Agenda packet — Paso Robles City Council, January 31, 2023 (part 1 of 2)

CITY OF EL PASO DE ROBLES
"The Pass of the Oaks"
City Council Special Meeting Revised Agenda

Tuesday, January 31, 2023, 6:30 PM
Council Chamber 1000 Spring Street, Paso Robles
The City has returned to hybrid public meetings pursuant to AB 361, which allows for a deviation from the teleconference rules required by the Ralph M. Brown Act. Residents now have the option to attend the meeting in person or to participate remotely. To participate remotely, residents can livestream the meeting at www.prcity.com/youtube, and call (805)865-7276 to provide public comment via phone. The phone line will open just prior to the start of the meeting and remain open throughout the meeting to ensure the opportunity to comment on each item heard by the Council.

City Council meetings will be live-streamed during the meeting and also available to play later on YouTube by accessing the following link: www.prcity.com/youtube.

Any writing or document pertaining to an open session item on this agenda which is distributed to a majority of the City Council after the posting of this agenda will be available for public inspection at the time the subject writing or document is distributed. The writing or document will be available for public review in the City Clerk’s Office, 1000 Spring Street, Paso Robles, CA, during normal business hours, and may be posted on the City’s web site at www.prcity.com/agendacenter AMERICANS WITH DISABILITIES ACT Any individual, who because of a disability needs special assistance to attend or participate in this meeting, may request assistance by contacting the City Clerk’s Office (805) 237-3960. Whenever possible, requests should be made four (4) working days in advance of the meeting.

Pages
A. CALL TO ORDER
B. PLEDGE OF ALLEGIANCE
C. INVOCATION
D. ROLL CALL
E. STAFF INTRODUCTIONS
F. PRESENTATIONS

1. Winifred Pifer Great Kindness Challenge Proclamation 5 - 5 S. Martin, Mayor

2. AARP Andrus Award Recipient Proclamation 6 - 6
S. Martin, Mayor

3. Small Business Administration Resilience and Recovery Presentation G. Kostryko, SBA Office of Resilience and Recovery Public Information Officer

4. Fire Hazard Zones Update
J. Stornetta, Fire Chief

5. Paso Robles Wine Country Alliance Update
J. Peterson, Executive Director of PRWC
G. GENERAL PUBLIC COMMENTS
This is the time the public may address the Council on items within the Council’s purview but not scheduled on the agenda. All persons desiring to speak on an agenda item are asked to fill out Speaker Information Cards and give them to the City Clerk prior speaking. Each individual speaker will be limited to a presentation total of three (3) minutes per item. Those persons wishing to speak on any item scheduled on the agenda will be given an opportunity to do so at the time that item is being considered. State law does not allow the Council to discuss or take action on issues not on the agenda, except that members of the Council or staff may briefly respond to statements made or questions posed by persons exercising their public testimony rights (Gov. Code sec. 54954.2).

H. AGENDA ITEMS TO BE DEFERRED
I. CONSENT CALENDAR

ITEMS ON THE CONSENT CALENDAR ARE CONSIDERED ROUTINE, NOT REQUIRING SEPARATE DISCUSSION. However, if discussion is wanted by a member of the Council or public the item may be removed from the Consent Calendar and considered separately. Councilmembers and members of the public may offer comments or ask questions of clarification without removing an item from the Calendar. Individual items are approved by the vote that approves the Consent Calendar unless an item is pulled for separate consideration. Items pulled from consent will be heard at the end of the meeting.

1. Approval of January 12, 2023 City Council/Disaster Council Emergency Meeting Minutes
7 - 7

2. Approval of January 17, 2023 City Council Meeting Minutes 8 - 11

3. Receipt of Warrant Register 12 - 49
R. Cornell, Administrative Services Director

4. Receipt of Treasurer’s Report – November 2022 50 - 65 R. Cornell, Administrative Services Director-City Treasurer/C.Piatti, Finance Manager
CEQA Determination: The City find that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15060, subd. (b)(2)-(3), 15378.

Recommendation: Receive and file the Monthly Treasurer’s Report for November 2022.
*5. Annual Comprehensive Financial Report for Fiscal Year 2021-22 66 - 281 R. Cornell, Administrative Services Director/C. Piatti, Finance Manager CEQA Determination: The City find that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§15060, subd. (b)(2)-(3), 15378.

Recommendation: Receive and file the Annual Comprehensive Financial Report, which includes the Independent Auditor’s Report on the City’s financial statements, for the fiscal year ended, June 30, 2022. *6. Approval of a Lease Agreement with the Office of Congressman Jimmy Panetta for a Congressional District Office located at the Train Station at 800 Pine Street
282 - 301
P. Sloan, Economic Development Manager
CEQA Determination: The City finds that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15060, subd. (b)(2)-(3), 15378.

Recommendation: Approve Resolution 23-XXX, accepting Congressman Panetta’s proposal for the commercial property 800 Pine Street attached hereto as Exhibit A, authorizing the City Manager to execute leasing agreements, subject to any minor, technical, or non-substantive changes approved by the City Attorney and consistent with Council’s intent.

J. REPORT ON ITEMS APPROVED ON CONSENT
K. DISCUSSION ITEMS

1. Participation in San Luis Obispo County Desalination Study 302 - 305 C. Alakel, Utilities Director
CEQA Determination: The City finds that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15060, subd. () (c) (2)- (3), 15378.

Recommendation: Approve Resolution 23-XXX, authorizing the City’s participation in the county desalination study.

2. Downtown On-Street Parking Program 306 - 314
D. Nord, Police Chief
CEQA Determination: The City finds that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15060, subd. (b)(2)-(3), 15378.

Recommendation: Authorize the City Manager to execute the contract renewal with Flowbird to include ongoing hardware services, on-site maintenance services two-times per year, and digital services including mobile app and pay by text with a fixed annual cost not to exceed $66,605 plus variable transaction fees and authorizing the City Manager and City Attorney to make minor, technical and non-substantive changes to the agreement as necessary, consistent with Council’s overall intent; approve a 12-month local discount program pilot providing up to five hours of free parking per month for verified local residents and additional promotional specials throughout the year; and approve a discounted merchant validation program for downtown businesses.

3. Uptown/Town Center Specific Plan BoundaryExpansions – Olive Street 315 - 320 Area Rezoning Issues and Options Report
W. Frace, Community Development Director
CEQA Determination: The City find that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15060, subd. (c)(2)-(3), 15378 because this is only a discussion item currently. Any zoning changes to the Uptown/Town Center Specific Plan will be subject to a future CEQA document.

Recommendation: Take no action and maintain the existing Uptown/Town Center Specific Plan boundaries.

L. CITY MANAGER REPORT
M. COUNCIL BUSINESS AND COMMITTEE REPORTS
N. UPCOMING EVENTS
Paso Robles Youth Commission Advisory Committee Meeting, Wednesday, February 1, 2023 at 5:00 PM, Centennial Park White Oak Room Cancelled - Paso Robles City Council Meeting, Tuesday, February 7, 2023 Paso Robles Senior Citizen Advisory Committee Meeting, Monday, February 13, 2023 at 1:30 PM, Paso Robles Senior Center
Paso Robles Development Review Committee, Monday, February 13, 2023 at 3:30 PM
Paso Robles Parks & Recreation Advisory Committee Regular Meeting, Monday, February 13, 2023 at 4:00 PM, Centennial Park, Live Oak Room Paso Robles Planning Commission Meeting, Tuesday, February 14, 2023at 6:30 PM, Library/Conference Center Council Chamber
Paso Robles Supplemental Sales Tax Oversight Committee Meeting, Wednesday, February 15, 2023 at 5:30 PM. Library/Conference Center Council Chamber
Paso Robles Development Review Committee, Monday, February 20, 2023 at 3:30 PM
Paso Robles City Council Meeting ,Tuesday, February 21, 2023, at 6:30 PM, Library/Conference Center Council Chamber
O. ADJOURNMENT

PROCLAMATION
Honoring
Winifred Pifer Elementary School
for their participation in
The Great Kindness Challenge
January 23-27, 2023
WHEREAS, The Great Kindness Challenge (GKC) is a global campaign that promotes kindness, social-emotional health, and bullying prevention in prekindergarten through grade twelve; and WHEREAS, GKC was created and launched in 2012 by Kids for Peace, a global nonprofit based in Carlsbad, California; and
WHEREAS, GKC has multiplied in enrollment each year, having grown to over 18 million students in 36,000 schools, reaching across all 50 states and 115 countries; and
WHEREAS, GKC provides educators and students the tools, opportunity, and encouragement to actively create a positive, respectful, and inclusive school culture for all; and
WHEREAS, GKC is one week dedicated to students performing as many kind deeds as possible; and
WHEREAS, Winifred Pifer Elementary School proudly demonstrated their commitment to actively create a positive, respectful, and inclusive school culture for all by participating in The Great Kindness Challenge; and NOW, THEREFORE, BE IT RESOLVED that I, Steven W. Martin, by virtue of the authority vested in me as Mayor, and speaking on behalf of the entire City Council, do hereby honor the staff and students of Winifred Pifer Elementary School for their initiative in taking part in The Great Kindness Challenge Week during January 23-27, 2023.

IN WITNESS WHEREOF, on this 31st day of January 2023
I have hereunto set my hand and caused the Seal of the
City of Paso Robles to be affixed.
_______________________________________________
Steven W. Martin, Mayor
City of El Paso de Robles

PROCLAMATION

Honoring Mike Cussen
For receiving the
Andrus Award for Community Service
January 31, 2023
WHEREAS, Mike Cussen received the Andrus Award for Community Service presented by AARP California; and
WHEREAS, this award is AARP’s most prestigious volunteer tribute recognizing outstanding individuals who are sharing their experience, talents and skills to enrich the lives of others; and
WHEREAS, the award is given annually to one Californian who embodies the principles of AARP’s founder, Dr. Ethel Percy Andrus, who believed in the power of ordinary people to do extraordinary things; and
WHEREAS, Mike has served as a Tax-Aide volunteer for 12 years and served as the California Tax-Aide District 18 Coordinator for the AARP Foundation overseeing seven Tax-Aide sites in San Luis Obispo County including the Paso Robles City Library, Senior Center and Veterans Center; and
WHEREAS, California District 18 produces the highest volume of Tax-Aide prepared tax returns in the state; and
WHEREAS, Mike was instrumental in providing innovative virtual tax preparation during the COVID-19 pandemic which served as a model for other Tax-Aide site coordinators launching their own virtual tax preparation services; and NOW, THEREFORE, BE IT RESOLVED that I, Steven W. Martin, by virtue of the authority vested in me as Mayor, and speaking on behalf of the entire City Council, do hereby recognize and congratulate Mike Cussen on receiving the AARP Andrus Award for Community Service.

IN WITNESS WHEREOF, on this 31st day of January 2023,
I have hereunto set my hand and caused the Seal of the
City of Paso Robles to be affixed.
_______________________________________________
Steven W. Martin, Mayor
City of El Paso de Robles
CITY COUNCIL & DISASTER COUNCIL EMERGENCY MINUTES 01-12-2023 1 5:30 PM CALL TO ORDER

ROLL CALL
City Council: Councilmembers Chris Bausch, Steve Gregory, John Hamon, Fred Strong, and Mayor Steven Martin
Disaster Council: Chair Steve Martin, Vice Chair Chris Huot, Chief Jonathan Stornetta, and Police Commander Tod Rehner
PUBLIC COMMENT. None

DISCUSSION

1. Ratification of a Local Emergency Proclamation due to January Rain, Flood, and Windstorm Events
ROLL CALL VOTE OF DISASTER COUNCIL: Motioned by Chairman Martin, seconded by Vice Chairman Huot, and passed unanimously to approve Resolution 23-001 ratifying the January 9, 2023 Proclamation of Declaration of Local Emergency.

ROLL CALL VOTE OF CITY COUNCIL: Motioned by Councilmember Gregory, seconded by Councilmember Bausch, and passed unanimously to approve Resolution 23-001 ratifying the January 9, 2023 Proclamation of Declaration of Local Emergency.

ADJOURNMENT of the January 12, 2023 City Regular City Council Meeting at 6:07 PM.

Motioned by Councilmember Strong, seconded by Councilmember Gregory, and passed unanimously by voice vote to adjourn to the January 17, 2023 Regular City Council meeting.

THESE MINUTES ARE NOT OFFICIAL OR A PERMANENT PART OF THE RECORDS UNTIL

APPROVED BY THE CITY COUNCIL AT A FUTURE REGULAR MEETING

CITY OF EL PASO DE ROBLES
“The Pass of the Oaks”

PASO ROBLES JOINT CITY COUNCIL & DISASTER COUNCIL

SPECIAL MEETING MINUTES
5:30 PM Thursday, January 12, 2023
1 CITY OF EL PASO DE ROBLES
"The Pass of the Oaks"
Paso Robles City Council Minutes
January 17, 2023, 6:30 p.m.

Council Chamber 1000 Spring Street, Paso Robles
Councilmembers

Present:

Mayor Martin, Councilmember Hamon, Councilmember Gregory, Councilmember Strong, Councilmember Bausch
_____________________________________________________________________ A. CALL TO ORDER
6:30 PM
B. PLEDGE OF ALLEGIANCE
C. INVOCATION
Pastor Pat Sheean
D. ROLL CALL
E. STAFF INTRODUCTIONS
F. PRESENTATIONS

1. Martin Luther King, Jr. Proclamation 2023
Mayor Martin read a proclamation recognizing Martin Luther King, Jr. Day in the City of Paso Robles. The proclamation was received by Sharon Williams who is a community volunteer on the Paso Robles Martin Luther King, Jr. Committee.

2. Airport Commission Presentation
Airport Manager Mark Scandalis gave a brief update on plans to host the Royal Air Force A-400M Atlas at the airport. Airport Commissioner Tony Gaspar gave a brief presentation regarding the Airport Commission's recommendation to Council with regards to the RAF A400M.

PUBLIC COMMENT. Elliot Cannon, Bill Borgsmiller, Del Blair, and Dale Gustin.

3. Supplemental Sales Tax Oversight Committee (SSTOC) Update Administrative Services Director Ryan Cornell gave a brief update of fund use regarding Measures E-12 and J-20 and an overview of information 2 that has been presented to the Supplemental Sales Tax Oversight Committee (SSTOC). Keith Belmont Vice Chair of SSTOC gave a report on the findings from SSTOC.

PUBLIC COMMENT. Dale Gustin

4. City of Paso Robles Website Update
Assistant City Manager Chris Huot detailed impending changes on the upcoming update to the City's website.

PUBLIC COMMENT. Dale Gustin
G. GENERAL PUBLIC COMMENTS
Dale Gustin, John Borst, Jan Albin, and Kendall Pearson.

H. AGENDA ITEMS TO BE DEFERRED
None
I. CONSENT CALENDAR
PUBLIC COMMENT. Sunni Mullinax, Elliot Cannon, Val Duncan, and Neil Duncan
ROLL CALL VOTE #1
Moved by: Gregory
Seconded by: Bausch
Motioned by Councilmember Gregory, Seconded by Councilmember Bausch and passed unanimously to approve item 9 of the consent calendar approving Resolution 23-002, authorizing the appropriations of $3.5 million of Measure J-20 funds for the projects listed and to prioritize the work on Sunset and Panorama.

Roll Call Vote Passed Unanimously
ROLL CALL VOTE #2
Moved by: Hamon
Seconded by: Gregory
Motioned by Councilmember Hamon, Seconded by Councilmember Gregory, and passed unanimously to approve items 1-8 of the consent calendar.

Roll Call Vote Passed Unanimously

1. Approval of 12/20/2022 City Council Meeting Minutes

2. Receipt of Advisory Body Minutes

3. Reaffirmation of Resolution 21-147 Approving Remote and/or Hybrid Remote and In-Person Public Meetings Citywide as Needed Pursuant toAssembly Bill 361
3 4. Receipt of Warrant Register

5. Receipt of Treasurer’s Report – September 2022

6. Receipt of Treasurer’s Report – October 2022

7. Acceptance of Office of TrafficSafety Grant Award

8. Approval of Resolution 23-004 Approving Airport Farm License Agreement with Premier Ag Products & Services, Inc.

9. Approval of $3.5 Million in Measure J Funds for Street and Road Repair and Maintenance for Certain Streets
J. REPORT ON ITEMS APPROVED ON CONSENT
Assistant City Manager Chris Huot provided a brief explanation of the items approved on the consent agenda.

K. PUBLIC HEARINGS

1. Acceptance of Final Map PR16-0165 for Recordation and Annexation into CFD 2005-1, 301 Creston Road, Carol S. Isabel Revocable Living Trust

ROLL CALL VOTE
Moved by: Strong
Seconded by: Hamon
Motioned by Councilmember Strong, seconded by Councilmember Hamon and passed unanimously to continue this item to a date uncertain.

L. DISCUSSION ITEMS

1. Electionof Mayor Pro Tempore and Assignment of Councilmembers to Regional Bodies, AdHoc Committees, and as Liaisons to Advisory Bodies – Continued from December20, 2022
PUBLIC COMMENTS. None
ROLL CALL VOTE #1
Moved by: Strong
Seconded by: Bausch
Motioned by Councilmember Strong, seconded by Councilmember Bausch and passed unanimously to appoint Councilmember Hamon as Mayor Pro Tem.

Roll Call Vote Passed Unanimously
ROLL CALL VOTE #2
Moved by: Hamon
Seconded by: Strong
4 Motioned by Councilmember Hamon, seconded by Councilmember strong and passed unanimously to accept the liaison appointments as presented in draft form with the exceptions of making Councilmember Strong the primary liaison to the Youth Sports Council and making Councilmember Strong the alternate liaison to the Youth Commission.

Roll Call Vote Passed Unanimously

2. First Quarter Report: El Camino Homeless Organization Memorandum ofUnderstanding
PUBLIC COMMENT. Jan Albin

ROLL CALL VOTE
Moved by: Gregory
Seconded by: Strong
Motioned by Councilmember Gregory, seconded by Councilmember Strong, and passed unanimously to receive and file ECHO’s first quarterly report and direct staff to disburse funds in the amount of $55,500.

Roll Call Vote Passed Unanimously
M. CITY MANAGER REPORT
Assistant City Manager Chris Huot provided an update on current City activities.

N. COUNCIL BUSINESS AND COMMITTEE REPORTS
Councilmembers and the Mayor reported on committee attendance and other related activities.

O. UPCOMING EVENTS
P. ADJOURNMENT
Moved by: Strong
Seconded by: Hamon
Motioned by Councilmember Strong, seconded by Councilmember Hamon, and passed unanimously by voice vote at 8:51 PM to adjourn to the January 31, 2023 Special City Council Meeting
Roll Call Vote Passed Unanimously
_________________________
Melissa Boyer, City Clerk
Council Agenda Report
From: Ryan Cornell, Director of Administrative Services Subject: Approval of Warrant Registers
Date:

Checks
General
Capital
Projects Water Wastewater Airport
All Other
Funds Total
103 106,685 93,955 58,000 8,841 210,529 651,225
102 425,556 25,067 27,375 17,657 13,586 611,558
-
-
-
-
Void Checks 4 (3,739)
Total Disbursement 1,259,045
Notable:

Vendor invoices in the amount of $100,000 or more are considered notable. Payment information is included below.

Fund Amount
GRANITE CONSTRUCTION COMPANY CONSTRUCTION GOLDEN HILL/UNION PER CC 3/15/22 CAPITAL PROJECTS 169,573 01/20/23
General
173,216
102,318
January 31, 2023
Cash disbursements are made weekly based on the submission of all required documents supporting the invoices submitted for payment. Prior to payment, Administrative Services staff reviews all disbursement documents to ensure that they meet the approval requirements adopted in the Municipal Code and the City's Purchasing Policies and Procedures Manual. The summary table below represents the cash disbursements required and included for the listed check dates. The disbursements are accounted for in the FY 2022-23 budget.

Check Date
01/13/23
Vendor Description
RC/km
Warrant Register
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 1 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 1697 2G ENERGY INC
98246 12/31/22 99129 58025 P 01/13/23 6013550 52215 P0020 SwrTrtmnt-Maint-PWService 1,376.40 INVOICE: 415-082201284
98247 12/31/22 99130 58025 P 01/13/23 6013550 52215 P0020 SwrTrtmnt-Maint-PWService 1,283.40 INVOICE: 415-082201287
98248 12/31/22 99131 58025 P 01/13/23 6013550 52215 P0020 SwrTrtmnt-Maint-PWService 372.13 INVOICE: 415-082201285
VENDOR TOTALS 17,869.27 YTD INVOICED 13,907.03 YTD PAID 3,031.93 90296 A S C A P
98142 11/20/22 99024 58026 P 01/13/23 1004206 52120 CommEvnts-Office Expense 423.37 INVOICE: 200010563493
VENDOR TOTALS .00 YTD INVOICED 423.37 YTD PAID 423.37
91862 AT&T
94225 08/20/22 95083 58027 P 01/13/23 1124407 52128 LibraryCH-Data Communicat 808.89 INVOICE: 000018663946
94226 09/01/22 95084 58027 P 01/13/23 1123601 52128 Airport-Data Communicatio 512.35 INVOICE: 000018722666
VENDOR TOTALS 38,967.79 YTD INVOICED 48,244.33 YTD PAID 1,321.24 91768 ADVANTAGE TECHNICAL SERVICES, INC
98252 12/28/22 99135 58028 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 7,626.00 INVOICE: 10018
VENDOR TOTALS 7,145.00 YTD INVOICED 11,621.00 YTD PAID 7,626.00 4342 AIR PASO FLIGHT SERVICES
98151 12/01/22 99033 58029 P 01/13/23 6023601 52260 Airport-Travel and Traini 661.59 INVOICE: 22.11
VENDOR TOTALS .00 YTD INVOICED 4,539.56 YTD PAID 661.59 1421 AIRFLOW FILTER SERVICE, INC
98195 12/08/22 99078 58030 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 9.87 INVOICE: 93233
98232 12/28/22 99115 58030 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 262.23 INVOICE: 93679
VENDOR TOTALS 4,847.60 YTD INVOICED 2,411.01 YTD PAID 272.10 3852 AM PAC REPAIR
98217 12/06/22 99100 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10247
98218 12/06/22 99101 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10248
98219 12/06/22 99102 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10249
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

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WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 98220 12/06/22 99103 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10250
98221 12/06/22 99104 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10251
98222 12/06/22 99105 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10252
98223 12/06/22 99106 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10253
98224 12/06/22 99107 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10254
98225 12/06/22 99108 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10255
98226 12/06/22 99109 58031 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 32.00 INVOICE: 10256
VENDOR TOTALS 634.00 YTD INVOICED 672.00 YTD PAID 320.00 629 ASSOCIATED TRAFFIC SAFETY
98253 01/04/23 99136 58032 P 01/13/23 6003401 52167 WtrProd-Uniform/Laundry 116.25 INVOICE: 4983
VENDOR TOTALS 49,020.51 YTD INVOICED 15,524.99 YTD PAID 116.25 3893 ATASCADERO MUTUAL WATER CO
98121 12/20/22 99003 58033 P 01/13/23 6003401 52240 P0028 WtrProd-Professional Serv 4,880.43 INVOICE: 22.12
VENDOR TOTALS 19,717.34 YTD INVOICED 7,925.44 YTD PAID 4,880.43 663 AUTOCRAFT COLLISION REPAIR SPECIALISTS
98266 12/16/22 99149 58034 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 3,621.63 INVOICE: 6978
VENDOR TOTALS 15,158.15 YTD INVOICED 19,709.15 YTD PAID 3,621.63 2216 E&M ELECTRIC AND MACHINERY, INC
98095 12/14/22 98977 230196 58035 P 01/13/23 1123401 52205 WtrProd-Maint-Annual Cont 5,677.50 INVOICE: 413669
98095 12/14/22 98977 230196 58035 P 01/13/23 1123501 52205 SewerCol-Maint-Annual Con 5,677.50 INVOICE: 413669
98096 12/14/22 98978 230195 58035 P 01/13/23 1121350 52205 IT-Maint-Annual Contracts 695.00 INVOICE: 413662
98145 12/14/22 99027 230194 58035 P 01/13/23 1123401 52205 WtrProd-Maint-Annual Cont 3,715.00 INVOICE: 413670
98145 12/14/22 99027 230194 58035 P 01/13/23 1123501 52205 SewerCol-Maint-Annual Con 3,715.00 INVOICE: 413670
VENDOR TOTALS 18,895.00 YTD INVOICED 20,345.00 YTD PAID 19,480.00 93213 BMI
98147 12/02/22 99029 58036 P 01/13/23 1004206 52120 CommEvnts-Office Expense 402.93 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

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WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 45628153
VENDOR TOTALS .00 YTD INVOICED 402.93 YTD PAID 402.93
258 BADGER METER, INC
98111 12/16/22 98993 58037 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 41.49 INVOICE: 1546874
VENDOR TOTALS .00 YTD INVOICED 14,086.71 YTD PAID 41.49 94014 BATTERY SYSTEMS
98255 01/05/23 99138 58038 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 1,066.73 INVOICE: 29022301051117
VENDOR TOTALS 876.89 YTD INVOICED 3,912.72 YTD PAID 1,066.73 94505 BEAR ELECTRICAL SOLUTIONS
98200 11/28/22 99083 230041 58039 P 01/13/23 1003300 52227 StMaint-Maint-Traffic Sig 1,973.50 INVOICE: 17489
98201 11/28/22 99084 230041 58039 P 01/13/23 1003300 52227 StMaint-Maint-Traffic Sig 3,965.00 INVOICE: 17418
VENDOR TOTALS 67,644.63 YTD INVOICED 259,309.37 YTD PAID 5,938.50 968 BENEFIT COORDINATORS CORPORATION
98285 01/10/23 99168 58040 P 01/13/23 100 21070 GenFnd-Accr Benef Pay-Den 17,985.60 INVOICE: B07M6S
98285 01/10/23 99168 58040 P 01/13/23 404 14010 PostEmpBen-DueFrmOthr Age 1,981.39 INVOICE: B07M6S
98285 01/10/23 99168 58040 P 01/13/23 100 21080 GenFnd-Accr Benef Pay-Vis 4,790.00 INVOICE: B07M6S
98285 01/10/23 99168 58040 P 01/13/23 100 21062 GenFnd-Accruals-COBRA 15.81 INVOICE: B07M6S
VENDOR TOTALS 48,683.45 YTD INVOICED 218,519.13 YTD PAID 24,772.80 502 BIG CREEK LUMBER
98267 12/29/22 99150 58041 P 01/13/23 1003110 52120 E0022 CommEvnts-Office Expense 154.05 INVOICE: 1827989
VENDOR TOTALS 1,508.52 YTD INVOICED 3,322.49 YTD PAID 154.05 191 BLAKE'S, INC
98127 12/28/22 99009 58042 P 01/13/23 6003402 52220 WtrTrtmnt-Maint-General R 49.51 INVOICE: CPRWTR-22.12
98127 12/28/22 99009 58042 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 172.81 INVOICE: CPRWTR-22.12
VENDOR TOTALS 6,524.01 YTD INVOICED 8,170.71 YTD PAID 222.32 89459 JAY BREMER
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 4 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 98237 01/06/23 99120 58043 P 01/13/23 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 23.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 2029 BRENDLER JANITORIAL SERVICE
98160 01/02/23 99043 230066 58044 P 01/13/23 1004301 52215 CentPark-Maint PW Serv Ag 2,270.56 INVOICE: 4122
98160 01/02/23 99043 230066 58044 P 01/13/23 1004401 52215 CHAnnex-Maint PW Serv Agr 413.31 INVOICE: 4122
98160 01/02/23 99043 230066 58044 P 01/13/23 1004407 52215 LibraryCH-Maint PW Serv A 2,755.42 INVOICE: 4122
98160 01/02/23 99043 230066 58044 P 01/13/23 1004409 52215 SnrCtznCtr-Maint PW Serv 551.08 INVOICE: 4122
98160 01/02/23 99043 230066 58044 P 01/13/23 1004410 52215 VetCntr-Maint PW Serv Agr 275.54 INVOICE: 4122
98160 01/02/23 99043 230066 58044 P 01/13/23 1004412 52215 LibStudyCt-Maint-PW SvcAg 291.43 INVOICE: 4122
98279 12/04/22 99162 230066 58044 P 01/13/23 1004301 52215 CentPark-Maint PW Serv Ag 2,270.56 INVOICE: 4089
98279 12/04/22 99162 230066 58044 P 01/13/23 1004401 52215 CHAnnex-Maint PW Serv Agr 413.31 INVOICE: 4089
98279 12/04/22 99162 230066 58044 P 01/13/23 1004407 52215 LibraryCH-Maint PW Serv A 2,755.42 INVOICE: 4089
98279 12/04/22 99162 230066 58044 P 01/13/23 1004409 52215 SnrCtznCtr-Maint PW Serv 551.08 INVOICE: 4089
98279 12/04/22 99162 230066 58044 P 01/13/23 1004410 52215 VetCntr-Maint PW Serv Agr 275.54 INVOICE: 4089
98279 12/04/22 99162 230066 58044 P 01/13/23 1004412 52215 LibStudyCt-Maint-PW SvcAg 291.43 INVOICE: 4089
VENDOR TOTALS 38,508.49 YTD INVOICED 46,726.38 YTD PAID 13,114.68 3473 BROWN ARMSTRONG ACCOUNTANCY CORPORATION
98278 12/25/22 99161 230146 58045 P 01/13/23 1001401 52240 AcctgFinan-Professional S 2,000.00 INVOICE: 267737
VENDOR TOTALS 23,000.00 YTD INVOICED 20,500.00 YTD PAID 2,000.00 94470 BURT INDUSTRIAL SUPPLY
98112 12/13/22 98994 58046 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 261.97 INVOICE: 117125
98113 12/13/22 98995 58046 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 38.64 INVOICE: 117140
98114 12/14/22 98996 58046 P 01/13/23 6003402 52220 WtrTrtmnt-Maint-General R 124.90 INVOICE: 117178
98115 12/14/22 98997 58046 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 70.36 INVOICE: 117189
98133 12/21/22 99015 58046 P 01/13/23 6003401 52133 WtrProd-Safety Equip/Supp 21.48 INVOICE: 117499
98134 12/21/22 99016 58046 P 01/13/23 6003401 52133 WtrProd-Safety Equip/Supp 31.53 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 5 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 117462
98134 12/21/22 99016 58046 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 99.86 INVOICE: 117462
98135 12/16/22 99017 58046 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 45.64 INVOICE: 117309
98136 12/16/22 99018 58046 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 3,270.11 INVOICE: 117307
98137 12/16/22 99019 58046 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 84.35 INVOICE: 117306
98138 12/15/22 99020 58046 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 387.56 INVOICE: 117252
98233 12/30/22 99116 58046 P 01/13/23 1003302 52134 StTrees-Small Tools 76.56 INVOICE: 117733
98245 12/29/22 99128 58046 P 01/13/23 6013550 52220 SwrTrtmnt-Maintenance-Gen 62.68 INVOICE: 117688
VENDOR TOTALS 26,561.99 YTD INVOICED 43,992.91 YTD PAID 4,575.64 437 CA STATE EMPLOYMENT DEVELOPMENT DEPT
96457 11/07/22 97323 58047 P 01/13/23 1253120 51080 FleetMaint-Unemplo Ins 1,302.00 INVOICE: 11.18.22
96457 11/07/22 97323 58047 P 01/13/23 1002110 51080 PDPtrlOps-Unemployment In 260.00 INVOICE: 11.18.22
VENDOR TOTALS 627,593.62 YTD INVOICED 614,521.97 YTD PAID 1,562.00 2538 CAL-COAST MACHINERY, INC
98189 12/05/22 99072 58048 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 10.30 INVOICE: 800287
VENDOR TOTALS 726.85 YTD INVOICED 1,879.01 YTD PAID 10.30 92026 CALPORTLAND CONSTRUCTION
98098 12/20/22 98980 58049 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 4,167.90 INVOICE: 95742594
98099 12/21/22 98981 58049 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 5,557.20 INVOICE: 95742595
VENDOR TOTALS 6,087.84 YTD INVOICED 13,116.60 YTD PAID 9,725.10 3796 CANNON ASSOCIATES
98234 01/05/23 99117 58050 P 01/13/23 1019101 54520 C0201 CapProj-ImprvmntsOthThBld 534.25 INVOICE: 82982
VENDOR TOTALS 31,105.84 YTD INVOICED 707,931.71 YTD PAID 534.25 87014 CARQUEST AUTO PARTS
98178 11/30/22 99061 58051 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 635.42 INVOICE: 871065-22.11
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 6 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 4,273.81 YTD INVOICED 5,511.17 YTD PAID 635.42 3377 CINTAS
98116 12/23/22 98998 58052 P 01/13/23 6003401 52167 WtrProd-Uniform/Laundry 196.14 INVOICE: 4141383196
98117 12/23/22 98999 58052 P 01/13/23 6003402 52167 WtrTrtmnt-Uniform/Laundry 94.00 INVOICE: 4141382948
98125 12/30/22 99007 58052 P 01/13/23 6003401 52167 WtrProd-Uniform/Laundry 194.56 INVOICE: 4142047782
98126 12/30/22 99008 58052 P 01/13/23 6003402 52167 WtrTrtmnt-Uniform/Laundry 81.63 INVOICE: 4142047585
98128 12/02/22 99010 58052 P 01/13/23 6003401 52167 WtrProd-Uniform/Laundry 237.60 INVOICE: 4139234280
98129 01/03/23 99011 58052 P 01/13/23 6003401 52167 WtrProd-Uniform/Laundry -58.00 INVOICE: 9206453104
98250 12/29/22 99133 58052 P 01/13/23 6013501 52167 SewerColl-Uniform/Laundry 102.52 INVOICE: 4141824944
98250 12/29/22 99133 58052 P 01/13/23 6013550 52167 SwrTrtmnt-Uniform/Laundry 123.63 INVOICE: 4141824944
VENDOR TOTALS 19,547.63 YTD INVOICED 19,236.50 YTD PAID 972.08 2729 COAST COUNTIES TRUCK & EQUIPMENT CO.
98213 12/05/22 99096 58053 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 16.26 INVOICE: 0475391P
98228 12/14/22 99111 58053 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 824.58 INVOICE: 0451271S
98229 12/12/22 99112 58053 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 40.95 INVOICE: 0475586P
98230 12/07/22 99113 58053 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles -260.72 INVOICE: 0475498P
98231 11/21/22 99114 58053 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles -306.74 INVOICE: 0475130P
VENDOR TOTALS 4,066.96 YTD INVOICED 142,307.88 YTD PAID 314.33 92178 COAST RIDERS POWERSPORTS
98187 11/14/22 99070 58054 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 1,867.23 INVOICE: 14655
98188 10/25/22 99071 58054 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 297.80 INVOICE: 19078
VENDOR TOTALS .00 YTD INVOICED 2,486.02 YTD PAID 2,165.03 3147 CORE & MAIN LP
98100 12/07/22 98982 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 135.10 INVOICE: S029739
98101 12/21/22 98983 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 2,402.59 INVOICE: R387994
98102 12/21/22 98984 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 811.39 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 7 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: R396888
98103 12/21/22 98985 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 538.12 INVOICE: R911409
98104 12/21/22 98986 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 538.12 INVOICE: R911480
98105 12/21/22 98987 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 832.58 INVOICE: R949081
98106 12/21/22 98988 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 2,043.56 INVOICE: S074772
98107 12/21/22 98989 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 936.50 INVOICE: S074785
98108 12/21/22 98990 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 1,727.10 INVOICE: S080227
98109 12/21/22 98991 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 739.07 INVOICE: S109947
98110 12/21/22 98992 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 1,682.05 INVOICE: S109948
98256 12/09/22 99139 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 663.38 INVOICE: R387986
98257 12/09/22 99140 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 2,203.84 INVOICE: R517749
98258 12/09/22 99141 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 1,510.54 INVOICE: R911471
98259 12/09/22 99142 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 616.78 INVOICE: R946932
98260 12/09/22 99143 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 1,108.59 INVOICE: S053608
98261 12/09/22 99144 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 177.70 INVOICE: S053643
98262 12/09/22 99145 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 177.70 INVOICE: S053645
98263 12/16/22 99146 58055 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 590.42 INVOICE: S067085
VENDOR TOTALS 55,219.85 YTD INVOICED 65,611.48 YTD PAID 19,435.13 4493 COUNTRY ROSE PLANT & FLOWER CO.
98150 12/22/22 99032 58056 P 01/13/23 6023601 52120 Airport-Office Expense 45.00 INVOICE: 816
VENDOR TOTALS 1,375.00 YTD INVOICED 1,725.00 YTD PAID 45.00 4284 CSC OF PASO ROBLES
98192 12/14/22 99075 58057 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 124.46 INVOICE: 000912748
98193 12/08/22 99076 58057 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 520.10 INVOICE: 000911844
VENDOR TOTALS .00 YTD INVOICED 1,347.62 YTD PAID 644.56 88346 DAVIS WATER CONDITIONING
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 8 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 98153 12/01/22 99036 58058 P 01/13/23 1001560 52120 NonDept-Office Expense 160.00 INVOICE: 16003
98161 10/01/22 99044 58058 P 01/13/23 1001560 52120 NonDept-Office Expense 160.00 INVOICE: 15643
98162 01/01/23 99045 58058 P 01/13/23 1001560 52120 NonDept-Office Expense 160.00 INVOICE: 16207
VENDOR TOTALS 3,100.00 YTD INVOICED 3,000.00 YTD PAID 480.00 94232 DISCOVERY BENEFITS
98286 01/12/23 99169 58059 P 01/13/23 100 21180 GenFnd-Accr Benef-Section 1,764.02 INVOICE: 01.13.23
VENDOR TOTALS 32,381.98 YTD INVOICED 30,280.60 YTD PAID 1,764.02 3637 DIVERSIFIED PROJECT SERVICES INT'L, INC
98235 01/03/23 99118 230141 58060 P 01/13/23 1019101 54520 PW011 CapEx-ImprvmntsOthThBldgs 23,421.50 INVOICE: 9567415M
VENDOR TOTALS 16,980.00 YTD INVOICED 87,244.00 YTD PAID 23,421.50 4148 EIKHOF DESIGN GROUP INC
98163 12/31/22 99046 58061 P 01/13/23 2279101 54520 C0200 Imprvmnts Other Than Buil 200.00 INVOICE: 2023-001
VENDOR TOTALS 9,523.90 YTD INVOICED 2,600.00 YTD PAID 200.00 173 FARM SUPPLY CO
98130 01/04/23 99012 58062 P 01/13/23 6003402 52220 WtrTrtmnt-Maint-General R 31.27 INVOICE: 249328
98131 01/04/23 99013 58062 P 01/13/23 6003401 52120 WtrProd-Office Expense 182.30 INVOICE: 249307
98206 12/29/22 99089 58062 P 01/13/23 1003115 52220 PWAdmin-MaintenanceGenera 159.12 INVOICE: 249128
98264 01/04/23 99147 58062 P 01/13/23 6003402 52220 WtrTrtmnt-Maint-General R 25.72 INVOICE: 249346
VENDOR TOTALS 2,973.88 YTD INVOICED 8,154.59 YTD PAID 398.41 85069 FIRST AMERICAN TITLE CO
98236 01/06/23 99119 58063 P 01/13/23 1019101 54520 C0110 CapProj-Improvements NonB 500.00 INVOICE: 718-718114594
VENDOR TOTALS .00 YTD INVOICED 7,289.00 YTD PAID 500.00 149 THE GAS COMPANY
98284 12/30/22 99167 58024 M 01/13/23 6013501 52161 SewerColl-Utilities-Gas 37.87 INVOICE: 22.12 #2
98284 12/30/22 99167 58024 M 01/13/23 1004301 52161 CentPark-Utilities-Gas 3,528.00 INVOICE: 22.12 #2
98284 12/30/22 99167 58024 M 01/13/23 1004402 52161 FS2Sherw-Utilities-Gas 361.01 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 9 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 22.12 #2
98284 12/30/22 99167 58024 M 01/13/23 1004409 52161 SnrCtzCntr-Utilities-Gas 650.15 INVOICE: 22.12 #2
98284 12/30/22 99167 58024 M 01/13/23 1004410 52161 VetCntr-Utilities-Gas 488.91 INVOICE: 22.12 #2
VENDOR TOTALS 69,010.67 YTD INVOICED 71,824.64 YTD PAID 5,065.94 3756 THE GOODMAN CORPORATION
98164 12/31/22 99047 58064 P 01/13/23 1011350 54520 C0154 CapProj-ImprOther Than bl 1,170.00 INVOICE: 12-2022-55
VENDOR TOTALS 5,910.00 YTD INVOICED 7,995.00 YTD PAID 1,170.00 84772 HERC RENTAL
98139 12/22/22 99021 58065 P 01/13/23 6003401 52225 WtrProd-Equipment Rental 278.67 INVOICE: 33381469-001
98254 12/28/22 99137 58065 P 01/13/23 6003401 52220 WtrProd-Maintenance-Gen R 896.86 INVOICE: 33412144-001
VENDOR TOTALS 23,361.04 YTD INVOICED 15,866.95 YTD PAID 1,175.53 92564 HIDDEN POWER CYCLE CLINIC, INC.
98214 09/07/22 99097 58066 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 39.75 INVOICE: 6026
VENDOR TOTALS 81.50 YTD INVOICED 887.08 YTD PAID 39.75
85067 HOLIDAY INN EXPRESS
98165 01/05/23 99048 58067 P 01/13/23 1003110 52240 E0022 CommEvntsProfessional Ser 169.12 INVOICE: 11695
98166 01/05/23 99049 58067 P 01/13/23 1003110 52240 E0022 CommEvntsProfessional Ser 169.12 INVOICE: 11699
98167 01/05/23 99050 58067 P 01/13/23 1003110 52240 E0022 CommEvntsProfessional Ser 169.12 INVOICE: 11700
VENDOR TOTALS .00 YTD INVOICED 507.36 YTD PAID 507.36
3571 INVOICE CLOUD INC.
98124 12/31/22 99006 230047 58068 P 01/13/23 6001501 52141 UBWtr-Credit Card Fees 2,801.75 INVOICE: 1693-2022_12
98124 12/31/22 99006 230047 58068 P 01/13/23 6011502 52141 UBSewer-Credit Card Fees 2,801.75 INVOICE: 1693-2022_12
VENDOR TOTALS 32,279.60 YTD INVOICED 39,521.65 YTD PAID 5,603.50 3572 J.P. MORGAN CHASE BANK
98094 01/05/23 98976 58018 M 01/13/23 2382110 52141 DtwnPrkg-Credit Card Fees 2,535.91 INVOICE: 22.12
98094 01/05/23 98976 58018 M 01/13/23 1002140 52141 PDRcds-Credit Card Fees 81.25 INVOICE: 22.12
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 10 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 98094 01/05/23 98976 58018 M 01/13/23 1002200 52141 FirePrevention-CreditCard 34.66 INVOICE: 22.12
98094 01/05/23 98976 58018 M 01/13/23 1004102 52141 LibCircReg-Credit Card Fe 25.00 INVOICE: 22.12
98094 01/05/23 98976 58018 M 01/13/23 1001401 52141 AcctgFinan-Credit Card Fe 1,368.75 INVOICE: 22.12
98094 01/05/23 98976 58018 M 01/13/23 6001501 52141 UBWtr-Credit Card Fees 22.27 INVOICE: 22.12
98094 01/05/23 98976 58018 M 01/13/23 6011502 52141 UBSewer-Credit Card Fees 22.26 INVOICE: 22.12
VENDOR TOTALS 13,924.86 YTD INVOICED 27,785.55 YTD PAID 4,090.10 54 J. B. DEWAR, INC
98190 12/07/22 99073 58069 P 01/13/23 1253120 52132 FleetMaint-Fuel and Oil 31.16 INVOICE: 228651
VENDOR TOTALS 166,663.22 YTD INVOICED 258,671.87 YTD PAID 31.16 279 KPRL
98154 12/31/22 99037 58070 P 01/13/23 1019101 54520 C0131 CapEx-Imprvmnts Othr Thn 500.00 INVOICE: 22120132
VENDOR TOTALS 1,800.00 YTD INVOICED 5,100.00 YTD PAID 500.00 2207 KD JANNI LANDSCAPING, INC
98119 12/30/22 99001 58071 P 01/13/23 6023601 52220 Airport-Maintenance-Gen R 1,700.00 INVOICE: 70639
98141 12/30/22 99023 58071 P 01/13/23 1003304 52220 DrngMaint-Maintenance-Gen 450.00 INVOICE: 70640
98168 12/30/22 99051 230069 58071 P 01/13/23 3085000 52205 LL-All-Maint Annual Contr 22,780.20 INVOICE: 70524
VENDOR TOTALS 170,389.68 YTD INVOICED 313,997.01 YTD PAID 24,930.20 4480 MALINOWSKI RENTAL
98270 12/29/22 99153 58072 P 01/13/23 406 23042 CustDep-Permit Deposit Ac 429.00 INVOICE: WR23CDD-022
VENDOR TOTALS .00 YTD INVOICED 429.00 YTD PAID 429.00
2166 MARK'S TIRE SERVICE
98181 12/12/22 99064 58073 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 2,220.53 INVOICE: 60226
98182 12/20/22 99065 58073 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 131.54 INVOICE: 60376
98227 12/12/22 99110 58073 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 2,220.53 INVOICE: 60227
VENDOR TOTALS 15,174.87 YTD INVOICED 11,348.76 YTD PAID 4,572.60 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 11 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 86692 MARTINELLI LANDSCAPE CONSTRUCTION,INC
98169 12/29/22 99052 230071 58074 P 01/13/23 3085000 52205 LL-All-Maint Annual Contr 11,119.25 INVOICE: 10413
98171 12/29/22 99054 230068 58074 P 01/13/23 3085000 52205 LL-All-Maint Annual Contr 11,653.33 INVOICE: 10414
98172 12/29/22 99055 230067 58074 P 01/13/23 3085000 52205 LL-All-Maint Annual Contr 19,815.37 INVOICE: 10415
VENDOR TOTALS 397,064.70 YTD INVOICED 451,868.80 YTD PAID 42,587.95 2071 MID COAST MOWER & SAW, INC
98196 12/16/22 99079 58075 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 61.50 INVOICE: 370086
VENDOR TOTALS 1,707.54 YTD INVOICED 14,193.99 YTD PAID 61.50 4479 LAUREL MILLER
98268 01/05/23 99151 58076 P 01/13/23 2382110 47115 DtwnPrkg-Parking Permit R 405.00 INVOICE: WR23PD-0006
VENDOR TOTALS .00 YTD INVOICED 405.00 YTD PAID 405.00
93602 MOTT MACDONALD, LLC
98123 12/16/22 99005 230139 58077 P 01/13/23 1019101 54520 X0007 CapProj-Improvements NonB 13,163.50 INVOICE: 323716 1-73
VENDOR TOTALS 81,340.30 YTD INVOICED 96,210.59 YTD PAID 13,163.50 3182 MUNICIPAL MAINTENANCE EQUIP INC
98194 12/12/22 99077 58078 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 1,354.15 INVOICE: 003819
VENDOR TOTALS 2,103.93 YTD INVOICED 1,918.93 YTD PAID 1,354.15 91831 MUSCO SPORTS LIGHTING, LLC
98155 12/13/22 99038 58079 P 01/13/23 1004307 52220 BarneyPark-Maintenance-Ge 9,281.53 INVOICE: 401733
VENDOR TOTALS 11,346.90 YTD INVOICED 9,281.53 YTD PAID 9,281.53 377 JOHN NELSON
98238 01/01/23 99121 58080 P 01/13/23 404 14010 PostEmpBen-DueFrmOthr Age 50.00 INVOICE: 23.01
VENDOR TOTALS 350.00 YTD INVOICED 350.00 YTD PAID 50.00 108 NORTH COAST ENGINEERING
98122 12/31/22 99004 180179 58081 P 01/13/23 1019101 54520 C0059 CapProj-Improvements NonB 18,395.50 INVOICE: 40098
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 12 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 5,487.75 YTD INVOICED 162,587.14 YTD PAID 18,395.50 2577 O'REILLY AUTO PARTS
98191 12/13/22 99074 58082 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 76.10 INVOICE: 2942-431507
VENDOR TOTALS 53.27 YTD INVOICED 140.23 YTD PAID 76.10
1206 OMNI DESIGN, INC.
98173 12/30/22 99056 230140 58083 P 01/13/23 1019101 54510 C0204 CapEx-Buildings 7,000.00 INVOICE: 45354
VENDOR TOTALS .00 YTD INVOICED 31,448.28 YTD PAID 7,000.00 3599 OSG BILLING SERVICES
98176 12/31/22 99059 58084 P 01/13/23 6001501 52122 UBWtr-Copy-Printing 5,145.91 INVOICE: 424470
98176 12/31/22 99059 58084 P 01/13/23 6011502 52122 UBSewer-Copy-Printing 5,145.91 INVOICE: 424470
98177 11/30/22 99060 58084 P 01/13/23 6001501 52122 UBWtr-Copy-Printing 278.79 INVOICE: OSGMAN1000785
98177 11/30/22 99060 58084 P 01/13/23 6011502 52122 UBSewer-Copy-Printing 278.79 INVOICE: OSGMAN1000785
VENDOR TOTALS 48,362.15 YTD INVOICED 49,426.75 YTD PAID 10,849.40 114 PACIFIC GAS & ELECTRIC
98280 12/15/22 99163 58023 M 01/13/23 1004310 52164 LarryMoore-Utilities-Elec 67.36 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004302 52164 CityPark-Utilities-Electr 805.15 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004303 52164 PioneerPrk-Utilities-Elec 247.87 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004305 52164 RbnsField-Utilities-Elect 382.03 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004304 52164 SherwPark-Utilities-Elect 143.41 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004306 52164 NeighbPrks-Utilities-Elec 144.75 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1003302 52164 StTrees-Utilities-Electri 218.69 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004308 52164 UptownPark-Utilities-Elec 95.00 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004405 52164 MuniPool-Utilities-Electr 3,031.68 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004409 52164 SnrCtzCntr-Utilities-Elec 140.62 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004301 52164 CentPark-Utilities-Electr 2,338.54 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1002230 52164 ESEmrRsps-Utilities-Elect 435.97 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 13 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004407 52164 LibraryCH-Utilities-Elect 6,338.00 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1253120 52164 FleetMaint-Utilities-Elec 676.52 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004306 52164 NeighbPrks-Utilities-Elec 51.16 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004301 52164 CentPark-Utilities-Electr 17.06 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004407 52164 LibraryCH-Utilities-Elect 17.06 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004408 52164 PSC-Utilities-Electric 17.03 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004411 52164 TransCtr-Utilities-Electr 470.84 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004307 52164 BarneyPark-Utilities-Elec 12,743.98 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004408 52164 PSC-Utilities-Electric 8,243.13 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1004410 52164 VetCntr-Utilities-Electri 153.98 INVOICE: 7626088984-22.11
98280 12/15/22 99163 58023 M 01/13/23 1001410 52164 ASAdmin-Utilities-Electri 1,074.87 INVOICE: 7626088984-22.11
98281 12/15/22 99164 58020 M 01/13/23 6013550 52164 SwrTrtmnt-Utilities-Elect 37,501.44 INVOICE: 0507622762-22.11
98281 12/15/22 99164 58020 M 01/13/23 3085000 52164 LL-All-Utilities-Electric 1,218.96 INVOICE: 0507622762-22.11
98281 12/15/22 99164 58020 M 01/13/23 1003300 52164 StMaint-Utilities-Electri 64.73 INVOICE: 0507622762-22.11
98282 12/20/22 99165 58021 M 01/13/23 6023601 52164 Airport-Utilities-Electri 4,696.49 INVOICE: 2456899625-22.12
98283 12/28/22 99166 58022 M 01/13/23 3085000 52164 LL-All-Utilities-Electric 9.53 INVOICE: 7668446730-22.12
98283 12/28/22 99166 58022 M 01/13/23 1003300 52164 StMaint-Utilities-Electri 34,933.51 INVOICE: 7668446730-22.12
VENDOR TOTALS 1,235,274.33 YTD INVOICED 1,623,080.17 YTD PAID 116,279.36 2055 PACIFIC WASTE SERVICES
98249 01/05/23 99132 58085 P 01/13/23 1003140 52220 Landfill-Maint-General R& 4,694.22 INVOICE: 4739
VENDOR TOTALS .00 YTD INVOICED 94,513.98 YTD PAID 4,694.22 87746 PASO ROBLES PROFESSIONAL FIREFIGHTERS
98287 01/12/23 99170 58086 P 01/13/23 100 21121 GenFnd-Accr Ben Pay-Fire 2,438.33 INVOICE: 01.13.23
VENDOR TOTALS 36,166.17 YTD INVOICED 36,569.96 YTD PAID 2,438.33 1663 PASO ROBLES FORD
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 14 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 98197 12/08/22 99080 58087 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 38.60 INVOICE: 286353
98198 12/12/22 99081 58087 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 539.84 INVOICE: 286379
98199 12/16/22 99082 58087 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 45.12 INVOICE: 286459
98207 12/16/22 99090 58087 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 42.35 INVOICE: 286482
VENDOR TOTALS 13,242.03 YTD INVOICED 29,004.35 YTD PAID 665.91 2938 PASO ROBLES ROLL-OFF INC
98179 12/23/22 99062 58088 P 01/13/23 1004304 52165 SherwPark-Utilities-Sanit 25.50 INVOICE: 2502149
98202 12/29/22 99085 58088 P 01/13/23 1004306 52165 NeighbPrks-UtilitiesSanit 198.88 INVOICE: 2502333
98203 12/30/22 99086 58088 P 01/13/23 1004307 52165 BarneyPark-UtilitiesSanit 198.88 INVOICE: 2502342
98204 12/30/22 99087 58088 P 01/13/23 1004304 52165 SherwPark-Utilities-Sanit 198.88 INVOICE: 2502348
98205 12/30/22 99088 58088 P 01/13/23 1004304 52165 SherwPark-Utilities-Sanit 122.77 INVOICE: 2502349
98275 10/20/22 99158 58088 P 01/13/23 1004306 52165 NeighbPrks-UtilitiesSanit 25.50 INVOICE: 2476917
98276 12/22/22 99159 58088 P 01/13/23 1004306 52165 NeighbPrks-UtilitiesSanit 198.88 INVOICE: 2502131
VENDOR TOTALS 19,399.40 YTD INVOICED 25,752.37 YTD PAID 969.29 123 PASO ROBLES WASTE & RECYCLE
98140 12/31/22 99022 58089 P 01/13/23 6013130 52350 StmwtrMgmt-Special Projec 34.06 INVOICE: 2502269
VENDOR TOTALS 20,621.29 YTD INVOICED 25,237.83 YTD PAID 34.06 4027 PASO ROBLES AUTO REPAIR, INC
98183 12/09/22 99066 58090 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 48.25 INVOICE: 43101
98184 12/06/22 99067 58090 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 48.25 INVOICE: 43069
98185 12/12/22 99068 58090 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 48.25 INVOICE: 43113
98212 08/01/22 99095 58090 P 01/13/23 1253120 52241 FleetMaintOutside Svc-Veh 1,003.37 INVOICE: 42027
VENDOR TOTALS 337.75 YTD INVOICED 1,896.36 YTD PAID 1,148.12 2968 PERRY FORD LINCOLN VOLKSWAGON
98156 12/08/22 99039 220164 58091 P 01/13/23 1254311 54540 MaintAdmin-Equipment-Furn 40,324.05 INVOICE: 22.12 #1
98157 12/12/22 99040 220164 58091 P 01/13/23 1254311 54540 MaintAdmin-Equipment-Furn 40,325.05 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 15 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 22.12 #2
VENDOR TOTALS 68,064.45 YTD INVOICED 122,720.76 YTD PAID 80,649.10 85953 PITNEY BOWES
98289 01/12/23 99172 58092 P 01/13/23 1001100 52130 CC-Postage 1.14 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1001300 52130 CMO-Postage .57 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1001420 52130 HR-Postage 382.34 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1001401 52130 AcctgFinan-Postage 637.20 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 6001501 52130 UBWtr-Postage 30.57 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 6011502 52130 UBSewer-Postage 30.56 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1002100 52130 PDAdmin-Postage 5.38 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1002110 52130 PDPtrlOps-Postage 129.58 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1002130 52130 PDCommSvs-Postage 22.85 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1002140 52130 PDRcds-Postage .57 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1002230 52130 ESEmrRsps-Postage 10.80 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1003100 52130 PWEngCapEx-Postage 4.05 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 6013550 52130 SwrTrtmnt-Postage 1.38 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 6003401 52130 WtrProd-Postage .57 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1004105 52130 LibAdmin-Postage .57 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1007101 52130 CDPlng-Postage 335.05 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 1007151 52130 BldgPrmts-Postage .57 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 6013560 52130 IndustWast-Postage 12.96 INVOICE: WR23AS-048
98289 01/12/23 99172 58092 P 01/13/23 6003403 52130 WtrConsrv-Postage .57 INVOICE: WR23AS-048
VENDOR TOTALS 7,309.92 YTD INVOICED 8,644.33 YTD PAID 1,607.28 93228 PRISM
98146 01/03/23 99028 58093 P 01/13/23 100 21061 GenFnd-Accruals-MHN 4,996.86 INVOICE: 23400845
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 16 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 13,951.41 YTD INVOICED 14,658.93 YTD PAID 4,996.86 1111 QUINN COMPANY
98208 12/20/22 99091 58094 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 1,001.97 INVOICE: WO130116154
VENDOR TOTALS 13,339.79 YTD INVOICED 8,346.04 YTD PAID 1,001.97 3053 JOSHUA W. HOLLAND
98158 01/01/23 99041 230078 58095 P 01/13/23 1004301 52205 CentPark-Maint-Annual Con 917.60 INVOICE: 3326
98158 01/01/23 99041 230078 58095 P 01/13/23 1004307 52205 BarneyPark-Maint-Ann Cont 917.60 INVOICE: 3326
98158 01/01/23 99041 230078 58095 P 01/13/23 1004411 52240 G0010 TransCtr-Professional Ser 917.60 INVOICE: 3326
98158 01/01/23 99041 58095 P 01/13/23 1002109 52240 PD CAT-Professional Servi 2,039.80 INVOICE: 3326
VENDOR TOTALS 15,566.40 YTD INVOICED 31,791.85 YTD PAID 4,792.60 4377 REED'S HEATING, INC
98097 09/28/22 98979 230118 58096 P 01/13/23 1012100 54540 C0128 PDAdmin-Equipment-Furnitu 42,000.00 INVOICE: 8872
VENDOR TOTALS .00 YTD INVOICED 42,000.00 YTD PAID 42,000.00 1653 SAFETY-KLEEN CORP
98243 12/15/22 99126 58097 P 01/13/23 6013550 52274 SwrTrtmnt-Haz Waste Dispo 209.61 INVOICE: 90543620
VENDOR TOTALS 1,094.06 YTD INVOICED 1,784.02 YTD PAID 209.61 146 SAN LUIS OBISPO CO ENVIRONMENTAL HEALTH SERVICES
98118 12/20/22 99000 58098 P 01/13/23 6003401 52240 WtrProd-Professional Serv 3,100.10 INVOICE: IN0143438
VENDOR TOTALS 17,721.00 YTD INVOICED 18,646.90 YTD PAID 3,100.10 3810 LOCAL 620, SEIU, AFL-CIO,CLC
98288 01/12/23 99171 58099 P 01/13/23 100 21130 GenFnd-Accr Benef Pay-SEI 2,637.22 INVOICE: 01.13.23
VENDOR TOTALS 41,016.01 YTD INVOICED 39,595.23 YTD PAID 2,637.22 4303 PAUL SLOAN
98148 12/28/22 99030 58100 P 01/13/23 1001370 52350 EconDevel-Special Project 170.61 INVOICE: WR23CM-0014
VENDOR TOTALS .00 YTD INVOICED 1,406.58 YTD PAID 170.61 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 17 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 801 MAEGHAN SMALLWOOD
98274 12/13/22 99157 58101 P 01/13/23 1002109 52260 PD CAT-Travel and Trainin 649.00 INVOICE: TMA 23-056
VENDOR TOTALS .00 YTD INVOICED 649.00 YTD PAID 649.00
90744 SOUTH COAST EMERGENCY VEHICLE SERVICES
98209 12/05/22 99092 58102 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 98.93 INVOICE: 510646
98210 12/02/22 99093 58102 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 129.60 INVOICE: 510626
98211 10/19/22 99094 58102 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 596.73 INVOICE: 509941
VENDOR TOTALS 17,599.09 YTD INVOICED 4,347.41 YTD PAID 825.26 4260 SOUZA CONSTRUCTION, INC.
98159 12/31/22 99042 58103 P 01/13/23 1003300 52205 StMaint-Maint-Annual Cont 220.00 INVOICE: 20-014-p00042
VENDOR TOTALS 1,100.00 YTD INVOICED 200,949.09 YTD PAID 220.00 93263 SPEAKWRITE LLC
98143 01/01/23 99025 58104 P 01/13/23 1004203 52131 AdmnCentPk-Legal Notices 32.00 INVOICE: 05ce585c
VENDOR TOTALS 13,280.50 YTD INVOICED 5,442.40 YTD PAID 32.00 1756 SWRCB - ELAP FEES
98242 01/03/23 99125 58105 P 01/13/23 6013550 52123 SwrTrtmnt-Dues-Subscripti 4,250.00 INVOICE: WR23PWD-066
VENDOR TOTALS 1,000.00 YTD INVOICED 4,250.00 YTD PAID 4,250.00 492 SWRCB - OFFICE OF OPERATOR CERTIFICATION
98241 01/06/23 99124 58106 P 01/13/23 6003401 52123 WtrProd-Dues-Subscription 105.00 INVOICE: WR23PWD-069
VENDOR TOTALS 1,095.00 YTD INVOICED 1,335.00 YTD PAID 105.00 3272 STATE WATER RESOURCES CONTROL BOARD
98277 12/21/22 99160 58107 P 01/13/23 6023601 52253 Airport-Permit Fees 1,738.00 INVOICE: SW-0248785
VENDOR TOTALS 3,211,100.77 YTD INVOICED 3,186,870.77 YTD PAID 1,738.00 90529 TAPS TRUCK AND AUTO ACCESSORIES INC.
98186 12/06/22 99069 58108 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 1,083.04 INVOICE: 196843
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 18 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS .00 YTD INVOICED 4,609.09 YTD PAID 1,083.04 86547 TRAILER BARN
98215 12/07/22 99098 58109 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 50.81 INVOICE: 23365
98216 12/22/22 99099 58109 P 01/13/23 1253120 52226 FleetMaint-Maint-Vehicles 71.25 INVOICE: 23526
VENDOR TOTALS 1,290.01 YTD INVOICED 246.47 YTD PAID 122.06 153 THE TRIBUNE - MONTHLY ADS
98152 12/31/22 99035 58110 P 01/13/23 2009101 52220 RM001 CapEx-Maint-General R&M 775.32 INVOICE: 169167
98152 12/31/22 99035 58110 P 01/13/23 1004306 52131 NeighbPrks-Legal Notices 971.28 INVOICE: 169167
98152 12/31/22 99035 58110 P 01/13/23 6019101 54520 C0078 CapEx-Imprvmnt Other Than 613.44 INVOICE: 169167
VENDOR TOTALS 9,774.70 YTD INVOICED 23,000.87 YTD PAID 2,360.04 87698 UNIVAR SOLUTIONS USA INC
98132 12/20/22 99014 58111 P 01/13/23 6003402 52150 WtrTrtmnt-Chemical Suppli 2,290.00 INVOICE: 50798904
98244 12/27/22 99127 58111 P 01/13/23 6013550 52150 SwrTrtmnt-Chemical Suppli 3,664.00 INVOICE: 50808305
VENDOR TOTALS 150,689.94 YTD INVOICED 180,230.37 YTD PAID 5,954.00 87305 LIBRADO VASQUEZ
98265 01/05/23 99148 58112 P 01/13/23 1003115 52263 PWAdmin-Boot & Tool Allow 244.68 INVOICE: WR23PWD-067
VENDOR TOTALS 195.74 YTD INVOICED 244.68 YTD PAID 244.68 1892 VERIZON WIRELESS
98273 12/20/22 99156 58019 M 01/13/23 1121100 52124 CC-Cell Phone 26.24 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1121300 52124 CMO-Cell Phone 503.20 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1121350 52124 IT-Cell Phone 130.10 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1121401 52124 AcctgFinan-Cell Phone 50.18 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1121420 52124 HR-Cell Phone 44.77 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1122100 52124 PDAdmin-Cell Phone 268.50 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1122100 52124 PDAdmin-Cell Phone 2,673.20 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1122250 52124 ESAdmin-Cell Phone 1,496.44 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 19 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123115 52124 PWAdmin-Cell Phone 261.19 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123120 52124 FleetMaint-Cell Phone 128.37 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123130 52124 StmwtrMgmt-Cell Phone 121.41 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123300 52124 StMaint-Cell Phone 161.56 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123401 52124 WtrProd-Cell Phone 886.56 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123403 52124 WtrConsrv-Cell Phone 91.58 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123501 52124 SewerColl-Cell Phone 915.32 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123550 52124 SwrTrtmnt-Cell Phone 651.67 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123560 52124 SwrSrcCtrl-Cell Phone 57.96 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1123601 52124 Airport-Cell Phone 78.40 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1124105 52124 LibAdmin-Cell Phone 27.51 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1124203 52124 AdmnCentPk-Cell Phone 140.65 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1124311 52124 MaintAdmin-Cell Phone 495.02 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1127101 52124 CDPlng-Cell Phone 185.53 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1127102 52124 CDEng-Cell Phone 131.32 INVOICE: 9923415323
98273 12/20/22 99156 58019 M 01/13/23 1127151 52124 BldgPrmts-Cell Phone 428.96 INVOICE: 9923415323
VENDOR TOTALS 53,269.54 YTD INVOICED 75,514.71 YTD PAID 9,955.64 4482 VIA CARAVAGGIO 147 INC
98272 12/29/22 99155 58113 P 01/13/23 406 23042 CustDep-Permit Deposit Ac 762.00 INVOICE: WR23CDD-025
VENDOR TOTALS .00 YTD INVOICED 762.00 YTD PAID 762.00
4168 THE VINTAGE RIVER OAKS, LLC
98269 12/29/22 99152 58114 P 01/13/23 406 23042 CustDep-Permit Deposit Ac 2,293.25 INVOICE: WR23CDD-024
VENDOR TOTALS 356,805.91 YTD INVOICED 10,924.50 YTD PAID 2,293.25 4458 VIVANT FINE CHEESE INC
98174 12/31/22 99057 58115 P 01/13/23 1003110 52120 CommEvnts-Office Expense 400.00 INVOICE: POSR4845(S01)
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/12/2023 17:16
User: KMunoz
Program ID: appdwarr

Page 20 ends

WARRANT #:011323 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS .00 YTD INVOICED 400.00 YTD PAID 400.00
3867 VITAL RECORDS HOLDING, LLC
98149 11/30/22 99031 58116 P 01/13/23 1001410 52120 ASAdmin-Office Expense 34.15 INVOICE: 3092888
98175 11/30/22 99058 58116 P 01/13/23 1001340 52121 CtyClrk-Storage 80.58 INVOICE: 3092750
VENDOR TOTALS 6,601.27 YTD INVOICED 4,918.74 YTD PAID 114.73 2469 WATER ENVIRONMENT FEDERATION MEMBERSHIP
98240 01/05/23 99123 58117 P 01/13/23 6013560 52123 IndustWast-Dues-Subscript 75.00 INVOICE: WR23PWD-068
VENDOR TOTALS .00 YTD INVOICED 75.00 YTD PAID 75.00
93360 WATER SYSTEMS CONSULTING, INC
98120 11/30/22 99002 210091 58118 P 01/13/23 6009101 52240 C0147 CapEx-Professional Servic 27,985.87 INVOICE: 7440
98251 11/30/22 99134 58118 P 01/13/23 6003401 52240 WtrProd-Professional Serv 2,482.50 INVOICE: 7436
VENDOR TOTALS 40,821.25 YTD INVOICED 46,862.55 YTD PAID 30,468.37 2123 WILLDAN FINANCIAL SERVICES
98144 12/29/22 99026 230065 58119 P 01/13/23 1001370 52240 EconDevel-ProfessiService 11,837.00 INVOICE: 010-53510
VENDOR TOTALS 30,229.24 YTD INVOICED 120,206.73 YTD PAID 11,837.00 4481 WISCAL OZ LUND LLC
98271 12/29/22 99154 58120 P 01/13/23 406 23042 CustDep-Permit Deposit Ac 1,650.50 INVOICE: WR23CD-023
VENDOR TOTALS .00 YTD INVOICED 1,650.50 YTD PAID 1,650.50 REPORT TOTALS 651,224.79

COUNT AMOUNT
TOTAL PRINTED CHECKS 96 515,833.75
TOTAL MANUAL CHECKS 7 135,391.04
** END OF REPORT - Generated by Kelly Munoz **
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 1 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 91862 AT&T
98332 01/01/23 99215 58131 P 01/20/23 1121350 52128 IT-Data Communications 603.62 INVOICE: 000019294924
98333 01/01/23 99216 58131 P 01/20/23 1123601 52128 Airport-Data Communicatio 512.35 INVOICE: 000019296587
VENDOR TOTALS 38,967.79 YTD INVOICED 49,360.30 YTD PAID 1,115.97 282 A-TOWN AV INC.
98430 01/12/23 99313 58132 P 01/20/23 1122250 52127 ESAdmin-Computer Hardware 894.55 INVOICE: 23711
VENDOR TOTALS 38,788.33 YTD INVOICED 96,441.80 YTD PAID 894.55 3966 ADDICTION MEDICINE CONSULTANTS, INC
98325 01/05/23 99208 58133 P 01/20/23 1001420 52271 HR-Medical Expense 459.00 INVOICE: 2502924
VENDOR TOTALS 3,510.00 YTD INVOICED 3,924.00 YTD PAID 459.00 2486 AECOM TECHNICAL SERVICES, INC.
98360 01/13/23 99243 170109 58134 P 01/20/23 1019101 54520 C0084 CapEx-Imprvmnt Other Than 61,911.45 INVOICE: 2000709658
VENDOR TOTALS 67,471.81 YTD INVOICED 131,699.12 YTD PAID 61,911.45 157 ARAMARK UNIFORM
98347 12/27/22 99230 58135 P 01/20/23 1002110 52167 PDPtrlOps-Uniform/Laundry 42.64 INVOICE: 2580120744
98355 01/03/23 99238 58135 P 01/20/23 1002110 52167 PDPtrlOps-Uniform/Laundry 42.64 INVOICE: 2580124285
98416 12/31/22 99299 58136 P 01/20/23 1003115 52167 PWAdmin-Uniform/Laundry 150.04 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1004407 52167 LibraryCH-Uniform/Laundry 266.96 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1253120 52167 FleetMaint-Uniform/Laundr 327.91 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1004301 52167 CentPark-Uniform/Laundry 53.81 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1004302 52167 CityPark-Uniform/Laundry 53.83 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1004304 52167 SherwPark-Uniform/Laundry 53.83 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1004306 52167 NeighbPrks-Uniform/Laundr 53.83 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1004307 52167 BarneyPark-Uniform/Laundr 53.83 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1002210 52120 G0013 ESEmrPrep-Office Expense 47.65 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1004301 52167 CentPark-Uniform/Laundry 1,020.36 INVOICE: 22.12
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 2 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 98416 12/31/22 99299 58136 P 01/20/23 1004410 52167 VetCntr-Uniform/Laundry 30.65 INVOICE: 22.12
98416 12/31/22 99299 58136 P 01/20/23 1004311 52167 ParksAdmin-Uniform/Laundr 658.69 INVOICE: 22.12
VENDOR TOTALS 14,692.69 YTD INVOICED 22,262.82 YTD PAID 2,856.67 629 ASSOCIATED TRAFFIC SAFETY
98345 11/08/22 99228 58137 P 01/20/23 2382110 52240 DtwnPrkg-Professional Ser 1,649.85 INVOICE: 3840
VENDOR TOTALS 49,020.51 YTD INVOICED 17,174.84 YTD PAID 1,649.85 94505 BEAR ELECTRICAL SOLUTIONS
98302 01/05/23 99185 58138 P 01/20/23 1011350 54520 C0154 CapProj-ImprOther Than bl 5,904.00 INVOICE: 17623
VENDOR TOTALS 67,644.63 YTD INVOICED 265,213.37 YTD PAID 5,904.00 25 BLACK GOLD COOP LIBRARY
98318 01/04/23 99201 58139 P 01/20/23 1004105 52123 LibAdmin-Dues-Subscriptio 26,170.40 INVOICE: 23-349
98319 09/30/22 99202 58139 P 01/20/23 1004105 52123 LibAdmin-Dues-Subscriptio -1,334.67 INVOICE: 23-341
98320 11/16/22 99203 58139 P 01/20/23 1004105 52123 LibAdmin-Dues-Subscriptio -1,278.60 INVOICE: 23-326.1
VENDOR TOTALS 56,195.44 YTD INVOICED 86,678.77 YTD PAID 23,557.13 89218 # BLACKSTONE AUDIOBOOKS
98300 07/26/22 99183 58140 P 01/20/23 1004106 52144 LibYthSvs-Audio-Library 7.95 INVOICE: 2054705
98300 07/26/22 99183 58140 P 01/20/23 1004106 52144 LibYthSvs-Audio-Library .70 INVOICE: 2054705
98300 07/26/22 99183 58140 P 01/20/23 100 25080 GenFnd-Sales Tax Payable -.70 INVOICE: 2054705
VENDOR TOTALS .00 YTD INVOICED 31.80 YTD PAID 7.95
191 BLAKE'S, INC
98327 12/27/22 99210 58141 P 01/20/23 1004307 52133 BarneyPark-SafetyEquipSup 27.24 INVOICE: 1529474
98328 12/12/22 99211 58142 P 01/20/23 1004307 52134 BarneyPark-Small Tools 23.90 INVOICE: 1527268
VENDOR TOTALS 6,524.01 YTD INVOICED 8,221.85 YTD PAID 51.14 4262 THE BLUEPRINTER
98358 11/29/22 99241 58143 P 01/20/23 1003100 52122 PWEngCapEx-Copy-Printing 49.70 INVOICE: 122-1647
98358 11/29/22 99241 58143 P 01/20/23 2009101 52220 RM001 CapEx-Maint-General R&M 17.40 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 3 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 122-1647
98359 12/22/22 99242 58143 P 01/20/23 1003100 52122 PWEngCapEx-Copy-Printing 53.10 INVOICE: 122-1792
98359 12/22/22 99242 58143 P 01/20/23 2009101 52220 RM001 CapEx-Maint-General R&M 92.76 INVOICE: 122-1792
98359 12/22/22 99242 58143 P 01/20/23 6009101 54520 C0205 CapEx-ImprvmntOtThBuildin 201.02 INVOICE: 122-1792
VENDOR TOTALS 5,329.05 YTD INVOICED 14,621.30 YTD PAID 413.98 1750 BREZDEN PEST CONTROL INC
98389 01/11/23 99272 58144 P 01/20/23 6013550 52215 SwrTrtmnt-Maint PW Serv A 239.00 INVOICE: 461441
VENDOR TOTALS 1,561.00 YTD INVOICED 3,518.00 YTD PAID 239.00 88022 MARTHA BRIAR
98336 01/07/23 99219 58145 P 01/20/23 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 23.01
VENDOR TOTALS 3,025.40 YTD INVOICED 3,500.00 YTD PAID 500.00 94470 BURT INDUSTRIAL SUPPLY
98381 01/09/23 99264 58146 P 01/20/23 1003115 52133 PWAdmin-Safety Equip/Supp 370.19 INVOICE: 117970
98405 01/04/23 99288 58146 P 01/20/23 6013550 52220 SwrTrtmnt-Maintenance-Gen 447.05 INVOICE: 117824
98406 01/11/23 99289 58146 P 01/20/23 6013550 52220 SwrTrtmnt-Maintenance-Gen 783.51 INVOICE: 118130
98407 01/10/23 99290 58146 P 01/20/23 6013550 52220 SwrTrtmnt-Maintenance-Gen 12.46 INVOICE: 118023
98408 01/10/23 99291 58146 P 01/20/23 6013550 52220 SwrTrtmnt-Maintenance-Gen 152.25 INVOICE: 118010
98409 01/09/23 99292 58146 P 01/20/23 6013550 52134 SwrTrtmnt-Small Tools 108.28 INVOICE: 117985
98410 01/04/23 99293 58146 P 01/20/23 6013550 52220 SwrTrtmnt-Maintenance-Gen 313.84 INVOICE: 117853
VENDOR TOTALS 26,561.99 YTD INVOICED 46,180.49 YTD PAID 2,187.58 92124 CALIFORNIA BUILDING STANDARDS COMMISSION
98463 01/19/23 99357 58147 P 01/20/23 100 20030 GenFnd-Accts Pay-Bldg SB1 1,308.00 INVOICE: WR23AS-052
98463 01/19/23 99357 58147 P 01/20/23 100 48020 GenFnd-Miscellaneous -130.80 INVOICE: WR23AS-052
VENDOR TOTALS 1,017.90 YTD INVOICED 3,080.70 YTD PAID 1,177.20 31 CALIF STATE DEPT OF CONSERVATION
98463 01/19/23 99346 58148 P 01/20/23 100 20020 GenFnd-Accts Pay-SMIP 5,621.15 INVOICE: WR23AS-051
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 4 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 98463 01/19/23 99346 58148 P 01/20/23 100 48020 GenFnd-Miscellaneous -281.06 INVOICE: WR23AS-051
VENDOR TOTALS 1,360.25 YTD INVOICED 11,063.91 YTD PAID 5,340.09 92758 CALIF STATE DEPT OF RESOURCES RECYCLING & RECOVERY 98390 12/30/22 99273 58149 P 01/20/23 1003140 52253 Landfill-Permit Fees 1,566.66 INVOICE: 0000001489664
VENDOR TOTALS 774.74 YTD INVOICED 3,071.50 YTD PAID 1,566.66 3205 CALIF DEPT OF TAX AND FEE ADMINISTRATION
98368 01/12/23 99251 58130 M 01/20/23 1003140 52252 Landfill-Tonnage Fees 16,894.00 INVOICE: 2022-Q4
VENDOR TOTALS 32,423.30 YTD INVOICED 47,341.00 YTD PAID 16,894.00 2538 CAL-COAST MACHINERY, INC
98315 12/22/22 99198 58150 P 01/20/23 6003401 52134 WtrProd-Small Tools 104.73 INVOICE: 803335
VENDOR TOTALS 726.85 YTD INVOICED 1,983.74 YTD PAID 104.73 70665 RUSSELL CAMACHO
98461 01/17/23 99355 58151 P 01/20/23 600 48030 WtrFnd-Utility Refunds 13.39 INVOICE: 19574
VENDOR TOTALS .00 YTD INVOICED 13.39 YTD PAID 13.39
3796 CANNON ASSOCIATES
98303 01/05/23 99186 220268 58152 P 01/20/23 1019101 54520 C0131 CapEx-Imprvmnts Othr Thn 48,974.41 INVOICE: 82988
98316 01/06/23 99199 58152 P 01/20/23 6003401 52240 WtrProd-Professional Serv 4,878.25 INVOICE: 83038
98398 12/08/22 99281 230176 58152 P 01/20/23 6019101 54520 C0078 CapEx-Imprvmnt Other Than 3,549.25 INVOICE: 82806
98399 01/11/23 99282 230176 58152 P 01/20/23 6019101 54520 C0078 CapEx-Imprvmnt Other Than 1,444.50 INVOICE: 83235
98434 01/10/23 99317 230125 58152 P 01/20/23 6009101 54520 C0209 CapEx-ImprvmntOthThBldgs 11,669.50 INVOICE: 83152
98435 01/10/23 99318 220314 58152 P 01/20/23 1011350 54520 C0154 CapProj-ImprOther Than bl 43,414.88 INVOICE: 83148
98436 01/10/23 99319 220236 58152 P 01/20/23 6029101 54520 C0191 CapEx-Impr OtThBldgs 17,026.64 INVOICE: 83169
VENDOR TOTALS 31,105.84 YTD INVOICED 838,889.14 YTD PAID 130,957.43 4401 CHARTER COMMUNICATIONS
98334 12/31/22 99217 58128 M 01/20/23 1121350 52128 IT-Data Communications 104.98 INVOICE: 0261590123122
98335 12/30/22 99218 58129 M 01/20/23 1121350 52128 IT-Data Communications 99.99 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 5 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 0445144123022
VENDOR TOTALS 18,619.78 YTD INVOICED 20,534.85 YTD PAID 204.97 3377 CINTAS
98413 01/11/23 99296 58153 P 01/20/23 6013501 52167 SewerColl-Uniform/Laundry 102.52 INVOICE: 4143107030
98413 01/11/23 99296 58153 P 01/20/23 6013550 52167 SwrTrtmnt-Uniform/Laundry 111.35 INVOICE: 4143107030
VENDOR TOTALS 19,547.63 YTD INVOICED 19,450.37 YTD PAID 213.87 87598 CINTAS FIRST AID & SAFETY
98372 12/16/22 99255 58154 P 01/20/23 1004408 52120 PSC-Office Expense 330.13 INVOICE: 8406026750
98373 12/31/22 99256 58154 P 01/20/23 1004407 52120 LibraryCH-Office Expense 140.41 INVOICE: 8406049483
98374 12/31/22 99257 58154 P 01/20/23 1004410 52120 VetCntr-Office Expense 31.49 INVOICE: 8406049564
VENDOR TOTALS 4,865.76 YTD INVOICED 8,049.08 YTD PAID 502.03 1298 CLINICAL LABORATORY OF
98314 12/28/22 99197 58155 P 01/20/23 6003402 52273 WtrTrtmnt-Lab Fees 1,191.00 INVOICE: 992420
98314 12/28/22 99197 58155 P 01/20/23 6003401 52273 WtrProd-Lab Fees 2,990.00 INVOICE: 992420
VENDOR TOTALS 11,612.00 YTD INVOICED 16,105.50 YTD PAID 4,181.00 88192 JENNIFER COLBERT
98439 01/14/23 99322 58156 P 01/20/23 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 23.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 93019 COMPLETE PAPERLESS SOLUTIONS, LLC
98354 01/03/23 99237 58157 P 01/20/23 1002140 52205 PDRcds-Maint-Annual Contr 2,400.00 INVOICE: 3734
VENDOR TOTALS 11,200.00 YTD INVOICED 11,200.00 YTD PAID 2,400.00 216 CONSOLIDATED ELECTRICAL DISTR., INC
98369 12/15/22 99252 58158 P 01/20/23 1004307 52220 BarneyPark-Maintenance-Ge 110.84 INVOICE: 5870-1008510
98375 12/20/22 99258 58158 P 01/20/23 1004408 52220 PSC-Maintenance-General R 67.97 INVOICE: 5870-1008652
VENDOR TOTALS 11,995.31 YTD INVOICED 5,424.25 YTD PAID 178.81 93829 JOHN ODUM
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 6 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 98351 01/02/23 99234 58159 P 01/20/23 1002110 52137 PDPtrlOps-Staff Recruitme 3,550.00 INVOICE: 1751
VENDOR TOTALS 38,301.70 YTD INVOICED 22,381.88 YTD PAID 3,550.00 571 CULLIGAN WATER SERVICE
98404 12/31/22 99287 58160 P 01/20/23 6013550 52120 SwrTrtmnt-Office Expense 24.53 INVOICE: 96902
VENDOR TOTALS 1,249.40 YTD INVOICED 1,326.24 YTD PAID 24.53 95171 CULLIGAN/CENTRAL COAST WTR TRT
98307 12/31/22 99190 58161 P 01/20/23 6013550 52140 SwrTrtmnt-Laboratory Supp 95.00 INVOICE: 78890
VENDOR TOTALS 1,656.31 YTD INVOICED 1,659.23 YTD PAID 95.00 1584 CYRACOM INTERNATIONAL, INC
98342 12/31/22 99225 58162 P 01/20/23 1002150 52240 CommDsp-Professional Svs 204.14 INVOICE: 2023006096
VENDOR TOTALS 973.50 YTD INVOICED 1,325.14 YTD PAID 204.14 88346 DAVIS WATER CONDITIONING
98367 01/01/23 99250 58163 P 01/20/23 1004408 52225 PSC-Equipment Rental 340.00 INVOICE: 16209
VENDOR TOTALS 3,100.00 YTD INVOICED 3,340.00 YTD PAID 340.00 3891 PEDRO C. DELUNA
98377 12/31/22 99260 58164 P 01/20/23 1004415 52220 2ndWindWay-Maint-General 1,200.00 INVOICE: 1231221
VENDOR TOTALS 6,000.00 YTD INVOICED 8,670.00 YTD PAID 1,200.00 791 DEMCO
98317 12/22/22 99200 58165 P 01/20/23 1004105 52120 LibAdmin-Office Expense 164.51 INVOICE: 7236299
VENDOR TOTALS 786.50 YTD INVOICED 1,770.69 YTD PAID 164.51 93272 JEFFREY DEPETRO
98324 01/11/23 99207 58166 P 01/20/23 404 14010 PostEmpBen-DueFrmOthr Age 406.80 INVOICE: 23.01
VENDOR TOTALS 2,816.45 YTD INVOICED 2,847.60 YTD PAID 406.80 94380 DIVISION OF THE STATE ARCHITECT
98451 01/13/23 99334 58167 P 01/20/23 210 43022 CASp-BL-$4- BL CASP Fee 992.00 INVOICE: WR22AS-049
98451 01/13/23 99334 58167 P 01/20/23 210 43023 CASP FEE - CITY PORTION -892.80 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 7 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: WR22AS-049
VENDOR TOTALS 289.61 YTD INVOICED 1,374.11 YTD PAID 99.20 2962 DIXON RESOURCES UNLIMITED
98352 12/31/22 99235 230142 58168 P 01/20/23 2382110 52240 DtwnPrkg-Professional Ser 4,165.00 INVOICE: 3422
VENDOR TOTALS 17,638.75 YTD INVOICED 16,660.00 YTD PAID 4,165.00 4228 DRONESENSE, INC
98348 12/21/22 99231 58169 P 01/20/23 1002110 52240 PDPtrlOps-Professional Sv 4,300.00 INVOICE: 20221221-073234809
VENDOR TOTALS .00 YTD INVOICED 6,438.40 YTD PAID 4,300.00 4478 E SOURCE COMPANIES LLC
98313 09/30/22 99196 58170 P 01/20/23 6003401 52240 WtrProd-Professional Serv 2,500.00 INVOICE: 10357
VENDOR TOTALS .00 YTD INVOICED 2,500.00 YTD PAID 2,500.00 1937 ENGINEERING NEWS-RECORD
98393 01/11/23 99276 58171 P 01/20/23 6003401 52123 WtrProd-Dues-Subscription 108.00 INVOICE: WR23PWD-073
VENDOR TOTALS .00 YTD INVOICED 108.00 YTD PAID 108.00
2686 BRIAN ENGLAND
98298 12/29/22 99181 58172 P 01/20/23 6013560 52260 SwrSrcCtrl-Travel and Tra 111.00 INVOICE: TMA 23-073
VENDOR TOTALS 259.43 YTD INVOICED 111.00 YTD PAID 111.00 3312 MONTROSE ENVIRONMENTAL GROUP, INC.
98310 12/31/22 99193 58173 P 01/20/23 6013550 52273 SwrTrtmnt-Lab Fees 4,916.71 INVOICE: CINV-156005
VENDOR TOTALS 3,950.00 YTD INVOICED 4,916.71 YTD PAID 4,916.71 85250 ENVIRONMENTAL RESOURCE ASSOC
98391 01/09/23 99274 58174 P 01/20/23 6013550 52140 SwrTrtmnt-Laboratory Supp 240.74 INVOICE: 027470
VENDOR TOTALS 4,168.29 YTD INVOICED 4,529.99 YTD PAID 240.74 1356 EVANTEC CORPORATION
98306 01/05/23 99189 58175 P 01/20/23 6013550 52140 SwrTrtmnt-Laboratory Supp 189.38 INVOICE: 202212128
98309 01/04/23 99192 58175 P 01/20/23 6013550 52140 SwrTrtmnt-Laboratory Supp 226.88 INVOICE: 202212107
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 8 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 98392 01/10/23 99275 58175 P 01/20/23 6013550 52140 SwrTrtmnt-Laboratory Supp 167.20 INVOICE: 202300094
VENDOR TOTALS 13,759.57 YTD INVOICED 6,336.35 YTD PAID 583.46 2464 JOHN FALKENSTIEN
98397 01/13/23 99280 58176 P 01/20/23 404 14010 PostEmpBen-DueFrmOthr Age 439.60 INVOICE: 23.01
VENDOR TOTALS 3,190.45 YTD INVOICED 3,126.70 YTD PAID 439.60 173 FARM SUPPLY CO
98330 12/08/22 99213 58177 P 01/20/23 1004307 52220 BarneyPark-Maintenance-Ge 9.65 INVOICE: 248215
98382 01/09/23 99265 58177 P 01/20/23 1003115 52133 PWAdmin-Safety Equip/Supp 83.19 INVOICE: 249463
VENDOR TOTALS 2,973.88 YTD INVOICED 8,247.43 YTD PAID 92.84 85364 FERGUSON ENTERPRISES INC #1350
98370 12/23/22 99253 58178 P 01/20/23 1004307 52220 BarneyPark-Maintenance-Ge 76.48 INVOICE: 0347855-1
98371 12/23/22 99254 58178 P 01/20/23 1004302 52220 CityPark-Maint-General R& 58.01 INVOICE: 0356887
98414 01/09/23 99297 58178 P 01/20/23 6003401 52220 WtrProd-Maintenance-Gen R 403.68 INVOICE: 0375196
VENDOR TOTALS 9,663.09 YTD INVOICED 12,409.48 YTD PAID 538.17 3055 FGL ENVIRONMENTAL
98308 01/05/23 99191 58179 P 01/20/23 6013550 52273 SwrTrtmnt-Lab Fees 355.00 INVOICE: 284579A
98400 01/11/23 99283 58179 P 01/20/23 6013550 52273 SwrTrtmnt-Lab Fees 273.00 INVOICE: 284580A
VENDOR TOTALS 11,805.00 YTD INVOICED 11,650.00 YTD PAID 628.00 85069 FIRST AMERICAN TITLE CO
98415 01/13/23 99298 58180 P 01/20/23 1019101 54520 C0110 CapProj-Improvements NonB 500.00 INVOICE: 718-718114602
VENDOR TOTALS .00 YTD INVOICED 7,789.00 YTD PAID 500.00 4452 THE FLORAL PARLOR
98322 12/14/22 99205 58181 P 01/20/23 1003110 52120 E0022 CommEvnts-Office Expense 665.55 INVOICE: 100004976
VENDOR TOTALS .00 YTD INVOICED 665.55 YTD PAID 665.55
4000 KEELY FORTUNE
98429 01/17/23 99312 58182 P 01/20/23 1002250 52120 ESAdmin-Office Expense 238.25 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 9 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: WR23ES-010
VENDOR TOTALS .00 YTD INVOICED 238.25 YTD PAID 238.25
4263 GRANITE CONSTRUCTION COMPANY
98362 12/31/22 99245 220269 58183 P 01/20/23 1019101 54520 C0131 CapEx-Imprvmnts Othr Thn 169,572.71 INVOICE: 2403978
VENDOR TOTALS .00 YTD INVOICED 2,462,583.39 YTD PAID 169,572.71 70661 NICOLE GRANT
98457 01/17/23 99351 58184 P 01/20/23 600 48030 WtrFnd-Utility Refunds 17.86 INVOICE: 4664
VENDOR TOTALS .00 YTD INVOICED 17.86 YTD PAID 17.86
1549 GREAT WESTERN ALARM
98417 01/01/23 99300 58185 P 01/20/23 1004301 52215 CentPark-Maint PW Serv Ag 169.00 INVOICE: 221200830101
98418 01/01/23 99301 58185 P 01/20/23 1004407 52215 LibraryCH-Maint PW Serv A 60.00 INVOICE: 221200346101
98419 01/01/23 99302 58185 P 01/20/23 6023601 52215 Airport-Maint PW Serv Agr 32.00 INVOICE: 221200410101
98420 01/01/23 99303 58185 P 01/20/23 1004407 52215 LibraryCH-Maint PW Serv A 55.00 INVOICE: 221200553101
98421 01/01/23 99304 58185 P 01/20/23 6023601 52215 Airport-Maint PW Serv Agr 24.25 INVOICE: 221201144101
98422 01/01/23 99305 58185 P 01/20/23 1004407 52215 LibraryCH-Maint PW Serv A 24.25 INVOICE: 221201146101
98423 01/01/23 99306 58185 P 01/20/23 1004407 52215 LibraryCH-Maint PW Serv A 24.25 INVOICE: 221201168101
98424 01/01/23 99307 58185 P 01/20/23 1004408 52215 PSC-Maint PW Serv Agrmt 45.00 INVOICE: 221200695101
98425 01/01/23 99308 58185 P 01/20/23 1004401 52215 CHAnnex-Maint PW Serv Agr 32.00 INVOICE: 221202078101
98426 01/01/23 99309 58185 P 01/20/23 1004408 52215 PSC-Maint PW Serv Agrmt 32.00 INVOICE: 221203146101
98427 01/01/23 99310 58185 P 01/20/23 1004407 52215 LibraryCH-Maint PW Serv A 80.00 INVOICE: 221204227101
VENDOR TOTALS 4,807.05 YTD INVOICED 4,299.19 YTD PAID 577.75 70664 HOPPER FAMILY CHRISTMAS TREES
98460 01/17/23 99354 58186 P 01/20/23 600 48030 WtrFnd-Utility Refunds 466.44 INVOICE: 9750
VENDOR TOTALS .00 YTD INVOICED 466.44 YTD PAID 466.44
3754 INGLIS PET HOTEL
98350 01/01/23 99233 58187 P 01/20/23 1002110 52272 PDPtrlOps-K9 Expense 1,250.00 INVOICE: IPHS000904
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 10 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 2,250.00 YTD INVOICED 1,845.59 YTD PAID 1,250.00 3355 INTOXIMETERS, INC
98344 12/30/22 99227 58188 P 01/20/23 1002110 52120 PDPtrlOps-Office Expense 467.07 INVOICE: 723515
VENDOR TOTALS 743.44 YTD INVOICED 4,518.11 YTD PAID 467.07 70650 PASO ROBLES IRONWORKS
98456 01/17/23 99350 58189 P 01/20/23 600 48030 WtrFnd-Utility Refunds 42.80 INVOICE: 3895-23.01
VENDOR TOTALS .00 YTD INVOICED 102.00 YTD PAID 42.80
91861 JOEL JACKSON
98383 01/11/23 99266 58190 P 01/20/23 6013550 52123 SwrTrtmnt-Dues-Subscripti 177.90 INVOICE: WR23PWD-071
VENDOR TOTALS .00 YTD INVOICED 522.90 YTD PAID 177.90
178 KEY TERMITE & PEST CONTROL
98376 12/13/22 99259 58191 P 01/20/23 1004407 52215 LibraryCH-Maint PW Serv A 87.00 INVOICE: 312135
VENDOR TOTALS 1,573.00 YTD INVOICED 1,094.00 YTD PAID 87.00 82931 KRITZ EXCAVATING & TRUCKING
98326 12/14/22 99209 58192 P 01/20/23 1004306 52220 NeighbPrks-Maintenance-Ge 32.43 INVOICE: V6593
VENDOR TOTALS 2,452.95 YTD INVOICED 2,604.36 YTD PAID 32.43 94358 KRONOS
98331 12/29/22 99214 58193 P 01/20/23 1122250 52205 ESAdmin-Maint-Annual Cont 18.10 INVOICE: 12012586
VENDOR TOTALS 2,654.44 YTD INVOICED 8,753.69 YTD PAID 18.10 2757 LOUIS E SCHMITZ PLUMBING
98366 12/28/22 99249 58194 P 01/20/23 1004407 52220 LibraryCH-Maintenance-Gen 593.91 INVOICE: 2022189
VENDOR TOTALS 16,261.12 YTD INVOICED 8,848.39 YTD PAID 593.91 91162 MCR TECHNOLOGIES, INC
98411 01/03/23 99294 230179 58195 P 01/20/23 6013550 52220 SwrTrtmnt-Maintenance-Gen 3,890.20 INVOICE: 41307
VENDOR TOTALS .00 YTD INVOICED 3,890.20 YTD PAID 3,890.20 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 11 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 70666 MARK MACKINNON
98462 01/17/23 99356 58196 P 01/20/23 600 48030 WtrFnd-Utility Refunds 17.40 INVOICE: 25217
VENDOR TOTALS .00 YTD INVOICED 17.40 YTD PAID 17.40
2071 MID COAST MOWER & SAW, INC
98329 12/21/22 99212 58197 P 01/20/23 1004306 52134 NeighbPrks-Small Tools 60.89 INVOICE: 370305
VENDOR TOTALS 1,707.54 YTD INVOICED 14,254.88 YTD PAID 60.89 3879 MIDWEST TAPE
98299 12/16/22 99182 58198 P 01/20/23 1004106 52144 LibYthSvs-Audio-Library 169.76 INVOICE: 503111855
VENDOR TOTALS 9,613.75 YTD INVOICED 472.18 YTD PAID 169.76 2629 MISCOWATER
98403 11/21/22 99286 58199 P 01/20/23 6013550 52220 SwrTrtmnt-Maintenance-Gen 607.33 INVOICE: 18540SW
VENDOR TOTALS 3,669.58 YTD INVOICED 3,964.98 YTD PAID 607.33 2641 JULIAN MORA
98338 01/05/23 99221 58200 P 01/20/23 1002109 52240 PD CAT-Professional Servi 809.00 INVOICE: 2590
VENDOR TOTALS 66,873.00 YTD INVOICED 70,760.00 YTD PAID 809.00 3365 MSA SYSTEMS, INC
98341 12/15/22 99224 58201 P 01/20/23 1002110 52120 PDPtrlOps-Office Expense 1,061.31 INVOICE: SGM18217
VENDOR TOTALS 532.81 YTD INVOICED 1,061.31 YTD PAID 1,061.31 92128 ONTRAC
98346 12/24/22 99229 58202 P 01/20/23 1002110 52120 PDPtrlOps-Office Expense 11.68 INVOICE: 9258602
VENDOR TOTALS 47.77 YTD INVOICED 27.93 YTD PAID 11.68
70660 PACIFICA COMMERCIAL REALTY
98455 01/17/23 99349 58203 P 01/20/23 600 48030 WtrFnd-Utility Refunds 282.00 INVOICE: 648
VENDOR TOTALS .00 YTD INVOICED 282.00 YTD PAID 282.00
94023 PARAGON BRAZILIAN JIU JITSU
98337 01/06/23 99220 58204 P 01/20/23 1002110 52260 PDPtrlOps-Travel and Trai 3,500.00 INVOICE: 83
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 12 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 20,100.00 YTD INVOICED 24,500.00 YTD PAID 3,500.00 4304 PASO ROBLES HEATING & AIR COND
98428 01/05/23 99311 230130 58205 P 01/20/23 1004407 52215 LibraryCH-Maint PW Serv A 1,645.00 INVOICE: 380499
VENDOR TOTALS 6,915.70 YTD INVOICED 22,627.65 YTD PAID 1,645.00 786 PASO ROBLES INN
98384 01/01/23 99267 58206 P 01/20/23 1003110 52120 E0022 CommEvnts-Office Expense 225.87 INVOICE: 4949
98385 01/01/23 99268 58206 P 01/20/23 1003110 52120 E0022 CommEvnts-Office Expense 225.87 INVOICE: 4950
98386 01/01/23 99269 58206 P 01/20/23 1003110 52120 E0022 CommEvnts-Office Expense 225.87 INVOICE: 4951
98387 01/01/23 99270 58206 P 01/20/23 1003110 52120 E0022 CommEvnts-Office Expense 225.87 INVOICE: 4952
98388 01/01/23 99271 58206 P 01/20/23 1003110 52240 E0022 CommEvntsProfessional Ser 226.09 INVOICE: 4953
VENDOR TOTALS .00 YTD INVOICED 1,129.57 YTD PAID 1,129.57 888 PASO ROBLES MAIN STREET INC
98452 01/13/23 99335 58207 P 01/20/23 405 43020 BIA-Business Licenses 1,297.50 INVOICE: WR22AS-050
VENDOR TOTALS 76,777.45 YTD INVOICED 18,435.00 YTD PAID 1,297.50 2938 PASO ROBLES ROLL-OFF INC
98378 01/06/23 99261 58208 P 01/20/23 1004307 52165 BarneyPark-UtilitiesSanit 25.50 INVOICE: 2514394
98401 01/10/23 99284 58208 P 01/20/23 6013550 52165 SwrTrtmnt-Utilities-Sanit 198.88 INVOICE: 2514441
98402 01/03/23 99285 58208 P 01/20/23 6013550 52165 SwrTrtmnt-Utilities-Sanit 198.88 INVOICE: 2514310
VENDOR TOTALS 19,399.40 YTD INVOICED 26,175.63 YTD PAID 423.26 123 PASO ROBLES WASTE & RECYCLE
98339 12/31/22 99222 58209 P 01/20/23 1002110 52165 PDPtrlOps-Utilities-Sanit 150.83 INVOICE: 2502276
98340 11/30/22 99223 58209 P 01/20/23 1002110 52165 PDPtrlOps-Utilities-Sanit 145.96 INVOICE: 2489703
98380 12/31/22 99263 58209 P 01/20/23 1004307 52165 BarneyPark-UtilitiesSanit 150.83 INVOICE: 2502267
VENDOR TOTALS 20,621.29 YTD INVOICED 25,685.45 YTD PAID 447.62 3574 PAUL M. PATTI
98437 12/08/22 99320 58210 P 01/20/23 1002250 52260 ESAdmin-Travel and Traini 584.50 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 13 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: TMA 23-069 FA
VENDOR TOTALS .00 YTD INVOICED 584.50 YTD PAID 584.50
88968 PAVEMENT ENGINEERING, INC
98323 01/11/23 99206 58211 P 01/20/23 1019101 54520 C0059 CapProj-Improvements NonB 3,910.00 INVOICE: 2212-044
98356 01/11/23 99239 58211 P 01/20/23 1019101 54520 C0197 CapEx-ImprvmntsOthThBldgs 382.50 INVOICE: 2301-001
98357 01/11/23 99240 58211 P 01/20/23 1019101 54520 C0176 CapProj-ImprvOthThanBldgs 996.00 INVOICE: 2301-006
98357 01/11/23 99240 58211 P 01/20/23 1019101 54520 C0177 CapProj-ImprOtThanBldgs 2,324.00 INVOICE: 2301-006
98395 01/11/23 99278 230124 58211 P 01/20/23 1019101 54520 C0209 CapEx-ImprvmntsOtThBldgs 48,265.00 INVOICE: 2301-002
VENDOR TOTALS 236,448.75 YTD INVOICED 160,065.00 YTD PAID 55,877.50 4413 PM TRAINING CONSULTING CORPORATION
98431 12/16/22 99314 58212 P 01/20/23 1121350 52240 IT-Professional Service 1,450.00 INVOICE: 22.12
VENDOR TOTALS .00 YTD INVOICED 2,900.00 YTD PAID 1,450.00 85143 RECOGNITION WORKS
98343 12/29/22 99226 58213 P 01/20/23 1002100 52120 PDAdmin-Office Expense 6.53 INVOICE: 443836
VENDOR TOTALS 219.24 YTD INVOICED 205.34 YTD PAID 6.53
3560 REPUBLIC ELEVATOR CO.
98363 01/01/23 99246 58214 P 01/20/23 1004408 52215 PSC-Maint PW Serv Agrmt 161.56 INVOICE: 8106125361
98364 01/01/23 99247 58214 P 01/20/23 1004407 52215 LibraryCH-Maint PW Serv A 123.05 INVOICE: 8106125383
98365 01/01/23 99248 58214 P 01/20/23 6023601 52215 Airport-Maint PW Serv Agr 161.14 INVOICE: 8106125618
VENDOR TOTALS 7,923.44 YTD INVOICED 5,339.94 YTD PAID 445.75 441 MARK SCANDALIS
98304 01/13/23 99187 58216 P 01/20/23 6023601 52260 Airport-Travel and Traini 339.58 INVOICE: TMA 23-076
98396 12/23/22 99279 58215 P 01/20/23 6023601 52220 Airport-Maintenance-Gen R 73.34 INVOICE: WR23AIR-001
VENDOR TOTALS 239.25 YTD INVOICED 1,558.75 YTD PAID 412.92 735 SLO ROASTED COFFEE
98321 12/19/22 99204 58217 P 01/20/23 1001410 52120 ASAdmin-Office Expense 115.20 INVOICE: 23495
City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 14 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 2,500.23 YTD INVOICED 3,462.99 YTD PAID 115.20 93263 SPEAKWRITE LLC
98349 01/01/23 99232 58218 P 01/20/23 1002110 52120 PDPtrlOps-Office Expense 320.37 INVOICE: d4afc900
98349 01/01/23 99232 58218 P 01/20/23 1002120 52120 PDInvstDet-Office Expense 78.34 INVOICE: d4afc900
VENDOR TOTALS 13,280.50 YTD INVOICED 5,841.11 YTD PAID 398.71 1722 STANTEC
98433 01/13/23 99316 220068 58219 P 01/20/23 1019101 54520 X0006 CapEx-Imprvmnt Other Than 39,401.25 INVOICE: 2029347
VENDOR TOTALS 69,330.50 YTD INVOICED 272,326.06 YTD PAID 39,401.25 3272 STATE WATER RESOURCES CONTROL BOARD
98394 01/04/23 99277 58220 P 01/20/23 1003140 52253 Landfill-Permit Fees 22,226.00 INVOICE: WD-0224174
VENDOR TOTALS 3,211,100.77 YTD INVOICED 3,209,096.77 YTD PAID 22,226.00 2108 STILLWATER SCIENCES
98305 01/09/23 99188 220316 58221 P 01/20/23 6019101 54520 C0078 CapEx-Imprvmnt Other Than 7,066.75 INVOICE: 7660207
VENDOR TOTALS 1,449.50 YTD INVOICED 64,302.02 YTD PAID 7,066.75 89078 FRED STRONG
98297 01/17/23 99180 58222 P 01/20/23 1001100 52120 CC-Office Expense 789.21 INVOICE: WR23CM-0015
VENDOR TOTALS 511.92 YTD INVOICED 1,311.38 YTD PAID 789.21 70033 ANDY SUNDERLAND
98453 01/17/23 99347 58223 P 01/20/23 600 48030 WtrFnd-Utility Refunds 40.55 INVOICE: 244
98454 01/17/23 99348 58224 P 01/20/23 600 48030 WtrFnd-Utility Refunds 71.47 INVOICE: 245
VENDOR TOTALS 716.50 YTD INVOICED 112.02 YTD PAID 112.02 70662 MARIO TOBIAS
98458 01/17/23 99352 58225 P 01/20/23 600 48030 WtrFnd-Utility Refunds 7.50 INVOICE: 6374
VENDOR TOTALS .00 YTD INVOICED 7.50 YTD PAID 7.50
86876 KRIS TOGNAZZINI
98438 01/17/23 99321 58226 P 01/20/23 404 14010 PostEmpBen-DueFrmOthr Age 406.80 City of Paso Robles, CA - Prod
PAID WARRANT # REPORT
Report generated: 01/19/2023 15:41
User: KMunoz
Program ID: appdwarr

Page 15 ends

WARRANT #:012023 TO FISCAL 2022/07 07/01/2022 TO 06/30/2023

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 23.01
VENDOR TOTALS 2,868.60 YTD INVOICED 2,847.60 YTD PAID 406.80 94425 TRANSUNION RISK & ALTERNATIVE
98353 01/01/23 99236 58227 P 01/20/23 1002120 52120 PDInvstDet-Office Expense 75.00 INVOICE: 253475-202212-1
VENDOR TOTALS 450.00 YTD INVOICED 563.80 YTD PAID 75.00 4042 TROJAN TECHNOLOGIES GROUP ULC
98412 01/10/23 99295 58228 P 01/20/23 6013550 52220 SwrTrtmnt-Maintenance-Gen 1,371.16 INVOICE: 200/6234
VENDOR TOTALS 93,138.49 YTD INVOICED 3,041.36 YTD PAID 1,371.16 70663 HAYASHI WAYLAND
98459 01/17/23 99353 58229 P 01/20/23 600 48030 WtrFnd-Utility Refunds 61.00 INVOICE: 9028
VENDOR TOTALS .00 YTD INVOICED 61.00 YTD PAID 61.00
REPORT TOTALS 611,558.24

COUNT AMOUNT
TOTAL PRINTED CHECKS 99 594,459.27
TOTAL MANUAL CHECKS 3 17,098.97
** END OF REPORT - Generated by Kelly Munoz **

Council Agenda Report
From: Catherine Piatti, Finance Manager
Ryan Cornell, Administrative Services Director/City Treasurer Subject: Receipt of Treasurer’s Report – November 2022
CEQA Determination: The City find that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15060, subd. (b)(2)-(3), 15378.

Date: January 31, 2022
Facts

1. The City has a fiduciary responsibility to maximize the productive use of its assets entrusted to its care and to manage those public funds wisely and prudently. To achieve this responsibility, the City has an adopted Investment Policy to guide the investment of idle City funds.

2. California Government Code Sections 41004 and 53607 requires the City to report certain investment and financial activity, each month. As a result, this report presents the fund balances, receipts, and disbursements for the City’s operating cash, investment portfolio, and restricted investments for the month of November 2022. Total investment portfolio assets are shown in the attachment and reflects all investments under the care and control of the City.

3. The investment portfolio contains three components: liquidity funds, short-term and long-term portfolios. The liquidity funds are monies that are generally available to the City with little-to-no notice and include funds held in the Local Agency Investment Fund (LAIF), money markets, and California Asset Management Program (CAMP). The short-term portfolio is made up of fixed income securities that mature in less than one year and the long-term portfolio is made up of fixed income securities whose maturities are greater than one year, but less than five years.

4. PFM Asset Management LLC provides advisory services to the City for the short-term and long-term portfolios; liquidity funds are managed by the Administrative Services Director/City Treasurer.

5. The investment portfolio complies with all State laws and Council policy and provides sufficient liquidity to meet the City’s needs over the next six months.

Options

1. Take no action;

2. Receive and file the Treasurer’s Report for the month of November 2022; or

3. Provide alternative direction to staff.

Analysis and Conclusions
Government Code Section 53607 requires the City to report on investment activity monthly. Additionally, Government Code Section 41004 requires that the City Treasurer submit to the City Clerk and the legislative body a written report and accounting of all receipts, disbursements, and fund balances. As a result, this report presents the fund balances, receipts, and disbursements for the City’s operating cash, investment portfolio, and restricted investments for the month of November 2022. Total investment portfolio assets are shown in the attachment and reflects all investments under the care and control of the City.

The City’s total investment funds on hand as of November 30, 2022, is shown below. The City Treasurer has certified that all City investments provide sufficient liquidity to meet the City’s cash flow requirements for the next six months and follow all State and Council laws and policies.

As of 11/30/2022
Investments
Beginning
Fund
Balance
Receipts Disbursements
Ending
Fund
Balance
Market
Value
Operating Cash $527,676 $13,650,459 $10,824,894 $3,353,241 $3,353,241 Liquidity 50,814,349 3,400,704 3,100,000 51,115,053 51,115,053 Short / Long Term 64,931,000 413,706 397,546 64,947,160 60,950,613 Total Investments 116,273,024 17,464,870 14,322,440 119,415,453 115,418,907 As of 11/30/2022
Restricted
Investments
Beginning
Fund
Balance
Receipts Disbursements
Ending
Fund
Balance
Market
Value
Section 115 Trust 8,743,782 (104,627) 417 8,638,739 8,363,970 OPEB Trust 8,305,761 572,956 50,312 8,828,405 8,828,405 Bond Trust 1,398,553 79,656
-
1,478,209 1,478,209
Total Restricted $18,448,096 $547,985 $50,728 $18,945,352 $18,670,583 Fiscal Impact
None
CEQA
The City find that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15060, subd. (b)(2)-(3), 15378.

Recommendation
Receive and file the Monthly Treasurer’s Report for November 2022.

Attachments

1. Investment Report for the month ending November 30, 2022.

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Attachment 1
Month Market Value Book Value Unrealized Gain/Loss YTM @ Cost YTM @ Market Duration Days To Maturity 12/31/2021 94,023,537.26 94,124,335.90 -100,798.64 0.83 0.65 1.62 603 1/31/2022 96,346,262.93 97,031,723.49 -685,460.56 0.82 0.89 1.57 585 2/28/2022 98,449,774.72 99,464,235.53 -1,014,460.81 0.83 1.04 1.51 564 3/31/2022 100,853,283.93 103,036,121.75 -2,182,837.82 0.92 1.57 1.50 574 4/30/2022 104,687,043.96 107,436,520.50 -2,749,476.54 0.96 1.82 1.43 547 5/31/2022 112,524,836.31 114,971,858.43 -2,447,022.12 1.03 1.75 1.33 509 6/30/2022 119,305,794.46 122,171,088.21 -2,865,293.75 1.06 1.93 1.23 472 7/31/2022 113,756,707.34 116,328,101.02 -2,571,393.68 1.18 2.05 1.29 494 8/31/2022 108,150,058.74 111,487,955.81 -3,337,897.07 1.30 2.53 1.35 523 9/30/2022 109,118,060.37 113,459,552.34 -4,341,491.97 1.45 3.06 1.36 526 10/31/2022 111,745,827.27 116,273,023.74 -4,527,196.47 1.58 3.28 1.29 499 11/30/2022 115,418,906.89 119,415,453.39 -3,996,546.50 1.65 3.19 1.22 474 Total / Average 107,031,674.52 109,599,997.51 -2,568,322.99 1.15 2.02 1.38 528 Market Value / Book Value Comparison
Begin Date: 12/31/2021, End Date: 11/30/2022 All Portfolios Portfolio Summary by Month
City of Paso Robles
Attachment 1
Security Type Allocation
Security Type
Book Value
10/31/2022
% of Portfolio
10/31/2022
Book Value
11/30/2022
% of Portfolio
11/30/2022
Cash 527,675.64 0.45 3,353,241.01 2.81
Corporate Bond 10,893,101.50 9.37 10,890,335.20 9.12
FHLB Bond 2,603,809.41 2.24 2,603,809.41 2.18
FHLMC Bond 6,294,800.55 5.41 6,294,800.55 5.27
FNMA Bond 8,625,829.70 7.42 8,625,829.70 7.22
Local Government Investment Pool 49,813,957.98 42.84 50,114,284.24 41.97 Money Market 1,008,976.82 0.87 1,028,281.14 0.86
Municipal Bond 115,000.00 0.10 115,000.00 0.10
Negotiable Certificate Of Deposit 1,045,000.00 0.90 1,045,000.00 0.88 Treasury Note 35,344,872.14 30.40 35,344,872.14 29.60
Total / Average 116,273,023.74 100.00 119,415,453.39 100.00 Portfolio Holdings as of 10/31/2022 Portfolio Holdings as of 11/30/2022 Begin Date: 10/31/2022, End Date: 11/30/2022 All Portfolios Distribution by Security Type - Book Value
City of Paso Robles
Attachment 1
Security Type Allocation
Security Type
Market Value
10/31/2022
% of Portfolio
10/31/2022
Market Value
11/30/2022
% of Portfolio
11/30/2022
Cash 527,675.64 0.47 3,353,241.01 2.91
Corporate Bond 10,148,100.38 9.08 10,230,153.76 8.86
FHLB Bond 2,462,751.47 2.20 2,471,181.23 2.14
FHLMC Bond 5,788,178.52 5.18 5,822,701.94 5.04
FNMA Bond 7,993,715.12 7.15 8,047,656.27 6.97
Local Government Investment Pool 49,813,957.98 44.58 50,114,284.24 43.42 Money Market 1,008,976.82 0.90 1,028,281.14 0.89
Municipal Bond 112,034.15 0.10 112,249.20 0.10
Negotiable Certificate Of Deposit 1,038,907.37 0.93 1,046,200.31 0.91 Treasury Note 32,851,529.82 29.40 33,192,957.79 28.76
Total / Average 111,745,827.27 100.00 115,418,906.89 100.00 Portfolio Holdings as of 10/31/2022 Portfolio Holdings as of 11/30/2022 Begin Date: 10/31/2022, End Date: 11/30/2022 All Portfolios Distribution by Security Type - Market Value
City of Paso Robles
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Attachment
1 Council Agenda Report
From: Ryan Cornell, Administrative Services Director
Catherine Piatti, Finance Manager
Subject: Annual Comprehensive Financial Report for Fiscal Year 2021-22 CEQA Determination: The City find that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§15060, subd. (b)(2)-(3), 15378.

Date: January 31, 2023
Facts

1. The Annual Comprehensive Financial Report (ACFR) is a set of financial statements comprising all financial activity of the City. The information presented in the ACFR has been reviewed by an independent auditor, using accepted standards and report formats, to ensure the accuracy on the City’s financial practices and overall financial condition.

2. The ACFRis prepared in accordance with generally accepted accounting procedures (GAAP), including compliance with pronouncements issued by the Governmental Accounting Standards Board (GASB).

The report is designed to highlight changes in the City’s financial condition and practices over time and to allow consistencies between all state, municipal, and other governmental agencies.

3. An audit of the City’s financial records was performed by the outside certified public accounting firm, Brown Armstrong Accountancy Corporation.

4. City management is responsible for the preparation and fair presentation of the financial statements as well as the design, implementation, and maintenance of internal control. Internal controls are the mechanisms, rules, and procedures implemented by the City to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.

5. The independent auditors issued an unqualified opinion, meaning that the financial statements and other information reported in the ACFR fairly represent, in all material respects, the financial position of the City as of June 30, 2022 and the financial activities beginning on July 1, 2021 and ending on June 30, 2022.

6. In addition to receiving an unqualified opinion, the auditors did not note any deficiencies within the City’s accounting practices or internal controls, thus informing the community that the City’s financial practices contribute to the City’s commitment to be trustworthy stewards of the community’s tax dollars. Over the past 22 years, the City has excelled in financial reporting, resulting in various awards and audits that have been clear of findings and material misstatements.

7. Hard copies of the ACFR are available for review in the City Library and City Clerk’s Office at 1000 Spring Street, and the Administrative Services Office at 821 Pine Street. A reference copy for the City Council has been placed in the City Council office. An electronic copy of the ACFR is also available on the City’s website.

Options

1. Take no action;

2. Receive and file the Comprehensive Annual Financial Report for the fiscal year ending June 30, 2022; or

3. Provide alternative direction to staff or the auditor.

Analysis and Conclusions
State law requires that every general-purpose local government publish an annual report on its financial position and activity, and that the report be audited by an independent firm of certified public accountants.

Taken together, the ACFR, the multi-year fiscal forecast, and the budget provide the best overview of the City’s fiscal health and opportunities for future financial stability. Because the ACFR is audited by an independent expert, the report provides additional assurance to the community that the City is being a responsible steward of the community’s tax dollars.

The City's financial statements, internal documents, and controls have been audited by Brown Armstrong Accountancy Corporation. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended June 30, 2022 are free of material misstatements.

The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor’s report is presented as the first component of the financial section of the ACFR.

ACFR Organization
The City’s ACFR is organized into three major sections: Introductory, Financial, and Statistical. The following is a brief summary of the contents of each of these sections:

1. Introductory Section: The letter of transmittal and other information of general interest are presented in this section including the organizational chart, directory of officials as well as the Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting. The letter of transmittal is an opportunity for management to provide an overview of the City’s activities, prospective information as well as subjective information useful in assessing the City’s economic condition.

2. Financial Section: The financial section includes the report of the independent auditor, management’s discussion and analysis, basic financial statements (including notes), required supplementary information and related notes, combining statements (i.e., non-major funds), and individual fund financial statements and schedules.

3. Statistical Section: The statistical section offers operational, economic, and historical data that provides a context for assessing the City’s economic condition. Such data includes information on financial trends, information on revenue capacity, information on debt capacity, demographic and economic information, and operating information.

Recognition for Excellence in Financial Reporting
Beginning in fiscal year 2017-18, the City’s ACFR has been awarded each year with the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (GFOA). This is a prestigious national award recognizing the City’s use of the highest standards in preparing our annual financial report.

Financial Highlights
Key financial highlights for FY 2021-22 are as follows:
 General Fund revenues continued to see unprecedented year-over-year increases due to the improved stay-at-home restrictions coming out of the COVID-19 pandemic. This resulted in record-breaking tourism activity for the City with transient occupancy tax increasing by 37%, from $7.1 million in FY 2020-21 to $9.8 million in FY 2021-22. Similar results were realized in tourismrelated sales tax industries such as casual dining, restaurants, hotels, and fuel and service stations.

As such, sales tax increased by $2.5 million from FY 2020-21 to FY 2021-22, representing a 14% increase. Spikes in the global cost of crude oil resulted in higher gas prices which also boosted sales tax receipts for the first part of 2022, as well.
 In 2020, the voters of the City approved Measure J-20, a one-cent supplemental sales tax override.

The main priorities for spending the Measure J-20 supplemental sales tax revenue—as approved by City Council in Resolution 20-118—are for fire and emergency services, police services, and street repair and maintenance. FY 2021-22 reflects the first full year of revenues received which totaled $13.1 million. Approximately $3.9 million of these funds were expended on the following:

Measure J-20 Fund Expended in
Fiscal Year
Police Personnel $ 357,882
Police Vehicle & Equipment 62,404
Design of Substation/Evidence Storage 143,972
Fire and Emergency Services Personnel1 311,304
Fire and Emergency Services Equipment 43,018
Construction of Fire Station No. 3 1,741,151
Street Maintenance Personnel 153,191
Street & Road Maintenance 1,133,813
Total J-20 Expenditures $ 3,946,735
1- Net of grant revenues
 For FY 2021-22, the City implemented Government Accounting Standards Board (GASB) Statement No. 87, Leases. Under this statement, the City, as a lessee, is required to recognize a lease liability and an intangible right-to-use leased asset; and, as a lessor, is required to recognize a lease receivable and a deferred inflow of resources. The objective of this statement is to improve accounting and financial reporting for leases by governments, thereby enhancing the relevance and consistency of information about governments’ leasing activities. Implementation of GASB Statement No. 87 and the impact on the City’s financial statements are explained in Note 4, Leases Receivable, and Note 10, Right-to-Use Leased Assets and Leases Payable in the Notes to the Basic Financial Statements section of the ACFR.
 For FY 2021-22, the City established Internal Service Funds forInformation Technology (IT), Fleet and Equipment, and Risk Management activities. An internal service fund is used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government. For example, IT provides services to each of the City’s general fund departments as well as the enterprise funds. Previously, IT-related expenses were accounted for in many areas including the City Manager’s Office expenditures (IT was part of the City Manager’s Office Department), accounted for in the IT Replacement Fund, accounted for in each of the enterprise funds as an “operating expense” or “capital outlay” as well as some costs directly charged to a specific department. By this methodology, it was very difficult to determine what the total IT needs are of the City as a whole. Incorporating internal services funds allows for better transparency as to what the total cost of IT, fleet maintenance, and risk management functions are, as well as how much of each fund is contributing towards these services. The Internal Service Funds are presented in the accompany Proprietary Fund financial statements and related combining statements.  In accordance with GASB Statement No. 31, the City accounts for cash investments with maturities of one year or more at its fair value. On June 30, 2022, the Local Agency Investment Fund (LAIF), the City’s largest investment holding, had a fair value factor of 98.7%; similar factors were realized amongst the remaining City investments. This resulted in a $4.5 million fair market value adjustment in the current year and reported as an investment loss in most city funds (certain funds, such as the Airport Fund, realized positive investment income due to direct leasing of certain facilities and the implementation of GASB Statement No. 87).
 In 2012, the voters of the City approved Measure E-12, a one half-cent supplemental sales tax override. The main purpose of these funds is for street repair and maintenance. On February 4, 2020, City Council approved a “Street Maintenance Plan” which outlines which residential streets, arterials, and collectors will be maintained over the next six years. For FY 2021-22, approximately $5.9 million of these funds were expended on the following street segments:

Measure E-12 Expended in
Fiscal Year
Creston Road $ 46,403
Spring Street (24th Street – 36th Street) 5,702
West Side Streets 64,864
Jardine Road 366,840
24th Street Bridge 140,945
Dry Creek Road 1,042,725
Rambouillet/Nicklaus-Area 2,508,489
Olive/16th-20th Streets 1,486,722
Appaloosa Drive 21,313
Melody Drive/Patricia Lane 67,321
Rolling Hill Estates 24,365
Country Club-Area 86,710
Total J-20 Expenditures $ 5,862,399
Fiscal Impact
None
Recommendation
Receive and file the Annual Comprehensive Financial Report, which includes the Independent Auditor’s Report on the City’s financial statements, for the fiscal year ended, June 30, 2022.

Attachments

1. Comprehensive Annual Financial Report for Fiscal Year Ended June 30, 2022

Annual
Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2022
Prepared by the Department of Administrative Services
Ryan Cornell, Administrative Services Director
Catherine Piatti, Finance Manager

Introductory Section
Table of Contents
Letter of Transmittal
Organization of City
Government
Directory of City Officials
GFOA Certificate of
Achievement for Excellence in
Financial Reporting

City of El Paso de Robles
Annual Comprehensive Financial Report
Table of Contents

INTRODUCTORY SECTION
Table of Contents................................................................................................................................................... 1 Letter of Transmittal .............................................................................................................................................. 4 Organization of City Government ........................................................................................................................ 10 Directory of City Officials...................................................................................................................................... 11 GFOA Certificate of Achievement for Excellence in Financial Reporting............................................................. 12

FINANCIAL SECTION
Independent Auditor’s Report ............................................................................................................................. 13 Management’s Discussion and Analysis............................................................................................................... 16 Basic Financial Statements
Government-Wide Financial Statements:

Statement Descriptions ................................................................................................................................. 31 Statement of Net Position ............................................................................................................................. 32 Statement of Activities ................................................................................................................................. 34 Fund Financial Statements:

Governmental Funds:

Governmental Funds Descriptions .......................................................................................................... 37 Balance Sheet.......................................................................................................................................... 38 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ...........41 Statement of Revenues, Expenditures, and Changes in Fund Balances .................................................42 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities......................................................................................... 44 Proprietary Funds:

Proprietary Funds Descriptions ............................................................................................................... 47 Statement of Net Position....................................................................................................................... 48 Statement of Revenues, Expenses, and Changes in Net Position........................................................... 52 Statement of Cash Flows......................................................................................................................... 54 Fiduciary Funds:

Fiduciary Funds Descriptions .................................................................................................................. 59 Statement of Fiduciary Net Position ....................................................................................................... 60 Statement of Changes in Fiduciary Net Position..................................................................................... 61 Notes to the Basic Financial Statements.............................................................................................................. 62 1 City of El Paso de Robles
Annual Comprehensive Financial Report
Table of Contents
Required Supplementary Information
Budgetary Basis of Accounting – Note to the Required Supplementary Information.......................................104 Budgetary Comparison Schedule – General Fund.............................................................................................. 105 Budgetary Comparison Schedule – Measure J-20 Supplemental Sales Tax Fund..............................................106 Budgetary Comparison Schedule – American Rescue Plan Act Fund ................................................................107 Budgetary Comparison Schedule – Specific Plans Fund..................................................................................... 108 Schedule of Changes in the Net Other Post-Employment Benefit (OPEB) Liability and Related Ratios............ 110 Schedule of Changes in the Net Pension Liability and Related Ratios............................................................... 112 Schedule of Pension Contributions – Agent Multiple-Employer Defined Benefit Pension Plan........................ 114 Schedule of Plan’s Proportionate Share of Net Pension Liability ...................................................................... 116 Schedule of Pension Contributions – Cost-Sharing Defined Benefit Pension Plan ............................................ 118 Combining Statements
Nonmajor Governmental Funds:

Nonmajor Governmental Funds Descriptions ............................................................................................. 120 Combining Balance Sheet – Nonmajor Governmental Funds..................................................................... 122 Combining Statement of Revenues, Expenditures, and Change in Fund Balances – Nonmajor Governmental Funds.................................................................................................................. 126 Individual Fund Financial Statements and Schedules
Major Governmental Funds:

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – Capital Projects Fund ..................................................................................................................... 130 Nonmajor Governmental Funds:

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – Special Revenue Funds.................................................................................................................. 131 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – Capital Projects Funds ................................................................................................................... 141 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – Debt Service Funds ........................................................................................................................ 147 Internal Service Funds:

Internal Service Funds Descriptions ............................................................................................................ 149 Combining Statement of Net Position – Internal Service Funds ................................................................. 150 Combining Statement of Revenues, Expenditures, and Changes in Net Position – Internal Service Funds ................................................................................................................................. 151 2 City of El Paso de Robles
Annual Comprehensive Financial Report
Table of Contents
Individual Fund Financial Statements and Schedules – continued Internal Service Funds (continued):

Combining Statement of Cash Flows – Internal Service Funds ................................................................... 152 Custodial Funds:

Custodial Funds Descriptions....................................................................................................................... 155 Combining Statement of Fiduciary Net Position – Custodial Funds............................................................156 Combining Changes in Fiduciary Net Position – Custodial Funds................................................................157

STATISTICAL SECTION
Net Position by Component............................................................................................................................... 160 Changes in Net Position ..................................................................................................................................... 162 Fund Balances of Governmental Funds.............................................................................................................. 166 Changes in Fund Balances of Governmental Funds........................................................................................... 168 Tax Revenue by Source – General Fund............................................................................................................. 171 Assessed Value of Taxable Property .................................................................................................................. 172 Net Taxable Assessed Value History .................................................................................................................. 174 Property Tax Rates – Direct and Overlapping Governments............................................................................. 175 Principal Property Taxpayers ............................................................................................................................. 176 Property Tax Levies and Collections................................................................................................................... 179 Taxable Sales by Category – Adjusted for Economic Data ................................................................................. 180 Sales Tax Rates – Direct and Overlapping Governments................................................................................... 183 Ratios of Outstanding Debt by Type .................................................................................................................. 184 Ratios of General Bonded Debt Outstanding..................................................................................................... 186 Direct and Overlapping Governmental Activities Debt...................................................................................... 187 Legal Debt Margin Information.......................................................................................................................... 188 Pledged Revenue Coverage................................................................................................................................ 190 Principal Employers............................................................................................................................................ 192 Demographics and Economic Statistics.............................................................................................................. 195 Full-Time Equivalent Government Employees by Function/Program................................................................ 196 Operating Indicators by Function/Program ....................................................................................................... 198 Capital Asset Statistics by Function/Program .................................................................................................... 200 3 CITY OF EL PASO DE ROBLES
“The Pass of the Oaks”
January 31, 2023
Honorable Mayor, Members of the City Council, and the Citizens of El Paso de Robles, We are pleased to present the City of El Paso de Robles’ (City) Annual Comprehensive Financial Report (ACFR) for the fiscal year (FY) ended June 30, 2022. State law requires that every generalpurpose local government publish an annual report on its financial position and activity, and that the report be audited by an independent firm of certified public accountants. Taken together, the ACFR, the multi-year fiscal forecast, and the budget provide the best overview of the City’s fiscal health and opportunities for future financial stability. Because the ACFR is audited by an independent expert, the report provides additional assurance to the community that the City is being a responsible steward of the community’s tax dollars.

The City's financial statements have been audited by Brown Armstrong Accountancy Corporation, Certified Public Accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended June 30, 2022, are free of material misstatements. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion, meaning that the City's financial statements for the fiscal year ended June 30, 2022, are fairly presented in conformity with Generally Accepted Accounting Principles (GAAP). The independent auditor’s report is presented as the first component of the financial section of this report.

Since the audit is based on management's representations concerning the finances of the City, management assumes full responsibility for the completeness and reliability of all information presented in this report. To provide a reasonable basis for making these representations, management of the City has established a comprehensive internal control framework that is designed both to protect the City's assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City's financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, the City's comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.

Management has provided a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it.

The City's MD&A can be found immediately following the report of the independent auditors. 4 The Reporting Entity
The City was incorporated in 1889 as a general law City that operates under the Council-Manager form of government with a general population of 31,176. The governing body consists of a fivemember City Council and, beginning in 2020, the City is now divided into four voting districts, each district represented by one City Councilmember residing in that district; the Mayor’s position remains at-large. The voters also elect one City Treasurer at-large. All six elected positions are non-partisan. The City Manager, appointed by the City Council, is the Chief Executive Officer, and is empowered to appoint all non-elected employees, except for the City Attorney.

The City is a full-service city providing police and fire/emergency medical services; a municipal general aviation airport; library; parks and recreation services; a sanitary landfill; state-of-the-art water, wastewater, and stormwater utilities; streets, sidewalks, trails, and traffic safety infrastructure; as well as private development review, approval, and inspection services.

This ACFR includes the financial activities of the primary government, the City, and its component unit, the El Paso de Robles Financing Authority (Authority). A component unit is a legally separate entity for which the primary government is financially accountable and either having substantially the same governing board as the City or providing services entirely to the City. The Authority was formed by the City as a conduit for long-term debt financing and has the power to acquire, purchase, construct, finance, lease and/or sell public facilities and appurtenances necessary for the public purposes of the City. The ACFR also includes the operations of the Successor Agency (former Redevelopment Agency) which is reported as a Private-Purpose Trust Fund.

Budget Information
In June 2022, the City Council adopted the Biennial Operating and Capital Improvement Budget for FY’s 2022-23 and 2023-24. This budget marks a return of a two-year budget cycle, which was not possible since 2020 due to the economic instability and the unforeseen impacts of the Coronavirus (COVID-19) pandemic. The budget is a plan for the use of City resources consistent with specific objectives developed and approved by the City Council. The budget is adopted by resolution of the City Council and may be modified from time to time as the City Council sees fit, or administratively by the City Manager in accordance with the City Council’s approved Fiscal Policies. Unspent appropriations may be carried forward into the next fiscal year with the City Manager’s approval; however, appropriations that are carried forward are generally related to capital projects and special one-time appropriations, usually agreements involving third-party consultants or other outside services. Budgetary control is maintained at the department level, meaning line-item variances within any given department are allowed so long as the total departmental expenditures do not exceed total budgeted appropriations.

Paso Robles Economy and Outlook
The fiscal outlook for the City remains positive, with most revenues projected to grow modestly over the next two years. Robust tourism activity, coupled with projected increases in commercial and residential development will continue to stimulate the local economy. Specifically, consistent growth in Measures J-20 and E-12, the City’s sales tax override, and transient occupancy tax revenues place the City in a strong fiscal position. However, the strong local economy is monitoring and preparing for economic headwinds developing nationally and globally. Record high housing costs, inflation, stock market volatility, supply chain issues, all-time high gasoline 5 prices and rising borrowing costs are a few of the variables tempering what would otherwise be an even more robust fiscal outlook.

Despite economic headwinds, the City is making significant investments across several key priority areas. Most notably, the budget includes adding key positions across most departments, with a focus on public safety, public works, parks, and community development activities. The capital budget advances many major projects either to completion or "shovel ready" status. The budget also includes new initiatives to improve efficiencies and organizational effectiveness, including a new standalone Utilities Department, which will include management and oversight of wastewater, water and solid waste functions of the City. Reorganization is necessary due to evolving regulatory environments and growth these utilities are experiencing. New residential developments will drive the need to add new positions for the Community Development Department. Quality of life remains a key priority, therefore this budget includes new resources and addresses capital needs of the library and City parks. Several capital projects will invest onetime discretionary funding to bring projects to "shovel ready" status.

Major Initiatives
Measure J-20
In November 2020, City voters approved Measure J-20, a one-cent supplemental sales tax.

Measure J-20 is projected to generate $12 million or more annually in sales tax revenues with the main priorities for spending this revenue to support police, fire and street maintenance activities.

The Fiscal Year 2021-22 budget reflects the first full year of revenues received under Measure J20. As part of the measure implementation plan, the City Council approved:
• Seven sworn and two civilian positions within the Police Department; • Six sworn and one civilian position within the Fire Department; • Two positions within the Streets Maintenance Division; • One-time investments in public safety facilities, such as construction of Fire Station No. 3 and the police department’s data 9-1-1 communications system; and • Supplementing the City’s 6-Year Street Maintenance and Repair Plan.

The FY 2022-23 and 2023-24 Measure J-20 workplan (hereinafter referred to as “the Plan”) continues to make significant investments in public safety and streets. Investments in ongoing operations from the first phase of implementation are fully funded, in addition to several additional staffing augmentations to the police and fire departments. If authorized, and fully implemented, the police department will increase by 29 full-time equivalents (FTE), 25 of which are sworn staff.

As a result, the Plan will continue to improve response times and provide essential police services to the community.

The Plan also includes funding to provide incentives for lateral police officer recruitment to fill current and future vacancies. The program was approved by the City Council during the June 7, 2022 meeting. Incentive programs have become a very common tool among law enforcement agencies nationwide, as qualified applicant pools have shrunk while demand for public safety services continues to increase. There are a significant number of police officers who live in the north county but work for other agencies. This program will focus efforts on attracting these officers to the department. Lastly, the Plan includes all necessary equipment (e.g., firearms and 6 police cruisers) as well as tenant improvements required for a police substation currently planned near the airport.

The Plan also invests in the City’s Fire and Emergency Services Department, consistent with the Five-Year Strategic Plan recently endorsed by the City Council. The Plan will add one deputy chief and one fire inspector, and will now cover 100% of the six firefighter costs previously funded through the original SAFER grant. This plan will allow the department to build capacity, enhance succession planning and maintain necessary firefighter staffing levels to respond effectively to the growing number of calls for service.

The Plan also includes funding a shortfall to replace fire engines in the second year of the budget.

The shortfall is simply the difference between set-aside funds collected in the replacement fund and the actual cost to replace the fire engine.

For the street and road maintenance component of Measure J-20, the Plan will fund Measure E-12 shortfalls of the 6-Year Street Maintenance and Repair Plan; $5.1 million in FY 2022-23; and $1.8 million in FY 2023-24. However, because of the delay in filling public safety positions, staff is recommending an additional allocation of $1.4 million in budget savings in FY 2022-23 to fund 17th Street from Chestnut to Spring (in coordination with sidewalk improvements funded with CDBG) and to fund deferred transportation safety issues associated with signage, roadway striping and markings.

Organizational Restructuring Plan
The FY 2022-23 budget includes an organizational restructure (hereinafter referred to as the “reorg”) impacting the City Manager’s Office, Administrative Services, Public Works, and Community Services Departments. The most significant portion of the reorganization separates the utilities functions of the City (i.e., sewer, refuse, water and utility billing) into a standalone Utilities Department and realigns specific functions under Public Works, Community Services and Administrative Services. The reorganization is designed to accomplish several objectives, including:
• Recognizing the significant regulatory and operational impacts facing City-operated utilities that require comprehensive, specialized management and focused staffing efforts;
• Improving alignment of like-type operations within the respective departments; • Improving succession planning and professional development of staff; and • Increasing organizational capacity in alignment with City Council Goals, community priorities and service level expectations.

In summary, the reorganization proposes to make the following organizational changes:
• Create a standalone Utilities Department, including the addition of a Utilities Director; • Move the Median and Trees Unit (including oversight of the Landscape and Lighting Districts) from Community Services Department to the Public Works Department; • Move the Facilities function from Community Services Department to the Public Works Department (including special events);
7 • Retain a Parks Maintenance and Trails Unit within the Community Services Department, with added staff to enhance City parks maintenance while also improving safety and quality of life experience within City parks; • Invest one-time funding to purchase equipment to ensure each unit has independent utility and capacity to address community needs by reducing instances where equipment sharing is necessary;
• Retain stormwater management and compliance within the Public Works Department; and
• Move the Information Technology Division under Administrative Services Department to align citywide central services under one department.

Capital Improvement Program
The capital improvement program (CIP) for FY 2022-23 and FY 2023-24 focuses on a theme of moving large projects to “shovel ready” status. This includes investment of one-time general fund revenue to fund several large transportation improvements to expand economic development opportunities and traffic improvements. The CIP allocates local resources to major bridge projects, including the Union Road/Hwy 46E Overcrossing and South Vine Street Bridge Project. Other focuses include addressing public safety needs, deferred maintenance in City parks and facilities and improving street conditions citywide, including bike and pedestrian improvements. This plan includes allocating a portion of one-time Measure J-20 funds to augment and accelerate the adopted six-year street improvement plan. Additionally, there are several capital projects where the City Council proposes utilizing a 1% increase from transient occupancy tax proceeds, if approved by voters. Should voters approve the increase, staff will recommend projects be accelerated and/or funded with this new revenue.

Financial Policies
The City has established a comprehensive set of fiscal policies designed to: (1) provide for an acceptable level of services and products effectively; (2) provide for an acceptable level of services and products as the community grows; (3) ensure that the City is living within its means; and (4) provide reserves for unbudgeted needs that might arise from time to time. As such, the City continues to develop and maintain financial management programs (e.g., two-year budgets, tenyear financial forecasts, and five-year capital improvement program forecast) to ensure its longterm ability to pay for the costs necessary to provide the services required by its citizens. Similarly, the City will maintain financial records management information systems capable of tracking revenues and expenditure line-items, by source, by fund, by department, or any other format deemed necessary or desirable. The accounting systems are in conformity with generally accepted accounting principles as specified by the Municipal Finance Officers Association’s “Governmental Accounting, Auditing, and Financial Reporting,” and pronouncements issued by the Governmental Accounting Standards Board. Additionally, the City has established stand-alone investment, purchasing, and debt management policies which are available on the City’s website at www.prcity.com.

Certificate of Award
For Fiscal Year 2020-21, the City received the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association of the United States (GFOA) for its annual comprehensive financial report. To receive the award, the City published an easily 8 readable and efficiently organized ACFR that satisfied accounting principles generally accepted in the United States of America and all applicable legal requirements. This was the fourth time the City has received the award from GFOA. Previously, the City was awarded the California Society of Municipal Finance Officers (CSMFO) Certificate for Outstanding Financial Reporting for 19 consecutive years.

Acknowledgements
We would like to express our sincerest appreciation to the entire Administrative Services staff for their work ethic and dedication to "customer service" both internally and externally. The preparation of the ACFR was made possible by the entire Administrative Services staff. Special acknowledgment goes to Catherine Piatti, Finance Manager, in the preparation of audit fieldwork and the ACFR. In addition, we would like to thank the Mayor and City Council, and each City department for their continued commitment to ensuring the City’s financial operations are conducted in a highly responsible manner.

Respectfully submitted,
Ty Lewis Ryan Cornell
City Manager Administrative Services Director
9 City of El Paso de Robles
Organization of City Government
As of June 30, 2022
Voters of the City of Paso Robles
City Council
Board &
Commissions
Airport
Commission
Development
Review
Committee
Housing
Constraints &
Opportunities
Library Board of
Trustees
Parks and
Recreation
Advisory
Planning
Commission
Senior Citizens
Advisory
Supplemental
Sales Tax
Oversight
Youth
Commission
City Manager
City Manager's
Office
City Clerk
Civic
Engagement
Economic
Development
Information
Technology
Administrative
Services
Finance
Human
Resources/Risk
Management
Police
Investigations
Patrol
Records/
Communications
Fire and
Emergency
Services
Emergency
Response
Fire Prevention
Public Works
Airport
Capital Projects
Fleet
Maintenance
Street
Maintenance
Wastewater
Water
Community
Services
Library
Park & Facility
Maintenance
Recreation
Community
Development
Building
Engineering
Planning
City Attorney
City Treasurer
10 City of El Paso de Robles
Directory of City Officials
As of June 30, 2022

ELECTED OFFICIALS
Mayor...................................................................................................................................................... Steve Martin Mayor Pro Tem ........................................................................................................................................ John Hamon Councilmember........................................................................................................................................Maria Garcia Councilmember..................................................................................................................................... Steve Gregory Councilmember..........................................................................................................................................Fred Strong City Treasurer........................................................................................................................................... Ryan Cornell

EXECUTIVE MANAGEMENT
City Manager...................................................................................................................................................Ty Lewis Assistant City Manager............................................................................................................................... Chris Huot City Attorney.......................................................................................................................................... Elizabeth Hull Administrative Services Director ............................................................................................................. Ryan Cornell Community Development Director ....................................................................................................... Warren Frace Community Services Director ...................................................................................................................Julie Dahlen Fire Chief....................................................................................................................................... Jonathan Stornetta Police Chief .............................................................................................................................................Damian Nord Public Works Director.....................................................................................................................Christopher Alakel

11 Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of El Paso De Robles
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2021
Executive Director/CEO
12 Financial Section
Independent Auditor’s Report
Management’s Discussion & Analysis
Basic Financial Statements
Required Supplementary Information
Combining Statements
Individual Fund Financial Statements
and Schedules

INDEPENDENT AUDITOR’S REPORT
To the City Council
City of El Paso de Robles, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of El Paso de Robles (the City) as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and
13 14
therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, 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 amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management discussion and analysis; the General Fund, Measure J-20 Supplemental Sales Tax Fund, American Rescue Plan Act Fund, and Specific Plans Fund budgetary comparisons; the schedule of changes in the net other post-employment benefit liability and related ratios; the schedule of changes in the net pension liability and related ratios; the schedule of pension contributions – agent multiple-employer defined benefit pension; the schedule of plan’s proportionate share of net pension liability; and the schedule of pension contributions – cost-sharing defined benefit pension plan be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial 15 statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 31, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Bakersfield, California
January 31, 2023
City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
The management’s discussion and analysis (MD&A) of the City of El Paso de Robles (City) provides an overall review and analysis of the City’s financial activities for the fiscal year (FY) ended June 30, 2022. City management encourages readers to consider the information presented here, in conjunction with the accompanying transmittal letter located in the introductory section, the basic financial statements, and the accompanying notes to those basic financial statements to enhance their understanding of the City’s financial performance.

FINANCIAL HIGHLIGHTS
Key financial highlights for FY 2021-22, are as follows:
• General Fund revenues continued to see unprecedented year-over-year increases due to the improved stay-at-home restrictions coming out of the COVID-19 pandemic. This resulted in record-breaking tourism activity for the City with transient occupancy tax increasing by 37%, from $7.1 million in FY 2020-21 to $9.8 million in FY 2021-22. Similar results were realized in tourism-related sales tax industries such as casual dining, restaurants, hotels, and fuel and service stations. As such, sales tax increased by $2.5 million from FY 2020-21 to FY 2021-22, representing a 14% increase. Spikes in the global cost of crude oil resulted in higher gas prices which also boosted sales tax receipts for the first part of 2022, as well. • In 2020, the voters of the City approved Measure J-20, a one-cent supplemental sales tax override. The main priorities for spending the Measure J-20 supplemental sales tax revenue—as approved by City Council in Resolution 20-118—are for fire and emergency services, police services, and street repair and maintenance. FY 2021-22 reflects the first full year of revenues received which totaled $13.1 million.

Approximately $3.9 million of these funds were expended on the following:

Previously, IT-related expenses were accounted for in many areas including the City Manager’s Office expenditures (IT was part of the City Manager’s Office Department), accounted for in the IT Replacement Fund, accounted for in each of the enterprise funds as an “operating expense” or “capital outlay” as well as some costs directly charged to a specific department. By this methodology, it was very difficult to determine what the total IT needs are of the City as a whole. Incorporating internal services funds allows for better transparency as to what the total cost of IT, fleet maintenance, and risk management functions are, as well as how much of each fund is contributing towards these services. The Internal Service Funds are presented in the accompany Proprietary Fund financial statements and related combining statements. • In accordance with GASB Statement No. 31, the City accounts for cash investments with maturities of one year or more at its fair value. On June 30, 2022, the Local Agency Investment Fund (LAIF), the City’s largest investment holding, had a fair value factor of 98.7%; similar factors were realized amongst the remaining City investments. This resulted in a $4.5 million fair market value adjustment in the current year and reported as an investment loss in most city funds (certain funds, such as the Airport Fund, realized positive investment income due to direct leasing of certain facilities and the implementation of GASB Statement No. 87).
• In 2012, the voters of the City approved Measure E-12, a one half-cent supplemental sales tax override. The main purpose of these funds is for street repair and maintenance. On February 4, 2020, City Council approved a “Street Maintenance Plan” which outlines which residential streets, arterials, and collectors will be maintained over the next six years. For FY 2021-22, approximately $5.9 million of these funds were expended on the following street segments:

OVERVIEW OF THE FINANCIAL STATEMENTS
The financial statements presented herein include all of the activities of the City using the integrated approach as prescribed by GASB Statement No. 34. This discussion and analysis is intended to serve as an introduction to the 17 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
City’s basic financial statements. The City’s basic financial statements are comprised of three components: (1) Government-wide Financial Statements; (2) Fund Financial Statements; and (3) Notes to the Financial Statements.

This report also contains other supplementary information in addition to the basic financial statements.

Government-Wide Financial Statements
The Government-Wide Financial Statements report information about the City as a whole using accounting methods similar to those used by private sector companies or the accrual basis of accounting. They present governmental activities and business-type activities separately. These statements include all assets of the City (including infrastructure) as well as all liabilities (including long-term debt). Additionally, certain eliminations have occurred as prescribed by the GASB statement regarding inter-fund activity, payables, and receivables.

The Statement of Net Position presents information on all of the City’s assets and liabilities, as well as any deferred outflows or inflows of resources. Net position is the difference between assets plus deferred outflows of resources and liabilities plus deferred inflows of resources, which is one way to measure the City’s financial health or financial position. Over time, increases or decreases in the City’s net position is one indicator of whether its financial health is improving or deteriorating. Other factors to consider are changes in the City’s property tax base, the condition of the City’s roads, and the number of calls for services the City responds to.

The Statement of Activities includes all of the City’s fiscal year revenues and expenses regardless of when cash is received or paid. These government-wide statements report the City’s net position and how the City’s net position has changed in the fiscal year.

Both government-wide statements distinguish the City’s functions that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a portion of their costs through user fees and charges (business-type activities). The activities of these two distinctions are as follows:
• Governmental Activities – Most of the City’s basic services are reported in this category, including general government, public safety, public works, community services, and community development. Taxes and state and federal grants finance most of these activities. • Business-type Activities – The City charges a fee to customers to cover all or most of the cost of certain services it provides. These activities include the City’s water system, wastewater system, airport, transit operations, and parking operations.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The fund financial statements include statements for each of the three categories of activities - governmental, proprietary, and fiduciary. The governmental activities are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. The proprietary and fiduciary activities are prepared using the economic resources measurement focus and the accrual basis of accounting.

Reconciliation of the governmental fund financial statements to the government-wide financial statements is provided to explain the differences created by the integrated approach.

The fund financial statements provide detailed information about the most significant funds, not the City as a whole.

Some funds are required to be established by State law and by bond covenants, however, management may 18 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
establish other funds to help it control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other money.

The City has three types of fund financial statements:
• Governmental Funds – Most of the City’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at fiscal year-end that are available for spending. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. The governmental funds statements provide a detailed short-term view of the City’s general government operations, such as police, fire and public works, and the basic services it provides. Governmental funds information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. Because this information does not encompass the additional long-term focus of the government-wide statements, reconciliations that explain the relationship (or differences) between governmental funds and the governmental activities follow the governmental funds statements. • Proprietary Funds – The City maintains two different types of Proprietary Funds: Enterprise Funds and Internal Service Funds. Enterprise Funds are used when the City charges customers for the services it provides, whether to outside customers or to other units of the City. Internal Service Funds are used to accumulate and allocate costs internally to various functions. The City uses Internal Service Funds to allocate fleet maintenance and replacement, information technology maintenance and replacement, and risk management functions. Both Enterprise and Internal Service Funds are generally reported as proprietary funds. Proprietary fund statements, like the government-wide statements, provide short-term and long-term financial information about the activities the City operates like businesses, such as utility services.
• Fiduciary Funds – The City is the trustee, or fiduciary, for certain funds held on behalf of the War Memorial Hospital Scholarship, Business Improvement Area, Groundwater Sustainability Agency, Pension Trust and the Successor Agency for the dissolution of the Redevelopment Agency. The City’s fiduciary activities are reported in a separate statement of fiduciary net position and statement of changes in fiduciary net position. These activities are excluded from the City’s other financial statements since the City cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes.

Notes to the Basic Financial Statements
The notes provide additional detailed information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

Required Supplementary Information
The notes to the basic financial statements are followed by a section of required supplementary information (RSI) that further explains and supports the information in the financial statements.

Combining Statements and Other Individual Fund Financial Information In addition to the basic financial statements, accompanying notes and required supplementary information, this report also presents certain other supplementary information including combining fund statements for the City’s nonmajor special revenue, capital projects and debt service funds; individual budget and actual statements for nonmajor and major funds; and combining statement of changes in assets and liabilities for agency funds. 19 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022

FINANCIAL ANALYSIS OF THE CITY AS A WHOLE
The City presents its financial statements under the reporting model required by the GASB Statement No. 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments. This section provides two fiscal years of financial information and a comparative analysis of the government-wide financial statements.

Analysis of Net Position
The net position of the City increased $45.2 million from $324 million on June 30, 2021, to $369.2 million on June 30, 2022. Total assets increased $58.3 million and total liabilities decreased $15.6 million. The following analysis of governmental and business-type activities provides more detailed information for these changes.

Governmental Activities Business-Type Activities Total
2020-21 2021-22 2020-21 2021-22 2020-21 2021-22
ASSETS
Current assets $79,812,586 $105,558,691 $21,118,097 $27,400,657 $100,930,683 $132,959,348 Noncurrent assets 209,777,033 226,989,918 146,407,544 155,483,402 356,184,577 382,473,320 Total assets 289,589,619 332,548,609 167,525,641 182,884,059 457,115,260 515,432,668

DEFERRED OUTFLOWS OF

RESOURCES
Deferred outflows of resource 8,450,280 10,889,264 1,565,218 1,084,259 10,015,498 11,973,523 Total deferred outflows of
r resources 8,450,280 10,889,264 1,565,218 1,084,259 10,015,498 11,973,523

LIABILITIES
Current liabilities 8,525,846 17,229,095 5,373,516 5,115,078 13,899,362 22,344,173 Noncurrent liabilities 61,433,924 43,552,062 64,961,757 58,448,232 126,395,681 102,396,675 Total liabilities 69,959,770 60,781,157 70,335,273 63,959,691 140,295,043 124,740,848

DEFERRED INFLOWS OF

RESOURCES
Deferred inflows of resources 2,363,975 18,947,114 471,276 14,519,086 2,835,251 33,466,200 Total deferred inflows of
r resources 2,363,975 18,947,114 471,276 14,519,086 2,835,251 33,466,200

NET POSITION
Net investment in capital assets 190,141,957 200,336,981 87,809,962 87,509,379 277,951,919 289,113,860 Restricted 30,096,396 30,895,914 8,522,563 3,152,473 38,618,959 34,048,387 Unrestricted 5,477,801 32,476,707 1,951,785 14,827,689 7,429,586 46,036,896 Total net position $225,716,154 $263,709,602 $98,284,310 $105,489,541 $324,000,464 $369,199,143 Governmental Activities
• In total, current assets increased by $25.7 million when comparing FY 2021-22 to FY 2020-21. Specifically, cash and investments, despite the adverse impacts of the fair market value adjustment, increased by $25.9 million during the year. The increase in cash and investments is mainly due to 1) the unexpended funds the City received as part of the American Rescue Plan Act (ARPA) in the amount of $5.3 million; delays in the construction of fully funded/budgeted capital projects (there is approximately $9.2 million in budgeted, but unexpended capital projects on June 30, 2022); and 3) expending the City’s new Measure J-20 supplemental sales tax override has taken longer than anticipated due to the challenges in recruiting for certain public safety position. On June 30, 2022, Measure J-20 Fund had a cash balance of approximately $8 million. 20 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
• Noncurrent assets increased by $17.2 million when comparing FY 2021-22 to FY 2020-21. This is because the City continues to make investments in replacing, repairing, and rehabilitating the City’s aging infrastructure. For the current year, net capital assets increased by $9.4 million and includes following projects: Fire Station #3 and Fire Engine ($3 million), Dry Creek Road Improvements ($1 million), Zone 4G/4D Street Repairs ($2.5 million), Olive/16th – 20th Street Repairs ($1.5 million), Union Rd/Golden Hill Roundabout ($355 thousand), South Vine Bridge Design ($292 thousand), Huer Huero Creek Bridge/Roundabout $253 thousand), Sierra Bonita ADA Ramp Improvements ($228 thousand), Police Department Substation ($144 thousand), Police Department Computer Aided Dispatch System ($142 thousand), and various vehicles and pieces of equipment ($471 thousand). Furthermore, the implementation of GASB Statement No. 87, Leases, resulted in an increase in noncurrent assets in the amount of $6.6 million due to the initial restatement of leases receivable, and $1.2 million due to the initial restatement of right-to-use leased assets.
• Current liabilities increased by $8.7 million while noncurrent liabilities, decreased by $17.9 million, resulting in an overall decrease of $9.2 million in total liabilities. The increase in current liabilities is attributed to the funds the City received as part of the American Rescue Plan Act (ARPA). Since the City has yet to expend these funds, it is reported as unearned revenue. In addition to unearned revenue, debt due within one year increased by $1.3 million because the City now reports a portion of outstanding compensated absences as debt due within one year. Previously, all compensated absences were reported as noncurrent liabilities. • As previously mentioned, noncurrent liabilities realized a significant decline from FY 2020-21 to FY 2021-

22. This decrease can be attributed to net pension liability the California Public Employees Retirement System (CalPERS) exceeding its expected rate of return in FY 2020-21. The assumed rate of return is 7.75% and the actual rate of return was 21.3%. This resulted in a decrease in net pension liability of $15.1 million. • Restricted net position, representing amounts that must be used in accordance with external restrictions, increased by less than $800,000. The majority of the increase in the restriction is due to additional developer impact fees (i.e., restricted monies) being received and not yet expended.

Business-type Activities
The City’s business-type activities’ net position on June 30, 2022, was $105.5 million. Business-type activities use the same accrual basis of accounting as the Proprietary Funds. As mentioned earlier, business-type activities and proprietary funds are used to account for those activities that are supported primarily by user charges to external users, and includes water and wastewater utilities, airport operations, transit services and parking operations. As such, information regarding the significant changes in business-type activities are located within the Proprietary Funds section of this MD&A.

Analysis of the Statement of Activities
The changes in net position for governmental and business-type activities are as follows:

Governmental Activities Business-Type Activities Total
2020-21 2021-22 2020-21 2021-22 2020-21 2021-22

REVENUES
Program revenues:

Charges for services $6,360,360 $8,699,062 $27,750,599 $31,206,717 $34,110,959 $39,905,779 Operating grants &
c contributions 2,907,433 2,384,482 839,916 1,441,502 3,747,349 3,825,984 Capital grants & contributions 778,919 7,046,952 39,518 1,584,698 818,437 8,631,650 21 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
Governmental Activities Business-Type Activities Total
2020-21 2021-22 2020-21 2021-22 2020-21 2021-22
General revenues:

Property taxes $14,012,627 $14,765,732 $61,505 $70,482 $14,074,132 $14,836,214 Sales & use taxes 20,948,802 33,540,805 - - 20,948,802 33,540,805 Transient occupancy taxes 7,132,691 9,803,368 - - 7,132,691 9,803,368 Other taxes 4,928,368 5,125,133 - - 4,928,368 5,125,133 Use of money & property 878,321 (1,241,190) (50,046) (415,414) 828,275 (1,656,604) Other revenues 210,487 408,299 31,058 24,762 241,545 433,061 Total revenues 58,158,008 80,532,643 28,672,550 33,912,747 86,830,558 114,445,390

EXPENSES
Governmental activities:

General government 8,760,152 4,255,252 - - 8,760,152 4,255,252 Public safety 21,295,400 18,873,101 - - 21,295,400 18,873,101 Public works - - - - - -
Community services - - - - - -
Community development - - - - - -
Highways and streets 8,360,549 9,437,822 - - 8,360,549 9,437,822 Sanitation 469,600 486,619 - - 469,600 486,619
Health and welfare 174,247 21,118 - - 174,247 21,118
Culture-recreation 7,495,360 8,944,983 - - 7,495,360 8,944,983 Economic development and
Assistance 244,485 632,370 - - 244,485 632,370
Interest on long-term debt 722,692 728,305 - - 722,692 728,305 Intergovernmental 138,763 - - - 138,763 -
Business-type activities:

Water operations - - 14,872,130 13,916,471 14,872,130 13,916,471 Wastewater operations - - 9,644,890 10,051,515 9,644,890 10,051,515 Airport operations - - 1,139,219 1,384,856 1,139,219 1,384,856 Transit operations - - 33,136 33,136 33,136 33,136
Parking operations - - 314,373 418,163 314,373 481,163
Total expenses 47,661,248 43,379,570 26,003,748 25,867,141 73,664,996 69,246,711 Change in net position before
t transfers $10,496,760 $37,153,073 $2,668,802 $8,045,606 $13,165,562 $45,198,679 Transfers 1,529,763 840,375 (1,529,763) (840,375) - -
Change in net position 12,026,523 37,993,448 1,139,039 7,205,231 13,165,562 45,198,679 Net position – July 1 213,689,631 225,716,154 97,145,271 98,284,310 310,834,902 324,000,464 Net position – June 30 $225,716,154 $263,709,602 $98,284,310 $105,489,541 $324,000,464 $369,199,143 The City’s overall net position increased by $45.2 million during the current fiscal year. The biggest factor for the surplus is due to the implementation of the City’s Measure J-20 supplemental sales tax funds. As previously mentioned, FY 2021-22 was the first fully fiscal year the revenues were collected and resulted in total sales tax revenues, including both supplemental sales tax overrides, increasing by $12.6 million when compared to the previous fiscal year. However, only approximately $4.3 million was expended in the current, resulting in a surplus of $8.9 million.

The City also had several housing and commercial developments get completed in the current fiscal year. This resulted in the City receiving approximately $6.2 million in contributed infrastructure assets, and because infrastructure is recorded as a capital asset in the government-wide financial statements, this had a direct correlation with the surplus realized.
22 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
Lastly, and as previously mentioned, the CalPERS actual rate of return for FY 2020-21 exceeded the assumed rate.

This has a direct correlation with the change in net position because for government-wide financial statements repayments of long-term debt are reported as decreases in liabilities.

Governmental Activities
Governmental activities increased the City’s net position by $38 million. Total resources available during the year to finance governmental activities consisted of net position on July 1, 2020, of $225.7 million, program revenues of $18.1 million, and general revenues of $62.4 million. Total expenses for governmental activities during the fiscal year were $43.4 million with a majority of the expenses attributed to public safety (44%), highways and streets (22%) and culture-recreation (21%).

Key factors are as follows:
• Although the COVID-19 pandemic had significantly impacted many aspects of the City’s local economy, two of the City’s largest revenue sources, TOT and sales tax, have seen a significant rebound during FY 2020-21 which continued into FY 2021-22. Both of these revenue sources recognized an increase in FY 2021-22 compared to the previous fiscal year; sales tax up $12.6 million; TOT up $2.7 million. Due to these increases, overall revenue increased by 38.5%, or $22.4 million, to $80.5 million. Property taxes experienced a slight increase of approximately $753,105 compared to the previous fiscal year. Again, the increased tourism activity for the City is primarily attributed pandemic restrictions being lifted, allowing consumers to return to normal activities.
• Total expenses for governmental activities decreased $4.3 million, or 9%, when compared to the prior fiscal year. The decrease in expense is mainly due to the California Public Employees Retirement System (CalPERS) exceeding its expected rate of return in FY 2020-2 therefore reducing pension expense when compared to the prior FY. For FY 2021-22, the City recognized pension expense for the Miscellaneous Plan of $655,963 and ($4.6 million) for the Safety Plan.

Business-Type Activities
The City’s net position from business-type activities increased by $7.2 million. As mentioned earlier, business-type activities are used to report the same functions represented in the proprietary funds financial statements.

Additional information regarding business-type activities is located within the Proprietary Funds section of this MD&A.

FINANCIAL ANALYSIS OF THE CITY’S FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds
The City’s governmental funds reported combined ending fund balance of $86.0 million, an increase of $12.3 million, compared to the prior fiscal year. This includes $30.4 million in the General Fund, $10.6 million in the Measure J-20 Supplemental Sales Tax Fund, a deficit balance of $1.4 million in the Specific Plans Fund, $15.5 in the Capital Projects Fund, and $30.7 million in all other (nonmajor) governmental funds.

Approximately $27.0 million (ofthe total $86.0 fund balance for governmental funds) comprises unassigned General fund balance and is available for spending at the City’s discretion. The remainder of the General fund balance is comprised of nonspendable ($2.8 million) and assigned ($632,738). 23 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
The General Fund is used to account for all revenues and expenditures necessary to carry out basic government activity of the City that is not accounted for in other funds. For the fiscal year ended June 30, 2022, the City’s General Fund balance was $30.4 million, which is a $1.5 million decrease when compared to the prior fiscal year. This decrease is attributable to transferring funds already set aside for IT and fleet equipment replacement to the newly established internal service funds. Had that one-time adjustment not occur, the City’s General Fund would have realized a surplus from the increases in city tax revenues.

The Measure J-20 Supplemental Sales Tax Fund accounts for and reports the financial resources used by the voterapproved Measure J-20, a one-cent supplemental sales tax approved by voters in 2020. The tax went into effect April of 2021 and the City began receiving during the 2020-21 fiscal year. For the fiscal year ended June 30, 2022, the balance of the Measure J-20 Supplemental Sales Tax Fund was $10.6 million, an increase of 8.9 million when compared to the prior fiscal year. Again, recruiting for certain positions funded with these funds has taken longer than anticipated.

The American Rescue Plan Act Fund accounts for receipts and expenditures of money appropriated by the American Rescue Plan Act, a COVID-19 federal stimulus relief package signed by President Biden in 2021. The City anticipates receiving approximately $5.5 million over the next two fiscal years and must be spent no later than December 31, 2026. City Council has appropriated these funds towards the Sherwood Park Master Plan, including pickleball courts and towards the South Vine Street Bridge and road realignment.

The Specific Plans Fund accounts for collection from the payment of development impact fees as identified in the Borkey, Union/46, Chandler Ranch and Olsen Beechwood specific plans for public facilities and infrastructure. The Specific Plans Fund shows a deficit fund balance at the end of the fiscal year. As soon as development begins in these specific sites, development revenue will begin to be collected and fund balance will begin to increase.

The Capital Projects Fund accounts for large capital and infrastructure projects that typically take multiple years to construct and complete. This fund was created in FY 2018-19 and previous to FY 2018-19, this activity was accounted for as part of the General Fund. However, breaking out this activity in a standalone fund is a better way to recognize budget savings resulting from the timing of when a capital project begin or when it is completed. As a result, the $15.5 million fund balance represents monies committed towards a capital project but yet to be spent.

The City’s Nonmajor Governmental Funds are funds that do not meet the specified criteria of expenditures, assets, or liabilities (excluding extraordinary items) of at least 10% of corresponding totals for all governmental and enterprise funds and at least 5% of the aggregate amount for all governmental and enterprise funds. A fund that does not meet the specified criteria can still be classified as a major fund if it is deemed important to financial statement users. The Nonmajor Governmental Funds total fund balance recognized a slight increase of just under $800,000 when compared to the prior fiscal year.

Proprietary Funds
The City’s proprietary funds statements provide the same type of information found in the government-wide financial statements, only in more detail. The proprietary funds financial statements provide separate information for each of the enterprise funds as they are all major funds. The basic proprietary fund financial statements can be found after the Governmental Funds Financial Statements. • At the end of the fiscal year, the unrestricted net positions for the Water, Wastewater, Airport, Transit, and Parking funds were $9.6 million, $(381,402), $3 million, $3.6 million, and $(898,799), respectively. There was a total increase in net position for the enterprise funds of $5.5 million. 24 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
Key Factors are as follows:
• The Water fund recognized an increase in net position of $2.4 million, or 5.5%. The reason for this increase was twofold: an increase in operating revenues (approximately $837,833) and a decrease in overall operating and nonoperating expenses. The decline in expenditures is mainly attributed to the City’s water maintenance crew and realizing unusual employee turnover. This has resulted in some salary savings in the fund not realized in prior years.
• The Wastewater fund recognized an increase in net position of $1.5 million, or 4.3%. On May 4, 2021, City Council approved new sewer rates beginning on July 1, 2021 through April 1, 2025. For FY 2021-22, wastewater rates increased by 24% and directly resulted in this increase in net position. • The Airport fund and Transit fund also recognized slight increases of $848,782 and $876,238 respectively.

Both increases can be attributed to increases in capital or operating grants and contributions. • The Parking Operations Fund is a newer proprietary fund created in FY 2018-19. The Parking Operations Fund was established to account for the activity associated with the paid downtown parking program, with the intent that the cost to operate the program be fully funded through parking revenues and fines.

However, it is projected to take several years for the program to be fully operational and start receiving the maximum revenues. As a result, an interfund loan (from the General Fund) was established to cover any initial shortfalls. As of June 30, 2022, the loan balance was $662,025. Repayment of the loan will be made at the end of each fiscal year, whenever there are net revenues being generated from the Parking Operations Fund.
• Beginning in FY 2021‐22, accounting for information technology maintenance, operations, and equipment replacement, fleet and equipment maintenance, operations, and replacement, and risk management activities each occur in a stand-alone internal service fund. An internal service fund is used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government. Incorporating internal services funds allows for better transparency as to what the total cost of IT, fleet maintenance, and risk management functions are, as well as how much of each fund is contributing towards these services.

Fiduciary Funds
The City maintains fiduciary funds for assets held in trust for the benefit of agencies outside of the City or employees. As of June 30, 2022, the assets of the fiduciary funds totaled $15.9 million, compared to $14.5 million in the prior fiscal year. The increase can be attributed to the investment portfolio associated with the Section 115 Pension Trust. The portfolio continues to perform positively from year to year. Additionally, as anticipated, the City contributed $421,000 to the Section 115 Trust during FY 2021-22.

DEBT ADMINISTRATION
As of June 30, 2022, the City had $45.9 million of outstanding long-term obligations (excluding the GASB Statement No. 87 activity) related to governmental activities and $62.1 million related to business-type activities, for a total of $108 million. Debt outstanding as of June 30, 2022, with a comparison to prior year and the net change are as follows:
25 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
Governmental Activities Business-Type Activities Total
2020-21 2021-22 2020-21 2021-22 2020-21 2021-22

DEBT DESCRIPTION
Compensated absences $ 2,464,586 $ 2,671,162 $ 593,034 $ 396,342 $ 3,057,620 $ 3,067,504 Financed leases payable 438,850 301,151 73,026 52,774 511,876 353,925 Certificates of participation 564,375 286,436 - - 564,375 286,436 Bonds payable 12,695,750 11,060,091 11,369,970 10,604,579 24,065,720 21,664,670 Premium on refunding bond - - 272,247 247,497 272,247 247,497 Loans payable 2,034,932 1,893,891 45,792,524 43,378,422 47,827,456 45,272,313 Landfill closure, post-closure cost 4,099,669 4,125,970 - - 4,099,669 4,125,970 Net OPEB liability 6,656,471 6,181,475 2,002,916 1,837,131 8,659,387 8,018,606 Net pension liability 34,671,629 19,546,834 8,082,535 5,386,919 42,754,164 24,933,753 Total long-term debt $ 63,626,262 $ 45,876,236 $ 68,186,252 $ 62,094,438 $ 131,812,514 $ 107,970,674 Total outstanding long-term debt for governmental activities decreased in fiscal year 2021-22 by $17.8 million. This decrease can largely be attributed to a $15.1 million decrease in net pension liability which is due to the California Public Employees Retirement System (CalPERS) exceeding its expected rate of return in FY 2020-21. Additionally, the continuation of routine debt payments also contributed to the overall decrease in long-term debt.

CASH MANAGEMENT
To obtain flexibility in cash management, the City employs a pooled cash system (reference Note 2 – Cash and Investments in the notes to the basic financial statements). Under the pooled cash concept, the City invests the cash of all funds with maturities planned to coincide with cash needs. Idle cash is invested in certain eligible securities as constrained by law and further limited by the City’s Investment Policy. The goals of the City’s Investment Policy are safety, liquidity, and yield.

CAPITAL ASSETS
As of June 30, 2022, net capital assets (excluding right-to-use leased assets) of the governmental activities totaled $214.8 million and the net capital assets of the business-type activities totaled $141.8 million. Depreciation on capital assets is recognized in the Government-Wide Financial Statements. The City has elected to depreciate its infrastructure assets. In order to depreciate the infrastructure assets, an estimated useful life for each type of asset was determined using engineering standards as well as discussions with City staff regarding the City’s maintenance program for each type of asset. This allowed the estimated useful life of each asset type to be tailored to include the unique attributes of the City of El Paso de Robles. The following table presents summary information on the City’s capital assets as of June 30, 2021, and 2022:

Governmental Activities Business-Type Activities Total
2020-21 2021-22 2020-21 2021-22 2020-21 2021-22

CAPITAL ASSET DESCRIPTION
Land $ 20,997,495 $ 20,997,495 $ 8,562,314 $ 8,562,314 $ 29,559,809 $ 29,559,809 Construction in progress 17,610,517 23,384,332 8,528,498 6,154,448 26,139,015 29,538,780 Building & improvements 68,818,507 68,942,482 2,488,110 2,488,110 71,306,617 71,430,592 Equipment 15,559,345 15,682,731 6,960,756 7,303,684 22,520,101 22,986,415 Infrastructure 207,162,767 218,015,857 193,489,263 198,405,294 400,652,030 416,421,151 Accumulated depreciation (124,664,143) (132,176,179) (74,711,211) (81,121,198) (199,375,354) (213,297,377) Net capital assets $ 205,484,488 $ 214,846,718 $ 145,317,730 $ 141,792,652 $ 350,802,218 $ 356,639,370 The major capital asset additions for FY 2021-22 included:
• Various street infrastructure replacement and rehabilitation - $6.8 million • Design and construction of Fire Station No. 3 - $2.5 million • Airport airfield electrical upgrade - $1 million
26 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
• Tarr Well Rehabilitation - $830,558
• Spring Street 24th to 36th water and sewer line improvements - $2.7 million Additional information on capital assets can be found in Note 3 – Capital Assets in the notes to the basic financial statements.

GENERAL FUND BUDGETARY HIGHLIGHTS
The City’s budget is prepared according to California law. The most significant budgeted fund is the General Fund.

The City’s budget is a spending plan, which commits resources to the accomplishment of City Council goals and objectives.

Once adopted, operating appropriations shall not be subsequently adjusted unless specifically authorized by resolution identifying the fund from which the appropriation is to be made, the amount of the appropriations and budgetary account number. The City Manager may authorize the transfer of appropriations from one expenditure line item to another within the same fund, however, under no circumstances can an increase in appropriations occur without City Council authorization. Quarterly reports are used to keep the City Council informed of key budget issues, forecasts, and required changes. The budget amendments reported in the financial reports fall into three categories:
1) The carryover of appropriations for contracts, equipment, and/or projects approved in the previous fiscal year(s), but not completed as of fiscal year-end.
2) Increases or decreases in estimated revenues to reflect actual receipts of major revenues. 3) Additional appropriations for unforeseen, but necessary expenses or expenditures.

The General Fund’s original adopted budget has assumed an increase in fund balance of $557,500, whereas the final and amended budget decreased in fund balance by $6.5 million. This can mainly be attributed to:

1) Transfers Out: An increase of approximately $7.5 million in additional appropriations were made during the year mainly due to the creation of the internal service funds as previously mentioned. With this change in accounting, the cash associated with the Information Technology Fund and Fleet Maintenance Fund, was transferred out of the General Fund and into the standalone internal service fund. 2) General Government: An increase of approximately $1 million in additional appropriations was made during the year to account for FY 2020-21 project specific carry-overs, unanticipated repairs to Fire Station No. 2, unanticipated City weed abatement costs, lease commissions on City owned property, and budget corrections regarding supplemental requests for FY 2021-22 which include monies for library and recreation strategic planning, bilingual and other community outreach communications, a composting facility at the landfill, a pavement condition index study, and central irrigation systems at City facilities.

Despite the increase in budget from what was originally adopted, the City’s General Fund change in fund balance had a $5 million positive variance at the end of the fiscal year. Significant variances form actual to budget were due to tax revenues. The City received approximately $5.3 million more than originally estimated in sales and TOT revenues. This is because tourism rebounded much more rapidly than anticipated and the City benefited from being within the drive markets of the Bay-area and Los Angeles-area. 27 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS
The fiscal outlook for the City remains positive, with most major revenues projected to grow modestly over the next two years. Tourism activity remains robust within Paso Robles. In April 2022, Paso Robles experienced the highest hotel occupancy rate among all communities within San Luis Obispo, with average daily hotel room rates nearly 20 percent higher than April 2021. From October to December 2021, visitors spent an estimated $15 million for lodging within the City. As a result of the sustained positive trends, staff projects an 8% increase to transient occupancy tax for FY 2022-23 and 6% growth for FY 2023-24. TOT accounts for approximately 20% of all general fund revenues.

The continued growth of tourism in the region is also spurring several new hospitality related developments. The Community Development Department reports 15 lodging projects in various planning and building stages. There are multiple other tourism and wine industry related commercial and industrial projects in various stages of development. The budget includes funding to study the potential annexation of property to support the expansion of hospitality and entertainment development adjacent to State Route 46 East.

Although the local outlook remains positive, the broader economic view is less clear. The nation continues to experience record high inflation, stock market volatility, supply chain issues, all-time high gasoline prices and growing borrowing costs. Economists have divergent opinions on when a recession may occur, however after many years of economic growth it can be assumed an economic slowdown is imminent. The City Council has prioritized earmarking funds for general reserves and pension stabilization, which provide some budgetary insulation should the local economy begin to slow over the next two years. The adopted budgets for FY 2022-23 and 2023-24 reflect a fiscal approach that balances the robust local economic conditions with the headwinds that are appearing at the national level.

The City Council goals were developed through robust input and discussion process. The City Council held a public goals and budget priorities setting workshop on February 26, 2022. This session marked the sixth public goals and priorities activity the City has untaken since 2017. The City Council goals serve as the policy direction document for city government as well as the road map for developing and implementing the City’s biennial budget. The Council Goals guide the allocation of resources through the budget and capital improvement program, which then aligns with department work plans and capital projects. The workplans, projects, and priorities outlined within the City Council goals document are intended to be implemented, achieved, or constructed within the two‐year budget cycle. The final approval of the City Council goals occurred on April 19, 2022. The full report can be found at www.prcity.com/CouncilGoals
Other Items of Note:

1. Transient Occupancy Tax Increase: In November 2022, City voters approved a transient occupancy tax increase of 1%. This increase is not factored into revenue projections contained within the FY 2022-23 and 2023-24 budget because it was unknown at that time if the tax measure would be passed. Now that the tax measure has passed, an appropriations package will be brought to the City Council for consideration later in FY 2022-23.

2. Cannabis: The City Council has prioritized the creation of a cannabis governance framework to potentially authorize, regulate and tax specific types of cannabis operations within the City, including recreational retail sales. The process to develop the framework is underway. Should the City Council approve a framework and businesses begin operating within the next two years, the previously approved applicable cannabis business tax(es) will become effective. Once the framework and authorized uses are established, the City’s consultant can provide more precise revenue estimates. Currently, there are no revenues within the budget that pertain to potential recreational retail cannabis operations. Should the status change and if revenue is realized, an appropriations package will be brought back to the City Council at the appropriate time. 28 City of El Paso de Robles
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2022

3. Economic Development: The City Council has made economic development and vitality a priority goal. Staff is currently working to update the City’s Economic Development Strategy and is managing several projects, including the spaceport licensing project. Over the next two years, the budget includes nearly $1.4 million to fund these projects. This budget includes funding for business outreach and development and funding for data tools and partnerships. Upon completion of the EDSP update in late 2022, staff will provide the City Council with recommendations to activate the plan, which may include supplemental budget requests.

Additional funding for the spaceport licensing project will be subject to future City Council action and is not included in this budget. Once phase II of the spaceport feasibility study is complete in third quarter of 2022, staff will return to the City Council for additional direction. Any supplemental funding for the project will be considered at that time.

4. In March 2022, the City Council created an ad hoc committee to review a request from the El Camino Homeless Organization (ECHO) for a one-time grant of $444,000 to cover operating costs at its homeless shelter located at 1134 Black Oak Dr. Over the course of multiple ad-hoc meetings, members reviewed information provided by ECHO, community and city staff. At the conclusion of the meetings, the ad-hoc presented their findings to the full council on April 19, 2022. At the conclusion of City Council discussion on the matter, the City Council voted to contribute $222,000 per year for the next two years to support homeless services at the facility. As part of this action, the City Council directed staff to revise the existing agreement with ECHO to reflect the funding contribution and update reporting and data collection requirements. This contribution amount is included in the adopted budget.

5. Grant Writing and Legislative Advocacy: The City Council’s FY 2022-23 and 2023-24 adopted goals include several major projects and initiatives that are either dependent on or would be enhanced by state and federal grant funding. Additionally, the goals include an action item to develop a preliminary legislative platform that outlines legislative priorities and interests to guide advocacy efforts on behalf of the City. To increase capacity for staff to pursue grant opportunities and to aggressively advocate for City priorities at the state and federal level, staff is proposing to leverage the expertise of a third-party firm for these services. Staff recommends the use of one firm to perform both functions on behalf of the City for a monthly retainer fee. The firm will help develop the City’s legislative platform and implement that strategy at the state and federal levels. The firm will provide a comprehensive grant funding program, including developing a funding plan, identify grant opportunities and write/submit grant applications on behalf of the City.

Utilizing the same firm for grant writing and legislative advocacy will maximize the City’s impact at the state and federal levels. Staff is proposing to contract for these services for a period of 12 months and review the effectiveness at the end of the term. Funding of $90,000 for a 12-month pilot program is included in this budget.

CONTACTING THE CITY’S FINANCIAL MANAGEMENT TEAM
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives. If you have questions regarding this report, separate reports of the City’s component units or need any additional financial information, please contact the Office of Administrative Services at 821 Pine Street, Suite A, Paso Robles, CA 93446 or by phone at (805)237-3999 or by email at [email protected].
29 THIS PAGE IS INTENTIONALLY LEFT BLANK
30 STATEMENT OF NET POSITION AND STATEMENT OF ACTIVITIES The Statement of Net Position and the Statement of Activities are required by the Governmental Accounting Standards Board Statement No. 34 (GASB 34). Their purpose is to summarize the entire City’s financial activities and financial position. They are prepared on the same basis as is used by most businesses, which means they include all the City’s assets and deferred outflows of resources and all its liabilities and deferred inflows of resources, as well as all its revenues and expenses. This is known as the full accrual basis of accounting – the effect of all the City’s transactions is taken into account, regardless of whether or when cash changes hands.

The Statement of Net Position reports the difference between the City’s total assets and deferred outflows of resources and the City’s total liabilities and deferred inflows of resources, including all the City’s capital assets and all its long-term debt. The Statement of Net Position presents similar information to the old balance sheet format but presents it in a way that focuses the reader on the composition of the City’s net position, by subtracting total liabilities and deferred inflows of resources from total assets and deferred outflows of resources.

The Statement of Net Position summarizes the financial position of the City’s governmental activities in a single column, and the financial position of all City business-type activities in a single column; these columns are followed by a total column that presents the financial position of the entire City.

The City’s governmental activities include the activities of its General Fund, along with all its Special Revenue, Capital Projects, and Debt Service Funds. The City’s business-type activities include all its Enterprise Fund activities.

The Statement of Activities reports increases and decreases in the City’s net position. It is also prepared on the full accrual basis of accounting, which means it includes all the City’s revenues and all its expenses, regardless of when the cash changes hands. This differs from the “modified accrual” basis of accounting used in the governmental funds financial statements, which reflect only current assets, current liabilities, available revenues, and measurable expenditures.

The format of the Statement of Activities differs considerably from those prepared in the past. It presents the City’s expenses first, listed by program, and follows these with the expenses of its business-type activities. Program revenues – that is, revenues which are generated directly by these programs – are then deducted from program expenses to arrive at the net expense of each governmental and business-type program. The City’s general revenues are then listed in the governmental activities or business-type activities column, as appropriate, and the change in net position is computed and reconciled with the Statement of Net Position.

31 City of El Paso de Robles

STATEMENT OF NET POSITION
June 30, 2022
ASSETS
Current assets:

CaCash and investments $ 94,165,558 $ 23,943,470 $ 118,109,028 AcAccounts receivable 9,369,735 3,712,371 13,082,106 IntInterest receivable 568,340 65,661 634,001 DuDue from private‐purpose trust fund 113,048 ‐ 113,048 Pr Prepaid items 663,985 255 664,240 DeDeposits 16,000 250 16,250 InvInventory ‐ 340,675 340,675 IntInternal balances 662,025 (662,025) ‐ Total current assets 105,558,691 27,400,657 132,959,348 Noncurrent assets:

Le Leases receivable 6,581,062 12,562,934 19,143,996 Lo Loans receivable 4,361,230 1,127,818 5,489,048 NoNondepreciable capital assets 44,381,827 14,716,762 59,098,589 NeNet depreciable capital assets 170,464,891 127,075,888 297,540,779 NeNet right‐to‐use leased capital assets ‐ 1,200,908 1,200,908 Total noncurrent assets 226,989,918 155,483,402 382,473,320 Total assets 332,548,609 182,884,059 515,432,668

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding bonds 326,145 ‐ 326,145 Deferred other post‐employment benefits (OPEB) 240,032 71,335 311,367 Deferred pensions outflows 10,323,087 1,012,924 11,336,011 Total deferred outflows of resources 10,889,264 1,084,259 11,973,523

LIABILITIES
Current liabilities:

AcAccounts payable 4,052,580 877,103 4,929,683 AcAccrued payroll expenses 1,468,606 321,952 1,790,558 IntInterest payable 681,280 629,170 1,310,450 CuCustomer deposits ‐ 182,407 182,407 UnUnearned revenue 7,283,960 45,357 7,329,317 Le Leases due within one year 211,500 ‐ 211,500 DeDebt due within one year 3,531,169 3,059,089 6,590,258 Total current liabilities 17,229,095 5,115,078 22,344,173 Noncurrent liabilities:

CoCompensated absences 1,403,662 396,381 1,800,043 La Landfill closure, post‐closure costs 4,125,970 ‐ 4,125,970 Le Leases payable 1,016,221 ‐ 1,016,221 NeNet OPEB liability 6,181,475 1,837,131 8,018,606 NeNet pension liability 19,546,834 5,386,919 24,933,753 DeDebt due after one year 11,277,900 51,224,182 62,502,082 Total noncurrent liabilities 43,552,062 58,844,613 102,396,675 Total liabilities 60,781,157 63,959,691 124,740,848 Governmental
Activities
Business‐Type
Activities Total
The notes to financial statements are an integral part of this statement. 32 City of El Paso de Robles
STATEMENT OF NET POSITION (continued)
June 30, 2022

DEFERRED INFLOWS OF RESOURCES
Deferred leases $ 6,374,990 $ 12,219,660 $ 18,594,650 Deferred OPEB 929,365 276,206 1,205,571 Deferred pensionsinflows 11,642,759 2,023,220 13,665,979 Total deferred inflows of resources 18,947,114 14,519,086 33,466,200

NET POSITION
Net investment in capital assets 200,336,981 87,509,379 287,846,360 Restricted for:

Debt service 2,002,054 3,152,473 5,154,527 Disability access and compliance 84,038 ‐ 84,038 Health and welfare 359,486 ‐ 359,486 Highways and streets maintenance ‐ 2,388,910 2,388,910 Infrastructure and facilities expansion ‐ 21,246,186 21,246,186 Landfill maintenance 4,525,042 ‐ 4,525,042 Public, education, government access 290,198 ‐ 290,198 Unrestricted 32,476,707 14,827,689 47,304,396 Total net position $ 263,709,602 $ 105,489,541 $ 369,199,143 Governmental
Activities
Business‐Type
Activities Total
The notes to financial statements are an integral part of this statement. 33 City of El Paso de Robles

STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2022
Function/Programs Expenses
Governmental Activities:

General government $ 4,255,252 $ 1,300,883 $ 173,281 $ ‐ Public safety 18,873,101 2,804,134 623,055 207,758 Highways and streets 9,437,822 1,335,911 1,421,736 6,644,373 Sanitation 486,619 ‐ ‐ ‐ Health and welfare 21,118 ‐ 152,754 ‐ Culture‐recreation 8,944,983 3,250,250 13,656 149,385 Economic development and assistance 632,370 7,884 ‐ 45,436 Interest, issuance and agent fees on long‐term debt ‐ 728,305 ‐ ‐ Total governmental activities 43,379,570 8,699,062 2,384,482 7,046,952 Business‐Type Activities:

Water operations 13,916,471 17,616,104 320,210 233,790 Wastewater operations 10,051,515 12,269,500 105,170 197,250 Airport operations 1,384,856 912,473 ‐ 1,153,658 Transit operations 33,136 ‐ 1,016,122 ‐ Parking operations 481,163 408,640 ‐ ‐ Total business‐type activities 25,867,141 31,206,717 1,441,502 1,584,698 Total primary government $ 69,246,711 $ 39,905,779 $ 3,825,984 $ 8,631,650 General Revenues:

Taxes:

Pr       Property taxes
Sa       Sales and use taxes
Tr       Transient occupancy taxes
Ot      Other taxes
Us   Use of money and property
Ot   Other revenues
Tr Transfers
Total general revenues and transfers
Change in net position
Net position ‐ beginning of fiscal year
Net position ‐ end of fiscal year
Program Revenues
Charges for
Services
Operating Grants
and Contributions
Capital Grants and
Contributions
The notes to financial statements are an integral part of this statement. 34 $          (2,781,088) $                            ‐ $          (2,781,088) (15,238,154)                               ‐           (15,238,154) (35,802)                               ‐                   (35,802) (486,619)                               ‐                 (486,619) 131,636                               ‐                  131,636 (5,531,692)                               ‐             (5,531,692) (579,050)                               ‐                 (579,050) (728,305)                               ‐                 (728,305) (25,249,074)           (25,249,074)
‐               4,253,633               4,253,633
‐               2,520,405               2,520,405
‐                  681,275                  681,275
‐                  982,986                  982,986
‐                   (72,523)                   (72,523) ‐               8,365,776               8,365,776
(25,249,074)               8,365,776           (16,883,298) 14,765,732                    70,482             14,836,214 33,540,805                               ‐             33,540,805 9,803,368                              ‐               9,803,368 5,125,133                               ‐               5,125,133 (1,241,190)                 (415,414)             (1,656,604) 408,299                    24,762                  433,061 840,375                 (840,375)                               ‐ 63,242,522             (1,160,545)             62,081,977 37,993,448               7,205,231             45,198,679 225,716,154             98,284,310          324,000,464 $       263,709,602 $       105,489,541 $       369,199,143 263,709,602          105,489,541          369,199,143
‐                               ‐                               ‐ Net (Expense) Revenue and Changes in Net Position
Governmental
Activities
Business‐Type
Activities Total
35 THIS PAGE IS INTENTIONALLY LEFT BLANK
36 GOVERNMENTAL FUNDS FINANCIAL STATEMENTS

GASB Statement No. 34 revises the format of the Governmental Funds Financial Statements so that only individual major funds are presented, while nonmajor funds are combined in a single column. Major funds are defined generally as having significant activities or balances in the current year.

The governmental funds described below were determined to be major funds of the City this fiscal year. Individual nonmajor funds may be found in the Combining Statements Section.

General Fund
The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

Measure J-20 Supplemental Sales Tax Fund
This fund accounts for and reports the financial resources generated by the voter-approved Measure J-20, a one-cent supplemental sales tax approved by voters in 2020.

American Rescue Plan Act Fund
This Fund accounts for receipts and expenditures of money appropriated by the American Rescue Plan Act, a COVID-19 federal stimulus relief package signed by President Biden in 2021.

Specific Plans Fund
This Special Revenue fund accounts for collection from the payment of development impact fees as identified in the Borkey, Union/46, Chandler Ranch and Olsen Beechwood specific plans for public facilities and infrastructure.

Capital Projects Fund
This fund accounts for the City’s Capital Improvement Program (CIP) which was established to account for large capital and infrastructure projects that typically take multiple fiscal years to complete. 37 City of El Paso de Robles

BALANCE SHEET
Governmental Funds
June 30, 2022

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:

Cash and investments $ 26,457,418 $ 7,997,296 $ 5,353,052 $ 431,541 Accounts receivable 6,038,011 2,706,782 ‐ ‐ Leases receivable 6,581,062 ‐ ‐ ‐ Interest receivable 988,034 21,413 9,798 1,194 Due from private‐purpose trust fund ‐ ‐ ‐ ‐ Due from other funds 55,206 ‐ ‐ ‐ Loans receivable 516,193 ‐ ‐ ‐ Deposits 16,000 ‐ ‐ ‐ Prepaid items 118,142 ‐ ‐ ‐ Advances receivable 2,632,899 ‐ ‐ ‐ Total assets 43,402,965 10,725,491 5,362,850 432,735 Deferred outflows of resources:

Deferred interest expense ‐ ‐ ‐ 814,249 Total deferred outflows of resources ‐ ‐ ‐ 814,249 Total assets and deferred outflows of resources $ 43,402,965 $ 10,725,491 $ 5,362,850 $ 1,246,984 Liabilities:

Accounts payable $ 1,962,072 $ ‐ $ ‐ $ ‐ Accrued payroll expenses 1,331,288 ‐ 87,106 ‐ Interest payable ‐ ‐ ‐ 814,249 Unearned revenue ‐ 1,921,110 ‐ 5,362,850 Due to other funds ‐ ‐ ‐ ‐ Advances payable ‐ ‐ ‐ 1,817,652 Total liabilities 5,214,470 87,106 5,362,850 2,631,901 Deferred inflows of resources:

Deferred leases ‐ 6,374,990 ‐ ‐ Unavailable revenue 1,399,986 ‐ ‐ ‐ Total deferred inflows of resources 7,774,976 ‐ ‐ ‐ Fund balances (deficits):

Nonspendable 2,751,041 ‐ ‐ ‐ Restricted ‐ ‐ ‐ ‐ Assigned 632,738 10,638,385 ‐ ‐ Unassigned 27,029,740 ‐ ‐ (1,384,917) Total fund balances (deficits) 30,413,519 10,638,385 ‐ (1,384,917) Total liabilities, deferred inflows of resources, $ 43,402,965 $ 10,725,491 $ 5,362,850 $ 1,246,984

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND

FUND BALANCES (DEFICITS)
General Fund
Measure J‐20
Supplemental
Sales Tax Fund
American Rescue
Plan Act Fund
Specific Plans
Fund
The notes to financial statements are an integral part of this statement. 38 $         17,074,272 $         30,744,285 $         88,057,864 26,853                  538,783               9,310,429 ‐ ‐                                              6,581,062 ‐                  419,970               1,440,409
‐                  113,048                  113,048
‐ ‐                                                   55,206 ‐               3,845,037               4,361,230
‐ ‐                                                   16,000 ‐ ‐                                                 118,142 ‐ ‐                                              2,632,899 17,101,125             35,661,123          112,686,289
‐                    69,547                  883,796
‐                    69,547                  883,796
$         17,101,125 $         35,730,670 $       113,570,085 $            1,540,173 $               400,877 $            3,903,122 ‐                    12,940               1,431,334
‐                    69,547                  883,796
‐                               ‐               7,283,960 ‐                    55,206                    55,206
‐                  153,222               1,970,874
1,540,173                  691,792             15,528,292 ‐                               ‐               6,374,990 ‐               4,296,186               5,696,172
‐               4,296,186             12,071,162
‐                               ‐               2,751,041 ‐             30,895,914             30,895,914
15,560,952                               ‐             26,832,075 ‐                 (153,222)             25,491,601               7,238,617           (19,791,123) 15,560,952             30,742,692             85,970,631 $         17,101,125 $         35,730,670 $       113,570,085 Capital Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds
39 THIS PAGE IS INTENTIONALLY LEFT BLANK
40 City of El Paso de Robles

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
June 30, 2022
Total fund balances ‐ governmental funds $ 85,970,631 Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets at historical cost $       347,022,897
Accumulated depreciation         (132,176,179)
Right‐to‐use leased assets               1,540,419
Accumulated amortization                 (339,511)
Net capital assets          216,047,626
4,812,376
(681,280)
Compensated absences               2,671,162
Capital leases payable                  301,151
Leases payable               1,227,721
Certificates of participation                  286,436
General obligation bonds             11,060,091
Loans payable               1,893,891
Accrued landfill closure costs               4,125,970
Net OPEB liability               6,181,475
Net pension liability             19,546,834
Total long‐term liabilities           (47,294,731)
326,145
(2,009,005)
6,537,840
Total net position ‐ governmental activities $       263,709,602 263,709,602
‐
Internal service funds are used to charge activities involved with rendering services to departments within the City. Assets and liabilities of the internal service funds not mentioned above are:

Deferred outflows and inflows of resources relating to pensions and other post‐employment benefits are applicable to future periods and, therefore, are not reported in governmental funds. In the Statement of Net Position, deferred outflows and inflows of resources related to pensions and other post‐employment benefits are reported. The difference between deferred outflows of resources of $10,563,119 and deferred inflows of $12,572,124 is:

Capital assets are not current financial resources and, therefore, are not reported in the governmental funds. In the Statement of Net Position, all assets, including capital and right‐to‐use leased assets, and accumulated depreciation and amortization are reported.

Certain revenues in the governmental receivables are unavailable because they cannot be used to meet current financial obligations. In the Statement of Net Position, revenues are recognized when earned.

Long‐term liabilities are applicable to future periods and, therefore, are not reported in governmental funds. In the Statement of Net Position, all liabilities, including long‐term liabilities, are reported. Long‐term liabilities relating to governmental activities consist of:

Interest expense on long‐term debt is recognized in the period in which it matures and is paid in governmental funds. However, in the Statement of Net Position, it is recognized in the period that it is incurred.

The deferred loss on refunding of bonds is applicable to future periods and, therefore, is not reported in governmental funds. In the Statement of Net Position, the deferred loss on refunding of bonds is reported.

The notes to financial statements are an integral part of this statement. 41 City of El Paso de Robles

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Governmental Funds
For the Fiscal Year Ended June 30, 2022

REVENUES
Taxes 47,644,714 $ $ 13,142,001 $ ‐ $ ‐ Licenses and permits ‐ 786,474 ‐ ‐ Fines and forfeitures ‐ 97,187 ‐ ‐ Use of money and property (14,726) (250,162) (100,502) (12,621) Intergovernmental revenues 543,027 358,764 ‐ 137,563 Charges for current services ‐ 2,505,153 ‐ 20,124 Other revenues 346,193 ‐ ‐ 627 Total revenues 51,908,022 13,250,603 37,061 8,130

EXPENDITURES
Current:

GeGeneral government ‐ 11,491,687 ‐ ‐ PuPublic safety 19,250,957 1,113,026 ‐ ‐ Hi Highways and streets 2,563,716 153,189 ‐ ‐ Sa Sanitation 437,239 ‐ ‐ ‐ HeHealth and welfare ‐ ‐ ‐ ‐ CuCulture‐recreation 5,029,620 ‐ ‐ ‐ Ec Economic development and assistance ‐ 591,765 ‐ Capital outlay 196,618 20,348 ‐ ‐ Debt service:

IntInterest 80,383 ‐ ‐ ‐ Pr Principal 141,041 ‐ ‐ ‐ Intergovernmental ‐ ‐ ‐ ‐ Total expenditures 39,783,026 ‐ 1,286,563 ‐ 12,124,996 11,964,040 37,061 8,130

OTHER FINANCING SOURCES (USES)
Transfers in                  907,159                               ‐                               ‐                               ‐ Transfers out           (14,513,894)             (3,018,936)                   (37,061)                               ‐ Total other financing sources (uses)           (13,606,735)             (3,018,936)                   (37,061)                               ‐ Net change in fund balances (deficits)             (1,481,739)                ‐ 8,945,104                                                      8,130 Fund balances (deficits) ‐ July 1             31,895,258               1,693,281                               ‐             (1,393,047) Fund balances (deficits) ‐ June 30 $         30,413,519 $         10,638,385 $                            ‐ $          (1,384,917) ‐                           ‐                           ‐                           ‐ Excess (deficiency) of revenues over (under)
expenditures
General Fund
Measure J‐20
Supplemental
Sales Tax Fund
Specific Plans
Fund
American Rescue
Plan Act Fund
The notes to financial statements are an integral part of this statement. 42 $                            ‐ $            2,448,323 $         63,235,038 ‐ ‐                                                 786,474 ‐ ‐                                                   97,187 ‐                 (850,413)             (1,228,424)
329,623               1,879,471               3,248,448 ‐               5,421,835               7,947,112
‐ ‐                                                 346,820 329,623               8,899,216             74,432,655
8,409                       2,250             11,502,346 ‐                    28,532             20,392,515
‐                  532,715               3,249,620
‐ ‐                                                 437,239 ‐                    17,359                    17,359
154,352               2,193,283               7,377,255 ‐                  591,765
9,810,166               1,012,368             11,039,500 ‐                  834,728                  915,111
‐              1,703,798               1,844,839
‐                       1,902                       1,902 9,972,927               6,326,935             57,369,451 (9,643,304)               2,572,281             17,063,204 13,678,874                  465,526             15,051,559 ‐             (2,238,289)           (19,808,180)
13,678,874             (1,772,763)             (4,756,621) 4,035,570                  799,518             12,306,583 11,525,382             29,943,174             73,664,048 $         15,560,952 $         30,742,692 $         85,970,631 ‐ ‐                                        85,970,631
‐
Capital Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds
43 City of El Paso de Robles

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES For the Fiscal Year Ended June 30, 2022
Total net change in fund balances ‐ governmental funds $ 12,306,583 Amounts reported for governmental activities in the Statement of Activities are different because:

Capital outlay $         11,039,500
Depreciation             (8,150,525)
Amortization (339,511)
Capital contributions               6,182,984
Loss on disposal of capital asset                     (6,463) Total               8,725,985
(22,890)
44,140
2,054,639
(65,231)
(111,969)
(26,301)
(149,837)
9,120,108
312,698
In governmental funds, compensated absences are measured by the amount of financial resources used (essentially the amount paid). In the Statement of Activities, these items are measured by the amounts earned during the fiscal year. This fiscal year, compensated absences earned exceeded the amounts used by:

In governmental funds, pension costs are recognized when employer contributions are made. In the Statement of Activities, pension costs are recognized when incurred. This amount is the net change in net pension liability, deferred outflows of resources and deferred inflows of resources.

In governmental funds, other post‐employment benefit costs are recognized when employer contributions are made. In the Statement of Activities, other post‐employment benefit costs are recognized when incurred. This amount is the net change in net OPEB liability and deferred inflows of resources.

Landfill closure and post‐closure costs reported in the Statement of Activities do not require the use of current financial resources, and therefore, are not reported as expenditures in the governmental funds.

In governmental funds, lease expenses are recognized when payments are made. In the Statement of Activities, payments are reported as decreases in leases payable. This is the amount of repayments of debt made in the period.

In governmental funds, capital outlays are reported as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives as depreciation or amortization expense. This is the amount by which capital outlay and capital contributions exceed depreciation/amortization expense and loss on disposal of capital assets during the current fiscal period.

In governmental funds, certain receivables are unavailable because they cannot be used to meet current financial obligations. In the Statement of Net Position, revenues are recognized when earned.

In governmental funds, interest on long‐term debt is recognized in the period that it becomes due. In the Statement of Activities, it is recognized in the period that it is incurred. Unmatured interest owed at the end of the period, less matured interest paid during the period but owing from the prior period was:

In governmental funds, proceeds and repayments of long‐term debt are reported as other financing sources and uses, respectively. In the Statement of Activities, proceeds and repayments of long‐term debt are reported as increases and decreases in liabilities, respectively. This is the amount of repayments of debt made in the period.

In governmental funds, the impacts of premiums, discounts, and losses on refunding of debt are reported at the issuance of debt. In the Statement of Activities, those amounts are amortized over the life of the debt. This amount represents the amortization of a loss on refunding.

The notes to financial statements are an integral part of this statement. 44 City of El Paso de Robles

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES (continued) For the Fiscal Year Ended June 30, 2022
$ 5,805,523
Change in net position ‐ governmental activities $ 37,993,448 37,993,448
Internal service funds are used to charge the cost of activities involved in rendering services to departments within the City. This amount is the net revenue of the internal service funds is reported with governmental activities.

The notes to financial statements are an integral part of this statement. 45 THIS PAGE IS INTENTIONALLY LEFT BLANK
46 PROPRIETARY FUNDS FINANCIAL STATEMENTS
The City maintains two different types of Proprietary Funds: Enterprise Funds and Internal Service Funds. Enterprise Funds are used when the City charges customers for the services it provides, whether to outside customers or to other units of the City. An internal service fund is used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government. Both Enterprise and Internal Service Funds are generally reported as proprietary funds. Proprietary fund statements, like the government-wide statements, provide short-term and long-term financial information about the activities the City operates like businesses, such as utility services which are operated in a manner similar to a private business enterprise. The intent of the City is that the cost of providing goods and services be financed primarily through user charges.

The concept of major funds established by GASB Statement No. 34 extends to proprietary funds. The City has identified the funds below as major proprietary funds in the current fiscal year. GASB Statement No. 34 does not provide for the disclosure of budget versus actual comparisons regarding proprietary funds.

For the Proprietary Fund Financial Statements, the internal service funds are combined in a single column. Individual internal service funds may be found in the Individual Fund Financial Statements and Schedules.

Water Fund
This fund is used to account for the operation and maintenance of the City's water treatment, production, transmission, and distribution system, and includes accounting for water connections and the Nacimiento water project.

Wastewater Fund
This fund is used to account for the operation and maintenance of the City's sewer collection and treatment system as well as sewer connections.

Airport Fund
This fund is used to account for the operation, maintenance, and capital improvements of the City's airport.

Transit Fund
This fund is used to account for the operation and maintenance of the City's dial-a-ride and fixed route transit systems funded from Transportation Development Act funds.

Parking Fund
This fund is used to account for the operation and maintenance of the City’s Downtown Parking program. 47 City of El Paso de Robles

STATEMENT OF NET POSITION
Proprietary Funds
June 30, 2022
Water Wastewater Airport Transit
ASSETS
Current assets:

CaCash and investments $ 11,337,199 $ 5,631,874 $ 2,966,418 $ 3,611,626 AcAccounts receivable 1,798,543 1,284,127 578,528 ‐ IntInterest receivable 28,598 14,264 8,626 9,813 Pr Prepaid items 255 ‐ ‐ ‐ DeDeposits ‐ ‐ ‐ ‐ InvInventory 340,675 ‐ ‐ ‐ 0 Total current assets 13,505,270 6,930,265 3,553,572 3,621,439 0 Noncurrent assets:

Le Leases receivable ‐ ‐ ‐ 12,562,934 Lo Loans receivable 376,041 751,777 ‐ ‐ Capital assets:

NondNondepreciable assets 140,693 5,480,222 ‐ 9,095,847 Depr Depreciable assets, net 41,945,196 76,112,427 6,166,418 781,157 0 Total noncurrent assets 42,461,930 82,344,426 27,825,199 781,157 Total assets 55,967,200 89,274,691 31,378,771 4,402,596

DEFERRED OUTFLOWS OF RESOURCES
Deferred other post‐employment benefits (OPEB) 27,617 35,153 2,522 ‐ Deferred pensions outflows 402,842 431,567 ‐ 96,098 Total deferred outflows of resources 430,459 466,720 ‐ 98,620

LIABILITIES
Current liabilities:

AcAccounts payable 468,398 243,218 85,680 ‐ AcAccrued payroll expenses 106,676 156,512 ‐ 35,426 AdAdvances payable ‐ ‐ ‐ ‐ IntInterest payable 48,055 575,051 6,064 ‐ CuCustomer deposits 182,407 ‐ ‐ ‐ UnUnearned revenue ‐ ‐ ‐ 45,357 DeDebt due within one year 237,681 2,766,032 ‐ 34,639 Total current liabilities 1,043,217 3,740,813 207,166 ‐ Noncurrent liabilities:

CoCompensated absences 101,921 204,332 ‐ 38,744 NeNet OPEB liability 711,250 905,301 64,951 ‐ NeNet pension liability 2,142,390 2,295,154 ‐ 511,070 DeDebt due after one year 6,506,898 44,352,736 ‐ 332,511 Total noncurrent liabilities 9,462,459 47,757,523 ‐ 947,276 Total liabilities 10,505,676 51,498,336 1,154,442 ‐

DEFERRED INFLOWS OF RESOURCES
Deferred leases                                ‐ ‐                                             ‐ 12,219,660 Deferred OPEB                  106,934                  136,109                       9,765                               ‐ Deferred pensionsinflows                  804,639                  862,014                   ‐ 191,948 Total deferred inflows of resources                  911,573                  998,123              ‐ 12,421,373 Enterprise Funds
The notes to financial statements are an integral part of this statement. 48 Parking Total
$                            ‐ $         23,547,117 $         6,504,047 51,173               3,712,371                  59,306
125                    61,426                  15,963
‐                          255               545,843
250                          250                             ‐ ‐                  340,675                             ‐ 51,548             27,662,094            7,125,159
‐             12,562,934                             ‐
‐               1,127,818                             ‐ ‐             14,716,762                             ‐
192,796          125,197,994            6,355,428
192,796          153,605,508            6,355,428
244,344          181,267,602          13,480,587
3,020                    68,312                  10,431 24,224                  954,731               194,737
27,244               1,023,043               205,168
30,181                  827,477               199,084
7,560                  306,174                  53,050
662,025                  662,025                             ‐ ‐                  629,170                    5,433
‐                  182,407                             ‐ ‐                    45,357                             ‐ ‐               3,038,352               162,098
699,766               5,690,962               419,665
11,140                  356,137               134,851
77,780               1,759,282               268,623
128,826               5,077,440            1,035,650
‐             51,192,145               191,829
217,746             58,385,004            1,630,953
917,512             64,075,966            2,050,618
‐             12,219,660                             ‐
11,694                  264,502                  40,387 48,385               1,906,986               388,970
60,079             14,391,148               429,357
Continued
Total Internal
Service Funds
Enterprise Funds
49 City of El Paso de Robles
STATEMENT OF NET POSITION (continued)
Proprietary Funds
June 30, 2022
Water Wastewater Airport Transit

NET POSITION
Net investment in capital assets $         35,341,310 $         34,473,881 $         14,895,115 $               781,157 Restricted for debt service                               ‐               3,152,473                               ‐                               ‐ Unrestricted               9,639,100                 (381,402)               3,006,461               3,621,439 Total net position $         44,980,410 $         37,244,952 $         17,901,576 $            4,402,596 Enterprise Funds
The notes to financial statements are an integral part of this statement. 50 Parking Total
$               192,796 $         85,684,259 $         6,001,501 ‐               3,152,473                             ‐ (898,799)             14,986,799            5,204,279
$              (706,003) $       103,823,531 $       11,205,780 Concluded
Enterprise Funds Total Internal
Service Funds
51 City of El Paso de Robles

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION Proprietary Funds
For the Fiscal Year Ended June 30, 2022
Water Wastewater Airport Transit

OPERATING REVENUES
Charges for current services $ 17,616,104 $ 12,269,500 $ 116,001 $ ‐ Rents and leases ‐ ‐ 796,472 ‐ Operating grants and contributions 320,210 ‐ 105,170 1,016,122 Other revenues 23,455 ‐ 1,307 ‐ Total operating revenues 17,959,769 12,374,670 913,780 1,016,122

OPERATING EXPENSES
Salaries and benefits 1,710,658 2,158,684 ‐ 437,254 Maintenance and operations 10,423,267 2,975,315 ‐ 310,091 Depreciation and amortization 2,131,843 3,924,175 576,992 33,136 Total operating expenses 14,265,768 9,058,174 1,324,337 33,136 Operating income (loss) 3,694,001 3,316,496 (410,557) 982,986

NONOPERATING REVENUES (EXPENSES)
Taxes                               ‐                               ‐                    70,482                               ‐ Investment income (loss)                 (308,193)                 (142,091)                  188,091                 (106,748) Gain/(loss) on disposal of capital asset                                ‐ ‐                                ‐                                ‐ Loss on termination of lease                               ‐                               ‐                     (7,264)                               ‐ Interest expense                 (198,876)                 (905,623)                    ‐ (16,170) (507,069)             (1,047,714)                  235,139                 (106,748) 3,186,932               2,268,782                 (175,418)                  876,238 Capital grants and contributions                  233,790                  197,250                ‐ 1,153,658 Transfers in                                ‐ ‐                                ‐                                ‐ Transfers out             (1,061,056)                 (916,031)                 (129,458)                               ‐ Change in net position               2,359,666               1,550,001                  848,782                  876,238 Net position ‐ July 1             42,620,744             35,694,951             17,052,794               3,526,358 Net position ‐ June 30 $         44,980,410 $         37,244,952 $         17,901,576 $            4,402,596 ‐                           ‐                           ‐                           ‐ Enterprise Funds
Total nonoperating revenues (expenses)
Income (loss) before capital grants and
contributions and transfers
The notes to financial statements are an integral part of this statement. 52 Parking Total
$               408,640 $         30,410,245 $         6,770,833 ‐                  796,472                             ‐ ‐               1,441,502                             ‐ ‐                    24,762                  61,479
408,640             32,672,981            6,832,312
190,748               4,497,344            2,774,332
211,617             13,920,290            3,453,315
50,431               6,716,577                             ‐ 452,796             25,134,211            6,227,647
(44,156)               7,538,770               604,665
‐                    70,482                             ‐ (1,621)                 (370,562)              (166,445) ‐                               ‐               140,436 ‐                     (7,264)                             ‐ (9,571)             (1,130,240)                (10,407) (11,192)             (1,437,584)                (36,416) (55,348)               6,101,186               568,249
‐               1,584,698            3,734,247
‐ ‐                                           6,903,284 (40,118)              ‐ (2,146,663)
(95,466)               5,539,221          11,205,780
(610,537)              ‐ 98,284,310
$              (706,003) $       103,823,531 $       11,205,780 ‐                           ‐                        ‐
Total Internal
Service Funds
Enterprise Funds
53 City of El Paso de Robles

STATEMENT OF CASH FLOWS
Proprietary Funds
For the Fiscal Year Ended June 30, 2022
Water Wastewater Airport Transit

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and other agencies $ 18,199,274 $ 12,104,278 $ 661,893 $ 1,016,122 Payments to employees (2,013,931) (3,173,215) (300,265) ‐ Payments to suppliers (10,491,532) (3,014,083) ‐ (237,415) Net cash provided by operating activities 5,693,811 5,916,980 124,213 1,016,122

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers out to other funds (429,680) (374,723) (35,972) ‐ Tax revenue received ‐ ‐ 70,482 ‐ (429,680) (374,723) 34,510 ‐ Grant revenues received ‐ ‐ 588,738 ‐ Transfers in from other funds ‐ ‐ ‐ ‐ Purchase of capital assets (649,829) (789,300) (1,070,975) ‐ Debt payments made (465,391) (2,680,808) (33,295) ‐ Interest payments made (202,195) (939,238) (16,170) ‐ Net proceeds from interfund advances ‐ ‐ ‐ ‐ Proceeds from sale of capital assets ‐ ‐ ‐ ‐ (1,317,415) (4,409,346) (531,702) ‐

CASH FLOWS FROM INVESTING ACTIVITIES
Loss on termination of lease ‐ ‐ (7,264) ‐ Net investment income received (313,910) (141,277) 189,528 (107,958) Net cash provided (used) by investing activities (313,910) (141,277) 182,264 (107,958) 3,632,806 991,634 (190,715) 908,164 Cash and cash equivalents ‐ beginning of fiscal year 7,704,393 4,640,240 3,157,133 2,703,462 Cash and cash equivalents ‐ end of fiscal year $ 11,337,199 $ 5,631,874 $ 2,966,418 $ 3,611,626 11,337,199 5,631,874 2,966,418 3,611,626 ‐ ‐ ‐ ‐ Enterprise Funds
Net cash provided (used) by capital and related
financing activities

CASH FLOWS FROM CAPITAL AND RELATED FINANCING

ACTIVITIES
Net increase (decrease) in cash and cash
equivalents
Net cash provided (used) by noncapital financing
activities
The notes to financial statements are an integral part of this statement. 54 Parking Total
$               357,467 $         32,339,034 $         6,773,006 (152,864)             (5,640,275)           (1,057,969) (194,468)           (13,937,498)           (3,215,834)
10,135             12,761,261            2,499,203
‐                 (840,375)                             ‐ ‐                    70,482                             ‐ ‐                 (769,893)                             ‐ ‐                  588,738                             ‐ ‐                               ‐            5,012,755
‐             (2,510,104)              (795,313)
‐             (3,179,494)              (157,951)
(26,409)             (1,184,012)                (12,675) 17,715                    17,715                             ‐ ‐                               ‐               140,436 (8,694)             (6,267,157)            4,187,252
‐                     (7,264)                             ‐ (1,746)                 (375,363)              (182,408) (1,746)                 (382,627)              (182,408) (305)               5,341,584            6,504,047
305              ‐ 18,205,533
$                            ‐ $         23,547,117 $         6,504,047 ‐            6,504,047
‐ ‐
Total Internal
Service Funds
Enterprise Funds
55 City of El Paso de Robles
STATEMENT OF CASH FLOWS (continued)
Proprietary Funds
For the Fiscal Year Ended June 30, 2022
Water Wastewater Airport Transit
Operating income (loss) $            3,694,001 $            3,316,496 $              (410,557) $               982,986 Adjustments to reconcile operating activities:

Depreciation and amortization expense 2,131,843 3,924,175 576,992 33,136 Accounts receivable 275,942 (245,202) 46,030 ‐ Prepaid items (255) ‐ ‐ ‐ Deposits 23,102 ‐ ‐ ‐ Inventory (36,576) ‐ ‐ ‐ Loans receivable (12,814) (25,190) ‐ ‐ Leases receivable ‐ ‐ 967,969 ‐ Deferred outflows of resources for pensions 10,546 126,371 ‐ (19,749) Deferred outflows of resources for OPEB 171,613 230,203 15,551 ‐ Accounts payable (54,536) (38,768) 72,676 ‐ Accrued payroll expenses 31,103 43,307 ‐ 22,785 Customer deposits (23,623) ‐ ‐ ‐ Unearned revenue ‐ ‐ ‐ 45,357 Compensated absences (167,224) (77,368) ‐ 7,301 Net OPEB liability (100,135) (175,390) (8,654) ‐ Net pension liability (970,312) (1,905,969) ‐ (63,818) Deferred inflows of resources for leases ‐ ‐ ‐ (1,311,243) Deferred inflows of resources for pensions 795,446 849,607 ‐ 190,250 Deferred inflows of resources for OPEB (74,310) (105,292) ‐ (6,677) Net cash provided by operating activities $ 5,693,811 $ 5,916,980 $ 124,213 $ 1,016,122 5,693,811 5,916,980 124,213 1,016,122 Non‐cash activity: ‐ ‐ ‐ ‐ Contributed capital asset $ 233,790 $ 197,250 $ ‐ $ ‐ Amortization on premium on refunding bonds ‐ 24,750 ‐ ‐ Transfer capital lease payable to internal service funds 31,298 26,079 15,649 ‐ Transfer capital assets to internal service funds (662,674) (567,388) ‐ (109,135) Transfer prepaid items to internal service funds ‐ ‐ ‐ ‐ Enterprise Funds
Changes in assets, deferred outflows of resources,
liabilities and deferred inflows of resources:

Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:

The notes to financial statements are an integral part of this statement. 56 Parking Total
$                (44,156) $            7,538,770 $            604,665 50,431                ‐ 6,716,577
(51,173)                    25,597                (59,306) ‐                         (255)                  38,397 (250)                     ‐ 22,852
‐                    ‐ (36,576)
‐                    ‐ (38,004)
‐                   ‐ 967,969
1,517                  118,685              (194,737)
6,123                  423,490                (10,431)
17,399                     (3,229)               199,084 3,112                  100,307                  53,050
‐                    ‐ (23,623)
‐                     ‐ 45,357
395                 (236,896)               134,851
40,545                 (243,634)               268,623
(64,996)             (3,005,095)            1,035,650
‐             (1,311,243)                             ‐ 47,812               1,883,115               388,970
3,376                 (182,903)                  40,387 $                 10,135 $         12,761,261 $         2,499,203 10,135            2,499,203
‐                             ‐
$                            ‐ $               431,040 $                         ‐ ‐                    24,750                             ‐ ‐                    73,026              (518,874)
(40,119)             (1,379,316)            5,560,111
‐                               ‐               584,240 Total Internal
Service Funds
Enterprise Funds
57 THIS PAGE IS INTENTIONALLY LEFT BLANK
58 FIDUCIARY FUNDS

Fiduciary Funds Financial Statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. These funds are used to account for assets held by the City for individuals, private organizations, other governmental units, and/or other funds, and therefore, they cannot be used to support the government's own programs.

For the Fiduciary Fund Financial Statements, the custodial funds are combined in a single column. Individual custodial funds may be found in the Individual Fund Financial Statements and Schedules.

Private-Purpose Trust Fund
This fund is to account for the financial activities of the Successor Agency (the former and dissolved Redevelopment Agency) of the City.

Pension Trust Fund
This fund was established to prefund the City’s outstanding pension obligation and can only be used to offset CalPERS pension costs.
59 City of El Paso de Robles

STATEMENT OF FIDUCIARY NET POSITION
June 30, 2022
ASSETS
CaCash and cash equivalents $ 4,126,948 $ ‐ $ 121,690 Investments held in mutual funds ‐ ‐ 8,125,630 Interest receivable 506,889 ‐ 299 Loans receivable 3,020,000 ‐ ‐ Total assets 7,653,837 8,125,630 121,989

LIABILITIES
Unearned revenue ‐ 829,475 ‐ Interest payable 309,289 ‐ ‐ Bonds payable 10,273,747 ‐ ‐ Due to the City ‐ 113,048 ‐ Due to other agencies ‐ ‐ 121,989 Total liabilities ‐ 11,525,559 121,989

NET POSITION
Restricted in trust for:
(3,871,722) ‐ ‐ Pension benefits ‐ 8,125,630 ‐ Total net position $ (3,871,722) $ 8,125,630 $ ‐ Successor Agency to the former
Redevelopment Agency
Total Custodial
Funds
Pension Trust
Fund
Private‐Purpose
Trust Fund
The notes to financial statements are an integral part of this statement. 60 City of El Paso de Robles

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
For the Fiscal Year Ended June 30, 2022

ADDITIONS
Property taxes $ 1,221,443 $ ‐ $ ‐ Use of money and property (11,656) (1,235,351) (3,052) Grant revenue ‐ ‐ 141,590 Custodial fund contributions ‐ ‐ 100,236 Contributions from the City of Paso Robles ‐ 421,000 ‐ Total additions 1,209,787 (814,351) 238,774

DELETIONS
Administration 11,728 ‐ 80,666 Amortization 3,500 ‐ ‐ Interest and fiscal agent fees 627,834 ‐ 30,875 Beneficiary payments ‐ ‐ 158,108 Total deletions 643,062 30,875 238,774 Change in net position 566,725 (845,226) ‐ Net position ‐ July 1 (6,721,426) 8,970,856 ‐ Prior period adjustments 2,282,979 ‐ ‐ Net position, restated ‐ July 1 (4,438,447) 8,970,856 ‐ Net position ‐ June 30 $ (3,871,722) $ 8,125,630 $ ‐ Total Custodial
Funds
Pension Trust
Fund
Private‐Purpose
Trust Fund
The notes to financial statements are an integral part of this statement. 61 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of El Paso de Robles (the “City”) have been prepared in conformity with accounting principles generally accepted in the United States as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant accounting policies for the City are described below:

A. Reporting Entity
The accompanying annual comprehensive financial report includes the financial activities of the City and its component unit, El Paso de Robles Public Financing Authority (Authority). The financial activities of the foregoing entity have been aggregated and merged (termed “blended”) with those of the City in the accompanying financial statements, as it meets the criteria for inclusion as set forth in the GASB Statement No. 14, as amended by GASB Statements No. 39, No. 61, and No. 80.

The City was incorporated in 1889 and operates under the State of California City Council-Manager form of government. The governing body consists of a five-member City Council: the Mayor, elected at large by voters of the City; and four councilmembers elected by-district elections. The City also elects one City Treasurer at large; the City Clerk is an appointed position. The City is a “full-service” municipality providing: Public safety (police and fire), library, recreation, planning, zoning, streets and road maintenance, public improvements, water, sewer, airport operations, and general administrative services.

The City Council members, in separate sessions, serve as the governing board of the Authority and, as such, this entity is presented as a blended component unit. The Authority was formed by the City as a conduit for long-term debt financing and is governed by the City Council. The Authority exists and acts as a separate public entity and has the power to acquire, purchase, construct, finance, lease, and/or sell public facilities and appurtenances necessary or convenient for the public purposes of the City. The Authority has no assets of its own. All capital assets acquired by the City under the Authority are included in the financial statements.

B. Basis of Presentation
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity.

The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balance or net position, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which the governmental resources are to be spent and the means by which spending activities are controlled.

Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government-wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of GASB.

Government-Wide Financial Statements: The Statement of Net Position and a Statement of Activities. These statements present summaries of Governmental and Business-Type Activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these statements.

Fund Financial Statements: The Fund Financial Statements provide information about the City’s funds, including fiduciary funds and the blended component unit. Separate statements for each fund category (governmental, proprietary, and fiduciary) are presented. The emphasis of the Fund Financial Statements is on major individual funds, each of which is displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds.
62 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Proprietary funds operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses, depreciation, and amortization on capital assets. All expenses not meeting this definition are reported as nonoperating expenses.

C. Major Funds
The City reported the following major governmental funds in the accompanying financial statements:

General Fund – The general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

Measure J-20 Supplemental Sales Tax Fund – Accounts for and reports the financial resources generated by the voterapproved Measure J-20, a one-cent supplemental sales tax approved by voters in 2020.

American Rescue Plan Act Fund – Accounts for receipts and expenditures of money appropriated by the American Rescue Plan Act, a COVID-19 federal stimulus relief package signed by President Biden in 2021.

Capital Projects Fund – Accounts for and reports the financial resources that are restricted, committed or assigned to expenditures for major capital outlays including the acquisition or construction of capital equipment, facilities, and infrastructure.

Specific Plans Fund – Accounts for development impact fees assessed and collected for certain permits constructed within the Borkey, Union/46, Chandler Ranch, and Olsen Beechwood specific plans. Funds are to be used for public facilities and infrastructure in those specific areas.

The City reported all enterprise funds as major proprietary funds in the accompanying financial statements:

Water Fund – Accounts for the operation and maintenance of the City’s water production, transmission, and distribution system which is necessary to provide water service to the residents of the City.

Wastewater Fund – Accounts for the operation and maintenance of the City’s sewer collection and treatment system which is necessary to provide sewer services to the residents of the City.

Airport Fund – Accounts for the operation and maintenance activities of the City’s airport.

Transit Fund – Accounts for the operation and maintenance activities for the City’s transit system, including both demand response and fixed route services as well as funding contributions to the regional transit system.

Parking Fund – Accounts for the operation and maintenance activities for the City’s Downtown Parking program.

The City reports the following internal service funds as proprietary funds:

Information Technology Fund – Accounts for the maintenance and replacement of business equipment used by City departments.

Fleet and Equipment Fund – Accounts for the operations, maintenance, and replacement of the City’s fleet of vehicles and related equipment.
63 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Risk Management Fund – Accounts for liability, property, and workers’ compensation insurance.

The City also reports the following fiduciary funds:

Private Purpose Trust Fund – The Successor Agency to the Former Redevelopment Agency is a private-purpose trust fund to account for the financial activities of the dissolved Redevelopment Agency (RDA). Private-purpose trust funds are used to report all trust arrangements (other than pension and investment trust funds) “under which principal and income benefit individuals, private organizations, or other governments.” Pension Trust Fund – The Section 115 Pension Trust was established to prefund the City’s outstanding pension obligation and can only be used to offset California Public Employees’ Retirement System pension costs.

Custodial Funds – 1) Accounts for funds to provide scholarships to graduated local high school students who undertake courses in the medical field, scholarships are awarded by the Paso Robles Joint Unified School District, 2) Accounts for funds collected for the Business Improvement Area to be used by the Downtown Mainstreet Association to provide various improvements in the downtown core, and 3) Accounts for funds received and expended by the Groundwater Sustainability Agency.

D. Basis of Accounting and Measurement Focus
The Government-Wide, Proprietary, and Fiduciary Funds Financial Statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. These statements are presented on an economic resources measurement focus and the accrual basis of accounting.

Accordingly, all of the City’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources are included in the accompanying Statement of Net Position. This includes capital assets, infrastructure assets, and longterm liabilities. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The types of transactions reported as program revenues for the City are reported in three categories: 1) charges for services, 2) operating grants and contributions, and 3) capital grants and contributions.

Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to inter-fund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities, those transactions between governmental and business-type activities have not been eliminated.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty (60) days after the fiscal year-end. Expenditures are recorded when the related fund liability is incurred, except for the principal and interest on long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured. Capital asset acquisitions are reported as expenditures in governmental funds and proceeds of long-term debt and acquisitions under financed leases are reported as other financing sources.

Non-exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis of accounting, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied. 64 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Other revenues susceptible to accrual include other taxes, intergovernmental revenues, interest, and charges for services. Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund certain programs with a combination of cost-reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net position may be available to finance program expenditures. The City’s policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary. Certain indirect costs are included in program expenses reported for individual functions and activities.

E. Budgeting and Budgetary Accounting
The City has four primary priorities in budget development: long-term well-being and economic strength of the community; long-term fiscal stability of the City; nature and scope of the services the City provides; and overall wellbeing of the organization and its employees, given that the City is a service-based organization that relies heavily on its human capital to provide services to the community. The City must find the path that best promotes all four working together.

The operating budget is prepared in the context of a ten-year financial plan with operating expenditures and revenues being balanced over the term of the ten-year financial plan. The City typically adopts a two-year budget, except in special situations (as in the case of the COVID-19 pandemic) which may call for a one-year budget. The intent is that the ten-year financial plan be updated every two years, during the mid-cycle of the biennial budget. The process for updating the two-year budget is generally described as follows:

Administrative Services prepares base budget schedules consisting of maintenance and operations, personnel services, operating capital, revenue estimating forms and forms for submitting budgetary requests for new and/or expanded services, as well as requests for operating capital not already provided for on various pre-authorized replacement schedules. These schedules are distributed to all executive managers for affirmation and/or completion. Upon affirmation and return of new request forms, Administrative Services compiles and publishes the draft budget. Executive managers meet to review the draft budget and prepare specific recommendations to balance the budget should resources not cover budgetary requests. The draft budget and executive manager recommendations are then reviewed by the City Council and then formally adopted in June. The budget preparation, review, and approval process take place in the context of and with the objective of addressing the goals established by the City Council during a goal setting workshop held just prior to the process noted above.

This approved budget covers substantially all City expenditures including re-budgeted items. All appropriated amounts are as originally adopted or as amended by the City Council and lapse at fiscal year-end. The City Manager is authorized to transfer budget amounts between objects within the same fund. Transfers of appropriations between funds may be made only by the City Council. Total departmental expenditures in excess of the total departmental budgeted amounts are discouraged and executive managers are held accountable accordingly. Formal budgetary integration is employed as a management control tool during the fiscal year for all funds including enterprise funds. All budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America.

Furthermore, it is City policy to prepare periodic financial reports for review by the City Council.

F. Cash and Investments
In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market valuation data provided by Zions Bancorporation is used as fair value for those securities for which market quotations are readily available. The City’s investments with fiscal agents required by bond indentures are stated at cost, which approximates fair value. 65 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
The City participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF) which has invested a portion of the pool funds in Structured Notes and Asset-Backed Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to change in interest rates.

For purposes of the Statement of Cash Flows, the City considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. All cash and investments of the proprietary fund types are pooled with the City’s pooled cash and investments.

G. Inventories and Prepaid Items
Inventory is recorded using the purchases method and cost is recorded as an expenditure at the time individual inventory items are purchased. Inventory held in the Water Department is valued at cost using the first in, first out (FIFO) inventory method. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items.

H. Leases Receivable
Leases receivable are recognized at the commencement of the lease term, with certain exceptions for leases of assets held as investments, certain regulated leases, short‐term leases, leases below the capitalization threshold of $5,000, and leases that transfer ownership of the underlying asset. A lessor does not derecognize the assets underlying the lease. The lease receivable is measured at the present value of lease payments expected to be received during the lease term. The present value of the future lease payments to be received are discounted based on the interest rate the City charges the lessee or Consumer Price Index (CPI) rate. The City uses the interest rate identified in the contract as the discount rate. If no interest rate is specified, the City uses its implicit rate as the discount rate. The lease term includes the noncancelable period of the lease and extensions the City is reasonably certain to exercise. The City monitors changes in circumstances that are expected to significantly affect the amount of a lease receivable that may require a remeasurement of its lease.

I. Capital Assets
In accordance with GASB Statement No. 34, the City is required to report the inclusion of capital assets including infrastructure capital assets in the local governments’ basic financial statements. Capital assets are defined as property, plant, equipment, and infrastructure assets (roads, sidewalks, bridges, drainage systems, lighting systems, etc.). The City’s policy is to capitalize all assets with costs exceeding certain minimum thresholds, $5,000 for machinery and equipment and $25,000 for buildings, improvements, and infrastructure, all with useful lives exceeding two years.

Capital assets are reported in the applicable governmental or business-type activities columns in the GovernmentWide Financial Statements. All capital assets including infrastructure are valued at historical cost or estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at their estimated fair value on the date contributed.

For all infrastructure systems, the City elected to use the Basic Approach as defined by GASB Statement No. 34 for infrastructure reporting. The City commissioned an appraisal of City owned infrastructure and property as of June 30, 2002, and has completed an internal update as of June 30, 2021. This appraisal determined the original cost, which is defined as the actual cost to acquire new property in accordance with market prices at the time of first construction/acquisition. When actual cost information was not available, current replacement cost was estimated and trended back to the date of acquisition by using either the Bureau of Labor Statistics; Consumer Price Index for All Urban Consumers, Los Angeles-Riverside-Orange County, not seasonally adjusted for all items; or the Construction Cost Index compiled by Engineering News Record (ENR), revised in June 2002. The Consumer Price Index was used for 66 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
traffic signals and streetlights. The Construction Cost Index was used for all other infrastructure assets. The book value was then computed by deducting the accumulated depreciation from the original cost.

Depreciation Expense: The purpose of depreciation is to spread the cost of capital assets equitably among all users over the useful life of these assets. The City utilizes the straight-line method which means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated. The amount charged to depreciation expense each year represents that year’s pro rata share of the cost of capital assets. See Note 3 for further detail.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend the life of asset are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

J. Right-to-Use Leased Assets
In accordance with GASB Statement No. 87, the City is required to report the inclusion of right-to-use leased assets including in the local governments’ basic financial statements. Right-to-use leased assets are recognized at the lease commencement date and represent the City's right to use an underlying asset for the lease term. Right-to-use leased assets are measured at the initial value of the lease liability plus any payments made to the lessor before commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term, plus any initial direct costs necessary to place the leased asset into service. Right-to-use leased assets are amortized over the shorter of the lease term or useful life of the underlying asset using the straight-line method.

K. Compensated Absences
It is the City’s policy to record the cost of annual vacation, compensatory time, and fringe benefits as earned in accordance with the GASB Statement No. 16, Accounting for Compensated Absences. Accumulated unpaid vacation leave and compensatory time is accrued when incurred in the proprietary funds. The long-term portion of the unpaid vacation leave and compensatory time is reported in the Government-Wide Financial Statements. Employees may accumulate sick leave without limitation as to the number of hours of accumulation. Employees are paid 100% of their accumulated vacation pay and compensatory time when they terminate their employment for any reason.

Accumulated sick pay under no circumstances is paid to employees at any time and this is not recorded as a liability of the City.

L. Receivables and Payables
Activity between funds that is representative of lending/borrowing arrangements outstanding at fiscal year-end are referred to as “due to/due from other funds.” In some cases, “due to/due from other funds” represents the shortterm transfer of cash resources at fiscal year-end to eliminate negative cash balances that are temporary in nature.

Cash resources have been loaned from one fund to another to provide resources to prepare a “specific plan,” a planning/development tool, until fees generated from the specific plan area repay the loan.

Proprietary fund receivables are shown net of any allowance for uncollectible accounts. Utility customers are billed monthly, and the value of services provided have been included in the accompanying financial statements.

M. Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, the City recognizes deferred outflows and inflows of resources.
67 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
In addition to assets, the City will sometimes report a separate section for deferred outflows of resources. A deferred outflow of resources is defined as a consumption of net assets that applies to future periods. The Statement of Net Position has three items which qualify for reporting in this category: loss on refunding bonds, pensions, and other post-employment benefits (OPEB). The Governmental Funds Balance Sheet has one item which qualifies for reporting in this category, deferred interest expense.

In addition to liabilities, the City will sometimes report a separate section for deferred inflows of resources. A deferred inflow of resources is defined as an acquisition of net assets or fund balance by the City that applies to future periods.

The Statement of Net Position has three items which qualify for reporting in this category: leases, pensions, and other post-employment benefits (OPEB). The Governmental Funds Balance Sheet has two items which qualifies for reporting in this category: leases and unavailable revenue.

Refer to Note 7 for further details on the deferred inflows and outflows of resources the City has recognized.

N. Fund Balances and Net Position
Fund balance is the difference between the assets added to deferred outflows of resources and liabilities added to deferred inflows of resources reported in governmental funds. In compliance with GASB Statement No. 54, the City has established the following fund balance classifications:

Nonspendable – The nonspendable fund balance classification includes amounts that cannot be spent because they are either (a) not in a spendable form or (b) legally or contractually required to be maintained intact.

Restricted – The restricted fund balance classification includes amounts with constraints placed on the use of resources (other than nonspendable items) that are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation.

Committed – The committed fund balance classification includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City Council. Those committed amounts cannot be used for any other purpose unless the City removes or changes the specified use by taking the same type of action (legislation, resolution, ordinance, etc.) it employed to previously commit those amounts.

Committed fund balance should also incorporate contractual obligations to the extent that existing resources in the fund have specifically committed for use in satisfying those contractual requirements.

Assigned – The assigned fund balance classification includes amounts that are constrained by the City’s intent to be used for specific purposes, but that are neither restricted nor committed. Such intent is to be established by (a) the City Council itself or (b) the City Manager to whom the City Council has delegated the authority to assign amounts to be used for specific purposes.

Unassigned – The unassigned fund balance classification includes amounts that do not fall into one of the above four categories. The General Fund is the only fund that should report this category of fund balance other than other governmental funds that report a negative fund balance if there is an over-spending for specific purposes for which amounts have been restricted, committed, or assigned.

GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources and liabilities added to the deferred inflows of resources be reported as net position. Net position is classified in the following categories:

68 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Net Investment in Capital Assets – Net position that is the net investment in capital assets consists of capital assets, net of accumulated depreciation, and reduced by outstanding debt directly attributed to the acquisition, construction, or improvement of the assets.

Restricted – The restricted net position is the portion of net position that has external constraints placed on it by external creditors, grantors, contributors, laws, or regulations of other governments, or through constitutional provisions or enabling legislations.

Unrestricted – The unrestricted net position classification is the amount remaining that does not fall into one of the above two categories.

When an expense is incurred for purposes for which both restricted and unrestricted fund balances are available, the City’s policy is to spend restricted fund balance first followed by committed, then assigned, and if applicable, unassigned.

To address unanticipated emergency and contingency needs, and to secure the continued financial well-being of the City, the City Council has established fiscal policies where unrestricted General Fund reserves shall be maintained at no less than 30% of the actual 10-year revenue trend. For the Water and Wastewater Funds, reserves shall be maintained at 25% of operating expenditures plus $1.0 million.

O. Property Taxes
Property taxes are assessed, collected, and allocated by the County of San Luis Obispo throughout the fiscal year according to the following property tax calendar:

Secured Taxes Unsecured Taxes
Lien Date January 1 January 1
Levy Date July 1 July 1
Due Date – Secured Taxes 1st Installment, November 1
2nd Installment, February 1 June 30
Collection Date 1st Installment, December 10
2nd Installment, March 10 August 31
Under California law, property taxes are assessed and collected by counties up to 1 percent of assessed value, plus other increases approved by the voters. Under Proposition 13, adopted by the voters in a statewide ballot in 1978, assessed valuation is increased annually by a cost-of-living index not to exceed 2% except for those properties that changed ownership during the twelve-month period since the lien date. In these cases, the property is re-assessed at current value. The property taxes go into a pool and are then allocated to the cities based on a complex formula prescribed by the state statute. Accordingly, the City recognizes property tax revenues when it becomes both measurable and available to finance expenditures of the current period.

Beginning with fiscal year 1993-94, the County of San Luis Obispo, for those taxing agencies desirous of participating on a volunteer basis, converted the property tax collection and distribution system to the “Teeter Plan.” The City chose to participate in the “Teeter Plan” wherein the City receives 100% of the property tax levy during the fiscal year without deduction for property tax payment delinquencies. Accordingly, the County of San Luis Obispo keeps all property tax penalties collected.

P. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City California Public Employees’ Retirement 69 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
System (CalPERS) Miscellaneous and Safety Plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Q. Other Post-Employment Benefits
For purposes of measuring the net other post-employment benefits (OPEB) liability, deferred outflows and inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan, the assets of which are held by the International City Management Associations Retirement Corporation (ICMA-RC), and additions to/deductions from the OPEB plan’s fiduciary net position have been determined by an independent actuary.

For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

R. Use of Estimates
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America, as prescribed by GASB and the American Institute of Certified Public Accountants, require management to make assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses/expenditures during the reporting period. Actual results could differ from those estimates.

S. New Governmental Accounting Standards Board Pronouncements Governmental Accounting Standards Board Statement No. 87 For the fiscal year ended June 30, 2022, the City implemented GASB Statement No. 87, Leases. The objective of this statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this statement, a lessee is required to recognize a lease liability and an intangible right-to-use leased asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities.

Implementation of GASB Statement No. 87 and the impact on the City’s financial statements are explained in Note 4, Leases Receivable, and Note 10, Right-to-Use Leased Assets and Leases Payable.

Governmental Accounting Standards Board Statement No. 91 For the fiscal year ended June 30, 2022, the City implemented GASB Statement No. 91, Conduit Debt Obligations. The primary objectives of this statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures.

Governmental Accounting Standards Board Statement No. 92 For the fiscal year ended June 30, 2022, the City implemented GASB Statement No. 92, Omnibus 2020. The objectives of this statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and 70 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
application of certain GASB Statements. This statement addresses a variety of topics and includes specific provisions about the following:
• The effective date of GASB Statement No. 87, Leases, and Implementation Guide No. 2019-3, Leases, for interim financial reports;
• Reporting of intra-entity transfers of assets between a primary government employer and a component unit defined benefit pension plan or defined benefit other postemployment benefit (OPEB) plan; • The applicability of GASB Statements No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement No. 68, and Amendments to Certain Provisions of GASB Statements No. 67 and No. 68, as amended, and GASB Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, as amended, to reporting assets accumulated for postemployment benefits;
• The applicability of certain requirements of GASB Statement No. 84, Fiduciary Activities, to postemployment benefit arrangements;
• Measurement of liabilities (and assets, if any) related to asset retirement obligations (AROs) in a government acquisition;
• Reporting by public entity risk pools for amounts that are recoverable from reinsurers or excess insurers; • Reference to nonrecurring fair value measurements of assets or liabilities in authoritative literature; and • Terminology used to refer to derivative instruments.

Governmental Accounting Standards Board Statement No. 97 For the fiscal year ended June 30, 2022, the City implemented GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an Amendment of GASB Statements No. 14 and No. 84, and a Supersession of GASB Statement No. 32. The primary objectives of this statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans.

T. Future Governmental Accounting Standards Board Pronouncements The City is currently analyzing its accounting practices to identify the potential impact on the financial statements for the GASB statements shown below:

GASB
Statement
No. Title Effective Date
94 Public-Private and Public-Public
Partnerships and Availability Payment
Arrangements
Fiscal years beginning after June 15, 2022
96 Subscription-Based Information
Technology Arrangements Fiscal years beginning after June 15, 2022 99 Omnibus 2022 – Relates to GASB
Statement No.’s 34, 53, 63, 87, 94, 96
Fiscal years beginning after June 15, 2021 and
June 15, 2023
100
Accounting Changes and Error
Corrections- an Amendment of GASB
Statement No. 62
Fiscal years beginning after June 15, 2023
101 Compensated Absences Fiscal years beginning after December 15, 2023 71 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
NOTE 2 – CASH AND INVESTMENTS
The composition of cash and investments as of June 30, 2022, is as follows:

Cash in bank and on hand $ 8,419,128
Cash and investments held with fiscal agent 2,194,385
Cash and investments held by pension trust 8,125,630
Investments 111,744,153
Total $ 130,483,296
Cash and investments are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of the City’s debt instruments or agency’s agreements:

Cash and investments, statement of net position $ 118,109,028 Cash and investments, statement of fiduciary net position 12,374,268 Total $ 130,483,296
A. Investment Policy
Cash balances from all funds are combined and invested pursuant to the City Council’s adopted Investment Policy and State Government Code Section 53647. Authorized investments include U.S. Treasury Obligations, U.S. Agency Notes, U.S. Agency Mortgaged Backed Securities, Banker’s Acceptances, Commercial Paper, Corporate Notes, Certificates of Deposit, Municipal Bonds issued by the State of California, Municipal Bonds issued by California Local Agency, Municipal Bonds issued by Other 49 States, Negotiable Certificates of Deposit, Money Market Funds, Local Government Investment Pools, Asset-Backed Securities, Supranationals, LAIF, and the California Asset Management Program. The earnings from these investments are allocated monthly to each fund based upon the closing balance of each fund at month end. Funds held by outside fiscal agents under the provisions of bond indentures that are maintained separately, and interest income earned on said funds, are credited directly to the bond fund or reported as if the interest were credited directly to said funds.

At no time during the fiscal year did the City borrow funds through the use of reverse purchase agreements.

Investments of debt proceeds held by bond trustees are governed by the provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s Investment Policy. The table below identifies the investment types that are authorized for investments held by fiscal agents. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

The table below identifies the investment types that are specifically authorized by the City’s Investment Policy and identifies certain provisions of the City’s Investment Policy that address interest rate risk and concentration of credit risk per GASB Statement No. 40. It does not address investments of debt proceeds held by bond trustees that are governed by the provisions of the debt agreement between the City and the trustee nor does it address investments held by the Section 115 Trust as those provisions are governed by the post-employment benefits trust agreement. Any investment type not listed is either prohibited by California Government Code, prohibited by the City’s Investment Policy, or not specifically addressed by the City’s Investment Policy.

Investment Types Authorized by Law & Policy
Maximum
Maturity
Maximum
Percent of
Portfolio
Maximum in
One Issuer
U.S. Treasury Obligations 7 years None None
U.S. Agency Notes 7 years None None
U.S. Agency Mortgaged Backed Securities 5 years None None Banker’s Acceptances 180 days 40% 5%
72 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Investment Types Authorized by Law & Policy
Maximum
Maturity
Maximum
Percent of
Portfolio
Maximum in
One Issuer
Commercial Paper 270 days 25% 5%
Corporate Notes 5 years 30% 5%
Certificates of Deposit (CD’s) 5 years 30% 5%
Municipal Bonds Issued by State of California 5 years 25% 5% Municipal Bonds Issued by California Local Agency 5 years 25% 5% Municipal Bonds Issued by Other 49 States 5 years 25% 5% Negotiable Certificates of Deposit 5 years 30% 5%
Money Market Funds 5 years 20% 5%
Local Government Investment Pools 5 years None 5%
Asset-Backed Securities 5 years 20% 5%
Supranationals 5 years 30% 5%
Local Agency Investment Fund (LAIF) None None $65 million California Asset Management Program (CAMP) None None $65 million Note: Only 15% of the aggregate total of 60% may be invested between 5 and 7 years.

B. Collateral and Categorization Requirements
The California Government Code requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. This code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. This collateral for cash deposits is considered to be held in the City’s name. The fair value of the pledged securities must equal at least 110% of the City’s deposits. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of a City’s total deposits. The collateral for certificates of deposit is generally held in safekeeping by the Federal Home Loan Bank in San Francisco as the third-party trustee. The securities are physically held in an undivided pool for all California public agency depositors. The State Public Administrative Office for public agencies and the Federal Home Loan Bank maintain detailed records of the security pool that are coordinated and updated weekly. The City Treasurer, at their discretion, may waive the collateralization requirement for deposits that are insured up to $250,000 by the Federal Deposit Insurance Corporation (FDIC).

C. Disclosures Relating to Interest Risk
Per GASB Statement No. 40, interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, there is a greater sensitivity of its fair value to changes in market interest rates. One of the ways the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity. For purposes of the table shown below, any callable securities are assumed to be held to maturity and all investments are shown at fair value.

Remaining Maturity (in months)
Investments Total
12 Months or
Less
13 to 24
Months
25 to 60
Months
More Than 60
Months
U.S. Agency Notes $ 17,522,326 $ 2,826,461 $ 4,511,211 $ 10,184,654 $ - Municipal Bonds 112,843 - 112,843 - -
U.S. Treasuries 29,976,950 547,616 8,832,439 20,596,895 - U.S. Obligations 1,940,959 - 1,940,959 - -
73 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Remaining Maturity (in months)
Investments Total
12 Months or
Less
13 to 24
Months
25 to 60
Months
More Than 60
Months
Corporate Notes $ 11,313,810 $ 3,229,552 $ 2,412,914 $ 5,671,344 $ - Supranationals 822,811 - - 822,811 -
Certificates of Deposit 438,678 438,678 - - -
LAIF 48,503,946 48,503,946 - - -
CAMP 100,833 100,833 - - -
Money Market Funds 1,010,997 1,010,997 - - -
Held in Pension Trust: 0 0 0 0
Money Market Funds 587,404 587,404 - - -
Mutual Funds 7,538,226 7,538,226 - - -
Held by Bond Trustee: 0 0 0 0
Money Market Funds 2,194,385 2,194,385 - - -
Total Investments $ 122,064,168 $ 66,978,098 $ 17,810,366 $ 37,275,704 $ - D. Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City investments did not include any investments that are highly sensitive to interest rate fluctuations (to a degree other than already indicated in the information provided above).

E. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.

Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s Investment Policy, or debt agreements, and the actual rating as of year-end for each investment type.

Rating as of Fiscal Year-End
Investments Total
Minimum
Legal Rating
Exempt from
Disclosure AAA AA A Not Rated
U.S. Agency Notes $ 17,522,326 N/A $ - $ - $ 17,522,326 $ - $ - Municipal Bonds 112,843 A - - - - 112,843
U.S. Treasuries 29,976,950 N/A - - 29,976,950 - -
U.S. Obligations 1,940,959 N/A - - 1,940,959 - -
Corporate Notes 11,313,810 A - 1,400,686 2,972,087 6,941,037 - Supranationals 822,811 AA - 822,811 - - -
Certificates of Deposit 438,678 A - - - - 438,678
LAIF 48,503,946 N/A - - - - 48,503,946
CAMP 100,833 N/A - - - - 100,833
Money Market Funds 1,010,997 N/A - - - - 1,010,997
Held in Pension Trust: 0 0 0
Money Market Funds 587,404 N/A 587,404 - - - -
Mutual Funds 7,538,226 N/A 7,538,226 - - - -
Held by Bond Trustee: 0 0 0
Money Market Funds 2,194,385 N/A - - - - 2,194,385
Total Investments $122,064,168 $ 8,125,630 $ 2,223,497 $ 52,412,322 $ 6,941,037 $ 52,361,682 F. Concentrations of Credit Risk
The Investment Policy of the City contains limitations that are, in some cases, more restrictive than those stipulated by the California Government Code. In some cases, the Investment Policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. Investments in any one issuer (other than U.S. Treasury securities and external investment pools) that represent 5% or more of the total City investments are as follows:
74 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Issuer Amount
Federal Home Loan Bank $ 2,519,684
Federal Home Loan Mortgage Corporation 8,292,698
Federal National Mortgage Association 8,650,904
Total $ 19,463,286
G. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

H. Marking Investments to Fair Value
GASB Statement No. 31 requires that the City’s investments be carried at fair value instead of cost. The City must adjust the book value of its investments to reflect their fair value at each fiscal year-end, and it must include the effects of these adjustments in income for that fiscal year.

GASB Statement No. 31 applies to all the City’s investments, even if they are held to maturity and redeemed at full face value. Since typically the City holds all investments until maturity or until fair value equals or exceeds cost, the fair value adjustments required by GASB Statement No. 31 result in accounting gains or losses (called “recognized” or “unrealized” gains or losses) which do not reflect actual sales of the investments (called “realized” gains or losses).

Thus, recognized gains or losses on an investment purchased at par will now reflect changes in value at each succeeding fiscal year-end, but these recognized gains or losses will net to zero if the investment is held to maturity.

By following GASB Statement No. 31, the City is reporting the amount of available resources that would actually have been available if it had been required to liquidate all its investments at fiscal year-end. The fair value is provided by Zions Bancorporation, the City’s safekeeping custodial institution.

GASB Statement No. 72 addresses accounting and financial reporting issues related to fair value measurements. The definition of fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. GASB Statement No. 72 also provides guidance for applying fair value to certain investments and disclosures related to all fair value measurements.

The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset and has three tiers.
• Level 1: Investments reflect prices quoted in active markets. • Level 2: Investments reflect prices that are based on a similar observable asset either directly or indirectly, which may include inputs in the markets that are not considered active. • Level 3: Investments reflect prices based upon unobservable sources.

The City had the following recurring fair value measurements as of June 30, 2022:
75 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Investments by Fair Value Total
Quoted Prices in
Active Markets
for Identical
Assets
(Level 1)
Significant Other
Observable Inputs
(Level 2)
Significant
Unobservable
Inputs (Level 3)
U.S. Agency Notes $ 17,522,326 $ - $ 17,522,326 $ -
Municipal Bonds 112,843 - 112,843 -
U.S. Treasuries 29,976,950 - 29,976,950 -
U.S. Obligations 1,940,959 - 1,940,959 -
Corporate Notes 11,313,810 - 11,313,810 -
Supranationals 822,811 - 822,811
Mutual Funds 7,538,226 - 7,538,226 -
Total investments measured at fair value 69,227,925 $ - $ 69,227,925 $ - Investments by Fair Value
Investments measured at amortized cost
Certificates of Deposit 438,678
LAIF 48,503,946
CAMP 100,833
Money Market Funds 3,792,786
Total Investments $ 122,064,168
I. Investment in State Investment Pool
The City is a voluntary participant in LAIF which is regulated by the California Government Code under the oversight of the California State Treasury. Each governmental agency may invest up to $75,000,000 for each account in the fund.

Investments in LAIF are highly liquid, as deposits can be converted to cash within twenty-hours without loss of interest or principal. The full faith and credit of the State of California secure investments in LAIF.

NOTE 3 – CAPITAL ASSETS
A. Governmental Activities
Capital asset activity for the City’s governmental activities for the fiscal year ended June 30, 2022, is as follows:

Balance
July 1, 2021 Additions Deletions
Balance
June 30, 2022
Nondepreciable capital assets
Land $ 20,997,495 $ - $ - $ 20,997,495
Construction in progress 17,610,517 10,407,067 4,633,252 23,384,332 Total nondepreciable capital assets 38,608,012 10,407,067 4,633,252 44,381,827 Depreciable capital assets
Building and improvements 68,818,507 123,975 - 68,942,482 Equipment 15,559,345 768,338 644,952 15,682,731
Infrastructure 207,162,767 10,853,090 - 218,015,857
Total depreciable capital assets 291,540,619 11,745,403 644,952 302,641,070 Accumulated depreciation
Building and improvements 24,822,031 1,690,628 - 26,512,659 Equipment 8,189,071 1,028,845 638,489 8,579,427
Infrastructure 91,653,041 5,431,052 - 97,084,093
Total accumulated depreciation 124,664,143 8,150,525 638,489 132,176,179 Net depreciable capital assets 166,876,476 3,594,878 6,463 170,464,891

Net capital assets $ 205,484,488 $ 14,001,945 $ 4,639,715 $ 214,846,718 76 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
B. Business-Type Activities
Capital asset activity for the City’s business-type activities for the fiscal year ended June 30, 2022, is as follows:

Balance
July 1, 2021 Additions Deletions
Balance
June 30, 2022
Nondepreciable capital assets
Land $ 8,562,314 $ - $ - $ 8,562,314
Construction in progress 8,528,498 1,717,525 4,091,575 6,154,448 Total nondepreciable capital assets 17,090,812 1,717,525 4,091,575 14,716,762 Depreciable capital assets
Buildings and improvements 2,488,110 - - 2,488,110
Equipment 6,960,756 674,268 331,340 7,303,684
Infrastructure 193,489,263 4,916,031 - 198,405,294
Total depreciable capital assets 202,938,129 5,590,299 331,340 208,197,088 Accumulated depreciation
Buildings and improvements 827,458 56,297 - 883,755
Equipment 4,005,329 502,093 331,340 4,176,082
Infrastructure 69,878,424 6,182,937 - 76,061,361
Total accumulated depreciation 74,711,211 6,741,327 331,340 81,121,198 Net depreciable capital assets 128,226,918 (1,151,028) - 127,075,888

Net capital assets $ 145,317,730 $ 566,495 $ 4,091,575 $ 141,792,650 C. Depreciation Expense
Depreciation expense was charged to functions and programs based on their usage of related assets. The amounts allocated to each function or program is presented below:

Function/Program
Governmental
Activities
Business-Type
Activities Total
General government $ 720,164 $ - $ 720,164
Public safety 803,191 - 803,191
Highways and streets 5,616,981 - 5,616,981
Sanitation 2,403 - 2,403
Culture-recreation 1,007,786 - 1,007,786
Water - 2,131,843 2,131,843
Wastewater - 3,948,925 3,948,926
Airport - 576,992 576,992
Transit - 33,136 33,136
Parking - 50,431 50,431
Total $ 8,150,525 $ 6,741,327 $ 14,891,852
NOTE 4 – LEASES RECEIVABLE
On December 9, 1999, the City entered into a 55-year lease with Depot Associates for the use of property and improvements located on Pine Street, between 7th and 8th Streets (also known as the “Historic Paso Robles Train Station Depot”). An initial lease receivable was recorded on July 1, 2021, in the amount of $544,819, and as of June 30, 2022, the value of the lease receivable is $538,834. The lessee is required to make monthly fixed payments of $1,567 and carries an interest rate of

2.5830%. The value of the deferred inflow of resources as of June 30, 2022, was $534,572; the City recognized lease revenue of $10,247 during the fiscal year.
77 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
On September 22, 2017, the City entered into a 60-month lease with New Cingular Wireless PCS, LLC (now Octagon Towers, LLC), for the use of certain property at 9000 East Highway 46 (also known as the “Landfill”) to install a cellular tower. The initial lease receivable was recorded on July 1, 2021, in the amount of $1,184,137, and as of June 30, 2022, the value of the lease receivable is $1,142,888. The lessee is required to make monthly fixed payments of $4,400 and carries an interest rate of

1.0590%. The value of the deferred inflow of resources as of June 30, 2022, was $1,125,419; the City recognized lease revenue of $58,718 during the fiscal year. The lessee has four extension options, each for 60 months, with a lease escalation of 15% per extension.

On July 1, 2019, the City entered into a 46-month sublease agreement with Kaldera Collective LLC (City as Lessor), for the use of building and improvements located at 1345 Park Street (also known as the “Business Success Center” or “The Sandbox”).

The City entered into this arrangement in order to encourage economic development by providing co-working space, training, seminars, individualized consulting and mentoring, pitch contests, and other resources that will lead to business attraction, expansion, incubation, acceleration, and development. An initial lease receivable was recorded on July 1, 2021, in the amount of $1,086,784, and as of June 30, 2022, the value of the lease receivable is $1,027,229. The lessee is required to make monthly fixed payments of $7,847 and carries an interest rate of 0.3870%. The value of the deferred inflow of resources as of June 30, 2022, was $979,887; the City recognized lease revenue of $106,897 during the fiscal year.

On March 1, 2020, the City entered into an 8-year lease with California Department of Air Resources, for the use of building and improvements located at 235 Santa Fe Avenue. An initial lease receivable was recorded on July 1, 2021, in the amount of $9,059, and as of June 30, 2022, the value of the lease receivable is $7,983. The lessee is required to make monthly fixed payments of $100 and carries an interest rate of 1.4510%. The value of the deferred inflow of resources as of June 30, 2022, was $7,927; the City recognized lease revenue of $1,132 during the fiscal year.

On November 3, 2020, the City purchased the leasehold agreement entered into by Greater California Financial, Inc. for the use of building located at 4301 Second Wind Way. The original lease was for 10 years, expiring on May 31, 2027. The City recorded an initial lease receivable on July 1, 2021, in the amount of $1,675,450, and as of June 30, 2022, the value of the lease receivable is $1,522,766. The lessee is required to make monthly fixed payments of $14,164 and carries an interest rate of

1.2170%. The value of the deferred inflow of resources as of June 30, 2022, was $1,487,549; the City recognized lease revenue of $187,901 during the fiscal year. The lessee has one extension option for 36 months.

On August 20, 2021, the City entered into a 14-month lease with the County of San Luis Obispo for the use of 800 Pine Street to conduct COVID testing. An initial lease receivable was recorded on July 1, 2021, in the amount of $55,803 and as of June 30, 2022, the value of the lease receivable is $15,518. The lessee is required to make monthly fixed payments of $3,364; the lease has an interest rate of 0.3160%. The value of the deferred inflow of resources as of June 30, 2022, was $15,537; the City recognized lease revenue of $40,266 during the fiscal year. The lessee has six extension options, each for one month.

On August 24, 2021, the City entered into a 59-month lease with G3 Enterprises, Inc. for the use of 4309 Second Wind Way. An initial lease receivable was recorded on July 1, 2021, in the amount of $2,723,386 and as of June 30, 2022, the value of the lease receivable is $2,325,844. The lessee is required to make a monthly fixed payments of $45,612 on average over the term of the lease; the lease has an interest rate of 0.9010%. The value of the deferred inflow of resources as of June 30, 2022, was $2,224,098; the City recognized lease revenue of $499,287 during the fiscal year.

The City leases its facilities to private and corporate companies and aircraft users for office space, airport hangar and land leases at and around the City’s municipal airport. The lease terms vary from are two to fifty years, including the noncancelable period of the lease and extensions the City is reasonably certain to exercise and vary with each contract. Agreements typically allow for Consumer Price Index (CPI) annual increases to the lease payments. Where applicable, the actual CPI as of the measurement date was applied throughout the term of the lease. During the fiscal year, the City recognized $384,498 in lease revenue and $277,054 in interest income related to these agreements. On June 30, 2022, the City recorded $12.6 million in lease receivables for these arrangements. Also, the City has a deferred inflows of resources associated with these leases that will be recognized as revenue over the lease terms. As of June 30, 2022, the balance of deferred inflows of resources was $12.2 million.
78 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
A summary of lease receivable for year ended June 30, 2022, is as follows:

Fund
Balance
July 1, 2021 Additions1 Deletions
Balance
June 30, 2022
General Fund $ - $ 7,279,438 $ 698,376 $ 6,581,062
Airport Fund - 13,530,903 967,969 12,562,934
Total leases receivable $ - $ 20,810,341 $ 1,666,345 $ 19,143,996 Note to table above:
1- There was no restatement of net position as it was impractical.

Regulated Leases Excluded by GASB 87
A significant portion of the City’s revenue comes from regulated leases of which the City is the lessor. Regulated leases as defined by the Department of Transportation and the Federal Aviation Administration and outlined in GASB 87 paragraphs 42 and 43 are specially excluded.

The City leases buildings, land, hangars to various businesses and individuals with month-to-month arrangements or under long-term leases with terms from 1 to 55 years for aeronautical-related purposes. Rental revenues from regulated leases excluded by GASB 87, including month-to-month leases, were $411,974 for the year ended June 30, 2022.

Future minimum rental receipts on regulated leases excluded by GASB 87 are as follows:

Fiscal Year Ending
June 30 Amount
2023 $ 362,160
2024 195,993
2025 190,580
2026 198,066
2027 205,846
2028-2032 1,056,463
2033-2037 934,640
2038-2042 368,273
2043-2047 198,341
2048 3,734
Total $ 3,714,096
NOTE 5 – LOANS RECEIVABLE
The Community Development Block Grant (CDBG) Fund and Cal Home Loan Program Fund include various loans to individuals that qualify under the programs’ guidelines that include items such as refurbishing a home for a quadriplegic person, or blighted homes within the RDA project area that the owner is unable to address due to personal financial issues. The total amount outstanding for CDBG loans as of June 30, 2022, was $737,690 and Cal Home loan was $303,900.

On January 31, 2013, the City entered into an agreement with Oak Park 1, LP to construct 39 new low-income residential units as part of Phase I of the Oak Park Housing Project. The total amount outstanding, including accrued interest, on June 30, 2022, was $1,081,314.

On February 7, 2014, the City entered into an agreement with Oak Park 2, LP to construct 41 new low-income residential units as part of Phase II of the Oak Park Housing Project. The total amount outstanding, including accrued interest, on June 30, 2022, was $875,018.

On November 15, 2017, the City entered into an agreement with Oak Park 3, LP to construct 33 new low-income residential units as part of Phase III of the Oak Park Housing Project. The total amount outstanding, including accrued interest, on June 30, 2022, was $919,913.
79 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
On November 16, 2018, the City entered into an agreement with Oak Park 4, LP to construct 57 new low-income residential units as part of Phase IV of the Oak Park Housing Project. The total amount outstanding, including accrued interest, on June 30, 2022, was $1,571,213.

Fund
Balance
July 1, 2021 Additions Deletions
Balance
June 30, 2022
General Fund $ 499,275 $ 16,917 $ - $ 516,193
CDBG Fund 737,690 - - 737,690
Cal Home Loan Fund 303,900 - - 303,900
Transportation Facilities Fund 1,298,490 45,012 - 1,343,502 Public Safety Facilities Fund 187,844 5,965 43,581 150,228 General Government Facilities Fund 550,076 19,289 - 569,365 Parks and Recreation Facilities Fund 537,810 18,859 - 556,669 Library Facilities Fund 177,460 6,223 - 183,683
Water Fund 363,227 12,814 - 376,041
Wastewater Fund 726,587 25,190 - 751,777
Total loans receivable $ 5,382,359 $ 150,269 $ 43,581 $ 5,489,048 NOTE 6 – INTERFUND TRANSACTIONS
A. Advances Receivable and Payable
On November 2, 1993, the City entered into an agreement where General Fund resources were loaned to the Chandler Ranch and Olsen Beechwood Specific Plan Fund. Total amount outstanding, including accrued interest, on June 30, 2022, for Chandler Ranch was $1,636,850 and Olsen Beechwood was $995,051.

On August 3, 2004, the City entered into an agreement where the General Fund resources were loaned to the Airport Road Project Study Report (PSR) Fund in the amount of $280,000 for possible improvements to the intersection of Airport Road and Highway 46 East. Total amount outstanding, including accrued interest, on June 30, 2022, was $222,769.

On October 1, 2019, the City Council approved Resolution 19-106 where General Fund resources were loaned to the Parking Fund in an amount not-to-exceed $1.0 million to cover the initial start-up costs and infrastructure of the parking program (i.e., pay stations, parking signage, and vehicle license recognitions equipment and software). Total amount outstanding, including accrued interest, on June 30, 2022, was $662,025.

B. Due from Private-Purpose Trust Fund
On June 10, 2010, the City and the RDA, subsequently the Successor Agency to the former Redevelopment Agency of Paso Robles, entered into an agreement with South River Road Associates, LP to construct Hidden Creek Village, an 81-unit low-income apartment complex, in the amount of $1,000,000. Total amount outstanding on June 30, 2022, including accrued interest, was $113,048.

C. Due from Other Funds/Due to Other Funds
The Community Development Block Grant (CDBG) program supports community development activities to build stronger and more resilient communities. Activities may address needs such as infrastructure, economic development projects, public facilities installation, community centers, housing rehabilitation, public services, etc. In Fiscal Year (FY) 2021-22, the City expended approximately $300,000 in upgrades to curb ramps and sidewalks to comply with the Americans with Disabilities Act (ADA); however, the City has yet to request reimbursement from grant administrators.

As a result, a “Due To” the General Fund and “Due From” the CDBG Fund was established in the amount of $55,206.

Repayment of this cash shortfall will be repaid in FY 2022-23, when the grant revenue is received. 80 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
D. Transfers Between Funds
With City Council approval, resources may be transferred from one City fund to another. Typically, these transfers are broken down into three categories: miscellaneous transfers, capital transfers and cost allocation transfers. The major purpose of miscellaneous transfers is to charge one fund for services provided by another fund; however, for FY 2021- 22, the City created Internal Service Funds. As a result, prior year assigned fund balances were transferred to these newly created funds. Capital transfers are utilized to keep capital projects in a central fund. Similar with miscellaneous transfers, capital transfers include enterprise-related capital assets transferred to the newly created internal service funds. And lastly, cost allocation transfers are utilized to charge enterprise funds for central services provided by the General Fund. Transfers are identified below:

Miscellaneous Transfers Capital Transfers Cost Allocation Transfers Transfer In Transfer Out Transfer In Transfer Out Transfer In Transfer Out Major Governmental Funds:

General Fund $ - $ 6,062,522 $ - $ 8,451,372 $ 907,159 $ - Measure J-20 SST Fund - - - 3,018,936 - -
ARPA Fund - - - 37,061 - -
Capital Projects Fund - - 13,678,874 - - -
Nonmajor Governmental
Funds:

RMRA Fund - - - 500,000 - -
L&L District Fund - - - - - 66,784
Landfill Closure Fund 180,000 - - - - -
TIF Fund - - - 935,742 - -
Public Safety Facilities Fund - - - 720,000 - -
General Gov’t Facilities Fund - - - 15,763 - -
1993 Public Facilities Fund 285,526 - - - - -
Enterprise Funds:

Water Fund - - - 631,376 - 429,680
Wastewater Fund - - - 541,308 - 374,723
Airport Fund - - - 93,486 - 35,972
Parking Fund - - - 40,118 - -
Internal Service Funds:

Information Technology Fund 1,163,724 - 327,620 - - -
Fleet and Equipment Fund 3,849,032 - 978,668 - - -
Risk Management Fund 584,240 - - - - -
Total $ 6,062,522 $ 6,062,522 $ 14,985,162 $ 14,985,162 $ 907,159 $ 907,159 NOTE 7 – DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES
On June 30, 2022, deferred outflows and inflows of resources, reported in the governmental fund financial statements, consisted of the following:

Deferred
Outflows of
Resources Deferred Inflows of Resources
Deferred
Interest
Expense
Unavailable
Revenues Leases Total
Major Governmental Funds:

General Fund $ - $ 1,399,986 $ 6,374,990 $ 7,774,976
Specific Plan Fund 814,249 - - -
Nonmajor Governmental Funds: 0
Community Development Block Grant Fund - 884,687 - 884,687 Cal Home Loan Program Fund - 495,006 - 495,006
Transportation Facilities Fund - 1,397,351 - 1,397,351
Public Safety Facilities Fund - 155,742 - 155,742
81 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Deferred
Outflows of
Resources Deferred Inflows of Resources
Deferred
Interest
Expense
Unavailable
Revenues Leases Total
General Government Facilities Fund $ - $ 592,805 $ - $ 592,805 Parks and Recreation Facilities Fund - 580,422 - 580,422 Library Facilities Fund - 190,173 - 190,173
Airport Road PSR Fund 69,547 - - -
Total $ 883,796 $ 5,696,172 $ 6,374,990 $12,071,162
On June 30, 2022, deferred outflows and inflows of resources, reported on the Statement of Net Position, consisted of the following:

Governmental
Activities
Business-Type
Activities
Deferred Outflows of Resources:

Deferred loss of refunding bonds $ 326,145 $ -
Deferred OPEB 240,032 71,335
Deferred pensions 10,323,087 1,012,924
Total deferred outflows of resources $ 10,889,264 $ 1,084,259 Deferred Inflows of Resources:

Deferred leases $ 6,374,990 $ 12,219,660
Deferred OPEB 929,365 276,206
Deferred pensions 11,642,759 2,023,220
Total deferred inflows of resources $ 18,947,114 $ 14,519,086 NOTE 8 – LONG-TERM DEBT
A. Compensated Absences
City employees accumulate earned, but unused vacation and other leave pay benefits, which can be converted to cash at termination of employment. Since no means exist to reasonably estimate the amounts that might be liquidated with current available financial resources, if any, they are reported as long-term debt on the Statement of Net Position.

No expenditure is reported for these amounts in the fund statements. However, in the Statement of Activities the expenditure is allocated to each function based on usage. The non-current portion of these vested benefits (payable in accordance with various collective bargaining agreements) on June 30, 2022, totals $2,671,162 for governmental activities and $396,381 for business-type activities.

B. Financed Leases Payable
In 2013, the City entered into a $499,020 lease purchase agreement with Oshkosh Capital for the purchase of a new Fire Engine, with an annual payment of $58,710 for 10 years. The first payment began on November 5, 2013 and the last payment is due on November 5, 2022. This truck replaces a fire truck purchased in 2000, which had far surpassed its usable life and was costing approximately $30,000 per year in repair and maintenance costs. Total amount outstanding on June 30, 2022, was $56,961.

On September 12, 2014, the City entered into a lease purchase agreement for the acquisition of multiple pieces of equipment, including a mower, utility trailer, aerator, vehicles, etc., for a total of $864,464. Principal and interest payments are due semi-annually beginning March 12, 2015 with the last payment due September 12, 2024. Total amount outstanding on June 30, 2022, was $125,657.
82 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
In 2015, the City entered into a $527,000 lease purchase agreement for the purchase of a new Fire Engine, with an annual payment of $59,842 for 10 years, with the first payment beginning on August 15, 2015 and the last payment due August 15, 2024. Total amount outstanding on June 30, 2022, was $171,307.

The future minimum payment obligations for each capital lease payable is as follows:

Fiscal Year Ending June 30
Fire
Engine #1 Equipment
Fire
Engine #2 Total
2023 $ 58,709 $ 52,072 $ 59,841 $ 170,622
2024 - 52,071 59,841 111,912
2025 - 26,035 59,841 85,876
Total 58,709 130,178 179,523 368,410
Less: amount representing interest 1,748 4,523 0 8,216 0 14,487 Present value of net minimum
payment $ 56,961 0 $ 125,655 0 $ 171,307 0 $ 353,923
C. General Obligation Bonds Payable
On February 1, 2019, the City issued $13,095,000 of General Obligation (GO) Bonds with an interest rate of 5% to refund prior GO Bonds with interest rates ranging from 3.5% to 5.0% and par value of $17,320,000. The prior GO Bonds matured annually on August 1 between 2008 and 2028 and were called on March 1, 2019. The current GO Refunding Bonds were issued at a premium of $1,888,198 and, after paying issuance costs of $144,874 and the underwriter’s discount of $42,559, the net proceeds were $14,795,765. The net proceeds from the issuance of the GO Bonds were deposited into an irrevocable trust with an escrow agent. The current refunding met the requirements of an insubstance defeasance and the GO Bonds were moved from the City’s Government-Wide financial statements. As a result of the current refunding, the City reduced its total debt service requirements by $5,301,431 which results in an economic gain (difference between the present value of the debt service payments on the old and new debt) of $4,890,150.

On September 28, 2001, the City issued $6,999,603 in GO Bonds, Series B Capital Appreciation and Term Bonds (2001) for the purpose of providing construction funds for a variety of citywide projects. The outstanding bonds bear a net interest cost of 5.09% and are due in annual installments ranging from $297,970 to $615,806 through January 1, 2028.

These bonds are payable from ad valorem taxes levied against all taxable real property in the City (with the exception of certain classes of personal property).

The annual requirements to amortize general obligation bonds payable are as follows:

Fiscal Year Ending
June 30 Principal Interest Total
2023 $ 1,480,391 0 $ 773,484 0 $ 2,253,875
2024 1,536,109 0 715,391 0 2,251,500
2025 1,597,320 653,430 2,250,750
2026 1,660,312 591,188 2,251,500
2027 1,727,352 521,273 2,248,625
2028 1,799,809 0 447,066 0 2,246,875
Total $ 9,801,293 0 $ 3,701,832 0 $ 13,503,125
D. Wastewater Revenue Refunding Bonds Payable
On April 24, 2012, the City issued $6,355,000 of Wastewater Revenue Refunding Bonds with interest rates ranging from 2.0% to 5.0% to refund prior Wastewater Revenue Bonds with interest rates ranging from 3.5% to 5.0% and a par value of $6,895,000. The purpose of the bonds was the retrofitting of the City’s 50 year-old wastewater treatment plant. The prior Wastewater Revenue Bonds matured annually on June 1 between 2012 and 2032. The prior 83 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Wastewater Revenue Bonds were called on April 30, 2012. The current Wastewater Revenue Refunding Bonds were issued at a premium of $494,996 and, after paying issuance costs of $123,631 and the underwriter’s discount of $68,538, the net proceeds were $6,657,827. The net proceeds from the issuance of the Wastewater Revenue Bonds were deposited into an irrevocable trust with an escrow agent who called the bonds on April 30, 2012. The current refunding met the requirements of an in-substance defeasance and the Wastewater Revenue Bonds were removed from the City’s Government-Wide financial statements. As a result of the current refunding, the City reduced its total debt service requirements by $1,172,865 which resulted in an economic gain (difference between the present value of the debt service payments on the old and new debt) of $837,029.

The annual requirements to amortize revenue refunding bonds payable are as follows:

Fiscal Year Ending
June 30 Principal Interest Total
2023 $ 320,000 0 $ 152,575 0 $ 472,575
2024 335,000 0 136,575 0 471,575
2025 355,000 0 119,825 0 474,825
2026 370,000 102,075 472,075
2027 380,000 90,050 470,050
2028-2032 2,100,000 0 238,300 0 2,338,300
Total $ 3,860,000 0 $ 839,400 0 $ 4,699,400
E. Refunding Lease Payable
In 2016, the City entered into a refunding lease agreement with Chase Bank to refund prior 2004 Certificates of Participation. The refunding lease agreement was issued at par and, after paying issuance costs of $75,000, the net proceeds were $1,838,099. The total agreement is $1,913,099, with the first payment beginning on December 1, 2016, and the last payment due on December 1, 2022. Total amount outstanding on June 30, 2022, was $286,436.

The annual requirements to amortize certificates of participation bonds payable are as follows:

Fiscal Year Ending
June 30 Principal Interest Total
2023 $ 286,436 0 $ 2,564 0 $ 289,000
Total $ 286,436 0 $ 2,564 0 $ 289,000
F. Water Revenue Bond Payable
On March 1, 2019, the City issued $8,118,000 Water Revenue Bonds with an interest rate of 2.85% for the purpose of providing funds for the replacement of the 21st Street Reservoir, an approximately four-million-gallon water storage tank. The water revenue bonds were issued at par and, after paying issuance costs of $111,173, the net proceeds were $8,006,827. Principal and interest payments are due March 1 and September 1, each year, beginning on September 1, 2019. The annual requirements to amortize the water revenue bonds payable are as follows:

Fiscal Year Ending
June 30 Principal Interest Total
2023 $ 478,749 0 $ 188,834 0 $ 667,583
2024 492,491 0 175,092 0 667,583
2025 506,627 160,956 667,583
2026 521,169 146,414 667,583
2027 536,128 131,455 667,583
2028-2032 2,920,492 0 417,422 0 3,337,914
2033-2034 1,288,923 0 46,243 0 1,335,166
Total $ 6,744,579 0 $ 1,266,416 0 $ 8,010,995
84 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
G. Loans Payable
On March 12, 2013, the City entered into an installment sale agreement with the State Water Resource Control Board for the construction of the Wastewater Treatment Plant. Annual installments, including accrued interest, began on September 1, 2016, one year after completion of construction. The current balance on June 30, 2022, is $33,534,362.

On December 11, 2013, the City entered into a loan agreement with the State of California, Department of Transportation (DOT) for the Airport Fuel Facility project, with an annual payment of $49,465 for 17 years, with the first payment beginning in January 30, 2015 and the last payment due January 30, 2031. The current balance on June 30, 2022, is $367,150.

On March 7, 2017, the City entered into an installment sale agreement with the State Water Resources Control Board for the construction of Tertiary Treatment Facilities at the Wastewater Treatment Plant in the amount of $14.4 million.

Annual installments, including accrued interest, began on December 19, 2019, one year after completion of construction. This project, by way of producing recycled water, was eligible for a loan forgiveness grant in the amount of $4.0 million. The current balance on June 30, 2022, is $9,476,910.

On June 9, 2017, the City entered into a loan agreement with Siemens Industry, Inc., Building Technologies Division for the replacement and upgrade of lighting, heating, ventilation, and air conditioning units on a number of City facilities including City Hall, Library, Public Safety Center, Centennial Park, and Senior and Veterans Center. Annual payments, including interest, are $205,469 per year for the next 15 years, with the first payment beginning on September 9, 2018, and the last payment due June 9, 2033. The debt payments will be offset, in part, by energy savings generated by the upgrade equipment. The current balance on June 30, 2022, is $1,893,891.

The future minimum payment obligations for loans payable are shown below:

Fiscal Year Ending June 30
Wastewater
Treatment
Plant
Airport Fuel
Facility
Tertiary
Treatment
Facilities
HVAC &
Lighting Total
2023 $ 2,711,858 $ 49,465 $ 440,615 $ 205,469 $ 3,407,407 2024 2,711,858 49,465 440,615 205,469 3,407,407
2025 2,711,858 49,465 440,615 205,469 3,407,407
2026 2,711,857 49,465 440,615 205,469 3,407,406
2027 2,711,857 49,465 440,615 205,469 3,407,406
2028-2032 13,559,289 197,859 2,203,075 1,027,343 16,987,566 2033-2037 10,847,432 - 2,203,075 205,469 13,255,976
2038-2042 - - 2,203,075 - 2,203,075
2043-2047 - - 2,203,075 - 2,203,075
2048-2049 - - 821,230 - 821,230
Total 37,966,009 445,184 11,896,605 2,260,157 52,567,955 Less: amount representing interest 4,431,647 0 78,034 2,419,695 0 366,266 0 7,295,642 Present value of net minimum
payment $33,534,362 0 $ 367,150 0 $ 9,476,910 0 $ 1,893,891 0 $45,272,313 H. Landfill Closure, Post-Closure, and Corrective Action State Financial Assurance Mechanism regulations require landfill operators to set aside funds, or provide alternative funding mechanisms, to fund the closure, post-closure, and corrective action maintenance of landfills. Closure, postclosure and corrective action care costs include, but are not limited to, such items as final cover, groundwater monitoring, well installations and landfill gas monitoring systems. The funding must be completed prior to the final date of closure. These regulations apply to solid waste landfills that have been or will be operated on or after January 1, 1988.
85 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
The City currently has one landfill that is subject to State and Federal regulations. Total permitted capacity for this landfill is 4,701,338 tons. As of June 30, 2022, the remaining permitted capacity was at 3,106,644 tons with the actual capacity filled during the fiscal year at 1,594,743 tons. The estimated year of closure is currently set at 2062.

The annually inflated landfill closure, post-closure and corrective action care cost estimates of $5,327,490, $6,664,646 and $171,690, respectively, for a total of $12,163,826, are based upon the most recently submitted Closure, PostClosure and Corrective Action Maintenance Plan documents filed with the State permitting agencies. If, at some future date, these closure cost estimates are adjusted (due to change in inflation, technology, regulations, etc.), the City is required to make corresponding changes in the amount of funds deposited for closure.

Each year a portion of the landfill’s estimated closure and post-closure cost is recognized as an expense and liability based upon the amount of capacity used during the fiscal year. As of June 30, 2022, the cumulative liability recorded by the City based upon landfill capacity usage is $4,125,970. The remaining $8,037,856 of estimated closure, postclosure and corrective action costs will be recorded and funded as landfill capacity is used.

I. Net Other Post-Employment Benefits Liability
In accordance with GASB Statement No. 75, the City is required to measure and report liabilities associated with OPEB.

The City’s estimated net OPEB liability on June 30, 2022 was $8,018,606. See Note 12 for further detail.

J. Net Pension Liability
In accordance with GASB Statement No. 68, the City is required to measure and report liabilities associated with its pension liability. Pension expense is charged to functions and programs based on their proportionate share of total payroll cost. For governmental funds, these expenses are typically incurred by the General and Landscape and Lighting District Funds. The City’s estimated net pension liability on June 30, 2022, was $24,933,753. See Note 11 for further detail.

K. Changes in Long-Term Liabilities
Long-term liability activity for the fiscal year ended June 30, 2022, is as follows:

Governmental Activities
Balance
July 1, 2021 Additions Deletions
Balance
June 30, 2022
Due Within
One Year
Compensated absences $ 2,464,586 $ 2,064,683 $ 1,858,107 $ 2,671,162 $ 1,267,500 Financed leases payable 438,850 - 137,699 301,151 141,361 General obligation bonds payable 11,227,152 - 1,425,859 9,801,293 1,480,391 Premium on GO bonds 1,468,598 - 209,800 1,258,798 209,800 Certificates of participation 564,375 - 277,939 286,436 286,436 Landfill closure, post-closure costs 4,099,669 26,301 - 4,125,970 - Loans payable 2,034,932 - 141,041 1,893,891 145,681
Net OPEB liability 6,656,471 2,238,463 2,713,459 6,181,475 - Net pension liability 34,671,629 13,216,713 28,341,508 19,546,834 - Total $ 63,626,262 $ 17,546,160 $ 35,105,278 $ 46,067,010 $ 3,531,169 Business-Type Activities
Balance
July 1, 2021 Additions Deletions
Balance
June 30, 2022
Due Within
One Year
Compensated absences $ 593,034 $ 351,655 $ 548,308 $ 396,381 $ - Financed leases payable 73,026 - 20,254 52,772 20,737
Wastewater bonds payable 4,160,000 - 300,000 3,860,000 320,000 Premium on wastewater bonds 272,247 - 24,750 247,497 24,750 Water bonds payable 7,209,970 - 465,391 6,744,579 237,681 Loans payable 45,792,524 - 2,414,102 43,378,422 2,455,921 Net OPEB liability 2,002,916 665,270 831,055 1,837,131 - Net pension liability 8,082,535 2,457,658 5,153,274 5,386,919 - Total $ 68,186,252 $ 3,474,583 $ 9,757,134 $ 61,903,701 $ 3,059,089 86 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
L. Legal Debt Margin
California Government Code Section 43605 establishes a legal debt limit of 15% of gross assessed valuation for municipalities. However, this provision was enacted when assessed valuation was established based on 25% of market value. Effective in fiscal year 1981-82, taxable property is assessed at 100% of market value. Although the debt limit provision has not been amended by the State since this change, the percentage has been proportionately modified to

3.75% for the purposes of this calculation for consistency with the original intent of the State's limit.

For fiscal year 2021-22, the total assessed valuation was $5,700,408,224, for a total debt limit of $213,765,308. The total amount of debt subject to this limit was $12,282,771, resulting in a legal debt margin of $201,482,537.

NOTE 9 – NACIMIENTO WATER PROJECT
The City has entered into a contract with the San Luis Obispo County Financing Authority (SLO Authority). The SLO Authority was created on August 15, 2000, to issue bonds for the purpose of financing part or all of the costs of the purchase, construction, expansion, improvement, or rehabilitation of any real or other tangible property. On September 26, 2007, the SLO Authority issued $196,410,000 of revenues bonds for the Nacimiento Water Project. On May 7, 2018, the SLO Authority refunded said bonds.

The City is considered a participating agency of the SLO Authority and the City’s share of the Nacimiento Water Project is based upon the City’sshare of the quantity of water to be distributed by the SLO Authority from Nacimiento Lake. The City is obligated to pay for the debt service of the SLO Authority based on its water share. The City is further obligated to make contract payments until September 2040. The future minimum contract payments for the debt service are shown below:

Fiscal Year Ending
June 30
Net Annual Debt
Service
2023 $ 4,171,457
2024 4,167,373
2025 4,163,664
2026 4,164,954
2027 4,166,842
2028-2032 20,833,424
2033-2037 20,824,548
2038-2041 16,502,418
Total $ 78,994,680
NOTE 10 – LEASES PAYABLE AND RELATED RIGHT-TO-USE LEASED ASSETS On August 1, 2017, the City entered into a 60-month lease agreement (City as lessee) for the use of building and improvements located at 821 Pine St, Unit A (also known as the “City Hall Annex”). An initial lease liability was recorded on July 1, 2021, in the amount of $127,327 and as of June 30, 2022, the value of the lease liability is $9,834. The City is required to make monthly fixed payments of $9,837 and has an interest rate of 0.3870%. The interest rate was determined by using the City’s incremental borrowing rate which uses municipal bond yields at the time the City entered into this agreement. The building’s estimated useful life exceeds the lease contract term, so the lease term was used to determine amortization expense. The value of the right-to-use leased asset as of June 30, 2022, was $127,327, with accumulated amortization of $117,533, resulting in a net value of $9,794.

On April 26, 2019, the City entered into a 48-month lease agreement (City as lessee) for the use of building and improvements located at 1345 Park Street (also known as the “Business Success Center” or “The Sandbox”). An initial lease liability was recorded on July 1, 2021, in the amount of $1,045,840 and as of June 30, 2022, the value of the lease liability is $968,741.

Beginning on September 1, 2022, the City is required to make monthly fixed payments of $7,847 and has an interest rate of

1.6040%. The interest rate was determined by using the City’s incremental borrowing rate which uses municipal bond yields at 87 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
the time the City entered into this agreement. The buildings estimated useful life exceeds the lease contract term, so the lease term was used to determine amortization expense. The value of the right-to-use leased asset as of June 30, 2022, was of $881,707, with accumulated amortization of $86,725, resulting in a net value of $794,982.

On April 25, 2021, the City entered into a 24-month lease agreement (City as lessee) for the use of building and improvements located at 625 Riverside Avenue (also known as the “Corporation Yard”). An initial lease liability was recorded on July 1, 2021, in the amount of $367,252 and as of June 30, 2022, the value of the lease liability is $249,146. The City is required to make monthly fixed payments of $9,000 and has an interest rate of 0.3160%. The interest rate was determined by using the City’s incremental borrowing rate which uses municipal bond yields at the time the City entered into this agreement. The buildings estimated useful life exceeds the lease contract term, so the lease term was used to determine amortization expense. The value of the right-to-use leased asset as of June 30, 2022, was $367,252, with accumulated amortization of $119,109, resulting in a net value of $248,143. City has one option to extend for an additional 12-months.

Right-to-use leased asset activity for the year ended June 30, 2022, is as follows:

Balance
July 1, 2021 Additions1 Deletions
Balance
June 30, 2022
Amortized right-to-use leased assets
Buildings and improvements $ - $ 1,540,419 $ - $ 1,540,419 Total amortized right-to-use leased
assets - 1,540,419 - 1,540,419
Accumulated amortization
Buildings and improvements - 339,511 - 339,511
Total accumulated amortization - 339,511 - 339,511

Net right-to-use leased assets $ - $ 1,200,908 $ - $ 1,200,908

Note to table above:
1- There was no restatement of net position as it was impractical.

Amortization expense was charged to functions and programs based on their usage of related assets. The amounts allocated to each function or program are presented below:

Function/Program
Total
Governmental
Activities
General government $ 117,533
Culture-recreation 119,109
Economic development and assistance 102,869
Total $ 339,511
The future minimum lease payments are shown below:

Fiscal Year Ending
June 30 Principal Interest Total
2023 $ 211,500 0 $ 15,557 0 $ 227,057
2024 207,193 0 13,819 0 221,012
2025 102,808 12,143 114,951
2026 98,433 10,611 109,044
2027 104,308 8,989 113,297
2028-2032 503,479 0 17,794 0 521,273
Total $ 1,227,721 0 $ 78,913 0 $ 1,306,634
88 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
NOTE 11 – DEFINED BENEFIT PENSION PLANS
A. General Information about the Pension Plans
Plan Description: The City participates in two separate types of employer plans where all qualified permanent and probationary employees are eligible to participate, depending on the employee classification: 1) Miscellaneous Employee Pension Plan, an agent multiple-employer defined benefit plan or 2) Safety Employee Pension Plan, a costsharing employer defined pension plan. Both plans are administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Miscellaneous and Safety Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website (https://www.calpers.ca.gov). CalPERS does not, however, provide separate reports for the City's Safety and Miscellaneous Plans.

Benefits Provided: CalPERS provides service retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for nonduty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Miscellaneous and Safety Plans’ provisions and benefits in effect on June 30, 2022, are summarized below:

Miscellaneous Employee Plan
Tier I Tier II1 Tier III (PEPRA)
Hire date Prior to
May 27, 2012
On or after
May 27, 2012
On or after
January 1, 2013
Benefit formula 2.5% @ 55 2.0% @ 60 2.0% @ 62
Benefit vesting schedule 5 years of service 5 years of service 5 years of service Benefit payment Monthly for life Monthly for life Monthly for life Retirement age 50-55 50-63 52-67
Monthly benefits, as a % of eligible
compensation 2.00% to 2.70% 1.43% to 2.42% 1.00% to 2.50% Final average compensation period One year Three year Three year Required employee contribution rate 8.000% 7.000% 7.000% Required employer normal cost rate 9.430% 9. 430% 9. 430% Required employer payment of UAL2 |--------------------------------------$1,982,430--------------------------------------| Police Safety Employee Plan
Tier I Tier II1 Tier III (PEPRA)
Hire date Prior to
May 27, 2012
On or after
May 27, 2012
On or after
January 1, 2013
Benefit formula 3.0% @ 50 3.0% @ 55 2.7% @ 57
Benefit vesting schedule 5 years of service 5 years of service 5 years of service Benefit payment Monthly for life Monthly for life Monthly for life Retirement age 50 50-55 50-57
Monthly benefits, as a % of eligible
compensation 3.00% 2.40% to 3.00% 2.00% to 2.70%
Final average compensation period One year Three year Three year Required employee contribution rate 9.000% 9.000% 13.000% Required employer normal cost rate 23.710% 20.640% 13.130% Required employer payment of UAL $1,138,735 $16,415 $13,406 89 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Fire Safety Employee Plan
Tier I Tier II1 Tier III (PEPRA)
Hire date Prior to
May 27, 2012
On or after
May 27, 2012
On or after
January 1, 2013
Benefit formula 3.0% @ 55 3.0% @ 55 2.7% @ 57
Benefit vesting schedule 5 years of service 5 years of service 5 years of service Benefit payment Monthly for life Monthly for life Monthly for life Retirement age 50 50-55 50-57
Monthly benefits, as a % of eligible
compensation 3.00% 2.40% to 3.00% 2.00% to 2.70%
Final average compensation period One year Three year Three year Required employee contribution rate 9.000% 9.000% 13.000% Required employer normal cost rate 21.790% 20.640% 13.130% Required employer payment of UAL $357,498 $1,435 $708
Note to table above:
1- Second tier will only apply to employees transferring from another CalPERS agency or one with reciprocity on or after May 27, 2012. 2- The Miscellaneous Plan’s required employer payment of the Unfunded Actuarial/Accrued Liability (UAL) was calculated for the entire plan and is not allocated by Tier.

Employees Covered: On June 30, 2022, the following employees were covered by the benefit terms for the Miscellaneous Plan:

Miscellaneous
Plan
Inactive employees or beneficiaries currently receiving benefits 132 Inactive employees entitled to but not yet receiving benefits 95 Active employees 167
Total 394
Contributions: Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

B. Pension Liability, Pension Expense, and Deferred Outflows and Inflows of Resources Related to Pensions Net Pension Liability: The City’s net pension liability for the Miscellaneous Plan is measured as the total pension liability, less the plan’s fiduciary net position. On June 30, 2022, the City reported a net pension liability of $17,550,223 for the Miscellaneous Plan.

The City’s net pension liability for the Safety Plan is measured as the proportionate share of the net pension liability.

On June 30, 2022, the City reported a net pension liability of $7,383,530 for the Safety Plan. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The proportionate share of the net pension liability for the Safety Plan as of June 30, 2020 and 2021 was as follows:

Safety
Plan
Proportion – June 30, 2020 0.1484%
Proportion – June 30, 2021 0.0896%
Increase (decrease) in proportion -0.0558%
90 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
The net pension liability of both the Miscellaneous and Safety Plans are measured as of June 30, 2021, using an annual actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Pension Expense: For the fiscal year ended June 30, 2022, the City recognized pension expense in the amount of $655,963 for the Miscellaneous Plan and $(4,565,147) for the Safety Plan. Pension expense represents the change in the net pension liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or method, and plan benefits.

Actuarial Assumptions: The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:

Miscellaneous and Safety Plans
Valuation date June 30, 2020
Measurement date June 30, 2021
Actuarial cost method Entry age normal
Actuarial assumptions:

Inflation 2.500%
Salary increases Varies by entry age and service
Payroll growth 2.75%
Investment rate of return 7.00% net pension plan investment and administrative expense; includes inflation
Retirement age The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

Mortality
The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries.

Changes of Assumptions: None in 2019-2021. In 2018, demographic assumptions and inflation rate were changed in accordance with the CalPERS Experience Study and Review of Actuarial Assumptions in December 2017. There were no changes in the discount rate. In the 2017, the discount rate was reduced from 7.65% to 7.15%. In 2016, there were no changes. In the 2015, amounts reported reflect an adjustment of the discount rate from 7.50% (net of administrative expense) to 7.65% (without a reduction for pension plan administrative expense). In the 2014, amounts reported were based on the 7.50% discount rate.

Discount Rate: The discount rate used to measure the total pension liability was 7.15 percent and reflects the longterm expected rate of return for the plans net of investment expenses and without reduction for administrative expenses. To determine whether the municipal bond rate should be used in the calculation of the discount rate for public agency plans (including the pension plan), the amortization and smoothing periods adopted by CalPERS in 2013 were used. For the plans, the crossover test was performed that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on testing of the plans, the tests revealed the assets would not run out. Therefore, the current 7.15 percent discount rate is appropriate, and the use of municipal bond rate calculation is not deemed necessary.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimated ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectation, as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11- 60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the 91 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

Asset Class1
New Strategic
Allocation
Real Return
Years 1-102
Real Return
Years 11+3,4
Public Equity 50.0% 4.80% 5.98%
Fixed Income 28.0% 1.00% 2.62%
Inflation Assets - % 0.77% 1.81%
Private Equity 8.0% 6.30% 7.23%
Real Estate 13.0% 3.75% 4.93%
Liquidity 1.0% -% -0.92%
Total 100.0%
1 – In the CalPERS’ Annual Comprehensive Financial Report (ACFR), Fixed Income is included in Global Debt Securities; Liquidity is included in Short-Term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities. 2 – An expected inflation of 2.00% used for this period. 3 – An expected inflation of 2.92% used for this period. 4 – Figures are based on previous ALM of 2017.

Changes in Net Pension Liability: The changes in net pension liability for the Miscellaneous Plan are shown below:

Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability
Balance at July 1, 2020 $ 85,079,287 $ 58,759,522 $ 26,319,765 Changes in the fiscal year:

Service cost 1,606,255 - 1,606,255
Interest on total pension liability 6,004,538 - 6,004,538 Differences between expected and actual experience 337,397 - 337,397 Contributions – employer - 2,519,880 (2,519,880)
Contributions – employee - 1,005,499 (1,005,499)
Net investment income - 13,251,050 (13,251,050)
Benefit payments, including refunds of employee
contributions (4,480,541) (4,480,541) -
Administrative expenses - (58,697) 58,697
Net change in fiscal year 3,467,649 12,237,191 (8,769,542) Balance at June 30, 2021 $ 88,546,936 $ 70,996,713 $ 17,550,223 Sensitivity of the Net Pension Liability to Changes in the Discount Rate: The following represents the City’s proportionate share of the net pension liability calculated using the discount rate of 7.15 percent, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1- percentage point lower (6.15 percent) or 1- percentage point higher (8.15 percent) than the current rate:

Net pension liability
Discount
Rate -1%
(6.15%)
Current
Discount
Rate (7.15%)
Discount
Rate +1%
(8.15%)
Miscellaneous Plan $ 28,620,129 $ 17,550,223 $ 8,338,465 Safety Plan 17,248,207 7,383,530 (719,083)
Total $ 45,868,336 $ 24,933,753 $ 7,619,382
92 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Pension Plans’ Fiduciary Net Position: Detailed information about the Miscellaneous and Safety Plans’ fiduciary net position is available in the separately issued CalPERS financial reports.

Deferred Outflows and Inflows of Resources Related to Pensions: On June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to Miscellaneous and Safety Plans pension from the following sources:

Miscellaneous Plan Safety Plan
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension contributions subsequent to measurement date $ 2,716,313 $ - $ 2,268,023 $ - Differences between expected and actual experiences 583,724 - 1,676,461 - Net difference between projected and actual earnings
on pension plan investments - (6,591,515) - (5,840,337) Differences in proportions - - 4,091,490 -
Differences in actual contributions and proportionate
share of contributions - - - (1,234,127)
Total $ 3,300,037 $ (6,591,515) $ 8,035,974 $ (7,074,464) The reported deferred outflows of resources related to pensions in the amount of $2,716,313 and $2,268,023 resulting from City contributions subsequent to the measurement date will be recognized as a reduction in net pension liability in the 2022-23 fiscal year. The additional amounts reported as deferred outflows and inflows of resources related to pensions will be recognized as pension expense as shown below:

Fiscal Year Ending
June 30
Miscellaneous
Plan
Safety
Plan
2023 $ (1,228,047) $ 412,291
2024 (1,441,101) 140,925
2025 (1,520,417) (252,550)
2026 (1,818,226) (1,607,179)
Total $ (6,007,791) $ (1,306,513)
C. Payable to the Pension Plans
The City had no amount outstanding for contributions to the pension plans for the fiscal year ended June 30, 2022.

NOTE 12 – OTHER POST-EMPLOYMENT BENEFITS
A. General Information about Other Post-Employment Benefits Plan Description: The City provides other post-employment benefits (OPEB), a single employer contribution plan, in accordance with State statutes, to all employees retiring from the City and enrolled in an insurance program under the California Public Employees’ Medical and Hospital Care Act (PEMHCA). Providing healthcare benefits under the City’s group health plan may provide benefits at a substantially lower cost than if the retirees purchased their own individual benefits. For the fiscal year ending June 30, 2022, the City contracted with Total Compensation Systems, Inc. to prepare the GASB Statement No. 75 Actuarial Valuation Report. This report was prepared in compliance with the requirements set forth in GASB Statement No. 75, Accounting and Financial Reporting by Employers for PostEmployment Benefits Other than Pensions. The report can be viewed on the City’s website.

Benefits Provided: The City is required to contribute the PEMHCA minimum to CalPERS on behalf of annuitants eligible for, and participating in, CalPERS health insurance. The City joined the CalPERS health program in 2015, contracting for the “unequal” minimum contribution amount to annuitants. The unequal minimum contribution increases annually 93 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
by the number of years an agency contracts multiplied by 5% of the current monthly contribution for active employees, for 20 years, at which point it becomes 100% and equal. A history of the full minimum required contribution and the City’s partial minimum required contribution is presented below:

Calendar Year
Full Minimum Required
Contribution
City’s Minimum Required
Contribution
2015+ $122 $1.00
2016+ $125 $6.25
2017+ $128 $12.80
2018+ $133 $19.95
2019+ $136 $27.20
2020_ $139 $34.75
2021_ $143 $42.90
2022_ $149 $52.15
2023+ Adjusted annually to reflect
medical portion of Consumer
Price Index (CPI)
Adjusted annually to reflect
medical portion of CPI & years of
participation
In addition to the City’s contributions under PEMHCA stated above, the City has agreed to provide the following retiree medical reimbursement:
• Retirees in the Management, Police, Fire and Service Employees International Union (SEIU) labor groups that were hired before January 1, 2012, and who have a minimum of 10 years of service with the City, are eligible for medical reimbursements up to $500 per month (including PEMHCA minimum) with no age limitation.
• Retirees in the Management, Police, Fire and SEIU labor groups that were hired on or after January 1, 2012, and who have a minimum of 20 years of service with the City, are eligible for medical reimbursements up to $500 per month (including the PEMHCA minimum) until the Medicare eligible age of 65.

Employees Covered: On June 30, 2022, the following current and former employees were covered by the benefit terms under the plan membership:

Inactive employees or beneficiaries currently receiving benefits 114 Inactive employees entitled to but not yet receiving benefits - Active employees 210
Total 324
Contributions: The City’s OPEB plan is established by agreements with the applicable employee labor groups and may be amended by agreements between the City and the labor groups. The City is not required to fund based on the actuarially determined contribution; however, the City has established an employer investment program with Mission Square investments to prefund OPEB obligations. For the fiscal year ended June 30, 2022, the City’s cash contributions were $349,500 in payments to this trust.

B. OPEB Liability, OPEB Expense, and Deferred Inflows and Outflows of Resources Related to OPEB Net Other Post-Employment Benefit Liability: The City’s net OPEB liability is measured as the total OPEB liability, less the plan’s fiduciary net position. On June 30, 2022, the City reported a net OPEB liability of $8,018,606.

OPEB Expense: For the fiscal year ended June 30, 2022, the City recognized other post-employment benefit expense in the amount of $912,215. Other post-employment benefit expense represents the change in net OPEB liability during 94 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or methods, and plan benefits.

Actuarial Assumptions: The City’s net OPEB liability is based on the following actuarial methods and assumptions:

Valuation date June 30, 2022
Measurement date June 30, 2022
Measurement period July 1, 2021 to June 30, 2022
Actuarial cost method Entry age normal
Actuarial assumptions:

Funding practice
The City does not currently have a pre-funding policy but has been making annual contributions of $349,500 to the trust. The projection of cash flows used to determine the discount rate assumed future pre-funding contributions of $349,500 are made to the trust.

Asset return 6.20% per annum
Discount rate 4.13% per annum
Inflation 2.50% per annum
Payroll increases 2.75% per annum, plus merit scale increases Pre-retirement turnover According to the termination rates under the most recent CalPERS pension plan valuations.

Mortality 2017 CalPERS Mortality for Safety, Miscellaneous and Schools Employees Retirement age According to the retirement rates under the most recent CalPERS pension plan valuation.

Participation rates
100% of eligible active employees are assumed to elect medical coverage at retirement. Future retirees are assumed to elect similar coverage as current retirees. Actual plan coverage is used for current retirees.

Spouse coverage
80% of future retirees are assumed to elect coverage for their spouse.

Male spouses are assumed to be three years older than female spouses.

Actual spouse coverage and spouse ages are used for current retirees.

Dependent coverage Not explicitly valued.

Claim cost development
The valuation claim costs are based on the premiums paid for medical insurance coverage. The City participates in CalPERS, a community rated plan. An implicit rate subsidy can exist when the non-Medicare rates for retirees are the same as for active employees. Since non-Medicare eligible retirees are typically much older than active employees, their actual medical costs are typically higher than for active employees. The current valuation contains an estimate of the implicit rate subsidy.

Medical trends
Assumed 4.00% per year. Long-term trend assumption is based on the conclusion that, while medical trend will continue to be cyclical, the average increase over time cannot continue to outstrip general inflation by a wide margin. Trend increases in excess of general inflation result in dramatic increases in unemployment, the number of uninsured and the number of underinsured. These effects are nearing a tipping point which will inevitably result in fundamental changes in health care finance and/or delivery which will bring increases in health care costs more closely in line with general inflation. As a result, it is reasonable to project historical trend vs. inflation differences several decades into the future.

Medicare participation 100%
Minimum contributions The minimum required contribution increases each year based on medical portion of CPI. The assumed increase is 4% per year.

Maximum contributions The City’s maximum contribution is assumed to remain constant in all future years.

Actuarial value of assets Eligible plan assets will be valued on a market value basis. 95 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Discount Rate: The long-term expected rate of return of OPEB plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the OPEB plan’s target asset allocation as of June 30, 2022, are summarized in the following table:

Asset Class Target Allocation
Long-Term
Expected Real
Rate of Return
All Equities 80.0% 7.545%
All Fixed Income 20.0% 4.250%
Total 100.0%
Long-term expected rate of return is 6.2%.

The discount rate used to measure the total OPEB liability was 4.13%. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at a rate of $349,500 per year, reduced by future employees’ normal costs. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

Changes in Net OPEB Liability: The changes in the net OPEB liability for the City are as follows:

Total OPEB
Liability
Plan Fiduciary
Net Position Net OPEB Liability
Balance on July 1, 2021 $ 18,453,647 $ 9,794,260 $ 8,659,387 Changes in the fiscal year:

Service cost 909,104 - 909,104
Interest on total OPEB liability 495,284 - 495,284
Differences between expected and actual experience 324,697 - 324,697 Changes of assumptions (3,077,668) - (3,077,668)
Employer contributions - 466,846 (466,846)
Net investment income (loss) - (1,174,648) 1,174,648
Benefit payments (732,681) (732,681) -
Net change in fiscal year (2,081,264) (1,440,483) (640,781) Balance on June 30, 2022 $ 16,372,383 $ 8,353,777 $ 8,018,606 Sensitivity of the Net OPEB Liability to Changes in the Discount Rate: The following presents the net OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower and one percentage point higher than the current rate, for the measurement period ending on June 30, 2022:

Discount Rate
-1% (3.13%)
Current
Discount Rate
(4.13%)
Discount Rate
+1% (5.13%)
Net OPEB liability $ 9,940,152 $ 8,018,606 $ 6,400,566
Sensitivity of the Net OPEB Liability to Changes in Health Care Cost Trend Rates: The following represents the net OPEB liability of the City if it were calculated using healthcare cost trend rates that are one percentage point lower and one percentage point higher than the current rate, for measurement period ending on June 30, 2022:
96 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
1% Decrease
(3.0%)
Current
Healthcare
Cost Trend
Rates (4.00%)
1% Increase
(5.0%)
Net OPEB liability $ 7,365,670 $ 8,018,606 $ 8,828,201
OPEB Plan Fiduciary Net Position: Detailed information about the OPEB plan’s fiduciary net position is shown below:

Assets June 30, 2022
Investments:

Balanced funds $ 8,353,777
Stable value -
Total assets 8,353,777
Net position restricted for OPEB $ 8,353,777
Additions
Employer contributions $ 466,846
Net investment income (loss) (1,174,648)
Total additions (707,802)
Deletions
Benefit payments 732,681
Total deletions 732,681
Change in net position (1,440,483)
Net position restricted for OPEB
Beginning of fiscal year 9,794,260
End of fiscal year $ 8,353,777
Recognition of Deferred Outflows and Deferred Inflows of Resources: Gains and losses related to changes in net OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period for all sources is five (5) years.

Deferred Outflows and Inflows of Resources Related to OPEB: On June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Changes of assumptions $ - $ (1,169,176)
Difference between expected and actuarial experience in measurement of the total OPEB liability - (36,395)
Difference between projected and actual earnings on
OPEB plan investments 311,367 -
Total $ 311,367 $ (1,205,571)
97 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
Amounts reported as deferred inflows and outflows of resources related to OPEB will be recognized as expense as follows:

Fiscal Year Ending
June 30
Deferred
Inflows and
Outflows of
Resources
2023 $ 156,739
2024 44,150
2025 (285,829)
2026 112,132
2027 (238,733)
Thereafter (682,663)
Total $ (894,204)
NOTE 13 – OTHER EMPLOYEE BENEFITS
A. Deferred Compensation Plan
City employees may defer a portion of their compensation under one separate, optional City-sponsored deferred compensation plan, ICMA-RC, created in accordance with Internal Revenue Code Section 457. Under this plan, participants are not taxed on the deferred portion of their compensation until distributed to them; distributions may be made only at termination, retirement, death, or in an emergency as defined by the plan.

Effective January 1, 1998, the law governing deferred compensation plan assets now requires plan assets to be held for the exclusive benefit of plan participants and their beneficiaries. Since the assets held under this new plan are not the City’s property and are not subject to claims by general creditors of the City, they have been excluded from these financial statements.

In accordance with adopted wage and benefit agreements and memorandums of understanding, the City makes contributions to City-sponsored deferred compensation plan for all employees. For employees in the unrepresented confidential, professional and management group (MGMT), the City contributes $4,200 annually with no matching required from the employee. Executive managers, a sub-group of MGMT employees, are eligible to receive up to an additional $2,500 in contributions with a one-to-one matching requirement. For employees in the Service Employees International Union (SEIU), the City will match employee contributions to a maximum of $25 per pay period, or $650 per year. For the fiscal year ended June 30, 2022, the total City contribution on behalf of eligible employees was $231,933.

B. Section 125 Benefit Plan
The City has a Section 125-benefit plan established pursuant to Section 125 of the IRS code. Under this plan, eligible employees may elect to contribute pre-tax dollars into any combination of the following two benefit categories:
1) Unreimbursed Medical Spending Account
2) Dependent Day Care Spending Account
Under no circumstances may an employee direct more than $5,000 annually into the Dependent Day Care Spending Account and more than $2,850 into the Unreimbursed Medical Spending Account. All regular full-time employees employed on a regular and continuous basis, including certain contractual employees, are eligible to participate in this plan. Temporary and casual employees are not eligible. The plan year adopted by the City begins on January 1 and ends on December 31. To obtain reimbursement of expenses incurred within a plan year within the spending accounts, employees must submit claims within 90 days of the end of the plan year or within 30 days from separation of service from the City. Funds unclaimed after 90 days of the close of the plan year are then remitted to the City. 98 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
NOTE 14 – FUND BALANCES AND DEFICITS
Fund balance is the difference between the assets added to deferred outflows of resources and liabilities added to deferred inflows of resources reported in governmental funds. In compliance with GASB Statement No. 54, the composition of the City’s fund balance is shown below:

General
Fund
Measure J-20
Supplemental
Sales Tax
Fund
American
Rescue Plan
Act Fund
Specific
Plans Fund
Capital
Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Nonspendable:

Advances receivable $ 2,632,899 $ - $ - $ - $ - $ - $ 2,632,899 Prepaid items 118,142 - - - - - 118,142
Restricted for:

Aquatic facility expansion - - - - - 438,765 438,765
Bike and pedestrian expansion - - - - - 435,115 435,115 Debt service - - - - - 2,002,054 2,002,054
Disability access and
compliance - - - - - 84,038 84,038
Health and welfare - - - - - 359,486 359,486
Landfill maintenance - - - - - 4,525,042 4,525,042
Landscape and lighting
maintenance - - - - - 429,764 429,764
Library facility expansion - - - - - 1,814,845 1,814,845 Park development - - - - - 3,767,949 3,767,949
Public, education, government
access - - - - - 290,198 290,198
Public facility expansion - - - - - 7,831,717 7,831,717 Public safety facility expansion - - - - - 985,236 985,236 Road maintenance - - - - - 1,959,146 1,959,146
Storm drain development - - - - - 117,623 117,623
Transportation facilities - - - - - 5,854,936 5,854,936 Assigned for: 0
Art in public places 660 - - - - - 660
Building repair and replacement 492,638 - - - - - 492,638 Capital projects - - - - 2,575,797 - 2,575,797
Economic development 139,440 - - - - - 139,440
Equipment replacement - 63,000 - - - - 63,000
Public safety facility expansion - 5,339,877 - - - - 5,339,877 Street and road capital projects - 5,235,508 - - 12,985,155 - 18,220,663 Unassigned 27,029,740 - - (1,384,917) - (153,222) 25,491,601 Total fund balances (deficits) $ 30,413,519 $ 10,638,385 $ - $ (1,384,917) $ 15,560,952 $ 30,742,692 $ 85,970,631 As of June 30, 2022, the Specific Plans and Airport Road PSR funds had a fund deficit in the amount of $1,384,917 and $153,222, respectively. In both instances, the funds will begin to have positive fund balance once development occurs.

NOTE 15 – FUNDS WITH EXPENDITURES EXCEEDING APPROPRIATIONS As of June 30, 2022, the following funds and department expenditures exceeded appropriations during the fiscal year:

Major Governmental Funds:

Measure D GO Bond Fund $ 2,952
Total $ 2,952
NOTE 16 – SUCCESSOR AGENCY TO THE FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill IX 26 (“the Bill”) that provides for the dissolution of all Redevelopment Agencies in the State of California. This action impacted the reporting entity of the City that previously had reported a Redevelopment Agency within the reporting entity of the City as a blended component unit. The Bill provides that 99 City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
upon dissolution of a Redevelopment Agency, either the City or another unit of local government will agree to serve as the “Successor Agency” to hold the assets until they are distributed to other units of state and local government.

One January 17, 2012, the City Council elected to become the Successor Agency for the former Redevelopment Agency in accordance with the Bill as part of City Resolution Number 12-005.

After enactment of the law, which occurred on June 28, 2011, Redevelopment Agencies in the State of California could not enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, Successor Agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former Redevelopment Agency until all enforceable obligations of the prior Redevelopment Agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between Redevelopment Agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the Successor Agency by the Bill.

In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011), all Redevelopment Agencies in the State of California were dissolved and ceased to operate as legal entities as of February 1, 2012.

A. Notes Receivable
On May 4, 2004, the RDA, subsequently the Successor Agency to the former Redevelopment Agency of Paso Robles, entered into an agreement with Canyon Creek Limited Partnership, to construct a multi-family residential housing project consisting of 68 residential units, 49% of which (33 units) shall be rented to qualified low-income persons and families, in the amount of $300,000. Total outstanding balance as of June 30, 2022, including accrued interest, was $462,752.

In 2007, a long-term, zero-interest, forgivable loan for $1.7 million was given to the Chet Dotter Senior Housing. This was for a 40-unit senior housing project within the project area. The balance on June 30, 2022, remains at $1.7 million.

On June 10, 2010, the RDA, subsequently the Successor Agency to the former Redevelopment Agency of Paso Robles, entered into an agreement with South River Road Associates, LP to construct Hidden Creek Village, an 81-unit lowincome apartment complex, in the amount of $1,000,000.

B. Tax Allocation Bonds Payable
On September 16, 1996, $3,630,000 Tax Allocation Refunding Bonds were issued by the Redevelopment Agency to refund bonds originally issued in 1991 to repay advances and loans received by the Redevelopment Agency from the City. The outstanding bonds bear a net interest cost of 5.50% and are due in annual installments ranging from $70,000 to $255,000 through January 1, 2022. These bonds were refunded with the 2009 Tax Allocation Bonds.

On October 3, 2000, $4,090,000 Tax Allocation Bonds were issued by the Redevelopment Agency to repay advances and loans received by the Redevelopment Agency from the City and provide funds for the widening of Niblick Bridge from two to four lanes. The outstanding bonds bear a net interest cost of 5.25% and are due in annual installments ranging from $20,000 to $485,000 through January 1, 2028. These bonds are payable from property tax increment revenues.
100
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
On August 4, 2009, the Redevelopment Agency of the City issued $9,330,000 of 2009 Series A Tax Allocation Bonds, and $2,785,000 of 2009 Series B with interest rates ranging from 4.75% to 6.50% to refund prior 1996 Tax Allocation Bonds with interest rates ranging from 5.25% to 5.625% and a par value of $2,320,000. The 1996 Tax Allocation Bonds mature annually on July 1 between 2010 and 2021. The 1996 Tax Allocation Bonds were called on September 4, 2009.

The 2009 Tax Allocation Bonds were issued at a discount of $(105,005) and, after paying issuance costs of $134,771 and the underwriter’s discount of $94,935, the net proceeds were $8,995,289. A portion of the net proceeds from the issuance of the 2009 Tax Allocation Bonds was used to purchase U.S. Government securities and those securities were deposited in an irrevocable trust with an escrow agent to provide debt service payments until the 1996 Tax Allocation Bonds were called on September 4, 2009. The current refunding met the requirements of an in-substance defeasance.

As a result of the refunding, the Redevelopment Agency restructured its total debt service which resulted in a savings on interest costs. As of June 30, 2022, the bond discount was $61,253.

The future minimum payment obligations for the Tax Allocation Bonds payable are as follows:

Fiscal Year Ending
June 30 Principal Interest Total
2023 $ 495,000 0 $ 605,323 0 $ 1,100,323
2024 815,000 0 570,049 0 1,385,049
2025 840,000 0 524,025 0 1,364,025
2026 865,000 0 477,775 0 1,342,775
2027 895,000 428,319 1,323,319
2028-2032 2,580,000 0 1,580,478 0 4,160,478
2033-2037 2,695,000 0 816,869 0 3,511,869
2038-2039 1,150,000 0 75,075 0 1,225,075
Total $ 10,335,000 0 $ 5,077,913 0 $ 15,412,913
NOTE 17 – LIABILITY, WORKERS’ COMPENSATION, AND PURCHASED INSURANCE A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City is a member of the California Joint Powers Insurance Authority (Insurance Authority). The Insurance Authority is composed of 124 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Insurance Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The Insurance Authority began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board of Directors operates through a nine-member Executive Committee.

B. Primary Self-Insurance Programs of the Insurance Authority Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Primary Liability Program - Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred 101
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
costs within the second layer. (4) Incurred costs from $500,000 to $50 million are distributed based on the outcome of cost allocation within the first and second loss layers.

The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Insurance Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/.

Workers’ Compensation - Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For fiscal year 2021-22 the Insurance Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and employer’s liability losses from $5 million to $10 million are pooled among members.

C. Purchased Insurance
Pollution Legal Liability Insurance – The City participates in the pollution legal liability insurance program which is available through the Insurance Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City. Coverage is on a claims-made basis. There is a $250,000 deductible. The Insurance Authority has an aggregate limit of $20 million.

Property Insurance – The City participates in the all-risk property protection program of the Insurance Authority. This insurance protection is underwritten by several insurance companies. City property is currently insured according to a schedule of covered property submitted by the City to the Insurance Authority. City property currently has all-risk property insurance protection in the amount of $188,302,191. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

Crime Insurance – The City purchases crime insurance coverage in the amount of $5,000,000 with a $2,500 deductible.

The fidelity coverage is provided through the Insurance Authority.

Special Event Tenant User Liability Insurance – The City further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on agency property.

The insurance premium is paid by the tenant user and is paid to the City according to a schedule. The City then pays for the insurance. The insurance is facilitated by the Insurance Authority.

D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in fiscal year 2021-22.
102
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2022
E. Self-Insurance
The City retains the risk for workers’ compensation losses incurred prior to joining the Insurance Authority. Several member agencies of the now dissolved Central Coast Cities Self-Insurance Fund continue to participate in a non-risk sharing arrangement for claims management and the purchase of excess insurance. The participating agencies share a set of common guidelines and annually set aside premiums to pay their individual losses within their self-insured retentions. Losses are debited and investment income is credited to specific member accounts. The City has not incurred any losses in excess of insurance coverage. Claims liabilities in the governmental funds are generally liquidated by the General Fund.

The last actuarial study to determine the undiscounted outstanding liabilities was completed for the fiscal year ended June 30, 2022. The liability was estimated based on the actuarial study and considered claims asserted and paid, and the time limitation for filing claims. There are no amounts estimated for claims incurred but not reporting because the time limit for filing claims has elapsed. The estimated asset (liability) on June 30, 2022, and the change in those balances are shown below:

Cash, investments, and current assets $ 590,416
Estimated claims liability (44,573)
Unpaid claims asset $ 545,843
Unpaid claims asset at July 1, 2021 $ 584,240
Revenues 2,259
Claim payments and related expenditures (2,831)
Change in fair value (7,649)
Change in estimated claims liability (27,176)
Unpaid claims asset at June 30, 2022 $ 545,843
NOTE 18 – LITIGATION AND CONTINGENCIES
The City generally follows the practice of recording liabilities resulting from claims and legal actions only when they become fixed or determined in amount. While the City is a defendant in a number of lawsuits arising out of the normal course of business, their outcomes cannot be predicted. In the opinion of the City Attorney, these actions, when finally adjudicated, will not have a material adverse impact on the financial position of the City.

NOTE 19 – SUBSEQUENT EVENTS
A subsequent event is an event that occurs after a reporting period, but before the financial statements for that period have been issued or are available to be issued. There were no subsequent events for the fiscal year ending June 30, 2022.

NOTE 20 – PRIOR PERIOD ADJUSTMENTS
There was one prior period adjustment made during the year due to an unreported loan receivable. This had a positive impact on the Private-Purpose Trust Fund in the Statement of Changes in Fiduciary Net Position in the amount of $2,282,979. 103
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Note to the Required Supplementary Information
For the Fiscal Year Ended June 30, 2022
NOTE 1 – BUDGETARY BASIS OF ACCOUNTING
Through the budget, the City Council sets the direction of the City, allocates its resources and established its priorities. The annual budget assures the efficient and effective use of the City’s economic resources, and ensures that the City’s highest priority objectives are accomplished.

The City develops and adopts a two‐year budget, including a capital improvement plan, in which the City Council has the responsibility for adoption of the City’s budget which serves as the City’s legally adopted expenditure document. Annual operating and capital improvement expenditures are adopted by resolution which constitutes the authorized expenditures for the fiscal year. The second year of the two‐year budget is updated and adopted for that year. Budgets are prepared on the modified accrual basis of accounting, consistent with the generally accepted accounting principles (GAAP).

The City Council generally reauthorizes appropriations for continuing projects and activities. The City Council has the legal authority to amend the budget of any fund, at any time during the fiscal year. The budgetary legal level of control (the level on which expenditures may not legally exceed appropriations) is generally at the fund level. Budgeted expenditures may be reallocated within a fund by the City Manager, and within a department by the department director, but any inter‐fund transfers or reallocation, must be approved by resolution of the City Council. 104
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule ‐ General Fund
For the Fiscal Year Ended June 30, 2022
Original Final Actual Variance

REVENUES
Taxes 40,332,300 $ $ 42,353,078 $ 47,644,714 $ 5,291,636 Licenses and permits 495,000 495,000 786,474 291,474 Fines and forfeitures 97,000 97,000 97,187 187 Use of money and property 1,853,500 1,923,000 (14,726) (1,937,726) Intergovernmental revenues 625,000 647,596 543,027 (104,569) Charges for current services 1,863,000 1,863,000 2,505,153 642,153 Other revenues 156,000 357,600 346,193 (11,407) Total revenues 45,421,800 47,736,274 51,908,022 4,171,748

EXPENDITURES
Current:

GeGeneral government 10,359,850 11,319,367 11,491,687 172,320 PuPublic safety 19,015,800 19,333,445 19,250,957 (82,488) Hi Highways and streets 2,877,200 2,837,419 2,563,716 (273,703) Sa Sanitation 295,500 413,479 437,239 23,760 CuCulture‐recreation 5,087,850 5,227,170 5,029,620 (197,550) Ec Economic development and assistance 603,800 703,800 591,765 (112,035) Capital outlay 234,200 525,996 196,618 (329,378) Debt service:

IntInterest 73,500 73,500 80,383 6,883 Pr Principal 132,000 132,000 141,041 9,041 Total expenditures 38,679,700 40,566,176 39,783,026 (783,150) 6,742,100 7,170,098 12,124,996 4,954,898

OTHER FINANCING SOURCES (USES)
Transfers in 1,143,200 1,143,200 907,159 (236,041) Transfers out (7,327,800) (14,800,351) (14,513,894) 286,457 Total other financing sources (uses) (6,184,600) (13,657,151) (13,606,735) 50,416 Net change in fund balance $ 557,500 $ (6,487,053) (1,481,739) $ 5,005,314 Fund balance ‐ July 1 31,895,258
Fund balance ‐ June 30 $ 30,413,519
‐
Budget Amounts
Excess of revenues over expenditures
See accompanying note to the required supplementary information. 105
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule ‐ Measure J‐20 Supplemental Sales Tax Fund For the Fiscal Year Ended June 30, 2022
Original Final Actual Variance

REVENUES
Taxes 10,488,000 $ $ 10,488,000 $ 13,142,001 $ 2,654,001 Use of money and property ‐ ‐ (250,162) (250,162) Intergovernmental revenues 351,100 351,100 358,764 7,664 Total revenues 10,839,100 10,839,100 13,250,603 2,411,503

EXPENDITURES
Current:

PuPublic safety 2,647,200 2,656,126 1,113,026 (1,543,100) Hi Highways and streets 519,600 519,600 153,189 (366,411) Capital outlay 250,200 250,200 20,348 (229,852) Total expenditures 3,417,000 3,425,926 1,286,563 (2,139,363) 7,422,100 7,413,174 11,964,040 4,550,866

OTHER FINANCING USES
Transfers out (9,446,000) (9,721,000) (3,018,936) 6,702,064 Total other financing uses (9,446,000) (9,721,000) (3,018,936) 6,702,064 Net change in fund balance $ (2,023,900) $ (2,307,826) 8,945,104 $ 11,252,930 Fund balance ‐ July 1 1,693,281
Fund balance ‐ June 30 $ 10,638,385
Budget Amounts
Excess of revenues over expenditures
See accompanying note to the required supplementary information. 106
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule ‐ American Rescue Plan Act Fund For the Fiscal Year Ended June 30, 2022
Original Final Actual Variance

REVENUES
Use of money and property $ ‐ $ ‐ $ (100,502) $ (100,502) Intergovernmental revenues ‐ 833,500 137,563 (695,937) Total revenues ‐ 833,500 37,061 (796,439)

OTHER FINANCING USES
Transfers out ‐ (833,500) (37,061) 796,439 Total other financing uses ‐ (833,500) (37,061) 796,439 Net change in fund balance $ ‐ $ ‐ ‐ $ ‐ Fund balance ‐ July 1 ‐
Fund balance ‐ June 30 $ ‐
Budget Amounts
See accompanying note to the required supplementary information. 107
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule ‐ Specific Plans Fund
For the Fiscal Year Ended June 30, 2022
Original Final Actual Variance

REVENUES
Use of money and property $ 8,000 $ 8,000 $ (12,621) $ (20,621) Charges for current services 15,000 15,000 20,124 5,124 Other revenues 500 500 627 127 Total revenues 23,500 23,500 8,130 (15,370)

OTHER FINANCING USES
Transfers out ‐ (253,014) ‐ 253,014 Total other financing uses ‐ (253,014) ‐ 253,014 Net change in fund balance $ 23,500 $ (229,514) 8,130 $ 237,644 Fund deficit ‐ July 1 (1,393,047)
Fund deficit ‐ June 30 $ (1,384,917)
225
228
232
236
Budget Amounts
See accompanying note to the required supplementary information. 108

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109
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Changes in the Net Other Post‐Employment Benefit (OPEB) Liability and Related Ratios Last Ten Fiscal Years1
The following table provides the changes in the City's OPEB plan net OPEB liability and related ratios:
2017‐18 2018‐19 2019‐20 2020‐21
Total OPEB Liability
Service cost $ 579,776 $ 594,575 $ 653,372 $ 884,773 Interest on total OPEB liability 537,631 566,498 566,388 526,097 Changes of assumptions (99,964) 512,103 1,995,683 818,395 Differences between expected and actual experience ‐ ‐ (574,832) (116,693) (458,739) (570,200) (674,080) (616,900) Net change in total OPEB liability 558,704 1,102,976 1,966,531 1,495,672 Total OPEB liability ‐ beginning of fiscal year 13,329,764 13,888,468 14,991,444 16,957,975 Total OPEB liability ‐ end of fiscal year [A] $ 13,888,468 $ 14,991,444 $ 16,957,975 $ 18,453,647 Plan Fiduciary Net Position
Contributions ‐ employer $ 130,500 $ 455,146 $ 447,814 $ 447,814 Contributions ‐ employee ‐ Net investment income (loss) 653,066 381,914 216,352 2,436,434 Benefit payments (458,739) (570,200) (674,080) (616,900) Net change in plan fiduciary net position 324,827 266,860 (9,914) 2,267,348 Total plan fiduciary net position ‐ beginning of fiscal year 6,945,139 7,269,966 7,536,826 7,526,912 Total plan fiduciary net position ‐ end of fiscal year [B] $ 7,269,966 $ 7,536,826 $ 7,526,912 $ 9,794,260 Net OPEB liability ‐ ([A]‐[B]) $ 6,618,502 $ 7,454,618 $ 9,431,063 $ 8,659,387

52.35% 50.27% 44.39% 53.07%
Covered payroll $ 15,438,342 $ 16,553,818 $ 19,263,105 $ 19,948,309

42.87% 45.03% 48.96% 43.41%
Notes to Schedule
1 ‐ Fiscal year 2017‐18 was the 1st year of implementation, therefore only five fiscal years are shown.

Benefit payments, including refunds of member
contributions
Plan fiduciary net position as a percentage of the total OPEB liability
Net OPEB liability as a percentage of covered payroll
See accompanying note to the required supplementary information. 110
2021‐22
$               909,104
495,284
(3,077,668)
324,697
(732,681)
(2,081,264)
18,453,647
$         16,372,383
$               466,846
(1,174,648)
(732,681)
(1,440,483)
9,794,260
$            8,353,777
$            8,018,606

51.02%
$ 22,080,455

36.32%
111
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Changes in the Net Pension Liability and Related Ratios Last Ten Fiscal Years1
2014‐15 2015‐16 2016‐17 2017‐18
Total Pension Liability
Service cost $ 1,364,965 $ 1,261,727 $ 1,343,291 $ 1,559,000 Interest on total pension liability 4,495,074 4,692,922 4,968,592 5,100,788 Changes of assumptions ‐ (1,109,451) ‐ 4,094,234 Differences between expected and actual experience ‐ (622,439) 630,371 (882,446) (2,490,534) (2,840,331) (3,204,224) (3,277,298) Net change in total pension liability 3,369,505 1,382,428 3,738,030 6,594,278 Total pension liability ‐ beginning of fiscal year 60,497,088 63,866,593 65,249,021 68,987,051 Total pension liability ‐ end of fiscal year [A] $ 63,866,593 $ 65,249,021 $ 68,987,051 $ 75,581,329 Plan Fiduciary Net Position
Plan to plan resource movement $ ‐ $ ‐ $ ‐ $ ‐ Contributions ‐ employer 1,519,929 1,868,439 2,000,742 3,823,624 Contributions ‐ employee 707,207 628,654 643,082 658,337 Net investment income 6,488,346 1,010,263 225,131 4,883,679 Benefit payments (2,490,534) (2,840,331) (3,204,224) (3,277,298) Administrative expense ‐ (49,448) (26,776) (64,333) Other miscellaneous income/(expense)2 ‐ ‐ ‐ ‐ Net change in plan fiduciary net position 6,224,948 617,577 (362,045) 6,024,009 Total plan fiduciary net position ‐ beginning of fiscal year 37,093,083 43,318,031 43,935,608 43,573,563 Total plan fiduciary net position ‐ end of fiscal year [B] $ 43,318,031 $ 43,935,608 $ 43,573,563 $ 49,597,572 Net pension liability ‐ end of fiscal year ([A]‐[B]) $ 20,548,562 $ 21,313,413 $ 25,413,488 $ 25,983,757

67.83% 67.34% 63.16% 65.62%
Covered payroll $ 7,695,579 $ 7,659,829 $ 8,396,093 $ 8,780,225 Net pension liability as a percentage of covered payroll 267.02% 278.25% 302.68% 295.93% Summary of Changes of Benefits or Assumptions
Notes to Schedule
1 ‐ Fiscal year 2014‐15 was the 1st year of implementation, therefore only eight fiscal years are shown.

The following table provides the changes in the miscellaneous plan's net pension liability and related ratios ‐ agent multiple‐employer defined benefit pension plan:
2 ‐ During fiscal year 2017‐18, as a result of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefit Plans Other than Pensions, CalPERS reported its proportionate share of activity related to post‐employment benefits for participation in the State of California's agent OPEB plan. Accordingly, CalPERS recorded a one‐time expense as a result of the adoption of GASB Statement No. 75.

Additionally, CalPERS employees participate in various State of California agent pension plans and, during fiscal year 2017‐18, CalPERS recorded a correction to previously reported financial statements to properly reflect its proportionate share of activity related to pensions in accordance with GASB Statement No. 68, Accounting and Financial Reporting for Pensions.

Plan fiduciary net position as a percentage of the total pension liability
Benefit payments, including refunds of employee
contributions
Benefit Changes: The figures above generally include any liability impact that may have resulted from voluntary benefit changes that occurred after the Measurement Date. However, offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes) that occurred after the Valuation Date are not included in the figures above, unless the liability impact is deemed to be material by the plan actuary.

Changes of Assumptions: None in 2019‐2022. In 2018, demographic assumptions and inflation rate were changed in accordance with the CalPERS Experience Study and Review of Assumptions in December 2017. There were no changes in the discount rate. In 2017, the discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate.

See accompanying note to the required supplementary information. 112
2018‐19 2019‐20 2020‐21 2021‐22
$ 1,534,064 $ 1,581,663 $ 1,609,566 $ 1,606,255 5,222,297 5,548,346 5,765,245 6,004,538 (369,228) ‐ ‐ ‐ (1,118,930) 1,547,644 (40,299) 337,397 (3,642,194) (3,893,155) (4,247,061) (4,480,541) 1,626,009 4,784,498 3,087,451 3,467,649 75,581,329 77,207,338 81,991,836 85,079,287 $ 77,207,338 $ 81,991,836 $ 85,079,287 $ 88,546,936 $ (123) $ ‐ $ ‐ $ ‐ 2,124,416 3,489,963 2,483,632 2,519,880 770,706 883,924 972,201 1,005,499 4,222,464 3,485,150 2,853,716 13,251,050 (3,642,194) (3,893,155) (4,247,061) (4,480,541) (224,056) (37,714) (80,042) (58,697) ‐ ‐ 123 ‐ 3,251,213 3,928,291 1,982,446 12,237,191 49,597,572 52,848,785 56,777,076 58,759,522 $ 52,848,785 $ 56,777,076 $ 58,759,522 $ 70,996,713 $ 24,358,553 $ 25,214,760 $ 26,319,765 $ 17,550,223

68.45% 69.25% 69.06% 80.18%
$ 9,316,302 $ 9,678,132 $ 9,851,522 $ 10,014,148 261.46% 260.53% 267.16% 175.25%
113
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Pension Contributions ‐ Agent Multiple‐Employer Defined Benefit Pension Plan Last Ten Fiscal Years1
The following table provides the contributions to the miscellaneous plan ‐ agent multiple‐employer defined benefit pension plan 2014‐15 2015‐16 2016‐17 2017‐18
Actuarially determined contribution $ 1,765,370 $ 1,931,256 $ 2,527,005 $ 2,370,405 (1,868,439) (1,998,114) (4,150,823) (2,370,405) Contribution deficiency (excess) $ (103,069) $ (66,858) $ (1,623,818) $ ‐ Covered payroll $ 7,659,829 $ 8,396,093 $ 8,780,225 $ 9,316,302 Contributions as a percentage of covered payroll 24.39% 23.80% 47.27% 25.44% Actuarial Cost Method Entry Age Normal
Amortization Method/Period For details, see June 30, 2018 Funding Valuation Report.

Asset Valuation Method
Inflation 2.500%
Salary Increases Varies by entry age and service
Payroll Growth 2.750%
Investment Rate of Return
Retirement Age
Mortality
Notes to Schedule
1 ‐ Fiscal year 2014‐15 was the 1st year of implementation, therefore, only eight fiscal years are shown.

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2021‐22 were derived from the June 30, 2018 funding valuation report.

The probabilities of Retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre‐retirement and Post‐retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP‐2016 published by the Society of Actuaries.

7.00% Net of Pension Plan Investments and Administrative Expenses; includes Fair Value of Assets. For details, see June 30, 2018 Funding Valuation Report.

Contribution in relation to the actuarially determined
contribution
See accompanying note to the required supplementary information. 114
2018‐19 2019‐20 2020‐21 2021‐22
$ 2,299,277 $ 2,483,632 $ 2,519,880 $ 2,716,313 (3,531,703) (2,483,632) (2,519,880) (2,716,313) $ (1,232,426) $ ‐ $ ‐ $ ‐ $ 9,678,132 $ 9,851,522 $ 10,014,148 $ 11,020,579

36.49% 25.21% 25.16% 24.65%
115
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Plan's Proportionate Share of Net Pension Liability Last Ten Fiscal Years1
The following table provides the City's proportionate share of net pension liability of the safety plan ‐ cost‐sharing defined benefit pension plan 2014‐15 2015‐16 2016‐17 2017‐18
Proportion of the net pension liability 0.17637% 0.17196% 0.16700% 0.15545% Proportionate share of the net pension liability $ 10,974,469 $ 11,802,834 $ 14,446,625 $ 15,416,576 Covered payroll $ 5,103,941 $ 4,965,806 $ 4,996,867 $ 5,232,842 215.02% 237.68% 289.11% 294.61%
Plan's total pension liability (in billions) $ 30.83 $ 31.77 $ 33.36 $ 37.16 Plan's fiduciary net position (in billions) $ 24.61 $ 24.91 $ 24.71 $ 27.24

79.82% 78.41% 74.07% 73.30%
Summary of Changes of Benefits or Assumptions
Changes of Assumptions: None.

Notes to Schedule
1 ‐ Fiscal year 2014‐15 was the 1st year of implementation, therefore, only eight fiscal years are shown.

Proportionate share of the net pension liability as a
percentage of covered payroll
Plan fiduciary net position as a percentage of the total pension liability
Benefit Changes: There were no changes to benefit terms that applied to all members of the Public Agency Pool. However, individual employers in the plan may have provided a benefit improvement to their employees by granting Two Years Additional Service Credit to members retiring during a specified time period (a.k.a. Golden Handshakes). Employers that have done so may need to report this information as a separate liability in their financial statement as CalPERS considers such amounts to be separately financed employer‐specific liabilities. These employers should consult with their auditors. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2020 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.

See accompanying note to the required supplementary information. 116
2018‐19 2019‐20 2020‐21 2021‐22

0.15490% 0.15260% 0.14840% 0.08960%
$ 14,949,927 $ 16,081,854 $ 16,434,399 $ 7,383,530 $ 5,250,491 $ 5,842,756 $ 5,835,684 $ 7,370,100 284.73% 275.24% 281.62% 100.18%
$ 38.00 $ 40.90 $ 43.18 $ 45.65 $ 28.35 $ 30.36 $ 32.11 $ 37.41

74.61% 74.23% 74.36% 81.95%
117
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Pension Contributions ‐ Cost‐Sharing Defined Benefit Pension Plan Last Ten Fiscal Years1
The following table provides the contributions to the safety plan ‐ cost‐sharing defined benefit pension plan 2014‐15 2015‐16 2016‐17 2017‐18
$ 1,540,704 $ 1,664,994 $ 1,742,385 $ 1,783,390 (1,700,202) (1,629,321) (2,618,567) (1,783,390) Contribution deficiency (excess) $ (159,498) $ 35,673 $ (876,182) $ ‐ Covered payroll $ 4,965,806 $ 4,996,867 $ 5,232,842 $ 5,250,491

34.24% 32.61% 50.04% 33.97%
Actuarial Cost Method Entry Age Normal in accordance with the requirements of GASB Statement No. 68 Actuarial Assumptions:

Discount rate 7.15%
Inflation 2.50%
Salary increases Varies by entry age and service
Mortality table2 Derived using CalPERS membership data for all funds Post retirement benefit increase
Notes to Schedule
1 ‐ Fiscal year 2014‐15 was the 1st year of implementation, therefore, only eight fiscal years are shown.

The June 30, 2020 valuation was rolled forward to determine the June 30, 2021 total pension liability, based on the following actuarial methods and assumptions:
2 ‐ The mortality table used was developed based on CalPERS‐specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre‐retirement and Post‐retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP‐2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website.

The lesser of contract cost‐of‐living (COLA) or 2.50% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.50% thereafter Contractually required contribution (actuarially
determined)
Contribution in relation to the actuarially determined
contributions
Contributions as a percentage of covered payroll
See accompanying note to the required supplementary information. 118
2018‐19 2019‐20 2020‐21 2021‐22
$ 1,723,623 $ 1,986,673 $ 2,174,025 $ 2,268,023 (2,491,197) (1,986,673) (2,174,025) (2,268,023) $ (767,574) $ ‐ $ ‐ $ ‐ $ 5,842,756 $ 5,835,684 $ 7,370,100 $ 8,270,629

42.64% 34.04% 29.50% 27.42%
119

NONMAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS
Special revenue funds are used to account for revenues that are restricted by law or administrative actions to expenditures for specified purposes. Nonmajor special revenue funds used by the City are listed below:

Citizens Option Public Safety Fund - to account for State Assembly Bill (AB) 3229 funds. Funds must be held in an interest bearing account until utilized to provide the City's matching share of Federal Citizens Option Public Safety grant.

Street Fund - to account for receipts and expenditures of money apportioned under Streets and Highway Code Sections 2105, 2106, 2107, and 2107.5 of the State of California.

Transportation Development Act Non-Transit Fund - to account for the receipt and expenditure of the 1/4% sales tax levied statewide for local transportation purposes. In 1971, the 6% sales tax levy was extended to gasoline purchases and is divided into two categories; Article 8a, which is used for streets and roads, and Article 8c, which is restricted for transit purposes.

Road Maintenance and Rehabilitation Account Fund - to account for the receipt and expenditure of the Senate Bill (SB) 1 funds and is an additional gas tax to be used toward local roads, bridges and other street-related repair and maintenance.

Voluntary Certified Access Specialist Program Fund – The Certified Access Specialist program (CASp) was created by Senate Bill 262 and is designed to meet the public’s need for experienced, trained, and tested individuals who can inspect buildings and sites for compliance with applicable state and federal construction-related accessibility standards.

Community Development Block Grant Fund - to account for Federal grant funds received from the Department of Housing and Urban Development for the rehabilitation of low- and moderate-income housing and the elimination of blight in the City.

Cal Home Loan Program Fund – to account for the funds disbursed to low- and moderate-income households for firsttime home buying and/or home improvements.

Landscape and Lighting District Fund – to account for the City’s benefit assessment district which was established to finance the ongoing maintenance and operational cost of street lighting and landscaped medians, parkways, etc.

Public, Educational and Governmental Fund – to account for the public, educational and governmental (PEG) funds received and expended for the purpose of video production and programming of City government.

Landfill Closure, Post-Closure and Corrective Action Fund - State Financial Assurance Mechanism regulations require landfill operators to set aside funds, or provide alternative funding mechanisms, to fund the closure, post-closure, and corrective action maintenance of landfills. The funding must be completed prior to the final date of closure.

120

NONMAJOR GOVERNMENTAL FUNDS

CAPITAL PROJECTS FUNDS
Capital project funds are restricted, committed, or assigned funds to account for capital outlay including the acquisition or construction of capital facilities and other capital assets. Nonmajor capital projects funds used by the City are listed below:

Transportation Facilities Fund - This development impact fee fund is used to assist in the funding of construction and improvements of the City’s transportation system, including bike and pedestrian path and storm drains, sufficient to accommodate future traffic demand generated by new development.

Public Safety Facilities Fund - This development impact fee fund is used to assist in funding the construction and improvements of new law enforcement and fire service facilities and equipment used to protect life and property.

General Government Facilities Fund – This development impact fee fund is used to assist in the construction and development of facilities used by the City to provide basic governmental services such as public meetings and City Hall.

Parks and Recreation Facilities Fund - This development impact fee fund is used to assist in the construction and development of public facilities which improve neighborhood and community parklands as well as an aquatics center needed to serve new development.

Library Facilities Fund - This development impact fee fund is used to assist in funding the construction and improvements of the library facility sufficient to accommodate future demand generated by new development.

Airport Road PSR Fund - to account for expenditures associated with the Project Study Report (PSR) for the intersection of Highway 46 East and Airport Road.

DEBT SERVICE FUND
Debt service funds are restricted funds that are to be used towards accumulating resources in anticipation of debt service payments, to fulfill either legal or contractual obligations. Nonmajor debt service funds used by the City are listed below:

Measure D General Obligation Bond Fund – This fund accounts for long-term debt service transactions relating to a variety of infrastructure projects funded by the voter approved Measure D General Obligation Bonds. 1993 Public Facilities Fund – This fund accounts for long-term debt service transactions relating to the construction of Centennial Park. Certificates of Participation were first issued in 1988 and were refunded in this issue which included an additional, new amount issued to construct a new municipal library and City Hall.

121
City of El Paso de Robles

COMBINING BALANCE SHEET
Nonmajor Governmental Funds
June 30, 2022

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:

Cash and investments $ 934,199 $ 1,099,311 $ 321,444 $ 771,355 Accounts receivable 16,100 61,120 ‐ 57,251 Interest receivable 2,893 3,155 887 1,947 Due from private‐purpose trust fund ‐ ‐ ‐ ‐ Loans receivable ‐ ‐ ‐ ‐ Total assets 953,192 1,163,586 322,331 830,553 Deferred outflows of resources:

Deferred interest expense ‐ ‐ ‐ ‐ Total deferred outflows of resources ‐ ‐ ‐ ‐ Total assets and deferred outflows of resources $ 953,192 $ 1,163,586 $ 322,331 $ 830,553 Liabilities:

Accounts payable $ 32,674 $ 34,993 $ ‐ $ ‐ Accrued payroll expenses ‐ ‐ ‐ ‐ Interest payable ‐ ‐ ‐ ‐ Due to other funds ‐ ‐ ‐ ‐ Advances payable ‐ ‐ ‐ ‐ Total liabilities 32,674 34,993 ‐ ‐ Deferred inflows of resources:

Unavailable revenue ‐ ‐ ‐ ‐ Total deferred inflows of resources ‐ ‐ ‐ ‐ Fund balances (deficits):

Restricted 920,518 1,128,593 322,331 830,553 Unassigned ‐ ‐ ‐ ‐ Total fund balances (deficits) 920,518 1,128,593 322,331 830,553 $ 953,192 $ 1,163,586 $ 322,331 $ 830,553

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND

FUND BALANCES (DEFICITS)
Special Revenue Funds
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Citizens Option
Public Safety Street Fund
Transportation
Development Act ‐
Non‐Transit
Road Maintenance
and Rehabilitation
Account
122
$ 84,897 $ ‐ $ 232,949 $ 600,905 $ 273,470 $ 4,512,569 ‐ 331,904 ‐ 17,971 15,981 ‐ 226 147,060 191,755 1,724 747 12,473 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 737,690 303,900 ‐ ‐ ‐ 85,123 1,216,654 728,604 620,600 290,198 4,525,042 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 85,123 $ 1,216,654 $ 728,604 $ 620,600 $ 290,198 $ 4,525,042 $ 1,085 $ 150,873 $ ‐ $ 177,896 $ ‐ $ ‐ ‐ ‐ ‐ 12,940 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 55,206 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,085 206,079 ‐ 190,836 ‐ ‐ ‐ 884,687 495,006 ‐ ‐ ‐ ‐ 884,687 495,006 ‐ ‐ ‐ 84,038 125,888 233,598 429,764 290,198 4,525,042 ‐ ‐ ‐ ‐ ‐ ‐ 84,038 125,888 233,598 429,764 290,198 4,525,042 $ 85,123 $ 1,216,654 $ 728,604 $ 620,600 $ 290,198 $ 4,525,042 Cal Home Loan
Program
Landscape and
Lighting District
Public,
Educational and
Governmental
Landfill Closure,
Post‐Closure and
Corrective Action
Voluntary
Certified Access
Specialist Program
Community
Development
Block Grant
Special Revenue Funds
123
City of El Paso de Robles
COMBINING BALANCE SHEET (continued)
Nonmajor Governmental Funds
June 30, 2022

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:

Cash and investments $ 6,068,383 $ 67,953 $ 7,811,464 $ 4,196,421 Accounts receivable ‐ ‐ ‐ ‐ Interest receivable 16,959 121 20,253 10,292 Due from private‐purpose trust fund 53,850 5,514 23,440 23,754 Loans receivable 1,343,502 150,228 569,365 556,669 Total assets 7,482,694 223,816 8,424,522 4,787,136 Deferred outflows of resources:

Deferred interest expense ‐ ‐ ‐ ‐ Total deferred outflows of resources ‐ ‐ ‐ ‐ Total assets and deferred outflows of resources $ 7,482,694 $ 223,816 $ 8,424,522 $ 4,787,136 Liabilities:

Accounts payable $ ‐ $ 3,356 $ ‐ $ ‐ Accrued payroll expenses ‐ ‐ ‐ ‐ Interest payable ‐ ‐ ‐ ‐ Due to other funds ‐ ‐ ‐ ‐ Advances payable ‐ ‐ ‐ ‐ Total liabilities ‐ ‐ 3,356 ‐ Deferred inflows of resources:

Unavailable revenue 1,397,351 155,742 592,805 580,422 Total deferred inflows of resources 1,397,351 155,742 592,805 580,422 Fund balances (deficits):

Restricted 6,085,343 64,718 7,831,717 4,206,714 Unassigned ‐ ‐ ‐ Total fund balances (deficits) 6,085,343 64,718 7,831,717 4,206,714 $ 7,482,694 $ 223,816 $ 8,424,522 $ 4,787,136

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND

FUND BALANCES (DEFICITS)
Transportation
Facilities
Public Safety
Facilities
General
Government
Facilities
Parks and
Recreation
Facilities
Capital Projects Funds
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
124
$ 1,810,279 $ ‐ $ 1,958,686 $ ‐ $ 30,744,285 ‐ ‐ 38,456 ‐ 538,783 4,566 ‐ 4,912 ‐ 419,970 6,490 ‐ ‐ ‐ 113,048 183,683 ‐ ‐ ‐ 3,845,037 2,005,018 ‐ 2,002,054 ‐ 35,661,123 ‐ 69,547 ‐ ‐ 69,547 ‐ 69,547 ‐ ‐ 69,547 $ 2,005,018 $ 69,547 $ 2,002,054 $ ‐ $ 35,730,670 $ ‐ $ ‐ $ ‐ $ ‐ $ 400,877 ‐ ‐ ‐ ‐ 12,940 ‐ 69,547 ‐ ‐ 69,547 ‐ ‐ ‐ ‐ 55,206 ‐ 153,222 ‐ ‐ 153,222 ‐ 222,769 ‐ ‐ 691,792 190,173 ‐ ‐ ‐ 4,296,186 190,173 ‐ ‐ ‐ 4,296,186 1,814,845 ‐ 2,002,054 ‐ 30,895,914 ‐ (153,222) ‐ ‐ (153,222) 1,814,845 (153,222) 2,002,054 ‐ 30,742,692 $ 2,005,018 $ 69,547 $ 2,002,054 $ ‐ $ 35,730,670 Airport Road PSR
1993 Public
Facilities
Total Nonmajor
Governmental
Funds
Measure D G.O.

Bond
Capital Projects Funds Debt Service Funds
Library Facilities
125
City of El Paso de Robles

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Nonmajor Governmental Funds
For the Fiscal Year Ended June 30, 2022

REVENUES
Taxes $ ‐ $ ‐ $ ‐ $ ‐ Use of money and property (29,855) (32,567) (9,396) (20,496) Intergovernmental revenues 161,285 765,115 31,542 625,079 Charges for current services ‐ ‐ ‐ ‐ Total revenues 131,430 732,548 22,146 604,583

EXPENDITURES
Current:

General government ‐ ‐ ‐ ‐ Public safety 28,532 ‐ ‐ ‐ Highways and streets ‐ 532,715 ‐ ‐ Health and welfare ‐ ‐ ‐ ‐ Culture‐recreation ‐ ‐ ‐ ‐ Capital outlay 239,189 14,504 ‐ ‐ Debt service:

Interest ‐ ‐ ‐ ‐ Principal ‐ ‐ ‐ ‐ Intergovernmental ‐ ‐ ‐ ‐ Total expenditures 267,721 ‐ 547,219 ‐ (136,291) 185,329 22,146 604,583

OTHER FINANCING SOURCES (USES)
Transfers in ‐ ‐ ‐ ‐ Transfers out ‐ ‐ ‐ (500,000) Total other financing sources (uses) ‐ ‐ ‐ (500,000) Net change in fund balances (deficits) (136,291) 185,329 22,146 104,583 Fund balances (deficits) ‐ July 1 1,056,809 943,264 300,185 725,970 Fund balances (deficits) ‐ June 30 $ 920,518 $ 1,128,593 $ 322,331 $ 830,553 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Excess (deficiency) of revenues over (under)
expenditures
Citizens Option
Public Safety Street Fund
Transportation
Development Act ‐
Non‐Transit
Road Maintenance
and Rehabilitation
Account
Special Revenue Funds
126
$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ (2,438) 1,049 (6,767) (20,987) (8,003) (130,861) ‐ 296,340 ‐ 110 ‐ ‐ 15,761 ‐ ‐ 1,885,015 62,998 ‐ 13,323 297,389 (6,767) 1,864,138 54,995 (130,861) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 17,359 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,193,283 ‐ ‐ ‐ 278,981 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 296,340 ‐ 2,193,283 ‐ ‐ 13,323 1,049 (6,767) (329,145) 54,995 (130,861) ‐ ‐ ‐ ‐ ‐ 180,000 ‐ ‐ ‐ (66,784) ‐ ‐ ‐ ‐ ‐ (66,784) ‐ 180,000 13,323 1,049 (6,767) (395,929) 54,995 49,139 70,715 124,839 240,365 825,693 235,203 4,475,903 $ 84,038 $ 125,888 $ 233,598 $ 429,764 $ 290,198 $ 4,525,042 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Voluntary
Certified Access
Specialist Program
Community
Development
Block Grant
Cal Home Loan
Program
Public,
Educational and
Governmental
Landscape and
Lighting District
Landfill Closure,
Post‐Closure and
Corrective Action
Special Revenue Funds
127
City of El Paso de Robles
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued) Nonmajor Governmental Funds
For the Fiscal Year Ended June 30, 2022

REVENUES
Taxes $ ‐ $ ‐ $ ‐ $ ‐ Use of money and property (173,595) 13,915 (206,432) (108,242) Intergovernmental revenues ‐ ‐ ‐ ‐ Charges for current services 1,042,490 451,989 901,663 794,075 Total revenues 868,895 465,904 695,231 685,833

EXPENDITURES
Current:

General government ‐ ‐ ‐ ‐ Public safety ‐ ‐ ‐ ‐ Highways and streets ‐ ‐ ‐ ‐ Health and welfare ‐ ‐ ‐ ‐ Culture‐recreation ‐ ‐ ‐ ‐ Capital outlay ‐ 479,694 ‐ ‐ Debt service:

Interest ‐ ‐ ‐ ‐ Principal ‐ ‐ ‐ ‐ Intergovernmental ‐ ‐ ‐ ‐ Total expenditures ‐ ‐ 479,694 ‐ 868,895 (13,790) 695,231 685,833

OTHER FINANCING SOURCES (USES)
Transfers in ‐ ‐ ‐ ‐ Transfers out (935,742) (720,000) ‐ (15,763) Total other financing sources (uses) (935,742) (720,000) ‐ (15,763) Net change in fund balances (deficits) (66,847) (733,790) 695,231 670,070 Fund balances (deficits) ‐ July 1 6,152,190 798,508 7,136,486 3,536,644 Fund balances (deficits) ‐ June 30 $ 6,085,343 $ 64,718 $ 7,831,717 $ 4,206,714 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Excess (deficiency) of revenues over (under)
expenditures
Transportation
Facilities
Public Safety
Facilities
Capital Projects Funds
General
Government
Facilities
Parks and
Recreation
Facilities
128
$ ‐ $ ‐ $ 2,448,323 $ ‐ $ 2,448,323 (48,050) ‐ (67,688) ‐ (850,413) ‐ ‐ ‐ ‐ 1,879,471 267,844 ‐ ‐ ‐ 5,421,835 219,794 ‐ 2,380,635 ‐ 8,899,216 ‐ ‐ 2,250 ‐ 2,250 ‐ ‐ ‐ ‐ 28,532 ‐ ‐ ‐ ‐ 532,715 ‐ ‐ ‐ ‐ 17,359 ‐ ‐ ‐ ‐ 2,193,283 ‐ ‐ ‐ ‐ 1,012,368 ‐ ‐ 827,141 7,587 834,728 ‐ ‐ 1,425,859 277,939 1,703,798 ‐ ‐ 1,902 ‐ 1,902 ‐ ‐ 2,257,152 285,526 6,326,935 219,794 ‐ 123,483 (285,526) 2,572,281 ‐ ‐ ‐ 285,526 465,526 ‐ ‐ ‐ ‐ (2,238,289) ‐ ‐ ‐ 285,526 (1,772,763) 219,794 ‐ 123,483 ‐ 799,518 1,595,051 (153,222) 1,878,571 ‐ 29,943,174 $ 1,814,845 $ (153,222) $ 2,002,054 $ ‐ $ 30,742,692 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Nonmajor
Governmental
Library Facilities Airport Road PSR Funds
1993 Public
Facilities
Measure D G.O.

Bond
Capital Projects Funds Debt Service Funds
129
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Capital Projects Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Intergovernmental revenues $ 9,077,917 $ 329,623 $ (8,748,294) Total revenues 9,077,917 329,623 (8,748,294)

EXPENDITURES
Current:

GeGeneral government 100,000 8,409 (91,591) Hi Highways and streets 470,000 ‐ (470,000) CuCulture‐recreation 530,500 154,352 (376,148) Capital outlay 52,445,414 9,810,166 (42,635,248) Total expenditures 53,545,914 9,972,927 (43,572,987) (44,467,997) (9,643,304) 34,824,693

OTHER FINANCING SOURCES
Transfers in 32,988,226 13,678,874 (19,309,352) Total other financing sources 32,988,226 13,678,874 (19,309,352) Net change in fund balance $ (11,479,771) 4,035,570 $ 15,515,341 Fund balance ‐ July 1 11,525,382
Fund balance ‐ June 30 $ 15,560,952
101
Deficiency of revenues under expenditures
130
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Citizens Option Public Safety Special Revenue Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 20,000 $ (29,855) $ (49,855) Intergovernmental revenues 130,000 161,285 31,285 Total revenues 150,000 131,430 (18,570)

EXPENDITURES
Current:

PuPublic safety 44,452 28,532 (15,920) Capital outlay 664,180 239,189 (424,991) Total expenditures 708,632 267,721 (440,911) Net change in fund balance $ (558,632) (136,291) $ 422,341 Fund balance ‐ July 1 1,056,809
Fund balance ‐ June 30 $ 920,518
117
131
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Street Fund Special Revenue Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 20,000 $ (32,567) $ (52,567) Intergovernmental revenues 820,000 765,115 (54,885) Total revenues 840,000 732,548 (107,452)

EXPENDITURES
Current:

Hi Highways and streets 1,119,272 532,715 (586,557) Capital outlay ‐ 14,504 14,504 Total expenditures 1,119,272 547,219 (572,053) Net change in fund balance $ (279,272) 185,329 $ 464,601 Fund balance ‐ July 1 943,264
Fund balance ‐ June 30 $ 1,128,593
200
201
202
203
204
132
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Transportation Development Act ‐ Non‐Transit Special Revenue Fund For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 5,000 $ (9,396) $ (14,396) Intergovernmental revenues 25,000 31,542 6,542 Total revenues 30,000 22,146 (7,854) Net change in fund balance $ 30,000 22,146 $ (7,854) Fund balance ‐ July 1 300,185
Fund balance ‐ June 30 $ 322,331
206
133
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Road Maintenance and Rehabilitation Account Special Revenue Fund For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 20,000 $ (20,496) $ (40,496) Intergovernmental revenues 610,000 625,079 15,079 Total revenues 630,000 604,583 (25,417)

OTHER FINANCING USES
Transfers out (500,000) (500,000) ‐ Total other financing uses (500,000) (500,000) ‐ Net change in fund balance $ 130,000 104,583 $ (25,417) Fund balance ‐ July 1 725,970
Fund balance ‐ June 30 $ 830,553
209
134
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Voluntary Certified Access Specialist Program Special Revenue Fund For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 2,000 $ (2,438) $ (4,438) Charges for current services 10,000 15,761 5,761 Total revenues 12,000 13,323 1,323 Net change in fund balance $ 12,000 13,323 $ 1,323 Fund balance ‐ July 1 70,715
Fund balance ‐ June 30 $ 84,038
210
135
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Community Development Block Grant Special Revenue Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ ‐ $ 1,049 $ 1,049 Intergovernmental revenues 596,390 296,340 (300,050) Total revenues 596,390 297,389 (299,001)

EXPENDITURES
Current:

HeHealth and welfare 53,764 17,359 (36,405) Capital outlay 541,409 278,981 (262,428) Total expenditures 595,173 296,340 (298,833) Net change in fund balance $ 1,217 1,049 $ (168) Fund balance ‐ July 1 124,839
Fund balance ‐ June 30 $ 125,888
227
136
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Cal Home Loan Program Special Revenue Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 2,000 $ (6,767) $ (8,767) Total revenues 2,000 (6,767) (8,767) Net change in fund balance $ 2,000 (6,767) $ (8,767) Fund balance ‐ July 1 240,365
Fund balance ‐ June 30 $ 233,598
233
137
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Landscape and Lighting District Special Revenue Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 10,000 $ (20,987) $ (30,987) Intergovernmental revenues ‐ 110 110 Charges for current services 1,900,800 1,885,015 (15,785) Total revenues 1,910,800 1,864,138 (46,662)

EXPENDITURES
Current:

CuCulture‐recreation 2,135,700 2,193,283 57,583 Total expenditures 2,135,700 2,193,283 57,583 (224,900) (329,145) (104,245)

OTHER FINANCING USES
Transfers out (140,300) (66,784) 73,516 Total other financing uses (140,300) (66,784) 73,516 Net change in fund balance $ (365,200) (395,929) $ (30,729) Fund balance ‐ July 1 825,693
Fund balance ‐ June 30 $ 429,764
308
Deficiency of revenues under expenditures
138
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Public, Educational and Governmental Special Revenue Fund For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 2,000 $ (8,003) $ (10,003) Charges for current services 60,000 62,998 2,998 Total revenues 62,000 54,995 (7,005) Net change in fund balance $ 62,000 54,995 $ (7,005) Fund balance ‐ July 1 235,203
Fund balance ‐ June 30 $ 290,198
409
139
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Landfill Closure, Post‐Closure and Corrective Action Special Revenue Fund For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 125,000 $ (130,861) $ (255,861) Total revenues 125,000 (130,861) (255,861)

EXPENDITURES
Current:

Sa Sanitation 245,000 ‐ (245,000) Total expenditures ‐ 245,000 (245,000) (120,000) (130,861) (10,861)

OTHER FINANCING SOURCES
Transfers in 180,000 180,000 ‐ Total other financing sources 180,000 180,000 ‐ Net change in fund balance $ 60,000 49,139 $ (10,861) Fund balance ‐ July 1 4,475,903
Fund balance ‐ June 30 $ 4,525,042
611
Deficiency of revenues under expenditures
140
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Transportation Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 156,000 $ (173,595) $ (329,595) Intergovernmental revenues ‐ 1,360,000 (1,360,000) Charges for current services 688,000 1,042,490 354,490 Total revenues 2,204,000 868,895 (1,335,105)

OTHER FINANCING USES
Transfers out (12,472,857) (935,742) 11,537,115 Total other financing uses (12,472,857) (935,742) 11,537,115 Net change in fund balance $ (10,268,857) (66,847) $ 10,202,010 Fund balance ‐ July 1 6,152,190
Fund balance ‐ June 30 $ 6,085,343
213
217
237
141
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Public Safety Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ ‐ $ 13,915 $ 13,915 Charges for current services 138,000 451,989 313,989 Total revenues 138,000 465,904 327,904

EXPENDITURES
Capital outlay 636,221 479,694 (156,527) Total expenditures 636,221 479,694 (156,527) (498,221) (13,790) 484,431

OTHER FINANCING USES
Transfers out (720,000) (720,000) ‐ Total other financing uses (720,000) (720,000) ‐ Net change in fund balance $ (1,218,221) (733,790) $ 484,431 Fund balance ‐ July 1 798,508
Fund balance ‐ June 30 $ 64,718
211
212
Deficiency of revenues under expenditures
142
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL General Government Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 150,000 $ (206,432) $ (356,432) Charges for current services 229,000 901,663 672,663 Total revenues 379,000 695,231 316,231 Net change in fund balance $ 379,000 695,231 $ 316,231 Fund balance ‐ July 1 7,136,486
Fund balance ‐ June 30 $ 7,831,717
219
224
231
143
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Parks and Recreation Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 110,000 $ (108,242) $ (218,242) Charges for current services 110,000 794,075 684,075 Total revenues 220,000 685,833 465,833

OTHER FINANCING USES
Transfers out (354,500) (15,763) 338,737 Total other financing uses (354,500) (15,763) 338,737 Net change in fund balance $ (134,500) 670,070 $ 804,570 Fund balance ‐ July 1 3,536,644
Fund balance ‐ June 30 $ 4,206,714
216
222
144
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Library Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ 40,000 $ (48,050) $ (88,050) Charges for current services 35,000 267,844 232,844 Total revenues 75,000 219,794 144,794 Net change in fund balance $ 75,000 219,794 $ 144,794 Fund balance ‐ July 1 1,595,051
Fund balance ‐ June 30 $ 1,814,845
223
145
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Airport Road PSR Capital Projects Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Use of money and property $ ‐ $ ‐ $ ‐ Total revenues ‐ ‐ ‐ Net change in fund balance $ ‐ ‐ $ ‐ Fund deficit ‐ July 1 (153,222)
Fund deficit ‐ June 30 $ (153,222)
235
146
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL Measure D G.O. Bond Debt Service Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

REVENUES
Taxes 2,500,000 $ $ 2,448,323 $ (51,677) Use of money and property ‐ (67,688) (67,688) Total revenues 2,500,000 2,380,635 (119,365)

EXPENDITURES
Current:

GeGeneral government ‐ 2,250 2,250 Debt service:

IntInterest 827,100 827,141 41 Pr Principal 1,425,900 1,425,859 (41) AgAgent fees 1,200 1,902 702 Total expenditures 2,254,200 2,257,152 2,952 Net change in fund balance $ 245,800 123,483 $ (122,317) Fund balance ‐ July 1 1,878,571
Fund balance ‐ June 30 $ 2,002,054
506
147
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ‐ BUDGET TO ACTUAL 1993 Public Facilities Debt Service Fund
For the Fiscal Year Ended June 30, 2022
Budget Actual Variance

EXPENDITURES
Debt service:

IntInterest $ 7,600 $ 7,587 $ (13) Pr Principal 278,000 277,939 (61) AgAgent fees 1,000 ‐ (1,000) Total expenditures 286,600 285,526 (1,074) (286,600) (285,526) 1,074

OTHER FINANCING SOURCES
Transfers in 292,500 285,526 (6,974) Total other financing sources 292,500 285,526 (6,974) Net change in fund balance $ 5,900 ‐ $ (5,900) Fund balance ‐ July 1 ‐
Fund balance ‐ June 30 $ ‐
505
Deficiency of revenues under expenditures
148

INTERNAL SERVICE FUNDS
An internal service fund is used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government. The City uses Internal Service Funds to allocate fleet maintenance and replacement, information technology maintenance and replacement, and risk management functions. Like Enterprise Funds, Internal Service Funds are generally reported as proprietary funds. Incorporating internal services funds allows for better transparency as to what the total cost of IT, fleet maintenance, and risk management functions are, as well as how much of each fund is contributing towards these services.

Information Technology Internal Service Fund
This fund is used to account for the operation of the City's Information Technology department and maintenance and replacement of information technology equipment.

Fleet and Equipment Internal Service Fund
This fund is used to account for the operation of the City's Fleet Maintenance Department and maintenance and replacement of the City’s vehicles and equipment.

Risk Management Internal Services Fund
This fund is used to account for the operation of the City’s Risk Management Department. 149
City of El Paso de Robles

COMBINING STATEMENT OF NET POSITION
Internal Service Funds
June 30, 2022
ASSETS
Current assets:

CaCash and investments $ 1,442,219 $ 5,050,541 $ 11,287 $ 6,504,047 AcAccounts receivable ‐ ‐ 59,306 59,306 IntInterest receivable 3,698 13,086 (821) 15,963 Pr Prepaid items ‐ ‐ 545,843 545,843 0 Total current assets 1,445,917 5,063,627 615,615 7,125,159 0 Noncurrent assets:

Capital assets:

NondNondepreciable assets ‐ ‐ ‐ ‐ Depr Depreciable assets, net 1,389,549 ‐ 4,965,879 6,355,428 0 Total noncurrent assets 1,389,549 4,965,879 ‐ 6,355,428 Total assets 2,835,466 10,029,506 615,615 13,480,587

DEFERRED OUTFLOWS OF RESOURCES
Deferred other post‐employment benefits (OPEB) 6,290 4,141 ‐ 10,431 Deferred pensions outflows 148,842 ‐ 45,895 194,737 Total deferred outflows of resources 155,132 50,036 ‐ 205,168

LIABILITIES
Current liabilities:

AcAccounts payable 81,864 117,220 ‐ 199,084 AcAccrued payroll expenses 39,201 ‐ 13,849 53,050 IntInterest payable ‐ ‐ 5,433 5,433 DeDebt due within one year ‐ ‐ 162,098 162,098 Total current liabilities 121,065 ‐ 298,600 419,665 Noncurrent liabilities:

CoCompensated absences 102,136 ‐ 32,715 134,851 NeNet OPEB liability 161,976 106,647 ‐ 268,623 NeNet pension liability 791,570 ‐ 244,080 1,035,650 DeDebt due after one year ‐ ‐ 191,829 191,829 Total noncurrent liabilities 1,055,682 ‐ 575,271 1,630,953 Total liabilities 1,176,747 ‐ 873,871 2,050,618

DEFERRED INFLOWS OF RESOURCES
Deferred OPEB 24,353 16,034 ‐ 40,387 Deferred pensionsinflows 297,298 ‐ 91,672 388,970 Total deferred inflows of resources 321,651 ‐ 107,706 429,357

NET POSITION
Net investment in capital assets 1,389,549 ‐ 4,611,952 6,001,501 Unrestricted 102,651 4,486,013 615,615 5,204,279 Total net position $ 1,492,200 $ 9,097,965 $ 615,615 $ 11,205,780 Information
Technology
Fleet and
Equipment Risk Management Total
150
City of El Paso de Robles

COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION Internal Service Funds
For the Fiscal Year Ended June 30, 2022

OPERATING REVENUES
Charges for current services $ 1,881,199 $ 3,034,633 $ 1,855,001 $ 6,770,833 Other revenues 1,835 ‐ 59,644 61,479 Total operating revenues 1,883,034 3,034,633 1,914,645 6,832,312

OPERATING EXPENSES
Salaries and benefits 2,029,493 ‐ 744,839 2,774,332 Maintenance and operations 853,065 720,650 1,879,600 3,453,315 Total operating expenses 2,882,558 1,465,489 1,879,600 6,227,647 Operating income (loss) (999,524) 1,569,144 35,045 604,665

NONOPERATING REVENUES (EXPENSES)
Investment income (loss) (35,029) (127,746) (3,670) (166,445) Gain/(loss) on disposal of capital asset ‐ ‐ 140,436 140,436 Interest expense ‐ ‐ (10,407) (10,407) (35,029) 2,283 (3,670) (36,416) (1,034,553) 1,571,427 31,375 568,249 Capital grants and contributions 1,035,409 ‐ 2,698,838 3,734,247 Transfers in 1,491,344 4,827,700 584,240 6,903,284 Change in net position 1,492,200 9,097,965 615,615 11,205,780 Net position ‐ July 1 ‐ ‐ ‐ ‐ Net position ‐ June 30 $ 1,492,200 $ 9,097,965 $ 615,615 $ 11,205,780 ‐ ‐ ‐ ‐ Total nonoperating revenues (expenses)
Income (loss) before capital grants and
contributions and transfers
Risk Management Total
Fleet and
Equipment
Information
Technology
151
City of El Paso de Robles

COMBINING STATEMENT OF CASH FLOWS
Internal Service Funds
For the Fiscal Year Ended June 30, 2022

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and other agencies $ 1,883,034 $ 3,034,633 $ 1,855,339 $ 6,773,006 Payments to employees (768,091) (289,878) ‐ (1,057,969) Payments to suppliers (771,201) (603,430) (1,841,203) (3,215,834) Net cash provided by operating activities 343,742 2,141,325 14,136 2,499,203 Transfers in from other funds 1,163,723 3,849,032 ‐ 5,012,755 Purchase of capital assets (26,519) (768,794) ‐ (795,313) Debt payments made ‐ (157,951) ‐ (157,951) Interest payments made ‐ (12,675) ‐ (12,675) Proceeds from sale of capital assets ‐ 140,436 ‐ 140,436 1,137,204 3,050,048 ‐ 4,187,252

CASH FLOWS FROM INVESTING ACTIVITIES
Net investment income received (38,727) (140,832) (2,849) (182,408) Net cash used by investing activities (38,727) (140,832) (2,849) (182,408) 1,442,219 5,050,541 11,287 6,504,047 Cash and cash equivalents ‐ beginning of fiscal year ‐ ‐ ‐ ‐ Cash and cash equivalents ‐ end of fiscal year $ 1,442,219 $ 5,050,541 $ 11,287 $ 6,504,047 1,442,219 5,050,541 11,287 6,504,047 ‐ ‐ ‐ ‐ Net increase in cash and cash equivalents
Total

CASH FLOWS FROM CAPITAL AND RELATED FINANCING

ACTIVITIES
Net cash provided by capital and related financing
activities
Information
Technology
Fleet and
Equipment Risk Management
152
City of El Paso de Robles
COMBINING STATEMENT OF CASH FLOWS (continued)
Internal Service Funds
For the Fiscal Year Ended June 30, 2022
Operating income (loss) $ (999,524) $ 1,569,144 $ 35,045 $ 604,665 Adjustments to reconcile operating activities:

Accounts receivable ‐ ‐ (59,306) (59,306) Prepaid items ‐ ‐ 38,397 38,397 Deferred outflows of resources for pensions (148,842) ‐ (45,895) (194,737) Deferred outflows of resources for OPEB (6,290) (4,141) ‐ (10,431) Accounts payable 81,864 117,220 ‐ 199,084 Accrued payroll expenses 39,201 ‐ 13,849 53,050 Compensated absences 102,136 ‐ 32,715 134,851 Net OPEB liability 161,976 106,647 ‐ 268,623 Net pension liability 791,570 ‐ 244,080 1,035,650 Deferred inflows of resources for pensions 297,298 ‐ 91,672 388,970 Deferred inflows of resources for OPEB 24,353 16,034 ‐ 40,387 Net cash provided by operating activities $ 343,742 $ 2,141,325 $ 14,136 $ 2,499,203 343,742 2,141,325 14,136 2,499,203 Non‐cash activity: ‐ ‐ ‐ ‐ Transfer capital assets to internal service funds $ 1,363,029 $ 4,197,082 $ ‐ $ 5,560,111 Transfer capital lease payable to internal service funds ‐ (518,874) ‐ (518,874) Transfer prepaid items to internal service funds ‐ ‐ 584,240 584,240 Reconciliation of operating income (loss) to net cash
provided (used) by operating activities:

Risk Management Total
Fleet and
Equipment
Information
Technology
Changes in assets, deferred outflows of resources,
liabilities and deferred inflows of resources:
153

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154

CUSTODIAL FUNDS

Custodial Funds are reported using the economic resources measurement focus and the full accrual basis of accounting.

Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. These funds are used to account for assets held by the City for individuals, private organizations, other governmental units, and/or other funds, and therefore, they cannot be used to support the government's own programs.

War Memorial Hospital Scholarship Fund
This fund accounts for funds to provide scholarships to graduated local high school students who undertake courses in the medical field, scholarships are awarded by the Paso Robles Joint Unified School District.

Business Improvement Area Fund
This fund was established to account for funds collected for the Business Improvement Area to be used by the Downtown Mainstreet Association to provide various improvements in the downtown core.

Groundwater Sustainability Agency Fund
This fund accounts for funds received and expended by the Groundwater Sustainability Agency. 155
City of El Paso de Robles

COMBINING STATEMENT OF FIDUCIARY NET POSITION
Custodial Funds
June 30, 2022
Total
ASSETS
Cash and cash equivalents $ 107,452 $ 14,238 $ ‐ $ 121,690 Interest receivable 299 ‐ ‐ 299 Total assets 107,751 14,238 ‐ 121,989 0 LIABILITIES
Due to other agencies 107,751 14,238 ‐ 121,989 Total liabilities 107,751 14,238 ‐ 121,989

NET POSITION
Restricted for:

Individuals, organizations, and other governments ‐ ‐ ‐ ‐ Total net position $ ‐ $ ‐ $ ‐ $ ‐ War Memorial
Hospital
Scholarship
Business
Improvement Area
Groundwater
Sustainability
Agency
156
City of El Paso de Robles

COMBINING CHANGES IN FIDUCIARY NET POSITION
Custodial Funds
For the Fiscal Year Ended June 30, 2022

ADDITIONS
Use of money and property $ (3,052) $ ‐ $ ‐ $ (3,052) Grant revenue ‐ ‐ 141,590 141,590 Custodial fund contributions ‐ 19,570 80,666 100,236 Total additions (3,052) 19,570 222,256 238,774

DELETIONS
Administration ‐ ‐ 80,666 80,666 Beneficiary payments (3,052) 19,570 141,590 158,108 Total deletions (3,052) 19,570 222,256 238,774 Change in net position ‐ ‐ ‐ ‐ Net position ‐ July 1 ‐ ‐ ‐ ‐ Net position ‐ June 30 $ ‐ $ ‐ $ ‐ $ ‐ ‐ ‐ ‐ ‐ Total
Groundwater
Sustainability
Agency
Business
Improvement Area
War Memorial
Hospital
Scholarship
157

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158
Statistical Section

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159
City of El Paso de Robles

NET POSITION BY COMPONENT
Last Ten Fiscal Years
2012‐13 2013‐14 2014‐15 2015‐16
Governmental Activities
Net investment in capital assets $       141,608,211 $       148,396,118 $       155,232,979 $       158,677,706 Restricted             40,503,151             42,481,062             35,972,834             36,178,938 Unrestricted             (2,857,243)                  722,061             (9,272,248)                 (680,702) Total governmental activities net position $       179,254,119 $       191,599,241 $       181,933,565 $       194,175,942 Business‐Type Activities
Net investment in capital assets $         72,619,932 $         67,537,766 $         75,041,798 $         75,463,778 Restricted                               ‐                               ‐                               ‐                               ‐ Unrestricted             25,692,907             28,421,174             18,805,916             18,211,973 Total business‐type activities net position $         98,312,839 $         95,958,940 $         93,847,714 $         93,675,751 Primary Government
Net investment in capital assets $       214,228,143 $       215,933,884 $       230,274,777 $       234,141,484 Restricted             40,503,151             42,481,062             35,972,834             36,178,938 Unrestricted             22,835,664             29,143,235               9,533,668             17,531,271 Total primary government $       277,566,958 $       287,558,181 $       275,781,279 $       287,851,693 160
2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22
$       164,498,515 $       165,217,272 $       170,523,910 $       176,101,123 $       190,141,957 $       200,336,981 37,112,951             13,360,698             22,417,524             21,351,434             30,096,396             30,895,914 4,551,023             21,387,579             15,201,334             16,237,074               5,477,801             32,476,707 $       206,162,489 $       199,965,549 $       208,142,768 $       213,689,631 $       225,716,154 $       263,709,602 $         77,831,910 $         80,955,731 $         71,858,414 $         71,858,414 $         87,809,962 $         87,509,379 9,394,686               9,790,196               9,526,934               9,526,934               8,522,563              3,152,473 8,093,552               2,452,843             10,549,846             10,549,846               1,951,785             14,827,689 $         95,320,148 $         93,198,770 $         91,935,194 $         91,935,194 $         98,284,310 $       105,489,541 $       242,330,425 $       246,173,003 $       242,382,324 $       247,959,537 $       277,951,919 $       287,846,360 46,507,637             23,150,894             31,944,458             30,878,368             38,618,959             34,048,387 12,644,575             23,840,422             25,751,180             26,786,920               7,429,586             47,304,396 $       301,482,637 $       293,164,319 $       300,077,962 $       305,624,825 $       324,000,464 $       369,199,143 161
City of El Paso de Robles

CHANGES IN NET POSITION
Last Ten Fiscal Years
2012‐13 2013‐14 2014‐15 2015‐16

PRIMARY GOVERNMENT EXPENSES
Governmental activities:

General government $ 2,488,091 $ 2,643,764 $ 3,871,197 $ 5,633,775 Public safety 14,212,732 15,038,106 13,726,955 14,314,322 Public works 9,976,319 9,910,021 10,961,768 11,566,256 Highways and streets ‐ ‐ ‐ ‐ Sanitation ‐ ‐ ‐ ‐ Health and welfare ‐ ‐ ‐ ‐ Library and recreation services 3,739,742 3,834,022 2,382,435 2,479,480 Culture‐recreation ‐ ‐ ‐ ‐ Community services ‐ ‐ ‐ ‐ Community development 1,368,899 1,527,348 2,415,910 2,242,176 Economic development and assistance ‐ ‐ ‐ ‐ Interest on long‐term debt 1,949,435 1,677,735 2,613,862 1,646,147 Intergovernmental ‐ ‐ ‐ ‐ Total governmental activities expenses 33,735,218 34,630,996 35,972,127 37,882,156 Business‐type activities:

Water operations 11,032,299 12,086,679 7,557,436 11,926,648 Wastewater operations 6,003,605 8,182,490 7,572,147 8,245,447 Airport operations 726,620 775,646 806,321 806,362 Transit operations 1,105,222 2,160,411 13,134 14,082 Parking operations ‐ ‐ ‐ ‐ Total business‐type activities 18,867,746 23,205,226 15,949,038 20,992,539 Total primary government expenses $ 52,602,964 $ 57,836,222 $ 51,921,165 $ 58,874,695

PRIMARY GOVERNMENT PROGRAM REVENUES
Governmental activities:

Charges for services:

General government $ 146,967 $ 210,956 $ 312,563 $ 501,011 Public safety 340,212 332,114 310,790 341,437 Public works 2,081,518 1,195,531 1,167,920 1,469,761 Highways and streets ‐ ‐ ‐ ‐ Library and recreation services 358,650 396,477 393,824 451,606 Culture‐recreation ‐ ‐ ‐ ‐ Community services ‐ ‐ ‐ ‐ Community development 1,018,111 201,463 149,905 293,142 Economic development and assistance ‐ ‐ ‐ ‐ Operating grants and contributions 2,521,901 4,470,294 2,926,438 3,284,350 Capital grants and contributions 3,580,891 5,917,206 1,814,700 3,675 10,048,250 12,724,041 7,076,140 6,344,982 Business‐type activities:

Charges for services:

Water operations 7,926,477 9,594,889 9,413,872 8,770,194 Wastewater operations 6,054,546 6,667,391 7,554,595 8,530,227 Airport operations 82,846 588,537 613,523 698,523 Transit operations 174,005 177,779 ‐ ‐ Parking operations ‐ ‐ ‐ ‐ Operating grants and contributions ‐ 1,657,509 1,881,513 347,283 Total governmental activities program revenues
162
2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22
$ 5,397,984 $ 4,775,437 $ 5,784,275 $ 7,127,551 $ 8,760,152 $ 4,255,252 14,706,318 16,999,236 17,474,064 19,350,278 21,295,400 18,873,101 7,488,142 8,948,531 8,031,210 8,458,603 ‐ ‐ ‐ ‐ ‐ ‐ 8,360,549 9,437,822 ‐ ‐ ‐ ‐ 469,600 486,619 ‐ ‐ ‐ ‐ 174,247 21,118 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,495,360 8,944,983 7,890,550 8,158,759 9,381,723 9,127,658 ‐ ‐ 3,149,976 3,100,227 3,464,646 3,997,039 ‐ ‐ ‐ ‐ ‐ ‐ 244,485 632,370 1,423,147 1,256,079 1,454,855 1,025,335 722,692 728,305 ‐ ‐ ‐ ‐ 138,763 ‐ 40,056,117 43,238,269 45,590,773 49,086,464 47,661,248 43,379,570 11,655,073 14,104,846 14,974,560 13,263,669 14,872,130 13,916,471 7,769,493 10,295,996 10,094,911 9,931,389 9,644,890 10,051,515 645,795 1,136,258 921,562 962,924 1,139,219 1,384,856 16,080 38,022 33,136 33,136 33,136 33,136 ‐ ‐ 115,946 525,625 314,373 481,163 20,086,441 25,575,122 26,140,115 24,716,743 26,003,748 25,867,141 $ 60,142,558 $ 68,813,391 $ 71,730,888 $ 73,803,207 $ 73,664,996 $ 69,246,711 $ 745,517 $ 468,888 $ 764,611 $ 542,318 $ 1,091,835 $ 1,300,883 1,079,294 1,123,683 1,123,335 1,089,338 2,301,599 2,804,134 3,009,284 1,062,987 1,990,874 291,312 ‐ ‐ ‐ ‐ ‐ ‐ 855,280 1,335,911 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,111,646 3,250,250 1,159,914 584,777 729,478 293,677 ‐ ‐ 1,211,108 881,984 1,188,949 1,397,003 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,884 683,988 862,329 2,676,055 4,181,472 2,907,433 2,384,482 1,934,046 1,436,669 1,531,307 2,274,289 778,919 7,046,952 9,823,151 6,421,317 10,004,609 10,069,409 10,046,712 18,130,496 11,890,095 13,925,852 14,422,756 15,374,288 17,048,741 17,616,104 10,785,883 9,646,029 10,028,654 9,650,927 9,667,716 12,269,500 833,242 728,473 774,954 793,374 938,252 912,473 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,430 50,197 95,890 408,640 215,201 252,609 385,686 564,753 839,916 1,441,502 Continued
163
City of El Paso de Robles
CHANGES IN NET POSITION (continued)
Last Ten Fiscal Years
2012‐13 2013‐14 2014‐15 2015‐16
PRIMARY GOVERNMENT PROGRAM REVENUES ‐ continued
Business‐type activities ‐ continued:

Capital grants and contributions $ 3,950,751 $ 1,887,072 $ 1,873,174 $ 2,626,726 18,188,625 20,573,177 21,336,677 20,972,953 Total primary government program revenues $ 28,236,875 $ 33,297,218 $ 28,412,817 $ 27,317,935 Net revenue (expense)
Governmental activities $ (23,686,968) $ (21,906,955) $ (28,895,987) $ (31,537,174) Business‐type activities (679,121) (2,632,049) 5,387,639 (19,586) Total primary government net expense $ (24,366,089) $ (24,539,004) $ (23,508,348) $ (31,556,760) Governmental activities:

Taxes:

Property taxes $ 14,376,085 $ 14,816,038 $ 14,179,631 $ 13,478,558 Sales and use taxes 8,558,016 12,659,400 13,130,906 14,416,282 Transient occupancy taxes 3,550,009 3,983,191 4,249,068 4,740,344 Other taxes 504,544 739,553 2,067,684 3,259,467 From other agencies 69,527 70,923 248,787 141,414 Licenses and permits 1,019,087 952,686 1,022,893 1,322,970 Use of money and property (72,650) 953,747 3,775,572 2,621,958 Other revenues 1,547,740 1,555,494 2,582,644 4,184,392 Transfers 776,700 257,800 195,024 936,278 Total governmental activities 30,329,058 35,988,832 41,452,209 45,101,663 Business‐type activities:

Property taxes 46,284 1,549 1,441 544 From other agencies ‐ ‐ ‐ 330,511 Use of money and property 447,930 534,246 1,096,015 452,846 Other revenues ‐ ‐ ‐ ‐ Transfers (776,700) (257,800) (195,024) (936,278) Total business‐type activities (282,486) 277,995 902,432 (152,377) $ 30,046,572 $ 36,266,827 $ 42,354,641 $ 44,949,286

CHANGE IN NET POSITION
Governmental activities $ 6,642,090 $ 14,081,877 $ 12,556,222 $ 13,564,489 Business‐type activities (961,607) (2,354,054) 6,290,071 (171,963) Total primary government $ 5,680,483 $ 11,727,823 $ 18,846,293 $ 13,392,526 Total business‐type activities program revenues

GENERAL REVENUES AND OTHER CHANGES IN NET

POSITION
Total primary government general revenues and
other changes in net position
164
2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22
$ 538,688 $ 1,517,668 $ 119,973 $ 4,056,160 $ 39,518 $ 1,584,698 24,263,109 26,070,631 25,737,453 30,489,699 28,630,033 34,232,917 $ 34,086,260 $ 32,491,948 $ 35,742,062 $ 40,559,108 $ 38,676,745 $ 52,363,413 $ (30,232,966) $ (36,816,952) $ (35,586,164) $ (39,017,055) $ (37,614,536) $ (25,249,074) 4,176,668 495,509 (402,662) 5,772,956 2,626,285 8,365,776 $ (26,056,298) $ (36,321,443) $ (35,988,826) $ (33,244,099) $ (34,988,251) $ (16,883,298) $ 13,771,455 $ 14,616,915 $ 13,548,133 $ 14,247,879 $ 14,012,627 $ 14,765,732 14,499,567 15,393,096 15,918,181 15,114,426 20,948,802 33,540,805 5,417,254 5,619,769 6,248,573 5,110,558 7,132,691 9,803,368 4,494,011 4,518,023 4,653,114 4,589,221 4,928,368 5,125,133 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 483,455 396,343 3,068,936 3,622,862 878,321 (1,241,190) 1,065,848 262,935 680,588 579,318 210,487 408,299 1,144,479 1,332,870 1,673,574 1,299,654 1,529,763 840,375 40,876,069 42,139,951 45,791,099 44,563,918 49,641,059 63,242,522 53,749 61,526 64,571 65,132 61,505 70,482 ‐ ‐ ‐ ‐ ‐ ‐ 46,082 (92,178) 715,384 660,700 (50,046) (415,414) 18,791 13,377 32,705 10,943 31,058 24,762 (1,144,479) (1,058,488) (1,673,574) (1,299,654) (1,529,763) (840,375) (1,025,857) (1,075,763) (860,914) (562,879) (1,487,246) (1,160,545) $ 39,850,212 $ 41,064,188 $ 44,930,185 $ 44,001,039 $ 48,153,813 $ 62,081,977 $ 10,643,103 $ 5,322,999 $ 10,204,935 $ 5,546,863 $ 12,026,523 $ 37,993,448 3,150,811 (580,254) (1,263,576) 5,210,077 1,139,039 7,205,231 $ 13,793,914 $ 4,742,745 $ 8,941,359 $ 10,756,940 $ 13,165,562 $ 45,198,679 Concluded
165
City of El Paso de Robles

FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2012‐13 2013‐14 2014‐15 2015‐16

GENERAL FUND
Nonspendable $ 3,004,796 $ 3,030,154 $ 3,319,043 $ 3,018,269 Committed ‐ ‐ ‐ ‐ Assigned 601,123 5,347,242 2,992,638 4,934,805 Unassigned 12,811,174 8,985,634 12,435,755 20,173,754 Total general fund $ 16,417,093 $ 17,363,030 $ 18,747,436 $ 28,732,132

ALL OTHER GOVERNMENTAL FUNDS
Restricted $ 38,791,270 $ 43,172,848 $ 30,517,230 $ 27,919,739 Committed ‐ ‐ ‐ ‐ Assigned 139,979 149,405 148,067 ‐ Unassigned (12,047,144) (10,700,232) (2,123,938) (2,193,048) Total all other governmental funds $ 26,884,105 $ 32,622,021 $ 28,541,359 $ 25,726,691 166
2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22
$ 2,979,382 $ 4,267,691 $ 4,962,449 $ 3,210,275 $ 3,298,817 $ 2,751,041 ‐ 13,248,022 ‐ ‐ ‐ ‐ 5,363,864 7,758,170 3,075,786 9,650,317 5,135,554 632,738 21,276,546 11,358,370 16,586,068 17,818,746 23,460,887 27,029,740 $ 29,619,792 $ 36,632,253 $ 24,624,303 $ 30,679,338 $ 31,895,258 $ 30,413,519 $ 29,510,502 $ 14,110,859 $ 30,535,097 $ 29,426,566 $ 30,096,396 $ 30,895,914 ‐ ‐ 8,757,368 13,970,888 ‐ ‐ ‐ ‐ 2,138,484 934,809 11,525,382 26,199,337 (2,202,969) (6,067,600) (1,567,062) (1,904,461) 147,012 (1,538,139) $ 27,307,533 $ 8,043,259 $ 39,863,887 $ 42,427,802 $ 41,768,790 $ 55,557,112 167
City of El Paso de Robles

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2012‐13 2013‐14 2014‐15 2015‐16

REVENUES
Taxes $ 26,988,654 $ 32,198,182 $ 33,627,289 $ 35,894,651 Licenses and permits 1,019,087 952,686 1,022,893 1,322,970 Fines and forfeitures 175,187 202,049 206,714 199,613 Use of money and property (72,650) 953,747 3,775,572 1,286,290 Intergovernmental revenues 6,172,319 7,731,658 4,989,926 3,240,667 Charges for current services 3,437,199 2,336,541 2,335,003 3,034,954 Other revenues 1,372,553 1,184,120 946,980 1,692,254 Total revenues 39,092,349 45,558,983 46,904,377 46,671,399

EXPENDITURES
Current:

General government 1,661,897 2,070,542 5,109,719 3,306,703 Public safety 13,649,360 14,485,009 13,206,909 13,474,420 Public works 5,584,072 5,119,768 6,577,973 6,683,735 Highways and streets ‐ ‐ ‐ ‐ Sanitation ‐ ‐ ‐ ‐ Health and welfare ‐ ‐ ‐ ‐ Library and recreation services 3,322,860 3,432,729 1,980,504 1,995,032 Culture‐recreation ‐ ‐ ‐ ‐ Community services ‐ ‐ ‐ ‐ Community development 1,357,819 1,524,070 2,379,236 2,220,585 Economic development and assistance ‐ ‐ ‐ ‐ Capital outlay 8,712,460 9,286,599 12,433,112 11,061,482 Debt service:

IntInterest 1,734,611 1,707,598 2,552,381 1,585,657 Pr Principal 1,870,437 1,955,389 2,101,496 2,356,341 Bond issuance costs ‐ ‐ ‐ ‐ Agent fees 3,664 1,355 755 4,302 Intergovernmental ‐ ‐ ‐ ‐ Total expenditures 37,897,180 39,583,059 46,342,085 42,688,257 1,195,169 5,975,924 562,292 3,983,142

OTHER FINANCING SOURCES (USES)
Transfers in 3,319,374 3,126,415 12,881,982 8,821,167 Transfers out (2,542,674) (2,868,615) (12,686,958) (7,884,889) Proceeds of general capital asset dispositions ‐ ‐ ‐ ‐ Issuances of debt 499,020 137,133 1,704,811 1,935,101 Contribution from/(to) Successor Agency ‐ 312,996 984,202 315,507 Total other financing sources (uses) 1,275,720 707,929 2,884,037 3,186,886 Net change in fund balances 2,470,889 6,683,853 3,446,329 7,170,028 Fund balances ‐ July 1 $ 40,830,309 $ 43,301,198 $ 49,985,051 $ 47,288,795 Prior period adjustment ‐ ‐ ‐ (6,142,585) Fund balances ‐ June 30 $ 43,301,198 $ 49,985,051 $ 47,288,795 $ 54,458,823 Debt service as a percentage of non‐capital
expenditures 12.35% 12.09% 13.72% 12.46%
Excess (deficiency) of revenues over (under)
expenditures
168
2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22
$ 38,178,013 $ 40,147,803 $ 40,368,001 $ 39,062,084 $ 47,022,488 $ 63,235,038 819,308 564,337 563,948 648,309 561,801 786,474 179,672 177,138 131,892 106,595 134,811 97,187 422,948 365,053 2,969,510 3,472,355 725,318 (1,228,424) 2,291,741 2,023,313 2,516,651 4,673,079 3,686,352 3,248,448 6,310,411 2,790,306 5,625,843 4,741,426 5,825,230 7,947,112 1,155,848 262,935 683,400 579,318 210,487 346,820 49,357,941 46,330,885 52,859,245 53,283,166 58,166,487 74,432,655 5,124,207 3,959,465 6,649,678 5,883,567 9,249,253 11,502,346 15,829,754 14,536,296 16,634,327 16,119,175 18,744,982 20,392,515 2,639,375 3,225,024 2,100,697 1,718,555 ‐ ‐ ‐ ‐ ‐ ‐ 2,687,268 3,249,620 ‐ ‐ ‐ ‐ 309,561 437,239 ‐ ‐ ‐ ‐ 174,247 17,359 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6,302,906 7,377,255 7,290,008 7,360,489 8,286,830 7,612,302 ‐ ‐ 3,082,615 3,065,976 3,396,257 ‐ 3,627,041 ‐ ‐ ‐ ‐ ‐ 223,818 591,765 8,285,208 7,206,662 8,316,414 11,430,869 20,825,742 11,039,500 1,415,934 1,295,230 1,456,073 1,017,744 974,105 915,111 4,683,266 2,406,070 19,738,749 2,683,538 1,999,853 1,844,839 ‐ ‐ ‐ 144,874 ‐ ‐ 1,820 3,631 1,655 2,060 ‐ 1,815 ‐ ‐ ‐ ‐ 138,763 1,902 48,352,187 43,058,843 66,725,554 50,094,851 61,632,313 57,369,451 1,005,754 3,272,042 (13,866,309) 3,188,315 (3,465,826) 17,063,204 2,410,797 7,969,427 20,332,023 10,846,287 21,979,343 15,051,559 (1,263,557) (6,910,939) (18,658,449) (9,546,633) (20,449,580) (19,808,180) ‐ ‐ 1,925,855 120,478 ‐ 2,492,971 ‐ 2,354,218 ‐ 14,940,639 ‐ ‐ 315,508 ‐ 275,685 ‐ (205,504) ‐ 1,462,748 3,688,391 18,540,068 1,214,628 4,022,734 (4,756,621) 2,468,502 6,960,433 4,673,759 4,402,943 556,908 12,306,583 $ 54,458,823 $ 56,927,325 $ 64,030,438 $ 68,704,197 $ 73,107,140 $ 73,664,048 ‐ 142,680 ‐ ‐ ‐ ‐ $ 56,927,325 $ 64,030,438 $ 68,704,197 $ 73,107,140 $ 73,664,048 $ 85,970,631

15.22% 10.32% 36.29% 9.57% 7.29% 5.96%
169

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170
City of El Paso de Robles
TAX REVENUE BY SOURCE ‐ GENERAL FUND
Last Ten Fiscal Years
2012‐13 10,444,561 $ $ 6,544,118 $ 3,550,009 $ 1,993,223 $ 448,173 $ 463,423 $ 23,443,507 2013‐14 10,786,122 10,475,126 3,983,191 2,223,241 486,172 520,127 28,473,979 2014‐15 10,732,191 11,212,291 4,249,068 2,541,327 455,078 547,870 29,737,825 2015‐16 11,009,178 12,538,443 4,740,344 2,674,453 502,777 585,014 32,050,209 2016‐17 9,734,032 14,499,567 5,417,254 3,078,175 502,091 677,749 33,908,868 2017‐18 10,457,497 15,393,096 5,619,769 3,373,843 550,122 594,058 35,988,385 2018‐19 10,927,284 15,918,181 6,248,573 3,476,769 576,013 600,332 37,747,152 2019‐20 11,788,206 15,114,426 5,110,558 3,456,846 507,722 624,653 36,602,411 2020‐21 11,723,491 17,868,738 7,132,691 3,728,157 537,074 663,137 41,653,288 2021‐22 12,317,409 20,398,804 9,803,368 3,722,574 554,943 847,616 47,644,714 Notes:
1 ‐ Due to passage of Proposition 13, the maximum property tax rate is set at 1% of assessed valuation unless otherwise approved by vote of the electorate. Except for general obligation bond override approved by voters in 1998, there are no general use property tax overrides authorized.

The growth in property tax revenues is due to significant growth in assessed valuations arising from new residential and commercial development and property ownership turnover.
2 ‐ The growth in sales tax revenues is attributable to growth in retail sales as well as the 1/2 cent sales tax initiative approved by voters in 2012.

Sales tax generated from Measure J‐20 one cent sales tax is accounted for in a stand alone fund and is not part of the activity above.

All Other Taxes Total
Business
License
Franchise
Revenues
Transient
Occupancy Tax
Sales & Use
Tax2 Property Taxes1 Fiscal Year
171
City of El Paso de Robles

ASSESSED VALUE OF TAXABLE PROPERTY
1 Last Ten Fiscal Years
2012‐13 2013‐14 2014‐15 2015‐16
Residential $ 2,328,859,885 $ 2,467,046,044 $ 2,683,554,929 $ 2,818,066,533 Commercial 643,327,901 611,733,520 701,807,742 737,169,745 Industrial 169,523,78 5 165,723,780 168,073,030 176,171,430 Dry Farm 18,049,001 15,935,464 20,038,012 21,212,316 Government Owned 1,535 522,750 ‐ 164,006 Institutional 2,483,099 1,940,989 1,942,089 1,969,504 Irrigated 11,296,84 7 12,189,931 10,982,772 10,769,227 Miscellaneous 7,065,35 8 5,206,590 5,234,226 5,354,379 Recreational 31,563,13 8 27,874,363 34,712,216 44,846,704 Vacant 126,769,69 7 162,563,124 139,716,912 161,534,728 SBE Nonunitary 162,043 162,043 162,043 162,043 Unsecured 181,951,535 198,819,937 210,454,029 215,545,627 Exempt (34,604,333) (32,421,718) (1,673,427) (1,921,860) Unknown ‐ ‐ 41,861,423 ‐ Total 3,521,053,82 $ 4 $ 3,711,779,958 $ 3,976,678,040 $ 4,192,966,242 Total Direct Rate2 0.32398 0.23008 0.22480 0.22162 Notes:
2 ‐ Exempt values are not included in total direct rate.

Data Source:

San Luis Obispo County Assessor Combined Tax Rolls
Category
1 ‐ In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. 172
2016‐17 2017‐18 2018‐19 2019‐20 2020‐21 2021‐22
$ 2,978,363,819 $ 3,151,469,801 $ 3,324,175,748 $ 3,529,219,031 $ 3,692,309,077 $ 3,813,052,237 774,054,769 848,668,308 942,828,626 675,241,513 713,832,621 1,010,624,089 188,201,454 194,185,968 225,071,006 244,672,504 266,365,168 272,676,203 26,033,859 28,610,732 8,821,779 17,357,137 17,614,048 5,219,603 ‐ ‐ 554,977 1,980,641 2,020,253 2,041,180 1,966,745 2,501,775 2,201,041 5,057,410 4,174,945 7,629,776 10,554,633 10,736,555 11,997,805 12,237,742 12,744,994 12,907,255 6,607,050 8,589,969 9,917,588 7,568,989 8,189,258 10,580,981 42,568,667 49,115,737 47,571,173 34,175,060 38,709,333 58,387,095 172,579,985 169,648,990 151,993,493 409,747,446 398,294,394 257,810,894 162,043 155,000 155,000 155,000 555,000 555,000 224,084,154 209,853,159 234,626,655 243,605,442 247,137,563 248,923,911 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 66,104,168 ‐ 90,974,281 $ 4,425,177,178 $ 4,673,535,994 $ 4,959,914,891 $ 5,247,122,083 $ 5,492,920,935 $ 5,700,408,224

Paso Robles City CouncilJanuary 31, 2023

Paso Robles City Council
January 31, 2023