HomeMy WebLinkAbout2024-04-25 MP COC Agenda Packet
Date:Thursday, April 25, 2024
Time:6:00 p.m.
Location:John Lippitt Public Works, Center Lunchroom
1800 Maxwell Rd., Chula Vista
Measure P Citizens' Oversight Committee Regular Meeting
Public Comments: Public comments may be submitted to the Measure P Citizens' Oversight
Committee in the following ways:
•In-Person comments during the meeting. Join us for the Measure P Citizens' Oversight
Committee meeting at the time and location specified on this agenda to make your
comments.
•Submit an eComment. Visit www.chulavistaca.gov/boardmeetings, locate this meeting and
click on the comment bubble icon. Click on the item you wish to comment on, and then click
on "Leave Comment." The commenting period will close one hour before the meeting. All
comments will be made available to the Commission and the public.
•Mail or email comments. Submit comments via email to PCOC@chulavistaca.gov or by mail
to Finance Department, 276 Fourth Ave, Chula Vista, CA 91910. Please send comments
early; written comments received within one hour of the meeting may not be distributed until
the following day.
Accessibility: Individuals with disabilities are invited to request modifications or accommodations in
order to access and/or participate in a Measure P Citizens' Oversight Committee meeting by
contacting us at PCOC@chulavistaca.gov (California Relay Service is available for the hearing
impaired by dialing 711) at least forty-eight hours in advance of the meeting.
1.CALL TO ORDER
2.ROLL CALL
Measure P Citizen's Oversight Committee Members: Enriquez, Freels, Ilyas, Martinez, Redo,
and Chair Garcias
3.PUBLIC COMMENTS
Persons may address the Committee on any subject matter within the Committee’s jurisdiction
that is not listed as an item on the agenda. State law generally prohibits the Committee from
discussing or taking action on any issue not included on the agenda, but, if appropriate, the
Committee may schedule the topic for future discussion or refer the matter to staff. If you wish
to speak on any item, please fill out a "Request to Speak" form and submit it to the Secretary
prior to the meeting.
4.ACTION ITEMS
The Item(s) listed in this section of the agenda will be considered individually by the Committee
and are expected to elicit discussion and deliberation. If you wish to speak on any item, please
fill out a "Request to Speak" form and submit it to the Secretary prior to the meeting.
4.1 Discussion Regarding The Fiscal Year 2022 Annual Activity Report and Authorize Staff
to Finalize and Submit
Presenter: Ed Prendell, Budget and Analysis Manager
4.2 Discussion Regarding the Fiscal Year 2023 Annual Activity Report and Authorize Staff to
Finalize and Submit
Presenter: Ed Prendell, Budget and Analysis Manager
4.3 Consideration of Amendments to the FY23-27 Measure P Spending Plan
Presenter: Ed Prendell, Budget and Analysis Manager
4.4 Consideration of the Finance Department Report (Fiscal Year 2024/25 Budget)
Presenter: Ed Prendell, Budget and Analysis Manager
5.PRESENTATIONS
The following item(s) will be presentations given to the Committee. Action on these item(s) is
typically limited to the Committee receiving the presentation and providing direction or feedback
to staff, as appropriate.
5.1 Measure P Accounting and Administration
Presenter: Ed Prendell, Budget and Analysis Manager
5.2 Fiscal Year 2023 Measure P Compliance Audit
Presenter: Sarah Schoen, Director of Finance
5.3 Measure P Project Updates
Presenter: Matthew Little, Director of Public Works & Angelica Aguilar, Assistant Director
of Public Works
6.STAFF COMMENTS
7.COMMITTEE MEMBER'S COMMENTS
City of Chula Vista Measure P COC
April 25, 2024 Agenda Page 2 of 3
8.ADJOURNMENT
to the regular meeting on July 25, 2024 , at 6:00 p.m.
Materials provided to the Measure P Citizens' Oversight Committee related to any open-session
item on this agenda are available for public review by contacting the Finance Department at
PCOC@chulavistaca.gov.
City of Chula Vista Measure P COC
April 25, 2024 Agenda Page 3 of 3
Page 1 of 12
DRAFT Annual Report of the Measure P Citizens Oversight Committee
Fiscal Year 2021‐22
Measure P Background
In November 2016, Chula Vista voters approved Measure P: a temporary, ten‐year, half‐cent
sales tax to fund high priority infrastructure needs. Collection of the sales tax began April 1, 2017.
The sales tax is projected to raise $235 million, which will be used to upgrade police, fire,
paramedic and 9‐1‐1 equipment, vehicles and facilities; fund streets and sidewalks; replace storm
drains to prevent sinkholes; improve parks; repair recreation facilities; and repair or replace other
city infrastructure.
Citizens Oversight Committee
The ballot measure also established a Measure P Citizens Oversight Committee (COC). The
Measure P Citizens Oversight Committee (COC) is composed of 9 members. The purpose of the
COC is to review and report on all Measure P expenditure plans, financial reports, and audits. The
COC consists of five At‐Large members, with at least one from each Council district, and four
Designated Members selected from candidates nominated by the Nominating Authorities listed
below.
The board is composed of 9 members appointed to a four‐year term.
Member Appointment
Criteria Term Expiring
Greg Martinez (Vice Chair) District 1 Rep. 6/30/25
Christopher Redo District 2 Rep. 6/30/25
Saad Ilyas District 3 Rep. 6/30/25
Vacant District 4 Rep. 6/30/25
Mona Freels At‐Large Rep. 6/30/25
Silvia Saldivar Designated Rep.3 6/30/25
David Garcias (Chair) Designated Rep.4 6/30/25
Michael Lengyel Designated Rep.6 6/30/25
Nicole Enriquez Designated Rep.7 6/30/25
Nominating Authorities are as follows:
1 – Chula Vista Chamber of Commerce
2 – Chula Vista Sports Council
3 – Alliance of Californians for Community Empowerment, San Diego Branch
4 – San Diego and Imperial Counties Labor Union
5 – San Diego County Taxpayers Association
6 – Growth Management Oversight Commission
7 – Parks and Recreation Commission
8 – Sustainability Commission
Page 2 of 12
The specific duties of the COC are as follows:
1. Review and comment on each year's Finance Department Report (as defined in CVMC
section 3.33.160.A); Measure P Spending Plan (as defined in CVMC section 3.33.160.B);
and the Annual Independent Auditor’s Report (as defined in CVMC section 3.33.160.C).
2. Prepare an Annual Report regarding the Finance Department Report for presentation to
the City Council at a public meeting.
3. Work with City staff to identify and apply "best practices" for tracking and reporting on
Measure P revenues and expenditures relative to other City revenues and expenditures.
Summary of fiscal year 2022 Independent Auditors’ Report on Compliance Revenues and
Expenditures
Major expenditures in the following categories incurred in fiscal year 2022:
Category FY 2022 Expenditures Major Items
Fire Services 3,595,454 Fire Vehicles, Fire Equipment, Facility Repairs
Police Services 1,483,308
Police Vehicles, Communication System,
Facility Repairs
Infrastructure 17,010,952
Streets, Other Public Infrastructure, Sports
Fields and Courts, Non‐Safety Vehicles, Public
Facilities, Traffic Signal Systems, Park
Infrastructure, Citywide Network
Replacement, Citywide Telecommunications
Staff Time 722,458 City Staff‐Time
Debt Service 8,134,246 Bond Debt Service
Administrative Expenses 24,354
Audit, Bond Administration Fees, Banking
Fees, Cost of Issuance
Total Expenditures $ 30,970,772
Page 3 of 12
Audited Statement of Revenues, Expenditures and Changes in Fund Balance
June 30, 2022
Revenues:
Local sales and use tax 27,402,122
Use of money and property (746,616)
Miscellaneous 3,153
Total Revenues $ 26,658,659
Expenditures:
Contracted Services 14,318
Equipment and shared infrastructure costs 429,947
Capital outlay 21,112,939
Debt service:
Principal retirement 1,129,627
Interest and fiscal charges 145,696
Total Expenditures $ 22,832,527
Excess (Deficiency) of Revenues
Over (under) Expenditures 3,826,132
Other Financing Sources (Uses):
Transfers Out – Municipal Financing Authority Fund (8,138,246)
Total Other Financing Sources (Uses) $ (8,138,246)
Net Change in Fund Balance (4,312,114)
Fund Balance at Beginning of Year 33,375,272
Fund Balance as of June 30, 2022 $ 29,063,158
Page 4 of 12
Plan Expenditures by Replacement Category
($22,812,172)
Major Projects (Fiscal Year 2021/2022) by Cost Category
Fire Stations Repairs/Replacements (GGV0230):
The Fire Department’s present and future functional needs, technical constraints and feasibility,
and budget were considered in developing the project’s design criteria. New Fire Stations 5 and
3 (previously 9) are located at 341 Orange Avenue and 100 Moss Avenue, respectively. In March
2019, Council approved a Design Build Agreement with EC Constructors, Inc. for design of Fire
Stations 5 and 3 (previously 9). In February of 2020, Council awarded the Construction Phase.
922,282
2,599,398
161,044
432,693 729,798
319,509
5,217
712
1,510,083
‐
2,250,166
8,026,991
293,830
616,523
1,841,639
1,467,307 ‐
1,634,978
Fire Stations Repairs/Replacement (922,282)Fire Response Vehicles (2,599,398)
Fire Safety Equipment (161,044)Police Response Vehicles (432,693)
Public Safety Communication Systems (729,798)Police Facility Repairs (319,509)
Police Equipment (5,217)Streets (712)
Other Public Infrastructure (1,510,083)Sports Courts and Fields (0)
Non‐Safety Vehicles (2,250,166)Recreation and Senior Centers (8,026,991)
Civic Center and South Libraries (293,830)Other Public Facilities (616,523)
Traffic Signal Systems (1,841,639)Park Infrastructure (1,467,307)
Citywide Network Replacement (0)Citywide Telecommunications (1,634,978)
Page 5 of 12
Construction for Fire Station 5 began March 2020 and was completed and began operating in
March 2021. Construction for Fire Station 3 (previously 9) began April of 2020 and was completed
and began operating in April of 2021. Old Fire Station 3 (previously 9) and 5 have been
demolished. The project landscape maintenance period was completed on May 11, 2022, and
the Notice of Completion was filed on June 14, 2022.
Street Pavement Phases I & II (STL0427 & STL0430):
Pavement rehabilitation projects on various residential streets based on recommendations from
City's Pavement Management System for streets with poor pavement condition index (PCI)
ratings. The PCI score was utilized to identify failed (PCI 0‐25) and failing (PCI 25‐34) street
segments that could be addressed using Measure P funding.
Project STL0427 was awarded in January of 2018, which was the first phase of the pavement
rehabilitation project and included street segments with PCI ratings between 0 to 15.
Construction was completed on the first phase in October of 2018.
The second phase, STL0430, includes street segments with PCI ratings up to 34. This phase was
awarded by Council in April of 2019 and completed in August of 2020. Approximately 121,451
feet (23 miles) of pavement was rehabilitated as part of this project.
Lauderbach Park (PRK0333):
This project will replace the natural grass on the sports field with synthetic turf and replace the
deteriorated basketball court. The replacement of the sports field includes a new walking path,
new sports lighting, and striping for both soccer and softball. A new picnic area will be
constructed replacing the old picnic areas. The new basketball court will also include striping for
a pickleball court. This project will also rehabilitate the failed walkway access to the park for the
senior housing to the south.
$1 million of this Project is funded by the State of California Grant for California Youth Soccer and
Recreation Development Program and an additional $820,000 was funded by Measure P.
Construction began February of 2022 and is scheduled to be completed in March of 2023 with a
reopening date of June 2023, following a 3‐month sod establishment period.
Other Infrastructure ‐ CMP Rehabilitation Outside ROW Phases I & II (DRN0209, DRN0210,
DRN0211, DRN0216, & DRN0219):
Rehabilitation of failed Corrugated Metal Pipe (CMP) and other storm drain related repairs
outside the right of way.
Page 6 of 12
Project DRN0209 began construction in March 2018 and repaired 28 CMP locations (3,864 linear
feet of CMP) for a project cost of approximately $991,944. Construction was completed in
December of 2018.
Project DRN0210 cleaned, videotaped, and evaluated approximately 28,500 lineal feet of CMP.
Project DRN0211 repaired 134 CMP locations of approximately 18,908 linear feet of storm
drainpipe. A total of 14,955 linear feet of CMP was repaired in FY19/20. Total project cost of
$7,195,911.
Project DRN0216 is dedicated to addressing future emergency CMP failures. By having a funded
CIP project readily available, emergency failures can be addressed directly by this project;
eliminating the need to coordinate with other storm drain CIP projects for change orders to
complete construction based on funding availability. This project allowed for the emergency
repair of the sinkhole adjacent to the property at 604 Melrose Avenue, replacing 184 linear feet
of CMP. Construction was completed in December of 2020 for a total of $264,253.
Project DRN0219 completed the emergency City storm drain repair work at 855 Energy Way at a
cost of approximately $1 million. The design for Phase 3 to complete CMP repairs outside of the
right‐of‐way is anticipated to start in FY22/23.
Other Infrastructure ‐ Sidewalk Replacement Citywide (STL0428 & STL0443):
This project repaired and replaced damaged sidewalk at various locations throughout the city
based on recommendations from the Pedestrian Connectivity Plan. The first project (STL0428) to
replace sidewalks was awarded in June 2019. Construction was completed in December of 2019
and approximately 100 sidewalk locations were repaired.
The second project (STL0443) was awarded in August of 2019 and began repair of roughly 6,200
locations exhibiting moderate‐to‐small heave displacements. Construction started in March of
2020 and was completed in March of 2022.
Traffic Signal Modifications (TRF0408):
The CIP project’s scope of work includes traffic signal modifications and upgrades to 11 existing
signalized intersections within the city. These upgrades will improve visibility, provide for
protected left turn movements, provide for permissive flashing yellow left turn movements, and
replace failing and outdated traffic signals at various locations citywide. Construction began in
February of 2021 and is expected to be completed in April of 2023.
Page 7 of 12
Max Field/Loma Verde Accessibility Study (PRK0333):
Consultant has completed review of the sports complex area and determined where a new
pedestrian crossing point across the Palm Road drainage basin should be provided to re‐establish
pedestrian connectivity between the Loma Verde Recreation Center and Max Field Sports
Complex since the wooden stairway was removed. Consultant has also completed several parking
lot alternatives and an A.D.A. accessibility review of the sports complex site including a
geotechnical analysis of the failed retaining wall along the southerly edge of the site. The
Accessibility Study was completed in September of 2020.
Renovation of Fire Station 1 (GGV0252):
Existing City of Chula Vista Fire Station No. 1 requires renovations to meet the evolving duties of
the Fire Department, accommodate modern equipment, renovate, and repair aging aspects of
the building, and accommodate firefighter personnel needs. The existing ladder truck housed at
Fire Station No. 1 will be replaced in the next year with a larger apparatus that will not fit within
the existing apparatus bay making alterations to the existing apparatus bay necessary. The fire
station age and condition require replacement or rehabilitation of various areas as part of this
Project. The station dorm rooms and bathrooms require upgrades to meet modern firefighter
personnel needs.
In May of 2021, Council approved a Design Build Agreement with EC Constructors, Inc. for design
of the Fire Station 1 renovations. The design phase is anticipated to be completed in January of
2023 at which point a resolution to award the Construction Phase contract will be brought to
Council. Construction for Fire Station 1 renovations is expected to begin in Spring/Summer of
2023 and be completed in the Summer/Fall of 2024. The uncertainty of electrical equipment
availability and alternate options is impacting the schedule.
Loma Verde Recreation Center (GGV0247):
In April of 2020, the City approved a Design Build Agreement with EC Constructors, Inc. for design
of Segments 1 and 2 of the Loma Verde Recreation Center. In August 2021, Council awarded the
contract for the Construction Phase of Segments 1 and 2 which includes the demolition and re‐
construction of approximately 20,000 square feet of the Center and will feature a new multi‐
purpose gymnasium, dance rooms, crafts room, fitness room, game room, hard courts,
restrooms, changing rooms, staff offices, lifeguard staff room, and break room. Construction of
Segments 1 and 2 are anticipated to be completed in March of 2023, and these segments will
only be opened for limited use until completion of Segment 3.
The Segment 3 design started in June of 2021 and was completed and permitted in June 2022.
The Segment 3 portion of the project replaces the balance of the existing building to create space
for new pool mechanical equipment, wet and dry storage, new competition pool, new recreation
Page 8 of 12
pool, new splashpad, replacement playground, replacement solar water heater, new sports
lighting, new pool deck, and classroom space. Construction of Segment 3 began in August of 2022
and should be completed in the Summer of 2023.
Winding Walk Park/Veterans Park Lighting (PRK0326):
The project replaced failing pedestrian walkway and parking lot lighting at Winding Walk Park
and Veterans Park and Recreation Center. Project completed July 2021.
Norman Park Senior Center Lower HVAC Replacement (GGV0233):
Replacement of existing HVAC units at the Norman Park Senior Center. The repairs include but
not be limited to replacing the existing HVAC units with new TRANE units and duct work. Project
completed September 2021.
Police Facility Upgrades (GGV0232):
Various upgrades to the Police Facility – including drone rooftop upgrades, Salley Door
replacement, upgrade to Hormonn high speed gates, and installation of uninterruptible power
supply.
Electrical Switchgear Upgrades (GGV0234, PRK0326):
Installation of a new electrical switchgear package at two locations: Project GGV0234 at 1301
Oleander Facility (formerly the Boys and Girls Club) and Project PRK0326 at Eucalyptus Park
Tennis Courts and Baseball Field. Projects completed May 2022.
Projects in Progress
Rohr Park Restroom Replacement (PRK0328):
This project replaces an existing restroom building at Rohr Park with a new restroom building.
The restroom building has two community restrooms (male and female), a utility/mechanical
room, and storage. Project completed August 2022.
Public Works Boiler/Chiller (GGV0234):
The Public Works facility boiler/chiller replacement project includes replacing existing single air‐
cooled chiller, single boiler, four (4) hydronic chilled water pumps and two (2) hydronic heating
hot water pumps. Project completed August 2022.
Civic Center Roof/HVAC Repair (Pan) Building A (GGV0234):
Replacement of the Civic Center rooftop HVAC system components including roof cap. Project
completed January 2023.
Norman Park Senior Center HVAC (GGV0233):
Replacement of existing HVAC units at the Norman Park Senior Center. The repairs include (but
not be limited to) replacing the existing HVAC units with new TRANE units and duct work.
Page 9 of 12
Project completed January 2023.
Chula Vista Civic Center Library – Children’s Library and Restroom Upgrades (GGV0231):
Upgrades of four restrooms, including removal and replacement of existing finishes, fixtures, and
accessories in compliance with accessibility guidelines and City standards; new carpeting and
repainting of the Children’s Library and entry foyer, as well as the removal of no longer needed
bookshelves and furniture. Project completed February 2023.
Civic Center Library ADA and Parking Improvements (GGV0231):
Installation of concrete pedestrian ramps in compliance with accessibility guidelines. Slurry seal
and restripe entire Civic Center Library parking lot. Install pipe gates at both Civic Center Library
parking lot entries.
Living Coast Deck and Rails (GGV0234):
This project provides for repairs and upgrades to the walkways and handrails at various locations
throughout the Living Coast Discovery Center. The work includes installation of surface applied
truncated domes, removing, and replacing capstone block, refreshing paint and stucco,
removing, and replacing header boards, removing and replacing guardrail and handrail, and
installation of composite wood decking.
Park Pathway Lighting Replacement ‐ Santa Venetia & Voyager (PRK0326):
Light Poles replacement and improvements at City Parks Project includes removal and disposal
of light poles, modifying existing electrical system for new light poles, install new light poles on
existing concrete pads and footing.
Fuel Management (GGV0235):
Fuel dispenser upgrades, fuel management systems replacements/upgrades and associated
equipment and software at the Public Works Corp Yard and Fire Stations #3, #4, #5, and #7.
Sports Courts & Fields Irrigation (PRK0327):
Project scope includes purchase, installation, and set up of the Parks and Recreation irrigation
platform to a smart centralized system.
Upcoming Projects
Police Facility HVAC (GGV0232):
Upgrades and replacements to the Police Faculty HVAC. The project includes but not limited to
the following equipment: 14 roof mounted air handling units and 10 separate return air fan units,
13 split system fan coil units, computer room indoor air handler and secondary outdoor
condensing unit with indoor fan, 41 building exhaust fans etc. This project is largely funded by
ARPA but will include Measure P funding as well.
Page 10 of 12
Public Works Air Handlers Design Phase I (GGV0234):
Replacing the existing unit along with five other roof mounted units that are still operational but
approaching their useful life; relocating the existing equipment to alternate locations.
1301 Oleander Ave Building Repairs (GGV0257):
Tenant improvements at the 1301 Oleander Avenue facility, which was previously used as a Boys
and Girls Club. Improve the below facilities to become operational including main entrance,
foyer, restrooms, gymnasium, and improvements to the east and west office wings.
Non‐Safety Vehicles:
Measure P has allowed for the replacement of vehicles that were beyond their recommended
replacement date. In fiscal year 2022 approximately $2,182,000 was spent on non‐ Public Safety
vehicles and equipment. This was a significant increase over the fiscal year 2021 purchases of
$440,000. The reason for the increase was two‐fold: vehicles ordered in the prior year were
received in fiscal year 2022 and significant efforts were made to replace vehicles which were
overdue for replacement. Purchases for fiscal year 2022 for non‐ Public Safety vehicles include
the following:
(1) International 7500 GapVax
(1) Peterbilt 520 Striper Truck
(1) PB Loader Asphalt Patcher Truck
(1) Roadline Stencil Truck
(11) Ford F250s
(6) Ford F150s
The following table summarizes the Measure P vehicle purchases for non‐Public Safety vehicles
by year.
Non‐Public Safety
Year Count Amount
2017 0 $ ‐
2018 28 $ 1,167,612
2019 14 $ 1,955,991
2020 29 $ 1,415,196
2021 5 $ 438,021
2022 24 $ 2,182,186
Total 100 $ 7,159,005
Page 11 of 12
It is important to note that several vehicles and pieces of equipment have been ordered through
Measure P funding. However due to continued production interruptions and supply shortages at
the manufacturers, delivery of the ordered vehicles/equipment has been delayed. At the end of
fiscal year 2022, there were purchase orders open in the amount of $1.8 million for
vehicles/equipment not assigned to Safety.
The following table reflects the Measure P funded vehicles for Public Safety:
Fire Police
Year Count Amount Count Amount
2017 2 $ 207,619 3 $ 168,703
2018 3 $ 2,100,784 43 $ 1,820,560
2019 11 $ 2,853,280 27 $ 1,047,894
2020 5 $ 536,432 5 $ 515,532
2021 0 $ 239,328 23 $ 1,468,123
2022 2 $ 61,092 10 $ 432,693
Total 21 $ 5,998,535 108 $ 5,453,505
Conclusion
The Citizens Oversight Committee notes that this Annual Report refers only to the period from
July 1, 2021 to June 30, 2022. This report presents the fifth full year of collections and
expenditures for the Measure P funds. During this period the Committee took additional steps to
improve the format, content, and scope of reports on expenditures, work schedule, and public
information efforts required to provide citizens with transparency on the finances associated
with the implementation of Measure P.
In April 2017, City staff provided a status report to the Committee on the pending Measure P
bond issuance. The intent of the bond issuance was to advance the funds necessary to initiate
projects listed by the City as critical red assets (those in imminent stages of failure) in the City’s
Asset Management Plan.
On July 27, 2017, City staff reported to the Committee that the bond issuance had been
successful, generating $70,000,000 in net bond proceeds to be used for Measure P projects.
Accordingly, all budgets for the Measure P Spending Plan were prepared in compliance with the
ordinance, including the net bond proceeds.
The Citizens Oversight Committee has reviewed the Independent Auditor’s Report on
Compliance with Applicable Requirement prepared by the audit firm of Lance, Soll and Lunghard
(LSL), the Measure P Spending Plan, and various expenditure and revenue reports prepared by
the City staff. In its report dated June 30, 2022, the auditor’s opinion was that “the City complied,
in all material respects, with the types of compliance that could have a direct and material effect
on the requirements…” of the 2016 Measure P Sales Tax Fund.
Page 12 of 12
We would like to acknowledge City staff for their dedication and support to the COC. They have
been responsive as we work to ensure transparency in the reporting of Measure P Funds.
Attachment A – Copy of the FY22 Audited Report
Attachment B – Fiscal Year 2021‐22 Expenditure Report (For Informational Purposes Only)
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3
Pooled cash and investments 29,364,423$
Accrued interest receivable 116,826
Due from other funds 4,862,287
Prepaid expenses 170,238
Total Assets 34,513,774$
LIABILITIES AND FUND BALANCE:
Liabilities:
Accounts payable 4,627,537$
Retention payable 823,079
Total Liabilities 5,450,616
Nonspendable - prepaid costs 170,238
Assigned for Measure P Sales Tax 28,892,920
Total Fund Balance 29,063,158
Total Liabilities and Fund Balance 34,513,774$
CITY OF CHULA VISTA
Fund Balance:
ASSETS:
JUNE 30, 2022
BALANCE SHEET SCHEDULE
2016 MEASURE P SALES TAX FUND
4
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
JUNE 30, 2022
REVENUES:
Local sales and use tax 27,402,122$
Use of money and property (746,616)
Miscellaneous 3,153
Total Revenues 26,658,659
EXPENDITURES:
Contracted services 14,318
Equipment and shared infrastructure costs 429,947
Capital outlay 21,112,939
Debt service:
Principal retirement 1,129,627
Interest and fiscal charges 145,696
Total Expenditures 22,832,527
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 3,826,132
OTHER FINANCING SOURCES (USES):
Transfers Out - Municipal Financing Authority Fund (8,138,246)
Total Other Financing Sources (Uses)(8,138,246)
Net Change in Fund Balance (4,312,114)
FUND BALANCE - BEGINNING 33,375,272
FUND BALANCE - ENDING 29,063,158$
2016 MEASURE P SALES TAX FUND
CITY OF CHULA VISTA
5
Citywide Infrastructure, Facilities and Equipment Expenditure Plan
1/2 cent Sales Tax Revenues over 10 year period
Summary Table Fiscal Year 2022
Total by Major Category 10‐Year Timeframe FY22 Expenditures
Fire Stations Repairs/Replacement 26,210,449 835,012
Fire Response Vehicles (Apparatus)19,847,580 2,599,398
Fire Safety Equipment 5,197,913 161,044
Total Fire Services 51,255,942$ 3,595,454$
Police Response Vehicles 12,951,470 432,693
Public Safety Communication Systems (CAD Dispatch and Regional Communication Systems)8,645,689 729,798
Police Facility Repairs 2,700,656 315,600
Police Equipment 644,318 5,217
Total Police Services 24,942,133$ 1,483,308$
Streets (Arterials/Collectors/Residential)22,906,310 ‐
Other Public Infrastructure (Storm Drains, Drainage Systems, Sidewalks, Trees etc.)19,868,553 1,331,588
Sports Fields and Courts 3,345,655 ‐
Non‐Safety Vehicles 13,191,170 2,250,166
Recreation and Senior Centers 27,737,071 7,867,698
Civic Center and South Libraries 4,781,227 289,542
Other Public Facilities (Living Coast Discovery Center, Public Works Center etc.)10,901,789 608,727
Traffic Signal Systems 7,000,000 1,697,920
Park Infrastructure (Playground Equipment, Gazebos, Restrooms, Benches, Parking etc. )12,367,201 1,330,332
Citywide Network Replacement 2,082,334 ‐
Citywide Telecommunications 4,357,602 1,634,978
Total Infrastructure 128,538,912$ 17,010,951$
Total Proposed Allocations 204,736,987$ 22,089,713$
City Staff Time ‐ 722,458
Total City Staff Time ‐$ 722,458$
Annual Debt Service Payments 78,234,834 8,134,246
Total Debt Service Expenses 78,234,834$ 8,134,246$
Audit Fees 48,773 14,318
Bond Administration 65,356 4,000
Banking Fees ‐ 6,037
Cost of Issuance 563,210 ‐
Total Administrative Expenses 677,339$ 24,355$
Total Expenditures 283,649,160$ 30,970,772$
Attachment B
Page 1 of 9
DRAFT Annual Report of the Measure P Citizens Oversight Committee
Fiscal Year 2022‐23
Measure P Background
In November 2016, Chula Vista voters approved Measure P: a temporary, ten‐year, half‐cent
sales tax to fund high priority infrastructure needs. Collection of the sales tax began April 1, 2017.
The sales tax is projected to raise $247 million, which will be used to upgrade police, fire,
paramedic and 9‐1‐1 equipment, vehicles, and facilities; fund streets and sidewalks; replace
storm drains to prevent sinkholes; improve parks; repair recreation facilities; and repair or
replace other city infrastructure.
Citizens Oversight Committee
The ballot measure also established a Measure P Citizens Oversight Committee (COC). The
Measure P Citizens Oversight Committee (COC) is composed of 9 members. The purpose of the
COC is to review and report on all Measure P expenditure plans, financial reports, and audits. The
COC consists of five At‐Large members, with at least one from each Council district, and four
Designated Members selected from candidates nominated by the Nominating Authorities listed
below.
The board is composed of 9 members appointed to a four‐year term.
Member Appointment
Criteria Term Expiring
Greg Martinez (Vice Chair) District 1 Rep. 6/30/25
Christopher Redo District 2 Rep. 6/30/25
Saad Ilyas District 3 Rep. 6/30/25
Vacant District 4 Rep. 6/30/25
Mona Freels At‐Large Rep. 6/30/25
Silvia Saldivar Designated Rep.2 6/30/25
David Garcias (Chair) Designated Rep.3 6/30/25
Vacant Designated Rep. 6/30/25
Nicole Enriquez Designated Rep.5 6/30/25
Nominating Authorities are as follows:
1 – Chula Vista Chamber of Commerce
2 – Alliance of Californians for Community Empowerment, San Diego Branch
3 – San Diego and Imperial Counties Labor Union
4 – San Diego County Taxpayers Association
5 – Parks and Recreation Commission
6 – Sustainability Commission
Page 2 of 9
The specific duties of the COC are as follows:
1. Review and comment on each year's Finance Department Report (as defined in Chula
Vista Municipal Code [CVMC] section 3.33.160.A); Measure P Spending Plan (as defined
in CVMC section 3.33.160.B); and the Annual Independent Auditor’s Report (as defined in
CVMC section 3.33.160.C).
2. Prepare an Annual Report regarding the Finance Department Report for presentation to
the City Council at a public meeting.
3. Work with City staff to identify and apply "best practices" for tracking and reporting on
Measure P revenues and expenditures relative to other City revenues and expenditures.
Summary of fiscal year 2023 Independent Auditors’ Report on Compliance Revenues and
Expenditures
Major expenditures in the following categories incurred in fiscal year 2023:
Category FY 2023 Expenditures Major Items
Fire Services $ 1,041,616 Fire Vehicles, Fire Equipment, Facility Repairs
Police Services 1,662,841
Police Vehicles, Communication System,
Facility Repairs
Infrastructure 21,684,331
Streets, Other Public Infrastructure, Sports
Fields and Courts, Non‐Safety Vehicles, Public
Facilities, Traffic Signal Systems, Park
Infrastructure, Citywide Network
Replacement, Citywide Telecommunications
Staff Time 417,492 City Staff‐Time
Debt Service 7,805,303 Bond Debt Service
Administrative Expenses 49,041
Audit, Bond Administration Fees, Banking
Fees, Cost of Issuance
Total Expenditures $ 32,660,624
Page 3 of 9
Audited Statement of Revenues, Expenditures and Changes in Fund Balance
June 30, 2023
Revenues:
Local sales and use tax 28,286,339
Use of money and property 548,992
Miscellaneous 468
Total Revenues $ 28,835,799
Expenditures:
Contracted Services 42,226
Equipment and shared infrastructure costs 307,299
Capital outlay 23,226,473
Debt service:
Principal retirement 1,165,140
Interest and fiscal charges 110,183
Total Expenditures $ 24,851,321
Excess (Deficiency) of Revenues
Over (under) Expenditures 3,984,478
Other Financing Sources (Uses):
Transfers Out – Municipal Financing Authority Fund (7,809,303)
Total Other Financing Sources (Uses) $ (7,809,303)
Net Change in Fund Balance (3,824,825)
Fund Balance at Beginning of Year 29,063,158
Fund Balance as of June 30, 2023 $ 25,238,333
Page 4 of 9
Plan Expenditures by Replacement Category
($24,806,280)
Major Projects (Fiscal Year 2022/2023) by Cost Category
Lauderbach Park (PRK0329):
This project replaced the natural grass on the sports field with synthetic turf, and replaced the
deteriorated basketball court with a new court that includes striping for a pickleball court. The
replacement of the sports field included installation of a new walking path, new sports lighting,
and striping for both soccer and softball.
208,316 853,799
9,588 842,282 710,361
104,474
5,724
13,162
735,539
572,748
2,403,475
13,516,501
677,136
410,815
2,745,416
996,945 ‐‐
Fire Stations Repairs/Replacement (208,316)Fire Response Vehicles (853,799)
Fire Safety Equipment (9,588)Police Response Vehicles (842,282)
Public Safety Communication Systems (710,361)Police Facility Repairs (104,474)
Police Equipment (5,724)Streets (13,162)
Other Public Infrastructure (735,539)Sports Courts and Fields (572,748)
Non‐Safety Vehicles (2,403,475)Recreation and Senior Centers (13,516,501)
Civic Center and South Libraries (677,136)Other Public Facilities (410,815)
Traffic Signal Systems (2,745,416)Park Infrastructure (996,945)
Citywide Network Replacement (0)Citywide Telecommunications (0)
Page 5 of 9
In addition, a new picnic area was constructed, replacing the old picnic areas. This project also
rehabilitated the failed walkway access to the park for the senior housing to the south.
Construction began February of 2022, and was completed in April of 2023. The park reopened in
July of 2023, following a 3‐month sod establishment period. $1 million of this project’s funding
came from a State of California Grant for California Youth Soccer and Recreation Development
Program, and an additional $820,000 was funded by Measure P.
Other Infrastructure ‐ CMP Rehabilitation Outside ROW (DRN0219):
Portions of the corrugated metal pipe (CMP) in the City's storm drain system have reached the
end of their service life. This project will complete CMP repairs that have high consequence of
failure outside the city's right of way. These efforts may extend the CMP life by 40‐60 years,
thereby preventing potential flooding and property damage. The project encompasses the
rehabilitation of 34 locations across the city. Design work for 23 of these locations was
successfully completed in 2023, marking significant progress. Presently, our design team is
actively engaged in finalizing plans for the remaining 11 locations, ensuring a thorough and
efficient approach to safeguarding our stormwater infrastructure.
Other Infrastructure ‐ Traffic Signal Modifications (TRF0408):
The CIP project’s scope of work included traffic signal modifications and upgrades to 11 existing
signalized intersections within the city. These upgrades improved visibility, provided for
protected left turn movements, provided for permissive flashing yellow left turn movements, and
replaced failing and outdated traffic signal equipment at various locations citywide. Construction
began in February of 2021 and was completed in July of 2023.
Loma Verde Recreation Center (GGV0247):
In April of 2020, the City approved a Design Build Agreement with EC Constructors, Inc. for design
of Segments 1 and 2 of the Loma Verde Recreation Center. Thereafter, in August 2021, the
Council awarded the contract for the Construction Phase of Segments 1 and 2. This phase
involved the demolition and reconstruction of approximately 20,000 square feet of the Center.
The renovated facility now features a new multi‐purpose gymnasium, dance rooms, crafts room,
fitness room, game room, hard courts, restrooms, changing rooms, staff offices, lifeguard staff
room, and break room. Construction of Segments 1 and 2 was completed in April 2023, and these
segments were opened for limited use until the completion of Segment 3.
Design of Segment 3 began in June of 2021 and was completed June 2022. This segment of the
project involved replacing the remaining portion of the existing building to accommodate new
pool mechanical equipment, wet and dry storage, a new competition pool, a new recreation pool,
a new splashpad, a replacement playground, a replacement solar water heater, new sports
Page 6 of 9
lighting, a new pool deck, and classroom space. Construction of Segment 3 commenced in August
2022 and was completed in October 2023, allowing for the full use of the entire Loma Verde
Recreation Center.
Chula Vista Civic Center Library – Children’s Library and Restroom Upgrades (GGV0231):
Upgrades of four restrooms, including removal and replacement of existing finishes, fixtures, and
accessories in compliance with accessibility guidelines and City standards; new carpeting and
repainting of the Children’s Library and entry foyer, as well as the removal of no longer needed
bookshelves and furniture. Project completed February 2023.
Rohr Park Restroom Replacement (PRK0328):
This project replaces an existing restroom building at Rohr Park with a new restroom building.
The restroom building has two community restrooms (male and female), a utility/mechanical
room, and storage. Project completed August 2022.
Public Works Boiler/Chiller (GGV0234):
The Public Works facility boiler/chiller replacement project includes replacing existing single air‐
cooled chiller, single boiler, four (4) hydronic chilled water pumps and two (2) hydronic heating
hot water pumps. Project completed August 2022.
Projects in Progress
Renovation of Fire Station 1 (GGV0252):
Existing City of Chula Vista Fire Station No. 1 requires renovations to meet the evolving duties of
the Fire Department, accommodate modern equipment, renovate, and repair aging aspects of
the building, and accommodate firefighter personnel needs. The existing ladder truck housed at
Fire Station No. 1 will be replaced in the next year with a larger apparatus that will not fit within
the existing apparatus bay making alterations to the existing apparatus bay necessary. The fire
station age and condition require replacement or rehabilitation of various areas as part of this
Project. The station dorm rooms and bathrooms require upgrades to meet modern firefighter
personnel needs.
In May of 2021, Council approved a Design Build Agreement with EC Constructors, Inc. for design
of the Fire Station 1 renovations. The design phase was completed in late 2022, and trade
contractor bids were received in January 2023. A resolution to award the Construction Phase
contract was approved by Council in February of 2023. Due to worldwide supply constraints on
electrical components which impacted delivery dates for critical materials, the start of
construction was delayed until September 2023. Construction is currently underway, and
completion is scheduled for September 2024.
Page 7 of 9
Fuel Management (GGV0235):
Fuel dispenser upgrades, fuel management systems replacements/upgrades and associated
equipment and software at the Public Works Corp Yard and Fire Stations #3, #4, #5, and #7.
Sports Courts & Fields Irrigation (PRK0327):
Project scope includes purchase, installation, and set up of the Parks and Recreation irrigation
platform to a smart centralized system.
Upcoming Projects
Police Facility HVAC (GGV0232):
Upgrades and replacements to the Police Facility HVAC. The project includes but not limited to
the following equipment: 14 roof mounted air handling units and 10 separate return air fan units,
13 split system fan coil units, computer room indoor air handler and secondary outdoor
condensing unit with indoor fan, 41 building exhaust fans etc. This project is largely funded by
ARPA but includes Measure P funding as well.
Public Works Air Handlers (GGV0234):
This project will be addresses in multiple phases. Replacing the existing unit along with five other
roof mounted units that are still operational but approaching the end of their useful life; may
include relocating the existing equipment to alternate locations.
1301 Oleander Ave Building Repairs (GGV0257):
Tenant improvements at the 1301 Oleander Avenue facility, which was previously used as a Boys
and Girls Club. Improve the below facilities to become operational including main entrance,
foyer, restrooms, gymnasium, and improvements to the east and west office wings. Some
building repairs have been completed in order to allow for the opening of the Innovation Station
in partnership with the Chula Vista school district.
Non‐Safety Vehicles:
Measure P has allowed for the replacement of vehicles that were beyond their recommended
replacement date. In fiscal year 2023 approximately $2.4 million was spent on non‐Public Safety
vehicles and equipment. The City continues to make significant efforts to replace vehicles which
were overdue for replacement.
Purchases of non‐ Public Safety vehicles in fiscal year 2023 include the following:
(2) Groundmaster 5900 Mowers
(2) 2022 Freightliner M2 with 5‐7 Yard Dump Body
(15) Ford F150 XLs
(5) Ford Escapes
Page 8 of 9
(2) Asphalt Rollers
The following table summarizes the Measure P vehicle purchases for non‐Public Safety vehicles
by year.
Non‐Public Safety
Year Count Amount
2017 0 $ ‐
2018 28 $ 1,167,612
2019 14 $ 1,955,991
2020 29 $ 1,415,196
2021 5 $ 438,021
2022 24 $ 2,182,186
2023 42 $ 2,381,972
Total 142 $ 9,540,978
It is important to note that several vehicles and pieces of equipment have been ordered through
Measure P funding. However, due to continued production interruptions and supply shortages
at the manufacturers, delivery of the ordered vehicles/equipment has been delayed. At the end
of fiscal year 2023, there were open purchase orders in the amount of $1.2 million for
vehicles/equipment not assigned to Safety.
The following table reflects the Measure P funded vehicles for Public Safety:
Fire Police
Year Count Amount Count Amount
2017 3 $ 207,619 3 $ 168,703
2018 6 $ 2,100,784 43 $ 1,820,560
2019 11 $ 2,853,280 27 $ 1,047,894
2020 6 $ 536,432 5 $ 515,532
2021 2 $ 239,328 23 $ 1,468,123
2022 2 $ 1,746,519 10 $ 432,693
2023 0 $ ‐ 14 $ 842,282
Total 30 $ 7,683,962 108 $ 6,295,787
Conclusion
The Citizens Oversight Committee notes that this Annual Report refers only to the period from
July 1, 2022 to June 30, 2023. This report presents the sixth full year of collections and
expenditures for the Measure P funds. During this period the Committee took additional steps to
improve the format, content, and scope of reports on expenditures, work schedule, and public
Page 9 of 9
information efforts required to provide citizens with transparency on the finances associated
with the implementation of Measure P.
In April 2017, City staff provided a status report to the Committee on the pending Measure P
bond issuance. The intent of the bond issuance was to advance the funds necessary to initiate
projects listed by the City as critical red assets (those in imminent stages of failure) in the City’s
Asset Management Plan.
On July 27, 2017, City staff reported to the Committee that the bond issuance had been
successful, generating $70,000,000 in net bond proceeds to be used for Measure P projects.
Accordingly, all budgets for the Measure P Spending Plan were prepared in compliance with the
ordinance, including the net bond proceeds.
The Citizens Oversight Committee has reviewed the Independent Auditor’s Report on
Compliance with Applicable Requirement prepared by the audit firm of Lance, Soll and Lunghard
(LSL), the Measure P Spending Plan, and various expenditure and revenue reports prepared by
the City staff for the year ending June 30, 2023. In its report dated December 28, 2023, the
auditor’s opinion was that “the City complied, in all material respects, with the types of
compliance that could have a direct and material effect on the requirements…” of the 2016
Measure P Sales Tax Fund.
We would like to acknowledge City staff for their dedication and support to the COC. They have
been responsive as we work to ensure transparency in the reporting of Measure P Funds.
Attachment A – Copy of the FY23 Audited Report
Attachment B – Fiscal Year 2022‐23 Expenditure Report (For Informational Purposes Only)
CITY OF CHULA VISTA, CALIFORNIA
2016 MEASURE P SALES TAX FUND
FOR THE YEAR ENDED JUNE 30, 2023
REPORT ON COMPLIANCE WITH THE
INFRASTRUCTURE, FACILITIES AND
EQUIPMENT EXPENDITURE PLAN
CITY OF CHULA VISTA, CALIFORNIA
2016 MEASURE P SALES TAX FUND
Report on Compliance with the
Infastructure, Facilities and Equipment Expenditure Plan
June 30, 2023
CITY OF CHULA VISTA, CALIFORNIA
2016 MEASURE P SALES TAX FUND
Report on Compliance with the
Infastructure, Facilities and Equipment Expenditure Plan
June 30, 2023
Table of Contents
Page
Number
Independent Auditors’ Report on Compliance with Applicable Requirements
and on Internal Control Over Compliance ............................................................................................................ 1
Schedules of 2016 Measure P Sales Tax Fund:
Balance Sheet Schedule ...................................................................................................................................... 4
Schedule of Revenues, Expenditures and Changes in Fund Balance ................................................................ 5
1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
,NDEPENDENT A8D,T2RS¶ REP2RT 2N C20PL,ANCE W,TH APPL,CABLE
RE48,RE0ENT AND 2N ,NTERNAL C2NTR2L 29ER C20PL,ANCE
To the HonoraEle 0ayor and 0emEers oI the City Council
City oI Chula 9ista, CaliIornia
5HSRUW RQ &RPSOLDQFH
Opinion on the 2016 Measure P Sales Tax Fund
We have audited the comSliance oI the 2016 0easure P Sales Ta[ Fund oI the City oI Chula 9ista, CaliIornia
(the ³City´) with the reTuirements descriEed in 2rdinance No. 3371 (³the 2rdinance´) and the ,nIrastructure,
Facilities and ETuiSment E[Senditure Plan (³the SSending Plan´) Ior the year ending -une 30, 2023.
,n our oSinion, the City comSlied, in all material resSects, with the tySes oI comSliance that could have a direct and
material eIIect on the reTuirements reIerred to aEove aSSlicaEle to the City Ior the year ended -une 30, 2023.
Basis for Opinion
We conducted our audit oI comSliance in accordance with auditing standards generally acceSted in the
8nited States oI America (*AAS) the standards aSSlicaEle to Iinancial audits contained in Government Auditing
Standards, issued Ey the ComStroller *eneral oI the 8nited States and the reTuirements descriEed in the
2rdinance and the SSending Plan. 2ur resSonsiEilities under those standards are Iurther descriEed in the Auditor¶s
ResSonsiEilities Ior the Audit oI ComSliance section oI our reSort.
We are reTuired to Ee indeSendent oI the City, and to meet our other ethical resSonsiEilities, in accordance with
relevant ethical reTuirements relating to our audit. We Eelieve the audit evidence we have oEtained is suIIicient and
aSSroSriate to Srovide a Easis Ior our oSinion. 2ur audit does not Srovide a legal determination oI the
City¶s comSliance with the comSliance reTuirements reIerred to aEove.
Responsibilities of Management for Compliance
0anagement is resSonsiEle Ior comSliance with the reTuirements reIerred to aEove and Ior the design,
imSlementation, and maintenance oI eIIective internal control over comSliance with the reTuirements oI laws,
statutes, regulations, rules, and Srovisions oI contracts or grant agreements aSSlicaEle to the 2rdinance and the
SSending Plan.
Auditor’s Responsibilities for the Audit of Compliance
2ur oEMectives are to oEtain reasonaEle assurance aEout whether material noncomSliance with the comSliance
reTuirements reIerred to aEove occurred, whether due to Iraud or error, and e[Sress an oSinion on the City¶s
comSliance Eased on our audit. ReasonaEle assurance is a high level oI assurance Eut is not aEsolute assurance
and thereIore is not a guarantee that an audit conducted in accordance with *AAS, Government Auditing
Standards, the 2rdinance, and the SSending Plan will always detect material noncomSliance when it e[ists.
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as
fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Noncompliance with the compliance requirements referred to above is considered material if there is a substantial
likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the
report on compliance about the City’s compliance with the requirements of the Ordinance and the Spending Plan
as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Ordinance and the
Spending Plan, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform
audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence
regarding the City's compliance with the compliance requirements referred to above and performing such other
procedures as we considered necessary in the circumstances.
Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design
audit procedures that are appropriate in the circumstances and to test and report on internal control over
compliance in accordance with the Ordinance and the Spending Plan, but not for the purpose of expressing an
opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is
expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit, and any significant deficiencies and material weaknesses in internal control over
compliance that we identified during the audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance
does not allow management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, noncompliance on a timely basis. A material weakness in internal control over compliance is
a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable
possibility that material noncompliance with a compliance requirement will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance that is less severe than a material weakness in
internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control over compliance that might be
material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during
our audit we did not identify any deficiencies in internal control over compliance that we consider to be material
weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over
compliance may exist that have not been identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over
compliance. Accordingly, no such opinion is expressed.
2
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Purpose of this Report
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal
control over compliance and the results of that testing based on the requirements described in the Ordinance and
the Spending Plan. Accordingly, this report is not suitable for any other purpose.
Brea, California
December 28, 2023
3
Pooled cash and investments 22,480,700$
Accrued interest receivable 126,910
Due from other funds 4,918,533
Prepaid expenses 170,238
Total Assets 27,696,381$
LIABILITIES AND FUND BALANCE:
Liabilities:
Accounts payable 1,198,916$
Retention payable 1,259,132
Total Liabilities 2,458,048
Nonspendable - prepaid costs 170,238
Assigned for Measure P Sales Tax 25,068,095
Total Fund Balance 25,238,333
Total Liabilities and Fund Balance 27,696,381$
CITY OF CHULA VISTA
Fund Balance:
ASSETS:
June 30, 2023
Balance Sheet Schedule
2016 MEASURE P SALES TAX FUND
4
Schedule of Revenues, Expenditures and Changes in Fund Balance
For the Year Ended June 30, 2023
REVENUES:
Local sales and use tax 28,286,339$
Use of money and property 548,992
Miscellaneous 468
Total Revenues 28,835,799
EXPENDITURES:
Contracted services 42,226
Equipment and shared infrastructure costs 307,299
Capital outlay 23,226,473
Debt service:
Principal retirement 1,165,140
Interest and fiscal charges 110,183
Total Expenditures 24,851,321
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 3,984,478
OTHER FINANCING SOURCES (USES):
Transfers Out - Municipal Financing Authority Fund (7,809,303)
Total Other Financing Sources (Uses)(7,809,303)
Net Change in Fund Balance (3,824,825)
FUND BALANCE - BEGINNING 29,063,158
FUND BALANCE - ENDING 25,238,333$
2016 MEASURE P SALES TAX FUND
CITY OF CHULA VISTA
5
Citywide Infrastructure, Facilities and Equipment Expenditure Plan
1/2 cent Sales Tax Revenues over 10 year period
Summary Table Fiscal Year 2023
Total by Major Category 10‐Year Timeframe FY23 Expenditures
Fire Stations Repairs/Replacement 30,012,833 178,228
Fire Response Vehicles (Apparatus) 19,847,580 853,799
Fire Safety Equipment 5,197,913 9,588
Total Fire Services 55,058,326$ 1,041,616$
Police Response Vehicles 12,951,470 842,282
Public Safety Communication Systems (CAD Dispatch and Regional Communication Systems) 8,645,689 710,361
Police Facility Repairs 2,700,656 104,474
Police Equipment 644,318 5,724
Total Police Services 24,942,133$ 1,662,841$
Streets (Arterials/Collectors/Residential) 22,906,310 ‐
Other Public Infrastructure (Storm Drains, Drainage Systems, Sidewalks, Trees etc.) 25,925,179 642,158
Sports Fields and Courts 3,345,655 572,748
Non‐Safety Vehicles 13,191,170 2,403,475
Recreation and Senior Centers 27,737,071 13,496,377
Civic Center and South Libraries 4,781,227 676,789
Other Public Facilities (Living Coast Discovery Center, Public Works Center etc.) 11,701,789 404,748
Traffic Signal Systems 7,250,000 2,636,361
Park Infrastructure (Playground Equipment, Gazebos, Restrooms, Benches, Parking etc. ) 12,367,201 851,676
Citywide Network Replacement 2,082,334 ‐
Citywide Telecommunications 4,357,602 ‐
Total Infrastructure 135,645,538$ 21,684,331$
Total Proposed Allocations 215,645,997$ 24,388,787$
City Staff Time ‐ 417,492
Total City Staff Time ‐$ 417,492$
Annual Debt Service Payments 78,234,834 7,805,303
Total Debt Service Expenses 78,234,834$ 7,805,303$
Audit Fees 48,773 42,226
Bond Administration 65,356 4,000
Banking Fees ‐ 2,815
Cost of Issuance 563,210 ‐
Total Administrative Expenses 677,339$ 49,041$
Total Expenditures 294,558,170$ 32,660,624$
Infrastructure,
Facilities and Equipment
Expenditure Plan
Funding Critical Priorities for
a Stronger, Safer Chula Vista
Infrastructure, Facilities and Equipment Expenditure Plan 2024
1
Amendment #13 April 2024
Introduction
The City of Chula Vista, like many cities throughout the country, is struggling to properly fund our
infrastructure needs. The City of Chula Vista (City) has been developing and implementing its Asset
Management Program to operate and maintain the City’s natural and built infrastructure. Staff has
provided several updates to the City Council on the Asset Management Program. The presentations and
related publications can be found at www.chulavistaca.gov/infrastructure.
To address the City’s infrastructure needs and other City facilities and services, the City Council placed a
funding measure on the November 2016 ballot to address high priority infrastructure projects. On
November 8, 2016, Chula Vista voters approved Measure P, authorizing a temporary ½ cent sales tax
increase on retail sales within the City for a period of ten (10) years. Staff prepared the Infrastructure,
Facilities and Equipment Expenditure Plan to identify the recommended allocation of the temporary ½
cent sales tax revenues which were originally estimated to generate $16 million per year. The updated
2024 revenue estimates are projected to generate $28+ million per year. The recommended funding is
based on the criteria established through the Asset Management Program which identifies the major
citywide infrastructure systems considered in critical need of repair or replacement. Analysis conducted
by consultants experienced in evaluating infrastructure system conditions, ranked infrastructure from
lowest to highest probability of failure, identified a timeline for repair and replacement, and estimated
associated cost. The sales tax revenues generated over the 10‐year timeframe could address all
infrastructure assets designated with the highest probability of failure which, if not addressed, could
result in significant impact to public safety response or availability of highly used community
infrastructure.
Given the needs and limited availability of funds, the items proposed for funding under this plan
represent one‐time allocations of funds and not ongoing commitments. Funding of ongoing
commitments, such as salary and benefit increases, is not included in the Plan as they would result in
continuing financial obligations beyond the ten‐year temporary tax period. Therefore, this Plan focuses
on the areas where one‐time funds could be used to address critical deferred maintenance or
replacement of city infrastructure improving safety and reducing risk to the City as well as strengthening
the City’s overall financial condition by avoiding costly emergency repairs or further deterioration of
existing failing infrastructure.
The following are the highest priority items for funding:
Pave, maintain and repair neighborhood streets and fix potholes
Upgrade or replace aging police, fire and 9‐1‐1 emergency response facilities, vehicles and
equipment
Replace storm drains to prevent sinkholes
Upgrade irrigation systems to conserve water and save energy
Make essential repairs to older libraries, senior center and recreation centers
Improve our Traffic Signal Systems
Infrastructure, Facilities and Equipment Expenditure Plan 2024
2
Amendment #13 April 2024
Repair our Sports Fields and Courts and Park Infrastructure
This Infrastructure, Facilities and Equipment Expenditure Plan also includes long‐term financing of
approximately $70.8 million in order to expedite the most critically needed repairs or replacements of
citywide infrastructure. City Council approved the issuance bonds via Resolution 2017‐089 on June 6,
2017. This Plan also provides a component which identifies the potential annual allocations to projects
which could be included in the annual City Manager proposed Capital Improvement Budget for City
Council consideration and action.
Process for Creation of the Plan
Asset Management Program (AMP)
Since March 2014, the City has been working to enhance its asset management practices to promote
effective use of financial and physical resources and to develop a proactive approach to managing
infrastructure assets. As part of this effort, the City embarked on developing a comprehensive, citywide
Asset Management Program that includes the following asset management systems:
Wastewater Management System
Urban Forestry Management System
Building Management System
Drainage Management System
Parks Management System
Roadway Management System
Fleet Management System
AMP Goals
The goal of the City’s Asset Management Program is to shift from reactive to proactive planning and
management of our infrastructure assets. The effort has helped the City to:
Gain better understanding of the current state of the infrastructure and its future needs
Proactively identify the asset replacement and rehabilitation needs and plan the budget and
resources accordingly
Understand the probability and consequence of failure of each asset so that the City can
manage high risk assets before failure and minimize the City’s overall risk profile
Minimize the life‐cycle cost by incorporating latest technological advances in infrastructure to
develop efficient and effective preservation and restoration strategies
Develop a consistent and defendable methodology for prioritizing work and budget expenditure
Focus on high benefit‐to‐cost ratio to ensure the budget is spent in the right place, for the right
reason, at the right time, at the right cost
Be transparent by involving the City Council and the public in the development of the Asset
Management Program and the associated decisions
Infrastructure, Facilities and Equipment Expenditure Plan 2024
3
Amendment #13 April 2024
It is important for the City to gain a better understanding and quantify current and future asset needs,
asset risk profile, appropriate levels of service, cost to provide services, and financial requirements to
sustain the delivery of services. City staff has worked to communicate this improved understanding of
the infrastructure status with the public and decision makers. This analysis and information has enabled
City staff to develop management strategies that deliver the established levels of service while
managing individual assets to minimize life‐cycle cost with an acceptable level of risk.
With this information, the City can better answer the following questions:
Catch Up – What levels of work, resources, and budget are required to bring the asset back to
required conditional state to meet the safety, regulatory, and level of service requirements?
Keep Up – Once the asset is caught up, what levels of work, resources, and budget are required
to keep up the level of service?
Moving Forward – What levels of work, resources, and budget are required to sustain the level
of service?
Asset Management Program Advisory Committee
To help identify the needs of our community and to evaluate the state of our infrastructure, the City
formed the Asset Management Program Advisory Committee (AMPAC) in March 2014. The committee
continues to provide input into setting priorities for the Asset Management Program.
Members of the AMPAC are residents, business owners, community leaders, and stakeholders. AMPAC
members visited various asset management systems and observed and discussed the issues associated
with each system. AMPAC reviewed the City’s overall Asset Management Program methodology and
helped to guide and reach consensus on how to address infrastructure deficits.
A technical committee was formed within AMPAC to further engage the public in the understanding and
review of the asset management methodologies and logic used to define preservation and restoration
costs and schedules.
A comprehensive inventory of assets took place for each asset management system. Where accessible,
assets were visited and their conditions were assessed. Based on the condition, actions required to
restore the asset were identified, and the cost and timing were estimated. Through assessment of risk
(probability and consequence of failures), activities were prioritized and communicated regarding
urgency and the financial and resource requirements.
Public Outreach and Public Opinion Surveys
In July and August 2015, the City of Chula Vista engaged a research firm to conduct a public opinion
survey to identify resident priorities and secure input on potential local funding mechanisms (bond or
sales tax) to upgrade, repair and maintain critical infrastructure. In addition, a survey mailer was
distributed to 54,000 households and an online version posted on the City website from January through
Infrastructure, Facilities and Equipment Expenditure Plan 2024
4
Amendment #13 April 2024
May 2016 to secure broad public input on infrastructure priorities. More than 3,000 responses were
received.
Public Opinion on Prioritizing Infrastructure Projects
Infrastructure, Facilities and Expenditure Plan
With the information gathered through the Asset Management process and community input, staff
developed this Plan taking into account projected available funding, priorities and timing considerations.
The actual allocations will be dependent on updated engineering cost estimates, project specific criteria
and available funding at the time the individual projects are proposed.
The following table presents the Infrastructure, Facilities and Expenditure Plan by Major Category. On
page 14 of this Plan is a 10‐year outlook by fiscal year which includes long‐term financing to expedite the
most critically needed repairs/replacement of citywide infrastructure.
Infrastructure, Facilities and Equipment Expenditure Plan 2024
5
Amendment #13 April 2024
Infrastructure, Facilities and Equipment Expenditure Plan (By Major Category)
Plan Implementation
The ballot measure approved by the voters is anticipated to generate an estimated $249 million over a
10‐year period. The projected revenues from the sales tax measure will address the items which are
considered high risk and in critical need of repair or replacement. The estimated revenues will also
address approximately 11% of the assets identified as having medium probability of failure.
The measure provides that any proposed expenditures of new sales tax revenues in the initial year will
be presented in a form consistent with this Plan as budget amendments for City Council consideration.
For each subsequent year, the spending plan, after review by a Citizen Oversight Committee, will be
included in the City Manager’s proposed budget for Council consideration as part of the annual budget
process.
The measure requires that expenditure of new sales tax revenues be tracked in a variety of ways. First
all new revenues will be accounted for in the General Fund as a separate line item. Second, an
independent audit of measure revenues and expenditures will be performed and presented for public
review. Finally, a Citizen’s Oversight Committee will review all proposed expenditure plans and all
audits.
Infrastructure, Facilities and Equipment Expenditure Plan 2024
6
Amendment #13 April 2024
Note: This Plan is intended to guide City expenditures consistent with its terms. It does not, however,
constitute a binding legal commitment on the City Council to approve any of the expenditures proposed
herein. Provided that all proposed expenditures continue to be for City infrastructure, facilities and/or
equipment, this Plan may also be updated or amended from time to time by City staff, or by action of
the City Council, in order to address changed priorities, standards and/or funding availability. There
shall be no third‐party beneficiaries to the terms of this Plan. This Plan does not modify the terms of the
sales tax measure. To the extent of any conflict between the terms of this Plan and the sales tax
measure, the terms of the sales tax measure shall govern.
Summary Description of Major Infrastructure Categories
To follow are descriptions of the major infrastructure categories within the Expenditure Plan. Included
within several of the categories described below is an emphasis on repairing and replacing existing
inefficient systems and equipment with newer, more efficient systems. Funding for efficient systems
has been incorporated into the existing funding for police facility repairs, sports courts and fields, park
infrastructure, recreation and senior centers, libraries, and other public buildings. Specific projects will
include: citywide lighting upgrades; citywide irrigation upgrades; citywide HVAC equipment
replacement; and other facility and park efficiency upgrades. The projects will be consistent with the
priorities laid out in the original Measure P Expenditure Plan as well as the City's Smart Cities Plans. The
projects will extend the life of the City's facilities and parks, allow for easier and more efficient
maintenance, and provide flexibility to allocate proper maintenance funds are in place to "keep up" with
ongoing maintenance on newly repaired facilities. Measure P funds will not be used to provide ongoing
maintenance.
Street Pavement:
One of the greatest challenges a City faces is maintaining, preserving and restoring its paved streets.
The City of Chula Vista utilizes the Streetsaver Pavement Management System to develop a multi‐year
pavement preservation program. The program has primarily been focused on sustaining more heavily
traveled major arterial and collector streets in good condition. Through the Pavement Management
System, city streets are given a Pavement Condition Index (PCI). The purpose of the pavement
management system is to enable the City to use its pavement dollars in the most cost‐effective manner
so that the overall pavement condition is as good as possible. The pavement preservation approach
significantly prolongs the life of existing pavements for a fraction of what it would cost to rehabilitate
the street once it reached failure. Unfortunately, local/residential streets have reached a failed state (0‐
25 PCI) and the typical strategies used for preventative maintenance would be inadequate. These
residential streets would require major rehabilitation. The Measure P funding for Street Pavement
repair is intended repair these failed residential streets. Additional information is available in the
Roadway Assessment Plan located at www.chulavistaca.gov/infrastructure.
Infrastructure, Facilities and Equipment Expenditure Plan 2024
7
Amendment #13 April 2024
Pavement Condition Index
PCI = 21 PCI = 40 PCI = 68 PCI = 75 PCI = 95
Other Infrastructure (Storm Drains, Sidewalks, Trees, Drainage Systems)
Much of the City’s storm drain system is more than 50 years old. There are approximately 13 miles of
corrugated metal pipes (CMP) located in the City of Chula Vista. Some of the CMP have been
deteriorating due to their age and corrodible nature of the material. According to the 2005 condition
assessment data, 1.8 miles of CMPs were recommended to be lined with CIPP liner and 0.4 miles of CMP
were recommended to be replaced immediately. In order to accelerate the replacement of CMP and
address infrastructure needs in Western Chula Vista, the City issued $10.5 million in debt but despite the
City’s effort to reline and replace as much as possible of the problematic CMP based on the 2005 study,
not all pipe failures could be predicted. In February 2015, a CMP located near one of the elementary
schools failed and created a sinkhole. In order to prevent future failures and to drive lower life‐cycle
cost, the City utilized the asset management strategies to identify which CMPs have a greater risk of
failing. As a result, the City repurposed $1.2 million from streets to fund CMP replacement or lining.
Additional information on the City’s Drainage system is located in the Drainage Asset Management Plan
located at www.chulavistaca.gov/infrastructure.
The City is committed to the goal of increasing the maintenance and number of trees within the city.
Healthy trees provide many benefits to communities, such as reducing storm water runoff, removing air
pollution, lowering summer temperatures, and reducing energy use in buildings.
Infrastructure, Facilities and Equipment Expenditure Plan 2024
8
Amendment #13 April 2024
Traffic Signal System:
Proposed funding could advance traffic signal replacements and upgrades that focus on improving two
major objectives: safety and performance. Each objective listed has a direct correlation to enhancing
safety at intersections or of City roadways while also improving efficiency and operability of the traffic
signal systems. Tax measure funds could also be used as matching funds for federal, state and local
grants.
Improvements could include:
Replacement of aging or legacy traffic controllers and signal cabinet and equipment
Replacement of rusted, faded or missing traffic signal back‐plates or signal heads
Replacement of obsolete pedestal‐mounted traffic signals to overhead mounted traffic signals
Repair and/or replacement of broken inductive pavement loops and failing video cameras
Converting non‐actuated intersections to actuated
Installation of pedestrian countdown indications and ADA compliant push buttons citywide
Replacement of obsolete 8” traffic signal lamps to standard 12” traffic signal lamps
Installation of Bicycle Detection System Citywide
Replacement of legacy communications equipment and expansion of City Fiber Optics, Wireless,
and/or Twisted Pair Communications
Expansion of Adaptive Signal System
Installation of Traffic Monitoring Devices:
o Closed‐Circuit Television (CCTV) Cameras at intersection along Major Trolley, Freeway
interchanges, or major cross streets in the City of Chula Vista
o Expansion of Data Collection Systems to actively monitor Level‐of‐Service of City Streets
o Changeable Message Sign System along Main Street to mitigate special event traffic for
Sleep Train Amphitheater
o Installation of Traffic Calming Devices
Comprehensive Coordination Retiming Project Citywide
Fire Response Vehicles (Apparatus):
The Fire Department’s fire apparatus fleet is currently experiencing excessive years of service. This has
led to increased downtime, decreased reliability, and obsolete safety features. The Fire Department and
Public Works Department are challenged on a daily basis with maintaining an adequate fire apparatus
fleet (frontline and reserve) due to the above factors. The current fleet downtime report shows, for
every five days a fire apparatus is in service, it then requires one full day out of service for maintenance
and repair. Fire apparatus replacement standards call for 10 to 12 years for front line service with five
years in reserve capacity. Over half (10 of 17 fire apparatus) of the fire apparatus fleet exceeds 12 years
of service, three of which are beyond 20 years of service. Funds could be used to replace Fire Engines
and Fire Trucks that are overdue for replacement by excessive maintenance expenses or obsolete
equipment improving response times.
Infrastructure, Facilities and Equipment Expenditure Plan 2024
9
Amendment #13 April 2024
Fire Equipment:
Major fire equipment needs include radio communications equipment, mobile data computer (MDC)
communications equipment, and respiratory protection breathing apparatus.
The City of Chula Vista participates in the Regional Communication System (RCS), which provides public
safety and public service radio communications to the San Diego County area. Federal Regulations,
require the upgrade of the RCS to become compliant. This requires its users to upgrade their handheld,
vehicle mounted, and dispatch radios to match the system backbone upgrade.
The Fire Department also uses mobile data computers (MDCs) to communicate critical emergency
incident information between response units and dispatch. These MDCs are ruggedized, military grade
laptops to withstand use during emergency response. These MDCs are beyond their useful life,
exceeding 10 years old and also no longer meet new operating system requirements to properly
communicate with dispatch.
The Fire Department is required to provide and maintain proper respiratory protection breathing
apparatus equipment for firefighting activity. The current fleet of breathing apparatus is between 13 to
15 years old and beyond the useful life. This has led to increased downtime, decreased reliability and
obsolete safety features. Breathing apparatus are utilized when fighting fires and critical to the
protection of firefighter personnel.
Police Equipment:
Major equipment needs for the Police Department include body worn cameras, video management
system and replacement of network servers. Use of body worn cameras has helped the Police
Department gather more evidence leading to successful prosecution of cases, as well as protecting both
the officer and citizens from allegations of excessive force or misconduct. The video management
system will enable the Police Department to view recordings from different cameras when conducting
investigations and responding to calls. In order to keep up with technology, network servers will be
updated in 5‐year increments.
Fire Station Repairs/Replacements:
The Fire Department currently operates nine fire stations to provide a network of emergency response
service delivery. Three of these fire stations are well beyond their service life. Fire bay doors must be
enlarged to accommodate new fire apparatus and extensive termite treatment and repair is needed. In
addition, these fire stations are not compliant with seismic building codes. Also, as emergency response
volume increases beyond the current network of response capacity, existing Fire Station 4 will require
expansion to accommodate a secondary response unit in order to meet the service delivery demand.
Funding is needed in order for the expansion to move forward and improve response times to the
community.
Infrastructure, Facilities and Equipment Expenditure Plan 2024
10
Amendment #13 April 2024
Police Vehicles:
There are 128 police vehicles in the Police Department. The vehicles in this fleet are technologically
complex and specially outfitted for law enforcement work. In addition to being very sophisticated pieces
of equipment they are subjected to very high levels of utilization. Approximately 41% of the fleet is
identified as needing replacement due to excessive repairs from high mileage and heavy use. The failure
of operating patrol vehicles would impact response times to the community.
Police Facility Repairs:
The Police facility is 12 years old and is in relatively good condition. Although, the facility is in good
condition it is given the highest rating possible for Consequence of Failure. This is because the facility
operates 24 hours a day, 7 days a week. The Asset Management Plan did identify a few items which
need immediate attention to avoid operational impacts with the most immediate being the replacement
of the heating and air conditioning system. Failure of the system could cause disruption to critical
service delivery and the ability to dispatch police personnel.
Public Safety Computer Aided Dispatch System (CAD):
The Computer Aided Dispatch (CAD) system is a critical Information and Technology (IT) component,
which serves as the lynchpin of the 911 emergency service frame work for the police department. CAD
is critical because it is used to dispatch police officers to citizens’ calls for service, and its efficiency and
performance directly impact response times and officer safety. In 2015, the police department
processed 97,632 calls for service in the CAD system. The department’s CAD system is also the central
repository for all records and data related to calls for service. It is a key performance measurement tool
used by supervisors and managers to make important tactical and strategic decisions. Finally, the CAD
system’s reliability and stability are critical because it must have continuous availability. In short, CAD is
the virtual and technical heart of all police department operations, especially pertaining to emergency
service delivery.
Public Safety Regional Communications System (RCS):
The Regional Communications System (RCS) provides public safety and public service radio
communications service to San Diego County, Imperial County, 24 incorporated cities, and a multitude
of other local, state, federal and tribal government agencies in the San Diego County/Imperial County
Region. The RCS infrastructure is approaching the end of its life cycle and must be replaced. The County
of San Diego has been working with member RCS partner agencies to plan for the replacement of the
RCS system with a “Next Generation” public safety interoperable communications system which will
comply with Federal Communications System (FCC) and the national Association of Public Safety
Communications Officials standards. These regulations set in place standards for communication
systems which allow for interoperability between different cities, agencies, and various state and federal
agencies. This has been done to ensure that during emergency events, various public safety and
emergency response personnel can communicate with each other. The City of Chula Vista currently has
Infrastructure, Facilities and Equipment Expenditure Plan 2024
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Amendment #13 April 2024
737 radios operating on the RCS. Based upon the radio count for the City, the approximate cost to the
City for participating in the Next Gen RCS project would be $4.5 million, not including financing cost. This
does not include the mandatory radio and equipment upgrades that would be needed at the City.
Other City Vehicles:
The “Other City Vehicles” comprises the remaining vehicles in the City’s inventory and supports all other
City provided services with the exception of those supporting the wastewater section. These vehicle
replacements have been deferred for many years resulting in excessive repair costs. The “out of
service” rates for many of these vehicles are at record highs impacting staff’s ability to provide services
to the community. Funding is needed to replace these vehicles (including lawnmowers, pick‐ups, dump
trucks, forklifts, etc.) and help the City move toward a more environmentally friendly and economically
efficient fleet composition reducing emissions, fuel and related operating costs. In addition, this
category includes the Fleet Infrastructure project for replacement of fuel systems, installation of EV
charging stations, a heavy duty in‐ground lift and replacement of the City’s obsolete fleet information
management system.
Sports Courts and Fields:
There is a high demand for use of the City’s various sports fields. Most sports fields are reserved for City
programs coordinated through the Youth Sports Council. The Youth Sports Council, which represents 22
member organizations in the City of Chula Vista, was formed in 1989 to assist the City in coordinating
youth sports programs and allocate field use in the City. Due to the combination of budgetary cuts and
water use restrictions, the City’s sports fields are overdue for renovation including re‐seeding, aeration,
fertilizing, and in some cases sod replacement. The Public Works department prepares a Field
Management Report which identifies the condition of the various fields. The current Field Management
report, located at www.chulavistaca.gov/infrastructure identified four fields that are closed due to poor
condition of the fields. Another 20 were classified as fair condition but at risk of deteriorating further.
This significantly limits the number of fields available to the various organizations providing youth sports
activities in the City of Chula Vista which includes participation of over 10,000 kids.
With additional funding, the sports fields could be brought back to good standings and available for field
allocation. In addition, funds could be allocated to upgrade the irrigations systems to a smart system
allowing for efficient and effective water allocation which would assist in keeping the fields healthy even
through the drought.
In addition to the sports fields, there are a total of 62 tennis courts and basketball courts. Based on the
most recent Court Management Report, located at www.chulavistaca.gov/infrastructure a total of 31
courts are considered in fair condition due to worn surfaces, visible cracks or separation and lifting
which will require replacement.
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Amendment #13 April 2024
Park Infrastructure:
The City owns and manages 56 parks that cover approximately 560 acres. The largest park, Rohr Park,
covers nearly 60 acres. The asset management study identified several assets under the Park
Infrastructure category which included items such as barbeque grills, benches, drinking fountains,
irrigation controls, lights, picnic tables, play structures, playground surfacing, signage, trash bins, etc.
This Infrastructure, Facilities and Equipment Expenditure Plan recommends funding assets identified in
the AMP which are beyond their service life and in need of repair or replacement. Additional details are
available in the Parks Asset Management Plan located at www.chulavistaca.gov/infrastructure.
Recreation and Senior Centers:
In 2015, there were nearly 800,000 visits to our recreation facilities participating in sports, recreation,
senior programs and other activities. With nine recreation centers, two aquatic facilities and 56 parks,
the Recreation Department offers a myriad of opportunities for everyone to enjoy. Due to the high
volume use of these facilities any interruption or reduction in their availability directly impacts the City’s
residents. Additional funds could be used to replace roofs, water and waste water plumbing, heating
and air conditioning elements that have all reached or exceeded your expected service life.
More specifically, at the Norman Park Senior Center the condition assessment indicates that there is a
need to repair the perimeter exterior eaves, paint the interior and exterior of the building, repair the
kitchen and the restroom. At Loma Verde Recreation Center the pool pump system, decking, lighting
and shower areas are also in need of repair. The City’s newest recreation facilities, Salt Creek and
Montevalle, are now over 10 years old and are beginning to experience heating and air conditioning
failures and are in need of floor resurfacing throughout the gyms and classrooms. Other facilities, such
as the Women’s Club, are also in critical need of repair or replacement.
Civic Center Library and South Chula Vista Library:
The Chula Vista Civic Center Library opened its doors in 1976 and is celebrating its 40th Anniversary. The
Civic Center Library and South Chula Vista Library are highly valued and well used by the community.
Funding for the Library Department has been focused on increasing access to services and materials.
Over the years, through fundraising efforts by the Friends of the Chula Vista Library and Chula Vista
Public Library Foundation as well as State grants, the City has been able to do some cosmetic upgrades
to the interior of the buildings. At this point, there is a need to address some more significant
infrastructure repairs such as the roof, water and waste water plumbing, bathroom upgrades, heating
and air conditioning systems that have all reached or exceeded their expected useful life.
Other Public Buildings: (Animal Care Facility, Living Coast Discovery Center, Ken Lee Building)
In addition to the buildings discussed previously, there are other public buildings such as the Animal
Care Facility, Living Coast Discovery Center, and Ken Lee Building which are also in need of heating and
air conditioning replacements, roof and plumbing repairs, flooring replacements, restroom renovations
and upgrades to meet ADA standards.
Infrastructure, Facilities and Equipment Expenditure Plan 2024
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Amendment #13 April 2024
Citywide Network Replacement
The overall computer network which provides all the connectivity between PC’s, servers, phones and
other network attached devices throughout the City is outdated with 20% of the equipment beyond
end‐of‐life status, and a majority of the rest of the equipment within a year of end‐of‐life status. Due to
advancements in technology the City is proposing a complete restructuring of the City’s computer
network in order to bring it up to industry standards in terms of: 1) Capability to handle high‐volumes of
data traffic; 2) Provide industry standard reliability and redundancy to ensure near 100% up‐time across
the network; and 3) To ensure high levels of security and resistance to modern day malware/hacking
attacks. Measure P funds will be used to upgrade the network, which will directly benefit the community
by allowing for Smart City functionality which will reduce traffic congestion on streets, reduce associated
carbon emissions, enable enhanced energy savings in City buildings, provide advanced citizen
engagement through data sharing and capabilities of virtual City Hall, and enable enhanced security at
City parks and other locations.
In addition to updating the City’s network, the Public Works Department deploys approximately 45
laptops in the field in order for crews to be able to receive work orders in the field, and then capture
data regarding issues they see in the field back into our asset management systems. The current fleet of
laptops is over 5 years old and only has 3G wireless modems which allow them to transmit data back to
the Public Works Department. 3G’s data footprint in Chula Vista is shrinking due to wireless carriers
focusing on 4G and 5G deployments. There are many areas in the eastern portion of Chula Vista, which
do not have 3G connectivity. This means crews must return back to the Public Works Department to
enter data. Types of data transmitted include photos and videos which require high‐speed connections.
Additionally, older laptops are limited in terms of processing speed and memory, which affects overall
productivity of the laptop in a data rich environment. Measure P funds will be used to replace these
laptops which will provide time savings and better work productivity allocating more time for the crews
to be out in the field serving the public.
Citywide Telecommunications
Measure P funds will be used to upgrade its telecommunications system which is nearly 20 years old.
Although functioning, the back‐end equipment required to keep the phone system working is no longer
manufactured. This requires the City to find replacement parts through used equipment if any
equipment fails. Due to the age of the phone system, it is becoming extremely difficult to find used
equipment to keep the system working. The phone system is also very limited in terms of how it can be
used in a modern business environment. New modern systems are run over a computer network (Voice
Over I.P. – VOIP) rather than by an analogue system. Analogue systems have significant limitations on
how a phone system can be used, while more modern systems allow for video conferencing, computer
screen sharing, call following (“desk phone” can be accessed regardless of location), and other features
which increase productivity and responsiveness for employees to the public. An updated
telecommunications system will also significantly reduce the risk of systematic failure.
Infrastructure, Facilities and Equipment Expenditure Plan 2024
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Amendment #13 April 2024
Infrastructure, Facilities and Equipment Spending Plan ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REVISED PROPOSED REVISED ESTIMATED ESTIMATED ESTIMATED
One‐half cent Sales Tax Revenues over 10 year period CHANGES
April 2024 Revision Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Total
2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23 2023‐24 2023‐24 2023‐24 2024‐25 2025‐26 2026‐27 10 Year Term
(1 Qtr Only)(3 Qtrs Only)
Estimated Revenues:
A Estimated 1/2 cent Sales Tax Revenues 3,906,919$ 18,160,769$ 20,016,492$ 20,037,276$ 23,629,265$ 27,402,122$ 28,286,339$ 27,515,846$ ‐$ 27,515,846$ 28,978,965$ 28,624,735$ 22,112,608$ 248,671,335$
ESTIMATED TOTAL REVENUES 1 3,906,919$ 1 18,160,769$ 1 20,016,492$ 1 20,037,276$ 1 23,629,265$ 1 27,402,122$ 1 28,286,339$ 27,515,846$ ‐$ 27,515,846$ 28,978,965$ 28,624,735$ 22,112,608$ 248,671,335$
Proposed Expenditures
B Fire Vehicles 385,000$ 1,730,680$ 2,807,500$ 626,500$ 2,768,500$ 1,292,450$ 1,947,950$ 1,866,151$ ‐$ 1,866,151$ 56,749$ 118,700$ 810,050$ 14,410,230$ 5.8%
C Police Vehicles 463,940$ 1,798,760$ 653,000$ 494,850$ 1,693,500$ 1,547,200$ 944,950$ 285,500$ 581,719$ 867,219$ 1,060,001$ 2,794,317$ 633,733$ 12,951,470$ 5.2%
Total Public Safety Vehicles 848,940$ 3,529,440$ 3,460,500$ 1,121,350$ 4,462,000$ 2,839,650$ 2,892,900$ 2,151,651$ 581,719$ 2,733,370$ 1,116,750$ 2,913,017$ 1,443,783$ 27,361,700$ 11.0%
D Non‐Safety City Vehicles (i.e. Public Works Crews) ‐$ 2,818,000$ 749,000$ 1,520,100$ 1,674,000$ 2,434,000$ 2,000,000$ 900,000$ 200,000$ 1,100,000$ ‐$ ‐$ ‐$ 12,295,100$ 4.9%
E Fleet Infrastructure ‐$ 1,000,000$ ‐$ ‐$ 96,070$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 1,096,070$ 0.4%
Total Non‐Safety City Vehicles ‐$ 3,818,000$ 749,000$ 1,520,100$ 1,770,070$ 2,434,000$ 2,000,000$ 900,000$ 200,000$ 1,100,000$ ‐$ ‐$ ‐$ 13,391,170$ 5.4%
F Fire Equipment (i.e. breathing apparatus, Radios etc) 183,000$ 1,202,000$ ‐$ ‐$ ‐$ ‐$ 358,216$ ‐$ ‐$ ‐$ 272,356$ 1,435,251$ 1,747,090$ 5,197,913$ 2.1%
G Police Equipment (i.e. body worn cameras, video camera equip etc)‐$ ‐$ 187,384$ 28,000$ 32,739$ 68,116$ 42,123$ 182,739$ (100,000)$ 82,739$ 32,739$ 32,739$ 37,739$ 544,318$ 0.2%
H Police Communications & Dispatch System 17,660$ 183,261$ 86,153$ 196,994$ 205,459$ 214,299$ 194,862$ 204,466$ 100,000$ 304,466$ 214,530$ 225,076$ 236,123$ 2,078,883$ 0.8%
Total Public Safety Equipment 200,660$ 1,385,261$ 273,537$ 224,994$ 238,198$ 282,415$ 595,201$ 387,205$ ‐$ 387,205$ 519,625$ 1,693,066$ 2,020,952$ 7,821,114$ 3.1%
I Fire Station Repair/Replacements 46,000$ 13,000,000$ 2,292,515$ 7,331,943$ 2,582,582$ 957,409$ 3,802,384$ 925,000$ ‐$ 925,000$ ‐$ ‐$ ‐$ 30,937,833$ 12.4%
J Police Facility Repairs 9,000$ 1,500,000$ 492,000$ 100,000$ ‐$ 474,656$ 25,000$ 100,000$ ‐$ 100,000$ ‐$ ‐$ ‐$ 2,700,656$ 1.1%
Total Public Safety Buildings 55,000$ 14,500,000$ 2,784,515$ 7,431,943$ 2,582,582$ 1,432,065$ 3,827,384$ 1,025,000$ ‐$ 1,025,000$ ‐$ ‐$ ‐$ 33,638,489$ 13.5%
K Recreation Centers and Senior Center ‐$ 5,000,000$ (1,500,000)$ 751,000$ 608,942$ 15,916,629$ 6,860,500$ 100,000$ 150,000$ 250,000$ ‐$ ‐$ ‐$ 27,887,071$ 11.2%
L Civic Center and South Chula Vista Libraries ‐$ 3,000,000$ (1,000,000)$ 250,000$ 782,000$ 1,749,227$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 4,781,227$ 1.9%
M Other Public Facilities (i.e. Animal Care Facility & Living Coast DC)‐$ 5,100,000$ (1,421,788)$ ‐$ 1,610,160$ 1,622,417$ 1,370,000$ 426,000$ ‐$ 426,000$ 2,728,333$ 133,333$ 133,334$ 11,701,789$ 4.7%
Total Other Public Facilities ‐$ 13,100,000$ (3,921,788)$ 1,001,000$ 3,001,102$ 19,288,273$ 8,230,500$ 526,000$ 150,000$ 676,000$ 2,728,333$ 133,333$ 133,334$ 44,370,087$ 17.8%
N Sports Courts and Fields 85,000$ 4,500,000$ (1,000,000)$ ‐$ (1,523,600)$ 384,255$ 500,000$ ‐$ ‐$ ‐$ 400,000$ ‐$ ‐$ 3,345,655$ 1.3%
O Park Infrastructure 250,000$ 5,500,000$ (450,000)$ 137,654$ 1,028,815$ 2,125,732$ 750,000$ 525,000$ 1,250,000$ 1,775,000$ 1,000,000$ 1,000,000$ 500,000$ 13,617,201$ 5.5%
P Street Pavement (Arterials/Collectors/Residential) 363,940$ 15,518,626$ 8,592,295$ (331,000)$ (1,237,551)$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 22,906,310$ 9.2%
Q Traffic Signal System (Fiber Network)‐$ 3,000,000$ 2,000,000$ ‐$ ‐$ ‐$ 250,000$ 225,000$ ‐$ 225,000$ 1,500,000$ 25,000$ ‐$ 7,000,000$ 2.8%
R Other Public Infrastructure (Storm Drains, Sidewalks, Trees etc)‐$ 9,400,000$ (1,000,000)$ 2,831,000$ 1,337,551$ 2,781,986$ 554,000$ 5,567,014$ ‐$ 5,567,014$ 2,226,813$ 2,226,813$ ‐$ 25,925,179$ 10.4%
S Citywide Network Replacement ‐$ 2,045,000$ 35,700$ ‐$ 1,634$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 2,082,334$ 0.8%
T Citywide Telecommunications ‐$ 2,000,000$ 155,602$ ‐$ ‐$ 2,072,014$ ‐$ ‐$ ‐$ ‐$ ‐$ 129,986$ ‐$ 4,357,602$ 1.8%
Total Infrastructure 698,940$ 41,963,626$ 8,333,597$ 2,637,654$ (393,151)$ 7,363,987$ 2,054,000$ 6,317,014$ 1,250,000$ 7,567,014$ 5,126,813$ 3,381,799$ 500,000$ 79,234,281$ 31.9%
Projects to be Financed through Annual Capital Lease Payments
U Police Communications & Dispatch System ‐$ 170,238$ 86,377$ 170,238$ 170,238$ 170,238$ 170,238$ 170,238$ ‐$ 170,238$ 170,240$ 170,238$ 170,238$ 1,618,521$ 0.7%
V Regional Communications System (RCS) 1,396,460$ 535,000$ 350,000$ 350,000$ 345,261$ 345,261$ 345,261$ 345,261$ ‐$ 345,261$ 345,262$ 345,262$ 345,262$ 5,048,290$ 2.0%
W Fire Response Vehicles ‐$ 244,400$ 385,000$ 385,000$ 385,000$ 780,000$ 780,000$ 780,000$ ‐$ 780,000$ 780,000$ 780,000$ 137,950$ 5,437,350$ 2.2%
Total Public Safety Capital Lease Pmts 1,396,460$ 949,638$ 821,377$ 905,238$ 900,499$ 1,295,499$ 1,295,499$ 1,295,499$ ‐$ 1,295,499$ 1,295,502$ 1,295,500$ 653,450$ 12,104,161$ 4.9%
TOTAL EXPENDITURES 3,200,000$ 79,245,965$ 12,500,738$ 14,842,279$ 12,561,300$ 34,935,889$ 20,895,484$ 12,602,369$ 2,181,719$ 14,784,088$ 10,787,023$ 9,416,715$ 4,751,519$ 217,921,002$ 87.6%
Bond Proceeds:
X Bond Proceeds ‐$ 71,363,509$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 71,363,509$
Y Cost of Issuance ‐$ (563,210)$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ (563,210)$
TOTAL BOND PROCEEDS ‐$ 70,800,299$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 70,800,299$
Investment Earnings:
Z Investment Earnings ‐$ 1,020,436$ 1,433,821$ 1,138,316$ 617,062$ 496,830$ 531,941$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 5,238,406$
TOTAL INVESTMENT EARNINGS 2, 3 ‐$ 1,020,436$ 1,433,821$ 1,138,316$ 617,062$ 496,830$ 531,941$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 5,238,406$
Misc. Revenues:
AA Miscellaneous Revenues ‐$ 398$ 152,440$ 80,150$ 3,038$ 3,153$ 468$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 239,646$
TOTAL MISCELLANEOUS REVENUES ‐$ 398$ 152,440$ 80,150$ 3,038$ 3,153$ 468$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 239,646$
Bond Debt Service:
AB Debt Service Principal ‐$ 5,550,000$ 5,330,000$ 5,605,000$ 5,885,000$ 6,185,000$ 6,180,000$ 6,175,000$ ‐$ 6,175,000$ 6,485,000$ 6,810,000$ 7,150,000$ 61,355,000$
AC Debt Service Interest ‐$ 2,324,334$ 2,790,250$ 2,523,750$ 2,243,500$ 1,949,250$ 1,640,000$ 1,331,000$ ‐$ 1,331,000$ 1,022,250$ 698,000$ 357,500$ 16,879,834$
TOTAL DEBT SERVICE ‐$ 7,874,334$ 8,120,250$ 8,128,750$ 8,128,500$ 8,134,250$ 7,820,000$ 7,506,000$ ‐$ 7,506,000$ 7,507,250$ 7,508,000$ 7,507,500$ 78,234,834$
Administrative Expenses:
AD Audit/Admin ‐$ ‐$ 5,000$ 5,100$ 5,202$ 5,306$ 5,412$ 5,520$ ‐$ 5,520$ 505,631$ 25,000$ 25,500$ 587,671$
AE Bond Administration ‐$ ‐$ 6,700$ 6,834$ 6,971$ 7,110$ 7,252$ 7,397$ ‐$ 7,397$ 7,545$ 7,696$ 7,850$ 65,356$
TOTAL ADMINISTRATIVE EXPENSES ‐$ ‐$ 11,700$ 11,934$ 12,173$ 12,416$ 12,664$ 12,918$ ‐$ 12,918$ 513,176$ 32,696$ 33,350$ 653,027$
Annual Surplus/Deficit 706,919$ 2,861,603$ 970,065$ (1,727,221)$ 3,547,393$ (15,180,450)$ 90,599$ 7,394,559$ (2,181,719)$ 5,212,840$ 10,171,515$ 11,667,323$ 9,820,239$ 28,140,823$
1 Audited Total
2 Investment Returns are posted in arrears
3 Does not include audited total for 4404 ‐ Change in Value
Infrastructure, Facilities and Equipment Spending Plan
One‐half cent Sales Tax Revenues over 10 year period ESTIMATED
April 2024 Revision Fiscal Year
2024‐25
Estimated Revenues:
A Estimated 1/2 cent Sales Tax Revenues 28,978,965$
ESTIMATED TOTAL REVENUES 28,978,965$
Proposed Expenditures
B Fire Vehicles 56,749$
C Police Vehicles 1,060,001$
Total Public Safety Vehicles 1,116,750$
D Non‐Safety City Vehicles (i.e. Public Works Crews) ‐$
E Fleet Infrastructure ‐$
Total Non‐Safety City Vehicles ‐$
F Fire Equipment (i.e. breathing apparatus, Radios etc) 272,356$
G Police Equipment (i.e. body worn cameras, video camera equip etc) 32,739$
H Police Communications & Dispatch System 214,530$
Total Public Safety Equipment 519,625$
I Fire Station Repair/Replacements ‐$
J Police Facility Repairs ‐$
Total Public Safety Buildings ‐$
K Recreation Centers and Senior Center ‐$
L Civic Center and South Chula Vista Libraries ‐$
M Other Public Facilities (i.e. Animal Care Facility & Living Coast DC) 2,728,333$
Total Other Public Facilities 2,728,333$
N Sports Courts and Fields 400,000$
O Park Infrastructure 1,000,000$
P Street Pavement (Arterials/Collectors/Residential)‐$
Q Traffic Signal System (Fiber Network) 1,500,000$
R Other Public Infrastructure (Storm Drains, Sidewalks, Trees etc) 2,226,813$
S Citywide Network Replacement ‐$
T Citywide Telecommunications ‐$
Total Infrastructure 5,126,813$
Projects to be Financed through Annual Capital Lease Payments
U Police Communications & Dispatch System 170,240$
V Regional Communications System (RCS) 345,262$
W Fire Response Vehicles 780,000$
Total Public Safety Capital Lease Pmts 1,295,502$
TOTAL EXPENDITURES 10,787,023$
Bond Debt Service:
AB Debt Service Principal 6,485,000$
AC Debt Service Interest 1,022,250$
TOTAL DEBT SERVICE 7,507,250$
Administrative Expenses:
AD Audit/Admin 505,631$
AE Bond Administration 7,545$
TOTAL ADMINISTRATIVE EXPENSES 513,176$
Measure P
Citywide Infrastructure, Facilities and Equipment Expenditure Plan
1/2 cent Sales Tax Revenues over 10 year period
Summary Table as of 12/31/23
10‐Year To Date To Date
Total by Major Category Timeframe Allocations Q1 Q2 Q3 Q4 Totals
REVENUES:
A Sales Tax Revenues 247,483,374$ 168,955,027$ 141,439,182$ ‐$ 9,469,361$ ‐$ ‐$ 150,908,543$
B Investment Earnings 3 ‐$ ‐$ 5,238,407$ ‐$ ‐$ ‐$ ‐$ 5,238,407$
C Miscellaneous ‐$ ‐$ 239,646$ ‐$ ‐$ ‐$ ‐$ 239,646$
Total Revenues 247,483,374$ 168,955,027$ 146,917,235$ ‐$ 9,469,361$ ‐$ ‐$ 156,386,595$
EXPENDITURES:
D Fire Stations Repairs/Replacement 30,937,833$ 30,937,833$ 21,830,626$ 95,288$ 846,965$ ‐$ ‐$ 22,772,880$
E Fire Response Vehicles 19,847,580$ 17,164,131$ 10,634,420$ 372,792$ 223,336$ ‐$ ‐$ 11,230,548$
F Fire Safety Equipment 5,197,913$ 1,743,216$ 950,157$ ‐$ 12,171$ ‐$ ‐$ 962,328$
Total Fire Services 55,983,326$ 49,845,180$ 33,415,204$ 468,080$ 1,082,472$ ‐$ ‐$ 34,965,756$
G Police Response Vehicles 12,951,470$ 7,881,700$ 6,295,769$ 353,882$ 336,649$ ‐$ ‐$ 6,986,300$
H Public Safety Communication Systems 8,645,689$ 6,423,463$ 5,378,678$ 374,704$ ‐$ ‐$ ‐$ 5,753,382$
I Police Facility Repairs 2,700,656$ 2,700,656$ 1,248,407$ ‐$ 51,157$ ‐$ ‐$ 1,299,564$
J Police Equipment 644,318$ 541,101$ 186,295$ ‐$ 9,349$ ‐$ ‐$ 195,644$
Total Police Services 24,942,133$ 17,546,920$ 13,109,150$ 728,586$ 397,156$ ‐$ ‐$ 14,234,891$
K Streets 22,906,310$ 22,906,310$ 19,917,851$ ‐$ ‐$ ‐$ ‐$ 19,917,851$
L Other Public Infrastructure 25,925,179$ 21,471,552$ 12,606,259$ 10,716$ 45,870$ ‐$ ‐$ 12,662,845$
M Sports Fields and Courts 3,345,655$ 2,945,655$ 1,368,521$ ‐$ ‐$ ‐$ ‐$ 1,368,521$
N Non‐Safety Vehicles 13,191,170$ 13,191,170$ 9,686,524$ 424,170$ 902,060$ ‐$ ‐$ 11,012,754$
O Recreation and Senior Centers 27,737,071$ 27,737,071$ 25,737,784$ 33,303$ 49,409$ ‐$ ‐$ 25,820,496$
P Civic Center and South Libraries 4,781,227$ 4,781,227$ 2,661,337$ ‐$ ‐$ ‐$ ‐$ 2,661,337$
Q Other Public Facilities 11,701,789$ 8,706,789$ 4,457,304$ 132,344$ 28,998$ ‐$ ‐$ 4,618,646$
R Traffic Signal Systems 7,000,000$ 5,475,000$ 4,677,021$ 12,411$ 207,214$ ‐$ ‐$ 4,896,646$
S Park Infrastructure 12,367,201$ 9,867,201$ 6,135,744$ 9,500$ 84,184$ ‐$ ‐$ 6,229,428$
T Citywide Network Replacement 2,082,334$ 2,082,334$ 2,082,334$ ‐$ ‐$ ‐$ ‐$ 2,082,334$
U Citywide Telecommunications 4,357,602$ 4,227,616$ 3,537,783$ ‐$ ‐$ ‐$ ‐$ 3,537,783$
Total Infrastructure 135,395,538$ 123,391,925$ 92,868,463$ 622,443$ 1,317,735$ ‐$ ‐$ 94,808,641$
Total Allocations 216,320,997$ 190,784,025$ 139,392,816$ 1,819,109$ 2,797,363$ ‐$ ‐$ 144,009,288$
V City Staff Time ‐$ ‐$ 3,869,845$ 24,070$ 39,789$ ‐$ ‐$ 3,933,704$
Total City Staff Time ‐$ ‐$ 3,869,845$ 24,070$ 39,789$ ‐$ ‐$ 3,933,704$
W Debt Service Principal & Interest 78,234,834$ 55,712,084$ 48,191,383$ ‐$ 665,500$ ‐$ ‐$ 48,856,883$
Total Debt Service Expenses 78,234,834$ 55,712,084$ 48,191,383$ ‐$ 665,500$ ‐$ ‐$ 48,856,883$
X Audit/Admin 48,773$ 31,541$ 83,058$ ‐$ 1,581$ ‐$ ‐$ 84,639$
Y Bond Administration 65,356$ 42,264$ 66,543$ ‐$ 2,000$ ‐$ ‐$ 68,543$
Z Banking/Investment Fees ‐$ ‐$ 31,215$ ‐$ ‐$ ‐$ ‐$ 31,215$
AA Cost of Issuance 563,210$ 563,210$ 553,023$ ‐$ ‐$ ‐$ ‐$ 553,023$
Total Administrative Expenses 677,339$ 637,015$ 733,839$ ‐$ 3,581$ ‐$ ‐$ 737,420$
Total Expenditures 295,233,170$ 247,133,124$ 1 192,187,882$ 2 1,843,179$ 3,506,233$ ‐$ ‐$ 197,537,295$
Notes:
1 Audited Total
2 Unaudited Total
3
Prior FY
Totals
Does not include audited 4404 Change in Value book entries
Measure P
Citywide Infrastructure, Facilities and Equipment Expenditure Plan
1/2 cent Sales Tax Revenues over 10 year period
Summary Table as of 3/31/24
10‐Year To Date To Date
Total by Major Category Timeframe Allocations Q1 Q2 Q3 Q4 Totals
REVENUES:
A Sales Tax Revenues 247,483,374$ 168,955,027$ 141,439,182$ ‐$ 9,469,361$ 7,594,835$ ‐$ 158,503,378$
B Investment Earnings 3 ‐$ ‐$ 5,238,407$ ‐$ ‐$ ‐$ ‐$ 5,238,407$
C Miscellaneous ‐$ ‐$ 239,646$ ‐$ ‐$ 31,140$ ‐$ 270,786$
Total Revenues 247,483,374$ 168,955,027$ 146,917,235$ ‐$ 9,469,361$ 7,625,975$ ‐$ 164,012,571$
EXPENDITURES:
D Fire Stations Repairs/Replacement 30,937,833$ 30,937,833$ 21,830,626$ 95,288$ 846,965$ 2,079,843$ ‐$ 24,852,724$
E Fire Response Vehicles 19,847,580$ 17,164,131$ 10,634,420$ 372,792$ 223,336$ 388,489$ ‐$ 11,619,037$
F Fire Safety Equipment 5,197,913$ 1,743,216$ 950,157$ ‐$ 12,171$ 56,072$ ‐$ 1,018,400$
Total Fire Services 55,983,326$ 49,845,180$ 33,415,204$ 468,080$ 1,082,472$ 2,524,405$ ‐$ 37,490,161$
G Police Response Vehicles 12,951,470$ 7,881,700$ 6,295,769$ 353,882$ 336,649$ 277,299$ ‐$ 7,263,599$
H Public Safety Communication Systems 8,645,689$ 6,423,463$ 5,378,678$ 374,704$ ‐$ ‐$ ‐$ 5,753,382$
I Police Facility Repairs 2,700,656$ 2,700,656$ 1,248,407$ ‐$ 51,157$ ‐$ ‐$ 1,299,564$
J Police Equipment 644,318$ 541,101$ 186,295$ ‐$ 9,349$ ‐$ ‐$ 195,644$
Total Police Services 24,942,133$ 17,546,920$ 13,109,150$ 728,586$ 397,156$ 277,299$ ‐$ 14,512,191$
K Streets 22,906,310$ 22,906,310$ 19,917,851$ ‐$ ‐$ ‐$ ‐$ 19,917,851$
L Other Public Infrastructure 25,925,179$ 21,471,552$ 12,606,259$ 10,716$ 45,870$ 21,056$ ‐$ 12,683,901$
M Sports Fields and Courts 3,345,655$ 2,945,655$ 1,368,521$ ‐$ ‐$ ‐$ ‐$ 1,368,521$
N Non‐Safety Vehicles 13,191,170$ 13,191,170$ 9,686,524$ 424,170$ 902,060$ 673,454$ ‐$ 11,686,208$
O Recreation and Senior Centers 27,737,071$ 27,737,071$ 25,737,784$ 33,303$ 49,409$ 6,542$ ‐$ 25,827,037$
P Civic Center and South Libraries 4,781,227$ 4,781,227$ 2,661,337$ ‐$ ‐$ ‐$ ‐$ 2,661,337$
Q Other Public Facilities 11,701,789$ 8,706,789$ 4,457,304$ 132,344$ 28,998$ 109,120$ ‐$ 4,727,765$
R Traffic Signal Systems 7,000,000$ 5,475,000$ 4,677,021$ 12,411$ 207,214$ 396$ ‐$ 4,897,042$
S Park Infrastructure 12,367,201$ 9,867,201$ 6,135,744$ 9,500$ 84,184$ 212,650$ ‐$ 6,442,078$
T Citywide Network Replacement 2,082,334$ 2,082,334$ 2,082,334$ ‐$ ‐$ ‐$ ‐$ 2,082,334$
U Citywide Telecommunications 4,357,602$ 4,227,616$ 3,537,783$ ‐$ ‐$ ‐$ ‐$ 3,537,783$
Total Infrastructure 135,395,538$ 123,391,925$ 92,868,463$ 622,443$ 1,317,735$ 1,023,217$ ‐$ 95,831,858$
Total Allocations 216,320,997$ 190,784,025$ 139,392,816$ 1,819,109$ 2,797,363$ 3,824,921$ ‐$ 147,834,209$
V City Staff Time ‐$ ‐$ 3,869,845$ 24,070$ 39,789$ 64,381$ ‐$ 3,998,085$
Total City Staff Time ‐$ ‐$ 3,869,845$ 24,070$ 39,789$ 64,381$ ‐$ 3,998,085$
W Debt Service Principal & Interest 78,234,834$ 55,712,084$ 48,191,383$ ‐$ 665,500$ ‐$ ‐$ 48,856,883$
Total Debt Service Expenses 78,234,834$ 55,712,084$ 48,191,383$ ‐$ 665,500$ ‐$ ‐$ 48,856,883$
X Audit/Admin 48,773$ 31,541$ 83,058$ ‐$ 1,581$ 1,445$ ‐$ 86,084$
Y Bond Administration 65,356$ 42,264$ 66,543$ ‐$ 2,000$ ‐$ ‐$ 68,543$
Z Banking/Investment Fees ‐$ ‐$ 31,215$ ‐$ ‐$ ‐$ ‐$ 31,215$
AA Cost of Issuance 563,210$ 563,210$ 553,023$ ‐$ ‐$ ‐$ ‐$ 553,023$
Total Administrative Expenses 677,339$ 637,015$ 733,839$ ‐$ 3,581$ 1,445$ ‐$ 738,865$
Total Expenditures 295,233,170$ 247,133,124$ 1 192,187,882$ 2 1,843,179$ 3,506,233$ 3,890,747$ ‐$ 201,428,042$
Notes:
1 Audited Total
2 Unaudited Total
3
Prior FY
Totals
Does not include audited 4404 Change in Value book entries
CITY OF CHULA VISTA, CALIFORNIA
2016 MEASURE P SALES TAX FUND
FOR THE YEAR ENDED JUNE 30, 2023
REPORT ON COMPLIANCE WITH THE
INFRASTRUCTURE, FACILITIES AND
EQUIPMENT EXPENDITURE PLAN
CITY OF CHULA VISTA, CALIFORNIA
2016 MEASURE P SALES TAX FUND
Report on Compliance with the
Infastructure, Facilities and Equipment Expenditure Plan
June 30, 2023
CITY OF CHULA VISTA, CALIFORNIA
2016 MEASURE P SALES TAX FUND
Report on Compliance with the
Infastructure, Facilities and Equipment Expenditure Plan
June 30, 2023
Table of Contents
Page
Number
Independent Auditors’ Report on Compliance with Applicable Requirements
and on Internal Control Over Compliance ............................................................................................................ 1
Schedules of 2016 Measure P Sales Tax Fund:
Balance Sheet Schedule ...................................................................................................................................... 4
Schedule of Revenues, Expenditures and Changes in Fund Balance ................................................................ 5
1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
,NDEPENDENT A8D,T2RS¶ REP2RT 2N C20PL,ANCE W,TH APPL,CABLE
RE48,RE0ENT AND 2N ,NTERNAL C2NTR2L 29ER C20PL,ANCE
To the HonoraEle 0ayor and 0emEers oI the City Council
City oI Chula 9ista, CaliIornia
5HSRUW RQ &RPSOLDQFH
Opinion on the 2016 Measure P Sales Tax Fund
We have audited the comSliance oI the 2016 0easure P Sales Ta[ Fund oI the City oI Chula 9ista, CaliIornia
(the ³City´) with the reTuirements descriEed in 2rdinance No. 3371 (³the 2rdinance´) and the ,nIrastructure,
Facilities and ETuiSment E[Senditure Plan (³the SSending Plan´) Ior the year ending -une 30, 2023.
,n our oSinion, the City comSlied, in all material resSects, with the tySes oI comSliance that could have a direct and
material eIIect on the reTuirements reIerred to aEove aSSlicaEle to the City Ior the year ended -une 30, 2023.
Basis for Opinion
We conducted our audit oI comSliance in accordance with auditing standards generally acceSted in the
8nited States oI America (*AAS) the standards aSSlicaEle to Iinancial audits contained in Government Auditing
Standards, issued Ey the ComStroller *eneral oI the 8nited States and the reTuirements descriEed in the
2rdinance and the SSending Plan. 2ur resSonsiEilities under those standards are Iurther descriEed in the Auditor¶s
ResSonsiEilities Ior the Audit oI ComSliance section oI our reSort.
We are reTuired to Ee indeSendent oI the City, and to meet our other ethical resSonsiEilities, in accordance with
relevant ethical reTuirements relating to our audit. We Eelieve the audit evidence we have oEtained is suIIicient and
aSSroSriate to Srovide a Easis Ior our oSinion. 2ur audit does not Srovide a legal determination oI the
City¶s comSliance with the comSliance reTuirements reIerred to aEove.
Responsibilities of Management for Compliance
0anagement is resSonsiEle Ior comSliance with the reTuirements reIerred to aEove and Ior the design,
imSlementation, and maintenance oI eIIective internal control over comSliance with the reTuirements oI laws,
statutes, regulations, rules, and Srovisions oI contracts or grant agreements aSSlicaEle to the 2rdinance and the
SSending Plan.
Auditor’s Responsibilities for the Audit of Compliance
2ur oEMectives are to oEtain reasonaEle assurance aEout whether material noncomSliance with the comSliance
reTuirements reIerred to aEove occurred, whether due to Iraud or error, and e[Sress an oSinion on the City¶s
comSliance Eased on our audit. ReasonaEle assurance is a high level oI assurance Eut is not aEsolute assurance
and thereIore is not a guarantee that an audit conducted in accordance with *AAS, Government Auditing
Standards, the 2rdinance, and the SSending Plan will always detect material noncomSliance when it e[ists.
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as
fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Noncompliance with the compliance requirements referred to above is considered material if there is a substantial
likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the
report on compliance about the City’s compliance with the requirements of the Ordinance and the Spending Plan
as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Ordinance and the
Spending Plan, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform
audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence
regarding the City's compliance with the compliance requirements referred to above and performing such other
procedures as we considered necessary in the circumstances.
Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design
audit procedures that are appropriate in the circumstances and to test and report on internal control over
compliance in accordance with the Ordinance and the Spending Plan, but not for the purpose of expressing an
opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is
expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit, and any significant deficiencies and material weaknesses in internal control over
compliance that we identified during the audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance
does not allow management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, noncompliance on a timely basis. A material weakness in internal control over compliance is
a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable
possibility that material noncompliance with a compliance requirement will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance that is less severe than a material weakness in
internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control over compliance that might be
material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during
our audit we did not identify any deficiencies in internal control over compliance that we consider to be material
weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over
compliance may exist that have not been identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over
compliance. Accordingly, no such opinion is expressed.
2
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Purpose of this Report
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal
control over compliance and the results of that testing based on the requirements described in the Ordinance and
the Spending Plan. Accordingly, this report is not suitable for any other purpose.
Brea, California
December 28, 2023
3
Pooled cash and investments 22,480,700$
Accrued interest receivable 126,910
Due from other funds 4,918,533
Prepaid expenses 170,238
Total Assets 27,696,381$
LIABILITIES AND FUND BALANCE:
Liabilities:
Accounts payable 1,198,916$
Retention payable 1,259,132
Total Liabilities 2,458,048
Nonspendable - prepaid costs 170,238
Assigned for Measure P Sales Tax 25,068,095
Total Fund Balance 25,238,333
Total Liabilities and Fund Balance 27,696,381$
CITY OF CHULA VISTA
Fund Balance:
ASSETS:
June 30, 2023
Balance Sheet Schedule
2016 MEASURE P SALES TAX FUND
4
Schedule of Revenues, Expenditures and Changes in Fund Balance
For the Year Ended June 30, 2023
REVENUES:
Local sales and use tax 28,286,339$
Use of money and property 548,992
Miscellaneous 468
Total Revenues 28,835,799
EXPENDITURES:
Contracted services 42,226
Equipment and shared infrastructure costs 307,299
Capital outlay 23,226,473
Debt service:
Principal retirement 1,165,140
Interest and fiscal charges 110,183
Total Expenditures 24,851,321
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 3,984,478
OTHER FINANCING SOURCES (USES):
Transfers Out - Municipal Financing Authority Fund (7,809,303)
Total Other Financing Sources (Uses)(7,809,303)
Net Change in Fund Balance (3,824,825)
FUND BALANCE - BEGINNING 29,063,158
FUND BALANCE - ENDING 25,238,333$
2016 MEASURE P SALES TAX FUND
CITY OF CHULA VISTA
5