Paso Robles City Council
December 19, 2023

City Council Agenda December 19, 2023
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.

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 $ 2,516,647 $ - $ - $ - $ - $ - $ 2,516,647 Prepaid items 195,269 - - - - - 195,269
Restricted for:

Aquatic facility expansion - - - - - 440,625 440,625
Bike and pedestrian expansion - - - - - 483,564 483,564 Debt service - - - - - 2,356,020 2,356,020
Disability access and
compliance - - - - - 100,300 100,300
Health and welfare - - - - - 560,678 560,678
Landfill maintenance - - - - - 4,663,901 4,663,901
Landscape and lighting
maintenance - - - - - 464,396 464,396
Library facility expansion - - - - - 2,084,439 2,084,439 Park development - - - - - 4,387,992 4,387,992
Public, education, government
access - - - - - 352,941 352,941
Public facility expansion - - - - - 8,812,461 8,812,461 Public safety facility expansion - - - - - 1,146,368 1,146,368 Road maintenance - - - - - 3,127,484 3,127,484
Storm drain development - - - - - 118,123 118,123
Transportation facilities - - - - - 2,564,029 2,564,029 Committed to:

Fire, Police or Street Repair - 14,589,252 - - - - 14,589,252 Assigned for:

Art in public places 663 - - - - - 663
Building repair and replacement 877,831 - - - - - 877,831 Capital projects - - - - 7,353,944 - 7,353,944
Economic development 218,473 - - - - - 218,473
Street and road capital projects - - - - 15,665,788 - 15,665,788 Unassigned 21,019,448 - - (1,376,161) - (153,222) 19,490,065 Total fund balances (deficits) $ 24,828,331 $ 14,589,252 $ - $ (1,376,161) $ 23,019,732 $ 31,510,099 $ 92,571,253 As of June 30, 2023, the Specific Plans and Airport Road PSR funds had a fund deficit in the amount of $1,376,161 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 There were no fund expenditures exceeding appropriations for the fiscal year.

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 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.

Attachment 1

City Council Agenda December 19, 2023
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 defer certain development related fees in order to construct a multi-family residential housing project consisting of 68 residential units, 49% of which (33 units) are rented to qualified low-income persons and families. The amount of fees deferred total $300,000. Total outstanding balance as of June 30, 2023, including accrued interest, was $462,752.

In 2007, the RDA, subsequently the Successor Agency to the former Redevelopment Agency of Paso Robles, entered into a long-term, zero-interest, forgivable loan agreement with Chet Dotter Senior Housing for the construction of a 40-unit senior housing project within the project area. The balance on June 30, 2023, 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 low-income apartment complex in the amount of $1,000,000. Total outstanding balance as of June 30, 2023, including accrued interest, was $1,369,226.

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.

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 Attachment 1

City Council Agenda December 19, 2023
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, 2023, the bond discount was $57,753.

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

Fiscal Year Ending
June 30 Principal Interest Total
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 925,000 376,975 1,301,975
2029-2033 2,175,000 0 1,435,541 0 3,610,541
2034-2038 2,745,000 0 641,056 0 3,386,056
2039 580,000 0 18,850 0 598,850
Total $ 9,840,000 0 $ 4,472,590 0 $ 14,312,590
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 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.

Attachment 1

City Council Agenda December 19, 2023
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 selfinsurance, 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 2022-23 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 $194,989,966. There is a $10,000 deductible per occurrence except for nonemergency 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 2022-23.

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.

Attachment 1

City Council Agenda December 19, 2023
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, 2023. 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, 2023, and the change in those balances are shown below:

Cash, investments, and current assets $ 602,755
Estimated claims liability (37,978)
Unpaid claims asset $ 564,777
Unpaid claims asset at July 1, 2022 $ 545,843
Revenues 14,492
Claim payments and related expenditures (1,617)
Change in fair value (536)
Change in estimated claims liability 6,595
Unpaid claims asset at June 30, 2023 $ 564,777
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, 2023.

NOTE 20 – PRIOR PERIOD ADJUSTMENTS
There was one prior period adjustment made during the year due to an under-reporting of unearned revenues related to the revenues received from the Redevelopment Property Trust Fund (RPTTF). This had a negative impact to the General Fund Statement of Revenues, Expenditures and Changes in Fund Balances and to the Governmental Activities in the Statement of Activities in the amount of $340,988.

Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Note to the Required Supplementary Information
For the Fiscal Year Ended June 30, 2023
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.

Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule ‐ General Fund
For the Fiscal Year Ended June 30, 2023
Original Final Actual Variance

REVENUES
Taxes $         46,417,900 $         46,417,900 $         47,608,397 $           1,190,497 Licenses and permits                  955,000                  955,000               1,217,859                  262,859 Fines and forfeitures                  130,000                  130,000                  180,488                    50,488 Use of money and property               1,518,700               1,518,700               1,364,319                 (154,381) Intergovernmental revenues                  403,400                  821,320                  872,086                    50,766 Charges for current services               2,462,500               2,212,500               2,352,995                  140,495 Other revenues                  203,600                  268,600                  238,449                   (30,151) Total revenues            52,091,100            52,324,020            53,834,593               1,510,573

EXPENDITURES
Current:

GeGeneral government               7,731,782               8,172,988               7,388,089                 (784,899) PuPublic safety            23,307,147            23,384,567            22,577,297                 (807,270) Hi Highways and streets               5,388,683               5,227,283               4,571,911                 (655,372) Sa Sanitation                  334,000                  368,500                  444,826                    76,326 CuCulture‐recreation               6,412,188               6,553,249               5,865,711                 (687,538) UrUrban redevelopment and housing                  222,000                  222,000               3,138,536               2,916,536 Ec Economic development and assistance                  752,200               1,052,200                  931,366                 (120,834) Capital outlay                  562,300               1,049,500                  148,954                 (900,546) Debt service:

IntInterest                    59,700                    59,700                    82,494                    22,794 Pr Principal                  145,800                  145,800                  145,681                        (119) Total expenditures            44,915,800            46,235,787            45,294,865                 (940,922) 7,175,300               6,088,233               8,539,728               2,451,495

OTHER FINANCING SOURCES (USES)
Transfers in                  972,900                  972,900                  971,019                     (1,881) Transfers out           (16,774,600)           (17,244,953)           (14,754,947)               2,490,006 Total other financing sources (uses)           (15,801,700)           (16,272,053)           (13,783,928)               2,488,125 Net change in fund balance $          (8,626,400) $        (10,183,820)             (5,244,200) $           4,939,620 Fund balance ‐ July 1            30,413,519
Prior period adjustments                 (340,988)
Fund balance, restated ‐ July 1            30,072,531
Fund balance ‐ June 30 $         24,828,331
Budget Amounts
Excess of revenues over expenditures
See accompanying note to the required supplementary information.

Attachment 1

City Council Agenda December 19, 2023
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, 2023
Original Final Actual Variance

REVENUES
Taxes 12,835,000 $          $         12,835,000 $         13,327,879 $               492,879 Use of money and property                    10,000                    10,000                    68,260                    58,260 Intergovernmental revenues                  380,000                  380,000                  247,308                 (132,692) Total revenues            13,225,000            13,225,000            13,643,447                  418,447

EXPENDITURES
Current:

PuPublic safety               6,299,600               6,180,100               3,492,760             (2,687,340) Hi Highways and streets                  232,000                  419,200                  163,853                 (255,347) Capital outlay                               ‐                    33,000                    32,100                        (900) Total expenditures               6,531,600               6,632,300               3,688,713             (2,943,587) 6,693,400               6,592,700               9,954,734               3,362,034

OTHER FINANCING USES
Transfers out             (8,989,500)           (19,255,064)             (6,003,867)            13,251,197 Total other financing uses             (8,989,500)           (19,255,064)             (6,003,867)            13,251,197 Net change in fund balance $          (2,296,100) $        (12,662,364)               3,950,867 $         16,613,231 Fund balance ‐ July 1            10,638,385
Fund balance ‐ June 30 $         14,589,252
Budget Amounts
Excess of revenues over expenditures
See accompanying note to the required supplementary information.

Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule ‐ American Rescue Plan Act Fund For the Fiscal Year Ended June 30, 2023
Original Final Actual Variance

REVENUES
Use of money and property $ ‐ $ ‐ $                 27,901 $                 27,901 Intergovernmental revenues               2,750,200               2,750,200 48,901             (2,701,299) Total revenues               2,750,200               2,750,200 76,802             (2,673,398)

EXPENDITURES
Current:

UrUrban redevelopment and housing 500,000 500,000 ‐                  (500,000) Total expenditures 500,000 500,000 ‐                  (500,000) 2,250,200               2,250,200 76,802             (2,173,398)

OTHER FINANCING USES
Transfers out             (4,166,900)             (4,963,339) (76,802)               4,886,537 Total other financing uses             (4,166,900)             (4,963,339) (76,802)               4,886,537 Net change in fund balance $          (1,916,700) $          (2,713,139) ‐  $           2,713,139 Fund balance ‐ July 1 ‐
Fund balance ‐ June 30 $ ‐
Budget Amounts
Excess of revenues over expenditures
See accompanying note to the required supplementary information.

Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule ‐ Specific Plans Fund
For the Fiscal Year Ended June 30, 2023
Original Final Actual Variance

REVENUES
Use of money and property $                   5,400 $                   5,400 $                   1,839 $                  (3,561) Charges for current services                      6,000                      6,000                      6,708                          708 Other revenues                                ‐ ‐                                                         209                          209 Total revenues                    11,400                    11,400                      8,756                     (2,644)

OTHER FINANCING USES
Transfers out                               ‐                 (253,014)                               ‐                  253,014 Total other financing uses                               ‐                 (253,014)                               ‐                  253,014 Net change in fund balance (deficit) $                 11,400 $             (241,614)                      8,756 $               250,370 Fund deficit ‐ July 1             (1,384,917)
Fund deficit ‐ June 30 $          (1,376,161)
225
228
232
236
Budget Amounts
See accompanying note to the required supplementary information.

Attachment 1

City Council Agenda December 19, 2023
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 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 six 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.

Attachment 1

City Council Agenda December 19, 2023
2021‐22 2022‐23
$               909,104 $               631,164
495,284                  673,127
(3,077,668)             (2,052,895)
324,697                   (43,681)
(732,681)                 (735,316)
(2,081,264)             (1,527,601)
18,453,647            16,372,383
$         16,372,383 $         14,844,782
$               466,846 $               529,697
(1,174,648)               1,068,650
(732,681)                 (735,316)
(1,440,483)                  863,031
9,794,260               8,353,777
$           8,353,777 $           9,216,808
$           8,018,606 $           5,627,974

51.02% 62.09%
$         22,080,455 $         24,888,251

36.32% 22.61%
Attachment 1

City Council Agenda December 19, 2023
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 (loss)               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
The following table provides the changes in the miscellaneous plan's net pension liability and related ratios ‐ agent multiple‐employer defined benefit pension plan:

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: In 2023, the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long‐term expected rate of return, CalPERS took into account long‐term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long‐term.

The discount rate used to discount liabilities was informed by the long‐term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

The accounting discount rate was 7.15% for measurement dates 2017 through 2021, 7.65% for measurement dates 2015 through 2016, and

7.50% for measurement date 2014.

See accompanying note to the required supplementary information.

Attachment 1

City Council Agenda December 19, 2023
2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$           1,534,064 $           1,581,663 $           1,609,566 $           1,606,255 $           1,829,087 5,222,297               5,548,346               5,765,245               6,004,538               6,161,948 (369,228)                               ‐                               ‐                               ‐               2,696,110 (1,118,930)               1,547,644                   (40,299)                  337,397                 (561,548) (3,642,194)             (3,893,155)             (4,247,061)             (4,480,541)             (4,584,918) 1,626,009               4,784,498               3,087,451               3,467,649               5,540,679 75,581,329            77,207,338            81,991,836            85,079,287            88,546,936 $         77,207,338 $         81,991,836 $         85,079,287 $         88,546,936 $         94,087,615 $                     (123) $                            ‐ $                           ‐ $                            ‐ $                            ‐ 2,124,416               3,489,963               2,483,632               2,519,880               2,716,313 770,706                  883,924                  972,201               1,005,499               1,120,973 4,222,464               3,485,150               2,853,716            13,251,050             (5,394,575) (3,642,194)             (3,893,155)             (4,247,061)             (4,480,541)             (4,584,918) (224,056)                   (37,714)                   (80,042)                   (58,697)                   (44,227) ‐                          123                               ‐                               ‐                               ‐ 3,251,213               3,928,291               1,982,446            12,237,191             (6,186,434) 49,597,572            52,848,785            56,777,076            58,759,522            70,996,713 $         52,848,785 $         56,777,076 $         58,759,522 $         70,996,713 $         64,810,279 $         24,358,553 $         25,214,760 $         26,319,765 $         17,550,223 $         29,277,336

68.45% 69.25% 69.06% 80.18% 68.88%
$           9,316,302 $           9,678,132 $           9,851,522 $         10,014,148 $         11,020,579 261.46% 260.53% 267.16% 175.25% 265.66%
Notes to Schedule
1 ‐ Fiscal year 2014‐15 was the 1st year of implementation, therefore only nine fiscal years are shown. 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.

Attachment 1

City Council Agenda December 19, 2023
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, 2019 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 nine fiscal years are shown.

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2022‐23 were derived from the June 30, 2019 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, 2019 Funding Valuation Report.

Contribution in relation to the actuarially determined
contribution
See accompanying note to the required supplementary information.

Attachment 1

City Council Agenda December 19, 2023
2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$           2,299,277 $           2,483,632 $           2,519,880 $           2,716,313 $           3,107,204 (3,531,703)             (2,483,632)             (2,519,880)             (2,716,313)             (3,107,204) $          (1,232,426) $                            ‐ $                            ‐ $                            ‐ $                            ‐ $           9,678,132 $           9,851,522 $         10,014,148 $         11,020,579 $         13,117,161

36.49% 25.21% 25.16% 24.65% 23.69%
Attachment 1

City Council Agenda December 19, 2023
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
Notes to Schedule
1 ‐ Fiscal year 2014‐15 was the 1st year of implementation, therefore, only nine 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.

Changes of Assumptions: In 2023, the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long‐term expected rate of return, CalPERS took into account long‐term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long‐term.

The discount rate used to discount liabilities was informed by the long‐term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions See accompanying note to the required supplementary information.

Attachment 1

City Council Agenda December 19, 2023
2018‐19 2019‐20 2020‐21 2021‐22 2022‐23

0.15490% 0.15260% 0.14840% 0.08960% 0.18910%
$         14,949,927 $         16,081,854 $         16,434,399 $           7,383,530 $         18,157,549 $           5,250,491 $           5,842,756 $           5,835,684 $           7,370,100 $           8,270,629 284.73% 275.24% 281.62% 100.18% 219.54%
$ 38.00 $ 40.90 $ 43.18 $ 45.65 $ 48.87
$ 28.35 $ 30.36 $ 32.11 $ 37.41 $ 39.27

74.61% 74.23% 74.36% 81.95% 80.36%
Attachment 1

City Council Agenda December 19, 2023
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 nine fiscal years are shown.

The June 30, 2021 valuation was rolled forward to determine the June 30, 2022 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.

Attachment 1

City Council Agenda December 19, 2023
2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$           1,723,623 $           1,986,673 $           2,174,025 $           2,268,023 $           2,803,778 (2,491,197)             (1,986,673)             (2,174,025)             (2,268,023)             (2,803,778) $             (767,574) $                            ‐ $                            ‐ $                            ‐ $                            ‐ $           5,842,756 $           5,835,684 $           7,370,100 $           8,270,629 $           8,001,693

42.64% 34.04% 29.50% 27.42% 35.04%
Attachment 1

City Council Agenda December 19, 2023

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.

Attachment 1

City Council Agenda December 19, 2023

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.

Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

COMBINING BALANCE SHEET
Nonmajor Governmental Funds
June 30, 2023

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:

Cash and investments $               513,272 $           1,474,028 $               366,182 $           1,460,855 Accounts receivable 85,159 71,524 ‐  122,647
Interest receivable 1,817 4,992 1,283 4,961
Due from private‐purpose trust fund ‐  ‐  ‐  ‐
Loans receivable ‐  ‐  ‐  ‐
Total assets 600,248               1,550,544 367,465               1,588,463 Deferred outflows of resources:

Deferred interest expense ‐  ‐  ‐  ‐
Total deferred outflows of resources ‐  ‐  ‐  ‐
Total assets and deferred outflows of resources $               600,248 $           1,550,544 $               367,465 $           1,588,463 Liabilities:

Accounts payable $ ‐ $                 11,523 $ ‐ $ ‐
Accrued payroll expenses ‐  ‐  ‐  ‐
Interest payable ‐  ‐  ‐  ‐
Advances payable ‐  ‐  ‐  ‐
Total liabilities ‐  11,523 ‐  ‐
Deferred inflows of resources:

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

Restricted 600,248               1,539,021 367,465               1,588,463 Unassigned ‐  ‐  ‐  ‐
Total fund balances (deficits) 600,248               1,539,021 367,465               1,588,463 $               600,248 $           1,550,544 $               367,465 $           1,588,463

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
Attachment 1

City Council Agenda December 19, 2023
$               100,954 $                 29,965 $               432,702 $               509,847 $               336,962 $           4,660,488 ‐                     ‐ 96,801                                                   26,272                     ‐ 14,804 345                  149,675                    64,506                      1,796                      1,175                    16,394 ‐ ‐                                ‐                                ‐                                ‐                                ‐ ‐                  737,690                   ‐ 103,900                                ‐                                ‐ 101,299               1,014,131                  601,108                  537,915                  352,941               4,676,882 ‐ ‐                                ‐                                ‐                                ‐                                ‐ ‐ ‐                                ‐                                ‐                                ‐                                ‐ $               101,299 $           1,014,131 $               601,108 $               537,915 $               352,941 $           4,676,882 $                       999 $                           ‐ $                            ‐ $                 70,626 $                            ‐ $                 12,981 ‐                               ‐                               ‐                      2,893                               ‐                               ‐ ‐                               ‐                               ‐                               ‐                               ‐                               ‐ ‐                               ‐                               ‐                               ‐                               ‐                               ‐ 999                               ‐                               ‐                    73,519                               ‐                    12,981 ‐                  887,688                  166,873                               ‐                               ‐                               ‐ ‐                  887,688                  166,873                               ‐                               ‐                               ‐ 100,300                  126,443                  434,235                  464,396                  352,941               4,663,901 ‐                               ‐                               ‐                               ‐                               ‐                               ‐ 100,300                  126,443                  434,235                  464,396                  352,941               4,663,901 $               101,299 $           1,014,131 $               601,108 $              537,915 $               352,941 $           4,676,882 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
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles
COMBINING BALANCE SHEET (continued)
Nonmajor Governmental Funds
June 30, 2023

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:

Cash and investments $           2,788,653 $               545,145 $           8,783,361 $           4,813,051 Accounts receivable                               ‐                               ‐                               ‐                               ‐ Interest receivable                  202,936                    22,176                  128,617                  112,867 Due from private‐purpose trust fund                      7,850                          804                      3,417                      3,462 Loans receivable               1,147,762                    85,739                  475,381                  464,778 Total assets               4,147,201                  653,864               9,390,776               5,394,158 Deferred outflows of resources:

Deferred interest expense                                ‐ ‐                                ‐                                ‐ Total deferred outflows of resources                               ‐                               ‐                               ‐                               ‐ Total assets and deferred outflows of resources $           4,147,201 $               653,864 $           9,390,776 $           5,394,158 Liabilities:

Accounts payable $                            ‐ $                            ‐ $                            ‐ $                            ‐ Accrued payroll expenses                                ‐ ‐                                ‐                                ‐ Interest payable                                ‐ ‐                                ‐                                ‐ Advances payable                                ‐ ‐                                ‐                                ‐ Total liabilities                                ‐ ‐                                ‐                                ‐ Deferred inflows of resources:

Unavailable revenue               1,348,950                  107,744                  578,315                  565,541 Total deferred inflows of resources               1,348,950                  107,744                  578,315                  565,541 Fund balances (deficits):

Restricted               2,798,251                  546,120               8,812,461               4,828,617 Unassigned                               ‐                               ‐                               ‐                               ‐ Total fund balances (deficits)               2,798,251                  546,120               8,812,461               4,828,617 $           4,147,201 $               653,864 $           9,390,776 $           5,394,158

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)
Attachment 1

City Council Agenda December 19, 2023
$           2,077,601 $                            ‐ $           2,303,517 $                            ‐ $         31,196,583 ‐                               ‐                    45,354                               ‐                  462,561 38,946                               ‐                      7,149                               ‐                  759,635 946                               ‐                               ‐                               ‐                    16,479 153,362                               ‐                               ‐                               ‐               3,168,612 2,270,855                               ‐               2,356,020                               ‐            35,603,870 ‐                    76,816                               ‐                               ‐                    76,816 ‐                    76,816                               ‐                               ‐                    76,816 $           2,270,855 $                 76,816 $           2,356,020 $                            ‐ $         35,680,686 $                            ‐ $                            ‐ $                            ‐ $                            ‐ $                 96,129 ‐                               ‐                               ‐                               ‐                      2,893 ‐                    76,816                               ‐                              ‐                    76,816 ‐                  153,222                               ‐                               ‐                  153,222 ‐                  230,038                               ‐                               ‐                  329,060 186,416                               ‐                               ‐                               ‐               3,841,527 186,416                               ‐                               ‐                               ‐               3,841,527 2,084,439                               ‐               2,356,020                               ‐            31,663,321 ‐                 (153,222)                               ‐                               ‐                 (153,222) 2,084,439                 (153,222)               2,356,020                               ‐            31,510,099 $           2,270,855 $                 76,816 $           2,356,020 $                            ‐ $         35,680,686 Airport Road PSR
1993 Public
Facilities
Total Nonmajor
Governmental
Funds
Measure D G.O.

Bond
Capital Projects Funds Debt Service Funds
Library Facilities
Attachment 1

City Council Agenda December 19, 2023
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, 2023

REVENUES
Taxes $                            ‐ $               819,580 $                            ‐ $               752,845 Use of money and property                      2,704                      4,916                      1,478                      5,065 Intergovernmental revenues                   ‐ 250,430                                                    ‐ 43,656 Charges for current services                                ‐ ‐                                ‐                                ‐ Total revenues                  253,134                  824,496                    45,134                  757,910

EXPENDITURES
Current:

General government                                ‐ ‐                                ‐                                ‐ Public safety                    86,665                               ‐                               ‐                               ‐ Highways and streets                               ‐                  395,657                               ‐                               ‐ Sanitation                               ‐                               ‐                               ‐                               ‐ Health and welfare                               ‐                               ‐                               ‐                               ‐ Culture‐recreation                               ‐                               ‐                               ‐                               ‐ Capital outlay                  486,739                    18,411                               ‐                               ‐ Debt service:

Interest                               ‐                               ‐                               ‐                               ‐ Principal                               ‐                               ‐                               ‐                               ‐ Agent fees                               ‐                               ‐                               ‐                               ‐ Total expenditures                  573,404                   ‐ 414,068                                ‐ (320,270)                  410,428                    45,134                  757,910

OTHER FINANCING SOURCES (USES)
Transfers in                               ‐                               ‐                               ‐                               ‐ Transfers out                               ‐                               ‐                               ‐                               ‐ Total other financing sources (uses)                               ‐                               ‐                               ‐                               ‐ Net change in fund balances (deficits)                 (320,270)                  410,428                    45,134                  757,910 Fund balances (deficits) ‐ July 1                  920,518               1,128,593                  322,331                  830,553 Fund balances (deficits) ‐ June 30 $               600,248 $           1,539,021 $               367,465 $           1,588,463 ‐                           ‐                           ‐                           ‐ ‐                           ‐                           ‐                           ‐ Excess (deficiency) of revenues over (under)
expenditures
Citizens Option
Public Safety Street Fund
Transportation
Development Act ‐
Non‐Transit
Road
Maintenance and
Rehabilitation
Special Revenue Funds
Attachment 1

City Council Agenda December 19, 2023
$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
366 (663) 200,637 (1,280) 1,302 19,416
‐  259,450 ‐  ‐  ‐  ‐
15,896 ‐  ‐                2,094,510 61,441 ‐
16,262 258,787 200,637               2,093,230 62,743 19,416 ‐  ‐  ‐  ‐  ‐  ‐
‐  ‐  ‐  ‐  ‐  ‐
‐  ‐  ‐  ‐  ‐  ‐
‐  ‐  ‐  ‐  ‐  60,557
‐  83,774 ‐  ‐  ‐  ‐
‐  ‐  ‐                1,989,865 ‐  ‐
‐  174,458 ‐  ‐  ‐ ‐
‐  ‐  ‐  ‐  ‐  ‐
‐  ‐  ‐  ‐  ‐  ‐
‐  ‐  ‐  ‐  ‐  ‐
‐  258,232 ‐                1,989,865 ‐  60,557
16,262 555 200,637 103,365 62,743 (41,141)
‐  ‐  ‐  ‐  ‐  180,000
‐  ‐  ‐  (68,733) ‐  ‐
‐  ‐  ‐  (68,733) ‐  180,000
16,262 555 200,637 34,632 62,743 138,859
84,038 125,888 233,598 429,764 290,198               4,525,042 $               100,300 $               126,443 $              434,235 $               464,396 $               352,941 $           4,663,901 ‐  ‐  ‐  ‐  ‐  ‐
‐  ‐  ‐  ‐  ‐  ‐
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
Attachment 1

City Council Agenda December 19, 2023
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, 2023

REVENUES
Taxes $                            ‐ $                            ‐ $                            ‐ $                            ‐ Use of money and property                    77,062                      5,889                    49,192                    33,356 Intergovernmental revenues                                ‐ ‐                                ‐                                ‐ Charges for current services               1,270,000                  497,737                  963,552                  646,212 Total revenues               1,347,062                  503,626               1,012,744                  679,568

EXPENDITURES
Current:

General government                                ‐ ‐                                ‐                                ‐ Public safety                                ‐ ‐                                ‐                                ‐ Highways and streets                               ‐                               ‐                               ‐                               ‐ Sanitation                               ‐                               ‐                               ‐                               ‐ Health and welfare                               ‐                               ‐                               ‐                               ‐ Culture‐recreation                               ‐                               ‐                               ‐                               ‐ Capital outlay                               ‐                    22,224                               ‐                               ‐ Debt service:

Interest                               ‐                               ‐                               ‐                               ‐ Principal                               ‐                               ‐                               ‐                               ‐ Agent fees                               ‐                               ‐                               ‐                               ‐ Total expenditures                               ‐                     ‐ 22,224                                ‐ 1,347,062                  481,402               1,012,744                  679,568

OTHER FINANCING SOURCES (USES)
Transfers in                               ‐                               ‐                               ‐                               ‐ Transfers out             (4,634,154)                               ‐                   (32,000)                   (57,665) Total other financing sources (uses)             (4,634,154)                               ‐                   (32,000)                   (57,665) Net change in fund balances (deficits)             (3,287,092)                  481,402                  980,744                  621,903 Fund balances (deficits) ‐ July 1               6,085,343                    64,718               7,831,717               4,206,714 Fund balances (deficits) ‐ June 30 $           2,798,251 $               546,120 $           8,812,461 $           4,828,617 ‐                           ‐                           ‐                           ‐ ‐                           ‐                           ‐                           ‐ Excess (deficiency) of revenues over (under)
expenditures
Transportation
Facilities
Public Safety
Facilities
Capital Projects Funds
General
Government
Facilities
Parks and
Recreation
Facilities
Attachment 1

City Council Agenda December 19, 2023
$                            ‐ $                            ‐ $           2,614,172 $                            ‐ $           4,186,597 12,838                               ‐                     (3,027)                               ‐                  409,251 ‐                               ‐                               ‐                               ‐                  553,536 256,756                               ‐                               ‐                               ‐               5,806,104 269,594                               ‐               2,611,145                               ‐            10,955,488 ‐                               ‐                      2,250                               ‐                      2,250 ‐                               ‐                               ‐                               ‐                    86,665 ‐                               ‐                               ‐                               ‐                  395,657 ‐                               ‐                               ‐                               ‐                    60,557 ‐                               ‐                               ‐                               ‐                    83,774 ‐                               ‐                               ‐                               ‐               1,989,865 ‐                               ‐                               ‐                               ‐                  701,832 ‐                               ‐                  773,484                      2,564                  776,048 ‐                               ‐              1,480,391                  286,436               1,766,827 ‐                               ‐                      1,054                               ‐                      1,054 ‐                               ‐               2,257,179                  289,000               5,864,529 269,594                               ‐                  353,966                 (289,000)               5,090,959 ‐                               ‐                               ‐                  289,000                  469,000 ‐                               ‐                               ‐                               ‐             (4,792,552) ‐                               ‐                               ‐                  289,000             (4,323,552) 269,594                               ‐                  353,966                               ‐                  767,407 1,814,845                 (153,222)               2,002,054                               ‐            30,742,692 $           2,084,439 $             (153,222) $           2,356,020 $                            ‐ $         31,510,099 ‐                           ‐                           ‐                           ‐                           ‐ ‐                           ‐                           ‐                           ‐                           ‐ Total Nonmajor
Governmental
Library Facilities Airport Road PSR Funds
1993 Public
Facilities
Measure D G.O.

Bond
Capital Projects Funds Debt Service Funds
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Intergovernmental revenues $         25,941,014 $               758,406 $        (25,182,608) Total revenues            25,941,014                  758,406           (25,182,608)

EXPENDITURES
Current:

GeGeneral government                  979,900                  201,422                 (778,478) Public safety                               ‐                      1,033                      1,033 Highways and streets               2,134,526                  108,390             (2,026,136) CuCulture‐recreation                  537,678                  188,330                 (349,348) Capital outlay            95,631,988            17,790,886           (77,841,102) Total expenditures            99,284,092            18,290,061           (80,994,031) (73,343,078)           (17,531,655)            55,811,423

OTHER FINANCING SOURCES
Transfers in            59,525,372            24,990,435           (34,534,937) Total other financing sources            59,525,372            24,990,435           (34,534,937) Net change in fund balance $        (13,817,706)               7,458,780 $         21,276,486 Fund balance ‐ July 1            15,560,952
Fund balance ‐ June 30 $         23,019,732
101
Deficiency of revenues under expenditures
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                 54,400 $                   2,704 $                (51,696) Intergovernmental revenues                  160,000                  250,430                    90,430 Total revenues                  214,400                  253,134                    38,734

EXPENDITURES
Current:

PuPublic safety                               ‐                    86,665                    86,665 Capital outlay                  573,792                  486,739                   (87,053) Total expenditures                  573,792                  573,404                        (388) Deficiency of revenues under expenditures $             (359,392)                 (320,270) $                 39,122 Fund balance ‐ July 1                  920,518
Fund balance ‐ June 30 $               600,248
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Taxes 932,900 $                $               819,580 $             (113,320) Use of money and property                      4,000                      4,916                          916 Total revenues                  936,900                  824,496                 (112,404)

EXPENDITURES
Current:

Hi Highways and streets               1,250,000                  395,657                 (854,343) Capital outlay                  572,000                    18,411                 (553,589) Total expenditures               1,822,000                  414,068             (1,407,932) $             (885,100)                  410,428 $           1,295,528 Fund balance ‐ July 1               1,128,593
Fund balance ‐ June 30 $           1,539,021
Excess (deficiency) of revenues over (under) expenditures Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                 10,200 $                   1,478 $                  (8,722) Intergovernmental revenues                    30,000                    43,656                    13,656 Total revenues                    40,200                    45,134                      4,934 Net change in fund balance $                 40,200                    45,134 $                   4,934 Fund balance ‐ July 1                  322,331
Fund balance ‐ June 30 $               367,465
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Taxes 708,300 $                $               752,845 $                 44,545 Use of money and property                      5,000                      5,065                            65 Total revenues                  713,300                  757,910                    44,610 Net change in fund balance $               713,300                  757,910 $                 44,610 Fund balance ‐ July 1                  830,553
Fund balance ‐ June 30 $           1,588,463
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                   2,400 $                       366 $                  (2,034) Charges for current services                    14,000                    15,896                      1,896 Total revenues                    16,400                    16,262                        (138) Net change in fund balance $                 16,400                    16,262 $                     (138) Fund balance ‐ July 1                    84,038
Fund balance ‐ June 30 $               100,300
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $ ‐ $ (663) $ (663)
Intergovernmental revenues 503,677 259,450                 (244,227) Total revenues 503,677 258,787                 (244,890)

EXPENDITURES
Current:

HeHealth and welfare 85,855 83,774 (2,081)
Capital outlay 417,822 174,458                 (243,364) Total expenditures 503,677 258,232                 (245,445) $ ‐ 555 $ 555
Fund balance ‐ July 1 125,888
Fund balance ‐ June 30 $               126,443
Excess of revenues over expenditures
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                   7,400 $               200,637 $               193,237 Total revenues                      7,400                  200,637                  193,237 Net change in fund balance $                   7,400                  200,637 $               193,237 Fund balance ‐ July 1                  233,598
Fund balance ‐ June 30 $               434,235
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                 10,000 $                  (1,280) $                (11,280) Charges for current services               2,100,400               2,094,510                     (5,890) Total revenues               2,110,400               2,093,230                   (17,170)

EXPENDITURES
Current:

CuCulture‐recreation               2,041,500               1,989,865                   (51,635) Total expenditures               2,041,500               1,989,865                   (51,635) 68,900                  103,365                    34,465

OTHER FINANCING USES
Transfers out                   (68,900)                   (68,733)                          167 Total other financing uses                   (68,900)                   (68,733)                          167 Net change in fund balance $                            ‐                    34,632 $                 34,632 Fund balance ‐ July 1                  429,764
Fund balance ‐ June 30 $               464,396
Excess of revenues over expenditures
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                   8,800 $                   1,302 $                  (7,498) Charges for current services                    61,500                    61,441                           (59) Total revenues                    70,300                    62,743                     (7,557) Net change in fund balance $                 70,300                    62,743 $                  (7,557) Fund balance ‐ July 1                  290,198
Fund balance ‐ June 30 $               352,941
409
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $               135,000 $                 19,416 $             (115,584) Total revenues                  135,000                    19,416                 (115,584)

EXPENDITURES
Current:

Sa Sanitation                  245,000                    60,557                 (184,443) Total expenditures                  245,000                    60,557                 (184,443) (110,000)                   (41,141)                    68,859

OTHER FINANCING SOURCES
Transfers in                  180,000                  180,000                               ‐ Total other financing sources                  180,000                  180,000                               ‐ Net change in fund balance $                 70,000                  138,859 $                 68,859 Fund balance ‐ July 1               4,525,042
Fund balance ‐ June 30 $           4,663,901
Deficiency of revenues under expenditures
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $               104,700 $                 77,062 $                (27,638) Charges for current services                  703,500               1,270,000                  566,500 Total revenues                  808,200               1,347,062                  538,862

OTHER FINANCING USES
Transfers out           (15,600,264)             (4,634,154)            10,966,110 Total other financing uses           (15,600,264)             (4,634,154)            10,966,110 Net change in fund balance $        (14,792,064)             (3,287,092) $         11,504,972 Fund balance ‐ July 1               6,085,343
Fund balance ‐ June 30 $           2,798,251
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                   1,500 $                   5,889 $                   4,389 Charges for current services                  114,000                  497,737                  383,737 Total revenues                  115,500                  503,626                  388,126

EXPENDITURES
Capital outlay                  156,527                    22,224                 (134,303) Total expenditures                  156,527                    22,224                 (134,303) $                (41,027)                  481,402 $               522,429 Fund balance ‐ July 1                    64,718
Fund balance ‐ June 30 $               546,120
Excess (deficiency) of revenues over (under) expenditures Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $               221,700 $                 49,192 $             (172,508) Charges for current services                  240,000                  963,552                  723,552 Total revenues                  461,700               1,012,744                  551,044

OTHER FINANCING USES
Transfers out                 (914,000)                   (32,000)                  882,000 Total other financing uses                 (914,000)                   (32,000)                  882,000 Net change in fund balance $             (452,300)                  980,744 $           1,433,044 Fund balance ‐ July 1               7,831,717
Fund balance ‐ June 30 $           8,812,461
219
224
231
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                 59,000 $                 33,356 $                (25,644) Charges for current services                  100,000                  646,212                  546,212 Total revenues                  159,000                  679,568                  520,568

OTHER FINANCING USES
Transfers out                 (363,738)                   (57,665)                  306,073 Total other financing uses                 (363,738)                   (57,665)                  306,073 Net change in fund balance $             (204,738)                  621,903 $               826,641 Fund balance ‐ July 1               4,206,714
Fund balance ‐ June 30 $           4,828,617
216
222
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                 33,300 $                 12,838 $                (20,462) Charges for current services                    40,000                  256,756                  216,756 Total revenues                    73,300                  269,594                  196,294 Net change in fund balance $                 73,300                  269,594 $               196,294 Fund balance ‐ July 1               1,814,845
Fund balance ‐ June 30 $           2,084,439
223
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Use of money and property $                            ‐ $                            ‐ $                            ‐ Total revenues                               ‐                               ‐                               ‐ Net change in fund balance (deficit) $                            ‐                               ‐ $                            ‐ Fund deficit ‐ July 1                 (153,222)
Fund deficit ‐ June 30 $             (153,222)
235
Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

REVENUES
Taxes $           2,250,000 $           2,614,172 $               364,172 Use of money and property                      5,000                     (3,027)                     (8,027) Total revenues               2,255,000               2,611,145                  356,145

EXPENDITURES
Current:

GeGeneral government                      3,000                      2,250                        (750) Debt service:

IntInterest                  773,500                  773,484                           (16) Pr Principal               1,480,400               1,480,391                             (9) AgAgent fees                      2,000                      1,054                        (946) Total expenditures               2,258,900               2,257,179                     (1,721) $                  (3,900)                  353,966 $               357,866 Fund balance ‐ July 1               2,002,054
Fund balance ‐ June 30 $           2,356,020
506
Excess (deficiency) of revenues over (under) expenditures Attachment 1

City Council Agenda December 19, 2023
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, 2023
Budget Actual Variance

EXPENDITURES
Debt service:

IntInterest $                   2,600 $                   2,564 $                       (36) Pr Principal                  286,400                  286,436                            36 Total expenditures                  289,000                   ‐ 289,000 (289,000)                  ‐ (289,000)

OTHER FINANCING SOURCES
Transfers in                  289,000                  289,000                               ‐ Total other financing sources                  289,000                  289,000                               ‐ Net change in fund balance $                            ‐                               ‐ $                            ‐ Fund balance ‐ July 1                               ‐
Fund balance ‐ June 30 $                            ‐
Deficiency of revenues under expenditures
Attachment 1

City Council Agenda December 19, 2023

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.

Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

COMBINING STATEMENT OF NET POSITION
Internal Service Funds
June 30, 2023
ASSETS
Current assets:

CaCash and investments $               688,850 $           6,066,687 $                 47,114 $           6,802,651 AcAccounts receivable ‐  28,730 80,216 108,946
IntInterest receivable 2,920 22,591 191 25,702
Pr Prepaid items ‐  ‐  564,777 564,777
0 Total current assets 691,770               6,118,008 692,298               7,502,076 0 Noncurrent assets:

Capital assets:

NoNoNondepreciable capital assets 23,671 510,327 ‐  533,998 NeNet depreciable capital assets               1,917,136                ‐  5,603,283               7,520,419 NeNeNet right‐to‐use subscription assets 115,615 ‐  ‐  115,615 0 Total noncurrent assets               2,056,422               6,113,610 ‐                8,170,032 Total assets               2,748,192            12,231,618 692,298            15,672,108

DEFERRED OUTFLOWS OF RESOURCES
Deferred other post‐employment benefits (OPEB) 262 196 26 484 Deferred pensions outflows 358,675 120,018 ‐  478,693
Total deferred outflows of resources 358,937 120,214 26 479,177

LIABILITIES
Current liabilities:

AcAccounts payable 111,151 233,823 44,465 389,439
AcAccrued payroll expenses 15,165 7,118 1,610 23,893
IntInterest payable ‐  2,406 ‐  2,406
Compensated absences due within one year ‐  ‐  ‐  ‐
SuSubscriptions due within one year 70,936 ‐  ‐  70,936 DeDebt due within one year ‐  107,647 ‐  107,647
Total current liabilities 197,252 350,994 46,075 594,321 Noncurrent liabilities:

CoCompensated absences 63,690 43,919 ‐  107,609
SuSubscription liability 42,401 ‐  ‐  42,401
NeNet OPEB liability 100,741 75,415 10,130 186,286
NeNet pension liability               1,250,762 418,523 ‐                1,669,285 DeDebt due after one year ‐  84,182 ‐  84,182
Total noncurrent liabilities               1,457,594 622,039 10,130               2,089,763 Total liabilities               1,654,846 973,033 56,205               2,684,084

DEFERRED INFLOWS OF RESOURCES
Deferred OPEB 60,456 45,257 6,079 111,792
Deferred pensionsinflows 11,613 3,886 ‐  15,499
Total deferred inflows of resources 72,069 49,143 6,079 127,291

NET POSITION
Net investment in capital assets               1,943,085                ‐  5,921,781               7,864,866 Unrestricted (562,871)                                5,407,875 630,040               5,475,044 Total net position $           1,380,214 $         11,329,656 $               630,040 $         13,339,910 Total
Information
Technology
Fleet and
Equipment Risk Management
Attachment 1

City Council Agenda December 19, 2023
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, 2023

OPERATING REVENUES
Charges for current services $           1,244,685 $           4,110,515 $           2,101,900 $           7,457,100 Other revenues                               ‐                      1,577                    94,485                    96,062 Total operating revenues               1,244,685               4,112,092               2,196,385               7,553,162

OPERATING EXPENSES
Salaries and benefits                  799,333                  430,691                  100,822               1,330,846 Maintenance and operations                  914,145                  579,199               2,072,672               3,566,016 Depreciation and amortization                  277,640                  924,664                               ‐               1,202,304 Total operating expenses               1,991,118               1,934,554               2,173,494               6,099,166 Operating income (loss)                 (746,433)               2,177,538                    22,891               1,453,996

NONOPERATING REVENUES (EXPENSES)
Investment income (loss)                      5,399                    22,018                     (8,466)                    18,951 Gain/(loss) on disposal of capital asset                               ‐                     ‐ 37,635                                                   37,635 Interest expense                           (46)                      ‐ (5,500)                                                    (5,546) 5,353                    54,153                     (8,466)                    51,040 (741,080)               2,231,691                    14,425               1,505,036 Capital grants and contributions                   ‐ 629,094                                ‐                                                 629,094 Change in net position                 (111,986)               2,231,691                    14,425               2,134,130 Net position ‐ July 1               1,492,200               9,097,965                  615,615            11,205,780 Net position ‐ June 30 $           1,380,214 $         11,329,656 $               630,040 $         13,339,910 ‐                           ‐                           ‐                           ‐ Risk Management Total
Fleet and
Equipment
Income (loss) before capital grants and
contributions
Information
Technology
Total nonoperating revenues (expenses)
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

COMBINING STATEMENT OF CASH FLOWS
Internal Service Funds
For the Fiscal Year Ended June 30, 2023

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and other agencies $           1,244,685 $           4,083,362 $           2,175,475 $           7,503,522 Payments to employees                 (917,245)                 (411,748)                   (83,029)             (1,412,022) Payments to suppliers                 (884,858)                 (462,596)             (2,047,141)             (3,394,595) Net cash provided (used) by operating activities                 (557,418)               3,209,018                    45,305               2,696,905 Purchase of capital assets                 (139,522)             (2,072,397)                               ‐             (2,211,919) Lease payments made                   (62,606)                               ‐                               ‐                   (62,606) Debt payments made                               ‐                 (162,098)                               ‐                 (162,098) Interest payments made                               ‐                     (8,525)                               ‐                     (8,525) Proceeds from sale of capital assets                               ‐                    37,635                               ‐                    37,635 (202,128)             (2,205,385)                               ‐             (2,407,513)

CASH FLOWS FROM INVESTING ACTIVITIES
Net investment income received                      6,177                    12,513                     (9,478)                      9,212 Net cash provided (used) by investing activities                      6,177                    12,513                     (9,478)                      9,212 (753,369)               1,016,146                    35,827                  298,604 Cash and cash equivalents ‐ beginning of fiscal year               1,442,219               5,050,541                    11,287               6,504,047 Cash and cash equivalents ‐ end of fiscal year $               688,850 $           6,066,687 $                 47,114 $           6,802,651 688,850               6,066,687                    47,114               6,802,651 ‐ ‐                                ‐                                ‐ Total
Fleet and
Equipment Risk Management

CASH FLOWS FROM CAPITAL AND RELATED FINANCING

ACTIVITIES
Net cash used by capital and related financing
activities
Information
Technology
Net increase (decrease) in cash and cash
equivalents
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles
COMBINING STATEMENT OF CASH FLOWS (continued)
Internal Service Funds
For the Fiscal Year Ended June 30, 2023
Operating income (loss) $             (746,433) $           2,177,538 $                 22,891 $           1,453,996 Adjustments to reconcile operating activities:

Depreciation and amortization expense                  277,640                   ‐ 924,664                                              1,202,304 Accounts receivable                               ‐                   (28,730)                   (20,910)                   (49,640) Prepaid items                                ‐ ‐                                                  (18,934)                   (18,934) Deferred outflows of resources for pensions                 (209,833)                    ‐ (74,123)                                                (283,956) Deferred outflows of resources for OPEB                      6,028                      3,945                           (26)                      9,947 Accounts payable                    29,287                  116,603                    44,465                  190,355 Accrued payroll expenses                   (24,036)                     (6,731)                      1,610                   (29,157) Compensated absences                   (38,446)                     ‐ 11,204                                                  (27,242) Net OPEB liability                   (61,235)                   (31,232)                    10,130                   (82,337) Net pension liability                  459,192                   ‐ 174,443                                                 633,635 Deferred inflows of resources for pensions                 (285,685)                    ‐ (87,786)                                                (373,471) Deferred inflows of resources for OPEB                    36,103                    29,223                      6,079                    71,405 Net cash provided (used) by operating activities $             (557,418) $           3,209,018 $                 45,305 $           2,696,905 (557,418)               3,209,018                    45,305               2,696,905 Non‐cash activity:                                ‐ ‐                                ‐                                ‐ Contributed capital asset $               629,094 $                            ‐ $                            ‐ $               629,094 Risk Management Total
Fleet and
Equipment
Information
Technology
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:

Attachment 1

City Council Agenda December 19, 2023

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Attachment 1

City Council Agenda December 19, 2023

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.

Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

COMBINING STATEMENT OF FIDUCIARY NET POSITION
Custodial Funds
June 30, 2023
Total
ASSETS
Cash and cash equivalents $               107,827 $                 14,297 $               122,124 Interest receivable                          382                               ‐                          382 Total assets                  108,209                    14,297                  122,506 0 LIABILITIES
Accounts payable                               ‐                    14,297                    14,297 Total liabilities                               ‐                    14,297                    14,297

NET POSITION
Restricted for:

Individuals, organizations, and other governments                   ‐ 108,209                                                 108,209 Total net position $               108,209 $                            ‐ $               108,209 War Memorial
Hospital
Scholarship
Business
Improvement
Area
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

COMBINING CHANGES IN FIDUCIARY NET POSITION
Custodial Funds
For the Fiscal Year Ended June 30, 2023

ADDITIONS
Use of money and property $                       457 $                            ‐ $                       457 Custodial fund contributions                               ‐                    26,268                    26,268 Total additions                          457                    26,268                    26,725

DELETIONS
Beneficiary payments                               ‐                    26,268                    26,268 Total deletions                               ‐                    26,268                    26,268 Change in net position                          457                               ‐                          457 Net position ‐ July 1                               ‐                               ‐                               ‐ Prior period adjustments                  107,752                  107,752 Net position, restated ‐ July 1                  107,752                               ‐                  107,752 Net position ‐ June 30 $               108,209 $                            ‐ $               108,209 ‐                           ‐
Total
Business
Improvement
Area
War Memorial
Hospital
Scholarship
Attachment 1

City Council Agenda December 19, 2023

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Attachment 1

City Council Agenda December 19, 2023
Statistical Section
This part of the Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.

Financial Trend Data These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.

Revenue Capacity Data These schedules contain trend information to help the reader assess the City’s most significant local revenue source, the sales, property, and transient occupancy taxes.

Debt Capacity Data These schedules present information to help the reader assess the affordability of the City’s current level of outstanding debt and the City’s ability to issue additional debt in the future.

Demographic and Economic
Information These schedules offer demographic and economic indicators to help the reader understand the environment within the City’s financial activities take place.

Operating Information These schedules contain service and infrastructure data to help the read understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.

Attachment 1

City Council Agenda December 19, 2023
Attachment 1

City Council Agenda December 19, 2023

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Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

NET POSITION BY COMPONENT
Last Ten Fiscal Years
2013‐14 2014‐15 2015‐16 2016‐17
Governmental Activities
Net investment in capital assets $       148,396,118 $       155,232,979 $       158,677,706 $       164,498,515 Restricted            42,481,062            35,972,834            36,178,938            37,112,951 Unrestricted                  722,061             (9,272,248)                 (680,702)               4,551,023 Total governmental activities net position $       191,599,241 $       181,933,565 $       194,175,942 $       206,162,489 Business‐Type Activities
Net investment in capital assets $         67,537,766 $         75,041,798 $         75,463,778 $         77,831,910 Restricted                              ‐                              ‐                              ‐               9,394,686 Unrestricted            28,421,174            18,805,916            18,211,973               8,093,552 Total business‐type activities net position $         95,958,940 $         93,847,714 $         93,675,751 $         95,320,148 Primary Government
Net investment in capital assets $       215,933,884 $       230,274,777 $       234,141,484 $       242,330,425 Restricted            42,481,062            35,972,834            36,178,938            46,507,637 Unrestricted            29,143,235               9,533,668            17,531,271            12,644,575 Total primary government $       287,558,181 $       275,781,279 $       287,851,693 $       301,482,637 Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$       165,217,272 $       170,523,910 $       176,101,123 $       190,141,957 $       200,336,981 $       216,455,421 13,360,698            22,417,524            21,351,434            30,096,396            30,895,914            31,663,321 21,387,579            15,201,334            16,237,074               5,477,801            32,476,707            30,953,901 $       199,965,549 $       208,142,768 $       213,689,631 $       225,716,154 $       263,709,602 $       279,072,643 $         80,955,731 $         71,858,414 $         71,858,414 $         87,809,962 $         87,509,379 $         85,746,827 9,790,196               9,526,934               9,526,934               8,522,563               3,152,473               3,152,473 2,452,843            10,549,846            10,549,846               1,951,785            14,827,689            25,191,621 $         93,198,770 $         91,935,194 $         91,935,194 $         98,284,310 $       105,489,541 $       114,090,921 $       246,173,003 $       242,382,324 $       247,959,537 $       277,951,919 $       287,846,360 $       302,202,248 23,150,894            31,944,458            30,878,368            38,618,959            34,048,387            34,815,794 23,840,422            25,751,180            26,786,920               7,429,586            47,304,396            56,145,522 $       293,164,319 $       300,077,962 $       305,624,825 $       324,000,464 $       369,199,143 $       393,163,564 Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

CHANGES IN NET POSITION
Last Ten Fiscal Years
2013‐14 2014‐15 2015‐16 2016‐17

PRIMARY GOVERNMENT EXPENSES
Governmental activities:

General government $           2,643,764 $           3,871,197 $           5,633,775 $           5,397,984 Public safety            15,038,106            13,726,955            14,314,322            14,706,318 Public works               9,910,021            10,961,768            11,566,256               7,488,142 Highways and streets ‐  ‐  ‐  ‐
Sanitation ‐  ‐  ‐  ‐
Health and welfare ‐  ‐  ‐  ‐
Library and recreation services               3,834,022               2,382,435               2,479,480 ‐ Culture‐recreation ‐  ‐  ‐  ‐
Urban redevelopment and housing ‐  ‐  ‐  ‐
Community services ‐  ‐  ‐                7,890,550
Community development               1,527,348               2,415,910               2,242,176               3,149,976 Economic development and assistance ‐  ‐  ‐  ‐
Interest on long‐term debt               1,677,735               2,613,862               1,646,147               1,423,147 Intergovernmental ‐  ‐  ‐  ‐
Total governmental activities expenses            34,630,996            35,972,127            37,882,156            40,056,117 Business‐type activities:

Water operations            12,086,679               7,557,436            11,926,648            11,655,073 Wastewater operations               8,182,490               7,572,147               8,245,447               7,769,493 Airport operations 775,646 806,321 806,362 645,795
Transit operations               2,160,411 13,134 14,082 16,080 Parking operations ‐  ‐  ‐  ‐
Total business‐type activities            23,205,226            15,949,038            20,992,539            20,086,441 Total primary government expenses $         57,836,222 $         51,921,165 $         58,874,695 $         60,142,558

PRIMARY GOVERNMENT PROGRAM REVENUES
Governmental activities:

Charges for services:

General government $               210,956 $               312,563 $               501,011 $               745,517 Public safety 332,114 310,790 341,437               1,079,294 Public works               1,195,531               1,167,920               1,469,761               3,009,284 Highways and streets ‐  ‐  ‐  ‐
Health and welfare ‐  ‐  ‐  ‐
Library and recreation services 396,477 393,824 451,606 ‐ Culture‐recreation ‐  ‐  ‐  ‐
Community services ‐  ‐  ‐                1,159,914
Community development 201,463 149,905 293,142               1,211,108 Economic development and assistance ‐  ‐  ‐  ‐
Operating grants and contributions               4,470,294               2,926,438               3,284,350 683,988 Capital grants and contributions               5,917,206               1,814,700 3,675               1,934,046 12,724,041               7,076,140               6,344,982               9,823,151 Business‐type activities:

Charges for services:

Water operations               9,594,889               9,413,872               8,770,194            11,890,095 Wastewater operations               6,667,391               7,554,595               8,530,227            10,785,883 Airport operations 588,537 613,523 698,523 833,242
Transit operations 177,779 ‐  ‐  ‐
Total governmental activities program revenues
Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$           4,775,437 $           5,784,275 $           7,127,551 $           8,760,152 $           4,255,252 $           8,296,909 16,999,236            17,474,064            19,350,278            21,295,400            18,873,101            32,518,993 8,948,531               8,031,210               8,458,603                               ‐                           ‐                               ‐ ‐                               ‐                               ‐               8,360,549               9,437,822            10,714,433 ‐                               ‐                               ‐                  469,600                  486,619                  937,337 ‐                               ‐                               ‐                  174,247                    21,118                    83,774 ‐                               ‐                               ‐                               ‐                           ‐                               ‐ ‐                               ‐                               ‐               7,495,360               8,944,983               9,258,774 ‐                               ‐                               ‐                               ‐                          ‐                  169,869 8,158,759               9,381,723               9,127,658                               ‐                           ‐                               ‐ 3,100,227               3,464,646               3,997,039                               ‐                           ‐                               ‐ ‐                               ‐                               ‐                  244,485                  632,370                  919,319 1,256,079               1,454,855               1,025,335                  722,692                  728,305               1,133,573 ‐                               ‐                               ‐                  138,763                           ‐                               ‐ 43,238,269            45,590,773            49,086,464            47,661,248            43,379,570            64,032,981 14,104,846            14,974,560            13,263,669            14,872,130            13,916,471            14,052,151 10,295,996            10,094,911               9,931,389               9,644,890            10,051,515               9,518,425 1,136,258                  921,562                  962,924               1,139,219               1,384,856               1,016,792 38,022                    33,136                    33,136                    33,136                    33,136                    33,136 ‐                  115,946                  525,625                  314,373                  481,163                  769,332 25,575,122            26,140,115            24,716,743            26,003,748            25,867,141            25,389,836 $         68,813,391 $         71,730,888 $         73,803,207 $         73,664,996 $         69,246,711 $         89,422,817 $               468,888 $               764,611 $               542,318 $           1,091,835               1,300,883 $           1,493,058 1,123,683               1,123,335               1,089,338               2,301,599               2,804,134               3,018,408 1,062,987               1,990,874                  291,312                               ‐                           ‐                               ‐ ‐                               ‐                               ‐                  855,280               1,335,911               3,626,819 ‐                              ‐                               ‐                               ‐                           ‐                    15,896 ‐                               ‐                               ‐                               ‐                           ‐                               ‐ ‐                               ‐                               ‐               2,111,646               3,250,250               1,271,674 584,777                  729,478                  293,677                               ‐                           ‐                               ‐ 881,984               1,188,949               1,397,003                               ‐                           ‐                               ‐ ‐                               ‐                               ‐                               ‐                      7,884                               ‐ 862,329               2,676,055               4,181,472               2,907,433               2,384,482               1,422,500 1,436,669               1,531,307               2,274,289                  778,919               7,046,952               1,152,591 6,421,317            10,004,609            10,069,409            10,046,712            18,130,496            12,000,946 13,925,852            14,422,756            15,374,288            17,048,741            17,616,104            17,792,089 9,646,029            10,028,654              9,650,927               9,667,716            12,269,500            13,374,038 728,473                  774,954                  793,374                  938,252                  912,473               1,070,782 ‐                               ‐                               ‐                               ‐                           ‐                               ‐ Continued
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles
CHANGES IN NET POSITION (continued)
Last Ten Fiscal Years
2013‐14 2014‐15 2015‐16 2016‐17
PRIMARY GOVERNMENT PROGRAM REVENUES ‐ continued
Business‐type activities ‐ continued:

Charges for services ‐ continued:

Parking operations $                            ‐ $                            ‐ $                            ‐ $                            ‐ Operating grants and contributions               1,657,509               1,881,513                  347,283                  215,201 Capital grants and contributions               1,887,072               1,873,174               2,626,726                  538,688 20,573,177            21,336,677            20,972,953            24,263,109 Total primary government program revenues $         33,297,218 $         28,412,817 $         27,317,935 $         34,086,260 Net revenue (expense)
Governmental activities $        (21,906,955) $        (28,895,987) $        (31,537,174) $        (30,232,966) Business‐type activities             (2,632,049)               5,387,639                   (19,586)               4,176,668 Total primary government net expense $        (24,539,004) $        (23,508,348) $        (31,556,760) $        (26,056,298) Governmental activities:

Taxes:

Property taxes $         14,816,038 $         14,179,631 $         13,478,558 $         13,771,455 Sales and use taxes            12,659,400            13,130,906            14,416,282            14,499,567 Transient occupancy taxes               3,983,191               4,249,068               4,740,344               5,417,254 Other taxes                  739,553               2,067,684               3,259,467               4,494,011 From other agencies                    70,923                  248,787                  141,414                               ‐ Licenses and permits                  952,686               1,022,893                ‐ 1,322,970 Use of money and property                  953,747               3,775,572               2,621,958                  483,455 Other revenues               1,555,494               2,582,644               4,184,392               1,065,848 Transfers                  257,800                  195,024                  936,278               1,144,479 Total governmental activities            35,988,832            41,452,209            45,101,663            40,876,069 Business‐type activities:

Property taxes                      1,549                      1,441                          544                    53,749 From other agencies                               ‐                               ‐                  330,511                               ‐ Use of money and property                  534,246               1,096,015                  452,846                    46,082 Other revenues                                ‐ ‐                                ‐                                                   18,791 Transfers (257,800)                                  (195,024)                 (936,278)             (1,144,479) Total business‐type activities                  277,995                  902,432                 (152,377)             (1,025,857) $         36,266,827 $         42,354,641 $         44,949,286 $         39,850,212

CHANGE IN NET POSITION
Governmental activities $         14,081,877 $         12,556,222 $         13,564,489 $         10,643,103 Business‐type activities             (2,354,054)               6,290,071                 (171,963)               3,150,811 Total primary government $         11,727,823 $         18,846,293 $         13,392,526 $         13,793,914 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
Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$                            ‐ $                   5,430 $                 50,197 $                 95,890 $               408,640 $               635,777 252,609                  385,686                  564,753                  839,916               1,441,502               1,161,862 1,517,668                  119,973               4,056,160                    39,518               1,584,698                  166,029 26,070,631            25,737,453            30,489,699            28,630,033            34,232,917            34,200,577 $         32,491,948 $         35,742,062 $         40,559,108 $         38,676,745 $         52,363,413 $         46,201,523 $        (36,816,952) $        (35,586,164) $        (39,017,055) $        (37,614,536) $        (25,249,074) $        (52,032,035) 495,509                 (402,662)              5,772,956               2,626,285               8,365,776               8,810,741 $        (36,321,443) $        (35,988,826) $        (33,244,099) $        (34,988,251) $        (16,883,298) $        (43,221,294) $         14,616,915 $         13,548,133 $         14,247,879 $         14,012,627 $         14,765,732 $         15,779,797 15,393,096            15,918,181            15,114,426            20,948,802            33,540,805            33,546,372 5,619,769               6,248,573               5,110,558               7,132,691               9,803,368               9,824,200 4,518,023               4,653,114               4,589,221               4,928,368               5,125,133               5,972,504 ‐                               ‐                               ‐                               ‐                           ‐                               ‐ ‐                               ‐                               ‐                               ‐                           ‐                               ‐ 396,343               3,068,936               3,622,862                 878,321             (1,241,190)               1,885,763 262,935                  680,588                  579,318                  210,487                  408,299                    19,996 1,332,870               1,673,574               1,299,654               1,529,763                  840,375                  802,286 42,139,951            45,791,099            44,563,918            49,641,059            63,242,522            67,830,918 61,526                    64,571                    65,132                    61,505                    70,482                    84,111 ‐                               ‐                               ‐                               ‐                           ‐                               ‐ (92,178)                  715,384                  660,700                   (50,046)                 (415,414)                  452,761 13,377                    32,705                    10,943                    31,058                    24,762                    56,053 (1,058,488)             (1,673,574)             (1,299,654)             (1,529,763)                 (840,375)                 (802,286) (1,075,763)                 (860,914)                (562,879)             (1,487,246)             (1,160,545)                 (209,361) $         41,064,188 $         44,930,185 $         44,001,039 $         48,153,813 $         62,081,977 $         67,621,557 $           5,322,999 $         10,204,935 $           5,546,863 $         12,026,523 $         37,993,448 $         15,798,883 (580,254)             (1,263,576)               5,210,077               1,139,039               7,205,231               8,601,380 $           4,742,745 $           8,941,359 $         10,756,940 $         13,165,562 $         45,198,679 $         24,400,263 Concluded
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2013‐14 2014‐15 2015‐16 2016‐17

GENERAL FUND
Nonspendable $           3,030,154 $           3,319,043 $           3,018,269 $           2,979,382 Restricted                               ‐                               ‐                  605,304                               ‐ Committed                               ‐                               ‐                               ‐                               ‐ Assigned               5,347,242               2,992,638               4,934,805               5,363,864 Unassigned               8,985,634            12,435,755            20,173,754            21,276,546 Total general fund $         17,363,030 $         18,747,436 $         28,732,132 $         29,619,792

ALL OTHER GOVERNMENTAL FUNDS
Restricted $         43,172,848 $         30,517,230 $         27,919,739 $         29,510,502 Committed                              ‐                              ‐                              ‐                               ‐ Assigned                  149,405                  148,067                               ‐                               ‐ Unassigned           (10,700,232)             (2,123,938)             (2,193,048)             (2,202,969) Total all other governmental funds $         32,622,021 $         28,541,359 $         25,726,691 $         27,307,533 Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$           4,267,691 $           4,962,449 $           3,210,275 $           3,298,817 $           2,751,041 $           2,711,916 ‐                               ‐                               ‐                               ‐                               ‐                               ‐ 13,248,022                               ‐                               ‐                               ‐                               ‐                               ‐ 7,758,170               3,075,786               9,650,317               5,135,554                  632,738               1,096,967 11,358,370            16,586,068            17,818,746            23,460,887            27,029,740            21,019,448 $         36,632,253 $         24,624,303 $         30,679,338 $         31,895,258 $         30,413,519 $         24,828,331 $         14,110,859 $         30,535,097 $         29,426,566 $         30,096,396 $         30,895,914 $         31,663,321 ‐              8,757,368            13,970,888                               ‐                               ‐            14,589,252 ‐               2,138,484                  934,809            11,525,382            26,199,337            23,019,732 (6,067,600)             (1,567,062)             (1,904,461)                  147,012             (1,538,139)             (1,529,383) $           8,043,259 $         39,863,887 $         42,427,802 $         41,768,790 $         55,557,112 $         67,742,922 Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2013‐14 2014‐15 2015‐16 2016‐17

REVENUES
Taxes $         32,198,182 $         33,627,289 $         35,894,651 $         38,178,013 Licenses and permits                  952,686               1,022,893               1,322,970                  819,308 Fines and forfeitures                  202,049                  206,714                  199,613                  179,672 Use of money and property                  953,747               3,775,572               1,286,290                  422,948 Intergovernmental revenues               7,731,658               4,989,926               3,240,667               2,291,741 Charges for current services               2,336,541               2,335,003               3,034,954               6,310,411 Other revenues               1,184,120                  946,980               1,692,254               1,155,848 Total revenues            45,558,983            46,904,377            46,671,399            49,357,941

EXPENDITURES
Current:

General government               2,070,542               5,109,719               3,306,703               5,124,207 Public safety            14,485,009            13,206,909            13,474,420            15,829,754 Public works               5,119,768               6,577,973               6,683,735               2,639,375 Highways and streets                               ‐                               ‐                               ‐                               ‐ Sanitation                               ‐                               ‐                               ‐                               ‐ Health and welfare                               ‐                               ‐                               ‐                               ‐ Library and recreation services               3,432,729               1,980,504               1,995,032                               ‐ Culture‐recreation                               ‐                               ‐                               ‐                               ‐ Community services                               ‐                               ‐                               ‐               7,290,008 Community development               1,524,070               2,379,236               2,220,585               3,082,615 Urban redevelopment and housing                                ‐ ‐                                ‐                                ‐ Economic development and assistance                                ‐ ‐                                ‐                                ‐ Capital outlay               9,286,599            12,433,112            11,061,482               8,285,208 Debt service:

IntInterest               1,707,598               2,552,381               1,585,657               1,415,934 Pr Principal               1,955,389               2,101,496               2,356,341               4,683,266 Bond issuance costs                               ‐                               ‐                               ‐                               ‐ Agent fees                      1,355                          755                      4,302                      1,820 Intergovernmental                               ‐                               ‐                               ‐                               ‐ Total expenditures            39,583,059            46,342,085            42,688,257            48,352,187 5,975,924                  562,292               3,983,142               1,005,754

OTHER FINANCING SOURCES (USES)
Transfers in               3,126,415            12,881,982               8,821,167               2,410,797 Transfers out             (2,868,615)           (12,686,958)             (7,884,889)             (1,263,557) Proceeds of general capital asset dispositions                                ‐ ‐                                ‐                                ‐ Issuances of debt                  137,133               1,704,811               1,935,101                               ‐ Contribution from/(to) Successor Agency                  312,996                  984,202                  315,507                  315,508 Total other financing sources (uses)                  707,929               2,884,037               3,186,886               1,462,748 Net change in fund balances               6,683,853               3,446,329               7,170,028               2,468,502 Fund balances ‐ July 1 $         43,301,198 $         49,985,051 $         47,288,795 $         54,458,823 Prior period adjustment                               ‐              ‐ (6,142,585)                                ‐ Fund balances ‐ June 30 $         49,985,051 $         47,288,795 $         54,458,823 $         56,927,325 Debt service as a percentage of non‐capital
expenditures 12.09% 13.72% 12.46% 15.22%
Excess (deficiency) of revenues over (under)
expenditures
Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$         40,147,803 $         40,368,001 $         39,062,084 $         47,022,488 $         63,235,038 $         65,122,873 564,337                  563,948                  648,309                  561,801                  786,474               1,217,859 177,138                  131,892                  106,595                  134,811                    97,187                  180,488 365,053               2,969,510               3,472,355                  725,318             (1,228,424)               1,871,570 2,023,313               2,516,651               4,673,079               3,686,352               3,248,448               2,480,237 2,790,306               5,625,843               4,741,426               5,825,230               7,947,112               8,165,807 262,935                  683,400                  579,318                  210,487                  346,820                  238,658 46,330,885            52,859,245            53,283,166            58,166,487            74,432,655            79,277,492 3,959,465               6,649,678               5,883,567               9,249,253            11,502,346               7,591,761 14,536,296            16,634,327            16,119,175            18,744,982            20,392,515            26,157,755 3,225,024               2,100,697               1,718,555                               ‐                           ‐                               ‐ ‐                               ‐                               ‐               2,687,268               3,249,620               5,239,811 ‐                               ‐                               ‐                  309,561                  437,239                  505,383 ‐                               ‐                               ‐                  174,247                    17,359                    83,774 ‐                               ‐                               ‐                               ‐                           ‐                               ‐ ‐                               ‐                               ‐               6,302,906               7,377,255               8,043,906 7,360,489               8,286,830               7,612,302                               ‐                           ‐                               ‐ 3,065,976              3,396,257               3,627,041                               ‐                           ‐                               ‐ ‐                               ‐                               ‐                               ‐                           ‐               3,138,536 ‐                               ‐                               ‐                  223,818                  591,765                  931,366 7,206,662               8,316,414            11,430,869            20,825,742            11,039,500            18,673,772 1,295,230               1,456,073               1,017,744                  974,105                  915,111                  858,542 2,406,070            19,738,749               2,683,538               1,999,853               1,844,839               1,912,508 ‐                  144,874                               ‐                               ‐                           ‐                               ‐ 3,631                      1,655                      2,060                      1,815                           ‐                      1,054 ‐                               ‐                               ‐                  138,763                      1,902                               ‐ 43,058,843            66,725,554            50,094,851            61,632,313            57,369,451            73,138,168 3,272,042           (13,866,309)               3,188,315             (3,465,826)            17,063,204               6,139,324 7,969,427            20,332,023            10,846,287            21,979,343            15,051,559            26,430,454 (6,910,939)           (18,658,449)             (9,546,633)           (20,449,580)           (19,808,180)           (25,628,168) ‐               1,925,855                  120,478               2,492,971                           ‐                               ‐ 2,354,218            14,940,639                               ‐                               ‐                           ‐                               ‐ 275,685                               ‐                 (205,504)                               ‐                           ‐                               ‐ 3,688,391            18,540,068               1,214,628               4,022,734             (4,756,621)                  802,286 6,960,433               4,673,759               4,402,943                  556,908            12,306,583               6,941,610 $         56,927,325 $         64,030,438 $         68,704,197 $         73,107,140 $         73,107,140 $         85,970,631 142,680                               ‐                              ‐                               ‐                               ‐                 (340,988) $         64,030,438 $         68,704,197 $         73,107,140 $         73,664,048 $         85,413,723 $         92,571,253

10.32% 36.29% 9.57% 7.29% 5.96% 5.25%
Attachment 1

City Council Agenda December 19, 2023

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Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles
TAX REVENUE BY SOURCE ‐ GENERAL FUND
Last Ten Fiscal Years
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 2022‐23 13,165,625                 20,218,493         9,824,200         2,900,266            646,001            853,812          47,608,397 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
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles
ASSESSED VALUE OF TAXABLE PROPERTY1
Last Ten Fiscal Years
2013‐14 2014‐15 2015‐16 2016‐17
Residential $      2,467,046,044 $      2,683,554,929 $      2,818,066,533 $      2,978,363,819 Commercial            611,733,520            701,807,742            737,169,745            774,054,769 Industrial            165,723,780            168,073,030            176,171,430            188,201,454 Dry Farm               15,935,464               20,038,012               21,212,316               26,033,859 Government Owned                    522,750                                 ‐                    164,006                                 ‐ Institutional                 1,940,989                 1,942,089                 1,969,504                 1,966,745 Irrigated               12,189,931               10,982,772               10,769,227               10,554,633 Miscellaneous                 5,206,590                 5,234,226                 5,354,379                 6,607,050 Recreational               27,874,363               34,712,216               44,846,704               42,568,667 Vacant            162,563,124            139,716,912            161,534,728            172,579,985 SBE Nonunitary                    162,043                    162,043                    162,043                    162,043 Unsecured 198,819,937                        210,454,029            215,545,627            224,084,154 Exempt (32,421,718)                             (1,673,427)                (1,921,860)                                 ‐ Unknown               41,861,423                                 ‐                                 ‐                                 ‐ Total $      3,711,779,958 $      3,976,678,040 $      4,192,966,242 $      4,425,177,178 Total Direct Rate2                    0.23008                    0.22480                    0.22162                    0.20800 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.

Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$      3,151,469,801 $      3,324,175,748 $      3,529,219,031 $      3,692,309,077 $      3,813,052,237 $      4,053,872,050 848,668,308            942,828,626            675,241,513            713,832,621         1,010,624,089         1,069,530,492 194,185,968            225,071,006            244,672,504            266,365,168            272,676,203            281,791,157 28,610,732                 8,821,779               17,357,137               17,614,048                 5,219,603                 4,281,200 ‐                    554,977                 1,980,641                 2,020,253                 2,041,180                 2,129,758 2,501,775                 2,201,041                 5,057,410                 4,174,945                 7,629,776               23,548,769 10,736,555               11,997,805               12,237,742               12,744,994               12,907,255               12,464,645 8,589,969                9,917,588                 7,568,989                 8,189,258               10,580,981               14,048,812 49,115,737               47,571,173               34,175,060               38,709,333               58,387,095               69,314,076 169,648,990            151,993,493            409,747,446            398,294,394            257,810,894            279,293,487 155,000                    155,000                    155,000                    555,000                    555,000                    598,400 209,853,159            234,626,655            243,605,442            247,137,563            248,923,911            285,812,712 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐ ‐                                 ‐               66,104,168               90,974,281                                 ‐                                 ‐ $      4,673,535,994 $      4,959,914,891 $      5,247,122,083 $      5,492,920,935 $      5,700,408,224 $      6,096,685,558

0.20737                    0.20434                    0.19719                    0.19131                    0.19311                    0.19024 Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

NET TAXABLE ASSESSED VALUE HISTORY
Last Ten Fiscal Years
2013‐14 $         3,512,797,978 $            198,819,937 $                    162,043 $         3,711,779,958 ‐ 2014‐15            3,766,061,968                210,454,029                       162,043            3,976,678,040 7.14% 2015‐16            3,977,258,572                215,545,627                       162,043            4,192,966,242 5.44% 2016‐17            4,200,930,981                224,084,154                       162,043            4,425,177,178 5.54% 2017‐18            4,463,527,835                209,853,159                       155,000            4,673,535,994 5.61% 2018‐19            4,725,133,236                234,626,655                       155,000            4,959,914,891 6.13% 2019‐20            5,003,361,641                243,605,442                       155,000            5,247,122,083 5.79% 2020‐21            5,245,228,372                247,137,563                       555,000            5,492,920,935 4.68% 2021‐22            5,450,929,313                248,923,911                       555,000            5,700,408,224 3.78% 2022‐23            5,810,274,446                285,812,712                       598,400            6,096,685,558 6.95% Average % Change 6.43%
Data Source:

San Luis Obispo County Assessor ‐ Combined Tax Rolls
Fiscal Year % Change
Net Total Assessed
Secured Unsecured SBE Nonunitary Value
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles
PROPERTY TAX RATES ‐ DIRECT AND OVERLAPPING GOVERNMENTS Rate per $100 of Taxable Value
Last Ten Fiscal Years
2013‐14 1.00000% 0.06960% 0.00000% 0.01190% 0.00400% 0.00000% 1.08550% 2014‐15 1.00000% 0.06630% 0.00000% 0.01190% 0.00400% 0.05800% 1.14020% 2015‐16 1.00000% 0.06430% 0.01925% 0.01190% 0.00374% 0.05800% 1.15719% 2016‐17 1.00000% 0.05160% 0.01925% 0.01190% 0.00400% 0.05800% 1.14475% 2017‐18 1.00000% 0.05160% 0.01925% 0.01190% 0.00400% 0.05800% 1.14475% 2018‐19 1.00000% 0.04940% 0.01925% 0.06043% 0.00400% 0.05800% 1.19108% 2019‐20 1.00000% 0.04250% 0.01925% 0.06043% 0.00400% 0.05800% 1.18418% 2020‐21 1.00000% 0.03630% 0.01925% 0.06043% 0.00400% 0.05800% 1.17798% 2021‐22 1.00000% 0.04010% 0.01925% 0.06043% 0.00400% 0.05800% 1.18178% 2022‐23 1.00000% 0.03720% 0.01925% 0.06043% 0.00400% 0.05800% 1.17888% Notes:

Data Source:

San Luis Obispo County Assessor Tax Rate Table
1 ‐ In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. The 1.00% is shared by all taxing agencies within which the subject property resides. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds. 2 ‐ Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners.

Total Direct
and
Overlapping
Tax Rates2 Fiscal Year
San Luis
Obispo
County Tax
Rate1
General
Obligation
Debt Service
Cuesta
Community
College
Paso Robles
Joint Unified
School
District
State Water
Board
Templeton
Unified
School
District
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

PRINCIPAL PROPERTY TAXPAYERS
Current Fiscal Year and Nine Fiscal Years Ago
Taxpayer
Firestone Walker LLC Commercial $            101,519,635 1 1.67% Justin Vineyards and Winery LLC Commercial                  63,275,299 2 1.04% PDOF Paso 212 LLC Commercial                  47,664,636 3 0.78% Paso Robles Multifamily LLC Residential                  40,957,462 4 0.67% Ayres ‐ Paso Robles LP Commercial                  35,882,068 5 0.59% Paso Golden Hill LLC Commercial                  34,172,067 6 0.56% Donahue Schriber Realty Group LP Commercial                  32,369,604 7 0.53% Sun Paso Robles RV LLC Vacant                  30,585,400 8 0.50% Vina Robles Inc Commercial                  26,224,783 9 0.43% Arciero and Sons Inc Commercial                  25,031,120 10 0.41% Rochelle M Muzzin Trust Commercial ‐‐‐
DS Paso Crossing LLC Commercial ‐‐‐
Dry Creek Apartments LP Residential ‐‐‐
Rollie Gates Investment Properties LLC Industrial ‐‐‐
Specialty Silicone Fabricators Inc Unsecured ‐‐‐
Pacific Coast Hotel Properties LLC Commercial ‐‐‐
John Stephenson Trust Industrial ‐‐‐
Tri‐W Enterprises, Inc Commercial ‐‐‐
Totals $            437,682,074 7.18%
Data Source:

San Luis Obispo County Assessor Combined Tax Rolls and SBE Nonunitary Tax Roll Type of Business
Fiscal Year 2022‐23
Percentage of Total
Taxable Assessed
Assessed Valuation Rank Valuation
Attachment 1

City Council Agenda December 19, 2023
$         18,955,344.00 6 0.51%
27,770,930 3 0.75%
‐‐‐
‐‐‐
‐‐‐
30,332,882 2 0.82%
‐‐‐
‐‐‐
‐‐‐
‐‐‐
‐‐‐
36,720,000 1 0.99%
21,218,031 4 0.57%
19,697,212 5 0.53%
14,634,617 7 0.39%
14,356,247 8 0.39%
13,485,187 9 0.36%
13,439,714 10 0.36%
$            210,610,164 5.67%
Fiscal Year 2013‐14
Percentage of Total
Taxable Assessed
Assessed Valuation Rank Valuation
Attachment 1

City Council Agenda December 19, 2023

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Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
Fiscal Year Tax Levy
2013‐14 $         5,220,053 $         5,220,053 100.00% $ ‐ $         5,220,053 100.00% 2014‐15            6,159,163            6,159,163 100.00% ‐             6,159,163 100.00% 2015‐16            6,220,706            6,220,706 100.00% ‐             6,220,706 100.00% 2016‐17            6,687,239            6,687,239 100.00% ‐             6,687,239 100.00% 2017‐18            7,187,246            7,187,246 100.00% ‐             7,187,246 100.00% 2018‐19            7,461,972            7,461,972 100.00% ‐             7,461,972 100.00% 2019‐20            8,129,560           8,129,560 100.00% ‐             8,129,560 100.00% 2020‐21            8,001,494            8,001,494 100.00% ‐             8,001,494 100.00% 2021‐22            8,362,181            8,362,181 100.00% ‐             8,362,181 100.00% 2022‐23            9,144,084            9,144,084 100.00% ‐             9,144,084 100.00% Note:

Data Source:

San Luis Obispo County Auditor‐Controller
Collected within the
Fiscal Year of the Levy Total Collections to Date
The City has elected the Teeter Plan method of property tax collection, whereby the County remits 100% of taxes levied and pursues collection and retains any delinquent taxes and related penalties and interest.

Collections in
Subsequent Year
Percentage of
Amount Levy
Percentage of
Amount Levy
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles
TAXABLE SALES BY CATEGORY ‐ ADJUSTED FOR ECONOMIC DATA
In Thousands of Dollars
Last Ten Calendar Years
2013 2014 2015 2016
Apparel Stores $                 25,732 $                 27,497 $                 28,515 $                 30,399 General Merchandise                    97,376                    95,985                    97,031                    97,750 Food Stores                    24,223                    26,773                    27,636                    28,540 Eating and Drinking Places                    89,305                    98,318                  102,916                  108,984 Building Materials                    80,769                    86,906                    95,137                  101,621 Auto Dealers and Supplies                  111,850                  130,159                  154,184                  182,202 Service Stations                  111,370                  108,740                  102,707                    93,542 Other Retail Stores                    80,143                    84,499                    91,116                    92,930 All Other Outlets                  111,088                  118,687                  123,041                  121,021 Total $               731,856 $               777,564 $               822,283 $               856,989 Note:

Data Sources:

State Board of Equalization
California Department of Taxes and Fees Administration
State Controller's Office
The HdL Companies
Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternate information regarding the sources of the City's revenue.

Attachment 1

City Council Agenda December 19, 2023
2017 2018 2019 2020 2021 2022
$                 31,605 $                 32,215 $                 33,163 $                 26,535 $                 40,428 $                 40,193 97,860                    98,726                    97,503                    91,716                  103,517                  109,387 29,541                    30,422                    31,724                    34,700                    34,856                    37,041 118,772                  115,815                  123,006                  103,457                  147,182                  160,269 110,650                  118,294                  110,225                  128,132                  143,037                  156,996 188,373                  186,584                  180,173                  185,375                  206,228                  202,959 108,408                  125,238                  124,954                    92,648                  128,957                  159,928 94,845                    94,979                    92,667                    92,579                  105,559                  106,222 126,512                 139,453                  130,512                  108,845                  368,425                  405,140 $               906,566 $               941,726 $               923,927 $               863,987 $           1,278,189 $           1,378,135 Attachment 1

City Council Agenda December 19, 2023

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Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles
SALES TAX RATES ‐ DIRECT AND OVERLAPPING GOVERNMENTS
Last Ten Fiscal Years
Fiscal Year Total Rate
2013‐14 0.75% 0.50% 6.50% 0.25% 8.00%
2014‐15 0.75% 0.50% 6.50% 0.25% 8.00%
2015‐16 0.75% 0.50% 6.50% 0.25% 8.00%
2016‐172 1.00% 0.50% 6.00% 0.25% 7.75%
2017‐18 1.00% 0.50% 6.00% 0.25% 7.75%
2018‐19 1.00% 0.50% 6.00% 0.25% 7.75%
2019‐20 1.00% 0.50% 6.00% 0.25% 7.75%
2020‐21 1.00% 1.50% 6.00% 0.25% 8.75%
2021‐22 1.00% 1.50% 6.00% 0.25% 8.75%
2022‐23 1.00% 1.50% 6.00% 0.25% 8.75%
Notes:

Data Source:

State of California ‐ Board of Equalization
City Direct Rates Overlapping Rates
2 ‐ In 2004, the State of California implemented the "Triple Flip" sales tax swap where the State swapped a quarter cent sales tax revenue from the local municipalities in exchange for the County Education Revenue Augmentation Fund (ERAF). This arrangement ended in the 2016‐17 fiscal year.
1 ‐ In 2012, City voters approved Measure E‐12, a half cent supplemental sales tax; this became effective April 1, 2013. In 2020, City voters approved Measure J‐20, a one cent supplemental sales tax; this became effective April 1, 2021. Both measures automatically expire twelve years after the effective date, unless extended by voters beforehand.

County of San Luis
Supplemental State of California Obispo 1 City
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Fiscal Year
2013‐14 27,058,318 $       $        2,937,198 $        2,675,000 $        1,412,173 $                         ‐ $        5,935,000 2014‐15 25,480,026                    2,727,398           2,460,000           2,808,780                            ‐           5,705,000 2015‐16 23,859,064                    2,517,598           2,240,000           2,315,403                            ‐           5,470,000 2016‐17 22,204,529                    2,307,798           1,650,099           1,789,672                            ‐           5,230,000 2017‐18 20,500,487                    2,097,998           1,386,639           3,705,322                            ‐           4,980,000 2018‐19 14,525,636                    1,888,198           1,117,474           3,305,589           8,118,000           4,715,000 2019‐20 12,609,724                    1,678,398               843,200           2,812,238           7,662,376           4,440,000 2020‐21 11,227,152                    1,468,598               564,375           2,473,782           7,209,970           4,160,000 2021‐22           9,801,293           1,258,798               286,436           2,195,042           6,744,579           3,860,000 2022‐23           8,320,902           1,048,998                            ‐           1,907,999           6,265,830           3,540,000 Governmental Activities Business‐Type Activities
COP All Other Debt Water Bonds Sewer Bonds
Premium on GO
General Bonds Bonds
Attachment 1

City Council Agenda December 19, 2023
$            445,497 $            111,544 $      27,529,798 $      68,104,528 1.74% $          2,127.40 420,747               245,613         40,923,266         80,770,830 1.95% 2,472.22 395,997               204,496         46,227,627         83,230,185 1.92% 2,530.05 371,247               161,882         44,239,217         77,954,444 1.70% 2,371.25 346,497               130,985         46,209,040         79,356,968 1.65% 2,461.67 321,747               112,121         53,111,067         87,214,832 1.71% 2,720.68 296,997                 92,805         48,165,536         78,601,274 1.43% 2,517.58 272,247                 73,026         45,792,524         73,241,674 1.33% 2,357.08 247,497                 52,774         43,378,422         67,824,841 1.19% 2,175.55 222,747                 32,037         40,922,501         62,261,014 1.02%              2,028.57 Total Primary
Government
Outstanding
Debt to Assessed
Value
Outstanding
Debt per Capita
Business‐Type Activities
Leases Loans Payable
Premium on
Sewer Bonds
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

RATIOS OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
Fiscal Year
2013‐14 $      27,058,318 $         5,952,147 $      21,106,171 0.57%                 30,469 $              692.71 2014‐15          25,480,026            5,852,527          19,627,499 0.49%                 30,423                 645.15 2015‐16          23,859,064            5,796,871          18,062,193 0.43%                 31,398                 575.27 2016‐17          22,204,529            5,301,187          16,903,342 0.38%                 31,745                 532.47 2017‐18          20,500,487            4,958,991          15,541,496 0.33%                 31,745                 489.57 2018‐19          16,413,834            2,161,764          14,252,070 0.29%                 31,244                 456.15 2019‐20          14,288,122            1,870,963          12,417,159 0.23%                 31,221                 397.72 2020‐21          12,695,750            1,841,068          10,854,682 0.20%                 31,073                 349.33 2021‐22          11,060,091            1,958,686            9,101,405 0.16%                 31,176                 291.94 2022‐23            9,369,900            2,303,517            7,066,383 0.12%                 30,692                 230.24 General Bonded
Debt
Net Bonded
Population Debt per Capita
Ratio of Net
Bonded Debt to
Assessed Value
Net General
Bonded Debt
Less: Amount
Available in Debt
Service Funds
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
For the Fiscal Year Ended June 30, 2023
Jurisdiction
Direct and Overlapping Tax and Assessment Debt
San Luis Obispo Community College District $       156,300,000 9.062% 14,163,906 $ Paso Robles Joint Unified School District            14,444,998 52.100% 7,525,844 Paso Robles Joint Unified School District SFID No. 1            85,300,000 62.301% 53,142,753 Templeton Unified School District            31,745,000 3.251% 1,032,030 City of Paso Robles General Obligation Bonds               8,320,902 100.000% 8,320,902 Total Direct and Overlapping Tax and Assessment Debt            84,185,435 Direct and Overlapping General Fund Debt
San Luis Obispo County Certificates of Participation            84,246,776 9.099% 7,665,614 San Luis Obispo County Pension Obligations            26,295,037 9.099% 2,392,585 City of El Paso de Robles Leases Payable                  159,789 100.000%                  159,789 City of El Paso de Robles Loans Payable               1,748,210 100.000% 1,748,210 Total Direct and Overlapping General Fund Debt            11,966,198 Overlapping Tax Increment Debt (Successor Agency)               9,840,000 100.000% 9,840,000 Total Direct Debt            10,228,901
Total Overlapping Debt            95,762,732
Total Combined Debt $       105,991,633
Ratio to Assessed Valuation:

Direct Debt 0.14%
Total Direct and Overlapping Tax and Assessment Debt 1.38% Total Direct Debt 0.17%
Combined Total Debt 1.74%
Ratio to Redevelopment Successor Agency Incremental Valuation:

Total Overlapping Tax Increment Debt 1.24%
Note:

Data Source:

California Municipal Statistics
1 ‐ The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of overlapping district's assessed value that is within the boundaries of the City divided by the district's total taxable assessed value.

Net Debt
Outstanding
Percentage
Applicable to the
City1
Amount
Applicable to the
City
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

LEGAL DEBT MARGIN INFORMATION
Last Ten Fiscal Years
2013‐14 2014‐15 2015‐16 2016‐17
Debt limit $         139,191,748  $         149,125,427  $         157,236,234  $         165,944,144 Total debt applicable to limit               31,145,491               30,748,806               28,414,467               25,644,300 Legal debt margin $          108,046,257 $          118,376,621 $          128,821,767 $          140,299,844

22.38% 20.62% 18.07% 15.45%
Data Source:

City of Paso Robles Financial Reports
Total net debt applicable to the limit as a
percentage of debt limit
Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
$         175,257,600  $         185,996,808  $         196,767,078  $         205,984,535  $         213,765,308  $            228,625,708 25,592,448               18,948,699               16,265,162               14,265,309               12,282,771                   10,228,901 $          149,665,152 $          167,048,109 $          180,501,916 $          191,719,226 $          201,482,537 $             218,396,807

14.60% 10.19% 8.27% 6.93% 5.75% 4.47%
Legal Debt Margin Calculation for Fiscal Year 2022‐23
Assessed value $         6,096,685,558
Debt limit ‐ 3.75% of total assessed value1                228,625,708 Amount of debt applicable to limit                  10,228,901 Legal debt margin $             218,396,807
Note:
1 ‐ 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.

Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

PLEDGED REVENUE COVERAGE
Last Ten Fiscal Years
Fiscal Year Coverage
2013‐14 $       7,283,587 $         (6,291,836) $            991,751 $         466,225 2.13 $                         ‐ 2014‐15          8,212,157            (5,660,957)           2,551,200            466,725 5.47                            ‐ 2015‐16          9,347,433            (5,370,378)           3,977,055            464,825 8.56                            ‐ 2016‐17 10,792,290                    (5,044,184)           5,748,106         3,174,633 1.81                            ‐ 2017‐18          9,658,099            (5,780,889)           3,877,210         3,175,032 1.22                            ‐ 2018‐19 10,029,524                    (5,777,450)           4,252,074         3,180,032 1.34                            ‐ 2019‐20          9,656,388            (5,445,678)           4,210,710         3,620,046 1.16         15,379,770 2020‐21          9,680,581            (5,485,128)           4,195,453         3,614,049 1.16         17,121,936 2021‐22 12,374,670                    (5,133,998)           7,240,672         3,620,048 2.00         17,959,769 2022‐23 13,379,936                    (5,558,327)           7,821,609         3,625,048 2.16         17,827,033 Notes:
1 ‐ Service charges include developer connection fees.
2 ‐ Operating expenses do not include interest, depreciation or amortization expenses.

Data Source:

City of Paso Robles Financial Reports
3 ‐ Debt service payment includes Sewer Bonds, State Revolving Loan for treatment plant expansion and State Revolving Loan for tertiary treatment facilities.

Operating
Expenses2
Utility Service
Charges1
Sewer Fund
Net Available
Revenues
Utility Service
Charges1 Debt Service3
Attachment 1

City Council Agenda December 19, 2023
Coverage
$                         ‐ $                      ‐ $                      ‐ N/A ‐                         ‐                         ‐ N/A ‐                         ‐                         ‐ N/A ‐                         ‐                         ‐ N/A ‐                         ‐                         ‐ N/A ‐                         ‐                         ‐ N/A (11,235,705)         4,144,065            667,583 6.21
(12,417,131)         4,704,805            667,583 7.05
(12,133,925)         5,825,844            667,583 8.73
(13,456,339)         4,370,694            667,583 6.55
Water Fund
Operating
Expenses2
Net Available
Revenues Debt Service
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

PRINCIPAL EMPLOYERS
Current Fiscal Year and Nine Fiscal Years Ago
Employer Number of Rank Percentage of Total
Paso Robles Joint Unified School District 891 1 4.45%
Firestone Walker, Inc. 286 2 1.43%
City of El Paso de Robles 267 3 1.33%
Walmart 258 4 1.29%
Allegretto Vineyard Resort 218 5 1.09%
Pearce Services, LLC 215 6 1.07%
Trelleborg Sealing Solutions Tustin, Inc. 163 7 0.81%
Target 160 8 0.80%
Applied Technologies 160 9 0.80%
Wilkins Regulator Division of Zurn 159 10 0.79%
Totals 2,777 13.86%
Total City Employment 20,030
* Data not available
Data Sources:
2 ‐ Top Principal Employers were determined based on number of employees reported on City Business License forms.

Fiscal Year 2022‐23
1 ‐ 2019‐20 Total City Employment was calculated based on 2019 Census Bureau population estimate of 32,153 and the 2015‐2019 Census Bureau statistic for total percent of population age 16+ years in civilian labor force of 65.3%.

Attachment 1

City Council Agenda December 19, 2023
Number of Rank Percentage of Total
***
***
***
***
***
***
***
***
***
***
Fiscal Year 2013‐14
Attachment 1

City Council Agenda December 19, 2023

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Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

DEMOGRAPHICS AND ECONOMIC STATISTICS
Last Ten Calendar Years
Calendar Year
2013               30,469 $         809,683 $           26,574 6.2% 35.1 85.0% 20.9% 2014               30,423            843,021               27,710 6.3% 35.2 85.2% 21.4% 2015               31,398            865,552               27,567 5.2% 35.1 84.0% 22.6% 2016               31,745            865,552               27,265 4.8% 36.0 83.8% 21.6% 2017               31,559            918,379               29,100 3.8% 35.4 85.2% 23.5% 2018               31,244            956,290               30,607 2.9% 36.8 84.2% 23.8% 2019               31,221         1,012,706               32,436 2.7% 38.4 84.2% 23.8% 2020               31,073         1,043,846               33,593 7.9% 38.7 85.7% 24.4% 2021               31,176         1,101,342               35,326 5.5% 39.0 88.1% 24.8% 2022               30,692         1,152,786               37,559 3.0% 38.4 88.1% 26.1% Data Sources:
1 ‐ Population: California State Department of Finance
2 ‐ Unemployment Data: California Employment Development Department 3 ‐ Income, Age and Education Data: US Census Bureau, most recent American Community Survey Population
Percent of
Population
(25+ year of
age) with
Bachelor's
Degree
Percent of
Population
(25+ years of
age) with High
Median Age School Degree
County
Unemploy‐
ment Rate
Per Capita
Personal
Income
Personal
Income
(in thousands)
Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles
FULL‐TIME EQUIVALENT1 GOVERNMENT EMPLOYEES BY FUND/DEPARTMENT Last Ten Fiscal Years2
Fund/Department 2013‐14 2014‐15 2015‐16 2016‐17
General Fund
City Manager's Office                      11.00                      10.00                      11.00                         7.84 Administrative Services                         5.00                         4.00                         5.00                         7.59 Police 45.00                                            46.00                      49.50                      50.29 Fire and Emergency Services                      24.00                      24.00                      24.00                      28.98 Public Works3                      25.40                      22.40                      25.00                      14.96 Community Services3                         9.60                         8.60                      19.00                      27.28 Community Development                         5.47                      11.47                      12.00                      11.62 Subtotal General Fund                    125.47                    126.47                    145.50                    148.56 Measure J‐20 Fund
Police                           ‐                           ‐                           ‐                           ‐ Fire and Emergency Services                            ‐ ‐                            ‐                            ‐ Public Works                           ‐                           ‐                           ‐                           ‐ Subtotal Measure J‐20 Fund                           ‐                           ‐                           ‐                           ‐ Internal Service Funds
4 Information Technology                            ‐ ‐                            ‐                            ‐ Fleet and Equipment                            ‐ ‐                            ‐                            ‐ Risk Management                            ‐ ‐                            ‐                            ‐ Subtotal Internal Service Funds                            ‐ ‐                            ‐                            ‐ Downtown Parking Fund                            ‐ ‐                            ‐                            ‐ Landscape and Lighting District Fund                         1.00                         1.00                         1.00                         0.85 Water Fund                      17.00                      19.00                      18.50                      22.68 Wastewater Fund                      20.00                      22.00                      23.00                      29.79 Solid Waste Fund                           ‐                           ‐                           ‐                           ‐ Airport Fund                         2.00                         2.00                         1.00                         1.42 Citywide Total                    165.47                    170.47                    189.00                    203.30 Notes:

Data Source:

City of El Paso de Robles payroll records and budget reports. 1 ‐ A full‐time employee is scheduled to work 2,080 hours per year including vacation and sick leave (2,912 hours per year for shift firefighters). Full‐time equivalent is calculated by dividing total labor hours by 2,080 (or 2,912 for shift firefighters). 2 ‐ Prior to Fiscal Year 2016‐17, the City's payroll system did not track total labor hours. As such, the information provided is the authorized budgeted position for the fiscal year.
3 ‐ Beginning in Fiscal Year 2016‐17, the City reorganized the park and facility maintenance functions from Public Works Department to the Community Services Department.
4 ‐ In Fiscal Year 2021‐22, the City reorganized information technology, fleet and equipment and risk management to internal service funds.

In previous years, these positions were included in their applicable General Fund department.

Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23

7.56                         8.71                         7.91                         9.92                         4.51                         5.64

8.21                         8.56                         7.49                         7.34                         8.61                         9.14

53.04                      53.23                      54.71                      54.92                      59.78                      60.49

31.65                      36.98                      43.94                      47.22                      42.45                      35.63

18.18                      18.64                      19.16                      17.70                      16.25                      23.63

29.67                      29.16                      26.90                      26.13                      25.45                      28.77

11.10                      11.97                      13.27                      13.89                      15.59                      16.98 159.41                    167.25                    173.38                    177.12                    172.64                    180.28 ‐                           ‐                           ‐                         0.44                         1.49                         5.47 ‐                           ‐                           ‐                         0.90                         5.34                      14.32 ‐                           ‐                           ‐                         0.15                         1.82                         1.70 ‐                           ‐                           ‐                         1.49                         8.65                      21.49 ‐                           ‐                           ‐                           ‐                         4.59                         5.02 ‐                           ‐                           ‐                           ‐                         2.34                         2.83 ‐                           ‐                           ‐                           ‐                           ‐                         0.48 ‐                           ‐                           ‐                           ‐                         6.93                         8.33 ‐                           ‐                         0.66                         1.02                         1.45                         2.42

0.88                         1.08                         2.16                         2.76                         2.61                         1.44

25.12                      23.63                      24.08                      22.11                      20.93                      22.76

29.90                      29.92                      29.14                      29.46                      27.44                      27.31 ‐                           ‐                           ‐                           ‐                           ‐                         0.17

1.82                         2.31                         1.70                         2.09                         2.33                         2.41 217.13                    224.19                    231.12                    236.05                    242.98                    266.61 Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Function/Program 2013‐14 2014‐15 2015‐16 2016‐17
Public safety
Police
Physical arrests 1,510 1,438 1,566 1,669
Parking violations 424 428 449 502
Traffic violations 1,914 1,839 2,613 2,705
Emergency services
Emergency responses 2,968 3,260 3,747 3,790
Fires extinguished 136 97 109 131
Inspections 1,374 626 416 489
Utilities
Water operations
New connections 37 50 65 54
Water main breaks 3 2 3 ‐
Average daily production1 6.82 5.59 4.43 4.70
Peak daily production1 10.16 7.50 8.45 8.67
Wastewater
Average daily sewage treatment
1 2.80 2.70 2.70 2.60
Community services
Library services
Volumes in collection 71,973 68,678 79,003 67,138
Total volumes borrowed 291,294 234,730 276,938 253,644
Program Attendance N/A N/A N/A N/A
Door Count N/A N/A N/A N/A
Total Circulation N/A N/A N/A N/A
Recreation services
Athletic field permits issued 3,353 3,341 3,286 3,295
Activity admissions 29,326 25,218 35,127 37,382
Recreation programs
Number of programs N/A N/A N/A                 5,549.00 Number of program participants N/A N/A N/A 64,467.00
Recreation programs
Athletic facilities‐ number of reservations N/A N/A N/A                 3,302.00 Recreation facilities‐ number of reservations N/A N/A N/A 683.00 Number of reservation participants N/A N/A N/A 259,296.00 Community development
Building permits issued 600 876 1,024 836
Building inspections conducted 3,982 3,543 3,907 3,131
Residential units constructed 128 39 153 65
Building commercial square footage N/A N/A N/A N/A
Total Permit Valuation            79,879,000            33,682,000            60,561,000            45,238,000 Note 1: In millions of gallons
Data Source:

City of El Paso de Robles
Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
1,731                      1,558                      1,555                      1,487                      1,495                      1,815 534                          291                          511                      1,883                      8,249                    11,011 2,442                      2,530                      2,758                      2,752                      2,407                      3,245 3,812                      3,827                      3,948                      3,853                      4,662                      4,748 131                          120                          118                          110                          138                          187 756                          525                          757                          130                          493                          917 22                            26                            34                            22                            22                            55 4                              3                              4                              5                           10                              4

5.34                         5.50                         5.09                         4.96                         5.22                         4.83

9.42                         8.46                         8.47                         9.31                         8.97                         9.45

2.40                         2.20                         2.20                         2.40                         2.40                         2.40 60,899                    72,970                    62,808                    61,862                    63,064 N/A 243,572                  262,551                  195,456                  176,223                  180,800 N/A N/A N/A                      8,506                      8,937                      9,968                    10,428 N/A N/A                  109,547                    54,911                    94,696                  104,987 N/A N/A                  245,046                  230,815                  237,761                  270,665 3,439 N/A N/A N/A N/A N/A
48,300 N/A N/A N/A N/A N/A
4,693                      5,493                      5,503                      3,034                      4,414                      6,980 58,391                    62,705                    53,154                    25,313                    36,723                    54,010 2,716                      3,041                      2,318                      2,298                      3,551                      3,630 572                          714                          668                          302                      1,397                      1,496 249,385                  205,728                  235,520                    83,663                  361,555                  478,354 811                      1,076                      1,069                          996                      1,131                      1,367 3,064                      3,905                      3,898                      2,972                      2,971                      4,955 244                          117                            32                            56                          191                          269 105,000.00                  386,792                    41,192                  167,311                  246,947                 221,665 85,944,000            76,500,981            28,179,208            51,983,603          135,397,861          110,916,498 Attachment 1

City Council Agenda December 19, 2023
City of El Paso de Robles

CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Function/Program 2013‐14 2014‐15 2015‐16 2016‐17
General government
Personal computers                          223                          225                          225                          242 Public safety
Police stations                              1                              1                              1                              1 Patrol units1                            14                            14                            14                            14 Fire stations                              2                              2                              2                              2 Public works
Streets (in miles)                      173.5                      173.5                      173.5 N/A Streets (in lane miles) N/A N/A N/A                    329.40 Streets (in center line miles, including alleys) N/A N/A N/A N/A Traffic signals                            26                            26                            26                            27 Bridges                              4                              4                              4                              4 Airports                              1                              1                              1                              1 Water
Fire hydrants                      1,812                      1,849                      1,852                      1,856 Storage tanks                              4                              4                              4                              4 Storage capacity (in millions of gallons)                            12                            12                            12                            12 Water mains (in miles)                          173                          174                          175                          175 Wastewater
Sanitary sewer (in miles)                          140                          140                          140                          140 Storm sewer (in miles)                           15                           15                           15                            15 Treatment capacity (in millions of gallons)                              5                              5                              5                              5 Community services
Park acreage                          101                          101                          101                          101 Pools                              4                              4                              4                              4 Playgrounds                            10                            11                            11                            11 Baseball/softball fields                            11                            11                            11                            11 Soccer/football fields                              6                              6                              6                              6 Community centers                              2                              2                              2                              2 Notes:

Data Source:

City of El Paso de Robles
1 ‐ In FY 2020‐21, total patrol units includes all vehicles capable of being used for patrol purposes. In year's past, only "black and white" patrol units and detective vehicles were counted.

Attachment 1

City Council Agenda December 19, 2023
2017‐18 2018‐19 2019‐20 2020‐21 2021‐22 2022‐23
249                          251                          264                          269                          272                          272 1                              1                              1                              1                              1                              1 14                            15                            15                            18                            26                            30 2                              2                              2                              2                              2                              2

N/A N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A N/A
160.00                      202.8                      202.8                      202.8                      202.8                      202.8 27                            28                            28                            28                            28                            28 4                              4                              4                              4                              4                              4 1                              1                              1                              1                              1                              1 1,868                      1,876                      1,897                      1,902                      1,910 1914 44444 4
12                            12                            12                            12                            12 12 175                          178                          178                          178                          178 178 140                          126                          126                          126                          126                          127 15                            15                            15                            15                            15                            15 5                              5                              5                              5                              5                              5 101                          101                          101                          101                          101 101 4                              4                              4                              4                              4 4 12                           12                           12                            12                            12 12 11                            11                            11                            11                            11 11 6                              6                              6                              6                              6 6 2                              2                              2                              2                              2 2 Attachment 1

City Council Agenda December 19, 2023

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Attachment 1

City Council Agenda December 19, 2023
Council Agenda Report
From: Dwayne Brown, Maintenance Services Superintendent Subject: Approval of Purchase of Fleet Replacements Items CEQA Determination: The City finds that this action is not a project under the California Environmental Quality Act, or in the alternative is exempt, pursuant to State CEQA Guidelines, §§ 15060, subd. (c)(2)-(3), 15378(b).

Date: December 19, 2023
Facts

1. The City has a vast fleet of rolling stock, including a variety of vehicles and equipment, from fire engines to police cruisers to road graders to turf mowers. The City has a replacement schedule for each item, identifying the year purchased, the planned lifetime, and the year and cost of the expected replacement.

2. The fleet is regularly maintained and repaired, but each fleet item eventually reaches the end of its useful life when it becomes unsafe, does not meet federal or state standards (e.g., for exhaust emissions), or is projected to be more expensive to keep repairing than it is to replace.

3. New vehicle or equipment purchases (additions to the fleet) are required to ensure that each department has the appropriate vehicles and equipment necessary to satisfy changing departmental needs.

4. Prices are compiled using the State bid list and governmental agency cooperative bidding to achieve the lowest possible pricing. Local vendors are given an opportunity to beat cooperative bid prices whenever possible. The City’s Purchasing Policy requires City Council concurrence on any items exceeding $100,000.

5. The vehicles and equipment listed are due for replacement in Fiscal Year 2023-24 based on the Fleet and Equipment Replacement Schedule. Vehicle No. 306, a Water Division backhoe, and No. 530, a Wastewater Division pipe inspection vehicle, require like kind replacements. Vehicle No. 704, a 1993 John Deere Grader assigned to the Streets Division, is due for replacement. However, based on current and future projected utilization, this piece of equipment is no longer essential to Streets Division operations. Based on current operational needs, a Ford F-750 Bobtail Dump Truck is requested by Public Works for the Streets Division in lieu of replacing the grader. Under this scenario, the grader will be taken out of service. The purchase of a bobtail truck will allow the Streets Division to deploy resources more efficiently and respond to community service requests quicker. The F-750 will allow the Streets Division to tow the “Ditch Witch” vacuum trailer that is used for sidewalk repairs, root pruning and potholes instead if borrowing a truck from the Water Division when it is available.

The bobtail truck will also be used for taking large items to the landfill. Finally, when performing repairs, it is easier to maneuver a bobtail truck through neighborhoods when compared to using the Division’s 10-wheeled truck.

City Council Agenda December 19, 2023
Options

1. Do not approve the purchase and replacement;

2. Approve the purchase and replacement of vehicles and equipment as presented; or

3. Approve an amended FY 2023-24 Fleet Replacement Program.

Analysis and Conclusions
Prior to being considered for replacement, fleet items are examined to determine if the useful life can be extended and still economically and efficiently satisfy the intended need. The FY 2023-24 requested purchases include equipment and vehicles essential to maintenance operations and for which the useful has been exhausted, ineffectual, or obsolete.

Option 1 – Approving the purchase and substitution of the listed FY 2023-24 replacement fleet items is recommended as the vehicles and equipment identified herein satisfy clear and defined needs.

Replacement items would generally be less expensive, over time, to keep and maintain. Substitution of the Ford F750 Bobtail Dump Truck for the John Deere Grader is recommended as it will provide better utilization for the Streets Division.

Option 2 – Not approving the purchase and substitution of the listed FY 2023-24 replacement fleet items may hinder the City’s ability to manage key work functions, because the vehicles and equipment scheduled for purchase or replacement are necessary for key work functions and are presently at the end of their useful lives. Staff has identified only those vehicles that need to be replaced and keeping end-oflife items versus replacement will cost more in maintenance dollars and lost production.

Fiscal Impact
The total cost of the vehicle and equipment request is $555,121.11, as follows:

Vehicle Description
Vehicle
Replacement
Quotes
1 John Deere 320 Backhoe $ 149,335.50
1 Ford T350 Camera Van 271,646.20
1 Ford F750 Bobtail Dump Truck 134,139.41
$ 555,121.11
The City has an established policy which sets funds aside each year, so impacts of these purchases are spread over the life of the vehicle or equipment rather than in the year purchased; this also includes any variances between the amounts set aside for replacement and the actual cost to replace fleet and equipment. The Backhoe, Camera Van and Grader were included in the budget for FY 2023-24. For the Grader, the substitution of the bobtail dump truck represents a nearly $196,000 decrease in capital expense. The bobtail dump truck will replace the grader within the City’s fleet and will be added to the replacement schedule. No further appropriations are necessary for these acquisitions.

CEQA Determination
The City finds that this action is not a project under the California Environmental Quality Act pursuant to State CEQA Guidelines, §§ 15060, subd. (c)(2)-(3), 15378(b) because it has no potential to result in either a direct, or reasonably foreseeable indirect, physical change in the environment. Alternatively, the action

City Council Agenda December 19, 2023
is exempt from CEQA on the basis that it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment.

Recommendation
Approve Resolution 23-XXX, authorizing the City Manager to purchase two direct replacement vehicles and one substitution vehicle listed herein and as included as part of the City’s FY 2023-24 Fleet Replacement Program.

Attachments

1. Resolution 23-XXX Approval of Purchase of Fleet Replacement Items

2. Coastline Eq John Deer Backhoe Quote

3. Haaker Equipment Camera Van Proposal

4. Future Ford F750 Bobtail Dump Truck Quote
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City Council Agenda December 19, 2023
Attachment 1
RESOLUTION 23-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES

AWARDING THE REPLACEMENT OF FLEET REPLACEMENT ITEMS IN THE TOTAL AMOUNT OF $555,121.11 AND FINDING THE ACTION EXEMPT FROM CEQA
WHEREAS, the City of El Paso de Robles (“City”) has a vast fleet of rolling stock, including a variety of vehicles and equipment, from fire engines to police cruisers to road graders to turf mowers; and WHEREAS, the City has a replacement schedule for each item, identifying the year purchased, the planned lifetime, and the year and cost of the expected replacement; and WHEREAS, the fleet is regularly maintained and repaired, but each fleet item eventually reaches the end of its useful life when it becomes unsafe, does not meet federal or state standards, or is projected to be more expensive to keep repairing than it is to replace; and WHEREAS, new vehicle or equipment purchases are required to ensure that each department has the appropriate vehicles and equipment necessary to satisfy changing departmental needs; and WHEREAS, the Utilities Department Water Division 2004 John Deere Backhoe and Wastewater Division 2008 Camera Van and the Public Works Department Streets Division 1993 John Deere Grader have reached the end of their useful life under the City’s Fleet and Equipment Replacement Schedule and consistent with City’s Vehicle Replacement Policy; and
WHEREAS, the Streets Division has requested the substitution of a Ford F750 Bobtail Dump Truck in lieu of a new John Deere Grader for better department utilization; and WHEREAS, the Fiscal Year 2023-24 budget has sufficiently appropriated monies for these vehicle replacements.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. All of the above recitals are true and correct and incorporated herein by reference.

Section 2. The City Manager is authorized to purchase the replacement vehicles and equipment listed herein, including: one John Deere 320 Backhoe; one Ford T350 Camera Van; and one Ford F750 Bobtail Dump Truck, as included as part of the City’s FY 2023-24 Fleet Replacement Program, in the total amount of $555,121.11 consistent with City’s Vehicle Replacement Policy.

Section 3. The City Council finds the action, and the approval of the described contract herein, is not a project under the California Environmental Quality Act pursuant to State CEQA Guidelines, §§ 15060, subd. (c)(2)-(3), 15378(b) because it has no potential to result in either a direct, or reasonably foreseeable indirect, physical change in the environment.

Alternatively, the action is exempt from CEQA on the basis that it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment.

City Council Agenda December 19, 2023
Attachment 1
APPROVED this 19th day of December, 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

John R. Hamon, Jr., Mayor
ATTEST:

Melissa Boyer, City Clerk

City Council Agenda December 19, 2023
Attachment 2

City Council Agenda December 19, 2023
Attachment 2

City Council Agenda December 19, 2023
Attachment 3

City Council Agenda December 19, 2023
Attachment 3

City Council Agenda December 19, 2023
Attachment 3

City Council Agenda December 19, 2023
Attachment 4

City Council Agenda December 19, 2023
Council Agenda Report
From: David Athey, City Engineer
Subject: Accept Public Utility Improvements, Tract 3105-1, River Oaks 2, Phase 1 CEQA Determination: A Mitigated Negative Declaration (MND) was certified for the original entitlements for the River Oaks II project.

Date: December 19, 2023
Facts

1. Applicant, Dennis Moresco, representing The Vintage at River Oaks II, LLC (Applicant), is requesting that the utility public improvements associated with Tract 3105-1 be accepted by Council.

2. The Applicant’s entitlements for this project were conditioned to require the construction of public utility improvements consisting of water, wastewater, and recycled water pipelines. The utility improvements were conditioned to be completed prior to Final Map recordation.

3. The City’s Subdivision Ordinance allows the recordation of the Final Map prior to public utility improvement construction. Pursuant to Government Code section 66462, if public improvements required by the City have not been completed and accepted at the time of approval or conditional approval of the final map, the City Council and Applicant must enter into a Subdivision Improvement Agreement (Agreement) that provides for completion of the improvements at the Applicant’s expense, and financial assurances to guarantee the improvements are constructed.

4. On June 15, 2021, the City Council accepted Tract Map 3105-1 for recordation and executed an Agreement with the Applicant.

5. The Applicant has constructed the utility improvements in accordance with the Agreement and in compliance with the improvement plans and applicable City standards.

6. The City Engineer verified that the utility Improvements were completed in accordance with the Agreement and accepted plans.

7. The remaining road, stormwater and other improvements are private and will be maintained by a Homeowner’s Association.

Options

1. Accept Tract 3105-1 utility improvements as complete and start the one-year maintenance period: or

2. Refer the item back to staff for additional review; or

3. Provide alternative direction to staff.

Analysis and Conclusions
The Subdivider has fulfilled the Conditions of Approval requiring utility improvement construction for Tract 3105-1. Upon acceptance by Council, the City Engineer will accept reduced Performance and Labor and Materials Letters of Credit from the Applicant. The reduced Letters of Credit will be 10% of the original financial security amounts. The reduced Letters of Credit will be retained for one year to cover the oneyear maintenance warranty period. City staff will re-inspect the improvements in nine months and require

City Council Agenda December 19, 2023
repairs as needed. The City Engineer will release the warranty security in accordance with the Agreement terms after the one-year warranty requirements are satisfied.

Fiscal Impact
There are no direct immediate fiscal impacts to the City because of utility improvement acceptance.

However, the City Utility Department will assume the maintenance and repair of these pipelines after the one-year maintenance period is satisfied. Future maintenance costs will be paid for by Water and Sewer Rate Payers.

CEQA
In accordance with the California Environmental Quality Act (CEQA), an Environmental Impact Report (EIR) was prepared for the Borkey Area Specific Plan, which analyzed development of property in this area. A Mitigated Negative Declaration (MND) was subsequently approved for the River Oaks II Expansion entitlements, including the Borkey Area Specific Plan Amendment, General Plan amendment, Zoning Amendment and Master Development Plan. The MND evaluated all potential environmental impacts that may result from the project, including development of 271 lots and ancillary land uses in the MDP.

Applicable mitigation measures incorporated into the MND Mitigation Monitoring and Reporting Program. Since VTTM 3105 is consistent with the Borkey Area Specific Plan (for which an EIR was adopted), and the MDP density, development program, and circulation plan, no further environmental analysis is required for this project.

Recommendation (Option 1)
Approve Resolution 23-XXX accepting the public utility improvements of Tract Map 3105-1 as complete and to be added to the City’s maintenance system after the one-year warranty period has run.

Attachments

1. Vicinity Map

2. Resolution 23-XXX – Acceptance of Public Utility Improvements – Tract Map 3105-1

City Council Agenda December 19, 2023
Attachment 1
Attachment 1

City Council Agenda December 19, 2023
Attachment 2
RESOLUTION 23-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES ACCEPTING PUBLIC UTILITY IMPROVEMENTS FOR TRACT MAP 3105-1, CONSTRUCTED

PURSUANT TO THE SUBDIVISION IMPROVEMENT AGREEMENT
TRACT MAP 3105-1
(THE VINTAGE AT RIVER OAKS, LLC)
WHEREAS, Tract Map 3105-1 was accepted June 15, 2021, for recordation, and a Subdivision Improvement Agreement was entered into between the City and The Vintage at River Oaks, LLC (Subdivider) to ensure that the public improvements associated with the project were completed at Subdivider’s expense and in compliance with City standards; and WHEREAS, all public utility improvements required as Conditions of Approval for Tract Map 3105-1 have been constructed in compliance with the improvement plans and applicable City standards, and the City Engineer has recommended to the Council the acceptance of such public improvements; and WHEREAS, the Subdivider has posted improvement securities for Tract Map 3105-1. Therefore, in accordance with the Subdivision Improvement Agreement in place for Tract Map 3105-1, the Subdivider has requested that the City accept said public utility improvements and authorize the partial release of improvement securities furnished by the Subdivider.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. All the above recitals are true and correct and incorporated herein by reference.

Section 2. Upon completion of all public improvements to the satisfaction of the City Engineer, that the public utility improvements constructed as required for Tract Map 3105-1 be accepted into the City’s maintenance system, upon the release of maintenance securities after the one-year maintenance period, and the City shall then assume responsibility for their future maintenance and repair as shown on the official Record Drawings on file with the City. The Subdivider shall be obligated for maintenance of all public improvements for a period of at least one year from December 19, 2023, the date of acceptance of the improvements. After one year, the maintenance securities may be released by the City Engineer, and the City shall assume responsibility for future maintenance and repair of the improvements constructed by Subdivider, upon completion of all correction items to the satisfaction of City staff.

Section 3. The maintenance security in the amount of $10,375; the payment letter of credit for $51,879.50; and the performance letter of credit for $103,759.00, guaranteeing construction of these public improvements, may be released in accordance with the terms of the Subdivision Improvement Agreement for Tract Map 3105-1.

City Council Agenda December 19, 2023
Attachment 2
APPROVED this 19 day of December 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

John R Hamon, Jr., Mayor
ATTEST:

Melissa Boyer, City Clerk

City Council Agenda December 19, 2023
Council Agenda Report
From: Lori Wilson, Assistant Planner
Subject: Approval of the Addition of Arborist Keven Ann Colgate to the City’s ISA Certified Arborist List
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, §§ 15061, subd. (b)(2)-(3), 15378.

Date: December 19, 2023
Facts

1. Chapter 10.01.040 of the City Municipal code requires that a person who provides services as an Arborist in the City must be certified by the Western Chapter of the International Society of Arboriculture (ISA) and must be on a list of Certified Arborists approved by the City Council.

2. The purpose of the pre-approved arborist consultant list is to ensure that only ISA-certified arborists are used by applicants in addressing oak tree concerns.

3. Keven Ann Colgate, ISA Certified Arborist No. WE-11384A, has requested her name be added to the City’s list to do work within the City boundaries.

4. Mrs. Colgate has returned a signed statement acknowledging that she understands the conditions under which the City will accept her for approval on the List (Exhibit A).

5. Staff has confirmed Mrs. Colgate is listed as an ISA Certified Arborist on the ISA’s website. Based on the ISA Certification, Mrs. Colgate is qualified to provide consulting services and to prepare arborist reports to the City pursuant to Chapter 10.01 requirements.

Options

1. Add Keven Ann Colgate, ISA Certified Arborist, to the City’s list.

2. Provide alternative direction to staff.

Analysis and Conclusions
The Oak Tree Protection Ordinance (Municipal Code Chapter 10.01) requires an arborist consulting in the City to be certified by the ISA as qualified to determine whether an oak tree is diseased, and able to make recommendations regarding pruning, cutting, and preservation measures. Mrs. Colgate has acknowledged the Oak Tree Protection Ordinance and Oak Tree Evaluation Criteria and has prepared a statement that she agrees to conform to the City’s criteria for evaluation reports.

Fiscal Impact
There is no fiscal impact to the City related to adding an Arborist to the list, however, ensuring that qualified professionals are evaluating oak trees within the City helps protect them, and provides financial and aesthetic value to individual properties and to the City as a whole.

City Council Agenda December 19, 2023
CEQA
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 (Option 1)
Approve Resolution 23-XXX -approving the addition of Keven Ann Colgate, ISA Certified Arborist, to the City’s list.

Attachments

1. Resolution 23-XXX – Approving Addition of Keven Ann Colgate to Arborist List a. Exhibit A: Keven Ann Colgate Arborist Certification
b. Exhibit B: Keven Ann Colgate Arborist Bio
c. Exhibit C: Amended Arborist List (Not approved)

City Council Agenda December 19, 2023
Attachment 1
RESOLUTION 23-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PASO ROBLES APPROVING THE ADDITION OF ONE ARBORIST TO THE CITY’S PRE-APPROVED CERTIFIED ARBORIST LIST WHEREAS, Chapter 10.01.040 of the City Municipal code requires that a person who provides services as an Arborist in the City must be certified by the Western Chapter of the International Society of Arboriculture (ISA) and must be on a list of Certified Arborists approved by the City Council; and WHEREAS, the purpose of the pre-approved arborist consultant list is to ensure that only ISA-certified arborists are used by applicants in addressing oak tree concerns; and WHEREAS, Keven Ann Colgate, ISA Certified Arborist No. WE-11384A, has requested her name be added to the City’s list to do work within the City boundaries; and WHEREAS, Keven Ann Colgate is certified by ISA and located within San Luis Obispo County; and WHEREAS, in accordance with the Oak Tree Preservation Ordinance, the City developed Oak Tree Evaluation Report criteria; and
WHEREAS, staff has reviewed the consultant’s Certification Statement, and determined that Mrs. Colgate is qualified to prepare arborist reports and provide consultation services within the City.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. All of the above recitals are true and correct and incorporated herein by reference.

Section 2. The City Council hereby approves the addition of Keven Ann Colgate to the ISA-Certified Arborist List attached hereto as Exhibit C and incorporated herein by reference.

APPROVED this 19th day of December 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
____________________________________
John R. Hamon Jr., Mayor Pro Tem
ATTEST:
____________________________________
Melissa Boyer, City Clerk

City Council Agenda December 19, 2023
Exhibit A
Arborist Certification

City Council Agenda December 19, 2023
From: Colgate, Keven Ann
To: Planning
Cc: Colgate, Keven Ann
Subject: Request to be added to ISA Certified Arborist List Date: Wednesday, October 18, 2023 4:43:59 PM
Attachments: WCISA Membership Card.pdf
ASCA Member_09202023_Keven Ann Colgate_cert.pdf
[EXTERNAL EMAIL]
Hello
I am a consulting arborist employed with Stantec (environmental consulting firm).

I’ve been a resident of Los Osos since 2016. My address is 1611 9th Street, Los Osos, CA 93402.

I have been an International Society of Arborists (ISA) Certified Arborist since November 2015.

The link below provides access to my current certification.

ISA Certified Arborist ® • Keven Ann Colgate • I earned an ISA professional credential (isa-arbor.com) I am also a current member of the Western Chapter of ISA.

My current membership card (through 12/2024) is also attached.

I have also recently become a member of the American Society of Consulting Arborists (ASCA) (membership certificate attached).

And I’ve recently applied to ASCA to become a Registered Consulting Arborist (RCA) – my application is currently in process.

Thank you for your consideration, and please reach out with any questions or additional requests! Regards,
KA
Keven Ann Colgate
ISA Certified Arborist WE-11384A
Senior Project Scientist
Direct: 805 444-1063
Mobile: 805 858-0335
[email protected]
Stantec
201 N Calle Cesar Chavez Suite 203
Santa Barbara CA 93103-3256
The content of this email is the confidential property of Stantec and should not be copied, modified, retransmitted, or used for any purpose except with Stantec's written authorization. If you are not the intended recipient, please delete all copies and notify us immediately.

Exhibit B
Arborist Bio

City Council Agenda December 19, 2023
From: Rita Franco
To: Keven Ann Colgate
Subject: WCISA Membership Card
Date: Tuesday, January 17, 2023 1:59:03 PM
Exhibit B
Arborist Bio

City Council Agenda December 19, 2023
The American Society
of
Consulting Arborists®
In recognition of fulfillment
of the requirements as set forth by the Society,
confers upon
Keven Ann Colgate
Member
with all the rights, privileges, and responsibilities provided by the Bylaws and Standards of Professional Practice of the Society.

Effective: September 20, 2023
Kristen Philips, CAE
Executive Director
Patrick Anderson, RCA #475 President
Exhibit B Arborist Bio

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

ISA CERTIFIED ARBORIST LIST
(International Society of Arboriculture)
Certified Members residing in San Luis Obispo County
Local members(alphabetically Z-A):

NAME ISA CERT.

NO.

FIRM NAME/ADDRESS PHONE/FAX/EMAIL
1 Woodard, Charles WE-5065A Woodward Tree Consulting
4591 San Anselmo Road
Atascadero, CA 93422
(805) 462-2423
2 Weichert, Kyle WE-12113A Rincon Consultants, Inc.
1530 Monterey Street, Suite D
San Luis Obispo, CA 93401
(805) 547-0900
[email protected]
(805) 235-1133 (cell)
3 Van Horbek, William WE-6407B Bunyon Brothers Tree Service 5345 Davenport Creek Rd.

San Luis Obispo, CA
(805) 441-8607
[email protected]
4 Tutt, Michael WE-1016 Tutt Tree & Crane Service
P. O. Box 6039
Los Osos, CA 93412
(805) 543-3033
(805) 528-3450 (fax)
5 Thurman, Rodney PN-2684BUM Heritage Tree Arboriculture Consulting
1343 Bishop Street,
San Luis Obispo, CA 93401
(805) 234-8760
[email protected]
6 Stier, Chris WE-9262A Greenvale Tree Co.

PO Box 13234
San Luis Obispo, CA 93406
(805) 544-1124
(805) 781-8733 (fax)
[email protected]
7 Small, Kevin J. WE-7333A PleinAire Design Group
124 W. Main St., Suite F
Santa Maria, CA 93458
(805) 349-9695
(805) 928-4689 (fax)
[email protected]
8 Scovell, Morgan WE-12338A 4th Generation Tree
PO Box 512
Templeton, CA 93465
(805) 462-2020
[email protected]
9 Scovell, Charles Sr. WE-0346 Scovell Tree Surgery
3850 Maricopa Road
Atascadero, CA 93422
(805) 466-0252
10 Schreiber, Robert FL-0314 Arbor First
170 Terra Street
Morro Bay, CA 93442
(805) 772-5400
[email protected]
Cell 805 441-3715
11 Rinell, Ron WE-9252A Bunyon Bros. Tree Service
5345 Davenport Creek Rd.

San Luis Obispo, CA 93401
(805) 547-1903
Fax (805) 544-2071
[email protected]
Exhibit C
Arborist List

City Council Agenda December 19, 2023
12 Ponti, Dan WE-14152A 4th Generation Tree
PO Box 512
Templeton, CA 93465
(805) 610-1234
[email protected]
13 Pereira, Cory WE-4256AU Whit’s Turn Tree Care
PO Box 3028
Atascadero, CA 93422
(805) 434-9630
[email protected]
14 Patterson, Jim WE-0663A James Patterson
9312 N. Santa Margarita Rd.

Atascadero, CA 93422
(805) 466-2645
[email protected]
15 Oakley, Sam WE-9474B The Oakley Group, LLC
PO Box 2412
Pismo Beach, CA 93448
(805) 270-3439
[email protected]
16 Minnick, Jake WE-11830A RRM Design
3765 S. Higuera St. Ste 102
San Luis Obispo, CA93401
(805) 543-1794
[email protected]
17 Meyer, Cory WE-7678A Meyer Tree Consulting
7345 Pinal Ave
Atascadero, CA 93422
805-610-2486
[email protected]
18 Magney, David WE-7674A Althouse and Meade, Inc.
1650 Ramada Dr, Ste 180
Paso Robles, CA 93446
(805) 237-9626
[email protected]
19 Leach, Carolyn WE-0727 Carolyn B. Leach
444 Blume Street
Nipomo, CA 93444
(805) 929-9020
[email protected]
20 Kulick, Ben WE-12141A Stalwork Inc.

PO Box 391
San Luis Obispo, CA 93406
(805) 542-0033
[email protected]
21 Koker, Kelly WE-11968A Kokers Demo and Tree Service
3580 Branch Road
Paso Robles, CA 93446
(805) 423-8511
[email protected]
22 Koker, Hattie WE-13496A Kokers Demo and Tree Service 3580 Branch Road
Paso Robles, CA 93446
(805) 423-4933
[email protected]
23 Keeley, Daniel WE-14367A Althouse& Meade, Inc
1650 Ramada Dr.

Paso Robles, CA 93446
(805) 237-9626
[email protected]
24 Johnson, Andrew WE-9378A Upper Salinas-Las Tables Resource Conservation District
9481 El Camino Real
Atascadero, CA 93422
(805) 460-7272
[email protected]
25 Brown, Dave WE-7992A ACE Cert. Tree Care
2550 Tienda Place
Arroyo Grande, CA 93420
(805) 474-8013
www.acecertifiedtreecare.com
26 Bova, Michael J. WE-3372A Davey Resource Group
7627 Morro Road
Atascadero, CA 93422
(805) 286-0181
[email protected]
Exhibit C
Arborist List

City Council Agenda December 19, 2023
27 Colgate, Keven WE-11384A Stantec
201 N Calle Cesar Chavez, Ste 203
Santa Barbara, CA 93103
805-444-1063
[email protected]
Modified December 19, 2023
Exhibit C
Arborist List

City Council Agenda December 19, 2023
Council Agenda Report
From: Darren Nash, City Planner
Subject: 2024 Community Development Block Grant Program and the Draft Annual Action Plan CEQA Determination: The Draft Annual Action Plan is exempt from the California Environmental Quality Act (CEQA) pursuant to State Guidelines Section 15061(b)(3) and 15378, as it does not constitute a “project” under CEQA.

Date: December 19, 2023
Facts

1. The Community Development Block Grant (CDBG) is a federal program that supports community development activities to build stronger and more resilient communities. Activities may address needs such as infrastructure, public services, code enforcement, and homeowner assistance services that benefit low- and moderate-income persons.

2. The City receives its annual allocation of CDBG funds through the County of San Luis Obispo, where the County takes the lead role in administration of the CDBG program. This includes the preparation, adoption, and annual updating of a “Consolidated Plan”, the U.S. Department of Housing and Urban Development (HUD) approves following adoption by the County Board of Supervisors. Under a cooperation agreement with the County, the City retains the right to decide how its allocation of CDBG funds will be used.

3. In late December 2023, or early January 2024, the County will publish a Draft “Consolidated Plan,” which will list summaries of the activities that are recommended for consideration by the local city councils and Board of Supervisors at public hearings to be conducted in February, March, and/or April 2024.

4. The purpose of this report is for the City Council to review all applications and recommend to the San Luis Obispo County Board of Supervisors those applications to be included in the Annual Action Plan.

5. The deadline for submittal of applications for 2024 CDBG funds was on November 5, 2023. As of that date, the City received five applications, including an application from the City for administrative use of CDBG funds, for a total amount of funding requested of $183,428. A summary of the 2024 applicationsis attached And a summary of the individual requests are included in the staff report below.

6. HUD is not expected to publish the amounts available for 2024 CDBG Program until Spring 2024.

However, based on information from HUD, it is anticipated the City will be entitled to approximately $172,350 for the 2024 Program.

7. The Final Annual Action Plan will be considered by City Council at a public hearing to be conducted in early March 2024. At that hearing, City Council will have the discretion to consider any of the applications filed by November 5, 2023, and determine whether or not they are recommended for funding in the Draft Consolidated Plan.

8. Federal regulations impose several limits on the use of CDBG funds, as follows:
a. At least 70% of all funds must be spent on activities that benefit low-income persons, and no more than 30% can be spent on activities that eliminate blight; b. No more than 15% of CDBG funds can be used for public service activities; and c. No more than 20% of CDBG funds can be used for City/County administrative uses.

City Council Agenda December 19, 2023

9. As noted in Fact No. 9, the CDBG Program allows for a maximum of 20% of the funds to be allocated toward administrative activities. As part of the Cooperation Agreement executed with the County in 2023, the City has agreed to allocate 13 percent of the City’s CDBG allocation to the County for its administrative activities that directly benefit the City. Therefore, of the $39,621 proposed to be allocated for administrative purposes; $25,753 would be allocated to the County and the remaining $13,867 would be used by the City for administrative activities.

Community Outreach
Various workshops were held by the County of San Luis Obispo related to the 2024 CDBG application process.

Options

1. Take no action;

2. Provide direction on which applications should be included in the Draft Final Action Plan and set public hearing for 2024 CDBG Allocations to the regular City Council meeting on March 5, 2024;

3. Determine that more information and analysis is necessary and refer the item back to staff;

4. Provide alternative direction to staff.

Analysis and Conclusions
Summary of Public Improvement Project Applications
The City submitted one application for public improvement grants for 2024 totaling $128,768. The Riverside Avenue Pedestrian Improvements Project would upgrade the accessible path along the west side of Riverside Avenue from 18th Street to 21st Street by infilling locations that are currently dirt or gravel with ADA compliant concrete facilities. This project along with the 2032 CDBG grant for Riverside Avenue together will construct approximately twelve missing or non-compliant curb ramps, four hundred and fifty linear feet of missing sidewalk, and four ADA-compliant driveway approaches where no driveway approaches are currently installed. All work will be done within existing Riverside Ave. right of way as one project phase.

City Council Agenda December 19, 2023
Summary of Public Service Applications (Total requested: $40,793 – Total Available: $29,715) The City received three applications for public service grants in 2024 totaling $40,793. Since the City’s anticipated allocation would be $29,715, it is necessary to reduce the grant amounts requested by $11,078. Council could consider reducing the public service grant amounts as follows:
 Distributing the maximum grant amount of $29,715 evenly amongst the three public service applicants, meaning each grant amount would be allocated $9,905 each.  Approve one to three public service grant requests in a manner that would result in a total grant amount of $29,715.
 Do not fund any of the public service requests and put all funds (less administration) toward the Riverside Avenue sidewalk and ramp infill project.

1. El Camino Homeless Organization (ECHO): $9,960 requested. El Camino Homeless Organization (ECHO) maintains 50 emergency and transitional shelter beds at the Black Oak Drive Home Key shelter in Paso Robles, housing 200 adults and children each year from throughout San Luis Obispo County.

ECHO is in the process of transitioning to a 24/7 shelter, accessible to clients during daytime hours, and will be adding 10 additional shelter beds. In addition to the physical shelter, staff provide the case management and supportive services needed for clients to increase their income and secure permanent housing.

Applicant’s Project Description: ECHO operates two Navigation Centers with overnight shelters, ECHO Atascadero and ECHO Paso Robles, housing residents from throughout San Luis Obispo

City Council Agenda December 19, 2023
County. Requested funds from CDBG, ESG, PLHA, and GFS will support shelter services at both sites, including shelter and outreach case management, shelter coordination, and volunteer coordination for 950 clients during the 2024-25 year. In addition to providing shelter, ECHO’s Navigation Centers operate 90-dqy programs that support people experiencing homelessness in finding permanent housing; with this support, over 50% of clients find a home.

2. CAPSLO: $14,500 requested. The Adult Day Center (ADC) in Paso Robles is San Luis Obispo County’s only non-profit adult day care center. Providing quality care to older adults with early stages of Alzheimer’s disease, dementia, and other cognitive impairments, ADC serves up to 20 seniors/day, 8 am – 5 pm, Monday through Friday. ADC provides nutritious snacks and lunch, mentally stimulating activities, opportunities for socialization, and supervision so family caregivers can work or have respite, and clients can remain safely living at home.

Applicant’s Project Description: The Adult Day Center (ADC) in Paso Robles, which provides a quality, stimulating environment to assist low-income adults with early stage Alzheimer’s disease, dementia, and other cognitive impairments to maintain their highest level of cognitive functioning.

Open Monday through Friday, 8 AM to 5 PM and provides a social model day program with activities that are designed to maximize the living skills and abilities of participants based upon a sliding fee scale. ADC also offers caregiver respite, and conducts community outreach and education regarding Alzheimer’s disease, aging, and caregiving issues.

3. 5 Cities Homeless Coalition – Homeless and Rental Assistance Programs (5CHC): $16,333 requested.

This program will provide emergency subsistence and deposit payments, with case management services. These emergency subsistence payments (rental assistance) and deposits will be provided on behalf of people who are homeless or at risk of becoming homeless as allowed per 24 CFR 570.207(4) of the CDBG regulation. Services will assist those who are homeless and those at risk of homelessness to develop a housing stability plan and provide short-term emergency homeless prevention rental assistance or move-in deposits. This program will be augmented by other services also provided by 5CHC, including benefits determination, and streamlining access, client resource center (mailing address, computer access, printer, phone, internet), transportation and utilities assistance, family reunification opportunities, and documentation assistance Applicants Project Description: 5CHC’s housing and stabilization services including landlord cultivation, case management support, and subsistence payments for rent, application fees, and deposits to individuals, following a coordinated entry assessment and progressive engagement model. With these activities 5CHC will work to quickly identify and resolve barriers to gaining or maintaining housing.

Summary of Administration Application
CDBG regulations provide that no more than 20% of all entitlement CDBG funds in any program year may be used for administrative purposes. Administration refers to staff time and expenses directly related to managing the CDBG program and those activities funded with CDBG funds. As a condition of accepting CDBG funds, the city must ensure compliance with numerous federal regulations that govern aspects such as public hearings, environmental review, procurement, labor laws, and filing of quarterly reports on progress made and the socioeconomic profile of beneficiaries served by the funded activities.

As part of the Cooperation Agreement executed with the County in 2023, the City has agreed to allocate 13 percent of the City’s CDBG allocation to the County for its administrative activities that directly benefit the City. Therefore, of the $39,621 proposed to be allocated for administrative purposes, $25,753 would be allocated to the County and the remaining $13,867 would be used by the City for administrative activities.

City Council Agenda December 19, 2023
Conclusion
Based on the foregoing analysis and after reviewing the proposed applications, staff recommends City Council consider in the Draft Final Action Plan as follows:

1. Sidewalk and ramp infill (Riverside Avenue) $128,768

2. Indicate which of the four public service applications should be in the Draft Consolidated Plan as being recommended for the entire 15% public service funding to be used for Paso Robles services
$29,715

3. Administration $13,867
Total $172,350
Fiscal Impact
There is no direct fiscal impact by approving a Draft Action Plan; however, participation in the federal CDBG Program has evolved and will continue to demand a commitment of staff resources (which is partially offset by the 20% administration funding). Regardless, utilizing CDBG funds makes it possible for the City to fund public accessibility improvements and public services that might not otherwise be possible if reliance on General Funds were required.

CEQA
The Draft Annual Action Plan is exempt from the California Environmental Quality Act (CEQA) pursuant to State Guidelines Section 15061(b)(3) and 15378 as it is does not constitute a “project” under CEQA because it can be seen with certainty that there is no potential the action will result in direct, or reasonably foreseeable indirect, physical change in the environment.

Recommendation
Set the Public Hearing for 2024 CDBG Allocation to the regularly scheduled City Council meeting on Tuesday, March 5, 2024 and direct that the following applications be listed in the Draft One Year Action Plan as follows:
a. Sidewalk and ramp infill (Riverside Avenue) $128,768 b. Indicate which of the four public service
applications should be in the Draft Consolidated
Plan as being recommended for the entire 15%
public service funding to be used for Paso Robles
Services
$ 29,715
c. Administration $ 13,867
Total: $172,350
Attachments

1. Application Summary Table

City Council Agenda December 19, 2023
Attachment - 1
Summary of the 2024 CDBG Applications
A. Public Facilities, Building Rehab, Housing, Economic Development Projects (National Objective: Low Income Benefit)
# Applicant Program/Project Amount
Requested
1 City of Paso Robles Riverside Avenue infill curb ramps, sidewalk and drive approach improvements. $128,768
Total Requested $172,350
Total Available $172,350
* Assumes that $29,715 is not used for Category B and $13,868 is used for Category C.

B. Public Services (National Objective: Low Income Benefit) # Applicant Program/Project Amount
Requested
2 5 Cities Homeless Coalition (5CHC) Homeless Services $16,333 3 Community Action Partnership of SLO
County (CAPSLO)
Senior Day Care Program $14,500
4 El Camino Homeless Org. Homeless Shelter operating costs and social services $9,960 Total Requested $40,793
Total Available $29,715
C. Administration
# Applicant Program/Project Amount
Requested
6 City of Paso Robles Administration of City’s CDBG Program and all CDBGfunded activities$13,867 Summary of Public Improvement Project Applications

1. City of Paso Robles – Riverside Avenue infill sidewalk and curb ramp project: $128,768.

The Riverside Avenue, 18th Street to 21st Street Pedestrian Improvements Project would upgrade the accessible path along the west side of Riverside Avenue from 18th Street to 21st Street by infilling locations that are currently dirt or gravel with ADA compliant concrete facilities. This project would install eight missing curb ramps, four hundred and fifty linear feet of missing sidewalk, and four ADA-compliant driveway approaches where no driveway approaches are currently installed. All work will be done within existing Riverside Ave. Street right of way as one project phase.

Summary of Public Service Applications (Total requested: $40,793 – Total Available: $29,715) The City received four applications for public service grants in 2024 totaling $40,793. Since the City’s allocation would be $29,715, it is necessary to reduce the grant amounts requested by $11,078. This could be done by funding all four grants equally, by providing $9,905 to each, or by not approving all four grant applications. A summary of the three public service organizations requests is as follows:

City Council Agenda December 19, 2023

2. El Camino Homeless Organization (ECHO): $9,960. El Camino Homeless Organization (ECHO) maintains 50 emergency and transitional shelter beds at the Black Oak Drive Home Key shelter in Paso Robles, housing 200 adults and children each year from throughout San Luis Obispo County. ECHO is in the process of transitioning to a 24/7 shelter, accessible to clients during daytime hours, and will be adding 10 additional shelter beds. In addition to the physical shelter, staff provide the case management and supportive services needed for clients to increase their income and secure permanent housing.

3. CAPSLO: $14,500. The Adult Day Center (ADC) in Paso Robles is San Luis Obispo County’s only nonprofit adult day care center. Providing quality care to older adults with early stages of Alzheimer’s disease, dementia, and other cognitive impairments, ADC serves up to 20 seniors/day, 8 am – 5 pm, Monday through Friday. ADC provides nutritious snacks and lunch, mentally stimulating activities, opportunities for socialization, and supervision so family caregivers can work or have respite, and clients can remain safely living at home.

4. 5 Cities Homeless Coalition – Homeless and Rental Assistance Programs (5CHC): $16,333. This program will provide emergency subsistence and deposit payments, with case management services. These emergency subsistence payments (rental assistance) and deposits will be provided on behalf of people who are homeless or at risk of becoming homeless as allowed per 24 CFR 570.207(4) of the CDBG regulation. Services will assist those who are homeless and those at risk of homelessness to develop a housing stability plan, and provide short-term emergency homeless prevention rental assistance or movein deposits. This program will be augmented by other services also provided by 5CHC, including benefits determination and streamlining access, client resource center (mailing address, computer access, printer, phone, internet), transportation and utilities assistance, family reunification opportunities, and documentation assistance.

Summary of Administrative Application

5. City of Paso Robles Administration $13,867 - Activities to administer the City’s CDBG Program and those activities that are funded with the 2024 funds and yet to be completed activities that are funded with CDBG money from prior years. Tasks include preparing City initiated applications for CDBG funds, review of private applications.

City Council Agenda December 19, 2023
Council Agenda Report
From: Adam Spaulding, Solid Waste & Recycling Manager
Subject: Approval of the County of San Luis Obispo Re-joining the Integrated Waste Management Authority
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.

Date: December 19, 2023
Facts

1. In 1994, the City, along with other jurisdictions, created the Integrated Waste Management Authority (IWMA) through a joint powers agreement. The IWMA was established to help its member agencies increase waste diversion and achieve better economies of scale regarding the implementation of State mandates.

2. In 2001, a Memorandum of Agreement between the IWMA cities was executed to confirm the inclusion and representation of the County of San Luis Obispo and other “Authorized Districts” within San Luis Obispo County.

3. In 2021, the County of San Luis Obispo left the JPA to pursue implementation and diversion efforts on its own.

4. After the County left the JPA, the City, the IWMA, and the remaining members worked together to revise and update the 1991 JPA to reflect the changed financial responsibilities of each member, and to update the scope of the IWMA.

5. The amended and restated JPA executed in 2021 now defines the IWMA’s scope to specifically address State mandates while leaving each jurisdiction the ability to pursue more rigorous efforts at their own discretion.

6. Subsequent to leaving IWMA, the County recognized the significant cost increases associated with their pursuit of independent implementation, diversion, and enforcement. The County then reconsidered their leaving of the IWMA, and the IWMA’s Board of Directors directed its own staff to pursue a solution that would allow the County to rejoin the IWMA.

7. The JPA, as originally written, reserved five seats on the Board for representatives of the County of San Luis Obispo. This representation had long been disproportionate to both the population that resides in the County and the volume of waste (and associated contributions) created by the County.

8. On November 8, 2023, the IWMA Board approved the efforts for the County to rejoin the IWMA. This measure was supported by the City’s representative who was instrumental in successfully negotiating the framework that would allow for their rejoining. The Amended JPA (2021) along with a reduction in the County’s representation on the Board (now one seat and one vote) allows for each jurisdiction to maintain autonomy over its own enforcement measures and more accurately reflects the population and contribution of the individuals who reside in the County.

City Council Agenda December 19, 2023

9. The County rejoining the IWMA represents a financial benefit to the City and the other members of the IWMA. A portion of the IWMA’s Solid Waste Management Fees will now be shared by the County and reduce the City’s annual contribution.

10. The State of California is likely to continue to develop more diversion and recovery efforts in the future. The addition of the County to the IWMA allows for that financial burden to be shared by more local jurisdictions. Additionally, cooperation by larger regional organizations can lead to more significant grant opportunities, when they do arise.

Options

1. Take no action;

2. Approve Resolution 23-XXX adopting the County Joinder Agreement to the Second Amended and Restated Joint Powers Agreement of the Integrated Waste Management Authority;

3. Provide alternative direction to staff.

Analysis and Conclusions
The County, after leaving the IWMA, recognized that adopting and administering the functions that the IWMA had previously provided significantly increased their costs. In rejoining the IWMA, the remaining members of the Authority would be able to further disperse any current (or future) administrative and implementation costs, thereby reducing each individual member's annual fiscal contribution to the IWMA.

This would have a positive impact for the City and all additional Authority jurisdictions.

Prior to their departure from the IWMA, the County held five seats on the Board of Directors, an overrepresentation (in both population served and fiscal contribution). A critical component to the County’s rejoining will be a change in their representation on the Board. Now the County will have only one voting seat on the IWMA board.

The City is represented and actively engaged with the IWMA through its appointed Board Member (John Hamon). The City has been instrumental in helping to develop the necessary framework to allow the County to rejoin the IWMA. The City’s representative confirmed support of this measure during the IWMA Board Meeting on November 8, 2023 (see meeting minutes in Attachment 4). The County Board of Supervisors approved rejoining IWMA at its October 31, 2023 meeting.

If the City decides to reject or not take action on the agreement, the resolution passed by the IWMA Board could still become binding with a majority of all jurisdictions voting in favor of the Rejoinder Agreement.

Fiscal Impact
The City and IWMA staff do anticipate a financial benefit if the County rejoins the IWMA. The total impact cannot be precisely calculated; however, a rate study would follow adoption and the relevant savings would be applied to IWMA Management Fees. While annual spending may not be adjusted dramatically, the long-term effects could be substantial.

CEQA
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 (Option 2)
Approve Resolution 23-XXX - Adopting of the 2023 County Joinder Agreement to the Second Amended and Restated Joint Powers Agreement of the Integrated Waste Management Authority.

City Council Agenda December 19, 2023
Attachments

1. Resolution 23-XXX – Authorizing the Approval of the County of San Luis Obispo Re-joining the Integrated Waste Management Authority
a. Exhibit A – Joinder Amendment to Second Amended and Restated JPA

2. IWMA Resolution 2023-276: Adopting the Second Amended IWMA JPA

3. IWMA Board of Directors Meeting Minutes 11-OCT-2023

City Council Agenda December 19, 2023
Attachment 1
RESOLUTION 23-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PASO ROBLES TO ADOPT THE 2023 COUNTY

JOINDER AMENDMENT TO THE SECOND AMENDED AND RESTATED JOINT POWERS AGREEMENT OF

THE INTEGRATED WASTE MANAGEMENT AUTHORITY
WHEREAS, on May 10, 1994, an agreement was executed by and between the incorporated cities of San Luis Obispo County (“Cities”) and the County of San Luis Obispo, forming a joint powers authority pursuant to the provisions of the Joint Exercise of Powers Act (Government Code sections 6500 et seq.), for the purpose of facilitating the development of waste diversion programs and projects that provide economies of scale without interfering with individual agencies’ exercise of power within their own jurisdiction (hereinafter referred to as the “JPA Agreement”); and
WHEREAS, pursuant to the JPA Agreement, the power to perform the responsibilities of the joint powers authority was vested in the San Luis Obispo County Integrated Waste Management Authority Board of Directors (“IWMA Board”); and
WHEREAS, in or around 2001, a Memorandum of Agreement (“MOA”) was executed by and between the Cities, the County of San Luis Obispo, and certain special districts within San Luis Obispo County that possessed solid waste authority (“Authorized Districts”), amending the JPA Agreement to include the Authorized Districts for representation on the IWMA Board, which MOA was replaced on execution of the Second Amended and Restated JPA Agreement; and
WHEREAS, the Board of Directors of the IWMA directed IWMA staff that on the County of San Luis Obispo’s approval to rejoin the IWMA, to circulate the 2023 County Joinder Amendment to the Second Amended and Restated JPA (“Joinder Amendment”) to the Participating Agencies for approval (a true and correct copy of the 2023 County Joinder Amendment to JPA is attached hereto as Exhibit A), including among the Authorized Districts with representation on the Board through their designated representative; and
WHEREAS, the JPA Agreement, as last amended, authorized amendments to the JPA Agreement on vote of a majority of the Members, and this resolution is intended to express the approval of Members and acknowledged agreement of all other Participating Agencies.

WHEREAS, the County wishes to join the Cities and the Authorized Districts (together “Participating Agencies”) in confirming and conferring upon the IWMA as separate legal entity the powers necessary to enable them to achieve their waste diversion goals and to comply with the Integrated Waste Management Act, Assembly Bill 341, Assembly Bill 1826, Senate Bill 1383, and all current and future state-mandated laws, rules and regulations to the extent allowed by law and as provided in the JPA Agreement.

WHEREAS, City Council of the City of El Paso de Robles desires to acknowledge, accept, and agree to be bound by the terms and conditions of the Joinder Amendment to the Second Amended and Restated JPA.

City Council Agenda December 19, 2023
Attachment 1
NOW, THEREFORE, IT IS HEREBY RESOLVED by the City Council of the City of El Paso de Robles, that the City of El Paso de Robles acknowledges, accepts, and agrees to be bound by the terms and conditions of the Joinder Amendment to the Second Amended and Restated JPA.

ADOPTED by the City Council of the City of El Paso de Robles on the 19th day of December, 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
_______________________________
John Hamon, Mayor
ATTEST:
_______________________________
Melissa Boyer, City Clerk
APPROVED AS TO FORM:
________________________________
__________________, Legal Counsel

City Council Agenda December 19, 2023
Attachment 1
EXHIBIT “A”
2023 COUNTY JOINDER AMENDMENT TO THE SECOND AMENDED AND RESTATED

JOINT POWERS AGREEMENT OF THE INTEGRATED WASTE MANAGEMENT AUTHORITY

City Council Agenda December 19, 2023
Exhibit A
1 v12052023
2023 COUNTY JOINDER AMENDMENT

TO SECOND AMENDED AND RESTATED JOINT POWERS AGREEMENT

OF THE INTEGRATED WASTE MANAGEMENT AUTHORITY
This County Joinder Amendment (“County Joinder”), dated _______________, 2023, to the SECOND AMENDED AND RESTATED JOINT POWERS AGREEMENT (“2022 JPA Agreement”) is by and between the incorporated cities of Arroyo Grande, Atascadero, El Paso de Robles, Grover Beach, Morro Bay, Pismo Beach, and San Luis Obispo, all being municipal corporations of the State of California and located within the boundaries of the County of San Luis Obispo, California (collectively, the “Cities”), and the County of San Luis Obispo, by its joinder herein.

A. On or about May 10, 1994, an agreement was executed by and between the Cities and the County of San Luis Obispo forming a joint powers authority pursuant to the provisions of the Joint Exercise of Powers Act (the “Original JPA Agreement”), through which such member agencies created and established a public entity identified as the San Luis Obispo County Integrated Waste Management Authority (“IWMA”).

B. On or around 2001, the Cities, County, and certain special districts within the County (“Authorized Districts”) executed a Memorandum of Agreement (“MOA”) amending the Original JPA Agreement to include the Authorized Districts for representation on the IWMA Board.

C. On or about November 15, 2021, the County withdrew from the IWMA, after which the remaining Cities and Authorized Districts elected to reestablish and continue the IWMA, on the terms set forth in the Second Amended and Restated Joint Powers Agreement of the Integrated Waste Management Authority, which was adopted by the participating agencies in 2022 (“2022 JPA Agreement”).

D. On or about October 31, 2023, the County officially elected to rejoin the IWMA, including on the terms set forth the 2022 JPA Agreement, as amended hereby.

Based on the foregoing, the Cities, Authorized Districts, including the County through its joinder, hereby agree to the following amendments to the 2022 JPA Agreement reflecting the County’s joinder.

1. Title Amendment and List of Participating Agencies Attachment. The Title of the 2022 JPA shall be amended to read “Second Amended and Restated Joint Powers Agreement to Establish an Integrated Waste Management Authority.” The List of Participating Agencies attached to the 2022 JPA Agreement is replaced with the list attached to this Joinder Amendment.

2. Definitions. Section 1, entitled, “Definitions” shall be amended to include the following new definitions or amended definitions.

A. County shall be added as a definition. “County” means any unincorporated areas of the County of San Luis Obispo.

B. The following referenced definitions replace those of the same number in the 2022 JPA Agreement in their entirety.
“1.17 “Members” means the Cities and the County who are members of this regional agency, formed pursuant to Public Resources Code section 40970 et seq, and the one (1) Authorized District

City Council Agenda December 19, 2023
Exhibit A
2 v12052023
Representative pursuant to Public Resources Code section 40977.” “1.18 “Participating Agency” or “Participating Agencies” means and shall include the Cities, the County and the Authorized Districts who are signatories to this Agreement, including by way of joinder, delegating powers to the Authority pursuant to this Agreement, and participating in the governance of the IWMA.”
C. Notwithstanding the foregoing, the definition of “MRF”, was inadvertently included within the definition of “Members”, in the 2022 JPA Agreement, and such definition shall remain the definition of “MRF” and is not deleted.

3. Section 8, entitled “Boundaries” is amended and restated in its entirety to read:
“Section 8. Boundaries. The boundaries of the Authority shall be the boundaries of the collective Participating Agencies. If a Participating Agency withdraws from the Authority, the boundaries shall be modified to exclude the area of the withdrawing agency. If a qualified agency joins the Authority, the boundaries shall be modified to include the area of the joining Participating Agency. Section 8 shall not prevent the Authority’s use and/or operation of facilities outside of its boundaries within the County of San Luis Obispo.”

4. Section 9, entitled “Organization” shall be amended as follows:

A. A new paragraph (g) is added to Section 9.2 Participating Agencies to read:
“(g) County. The County shall be entitled to appoint one representative to the Authority which representative shall consist of one (1) member from the Board of Supervisors. The County may elect to have an alternate member from the Board of Supervisors in addition to any official member but said appointed alternate shall be able to vote only in the absence of the official representative.” B. Section 9.4(b) entitled “Officers” is replaced with the following:
“(b) Both the President and Vice President of the Board shall be elected each year at a meeting set for such purpose.”

5. County Joinder. The County hereby joins the IWMA pursuant to the terms and conditions in the 2022 JPA Agreement as amended hereby, and the undersigned hereby consent.

6. Omnibus Change. Wherever references to “Cities” is used or “Cities and Authorized Districts”, are used in the 2022 JPA Agreement, including in its recitals, such references shall expressly be read to include the County unless context expressly dictates otherwise.

7. Ratification. The 2022 JPA Agreement is hereby ratified and confirmed and shall continue in full force and effect in accordance with its terms and provisions, as amended hereby.

8. Effective Date. This Joinder Amendment shall take effect when adopted by each of the Cities, the County, with the Authorized Districts consenting to the joinder of the County, as evidenced by their execution pursuant to resolutions of such governing bodies authorizing such execution and shall remain in full force and effect until dissolved pursuant to the provisions herein. This Joinder Amendment may be executed in counterparts which together shall constitute a single agreement.

Electronically executed signatures may be accepted in lieu of originals if a Member agency has authorized electronic signatures through policy or otherwise.

City Council Agenda December 19, 2023
Exhibit A
3 v12052023

LIST OF PARTICIPATING AGENCIES
CITIES
Arroyo Grande
Atascadero
El Paso de Robles
Grover Beach
Morro Bay
Pismo Beach
San Luis Obispo
COUNTY
The County of San Luis Obispo

AUTHORIZED DISTRICTS
Avila Beach CSD
California Valley CSD
Cambria CSD
Cayucos Sanitary District
Ground Squirrel Hollow CSD
Heritage Ranch CSD
Los Osos CSD
Nipomo CSD
Oceano CSD
San Miguel CSD
San Simeon CSD
Templeton CSD
[Participating Agency Signature Pages Follow]

City Council Agenda December 19, 2023

PRESENT: Supervisors Bruce S. Gibson, Dawn Ortiz-Legg, Jimmy Paulding, Debbie Arnold and Chairperson John Peschong
ABSENT: None
RESOLUTION NO. 2023-276

RESOLUTION ADOPTING THE SECOND AMENDED AND RESTATED JOINT POWERS

AGREEMENT TO ESTABLISH AN INTEGRATED WASTE MANAGEMENT AUTHORITY The following Resolution is hereby offered and read:

WHEREAS, an agreement was executed by and between the incorporated cities of San Luis Obispo County (“Cities”) and the County of San Luis Obispo (“County”) forming a joint powers authority pursuant to the provisions of the Joint Exercise of Powers Act (the “Original JPA Agreement”), for the purpose of facilitating the development of waste diversion programs and projects;
WHEREAS, pursuant to the terms of the Original JPA Agreement, the Cities and the County created and established a public entity identified as the San Luis Obispo County Integrated Waste Management Authority (“IWMA”);
WHEREAS, in or around 2001, the Cities, County, and certain special districts within the County (“Authorized Districts”) executed a Memorandum of Agreement (“MOA”) amending the Original JPA Agreement to provide the Authorized Districts with representation on the Board of Directors of the IWMA; WHEREAS, on or about November 15, 2021, the County withdrew from the IWMA, after which the Cities and Authorized Districts elected to amend the Original JPA Agreement to reflect the withdrawal on the terms set forth in the Second Amended and Restated Joint Powers Agreement of the Integrated Waste Management Authority, which was adopted by the participating agencies in 2022 (“2022 JPA Agreement”). The 2022 JPA Agreement is attached hereto as Exhibit A and incorporated herein by this reference; and

IN THE BOARD OF SUPERVISORS

COUNTY OF SAN LUIS OBISPO, STATE OF CALIFORNIA
Tuesday, October 31, 2023
Attachment 2

City Council Agenda December 19, 2023
WHEREAS, the County desires to rejoin the IWMA pursuant to the terms set forth in the 2022 JPA Agreement, as amended by the 2023 County Joinder Amendment to the Second Amended and Restated Joint Powers Agreement of the Integrated Waste Management Authority {"County Joinder Amendment"). The County Joinder Amendment is attached hereto as Exhibit B and incorporated herein by this reference.

NOW, THEREFORE, BE IT RESOLVED AND ORDERED that the Board of Supervisors of the County of San Luis Obispo, State of California, finds, declares and determines as follows:

1. The foregoing recitals are true, correct, and incorporated herein.

2. The County hereby acknowledges, accepts, and agrees to be bound by the terms of the 2022 JPA Agreement, as amended by the County Joinder Amendment.

3. This Resolution shall take effect immediately upon adoption.

4. The Chairperson of the Board of Supervisors or designee is authorized and directed to deliver this adopted Resolution to the IWMA and to execute the County Joinder Amendment.

Upon motion of Supervisor Gibson, seconded by Supervisor Paulding, and on the following roll call vote, to wit:

AYES:

NOES:

Supervisors Gibson, Paulding and Ortiz-Legg
Supervisor Arnold
ABSENT: None
ABSTAINING: Chairperson Supervisor Peschong
the foregoing Resolution is hereby adopted on then_ day of October, 2023.

ATTEST: ,. 'f '· � .. , 11 "'.
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!OHN NILON, '" /
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Ex-Officio Clerk of t��:ao:�{f�f·, )\ •:

Supervisors '. . • .,. i;:�l .. ·:'· :: "
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Chairperson of the Board of Supervisors

Attachment 2

City Council Agenda December 19, 2023
(SEAL)
APPROVED AS TO FORM AND LEGAL EFFECT:

RITA L. NEAL
County Counsel
By: .fY ��_y ,Js--4 {-
Deputy County Counsel
Dated: October 23, 2023
L:\Solid Waste\2023\_Reso lutions\lWMA\WMA Rejoining Att 1 Reso JPA & Joinder.docx STATE OF CA.LIFORNIA ) ss.

COUNTY OF SAN LU IS OBISPO)
!, JOHN NILON, lriterim Ex-Officio Clerkoftt:eBoard ofSuperviscrs ti"e reof,do rerebycertify the foregoing to be a full, true ard co rrect copy of an order entered ir- the mirutes of said Board of Supervisors, ar-d now remair.irg of record in my office.

Witness, my hand ar.c! seal ofsaicl Board of Supervisors on �ovef'tlbf �• 2023.

By:

JOHNNILON):' ·.,.•·••-•., .. ,_·
Interim Ex-Officio Clerk oftr,�··s1:
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Attachment 2

City Council Agenda December 19, 2023

EXHIBIT A
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EXHIBIT B
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