cc/bsd 2025 AR 12/09 fy 25-26 first quarter financial report

ACTION:

____________________________
Clerk/Secretary

Department: Finance Item No: C15
Prepared by:

Mat McDonald, Assistant Director
Melissa Adams, Accountant Meeting Date: December 9, 2025 Approved by:

Mike Sylvia, Director/Treasurer
John Conley, City Manager Agenda Location: Consent Calendar

SUBJECT: FISCAL YEAR 2025/26 FIRST QUARTER FINANCIAL REPORT

RECOMMENDATION:

1. Receive and file the Fiscal Year 2025/26 First Quarter Financial Report.

2. Adopt City Council Resolution No. 2025- , amending the Operating Budget for Fiscal Years 2025/26 and 2026/27, and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26.

3. Adopt Buena Sanitation District Resolution No. 2025- , amending the Operating Budget for Fiscal Years 2025/26 and 2026/27, and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26.

4. Adopt City Council Resolution No. 2025- , amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.

CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.

PRIOR ACTION: On November 12, 2025, received and filed the Fiscal Year 2024/25 Fourth Quarter Financial Report (CC/BSD). Decreased Traffic Calming Reserve by $500,000, added $500,000 to a Law Enforcement Personnel Reserve Fund; decreased General Fund Emergency Reserve Contribution by $200,000, added $200,000 to a Public Works Reserve Fund. Received and filed the Fiscal Year 2024/25 Fourth Quarter Financial Report. Adopted City Council Resolution No. 2025- 191, amending the Operating Budget for Fiscal Years 2025/26 and 2026/27 and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26 as amended by City Council. Vote: 5-0

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

STATEMENT ON THE SUBJECT: General Fund operating revenues and expenditures are within budgetary expectations as of September 30, 2025. Exhibit 3 provides budgetary and actual revenue information on General Fund revenues. As of September 30, 2025, the City has received 17.7 percent of the General Fund Total Resources (revenues plus other financing sources) projected for the fiscal year.

Revenues are below the 25 percent mark at this point in the fiscal year. This is common and expected for the first quarter and consistent with prior years, as sales tax has a two- month timing lag and other large revenue sources, such as property tax, vehicle license fee property tax compensation, and certain franchise tax revenues, are not received until later in the year. In addition, several revenue items received in July and August are related to prior year activity and are therefore, consistent with prior years, accrued back to the prior fiscal year.

AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
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MEETING DATE: December 9, 2025 PAGE 2

SUBJECT: FISCAL YEAR 2025/26 FIRST QUARTER FINANCIAL REPORT Exhibit 5 provides comparative information for General Fund expenditures. As of September 30, 2025, the City had expended 22.9 percent of the total amount appropriated in the General Fund for the fiscal year.

Expenditures are generally incurred as needs arise and therefore are not spent equally throughout the year.

Expenditures are below the 25 percent mark at this point in the fiscal year. While departments continually strive to end the year under budget, being under 25 percent at this point in the fiscal year does not indicate that the total appropriations will not be spent by year -end. Additionally, invoices for services rendered or goods received during the first quarter of the fiscal year may still be outstanding at the time of this report.

The “snapshot in time” of the City’s financial picture at September 30, 2025, reflects $22,336,182 in revenues received from external sources (see Exhibit 3). For comparison purposes, the revenue received is $2.3 million less than last year’s first quarter amount of $24,697,849 The $2.3 million variance is primarily composed of grant revenue. Per council instruction, grant revenue previously recorded in the general fund in FY 2025 is now recorded in a new operating grant fund. Last year’s first quarter revenue has been updated to reflect the actual revenue as opposed to estimated revenue for income earned but not received when the FY 2025 first quarter report was written. The General Fund’s adjusted total resources for this fiscal year (revenue plus other financing sources) are budgeted at $126,019,893. Of this, $22,336,182, or 17.7 percent has been received. Adjusted General Fund appropriations total $142,691,794, with $32,734,768 ( 22.9 percent) expended to date (see Exhibit 5). Exhibit 1 provides financial and economic highlights as they pertain to the City.

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

The budget adjustment Resolutions for the above items are attached as Exhibits 9 and 10.

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MEETING DATE: December 9, 2025 PAGE 3

SUBJECT: FISCAL YEAR 2025/26 FIRST QUARTER FINANCIAL REPORT Personnel Changes. Staff has identified and recommends five personnel changes included in the first quarter financial report. The proposed changes include the reclassification of a Housing Program Manager to Management Analyst, a reclassification of an Economic Development Director to Economic Development Manager, a reclassification of a Theater Administrative Coordinator to an Assistant Theater Technical Coordinator, an increase salary band of the Assistant Community Development Director, and the elimination of one Environmental Specialist I/II. Exhibit 11 provides a description of the proposed changes and Exhibit 12 is the authorizing resolution and accompanying amended City -wide Classification and Compensation Index to implement the changes.

FISCAL IMPACT: After accounting for the recommended budget adjustments, General Fund revenues and expenditures are in-line with budgetary expectations on September 30, 2025. If approved, the Resolutions within this report will adjust the projected appropriations and revenues in specified accounts.

EXHIBITS:

1. First Quarter Financial Report Financial and Economic Highlights.

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

3. General Fund Revenue Summary ; three months ending September 30, 2025. This summary reflects General Fund revenues that were received during the first quarter . Included with this exhibit is a discussion of some of the more noteworthy items.

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

5. General Fund Expenditure Summary; three months ending September 30, 2025. Presents expenditures by operating budget unit for the General Fund. At this point, expenditures conform to the budgetary plan with no material areas of concern. It should be noted that the amounts shown in the “Expended As Of” column report expenditures only and do not include encumbrances. Some expenditures may tend to be slightly understated because of bills paid in October for goods and services received on or before September 30, 2025. This schedule shows expenditures paid and accrued as of the end of the fiscal year.

6. Reconciliation of Original Revenue Estimates and Appropriations to Amounts on September 30, 2025.

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

7. Enterprise Funds Combined Balance Sheet, September 30, 2025. Presents the balance sheet for the City’s enterprise activities. The balance sheet is a “snapshot” of the assets, liabilities, and fund equity (assets minus liabilities) at a given moment in time. Generally, fund equity represents the total of revenues and contributions over expenses since the inception of the enterprise operation.

8. Enterprise Funds Combined Income Statement ; three months ending September 30, 2025 . Presents the income statement for the City’s enterprise activities. Whereas the balance sheet is a “snapshot” at a given point in time, the income statement can be thought of as a “movie” showing activity (revenue and expenses) over a given period. Generally, the changes in the balance sheet between two given dates flow through the income statement. Because most sewer service charges are collected on the tax roll, no material cash amounts are received until December. When looking at the income statement for the enterprise activities, it should be kept in mind that depreciation is a non-cash expense. Depreciation recognizes the “cost” of using a fixed asset over its useful life. Most depreciation charges are not booked until the end of the fiscal year.

9. City Council Resolution No. 2025- , amending the Operating Budget for Fiscal Years 2025/26 and 2026/27 and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26 12/09/2025
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MEETING DATE: December 9, 2025 PAGE 4
SUBJECT: FISCAL YEAR 2025/26 FIRST QUARTER FINANCIAL REPORT

10. Buena Sanitation District Resolution No. 2025 - , amending the Operating Budget for Fiscal Years 2025/26 and 2026/27 and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26

11. Recommended Personnel Changes

12. City Council Resolution No. 2025- , amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith

13. Prior Actions
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FIRST QUARTER FINANCIAL REPORT

FINANCIAL AND ECONOMIC HIGHLIGHTS
The f
irst quarter report serves to provide a comprehensive financial and economic assessment of the City's fiscal performance throughout the first three months of operation for FY 2025/26.

Local Property Tax: In FY 2025/26, the City's combined assessed valuation, including both secured and unsecured property, reached $17,794,767,910, marking a substantial 5.3 percent increase compared to the previous year’s combined asset valuation of $16,865,643,080. Budget projections for property tax revenues in FY 2025/26 were set at $37,765,092.

B
uilding Activity:

Vista's landscape doesn't accommodate large housing tracts, but there are expectations for smaller in-fill projects to take shape in the coming years. In the first quarter, spanning from July 1, 2025, to September 30, 2025, the valuation of residential building permits in Vista reached $8,109,619, a significant increase compared to the $4,809,692 recorded during the same period in 2024.

For
new non-residential buildings, permits during the first quarter ending September 30, 2025, amounted to $185,000, signifying a significant decrease compared to the $1,192,002 reported for the first quarter ending September 30, 2024. This decrease was primarily driven by a drop in permits issued for Stores and Other Mercantile Buildings.

I
n total, the valuation of all building and related permits for the first quarter ending September 30, 2025, reached $12,318,959, marking an increase from the $11,498,034 reported for the same period in 2024. This increase is largely attributed to the uptick in permits issued for Residential housekeeping buildings which was partially offset by decreases in both new non- residential buildings and additions & alterations to existing structures.

G
eneral Fund revenues from fees and permits, including those for building, engineering, and planning, totaled $1,096,795 during the first quarter ending September 30, 2025, an increase from the $887,959 reported during the same period in 2024. This increase is attributed to engineering fees which increased $183,393 or 9.1 percent.

I
t's important to note that timing discrepancies in assessing valuations and collecting fees can introduce variations when comparing revenue activity to valuation activity. To offer additional context, a chart illustrating the valuation of building permits issued in each of the last 20 quarters is provided below.
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EXHIBIT 1
Local Employment: The City of Vista continues to demonstrate stable labor market conditions, with modest improvement over the past twelve months. As of August 2025, the most recent data available from the Bureau of Labor Statistics, San Diego County reported an unemployment rate of 5.0 percent, compared to 4.9 percent in August 2024. Vista’s unemployment rate remained slightly lower than the countywide figure at 4.8 percent. The City’s labor force totaled 52,009 individuals in August 2025, with 49,515 residents employed.

Consumer Price Index: In the greater San Diego area, the Consumer Price Index (CPI) experienced an increase, recording a 3.1 percent rise for the entire calendar year of 2024. This marks a significant decrease compared to the 5.1 percent increase observed in 2023.

In the latter half of 2024, the annual growth rate was 2.8 percent, reflecting ongoing shifts in the economy. Moving into the first half of 2025, there is a noticeable change as the CPI begins to show a upward trend, with an annual increase of 3.8 percent.

Housing: In September 2025, the median prices for Single Family Detached (SFD) properties in Vista's zip codes experienced an increase of 2.5 percent, at $922,500, compared to the $900,000 recorded in the same month of 2024. Throughout the first quarter of FY 2026, the number of SFD units sold totaled 114, reflecting a 6.6 percent decrease from the corresponding period in FY 2025. The chart below provides a detailed comparison of full-value houses sold versus median prices in the preceding 10 quarters.

In September 2025, the median prices for Single Family Attached (SFA) properties in Vista's zip codes exhibited a significant decrease of 8.3 percent, to $564,000, in contrast to the $615,000 recorded in September 2024. During the first quarter of FY 2026, the number of SFD units sold amounted to 32, reflecting a 27.3 percent decrease from the corresponding period in FY 2025.

The chart below offers a comprehensive comparison of full-value houses sold in relation to median prices over the preceding 10 quarters.

$840,000 $847,500 $845,000
$900,000 $897,500 $900,000
$862,000 $867,250
$925,000 $922,500
95 140
109
129
110
122
99 110
138
114
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3
2023 2023 2023 2024 2024 2024 2024 2025 2025 2025
Median Price
Single Family Detached Homes
Median Price Number of Units Sold
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Sales Tax: The City's share of retail sales tax revenues is heavily influenced by employment stability and consumer confidence. For FY 2026, taxes collected by local businesses during the first quarter amounted to $5,716,459. Sales tax revenue for the first quarter of 2025 was $5,348,006, reflecting a 6.9 percent increase compared to the previous year. This increase can be primarily attributed to consistent demand and the impact of recent inflation.

Proposition “L” Sales Taxes: In Spring of 2025, the City of Vista completed the issuance of the 2025 Refunding Lease Revenue Bonds which refunded the 2015 Refunding Lease Revenue Bonds. The refunding was undertaken to take advantage of favorable market conditions and to reduce the City’s long-term debt service requirements.

As a result of the refunding structure, annual debt service payments will experience a slight increase in FY 2025/26 and FY 2026/27. These short-term cost increases are offset by lower annual debt service relative to the prior debt structure in subsequent years. Over the life of the new bonds, the transaction is projected to reduce total debt service payments by approximately $11.0 million through FY 2036/37.

$575,000 $580,000 $579,000
$709,000
$680,000
$615,000
$540,000
$778,250
$596,250
$564,000
31 36
20 51
47 44
31 40
34 32
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3
2023 2023 2023 2024 2024 2024 2024 2025 2025 2025
Median Price
Single Family Attached Homes
Median Price Number of Units Sold
$5.0 M
$5.4 M
$8.9 M
$2.0 M
$5.8 M
$6.1 M
$9.7 M
$6.0 M
$6.1 M
$5.4 M
$5.8 M
$5.8 M
$5.7 M
$5.5 M
$5.6 M
$5.3 M
$6.0 M
$5.6 M
$5.6 M
$5.7 M
$0.0 M
$2.0 M
$4.0 M
$6.0 M
$8.0 M
$10.0 M
$12.0 M
DEC 20
MAR 21
JUN 21
SEP 21
DEC21
MAR 22
JUN 22
SEP 22
DEC 22
MAR 23
JUN 23
SEP 23
DEC 23
MAR 24
JUN 24
SEP 24
DEC 24
MAR 25
JUNE 25
SEP 25

QUARTER

SALES TAX NET COLLECTIONS
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An annual allocation of $1,205,021 from the additional half-cent sales tax, established through Proposition "L" in November 2007, is earmarked to support fire services. Furthermore, for FY 2025/26, $7,684,569 has been allocated to service the debt on the 2025 Refunding Lease Revenue Bonds issued as a refunding of the 2015 Refunding Lease Revenue Bonds, which refunded the original certificates of participation that financed a number of facilities throughout the City.

Anticipated Proposition “L” revenues totaling $12,108,428 have been incorporated into the FY 2025/26 operating budget to cover fire and debt service costs which are estimated at $8,919,590. On August 12, 2025, City Council approved resolution 2025-151 authorizing a transfer of $3.5 million from the Proposition “L” reserve to The Wave Waterpark to support ongoing capital improvement projects. The anticipated result of these expenditures is an estimated reduction in the Proposition “L” reserve of $311,162. In the table below, the 2025/26 revenues and expenditures are based on estimates, which will be updated with actual results as data becomes available. As of September 30, 2025, the estimated amount to be held in the Proposition L reserve by the end of FY 2025/26 is $20,360,805.

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

Recreational fees encompass charges related to sports programs, theater attendance, facility rentals, trips, day camps, and catering. Annually reviewed and approved by the City Council, these fees play a vital role in supporting the Recreation and Community Services Department programs. For FY 2025/26, estimated fees to bolster the City's recreation programs amounted 12/09/2025
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to $5,323,013. By the end of the first quarter, a total of $3,070,348, equivalent to 57.7 percent of the revenue estimate, had been collected.

Fees related to building, engineering, and planning services include charges for building permits, electrical and other building improvement fees, grading, planning, engineering, and environmental services. These fees provide essential support for the Planning, Engineering, and Building activities and services. The total estimated fees budgeted for FY 2025/26 to sustain these programs were $3,985,300. By the end of the first quarter, collections had reached $1,096,795, or 27.5 percent of the total revenue estimate.

While the City does not levy charges for fire calls to residents, fees are assessed for services such as building inspections, ambulance services, weed and lot clearing, and various miscellaneous items. The City also receives reimbursements for fire services extended to other agencies during fire incidents. These reimbursements are not initially part of the budget projection, but appropriations are made as reimbursements are received from the State to cover out-of-area fire costs. The total estimated fees budgeted for FY 2025/26 to support these city services, primarily administered by the Fire Department, amount to $13,234,066. Within this figure, $4,197,243 represents an estimated amount to be received from the Vista Fire Protection District (District) for fire and emergency medical services provided to the District. The agreement between the City and the District dictates that the District will pay the City a portion of its revenues as they are received. However, since most of the District's revenues come from property taxes, substantial payments are not expected until the second half of the fiscal year. By the end of the first quarter, $1,765,865, or 13.3 percent of the total revenue estimate for fire- related services had been collected, emphasizing robust financial support in this area.

Investment Rates:

During the first quarter of 2025/26, the Federal Reserve reduced the Federal Funds Rate by 25 basis points to support employment growth. Although the national unemployment rate stood at 4.3 percent as of August 2025, the Fed signaled caution, noting that progress in the labor market must be balanced against the risk of renewed inflationary pressures. This latest adjustment is part of the Fed’s ongoing effort throughout the year to gradually ease monetary policy. After several years of prioritizing inflation control, the Federal Reserve has shifted toward fostering economic growth and strengthening labor markets. By steadily lowering the Federal Funds Rate, the Fed aims to reduce borrowing costs, stimulate new business and consumer lending, and bolster overall economic activity, while remaining vigilant for any signs of rising inflation. Reducing rates at this stage typically increases the demand for loans, which in turn supports higher levels of spending and contributes positively to overall Gross Domestic Product (GDP) growth.

The City's yield on its investment portfolio tends to align with broader interest rate trends. This alignment stems from the fact that funds, typically invested over five-year terms for optimal returns, become available for reinvestment at prevailing interest rates as existing investments mature. The City employs a strategic approach to portfolio management, prioritizing long-term value optimization. This strategy may involve emphasizing short-term positions when the yield curve aligns with this approach. Nevertheless, staff remain steadfast in maintaining the portfolio's duration to match its stated index benchmark while ensuring safety of the City’s financial assets, and ample liquidity to meet the City's cashflow requirements. 12/09/2025
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1. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
4230750 551000 JPFA 2015 PROP L Debt Service Principal (3,640,000) 4230750 552000 JPFA 2015 PROP L Debt Service Interest (3,773,250) 4230750 555000 Debt Other - Administration Fees (30,000) 0450750 551000 JPFA 2025 PROP L Debt Service Principal 4,460,000 4250750 552000 JPFA 2025 PROP L Debt Service Interest 3,224,569 4250750 555000 Debt Other - Administration Fees 30,000
TOTAL 271,319 -

2. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1160445 531500 OTS25 Expense Account for OTS Grant 74,469 1160028 427015 OTS25 Revenue Account for OTS Grant 74,469 TOTAL 74,469 74,469

RECOMMENDED BUDGET ADJUSTMENTS
Staff recommends the following budget adjustments:

This adjustment reduces the FY 2025/26 budget for the 2015 Refunding Lease Revenue Bonds (Fund 423) to zero and appropriates the new principal and interest payments for the 2025 Refunding Bonds in Fund 425. This action aligns the budget with City Council Resolution No. 2025-59 and Vista Joint Powers Financing Authority Resolution No. 2025-02, which authorized the issuance of the 2025A Refunding Lease Revenue Bonds to refinance the 2015 bonds, achieve debt service savings, and update related financing documents.

Description:

Proposition L 2015 Refunding BondsShort Title:

Short Title: Office of Traffic Safety (OTS) Grant
Description: The City was awarded $74,469 by the California Office of Traffic Safety for a Pedestrian and Bicycle Safety Program in partnership with the San Diego Bike Coalition. The grant funds are to provide bicycle and pedestrian safety education and outreach throughout the City of Vista. Activities include safety presentations, bike rodeos, community rides, city cycling classes, helmet fittings, and pedestrian trainings, along with translation services and a safety information campaign. City staff will collaborate with the San Diego Bicycle Coalition to schedule events, develop content, and ensure all activities and materials meet OTS requirements. Supplies such as helmets, lights, reflective gear, and educational materials are included to support hands-on learning and promote safe riding and walking habits.

Staff recommends the following budget adjustments:

Short Title: EV Charger Grants (CIP 8902)
Description: This request is to recognize the revenue and create an expense account for the EV Charger Incentives through the California Energy Commission CalStart Communities in Charge program in CIP 8902 for Electric Vehicle Chargers.

Staff recommends the following budget adjustments:

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EXHIBIT 2

4. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010130 521000 Finance-Professional Services 9,275
0010005 404000 Hotel-Transient Occupancy Tax 9,275
0010130 521000 00082 Finance-Business License-Professional Services 6,000 0010010 411000 Business License Revenue 20,000
TOTAL 15,275 29,275

5. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310753 Street Projects Reserve Account (50,000) 0026555 578999 8294 Source Appropriation 50,000
0010900 590002 Transfer Out from General Fund 50,000
0020090 482001 Transfer In from General Fund 50,000
TOTAL 100,000 -

6. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5010376 521000 Professional Services 28,000
5040385 521000 Professional Services 21,000
5010376 531300 Training / Mileage / Conferences 4,700
5040385 531300 Training / Mileage / Conferences 2,880
5010000 310410 Fund Balance (32,700)
5040000 310410 Fund Balance (23,880)
TOTAL 56,580 (56,580)
Short Title: TOT & Business License Compliance
Description: This adjustment provides funding for professional services to support the administration and compliance of City tax and fee programs. Services will include hotel Transient Occupancy Tax (TOT) administration with audits conducted at least once every three years, as well as business license tax discovery, compliance, and audit activities. Conservative estimates for both the potential revenue and associated expenses from discovery and audit efforts have been included, along with one-time implementation fees. These efforts help ensure accurate reporting, improved collections, and fairness across all taxpayers.

Staff recommends the following budget adjustments:

Short Title: APS Traffic Signal Upgrades (CIP 8294)
Description: This is a request to transfer $50,000 from the Streets Projects Reserve account to CIP 8294 for Accessible Pedestrian Signal (APS) Traffic Signal Upgrades at two intersections (Vista Village Dr & Main St / Palm Dr and Vista Village Dr & Citrus Ave).

Staff recommends the following budget adjustments:

Short Title: Sewer Cost of Service Study and Training
Description: Funding is needed to cover the cost of the Vista and Buena Sewer Cost of Service study and to provide staff with training opportunities that were not anticipated as part of the 25/26 approved budget. Project management and inspection staff require National Association of Sewer Service Companies (NASSCO) training for Cured-in-Place Pipe (CIPP). The City and District is undertaking a significant CIPP project to rehabilitate sewer pipelines throughout both agencies. The NASSCO training is intended for stakeholders to properly specify, inspect and quality-control project deliverables and ensure that assets are rehabilitated to ensure maximum useful life. The Division also has two project managers that lack significant utility related project experience. These individuals are planning to attend the California Water Environment Association’s Collection System Fundamentals training to bridge knowledge gaps and make them more effective in their roles.

Staff recommends the following budget adjustments:

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7. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5010376 521000 Professional Services 34,150
5010000 310410 Fund Balance (34,150)
TOTAL 34,150 (34,150)

8. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5066515 578999 8347 Source Appropriation 90,000
5060000 310410 Fund Balance (90,000)
TOTAL 90,000 (90,000)

9. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310753 Street Projects Reserve Account (200,000) 0026555 578999 8290 Source Appropriation 200,000
0010900 590002 Transfer Out from General Fund 200,000
0020090 482001 Transfer In from General Fund 200,000
TOTAL 400,000 -

10. Short Title: New Assisted Hearing Devices for ML Patrons Description: Cultural Arts has not purchased assisted hearing devices in over 10 years, and 80% of the current devices are unusable to due wear and tear or batteries that are no longer chargeable. About 40% of the patrons are at an age where hearing loss and hearing aid usage is common, and 5-10 devices are used per performance. These devices make Moonlight productions more accessible to members of the community by allowing patrons who are elderly and/or hard of hearing to listen to the show in an enhanced way. These patrons would not be able to understand performances otherwise.

Short Title: Agua Hedionda Pump Station Biological Monitoring Description: Major capital infrastructure improvements were completed at the Agua Hedionda Pump Station in 2023. The project was conditioned by the CA Coastal Commission to conduct coastal sage scrub revegetation with 5 years of biological monitoring to ensure native plant species survival. The station is jointly owned between the City of Vista and the Carlsbad Municipal Water District who is administering the work. Funding in the amount of $34,150 is needed to cover Vista’s 69.1% ownership share. Future operating budgets will include funding for this activity through 2028.

Staff recommends the following budget adjustments:

Short Title: Vallecitos Land Outfall Rehabilitation (CIP 8347) Description: Additional funds in the amount of $90,000 are needed for Buena Sanitation District’s 17.99% ownership share based on 90% design construction cost estimates. The project is scheduled to be constructed in fall 2026.

Staff recommends the following budget adjustments:

Short Title: Upgrade Curb Ramps (CIP 8290)
Description: This adjustment transfers $200,000 from the Streets Projects Reserve to CIP 8290 to upgrade curb ramps and install marked crosswalks at the following locations:
- Lupine Hills Drive & Thibodo Park Driveway
-
Thibodo Road & Chaparral Drive
- Lupine Hills Drive & Optimist Way
- Lemon Ave & Raintree Place
- S. Santa Fe Ave & Monte Vista Drive (crosswalks exist; curb ramp upgrades required) Funding also supports modifying the raised median at E. Vista Way and Barnicles Driveway to allow left-turn access.

Staff recommends the following budget adjustments:

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ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310731 DESIG-MOONLIGHT FACILITY FEE (7,000)
0010560 531200 FACFE TOOLS/FURNITURE/EQUIPMENT 7,000
TOTAL 7,000 (7,000)

11. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010030 431200 EXCFE MOONLIGHT AMPHITHEATRE 1,070
0010030 431200 SH1 MOONLIGHT AMPHITHEATRE 39,161
0010030 431200 SH2 MOONLIGHT AMPHITHEATRE 71,804
0010030 431200 SH3 MOONLIGHT AMPHITHEATRE 63,426
0010560 512000 SALARIES-TEMPORARY 100,000
0010560 521000 PRESN PROFESSIONAL/CONSULTING SRV 2,500.00 0010560 531500 SH2 SPECIAL DEPARTMENT EXPENSE 7,170.00
0010560 531500 SH3 SPECIAL DEPARTMENT EXPENSE 24,434
0010560 531200 TOOLS/FURNITURE/EQUIPMENT 24,257
0010560 541000 ELECTRICITY & NATURAL GAS 17,100.00
TOTAL 175,461 175,461

12. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310717 DESIG-NUTRITION CTR FUND RAISE (41,500)
0010000 310741 DESIG-SENIOR FACIL MAINT FEE (200,000)
0010555 562000 CAPITAL >$5,000 241,500
TOTAL 241,500 (241,500)

Short Title: Replace Senior Services Vehicles
Description: This adjustment replaces Bus 796 and Van 262, both of which have reached the end of their useful life and are recommended for replacement by Fleet Maintenance. The new vehicles will support Senior Nutrition, Out & About, and Cultural Caravan programs.

Staff recommends the following budget adjustments:

Short Title: Cultural Arts Summer 2025 True-Up
Description: Cultural Arts revenue reconciliation reflecting an increase to the revenue budget based on actual collections, along with a corresponding increase to the expense budget following the Summer 2025 Moonlight season.

Staff recommends the following budget adjustments:

Short Title: Fund Transfer Contracted Cleaning Services Description: To initiate procurement for cleaning services outside of the citywide contract, Cultural Arts requests that the contracted cleaning services for the AVO Playhouse and Moonlight Amphitheatre be transferred from the Facility Maintenance budget to the Cultural Arts budget. This will allow Cultural Arts to negotiate the specific cleaning terms needed for these facilities.

Staff recommends the following budget adjustments:

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14. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1100000 310525 Fire Protection Development Fees (160,000) 1106576 578999 8331 Source Appropriation 160,000
TOTAL 160,000 (160,000)

15. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5010000 310410 Sewer Fund Balance 63,000
5010377 511000 Stormwater Engineering Salaries (63,000) TOTAL (63,000) 63,000
Short Title: Fire Station No. 3 Rebuild Funding
Explanation /
Justification:

This is a request to allocate Fire Protection Development Fees to CIP 8331 for the Fire Station No. 3 Rebuild project to fully fund the project.

Staff recommends the following budget adjustments:

Short Title: Personnel Changes
Explanation /
Justification:

The Engineering Department, in coordination with Human Resources, conducted a comprehensive analysis of the administrative and operational needs of the Stormwater Division. The analysis determined that the current staffing level of four (4) full-time equivalent (FTE) Environmental Specialists (three Environmental Specialist II’s and one Senior Environmental Specialist) exceeds the division’s operational requirements to meet the City’s obligations under the California Regional Water Quality Control Board (RWQCB) permit.

Based on this finding, the elimination of one Environmental Specialist I/II will not adversely affect the City’s ability to maintain compliance. The remaining three Environmental Specialists provide reasonable coverage for employees overhead, including training, vacation, reporting, and program continuity.

Staff recommends the following budget adjustments:

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Prior Year Current Year
Budget 9/30/2024 % Received Budget 9/30/2025 % Received Taxes:

Property Tax 17,619,779$ 677,586$ 3.85% 18,341,257$ 627,480$ 3.42% Homeowners Property Tax Relief 81,178 - 0.00% 79,135 - 0.00% Real
Property Transfer Tax 545,415 132,866 24.36% 545,415 69,386 12.72% VLF Property Tax Compensation 13,571,771 - 0.00% 14,191,410 - 0.00% AB 1484 Property Tax Payment (RDA) 4,125,177 - 0.00% 4,607,875 - 0.00% Sales and Use Tax 22,884,480 5,348,006 23.37% 23,078,919 5,716,459 24.77% Cannabis Tax 6,500,000 1,046,274 16.10% 5,500,000 940,517 17.10% Proposition L Sales Tax 11,927,710 2,906,098 24.36% 12,108,428 3,085,892 25.49% SB 172 Sales Tax 944,140 233,660 24.75% 948,393 239,683 25.27% Transient Occupancy Tax 2,081,767 217,702 10.46% 2,222,007 120,536 5.42% Franchise Tax 4,208,243 - 0.00% 4,345,942 - 0.00% Type Total 84,489,660 10,562,192 12.50% 85,968,781 10,799,953 12.56% Licenses and Permits:

Business Licenses 2,354,154 1,590,489 67.56% 2,450,898 1,728,720 70.53% Bingo
Licenses 15,000 3,794 25.30% 14,000 3,699 26.42%
Other Licenses 232,533 4,015 1.73% 118,772 2,185 1.84% Type Total 2,601,687 1,598,298 61.43% 2,583,670 1,734,603 67.14% Intergovernmental:

Motor Vehicle In-Lieu Fees 100,743 - 0.00% 100,326 152,463 151.97% Reimbursement of Mandated Costs 75,000 2,865 3.82% 75,000 5 0. 01%
AB 939 Trash Fees 49,404 - 0.00% 45,000 - 0.00%
Grants 67,646 5,239,067 7744.83% 21,100 - 0.00%
Other 7,000 - 0.00% 7,000 - 0.00%
Type Total 299,793 5,241,932 1748.52% 248,426 152,468 61.37% Charges For Services:

Recreation Fees 554,166 141,912 25.61% 626,297 135,029 21.56% Amphitheater Programs 3,888,500 2,189,559 56.31% 4,110,344 2,766,271 67.30% Facility Rentals 146,652 78,826 53.75% 158,000 42,423 26.85% Rancho Programs 181,433 67,833 37.39% 181,433 17,359 9.57% Day Camp Programs 246,939 103,717 42.00% 246,939 109,266 44. 25% Building Fees 1,802,500 510,416 28.32% 2,003,500 528,983 26.40% Engineering Fees 1,335,000 297,524 22.29% 1,530,000 480,917 31.43% Planning Fees 430,000 80,018 18.61% 451,800 86,895 19.23% Fire Fees 371,421 145,780 39.25% 520,173 66,146 12.72% Ambulance Fees 6,398,365 1,127,602 17.62% 8,516,650 1,552,745 18.23% Charges To Fire Protection District 4,161,295 116,785 2.81% 4,197,243 146,973 3.50% Charges To School District 373,402 95,287 25.52% 384,604 - 0.00% Interdepartmental Direct Service Costs 4,632,746 1,008,187 21.76% 4,980,570 1,050,285 21.09% Other 84,341 31,391 37.22% 77,116 37,555 48.70%
Total 24,606,760 5,994,838 24.36% 27,984,669 7,
020,848 25.09%

GENERAL FUND REVENUE SUMMARY
THREE MONTHS ENDED SEPTEMBER 30, 2025
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EXHIBIT 3

GENERAL FUND REVENUE SUMMARY
THREE MONTHS ENDED SEPTEMBER 30, 2025
Prior Year Current Year
Budget 9/30/2024 % Received Budget 9/30/2025 % Received Fines and Forfeitures:

Vehicle Code Fines 150,000 28,969 19.31% 150,000 3,018 2.01% Parking Fines 926,200 270,968 29.26% 1,001,200 197,057 19.68% O
ther 317,010 112,905 35.62% 315,000 198,037 62.87%
Total 1,393,210 412,843 29.63% 1,466,200 398,111 27.15% Use of Money and Property:

Investment Income 2,899,524 975,290 33.64% 4,632,486 1,802,331 38.91% Lease Income 737,812 249,569 33.83% 734,785 253,008 34.43% Rental Income - (320,439) NA - (13,673) NA
Total 3,637,336 904,421 24.86% 5,367,271 2,041,666 38.04% Other Revenue:

Recycling Revenues 1,000 110 11.04% 500 5 0.96%
Fund Raising and Contributions 180,000 14,200 7.89% 575,500 127,082 22.08% Other 158,946 (30,986) -19.49% 170,007 61,446 36.14% Total 339,946 (16,675) -4.91% 746,007 188,533 25.27% Total Revenue 117,368,392$ 24,697,849$ 21.04% 124,365, 024$ 22,336,182$ 17.96% Other Financing Sources:

Transfers In 397,559 - 0.00% 429,899 - 0.00%
Use of Reserves 3,391,500 - 0.00% 1,224,970 - 0.00% Total 3,789,059 - 0.00% 1,654,869 - 0.00%
Total Resources
121,157,451 24,697,849 20.38% 126,019,893 22,336,182 17.72% Budget Actual
From State COPS Grant Fund 285,000 -

From Redevelopment Fund 112,559 -
397,559 -
Detail Of Use Of Reserves:

Abandoned Vehicle Abatement 28,856 -
Community Project Reserve 58,363 -
Fire Equipment Replacement Reserve 864,250 -
Other 2,440,031 -
3,391,500 -
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7.6%

22.9%

30.6%

38.2%

45.3%

54.8%

62.3%

69.0%

77.1%

84.7%

93.4%
100.0%

7.8%

15.3%

24.8%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
110.0%
123456789 1 0 1 1 1 2
%
O
F
B
U
D
G
E
T
R
E
C
E
I
V
E
D
MONTH
2025/26 SALES TAX YEAR-TO-DATE
Budget Target
Actual
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EXHIBIT 4

0.8% 1.1% 2.1%

5.0%

20.6%

28.1%

53.2% 54.6%

70.1%

72.7%

92.6%
100.0%

0.7% 1.4% 2.1%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
110.0%
120.0%
123456789 1 0 1 1 1 2
%
O
F
B
U
D
G
E
T
R
E
C
E
I
V
E
D
Month
2025/26 PROPERTY TAX YEAR-TO-DATE
Budget Target
Actual
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Expended % Expended %
Budget As Of Expe nded Budget As Of Expended
2024/25 2024/25 2024/25 2025/26 2025/26 2025/26
GENERAL FUND:

General Government:

City Council 840,522$ 285,085$ 33.92% 812,745$ 285,915$ 35.18% City Manager 1,216,878 336,698 27.67% 1,349,366 356,030 26.38% Economic Development 906,161 200,024 22.07% 969,998 266,674 27.49% Human Resources 1,575,851 413,160 26.22% 1,413,389 357,692 25.31% City Clerk 857,972 219,890 25.63% 864,780 221,986 25.67% Finance 3,010,178 704,450 23.40% 2,980,915 729,204 24.46% City Attorney 1,820,977 390,228 21.43% 1,875,897 471,536 25.14% Contract Legal Contingencies 200,000 19,815 9.91% 358,298 31,804 8.88% Non-Departmental Expenditures 2,762,995 747,992 27.07% 2,953,708 850,913 28.81% Total General Government 13,191,534 3,317,341 25.15% 13,579,095 3,571,755 26.30% Publ
ic Safety:

Law E
nforcement 29,734,030 2,594,745 8.73% 31,422,246 200,500 0.64% School Safety Program 25,744 - 0.00% 25,744 - 0. 00%
Code Enforcement 2,675,600 679,243 25.39% 2,895,945 729,541 25.19% Fire Administration 1,981,445 566,764 28.60% 2,202,599 691,830 31.41% Fire Training 640,967 129,371 20.18% 805,694 149,887 18.60% Fire Maintenance 2,325,833 504,914 21.71% 2,698,249 576,400 21.36% Fire Suppression 18,188,484 5,795,167 31.86% 18,981,390 6,310,477 33.25% Fire Prevention 1,421,702 346,882 24.40% 1,627,318 422,573 25.97% Emergency Medical Services 8,891,093 2,509,626 28.23% 9,806,244 2,811,336 28.67% EMT Program 2,184,472 631,729 28.92% 2,141,285 743,605 34.73% Disaster Preparedness 247,706 51,728 20.88% 228,550 59,236 25.92% Total Public Safety 68,317,075 13,810,168 20.21% 72,835,264 12,695,386 17.43% Com
munity Development:

Engi
neering 1,516,605 302,189 19.93% 1,854,310 371,029 20.01% Traffic Engineering 1,131,309 249,208 22.03% 1,191,121 340,345 28.57% Planning 2,646,230 471,008 17.80% 2,202,144 466,639 21.19% Land
Development 1,228,070 268,768 21.89% 1,500,939 344,869 22.98% Development Services 2,075,669 557,821 26.87% 2,045,936 618,205 30.22% Total Community Development 8,597,883 1,848,995 21.51% 8,794,450 2,141,087 24.35% Com
munity Services:

Com
munity Services Administration 1,023,876 294,802 28.79% 1,055,987 344,508 32.62% Recreation Programs 2,019,505 532,431 26.36% 2,102,865 589,070 28.01% Rancho Buena Vista Adobe 250,660 59,948 23.92% 279,072 80,433 28.82% Senior Services 1,057,855 259,426 24.52% 1,007,426 270,466 26.85% Housing & Homelessness 6,228,848 445,173 7.15% 1,170,445 64,341 5.50% Cultural Arts 4,441,351 1,814,747 40.86% 5,039,576 2,154,336 42.75% Total Community Services 15,022,095 3,406,528 22.68% 10,655,371 3,503,154 32.88% Public W
orks:

Public W
orks Administration 1,847,243 321,703 17.42% 1,639,911 357,138 21.78% Graffiti Abatement 309,295 86,247 27.88% 305,908 87,573 28.63% Park Maintenance 3,207,510 700,963 21.85% 3,46 8,684 639,528 18.44% Parkways and Medians 880,989 121,608 13.80% 807,941 146,804 18.17% Total Public Works 6,245,038 1,230,521 19.70% 6,222,444 1,231,043 19.78% Capital Outlay 8,640,015 3,972,166 45.97% 8,707,146 4,497,343 51.65% Transfers Out To Other Funds 21,981,877 3,830,447 17.43% 21,898,024 5,095,000 23.27% Total General Fund Expenditures 141,995,516$ 31,416,166$ 22.12% 142,691,794$ 32,734,768$ 22.94%

GENERAL FUND EXPENDITURE SUMMARY
THREE MONTHS ENDED SEPTEMBER 30, 2025
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EXHIBIT 5
Revenue : ORIGINAL BUDGET ADJUSTMENTS TOTAL
Recreation Fees $626,297 - $626,297
Amphitheater Program 4,110,344 - - 4,110,344
Facility Rentals 158,000 - - 158,000
Recreation Programs 428,372 - - 428,372
Building fees 2,003,500 - - 2,003,500
Engineering fees 1,530,000 - - 1,530,000
Planning fees 451,800 - - 451,800
Fire fees 520,173 - - 520,173
Ambulance fees 8,516,650 - - 8,516,650
Charges to other agencies 4,581,847 - - 4,581,847
Other other services 77,116 - - 77,116
Fines 1,466,200 - - 1,466,200
Grants 21,100 - - 21,100
Other other intergov'tal 227,326 - - 227,326
Business licenses 2,450,898 - - 2,450,898
Other licenses 132,772 - - 132,772
Investment income 4,632,486 - - 4,632,486
Lease income 734,785 - - 734,785
Contributions 575,500 - - 575,500
Other 170,507 - - 170,507
Interdept direct 4,980,570 - - 4,980,570
Transfers i
n 429,899 - - 429,899
Use of Reserves 1,224,970 - - 1,224,970
Property taxes 37,765,092 - - 37,765,092
Sales use taxes 23,078,919 - - 23,078,919
SB 172 sales taxes 948,393 - - 948,393
Transient transient occupancy 2,222,007 - - 2,222,007 Franchise franchise taxes 4,345,942 - - 4,345,942
Prop L sales tax 12,108,428 - - 12,108,428
Cannabis tax 5,500,000 - - 5,500,000
Revenue Estimate at September 30 126,019,893 - 126,019,893 Appropriations: ORIGINAL BUDGET ADJUSTMENTS TOTAL
City Council $812,745 - $812,745
City Manager 1,349,366 - 1,349,366
Code Enforcement 2,880,945 28,000 2,908,945
Human Resources 1,413,389 - 1,413,389
City Clerk 864,780 - 864,780
Finance 2,659,821 321,094 2,980,915
City Attorney 1,875,897 - 1,875,897
Contract Legal Contingencies 125,000 233,298 358,298
Non-Departmental 1,872,403 1,194,095 3,066,498 Law Enforcement 30,927,255 494,991 31,422,246
School Safety Program 25,744 - 25,744
Fire Administration 2,145,314 57,285 2,202,599
Fire Training 905,694 380,000 1,285,694
Fire Maintenance 2,698,249 700,000 3,398,249
Fire Suppressi
on 19,130,880 4,667,841 23,798,721
Fire Prevention 1,517,146 110,172 1,627,318
Emergency Medical Services 9,872,244 772,458 10,644,702 Emergecy Medical Transport Program 2,094,322 267,096 2,361,418 Disaster Preparedness 217,362 11,188 228,550
Engineering 1,854,310 6,991 1,861,301
Traffic Engineering 1,162,916 28,205 1,191,121
Planning 1,770,747 431,397 2,202,144
Land Development 1,394,450 106,489 1,500,939
Development Services 2,045,936 - 2,045,936
Housing & Homeless Services 3,710 2,614,657 2,618,367 Economic Development 831,109 138,889 969,998
Public Works Administration 1,388,493 251,418 1,639,911 Graffiti Abatement 305,908 - 305,908
Community Services Administration 1,000,987 55,000 1,055,987 Recreation Programs 2,102,865 - 2,102,865
Park Maintenance 3,419,673 59,532 3,479,205
Parkways & medians 680,953 126,988 807,941
Rancho Buena Vista Adobe 279,072 - 279,072
Senior Services 996,685 10,741 1,007,426
Cultural Arts 5,039,576 60,000 5,099,576
Transfer Out from Fund 001 16,803,024 5,095,000 21,898,024 Appropriations Estimate at September 30 $124,468,970 $40,261,440 $142,691,794

RECONCILIATION OF ORIGINAL REVENUE ESTIMATES
AND APPROPRIATIONS TO AMOUNTS AT SEPTEMBER 30, 2025
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EXHIBIT 6

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE

ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
ASSETS:

Cash and investments 54,910,278$ 36,399,886$ 3,621,753$ 9,862,720$ 104,794,637$ Accounts receivable 18,276 24 - - 18,299 Due from others 935,353 - - - 935,353
Deposits 129,350 50,000 - - 179,350 Inventory 28,296 - - - 28,296
Prepaid expenses - - - - -
Land 825,219 293,610 942,473 - 2,061,302 Fixed assets-net 151,755,115 68,679,012 2,591,380 10,457 223,035,965 Construction in progress 11,154,142 4,630,316 - - 15,784,458 Suspense Billing (2,427,554) - - - (2,427,554) Total assets 217,328,476 110,052,847 7,155,606 9,873,177 344,410,105 DEFERRED OUTFLOWS OF RESOURCES:

Deferred outflows pension 945,037 312,715 162,478 42,693 1,462,923 Total deferred outflows of resources 945,037 312,715 162,478 42,693 1,462,923 LIABILITIES:

Accounts payable (379) (1,219) 47,797 (353) 45,845 Due to others 16,612 4,663 18,926 - 40,201 Compensated absences 408,664 210,102 93,357 29,663 741,785 Interest payable 89,251 - - - 89,251
Deferred/unearned revenues - - - - -
State Revolving Fund loans 20,517,629 - - - 20,517,629 Other liabilities 28,347 17,374 (1) (1) 45,720 Net pension liability 3,334,696 1,330,932 448,409 117,442 5,231,479 Total liabilities 24,394,820 1,561,851 608,489 146,751 26,711,911 DEFERRED INFLOWS OF RESOURCES:

Deferred inflows pension - - - - -
Total deferred inflows of resources - - - - -
NET POSITION:

Net investment in capital assets 163,734,476 73,602,938 3,533,853 10,457 240,881,724 Restricted for capital projects 5,247,002 1,771,571 93,632 11,868 7,124,072 Unrestricted 23,961,862 33,429,202 3,082,110 9,746,794 70,219,968 Total net position 193,878,693$ 108,803,711$ 6,709,595$ 9,769,120$ 319,161,118$

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED BALANCE SHEET
AS OF SEPTEMBER 30, 2025
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EXHIBIT 7

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE

ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
REVENUES:

Sewer service charges 28,645$ 727$ -$ -$ 29,372$ Grants 38,416 - - - 38,416
Interest 505,509 347,034 18,069 88,918 959,530 Mark to market adjustment (336,014) (234,312) (3,823) (49,819) (623,968) Ticket sales - - 511,093 - 511,093
Program fees - - 79,992 - 79,992
Concessions sales - - 230,525 - 230,525
Rentals - - 127,562 - 127,562
Other 14,102 2,065 6 - 16,173
Total revenues 250,657 115,514 963,425 39,099 1,368,695 EXPENSES:

Administration 101,850 57,045 1,150,789 - 2,572,915 Engineering 3,288,156 1,187,329 - - 1,669,334 Stormwater engineering 235,732 - - - 813,699
Field operations 965,702 593,107 - - 3,180,177
Stormwater maintenance 431,334 - - - 1,210,048
Operations and maintenance - - - 105,848 296,565 Depreciation - - - - 17,579
Debt service - - - - 69,350
Capital improvements 1,962,757 619,660 - - 10,308,427 Total expenses 6,985,531 2,457,142 1,150,789 105,848 5,310,306 Revenues over (under)
expenses (6,734,873) (2,341,627) (187,365) (66,749) (9,330,614) Transfers in (out) - - 3,500,000 - -
Net position at 7/1/2025 200,613,566 111,145,338 3,396,960 9,835,869 324,991,732 Net position at 9/30/2025 193,878,693$ 108,803,711$ 6,709,595$ 9,769,120$ 319,161,118$

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED INCOME STATEMENT

THREE MONTHS ENDED
SEPTEMBER 30, 2025
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EXHIBIT 8
RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, AMENDING THE OPERATING BUDGET FOR FISCAL YEARS 2025/26 AND 2026/27, AND AMENDING THE CAPITAL PROJECT BUDGET FOR FISCAL YEARS 2024/25 AND 2025/26
The City Council of the City of Vista does resolve as follows:

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

A. On June 10, 2025, the City Council adopted Resolution 2025-102 approving the Operating Budget for fiscal Years 2025/26 and 2026/27.

B. On June 11, 2024, the City Council adopted Resolution 2024-86, approving the Six-Year Capital Improvement Program, the Capital Project Budget for Fiscal Years 2024/25 AND 2025/26, and authorizing appropriations for Fiscal Years 2024/25 and 2025/26 capital projects.

C. The City Council desires to amend the Operating and Capital Project Budget at this time to reflect changed circumstances.

2. Action.

A. The Operating Budget for Fiscal Year 2025/26 and 2026/27 and the Capital Project Budget for Fiscal Years 2024/25 and 2025/26 are amended as set forth in Exhibit A.

3. Adoption.

PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on December 9, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, CITY ATTORNEY
By:

JOHN B. FRANKLIN, MAYOR
ATTEST:

ATHY VALDEZ, CITY CLERK
By:

APPROVED
Walter C. Chung
20251104160106
12/09/2025
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EXHIBIT 9

3. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1170029 424300 8902 Revenue 448,000
1176220 578999 8902 Source Appropriation 448,000
TOTAL 448,000 448,000
Short Title: Office of Traffic Safety (OTS) Grant
Description: The City was awarded $74,469 by the California Office of Traffic Safety for a Pedestrian and Bicycle Safety Program in partnership with the San Diego Bike Coalition. The grant funds are to provide bicycle and pedestrian safety education and outreach throughout the City of Vista. Activities include safety presentations, bike rodeos, community rides, city cycling classes, helmet fittings, and pedestrian trainings, along with translation services and a safety information campaign. City staff will collaborate with the San Diego Bicycle Coalition to schedule events, develop content, and ensure all activities and materials meet OTS requirements. Supplies such as helmets, lights, reflective gear, and educational materials are included to support hands-on learning and promote safe riding and walking habits.

Staff recommends the following budget adjustments:

RECOMMENDED BUDGET ADJUSTMENTS
Staff recommends the following budget adjustments:

Description:

Proposition L 2015 Refunding BondsShort Title: EXH 09A RESO Budget Adjustments Page 1 12/09/2025
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6. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5010376 521000 Professional Services 28,000
5040385 521000 Professional Services 21,000
5010376 531300 Training / Mileage / Conferences 4,700
5040385 531300 Training / Mileage / Conferences 2,880
5010000 310410 Fund Balance (32,700)
5040000 310410 Fund Balance (23,880)
TOTAL 56,580 (56,580)
Short Title: Sewer Cost of Service Study and Training
Description: Funding is needed to cover the cost of the Vista and Buena Sewer Cost of Service study and to provide staff with training opportunities that were not anticipated as part of the 25/26 approved budget. Project management and inspection staff require National Association of Sewer Service Companies (NASSCO) training for Cured-in-Place Pipe (CIPP). The City and District is undertaking a significant CIPP project to rehabilitate sewer pipelines throughout both agencies. The NASSCO training is intended for stakeholders to properly specify, inspect and quality-control project deliverables and ensure that assets are rehabilitated to ensure maximum useful life. The Division also has two project managers that lack significant utility related project experience. These individuals are planning to attend the California Water Environment Association’s Collection System Fundamentals training to bridge knowledge gaps and make them more effective in their roles.

Staff recommends the following budget adjustments:

Short Title: TOT & Business License Compliance
Description: This adjustment provides funding for professional services to support the administration and compliance of City tax and fee programs. Services will include hotel Transient Occupancy Tax (TOT) administration with audits conducted at least once every three years, as well as business license tax discovery, compliance, and audit activities. Conservative estimates for both the potential revenue and associated expenses from discovery and audit efforts have been included, along with one-time implementation fees. These efforts help ensure accurate reporting, improved collections, and fairness across all taxpayers.

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10. Short Title: Upgrade Curb Ramps (CIP 8290)
Description: This adjustment transfers $200,000 from the Streets Projects Reserve to CIP 8290 to upgrade curb ramps and install marked crosswalks at the following locations:
- Lupine Hills Drive & Thibodo Park Driveway
- Thibodo Road & Chaparral Drive
- Lupine Hills Drive & Optimist Way
- Lemon Ave & Raintree Place
- S. Santa Fe Ave & Monte Vista Drive (crosswalks exist; curb ramp upgrades required) Funding also supports modifying the raised median at E. Vista Way and Barnicles Driveway to allow left-turn access.

Staff recommends the following budget adjustments:

Short Title: New Assisted Hearing Devices for ML Patrons Description: Cultural Arts has not purchased assisted hearing devices in over 10 years, and 80% of the current devices are unusable to due wear and tear or batteries that are no longer chargeable. About 40% of the patrons are at an age where hearing loss and hearing aid usage is common, and 5-10 devices are used per performance. These devices make Moonlight productions more accessible to members of the community by allowing patrons who are elderly and/or hard of hearing to listen to the show in an enhanced way. These patrons would not be able to understand performances otherwise.

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ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310731 DESIG-MOONLIGHT FACILITY FEE (7,000)
0010560 531200 FACFE TOOLS/FURNITURE/EQUIPMENT 7,000
TOTAL 7,000 (7,000)

13. ORG OBJECT PROJ ACCOUNT DESCRIPTION Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
6020155 531700 LAND & BUILDING MAINTENANCE (11,350)
0010560 531700 LAND & BUILDING MAINTENANCE 11,350
6020155 521040 SERVICE CONTRACT (1,590)
0010560 531700 LAND & BUILDING MAINTENANCE 1,590
6020039 439200 FACILITY RENTAL CHARGES (12,940)
0010560 582000 FACILITY RENTAL (12,940)
TOTAL (12,940) (12,940)
Short Title: Fund Transfer Contracted Cleaning Services Description: To initiate procurement for cleaning services outside of the citywide contract, Cultural Arts requests that the contracted cleaning services for the AVO Playhouse and Moonlight Amphitheatre be transferred from the Facility Maintenance budget to the Cultural Arts budget. This will allow Cultural Arts to negotiate the specific cleaning terms needed for these facilities.

Staff recommends the following budget adjustments:

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Staff recommends the following budget adjustments:

Short Title: Fire Station No. 3 Rebuild Funding
Explanation /
Justification:

This is a request to allocate Fire Protection Development Fees to CIP 8331 for the Fire Station No. 3 Rebuild project to fully fund the project.

Staff recommends the following budget adjustments:

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RESOLUTION NO. 2025-

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BUENA

SANITATION DISTRICT, AMENDING THE OPERATING BUDGET FOR
FISCAL YEARS 2025/26 AND 2026/27, AND AMENDING THE CAPITAL PROJECT BUDGET FOR FISCAL YEARS 2024/25 AND 2025/26
The Board of Directors of the Buena Sanitation District does resolve as follows:

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

A. On June 10, 2025, the Board of Directors adopted Resolution 2025-06 approving the Operating Budget for fiscal Years 2025/26 and 2026/27.

B. On June 11, 2024, the Board of Directors adopted Resolution 2024-04, approving the Six-Year Capital Improvement Program, the Capital Project Budget for Fiscal Years 2024/25 and 2025/26, and authorizing appropriations for Fiscal Years 2024/25 and 2025/26 capital projects.

C. The Board of Directors desires to amend the Operating and Capital Project Budget at this time to reflect changed circumstances.

2. Action.

A. The Operating Budget for Fiscal Year 2025/26 and 2026/27 and the Capital Project Budget for Fiscal Years 2024/25 and 2025/26 are amended as set forth in Exhibit A.

3. Adoption.

PASSED AND ADOPTED at a meeting of the Board of Directors of the Buena Sanitation District held on December 9, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, DISTRICT COUNSEL
By:

JOHN FRANKLIN, CHAIRPERSON
ATTEST:

ATHY VALDEZ, CLERK OF THE BOARD
By:

APPROVED
Walter C. Chung
20251104155925
12/09/2025
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EXHIBIT 10

Staff recommends the following budget adjustments:

RECOMMENDED BUDGET ADJUSTMENTS
Short Title: Sewer Cost of Service Study and Training
Description: Funding is needed to cover the cost of the Vista and Buena Sewer Cost of Service study and to provide staff with training opportunities that were not anticipated as part of the 25/26 approved budget. Project management and inspection staff require National Association of Sewer Service Companies (NASSCO) training for Cured-in-Place Pipe (CIPP). The City and District is undertaking a significant CIPP project to rehabilitate sewer pipelines throughout both agencies. The NASSCO training is intended for stakeholders to properly specify, inspect and quality-control project deliverables and ensure that assets are rehabilitated to ensure maximum useful life. The Division also has two project managers that lack significant utility related project experience. These individuals are planning to attend the California Water Environment Association’s Collection System Fundamentals training to bridge knowledge gaps and make them more effective in their roles.

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RECOMMENDED PERSONNEL CHANGES
December 09, 2025
M
aintaining and keeping current the City’s classification and compensation system is essential to City business. It is important to ensure that classification salary ranges are aligned with the scope of responsibility and complexity of work performed. A progressive classification system promotes efficiency and responsiveness to meet the needs and demands of an organization, by creating new classifications and redefining position responsibilities for existing classifications. Furthermore, it is important to maintain a modern compensation system to afford the City the ability to attract, retain and reward employees.

Thus, within the boundaries of financial feasibility, the City’s compensation system is designed to be externally competitive and internally equitable.

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

C
ity Manager – Housing and Homeless Services
Reclassify one Housing Program Manager to Management Analyst.

The Housing Program Manager position is recommended for reclassification to a Management Analyst to better align the classification with the actual operational needs of the Housing and Homeless Services Division. The division currently utilizes two Management Analysts who collectively support a wide range of housing and homeless service programs. Work is distributed across analysts based on workload, priority projects, and program needs rather than by assigning a single analyst to a dedicated program area.

The dut
ies formerly associated with the Housing Program Manager have shifted over time and are now comparable in scope and complexity to the work performed by the existing Management Analyst positions. Reclassifying the position ensures consistency across the division, reflects the actual duties being performed, and supports a more flexible and efficient allocation of staff resources.

Fi
scal Impact: The reclassification results in a cost savings of $15,000 to the FY2025-26 Fiscal Year. The savings will be realized within the Housing and Homeless Services Division’s operating budget and do not require any additional appropriations.

C
ity Manager – Economic Development
Reclassify one Economic Development Director to Economic Development Manager.

The Economic Development Director position is recommended for reclassification to an Economic Development Manager following the retirement of the incumbent Director. A review of the division’s structure, workload, and service needs determined that a manager level position is more appropriate for the department, which consists of two staff members. The responsibilities and scope of work can be effectively overseen at the Manager classification; the higher-level Director role is no longer necessary to support current program needs.

I
n addition, the Economic Development function will be organizationally moved under the City Manager’s Office. Aligning the division within the City Manager’s Office provides more direct policy guidance, improves coordination with citywide initiatives, and better reflects the strategic role economic development plays in supporting community priorities. The Manager classification is the most appropriate level of oversight within this 12/09/2025
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EXHIBIT 11

new structure.

Fiscal Impact: Reclassifying the position from Director to Manager results in a cost savings to the City of $68,125 for the FY2025-26 Fiscal Year.

Recreation & Community Services Department
Reclassify one Theater Administrative Coordinator to one Assistant Theater Technical Coordinator.

The Theater Administrative Coordinator position is recommended for reclassification to an Assistant Theater Technical Coordinator. Following the vacancy of the Administrative Coordinator position, a review of departmental needs determined that additional support is required on the technical side of theater operations. Reclassifying the position better aligns staffing with current operational priorities and ensures that technical production needs are adequately supported.

Fiscal Impact: This reclassification results in a cost savings of $11,700 to the FY2025- 26 Fiscal Year.

Community Development Department
Increase the salary band for the Assistant Community Development Director.

It is recommended to adjust the salary band for the Assistant Community Development Director. When the position was established in December 2023, an error occurred in calculating the salary range. The intent was for the top of the salary range to be 10% higher than that of the Deputy Community Development Director, reflecting two planned 5% increases. However, compounding was not correctly applied during the original calculation, resulting in a lower-than-intended maximum salary.

Adjusting the salary band corrects this error and ensures the Assistant Community Development Director’s compensation aligns with the original intent and maintains internal equity within the Community Development Department.

Fiscal Impact: Staff anticipates an increase to the FY2025-26 General Fund Operating Budget of $800 for the duration of the Fiscal Year. Staff anticipates the cost can be absorbed within the current department budget.

Engineering Department – Stormwater Division
Eliminate one Environmental Specialist I/II.

Fiscal Impact: This elimination results in a cost savings of $63,000 to the FY2025-26 Fiscal Year.
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00107235 2
RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, AMENDING THE CITY-WIDE CLASSIFICATION AND

COMPENSATION INDEX, AND REPEALING THE PROVISIONS OF ANY

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

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

A. The City Council established a Classification and Compensation Index to designate wage and range scales for employees by its adoption of Resolution No. 2025-133 on June 24, 2025.

B. The City Council further desires to amend the City-Wide Classification and Compensation Index to reflect the following changes:
 Reclassify one Housing Program Manager in the City Manager’s Office Housing and Homeless Services division to one Management Analyst.  Reclassify one Economic Development Director to one Economic Development Manager.
 Reclassify one Theater Administrative Coordinator in Recreation & Community Services to one Assistant Theater Technical Coordinator.  Update the salary range for one Assistant Community Development Director in Community Development.
 Remove one Environmental Specialist I/II in Engineering Stormwater Division.

2. Action.

A. The City-Wide Classification and Compensation Index is hereby amended as provided in the Attachment attached hereto and incorporated herein by reference, and shall take effect as of December 12, 2025.

B. All resolutions in conflict herewith are repealed and shall be of no further force or effect after December 12, 2025.
[Continued on page 2]
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EXHIBIT 12
RESOLUTION NO. 2025-

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
00107235 2

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on December 09, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, CITY ATTORNEY

By:

JOHN FRANKLIN, MAYOR

ATTEST:

KATHY VALDEZ, CITY CLERK

By:

Attachment: City-Wide Classification and Compensation Index effective December 12, 2025

APPROVED
Walter C. Chung
20251201164309
12/09/2025
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CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE December 12, 2025
Resolution No. Page 1 of 3

AUTHORIZED
DEPARTMENT GROUP CLASSIFICATION RANGE* SUBTOTAL POSITIONS NOTES CITY COUNCIL Elct Mayor 1 3,317$
Elct Councilmember 4 3,196$
Con Secretary to the City Council C28 1 6,054$ - 7,358$ SUBTOTAL 6
CITY MANAGER ----- City Manager MCP 1 -$ - 26,243$ DD Assistant City Manager MCP 1 10,707$ - 22,652$ Mgt Assistant to the City Manager MCP 1 10,424$ - 12,671$ Mgt Communications Officer MCP 1 8,699$ - 10,572$ Mgt Climate Action Plan Program Administrator MCP 1 8,396$ - 10,206$ Mgt Management Analyst MCP 2 F 7,304$ - 8,874$
Con Secretary to the City Manager C28 1 6,054$ - 7,358$ Vma Community Improvement Maintenance Worker II V19 2 A/F 5,007$ - 6,086$ Vma Community Improvement Maintenance Worker I V17 F 4,769$ - 5,796$ Gen Communications Specialist G18 2 4,744$ - 5,766$ Gen Office Specialist II G9 1 F 3,809$ - 4,630$ Code Mgt Code Enforcement Manager MCP 1 8,714$ - 10,592$ Enforcement Gen Senior Code Enforcement Officer G32 1 6,675$ - 8,114$ Gen Code Enforcement Officer II G26 4 5,766$ - 7,009$ Gen Code Enforcement Officer I G19 2 4,861$ - 5,909$ Gen Senior Office Specialist G13 1 4,199$ - 5,104$ Economic Mgt Economic Development Manager MCP 1 9,929$ - 12,070$ Development Gen Economic Development Specialist G31 1 6,514$ - 7,918$

Housing and Mgt Housing & Homeless Services Division Manager MCP 1 9,929$ - 12,070$ Homeless Services Mgt Management Analyst MCP 2 7,304$ 8, 874$ Gen Staff Assistant G21 1 5,104$ - 6,204$
Gen Senior Office Specialist G13 1 4,199$ - 5,104$ SUBTOTAL 29
INFORMATION DD Information Technology Director MCP 1 10,707$ - 22,652$ TECHNOLOGY Mgt Information Technology Manager MCP 1 10,473$ - 12,727$ Mgt Senior Information Technology Analyst MCP 1 8,524$ - 10,360$ Mgt GIS Analyst MCP 1 7,364$ - 8,950$
Mgt Information Technology Analyst MCP 2 7,364$ - 8,950$ Con Information Technology Technician C26 2 5,766$ - 7,009$ SUBTOTAL 8
HUMAN DD Human Resources Director MCP 1 10,707$ - 22,652$ RESOURCES Mgt Human Resources Manager MCP 1 11,034$ - 13,410$ Mgt Risk & Safety Program Manager MCP 1 F 8,396$ - 10,206$ Mgt Human Resources Analyst MCP 1 F 7,304$ - 8,874$ Con Human Resources Coordinator C29 1 6,204$ - 7,540$ Con Human Resources Technician II C23 3 F 5,360$ - 6,514$ Con Senior Office Specialist C14 1 4,303$ - 5,231$ Con Office Specialist II C10 1 F 3,904$ - 4,744$ SUBTOTAL 10
FINANCE DD Finance Director/Treasurer MCP 1 10,707$ - 22,652$ Mgt Assistant Finance Director MCP 1 11,804$ - 14,348$ Mgt Finance Manager MCP 1 11,034$ - 13,410$
Mgt Senior Management Analyst MCP 2 8,396$ - 10,206$ Mgt Senior Accountant MCP 1 8,396$ - 10,206$
Mgt Management Analyst MCP 1 7,304$ - 8,874$
Con Accountant C31 1 6,514$ - 7,918$
Con Accounting Technician C23 1 5,360$ - 6,514$ Gen Accounting Technician G22 2 5,231$ - 6,357$ Gen Account Clerk G14 3 4,303$ - 5,231$
SUBTOTAL 14
CITY ATTORNEY ----- City Attorney MCP 1 -$ - 24,135$ Mgt Assistant City Attorney MCP 3 F 15,483$ - 18,820$ Con Legal Secretary C25 1 5,627$ - 6,840$
Con Staff Assistant C22 1 5,231$ - 6,357$
Con Senior Office Specialist C14 1 4,303$ - 5,231$ SUBTOTAL 7
CITY CLERK DD City Clerk MCP 1 10,707$ - 22,652$
Mgt Assistant City Clerk MCP 1 6,846$ - 8,319$
Gen Program Assistant G16 1 4,518$ - 5,492$
Gen Office Specialist II G9 1 F 3,809$ - 4,630$ SUBTOTAL 4

MONTHLY SALARY
12/09/2025
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CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE December 12, 2025

Page 2 of 3 ends

AUTHORIZED
GROUP CLASSIFICATION RANGE* SUBTOTAL POSITIONS NOTES
FIRE DD Fire Chief MCP 1 10,707$ - 22,652$
DEPARTMENT Vco Deputy Fire Chief FM40 2 15,678$ - 19, 057$ Vco Fire Division Chief FM30 1 15,053$ - 18, 297$ Vco Fire Battalion Chief (40-hour) FM15 1 14,395$ - 17, 497$ Vco Fire Battalion Chief (56-hour) FM10 3 13,087$ - 15, 907$ Vco Fire Marshal FM20 1 13,087$ - 15, 907$
Mgt Emergency Services Officer MCP 1 9,436$ - 11,471$ Mgt Management Analyst MCP 2 7,304$ - 8, 874$
Fir Fire Captain S80 19 9,851$ - 11, 974$
Fir Fire Engineer S70 18 8,514$ - 10, 353$
Fir Firefighter/Paramedic S30 42 A 8,187$ - 9, 955$ Fir Fightfighter/Paramedic Recruit (40-hour) S29 A/F -$ - 5, 557$ Fir Assistant Fire Marshal S85 1 9,852$ - 11, 976$ Fir Fire Inspector S35 4 6,925$ - 9, 281$
Fir Emergency Medical Technicians I/II (EMT) (40-hour) S20/S21 18 6 partially funded 3,426$ - 4, 373$ Gen Staff Assistant G21 1 5,104$ - 6,204$
Gen Senior Office Specialist G13 2 4,199$ - 5,104$ SUBTOTAL 117
PUBLIC WORKS DD Public Works Director MCP 1 10,707$ - 22,652$ Administration Mgt Assistant Public Works Director MCP 1 12,220$ - 14,855$ Mgt Public Works Operations Manager MCP 1 11,034$ - 13,410$ Mgt Administrative Programs Manager MCP 1 8,396$ - 10,206$ Mgt Management Analyst MCP 1 7,304$ - 8,874$
Con Management Assistant C32 1 6,675$ - 8,114$
Gen Wastewater Asset Program Specialist G32 1 6,675$ - 8,114$ Gen Senior Account Clerk G18 1 4,744$ - 5,766$
Gen Office Specialist II G9 3 F 3,809$ - 4,630$ Vehicle Mgt Public Works Supervisor MCP 1 7,444$ - 9,048$ Maintenance Vma Fleet Maintenance Mechanic III V29 2 6,390$ - 7,767$ Vma Fleet Maintenance Mechanic II V25 3 A/F 5,796$ - 7,044$ Vma Fleet Maintenance Mechanic I V21 F 5,258$ - 6,390$ Right-of-Way Mgt Public Works Supervisor MCP 1 7,444$ - 9,048$ Maintenance Vma Street Maintenance Worker III V23 4 5,520$ - 6,710$ Vma Street Maintenance Worker II V19 12 A/F 5,007$ - 6,086$ Vma Street Maintenance Worker I V17 F 4,769$ - 5,796$ Vma Maintenance Worker Trainee V11 4,119$ - 5,007$ Sanitary Sewer Mgt Public Works Supervisor MCP 1 7,444$ - 9,048$ Maintenance Vma Wastewater Worker III V27 3 6,086$ - 7,397$ Vma Wastewater Worker II V22 12 A/F 5,387$ - 6,547$ Vma Wastewater Worker I V20 F 5,131$ - 6,236$
Vma Maintenance Worker Trainee V11 4,119$ - 5,007$ Park/Facility Mgt Public Works Supervisor MCP 2 7,444$ - 9,048$ Maintenance Vma Park Maintenance Inspector III V23 2 5,520$ - 6,710$ Vma Facilities Maintenance Worker III V23 2 5,520$ - 6,710$ Vma Facilities Maintenance Worker II V19 4 A/F 5,007$ - 6,086$ Vma Facilities Maintenance Worker I V17 4,769$ - 5,796$ Vma Maintenance Worker Trainee V11 4,119$ - 5,007$ SUBTOTAL 60
RECREATION & DD Recreation & Community Services Director MCP 1 10,707$ - 22,652$ COMMUNITY Mgt Recreation & Community Services Operations Manager MCP 2 11,034$ - 13,410$ SERVICES Mgt Community Services Program Manager MCP 2 8,396$ - 10,206$ Mgt Waterpark Manager MCP 1 8,396$ - 10,206$
Mgt Management Analyst MCP 1 7,304$ - 8,874$
Gen Theater Technical Coordinator G19 1 4,861$ - 5,909$ Gen Senior Account Clerk G18 1 4,744$ - 5,766$
Vma Waterpark Facility Specialist V23 1 5,520$ - 6,710$ Gen Assistant Waterpark Manager G18 2 4,744$ - 5,766$ Gen Ticket Office Supervisor G19 1 4,861$ - 5,909$ Gen Assistant Theater Technical Coordinator G16 1 4,517$ - 5,491$ Gen Staff Assistant G21 1 5,104$ - 6,204$
Gen Senior Office Specialist G13 1 4,199$ - 5,104$ Gen Park Ranger G12 4 4,098$ - 4,981$
Gen Recreation Leader IV G10 1 3,904$ - 4,744$
Gen Office Specialist II G9 1.75 3,809$ - 4,630$ Gen Recreation Coordinator GN/AD34 4 4,471$ - 5,436$ Gen Food Services Supervisor GN33 1 4,364$ - 5,304$ Gen Bus Driver GN15 0.875 3,679$ - 4,471$
SUBTOTAL 28.625
Resolution No.

MONTHLY SALARY
12/09/2025
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CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE December 12, 2025
Resolution No. Page 3 of 3

AUTHORIZED
GROUP CLASSIFICATION RANGE* SUBTOTAL POSITIONS NOTES
COMMUNITY DD Community Development Director MCP 1 10,707$ - 22,652$ DEVELOPMENT Mgt Assistant Community Development Director MCP 1 14,504$ - 16,367$ Planning Mgt City Planner MCP 1 11,713$ - 12,913$ Mgt Senior Planner MCP 1 8,472$ - 10,296$
Gen Associate Planner G36 1 7,358$ - 8,944$
Gen Junior Planner G24 1 5,492$ - 6,675$
Gen Staff Assistant G21 1 5,104$ - 6,204$
Development Mgt Building Official MCP 1 12,801$ - 15,555$ Services Gen Plan Check Engineer G44 1 8,944$ - 10,872$ Gen Junior Plan Check Engineer G32 1 6,675$ - 8,114$ Gen Senior Building Inspector G36 1 7,358$ - 8,944$ Gen Building Inspector II G32 2 A/F 6,675$ - 8,114$ Gen Supervising Dev. Services Tech G32 1 6,675$ - 8,114$ Gen Senior Dev. Services Tech G30 1 6,357$ - 7,727$ Gen Development Services Tech II G27 1 F 5,909$ - 7,182$ Gen Senior Office Specialist G13 1 4,199$ - 5,104$ SUBTOTAL 17
ENGINEERING DD Engineering Director/City Engineer MCP 1 10,707$ - 22,652$ Mgt Engineering Division Manager MCP 1 14,056$ - 17,086$ Mgt Senior Engineer MCP 1 11,209$ - 13,621$
Mgt Senior Capital Projects Manager MCP 1 10,223$ - 12,424$ Mgt Capital Projects Manager MCP 1 9,237$ - 11,228$ Mgt Administrative Programs Manager MCP 1 8,396$ - 10,206$ Gen Right of Way Agent G48 1 9,862$ - 11,986$
Gen GIS Mapping Technician G25 1 5,627$ - 6,840$ Stormwater Mgt Stormwater Program Manager MCP 1 9,929$ - 12,070$ Gen Sr. Environmental Specialist G36 1 7,358$ - 8,944$ Gen Environmental Specialist II G32 2 F 6,675$ - 8,114$ Mgt Management Analyst MCP 1 7,304$ - 8,874$
Traffic Mgt Engineering Division Manager MCP 1 14,056$ - 17,086$ Engineering Mgt Principal Transportation Mobility Planner MCP 1 12,588$ - 15,292$ Gen Traffic Systems Operations Specialist G44 1 8,944$ - 10,872$ Gen Assistant Engineer G38 1 7,727$ - 9,392$
Gen Senior Office Specialist G13 1 4,199$ - 5,104$ Land Mgt Senior Engineer MCP 1 11,209$ - 13,621$
Development Gen Assistant Engineer G38 2 7,727$ - 9,392$ Gen Construction Inspector II G32 1 F 6,675$ - 8,114$ Sewer Projects Mgt Engineering Division Manager MCP 1 14,056$ - 17,086$ Mgt Principal Engineer MCP 1 12,588$ - 15,292$
Mgt Senior Engineer MCP 1 11,209$ - 13,621$
Mgt Capital Projects Manager MCP 1 9,237$ - 11,228$ Gen Computerized Maint. Management Systems Specialist G44 1 8,944$ - 10,872$ Gen Assistant Engineer G38 1 7,727$ - 9,392$
Gen Senior Construction Inspector G36 1 7,358$ - 8,944$ Gen Construction Inspector II G32 2 F 6,675$ - 8,114$ Gen Engineering Technician II G31 1 F 6,514$ - 7,918$ SUBTOTAL 32
332.625
GROUP KEY: Elct-Elected Official; DD-Department Director; Mgt-Management; Vco - (VCOA); Gen-General (VCEA); Vma-General (VCMA); Fir-Fire (VFFA); Con-Confidential; MCP-Mgmt. Compensation Plan; GN-Nutrition Center (VCEA); AD-Adobe (VCEA) NOTES:

A Number of allocated positions may vary within the stated ranges provided the aggregate total does not change.

PT
F
ADDITIONAL NOTE *The salary ranges for all groups except the MCP group are approximate numbers. The actual numbers for these groups are contained in each respective salary table. The range numbers for the MCP group are the actual minimums and maximums of the salary ranges.

MONTHLY SALARY

TOTAL POSITIONS
Part-time Position
Human Resources Management Analyst/Assistant, Risk and Safety Management Analyst/Assistant and Assistant City Attorney/Deputy City Attorney are flexibly staffed classifications. Incumbents of the lower classification may be advanced to the higher classification at the discretion of the appointing authority and approval of the Human Resources Director. The salary range for the Human Resources and Risk and Safety Management Assistant, which is included in the Confidential Employee Group, is 10% below Management Analyst. The salary range for Deputy City Attorney is 15% below Assistant City Attorney. Firefighter/Paramedic Recruit and Firefighter/Paramedic are flexibly staff positions. Human Resources Technician I/II, Engineering Technician I/II, Environmental Specialist I/II, Development Services Technician I/II, Community Improvement Maintenance Worker I/II, Fleet Maintenance Worker I/II, Facility Maintenance Worker I/II, Office Specialist I/II, Construction Inspector I/II, Building Inspector I/II, Street Maintenance Worker I/II, Wastewater Worker I/II, and Park Maintenance Worker I/II are also flexibly staffed classifications. 12/09/2025
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PRIOR ACTIONS
Fiscal Year 2025/26 First Quarter Financial Report
O
n November 12, 2025, received and filed the Fiscal Year 2024/25 Fourth Quarter Financial Report (CC/BSD). Decreased Traffic Calming Reserve by $500,000, added $500,000 to a Law Enforcement Personnel Reserve Fund; decreased General Fund Emergency Reserve Contribution by $200,000, added $200,000 to a Public Works Reserve Fund. Received and filed the Fiscal Year 2024/25 Fourth Quarter Financial Report. Adopted City Council Resolution No. 2025-191, amending the Operating Budget for Fiscal Years 2025/26 and 2026/27 and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26 as amended by City Counc il.

Vote: 5-0
On
May 28, 2025, received and filed the Fiscal Year 2024/25 Third Quarter Financial Report.

Adopted City Council Resolution No. 2025-78, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25. Adopt Buena Sanitation District Resolution No. 2025- 04, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25. Adopt City Council Resolution No. 2025- 79, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith. (Vote 5-0)
O
n March 11, 2025 Received and filed the Fiscal Year 2024/25 Second Quarter Financial Report.

Adopted City Council Resolution No. 2025-32, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25, and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26. Adopted Buena Sanitation District Resolution No. 2025- 01, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25, and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26. (Vote 5-0)
O
n December 10, 2024, received and filed the Fiscal Year 2024/25 First Quarter Financial Report.

Adopted City Council Resolution No. 2024-200, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25, and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26. Adopted Buena Sanitation District Resolution No. 2024- 14, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25. Adopted City Council Resolution No. 2024 -201, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith. (Vote 5-0)
O
n November 12, 2024, received and filed the Fiscal Year 2023/24 Fourth Quarter Financial Report; adopted City Council Resolution No. 2024-190, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25 and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26; Directed staff to update rental assistance program to include rehousing assistance; update language of Traffic Calming and Mobility Reserve to accommodate for sidewalk projects; postpone allocation of slurry seal project funding until specific budgetary discussion is held; and support HMLA 369 families with any remaining funds from Graffiti Pilot Program following the City’s grant application (Vote: 5-0).

O
n May 28, 2024, received and filed the Fiscal Year 2023/24 Third Quarter Financial Report.; adopted City Council Resolution No. 2024- 70, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25 and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24; adopted Buena Sanitation District Resolution No. 2024 -2, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25; adopted City Council Resolution No. 2024 -71, amending the City-Wide Classification and Compensation Index and repealing the provisions of any resolutions in conflict herewith; and adopted City Council Resolution No. 2024-72, approving 12/09/2025
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EXHIBIT 13
a Letter of Agreement between the City of Vista and the Vista City Maintenance Association and repealing the provisions of any resolutions in conflict herewith. (Vote 5-0) O
n March 12, 2024, received and filed the Fiscal Year 2023/24 Second Quarter Financial Report; adopted City Council Resolution No. 2024- 36, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25 and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24; adopted Buena Sanitation District Resolution No. 2023- 10, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25; and adopted City Council Resolution No. 2024-37, amending the City-Wide Classification and Compensation Index and repealing the provisions of any resolutions in conflict herewith.
(Vote: 4-0, O’Donnell absent)
On December 12, 2023, received and filed the Fiscal Year 2023/24 First Quarter Financial Report; adopted City Council Resolution No. 2023-218, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25 and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24; adopted Buena Sanitation District Resolution No. 2023- 10, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25; and adopted City Council Resolution No. 2023 - 219, amending the City-Wide Classification and Compensation Index and repealing the provisions of any resolutions in conflict herewith. (Vote: 5-0)
O
n November 14, 2023, received and filed the Fiscal Year 2022/23 Fourth Quarter Financial Report; adopted City Council Resolution No. 2023-202 amending the Operating Budget for Fiscal Years 2023/24 and 2024/25, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24 as revised by City Council (Vote: 5-0).

O
n May 23, 2023, received and filed the Fiscal Year 2022/23 Third Quarter Financial Report; adopted City Council Resolution No. 2023-87, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24; adopted Buena Sanitation District Resolution No. 2023 -1, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23: adopted City Council Resolution No. 2023 -88, amending the City-Wide Classification and Compensation Index, repealing the provisions of any resolutions in conflict herewith. (Vote: 5-0).

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

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

O
n November 15, 2022, received and filed the Fiscal Year 2021/22 Fourth Quarter Financial Report; adopted City Council Resolution No. 2022- 172, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2021/22 and 2022/23; adopted Buena Sanitation District Resolution 2022- 21, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0). 12/09/2025
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On May 10, 2022, received and filed the Fiscal Year 2021/22 Third Quarter Financial Report; adopted City Council Resolution No. 2022-70, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0).

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

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

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

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

On March 9, 2021, received and filed the Fiscal Year 2020/21 Second Quarter Financial Report; adopted City Council Resolution No. 2021-34, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-5, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21 (Vote: 5-0).

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

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

On May 12, 2020, received and filed the Fiscal Year 2019 /20 Third Quarter Financial Report; adopted City Council Resolution No. 2020-77, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Community Development Commission Resolution No. 2020-2 , adopting a Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0). 12/09/2025
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On March 10 , 2020, received and filed the Fiscal Year 2019/20 Second Quarter Financial Report; adopted City Council Resolution No. 2020-38, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Buena Sanitation District Resolution No. 20 20-5, amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).

On December 10, 2019 , received and filed the Fiscal Year 2019/20 First Quarter Financial Report; adopted City Council Resolution No. 2019-1 63, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted City Council Resolution No. 2019-164, amending the City- Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith (Vote: 5-0).

On November 12, 2019, received and filed the Fiscal Year 2018/2019 Fourth Quarter Financial Report; adopted City Council Resolution No. 2019-1 49, amending the Operating Budget for Fiscal Years 201920 and 2020/21 (Vote: 5-0).

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

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

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

On November 13, 2018, received and filed the Fiscal Year 2017/18 Fourth Quarter Financial Report; adopted City Council Resolution No. 2018-174, amending the Operating Budget for the 2018/19 Fiscal Year and Capital Project Budget for the 2018/19 and 2019/20 Fiscal years; and adopted City Council Resolution No. 2018- 175, amending City Council Policy 200-1 9, Use of Year End Fund Balance (Vote: 5-0)

On May 8, 2018, received and filed the Fiscal Year 2017/18 Third Quarter Financial Report; adopted City Council Resolution No. 2018-65, amending the Operating and Capital Budgets for the 2017/18 Fiscal Year; and adopted City Council Resolution No. 2018-66, amending the City- Wide Classification and Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith (Vote: 5-0).

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

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

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

On June 13, 2017,adopted City Council Resolution No. 2017- 95, Buena Sanitation District Resolution No. 2017 -5, and Community Development Commission Resolution No. 2017 -1, approving the Annual Operating Budget for Fiscal Year 2017/18 (Vote: 5-0). 12/09/2025
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Vista City CouncilDecember 9, 2025

Vista City Council
December 9, 2025