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Item 9 - Attachment F - Proposed FY 2023-24 Operating BudgetIron Mountain Trail PROPOSED FY 2023-24 OPERATING BUDGET CITY OF POWAY, CALIFORNIA ATTACHMENT F 26 of 194 June 13, 2023, Item #9 This page intentionally left blank 27 of 194 June 13, 2023, Item #9 CITY OF POWAY CITY COUNCIL Steve Vaus, Mayor Caylin Frank, Deputy Mayor Peter De Hoff Brian Pepin Vacant The City Council also sits as: Housing Authority Planning Commission Public Financing Authority Successor Agency to the Poway Redevelopment Agency 28 of 194 June 13, 2023, Item #9 This page intentionally left blank 29 of 194 June 13, 2023, Item #9 CITY OF POWAY BUDGET REVIEW COMMITTEE John Couvrette, Chair Chris Pikus, Vice Chair Andrew Cruz Robert Polston Jared Wilson Prepared by: Finance Department 30 of 194 June 13, 2023, Item #9 This page intentionally left blank 31 of 194 June 13, 2023, Item #9 CITY OF POWAY DIRECTORY OF CITY OFFICIALS CITY MANAGER Chris Hazeltine ASSISTANT CITY MANAGER Wendy Kaserman CITY ATTORNEY Alan Fenstermacher CITY CLERK Carrie Gallagher INTERIM DIRECTOR OF FINANCE Tim McDermott DIRECTOR OF HUMAN RESOURCES & RISK MANAGEMENT Jodene Dunphy DIRECTOR OF COMMUNITY SERVICES Audrey Denham DIRECTOR OF DEVELOPMENT SERVICES Bob Manis DIRECTOR OF PUBLIC WORKS Eric Heidemann FIRE CHIEF Jeff Chumbley SHERIFF’S CAPTAIN SAN DIEGO COUNTY SHERIFF’S DEPARTMENT Nancy Blanco 32 of 194 June 13, 2023, Item #9 This page intentionally left blank 33 of 194 June 13, 2023, Item #9 TABLE OF CONTENTS INTRODUCTION City Manager’s Letter of Transmittal ...................................................................................................................... i Budget Team .......................................................................................................................................................... vii About the City of Poway ......................................................................................................................................... ix City Organization Chart .......................................................................................................................................... xi Authorized Positions ............................................................................................................................................ xiii Overview ................................................................................................................................................................ xxi OPERATING BUDGET Statement of Fund Balances ................................................................................................................................ 1 General Fund .......................................................................................................................................................... 2 Capital Improvement Fund ................................................................................................................................... 3 Revenue Volatility Reserve Fund .......................................................................................................................... 4 Expenditure Volatility Reserve Fund ................................................................................................................... 5 Extreme Events Reserve Fund .............................................................................................................................. 6 Pension Reserve Fund ........................................................................................................................................... 7 Streets Funds ......................................................................................................................................................... 8 Drainage & Stormwater Funds ............................................................................................................................ 9 Grant Funds ......................................................................................................................................................... 10 Developer Contribution/Mitigation Funds ........................................................................................................ 11 Special Assessment District Funds ................................................................................................................... 12 Other Assessment Funds ................................................................................................................................... 13 Debt Service Funds ............................................................................................................................................. 14 Water Utility Funds ............................................................................................................................................. 15 Wastewater Utility Funds ................................................................................................................................... 16 Capital Replacement Funds ............................................................................................................................... 17 Trust Funds .......................................................................................................................................................... 18 City Housing Funds ............................................................................................................................................. 19 Transfers by Fund Group ................................................................................................................................... 20 Debt Management ............................................................................................................................................... 21 Program Budgets ................................................................................................................................................. 23 Summary of Revenues & Expenditures Revenues by Fund Summary ........................................................................................................................ 25 Operating Revenues by Division Summary ................................................................................................. 27 Operating Budget by Fund Expenditure Summary .................................................................................... 29 Operating Budget Expenditure Summary ................................................................................................... 31 LEGISLATIVE & ADMINISTRATIVE DEPARTMENT 33 Organization Chart .............................................................................................................................................. 35 Summary ............................................................................................................................................................... 37 City Council ........................................................................................................................................................... 38 City Clerk ............................................................................................................................................................... 39 34 of 194 June 13, 2023, Item #9 City Attorney ......................................................................................................................................................... 40 City Manager ......................................................................................................................................................... 41 Economic Development ...................................................................................................................................... 42 FINANCE DEPARTMENT 43 Organization Chart. .............................................................................................................................................. 45 Summary ............................................................................................................................................................... 47 Director of Finance ............................................................................................................................................... 48 Finance ................................................................................................................................................................... 49 Customer Services ................................................................................................................................................ 50 Information Technology ...................................................................................................................................... 51 General Support Services .................................................................................................................................... 52 Capital Equipment Replacement ........................................................................................................................ 53 HUMAN RESOURCES & RISK MANAGEMENT DEPARTMENT 55 Organization Chart ............................................................................................................................................... 57 Summary ............................................................................................................................................................... 59 Director of Human Resources & Risk ................................................................................................................ 60 Human Resources ................................................................................................................................................ 61 Risk Management ................................................................................................................................................. 62 COMMUNITY SERVICES DEPARTMENT 63 Organization Chart ............................................................................................................................................... 65 Summary ............................................................................................................................................................... 67 Director of Community Services ........................................................................................................................ 68 Recreation ............................................................................................................................................................. 69 Lake Operations ................................................................................................................................................... 70 Aquatics ................................................................................................................................................................. 71 Poway Center for the Performing Arts .............................................................................................................. 73 Old Poway Park ..................................................................................................................................................... 75 Library .................................................................................................................................................................... 74 Interpretive Services ............................................................................................................................................ 75 Community Park ................................................................................................................................................... 76 DEVELOPMENT SERVICES DEPARTMENT 77 Organization Chart ............................................................................................................................................... 79 Summary ............................................................................................................................................................... 81 Director of Development Services ..................................................................................................................... 83 Planning ................................................................................................................................................................. 85 Building & Safety Inspection ............................................................................................................................... 84 Capital Projects Engineering ............................................................................................................................... 85 Land Development Engineering ......................................................................................................................... 86 Engineering Inspection ........................................................................................................................................ 87 Traffic Engineering ............................................................................................................................................... 88 Stormwater Management ................................................................................................................................... 89 Housing Authority & Programs .......................................................................................................................... 90 35 of 194 June 13, 2023, Item #9 PUBLIC WORKS DEPARTMENT 91 Organization Chart ............................................................................................................................................... 93 Summary ............................................................................................................................................................... 97 Director of Public Works ...................................................................................................................................... 98 Utility Systems Operation & Maintenance ........................................................................................................ 99 Water Supply, Treatment & Storage ................................................................................................................ 100 Water Transmission & Distribution ................................................................................................................. 101 Wastewater Pumping & Disposal ..................................................................................................................... 102 Wastewater Collection & Maintenance ........................................................................................................... 103 Reclaimed Water Supply & Storage ................................................................................................................. 104 Maintenance & Operations ............................................................................................................................... 105 Streets Maintenance .......................................................................................................................................... 106 Stormwater & Flood Control ............................................................................................................................. 107 Vehicle & Equipment Maintenance .................................................................................................................. 108 Parks, Trails & Landscape Maintenance .......................................................................................................... 109 Facilities Maintenance ....................................................................................................................................... 110 Special Districts ................................................................................................................................................... 111 FIRE DEPARTMENT 113 Organization Chart ............................................................................................................................................. 115 Summary ............................................................................................................................................................. 117 Fire Administration ............................................................................................................................................ 118 Fire Suppression ................................................................................................................................................. 119 Fire Prevention ................................................................................................................................................... 120 Paramedics .......................................................................................................................................................... 121 LAW ENFORCEMENT DEPARTMENT 123 Organization Chart ............................................................................................................................................. 125 Summary ............................................................................................................................................................. 127 Law Enforcement ............................................................................................................................................... 128 Appendix Resolution Adopting the Budget ...................................................................................................................... 129 Resolution Adopting an Appropriations Limit ............................................................................................... 131 36 of 194 June 13, 2023, Item #9 This page intentionally left blank 37 of 194 June 13, 2023, Item #9 38 of 194June 13, 2023, Item #9STEVE VAUS, Mayor CA YUN FRANK, Deputy Mayor PETER DE HOFF, Councilmember BRIAN PEPIN, Councilmember June 13, 2023 CITY OF POWAY Honorable Mayor, Members of the City Council and residents: As I celebrate my fourth year as City Manager of Poway, I continue to be honored to lead this special organization and am pleased to present the City of Poway's proposed Fiscal Year 2023-24 operating budget. The annual budget provides the financial mechanism to carry out the City's work plan and provide services to residents. This letter shares the framework in which the budget was developed and highlights new requests for next fiscal year. The proposed budget balances the City's long-standing tradition of fiscal conservatism while also acknowledging the need for strategic investment in both the workforce as well as specific programs and projects, all of which directly contribute to the high quality of life and services the City provides to our residents. Several factors influenced the development of the Fiscal Year 2023-24 budget. We continue to reap the financial benefits of City Council leadership on updating the ambulance fees, approving the issuance of pension obligation bonds, executing six-year labor agreements, and entering into a new five-year agreement with the San Diego County Sheriffs Department for law enforcement services. Global economic issues we all hear about in the news are having an impact at the local level. These include rising inflation rates, continuing supply chain issues resulting in increased costs and contributing to delays to purchases and projects. The City is experiencing first-hand the challenges of a tight labor market. Poway competes with other cities, special districts, and in some cases the private sector to retain our staff, as well as to recruit new employees. Despite the economic factors described above, thanks to many years of responsible budgeting practices, the City's proactive approach to setting aside substantial reserves, as well as long term planning for the funding of capital projects, building repair and maintenance, and vehicle and equipment replacement, the City is in very good fin~ncial health. Based on the City's strong financial position, the City is in the enviable position of being able to use the budget as an opportunity to enhance the exceptional services and programs we take great pride in providing to the community. As described in more detail in the following sections, there are recommendations to fund items that are forward facing and will directly enhance Poway's quality of life, while other items are more behind the scenes but are still essential to maintaining the level of service Poway residents have come to expect. One notable change from prior years' budgets is for Fiscal Year 2023-24, the proposed Capital Improvement Program (CIP) will be brought forward to the City Council for consideration later in the fiscal year. This is being done strategically for several reasons. As previously mentioned, the City is well aware of the challenges in recruiting and retaining top talent. Unfortunately, over the past several months we have lost key staff members in the Finance and Development Services Departments. The City Hall Located at 13325 Civic Center Drive Mailing Address: P.O. Box 789, Poway, California 92074-0789 www.poway.org 39 of 194June 13, 2023, Item #9Budget Transmittal, June 13, 2023 Page 2 City has a newly promoted City Engineer, and is actively working to fill the Director of Finance position, as well as the Principal Engineer position that oversees the CIP program. Once these positions are filled, staff will work together to bring forward recommendations for the new CIP program. While staff may not be presenting the City Council with a new CIP program at this time, based on previously approved projects, we still have approximately $48M in approved projects that are at various stages of completion, these will all continue to move forward. If there are time sensitive new CIP projects that cannot wait until a comprehensive CIP program is brought forward for City Council consideration, those items will be presented on an as-needed basis. As a baseline for Fiscal Year 2023-24, the City is projecting General Fund revenues for the current fiscal year to exceed budget by approximately $2M. That trend is projected to continue into Fiscal Year 2023-24. Staff is budgeting General Fund revenues at $59,480,794, which is a substantial increase over the adopted Fiscal Year 2022-23 budget. The increase is due to strong property and sales tax revenues, as well as increases to the other three major revenue categories for the General Fund: Franchise Fees/Transient Occupancy Tax, Fees, Permits & Services, and Use of Property, Grants, Other. These revenues, combined with the City ending Fiscal Year 2021-22 and projecting to end Fiscal Year 2022-23 with excess funds due to revenues exceeding expenditures, give me great confidence in recommending strategic expenditures for Fiscal Year 2023-24. Prior to addressing new operating expenditures, I would be remiss to not touch upon projects included in the current fiscal year's workplan that staff was unable to complete. Notably are the update to the indirect cost allocation plan, updating the City's Chart of Accounts, and reviewing and updating Development Services and Fire plan review, inspection, and permitting fees. These projects were impacted by vacancies in the organization. As City Manager, I take every employee departure very seriously. Starting at the City Council level through me and continuing to the City's executive team, we strive to create an organizational culture people want to be a part of. We understand compensation is only one factor current and potential employees consider when making employment decisions. Despite these efforts, employees have left for reasons that make sense to them be that promotional opportunities, opportunities closer to home and in some cases opportunities to work 100% remotely which as a public facing organization, we simply cannot offer. Where possible we are committed to being nimble and creative to keep employees and attract new hires. The indirect cost allocation plan, update to the Chart of Accounts, and fee review and update will be carried forward into Fiscal Year 2023-24. My goal is to make these priority projects as soon as specific positions are filled. We understand these projects directly impact the General Fund, as well as the City's enterprise funds (water and wastewater in particular). As I was evaluating new budget requests from the departments, I was again reminded about the pride we take in our work for the City and being good fiscal stewards. Our department heads were thoughtful in their requests and brought forward only those items that would directly or indirectly assist them in delivering quality services and programs to the City. In terms of new program requests, staff is recommending replacement/repair of several items residents regularly use including drinking fountains, basketball backboards, park light structure replacement, park restroom internal renovations and recoating play surfaces. For the Fire Department, staff is requesting funding for Medical Director services. These had previously been provided free of charge through the County. We were recently notified beginning July 1, the City will 40 of 194June 13, 2023, Item #9Budget Transmittal, June 13, 2023 Page 3 need to contract for these essential services. Additionally, we are recommending the purchase of four new power gurneys and related hardware for ambulances. This will not only create a better experience for patients but will also protect Fire personnel from injuries. Continuing to maintain City streets remains a high priority, the proposed budget includes the replacement of Bobcat Skid Steer used by the Streets Division as part of the street paving and maintenance program. Internally, and less visible to the public, the proposed budget also includes the addition of new software for the City Clerk's Office to streamline mandatory financial reporting for elected officials, staff, committee members, and City Council candidates by moving away from a paper driven process. Staff is also recommending funding for equipment to provide video conferencing capabilities at Fire Stations 1 and 3. The budget includes funds to replace office furniture at the Poway Swim Center. This was not included as part of the 2018 renovation and has become necessary. Fundamental to City operations are our employees. Without staff we cannot maintain our parks or streets, review development projects, home remodels, and tenant improvements, issue business certificates, offer recreational programming, deliver safe drinking water, or respond to fires and medical emergencies. These examples represent a portion of the work staff does daily to deliver services and programs to our residents. Staffing issues have and continue to impact the City's ability to do its job. With that reality in mind, once I realized the strength of the City's financial position going into Fiscal Year 2023-24 and the solid year end numbers for the past two fiscal years, I thought it was critical to evaluate employee compensation. While the six-year labor agreements negotiated in 2021 provide stability and predictability for the City and employees, there have been significant economic changes since adoption of the agreements. Notably, inflation has increased at a rate far beyond what was contemplated during labor negotiations. For that reason, I am recommending a 3% inflationary salary adjustment for next fiscal year. This is in addition to salary adjustments previously approved in the Memoranda of Understanding (MOUs) with the Teamsters Local 911 and the Poway Firefighters Association, as well as the unrepresented Management/Confidential employee group. I believe this is a significant statement demonstrating the City's commitment to its employees who are vital to our work. I am hopeful this decision will not only influence employees to stay with the City of Poway, but also make our compensation more competitive and encourage job seekers to apply for jobs with the City. While compensation is important, it is also our responsibility to look critically at our organizational structure and identify needs and/or areas where the City's lean by design approach to staffing is potentially creating areas of vulnerability. Looking at the organization through that lens and consulting with the City's department directors, I am recommending funding be approved for 6.5 new Full-Time Equivalents (FTEs). I do not make this recommendation lightly. I understand this is growing the government and creating new ongoing costs for the City. Below is a list of the recommended positions by department with a brief explanation. Collectively the costs of these positions for Fiscal Year 2023-24 are approximately $530K. Community Services 2 FTE Senior Lifeguards -Lifeguards have been an increasingly challenging position to recruit for and without lifeguards Poway Swim Center hours and days of operation are impacted. With the creation of a new senior lifeguard job classification and the funding of two positions, the City is hoping to create a career progression path for lifeguards, as well as full time benefitted positions we anticipate will be attractive to more experienced lifeguards. The cost of the new positions is partially offset by a reduction in part-time temporary funding for regular lifeguards. 41 of 194June 13, 2023, Item #9Budget Transmittal, June 13, 2023 Page4 Finance Department 0.5 FTE Confidential Senior Administrative Assistant -The Finance Department is the only City department without a full-time administrative support position. The recommendation is to take the current 0.5 FTE to a 1 FTE position. This will not only create more support for the Finance Department, but also additional support for all of the internal customers the Finance Department serves. Fire Safety Department 1 FTE Fire Inspector -This position will be involved in the implementation and administration of the requirements of Assembly Bill (AB 38) which deals with inspections related to home sales and defensible space. Additionally, the position will be responsible for administering the annual defensible space notification requirements and follow up compliance actions. Human Resources & Risk Management 1 FTE Human Resources Technician -Recruitments and on-boarding employees are monopolizing much of the Human Resources & Risk Management Department's time. This position will create capacity for the Department to also work on other critical tasks related to policies, training and employee development, and benefit administration. Public Works 2 FTE Parks Maintenance Workers (from 0.5 FTE to 1.0 FTE each) -Poway prides itself on our parks, trails, and open spaces. This request is also one that will expand capacity and enhance the City's current parks maintenance program. Similar to the request for the two full-time benefitted senior lifeguards, we anticipate full time positions with benefits will be more attractive to job seekers than part-time positions. 1 FTE SCADA, Instrumentation, and Controls Supervisor -Essential to the City's water operations are highly technical positions requiring both computer programming skills, as well as knowledge of electrical systems. These are specialized positions and the City competes with special districts for employees with these skill sets. Again, to create an opportunity for career growth and progression, the proposed budget includes funds for a new supervisor position to directly oversee this area of water operations. As noted earlier in this letter, the City Council will only consider adoption of the Fiscal Year 2023-24 Operating Budget at the June 13, 2023, City Council meeting. Staff will bring forward a new CIP program later in Fiscal Year 2023-24. Current CIP projects will continue to move forward. There are two ongoing projects that I want to highlight. Staff continues work on the largest set of capital projects in the City's history with the Water Infrastructure Improvement Program ('Water Program"). The Water Program is comprised of the Clearwell Bypass, the Clearwell Replacement, and the San Diego County Water Authority (SDCWA) Treated Water Connection projects. The goal of these projects is to improve the reliability, redundancy, and resiliency of Poway's water system, helping ensure this foundational element of life continues to be available to our community safely and on demand. These projects continue Poway's tradition of proactive planning to ensure our community is taken care of for generations. The Clearwell Bypass project was completed under budget in Fiscal Year 2022-23. Preparation for the Clearwell Replacement project is underway. Staff anticipates bringing forward the contract for the Clearwell 42 of 194June 13, 2023, Item #9Budget Transmittal, June 13, 2023 Page 5 Replacement Project in early Fiscal Year 2023-24. The Public Works and Finance Departments are also working closely preparing for the next series of debt issuance for the Water Program. In Fiscal Year 2023-24 Poway families can look forward to a brand-new Upper Lake Poway Playground. The City Council recently approved additional funding for the project which will include new themed play structures designed for people of all abilities and multiple age groups to enjoy. The redesign includes expansive shade structures allowing for extended enjoyment of the new play structures. The City was fortunate to receive grant funding through the State that offsets approximately $208K of the costs of this $1.8M project. In recent years, there have been ongoing discussions about the long-term financial sustainability of the Landscape Maintenance Districts (LMDs). The resident Landscape Maintenance District Advisory Group recently presented information to the City Council. The City Council adopted the City funded landscape master plan which is envisioned to be a valuable tool in any future reballoting efforts. The City Council also approved funding for improvements to two entryways into the LMDs to demonstrate how the landscape master plan could be used in the future to improve the LMDs should additional funding be approved. It is anticipated work for a new reballoting effort will begin in Fall 2023 with balloting potentially happening in Spring 2024. The City greatly appreciates the ongoing work of the Landscape Maintenance Advisory Group to work with the City and their neighbors to work toward addressing both funding and maintenance issues in the LMDs. I'm pleased to report a significant amount of work has also been done related to the Poway Center for the Performing Arts (PCPA). In 2021, the City Council committed to keeping the PCPA under City control. Later that year, the City Council approved a multi-faceted approach to addressing concerns about revenues and expenditures, agreements with user groups, management of the facility and overall facility utilization. In Fiscal Year 2022-23, with financial assistance from The McCarthy Family Foundation, the City completed a fundraising feasibility study. City staff also successfully renegotiated the Joint Use Agreement with Poway Unified School District that improves cost sharing on both operating expenses and for the first time has PUSD cost sharing in major capital projects. Staff is currently wrapping up work with a consultant with theater experience who is evaluating PCPA operations to ensure the facility is effectively and efficiently operating. The consultant's findings will be presented at an upcoming City Council meeting. In Fiscal Year 2023-24, additional projects to be completed include a fee study as well as the issuance of a Request for Proposals (RFP) for a mainstage presenter at the PCPA. On the capital side, on the same night the City Council will be considering adoption of the Fiscal Year 2023-24 budget, staff will be requesting an award of contract for the design of multiple building maintenance related projects at the PCPA. Following conclusion of the design work, construction projects will start to be incorporated into the CIP for Fiscal Year 2024-25. The older adult program is flourishing at the Mickey Cafagna Community Center. During the pandemic, the City was approached by the Board of the former Poway Senior Center (now Friends of Poway Seniors) about taking over older adult programming when the new community center opened. Coming out of the pandemic, it took a little while longer than expected to get programming to the level the City, the Friends of Poway Seniors, and program participants wanted it. However, in the last six to nine months, through the strong partnership between the City and the Friends of Poway Seniors, we have added staff to support this programming. We offer a wide array of classes and activities, and the lunch program has more participants than it had even before the pandemic and closure of the former Poway Senior Center. We look forward to continuing to grow the program and offering more classes, activities, and services in the near future. 43 of 194June 13, 2023, Item #9Budget Transmittal, June 13, 2023 Page 6 I have had the opportunity to work for three other cities in my career. None compares to the City of Poway. From the City Council to our front-line employees, we all share a deep commitment to public service that is demonstrated every day. The proposed Fiscal Year 2023-24 budget reflects this commitment through continued funding for existing programs and services, including the contract with the San Diego County Sheriffs Department which keeps Poway the safest city in the County. The commitment is further reflected through the proposed staff recommendations targeted toward enhancing services and programs while also strategically investing in the City's workforce to insure we continue to have high quality staff to perform the essential functions of city government. I would also like to thank the Budget Review Committee members for their support with the Fiscal Year 2023-24 operating budget. Sincerely, BUDGET TEAM Tim McDermott, Interim Director of Finance Brad Rosen, Assistant Director of Finance Operations Mehrnoush Jamshidi, Finance Manager Nicole Roesler, Revenue and Operations Manager Elsie Koyama, Sr. Accountant Mark Sarmiento, IT Analyst Matt McSpadden, IT GIS Analyst Jenny Paglinawan, Sr. Administrative Assistant Chris Hazeltine, City Manager Wendy Kaserman, Assistant City Manager Jodene Dunphy, Director of Human Resources & Risk Management Audrey Denham, Director of Community Services Bob Manis, Director of Development Services Eric Heidemann, Director of Public Works Jeff Chumbley, Fire Chief Nancy Blanco, Sheriff Captain Carrie Gallagher, City Clerk Carol Legg, Executive Assistant to the City Manager Ellis Webster, Deputy City Clerk Kate Weihe, Management Analyst Marissa Reza-Pham, Human Resources Technician II Yvonne Mannion, Sr. Administrative Assistant Katie O’Reilly, Acting Recreation Area Manager Allie Margis, Recreation Area Manager Belinda Romero, Recreation Area Manager Carrie Sanchez, Recreation Area Manager Mike Varga, Recreation Area Manager Roger Morrison, Sr. Management Analyst Karen Tansey, Management Analyst Jacqueline Navarro, Administrative Assistant III Delia Ulloa, Administrative Assistant II Tracy Beach, City Engineer Marie Sanders, Sr. Management Analyst Darian Demerjian, Management Analyst Shadi Sami, Principal Civil Engineer for Utilities Alisa Nichols, Utilities Administrator Danielle McIntosh, Sr. Management Analyst Patty Fish, Sr. Administrative Assistant Brian Mitchell, Deputy Fire Chief Ray Fried, Fire Battalion Chief Rodney Ortiz, Fire Battalion Chief Jesus Chuy Ramirez, Fire Battalion Chief Jenna Stein, Sr. Management Analyst Kristin Holden, Sr. Administrative Assistant FINANCE BUDGET PREPARERS DEPARTMENT HEADS 44 of 194 June 13, 2023, Item #9 THANK YOU to our staff who assisted with the development of this budget. This page intentionally left blank 45 of 194 June 13, 2023, Item #9 Poway at a Glance Nickname The City in the Country Population 50,000 Size 39.4 square miles Community Lowest overall crime rates of incorporated cities in San Diego County since 1981, and one of the overall lowest in the state. Unique Characteristics •Over half of Poway is preserved as dedicated open space •78 miles of trails About Poway The City of Poway incorporated in December 1980 as a full-service, general law city and operates under the Council/Manager form of government. It is located in northeast San Diego County. “The City in the Country” is known for it’s popular hiking destinations and community events, but the City also offers a diverse range of housing options, an outstanding school district, and a thriving business park. City Government The City Council is comprised of five members elected to serve for four-year overlapping terms. The mayor and four councilmembers are accountable to the residents of Poway for all services and programs provided by the City. The City Council is the City’s policy-making body, taking action on all legislative matters involving the approval and adoption of all City ordinances, resolutions, contracts, and matters requiring policy decision and leadership. The City Manager, appointed by the City Council, serves as the City’s chief executive officer and manages the day-to- day operations of City departments. 46 of 194 June 13, 2023, Item #9 Espol<1 Rd State Poway Rd This page intentionally left blank City of Poway FY 2023-24 Operating Budget x 47 of 194 June 13, 2023, Item #9 Law Enforcement*City Clerk Finance CITY ORGANIZATION CHART CITY OF POWAY Residents City Council (Planning Commission/Housing Authority) City Manager City Attorney Assistant City Manager Economic Development FireDevelopment Services Community Services Public Works Council Committees Successor Agency to the Redevelopment Agency 48 of 194 June 13, 2023, Item #9 ---------1 I I I I I I I I I I '---------.. .-------. I I I I I I I I . ________ J * The City contracts with San Diego County Sheriff's Department for law enforcement services. ----. I I I I '---------· This page intentionally left blank 49 of 194 June 13, 2023, Item #9 2021-22 Actual 2022-23 Actual 2023-24 Budget Legislative & Administrative Department City Clerk City Clerk 1.00 1.00 1.00 Deputy City Clerk 0.00 1.00 1.00 Records Technician 1.00 0.00 0.00 Senior Administrative Assistant 1.00 1.00 1.00 Total 3.00 3.00 3.00 City Manager's Office City Manager 1.00 1.00 1.00 Assistant City Manager 1.00 1.00 1.00 Economic Development Administrator 1.00 0.00 0.00 Community Outreach Coordinator 1.00 1.00 1.00 Management Analyst1 1.00 1.00 1.00 Executive Assistant to the City Manager 1.00 1.00 1.00 Total 6.00 5.00 5.00 Finance Department Director Director of Finance 1.00 1.00 1.00 Senior Administrative Assistant - Confidential 0.75 0.50 1.00 Total 1.75 1.50 2.00 Finance Finance Manager 1.00 1.00 1.00 Senior Accountant 1.00 1.00 1.00 Accountant 1.00 1.00 1.00 Senior Accounting Technician 1.00 2.00 2.00 Accounting Technician II 1.00 1.00 1.00 Total 5.00 6.00 6.00 Customer Services Revenue and Operations Manager 1.00 1.00 1.00 Lead Customer Services Field Worker 1.00 1.00 1.00 Customer Services Field Worker 3.00 3.00 3.00 Revenue and Operations Supervisor 0.00 1.00 1.00 Lead Customer Services Technician 1.00 0.00 0.00 Customer Services Technician II 3.00 3.00 3.00 Total 9.00 9.00 9.00 AUTHORIZED POSITIONS Summary by Department 50 of 194 June 13, 2023, Item #9 2021-22 Actual 2022-23 Actual 2023-24 Budget AUTHORIZED POSITIONS Summary by Department Information Technology Assistant Director of Finance Operations 1.00 1.00 1.00 Network and Computer Systems Administrator 1.00 1.00 1.00 Network and Computer Systems Analyst 0.00 1.00 1.00 Geographic Information Systems Analyst 1.00 1.00 1.00 Information Technology Analyst 2.00 2.00 2.00 Total 5.00 6.00 6.00 Human Resources & Risk Management Department Director Director of Human Resources and Risk Management 1.00 1.00 1.00 Senior Administrative Assistant - Confidential 1.00 1.00 1.00 Total 2.00 2.00 2.00 Human Resources Senior Human Resources Analyst 1.00 1.00 1.00 Management Analyst 0.00 1.00 1.00 Human Resources Technician II 2.00 1.00 1.00 Human Resources Technician I 0.00 0.00 1.00 Total 3.00 3.00 4.00 Risk Management Senior Management Analyst2 1.00 1.00 1.00 Total 1.00 1.00 1.00 Community Services Department Director Director of Community Services 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 Management Analyst 0.00 1.00 1.00 Management Assistant 1.00 0.00 0.00 Administrative Assistant III3 1.50 1.50 1.50 Total 4.50 4.50 4.50 Recreation Recreation Coordinator 1.00 1.00 1.00 Recreation Leader I 0.48 0.48 0.48 Total 1.48 1.48 1.48 51 of 194 June 13, 2023, Item #9 2021-22 Actual 2022-23 Actual 2023-24 Budget AUTHORIZED POSITIONS Summary by Department Lake Operations Recreation Area Manager 1.00 1.00 1.00 Recreation Coordinator 1.00 1.00 1.00 Senior Park Ranger 2.00 2.00 2.00 Park Ranger 0.00 2.00 2.00 Total 4.00 6.00 6.00 Aquatics Recreation Area Manager 1.00 1.00 1.00 Aquatics Coordinator 1.00 1.00 1.00 Senior Lifeguard 0.00 0.00 2.00 Total 2.00 2.00 4.00 Performing Arts Center Recreation Area Manager 1.00 1.00 1.00 Box Office Coordinator 0.50 0.75 0.75 Front of House Coordinator 1.00 0.75 0.75 Technical Theater Coordinator 2.00 2.00 2.00 Administrative Assistant III 0.00 0.50 0.50 Administrative Assistant II 0.50 0.00 0.00 Total 5.00 5.00 5.00 Old Poway Park Recreation Area Manager 1.00 1.00 1.00 Recreation Coordinator 1.00 1.00 1.00 Park Ranger 0.00 0.75 0.75 Total 2.00 2.75 2.75 Interpretive Services Interpretive Services Coordinator 0.00 1.00 1.00 Recreation Coordinator 1.00 0.00 0.00 Park Ranger 0.48 0.50 0.50 Total 1.48 1.50 1.50 Community Park Recreation Area Manager 1.00 1.00 1.00 Recreation Coordinator 1.00 2.00 2.00 Administrative Assistant II 0.66 1.00 1.00 Total 2.66 4.00 4.00 52 of 194 June 13, 2023, Item #9 2021-22 Actual 2022-23 Actual 2023-24 Budget AUTHORIZED POSITIONS Summary by Department Development Services Department Director Director of Development Services 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 Management Analyst 1.00 1.00 1.00 Senior Administrative Assistant 1.00 1.00 1.00 Administrative Assistant III 2.00 2.00 2.00 Total 6.00 6.00 6.00 Planning City Planner 1.00 1.00 1.00 Senior Planner 1.00 1.00 1.00 Associate Planner 2.00 2.00 2.00 Assistant Planner 1.00 1.00 1.00 Senior Code Compliance Officer 0.00 1.00 1.00 Code Compliance Officer 2.00 1.00 1.00 Development Services Aide 0.50 1.00 1.00 Total 7.50 8.00 8.00 Capital Improvement Projects Engineering Principal Civil Engineer 0.00 1.00 1.00 Senior Civil Engineer 1.00 0.00 0.00 Associate Civil Engineer 2.00 2.00 2.00 Special Projects Engineer 1.00 1.00 1.00 Total 4.00 4.00 4.00 Land Development Engineering City Engineer 1.00 1.00 1.00 Senior Civil Engineer 1.00 1.00 1.00 Associate Civil Engineer4 1.00 1.00 1.00 Assistant Engineer 1.00 1.00 1.00 Engineering Technician II5 0.00 1.00 1.00 Engineering Technician I 1.00 0.00 0.00 Total 5.00 5.00 5.00 Engineering Inspection Lead Engineering Inspector 1.00 1.00 1.00 Engineering Inspector 2.00 2.00 2.00 Total 3.00 3.00 3.00 53 of 194 June 13, 2023, Item #9 2021-22 Actual 2022-23 Actual 2023-24 Budget AUTHORIZED POSITIONS Summary by Department Public Works Department Director Director of Public Works 1.00 1.00 1.00 Senior Management Analyst2 1.00 1.00 1.00 Senior Administrative Assistant - Confidential 1.00 1.00 1.00 Total 3.00 3.00 3.00 Maintenance Operations Assistant Director of Public Works for Maintenance Operations 1.00 1.00 1.00 Public Works Operations Manager 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 Warehouse Associate 1.00 1.00 1.00 Administrative Assistant III 2.00 2.00 2.00 Total 6.00 6.00 6.00 Facilities Maintenance Facilities Maintenance and Special Districts Supervisor 1.00 1.00 1.00 Contract Specialist/Inspector 1.00 1.00 1.00 Senior Facilities Maintenance Technician6 1.00 1.00 1.00 Facilities Maintenance Technician II 1.00 1.00 1.00 Total 4.00 4.00 4.00 Vehicle & Equipment Maintenance Fleet Maintenance Supervisor 1.00 1.00 1.00 Senior Equipment Mechanic7 2.00 2.00 2.00 Total 3.00 3.00 3.00 Landscape Maintenance Districts Contract Specialist/Inspector 1.00 1.00 1.00 Total 1.00 1.00 1.00 Park, Trail, & Landscape Maintenance Parks and Trails Area Manager 1.00 1.00 1.00 Parks Maintenance Supervisor 0.00 2.00 2.00 Senior Parks Maintenance Crew Leader 2.00 0.00 0.00 Parks Maintenance Crew Leader 1.00 1.00 1.00 Parks Maintenance Worker II8 5.00 5.00 5.00 Parks Maintenance Worker I 5.00 5.00 6.00 Total 14.00 14.00 15.00 54 of 194 June 13, 2023, Item #9 2021-22 Actual 2022-23 Actual 2023-24 Budget AUTHORIZED POSITIONS Summary by Department Street Maintenance Construction Maintenance Supervisor 1.00 1.00 1.00 Construction Maintenance Crew Leader 2.00 2.00 2.00 Construction Maintenance Worker II9 4.00 4.00 4.00 Construction Maintenance Worker I 2.00 2.00 2.00 Total 9.00 9.00 9.00 Stormwater & Flood Control Construction Maintenance Supervisor 1.00 1.00 1.00 Construction Maintenance Crew Leader 1.00 1.00 1.00 Stormwater Maintenance and Construction Worker II10 3.00 3.00 3.00 Stormwater Maintenance and Construction Worker I 1.00 1.00 1.00 Total 6.00 6.00 6.00 Utility Systems Operations & Maintenance Assistant Director of Public Works for Utilities 1.00 1.00 1.00 SCADA, Electrical, Instrumentation and Controls Supervisor 0.00 0.00 1.00 Utility Systems Supervisor 1.00 1.00 1.00 Utilities Administrator 1.00 1.00 1.00 Senior Electrical, Instrumentation, and Controls Technician 0.00 0.00 2.00 Senior Utility Systems Technician 2.00 2.00 0.00 Senior Management Analyst2 1.00 1.00 1.00 Utility Systems Mechanic Crew Lead11 0.00 0.00 1.00 Senior Utility Systems Mechanic12 1.00 1.00 1.00 Utility Systems Mechanic 3.00 3.00 2.00 Senior Administrative Assistant 1.00 1.00 1.00 Total 11.00 11.00 12.00 Reclaimed Water Cross-Connection Specialist 1.00 1.00 1.00 Total 1.00 1.00 1.00 Wastewater Collection Wastewater Utilities Supervisor 1.00 1.00 1.00 Wastewater Utilities Crew Leader 2.00 2.00 2.00 Wastewater Utilities Worker II 2.00 2.00 2.00 Wastewater Utilities Worker I 2.00 2.00 2.00 Total 7.00 7.00 7.00 55 of 194 June 13, 2023, Item #9 2021-22 Actual 2022-23 Actual 2023-24 Budget AUTHORIZED POSITIONS Summary by Department Water Transmission/Distribution Water Utilities Distribution Supervisor 1.00 1.00 1.00 Water Utilities Crew Leader 2.00 2.00 2.00 Cross-Connection Specialist 1.00 1.00 1.00 Water Utilities Worker II13 3.00 3.00 3.00 Water Utilities Worker I 4.00 4.00 4.00 Total 11.00 11.00 11.00 Water Supply, Treatment, Storage Principal Civil Engineer - Utilities 1.00 1.00 1.00 Water Treatment Plant Manager 1.00 1.00 1.00 Water Treatment Plant Lead Operator14 0.00 1.00 1.00 Water Treatment Plant Operator III15 9.00 8.00 8.00 Total 11.00 11.00 11.00 Fire Department Director Fire Chief 1.00 1.00 1.00 Deputy Fire Chief 0.00 0.00 1.00 Senior Management Analyst 1.00 1.00 1.00 Senior Administrative Assistant - Confidential 1.00 1.00 1.00 Total 3.00 3.00 4.00 Fire Suppression Fire Battalion Chief 3.00 3.00 3.00 Fire Captain/Paramedic 12.00 12.00 12.00 Fire Engineer/Paramedic 12.00 12.00 12.00 Firefighter/Paramedic 24.00 24.00 24.00 Total 51.00 51.00 51.00 Fire Prevention Deputy Fire Chief 1.00 1.00 0.00 Deputy Fire Marshal 0.00 1.00 1.00 Senior Fire Safety Inspector 1.00 1.00 1.00 Fire Safety Inspector 1.00 0.00 1.00 Total 3.00 3.00 3.00 City of Poway FY 2023-24 Operating Budget xix 56 of 194 June 13, 2023, Item #9 2021-22 Actual 2022-23 Actual 2023-24 Budget AUTHORIZED POSITIONS Summary by Department Citywide Full-time Equivalent Employees Legislative & Administrative Services 9.00 8.00 8.00 Finance 20.75 22.50 23.00 Human Resources & Risk Management 6.00 6.00 7.00 Community Services 23.12 27.23 29.23 Development Services 25.50 26.00 26.00 Public Works 87.00 87.00 89.00 Fire 57.00 57.00 58.00 Total 228.37 233.73 240.23 1. Position unfunded since Fiscal Year 2020-21. 2. Position underfilled at the Management Analyst level. 3. One position underfilled at the Administrative Assistant II level. 4. Position underfilled at the Assistant Engineer level. 5. Flexibly staffed position. 6. Position underfilled at the Facilities Technician I level. 7. One position underfilled at the Equipment Mechanic level. 8. One position underfilled at the Parks Maintenance Worker I level. 9. Four positions underfilled at the Construction Maintenance Worker I level. 10. Two positions underfilled at the Stormwater Maintenance and Construction Worker I level. 11. One position underfilled at the Senior Utilities Systems Mechanic level. 12. One position underfilled at the Utility Systems Mechanic level. 13. One position underfilled at the Water Utilities Worker I level. 14. One position underfilled at the Water Treatment Plant Operator III level. 15. Two positions underfilled at the Water Treatment Plant Operator II level, and two positions underfilled at the Water Treatment Plant Operator III level. City of Poway FY 2023-24 Operating Budget xx 57 of 194 June 13, 2023, Item #9 BUDGET OVERVIEW The City’s operating budget for Fiscal Year 2023-24 totals $111.7 million. The operating budget covers the day-to-day costs of providing services for fire protection, law enforcement, parks and recreation services, streets, and water, wastewater, drainage and stormwater utilities. Also included in this amount are various special programs and debt service costs. Budget Schedule The City’s fiscal year begins July 1 and ends June 30 the following calendar year. Halfway through each fiscal year, staff begin preparing the following fiscal year’s budget. The proposed budget is developed, then presented to the City Council for review and approval in June. Funds of the Budget The City uses a fund accounting system, which segregates revenues and expenditures by specific activity. Under this system, the funding source determines how the money can be spent. The General Fund is the City’s principal funding source for fire protection, law enforcement, parks and recreation, planning and engineering, and other operations that are not paid for by dedicated or restricted sources. Enterprise Funds are used to separately account for operations that are self-supporting. For these funds, costs are fully recovered from user charges, which may only be used to support that service, such as water or wastewater. Special Revenue Funds are used to account for activities paid for by dedicated revenue sources with specific limitations, such as gas tax, which must be spent on street maintenance. Finally, other funds used by the City include Trust Funds, Reserve Funds, and Internal Service Funds. A description of each fund type is provided in the budget’s fund schedules (pages 1-31) which show each fund’s fiscal year beginning balance, projected revenues, budgeted expenditures, transfers to other funds, and projected year-end balance. December Budget planning begins January Review and update of current fiscal year budget projections February/ Departments prepare and submit budget requests March April Review and compile draft budget April/May Present draft budget to City Council appointed Budget Review Committee June City Council budget review and approval 58 of 194 June 13, 2023, Item #9 Understanding the Budget The operating budget is broken down into six departments. Departments are further broken down into divisions, such as Fire Suppression, or Parks, Trails & Landscape Maintenance, and finally by expenditure category, such as Professional/Contract Services. For each department and its respective divisions, the budget reports proposed expenditures for Fiscal Year 2023-24, the prior four years of budgeted or actual expenditures, and provides a description of the division. 59 of 194 June 13, 2023, Item #9 FUND SUMMARY Beginning Balance+ Sources (revenues & transfers) -Uses (expenditures & transfers)= Projected Year-End Balance FUND DETAIL Beginning Balance + Sources (Revenues) - Expenditures by Department Operating Budgets & Capital Projects and Transfers/Loans = Projected Year-End Balance ' REVENUE Grouped by Fund and broken down by type (account) [ ' EXPENDITURES • • OPERATING CAPITAL ] EXPENDITURES PROJECTS BY FUND . Streets • . Drainage . Government Buildings OPERATING . Parks & Open DEPARTMENTS Space . Water & Sewer • System Improvement City Staffing For Fiscal Year 2023-24, the budget authorizes 240.23 full-time equivalent positions to staff the City. Included in this total is the addition of 6.5 full-time equivalent positions in order to meet specific identified needs for the community and organization, and which are discussed in more detail in the City Manager’s Letter of Transmittal (pages i-vi). A summary of the authorized positions by department is shown in the “Authorized Positions” schedule (pages xiii-xx). The department operating budget pages present the organization charts and positions assigned to each division. Salary and benefit costs account for roughly 33% of total operating expenditures. This percentage would typically be greater except the City contracts for law enforcement services with the San Diego County Sheriff’s Department. The City's employee classifications and salary ranges can be found in the Salary and Wage Schedules on the City’s website. General Fund The General Fund has a balanced budget for Fiscal Year 2023-24. The General Fund makes up just over half of the City’s overall operating budget at $55.9 million. Operating costs for fire protection and law enforcement make up roughly 50% of all General Fund expenditures. An additional $5.1 million in transfers of General Fund resources to other funds for debt service and other purposes bring the total use of General Fund resources to $61.0 million. Included in these amounts is a $1.76 million payment for the City’s Fiscal Year 2023-24 cost share towards the restoration of the Los Penasquitos Lagoon. While this amount is included in the operating budget, it is not considered a City operational cost, and the Unassigned Fund Balance has previously been identified as the funding source for this payment. A breakdown of General Fund expenditures is shown below. Fiscal Year 2023-24 General Fund Expenditures 60 of 194 June 13, 2023, Item #9 Law Enforcement $15.2M I 25% Community Services+ Parks Maintenance $ll.2M I 18% $15.3M I 25% Fire Department Non-operating (Debt; Other Transfers) Public Works $3.6M I 6% $5.lM I 8 % $6.SM I 11% Development Services & Hous ing $4.0M 17% General/Adm in. The General Fund receives its money for operations primarily from sales tax, property tax, and fees for services. For Fiscal Year 2023-24, total General Fund revenues are projected at $60.3 million. Property tax and sales tax combined comprise 73% of General Fund revenues. The City receives approximately 21.1% of the base 1% property taxes levy collected by the County Assessor. The remainder of property taxes generated in the City goes to schools, the County, and special districts. The City receives 1.0% of the 7.75% sales tax rate in Poway. The City’s portion of the sales tax rate has remained the same since it was originally adopted in 1980. The balance primarily goes to the State and County. A breakdown of General Fund revenues is shown below. Fiscal Year 2023-24 General Fund Revenues Utilities City-provided water and wastewater services are supported entirely by customers’ bills. Rates support necessary operational expenditures, the purchase and treatment of raw water, and capital improvements to ensure a safe and reliable system including a water treatment plant, pipes, pump stations, and reservoirs. The budget and financial activity for each utility service is segregated into individual funds. Any unspent budget from a utility’s annual operations is placed in reserve and is used for capital projects and to moderate future rate increases. The cost of the planned reinvestment in the City’s aging water system is anticipated to average more than $15.0 million each year over the next several years. This is being driven by the Water Infrastructure Improvement Program. This program is comprised of the Clearwell Bypass, the Clearwell Replacement, and the San Diego County Water Authority (SDCWA) Treated Water Connection projects. The goal of these projects is to improve the 61 of 194 June 13, 2023, Item #9 Property Taxes $26.3M 144% Sales Tax es Other $2.BM I 4 % Fire & Ambulance Fees $3.BM I 6% Franchise Fees $2.BM I 5% $3.7M 16% Community Services Fees $1.GM I 3% Development Services Fees Interest $1.lM I 2% $0.BM I 1% TOT reliability, redundancy, and resiliency of Poway’s water system, and these projects represent the single largest set of capital improvement projects in the City’s history. The proposed Fiscal Year 2023-24 Water Utility Fund budget includes $37.6 million in revenues and $33.5 million in total expenditures. These amounts do not include the anticipated proceeds of the planned bond sale to finance Phase II of the Water Infrastructure Improvement Program or the related project costs to be paid from the bond proceeds. The bond sale is anticipated to occur in late summer 2023. See the Water Utility Funds section of the budget for more information. Like water, charges for wastewater service are used to support wastewater system operation, maintenance, and rehabilitation. The City contracts for wastewater treatment with the City of San Diego and only maintains the infrastructure needed to transport the wastewater for treatment. In anticipation of higher operating costs resulting from upgrades to City of San Diego’s sewer treatment and disposal system, as well as its significant water purification project, it is projected that most of the previously accumulated Wastewater Fund balance will be needed for Poway’s share of the Pure Water Program in the near-term. This proactive approach to managing the impacts of the Pure Water Program should minimize impacts to ratepayers, all else being equal. Despite the near-term increase in costs, one of the benefits of the Pure Water Program is to divert sewage flow from the Point Loma Treatment Plant. This diversion should lower the City’s wastewater treatment costs over the long-term. It is also hoped the Pure Water Program obviates the need for the Point Loma Sewer Treatment Plant to upgrade to secondary treatment, which would result in cost avoidance. While San Diego is investing in its treatment system, the City is also investing in its system. The cost of the planned reinvestment in the City’s aging sewer system is anticipated to average $1.6 million each year over the next several years. The proposed Fiscal Year 2023-24 Wastewater Utility Fund budget includes $10.4 million in revenues and $10.5 million in total expenditures. As previously mentioned, the City proactively accumulated fund balance through incremental rate increases to pay for the City’s portion of the San Diego Pure Water Program. See the Wastewater Utility Funds section of the budget for more information. Capital Improvement Program The proposed Capital Improvement Program (CIP) will be separately brought forward to the City Council for consideration later in the fiscal year. However, there are currently 33 approved projects totaling $48 million in various stages of completion continuing to move forward. Any additional time-sensitive projects that are ready to move forward will be presented to the City Council on an as-needed basis. Notable Impacts The City is realizing the benefits of recent cost recovery and cost reduction/containment actions which positively impact the Fiscal Year 2023-24 operating budget, and are anticipated to continue to positively impact future budgets. Such actions include an update to the City’s ambulance fees in early 2022 in order to reflect the current cost of services provided, thereby 62 of 194 June 13, 2023, Item #9 generating nearly $1.8 million in additional annual cost recovery. Another action was the issuance of pension obligation bonds in December 2021, which refinanced the City’s CalPERS unfunded accrued pension liability, resulting in current annual budget savings of approximately $1.5 million. Another example is the current five-year law enforcement services contract with the San Diego County Sheriff’s Department, which has historically been a source of substantial annual cost increases. Under the new contract that took effect on July 1, 2022, annual cost increases for each of the first two years of the agreement, including Fiscal Year 2023-24, are just 1.0%, with increases of just 3.5% annually for each of the final three years, thereby substantially reducing the annual cost impact this contract has historically had on the City’s budget. The Fiscal Year 2023-24 budget includes only a moderate amount of new programs and expenditures with a total cost of $576,478. These are discussed in more detail in the City Manager’s Letter of Transmittal (pages i-vi). Additional Information Under direction of the City Manager, the Finance Department prepares the City’s operating budget document. In addition to the published document, other budget resources are available on the City’s website. The City’s budget is reviewed by the Budget Review Committee (Committee), whose members are appointed by the City Council. The Committee also prepares recommendations for consideration by the City Council when the budget is adopted at a public hearing each June. The Committee’s recommendations are available for review on the City’s website with the budget document. Questions about the budget may be directed via email to the Finance Department at finance@poway.org. 63 of 194 June 13, 2023, Item #9 Estimated (+) or (-)(-)Estimated Beginning (-)Loans/Interest =Ending Fund Balance (+)(-)Program Transfers and Bond Net Fund Fund Balance July 1, 2023 Revenues Operations Costs In(Out)Redemption Activity June 30, 2024 FUND General Fund $15,142,868 $59,480,794 $55,859,231 $-$(4,301,146)$-$(679,584)$14,463,284 Capital Improvement Fund 4,938,451 34,498 - - 1,700,000 - 1,734,498 6,672,949 Revenue Volatility Reserve Fund 5,099,652 - - - 122,028 - 122,028 5,221,681 Expenditure Volatility Reserve Fund 2,549,826 - - - 61,014 - 61,014 2,610,840 Extreme Events Reserve Fund 14,333,554 - - - 701,560 - 701,560 15,035,114 Pension Reserve Fund 1,299,651 - - - - - - 1,299,651 Streets Funds 4,967,322 5,054,248 1,568,877 - - - 3,485,371 8,452,694 Drainage & Stormwater Funds 3,641,231 1,504,100 978,107 - 184,947 - 710,940 4,352,171 Grant Funds1 1,633,899 579,487 4,000 143,154 (157,000) - 275,333 1,909,232 Developer Contribution/Mitigation Funds 2,715,821 372,147 - - - - 372,147 3,087,968 Special Assessment Districts 8,030,204 2,773,653 2,975,642 - 503,568 - 301,579 8,331,782 Other Assessment Funds 656,131 1,018,550 - 355,000 (624,000) 154,337 (114,787) 541,344 Debt Service Funds 263,134 285,040 - - 3,252,024 3,525,537 11,527 274,661 Water Utility Funds 14,837,853 37,494,135 31,563,169 - (464,449) 1,343,673 4,122,844 18,960,697 Wastewater Utility Funds 15,073,459 10,360,409 10,165,439 - (170,604) 94,066 (69,700) 15,003,759 Capital Replacement Funds 15,662,044 3,911,005 2,771,015 - 1,576,171 50,698 2,665,463 18,327,507 Trust Funds 863,599 10,380 - - (3,600) - 6,780 870,379 City Housing Funds 4,727,936 93,087 161,700 - 62,892 - (5,721) 4,722,215 Total $116,436,635 $122,971,533 $106,047,180 $498,154 $2,443,404 $5,168,311 $13,701,292 $130,137,927 1. These expenditures are directly charged to these funds and are not included in the Operating Budget by Fund summary. STATEMENT OF FUND BALANCES Summary (Reflects Cost Allocation) City of Poway FY 2023-24 Operating Budget 1 64 of 194 June 13, 2023, Item #9 GENERAL FUND Fund Number: 1000 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual1 Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$7,308,113 $6,728,100 $9,327,401 $13,155,789 $13,155,789 $15,142,868 REVENUES Taxes & Franchises Property Tax 22,362,155 23,147,091 24,264,630 24,976,187 24,988,389 26,256,293 Sales Tax 14,185,047 15,952,859 17,959,219 16,892,575 17,126,482 17,398,000 Franchise Fees, TOT 2,890,708 2,852,173 3,302,175 2,969,973 3,403,989 3,592,742 Fees, Permits & Services 6,089,210 6,567,981 8,785,305 8,824,223 9,117,368 9,086,879 Use of Property, Grants, Other 3,014,340 2,258,101 5,379,435 2,280,543 3,366,340 3,146,880 Total General Fund Revenues 48,541,459 50,778,205 59,690,765 55,943,501 58,002,568 59,480,794 TOTAL FUNDS AVAILABLE 55,849,572 57,506,305 69,018,166 69,099,290 71,158,357 74,623,662 EXPENDITURES Operating Expenses Legislative and Admin. Services 1,052,212 1,048,071 3,322,903 802,871 756,431 813,090 Finance 1,793,891 1,830,894 6,020,810 1,817,444 2,118,743 1,938,598 Human Resources 1,119,226 1,238,666 2,446,639 1,151,392 1,119,813 1,284,702 Community Services 5,583,546 4,984,432 10,053,029 6,901,179 7,130,637 7,560,666 Development Services 4,996,920 5,225,246 11,476,570 5,372,232 5,070,286 6,486,330 Public Works 5,833,641 6,599,288 11,425,107 7,401,621 7,157,317 7,281,845 Fire 13,175,004 13,319,162 26,937,363 13,494,826 14,003,003 15,324,977 Law Enforcement 13,512,329 14,097,878 14,464,720 14,935,830 14,906,188 15,169,023 Total Operating Expenses 47,066,769 48,343,637 86,147,141 51,877,395 52,262,418 55,859,231 Capital Projects - 20,120 627,000 20,000 20,000 - Programs 62,886 - 5,800 2,000 2,000 - Total Capital Projects/Programs 62,886 20,120 632,800 22,000 22,000 - TOTAL EXPENDITURES 47,129,655 48,363,757 86,779,941 51,899,395 52,284,418 55,859,231 OTHER SOURCES/USES Reserve Funds Transfers In/(Out)62,428 (558,064) (1,299,651) (636,190) (1,305,600) (569,879) All Other Transfers In/(Out)(623,851) 954,661 (139,794) (2,649,245) (2,663,529) (3,731,267) Other Fund Balance Activity (1,430,394) (211,744) 32,357,009 - 238,058 - TOTAL OTHER SOURCES/USES (1,991,817) 184,853 30,917,564 (3,285,435) (3,731,071) (4,301,146) NET FUND ACTIVITY (580,013) 2,599,301 3,828,388 758,671 1,987,079 (679,584) 2 ENDING FUND BALANCE $6,728,100 $9,327,401 $13,155,789 $13,914,460 $15,142,868 $14,463,284 1 2 ABOUT The General Fund is the City’s principal source for fire protection,law enforcement,parks and recreation,planning and engineering and other operations that are not funded by dedicated or restricted sources.The primary source of revenues for the General Fund are property taxes, sales tax, and fees for services. FY 2023-24 Net Fund Activity includes $1,760,258 in expenditures for the City's cost share payment towards the Los Penasquitos Lagoon restoration project, a portion of which is funded from the Unassigned Fund Balance. FY 2021-22 Expenditures and Other Fund Balance Activity include approximately $32.8 million in bond proceeds and the use of bond proceeds to retire a substantial portion of the City's unfunded pension liability. City of Poway FY 2023-24 Operating Budget 2 65 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$9,434,773 $13,044,810 $8,403,671 $6,893,768 $6,893,768 $4,938,451 REVENUES 3,370,420 38,792 126,427 40,576 40,576 34,498 TOTAL FUNDS AVAILABLE 12,805,193 13,083,603 8,530,098 6,934,345 6,934,345 4,972,949 EXPENDITURES Operating Expenses - - - - - - Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services - - - - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses - - - - - - Capital Projects 1,757,079 4,679,932 1,636,330 320,500 2,008,172 - Programs - - - - - - Total Capital Projects/Programs 1,757,079 4,679,932 1,636,330 320,500 2,008,172 - TOTAL EXPENDITURES 1,757,079 4,679,932 1,636,330 320,500 2,008,172 - OTHER SOURCES/USES TRANSFERS In/(Out)(1,493,304) - - - - - LOANS In/(Out)(1,700,000) - - - - 1,700,000 OTHER FUND BALANCE ACTIVITY 5,190,000 - - - 12,278 - TOTAL OTHER SOURCES/USES 1,996,696 - - - 12,278 1,700,000 NET FUND ACTIVITY 3,610,037 (4,641,140) (1,509,902) (279,924) (1,955,318) 1,734,498 ENDING FUND BALANCE $13,044,810 $8,403,671 $6,893,768 $6,613,845 $4,938,451 $6,672,949 ABOUT CAPITAL IMPROVEMENT FUND This fund was created by a transfer from the General Fund to establish a funding source for various community reinvestment Capital Improvement Projects.The original source of funds was a distribution from the Redevelopment Property Tax Trust Fund,associated with dissolution of the Redevelopment Agency.Allocating these funds for community reinvestment purposes is intended to mitigate in part the loss of Redevelopment as a financing tool for the City's Capital Improvement Program. Fund: 1060 City of Poway FY 2023-24 Operating Budget 3 66 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$4,651,262 $4,637,389 $4,761,404 $4,809,518 $4,809,518 $5,099,652 REVENUES - - 48,114 - - - TOTAL FUNDS AVAILABLE 4,651,262 4,637,389 4,809,518 4,809,518 4,809,518 5,099,652 EXPENDITURES Operating Expenses Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services - - - - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses - - - - - - Capital Projects - - - - - - Programs - - - - - - Total Capital Projects/Programs - - - - - - TOTAL EXPENDITURES - - - - - - OTHER SOURCES/USES TRANSFERS In/(Out)(13,873) 124,015 - 141,376 290,134 122,028 RDA LOANS In/(Out)- - - - - - LOANS In/(Out)- - - - - - OTHER FUND BALANCE ACTIVITY - - - - - - TOTAL OTHER SOURCES/USES (13,873) 124,015 - 141,376 290,134 122,028 NET FUND ACTIVITY (13,873) 124,015 48,114 141,376 290,134 122,028 ENDING FUND BALANCE $4,637,389 $4,761,404 $4,809,518 $4,950,894 $5,099,652 $5,221,681 ABOUT This fund was created by transfers from the General Fund consistent with the General Fund Reserve Policy adopted in October 2015.It will be drawn upon as necessary to help mitigate actions by the State,possible reductions in State funding,or unforeseen effects of the economy. REVENUE VOLATILITY RESERVE FUND Fund: 1100 City of Poway FY 2023-24 Operating Budget 4 67 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$2,325,626 $2,318,690 $2,380,703 $2,404,760 $2,404,760 $2,549,826 REVENUES - - 24,057 - - - TOTAL FUNDS AVAILABLE 2,325,626 2,318,690 2,404,760 2,404,760 2,404,760 2,549,826 EXPENDITURES Operating Expenses - - - - - - Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services - - - - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses - - - - - - Capital Projects - - - - - - Programs - - - - - - Total Capital Projects/Programs - - - - - - TOTAL EXPENDITURES - - - - - - OTHER SOURCES/USESTRANSFERS In/(Out)(6,936) 62,013 - 70,688 145,066 61,014 RDA LOANS In/(Out)- - - - - - LOANS In/(Out)- - - - - - OTHER FUND BALANCE ACTIVITY - - - - - - TOTAL OTHER SOURCES/USES (6,936) 62,013 - 70,688 145,066 61,014 NET FUND ACTIVITY (6,936) 62,013 24,057 70,688 145,066 61,014 ENDING FUND BALANCE $2,318,690 $2,380,703 $2,404,760 $2,475,448 $2,549,826 $2,610,840 ABOUT This fund was created by transfers from the General Fund consistent with the General Fund Reserve Policy adopted in October 2015. It will be drawn upon as necessary to address major, unanticipated non-emergency expenditures. EXPENDITURE VOLATILITY RESERVE FUND Fund: 1110 City of Poway FY 2023-24 Operating Budget 5 68 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$13,953,796 $11,912,177 $12,284,213 $12,407,806 $12,407,806 $14,333,554 REVENUES - - 123,593 - - - TOTAL FUNDS AVAILABLE 13,953,796 11,912,177 12,407,806 12,407,806 12,407,806 14,333,554 EXPENDITURES Operating Expenses - - - - - - Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services - - - - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses - - - - - - Capital Projects - - - - - - Programs - - - - - - Total Capital Projects/Programs - - - - - - TOTAL EXPENDITURES - - - - - - OTHER SOURCES/USES TRANSFERS In/(Out)(41,619) 372,036 - 424,126 870,400 386,837 RDA LOANS In/(Out)- - - - - - LOANS In/(Out)(2,000,000) - - - 1,055,348 314,723 OTHER FUND BALANCE ACTIVITY - - - - - - TOTAL OTHER SOURCES/USES (2,041,619) 372,036 - 424,126 1,925,748 701,560 NET FUND ACTIVITY (2,041,619) 372,036 123,593 424,126 1,925,748 701,560 ENDING FUND BALANCE $11,912,177 $12,284,213 $12,407,806 $12,831,932 $14,333,554 $15,035,114 ABOUT This fund was created by transfers from the General Fund consistent with the General Fund Reserve Policy adopted in October 2015.It will be drawn upon as necessary for extreme events,including natural disasters.Expenditures from this fund may be subject to State (OES)or Federal (FEMA)reimbursement.The LOANS In/(Out)activity presented above reflects the appropriation of funds for the Poway Emergency Assistance Recovery Loan (PEARL)program and the subsequent repayments to the Extreme Events Reserve Fund of the amount not needed for the program or of loan repayments received. EXTREME EVENTS RESERVE FUND Fund: 1120 City of Poway FY 2023-24 Operating Budget 6 69 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$-$-$-$1,299,651 $1,299,651 $1,299,651 REVENUES - - - - - - TOTAL FUNDS AVAILABLE - - - 1,299,651 1,299,651 1,299,651 EXPENDITURES Operating Expenses - - - - - - Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services - - - - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses - - - - - - Capital Projects - - - - - - Programs - - - - - - Total Capital Projects/Programs - - - - - - TOTAL EXPENDITURES - - - - - - OTHER SOURCES/USES TRANSFERS In/(Out)- - 1,299,651 - - - RDA LOANS In/(Out)- - - - - - LOANS In/(Out)- - - - - - OTHER FUND BALANCE ACTIVITY - - - - - - TOTAL OTHER SOURCES/USES - - 1,299,651 - - - NET FUND ACTIVITY - - 1,299,651 - - - ENDING FUND BALANCE $-$-$1,299,651 $1,299,651 $1,299,651 $1,299,651 ABOUT PENSION RESERVE FUND Fund: 1040 This fund was created by transfers from the General Fund consistent with the Pension Reserve &Funding Policy adopted in November 2021.Per the Policy,up to 50%of a fiscal year's audited increase in General Fund unassigned fund balance may be transferred to the Pension Reserve Fund.The Pension Reserve Fund will be drawn upon as necessary to mitigate pension expenses. City of Poway FY 2023-24 Operating Budget 7 70 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$3,930,334 $4,071,562 $5,342,153 $5,992,033 $5,992,033 $4,967,322 REVENUES 2,722,891 4,057,770 3,253,961 6,266,663 6,036,940 5,054,248 TOTAL FUNDS AVAILABLE 6,653,225 8,129,331 8,596,114 12,258,696 12,028,973 10,021,570 EXPENDITURES Operating Expenses - - - - - - Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services 7,500 7,500 8,032 7,500 7,500 7,500 Public Works 2,301,877 2,704,017 1,278,385 994,648 994,647 1,561,377 Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 2,309,377 2,711,517 1,286,416 1,002,148 1,002,147 1,568,877 Capital Projects 284,561 75,661 1,317,665 3,909,591 6,073,537 - Programs - - - - - - Total Capital Projects/Programs 284,561 75,661 1,317,665 3,909,591 6,073,537 - TOTAL EXPENDITURES 2,593,938 2,787,178 2,604,081 4,911,739 7,075,684 1,568,877 OTHER SOURCES/USES TRANSFERS In/(Out)12,273 - - - - - RDA LOANS In/(Out)- - - - - - LOANS In/(Out)- - - - - - OTHER FUND BALANCE ACTIVITY - - - - 14,033 - TOTAL OTHER SOURCES/USES 12,273 - - - 14,033 - NET FUND ACTIVITY 141,226 1,270,592 649,880 1,354,924 (1,024,711) 3,485,371 ENDING FUND BALANCE $4,071,561 $5,342,153 $5,992,033 $7,346,957 $4,967,322 $8,452,694 ABOUT These funds are used to finance the construction, repair and maintenance of City streets, funded by developer fees, a special regional sales tax and from State gasoline taxes. STREETS FUNDS Fund Numbers: 21xx | 22xx City of Poway FY 2023-24 Operating Budget 8City of Poway FY 2023-24 Operating Budget 8 71 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$3,884,743 $4,384,258 $3,965,937 $4,528,257 $4,528,257 $3,641,231 REVENUES 1,537,319 1,616,465 1,712,382 1,576,863 1,576,863 1,504,100 TOTAL FUNDS AVAILABLE 5,422,063 6,000,723 5,678,319 6,105,120 6,105,120 5,145,331 EXPENDITURES Operating Expenses Legislative and Admin. Services 18,892 20,143 19,460 17,505 17,505 15,534 Finance Department 32,919 31,354 36,544 35,022 35,022 28,886 Human Resources Department 29,249 33,826 36,974 34,084 34,084 36,015 Community Services - - - - - - Development Services 47,215 45,704 40,231 29,091 29,091 27,112 Public Works 857,510 718,960 970,865 947,453 947,453 870,560 Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 985,785 849,987 1,104,074 1,063,155 1,063,155 978,107 Capital Projects 61,886 604,799 45,988 505,000 1,531,663 - Programs - - - - - - Total Capital Projects/Programs 61,886 604,799 45,988 505,000 1,531,663 - TOTAL EXPENDITURES 1,047,671 1,454,786 1,150,062 1,568,155 2,594,818 978,107 OTHER SOURCES/USES TRANSFERS In/(Out)9,866 - - - - - RDA LOANS In/(Out)- (580,000) - 114,034 114,034 184,947 OTHER FUND BALANCE ACTIVITY - - - - 16,896 - TOTAL OTHER SOURCES/USES 9,866 (580,000) - 114,034 130,930 184,947 NET FUND ACTIVITY 499,514 (418,321) 562,320 122,742 (887,026) 710,940 ENDING FUND BALANCE $4,384,258 $3,965,937 $4,528,257 $4,650,999 $3,641,231 $4,352,171 ABOUT These funds are used to finance drainage maintenance activities,construction of flood control and drainage improvements, and for stormwater program activities.The primary sources of revenue are from property tax assessments and development impact fees. DRAINAGE & STORMWATER FUNDS Fund Numbers: 2310 | 2320 72 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$1,257,331 $1,539,212 $1,424,219 $1,866,965 $1,866,965 $1,633,899 REVENUES 917,355 1,854,089 854,559 623,442 775,417 579,487 TOTAL FUNDS AVAILABLE 2,174,686 3,393,301 2,278,779 2,490,407 2,642,382 2,213,386 EXPENDITURES Operating Expenses Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services 1,372 1,097 3,744 4,000 4,000 4,000 Development Services - - - - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 1,372 1,097 3,744 4,000 4,000 4,000 Capital Projects 80,577 130,088 99,715 159,157 359,382 - Programs 85,373 476,663 151,629 172,202 600,728 143,154 Total Capital Projects/Programs 165,950 606,751 251,343 331,359 960,110 143,154 TOTAL EXPENDITURES 167,322 607,848 255,088 335,359 964,110 147,154 OTHER SOURCES/USES TRANSFERS In/(Out)(468,152) (1,361,234) (156,727) (157,000) (161,285) (157,000) LOANS In/(Out)- - - - - - GRANTS OUTSTANDING - - - - - - OTHER FUND BALANCE ACTIVITY - - - - 116,913 - TOTAL OTHER SOURCES/USES (468,152) (1,361,234) (156,727) (157,000) (44,372) (157,000) NET FUND ACTIVITY 281,881 (114,993) 442,745 131,083 (233,065) 275,333 ENDING FUND BALANCE $1,539,212 $1,424,219 $1,866,965 $1,998,048 $1,633,899 $1,909,232 ABOUT These funds are used to account for various grants that are received by the City. Grant programs available to the City include Federal Community Development Block Grants (CDBG),and various State grant programs for transportation improvements,recycling,law enforcement, and traffic safety. GRANT FUNDS Fund Numbers: 24xx | 25xx | 28xx 73 of 194 June 13, 2023, Item #9 2019-20 20120-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$2,037,136 $1,750,291 $2,302,110 $2,912,203 $2,912,203 $2,715,821 REVENUES 181,988 551,819 610,093 1,554,518 1,554,518 372,147 TOTAL FUNDS AVAILABLE 2,219,124 2,302,110 2,912,203 4,466,721 4,466,721 3,087,968 EXPENDITURES Operating Expenses Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services - - - - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses - - - - - - Capital Projects 468,834 - - - 1,614,181 - Programs - - - - 136,719 - Total Capital Projects/Programs 468,834 - - - 1,750,900 - TOTAL EXPENDITURES 468,834 - - - 1,750,900 - OTHER SOURCES/USES TRANSFERS In/(Out)- - - - - - LOANS In/(Out)- - - - - - OTHER FUND BALANCE ACTIVITY - - - - - - TOTAL OTHER SOURCES/USES - - - - - - NET FUND ACTIVITY (286,845) 551,819 610,093 1,554,518 (196,382) 372,147 ENDING FUND BALANCE $1,750,291 $2,302,110 $2,912,203 $4,466,721 $2,715,821 $3,087,968 ABOUT These funds are used for acquisition and preservation of habitat financed by development fees, for financing public improvements or services that benefit the properties against which the assessments are levied, and to support fire suppression operations. DEVELOPER CONTRIBUTION/MITIGATION FUNDS Fund Numbers: 2510 | 2520 | 2580 | 4110 | 4220 74 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$8,417,917 $7,895,511 $8,537,104 $8,802,149 $8,802,149 $8,030,204 REVENUES 2,649,022 2,593,635 2,679,597 2,741,892 2,741,892 2,773,653 TOTAL FUNDS AVAILABLE 11,066,939 10,489,147 11,216,701 11,544,041 11,544,041 10,803,857 EXPENDITURES Operating Expenses - - - - - - Legislative and Admin. Services 43,005 47,699 42,794 43,518 43,518 38,028 Finance Department 60,031 59,674 59,995 60,420 60,420 51,290 Human Resources Department 36,462 41,991 40,450 38,839 38,839 38,455 Community Services - - - - - - Development Services - - - - - - Public Works 2,377,453 2,150,568 2,264,582 2,873,102 3,111,968 2,847,869 Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 2,516,951 2,299,932 2,407,821 3,015,879 3,254,745 2,975,642 Capital Projects 1,072,991 73,143 433,556 250,000 1,169,967 - Programs - - - - - - Total Capital Projects/Programs 1,072,991 73,143 433,556 250,000 1,169,967 - TOTAL EXPENDITURES 3,589,943 2,373,075 2,841,377 3,265,879 4,424,713 2,975,642 OTHER SOURCES/USES TRANSFERS In/(Out)418,515 421,032 426,826 437,182 437,182 503,568 LOANS In/(Out)- - - - - - OTHER FUND BALANCE ACTIVITY - - - - 473,693 - TOTAL OTHER SOURCES/USES 418,515 421,032 426,826 437,182 910,875 503,568 NET FUND ACTIVITY (522,405) 641,592 265,046 (86,805) (771,946) 301,579 ENDING FUND BALANCE $7,895,511 $8,537,104 $8,802,149 $8,715,344 $8,030,204 $8,331,782 ABOUT These funds are used to finance services and improvements that benefit the properties against which the assessments are levied. Individual funds are used to account for the City's six landscape maintenance districts, and the lighting district. SPECIAL ASSESSMENT DISTRICT FUNDS Fund Numbers: 2590 | 26xx | 27xx 75 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$858,013 $877,439 $763,330 $836,932 $836,932 $656,131 REVENUES 1,053,358 1,046,045 1,116,742 1,027,765 1,027,765 1,018,550 TOTAL FUNDS AVAILABLE 1,911,371 1,923,485 1,880,072 1,864,697 1,864,697 1,674,681 EXPENDITURES Operating Expenses Legislative and Admin. Services - - - - - - Finance Department 222 420 26 - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services - - - - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 222 420 26 - - - Capital Projects - - - - - - Programs 245,571 374,893 306,353 355,000 430,216 355,000 Total Capital Projects/Programs 245,571 374,893 306,353 355,000 430,216 355,000 TOTAL EXPENDITURES 245,793 375,313 306,379 355,000 430,216 355,000 OTHER SOURCES/USES TRANSFERS In/(Out)(633,802) (630,505) (642,411) (644,000) (644,000) (644,000) LOANS In/(Out)- - 59,987 19,987 19,987 20,000 DEBT SERVICE (154,337) (154,337) (154,337) (154,337) (154,337) (154,337) OTHER FUND BALANCE ACTIVITY - - - - - - TOTAL OTHER SOURCES/USES (788,139) (784,842) (736,761) (778,350) (778,350) (778,337) NET FUND ACTIVITY 19,426 (114,110) 73,602 (105,585) (180,801) (114,787) ENDING FUND BALANCE $877,439 $763,330 $836,932 $731,347 $656,131 $541,344 ABOUT These funds are used to account for specific services supported by assessments and fees,including Fire Protection assessments,which are transferred to the General Fund for fire suppression and emergency operations,the 800 MHz regional emergency communications system, and the Household Hazardous Waste program, funded from fees on waste collection bills. OTHER ASSESSMENT FUNDS Fund Numbers: 2500 | 28xx 76 of 194 June 13, 2023, Item #9 2019-20 20120-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$225,098 $232,267 $238,195 $249,270 $249,270 $263,134 REVENUES 291,841 428,271 287,325 287,501 287,501 285,040 TOTAL FUNDS AVAILABLE 516,939 660,538 525,520 536,771 536,771 548,174 EXPENDITURES Operating Expenses Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services - - - - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses - - - - - - Capital Projects - - - - - - Programs - - - - - - Total Capital Projects/Programs - - - - - - TOTAL EXPENDITURES - - - - - - OTHER SOURCES/USES TRANSFERS In/(Out)916,609 927,386 926,690 2,390,980 2,853,356 3,252,024 LOANS In/(Out)- - - - - - DEBT SERVICE/REFUNDS (1,207,939) (1,209,402) (1,202,893) (2,664,041) (3,126,993) (3,525,537) OTHER FUND BALANCE ACTIVITY 6,658 (140,326) (47) - - - TOTAL OTHER SOURCES/USES (284,672) (422,342) (276,250) (273,061) (273,637) (273,513) NET FUND ACTIVITY 7,169 5,929 11,075 14,440 13,864 11,527 ENDING FUND BALANCE $232,267 $238,195 $249,270 $263,710 $263,134 $274,661 ABOUT These funds record the revenues and expenditures associated with financing of the City's general debt.Currently the Debt Service Funds record activity regarding outstanding Certificates of Participation and a portion of the Pension Obligation Bonds not recorded in other funds such as the Water and Wastewater Funds. DEBT SERVICE FUNDS Fund Numbers: 3110 | 3120 | 3340 | 3360 City of Poway FY 2023-24 Operating Budget 14 77 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$12,593,357 $12,460,125 $14,732,482 $23,581,663 $23,581,663 $14,837,853 REVENUES 25,449,728 30,220,452 31,133,904 34,166,606 31,536,295 37,494,135 TOTAL FUNDS AVAILABLE 38,043,085 42,680,577 45,866,387 57,748,269 55,117,958 52,331,988 EXPENDITURES Operating Expenses Legislative and Admin. Services 613,547 667,136 711,360 857,359 857,359 832,896 Finance Department 1,448,806 1,469,945 1,734,488 1,913,788 1,913,788 1,758,130 Human Resources Department 411,943 513,130 615,999 772,272 772,272 839,922 Community Services - - - - - - Development Services 407,289 621,704 772,521 858,866 858,866 782,996 Public Works 19,821,611 22,304,619 23,232,806 26,079,592 24,237,887 27,349,225 Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 22,703,196 25,576,534 27,067,174 30,481,877 28,640,172 31,563,169 Capital Projects 2,685,192 2,116,830 9,299,595 30,764,609 10,064,172 - Programs - - - - - - Total Capital Projects/Programs 2,685,192 2,116,830 9,299,595 30,764,609 10,064,172 - TOTAL EXPENDITURES 25,388,388 27,693,364 36,366,769 61,246,486 38,704,344 31,563,169 OTHER SOURCES/USES TRANSFERS In/(Out)(408,040) (205,137) (244,600) (547,270) (547,270) (559,856) RDA/OTHER LOANS In/(Out)80,830 647,709 87,722 95,407 95,407 95,407 GENERAL FUND LOAN - - - - - - DEBT SERVICE - - (377,275) (1,123,898) (1,123,898) (1,343,673) OTHER FUND BAL. ACTIVITY 132,639 (697,303) 14,616,197 30,300,000 - - TOTAL OTHER SOURCES/USES (194,571) (254,731) 14,082,045 28,724,239 (1,575,761) (1,808,122) NET FUND ACTIVITY (133,231) 2,272,357 8,849,180 1,644,359 (8,743,810) 4,122,844 ENDING FUND BALANCE $12,460,125 $14,732,482 $23,581,663 $25,226,022 $14,837,853 $18,960,697 ABOUT Water Utility Funds include the Water Utility Operating Fund,an enterprise fund that is self-supported by charges paid by users, the Water Utilities Improvement Fund,which is used to account for development fees collected to fund improvements that increase the system's capacity, and the Water Acquisition Fund which is used to account for the proceeds of water revenue bonds issued to fund water infrastructure improvements. WATER UTILITY FUNDS Fund Numbers: 5100 | 5110 | 5120 | 5130 City of Poway FY 2023-24 Operating Budget 15 77 of 193 78 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$21,095,953 $18,169,519 $18,326,002 $17,207,738 $17,207,738 $15,073,459 REVENUES 9,066,311 9,660,598 11,185,937 10,654,210 10,889,383 10,360,409 TOTAL FUNDS AVAILABLE 30,162,264 27,830,117 29,511,939 27,861,948 28,097,121 25,433,868 EXPENDITURES Operating Expenses Legislative and Admin. Services 337,281 322,477 319,686 319,267 319,267 310,430 Finance Department 1,042,957 1,012,807 1,159,810 1,149,143 1,149,143 1,036,496 Human Resources Department 186,726 195,714 212,459 195,942 195,942 208,004 Community Services - - - - - - Development Services 251,491 211,227 173,585 102,817 102,817 96,130 Public Works 7,252,222 6,894,813 7,649,639 8,447,539 8,447,539 8,514,379 Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 9,070,677 8,637,038 9,515,178 10,214,708 10,214,708 10,165,439 Capital Projects 2,771,046 809,168 2,724,343 1,074,000 2,583,104 - Programs - - - - - - Total Capital Projects/Programs 2,771,046 809,168 2,724,343 1,074,000 2,583,104 - TOTAL EXPENDITURES 11,841,723 9,446,206 12,239,522 11,288,708 12,797,812 10,165,439 OTHER SOURCES/USES TRANSFERS In/(Out)(202,721) (107,789) (109,961) (212,133) (212,133) (216,053) RDA LOANS In/(Out)42,840 3,559,206 45,449 45,449 45,449 45,449 CFD #88-1/STREET LOANS In/(Out)2,315 3,105 377 - - - DEBT SERVICE - - (16,020) (59,166) (59,166) (94,066) OTHER FUND BAL. ACTIVITY 6,544 (3,512,432) 15,475 - - - TOTAL OTHER SOURCES/USES (151,022) (57,909) (64,680) (225,850) (225,850) (264,670) NET FUND ACTIVITY (2,926,433) 156,482 (1,118,264) (860,347) (2,134,278) (69,700) ENDING FUND BALANCE $18,169,519 $18,326,002 $17,207,738 $16,347,390 $15,073,459 $15,003,759 ABOUT Wastewater Utility Funds include the Wastewater Utility Operating Fund,an enterprise fund that is self-supported by charges paid by users, and the Wastewater Utilities Improvement Fund,which is used to account for development fees collected to fund improvements that increase the system's capacity. WASTEWATER UTILITY FUNDS Fund Numbers: 5200 | 5210 79 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$14,247,606 $15,299,282 $13,738,752 $14,479,830 $14,479,830 $15,662,044 REVENUES 3,881,488 1,562,123 3,941,262 3,868,131 3,868,131 3,911,005 TOTAL FUNDS AVAILABLE 18,129,094 16,861,405 17,680,015 18,347,961 18,347,961 19,573,049 EXPENDITURES Operating Expenses Legislative and Admin. Services 36,331 31,779 53,662 43,747 43,474 40,464 Finance Department 1,525,511 1,501,948 1,381,769 1,441,500 1,441,500 1,077,622 Human Resources Department 47,346 47,139 81,490 62,367 62,367 63,497 Community Services - - - - - - Development Services 12,513 8,799 73,855 39,660 39,660 36,066 Public Works 1,171,713 1,158,313 1,302,223 1,407,448 1,407,448 1,553,366 Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 2,793,415 2,747,978 2,893,000 2,994,722 2,994,449 2,771,015 Capital Projects 1,025,533 379,625 235,559 1,084,000 1,175,243 - Programs - - 5,055 8,000 32,115 - Total Capital Projects/Programs 1,025,533 379,625 240,614 1,092,000 1,207,358 - TOTAL EXPENDITURES 3,818,948 3,127,603 3,133,614 4,086,722 4,201,807 2,771,015 OTHER SOURCES/USES TRANSFERS-In/(Out)984,307 4,364 4,620 1,415,104 1,415,104 1,556,184 LOANS In/(Out)(0) 0 (59,987) - 19,987 19,987 DEBT SERVICE - - (8,634) (31,888) (31,888) (50,698) OTHER FUND BAL. ACTIVITY 4,829 586 (2,570) - 112,687 - TOTAL OTHER SOURCES/USES 989,136 4,950 (66,571) 1,383,216 1,515,890 1,525,473 NET FUND ACTIVITY 1,051,676 (1,560,530) 741,077 1,164,625 1,182,214 2,665,463 ENDING FUND BALANCE $15,299,282 $13,738,752 $14,479,830 $15,644,455 $15,662,044 $18,327,507 ABOUT The capital replacement funds are used to finance the replacement of City vehicles, major equipment and rehabilitation of public facilities.The revenue for this equipment replacement comes from rental fees charged to each of the divisions that have been assigned vehicles or equipment and the sale of surplus property and equipment.The Transfers-In fund the rehabilitation of public facilities.A facilities need assessment was recently completed,and future contributions will need to be increased for the next several budget cycles to ensure sufficient funding of necessary rehabilitation projects over the next ten years. CAPITAL REPLACEMENT FUNDS Fund Numbers: 6110 | 6170 | 6180 80 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$2,021,960 $2,177,521 $2,727,814 $1,031,780 $1,031,780 $863,599 REVENUES 1,018,783 1,636,010 35,078 25,938 25,817 10,380 TOTAL FUNDS AVAILABLE 3,040,743 3,813,530 2,762,893 1,057,718 1,057,597 873,979 EXPENDITURES Operating Expenses Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services 5,652 30,643 12,322 - - - Development Services 1,049,622 906,169 704,981 - - - Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 1,055,274 936,812 717,302 - - - Capital Projects - - 6,969 - 78,826 - Programs 135,944 97,476 86,350 - 111,948 - Total Capital Projects/Programs 135,944 97,476 93,318 - 190,774 - TOTAL EXPENDITURES 1,191,218 1,034,288 810,621 - 190,774 - OTHER SOURCES/USES TRANSFERS In/(Out)(8,857) (2,778) (628) (4,977) (3,224) (3,600) DEVELOPER DEPOSITS 336,853 (48,650) (888,037) - - - OTHER FUND BALANCE ACTIVITY - - (31,827) - - - TOTAL OTHER SOURCES/USES 327,996 (51,428) (920,492) (4,977) (3,224) (3,600) NET FUND ACTIVITY 155,561 550,293 (1,696,034) 20,961 (168,181) 6,780 ENDING FUND BALANCE $2,177,521 $2,727,814 $1,031,780 $1,052,741 $863,599 $870,379 ABOUT Fund Numbers: 2540 | 2850 | 71xx | 74xx | 76xx | 77xx | 78xx TRUST FUNDS Trust funds are used to account for proprietary trusts that have been donated to the City for specific,designated uses. This fund group includes 23 individual funds,which include the Library Endowment,Tree Trust, Sensitive Lands Acquisition, and various trusts for park improvements and law enforcement uses. 81 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUNDS AVAILABLE Beginning Fund Balance (July 1)$1,615,768 $4,463,018 $3,454,030 $5,207,394 $5,207,394 $4,727,936 REVENUES 1,331,854 307,624 1,778,760 127,616 109,227 93,087 TOTAL FUNDS AVAILABLE 2,947,622 4,770,642 5,232,790 5,335,010 5,316,621 4,821,023 EXPENDITURES Operating Expenses Legislative and Admin. Services - - - - - - Finance Department - - - - - - Human Resources Department - - - - - - Community Services - - - - - - Development Services 29,711 1,322,699 52,821 161,400 635,063 161,700 Public Works - - - - - - Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 29,711 1,322,699 52,821 161,400 635,063 161,700 Capital Projects 1,938 50,000 31,078 - 16,515 - Programs - - - - - - Total Capital Projects/Programs 1,938 50,000 31,078 - 16,515 - TOTAL EXPENDITURES 31,649 1,372,699 83,900 161,400 651,578 161,700 OTHER SOURCES/USES TRANSFERS In/(Out)1,493,304 - - - - - RDA LOANS In/(Out)59,282 61,060 62,891 62,892 62,892 62,892 DEBT SERVICE - - - - - - OTHER FUND BALANCE ACTIVITY (5,541) (4,973) (4,387) - - - TOTAL OTHER SOURCES/USES 1,547,044 56,088 58,504 62,892 62,892 62,892 NET FUND ACTIVITY 2,847,250 (1,008,988) 1,753,365 29,108 (479,459) (5,721) ENDING FUND BALANCE $4,463,018 $3,454,030 $5,207,394 $5,236,502 $4,727,936 $4,722,215 ABOUT CITY HOUSING FUNDS Fund Number: 2900 Housing Funds are used to increase the supply of housing for low and moderate income residents under the direction of the Poway Housing Authority.Effective February 1, 2012,redevelopment agencies were dissolved by State Legislative action. This action eliminated the 20%share of tax increment revenue set aside for housing. The source of funds for City Housing is now limited to Housing Special Programs and income produced by Housing Authority properties (Fund 2900). 82 of 194 June 13, 2023, Item #9 TRANSFERS OUT TRANSFERS IN General Fund Volatility & Extreme Event Reserve Funds Grant Funds Other Assessment Funds Water Fund Sewer Fund Trust Funds Debt Service Funds Total Transfers In General Fund - - 157,000 644,000 - - 3,600 - $804,600 Special Assessment District Funds 503,568 - - - - - - - $503,568 Debt Service Funds 2,956,609 - - - 215,466 84,313 - - $3,256,388 Water Fund - - - - - - - - $- Sewer Fund - - - - - - - - $- Drainage Fund - - - - - - - - $- Capital Replacement Funds 1,075,690 - - - 344,390 131,740 - 4,364 $1,556,184 Volatility & Extreme Event Reserve Funds 569,879 - - - - - - - $569,879 Total Transfers Out $5,105,746 $-$157,000 $644,000 $559,856 $216,053 $3,600 $4,364 $6,690,619 ABOUT TRANSFERS BY FUND GROUP This schedule shows the inter-fund transfers for the City for FY 2023-24.Transfers are generally required to maintain proper separation of financial activity between funds while allowing revenues or expenditures to be reflected within the appropriate department,division,or project. For example,the Special Assessment District Funds are receiving (transfer in)$503,568 from the General Fund (transfer out) to reimburse the districts for expenditures on services that benefit the City at large. 83 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget DEBT ISSUE NAME 2005 Refunding COPs Principal $195,000 $205,000 $210,000 $220,000 $220,000 $240,000 Interest 76,153 67,903 67,903 49,275 49,275 28,575 2005 Refunding COPs Subtotal 271,153 272,903 277,903 269,275 269,275 268,575 2012 Refunding COPs Principal 615,000 630,000 645,000 665,000 665,000 685,000 Interest 314,770 300,933 283,608 264,258 264,258 244,308 2012 Refunding COPs Subtotal 929,770 930,933 928,608 929,258 929,258 929,308 Water Revenue Bonds, Series 2021A Principal - - 130,000 240,000 240,000 250,000 Interest - - 276,580 512,000 512,000 502,400 Water Bonds, Series 2021A Subtotal - - 406,580 752,000 752,000 752,400 Pension Obligation Bonds, Series 2021 Principal - - - 330,000 330,000 1,955,000 Interest - - - 1,590,961 1,590,961 1,099,095 POBs, Series 2021 Subtotal - - - 1,920,961 1,920,961 3,054,095 NextGen RCS Principal 127,296 130,847 134,498 138,250 138,250 142,107 Interest 27,041 23,490 19,839 16,087 16,087 12,229 NextGen RCS Subtotal 154,337 154,337 154,337 154,337 154,337 154,336 Trustee Fees 7,016 5,566 5,335 9,030 9,030 9,030 TOTAL DEBT $1,362,276 $1,363,739 $1,772,762 $4,034,860 $4,034,860 $5,167,743 ABOUT DEBT MANAGEMENT The use of debt is a common tool available to local governments when financing capital projects.Over the years the City of Poway has issued millions of dollars of bonds and Certificates of Participations (COPs)to fund streets,buildings,sewer and water facilities and other infrastructure projects.The city periodically evaluates its outstanding debt as well as potential future debt issuances to ensure financing costs are minimized and the use of debt is an appropriate strategy.This schedule provides an overview of the City's current debt. The following page provides more detail about each debt issuance. 84 of 194 June 13, 2023, Item #9 DETAILS Debt Name: 2005 Refunding Certificates of Participation Debt Name: 2012 Refunding Certificates of Participation Purpose: Refinance 2003 (City Office Building Project) COPs Bond Rating: Moody's "Aaa"Bond Rating: S&P "AA+" Repayment Source: Lease payments Repayment Source: Lease payments Issuance Date: May 3, 2005 Issuance Date: October 17, 2012 Maturity Date: August 1, 2026 Maturity Date: January 1, 2033 PAR Amount: $8,245,000 PAR Amount: $14,350,000 All-In True Interest Cost: 4.4147158%All-In True Interest Cost: 3.1029457% Years Remaining¹: 3 Years Remaining¹: 9 Principal Paid to Date¹: $7,490,000 Principal Paid to Date¹: $3,390,000 Interest Paid to Date¹: $3,244,179 Interest Paid to Date¹: $5,308,980 Principal Outstanding¹: $755,000 Principal Outstanding¹: $3,935,000 Interest Outstanding¹: $52,088 Interest Outstanding¹: $2,846,800 Debt Name: Water Revenue Bonds, Series 2021A Debt Name: Pension Obligation Bonds, Series 2021 Purpose: Clearwell Bypass Purpose: Refinance CalPERS Unfunded Actuarial Liability Bond Rating: S&P "AA"Bond Rating: S&P "AAA" Repayment Source: Water rates and charges Repayment Source: General Fund and rates & charges Issuance Date: November 18, 2021 Issuance Date: December 21, 2021 Maturity Date: June 1, 2051 Maturity Date: June 1, 2048 PAR Amount: $43,825,000 PAR Amount: $43,825,000 All-In True Interest Cost: 2.863776%All-In True Interest Cost: 2.895231% Years Remaining¹: 27 Years Remaining¹: 24 Principal Paid to Date¹: $2,285,000 Principal Paid to Date¹: $2,285,000 Interest Paid to Date¹: $2,690,055 Interest Paid to Date¹: $2,690,055 Principal Outstanding¹: $10,645,000 Principal Outstanding¹: $41,540,000 Interest Outstanding¹: $6,644,924 Interest Outstanding¹: $12,375,727 Debt Name: NextGen Regional Communication System Agreement Bond Rating: N/A Repayment Source: Special District Issuance Date: September 6, 2016 Maturity Date: May 1, 2026 PAR Amount: $1,330,746 All-In True Interest Cost: 2.79% Years Remaining¹: 2 Principal Paid to Date¹: $1,063,390 Interest Paid to Date¹: $171,301 Principal Outstanding¹: $267,357 Interest Outstanding¹: $41,317 1. Information is presented as of the end of FY 2023-24. Purpose: County of San Diego Regional Communications System infrastructure for public safety & public services Purpose: Refinance 1995 (1986 Capital Improvement Projects) & 1996 (Sheriff Substation Project) COPs DEBT MANAGEMENT $73.7M $57.1M $16.5M $36.1M $22.0M $14.1M TOTAL OUTSTANDING PAID TO DATE DEBT STATISTICS Principal Interest $109.7M $79.1M $30.6M 85 of 194 June 13, 2023, Item #9 ■ ■ Program Number Funding Source Organization Number Total Prior Appropriation FY 2023-24 Adopted Total Appropriation Expenditures to Date Available Balance Program Name Bus Shelter Maintenance MNT0018 2430 200020 $318,671 $-$318,671 $124,525 $194,146 Senior Center PGM0003 7710 200020 288,822 - 288,822 244,621 44,201 Veteran's Park Maintenance PRK0001 7770 205020 63,727 - 63,727 15,059 48,668 Poway Midland Road Railroad PK003 6180 205020 38,170 - 38,170 6,055 32,115 Total $709,390 $-$709,390 $390,260 $319,130 Program Number Funding Source Organization Number Total Prior Appropriation FY 2023-24 Adopted Total Appropriation Expenditures to Date Available Balance Program Name North County Bridge to Housing 2410 300030 $-$20,000 $20,000 $75,591 $(55,591) Homeshare/Community Connections 2410 300030 - 16,000 16,000 54,017 (38,017) 2-1-1 San Diego 2410 300030 - 16,946 16,946 66,079 (49,133) Motorist Aid Services STR0002 2840 307040 141,872 - 141,872 - 141,872 Total $141,872 $52,946 $194,818 $195,687 $(869) Program Number Funding Source Organization Number Total Prior Appropriation FY 2023-24 Adopted Total Appropriation Expenditures to Date Available Balance Program Name Household Hazardous Waste (AB939)PG007 2500 410060 $1,418,083 $320,000 $1,738,083 $1,115,036 $623,047 Beverage Container Recycling PG025 2450 410060 86,522 12,466 98,988 52,772 46,215 RSWA Environmental Enhancement PG031 2500 400060 137,500 35,000 172,500 70,800 101,700 Used Oil Recycling PG045 2570 410060 53,601 7,747 61,348 38,465 22,883 Organics Recycling Grant (SB1383)PG044 2450 410060 69,995 69,995 139,990 13,886 126,104 Water Conservation WTR0005 5100 402060 158,674 - 158,674 5,450 153,224 Total $1,924,375 $445,208 $2,369,583 $1,296,409 $1,073,174 Program Number Funding Source Organization Number Total Prior Appropriation FY 2023-24 Adopted Total Appropriation Expenditures to Date Available Balance Program Name CERT Donations PG013 1000 500050 $12,000 $-$12,000 $5,492 $6,508 UASI Grant (2021)PG041 2530 500050 5,046 - 5,046 1,253 3,793 SHSP Grant (2022)PG050 2530 500050 26,941 - 26,941 - 26,941 Total $43,987 $-$43,987 $6,745 $37,242 Department: Public Works Department: Fire Department PROGRAM BUDGETS Summary by Department Department: Community Services Department: Development Services 86 of 194 June 13, 2023, Item #9 PROGRAM BUDGETS Summary by Department Program Number Funding Source Organization Number Total Prior Appropriation FY 2023-24 Adopted Total Appropriation Expenditures to Date Available Balance Program Name Law Enforcement Equipment PGM0005 7180 504050 11,809 - 11,809 - 11,809 Total $11,809 $-$11,809 $-$11,809 TOTAL $2,831,433 $498,154 $3,329,587 $1,889,101 $1,440,486 ABOUT Program budgets reflect the allocation of resources to provide specialized services.Funding for programs is often from grants or donations.The mix of programs funded is designed to provide a broad range of community services such as park maintenance,social services,recycling services,and safety services. Program budgets are distinguished from operating budgets in that they provide funding over multiple years. Department: Law Enforcement 87 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget FUND General Fund $48,541,459 $50,778,205 $59,690,765 $55,943,501 $58,002,568 $59,480,794 Capital Improvement Fund 3,370,420 38,792 126,427 40,576 40,576 34,498 Streets Funds 2,722,891 4,057,770 3,253,961 6,266,663 6,036,940 5,054,248 Drainage & Stormwater Funds 1,537,318 1,616,465 1,712,382 1,576,863 1,576,863 1,504,100 Grant Funds 917,355 1,854,089 854,559 623,442 775,417 579,487 Developer Contribution/Mitigation Funds 181,988 551,819 610,093 1,554,518 1,554,518 372,147 Special Assessment District Funds 2,649,022 2,593,635 2,679,597 2,741,892 2,741,892 2,773,653 Other Assessment Funds 1,053,358 1,046,045 1,116,742 1,027,765 1,027,765 1,018,550 Debt Service Funds 291,841 428,271 287,325 287,501 287,501 285,040 Water Utility Funds 25,449,728 30,220,452 31,133,904 34,166,606 31,536,295 37,494,135 Wastewater Utility Funds 9,066,311 9,660,598 11,185,937 10,654,210 10,889,383 10,360,409 Capital Replacement Funds 3,881,488 1,562,123 3,941,262 3,868,131 3,868,131 3,911,005 Trust Funds 1,018,783 1,636,010 35,078 25,817 25,817 10,380 City Housing Funds 1,331,854 307,624 1,778,760 127,616 109,227 93,087 Total $102,013,817 $106,351,898 $118,406,794 $118,905,102 $118,472,894 $122,971,533 REVENUES BY FUND Summary 88 of 194 June 13, 2023, Item #9 This page intentionally left blank 89 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Legislative and Administrative City Clerk $3,791 $8,303 $464,796 $9,900 $12,788 $2,800 City Attorney 16,076 10,846 3,000 - - - City Manager 652,885 634,466 2,145,717 597,000 574,600 562,000 Economic Development 115,560 - 328,619 - - - Department Total 788,312 653,614 2,942,133 606,900 587,388 564,800 Finance Director of Finance - - 462,987 - - - Finance 40,105,561 41,914,502 52,752,059 44,925,396 46,328,604 47,872,653 Customer Services 124,641 154,356 1,607,691 142,900 158,000 158,500 Information Technology (28) - 1,283,932 - 157 - General Support Services 840,357 832,707 930,369 826,927 995,841 849,625 Capital Equipment Replacement 2,245,723 124,253 2,255,734 2,073,771 2,073,771 2,406,025 Department Total 43,316,254 43,025,818 59,292,772 47,968,994 49,556,373 51,286,803 Human Resources Director of Human Resources - - - - - - Human Resources 202 285 418,909 - - - Risk Management 980 4,046 356,274 - - - Department Total 1,182 4,331 775,183 - - - Community Services Director of Community Services 21,099 42,179 858,076 20,000 17,801 20,000 Recreation 65,134 34,407 229,798 100,000 82,447 80,000 Lake Operations 495,387 649,073 1,140,882 612,750 583,926 568,750 Aquatics 244,664 210,856 764,407 448,000 419,330 393,175 Performing Arts Center 344,179 108,778 1,219,317 540,338 968,727 877,700 Old Poway Park 330,787 300,709 828,166 460,290 534,694 530,090 Library - - - - - - Interpretive Services 6,106 20 150,710 9,882 4,207 9,882 Community Park 412,916 632,832 1,602,602 692,865 1,391,082 1,233,540 Department Total 1,920,272 1,978,854 6,793,958 2,884,125 4,002,214 3,713,137 Summary1 OPERATING REVENUES BY DIVISION 90 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Summary1 OPERATING REVENUES BY DIVISION Development Services Director of Development Services - - 1,262,891 - - - Planning 219,973 213,176 1,592,254 149,300 149,300 149,300 Building & Safety Inspection 1,397,601 1,365,813 1,809,715 1,233,000 1,233,000 1,000,000 Capital Projects Engineering - 9,000 1,032,900 - - - Land Development Engineering 151,141 215,322 1,251,280 114,368 114,368 114,368 Engineering Inspection 249,693 303,095 848,413 306,932 306,932 252,150 Traffic Engineering 155 - 3,748 - - - Stormwater Management - - - - - - Housing Authority & Programs 1,250,282 242,576 1,707,459 58,389 40,000 40,007 Successor Agency Admin.38,116 38,116 38,116 38,116 38,116 38,116 Department Total 3,306,961 2,387,097 9,546,776 1,900,105 1,881,716 1,593,941 Public Works Director 822,314 879,900 1,864,644 844,000 844,000 961,300 Utility Systems Oper. & Maint.- - - - - - Water Supply,Treatment, Storage 23,728,389 28,561,017 29,227,721 31,697,807 28,885,540 35,252,743 Wastewater Disposal 8,485,952 8,834,649 10,291,981 8,823,982 9,095,981 9,740,440 Water Transmission/Distribution 14,680 24,247 90,100 5,000 5,000 5,000 Wastewater Collection Maint.739 1,000 462 - - - Reclaimed Water Supply 1,211,709 1,286,701 1,266,390 1,396,009 1,181,580 1,581,300 Maintenance Operations - - - - - - Street Maintenance 9,691 12,434 15,219 - - - Stormwater & Flood Control 510 719 339 - - - Vehicle Maintenance 1,270,986 1,251,953 1,443,998 1,565,910 1,565,910 1,418,200 Parks, Trails & Landscape Maint.10,544 3,876 1,926,020 7,000 7,000 7,000 Facilities Maintenance 9,388 - 517,891 - - - Special Districts & Contract Svcs.1,999,035 1,998,670 2,045,384 2,077,954 2,077,954 2,112,060 Department Total 37,563,938 42,855,168 48,690,147 46,417,663 43,662,965 51,078,043 Fire Fire Administration 7,685 6,562 1,231,190 6,000 13,174 6,000 Fire Suppression 163,782 577,226 12,131,630 301,150 69,689 117,750 Fire Prevention 340,364 356,052 922,237 370,000 269,610 430,000 Paramedics 1,184,550 1,172,904 1,670,268 3,054,175 2,760,175 3,310,175 Department Total 1,696,382 2,112,743 15,955,326 3,731,325 3,112,648 3,863,925 Law Enforcement Law Enforcement 165,854 98,800 125,470 133,212 125,000 135,920 Department Total 165,854 98,800 125,470 133,212 125,000 135,920 TOTAL REVENUE $88,759,156 $93,116,424 $144,121,766 $103,642,324 $102,928,304 $112,236,569 1. Only includes Division level revenues, not Fund level revenues, so there will be differences to Fund level summaries. 91 of 194 June 13, 2023, Item #9 I WASTE-CAPITAL SPECIAL GENERAL WATER WATER DRAINAGE STREETS REPLACE.DISTRICTS HOUSING TOTAL Legislative and Administrative City Council $119,312 $152,175 $45,019 $2,629 - $8,442 $5,372 $-$332,949 City Clerk 167,944 214,206 63,369 3,701 - 11,883 7,562 - 468,665 City Attorney 82,393 105,088 31,089 1,816 - 5,830 3,710 - 229,926 City Manager 417,909 361,427 170,953 7,388 - 14,309 21,384 - 993,370 Economic Development 25,532 - - - - - - - 25,532 Department Total 813,090 832,896 310,430 15,534 - 40,464 38,028 - 2,050,442 Finance Director of Finance 72,065 224,588 160,134 1,521 - 3,677 3,339 - 465,324 Finance 582,133 157,960 41,596 8,229 - 25,192 13,610 - 828,720 Customer Services 74,263 623,585 574,903 184 - 170 1,806 - 1,274,911 Information Technology 762,126 379,520 193,820 10,883 - 20,206 14,995 - 1,381,550 General Support Services 448,011 372,477 66,043 8,069 - 25,541 17,540 - 937,681 Capital Equipment Replacement - - - - - 1,002,836 - - 1,002,836 Department Total 1,938,598 1,758,130 1,036,496 28,886 - 1,077,622 51,290 - 5,891,022 Human Resources Director of Human Resources 282,719 62,737 29,132 6,791 6,101 2,620 - 390,100 Human Resources 450,653 143,082 66,441 15,487 13,915 5,976 - 695,554 Risk Management 551,330 634,103 112,431 13,737 43,481 29,859 - 1,384,941 Department Total 1,284,702 839,922 208,004 36,015 - 63,497 38,455 - 2,470,595 Community Services Director of Community Services 901,307 - - - - - - - 901,307 Recreation 337,496 - - - - - - - 337,496 Lake Operations 1,193,489 - - - - - - - 1,193,489 Aquatics 1,246,732 - - - - - - - 1,246,732 Performing Arts Center 1,295,122 - - - - - - - 1,295,122 Old Poway Park 639,322 - - - - - - - 639,322 Library 136,056 - - - - - - - 136,056 Interpretive Services 162,100 - - - - - - - 162,100 Community Park 1,649,043 - - - - - - - 1,649,043 Department Total 7,560,666 - - - - - - - 7,560,666 OPERATING BUDGET BY FUND Expenditure Summary (Reflects Cost Allocation) 92 of 194 June 13, 2023, Item #9 WASTE-CAPITAL SPECIAL GENERAL WATER WATER DRAINAGE STREETS REPLACE.DISTRICTS HOUSING TOTAL OPERATING BUDGET BY FUND Expenditure Summary (Reflects Cost Allocation) Development Services Director of Development Services 865,509 72,460 15,771 4,205 - 3,076 - - 961,021 Planning 1,367,285 - - - - - - - 1,367,285 Building & Safety Inspection 785,006 - - - - - - - 785,006 Capital Projects Engineering 148,236 667,038 22,361 8,408 7,500 32,990 - - 886,533 Land Development Engineering 644,336 - - - - - - - 644,336 Engineering Inspection 173,995 43,498 57,998 14,499 - - - - 289,990 Traffic Engineering 223,404 - - - - - - - 223,404 Stormwater Management 2,248,159 - - - - - - - 2,248,159 Housing Authority & Programs 20,400 - - - - - - 161,700 182,100 Successor Agency Admin.10,000 - - - - - - - 10,000 Department Total 6,486,330 782,996 96,130 27,112 7,500 36,066 - 161,700 7,597,834 Public Works Director 173,264 321,212 117,037 25,560 - 25,936 26,572 - 689,581 Utility Systems Oper. & Maint.- 1,069,949 1,069,950 - - - - - 2,139,899 Water Supply,Treatment, Storage - 22,823,016 - - - - - - 22,823,016 Wastewater Disposal - - 5,622,715 - - - - - 5,622,715 Water Transmission/Distribution - 1,947,307 - - - - - - 1,947,307 Wastewater Collection Maint.- - 1,364,084 - - - - - 1,364,084 Reclaimed Water Supply - 837,552 209,388 - - - - - 1,046,940 Maintenance Operations 599,561 45,027 28,532 49,893 - 85,927 52,946 - 861,886 Street Maintenance 836,359 69,931 29,971 - 1,561,377 - - - 2,497,638 Stormwater & Flood Control 337,378 - - 787,215 - - - - 1,124,593 Vehicle Maintenance - - - - - 1,355,760 - - 1,355,760 Parks, Trails & Landscape Maint.3,654,213 - - - - - - - 3,654,213 Facilities Maintenance 1,681,070 235,231 72,702 7,892 - 85,743 8,791 - 2,091,429 Special Districts & Contract Svcs.- - - - - - 2,759,561 - 2,759,561 - Department Total 7,281,845 27,349,225 8,514,379 870,560 1,561,377 1,553,366 2,847,870 - 49,978,622 Fire Fire Administration 835,388 - - - - - - - 835,388 Fire Suppression 13,142,758 - - - - - - - 13,142,758 Fire Prevention 578,366 - - - - - - - 578,366 Paramedics 768,465 - - - - - - - 768,465 Department Total 15,324,977 - - - - - - - 15,324,977 Law Enforcement Law Enforcement 15,169,023 - - - - - - - 15,169,023 Department Total 15,169,023 - - - - - - - 15,169,023 TOTAL EXPENDITURES $55,859,231 $31,563,169 $10,165,439 $978,107 $1,568,877 $2,771,015 $2,975,643 $161,700 $106,043,181 93 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $21,451,096 $22,063,056 $23,948,822 $23,527,724 $24,559,916 $25,708,232 Health Benefits 2,957,986 2,873,640 3,092,116 3,489,845 3,743,786 3,911,699 Retirement Benefits¹7,164,056 7,396,293 43,684,483 5,263,241 5,036,543 3,504,483 Misc. Personnel Expenses 1,422,100 1,641,021 1,567,276 1,348,857 1,632,196 1,733,491 Personnel Subtotal 32,995,238 33,974,010 72,292,698 33,629,667 34,972,441 34,857,905 Operating Professional/Contract Services 19,772,881 21,220,177 23,209,034 23,980,542 24,589,537 26,416,388 Supplies 1,484,311 1,521,016 1,585,582 2,351,006 2,630,005 2,606,436 Utilities 2,466,648 2,612,263 2,964,574 3,325,369 3,368,215 3,740,435 Water Supply 14,330,397 16,258,607 16,300,168 17,909,922 16,068,217 19,018,192 Wastewater Treatment 4,740,681 4,108,758 4,740,723 4,943,982 4,943,982 5,085,993 Asset Management (Maintenance)3,645,331 4,600,303 3,165,468 3,700,091 4,162,088 4,001,372 Asset Management (Replacement)2,190,050 12,020 2,092,639 2,085,791 2,222,375 2,509,406 Misc. Operating Expenses 3,571,490 3,674,653 4,532,931 4,972,237 4,893,776 5,252,577 Capital Outlay 2,362,836 2,208,235 1,876,132 2,512,370 4,980,558 2,554,484 Operating Subtotal 54,564,626 56,216,032 60,467,251 65,781,310 67,858,753 71,185,275 Total $87,559,864 $90,190,042 $132,759,949 $99,410,977 $102,831,194 $106,043,180 1. CalPERS estimated unfunded liability as of June 30, 2021 was refinanced into Pension Obligation Bonds December 2021. Please see the Debt Management section for additional information. Expenditure Summary (Excludes Cost Allocation) OPERATING BUDGET 94 of 194 June 13, 2023, Item #9 This page intentionally left blank City of Poway FY 2023-24 Operating Budget 32 95 of 194 June 13, 2023, Item #9 LEGISLATIVE &ADMINISTRATIVE CITY OF POWAY DEPARTMENT 96 of 194 June 13, 2023, Item #9 This page intentionally left blank 97 of 194 June 13, 2023, Item #9 City Manager* Community Outreach Coordinator Law Enforcement**City Clerk Economic Development Assistant City Manager Executive Assistant to the City Manager Deputy City Clerk City Clerk Senior Administrative Assistant LEGISLATIVE & ADMINISTRATIVE DEPARTMENT Total FTEs: 8.0 CITY OF POWAY Management Analyst *The City Manager also provides oversight of all City department directors. ** The City contracts with San Diego County Sheriff's Department for law enforcement services. 98 of 194 June 13, 2023, Item #9 ,--------. I I I I L--------1 This page intentionally left blank 99 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $1,123,660 $1,134,159 $1,168,169 $985,643 $1,118,271 $1,118,271 Health Benefits 181,696 176,289 191,282 185,906 207,751 207,751 Retirement Benefits 323,040 354,574 2,657,325 182,875 151,291 151,291 Misc. Personnel Expenses 69,443 79,654 73,056 78,818 81,810 81,810 Personnel Subtotal 1,697,840 1,744,676 4,089,833 1,433,242 1,559,123 1,559,123 Operating Professional/Contract Services 242,798 266,263 239,751 404,049 293,367 293,367 Supplies 3,840 3,295 2,052 7,950 7,950 7,950 Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)12,460 - 9,612 12,571 12,503 12,503 Misc. Operating Expenses 140,052 117,065 133,560 166,925 176,473 176,473 Capital Outlay 908 676 3,664 3,715 1,025 1,025 Operating Subtotal 400,057 387,299 388,640 595,210 491,318 491,318 Department Total $2,097,897 $2,131,975 $4,478,473 $2,028,452 $2,050,441 $2,050,441 Department Summary Organization Number: 10xxxx Fund Number: 1000 LEGISLATIVE & ADMINISTRATIVE DEPARTMENT City of Poway FY 2023-24 Operating Budget 37 100 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $89,665 $89,322 $89,322 $88,982 $88,982 $106,775 Health Benefits 69,753 68,622 73,467 74,117 74,117 88,384 Retirement Benefits 29,928 34,432 39,679 24,739 24,739 10,101 Misc. Personnel Expenses 6,889 9,763 7,651 26,001 26,001 25,442 Personnel Subtotal 196,235 202,140 210,118 213,839 213,839 230,702 Operating Professional/Contract Services 66 - - 3,000 2,500 3,000 Supplies 58 - - 200 200 200 Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)2,070 - 350 240 240 1,053 Misc. Operating Expenses 80,867 70,241 78,477 90,859 89,859 97,994 Capital Outlay - - - - - - Operating Subtotal 83,062 70,241 78,827 94,299 92,799 102,247 Division Total $279,296 $272,381 $288,945 $308,138 $306,638 $332,949 ABOUT The City Council is comprised of four Councilmembers elected by district by Poway residents to serve four-year overlapping terms.The Mayor is directly elected at-large for a four-year term.The Mayor selects a Councilmember to serve as Deputy Mayor annually. The City Council serves as the City's legislative and policy-making body,taking action on the adoption of all City ordinances, resolutions,contracts,and matters requiring policy decision and leadership.To reach policy decisions that meet the needs of the community,the Council listens to public comments and reviews proposals,while aiming to maintain desired service levels. The City Council appoints the City Manager and City Attorney,and establishes advisory committees to ensure broad-based input into City matters.The Council oversees the expenditure of City funds,initiates new programs and service enhancements, and determines funding for the proposed budget as submitted by the City Manager. CITY COUNCIL Legislative and Administrative Department Organization Number: 100010 Fund Number: 1000 101 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $261,119 $249,569 $233,662 $233,618 $232,987 $281,339 Health Benefits 29,278 29,212 31,240 47,086 47,086 46,986 Retirement Benefits 66,842 73,177 520,043 37,969 37,969 32,788 Misc. Personnel Expenses 18,732 20,941 19,020 19,425 19,425 21,065 Personnel Subtotal 375,970 372,899 803,965 338,098 337,467 382,178 Operating Professional/Contract Services 27,837 66,400 35,072 143,472 134,260 50,795 Supplies 2,125 2,470 1,293 4,000 2,500 4,000 Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)4,470 - 4,133 6,513 6,513 5,663 Misc. Operating Expenses 18,818 12,257 18,225 23,875 16,615 26,030 Capital Outlay 296 - - - - - Operating Subtotal 53,546 81,127 58,723 177,860 159,888 86,488 Division Total $429,516 $454,025 $862,688 $515,958 $497,355 $468,666 ABOUT The City Clerk's Office is the division of the City Manager's office that coordinates the legislative process,administers City elections,and manages City records.The Clerk serves as Secretary to the City Council,Poway Housing Authority,and Public Financing Authority. As the elections official, the Clerk plans, coordinates and administers municipal elections. The City Clerk's Office prepares meeting agendas and support material in an electronic format for the City Council and records and preserves the actions of those meetings. It is the responsibility of the Clerk's Office to maintain and protect all vital,permanent and historic records of the City;provide public access to those records;and administer the records management and document imaging programs.The City Clerk responds to public records requests as required by California's Public Records Act;prepares ordinances for publication and codification;updates and maintains the Municipal Code;administers oath of office;notarizes documents;publishes all public notices;and coordinates the recruitment and selection process for board and committee appointments.The City Clerk serves as the filing officer for campaign and conflict-of-interest disclosure statements in accordance with the Political Reform Act. CITY CLERK Legislative and Administrative Department Organization Number: 101010 Fund Number: 1000 102 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 205,757 194,109 204,271 247,577 232,577 228,572 Supplies - - - 200 200 200 Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)620 - 650 782 782 782 Misc. Operating Expenses - - - 370 370 370 Capital Outlay - - - - - - Operating Subtotal 206,377 194,109 204,922 248,929 233,929 229,924 Division Total $206,377 $194,109 $204,922 $248,929 $233,929 $229,924 ABOUT CITY ATTORNEY Legislative and Administrative Department Organization Number: 102010 Fund Number: 1000 The City Council appointed City Attorney provides legal advice regarding City operations and administration.The City Attorney keeps the City Council and staff informed of new legislative or legal developments that may affect the City. The City Attorney provides contractual legal counsel,attends meetings,and provides other specialized legal services.The City Attorney also drafts ordinances,prepares contracts, conducts legal negotiations,reviews legal documents,and may defend the City's position in court cases.The City Attorney serves as legal advisor to Council-appointed committees and represents City officials and employees in legal matters relating to City business. 103 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $653,563 $674,744 $704,910 $663,043 $663,043 $730,157 Health Benefits 60,895 59,903 64,148 64,703 64,703 72,381 Retirement Benefits 195,060 211,966 1,734,168 120,167 120,167 108,402 Misc. Personnel Expenses 36,794 41,017 38,769 33,392 33,392 35,303 Personnel Subtotal 946,312 987,631 2,541,994 881,305 881,305 946,243 Operating Professional/Contract Services 700 2,918 408 5,000 6,000 8,500 Supplies 1,564 825 759 950 950 950 Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)4,810 - 3,797 4,223 4,223 4,223 Misc. Operating Expenses 20,224 19,268 18,075 29,171 22,606 32,429 Capital Outlay 612 676 3,664 3,715 3,715 1,025 Operating Subtotal 27,910 23,688 26,703 43,059 37,494 47,127 Division Total $974,222 $1,011,318 $2,568,698 $924,364 $918,799 $993,370 ABOUT The City Manager is appointed by the City Council to serve as the City's chief executive officer responsible for the overall planning, organization, and direction of municipal activities within the City. The City Manager advises the City Council on legislative and policy matters and provides recommendations to the Council to assist them in making effective and efficient policies to address the needs of the community.The City Manager is responsible for implementation and enforcement of all City ordinances,laws and regulations.The City Manager provides direction to all City department directors and employees to ensure efficient and effective administration. The City Manager is also responsible for the preparation,submittal to the City Council,and management of the annual budget,as well as the City’s Capital Improvement Program (CIP).In addition,the City Manager regularly advises the City Council on the financial condition and needs of the City. CITY MANAGER Legislative and Administrative Department Organization Number: 103010 Fund Number: 1000 104 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $119,314 $120,523 $140,275 $0 $0 $- Health Benefits 21,771 18,552 22,428 - - - Retirement Benefits 31,210 34,999 363,436 - - - Misc. Personnel Expenses 7,028 7,932 7,616 - - - Personnel Subtotal 179,323 182,006 533,755 - - - Operating Professional/Contract Services 8,437 2,836 - 5,000 2,500 2,500 Supplies 92 - - 2,600 - 2,600 Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)490 - 682 813 813 782 Misc. Operating Expenses 20,143 15,299 18,784 22,650 15,920 19,650 Capital Outlay - - - - - - Operating Subtotal 29,162 18,135 19,465 31,063 19,233 25,532 Division Total $208,485 $200,142 $553,220 $31,063 $19,233 $25,532 ABOUT The Economic Development Division fosters a strong and diverse economic base,which supports jobs and tax revenues. The City partners with local business groups,private sector businesses and regional stakeholders to identify appropriate business and development opportunities,and disseminate business resource information,to enhance long-term economic vitality.Promoting Poway’s key industries,commercial corridors, the Poway Business Park,and recreational assets ensures diverse employment opportunities for Poway’s local workforce and a strong economic base to sustain a high quality of life for Poway residents. ECONOMIC DEVELOPMENT Legislative and Administrative Department Organization Number: 104030 Fund Number: 1000 105 of 194 June 13, 2023, Item #9 FINANCE CITY OF POWAY DEPARTMENT 106 of 194 June 13, 2023, Item #9 This page intentionally left blank City of Poway FY 2023-24 Operating Budget 44 107 of 194 June 13, 2023, Item #9 Director of Finance Finance Manager Finance Customer Services Information Technology Assistant Director of Finance Operations Senior Accountant Senior Accounting Technician Accountant Senior Administrative Assistant (Confidential) IT Analyst GIS Analyst IT Analyst Network & Computer Systems Administrator Revenue & Operations Manager Lead Customer Services Field Worker Revenue & Operations Supervisor Customer Services Technician II FINANCE DEPARTMENT Total FTEs: 23.00 CITY OF POWAY Accounting Technician II Customer Services Field Worker Customer Services Field Worker Customer Services Field Worker Customer Services Technician II Customer Services Technician II Network & Computer Systems Analyst Senior Accounting Technician 108 of 194 June 13, 2023, Item #9 This page intentionally left blank 109 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Projected Budget Personnel Salaries $1,832,462 $1,829,122 $2,057,479 $1,915,767 $1,915,767 $2,090,913 Health Benefits 240,284 234,188 259,590 278,882 278,882 343,948 Retirement Benefits 624,850 727,301 5,039,378 598,452 598,452 299,437 Misc. Personnel Expenses 129,407 147,881 141,145 145,945 145,945 159,151 Personnel Subtotal 2,827,003 2,938,492 7,497,591 2,939,046 2,939,046 2,893,449 Operating Professional/Contract Services 475,273 501,372 483,419 776,558 885,353 672,659 Supplies 9,938 10,539 12,280 20,725 20,725 21,900 Utilities 342,378 370,799 395,912 409,992 450,522 486,498 Asset Management (Maintenance)176,840 191,125 166,824 202,297 207,797 212,212 Asset Management (Replacement)386,735 - 373,166 314,837 314,837 340,261 Misc. Operating Expenses 181,105 162,942 197,545 218,933 226,452 239,324 Capital Outlay 1,474,896 1,495,582 1,257,280 1,377,106 3,417,901 1,024,721 Operating Subtotal 3,047,165 2,732,359 2,886,426 3,320,449 5,523,588 2,997,575 Department Total $5,874,168 $5,670,851 $10,384,017 $6,259,495 $8,462,634 $5,891,024 Department Summary Organization Number: 11xxxx Fund Number: 1000 | 6110 FINANCE DEPARTMENT City of Poway FY 2023-24 Operating Budget 47 110 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $331,395 $260,084 $256,851 $244,148 $244,148 $262,576 Health Benefits 14,058 6,512 5,948 6,011 6,011 24,657 Retirement Benefits 85,526 73,366 538,212 35,109 35,109 30,180 Misc. Personnel Expenses 18,245 14,571 13,731 14,952 14,952 14,964 Personnel Subtotal 449,223 354,533 814,742 300,220 300,220 332,377 Operating Professional/Contract Services 49,988 78,735 90,190 138,455 202,425 95,150 Supplies 446 114 264 500 500 500 Utilities - - - - - - Asset Management (Maintenance)- - - 50 50 50 Asset Management (Replacement)29,095 - 29,199 28,946 28,946 29,244 Misc. Operating Expenses 8,818 4,613 4,420 19,026 19,026 8,005 Capital Outlay - - - - - - Operating Subtotal 88,347 83,461 124,073 186,977 250,947 132,949 Division Total $537,571 $437,995 $938,814 $487,197 $551,167 $465,326 ABOUT Finance Department Organization Number: 110010 Fund Number: 1000 DIRECTOR OF FINANCE The Office of the Director is responsible for the internal service operations of the City.The Director of Finance oversees the City's Finance,Customer Services,Information Technology,General Support Services,and Capital Replacement activities.Costs directly associated with the management of the Finance Department and these activities are included in this Division. 111 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $432,031 $439,089 $514,103 $423,260 $423,260 $504,110 Health Benefits 52,190 59,506 60,255 58,962 58,962 88,824 Retirement Benefits 149,892 169,500 1,107,063 133,840 133,840 60,774 Misc. Personnel Expenses 31,260 35,851 34,202 33,420 33,420 40,758 Personnel Subtotal 665,373 703,946 1,715,624 649,482 649,482 694,466 Operating Professional/Contract Services 91,400 96,528 91,027 99,089 99,089 102,971 Supplies 2,644 2,983 2,589 3,500 3,500 3,500 Utilities - - - - - - Asset Management (Maintenance)- - - 100 100 150 Asset Management (Replacement)3,360 - 3,703 4,360 4,360 5,299 Misc. Operating Expenses 6,766 5,817 7,527 9,335 9,335 16,335 Capital Outlay - - - - - 6,000 Operating Subtotal 104,170 105,328 104,846 116,384 116,384 134,255 Division Total $769,544 $809,273 $1,820,470 $765,866 $765,866 $828,721 ABOUT The Finance Division is responsible for managing the fiscal operations of the City.This Division's main areas of responsibility include financial accounting,budgeting,internal controls,investments,payroll,accounts payable and debt administration.The Division manages the annual independent audit as well as ensures that various State and Federal reporting requirements are met on a timely basis. FINANCE Finance Department Organization Number: 111010 Fund Number: 1000 112 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $533,653 $573,115 $688,409 $642,193 $642,193 $679,075 Health Benefits 91,977 84,990 103,329 105,075 105,075 128,062 Retirement Benefits 184,002 235,220 1,793,365 206,530 206,530 98,795 Misc. Personnel Expenses 46,362 59,192 57,139 57,285 57,285 59,509 Personnel Subtotal 855,993 952,517 2,642,242 1,011,083 1,011,083 965,441 Operating Professional/Contract Services 176,603 123,865 111,856 144,926 152,100 139,620 Supplies 2,554 3,346 5,388 4,900 4,900 5,800 Utilities - - - - - - Asset Management (Maintenance)3,693 3,878 2,036 1,000 6,500 7,250 Asset Management (Replacement)61,650 - 67,451 63,788 63,788 77,710 Misc. Operating Expenses 58,689 65,115 69,343 68,141 68,300 78,240 Capital Outlay 8,900 9,403 - - 21,000 850 Operating Subtotal 312,088 205,605 256,073 282,755 316,588 309,470 Division Total $1,168,081 $1,158,122 $2,898,315 $1,293,838 $1,327,671 $1,274,911 ABOUT The Customer Services Division is responsible for all aspects of water and sewer billing and service,including: reading meters to calculate bills;receiving and processing applications for water and sewer service;responding to customer inquiries and complaints;processing water turn-on and turn-off requests;and maintaining and servicing water meters. The Division acts as liaison to Wittman Enterprises for ambulance billing.The Customer Services Division manages the City's cash handling systems and performs the accounts receivable function,which includes invoicing, collecting, recording,and depositing all City revenues.Customer Services is also responsible for processing and issuing regulatory licenses, business certificates, and home occupation permits. CUSTOMER SERVICES Finance Department Organization Number: 112010 Fund Number: 1000 113 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $535,383 $556,834 $598,116 $606,166 $606,166 $645,152 Health Benefits 82,059 83,179 90,058 108,834 108,834 102,405 Retirement Benefits 205,431 249,215 1,600,737 222,973 222,973 109,688 Misc. Personnel Expenses 33,541 38,267 36,072 40,288 40,288 43,920 Personnel Subtotal 856,414 927,495 2,324,984 978,261 978,261 901,165 Operating Professional/Contract Services 117,903 145,351 139,294 334,453 372,104 270,744 Supplies 495 790 454 4,000 4,000 4,200 Utilities 928 880 952 1,012 1,012 1,468 Asset Management (Maintenance)25,970 41,105 29,458 31,500 31,500 33,510 Asset Management (Replacement)203,460 - 174,586 121,013 121,013 134,862 Misc. Operating Expenses 9,692 6,648 10,386 18,905 18,905 20,550 Capital Outlay 15,458 48,118 7,077 20,078 617,558 15,050 Operating Subtotal 373,905 242,893 362,207 530,961 1,166,092 480,384 Division Total $1,230,318 $1,170,388 $2,687,191 $1,509,222 $2,144,353 $1,381,549 ABOUT The Information Technology Division is responsible for the overall management of the City’s information and telecommunications systems.Functions directly performed by the Division include the purchase,installation, administration and maintenance of City servers,network infrastructure, personal computers, printers,and telephone system,and coordination of the Internet/Intranet and citywide Geographic Information System (GIS)database.The Division serves as a help desk for staff,providing hardware and software support.The Division also provides project management and implementation of software applications as well as citywide technology training.The Division uses contractual services for specialized technical support and new software development. INFORMATION TECHNOLOGY Finance Department Organization Number: 113010 Fund Number: 1000 114 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 39,379 56,893 51,053 59,635 59,635 64,174 Supplies 3,800 3,307 3,584 7,825 7,825 7,900 Utilities 341,450 369,918 394,960 408,980 449,510 485,030 Asset Management (Maintenance)147,178 146,142 135,330 169,647 169,647 171,252 Asset Management (Replacement)89,170 - 98,226 96,730 96,730 93,146 Misc. Operating Expenses 97,140 80,750 99,471 103,511 110,871 116,179 Capital Outlay - - 3,458 - - - Operating Subtotal 718,117 657,011 786,082 846,329 894,219 937,681 Division Total $718,117 $657,011 $786,082 $846,329 $894,219 $937,681 ABOUT The General Support Services Division houses projects and funding for activities that do not fit clearly into any other particular department/division or are spread amongst several departments.Funding for City Hall utilities;alarms and maintenance;office machine and communications system operating costs;intergovernmental fees and agreements;and general supply purchases are included in this Division. GENERAL SUPPORT SERVICES Finance Department Organization Number: 114010 Fund Number: 1000 115 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services - - - - - - Supplies - - - - - - Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)- - - - - - Misc. Operating Expenses - - 6,399 15 15 15 Capital Outlay 1,450,538 1,438,061 1,246,745 1,357,028 2,779,343 1,002,821 Operating Subtotal 1,450,538 1,438,061 1,253,144 1,357,043 2,779,358 1,002,836 Division Total $1,450,538 $1,438,061 $1,253,144 $1,357,043 $2,779,358 $1,002,836 ABOUT The Capital Replacement Division cost center contains funding for the replacement of equipment and vehicles,funded through annual allocations and rental rates charged to divisions for assigned equipment and vehicles.This allows the City to maintain a regular improvement/replacement cycle for these assets. CAPITAL EQUIPMENT REPLACEMENT Finance Department Organization Number: 115010 Fund Number: 6110 116 of 194 June 13, 2023, Item #9 This page intentionally left blank 117 of 194 June 13, 2023, Item #9 HUMAN RESOURCES &RISK MANAGEMENT CITY OF POWAY DEPARTMENT 118 of 194 June 13, 2023, Item #9 This page intentionally left blank 119 of 194 June 13, 2023, Item #9 Director of Human Resources & Risk Management Risk Management Human Resources Senior Administrative Assistant (Confidential)) Human Resources Technician II (.50) Management Analyst Senior Human Resources Analyst Senior Management Analyst 1 HUMAN RESOURCES & RISK MANAGEMENT DEPARTMENT Total FTEs: 7.0 CITY OF POWAY Human Resources Technician II (.50) 1Position underfilled at the Management Analyst level. Human Resources Technician I 120 of 194 June 13, 2023, Item #9 This page intentionally left blank 121 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $573,052 $578,769 $649,918 $591,813 $588,272 $694,245 Health Benefits 76,711 72,681 76,388 78,504 78,504 107,707 Retirement Benefits 169,332 192,924 1,468,296 128,061 128,061 78,513 Misc. Personnel Expenses 38,325 43,484 41,946 46,538 46,538 49,997 Personnel Subtotal 857,420 887,857 2,236,548 844,916 841,375 930,462 Operating Professional/Contract Services 135,160 197,112 156,312 128,086 128,086 143,736 Supplies 9,426 3,228 3,838 5,100 5,100 5,300 Utilities - - - - - - Asset Management (Maintenance)35 - 150 550 550 550 Asset Management (Replacement)14,175 - 14,995 16,048 16,048 16,336 Misc. Operating Expenses 807,536 966,864 1,032,993 1,212,456 1,212,456 1,373,044 Capital Outlay 269 1,106 377 990 990 1,170 Operating Subtotal 966,602 1,168,309 1,208,664 1,363,230 1,363,230 1,540,136 Department Total $1,824,022 $2,056,166 $3,445,212 $2,208,146 $2,204,605 $2,470,598 Department Summary Organization Number: 12xxxx Fund Number: 1000 HUMAN RESOURCES & RISK MANAGEMENT DEPARTMENT City of Poway FY 2023-24 Operating Budget 59 122 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $244,018 $239,382 $267,327 $258,499 $258,499 $284,090 Health Benefits 38,264 37,669 40,330 40,680 40,680 39,027 Retirement Benefits 62,293 68,679 660,044 38,861 38,861 30,814 Misc. Personnel Expenses 14,140 15,618 14,979 15,084 15,084 16,329 Personnel Subtotal 358,715 361,348 982,679 353,124 353,124 370,260 Operating Professional/Contract Services - - - 150 150 150 Supplies 456 389 29 500 500 500 Utilities - - - - - - Asset Management (Maintenance)- - - 50 50 50 Asset Management (Replacement)8,875 - 8,686 8,700 8,700 9,482 Misc. Operating Expenses 7,260 7,500 5,496 9,861 9,861 9,660 Capital Outlay - - - - - - Operating Subtotal 16,591 7,889 14,211 19,261 19,261 19,842 Division Total $375,306 $369,237 $996,890 $372,385 $372,385 $390,102 ABOUT The Human Resources &Risk Management Director plans,organizes,manages, and provides administrative direction and oversight for all functions and activities of the Human Resources and Risk Management Department, including labor relations and negotiations;recruitment;selection and onboarding;benefits administration;organization and workforce planning;employee development,training and recognition programs;and safety and risk management programs.Costs directly associated with the oversight of both the Human Resources and Risk Management divisions are included in the Director's divsion budget. DIRECTOR OF HUMAN RESOURCES & RISK Human Resources and Risk Management Department Organization Number: 120010 Fund Number: 1000 123 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $218,968 $234,307 $276,245 $235,910 $232,369 $327,771 Health Benefits 28,395 25,127 25,573 27,252 27,252 48,606 Retirement Benefits 58,137 67,529 493,923 36,528 36,528 37,558 Misc. Personnel Expenses 17,373 20,269 19,895 24,442 24,442 26,935 Personnel Subtotal 322,874 347,232 815,636 324,132 320,591 440,870 Operating Professional/Contract Services 131,111 197,052 154,989 122,936 122,936 138,586 Supplies 7,145 2,172 3,697 3,500 3,500 3,700 Utilities - - - - - - Asset Management (Maintenance)35 - 150 500 500 500 Asset Management (Replacement)4,810 - 5,659 6,566 6,566 5,560 Misc. Operating Expenses 40,687 41,011 53,391 105,169 105,169 105,169 Capital Outlay 269 1,106 377 990 990 1,170 Operating Subtotal 184,057 241,340 218,263 239,661 239,661 254,685 Division Total $506,931 $588,573 $1,033,898 $563,793 $560,252 $695,555 ABOUT The Human Resources Division is dedicated to providing comprehensive, centralized,and professional human resources support to employees and departments across the entire organization.Overall service areas include: recruitment, selection and onboarding;benefits administration;organization and workforce planning;policy updates;leave administration;Human Resources Information System records management;and employee development and training programs. HUMAN RESOURCES Human Resources and Risk Management Department Organization Number: 121010 Fund Number: 1000 124 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $110,066 $105,080 $106,346 $97,404 $97,404 $82,384 Health Benefits 10,051 9,885 10,485 10,572 10,572 20,074 Retirement Benefits 48,902 56,716 314,329 52,672 52,672 10,141 Misc. Personnel Expenses 6,812 7,596 7,072 7,012 7,012 6,733 Personnel Subtotal 175,831 179,277 438,232 167,660 167,660 119,332 Operating Professional/Contract Services 4,050 60 1,323 5,000 5,000 5,000 Supplies 1,826 667 112 1,100 1,100 1,100 Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)490 - 650 782 782 1,294 Misc. Operating Expenses 759,588 918,353 974,106 1,097,426 1,097,426 1,258,215 Capital Outlay - - - - - - Operating Subtotal 765,954 919,079 976,191 1,104,308 1,104,308 1,265,609 Division Total $941,785 $1,098,356 $1,414,424 $1,271,968 $1,271,968 $1,384,941 ABOUT The Risk Management Division is dedicated to minimizing or eliminating the exposure of City assets and resources to accidental and business loss.Through the City's partnership with the California Joint Powers Insurance Authority (CJPIA), the Division secures appropriate property,liability and other insurance policies;works with claimaints on the liability claims process and employees on the workers'compensation claims process;and provides Citywide education on risk management topics such as risk transfer and workplace safety.The Division also coordinates as-needed work station ergonomic assessments and coordinates the City's monthly Safety Committee meetings. RISK MANAGEMENT Human Resources and Risk Management Department Organization Number: 122010 Fund Number: 1000 125 of 194 June 13, 2023, Item #9 COMMUNITYSERVICES CITY OF POWAY DEPARTMENT 126 of 194 June 13, 2023, Item #9 This page intentionally left blank City of Poway FY 2023-24 Operating Budget 64 127 of 194 June 13, 2023, Item #9 Director of Community Services Senior Management Analyst Administration Old Poway ParkRecreationCommunity ParkAquaticsInterpretive ServicesPCPA Lake Poway Recreation Area Manager Recreation Area Manager Recreation Area Manager Recreation Area Manager Recreation Area Manager Aquatics Coordinator Recreation Coordinator Management Analyst Administrative Assistant III 1 (.50) Administrative Assistant III Box Office Coordinator (.75) Technical Theater Coordinator Front of House Coordinator (.75) Technical Theater Coordinator Administrative Assistant III (.50) Interpretive Services Coordinator Park Ranger (.50) Recreation Coordinator Senior Park Ranger Senior Park Ranger Recreation Coordinator Administrative Assistant II Recreation Coordinator Recreation Leader I (.48) COMMUNITY SERVICES DEPARTMENT Total FTEs: 29.23 CITY OF POWAY 1 Position underfilled at the Administrative Assistant II level. Park Ranger (.75) Park Ranger (.50) Park Ranger (.75) Park Ranger (.75) Recreation CoordinatorSenior Lifeguard Senior Lifeguard 128 of 194 June 13, 2023, Item #9 This page intentionally left blank 129 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $2,300,386 $1,993,722 $2,533,331 $2,833,513 $2,764,807 $3,096,032 Health Benefits 219,846 192,564 207,598 304,272 304,272 321,233 Retirement Benefits 539,779 545,631 3,980,022 480,589 480,589 269,798 Misc. Personnel Expenses 149,477 164,421 157,397 171,552 171,552 208,654 Personnel Subtotal 3,209,488 2,896,338 6,878,348 3,789,926 3,721,220 3,895,717 Operating Professional/Contract Services 947,180 1,004,814 1,399,442 1,080,920 1,446,621 1,465,066 Supplies 264,132 266,171 346,029 394,900 399,460 465,963 Utilities 608,549 555,572 743,498 764,035 837,356 901,870 Asset Management (Maintenance)74,675 68,093 106,855 97,839 91,834 104,172 Asset Management (Replacement)222,800 12,020 216,512 206,874 206,697 221,194 Misc. Operating Expenses 236,962 150,546 336,170 322,636 349,043 365,959 Capital Outlay 6,643 24,455 12,735 70,499 78,406 140,726 Operating Subtotal 2,360,940 2,081,671 3,161,241 2,937,703 3,409,417 3,664,949 Department Total $5,570,428 $4,978,008 $10,039,589 $6,727,629 $7,130,637 $7,560,666 Department Summary Organization Number: 20xxxx Fund Number: 1000 COMMUNITY SERVICES DEPARTMENT City of Poway FY 2023-24 Operating Budget 67 130 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $605,366 $412,504 $411,333 $420,505 $419,444 $445,629 Health Benefits 54,040 45,199 41,186 41,237 41,237 45,085 Retirement Benefits 219,284 217,114 1,065,442 158,182 158,182 68,267 Misc. Personnel Expenses 30,204 37,843 30,104 33,410 33,410 34,715 Personnel Subtotal 908,894 712,660 1,548,065 653,334 652,273 593,696 Operating Professional/Contract Services 317,641 277,948 234,650 265,653 266,566 266,598 Supplies 1,788 780 610 1,775 1,236 1,775 Utilities - - - - - - Asset Management (Maintenance)- - 45,657 - - - Asset Management (Replacement)5,010 - 5,460 6,139 6,139 5,948 Misc. Operating Expenses 35,648 15,519 20,287 30,317 30,800 30,815 Capital Outlay 991 967 1,100 2,475 2,475 2,475 Operating Subtotal 361,078 295,213 307,764 306,359 307,216 307,611 Division Total $1,269,972 $1,007,873 $1,855,829 $959,693 $959,489 $901,307 ABOUT The quality of recreational opportunities and cultural programming reflects a vibrant and strong community.The Office of the Director is responsible for the eight divisions that work to fulfill those needs:Recreation,Aquatics,Lake Poway Recreation Area, Poway Center for the Performing Arts,Old Poway Park,Poway Community Library,Interpretive Services, and Community Park.Front office staff provide customer service for facility rentals and class/camp registrations.Staff members within the Director's Division oversee the City's animal control agreement and the youth recreation scholarship program (P.L.A.Y.).This Division also provides administrative coordination with the Metropolitan Transit System and private foundations. DIRECTOR OF COMMUNITY SERVICES Community Services Department Organization Number: 200020 Fund Number: 1000 131 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $121,942 $80,033 $109,068 $126,228 $126,228 $133,426 Health Benefits 17,722 11,194 15,833 18,970 18,970 14,153 Retirement Benefits 23,794 16,456 143,811 9,964 9,964 8,539 Misc. Personnel Expenses 12,792 9,052 4,206 11,070 11,070 12,386 Personnel Subtotal 176,250 116,735 272,918 166,232 166,232 168,504 Operating Professional/Contract Services 2,884 2,906 5,376 7,895 8,214 8,247 Supplies 937 1,072 1,662 4,150 4,150 4,150 Utilities 32,618 29,968 36,195 36,101 30,302 33,811 Asset Management (Maintenance)980 171 590 1,000 1,000 1,000 Asset Management (Replacement)10,140 - 6,559 7,666 7,667 9,881 Misc. Operating Expenses 58,323 66,297 112,845 97,185 111,870 111,903 Capital Outlay - - - - - - Operating Subtotal 105,882 100,415 163,227 153,997 163,203 168,992 Division Total $282,132 $217,150 $436,145 $320,229 $329,435 $337,496 ABOUT The Recreation Division hosts recreation opportunities at Meadowbrook and Twin Peaks Gymnasiums in partnership with the Poway Unified School District and works closely with youth and adult sports leagues to coordinate use of City and joint- use facilities. RECREATION Community Services Department Organization Number: 201020 Fund Number: 1000 132 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $407,678 $440,138 $472,128 $572,574 $587,026 $600,097 Health Benefits 43,826 43,004 47,951 104,190 104,190 59,009 Retirement Benefits 66,087 78,024 656,948 51,966 51,966 40,202 Misc. Personnel Expenses 25,103 29,069 27,565 40,194 40,194 42,884 Personnel Subtotal 542,694 590,235 1,204,592 768,924 783,376 742,192 Operating Professional/Contract Services 48,210 93,195 148,388 86,952 98,962 120,548 Supplies 145,263 161,098 170,229 178,449 178,498 187,652 Utilities 120,249 45,442 44,212 50,824 43,484 46,819 Asset Management (Maintenance)773 - 822 3,450 3,450 6,950 Asset Management (Replacement)32,720 - 34,558 19,437 19,258 19,512 Misc. Operating Expenses 35,188 36,955 48,164 43,631 43,778 41,733 Capital Outlay 269 6,862 3,539 26,215 26,212 28,083 Operating Subtotal 382,672 343,551 449,912 408,958 413,642 451,297 Division Total $925,367 $933,786 $1,654,504 $1,177,882 $1,197,018 $1,193,489 ABOUT The Lake Poway Recreation Area provides year-round boating,fishing,and outdoor recreational opportunities that promote healthier lifestyles.Staff provides oversight for lease of the concession,which sells fishing and boating permits and tackle items.The Division also coordinates with other departments to ensure a safe and secure water resource and trails system,and provides support to nonprofits, groups,and private rentals for fundraising activities,celebrations,and community gatherings. The Reserve Park Ranger Program helps provide a safe and family-friendly park and trail system. LAKE OPERATIONS Community Services Department Organization Number: 202020 Fund Number: 1000 133 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $345,689 $408,591 $446,714 $514,471 $451,667 $549,449 Health Benefits $17,452 23,331 25,020 25,240 25,240 73,031 Retirement Benefits 30,115 36,749 370,685 21,368 21,368 27,520 Misc. Personnel Expenses 14,596 17,398 16,990 12,668 12,668 19,320 Personnel Subtotal 407,851 486,069 859,409 573,747 510,943 669,320 Operating Professional/Contract Services 15,600 42,643 39,569 39,826 33,948 41,565 Supplies 51,954 61,552 71,172 79,056 79,011 120,391 Utilities 139,460 182,735 223,087 191,897 237,980 252,252 Asset Management (Maintenance)3,175 4,055 3,320 8,100 6,220 8,100 Asset Management (Replacement)52,210 - 62,903 60,524 60,525 57,929 Misc. Operating Expenses 8,026 6,989 8,648 14,212 13,578 14,295 Capital Outlay 1,066 13,947 2,269 15,195 16,573 82,880 Operating Subtotal 271,491 311,920 410,967 408,810 447,835 577,412 Division Total $679,342 $797,990 $1,270,376 $982,557 $958,778 $1,246,732 ABOUT The Aquatics Division is dedicated to providing a diverse range of high-quality aquatic programs and activities that are accessible to all members of the community.Aquatic programs support and promote safety,fitness,education,and youth sports.The Aquatics Division coordinates with youth sports organizations to provide programming that is reflective of community needs. AQUATICS Community Services Department Organization Number: 203020 Fund Number: 1000 134 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $332,243 $143,475 $485,108 $504,924 $485,631 $535,997 Health Benefits 38,806 22,951 29,266 46,165 46,165 30,132 Retirement Benefits 81,931 54,106 801,440 120,843 120,843 59,274 Misc. Personnel Expenses 26,038 29,037 33,126 36,391 36,391 40,711 Personnel Subtotal 479,018 249,569 1,348,939 708,323 689,030 666,114 Operating Professional/Contract Services 151,116 129,417 131,199 74,285 136,843 77,244 Supplies 28,886 9,371 31,029 40,210 44,280 58,010 Utilities 171,911 149,984 194,456 201,906 230,898 245,015 Asset Management (Maintenance)45,665 40,744 43,177 64,466 60,341 66,489 Asset Management (Replacement)83,740 - 58,408 42,990 42,991 51,476 Misc. Operating Expenses 54,432 8,317 103,136 75,054 88,125 108,711 Capital Outlay 3,704 2,003 5,150 21,839 28,355 22,063 Operating Subtotal 539,453 339,836 566,555 520,750 631,833 629,008 Division Total $1,018,472 $589,405 $1,915,494 $1,229,073 $1,320,863 $1,295,122 ABOUT POWAY CENTER FOR THE PERFORMING ARTS Community Services Department Organization Number: 204020 Fund Number: 1000 The Poway Center for the Performing Arts Division is responsible for the efficient and effective operation and maintenance of the Poway Center for the Performing Arts.The Division partners with Poway OnStage,the Poway Unified School District,and community-based arts organizations to provide leisure and cultural activities that entertain, enlighten, and enrich lives.Staff ensures professional technical,box office, and front-of-house services.The volunteer usher program provides critical operational support. The lobby features juried rotating art exhibits. 135 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $208,380 $202,474 $229,732 $246,780 $246,780 $281,936 Health Benefits 19,341 19,573 20,997 39,147 39,147 29,209 Retirement Benefits 53,752 63,101 411,725 61,357 61,357 28,664 Misc. Personnel Expenses 12,752 14,416 13,865 18,290 18,290 18,373 Personnel Subtotal 294,225 299,564 676,318 365,574 365,574 358,182 Operating Professional/Contract Services 86,355 99,260 127,821 136,035 136,035 145,285 Supplies 10,673 6,600 14,259 31,110 31,110 23,110 Utilities 41,187 45,933 53,364 59,265 56,092 60,990 Asset Management (Maintenance)4,000 4,000 4,000 4,700 4,700 6,700 Asset Management (Replacement)17,200 12,020 20,752 18,950 18,951 19,490 Misc. Operating Expenses 16,202 6,298 12,545 22,352 22,516 22,445 Capital Outlay - - - 2,900 2,900 3,120 Operating Subtotal 175,616 174,112 232,742 275,312 272,304 281,140 Division Total $469,841 $473,676 $909,060 $640,886 $637,878 $639,322 ABOUT The Old Poway Park Division is dedicated to bringing history to life through community group partnerships.Interpretive tours and themed programs and events ensure visitors experience Poway's history,and facilitate celebration and community spirit.Staff administers agreements for operation of the Farmers Market, Poway Midland Railroad, Hamburger Factory Restaurant, Poway Historical Museum, and the Pottery Shop. OLD POWAY PARK Community Services Department Organization Number: 205020 Fund Number: 1000 136 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 37,033 51,363 48,314 69,579 76,029 83,174 Supplies 2,394 - - 4,850 4,850 7,850 Utilities 13,275 20,493 23,351 26,296 23,788 30,190 Asset Management (Maintenance)20,081 19,095 9,287 15,123 15,123 13,933 Asset Management (Replacement)- - - - - - Misc. Operating Expenses 722 793 784 808 866 909 Capital Outlay - - - - - - Operating Subtotal 73,504 91,745 81,736 116,656 120,656 136,056 Division Total $73,504 $91,745 $81,736 $116,656 $120,656 $136,056 ABOUT The Library Division supports Library building maintenance operations,custodial service,landscape maintenance,and security.City staff is the liaison to County Library staff,fostering a strong working relationship and responding to special building maintenance requests as needed. LIBRARY Community Services Department Organization Number: 206020 Fund Number: 1000 137 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $81,397 $75,528 $81,597 $73,078 $73,078 $77,244 Health Benefits 10,293 10,110 11,981 10,925 10,925 12,845 Retirement Benefits 27,251 31,488 188,820 31,558 31,558 8,220 Misc. Personnel Expenses 8,132 9,320 8,750 6,330 6,330 11,613 Personnel Subtotal 127,073 126,446 291,147 121,891 121,891 109,922 Operating Professional/Contract Services 7,057 6,549 5,177 10,716 10,716 16,916 Supplies 4,661 5,092 6,140 6,100 6,100 6,250 Utilities 6,711 10,477 10,764 14,151 11,533 14,151 Asset Management (Maintenance)- - - - - - Asset Management (Replacement)4,400 - 5,754 3,071 3,071 8,081 Misc. Operating Expenses 4,987 4,649 6,212 8,380 8,380 6,780 Capital Outlay - - - 1,160 1,160 - Operating Subtotal 27,817 26,767 34,047 43,578 40,960 52,178 Division Total $154,890 $153,213 $325,194 $165,469 $162,851 $162,100 ABOUT The Interpretive Services Division is dedicated to the preservation and protection of the Blue Sky Ecological Reserve and the Kumeyaay-Ipai Interpretive Center at Pauwai.The goal is to carefully manage these valuable resources for future generations.Staff provides interpretive,cultural,and natural resource programs to foster stewardship and recreational activities that promote healthier lifestyles.Staff coordinates and partners with a team of volunteers to create opportunities for the public, schools, and community-based groups to connect with nature and history. INTERPRETIVE SERVICES Community Services Department Organization Number: 207020 Fund Number: 1000 138 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $197,692 $230,980 $297,652 $374,953 $374,953 $472,254 Health Benefits 18,367 17,201 15,365 18,398 18,398 57,769 Retirement Benefits 37,564 48,593 341,152 25,351 25,351 29,112 Misc. Personnel Expenses 19,859 18,285 22,791 13,199 13,199 28,652 Personnel Subtotal 273,483 315,060 676,959 431,901 431,901 587,787 Operating Professional/Contract Services 281,284 301,532 658,947 389,978 679,308 705,489 Supplies 17,577 20,607 50,928 49,200 50,225 56,775 Utilities 83,137 70,539 158,070 183,595 203,279 218,642 Asset Management (Maintenance)- 29 - 1,000 1,000 1,000 Asset Management (Replacement)17,380 - 22,119 48,095 48,095 48,877 Misc. Operating Expenses 23,435 4,729 23,550 30,697 29,130 28,368 Capital Outlay 612 676 676 715 731 2,105 Operating Subtotal 423,425 398,112 914,291 703,280 1,011,768 1,061,256 Division Total $696,908 $713,172 $1,591,250 $1,135,181 $1,443,669 $1,649,043 ABOUT The Community Park Division is dedicated to providing classes,camps,programs,and services that bring the Poway community together,and expand recreational opportunities for people of all ages.Staff develops and hosts events and activities that promote health and wellness,and are accessible to families at all income levels.Staff coordinates with the Friends of Poway Seniors to offer older adult programming and a robust nutritional meal program. COMMUNITY PARK Community Services Department Organization Number: 208020 Fund Number: 1000 City of Poway FY 2023-24 Operating Budget 76 139 of 194 June 13, 2023, Item #9 DEVELOPMENTSERVICES CITY OF POWAY DEPARTMENT 140 of 194 June 13, 2023, Item #9 This page intentionally left blank 141 of 194 June 13, 2023, Item #9 Director of Development Services Senior Management Analyst Admin Land DevelopmentPlanning City Planner Management Analyst Administrative Assistant III Senior Administrative Assistant Associate Planner Associate Planner Assistant Planner Senior Planner Senior Civil Engineer Associate Civil Engineer1 Assistant Engineer DEVELOPMENT SERVICES DEPARTMENT Total FTEs: 26.0 CITY OF POWAY Administrative Assistant III Engineering Technician I City Engineer Development Services Aide Code Compliance Code Compliance Officer Senior Code Compliance Officer Building* Capital Improvement Projects Engineering Inspection Traffic** Principal Civil Engineer Associate Civil Engineer Associate Civil Engineer Special Projects Engineer Lead Engineering Inspector Engineering Inspector Engineering Inspector * The City of Poway contracts with EsGil corporation for building plan review and inspection services. ** The City of Poway contracts with Kimley-Horn for traffic engineering services.1Position filled at the Assistant Engineer level. 142 of 194 June 13, 2023, Item #9 .-----i I I I , ______ J .-----i I I I , ______ J This page intentionally left blank 143 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $2,363,063 $2,401,729 $2,401,085 $2,390,553 $2,390,553 $2,550,976 Health Benefits 337,459 349,540 361,997 423,737 423,737 438,454 Retirement Benefits 761,849 858,704 6,228,333 547,471 547,471 336,685 Misc. Personnel Expenses 168,090 186,030 171,278 166,770 166,770 184,190 Personnel Subtotal 3,630,461 3,796,003 9,162,693 3,528,531 3,528,531 3,510,305 Operating Professional/Contract Services 1,808,073 1,710,631 3,037,901 2,380,429 2,264,930 3,623,956 Supplies 6,043 7,327 6,851 17,195 16,465 17,195 Utilities 2,281 2,281 2,099 2,340 2,340 2,340 Asset Management (Maintenance)3,062 - 11,638 2,116 2,116 2,116 Asset Management (Replacement)96,540 - 99,353 105,499 105,499 95,910 Misc. Operating Expenses 194,154 226,280 209,931 332,022 212,613 333,826 Capital Outlay 12,000 17,913 12,000 12,184 12,184 12,184 Operating Subtotal 2,122,152 1,964,431 3,379,772 2,851,785 2,616,147 4,087,527 Department Total $5,752,613 $5,760,434 $12,542,465 $6,380,316 $6,144,678 $7,597,832 Department Summary Organization Number: 30xxxx Fund Number: 1000 | 2900 DEVELOPMENT SERVICES DEPARTMENT City of Poway FY 2023-24 Operating Budget 81 144 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $550,078 $516,853 $564,717 $553,804 $553,804 $585,011 Health Benefits 70,387 67,606 80,138 89,370 89,370 86,125 Retirement Benefits 194,423 211,244 1,534,568 187,044 187,044 93,182 Misc. Personnel Expenses 38,468 42,630 40,339 36,053 36,053 42,661 Personnel Subtotal 853,356 838,332 2,219,762 866,271 866,271 806,979 Operating Professional/Contract Services 11,552 12,220 117 71,830 71,830 76,045 Supplies 1,200 2,158 1,023 2,400 2,400 2,400 Utilities - - - - - - Asset Management (Maintenance)900 - - - - - Asset Management (Replacement)51,870 - 51,266 52,081 52,081 44,407 Misc. Operating Expenses 29,620 28,186 24,987 33,419 33,389 31,190 Capital Outlay - - - - - - Operating Subtotal 95,142 42,564 77,393 159,730 159,700 154,042 Division Total $948,499 $880,896 $2,297,154 $1,026,001 $1,025,971 $961,021 ABOUT The Office of the Director is responsible for the overall administration of the department.The Director is responsible for managing the operation of the department and ensuring that all department goals are achieved in an efficient manner. DIRECTOR OF DEVELOPMENT SERVICES Development Services Department Organization Number: 300030 Fund Number: 1000 145 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $647,798 $660,439 $618,987 $652,479 $652,479 $710,673 Health Benefits 99,409 99,320 95,602 130,483 130,483 135,208 Retirement Benefits 224,068 237,588 1,543,199 103,481 103,481 82,550 Misc. Personnel Expenses 47,125 53,682 48,497 52,450 52,450 55,159 Personnel Subtotal 1,018,399 1,051,029 2,306,284 938,893 938,893 983,590 Operating Professional/Contract Services 54,497 106,536 52,011 116,450 81,586 116,450 Supplies 2,047 1,441 1,225 3,800 3,800 3,800 Utilities 912 912 838 936 936 936 Asset Management (Maintenance)- - 15 600 600 600 Asset Management (Replacement)12,380 - 15,535 17,350 17,350 16,568 Misc. Operating Expenses 120,659 161,416 139,696 236,701 123,842 245,157 Capital Outlay - 5,913 - 184 184 184 Operating Subtotal 190,495 276,218 209,319 376,021 228,298 383,695 Division Total $1,208,894 $1,327,247 $2,515,604 $1,314,914 $1,167,191 $1,367,285 ABOUT The Planning Division assists the development community and homeowners with processing land use applications and ensuring compliance with zoning and conditions of approval through plan reviews and field inspections.It is the City’s goal to process all land use applications in a timely manner.Code Compliance is conducted within the Planning Division and enforces City regulations on signs,graffiti,businesses, noise,housing,vegetation management,Stormwater pollution, vehicle abatement, and other topics. PLANNING Development Services Department Organization Number: 301030 Fund Number: 1000 146 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 1,082,018 1,054,710 1,392,776 953,000 803,000 778,000 Supplies 290 1,287 1,569 1,600 1,600 1,600 Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)3,010 - 3,902 4,906 4,906 4,906 Misc. Operating Expenses (0) 1 0 1,550 1,402 500 Capital Outlay - - - - - - Operating Subtotal 1,085,318 1,055,998 1,398,247 961,056 810,908 785,006 Division Total $1,085,318 $1,055,998 $1,398,247 $961,056 $810,908 $785,006 ABOUT The Building and Safety Inspection Division provides assistance and information on construction code requirements to developers and homeowners through telephone and counter contacts;plan check review;building permit issuance;and structural,electrical,plumbing and mechanical inspections.The City's Building and Safety Inspection services are provided through a contract with the EsGil Corporation. BUILDING & SAFETY INSPECTION Development Services Department Organization Number: 303030 Fund Number: 1000 147 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $630,746 $696,080 $749,087 $696,016 $696,016 $679,273 Health Benefits 58,700 69,400 71,783 72,418 72,418 80,125 Retirement Benefits 121,892 155,335 1,211,053 105,427 105,427 62,707 Misc. Personnel Expenses 30,102 30,499 28,588 28,329 28,329 29,439 Personnel Subtotal 841,441 951,314 2,060,511 902,190 902,190 851,544 Operating Professional/Contract Services 3,856 3,937 4,089 4,900 4,700 5,800 Supplies 855 722 923 2,730 2,730 2,730 Utilities - - - - - - Asset Management (Maintenance)900 - 15 300 300 300 Asset Management (Replacement)13,540 - 7,617 8,126 8,126 8,126 Misc. Operating Expenses 9,625 6,808 11,437 11,004 9,961 6,032 Capital Outlay 12,000 12,000 12,000 12,000 12,000 12,000 Operating Subtotal 40,777 23,467 36,081 39,060 37,818 34,988 Division Total $882,218 $974,781 $2,096,592 $941,250 $940,007 $886,532 ABOUT The Capital Projects Engineering Division develops the short and long term Capital Improvment Projects Program.Staff oversees design,construction administration,and inspection services for capital improvement projects.This Division also performs special studies and provides engineering support for projects in other departments such as Community Services and Public Works. CAPITAL PROJECTS ENGINEERING Development Services Department Organization Number: 304030 Fund Number: 1000 148 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $383,082 $395,219 $322,225 $355,661 $355,661 $411,147 Health Benefits 60,768 62,236 61,470 76,705 76,705 77,644 Retirement Benefits 132,930 153,220 1,210,729 78,040 78,040 59,943 Misc. Personnel Expenses 33,255 37,777 33,745 30,103 30,103 36,153 Personnel Subtotal 610,034 648,452 1,628,169 540,509 540,509 584,887 Operating Professional/Contract Services 40,153 24,533 29,029 43,900 43,700 43,900 Supplies 952 717 1,119 2,730 2,730 2,730 Utilities - - - - - - Asset Management (Maintenance)- - 15 300 300 300 Asset Management (Replacement)5,150 - 4,475 5,502 5,502 6,209 Misc. Operating Expenses 3,915 4,259 4,188 7,523 6,528 6,310 Capital Outlay - - - - - - Operating Subtotal 50,169 29,509 38,826 59,955 58,760 59,449 Division Total $660,203 $677,961 $1,666,995 $600,464 $599,269 $644,336 ABOUT The Land Development Engineering Division assists the private development community and homeowners with processing grading permits, improvement plans, and addressing other engineering matters in a timely manner while ensuring compliance with City standards and specific conditions of approval. LAND DEVELOPMENT ENGINEERING Development Services Department Organization Number: 305030 Fund Number: 1000 149 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $107,481 $89,089 $94,061 $83,571 $83,571 $125,990 Health Benefits 48,195 50,979 53,004 54,761 54,761 59,352 Retirement Benefits 88,536 101,317 728,784 73,479 73,479 38,303 Misc. Personnel Expenses 19,140 21,441 20,109 19,835 19,835 20,778 Personnel Subtotal 263,352 262,826 895,958 231,646 231,646 244,423 Operating Professional/Contract Services 777 979 1,394 2,668 1,975 2,668 Supplies 668 1,003 933 2,775 2,775 2,775 Utilities 1,368 1,368 1,261 1,404 1,404 1,404 Asset Management (Maintenance)1,262 - 11,592 426 426 426 Asset Management (Replacement)8,600 - 15,908 16,752 16,752 14,912 Misc. Operating Expenses 16,105 10,354 10,978 16,235 16,235 23,381 Capital Outlay - - - - - - Operating Subtotal 28,779 13,703 42,066 40,260 39,567 45,566 Division Total $292,131 $276,529 $938,023 $271,906 $271,213 $289,989 ABOUT The Engineering Inspection Division is responsible for inspection of infrastructure and other site improvements (other than buildings)for private and public projects to ensure they meet City codes and plan specifications,and meet State requirements to prevent stormwater pollution. ENGINEERING INSPECTION Development Services Department Organization Number: 306030 Fund Number: 1000 150 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $43,878 $44,049 $52,009 $49,022 $49,022 $38,882 Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal 43,878 44,049 52,009 49,022 49,022 38,882 Operating Professional/Contract Services 192,382 61,587 52,094 161,150 238,280 181,150 Supplies 30 - 59 960 230 960 Utilities - - - - - - Asset Management (Maintenance)- - - 490 490 490 Asset Management (Replacement)1,990 - 650 782 782 782 Misc. Operating Expenses - - 469 1,140 1,140 1,140 Capital Outlay - - - - - - Operating Subtotal 194,402 61,587 53,272 164,522 240,922 184,522 Division Total $238,281 $105,637 $105,281 $213,544 $289,944 $223,404 ABOUT The Traffic Engineering Division is responsible for resolving the City’s traffic engineering and transportation planning issues.Staff oversees the operation and maintenance of the City’s computerized traffic signal system and reviews all work area traffic control designs and traffic impact reports for land development projects.Most traffic engineering work is done by a consultant. TRAFFIC ENGINEERING Development Services Department Organization Number: 307040 Fund Number: 1000 151 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 384,229 396,246 1,453,032 835,531 913,848 2,228,643 Supplies - - - 200 200 200 Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)- - - - - - Misc. Operating Expenses 14,230 14,984 18,176 23,650 19,316 19,316 Capital Outlay - - - - - - Operating Subtotal 398,459 411,230 1,471,208 859,381 933,364 2,248,159 Division Total $398,459 $411,230 $1,471,208 $859,381 $933,364 $2,248,159 ABOUT The Stormwater Management Division is responsible for preserving, protecting,and improving the waters of the U.S. within the City boundaries.Staff maintains compliance with the National Pollutant Discharge Elimination System Permit by reducing or preventing the discharge of pollutants to the storm drain system and performing required inspections, monitoring and annual reporting. Most inspection, monitoring and reporting work is completed by a consultant. STORMWATER MANAGEMENT Development Services Department Organization Number: 308040 Fund Number: 1000 152 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 38,610 49,884 53,360 191,000 106,010 191,300 Supplies - - - - - - Utilities - - - - - - Asset Management (Maintenance)- - - - - - Asset Management (Replacement)- - - - - - Misc. Operating Expenses - 272 - 800 800 800 Capital Outlay - - - - - - Operating Subtotal 38,610 50,156 53,360 191,800 106,810 192,100 Division Total $38,610 $50,156 $53,360 $191,800 $106,810 $192,100 General Fund $8,899 $3,740 $539 $30,400 $30,400 $30,400 Housing Authority Fund $29,711 $46,415 $52,821 $161,400 $76,410 $161,700 ABOUT The Housing Authority and Programs Division supports the Poway Housing Authority.Staff work to provide the community with a variety of housing options,including high quality, multi-family and single-family homes affordable to low-and moderate-income households.This Division monitors existing affordable housing developments,assets and facilities with care and attention to resident and community needs.Additionally,staff works with non-profit housing developers to build new quality affordable housing developments for the community. HOUSING AUTHORITY & PROGRAMS Development Services Department Organization Number: 30901003 | 310080 | 309030 Fund Number: 1000 | 1000 | 2900 City of Poway FY 2023-24 Operating Budget 90 153 of 194 June 13, 2023, Item #9 PUBLIC WORKS CITY OF POWAY DEPARTMENT 154 of 194 June 13, 2023, Item #9 This page intentionally left blank 155 of 194 June 13, 2023, Item #9 Director of Public Works Maintenance Operations Assistant Director of Public Works for Maintenance Operations PUBLIC WORKS DEPARTMENT Total FTEs: 89.0 CITY OF POWAY Principal Civil Engineer - Utilities Utilities Assistant Director of Public Works for Utilities See "Public Works Department - Maintenance Operations" Page See "Public Works Department - Utilities" Page 156 of 194 June 13, 2023, Item #9 Senior Management Analyst Administration Facilities Maintenance/ LMDs Assistant Director of Public Works for Maintenance Operations Senior Administrative Assistant (Confidential) Administrative Assistant III Administrative Assistant III Parks Maintenance Supervisor Parks & Trails Area Manager Contract Specialist/ Inspector Facilities Maintenance & Special Districts Supervisor PUBLIC WORKS DEPARTMENT - MAINTENANCE OPERATIONS CITY OF POWAY Senior Management Analyst1 Senior Facilities Maintenance Technician2 Park & Trail Maintenance Parks Maintenance Supervisor Facilities Maintenance Technician II Contract Specialist/ Inspector Parks Maintenance Crew Leader Parks Maintenance Worker II Parks Maintenance Worker II Parks Maintenance Worker II Parks Maintenance Worker II 3 Parks Maintenance Worker I Parks Maintenance Worker II Parks Maintenance Worker I Parks Maintenance Worker I Parks Maintenance Worker I Parks Maintenance Worker I (.50) Public Works Operations Manager Street Maintenance Stormwater& Flood Control Construction Maintenance Supervisor Construction Maintenance Crew Leader Construction Maintenance Crew Leader Construction Maintenance Worker II 4 Construction Maintenance Worker II 4 Construction Maintenance Worker II 4 Construction Maintenance Worker II 4 Construction Maintenance Worker I Construction Maintenance Worker I Construction Maintenance Supervisor Construction Maintenance Crew Leader Stormwater Maintenance & Construction Worker II Stormwater Maintenance & Construction Worker II 5 Stormwater Maintenance & Construction Worker II 5 Stormwater Maintenance & Construction Worker I Vehicle & Equipment Maintenance Fleet Maintenance Supervisor Senior Equipment Mechanic 6 Senior Equipment Mechanic 6 Warehouse Associate 1Position underfilled at the Management Analyst level.2Position underfilled at the Facilities Maintenance Technician I level.3Position underfilled at the Parks Maintenance Worker I level.4Position underfilled at the Construction Maintenance Worker I level.5Position underfilled at the Stormwater Maintenance & Construction Worker I level.6Position underfilled at the Equipment Mechanic level. Parks Maintenance Worker I (.50) 157 of 194 June 13, 2023, Item #9 Administration Utilities Administrator Senior Management Analyst 1 Senior Administrative Assistant PUBLIC WORKS DEPARTMENT - UTILITIES CITY OF POWAY Water Transmission & Distribution Utility Systems Operations & Maintenance Assistant Director of Public Works for Utilities Water Utilities Distribution Supervisor Water Utilities Crew Leader Water Utilities Crew Leader Cross Connection Specialist Water Utilities Worker II Water Utilities Worker II Water Utilities Worker II 2 Water Utilities Worker I Water Utilities Worker I Water Utilities Worker I Water Utilities Worker I Wastewater Collection Wastewater Utilities Supervisor Wastewater Utilities Crew Leader Wastewater Utilities Crew Leader Wastewater Utilities Worker I Wastewater Utilities Worker II Wastewater Utilities Worker I Wastewater Utilities Worker II Water Supply Treatment & Storage Water Treatment Plant Manager Water Treatment Plant Lead Operator 3 Water Treatment Plant Operator III Water Treatment Plant Operator III Water Treatment Plant Operator III Water Treatment Plant Operator III Water Treatment Plant OperatorIII 4 Water Treatment Plant OperatorIII4 Water Treatment Plant OperatorIII5 Water Treatment Plant OperatorIII5 Utility Systems Supervisor Senior Utility Systems Mechanic 7 Senior Electrical, Instrumentation, & Controls Technician Utility Systems Mechanic Utility Systems Mechanic Utility Systems Mechanic Crew Leader6 1Position underfilled at the Management Analyst level.2Position underfilled at the Water Utilities Worker I level.3Position underfilled at the Water Treatment Plant Operator III level.4Position underfilled at the Water Treatment Plant Operator II level.5 Position underfilled at the Water Treatment Plant Operator I level.9Position underfilled at the Senior Utility Systems Mechanic level.7Position underfilled at the Utility Systems Mechanic level. Cross Connection Specialist SCADA, Electrical, Instrumentation & Controls Supervisor Senior Electrical, Instrumentation, & Controls Technician 158 of 194 June 13, 2023, Item #9 This page intentionally left blank 159 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $6,030,020 $6,159,747 $6,789,883 $6,799,954 $6,887,594 $7,263,139 Health Benefits 986,820 981,253 1,082,109 1,225,569 1,225,569 1,267,535 Retirement Benefits 2,686,462 2,408,533 8,613,026 1,705,037 1,705,037 943,117 Misc. Personnel Expenses 472,541 566,021 554,298 562,010 562,010 592,118 Personnel Subtotal 10,175,844 10,115,554 17,039,317 10,292,570 10,380,210 10,065,909 Operating Professional/Contract Services 2,268,645 2,991,986 2,943,300 3,753,177 4,004,038 4,403,083 Supplies 931,845 961,577 956,563 1,543,656 1,811,867 1,715,740 Utilities 1,361,488 1,516,656 1,632,561 1,974,215 1,856,160 2,126,540 Water Supply 14,330,397 16,258,607 16,300,168 17,909,922 16,068,217 19,018,192 Wastewater Treatment 4,740,681 4,108,758 4,740,723 4,943,982 4,943,982 5,085,993 Asset Management (Maintenance)3,332,590 4,286,295 2,809,151 3,316,549 3,763,424 3,585,955 Asset Management (Replacement)905,440 - 780,250 865,092 865,092 1,121,686 Misc. Operating Expenses 1,406,505 1,476,190 1,925,221 1,946,441 1,962,949 2,028,323 Capital Outlay 318,449 487,190 518,578 898,180 951,095 827,202 Operating Subtotal 29,596,041 32,087,258 32,606,515 37,151,214 36,226,824 39,912,712 Department Total $39,771,885 $42,202,812 $49,645,832 $47,443,784 $46,607,034 $49,978,621 Department Summary Organization Number: 40xxxx | 41xxxx | 42xxxx Fund Number: 1000 | 2110 | 2310 | 2590 | 26xx | 27xx | 5100 | 5200 | 6110 PUBLIC WORKS DEPARTMENT 160 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $392,650 $357,510 $419,318 $326,250 $326,250 $356,161 Health Benefits 49,241 45,456 47,970 45,764 45,764 47,292 Retirement Benefits 130,987 148,582 1,120,275 125,260 125,260 60,846 Misc. Personnel Expenses 26,187 28,686 22,987 21,347 21,347 22,491 Personnel Subtotal 599,064 580,234 1,610,550 518,621 518,621 486,790 Operating Professional/Contract Services 4,074 4,239 2,781 5,557 5,557 86,109 Supplies 12,309 11,203 17,034 7,964 7,964 9,589 Utilities 25,207 27,175 28,961 35,178 35,178 38,422 Asset Management (Maintenance)- 176 - 500 500 500 Asset Management (Replacement)39,780 - 35,387 35,575 35,575 39,783 Misc. Operating Expenses 10,148 11,969 15,581 15,337 15,337 28,388 Capital Outlay - 2,880 - - - - Operating Subtotal 91,518 57,641 99,744 100,111 100,111 202,791 Division Total $690,581 $637,876 $1,710,293 $618,732 $618,732 $689,581 ABOUT The Office of the Director oversees and coordinates 13 functional areas to ensure reliable operation and maintenance of public infrastructure to protect public health and safety.The Department is responsible for compliance with State and Federal regulations for water treatment,water distribution,wastewater,reclaimed water,stormwater,flood control,solid waste,household hazardous waste, and fleet operations.Additional functions include maintenance of streets,medians, sidewalks and signage;parks,trails and open space;urban forestry;traffic signals and street lights;public facilities;and administration of special districts.The Director's Office ensures Department preparedness for emergency events, including wildfires, earthquakes, and severe weather. DIRECTOR OF PUBLIC WORKS Public Works Department Organization Number: 400060 Fund Number: 1000 City of Poway FY 2023-24 Operating Budget 98 161 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $835,644 $976,631 $1,001,923 $1,071,633 $1,071,633 $1,223,968 Health Benefits 119,488 121,101 137,780 170,357 170,357 169,245 Retirement Benefits 224,786 319,962 365,919 227,934 227,934 149,875 Misc. Personnel Expenses 56,832 78,708 73,279 74,944 74,944 80,626 Personnel Subtotal 1,236,750 1,496,401 1,578,901 1,544,868 1,544,868 1,623,714 Operating Professional/Contract Services 83,885 247,877 95,741 112,471 165,868 128,739 Supplies 11,163 6,674 10,222 28,868 27,468 30,075 Utilities 1,710 2,374 3,403 4,104 4,104 4,104 Asset Management (Maintenance)- 81 10,404 250,900 250,900 132,150 Asset Management (Replacement)52,100 - 40,050 59,465 59,465 72,857 Misc. Operating Expenses 67,181 63,019 78,465 99,058 87,080 102,700 Capital Outlay - 1,336 3,000 9,277 8,802 45,560 Operating Subtotal 216,039 321,363 241,286 564,143 603,687 516,185 Division Total $1,452,789 $1,817,764 $1,820,186 $2,109,011 $2,148,555 $2,139,899 ABOUT This Division plans work and directs activities to ensure delivery of water to residents and businesses and transportation of wastewater to the City of San Diego's wastewater treatment system for production of reclaimed water or discharge through the Point Loma Treatment Plant. Raw water purchased from the San Diego County Water Authority is piped to Poway's Water Treatment Plant,which delivers an average flow of 10 million gallons per day of treated water to 18 reservoirs for domestic and commercial use,landscape irrigation,and fire protection.Central to the delivery of high- quality potable water,reclaimed water, and the disposal of wastewater is a complex piping and pumping system that is operated and maintained by this Division. UTILITY SYSTEMS OPERATION & MAINTENANCE Public Works Department Organization Number: 401060 Fund Number: 5100 162 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $675,583 $756,606 $1,027,719 $1,052,970 $1,062,970 $1,110,246 Health Benefits 82,449 100,796 132,397 154,605 154,605 161,277 Retirement Benefits 255,679 288,434 361,046 217,657 217,657 124,605 Misc. Personnel Expenses 44,939 52,900 73,344 72,820 72,820 77,855 Personnel Subtotal 1,058,648 1,198,736 1,594,505 1,498,052 1,508,052 1,473,983 Operating Professional/Contract Services 342,311 458,445 411,924 589,750 612,906 649,069 Supplies 339,268 362,956 271,678 768,790 985,592 878,865 Utilities 495,660 518,376 548,667 771,682 773,627 871,491 Water Supply 13,223,206 15,092,206 15,214,189 16,457,654 14,615,949 17,578,388 Asset Management (Maintenance)311,888 343,996 354,703 850,760 1,050,446 1,006,875 Asset Management (Replacement)113,080 - 70,210 97,733 97,733 110,285 Misc. Operating Expenses 140,880 154,266 486,057 224,779 219,427 246,560 Capital Outlay 28,815 65,240 17,585 7,500 126,850 7,500 Operating Subtotal 14,995,108 16,995,487 17,375,011 19,768,648 18,482,529 21,349,033 Division Total $16,053,756 $18,194,223 $18,969,517 $21,266,700 $19,990,581 $22,823,016 ABOUT This Division plans for and acquires water supplies;maximizes the water storage capabilities of Lake Poway and the City's reservoir system;treats raw water to ensure potable water quality that meets or exceeds regulatory requirements;and ensures the availability of high-quality water during normal and high-demand times.The Division must meet comprehensive regulatory reporting requirements for State, Federal and local agencies. WATER SUPPLY, TREATMENT & STORAGE Public Works Department Organization Number: 402060 Fund Number: 5100 163 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $604,910 $774,548 $776,896 $812,913 $812,913 $851,290 Health Benefits 133,575 139,754 137,755 174,582 174,582 176,080 Retirement Benefits 739,722 325,358 2,377,430 201,688 201,688 107,621 Misc. Personnel Expenses 52,186 74,145 68,228 69,649 69,649 72,534 Personnel Subtotal 1,530,392 1,313,805 3,360,310 1,258,832 1,258,832 1,207,525 Operating Professional/Contract Services 18,941 67,256 79,254 97,705 97,749 81,560 Supplies 20,460 38,390 31,947 26,535 41,860 28,120 Utilities 7,468 17,372 18,267 14,143 14,143 15,013 Asset Management (Maintenance)111,249 150,087 165,925 149,258 249,258 175,720 Asset Management (Replacement)72,320 - 62,645 71,609 71,609 94,268 Misc. Operating Expenses 120,794 121,684 138,206 199,702 200,854 137,855 Capital Outlay 154,351 167,749 156,316 317,230 236,141 207,246 Operating Subtotal 505,582 562,538 652,560 876,182 911,614 739,782 Division Total $2,035,975 $1,876,344 $4,012,869 $2,135,014 $2,170,446 $1,947,307 ABOUT The Water Transmission and Distribution Division ensures reliable delivery of high-quality water.The Division is responsible for the maintenance and repair of the water mains,pipes and appurtenances that deliver water to residents and businesses.This system consists of 317 miles of water system piping,1,468 air-release and blow-off assemblies, 2,898 fire hydrants,7,296 valves,and over 14,000 water meters.The City has a proactive Cross-Connection Program to identify potential contamination points,ensuring backflow protection and all backflow devices (2,046 total/189 City owned) in the potable water system meet testing requirements annually. WATER TRANSMISSION & DISTRIBUTION Public Works Department Organization Number: 402560 Fund Number: 5100 164 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 5,532 126,269 30,054 65,940 65,940 79,915 Supplies 40,834 17,115 17,663 40,570 55,060 41,400 Utilities 60,931 59,836 59,855 83,935 83,935 91,845 Wastewater Treatment 4,740,681 4,108,758 4,740,723 4,943,982 4,943,982 5,085,993 Asset Management (Maintenance)59,780 50,249 46,548 141,350 141,350 166,250 Asset Management (Replacement)9,000 - - 86,516 86,516 86,516 Misc. Operating Expenses 16,348 17,219 19,822 26,950 26,950 66,296 Capital Outlay - - - 4,500 4,500 4,500 Operating Subtotal 4,933,105 4,379,446 4,914,665 5,393,743 5,408,233 5,622,715 Division Total $4,933,105 $4,379,446 $4,914,665 $5,393,743 $5,408,233 $5,622,715 ABOUT This Division’s costs include power to operate the City’s five sewage lift stations that pump an average of 200 million gallons of wastewater annually,and contract costs for the transmission,treatment,and disposal of nearly one billion gallons of wastewater by the City of San Diego.The City of Poway participates in the San Diego Metro Wastewater Joint Powers Authority with 12 other cities and special districts in San Diego County for wastewater treatment and shared use of the City of San Diego’s regional wastewater infrastructure. WASTEWATER PUMPING & DISPOSAL Public Works Department Organization Number: 403070 Fund Number: 5200 165 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $503,070 $545,849 $588,579 $552,547 $552,547 $594,161 Health Benefits 79,868 78,336 83,557 85,802 85,802 97,848 Retirement Benefits 233,348 210,339 553,194 124,837 124,837 74,031 Misc. Personnel Expenses 41,422 48,414 45,378 45,082 45,082 47,275 Personnel Subtotal 857,708 882,938 1,270,708 808,268 808,268 813,315 Operating Professional/Contract Services 48,229 31,702 42,842 73,151 73,151 74,098 Supplies 15,504 7,704 11,739 19,455 19,990 20,220 Utilities 1,824 1,837 2,173 3,648 3,648 3,648 Asset Management (Maintenance)87,606 68,060 70,793 131,650 131,794 133,400 Asset Management (Replacement)130,840 - 161,053 69,918 69,918 179,318 Misc. Operating Expenses 92,119 166,841 139,230 135,269 132,794 115,085 Capital Outlay 52,154 38,992 22,523 232,118 250,590 25,000 Operating Subtotal 428,277 315,136 450,353 665,209 681,885 550,769 Division Total $1,285,985 $1,198,074 $1,721,061 $1,473,477 $1,490,153 $1,364,084 ABOUT The City provides wastewater collection services through 186 miles of collection pipelines,12,290 sewer laterals, and 4,030 manholes.This Division provides ongoing preventive cleaning, maintenance,and repair of the sewerage collection system in accordance with the City's Sewer System Management Plan (SSMP),which ensures the City meets strict regulations set by the State of California.This includes emergency removal of sewer line blockages; repair and replacement of sewer laterals in the public right-of-way;and maintenance of the structural integrity of sewer mains and manholes in the collection system.The Division also administers the Fat,Oil,and Grease (FOG)Program responsible for the permitting and compliance monitoring of food establishments to minimize the discharge of grease into the sewerage system. WASTEWATER COLLECTION & MAINTENANCE Public Works Department Organization Number: 403570 Fund Number: 5200 166 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $84,371 $91,931 $90,702 $87,284 $87,284 $92,167 Health Benefits 10,293 12,633 17,124 17,296 17,296 19,375 Retirement Benefits 38,200 33,462 26,558 13,239 13,239 10,066 Misc. Personnel Expenses 6,269 7,127 6,600 6,542 6,542 6,861 Personnel Subtotal 139,132 145,153 140,983 124,361 124,361 128,469 Operating Professional/Contract Services 1,280 1,662 1,678 5,180 5,180 4,330 Supplies 195 564 85 815 815 1,650 Utilities 17,106 22,301 24,269 34,077 34,077 37,062 Water Supply 537,404 561,087 569,444 737,603 737,603 799,326 Asset Management (Maintenance)1,874 15,133 1,895 23,550 23,550 25,450 Asset Management (Replacement)4,550 - 5,118 4,846 4,846 4,970 Misc. Operating Expenses 13,081 12,713 11,549 21,871 21,871 19,085 Capital Outlay - 1,908 2,572 26,200 26,200 26,600 Operating Subtotal 575,490 615,368 616,610 854,142 854,142 918,473 Division Total $714,622 $760,521 $757,593 $978,503 $978,503 $1,046,942 ABOUT The Reclaimed Water Supply and Storage Division is responsible for the delivery of reclaimed (recycled)water that is used for commercial landscape irrigation in the South Poway Business Park.Poway receives its reclaimed water supply from the City of San Diego’s North City Reclamation Plant.The system is comprised of 13 miles of system piping,one pumping station,one reservoir,and over 216 metered connections.The Division monitors,operates and maintains Poway’s two recycled water distribution system zones,including all site inspections and regulatory monitoring and compliance required by the State of California and County of San Diego. RECLAIMED WATER SUPPLY & STORAGE Public Works Department Organization Number: 405060 Fund Number: 5100 167 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $493,764 $311,772 $417,994 $542,850 $542,850 $561,146 Health Benefits 60,889 49,353 53,448 65,764 65,764 72,340 Retirement Benefits 157,551 147,401 171,007 106,219 106,219 69,220 Misc. Personnel Expenses 32,793 35,032 40,015 40,702 40,702 42,282 Personnel Subtotal 744,998 543,558 682,464 755,535 755,535 744,988 Operating Professional/Contract Services 5,531 6,076 9,129 15,841 15,841 11,078 Supplies 1,770 3,429 3,043 3,850 3,850 4,050 Utilities 34,785 36,646 41,995 45,379 45,379 50,038 Asset Management (Maintenance)258 381 - 900 900 900 Asset Management (Replacement)8,750 - 6,986 6,331 6,331 9,572 Misc. Operating Expenses 25,134 25,853 30,319 35,312 35,312 40,061 Capital Outlay - 8,639 - 28,000 28,000 1,200 Operating Subtotal 76,227 81,025 91,472 135,613 135,613 116,899 Division Total $821,226 $624,582 $773,936 $891,148 $891,148 $861,887 ABOUT This Division plans,oversees and administers the work of street maintenance;stormwater and flood control;warehouse operations;vehicle and equipment maintenance;parks,trails and open space;urban forestry;traffic signals and street lights;public facilities;and administration of special districts.The division protects public health and safety and ensures regulatory compliance, responsiveness, efficiency and effectiveness during normal and emergency operations. MAINTENANCE & OPERATIONS Public Works Department Organization Number: 410060 Fund Number: 5100 168 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $544,204 $520,713 $547,235 $580,675 $580,675 $603,220 Health Benefits 95,762 95,922 110,253 130,178 130,178 106,788 Retirement Benefits 153,738 175,441 167,307 99,777 99,777 66,608 Misc. Personnel Expenses 50,745 58,061 53,866 53,758 53,758 57,456 Personnel Subtotal 844,449 850,137 878,661 864,388 864,388 834,072 Operating Professional/Contract Services 83,548 122,685 170,248 220,976 230,321 258,677 Supplies 54,020 48,202 71,398 68,600 91,878 73,600 Utilities 2,307 1,740 1,445 2,093 2,093 2,193 Asset Management (Maintenance)2,222,268 3,038,648 1,457,481 789,847 833,228 829,029 Asset Management (Replacement)142,660 - 119,377 128,516 128,516 136,888 Misc. Operating Expenses 152,701 154,807 189,762 224,915 229,525 204,227 Capital Outlay - 41,090 12,496 52,121 28,239 158,951 Operating Subtotal 2,657,504 3,407,172 2,022,208 1,487,068 1,543,800 1,663,565 Division Total $3,501,953 $4,257,309 $2,900,869 $2,351,456 $2,408,188 $2,497,637 ABOUT This Division preserves and maintains the public roadway infrastructure to ensure the safe and efficient movement of pedestrians,traffic,goods and emergency services at all times,including special events and emergency situations such as storm,flood and fire.The Division is responsible for the maintenance and repair of the City's 165 miles of roads and right- of-ways, sidewalks, regulatory signs, street trees, and removing graffiti from areas visible from the right-of-way. STREETS MAINTENANCE Public Works Department Organization Number: 411040 Fund Number: 2110 169 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $394,484 $340,975 $396,374 $359,259 $436,899 $357,433 Health Benefits 76,666 76,217 93,274 94,647 94,647 79,267 Retirement Benefits 155,112 159,729 194,874 132,213 132,213 54,298 Misc. Personnel Expenses 34,833 38,953 36,746 36,510 36,510 37,616 Personnel Subtotal 661,094 615,874 721,268 622,629 700,269 528,614 Operating Professional/Contract Services 76,245 113,412 141,070 122,555 132,866 169,022 Supplies 26,370 35,353 34,070 40,800 39,800 34,125 Utilities 1,368 1,350 1,711 1,368 1,368 1,368 Asset Management (Maintenance)14,228 13,100 1,764 16,500 16,500 16,500 Asset Management (Replacement)123,090 - 98,357 116,836 116,836 172,691 Misc. Operating Expenses 208,366 110,594 143,044 207,921 207,618 202,272 Capital Outlay - 24,517 109,425 41,450 41,450 - Operating Subtotal 449,668 298,326 529,441 547,430 556,438 595,978 Division Total $1,110,762 $914,200 $1,250,709 $1,170,059 $1,256,707 $1,124,592 ABOUT This Division is responsible for inspecting and maintaining the public drainage and stormwater collection and conveyance systems to reduce risk of death,injury and property damage due to flooding.This Division performs annual inspections and maintains over 1,400 stormwater drain inlets,26 channel mowing sections,45 concrete channel sections,12 detention basins,44 under road box culverts,and 64 miles of pipeline to verify proper operation of all municipal structural treatment controls designed to reduce pollutant discharges to maintain regulatory compliance and comply with the National Pollutant Discharge Elimination Systems (NPDES) permit. STORMWATER & FLOOD CONTROL Public Works Department Organization Number: 412040 Fund Number: 2310 170 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $229,912 $228,375 $206,487 $212,040 $212,040 $219,992 Health Benefits 46,093 45,264 40,695 52,602 52,602 50,935 Retirement Benefits 136,111 101,976 289,399 87,190 87,190 38,982 Misc. Personnel Expenses 18,207 20,780 18,562 18,941 18,941 19,801 Personnel Subtotal 430,323 396,394 555,143 370,773 370,773 329,710 Operating Professional/Contract Services 45,736 42,574 42,976 64,664 64,664 63,704 Supplies 138,307 136,172 134,657 151,950 145,798 189,225 Utilities 12,832 11,720 13,723 12,947 12,947 14,417 Asset Management (Maintenance)116,517 173,215 132,240 155,300 154,446 175,500 Asset Management (Replacement)35,950 - 25,155 23,692 23,692 43,625 Misc. Operating Expenses 272,303 248,469 399,841 396,140 430,834 497,280 Capital Outlay 21,253 14,760 - 26,045 24,282 42,300 Operating Subtotal 642,898 626,910 748,592 830,738 856,663 1,026,050 Division Total $1,073,221 $1,023,304 $1,303,735 $1,201,511 $1,227,436 $1,355,760 ABOUT This Division ensures safe and reliable vehicles and equipment for City departments while meeting regulatory requirements, inspections and certifications.The City's fleet and equipment inventory includes sedans,fire apparatus, sewer and water equipment,heavy-duty trucks, tractors, trailers,off-road and industrial equipment,generators,and small landscape equipment.Essential vehicle services include acquisition and disposal,preventive maintenance, repairs, regulatory compliance,provision of close to 100,000 gallons of fuel and oil supplies,and collection and disposal of hazardous waste generated by City departments. VEHICLE & EQUIPMENT MAINTENANCE Public Works Department Organization Number: 413010 Fund Number: 6110 171 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $890,538 $858,758 $934,782 $876,851 $876,851 $943,854 Health Benefits 171,367 158,422 167,303 176,800 176,800 189,190 Retirement Benefits 324,927 371,877 2,352,748 291,595 291,595 139,077 Misc. Personnel Expenses 78,932 90,732 85,213 90,399 90,399 94,920 Personnel Subtotal 1,465,763 1,479,789 3,540,047 1,435,645 1,435,645 1,367,041 Operating Professional/Contract Services 457,196 517,383 482,859 700,153 695,794 783,548 Supplies 95,261 121,286 136,329 134,975 134,975 139,175 Utilities 263,466 646,285 616,496 677,538 557,538 708,201 Asset Management (Maintenance)20,965 23,634 24,609 17,500 17,500 18,500 Asset Management (Replacement)143,230 - 119,436 128,613 128,613 135,402 Misc. Operating Expenses 252,037 349,099 236,277 314,612 316,772 324,001 Capital Outlay 28,010 25,840 66,816 43,739 43,739 178,345 Operating Subtotal 1,260,166 1,683,528 1,682,821 2,017,130 1,894,931 2,287,172 Division Total $2,725,929 $3,163,317 $5,222,868 $3,452,775 $3,330,575 $3,654,213 Public Works Department Organization Number: 414040 Fund Number: 1000 This Division provides safe, clean,well-maintained, inviting,useable public parks,trails and green spaces to support quality programming and enhance the enjoyment for all residents and visitors.The Division provides full-service maintenance for parks and public restrooms,certain vacant City properties,sports courts and fields,trails,and open space.The Division also performs mandated playground inspections,administers the City's pesticide program,and supports landscape maintenance at City Hall. PARKS, TRAILS & LANDSCAPE MAINTENANCE ABOUT 172 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $183,665 $169,372 $175,478 $137,873 $137,873 $161,867 Health Benefits 54,058 49,635 50,142 46,674 46,674 86,143 Retirement Benefits 98,796 88,735 584,589 40,765 40,765 32,046 Misc. Personnel Expenses 22,943 25,727 23,771 24,995 24,995 25,734 Personnel Subtotal 359,462 333,468 833,979 250,307 250,307 305,790 Operating Professional/Contract Services 366,496 554,139 697,734 750,079 797,002 1,044,391 Supplies 127,050 144,005 178,042 186,334 192,667 204,846 Utilities 1,406 1,542 6,288 1,635 1,635 1,803 Asset Management (Maintenance)164,878 207,340 239,563 357,253 357,253 470,966 Asset Management (Replacement)25,050 - 31,731 31,727 31,727 31,014 Misc. Operating Expenses 25,679 24,677 21,691 32,390 26,390 32,618 Capital Outlay 679 11,580 90,695 - - - Operating Subtotal 711,238 943,283 1,265,745 1,359,418 1,406,674 1,785,638 Division Total $1,070,700 $1,276,752 $2,099,724 $1,609,725 $1,656,981 $2,091,428 ABOUT The Division provides contract and in-house repair, maintenance,and janitorial functions for all City buildings and structures including 75 buildings ranging in size from 200 to 60,000 square feet;appurtenances such as electronic gates; fire extinguishers; fire sprinkler systems; exterior parking lot light; and security and fire monitoring systems. FACILITIES MAINTENANCE Public Works Department Organization Number: 415010 Fund Number: 1000 173 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $197,226 $226,709 $206,396 $186,809 $186,809 $187,634 Health Benefits 7,073 8,363 10,412 10,498 10,498 11,755 Retirement Benefits 37,507 37,236 48,681 36,663 36,663 15,842 Misc. Personnel Expenses 6,254 6,758 6,309 6,321 6,321 6,667 Personnel Subtotal 248,060 279,066 271,798 240,291 240,291 221,898 Operating Professional/Contract Services 729,643 698,267 735,010 929,155 1,041,200 968,843 Supplies 49,334 28,521 38,655 64,150 64,150 60,800 Utilities 435,416 168,102 265,309 286,488 286,488 286,935 Water Supply 569,787 605,314 516,536 714,665 714,665 640,478 Asset Management (Maintenance)221,078 202,192 303,226 431,281 535,800 434,215 Asset Management (Replacement)5,040 - 4,746 3,715 3,715 4,496 Misc. Operating Expenses 9,736 14,979 15,378 12,185 12,185 11,895 Capital Outlay 33,187 82,660 37,149 110,000 132,302 130,000 Operating Subtotal 2,053,221 1,800,035 1,916,007 2,551,639 2,790,504 2,537,663 Division Total $2,301,280 $2,079,101 $2,187,805 $2,791,930 $3,030,796 $2,759,561 Landscape Maintenance District Funds $1,411,519 $1,413,022 $1,355,474 $1,760,404 $1,872,450 $1,715,498 Lighting District Fund $889,761 $666,079 $832,332 $1,031,525 $1,158,346 $1,044,063 ABOUT This Division is responsible for the maintenance,operation and contract administration of 188 acres of landscape;42 acres of open space;over 3,000 streetlights;traffic signals at 57 intersections;lighted street signs;and 25 flashing beacons within the boundaries of the Special Districts.The Division administers 11 Special Districts and provides engineering services;contract inspection and supervision of contractual work;administrative support;coordination of in-house repairs as needed;and staff assistance to property owners,developers,civic associations,and the general public in matters relating to the Special Districts. SPECIAL DISTRICTS Public Works Department Organization Number: 420140 | 421040 | 421140 | 421240| 423040 | 424040 | 424140 Fund Number: 2590 | 26xx | 27xx 425040 | 425140 | 426040 | 430050 174 of 194 June 13, 2023, Item #9 This page intentionally left blank 175 of 194 June 13, 2023, Item #9 FIRE CITY OF POWAY DEPARTMENT 176 of 194 June 13, 2023, Item #9 This page intentionally left blank 177 of 194 June 13, 2023, Item #9 Fire Chief Fire SuppressionFire Prevention Deputy Fire Chief Senior Management Analyst Senior Fire Safety Inspector Senior Administrative Assistant (Confidential) Deputy Fire Marshal Fire Battalion Chief (Training & Safety) FIRE DEPARTMENT Total FTEs: 58.00 CITY OF POWAY Fire Battalion Chief (Operations & EMS) Fire Battalion Chief (Logistics & Support) Fire Captains/ Paramedics (12) Fire Engineers/ Paramedics (12) Firefighters/ Paramedics (24)Fire Safety Inspector 178 of 194 June 13, 2023, Item #9 This page intentionally left blank 179 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $7,228,452 $7,965,808 $8,348,956 $8,010,481 $8,288,318 $8,894,652 Health Benefits 915,169 867,126 913,152 992,975 992,975 1,225,071 Retirement Benefits 2,058,743 2,308,627 15,698,105 1,620,756 1,620,756 1,425,642 Misc. Personnel Expenses 394,817 453,531 428,156 177,224 177,224 457,571 Personnel Subtotal 10,597,182 11,595,092 25,388,369 10,801,436 11,079,273 12,002,936 Operating Professional/Contract Services 531,922 569,174 646,273 671,988 756,683 815,298 Supplies 251,402 268,634 253,923 350,980 368,622 360,438 Utilities 146,583 160,418 182,516 165,575 209,426 211,127 Asset Management (Maintenance)56,840 53,782 69,800 79,240 104,719 94,867 Asset Management (Replacement)547,920 - 582,303 548,422 548,422 685,252 Misc. Operating Expenses 483,616 465,810 564,453 659,989 663,800 636,103 Capital Outlay 541,057 181,313 71,498 149,696 272,058 518,956 Operating Subtotal 2,559,341 1,699,131 2,370,767 2,625,890 2,923,730 3,322,041 Department Total $13,156,522 $13,294,223 $27,759,135 $13,427,326 $14,003,003 $15,324,977 Department Summary Organization Number: 50xxxx Fund Number: 1000 FIRE DEPARTMENT 180 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $357,133 $357,582 $420,678 $351,561 $351,692 $548,247 Health Benefits 29,420 29,459 33,441 36,469 36,469 60,775 Retirement Benefits 123,480 128,765 1,012,625 66,728 66,728 124,301 Misc. Personnel Expenses 20,173 23,568 22,580 21,492 21,492 31,523 Personnel Subtotal 530,207 539,373 1,489,324 476,250 476,381 764,846 Operating Professional/Contract Services 13,707 9,726 10,113 12,550 12,550 14,656 Supplies 8,672 6,275 7,234 10,100 8,667 9,100 Utilities 5,866 18,204 10,658 - - - Asset Management (Maintenance)62 - 613 500 980 864 Asset Management (Replacement)11,700 - 16,737 17,496 17,496 23,288 Misc. Operating Expenses 26,982 22,639 21,901 21,349 18,740 22,134 Capital Outlay - 194 70 500 - 500 Operating Subtotal 66,989 57,037 67,326 62,495 58,433 70,542 Division Total $597,196 $596,410 $1,556,650 $538,745 $534,814 $835,388 ABOUT Fire Department Organization Number: 500050 Fund Number: 1000 FIRE ADMINISTRATION The Fire Administration Division is responsible for providing overall administration, direction,and operational planning and management for the Fire Department including budget development and management,personnel recruitment, citywide emergency planning and incident management. 181 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $6,563,473 $7,259,382 $7,674,786 $7,345,358 $7,624,564 $8,063,593 Health Benefits 850,354 800,699 849,600 909,420 909,420 1,113,087 Retirement Benefits 1,835,701 2,060,638 14,111,246 1,494,300 1,494,300 1,267,531 Misc. Personnel Expenses 354,757 406,602 386,268 134,664 134,664 410,251 Personnel Subtotal 9,604,285 10,527,321 23,021,900 9,883,742 10,162,948 10,854,462 Operating Professional/Contract Services 392,168 388,370 412,301 434,290 407,240 461,764 Supplies 102,446 103,605 79,107 162,880 184,491 165,985 Utilities 132,485 135,372 159,586 155,085 199,801 200,637 Asset Management (Maintenance)37,678 35,764 52,822 58,340 83,339 69,383 Asset Management (Replacement)393,850 - 434,320 417,299 417,299 551,695 Misc. Operating Expenses 382,935 377,743 459,717 527,040 530,261 520,469 Capital Outlay 526,049 170,370 61,161 135,571 241,288 318,363 Operating Subtotal 1,967,611 1,211,223 1,659,013 1,890,505 2,063,718 2,288,296 Division Total $11,571,896 $11,738,543 $24,680,914 $11,774,247 $12,226,667 $13,142,758 ABOUT The Fire Suppression Division is responsible for the delivery of emergency and non-emergency services including fire suppression,rescue,emergency medical,hazardous materials responses,and public assistance.The Division deploys one chief officer and 16 firefighters each day from three fire stations that staff one fire battalion chief,three fire engines,one ladder truck,and two ambulances.The Division is responsible for the coordination of maintenance and repair on all facilities,apparatus, and equipment.The Fire Battalion Chiefs are responsible for emergency incident management, personnel training, firefighter health and safety, and emergency technology. FIRE SUPPRESSION Fire Department Organization Number: 501050 Fund Number: 1000 182 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $307,846 $348,844 $253,492 $313,562 $312,062 $282,812 Health Benefits 35,395 36,969 30,111 47,086 47,086 51,209 Retirement Benefits 99,561 119,225 574,234 59,728 59,728 33,810 Misc. Personnel Expenses 19,887 23,361 19,308 21,068 21,068 15,797 Personnel Subtotal 462,690 528,399 877,144 441,444 439,944 383,628 Operating Professional/Contract Services 111,242 102,263 151,870 138,385 142,269 153,065 Supplies 162 101 1,096 2,100 220 2,300 Utilities 1,390 1,140 1,368 1,440 1,140 1,440 Asset Management (Maintenance)- - - - - - Asset Management (Replacement)15,400 - 13,795 14,538 14,538 8,323 Misc. Operating Expenses 29,400 17,128 19,213 32,460 35,659 29,610 Capital Outlay - - - - - - Operating Subtotal 157,594 120,632 187,343 188,923 193,827 194,738 Division Total $620,284 $649,031 $1,064,487 $630,367 $633,771 $578,366 ABOUT The Fire Prevention Division is responsible for the delivery of fire and life safety inspection and education services to existing businesses,apartments,and educational,institutional and permitted facilities.This Division provides customer consultations,plan review and new construction inspections to ensure compliance with state and local fire and life safety regulations.The Deputy Fire Marshal manages the Fire Prevention Division under the supervision of the Fire Chief as the City Fire Marshal. FIRE PREVENTION Fire Department Organization Number: 502050 Fund Number: 1000 183 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 14,806 68,816 71,989 86,763 194,624 185,813 Supplies 140,123 158,654 166,487 175,900 175,244 183,053 Utilities 6,842 5,702 10,904 9,050 8,485 9,050 Asset Management (Maintenance)19,099 18,018 16,365 20,400 20,400 24,620 Asset Management (Replacement)126,970 - 117,450 99,089 99,089 101,946 Misc. Operating Expenses 44,299 48,300 63,622 79,140 79,140 63,890 Capital Outlay 15,008 10,749 10,267 13,625 30,770 200,093 Operating Subtotal 367,147 310,238 457,085 483,967 607,752 768,465 Division Total $367,147 $310,238 $457,085 $483,967 $607,752 $768,465 ABOUT The Paramedics Division is a budget cost center that supports Fire Suppression,Division 501050.It specifies the financial outlay and activity for emergency medical services (EMS).This Division captures equipment and training costs associated with supporting the Fire Department's pre-hospital EMS delivery system, but contains no direct personnel costs. PARAMEDICS Fire Department Organization Number: 503050 Fund Number: 1000 184 of 194 June 13, 2023, Item #9 This page intentionally left blank 185 of 194 June 13, 2023, Item #9 LAWENFORCEMENT CITY OF POWAY 186 of 194 June 13, 2023, Item #9 This page intentionally left blank 187 of 194 June 13, 2023, Item #9 Captain Administrative Secretary III Admin PatrolDetectives Lieutenant Office Assistant (3) Detective Deputy (4) Detective Sergeant Patrol Sergeant (4) Patrol Deputy (17) LAW ENFORCEMENT SERVICES (CONTRACT) CITY OF POWAY School Resource Officer Shared Central Resource Traffic Poway Criminal Apprehension Team (PCAT) Senior Volunteers Traffic Sergeant Traffic Deputy (8) Motorcycle Deputy (2) Community Services Officer PCAT Sergeant PCAT Deputy (4) Juvenile Detective Crime Analyst (2) Crime Prevention Specialist 188 of 194 June 13, 2023, Item #9 1--------------- I I I I I I I I I I , _ ____ .. , ______ .. This page intentionally left blank 189 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 13,363,829 13,978,826 14,302,636 14,785,335 14,751,844 14,999,223 Supplies 7,686 243 4,047 10,500 8,000 11,950 Utilities 5,369 6,538 7,988 9,212 10,710 12,060 Asset Management (Maintenance)1,290 1,008 1,050 1,500 1,500 1,500 Asset Management (Replacement)3,980 - 16,448 16,448 16,448 16,265 Misc. Operating Expenses 121,560 108,959 133,058 112,835 117,686 99,525 Capital Outlay 8,615 - - - - 28,500 Operating Subtotal 13,512,329 14,095,574 14,465,226 14,935,830 14,906,188 15,169,023 Department Total $13,512,329 $14,095,574 $14,465,226 $14,935,830 $14,906,188 $15,169,023 Department Summary Organization Number: 504050 Fund Number: 1000 LAW ENFORCEMENT DEPARTMENT 190 of 194 June 13, 2023, Item #9 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Actual Actual Actual Budget Estimated Budget Personnel Salaries $-$-$-$-$-$- Health Benefits - - - - - - Retirement Benefits - - - - - - Misc. Personnel Expenses - - - - - - Personnel Subtotal - - - - - - Operating Professional/Contract Services 13,363,829 13,978,826 14,302,636 14,785,335 14,751,844 14,999,223 Supplies 7,686 243 4,047 10,500 8,000 11,950 Utilities 5,369 6,538 7,988 9,212 10,710 12,060 Asset Management (Maintenance)1,290 1,008 1,050 1,500 1,500 1,500 Asset Management (Replacement)3,980 - 16,448 16,448 16,448 16,265 Misc. Operating Expenses 121,560 108,959 133,058 112,835 117,686 99,525 Capital Outlay 8,615 - - - - 28,500 Operating Subtotal 13,512,329 14,095,574 14,465,226 14,935,830 14,906,188 15,169,023 Division Total $13,512,329 $14,095,574 $14,465,226 $14,935,830 $14,906,188 $15,169,023 ABOUT The Law Enforcement Division is a budget cost center that supports comprehensive contract law enforcement services provided by the San Diego County Sheriff's Department.These services include emergency response,crime prevention, traffic enforcement, collision reduction, investigative services, drug prevention, and education and community policing. LAW ENFORCEMENT Law Enforcement Department Organization Number: 504050 Fund Number: 1000 191 of 194 June 13, 2023, Item #9 RESOLUTION NO. 23- A RESOLUTION OF THE CITY COUNCIL, HOUSING AUTHORITY AND SUCCESSOR AGENCY TO THE POWAY REDEVELOPMENT AGENCY OF THE CITY OF POWAY, CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL OPERATING BUDGET FOR FISCAL YEAR 2023-24 AND APPROPRIATING FUNDS WHEREAS, the City Council of the City of Poway has considered the proposed Fiscal Year (FY) 2023-24 Operating Budget and noticed the public hearings relative to its adoption for June 13, 2023; and WHEREAS, following duly given notice, the City Council of the City of Poway did hold such public hearing, receiving, considering and evaluating all public comments. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows: SECTION 1: That certain documents now on file in the Office of the City Clerk of the City of Poway titled “City of Poway, California Proposed FY 2023-24 Operating Budget” (Budget), as amended if necessary, is hereby adopted as the FY 2023-24 Operating Budget for the City of Poway along with the adjustments, if any, determined by the City Council as set forth in the minutes of the Council meeting of June 13, 2023. SECTION 2: That the estimated revenues for FY 2023-24 as shown in the Budget are hereby adopted. SECTION 3: That the requested expenditures for FY 2023-24 as shown in the Budget are hereby appropriated to the fund, department, or division for which they are designated, and such appropriations shall not be increased except as provided herein. SECTION 4: That the legal level of budgetary control is the fund level. Budgets may not be exceeded at the fund level without appropriate authorization by the City Council except as provided for herein. SECTION 5: That the City Manager may delegate any of the authority provided them under this Resolution. SECTION 6: That the City Manager is authorized to make such changes in department operating and program budget totals during FY 2023-24 as may be, from time to time, deemed desirable and necessary in order to meet the City's needs in amounts not to exceed $100,000 per adjustment. SECTION 7: That the City Manager may authorize all transfers of funds from account to account within any department. SECTION 8: That the City Manager may authorize transfers of funds between departments within the same fund as may be necessary. 192 of 194 June 13, 2023, Item #9 SECTION 9: That the City Manager is authorized to continue all appropriations for encumbrances outstanding as of June 30, 2023 into FY 2023-24 as may be necessary. SECTION 10: That the City Manager is authorized to carry forward and appropriate unencumbered balances remaining at June 30, 2023 into FY 2023-24 as may be necessary. SECTION 11: That all appropriations in the Capital Improvement Program, Programs and grants in the operating budget remaining unspent at June 13, 2023 are hereby carried forward and appropriated to FY 2023-24 unless otherwise determined to have lapsed. SECTION 12: That the City Manager is authorized to temporarily over-staff positions for succession planning purposes as may be necessary. SECTION 13: That the City Manager is authorized to increase the budget for under-filled positions to the approved position level as may be necessary. SECTION 14: That the City Manager is authorized to increase the budget for a specific purpose when there are offsetting unbudgeted revenues designated for said purpose. SECTION 15: That the City Manager is authorized to increase the estimated budget for the City of Poway’s share of the San Diego Metro Industrial Waste Control Program and Penasquitos Sewer System based on the City’s actual share of costs. SECTION 16: The Capital Improvement Program projects of the City of Poway are in conformance with the City of Poway Comprehensive Plan (General Plan) as governed by Section 65402 of the California Government Code. PASSED, APPROVED AND ADOPTED at a Special Meeting of the City Council of the City of Poway, California on the 13th day of June, 2023 by the following vote, to wit: AYES: NOES: ABSTAINED: ABSENT: DISQUALIFIED: ______________________________ Steve Vaus, Mayor ATTEST: ____________________________________ Carrie Gallagher, CMC, City Clerk 193 of 194 June 13, 2023, Item #9 RESOLUTION NO. 23- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF POWAY, CALIFORNIA, ADOPTING AN APPROPRIATIONS LIMIT FOR FISCAL YEAR ENDING JUNE 30, 2024 WHEREAS, the Gann initiative or Proposition 4 hereby referred to as Article XIIIB of the Constitution of the State of California, was passed by the people; WHEREAS, Article XIIIB mandated an appropriations limit on various units of government, including the City of Poway; WHEREAS, the limit has been calculated by the Finance Department of the City of Poway using current guidelines provided by the League of California Cities; and WHEREAS, the City Council of the City of Poway desires to formally adopt that appropriations limit for the City of Poway. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows: SECTION 1: In accordance with Article XIIIB of the Constitution of the State of California, the appropriations limit for the City of Poway for Fiscal Year 2023-24 is $66,238,789. PASSED, APPROVED AND ADOPTED at a Special Meeting of the City Council of the City of Poway, California on the 13th day of June, 2023 by the following vote, to wit: AYES: NOES: ABSTAINED: ABSENT: DISQUALIFIED: ______________________________ Steve Vaus, Mayor ATTEST: ____________________________________ Carrie Gallagher, CMC, City Clerk 194 of 194 June 13, 2023, Item #9