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HomeMy WebLinkAbout2025-06-17; City Council; Resolution 2025-136Exhibit 1 RESOLUTION NO. 2025-136 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ADOPTING THE FINAL OPERATING BUDGET, STRATEGIC DIGITAL TRANSFORMATION INVESTMENT PROGRAM AND CAPITAL IMPROVEMENT PROGRAM FOR FISCAL YEAR 2025-26 FOR THE CITY OF CARLSBAD AND ESTABLISHING CONTROLS ON CHANGES IN APPROPRIATIONS FOR BUDGET FUNDS WHEREAS, the City Council of the City of Carlsbad, California, has reviewed the proposed final Operating Budget, Strategic Digital Transformation Investment Program and Capital Improvement Program for fiscal year (FY) 2025-26 and has held such public hearings as are necessary prior to adoption of the final budgets. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, California, as follows: 1.That the above recitations are true and correct. 2.The proposed action is not a “project” as defined by CEQA Section 21065 and CEQA Guidelines Section 15378(b)(4) and does not require environmental review under CEQA Guidelines Section 15060(c)(3) as it is a government fiscal activity and does not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment. The activity or projects for which this budget is intended to fund may require preparation of an environmental document in accordance with CEQA and CEQA Guidelines. 3.That certain documents now on file in the Office of the City Clerk of the City of Carlsbad, entitled “Fiscal Year 2025-26 Preliminary Operating Budget, Strategic Digital Transformation Investment Program and Capital Improvement Program” presented at the Joint Special Meeting on May 20, 2025 as Exhibit 6 to Item No. 11, as amended, if necessary, in accordance with Attachments A-A3, B-B2, C and D to this Exhibit 1 are adopted as the final Operating Budget, Strategic Digital Transformation Investment Program and Capital Improvement Program for the City of Carlsbad for FY 2025-26, along with any adjustments, if any, determined by the City Council as set forth in the minutes of this Joint Special Meeting on June 17, 2025. 4.That the amounts reflected as estimated revenues for FY 2025-26 as shown in Attachments A-A2 and B are adopted as the budgeted revenues for FY 2025-26. June 17, 2025 Item #14 Page 18 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B 5.That the amounts as designated as the FY 2025-26 Budget request in Attachments A-A3, B-B2, and D are appropriated to the department or fund for which they are designated, and such appropriation shall not be increased except as provided in this resolution. 6.That the items and amounts as shown in Attachment E are adopted as major capital outlay items over $100,000 requiring City Council approval for FY 2025-26. 7.That total appropriations for each fund may only be increased or decreased by the City Council by passage of a resolution amending the budget except as provided in this resolution. 8.That the following controls are placed on the use and transfer of budget funds: A.No expenditure of funds shall be authorized unless sufficient funds have been appropriated by the City Council or City Manager as described below. i.The City Manager may authorize all transfers of funds from account to account within any department. ii.The City Manager may authorize transfers of funds between departments within the same fund in an amount up to $100,000 per transfer. iii.The City Manager may authorize transfers of funds from the Housing Trust Fund to the Section 8 Housing Fund program administration to support the program’s fund balance and aid in the expansion of the program if costs exceed budget related to administration, payroll, vouchers, and related costs. iv.The City Manager may authorize budget adjustments involving offsetting revenues and expenditures; the City Manager may authorize increases in an appropriation for a specific purpose where the appropriation is offset by unbudgeted revenue designated for the specific purpose. v.The City Manager may authorize budget adjustments to increase the appropriation for the Workers’ Compensation and Risk Management Funds’ operating budgets in an amount equal to the increases in costs of claims expenses or estimated losses and liabilities. vi.The City Manager may authorize budget adjustments to increase the appropriation for final vacation pay and earned leave accrual budgets in an amount equal to the increases in actual expenses should they exceed budgeted amounts in their respective funds. June 17, 2025 Item #14 Page 19 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B vii.The City Manager may authorize budget adjustments to increase budgeted amounts for depreciation and amortization should it be necessary to maintain compliance with the United States Generally Accepted Accounting Principles. viii.The City Manager may authorize increases of 15% or less to purchasing authority for capital outlay items requiring the City Council to act as the awarding authority approved in the budget process. ix.The City Manager may authorize budget adjustments to increase the appropriation for unforeseen legal expenses and liabilities. x.The City Manager may authorize budget adjustments to increase the appropriation for Mutual Aid expenses in an amount equal to the increases in amounts to be reimbursed by other agencies. xi.The City Manager may authorize budget adjustments to increase the appropriations in the Utilities Department for costs pertaining to the Core System Modernization Project and utility billing. xii.The City Council must authorize all transfers of funds from the City Council’s Contingency Account. xiii.The City Manager may delegate any of the authority given to the City Manager under this resolution. B.The City Council must authorize any increase in the number of authorized permanent personnel positions above the level identified in Attachment C. C.The City Manager may authorize the hiring of temporary or part-time staff as necessary within the limits imposed by the controls listed above. 9.That the legal level of budgetary control is the fund level. Budgets may not legally be exceeded at the fund level without appropriate authorization by the City Council. 10.That interest earned on grants may be appropriated during the year for the purpose for which the grant was received. 11.That all appropriations in the Capital Improvement Program remaining unexpended as of June 30, 2025, are appropriated to FY 2025-26 in their respective project budgets. 12.That all appropriations in the Strategic Digital Transformation Investment Program remaining unexpended as of June 30, 2025, are appropriated to FY 2025-26 in their respective project budgets. June 17, 2025 Item #14 Page 20 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B 13.That all appropriations in the Operating Budget remaining unexpended as of June 30, 2025, related to developer deposits received for developer-funded studies not yet completed or grant awards received or expected for projects that are continuing into the next fiscal year are appropriated to FY 2025-26. 14.That all appropriations for outstanding encumbrances as of June 30, 2025, are continued into FY 2025-26 for such contracts or obligations. PASSED, APPROVED AND ADOPTED at a Joint Special Meeting of the City Council of the City of Carlsbad, the Board of Directors of the Carlsbad Municipal Water District, the Board of Directors of the Carlsbad Public Financing Authority, the Community Development Commission, and the City Council as Successor Agency to the Carlsbad Redevelopment Agency held on the 17th day of June, 2025, by the following vote, to wit: AYES: Blackburn, Bhat-Patel, Acosta, Burkholder, Shin. NAYS: None. ABSTAIN: None. ABSENT: None. ______________________________________ KEITH BLACKBURN, Mayor ______________________________________ SHERRY FREISINGER, City Clerk (SEAL) June 17, 2025 Item #14 Page 21 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B Attachment A SCHEDULE OF PROJECTED FUND BALANCE Projected Projected Beginning Ending Change as % of Fund Balance Estimated Estimated Fund Balance July 1, 2024 Fund July 1, 2024 Revenues Expenditures June 30, 2025 Fund Balance General Fund 138,047,012$ *240,660,647$ 238,844,643$ 139,863,016$ *1.3% Special Revenue Funds Affordable Housing 14,672,740 699,130 976,917 14,394,953 -1.9% Agricultural Mitigation Fee 1,003,349 30,129 99,485 933,993 -6.9% Buena Vista Channel Maintenance District 1,537,229 146,632 120,000 1,563,861 1.7% Citizens' Option for Public Safety 588,359 935,632 287,584 1,236,407 110.1% Community Activity Grants 1,144,438 34,484 - 1,178,922 3.0% Community Development Block Grant 66,537 1,056,197 1,056,197 66,537 0.0% Continuum of Care - 927,766 927,766 - 0.0% Cultural Arts Donations 286,933 70,014 108,750 248,197 -13.5% Encampment Resolution Fund 1,123,395 9,479,582 2,750,000 7,852,977 599.0% Habitat Mitigation Fee - 38,559 - 38,559 0.0% Library and Arts Endowments 272,027 8,196 6,000 274,223 0.8% Library Gifts and Bequests 1,868,003 740,241 475,908 2,132,336 14.2% Lighting and Landscaping District 2 5,913,491 949,270 394,346 6,468,415 9.4% Local Cable Infrastructure 494,514 281,429 568,000 207,943 -58.0% Median Maintenance District 340,323 1,367,049 1,383,000 324,372 -4.7% Opioid Settlement Fund 801,622 121,313 27,118 895,817 11.8% Parking In Lieu Fee 1,107,248 33,546 57,120 1,083,674 -2.1% Permanent Local Housing Allocation 320,251 473,896 384,636 409,511 27.9% Police Asset Forfeiture 357,634 18,352 71,000 304,986 -14.7% Public Safety Grants 11,165 238,868 487,889 (237,856) 2230.4% Recreation Donations 329,427 41,426 40,000 330,853 0.4% Rental Assistance 520,443 14,587,300 14,516,176 591,567 13.7% Senior Donations 302,396 25,266 21,000 306,662 1.4% Street Lighting Maintenance District 2,737,030 1,083,759 962,000 2,858,789 4.5% Street Tree Maintenance District 427,238 987,597 1,053,000 361,835 -15.3% Tyler Court Apartments 164,312 751,218 588,637 326,893 99.0% Total Special Revenue Funds 36,390,104 35,126,851 27,362,529 44,154,426 21.3% Enterprise Funds Water Operations 26,909,527 51,713,442 59,624,509 18,998,460 -29.4% Recycled Water Operations (452,237) 11,869,405 11,443,179 (26,011) -94.3% Wastewater Operations 17,867,198 27,612,959 34,200,339 11,279,818 -36.9% Solid Waste Management 9,135,831 3,810,806 5,864,122 7,082,515 -22.5% Golf Course 6,827,823 11,529,643 10,609,956 7,747,510 13.5% Total Enterprise Funds 60,288,142 106,536,255 121,742,105 45,082,292 -25.2% Internal Service Funds Workers' Compensation 369,289 15,026,188 5,721,830 9,673,647 2519.5% Risk Management 380,596 8,016,810 4,957,001 3,440,405 -804.0% Vehicle Maintenance 534,269 4,043,133 4,050,000 527,402 -1.3% Vehicle Replacement 23,621,973 7,341,853 4,217,600 26,746,226 13.2% Information Technology 9,303,022 19,442,054 19,295,000 9,450,076 1.6% Total Internal Service Funds 34,209,149 53,870,038 38,241,431 49,837,756 45.7% Successor Agency Housing Trust Fund 225,074 6,782 - 231,856 3.0% Total Operating Funds 269,159,481$ 436,200,573$ 426,190,708$ 279,169,346$ 3.7% * For the General Fund only, this represents unassigned fund balance. Beginning fund balance as of July 1, 2024 includes the establishment of an asset replacement reserve and an allocation of $17.5 million. June 17, 2025 Item #14 Page 22 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B SCHEDULE OF PROJECTED FUND BALANCE Projected Projected Beginning Ending Change as % of Fund Balance Estimated Adopted Fund Balance June 30, 2025 Fund June 30, 2025 Revenues Budget June 30, 2026 Fund Balance General Fund 146,863,016$ *243,318,650$ 242,914,807$ 147,266,859$ *0.3% Special Revenue Funds Affordable Housing 14,394,953 646,500 589,862 14,451,591 0.4% Agricultural Mitigation Fee 933,993 23,800 - 957,793 2.6% Buena Vista Channel Maintenance District 1,563,861 140,800 112,282 1,592,379 1.8% Citizens' Option for Public Safety 1,236,407 298,900 494,330 1,040,977 -15.8% Community Activity Grants 1,178,922 30,000 - 1,208,922 2.5% Community Development Block Grant 66,537 586,041 475,561 177,017 166.0% Continuum of Care - 1,588,973 1,588,973 - 0.0% Cultural Arts Donations 248,197 12,100 114,790 145,507 -41.4% Encampment Resolution Fund 7,852,977 28,000 10,514 7,870,463 0.2% Habitat Mitigation Fee 38,559 1,000 - 39,559 2.6% Library and Arts Endowments 274,223 7,100 6,000 275,323 0.4% Library Gifts and Bequests 2,132,336 63,800 618,340 1,577,796 -26.0% Lighting and Landscaping District 2 6,468,415 932,230 401,500 6,999,145 8.2% Local Cable Infrastructure 207,943 254,100 290,956 171,087 -17.7% Median Maintenance District 324,372 1,365,600 1,416,425 273,547 -15.7% Opioid Settlement Fund 895,817 103,688 103,688 895,817 0.0% Parking In Lieu Fee 1,083,674 27,678 61,000 1,050,352 -3.1% Permanent Local Housing Allocation 409,511 451,697 450,297 410,911 0.3% Police Asset Forfeiture 304,986 9,400 95,000 219,386 -28.1% Public Safety Grants (237,856) 563,800 77,250 248,694 204.6% Recreation Donations 330,853 37,300 81,200 286,953 -13.3% Rental Assistance 591,567 14,989,109 14,776,611 804,065 35.9% Senior Donations 306,662 24,100 33,500 297,262 -3.1% Street Lighting Maintenance District 2,858,789 1,069,300 1,295,108 2,632,981 -7.9% Street Tree Maintenance District 361,835 988,000 1,004,760 345,075 -4.6% Tyler Court Apartments 326,893 761,949 652,310 436,532 33.5% Total Special Revenue Funds 44,154,426 25,004,965 24,750,257 44,409,134 0.6% Enterprise Funds Water Operations 18,998,460 57,723,836 65,922,035 10,800,261 -43.2% Recycled Water Operations 10,388,387 **17,094,414 28,576,434 (1,093,633) -110.5% Wastewater Operations 11,279,818 33,532,690 35,112,197 9,700,311 -14.0% Solid Waste Management 7,082,515 5,049,600 6,762,027 5,370,088 -24.2% Golf Course 7,747,510 11,276,000 10,589,000 8,434,510 8.9% Total Enterprise Funds 55,496,690 124,676,540 146,961,693 33,211,537 -40.2% Internal Service Funds Workers' Compensation 9,673,647 8,056,370 7,225,929 10,504,088 8.6% Risk Management 3,440,405 5,712,030 5,443,762 3,708,673 7.8% Vehicle Maintenance 527,402 4,368,669 4,622,581 273,490 -48.1% Vehicle Replacement 26,746,226 9,613,054 7,338,365 29,020,915 8.5% Information Technology 9,450,076 20,295,197 19,900,443 9,844,830 4.2% Total Internal Service Funds 49,837,756 48,045,320 44,531,080 53,351,996 7.1% Successor Agency Housing Trust Fund 231,856 5,900 - 237,756 2.5% Total Operating Funds 296,583,744$ 441,051,375$ 459,157,837$ 278,477,282$ -6.1% ** The projected beginning fund balance as of June 30, 2025 includes an adjustment to move the proceeds and future debt obligation of a $10.4 million State Water Resources Control Board loan from the Recycled Water Connection Fund to the Recycled Water Operations Fund. * For the General Fund only, this represents unassigned fund balance. Projected beginning fund balance as of June 30, 2025 includes the adjustment to the asset replacement reserve, reducing the previous year's $17.5 million allocation to $10.5 million. June 17, 2025 Item #14 Page 23 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B Attachment A2 SCHEDULE OF REVENUE ESTIMATES 2024-25 2025-26 Change as %Difference 2023-24 Estimated Estimated of 2024-25 2024-25 to Revenue Source Actuals Revenue Revenue Estimated 2025-26 General Fund Taxes Property Tax 93,189,346$ 96,916,971$ 100,105,610$ 3.3% 3,188,639$ Sales Tax 57,855,060 59,382,534 57,847,173 -2.6%(1,535,361) Transient Occupancy Tax 34,040,324 34,776,940 35,822,721 3.0% 1,045,781 Franchise Tax 8,066,788 7,094,873 7,188,534 1.3%93,661 Business License Tax 6,446,074 6,560,060 6,750,302 2.9%190,242 Transfer Tax 1,346,764 1,676,136 1,724,744 2.9%48,608 Total Taxes 200,944,356 206,407,514 209,439,084 1.5% 3,031,570 Intergovernmental Homeowners Exemption 324,375 245,000 300,000 22.5%55,000 Other Intergovernmental 1,654,750 1,863,847 857,000 -54.0% (1,006,847) Total Intergovernmental 1,979,125 2,108,847 1,157,000 -45.1% (951,847) Licenses and Permits Building Permits 1,842,266 2,100,000 2,200,000 4.8%100,000 Other Licenses and Permits 1,198,853 1,289,797 1,233,697 -4.4%(56,100) Total Licenses And Permits 3,041,119 3,389,797 3,433,697 1.3%43,900 Charges for Services Planning Fees 863,434 912,000 920,000 0.9%8,000 Building Department Fees 741,559 776,000 840,000 8.3%64,000 Engineering Fees 843,830 805,000 825,000 2.5%20,000 Ambulance Fees 6,562,691 7,200,000 6,800,000 -5.6%(400,000) Recreation Fees 3,301,866 3,064,925 3,330,000 8.7%265,075 Other Charges or Fees 1,670,510 1,939,448 1,889,400 -2.6%(50,048) Total Charges For Services 13,983,890 14,697,373 14,604,400 -0.6%(92,973) Fines and Forfeitures 415,642 361,675 388,200 7.3%26,525 Income from Investments and Property 13,336,962 8,007,276 8,677,570 8.4%670,294 Interdepartmental Charges 6,081,404 5,186,429 5,316,999 2.5%130,570 Other Revenue Sources 555,567 501,736 301,700 -39.9% (200,036) Total General Fund 240,338,065$ 240,660,647$ 243,318,650$ 1.1% 2,658,003$ * Interest is calculated on an amortized cost basis. June 17, 2025 Item #14 Page 24 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B SCHEDULE OF REVENUE ESTIMATES 2024-25 2025-26 Change as %Difference 2023-24 Estimated Estimated of 2024-25 2024-25 to Revenue Source Actuals Revenue Revenue Estimated 2025-26 Special Revenue Funds Affordable Housing Affordable Housing Fees 694,941$ 19,217$ 120,000$ 524.5%100,783$ Property Tax - - - 0.0%- Interest Income 989,658 596,742 521,500 -12.6%(75,242) Other Revenue 32,107 83,171 5,000 -94.0%(78,171) Total Affordable Housing 1,716,706 699,130 646,500 -7.5%(52,630) Agricultural Mitigation Fee Agricultural Mitigation Fees - - - 0.0%- Interest Income 60,717 30,129 23,800 -21.0%(6,329) Total Agriculutural Mitigation Fee 60,717 30,129 23,800 -21.0%(6,329) Buena Vista Channel Maintenance Assessment Fees 102,508 100,000 100,000 0.0%- Interest Income 74,161 46,632 40,800 -12.5%(5,832) Total Buena Vista Channel Maintenance 176,669 146,632 140,800 -4.0%(5,832) Citizens' Option for Public Safety State Funding (AB3229)(252,513) 917,032 280,000 -69.5% (637,032) Interest Income 22,946 18,600 18,900 1.6%300 Total Citizens' Option For Public Safety (229,567) 935,632 298,900 -68.1% (636,732) Community Activity Grants Interest Income 53,414 34,484 30,000 -13.0%(4,484) Total Community Activity Grants 53,414 34,484 30,000 -13.0%(4,484) Community Development Block Grant Federal Grant 499,501 1,020,474 550,741 -46.0% (469,733) Interest Income 99,187 5,345 5,300 -0.8%(45) Other Revenue 27,921 30,378 30,000 -1.2%(378) Total Community Dev. Block Grant 626,609 1,056,197 586,041 -44.5% (470,156) Continuum of Care Federal Grant 461,075 927,766 1,588,973 71.3%661,207 Total Cultural Arts Donations 461,075 927,766 1,588,973 71.3%661,207 Cultural Arts Donations Donations 50,000 60,740 5,000 -91.8%(55,740) Interest Income 16,558 9,274 7,100 -23.4%(2,174) Total Cultural Arts Donations 66,558 70,014 12,100 -82.7%(57,914) June 17, 2025 Item #14 Page 25 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B SCHEDULE OF REVENUE ESTIMATES 2024-25 2025-26 Change as %Difference 2023-24 Estimated Estimated of 2024-25 2024-25 to Revenue Source Actuals Revenue Revenue Estimated 2025-26 Special Revenue Funds - Continued Encamptment Resolution Fund State Grant 1,242,572 9,446,640 - -100.0% (9,446,640) Interest Income 5,331 32,942 28,000 -15.0%(4,942) Total Community Dev. Block Grant 1,247,903 9,479,582 28,000 -99.7% (9,451,582) Habitat Mitigation Fee Mitigation Fees 10,126 38,280 - -100.0%(38,280) Interest Income 152 279 1,000 258.4%721 Total Habitat Mitigation Fee 10,278 38,559 1,000 -97.4%(37,559) Library And Arts Endowment Fund Interest Income 12,697 8,196 7,100 -13.4%(1,096) Total Library And Arts Endowment Fund 12,697 8,196 7,100 -13.4%(1,096) Library Gifts/Bequests Gifts and Bequests 356,565 675,491 9,000 -98.7% (666,491) Interest Income 77,686 64,750 54,800 -15.4%(9,950) Total Library Gifts/Bequests 435,670 740,241 63,800 -91.4% (676,441) Lighting And Landscaping District 2 Assessment Fees 700,877 775,700 775,700 0.0%- Interest Income 251,948 173,570 156,530 -9.8%(17,040) Total Lighting And Landscaping Dist. 2 952,825 949,270 932,230 -1.8%(17,040) Local Cable Infrastructure Fund Cable Fees 268,584 275,000 250,000 -9.1%(25,000) Interest Income 34,174 6,429 4,100 -36.2%(2,329) Total Local Cable Infrastructure Fund 302,758 281,429 254,100 -9.7%(27,329) Median Maintenance Assessment Fees 346,170 350,000 350,000 0.0%- Other 1,054,205 1,017,049 1,015,600 -0.1%(1,449) Total Median Maintenance 1,400,375 1,367,049 1,365,600 -0.1%(1,449) Opioid Settlement Fund Settlements 23,407 94,844 103,688 9.3%8,844 Other Revenue 9,988 26,469 - -100.0%(26,469) Total Opioid Settlement 33,395 121,313 103,688 -14.5%(17,625) Parking In Lieu Parking In Lieu Fees - - - 0.0%- Interest Income 54,711 33,546 27,678 -17.5%(5,868) Total Parking In Lieu 54,711 33,546 27,678 -17.5%(5,868) Permanent Local Housing Allocation State Grant 378,477 466,244 450,297 -3.4%(15,947) Interest Income (9,528) 7,652 1,400 -81.7%(6,252) Total Police Grants 368,949 473,896 451,697 -4.7%(22,199) Police Asset Forfeiture Asset Forfeitures 212,135 7,545 - -100.0%(7,545) Interest Income 7,089 10,807 9,400 -13.0%(1,407) Total Police Asset Forfeiture 219,224 18,352 9,400 -48.8%(8,952) June 17, 2025 Item #14 Page 26 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B SCHEDULE OF REVENUE ESTIMATES 2024-25 2025-26 Change as %Difference 2023-24 Estimated Estimated of 2024-25 2024-25 to Revenue Source Actuals Revenue Revenue Estimated 2025-26 Special Revenue Funds - Continued Public Safety Grants Federal Grant 256,728 227,791 316,600 39.0%88,809 State Grant 14,487 11,077 247,200 2131.7%236,123 Total Police Grants 271,215 238,868 563,800 136.0%324,932 Recreation Donations Donations 53,559 31,505 28,400 -9.9%(3,105) Interest Income 15,542 9,921 8,900 -10.3%(1,021) Total Recreation Donations 69,101 41,426 37,300 -10.0%(4,126) Rental Assistance Federal Grant 13,231,638 14,581,187 14,783,609 1.4%202,422 Other Revenue 216,070 6,113 205,500 3261.7%199,387 Total Rental Assistance 13,447,708 14,587,300 14,989,109 2.8%401,809 Senior Donations Donations 5,502 1,000 1,000 0.0%- Other Revenue 17,218 15,000 15,000 0.0%- Interest Income 13,902 9,266 8,100 -12.6%(1,166) Total Senior Donations 36,622 25,266 24,100 -4.6%(1,166) Street Lighting Assessment Fees 739,848 740,000 740,000 0.0%- Other Revenue 269,257 259,400 259,400 0.0%- Interest Income 139,348 84,359 69,900 -17.1%(14,459) Total Street Lighting 1,148,453 1,083,759 1,069,300 -1.3%(14,459) Street Tree Maintenance Assessment Fees 472,021 470,000 470,000 0.0%- Other Revenue 548,614 517,597 518,000 0.1%403 Total Street Tree Maintenance 1,020,635 987,597 988,000 0.0%403 Tyler Court Apartments Rental Income 702,729 744,759 757,017 1.7%12,258 Other Revenue 175,972 6,459 4,932 -23.6%(1,527) Total Tyler Court Apartments 878,701 751,218 761,949 1.4%10,731 Total Special Revenue Funds 24,843,401$ 35,126,851$ 25,004,965$ -28.8% (10,121,886)$ June 17, 2025 Item #14 Page 27 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B SCHEDULE OF REVENUE ESTIMATES 2024-25 2025-26 Change as %Difference 2023-24 Estimated Estimated of 2024-25 2024-25 to Revenue Source Actuals Revenue Revenue Estimated 2025-26 Enterprise Funds Water Operations Water Sales 25,771,248$ 32,000,000$ 17,845,000$ -44.2% (14,155,000)$ Ready-to-Serve charge 13,990,476 14,061,000 34,355,000 144.3% 20,294,000 Property Tax 4,366,771 3,581,336 3,581,336 0.0%- New Account Charges 102,127 110,000 110,000 0.0%- Back-Flow Program Fees 169,337 170,000 170,000 0.0%- Penalty Fees 384,833 456,000 456,000 0.0%- Interest Income 1,753,243 796,406 639,500 -19.7% (156,906) Engineering Overhead 139,250 112,000 147,000 31.3%35,000 Service Connection Fees 32,032 35,000 35,000 0.0%- Other Revenue 849,454 391,700 385,000 -1.7%(6,700) Total Water Operations 47,558,771 51,713,442 57,723,836 11.6% 6,010,394 Recycled Water Operations Water Sales 5,675,380 8,000,000 8,548,100 6.9%548,100 Ready-to-Serve charge 1,420,172 1,450,336 1,549,702 6.9%99,366 Property Tax 1,025,626 844,296 844,296 0.0%- Recycled Water Credits - - - 0.0%- Interest Income (604,274) 122,642 - -100.0% (122,642) Other Revenue 329,400 1,452,131 6,152,316 323.7% 4,700,185 Total Recycled Water Operations 7,846,304 11,869,405 17,094,414 44.0% 5,225,009 Wastewater Operations Service Charges 23,560,252 27,000,000 32,934,600 22.0% 5,934,600 Misc. Sewer 9,530 6,000 - -100.0%(6,000) Engineering Overhead 215,616 113,000 113,000 0.0%- Penalty Fees 150,801 167,500 160,000 -4.5%(7,500) Interest Income 544,561 275,090 275,090 0.0%- Other Revenue 518,871 51,369 50,000 -2.7%(1,369) Total Wastewater Operations 24,999,631 27,612,959 33,532,690 21.4% 5,919,731 Solid Waste Management Recycling Fees (AB939)861,660 861,600 860,000 -0.2%(1,600) Penalty Fees - - - 0.0%- Trash Surcharge 1,400,198 1,400,100 1,400,100 0.0%- Interest Income 539,832 249,055 187,500 -24.7%(61,555) Other Revenue 1,016,741 1,300,051 2,602,000 100.2% 1,301,949 Total Solid Waste Management 3,818,431 3,810,806 5,049,600 32.5% 1,238,794 Golf Course Operations Charges for Services 11,410,738 11,230,072 10,834,000 -3.5%(396,072) Interest Income 400,878 268,814 334,000 24.3%65,186 Other Revenue 87,620 30,757 108,000 251.1%77,243 Total Golf Course Operations 11,899,236 11,529,643 11,276,000 -2.2% (253,643) Total Enterprise Funds 96,122,373$ 106,536,255$ 124,676,540$ 17.0% 18,140,285$ June 17, 2025 Item #14 Page 28 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B SCHEDULE OF REVENUE ESTIMATES 2024-25 2025-26 Change as %Difference 2023-24 Estimated Estimated of 2024-25 2024-25 to Revenue Source Actuals Revenue Revenue Estimated 2025-26 Internal Service Funds Workers' Compensation Interdepartmental Charges 5,908,510$ 6,883,620$ 7,226,070$ 5.0%342,450$ Interest Income 1,042,660 863,849 830,300 -3.9%(33,549) Other Revenue 1,892,767 7,278,719 - -100.0% (7,278,719) Total Workers' Compensation 8,843,937 15,026,188 8,056,370 -46.4% (6,969,818) Risk Management Interdepartmental Charges 7,069,660 7,746,820 5,440,030 -29.8% (2,306,790) Interest Income 113,481 210,611 232,000 10.2%21,389 Other Revenue 10,261,584 59,379 40,000 -32.6%(19,379) Total Risk Management 17,444,725 8,016,810 5,712,030 -28.8% (2,304,780) Vehicle Maintenance Interdepartmental Charges 3,544,371 3,998,114 4,312,969 7.9%314,855 Interest Income 56,836 19,727 16,700 -15.3%(3,027) Other Revenue 48,635 25,292 39,000 54.2%13,708 Total Vehicle Maintenance 3,649,842 4,043,133 4,368,669 8.1%325,536 Vehicle Replacement Interdepartmental Charges 3,955,035 5,947,531 8,777,154 47.6% 2,829,623 Interest Income 989,917 748,178 685,900 -8.3%(62,278) Other Revenue 3,289,159 646,144 150,000 -76.8% (496,144) Total Vehicle Replacement 8,234,111 7,341,853 9,613,054 30.9% 2,271,201 Information Technology Interdepartmental Charges 17,136,762 19,149,027 20,043,197 4.7%894,170 Interest Income 403,880 293,027 252,000 -14.0%(41,027) Other Revenue 186,906 - - 0.0%- Total Information Technology 17,727,548 19,442,054 20,295,197 4.4%853,143 Total Internal Service Funds 55,900,163$ 53,870,038$ 48,045,320$ -10.8% (5,824,718)$ Trust Funds Successor Agency Housing Fund Property Tax Increment 5,000 - - 0.0%- Interest Income 175,361 6,782 5,900 -13.0%(882) Total Successor Agency Housing Fund 180,361 6,782 5,900 -13.0%(882) Total Trust Funds 180,361$ 6,782$ 5,900$ -13.0%(882)$ Total Operating Funds 417,384,363$ 436,200,573$ 441,051,375$ 1.1% 4,850,802$ June 17, 2025 Item #14 Page 29 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B Attachment A3 SCHEDULE OF BUDGET EXPENDITURES 2024-25 Change as % 2022-23 2023-24 Estimated 2024-25 2025-26 of 2024-25 Department Actuals Actuals Expenditures Budget Budget Budget General Fund Policy And Leadership Group City Council 591,632$ 520,658$ 520,483$ 599,047$ 642,025$ 7.2% City Attorney 1,907,521 2,092,350 2,179,704 2,179,705 2,373,793 8.9% City Clerk 1,273,114 1,112,722 1,211,167 1,273,604 1,496,617 17.5% City Manager 2,045,614 2,133,835 1,819,085 2,105,683 2,076,410 -1.4% City Treasurer 147,911 206,487 246,000 279,522 321,546 15.0% Communication & Engagement 2,385,710 1,983,038 2,095,000 2,010,091 2,123,451 5.6% Total Policy And Leadership Group 8,351,502 8,049,090 8,071,439 8,447,652 9,033,842 6.9% Administrative Services Administration 726,297 670,554 872,265 796,196 892,595 12% Finance 5,396,772 5,420,719 5,716,400 5,631,964 6,194,677 10.0% Human Resources 4,513,351 4,354,491 4,907,220 5,136,218 5,609,553 9.2% Economic Development 2,392,664 2,576,673 1,110,747 891,866 965,235 8.2% Total Administrative Services 13,029,084 13,022,437 12,606,632 12,456,244 13,662,060 9.7% Community Services Community Services Administration 646,731 594,430 657,130 592,261 649,359 9.6% Community Development 14,220,499 13,100,730 11,100,000 10,998,825 12,004,197 9.1% Housing & Homeless Services - - 3,565,210 3,232,287 3,323,386 3% Library & Cultural Arts 13,290,637 13,139,996 13,922,364 14,522,844 15,685,083 8.0% Parks & Recreation 20,813,176 21,252,800 22,220,000 22,759,082 24,265,711 6.6% Total Community Services 48,971,043 48,087,956 51,464,704 52,105,299 55,927,736 7.3% Public Safety Fire 35,261,847 39,481,750 42,252,659 41,793,630 47,422,855 13.5% Police 51,115,854 56,634,858 61,126,091 60,193,850 64,341,880 6.9% Total Public Safety 86,377,701 96,116,608 103,378,750 101,987,480 111,764,735 9.6% Public Works Public Works Administration 1,442,021 1,557,313 1,566,000 1,533,038 1,492,024 -2.7% Construction Management & Inspection 3,092,730 2,863,158 3,133,488 3,068,292 3,259,324 6.2% Environmental Sustainability 1,205,943 1,250,959 1,308,234 1,210,630 1,707,609 41.1% Fleet & Facilities 6,812,114 7,532,550 7,575,000 7,191,930 7,595,431 5.6% Transportation 10,028,265 9,463,214 10,332,100 10,741,202 12,193,927 13.5% Total Public Works 22,581,073 22,667,194 23,914,822 23,745,092 26,248,315 10.5% Miscellaneous Non-Departmental Expenditures Community Contributions & Village trenching - - - - - - COVID-related 40,842 40,842 54,009 - - - Dues & Subscriptions 77,746 82,099 85,813 90,000 90,000 0.0% Legal Services 540,090 194,716 599,434 750,000 1,000,000 33.3% Other Miscellaneous Expenditures 52,277 57,690 200,000 100,000 150,000 50.0% Personnel Related 122,499 117,265 120,462 1,900,000 2,000,000 5.3% Professional Services 44,148 37,458 39,000 39,000 39,000 0.0% Property Tax & Other Administration 764,180 734,435 761,900 800,000 800,000 0.0% Vacancy savings - - - (2,000,000) (2,000,000) 0.0% Total Miscellaneous Non-Departmental Expenditures 1,641,782 1,264,505 1,860,618 1,679,000 2,079,000 23.8% June 17, 2025 Item #14 Page 30 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B SCHEDULE OF BUDGET EXPENDITURES 2024-25 Change as % 2022-23 2023-24 Estimated 2024-25 2025-26 of 2024-25 Department Actuals Actuals Expenditures Budget Budget Budget General Fund - Continued Transfers Transfer to General Capital Construction Fund 3,956,000$ 11,600,000$ 18,579,226$ 18,579,226$ 8,882,966$ 0.0% Transfer to Infrastructure Replacement Fund 3,956,000 4,200,000 4,779,226 4,779,226 8,882,966 0.0% Transfer to Technology Investment Capital Fund 3,956,000 4,200,000 4,779,226 4,779,226 2,433,187 0.0% Transfer To LLD#1 (Medians & Trees)1,400,000 1,570,000 1,500,000 1,500,000 1,500,000 0.0% Transfer To Storm Water Program 332,000 340,000 350,000 350,000 2,000,000 0.0% Transfer to Fleet Maintenance 1,400,000 - - - - - Transfer to Fleet Replacement - - 560,000 560,000 - 0.0% Transfer to Risk Management 1,000,000 10,200,000 - - - - Transfer to Workers' Compensation Fund 8,208,252 1,300,000 7,000,000 7,000,000 - 0.0% Total Transfers 24,208,252 33,410,000 37,547,678 37,547,678 23,699,119 -36.9% Total Miscellaneous Non-Departmental 25,850,034 34,674,505 39,408,296 39,226,678 25,778,119 -34.3% Subtotal General Fund 205,160,437 222,617,790 238,844,643 237,968,445 242,414,807 1.9% City Council Contingency Account - - - 500,000 500,000 0.0% Total General Fund 205,160,437$ 222,617,790$ 238,844,643$ 238,468,445$ 242,914,807$ 1.9% Special Revenue Funds Affordable Housing 542,229$ 992,739$ 976,917$ 631,917$ 589,862$ -6.7% Agricultural Mitigation Fee 38,220 220,324 99,485 - - - Buena Vista Channel Maintenance 127,686 136,015 120,000 195,245 112,282 -42.5% Citizens' Option For Public Safety 203,884 246,368 287,584 295,830 494,330 67.1% Community Activity Grants - - - 30,000 - -100.0% Community Development Block Grant 2,298,679 583,498 1,056,197 548,215 475,561 -13.3% Continuum of Care - 461,076 927,766 - 1,588,973 - Cultural Arts Donations 42,228 101,482 108,750 127,000 114,790 -9.6% Encampment Resolution Fund - 1,240,345 2,750,000 - 10,514 - Habitat Mitigation Fee 22,365 29,750 - - - - Library And Arts Endowment Fund 2,947 - 6,000 6,000 6,000 0.0% Library Gifts/Bequests 256,481 234,574 475,908 455,903 618,340 35.6% Lighting And Landscaping District 2 298,032 297,439 394,346 367,500 401,500 9.3% Local Cable Infrastructure Fund 402,240 509,569 568,000 506,862 290,956 -42.6% Median Maintenance 1,333,680 1,322,678 1,383,000 1,409,906 1,416,425 0.5% Opioid Settlement Fund - 23,407 27,118 103,059 103,688 0.6% Parking In Lieu 53,000 55,631 57,120 57,120 61,000 6.8% Permanent Local Housing Allocation - 366,481 384,636 - 450,297 - Police Asset Forfeiture 51,086 54,783 71,000 95,000 95,000 0.0% Public Safety Grants 270,205 280,076 487,889 169,950 77,250 -54.5% Recreation Donations 59,193 53,805 40,000 81,200 81,200 0.0% Rental Assistance 10,854,742 12,954,684 14,516,176 13,319,728 14,776,611 10.9% Senior Donations 39,128 19,626 21,000 33,500 33,500 0.0% Street Lighting 977,401 1,114,254 962,000 1,176,445 1,295,108 10.1% Street Tree Maintenance 985,124 770,326 1,053,000 1,024,573 1,004,760 -1.9% Tyler Court Apartments 893,040 793,769 588,637 652,310 652,310 0.0% Total Special Revenue Funds 19,751,590$ 22,862,699$ 27,362,529$ 21,287,263$ 24,750,257$ 16.3% June 17, 2025 Item #14 Page 31 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B SCHEDULE OF BUDGET EXPENDITURES 2024-25 Change as % 2022-23 2023-24 Estimated 2024-25 2025-26 of 2024-25 Department Actuals Actuals Expenditures Budget Budget Budget Enterprise Funds Water Operations 47,094,688$ 52,000,186$ 59,624,509$ 58,158,391$ 65,922,035$ 13.3% Recycled Water Operations 8,490,462 8,185,070 11,443,179 10,814,449 28,576,434 164.2% Wastewater Operations 15,832,059 22,229,318 34,200,339 33,253,062 35,112,197 5.6% Solid Waste Management 5,629,980 5,808,358 5,864,122 5,544,246 6,762,027 22.0% Golf Course Operations 9,162,350 10,187,428 10,609,956 10,762,000 10,589,000 -1.6% Total Enterprise Funds 86,209,539$ 98,410,360$ 121,742,105$ 118,532,148$ 146,961,693$ 24.0% Internal Service Funds Workers' Compensation 13,491,907$ 8,713,066$ 5,721,830$ 5,988,115$ 7,225,929$ 20.7% Risk Management 8,711,568 13,264,103 4,957,001 7,397,470 5,443,762 -26.4% Vehicle Maintenance 3,924,184 4,160,112 4,050,000 4,012,861 4,622,581 15.2% Vehicle Replacement 1,645,175 2,433,464 4,217,600 4,598,574 7,338,365 59.6% Information Technology 16,157,475 16,486,447 19,295,000 18,705,537 19,900,443 6.4% Total Internal Service Funds 43,930,309$ 45,057,192$ 38,241,431$ 40,702,557$ 44,531,080$ 9.4% Trust Funds Successor Agency Housing Fund 71,473$ 8,833$ -$ 10,000$ -$ -100.0% Total Trust Funds 71,473$ 8,833$ -$ 10,000$ -$ -100.0% Total Operating Funds 355,123,348$ 388,956,874$ 426,190,708$ 419,000,413$ 459,157,837$ 9.6% June 17, 2025 Item #14 Page 32 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B Attachment B PROJECTED FUND BALANCES FOR FISCAL YEAR 2024-25 July 1, 2024 Projected June 30, 2025 Unreserved Projected Projected Debt Service Projected Fund Balance Revenues Expenditures Loans & Other Balance BTD#2 - Poinsettia Lane/Aviara Pkwy 1,462,356$ 45,759$ -$ - 1,508,115$ BTD#3 - Cannon Road West 548,568 15,705 -$ - 564,273 CFD #1 - Citywide 104,920,474 5,317,572 7,687,637 132,264$ 102,418,144 Gas Tax 17,083,732 3,720,489 4,393,545 - 16,410,676 Gas Tax (Road Maint. & Rehab Acct.)2,154,973 2,982,430 691,749 - 4,445,654 General Capital Const.44,458,682 19,607,896 16,438,606 - 47,627,972 Grants - Federal 43,244 - 312 - 42,932 Grants - State (1,778,769) - 39,002 - (1,817,771) Infrastructure Replacement 113,899,506 7,763,272 20,901,397 - 100,761,381 Other 2,110,384 56,444 - - 2,166,828 Park Fee Zones 5,13,16, 17, 18 5,169,797 179,883 - - 5,349,680 Park-In-Lieu NE 4,730,152 130,098 424,755 - 4,435,495 Park-In-Lieu NW 2,607,876 1,028,806 1,708,639 - 1,928,043 Park-In-Lieu SE 1,789,320 497,254 561,825 - 1,724,749 Park-In-Lieu SW 1,307,071 441,316 - - 1,748,387 Planned Local Drainage Area A 1,118,751 38,481 22,573 - 1,134,659 Planned Local Drainage Area B 1,566,876 91,439 13,607 - 1,644,708 Planned Local Drainage Area C 1,714,862 60,201 20,201 - 1,754,862 Planned Local Drainage Area D 776,030 62,701 26,857 - 811,874 Public Facilities Fee 33,593,729 3,322,591 508,755 - 36,407,566 Sewer Connection 6,661,961 455,434 59,602 - 7,057,793 Sewer Replacement 20,863,173 40,952,631 9,669,190 - 52,146,613 Traffic Impact Fee 16,429,632 1,464,822 2,408,890 - 15,485,564 Transnet/Local 35,432,398 5,735,910 14,638,490 - 26,529,818 Water - Potable 38,795,588 1,646,397 12,604 - 40,429,381 Water - Recycled (16,516,593) - - - (16,516,593) Water Replacement - Potable 61,794,365 12,037,667 17,903,731 - 55,928,301 Water Replacement - Recycled 18,234,005 723,580 720,543 - 18,237,042 Total 520,972,144$ 108,378,777$ 98,852,510$ 132,264$ 530,366,147$ June 17, 2025 Item #14 Page 33 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B PROJECTED FUND BALANCES FOR FISCAL YEAR 2025-26 July 1, 2025 June 30, 2025 July 01, 2025 2025-26 June 30, 2026 Projected Estimated Continuing New Total Projected Fund Balance Revenues Appropriations Appropriations Appropriations Balance BTD#2 - Poinsettia Lane/Aviara Pkwy 1,508,115$ - -$ - -$ 1,508,115$ BTD#3 - Cannon Road West 564,273 - - - - 564,273 CFD #1 - Citywide 102,418,144 1,976,326$ 37,090,217 110,000$ 37,200,217 67,194,252 Gas Tax 16,410,676 3,263,867 9,917,766 1,744,392 11,662,158 8,012,385 Gas Tax (Road Maint. & Rehab Acct.)4,445,654 3,017,991 4,173,373 3,070,000 7,243,373 220,271 General Capital Const.47,627,972 8,882,966 22,836,319 1,908,559 24,744,878 31,766,061 Grants - Federal 42,932 9,862,165 9,905,097 - 9,905,097 0 Grants - State (1,817,771) 7,876,212 6,058,441 - 6,058,441 0 Infrastructure Replacement 100,761,381 9,382,966 39,672,886 16,071,081 55,743,967 54,400,380 Other 2,166,828 - 959,647 (959,647) - 2,166,828 Park Fee Zones 5,13,16, 17, 18 5,349,680 98,556 - 1,500,000 1,500,000 3,948,236 Park-In-Lieu NE 4,435,495 - 799,042 644,000 1,443,042 2,992,453 Park-In-Lieu NW 1,928,043 1,289,988 3,161,321 (2,499,443) 661,878 2,556,153 Park-In-Lieu SE 1,724,749 513,872 15,395 350,000 365,395 1,873,226 Park-In-Lieu SW 1,748,387 - 219,100 - 219,100 1,529,287 Planned Local Drainage Area A 1,134,659 - 35,049 - 35,049 1,099,610 Planned Local Drainage Area B 1,644,708 370,188 15,197 - 15,197 1,999,699 Planned Local Drainage Area C 1,754,862 120,696 96,856 - 96,856 1,778,703 Planned Local Drainage Area D 811,874 45,493 13,289 - 13,289 844,078 Public Facilities Fee 36,407,566 2,096,783 4,422,476 (25,659) 4,396,817 34,107,532 Sewer Connection 7,057,793 465,571 7,178,612 758,154 7,936,766 (413,402) Sewer Replacement 52,146,613 21,932,866 34,749,228 8,847,746 43,596,974 30,482,504 Traffic Impact Fee 15,485,564 3,772,120 13,485,406 (919,437) 12,565,969 6,691,716 Transnet/Local 26,529,818 5,689,885 19,442,152 5,822,429 25,264,581 6,955,122 Water - Potable 40,429,381 1,854,307 3,861,000 289,843 4,150,843 38,132,844 Water - Recycled (16,516,593) 19,414,398 2,889,792 - 2,889,792 8,012 Water Replacement - Potable 55,928,301 8,197,376 32,592,411 7,016,957 39,609,368 24,516,309 Water Replacement - Recycled 18,237,042 - 5,387,845 3,298,367 8,686,212 9,550,830 Total 530,366,147$ 110,124,592$ 258,977,919$ 47,027,342$ 306,005,261$ 334,485,478$ June 17, 2025 Item #14 Page 34 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B REVENUE PROJECTIONS SCHEDULE 2022-23 2023-24 2024-25 2025-26 Actual Actual Projected Estimated Fund Revenue Revenue Revenue Revenue BTD#2 - Poinsettia Lane/Aviara Pkwy 2,800,034$ 66,345$ 45,759$ - BTD#3 - Cannon Road West 5,526 24,888 15,705 - CFD #1 - Citywide 2,869,873 7,302,884 5,317,572 1,976,326$ Gas Tax 3,047,442 3,811,249 3,720,489 3,263,867 Gas Tax (Road Maint. & Rehab Acct.)2,744,950 3,172,894 2,982,430 3,017,991 General Capital Const.4,268,091 13,423,012 19,607,896 8,882,966 Grants - Federal 39,772 56,219 - 9,862,165 Grants - State 21,982 452,295 - 7,876,212 Infrastructure Replacement 5,386,482 10,015,495 7,763,272 9,382,966 Other 20,293 115,080 56,444 - Park Fee Zones 5,13,16, 17, 18 144,419 296,607 179,883 98,556 Park-In-Lieu NE 50,477 228,050 130,098 - Park-In-Lieu NW 150,878 1,132,209 1,028,806 1,289,988 Park-In-Lieu SE 19,848 83,719 497,254 513,872 Park-In-Lieu SW 319,222 1,278,208 441,316 - Planned Local Drainage Area A 100,215 69,555 38,481 - Planned Local Drainage Area B 188,568 143,663 91,439 370,188 Planned Local Drainage Area C 89,879 79,010 60,201 120,696 Planned Local Drainage Area D 82,860 57,989 62,701 45,493 Public Facilities Fee 1,581,967 3,687,412 3,322,591 2,096,783 Sewer Connection 1,861,377 745,457 455,434 465,571 Sewer Replacement 5,394,289 10,879,747 40,952,631 21,932,866 Traffic Impact Fee 1,907,630 2,273,017 1,464,822 3,772,120 Transnet/Local 1,556,262 4,457,603 5,735,910 5,689,885 Water - Potable 793,135 2,100,666 1,646,397 1,854,307 Water - Recycled 1,590,853 3,363,806 - 19,414,398 Water Replacement - Potable 5,334,988 8,073,118 12,037,667 8,197,376 Water Replacement - Recycled 1,107,565 887,980 723,580 - Total 43,478,875$ 78,278,177$ 108,378,777$ 110,124,592$ Note: Revenues include transfers and fair market value adjustments. June 17, 2025 Item #14 Page 35 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B BUDGET EXPENDITURE SCHEDULE 2022-23 2023-24 2024-25 2025-26 2025-26 2025-26 Actual Actual Estimated Continuing New Total FUND Expense Expense Expense Appropriations Appropriations Appropriations BTD#2 - Poinsettia Lane/Aviara Pkwy 57,041$ -$ -$ -$ - -$ BTD#3 - Cannon Road West - - - - - - CFD #1 - Citywide 962,730 414,729 7,819,901 37,090,217 110,000$ 37,200,217 Gas Tax 1,984,349 1,198,727 4,393,545 9,917,766 1,744,392 11,662,158 Gas Tax (Road Maint. & Rehab Acct.)5,045,379 5,052,294 691,749 4,173,373 3,070,000 7,243,373 General Capital Const.10,306,345 6,748,890 16,438,606 22,836,319 1,908,559 24,744,878 Grants - Federal 49,535 6,392 312 9,905,097 - 9,905,097 Grants - State 117,611 1,687,056 39,002 6,058,441 - 6,058,441 Infrastructure Replacement 7,293,771 10,587,913 20,901,397 39,672,886 16,071,081 55,743,967 Other - - - 959,647 (959,647) - Park Fee Zones 5,13,16, 17, 18 - - - - 1,500,000 1,500,000 Park-In-Lieu NE 34,379 204,824 424,755 799,042 644,000 1,443,042 Park-In-Lieu NW 130,121 1,082,914 1,708,639 3,161,321 (2,499,443) 661,878 Park-In-Lieu SE 25,429 42,351 561,825 15,395 350,000 365,395 Park-In-Lieu SW - - - 219,100 - 219,100 Planned Local Drainage Area A 26,547 13,624 22,573 35,049 - 35,049 Planned Local Drainage Area B 252,941 22,468 13,607 15,197 - 15,197 Planned Local Drainage Area C 5,979 15,127 20,201 96,856 - 96,856 Planned Local Drainage Area D 7,130 15,918 26,857 13,289 - 13,289 Public Facilities Fee 1,304,479 237,607 508,755 4,422,476 (25,659) 4,396,817 Sewer Connection 3,031,587 88,278 59,602 7,178,612 758,154 7,936,766 Sewer Replacement 6,529,066 7,904,806 9,669,190 34,749,228 8,847,746 43,596,974 Traffic Impact Fee 1,903,324 5,690,795 2,408,890 13,485,406 (919,437) 12,565,969 Transnet/Local 3,256,939 7,588,334 14,638,490 19,442,152 5,822,429 25,264,581 Water - Potable 134,627 10,790 12,604 3,861,000 289,843 4,150,843 Water - Recycled 224,112 2,695,867 - 2,889,792 - 2,889,792 Water Replacement - Potable 2,223,068 9,040,836 17,903,731 32,592,411 7,016,957 39,609,368 Water Replacement - Recycled 400,567 928,296 720,543 5,387,845 3,298,367 8,686,212 Total 45,307,054$ 61,278,838$ 98,984,774$ 258,977,919$ 47,027,342$ 306,005,261$ Note: Expenditures include loans, advances and transfers. June 17, 2025 Item #14 Page 36 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM STRATEGIC PLAN PROJECTS Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total 6065 1 ADA Beach Access - Pine to Tamarack $893,800 ☑$250,000 ♦$10,000,000 --- $10,250,000 6004 2,3 Avenida Encinas Coastal Rail Trail and Pedestrian Improvements $7,123,653 ♦$5,100,000 ---- $5,100,000 4013 1 Barrio Street Lighting $4,470,000 ♦$1,030,000 ---- $1,030,000 3896 1 Beach Access Repair and Upgrades - Pine Avenue to Tamarack $13,511,750 -----$0 201904 2 Business Park Recreational Facility (Zone 5 Park)-🔎 $1,500,000 ---- $1,500,000 6325 4 Camino De Los Coches and La Costa Avenue Intersection Control $350,000 --♦ $2,000,000 -- $2,000,000 6058 1 Carlsbad Boulevard and Tamarack Avenue Intersection Improvement $2,825,000 -☑ $500,000 --- $500,000 6097 1 Carlsbad Boulevard Pedestrian Improvement Project $1,647,488 -----$0 6113 2 Carlsbad Boulevard Realignment - Manzano Drive to Island Way $1,000,000 ☐$1,000,000 ---- $1,000,000 201909 2 Carlsbad Boulevard Realignment - Manzano Drive to Island Way (RTCIP)------$0 6069 1 Chestnut Complete Street I-5 to Railroad Project Study ----🔎 $250,000 - $250,000 4008 Citywide City Hall Complex & Cole Library Replacement $1,028,105 ---☐$15,500,000 - $15,500,000 6072 2 El Camino Real Widening - Poinsettia Lane to Camino Vida Roble $4,595,000 ♦$750,000 ---- $750,000 6051 4 El Camino Real Widening - Arenal Road to La Costa Avenue $8,700,000 ♦$4,500,000 ---- $4,500,000 6094 2 El Camino Real Widening - Sunny Creek to Jackspar $5,976,050 ♦$350,000 ---- $350,000 4093 2 Fire Station 7 $100,000 -----$0 4714 2 Fleet Maintenance Refurbishment $3,470,100 ♦$4,700,000 ---- $4,700,000 4061 1 Grand Avenue Promenade $300,000 -----$0 6075 1 Kelly Drive and Park Drive Complete Street Improvements $5,803,000 ♦$1,000,000 ---- $1,000,000 6076 4 La Costa Avenue Traffic Improvements $12,458 -----$0 4722 2 Maerkle Reservoir Solar Feasibility Study $481,170 ☐$37,000 ---- $37,000 4724 1 Monroe Street Pool Replacement $21,567,051 ♦($1,402,074)---- ($1,402,074) 3572 2 Orion Center $9,757,156 ♦$49,842,000 ---- $49,842,000 6611 1 Park Drive Street and Drainage Improvement $5,082,439 ♦$150,000 ---- $150,000 4612 2,4 Pickleball Courts $355,000 ♦$2,800,000 ---- $2,800,000 4715 2 Police and Fire Headquarters Renovation $27,714,842 -----$0 3801 2 Robertson Ranch Park Development $1,463,000 ☑$644,000 ---- $644,000 4753 3 Schulman Auditorium and Cannon Art Gallery $2,820,000 -----$0 6031 2,3,4 South Carlsbad Coastline $1,707,514 ($17,738)---- ($17,738) 4611 4 Stagecoach Community Park Community Gardens $645,000 -----$0 6082 1 State Street and Grand Avenue Road Improvements ----♦$325,000 - $325,000 4090 1 State Street Parking Lot Electric Vehicle Charging Stations $490,000 -----$0 6104 Citywide Sustainable Mobility Plan Implementation Program $710,566 -----$0 6054 2 Terramar Area Coastal Improvements $12,100,000 -♦ $7,200,000 --- $7,200,000 6070 Citywide Traffic Improvement Program $3,788,000 ☑$400,000 ☑$400,000 ☑$400,000 ☑$400,000 - $1,600,000 6332 4 Traffic Signal - Maverick Way and Camino De Los Coches $490,000 ♦$450,000 ---- $450,000 🔎 Scoping ☐ Preliminary Design ☑ Final Design ♦ Construction (forecasted amounts; not appropriated in the budget process) New projects in italics Attachment B2 June 17, 2025 Item #14 Page 37 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM STRATEGIC PLAN PROJECTS Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total 🔎 Scoping ☐ Preliminary Design ☑ Final Design ♦ Construction (forecasted amounts; not appropriated in the budget process) New projects in italics 6626 Citywide Trash Amendment Compliance Program $630,000 ♦ $1,750,000 ☑ $500,000 ♦$2,585,000 ☑$655,000 ♦$3,077,000 $8,567,000 6103 1 Tyler Street Traffic Circulation $970,000 -----$0 6083 Citywide Utility Undergrounding Program Study ------$0 6019 1 Valley and Magnolia Complete Streets $5,058,205 -♦ $4,450,000 --- $4,450,000 201974 1 Valley Street Traffic Calming ----☑$300,000 - $300,000 4609 Citywide Veteran's Memorial Park (All Quadrants)$49,711,450 ♦ $7,456,700 ---- $7,456,700 4015 1 Village and Barrio Traffic Circles $6,259,000 ♦$1,825,000 ---- $1,825,000 6089 1 Village Intelligent Parking Implementation ------$0 6105 1 Village Lighting - Carlsbad Village Dr from Harding St to Ocean St $145 -----$0 6108 1 Village Lighting - Gateway Lighting ------$0 2410 1 Village Lighting - Hospitality District ------$0 6109 1 Village Lighting - Pedestrian Lampposts Oak Avenue ------$0 6110 1 Village Lighting - Pedestrian Lighting at Village Outskirts ------$0 4016 1 Village Lighting - State Street, Madison, Roosevelt, and Washington $1,103,853 ♦ $995,000 ---- $995,000 6106 1 Village Lighting - Train Station Area ------$0 Total $85,109,888 $23,050,000 $4,985,000 $17,430,000 $3,077,000 June 17, 2025 Item #14 Page 38 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total 2603 Citywide ADA Parking Space Modifications - $300,000 ---- $300,000 6084 3 Assessment District 97-1 Maintenance $420,000 -----$0 4726 2 Cannon Park Restroom $45,765 -----$0 6111 1 Carlsbad Village Drive Reconfiguration ($1,650,000) $1,500,000 ---- $1,500,000 201913 Citywide Carlsbad Village Drive Widening - Pontiac Drive to Victoria Avenue ---- $700,000 - $700,000 201916 1 Chestnut Avenue Complete Street Improvements - Valley to Pio Pico ---- $250,000 - $250,000 6098 1 Chestnut Underpass Public Art Project $400,000 -----$0 6074 Citywide City Facility Safety and Parking Lot Lighting Assessment $2,110,000 -----$0 2611 Citywide Citywide Community Parks’ Playgrounds Replacements / Upgrades - $50,000 $425,000 $3,250,000 $2,250,000 - $5,975,000 2612 Citywide Citywide Facilities Nonfunctional Turf Removal and Replacement - $350,000 $995,000 --- $1,345,000 3636 2 College Boulevard Extension $2,378,894 ($1,419,480)-- $100,000 - ($1,319,480) 201944 4 El Camino Real Right Turn Lane to East Bound Alga Road ------$0 6628 1 Laguna Drive Storm Drain $256,000 - $1,000,000 --- $1,000,000 2307 3 Leo Carrillo Ranch Park Phase 3B - $350,000 $540,000 $1,484,000 -- $2,374,000 2613 1 Northwest Quadrant Older Parks Rehabilitation and Improvement - $350,000 $1,900,000 $1,500,000 $3,500,000 $1,600,000 $8,850,000 6078 1 Ocean Street Reconfiguration Concepts Study ------$0 2310 2 Orion Complex Energy Storage -- $250,000 --- $250,000 6115 3 Paseo Del Norte Pedestrian and Bike Improvements $600,000 -----$0 6081 Citywide Roadway Slope Stabilization $1,280,000 $550,000 ---- $550,000 2601 2 Safety Training Center Emergency Backup Generator - $250,000 $1,000,000 --- $1,250,000 6116 Citywide Schools Traffic Safety Program $1,100,000 -----$0 4085 2 South Shore Agua Hedionda Lagoon Trail $789,940 -----$0 6040 Citywide Traffic Impact Fee Update $270,000 $48,000 ---- $48,000 6637 Citywide Traffic Signal Cabinet Upgrades $180,000 $162,000 ---- $162,000 6636 2,3,4 Traffic Signal Right Turn Overlaps $150,000 -----$0 4610 2 Village H South Off Leash Dog Area and Trail Segment 5B $682,500 --- $1,400,000 - $1,400,000 Total $2,490,520 $6,110,000 $6,234,000 $8,200,000 $1,600,000 CRITICAL NEED PROJECTS 🔎 Scoping ☐ Preliminary Design ☑ Final Design ♦ Construction (forecasted amounts; not appropriated in the budget process) New projects in italics June 17, 2025 Item #14 Page 39 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ENTERPRISE PROJECTS New projects in italics Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total 6629 2 Agua Hedionda Creek Maintenance $3,545,248 -----$0 5545 2 Agua Hedionda Lift Station Biological Monitoring and Maintenance $225,000 -----$0 2610 2 Avenida Encinas and Cannon Road Sewer Replacement -- $150,000 $1,500,000 --$1,650,000 5537 3 Buena Interceptor Sewer Access Road Improvements $100,000 - $432,000 ---$432,000 5501 2,3 Buena Interceptor Sewer Improvements $1,758,686 - $3,564,600 $3,564,600 $4,282,200 -$11,411,400 5544 2 Buena Interceptor Sewer Realignment - East Segment $1,907,000 - $1,200,000 $1,500,000 $2,400,000 -$10,500,000 5215 2 C Tank Access Road and Electrical Improvements $300,000 -- $1,300,000 --$1,300,000 2606 2 Cannon Lift Station Redundant Force Main - $200,000 $750,000 $5,500,000 --$6,450,000 5552 2 Cannon Road Lift Station Improvements $1,465,000 $25,000 ----$25,000 5048 2 Carlsbad Boulevard Waterline Replacement at Terramar $6,480,100 -----$0 5063 2 Carlsbad Municipal Water District Building and Site Improvements $600,000 $200,000 ----$200,000 5203 3 Carlsbad Water Recycling Facility (Encina Capital Projects)$5,940,654 $235,000 $247,000 $260,000 $273,000 $286,000 $1,301,000 5217 3 Carlsbad Water Recycling Facility Improvements $350,000 -----$0 5007 Citywide Cathodic Protection Program $2,376,700 $190,000 $190,000 $190,000 --$570,000 5554 1 Chinquapin Lift Station Improvements $1,520,000 $150,000 ----$150,000 5013 2 College Boulevard - Cannon Road To Badger Lane (375 Zone)$278,383 -- $1,700,000 --$1,700,000 5012 2 College Boulevard - Cannon Road To Badger Lane (490 Zone)$312,600 -- $1,700,000 --$1,700,000 5033 1 Crestview Drive Transmission Main $171,000 $14,000 - $700,000 --$714,000 201923 1 DMP Facility AAA (Jefferson Street)------$0 201924 1 DMP Facility AAAA (Madison Street)------$0 6609 1 DMP Facility AC (Highland Drive Drainage Project)------$0 201925 2 DMP Facility AFA (Hidden Valley Drainage Restoration and Enhancement Project)------$0 201926 2 DMP Facility AFB (Calavera Hills Drainage Restoration and Enhancement Project)------$0 201927 1 DMP Facility BB 1 and 2 (Washington Street)------$0 201928 1 DMP Facility BCB (Magnolia Avenue)------$0 201929 1 DMP Facility BFB-L and BFB-1 (Tamarack and El Camino Real Plda "B")------$0 6622 1 DMP Facility BFB-U (El Camino Real)$153,489 -----$0 201930 2 DMP Facility BL-L (College Boulevard Bridge Reimbursement Plda "B")------$0 201931 2 DMP Facility BL-U (College Boulevard)------$0 201932 2 DMP Facility BM (Cantarini/College Boulevard Box Culvert)------$0 201933 2 DMP Facility BQ (Sunny Creek)------$0 201934 2 DMP Facility BR (Cantarini/College Boulevard Pipe Drainage)------$0 201935 3 DMP Facility C2 (Paseo Del Norte)------$0 June 17, 2025 Item #14 Page 40 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ENTERPRISE PROJECTS New projects in italics Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total 201936 3 DMP Facility CA (Avenida Encinas)------$0 201937 4 DMP Facility DBA (Poinsettia Village)------$0 201938 4 DMP Facility DBB (Avenida Encinas)------$0 201939 4 DMP Facility DFA (Batiquitos Lagoon Stormwater Treatment)------$0 201940 3 DMP Facility DH (Altiva Place Canyon Restoration)------$0 6623 Citywide Drainage Master Plan Update $1,281,000 -----$0 2609 3 D-Site Recycled Water Pump Rehabilitation - $300,000 ----$300,000 5553 2 El Fuerte Lift Station Pump Addition $425,000 -- $200,000 $720,000 -$920,000 2605 2 El Fuerte Lift Station Redundant Force Main --- $1,000,000 $4,000,000 -$5,000,000 5801 Citywide Encina Capital Projects (EWPCF)$70,070,401 $5,123,000 $7,880,400 $8,173,700 $3,932,000 $6,584,600 $31,693,700 5539 2 Faraday and El Camino Real Sewer Replacement - Orion to Palomar $3,180,000 $254,400 ----$254,400 5557 1 Harding Street Sewer Improvements Reimbursement $1,200,000 -----$0 2607 1 Home Plant Lift Station Improvements - $400,000 $400,000 $5,000,000 --$5,800,000 5059 2 Hydroelectric Generation at Water Facilities $500,000 -----$0 2615 1 Jefferson Street Sewer Replacement - $1,500,000 ----$1,500,000 5540 2 Las Palmas Trunk Sewer $301,000 - $300,000 $1,500,000 $1,500,000 -$3,300,000 5035 1,3 Limited Access Pipeline Relocation Program $5,251,000 $2,500,000 $620,000 - $3,230,000 -$6,350,000 5009 2 Maerkle Facility Improvements $3,791,200 $300,000 ----$300,000 5001 2 Maerkle Reservoir Transmission Main $195,000 - $583,200 - $4,584,600 $4,320,000 $9,487,800 5050 3 Normally Closed Valve (Install Motorized Valve)$1,966,000 -----$0 5547 4 North Batiquitos Access Road Improvement $326,000 $26,000 ----$26,000 5520 Citywide Odor and Corrosion Prevention Program $358,000 -----$0 2604 2 Poinsettia Lift Station Redundant Force Main --- $1,000,000 $4,000,000 -$5,000,000 5556 2 Poinsettia Lift Station Rehabilitation $728,000 $60,000 - $10,000,000 --$10,060,000 5020 Citywide Pressure Reducing Station Program $7,031,040 - $4,300,000 ---$4,300,000 5061 2 Rancho Carlsbad Groundwater Supply ------$0 5211 Citywide Recycled Water Condition Assessment Program $800,000 $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 5210 3 Recycled Water Phase 3 - Reservoir $7,033,000 -----$0 5216 2 Recycled Water System Rehabilitation and Replacement $700,000 $350,000 $350,000 $350,000 $350,000 $350,000 $1,750,000 5212 Citywide Recycled Water Valve and Appurtenance Replacement Program $380,000 - $125,000 $125,000 $125,000 $125,000 $500,000 5024 Citywide Reservoir Condition Assessment and Repair Program $8,090,000 $250,000 - $250,000 --$500,000 5044 Citywide San Luis Rey Mission Basin Groundwater Supply ------$0 5057 N/A Santa Fe II Inlet Pipeline $529,650 ---- $378,000 $378,000 June 17, 2025 Item #14 Page 41 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ENTERPRISE PROJECTS New projects in italics Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total 5046 3 Santa Fe II Reservoir Site Electrical Improvements $333,581 -----$0 5542 Citywide SCADA Improvements $17,236,898 -----$0 5513 Citywide Sewer Condition Assessment $1,658,000 $50,000 - $100,000 $150,000 $150,000 $450,000 3840 2 Sewer Lift Station Repairs and Upgrades $4,700,380 $475,000 $175,000 $175,000 $175,000 $175,000 $1,175,000 5548 3 Sewer Line Capacity Improvements $2,020,000 $944,000 ----$944,000 5546 Citywide Sewer Modeling $200,000 -----$0 5504 Citywide Sewer Monitoring Program (Capacity)$686,000 -----$0 5503 1,2,3 Sewer System Rehabilitation and Replacement $12,276,475 $2,150,000 $2,150,000 $2,150,000 $2,150,000 $2,150,000 $10,750,000 5008 2 Tri-Agency Water Transmission Pipeline Replacement $2,328,970 $280,000 $521,640 - $4,335,523 -$5,137,163 5549 2,3 Vallecitos Interceptor Sewer Cleaning and CCTV $850,000 $40,000 ----$40,000 5535 1 Vista Carlsbad Interceptor - Buena Vista Lift Station Improvements $413,000 $248,800 $274,200 $834,600 $826,000 $200,000 $2,383,600 3949 Citywide Vista Carlsbad Interceptor - Reach VC14 To VC15 $21,362,390 -----$0 3950 1 Vista Carlsbad Interceptor - Reach VC3 $517,000 ($406,000) $101,000 $409,000 $427,000 $35,000 $566,000 5551 2 Vista Carlsbad Interceptor - Rehabilitation (VC1 and VC2)$231,000 $80,000 $140,000 ---$220,000 5555 2,3 Vista/Carlsbad Interceptor - Point Repair Reaches (VC13 & VC14)$3,000,000 -----$0 5051 Citywide Water Infrastructure Condition Assessment Program $3,020,000 $420,000 $450,000 $450,000 $450,000 $450,000 $2,220,000 5058 Citywide Water Modeling $375,000 -----$0 3904 Citywide Water System Rehabilitation and Replacement $19,058,366 $3,200,000 $3,200,000 $3,200,000 $3,200,000 $3,200,000 $16,000,000 5019 Citywide Water Valve Repair/Replacement Program $10,342,000 $1,025,000 $1,080,000 $1,080,000 $1,080,000 $1,080,000 $5,345,000 Total $20,634,200 $29,234,040 $53,961,900 $42,240,323 $19,533,600 June 17, 2025 Item #14 Page 42 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total Non-Recurring 4733 2 Alga Norte Park Modifications $2,911,464 -----$0 6063 3 Carlsbad Boulevard Emergency Repair $841,000 -----$0 201912 1 Carlsbad Village Drive and Grand Avenue Pedestrian and Crossing ---- $1,320,000 - $1,320,000 4727 Citywide City Facility Accessibility Upgrades $500,000 -----$0 6616 Citywide City Fire Stations Wash Water BMPs $280,000 -----$0 6326 Citywide Coordinated Traffic Signal Program $4,383,979 -----$0 6622 1 DMP Facility BFB-U (El Camino Real)$1,000,000 - $8,112,750 $60,000 $70,000 $80,000 $8,322,750 4760 1 Downtown Tile Replacement $250,000 -----$0 6099 2 Faraday Avenue Improvements $1,275,000 $300,000 ---- $300,000 4720 2 Faraday Center Refurbishment $3,154,380 -----$0 4759 2 Fire Station 5 Renovation $150,000 $2,300,000 ---- $2,300,000 4747 2 Fleet Fuel Island Upgrade $5,262,262 $400,000 $100,000 --- $500,000 6114 2 Flower Fields Overlook Sidewalk Replacement $250,000 -----$0 6087 Citywide Guardrail Replacement and Improvement Study $150,000 -----$0 4708 1 Harding Center Refurbishment $505,000 $100,000 ---- $100,000 4728 1 Hosp Grove Park Improvements $4,307,000 ($2,625,000) $2,625,000 ---$0 6606 1 Kelly Drive Channel Repair $3,641,000 -- $1,500,000 -- $1,500,000 6630 4 La Costa Avenue Box Culvert Cleaning $275,000 -----$0 4752 2 Las Palmas Roof Replacement $630,000 -----$0 2602 1 Library Learning Center Renovation - $100,000 $1,600,000 --- $1,700,000 4758 1 Magee Park Building Restoration $200,000 $50,000 ---- $50,000 6614 4 Marca Place Drainage Improvements $65,000 -----$0 4613 Citywide Parks Maintenance Program $2,147,000 $1,807,056 $1,942,000 $2,073,000 $1,779,000 - $7,601,056 4757 2 Police and Fire HQ Parking Lot and Exterior Improvements $120,000 $320,000 ---- $320,000 6088 4 Rancho Santa Fe Trail Slope Improvements $350,000 -----$0 6079 Citywide Roadway Improvements - Coastal Area Analysis and Implementation $200,000 -----$0 4754 1 Senior Center Security Fencing $300,000 -----$0 4742 4 Stagecoach Park Synthetic Turf Replacement $2,696,000 -----$0 2521 2 Synthetic Turf Replacement - Alga Norte - $75,000 $2,500,000 --- $2,575,000 2522 2 Synthetic Turf Replacement - Aviara - $68,500 $2,280,000 --- $2,348,500 2523 1 Synthetic Turf Replacement - Pine - $2,320,000 ---- $2,320,000 4614 3 Synthetic Turf Replacement - Poinsettia $1,800,000 $400,000 ---- $400,000 6003 Citywide Traffic Monitoring Program $2,115,415 $110,000 $400,000 $400,000 $400,000 - $1,310,000 6107 2 Trieste Slope Repair Project $3,770,600 -----$0 Annual Allocation 6049 Citywide ADA Improvement Program $4,045,000 $400,000 $715,000 $175,000 $618,000 $215,000 $2,123,000 6629 2 Agua Hedionda Creek Maintenance $423,000 $550,000 $50,000 $60,000 $70,000 $825,000 $1,555,000 6066 Citywide Bridge Preventative Maintenance Program $3,677,511 $1,343,333 $576,667 $1,417,963 $622,800 $1,531,400 $5,492,163 6619 1 Buena Vista Creek Channel Maintenance at El Camino Real $3,018,000 - $4,600,000 $830,000 $100,000 $110,000 $5,640,000 6608 1 Citywide Drainage Improvement Program $14,172,094 $4,200,000 $4,800,000 $700,000 $5,745,000 $830,000 $16,275,000 MAINTENANCE PROJECTS New projects in italics June 17, 2025 Item #14 Page 43 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total MAINTENANCE PROJECTS New projects in italics 2616 Citywide Citywide Facility Arc Flash and Thermal Imaging Safety Program - $100,000 $60,000 $60,000 $60,000 $60,000 $340,000 6092 Citywide Citywide Street Lighting Program $150,000 -----$0 6093 Citywide Citywide Thermoplastic Pavement Markings $200,000 $150,000 $150,000 $150,000 $150,000 - $600,000 6013 Citywide Concrete Repair/Replacement Program $5,940,000 $870,000 $910,000 $960,000 $1,010,000 $1,060,000 $4,810,000 6624 1 Headwall Replacement Program $810,000 $345,000 $415,000 $485,000 $555,000 $625,000 $2,425,000 5049 2 Lake Calavera Reservoir Maintenance $731,001 $24,000 $50,000 $50,000 $50,000 - $174,000 4723 Citywide Miscellaneous City Building Improvements $2,165,000 $150,000 $150,000 $150,000 $150,000 - $600,000 6052 Citywide Parking Lot Maintenance Program $2,270,000 $160,000 $700,000 $175,000 $850,000 $175,000 $2,060,000 6001 Citywide Pavement Management Program $68,349,889 $9,350,000 $9,800,000 $10,620,000 $11,462,000 $12,328,000 $53,560,000 6037 Citywide Retroreflectivity Sign Replacement Program $1,150,000 $70,000 $120,000 $120,000 $120,000 - $430,000 6002 Citywide Sidewalk/Street Construction Program $4,288,000 $500,000 $150,000 $750,000 $200,000 $900,000 $2,500,000 6620 Citywide Storm Drain Condition Assessment $1,140,000 $300,000 $350,000 $400,000 $455,000 $500,000 $2,005,000 6607 Citywide Storm Drain System Rehab and Repair Program $8,712,360 $1,800,000 $2,300,000 $600,000 $4,300,000 $750,000 $9,750,000 6062 Citywide Street Lighting Replacement Program $3,644,269 -----$0 Total $26,037,889 $45,456,417 $21,735,963 $30,086,800 $19,989,400 June 17, 2025 Item #14 Page 44 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SUBSTANTIALLY COMPLETE (CLOSEOUT) PROJECTS Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total 4746 2 Calavera Hills Community Center Refurbishment $1,985,000 -----$0 4601 2 Calavera Hills Community Park Gateway Improvements $1,407,850 -----$0 6090 2 Cannon Road / Sage Creek Road Rehab $155,000 -----$0 5054 2 Lake Calavera Outlet Improvements $1,436,001 -----$0 5055 2 Palomar Airport Waterline Realignment $2,333,000 -----$0 4608 3 Poinsettia Community Park - Phase 4 - Dog Park $2,838,140 -----$0 5045 3 Poinsettia Lane - Cassia Road to Skimmer Court (Reimbursement $600,000 -----$0 4738 1 Senior Center Repairs and Roof Replacement $3,158,000 -----$0 4091 2 Temporary Fire Station 7 $2,022,000 -----$0 3492 2 Vista Carlsbad Interceptor - Agua Hedionda LS & Forcemain VC12-VC13 $33,229,776 -----$0 Total $0 $0 $0 $0 $0 Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total 4756 2 Alga Norte Settlement Agreement $1,983,192 -----$0 3649 2 Aviara Reimbursement Agreement $238,000 -----$0 6112 1,2,3 Carlsbad Boulevard Roadway Configuration - ($2,000,000)---- ($2,000,000) 6111 1 Carlsbad Village Drive Reconfiguration - $2,000,000 ---- $2,000,000 201915 2,3 CFD#1 Administration - $110,000 $110,000 $110,000 $110,000 - $440,000 PA04 Citywide Loan Repay - Park-in-Lieu NE to Public Facility Fee Fund ------$0 PA02 Citywide Loan Repay - Park-in-Lieu SW to Public Facility Fee Fund ------$0 PA03 Citywide Loan Repay - Sewer Conn to Sewer Repl -- $198,000 $205,000 $212,000 $220,000 $835,000 4755 1 New Village Arts Tenant Improvements $613,000 -----$0 4083 Citywide Open Space and Trail Acquisition (Prop C)$4,015,000 -----$0 PA07 Citywide Recycled Replacement to Recycled Connection - $2,150,000 ---- $2,150,000 5208 Citywide Recycled Water Phase 3 - Pipelines $19,150,221 -----$0 4743 2 Safety Training Center Settlement $1,156,995 -----$0 PA05 Citywide Traffic Impact Fee Funds to CFD #1 - $90,000 $90,000 $90,000 $90,000 - $360,000 Total $2,350,000 $398,000 $405,000 $412,000 $220,000 PROJECT ACCOUNTING New projects in italics June 17, 2025 Item #14 Page 45 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM Project ID District Type Project Name Prior Appropriation Requested 2025-26 Estimated 2026-27 Estimated 2027-28 Estimated 2028-29 Estimated 2029-30 Estimated 5-Year Total 5205 Citywide ▼ Abandon Potable Services (New Recycled Services)$1,175,825 ($335,043)---- ($335,043) 4745 Citywide ▲ Aviara and Hidden Canyon Parks Playground Safety Resurfacing $600,000 ($210,536)---- ($210,536) 4615 1 ▲ Buena Vista Reservoir Park Reimbursement $378,500 ($42,173)---- ($42,173) 6096 2,3 ▲ Carlsbad Boulevard Lane Reduction and Edge Striping $300,000 ($19,585)---- ($19,585) 5213 3 ▲ Carlsbad Water Recycling Facility Irrigation and Landscape $35,000 ($27,192)---- ($27,192) 4749 3 ▲ Carlsbad Water Recycling Facility Roof Replacement $549,024 ($49,441)---- ($49,441) 4718 1 ▲ City Hall Complex Refurbishment $1,144,000 ($73,883)---- ($73,883) 5038 2 ▼ Desalinated Water Flow Control Facility No. 5 $1,569,601 ($424,157)---- ($424,157) 4081 3 ▲ Dove Library Lighting Improvements $225,000 ($124,467)---- ($124,467) 6042 2 ▲ El Camino Real and Cannon Road Intersection Improvements $4,205,091 ($207,437)---- ($207,437) 4060 4 ▲ Fire Station 2 Replacement $14,433,882 ($176,518)---- ($176,518) 5526 1 ▲ Foxes Landing Lift Station Wetwell and Pump Replacement $6,392,000 ($1,477,919)---- ($1,477,919) 6117 Citywide ▼ Green Paint Maintenance $250,000 ($250,000)---- ($250,000) 6634 Citywide ▲ Intelligent Traffic Control Devices $200,000 ($27,729)---- ($27,729) 4602 3 ▲ Leo Carrillo Ranch Park Phase 3 - Stables Restoration and Restroom $2,962,971 ($25,659)---- ($25,659) 6034 2 △ Melrose Drive Right Turn Lane to West Bound Palomar Airport Road $182,713 -----$0 5536 4 ▲ North Batiquitos Lift Station Forcemain Rehabilitation $75,000 ($51,731)---- ($51,731) 4603 1 ▲ Pine Avenue Park - Phase II (Community Building)$11,647,355 -----$0 6057 1 ▲ Public Beach Access Improvements (Ocean Street)$4,183,767 -----$0 6604 4 ▲ Romeria Drainage Improvements $757,940 ($28,041)---- ($28,041) 4084 2 ▲ The Crossings Golf Course Lake Liner Replacement $200,000 ($200,000)---- ($200,000) 6335 1 ▲ Traffic Signal - Tamarack Avenue and Valley Street $502,370 ($138,294)---- ($138,294) 5550 2 ▲ Villas Sewer Lift Station Replacement $1,329,000 ($229,504)---- ($229,504) 3886 Citywide ▲ Vista Carlsbad Interceptor - Lagoon Bridge Replacement (VC11B)$9,464,833 ($15,146)---- ($15,146) Total ($4,134,455)$0 $0 $0 $0 PROGRAM ADJUSTMENTS ▲ Completed, project account closed △ Combined, project scope incorporated into other existing projects ▼ Cancelled, project no longer warranted June 17, 2025 Item #14 Page 46 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B REQUESTED APPROPRIATION SUMMARY Fiscal Year 2025-26 2026-27 2027-28 2028-29 2029-30 Estimated 5-Year Total Requested Appropriation $47,027,342 $80,603,457 $76,502,863 $90,894,123 $39,743,000 $334,770,785 Estimated Future Costs $85,460,700 $23,645,000 $10,819,000 $7,475,000 $4,677,000 $132,076,700 Total $132,488,042 $104,248,457 $87,321,863 $98,369,123 $44,420,000 $466,847,485 Requested Appropriation does not include construction amounts for Strategic Plan and Critical Need projects. It does include full amounts for Maintenance and Enterprise projects as shown. June 17, 2025 Item #14 Page 47 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B Attachment C Adopted Adopted Adopted Final* Preliminary Budget Budget Budget Budget BudgetDepartment2022-23 2023-24 2024-25 2024-25 2025-26 City Attorney 8.00 8.00 8.00 8.00 8.00 City Clerk Services 7.00 7.00 6.00 7.00 7.00 City Council 2.00 2.00 1.00 1.00 1.00 City Manager 7.00 7.00 6.00 6.00 6.00 City Treasurer 1.00 1.00 1.00 1.00 1.00 Communication & Engagement 9.00 9.00 9.00 8.00 8.00 Administrative Services - Administration 3.00 3.00 3.00 3.00 3.00 Economic Development 9.00 9.00 2.00 2.00 2.00 Finance 26.00 26.00 26.00 26.00 27.00 Human Resources 18.00 18.00 17.00 17.00 18.00 Information Technology 43.00 43.00 48.00 48.00 48.00 Community Services - Administration 3.00 2.00 2.00 2.00 2.00 Community Development 52.00 52.00 51.00 51.00 51.00 Housing & Homeless Services 16.00 16.00 16.00 16.00 16.00 Library & Cultural Arts 51.00 53.00 51.00 51.00 51.00 Parks & Recreation 59.00 59.00 58.00 58.00 58.00 Fire 123.00 124.00 124.00 124.00 124.00 Police 187.00 187.00 187.00 193.00 193.00 Public Works - Administration 5.90 6.00 6.00 6.00 5.70 Construction Management & Inspection 16.20 15.00 15.00 15.00 15.00 Environmental Sustainability 17.60 17.50 16.50 16.50 17.00 Fleet & Facilities 34.95 35.95 35.95 35.95 37.20 Transportation 43.60 43.80 43.80 43.80 43.80 Utilities 64.50 63.50 63.50 62.50 62.30 Total Full-Time Personnel 806.75 807.75 796.75 801.75 805.00 Hourly Full-Time Equivalent Personnel 180.90 167.84 166.79 165.79 168.84 Total 987.65 975.59 963.54 967.54 973.84 *The ending budget for 2024-25 takes into account full-time personnel changes approved mid-year, including: the addition of (6.0) FTE in the Police Department, the transfer of (1.0) FTE from the Communication & Engagement Department to the Office of the City Clerk, the reduction of (1.0) FTE in the Utilities Department, and the reduction of hourly FTE in the Parks & Recreation and Transportation departments. June 17, 2025 Item #14 Page 48 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B Attachment D FIVE-YEAR SCHEDULE OF PROJECTS BY FUND Connected Requested Estimated Estimated Estimated Estimated Estimated Carlsbad Prior Year 1 Year 2 Year 3 Year 4 Year 5 Total Project Name Goal Appropriation 2025-26 2026-27 2027-28 2028-29 2029-30 Funding Technology Investment Capital Fund Audio Visual Upgrades FVCEC 825,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 1,325,000$ Business Process Automation BCDDM 300,000 - - - - - 300,000 Civic Engagement with Open Data EAT 198,000 - - - - - 198,000 Command Central A/V Infrastucture PSSC - - 200,000 - - - 200,000 Computer Aided Dispatch (CAD)PSSC 1,580,000 - - - - - 1,580,000 Core Systems Modernization PCDT 5,400,000 3,000,000 1,600,000 - - - 10,000,000 Construction Waste Management Tracking PSSC 20,000 - - - - - 20,000 Cyber Security Program Development PSSC 650,000 100,000 100,000 100,000 100,000 100,000 1,150,000 Data Governance and Operational Analytics BCDDM 423,000 - - - - - 423,000 Digital Information Network PCDT 6,025,584 250,000 - - - - 6,275,584 Discovery Management Assessment BCDDM 30,000 - 140,000 - - - 170,000 Early Literacy Interactive Technology EAT - 78,000 - - - - 78,000 Enterprise Asset Management System PCDT 1,600,000 - - - - - 1,600,000 Expansion of Yardi EAT 30,000 - - - - - 30,000 Facility Monitoring and Analytics BCDDM 75,000 225,000 - - - - 300,000 Facility Security Master Plan PSSC 200,000 - 721,000 311,000 438,000 369,000 2,039,000 Guest Facility Usage Analytics BCDDM 75,000 25,000 25,000 - - - 125,000 Live 911 PSSC 66,380 - - - - - 66,380 Major Incident/Special Event Management System PSSC - - 20,000 - - - 20,000 Online Permitting/Electronic Reviews (E-Reviews)EAT 645,000 - - - - - 645,000 Payment Card Industry (PCI) Compliance PCDT 62,000 - - - - - 62,000 Peace Officer Standardized Training Solution PSSC - - 20,000 - - - 20,000 Police Dispatch Training Solution PSSC - - 60,000 - - - 60,000 Police In-car Video Replacement PSSC - - - - - 750,000 750,000 Police Records Management Migration PSSC - - 200,000 - - - 200,000 Professional Technical Services for Data Project Delivery BCDDM 210,000 - - - - - 210,000 Record Digitization EAT 100,000 - - - - - 100,000 Records Management Archive Solution EAT - 120,000 - - - - 120,000 Records Managememt Module EAT - 40,000 - - - - 40,000 RFID Replacement PCDT 600,000 - - - - - 600,000 Risk Management Solution Assessment PCDT 40,000 - - - - - 40,000 Senior Center Resource Access Enchancement PSSC 12,000 - - - - - 12,000 Station Alerting Equipment Replacement PCDT 500,000 - - - - - 500,000 Technology Assisted Call Handling PSSC - - 20,000 - - - 20,000 Virtual Reality (VR) Training PSSC 75,000 - - - - - 75,000 Website Redesign EAT - 50,000 - - - - 50,000 3D Concepts & Walkthrough FVCEC - 32,600 - - - - 32,600 Technology Investment Capital Fund Total 19,741,964 4,020,600 3,206,000 511,000 638,000 1,319,000 29,436,564 Information Technology Replacement Fund Annual Hardware and Infrastructure Replacement PSSC 1,209,044 1,423,643 1,050,000 1,500,000 1,200,000 1,200,000 7,582,687 Staff Citywide Printer Replacement PCDT - - - - - 800,000 800,000 Information Technology Replacement Fund Total 1,209,044 1,423,643 1,050,000 1,500,000 1,200,000 2,000,000 8,382,687 Utility Billing Portal PCDT 90,000 - - - - - 90,000 Total Utilities Enterprise Funds (Operating or Capital)90,000 - - - - - 90,000 21,041,008$ 5,444,243$ 4,256,000$ 2,011,000$ 1,838,000$ 3,319,000$ 37,909,251$ Connected Carlsbad Goal Abbreviations Build Capacity for Data-driven Decision Making = BCDDM Enhance Accessibility and Transparency = EAT Foster a Vibrant Civic Engagement Culture = FVCEC Promote Security and Sustainability through Connectivity = PSSC Pursue Communitywide Digital Transformation = PCDT Funding Source ProjectsTotal June 17, 2025 Item #14 Page 49 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B Attachment E PLANNED MAJOR CAPITAL OUTLAY ITEMS GREATER THAN $100,000 FISCAL YEAR 2025-26 Department Item description Quantity One-time cost Fleet Replacement Fire: Ambulance 2 800,000$ Fire: Fire engine 2 3,104,356 Public Works: sewer jetter 1 900,000 Fleet Replacement subtotal 5 4,804,356$ Capital outlay greater than $100,000 total 5 4,804,356$ June 17, 2025 Item #14 Page 50 of 634 Docusign Envelope ID: 1129D405-A2DB-493B-A1F9-9B0376BD6E5B