HomeMy WebLinkAbout; ; 2010-2011 Operating Budget and CIP; 2010-07-01
City of Carlsbad
2010-11 Operating Budget
and Capital Improvement Program
Mayor
Claude "Bud" Lewis
City Council
Ann Kulchin
Matt Hall
Mark Packard
Keith Blackburn
City Manager
Lisa Hildabrand
Deputy City Manager
Cynthia Haas
Prepared by the Finance Department
Acting Finance Director
Kevin Branca
Website: www.carlsbadca.gov
Cover design by: Kelly Gilfillen On the Cover: The pictures on the cover highlight each of the 12 functional departments in the City.
CITY OF CARLSBAD, CALIFORNIA 2010-2011 BUDGET
TABLE OF CONTENTS
Reader’s Guide to the Budget ................................................................................................................. i
Council’s Five-Year Vision Statements ................................................................................................... ii
About the City of Carlsbad ..................................................................................................................... iii
Organization Chart ................................................................................................................................. iv
BUDGET OVERVIEW
City Manager’s Transmittal Letter........................................................................................................ A-1
2010-11 Budget Highlights .................................................................................................................. A-3
Budget Process ................................................................................................................................... A-4
Community Vision ............................................................................................................................... A-4
Budget Summary .............................................................................................................................. A-21
Personnel Allocations........................................................................................................................ A-22
2009-10 Budget Calendar ................................................................................................................. A-23
Budget Awards.................................................................................................................................. A-24
OPERATING BUDGET
Overview ............................................................................................................................................. B-1
Projected Fund Balances .................................................................................................................. B-18
Revenue Estimates ........................................................................................................................... B-20
Budget Expenditure Schedule ........................................................................................................... B-26
PROGRAM SUMMARIES
Policy & Leadership Group
Policy and Leadership Group Summary ......................................................................................C-1
City Council .................................................................................................................................C-2
City Clerk ....................................................................................................................................C-4
City Treasurer .............................................................................................................................C-5
City Manager ...............................................................................................................................C-7
Communications .........................................................................................................................C-9
City Attorney ............................................................................................................................. C-11
Internal Services
Finance Summary .......................................................................................................................D-1
Finance .......................................................................................................................................D-2
Risk Management .......................................................................................................................D-5
Human Resources Summary ......................................................................................................D-6
Human Resources ......................................................................................................................D-7
Workers’ Compensation ..............................................................................................................D-9
Self-Insured Benefits ................................................................................................................. D-10
Information Technology ............................................................................................................. D-11
Miscellaneous Non-Departmental .............................................................................................. D-13
Property & Environmental Management Summary .................................................................... D-14
Property & Environmental Management .................................................................................... D-15
Storm Water Protection ............................................................................................................. D-17
Vehicle Maintenance ................................................................................................................. D-20
Vehicle Replacement ................................................................................................................ D-22
CITY OF CARLSBAD, CALIFORNIA 2010-2011 BUDGET
TABLE OF CONTENTS
Community Development
Community & Economic Development Summary ........................................................................ E-1
Administration ............................................................................................................................. E-2
Land Development Engineering .................................................................................................. E-4
Land Use Planning & Planning Commission ............................................................................... E-7
Building and Code Enforcement ................................................................................................ E-10
South Carlsbad Coastal Redevelopment Area .......................................................................... E-11
Housing & Neighborhood Services Summary ............................................................................ E-12
Neighborhood Services ............................................................................................................. E-13
Affordable Housing .................................................................................................................... E-15
Rental Assistance ..................................................................................................................... E-16
Community Development Block Grant ....................................................................................... E-17
Redevelopment Operations Village Area ................................................................................... E-19
Low/Moderate Income Housing Village Area ............................................................................. E-21
Low/Moderate Income Housing South Carlsbad Coastal Area .................................................. E-22
Community Services
Library Summary ......................................................................................................................... F-1
Georgina Cole Library ................................................................................................................. F-2
Carlsbad City Library ................................................................................................................... F-4
Library Learning Center ............................................................................................................... F-6
Technical Services ...................................................................................................................... F-8
Collection Development & Acquisitions ..................................................................................... F-10
Media Services .......................................................................................................................... F-11
Community Relations ................................................................................................................ F-12
Cultural Arts Summary .............................................................................................................. F-14
Arts Office ................................................................................................................................. F-16
Sister City .................................................................................................................................. F-18
Cultural Arts Donations ............................................................................................................. F-19
Parks and Recreation Summary ................................................................................................ F-20
Park Planning & Recreation Management ................................................................................. F-23
Recreation – Fee Supported ..................................................................................................... F-25
Recreation – Aquatics ............................................................................................................... F-29
Recreation – Operations ........................................................................................................... F-32
Senior Programs ....................................................................................................................... F-35
Park Maintenance ..................................................................................................................... F-38
Trails ......................................................................................................................................... F-40
Street Tree Maintenance ........................................................................................................... F-42
Median Maintenance ................................................................................................................. F-43
Public Safety
Fire Summary............................................................................................................................. G-1
Fire Administration ..................................................................................................................... G-3
Emergency Operations ............................................................................................................... G-4
Weed Abatement ....................................................................................................................... G-5
Emergency Preparedness .......................................................................................................... G-6
Support Services ........................................................................................................................ G-7
Prevention .................................................................................................................................. G-8
Police Department Summary ...................................................................................................... G-9
Police Administration ................................................................................................................ G-11
Field Operations ....................................................................................................................... G-12
Community Services ................................................................................................................ G-13
CITY OF CARLSBAD, CALIFORNIA 2010-2011 BUDGET
TABLE OF CONTENTS
Public Safety (continued):
Canine ..................................................................................................................................... G-15
Investigations/Field Evidence ................................................................................................... G-16
Vice/Narcotics .......................................................................................................................... G-17
Youth/School Programs ........................................................................................................... G-18
Property and Evidence/Records ............................................................................................... G-19
Family Services ........................................................................................................................ G-20
Task Force ............................................................................................................................... G-21
Support Operations .................................................................................................................. G-22
Communications Center ........................................................................................................... G-23
Police Asset Forfeiture ............................................................................................................. G-24
Citizens Option for Public Safety .............................................................................................. G-25
Police Grants............................................................................................................................ G-26
Public Works
Transportation .............................................................................................................................H-1
Administration and Construction Management & Inspection ........................................................H-2
Storm Water Protection ...............................................................................................................H-6
Street Maintenance .....................................................................................................................H-8
Traffic Signal Maintenance ........................................................................................................ H-10
Street Lighting ........................................................................................................................... H-11
Lighting and Landscape District No. 2 ....................................................................................... H-12
Utilities Summary ...................................................................................................................... H-13
Storm Drain Engineering ........................................................................................................... H-14
Buena Vista Channel Maintenance ........................................................................................... H-15
Water Operations ...................................................................................................................... H-16
Wastewater Operations ............................................................................................................. H-19
Solid Waste Management ......................................................................................................... H-21
Storm Drain Maintenance .......................................................................................................... H-23
CAPITAL IMPROVEMENT PROGRAM – OPERATING BUDGET
Overview ............................................................................................................................................ I-1
Project Evaluation .............................................................................................................................. I-2
Capital Projects – The Next Five Years .............................................................................................. I-2
Capital Projects through Buildout ....................................................................................................... I-5
Future Growth and Development ....................................................................................................... I-7
Revenues ........................................................................................................................................... I-8
Summary ......................................................................................................................................... I-10
Growth Management Plan ............................................................................................................... I-10
Capital Funds Projected Fund Balances for FY 2009-2010 .............................................................. I-12
Capital Funds Projected Fund Balances for FY 2010-2011 .............................................................. I-13
Capital Revenues Actual and Estimated .......................................................................................... I-14
Capital Funds Budget Expenditure Schedule .................................................................................. I-15
Capital Projects
Detail Schedule of Capital Projects by Category FY 2010-2011 to Buildout ............................... J-1
Fund Summary
Capital Improvement Program Fund Summary ............................................................................ K-1
Glossary of Capital Project Funding Sources ............................................................................ K-15
CITY OF CARLSBAD, CALIFORNIA 2010-2011 BUDGET
TABLE OF CONTENTS
APPENDICES
Planned Major Capital Outlay Items 2010-2011 ................................................................................ L-1
Out of State Travel Requests 2010-2011 .......................................................................................... L-2
Miscellaneous Statistical Information ................................................................................................ L-4
Accounting Systems and Budgetary Control ..................................................................................... L-5
Resolutions Adopting the Budget ...................................................................................................... L-6
Gann Limit Resolution ..................................................................................................................... L-19
Glossary.......................................................................................................................................... L-33
Acronyms ........................................................................................................................................ L-35
READER’S GUIDE TO THE BUDGET
i
This budget document has been designed to provide the public concise and readable
information about the City of Carlsbad’s 2010-11 budget. The budget is separated into
three major sections: the Overview, the Operating budget, and the Capital Improvement
Program.
Overview
The beginning of the budget document contains the City Manager’s transmittal letter and
overview information. The overview information will provide summary data to the reader
for the Operating budget and the Capital Improvement Program, as well as information
on personnel allocations and debt management issues.
Operating Budget
The Operating budget section has seven tabbed sections. The first section provides a
summary of the operating budget and the remaining six sections provide detailed budget
information for six main functional areas. The summary section begins with a budget
overview, including revenue assumptions, information on the policies used to develop
the budget, and an overview of expenditures. The overview is followed by tables
providing detailed information on fund balances, revenues and expenditures. The
following six sections are separated by functional area, which are Policy and Leadership
Group, Internal Services, Community Development, Community Services, Public Safety,
and Public Works. Within these broad categories, the budget is organized on a
department, or program group, basis. Summaries, financial and descriptive, are included
for departments containing more than one program. The summary page is followed by
detailed information for each program. Some departments consist of one program only,
and thus only one page is included for them. For each summary and program, a
financial history and the 2010-11 budget figures are presented. If applicable, also
included are narrative statements describing program activities, associated workload
measures or performance objectives, key achievements for 2009-10 and key goals for
2010-11.
Capital Improvement Program
The Capital Improvement Program (CIP) is located in the back of the budget document.
An overview of the CIP provides general information about the process used in
preparing the budget for capital projects and describes how development information is
used to project future revenues that fund these projects. In addition, major CIP projects
are highlighted and discussed. The next section contains summary revenue and
expenditure tables by funding source and a detailed project expenditure schedule listing
the cost and timing of each future and current CIP project. Following this schedule are
fund summary pages, which list the revenues and detail expenditures by fund, thus
providing cash flow information and annual projected fund balances for each Capital
Improvement Program fund.
Appendices
The Appendices contain a detailed listing of the 2010-11 Planned Major Capital Outlay
items by department. An Out-of-State Travel Detail is presented next. The last section
of the Appendices provides information on the Gann Limit, budget process, accounting
system and budgetary control, the adopted Resolutions for the budget, and a glossary.
ii
Carlsbad . . .
Provides a diverse and healthy economic base that creates opportunities for
employment to the residents of Carlsbad, economic vitality to the community, and
the necessary revenues to support City services.
Provides programs, policies and decisions to implement the General Plan, enforce
the Growth Management Plan, maintain the safety and security of its citizens, and
are based on what is best for Carlsbad.
Occupies a leadership role in local and regional planning, (e.g., water, beach,
circulation, and environmental issues) important to local governments actively
involves addressing governmental issues at the local, state and national levels.
Provides an open government leading to the betterment of the community and
encourages in a non-partisan manner active citizen participation and involvement
with the City Council and the City’s Boards and Commissions.
And Carlsbad Efficiently and Effectively…
Delivers top-quality public services.
Manages its environment proactively, including:
Open space
Wildlife habitats
Water quality/conservation
Beach preservation
Air quality
Resource conservation and waste reduction
Promotes a safe and efficient integrated transportation system.
Maintains citywide “small town” community spirit.
Provides a community where continuous and life-long learning is supported and
encouraged for people of all ages.
Looks ahead and works to anticipate changes that are required now in order to
make a better future for its citizens.
Carlsbad City Council
2010
Five-Year Vision Statements
City Council continues to clarify and pursue the vision of
Carlsbad that reflects the pride and quality of life for all who live,
work, and play here.
ABOUT THE CITY OF CARLSBAD
iii
The City of Carlsbad is a unique coastal community
located 35 miles north of the City of San Diego and
surrounded by mountains, lagoons, and the Pacific
Ocean. The City is governed by a five-member City
Council under the Council/Manager form of
government. Although the “village” dates back more
than 100 years, Carlsbad incorporated in 1952 as a
General Law city, and in 2008 became a Charter city.
Currently, the City is over two-thirds developed and is
expected to grow from a population of 106,804 to
117,000 once its 42 square miles are built out.
Industries in the area include a major regional
shopping center; a specialty outlet center; 20 auto
dealers; 34 hotels offering over 3,600 rooms for tourist
lodging; high technology, multimedia and biomedical
businesses; electronics, golf apparel and equipment
manufacturers; several business and light industry
parks; and numerous land developers building single
and multi-family housing in a variety of community
settings.
The City provides the full range of services normally associated with a municipality including
police, fire, parks and recreation, library, planning and zoning, building and engineering, various
maintenance services, and administration. The City provides water services through the
Carlsbad Municipal Water District, a subsidiary district of the City. The City Council serves as
the Board of Directors for the Carlsbad Municipal Water District. Solid waste collection is
provided through a franchise agreement with a local refuse collection service.
In addition to the usual City services, Carlsbad offers a wide variety of programs to help local
residents and businesses. The City has a Redevelopment Agency with two active areas: the
Village Redevelopment area that encompasses 0.4 square miles of the downtown area; and the
South Carlsbad Coastal Redevelopment area, which is just south of the Village Redevelopment
area and fronts the Pacific Ocean. The City’s Housing Authority administers federal housing
assistance to 600 low-income Carlsbad families. Older Carlsbad residents receive assistance
through the City’s senior citizen programs.
School programs and facilities are provided by four different school districts located within the
City boundaries. The City Council has no direct control over these school districts; however, the
Council recognizes the importance of quality school facilities and programs to Carlsbad’s
residents. Thus, the Council and staff work with the school districts on a regular basis.
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S a n F r a n c i s c o
L o s A n g e l e s
S a n D i e g o
N e v a d a
O r e g o n
C a l i f o r n i a C a l i f o r n i a
P a c i f i c O c e a n P a c i f i c O c e a n
A r i z o n a C a r l s b a d C a r l s b a d
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-3
CITY OF CARLSBAD
BUDGET HIGHLIGHTS
FISCAL YEAR 2010-11
WHERE THE MONEY COMES FROM…
ESTIMATED REVENUES $255.1 MILLION
WHERE THE MONEY GOES…
ADOPTED BUDGET $249.8 MILLION
Taxes 38%
Inter-Departmental
7%
Licenses & Permits
1%
Charges for Services
3%
Income from
Investments & Property 2%
Inter-Governmental
5%Other 2%Utility Charges 20%
Impact Fees/Special
Taxes 22%
Policy & Leadership
2%Internal Service 8%
Public Safety 18%
Capital Projects 24%Community Services
9%
Comm. Dev. 7%
Non Dept. &
Contingency 4%
Utilities 21%
Public Works 7%
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-4
City of Carlsbad Community Vision
Small town feel, beach community character and connectedness
Enhance Carlsbad‘s defining attributes—its small town feel and beach community character.
Build on the City‘s culture of civic engagement, volunteerism and philanthropy.
Open space and the natural environment
Prioritize protection and enhancement of open space and the natural environment. Support
and protect Carlsbad‘s unique open space and agricultural heritage.
Access to recreation and active, healthy lifestyles
Promote active lifestyles and community health by furthering access to trails, parks, beaches
and other recreation opportunities.
The local economy, business diversity and tourism
Strengthen the city‘s strong and diverse economy and its position as an employment hub in
north San Diego County. Promote business diversity, increased specialty retail and dining
opportunities, and Carlsbad‘s tourism.
Walking, biking, public transportation and connectivity
Increase travel options through enhanced walking, bicycling and public transportation systems.
Enhance mobility through increased connectivity and intelligent transportation management.
Sustainability
Build on the city‘s sustainability initiatives to emerge as a leader in green development and
sustainability. Pursue public/private partnerships, particularly on sustainable water, energy,
recycling and foods.
History, the arts and cultural resources
Emphasize the arts by promoting a multitude of events and productions year round.
Cutting edge venues to host world class performances, and celebrate Carlsbad‘s cultural
heritage in dedicated facilities and programs.
High quality education and community services
Support quality, comprehensive education and lifelong learning opportunities, provide housing
and community services for a changing population, and maintain a high standard for citywide
public safety.
Neighborhood revitalization, community design and livability
Revitalize neighborhoods and enhance citywide community design and livability. Promote a
greater mix of uses citywide, more activities along the coastline and link density to public
transportation. Revitalize the downtown Village as a community focal point and a unique and
memorable center for visitors, and rejuvenate the historic Barrio neighborhood.
The City‘s budget is comprised of two pieces; the operating budget and the capital improvement
program budget (CIP). The CIP provides the funds to build the parks, roads, buildings, and
other infrastructure of the City while the operating budget provides the money to staff and
operate the facilities and infrastructure as well as provide important services to the citizens and
visitors of Carlsbad. The operating budget totals $188.3 million and is expected to generate
$191.3 million in revenues. The CIP contains the current year budget allocation of $61.5 million
and outlines approximately 250 future projects at a total cost of $447.8 million through buildout
of the City. Capital revenues for Fiscal Year 2010-11 are estimated at $63.8 million. The
capital projects include parks, civic facilities, as well as infrastructure needs anticipated for the
future that are not expected to be constructed by developers.
The budget overview on the following pages will provide the reader with a good
understanding of the budget process and the economic profile of the City as well
as with a broad overview of the services and projects planned for the 2010-11
Fiscal Year. This section also addresses debt management, including a schedule
of the outstanding bond issues. More detail on the City‘s numerous programs and
projects can be found throughout the remainder of the document.
BUDGET
PROCESS
At the beginning of
each year, the City
Council meets to
develop goals that
help City staff
prioritize
programs, projects
and services as
well as the
resources required
to fund them.
Based on this
direction, and
input received at
public workshops,
City staff finalize
the overall City
work plan, and the
City Council
approves a budget
for the fiscal year.
The Carlsbad City
Council‘s annual
goal setting
process this year
focused on
supporting an
excellent quality of
life as the City
transitions from a
period of growth to
a new era focusing
on economic,
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-5
environmental and community sustainability. Maintaining core city services at their current
levels is the top priority in developing the budget for the coming fiscal year. Other priorities
focus on supporting the important values identified through Envision Carlsbad, a City-sponsored
program to create a community vision for Carlsbad‘s future. Elements of this vision on are
shown in the box on the previous page.
Carlsbad‘s Operating Budget is a tool that guides the achievement of Council‘s vision, goals,
and priority projects for the City. The budget allocates the resources, and sets the priorities for
all of the programs offered by the City. Thus, it is an integral part of making Carlsbad a
wonderful community in which to live, work and play. In addition, the budget is a fiscally
conservative balanced budget, to effectively sustain the community and essential City services
far into the future.
ECONOMIC PROFILE
The US economy
continues to show
moderate growth.
According to the Bureau
of Economic Analysis,
real GDP increased 3.2%
in the first quarter of 2010
after increasing 5.6% in
the fourth quarter of
2009. It is expected that
GDP will continue to grow
at a 2%+ rate the
remainder of the year.
David Shulman at UCLA
Anderson Forecast,
indicates that the
economy is suffering from
a bipolar disorder. In the past where real GDP has expanded by 5% or more, payroll
employment typically expanded by 2-3% annually. However the current situation shows a
contraction of 1.3%. Many are calling this a jobless recovery. ―The sluggish growth in payrolls
could be an unintended side effect of all of the economic medication coming for fiscal and
monetary policy. Long-term hiring decisions are not generally based on temporary tax and
spending programs. Nevertheless, the economy is now on a growth path and employment will
soon be increasing albeit modestly.‖ The economy has lost 4 million jobs since the recession
began in December 2007. It is forecasted that payroll employment will be two million jobs below
the 2007 peak at the end of 2012.
Consumer confidence sentiment declined to 72.2 in April 2010 down from 73.6 in March
according to the Reuters/University of Michigan index. The index reached a thirty year low of
55.3 in November 2008. ―The April survey data indicates that consumers think the recovery is
well underway, although most think it will be distressingly slow and have little immediate impact
on their personal finances,‖ said Richard Curtin, chief economist of Thomas Reuters, University
of Michigan.
Shulman opines that the real risk to the economy is inflation. The Federal Reserve officials
signaled the recovery isn‗t strong enough to stoke inflation, or justify an end to record-low
interest rates. ―Although the economy is improving, employers are still reluctant to hire,
homebuilding is ―depressed‖ and inflation will be subdued for some time‖, the Federal Open
Market Committee said.
CITY OF CARLSBAD BUDGET HIGHLIGHTS
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California’s economy is growing, but very slowly. Despite the end of the recession, California‘s
unemployment rate continues to rise, while local governments continue to shed jobs. The
outlook for the balance of 2010 is for little or no growth in the state, with the economy picking up
speed slightly by the beginning of next year. More normal growth rates for California should be
in place by the middle of 2011. The keys to California‘s recovery are a growing demand for
manufactured and agricultural goods from outside the state, the recovery of U.S. consumption,
which increases the demand for Asian imports and for products from California‘s factories,
increased public works construction and increased investment in business equipment and
software.
The UCLA Anderson Forecast calls for employment in 2010 to climb but not to exceed levels of
2009. Once employment growth returns in 2011, employment will begin to grow faster than the
labor force at a 2.3% rate and the unemployment rate will begin to fall. Real personal income
growth is forecast to be 1.3% in 2010 and 3.7% and 4.5% in 2011 and 2012 respectively. The
unemployment rate – currently at 12.5% -- will fall slowly through the balance of this year and
should average 11.8% for 2010. Though the state‘s economy will be growing, it won‘t be
generating enough jobs to push the unemployment rate below double-digits until 2012.
Locally, the San Diego economy appears to have ―settled down‖ and the outlook remains for
positive but slow growth for the year ahead. If the local economy did not bottom out at the end
of 2009, it likely did in the first part of 2010, according to several local economists, including
University of San Diego (USD) economist Alan Gin. The total USD Index of Leading Economic
Indicators for San Diego County for March 2010 is 109, which is up 8% from the March 2009
index of 100.7. This is the 12th straight month with an increase. Building permits, initial claims
for unemployment insurance, and help wanted advertising were also positive, but to a lesser
extent. The only down component was local consumer confidence, which fell slightly.
Leading the way to the upside were
strong moves in local stock prices and
the outlook for the national economy.
One potential problem is the budgetary
difficulties faced by the State and by
local governments. Due to
requirements to have balanced
budgets, state and local governments
either have to raise taxes or cut jobs
and spending or both, which makes a
bad economic situation worse. Other
things to keep a watch for are another
wave of foreclosures due to the severe
job losses in the local economy and
weakness in commercial real estate,
where a glut of retail and office space
is putting pressure on commercial real
estate owners and their lenders.
The local unemployment rate remains at a high 11%, up from 10.7% in February 2010.
Compared to the same period in 2009, residential units authorized were up almost 21 percent
for the first quarter of 2010. According to Alan Gin, ―Although the end of the "Great Recession"
has not yet been declared, there are signs that the national economy may already be on the
rebound.‖ A chart reflecting USD‘s economic indicators is reflected above.
CITY OF CARLSBAD BUDGET HIGHLIGHTS
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Carlsbad’s economy is tied closely to that of the San Diego region. For FY 2009-10 property
taxes are expected to decline by approximately 1.7% over the previous year. TOT, the City‘s
gauge of the tourism industry, are expected to end FY 2009-10 showing a 8.9% decrease, and
sales taxes are expected to end FY 2009-10 with a decline of 10.9% due to the slow economy
especially the decline in auto sales. Overall the City is anticipated to end FY 2009-10 with a 1%
decline or $1 million less in General Fund revenue compared to FY 2008-09.
Carlsbad‘s residential real estate market slowed significantly throughout FY 2008-09 but it has
picked up in 2009-10. For FY 2008-09, the City issued 107 dwelling units as compared to 339
dwelling units for FY 2007-08. For 2009-10, the City is projecting it will issue 265 dwelling units.
For industrial and commercial, the City has permitted 109,149 square feet for FY 2009-10
through April 2010, compared to 237,935 square feet for FY 2008-09 for the same time frame.
Development has picked up recently due to a number of new residential communities under
construction or in the final phases of development that will add to the residential housing stock
in Carlsbad. The Villages of La Costa projects known as the Oaks North, the Greens and the
Ridge are nearing completion, with the final phases under construction. In addition, the
Robertson Ranch area East and West Villages, which is expected to contain a little over 1,100
residential units, has began to pull building permits for 3 communities in the East Village. The
completion of these master planned communities will signal an end of the larger-scale
residential development in Carlsbad.
As the housing market cooled, the
housing prices declined as well.
However, we are now starting to see a
slight increase in housing prices. The
median price for single-family homes in
Carlsbad was $681,000 for March 2010,
an increase of 6.6% from the previous
year. The total assessed values in the
City stand at over $21 billion; an
increase of nearly 50% over what they
were just five years ago. The City is
projecting it will add about 1,088 more
residential units and an additional 1.5
million square feet of commercial/industrial development over the next five years. The City‘s
residential housing stock is about 90% built out, with approximately 4,850 housing units
remaining to develop.
Prior to the downturn of the economy in 2007, commercial and industrial development had been
averaging 1,129,000 square feet per year over the five years prior to that. Due to the economic
recession, commercial and industrial development now is expected to average 300,000 square
feet per year over the next five years with the large industrial commercial developments
including Bressi Ranch, Carlsbad Raceway and Palomar Forum, Dos Colinas Retirement
Community, Paseo Carlsbad Retail and Restaurants and the desalination plant. Some of the
major companies in town include Callaway Golf, the Gemological Institute of America, ViaSat,
Life Technologies, TaylorMade-adidas Golf, Upper Deck, and many others.
Commercial development has brought much needed entertainment and shopping venues to
citizens and visitors alike, as well as generating additional sales taxes to help pay for City
services. Carlsbad is home to Car Country Carlsbad – an auto mall; the Carlsbad Premium
Outlets – a specialty outlet center; Plaza Camino Real – a regional shopping mall; a Costco
center; and the Forum at Carlsbad – a commercial center with upscale retail shops, restaurants
and other commercial uses.
$0
$100
$200
$300
$400
$500
$600
$700
$800
2003 2004 2005 2006 2007 2008 2009 2010
Fiscal Year
Median SFD Home Prices Thousands
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-8
Development has also enhanced Carlsbad‘s reputation as a destination resort for tourism. The
City is host to a major family theme park: Legoland, and has two luxury resorts available for its
visitors: the Four Seasons Resort at Aviara and the La Costa Resort & Spa. There are also a
number of other quality hotels and motels in the City, with the most recent additions being the
Sheraton Carlsbad Resort and Spa, Homewood Suites and Hampton Inn.
The City of Carlsbad opened a municipal golf course in the summer of 2007 which has further
enhanced the tourism attractions the City offers. The municipal golf course, The Crossings at
Carlsbad, is an 18-hole, destination golf course set in the rolling hills and canyons of Carlsbad.
With ocean views, high quality golf experience, a first class restaurant and clubhouse, and
linkages to hiking trails, The Crossings at Carlsbad is a destination spot for golfers and non-
golfers alike.
It is the Council‘s goal to ensure that the City remains in good financial health, and there are a
number of steps the City has taken to attain that goal. One of the steps is the Growth
Management Plan. This plan was adopted by the citizens to ensure that all necessary public
facilities were constructed along with development. It also ensures that a financing plan is in
place to pay for the facilities prior to the development of the property.
In addition to the Growth Management Plan, the City also prepares a long-term financial model
for both the capital and operating needs of the City. With a growing city such as Carlsbad, it is
imperative that we plan for the impacts of the economy, serving new development and operating
new public facilities, as well as planning for capital needed to build them. Thus, the City
prepares a ten-year operating forecast for the General Fund, and a 15+ year Capital
Improvement Program. As part of the Capital Improvement Program, the City annually
calculates the amounts needed to pay for the various projects, and calculates the anticipated
operating budget impacts. In this way, the City can anticipate the effects of development from
both a capital and an operating perspective.
One important initiative the City has undertaken to ensure its financial health is the development
of an Infrastructure Replacement Fund. With this fund, the City sets aside money on an annual
basis for major maintenance and replacement of its infrastructure. Much of the City‘s
infrastructure is relatively new; thus, the City is just now experiencing the impact of maintenance
requirements. By setting aside funds now, the citizens of Carlsbad can be assured that the
proper maintenance and replacement, as needed, will be performed on streets, parks and many
facilities for which the City is responsible.
Even with the economic
slowdown, Carlsbad‘s
current economic position is
an enviable one. A relatively
healthy and well diverse
local economy over the past
ten years provided
additional revenue-
generating sites that
allowed the City to continue
to add new facilities and
services for the citizens.
The City hosts three
regional shopping areas within its boundaries; a large regional mall, an outlet center, and a
high-end retail center in the southern part of town called The Forum. Together, these sites
contribute approximately $4.3 million annually to the City‘s sales taxes. The City‘s Auto Mall
0
20
40
60
80
100
2003 2005 2007 2009e 2011e$ MillionsFiscal Year
General Fund Revenues (Top 5)
Other Franchise
SDG&E
Franchise
TOT
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-9
generates another $4 million per year in sales taxes for the City. Legoland, a family theme park,
contributes to the City‘s sales tax base and stimulates tourism in the area which contributes to
the TOT. The effect of the new development and the demand for housing in Carlsbad is an
increasing tax base. The four major revenue sources for the City: property taxes, sales taxes,
transient occupancy taxes (TOT), and franchise taxes, are expected to provide $88.6 million, or
80%, of the City‘s General Fund revenues in FY 2010-11. These taxes and fees are the major
source of funding for most of the City‘s services, and allow the City to live up to its reputation as
one of the premier locations in San Diego County.
Overall, for FY 2010-11, the General Fund revenue is projected to decline by 3.9% from the
previous year‘s estimates. Most of the tax revenue, with the exception of property taxes, are
expected to increase slightly in 2010-11. Sales tax and TOT are both projected to increase
around 3% due to the upward trend we see in the economy. Due to the decline in housing
values, the County Assessor has estimated that the City should expect property tax revenues to
decrease by almost 1.7% for FY 2010-11. New building permits are expected to increase
slightly and the development related revenue items have been adjusted accordingly for Fiscal
Year 2010-11. More information on all of the City‘s revenues and programs can be found in the
later sections of the document.
State of California – In January, California, like the rest of the nation, was slowly
emerging from the most severe economic downturn since the Great Depression,
and faced a significant budgetary imbalance. The State of California has been in a
severe fiscal crisis for a number of years. Through a variety of loans, one-time
revenues, interfund borrowings, and raids on city, county and special district funds,
it has been able to manage its cash flows and stay solvent. Federal and state
maintenance-of-effort requirements and other legal constraints have also increased costs and
substantially restricted the areas of the Budget that can be reduced. As a result, the state‘s
choices are more limited and more difficult.
The Governor‘s May Revise Budget has been released for FY 2010-11. In May 2010, the State
reported the budget deficit will be $19.1 billion, $7.7 billion from the 2009-10 Fiscal Year, $10.2
billion from the 2010-11 Fiscal Year and a modest reserve of $1.2 billion. The Governor has
proposed $12.4 billion in deep cuts to State programs and services including child care
programs, CaliWORKS program and mental health programs. The rest of the funds will come
from federal funds. Proposed federal funds include $1.7 billion from the extension of the
temporary increase in the Federal Medical Assistance Percentage (FMAP), $125 million from
the extension of other enhanced federal funding provided under the American Recovery and
Reinvestment Act, and $1.6 billion in additional federal funds for health and human services and
for the Department of Corrections and Rehabilitation. There are no additional hits to
transportation and transit or borrowing from local governments in the Governor‘s proposal. The
Governor did not propose to take more from local redevelopment agencies than what was
already included in AB X4 26.
As a result of previous attacks on cities‘ revenues, a coalition of cities, counties and special
districts supported Proposition 1A which was approved by the voters in November 2004. The
measure included a provision to help prevent the Legislature from reducing the combined
property tax shares of cities, special districts, and the county, except to borrow the funds on a
temporary basis to address a ―severe state fiscal hardship.‖ According to Proposition 1A, if the
State borrows funds from local governments, the State is required to pay back the funds within
three years including interest. The State can only borrow two times within a 10 year period and
is required to pay back the first loan before another borrowing can occur. There is also a
statewide ballot measure aimed for the November 2010 election that would protect funding for
local public safety, emergency response, transportation, transit and other vital local services.
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-10
Looking Forward
As stated earlier in this document, the City prepares ten-year forecasts for the General Fund
each year in order to understand the effects of actions taken today on the City‘s future. The City
has experienced remarkable revenue growth over the past ten years due to the development of
the majority of its commercial sites. For example, as the City was preparing its ten-year
forecast in FY 2006-07, it appeared that General Fund revenues were going to continue on a
path of strong annual growth. Therefore, projected expenditures in the General Fund at that
time were also projected to grow at essentially the same rate. The upper line on the graph
below reflects the projected growth in General Fund revenues as originally projected in the ten-
year forecast back in FY 2006-07. The lower line on the chart reflects the projected General
Fund revenues as currently projected in the FY 2010-11 ten-year forecast. The difference
between the two lines indicates the potential deficit the City would have experienced in the
General Fund if changes had not been made during the past four fiscal years. Continuously
monitoring and updating the ten-year forecast provides an early warning for staff and allows
adjustments to be made along the way, avoiding major surprises. This tool enabled the City to
anticipate the current recession and make changes along the way to avoid having these
potential deficits.
100,000
110,000
120,000
130,000
140,000
150,000
160,000
170,000
180,000
190,000
200,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020Dollars (In Thousands)Fiscal Years
PROJECTED EXPENDITURES (2007 FORECAST) VS. PROJECTED
REVENUES (2011 FORECAST)
Proj. Exp. (2007)Proj. Rev. (2011)
($24,048)
($26,368)
($31,157)
($29,507)
($33,480)
($32,722)
($31,521)($33,232)
($33,911)
($35,702)
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-11
Over the past several fiscal years, changes were made to the City‘s annual budget in
anticipation of the economic recession to ensure that the General Fund would have a balanced
budget on an annual basis. Some of these changes included the elimination and/or keeping
vacant certain positions, delaying the construction of non-essential capital projects while
continuing to invest in infrastructure, reducing the funding for capital outlay and goal projects,
reducing and/or eliminating cost of living salary increases, using technology and other tools to
create efficiencies, and reducing certain non-essential service levels with a minimal impact to
the community.
The ability to understand both changes in revenue sources as well as program needs into the
future is crucial to ensure that the City has the funds available to realize its future plans. The
General Fund forecast is a tool available to the City to achieve the goal of managing its fiscal
resources effectively and monitoring the achievement of sustainable economic health for the
City of Carlsbad into the future. When there is economic uncertainty, this long-term perspective
becomes even more important.
Currently, the economic uncertainty has created a forecast with much smaller surpluses
projected than in the recent past and in a few years, projected deficits. The future will bring a
few more commercial sites but at a much slower pace, especially in the next few years, due to
the economy. Until the housing and employment crisis can recover, it is anticipated that
residential development will continue at a slower pace. There are also quite a few City facilities
– mainly parks and civic facilities – planned in the future to serve the growing population. The
new facilities will add operating costs to the City‘s General Fund budget as they are completed
and opened for use. The timing of opening these facilities has been reviewed to ensure that the
facilities are opened during a time when the General Fund can support these additional
operating costs.
These new facility operating costs have been incorporated into the General Fund forecast
shown below and projected over the next ten years. The emphasis will continue to be
maintaining existing infrastructure. New civic facilities will be planned when there is anticipated
financial capacity to operate and maintain those new facilities when they are opened. While no
forecast is ever totally accurate, it does represent a likely scenario given the assumptions on
which it is built.
-
20
40
60
80
100
120
140
160
180 $ MillionsFiscal Year
General Fund Revenues and Expenditures
Revenues
Expenditures
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-12
The forecast assumes that ongoing revenue (excluding one-time revenues received in FY 2009-
10) will begin to turn positive in FY 2010-11, although at a very moderate rate, assuming that
the economy does not go into a double-dip recession. To project the expenditures, it includes
all known personnel costs. However, the City is currently in negotiations with its Fire and Police
associations, and the results of those negotiations have not been reflected in the current ten-
year forecast.
The forecast assumes 10% annual increases in health care costs in the near future with the
employees paying half of those increases. In also assumes no personnel growth (new
positions) until FY 2012-13. Negotiated salary step increase and cost of living increases
between 0.5% and 3.5% have been added to personnel costs. In order to help maintain a
balanced ten-year forecast, position growth has been limited. Pension plan costs are
anticipated to increase by approximately 5% for miscellaneous employees and 7.5% for safety
employees in FY 2011-12 as a result of the significant investment losses CalPERS sustained in
FY 2008-09. It assumes that the contribution from the General Fund to the Infrastructure
Replacement Fund is 6.5% of General Fund revenues. And finally, it includes estimated
operating costs for all capital projects in the timeframes shown in the Capital Improvement
Program (CIP). One of the significant assumptions in the forecast is that the recession, if it has
not already, will bottom out during 2010, with modest growth during the economic recovery.
The results show that while the General Fund is balanced for FY 2010-11, there are small
projected deficits projected for the following three years due predominantly to the increase in the
projected PERS rates. One-time transfers are currently programmed in the forecast in the event
that these deficits materialize in these years. Additional budget solutions will be pursued to help
balance those years as well. In addition, for the years that appear to be balanced, there are
much smaller surpluses than in previous years‘ forecasts. This reflects the current economic
recession and uncertainty.
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-13
2010-11 OPERATING REVENUES
BY FUND TYPE
$191.3 MILLION
OPERATING BUDGET
Revenue Projections by Fund
The City’s operations are divided
into various funds. Each fund has
been established because of
certain restrictions placed on the
use of the resources received by
that fund. Any unrestricted funds
are placed in the General Fund.
Estimated revenues for the City’s
five fund types are shown on the
accompanying graph.
General Fund
The fund receiving the largest
slice of the revenues is the
General Fund, with estimated
revenues of $110.4 million for Fiscal Year 2010-11. The General Fund pays for most of the City
services available to City residents. The majority of the General Fund revenues (8%) are
derived from taxes. The following graph illustrates the sources of revenue to the General Fund.
Property taxes, at $48.7 million, are the largest General Fund revenue. The City receives only
about 18% of the property taxes paid by its citizens. The remainder of the tax goes to the
school districts, the state, and other various agencies.
PROPERTY TAX
43%
TRANSFER TAXES
1%
SALES TAX
21%
BUS LIC TAX
3%
LICENSES
& PERMITS
1%
CHARGES FOR
SERVICES
6%
OTHER REVENUE
4%
INTERGOVERNMEN
TAL
2%
FRANCHISE TAX
5%
TRANSIENT TAX
11%
INC. FROM INVEST
& PROP
3%
2010-11 GENERAL FUND REVENUES
$110.4 MILLION
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-14
Sales tax is the second largest source of revenue for the General Fund. Sales taxes are
estimated to bring in $22.9 million for Fiscal Year 2010-11. Automobile and retail sales are the
most significant contributors to the category of sales tax.
Transient occupancy taxes (hotel taxes) are estimated at $12 million and are the third largest
revenue source for the City. Franchise taxes, transfer taxes, and business license taxes make
up the remaining $9.2 million in tax revenues estimated to be collected in Fiscal Year 2010-11.
Intergovernmental revenues are revenues collected by the State and other governmental
agencies and allocated to the City based on a formula. Examples of intergovernmental
revenues include motor vehicle license fees, State mandated cost reimbursements, and
homeowner’s exemptions. Intergovernmental revenues are estimated at $1.7 million for the
upcoming year.
Licenses and permits account for $1.4 million of the General Fund revenues and include
building permits and other development-related permits. Charges for services are estimated to
be $6.6 million and include fees for engineering, planning, building, recreation, and ambulance
services. Income from investments and property are estimated at $2.9 million.
Other General Fund revenue sources include charges collected from other departments, fines
and forfeitures, and miscellaneous revenues. Those sources total $4.9 million
Special Revenue Funds
Revenues from Special Revenue funds are estimated at $10.9 million for Fiscal Year 2010-11.
Funds collected in this category are legally restricted to specified purposes. Examples of
funding resources include donations, grants, and special assessments. The types of functions
supported with Special Revenue funds include programs such as Section 8 Housing Assistance,
Housing Trust Fund, Community Development Block Grants (CDBG), and maintenance and
assessment districts.
Enterprise Funds
Enterprise funds revenues make up the second largest revenue group, totaling $50.2 million.
Enterprise funds operate similar to a business in that they charge fees to cover the cost of their
services. Examples of the City’s enterprises include water and wastewater services and solid
waste management.
Internal Service Funds
Internal Service fund revenues, projected to be $16.3 million, are derived from charges to the
City programs that benefit from the services rendered. The funds collected must be used
specifically to support the internal service. Examples of the City’s Internal Service funds include
Liability, Health Insurance, Information Technology, Workers’ Compensation, and Vehicle
Maintenance and Replacement.
Redevelopment Agency
Redevelopment Agency revenues, estimated at $3.4 million, come mainly from property taxes
collected within the redevelopment area. Carlsbad has two redevelopment areas. The original
area consists of 204 acres located in the downtown “Village Area” of the City. The second area
encompasses the land on which the Encina power plant is located as well as additional parcels
south of the plant. Funds collected within the redevelopment areas must be used to repay the
debt incurred and administration of the Agency.
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-15
OPERATING BUDGET BY PROGRAM
The total operating budget for the City for Fiscal Year 2010-11 equals $188.3 million, which is
approximately 1.4% less than the FY 2009-10 adopted budget. The changes in each of the
City’s programs will be discussed below. The operating budget is categorized by main
functional area. Six functional areas that represent the key businesses of the City have been
identified. The graph on the following page shows the operating budget for each of the
functional areas.
Total funding allocated for the Policy and Leadership Group for 2010-11 is $5.6 million. This
group encompasses all elected officials and the chief executive offices for the City. These
include the offices of the City Council, City Manager, City Clerk, City Attorney, and City
Treasurer, as well as the communications and records management functions.
Internal Services, with a budget of $26 million, includes finance, purchasing, human resources,
information technology, property and environmental management, fleet maintenance and
replacement, self insured benefits, risk management, and workers’ compensation. These areas
mainly provide services to internal City departments.
Public Safety services are funded at $44.5 million and include all of the police and fire programs
such as police patrol, vice/narcotics, juvenile diversion and DARE programs, fire emergency
operations, fire prevention and emergency preparedness.
Community Development, with a budget of $17.7 million, provides the services that guide and
oversee the planning and development of Carlsbad as depicted in the City's General Plan. The
General Plan is the base document that expresses the goals and public policy relative to future
land use. It acts as a "constitution" for development and is the foundation upon which all land
use decisions are based. Also included under Community Development are building and code
enforcement, volunteer programs, neighborhood services, and housing and redevelopment
programs.
Policy/ Leadership
3%Internal
Services 14%
Public Safety
24%
Non-Departmental
5%
Community Services
13%
Community
Development
9%
Public Works
32%
2010-11 OPERATING
EXPENDITURES
$188.3 MILLION
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-16
Community Services, with a budget of $24.3 million, is made up of the library, parks and
recreation, cultural arts, and seniors programs. These programs are provided to a wide range
of people and assist in their education and cultural development.
The functional area requiring the largest amount of funds is Public Works, with a budget of
$60.8 million. Public Works is responsible for the building and maintenance of all of the City’s
streets and roadways, and for the provision of utility services. It is comprised of the
transportation department, lighting and landscaping districts, as well as utilities services, such
as the water, sewer, and solid waste enterprise funds.
The Non-Departmental and Contingency accounts total $9.2 million and include programs
benefiting the City as a whole, such as community promotions, community contributions,
assessment services, transfers to other funds, and the City Council’s contingency account.
Included in the non-departmental group is a $7.1 million transfer to the Infrastructure
Replacement Fund. This program sets aside funds for the replacement of the City’s base
infrastructure. The contingency account, which is available to the City Council for emergencies
and unforeseen program needs that arise during the year, is budgeted at $500,000. The
contingency account amounts to less than 0.5% of the FY 2010-11 General Fund budget.
STAFFING
The FY 2010-11 Operating budget reflects a total decrease of 13.75 full-time positions and 3.5
limited term positions. The net increase in hourly staff totaled approximately .50 of part-time
staff. These changes result in a City workforce of 699 full and three-quarter time employees
and 138.94 hourly FTE, although 6 of the full-time positions are not funded in the FY 2010-11
budget. The staffing changes in each of the City’s programs are discussed more fully in the
Operating Budget Overview.
CAPITAL IMPROVEMENT PROGRAM
The City of Carlsbad’s Capital Improvement Program (CIP) is a long-range planning document,
which outlines the expenditure plan for current and future capital projects and the corresponding
revenues to pay for those expenditures. Projects in the CIP consist primarily of new
construction or major maintenance and replacement of City facilities such as parks, roads, civic
facilities such as libraries, police and fire stations, and sewer, water, and drainage facilities. The
Capital Improvement Program for 2010-11 totals $61.5 million in new appropriations and an
estimated $176.7 million in continuing appropriations, for a total appropriation of $238.2 million.
The City’s Capital Projects are discussed more fully in the Capital Improvement Program
section. Some of the notable capital projects include the following:
Park Development Projects
Alga Norte Park and Aquatic Center – This park site consists
of 30 acres in the Southeast Quadrant with planned amenities
that include ball fields, soccer fields, picnic areas, tot lots, a
skate park, a dog park, restrooms, parking facilities, and an
aquatic center. The aquatic center is planned to include a 55-
meter competition pool, a 12-lane instructional pool and a
therapy pool as well as a water play area for toddlers. A
swimming pool complex was one of the projects approved by
the voters through Proposition C in 2002. The rough grading
for the park site is scheduled to be completed during the
summer of 2010 to facilitate construction of the park at a later
date. The total cost of the park and aquatic center is currently
budgeted at $50.4 million.
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-17
Leo Carrillo Barn – Phase III of this historic park facility includes
transformation of the existing barn into a community theatre. The total is
budget is $500,000. The project is expected to be complete in the Spring
of 2011. In addition, Phase III includes the renovation of additional
buildings, construction of additional restrooms and an arboretum area. The
total cost of the remainder of Phase III is approximately $1.9 million and
design is expected to begin in FY 2013-14.
Civic Projects
The Public Works Center – The city has planned the construction of a Public Works
Center to bring together many of the maintenance functions to a single facility for a
number of years. In 2010, the City Council took action to purchase 3.08 gross acres of
land with an existing 5,400 square foot industrial building on site. This property is
adjacent to an existing city facility, a 5.8 gross acres site located on Las Palmas Drive.
In the coming year, staff will develop updated estimates and plans to locate offices,
shops, a yard, warehouse and parking to accommodate the city’s maintenance
personnel. The total cost of the project is approximately $28.1 million.
The Joint First Responders Training Facility was authorized under Proposition C,
which was approved in 2002. The contract for this facility has been awarded, and
construction began in June 2010. The facility is being constructed on a site at the
Carlsbad Safety Center adjacent to Fire Station No. 5 with a total project budget of $24.5
million. Plans for this facility include a 25-yard and 100-yard shooting range, a 4-story
fire training tower, and a 2-story residential training facility.
The Relocation of Fire Station No. 3, which is currently
located at the corner of Chestnut and Catalina, is needed to
help ensure a five-minute response time as the City grows
eastward. The site for the new station is in Robertson Ranch.
Total cost is projected at $9.2 million.
Street Projects
The Carlsbad Boulevard Realignment – This project has been identified as one of the
City Council’s top priorities for the coming year. The FY 2010-11 CIP includes an
appropriation of $3.0 million for preliminary engineering and environmental studies to
analyze roadway realignment alternatives, infrastructure needs, land uses, commercial
land development options, public park and coastal access opportunities and related
long-term coastal planning issues and constraints.
Traffic Management Center and ATMS – In keeping with City Council’s goal of
improving traffic flow throughout the city, a project to develop an Automated Traffic
Management System (ATMS) and a Traffic Management Center has been added to the
CIP program. A pilot study is currently being conducted to test the effectiveness of the
proposed system. Once the study is complete the system will be expanded to
incorporate key locations throughout the city. A total of $912,000 has been included in
the CIP with a $203,000 appropriation in FY 2010-11.
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-18
The Pavement Management Program helps ensure that Carlsbad’s local streets are
maintained on a regular cycle to ensure a good riding surface and to extend the life of
the street. Part of the maintenance program is the sealing and overlay of the existing
street surface. In addition, any problem areas are addressed as they are identified. The
FY 2010-11 CIP has $2.7 million budgeted for this program.
Poinsettia Lane Reach E is a project which includes completion of the final link along
Poinsettia Lane between Cassia Road east to Skimmer Court. The total cost is
approximately $13.5 million and the City expects to begin the design in FY 2013-14.
Sewer, Water, and Drainage Facility Projects
Vista/Carlsbad Interceptor and Aqua Hedionda Lift Station
Replacement – This project consists of a set of individual projects
that will ultimately construct a parallel sewer interceptor system to
accommodate existing and future sewer flows from the cities of
Vista and Carlsbad. The individual projects include a main in
Jefferson Street, replacement of the Aqua Hedionda Lift Station,
and a main from the lift station to the Encina Wastewater Facility.
The overall total cost estimate for this set of projects totals $48.8
million, of which $15.3 million is to be funded by the City of
Carlsbad, with the remainder of $33.5 million to be funded by the City of Vista.
Major wastewater facilities scheduled for construction or replacement within the next
five years include:
- Buena Interceptor Sewer Improvements
- Home Plant Lift Station Replacement and Forcemain
- Buena Vista Lift Station Improvements
The Maerkle Reservoir Storage project is for the construction of a buried 16 million
gallon water storage reservoir next to the existing reservoir in order to provide additional
emergency storage and to meet the 10-day storage criteria based on ultimate demands.
The total cost is estimated at $14.8 million.
The Hydroelectric Pressure Reducing Station project at the Maerkle Reservoir is an
electricity generating project that will provide a renewable energy source for the City.
The cost estimate for this project is approximately $2.0 million.
Several major water lines are scheduled for construction within the next five years:
- Carlsbad Boulevard – south of Avenida Encinas
- Maerkle Transmission Main
- Tri-Agencies Water Transmission Pipeline Replacement
- Reservoir Repair/Maintenance Program
- Palomar Business Park Recycled Water Pipelines
Aqua Hedionda Channel – the project included dredging approximately 30,000 cubic
yards of accumulated sediment from the Aqua Hedionda and Calavera Creek Channels
adjacent to the Rancho Carlsbad Community. Current cost estimates have been
updated to include the need to acquire and restore 5.6 acres of wetland mitigation. The
total estimated cost of the project is $5.2 million.
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-19
DEBT MANAGEMENT ISSUES
The use of debt has always been a primary issue in the development of the Capital
Improvement Program and the policies to implement the Growth Management Program. Over
the years, the City has issued millions of dollars of bonds and Certificates of Participation
(COPs) to fund streets, buildings, sewer and water facilities, open space acquisitions, and other
infrastructure projects. The City is continually evaluating its outstanding debt as well as
potential future issues to ensure that interest costs are kept at a minimum and the use of the
bond funds is appropriate.
During fiscal year 2008-09, the City’s General Fund paid off the remaining balance of the $6.6
million debt issued in 1997 for Hosp Grove Refunding, Certificates of Participation. Prior to the
retirement of this debt, average annual debt service payments for the General Fund were
approximately $750,000. For Fiscal Year 2009-10, no debt service payments will be required of
the General Fund.
Of the approximately $129 million of debt currently outstanding, none will be paid back using
General Fund monies. Rather, the debts will be repaid from sewer revenues, golf course
revenues and from property owners benefiting from the improvements built with bond proceeds.
The City has no obligation to advance funds to the assessment districts if the property owners
do not pay.
The table following the Summary identifies the debt the City has issued, the outstanding
principal, the 2010-11 principal and interest payments, and the scheduled fiscal year of payoff.
SUMMARY
The FY 2010-11 budget was developed with an emphasis on sustaining core city services at
their current levels while maintaining expenditures that are in line with anticipated revenues.
While the City of Carlsbad has a diverse economic base, it is not immune to the weak economy.
Although Carlsbad has not been as negatively impacted as other parts of the state and nation,
the ongoing recession has had a significant effect on city finances over the last few years.
Operating revenues have decreased by about $10 million, or 8%, their peak in FY 2007-08,
resulting in a decline in the amount available to spend on the operations of the city. By planning
ahead, the city was able to meet this challenge by making reductions to its operating budget
over the last two years, avoiding major changes in the FY 2010-11 budget.
National, state, and local economies are beginning to show growth once again, but at a very
slow rate. Unemployment levels remain high, creating concern about the economic outlook for
the next few years. Given this current economic uncertainty, the City has developed a
balanced budget for FY 2010-11 with no growth, but with minimal impact on the provision of
core City services to the citizens and visitors of Carlsbad. There are no new programs, services
or positions being added this year.
The City of Carlsbad continues to be a fiscally conservative and responsible city. Long-term
planning and foresight by the City Council and residents have provided a sound economic base
for the City to positively weather the current changes in the economic environment. The ten year
forecast continues to be an important tool for the City to help project changes in revenue in
order to adjust expenditures accordingly. The challenges for the future will be about managing
costs while continuing to look for appropriate revenue streams sufficient to pay for the quality
services desired by those who live, work and play in Carlsbad.
CITY OF CARLSBAD BUDGET HIGHLIGHTS
A-20
The following table identifies the debt the City has issued, the outstanding principal balance, the
2010-11 scheduled principal and interest payments, and the scheduled year of payoff.
Bond Name Repayment Source
Original Bond
Issue
Outstanding
Principal At
6/30/10
2010-11
Payment P&I
Final
Payment
FY
Carlsbad Public Financing Authority Bonds
Revenue Bonds Golf Course 18,540,000$ 17,975,000$ 1,103,350$ 2037
Enterprise Revenue
1997 Hosp Grove Refunding
Certificates of General Fund 6,595,000$ $ -0-$ -0-PAID
Participation
1996 Refunding Encina JPA
Tax Allocation Sewer Enterprise 11,080,000$ 4,105,000$ 931,419$ 2015
Bonds Revenue
1993 Redevelopment
Tax Allocation Redevelopment 15,495,000$ 10,250,000$ 1,041,459$ 2024
Bonds
CFD #3 2006 -Improvement Area 1
Special Tax Special District 11,490,000$ 10,945,000$ 762,723$ 2037
Bonds
CFD #3 2008-Improvement Area 2
Special Tax Special District 18,175,000$ 17,970,000$ 1,270,573$ 2039
Bonds
Subtotals 81,375,000$ 61,245,000$ 5,109,524$
2005 Poinsettia Lane East (AD 2002-1)
Limited Obligation Assessment 33,085,000$ 30,680,000$ 2,138,777$ 2036
Improvement Bonds District
2003 College Boulevard-Cannon Road (AD 2003-1)
Limited Obligation Assessment 11,760,000$ 10,815,000$ 834,360$ 2035
Improvement Bonds District
1997 Reassessment District ( ReAd 1997-1)
(College & Alga)Assessment 18,475,000$ $ -0-$ -0-PAID
Limited Obligation District
Improvement Bonds
1997 Carlsbad Ranch (AD 95-1)
Limited Obligation Assessment 10,175,438$ 6,385,000$ 692,875$ 2023
Improvement Bonds District
1998 Rancho Carrillo (AD 96-1)
Limited Obligation Assessment 19,600,000$ 14,580,000$ 1,245,500$ 2029
Improvement Bonds District
Subtotals 93,095,438$ 62,460,000$ 4,911,512$
Totals 174,470,438$ 123,705,000$ 10,021,036$
City of Carlsbad
Debt Outstanding
2010-11 BUDGET CALENDAR
A-23
DECEMBER
JANUARY
FEBRUARY
MARCH
MAY
JUNE
Capital Improvement Program (CIP) Kickoff Meeting
Set budget policies
Request Capital Project submittals
Operating revenue is projected for the General fund
Operating budget manual is distributed to departments
Budget preparer’s meeting
Departments submit CIP requests to Engineering
Growth projections completed
CIP analysis
Draft CIP is submitted to department heads
Tentative LT meeting to provide status on CIP
Departments submit operating budget requests to
Finance
Leadership Team (LT) reviews CIP
Finance department analyzes and compiles the
operating budget submittals
LT reviews operating budget
Meeting with LT – Final CIP Review
Preliminary operating budget is sent to the printer
CIP Budget Workshop: May 11 Council meeting
Operating Budget Workshop: June 8 Council meeting
Citizens Budget Workshop: June 10
Council adopts final budget including: Operating budget,
Capital Improvement Program, and Annual Spending
Limitation: June 29 Council meeting
Operating Budget * CIP
APRIL
Operating Budget Operating Budget
Operating Budget Summary Summary
2010-11 OPERATING BUDGET OVERVIEW
B-1
The Operating Budget for Fiscal Year 2010-11 totals $188.3 million, with revenues for the year
estimated at $191.3 million. General Fund revenues are estimated at $110.4 million and
General Fund budgeted expenditures are $109.4 million.
REVENUE
The following table shows the total operating revenues the City anticipates receiving for
FY 2009-10, as well as those estimated for FY 2010-11.
PROJECTED ESTIMATED $%
2009-10 2010-11 CHANGE CHANGE
GENERAL FUND 114.8$ 110.4$ (4.4)$ -3.8%
SPECIAL REVENUE 12.8 10.9 (1.9) -14.8%
ENTERPRISE 47.0 50.3 3.3 7.0%
INTERNAL SERVICE 14.9 16.3 1.4 9.4%
REDEVELOPMENT 3.5 3.4 (0.1) -2.9%
TOTAL 193.0$ 191.3$ (1.7)$ -0.9%
FUND
REVENUE SUMMARY
BY FUND TYPE
(in Millions)
Revenue estimates for the Operating Budget indicate that the City will receive a total of $191.3
million, a 0.9% decrease over the prior year’s projections. The significant changes from the
prior year are comprised of a $3.3 million increase in the Enterprise Funds due to the proposed
water and wastewater rate increases. The General Fund shows a decrease of $4.4 million due
to a sale of City property to the Village Redevelopment Area in 2009-10. More information on
the City’s revenue sources can be found in the discussion that follows.
General Fund
General Fund revenues provide a representative picture of the local economy. These revenues
are of particular interest as they fund basic City services such as Police, Fire, Library, Street
and Park Maintenance, and Recreation programs. The table below shows a summarized
outlook for the major General Fund revenues.
PROJECTED ESTIMATED $%
FUND 2009-10 2010-11 CHANGE CHANGE
PROPERTY TAX 49.6$ 48.7$ (0.9)$ -1.8%
SALES TAX 22.1 22.9 0.8 3.6%
TRANSIENT OCC. TAX 11.6 12.0 0.4 3.5%
FRANCHISE TAXES 4.9 5.0 0.1 2.0%
BUSINESS LICENSE TAX 3.4 3.5 0.1 2.9%
DEVELOPMENT REVENUES 2.2 2.4 0.2 9.1%
ALL OTHER REVENUE 21.0 15.9 (5.1) -24.3%
TOTAL 114.8$ 110.4$ (4.4)$ -3.9%
SIGNIFICANT GENERAL FUND REVENUES
(In Millions)
2010-11 OPERATING BUDGET OVERVIEW
B-2
As we enter into a slow recovery from the economic recession discussed in the Budget
Overview section, we are starting to see slight increases in most of the General Fund revenues.
Several of the largest revenue sources in the General Fund are impacted by fluctuations in the
economy. In addition, the housing crisis has not only impacted property taxes, it has also
affected sales taxes, transient occupancy taxes and development related revenues. This
upcoming fiscal year it is expected that property taxes will be approximately $48.7 million, a
1.8% decrease over the projection for FY 2009-10. This is based on a 1.8% estimated
decrease in assessed valuation as provided by the County Assessor in May 2010. The median
price for resales in Carlsbad is currently $681,000 which is up 6% over the same time a year
ago, this could be an indication that residential home values have stabilized.
Property taxes tend to lag behind the rest of the economy, as the tax for the upcoming fiscal
year is based on assessed values from the previous January. Thus, the taxes to be received for
Fiscal Year 2010-11 are based on values as of January 1, 2010. Sales taxes react much
quicker to changes in the economy and therefore will typically grow faster in a good economy,
but also drop off faster as the economy cools.
Property taxes also
have a cap on how fast
they can grow. This is
due to Proposition 13.
Proposition 13 was
adopted by the State in
1978. This proposition
limits the growth in
assessed values (and
thus property taxes) to
no more than 2% per
year. The value upon
which the tax is based
is only increased to the
full market value upon
the sale of the property.
Thus, property taxes
tend to grow slowly
unless there is a
significant amount of housing activity. In past years, we have seen a robust growth in property
taxes due to new developments, a large number of resales within the City spurring revaluation
of the parcels, and double-digit growth in housing prices.
Sales taxes are expected to total $22.9
million for FY 2010-11, an increase of
3.6% compared to the FY 2009-10
projections. The City of Carlsbad has
many car dealerships which historically
have generated approximately $6.0
million of sales tax each year. Car
sales have slowed since FY 2008-09
but started to show slight gains in the 4th
quarter of 2009 resulting in annual car
sales projections of approximately $4.0
million for FY 2010-11. In recent
months, many national car manufacturers have seen double-digit growth partially due to the
General Retail
41%
Food
Products
15%
Transportation
27%
Construction
2%
Business to
Business
14%
Miscellaneous
1%
Sales Tax by Category
Fourth Quarter 2009
2010-11 OPERATING BUDGET OVERVIEW
B-3
incentives they have offered to lure customers as well as pent up demand. Although the City
does not expect to see this type of growth in sales tax revenues from car sales, it is anticipated
that this growth is a sign that the economic recovery may be starting. In addition, retail
comprises over 41% of the sales tax generated in Carlsbad and with a slow economy, it is
anticipated there will be less discretionary purchases as compared to several years ago. As
consumer confidence increases during the recovery, the City’s sales tax revenues are projected
to gradually increase. Included in the projected sales tax figures for FY 2010-11 is the opening
of Paseo Carlsbad and new retail outlets in Bressi Ranch.
Several years ago, the State of California implemented the “Triple Flip.” The “Triple Flip” is
essentially a temporary swap of a ¼ cent of the cities’ sales taxes in return for property tax. It
was done in order to give the state a revenue source against which they could issue deficit
reduction bonds. The City’s sales tax estimates continue to show this amount as sales tax since
the amount is reflective of what the City would receive.
As can be seen in the chart on the previous page, the City’s sales tax base is heavily weighted
in the transportation (predominantly new car sales) and retail sectors. These two sectors make
up approximately 68% of the City’s sales tax base and have been negatively impacted by the
economic recession. As the economic recovery takes hold, sales tax revenues will be one of
the first sources of City revenue to see an increase.
Sales tax estimates also include approximately $700,000 that is restricted to spending on public
safety services under Proposition 172. Proposition 172 requires that the ½ cent increase in
California sales taxes be allocated to local agencies, to fund public safety services.
The third highest
General Fund revenue
source is Transient
Occupancy Taxes (TOT
or hotel taxes) estimated
at $12 million for FY
2010-11, an increase of
3.5% compared to FY
2009-10 estimates. It is
anticipated that there will
be slight increases in
occupancy and average
daily rate in FY 2010-11
which combined will
result in an overall
increase from FY 2009-
10. However, group
sales are still struggling
as corporations spend
less on meetings and conferences. This will impact the higher end hotels which are still
predicted to show decreases over the prior year.
2010-11 OPERATING BUDGET OVERVIEW
B-4
One of the more volatile General Fund revenues is the Franchise tax. Franchise taxes are
paid by certain industries that use the City right-of-way to conduct their business. The City
currently has franchise
agreements for cable TV
service, solid waste
services, cell sites, fiber
optic antenna systems
and gas and electric
services. The cable and
solid waste franchises
have been growing
along with the growth in
population and changes
in their rate structures.
Franchise revenues are
projected to increase by
2.0% primarily due to the
franchise taxes on gas
and electric services, which are paid by San Diego Gas and Electric (SDG&E).
SDG&E pays franchise taxes for the use of the public land over which they transport gas and
electricity. The City also receives an “in-lieu” franchise tax based on the value of gas and
electricity transported on SDG&E lines, but purchased from another source. The “in-lieu” tax
captures the franchise taxes on gas and electricity that is transported using public lands but
which would not otherwise be included in the calculations for franchise taxes, due to
deregulation of the power industry. The majority of the “in-lieu” taxes received is attributable to
Cabrillo Power, the operator of the Encina power plant, based on the gas used in the generation
of electricity.
Development-related revenues include planning, engineering and building permits, and fees
paid by developers to cover the cost of reviewing and monitoring development activities such as
plan checks and inspections. These revenues are difficult to predict, as many of the planning
and engineering activities occur months or years before any structures are actually built.
During FY 2009-10, development related revenues began to turn around from historic lows
experienced in FY 2008-09. For the FY 2010-11 Budget, the development-related revenues are
anticipated to continue to increase as a result of the improvement in the economy and real
estate market. For FY 2008-09 there were 107 units permitted for residential housing. For FY
2009-10 approximately 265 residential units have been permitted through April 2010. For FY
2010-11, 225 permits are projected to be issued for residential housing. The commercial and
industrial building activity remained weak for FY 2008-09 and FY 2009-10 and is expected to
continue to be weak FY 2010-11. A 9.1% increase in building related revenue is projected for
next year as residential activity is projected to remain relatively strong.
Business license taxes are closely tied to the health of the economy and are projected to
increase by 2.9% to an estimated $3.5 million. There are currently about 8,700 licensed
businesses in Carlsbad, with over 2,600 of them home-based.
All other revenues include vehicle license fees, transfer taxes, interest earnings, ambulance
fees, recreation fees, interdepartmental charges and other charges and fees. The estimate for
Fiscal Year 2010-11 totals $15.9 million, a $5.1 million decrease from the previous year. In FY
2009-10, one time funds were received from the sale of property to the Redevelopment Agency.
In addition, a decrease in the interdepartmental charges from the recent Citywide redesign is
2010-11 OPERATING BUDGET OVERVIEW
B-5
projected in FY 2010-11. Interdepartmental charges include overhead charges to non General
fund departments for citywide overhead calculated in the cost allocation plan.
Transfer taxes are those taxes paid to the county upon the transfer of interests in real estate.
The tax is 55 cents per $500 of property value, and is split equally between the county and the
City. Carlsbad expects to receive approximately $804,000 in transfer taxes for FY 2010-11,
which is a $300,000 increase over FY 2009-10. This is mainly due to the increase in the
median housing price as well as the increased foreclosure sales. Income from investments and
property includes interest earnings, as well as rental income from City-owned land and facilities.
The City is expected to earn about $1.9 million in interest on its General Fund investments for
Fiscal Year 2010-11.
General Fund Revenues
Overall, as reflected in the
bar chart, General Fund
revenues are expected to be
down 3.8% from FY 2009-10
estimates due to the
decrease in property taxes,
one-time funds received in
FY 2009-10 from the sales of
property and a decrease in
interdepartmental charges
resulting from the Citywide
redesign. Although the City
experienced revenue growth between 9% and 17% in the late 1990’s, it was not sustainable
growth. Much of those increases were due to the opening of new hotels, restaurants, retail
centers, and new home development. As the City matures, it will be increasingly more difficult
to produce double-digit growth in revenues. With the current economic slowdown, limited
growth is anticipated over the next two to three years with the City returning to 4% to 7% growth
rates in the future.
Other Funds
Revenues from Special Revenue funds are expected to total $10.9 million in FY 2010-11, a
$1.9 million decrease from FY 2009-10. The types of programs supported within Special
Revenue funds are those funded by specific revenue streams such as:
Grants (Rental Assistance-Section 8, Community Development Block Grants, COPS Grant)
Special fees and assessments (Affordable Housing, Maintenance Assessment Districts)
Donations (Library, Cultural Arts, Recreation and Senior Donations)
0
20
40
60
80
100
120
140
FY 2006 FY 2007 FY 2008 FY
2009a
FY
2009r
FY
2010e
FY 2011
+2.1%
+18.4%-2.7%-0.7%-6.2%-3.8%
$ Millions -3.7%
2010-11 OPERATING BUDGET OVERVIEW
B-6
The most noteworthy change in the Special Revenue funds occurred in the Street Lighting
Fund. Estimated revenues decreased approximately $2.5 million from FY 2009-10. During FY
2009-10, the City received approximately $1 million in Energy Efficiency and Conservation
Block Grant funds from the federal government and anticipates receiving an additional $1.5
million in American Recovery and Reinvestment Act funds from the California Energy
Commission. These revenues are one-time grant monies which are being used towards the
City’s street light retrofit project. The street light retrofit project will replace the City’s high-
pressure sodium vapor lights with induction lights.
Enterprise fund revenues for FY 2010-11 are projected at $50.2 million, an increase of $3.2
million or 6.8% over current year projections. The increase in revenues is primarily due to the
proposed rate increases for Water and Wastewater funds. Enterprise funds are similar to a
business, in that rates are charged to support the operations that supply the service. Carlsbad
Enterprise funds include water and recycled water delivery, wastewater services, and solid
waste management.
The Water Enterprise Fund revenue is estimated at $29.7 million, an increase of $2.1 million, or
7.7% over the current year estimate. Of that increase, $1.9 million will be from water sales
reflecting an 18% proposed rate increase effective January 1, 2011, to pay for the rising cost of
water purchases. The proposed rate increases have not yet been approved by the Board of
Directors of the Carlsbad Municipal Water District; staff will be requesting that a Public Hearing
date be scheduled at a future date in order to consider the proposed rate increases. Anticipated
increases paid to the San Diego County Water Authority include a 9% increase to the wholesale
purchase cost of water (from $814 to $887 per acre foot), and a 19% increase in the fixed
charges for water purchases (from $3.5 million to $4.3 million). In addition to paying for the
wholesale and fixed water costs, the FY 2010-11 Operating Budget includes funding for ongoing
operations at existing service levels, replacement of Carlsbad’s infrastructure, and ongoing
meter replacements.
Wastewater estimated revenues are $10.1 million, $711,000 over the current year estimate. Of
that increase, $452,000 million will be from a 10% proposed rate increase in sewer service
charges, effective January 1, 2011, which is needed to fund the ongoing cost of operations,
maintenance, and funding for replacement of infrastructure. The rate increases have not yet
been approved by the City Council; staff will be requesting that a Public Hearing date be set for
a future date.
Rental Assistance
60%
Affordable Housing
4%
CDBG
6%
Maintenance Districts
24%
Donations and Grants
3%
All Others
3%
SPECIAL REVENUE FUNDS
2010-11 PROJECTED REVENUES
2010-11 OPERATING BUDGET OVERVIEW
B-7
In addition to the water and wastewater recommended rate increases, included in the Solid
Waste revenues is a proposed a 3.3% increase to the base rate of the Solid Waste Fee. This
would raise the total Solid Waste rate for a single family residence by $.50 per month, or 2.65%.
The additional revenue generated by the rate increase would be retained by Coast Waste
Management as an increase to their fee for providing waste management services. The last
time Coast Waste received an increase was in Fiscal Year 2006. This rate increase has not yet
been approved by the City Council; staff will be requesting that a Public Hearing date be set at a
future date.
Internal Service funds show estimated revenues of $16.3 million for FY 2010-11, an increase
of 9.4%, or $1.4 million, from FY 2009-10 projections. Internal Service funds provide services
within the City itself, and include programs such as the self-insurance funds for Workers’
Compensation and Liability (Risk Management), as well as Vehicle Maintenance and
Replacement. Departments pay for services provided by these funds; therefore, the rates
charged for the services are based on the cost to provide the service. The goal of the Internal
Service funds is to match their budgeted expenses with charges to the departments, after
allowing for a certain level of reserves within the fund.
The more significant increases occurred in Information Technology, Vehicle Maintenance and
Vehicle Replacement. In Information Technology, the Geographic Information System
Department was merged with Information Technology which added almost $600,000 to the
Information Technology budget which is now being charged out in the interdepartmental
charges. In the Vehicle Maintenance Fund, the increase is mainly due to the increased costs of
vehicle maintenance as well as the cost of fuel. For the Vehicle Replacement Fund, the
increase reflects additional allocations to ensure sufficient revenues are available to replace
equipment at the end of its useful life. More discussion on the costs can be found in the
Expenditures section of this report.
Redevelopment revenues are expected to total $3.4 million in the upcoming year, a decrease
of 2.9%, or $155,000, from the projections from the previous year. This decrease is the result of
an estimated 2.4% decrease in property tax increment revenues collected for the Village.
The City has a General Fund reserve policy that sets a minimum reserve of 30% of the
General Fund Operating Expenditures. In addition, the policy sets a target reserve of 40% to
50% of General Fund Operating Expenditures. The minimum reserve would provide
approximately three to four months of operating expenditures for unforeseen emergencies. At
the end of FY 2008-09, the undesignated and unreserved General Fund balance was
approximately $48.3 million. At the end of FY 2009-10 the reserve is projected to be
approximately $51.4 million, or 47% of the FY 2009-10 Budget. The reserve amount is
consistent with Council Policy 74: General Fund Reserve Guidelines.
2010-11 OPERATING BUDGET OVERVIEW
B-8
EXPENDITURES
The City’s Operating Budget for FY 2010-11 totals $188.3 million, which
represents a decrease of about $2.8 million, or 1.5%, as compared to the
adopted FY 2009-10 Budget. The changes in each of the City’s programs
will be discussed below.
Budgetary Policies
The theme behind this year’s budget development was to incorporate a new organizational
structure while maintaining a long-term plan for a balanced budget, given the continued
economic uncertainty. As the City transitions from a growing and developing city to a built-out
city, a new organization design needed to be developed to allow resources to be aligned with
the community’s future needs. During FY 2009-10, a year-long effort evaluated how the City
was currently delivering services to residents and businesses and identified where opportunities
existed to streamline for the future while continuing to provide high quality services. Key areas
of focus included those most affected by the City’s increasing maturity, such as traffic and
transportation, economic and community development, environmental management and
infrastructure maintenance and replacement. Based on these efforts, the City realigned the
organizational structure to better serve the changing needs of the community, as well as to
allow for increased efficiencies with fewer resources. The FY 2010-11 Operating Budget was
developed using the new department configuration. For comparison purposes, historical data
for departments was restated to reflect the new structure, where applicable.
Responsible management of the City’s resources includes maintaining a focus on a sustainable
future by ensuring the City remains in good financial health. Considering that today’s decisions
will impact future spending levels, and given the uncertainty of the economy, the following
policies were set for FY 2010-11:
Continue to minimize service level impacts to our citizens.
No new positions and no growth in maintenance and operations for FY 2010-11.
No new programs will be considered unless required under a legal mandate.
Absorb negotiated personnel contract increases where possible.
Generally, be prudent in budgeting. Consider cost containment measures and budget
discretionary items at minimum levels.
The City uses an “Expenditure Control Budget” (ECB) process in budgeting, where each
department is given a block appropriation containing sufficient funds to provide the current level
of services for the upcoming year. Typically, each year the block is increased by an index for
growth and inflation. However, in both FY 2008-09 and FY 2009-10, as a result of the economic
recession, block budgets were decreased in response to decreased revenues. Focus shifted
from growth and moved to maintaining core city services and finding efficiencies in operations,
allowing for lower budget levels. By planning ahead, Carlsbad was able to make those changes
early, avoiding major changes for FY 2010-11. For FY 2010-11 departments absorbed
inflationary increases where possible, and overall operations costs remained at the FY 2009-10
levels, anticipating a flat economy in the coming year.
Due to the City’s reorganization efforts previously mentioned, block budgets were reallocated
among various departments, based on the personnel and tasks assigned to each of the new
and continuing departments. No increases to the overall block resulted from the realignment
and no additional appropriations are expected during the year, except in the case of a significant
unanticipated event. Amounts that are unspent at the end of the fiscal year will be carried
forward to the new fiscal year. At the end of FY 2009-10, the amounts carried forward by each
department will be capped at no more than 10% of the previous year’s adopted budget.
2010-11 OPERATING BUDGET OVERVIEW
B-9
Budgeted Expenditures
Through the application of these guidelines and policies, the FY 2010-11 Operating Budget of
$188.3 million was developed.
Position Changes
A decrease of 13.75 full-time and 3.5 limited-term positions, representing a total decrease of
17.25 positions, is reflected in the FY 2010-11 Operating Budget, as compared to the FY 2009-
10 Adopted Budget. The total decrease includes the elimination of 12.25 positions identified
through the City’s realignment efforts, as well as the elimination of 5 positions that had
previously been unfunded.
The FY 2010-11 Operating Budget includes the elimination of the following 13.75 full-time
positions:
2.0 Administrative Secretaries
1.0 Assistant Planning Director
1.0 Custodian
1.0 Deputy City Engineer
1.0 Deputy Public Works Director
0.75 Librarian II
1.0 Management Analyst
1.0 Public Works Manager
1.0 Recreation Specialist
1.0 Secretary
1.0 Senior Management Analyst
2.0 Utility Workers
In addition, the following 3.5 limited term positions have expired and will be eliminated: 2.0
Building Inspectors, 1.0 Associate Planner, and a 0.5 GIS Intern position.
In addition to the eliminated positions mentioned above, there are 6 other positions that are
projected to remain unfunded for FY 2010-11. The unfunded positions provide an opportunity
for departments to realize salary savings while still maintaining a count for the vacant position,
which could be budgeted again in a future year once the economy improves.
The net increase in hourly staff totaled 0.5. This increase was due to an hourly maintenance
worker being hired to provide a partial replacement for one of the full-time positions eliminated
above.
These changes result in a City workforce of 699.0 full and three-quarter time employees, no
limited term employees, and 138.94 hourly, full-time equivalent positions. As mentioned above,
six of the full-time positions are not funded in the FY 2010-11 Budget.
New Facilities
The City has a number of major capital projects scheduled to be built over the next five years.
As the City completes these projects, the costs of maintaining and operating the facilities,
including additional personnel if necessary, are added to the Operating Budget. The Carrillo
Ranch Barn Restoration project is scheduled for completion in the Spring of 2011. Additional
funds for maintaining this facility will be incorporated in the FY 2011-12 Budget.
2010-11 OPERATING BUDGET OVERVIEW
B-10
Budget by Fund Type
The table below shows the changes in the Operating Budget for FY 2010-11 compared to the
Adopted Budget for FY 2009-10.
BUDGET BUDGET $%
FUND 2009-10 2010-11 CHANGE CHANGE
GENERAL FUND 109.1$ 109.4$ 0.3$ 0.3%
SPECIAL REVENUE 10.5 10.9 0.4 3.8%
ENTERPRISE 54.6 51.6 (3.0) -5.5%
INTERNAL SERVICE 15.1 14.3 (0.8) -5.3%
REDEVELOPMENT 1.8 2.1 0.3 16.7%
TOTAL 191.1$ 188.3$ (2.8)$ -1.5%
BUDGET EXPENDITURE SUMMARY
BY FUND TYPE
(In Millions)
The General Fund contains most of the discretionary revenues that support the basic core City
services. However, this should not diminish the importance of the other operating funds, as
they also contribute to the array of services available within Carlsbad. The remainder of this
section will provide more information about the budgeted expenditures by fund and program.
GENERAL FUND SUMMARY GENERAL FUND SUMMARY
BY EXPENDITURE TYPE BY EXPENDITURE TYPE
BUDGET BUDGET $%
2009-10 2010-11 CHANGE CHANGE
PERSONNEL 74.5$ 72.5$ (2.0)$ -2.7%
M & O 27.9 29.3 1.4 5.0%
CAPITAL OUTLAY - - - 0.0%
TRANSFERS 6.7 7.6 0.9 13.4%
TOTAL 109.1$ 109.4$ 0.3$ 0.3%
(In Millions)
General Fund
The total budget for the General Fund for FY 2010-11 is $109.4 million, which is 0.3% greater
than the previous year’s adopted budget of $109.1 million. Net decreases in personnel are
partially offset by net increases in maintenance and operations costs. Increases in transfers out
from the General Fund to other City funds increased by $0.9 million, or 13.4%, which accounts
for the remaining increase in the General Fund, as can be seen in the table above.
Personnel costs make up approximately 66% of the General Fund budget so any changes in
these costs can have a significant effect on the total budget. The total personnel budget for FY
2010-11 is $72.5 million, which is $2.0 million, or 2.7%, less than the previous year’s personnel
budget of $74.5 million. The decrease was due to several factors, as discussed on the following
page.
2010-11 OPERATING BUDGET OVERVIEW
B-11
GENERAL FUND GENERAL FUND
PERSONNEL COSTS PERSONNEL COSTS
(In Millions)
BUDGET BUDGET $%
2009-10 2010-11 CHANGE CHANGE
SALARIES 50.9$ 50.8$ (0.1)$ -0.2%
HEALTH INSURANCE 6.4 6.1 (0.3)-4.7%
RETIREMENT 14.9 13.3 (1.6)-10.7%
WORKERS COMP 1.2 1.2 0.0 0.0%
OTHER PERSONNEL 1.1 1.1 0.0 0.0%
TOTAL 74.5$ 72.5$ (2.0)$ -2.7%
The table above shows the breakdown of personnel costs for the General Fund. Salaries
include full and part-time staff costs. Overall, total personnel and benefits costs are projected to
decrease for FY 2010-11 as compared to FY 2009-10, as discussed below. While health
Insurance rates are projected to increase by 5%, and retirement rates are projected to remain
flat, both these line are projected to have an overall decrease in FY 2010-11, due to the overall
personnel decreases discussed below. Workers’ Compensation and miscellaneous other
personnel costs are projected to remain flat for FY 2010-11.
Overall, total personnel costs are projected to decrease by $2.0 million, or 2.7%, for a
combination of reasons. Eliminating full-time positions and other salary savings related to the
City’s realignment efforts, resulted in approximately $1.2 million of savings in personnel costs. In
anticipation of these personnel changes, $800,000 of these savings had already been
incorporated into the FY 2009-10 adopted budget, so approximately $400,000 was realized as
reduced personnel costs in FY 2010-11. Public safety employee contract negotiations resulted
in a decrease in retirement costs, as well as a small increase in salaries, for a total of
approximately $800,000 of decreases in total personnel cost.
The transfer of Geographic Information Systems (GIS) personnel out of the General Fund to the
Information Technology Internal Service Fund, resulted in an additional reduction of $500,000
in total personnel costs. This reduction will be offset by increases in maintenance and
operations costs charged to departments, as GIS services will now be allocated out through the
internal service fund charges. Additionally, the transfer of approximately $1.0 million in
personnel costs to Non-General Fund departments, as part of the City’s realignment efforts,
also reduced overall personnel costs to the General Fund. This reduction will be offset by
corresponding increases in Maintenance & Operation costs due to chargeback reductions as
well as by decreases in interdepartmental revenues.
These total reductions are somewhat offset by the increases in salaries budgeted to occur in FY
2010-11, mainly due to previously negotiated labor contracts, netting to the overall decrease of
$2.0 million in total personnel costs.
Maintenance & Operations costs (or M&O) include the budgets for all program expenses other
than personnel or capital outlay, and represent about 27% of the overall General Fund budget.
Overall, maintenance and operations costs are projected to increase by about $1.4 million, or
5%, mainly due to offsetting personnel decreases. The transfer of GIS personnel out of the
General Fund resulted in about $600,000 in increases in maintenance and operations costs
charged to departments, largely offset by $500,000 in decreases in personnel costs, as noted
above. Additionally, the transfer out of personnel and M&O costs to Non-General Fund
departments, as part of the City’s realignment efforts, resulted in about $800,000 in
2010-11 OPERATING BUDGET OVERVIEW
B-12
corresponding increases in M&O costs due to chargeback reductions. Finally, M&O costs were
reduced in some departments in order to absorb personnel increases, when needed. These
reductions were offset by miscellaneous increases that could not be absorbed without service
level impacts. Maintenance and Operations costs are discussed more fully by program, later in
the report.
Capital Outlay includes budgeted equipment purchases over $1,000. There are no major
capital outlay purchases planned in the General Fund for FY 2010-11.
Transfers are amounts anticipated to be transferred from the General Fund to another City
fund. The transfers included in this year’s proposed budget are to the following funds:
$7.2 million to the Infrastructure Replacement Fund - for major maintenance and
replacement of City infrastructure. This represents 6.5% of the General Fund Revenues,
an increase from the 6.0% transfer in FY 2009-10.
$207,000 to the Storm Water Program for reimbursement for the General Fund portion
of Storm Water expenses.
$253,850 to the Median Maintenance Special Revenue Fund to cover a cash shortfall,
as annual assessments collected from property owners do not cover operating
expenditures.
Advances are amounts anticipated to be transferred from the General Fund to another City fund
and are expected to be repaid to the General Fund in future years. The advances included in
this year’s proposed budget are to the following funds:
$1.7 million to the Golf Course for operations - The Golf Course is a relatively new
facility and there is only a short history to support the budget development. The Golf
Course’s budget and financials are on a calendar year basis. The Carlsbad Public
Financing Authority approved the 2010 Golf Course Budget including an advance of
$1,761,000 million from the General Fund.
$85,000 to the South Carlsbad Coastal Redevelopment Area (SCCRA) – The SCCRA is
not projecting to generate tax increment for FY 2010-11. However, there are activities
that need to be performed to help generate tax increment producing projects within the
area, such as the Ponto Development and the proposed new desalination project. Once
more development occurs in this area, it is anticipated that the SCCRDA will be able to
repay the General Fund advances.
Repayments are also included in the FY 2010-11 General Fund budget. The General Fund has
advanced money to several funds. A portion of those advances are being repaid as follows:
$136,000 is being repaid from the Storm Water Fund for a loan made from the General
Fund to help establish this fund.
Another way of looking at the General Fund budget is by program. The chart on the following
page compares the total FY 2010-11 Budget to the amounts adopted in the previous year. The
significant changes are noted below the chart.
2010-11 OPERATING BUDGET OVERVIEW
B-13
GENERAL FUND EXPENDITURES GENERAL FUND EXPENDITURES
BY DEPARTMENT BY DEPARTMENT
(In Millions)
BUDGET BUDGET $%
FUND 2009-10 2010-11 CHANGE CHANGE
POLICY/LEADERSHIP 5.2$ 5.3$ 0.1$ 1.9%
COMMUNITY & ECONOMIC DEV 8.2 7.4 (0.8)-9.8%
FINANCE 3.3 3.3 0.0 0.0%
FIRE 16.8 16.2 (0.6)-3.6%
HOUSING & NGHBRHD SRVCS 0.4 0.4 0.0 0.0%
HUMAN RESOURCES 2.4 2.4 0.0 0.0%
LIBRARY & ARTS 10.1 10.4 0.3 3.0%
PARKS AND RECREATION 12.5 12.4 (0.1)-0.8%
POLICE 27.7 28.2 0.5 1.8%
PROPERTY & ENVIRO MGT 4.9 4.8 (0.1)-2.0%
STORM DRAIN ENGINEERING 0.3 0.3 0.0 0.0%
TRANSPORTATION 9.8 9.1 (0.7)-7.1%
NON-DEPARTMENTAL 7.5 9.2 1.7 22.7%
TOTAL 109.1$ 109.4$ 0.3$ 0.3%
The Policy/Leadership Group includes all elected officials, the City Manager’s Office,
the City Attorney’s Office, and Communications and Records Management functions.
The $100,000, or 1.9%, increase for FY 2010-11 is primarily due to a projected increase
in the City Clerk’s office for increased expenses related to the November 2010 election.
The Community and Economic Development Department was created from the
former Community Development Department and includes economic development,
planning, development services, building and code enforcement, and the addition of land
use engineering. Of the $800,000, or 9.8%, decrease from FY 2009-10 to FY 2010-11,
$300,000 is attributable to eliminating two positions. An additional $500,000 net
decrease is due to the transfer of $500,000 in GIS services out of the General Fund, to
the Information Technology group. The transfer results in decreased personnel costs in
the General Fund. However, since GIS costs will now be allocated to departments as
part of the Information Technology Internal Service Fund charges, M&O increases to
departments will occur as a result of the transfer.
The Finance Department continues to provide the day-to-day accounting, financial
reporting, collections, fiscal oversight, and long-term financial planning for the City. The
department’s budget remained relatively flat from FY 2009-10 to FY 2010-11.
The Carlsbad Fire Department continues as one of the cornerstones of the City’s public
safety efforts, which remains a City Council priority. Services include emergency
operations, emergency preparedness, and fire prevention. The $600,000, or 3.6%,
decrease for FY 2010-11 is mainly due to a decrease in retirement costs resulting from
labor contract negotiations completed in May 2010. This decrease was somewhat offset
by additions to fund previously contracted personnel increases. Also, due to deep
overtime budget reductions made in prior years, approximately $150,000 was added
back to the department’s budget to meet required staffing levels on a 24/7 basis, in order
to provide full emergency response coverage.
2010-11 OPERATING BUDGET OVERVIEW
B-14
In the General Fund, the Housing and Neighborhood Services Department includes
the City’s neighborhood services, hiring center and volunteer programs. No change is
expected for FY 2010-11 as compared to the FY 2009-10 Budget allocation.
The Human Resources Department continues to support the City’s full-time and part-
time staff by providing services such as staffing and recruitment, employee
development, performance management and compensation, and labor relations. The
department’s budget will remain flat from FY 2009-10 to FY 2010-11.
The Library and Arts Department provides staffing and a wide variety of programming
for two library branches, a library learning center, and a cultural arts office. The
$300,000, or 3%, increase for FY 2010-11 is primarily due to an increase in Internal
Service Fund charges, mainly related to GIS services being allocated to departments
beginning in FY 2010-11.
The Parks and Recreation Department continues to
plan, staff and maintain the City’s parks and recreational
facilities, as well as provide an assortment of
recreational programs for all ages. In addition, new
duties will mean increased responsibilities in managing
open space areas. The department’s budget decreased
by $100,000, or 0.8%, mainly as a result of a position
elimination and a decrease in projected vehicle
maintenance and replacement costs. These were offset
slightly by additions made to fund previously contracted
personnel increases, as well as a slight increase in M&O costs to provide funding for
efforts made on the Urban Forest Management Plan.
The Carlsbad Police Department continues to provide high quality service to the
community to ensure the preservation of life and property, and the maintenance of law
and order. The Operating Budget shows the department’s costs increasing by
$500,000, or 1.8%, for FY 2010-11 as compared to FY 2009-10. This increase is
partially due to additions made to fund previously contracted personnel increases and
partially due to an increase in Internal Service Fund charges, including increased vehicle
and equipment replacement costs, an increase in projected vehicle maintenance costs,
and an allocation of GIS services. These were partially offset by a decrease of about
$100,000 in total personnel costs due to labor contract negotiations completed in May,
2010.
The Property and Environmental Management Department includes managing all
City owned property, including real estate, buildings and vehicles. The department also
manages the City’s environmental programs, which include storm water, habitat and
other environmental maintenance and monitoring programs. The $100,000, or 2.0%,
decrease for FY 2010-11 as compared to the FY 2009-10 budget allocation, is mainly
due to the elimination of 1.35 positions, offset by an increase for a preserve steward
contract related to the City’s Habitat Management Program.
The Transportation Department, previously part of the larger Public Works
Department, manages all streets, traffic and other transportation services. The
department shows an overall decrease of $700,000, or 7.1%. The decrease reflects the
elimination of 2.95 positions previously part of the Public Works Department, as well as
the transfer of some personnel, maintenance and operations, and Internal Service Fund
costs to Non-General Fund departments, as part of the City’s realignment efforts.
2010-11 OPERATING BUDGET OVERVIEW
B-15
The Storm Drain Engineering division develops and updates the City’s drainage
master plan as well as manages the construction and repair of the City’s storm drains.
No change is expected from FY 2010-11 as compared to the FY 2009-10 budget
allocation.
Non-departmental expenses include the transfers previously discussed as well as
administrative and other expenses not associated with any one department. The
increase of $1.7 million, or 22.7%, is attributed to $800,000 in personnel savings
reflected in FY 2009-10 being spread to individual departments for FY 2010-11, and a
$900,000 increase in anticipated transfers from the General Fund to other City funds.
The Council Contingency account is available to the City Council for unanticipated
emergencies or unforeseen program needs during the year. It is budgeted at $500,000
for FY 2010-11, which is equal to the amount budgeted for this item in FY 2009-10. The
budgeted amount represents less than 1% of the FY 2010-11 General Fund Budget.
General Fund Expenditure History
As reflected in the chart
to the left, the City began
to slow its expenditure
growth in FY 2007-08 in
anticipation of the
economic slowdown.
The chart shows the
4.8% mid-year reduction
in January 2009 and a
further 3.3% reduction in
FY 2009-10 to further
reduce expenditures to
keep in line with General
Fund Revenue declines. FY 2010-11 expenditure projections remain relatively flat in
anticipation of a flat economy in the coming year.
Changes in Other Funds
Special Revenue funds, at $10.9 million, are up $400,000, or 3.8%, from the prior year. This
increase is mainly due to an increase in proposed spending for the City’s Local Cable
Infrastructure Fund due to planned expansion of the City’s public access video and
communications technologies for FY 2010-11.
Enterprise funds total $51.6 million, which is a decrease of $3.0 million, or 5.5% under the FY
2009-10 adopted budget. The most significant change is in Water Operations due to reduced
anticipated expenditures for water purchases. Carlsbad residents have been conserving water
and actual water purchases and water sales have come in significantly lower than previously
anticipated; water sales in Fiscal Year 2010 will be approximately 15% lower than the prior year.
Despite the increase in the cost of water purchased from the San Diego County Water Authority
(18% increase in fixed costs and 9% average increase in variable costs for the fiscal year), the
total amount budgeted has decreased due to the lower anticipated sales volume. The decrease
in water purchases is largely offset by decreases in sales revenue.
90
95
100
105
110
115
120
FY 2006 FY 2007 FY 2008 FY
2009a
FY
2009r
FY
2010e
FY 2011
+11.4
+11.9%
+3%-0.3%
-3.3%+0.3%
$ Millions
-4.8%
2010-11 OPERATING BUDGET OVERVIEW
B-16
Wastewater operations are projected to increase 3.4%, or $300,000, over the adopted budget
for FY 2009-10. The operating budget includes additional funding for Encina Wastewater
services and depreciation replacement transfers related to growth in the wastewater
infrastructure system.
The Internal Service funds total $14.3 million, and are reduced $800,000, or 5.3% from the
prior year. The Internal Service funds are self-supporting through user charges. Changes
occurred in a number of these funds:
The Self Insured Benefits budget shows a decrease of approximately $90,000 based
on a decreases in health related expenses paid from the fund.
The Vehicle Maintenance Fund budget has decreased by approximately $80,000 in FY
2010-11. This reflects reductions in the budgets for parts and outside vehicle
maintenance expenses.
The Vehicle Replacement Fund budget varies from year to year depending on the
vehicles to be replaced. The budget for the fund is $264,000 less than the previous
year, or a 16.8% decrease. A list of the requested vehicles can be found at the end of
this document.
The Information Technology Fund shows a decrease in the department’s budget of
approximately $400,000, or 5.8%. The budget decreased by about $600,000 due to a
decrease in major capital outlay and by about $300,000 due to decreases in one-time
technology investments. These decreases were partially offset by the transfer of GIS
costs from the General Fund, which increased the budget by approximately $500,000.
The Redevelopment Agency budgets have increased about $300,000 from the previous year,
mainly due to a mandated payment to the state of approximately $277,000 projected for FY
2010-11, due to the state’s budget crisis.
SUMMARY
This Operating Budget for FY 2010-11 emphasizes maintenance and operation of the City’s
current infrastructure and maintaining core City services at their current levels. Being conscious
of the economic slowdown, no new programs or expanded levels of service are included in the
budget. The ten-year financial forecast is of concern since there are several years in the future
reflecting deficits and other years reflecting lower projected surpluses than in previous years’
forecasts. Revenues and expenditures will continue to need close monitoring. The City may
need to further reduce expenditures in the following three years if the assumptions made
regarding the recession’s recovery prove inaccurate, in order to ensure we live within our means
through these turbulent and uncertain economic times. The ten-year financial forecast is a
useful tool to help manage our way through the economic uncertainty.
The City of Carlsbad has a diverse revenue base and is in a good economic position; however,
Carlsbad is not immune to the economy. The planning and foresight by the City Council and
residents have provided a sound economic base for the City. Fiscal conservatism, which has
consistently been the City’s overall approach to managing its finances, is even more important
during these economically uncertain times.
2010-11 OPERATING BUDGET OVERVIEW
B-17
The City recently completed a citywide redesign in order to adapt to the transition from a
growing and developing city to a built-out city. The new organization structure is designed to
better serve the changing needs of the community, as well as to allow for increased efficiencies
with fewer resources, while continuing to provide high quality services. The FY 2010-11
Operating Budget was developed using the new department configuration.
The Carlsbad City Council’s annual goal setting process this year focused on supporting an
excellent quality of life as the City transitions from a period of growth to a new era focusing on
economic, environmental and community sustainability. Maintaining core city services at their
current levels was the top priority in developing the budget for the coming fiscal year. Other
priorities focus on supporting the important values identified through Envision Carlsbad, a City-
sponsored program to create a community vision for Carlsbad’s future.
Policy Ldrshp
Policy and Leadership Group
Internal Srvcs
Internal Services
Comm Dev
Community Development
Comm Srvcs
Community Services
Public Safety
Public Safety
Public Works
Public Works
Capital Improvement Program
Capital Improvement Program
Overview
Overview
Schedule of Capital Projects Capital Proj
Fund Summary Fund Summary
INDEX
A
About the City of Carlsbad, iii
Accounting Systems and Budgetary Control, L-5
Acronyms, L-35
Affordable Housing, E-15
Arts Office, F-16
Asset Forfeiture, G-24
B
Budget Awards, A-24
Budget Highlights, A-3
Budget Process, A-4
Budget Summary, A-21
Buena Vista Channel Maintenance, H-15
Building and Code Enforcement, F-10
C
Calendar, A-23
Canine, G-15
Capital Improvement Program Overview, I-1
Capital Improvement Projects 2010-11, J-1
Capital Outlay Items, L-1
Capital Projects, I-2
Capital Projects through Buildout, I-5
Carlsbad City Library, F-4
Cole Library, F-2
CIP Budget Expenditure Schedule, I-15
CIP Fund Summary, K-1
CIP Projected Fund Balances, I-12
CIP Revenue Estimates, I-14
CIP Summary, I-10
Citizens Option for Public Safety, G-25
City Attorney, C-11
City Clerk, C-4
City Council, C-2
City Manager, C-7
City Manager’s Transmittal Letter, A-1
City Treasurer, C-5
Collection Development & Acquisitions, F-10
Communication, C-9
Communications Center, G-23
Community Development Administration, E-2
Community Development Block Grant, E-17
Community Relations, F-12
Community Services - Police, G-13
Community Vision, A-4
Construction Management & Inspection, H-2
Council's Five-Year Vision Statement, ii
Cultural Arts Summary, F-14
Cultural Arts Donations, F-19
D
Debt Management Issues, A-20
Dove Library, see Carlsbad City Library
E
Economic Profile, A-5
Emergency Operations, G-4
Emergency Preparedness, G-6
Expenditure Schedule, B-26
F
Family Services, G-20
Field Evidence, G-16
Field Operations, G-12
Finance, D-1
Fire Administration, G-3
Fire Department Summary, G-1
Fund Balances, B-18, J-12
Future Growth & Development, I-7
G
Gann Appropriations Limit, L-19
General Fund, A-10, B-1
Glossary - Capital Projects, K-15
Glossary, L-33
Growth Projections, I-7
Growth Management Plan, I-10
H
Highlights, A-3
Housing and Neighborhood Services, E-12
Human Resources, D-6
I
Information Technology, D-11
Investigations, G-16
INDEX
L
Land Development Engineering, E-4
Land Use Planning, E-7
Library Learning Center, F-6
Library Summary, F-1
Lighting & Landscape District No. 2, H-12
Low/Moderate Income Housing - Village, E-21
Low/Moderate Income Housing - South Carlsbad
Coastal, E-22
M
Media Services, F-11
Median Maintenance, F-43
Miscellaneous Non-Departmental, D-13
O
Operating Budget Overview, B-1
Operating Expenditures, B-26
Organization Chart, iv
Other Funds, B-5
P
Park Maintenance, F-38
Park Planning & Recreation Mgt., F-23
Parks & Recreation Summary, F-20
Personnel Allocations, A-22
Police Administration, G-11
Police Grants, G-26
Police Summary, G-9
Policy & Leadership Summary, C-1
Prevention, G-8
Project Evaluation, I-2
Property and Environmental Management, D-14
Property and Evidence, G-19
R
Readers Guide to the Budget, i
Recreation - Aquatics, F-29
Recreation Fee Supported, F-25
Recreation Operations, F-32
Redevelopment Operations - Village Area, E-19
Rental Assistance, E-16
Resolutions, L-6
Revenues - Capital Projects, I-8
Revenue Estimates, B-20
Revenue Projections - General Fund, A-11, B-16
Revenue Projections - Operating, A-11, B-20
Risk Management, D-5
S
Self-Insured Benefits, D-10
Senior Programs, F-35
Sister City, F-18
Solid Waste Management, H-21
South Carlsbad Coastal Redevelopment Area, E-11
Statistical Information, L-4
Storm Drain Engineering, H-14
Storm Drain Maintenance, H-23
Storm Water Inspection, H-6
Storm Water Protection, D-17
Street Lighting, H-11
Street Maintenance, H-8
Street Tree Maintenance, F-42
Summary, A-21
Support Operations - Police, G-22
Support Services, G-7
T
Task Force, G-21
Technical Services - Library, F-8
Traffic Signal Maintenance, H-10
Trails, F-40
Transportation, H-1
Travel, L-2
U
Utilities, H-13
V
Vehicle Maintenance, D-20
Vehicle Replacement, D-22
Vice/Narcotics, G-17
W
Wastewater Operations, H-19
Water Operations, H-16
Weed Abatement, G-5
Worker's Compensation, D-9
Y
Youth/School Programs, G-18