cc/bsd/cdc 2025 AR 05/13 draft fy 25-26 and 26-27 operating budget

ACTION:

____________________________
Clerk/Secretary

Department: Finance Item No: D4
Prepared by:

Kelly Gil, Senior Management Analyst
Sara Taylor, Finance Manager Meeting Date: May 13, 2025 Approved by:

Mike Sylvia, Finance Director/Treasurer
John Conley, City Manager Agenda Location: Discussion

SUBJECT: DRAFT FISCAL YEARS 2025/26 AND 2026/27 OPERATING BUDGET

RECOMMENDATION: Receive a report on the draft Fiscal Years 2025/26 and 2026/27 Operating Budget and provide direction to staff.

CORRELATION TO CITY COUNCIL GOALS: Homelessness and Housing, Public Safety, Fiscal Responsibility, A Cleaner, More Beautiful Vista, Climate and Environmental Responsibility, Parks and Recreation, Economic Development, Traffic: Continue to enhance mobility safety, improve the flow of traffic for all forms of travel, reduce congestion, and improve roads and sidewalks.

PRIOR ACTION: On March 6, 2025, held a Budget Workshop, received a report on the Operating Budget preparation for Fiscal Years 2025/26 and 2026/27 and provided direction to staff (No Vote).

On June 11, 2024, adopted City Council Resolution No. 2024-103, Buena Sanitation District Resolution No. 2024-05, and Community Development Commission Resolution No. 2024- 02, amending the Operating Budget for Fiscal Years 2023/ 24 and 2024/ 25 (Vote: 5-0).

On November 7, 2024, received the goals update and provided direction to staff; revised Goal 8 to read "Traffic: Continue to enhance mobility safety to improve the flow of traffic for all forms of travel, reduce congestion, and improve our roads and sidewalks” (Vote: No Vote).

PRIOR COMMUNITY SAFETY COMMISSION ACTION: On April 10, 2025, voted to recommend to the City Council the addition of one SNGT Gang Detective position (Vote: 5-0, Riggenbach and Gillian absent).

STATEMENT ON THE SUBJECT:

Executive Summary. The City operates on a biennial (two-year) budget process as a means to use human resources more efficiently and reinforce the City’s commitment to long-term fiscal health by extending forecasting past a one-year period. A draft of the Fiscal Years (FYs) 2025/26 and 2026/27 Operating Budget is being presented for City Council review (Exhibit 1). Staff has evaluated the financial needs for the period and is recommending a total operating budget of $179,911,714 for FY 2025/26 and $186,495,349 for FY 2026/27, which is sufficient for the operational and maintenance needs of the City and its associated agencies.

AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
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SUBJECT: DRAFT FISCAL YEARS 2025/26 AND 2026/27 OPERATING BUDGET General Fund Overview.

FY 2025/26: The General Fund, which is the primary funding source for essential services, has estimated revenues for FY 2025/26 of $119,384,454 plus $6,635,439 in other financing sources, for total resources of $126,019,893. Estimated General Fund expenditures for the daily operation of the City for FY 2025/26 total $107,665,946, plus $16,803,024 that is comprised of transfers out to Proposition L debt service, subsidies/transfers out to other funds, and transfers to reserves/designated accounts, for total expenditures and uses of $124,468,970. Given this scenario, the General Fund is projected to have a year-end fund balance of $1,550,923 for FY 2025/26.

FY 2026/27: General Fund estimated revenues for FY 2026/27 are $123,579,250 plus $7,253,123 in other financing sources, for total resources of $130,832,373. Estimated General Fund expenditures for FY 2026/27 total $112,095,643, plus $17,310,809 transfers out to Proposition L debt service, subsidies/transfers out to other funds, and transfers to reserves/designated accounts, for total expenditures and uses of $129,406,452. Given this scenario, the General Fund is projected to have a year-end fund balance of $1,425,921 for FY 2026/27.

The chart below shows the proposed FYs 2025/26 and 2026/27 General Fund operating budget:

Original
Budget
2024/25
Draft Budget
2025/26
Draft Budget
2026/27

Total Revenue 111,129,415 119,384,454 123,579,250
Total Other Financing Sources 5,876,324 6,635,439 7,253,123 Total Revenues and Sources 117,005,739 126,019,893 130,832,373 Total Expenditure 98,762,395 107,665,946 112,095,643
Transfers Out 17,766,844 16,803,024 17,310,809
Total Expenditure and Uses 116,529,239 124,468,970 129,406,452

TOTAL REVENUES
OVER EXPENDITURES $476,500 $1,550,923 $1,425,921

Changes from Operating Budget Workshop. At the March 6, 2025 Operating Budget Workshop, the General Fund was projected to have a deficit of $1,485,191 in FY 2025/26 and $2,047,746 in FY 2026/27.

These projections were based on preliminary departmental expenditure requests and early revenue estimates. Over the past two months, staff has continued refining the budget based on updated information from consultants, direction received during City Council meetings, and ongoing discussions with departments.

As a result of this review, the draft Operating Budget is now balanced, with projected year-end General Fund surpluses of $1,550,923 in FY 2025/26 and $1,425,921 in FY 2026/27. The most significant changes from the workshop version are summarized below:

Revenues: General Fund revenue projections, excluding the use of reserves, increased by $1.9 million in FY 2025/26 and $2.3 million in FY 2026/27. The most notable increases occurred in the Charges for Services category, which rose by approximately $2 million in each year, largely due to revised ambulance fee revenue estimates provided by the City's billing vendor following the implementation of updated ambulance rates.

In addition, Use of Reserves increased by $475,000 in FY 2025/26 and $1.2 million in FY 2026/27, primarily to support fire vehicle and equipment replacements as outlined below.

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SUBJECT: DRAFT FISCAL YEARS 2025/26 AND 2026/27 OPERATING BUDGET Expenses: Excluding the fire fleet purchases funded by reserves, General Fund expenditure estimates decreased by $981,000 in FY 2025/26 and $858,000 in FY 2026/27. These reductions reflect adjustments across multiple areas, including an estimated $300,000 in subsidy reductions to General Fund-supported program units and other miscellaneous cost savings.

Fire fleet and equipment replacements, which were not included in the original workshop budget, have since been incorporated. Purchases are funded by monies set aside in previous fiscal years and include $360,000 for the replacement of three vehicles, including a Duty Battalion Chief command vehicle, for FY 2025/26 and $919,000 for the replacement of two Deputy Chief vehicles and 16 cardiac monitors for FY 2026/27.

FYs 2025/26 and 2026/27 General Fund Revenue. The General Fund Summary report (Exhibit 2) details revenue forecasted for FYs 2025/26 and 2026/27. The largest single component of General Fund revenues are taxes, which includes property tax, sales tax, medical cannabis tax, transient occupancy tax, and franchise fee taxes. A total of $85,968,781 is projected for taxes in FY 2025/26, including $12,108,428 of Proposition L revenue. For FY 2026/27 $89,080,449 is projected for taxes, including $12,540,699 for Proposition L revenue. A summary of the major general fund revenues can be found in the Operating Budget Summary.

Other financing sources are shown separately from revenues (new monies to the City) because other financing sources are monies either transferred in from Non-General Fund funds (Operation Transfers In) or are use of monies previously set aside for specific purposes (Reserve Use-Operations). The final “other” financing source is Interdepartmental Direct Service charges, which are overhead revenues earned by General Fund staff performing administrative functions for Non-General Fund funds.

General Fund revenues are categorized as follows:

Category Description Original Budget
2024/25
Proposed
Budget 2025/26
Proposed
Budget 2026/27
Taxes
Property, Sales, Transient
Occupancy Taxes, Franchise
Fees
83,657,647 85,968,781 89,080,449
Licenses & Permits Business Licenses 2,771,654 2,583,670 2,660,818 Intergovernmental Grants 927,628 248,426 248,426
Charges for Services Recreation, Building, Engineering, Planning, Fire Fees 18,651,898 22,975,099 23,526,700
Fines & Forfeitures Citation Fees, Fines, Collections 1,393,210 1,466,200 1,466,200 Use of Money & Property Investment Earnings,
Lease/Rental Income 3,109,182 5,367,271 5,814,095
Other Revenue Contributions, Recycling Revenue 618,196 775,007 782,562 TOTAL REVENUE $111,129,415 $119,384,454 $123,579,250
Inter-department Direct
Service Charges Charges for services to Non-
General Fund funds
4,432,746 4,980,570 4,980,570
Operation
Transfers In 362,559 429,899 429,899
Reserve Use-Operations
Previously set aside monies, to
fund capital purchases or debt
service
1,081,019 1,224,970 1,842,654
TOTAL OTHER FINANCING SOURCES $5,876,324 $6,635,439 $7,253,123 TOTAL REVENUES AND SOURCES $117,005,739 $126,019,893 $130,832,373 05/13/2025
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SUBJECT: DRAFT FISCAL YEARS 2025/26 AND 2026/27 OPERATING BUDGET FYs 2025/26 and 2026/27 General Fund Expenditures. The General Fund Summary report (Exhibit 2) outlines projected expenditures of $124,468,970 for FY 2025/26 and $129,406,452 for FY 2026/27. These amounts are expected to fully support the City’s operational needs and contractual obligations.

Expenditures are grouped into five main categories: General Government, Public Safety, Community Development, Public Works, and Community Services. Public Safety, which includes law enforcement, fire protection, and paramedic services, represents the largest share of spending, totaling $69,534,210 in FY 2025/26 and increasing to $72,589,801 in FY 2026/27.

General Fund expenditures are categorized as follows:

Category Description Original Budget
2024/25
Proposed
Budget 2025/26
Proposed
Budget 2026/27
General Government
City Council, City Manager, City
Attorney, City Clerk, Finance,
Economic Development, Human
Resources
11,056,736 11,804,510 12,159,053
Public Safety Law Enforcement, Fire and
Emergency Medical Services 64,618,779 69,534,210 72,589,801 Community
Development
Planning, Building Inspection,
Development Services, Code
Enforcement
6,896,706 6,701,338 6,944,639
Public
Works/Engineering
Street Maintenance, Graffiti
Abatement, Park Maintenance,
Engineering, Traffic Engineering
7,874,248 10,206,703 10,744,715
Community Services Recreation, Senior Services, Cultural Arts 8,315,926 9,419,185 9,657,435
TOTAL EXPENDITURES $98,762,395 $107,665,946 $112,095,643 Transfers Out Subsidies and Prop L debt service 17,766,844 16,803,024 17,310,809 TOTAL EXPENDITURES AND USES $116,529,239 $124,468,970 $129,406,452

Personnel Changes. The Draft Operating Budget does not include any new full-time positions; however, seven position changes are recommended to align staffing with organizational needs:
• Reclassify Senior Office Specialist to Human Resources Technician in the Human Resources Department.
• Reclassify Paralegal to Legal Secretary in the City Attorney Department. • Reclassify Plan Check Engineer to Senior Plan Check Engineer in the Community Development Department.
• Reclassify Management Assistant to Management Analyst split between the Community Development and Engineering Departments.
• Retitle Homeless Services Program Manager to Housing & Homelessness Division Manager in the City Manager’s Department.
• Reclassify 0.75 Full-time Equivalent (FTE) Recreation Coordinator to a 1.0 FTE in the Recreation & Community Services Department.
• Reclassify 0.75 FTE Senior Office Specialist to a 1.0 FTE in the Recreation & Community Services Department.

Additionally, at the Council Meeting on April 8, 2025, staff was directed to explore options for enhancing evening Code Enforcement coverage. The current strategy is to assign evening and weekend shifts to any newly hired officer replacing a departing employee. While this approach addresses short-term needs, the 05/13/2025
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SUBJECT: DRAFT FISCAL YEARS 2025/26 AND 2026/27 OPERATING BUDGET potential addition of a dedicated Code Enforcement Officer may be considered in the future, though it is not included in the FY 2025/26 or FY 2026/27 budgets.

FYs 2025/26 and 2026/27 General Fund Subsidies. There are several program areas that require General Fund subsidies to continue operating:

Subsidy
Approved
Subsidy
Level
Original
Budget
2024/25
Proposed
Budget
2025/26
Proposed
Budget
2026/27
Senior Nutrition Program (Fund 107) Goal of
375,000 413,730 425,497 437,110
Lighting & Landscape Maintenance (Fund 108) 275,000 264,626 526,718 567,559 Wave Waterpark (Fund 507) 400,000 701,304 958,163 1,001,183 TOTAL NON-GENERAL FUND SUBSIDIES $1,050,000 $1,379,660 $1,910,378 $2,005,852 Cultural Arts 200,000 200,000 200,000 200,000

Interactive Draft Operating Budget Document. In addition to the traditional printed format (Exhibit 1), the Fiscal Years 2025/26 and 2026/27 Operating Budget is also available in a digital, interactive format to provide a more accessible and user-friendly alternative. This digital version includes the same comprehensive content as the PDF edition, enhanced with dynamic charts, graphs, and intuitive navigation tools that make it easier for users to explore the City’s financial priorities, departmental goals, and funding allocations. To access the current and prior year budget documents and financial reports, please visit vista.gov/budget.

FISCAL IMPACT: There is no direct fiscal impact associated with discussing the draft budget. As indicated at the beginning of this report, the General Fund is projected to have a year-end fund balance of $1,550,923 in FY 2025/26 and $1,425,921 in FY 2026/27.

Staff will bring the final FYs 2025/26 and 2026/27 Operating Budget to the City Council for approval in June.

Any fiscal impacts will be evaluated and implemented after receiving direction from the City Council.

The draft FYs 2025/26 and 2026/27 Operating Budget expense totals are $179,911,714 for FY 2025/26 and $186,495,349 for FY 2026/27 broken down by Fund Type as follows:

Fund Type Original Budget
2024/25
Proposed
Budget 2025/26
Proposed
Budget 2026/27
General Fund 116,529,239 124,468,970 129,406,452
Special Revenue 8,153,662 8,892,631 9,332,348
Successor Agency 7,123,792 7,130,959 7,605,585
Enterprise 39,546,907 39,419,154 40,150,964
TOTAL $171,353,600 $179,911,714 $186,495,349

Internal Service Funds are excluded from the total Operating Budget, as their costs are recovered through internal charges that are already reflected in the allocated costs expense category within each fund.

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SUBJECT: DRAFT FISCAL YEARS 2025/26 AND 2026/27 OPERATING BUDGET EXHIBITS:

1. Draft FYs 2025/26 and 2026/27 Operating Budget

2. General Fund Revenue & Expenditure Summary
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DRAFT OPERATING BUDGET
Fiscal Years 2025/26 and 2026/27
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EXHIBIT 1

TABLE OF CONTENTS
Reader’s Guide 5
Introduction 6
Mission Statement 7
City Council Goals 8
Organizational Structure 10
Basis of Budgeting 11
Budgeting Process 12
Financial Policies 13
Demographics 15
Budget Summary 20
Personnel Changes 25
Use of Reserves 30
Transfer to Reserves 33
Operating Transfers 34
Funds Summary Overview 35
Operating Funds Summary 37
General Fund 40
Special Revenue Funds 45
Community Development Block Grant 49
Gas Tax HUTA 50
Gas Tax RMRA 51
Senior Nutrition Fund 52
Vista Housing Authority 53
Assessment District Funds 54
Successor Agency 57
Enterprise Funds 58
Vista Sewer Fund 61
Buena Sanitation District Fund 62
WAVE Waterpark Fund 63
CMTC Fund 64
Internal Service Funds 65
Risk Managment Fund 67
Building & Facility Maintenance Fund 68
Fleet Maintenance Fund 69
Information Technology Fund 70
Departments Summary 71
General Government 72
City Council 76
City Manager 78
City Attorney 81
City Clerk 84
Human Resources 87
Finance 90
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Information Technology 93
Economic Development 96
Public Safety 98
Fire 100
Fire Administration 104
Fire Training 105
Fire Maintenance 106
Fire Suppression 107
Fire Prevention 108
Emergency Medical Services 109
Disaster Preparedness 110
Law Enforcement 111
Engineering 113
Engineering CIP 119
Traffic Engineering 121
Land Development 122
Stormwater Engineering 123
Sewer Engineering 124
Public Works 125
Public Works Administration 130
Park Maintenance 131
Parkways & Medians 132
Graffiti Abatement 133
Gas Tax Street Maintenance 134
Assessment Districts 135
Sewer Maintenance 137
Stormwater Maintenace 138
Facility Maintenance 140
Fleet Maintenance 141
Recreation & Community Services 142
RCS Administration 147
Recreation 148
RBV Adobe 149
Senior Services 150
Senior Nutrition 151
Cultural Arts 152
Wave Waterpark 153
Community Development 154
Planning 158
Building & Safety 159
Housing & Homelessness 160
Code Enforcement 163
Funding Sources Overview 166
General Fund 167
Special Revenue 177
Enterprise Funds 183
Internal Service Funds Revenue 185
Debt Services Overview 187
Outstanding Debt 189
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Capital Improvement Plan 190
Appendix 191
Fund Descriptions 192
Capital Replacement 195
Sewer Service 197
Glossary 200
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Reader’s Guide
The City of Vista’s budget serves many purposes: To establish nancial guidelines of meeting City Council policies and priorities, as a communication tool for residents about the services provided by the City and how much the services cost, and as a nancial and planning tool for city management and staff to use as a guide to spending decisions. The budget described in this document is the Operating Budget for city operations; major capital projects are budgeted in the Capital Improvement Program document, which is separately adopted by the City Council.

The City operates on a two-year budget cycle using scal years starting from July 1 to June 30. The public and City Council receive quarterly nancial updates as well as a mid-cycle review approximately 12 months after the initial adoption of the two-year budget.

Document Organization
This guide is designed to help you navigate the City of Vista's budget document and understand the purpose of each major section.

Introduction: Provides an overview of the City’s mission statement, City Council goals, budgeting process, nancial policies, and key demographic information to give context for budget decisions.

Budget Summary: Includes the Executive Summary, which outlines the City's scal outlook and strategic priorities. This section also features personnel summaries and citywide nancial schedules, including a summary of planned uses of reserves and interfund transfers.

Funds Summary Overview: Here you’ll nd a breakdown of the city's various funds, including the General Fund, Special Revenue Funds, Enterprise Funds, Fiduciary Funds, and Debt Service Funds.

Department's Summary: This section outlines each City department’s budget, areas of responsibility, key budget details, and funded positions.

Funding Sources Overview: Describes the various revenue sources that support City operations, including detailed revenue schedules across all fund types.

Debt Services Overview: This section explains the city’s debt obligations, including what funds are used to pay off debt and the current debt levels.

Capital Improvement Plan: The Capital Budget is adopted separately from the Operating Budget. This section summarizes the Capital Improvement Plan (CIP) and includes a link to the full document.

Appendix: Contains additional materials to support understanding of the budget, including a glossary, acronyms, and detailed nancial schedules for reference.

Digital Version
The City of Vista is proud to offer a digital version of the Fiscal Year 2026 and 2027 Operating Budget as an accessible, user- friendly alternative to the traditional printed document. This interactive version includes the same comprehensive content as the PDF edition, enhanced with dynamic charts, graphs, and navigation tools that make it easier to explore the City’s nancial priorities and funding allocations. To view the current and prior year budget documents and nancial reports, please visit the City of Vista’s website.

Table of ContentsReader’s Guide
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About the City
The City of Vista is a community positioned in the heart of North San Diego County, California. In 1882 the name Vista, derived from the Spanish word for view, was submitted to the U.S. Postal Service when the rst post ofce opened here.

The City of Vista has a perfect mild Mediterranean climate (averaging a high of 73°F and a low of 53°F1). By the 1950s, the population was around 18,000 people, and on January 28, 1963, the City of Vista was incorporated. Shortly after incorporation, construction of State Route 78 began, making the area more easily accessible.

Over the past few years, Vista has evolved into one of Southern California's most vibrant metropolitan areas. The City is a dynamic and energetic community with a forward-thinking vision for the future. With a population of more than 100,000, Vista is a thriving mid-sized community strategically located just seven miles inland from the Pacic Ocean and borders the neighboring cities of Carlsbad, San Marcos, and Oceanside.

Vista's location makes it ideal for day-trips to the mountains and deserts, as well as tourist attractions including Disneyland, Legoland, and Sea World. Some of the city recreation facilities include 18 parks, the Moonlight Amphitheatre, Avo Playhouse, Wave Waterpark, and the historic Rancho Buena Vista Adobe.

Type of Government: Council-Manager
Date of Incorporation: June 28, 1963
Date of Charter: June 13, 2007
Area: 19 square miles
Table of ContentsIntroduction
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Mission Statement:

The City is dedicated to providing exceptional services, to improving Vista's quality of life, and to enhancing the uniqueness of the Vista community.

Vista City Council
Table of ContentsMission Statement
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City Council Goals
Every two years, the City Council adopts Goals and Objectives to guide the City of Vista. The City Council periodically reviews and updates these goals.

On April 4, 2024, the City Council approved their goals for 2024-2026 as follows:
1). Homelessness & Housing
A. Focus on successful implementation of existing programs and implement the Strategic Plan to Address Homelessness and receive regular updates and modify the plan based on program outcomes, community priorities, legislation, and new funding opportunities.

B. Improve analysis of data and outcomes.

C. Market and raise awareness of the City’s response to homelessness, including the Homelessness Outreach Team and hotline.

D. Implement transportation options for homeless individuals needing assistance with shelter options.

E. Expand homelessness and housing services and increase the number of affordable housing units.

F. Pursue legislative advocacy efforts to improve access to mental health services.

G. Eliminate childhood homelessness and partner with Vista Unied School District.

H. Identify location to create City-owned shelter.
2). Public Safety
A. Ensure adequate number of public safety personnel.

B. Continue to reduce crime rates.

C. Establish appropriate criteria to determine the appropriate number of public safety positions needed.

D. Pursue grant funding/identify funding or allocate year-end funding to build a Community Center at Luz Duran Park and move the Sheriff’s Substation to the City-owned property at 986 Vista Village Drive.

E. Increase awareness of Domestic Violence and Family Crisis issues.

F. Consider multiple strategies to improve public safety outcomes, including programs, infrastructure and emergency response.
3). Fiscal Responsibility
A. Maintain Emergency Reserves at 30-35 percent.

B. Maximize the return on City investments.

C. Meet CalPERS Pension Reserve Obligation of 1-1.5 years (115 Trust).

D. Seek more grant funding, with priority for shovel-ready projects. 4). A Cleaner, More Beautiful Vista
A. Increase litter cleanup activities.

B. Eliminate visible blight, illegal grafti, junk and debris.

C. Continue to work with Caltrans to improve the on/off ramp areas.

D. Implement beautication projects in neighborhoods that are neglected.

E. Enhance the public right-of-way where possible.
5). Climate and Environmental Responsibility
A. Establish Certied Cool Zones.

B. Ensure high enrollment rate in our Clean Energy Alliance.

C. Pursue grant funding for climate and environmental responsibility.

Table of ContentsCity Council Goals
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D. Increase the solar at City facilities.

E. Increase the number of electric vehicle charging stations.

F. Create more tree canopies, community gardens, pocket parks, etc.

G. Encourage more food pantries to deal with food resiliency. 6). Parks and Recreation
A. Prioritize potential land for acquisition of future space to include all types of parks.

B. Create more green space.

C. Expand the trail system to include connectivity between trails.

D. Increase recreation services to the public, including arts and cultural programs.

E. Prioritize cleanliness and state of good repair of our parks and facilities.

F. Increasing awareness and accessibility to City-funded youth scholarship programs. 7). Economic Development
A. Continue to implement the Economic Development Strategic Plan.

B. Continue to attract new revenue and job-generating businesses.

C. Advance equity through workforce development, education opportunities and childcare resources.

D. Facilitate repurposing of vacant retail and ofce spaces.

E. Focus on cleanliness and safety in our Downtown and Paseo Santa Fe corridor.

F. Improve success for Vista businesses and development in our community through review of City codes and ordinances. 8). Trafc: Continue to enhance mobility safety, improve the ow of trafc for all forms of travel, reduce congestion, and improve our roads and sidewalks.

A. Continue to add sidewalks in older neighborhoods based on the City’s Sidewalk Inventory using CDBG funding.

B. Improve pedestrian and bike safety and work towards funding protected bike lanes in accident-prone areas.

C. Implement Vision Zero initiatives.

D. Evaluate strategies to improve neighborhood trafc-calming and prevent cut-through trafc.

E. Implement AB 43 and reduce speeds where appropriate.

F. Increase mobility options.

G. Improve safety and trafc ow on arterial roadways to improve travel times.

Table of ContentsCity Council Goals
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Organizational Chart
The City of Vista is a municipal corporation following the council-manager form of government. The City Council, elected by Vista residents, serves as the city’s legislative body and denes the policy direction of the city. The City Manager oversees the day-to-day operations of the city.

Table of ContentsOrganizational Structure
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Basis of Budgeting
Governments differ from business organizations in their accounting practices. The accounting system for local government is organized on the basis of funds, each of which is considered a separate accounting entity. The purpose of this method is to fairly display specic activities or objectives in accordance with special regulations, restrictions, or limitations while conforming to generally accepted accounting principles in the United States for local governmental units.

The operations of each fund are accounted for by providing a separate set of self-balancing accounts, meaning that the “books” for each fund stand alone and comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

The City applies all applicable standards of the Governmental Accounting Standards Board (GASB), an independent, private-sector, not-for-prot organization. Additionally, pronouncements issued by the Financial Accounting Standards Board (FASB), the Accounting Principles Board (APB), and the Accounting Research Board (ARB) are adhered to. In the case of conicts or contradictions, GASB remains the ultimate authority.

To achieve the objectives described above, the City utilizes fund types which are categorized as being governmental or proprietary.

Monies are spent at
the direction of:

VOTERS

CITY COUNCIL

CITY MANAGEMENT

In fund types
categorized as being:

Governmental Proprietary

Fund types: General Fund Enterprise
Special Revenue Internal Service
Debt Service
Table of ContentsBasis of Budgeting
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Budgeting Process
The City of Vista develops two budgets, the operating budget and the capital improvement program (CIP) budget. The operating budget is a plan of proposed expenditures for personnel, supplies, and other expenses for the upcoming two scal years (July 1 through June 30).

The initial phase for preparation of the operating budget begins by creating a budget calendar. Due dates are backed into from the target date by which the budget is to be adopted. By June 30, the City must have a balanced budget to be able to begin operations on July 1. A balanced budget means that anticipated expenditures do not exceed anticipated revenues for all funds. A fund is dened as an accounting entity with a self-balancing set of accounts. Funds are required by law or for nancial administration essentially to keep funding sources separate from another. The City uses in excess of 60 funds, 19 of which are included in the operating budget; the remaining funds include CIP, duciary, and debt service funds.

Prior to the start of the budgeting process, citywide shared costs are calculated. These costs are referred to as allocated costs and are typically items that the City purchases as a single entity. Some allocated costs are based on past use (facility rental, vehicle fuel and maintenance); others are charged based on future use (insurance, technology).

For City departments, the development of the operating budget begins with estimating revenue anticipated for the coming two scal years. The largest source of the City’s revenue comes from taxes (predominantly property and sales tax), followed by charges for services. Revenue estimates are continually reevaluated throughout the budget preparation process as more current information becomes available.

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

The next step is for the City Manager and department staff to meet and review expense projections. Revisions from these meetings are made, and then both revenues and expenses are reassessed. This part of the process will repeat until the operating budget is balanced.

When the City Manager is satised with the proposed budget, it is presented to various city commissions for review and to determine if it meets the long-term objectives of the City. The operating budget is then presented to the City Council and public for additional review and possible revision before it is ultimately adopted.

OPERATING BUDGET
↓
Revenue estimates are developed
↓
Allocated cost estimates are prepared
↓
Departments develop expense estimates
to support goals and objectives
↓
City Manager and departments meet to
review proposed budgets
↓
Revisions are made to revenues and
expenses for balanced budgets
↓
Proposed budgets are reviewed by
commissions
↓
Proposed budgets are reviewed by City
Council, revisions are made as directed
↓
CITY COUNCIL ADOPTS BUDGET
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Financial Policies
The City of Vista follows generally accepted accounting principles in the United States of America (GAAP) as promulgated by the Governmental Accounting Standards Board (GASB). The following summarizes the City’s key accounting policies as they relate to the preparation of nancial reports and scal management of City resources.

Basis of Accounting
Governmental funds use the modied accrual basis of accounting, under which revenues are recognized when they are both measurable and available to nance current-period expenditures. Expenditures are recorded when the related liability is incurred, except for principal and interest on long-term obligations, which are recognized when due.

Proprietary funds and duciary funds, if applicable, use the full accrual basis of accounting, recognizing revenues when earned and expenses when incurred, regardless of the timing of cash ows.

Fund Accounting
The City uses fund accounting to segregate resources and ensure legal compliance. Each fund is a self-balancing set of accounts and is classied into one of the following fund types:

Governmental Funds: Includes the General Fund, Special Revenue Funds, Capital Project Funds, and Debt Service Funds.

Proprietary Funds: Includes Enterprise Funds (e.g., Sewer, Waterpark) and Internal Service Funds (e.g., Fleet, Information Technology).

Fiduciary Funds: Used to report assets held in a trustee or agency capacity for others.

Revenue Recognition
In governmental funds, revenues are recognized when they are both measurable and available. “Available” means collectible within the current period or soon enough thereafter (typically within 60 days of year-end) to be used to pay current liabilities.

In proprietary funds, revenues are recognized when earned, typically at the point of service delivery. This includes user fees, rents, and permits.

Expenditure/Expense Recognition
In governmental funds, expenditures are recognized when the liability is incurred, except for debt service and compensated absences, which are recognized when due.

In proprietary funds, expenses are recognized using the accrual basis, including depreciation of capital assets.

Capital Assets
Capital assets include land, buildings, improvements, vehicles, machinery, and infrastructure. Assets with a value of $5,000 or more and a useful life greater than one year are capitalized and depreciated on a straight-line basis over their estimated useful lives (typically 3 to 50 years).

Long-Term Liabilities
The City records long-term liabilities in accordance with GASB standards. These include general obligation bonds, lease liabilities, pension and OPEB obligations, and compensated absences. Governmental fund liabilities are reported in the government-wide statements; proprietary fund liabilities are reported in both the fund and citywide statements.

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Interfund Transactions
Transactions between City funds may include transfers, loans, or reimbursements. Reimbursements are recorded as reductions of expenditures in the paying fund and as expenditures in the receiving fund. Operating transfers are recorded as other nancing sources or uses.

Use of Estimates
The preparation of nancial data requires management to make estimates and assumptions that affect reported amounts. Actual results may differ from those estimates.

Fund Balance Classication and Reserve Policy
In accordance with GASB Statement No. 54, fund balances for governmental funds are classied into the following categories:

Nonspendable: Amounts not in spendable form (e.g., inventory, prepaid items).

Restricted: Amounts constrained by external parties or enabling legislation.

Committed: Amounts formally set aside by City Council action for a specic purpose.

Assigned: Amounts intended to be used for specic purposes, but not formally committed.

Unassigned: Residual amounts available for any purpose in the General Fund.

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Demographics
Population

TOTAL POPULATION
98,646

0.26%
vs. 2022

GROWTH RANK
126 out of 503 Municipalities in California
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses

DAYTIME POPULATION
90,266
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 60k
70k
80k
90k
100k
110k
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POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates 6K6K6K 6K6K6K 7K7K7K 7K7K7K 7K7K7K
15K15K15K 15K15K15K
13K13K13K
5K5K5K
4K4K4K
7K7K7K
3K3K3K
1K1K1K
<5 5-9 10-14 15-19 20-24 25-3435-4445-54 55-5960-64 65-7475-84 >85 0 5K
10K
15K
20K
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Household

TOTAL HOUSEHOLDS
31,321
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. 2%
higher than state average
-18%
lower than state average
-21%
lower than state average
* Data Source: American Community Survey 5-year estimates Family Households
49%
Married Couples
50%
Singles
19%
Senior Living Alone
10%
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Economic
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.

HOUSEHOLD INCOME
Above $200,000
15%
-21.27%
lower than state average
Median income
91,854
-4.65%
lower than state average
Below $25,000
9%
-30.03%
lower than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
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Housing
2023 MEDIAN HOME VALUE
674,400
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.

HOME VALUE DISTRIBUTION
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.

HOME OWNERS VS

RENTERS
Vista State Avg.
51%
Rent
49%
Own
44%
Rent
56%
Own
* Data Source: 2023 US Census
Bureau, American Community
Survey. Home value data
includes all types of owner-
occupied housing.
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 300K
400K
500K
600K
700K
800K
2K2K2K
4K4K4K
6K6K6K
1K1K1K
650650650
130130130
295295295
213213213
168168168
493493493
332332332
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 1K 2K 3K 4K 5K 6K 7K
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Executive Summary
The City of Vista’s Operating Budget serves as the primary nancial plan, guiding the delivery of municipal services and the implementation of City Council priorities. It establishes the scal framework needed to maintain essential services for residents, businesses, and visitors while advancing long-term strategic goals. The City operates on a biennial (two-year) budget cycle to optimize staff resources, enhance nancial planning, and reinforce the City’s commitment to long-term scal responsibility. The total budget for all City funds is $179.9M for FY 2026 and $186.5M for FY 2027. Of this, the General Fund—which supports the City’s core services—is budgeted at $124.5M in FY 2026 and $129.4M in FY 2027.

Strategic Alignment
The goals established by the City Council continue to guide decisions in all operations, including the development of the biennial operating budget. Every two years, the City Council adopts Goals and Objectives to guide the City of Vista. The City Council periodically reviews and updates these goals.

On April 4, 2024, the City Council approved their goals for 2024-2026 as follows:
. Homelessness & Housing
. Public Safety
. Fiscal Responsibility
. A Cleaner, More Beautiful Vista
. Climate and Environmental Responsibility
. Parks and Recreation
. Economic Development
.

Trafc: Continue to enhance mobility safety, improve the ow of trafc for all forms of travel, reduce congestion, and improve our roads and sidewalks.

Economic Outlook
The current economic environment reects a mix of stable labor conditions and ongoing inationary pressures. As of early 2025, the San Diego-area economy continues to grow, though at a slower pace than in recent years. Unemployment has increased both locally and statewide, indicating a cooling but still resilient labor market. Vista’s unemployment rate rose to

4.7% in December 2024, compared to 3.6% two years earlier. Ination has eased over the past year due to tighter monetary policy but remains above the Federal Reserve’s 2% target, prompting continued caution in federal interest rate decisions.

Job growth has moderated, and uncertainty persists around consumer spending, housing affordability, and the commercial real estate market—particularly as higher interest rates impact borrowing and investment decisions. While some national indicators suggest the potential for a recession, most local and regional forecasts anticipate slower, sustained growth rather than a signicant economic contraction.

The City’s revenue projections for FY 2026 and FY 2027 reect this tempered economic outlook. Assumptions are based on stable, though modest, growth in core revenues such as property tax and sales tax. The City continues to emphasize conservative forecasting and maintains healthy reserve levels to protect against revenue volatility or unforeseen economic disruptions.

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Expenditures
The General Fund provides for the bulk of the City’s
essential services and operational needs. Estimated
General Fund expenses total $124.5M for FY 2026
and $129.4M for FY 2027. The majority of expenditures fall into six major service categories: General Government,
Public Safety, Community Development,
Engineering/Public Works, Recreation & Community
Services, and Non-Departmental Transfers Out.

Public Safety is the most signicant General Fund
commitment in both percentage and total dollars and
includes both law enforcement and re services.

Approximately $16.8M of General Fund expenditures in
both scal years are categorized as Transfers Out or Other.

This category includes funding for Proposition L debt
service, subsidies and transfers to other funds, and
contributions to reserves and designated accounts to
support scal stability and long-term sustainability.

Other service categories supported by the General Fund
include General Government functions such as the City
Council, City Manager, City Attorney, Finance, Human
Resources, City Clerk, and Economic Development.

Funding is also allocated to support Community
Development and planning services, as well as Recreation and Cultural Arts programming. Public Works and
Engineering services receive limited General Fund
support and are primarily funded through non-General
Fund sources such as gas tax revenues, sewer and
stormwater funds, and special assessment districts.

Personnel costs account for approximately 42 percent of the General Fund expenditures. This is the largest single expense to the City. Personnel costs include salaries and associated benets, which include health insurance, CalPERS retirement, and CalPERS unfunded accrued liability. Vacant positions are carefully evaluated prior to re-hiring to ensure they effectively meet existing needs.

The category of professional services refers to a wide variety of services, including the Sheriff’s contract, nancial auditing, animal control, and various services that may require specic expertise or training where management nds it less expensive to contract with an outside vendor as opposed to hiring staff. In the General Fund, the San Diego Sheriff’s contract is the predominant cost captured within the category of professional services. The Law Enforcement budget unit has been budgeted at $30.9M for FY 2026 and $32M for FY 2027 . Other large-dollar professional services include re
dispatch; landscape maintenance for parks, parkways, and medians; animal control services; and ambulance billing services.

General Fund Expenditures by
Function FY 2026
PUBLIC SAFETY (Budgeted) (55.86%)
OTHER (Budgeted) (13.50%)
GENERAL GOVERNMENT (Budgeted) (9.48%)
PUBLIC WORKS/ENGINEERING (Budgeted) (8.20%)
COMMUNITY SERVICES (Budgeted) (7.57%)
COMMUNITY DEVELOPMENT (Budgeted) (5.38%)
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Revenues
The General Fund accounts for the City’s discretionary revenues and expenditures, supporting the day-to-day delivery of essential services such as public safety, recreation, planning, and general government operations. Unlike special revenue, enterprise, or internal service funds, which are restricted or self-supporting, the General Fund provides the most exible nancial resources available to the City. General Fund revenues and other sources are projected to be $126M for FY 2026 and $130.8M for FY 2027, reecting stable performance in core revenue categories such as property tax, sales tax, and charges for services. These projections are based on conservative economic assumptions and are closely monitored to ensure alignment with evolving scal conditions. Over 68 percent of revenue comes from taxes in both scal years.

Taxes
Property tax is perhaps the most signicant revenue source because of its dependability and stability. Property tax assessment (on both real property and tangible personal property), collection, and apportionment are executed by the County. This revenue source is budgeted at $37.8M for FY 2026 and $39.5M for FY 2027. The City receives approximately

14.82¢ from each dollar of property tax paid by property owners.

General Fund Revenues FY 2026
TAXES (Budgeted) (68.22%)
CHARGES FOR SERVICES (Budgeted) (18.23%)
OTHER FINANCING SOURCES (Budgeted) (5.27%)
USE OF MONEY (Budgeted) (4.26%)
LICENSES & PERMITS (Budgeted) (2.05%)
FINES & FORFEITURES (Budgeted) (1.16%)
OTHER REVENUE (Budgeted) (0.61%)
INTERGOVERNMENTAL (Budgeted) (0.20%)
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Sales tax revenue is a key component of the City’s general fund, supporting a wide range of public services. It is budgeted at $24M for FY 2026 and $24.9M for FY 2027. The revenue from sales tax is highly sensitive to economic conditions, particularly employment levels and consumer condence. The estimates for both scal years reect expectations of slower economic growth, which may impact discretionary spending and, consequently, sales tax collections.

Proposition L sales tax revenue (a half-cent sales tax measure approved by voters in November 2006) is estimated at $12.1M for FY 2026 and $12.5M for FY 2027. Revenue from Proposition L is dedicated to paying debt service and supporting Fire Department salaries. Any revenue remaining, after covering debt service and salary obligations, is transferred to a reserve fund designated for future improvements and capital maintenance of the facilities originally constructed with Proposition L funding.

Cannabis tax revenue, generated through Measure Z (a citizen initiative), is entering its sixth year of operation. FY 2022 was the rst full year all 11 dispensaries were in operation, generating $6.8M in total revenue. Revenue from the 7% tax on gross receipts has fallen over the past few years and is projected at $5.5M annually for both FY 2026 and FY 2027. However, uncertainty remains about long-term revenue stability, particularly due to the potential for additional jurisdictions approving medical or adult-use cannabis businesses. To maintain scal sustainability, the City has capped the use of this revenue for ongoing expenditures at $4.5M annually, with approximately $1M projected to remain available at the end of each scal year for City Council-designated special projects.

Other General Fund tax revenues include the Transient Occupancy Tax (TOT), also known as the hotel tax, and franchise tax fees. TOT is generated from hotel and short-term lodging stays and is a revenue stream tied closely to tourism and business travel. Franchise fees are collected from utility providers and waste haulers for the right to operate within the City’s limits and use public rights-of-way.

Revenue ($ millions)
General Fund Tax Revenue ($ millions)

23.023.023.0

24.824.824.8 25.525.525.5

27.227.227.2

29.029.029.0

32.432.432.4

34.834.834.8

36.336.336.3

37.837.837.8

39.539.539.5

19.719.719.7

18.118.118.1 18.818.818.8

21.721.721.7

24.524.524.5 24.224.224.2 23.523.523.5 23.323.323.3 24.024.024.0 24.924.924.9

8.08.08.0 8.38.38.3 8.78.78.7

10.410.410.4

12.012.012.0 11.911.911.9 11.911.911.9 11.811.811.8 12.112.112.1 12.512.512.5

0.00.00.0 0.00.00.0

1.41.41.4 5.15.15.1

6.86.86.8 6.96.96.9 6.56.56.5 6.06.06.0 5.55.55.5 5.55.55.55.05.05.0 5.15.15.1 4.94.94.9 Property Tax Sales Tax (w/out Prop L & Cannabis
Prop L Sales Tax Cannabis Tax
Other Tax
2018 2019 2020 2021 2022 2023 2024 2025 2026 2027
0 10
20 30
40 50
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Charges for Services
Charges for services represent a vital and growing segment of General Fund revenue. These fees are collected in exchange for specic municipal services provided directly to individuals or organizations. Unlike general taxes, service charges are paid by the user beneting from the service, helping to offset costs and reduce the burden on the broader tax base. The primary categories within this revenue stream include development-related fees, public safety reimbursements, recreational programming, facility use charges, and cost recovery from inter-agency agreements.

Recreation revenue is generated through fees associated with youth and adult programs, classes, summer camps, sports leagues, and ticket sales for cultural events. A substantial portion is also derived from Moonlight Amphitheatre ticket sales, concessions, and sponsorships. Additionally, community centers and parks are rented out for private events, generating facility rental income. Revenue in this category is highly dependent on program enrollment, production schedules, and facility usage, all of which are subject to changes in community participation trends, weather, and economic conditions.

The City continually evaluates its recreational offerings to maintain affordability while ensuring that fees help recover programmatic costs. Recreation revenue is budgeted at $5.3M for FY 2026 and $5.5M for FY 2027.

Community Development revenue encompasses charges for services related to Building, Planning, and Engineering.

These fees include building permits, plan checks, inspection fees, grading permits, zoning applications, and development impact assessments. Revenue in this category is largely driven by the level of construction activity within the city, both residential and commercial. As such, it is inherently cyclical and sensitive to regional housing trends, interest rates, and state regulations. To ensure budget stability, revenue projections are conservatively estimated based on historical trends and current economic indicators. The combined revenue for all Community Development divisions is estimated at a combined $4M
annually for both scal years.

Fire Department revenue primarily stems from ambulance transport billing, which is reimbursed through Medicare, Medi-Cal, private insurance, and direct payments. Additional revenue sources include re inspection fees, plan review services for re safety compliance in new construction, and mutual aid reimbursements during statewide deployments.

Signicant changes in Medicare reimbursement formulas, coupled with a fee schedule adjustment adopted in December 2024, are expected to positively impact revenue. These changes are intended to better align fee structures with actual service delivery costs and ensure the long-term sustainability of emergency medical services. Estimated Fire Department revenue is $13.2M for FY 2026 and $13.6M for FY 2027.

Other Charges for Services revenue
include intergovernmental reimbursements, most notably from the Vista Unied School District for the cost of providing School Resource Ofcers (SROs) through the City’s contract with the San Diego County Sheriff’s Department. These reimbursements help cover the City's share of law enforcement services at middle and high school campuses, reecting a collaborative effort to maintain campus safety.

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Personnel Changes
The Draft Operating Budget does not include any new full-time positions; however, seven position changes are recommended to align stafng with organizational needs:

Reclassify Senior Ofce Specialist to Human Resources Technician in the Human Resources Department.

Reclassify Paralegal to Legal Secretary in the City Attorney Department.

Reclassify Plan Check Engineer to Senior Plan Check Engineer in the Community Development Department.

Reclassify Management Assistant to Management Analyst split between the Community Development and Engineering Departments.

Retitle Homeless Services Program Manager to Housing & Homelessness Division Manager in the City Manager’s Department.

Reclassify 0.75 Full-time Equivalent (FTE) Recreation Coordinator to a 1.0 FTE in the Recreation & Community Services Department.

Reclassify 0.75 FTE Senior Ofce Specialist to a 1.0 FTE in the Recreation & Community Department.

Summary of Positions by Function
Function FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
General Government 60.00 63.00 64.00 64.00 64.00
Public Safety 95.00 117.00 117.00 117.00 117.00
Engineering/Public Works 90.00 91.00 93.00 93.00 93.00
Recreation & Community Services 28.13 28.13 28.13 28.63 28.63 Community Development 28.00 31.00 31.00 31.00 31.00
Total 301.13 330.13 333.13 333.63 333.63
Full Time Equivalent

60.0060.0060.00

63.0063.0063.00 64.0064.0064.00 64.0064.0064.00 64.0064.0064.00

95.0095.0095.00
117.00117.00117.00 117.00117.00117.00 117.00117.00117.00 117.00117.00117.00

90.0090.0090.00 91.0091.0091.00 93.0093.0093.00 93.0093.0093.00 93.0093.0093.00

28.1328.1328.13 28.1328.1328.13 28.1328.1328.13 28.6328.6328.63 28.6328.6328.63

28.0028.0028.00 31.0031.0031.00 31.0031.0031.00 31.0031.0031.00 31.0031.0031.00 General Government
Public Safety
Engineering/Public Works
Recreation & Community Services
Community Development
FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
0 100
200
300
400
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Summary of Positions by Department
Department Function FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
CITY COUNCIL Mayor 1.00 1.00 1.00 1.00 1.00
Councilmember 4.00 4.00 4.00 4.00 4.00
Secretary to the City Council 1.00 1.00 1.00 1.00 1.00
Total 6.00 6.00 6.00 6.00 6.00
CITY MANAGER City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 1.00 1.00
Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00
Communications Oﬃcer 1.00 1.00 1.00 1.00 1.00
Climate Action Plan Program Admi 1.00 1.00 1.00 1.00 1.00 Management Analyst 2.00 2.00 2.00 2.00 2.00
Secretary to the City Manager 1.00 1.00 1.00 1.00 1.00
Community Improvement Maintena 2.00 2.00 2.00 2.00 2.00 Communications Specialist 1.00 1.00 2.00 2.00 2.00
Oﬃce Specialist II 1.00 1.00 1.00 1.00
Oﬃce Aide 1.00
Total 12.00 12.00 13.00 13.00 13.00
Code Code Enforcement Manager 1.00 1.00 1.00 1.00 1.00
Enforcement Senior Code Enforcement Oﬃcer 1.00 1.00 1.00 1.00 1.00 Code Enforcement Oﬃcer II 4.00 4.00 4.00 4.00 4.00
Code Enforcement Oﬃcer I 2.00 2.00 2.00 2.00 2.00
Senior Oﬃce Specialist 1.00 1.00 1.00 1.00 1.00
Total 9.00 9.00 9.00 9.00 9.00
Housing and Housing & Homeless Division Man 1.00 1.00 Homeless ServicesHomeless Services Program Mana 1.00 1.00 1.00 Housing Program Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00
Staﬀ Assistant 1.00 1.00 1.00 1.00 1.00
Senior Oﬃce Specialist 1.00 1.00 1.00 1.00 1.00
Total 4.00 5.00 5.00 5.00 5.00
INFORMATION Information Technology Director 1.00 1.00 1.00 1.00 TECHNOLOGY Information Technology Manager 1.00 1.00 1.00 1.00 1.00 Senior Information Technology Ana 1.00 1.00 1.00 1.00 1.00 GIS Analyst 1.00 1.00 1.00 1.00 1.00
Information Technology Analyst 2.00 2.00 2.00 2.00 2.00 Information Technology Technician 2.00 2.00 2.00 2.00 2.00 Total 7.00 8.00 8.00 8.00 8.00
HUMAN Human Resources Director 1.00 1.00 1.00 1.00 1.00 RESOURCES Human Resources Manager 1.00 1.00 1.00 1.00
Principal Human Resources Analys 1.00
Risk & Safety Program Manager 1.00 1.00 1.00 1.00 1.00
Human Resources Analyst 1.00 1.00 1.00 1.00 1.00
Human Resources Coordinator 1.00 1.00 1.00 1.00
Human Resources Technician II 2.00 2.00 2.00 3.00 3.00
Senior Oﬃce Specialist 2.00 2.00 2.00 1.00 1.00
Oﬃce Specialist II 1.00 1.00 1.00 1.00 1.00
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Total 9.00 10.00 10.00 10.00 10.00
ECONOMIC Economic Development Director 1.00 1.00 1.00 1.00 1.00 DEVELOPMENT Economic Development Specialist 1.00 1.00 1.00 1.00 1.00 Total 2.00 2.00 2.00 2.00 2.00
FINANCE Finance Director/Treasurer 1.00 1.00 1.00 1.00 1.00 Assistant Finance Director 1.00 1.00 1.00
Finance Manager 1.00 1.00 1.00 1.00 1.00
Budget Manager 1.00 1.00
Senior Management Analyst 1.00 2.00 2.00 2.00 2.00
Senior Accountant 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00 1.00
Accounting Technician 1.00 1.00 1.00 1.00 1.00
Accounting Technician 2.00 2.00 2.00 2.00 2.00
Senior Account Clerk 1.00 1.00
Account Clerk 3.00 3.00 3.00 3.00 3.00
Total 13.00 14.00 14.00 14.00 14.00
CITY ATTORNEY City Attorney 1.00 1.00 1.00 1.00 1.00
Assistant City Attorney 3.00 3.00 3.00 3.00 3.00
Paralegal 1.00 1.00 1.00
Legal Secretary 1.00 1.00
Staﬀ Assistant 1.00 1.00 1.00 1.00 1.00
Senior Oﬃce Specialist 1.00 1.00 1.00 1.00 1.00
Total 7.00 7.00 7.00 7.00 7.00
CITY CLERK City Clerk 1.00 1.00 1.00 1.00 1.00
Assistant City Clerk 1.00 1.00 1.00 1.00 1.00
Program Assistant 1.00 1.00 1.00 1.00 1.00
Oﬃce Specialist II 1.00 1.00 1.00 1.00 1.00
Total 4.00 4.00 4.00 4.00 4.00
FIRE Fire Chief 1.00 1.00 1.00 1.00 1.00
DEPARTMENT Deputy Fire Chief 2.00 2.00 2.00 2.00 2.00
Fire Division Chief 1.00 1.00 1.00 1.00
Fire Battalion Chief (40-hour) 1.00 1.00 1.00 1.00 1.00 Fire Battalion Chief (56-hour) 3.00 3.00 3.00 3.00 3.00 Fire Marshal 1.00 1.00 1.00 1.00
Emergency Services Oﬃcer 1.00 1.00 1.00 1.00 1.00
Management Analyst 2.00 2.00 2.00 2.00 2.00
Fire Captain 18.00 19.00 19.00 19.00 19.00
Fire Engineer 18.00 18.00 18.00 18.00 18.00
Fireﬁghter/Paramedic 42.00 42.00 42.00 42.00 42.00
Assistant Fire Marshal 1.00 1.00 1.00 1.00 1.00
Fire Inspector 4.00 4.00 4.00 4.00 4.00
Emergency Medical Technicians I/ 18.00 18.00 18.00 18.00 Staﬀ Assistant 1.00 1.00 1.00 1.00
Senior Oﬃce Specialist 2.00 2.00 2.00 2.00 2.00
Total 95.00 117.00 117.00 117.00 117.00
PUBLIC WORKS Public Works Director 1.00 1.00 1.00 1.00 1.00 Administration Assistant Public Works Director 1.00 1.00 1.00 Public Works Operations Manager 2.00 2.00 1.00 1.00 1.00 Table of ContentsPersonnel Changes
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Administrative Programs Manager 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00
Wastewater Asset Program Specia 1.00 1.00 1.00 1.00
Program Assistant 1.00
Senior Account Clerk 1.00 1.00 1.00 1.00 1.00
Oﬃce Specialist II 3.00 3.00 3.00 3.00 3.00
Vehicle Public Works Supervisor 1.00 1.00 1.00 1.00 1.00 Maintenance Fleet Maintenance Worker III 2.00 2.00 2.00 2.00 2.00 Fleet Maintenance Worker II 3.00 3.00 3.00 3.00 3.00
Right-of-Way Public Works Supervisor 1.00 1.00 1.00 1.00 1.00 Maintenance Street Maintenance Worker III 4.00 4.00 4.00 4.00 4.00 Street Maintenance Worker II 12.00 12.00 12.00 12.00 12.00 Sanitary Sewer Public Works Supervisor 1.00 1.00 1.00 1.00 1.00 Maintenance Wastewater Worker III 3.00 3.00 3.00 3.00 3.00 Wastewater Worker II 12.00 12.00 12.00 12.00 12.00
Park/Facility Public Works Supervisor 2.00 2.00 2.00 2.00 2.00 Maintenance Park Maintenance Worker III 2.00 2.00 2.00 2.00 2.00 Facilities Maintenance Worker III 2.00 2.00 2.00 2.00 2.00 Facilities Maintenance Worker II 3.00 4.00 4.00 4.00 4.00 Total 58.00 60.00 60.00 60.00 60.00
RECREATION & Recreation & Community Services 1.00 1.00 1.00 1.00 1.00 COMMUNITY Recreation & Community Services 2.00 2.00 2.00 2.00 2.00 SERVICES Community Services Program Man 2.00 2.00 2.00 2.00 2.00 Waterpark Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Theater Technical Coordinator 1.00 1.00 1.00 1.00 1.00
Senior Account Clerk 1.00 1.00 1.00
Account Clerk 1.00 1.00
Waterpark Facility Specialist 1.00 1.00 1.00 1.00 1.00
Assistant Waterpark Manager 2.00 2.00 2.00 2.00 2.00
Ticket Oﬃce Supervisor 1.00 1.00 1.00 1.00 1.00
Theater Administrative Coordinator 1.00 1.00 1.00 1.00 1.00 Staﬀ Assistant 1.00 1.00 1.00 1.00
Senior Oﬃce Specialist 1.75 0.75 0.75 1.00 1.00
Park Ranger 4.00 4.00 4.00 4.00 4.00
Recreation Leader IV 1.00 1.00 1.00 1.00 1.00
Oﬃce Specialist II 1.75 1.75 1.75 1.75 1.75
Recreation Coordinator 3.75 3.75 3.75 4.00 4.00
Food Services Supervisor 1.00 1.00 1.00 1.00 1.00
Bus Driver 0.88 0.88 0.88 0.88 0.88
Total 28.13 28.13 28.13 28.63 28.63
COMMUNITY Community Development Director 1.00 1.00 1.00 1.00 1.00 DEVELOPMENT Assistant Community Development 1.00 1.00 1.00 1.00 Planning Deputy Director/City Planner 1.00
City Planner 1.00 1.00 1.00 1.00
Principal Planner 1.00
Senior Planner 1.00 1.00 1.00 1.00 1.00
Associate Planner 1.00 1.00 1.00 1.00 1.00
Junior Planner 1.00 1.00 1.00 1.00
Staﬀ Assistant 1.00 1.00 1.00 1.00 1.00
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Development Building Oﬃcial 1.00 1.00 1.00 1.00 1.00
Services Senior Plan Check Engineer 1.00 1.00
Plan Check Engineer 1.00 1.00 1.00
Junior Plan Check Engineer 1.00 1.00 1.00 1.00
Senior Building Inspector 1.00 1.00 1.00 1.00 1.00
Building Inspector II 2.00 2.00 2.00 2.00 2.00
Supervising Dev. Services Tech 1.00 1.00 1.00 1.00 1.00 Senior Dev. Services Tech 1.00 1.00 1.00 1.00 1.00
Development Services Tech II 1.00 1.00 1.00 1.00 1.00
Senior Oﬃce Specialist 1.00 1.00 1.00 1.00 1.00
Total 15.00 17.00 17.00 17.00 17.00
ENGINEERING Engineering Director/City Engineer 1.00 1.00 1.00 1.00 1.00 City Engineer 1.00
Engineering Division Manager 1.00 1.00 1.00 1.00 1.00
Senior Engineer 1.00 1.00 1.00 1.00 1.00
Senior Capital Projects Manager 1.00 1.00 1.00
Capital Projects Manager 1.00 1.00 1.00 1.00 1.00
Administrative Programs Manager 1.00 1.00 1.00 1.00
Management Analyst 1.00
Right of Way Agent 1.00 1.00 1.00 1.00 1.00
GIS Mapping Technician 1.00 1.00 1.00 1.00 1.00
Stormwater Stormwater Program Manager 1.00 1.00 1.00 1.00 1.00 Sr. Environmental Specialist 1.00 1.00 1.00 1.00 1.00
Environmental Specialist II 3.00 3.00 3.00 3.00 3.00
Management Analyst 1.00 1.00
Management Assistant 1.00 1.00 1.00
Traﬃc Engineering Division Manager 1.00 1.00 1.00 1.00 1.00 Engineering Principal Transportation Mobility P 1.00 1.00 1.00 Traﬃc Systems Operations Specia 1.00 1.00 1.00 1.00 1.00 Assistant Engineer 1.00 1.00 1.00 1.00 1.00
Senior Oﬃce Specialist 1.00 1.00 1.00 1.00 1.00
Land Senior Engineer 1.00 1.00 1.00 1.00 1.00
Development Assistant Engineer 2.00 2.00 2.00 2.00 2.00 Construction Inspector II 1.00 1.00 1.00 1.00 1.00
Sewer Projects Engineering Division Manager 1.00 1.00 1.00 1.00 1.00 Principal Engineer 1.00 1.00 1.00 1.00 1.00
Senior Engineer 1.00 1.00 1.00 1.00 1.00
Capital Projects Manager 1.00 1.00 1.00 1.00 1.00
Computerized Maint. Management 1.00 1.00 1.00 1.00 1.00 Assistant Engineer 1.00 1.00 1.00 1.00 1.00
Senior Construction Inspector 1.00 1.00 1.00
Construction Inspector II 3.00 3.00 2.00 2.00 2.00
Engineering Technician II 1.00 1.00 1.00 1.00 1.00
Total 32.00 31.00 33.00 33.00 33.00
TOTAL POSITIONS 301.13 330.13 333.13 333.63 333.63
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Use of Reserves
Like a household savings account, a city may accumulate monies as "reserves" to fund future expenses for specic, named purposes. A "use of reserves" occurs when these saved monies are spent for the purpose for which they were accumulated. The source of these funds may include budget surpluses where revenues exceed expenditures, or from specic budgeted amounts set aside annually. In accordance with Governmental Accounting Standards Board (GASB) classications, fund balances are categorized as restricted, assigned, or unassigned.

Restricted fund balance represents resources that are constrained for specic purposes by external parties or enabling legislation. Examples include Public, Educational, and Governmental (PEG) fees and asset forfeiture funds, which may only be used for designated eligible expenses.

Assigned
fund balance reects amounts the City intends to use for specic purposes, as determined by City policy or management authority. For example, a portion of Moonlight Amphitheater ticket sales may be assigned to fund future repairs or capital needs at the facility.

Unassigned fund balance represents the residual resources in the General Fund that are not otherwise classied and may be used for any purpose. The City’s Emergency Reserve, while internally committed for use in a catastrophic event such as an earthquake, is classied as unassigned because it is not legally restricted or formally assigned by Council action.

Normally, the reserves used in the operating budget are those classied as assigned.

Table of ContentsUse of Reserves
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Fund Reserve Project Purpose FY 2026 FY 2027
General Fund
Abandoned Vehicle Program 00001 Abandoned Vehicle Abatement 28,415 28,415 Community Project Reserve CMPJ Civic Center Annual Maintenance 86,563 66,653 AB5 Cultural Arts Reserve Cultural Arts Salary Increases due to AB5 362,907 381,502 Redevelopment Reserve Capital Project Manager and Construction Support 318,445 278,444 Economic Development 00025 Small Business and Entrepreneur Resource 61,640 61,640 Climate Action Plan CAP Climate Action Plan Programming 64,000 64,000 Asset Forfeiture FORFT Rise Above Program Support 17,000 17,000 Fire Equipment Replacement 00160 Batallion Chief Command Vehicle 220,000 00160 Emergency Services Oﬃcer Vehicle 66,000
00160 Deputy Chief Operations Vehicle 125,000
00160 Deputy Chief Administration Vehicle 125,000
00160 Cardiac Monitor Replacement 640,000
00160 Automatic CPR Devices 55,000
TOTAL General Fund $1,224,970 $1,842,654
Gas Tax
Future Capital Replacement VEHIC Vehicle #658 Replacement 79,200 VEHIC Vehicle #659 Replacement 79,200
VEHIC Vehicle #828 Replacement 77,000
VEHIC Vehicle #813 Replacement 63,800
TOTAL Gas Tax $0 $299,200
Vista Sewer Operations & Maintenance
Future Capital Replacement VEHIC Unit #507 Replacement (62%) 49,480 VEHIC Vehicle #416 Replacement (62%) 39,556
VEHIC Vehicle #433 Replacement (62%) 41,930
VEHIC Vehicle #502A Replacement (62%) 49,786
VEHIC Vehicle #522 Replacement (62%) 50,366
VEHIC Vehicle #503A Replacement (62%) 51,832
VEHIC Unit #547B Replacement (62%) 98,890
VEHIC Vehicle #678 Replacement 80,300
TOTAL Vista Sewer Operations & Maintenanc $49,480 $412,660 Buena Sanitation District Operations & Maintenance
Future Capital Replacement VEHIC Vehicle #507 Replacement (38%) 30,327 VEHIC Vehicle #416 Replacement (38%) 24,244
VEHIC Vehicle #433 Replacement (38%) 25,698
VEHIC Vehicle #502A Replacement (38%) 30,514
VEHIC Vehicle #522 Replacement (38%) 30,869
VEHIC Vehicle #503A Replacement (38%) 31,768
VEHIC Unit #547B Replacement (38%) 60,610
TOTAL Buena Sanitation District Operations & Maintenance $30,327 $203,703 Fleet Maintenance
Future Capital Replacement VEHIC Vehicle #316 Replacement 63,800 VEHIC Vehicle #323 Replacement 38,255
VEHIC Vehicle #313 Replacement 63,800
VEHIC Vehicle #353 Replacement 38,255
VEHIC Vehicle #343 Replacement 36,203
VEHIC Vehicle #456 Replacement 96,525
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VEHIC Vehicle #423 Replacement 96,525
VEHIC Vehicle #113 Replacement 38,255
VEHIC Vehicle #123 Replacement 38,255
VEHIC Vehicle #133 Replacement 38,255
VEHIC Vehicle #002 Replacement 86,130
VEHIC Vehicle #703A Replacement 73,700
VEHIC Vehicle #701A Replacement 86,130
VEHIC Vehicle #823 Replacement 75,900
VEHIC Vehicle #833 Replacement 75,900
VEHIC Vehicle #805 Replacement 75,900
VEHIC Unit #969 Replacement 35,200
TOTAL Fleet Maintenance $509,873 $547,115
Information Technology
Future Capital Replacement SAN SAN Replacement 194,362
VOIP VOIP Server Hardware & Software 96,000
DESK Optiﬂex 760 Desktops-Replace Desktop Computers 520,000 TOTAL Information Technology $290,362 $520,000
TOTAL ALL FUNDS $2,105,012 $3,825,332
Table of ContentsUse of Reserves
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Transfer to Reserves
Fund Reserve Project Purpose FY 2026 FY 2027
General Fund
Proposition L To fund future Proposition L related expenses. 3,460,157 3,694,428 Excess Cannabis To fund special projects. 1,033,604 1,033,604 Fire Equipment Replacement To fund future replacement of safety vehicles. 1,978,665 1,978,665 Safety Radio Replacement To fund future radio infrastructure replacement. 100,000 100,000 Moonlight Facility Upgrades To fund future Moonlight facility improvements. 71,175 71,125 PEG Access To fund future PEG media Infrastructure. 119,232 119,232 TOTAL $6,762,833 $6,997,054
HUTA Gas Tax
Vehicle Replacement To fund the future replacement of vehicles. 233,641 233,641 $233,641 $233,641
Vista Sewer
Vehicle Replacement To fund the future replacement of vehicles. 628,749 628,749 $628,749 $628,749
Buena Sanitation District
Vehicle Replacement To fund the future replacement of vehicles. 301,137 301,137 $301,137 $301,137
CMTC
Vehicle Replacement To fund the future replacement of vehicles. 5,031 5,031 $5,031 $5,031
603 Fleet Maintenance & Repla
Vehicle Replacement To fund the future replacement of vehicles. 479,024 479,024 $479,024 $479,024
604 Information Technology
Future Capital Replacement To fund the future replacement of hardware, softwar CCUPS CC server room, UPS replacement 1,689 1,688
CELL Cell Boosters for Civic Center & EOC 2,184 -
DESK Optiﬂex 760 desktops 146,810 146,810
F1UPS Fire Station #1 UPS replacement 2,495 2,495
FWALL Firewall protection 13,333 13,332
GSTWI Guest wireless project 3,320 3,320
INFRA Network infrastructure equipment 181,539 181,538
INTEG Munis/Cityworks/Laserﬁche integration 10,000 10,000 ITEQP IT department equipment 1,887 1,887
LAP Laptop replacement 87,215 -
MON 24" monitors 37,554 37,554
PHONE Cisco phones 21,028 21,028
PLAN IT Strategic Plan 10,000 10,000
SAN SAN replacement 15,319 45,000
SCAN Workgroup scanner replacement 7,115 2,075
SEC Security System 15,556 15,555
TOTAL $557,044 $492,282
TOTAL ALL FUNDS $8,967,459 $9,136,918
Table of ContentsTransfer to Reserves
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Operating Transfers
The table below summarizes all transfers from one fund to other City funds, including capital project support, debt service obligations, and operational subsidies. Transfers are based on funding needs identied in departmental budgets, long- term replacement schedules, or Council policy.

Transfers Out Purpose FY 2026 FY 2027
From General Fund to:

Capital Projects Fund Street improvement projects in General Capital Projects Fund.
600,000 600,000
Senior Nutrition Fund Senior Citizen Nutrition Program Fund General Fund subsidy.
425,497 437,110
1972 Lighting & Landscaping 1972 Lighting and Landscape Maint. District General Fund subsidy.
526,718 567,559
JPFA 2015 Lease Revenue BondGeneral Fund JPFA 2015 Lease Revenue Bond debt service payment.
7,443,250 7,641,250
Wave Waterpark Wave Waterparl General Fund subsidy. 958,163 1,001,183 Building & Facility Maintenance Civic Center maintenance projects from reserve. 86,563 66,653 TOTAL $10,040,191 $10,313,755
From State COPS Grant to:

General Fund Community Oriented Policing Services (COPS) grant funding law enforcement services accounted for in the General Fund. 300,939 300,939
$300,939 $300,939
From Vista Redevelopment Agency to:

General Fund Administration support including salary and beneﬁts for approximately 2% City Manager, 2% City Attorney, 2%
Assistant City Manager, 1% Assistant to the City Manager, 10% Finance Director, 5% Assistant Finance Director, 2% Finance Manger, 2% Senior Management Analyst, 20%
Senior Accountant, 10% Accountant, 1% Accounting
Technician, 1% Account Clerk.
128,960 112,559
$128,960 $112,559
From Vista Sewer Operations to:

Vista Sewer Capital ReplacemenExcess funding for Vista Sewer Operations is transferred to Capital Replacement.
9,471,588 8,959,621
$9,471,588 $8,959,621
Fro
Vista Sewer Capital ReplacemenThe Buena Sanitation District Fund pays for 16.8% of the Vista Sewer Stormwater Engineering and Stormwater
Maintenance budget units.
575,338 617,583
Buena Sanitation Capital
Replacement
Excess funding for Buena Sanitation Operations is
transferred to Capital Replacement.
1,948,922 1,694,950
$2,524,260 $2,312,533
TOTAL ALL FUNDS $22,465,938 $21,999,407
Table of ContentsOperating Transfers
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Funds Summary Overview
The City's accounting records are organized on the basis of funds. Each fund is a separate accounting entity with a self- balancing set of accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

The City uses separate funds to account for its operations and the various funding sources that support operations.

General Funds:

The General Fund provides for primary public service needs of the city, including public safety, community development, public works, community services, and general government. The General Fund is used to account for all transactions that are not accounted for in another fund. Proposition L revenue of over $12.1M each year and the associated debt service and expenditures are also included in the General Fund.

Special Revenue Funds:

Special Revenue Funds are established to account for revenues from specic taxes or other earmarked revenue sources that, by law, are designated to nance particular functions or activities. Special revenue funds are used in this budget to manage resources in these areas: Community Development Block Grant, Gas Tax, Senior Citizen Nutrition Program, Vista Housing Authority, and State COPS.

Fiduciary Funds: Fiduciary funds are used if the city has a duciary or custodial responsibility for assets. The City currently budgets for one duciary fund, the Successor Agency to the former Vista Redevelopment Agency.

Enterprise Funds: The City of Vista operates four Enterprise Funds, which are used to account for operations that are nanced and operated in a manner similar to private businesses, where the costs of services are primarily recovered through user fees. These funds include Vista Sewer, Buena Sanitation District, Wave Waterpark, and California Mandated Trash Clean-up.

Internal Service Funds: The City of Vista operates four Internal Service Funds to support citywide operations through centralized services and cost recovery from user departments. These funds include Risk Management, Building & Facility Maintenance, Fleet Maintenance/Replacement, and Information Technology.

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Fund Structure
Governmental Funds
General Fund Special Revenue Funds Debt Service Funds
General Fund (001) Park Development (102) JPFA 2015 Lease Revenue Bonds (423 General Fund CIP (002) Community Development Block Grant (103) Gas Tax HUTA (106)
Senior Citizen Nutrition (107)
1972 Lighting & Landscaping (108)
Planned Local Drainage (109)
Development (110)
Proposition A Sales Tax (111)
S Melrose Landscape Maint Dist (113)
La Mirada Canyon Maint Dist (114)
CIP - Grant Fund (117)
1982 Act Street Maintenance (120)
Vista Housing Authority (122)
Home Partnership Program (124)
State Cops Grant (125)
Calhome Program (126)
Gas Tax RMRA (129)
ARPA - Federal Grant Fund (151)
Proprietary Funds
Enterprise Funds Internal Service
Vista Sewer O & M (501) Risk Management (601)
Buena Sanitation O & M (504) Buildings & Facility Maint (602) Wave Waterpark (507) Fleet Maintenance & Repl (603)
Cal Trash Cleanup (511) Information Technology (604)
Fiduciary Funds
Fiduciary Funds
Vista Redevelopment Agency (301)
Custodial Funds
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Operating Funds Summary
The City’s Operating Budget is the major nancial plan for City operations. The budget establishes nancial guidelines to meet City Council policies and priorities and to provide essential services for residents, businesses, and visitors to the city.

The Operating Budget is divided into a number of funds for nancial purposes. Each fund is established for the purpose of carrying on specic activities in accordance with special regulations, restrictions or limitations. The General Fund is the least restricted in use. The overall Operating Budget is broken down by the following major fund types, which are further described in the appendix. Some service categories are funded through a mix of fund types. The following table shows the percentage of funding from each fund type.

Internal Service Funds are excluded from the totals, as their costs are allocated to departments and other funds through internal charges.

Revenues by Fund Summary
FY26 Revenues by Fund Summary
GENERAL FUND $126,019,893 66.18%
ENTERPRISE $41,244,144 21.66%
SPECIAL REVENUE $16,017,512 8.41%
FIDUCIARY $7,130,959 3.75%
FY27 Revenues by Fund Summary
GENERAL FUND $130,832,373 66.39%
ENTERPRISE $41,980,228 21.30%
SPECIAL REVENUE $16,649,366 8.45%
FIDUCIARY $7,605,585 3.86%
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted GENERAL FUND $117,005,739 $126,019,893 $130,832,373
SPECIAL REVENUE $15,421,704 $16,017,512 $16,649,366
FIDUCIARY $7,123,792 $7,130,959 $7,605,585
ENTERPRISE $39,887,133 $41,244,144 $41,980,228
Total Revenues $179,438,368 $190,412,508 $197,067,552
190M 197M
Revenues by Fund Summary
Table of ContentsOperating Funds Summary
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Expenditures by Fund Summary
FY26 Expenditures by Fund Summary
GENERAL FUND $124,468,970 69.18%
ENTERPRISE $39,419,154 21.91%
SPECIAL REVENUE $8,892,631 4.94%
FIDUCIARY $7,130,959 3.96%
FY27 Expenditures by Fund Summary
GENERAL FUND $129,406,452 69.39%
ENTERPRISE $40,150,964 21.53%
SPECIAL REVENUE $9,332,348 5.00%
FIDUCIARY $7,605,585 4.08%
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted GENERAL FUND $116,529,239 $124,468,970 $129,406,452
SPECIAL REVENUE $8,153,662 $8,892,631 $9,332,348
FIDUCIARY $7,123,792 $7,130,959 $7,605,585
ENTERPRISE $39,546,907 $39,419,154 $40,150,964
Total Expenditures $171,353,600 $179,911,714 $186,495,349 180M 186M
Expenditures by Fund Summary
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Expenditures by Type
FY26 Expenditures by Type
SALARY & BENEFITS $62,076,675 34.50%
PROFESSIONAL SERVICES $52,667,843 29.27%
TRANSFER TO OTHER FUNDS $30,397,329 16.90%
ALLOCATED COSTS $15,043,973 8.36%
OPERATING EXPENSES $9,311,314 5.18%
DEBT SERVICE $6,933,534 3.85%
UTILITIES $2,977,239 1.65%
CAPITAL OUTLAY $503,807 0.28%
FY27 Expenditures by Type
SALARY & BENEFITS $64,402,823 34.53%
PROFESSIONAL SERVICES $54,695,026 29.33%
TRANSFER TO OTHER FUNDS $30,165,019 16.17%
ALLOCATED COSTS $15,271,779 8.19%
OPERATING EXPENSES $9,516,408 5.10%
DEBT SERVICE $7,420,508 3.98%
UTILITIES $3,110,223 1.67%
CAPITAL OUTLAY $1,913,563 1.03%
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted SALARY & BENEFITS $58,782,057 $62,076,675 $64,402,823
PROFESSIONAL SERVICES $49,059,241 $52,667,843 $54,695,026 OPERATING EXPENSES $7,593,600 $9,311,314 $9,516,408
UTILITIES $2,396,322 $2,977,239 $3,110,223
DEBT SERVICE $6,926,308 $6,933,534 $7,420,508
CAPITAL OUTLAY $2,299,107 $503,807 $1,913,563
ALLOCATED COSTS $12,546,446 $15,043,973 $15,271,779

TRANSFER TO OTHER
FUNDS $31,750,519 $30,397,329 $30,165,019
Total Expenditures $171,353,600 $179,911,714 $186,495,349 180M 186M
Expenditures by Type
Table of ContentsOperating Funds Summary
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General Fund
The General Fund provides for the primary public service needs of the city, including public safety, community development, public works, community services, and general government. The General Fund is used to account for all transactions that are not accounted for in another fund. Proposition L revenue of over $12.1M each year, and the associated debt service, and expenditures are also included in the General Fund.

Revenues by Revenue Source
FY26 Revenues by Revenue Source
TAXES $85,968,781 68.22%
CHARGES FOR SERVICES $22,975,099 18.23%
OTHER FINANCING SOURCES $6,635,439 5.27%
USE OF MONEY $5,367,271 4.26%
LICENSES & PERMITS $2,583,670 2.05%
FINES & FORFEITURES $1,466,200 1.16%
OTHER REVENUE $775,007 0.61%
INTERGOVERNMENTAL $248,426 0.20%
FY27 Revenues by Revenue Source
TAXES $89,080,449 68.09%
CHARGES FOR SERVICES $23,526,700 17.98%
OTHER FINANCING SOURCES $7,253,123 5.54%
USE OF MONEY $5,814,095 4.44%
LICENSES & PERMITS $2,660,818 2.03%
FINES & FORFEITURES $1,466,200 1.12%
OTHER REVENUE $782,562 0.60%
INTERGOVERNMENTAL $248,426 0.19%
Taxes:The majority of General Fund revenue (approximately 68%) is derived from taxes. This includes the Proposition L sales tax, which is specically set aside to repay bond indebtedness.

Property taxes: Property tax is one of the City's most signicant and stable revenue sources. The City of Vista receives approximately 14.8% of the total property tax paid by property owners. The remaining portion is distributed to school districts, the state, and other public agencies.

Sales tax: Sales tax revenue is generated from local consumer purchases and is closely tied to the strength of the local economy. The current sales tax rate in Vista is 8.25%, applicable to purchases made within the city and on deliveries from outside city limits. Of this amount, the City receives 1.5%, with the remaining balance distributed to the state, county, and transportation agencies.

Sales Tax-Proposition L: Proposition L sales tax represents 0.5% of the 1.5% sales tax received by the City.

Approved by voters in 2006, Proposition L revenue is dedicated to repaying bond debt for major public facility improvements. Projects funded through Proposition L include construction of two new re stations, renovation of the main re station, expansion of re personnel, construction of a new Civic Center and Emergency Operations Center, development of the Moonlight Amphitheatre stage house, and creation of a new sports complex.
126M 131M
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Sales Tax-Cannabis: The City collects a 7% tax on the gross receipts of licensed cannabis dispensaries operating within Vista.

Franchise Fee taxes: Franchise fees are collected from utility companies and other businesses operating within the City's public rights-of-way under formal franchise agreements.

Transient Occupancy Tax (TOT): Also known as hotel tax, TOT is charged to guests who rent rooms in hotels, lodging establishments, and short-term rentals within Vista.

Charges for Services: These are fees collected for specic municipal services provided directly to individuals or businesses. Examples include development permits, ambulance billings, facility rentals, public safety reimbursements, and recreation program charges. These fees are paid by the users who directly benet from the services.

Other Financing Sources: Other nancing sources include inter-department administrative charges, transfers from other funds, and use of reserves.

Inter-department administrative charges and Transfers In: These revenues include administrative cost recovery charges paid by non-General Fund departments for services provided by General Fund staff, as well as transfers from other funds to support shared operations, projects, or specic initiatives.

Use of Reserves: Reserves are funds set aside in prior years to address future needs or unanticipated events. Use of reserves refers to the planned allocation of these funds for specic expenditures in the current budget year.

Use of Money: Revenue in this category includes income from leases (such as telecommunications tower leases) and investment earnings on City funds.

Licenses and Permits: This revenue source includes business license fees and regulatory permit charges issued to businesses and individuals operating within the City.

Fines and Forfeitures: Fines and forfeitures are revenues collected from penalties assessed for violations of City ordinances, parking citations, code enforcement actions, and other regulatory activities.

Other Revenues:

This category includes various sources such as program-specic donations, miscellaneous fees, and insurance recoveries.

Intergovernmental: Intergovernmental revenues include funds received from federal, state, and regional agencies, such as grants, mandated reimbursements, and shared revenues that support City programs and services. Grants are generally appropriated at the time of award and are not typically included in the original adopted operating budget.

Category FY 2023 Actual FY 2024 Actual FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
TAXES $81,965,964 $83,508,176 $83,657,647 $85,968,781 $89,080,449 LICENSES & PERMITS $2,838,764 $2,463,757 $2,771,654 $2,583,670 $2,660,818 INTERGOVERNMENTAL $1,954,151 $4,201,508 $927,628 $248,426 $248,426 CHARGES FOR SERVICES $19,467,242 $20,923,479 $18,651,898 $22,975,099 $23,526,700 FINES & FORFEITURES $1,614,183 $1,485,715 $1,393,210 $1,466,200 $1,466,200 USE OF MONEY $4,112,430 $8,107,493 $3,109,182 $5,367,271 $5,814,095 OTHER REVENUE $539,388 $857,860 $618,196 $775,007 $782,562

OTHER FINANCING
SOURCES $4,316,746 $4,542,113 $5,876,324 $6,635,439 $7,253,123 Total Revenues $116,808,867 $126,090,101 $117,005,739 $126,019,893 $130,832,373 Revenues by Revenue Source
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Expenditures by Function
The Operating Budget is organized by category of spending to provide readers with a clear and comprehensive understanding of City costs.

FY26 Expenditures by Function
PUBLIC SAFETY $69,534,210 55.86%
OTHER $16,803,024 13.50%
GENERAL GOVERNMENT $11,804,510 9.48%
PUBLIC

WORKS/ENGINEERING
$10,206,703 8.20%
COMMUNITY SERVICES $9,419,185 7.57%
COMMUNITY DEVELOPMENT $6,701,338 5.38%
FY27 Expenditures by Function
PUBLIC SAFETY $72,589,801 56.09%
OTHER $17,310,809 13.38%
GENERAL GOVERNMENT $12,159,053 9.40%
PUBLIC

WORKS/ENGINEERING
$10,744,715 8.30%
COMMUNITY SERVICES $9,657,435 7.46%
COMMUNITY DEVELOPMENT $6,944,639 5.37%
General Government: This category includes the budgets for City policy and management (City Council/City Manager), legal services (City Attorney), nance, human resources, record keeping (City Clerk), and promoting business opportunities (Economic Development). Additionally, this category includes non-departmental functions that are not related to a specic department, such as communications, governmental relations, and contingency funds for General Fund budget units and for litigation purposes.

Public Safety: Public Safety services represent the largest expenditure category in the City’s General Fund, both by percentage and total dollars.

Law Enforcement: Services include police patrol, vice/narcotics, juvenile diversion programs, and related operations.

The City contracts with the San Diego County Sheriff's Department to provide these services. Estimated costs are $30.9M for FY 2026 and $32M for FY 2027.

Fire Department: Services include re emergency response, emergency medical services, re prevention, and emergency/disaster preparedness. These services are provided by City-employed, specially trained personnel. Fire services costs are budgeted at $38.6M for FY 2026 and $40.6M for FY 2027.

Community Development: The Community Development category provides services that guide and oversee the planning and development of Vista as outlined in the City's General Plan. This category also includes building inspection, code enforcement, and housing and homeless services.

Engineering/Public Works:

General Fund expenditures in this category support trafc engineering, street and roadway maintenance, grafti abatement, park maintenance, and the maintenance of parkways and medians. In addition to General Fund support, Engineering and Public Works operations are also funded through gas tax revenues, special districts, sewer funds, and stormwater funds, which are accounted for in non-General Fund budget units. 124M 129M
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Recreation & Community Services: This category includes recreation programs provided at City parks, the Rancho Buena Vista Adobe, and the Senior Center. Cultural arts programs are offered through the Moonlight Amphitheatre and the Avo Playhouse. Additionally, the Wave Waterpark and the Senior Nutrition Program are funded through non-General Fund accounts.

Other: Approximately $16.8M of General Fund expenditures in both scal years are categorized as Transfers Out or Other.

This category includes funding for Proposition L debt service, subsidies and transfers to other funds, and contributions to reserves and designated accounts to support scal stability and long-term sustainability.

Category FY 2023 Actual FY 2024 Actual FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
GENERAL GOVERNMENT $13,273,333 $11,093,525 $11,056,736 $11,804,510 $12,159,053 PUBLIC SAFETY $56,109,928 $63,302,070 $64,618,779 $69,534,210 $72,589,801

COMMUNITY
DEVELOPMENT $7,024,731 $8,523,830 $6,896,706 $6,701,338 $6,944,639 PUBLIC
WORKS/ENGINEERING $6,362,040 $7,794,829 $7,874,248 $10,206,703 $10,744,715 COMMUNITY SERVICES $7,399,966 $8,723,794 $8,315,926 $9,419,185 $9,657,435 OTHER $16,823,278 $28,138,405 $17,766,844 $16,803,024 $17,310,809 Total Expenditures $106,993,278 $127,576,453 $116,529,239 $124,468,970 $129,406,452 Expenditures by Expense Type
Personnel costs account for approximately 42 percent of the General Fund expenditures. This is the largest single expense to the City. Personnel costs include salaries and associated benets, which include health insurance, CalPERS retirement, and CalPERS unfunded accrued liability. Vacant positions are carefully evaluated prior to re-hiring to ensure they effectively meet existing needs.

Category FY 2023 Actual FY 2024 Actual FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $41,687,039 $42,322,547 $48,362,866 $51,859,840 $53,814,201 PROFESSIONAL SERVICES $32,419,846 $36,163,691 $35,702,031 $38,284,067 $39,763,056 OPERATING EXPENSES $6,394,075 $8,239,469 $5,593,373 $6,573,681 $6,760,658 UTILITIES $1,313,274 $1,436,771 $1,501,290 $1,830,330 $1,916,539 DEBT SERVICE - $195,000 - - -
CAPITAL OUTLAY $2,184,772 $4,255,765 $748,598 $414,000 $988,000 ALLOCATED COSTS $6,170,993 $6,824,806 $6,854,237 $8,704,028 $8,853,189

TRANSFER TO OTHER
FUNDS $16,823,278 $28,138,405 $17,766,844 $16,803,024 $17,310,809 Total Expenditures $106,993,278 $127,576,453 $116,529,239 $124,468,970 $129,406,452 Expenditures by Function
Expenditures by Expense Type
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Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
TAXES $83,657,647 $85,968,781 $89,080,449
LICENSES & PERMITS $2,771,654 $2,583,670 $2,660,818
INTERGOVERNMENTAL $927,628 $248,426 $248,426
CHARGES FOR SERVICES $18,651,898 $22,975,099 $23,526,700 FINES & FORFEITURES $1,393,210 $1,466,200 $1,466,200
USE OF MONEY $3,109,182 $5,367,271 $5,814,095
OTHER REVENUE $618,196 $775,007 $782,562
OTHER FINANCING SOURCES $5,876,324 $6,635,439 $7,253,123 Total Revenues $117,005,739 $126,019,893 $130,832,373
Expenditures
SALARY & BENEFITS $48,362,866 $51,859,840 $53,814,201
PROFESSIONAL SERVICES $35,702,031 $38,284,067 $39,763,056 OPERATING EXPENSES $5,593,373 $6,573,681 $6,760,658
UTILITIES $1,501,290 $1,830,330 $1,916,539
CAPITAL OUTLAY $748,598 $414,000 $988,000
ALLOCATED COSTS $6,854,237 $8,704,028 $8,853,189
TRANSFER TO OTHER FUNDS $17,766,844 $16,803,024 $17,310,809 Total Expenditures $116,529,239 $124,468,970 $129,406,452 Total Revenues Less Expenditures $476,500 $1,550,923 $1,425,921 Ending Fund Balance $476,500 $1,550,923 -
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Special Revenue Funds
Special Revenue Funds are established to account for revenues from specic taxes or other earmarked revenue sources that, by law, are designated to nance particular functions or activities. Special revenue funds are used in this budget to manage resources in these areas: Community Development Block Grant, Gas Tax, Senior Citizen Nutrition Program, Vista Housing Authority, and State COPS.

Additionally, Special Revenue Funds are used in the Capital Project Budget to manage resources from Development Impact Fees and Proposition A Sales Tax, which are restricted for specic capital improvements.

Revenues by Fund
FY26 Revenues by Fund
PROPOSITION A SALES TAX $3,262,000 20.37%
GAS TAX HUTA $2,877,352 17.96%
GAS TAX RMRA $2,706,958 16.90%
1972 LIGHTING &

LANDSCAPING
$1,906,712 11.90%
PARK DEVELOPMENT $1,365,069 8.52%
DEVELOPMENT $1,004,098 6.27%

COMMUNITY DVPT BLOCK
GRANT
$953,823 5.95%
SENIOR CITIZEN NUTRITION $693,937 4.33%
1982 ACT STREET

MAINTENANCE
$342,037 2.14%
STATE COPS GRANT $300,939 1.88%
VISTA HOUSING AUTHORITY $248,370 1.55%

DEFERRED STREET

CONSTRUCTION
$153,141 0.96%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 0.77%
PLANNED LOCAL DRAINAGE $45,135 0.28%
CALHOME PROGRAM $23,908 0.15%

LA MIRADA CANYON MAINT
DIST
$10,698 0.07%
FY27 Revenues by Fund
PROPOSITION A SALES TAX $3,308,000 19.87%
GAS TAX HUTA $3,244,925 19.49%
GAS TAX RMRA $2,767,908 16.62%
1972 LIGHTING &

LANDSCAPING
$1,947,553 11.70%
PARK DEVELOPMENT $1,399,829 8.41%
DEVELOPMENT $1,029,244 6.18%

COMMUNITY DVPT BLOCK
GRANT
$953,823 5.73%
SENIOR CITIZEN NUTRITION $705,550 4.24%
1982 ACT STREET

MAINTENANCE
$343,375 2.06%
STATE COPS GRANT $300,939 1.81%
VISTA HOUSING AUTHORITY $272,019 1.63%

DEFERRED STREET

CONSTRUCTION
$167,723 1.01%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 0.74%
PLANNED LOCAL DRAINAGE $47,242 0.28%
CALHOME PROGRAM $26,184 0.16%

LA MIRADA CANYON MAINT
DIST
$11,717 0.07%
16M 16.6M
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
PARK DEVELOPMENT $1,989,647 $2,019,734 $1,205,663 $1,365,069 $1,399,829

COMMUNITY DVPT BLOCK
GRANT $1,239,647 $1,014,700 $990,268 $953,823 $953,823
GAS TAX HUTA $2,659,029 $2,850,574 $2,834,333 $2,877,352 $3,244,925 SENIOR CITIZEN NUTRITION $703,757 $562,586 $633,193 $693,937 $705,550 1972 LIGHTING &
LANDSCAPING $2,132,939 $1,494,501 $1,616,765 $1,906,712 $1,947,553

PLANNED LOCAL
DRAINAGE $51,034 $157,684 $42,695 $45,135 $47,242
DEVELOPMENT $1,738,088 $3,626,637 $892,459 $1,004,098 $1,029,244 PROPOSITION A SALES TAX $1,152,026 $3,963,815 $3,590,108 $3,262,000 $3,308,000

S MELROSE LANDSCAPE
MAINT DIST $101,193 $125,205 $72,893 $123,335 $123,335

LA MIRADA CANYON MAINT
DIST $5,549 $14,928 $6,282 $10,698 $11,717
1982 ACT STREET
MAINTENANCE $318,180 $336,859 $329,185 $342,037 $343,375 VISTA HOUSING AUTHORITY $1,015,886 $420,295 $158,462 $248,370 $272,019

HOME PARTNERSHIP
PROGRAM $348,503 $40,000 - - -
STATE COPS GRANT $261,578 $300,489 $250,000 $300,939 $300,939 CALHOME PROGRAM $9,703 $81,523 $12,952 $23,908 $26,184

DEFERRED STREET
CONSTRUCTION $107,011 $456,508 $109,502 $153,141 $167,723 GAS TAX RMRA $2,293,893 $2,675,361 $2,676,944 $2,706,958 $2,767,908

ARPA - FEDERAL GRANT
FUND $3,183,476 $5,713,117 - - -
Total Revenues $19,311,141 $25,854,516 $15,421,704 $16,017,512 $16,649,366 Revenues by Fund
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Expenditures by Fund
FY26 Expenditures by Fund
GAS TAX HUTA $2,935,561 33.01%
1972 LIGHTING &

LANDSCAPING
$1,906,712 21.44%

COMMUNITY DVPT BLOCK
GRANT
$953,823 10.73%
GAS TAX RMRA $832,186 9.36%
VISTA HOUSING AUTHORITY $803,899 9.04%
SENIOR CITIZEN NUTRITION $693,937 7.80%
1982 ACT STREET

MAINTENANCE
$334,782 3.76%
STATE COPS GRANT $300,939 3.38%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 1.39%

LA MIRADA CANYON MAINT
DIST
$7,457 0.08%
FY27 Expenditures by Fund
GAS TAX HUTA $3,319,751 35.57%
1972 LIGHTING &

LANDSCAPING
$1,947,553 20.87%

COMMUNITY DVPT BLOCK
GRANT
$953,823 10.22%
GAS TAX RMRA $832,186 8.92%
VISTA HOUSING AUTHORITY $801,893 8.59%
SENIOR CITIZEN NUTRITION $705,550 7.56%
1982 ACT STREET

MAINTENANCE
$339,813 3.64%
STATE COPS GRANT $300,939 3.22%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 1.32%

LA MIRADA CANYON MAINT
DIST
$7,505 0.08%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
PARK DEVELOPMENT $776,275 $1,243,239 - - -

COMMUNITY DVPT BLOCK
GRANT $1,465,916 $1,076,491 $990,268 $953,823 $953,823
GAS TAX HUTA $3,068,303 $3,100,043 $3,436,415 $2,935,561 $3,319,751 SENIOR CITIZEN NUTRITION $677,323 $650,284 $633,193 $693,937 $705,550 1972 LIGHTING &
LANDSCAPING $1,636,628 $1,574,282 $1,616,765 $1,906,712 $1,947,553 DEVELOPMENT $914,159 $1,325,501 - - -
PROPOSITION A SALES TAX $1,697,791 $3,706,089 - - -

S MELROSE LANDSCAPE
MAINT DIST $114,609 $144,598 $129,913 $123,335 $123,335

LA MIRADA CANYON MAINT
DIST $4,964 $3,712 $6,556 $7,457 $7,505
1982 ACT STREET
MAINTENANCE $238,863 $323,193 $333,231 $334,782 $339,813 VISTA HOUSING AUTHORITY $602,529 $830,256 $757,321 $803,899 $801,893 STATE COPS GRANT $259,912 $374,444 $250,000 $300,939 $300,939

8.89M 9.33M
Expenditures by Fund
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

DEFERRED STREET
CONSTRUCTION $459,836 $1,413,357 - - -
GAS TAX RMRA $1,967,142 $2,905,762 - $832,186 $832,186

ARPA - FEDERAL GRANT
FUND $3,230,840 $4,791,382 - - -
Total Expenditures $17,115,089 $23,462,634 $8,153,662 $8,892,631 $9,332,348 Table of ContentsSpecial Revenue Funds
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Community Development Block Grant
One of the oldest programs of the U.S. Department of Housing and Urban Development (HUD) is the Community Development Block Grant (CDBG) program. The CDBG program provides revenue on a formulaic basis to many different types of grantees. Programs within the City of Vista sustained by CDBG funds include public service grants, fair housing, and public facilities grants such as sidewalks and ADA upgrades. Such grants are subject to, and may only be used for, CDBG eligible programs.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
INTERGOVERNMENTAL $990,268 $953,823 $953,823
Total Revenues $990,268 $953,823 $953,823
Expenditures
SALARY & BENEFITS $132,092 $108,895 $110,599
PROFESSIONAL SERVICES $41,379 $55,859 $54,755
OPERATING EXPENSES $153,639 $769,585 $768,985
ALLOCATED COSTS $19,484 $19,484 $19,484
TRANSFER TO OTHER FUNDS $643,674 - -
Total Expenditures $990,268 $953,823 $953,823
Total Revenues Less Expenditures - - -
Ending Fund Balance - - -
Table of ContentsCommunity Development Block Grant
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Gas Tax
The Highway Users Tax Account (HUTA), established under California Streets and Highways Code Sections 2105, 2106, 2107, and 2107.5, governs the allocation and distribution of fuel tax revenues to local governments. Gasoline taxes collected at the pump across the state are pooled into HUTA, from which a portion is distributed to cities and counties based on population and other statutory formulas. Sections 2105, 2106, and 2107 are restricted to the construction, improvement, and/or maintenance of public streets and roads. Section 2107.5 allows for public street engineering costs and administrative/labor expenditures.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance $787,447 $185,365 $127,156
Revenues
TAXES $2,738,654 $2,829,040 $2,893,289
USE OF MONEY $23,056 $43,312 $47,436
OTHER REVENUE - $5,000 $5,000
OTHER FINANCING SOURCES $72,623 - $299,200
Total Revenues $2,834,333 $2,877,352 $3,244,925
Expenditures
SALARY & BENEFITS $1,329,998 $1,368,990 $1,429,469
PROFESSIONAL SERVICES $682,298 $35,000 $35,000
OPERATING EXPENSES $215,772 $103,122 $103,295
UTILITIES $4,920 $6,021 $6,141
CAPITAL OUTLAY $72,623 - $299,200
ALLOCATED COSTS $1,000,074 $1,188,787 $1,213,005
TRANSFER TO OTHER FUNDS $130,730 $233,641 $233,641
Total Expenditures $3,436,415 $2,935,561 $3,319,751
Total Revenues Less Expenditures -$602,082 -$58,209 -$74,826 Ending Fund Balance $185,365 $127,156 $52,330
Table of ContentsGas Tax HUTA
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Gas Tax RMRA
The Road Maintenance and Rehabilitation Account (RMRA) was established under Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017, to provide additional and more stable funding for California’s transportation infrastructure.

RMRA revenues are generated from increases in fuel excise taxes, diesel sales taxes, and vehicle registration fees. These funds are restricted to the construction, improvement, and/or maintenance of public streets and roads, and may include pavement rehabilitation, safety enhancements, drainage improvements, and complete streets components such as bicycle and pedestrian infrastructure when incorporated into a larger road project.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
TAXES $2,627,970 $2,616,411 $2,668,740
USE OF MONEY $48,974 $90,547 $99,168
Total Revenues $2,676,944 $2,706,958 $2,767,908
Expenditures
PROFESSIONAL SERVICES - $710,186 $710,186
OPERATING EXPENSES - $122,000 $122,000
Total Expenditures - $832,186 $832,186
Total Revenues Less Expenditures $2,676,944 $1,874,772 $1,935,722 Ending Fund Balance - - -
Table of ContentsGas Tax RMRA
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Senior Nutrition Program Fund
The Senior Citizen Nutrition Program is funded in part by the Federal Administration on Aging through The Older American’s Act of 1965 which oversees the development of services and opportunities for older people. The Senior Citizen Nutrition program offers a nutritious meal for seniors (age 60 and over) at the Gloria McClellan Adult Activity & Resource Center for a minimal suggested contribution. Other services include transportation to and from the center as well as home-delivered meal service.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
INTERGOVERNMENTAL $194,463 $247,240 $247,240
OTHER REVENUE $25,000 $16,200 $16,200
OTHER FINANCING SOURCES $413,730 $430,497 $442,110
Total Revenues $633,193 $693,937 $705,550
Expenditures
SALARY & BENEFITS $267,999 $243,345 $252,400
PROFESSIONAL SERVICES $147,491 $199,335 $199,359
OPERATING EXPENSES $11,710 $20,443 $20,443
UTILITIES $19,099 $21,068 $21,167
ALLOCATED COSTS $186,894 $209,746 $212,181
Total Expenditures $633,193 $693,937 $705,550
Total Revenues Less Expenditures - - -
Ending Fund Balance - - -
Table of ContentsSenior Nutrition Fund
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Vista Housing Authority
The Vista Housing Authority (Housing Authority) was established on January 24, 2012. The Housing Authority was activated pursuant to State Law Section 34240 of the California Health and Safety Code, which allows for every City to establish a housing authority. The Housing Authority is designed to protect local housing funds and programs, provide new revenue opportunities for affordable housing programs, serve the public interest, promote public safety and welfare, and ensure decent, safe, sanitary, and affordable housing accommodations to persons of low income.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance $8,767,155 $8,168,296 $7,612,767 Revenues
USE OF MONEY $158,462 $248,370 $272,019
Total Revenues $158,462 $248,370 $272,019
Expenditures
SALARY & BENEFITS $236,433 $245,321 $242,516
PROFESSIONAL SERVICES $158,978 $158,774 $158,849
OPERATING EXPENSES $254,998 $265,472 $265,222
ALLOCATED COSTS $106,912 $134,332 $135,306
Total Expenditures $757,321 $803,899 $801,893
Total Revenues Less Expenditures -$598,859 -$555,529 -$529,874 Ending Fund Balance $8,168,296 $7,612,767 $7,082,893
Table of ContentsVista Housing Authority
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Assessment District Funds
The City of Vista maintains four assessment districts to fund and manage essential infrastructure and beautication services:
1972 Lighting & Landscape Maintenance District formed under the 1972 State Act. This district supports tree trimming, streetlight and trafc signal maintenance, underground utility markings, weed abatement, and tree inspections throughout the city. Over 3,600 streetlights are maintained by Division staff.

Funds cover six landscaped areas totaling nearly seven acres. Maintenance is carried out by contractors under staff supervision.

La Mirada Canyon Maintenance District was established in 1990 under the 1972 Act. This district was formed for the upkeep of La Mirada Canyon. Though assessments are no longer collected, maintenance (tree, weed, and trash cleanup) is funded through interest on remaining reserves. Park Maintenance staff coordinate efforts with contractors and volunteers.
1982 Act Street Maintenance District was established under the Benet Assessment Act of 1982. This district funds street-related maintenance, including annual slurry sealing, crack sealing, and sweeping. The City levies and collects assessments annually to support these services.

Revenues by Fund
FY26 Revenues by Fund
1972 LIGHTING &

LANDSCAPING
$1,906,712 80.02%
1982 ACT STREET

MAINTENANCE
$342,037 14.35%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 5.18%

LA MIRADA CANYON MAINT
DIST
$10,698 0.45%
FY27 Revenues by Fund
1972 LIGHTING &

LANDSCAPING
$1,947,553 80.28%
1982 ACT STREET

MAINTENANCE
$343,375 14.15%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 5.08%

LA MIRADA CANYON MAINT
DIST
$11,717 0.48%
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted 1972 LIGHTING &
LANDSCAPING $1,616,765 $1,906,712 $1,947,553

2.38M 2.43M
Revenues by Fund
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Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted

S MELROSE LANDSCAPE
MAINT DIST $72,893 $123,335 $123,335

LA MIRADA CANYON MAINT
DIST $6,282 $10,698 $11,717
1982 ACT STREET
MAINTENANCE $329,185 $342,037 $343,375
Total Revenues $2,025,125 $2,382,782 $2,425,980
Expenditures by Fund
FY26 Expenditures by Fund
1972 LIGHTING &

LANDSCAPING
$1,906,712 80.37%
1982 ACT STREET

MAINTENANCE
$334,782 14.11%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 5.20%

LA MIRADA CANYON MAINT
DIST
$7,457 0.31%
FY27 Expenditures by Fund
1972 LIGHTING &

LANDSCAPING
$1,947,553 80.54%
1982 ACT STREET

MAINTENANCE
$339,813 14.05%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 5.10%

LA MIRADA CANYON MAINT
DIST
$7,505 0.31%
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted 1972 LIGHTING &
LANDSCAPING $1,616,765 $1,906,712 $1,947,553

S MELROSE LANDSCAPE
MAINT DIST $129,913 $123,335 $123,335

LA MIRADA CANYON MAINT
DIST $6,556 $7,457 $7,505
1982 ACT STREET
MAINTENANCE $333,231 $334,782 $339,813
Total Expenditures $2,086,465 $2,372,286 $2,418,206

2.37M 2.42M
Expenditures by Fund
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Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
ASSESSMENTS $1,771,492 $1,808,129 $1,808,129
USE OF MONEY $17,517 $27,935 $30,292
OTHER REVENUE - $20,000 $20,000
OTHER FINANCING SOURCES $236,116 $526,718 $567,559
Total Revenues $2,025,125 $2,382,782 $2,425,980
Expenditures
SALARY & BENEFITS $136,792 $146,953 $152,984
PROFESSIONAL SERVICES $591,812 $653,636 $672,469
OPERATING EXPENSES $578,931 $618,480 $631,512
UTILITIES $446,023 $555,080 $562,360
ALLOCATED COSTS $332,907 $398,137 $398,881
Total Expenditures $2,086,465 $2,372,286 $2,418,206
Total Revenues Less Expenditures -$61,340 $10,496 $7,774 Ending Fund Balance - - -
Table of ContentsAssessment District Funds
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Successor Agency of the former RDA
This fund was formerly used to account for the administration costs of the Vista Redevelopment Project Area (RDA). The fund is now used to administer the dissolution and winding down of redevelopment under the Vista Successor Agency.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
TAXES $6,024,908 $5,890,983 $6,342,186
USE OF MONEY $683,964 $914,976 $938,399
OTHER FINANCING SOURCES $414,920 $325,000 $325,000
Total Revenues $7,123,792 $7,130,959 $7,605,585
Expenditures
SALARY & BENEFITS $40,535 $23,120 $27,146
PROFESSIONAL SERVICES $12,000 $17,375 $17,503
OPERATING EXPENSES $415 $200 $200
DEBT SERVICE $6,926,308 $6,933,534 $7,420,508
ALLOCATED COSTS $31,975 $27,770 $27,669
TRANSFER TO OTHER FUNDS $112,559 $128,960 $112,559
Total Expenditures $7,123,792 $7,130,959 $7,605,585
Total Revenues Less Expenditures - - -
Ending Fund Balance - - -
Table of ContentsSuccessor Agency
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Enterprise Funds
The City of Vista operates four Enterprise Funds, which are used to account for operations that are nanced and operated in a manner similar to private businesses, where the costs of services are primarily recovered through user fees. These funds include:

Vista Sewer Fund: The City Sewer Fund is used to account for the provision of sewer services for parcels located in the City (exclusive of parcels served by the Buena Sanitation District). Funding is provided primarily by annual sewer service charges to approximately 16,000 parcels, levied on the tax roll, and collected through property taxes. The City of Vista is a joint member of the Encina Wastewater Authority, and the annual cost of sewage treatment and plant facility construction represents the fund's most signicant expenditure. Additional costs include administration, engineering, maintenance of the sewer system, and storm water monitoring.

Buena Sanitation District Fund: The Buena Sanitation District Fund is used to account for the provision of sewer services for parcels located within the district (exclusive of parcels served by the Vista Sewer Fund). Funding is provided primarily by annual sewer service charges to approximately 5,600 parcels, levied on the tax roll, and collected through property taxes. The district is a joint member of the Encina Wastewater Authority, and the annual cost of sewage treatment and plant facility construction represents the fund's most signicant engineering expenditure. Additional costs include administration, maintenance of the sewer system, and storm water activities within city limits.

WAVE Waterpark Fund: The Wave Waterpark Fund is used to account for the revenues and expenses associated with the operations and maintenance of the City’s waterpark facility. The revenues are derived primarily from park operations, which include general admission, swimming programs, rental, and concession operations. The waterpark is operated on an enterprise basis and therefore the economic cost of capital items is recovered through depreciation charges.

California Mandated Trash Cleanup Fund: The California Mandated Trash Cleanup (CMTC) Fund is used to account for the compliance activities required by San Diego Regional Water Quality Control Board Order No. R9-2017-0077. These activities include the control, collection, and disposal of human-generated solid waste (excluding green and hazardous wastes) from the right-of-way prior to entering surface waters. Funding is provided primarily by a CMTC charge on EDCO bills and remitted to the City quarterly. The program demonstrates compliance by adhering to the specic framework described within the Order.

Table of ContentsEnterprise Funds
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Revenues by Fund
FY26 Revenues by Fund
VISTA SEWER O & M $26,799,329 64.98%
BUENA SANITATION O & M $9,077,427 22.01%
WAVE WATERPARK $2,928,273 7.10%
CAL TRASH CLEANUP $2,439,115 5.91%
FY27 Revenues by Fund
VISTA SEWER O & M $27,256,069 64.93%
BUENA SANITATION O & M $9,270,807 22.08%
WAVE WATERPARK $2,997,763 7.14%
CAL TRASH CLEANUP $2,455,589 5.85%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
VISTA SEWER O & M $25,646,008 $26,805,117 $25,906,248 $26,799,329 $27,256,069 BUENA SANITATION O & M $8,579,767 $8,992,819 $9,045,945 $9,077,427 $9,270,807 WAVE WATERPARK $2,690,018 $2,847,526 $2,609,462 $2,928,273 $2,997,763 CAL TRASH CLEANUP $2,423,206 $2,797,089 $2,325,478 $2,439,115 $2,455,589 Total Revenues $39,338,999 $41,442,551 $39,887,133 $41,244,144 $41,980,228

41.2M 42M
Revenues by Fund
Table of ContentsEnterprise Funds
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Expenditures by Fund
FY26 Expenditures by Fund
VISTA SEWER O & M $26,799,329 67.99%
BUENA SANITATION O & M $9,077,426 23.03%
WAVE WATERPARK $2,928,273 7.43%
CAL TRASH CLEANUP $614,126 1.56%
FY27 Expenditures by Fund
VISTA SEWER O & M $27,256,069 67.88%
BUENA SANITATION O & M $9,270,807 23.09%
WAVE WATERPARK $2,997,763 7.47%
CAL TRASH CLEANUP $626,325 1.56%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
VISTA SEWER O & M $28,137,066 $24,609,070 $25,906,248 $26,799,329 $27,256,069 BUENA SANITATION O & M $8,970,856 $7,901,659 $9,045,945 $9,077,426 $9,270,807 WAVE WATERPARK $2,072,943 $2,852,214 $2,609,462 $2,928,273 $2,997,763 CAL TRASH CLEANUP $193,205 $478,154 $1,985,252 $614,126 $626,325 Total Expenditures $39,374,070 $35,841,097 $39,546,907 $39,419,154 $40,150,964

39.4M 40.2M
Expenditures by Fund
Table of ContentsEnterprise Funds
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Vista Sewer Fund
The City Sewer Fund is used to account for the provision of sewer services for parcels located in the City (exclusive of parcels served by the Buena Sanitation District). Funding is provided primarily by annual sewer service charges to approximately 16,000 parcels, levied on the tax roll, and collected through property taxes. The City of Vista is a joint member of the Encina Wastewater Authority, and the annual cost of sewage treatment and plant facility construction represents the fund's most signicant expenditure. Additional costs include administration, engineering, maintenance of the sewer system, and stormwater monitoring.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
CHARGES FOR SERVICES $24,767,000 $25,535,000 $25,535,000 USE OF MONEY $412,309 $592,557 $648,977
OTHER REVENUE $46,216 $40,754 $41,849
OTHER FINANCING SOURCES $680,723 $631,018 $1,030,243
Total Revenues $25,906,248 $26,799,329 $27,256,069
Expenditures
SALARY & BENEFITS $4,642,036 $4,443,228 $4,627,254
PROFESSIONAL SERVICES $8,395,502 $9,051,727 $9,440,506
OPERATING EXPENSES $307,152 $305,434 $305,560
UTILITIES $83,292 $85,479 $86,742
CAPITAL OUTLAY $134,623 $55,680 $418,860
ALLOCATED COSTS $2,545,018 $2,757,444 $2,788,777
TRANSFER TO OTHER FUNDS $9,798,625 $10,100,337 $9,588,370 Total Expenditures $25,906,248 $26,799,329 $27,256,069
Total Revenues Less Expenditures - - -
Ending Fund Balance - - -
Table of ContentsVista Sewer Fund
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Buena Sanitation District Fund
The Buena Sanitation District Fund is used to account for the provision of sewer services for parcels located within the district (exclusive of parcels served by the Vista Sewer Fund). Funding is provided primarily by annual sewer service charges for approximately 5,600 parcels, levied on the tax roll, and collected through property taxes. The district is a joint member of the Encina Wastewater Authority, and the annual cost of sewage treatment and plant facility construction represents the fund's most signicant engineering expenditure. Additional costs include administration, maintenance of the sewer system, and stormwater activities within city limits.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
CHARGES FOR SERVICES $8,837,000 $8,837,000 $8,837,000
USE OF MONEY $142,282 $210,100 $230,104
OTHER FINANCING SOURCES $66,663 $30,327 $203,703
Total Revenues $9,045,945 $9,077,427 $9,270,807
Expenditures
SALARY & BENEFITS $1,948,175 $1,921,360 $1,999,114
PROFESSIONAL SERVICES $2,870,027 $3,211,691 $3,351,087
OPERATING EXPENSES $102,886 $110,760 $110,502
UTILITIES $49,121 $53,536 $59,809
CAPITAL OUTLAY $74,263 $34,127 $207,503
ALLOCATED COSTS $959,320 $920,555 $929,122
TRANSFER TO OTHER FUNDS $3,042,153 $2,825,397 $2,613,670 Total Expenditures $9,045,945 $9,077,426 $9,270,807
Total Revenues Less Expenditures - $1 -
Ending Fund Balance - - -
Table of ContentsBuena Sanitation District Fund
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WAVE Waterpark Fund
The Wave Waterpark fund is used to account for the revenues and expenses associated with the operations and maintenance of the City’s waterpark facility. The revenues are derived primarily from park operations, which include general admission, swimming programs, rental, and concession operations. The waterpark is operated on an enterprise basis and therefore the economic cost of capital items is recovered through depreciation charges.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
CHARGES FOR SERVICES $1,904,198 $1,963,650 $1,990,120
USE OF MONEY - $2,500 $2,500
OTHER REVENUE $3,960 $3,960 $3,960
OTHER FINANCING SOURCES $701,304 $958,163 $1,001,183
Total Revenues $2,609,462 $2,928,273 $2,997,763
Expenditures
SALARY & BENEFITS $1,505,214 $1,533,422 $1,557,897
PROFESSIONAL SERVICES $19,354 $20,830 $20,830
OPERATING EXPENSES $370,099 $418,587 $424,631
UTILITIES $291,577 $424,725 $456,465
ALLOCATED COSTS $423,218 $530,709 $537,940
Total Expenditures $2,609,462 $2,928,273 $2,997,763
Total Revenues Less Expenditures - - -
Ending Fund Balance - - -
Table of ContentsWAVE Waterpark Fund
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California Mandated Trash Cleanup Fund
The California Mandated Trash Cleanup (CMTC) Fund is used to account for the compliance activities required by San Diego Regional Water Quality Control Board Order No. R9-2017-0077. These activities include the control, collection, and disposal of human-generated solid waste (excluding green and hazardous wastes) from the right-of-way prior to entering surface waters. Funding is provided primarily by a CMTC charge on EDCO bills and remitted to the City quarterly. The program demonstrates compliance by adhering to the specic framework described within the Order.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
CHARGES FOR SERVICES $2,266,100 $2,266,100 $2,266,100
USE OF MONEY $59,378 $173,015 $189,489
Total Revenues $2,325,478 $2,439,115 $2,455,589
Expenditures
SALARY & BENEFITS $179,917 $182,201 $189,243
PROFESSIONAL SERVICES $438,369 $269,363 $271,426
OPERATING EXPENSES $4,625 $3,550 $3,400
UTILITIES $1,000 $1,000 $1,000
CAPITAL OUTLAY $1,269,000 - -
ALLOCATED COSTS $86,407 $152,981 $156,225
TRANSFER TO OTHER FUNDS $5,934 $5,031 $5,031
Total Expenditures $1,985,252 $614,126 $626,325
Total Revenues Less Expenditures $340,226 $1,824,989 $1,829,264 Ending Fund Balance - - -
Table of ContentsCMTC Fund
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Internal Service Funds
The City of Vista operates four Internal Service Funds to support citywide operations through centralized services and cost recovery from user departments. These funds include:

Risk Management Fund (601): The Risk Management Fund is used to account for the costs of operating a citywide risk management program covering all major liability areas. Funding is provided through service charges to the various City departments. These charges are based on rates designed to cover the approximate costs of the services and insurance coverage provided. Coverage includes group insurance, disability, workers’ compensation, unemployment, and general liability.

Building & Facilities Maintenance Fund (602): The Building and Facility Maintenance Fund is used to account for costs associated with operating and maintaining City facilities. Funding is provided through charges to departments based on needs and an allocation of square footage.

Fleet Maintenance/Replacement Fund (603): The Fleet Maintenance/Replacement Fund is used to account for the costs of operating centralized maintenance for automotive and motorized equipment used by other City departments.

Additionally, the City jointly (in conjunction with the Vista Unied School District) operates a refueling facility. Funding is provided from charges made to other City departments for the use and maintenance of the vehicles assigned to them.

Information Technology Fund (604): The Information Technology Fund is used to account for the costs of providing computer and information services, operation of the citywide telephone systems, and centralized copier services. User charges are recovered from other City departments that utilize the services provided.

Revenues by Fund
FY26 Revenues by Fund
RISK MANAGEMENT $11,885,454 51.11%
INFORMATION TECHNOLOGY $4,864,871 20.92%
BUILDINGS & FACILITY MAINT $3,390,165 14.58%
FLEET MAINTENANCE & REPL $3,115,925 13.40%
FY27 Revenues by Fund
RISK MANAGEMENT $12,630,350 51.78%
INFORMATION TECHNOLOGY $5,197,529 21.31%
BUILDINGS & FACILITY MAINT $3,362,519 13.78%
FLEET MAINTENANCE & REPL $3,203,602 13.13%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
RISK MANAGEMENT $7,836,997 $8,745,441 $11,619,618 $11,885,454 $12,630,350

23.3M 24.4M
Revenues by Fund
Table of ContentsInternal Service Funds
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

BUILDINGS & FACILITY
MAINT $2,917,078 $3,024,033 $2,838,874 $3,390,165 $3,362,519

FLEET MAINTENANCE &
REPL $2,646,049 $2,642,597 $3,077,295 $3,115,925 $3,203,602

INFORMATION
TECHNOLOGY $3,006,501 $3,345,754 $3,619,578 $4,864,871 $5,197,529 Total Revenues $16,406,625 $17,757,825 $21,155,365 $23,256,415 $24,394,000 Expenditures by Fund
FY26 Expenditures by Fund
RISK MANAGEMENT $12,155,802 50.91%
INFORMATION TECHNOLOGY $5,064,871 21.21%
BUILDINGS & FACILITY MAINT $3,393,501 14.21%
FLEET MAINTENANCE & REPL $3,264,796 13.67%
FY27 Expenditures by Fund
RISK MANAGEMENT $12,912,894 51.68%
INFORMATION TECHNOLOGY $5,397,529 21.60%
FLEET MAINTENANCE & REPL $3,360,147 13.45%
BUILDINGS & FACILITY MAINT $3,316,685 13.27%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
RISK MANAGEMENT $10,216,116 $11,780,855 $11,450,439 $12,155,802 $12,912,894

BUILDINGS & FACILITY
MAINT $2,515,928 $3,094,460 $2,839,737 $3,393,501 $3,316,685

FLEET MAINTENANCE &
REPL $2,512,280 $2,305,767 $3,082,945 $3,264,796 $3,360,147

INFORMATION
TECHNOLOGY $2,920,003 $3,607,123 $3,651,997 $5,064,871 $5,397,529 Total Expenditures $18,164,327 $20,788,205 $21,025,118 $23,878,970 $24,987,255

23.9M 25M
Expenditures by Fund
Table of ContentsInternal Service Funds
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Risk Management Fund
The Risk Management Fund is used to account for the costs of operating a citywide risk management program covering all major liability areas. Funding is provided through service charges to the various City departments. These charges are based on rates designed to cover the approximate costs of the services and insurance coverage provided. Coverage includes group insurance, disability, workers’ compensation, unemployment, and general liability.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
CHARGES FOR SERVICES $11,619,618 $11,885,454 $12,630,350 Total Revenues $11,619,618 $11,885,454 $12,630,350
Expenditures
SALARY & BENEFITS $504,985 $604,652 $627,728
PROFESSIONAL SERVICES $239,419 $263,029 $286,448
OPERATING EXPENSES $10,556,691 $11,078,338 $11,788,847
ALLOCATED COSTS $149,344 $209,783 $209,871
Total Expenditures $11,450,439 $12,155,802 $12,912,894
Total Revenues Less Expenditures $169,179 -$270,348 -$282,544 Ending Fund Balance - - -
Table of ContentsRisk Managment Fund
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Building & Facility Maintenance Fund
The Building & Facility Maintenance Fund is used to account for costs associated with operating and maintaining City facilities. Funding is provided through charges to departments based on needs and an allocation of square footage.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance $101,497 $100,634 $97,298
Revenues
OTHER FINANCING SOURCES $2,838,874 $3,390,165 $3,362,519 Total Revenues $2,838,874 $3,390,165 $3,362,519
Expenditures
SALARY & BENEFITS $903,394 $1,091,056 $1,142,087
PROFESSIONAL SERVICES $548,496 $715,268 $693,942
OPERATING EXPENSES $372,256 $639,760 $590,037
UTILITIES $619,252 $432,331 $371,441
ALLOCATED COSTS $396,339 $515,086 $519,178
Total Expenditures $2,839,737 $3,393,501 $3,316,685
Total Revenues Less Expenditures -$863 -$3,336 $45,834
Ending Fund Balance $100,634 $97,298 $143,132
Table of ContentsBuilding & Facility Maintenance Fund
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Fleet Maintenance/Replacement Fund
The Fleet Maintenance/Replacement Fund is used to account for the costs of operating centralized maintenance for automotive and motorized equipment used by City departments. Additionally, the City jointly (in conjunction with the Vista Unied School District) operates a refueling facility. Funding is provided from charges made to City departments for the use and maintenance of the vehicles assigned to them.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance $1,164,340 $1,158,690 $1,009,819 Revenues
CHARGES FOR SERVICES $11,404 $13,586 $13,586
OTHER FINANCING SOURCES $3,065,891 $3,102,339 $3,190,016 Total Revenues $3,077,295 $3,115,925 $3,203,602
Expenditures
SALARY & BENEFITS $916,768 $966,366 $1,007,670
PROFESSIONAL SERVICES $20,866 $25,719 $25,718
OPERATING EXPENSES $750,505 $905,254 $918,566
UTILITIES $1,834 $2,677 $2,737
CAPITAL OUTLAY $702,616 $509,872 $547,115
ALLOCATED COSTS $314,994 $375,884 $379,317
TRANSFER TO OTHER FUNDS $375,362 $479,024 $479,024
Total Expenditures $3,082,945 $3,264,796 $3,360,147
Total Revenues Less Expenditures -$5,650 -$148,871 -$156,545 Ending Fund Balance $1,158,690 $1,009,819 $853,274
Table of ContentsFleet Maintenance Fund
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Information Technology Fund
The Information Technology Fund is used to account for the costs of providing computer and information services, operation of the citywide telephone systems, and centralized copier services. User charges are recovered from City departments that utilize the services.

Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance $1,063,878 $1,031,459 $831,459
Revenues
OTHER FINANCING SOURCES $3,619,578 $4,864,871 $5,197,529 Total Revenues $3,619,578 $4,864,871 $5,197,529
Expenditures
SALARY & BENEFITS $1,052,642 $1,433,251 $1,491,954
PROFESSIONAL SERVICES $198,000 $176,000 $176,000
OPERATING EXPENSES $1,239,859 $2,008,470 $2,119,513
UTILITIES $153,160 $153,160 $153,160
CAPITAL OUTLAY $231,300 $290,362 $520,000
ALLOCATED COSTS $354,132 $446,584 $444,620
TRANSFER TO OTHER FUNDS $422,904 $557,044 $492,282
Total Expenditures $3,651,997 $5,064,871 $5,397,529
Total Revenues Less Expenditures -$32,419 -$200,000 -$200,000 Ending Fund Balance $1,031,459 $831,459 $631,459
Table of ContentsInformation Technology Fund
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Departments Summary
The Departments Summary section is organized by government function and provides an overview of each area’s core responsibilities, services, budget allocations, and goals.

Department & Fund Relationship
Department General Fund Special
Revenue
Fiduciary
(Successor
Agency)
Enterprise
Funds
Internal
Service
Funds
General Government
City Council X
City Manager X
City Attorney X
City Clerk X
Economic Development X
Finance X X
Human Resources X X
Information Technology X
Public Safety
Fire Department X
Law Enforcement X
Engineering X X X
Public Works X X X X
Recreation & Community Services X X X
Community Development X
Housing & Homeless Services X X X
Code Enforcement X
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General Government
The General Government function encompasses the essential administrative and operational services that support the overall governance and management of the City. This category provides funding for the City’s leadership, including the City Council and City Manager, as well as critical services such as legal counsel, nancial management, human resources, records retention, elections, and information technology. Additionally, it supports economic development initiatives and citywide programs that do not fall under a specic department, such as communications, governmental relations, and contingency reserves for general operations and litigation needs.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
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Expenditures by Fund
FY26 Expenditures by Fund
RISK MANAGEMENT $12,155,802 41.77%
GENERAL FUND $11,804,510 40.56%
INFORMATION TECHNOLOGY $4,507,827 15.49%
VISTA SEWER O & M $406,429 1.40%
BUENA SANITATION O & M $229,292 0.79%
FY27 Expenditures by Fund
RISK MANAGEMENT $12,912,894 42.17%
GENERAL FUND $12,159,053 39.70%
INFORMATION TECHNOLOGY $4,905,247 16.02%
VISTA SEWER O & M $413,298 1.35%
BUENA SANITATION O & M $233,755 0.76%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
GENERAL FUND $13,273,333 $11,093,525 $11,056,736 $14,720,838 $11,804,510 $12,159,053 VISTA SEWER O & M $890,896 $829,116 $929,186 $872,492 $406,429 $413,298 BUENA
SANITATION O & M $675,323 $389,295 $387,391 $424,912 $229,292 $233,755 RISK
MANAGEMENT $10,216,116 $11,780,855 $11,450,439 $11,662,064 $12,155,802 $12,912,894

INFORMATION
TECHNOLOGY $2,889,290 $3,558,199 $3,229,093 $5,431,714 $4,507,827 $4,905,247 Total
Expenditures $27,944,958 $27,650,991 $27,052,845 $33,112,020 $29,103,860 $30,624,247

29.1M 30.6M
Expenditures by Fund
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Expenditures by Unit
FY26 Expenditures by Unit

RISK MANAGEMENT

ADMINISTRATION
$12,155,802 41.77%
INFORMATION TECHNOLOGY $4,507,827 15.49%
FINANCE $2,659,821 9.14%
CITY ATTORNEY $1,875,897 6.45%
NON-DEPARTMENTAL $1,872,403 6.43%
HUMAN RESOURCES $1,413,389 4.86%
CITY MANAGER $1,349,366 4.64%
CITY CLERK $864,780 2.97%
ECONOMIC DEVELOPMENT $831,109 2.86%
CITY COUNCIL $812,745 2.79%
SEWER ADMINISTRATION $406,429 1.40%
BSD ADMINISTRATION $229,292 0.79%

CONTRACT LEGAL

CONTINGENCIES
$125,000 0.43%
FY27 Expenditures by Unit

RISK MANAGEMENT

ADMINISTRATION
$12,912,894 42.17%
INFORMATION TECHNOLOGY $4,905,247 16.02%
FINANCE $2,746,734 8.97%
CITY ATTORNEY $1,936,190 6.32%
NON-DEPARTMENTAL $1,922,231 6.28%
HUMAN RESOURCES $1,457,353 4.76%
CITY MANAGER $1,391,000 4.54%
CITY CLERK $893,774 2.92%
ECONOMIC DEVELOPMENT $850,803 2.78%
CITY COUNCIL $835,968 2.73%
SEWER ADMINISTRATION $413,298 1.35%
BSD ADMINISTRATION $233,755 0.76%

CONTRACT LEGAL

CONTINGENCIES
$125,000 0.41%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
CITY COUNCIL $698,085 $766,071 $796,266 $840,522 $812,745 $835,968 CITY MANAGER $1,479,062 $1,142,705 $1,270,120 $1,216,878 $1,349,366 $1,391,000 HUMAN
RESOURCES $1,207,286 $1,334,374 $1,522,802 $1,575,851 $1,413,389 $1,457,353 CITY CLERK $675,944 $723,945 $855,196 $857,972 $864,780 $893,774 FINANCE $2,436,563 $2,680,276 $2,291,494 $3,010,178 $2,659,821 $2,746,734

INFORMATION
TECHNOLOGY $2,889,290 $3,558,199 $3,229,093 $5,431,714 $4,507,827 $4,905,247 CITY ATTORNEY $1,262,384 $1,382,514 $1,836,108 $1,820,977 $1,875,897 $1,936,190

CONTRACT LEGAL
CONTINGENCIES $69,636 $115,429 $200,000 $200,000 $125,000 $125,000 NON-
DEPARTMENTAL $4,828,776 $2,236,201 $1,585,889 $4,267,299 $1,872,403 $1,922,231 RISK

MANAGEMENT

ADMINISTRATION
$10,216,116 $11,780,855 $11,450,439 $11,662,064 $12,155,802 $12,912,894

29.1M 30.6M
Expenditures by Unit
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

ECONOMIC
DEVELOPMENT $615,598 $712,010 $698,861 $931,161 $831,109 $850,803 SEWER
ADMINISTRATION $890,896 $829,116 $929,186 $872,492 $406,429 $413,298 BSD
ADMINISTRATION $675,323 $389,295 $387,391 $424,912 $229,292 $233,755 Total
Expenditures $27,944,958 $27,650,991 $27,052,845 $33,112,020 $29,103,860 $30,624,247 Expenditures by Expense Type
FY26 Expenditures by Expense Type
OPERATING EXPENSES $14,108,674 48.48%
SALARY & BENEFITS $10,907,460 37.48%
ALLOCATED COSTS $2,405,981 8.27%
PROFESSIONAL SERVICES $1,237,023 4.25%
CAPITAL OUTLAY $290,362 1.00%
UTILITIES $154,360 0.53%
FY27 Expenditures by Expense Type
OPERATING EXPENSES $14,939,502 48.78%
SALARY & BENEFITS $11,337,175 37.02%
ALLOCATED COSTS $2,416,023 7.89%
PROFESSIONAL SERVICES $1,257,187 4.11%
CAPITAL OUTLAY $520,000 1.70%
UTILITIES $154,360 0.50%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $11,911,477 $9,171,915 $9,995,465 $10,477,300 $10,907,460 $11,337,175

PROFESSIONAL
SERVICES $1,043,490 $1,293,793 $1,370,627 $2,032,385 $1,237,023 $1,257,187

OPERATING
EXPENSES $11,585,875 $13,105,369 $12,734,611 $17,319,759 $14,108,674 $14,939,502 UTILITIES $152,486 $146,867 $154,546 $171,046 $154,360 $154,360 DEBT SERVICE $13,925 $54,358 - - - -
CAPITAL OUTLAY $810,107 $1,307,005 $231,300 $363,891 $290,362 $520,000 ALLOCATED COSTS $2,427,598 $2,571,684 $2,566,296 $2,747,639 $2,405,981 $2,416,023 Total
Expenditures $27,944,958 $27,650,991 $27,052,845 $33,112,020 $29,103,860 $30,624,247

29.1M 30.6M
Expenditures by Expense Type
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City Council
The City Council is the governing body of the Vista Municipal Government. The City Council is responsible for adopting ordinances and resolutions, appointing the City Manager and City Attorney, and reviewing and approving all major policy matters, scal concerns, and citywide projects. The City Council also acts as the legislative body for the Community Development Commission (Housing Authority), the Joint Powers Financing Authority (for bonded indebtedness of capital projects), the Buena Sanitation District (to administer a sewage system), and the Successor Agency to the Redevelopment Agency. The City Council is composed of four council members elected by district to serve four-year terms, and a mayor elected at-large who also serves a four-year term.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
$800K
$1,000K
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Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $515,865 63.47%
ALLOCATED COSTS $170,779 21.01%
OPERATING EXPENSES $111,101 13.67%
PROFESSIONAL SERVICES $15,000 1.85%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $541,456 64.77%
ALLOCATED COSTS $171,131 20.47%
OPERATING EXPENSES $115,381 13.80%
PROFESSIONAL SERVICES $8,000 0.96%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $485,963 $503,882 $546,528 $546,882 $515,865 $541,456 PROFESSIONAL SERVICES $2,501 $24,094 $10,000 $25,400 $15,000 $8,000 OPERATING EXPENSES $89,676 $100,414 $100,918 $114,974 $111,101 $115,381 UTILITIES $5,256 -$42 - - - -
ALLOCATED COSTS $114,689 $137,723 $138,820 $153,266 $170,779 $171,131 Total Expenditures $698,085 $766,071 $796,266 $840,522 $812,745 $835,968 Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
CITY COUNCIL Mayor 1 1 1 1 1
Councilmember 4 4 4 4 4
Secretary to the City Council 1 1 1 1 1
Total 6 6 6 6 6
813K 836K
Expenditures by Expense Type
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City Manager
As the administrative leader of City government, the City Manager provides strategic management, leadership, and coordination of all City departments and activities, in alignment with the policies established by the City Council. Working closely with department directors to enhance organizational performance through continuous staff development, policy innovation, and structural evaluation to ensure the delivery of effective, efcient, and scally responsible public services.

In addition to executive oversight, this department encompasses several essential citywide services managed under the Non-Departmental budget unit. These include the Communications Ofce, which facilitates timely and transparent communication with the public, media, and stakeholders; oversight of the City’s Climate Action Plan, advancing the City’s sustainability goals, and management of the Grants Analyst, who assists departments in identifying and securing external funding to support community and infrastructure initiatives.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
$8M
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Expenditures by Budget Unit
FY26 Expenditures by Unit
NON-DEPARTMENTAL $1,872,403 58.12%
CITY MANAGER $1,349,366 41.88%
FY27 Expenditures by Unit
NON-DEPARTMENTAL $1,922,231 58.02%
CITY MANAGER $1,391,000 41.98%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
CITY MANAGER $1,479,062 $1,142,705 $1,270,120 $1,216,878 $1,349,366 $1,391,000 NON-DEPARTMENTAL $4,828,776 $2,236,201 $1,585,889 $4,267,299 $1,872,403 $1,922,231 Total Expenditures $6,307,838 $3,378,906 $2,856,009 $5,484,177 $3,221,769 $3,313,231 Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $2,265,317 70.31%
ALLOCATED COSTS $516,199 16.02%
PROFESSIONAL SERVICES $256,473 7.96%
OPERATING EXPENSES $182,580 5.67%
UTILITIES $1,200 0.04%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $2,352,306 71.00%
ALLOCATED COSTS $520,822 15.72%
PROFESSIONAL SERVICES $256,473 7.74%
OPERATING EXPENSES $182,430 5.51%
UTILITIES $1,200 0.04%

3.22M 3.31M
Expenditures by Budget Unit

3.22M 3.31M
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $5,367,561 $1,785,459 $2,006,815 $2,035,159 $2,265,317 $2,352,306 PROFESSIONAL SERVICES $133,990 $227,930 $233,724 $434,514 $256,473 $256,473 OPERATING EXPENSES $146,365 $751,248 $186,003 $2,419,297 $182,580 $182,430 UTILITIES $3,141 $1,108 $1,386 $1,386 $1,200 $1,200
CAPITAL OUTLAY $322,899 $168,327 - $132,591 - -
ALLOCATED COSTS $333,881 $444,834 $428,081 $461,231 $516,199 $520,822 Total Expenditures $6,307,838 $3,378,906 $2,856,009 $5,484,177 $3,221,769 $3,313,231 Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
CITY MANAGER City Manager 1 1 1 1 1
Assistant City Manager 1 1 1 1 1
Assistant to the City Manager 1 1 1 1 1
Communications Oﬃcer 1 1 1 1 1
Climate Action Plan Program Administrator 1 1 1 1 1
Management Analyst 2 2 2 2 2
Secretary to the City Manager 1 1 1 1 1
Community Improvement Maint Worker II 2 2 2 2 2
Communications Specialist 1 1 2 2 2
Oﬃce Specialist II 1 1 1 1
Oﬃce Aide 1
Total 12 12 13 13 13
Summary of Goals
Enhance Community Engagement and Access to Information: Improve how the City communicates with, and involves, residents by expanding digital outreach, increasing transparency, and making public information more accessible and user-friendly.

Improve Organizational Efciency and Service Delivery: Advance the City’s internal systems and processes through smart technology upgrades, staff development, and streamlined customer service to better serve the community.

Strengthen Economic Vitality and Business Support: Foster a thriving local economy by supporting business retention and attraction, leveraging data tools, and promoting programs that drive investment and community development.

Expenditures by Expense Type
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City Attorney
The City Attorney is appointed by the City Council and serves as general counsel and legal advisor to the city government and each of its agencies. The City Attorney's ofce provides legal advice and counsel to the City Council and other city ofcials with respect to the rights, duties, and obligations of city government. Issues include exercise of police powers, land use, environmental regulations, elections, public works, contracts, revenues and taxation, personnel and labor, economic development, and a wide range of other subjects. The City Attorney advises the city regarding new or changing state and federal legislation and their impacts on city regulations and operations. The City Attorney enforces the municipal code in civil actions and serves as the City Prosecutor for the criminal prosecution of municipal code and penal code violations, where warranted. The City Attorney represents the city in civil cases for restitution of damage to public property, and the city and its agencies in litigation or other judicial proceedings, and administers or directs the provision of legal services provided to the city or its agencies under contract. The City Attorney supports the Finance Department in the city's cost- recovery program and the collection of delinquent debts. The City Attorney drafts or reviews and approves the form of ordinances, resolutions, contracts, and other documents, evidencing ofcial actions of the City of Vista. The City Attorney represents and assists the Successor Agency and Housing Authority to best achieve their scal and development objectives.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
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Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,616,326 80.78%
ALLOCATED COSTS $174,186 8.71%
OPERATING EXPENSES $106,405 5.32%
PROFESSIONAL SERVICES $103,980 5.20%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,675,114 81.27%
ALLOCATED COSTS $175,191 8.50%
OPERATING EXPENSES $106,905 5.19%
PROFESSIONAL SERVICES $103,980 5.04%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $1,065,734 $1,169,271 $1,617,945 $1,587,669 $1,616,326 $1,675,114 PROFESSIONAL SERVICES $70,900 $121,951 $178,980 $203,980 $103,980 $103,980 OPERATING EXPENSES $61,601 $64,874 $96,025 $71,025 $106,405 $106,905 UTILITIES $670 - - - - -
ALLOCATED COSTS $133,115 $141,847 $143,158 $158,303 $174,186 $175,191 Total Expenditures $1,332,020 $1,497,943 $2,036,108 $2,020,977 $2,000,897 $2,061,190 2M 2.06M
Expenditures by Expense Type
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Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
CITY ATTORNEY City Attorney 1 1 1 1 1
Assistant City Attorney 3 3 3 3 3
Paralegal 1 1 1
Legal Secretary 1 1
Staﬀ Assistant 1 1 1 1 1
Senior Oﬃce Specialist 1 1 1 1 1
Total 7 7 7 7 7
Summary of Goals
Proactive Legal Risk Mitigation and Prevention: Shift from a primarily reactive legal environment to a proactive one in managing legal risk.

Foster a Culture of Ethical Governance and Public Trust: Uphold the highest ethical standards to build trust and integrity within City government and the public.

Develop a High-Performing and Sustainable Legal Team: Build and maintain an exceptionally well-staffed City Attorney’s Ofce that provides mentoring, training and succession planning.

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City Clerk
The City Clerk is governed by provisions of state, election, and municipal codes, and serves to preserve and protect the legislative history of the City. As a service department, City Clerk staff assist the public, elected ofcials, and the city organization by accurately processing agenda reports and preparing agendas; recording and preparing minutes for the governing agencies; managing follow-up documentation in accordance with governing agency actions; archiving municipal records for ready retrieval in the City’s Laserche repository; and administering the citywide records management, inactive records storage, and record retention and destruction programs.

The department coordinates the City Council meetings, including advisory commission, board and committee memberships, and legal postings. Processes and tracks public record requests, maintains policies, and performs in-house codication of the Municipal Code. The City Clerk is the municipal election ofcial and oversees city elections, including timely ling of Candidate Disclosure Statements and Statements of Economic Interests as required by law. The City Clerk is the lead for the City’s scholarship program as well as the City’s Leadership Academy Program. The City Clerk's ofce strives to provide an efcient, supportive, and professionally managed operation for other municipal departments, governmental agencies, and the general public.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
$800K
$1,000K
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Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $680,941 78.74%
ALLOCATED COSTS $111,339 12.87%
OPERATING EXPENSES $60,180 6.96%
PROFESSIONAL SERVICES $12,320 1.42%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $709,602 79.39%
ALLOCATED COSTS $111,672 12.49%
OPERATING EXPENSES $60,180 6.73%
PROFESSIONAL SERVICES $12,320 1.38%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $530,651 $630,617 $651,609 $641,242 $680,941 $709,602 PROFESSIONAL SERVICES $4,941 $12,888 $12,320 $16,160 $12,320 $12,320 OPERATING EXPENSES $63,915 -$8,039 $102,105 $101,985 $60,180 $60,180 UTILITIES $481 - - - - -
ALLOCATED COSTS $75,955 $88,480 $89,162 $98,585 $111,339 $111,672 Total Expenditures $675,944 $723,945 $855,196 $857,972 $864,780 $893,774 865K 894K
Expenditures by Expense Type
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Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
CITY CLERK City Clerk 1 1 1 1 1
Assistant City Clerk 1 1 1 1 1
Program Assistant 1 1 1 1 1
Oﬃce Specialist II 1 1 1 1 1
Total 4 4 4 4 4
Summary of Goals
Streamline the public records request process to improve response times and accessibility.

Update the City’s Records Retention Schedule to ensure compliance with current legal and operational standards.

Continue to provide public engagement opportunities to encourage public participation and enhance understanding of City functions.

Increase training opportunities for City staff and commissioners to support professional development and informed decision-making.

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Human Resources
The Human Resources department is responsible for the day-to-day administration of the City’s personnel programs. Key responsibilities include employee recruitment and selection, administration of the classication and compensation plan, maintenance of personnel records, and implementation of policies and procedures. Human Resources also manages labor relations, including negotiations and grievance resolution, and oversees benets administration including active negotiation for competitive pricing for group insurance benets and other coverages. Additional responsibilities include managing the centralized City switchboard, employee training programs, citywide employee wellness programs, afrmative action efforts, and payroll-related functions such as maintaining payroll master les, processing changes, and generating related reports.

The Risk Management division administers workers’ compensation, disability benets, and compliance with federal and state leave laws. It also oversees the City’s liability and property insurance programs, including claims management and insurance procurement. This division also ensures compliance with ADA public accessibility requirements.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenditures Over Budget Expenses Budgeted FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$15M
$18M
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Expenditures by Fund
FY26 Expenditures by Fund
RISK MANAGEMENT $12,155,802 89.58%
GENERAL FUND $1,413,389 10.42%
FY27 Expenditures by Fund
RISK MANAGEMENT $12,912,894 89.86%
GENERAL FUND $1,457,353 10.14%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
GENERAL FUND $1,207,286 $1,334,374 $1,522,802 $1,575,851 $1,413,389 $1,457,353 RISK
MANAGEMENT $10,216,116 $11,780,855 $11,450,439 $11,662,064 $12,155,802 $12,912,894 Total
Expenditures $11,423,401 $13,115,229 $12,973,241 $13,237,915 $13,569,191 $14,370,247 Expenditures by Expense Type
FY26 Expenditures by Expense Type
OPERATING EXPENSES $11,168,583 82.31%
SALARY & BENEFITS $1,649,809 12.16%
PROFESSIONAL SERVICES $385,029 2.84%
ALLOCATED COSTS $365,770 2.70%
FY27 Expenditures by Expense Type
OPERATING EXPENSES $11,878,352 82.66%
SALARY & BENEFITS $1,716,596 11.95%
PROFESSIONAL SERVICES $408,448 2.84%
ALLOCATED COSTS $366,851 2.55%

13.6M 14.4M
Expenditures by Fund

13.6M 14.4M
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $1,299,382 $1,497,719 $1,628,469 $1,655,281 $1,649,809 $1,716,596

PROFESSIONAL
SERVICES $434,924 $334,320 $361,419 $373,919 $385,029 $408,448

OPERATING
EXPENSES $9,456,992 $10,936,849 $10,636,475 $10,840,184 $11,168,583 $11,878,352 UTILITIES $1,526 - - - - -
DEBT SERVICE $211 $129 - - - -
CAPITAL OUTLAY $3,971 $3,971 - - - -
ALLOCATED COSTS $226,395 $342,241 $346,878 $368,531 $365,770 $366,851 Total
Expenditures $11,423,401 $13,115,229 $12,973,241 $13,237,915 $13,569,191 $14,370,247 Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
HUMAN Human Resources Director 1 1 1 1 1
RESOURCES Human Resources Manager 1 1 1 1
Principal Human Resources Analyst 1
Risk & Safety Program Manager 1 1 1 1 1
Human Resources Analyst 1 1 1 1 1
Human Resources Coordinator 1 1 1 1
Human Resources Technician II 2 2 2 3 3
Senior Oﬃce Specialist 2 2 2 1 1
Oﬃce Specialist II 1 1 1 1 1
Total 9 10 10 10 10
Summary of Goals
Enhance Training and Development: Develop a citywide training plan to provide continuous learning opportunities that align with position requirements and organizational goals.

Promote Employee Engagement and Retention Efforts: Utilize existing NEOGOV platform to present employees with opportunities to provide feedback by way of engagement surveys.

Improve Performance Management: Shift from a paper/manual process to an electronic/automated process to consistently provide annual reviews for continuous feedback to employees.

Review and Update all Class Specications: Identify outdated language or responsibilities that no longer apply.

Analyze existing duties, qualications, knowledge/skills/abilities, and physical requirements.

Transition to a Fully Electronic Filing System: Modernize the Human Resources ling system to enhance efciencies, improve compliance and reduce risk.

Review and Update ADA Transition Plan: Conduct accessibility surveys of facilities, parks, and public rights-of-way.

Procure software to implement, manage and document the City’s progress with the ADA Self-Evaluation and Transition Plan.

Expenditures by Expense Type
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Finance
The Finance Department is responsible for managing the City of Vista’s nancial activities, ensuring scal integrity, transparency, and compliance with all applicable regulations. The department oversees key functions such as payroll processing, accounts payable and receivable, collections, cashiering, business licensing, sewer billing, xed-charge special assessments, and procurement oversight.

Additionally, the Finance Department manages treasury operations, cash ow, debt accounting, grants, and xed assets through meticulous general ledger entries, account analysis, and reconciliations. The department also oversees the development and administration of the City's Operating and Capital Improvement Program (CIP) Budgets, coordinates external nancial and compliance audits, and ensures adherence to Generally Accepted Accounting Principles (GAAP) and government nancial reporting standards.

Finance provides critical nancial planning, reporting, and monitoring services to the City Council, City Manager, City departments, employees, vendors, bondholders, and the public. The department also administers the annual sewer service revenue collection process for both Vista Sewer and the Buena Sanitation District, primarily through the property tax roll, with payments due in December and April each scal year.

Through efcient nancial management and strategic oversight, the Finance Department supports the City’s long-term scal sustainability and operational effectiveness.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
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Expenditures by Fund
FY26 Expenditures by Fund
GENERAL FUND $2,659,821 80.71%
VISTA SEWER O & M $406,429 12.33%
BUENA SANITATION O & M $229,292 6.96%
FY27 Expenditures by Fund
GENERAL FUND $2,746,734 80.93%
VISTA SEWER O & M $413,298 12.18%
BUENA SANITATION O & M $233,755 6.89%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
GENERAL FUND $2,436,563 $2,680,276 $2,291,494 $3,010,178 $2,659,821 $2,746,734 VISTA SEWER O & M $890,896 $829,116 $929,186 $872,492 $406,429 $413,298 BUENA SANITATION O & M $675,323 $389,295 $387,391 $424,912 $229,292 $233,755 Total Expenditures $4,002,782 $3,898,687 $3,608,071 $4,307,582 $3,295,542 $3,393,787 Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $2,296,965 69.70%
ALLOCATED COSTS $572,006 17.36%
OPERATING EXPENSES $275,190 8.35%
PROFESSIONAL SERVICES $151,381 4.59%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $2,386,359 70.32%
ALLOCATED COSTS $575,385 16.95%
OPERATING EXPENSES $276,917 8.16%
PROFESSIONAL SERVICES $155,126 4.57%

3.3M 3.39M
Expenditures by Fund

3.3M 3.39M
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $2,053,662 $1,889,972 $2,054,240 $2,268,894 $2,296,965 $2,386,359 PROFESSIONAL SERVICES $177,838 $316,408 $325,984 $702,652 $151,381 $155,126 OPERATING EXPENSES $512,643 $636,883 $199,837 $231,428 $275,190 $276,917 UTILITIES $1,444 - - - - -
DEBT SERVICE $6,830 -$2,608 - - - -
CAPITAL OUTLAY $18,732 $32,113 - - - -
ALLOCATED COSTS $1,231,633 $1,025,919 $1,028,010 $1,104,608 $572,006 $575,385 Total Expenditures $4,002,782 $3,898,687 $3,608,071 $4,307,582 $3,295,542 $3,393,787 Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
FINANCE Finance Director/Treasurer 1 1 1 1 1
Assistant Finance Director 1 1 1
Finance Manager 1 1 1 1 1
Budget Manager 1 1
Senior Management Analyst 1 2 2 2 2
Senior Accountant 1 1 1 1 1
Management Analyst 1 1 1
Accountant 1 1 1 1 1
Accounting Technician 1 1 1 1 1
Accounting Technician 2 2 2 2 2
Senior Account Clerk 1 1
Account Clerk 3 3 3 3 3
Total 13 14 14 14 14
Summary of Goals
Refunding of the 2015 Lease Revenue Refunding Bonds: Pursue refunding to generate long-term savings of over $9 million across the remaining 12 years of the debt service schedule, maximizing the effectiveness of Proposition L resources.

Implement the ClearGov Budget Book platform: Increase transparency and stakeholder engagement by providing an intuitive, visually rich platform for presenting the City’s budget.

Produce the Popular Annual Financial Report (PAFR): Deliver a concise, user-friendly summary of the Annual Comprehensive Financial Report (ACFR) through accessible language, graphics, and tables to improve public understanding of the City’s nances.

Complete the procurement of a general banking services partner: Secure a qualied partner to provide efcient, cost-effective, and modern banking solutions that support the City’s nancial operations and customer service goals.

Expenditures by Expense Type
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Information Technology
The Information Technology (IT) Department provides IT support and services to City staff. The mission of the IT Department is to deliver secure, reliable, and integrated technology solutions to City employees and the public by providing excellent customer service, innovative systems, and standardized best practices while maintaining effective communications and collaboration with City departments. The department provides help desk and maintenance services for servers, desktop computers, laptops, networking equipment, wireless technologies, VoIP phone systems, enterprise applications, copy machines, and geographic information systems (GIS). The IT department is also committed to information security and providing effective services while adhering to industry standards and best practices related to data privacy and cybersecurity.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
$6M
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Expenditures by Expense Type
FY26 Expenditures by Expense Type
OPERATING EXPENSES $2,008,470 44.56%
SALARY & BENEFITS $1,433,251 31.79%
ALLOCATED COSTS $446,584 9.91%
CAPITAL OUTLAY $290,362 6.44%
PROFESSIONAL SERVICES $176,000 3.90%
UTILITIES $153,160 3.40%
FY27 Expenditures by Expense Type
OPERATING EXPENSES $2,119,513 43.21%
SALARY & BENEFITS $1,491,954 30.42%
CAPITAL OUTLAY $520,000 10.60%
ALLOCATED COSTS $444,620 9.06%
PROFESSIONAL SERVICES $176,000 3.59%
UTILITIES $153,160 3.12%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $741,570 $1,302,046 $1,052,642 $1,304,019 $1,433,251 $1,491,954 PROFESSIONAL SERVICES $194,514 $221,469 $198,000 $220,560 $176,000 $176,000 OPERATING EXPENSES $1,066,218 $376,281 $1,239,859 $3,145,169 $2,008,470 $2,119,513 UTILITIES $139,486 $145,801 $153,160 $169,660 $153,160 $153,160 DEBT SERVICE $6,884 $56,837 - - - -
CAPITAL OUTLAY $464,505 $1,102,594 $231,300 $231,300 $290,362 $520,000 ALLOCATED COSTS $276,113 $353,171 $354,132 $361,006 $446,584 $444,620 Total Expenditures $2,889,290 $3,558,199 $3,229,093 $5,431,714 $4,507,827 $4,905,247

4.51M 4.91M
Expenditures by Expense Type
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Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
INFORMATION Information Technology Director 1 1 1 1
TECHNOLOGY Information Technology Manager 1 1 1 1 1
Senior Information Technology Analyst 1 1 1 1 1
GIS Analyst 1 1 1 1 1
Information Technology Analyst 2 2 2 2 2
Information Technology Technician 2 2 2 2 2
Total 7 8 8 8 8
Summary of Goals
Modernize Communication Infrastructure: Transition from the existing on-premises VOIP phone system to a vendor-hosted cloud-based solution to enhance reliability, scalability, and disaster recovery capabilities.

Refresh the IT Strategic Plan: Update the City’s IT Strategic Plan to reect evolving organizational priorities, ensure alignment with departmental needs, and incorporate emerging technology trends.

Launch an Online Permit Application System: Develop and implement a public-facing digital platform for permit applications to streamline processing, improve customer service, and increase transparency for residents and businesses.

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Economic Development
The Economic Development budget unit is responsible for promoting business opportunities within the City of Vista.

Department staff create and implement support services and programs designed to strengthen the City's nancial base, and act as liaison to the business community in resolving issues that may arise from City programs, policies, and practices.

Economic Development focuses on four core areas: retention, attraction, talent attraction/development, and business assistance/creation/expansion.

Economic Development works closely with the City Manager and other City departments in an effort to present a unied, streamlined approach to managing development and business issues. The department coordinates many of its programs in conjunction with various organizations, including the Central Vista Business Improvement District (CVBID), the Vista Chamber of Commerce (Chamber), the San Diego Regional Economic Development Corporation (Regional EDC), the San Diego North Economic Development Council (SDNEDC), Innovate78, the State of California, and several other outside agencies. On an ongoing basis, the department implements the Vista CARES (Communicate, Assist, Retain, Expand and Support) program, including business and property owner outreach and Vista CARES Business Walks.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
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FY26 Expenditures by Expense Type
SALARY & BENEFITS $448,986 54.02%
OPERATING EXPENSES $196,165 23.60%
PROFESSIONAL SERVICES $136,840 16.46%
ALLOCATED COSTS $49,118 5.91%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $463,788 54.51%
OPERATING EXPENSES $199,824 23.49%
PROFESSIONAL SERVICES $136,840 16.08%
ALLOCATED COSTS $50,351 5.92%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $366,953 $392,949 $437,217 $438,154 $448,986 $463,788 PROFESSIONAL SERVICES $23,882 $34,734 $50,200 $55,200 $136,840 $136,840 OPERATING EXPENSES $188,464 $246,858 $173,389 $395,698 $196,165 $199,824 UTILITIES $481 - - - - -
ALLOCATED COSTS $35,817 $37,469 $38,055 $42,109 $49,118 $50,351 Total Expenditures $615,598 $712,010 $698,861 $931,161 $831,109 $850,803 Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
ECONOMIC Economic Development Director 1 1 1 1 1
DEVELOPMENT Economic Development Specialist 1 1 1 1 1
Total 2 2 2 2 2
Summary of Goals
Attract new businesses to Vista that diversies the tax base, provide job opportunities for our residents, and invest in our community.

Retain existing businesses and help them expand to create additional job opportunities and increase city tax revenues.

Launch the Vista Business HUUB to connect our small business community and provide training, education, and technical support to local entrepreneurs.
831K 851K
Expenditures by Expense Type
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Public Safety
The Public Safety category includes law enforcement, re suppression, emergency medical services, and disaster preparedness. Public Safety services represent the largest expenditure category, by percentage and in total dollars, of the City's General Fund. Law Enforcement services include all of the police programs for the city, such as police patrol, vice/narcotics, and juvenile diversion programs. The City contracts with the San Diego County Sheriff’s Department for these services. Fire Department services include re emergency operations, emergency medical services, re prevention, and emergency/disaster preparedness. These services are provided by City employees specially hired and trained for these operations.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
$80M
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Expenditures by Expense Type
FY26 Expenditures by Expense Type
PROFESSIONAL SERVICES $32,883,490 47.31%
SALARY & BENEFITS $28,810,285 41.45%
ALLOCATED COSTS $4,005,159 5.76%
OPERATING EXPENSES $3,096,799 4.46%
CAPITAL OUTLAY $386,000 0.56%
UTILITIES $326,733 0.47%
FY27 Expenditures by Expense Type
PROFESSIONAL SERVICES $34,039,938 46.91%
SALARY & BENEFITS $29,868,448 41.16%
ALLOCATED COSTS $4,091,043 5.64%
OPERATING EXPENSES $3,260,915 4.49%
CAPITAL OUTLAY $960,000 1.32%
UTILITIES $343,713 0.47%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $21,159,585 $23,703,944 $27,417,466 $27,533,838 $28,810,285 $29,868,448

PROFESSIONAL
SERVICES $28,547,980 $29,776,306 $30,685,967 $31,570,292 $32,883,490 $34,039,938

OPERATING
EXPENSES $1,839,818 $2,989,286 $2,541,090 $3,649,415 $3,096,799 $3,260,915 UTILITIES $280,144 $296,622 $333,564 $347,411 $326,733 $343,713 CAPITAL OUTLAY $1,815,680 $3,657,782 $720,598 $9,124,423 $386,000 $960,000 ALLOCATED COSTS $2,441,870 $2,853,451 $2,894,350 $3,101,117 $4,005,159 $4,091,043 Total
Expenditures $56,085,078 $63,277,391 $64,593,035 $75,326,496 $69,508,466 $72,564,057

69.5M 72.6M
Expenditures by Expense Type
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Fire
The Vista Fire Department serves the residents of the City of Vista and the Vista Fire Protection District. The Fire Department is a full-service department, providing services ranging from re prevention and suppression, to emergency medical services, to technical rescue and hazardous materials mitigation. Operating from six strategically located re stations, Vista Fire provides the highest quality of service to both residents and visitors.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
$50M
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Expenditures by Unit
FY26 Expenditures by Unit
FIRE SUPPRESSION $18,910,880 49.02%

EMERGENCY MEDICAL

SERVICES
$11,966,566 31.02%
FIRE MAINTENANCE $2,698,249 6.99%
FIRE ADMINISTRATION $2,145,314 5.56%
FIRE PREVENTION $1,517,146 3.93%
FIRE TRAINING $1,125,694 2.92%
DISASTER PREPAREDNESS $217,362 0.56%
FY27 Expenditures by Unit
FIRE SUPPRESSION $19,596,780 48.31%

EMERGENCY MEDICAL

SERVICES
$13,119,058 32.34%
FIRE MAINTENANCE $2,789,762 6.88%
FIRE ADMINISTRATION $2,447,320 6.03%
FIRE PREVENTION $1,567,081 3.86%
FIRE TRAINING $820,494 2.02%
DISASTER PREPAREDNESS $225,758 0.56%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
FIRE
ADMINISTRATION $1,497,752 $1,574,947 $1,849,838 $2,071,607 $2,145,314 $2,447,320 FIRE TRAINING $367,945 $526,538 $473,168 $704,967 $1,125,694 $820,494 FIRE
MAINTENANCE $2,032,712 $2,137,033 $2,257,321 $3,016,833 $2,698,249 $2,789,762 FIRE SUPPRESSION $16,653,581 $19,105,419 $17,870,813 $24,287,901 $18,910,880 $19,596,780 FIRE PREVENTION $909,438 $957,325 $1,307,932 $1,517,435 $1,517,146 $1,567,081

EMERGENCY
MEDICAL SERVICES $6,958,515 $10,397,527 $11,471,627 $13,111,659 $11,966,566 $13,119,058

DISASTER
PREPAREDNESS $290,130 $379,219 $172,494 $330,723 $217,362 $225,758 Total
Expenditures $28,710,074 $35,078,008 $35,403,193 $45,041,124 $38,581,211 $40,566,253

38.6M 40.6M
Expenditures by Unit
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Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $28,676,448 74.33%
ALLOCATED COSTS $3,932,743 10.19%
OPERATING EXPENSES $2,859,193 7.41%
PROFESSIONAL SERVICES $2,401,891 6.23%
CAPITAL OUTLAY $386,000 1.00%
UTILITIES $324,936 0.84%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $29,728,710 73.28%
ALLOCATED COSTS $4,017,386 9.90%
OPERATING EXPENSES $3,021,226 7.45%
PROFESSIONAL SERVICES $2,496,118 6.15%
CAPITAL OUTLAY $960,000 2.37%
UTILITIES $342,813 0.85%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $21,055,381 $23,622,582 $27,298,487 $27,414,484 $28,676,448 $29,728,710

PROFESSIONAL
SERVICES $1,527,064 $1,960,048 $1,915,397 $2,299,986 $2,401,891 $2,496,118

OPERATING
EXPENSES $1,647,357 $2,749,727 $2,307,336 $2,825,460 $2,859,193 $3,021,226 UTILITIES $276,440 $292,573 $329,315 $343,162 $324,936 $342,813 CAPITAL OUTLAY $1,815,680 $3,657,782 $720,598 $9,124,423 $386,000 $960,000 ALLOCATED COSTS $2,388,151 $2,795,296 $2,832,060 $3,033,609 $3,932,743 $4,017,386 Total
Expenditures $28,710,074 $35,078,008 $35,403,193 $45,041,124 $38,581,211 $40,566,253

38.6M 40.6M
Expenditures by Expense Type
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Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
FIRE Fire Chief 1 1 1 1 1
DEPARTMENT Deputy Fire Chief 2 2 2 2 2
Fire Division Chief 1 1 1 1
Fire Battalion Chief (40-hour) 1 1 1 1 1
Fire Battalion Chief (56-hour) 3 3 3 3 3
Fire Marshal 1 1 1 1
Emergency Services Oﬃcer 1 1 1 1 1
Management Analyst 2 2 2 2 2
Fire Captain 18 19 19 19 19
Fire Engineer 18 18 18 18 18
Fireﬁghter/Paramedic 42 42 42 42 42
Assistant Fire Marshal 1 1 1 1 1
Fire Inspector 4 4 4 4 4
Emergency Medical Technicians I/II (EMT) 18 18 18 18
Staﬀ Assistant 1 1 1 1
Senior Oﬃce Specialist 2 2 2 2 2
Total 95 117 117 117 117
Summary of Goals
Increase Recruitment and Retention in All Fire Department Ranks: Increase active personnel across all Fire Department ranks by 10% and improve retention rates by 15% through enhanced outreach, incentives, and training programs by June 2026. No new FTEs are proposed; progress will be achieved by lling existing vacancies and promoting internal career development through initiatives such as the EMT and Cadet programs.

Increase Community Engagement and Education on Fire Safety: Conduct at least 12 community re safety events annually (one per month) and reach a minimum of 2,000 residents through educational campaigns and school programs by December 2025.

Establish Comprehensive Fire Risk Reduction Program: Complete 100% of annual hazardous materials inspections, develop and deploy a dedicated vegetation management crew for fuel mitigation operations in the City of Vista and Vista Fire Protection District, and achieve State Board of Forestry "Fire Risk Reduction Community" certication by December 2027.

Maintain CFAI Accreditation for Fire and Emergency Services Agencies: Complete all self-assessment documentation and required reporting to maintain CFAI accreditation, with a successful site visit and renewal conrmation by Q2 2026.

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Fire Administration
Fire Administration provides leadership for the personnel and programs of the Fire Department. The management team is also responsible for budgeting, planning, directing, managing personnel issues, and team building for the Fire Department. Fire Administration sets and reviews department policy and provides administrative support to all Fire divisions. The division also oversees and administers the contract with the Vista Fire Protection District that provides re and emergency medical services to residents of the Fire District. Fire Administration also provides support to the District Board, advising them on policy and procedures.

FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,735,941 80.92%
ALLOCATED COSTS $254,783 11.88%
PROFESSIONAL SERVICES $110,008 5.13%
OPERATING EXPENSES $41,684 1.94%
UTILITIES $2,898 0.14%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,801,814 73.62%
ALLOCATED COSTS $258,687 10.57%
CAPITAL OUTLAY $250,000 10.22%
PROFESSIONAL SERVICES $108,729 4.44%
OPERATING EXPENSES $25,192 1.03%
UTILITIES $2,898 0.12%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $1,304,815 $1,294,678 $1,453,218 $1,629,298 $1,735,941 $1,801,814 PROFESSIONAL SERVICES $34,998 $117,324 $150,262 $168,762 $110,008 $108,729 OPERATING EXPENSES $20,358 $11,746 $12,006 $14,582 $41,684 $25,192 UTILITIES $2,410 $1,542 $2,898 $2,898 $2,898 $2,898
CAPITAL OUTLAY - - $80,250 $90,162 - $250,000
ALLOCATED COSTS $135,171 $149,656 $151,204 $165,905 $254,783 $258,687 Total Expenditures $1,497,752 $1,574,947 $1,849,838 $2,071,607 $2,145,314 $2,447,320

2.15M 2.45M
Expenditures by Expense Type
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Fire Training
The Training Division of the Fire Department coordinates all aspects of department training. This ranges from the coordination and delivery of new-hire academies, to developing innovative ways to train on ever-changing technical and manipulative subjects. A key aspect of the Training Division is keeping the department current with the local, state, and federally mandated training requirements. To meet these mandated training requirements and keep skills honed, companies are expected to train a minimum of two hours each shift. The Training Division also helps maintain and improve skill and knowledge levels, and prepare employees for promotional advancement. Staff training opportunities are provided using a variety of methods, including command and control simulation exercises and re training facility (manipulative training) at both the San Marcos and Carlsbad facilities.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
CAPITAL OUTLAY $320,000 28.43%
SALARY & BENEFITS $313,610 27.86%
PROFESSIONAL SERVICES $269,938 23.98%
OPERATING EXPENSES $196,930 17.49%
ALLOCATED COSTS $24,250 2.15%
UTILITIES $966 0.09%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $326,609 39.81%
PROFESSIONAL SERVICES $270,898 33.02%
OPERATING EXPENSES $196,930 24.00%
ALLOCATED COSTS $25,091 3.06%
UTILITIES $966 0.12%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $233,033 $251,160 $278,286 $293,045 $313,610 $326,609 PROFESSIONAL SERVICES $40,386 $157,295 $106,952 $248,952 $269,938 $270,898 OPERATING EXPENSES $69,432 $94,085 $74,630 $148,180 $196,930 $196,930 UTILITIES $967 $486 $966 $966 $966 $966
CAPITAL OUTLAY - $11,346 - - $320,000 -
ALLOCATED COSTS $24,127 $12,167 $12,334 $13,824 $24,250 $25,091 Total Expenditures $367,945 $526,538 $473,168 $704,967 $1,125,694 $820,494

1.13M 820K
Expenditures by Expense Type
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Fire Maintenance
The Fire Maintenance Division is responsible for maintaining re stations, grounds, and all apparatus and equipment.

Included in this budget unit are funds for routine preventative maintenance, general repairs, and replacement of various small items, including emergency equipment. The budget unit also includes the expense of utilities and fuel for Fire Department vehicles. Most repairs and preventative maintenance to buildings and equipment is completed through maintenance contracts with local vendors and city facilities maintenance staff. Vehicle maintenance is performed by the city's Fleet Maintenance Division and charged to this budget unit. Annual inspections of all re stations and apparatus are conducted to develop long-term program goals for maintenance and to ensure compliance with Cal/OSHA.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
ALLOCATED COSTS $1,714,370 63.54%
OPERATING EXPENSES $590,407 21.88%
UTILITIES $260,922 9.67%
PROFESSIONAL SERVICES $132,550 4.91%
FY27 Expenditures by Expense Type
ALLOCATED COSTS $1,741,069 62.41%
OPERATING EXPENSES $626,105 22.44%
UTILITIES $275,038 9.86%
PROFESSIONAL SERVICES $132,550 4.75%
CAPITAL OUTLAY $15,000 0.54%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
PROFESSIONAL SERVICES $74,188 $89,119 $96,255 $87,255 $132,550 $132,550 OPERATING EXPENSES $485,840 $494,573 $566,383 $606,606 $590,407 $626,105 UTILITIES $222,076 $235,938 $270,473 $270,473 $260,922 $275,038 CAPITAL OUTLAY $15,371 $10,000 - $700,000 - $15,000
ALLOCATED COSTS $1,235,238 $1,307,403 $1,324,210 $1,352,499 $1,714,370 $1,741,069 Total Expenditures $2,032,712 $2,137,033 $2,257,321 $3,016,833 $2,698,249 $2,789,762

2.7M 2.79M
Expenditures by Expense Type
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Fire Suppression
The Fire Suppression Division provides emergency response for the protection of life and property from the effects of re, hazardous materials, and natural disasters. Service is provided to the City of Vista and to the unincorporated areas of the Vista Fire Protection District through an agreement for re protection services.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $17,088,853 90.37%
ALLOCATED COSTS $911,130 4.82%
PROFESSIONAL SERVICES $544,206 2.88%
OPERATING EXPENSES $346,043 1.83%
UTILITIES $20,648 0.11%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $17,702,759 90.34%
ALLOCATED COSTS $935,904 4.78%
PROFESSIONAL SERVICES $575,077 2.93%
OPERATING EXPENSES $361,279 1.84%
UTILITIES $21,761 0.11%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $13,789,587 $14,741,724 $16,450,023 $16,413,994 $17,088,853 $17,702,759

PROFESSIONAL
SERVICES $478,747 $504,949 $534,219 $543,487 $544,206 $575,077

OPERATING
EXPENSES $263,036 $312,558 $197,021 $401,542 $346,043 $361,279 UTILITIES $19,866 $19,107 $19,598 $19,598 $20,648 $21,761 CAPITAL OUTLAY $1,488,418 $2,865,002 - $6,154,417 - -
ALLOCATED COSTS $613,927 $662,080 $669,952 $754,863 $911,130 $935,904 Total
Expenditures $16,653,581 $19,105,419 $17,870,813 $24,287,901 $18,910,880 $19,596,780

18.9M 19.6M
Expenditures by Expense Type
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Fire Prevention
The Fire Prevention Division exists to promote, foster, and develop ways and means to protect the public from the harmful effects of re, hazardous materials, and other hazards to health or life safety. The division strives to increase and protect the safety, economic viability, and quality of life in the community through proactive engineering, inspection, code enforcement, hazard abatement, re investigation, and public education programs. Annually, Fire Prevention staff and engine company staff conduct mandated school inspections and high priority occupancy inspections. Additionally, all building plans are reviewed to ensure compliance with re codes and regulations throughout the year.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,176,488 77.55%
PROFESSIONAL SERVICES $165,100 10.88%
ALLOCATED COSTS $145,385 9.58%
OPERATING EXPENSES $24,347 1.60%
UTILITIES $5,826 0.38%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,225,432 78.20%
PROFESSIONAL SERVICES $165,100 10.54%
ALLOCATED COSTS $146,270 9.33%
OPERATING EXPENSES $24,453 1.56%
UTILITIES $5,826 0.37%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $612,575 $787,761 $1,111,603 $1,010,364 $1,176,488 $1,225,432 PROFESSIONAL SERVICES $37,372 $20,728 $46,241 $222,930 $165,100 $165,100 OPERATING EXPENSES $24,115 $30,870 $30,825 $57,855 $24,347 $24,453 UTILITIES $3,852 $5,339 $5,826 $5,826 $5,826 $5,826
CAPITAL OUTLAY $141,196 $403 - $95,733 - -
ALLOCATED COSTS $90,328 $112,225 $113,437 $124,727 $145,385 $146,270 Total Expenditures $909,438 $957,325 $1,307,932 $1,517,435 $1,517,146 $1,567,081

1.52M 1.57M
Expenditures by Expense Type
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Emergency Medical Services
The Emergency Medical Services (EMS) Division provides basic and advanced life support to the residents of Vista and the unincorporated areas within the Vista Fire Protection District. EMS operates under the authority of San Diego County EMS, and California State EMS. Field stabilization of either the trauma or medical patient is followed by a re ambulance transport to an appropriate hospital emergency room. This budget unit is partially supported by revenue generated by ambulance transportation fees.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $8,198,979 68.52%
OPERATING EXPENSES $1,637,532 13.68%
PROFESSIONAL SERVICES $1,164,327 9.73%
ALLOCATED COSTS $866,052 7.24%
CAPITAL OUTLAY $66,000 0.55%
UTILITIES $33,676 0.28%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $8,502,599 64.81%
OPERATING EXPENSES $1,768,247 13.48%
PROFESSIONAL SERVICES $1,223,764 9.33%
ALLOCATED COSTS $893,124 6.81%
CAPITAL OUTLAY $695,000 5.30%
UTILITIES $36,324 0.28%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $4,984,521 $6,400,969 $7,855,108 $7,917,065 $8,198,979 $8,502,599

PROFESSIONAL
SERVICES $852,712 $945,963 $981,468 $1,027,403 $1,164,327 $1,223,764

OPERATING
EXPENSES $767,279 $1,782,256 $1,416,222 $1,479,391 $1,637,532 $1,768,247 UTILITIES $26,789 $30,162 $29,554 $43,401 $33,676 $36,324 CAPITAL OUTLAY $55,309 $698,258 $640,348 $2,036,094 $66,000 $695,000 ALLOCATED COSTS $271,905 $539,919 $548,927 $608,305 $866,052 $893,124 Total
Expenditures $6,958,515 $10,397,527 $11,471,627 $13,111,659 $11,966,566 $13,119,058 12M 13.1M
Expenditures by Expense Type
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Disaster Preparedness
Disaster preparedness for the City of Vista is coordinated through the Fire Department, but involves all City staff in the planning, preparation, and mitigation of the effects of any major emergency or regional disaster. This budget unit includes the funding of supplies and equipment for the Emergency Operations Center (EOC), the City's share of the funding for the regional Hazardous Materials Incident Response Team (HIRT), and the training of city staff in disaster management and recovery.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $162,577 74.80%
OPERATING EXPENSES $22,250 10.24%
ALLOCATED COSTS $16,773 7.72%
PROFESSIONAL SERVICES $15,762 7.25%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $169,497 75.08%
PROFESSIONAL SERVICES $20,000 8.86%
OPERATING EXPENSES $19,020 8.42%
ALLOCATED COSTS $17,241 7.64%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $130,849 $146,291 $150,249 $150,718 $162,577 $169,497 PROFESSIONAL SERVICES $8,662 $124,671 - $1,197 $15,762 $20,000 OPERATING EXPENSES $17,297 $23,638 $10,249 $117,305 $22,250 $19,020 UTILITIES $481 - - - - -
CAPITAL OUTLAY $115,386 $72,773 - $48,017 - -
ALLOCATED COSTS $17,455 $11,846 $11,996 $13,486 $16,773 $17,241 Total Expenditures $290,130 $379,219 $172,494 $330,723 $217,362 $225,758 217K 226K
Expenditures by Expense Type
Table of ContentsDisaster Preparedness
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Law Enforcement
Law enforcement is provided by the San Diego County Sheriff's Ofce who is under contract with the City. The Vista Sheriff's Ofce provides a full range of services which include general patrol, investigations, narcotics and gang investigations, crime prevention, juvenile intervention, community policing, and administrative services. Other specialized functions are available to the city through the Sheriff's Ofce. Some of the specialty investigative areas include, homicide investigations, helicopter patrols, swat teams, bomb and arson investigations, fraud and forgery investigations and licensing investigation.

This budget unit also works with persons wishing to establish or modify Alcoholic Beverage Control (ABC) or live entertainment licenses within their business to ensure that community safety standards are addressed.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
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FY26 Expenditures by Expense Type
PROFESSIONAL SERVICES $30,481,599 98.56%
OPERATING EXPENSES $237,606 0.77%
SALARY & BENEFITS $133,837 0.43%
ALLOCATED COSTS $72,416 0.23%
UTILITIES $1,797 0.01%
FY27 Expenditures by Expense Type
PROFESSIONAL SERVICES $31,543,820 98.58%
OPERATING EXPENSES $239,689 0.75%
SALARY & BENEFITS $139,738 0.44%
ALLOCATED COSTS $73,657 0.23%
UTILITIES $900 0.00%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $104,204 $81,362 $118,979 $119,354 $133,837 $139,738

PROFESSIONAL
SERVICES $27,020,916 $27,816,258 $28,770,570 $29,270,306 $30,481,599 $31,543,820

OPERATING
EXPENSES $192,461 $239,560 $233,754 $823,955 $237,606 $239,689 UTILITIES $3,704 $4,048 $4,249 $4,249 $1,797 $900
ALLOCATED COSTS $53,719 $58,155 $62,290 $67,508 $72,416 $73,657 Total
Expenditures $27,375,004 $28,199,383 $29,189,842 $30,285,372 $30,927,255 $31,997,804 Summary of Goals
Continue community outreach and engagement initiatives through "Coffee with the Community," expanding the scope to include additional local businesses and service providers citywide.

Offer Crime Prevention Through Environmental Design (CPTED), Threat Assessment Services, and active shooter training to businesses, churches, the Vista Unied School District, and industrial locations throughout the city.

Host quarterly multi-agency active shooter training sessions in collaboration with the Sheriff's Emergency Planning Detail and Special Enforcement Detail (SWAT) at various venues across the city.

Provide outreach and training to Vista businesses regarding legislative changes and the protocols for arrest, booking, and prosecution related to theft crimes following the implementation of California Proposition 36.

Collaborate with the Vista Unied School District Transportation Department to enhance enforcement of vehicle code violations related to school buses, improving the safety of student commutes.

Expand the deployment of the Sheriff's Ofce Explosive Detection K9 units at schools, churches, and public festivals.

30.9M 32M
Expenditures by Expense Type
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Engineering
The Engineering Department is responsible for the master planning, design, and construction support of major capital improvement projects including streets, sewers, storm drains, parks, and city facilities.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
$25M
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Expenditures by Fund
FY26 Expenditures by Fund
VISTA SEWER O & M $10,789,127 54.82%
GENERAL FUND $4,437,420 22.55%
BUENA SANITATION O & M $4,035,264 20.50%
CAL TRASH CLEANUP $420,272 2.14%
FY27 Expenditures by Fund
VISTA SEWER O & M $11,231,584 54.91%
GENERAL FUND $4,589,898 22.44%
BUENA SANITATION O & M $4,202,852 20.55%
CAL TRASH CLEANUP $430,408 2.10%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
GENERAL FUND $2,473,110 $3,034,821 $3,325,988 $4,056,728 $4,437,420 $4,589,898 VISTA SEWER O & M $6,686,756 $8,868,089 $10,356,495 $10,559,772 $10,789,127 $11,231,584 BUENA
SANITATION O & M $2,623,630 $3,349,710 $3,783,485 $3,839,147 $4,035,264 $4,202,852

CAL TRASH
CLEANUP $61,077 $323,884 $537,248 $545,529 $420,272 $430,408 Total
Expenditures $11,844,574 $15,576,503 $18,003,216 $19,001,176 $19,682,083 $20,454,742

19.7M 20.5M
Expenditures by Fund
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Expenditures by Unit
FY26 Expenditures by Unit
SEWER ENGINEERING $9,498,351 48.26%
BSD ENGINEERING $4,035,264 20.50%
ENGINEERING $1,854,310 9.42%
LAND DEVELOPMENT $1,394,450 7.08%
STORMWATER ENGINEERING $1,290,776 6.56%
TRAFFIC ENGINEERING $1,162,916 5.91%
CMTC ENGINEERING $420,272 2.14%
SCHOOL SAFETY PROGRAM $25,744 0.13%
FY27 Expenditures by Unit
SEWER ENGINEERING $9,916,594 48.48%
BSD ENGINEERING $4,202,852 20.55%
ENGINEERING $1,919,560 9.38%
LAND DEVELOPMENT $1,433,347 7.01%
STORMWATER ENGINEERING $1,314,990 6.43%
TRAFFIC ENGINEERING $1,211,247 5.92%
CMTC ENGINEERING $430,408 2.10%
SCHOOL SAFETY PROGRAM $25,744 0.13%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SCHOOL SAFETY
PROGRAM $24,850 $24,678 $25,744 $25,744 $25,744 $25,744 ENGINEERING $757,562 $887,899 $1,316,992 $1,516,605 $1,854,310 $1,919,560

TRAFFIC
ENGINEERING $687,573 $897,976 $838,816 $1,236,309 $1,162,916 $1,211,247 LAND
DEVELOPMENT $1,003,125 $1,224,267 $1,144,436 $1,278,070 $1,394,450 $1,433,347 SEWER
ENGINEERING $5,660,906 $7,742,026 $8,816,066 $8,950,247 $9,498,351 $9,916,594

STORMWATER
ENGINEERING $1,025,850 $1,126,063 $1,540,429 $1,609,525 $1,290,776 $1,314,990 CMTC
ENGINEERING $61,077 $323,884 $537,248 $545,529 $420,272 $430,408 BSD ENGINEERING $2,623,630 $3,349,710 $3,783,485 $3,839,147 $4,035,264 $4,202,852 Total
Expenditures $11,844,574 $15,576,503 $18,003,216 $19,001,176 $19,682,083 $20,454,742

19.7M 20.5M
Expenditures by Unit
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Expenditures by Expense Type
FY26 Expenditures by Expense Type
PROFESSIONAL SERVICES $11,613,038 59.00%
SALARY & BENEFITS $6,377,568 32.40%
ALLOCATED COSTS $1,503,877 7.64%
OPERATING EXPENSES $168,690 0.86%
CAPITAL OUTLAY $10,000 0.05%
UTILITIES $8,910 0.05%
FY27 Expenditures by Expense Type
PROFESSIONAL SERVICES $12,127,316 59.29%
SALARY & BENEFITS $6,626,703 32.40%
ALLOCATED COSTS $1,514,962 7.41%
OPERATING EXPENSES $166,751 0.82%
CAPITAL OUTLAY $10,000 0.05%
UTILITIES $9,010 0.04%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $3,746,810 $4,498,339 $5,761,308 $6,213,005 $6,377,568 $6,626,703

PROFESSIONAL
SERVICES $6,943,645 $9,675,650 $10,834,253 $11,293,322 $11,613,038 $12,127,316

OPERATING
EXPENSES $108,898 $131,788 $157,105 $167,840 $168,690 $166,751 UTILITIES $11,228 $8,714 $8,893 $9,393 $8,910 $9,010
CAPITAL OUTLAY -$19,112 $47,231 $20,000 $26,995 $10,000 $10,000 ALLOCATED COSTS $1,053,105 $1,214,780 $1,221,657 $1,290,620 $1,503,877 $1,514,962 Total
Expenditures $11,844,574 $15,576,503 $18,003,216 $19,001,176 $19,682,083 $20,454,742

19.7M 20.5M
Expenditures by Expense Type
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Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
ENGINEERING Engineering Director/City Engineer 1 1 1 1 1 City Engineer 1
Engineering Division Manager 1 1 1 1 1
Senior Engineer 1 1 1 1 1
Senior Capital Projects Manager 1 1 1
Capital Projects Manager 1 1 1 1 1
Administrative Programs Manager 1 1 1 1
Management Analyst 1
Right of Way Agent 1 1 1 1 1
GIS Mapping Technician 1 1 1 1 1
Stormwater Stormwater Program Manager 1 1 1 1 1
Sr. Environmental Specialist 1 1 1 1 1
Environmental Specialist II 3 3 3 3 3
Management Analyst 1 1
Management Assistant 1 1 1
Traﬃc Engineering Division Manager 1 1 1 1 1
Engineering Principal Transportation Mobility Planner 1 1 1 Traﬃc Systems Operations Specialist 1 1 1 1 1
Assistant Engineer 1 1 1 1 1
Senior Oﬃce Specialist 1 1 1 1 1
Land Senior Engineer 1 1 1 1 1
Development Assistant Engineer 2 2 2 2 2
Construction Inspector II 1 1 1 1 1
Sewer Projects Engineering Division Manager 1 1 1 1 1
Principal Engineer 1 1 1 1 1
Senior Engineer 1 1 1 1 1
Capital Projects Manager 1 1 1 1 1
Computerized Maint. Management Systems S 1 1 1 1 1
Assistant Engineer 1 1 1 1 1
Senior Construction Inspector 1 1 1
Construction Inspector II 3 3 2 2 2
Engineering Technician II 1 1 1 1 1
Total 32 31 33 33 33
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Summary of Goals
Provide safe, reliable, and cost-effective infrastructure to support community needs and long-term sustainability.

Deliver high-quality capital projects on time and within budget, maintaining accountability and performance standards.

Collaborate with City departments to enhance organizational efciency and service delivery.

Maintain positive public relations through timely communication, transparency, and responsiveness to community concerns.

Ensure compliance with California Water Quality Control Board regulations to protect water resources and meet environmental standards.

Enhance operational effectiveness through technology upgrades, streamlining workows and data-driven decision- making.

Begin implementation of priority projects identied in the 2025 Sewer Master Plan to address infrastructure needs and future growth.

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Engineering Capital Improvement Program
(CIP) Division
The Engineering Department Capital Improvement Program (CIP) Division is dedicated to improving the quality of life for Vista residents by protecting public health, safety, and welfare through the administration of comprehensive engineering design and construction. In general, the CIP Division is responsible for handling the following:

Evaluate and respond to requests for information and evaluate requests for new or updated public infrastructure.

Prioritize requests and need for facilities or infrastructure based on available budgets.

Manage and maintain the Pavement Management System to keep the City’s streets in good condition.

Coordinate with the Community Development Block Grant (CDBG) team in Housing and Homeless Services Department to construct new sidewalks in low-income areas.

Coordinate planned projects with stakeholders including City Council, management and other departments, utility companies, transit districts, school districts, community groups, the public, and affected municipalities.

Procurement of as-needed engineering and construction resources to assist in the design and construction of major capital improvement projects.

In-house and consultant design of improvement projects including cost estimating, environmental, and permitting to produce construction documents to be advertised for public bidding.

Pursue grant and other funding to meet project budgets.

Procure construction contracts to build and deliver projects that meet the proposed scope of work.

Finalize the construction of improvement projects for public use and transferring responsibility to the Public Works Department for maintenance.

Represent the City of Vista at regional engineering group meetings including San Diego Regional Construction and Procurement Committee.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,610,454 86.85%
ALLOCATED COSTS $183,391 9.89%
PROFESSIONAL SERVICES $37,500 2.02%
OPERATING EXPENSES $21,470 1.16%
UTILITIES $1,495 0.08%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,674,553 87.24%
ALLOCATED COSTS $186,542 9.72%
PROFESSIONAL SERVICES $37,500 1.95%
OPERATING EXPENSES $19,420 1.01%
UTILITIES $1,545 0.08%

1.85M 1.92M
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $614,006 $704,209 $1,121,675 $1,307,778 $1,610,454 $1,674,553 PROFESSIONAL SERVICES $6,445 $24,544 $37,500 $30,005 $37,500 $37,500 OPERATING EXPENSES $15,564 $22,623 $20,489 $20,489 $21,470 $19,420 UTILITIES $2,611 $1,918 $1,528 $2,028 $1,495 $1,545
CAPITAL OUTLAY - - - $6,995 - -
ALLOCATED COSTS $118,935 $134,606 $135,800 $149,310 $183,391 $186,542 Total Expenditures $757,562 $887,899 $1,316,992 $1,516,605 $1,854,310 $1,919,560 Expenditures by Expense Type
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Trafc Engineering
The Trafc Engineering Division of the Engineering Department is responsible for the design, installation, and monitoring of trafc signals, signs, road markings, and other measures to ensure trafc safety and efcient trafc ow. Trafc Engineering is responsible for the following major functions:

Evaluate and respond to trafc and public information requests.

Manage the Trafc Calming Program, time trafc signals, modify and install new trafc control devices, and design trafc signal projects.

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

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

Prepare engineering and trafc surveys to support posted speed limits.

Manage the design of trafc signal Capital Improvement Program projects.

Support construction management for roadway and trafc signal projects.

Represent the City of Vista at the San Diego Association of Governments' (SANDAG) Mobility Working Group.

Provide support and organize Trafc Commission meetings.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $991,264 85.24%
ALLOCATED COSTS $124,622 10.72%
OPERATING EXPENSES $28,180 2.42%
PROFESSIONAL SERVICES $17,000 1.46%
UTILITIES $1,850 0.16%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,029,469 84.99%
ALLOCATED COSTS $125,958 10.40%
OPERATING EXPENSES $30,970 2.56%
PROFESSIONAL SERVICES $23,000 1.90%
UTILITIES $1,850 0.15%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $568,788 $682,985 $704,981 $932,257 $991,264 $1,029,469 PROFESSIONAL SERVICES $12,635 $79,383 $17,000 $176,483 $17,000 $23,000 OPERATING EXPENSES $7,864 $23,056 $2,420 $4,777 $28,180 $30,970 UTILITIES $2,390 $1,829 $1,850 $1,850 $1,850 $1,850
ALLOCATED COSTS $95,897 $110,723 $112,565 $120,942 $124,622 $125,958 Total Expenditures $687,573 $897,976 $838,816 $1,236,309 $1,162,916 $1,211,247

1.16M 1.21M
Expenditures by Expense Type
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Land Development
The Land Development Division of the Engineering Department is responsible for ensuring that grading and improvements are constructed to local and regional standards, the Standards for Public Works Construction, and provides all engineering inspection services. Services include performing grading and improvement plan checks, permit issuance, storm water compliance for construction and post construction BMP's, and inspection of private and public improvements. The division has an important customer service role because of the close contact staff has with owners, engineers, and contractors and the general public. In addition, this division ensures that parcel and nal maps are properly prepared and approved by the City Engineer or City Council.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $941,007 67.48%
PROFESSIONAL SERVICES $325,000 23.31%
ALLOCATED COSTS $121,858 8.74%
OPERATING EXPENSES $6,120 0.44%
UTILITIES $465 0.03%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $979,277 68.32%
PROFESSIONAL SERVICES $325,000 22.67%
ALLOCATED COSTS $122,665 8.56%
OPERATING EXPENSES $5,940 0.41%
UTILITIES $465 0.03%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $600,856 $706,304 $712,806 $714,681 $941,007 $979,277 PROFESSIONAL SERVICES $316,361 $414,416 $325,000 $447,880 $325,000 $325,000 OPERATING EXPENSES $3,879 $2,231 $4,515 $4,515 $6,120 $5,940 UTILITIES $957 $432 $465 $465 $465 $465
ALLOCATED COSTS $81,073 $100,884 $101,650 $110,529 $121,858 $122,665 Total Expenditures $1,003,125 $1,224,267 $1,144,436 $1,278,070 $1,394,450 $1,433,347

1.39M 1.43M
Expenditures by Expense Type
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Stormwater Engineering
Stormwater Engineering is responsible for administering, monitoring, enforcing, and reporting mandated state and federal regulations to prevent pollutants from entering the storm drain system and local waterbodies in compliance with the Clean Water Act. The primary functions of Stormwater Engineering include: coordinating and implementing citywide pollution prevention activities; technical support for development, construction, and maintenance activities; illicit discharge response, detection, elimination, and enforcement; inspections at existing development/properties; water quality monitoring; outreach and education activities; and preparation of annual water quality reports. The Stormwater Engineering Division collaborates with other San Diego County municipalities in the Carlsbad and San Luis Rey watersheds to address priority water quality conditions identied in the watershed's Water Quality Improvement Plans.

Stormwater Engineering is also responsible for administration of the California Mandated Trash Cleanup (CMTC) Compliance program. Primary functions of CMTC Engineering include: optimizing trash capture device installations; technical support for development, construction, monitoring, and maintenance activities; coordinating data collection; preparing annual reports; and conducting outreach and education.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $800,787 46.80%
ALLOCATED COSTS $432,651 25.29%
PROFESSIONAL SERVICES $419,000 24.49%
OPERATING EXPENSES $54,800 3.20%
UTILITIES $3,810 0.22%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $831,307 47.63%
ALLOCATED COSTS $436,981 25.04%
PROFESSIONAL SERVICES $419,000 24.01%
OPERATING EXPENSES $54,250 3.11%
UTILITIES $3,860 0.22%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $584,568 $754,564 $907,241 $920,832 $800,787 $831,307 PROFESSIONAL SERVICES $224,997 $316,088 $781,000 $824,648 $419,000 $419,000 OPERATING EXPENSES $46,502 $49,542 $62,600 $70,978 $54,800 $54,250 UTILITIES $3,314 $3,239 $3,760 $3,760 $3,810 $3,860
CAPITAL OUTLAY -$19,112 $4,327 - - - -
ALLOCATED COSTS $246,659 $322,186 $323,076 $334,835 $432,651 $436,981 Total Expenditures $1,086,927 $1,449,947 $2,077,677 $2,155,054 $1,711,048 $1,745,398

1.71M 1.75M
Expenditures by Expense Type
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Sewer Engineering
Sewer Engineering is responsible for the management of the City of Vista and the Buena Sanitation District sewer collection systems. The division coordinates with other agencies to manage interagency ow agreements, acts as the Member Agency Manager for the Encina Wastewater Authority, implements sewer projects within the Capital Improvement Program (CIP), and ensures customer revenues align with program costs. In addition, Sewer Engineering staff reviews sewer proposals for private development projects and oversees regulatory compliance with state requirements through coordination with the Public Works Department.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
PROFESSIONAL SERVICES $10,793,794 79.76%
SALARY & BENEFITS $2,034,056 15.03%
ALLOCATED COSTS $641,355 4.74%
OPERATING EXPENSES $53,120 0.39%
CAPITAL OUTLAY $10,000 0.07%
UTILITIES $1,290 0.01%
FY27 Expenditures by Expense Type
PROFESSIONAL SERVICES $11,302,072 80.05%
SALARY & BENEFITS $2,112,097 14.96%
ALLOCATED COSTS $642,816 4.55%
OPERATING EXPENSES $51,171 0.36%
CAPITAL OUTLAY $10,000 0.07%
UTILITIES $1,290 0.01%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $1,378,592 $1,650,277 $2,314,605 $2,337,457 $2,034,056 $2,112,097

PROFESSIONAL
SERVICES $6,362,463 $8,820,475 $9,653,009 $9,793,562 $10,793,794 $11,302,072

OPERATING
EXPENSES $30,984 $30,403 $62,081 $62,081 $53,120 $51,171 UTILITIES $1,957 $1,296 $1,290 $1,290 $1,290 $1,290
CAPITAL OUTLAY - $42,904 $20,000 $20,000 $10,000 $10,000 ALLOCATED COSTS $510,541 $546,381 $548,566 $575,004 $641,355 $642,816 Total
Expenditures $8,284,536 $11,091,736 $12,599,551 $12,789,394 $13,533,615 $14,119,446

13.5M 14.1M
Expenditures by Expense Type
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Public Works
The Public Works Department provides funding for street and roadway maintenance, grafti abatement, park and median maintenance, drainage system, and sanitary sewer maintenance for the Vista and Buena Sanitation Districts. The Department also maintains, installs, and repairs other right-of-way improvements such as trees, streetlights, trafc signals, and signs.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
$25M
$30M
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FY26 Expenditures by Fund
GENERAL FUND $5,795,027 22.79%
VISTA SEWER O & M $5,503,436 21.64%
BUILDINGS & FACILITY MAINT $3,393,501 13.34%
FLEET MAINTENANCE & REPL $2,785,772 10.95%
GAS TAX HUTA $2,701,920 10.63%
BUENA SANITATION O & M $1,987,473 7.82%
1972 LIGHTING &

LANDSCAPING
$1,906,712 7.50%
GAS TAX RMRA $832,186 3.27%
1982 ACT STREET

MAINTENANCE
$334,782 1.32%
CAL TRASH CLEANUP $188,823 0.74%
FY27 Expenditures by Fund
GENERAL FUND $6,180,561 22.88%
VISTA SEWER O & M $6,022,817 22.29%
BUILDINGS & FACILITY MAINT $3,316,685 12.28%
GAS TAX HUTA $3,086,110 11.42%
FLEET MAINTENANCE & REPL $2,881,123 10.66%
BUENA SANITATION O & M $2,220,530 8.22%
1972 LIGHTING &

LANDSCAPING
$1,947,553 7.21%
GAS TAX RMRA $832,186 3.08%
1982 ACT STREET

MAINTENANCE
$339,813 1.26%
CAL TRASH CLEANUP $190,886 0.71%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
GENERAL FUND $3,913,780 $4,784,687 $4,574,004 $6,410,611 $5,795,027 $6,180,561 GAS TAX HUTA $3,029,671 $3,100,043 $3,305,685 $3,588,043 $2,701,920 $3,086,110 1972 LIGHTING &
LANDSCAPING $1,636,628 $1,574,282 $1,616,765 $1,755,869 $1,906,712 $1,947,553 1982 ACT STREET
MAINTENANCE $238,863 $323,193 $333,231 $333,231 $334,782 $339,813 GAS TAX RMRA - - - - $832,186 $832,186
VISTA SEWER O & M $3,936,771 $4,565,473 $4,821,942 $5,573,360 $5,503,436 $6,022,817 BUENA
SANITATION O & M $1,708,874 $1,622,848 $1,832,916 $2,119,459 $1,987,473 $2,220,530

CAL TRASH
CLEANUP $132,128 $154,270 $173,070 $195,030 $188,823 $190,886

BUILDINGS &
FACILITY MAINT $2,515,928 $3,094,460 $2,839,737 $5,486,705 $3,393,501 $3,316,685 FLEET

MAINTENANCE &
REPL
$2,512,280 $2,305,767 $2,707,583 $3,454,191 $2,785,772 $2,881,123 Total
Expenditures $19,624,923 $21,525,023 $22,204,933 $28,916,500 $25,429,632 $27,018,264

25.4M 27M
Expenditures by Fund
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FY26 Expenditures by Unit

GAS TAX STREET

MAINTENANCE
$3,534,106 13.90%
PARK MAINTENANCE $3,419,673 13.45%
BUILDING & FACILITY MAINT $3,393,501 13.34%
SEWER MAINTENANCE $3,369,577 13.25%
VEHICLE MAINTENANCE $2,785,772 10.95%
STORMWATER MAINTENANCE $2,133,859 8.39%
BSD MAINTENANCE $1,987,473 7.82%
1972 LIGHTING &

LANDSCAPING
$1,906,712 7.50%

PUBLIC WORKS

ADMINISTRATION
$1,388,493 5.46%
PARKWAYS & MEDIANS $680,953 2.68%
1982 ACT STREET

MAINTENANCE
$334,782 1.32%
STREET SUPPORT $305,908 1.20%
CMTC MAINTENANCE $188,823 0.74%
FY27 Expenditures by Unit

GAS TAX STREET

MAINTENANCE
$3,918,296 14.50%
SEWER MAINTENANCE $3,742,018 13.85%
PARK MAINTENANCE $3,705,397 13.71%
BUILDING & FACILITY MAINT $3,316,685 12.28%
VEHICLE MAINTENANCE $2,881,123 10.66%
STORMWATER MAINTENANCE $2,280,799 8.44%
BSD MAINTENANCE $2,220,530 8.22%
1972 LIGHTING &

LANDSCAPING
$1,947,553 7.21%

PUBLIC WORKS

ADMINISTRATION
$1,396,038 5.17%
PARKWAYS & MEDIANS $762,334 2.82%
1982 ACT STREET

MAINTENANCE
$339,813 1.26%
STREET SUPPORT $316,792 1.17%
CMTC MAINTENANCE $190,886 0.71%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

BUILDING &
FACILITY MAINT $2,515,928 $3,094,460 $2,839,737 $5,486,705 $3,393,501 $3,316,685

VEHICLE
MAINTENANCE $2,512,280 $2,305,767 $2,707,583 $3,454,191 $2,785,772 $2,881,123

PUBLIC WORKS
ADMINISTRATION $1,075,281 $1,276,396 $1,036,561 $1,864,816 $1,388,493 $1,396,038

GAS TAX STREET
MAINTENANCE $3,029,671 $3,100,043 $3,305,685 $3,588,043 $3,534,106 $3,918,296 STREET SUPPORT $267,570 $279,482 $302,512 $309,295 $305,908 $316,792 1982 ACT STREET
MAINTENANCE $238,863 $323,193 $333,231 $333,231 $334,782 $339,813 1972 LIGHTING &
LANDSCAPING $1,636,628 $1,574,282 $1,616,765 $1,755,869 $1,906,712 $1,947,553 SEWER
MAINTENANCE $2,422,969 $2,839,246 $3,037,963 $3,535,134 $3,369,577 $3,742,018

STORMWATER
MAINTENANCE $1,513,801 $1,726,227 $1,783,979 $2,038,226 $2,133,859 $2,280,799 CMTC
MAINTENANCE $132,128 $154,270 $173,070 $195,030 $188,823 $190,886

25.4M 27M
Expenditures by Unit
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
BSD
MAINTENANCE $1,708,874 $1,622,848 $1,832,916 $2,119,459 $1,987,473 $2,220,530 PARK
MAINTENANCE $2,183,360 $2,770,491 $2,732,493 $3,355,510 $3,419,673 $3,705,397

PARKWAYS &
MEDIANS $387,570 $458,318 $502,438 $880,989 $680,953 $762,334 Total
Expenditures $19,624,923 $21,525,023 $22,204,933 $28,916,500 $25,429,632 $27,018,264 FY26 Expenditures by Expense Type
SALARY & BENEFITS $8,686,853 34.16%
ALLOCATED COSTS $5,444,411 21.41%
PROFESSIONAL SERVICES $5,384,419 21.17%
OPERATING EXPENSES $2,932,365 11.53%
UTILITIES $2,363,905 9.30%
CAPITAL OUTLAY $617,679 2.43%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $9,069,133 33.57%
PROFESSIONAL SERVICES $5,636,412 20.86%
ALLOCATED COSTS $5,531,274 20.47%
OPERATING EXPENSES $2,909,563 10.77%
UTILITIES $2,381,204 8.81%
CAPITAL OUTLAY $1,490,678 5.52%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $6,505,471 $7,960,285 $8,020,061 $8,495,148 $8,686,853 $9,069,133

PROFESSIONAL
SERVICES $3,331,010 $4,057,080 $4,362,634 $5,306,582 $5,384,419 $5,636,412

OPERATING
EXPENSES $2,181,486 $2,695,803 $2,393,566 $3,678,140 $2,932,365 $2,909,563 UTILITIES $1,952,764 $2,089,415 $2,113,964 $2,162,636 $2,363,905 $2,381,204 CAPITAL OUTLAY $1,952,388 $378,727 $992,125 $4,627,046 $617,679 $1,490,678 ALLOCATED COSTS $3,701,804 $4,343,712 $4,322,583 $4,646,949 $5,444,411 $5,531,274 Total
Expenditures $19,624,923 $21,525,023 $22,204,933 $28,916,500 $25,429,632 $27,018,264

25.4M 27M
Expenditures by Expense Type
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Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
PUBLIC WORKS Public Works Director 1 1 1 1 1
Administration Assistant Public Works Director 1 1 1
Public Works Operations Manager 2 2 1 1 1
Administrative Programs Manager 1 1 1 1
Management Analyst 1 1 1 1 1
Management Assistant 1 1 1 1 1
Wastewater Asset Program Specialist 1 1 1 1
Program Assistant 1
Senior Account Clerk 1 1 1 1 1
Oﬃce Specialist II 3 3 3 3 3
Vehicle Public Works Supervisor 1 1 1 1 1
Maintenance Fleet Maintenance Worker III 2 2 2 2 2
Fleet Maintenance Worker II 3 3 3 3 3
Right-of-Way Public Works Supervisor 1 1 1 1 1
Maintenance Street Maintenance Worker III 4 4 4 4 4
Street Maintenance Worker II 12 12 12 12 12
Sanitary Sewer Public Works Supervisor 1 1 1 1 1
Maintenance Wastewater Worker III 3 3 3 3 3
Wastewater Worker II 12 12 12 12 12
Park/Facility Public Works Supervisor 2 2 2 2 2
Maintenance Park Maintenance Worker III 2 2 2 2 2
Facilities Maintenance Worker III 2 2 2 2 2
Facilities Maintenance Worker II 3 4 4 4 4
Total 58 60 60 60 60
Summary of Goals
Identify and implement programmatic efciencies and cost-saving opportunities across all divisions.

Actively pursue grants to support Public Works capital and operating programs.

Continue implementation of the Park Restroom Master Plan with targeted restroom upgrades.

Continue implementation of the Facilities Master Plan with prioritized facility improvements.

Improve and raise manholes citywide to enhance stormwater ow and road surface quality.

Implement maintenance program for newly acquired Inland Rail Trail (IRT).

Manage eet electrication planning and purchases in accordance with California Air Resources Board (CARB) requirements.

Manage SB1383 organic waste diversion compliance in line with CalRecycle mandates.

Maintain citywide infrastructure safety through ongoing sidewalk inspections and trip hazard mitigation efforts.

Preserve the cleanliness and appearance of public spaces through ongoing grafti removal and litter abatement, including newly acquired areas such as the Inland Rail Trail and two parks.

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Public Works Administration
Public Works Administration provides leadership, direction and administrative support for the ve divisions of the Public Works Department. Staff provide internal and external customer service, oversee the department budget, agreements and procurement process, establish department policies and procedures and manage department grant programming, expenditures and reporting. Additionally, the division facilitates public service delivery proactively and in response to service request orders (SROs) for grafti removal, pothole repair, streetlight maintenance, and trafc signal outages.

Administration oversees the Franchise Waste Hauler agreement and is tasked with compliance with state solid waste mandates, including SB1383 programming and implementation. The budget unit also oversees the Regional Solid Waste Association JPA agreement for Household Hazardous Waste facility operations.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $931,976 67.12%
ALLOCATED COSTS $194,035 13.97%
PROFESSIONAL SERVICES $129,121 9.30%
UTILITIES $97,427 7.02%
OPERATING EXPENSES $35,934 2.59%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $970,794 69.54%
ALLOCATED COSTS $205,389 14.71%
UTILITIES $100,574 7.20%
PROFESSIONAL SERVICES $83,347 5.97%
OPERATING EXPENSES $35,934 2.57%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $694,037 $783,935 $774,770 $957,558 $931,976 $970,794 PROFESSIONAL SERVICES $5,585 $30,060 $22,889 $212,311 $129,121 $83,347 OPERATING EXPENSES $125,073 $244,321 $35,302 $476,484 $35,934 $35,934 UTILITIES $79,347 $82,993 $64,866 $69,022 $97,427 $100,574 ALLOCATED COSTS $171,239 $135,087 $138,734 $149,441 $194,035 $205,389 Total Expenditures $1,075,281 $1,276,396 $1,036,561 $1,864,816 $1,388,493 $1,396,038

1.39M 1.4M
Expenditures by Expense Type
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Park Maintenance
This budget unit funds the maintenance of park grounds, picnic structures, and trails within the City's park system. Staff monitor and supplement the work of contractors who provide maintenance at 27 sites encompassing 260 acres of park land, including: Brengle Terrace Park, Buena Vista Park, Vista Sports Park, the Civic Center complex, and other city-owned facilities. Annually, the budget unit provides for trimming of approximately 700 park trees throughout the City. In addition to monitoring the work of landscape, tree service, janitorial, and backow plumbing contractors, Park Maintenance staff also oversee a wide variety of duties that support various contracts, such as seasonal re fuel abatement and park litter cleanup. Other duties include providing direction for volunteer groups, responding to citizen-generated requests for service, and making additional park improvements.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
PROFESSIONAL SERVICES $1,546,697 45.23%
UTILITIES $994,487 29.08%
SALARY & BENEFITS $408,240 11.94%
ALLOCATED COSTS $270,016 7.90%
OPERATING EXPENSES $172,233 5.04%
CAPITAL OUTLAY $28,000 0.82%
FY27 Expenditures by Expense Type
PROFESSIONAL SERVICES $1,771,187 47.80%
UTILITIES $1,035,039 27.93%
SALARY & BENEFITS $426,570 11.51%
ALLOCATED COSTS $274,202 7.40%
OPERATING EXPENSES $170,399 4.60%
CAPITAL OUTLAY $28,000 0.76%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $345,746 $385,072 $389,753 $407,174 $408,240 $426,570 PROFESSIONAL SERVICES $885,622 $1,146,669 $1,203,980 $1,427,833 $1,546,697 $1,771,187 OPERATING EXPENSES $83,628 $260,503 $128,065 $158,605 $172,233 $170,399 UTILITIES $648,942 $722,337 $778,733 $779,249 $994,487 $1,035,039 CAPITAL OUTLAY $31,439 $14,055 $28,000 $148,000 $28,000 $28,000 ALLOCATED COSTS $187,983 $241,855 $203,962 $434,649 $270,016 $274,202 Total Expenditures $2,183,360 $2,770,491 $2,732,493 $3,355,510 $3,419,673 $3,705,397

3.42M 3.71M
Expenditures by Expense Type
Table of ContentsPark Maintenance
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Parkways & Medians
This budget unit provides for maintenance of all public parkways and medians, dened as landscaped areas within the public right-of-way between opposing lanes of trafc. Staff provide oversight by administering and inspecting the performance of landscape contractors who maintain 12 acres of developed space at 17 locations. Annually, the budget unit provides for the trimming of 100 parkways and median trees. In addition to monitoring contractor performance, staff provide hands-on assistance to contractors and make additional landscape improvements.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,739,226 68.60%
PROFESSIONAL SERVICES $360,521 14.22%
UTILITIES $196,907 7.77%
ALLOCATED COSTS $195,107 7.70%
OPERATING EXPENSES $43,502 1.72%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,809,404 67.47%
PROFESSIONAL SERVICES $423,760 15.80%
UTILITIES $208,687 7.78%
ALLOCATED COSTS $198,591 7.40%
OPERATING EXPENSES $41,452 1.55%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $728,733 $824,460 $1,247,450 $1,436,871 $1,739,226 $1,809,404 PROFESSIONAL SERVICES $155,116 $199,625 $262,228 $343,619 $360,521 $423,760 OPERATING EXPENSES $31,345 $37,425 $39,315 $287,385 $43,502 $41,452 UTILITIES $103,729 $141,781 $126,201 $163,965 $196,907 $208,687 CAPITAL OUTLAY - - - $6,995 - -
ALLOCATED COSTS $126,208 $142,927 $144,236 $158,759 $195,107 $198,591 Total Expenditures $1,145,131 $1,346,217 $1,819,430 $2,397,594 $2,535,263 $2,681,894

2.54M 2.68M
Expenditures by Expense Type
Table of ContentsParkways & Medians
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Grafti Abatement
The Grafti Abatement budget unit funds the eradication of grafti on public property parcels in the city and on the SR-78 sound wall. Staff proactively locate and respond to all reported incidents of grafti vandalism. By providing documentation and data from the department's use of Grafti Tracker software, staff work closely with the San Diego County Sheriff's Department, City Attorney, and Code Enforcement in the arrest and prosecution of grafti vandals. This team also provides high-pressure water cleaning of city facilities, including skate parks, downtown sidewalks, and other important landmarks.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $201,886 66.00%
ALLOCATED COSTS $73,756 24.11%
OPERATING EXPENSES $22,386 7.32%
PROFESSIONAL SERVICES $7,000 2.29%
UTILITIES $880 0.29%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $211,636 66.81%
ALLOCATED COSTS $74,809 23.61%
OPERATING EXPENSES $22,407 7.07%
PROFESSIONAL SERVICES $7,000 2.21%
UTILITIES $940 0.30%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $172,924 $177,841 $194,193 $198,691 $201,886 $211,636 PROFESSIONAL SERVICES $4,977 $2,570 $7,000 $7,000 $7,000 $7,000 OPERATING EXPENSES $13,813 $22,556 $24,287 $24,287 $22,386 $22,407 UTILITIES $708 $793 $780 $830 $880 $940
ALLOCATED COSTS $75,147 $75,722 $76,252 $78,487 $73,756 $74,809 Total Expenditures $267,570 $279,482 $302,512 $309,295 $305,908 $316,792 306K 317K
Expenditures by Expense Type
Table of ContentsGraffiti Abatement
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Gas Tax Street Maintenance
This street maintenance budget unit, funded through gasoline taxes, contributes to the safety of both vehicles and pedestrian trafc. Activities include street maintenance, trafc sign maintenance, trafc striping, and road markings.

Approximately 185 miles of road, 90 miles of sidewalk, and an inventory of 15,000 trafc signs are maintained by the Public Works Department. Pavement management software is used to create cost-benet models for the selection of public streets to be repaired and to identify the types of repairs needed. The budget unit provides for pothole maintenance and attempts to respond to requests for service within two to four business days. Allocation of gas tax revenues is shared between the Operating Budget (maintenance) and Capital Improvement Program (CIP) budgets.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,368,990 38.74%
ALLOCATED COSTS $1,188,787 33.64%
PROFESSIONAL SERVICES $745,186 21.09%
OPERATING EXPENSES $225,122 6.37%
UTILITIES $6,021 0.17%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,429,469 36.48%
ALLOCATED COSTS $1,213,005 30.96%
PROFESSIONAL SERVICES $745,186 19.02%
CAPITAL OUTLAY $299,200 7.64%
OPERATING EXPENSES $225,295 5.75%
UTILITIES $6,141 0.16%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $1,124,400 $1,224,734 $1,329,998 $1,364,428 $1,368,990 $1,429,469 PROFESSIONAL SERVICES $444,681 $617,039 $682,298 $723,320 $745,186 $745,186 OPERATING EXPENSES $168,632 $201,697 $215,772 $215,547 $225,122 $225,295 UTILITIES $4,483 $5,171 $4,920 $5,480 $6,021 $6,141
CAPITAL OUTLAY $522,467 $65,370 $72,623 $266,851 - $299,200 ALLOCATED COSTS $765,008 $986,033 $1,000,074 $1,012,417 $1,188,787 $1,213,005 Total Expenditures $3,029,671 $3,100,043 $3,305,685 $3,588,043 $3,534,106 $3,918,296

3.53M 3.92M
Expenditures by Expense Type
Table of ContentsGas Tax Street Maintenance
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Assessment Districts
The City of Vista maintains four assessment districts to fund and manage essential infrastructure and beautication services:
1972 Lighting & Landscape Maintenance District formed under the 1972 State Act. This district supports tree trimming, streetlight and trafc signal maintenance, underground utility markings, weed abatement, and tree inspections throughout the city. Over 3,600 streetlights are maintained by Division staff.

S. Melrose Landscape Maintenance District was created in 1989 as part of the 1972 Act. This district funds the upkeep of landscaped medians, slopes, and smaller green spaces along S. Melrose Drive and Sycamore Avenue. It covers six landscaped areas totaling nearly seven acres. Maintenance is carried out by contractors under staff supervision.

La Mirada Canyon Maintenance District was established in 1990 under the 1972 Act. This district was formed for the upkeep of La Mirada Canyon. Though assessments are no longer collected, maintenance (tree, weed, and trash cleanup) is funded through interest in remaining reserves. Park Maintenance staff coordinate efforts with contractors and volunteers.
1982 Act Street Maintenance District was established under the Benet Assessment Act of 1982. This district funds street-related maintenance, including annual slurry sealing, crack sealing, and sweeping. The City levies and collects assessments annually to support these services.

Expenditures by Fund
FY26 Expenditures by Fund
1972 LIGHTING &

LANDSCAPING
$1,906,712 80.37%
1982 ACT STREET

MAINTENANCE
$334,782 14.11%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 5.20%

LA MIRADA CANYON MAINT
DIST
$7,457 0.31%
FY27 Expenditures by Fund
1972 LIGHTING &

LANDSCAPING
$1,947,553 80.54%
1982 ACT STREET

MAINTENANCE
$339,813 14.05%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 5.10%

LA MIRADA CANYON MAINT
DIST
$7,505 0.31%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
1972 LIGHTING &
LANDSCAPING $1,636,628 $1,574,282 $1,616,765 $1,755,869 $1,906,712 $1,947,553

2.37M 2.42M
Expenditures by Fund
Table of ContentsAssessment Districts
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

S MELROSE LANDSCAPE
MAINT DIST $114,609 $144,598 $129,913 $101,403 $123,335 $123,335

LA MIRADA CANYON MAINT
DIST $4,964 $3,712 $6,556 $6,556 $7,457 $7,505
1982 ACT STREET
MAINTENANCE $238,863 $323,193 $333,231 $333,231 $334,782 $339,813 Total Expenditures $1,995,063 $2,045,785 $2,086,465 $2,197,059 $2,372,286 $2,418,206 Expenditures by Expense Type
FY26 Expenditures by Expense Type
PROFESSIONAL SERVICES $653,636 27.55%
OPERATING EXPENSES $618,480 26.07%
UTILITIES $555,080 23.40%
ALLOCATED COSTS $398,137 16.78%
SALARY & BENEFITS $146,953 6.19%
FY27 Expenditures by Expense Type
PROFESSIONAL SERVICES $672,469 27.81%
OPERATING EXPENSES $631,512 26.11%
UTILITIES $562,360 23.26%
ALLOCATED COSTS $398,881 16.49%
SALARY & BENEFITS $152,984 6.33%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $131,299 $133,847 $136,792 $140,064 $146,953 $152,984 PROFESSIONAL SERVICES $504,391 $480,600 $591,812 $637,208 $653,636 $672,469 OPERATING EXPENSES $441,117 $547,969 $578,931 $655,334 $618,480 $631,512 UTILITIES $512,765 $550,697 $446,023 $429,907 $555,080 $562,360 ALLOCATED COSTS $405,492 $332,672 $332,907 $334,546 $398,137 $398,881 Total Expenditures $1,995,063 $2,045,785 $2,086,465 $2,197,059 $2,372,286 $2,418,206

2.37M 2.42M
Expenditures by Expense Type
Table of ContentsAssessment Districts
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Sewer Maintenance
The Sewer Maintenance division includes the operations, maintenance, and repair of sewer lines, manholes, cleanouts, pump stations, and easements within the City. These activities include: compliance with mandated State of California Wastewater Discharge Requirements for sanitary sewer overows, performing CCTV inspections on a risk-based approach of Consequence or Likelihood of Failure, supply data and review for Asset Management Plan, utility and easement maintenance, mandatory training of all division employees, responding to and investigating citizen requests for service, maintaining all documents and tracking data associated with sewer maintenance activities, and responding to all sewer emergencies and incidents as they arise, performing Operations and Maintenance in accordance with the Sewer System Management Plan.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $2,633,493 49.16%
ALLOCATED COSTS $1,859,240 34.71%
PROFESSIONAL SERVICES $463,106 8.64%
OPERATING EXPENSES $234,301 4.37%
UTILITIES $87,103 1.63%
CAPITAL OUTLAY $79,807 1.49%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $2,746,180 46.06%
ALLOCATED COSTS $1,886,922 31.65%
CAPITAL OUTLAY $536,063 8.99%
PROFESSIONAL SERVICES $463,792 7.78%
OPERATING EXPENSES $236,479 3.97%
UTILITIES $93,112 1.56%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $2,035,730 $2,363,626 $2,471,236 $2,520,982 $2,633,493 $2,746,180 PROFESSIONAL SERVICES $409,123 $351,458 $453,860 $600,260 $463,106 $463,792 OPERATING EXPENSES $173,104 $218,421 $209,664 $215,202 $234,301 $236,479 UTILITIES $75,307 $78,877 $81,164 $86,014 $87,103 $93,112 CAPITAL OUTLAY $281,384 - $188,886 $732,406 $79,807 $536,063 ALLOCATED COSTS $1,157,196 $1,449,711 $1,466,069 $1,499,728 $1,859,240 $1,886,922 Total Expenditures $4,131,844 $4,462,094 $4,870,879 $5,654,593 $5,357,050 $5,962,548

5.36M 5.96M
Expenditures by Expense Type
Table of ContentsSewer Maintenance
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Stormwater Maintenance
The Stormwater Maintenance budget funds supplies and services needed for inspection and cleaning of the City's storm drain system, including inlets, pipes, and drainage courses. The activities in this budget unit provide consideration for, and adhere to, the National Pollutant Discharge Elimination Systems (NPDES) permit as it relates to frequent and emergency maintenance services within the citywide storm drain system and the permitted areas that are habitat sensitive.

Additional activities within this budget include the maintenance and administration of a stormwater database containing documentation of maintenance mandated by the Regional Water Quality Control Board (RWQCB), State Fish and Wildlife, and the Army Corp of Engineers.

Annually, this budget unit funds the inspection and cleaning of approximately 1,254 Municipal Separate Storm Sewer Systems (MS4) inlets for compliance with the stormwater permit. Additionally, large, improved drainage structures are inspected and cleaned. Roadside litter abatement is performed under contract to remove trash, recyclables, and debris from City right-of-way and open channel areas.

Additionally, this division oversees the California Mandated Trash Cleanup Maintenance (CMTC) budget unit and is responsible for providing litter abatement throughout the City’s right of way by providing street sweeping, storm drain inlet BMP cleaning and trash abatement in storm drain channels. The program implements compliance activities required by San Diego Regional Water Quality Control Board Order No. R9-2017-0077 (Order), including the control, collection, and disposal of human-generated solid waste (excluding green and hazardous wastes) from the right-of-way prior to entering surface waters.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
PROFESSIONAL SERVICES $822,462 35.41%
SALARY & BENEFITS $809,121 34.84%
ALLOCATED COSTS $579,524 24.95%
OPERATING EXPENSES $63,763 2.75%
UTILITIES $47,812 2.06%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $846,892 34.26%
PROFESSIONAL SERVICES $842,110 34.07%
ALLOCATED COSTS $589,292 23.84%
CAPITAL OUTLAY $80,300 3.25%
OPERATING EXPENSES $63,802 2.58%
UTILITIES $49,289 1.99%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $597,217 $726,522 $777,382 $806,516 $809,121 $846,892

2.32M 2.47M
Expenditures by Expense Type
Table of ContentsStormwater Maintenace
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
PROFESSIONAL SERVICES $451,738 $619,132 $661,729 $786,278 $822,462 $842,110 OPERATING EXPENSES $67,801 $92,223 $66,558 $91,849 $63,763 $63,802 UTILITIES $39,287 $40,047 $47,199 $47,199 $47,812 $49,289 CAPITAL OUTLAY $179,609 - - $88,296 - $80,300
ALLOCATED COSTS $310,277 $402,572 $404,181 $413,119 $579,524 $589,292 Total Expenditures $1,645,929 $1,880,497 $1,957,049 $2,233,256 $2,322,682 $2,471,685 Table of ContentsStormwater Maintenace
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Facility Maintenance
The Building & Facility Maintenance Division provides maintenance and repair services, including electrical, HVAC, plumbing, carpentry, and roong; parking lot and security lighting; and oversight of custodial services at City facilities and parks. Building sites include the Civic Center, two Sheriff's substations, Rancho Buena Vista Adobe, AVO Playhouse, Moonlight Amphitheatre, Vista Library, Thibodo Community Center, Jim Porter Recreation Center, Gloria McClellan Adult Activity & Resource Center, Public Works yard, six re stations, two skate parks, Sports Park, and eight park restroom facilities. In addition to routine maintenance, an annual citywide needs assessment is done to identify supplemental work to keep facilities in good operating condition and to address potential safety issues. Division staff continue to research and implement best practices to achieve the most efcient, cost-effective and long-term solutions to all repairs and projects.

This division also assists with cost reduction and energy-efcient programs to minimize water and utility costs. Facility personnel keep up with technical training to enable staff to deliver safe, quality, and professional services.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,091,056 32.15%
PROFESSIONAL SERVICES $715,268 21.08%
OPERATING EXPENSES $639,760 18.85%
ALLOCATED COSTS $515,086 15.18%
UTILITIES $432,331 12.74%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,142,087 34.43%
PROFESSIONAL SERVICES $693,942 20.92%
OPERATING EXPENSES $590,037 17.79%
ALLOCATED COSTS $519,178 15.65%
UTILITIES $371,441 11.20%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $711,728 $1,044,142 $903,394 $1,036,466 $1,091,056 $1,142,087 PROFESSIONAL SERVICES $508,737 $678,087 $548,496 $613,400 $715,268 $693,942 OPERATING EXPENSES $392,031 $389,494 $372,256 $738,178 $639,760 $590,037 UTILITIES $538,383 $530,181 $619,252 $619,787 $432,331 $371,441 CAPITAL OUTLAY $2,600 $33,672 - $2,072,331 - -
ALLOCATED COSTS $362,449 $418,884 $396,339 $406,543 $515,086 $519,178 Total Expenditures $2,515,928 $3,094,460 $2,839,737 $5,486,705 $3,393,501 $3,316,685

3.39M 3.32M
Expenditures by Expense Type
Table of ContentsFacility Maintenance
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Fleet Maintenance
The Fleet Maintenance Division manages the maintenance and repair of vehicles and equipment owned by the City of Vista. In coordination with other City departments, the division also facilitates the purchase, sale, and auction of vehicles and equipment. The division assists in the development of specications for purchasing new vehicles and equipment and maintains a preventative maintenance program for the entire eet. Preventative maintenance services are scheduled and performed to extend vehicle life, control hazards, and minimize potential losses caused by mechanical failure.

Unscheduled repairs to vehicles and equipment are performed on an as-needed basis. Fleet Maintenance staff also ensure that all eet operations, procedures, and permits are up-to-date and in compliance with state and federal regulations and National Fire Protection Association (NFPA) standards. The Division also manages the refueling station for VUSD vehicles, all City vehicles/equipment, and the Public Works Hazmat storage and DEH inspections.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $966,366 34.69%
OPERATING EXPENSES $905,254 32.50%
CAPITAL OUTLAY $509,872 18.30%
ALLOCATED COSTS $375,884 13.49%
PROFESSIONAL SERVICES $25,719 0.92%
UTILITIES $2,677 0.10%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,007,670 34.97%
OPERATING EXPENSES $918,566 31.88%
CAPITAL OUTLAY $547,115 18.99%
ALLOCATED COSTS $379,317 13.17%
PROFESSIONAL SERVICES $25,718 0.89%
UTILITIES $2,737 0.09%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $577,662 $1,000,315 $916,768 $934,176 $966,366 $1,007,670 PROFESSIONAL SERVICES $8,661 $13,935 $20,866 $28,588 $25,719 $25,718 OPERATING EXPENSES $707,937 $711,037 $750,505 $841,756 $905,254 $918,566 UTILITIES $2,937 $2,630 $1,834 $2,575 $2,677 $2,737
CAPITAL OUTLAY $934,889 $265,630 $702,616 $1,319,162 $509,872 $547,115 ALLOCATED COSTS $280,195 $312,220 $314,994 $327,935 $375,884 $379,317 Total Expenditures $2,512,280 $2,305,767 $2,707,583 $3,454,191 $2,785,772 $2,881,123

2.79M 2.88M
Expenditures by Expense Type
Table of ContentsFleet Maintenance
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Recreation & Community Services
The Recreation & Community Services category provides funding for recreation and sports activities at City parks, the historic Rancho Buena Vista Adobe, senior center programs, Moonlight Amphitheatre and AVO Playhouse cultural arts programs, Wave Waterpark programs, and public arts.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
$15M
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Expenditures by Fund
FY26 Expenditures by Fund
GENERAL FUND $9,419,185 72.23%
WAVE WATERPARK $2,928,273 22.45%
SENIOR CITIZEN NUTRITION $693,937 5.32%
FY27 Expenditures by Fund
GENERAL FUND $9,657,435 72.28%
WAVE WATERPARK $2,997,763 22.44%
SENIOR CITIZEN NUTRITION $705,550 5.28%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
GENERAL FUND $7,399,966 $8,723,794 $8,315,926 $9,151,124 $9,419,185 $9,657,435

SENIOR CITIZEN
NUTRITION $677,323 $650,284 $633,193 $700,273 $693,937 $705,550 WAVE WATERPARK $2,072,943 $2,852,214 $2,609,462 $3,602,780 $2,928,273 $2,997,763 Total
Expenditures $10,150,233 $12,226,292 $11,558,581 $13,454,178 $13,041,395 $13,360,748 13M 13.4M
Expenditures by Fund
Table of ContentsRecreation & Community Services
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Expenditures by Unit
FY26 Expenditures by Unit
CULTURAL ARTS $5,039,576 38.64%
AQUATIC PARK $2,928,273 22.45%
RECREATION PROGRAMS $2,102,865 16.12%
COMMUNITY SERVICES ADMIN $1,000,987 7.68%
SENIOR SERVICES $996,685 7.64%

SENIOR CITIZEN NUTRITION
PRG
$693,937 5.32%
RANCHO BUENA VISTA ADOBE $279,072 2.14%
FY27 Expenditures by Unit
CULTURAL ARTS $5,158,763 38.61%
AQUATIC PARK $2,997,763 22.44%
RECREATION PROGRAMS $2,160,430 16.17%
SENIOR SERVICES $1,027,462 7.69%
COMMUNITY SERVICES ADMIN $1,024,968 7.67%

SENIOR CITIZEN NUTRITION
PRG
$705,550 5.28%
RANCHO BUENA VISTA ADOBE $285,812 2.14%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

COMMUNITY
SERVICES ADMIN $648,985 $681,122 $804,361 $1,055,916 $1,000,987 $1,024,968

RECREATION
PROGRAMS $1,587,702 $1,700,786 $1,947,561 $2,105,699 $2,102,865 $2,160,430

RANCHO BUENA
VISTA ADOBE $217,017 $218,313 $242,362 $250,660 $279,072 $285,812

SENIOR CITIZEN
NUTRITION PRG $677,323 $650,284 $633,193 $700,273 $693,937 $705,550 SENIOR SERVICES $649,307 $790,416 $892,915 $1,062,855 $996,685 $1,027,462 CULTURAL ARTS $4,296,956 $5,333,158 $4,428,727 $4,675,994 $5,039,576 $5,158,763 AQUATIC PARK $2,072,943 $2,852,214 $2,609,462 $3,602,780 $2,928,273 $2,997,763 Total
Expenditures $10,150,233 $12,226,292 $11,558,581 $13,454,178 $13,041,395 $13,360,748 13M 13.4M
Expenditures by Unit
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Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $6,661,103 51.08%
OPERATING EXPENSES $2,309,116 17.71%
ALLOCATED COSTS $2,264,185 17.36%
PROFESSIONAL SERVICES $1,162,380 8.91%
UTILITIES $644,611 4.94%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $6,862,796 51.37%
OPERATING EXPENSES $2,330,504 17.44%
ALLOCATED COSTS $2,296,541 17.19%
PROFESSIONAL SERVICES $1,180,767 8.84%
UTILITIES $690,140 5.17%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $5,316,647 $5,916,856 $6,351,456 $6,262,664 $6,661,103 $6,862,796

PROFESSIONAL
SERVICES $674,225 $992,330 $717,497 $1,154,942 $1,162,380 $1,180,767

OPERATING
EXPENSES $1,695,588 $2,339,229 $2,011,828 $2,582,913 $2,309,116 $2,330,504 UTILITIES $521,108 $553,458 $490,718 $599,333 $644,611 $690,140 CAPITAL OUTLAY $75,998 $494,445 - $782,249 - -
ALLOCATED COSTS $1,866,669 $1,929,975 $1,987,082 $2,072,076 $2,264,185 $2,296,541 Total
Expenditures $10,150,233 $12,226,292 $11,558,581 $13,454,178 $13,041,395 $13,360,748 13M 13.4M
Expenditures by Expense Type
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Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
RECREATION & Recreation & Community Services Director 1 1 1 1 1 COMMUNITY Recreation & Community Services Operations 2 2 2 2 2 SERVICES Community Services Program Manager 2 2 2 2 2
Waterpark Manager 1 1 1 1 1
Management Analyst 1 1 1 1 1
Theater Technical Coordinator 1 1 1 1 1
Senior Account Clerk 1 1
Account Clerk 1 1 1
Waterpark Facility Specialist 1 1 1 1 1
Assistant Waterpark Manager 2 2 2 2 2
Ticket Oﬃce Supervisor 1 1 1 1 1
Theater Administrative Coordinator 1 1 1 1 1
Staﬀ Assistant 1 1 1 1
Senior Oﬃce Specialist 1.75 0.75 0.75 1 1
Park Ranger 4 4 4 4 4
Recreation Leader IV 1 1 1 1 1
Oﬃce Specialist II 1.75 1.75 1.75 1.75 1.75
Recreation Coordinator 3.75 3.75 3.75 4 4
Food Services Supervisor 1 1 1 1 1
Bus Driver 0.88 0.88 0.88 0.88 0.88
Total 28.13 28.13 28.13 28.63 28.63
Summary of Goals
Complete the Parks & Recreation Master Plan: Finalize a comprehensive citywide Parks & Recreation Master Plan to guide future investments and programming in recreation, arts, culture, and open space.

Implement Master Plan Priorities: Begin implementation of key actions identied in the Parks & Recreation Master Plan to support the expansion of recreation, arts, and cultural programs.

Conduct Wave Waterpark Needs Assessment: Complete a comprehensive needs assessment of the Wave Waterpark to evaluate facility conditions, program offerings, and long-term capital improvement needs.

Facilitate Wave Waterpark Community Engagement: Assist in leading the community engagement process to inform phased improvement strategies for the Wave Waterpark based on public input and identied needs.

Advance Site-Specic Park Planning: Complete the community engagement and conceptual design phase for four site-specic park master plans, including Brengle Terrace Park and three additional new park sites.

Support Parks & Recreation Advisory Bodies: Provide staff support to the Parks & Recreation Commission, Public Arts Commission, Senior Citizens Affairs Commission, and Youth Commission to help achieve their respective work plans and goals.

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Recreation & Community Services
Administration
Serving as the administrative support branch of the Recreation & Community Services Department, the Community Services Administration provides leadership, management, and direction to Recreation, Rancho Buena Vista Adobe, Senior Services and Nutrition, Cultural Arts, and the Wave Waterpark divisions. Performs parks planning, design, and community outreach. Staff collaborate with, and provide support to the Parks and Recreation Commission, Public Arts Commission, Senior Citizens Affairs Commission, Youth Commission, Moonlight Cultural Foundation, Friends of the Rancho Buena Vista Adobe, and Alta Vista Botanical Gardens. Movies In The Park, Civic Gallery, Public Art, July 4th Celebration, and Spring Eggstravaganza are also included in this budget unit.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $515,221 51.47%
OPERATING EXPENSES $229,460 22.92%
ALLOCATED COSTS $198,656 19.85%
PROFESSIONAL SERVICES $57,650 5.76%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $535,133 52.21%
OPERATING EXPENSES $234,657 22.89%
ALLOCATED COSTS $196,328 19.15%
PROFESSIONAL SERVICES $58,850 5.74%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $366,814 $342,856 $418,191 $457,457 $515,221 $535,133 PROFESSIONAL SERVICES $29,497 $11,989 $40,223 $98,898 $57,650 $58,850 OPERATING EXPENSES $83,992 $131,618 $150,020 $288,520 $229,460 $234,657 UTILITIES $1 - - - - -
ALLOCATED COSTS $168,682 $194,659 $195,927 $211,041 $198,656 $196,328 Total Expenditures $648,985 $681,122 $804,361 $1,055,916 $1,000,987 $1,024,968 1M 1.02M
Expenditures by Expense Type
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Recreation Programs
The Recreation Division’s mission is to create community and improve quality of life through people, parks and programs.

The division supports these efforts by coordinating programs that strengthen community image, promote health and wellness, encourage personal development, increase cultural unity, and provide positive recreational experiences.

Recreation manages facility and park rentals as well as youth and adult programs. Programs include day camps, instructional classes, preschool activities, special interest classes, and sports. Many programs rely on the generosity of volunteers and the Vista business community through time, talent, and donations. These donations help fund scholarships that give program access to children who may need nancial assistance. Recreation staff regularly analyze all programs for effectiveness and sustainability. The Recreation Division continues to seek creative and innovative ways to market programs, increase participation and facility rentals.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,325,284 63.02%
ALLOCATED COSTS $510,920 24.30%
PROFESSIONAL SERVICES $154,080 7.33%
OPERATING EXPENSES $110,981 5.28%
UTILITIES $1,600 0.08%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,370,819 63.45%
ALLOCATED COSTS $519,458 24.04%
PROFESSIONAL SERVICES $157,260 7.28%
OPERATING EXPENSES $111,293 5.15%
UTILITIES $1,600 0.07%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $1,073,490 $1,145,521 $1,336,364 $1,254,434 $1,325,284 $1,370,819 PROFESSIONAL SERVICES $37,575 $50,140 $39,275 $162,327 $154,080 $157,260 OPERATING EXPENSES $91,557 $79,231 $134,436 $131,416 $110,981 $111,293 UTILITIES $2,335 $1,468 $1,600 $1,600 $1,600 $1,600
CAPITAL OUTLAY $3,703 - - $86,194 - -
ALLOCATED COSTS $379,041 $424,425 $435,886 $469,728 $510,920 $519,458 Total Expenditures $1,587,702 $1,700,786 $1,947,561 $2,105,699 $2,102,865 $2,160,430

2.1M 2.16M
Expenditures by Expense Type
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Rancho Buena Vista Adobe
The mission of this budget unit is to preserve the historical integrity of the Rancho Buena Vista Adobe, and connect its signicance from the past to the present. These efforts are supported by passing on knowledge through rsthand experiences at the facility and through its programs. Adobe Days is a prime example of these efforts. This educational program provides elementary children with the opportunity to experience history and develop a sense of pride and respect for their community. Other examples include public tours, special events, and facility rentals. The Friends of the Rancho Buena Vista Adobe is a non-prot group providing volunteer services through tours and program support.

Collectively, these efforts support the vision and mission by expanding public visibility of the Adobe through marketing, programming, and facility rentals. Staff continue to seek creative and innovative ways to increase participation and facility rentals at the Adobe.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $142,414 51.03%
ALLOCATED COSTS $93,967 33.67%
OPERATING EXPENSES $38,400 13.76%
UTILITIES $4,291 1.54%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $147,056 51.45%
ALLOCATED COSTS $95,850 33.54%
OPERATING EXPENSES $38,400 13.44%
UTILITIES $4,506 1.58%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $112,253 $116,119 $118,954 $118,761 $142,414 $147,056 OPERATING EXPENSES $20,983 $23,269 $41,462 $43,542 $38,400 $38,400 UTILITIES $990 $2,170 $2,408 $2,408 $4,291 $4,506
ALLOCATED COSTS $82,791 $76,755 $79,538 $85,949 $93,967 $95,850 Total Expenditures $217,017 $218,313 $242,362 $250,660 $279,072 $285,812 279K 286K
Expenditures by Expense Type
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Senior Services
The Senior Services Division’s mission is to promote the physical, emotional, and social well-being of older adults, and encourage community involvement. This division provides a friendly, welcoming environment that encourages socialization while improving the quality of life for our guests at the Gloria McClellan Adult Activity and Resource Center, and offering recreation programs, wellness activities, access to health services, and fun special events. This division provides door-to-door transportation to seniors for their medical appointments, grocery shopping, and everyday personal business. The Culture Caravan program provides day trips and overnight excursions for seniors at an affordable price. Our services cover a wide range of needs, aiming to be a “one-stop shop” for most of the seniors’ needs. The Senior Services Division continues to seek creative and cost-effective ways to increase participation and facility rentals at the center.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $656,573 65.88%
ALLOCATED COSTS $171,776 17.23%
OPERATING EXPENSES $106,562 10.69%
PROFESSIONAL SERVICES $39,045 3.92%
UTILITIES $22,729 2.28%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $680,187 66.20%
ALLOCATED COSTS $175,273 17.06%
OPERATING EXPENSES $109,967 10.70%
PROFESSIONAL SERVICES $39,195 3.81%
UTILITIES $22,840 2.22%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $388,973 $506,305 $605,010 $612,183 $656,573 $680,187 PROFESSIONAL SERVICES $24,226 $25,993 $28,210 $56,710 $39,045 $39,195 OPERATING EXPENSES $58,252 $98,495 $96,341 $238,215 $106,562 $109,967 UTILITIES $14,580 $15,618 $19,530 $21,433 $22,729 $22,840 CAPITAL OUTLAY - $23,000 - - - -
ALLOCATED COSTS $163,276 $121,004 $143,824 $134,314 $171,776 $175,273 Total Expenditures $649,307 $790,416 $892,915 $1,062,855 $996,685 $1,027,462 997K 1.03M
Expenditures by Expense Type
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Senior Nutrition Program
The Senior Nutrition Division's mission is to provide nutritious lunches to seniors in a group setting or by delivery to homebound seniors. These efforts are supported by providing transportation to the Gloria McClellan Adult Activity & Resource Center for lunch, and provide activities, presentations, and entertainment before lunch. The program receives partial funding through federal grants administered by the County of San Diego Aging and Independence Services Department. The Senior Nutrition Division works to provide these services to our seniors in creative and cost-effective ways.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $243,345 35.07%
ALLOCATED COSTS $209,746 30.23%
PROFESSIONAL SERVICES $199,335 28.73%
UTILITIES $21,068 3.04%
OPERATING EXPENSES $20,443 2.95%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $252,400 35.77%
ALLOCATED COSTS $212,181 30.07%
PROFESSIONAL SERVICES $199,359 28.26%
UTILITIES $21,167 3.00%
OPERATING EXPENSES $20,443 2.90%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $294,065 $252,469 $267,999 $259,688 $243,345 $252,400 PROFESSIONAL SERVICES $141,274 $174,779 $147,491 $199,337 $199,335 $199,359 OPERATING EXPENSES $43,785 $11,857 $11,710 $25,710 $20,443 $20,443 UTILITIES $13,312 $14,444 $19,099 $19,519 $21,068 $21,167 CAPITAL OUTLAY - $12,735 - - - -
ALLOCATED COSTS $184,888 $184,001 $186,894 $196,020 $209,746 $212,181 Total Expenditures $677,323 $650,284 $633,193 $700,273 $693,937 $705,550 694K 706K
Expenditures by Expense Type
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Cultural Arts
The Cultural Arts Division's mission is to produce quality, cost-effective programs that promote cultural arts and education in our community. The division produces and presents award-winning theatre productions, concerts, and events at the Moonlight Amphitheatre, and oversees rentals of the Moonlight Amphitheatre and AVO Playhouse for concerts, community meetings and productions, dance recitals and special events. The Cultural Arts Division also manages VisTix operations for ticket sales of City-sponsored productions, as well as community-based and independently produced events.

The Cultural Arts division works in partnership with the Moonlight Cultural Foundation and its auxiliaries, the Moonlight Angels and Moonlight Youth Theatre, to support their fundraising efforts and educational outreach on behalf of the City’s Cultural Arts programs. Whenever possible, staff serve as advisors to community art groups, concert/event coordinators, VUSD instructors, and students. The division continues to seek creative and innovative ways to improve marketing, increase ticket sales and facility rentals at the Moonlight Amphitheatre and AVO Playhouse.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $2,244,844 44.54%
OPERATING EXPENSES $1,384,683 27.48%
PROFESSIONAL SERVICES $691,440 13.72%
ALLOCATED COSTS $548,411 10.88%
UTILITIES $170,198 3.38%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $2,319,304 44.96%
OPERATING EXPENSES $1,391,113 26.97%
PROFESSIONAL SERVICES $705,273 13.67%
ALLOCATED COSTS $559,511 10.85%
UTILITIES $183,562 3.56%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $2,081,468 $2,177,859 $2,099,724 $2,052,961 $2,244,844 $2,319,304 PROFESSIONAL SERVICES $424,260 $701,620 $442,944 $486,815 $691,440 $705,273 OPERATING EXPENSES $1,124,935 $1,456,539 $1,207,760 $1,372,410 $1,384,683 $1,391,113 UTILITIES $153,670 $151,382 $156,504 $156,504 $170,198 $183,562 CAPITAL OUTLAY - $336,156 - $73,989 - -
ALLOCATED COSTS $512,622 $509,602 $521,795 $533,315 $548,411 $559,511 Total Expenditures $4,296,956 $5,333,158 $4,428,727 $4,675,994 $5,039,576 $5,158,763

5.04M 5.16M
Expenditures by Expense Type
Table of ContentsCultural Arts
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Wave
The Wave Waterpark's mission is to provide quality aquatic programs and activities for Vista residents and regional guests.

These efforts are supported through programs such as lap swim, camps, junior lifeguards, swim lessons, and safety training. The community pool is also used by high school water polo and swim teams from Rancho Buena Vista High School and Vista High School. Revenue comes from admission and program fees, season pass sales, facility and locker rentals, birthday parties, concessions, special events, and merchandise sales. The Wave continues to receive the highest scores and recognition for safety and lifeguard staff through the City's risk management provider. Staff continues to seek creative and innovative ways to market the Wave and increase sales and facility rentals.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,533,422 52.37%
ALLOCATED COSTS $530,709 18.12%
UTILITIES $424,725 14.50%
OPERATING EXPENSES $418,587 14.29%
PROFESSIONAL SERVICES $20,830 0.71%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,557,897 51.97%
ALLOCATED COSTS $537,940 17.94%
UTILITIES $456,465 15.23%
OPERATING EXPENSES $424,631 14.16%
PROFESSIONAL SERVICES $20,830 0.69%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $999,583 $1,375,727 $1,505,214 $1,507,181 $1,533,422 $1,557,897 PROFESSIONAL SERVICES $17,392 $27,809 $19,354 $150,854 $20,830 $20,830 OPERATING EXPENSES $272,085 $538,220 $370,099 $483,101 $418,587 $424,631 UTILITIES $336,220 $368,375 $291,577 $397,869 $424,725 $456,465 CAPITAL OUTLAY $72,294 $122,555 - $622,066 - -
ALLOCATED COSTS $375,369 $419,529 $423,218 $441,709 $530,709 $537,940 Total Expenditures $2,072,943 $2,852,214 $2,609,462 $3,602,780 $2,928,273 $2,997,763

2.93M 3M
Expenditures by Expense Type
Table of ContentsWave Waterpark
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Community Development
The Community Development Department provides and coordinates development information and services to the public.

Specically, this involves inspection and enforcement of City-adopted building codes, plan checking for code compliance, issuance of City-required permits, record keeping of city maps, and processing of site development plans.

Community Development Department Core Values: Accountability, Collaboration, Integrity, Respect and Teamwork.

Community Development Department Vision Statement: We are a quality organization serving our community with transparency, compassion and innovation, as we continue to polish the gem that is Vista.

Community Development Department staff is committed to fullling the City’s mission: The City is dedicated to providing exceptional services, to improving Vista’s quality of life, and to enhancing the uniqueness of the Vista community.

3.82M 3.88M
Expenditures by Unit
Table of ContentsCommunity Development
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Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $3,050,863 79.93%
ALLOCATED COSTS $465,085 12.19%
PROFESSIONAL SERVICES $241,280 6.32%
OPERATING EXPENSES $57,455 1.51%
UTILITIES $2,000 0.05%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $3,172,731 81.76%
ALLOCATED COSTS $468,049 12.06%
PROFESSIONAL SERVICES $181,280 4.67%
OPERATING EXPENSES $56,265 1.45%
UTILITIES $2,000 0.05%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $2,105,677 $2,450,535 $2,781,037 $2,955,661 $3,050,863 $3,172,731 PROFESSIONAL SERVICES $720,173 $438,210 $216,280 $1,243,622 $241,280 $181,280 OPERATING EXPENSES $101,540 $58,627 $41,379 $123,156 $57,455 $56,265 UTILITIES $4,250 $1,875 $3,840 $3,840 $2,000 $2,000
CAPITAL OUTLAY - $6,444 - - - -
ALLOCATED COSTS $323,983 $359,128 $361,709 $395,620 $465,085 $468,049 Total Expenditures $3,255,622 $3,314,820 $3,404,245 $4,721,899 $3,816,683 $3,880,325

3.82M 3.88M
Expenditures by Expense Type
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Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
COMMUNITY Community Development Director 1 1 1 1 1
DEVELOPMENT Assistant Community Development Director 1 1 1 1 Planning Deputy Director/City Planner 1
City Planner 1 1 1 1
Principal Planner 1
Senior Planner 1 1 1 1 1
Associate Planner 1 1 1 1 1
Junior Planner 1 1 1 1
Staﬀ Assistant 1 1 1 1 1
Development Building Oﬃcial 1 1 1 1 1
Services Senior Plan Check Engineer 1 1
Plan Check Engineer 1 1 1
Junior Plan Check Engineer 1 1 1 1
Senior Building Inspector 1 1 1 1 1
Building Inspector II 2 2 2 2 2
Supervising Dev. Services Tech 1 1 1 1 1
Senior Dev. Services Tech 1 1 1 1 1
Development Services Tech II 1 1 1 1 1
Senior Oﬃce Specialist 1 1 1 1 1
Total 15 17 17 17 17
Summary of Goals
General Plan Update 2050 and Program Environmental Impact Report: Continuing community engagement, gathering public input and working towards City Council adoption of the Program EIR and General Plan Update 2050.

Implement programs of the Adopted 2021-2029 Housing Element: Continuing staff work on implementing all 27 required programs of the City adopted 2021-2029 Housing Element, to continue working on the plan, monitoring and maintaining compliance with this required element of the General Plan, as it was certied by the California Housing and Community Development Department.

Continue Current Planning: Continue to process existing and new Current Planning Entitlements for residential, commercial, industrial and institutional/civic development applications, including reporting to the Planning Commission for public review and their determinations.

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Planning
Current planning programs consist of development processes, such as plot plans, special use permits, site development plans, condominium housing permits, parcel maps, subdivision maps, General Plan and specic plan amendments, variances, and minor use permits that lead to the issuance of grading and building permits. Environmental review of public and private projects, including preparation of exemptions, negative declarations, mitigated negative declarations and environmental impact reports (EIRs), as required by the California Environmental Quality Act (CEQA) are also addressed by the Planning Division. Planning also provides environmental planning assistance to the Fire, Public Works, and Recreation & Community Services departments on a variety of issues, such as sensitive biological habitat, historic and archaeological resources, stormwater quality, hazardous materials, and CEQA compliance. Other types of permits handled by Planning include, but are not limited to, the following: sign permits, home occupation permits, temporary use permits for events on private property, temporary banner permits, minor use permits for establishments serving alcoholic beverages, zoning verication letters and review of business licenses. Advance planning programs include Development Code and Specic Plan amendments, or revisions, as directed by the Planning Commission and City Council.

The Planning Commission reviews, acts upon, and makes recommendations to the City Council on land use matters as authorized by the Municipal and Development Codes.

FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,404,962 79.34%
ALLOCATED COSTS $169,160 9.55%
PROFESSIONAL SERVICES $166,280 9.39%
OPERATING EXPENSES $30,345 1.71%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,457,388 82.52%
ALLOCATED COSTS $170,335 9.64%
PROFESSIONAL SERVICES $106,280 6.02%
OPERATING EXPENSES $32,145 1.82%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $876,737 $1,027,221 $1,198,206 $1,349,222 $1,404,962 $1,457,388 PROFESSIONAL SERVICES $442,173 $328,688 $116,280 $1,143,622 $166,280 $106,280 OPERATING EXPENSES $33,874 $26,212 $22,745 $22,745 $30,345 $32,145 UTILITIES $167 - - - - -
ALLOCATED COSTS $109,697 $117,159 $118,120 $130,641 $169,160 $170,335 Total Expenditures $1,462,648 $1,499,281 $1,455,351 $2,646,230 $1,770,747 $1,766,148

1.77M 1.77M
Expenditures by Expense Type
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Building & Safety
The Building & Safety Division of the Community Development Department provides a one-stop experience for residents seeking to do home improvements and for developers seeking to build and invest in the community. Development Services is the initial point of contact where applicants obtain information for all development questions and issues. The division consists of three primary groups: Development Services Support, Plan Review, and Building Inspections.

Development Services Support staff are the initial interface between the customers and the department; they receive initial submittals for development applications, provide fee estimates, and assist customers through the development process. Plan Review interacts with customers, as needed, from initial pre-submittal review to meetings with design professionals and ensures overall compliance with locally adopted codes and ordinances. Building Inspection ensures structures are constructed to the minimum standards that safeguard the life, welfare, and property of the general public.

This is done through the inspection of buildings to ensure compliance with locally adopted codes and ordinances.

Customer service is an important role for this division because of the ongoing contact between staff and the applicants.

Expenditures by Expense Type
FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,645,901 80.45%
ALLOCATED COSTS $295,925 14.46%
PROFESSIONAL SERVICES $75,000 3.67%
OPERATING EXPENSES $27,110 1.33%
UTILITIES $2,000 0.10%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,715,343 81.14%
ALLOCATED COSTS $297,714 14.08%
PROFESSIONAL SERVICES $75,000 3.55%
OPERATING EXPENSES $24,120 1.14%
UTILITIES $2,000 0.09%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $1,228,940 $1,423,314 $1,582,831 $1,606,439 $1,645,901 $1,715,343 PROFESSIONAL SERVICES $277,999 $109,522 $100,000 $100,000 $75,000 $75,000 OPERATING EXPENSES $67,666 $32,415 $18,634 $100,411 $27,110 $24,120 UTILITIES $4,083 $1,875 $3,840 $3,840 $2,000 $2,000
CAPITAL OUTLAY - $6,444 - - - -
ALLOCATED COSTS $214,286 $241,969 $243,589 $264,979 $295,925 $297,714 Total Expenditures $1,792,974 $1,815,539 $1,948,894 $2,075,669 $2,045,936 $2,114,177

2.05M 2.11M
Expenditures by Expense Type
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Housing & Homelessness
The Housing & Homeless Services Division, within the City Manager Department, leads the City of Vista’s efforts to promote safe, clean neighborhoods while addressing the complex issue of homelessness. The Division implements the City’s Strategic Plan to Address Homelessness and actively seeks and administers grant opportunities to support these efforts. Additionally, the Division administers the following programs:

Community Development Block Grant (CDBG) entitlement program: A federally funded initiative managed by the U.S.

Department of Housing and Urban Development (HUD). The CDBG program supports integrated approaches that provide decent housing, a suitable living environment, and expanded economic opportunities for low- and moderate-income residents. Through this program, the City supports affordable housing strategies, fair housing services, facility improvements, and grants to local non-prots that offer emergency shelter, health services, crime prevention programs, senior support, and emergency assistance.

Vista Successor Agency: Vista’s Redevelopment Agency’s (RDA) efforts had provided the City of Vista with many needed community services, infrastructure improvements, and job opportunities, such as the Vista Business Park, Vista Village, North County Square, and the Vista Transit Center. As required by State Legislation, the Agency was dissolved February 1, 2012. The Successor Agency (City of Vista) assumed responsibility for administering the RDA's enforceable obligations, completing existing projects, and moving forward with the process of formally dissolving the RDA operations over time.

Vista Housing Authority: As the designated Housing Authority, the Community Development Commission oversees the development and preservation of affordable housing within Vista. The Division works closely with development partners to negotiate Affordable Housing Agreements that create new housing opportunities, eliminate blight, and revitalize neighborhoods.

Expenditure Summary
Expenditures by Fund
FY26 Expenditures by Fund

COMMUNITY DVPT BLOCK
GRANT
$953,823 52.12%
VISTA HOUSING AUTHORITY $803,899 43.93%

VISTA REDEVELOPMENT
AGENCY
$68,465 3.74%
GENERAL FUND $3,710 0.20%
FY27 Expenditures by Fund

COMMUNITY DVPT BLOCK
GRANT
$953,823 52.06%
VISTA HOUSING AUTHORITY $801,893 43.77%

VISTA REDEVELOPMENT
AGENCY
$72,518 3.96%
GENERAL FUND $3,808 0.21%

1.83M 1.83M
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
GENERAL FUND $1,564,326 $2,949,188 $841,482 $17,509,741 $3,710 $3,808

COMMUNITY DVPT
BLOCK GRANT $514,057 $349,833 $346,594 $415,570 $953,823 $953,823

VISTA HOUSING
AUTHORITY $493,084 $381,547 $757,321 $1,330,101 $803,899 $801,893 VISTA

REDEVELOPMENT
AGENCY
$124,930 $83,671 $84,925 $86,298 $68,465 $72,518
Total Expenditures $2,696,398 $3,764,239 $2,030,322 $19,341,711 $1,829,897 $1,832,042 Expenditures by Expense Type
FY26 Expenditures by Expense Type
OPERATING EXPENSES $1,038,967 56.78%
SALARY & BENEFITS $377,336 20.62%
PROFESSIONAL SERVICES $232,008 12.68%
ALLOCATED COSTS $181,586 9.92%
FY27 Expenditures by Expense Type
OPERATING EXPENSES $1,038,215 56.67%
SALARY & BENEFITS $380,261 20.76%
PROFESSIONAL SERVICES $231,107 12.61%
ALLOCATED COSTS $182,459 9.96%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $560,858 $579,303 $569,904 $1,137,213 $377,336 $380,261

PROFESSIONAL
SERVICES $151,427 $1,718,775 $883,296 $2,814,876 $232,008 $231,107

OPERATING
EXPENSES $1,744,880 $1,046,307 $409,052 $11,428,182 $1,038,967 $1,038,215 UTILITIES - $7,188 - $36,000 - -
DEBT SERVICE - $195,000 - $993,000 - -
CAPITAL OUTLAY $84,981 $50,000 - $2,753,050 - -
ALLOCATED COSTS $154,252 $167,665 $168,070 $179,389 $181,586 $182,459 Total Expenditures $2,696,398 $3,764,239 $2,030,322 $19,341,711 $1,829,897 $1,832,042 Expenditures by Fund

1.83M 1.83M
Expenditures by Expense Type
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Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
Housing & Housing & Homelessness Division Manager 1.00 1.00 Homelessness Homeless Program Manager 1.00 1.00 1.00
Housing Program Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00
Staﬀ Assistant 1.00 1.00 1.00 1.00 1.00
Senior Oﬃce Specialist 1.00 1.00 1.00 1.00 1.00
TOTAL 4.00 5.00 5.00 5.00 5.00
Summary of Goals
Implement and advance the City’s Strategic Plan to Address Homelessness by coordinating services, resources, and partnerships to support individuals experiencing homelessness.

Strengthen community investment by leveraging Community Development Block Grant (CDBG) funds and fostering partnerships with local organizations to enhance neighborhood services and support vulnerable populations.

Expand and preserve affordable housing opportunities in Vista through development, rehabilitation, and policy strategies that promote housing stability and long-term affordability.

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Code Enforcement
Code Enforcement is a division within the City Manager's Ofce and is responsible for enforcing zoning, land use regulations, and municipal and development codes, including but not limited to: property maintenance, nuisance abatement, noise control standards, illegal garage conversions, abandoned vehicles, junk and debris, recreational and oversized vehicle parking regulations, street sweeping compliance, illegal street-vending, delinquent business licensing, illegal public right-of-way encroachments, removal of illegal signage from the public right-of-way, signage regulations, grafti abatement and shopping cart removal reporting. Staff process all parking and administrative citations issued. Code Enforcement also conducts inspections of ice cream trucks, catering trucks, food vendors, medical marijuana dispensaries, and massage establishments. The division oversees the false alarm ordinance program, vehicle tow and storage contract, parking enforcement services, animal control services agreement, Crime Free Multi-Housing Program, and Code Enforcement Volunteers’ Program. Code Enforcement ofcers coordinate the removal of abandoned vehicles and encampments. The division works in collaboration with the Sheriff's Department, other City departments and governmental organizations on the Civil Abatement Task Force. The Code Enforcement division is the primary source for communication and collaboration within the community for efforts aimed at blight and nuisance reduction efforts.

Expenditure Summary
Historical Expenditures Across Department
Expenses Actual Expenses Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
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FY26 Expenditures by Expense Type
SALARY & BENEFITS $1,300,532 45.14%
PROFESSIONAL SERVICES $1,047,424 36.36%
ALLOCATED COSTS $299,256 10.39%
OPERATING EXPENSES $224,170 7.78%
UTILITIES $9,563 0.33%
FY27 Expenditures by Expense Type
SALARY & BENEFITS $1,355,015 44.27%
PROFESSIONAL SERVICES $1,168,528 38.18%
ALLOCATED COSTS $302,644 9.89%
OPERATING EXPENSES $224,756 7.34%
UTILITIES $9,563 0.31%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $1,008,610 $983,122 $1,263,149 $1,267,366 $1,300,532 $1,355,015 PROFESSIONAL SERVICES $750,744 $821,641 $940,444 $940,444 $1,047,424 $1,168,528 OPERATING EXPENSES $206,077 $204,068 $217,680 $221,520 $224,170 $224,756 UTILITIES $8,988 $9,216 $9,563 $9,563 $9,563 $9,563
CAPITAL OUTLAY $11,050 - - - - -
ALLOCATED COSTS $219,314 $241,775 $220,143 $236,707 $299,256 $302,644 Total Expenditures $2,204,783 $2,259,822 $2,650,979 $2,675,600 $2,880,945 $3,060,506 Personnel Summary
Department Title FY2023
Actual
FY2024
Actual
FY2025
Amended
FY2026
Budgeted
FY2027
Budgeted
Code Code Enforcement Manager 1 1 1 1 1
Enforcement Senior Code Enforcement Oﬃcer 1 1 1 1 1
Code Enforcement Oﬃcer II 4 4 4 4 4
Code Enforcement Oﬃcer I 2 2 2 2 2
Senior Oﬃce Specialist 1 1 1 1 1
Total 9 9 9 9 9

2.88M 3.06M
Expenditures by Expense Type
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Summary of Goals
Promote Public Safety through Fair Enforcement: Support a safe and well-maintained community by enforcing City codes in a fair, consistent, and transparent manner.

Enhance Quality of Life Through Complaint Response: Improve neighborhood conditions by promptly addressing and resolving code violations identied through resident complaints.

Encourage Voluntary Compliance: Foster community engagement and education efforts that promote voluntary compliance with City codes and regulations.

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Funding Sources Overview
The City of Vista utilizes a variety of funding sources to support its operations, capital improvements, and public services.

These funding sources ensure the city can effectively manage its scal responsibilities and maintain the well-being of its residents. Below is an overview of the primary funding sources that contribute to the city’s budget:

General Fund: The General Fund is the City’s primary operating fund and is supported by general-purpose revenues that are not legally restricted for specic uses. Approximately 68 percent of General Fund revenue is derived from taxes, including property tax, sales tax, cannabis tax, franchise fees, and transient occupancy tax. Charges for services—such as development-related fees, recreation program fees, and public safety cost recovery—represent another signicant source, accounting for approximately 18 percent of General Fund revenue. Additional funding is provided through licenses and permits, nes, investment earnings, and interdepartmental service charges.

Special Revenue Funds: Special revenue funds account for revenues that are legally restricted for specic purposes. These include revenues from the gas tax, developer impact fees, assessment districts, Proposition A sales tax, and various state and federal grants. These funds are designated to support targeted programs such as street maintenance, affordable housing, public transportation, and community development.

Fiduciary Fund: The City maintains one Fiduciary Fund: the Successor Agency to the former Vista Redevelopment Agency.

Revenues are derived from Redevelopment Property Tax Trust Fund (RPTTF) allocations, which are used to fulll the agency’s enforceable obligations as approved by the State’s Department of Finance.

Enterprise Funds: Enterprise funds are self-supporting and function similarly to private businesses. Revenues are generated from user charges and fees for services provided. The City of Vista operates four enterprise funds, which include Vista Sewer, Bueana Sanitation District, Wave Waterpark, and California Mandated Trash Clean-up.

Internal Service Fund: Internal service funds provide centralized services to city departments and recover costs through internal charges. The City of Vista operates four internal service funds to support citywide operations through centralized services and cost recovery from user departments. These funds include Risk Management, Building & Facility Maintenance, Fleet Maintenance/Replacement, and Information Technology. These funds are nanced through interdepartmental charges and do not directly generate revenue from external sources, but instead allocate operational costs proportionally across departments based on service usage.

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General Fund Revenues
FY26 Revenues by Revenue Source
SALES TAX $41,635,740 33.04%
PROPERTY TAXES $37,765,092 29.97%
FIRE CHARGES $13,234,066 10.50%
RECREATION CHARGES $5,318,013 4.22%
INTERNAL CHARGES $4,980,570 3.95%
CITY PORTFOLIO EARNINGS $4,632,486 3.68%
FRANCHISE TAXES $4,345,942 3.45%
BUSINESS LICENSES $2,450,898 1.94%
TRANSIENT OCCUPANCY TAX $2,222,007 1.76%
BUILDING CHARGES $2,003,500 1.59%
ENGINEERING CHARGES $1,530,000 1.21%
CITY COLLECTED FINES $1,316,200 1.04%
USE OF RESERVES $1,224,970 0.97%
LEASE INCOME $734,785 0.58%
CONTRIBUTIONS $580,500 0.46%
PLANNING CHARGES $451,800 0.36%
OTHER CHARGES $437,720 0.35%
TRANSFERS IN $429,899 0.34%
STATE INTERGOVERNMENTAL $220,326 0.17%
MISCELLANEOUS $189,507 0.15%
COUNTY COLLECTED FINES $150,000 0.12%

OTHER LICENSES OR

PERMITS
$132,772 0.11%
FEDERAL GRANTS $21,100 0.02%
LOCAL GRANTS $7,000 0.01%

RECOVERIES AND

SETTLEMENTS
$5,000 0.00%
FY27 Revenues by Revenue Source
SALES TAX $42,925,042 32.81%
PROPERTY TAXES $39,459,816 30.16%
FIRE CHARGES $13,582,887 10.38%
RECREATION CHARGES $5,498,555 4.20%
CITY PORTFOLIO EARNINGS $5,073,565 3.88%
INTERNAL CHARGES $4,980,570 3.81%
FRANCHISE TAXES $4,385,591 3.35%
BUSINESS LICENSES $2,498,858 1.91%
TRANSIENT OCCUPANCY TAX $2,310,000 1.77%
BUILDING CHARGES $2,003,500 1.53%
USE OF RESERVES $1,842,654 1.41%
ENGINEERING CHARGES $1,530,000 1.17%
CITY COLLECTED FINES $1,316,200 1.01%
LEASE INCOME $740,530 0.57%
CONTRIBUTIONS $580,500 0.44%
OTHER CHARGES $459,958 0.35%
PLANNING CHARGES $451,800 0.35%
TRANSFERS IN $429,899 0.33%
STATE INTERGOVERNMENTAL $220,326 0.17%
MISCELLANEOUS $197,062 0.15%

OTHER LICENSES OR

PERMITS
$161,960 0.12%
COUNTY COLLECTED FINES $150,000 0.11%
FEDERAL GRANTS $21,100 0.02%
LOCAL GRANTS $7,000 0.01%

RECOVERIES AND

SETTLEMENTS
$5,000 0.00%
Category FY 2023 Actual FY 2024 Actual FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

PROPERTY TAXES

CURRENT SECURED
PROPERTY TAX $14,592,329 $15,310,860 $16,101,794 $16,817,222 $17,601,976

CURRENT UNSECURED
PROPERTY TAX $473,581 $537,753 $489,800 $558,233 $583,585 126M 131M
Revenues by Revenue Source
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Category FY 2023 Actual FY 2024 Actual FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

DELINQUENT
UNSECURED PROP TAX -$26,056 -$8,209 - - -

SUPPLEMENTAL ROLL
SECURED $804,074 $696,657 $382,497 $579,410 $579,410

SUPPLEMENTAL ROLL
UNSECURED $37,231 $50,189 $15,233 $25,859 $25,859

ALL SUPPLEMENTAL HO
EXEMPTION $974 $597 $1,526 $1,107 $1,107

HOMEOWNERS
PROPERTY TAX RELIEF $78,263 $75,235 $81,178 $79,135 $79,135

STATE SECURED
UNITARY $323,248 $359,374 $295,961 $359,426 $359,426

REAL PROPERTY
TRANSFER TAX $528,692 $634,510 $545,415 $545,415 $545,415

VLF PROPERTY TAX
COMPENSATION $12,026,572 $12,975,044 $13,194,040 $14,191,410 $14,845,634 AB 1484 PROPERTY TAX
DISTRIBUT $3,539,557 $4,169,782 $2,482,336 $4,607,875 $4,838,269 Total PROPERTY TAXES $32,378,466 $34,801,790 $33,589,780 $37,765,092 $39,459,816

SALES TAX
SALES AND USE TAX $23,311,150 $22,607,089 $23,702,835 $23,078,919 $23,935,950 SALES TAX PROP L $11,950,840 $11,874,115 $12,271,998 $12,108,428 $12,540,699 CANNABIS TAX $6,918,195 $6,540,061 $7,000,000 $5,500,000 $5,500,000 SB 172 SALES TAX
REVENUES $911,529 $917,848 $945,759 $948,393 $948,393
Total SALES TAX $43,091,714 $41,939,113 $43,920,592 $41,635,740 $42,925,042

TRANSIENT OCCUPANCY
TAX

TRANSIENT OCCUPANCY
TAX $2,101,882 $2,161,020 $2,081,767 $2,222,007 $2,310,000 Total TRANSIENT
OCCUPANCY TAX $2,101,882 $2,161,020 $2,081,767 $2,222,007 $2,310,000

FRANCHISE TAXES
FRANCHISE FEE-SDGE $1,507,669 $1,812,925 $1,241,460 $1,504,196 $1,504,196

FRANCHISE FEE-TRASH
$1,817,412 $2,018,036 $1,987,708 $2,140,933 $2,205,161

FRANCHISE FEE-COX
CABLE $695,793 $477,774 $511,950 $429,997 $408,497

FRANCHISE FEE-NEW
CHARTER $107,666 $109,858 $100,000 $90,000 $90,000
FRANCHISE FEE-AT&T $91,346 $68,428 $85,000 $61,584 $58,505 DES-CITYWIDE PEG FEE $174,016 $119,233 $139,390 $119,232 $119,232 Total FRANCHISE TAXES $4,393,903 $4,606,253 $4,065,508 $4,345,942 $4,385,591

BUSINESS LICENSES
BUSINESS LICENSE $2,212,431 $2,304,882 $2,435,454 $2,397,998 $2,445,958 BUSINESS LICENSE $57,521 $773 $5,000 $5,000 $5,000

BUSINESS LICENSE
PENALTIES $73,467 $39,469 $56,100 $40,000 $40,000

BUSINESS LICENSE
PENALTIES $73 - - - -
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Category FY 2023 Actual FY 2024 Actual FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

BUSINESS LICENSE
PRIOR YEAR - $17 - - -
SB 1186 DISABILITY
ACCESS FEE $29,080 $26,308 $6,000 $6,300 $6,300
SB 1186
ADMINISTRATION FEE $1,711 $1,548 $1,600 $1,600 $1,600
Total BUSINESS LICENSES $2,374,283 $2,372,996 $2,504,154 $2,450,898 $2,498,858

OTHER LICENSES OR

PERMITS
BINGO LICENSES $15,011 $13,942 $15,000 $14,000 $14,000
TOBACCO LICENSE $9,400 $9,625 $10,500 $9,500 $9,500
MASSAGE PERMIT FEE $480 $380 $420 $380 $380

CANNABIS APPLICATION
FEE $439,589 $66,814 $241,580 $108,892 $138,080
Total OTHER LICENSES OR
PERMITS $464,480 $90,761 $267,500 $132,772 $161,960
STATE

INTERGOVERNMENTAL

MOTOR VEHICLE IN-
LIEU TAX $102,800 $123,318 $75,743 $100,326 $100,326

STATE MANDATED COST
REIMBURSE $77,442 $287,869 $75,000 $75,000 $75,000
AB 939 TRASH FEES $48,678 $45,802 $49,404 $45,000 $45,000 Total STATE
INTERGOVERNMENTAL $228,921 $456,989 $200,147 $220,326 $220,326

LOCAL GRANTS

RSWA ENVIRONMENTAL
ENHANCEMENT $61,387 $77,648 $7,000 $7,000 $7,000
LOCAL GRANT REVENUE - $28,026 - - -
LOCAL GRANT REVENUE - $53,541 - - -
OTHER FIRE CHARGES - $2,119 - - -
Total LOCAL GRANTS $61,387 $161,334 $7,000 $7,000 $7,000

STATE GRANTS

HOMELESSNESS

PREVENTION
$250,000 - - - -

HOMELESSNESS
PREVENTION - $901,399 - - -

HOMELESSNESS
PREVENTION $873,183 $955,211 - - -

HOMELESSNESS
PREVENTION - $1,226,878 $699,381 - -
SB2 PLANNING GRANT $53,163 $48,445 - - -
STATE GRANTS - MISC - $509 - - -
STATE GRANTS - MISC $54,009 $140,192 - - -
STATE GRANTS - MISC - $54,794 - - -
STATE GRANTS - MISC $267,280 $27,817 - - -
STATE GRANTS - MISC -$10,740 $114,004 - - -
Total STATE GRANTS $1,486,894 $3,469,247 $699,381 - -

FEDERAL GRANTS
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Adopted
FY 2026
Budgeted
FY 2027
Budgeted

ASST TO FIREFIGHTERS
GRANT -$8,662 $8,662 - - -

URBAN AREA SECURITY
INITIATIVE - $22,014 - - -

JUSTICE ASSISTANCE
GRANT $28,830 - - - -

OFFICE OF TRAFFIC
SAFETY GRANT $5,558 $23,292 - - -

ST HOMELAND SEC
GRANT PRO-CITY $72,273 - - - -

URBAN AREA SEC
INITIATIVE-CITY - $13 - - -

URBAN AREA SEC
INITIATIVE-CITY - -$2,800 - - -

SUMMER FOOD
NUTRITION PROGRAM $28,395 $14,931 $21,100 $21,100 $21,100 CALTRANS FTA 5310
GRANT $50,555 $47,826 - - -
Total FEDERAL GRANTS $176,949 $113,937 $21,100 $21,100 $21,100

RECREATION CHARGES

RCS MISC -
SCHOLARSHIP - -$146,250 - - -
SPORTS & ATHLETICS $1,902 $6,831 $7,200 $7,200 $7,200
SPORTS & ATHLETICS $43,030 $36,568 $50,000 $50,000 $50,000 SPORTS & ATHLETICS $16,799 $23,323 $7,000 $18,500 $18,500 SPORTS & ATHLETICS $4,830 $2,547 $3,600 $3,600 $3,600
SPORTS & ATHLETICS $71,003 $129,737 $105,000 $115,000 $115,000 SPORTS & ATHLETICS $3,002 $5,225 $4,823 $4,823 $4,823
SPORTS & ATHLETICS $24,878 $23,855 $35,000 $38,500 $38,500 SPORTS & ATHLETICS $11,685 $10,702 $12,500 $13,000 $13,000 SPORTS & ATHLETICS $11,733 $8,627 $10,000 $13,000 $13,000 LIGHT FEES $27,649 $28,087 $35,500 $35,500 $35,500
LIGHT FEES $24,431 $33,511 $37,000 $37,000 $37,000
LEAGUE FEES $1,317 $1,432 $1,300 $1,700 $1,700
LEAGUE FEES $6,917 $7,515 $7,000 $9,000 $9,000
LEAGUE FEES $1,217 $1,294 $1,200 $1,200 $1,200

MOONLIGHT
AMPHITHEATER -$8,846 $14,806 $15,000 - -

MOONLIGHT
AMPHITHEATER $534,444 $698,431 $625,000 $625,000 $668,250

MOONLIGHT
AMPHITHEATER $506,219 $534,543 $560,000 $650,000 $694,500

MOONLIGHT
AMPHITHEATER $564,182 $642,181 $545,000 $605,000 $647,250

MOONLIGHT
AMPHITHEATER $511,412 $496,930 $515,000 $610,000 $631,500

MOONLIGHT
AMPHITHEATER $482,452 $514,076 $535,000 $610,000 $631,500 AVO RENTALS $90,673 -$51,458 $37,000 $33,600 $36,142
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Adopted
FY 2026
Budgeted
FY 2027
Budgeted

CURBSIDE CAFE
RENTAL $47,050 $47,100 $49,300 $47,100 $47,100
AVO PLAYHOUSE -$1,512 - - - -
RENTERS TICKET SALES $555 -$7,745 $40,000 - -

DES-MOONLIGHT
FACILITY FEE $90,467 $84,706 $90,000 $100,000 $100,000

DES-MOONLIGHT
FACILITY FEE $91,936 $92,460 $100,000 $100,000 $100,000

FOOD & BEVERAGE
INCOME $134,923 $127,174 $130,000 $135,000 $137,500
MOONLIGHT RENTAL - - - $37,500 $40,000
MOONLIGHT RENTAL $59,804 $57,329 $40,000 $82,144 $82,144

MOONLIGHT SPECIAL
EVENTS $49,017 - $42,500 - -

MOONLIGHT SPECIAL
EVENTS $400,521 $573,352 $300,000 $475,000 $475,000
TRIPS $43,494 $86,087 $80,000 $100,000 $100,000
TRANSP FARES:SHUTTLE $2,324 $3,494 $7,500 $3,500 $3,500 TAXI SCRIP $3,936 $4,165 $8,000 $5,000 $5,000

SENIOR CENTER
CLASSES $778 $729 $16,750 $7,500 $7,500

SPECIAL FACILITIES
USAGE $770 - - - -

SPECIAL FACILITIES
USAGE $3,300 - - - -

SPECIAL FACILITIES
USAGE $1,540 $1,540 $4,620 - -

SPECIAL FACILITIES
USAGE $124,697 $111,198 $125,000 $130,000 $130,000

BRENGLE SENIOR
CENTER RENTALS $18,081 $35,201 $18,152 $24,500
$24,500
SPORTS PARK RENTALS $6,295 $6,915 $3,500 $3,500 $3,500

RANCHO SCHOOLS
PROGRAM $65,134 $66,420 $75,932 $75,932 $75,932
RANCHO RENTALS $87,089 $103,627 $105,501 $105,501 $105,501 DAY CAMPS $225,799 $396,656 $204,584 $246,939 $246,939
PRESCHOOL $66,298 $37,612 $59,948 $59,948 $59,948

INSTRUCTIONAL
CLASSES $56,527 $89,722 $55,000 $85,000 $85,000
EVENTS - - - $5,576 $5,576
HIGHLAND GAMES $5,939 $29,326 $14,000 - -
4TH OF JULY PROGRAM $28,754 $4,510 $20,400 $6,750 $6,750

RECREATION GUIDE
ADVERTISEMENT - - $1,700 - -

DES-PARK & FACILITY
MAINT $20 $47 - - -
OTHER RECREATION - $5,250 - - -
GASB 87-LEASE INCOME
ADJUST $3,623 -$206 - - -
Total RECREATION
CHARGES $4,548,089 $4,979,186 $4,741,510 $5,318,013 $5,498,555 Table of ContentsGeneral Fund
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Adopted
FY 2026
Budgeted
FY 2027
Budgeted

BUILDING CHARGES
BUILDING PERMIT FEES $2,577,551 $2,342,571 $1,800,000 $2,000,000 $2,000,000

BUILDING AFTER HOUR
INSPECTION $3,601 $11,714 $2,500 $3,500 $3,500
Total BUILDING CHARGES $2,581,151 $2,354,285 $1,802,500 $2,003,500 $2,003,500

ENGINEERING CHARGES
ENGINEERING FEES $1,225,957 $1,242,418 $850,000 $950,000 $950,000 MAPS $3,686 - - - -
PERMITS $76,849 $82,046 $65,000 $80,000 $80,000
PERMITS -$47,724 - - - -
PERMITS - $125,000 - - -
PERMITS $129,486 $173,466 $100,000 $100,000 $100,000
PERMITS $118,269 $86,641 $75,000 $75,000 $75,000
PERMITS $291,012 $330,548 $210,000 $266,000 $266,000
PERMITS $68,131 $70,489 $35,000 $59,000 $59,000
Total ENGINEERING
CHARGES $1,865,666 $2,110,608 $1,335,000 $1,530,000 $1,530,000

PLANNING CHARGES
PLANNING $518,746 $419,122 $400,000 $400,000 $400,000

HOME OCCUPANCY
PERMIT $38,234 $36,723 $30,000 $35,000 $35,000

SHORT TERM RENTAL
PERMIT - - - $16,800 $16,800

ENVIRONMENTAL
REVIEW $318,475 - - - -

GENERAL PLAN UPDATE
FEES $32,192 $24,387 - - -
Total PLANNING CHARGES $907,647 $480,231 $430,000 $451,800 $451,800

FIRE CHARGES

AMBULANCE FEES
$3,240,784 $3,165,824 $4,370,439 $4,633,885 $4,726,563

AMBULANCE FEES-
VFPD $238,392 $445,331 $237,699 $651,841 $664,878

PRIVATE AMBULANCE
PERMIT FEES $250 $750 $618 $650 $670
FIRST RESPONDER FEES $302,934 $214,709 $267,423 $314,274 $320,559

GROUND EMER
MEDICAL TRANSPORT $834,074 $55,742 - - -

PUBLIC PROVIDER
GEMT $281,539 $1,759,631 $1,022,186 $2,916,000 $3,061,800 VFPD REIMBURSEMENT $3,875,270 $4,152,085 $3,809,759 $4,197,243 $4,281,188

FOREST AGENCY FIRES
REIMBURSE $232,984 $300,915 - $150,000 $150,000
PLANNING & ENG FEES:

FIRE $53,040 $74,957 $51,500 $49,125 $50,599

FIRE PLAN CHECK
REVIEW $54,155 $39,828 $66,950 $58,226 $59,973
FIRE ANNUAL PERMITS $32,119 $40,822 $56,650 $50,913 $52,440 FIRE ANNUAL PERMITS - -$123 - - -
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Adopted
FY 2026
Budgeted
FY 2027
Budgeted

DES-AERIAL
EQUIPMENT FEES $44,666 $61,431 - - -

EMERGENCY MAPPING
UPDATE FEE $1,440 $5,200 $721 $2,356 $2,426
OTHER FIRE CHARGES $12,316 $78,855 $20,600 $32,650 $33,630 FIRE INSPECTION FEES $54,904 $135,327 $20,600 $41,903 $43,161 FIRE INSPECTION FEES - -$50 - - -

WEED & LOT CLEARING
FEES $41,491 $18,253 $35,000 $135,000 $135,000
Total FIRE CHARGES $9,300,359 $10,549,489 $9,960,145 $13,234,066 $13,582,887

OTHER CHARGES
DUPLICATION FEES $60 $52 $50 $50 $50
ELECTION FILING FEES $8,653 - $8,500 - $8,500
SUBSCRIPTION FEES $223 $185 $313 $290 $290
INVESTIGATION FEES $2,250 $2,515 $1,000 $2,076 $2,076

OTHER SERVICE
CHARGES $1,508 $4,797 $300 $300 $300

ICE CREAM VENDOR
FEES $1,972 $884 $1,200 $1,200 $1,200

FOOD VENDING
VEHICLE PERMIT $2,516 $7,344 $1,100 $2,600 $2,600

SIDEWALK VENDOR
PERMIT FEES - $1,285 $100 $600 $600
WITNESS FEES $825 - $300 $500 $500

VUSD LAW

ENFORCEMENT

SERVICES
$165,332 $370,329 $313,402 $384,604 $396,142

CRIME FREE
CERTIFICATION $5,850 $1,000 $7,850 - -

FALSE ALARM PERMIT
FEES $6,477 $8,058 $8,000 $8,000
$8,000

FALSE ALARM PERMIT
FEES $24,167 $4,551 - - -

DELINQUENT REFUSE
COLLECTIONS $2,431 $5,922 - - $2,400

EXCESS SOLID WASTE
FEES $35,342 $34,071 $38,000 $32,000 $32,000

LEGAL SERVICE
CHARGES $1 $3,499 - - -

BAD CHECK,
COLLECTION FEES $775 $836 $300 $500 $300

COLLECTION & NSF
FEES $5,947 $1,011 $2,328 $1,000 $1,000
GENERAL COLLECTIONS - $3,341 - - -

EV CHARGING STATION
REVENUE - - - $4,000 $4,000
Total OTHER CHARGES $264,329 $449,681 $382,743 $437,720 $459,958

INTERNAL CHARGES

ADMINISTRATION COST
RECOVERY $3,803,709 $4,032,987 $4,032,746 $4,380,570 $4,380,570 Table of ContentsGeneral Fund
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Adopted
FY 2026
Budgeted
FY 2027
Budgeted

RECOVERED PAYROLL
CHARGES - - $400,000 $600,000 $600,000
Total INTERNAL CHARGES $3,803,709 $4,032,987 $4,432,746 $4,980,570 $4,980,570

CITY COLLECTED FINES
PARKING FINES $960,757 $982,397 $850,000 $1,000,000 $1,000,000 PARKING FINES $4,884 $17,755 $75,000 - -

HANDICAP
CORRECTION FEE $725 $2,025 $1,200 $1,200 $1,200

ADMINISTRATIVE
CITATION FINES $28,600 $19,456 $25,000 $25,000 $25,000

ADMINISTRATIVE
CITATION FINES $146,955 $29,479 $35,000 $35,000 $35,000

TOWED VEHICLE
PAYMENTS $129,385 $90,958 $84,000 $84,000 $84,000

DUI COST RECOVERY
PROGRAM $2,716 $3,069 $3,200 $3,000 $3,000

DUI COST RECOVERY
PROGRAM $31,964 -$852 $48,000 $48,000 $48,000
RED LIGHT CITATIONS $14,138 $16,240 - - -
FALSE ALARM FINES $132,817 $125,048 $120,000 $120,000 $120,000 GENERAL FINES - - $1,810 - -

ASSET FORFEITURE
FUND $4,742 $15,539 - - -
Total CITY COLLECTED
FINES $1,457,683 $1,301,115 $1,243,210 $1,316,200 $1,316,200

COUNTY COLLECTED
FINES
VEHICLE CODE FINES $156,499 $184,601 $150,000 $150,000 $150,000 Total COUNTY COLLECTED
FINES $156,499 $184,601 $150,000 $150,000 $150,000

CITY PORTFOLIO

EARNINGS
INVESTMENT EARNINGS $2,815,335 $3,859,720 $2,371,370 $4,632,486 $5,073,565 GAIN ON SECURITIES -$520,621
$312,350 - - -
Total CITY PORTFOLIO
EARNINGS $2,294,714 $4,172,070 $2,371,370 $4,632,486 $5,073,565

INTEREST ON NOTES AND
LOANS
CRA DEBT INTEREST $1,970,922 - - - -
Total INTEREST ON NOTES
AND LOANS $1,970,922 - - - -

LEASE INCOME

LEASE-INTEREST
INCOME $139,873 $100,709 - - -
LEASE INCOME $536,563 $509,489 $519,612 $538,980 $538,980 LEASE INCOME $35,040 $36,084 $37,164 $38,280 $39,420
LEASE INCOME $1,410 $1,445 $1,480 $1,530 $1,580
CIVIC CENTER LEASE $107,064 $109,761 $112,680 $115,545 $118,575 GASB 87-LEASE INCOME
ADJUST $4,738 $31,411 - - -
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Adopted
FY 2026
Budgeted
FY 2027
Budgeted
CELL TOWER LEASE $25,064 - - - -
CELL TOWER LEASE $27,308 $22,757 - - -
CELL TOWER LEASE $27,308 $22,757 - - -
CELL TOWER LEASE $27,308 $27,308 - - -
CELL TOWER LEASE $25,285 $2,142 $28,984 - -
CELL TOWER LEASE $27,308 $22,757 - - -
CELL TOWER LEASE $25,642 $27,013 $28,984 $30,450 $31,975 CELL TOWER LEASE $8,617 $9,186 $8,908 $10,000 $10,000

DES-CELL TOWER
LEASE $44,788 $47,308 - - -

DES-CELL TOWER
LEASE $62,126 $66,660 - - -

DES-CELL TOWER
LEASE $96,407 $16,337 - - -

DES-CELL TOWER
LEASE $62,451 $66,897 - - -
Total LEASE INCOME $1,284,300 $1,120,020 $737,812 $734,785 $740,530

OTHER EARNINGS

OTHER INTEREST
EARNINGS $4 $332 - - -

OTHER INTEREST
EARNINGS $184 - - - -
Total OTHER EARNINGS $188 $332 - - -
GASB 31 ADJUSTMENT
GASB 31 ADJUSTMENT -$1,437,694 $2,815,071 - - -
Total GASB 31
ADJUSTMENT -$1,437,694 $2,815,071 - - -

OTHER DEVELOPMENT
FEES

UNDERGROUNDING IN-
LIEU FEES $62,217 - - -
-
Total OTHER
DEVELOPMENT FEES $62,217 - - - -

CONTRIBUTIONS
SPONSORSHIP INCOME $9,582 $11,695 $750 $5,000 $5,000
4TH OF JULY
CONTRIBUTIONS $29,300 $19,300 $30,000 $45,000 $45,000
CONTRIBUTIONS $125 - - - -
CONTRIBUTIONS $32,600 $83,500 $50,000 $93,000 $93,000
CONTRIBUTIONS $50,000 - $12,500 $37,500 $37,500
MCF DONATIONS $143,663 $373,250 $350,000 $100,000 $100,000 MCF DONATIONS - - - $300,000 $300,000
Total CONTRIBUTIONS $265,270 $487,745 $443,250 $580,500 $580,500

RECOVERIES AND

SETTLEMENTS

RECOVERY ON
PROPERTY DAMAGE $94,636 $13,732 - - -
GRAFFITI RESTITUTION $2,376 $8,180 $5,000 $5,000 $5,000 LEGAL RECOVERIES $16,539 $9,276 - - -
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Adopted
FY 2026
Budgeted
FY 2027
Budgeted
Total RECOVERIES AND
SETTLEMENTS $113,551 $31,189 $5,000 $5,000 $5,000

ADJUSTMENTS
CASH SHORT (OVER) $122 -$3 - - -
Total ADJUSTMENTS $122 -$3 - - -

MISCELLANEOUS

CREDIT CARD SERVICE
FEE $19,425 $19,984 $15,000 $24,000 $24,000

BUSINESS

IMPROVEMENT

DISTRICT
$51,783 $65,925 $40,000 $50,000 $50,000
CVBID PENALTIES $953 $1,580 - - -
CREDIT CARD REBATE - $10,805 - - -
RECYCLING REVENUE $1,654 $836 $1,000 $500 $500
CREEK MAINTENANCE:

DDR $20,916 $21,937 $38,946 $40,007 $47,562
OTHER REVENUE -$45,703 $77,780 $75,000 $75,000 $75,000
Total MISCELLANEOUS $49,029 $198,846 $169,946 $189,507 $197,062

SALE OF ASSETS
SALE OF CITY PROPERTY $49,199 $140,082 - - -
Total SALE OF ASSETS $49,199 $140,082 - - -

TRANSFERS IN

TRANSFER IN FROM
FUND 103 $3,128 $10,978 - - -

TRANSFER IN FROM
FUND 122 $109,445 - - - -

TRANSFER IN FROM
FUND 125 $259,912 $374,444 $250,000 $300,939 $300,939

TRANSFER IN FROM
FUND 151 - $6,620 - - -

TRANSFER IN FROM
FUND 301 $140,552 $113,268 $112,559 $128,960 $128,960

TRANSFER IN FROM
FUND 310 -
$3,816 - - -
Total TRANSFERS IN $513,037 $509,126 $362,559 $429,899 $429,899

USE OF RESERVES
USE OF RESERVES - - $273,202 $742,992 $721,586
USE OF RESERVES - - $28,856 $28,415 $28,415
USE OF RESERVES - - $720,598 $286,000 $945,000
USE OF RESERVES - - - $64,000 $64,000
USE OF RESERVES - - $58,363 $86,563 $66,653
USE OF RESERVES - - - $17,000 $17,000
Total USE OF RESERVES - - $1,081,019 $1,224,970 $1,842,654 Total Revenues $116,808,867 $126,090,101 $117,005,739 $126,019,893 $130,832,373 Table of ContentsGeneral Fund
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Special Revenue
FY26 Revenues by Fund
PROPOSITION A SALES TAX $3,262,000 19.63%
GAS TAX HUTA $2,877,352 17.32%
GAS TAX RMRA $2,706,958 16.29%
1972 LIGHTING &

LANDSCAPING
$1,906,712 11.47%
PARK DEVELOPMENT $1,365,069 8.21%
DEVELOPMENT $1,004,098 6.04%

COMMUNITY DVPT BLOCK
GRANT
$953,823 5.74%
SENIOR CITIZEN NUTRITION $693,937 4.18%
GENERAL FUND CIP $600,000 3.61%
1982 ACT STREET

MAINTENANCE
$342,037 2.06%
STATE COPS GRANT $300,939 1.81%
VISTA HOUSING AUTHORITY $248,370 1.49%

DEFERRED STREET

CONSTRUCTION
$153,141 0.92%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 0.74%
PLANNED LOCAL DRAINAGE $45,135 0.27%
CALHOME PROGRAM $23,908 0.14%

LA MIRADA CANYON MAINT
DIST
$10,698 0.06%
FY27 Revenues by Fund
PROPOSITION A SALES TAX $3,308,000 19.18%
GAS TAX HUTA $3,244,925 18.81%
GAS TAX RMRA $2,767,908 16.05%
1972 LIGHTING &

LANDSCAPING
$1,947,553 11.29%
PARK DEVELOPMENT $1,399,829 8.12%
DEVELOPMENT $1,029,244 5.97%

COMMUNITY DVPT BLOCK
GRANT
$953,823 5.53%
SENIOR CITIZEN NUTRITION $705,550 4.09%
GENERAL FUND CIP $600,000 3.48%
1982 ACT STREET

MAINTENANCE
$343,375 1.99%
STATE COPS GRANT $300,939 1.74%
VISTA HOUSING AUTHORITY $272,019 1.58%

DEFERRED STREET

CONSTRUCTION
$167,723 0.97%

S MELROSE LANDSCAPE

MAINT DIST
$123,335 0.72%
PLANNED LOCAL DRAINAGE $47,242 0.27%
CALHOME PROGRAM $26,184 0.15%

LA MIRADA CANYON MAINT
DIST
$11,717 0.07%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

GENERAL FUND CIP

TRANSFER IN FROM
FUND 001 $5,948,639 $18,887,797 $778,404 $600,000 $600,000 Total GENERAL FUND CIP $5,948,639 $18,887,797 $778,404 $600,000 $600,000

PARK DEVELOPMENT
INVESTMENT EARNINGS $207,174 $307,152 $205,663 $365,069 $399,829 GASB 31 ADJUSTMENT -$24,073 $185,224 - - -
GENERAL PARK FEES $1,806,546 $1,527,358 $1,000,000 $1,000,000 $1,000,000 Total PARK DEVELOPMENT $1,989,647 $2,019,734 $1,205,663 $1,365,069 $1,399,829

16.6M 17.2M
Revenues by Fund
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

COMMUNITY DVPT BLOCK
GRANT

COMMUNITY DEV
BLOCK GRANT $965,539 $1,006,282 $990,268 $953,823 $953,823

COMMUNITY DEV
BLOCK GRANT $45,157 $1,021 - - -

COMMUNITY DEV
BLOCK GRANT $228,950 $7,397 - - -
Total COMMUNITY DVPT
BLOCK GRANT $1,239,647 $1,014,700 $990,268 $953,823 $953,823

GAS TAX HUTA
GAS TAX SECTION 2106 $379,082 $401,501 $415,656 $412,822 $417,363 GAS TAX SECTION 2107 $779,594 $819,793 $754,695 $866,386 $927,033 GAS TAX SECTION 2107.5 $10,000 $7,500 $10,000 $7,500 $7,500

GAS TAX SECTION
2105:PROP 111 $570,550 $605,645 $629,201 $634,820 $679,257 GAS TAX: 2103 R & T
CODE 7360 $814,815 $908,162 $929,102 $907,512 $862,136
INVESTMENT EARNINGS $26,927 $36,441 $23,056 $43,312 $47,436 GASB 31 ADJUSTMENT $13,253 $27,307 - - -

RECOVERY ON
PROPERTY DAMAGE $2,600 $7,924 - $5,000 $5,000
SALE OF CITY PROPERTY $10,387 $36,303 - - -

TRANSFER IN FROM
FUND 001 $51,821 - - - -
USE OF RESERVES - - $72,623 - $299,200
Total GAS TAX HUTA $2,659,029 $2,850,574 $2,834,333 $2,877,352 $3,244,925

SENIOR CITIZEN

NUTRITION

SENIOR NUTRITION
GRANT $52,332 $58,481 $88,562 $103,729 $103,729

SENIOR NUTRITION
GRANT $62,202 $70,094 $78,704 $100,251 $100,251

SENIOR NUTRITION
GRANT $28,525 $28,761 $27,197 $43,260 $43,260

CONGREGATE
DONATIONS $10,308 $14,028 $20,000 $14,000 $14,000

HOME DELIVERY
DONATIONS $1,159 $1,174 $3,000 $1,200 $1,200

TRANSPORTATION
DONATIONS $1,589 $1,435 $2,000 $1,000 $1,000

TRANSFER IN FROM
FUND 001 $429,302 $382,373 $413,730 $425,497 $437,110

TRANSFER IN FROM
FUND 103 - $6,241 - $5,000 $5,000

TRANSFER IN FROM
FUND 103 $41,071 - - - -

TRANSFER IN FROM
FUND 103 $77,270 - - - -
Total SENIOR CITIZEN
NUTRITION $703,757 $562,586 $633,193 $693,937 $705,550
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
1972 LIGHTING &

LANDSCAPING

ASSESSMENT
COLLECTIONS $1,340,914 $1,345,732 $1,349,639 $1,357,494 $1,357,494 INVESTMENT EARNINGS $31,633 $51,900 $2,500 $2,500 $2,500 GASB 31 ADJUSTMENT -$23,527 $23,636 - - -

RECOVERY ON
PROPERTY DAMAGE $1,425 $26,271 - $20,000 $20,000
CREEK MAINTENANCE:

DDR $14,641 $15,356 - - -
OTHER REVENUE - $24,416 - - -

TRANSFER IN FROM
FUND 001 $767,853 $7,191 $264,626 $526,718 $567,559
Total 1972 LIGHTING &
LANDSCAPING $2,132,939 $1,494,501 $1,616,765 $1,906,712 $1,947,553

PLANNED LOCAL

DRAINAGE
INVESTMENT EARNINGS $11,796 $18,623 $11,695 $22,135 $24,242 GASB 31 ADJUSTMENT -$2,889 $9,493 - - -
PLD#1 AGUA HEDIONDA $3,589 $15,432 $2,000 $2,000 $2,000 PLD#1 BUENA CREEK $1,753 $17,777 $2,000 $2,000 $2,000
PLD#2 GUAJOME $3,330 - $10,000 $2,000 $2,000
PLD#3 BUENA VISTA
CREEK $11,175 $12,106 $10,000 $10,000 $10,000
PLD#3 MONTE VISTA $11,561 $1,171 $2,000 $2,000 $2,000
PLD#3 SUNSET - $79,983 $1,000 $1,000 $1,000
PLD#3 FOOTHILL/VALE
TERRACE $727 - $2,000 $2,000 $2,000
PLD#3 NORTH SANTA FE $9,993 $3,100 $2,000 $2,000 $2,000 Total PLANNED LOCAL
DRAINAGE $51,034 $157,684
$42,695 $45,135 $47,242

DEVELOPMENT
PUBLIC FACILITIES $294,786 $268,262 $100,000 $100,000 $100,000 FIRE PROTECTION $93,605 $84,744 $40,000 $40,000 $40,000 TRAFFIC IMPACT - $6,422 - - -
RTCIP REVENUES $451,619 $520,974 $200,000 $200,000 $200,000 TRAFFIC IMPACT FEE $737,678 $2,384,591 $400,000 $400,000 $400,000 INVESTMENT EARNINGS $152,273 $222,200 $152,459 $264,098 $289,244 GASB 31 ADJUSTMENT $8,127 $139,443 - - -
Total DEVELOPMENT $1,738,088 $3,626,637 $892,459 $1,004,098 $1,029,244

PROPOSITION A SALES
TAX
INVESTMENT EARNINGS $2,507 $5,990 $4,108 - -
GASB 31 ADJUSTMENT - -$5,563 - - -

PROPOSITION A SALES
TAX - - $3,586,000 $3,262,000 $3,308,000

PROPOSITION A SALES
TAX $93,463 $3,875,661 - - -
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

PROPOSITION A SALES
TAX $461,310 $64,837 - - -

PROPOSITION A SALES
TAX $594,746 $22,890 - - -
Total PROPOSITION A
SALES TAX $1,152,026 $3,963,815 $3,590,108 $3,262,000 $3,308,000

S MELROSE LANDSCAPE

MAINT DIST

ASSESSMENT
COLLECTIONS $100,536 $100,629 $100,464 $122,648 $122,648 INVESTMENT EARNINGS $668 $578 $939 $687 $687
GASB 31 ADJUSTMENT -$11 $980 - - -

TRANSFER IN FROM
FUND 001 - $23,018 -$28,510 - -
Total S MELROSE
LANDSCAPE MAINT DIST $101,193 $125,205 $72,893 $123,335 $123,335

LA MIRADA CANYON

MAINT DIST
INVESTMENT EARNINGS $6,291 $9,001 $6,282 $10,698 $11,717 GASB 31 ADJUSTMENT -$742 $5,927 - - -
Total LA MIRADA CANYON
MAINT DIST $5,549 $14,928 $6,282 $10,698 $11,717

CIP - GRANT FUND
GASB 31 ADJUSTMENT -$104,128 $82,989 - - -
INVESTMENT EARNINGS $68,075 $77,103 - - -

STATE PARK BOND
GRANT $991,044 $1,339,805 - - -

STATE PARK BOND
GRANT $479,765 - - - -
ACTIVE

TRANSPORTATION

PROGRAM
$279,045 $773,462 - - -
STATE GRANTS - MISC $42,284 - - - -
STATE GRANTS - MISC $59,674 -$59,674 - -
-
STATE GRANTS - MISC -$4,163 - - - -

DOT-FED HWY SFTY
IMPROVMT PROG $44,454 -$44,055 - - -
VFPD - ARPA GRANT - $193,400 - - -
Total CIP - GRANT FUND $1,856,050 $2,363,029 - - -
1982 ACT STREET

MAINTENANCE

ASSESSMENT
COLLECTIONS $317,180 $318,864 $321,389 $327,987 $327,987 INVESTMENT EARNINGS $7,553 $11,821 $7,796 $14,050 $15,388 GASB 31 ADJUSTMENT -$6,553 $6,174 - - -
Total 1982 ACT STREET
MAINTENANCE $318,180 $336,859 $329,185 $342,037 $343,375

VISTA HOUSING

AUTHORITY
OTHER REVENUE -$3,944 - - - -
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
INVESTMENT EARNINGS $158,015 $208,967 $157,462 $248,370 $272,019

NOTES RECEIVABLE
INTEREST $50,831 - - - -

VISTA HIDDEN VALLEY
LOAN INT $153,765 - - - -

HIDDEN VALLEY
GROUND LEASE - - $1,000 - -

N SANTA FE GROUND
LEASE - $7,703 - - -
GASB 31 ADJUSTMENT -$41,223 $164,774 - - -

HOME OWNERSHIP
PROGRAM LOANS $185,656 $38,851 - - -

TRANSFER IN FROM
FUND 001 $512,785 - - - -
Total VISTA HOUSING
AUTHORITY $1,015,886 $420,295 $158,462 $248,370 $272,019

HOME PARTNERSHIP

PROGRAM

HOME OWNERSHIP
LOAN REPAYMENTS $348,503 $40,000 - - -
Total HOME PARTNERSHIP
PROGRAM $348,503 $40,000 - - -

STATE COPS GRANT

SUPPLEMENTAL LAW
ENFORCE FUNDS $258,159 $288,684 $250,000 $300,939 $300,939 INVESTMENT EARNINGS $4,828 $841 - - -
GASB 31 ADJUSTMENT -$1,409 $10,964 - - -
Total STATE COPS GRANT $261,578 $300,489 $250,000 $300,939 $300,939

CALHOME PROGRAM
INVESTMENT EARNINGS $12,968 $20,115 $12,952 $23,908 $26,184 GASB 31 ADJUSTMENT -$3,265 $10,768 - - -

HOME OWNERSHIP
PROGRAM LOANS - $50,639 - - -
Total CALHOME PROGRAM $9,703 $81,523 $12,952 $23,908 $26,184

DEFERRED STREET

CONSTRUCTION
INVESTMENT EARNINGS $105,845 $128,846 $109,502 $153,141 $167,723 GASB 31 ADJUSTMENT -$9,784 $120,708 - - -

STREET TRUST
DEPOSITS $10,950 $206,954 - - -
Total DEFERRED STREET
CONSTRUCTION $107,011 $456,508 $109,502 $153,141 $167,723

GAS TAX RMRA
GAS TAX: 2030 RMRA $2,238,245 $2,576,347 $2,627,970 $2,616,411 $2,668,740 INVESTMENT EARNINGS $41,209 $76,182 $48,974 $90,547 $99,168 GASB 31 ADJUSTMENT $14,439 $22,831 - - -
Total GAS TAX RMRA $2,293,893 $2,675,361 $2,676,944 $2,706,958 $2,767,908

ARPA - FEDERAL GRANT
FUND
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

FEDERAL GRANTS -
MISC $3,230,840 $4,791,381 - - -
INVESTMENT EARNINGS $391,326 $463,656 - - -
GASB 31 ADJUSTMENT -$438,690 $458,080 - - -
Total ARPA - FEDERAL
GRANT FUND $3,183,476 $5,713,117 - - -
Total Revenues $27,115,829 $47,105,342 $16,200,108 $16,617,512 $17,249,366 Table of ContentsSpecial Revenue
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Enterprise Funds Revenue
FY26 Revenues by Fund
VISTA SEWER O & M $26,799,329 64.98%
BUENA SANITATION O & M $9,077,427 22.01%
WAVE WATERPARK $2,928,273 7.10%
CAL TRASH CLEANUP $2,439,115 5.91%
FY27 Revenues by Fund
VISTA SEWER O & M $27,256,069 64.93%
BUENA SANITATION O & M $9,270,807 22.08%
WAVE WATERPARK $2,997,763 7.14%
CAL TRASH CLEANUP $2,455,589 5.85%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

VISTA SEWER O & M
USED OIL GRANT $3,124 $12,290 - - -

CALRECYCL BEVERAGE
RECYCL GRNT $24,690 $0 - - -

CALRECYCL BEVERAGE
RECYCL GRNT -$943 $26,736 - - -

CALRECYCL BEVERAGE
RECYCL GRNT - $25,249 - - -

SEWER SERVICE
CHARGES $23,556,773 $24,213,891 $24,735,000 $24,735,000 $24,735,000

INTERAGENCY FLOW
AGREEMENTS $809,522 $892,419 $32,000 $800,000 $800,000

SEWER SERVICE
CHARGES PRIOR YR $314,135 $7,845 - - -
INVESTMENT EARNINGS $417,202 $498,550 $412,309 $592,557 $648,977 GASB 31 ADJUSTMENT -$109,895 $484,436 - - -
CREEK MAINTENANCE:

DDR $60,638 $63,598 $46,216 $40,754 $41,849
OTHER REVENUE $16,367 $95,415 - - -
SALE OF CITY PROPERTY $98,771 $5,505 - - -

TRANSFER IN FROM
FUND 504 $455,624 $479,185 $558,500 $575,338 $617,583
USE OF RESERVES - - $122,223 $55,680 $412,660
Total VISTA SEWER O & M $25,646,008 $26,805,117 $25,906,248 $26,799,329 $27,256,069

BUENA SANITATION O & M

SEWER SERVICE
CHARGES $8,306,773 $8,572,794 $8,772,000 $8,772,000 $8,772,000

41.2M 42M
Revenues by Fund
Table of ContentsEnterprise Funds
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

INTERAGENCY FLOW
AGREEMENTS $58,711 $56,589 $65,000 $65,000 $65,000

SEWER SERVICE
CHARGES PRIOR YR $21,233 $3,240 - - -
INVESTMENT EARNINGS $138,710 $176,768 $142,282 $210,100 $230,104 GASB 31 ADJUSTMENT -$13,037 $150,837 - - -
OTHER REVENUE $33,884 $23,609 - - -
SALE OF CITY PROPERTY $33,493 $8,981 - - -
USE OF RESERVES - - $66,663 $30,327 $203,703
Total BUENA SANITATION
O & M $8,579,767 $8,992,819 $9,045,945 $9,077,427 $9,270,807

WAVE WATERPARK

GENERAL ADMISSION
INCOME $341,012 $688,188 $800,560 $800,560 $800,560
SCUBA/SWIM LESSONS $31,983 $40,997 $65,760 $65,760 $75,140 EQUIPMENT RENTAL $44,488 $84,552 $100,125 $104,215 $108,305

FOOD & BEVERAGE
INCOME $135,113 $241,007 $275,000 $300,000 $310,000
MERCHANDISE INCOME $12,332 $18,633 $18,720 $19,720 $19,720 GROUP SALES INCOME $52,529 $92,902 $169,165 $95,165 $95,165

PRIVATE RENTAL
INCOME $76,123 $74,153 $126,530 $203,530 $203,530

PRIVATE RENTAL
INCOME $51,080 $50,086 $55,000 $55,000 $55,000

BIRTHDAY PARTY
INCOME $26,620 $53,867 $43,888 $59,000 $62,000

SPECIAL PROGRAM
INCOME $849 $695 $9,600 $9,600 $9,600

SPECIAL PROGRAM
INCOME $109,160 $163,129 $239,850
$251,100 $251,100
INVESTMENT EARNINGS $618 $18,450 - $2,500 $2,500
GASB 31 ADJUSTMENT $23,769 -$15,732 - - -
SPONSORSHIP INCOME $1,137 $1,629 $3,960 $3,960 $3,960
CASH SHORT (OVER) -$73 $56 - - -

TRANSFER IN FROM
FUND 001 $1,781,299 $1,334,914 $701,304 $958,163 $1,001,183

TRANSFER IN FROM
FUND 103 $1,980 - - - -
Total WAVE WATERPARK $2,690,018 $2,847,526 $2,609,462 $2,928,273 $2,997,763

CAL TRASH CLEANUP
INVESTMENT EARNINGS $62,998 $145,567 $59,378 $173,015 $189,489 CMTC CHARGES $2,440,539 $2,643,649 $2,266,100 $2,266,100 $2,266,100 GASB 31 ADJUSTMENT -$80,330 $7,873 - - -
Total CAL TRASH CLEANUP $2,423,206 $2,797,089 $2,325,478 $2,439,115 $2,455,589 Total Revenues $39,338,999 $41,442,551 $39,887,133 $41,244,144 $41,980,228 Table of ContentsEnterprise Funds
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Internal Service Funds Revenue
FY26 Revenues by Fund
RISK MANAGEMENT $11,885,454 51.11%
INFORMATION TECHNOLOGY $4,864,871 20.92%
BUILDINGS & FACILITY MAINT $3,390,165 14.58%
FLEET MAINTENANCE & REPL $3,115,925 13.40%
FY27 Revenues by Fund
RISK MANAGEMENT $12,630,350 51.78%
INFORMATION TECHNOLOGY $5,197,529 21.31%
BUILDINGS & FACILITY MAINT $3,362,519 13.78%
FLEET MAINTENANCE & REPL $3,203,602 13.13%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

RISK MANAGEMENT

OTHER SERVICE
CHARGES $330 $1,176 - - -
GROUP INSURANCE $5,169,724 $5,805,673 $7,543,073 $7,164,571 $7,737,736 DISABILITY INSURANCE $160,367 $178,241 $353,048 $475,654 $486,600

WORKERS'
COMPENSATION $1,240,971 $1,362,881 $2,247,514 $2,370,855 $2,439,975

UNEMPLOYMENT
INSURANCE $70,578 $74,826 $90,572 $96,070 $98,817

INSURANCE SURETY
BOND $1,169,895 $1,322,644 $1,385,411 $1,778,304 $1,867,222 OTHER REVENUE $500 - - - -
REIMBURSEMENTS $17,951 - - - -

TRANSFER IN FROM
FUND 001 $6,682 - - - -
Total RISK MANAGEMENT $7,836,997 $8,745,441 $11,619,618 $11,885,454 $12,630,350

BUILDINGS & FACILITY
MAINT
OTHER REVENUE - $696 - - -
SALE OF CITY PROPERTY $222 - - - -

FACILITY RENTAL
CHARGES $2,362,989 $2,720,550 $2,780,511 $3,303,602 $3,295,866

TRANSFER IN FROM
FUND 001 $553,867 $299,068 $58,363 $86,563 $66,653

TRANSFER IN FROM
FUND 801 - $3,720 - - -
Total BUILDINGS &
FACILITY MAINT $2,917,078 $3,024,033 $2,838,874 $3,390,165 $3,362,519

23.3M 24.4M
Revenues by Fund
Table of ContentsInternal Service Funds Revenue
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Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted

FLEET MAINTENANCE &
REPL
VUSD
REIMBURSEMENTS $11,383 $11,794 $11,404 $13,586 $13,586
OTHER REVENUE $2,741 $27,736 - - -
SALE OF CITY PROPERTY $4,455 $47,918 - - -

VEHICLE MAINTENANCE
CHARGES $1,879,338 $2,031,929 $2,046,691 $2,260,414 $2,310,848

VEHICLE REPLACEMENT
CHARGES $234,646 $407,430 $316,584 $332,053 $332,053

TRANSFER IN FROM
FUND 001 $513,487 $100,000 - - -

TRANSFER IN FROM
FUND 801 - $15,790 - - -
USE OF RESERVES - - $702,616 $509,872 $547,115
Total FLEET MAINTENANCE
& REPL $2,646,049 $2,642,597 $3,077,295 $3,115,925 $3,203,602

INFORMATION

TECHNOLOGY

INFORMATION
TECHNOLOGY CHARGES $2,758,473 $3,185,995 $3,199,312 $4,574,509 $4,677,529

TRANSFER IN FROM
FUND 001 $248,028 $85,000 - - -

TRANSFER IN FROM
FUND 801 - $74,759 - - -
USE OF RESERVES - - $420,266 $290,362 $520,000
Total INFORMATION
TECHNOLOGY $3,006,501 $3,345,754 $3,619,578 $4,864,871 $5,197,529 Total Revenues $16,406,625 $17,757,825 $21,155,365 $23,256,415 $24,394,000 Table of ContentsInternal Service Funds Revenue
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Debt Overview Summary
The City of Vista has both governmental and business-type debt, which is administered by the Finance Department with oversight by the City Manager’s ofce and City Council.

Proposition L
In November 2006, the voters of Vista approved Proposition "L", which established a general half-cent "Transaction and Use Tax." Similar to a sales tax, the tax is levied on the same goods and merchandise as the one-cent State of California sales tax. However, where the sales tax is applied to all sales within the City, the Transaction and Use Tax is only applied to purchases by consumers or businesses located within the City. For example, if a resident of San Marcos purchases a car in Vista, that transaction would not be taxed by the additional Proposition "L" tax increment, whereas if a Vista resident buys a car (regardless of the location of purchase), it is taxed.

The funds generated from the Proposition L half-cent tax are intended to support key community priorities. Some of the initial projects funded with Proposition L revenue included the construction of two new re stations, replacement of the aging City Hall with a new Civic Center, development of additional youth sports elds, and construction of a permanent stage house at the Moonlight Amphitheatre.

To fund these improvements, the City issued lease revenue bonds through the Joint Powers Financing Authority (JPFA) in 2015. Current Proposition L revenues are used to pay the associated debt service on the 2015 JPFA Lease Revenue Bonds, cover approximately $1.2M in annual Fire Department personnel costs, and contribute the remaining balance to a designated Proposition L reserve for future eligible capital needs.

Fiscal Year 2026 Debt Service Payments
Maturity Debt Service Costs
Date Principal Interest Other Total
Fund 301:  Redevelopment Obligation Retirement
2005 Tax Allocation Bonds Hidden Valley 9/1/2025 180,000 4,050 7,500 191,550 2010 Tax Allocation Bonds RDA Housing 9/1/2037 255,000 773,753 7,500 1,036,253 2011 Tax Allocation Bonds 9/1/2037 - 941,100 7,500 948,600 2015 Tax Allocation Bonds Series "A" 9/1/2037 930,000 644,550 7,500 1,582,050 2015 Tax Allocation Bonds Series "B-1" 9/1/2037 1,945,000 787,894 7,500 2,740,394 2015 Tax Allocation Bonds Series "B-2" 9/1/2025 125,000 2,188 7,500 134,688 Developer Agreement Obligations annual - - 300,000 300,000 3,435,000 3,153,535 345,000 6,933,535
Fund 423:  JPFA 2015 Lease Revenue Bonds
5/1/2037 3,640,000 3,773,250 30,000 7,443,250
Fund 503:  State Revolving Fund Loans
6/30/2037 1,493,186 392,161 - 1,885,347
TOTAL 8,568,186 7,318,946 375,000 16,262,132
Table of ContentsDebt Services Overview
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Fiscal Year 2027 Debt Service Payments
Maturity Debt Service Costs
Date Principal Interest Other Total
Fund 301:
2010 Tax Allocation Bonds RDA Housing 9/1/2037 460,000 744,292 7,500 1,211,792 2011 Tax Allocation Bonds 9/1/2037 - 941,100 7,500 948,600 2015 Tax Allocation Bonds Series "A" 9/1/2037 965,000 608,372 7,500 1,580,872 2015 Tax Allocation Bonds Series "B-1" 9/1/2037 2,690,000 681,744 7,500 3,379,244 Developer Agreement Obligations annual - - 300,000 300,000 4,115,000 2,975,508 330,000 7,420,508
Fund 423:  JPFA 2015 Lease Revenue Bonds
5/1/2037 4,020,000 3,591,250 30,000 7,641,250
Fund 503:  State Revolving Fund Loans
6/30/2037 1,521,860 363,487 - 1,885,347
TOTAL 9,656,860 6,930,245 360,000 16,947,104
Table of ContentsDebt Services Overview
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Schedule of Outstanding Debt
Year
Issued
Original
Issue
Amount
Outstanding
Balance
6/30/2025
FY 2026
Principal &
Interest
FY 2027
Principal &
Interest
Year of
Scheduled
Final
Payment
City:

State Revolving Fund Loans 2014 30,854,428 23,420,138 1,885,347 1,885,347 2034 Vista Joint Powers Financing Authority:
2015 Refunding Lease Revenue Bonds 2015 96,120,000 74,400,000 7,413,250 7,611,250 2037 Successor Agency:

General Capital Improvements:
2011 Tax Allocation Bonds 2011 15,520,000 15,520,000 941,100 941,100 2037 2015 Tax Allocation Bonds Series "A" 2015 23,300,000 15,590,000 1,574,550 1,573,372 2037 2015 Tax Allocation Bonds Series "B-1" 2015 33,880,000 18,560,000 2,732,894 3,371,744 2037 2015 Tax Allocation Bonds Series "B-2" 2015 1,240,000 125,000 127,188 - 2025 Housing:
2005 Tax Allocation Bonds Hidden Valle 2005 2,490,000 180,000 184,050 - 2025 2010 Tax Allocation Bonds RDA Housin 2010 11,410,000 923,000 1,028,753 1,204,292 2037 TOTAL Successor Agency 87,840,000 50,898,000 6,588,535 7,090,508 TOTAL OUTSTANIDNG DEBT 214,814,428 148,718,138 15,887,132 16,587,105 Table of ContentsOutstanding Debt
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Capital Improvement Plan
The Capital Project Budget is separately adopted from the Operating Budget on alternating scal years. The Budget Summary for the FYs 2024/25 and 2025/26 Capital Project Budget is included below. The full document is available on the City of Vista website: Fiscal Year 2024/2025 and 2025/2026.

Capital Project Budget Summary by Category
BUDGET BUDGET PLAN
2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 Projected Six- CIP # Approp. Approp. Projected Projected Projected Projected Year Total PARKS & RECREATION 862,495 - - - - - 862,495 Senior Center Facility Improvements 8335 862,495 - - - - - 862,495 PUBLIC FACILITIES 327,778 50,000 50,000 50,000 50,000 50,000 577,778 ADA Transition Plan Implementation 8240 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Michigan Avenue Parking Lot 8332 277,778 - - - - - 277,778 STREETS 8,382,985 6,405,000 6,646,000 6,839,000 7,182,000 7,385,000 42,839,985 Pavement Management Program 8219 33,000 34,000 35,000 35,000 45,000 45,000 227,000 Street Rehab/Construction/Overlay 8225 2,631,000 2,204,000 2,233,000 2,297,000 2,405,000 2,480,000 14,250,000 Street Maintenance/Slurry Seal 8262 1,149,000 967,000 978,000 1,007,000 1,032,000 1,060,000 6,193,000 Pedestrian Mobility Sidewalks 8290 669,985 600,000 600,000 600,000 600,000 600,000 3,669,985 Residential Street Rehabilitation 8313 2,500,000 2,600,000 2,800,000 2,900,000 3,100,000 3,200,000 17,100,000 North Santa Fe Complete Streets 8360 350,000 - - - - - 350,000 Paseo Santa Fe Ped Improvements 8378 150,000 - - - - - 150,000 Vista Way/Cedar Ped Improvements 8379 250,000 - - - - - 250,000 Pala Vista Ped Improvements 8380 650,000 - - - - - 650,000 TRAFFIC SIGNALS 600,000 - - - - - 600,000 Traﬃc Signal at N. Melrose Dr. & Ascot Driv8377 600,000 - - - - - 600,000 DRAINAGE 1,268,500 1,319,200 1,372,000 1,426,900 659,600 - 6,046,200 CMTC Device Installation 8343 1,268,500 1,319,200 1,372,000 1,426,900 659,600 - 6,046,200 VISTA SEWER 11,592,779 10,886,775 12,239,772 10,615,499 11,282,318 10,823,012 67,440,155 Encina Wastewater Authority CIP 8157 8,185,279 10,026,775 10,739,772 10,615,499 9,782,318 10,823,012 60,172,655 Vista Sewer Pipeline Rehabilitation 8244 1,500,000 - 1,500,000 - 1,500,000 - 4,500,000 Vista/Carlsbad Interceptor Rehab 8271 1,687,500 - - - - - 1,687,500 Via Centre Capacity Improvements 8381 120,000 480,000 - - - - 600,000 SSF Capacity Improvements 8382 100,000 380,000 - - - - 480,000 BUENA SEWER DISTRICT 5,740,413 2,934,325 3,142,983 4,606,614 2,862,785 4,667,343 23,954,462 Encina Wastewater Authority CIP 8157 2,395,413 2,934,325 3,142,983 3,106,614 2,862,785 3,167,343 17,609,462 Buena Sewer Pipeline Rehabilitation 8317 - - - 1,500,000 - 1,500,000 3,000,000 Vallecitos Failsafe Outfall 8346 2,250,000 - - - - - 2,250,000 Buena Outfall Cured-in-Place Piping 8383 1,095,000 - - - - - 1,095,000 TOTAL 28,774,950 21,595,300 23,450,755 23,538,013 22,036,703 22,925,355 142,321,075 Table of ContentsCapital Improvement Plan
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Appendix
Table of ContentsAppendix
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Fund Descriptions
Descriptions of the funds (shown in fund number order) included in the Operating Budget are as follows:

General Fund (001): The General Fund is used to account for all nancial resources not accounted for in other funds.

Because the General Fund is not subject to as exacting legal requirements as other funds, it typically receives a higher level of scrutiny. Typical expenses include basic governmental functions such as elected and professional management; legal and nancial expertise; public safety; planning and engineering of publicly built and maintained infrastructure and facilities as well as the permitting and inspection of privately built structures; maintenance of parks, parkways, and medians; and the organization of recreation programs. Major revenue sources include property and sales tax, revenue from other government agencies, and charges for services.

Community Development Block Grant (103): One of the oldest programs of the U.S. Department of Housing and Urban Development (HUD) is the Community Development Block Grant (CDBG) program. The CDBG program provides revenue on a formulaic basis to many different types of grantees. Programs within the City of Vista sustained by CDBG funds include public service grants, fair housing, and public facilities grants such as sidewalks and ADA upgrades. Such grants are subject to, and may only be used for, CDBG-eligible programs.

Gas Tax HUTA (106): The Highway Users Tax Account (HUTA), established under California Streets and Highways Code Sections 2105, 2106, 2107, and 2107.5, governs the allocation and distribution of fuel tax revenues to local governments.

Gasoline taxes collected at the pump across the state are pooled into HUTA, from which a portion is distributed to cities and counties based on population and other statutory formulas. Sections 2105, 2106, and 2107 are restricted to the construction, improvement, and/or maintenance of public streets and roads. Section 2107.5 allows for public street engineering costs and administrative/labor expenditures.

Gas Tax RMRA (129): The Road Maintenance and Rehabilitation Account (RMRA) was established under Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017, to provide additional and more stable funding for California’s transportation infrastructure. RMRA revenues are generated from increases in fuel excise taxes, diesel sales taxes, and vehicle registration fees. These funds are restricted to the construction, improvement, and/or maintenance of public streets and roads, and may include pavement rehabilitation, safety enhancements, drainage improvements, and complete street components such as bicycle and pedestrian infrastructure when incorporated into a larger road project.

Senior Citizen Nutrition Program Fund (107): The Senior Citizen Nutrition Program is funded in part by the Federal Administration on Aging through The Older American’s Act of 1965, which oversees the development of services and opportunities for older people. The Senior Citizen Nutrition program offers a nutritious meal for seniors (aged 60 and over) at the Gloria McClellan Adult Activity & Resource Center for a minimal suggested contribution. Other services include transportation to and from the center as well as home-delivered meal service. 1972 Lighting and Landscape Maintenance District Fund (108): The 1972 Act Lighting and Landscape Maintenance District Fund is used to account for the activities relating to maintenance and replacement of the approximately 3,600 streetlights within the city. In addition, all energy costs related to the operation of streetlights, maintenance and operation of trafc signals at 100 intersections, and maintenance of approximately 13,000 trees within city right-of-ways are accounted for in this fund. Funding for these activities is provided by special assessments levied against properties based on the benets received. These special assessments are placed on the property tax roll and collected by the County for the City.

S. Melrose Landscape Maintenance District (113): The S. Melrose Landscape Maintenance District Fund provides for the maintenance of the median and slopes along S. Melrose Drive and South Buena Vista Park and the medians on Sycamore Avenue between Grand and Engineer Drives. The district is a 1972 Act Landscape and Lighting District formed exclusively for annual maintenance. The district was approved at a public hearing on July 24, 1989. Funding for these activities is Table of ContentsFund Descriptions
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provided by special assessments levied against properties based on the benets received. These special assessments are placed on the tax roll and collected by the County for the City.

La Mirada Canyon Maintenance District (114): The La Mirada Canyon Maintenance District Fund provides for the maintenance of La Mirada Canyon. The district is a 1972 Act Landscape and Lighting District formed as a condition of development in the area. The district was approved at a public hearing on July 23, 1990. Funding for these activities is provided by interest earnings on amounts deposited into the fund in previous years. 1982 Act – Street Maintenance (120): The 1982 Act Street Maintenance District Fund provides street maintenance support to supplement those activities occurring within the City’s Gas Tax Fund. Funding for these activities is provided by special assessments levied against properties within the district based on the benets received. These special assessments are placed on the tax roll and collected by the County for the City.

Vista Housing Authority (122): This fund was formerly used to account for the 20 percent set aside redevelopment tax increment for affordable housing purposes, as required by California Redevelopment law. With the dissolution of redevelopment, the fund is now being used to account for existing tax increment assets that are subject to redistribution and account for remaining assets that were transferred to the newly formed Vista Housing Authority.

State COPS (125): Community Oriented Policing Services (COPS) is a component of the U.S. Department of Justice. The COPS Ofce is responsible for advancing the practice of community policing by the nation's state, local, territorial, and tribal law enforcement agencies through information and grant resources.

Vista Redevelopment Agency (301): This fund was formerly used to account for the administration costs of the Vista Redevelopment Project Area. The fund is now used to administer the dissolution and winding down of redevelopment under the Vista Successor Agency.

Vista Sewer Fund (501): The City Sewer Fund is used to account for the provision of sewer services for parcels located in the city (exclusive of parcels served by the Buena Sanitation District). Funding is provided primarily by annual sewer service charges to approximately 16,000 parcels, levied on the tax roll, and collected through property taxes. The City of Vista is a joint member of the Encina Wastewater Authority, and the annual cost of sewage treatment and plant facility construction represents the fund's most signicant expenditure. Additional costs include administration, engineering, maintenance of the sewer system, and stormwater monitoring.

Buena Sanitation District Fund (504): The Buena Sanitation District Fund is used to account for the provision of sewer services for parcels located within the district (exclusive of parcels served by the Vista Sewer Fund). Funding is provided primarily by annual sewer service charges to approximately 5,600 parcels, levied on the tax roll, and collected through property taxes. The district is a joint member of the Encina Wastewater Authority, and the annual cost of sewage treatment and plant facility construction represents the fund's most signicant Engineering expenditure. Additional costs include administration, maintenance of the sewer system, and stormwater activities within city limits.

WAVE Waterpark Fund (507): The Wave Waterpark enterprise fund is used to account for the revenues and expenses associated with the operations and maintenance of the city’s waterpark facility. The revenues are derived primarily from park operations, which include general admission, swimming programs, rental, and concession operations. The waterpark is operated on an enterprise basis, therefore the economic cost of capital items is recovered through depreciation charges.

California Mandated Trash Cleanup Fund (511): The California Mandated Trash Cleanup (CMTC) Fund is an enterprise fund used to account for the compliance activities required by San Diego Regional Water Quality Control Board Order No.

R9-2017-0077. These activities include the control, collection, and disposal of human-generated solid waste (excluding green and hazardous wastes) from the right-of-way prior to entering surface waters. Funding is provided primarily by a CMTC charge on EDCO bills and remitted to the City quarterly. The program demonstrates compliance by adhering to the specic framework described within the Order.

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Risk Management Fund (601): The Risk Management Fund is used to account for the costs to operate a citywide risk management program covering all major liability areas. Funding is provided through service charges to the various City departments. These charges are based on rates designed to cover the approximate costs of the services and insurance coverages provided. Coverages include group insurance, disability, workers’ compensation, unemployment, and general liability.

Building & Facilities Maintenance Fund (602): The Building and Facility Maintenance internal service fund is used to account for costs associated with operating and maintaining City facilities. Funding is provided through charges to departments based on needs and an allocation of square footage.

Fleet Maintenance/Replacement Fund (603): This internal service fund is used to account for the costs of operating centralized maintenance for automotive and motorized equipment used by other City departments. Additionally, the City jointly (in conjunction with the Vista Unied School District) operates a refueling facility. Funding is provided from charges made to other City departments for the use and maintenance of the vehicles assigned to them.

Information Technology Fund (604): The Information Technology Internal Service Fund is used to account for the costs of providing computer and information services, operation of the citywide telephone systems, and centralized copier services. User charges are recovered from other City departments that utilize the services provided.

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Capital Outlay FY 2026
Budget Unit Project Description Total Cost
Available
Reserve
GENERAL FUND
Fire Training 15-person Passenger Van 100,000 -
Fire Training 160 Batallion Chief Command Vehicle 220,000 220,000 Emergency Medical Services 160 Emergency Services Oﬃcer Vehicle 66,000 66,000 Park Maintenance Park Road Improvements 28,000 -
Code Enforcement VEHIC Vehicle #316 Replacement 63,800 63,800 Code Enforcement VEHIC Vehicle #323 Replacement 38,255 38,255 Code Enforcement VEHIC Vehicle #313 Replacement 63,800 63,800 Code Enforcement VEHIC Vehicle #353 Replacement 38,255 38,255 Code Enforcement VEHIC Vehicle #343 Replacement 36,203 36,203 Non-Departmental VEHIC Vehicle #456 Replacement 96,525 96,525 Non-Departmental VEHIC Vehicle #423 Replacement 96,525 96,525 Building & Safety VEHIC Vehicle #113 Replacement 38,255 38,255 Building & Safety VEHIC Vehicle #123 Replacement 38,255 38,255 SUBTOTAL $923,873 $795,873
GENERAL FUND NET TOTA $128,000
NON-GENERAL FUND
Sewer Engineering Land acquisition 6,200 -
Sewer Maintenance VEHIC Unit #507 Replacement (62%) 49,480 49,480 BSD Engineering Land acquisition 3,800 -
BSD Maintenance VEHIC Vehicle #507 Replacement (38%) 30,327 30,327 Information Technology SAN SAN Replacement 194,362 194,362 VOIP VOIP Server Hardware & Software 96,000 96,000
SUBTOTAL $380,169 $370,169
NON-GENERAL FUND NET TOTAL $10,000
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Capital Outlay FY 2027
Budget Unit Project Description Total Cost
Available
Reserve
GENERAL FUND
Fire Administration 160 Deputy Chief Operations Vehicle 125,000 125,000 Fire Administration 160 Deputy Chief Administration Vehicle 125,000 125,000 Fire Maintenance IPAD Replacement 15,000
Emergency Medical Services 160 Cardiac Monitor Replacement 640,000 640,000 Emergency Medical Services 160 Automatic CPR Devices 55,000 55,000 Park Maintenance Park Road Improvements 28,000
Building & Safety VEHIC Vehicle #133 Replacement 38,255 38,255 Public Works Administration VEHIC Vehicle #002 Replacement 86,130 86,130 Park Maintenance VEHIC Vehicle #703A Replacement 73,700 73,700 Park Maintenance VEHIC Vehicle #701A Replacement 86,130 86,130 SUBTOTAL $1,272,215 $1,229,215
GENERAL FUND NET TOTA $43,000
NON-GENERAL FUND
Gas Tax Street Maintenance VEHIC Vehicle #658 Replacement 79,200 79,200 Vehicle #659 Replacement 79,200 79,200
Vehicle #828 Replacement 77,000 77,000
Vehicle #813 Replacement 63,800 63,800
Sewer Engineering Land acquisition 6,200 -
Sewer Maintenance VEHIC Vehicle #416 Replacement (62%) 39,556 39,556 VEHIC Vehicle #433 Replacement (62%) 41,930 41,930
VEHIC Vehicle #502A Replacement (62%) 49,786 49,786
VEHIC Vehicle #522 Replacement (62%) 50,366 50,366
VEHIC Vehicle #503A Replacement (62%) 51,832 51,832
VEHIC Unit #547B Replacement (62%) 98,890 98,890
Stormwater Maintenance VEHIC Vehicle #678 Replacement 80,300 80,300 BSD Engineering Land acquisition 3,800 -
BSD Maintenance VEHIC Vehicle #416 Replacement (38%) 24,244 24,244 VEHIC Vehicle #433 Replacement (38%) 25,698 25,698
VEHIC Vehicle #502A Replacement (38%) 30,514 30,514
VEHIC Vehicle #522 Replacement (38%) 30,869 30,869
VEHIC Vehicle #503A Replacement (38%) 31,768 31,768
VEHIC Unit #547B Replacement (38%) 60,610 60,610
Facilities Maintenance VEHIC Vehicle #823 Replacement 75,900 75,900 VEHIC Vehicle #833 Replacement 75,900 75,900
VEHIC Vehicle #805 Replacement 75,900 75,900
VEHIC Unit #969 Replacement 35,200 35,200
Information Technology DESK Optiﬂex 760 Desktops-Replace Desktop Computers 520,000 520,000 SUBTOTAL $1,708,463 $1,698,463
NON-GENERAL FUND NET $10,000
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Sewer Service
Sewer services throughout the City of Vista are provided by both Vista Sewer (a subsidiary of the City) and Buena Sanitation District (an independent agency managed by the City of Vista). The budget units of these entities are shown within different categories and departments of the operating budget, which might make it difcult for the reader to determine total expenditures for sewer service. In general, Vista Sewer represents 62 percent of sewer costs and the Buena Sanitation represents 38 percent. Stormwater expenses are assigned to Vista Sewer. A transfer is completed from Buena Sanitation District to Vista Sewer for 16.8 percent of the total Stormwater expenses.

Expenditures by Department
FY26 Expenditures by Department
ENGINEERING $14,824,391 41.32%
OTHER $12,925,734 36.03%
PUBLIC WORKS $7,490,909 20.88%
FINANCE $635,721 1.77%
FY27 Expenditures by Department
ENGINEERING $15,434,436 42.26%
OTHER $12,202,040 33.41%
PUBLIC WORKS $8,243,347 22.57%
FINANCE $647,053 1.77%
The "Other" category consists of transfers to the Capital Replacement Fund, made possible due to excess revenues within the originating fund.

Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
FINANCE $1,566,219 $1,218,411 $1,316,577 $1,297,404 $635,721 $647,053 ENGINEERING $9,310,386 $12,217,798 $14,139,980 $14,398,919 $14,824,391 $15,434,436 PUBLIC WORKS $5,645,645 $6,188,321 $6,654,858 $7,692,819 $7,490,909 $8,243,347 OTHER $20,585,671 $12,886,198 $12,840,778 $12,840,778 $12,925,734 $12,202,040 Total
Expenditures $37,107,922 $32,510,729 $34,952,193 $36,229,919 $35,876,755 $36,526,876

35.9M 36.5M
Expenditures by Department
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Expenditures by Type
FY26 Expenditures by Type
TRANSFER TO OTHER FUNDS $12,925,734 36.03%
PROFESSIONAL SERVICES $12,263,418 34.18%
SALARY & BENEFITS $6,364,588 17.74%
ALLOCATED COSTS $3,677,999 10.25%
OPERATING EXPENSES $416,194 1.16%
UTILITIES $139,015 0.39%
CAPITAL OUTLAY $89,807 0.25%
FY27 Expenditures by Type
PROFESSIONAL SERVICES $12,791,593 35.02%
TRANSFER TO OTHER FUNDS $12,202,040 33.41%
SALARY & BENEFITS $6,626,368 18.14%
ALLOCATED COSTS $3,717,899 10.18%
CAPITAL OUTLAY $626,363 1.71%
OPERATING EXPENSES $416,062 1.14%
UTILITIES $146,551 0.40%
The Professional Services category primarily reects payments made to the Encina Wastewater Authority for the City’s and Buena Sanitation District’s share of operating costs.

Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted

SALARY &
BENEFITS $5,119,109 $5,596,431 $6,590,211 $6,718,295 $6,364,588 $6,626,368

PROFESSIONAL
SERVICES $7,341,824 $9,941,208 $11,265,529 $11,580,714 $12,263,418 $12,791,593

OPERATING
EXPENSES $308,730 $409,125 $410,038 $472,745 $416,194 $416,062 UTILITIES $119,037 $122,515 $132,413 $137,263 $139,015 $146,551 DEBT SERVICE $6,830 -$2,608 - - - -
CAPITAL OUTLAY $479,725 $75,017 $208,886 $840,702 $89,807 $626,363 ALLOCATED COSTS $3,146,995 $3,482,842 $3,504,338 $3,639,422 $3,677,999 $3,717,899

TRANSFER TO
OTHER FUNDS $20,585,671 $12,886,198 $12,840,778 $12,840,778 $12,925,734 $12,202,040 Total
Expenditures $37,107,922 $32,510,729 $34,952,193 $36,229,919 $35,876,755 $36,526,876

35.9M 36.5M
Expenditures by Type
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Revenue Summary
Revenues by Fund
FY26 Revenues by Fund
VISTA SEWER O & M $26,799,329 74.70%
BUENA SANITATION O & M $9,077,427 25.30%
FY27 Revenues by Fund
VISTA SEWER O & M $27,256,069 74.62%
BUENA SANITATION O & M $9,270,807 25.38%
Category FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2025
Amended
FY 2026
Budgeted
FY 2027
Budgeted
VISTA SEWER O & M $25,646,008 $26,805,117 $25,906,248 $25,920,420 $26,799,329 $27,256,069 BUENA
SANITATION O & M $8,579,767 $8,992,819 $9,045,945 $9,045,945 $9,077,427 $9,270,807 Total Revenues $34,225,775 $35,797,936 $34,952,193 $34,966,365 $35,876,756 $36,526,876

35.9M 36.5M
Revenues by Fund
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Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.

Accounting System: The total structure of records and procedures that identify, record, classify, and report information on the nancial position and operations of a governmental unit or any of its funds, account groups, and organizational components.

Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment; on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) ACFR: Annual Comprehensive Financial Report - A detailed report of an organization's nancial activities and performance over the scal year.

Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.

Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specic public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.

Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.

Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.

Assets: Items owned by an organization that have economic value, such as cash, investments, property, and equipment.

Audit:

An examination of a community's nancial systems, procedures, and data by a certied public accountant (independent auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the scal performance of a community.

Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit, (b) explanatory comments as to the application of auditing procedures, (c) ndings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.

Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures, or other one-time costs.

Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specied date.

Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specied sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specied future date (maturity date), together with periodic interest at a specied rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register)-The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning Table of ContentsGlossary
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the bond issue.

Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.

Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given xed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.

Budget: A plan for allocating resources to support particular services, purposes, and functions over a specied period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government which is not easily converted into cash, and has an initial useful life extending beyond a single nancial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; and vehicles, machinery and equipment. Communities typically dene capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget:

An appropriation or spending plan that uses borrowing or direct outlay for capital or xed asset improvements. Among other information, a capital budget should identify the method of nancing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets).

Cash:

Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an ofcial or agent designated as custodian of cash and bank deposits.

Cash Flow:

The movement of money into or out of an organization, showing its liquidity and ability to meet nancial obligations.

Cash Management:

The process of monitoring the ebb and ow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short-term borrowing and investment of idle cash.

Certicate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specied interest payable to a bearer or to any specied person on a certain specied date, at the expiration of a certain specied time, or upon notice in writing.

Classication of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, or industrial. Having classied its real properties, local ofcials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.

Collective Bargaining: The process of negotiating workers' wages, hours, benets, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union, regarding wages, hours and working conditions.

Compliance: Adherence to relevant laws, regulations, and internal policies governing nancial reporting and operations.

Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services.

The index is often called the "cost-of-living index."
Cost-Benet Analysis: A decision-making tool that allows a comparison of options based on the level of benet derived and the cost to achieve the benet from different alternatives.

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Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.

Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.

Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specic appropriation account.

Enterprise Funds: An enterprise fund is a separate accounting and nancial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery — direct, indirect, and capital costs — are identied. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.

Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.

Equity: The residual interest in the assets of an organization after deducting liabilities, representing the owners' stake in the business.

Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.

Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.

Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benets) trust funds, investment trust funds, private-purpose trust funds, and agency funds.

Financial Statements: Reports summarizing an organization's nancial activities and position, including the balance sheet, income statement, and cash ow statement.

Fiscal Year: The 12-month period for which an organization plans the use of its funds, typically not the same as the calendar year.

Fixed Assets: Long-lived assets, such as buildings, equipment, and land obtained or controlled as a result of past transactions or circumstances.

Fixed Costs: Costs that are legally or contractually mandated, such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.

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Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating oat is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also inuence oat.

Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.

Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identied activities or attaining certain objectives in accordance with specic regulations, restrictions, or limitations.

Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specic regulations, restrictions or limitations.

Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.

GAAP: Generally Accepted Accounting Principles - Standard accounting principles, standards, and procedures that companies use to compile their nancial statements.

GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria for the form and content of governmental nancial statements. GASB 34 requires a report on overall nancial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, roads, sewers, etc. It also requires the presentation of a narrative statement of the government's nancial performance, trends, and prospects for the future.

GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity accounts for and reports other post-employment benets in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.

General Fund: The fund used to account for most nancial resources and activities governed by the normal appropriation process.

General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.

Governing Body: A board, committee, commission, or other executive or policymaking body of a municipality or school district.

Indirect Cost:

Costs of a service not reected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.

Internal Controls:

Policies and procedures implemented by an organization to ensure the reliability of nancial reporting and compliance with laws and regulations, aiming to prevent fraud and errors.

Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.

Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specied period of time. It is always expressed in annual terms.

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Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals, or lease payments. The term does not include xed assets used in governmental operations.

Liabilities: Debts or obligations owed by an organization, including loans, accounts payable, and accrued expenses.

Line Item Budget: A budget that separates spending into categories or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.

Local Aid: Revenue allocated by the state or counties to municipalities and school districts.

Maturity Date: The date that the principal of a bond becomes due and payable in full.

Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties, but also bonds of the state and agencies of the state.

Net Income:

The difference between an organization's revenues and expenses, representing its prot or loss for a specic period.

Note: A short-term loan, typically with a maturity date of a year or less.

Objects of Expenditures:

A classication of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Ofcial Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The ofcial statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.

Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming scal year.

Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.

Performance Budget: A budget that stresses output both in terms of economy and efciency.

Principal: The face amount of a bond, exclusive of accrued interest.

Program: A combination of activities to accomplish an end.

Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.

Proprietary Funds:

Funds used to record the nancial transactions of governmental entities when they engage in activities that are intended to recover the cost of providing goods or services to the general public on a user-fee basis.

Purchased Services: The cost of services that are provided by a vendor.

Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.

Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.

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Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.

Revenues:

Inows of resources or other enhancements of assets of an organization, usually from sales of goods or services.

Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations.

Revenue Bond:

A bond payable from and secured solely by specic revenues and thereby not a full faith and credit obligation.

Revolving Fund:

Allows a community to raise revenues from a specic service and use those revenues without appropriation to support the service.

Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.

Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.

Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.

Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.

Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.

Trust Fund:

In general, a fund for money donated or transferred to a municipality with specic instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.

Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves, and they are not available for disbursement.) Undesignated Fund Balance:

Monies in the various government funds as of the end of the scal year that are neither encumbered nor reserved, and are therefore available for expenditure once certied as part of free cash.

Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full, because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent):

The legal requirement that a community’s assessed value on property must reect its market, or full and fair cash value.

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General Fund
The General Fund provides for primary public service needs of the city, including public safety, community development, public works, community services, and general government. The General Fund is used to account for all transactions that are not accounted for in another fund. Proposition L revenue of over $12.1M each year and the associated debt service and expenditures are also included in the General Fund.

Revenues by Revenue Source
FY26 Revenues by Revenue Source
TAXES $85,968,781 68.22%
CHARGES FOR SERVICES $22,975,099 18.23%
OTHER FINANCING SOURCES $6,635,439 5.27%
USE OF MONEY $5,367,271 4.26%
LICENSES & PERMITS $2,583,670 2.05%
FINES & FORFEITURES $1,466,200 1.16%
OTHER REVENUE $775,007 0.61%
INTERGOVERNMENTAL $248,426 0.20%
FY27 Revenues by Revenue Source
TAXES $89,080,449 68.09%
CHARGES FOR SERVICES $23,526,700 17.98%
OTHER FINANCING SOURCES $7,253,123 5.54%
USE OF MONEY $5,814,095 4.44%
LICENSES & PERMITS $2,660,818 2.03%
FINES & FORFEITURES $1,466,200 1.12%
OTHER REVENUE $782,562 0.60%
INTERGOVERNMENTAL $248,426 0.19%
Taxes:The majority of General Fund revenue (approximately 68%) is derived from taxes, including the Proposition L sales tax, which is specically set aside to repay bond indebtedness.

Sales tax: Sales tax revenue is generated from local consumer purchases and is closely tied to the strength of the local economy. The current sales tax rate in Vista is 8.25%, applicable to purchases made within the city and on deliveries from outside city limits. Of this amount, the City receives 1.5%, with the balance distributed to the state, county, and transportation agencies.

Sales Tax-Proposition L: Proposition L sales tax represents 0.5% of the 1.5% sales tax received by the City.

Approved by voters in 2006, Proposition L revenue is dedicated to repaying bond debt for major public facility improvements. Projects funded through Proposition L include construction of two new re stations, renovation of the main re station, expansion of re personnel, construction of a new Civic Center and Emergency Operations Center, development of the Moonlight Amphitheatre stage house, and creation of a new sports complex.
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EXHIBIT 2
Sales Tax-Cannabis: The City collects a 7% tax on the gross receipts of licensed cannabis dispensaries operating within Vista.

Franchise Fee taxes: Franchise fees are collected from utility companies and other businesses operating within the City's public rights-of-way under formal franchise agreements.

Transient Occupancy Tax: Also known as hotel tax, TOT is charged to guests who rent rooms in hotels and lodging establishments within Vista.

Other Financing Sources: Other nancing sources include inter-department administrative charges, transfers from other funds, and use of reserves.

Use of Money: Revenue in this category includes income from leases (such as telecommunications tower leases) and investment earnings on City funds.

Licenses and Permits: This revenue source includes business license fees and regulatory permit charges issued to businesses and individuals operating within the City.

Other Revenues: This category includes various sources such as program-specic donations, miscellaneous fees, and insurance recoveries.

OTHER FINANCING
SOURCES $4,316,746 $4,542,113 $5,876,324 $6,635,439 $7,253,123 Total Revenues $116,808,867 $126,090,101 $117,005,739 $126,019,893 $130,832,373 Revenues by Revenue Source
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Expenditures by Function
The Operating Budget is organized by category of spending to provide readers with a clear and comprehensive understanding of City costs.

FY26 Expenditures by Function
PUBLIC SAFETY $69,534,210 55.86%
OTHER $16,803,024 13.50%
GENERAL GOVERNMENT $11,804,510 9.48%
PUBLIC

Public Safety: Public Safety services represent the largest expenditure category in the City’s General Fund, both by percentage and total dollars.

Law Enforcement: Services include police patrol, vice/narcotics, juvenile diversion programs, and related operations.

The City contracts with the San Diego County Sheriff's Department to provide these services. Estimated costs are $30.9M for FY 2026 $32M for FY 2027.

Engineering/Public Works:

General Fund expenditures in this category support trafc engineering, street and roadway maintenance, grafti abatement, park maintenance, and the maintenance of parkways and medians. In addition to General Fund support, Engineering and Public Works operations are also funded through gas tax revenues, special districts, sewer funds, and stormwater funds, which are accounted for in non-General Fund budget units. 124M 129M
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Recreation & Community Services: This category includes recreation programs provided at City parks, the Rancho Buena Vista Adobe, and the Senior Center. Cultural arts programs are offered through the Moonlight Amphitheatre and the Avo Playhouse. Additionally, the Wave Waterpark and the Senior Nutrition Program are funded through non-General Fund accounts.

COMMUNITY
DEVELOPMENT $7,024,731 $8,523,830 $6,896,706 $6,701,338 $6,944,639 PUBLIC
WORKS/ENGINEERING $6,362,040 $7,794,829 $7,874,248 $10,206,703 $10,744,715 COMMUNITY SERVICES $7,399,966 $8,723,794 $8,315,926 $9,419,185 $9,657,435 OTHER $16,823,278 $28,138,405 $17,766,844 $16,803,024 $17,310,809 Total Expenditures $106,993,278 $127,576,453 $116,529,239 $124,468,970 $129,406,452 Expenditures by Expense Type
Category FY 2023 Actual FY 2024 Actual FY 2025
Adopted
FY 2026
Budgeted
FY 2027
Budgeted
SALARY & BENEFITS $41,687,039 $42,322,547 $48,362,866 $51,859,840 $53,814,201 PROFESSIONAL SERVICES $32,419,846 $36,163,691 $35,702,031 $38,284,067 $39,763,056 OPERATING EXPENSES $6,394,075 $8,239,469 $5,593,373 $6,573,681 $6,760,658 UTILITIES $1,313,274 $1,436,771 $1,501,290 $1,830,330 $1,916,539 DEBT SERVICE - $195,000 - - -
CAPITAL OUTLAY $2,184,772 $4,255,765 $748,598 $414,000 $988,000 ALLOCATED COSTS $6,170,993 $6,824,806 $6,854,237 $8,704,028 $8,853,189

TRANSFER TO OTHER
FUNDS $16,823,278 $28,138,405 $17,766,844 $16,803,024 $17,310,809 Total Expenditures $106,993,278 $127,576,453 $116,529,239 $124,468,970 $129,406,452 Expenditures by Function
Expenditures by Expense Type
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Comprehensive Fund Summary
Comprehensive Fund Summary
Category FY 2025 Adopted FY 2026 Budgeted FY 2027 Budgeted Beginning Fund Balance - - -
Revenues
TAXES $83,657,647 $85,968,781 $89,080,449
LICENSES & PERMITS $2,771,654 $2,583,670 $2,660,818
INTERGOVERNMENTAL $927,628 $248,426 $248,426
CHARGES FOR SERVICES $18,651,898 $22,975,099 $23,526,700 FINES & FORFEITURES $1,393,210 $1,466,200 $1,466,200
USE OF MONEY $3,109,182 $5,367,271 $5,814,095
OTHER REVENUE $618,196 $775,007 $782,562
OTHER FINANCING SOURCES $5,876,324 $6,635,439 $7,253,123 Total Revenues $117,005,739 $126,019,893 $130,832,373
Expenditures
SALARY & BENEFITS $48,362,866 $51,859,840 $53,814,201
PROFESSIONAL SERVICES $35,702,031 $38,284,067 $39,763,056 OPERATING EXPENSES $5,593,373 $6,573,681 $6,760,658
UTILITIES $1,501,290 $1,830,330 $1,916,539
CAPITAL OUTLAY $748,598 $414,000 $988,000
ALLOCATED COSTS $6,854,237 $8,704,028 $8,853,189
TRANSFER TO OTHER FUNDS $17,766,844 $16,803,024 $17,310,809 Total Expenditures $116,529,239 $124,468,970 $129,406,452 Total Revenues Less Expenditures $476,500 $1,550,923 $1,425,921 Ending Fund Balance $476,500 $1,550,923 -
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Vista City CouncilMay 13, 2025

Vista City Council
May 13, 2025