Paso Robles City Council
January 15, 2025

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 123821 12/12/24 125198 73337 P 12/27/24 1127101 52128 CDPlng-Data Communication 14.90 INVOICE: 000022718272
123821 12/12/24 125198 73337 P 12/27/24 1124203 52128 AdmnCentPk-Data Communica 14.90 INVOICE: 000022718272
VENDOR TOTALS 29,211.43 YTD INVOICED 33,883.75 YTD PAID 1,921.88 4928 ACCESS 24 COMMUNICATIONS, INC
123804 12/18/24 125180 250161 73338 P 12/27/24 1007101 52240 CDPlng-Professional Servi 278.30 INVOICE: 241300098
VENDOR TOTALS 512.05 YTD INVOICED 512.05 YTD PAID 278.30 87672 ALTHOUSE & MEADE, INC.
123827 12/11/24 125204 250053 73339 P 12/27/24 6016101 52240 SewerColl-Professional Sv 1,106.69 INVOICE: 15672
VENDOR TOTALS 48,177.62 YTD INVOICED 63,403.32 YTD PAID 1,106.69 4111 AQUA-AEROBIC SYSTEMS
123823 12/10/24 125199 73340 P 12/27/24 6016102 52220 SwrTrtmnt-Maintenance-Gen 1,981.12 INVOICE: 1045153
VENDOR TOTALS 1,981.12 YTD INVOICED 1,981.12 YTD PAID 1,981.12 629 ASSOCIATED TRAFFIC SAFETY
123735 11/08/24 125111 73341 P 12/27/24 6016101 52225 SewerColl-Equipment Renta 21.00 INVOICE: 8335
VENDOR TOTALS 14,033.15 YTD INVOICED 15,123.53 YTD PAID 21.00 258 BADGER METER, INC
123740 11/20/24 125116 73342 P 12/27/24 6006001 52220 WtrProd-Maintenance-Gen R 5,290.10 INVOICE: 1697594
123796 12/16/24 125172 240183 73342 P 12/27/24 6009101 54520 C0076 CapEx-Imprvmnt Other Than 103,714.88 INVOICE: 1702457
VENDOR TOTALS 724,218.06 YTD INVOICED 2,063,611.35 YTD PAID 109,004.98 3049 BIBLIOTHECA, LLC
123766 12/13/24 125142 73343 P 12/27/24 1004105 52120 LibAdmin-Office Expense 1,814.28 INVOICE: INV-US78734
VENDOR TOTALS 10,449.52 YTD INVOICED 10,449.52 YTD PAID 1,814.28 191 BLAKE'S, INC
123748 11/29/24 125124 73344 P 12/27/24 6016102 52220 SwrTrtmnt-Maintenance-Gen 127.41 INVOICE: CPRWWTP-24.11
123748 11/29/24 125124 73344 P 12/27/24 6016101 52220 SewerColl-Maint-General R 103.51 INVOICE: CPRWWTP-24.11
123748 11/29/24 125124 73344 P 12/27/24 6016102 52120 SwrTrtmnt-Office Expense 452.10

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: CPRWWTP-24.11
VENDOR TOTALS 6,553.27 YTD INVOICED 8,442.10 YTD PAID 683.02 683 BRENNTAG PACIFIC, INC
123729 12/06/24 125105 73345 P 12/27/24 6006002 52150 WtrTrtmnt-Chemical Suppli 10,695.18 INVOICE: BPI481032
VENDOR TOTALS 57,298.41 YTD INVOICED 64,035.87 YTD PAID 10,695.18 1750 BREZDEN PEST CONTROL INC
123730 12/10/24 125106 73346 P 12/27/24 6016102 52215 SwrTrtmnt-Maint PW Serv A 239.00 INVOICE: 540025
VENDOR TOTALS 1,434.00 YTD INVOICED 1,434.00 YTD PAID 239.00 94470 BURT INDUSTRIAL SUPPLY
123719 12/04/24 125095 73347 P 12/27/24 6006001 52220 WtrProd-Maintenance-Gen R 8.45 INVOICE: 153208
123720 12/04/24 125096 73347 P 12/27/24 6006001 52133 WtrProd-Safety Equip/Supp 518.17 INVOICE: 153256
123721 12/04/24 125097 73347 P 12/27/24 6006001 52132 WtrProd-Fuel and Oil 310.51 INVOICE: 153206
123722 12/03/24 125098 73347 P 12/27/24 6006001 52140 WtrProd-Laboratory Suppli 10.82 INVOICE: 153157
123723 12/02/24 125099 73347 P 12/27/24 6006001 52120 WtrProd-Office Expense 71.78 INVOICE: 153056
123733 12/10/24 125109 73347 P 12/27/24 6016102 52134 SwrTrtmnt-Small Tools 264.30 INVOICE: 153530
123812 12/13/24 125188 73347 P 12/27/24 6016101 52220 SewerColl-Maint-General R 112.90 INVOICE: 153760
123813 12/16/24 125189 73347 P 12/27/24 6016101 52220 SewerColl-Maint-General R 45.24 INVOICE: 153813
123814 12/18/24 125190 73347 P 12/27/24 6016101 52133 SewerColl-Safety Equip/Su 350.90 INVOICE: 153966
123815 12/17/24 125191 73347 P 12/27/24 6016101 52133 SewerColl-Safety Equip/Su 58.73 INVOICE: 153878
123815 12/17/24 125191 73347 P 12/27/24 6016101 52220 SewerColl-Maint-General R 37.08 INVOICE: 153878
123816 12/13/24 125192 73347 P 12/27/24 6016102 52220 SwrTrtmnt-Maintenance-Gen 38.12 INVOICE: 153747
123817 12/17/24 125193 73347 P 12/27/24 6016102 52220 SwrTrtmnt-Maintenance-Gen 156.31 INVOICE: 153873
123818 12/17/24 125194 73347 P 12/27/24 6016102 52220 SwrTrtmnt-Maintenance-Gen 231.99 INVOICE: 153889
123819 12/05/24 125195 73347 P 12/27/24 6016102 52220 SwrTrtmnt-Maintenance-Gen 158.83 INVOICE: 153313
VENDOR TOTALS 29,587.00 YTD INVOICED 34,413.79 YTD PAID 2,374.13 84832 THE BUTTONWILLOW WAREHOUSE COMPANY

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 123743 12/05/24 125119 73348 P 12/27/24 6016102 52150 SwrTrtmnt-Chemical Suppli 706.88 INVOICE: 1201581
123810 12/12/24 125186 73348 P 12/27/24 6016102 52150 SwrTrtmnt-Chemical Suppli 703.87 INVOICE: 1202014
VENDOR TOTALS 2,248.13 YTD INVOICED 2,248.13 YTD PAID 1,410.75 89691 CDW GOVERNMENT, INC
123773 12/11/24 125149 73349 P 12/27/24 1123601 52127 Airport-Computer Hardware 740.57 INVOICE: AB83E8Y
123774 12/03/24 125150 73349 P 12/27/24 1127102 52127 CDEng-Computer Hardware 382.90 INVOICE: AB7WD3J
123775 12/09/24 125151 73349 P 12/27/24 1121100 52127 CC-Computer Hardware 1,070.93 INVOICE: AB8TJ2L
123776 12/11/24 125152 73349 P 12/27/24 1121100 52127 CC-Computer Hardware 227.60 INVOICE: AB87B2B
123788 12/09/24 125164 250174 73349 P 12/27/24 1121350 52205 IT-Maint-Annual Contracts 12,832.54 INVOICE: AB8M94B
123789 12/10/24 125165 250158 73349 P 12/27/24 1121350 52127 IT-Computer Hardware 7,463.16 INVOICE: AB8Z14Y
123790 12/10/24 125166 250158 73349 P 12/27/24 1121350 52127 IT-Computer Hardware 9,356.56 INVOICE: AB8ZI9P
123791 12/09/24 125167 250158 73349 P 12/27/24 1121350 52127 IT-Computer Hardware 2,378.47 INVOICE: AB8S94K
123792 12/10/24 125168 250158 73349 P 12/27/24 1121350 52127 IT-Computer Hardware 5,982.98 INVOICE: AB8Z14X
123794 12/11/24 125170 250158 73349 P 12/27/24 1121350 52127 IT-Computer Hardware 2,814.16 INVOICE: AB86X9E
VENDOR TOTALS 66,169.44 YTD INVOICED 68,303.98 YTD PAID 43,249.87 1278 CALIF STATE DEPT OF FISH AND WILDLIFE
123772 12/17/24 125148 73350 P 12/27/24 1002200 52240 FirePrevention-Profession 739.50 INVOICE: WR25ES-006
VENDOR TOTALS 11,978.00 YTD INVOICED 11,978.00 YTD PAID 739.50 83132 CALIF STATE FRANCHISE TAX BOARD
123838 12/26/24 125215 73394 P 12/27/24 100 21160 GenFnd-Accr Benef Pay-Mis 50.00 INVOICE: 12.27.24
VENDOR TOTALS 650.00 YTD INVOICED 650.00 YTD PAID 50.00 802 CALIFORNIA CHAMBER OF COMMERCE
123765 12/03/24 125141 73351 P 12/27/24 1001420 52123 HR-Dues-Subscriptions 899.00 INVOICE: SI519997
VENDOR TOTALS 899.00 YTD INVOICED 899.00 YTD PAID 899.00 3796 CANNON CORPORATION
123745 12/09/24 125121 73352 P 12/27/24 6016101 52240 SewerColl-Professional Sv 1,468.75

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 90472
123780 12/05/24 125156 240364 73352 P 12/27/24 6009101 54520 C0215 CapEx-ImprOthThBldgs 16,284.75 INVOICE: 90399
123781 12/11/24 125157 230213 73352 P 12/27/24 1003100 52240 PWEngCapEx-Professional S 1,777.50 INVOICE: 90573
123781 12/11/24 125157 240198 73352 P 12/27/24 1019101 54520 C0201 CapProj-ImprvmntsOthThBld 3,352.00 INVOICE: 90573
123785 12/09/24 125161 240044 73352 P 12/27/24 6019101 54520 C0229 CapEx-ImprvmntsOthTh Bldg 24,904.00 INVOICE: 90462
VENDOR TOTALS 263,715.17 YTD INVOICED 300,946.02 YTD PAID 47,787.00 372 CAROLLO ENGINEERS, PC
123777 12/11/24 125153 250142 73353 P 12/27/24 6109101 54520 C0078 CapEx-ImprvmntsOtherThBld 5,426.25 INVOICE: FB59874
VENDOR TOTALS 28,171.00 YTD INVOICED 51,890.50 YTD PAID 5,426.25 4940 CB AUTOMOTIVE GROUP INC
123832 12/23/24 125209 250192 73395 P 12/27/24 1007151 54540 BldgPrmts-Equipment-Furni 24,934.44 INVOICE: 1708-24.12
VENDOR TOTALS 24,934.44 YTD INVOICED 24,934.44 YTD PAID 24,934.44 4401 CHARTER COMMUNICATIONS
123830 12/01/24 125207 73336 M 12/27/24 1121350 52128 IT-Data Communications 1,200.00 INVOICE: 170600101120124
VENDOR TOTALS 19,106.36 YTD INVOICED 19,226.34 YTD PAID 1,200.00 216 CONSOLIDATED ELECTRICAL DISTR., INC
123739 12/04/24 125115 73354 P 12/27/24 6006001 52220 WtrProd-Maintenance-Gen R 67.77 INVOICE: 5870-1016425
VENDOR TOTALS 3,565.42 YTD INVOICED 4,221.42 YTD PAID 67.77 3147 CORE & MAIN LP
123725 12/09/24 125101 73355 P 12/27/24 6006001 52220 WtrProd-Maintenance-Gen R 1,903.13 INVOICE: W059770
123728 12/09/24 125104 73355 P 12/27/24 6006001 52220 WtrProd-Maintenance-Gen R 1,734.57 INVOICE: W059777
123738 12/10/24 125114 73355 P 12/27/24 6006002 52220 WtrTrtmnt-Maint-General R 2,136.24 INVOICE: W111622
123749 12/04/24 125125 73355 P 12/27/24 6006001 52220 WtrProd-Maintenance-Gen R 9,048.00 INVOICE: V835898
VENDOR TOTALS 42,110.01 YTD INVOICED 49,563.89 YTD PAID 14,821.94 94232 DISCOVERY BENEFITS
123837 12/26/24 125214 73396 P 12/27/24 100 21180 GenFnd-Accr Benef-Section 3,553.75 INVOICE: 12.27.24

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 46,911.95 YTD INVOICED 46,911.95 YTD PAID 3,553.75 3637 DIVERSIFIED PROJECT SERVICES INT'L, INC
123782 10/28/24 125158 230181 73356 P 12/27/24 1019101 54520 PW014 CapEx-ImprvmntsOthThBldgs 6,118.00 INVOICE: 9572996
VENDOR TOTALS 15,454.24 YTD INVOICED 15,454.24 YTD PAID 6,118.00 3312 MONTROSE ENVIRONMENTAL GROUP, INC.
123726 12/06/24 125102 73357 P 12/27/24 6016102 52273 SwrTrtmnt-Lab Fees 3,125.00 INVOICE: CINV-342598
VENDOR TOTALS 3,125.00 YTD INVOICED 3,125.00 YTD PAID 3,125.00 93474 FINANCIAL CREDIT NETWORK
123767 12/19/24 125143 73358 P 12/27/24 600 58090 WtrFnd-Bad Debt Expense 373.44 INVOICE: CPRWTR-24.11
123767 12/19/24 125143 73358 P 12/27/24 601 58090 SewerFnd-Bad Debt Expense 373.44 INVOICE: CPRWTR-24.11
VENDOR TOTALS 1,349.51 YTD INVOICED 1,349.51 YTD PAID 746.88 149 THE GAS COMPANY
123798 12/23/24 125174 73331 M 12/27/24 1001410 52161 ASAdmin-Utilities-Gas 564.87 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 6023601 52161 Airport-Utilities-Gas 262.24 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1003257 52161 PWFacLibCHUtilities-Gas 1,774.81 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1253120 52161 FleetMaint-Utilities-Gas 473.30 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1004306 52161 NeighbPrks-Utilities-Gas 236.65 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1003257 52161 PWFacLibCHUtilities-Gas 236.64 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1003255 52161 PWFacMuniPool-Utilities-G 2,503.89 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1003258 52161 PWFacPSC-Utilities-Gas 1,948.14 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1003300 52161 StMaint-Utilities-Gas 229.97 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1003302 52161 StTrees-Utilities-Gas 114.98 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1003304 52161 DrngMaint-Utilities-Gas 114.98 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 1003261 52161 PWFacTransit-Utilities-Ga 277.77 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 6006001 52161 WtrProd-Utilities-Gas 369.32 INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 6016102 52161 SwrTrtmnt-Utilities-Gas 6,047.16

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 24.12
123798 12/23/24 125174 73331 M 12/27/24 6016101 52161 SewerColl-Utilities-Gas 84.86 INVOICE: 24.12
VENDOR TOTALS 48,605.85 YTD INVOICED 50,140.97 YTD PAID 15,239.58 4352 VANESSA GOMEZ
123759 11/07/24 125135 73359 P 12/27/24 1002110 52260 PDPtrlOps-Travel and Trai 129.00 INVOICE: TMA 25-121
VENDOR TOTALS 536.00 YTD INVOICED 536.00 YTD PAID 129.00 3592 GSI WATER SOLUTIONS, INC
123755 12/12/24 125131 250069 73360 P 12/27/24 6006004 52240 GWtrMgmt-Professional Ser 6,606.87 INVOICE: 0667.031-5
VENDOR TOTALS 34,132.82 YTD INVOICED 34,132.82 YTD PAID 6,606.87 4399 HAAKER EQUIPMENT CO
123744 12/09/24 125120 73361 P 12/27/24 6016101 52120 SewerColl-Office Expense 2,760.20 INVOICE: W5A0R0
VENDOR TOTALS 280,793.88 YTD INVOICED 281,721.67 YTD PAID 2,760.20 4034 RODNEY D. THURMAN
123803 08/22/24 125179 240287 73362 P 12/27/24 1007101 52240 CDPlng-Professional Servi 750.00 INVOICE: 12624
VENDOR TOTALS 2,100.00 YTD INVOICED 2,100.00 YTD PAID 750.00 4261 IANNETTA FAMILY TRUST
123756 12/17/24 125132 250002 73363 P 12/27/24 1003250 52145 PWFacMaintRents&Leases-St 13,000.00 INVOICE: 250002-25.01
VENDOR TOTALS 106,049.10 YTD INVOICED 106,049.10 YTD PAID 13,000.00 2207 KD JANNI LANDSCAPING, INC
123806 10/29/24 125182 250157 73364 P 12/27/24 3085005 52205 Maintenance-Annual Contra 311.20 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085007 52205 Maintenance-Annual Contra 393.01 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085008 52205 Maintenance-Annual Contra 18.86 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085009 52205 Maintenance-Annual Contra 139.57 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085013 52205 Maintenance-Annual Contra 533.52 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085016 52205 Maintenance-Annual Contra 93.36 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085021 52205 Maintenance-Annual Contra 829.90 INVOICE: 75219

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 123806 10/29/24 125182 250157 73364 P 12/27/24 3085022 52205 Maintenance-Annual Contra 1,177.03 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085027 52205 Maintenance-Annual Contra 125.28 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085032 52205 Maintenance-Annual Contra 148.87 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085033 52205 Maintenance-Annual Contra 12.07 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085037 52205 Maintenance-Annual Contra 241.41 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085038 52205 Maintenance-Annual Contra 148.87 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085039 52205 Maintenance-Annual Contra 148.87 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085040 52205 Maintenance-Annual Contra 12.07 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085043 52205 Maintenance-Annual Contra 11.79 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085044 52205 Maintenance-Annual Contra 339.09 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085045A 52205 Maintenance-Annual Contra 1,204.96 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085045B 52205 Maintenance-Annual Contra 1,504.20 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085045C 52205 Maintenance-Annual Contra 913.69 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085045D 52205 Maintenance-Annual Contra 1,233.68 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085045E 52205 Maintenance-Annual Contra 393.01 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085046 52205 Maintenance-Annual Contra 646.37 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085048 52205 Maintenance-Annual Contra 148.87 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085049 52205 Maintenance-Annual Contra 1,997.17 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085050 52205 Maintenance-Annual Contra 10.30 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085057 52205 Maintenance-Annual Contra 490.87 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085059 52205 Maintenance-Annual Contra 486.52 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085063 52205 Maintenance-Annual Contra 973.54 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085064 52205 Maintenance-Annual Contra 201.18 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085067 52205 Maintenance-Annual Contra 704.12 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085068 52205 Maintenance-Annual Contra 712.57 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085073 52205 Maintenance-Annual Contra 400.59

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085074 52205 Maintenance-Annual Contra 243.26 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085075 52205 Maintenance-Annual Contra 299.76 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085076A 52205 Maintenance-Annual Contra 498.92 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085076B 52205 Maintenance-Annual Contra 245.44 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085081 52205 Maintenance-Annual Contra 246.70 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085086 52205 Maintenance-Annual Contra 570.96 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085088 52205 Maintenance-Annual Contra 883.59 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085098 52205 Maintenance-Annual Contra 1,086.06 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085101 52205 Maintenance-Annual Contra 398.99 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085102 52205 Maintenance-Annual Contra 142.51 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085103 52205 Maintenance-Annual Contra 467.54 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085106 52205 Maintenance-Annual Contra 727.31 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085110 52205 Maintenance-Annual Contra 397.07 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085116 52205 Maintenance-Annual Contra 245.44 INVOICE: 75219
123806 10/29/24 125182 250157 73364 P 12/27/24 3085117 52205 Maintenance-Annual Contra 245.44 INVOICE: 75219
123807 09/29/24 125183 250157 73364 P 12/27/24 3085005 52205 Maintenance-Annual Contra 311.21 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085007 52205 Maintenance-Annual Contra 393.01 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085008 52205 Maintenance-Annual Contra 18.86 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085009 52205 Maintenance-Annual Contra 139.57 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085013 52205 Maintenance-Annual Contra 533.52 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085016 52205 Maintenance-Annual Contra 93.36 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085021 52205 Maintenance-Annual Contra 829.90 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085022 52205 Maintenance-Annual Contra 1,177.03 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085027 52205 Maintenance-Annual Contra 125.28 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085032 52205 Maintenance-Annual Contra 148.87 INVOICE: 75052

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 123807 09/29/24 125183 250157 73364 P 12/27/24 3085033 52205 Maintenance-Annual Contra 12.07 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085037 52205 Maintenance-Annual Contra 241.41 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085038 52205 Maintenance-Annual Contra 148.87 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085039 52205 Maintenance-Annual Contra 148.87 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085040 52205 Maintenance-Annual Contra 12.07 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085043 52205 Maintenance-Annual Contra 11.79 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085044 52205 Maintenance-Annual Contra 339.09 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085045A 52205 Maintenance-Annual Contra 1,204.96 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085045B 52205 Maintenance-Annual Contra 1,504.20 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085045C 52205 Maintenance-Annual Contra 913.69 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085045D 52205 Maintenance-Annual Contra 1,233.68 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085045E 52205 Maintenance-Annual Contra 393.01 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085046 52205 Maintenance-Annual Contra 646.37 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085048 52205 Maintenance-Annual Contra 148.87 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085049 52205 Maintenance-Annual Contra 1,997.17 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085050 52205 Maintenance-Annual Contra 10.29 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085057 52205 Maintenance-Annual Contra 490.87 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085059 52205 Maintenance-Annual Contra 486.51 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085063 52205 Maintenance-Annual Contra 973.54 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085064 52205 Maintenance-Annual Contra 201.18 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085067 52205 Maintenance-Annual Contra 704.12 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085068 52205 Maintenance-Annual Contra 712.57 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085073 52205 Maintenance-Annual Contra 400.59 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085074 52205 Maintenance-Annual Contra 243.26 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085075 52205 Maintenance-Annual Contra 299.76 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085076A 52205 Maintenance-Annual Contra 498.92

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085076B 52205 Maintenance-Annual Contra 245.44 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085081 52205 Maintenance-Annual Contra 246.70 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085086 52205 Maintenance-Annual Contra 570.96 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085088 52205 Maintenance-Annual Contra 883.59 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085098 52205 Maintenance-Annual Contra 1,086.06 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085101 52205 Maintenance-Annual Contra 398.99 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085102 52205 Maintenance-Annual Contra 142.52 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085103 52205 Maintenance-Annual Contra 467.54 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085106 52205 Maintenance-Annual Contra 727.31 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085110 52205 Maintenance-Annual Contra 397.07 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085116 52205 Maintenance-Annual Contra 245.44 INVOICE: 75052
123807 09/29/24 125183 250157 73364 P 12/27/24 3085117 52205 Maintenance-Annual Contra 245.44 INVOICE: 75052
VENDOR TOTALS 205,155.13 YTD INVOICED 252,931.10 YTD PAID 46,810.80 4405 KIMLEY-HORN AND ASSOCIATES, INC,
123783 12/15/24 125159 250166 73365 P 12/27/24 1019101 54520 C0137 CapProj-Improvements NonB 2,370.27 INVOICE: 30381674
VENDOR TOTALS 2,370.27 YTD INVOICED 52,580.75 YTD PAID 2,370.27 217 L. N. CURTIS & SONS
123779 12/12/24 125155 250132 73366 P 12/27/24 1002230 54540 ES022 ESEmrRsps-Equipment-Furn 47,415.00 INVOICE: INV895135
VENDOR TOTALS 57,470.63 YTD INVOICED 57,470.63 YTD PAID 47,415.00 4678 METERSYS, LLC
122966 11/22/24 124317 250042 73367 P 12/27/24 6009101 54520 C0076 CapEx-Imprvmnt Other Than 22,941.00 INVOICE: INV-000996
VENDOR TOTALS 45,156.00 YTD INVOICED 45,156.00 YTD PAID 22,941.00 3541 MNS ENGINEERS, INC
123753 10/15/24 125129 240363 73368 P 12/27/24 1007101 52240 CDPlng-Professional Servi 465.00 INVOICE: 87698
123753 10/15/24 125129 240363 73368 P 12/27/24 406 23040 CustDep-Customer Deposits 387.50 INVOICE: 87698

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 123753 10/15/24 125129 240363 73368 P 12/27/24 406 23046 CustDep-Planning Proj Dep 620.00 INVOICE: 87698
VENDOR TOTALS 48,165.25 YTD INVOICED 76,516.65 YTD PAID 1,472.50 91214 MURPHY SANTA MARIA 1, LLC
123757 12/23/24 125133 250001 73369 P 12/27/24 1001410 52145 ASAdmin-Rents-Leases-Stru 10,593.00 INVOICE: 250001-25.01
VENDOR TOTALS 63,310.00 YTD INVOICED 63,310.00 YTD PAID 10,593.00 3920 NEW TIMES
123770 12/19/24 125146 73370 P 12/27/24 1019101 54510 ES020 CapEx-Buildings 234.00 INVOICE: 374810
123770 12/19/24 125146 73370 P 12/27/24 1019101 54520 C0225 CapEx-ImprvmntsOthThBldgs 234.00 INVOICE: 374810
VENDOR TOTALS 9,249.00 YTD INVOICED 9,834.00 YTD PAID 468.00 86393 NEWTON CONSTRUCTION & MANAGEMENT, INC
123802 11/06/24 125178 250147 73371 P 12/27/24 1019101 54510 ES007 CapProj-Buildings 268,184.55 INVOICE: 22016R
VENDOR TOTALS 369,952.35 YTD INVOICED 369,952.35 YTD PAID 268,184.55 114 PACIFIC GAS & ELECTRIC
123824 12/09/24 125200 73334 M 12/27/24 6016101 52164 SewerColl-Utilities-Elect 6,850.07 INVOICE: 4747848157-24.11
123824 12/09/24 125200 73334 M 12/27/24 6016102 52164 SwrTrtmnt-Utilities-Elect 35,847.10 INVOICE: 4747848157-24.11
123825 12/06/24 125201 73335 M 12/27/24 6006002 52164 WtrTrtmnt-Utilities-Elect 10,662.57 INVOICE: 2088474330-24.11
123825 12/06/24 125201 73335 M 12/27/24 6006001 52164 WtrProd-Utilities-Electri 72,219.20 INVOICE: 2088474330-24.11
VENDOR TOTALS 1,251,764.59 YTD INVOICED 1,621,330.72 YTD PAID 125,578.94 87746 PASO ROBLES PROFESSIONAL FIREFIGHTERS
123836 12/26/24 125213 73397 P 12/27/24 100 21121 GenFnd-Accr Ben Pay-Fire 2,369.60 INVOICE: 12.27.24
VENDOR TOTALS 31,332.88 YTD INVOICED 31,332.88 YTD PAID 2,369.60 1031 PASO ROBLES JOINT UNIFIED SCHOOL DIST
123822 12/13/24 125197 73372 P 12/27/24 6016102 52235 SwrTrtmnt-Public Educatio 99.50 INVOICE: 250065
VENDOR TOTALS 99.50 YTD INVOICED 99.50 YTD PAID 99.50
4304 PASO ROBLES PLUMBING, HEATING & AIR
123737 12/12/24 125113 73373 P 12/27/24 6016102 52220 SwrTrtmnt-Maintenance-Gen 1,698.00

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 49777319
123742 12/12/24 125118 73373 P 12/27/24 6016102 52215 SwrTrtmnt-Maint PW Serv A 100.00 INVOICE: 49918330
VENDOR TOTALS 5,774.56 YTD INVOICED 6,892.45 YTD PAID 1,798.00 540 PASO ROBLES POLICE OFFICERS ASSOC
123835 12/26/24 125212 73398 P 12/27/24 100 21120 GenFnd-Accr Benef Pay-PD 2,295.00 INVOICE: 12.27.24
VENDOR TOTALS 24,862.50 YTD INVOICED 24,862.50 YTD PAID 2,295.00 2938 PASO ROBLES ROLL-OFF INC
123731 10/08/24 125107 73374 P 12/27/24 6016102 52165 SwrTrtmnt-Utilities-Sanit 198.88 INVOICE: 2781924
123732 12/10/24 125108 73374 P 12/27/24 6016102 52165 SwrTrtmnt-Utilities-Sanit 198.88 INVOICE: 2807419
123734 12/10/24 125110 73374 P 12/27/24 6016101 52165 SewerColl-Utilities-Sanit 269.75 INVOICE: 2807418
123808 12/17/24 125184 73374 P 12/27/24 6016102 52165 SwrTrtmnt-Utilities-Sanit 198.88 INVOICE: 2807581
VENDOR TOTALS 12,395.07 YTD INVOICED 14,001.72 YTD PAID 866.39 123 PASO ROBLES WASTE & RECYCLE
123763 12/18/24 125139 73375 P 12/27/24 1003304 52350 DrngMaint-Special Project 146.30 INVOICE: 2807591
VENDOR TOTALS 23,987.66 YTD INVOICED 28,656.89 YTD PAID 146.30 88968 PAVEMENT ENGINEERING, INC
123786 12/10/24 125162 250024 73376 P 12/27/24 1019101 54520 C0226 CapEx-ImprvmntsOthThBldgs 5,718.75 INVOICE: 2411-067
123787 12/10/24 125163 250023 73376 P 12/27/24 1019101 54520 C0225 CapEx-ImprvmntsOthThBldgs 6,561.25 INVOICE: 2411-066
VENDOR TOTALS 164,190.75 YTD INVOICED 173,140.75 YTD PAID 12,280.00 4891 PROFESSIONAL METERS, INC.
123831 12/06/24 125208 250127 73377 P 12/27/24 6009101 54520 C0076 CapEx-Imprvmnt Other Than 96,882.09 INVOICE: 241026.02
VENDOR TOTALS 125,797.82 YTD INVOICED 125,797.82 YTD PAID 96,882.09 87172 ANTONIO RUIZ
123758 11/07/24 125134 73378 P 12/27/24 1002120 52260 PDInvstDet-Travel and Tra 129.00 INVOICE: TMA 25-122
VENDOR TOTALS 129.00 YTD INVOICED 129.00 YTD PAID 129.00 92859 SAN LUIS OBISPO CO. PUBLIC WORKS DEPT

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 123828 11/27/24 125205 73379 P 12/27/24 6006001 52410 WtrProd-NW County Payment 149,821.20 INVOICE: 1603
123828 11/27/24 125205 73379 P 12/27/24 6006001 52400 WtrProd-NW County Payment 437,571.60 INVOICE: 1603
123829 11/27/24 125206 73379 P 12/27/24 6006001 52410 WtrProd-NW County Payment -385,645.47 INVOICE: 1604
VENDOR TOTALS 429,386.19 YTD INVOICED 5,638,333.39 YTD PAID 201,747.33 87058 SCIENCE DISCOVERY
123746 12/13/24 125122 73380 P 12/27/24 6016102 52235 SwrTrtmnt-Public Educatio 541.00 INVOICE: 1551
123747 12/13/24 125123 73380 P 12/27/24 6016102 52235 SwrTrtmnt-Public Educatio 508.00 INVOICE: 1554
VENDOR TOTALS 2,261.00 YTD INVOICED 2,261.00 YTD PAID 1,049.00 3810 LOCAL 620, SEIU, AFL-CIO,CLC
123834 12/26/24 125211 73399 P 12/27/24 100 21130 GenFnd-Accr Benef Pay-SEI 3,258.02 INVOICE: 12.27.24
VENDOR TOTALS 41,816.30 YTD INVOICED 41,816.30 YTD PAID 3,258.02 4932 SO CAL RESURFACING INC
123826 08/23/24 125203 250183 73381 P 12/27/24 1014301 52220 PW028 CentPk-MaintGeneral R&M 14,600.00 INVOICE: 2934
VENDOR TOTALS 14,600.00 YTD INVOICED 14,600.00 YTD PAID 14,600.00 1722 STANTEC
123769 12/17/24 125145 73382 P 12/27/24 1003100 52240 PWEngCapEx-Professional S 1,554.00 INVOICE: 2329338
VENDOR TOTALS 127,779.23 YTD INVOICED 175,021.00 YTD PAID 1,554.00 479 SWRCB - DRINKING WATER PROGRAM FEES
123768 12/04/24 125144 73383 P 12/27/24 6106301 52253 UTL-RecyWtr-Permit Fees 3,945.00 INVOICE: WD-0279664
123811 12/04/24 125187 73383 P 12/27/24 6006001 52253 WtrProd-Permit Fees 3,630.00 INVOICE: WD-0279969
VENDOR TOTALS 7,575.00 YTD INVOICED 7,575.00 YTD PAID 7,575.00 3272 STATE WATER RESOURCES CONTROL BOARD
123750 12/04/24 125126 73384 P 12/27/24 6126200 52253 UTLSW-Permit Fees 510.00 INVOICE: WD-0279700
123751 12/04/24 125127 73385 P 12/27/24 6016102 52253 SwrTrtmnt-Permit Fees 45,078.00 INVOICE: WD-0279939
123820 12/04/24 125196 73386 P 12/27/24 6126200 52253 UTLSW-Permit Fees 22,737.00 INVOICE: WD-0273981

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 3,273,041.77 YTD INVOICED 3,273,041.77 YTD PAID 68,325.00 4165 KODY STEWART
123761 10/01/24 125137 73387 P 12/27/24 1002110 52260 PDPtrlOps-Travel and Trai 1,150.00 INVOICE: TMA 25-092
VENDOR TOTALS 1,150.00 YTD INVOICED 1,150.00 YTD PAID 1,150.00 2108 STILLWATER SCIENCES
123778 12/13/24 125154 220316 73388 P 12/27/24 6109101 54520 C0078 CapEx-ImprvmntsOtherThBld 1,063.75 INVOICE: 07660227
VENDOR TOTALS 17,763.50 YTD INVOICED 24,154.50 YTD PAID 1,063.75 4451 TABLET COMMAND, INC.
123718 11/05/24 125094 73389 P 12/27/24 1002230 52123 ESEmrRsps-Dues-Subscripti 20,700.00 INVOICE: INV-1219
VENDOR TOTALS 20,700.00 YTD INVOICED 20,700.00 YTD PAID 20,700.00 86341 UNITED WAY OF SLO COUNTY
123833 12/26/24 125210 73400 P 12/27/24 100 21210 GenFnd-Accr Benef-United 22.50 INVOICE: 12.27.24
VENDOR TOTALS 105.00 YTD INVOICED 105.00 YTD PAID 22.50 4082 U.S. BANK NA
123799 11/18/24 125175 73332 M 12/27/24 7128240 53410 SRDAHouse-Interest Retire 36,918.75 INVOICE: 2741335
123799 11/18/24 125175 73332 M 12/27/24 712 10020 SAOblig-Fiscal Agent Cash -27,758.40 INVOICE: 2741335
123800 11/15/24 125176 73333 M 12/27/24 7128240 53410 SRDAHouse-Interest Retire 213,990.63 INVOICE: 2738720
123800 11/15/24 125176 73333 M 12/27/24 712 10020 SAOblig-Fiscal Agent Cash -49,358.59 INVOICE: 2738720
VENDOR TOTALS 2,703,334.33 YTD INVOICED 2,705,242.33 YTD PAID 173,792.39 3388 HD SUPPLY FACILITIES MAINTENANCE LTD
123727 12/12/24 125103 73390 P 12/27/24 6016102 52140 SwrTrtmnt-Laboratory Supp 26.65 INVOICE: INV00566769
123736 12/09/24 125112 73390 P 12/27/24 6016101 52220 SewerColl-Maint-General R 919.10 INVOICE: INV00562474
VENDOR TOTALS 35,090.06 YTD INVOICED 39,605.79 YTD PAID 945.75 4056 JUAN VALDEZ
123760 11/04/24 125136 73391 P 12/27/24 1002110 52260 PDPtrlOps-Travel and Trai 129.00 INVOICE: TMA 25-118

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 12/26/2024 16:04
User: NCarranza
Program ID: appdwarr

WARRANT #:122724 TO FISCAL 2025/06 07/01/2024 TO 06/25/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 462.00 YTD INVOICED 462.00 YTD PAID 129.00 3489 DUSTIN VIRGIL
123741 12/16/24 125117 73392 P 12/27/24 1002230 52265 ESEmrRsps-TuitionReimburs 500.00 INVOICE: WR25AS-033
VENDOR TOTALS 1,725.00 YTD INVOICED 1,725.00 YTD PAID 500.00 3867 VITAL RECORDS HOLDING, LLC
123764 11/30/24 125140 73393 P 12/27/24 1003100 52121 PWEngCapEx-Storage 504.39 INVOICE: 4616359
VENDOR TOTALS 8,621.66 YTD INVOICED 10,573.61 YTD PAID 504.39 REPORT TOTALS 1,462,447.75

COUNT AMOUNT
TOTAL PRINTED CHECKS 64 1,146,540.54
TOTAL MANUAL CHECKS 7 315,907.21
** END OF REPORT - Generated by Nayeli Carranza **

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 91862 AT&T
123880 12/24/24 125257 73410 P 01/03/25 1124105 52128 LibAdmin-Data Communicati 991.58 INVOICE: 24.12
123880 12/24/24 125257 73410 P 01/03/25 1122100 52128 PDAdmin-Data Communicatio 34.69 INVOICE: 24.12
123880 12/24/24 125257 73410 P 01/03/25 1122250 52128 ESAdmin-Data Communicatio 32.32 INVOICE: 24.12
123880 12/24/24 125257 73410 P 01/03/25 1126101 52128 SewerColl-Data Communicat 169.95 INVOICE: 24.12
123880 12/24/24 125257 73410 P 01/03/25 1126101 52128 SewerColl-Data Communicat 32.41 INVOICE: 24.12
123880 12/24/24 125257 73410 P 01/03/25 1126001 52128 WtrProd-Data Communicatio 65.68 INVOICE: 24.12
123880 12/24/24 125257 73410 P 01/03/25 1124105 52128 LibAdmin-Data Communicati 94.91 INVOICE: 24.12
123880 12/24/24 125257 73410 P 01/03/25 1122100 52128 PDAdmin-Data Communicatio 388.50 INVOICE: 24.12
123880 12/24/24 125257 73410 P 01/03/25 1122250 52128 ESAdmin-Data Communicatio 191.35 INVOICE: 24.12
VENDOR TOTALS 31,212.82 YTD INVOICED 35,885.14 YTD PAID 2,001.39 90187 JOSE ABARCA
123876 12/24/24 125253 73411 P 01/03/25 6006002 52263 WtrTrtmnt-Boot&Tool Allow 309.93 INVOICE: WR25PWD-070
VENDOR TOTALS 414.93 YTD INVOICED 414.93 YTD PAID 309.93 89144 LUCAS ABARCA
123939 01/01/25 125316 73412 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 412.70 INVOICE: 25.01
VENDOR TOTALS 2,870.30 YTD INVOICED 2,870.30 YTD PAID 412.70 3966 ADDICTION MEDICINE CONSULTANTS, INC
123864 12/20/24 125241 73413 P 01/03/25 1001420 52123 HR-Dues-Subscriptions 175.00 INVOICE: 1002
123865 12/20/24 125242 73413 P 01/03/25 1001420 52123 HR-Dues-Subscriptions 4,455.00 INVOICE: 12M26
VENDOR TOTALS 4,630.00 YTD INVOICED 4,630.00 YTD PAID 4,630.00 88293 TERRY AFANA
123940 01/01/25 125317 73414 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 82035 JIM APP
123941 01/01/25 125318 73415 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 672 MARTIN ASCHLE
123942 01/01/25 125319 73416 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 400.00 INVOICE: 25.01
VENDOR TOTALS 2,800.00 YTD INVOICED 2,800.00 YTD PAID 400.00 258 BADGER METER, INC
123927 12/26/24 125304 240151 73417 P 01/03/25 6009101 54520 C0076 CapEx-Imprvmnt Other Than 5,512.50 INVOICE: 1704416
VENDOR TOTALS 729,730.56 YTD INVOICED 2,069,123.85 YTD PAID 5,512.50 818 JAY BAUGUESS
123943 01/01/25 125320 73418 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 83783 BARBARA BILYEU
123944 01/01/25 125321 73419 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 4262 THE BLUEPRINTER
123844 12/31/24 125221 73420 P 01/03/25 1019101 54520 C0084 CapEx-Imprvmnt Other Than 130.50 INVOICE: 124-6275
123845 12/31/24 125222 73420 P 01/03/25 6029101 54520 C0240 CapEx-ImprvmntsOthThBldgs 4.00 INVOICE: 124-6274-B
123846 12/31/24 125223 73420 P 01/03/25 6029101 54520 C0240 CapEx-ImprvmntsOthThBldgs 64.71 INVOICE: 124-6274-A
123847 12/31/24 125224 73420 P 01/03/25 6019101 54520 C0203 CapEx-ImprvmntsOthThBldgs 334.38 INVOICE: 124-6272
123848 12/31/24 125225 73420 P 01/03/25 1014304 54520 C0194 CapEx-ImprvmntOthThBldgs 135.12 INVOICE: 124-6270
123849 12/31/24 125226 73420 P 01/03/25 1019101 54520 C0225 CapEx-ImprvmntsOthThBldgs 30.99 INVOICE: 124-6271-A
123850 12/31/24 125227 73420 P 01/03/25 1019101 54520 C0225 CapEx-ImprvmntsOthThBldgs 4.00 INVOICE: 124-6271-B
123883 12/31/24 125260 73420 P 01/03/25 1003300 52220 StMaint-Maint-General R&M 184.88 INVOICE: 24-1603
VENDOR TOTALS 10,034.38 YTD INVOICED 11,913.88 YTD PAID 888.58 664 GARY BOLLINGER
123945 01/01/25 125322 73421 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 992 STEVE BOSWELL
123946 01/01/25 125323 73422 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 85679 DAVID BOUFFARD
123947 01/01/25 125324 73423 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 89459 JAY BREMER
123948 01/01/25 125325 73424 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 683 BRENNTAG PACIFIC, INC
123873 12/12/24 125250 73425 P 01/03/25 6016102 52150 SwrTrtmnt-Chemical Suppli 19,101.03 INVOICE: BPI482391
VENDOR TOTALS 76,399.44 YTD INVOICED 83,136.90 YTD PAID 19,101.03 88022 MARTHA BRIAR
123949 01/01/25 125326 73426 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 1086 MIKE BRUCE
123928 01/01/25 125305 73427 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 4507 BSK ASSOCIATES
123922 12/26/24 125299 73428 P 01/03/25 6006001 52273 WtrProd-Lab Fees 1,875.00 INVOICE: AH32959
VENDOR TOTALS 1,875.00 YTD INVOICED 1,875.00 YTD PAID 1,875.00 94470 BURT INDUSTRIAL SUPPLY
123919 12/20/24 125296 73429 P 01/03/25 6023601 52220 Airport-Maintenance-Gen R 176.87 INVOICE: 154066
VENDOR TOTALS 29,763.87 YTD INVOICED 34,590.66 YTD PAID 176.87

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 4064 ROBERT BURTON
123950 01/01/25 125327 73430 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 412.70 INVOICE: 25.01
VENDOR TOTALS 2,870.30 YTD INVOICED 2,870.30 YTD PAID 412.70 681 TERRI BUTTS
123951 01/01/25 125328 73431 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 89691 CDW GOVERNMENT, INC
123877 12/16/24 125254 73432 P 01/03/25 1122100 52127 PDAdmin-Computer Hardware 1,667.80 INVOICE: AB9R69E
123878 12/16/24 125255 250158 73432 P 01/03/25 1121350 52127 IT-Computer Hardware 1,293.87 INVOICE: AB9RM2R
123891 12/17/24 125268 73432 P 01/03/25 1122100 52127 PDAdmin-Computer Hardware 236.19 INVOICE: AB9SL4L
123892 12/19/24 125269 73432 P 01/03/25 1127101 52127 CDPlng-Computer Hardware 1,922.47 INVOICE: AC1BB3U
VENDOR TOTALS 71,289.77 YTD INVOICED 73,424.31 YTD PAID 5,120.33 3781 CALIFORNIA COAST BREWING CO
123933 01/01/25 125310 73433 P 01/03/25 1003110 52120 E0022 CommEvnts-Office Expense 5,412.00 INVOICE: WR25AS-035
VENDOR TOTALS 6,412.00 YTD INVOICED 6,412.00 YTD PAID 5,412.00 82016 CARMEN CANTALUPO
123952 01/01/25 125329 73434 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 400.00 INVOICE: 25.01
VENDOR TOTALS 2,800.00 YTD INVOICED 2,800.00 YTD PAID 400.00 2266 ANTHONY CARMINATI
123953 01/01/25 125330 73435 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 412.70 INVOICE: 25.01
VENDOR TOTALS 2,870.30 YTD INVOICED 2,870.30 YTD PAID 412.70 597 DENNIS CASSIDY
123930 01/01/25 125307 73436 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 671 JOSE CASTRO
123912 12/24/24 125289 73437 P 01/03/25 1003250 52260 PWMaintAdmiTravel and Tra 322.00 INVOICE: TMA 25-144

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 322.00 YTD INVOICED 322.00 YTD PAID 322.00 4945 CHARGED UP EVS
123913 12/24/24 125290 73438 P 01/03/25 1007151 43030 GenFnd-Building Permit Fe 288.00 INVOICE: WR25CDD-044
VENDOR TOTALS 288.00 YTD INVOICED 288.00 YTD PAID 288.00 89786 DOUG CHASE
123954 01/01/25 125331 73439 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 333.70 INVOICE: 25.01
VENDOR TOTALS 2,367.40 YTD INVOICED 2,367.40 YTD PAID 333.70 89031 ROBERT CHUBBUCK
123955 01/01/25 125332 73440 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 3377 CINTAS
123875 12/19/24 125252 73441 P 01/03/25 6016101 52167 SewerColl-Uniform/Laundry 123.85 INVOICE: 4215247390
123875 12/19/24 125252 73441 P 01/03/25 6016102 52167 SwrTrtmnt-Uniform/Laundry 153.78 INVOICE: 4215247390
VENDOR TOTALS 20,538.72 YTD INVOICED 22,086.60 YTD PAID 277.63 87598 CINTAS FIRST AID & SAFETY
123862 12/20/24 125239 73442 P 01/03/25 6016102 52133 SwrTrtmnt-Safety EquipSup 390.10 INVOICE: 5245675816
123862 12/20/24 125239 73442 P 01/03/25 6016101 52133 SewerColl-Safety Equip/Su 199.65 INVOICE: 5245675816
VENDOR TOTALS 7,483.13 YTD INVOICED 9,279.53 YTD PAID 589.75 1298 CLINICAL LABORATORY OF
123858 12/16/24 125235 73443 P 01/03/25 6006001 52273 WtrProd-Lab Fees 1,547.50 INVOICE: 2402026-PAS01
123859 12/20/24 125236 73443 P 01/03/25 6006002 52273 WtrTrtmnt-Lab Fees 45.00 INVOICE: 1010557
123859 12/20/24 125236 73443 P 01/03/25 6006001 52273 WtrProd-Lab Fees 1,162.50 INVOICE: 1010557
VENDOR TOTALS 14,155.00 YTD INVOICED 22,802.00 YTD PAID 2,755.00 3958 COASTLINE EQUIPMENT
123914 09/24/24 125291 73444 P 01/03/25 1253120 52241 FleetMaintOutside Svc-Veh 1,340.72 INVOICE: 1170670

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 125,029.06 YTD INVOICED 190,708.89 YTD PAID 1,340.72 45 MIKE COMPTON
123956 01/01/25 125333 73445 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 3147 CORE & MAIN LP
123856 12/16/24 125233 73446 P 01/03/25 6006001 52220 WtrProd-Maintenance-Gen R 153.68 INVOICE: W175069
123857 12/11/24 125234 73446 P 01/03/25 6006001 52220 WtrProd-Maintenance-Gen R 1,737.42 INVOICE: W059890
123869 12/13/24 125246 73446 P 01/03/25 6006001 52220 WtrProd-Maintenance-Gen R 1,244.98 INVOICE: W153719
123870 12/12/24 125247 73446 P 01/03/25 6006001 52220 WtrProd-Maintenance-Gen R 1,838.99 INVOICE: W153289
123923 12/20/24 125300 73446 P 01/03/25 6006001 52220 WtrProd-Maintenance-Gen R 781.20 INVOICE: V388850
VENDOR TOTALS 47,866.28 YTD INVOICED 55,320.16 YTD PAID 5,756.27 4493 COUNTRY ROSE PLANT & FLOWER CO.
123916 12/23/24 125293 73447 P 01/03/25 6023601 52120 Airport-Office Expense 60.00 INVOICE: INV-000092
VENDOR TOTALS 1,435.00 YTD INVOICED 1,930.00 YTD PAID 60.00 3992 CSG CONSULTANTS, INC
123902 11/01/24 125279 250016 73448 P 01/03/25 1007151 52242 BldgPrmts-Plan Check Serv 7,984.63 INVOICE: B242014
123903 12/02/24 125280 250016 73448 P 01/03/25 1007151 52242 BldgPrmts-Plan Check Serv 4,738.38 INVOICE: B242221
VENDOR TOTALS 32,832.39 YTD INVOICED 62,981.52 YTD PAID 12,723.01 929 VEEDA CUMMING
123957 01/01/25 125334 73449 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 400.00 INVOICE: 25.01
VENDOR TOTALS 2,800.00 YTD INVOICED 2,800.00 YTD PAID 400.00 83156 JULIE DAHLEN
123958 01/01/25 125335 73450 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 82073 NICKI DANA
123959 01/01/25 125336 73451 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 333.70

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 25.01
VENDOR TOTALS 2,367.40 YTD INVOICED 2,367.40 YTD PAID 333.70 179 JODY DAUTH
123960 01/01/25 125337 73452 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 88672 RAYMOND DAUTH
123961 01/01/25 125338 73453 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 89253 SUSAN DeCARLI
123962 01/01/25 125339 73454 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 333.70 INVOICE: 25.01
VENDOR TOTALS 2,367.40 YTD INVOICED 2,367.40 YTD PAID 333.70 2218 DELTA LIQUID ENERGY
123874 12/19/24 125251 73455 P 01/03/25 6016102 52132 SwrTrtmnt-Fuel and Oil 20.45 INVOICE: 109165
VENDOR TOTALS 855.94 YTD INVOICED 872.15 YTD PAID 20.45 93272 JEFFREY DEPETRO
123963 01/01/25 125340 73456 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 412.70 INVOICE: 25.01
VENDOR TOTALS 2,870.30 YTD INVOICED 2,870.30 YTD PAID 412.70 90023 CINDY DUFF
123964 01/01/25 125341 73457 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 81869 KELLY DUNHAM
123931 01/01/25 125308 73458 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 4217 KEN ELLSTROM
123965 01/01/25 125342 73459 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 83173 LAURIE ENGSTROM
123966 01/01/25 125343 73460 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 1127 ED ESCOBAR
123967 01/01/25 125344 73461 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 2464 JOHN FALKENSTIEN
123968 01/01/25 125345 73462 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 83174 DENNIS FANSLER
123969 01/01/25 125346 73463 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 173 FARM SUPPLY CO
123854 12/16/24 125231 73464 P 01/03/25 6006002 52220 WtrTrtmnt-Maint-General R 23.57 INVOICE: 287410
VENDOR TOTALS 3,600.55 YTD INVOICED 4,078.15 YTD PAID 23.57 85364 FERGUSON ENTERPRISES INC #1350
123866 12/23/24 125243 73465 P 01/03/25 6016102 52220 SwrTrtmnt-Maintenance-Gen 2,823.90 INVOICE: 5574942
123924 12/18/24 125301 73465 P 01/03/25 6006001 52220 WtrProd-Maintenance-Gen R 196.68 INVOICE: 5660006
VENDOR TOTALS 8,100.94 YTD INVOICED 9,816.25 YTD PAID 3,020.58 922 ED GALLAGHER
123970 01/01/25 125347 73466 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 89852 CLAIRE GLENNON
123971 01/01/25 125348 73467 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 40 CHARLOTTE GORTON
123972 01/01/25 125349 73468 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 3331 IAN GRIFFITHS
123888 12/27/24 125265 73469 P 01/03/25 1007151 52123 BldgPrmts-Dues-Subscripti 480.00 INVOICE: WR25CDD-046
VENDOR TOTALS 1,141.06 YTD INVOICED 1,141.06 YTD PAID 480.00 665 DONALD GROVE
123973 01/01/25 125350 73470 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 91454 PATTI GWATHMEY
123974 01/01/25 125351 73471 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 385.70 INVOICE: 25.01
VENDOR TOTALS 2,742.80 YTD INVOICED 2,742.80 YTD PAID 385.70 4319 H & H PLUMBING
123915 12/20/24 125292 73472 P 01/03/25 6023601 52220 Airport-Maintenance-Gen R 782.78 INVOICE: 35709
VENDOR TOTALS 5,578.37 YTD INVOICED 5,578.37 YTD PAID 782.78 4149 DAN HACKETT
123975 01/01/25 125352 73473 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 333.70 INVOICE: 25.01
VENDOR TOTALS 2,367.40 YTD INVOICED 2,367.40 YTD PAID 333.70 3936 DOUGLAS HARRIS
123976 01/01/25 125353 73474 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 464.70 INVOICE: 25.01
VENDOR TOTALS 464.70 YTD INVOICED 464.70 YTD PAID 464.70 91873 DARYL HARTMAN
123977 01/01/25 125354 73475 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 973 CHRISTINA HATCH
123978 01/01/25 125355 73476 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 1478 WADE HATCH
123979 01/01/25 125356 73477 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 90415 MICHAEL HENDRY
123980 01/01/25 125357 73478 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 84772 HERC RENTAL
123861 12/05/24 125238 73479 P 01/03/25 6006001 52220 WtrProd-Maintenance-Gen R 951.24 INVOICE: 35150203-001
123904 12/23/24 125281 73479 P 01/03/25 1003300 52225 StMaint-Equipment Rental 4,327.85 INVOICE: 35136277-001
VENDOR TOTALS 26,227.55 YTD INVOICED 30,112.11 YTD PAID 5,279.09 1005 RON HODEL
123981 01/01/25 125358 73480 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 85067 HOLIDAY INN EXPRESS
123890 12/30/24 125267 73481 P 01/03/25 1003110 52240 E0022 CommEvntsProfessional Ser 1,183.76 INVOICE: 11265
VENDOR TOTALS 2,420.24 YTD INVOICED 2,420.24 YTD PAID 1,183.76 81920 JERRY HUNTER
123982 01/01/25 125359 73482 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 673 RICKY INCE
123983 01/01/25 125360 73483 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 89470 INTEGRITY SECURITY & INTEGRATED SYS

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 123921 12/17/24 125298 73484 P 01/03/25 6006002 52215 WtrTrtmnt-Maint-PW Svs Ag 255.00 INVOICE: 48384
VENDOR TOTALS 765.00 YTD INVOICED 765.00 YTD PAID 255.00 90355 INTERWEST CONSULTING GROUP INC.
123897 10/23/24 125274 73485 P 01/03/25 406 23042 CustDep-Permit Deposit Ac 211.00 INVOICE: 926828
123898 11/26/24 125275 250015 73485 P 01/03/25 1007151 52242 BldgPrmts-Plan Check Serv 474.75 INVOICE: 1064557
123899 10/31/24 125276 250015 73485 P 01/03/25 1007151 52242 BldgPrmts-Plan Check Serv 5,457.25 INVOICE: 738840
123907 11/20/24 125284 250015 73485 P 01/03/25 1007151 52242 BldgPrmts-Plan Check Serv 11,527.26 INVOICE: 866889
VENDOR TOTALS 30,013.39 YTD INVOICED 54,465.14 YTD PAID 17,670.26 4754 iPERMIT CA
123905 12/24/24 125282 73486 P 01/03/25 1007151 43030 GenFnd-Building Permit Fe 720.00 INVOICE: WR25CDD-042
123905 12/24/24 125282 73486 P 01/03/25 1004200 47620 REC-Building Services Fee 2.00 INVOICE: WR25CDD-042
123905 12/24/24 125282 73486 P 01/03/25 1007151 47621 BldgPrmts-114 Bldg Svc Fe 8.00 INVOICE: WR25CDD-042
123905 12/24/24 125282 73486 P 01/03/25 1007151 47622 BldgPrmts-122 Bldg Svc Fe 36.00 INVOICE: WR25CDD-042
123905 12/24/24 125282 73486 P 01/03/25 1007151 47623 BldgPrmts-Gen Plan Maint 22.00 INVOICE: WR25CDD-042
123905 12/24/24 125282 73486 P 01/03/25 100 20030 GenFnd-Accts Pay-Bldg SB1 2.00 INVOICE: WR25CDD-042
VENDOR TOTALS 1,868.00 YTD INVOICED 1,868.00 YTD PAID 790.00 2215 JAN-PRO CENTRAL COAST
123863 01/01/25 125240 73487 P 01/03/25 6016102 52243 SwrTrtmnt-Custodial Servi 360.13 INVOICE: 18-211227
VENDOR TOTALS 2,520.91 YTD INVOICED 2,520.91 YTD PAID 360.13 1696 JJ FISHER CONSTRUCTION INC
123882 12/16/24 125259 73488 P 01/03/25 1019101 54520 C0190 CapEx-ImprOthThBuildings 1,444.03 INVOICE: 5499-CO
VENDOR TOTALS 787,775.54 YTD INVOICED 851,942.25 YTD PAID 1,444.03 87024 KEN JOHNSON
123984 01/01/25 125361 73489 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 4202 TERRY JOHNSON
123929 01/01/25 125306 73490 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 2068 NICK KAMP
123985 01/01/25 125362 73491 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 333.70 INVOICE: 25.01
VENDOR TOTALS 2,367.40 YTD INVOICED 2,367.40 YTD PAID 333.70 666 WALTER KAUHN
123986 01/01/25 125363 73492 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,076.10 YTD INVOICED 3,076.10 YTD PAID 500.00 89779 CLARENCE ROY KNICKMAN
123987 01/01/25 125364 73493 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 89818 KEN KNOTT
123988 01/01/25 125365 73494 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 2363 DAN LAMBERT
123989 01/01/25 125366 73495 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 89 ROBERT LATA
123990 01/01/25 125367 73496 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 667 LONNIE LATHROP
123991 01/01/25 125368 73497 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 242 MIKE MAASER
123992 01/01/25 125369 73498 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 385.70 INVOICE: 25.01

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 2,742.80 YTD INVOICED 2,742.80 YTD PAID 385.70 4190 DAVID MC CUE
123993 01/01/25 125370 73499 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 333.70 INVOICE: 25.01
VENDOR TOTALS 2,367.40 YTD INVOICED 2,367.40 YTD PAID 333.70 82059 ED MOLDREM
123994 01/01/25 125371 73500 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 547 DOUG MONN
123995 01/01/25 125372 73501 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 3607 DOLORES M. MORA
123996 01/01/25 125373 73502 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 2155 LORI MORGAN
123997 01/01/25 125374 73503 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 91567 ROBERT MORROW
123998 01/01/25 125375 73504 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 317.89 INVOICE: 25.01
VENDOR TOTALS 2,256.73 YTD INVOICED 2,256.73 YTD PAID 317.89 88406 TIMOTHY MURPHY
123999 01/01/25 125376 73505 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 1569 BARBARA NAFTEL
124000 01/01/25 125377 73506 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 377 JOHN NELSON
124001 01/01/25 125378 73507 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 50.00 INVOICE: 25.01
VENDOR TOTALS 350.00 YTD INVOICED 350.00 YTD PAID 50.00 3920 NEW TIMES
123885 12/12/24 125262 73508 P 01/03/25 1019101 54520 C0138 CapEx-OtherImprvmnts 173.00 INVOICE: 374615
VENDOR TOTALS 9,422.00 YTD INVOICED 10,007.00 YTD PAID 173.00 1556 NOBLE SAW, INC
123908 10/30/24 125285 73509 P 01/03/25 1004306 52220 NeighbPrks-Maintenance-Ge 163.02 INVOICE: 631901
VENDOR TOTALS 749.83 YTD INVOICED 749.83 YTD PAID 163.02 3654 JUDY O'NEAL
124003 01/01/25 125380 73510 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 2604 MICHAEL J. OBERNDORFER
124002 01/01/25 125379 73511 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 333.70 INVOICE: 25.01
VENDOR TOTALS 2,367.40 YTD INVOICED 2,367.40 YTD PAID 333.70 2746 DAVID OPFERMAN
124004 01/01/25 125381 73512 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 463.99 INVOICE: 25.01
VENDOR TOTALS 3,244.99 YTD INVOICED 3,244.99 YTD PAID 463.99 89840 DAVID OPHEIM
124005 01/01/25 125382 73513 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 412.70 INVOICE: 25.01
VENDOR TOTALS 2,870.30 YTD INVOICED 2,870.30 YTD PAID 412.70 93150 OPTIV SECURITY INC
123889 12/27/24 125266 250189 73514 P 01/03/25 1121350 52127 IT-Computer Hardware 41,079.14 INVOICE: INV-10025888330
123889 12/27/24 125266 250189 73514 P 01/03/25 1121350 52205 IT-Maint-Annual Contracts 8,905.30 INVOICE: INV-10025888330
VENDOR TOTALS 49,984.44 YTD INVOICED 49,984.44 YTD PAID 49,984.44 3599 OSG BILLING SERVICES

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 123925 12/19/24 125302 73515 P 01/03/25 6009101 54520 C0076 CapEx-Imprvmnt Other Than 541.67 INVOICE: 469183
VENDOR TOTALS 36,027.15 YTD INVOICED 41,510.78 YTD PAID 541.67 112 ROGER OXBORROW
124006 01/01/25 125383 73516 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 114 PACIFIC GAS & ELECTRIC
123910 12/09/24 125287 73409 M 01/03/25 1003261 52164 PWFacTransitUtilities-Ele 1,046.00 INVOICE: 6810366175-24.11
VENDOR TOTALS 1,252,810.59 YTD INVOICED 1,622,376.72 YTD PAID 1,046.00 81882 PHYLLIS PASCALE
124007 01/01/25 125384 73517 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 51 PASO PRINTERS
123895 10/15/24 125272 73518 P 01/03/25 1007151 52120 BldgPrmts-Office Expense 84.83 INVOICE: 4604
VENDOR TOTALS 835.22 YTD INVOICED 1,089.71 YTD PAID 84.83 4944 SLO DISTILLERS
123932 01/01/25 125309 73519 P 01/03/25 1003110 52120 E0022 CommEvnts-Office Expense 4,368.00 INVOICE: WR25AS-038
VENDOR TOTALS 4,368.00 YTD INVOICED 4,368.00 YTD PAID 4,368.00 3908 PASO ROBLES WINE MERCHANT
123934 01/01/25 125311 73520 P 01/03/25 1003110 52120 E0022 CommEvnts-Office Expense 4,082.00 INVOICE: WR25AS-037
VENDOR TOTALS 4,082.00 YTD INVOICED 4,082.00 YTD PAID 4,082.00 4943 SECCOPATHS LLC
123938 01/01/25 125315 73521 P 01/03/25 1003110 52120 E0022 CommEvnts-Office Expense 3,393.00 INVOICE: WR25AS-036
VENDOR TOTALS 3,393.00 YTD INVOICED 3,393.00 YTD PAID 3,393.00 83523 STEVEN PERKINS
124008 01/01/25 125385 73522 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 3602 GARY PERRUZZI
124009 01/01/25 125386 73523 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 336 JEREMY PETLACHI
123852 09/13/24 125229 73524 P 01/03/25 1002110 52260 PDPtrlOps-Travel and Trai 259.00 INVOICE: TMA 25-080
VENDOR TOTALS 518.00 YTD INVOICED 518.00 YTD PAID 259.00 88980 POLYDYNE, INC
123867 12/20/24 125244 73525 P 01/03/25 6016102 52150 SwrTrtmnt-Chemical Suppli 4,271.64 INVOICE: 1889719
VENDOR TOTALS 25,629.84 YTD INVOICED 25,629.84 YTD PAID 4,271.64 610 PRW STEEL SUPPLY
123868 12/12/24 125245 73526 P 01/03/25 6006001 52220 WtrProd-Maintenance-Gen R 271.77 INVOICE: 436359
VENDOR TOTALS 1,957.89 YTD INVOICED 2,505.71 YTD PAID 271.77 94568 PYRO SPECTACULARS, INC
123884 12/04/24 125261 73527 P 01/03/25 1003110 52240 E0022 CommEvntsProfessional Ser 2,125.00 INVOICE: WR25PWD-063
VENDOR TOTALS 4,250.00 YTD INVOICED 4,250.00 YTD PAID 2,125.00 3642 QUAGLINO ROOFING
123879 11/30/24 125256 240349 73528 P 01/03/25 1019101 52220 PW017 CapEx-Maint-General R&M 271,654.30 INVOICE: 7244C
VENDOR TOTALS 1,126,657.60 YTD INVOICED 1,126,657.60 YTD PAID 271,654.30 89785 CRAIG RAMBO
124010 01/01/25 125387 73529 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 464.70 INVOICE: 25.01
VENDOR TOTALS 3,245.70 YTD INVOICED 3,245.70 YTD PAID 464.70 415 JOE RAMIREZ
124011 01/01/25 125388 73530 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 333.70 INVOICE: 25.01
VENDOR TOTALS 2,367.40 YTD INVOICED 2,367.40 YTD PAID 333.70

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 85143 RECOGNITION WORKS
123896 10/10/24 125273 73531 P 01/03/25 1007151 52120 BldgPrmts-Office Expense 5.98 INVOICE: 469258
VENDOR TOTALS 68.02 YTD INVOICED 68.02 YTD PAID 5.98
318 ANN ROBB
124012 01/01/25 125389 73532 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 135 ROBERT ROGERS
124013 01/01/25 125390 73533 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 333.70 INVOICE: 25.01
VENDOR TOTALS 2,367.40 YTD INVOICED 2,367.40 YTD PAID 333.70 87172 ANTONIO RUIZ
123851 10/10/24 125228 73534 P 01/03/25 1002120 52260 PDInvstDet-Travel and Tra 473.00 INVOICE: TMA 25-099
VENDOR TOTALS 602.00 YTD INVOICED 602.00 YTD PAID 473.00 4379 ARMANDO SANCHEZ
123853 09/19/24 125230 73535 P 01/03/25 1002110 52260 PDPtrlOps-Travel and Trai 301.00 INVOICE: TMA 25-084
VENDOR TOTALS 412.00 YTD INVOICED 412.00 YTD PAID 301.00 89873 MARLAINE SANDERS
124014 01/01/25 125391 73536 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,960.60 YTD INVOICED 2,960.60 YTD PAID 421.00 94987 LOUIS SCHMITZ
124015 01/01/25 125392 73537 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 100.00 INVOICE: 25.01
VENDOR TOTALS 700.00 YTD INVOICED 700.00 YTD PAID 100.00 3106 SENSATIONS APPAREL
123911 10/17/24 125288 73538 P 01/03/25 1007101 52167 CDPlng-Uniform/Laundry 220.23 INVOICE: 31186
123911 10/17/24 125288 73538 P 01/03/25 1007151 52167 BldgPrmts-Uniform/Laundry 283.05 INVOICE: 31186
123911 10/17/24 125288 73538 P 01/03/25 1007102 52167 CDEng-Uniform/Laundry 283.05 INVOICE: 31186

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION VENDOR TOTALS 1,529.85 YTD INVOICED 4,571.53 YTD PAID 786.33 3774 MARIE SHIELDS
124016 01/01/25 125393 73539 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 1069 GARY SILVEIRA
124017 01/01/25 125394 73540 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 201 PAM STEWART
124018 01/01/25 125395 73541 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 649 SUNRUN
123906 12/24/24 125283 73542 P 01/03/25 1007151 43030 GenFnd-Building Permit Fe 1,176.00 INVOICE: WR25CDD-045
VENDOR TOTALS 3,741.60 YTD INVOICED 3,741.60 YTD PAID 1,176.00 82041 JON TATRO
124019 01/01/25 125396 73543 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00 91633 DAVID TICE
124020 01/01/25 125397 73544 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 86876 KRIS TOGNAZZINI
124021 01/01/25 125398 73545 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 412.70 INVOICE: 25.01
VENDOR TOTALS 2,870.30 YTD INVOICED 2,870.30 YTD PAID 412.70 414 DAVID TORRES
124022 01/01/25 125399 73546 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 421.00 INVOICE: 25.01
VENDOR TOTALS 2,997.10 YTD INVOICED 2,997.10 YTD PAID 421.00

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 84028 DARIN TRAVERSO, R.C.E.
123900 10/31/24 125277 250017 73547 P 01/03/25 1007151 52242 BldgPrmts-Plan Check Serv 486.25 INVOICE: PR-275
123901 10/24/24 125278 250017 73547 P 01/03/25 1007151 52242 BldgPrmts-Plan Check Serv 97.25 INVOICE: PR-274
VENDOR TOTALS 972.50 YTD INVOICED 972.50 YTD PAID 583.50 86341 UNITED WAY OF SLO COUNTY
123935 12/26/24 125312 73548 P 01/03/25 100 21210 GenFnd-Accr Benef-United 15.00 INVOICE: 01.03.25
VENDOR TOTALS 120.00 YTD INVOICED 120.00 YTD PAID 15.00 87698 UNIVAR SOLUTIONS USA INC
123855 12/09/24 125232 73549 P 01/03/25 6006002 52150 WtrTrtmnt-Chemical Suppli 4,254.79 INVOICE: 52632006
123860 12/10/24 125237 73549 P 01/03/25 6006002 52150 WtrTrtmnt-Chemical Suppli 2,178.00 INVOICE: 52632007
VENDOR TOTALS 166,172.19 YTD INVOICED 180,326.31 YTD PAID 6,432.79 3388 HD SUPPLY FACILITIES MAINTENANCE LTD
123871 12/05/24 125248 73550 P 01/03/25 6006002 52140 WtrTrtmnt-Laboratory Supp 490.72 INVOICE: INV00560726
123871 12/05/24 125248 73550 P 01/03/25 6006001 52140 WtrProd-Laboratory Suppli 290.36 INVOICE: INV00560726
123872 12/06/24 125249 73550 P 01/03/25 6006002 52140 WtrTrtmnt-Laboratory Supp 160.95 INVOICE: INV00561127
VENDOR TOTALS 36,032.09 YTD INVOICED 40,547.82 YTD PAID 942.03 2300 VALLEY PACIFIC PETROLEUM SERVICES
123920 12/18/24 125297 73551 P 01/03/25 6006001 52150 WtrProd-Chemical Supplies 1,161.74 INVOICE: INV 24-864219
VENDOR TOTALS 1,854.69 YTD INVOICED 1,854.69 YTD PAID 1,161.74 92947 THERESA VARIANO
124023 01/01/25 125400 73552 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 2184 ROBERT VELASQUEZ
124024 01/01/25 125401 73553 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 410.95 INVOICE: 25.01
VENDOR TOTALS 2,859.50 YTD INVOICED 2,859.50 YTD PAID 410.95 1892 VERIZON WIRELESS

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION 123909 12/20/24 125286 73408 M 01/03/25 1121100 52124 CC-Cell Phone 58.66 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1121300 52124 CMO-Cell Phone 228.47 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1121350 52124 IT-Cell Phone 190.15 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1121410 52124 ASAdmin-Cell Phone 116.50 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1122100 52124 PDAdmin-Cell Phone 4,592.29 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1122250 52124 ESAdmin-Cell Phone 1,564.24 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1123115 52124 PWAdmin-Cell Phone 1,215.82 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1123601 52124 Airport-Cell Phone 234.28 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1124105 52124 LibAdmin-Cell Phone 176.48 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1124203 52124 AdmnCentPk-Cell Phone 311.05 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1124311 52124 MaintAdmin-Cell Phone 505.77 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1126001 52124 WtrProd-Cell Phone 3,383.67 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1126200 52124 UTL SW-Cell Phone 43.24 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1127101 52124 CDPlng-Cell Phone 316.87 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1127102 52124 CDEng-Cell Phone 201.81 INVOICE: 6101621756
123909 12/20/24 125286 73408 M 01/03/25 1127151 52124 BldgPrmts-Cell Phone 482.76 INVOICE: 6101621756
VENDOR TOTALS 71,748.59 YTD INVOICED 71,748.59 YTD PAID 13,622.06 81943 CLINT WENTER
124025 01/01/25 125402 73554 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 429.35 INVOICE: 25.01
VENDOR TOTALS 3,005.45 YTD INVOICED 3,005.45 YTD PAID 429.35 690 WESTERN JANITOR SUPPLY, INC
123917 12/13/24 125294 73555 P 01/03/25 6023601 52151 Airport-Janitorial Suppli 73.93 INVOICE: 218750
123918 12/20/24 125295 73555 P 01/03/25 6023601 52151 Airport-Janitorial Suppli 85.92 INVOICE: 218884
VENDOR TOTALS 20,789.05 YTD INVOICED 30,582.75 YTD PAID 159.85 820 LOIS WILLIAMS
124026 01/01/25 125403 73556 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 429.35

City of Paso Robles, CA - Prod

PAID INVOICES REPORT
Report generated: 01/02/2025 15:17
User: NCarranza
Program ID: appdwarr

WARRANT #:010325 TO FISCAL 2025/07 07/01/2024 TO 06/30/2025

VENDOR NAME

DOCUMENT INV DATE VOUCHER PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION INVOICE: 25.01
VENDOR TOTALS 3,005.45 YTD INVOICED 3,005.45 YTD PAID 429.35 156 SHARON WILLIAMS
124027 01/01/25 125404 73557 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 655 MEG WILLIAMSON
124028 01/01/25 125405 73558 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 429.35 INVOICE: 25.01
VENDOR TOTALS 3,005.45 YTD INVOICED 3,005.45 YTD PAID 429.35 4138 WM. B WITTMEYER
124029 01/01/25 125406 73559 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 88378 GAIL WOLFF
124030 01/01/25 125407 73560 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 860 MATTHEW WORLEY
124031 01/01/25 125408 73561 P 01/03/25 404 14010 PostEmpBen-DueFrmOthr Age 500.00 INVOICE: 25.01
VENDOR TOTALS 3,500.00 YTD INVOICED 3,500.00 YTD PAID 500.00 REPORT TOTALS 511,141.79

COUNT AMOUNT
TOTAL PRINTED CHECKS 152 496,473.73
TOTAL MANUAL CHECKS 2 14,668.06
** END OF REPORT - Generated by Nayeli Carranza **

City of Paso Robles, CA - Prod

A/P CASH DISBURSEMENTS JOURNAL
Report generated: 12/19/2024 12:12
User: NCarranza
Program ID: apcshdsb

CASH ACCOUNT: 999 10100 GLCntrl-Warrant Acct-PPB
CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT # NET

DOCUMENT INVOICE DTL DESC
73020 12/06/2024 VOID 3920 NEW TIMES 124293 372458 10/10/2024 -60.00 122942
Invoice: 372458 ADVERTISING
-60.00 1007201 52240 CFD-Professional Services
124505 371774 09/19/2024 -117.00
123149
Invoice: 371774 ADVERTISING
-117.00 406 23046 CustDep-Planning Proj Deposit
124506 372967 10/24/2024 -351.00
123150
Invoice: 372967 ADVERTISING
-351.00 406 23046 CustDep-Planning Proj Deposit
124507 373646 11/14/2024 -117.00
123151
Invoice: 373646 ADVERTISING-PUBLIC NOTICE
-117.00 1007101 52131 CDPlng-Legal Notices and Ads
CHECK 73020 TOTAL: -645.00
73157 12/13/2024 VOID 82357 MANZANITA PROPERTIES 124724 000051 12/03/2024 -133.75 123357
Invoice: 000051 REFUND CREDIT BALANCE ON CLOSED WATER ACCOUNT -133.75 600 48030 WtrFnd-Utility Refunds
CHECK 73157 TOTAL: -133.75
NUMBER OF CHECKS 2 *** CASH ACCOUNT TOTAL *** -778.75

COUNT AMOUNT
TOTAL VOIDED CHECKS 2 778.75
*** GRAND TOTAL *** -778.75

City of Paso Robles, CA - Prod

A/P CASH DISBURSEMENTS JOURNAL
Report generated: 12/24/2024 12:04
User: NCarranza
Program ID: apcshdsb

CASH ACCOUNT: 999 10100 GLCntrl-Warrant Acct-PPB
CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT # NET

DOCUMENT INVOICE DTL DESC
73007 12/06/2024 VOID 4678 METERSYS, LLC 124317 INV-000996 11/22/2024 250042 -22,941.00 122966
Invoice: INV-000996 CONSTRUCTION MGMT SERVICES FOR PROJECT UD23-04 -22,941.00 6009101 54520 C0076 CapEx-Imprvmnt Other Than Bldg CHECK 73007 TOTAL: -22,941.00
NUMBER OF CHECKS 1 *** CASH ACCOUNT TOTAL *** -22,941.00

COUNT AMOUNT
TOTAL VOIDED CHECKS 1 22,941.00
*** GRAND TOTAL *** -22,941.00

Council Agenda Report
From: Ryan Cornell, Administrative Services Director
Subject: Annual Comprehensive Financial Report for Fiscal Year 2023-24 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: January 15, 2025
Facts

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

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

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

3. An audit of the City’s financial records was performed by the outside certified public accounting firm, Moss, Levy, & Harzheim, LLP.

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

5. The independent auditors issued an unqualified opinion, meaning that the financial statements and other information reported in the ACFR fairly represent, in all material respects, the financial position of the City as of June 30, 2024 and the financial activities beginning on July 1, 2023 and ending on June 30, 2024.

6. In addition to receiving an unqualified opinion, the auditors did not note any deficiencies within the City’s accounting practices or internal controls, thus informing the community that the City’s financial practices contribute to the City’s commitment to be trustworthy stewards of the community’s tax dollars. Over the past 25 years, the City has excelled in financial reporting, resulting in various awards and audits that have been clear of findings and material misstatements.

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

Options

1. Take no action;

2. Receive and file the Annual Comprehensive Financial Report for fiscal year ending June 30, 2024; or

3. Provide alternative direction to staff or the auditor.

Analysis and Conclusions
State law requires that every general-purpose local government publish an annual report on its financial position and activity, and that the report be audited by an independent firm of certified public accountants. Taken together, the ACFR, the multi-year fiscal forecast, and the budget provide the best overview of the City’s fiscal health and opportunities for future financial stability. Because the ACFR is audited by an independent expert, the report provides additional assurance to the community that the City is being a responsible steward of the community’s tax dollars.

The City's financial statements, internal documents, and controls have been audited by Moss, Levy & Hartzhiem, LLP. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended June 30, 2024 are free of material misstatements. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor’s report is presented as the first component of the financial section of the ACFR.

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

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

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

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

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

Financial Highlights
Key financial highlights for FY 2023-24, are as follows:
 In 2020, the voters of the City approved Measure J-20, a one-cent supplemental sales tax override.

The main priorities for spending the Measure J-20 supplemental sales tax revenue—as approved by City Council in Resolution 20-118—are for fire and emergency services, police services, and

street repair and maintenance. For FY 2023-24, revenues received totaled $13.5 million, a slight increase from FY 2022-23 of $13.3 million. Approximately $5.7 million of these funds were expended during FY 2023-24 on the following:

Expenditure Description FY 23-24
Actual
Fire and Emergency Services Personnel1
$ 2,263,805
Police Personnel 1,973,827
Street and Road Maintenance 643,332
Construction of Fire Station No. 3 517,834
Street Maintenance Personnel 143,003
Public Safety Center Camera System 85,930
Police Vehicle and Safety Equipment 66,717
Fire and Emergency Services Equipment 30,636
Public Safety Training Building and Tower 12,722
Total Measure J-20 Expenditures $ 5,737,806
1- Net of grant revenues
 Construction of Fire Station No. 3 was completed during the fiscal year and is now fully operational. This single-story, 4,000 square-foot facility includes both living quarters and offices as well as four apparatus bays. The apparatus bays hold one fire engine, one ladder truck, one mass casualty trailer, and one fire rescue truck. Other site improvements include parking lot and driveways, storm water management infrastructure, outdoor training areas, and drought tolerant landscaping. Construction of Fire Station No. 3 is an important step in meeting the Staffing for Adequate Fire and Emergency Response (SAFER) Grant and Insurance Services Offices, Inc. (ISO) requirements while enhancing emergency services for residents and visitors of the City. This $7 million project was only made feasible with the passage of Measure J-20.  In 2012, the voters of the City approved Measure E-12, a one half-cent supplemental sales tax override. The main purpose of these funds is for street repair and maintenance. On February 4, 2020, City Council approved a “Street Maintenance Plan” which outlines which residential streets, arterials, and collectors will be maintained over the next six years. For FY 2023-24, approximately $3.8 million of these funds were expended on the following street segments:

Road Segment FY 23-24
Actual
Creston Road $ 1,849,556
Rolling Hill Estates 1,074,918
West Side Slurry/Chip Seal 543,343
24th Street Bridge 89,481
Golden Hill (from Rolling Hills to Creston) 75,130
Serenade/Holstein/Brahma 72,128
Elm Ct/Capitol Hill/Palm Ct 38,077
Merry Hill (15th St to Terrace Hill) 26,439

Road Segment FY 23-24
Actual
Sherwood/Sierra Bonita/Turtle Creek 22,173
Sunset/Panorama 3,255
Riverside (17th Street to 24th Street) 1,400
Total Measure E-12 Expenditures $ 3,795,900
 A new “Pump Track” amenity was installed at Barney Schwartz Park (BSP) during the year. This project included the design and construction of a state-of-the-art pump track—a circular course designed for riding wheeled sports equipment without pedaling or pushing. The pump track is the first of its kind not only in Paso Robles, but all of San Luis Obispo County. The track was designed by California Skateparks and created to appeal to all ages. Funding for this project was 100% provided by the REC Foundation through the Dale Schwartz Memorial Endowment and had a total cost of approximately $630,000.
 The City installed a water feature at Uptown Family Park with the assistance of a State of California Proposition 68 Per Capita Grant. The grant program offered funding to address public park renovations or needs within a severely disadvantaged community with median home income of less than 60% of the statewide average. Installed during the year, the project costs totaled $202,000, of which the City’s local match was approximately $25,000.  The City was awarded the Institute of Transportation Engineers (ITE) 2024 Unusual Roundabouts Award for its innovative design of the Golden Hill/Union Road roundabout. The award, presented as part of ITE’s annual Roundabouts Week celebration, recognizes roundabouts that showcase unique design elements or solve complex transportation challenges. The Golden Hill/Union Road roundabout stood out due to its distinct approach to addressing high-traffic volumes while maintaining pedestrian safety in a semi-rural area. The roundabout, which features multi-lane entry points, enhanced landscaping, and bike-friendly pathways, has significantly reduced congestion and improved overall safety for both motorists and non-motorists. The ITE, a global community of transportation professionals, hosts the Unusual Roundabouts Award annually to highlight the best examples of creative roundabout designs that provide lasting benefits to the community. This award acknowledges the City’s commitment to forward-thinking infrastructure and its ongoing dedication to improving traffic flow and safety throughout the region. As part of the award recognition, the City was featured in the ITE Roundabout Committee’s webinar, “The State of Roundabouts in the US” on September 17, 2024, where transportation professionals discussed evolving trends and innovations in roundabout design across the country.  The City is currently underway on its “Paso Fiber Connect” project which installs high-speed, fiber optic internet connectivity in key corridors throughout the City. Funded in part with an Economic Development Administration (EDA) grant, the City plans to install fiber optic cable in four miles of roadway where the City has already installed conduit and installing conduit and fiber optic cable in an additional 9.4 miles of public right-of-way. Fiber optic connectivity will support business attraction and retention in areas such as specialized manufacturing to support the local agriculture and viticulture industries, ag-tech development, and tech companies or telecommuters relocating from larger cities and seeking high-speed internet access from home.

The project will also facilitate distance learning, workforce development training and tele-med connectivity. The project is currently underway with completion at the end of FY 2024-25.

Fiscal Impact
None.

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)
Receive and file the Annual Comprehensive Financial Report, which includes the Independent Auditor’s Report on the City’s financial statements, for the fiscal year ended, June 30, 2024.

Attachments

1. Annual Comprehensive Financial Report for Fiscal Year Ended June 30, 2024.

City of El Paso de Robles,
California
For the Fiscal Year Ended June 30, 2024
Annual Comprehensive
Financial Report
Attachment 1

Photo Credit : Brittany App
Attachment 1

Annual
Comprehensive
Financial Report For the Fiscal Year Ended June 30, 2024 Prepared by the Department of Administrative Services
Attachment 1

Attachment 1

Introductory Section
Table of Contents
Letter of Transmittal
Organization of City
Government
Directory of City Officials
GFOA Certificate of
Achievement for Excellence in
Financial Reporting
Attachment 1

Attachment 1

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

INTRODUCTORY SECTION
Table of Contents................................................................................................................................................... 1 Letter of Transmittal .............................................................................................................................................. 5 Organization of City Government ........................................................................................................................ 12 Directory of City Officials...................................................................................................................................... 13 GFOA Certificate of Achievement for Excellence in Financial Reporting............................................................. 14

FINANCIAL SECTION
Independent Auditor’s Report ............................................................................................................................. 15 Management’s Discussion and Analysis............................................................................................................... 18 Basic Financial Statements
Government-Wide Financial Statements:

Statement Descriptions ................................................................................................................................. 33 Statement of Net Position ............................................................................................................................. 34 Statement of Activities ................................................................................................................................. 36 Fund Financial Statements:

Governmental Funds:

Governmental Funds Descriptions .......................................................................................................... 39 Balance Sheet.......................................................................................................................................... 40 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ........... 43 Statement of Revenues, Expenditures, and Changes in Fund Balances ................................................. 44 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities......................................................................................... 46 Proprietary Funds:

Proprietary Funds Descriptions ............................................................................................................... 49 Statement of Net Position....................................................................................................................... 50 Statement of Revenues, Expenses, and Changes in Net Position........................................................... 54 Statement of Cash Flows......................................................................................................................... 56 Fiduciary Funds:

Fiduciary Funds Descriptions .................................................................................................................. 61 Statement of Fiduciary Net Position ....................................................................................................... 62 Statement of Changes in Fiduciary Net Position..................................................................................... 63 1 Attachment 1

City of El Paso de Robles
Annual Comprehensive Financial Report
Table of Contents
Notes to the Basic Financial Statements:

Note 1 – Summary of Significant Accounting Policies............................................................................. 64 Note 2 – Cash and Investments .............................................................................................................. 72 Note 3 – Capital Assets............................................................................................................................ 76 Note 4 – Leases Receivable ..................................................................................................................... 78 Note 5 – Loans Receivable ...................................................................................................................... 80 Note 6 – Interfund Transactions ............................................................................................................. 81 Note 7 – Deferred Outflows and Inflows of Resources........................................................................... 82 Note 8 – Long-Term Debt........................................................................................................................ 83 Note 9 – Nacimiento Water Project........................................................................................................ 87 Note 10 – Leases Payable and Subscription-Based Information Technology Agreements .................... 88 Note 11 – Defined Benefit Pension Plans ............................................................................................... 89 Note 12 – Other Post-Employment Benefits........................................................................................... 94 Note 13 – Other Employee Benefits ....................................................................................................... 98 Note 14 – Fund Balances and Deficits..................................................................................................... 99 Note 15 – Funds with Expenditures Exceeding Appropriations............................................................100 Note 16 – Successor Agency to the Former Redevelopment Agency...................................................100 Note 17 – Liability, Workers’ Compensation, and Purchased Insurance..............................................101 Note 18 – Litigation and Contingencies................................................................................................ 103 Note 19 – Subsequent Events............................................................................................................... 103 Note 20 – Construction and other Commitments ................................................................................ 103 Required Supplementary Information
Budgetary Basis of Accounting – Note to the Required Supplementary Information ................................105 Budgetary Comparison Schedule – General Fund....................................................................................... 106 Budgetary Comparison Schedule – Measure J-20 Supplemental Sales Tax Fund .......................................107 Budgetary Comparison Schedule – American Rescue Plan Act Fund..........................................................108 Budgetary Comparison Schedule – Specific Plans Fund.............................................................................. 109 Schedule of Changes in the Net Other Post-Employment Benefit (OPEB) Liability and Related Ratios ..... 110 Schedule of Changes in the Net Pension Liability and Related Ratios......................................................... 112 Schedule of Pension Contributions – Agent Multiple-Employer Defined Benefit Pension Plan ................. 114 Schedule of Plan’s Proportionate Share of Net Pension Liability ................................................................ 116 Schedule of Pension Contributions – Cost-Sharing Defined Benefit Pension Plan...................................... 118 2 Attachment 1

City of El Paso de Robles
Annual Comprehensive Financial Report
Table of Contents
Supplementary Information
Combining Statements
Nonmajor Governmental Funds:

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

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

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

Internal Service Funds Descriptions...................................................................................................... 148 Combining Statement of Net Position – Internal Service Funds........................................................... 149 Combining Statement of Revenues, Expenses, and Changes in Net Position – Internal Service Funds .......................................................................................................................... 150 Combining Statement of Cash Flows – Internal Service Funds............................................................. 151 Custodial Funds:

Custodial Funds Descriptions................................................................................................................ 153 Combining Statement of Fiduciary Net Position – Custodial Funds .....................................................154 Combining Changes in Fiduciary Net Position – Custodial Funds.........................................................155

STATISTICAL SECTION
Net Position by Component............................................................................................................................... 158 Changes in Net Position ..................................................................................................................................... 160 Fund Balances of Governmental Funds.............................................................................................................. 164 3 Attachment 1

City of El Paso de Robles
Annual Comprehensive Financial Report
Table of Contents
Changes in Fund Balances of Governmental Funds........................................................................................... 166 Tax Revenue by Source – General Fund............................................................................................................. 169 Assessed Value of Taxable Property .................................................................................................................. 170 Net Taxable Assessed Value History .................................................................................................................. 172 Property Tax Rates – Direct and Overlapping Governments............................................................................. 173 Principal Property Taxpayers ............................................................................................................................. 174 Property Tax Levies and Collections................................................................................................................... 177 Taxable Sales by Category – Adjusted for Economic Data ................................................................................. 178 Sales Tax Rates – Direct and Overlapping Governments................................................................................... 181 Ratios of Outstanding Debt by Type .................................................................................................................. 182 Ratios of General Bonded Debt Outstanding..................................................................................................... 184 Direct and Overlapping Governmental Activities Debt...................................................................................... 185 Legal Debt Margin Information.......................................................................................................................... 186 Pledged Revenue Coverage................................................................................................................................ 188 Principal Employers ............................................................................................................................................ 190 Demographics and Economic Statistics.............................................................................................................. 193 Full-Time Equivalent Government Employees by Fund/Department................................................................ 194 Operating Indicators by Function/Program ....................................................................................................... 196 Capital Asset Statistics by Function/Program .................................................................................................... 198 4 Attachment 1

CITY OF EL PASO DE ROBLES
“The Pass of the Oaks”
December 16, 2024
Honorable Mayor, Members of the City Council, and the Citizens of El Paso de Robles, We are pleased to present the City of El Paso de Robles’ (City) Annual Comprehensive Financial Report (ACFR) for the fiscal year (FY) ended June 30, 2024. State law requires that every general-purpose local government publish an annual report on its financial position and activity, and that the report be audited by an independent firm of certified public accountants. Taken together, the ACFR, the multi-year fiscal forecast, and the budget provide the best overview of the City’s fiscal health and opportunities for future financial stability. Because the ACFR is audited by an independent expert, the report provides additional assurance to the community that the City is being a responsible steward of the community’s tax dollars.

The City's financial statements have been audited by Moss, Levy, and Hartzheim, LLP. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended June 30, 2024, are free of material misstatements. The independent audit involves examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion, meaning that the City's financial statements for the fiscal year ended June 30, 2024, are fairly presented in conformity with Generally Accepted Accounting Principles (GAAP). The independent auditor’s report is presented as the first component of the financial section of this report.

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

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

The Reporting Entity
The City was incorporated in 1889 as a general law City that operates under the Council-Manager form of government with a general population of over 30,000. The governing body consists of a five-member City Council. The City is divided into four voting districts, each district represented by one City Councilmember residing in that district, with the Mayor’s position elected at-large; the voters also elect one City Treasurer 5 Attachment 1

at-large. All six elected positions are non-partisan. The City Manager, appointed by the City Council, is the Chief Executive Officer, and is empowered to appoint all non-elected employees, except for the City Attorney.

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

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

Budget Information
The budget for FY 2023-24 was formally adopted by the City Council in June 2022 and updated in June 2023. Although the budget is formally adopted at a point-in-time, it remains an evolving planning document that is amended throughout the year. Amendments are necessary to recognize changes to revenue streams, the regulatory environment, and the broader economic outlook. These factors are balanced against policy decisions made by the City Council, shifting needs of departments to meet community needs, and unforeseen items that arise after the budget is adopted. Unspent appropriations may be carried forward into the next fiscal year with the City Manager’s approval; however, appropriations that are carried forward are generally related to capital projects and special one-time appropriations, usually agreements involving third-party consultants or other outside services. Budgetary control is maintained at the department level, meaning line-item variances within any given department are allowed so long as the total departmental expenditures do not exceed total budgeted appropriations.

Paso Robles Economy and Outlook
The fiscal outlook for the City remains positive, with most revenues projected to grow modestly over the next fiscal year. Tourism continues to be robust, with an additional 300 hotel rooms anticipated to be constructed within the next two years, coupled with projected increases in commercial and residential development will continue to stimulate the local economy. However, tax revenues have been leveling off over the past couple of years and that trend is anticipated to continue into the next year. As an example, transient occupancy tax grew by 40% and 25% from 2020 to 2021, and from 2021 to 2022, respectively; whereas there was less than a 1% increase from 2022 to 2023 and preliminary indications show a 2% increase in 2024. This slowdown was anticipated, in part, because there was an unusual increase in travel because of the restrictions caused by the COVID-19 pandemic. Additionally, and as expected, the US Federal Reserve goal of reducing inflation—without causing a recession—is also factoring towards this leveling of revenues.

Should the City economy fall a recession (the City is not anticipating this to occur) the City continues to maintain healthy reserves, well over the minimally required amounts, and has flexibility to continue to fund critical services should the economy recess. This is even when the City has intentionally withdrawn from reserves over the past two years to fund many one-time deferred maintenance projects. General 6 Attachment 1

Fund reserves are estimated to be $25.6 million at the end of the current fiscal year, which exceeds the City’s Fiscal Policy goal of 30% of revenues. The City also has additional reserves in its Section 115 Pension Trust Fund (approximately $10.5 million—although net pension liability far exceeds this amount, but this is available dollars to offset future pension costs); and Measure J-20 Fund (approximately $20.6 million).

Taken together, the City is in solid financial footing leading into the 2024-2026 budget cycle.

That being said, Measure E-12 (hereinafter referred to as “E-12”), the City’s half-cent supplemental sales tax is set to expire on March 31, 2025, unless the City Council chooses to place a measure on the ballot and voters approve its extension in November 2024. The tax provides the vast majority of the funding for the City’s Road Maintenance Program. The measure brings in approximately $6 to $7 million each year and if the measure is not renewed, there will be adverse impact throughout the organization and road conditions will likely get worse. Specifically, the budget will be adversely impacted in FY 2025-26 without the measure being renewed. Absent the measure being renewed and should the City Council desire to fund road repairs at a similar level as today, there will need to be a reduction in services, programs, and projects in other areas of the City’s discretionary budget. Police and fire and emergency services account for approximately 40% of the reoccurring operational expenses of the City. Therefore, the ability to fund road repairs at the $6 to $7 million range will likely require reductions in these services to achieve the equivalent amount of street repair funding. If road repair funding is not sustained at $6 to $7 million annually, the City’s pavement condition will worsen significantly, creating safety and aesthetic issues, particularly on the westside of the community.

Major Initiatives
The 2024-2026 budget reflects the City’s commitment to its new “SMART” goals concept, that is Specific, Measurable, Achievable, Relevant, and Time-Bound. The goals, as outlined throughout the Budget Report, reflect a reformatted structure that streamlines the goals framework and links measurable outcomes.

These new goals include overhauled goals categories, as well as specific action items and initiatives that will drive the workplan of staff over the next two fiscal years. The reformatted goals provide the City Council and public with a more comprehensive understanding of what specifically the City seeks to achieve for the next two years. Subsequently, the 2024-2026 budget allocates resources based on these updated set of goals and objectives that the City Council adopted during the spring of 2024. Below is a summary of the SMART goals; see the budget report for further details.

Transportation and Infrastructure
• Complete previously approved street maintenance plan projects funded by Measure E-12 • Improve traffic circulation and facilitate development of Gateway project by completing the design and funding plan for Vine Street Road Realignment and Bridge Construction • Submit Trade Corridor Enhancement Program Cycle 4 Grant Application to fund right of way and construction costs for the State Route 46/Union Road Overcrossing Project • Guide the orderly and timely development of the airport to meet current and future facility needs by completing the Airport Master Plan Update
• Complete annexation of City-owned property at landfill and solicit proposals for the development of a Regional Renewable Energy Park focused on the reduction of greenhouse gas emissions and the destruction of PFAS
• Reduce cost to taxpayers and improve safety within the City by completing the streetlight master plan study to identify lighting deficiency areas; determine feasibility of City ownership of streetlights; and identify optimal fixture types
7 Attachment 1

• Reduce instances of vandalism and to ensure the public can conduct business in a safe and productive environment by implementing safety and security measures at City facilities • Extend the useful life and/or replace City facilities by conducting a facility inventory and implementing an asset management system to complete a comprehensive facilities master plan • Encourage creativity, collaboration and connection among City staff and the public by resolving space needs and creating welcoming, functional workspaces at City Hall/Library, Centennial Park, and Corporation Yard
• Reduce traffic congestion by evaluating and optimizing traffic signal operations citywide with focus on Creston, Niblick, 13th and 24th Streets
• Enhance resident and visitor experience by constructing beautification projects at City gateways at 1st and Spring; 36th and Spring; 24th and Spring; Wing Way; Airport; and the Train Station • Protect City infrastructure and undertake storm event mitigation work by revising and upgrading the Stormwater Drainage Master Plan and addressing risks on South and North River Road • Improve City service capacity and responsiveness by constructing a new Corporation Yard to include Utilities Department offices and Landscape, Facilities, and Fleet Maintenance shops • Mitigate safety concerns and encourage community recreational use on the Salinas Riverwalk Trail by designing and installing new trail lighting in partnership with the REC Foundation • Improve bicycle and pedestrian safety and mobility by advancing design of the Salinas River Trail connection plan to fully connect the Salinas River Trail to the Centennial Trail, Niblick Road, Stoney Creek Trail, Rambouillet Trail, Paso Robles Street and the downtown • Increase pedestrian safety and visibility by implementing the 13th & Railroad Street Pedestrian Crossing Enhancement with Railroad Street Streetscape elements Public Safety Services
• Ensure public safety, protect the environment, enforce illegal conduct, and better manage quality of life issues associated with individuals actively ignoring public health and safety in public spaces by updating the City Municipal Code to align local regulations with judicial, state, and federal rulings
• Respond to all emergencies in 4-minutes or less, 90% of the time by implementing a paramedic squad to enhance distribution of Advanced Life Support services • Reduce ambulance response times by 10% and leverage federal reimbursements to provide equitable prehospital emergency medical services by working collaboratively with SLO County, 7- Cities, and districts
• Seek to meet the State training requirements, address evolving changes in use of force, defensive tactics, fire, rescue, emergency medical response, and strengthen ISO rating by completing the Public Safety Training Center
• Strengthen overall community preparedness, awareness, and resilience and conduct two EOC training drills for city staff to increase EOC position proficiency and update emergency response plans
• Ensure life safety and enhance firefighting capabilities by conducting and recording inspections of all public and private fire and life safety systems as required by CCR Title 19 and the California Fire Code
• Increase overall proficiency and consistency of department personnel by implementing targeted emergency response training and education programs, resulting in 100% compliance of training mandates and local and state reporting requirements
• Elevate recruitment efforts to attract and retain highly qualified sworn police candidates by retaining a marketing firm to reach prospective new recruits and laterals 8 Attachment 1

• Effectively respond to emergencies and mitigate risks across the community by conducting a comprehensive Community Risk Assessment and Standards of Cover Study to determine appropriate allocation of resources, personnel, equipment, and funding Cultural, Recreational, and Open Spaces
• Continue to implement the City Council-approved Library Strategic Plan by establishing a bookmobile service and strengthening services and opportunities for teensthrough volunteerism, collection development, and programming by hiring a Teen Services Librarian position • Continue to implement the City Council-approved Recreation Services Strategic Plan by augmenting teen services at Centennial Park, re-establishing mobile recreation services, supporting, and providing culturally diverse events, and expanding volunteer opportunities • Enhance the lives of Paso Robles residents and visitors by reviewing and updating the Arts in Public Places ordinance and related process and procedures
Homelessness Response
• Initiate implementation of the City Council-approved Strategic Plan to Address Homelessness by:
o Conducting a financial needs assessment to determine funding needs and potential funding options needed to complete plan objectives and develop a budget that supports priorities of the plan
o Implementing a communication plan to share the Paso Robles Strategic Plan to Address Homelessness with the community
o Working with the County and North County neighboring jurisdictions to establish North County Homelessness Collaborative
o Increasing capacity for low barrier mental health services, detox, and substance abuse services (in collaboration with the County and other service providers) o Developing partnerships with key stakeholders to identify and fill current gaps in housing continuum
Community and Economic Development
• Facilitate development of multiple parcels and create a redundant local transportation route by advancing the Mill Road Annexation Strategy
• Meet 2028 Regional Housing Needs Allocation cycle targets, increase housing supply and affordability by engaging owners of vacant or underutilized properties to educate and assist in facilitating the entitlement of multi-family housing
• Conduct Tourism Impact Study to better understand the fiscal benefits and service demand impacts on the community
• Continue Spaceport Licensing Process including evaluating Spaceport License Project Management vendors
• Implement City Council approved North County Broadband Strategic Plan to increase internet service provider options and service levels to all residents and businesses, including the airport area by completing a City-wide middle mile broadband conceptual plan • Increase affordable housing units by partnering with the Paso Robles Housing Authority and/or the Housing Authority of San Luis Obispo to identify at least three new locations for potential affordable housing projects and pursue funding to purchase property and/or renovate or construct the units
9 Attachment 1

Engaged and Response Government
• Maintain General Fund reserves at policy levels of 30% of revenues to mitigate the City from unforeseen fiscal circumstances, economic downturns, and to provide an initial buffer against service impacts
• Engage and empower residents by holding two resident academies to immerse members of the community into city operations, services, and projects
• Develop organizational vision, mission, values statements to clearly communicate core beliefs of the organization that guide operational decisions, customer-centric service, and fiscal stewardship
• Undertake collaborative opportunities to advance key projects of the City through engagement with regional, state and federal representatives by updating City's Legislative Platform and issuing an RFP for legislative advocacy resources
• Complete Classification and Compensation Study and prioritize its implementation • Adopt a Compensation Philosophy
• Improve employee recruitment, retention, and recognition by implementing a range of resources, tools, policies, and programs by:
o Developing a Hiring Incentive Policy including the establishment of a list of guidelines and parameters management can implement when a key position becomes vacant, such as, but not limited to, pausing all other recruitments, hiring a recruiting firm, offering hiring incentives, retention incentives, moving allowances, etc. as well when it is appropriate to over hire (e.g., Airport Manager shadowing)
o Expanding employee development opportunities such as updating the City's Education Reimbursement Policy to review allowances/limits, paid time while at school, and/or eligible courses; provide biannual professional employee development such as 365 Evaluations, Strengths-Finder, DISC assessments; and/or reviewing the City's organizational structure with the emphasis of providing support around key positions • Recognize high performing individuals and teams by establishing a formal, Citywide employee recognition program
Financial Policies
The City has established a comprehensive set of fiscal policies designed to: (1) provide for an acceptable level of services and products effectively; (2) provide for an acceptable level of services and products as the community grows; (3) ensure that the City is living within its means; and (4) provide reserves for unbudgeted needs that might arise from time to time. As such, the City continues to develop and maintain financial management programs (e.g., two-year budgets, ten-year financial forecasts, and five-year capital improvement program forecast) to ensure its long-term ability to pay for the costs necessary to provide the services required by its citizens. Similarly, the City will maintain financial records management information systems capable of tracking revenues and expenditure line-items, by source, by fund, by department, or any other format deemed necessary or desirable. The accounting systems are in conformity with generally accepted accounting principles as specified by the Municipal Finance Officers Association’s “Governmental Accounting, Auditing, and Financial Reporting,” and pronouncements issued by the Governmental Accounting Standards Board. Additionally, the City has established stand-alone investment, purchasing, and debt management policies which are available on the City’s website at www.prcity.com.
10 Attachment 1

Certificate of Award
For Fiscal Year 2022-23, the City received the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association of the United States (GFOA) for its annual comprehensive financial report. To receive the award, the City published an easily readable and efficiently organized ACFR that satisfied accounting principles generally accepted in the United States of America and all applicable legal requirements. This was the fifth time the City has received the award from GFOA.

Previously, the City was awarded the California Society of Municipal Finance Officers (CSMFO) Certificate for Outstanding Financial Reporting for 19 consecutive years.

Acknowledgements
The preparation of the ACFR was made possible by the entire Administrative Services staff. Special acknowledgment goes to Catherine Piatti, Finance Manager, in the preparation of audit fieldwork and the ACFR. In addition, we would like to thank the Mayor and City Council, and each City department for their continued commitment to ensuring the City’s financial operations are conducted in a highly responsible manner.

Respectfully submitted,
Ty Lewis Ryan Cornell
City Manager Administrative Services Director
11 Attachment 1

CITY OF EL PASO DE ROBLES
Organization of City Government
As of June 30, 2024
Voters of the City of Paso Robles
City Council
Boards, Committees &
Commissions City Manager
City Manager's
Office
City Clerk
Civic
Engagement
Economic
Development
Administrative
Services
Finance
Human
Resources/Risk
Management
Information
Technology
Police
Detective
Bureau
Patrol &
Operations
Support Services
Fire and
Emergency
Services
Community Risk
Reduction
Emergency
Response
Public Works
Airport
Capital Projects
Street &
Stormwater
Maintenance
Property &
Landscape
Maintenance
Community
Services
Library
Park & Trail
Maintenance
Recreation
Community
Development
Building
Engineering
Planning
Utilities
Solid Waste
Wastewater
Water
City Attorney
City Treasurer
12 Attachment 1

CITY OF EL PASO DE ROBLES
Directory of City Officials
As of June 30, 2024

ELECTED OFFICIALS
Mayor...................................................................................................................................................John Hamon Jr.

District 1 Councilmember......................................................................................................................Sharon Roden District 2 Councilmember........................................................................................................................Chris Bausch District 3 Mayor Pro Tem...................................................................................................................... Steve Gregory District 4 Councilmember..........................................................................................................................Fred Strong City Treasurer...........................................................................................................................................Ryan Cornell

EXECUTIVE MANAGEMENT
City Manager...................................................................................................................................................Ty Lewis Assistant City Manager............................................................................................................................... Chris Huot City Attorney.......................................................................................................................................... Elizabeth Hull Administrative Services Director .............................................................................................................Ryan Cornell Community Development Director ....................................................................................................... Warren Frace Community Services Director.............................................................................................................. Angelica Fortin Fire Chief....................................................................................................................................... Jonathan Stornetta Police Chief .............................................................................................................................................Damian Nord Public Works Director............................................................................................................................Freda Berman Utilities Director..............................................................................................................................Christopher Alakel 13 Attachment 1

Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of El Paso De Robles
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
14 Attachment 1

Financial Section
Independent Auditor’s Report

Management’s Discussion &
Analysis

Basic Financial Statements

Required Supplementary
Information

Combining Statements

Individual Fund Financial
Statements and Schedules
Attachment 1

Attachment 1

INDEPENDENT AUDITORS’ REPORT
The Honorable Mayor and City Council
City of El Paso de Robles, California
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of El Paso de Robles, California as of and for the fiscal year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City of El Paso de Robles, California’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of El Paso de Robles, California, as of June 30, 2024, and the respective changes in financial position and, where applicable, cash flows thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City of El Paso de Robles, California, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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

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

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

In performing an audit in accordance with generally accepted auditing standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. 15 2400 Professional Parkway, Suite 205 Santa Maria, CA 93455 Tel 805.925.2579 Fax 805.925.2147 mlhcpas.com BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
Attachment 1

 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City of El Paso de Robles’ internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of El Paso de Robles’ ability to continue as a going concern for a reasonable period of time.

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedules, the note to the required supplementary information, the Schedule of Changes in the Net Other Post-Employment Benefit (OPEB) Liability and Related Ratios, the Schedule of Changes in the Net Pension Liability and Related Ratios, the schedules of pension contributions, and the Schedule of Plan’s Proportionate Share of Net Pension Liability be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of El Paso de Robles’ basic financial statements. The combining and individual nonmajor fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements.

Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

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

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. 16 Attachment 1

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 16, 2024, on our consideration of the City of El Paso de Robles’ internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Santa Maria, California
December 16, 2024
17 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
The management’s discussion and analysis (MD&A) of the City of El Paso de Robles (City) provides an overall review and analysis of the City’s financial activities for the fiscal year (FY) ended June 30, 2024. City management encourages readers to consider the information presented here, in conjunction with the accompanying transmittal letter located in the introductory section, the basic financial statements, and the accompanying notes to those basic financial statements to enhance their understanding of the City’s financial performance.

FINANCIAL HIGHLIGHTS
Key financial highlights for FY 2023-24, are as follows:
• In 2020, the voters of the City approved Measure J-20, a one-cent supplemental sales tax override. The main priorities for spending the Measure J-20 supplemental sales tax revenue—as approved by City Council in Resolution 20-118—are for fire and emergency services, police services, and street repair and maintenance. For FY 2023-24, revenues received totaled $13.5 million, a slight increase from FY 2022-23 of $13.3 million. Approximately $5.7 million of these funds were expended during FY 2023-24 on the following:

Expenditure Description FY 23-24
Actual
Fire and Emergency Services Personnel1 $ 2,263,805
Police Personnel 1,973,827
Street and Road Maintenance 643,332
Construction of Fire Station No. 3 517,834
Street Maintenance Personnel 143,003
Public Safety Center Camera System 85,930
Police Vehicle and Safety Equipment 66,717
Fire and Emergency Services Equipment 30,636
Public Safety Training Building and Tower 12,722
Total Measure J-20 Expenditures $ 5,737,806
1- Net of grant revenues
• Construction of Fire Station No. 3 was completed during the fiscal year and is now fully operational. This single-story, 4,000 square-foot facility includes both living quarters and offices as well as four apparatus bays. The apparatus bays hold one fire engine, one ladder truck, one mass casualty trailer, and one fire rescue truck. Other site improvements include parking lot and driveways, storm water management infrastructure, outdoor training areas, and drought tolerant landscaping. Construction of Fire Station No. 3 is an important step in meeting the Staffing for Adequate Fire and Emergency Response (SAFER) Grant and Insurance Services Offices, Inc. (ISO) requirements while enhancing emergency services for residents and visitors of the City. This $7 million project was only made feasible with the passage of Measure J-20. • In 2012, the voters of the City approved Measure E-12, a one half-cent supplemental sales tax override. The main purpose of these funds is for street repair and maintenance. On February 4, 2020, City Council approved a “Street Maintenance Plan” which outlines which residential streets, arterials, and collectors will be maintained over the next six years. For FY 2023-24, approximately $3.8 million of these funds were expended on the following street segments:
18 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
Road Segment FY 23-24
Actual
Creston Road $ 1,849,556
Rolling Hill Estates 1,074,918
West Side Slurry/Chip Seal 543,343
24th Street Bridge 89,481
Golden Hill (from Rolling Hills to Creston) 75,130
Serenade/Holstein/Brahma 72,128
Elm Ct/Capitol Hill/Palm Ct 38,077
Merry Hill (15th St to Terrace Hill) 26,439
Sherwood/Sierra Bonita/Turtle Creek 22,173
Sunset/Panorama 3,255
Riverside (17th Street to 24th Street) 1,400
Total Measure E-12 Expenditures $ 3,795,900
• A new “Pump Track” amenity was installed at Barney Schwartz Park (BSP) during the fiscal year. This project included the design and construction of a state-of-the-art pump track—a circular course designed for riding wheeled sports equipment without pedaling or pushing. The pump track is the first of its kind not only in Paso Robles, but all of San Luis Obispo County. The track was designed by California Skateparks and created to appeal to all ages. Funding for this project was 100% provided by the REC Foundation through the Dale Schwartz Memorial Endowment and had a total cost of approximately $630,000. • The City installed a water feature at Uptown Family Park with the assistance of a State of California Proposition 68 Per Capita Grant. The grant program offered funding to address public park renovations or needs within a severely disadvantaged community with median home income of less than 60% of the statewide average. Installed during the year, the project costs totaled $202,000, of which the City’s local match was approximately $25,000.
• The City was awarded the Institute of Transportation Engineers (ITE) 2024 Unusual Roundabouts Award for its innovative design of the Golden Hill/Union Road roundabout. The award, presented as part of ITE’s annual Roundabouts Week celebration, recognizes roundabouts that showcase unique design elements or solve complex transportation challenges. The Golden Hill/Union Road roundabout stood out due to its distinct approach to addressing high-traffic volumes while maintaining pedestrian safety in a semi-rural area. The roundabout, which features multi-lane entry points, enhanced landscaping, and bike-friendly pathways, has significantly reduced congestion and improved overall safety for both motorists and nonmotorists. The ITE, a global community of transportation professionals, hosts the Unusual Roundabouts Award annually to highlight the best examples of creative roundabout designs that provide lasting benefits to the community. This award acknowledges the City’s commitment to forward-thinking infrastructure and its ongoing dedication to improving traffic flow and safety throughout the region. As part of the award recognition, the City was featured in the ITE Roundabout Committee’s webinar, “The State of Roundabouts in the US” on September 17, 2024, where transportation professionals discussed evolving trends and innovations in roundabout design across the country.
• The City is currently underway on its “Paso Fiber Connect” project which installs high-speed, fiber optic internet connectivity in key corridors throughout the City. Funded in part with an Economic Development Administration (EDA) grant, the City plans to install fiber optic cable in four miles of roadway where the City 19 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
has already installed conduit and installing conduit and fiber optic cable in an additional 9.4 miles of public right-of-way. Fiber optic connectivity will support business attraction and retention in areas such as specialized manufacturing to support the local agriculture and viticulture industries, ag-tech development, and tech companies or telecommuters relocating from larger cities and seeking high-speed internet access from home. The project will also facilitate distance learning, workforce development training and tele-med connectivity. The project is currently underway with completion projected at the end of FY 2024-25.

OVERVIEW OF THE FINANCIAL STATEMENTS
The financial statements presented herein include all the activities of the City using the integrated approach as prescribed by GASB Statement No. 34. This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements are comprised of three components: (1) Government-wide Financial Statements; (2) Fund Financial Statements; and (3) Notes to the Basic Financial Statements. This report also contains other supplementary information in addition to the basic financial statements.

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

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

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

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

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The fund financial statements include statements for each of the three categories 20 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
of activities - governmental, proprietary, and fiduciary. The governmental activities are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. The proprietary and fiduciary activities are prepared using the economic resources measurement focus and the accrual basis of accounting.

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

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

Some funds are required to be established by State law and by bond covenants, however, management may establish other funds to help it control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other money.

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

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

21 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
Required Supplementary Information
The notes to the basic financial statements are followed by a section of required supplementary information (RSI) that further explains and supports the information in the financial statements.

Combining Statements and Other Individual Fund Financial Information In addition to the basic financial statements, accompanying notes and required supplementary information, this report also presents certain other supplementary information including combining fund statements for the City’s nonmajor special revenue, capital projects, and debt service funds; individual budget and actual statements for nonmajor and major funds; and combining statement of changes in assets and liabilities for custodial funds.

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

Analysis of Net Position
The net position of the City increased $41.6 million from $393.2 million on June 30, 2023, to $434.8 million as of June 30, 2024. Total assets increased $38.1 million and total liabilities increased $1.5 million. The following analysis of governmental and business-type activities provides more detailed information for these changes.

Governmental Activities Business-Type Activities Total
2022-23 2023-24 2022-23 2023-24 2022-23 2023-24
ASSETS
Current assets $111,588,171 $134,811,923 $36,640,220 $42,769,137 $148,228,391 $177,581,060 Noncurrent receivables 11,392,228 10,735,563 14,518,295 14,524,665 25,910,523 25,260,228 Noncurrent capital assets 228,285,626 232,334,980 136,729,942 142,047,737 365,015,568 374,382,717 Total assets 351,266,025 377,882,466 187,888,457 199,341,539 539,154,482 577,224,005

DEFERRED OUTFLOWS OF

RESOURCES
Deferred outflows of resources 14,677,029 17,232,867 2,571,237 2,443,276 17,248,266 19,676,143 Total deferred outflows of
resources 14,677,029 17,232,867 2,571,237 2,443,276 17,248,266 19,676,143

LIABILITIES
Current liabilities 16,152,326 16,796,632 5,570,611 7,210,082 21,722,937 24,006,714 Noncurrent liabilities 59,963,275 62,563,408 57,157,413 55,349,986 117,120,688 117,913,394 Total liabilities 76,115,601 79,360,040 62,728,024 62,560,068 138,843,625 141,920,108

DEFERRED INFLOWS OF

RESOURCES
Deferred inflows of resources 10,754,810 8,363,307 13,640,749 13,373,394 24,395,559 21,736,701 Total deferred inflows of
resources 10,754,810 8,363,307 13,640,749 13,373,394 24,395,559 21,736,701

NET POSITION
Net investment in capital assets 216,455,421 222,920,340 85,746,827 92,888,464 302,202,248 315,808,804 Restricted 31,663,321 40,530,502 3,152,473 2,647,831 34,815,794 43,178,333 Unrestricted 30,953,901 43,941,144 25,191,621 30,315,058 56,145,522 74,256,202 Total net position $279,072,643 $307,391,986 $114,090,921 $125,851,353 $393,163,564 $433,243,339 22 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
Governmental Activities
• In total, current assets increased by $29.4 million when comparing FY 2023-24 to FY 2022-23. Specifically, cash and investments by $18.5 million during the year for two main reasons: 1) delays in the construction of fully funded/budgeted capital projects (there is approximately $29.9 million in budgeted, but unexpended capital projects on June 30, 2024); and 2) expending the City’s new Measure J-20 supplemental sales tax override continues to take longer than anticipated due to the challenges in recruiting for certain public safety positions and the timing of projects. On June 30, 2024, Measure J-20 Fund had a cash balance of approximately $18.0 million.
• Noncurrent capital assets increased by $9.4 million when comparing FY 2023-24 to FY 2022-23. This is because the City continues to make investments in replacing, repairing, and rehabilitating the City’s aging infrastructure. For the current fiscal year, projects include Creston Road/South River/Rolling Hills Road Improvements ($1.8 million), City-wide Fiber Optic Network ($1.5 million), Rolling Hills Estates Road Repairs ($1.1 million), South Vine Bridge Design ($923.6 thousand), Barney Schwartz Bicycle Pump Track ($630 thousand), Fire Station #3 ($517.8 thousand).
• Current liabilities increased by $2.3 million while noncurrent liabilities decreased by $754 thousand, resulting in an overall increase of $1.5 million in total liabilities. The increase in current liabilities can be mainly attributed to a vendor payment to Midland Pacific Homes for a final subdivision map associated with the River Oaks II development in the amount of $1.8 million, along with other increased development related expenses.
• Restricted net position, representing amounts that must be used in accordance with external restrictions, increased by 5.5 million. Most of the increase in the restricted net position is due to additional developer impact fees and other special revenues funds (i.e., restricted monies) being received and not yet expended.

Business-type Activities
The City’s business-type activities’ net position on June 30, 2024, was $125.8 million. Business-type activities use the same accrual basis of accounting as the Proprietary Funds. As mentioned earlier, business-type activities and proprietary funds are used to account for those activities that are supported primarily by user charges to external users, and includes water and wastewater utilities, airport operations, transit services, and parking operations. As such, information regarding the significant changes in business-type activities are located within the Proprietary Funds section of this MD&A.

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

Governmental Activities Business-Type Activities Total
2022-23 2023-24 2022-23 2023-24 2022-23 2023-24

REVENUES
Program revenues:

Charges for services $9,425,855 $8,218,308 $32,872,686 $33,033,644 $42,298,541 $41,251,952 Operating grants & c
contributions
1,422,500 1,072,754 1,161,862 919,148 2,584,362 1,991,902 Capital grants & contributions 1,057,737 6,554,131 166,029 3,965,388 1,223,766 10,519,519 General revenues:

Property taxes 15,779,797 16,888,628 84,111 89,898 15,863,908 16,978,526 Sales & use taxes 33,546,372 33,899,432 - - 33,546,372 33,899,432 23 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
Governmental Activities Business-Type Activities Total
2022-23 2023-24 2022-23 2023-24 2022-23 2023-24
Transient occupancy taxes $ 9,824,200 $ 9,946,197 $ - $ - $ 9,824,200 $ 9,946,197 Other taxes 5,972,504 6,112,116 - - 5,972,504 6,112,116 Use of money & property 1,885,763 6,908,992 452,761 1,954,886 2,338,524 8,863,878 Other revenues 19,996 800,279 56,053 44,395 76,049 844,674 Total revenues 78,934,724 90,400,837 34,793,502 40,007,359 113,728,226 130,408,196

EXPENSES
Governmental activities:

General government 8,296,909 9,981,790 - - 8,296,909 9,981,790 Public safety 32,518,993 27,936,473 - - 32,518,993 27,936,473 Highways and streets 10,714,433 12,416,189 - - 10,714,433 12,416,189 Sanitation 937,337 1,065,977 - - 937,337 1,065,977
Health and welfare 83,774 15,512 - - 83,774 15,512
Culture-recreation 9,258,774 10,342,825 - - 9,258,774 10,342,825 Urban redevelopment and
t housing
169,869 246,065 - - 169,869 246,065
Economic development and
t assistance
919,319 679,788 - - 919,319 679,788
Interest on long-term debt 1,133,573 324,439 - - 1,133,573 324,439 - -
Business-type activities: - -
Water operations - - 14,052,151 14,613,298 14,052,151 14,613,298 Wastewater operations - - 9,518,425 10,883,990 9,518,425 10,883,990 Airport operations - - 1,016,792 1,540,919 1,016,792 1,540,919 Transit operations - - 33,136 33,136 33,136 33,136
Parking operations - - 769,332 248,020 769,332 248,020
Total expenses 64,032,981 63,009,058 25,389,836 27,319,363 89,422,817 90,328,421 Change in net position before
t transfers 14,901,743 27,391,779 9,403,666 12,687,996 24,305,409 40,079,775 Transfers 802,286 927,564 (802,286) (927,564) - -
Change in net position 15,704,029 28,319,343 8,601,380 11,760,432 24,305,409 40,079,775 Net position – July 1 263,368,614 279,072,643 105,489,541 114,090,921 368,858,155 393,163,564 Net position – June 30 $279,072,643 $307,391,986 $114,090,921 $125,851,353 $393,163,564 $433,243,339 The City’s overall net position increased by $40.1 million during the current fiscal year. This is mainly because the City continues to heavily invest in infrastructure and other capital assets. Additionally, an approximate $13 million increase came from the Measure J-20 and Capital Projects Funds. As previously mentioned, hiring public safety personnel, which is a significant portion of the Measure J-20 revenues, has taken longer than anticipated. This resulted in an approximate $6 million surplus in the current fiscal year. Similar activity occurred last year, the second year the supplemental sales tax went into effect. As such, it is intended that this surplus will be reappropriated to additional public safety or road maintenance projects in the upcoming fiscal year. The second significant increase was realized in the Capital Projects Fund, where the City is seeing delays in the construction of fully funded/budgeted capital projects (there is approximately $29.9 million in budgeted, but unexpended capital projects on June 30, 2024). As such, the fund balance grew from $23 million to $29.9 million. Funds will be expended as infrastructure projects advance.

Governmental Activities
Governmental activities increased the City’s net position by $28.3 million. Total resources available during the fiscal year to finance governmental activities consisted of net position on July 1, 2023, of $279.1 million, program 24 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
revenues of $15.8 million, and general revenues of $74.6 million. Total expenses for governmental activities during the fiscal year were $63 million with a majority of the expenses attributed to public safety (39%), general government (24%), highways and streets (18%), and culture-recreation (15%).

Key factors are as follows:
• As we continue to see a rebalancing after the effects of COVID-19, revenues experienced an increase of $10.5 million which was mainly attributed to an increase in general revenues, specifically investment interest. Over the past fiscal year, the higher interest rate environment has provided substantial returns on the City’s investment portfolio, resulting in an increase of $5 million in investment income in FY 2023-24 when compared to FY 2022-23.
• Total expenses for governmental activities were similar to the previous fiscal year, decreasing only by approximately $1 million, or 2%, to $63.0 million. Public safety was the largest city expenditures at $27.9 million, followed by highways and streets expenditures at $12.4 million. Taken together this represents approximately 58% of total governmental expenditures. This further solidifies City Council’s commitment towards police, fire, and road maintenance services.

Business-Type Activities
The City’s net position from business-type activities increased by $11.8 million. As mentioned earlier, business-type activities are used to report the same functions represented in the proprietary fund’s financial statements.

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

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

Governmental Funds
The City’s governmental funds reported combined ending fund balance of $111.9 million, an increase of $19.3 million, compared to the prior fiscal year. This includes $25.6 million in the General Fund, $20.6 million in the Measure J-20 Supplemental Sales Tax Fund, a balance of $152 thousand in the American Rescue Plan Act Fund, a deficit balance of $1.3 million in the Specific Plans Fund, $29.9 million in the Capital Projects Fund, and $36.9 million in all other (nonmajor) governmental funds.

Approximately $18 million (of the total $111.9 million fund balance for governmental funds) comprises unassigned General fund balance and is available for spending at the City’s discretion. The remainder of the General fund balance is comprised of $2.8 million nonspendable and $4.8 million assigned.

The General Fund is used to account for all revenues and expenditures necessary to carry out basic government activity of the City that is not accounted for in other funds. For the fiscal year ended June 30, 2024, the City’s General Fund balance was $25.6 million, which is a $779 thousand increase when compared to the prior fiscal year.

The Measure J-20 Supplemental Sales Tax Fund accounts for and reports the financial resources used by the voterapproved Measure J-20, a one-cent supplemental sales tax approved by voters in 2020. The tax went into effect April of 2021 and for the fiscal year ended June 30, 2024, the balance of the Measure J-20 Supplemental Sales Tax Fund was $20.6 million, an increase of $6 million when compared to the prior fiscal year. Again, recruiting for certain positions funded with these funds has taken longer than anticipated and has resulted in one-time salary savings. It 25 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
is anticipated that the City Council will reappropriate these funds towards additional road maintenance projects, similar to what occurred this past year.

The American Rescue Plan Act Fund accounts for receipts and expenditures of money appropriated by the American Rescue Plan Act, a COVID-19 federal stimulus relief package signed by President Biden in 2021. The City received a total of $5.5 million which must be obligated by December 31, 2024, and spent no later than December 31, 2026.

The final financial activity-to-date, including activity occurring in FY 2024-25, is summarized as follows:

Current
Budget
Actual
Expended-toDate Obligated
Remaining
Unspent/
Unobligated
ECHO Homeless Services $ 500,000 $ 444,000 $ 56,000 $ - Sherwood Park Upgrades 2,879,463 175,435 2,704,028 -
South Vine Street Bridge 923,632 923,632 - -
Insurance Premiums 1,197,318 1,197,318 - -
Total $ 5,500,413 $ 1,543,067 $ 2,760,028 $ -
The Specific Plans Fund accounts for collection from the payment of development impact fees as identified in the Borkey, Union/46, Chandler Ranch and Olsen Beechwood specific plans for public facilities and infrastructure. The Specific Plans Fund shows a deficit fund balance at the end of the fiscal year. As soon as development begins in these specific sites, development revenue will begin to be collected, and fund balance will begin to increase.

The Capital Projects Fund accounts for large capital and infrastructure projects that typically take multiple years to construct and complete and/or have several different funding sources. The Capital Projects Fund balance grew to $29.9 million, an increase of $6.9 million. This increase is because the General Fund fully funds (i.e., transfers) the Capital Project Fund in the year the project is approved, even if the project takes several years to complete. This also includes transfers related to the road maintenance projects utilizing Measure E-12 funds.

The City’s Nonmajor Governmental Funds are funds that do not meet the specified criteria of expenditures, assets, or liabilities (excluding extraordinary items) of at least 10% of corresponding totals for all governmental and enterprise funds and at least 5% of the aggregate amount for all governmental and enterprise funds. A fund that does not meet the specified criteria can still be classified as a major fund if it is deemed important to financial statement users. The Nonmajor Governmental Funds total fund balance recognized an increase of $5.4 million when compared to the prior fiscal year. This increase is partially attributed to a one-time $1 million transfer from the General Fund to the Landscape and Lighting Fund to help with deficiencies. Additionally, the Road Maintenance and Rehabilitation Account Fund received annual revenues of $906 thousand without offsetting expenses. As mentioned previously, a high interest environment was a contributing factor to the overall increase in nonmajor fund balance, as most funds saw a decent amount of investment income compared to prior fiscal years.

Proprietary Funds
The City’s proprietary funds statements provide the same type of information found in the government-wide financial statements, only in more detail. The proprietary funds financial statements provide separate information for each of the enterprise funds as they are all major funds. The basic proprietary fund financial statements can be found after the Governmental Funds Financial Statements. • At the end of the fiscal year, the unrestricted net positions for the Water, Wastewater, Airport, Transit, and Parking funds were $14.4 million, $5.3 million, $3.4 million, $5.6 million, and $(694.8) thousand, respectively. There was a total increase in net position for the enterprise funds of $12.1 million. 26 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
• At the end of the fiscal year, the unrestricted net positions for the Information Technology, Fleet and Equipment, and Risk Management internal service funds were $2.4 million, $15.4 million, and $702.6 thousand, respectively. There was a total increase in net position for the internal service funds of $5.1 million.

Key Factors are as follows:
• The Water fund recognized an increase in net position of $2.9 million, or 6%, and is a similar to the $3.2 million increase the fund realized in FY 2022-23. This is because over the past three fiscal years, there has been at least one staff vacancy. The lack of staffing has also caused delays in deferred maintenance items, which is also creating an optics of fund savings, when in fact, these expenditures are simply being delayed. • The Wastewater fund recognized an increase in net position of $5.9 million, or 14.75%. This increase can mainly be attributed to the Recycled Water project. We received our first State Revolving Loan proceeds in the amount of $1.5 million as well as two grant reimbursements totaling $3.5 million. These loan proceeds and grant reimbursements cover a portion of the expenditures associated with this project that have bene incurred to date.
• The Airport fund and Transit fund also recognized slight increases of $717.3 thousand and $881.1 thousand respectively. These increases can be attributed to increases in both operating revenues and capital or operating grants and contributions, as well as positive investment income. For the Airport operations, there has been an effort to increase revenues to expand the services it currently provides. For example, landing fees are now being assessed by every aircraft that comes to the City airport. Furthermore, all lease contracts are being reviewed and updated so that the City is receiving its fair value of the property it is leasing. • The Parking fund is a newer proprietary fund created in FY 2018-19. The Parking Operations Fund was established to account for the activity associated with the paid downtown parking program, with the intent that the cost to operate the program be fully funded through parking revenues and fines. Knowing that it would take a few years for the program to be revenue neutral, an interfund loan (from the General Fund) was established to cover any initial shortfalls. As of June 30, 2024, the loan balance was $630,750.

Repayments and drawdowns of the loan are made quarterly, depending on the net revenues generated from this program in that quarter.

However, in May 2024, the City Council adopted Ordinance No. 1039, repealing the downtown parking program, therefore halting any new incoming revenues. Additionally, Council also approved refunds of senior parking permits, paid parking sessions, and paid parking citations that were incurred between February 6, 2023 and February 6, 2024. To date, the City has paid out $51.7 thousand in parking related refunds, only adding to the negative net position. Over the next fiscal year, operations will wind down and the general fund loan will be addressed.
• Beginning in FY 2021‐22, accounting for information technology maintenance, operations, and equipment replacement, fleet and equipment maintenance, operations, and replacement, and risk management activities each occur in stand-alone 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. 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.
27 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
Fiduciary Funds
The City maintains fiduciary funds for assets held in trust for the benefit of agencies outside of the City or employees. As of June 30, 2024, the assets of the fiduciary funds totaled $18.2 million, compared to $16.3 million in the prior fiscal year. The increase can be attributed to the investment portfolio associated with the Section 115 Pension Trust. The portfolio continues to perform positively from year to year.

DEBT ADMINISTRATION
As of June 30, 2024, the City had $9.6 million of outstanding debt obligations related to governmental activities and $49.2 million related to business-type activities, for a total of $58.7 million. Debt outstanding as of June 30, 2024, with a comparison to prior year and the net change are as follows:

Governmental Activities Business-Type Activities Total
2022-23 2023-24 2022-23 2023-24 2022-23 2023-24

DEBT DESCRIPTION
Financed leases payable $ 159,789 $ 71,858 $ 32,037 $ 12,320 $ 191,826 $ 84,178 Subscription liability 113,337 42,401 - - 113,337 42,401 Leases payable 438,969 227,285 - - 438,969 227,285
Bonds payable 9,369,900 7,623,991 9,805,830 8,978,339 19,175,730 16,602,330 Premium on refunding bond - - 222,747 197,997 222,747 197,997 Loans payable 1,748,210 1,597,737 40,922,501 39,970,618 42,670,711 41,568,355 Total long-term debt $ 11,830,205 $ 9,563,272 $ 50,983,115 $ 49,159,274 $ 62,813,320 $ 58,722,546 The City’s debt management has been healthy over the past several years and the City’s overall financing debt (e.g., bonds payable, financed leases payable, loans payable, etc.) continues to decrease as the City is paying down its debts and not borrowing additional. This is anticipated to change in the upcoming years with the City’s requirement to build a bridge to realign South Vine Street with Theatre Drive. See Note 8 for more information.

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

CAPITAL ASSETS
As of June 30, 2024, net capital and right-to-use lease assets of the governmental activities totaled $232.3 million and of the business-type activities totaled $142 million. Depreciation on capital assets is recognized in the Government-Wide Financial Statements. The City has elected to depreciate its infrastructure assets. In order to depreciate the infrastructure assets, an estimated useful life for each type of asset was determined using engineering standards as well as discussions with City staff regarding the City’s maintenance program for each type of asset. This allowed the estimated useful life of each asset type to be tailored to include the unique attributes of the City. The following table presents summary information on the City’s capital assets as of June 30, 2023, and 2024:

Governmental Activities Business-Type Activities Total
2022-23 2023-24 2022-23 2023-24 2022-23 2023-24

CAPITAL ASSET DESCRIPTION
Land $ 20,997,495 $ 20,997,495 $ 8,562,314 $ 8,562,314 $ 29,559,809 $ 29,559,809 Construction in progress 40,826,011 37,213,807 5,974,158 16,662,920 46,800,169 53,876,727 Building & improvements 68,942,482 69,994,094 2,488,110 2,488,110 71,430,592 72,482,204 Equipment 17,290,947 20,089,509 7,600,367 8,073,817 24,891,314 28,163,326 28 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
Governmental Activities Business-Type Activities Total
2022-23 2023-24 2022-23 2023-24 2022-23 2023-24
Infrastructure $ 219,099,832 $ 230,636,020 $ 199,809,165 $ 200,682,026 $ 418,908,997 $ 431,318,046 Leased building & improvements 878,213 878,213 - - 878,213 878,213 Subscription-based software 175,897 175,897 - - 175,897 175,897 Accumulated depreciation (139,413,345) (146,856,511) (87,704,172) (94,421,450) (227,117,517) (241,277,961) Accumulated amortization (511,906) (793,544) - - (511,906) (793,544) Net capital assets $ 228,285,626 $ 232,334,980 $ 136,729,942 $ 142,047,737 $ 365,015,568 $ 374,382,717 The major capital asset additions for FY 2023-24 included:
• Various street infrastructure replacement and rehabilitation - $6.4 million • Recycled water distribution - $5.2 million
• Various vehicles and pieces of equipment - $3.3 million • Automated Meter Infrastructure Project - $2.5 million • City-wide fiber optic network - $1.5 million
• Sherwood/Sierra Bonita/Turtle Creek Water Line Replacement - $1.4 million • Wirght Way road construction in the Airport area - $784 thousand • Barney Schwartz bicycle pump track - $587.8 thousand
• Runway 1-19 rehabilitation - $513.3 thousand
• Design and construction of Fire Station No. 3 - $510.8 thousand Additional information on capital assets can be found in Note 3 – Capital Assets in the notes to the basic financial statements.

GENERAL FUND BUDGETARY HIGHLIGHTS
The City’s budget is prepared according to California law, with the most significant budgeted fund being the General Fund given that the majority of city activities are subsidized by taxes. The City’s budget is a spending plan, which commits resources to the accomplishment of City Council goals and objectives. Once adopted, operating appropriations shall not be subsequently adjusted unless specifically authorized by resolution identifying the fund and amount from which the appropriations are to be made. The City Manager may authorize the transfer of appropriations from one expenditure line item to another within the same fund; however, under no circumstances can an increase in appropriations occur without City Council authorization. Quarterly reports are used to keep the City Council informed of key budget issues, forecasts, and required changes. The budget amendments reported in the financial reports fall into three categories:
1) The carryover of appropriations for contracts, equipment, and/or projects approved in the previous fiscal year(s), but not completed as of fiscal year-end.
2) Increases or decreases in estimated revenues to reflect actual receipts of major revenues. 3) Additional appropriations for unforeseen, but necessary expenses or expenditures.

The General Fund’s original adopted budget for FY 2023-24 had assumed a significant decrease in fund balance in the amount of $6.7 million. This was because the capital improvement program (CIP) focused on a theme of moving large projects to “shovel ready” status. This included investment of one-time general fund revenue to fund several large transportation improvements to expand economic development opportunities and traffic improvements. The final and amended budget increased appropriations by an additional net $3.9 million, which was largely attributed to additional community events such as the Christmas Lighting of City Park, New Years Eve Event as well as capturing the increased costs associated with the City’s proportionate share of the construction of the new San Luis Obispo County Animal Shelter.

29 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
Despite the increase in budget from what was originally adopted, the City’s General Fund change in fund balance had a $778,871 positive variance at the end of the fiscal year. Significant variances from actual to budget were due to investment income coming in about $1.8 million higher than originally estimated and the City’s Community Development—both residential housing and commercial space—has had significant increases over the past year and licenses and permits exceed estimates by a little more than $500,000. This trend is anticipated to continue in the upcoming years. For expenditures, department operating costs were at 91% of appropriations at the end of the year, which resulted in additional budget savings of approximately $4.8 million (with approximately $1.0 million being carried forward into FY 2024-25).

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS
The City’s Biannual Budget for FY’s 2024-25 and 2025-26 was formally adopted by the City Council in June 2024.

Most notably, this budget overlaps with the sunset of Measure E-12, a one-half cent general sales tax measure that is set to expire in March 2025. Measure E-12 provides upwards of $7 million in general fund revenue annually to the City. All of the funding generated by Measure E-12 stays with the City of Paso Robles and is subject to multiple layers of oversight. By direction of the City Council, an equivalent amount of general fund dollars is directed to the City’s roads maintenance program each year. If Measure E-12 is not renewed by voters in November 2024, it will have a significant ripple effect within the City’s budget. As of now, staff is not accounting for any new revenue from Measure E-12 after the sunset date. In tandem, staff has not proposed any significant road repair projects in the coming fiscal years. If Measure E-12 is not renewed, there will need to be additional discussions to determine if existing revenues should be reallocated to fund road repairs. Options are limited and will likely mean impacts to other services, programs, and facilities – including public safety, parks, and public works.

Operationally, this budget seeks to advance key programs, services, and projects that are of utmost need and importance. A limited number of new full-time positions are proposed to advance key goals of the City Council.

Most notably, this budget includes the proposed addition of a homeless services manager. The position is necessary to begin to fully implement the City Council’s Strategic Plan to Address Homelessness. Other proposed positions augment public safety services, internal services, and support of utilities activities. However, the number of new proposed positions is significantly fewer than what had been added during the previous budget cycle.

Within the capital improvement budget, many of the proposed projects focus on addressing deferred maintenance across City facilities and other assets. These projects include roof repairs, HVAC replacements, parks and community center improvements, and limited road repair projects. Addressing these types of projects now is necessary and prudent to avoid higher project costs in the years to come, as well as potentially experiencing further facility deterioration and damage. The ability for the City to address these critical needs is due to the proposed drawdown of general reserve funds that are above the City’s reserve policy. Drawing down these funds allow the City to complete one-time project, but do not go below the 30 percent reserve policy level of the City Council.

One of many efforts to stimulate and sustain a healthy local economy is to support residential, commercial, and industrial development. Despite the slowing of the economy, local development activity remains healthy. The City has issued over 208 residential permits in 2023, helping to facilitate new housing growth and to increase supply and affordability. As a result, according to the State of California, the City’s population grew 0.4 percent, or a gain of 115, between January 1, 2023 to January 1, 2024; the City new population is 30,907 and was one of two cities within San Luis Obispo County to see a population increase. (The other City was San Luis Obispo at 0.9 percent). New commercial and industrial developments are underway, or recently completed, in the northeast part of the City.

New hotel and hospitality projects also remain ongoing with three hotel projects currently in the construction phase, with several more in the planning stage. The City’s efforts to increase technology and Science, Technology, Engineering and Mathematics (STEM)-related jobs continue to advance as the City has or will be completing technical work to advance the City’s spaceport project. The City’s new economic development strategic plan is close 30 Attachment 1

City of El Paso de Robles
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2024
to finalization, which proposes to allocate resources toward establishing best practice business attraction, retention and expansion programs. Finally, the City is supporting growth and new development by ensuring there are sufficient resources, such as water, to accommodate new growth. Over the past several years, users of the City’s water system have become increasingly more efficient with water utilization. Additionally, the City is advancing its recycled water project into the next phase of construction. Taken together, the City has a stable water portfolio and can manage the anticipated growth. Work is also underway to complete the annexation of property adjacent to the City’s landfill to create a regional renewable energy park to meet rigorous state requirements regarding solid waste diversions.

CONTACTING THE CITY’S FINANCIAL MANAGEMENT TEAM
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives. If you have questions regarding this report, separate reports of the City’s component units or need any additional financial information, please contact the Office of Administrative Services at 821 Pine Street, Suite A, Paso Robles, CA 93446 or by phone at (805)237-3999 or by email at [email protected].
31 Attachment 1

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32 Attachment 1

STATEMENT OF NET POSITION AND STATEMENT OF ACTIVITIES
The Statement of Net Position and the Statement of Activities are required by the Governmental Accounting Standards Board Statement No. 34 (GASB 34). Their purpose is to summarize the entire City’s financial activities and financial position. They are prepared on the same basis as is used by most businesses, which means they include all the City’s assets and deferred outflows of resources and all its liabilities and deferred inflows of resources, as well as all its revenues and expenses. This is known as the full accrual basis of accounting – the effect of all the City’s transactions is taken into account, regardless of whether or when cash changes hands.

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

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

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

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

The Statement of Activities presents the City’s expenses first, listed by program, and follows these with the expenses of its business-type activities. Program revenues – that is, revenues which are generated directly by these programs – are then deducted from program expenses to arrive at the net expense of each governmental and business-type program.

The City’s general revenues are then listed in the governmental activities or business-type activities column, as appropriate, and the change in net position is computed and reconciled with the Statement of Net Position.

33 Attachment 1

City of El Paso de Robles

STATEMENT OF NET POSITION
June 30, 2024
ASSETS
Current assets:

CaCash and investments $ 120,558,747 $ 38,827,413 $ 159,386,160 AcAccounts receivable 11,073,395 3,622,395 14,695,790
IntInterest receivable 1,668,335 489,661 2,157,996
Pr Prepaid items 885,387 3,442 888,829
DeDeposits 2,620 468 3,088
InvInventory - 449,197 449,197
IntInternal balances 623,439 (623,439) -
Total current assets 134,811,923 42,769,137 177,581,060 Noncurrent assets:

Le Leases receivable 4,138,350 13,605,259 17,743,609
Lo Loans receivable 6,597,213 919,406 7,516,619
Capital assets:

NondNondepreciable capital assets 58,211,302 25,225,234 83,436,536 Net dNet depreciable capital assets 173,863,112 116,822,503 290,685,615 Net riNet right-to-use leased capital assets 213,515 - 213,515 Net intangible right-to-use asset 47,051 - 47,051
Total noncurrent assets 243,070,543 156,572,402 399,595,894 Total assets 377,882,466 199,341,539 577,176,954

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding bonds 195,683 - 195,683
Deferred other post-employment benefits (OPEB) 208,304 51,664 259,968 Deferred pensions outflows 16,828,880 2,391,612 19,220,492 Total deferred outflows of resources 17,232,867 2,443,276 19,676,143

LIABILITIES
Current liabilities:

AcAccounts payable 6,121,581 2,713,626 8,835,207
AcAccrued payroll expenses 733,304 135,149 868,453
IntInterest payable 479,452 557,578 1,037,030
CuCustomer deposits - 236,111 236,111
UnUnearned revenue 6,507,233 26,838 6,534,071
CoCompensated absences due within one year 788,828 100,285 889,113 Le Leases due within one year 107,184 - 107,184
SuSubscriptions due within one year 24,648 - 24,648
DeDebt due within one year 2,034,402 3,440,495 5,474,897 Total current liabilities 16,796,632 7,210,082 24,006,714 Noncurrent liabilities:

CoCompensated absences 2,366,484 300,854 2,667,338
La Landfill closure, post-closure costs 4,859,578 - 4,859,578 Le Leases payable 120,101 - 120,101
Subscription liability 17,753 - 17,753
NeNet OPEB liability 3,984,926 988,347 4,973,273
NeNet pension liability 43,955,382 8,342,006 52,297,388 DeDebt due after one year 7,259,184 45,718,779 52,977,963 Total noncurrent liabilities 62,563,408 55,349,986 117,913,394 Total liabilities 79,360,040 62,560,068 141,920,108
Continued
Governmental
Activities
Business-Type
Activities Total
The notes to financial statements are an integral part of this statement. 34 Attachment 1

City of El Paso de Robles
STATEMENT OF NET POSITION (continued)
June 30, 2024

DEFERRED INFLOWS OF RESOURCES
Deferred leases $ 3,888,920 $ 12,494,631 $ 16,383,551
Deferred OPEB 3,233,987 802,099 4,036,086
Deferred pensions inflows 1,240,400 76,664 1,317,064
Total deferred inflows of resources 8,363,307 13,373,394 21,736,701

NET POSITION
Net investment in capital assets 222,920,340 92,888,464 315,808,804 Restricted for:

Debt service 2,383,882 2,647,831 5,031,713
Disability access and compliance 121,249 - 121,249
Health and welfare 1,515,835 - 1,515,835
Highways and streets maintenance 11,175,525 - 11,175,525 Infrastructure and facilities expansion 19,948,739 - 19,948,739 Landfill maintenance 4,959,059 - 4,959,059
Public, education, government access 426,213 - 426,213
Unrestricted 43,941,144 30,315,058 74,256,202
Total net position $ 307,391,986 $ 125,851,353 $ 433,243,339 Concluded
$ 596,900,148
596,853,097
-47,051
Governmental
Activities
Business-Type
Activities Total
The notes to financial statements are an integral part of this statement. 35 Attachment 1

City of El Paso de Robles

STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2024
Function/Programs Expenses
Governmental Activities:

General government $ 9,981,790 $ 1,093,363 $ 153,936
Public safety 27,936,473 3,194,434 903,310
Highways and streets 12,416,189 3,200,961 -
Sanitation 1,065,977 190,000 -
Health and welfare 15,512 - 15,508
Culture-recreation 10,342,825 539,550 -
Urban redevelopment and housing 246,065 - -
Economic development and assistance 679,788 - -
Interest expense on long-term debt 324,439 - -
Total governmental activities 63,009,058 8,218,308 1,072,754 Business-Type Activities:

Water operations 14,613,298 17,765,029 148,438
Wastewater operations 10,883,990 13,513,925 99,346
Airport operations 1,540,919 1,337,952 -
Transit operations 33,136 - 671,364
Parking operations 248,020 416,738 -
Total business-type activities 27,319,363 33,033,644 919,148 Total primary government $ 90,328,421 $ 41,251,952 $ 1,991,902 General Revenues:

Taxes:

Property taxes
Sales and use taxes
Transient occupancy taxes
Other taxes
Use of money and property
Other revenues
Transfers Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of fiscal year
Net position - end of fiscal year
Program Revenues
Charges for
Services
Operating Grants
and Contributions
The notes to financial statements are an integral part of this statement. 36 Attachment 1

$ 1,049,875 $ (7,684,616) $ - $ (7,684,616)
101,000 (23,737,729) - (23,737,729)
4,016,877 (5,198,351) - (5,198,351)
- (875,977) - (875,977)
- (4) - (4)
1,386,379 (8,416,896) - (8,416,896)
- (246,065) - (246,065)
- (679,788) - (679,788)
- (324,439) - (324,439)
6,554,131 (47,163,865) (47,163,865)
- - 3,300,169 3,300,169
3,500,000 - 6,229,281 6,229,281
465,388 - 262,421 262,421
- - 638,228 638,228
- - 168,718 168,718
3,965,388 - 10,598,817 10,598,817
$ 10,519,519 (47,163,865) 10,598,817 (36,565,048)
16,888,628 89,898 16,978,526
33,899,432 - 33,899,432
9,946,197 - 9,946,197
6,112,116 - 6,112,116
6,908,992 1,954,886 8,863,878
800,279 44,395 844,674
927,564 (927,564) -
75,483,208 1,161,615 76,644,823
28,319,343 11,760,432 40,079,775
279,072,643 114,090,921 393,163,564
$ 307,391,986 $ 125,851,353 $ 433,243,339
307,391,986 125,851,353 433,243,339
- - -
Net (Expense) Revenue and Changes in Net Position
Capital Grants and
Contributions
Governmental
Activities
Business-Type
Activities Total
37 Attachment 1

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38 Attachment 1

GOVERNMENTAL FUNDS FINANCIAL STATEMENTS

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

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

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

Measure J-20 Supplemental Sales Tax Fund
This fund accounts for and reports the financial resources generated by the voter-approved Measure J-20, a one-cent supplemental sales tax approved by voters in 2020. The City Council approved Resolution 20-118, committing these revenues to Fire/Emergency and Police services and Streets Repair and Maintenance. These commitments remain in effect until replaced by future Resolutions.

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

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

Capital Projects Fund
This fund accounts for the City’s Capital Improvement Program (CIP) which was established to account for large capital and infrastructure projects that typically take multiple fiscal years to complete. 39 Attachment 1

City of El Paso de Robles

BALANCE SHEET
Governmental Funds
June 30, 2024
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 103 111
Assets:

Cash and investments $ 23,105,571 $ 18,023,402 $ 4,198,242 Accounts receivable 5,970,795 2,551,544 -
Leases receivable 4,138,350 - -
Interest receivable 1,674,350 106,066 31,355
Loans receivable 3,404,724 30,000 -
Deposits 2,620 - -
Prepaid items 254,297 - -
Advances receivable 2,594,313 - -
Total assets 41,145,020 20,711,012 4,229,597
Deferred outflows of resources:

Deferred interest expense - - -
Total deferred outflows of resources - - -
Total assets and deferred outflows of resources $ 41,145,020 $ 20,711,012 $ 4,229,597 Liabilities:

Accounts payable $ 3,782,462 $ 8,950 $ 55,500
Accrued payroll expenses 629,480 79,607 -
Interest payable - - -
Unearned revenue 2,485,240 - 4,021,993
Advances payable - - -
Total liabilities 6,897,182 88,557 4,077,493
Deferred inflows of resources:

Deferred leases 3,888,920 - -
Unavailable revenue 4,751,716 30,000 -
Total deferred inflows of resources 8,640,636 30,000 -
Fund balances (deficits):

Nonspendable 3,098,040 - -
Restricted - - -
Committed - 20,592,455 -
Assigned 4,794,985 - 152,104
Unassigned 17,714,177 - -
Total fund balances (deficits) 25,607,202 20,592,455 152,104 $ 41,145,020 $ 20,711,012 $ 4,229,597

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND

FUND BALANCES (DEFICITS)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
General Fund
Measure J-20
Supplemental
Sales Tax Fund
American Rescue
Plan Act Fund
The notes to financial statements are an integral part of this statement. 40 Attachment 1

101
$ 500,553 $ 29,780,631 $ 36,711,108 $ 112,319,507
- 2,080,103 428,669 11,031,111
- - - 4,138,350
3,030 - 930,444 2,745,245
- - 3,162,489 6,597,213
- - - 2,620
- - - 254,297
- - - 2,594,313
503,583 31,860,734 41,232,710 139,682,656
1,036,551 - 88,363 1,124,914
1,036,551 - 88,363 1,124,914
$ 1,540,134 $ 31,860,734 $ 41,321,073 $ 140,807,570
$ - $ 1,925,357 $ 294,436 $ 6,066,705
- - 3,836 712,923
1,036,551 - 88,363 1,124,914
- - - 6,507,233
1,817,652 - 153,222 1,970,874
2,854,203 1,925,357 539,857 16,382,649
- - - 3,888,920
- - 3,871,311 8,653,027
- - 3,871,311 12,541,947
- - - 3,098,040
- - 37,138,643 37,138,643
- - - 20,592,455
- 29,935,377 - 34,882,466
(1,314,069) - (228,738) 16,171,370
(1,314,069) 29,935,377 36,909,905 111,882,974
$ 1,540,134 $ 31,860,734 $ 41,321,073 $ 140,807,570
Total
Governmental
Funds
Specific Plans
Fund
Capital Projects
Fund
Nonmajor
Governmental
Funds
41 Attachment 1

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42 Attachment 1

City of El Paso de Robles

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
June 30, 2024
Total fund balances - governmental funds $ 111,882,974
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets at historical cost $ 378,930,925
Accumulated depreciation (146,856,511)
Right-to-use leased assets 1,054,110
Accumulated amortization (793,544)
Net capital assets 232,334,980
7,528,113
(479,452)
Compensated absences 3,155,312
Financed purchases 71,858
Subscription liability 227,285
Leases payable 42,401
General obligation bonds 7,623,991
Loans payable 1,597,737
Accrued landfill closure costs 4,859,578
Net OPEB liability 3,984,926
Net pension liability 43,955,382
Total long-term liabilities (65,518,470)
195,683
12,562,797
8,885,361
Total net position - governmental activities $ 307,391,986 Internal service funds are used to charge activities involved with rendering services to departments within the City.

Assets and liabilities of the internal service funds not mentioned above are:

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

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

Interest expense on long-term debt is recognized in the period in which it matures and is paid in governmental funds.

However, in the Statement of Net Position, it is recognized in the period that it is incurred.

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

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

Deferred outflows and inflows of resources relating to pensions and other post-employment benefits are applicable to future periods and, therefore, are not reported in governmental funds. In the Statement of Net Position, deferred outflows and inflows of resources related to pensions and other post-employment benefits are reported. The difference between deferred outflows of resources of $ 17,037,184 and deferred inflows of $ 4,474,387 is:

The notes to financial statements are an integral part of this statement. 43 Attachment 1

City of El Paso de Robles

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Governmental Funds
For the Fiscal Year Ended June 30, 2024
REVENUES 103 111
Taxes $ 48,964,531 $ 13,509,741 $ -
Licenses and permits 1,423,225 - -
Fines and forfeitures 189,950 - -
Use of money and property 4,248,234 731,176 233,852
Intergovernmental revenues 663,216 394,030 1,291,956
Charges for current services 3,036,047 - -
Other revenues 210,130 4,096 -
Total revenues 58,735,333 14,639,043 1,525,808

EXPENDITURES
Current:

Ge General government 8,944,912 - -
Pu Public safety 24,369,656 7,145,509 -
Hi Highways and streets 5,780,566 143,005 -
SaSanitation 640,730 - -
He Health and welfare - - -
CuCulture-recreation 7,095,926 - -
Ur Urban redevelopment and housing (142,435) - 388,500
Ec Economic development and assistance 668,530 - -
Capital outlay 529,089 87,508 -
Debt service:

IntInterest 54,996 - -
Pr Principal 150,473 - -
Ag Agent fees - - -
Total expenditures 48,092,443 7,376,022 388,500
10,642,890 7,263,021 1,137,308

OTHER FINANCING SOURCES (USES)
Transfers in 919,475 - -
Transfers out (10,783,494) (1,259,818) (985,204)
Total other financing sources (uses) (9,864,019) (1,259,818) (985,204) Net change in fund balances (deficits) 778,871 6,003,203 152,104 Fund balances (deficits) - July 1 24,828,331 14,589,252 - Fund balances (deficits) - June 30 $ 25,607,202 $ 20,592,455 $ 152,104 Excess (deficiency) of revenues over (under)
expenditures
General Fund
Measure J-20
Supplemental
Sales Tax Fund
American Rescue
Plan Act Fund
The notes to financial statements are an integral part of this statement. 44 Attachment 1

101
$ - $ - $ 4,372,101 $ 66,846,373
- - - 1,423,225
- - - 189,950
21,822 - 1,626,380 6,861,464
- 5,122,722 154,961 7,626,885
39,055 - 3,530,031 6,605,133
1,215 584,838 - 800,279
62,092 5,707,560 9,683,473 90,353,309
- 245,557 2,250 9,192,719
- - - 31,515,165
- 855,452 646,561 7,425,584
- - 103,975 744,705
- - 15,512 15,512
- 328,593 2,058,257 9,482,776
- - - 246,065
- - - 668,530
- 9,351,780 250,970 10,219,347
-
- - 715,391 770,387
- - 1,536,109 1,686,582
- - 1,780 1,780
- 10,781,382 5,330,805 71,969,152
62,092 (5,073,822) 4,352,668 18,384,157
- 11,989,467 1,239,689 14,148,631
- - (192,551) (13,221,067)
- 11,989,467 1,047,138 927,564
62,092 6,915,645 5,399,806 19,311,721
(1,376,161) 23,019,732 31,510,099 92,571,253
$ (1,314,069) $ 29,935,377 $ 36,909,905 $ 111,882,974
Capital Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Specific Plans
Fund
45 Attachment 1

City of El Paso de Robles

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES For the Fiscal Year Ended June 30, 2024
Total net change in fund balances - governmental funds $ 19,311,721 Amounts reported for governmental activities in the Statement of Activities are different because:

Capital outlay $ 11,861,460
Depreciation (7,530,468)
Amortization (281,638)
Total 4,049,354
47,528
301,381
1,984,313
(65,231)
(178,720)
(306,828)
230,545
Continued
Landfill closure and post-closure costs reported in the Statement of Activities do not require the use of current financial resources, and therefore, are not reported as expenditures in the governmental funds.

In governmental funds, other post-employment benefit costs are recognized when employer contributions are made.

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

In governmental funds, compensated absences are measured by the amount of financial resources used (essentially the amount paid). In the Statement of Activities, these items are measured by the amounts earned during the fiscal year. This fiscal year, compensated absences earned exceeded the amounts used by:

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

In governmental funds, loan receivables and accrued interest are unavailable because they cannot be used to meet current financial obligations. In the Statement of Activities, revenues are recognized when earned. This amount is the net change in loan proceeds and accrued interest and the repayments made in the fiscal year.

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

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

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

The notes to financial statements are an integral part of this statement. 46 Attachment 1

City of El Paso de Robles

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES (continued) For the Fiscal Year Ended June 30, 2024
$ (133,242)
280,249
2,798,273
Change in net position - governmental activities $ 28,319,343 Concluded
In governmental funds, pension costs are recognized when employer contributions are made. In the Statement of Activities, pension costs are recognized when incurred. This amount is the net change in net pension liability, deferred outflows of resources and deferred inflows of resources.

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

Internal service funds are used to charge the cost of activities involved in rendering services to departments within the City. This amount is the net revenue of the internal service funds is reported with governmental activities.

The notes to financial statements are an integral part of this statement. 47 Attachment 1

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48 Attachment 1

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

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

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

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

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

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

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

Parking Fund
This fund is used to account for the operation and maintenance of the City’s Downtown Parking program. 49 Attachment 1

City of El Paso de Robles

STATEMENT OF NET POSITION
Proprietary Funds
June 30, 2024
Water Wastewater Airport
ASSETS
Current assets:

Ca Cash and investments $ 17,617,662 $ 10,608,044 $ 2,874,871 Ac Accounts receivable 2,066,286 1,400,564 43,089
Int Interest receivable 145,159 278,235 17,441
Pr Prepaid items 1,721 1,721 -
DeDeposits 218 - -
InvInventory 449,197 - -
0 Total current assets 20,280,243 12,288,564 2,935,401
0 Noncurrent assets:

Le Leases receivable - - 13,605,259
Lo Loans receivable 339,949 579,457 -
Capital assets:

NoNoNondepreciable capital assets 4,143,206 10,390,795 10,601,257 Ne Net depreciable capital assets 38,276,700 70,269,362 5,486,023 Ne Ne Net intangible right-to-use assets - - -
0 Total noncurrent assets 42,759,855 81,239,614 29,692,539 Total assets 63,040,098 93,528,178 32,627,940

DEFERRED OUTFLOWS OF RESOURCES
Deferred other post-employment benefits (OPEB) 22,436 24,359 3,016 Deferred pensions outflows 1,203,320 960,798 109,367
Total deferred outflows of resources 1,225,756 985,157 112,383

LIABILITIES
Current liabilities:

Ac Accounts payable 1,818,698 555,996 196,408
Ac Accrued payroll expenses 59,006 60,941 8,785
Ad Advances payable - - -
Int Interest payable 41,135 504,642 4,490
Cu Customer deposits 236,111 - -
Un Unearned revenue - - 26,838
Co Compensated absences due within one year 42,907 43,989 5,959 Su Subscriptions due within one year - - -
De Debt due within one year 506,627 2,884,055 37,493
Total current liabilities 2,704,484 4,049,623 279,973
Noncurrent liabilities:

Co Compensated absences 128,721 131,975 17,874
Su Subscription liability - - -
Ne Net OPEB liability 429,193 465,996 57,690
Ne Net pension liability 4,313,503 3,213,800 392,043
De Debt due after one year 5,266,712 40,193,087 258,980 Total noncurrent liabilities 10,138,129 44,004,858 726,587 Total liabilities 12,842,613 48,054,481 1,006,560
Enterprise Funds
The notes to financial statements are an integral part of this statement. 50 Attachment 1

Transit Parking Total
207 238
$ 5,576,081 $ 1,239 $ 36,677,897 $ 10,388,756
- 8,556 3,518,495 146,184
33,768 4 474,607 63,058
- - 3,442 631,091
- 250 468 -
- - 449,197 -
5,609,849 10,049 41,124,106 11,229,089
- - 13,605,259 -
- - 919,406 -
- - 25,135,258 660,240
714,884 115,678 114,862,647 8,231,787
- - - 47,051
714,884 115,678 154,522,570 8,939,078
6,324,733 125,727 195,646,676 20,168,167
- - 49,811 7,279
- - 2,273,485 414,597
- - 2,323,296 421,876
- 70,126 2,641,228 127,274
- - 128,732 26,798
- 623,439 623,439 -
- 7,311 557,578 2,406
- - 236,111 -
- - 26,838 -
- 995 93,850 26,112
- - - 24,648
- - 3,428,175 84,178
- 701,871 7,735,951 291,416
- 2,982 281,552 78,337
- - - 17,753
- - 952,879 148,204
- - 7,919,346 1,484,517
- - 45,718,779 -
- 2,982 54,872,556 1,728,811
- 704,853 62,608,507 2,020,227
Continued
Total Internal
Service Funds
Enterprise Funds
51 Attachment 1

City of El Paso de Robles
STATEMENT OF NET POSITION (continued)
Proprietary Funds
June 30, 2024
Water Wastewater Airport

DEFERRED INFLOWS OF RESOURCES
Deferred leases $ - $ - $ 12,494,631
Deferred OPEB 348,314 378,181 46,819
Deferred pensions inflows 38,573 30,799 3,506
Total deferred inflows of resources 386,887 408,980 12,544,956

NET POSITION
Net investment in capital assets 36,646,567 37,583,015 15,790,807 Restricted for debt service - 2,647,831 -
Unrestricted 14,389,787 5,819,028 3,398,000
Total net position $ 51,036,354 $ 46,049,874 $ 19,188,807 Net position of business-type activities
Adjustment to report the cumulative internal balance for the net effect of the activity between the internal service funds and the enterprise funds over time
Enterprise Funds
The notes to financial statements are an integral part of this statement. 52 Attachment 1

Transit Parking Total
$ - $ - $ 12,494,631 $ -
- - 773,314 120,276
- - 72,878 13,275
- - 13,340,823 133,551
714,884 115,678 90,850,951 8,812,499
- - 2,647,831 -
5,609,849 (694,804) 28,521,860 9,623,766
$ 6,324,733 $ (579,126) 122,020,642 $ 18,436,265
3,830,711
$ 125,851,353
Concluded
Total Internal
Service Funds
Enterprise Funds
53 Attachment 1

City of El Paso de Robles

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION Proprietary Funds
For the Fiscal Year Ended June 30, 2024
Water Wastewater Airport

OPERATING REVENUES
Charges for current services $ 17,765,029 $ 13,513,925 $ 222,270 Rents and leases - - 1,115,682
Operating grants and contributions 148,438 99,346 -
Other revenues 16,918 26,408 1,069
Total operating revenues 17,930,385 13,639,679 1,339,021

OPERATING EXPENSES
Salaries and benefits 3,409,717 3,140,784 404,385
Maintenance and operations 9,665,674 3,493,456 774,436
Depreciation and amortization 2,111,775 3,849,928 447,830 Total operating expenses 15,187,166 10,484,168 1,626,651 Operating income (loss) 2,743,219 3,155,511 (287,630)

NONOPERATING REVENUES (EXPENSES)
Taxes - - 89,898
Investment income (loss) 776,339 428,177 507,490
Gain/(loss) on disposal of capital asset - - -
Interest expense (171,583) (790,445) (12,882)
604,756 (362,268) 584,506
3,347,975 2,793,243 296,876
Capital grants and contributions - 3,500,000 465,388
Transfers out (483,980) (373,357) (44,949)
Change in net position 2,863,995 5,919,886 717,315
Net position - July 1 48,172,359 40,129,988 18,471,492
Net position - June 30 $ 51,036,354 $ 46,049,874 $ 19,188,807 - - -
Change in net position of business-type activities
Total nonoperating revenues (expenses)
Enterprise Funds
Adjustment for the net effect of the current year activity between the internal service funds and the enterprise
funds
Income before capital contributions and transfers
The notes to financial statements are an integral part of this statement. 54 Attachment 1

Transit Parking Total
$ - $ 416,738 $ 31,917,962 $ 10,668,015
- - 1,115,682 -
671,364 - 919,148 -
- - 44,395 24,184
671,364 416,738 33,997,187 10,692,199
- (107,665) 6,847,221 1,214,848
- 278,697 14,212,263 3,778,046
33,136 38,559 6,481,228 1,274,836
33,136 209,591 27,540,712 6,267,730
638,228 207,147 6,456,475 4,424,469
- - 89,898 -
242,868 12 1,954,886 499,129
- - - 179,178
- (26,557) (1,001,467) (6,421)
242,868 (26,545) 1,043,317 671,886
881,096 180,602 7,499,792 5,096,355
- - 3,965,388 -
- (25,278) (927,564) -
881,096 155,324 10,537,616 5,096,355
5,443,637 (734,450) 13,339,910
$ 6,324,733 $ (579,126) $ 18,436,265
- - -
1,222,817
$ 11,760,433
Total Internal
Service Funds
Enterprise Funds
55 Attachment 1

City of El Paso de Robles

STATEMENT OF CASH FLOWS
Proprietary Funds
For the Fiscal Year Ended June 30, 2024
Water Wastewater Airport

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and other agencies $ 17,839,511 $ 13,627,922 $ 886,412 Payments to employees (2,980,452) (2,917,631) (371,200) Payments to suppliers (8,180,271) (3,373,240) (724,329) Net cash provided (used) by operating activities 6,678,788 7,337,051 (209,117)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers out to other funds (483,980) (373,357) (44,949) Tax revenue received - - 89,898
(483,980) (373,357) 44,949
Grant revenues received - 3,500,000 465,388
Proceeds from issuance of debt - 1,546,598 -
Purchase of capital assets (4,436,011) (6,082,537) (1,354,598) Lease payments made - - -
Debt payments made (492,491) (2,797,442) (36,038)
Interest payments made (175,092) (826,605) (13,427)
Net proceeds from interfund advances - - -
Proceeds from sale of capital assets - - -
(5,103,594) (4,659,986) (938,675)

CASH FLOWS FROM INVESTING ACTIVITIES
Net investment income received 715,556 368,255 502,125
Net cash provided by investing activities 715,556 368,255 502,125 1,806,770 2,671,963 (600,718)
Cash and cash equivalents - beginning of fiscal year 15,810,892 7,936,081 3,475,589 Cash and cash equivalents - end of fiscal year $ 17,617,662 $ 10,608,044 $ 2,874,871 17,617,662 10,608,044 2,874,871
- - -
Net cash provided (used) by noncapital financing
activities

CASH FLOWS FROM CAPITAL AND RELATED FINANCING

ACTIVITIES
Enterprise Funds
Net cash provided (used) by capital and related
financing activities
Net increase in cash and cash equivalents
The notes to financial statements are an integral part of this statement. 56 Attachment 1

Transit Parking Total
$ 671,364 $ 447,706 $ 33,472,915 $ 10,654,961
- (240,661) (6,509,944) (1,374,392)
- (239,271) (12,517,111) (4,106,525)
671,364 (32,226) 14,445,860 5,174,044
- (25,278) (927,564) -
- - 89,898 -
- (25,278) (837,666) -
- - 3,965,388 -
- - 1,546,598 -
- - (11,873,146) (2,043,882)
- - - (70,936)
- - (3,325,971) (107,651)
- (19,246) (1,034,370) (6,421)
- 77,666 77,666 -
- - - 179,178
- 58,420 (10,643,835) (2,049,712)
225,356 8 1,811,300 461,773
225,356 8 1,811,300 461,773
896,720 924 4,775,659 3,586,105
4,679,361 315 31,902,238 6,802,651
$ 5,576,081 $ 1,239 $ 36,677,897 $ 10,388,756
5,576,081 1,239 36,677,897 Continued
- - -
Total Internal
Service Funds
Enterprise Funds
57 Attachment 1

City of El Paso de Robles
STATEMENT OF CASH FLOWS (continued)
Proprietary Funds
For the Fiscal Year Ended June 30, 2024
Water Wastewater Airport
Operating income (loss) $ 2,743,219 $ 3,155,511 $ (287,630) Adjustments to reconcile operating activities:

Depreciation and amortization expense 2,111,775 3,849,928 447,830 Accounts receivable (106,053) (11,908) (24,372)
Prepaid items (74) (74) -
Deposits (218) - -
Inventory 45,798 - -
Loans receivable - 151 -
Leases receivable - - (6,521)
Deferred outflows of resources for pensions (92,728) 146,939 3,389 Deferred outflows of resources for OPEB (21,283) (23,051) (2,890) Accounts payable 1,439,897 120,290 50,107
Accrued payroll expenses 9,833 5,970 2,910
Customer deposits 15,179 - -
Unearned revenue - - (16,009)
Compensated absences 22,267 (15,126) 4,014
Net OPEB liability (14,291) (37,708) 9,289
Net pension liability 440,679 75,295 (1,155)
Deferred inflows of resources for leases - - (405,707)
Deferred inflows of resources for pensions 2,614 (5,068) (145) Deferred inflows of resources for OPEB 82,174 75,902 17,773 Net cash provided (used) by operating activities $ 6,678,788 $ 7,337,051 $ (209,117) 6,678,788 7,337,051 (209,117)
Non-cash activity: - - -
Amortization of premium on refunding bonds $ - $ 24,750 $ - 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:

Enterprise Funds
The notes to financial statements are an integral part of this statement. 58 Attachment 1

Transit Parking Total
$ 638,228 $ 207,147 $ 6,456,475 $ 4,424,469
33,136 38,559 6,481,228 1,274,836
- 30,968 (111,365) (37,238)
- - (148) (66,314)
- - (218) -
- - 45,798 -
- - 151 -
- - (6,521) -
- 98,941 156,541 64,096
- 129 (47,095) (6,795)
- 39,426 1,649,720 (262,165)
- (4,883) 13,830 2,905
- - 15,179 -
- - (16,009) -
- (15,039) (3,884) (3,160)
- (49,526) (92,236) (38,082)
- (345,023) 169,796 (184,768)
- - (405,707) -
- (3,204) (5,803) (2,224)
- (29,721) 146,128 8,484
$ 671,364 $ (32,226) $ 14,445,860 $ 5,174,044
671,364 (32,226) 5,174,044
- - -
$ - $ - $ 24,750 $ -
Total Internal
Service Funds
Enterprise Funds
59 Attachment 1

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60 Attachment 1

FIDUCIARY FUNDS

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

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

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

Pension Trust Fund
This fund was established to prefund the City’s outstanding pension obligation and can only be used to offset CalPERS pension costs.
61 Attachment 1

City of El Paso de Robles

STATEMENT OF FIDUCIARY NET POSITION
June 30, 2024
ASSETS 403
Ca Cash and cash equivalents $ 3,947,118 $ - $ 127,701
Investments held in mutual funds - 10,491,434 -
Interest receivable 590,640 - 688
Loans receivable 3,020,000 - -
Total assets 7,557,758 10,491,434 128,389

LIABILITIES
Accounts payable - - 15,155
Unearned revenue 1,114,264 - -
Interest payable 274,016 - -
Bonds payable 8,970,747 - -
Total liabilities 10,359,027 - 15,155

NET POSITION
Restricted in trust for:

Individuals, organizations, and other governments - - 113,234 (2,801,269) - -
Pension benefits - 10,491,434 -
Total net position $ (2,801,269) $ 10,491,434 $ 113,234 Pension Trust Fund
Total Custodial
Funds
Successor Agency to the former
Redevelopment Agency
Private-Purpose
Trust Fund
The notes to financial statements are an integral part of this statement. 62 Attachment 1

City of El Paso de Robles

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
For the Fiscal Year Ended June 30, 2024

ADDITIONS
Property taxes $ 712,027 $ - $ -
Use of money and property 185,431 1,123,198 5,025
Custodial fund contributions - - 21,383
Contributions from the City of Paso Robles - 556,900 -
Total additions 897,458 1,680,098 26,408

DELETIONS
Administration 8,624 - -
Interest and fiscal agent fees 551,940 - -
Beneficiary payments - - 21,383
Total deletions 560,564 - 21,383
Change in net position 336,894 1,680,098 5,025
Net position - July 1 (3,138,163) 8,811,336 108,209
Net position - June 30 $ (2,801,269) $ 10,491,434 $ 113,234 Pension Trust Fund
Total Custodial
Funds
Private-Purpose
Trust Fund
The notes to financial statements are an integral part of this statement. 63 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of El Paso de Robles (the “City”) have been prepared in conformity with accounting principles generally accepted in the United States as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant accounting policies for the City are described below:

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

The City was incorporated in 1889 and operates under the State of California City Council-Manager form of government.

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

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

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

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

Fund Financial Statements: The Fund Financial Statements provide information about the City’s funds, including fiduciary funds and the blended component unit. Separate statements for each fund category (governmental, proprietary, and fiduciary) are presented. The emphasis of the Fund Financial Statements is on major individual funds, each of which is displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds.

Proprietary funds operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses, depreciation, and amortization on capital assets. All expenses not meeting this definition are reported as nonoperating expenses.
64 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
C. Major Funds
The City reported the following major governmental funds in the accompanying financial statements:

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

Measure J-20 Supplemental Sales Tax Fund – Accounts for and reports the financial resources generated by the voterapproved Measure J-20, a one-cent supplemental sales tax approved by voters in 2020. The City Council approved Resolution 20-118, committing these revenues to Fire/Emergency and Police services and Streets Repair and Maintenance. These commitments remain in effect until replaced by future Resolutions.

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

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

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

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

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

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

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

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

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

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

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

Fleet and Equipment Fund – Accounts for the operations, maintenance, and replacement of the City’s fleet of vehicles and related equipment.

Risk Management Fund – Accounts for liability, property, and workers’ compensation insurance. 65 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
The City also reports the following fiduciary funds:

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

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

D. Basis of Accounting and Measurement Focus
The Government-Wide, Proprietary, and Fiduciary Funds Financial Statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. These statements are presented on an economic resources measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources are included in the accompanying Statement of Net Position. This includes capital assets, infrastructure assets, and long-term liabilities. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The types of transactions reported as program revenues for the City are reported in three categories: 1) charges for services, 2) operating grants and contributions, and 3) capital grants and contributions.

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

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

Non-exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis of accounting, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

Other revenues susceptible to accrual include other taxes, intergovernmental revenues, interest, and charges for services.

Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund certain programs with a combination of cost-reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net position may be available to finance program 66 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
expenditures. The City’s policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary. Certain indirect costs are included in program expenses reported for individual functions and activities.

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

The operating budget is prepared in the context of a ten-year financial plan with operating expenditures and revenues being balanced over the term of the ten-year financial plan. The City typically adopts a two-year budget, except in special situations (as in the case of the COVID-19 pandemic) which may call for a one-year budget. The intent is that the ten-year financial plan be updated every two years, during the mid-cycle of the biennial budget. The process for updating the twoyear budget is generally described as follows: Administrative Services prepares base budget schedules consisting of maintenance and operations, personnel services, operating capital, revenue estimating forms and forms for submitting budgetary requests for new and/or expanded services, as well as requests for operating capital not already provided for on various pre-authorized replacement schedules. These schedules are distributed to all executive managers for affirmation and/or completion. Upon affirmation and return of new request forms, Administrative Services compiles and publishes the draft budget. Executive managers meet to review the draft budget and prepare specific recommendations to balance the budget should resources not cover budgetary requests. The draft budget and executive manager recommendations are then reviewed by the City Council and then formally adopted in June. The budget preparation, review, and approval process take place in the context of and with the objective of addressing the goals established by the City Council during a goal setting workshop held just prior to the process noted above.

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

F. Cash and Investments
In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market valuation data provided by Zions Bancorporation is used as fair value for those securities for which market quotations are readily available. The City’s investments with fiscal agents required by bond indentures are stated at cost, which approximates fair value.

The City participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF) which has invested a portion of the pool funds in Structured Notes and Asset-Backed Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to change in interest rates.

For purposes of the Statement of Cash Flows, the City considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. All cash and investments of the proprietary fund types are pooled with the City’s pooled cash and investments.
67 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
G. Inventories and Prepaid Items
Inventory is recorded using the purchases method and cost is recorded as an expenditure at the time individual inventory items are purchased. Inventory held in the Water Department is valued at cost using the first in, first out (FIFO) inventory method. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items.

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

I. Capital Assets
In accordance with GASB Statement No. 34, the City is required to report the inclusion of capital assets including infrastructure capital assets in the local governments’ basic financial statements. Capital assets are defined as property, plant, equipment, and infrastructure assets (roads, sidewalks, bridges, drainage systems, lighting systems, etc.). The City’s policy is to capitalize all assets with costs exceeding certain minimum thresholds, $5,000 for machinery and equipment and $25,000 for buildings, improvements, and infrastructure, all with useful lives exceeding two years. Capital assets are reported in the applicable governmental or business-type activities columns in the Government-Wide Financial Statements. All capital assets including infrastructure are valued at historical cost or estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at their estimated fair value on the date contributed.

Donated capital assets, donated works of art, and service concession arrangements are reported at acquisition value rather than fair value.

For all infrastructure systems, the City elected to use the Basic Approach as defined by GASB Statement No. 34 for infrastructure reporting. The City commissioned an appraisal of City owned infrastructure and property as of June 30, 2002, and has completed an internal update as of June 30, 2021. This appraisal determined the original cost, which is defined as the actual cost to acquire new property in accordance with market prices at the time of first construction/acquisition.

When actual cost information was not available, current replacement cost was estimated and trended back to the date of acquisition by using either the Bureau of Labor Statistics; Consumer Price Index for All Urban Consumers, Los AngelesRiverside-Orange County, not seasonally adjusted for all items; or the Construction Cost Index compiled by Engineering News Record (ENR), revised in June 2002. The Consumer Price Index was used for traffic signals and streetlights. The Construction Cost Index was used for all other infrastructure assets. The book value was then computed by deducting the accumulated depreciation from the original cost.

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

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend the life of asset are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. 68 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
J. Right-to-Use Leased Assets
In accordance with GASB Statement No. 87, the City is required to report the inclusion of right-to-use leased assets in the local governments’ basic financial statements. Right-to-use leased assets are recognized at the lease commencement date and represent the City's right to use an underlying asset for the lease term. Right-to-use leased assets are measured at the initial value of the lease liability plus any payments made to the lessor before commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term, plus any initial direct costs necessary to place the leased asset into service. Right-to-use leased assets are amortized over the shorter of the lease term or useful life of the underlying asset using the straight-line method.

K. Compensated Absences
Employees are paid 100% of their accumulated vacation pay and compensatory time when they terminate their employment with the City. As a result, the City accounts for the cost of annual vacation, compensatory time, and fringe benefits as earned in accordance with the GASB Statement No. 101, Compensated Absences, in that, accumulated unpaid vacation leave and compensatory time is accrued when incurred in the proprietary Government-Wide Financial Statements. Employees may accumulate sick leave without limitation but accumulated sick pay, under no circumstances, is paid to employees at any time. Employees retiring from the City may convert their unused sick leave to service credit.

As such, it is assumed that sick leave is more likely than not to be settled through conversion to defined benefit postemployment benefits and is not included in a liability for compensated absences.

L. Receivables and Payables
Activity between funds that is representative of lending/borrowing arrangements outstanding at fiscal year-end are referred to as “due to/due from other funds.” In some cases, “due to/due from other funds” represents the short-term transfer of cash resources at fiscal year-end to eliminate negative cash balances that are temporary in nature. Cash resources have been loaned from one fund to another to provide resources to prepare a “specific plan,” a planning/development tool, until fees generated from the specific plan area repay the loan.

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

M. Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, the City recognizes deferred outflows and inflows of resources.

In addition to assets, the City will sometimes report a separate section for deferred outflows of resources. A deferred outflow of resources is defined as a consumption of net assets or fund balance that applies to future periods. The Statement of Net Position has three items which qualify for reporting in this category: loss on refunding bonds, pensions, and other post-employment benefits (OPEB). The Governmental Funds Balance Sheet has one item which qualifies for reporting in this category, deferred interest expense.

In addition to liabilities, the City will sometimes report a separate section for deferred inflows of resources. A deferred inflow of resources is defined as an acquisition of net assets or fund balance by the City that applies to future periods. The Statement of Net Position has three items which qualify for reporting in this category: leases, pensions, and other postemployment benefits (OPEB). The Governmental Funds Balance Sheet has two items which qualifies for reporting in this category: leases and unavailable revenue.

Refer to Note 7 for further details on the deferred inflows and outflows of resources the City has recognized. 69 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
N. Fund Balances and Net Position
Fund balance is the difference between the assets added to deferred outflows of resources and liabilities added to deferred inflows of resources reported in governmental funds. In compliance with GASB Statement No. 54, the City has established the following fund balance classifications:

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

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

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

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

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

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

Net Investment in Capital Assets – Net position that is the net investment in capital assets consists of capital assets, net of accumulated depreciation and amortization, and reduced by outstanding debt directly attributed to the acquisition, construction, or improvement of the assets.

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

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

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

To address unanticipated emergency and contingency needs, and to secure the continued financial well-being of the City, the City Council has established fiscal policies where unrestricted General Fund reserves shall be maintained at no less 70 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
than 30% of the actual 10-year revenue trend. For the Water and Wastewater Funds, reserves shall be maintained at 25% of operating expenditures, plus $1.0 million.

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

Secured Taxes Unsecured Taxes
Lien Date January 1 January 1
Levy Date July 1 July 1
Due Date – Secured Taxes 1st Installment, November 1
2nd Installment, February 1 June 30
Collection Date 1st Installment, December 10
2nd Installment, March 10 August 31
Under California law, property taxes are assessed and collected by counties up to 1 percent of assessed value, plus other increases approved by the voters. Under Proposition 13, adopted by the voters in a statewide ballot in 1978, assessed valuation is increased annually by a cost-of-living index not to exceed 2% except for those properties that changed ownership during the twelve-month period since the lien date. In these cases, the property is re-assessed at current value.

The property taxes go into a pool and are then allocated to the cities based on a complex formula prescribed by the state statute. Accordingly, the City recognizes property tax revenues when it becomes both measurable and available to finance expenditures of the current period.

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

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

Q. Other Post-Employment Benefits
For purposes of measuring the net other post-employment benefits (OPEB) liability, deferred outflows and inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan, the assets of which are held by Mission Square Retirement, and additions to/deductions from the OPEB plan’s fiduciary net position have been determined by an independent actuary. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

R. Use of Estimates
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America, as prescribed by GASB and the American Institute of Certified Public Accountants, require management to make assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses/expenditures during the reporting period. Actual results could differ from those estimates. 71 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
S. Future Governmental Accounting Standards Board Pronouncements GASB
Statement
No. Title Effective Date
102 Certain Risk Disclosures Fiscal years beginning after June 15, 2024 103 Financial Reporting Model
Improvements Fiscal years beginning after June 15, 2024 104 Disclosure of Certain Capital Assets Fiscal years beginning after June 15, 2025 NOTE 2 – CASH AND INVESTMENTS
The composition of cash and investments as of June 30, 2024, is as follows:

Cash in bank and on hand $ (414,633)
Cash and investments held with fiscal agent 2,578,981
Cash and investments held by pension trust 10,491,435
Investments 161,296,630
Total $ 173,952,413
Cash and investments are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of the City’s debt instruments or agency’s agreements:

Cash and investments, statement of net position $ 159,386,160 Cash and investments, statement of fiduciary net position 14,566,253 Total $ 173,952,413
A. Investment Policy
Cash balances from all funds are combined and invested pursuant to the City Council’s adopted Investment Policy and State Government Code Section 53647. Authorized investments include U.S. Treasury Obligations, U.S. Agency Notes, U.S.

Agency Mortgaged Backed Securities, Banker’s Acceptances, Commercial Paper, Corporate Notes, Certificates of Deposit, Municipal Bonds issued by the State of California, Municipal Bonds issued by California Local Agency, Municipal Bonds issued by Other 49 States, Negotiable Certificates of Deposit, Money Market Funds, Local Government Investment Pools, Asset-Backed Securities, Supranationals, LAIF, and the California Asset Management Program. The earnings from these investments are allocated monthly to each fund based upon the closing balance of each fund at month end. Funds held by outside fiscal agents under the provisions of bond indentures that are maintained separately, and interest income earned on said funds, are credited directly to the bond fund or reported as if the interest were credited directly to said funds.

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

The table below identifies the investment types that are specifically authorized by the City’s Investment Policy and identifies certain provisions of the City’s Investment Policy that address interest rate risk and concentration of credit risk per GASB Statement No. 40. It does not address investments of debt proceeds held by bond trustees that are governed by the provisions of the debt agreement between the City and the trustee nor does it address investments held by the Section 115 Trust as those provisions are governed by the post-employment benefits trust agreement. Any investment type not listed is either prohibited by California Government Code, prohibited by the City’s Investment Policy, or not specifically addressed by the City’s Investment Policy.
72 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Investment Types Authorized by Law & Policy
Maximum
Maturity
Maximum
Percent of
Portfolio
Maximum in
One Issuer
U.S. Treasury Obligations 7 years None None
U.S. Agency Notes 7 years None None
U.S. Agency Mortgaged Backed Securities 5 years None None Banker’s Acceptances 180 days 40% 5%
Commercial Paper 270 days 25% 5%
Corporate Notes 5 years 30% 5%
Certificates of Deposit (CD’s) 5 years 30% 5%
Municipal Bonds Issued by State of California 5 years 25% 5% Municipal Bonds Issued by California Local Agency 5 years 25% 5% Municipal Bonds Issued by Other 49 States 5 years 25% 5% Negotiable Certificates of Deposit 5 years 30% 5%
Money Market Funds 5 years 20% 5%
Local Government Investment Pools 5 years None 5%
Asset-Backed Securities 5 years 20% 5%
Supranationals 5 years 30% 5%
Local Agency Investment Fund (LAIF) None None $75 million California Asset Management Program (CAMP) None None $75 million Note: Only 15% of the aggregate total of 60% may be invested between 5 and 7 years.

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

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

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

Remaining Maturity (in months)
Investments Total
12 Months or
Less
13 to 24
Months
25 to 60
Months
More Than 60
Months
U.S. Agency Notes $ 10,439,585 $ 6,658,594 $ 3,780,991 $ - $ - U.S. Treasuries 81,851,301 3,714,767 25,820,494 52,316,040 - 73 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Remaining Maturity (in months)
Investments Total
12 Months or
Less
13 to 24
Months
25 to 60
Months
More Than 60
Months
Collateralized Mortgage
Obligations $ 588,237 $ - $ - $ 588,237 $ -
Corporate Notes 17,298,238 2,527,400 2,092,777 12,678,061 - Supranationals 860,270 860,270 - - -
Certificates of Deposit 1,407,889 599,974 - 807,915 -
LAIF 18,523,816 18,523,816 - - -
CAMP 30,321,279 30,321,279 - - -
Money Market Funds 6,015 6,015 - - -
Held in Pension Trust: 0 0 0 0
Money Market Funds 35,575 35,575 - - -
Mutual Funds 10,455,860 10,455,860 - - -
Held by Bond Trustee: 0 0 0 0
Money Market Funds 2,578,981 2,578,981 - - -
Total Investments $ 174,367,046 $ 76,282,531 $ 31,694,262 $ 66,390,253 $ - D. Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City investments did not include any investments that are highly sensitive to interest rate fluctuations (to a degree other than already indicated in the information provided above).

E. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that the issuer of an investment will not fulfill its obligation to the holder of the investment.

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

Rating as of Fiscal Year-End
Investments Total
Minimum
Legal Rating
Exempt from
Disclosure AAA AA A Not Rated
U.S. Agency Notes $ 10,439,585 N/A $ - $ - $ 10,439,585 $ - $ - U.S. Treasuries 81,851,301 N/A - - 81,851,301 - -
Collateralized Mortgage
Obligations 588,237 AA 588,237
Corporate Notes 17,298,238 A - 1,401,337 4,812,257 11,084,644 - Supranationals 860,270 AA - 860,270 - - -
Certificates of Deposit 1,407,889 A - - - - 1,407,889
LAIF 18,523,816 N/A - - - - 18,523,816
CAMP 30,321,279 N/A - 30,321,279 - - -
Money Market Funds 6,015 N/A - - - - 6,015
Held in Pension Trust: 00 0 0
Money Market Funds 35,575 N/A 35,575 - - - -
Mutual Funds 10,455,860 N/A 10,455,860 - - - -
Held by Bond Trustee: 00 0 0
Money Market Funds 2,578,981 N/A 2,578,981 - - - -
Total Investments $174,367,046 $ 13,070,416 $ 32,582,886 $ 97,691,380 $ 11,084,644 $ 19,937,720 F. Concentrations of Credit Risk
The Investment Policy of the City contains limitations that are, in some cases, more restrictive than those stipulated by the California Government Code. In some cases, the Investment Policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. Investments in any one issuer (other than U.S. Treasury securities and external investment pools) that represent 5% or more of the total City investments are as follows:

Issuer Amount
Federal Home Loan Bank $ 547,829
Federal Home Loan Mortgage Corporation 3,792,415
74 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Issuer Amount
Federal National Mortgage Association $ 6,099,341
Total $ 10,439,585
G. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., brokerdealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

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

GASB Statement No. 31 applies to all the City’s investments, even if they are held to maturity and redeemed at full face value. Since typically the City holds all investments until maturity or until fair value equals or exceeds cost, the fair value adjustments required by GASB Statement No. 31 result in accounting gains or losses (called “recognized” or “unrealized” gains or losses) which do not reflect actual sales of the investments (called “realized” gains or losses). Thus, recognized gains or losses on an investment purchased at par will now reflect changes in value at each succeeding fiscal year-end, but these recognized gains or losses will net to zero if the investment is held to maturity. By following GASB Statement No. 31, the City is reporting the amount of available resources that would actually have been available if it had been required to liquidate all its investments at fiscal year-end. The fair value is provided by Zions Bancorporation, the City’s safekeeping custodial institution.

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

The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset and has three tiers.
• Level 1: Investments reflect prices quoted in active markets. • Level 2: Investments reflect prices that are based on a similar observable asset either directly or indirectly, which may include inputs in the markets that are not considered active. • Level 3: Investments reflect prices based upon unobservable sources. 75 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
The City had the following recurring fair value measurements as of June 30, 2024:

Investments by Fair Value Total
Quoted Prices in
Active Markets
for Identical
Assets
(Level 1)
Significant Other
Observable Inputs
(Level 2)
Significant
Unobservable
Inputs (Level 3)
U.S. Agency Notes $ 10,439,585 $ - $ 10,439,585 $ -
U.S. Treasuries 81,851,301 - 81,851,301 -
Collateralized Mortgage Obligations 588,237 - 588,237 - Corporate Notes 17,298,238 - 17,298,238 -
Supranationals 860,270 - 860,270 -
Certificate of Deposit 1,407,889 1,407,889
Mutual Funds 10,455,860 - 10,455,860 -
Total investments measured at fair value 122,901,380 $ - $ 122,901,380 $ - Investments by Fair Value
Investments measured at amortized cost
LAIF 18,523,816
CAMP 30,321,279
Money Market Funds 2,620,571
Total Investments $ 174,367,046
I. Investment in State Investment Pool
The City is a voluntary participant in LAIF which is regulated by the California Government Code under the oversight of the California State Treasury. Each governmental agency may invest up to $75,000,000 for each account in the fund.

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

NOTE 3 – CAPITAL ASSETS
A. Governmental Activities
Capital asset activity for the City’s governmental activities for the fiscal year ended June 30, 2024, is as follows:

Balance
July 1, 2023 Additions Deletions
Balance
June 30, 2024
Nondepreciable capital assets
Land $ 20,997,495 $ - $ - $ 20,997,495
Construction in progress 40,826,011 10,907,632 14,519,836 37,213,807 Total nondepreciable capital assets 61,823,506 10,907,632 14,519,836 58,211,302 Depreciable capital assets
Building and improvements 68,942,482 1,051,612 - 69,994,094 Equipment 17,290,947 2,885,864 87,302 20,089,509
Infrastructure 219,099,832 11,536,188 - 230,636,020
Total depreciable capital assets 305,333,261 15,473,664 87,302 320,719,623 Accumulated depreciation
Building and improvements 28,122,323 1,609,347 - 29,731,670 Equipment 9,470,250 1,143,574 87,302 10,526,522
Infrastructure 101,820,772 4,777,547 - 106,598,319
Total accumulated depreciation 139,413,345 7,530,468 87,302 146,856,511 Net depreciable capital assets 165,919,916 7,943,196 - 173,863,112

76 Attachment 1

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Balance
July 1, 2023 Additions Deletions
Balance
June 30, 2024
Amortized right-to-use assets
Leased buildings and improvements $ 878,213 $ - $ - $ 878,213 Subscriptions 175,897 - - $ 175,897
Total amortized right-to-use assets 1,054,110 - - 1,054,110 Accumulated amortization
Leased buildings and improvements 451,624 213,073 - 664,697 Subscriptions 60,282 68,565 - 128,847
Total accumulated amortization 511,906 281,638 - 793,544 Net amortized right-to-use assets 542,204 (281,638) - 260,566 Net capital and right-to-use assets $ 228,285,626 $ 18,569,190 $ 14,519,836 $ 232,334,980 B. Business-Type Activities
Capital asset activity for the City’s business-type activities for the fiscal year ended June 30, 2024, is as follows:

Balance
July 1, 2023 Additions Deletions
Balance
June 30, 2024
Nondepreciable capital assets
Land $ 8,562,314 $ - $ - $ 8,562,314
Construction in progress 5,974,158 11,561,623 872,861 16,662,920 Total nondepreciable capital assets 14,536,472 11,561,623 872,861 25,225,234 Depreciable capital assets
Buildings and improvements 2,488,110 - - 2,488,110
Equipment 7,600,367 607,527 134,077 8,073,817
Infrastructure 199,809,165 872,861 - 200,682,026
Total depreciable capital assets 209,897,642 1,480,388 134,077 211,243,953 Accumulated depreciation
Buildings and improvements 940,051 56,296 - 996,347
Equipment 4,438,721 543,569 134,077 4,848,214
Infrastructure 82,325,400 6,251,489 - 88,576,889
Total accumulated depreciation 87,704,172 6,851,355 134,077 94,421,450 Net depreciable capital assets 122,193,470 (5,370,967) - 116,822,503

Net capital assets $ 136,729,942 $ 6,190,657 $ 872,861 $ 142,047,737 C. Depreciation Expense
Depreciation expense is charged to functions and programs based on their usage of related assets. The amounts allocated to each function or program is presented below:

Function/Program
Governmental
Activities
Business-Type
Activities Total
General government $ 730,509 $ - $ 730,509
Public safety 876,962 - 876,962
Highways and streets 4,947,931 - 4,947,931
Sanitation 5,003 - 5,003
Culture-recreation 970,063 - 970,063
Water - 2,309,680 2,309,680
Wastewater - 3,976,581 3,976,581
Airport - 481,526 481,526
Transit - 33,136 33,136
Parking - 50,432 50,432
Total $ 7,530,468 $ 6,851,355 $ 14,381,823
77 Attachment 1