City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
D. Amortization Expense
Amortization expense is charged to functions and programs based on their usage of related assets. The amounts allocated to each function or program are presented below:
Function/Program
Total
Governmental
Activities
General government $ 153,098
Public safety 9,431
Culture-recreation 119,109
Total $ 281,638
NOTE 4 – LEASES RECEIVABLE
On December 9, 1999, the City entered into a 55-year lease with Depot Associates for the use of property and improvements located on Pine Street, between 7th and 8th Streets (also known as the “Historic Paso Robles Train Station Depot”). An initial lease receivable was recorded on July 1, 2021, in the amount of $544,819, and as of June 30, 2024, the value of the lease receivable is $528,823. The lessee is required to make monthly fixed payments of $1,567 and carries an interest rate of
2.5830%. The value of the deferred inflow of resources as of June 30, 2024, was $514,079; the City recognized lease revenue of $10,247 during the fiscal year.
On September 22, 2017, the City entered into a 60-month lease with New Cingular Wireless PCS, LLC (now Octagon Towers, LLC), to install a cellular tower on City-owned property located at 9000 East Highway 46 (also known as the “Landfill”). The initial lease receivable was recorded on July 1, 2021, in the amount of $1,184,137, and as of June 30, 2024, the value of the lease receivable is $1,060,663. The lessee is required to make monthly fixed payments of $4,400 and carries an interest rate of
1.0590%. The value of the deferred inflow of resources as of June 30, 2024, was $1,007,984; the City recognized lease revenue of $58,718 during the fiscal year. The lessee has four extension options, each for 60 months, with a lease escalation of 15% per extension.
On March 1, 2020, the City entered into an 8-year lease with the California Department of Air Resources, for the use of building and improvements located at 235 Santa Fe Avenue. An initial lease receivable was recorded on July 1, 2021, in the amount of $9,059, and as of June 30, 2024, the value of the lease receivable is $5,784. The lessee is required to make monthly fixed payments of $100 and carries an interest rate of 1.4510%. The value of the deferred inflow of resources as of June 30, 2024, was $5,662; the City recognized lease revenue of $1,132 during the fiscal year.
On November 3, 2020, the City purchased the leasehold agreement entered into by Greater California Financial, Inc. for the use of a building located at 4301 Second Wind Way. The original lease was for 10 years, expiring on May 31, 2027. The City recorded an initial lease receivable on July 1, 2021, in the amount of $1,675,450, and as of June 30, 2024, the value of the lease receivable is $1,195,086. The lessee is required to make monthly fixed payments of $14,164 and carries an interest rate of
1.2170%. The value of the deferred inflow of resources as of June 30, 2024, was $1,111,747; the City recognized lease revenue of $187,901 during the fiscal year. The lessee has one extension option for 36 months.
On August 24, 2021, the City entered into a 59-month lease with G3 Enterprises, Inc. for the use of a building located at 4309 Second Wind Way. An initial lease receivable was recorded on July 1, 2021, in the amount of $2,723,386 and as of June 30, 2024, the value of the lease receivable is $1,232,720. The lessee is required to make a monthly fixed payments of $45,612 on average over the term of the lease; the lease has an interest rate of 0.9010%. The value of the deferred inflow of resources as of June 30, 2024, was $1,134,744; the City recognized lease revenue of $544,677 during the fiscal year.
On February 22, 2023, the City entered into a 24-month lease with U.S. Representative Jimmy Panneta for use of a regional office building located at 800 Pine Street. An initial lease receivable was recorded in the amount of $27,693 and as of June 30, 2024, the value of the lease receivable is $8,481. The lessee is required to make monthly fixed payments of $1,222 and carries an interest rate of 2.56%. The value of deferred inflows of resources as of June 30, 2024, was $8,320; the City recognized lease 78 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
revenue of $14,262 during the fiscal year. The lessee cannot extend the term of the lease beyond January 2, 2025, which is the end of the constitutional term of the Congress to which the lessee was elected.
On February 21, 2024, the City entered into a 24-month lease with Earthtones Gifts and Gallery/Center for Healing for use of the other part of the building located at 800 Pine Street. An initial lease receivable was recorded in the amount of $113,164 and as of June 30, 2024, the value of the lease receivable is $106,793. The lessee is required to make monthly fixed payments of $1,690 per month and carries an interest rate of 2.58%. The value of deferred inflows of resources as of June 30, 2024, was $106,384; the City recognized lease revenue of $6,779 during the fiscal year. The lessee has two extension options, each for 24 months, with a lease escalation of 15% per extension.
The City leases its facilities to private and corporate companies and aircraft users for office space, airport hangar and land leases at and around the City’s municipal airport. The lease terms vary from 2 to 85 years, including the noncancelable period of the lease and extensions the City is reasonably certain to exercise and vary with each contract. Agreements typically allow for Consumer Price Index (CPI) annual increases to the lease payments. Where applicable, the actual CPI as of the measurement date was applied throughout the term of the lease. During the fiscal year, the City recognized $405,707 in lease revenue and $378,291 in interest income related to these agreements. On June 30, 2023, the City recorded $13.6 million in lease receivables for these arrangements. Also, the City has a deferred inflows of resources associated with these leases that will be recognized as revenue over the lease terms. As of June 30, 2024, the balance of deferred inflows of resources was $12.5 million.
A summary of lease receivable for year ended June 30, 2024, is as follows:
Fund
Balance
July 1, 2023 Additions Deletions
Balance
June 30, 2024
General Fund $ 4,818,892 $ 113,164 $ 793,706 $ 4,138,350 Airport Fund 13,598,738 143,734 137,213 13,605,259
Total leases receivable $ 18,417,630 $ 256,898 $ 930,919 $ 17,743,609 Future minimum rental receipts on the leases mentioned above are as follows:
Fiscal Year Ending
June 30 Principal Interest Total
2025 $ 892,301 $ 400,719 $ 1,293,020
2026 931,286 391,759 1,323,045
2027 411,425 384,329 795,754
2028 389,077 379,616 768,693
2029 417,930 374,140 792,070
2030-2034 1,069,219 1,771,457 2,840,676
2035-2039 1,205,968 1,662,995 2,868,963
2040-2044 1,208,256 1,548,394 2,756,650
2045-2049 1,337,404 1,420,975 2,758,379
2050-2054 344,228 1,316,470 1,660,698
2055-2059 532,763 1,254,127 1,786,890
2060-2064 315,899 1,178,254 1,494,153
2065-2069 444,266 1,120,953 1,565,219
2070-2074 110,767 1,060,934 1,171,701
2075-2079 32,770 1,050,098 1,082,868
2080-2084 267,164 1,032,025 1,299,189
2085-2089 587,378 978,145 1,565,523
2090-2094 1,009,787 876,665 1,886,452
2095-2099 1,560,375 712,797 2,273,172
2100-2104 2,271,148 468,024 2,739,172
2105-2108 2,404,198 129,203 2,533,401
Total $ 17,743,609 $ 19,512,079 $ 37,255,688
79 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Regulated Leases Excluded by GASB Statement No. 87: A significant portion of the City’s revenue comes from regulated leases of which the City is the lessor. Regulated leases as defined by the Department of Transportation and the Federal Aviation Administration and outlined in GASB Statement No. 87 paragraphs 42 and 43 are specially excluded.
The City leases buildings, land, hangars to various businesses and individuals with month-to-month arrangements or under long-term leases with terms from 1 to 55 years for aeronautical-related purposes. Rental revenues from regulated leases excluded by GASB Statement No. 87, including month-to-month leases, were $267,549 for the fiscal year ended June 30, 2024.
Future minimum rental receipts on regulated leases excluded by GASB Statement No. 87 are as follows:
Fiscal Year Ending
June 30 Amount
2025 $ 284,636
2026 358,512
2027 379,570
2028 371,887
2029 373,876
2030-2034 1,540,079
2035-2039 1,195,670
2040-2044 871,974
2045-2049 569,611
2050-2054 511,194
2055-2059 511,194
2060-2064 465,829
Total $ 7,434,032
NOTE 5 – LOANS RECEIVABLE
The Community Development Block Grant (CDBG) Fund and Cal Home Loan Program Fund include various loans to individuals that qualify under the programs’ guidelines that include items such as refurbishing a home for a quadriplegic person, or blighted homes within the RDA project area that the owner is unable to address due to personal financial issues. The total amount outstanding for CDBG loans as of June 30, 2024, was $737,690 and Cal Home loan was $103,900.
On January 31, 2013, the City entered into a fee deferral agreement with Oak Park 1, LP, to construct 39 new low-income residential units as part of Phase I of the Oak Park Housing Project. Commencing on the date of the note, and continuing throughout the term of the note, the outstanding principal balance of deferred fees accrues at a compounded interest rate of
3.75% per year. A portion of the residual receipts received from the rental income shall be made to the City but is due and payable in full upon the 30th anniversary of this note. The total amount outstanding as of June 30, 2024, was $776,351.
On February 7, 2014, the City entered into a fee deferral agreement with Oak Park 2, LP, to construct 41 new low-income residential units as part of Phase II of the Oak Park Housing Project. Commencing on the date of the note, and continuing throughout the term of the note, the outstanding principal balance of deferred fees accrues at a simple interest rate of 3.75% per year. A portion of the residual receipts received from the rental income shall be made to the City but is due and payable in full upon the 30th anniversary of this note. The total amount outstanding as of June 30, 2024, was $679,218.
On November 15, 2017, the City entered into a fee deferral agreement with Oak Park 3, LP, to construct 33 new low-income residential units as part of Phase III of the Oak Park Housing Project. Commencing on the date of the note, and continuing throughout the term of the note, the outstanding principal balance of deferred fees accrues at a simple interest rate of 3.75% per year. A portion of the residual receipts received from the rental income shall be made to the City but is due and payable in full upon the 30th anniversary of this note. The total amount outstanding as of June 30, 2024, was $792,114.
On November 16, 2018, the City entered into a fee deferral agreement with Oak Park 4, LP, to construct 57 new low-income residential units as part of Phase IV of the Oak Park Housing Project. Commencing on the date of the note, and continuing 80 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
throughout the term of the note, the outstanding principal balance of deferred fees accrues at a simple interest rate of 3.75% per year. A portion of the residual receipts received from the rental income shall be made to the City but is due and payable in full upon the 30th anniversary of this note. The total amount outstanding as of June 30, 2024, was $1,428,679.
On May 16, 2023, the City entered into an agreement with Sunrise Villas, LP to construct 69 new low-income multi-family residential units located on Lot A of Chandler Ranch development. Commencing on the date of the note, and continuing throughout the term of the note, the outstanding principal balance of deferred fees accrues at a simple interest rate of 3.75% per year. A portion of the residual receipts received from the rental income shall be made to the City but is due and payable in full upon the 30th anniversary of this note. The total amount outstanding as of June 30, 2024, was $1,729,488.
On May 16, 2023, the City entered into an agreement with River Walk Terrace, LP to construct 79 new low-income multi-family residential units located near the Woodland Shopping Plaza. Commencing on the date of the note, and continuing throughout the term of the note, the outstanding principal balance of deferred fees accrues at a simple interest rate of 3.75% per year. A portion of the residual receipts received from the rental income shall be made to the City but is due and payable in full upon the 30th anniversary of this note. The total amount outstanding as of June 30, 2024, was $1,239,179.
On June 7, 2022, the City Council established a Lateral Police Officer Hiring Incentive Program (“Program”), for the purposes of attracting well qualified and seasoned officers to fill current and future police officer positions. On September 5, 2023, the City entered into a Loan Agreement with Officer Michael Muscutt which provided $30,000 for a home purchased in San Luis Obispo County. The term of the loan is 15 years and accrues at an interest rate of 2% per year. Payment begins on the thirteenth month following the effective date. The total amount outstanding as of June 30, 2024, was $30,000.
Fund
Balance
July 1, 2023 Additions Deletions
Balance
June 30, 2024
General Fund $ 3,404,724 $ - $ - $ 3,404,724
Measure J-20 Fund - 30,000 - 30,000
CDBG Fund 737,690 - - 737,690
Cal Home Loan Fund 103,900 - - 103,900
Transportation Facilities Fund 1,147,762 - - 1,147,762
Public Safety Facilities Fund 85,739 - 6,123 79,616
General Government Facilities Fund 475,381 - - 475,381
Parks and Recreation Facilities Fund 464,778 - - 464,778 Library Facilities Fund 153,362 - - 153,362
Water Fund 339,949 - - 339,949
Wastewater Fund 579,608 - 151 579,457
Total loans receivable $ 7,492,893 $ 30,000 $ 6,274 $ 7,516,619 NOTE 6 – INTERFUND TRANSACTIONS
A. Advances Receivable and Payable
On November 2, 1993, the City entered into an agreement where General Fund resources were loaned to the Chandler Ranch and Olsen Beechwood Specific Plan Fund. Total amount outstanding as of June 30, 2024, for Chandler Ranch was $1,130,537 and Olsen Beechwood was $687,115.
On August 3, 2004, the City entered into an agreement where the General Fund resources were loaned to the Airport Road Project Study Report (PSR) Fund to review improvements to the intersection of Airport Road and Highway 46 East. Total amount outstanding as of June 30, 2024, was $153,222.
On October 1, 2019, the City Council approved Resolution 19-106 where General Fund resources were loaned to the Parking Fund in an amount not-to-exceed $1.0 million to cover the initial start-up costs and infrastructure of the parking program (i.e., pay stations, parking signage, and vehicle license recognitions equipment and software). Total amount outstanding on June 30, 2024, was $623,439.
81 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
B. Transfers Between Funds
With City Council approval, resources may be transferred from one City fund to another. Typically, these transfers are broken down into three categories: miscellaneous transfers, capital transfers, and cost allocation transfers. The main purpose of miscellaneous transfers is to charge one fund for services provided by another fund. Capital transfers are utilized to keep capital projects in a central fund. And lastly, cost allocation transfers are utilized to charge enterprise funds for central services provided by the General Fund. Transfers are identified below:
Miscellaneous Transfers Capital Transfers Cost Allocation Transfers Transfer In Transfer Out Transfer In Transfer Out Transfer In Transfer Out Major Governmental Funds:
General Fund $ - $ 1,231,600 $ 17,189 $ 9,551,894 $ 902,286 $ - Measure J-20 SST Fund - - - 1,259,818 - -
ARPA Fund - - - 985,204 - -
Capital Projects Fund - - 11,989,467 - - -
Nonmajor Governmental
Funds:
L&L District Fund 1,051,600 - - - - -
Landfill Closure Fund 180,000 - - - - -
TIF Fund - - - 166,370 - -
General Gov’t Facilities Fund - - 8,089 - - -
Parks and Rec Facilities Fund - - - 26,181 - -
Enterprise Funds:
Water Fund - - - - - 483,980
Wastewater Fund - - - - - 373,357
Airport Fund - - - - - 44,949
Parking Fund - - - 25,278 - -
Total $ 1,231,600 $ 1,231,600 $ 12,014,745 $ 12,014,745 $ 902,286 $ 902,286 NOTE 7 – DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES
On June 30, 2024, deferred outflows and inflows of resources, reported in the governmental fund financial statements, consisted of the following:
Deferred
Outflows of
Resources Deferred Inflows of Resources
Deferred
Interest
Expense
Unavailable
Revenues Leases Total
Major Governmental Funds:
General Fund $ - $ 4,751,716 $ 3,888,920 $ 8,640,636
Measure J-20 Fund - 30,000 - 30,000
Specific Plan Fund 1,036,551 - - -
Nonmajor Governmental Funds: 0
Community Development Block Grant Fund - 890,690 - 890,690 Cal Home Loan Program Fund - 170,740 - 170,740
Transportation Facilities Fund - 1,345,180 - 1,345,180
Public Safety Facilities Fund - 103,704 - 103,704
General Government Facilities Fund - 594,626 - 594,626
Parks and Recreation Facilities Fund - 574,537 - 574,537 Library Facilities Fund - 191,834 - 191,834
Airport Road PSR Fund 88,363 - - -
Total $ 1,124,914 $ 8,653,027 $ 3,888,920 $12,541,947
82 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
On June 30, 2024, deferred outflows and inflows of resources, reported on the Statement of Net Position, consisted of the following:
Governmental
Activities
Business-Type
Activities
Deferred Outflows of Resources:
Deferred loss of refunding bonds $ 195,683 $ -
Deferred OPEB 208,304 51,664
Deferred pensions 16,828,880 2,391,612
Total deferred outflows of resources $ 17,232,867 $ 2,443,276 Deferred Inflows of Resources:
Deferred leases $ 3,888,920 $ 12,494,631
Deferred OPEB 3,233,987 802,099
Deferred pensions 1,240,400 76,664
Total deferred inflows of resources $ 8,363,307 $ 13,373,394 NOTE 8 – LONG-TERM DEBT
A. Compensated Absences
City employees accumulate earned, but unused vacation and other leave pay benefits, which can be converted to cash at termination of employment. Since no means exist to reasonably estimate the amounts that might be liquidated with current available financial resources, if any, they are reported as long-term debt on the Statement of Net Position. No expenditure is reported for these amounts in the fund statements. However, in the Statement of Activities the expenditure is allocated to each function based on usage. The balance of these benefits (payable in accordance with various collective bargaining agreements) on June 30, 2024, totals $3,155,312 for governmental activities and $401,139 for business-type activities.
B. Financed Purchases
On September 12, 2014, the City entered into a lease purchase agreement for the acquisition of multiple pieces of equipment, including a mower, utility trailer, aerator, vehicles, etc., for a total of $864,464. Principal and interest payments are due semi-annually beginning March 12, 2015, with the last payment due September 12, 2024. In accordance with the City’s lease purchase agreement, in any event of default, the equipment would be repossessed. Total amount outstanding on June 30, 2024, was $25,727.
In 2015, the City entered into a $527,000 lease purchase agreement for the purchase of a new Fire Engine, with an annual payment of $59,841 for 10 years, with the first payment beginning on August 15, 2015, and the last payment due August 15, 2024. In accordance with the City’s lease purchase agreement, in any event of default, the equipment would be repossessed. Total amount outstanding on June 30, 2024, was $58,451.
The future minimum payment obligations for each financed purchase is as follows:
Fiscal Year Ending June 30 Equipment
Fire
Engine Total
2025 $ 26,032 $ 59,841 $ 85,873
Total 26,032 59,841 85,873
Less: amount representing interest 305 0 1,390 0 1,695
Present value of net minimum
payment $ 25,727 0 $ 58,451 0 $ 84,178
C. General Obligation Bonds Payable
On February 1, 2019, the City issued $13,095,000 of General Obligation (GO) Bonds with an interest rate of 5% to refund prior GO Bonds with interest rates ranging from 3.5% to 5.0% and par value of $17,320,000. The prior GO Bonds matured annually on August 1 between 2008 and 2028 and were called on March 1, 2019. The current GO Refunding Bonds were issued at a premium of $1,888,198 and, after paying issuance costs of $144,874 and the underwriter’s discount of $42,559, 83 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
the net proceeds were $14,795,765. The net proceeds from the issuance of the GO Bonds were deposited into an irrevocable trust with an escrow agent. The current refunding met the requirements of an in-substance defeasance, and the GO Bonds were moved from the City’s Government-Wide financial statements. As a result of the current refunding, the City reduced its total debt service requirements by $5,301,431 which results in an economic gain (difference between the present value of the debt service payments on the old and new debt) of $4,890,150. In accordance with the City’s bond documents, in any event of default, the trustee may upon notice in writing to the City declare the principal of all the 2019 bonds then outstanding, and the interest accrued on the 2019 bonds to be due and payable immediately.
On September 28, 2001, the City issued $6,999,603 in GO Bonds, Series B Capital Appreciation and Term Bonds (2001) for the purpose of providing construction funds for a variety of citywide projects. The outstanding bonds bear a net interest cost of 5.09% and are due in annual installments ranging from $297,970 to $615,806 through January 1, 2028. These bonds are payable from ad valorem taxes levied against all taxable real property in the City (except for certain classes of personal property). In accordance with the City’s bond documents, in any event of default, the trustee may upon notice in writing to the City declare the principal of all the 2001 bonds then outstanding, and the interest accrued on the 2001 bonds to be due and payable immediately.
The annual requirements to amortize general obligation bonds payable are as follows:
Fiscal Year Ending
June 30 Principal Interest Total
2025 $ 1,597,320 $ 653,430 $ 2,250,750
2026 1,660,312 591,188 2,251,500
2027 1,727,352 521,273 2,248,625
2028 1,799,809 0 447,066 0 2,246,875
Total $ 6,784,793 0 $ 2,212,957 0 $ 8,997,750
D. Wastewater Revenue Refunding Bonds Payable
On April 24, 2012, the City issued $6,355,000 of Wastewater Revenue Refunding Bonds with interest rates ranging from
2.0% to 5.0% to refund prior Wastewater Revenue Bonds with interest rates ranging from 3.5% to 5.0% and a par value of $6,895,000. The purpose of the bonds was the retrofitting of the City’s 50-year-old wastewater treatment plant. The prior Wastewater Revenue Bonds matured annually on June 1 between 2012 and 2032. The prior Wastewater Revenue Bonds were called on April 30, 2012. The current Wastewater Revenue Refunding Bonds were issued at a premium of $494,996 and, after paying issuance costs of $123,631 and the underwriter’s discount of $68,538, the net proceeds were $6,657,827.
The net proceeds from the issuance of the Wastewater Revenue Bonds were deposited into an irrevocable trust with an escrow agent who called the bonds on April 30, 2012. The current refunding met the requirements of an in-substance defeasance, and the Wastewater Revenue Bonds were removed from the City’s Government-Wide financial statements.
As a result of the current refunding, the City reduced its total debt service requirements by $1,172,865 which resulted in an economic gain (difference between the present value of the debt service payments on the old and new debt) of $837,029. In accordance with the City’s bond documents, in any event of default, the trustee may upon notice in writing to the City declare the principal of all the 2012 bonds then outstanding, and the interest accrued on the 2012 bonds to be due and payable immediately. The annual requirements to amortize revenue refunding bonds payable are as follows:
Fiscal Year Ending
June 30 Principal Interest Total
2025 $ 355,000 0 $ 119,825 0 $ 474,825
2026 370,000 102,075 472,075
2027 380,000 90,050 470,050
2028 395,000 76,750 471,750
2029 405,000 62,925 467,925
2030-2032 1,300,000 0 98,625 0 1,398,625
Total $ 3,205,000 0 $ 550,250 0 $ 3,755,250
84 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
E. Water Revenue Bond Payable
On March 1, 2019, the City issued $8,118,000 Water Revenue Bonds with an interest rate of 2.85% for the purpose of providing funds for the replacement of the 21st Street Reservoir, an approximately four-million-gallon water storage tank.
The water revenue bonds were issued at par and, after paying issuance costs of $111,173, the net proceeds were $8,006,827. Principal and interest payments are due March 1 and September 1, each year, beginning on September 1, 2019. In accordance with the City’s bond documents, in any event of default, the trustee may upon notice in writing to the City declare the principal of all the 2019 bonds then outstanding, and the interest accrued on the 2019 bonds to be due and payable immediately. The annual requirements to amortize the water revenue bonds payable are as follows:
Fiscal Year Ending
June 30 Principal Interest Total
2025 $ 506,627 $ 160,956 $ 667,583
2026 521,169 146,414 667,583
2027 536,128 131,455 667,583
2028 551,516 116,067 667,583
2029 567,346 0 100,237 0 667,583
2030-2034 3,090,553 0 247,361 0 3,337,914
Total $ 5,773,339 0 $ 902,490 0 $ 6,675,829
F. Landfill Closure, Post-Closure, and Corrective Action State Financial Assurance Mechanism regulations require landfill operators to set aside funds, or provide alternative funding mechanisms, to fund the closure, post-closure, and corrective action maintenance of landfills. Closure, postclosure and corrective action care costs include, but are not limited to, such items as final cover, groundwater monitoring, well installations and landfill gas monitoring systems. The funding must be completed prior to the final date of closure.
These regulations apply to solid waste landfills that have been or will be operated on or after January 1, 1988.
The City currently has one landfill that is subject to State and Federal regulations. Total permitted capacity for this landfill is 4,701,338 tons. As of June 30, 2024, the remaining permitted capacity was at 3,007,004 tons with the actual capacity filled during the fiscal year at 1,694,384 tons. The estimated year of closure is currently set at 2062.
The annually inflated landfill closure, post-closure and corrective action care cost estimates of $5,905,629, $7,387,893 and $190,321, respectively, for a total of $13,483,843, are based upon the most recently submitted Closure, Post-Closure and Corrective Action Maintenance Plan documents filed with the State permitting agencies. If, at some future date, these closure cost estimates are adjusted (due to change in inflation, technology, regulations, etc.), the City is required to make corresponding changes in the amount of funds deposited for closure.
Each fiscal year a portion of the landfill’s estimated closure and post-closure cost is recognized as an expense and liability based upon the amount of capacity used during the fiscal year. As of June 30, 2024, the cumulative liability recorded by the City based upon landfill capacity usage is $4,859,578. The remaining $8,624,265 of estimated closure, post-closure and corrective action costs will be recorded and funded as landfill capacity is used.
G. Loans Payable
On March 12, 2013, the City entered into an installment sale agreement with the State Water Resource Control Board for the construction of the Wastewater Treatment Plant. Annual installments, including accrued interest, began on September 1, 2016, one year after completion of construction. In the event a default has occurred, the City may be required, upon demand, immediately to do each of the following: 1) return to the State Water Board any grant or principal forgiveness amounts received pursuant to this Agreement; 2) accelerate the payment of any principal owed under this Agreement, all of which shall be immediately due and payable; 3) pay interest at the highest legal rate on all of the foregoing; and 4) pay any additional payments. The current balance on June 30, 2024, is $29,214,404.
On December 11, 2013, the City entered into a loan agreement with the State of California, Department of Transportation (DOT) for the Airport Fuel Facility project, with an annual payment of $49,465 for 17 years, with the first payment beginning 85 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
on January 30, 2015, and the last payment due January 30, 2031. In the event a default has occurred, the State can take one or more of the following actions: 1) declare the entire outstanding principal amount of the loan and all accrued interest thereon immediately due and payable; 2) notify the City that they may ineligible for future financing under this program.
The current balance on June 30, 2024, is $296,473.
On March 7, 2017, the City entered into an installment sale agreement with the State Water Resources Control Board for the construction of Tertiary Treatment Facilities at the Wastewater Treatment Plant in the amount of $14.4 million. Annual installments, including accrued interest, began on December 19, 2019, one year after completion of construction. This project, by way of producing recycled water, was eligible for a loan forgiveness grant in the amount of $4.0 million. In the event a default has occurred, the City may be required, upon demand, immediately to do each of the following: 1) return to the State Water Board any grant or principal forgiveness amounts received pursuant to this Agreement; 2) accelerate the payment of any principal owed under this Agreement, all of which shall be immediately due and payable; 3) pay interest at the highest legal rate on all of the foregoing; and 4) pay any additional payments. The current balance on June 30, 2024, is $8,913,143.
On June 9, 2017, the City entered into a loan agreement with Siemens Industry, Inc., Building Technologies Division for the replacement and upgrade of lighting, heating, ventilation, and air conditioning units on a number of City facilities including City Hall, Library, Public Safety Center, Centennial Park, and Senior and Veterans Center. Annual payments, including interest, are $205,469 per year for the next 15 years, with the first payment beginning on September 9, 2018, and the last payment due June 9, 2033. The debt payments will be offset, in part, by energy savings generated by the upgrade equipment. In accordance with the purchase agreement, in any event of default, the equipment would be repossessed.
The current balance on June 30, 2024, is $1,597,737.
On April 11, 2023, the City entered into an installment sale agreement with the State Water Resources Control Board for the construction of the Paso Robles Recycled Water Distribution System in the amount of $22.1 million. Annual installments, including accrued interest, will be begin one year after completion of construction. On June 30, 2024, the project is still in progress and as such, an amortization schedule has not been finalized. Loan disbursed as of June 30, 2024, was $1,546,598.
The future minimum payment obligations for loans payable are shown below:
Fiscal Year Ending June 30
Wastewater
Treatment
Plant
Airport Fuel
Facility
Tertiary
Treatment
Facilities
HVAC &
Lighting Total
2025 $ 2,711,858 $ 49,465 440,615 205,469 3,407,407
2026 2,711,858 49,465 440,615 205,469 3,407,407
2027 2,711,858 49,465 440,615 205,469 3,407,407
2028 2,711,858 49,465 440,615 205,469 3,407,407
2029 2,711,858 49,465 440,615 205,469 3,407,407
2030-2034 13,559,289 98,929 2,203,075 821,874 16,683,167 2035-2039 5,423,717 - 2,203,075 - 7,626,792
2040-2044 - - 2,203,075 - 2,203,075
2045-2049 - - 2,203,075 - 2,203,075
Total 32,542,296 346,254 11,015,375 1,849,219 45,753,144 Less: amount representing interest 3,327,892 0 49,781 2,102,232 0 251,482 0 5,731,387 Present value of net minimum
payment $29,214,404 0 $ 296,473 0 $ 8,913,143 0 $ 1,597,737 0 $40,021,757 H. Net Other Post-Employment Benefits Liability
In accordance with GASB Statement No. 75, the City is required to measure and report liabilities associated with OPEB. The City’s estimated net OPEB liability on June 30, 2024, was $4,973,273. See Note 12 for further detail. 86 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
I. Net Pension Liability
In accordance with GASB Statement No. 68, the City is required to measure and report liabilities associated with its pension liability. Pension expense is charged to functions and programs based on their proportionate share of total payroll cost.
The City’s estimated net pension liability on June 30, 2024, was $52,297,388. See Note 11 for further detail.
J. Changes in Long-Term Liabilities
Long-term liability activity for the fiscal year ended June 30, 2024, is as follows:
Governmental Activities
Balance
July 1, 2023 Additions Deletions
Balance
June 30, 2024
Due Within
One Year
Compensated absences $ 2,976,592 $ 178,720 $ - $ 3,155,312 $ 788,828 Financed purchases 159,789 - 87,931 71,858 71,858
General obligation bonds payable 8,320,902 - 1,536,109 6,784,793 1,597,320 Premium on GO bonds 1,048,998 - 209,800 839,198 209,800 Landfill closure, post-closure costs 4,552,750 306,828 - 4,859,578 - Loans payable 1,748,210 - 150,473 1,597,737 155,424
Net OPEB liability 4,532,762 1,164,860 1,712,696 3,984,926 - Net pension liability 39,202,830 16,675,959 11,923,407 43,955,382 - Total $ 62,542,833 $ 18,326,367 $ 15,620,416 $ 65,248,784 $ 2,823,230 Business-Type Activities
Balance
July 1, 2023 Additions Deletions
Balance
June 30, 2024
Due Within
One Year
Compensated absences $ 409,191 $ - $ 8,052 $ 401,139 $ 100,285 Financed purchases 32,037 - 19,717 12,320 12,320
Wastewater bonds payable 3,540,000 - 335,000 3,205,000 355,000 Premium on wastewater bonds 222,747 - 24,750 197,997 24,750 Water bonds payable 6,265,830 - 492,491 5,773,339 506,627 Loans payable 40,922,501 1,546,598 2,498,481 39,970,618 2,541,798 Net OPEB liability 1,095,212 288,913 395,778 988,347 -
Net pension liability 8,232,055 2,637,286 2,527,335 8,342,006 - Total $ 60,719,573 $ 4,472,797 $ 6,301,604 $ 58,890,766 $ 3,540,780 K. Legal Debt Margin
California Government Code Section 43605 establishes a legal debt limit of 15% of gross assessed valuation for municipalities. However, this provision was enacted when assessed valuation was established based on 25% of market value. Effective in fiscal year 1981-82, taxable property is assessed at 100% of market value. Although the debt limit provision has not been amended by the State since this change, the percentage has been proportionately modified to
3.75% for the purposes of this calculation for consistency with the original intent of the State's limit.
For fiscal year 2023-24, the total assessed valuation was $6,562,639,642, for a total debt limit of $246,098,987. The total amount of debt subject to this limit was $8,455,905, resulting in a legal debt margin of $237,643,082.
NOTE 9 – NACIMIENTO WATER PROJECT
The City entered into a contract with the San Luis Obispo County Financing Authority (SLO Authority). The SLO Authority was created on August 15, 2000, to issue bonds for the purpose of financing part or all of the costs of the purchase, construction, expansion, improvement, or rehabilitation of any real or other tangible property. On September 26, 2007, the SLO Authority issued $196,410,000 of revenues bonds for the Nacimiento Water Project. On May 7, 2018, the SLO Authority refunded said bonds.
The City is considered a participating agency of the SLO Authority and the City’s share of the Nacimiento Water Project is based upon the City’sshare of the quantity of water to be distributed by the SLO Authority from Nacimiento Lake. The City is obligated to pay for the debt service of the SLO Authority based on its water share. The City is further obligated to make contract payments until September 2040. The future minimum contract payments for the debt service are shown as follows:
87 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Fiscal Year Ending
June 30
Net Annual Debt
Service
2025 $ 4,163,664
2026 4,164,954
2027 4,166,842
2028 4,164,352
2029 4,169,413
2030-2034 20,833,110
2035-2039 20,822,776
2040-2041 8,170,739
Total $ 70,655,850
NOTE 10 – LEASES PAYABLE AND SUBSCRIPTION-BASED INFORMATION TECHNOLOGY AGREEMENTS On August 1, 2017, the City entered into a 60-month lease agreement (City as lessee) for the use of building and improvements located at 821 Pine St, Unit A (also known as the “City Hall Annex”). On August 1, 2022, the term of the lease was extended for an additional two years. An initial lease liability was recorded on July 1, 2021, in the amount of $127,327 and as of June 30, 2024, with the additional term extension, the value of the lease liability is $217,286. The City is required to make monthly fixed payments of $8,005 and has an interest rate of 2.445%. The interest rate was determined by using the City’s incremental borrowing rate which uses municipal bond yields at the time the City entered into this agreement. The building’s estimated useful life exceeds the lease contract term, so the lease term was used to determine amortization expense. The value of the right-to-use leased asset as of June 30, 2024, was $426,701, with accumulated amortization of $307,371, resulting in a net value of $119,330. See Note 3 – Capital Assets for further detail.
On April 25, 2021, the City entered into a 24-month lease agreement (City as lessee) for the use of building and improvements located at 625 Riverside Avenue (also known as the “Corporation Yard”). An initial lease liability was recorded on July 1, 2021, in the amount of $367,252 and as of June 30, 2024, the value of the lease liability is $9,999. The City is required to make monthly fixed payments of $10,000 and has an interest rate of 0.3160%. The interest rate was determined by using the City’s incremental borrowing rate which uses municipal bond yields at the time the City entered into this agreement. The building’s estimated useful life exceeds the lease contract term, so the lease term was used to determine amortization expense. The value of the right-to-use leased asset as of June 30, 2024, was $367,252, with accumulated amortization of $357,327, resulting in a net value of $9,925. City has one option to extend for an additional 12-months. See Note 3 – Capital Assets for further detail.
On July 15, 2021, the City entered into a 24-month subscription agreement for the use of ArcGIS, a geographic information mapping and analysis solution. An initial subscription liability was recorded on July 1, 2022, in the amount of $63,490 and as of June 30, 2024, the value of the lease liability is $0. The City is required to make annual payments of $38,500 and has an interest rate of 2.0237%. The interest rate was determined by using the City’s incremental borrowing rate which uses municipal bond yields at the time the City entered into this agreement. The value of the right-to-use subscription as of June 30, 2024, was $63,490, with accumulated amortization of $62,364, resulting in a net value of $1,126. See Note 3 – Capital Assets for further detail.
On June 30, 2022, the City entered into a 48-month subscription agreement for the use of eScribe, a City Council agenda preparation software solution. An initial subscription liability was recorded on July 1, 2022, in the amount of $63,909 and as of June 30, 2024, the value of the lease liability is $35,173. The City is required to make annual payments of $18,090 and has an interest rate of 1.902%. The interest rate was determined by using the City’s incremental borrowing rate which uses municipal bond yields at the time the City entered into this agreement. The value of the right-to-use subscription as of June 30, 2024, was $63,909, with accumulated amortization of $31,954, resulting in a net value of $31,955. See Note 3 – Capital Assets for further detail.
On August 22, 2022, the City entered into a 36-month subscription agreement for the use of Desigo Software, an HVAC-related building management solution. An initial subscription liability was recorded on September 1, 2022, in the amount of $35,923 and as of June 30, 2024, the value of the lease liability $7,228. The City is required to make annual payments of $7,385 and has an interest rate of 2.1843%. The interest rate was determined by using the City’s incremental borrowing rate which uses 88 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
municipal bond yields at the time the City entered into this agreement. The value of the right-to-use subscription as of June 30, 2024, was $35,923, with accumulated amortization of $21,953, resulting in a net value of $13,970. See Note 3 – Capital Assets for further detail.
A summary of the leases and subscription payable for the fiscal year ended June 30, 2024, is as follows:
Governmental Activities
Balance
July 1, 2023 Additions Deletions
Balance
June 30, 2024
Due Within
One Year
Leases payable $ 438,969 $ - $ 211,684 $ 227,285 $ 107,184 Subscriptions payable 113,337 - 70,936 42,401 24,648
Total $ 552,306 $ - $ 282,620 $ 269,686 $ 131,832
The future minimum right-to-use lease and subscription payments are shown below:
Leases Payable Subscriptions Payable
Fiscal Year Ending
June 30 Principal Interest Total Principal Interest Total 2025 $ 107,184 $ 4,236 $ 111,420 $ 24,648 $ 827 $ 25,475 2026 102,660 1,796 104,456 17,753 337 18,090
2027 17,441 53 17,494 - - -
Total $ 227,285 0 $ 6,085 0 $ 233,370 $ 42,401 $ 1,164 $ 43,565 NOTE 11 – DEFINED BENEFIT PENSION PLANS
A. General Information about the Pension Plans
Plan Description: The City participates in two separate types of employer plans where all qualified permanent and probationary employees are eligible to participate, depending on the employee classification: 1) Miscellaneous Employee Pension Plan, an agent multiple-employer defined benefit plan or 2) Safety Employee Pension Plan, a cost-sharing employer defined pension plan. Both plans are administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Miscellaneous and Safety Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website (https://www.calpers.ca.gov). CalPERS does not, however, provide separate reports for the City's Safety and Miscellaneous Plans.
Benefits Provided: CalPERS provides service retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for nonduty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Miscellaneous and Safety Plans’ provisions and benefits in effect on June 30, 2024, are summarized below:
Miscellaneous Employee Plan
Tier I Tier II1 Tier III (PEPRA)
Hire date Prior to
May 27, 2012
On or after
May 27, 2012
On or after
January 1, 2013
Benefit formula 2.5% @ 55 2.0% @ 60 2.0% @ 62
Benefit vesting schedule 5 years of service 5 years of service 5 years of service Benefit payment Monthly for life Monthly for life Monthly for life Retirement age 50-55 50-63 52-67
Monthly benefits, as a % of eligible
compensation 2.00% to 2.70% 1.43% to 2.42% 1.00% to 2.50% 89 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Miscellaneous Employee Plan
Tier I Tier II1 Tier III (PEPRA)
Final average compensation period One year Three year Three year Required employee contribution rate 8.000% 7.000% 7.750% Required employer normal cost rate 10.370% 10.370% 10.370% Required employer payment of UAL2 |--------------------------------------$2,129,057--------------------------------------| Police Safety Employee Plan
Tier I Tier II1 Tier III (PEPRA)
Hire date Prior to
May 27, 2012
On or after
May 27, 2012
On or after
January 1, 2013
Benefit formula 3.0% @ 50 3.0% @ 55 2.7% @ 57
Benefit vesting schedule 5 years of service 5 years of service 5 years of service Benefit payment Monthly for life Monthly for life Monthly for life Retirement age 50 50-55 50-57
Monthly benefits, as a % of eligible
compensation 3.00% 2.40% to 3.00% 2.00% to 2.70%
Final average compensation period One year Three year Three year Required employee contribution rate 9.000% 9.000% 13.750% Required employer normal cost rate 27.110% 22.830% 13.540% Required employer payment of UAL $936,170 $ - $362
Fire Safety Employee Plan
Tier I Tier II1 Tier III (PEPRA)
Hire date Prior to
May 27, 2012
On or after
May 27, 2012
On or after
January 1, 2013
Benefit formula 3.0% @ 55 3.0% @ 55 2.7% @ 57
Benefit vesting schedule 5 years of service 5 years of service 5 years of service Benefit payment Monthly for life Monthly for life Monthly for life Retirement age 50 50-55 50-57
Monthly benefits, as a % of eligible
compensation 3.00% 2.40% to 3.00% 2.00% to 2.70%
Final average compensation period One year Three year Three year Required employee contribution rate 9.000% 9.000% 13.750% Required employer normal cost rate 24.150% 22.830% 13.540% Required employer payment of UAL $399,666 $ - $1,123
Note to table above:
1- Second tier will only apply to employees transferring from another CalPERS agency or one with reciprocity on or after May 27, 2012. 2- The Miscellaneous Plan’s required employer payment of the Unfunded Actuarial/Accrued Liability (UAL) was calculated for the entire plan and is not allocated by Tier.
Employees Covered: On June 30, 2024, the following employees were covered by the benefit terms for the Miscellaneous Plan:
Miscellaneous
Plan
Inactive employees or beneficiaries currently receiving benefits 172 Inactive employees entitled to but not yet receiving benefits 121 Active employees 135
Total 428
Contributions: Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the fiscal year, with an additional amount to finance any unfunded accrued liability. 90 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
B. Pension Liability, Pension Expense, and Deferred Outflows and Inflows of Resources Related to Pensions Net Pension Liability: The City’s net pension liability for the Miscellaneous Plan is measured as the total pension liability, less the plan’s fiduciary net position. On June 30, 2024, the City reported a net pension liability of $30,592,989 for the Miscellaneous Plan.
The City’s net pension liability for the Safety Plan is measured as the proportionate share of the net pension liability. On June 30, 2024, the City reported a net pension liability of $21,704,399 for the Safety Plan. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The proportionate share of the net pension liability for the Safety Plan as of June 30, 2022 and 2023 was as follows:
Safety
Plan
Proportion – June 30, 2022 0.1891%
Proportion – June 30, 2023 0.1705%
Increase (decrease) in proportion - 0.0186%
The net pension liability of both the Miscellaneous and Safety Plans are measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.
Pension Expense: For the fiscal year ended June 30, 2024, the City recognized pension expense in the amount of $4,441,121 for the Miscellaneous Plan and $2,058,878 for the Safety Plan. Pension expense represents the change in the net pension liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or method, and plan benefits.
Actuarial Assumptions: The total pension liabilities actuarial valuations were determined using the following actuarial assumptions:
Miscellaneous and Safety Plans
Valuation date June 30, 2022
Measurement date June 30, 2023
Actuarial cost method Entry age normal
Actuarial assumptions:
Inflation 2.300%
Salary increases Varies by entry age and service
Payroll growth 2.75%
Investment rate of return 6.90% net pension plan investment and administrative expense; includes inflation
Retirement age The probabilities of retirement are based on the 2021 CalPERS’ Experience Study for the period from 1997 to 2015.
Mortality
The probabilities of mortality are based on the 2021 CalPERS’ Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries.
Changes of Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long-term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In 91 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS’ Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% for measurement dates 2017 through 2021, 7.65% for measurement dates 2015 through 2016, and 7.50% for measurement date 2014.
Discount Rate: The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
Long-Term Expected Rate of Return: The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 basis points. The expected real rates of return by asset class are as follows:
Asset Class
Assumed Asset
Allocation
Real Return
Years 1-101,2
Global Equity – cap-weighted 30.00% 4.45%
Global Equity – non-cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage Backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
Note to table above
1 – An expected inflation of 2.30% used for this period. 2 – Figures are based on the 2021 Asset Liability Management Study.
Changes in Net Pension Liability: The changes in net pension liability for the Miscellaneous Plan are shown below:
Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability
Balance on July 1, 2023 $ 94,087,615 $ 64,810,279 $ 29,277,336 Changes in the fiscal year:
Service cost 1,998,150 - 1,998,150
Interest on total pension liability 6,462,524 - 6,462,524 Changes of benefit terms 109,086 - 109,086
Differences between expected and actual experience 1,054,411 - 1,054,411 Contributions – employer - 3,107,204 (3,107,204)
Contributions – employee - 1,228,259 (1,228,259)
Net investment income/(loss) - 4,020,713 (4,020,713)
Benefit payments, including refunds of employee
contributions (5,180,804) (5,180,804) -
Administrative expenses - (47,658) 47,658
Net change in fiscal year 4,443,367 3,127,714 1,315,653 92 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability
Balance on June 30, 2024 $ 98,530,982 $ 67,937,993 $ 30,592,989 Sensitivity of the Net Pension Liability to Changes in the Discount Rate: The following represents the City’s proportionate share of the net pension liability calculated using the discount rate of 6.90 percent, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (5.90 percent) or 1- percentage point higher (7.90 percent) than the current rate:
Net pension liability
Discount
Rate -1%
(5.90%)
Current
Discount
Rate (6.90%)
Discount
Rate +1%
(7.90)
Miscellaneous Plan $ 43,202,188 $ 30,592,989 $ 20,123,752 Safety Plan 33,809,427 21,704,399 11,807,677
Total $ 77,011,615 $ 52,297,388 $ 31,931,429
Pension Plans’ Fiduciary Net Position: Detailed information about the Miscellaneous and Safety Plans’ fiduciary net position is available in the separately issued CalPERS’ financial reports.
Deferred Outflows and Inflows of Resources Related to Pensions: On June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to Miscellaneous and Safety Plans pension from the following sources:
Miscellaneous Plan Safety Plan
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension contributions subsequent to measurement date $ 3,300,108 $ - $ 2,823,911 $ - Changes of assumptions 1,313,490 - 1,293,996 -
Differences between expected and actual experiences 559,694 - 1,488,484 - Net difference between projected and actual earnings
on pension plan investments $ 3,087,531 $ - $ 3,034,252 $ - Differences in proportions - - 2,045,232 -
Differences in actual contributions and proportionate
share of contributions - - - (1,043,483)
Total $ 8,260,823 $ - $ 10,685,875 $ (1,043,483)
The reported deferred outflows of resources related to pensions in the amount of $3,300,108 and $2,823,911 resulting from City contributions subsequent to the measurement date will be recognized as a reduction in net pension liability in the 2024-25 fiscal year. The additional amounts reported as deferred outflows and inflows of resources related to pensions will be recognized as pension expense as shown below:
Fiscal Year Ending
June 30
Miscellaneous
Plan
Safety
Plan
2024 $ 1,447,458 $ 2,181,027
2025 1,094,919 1,165,755
2026 2,335,059 3,384,007
2027 83,279 84,692
Total $ 4,960,715 $ 6,818,481
C. Payable to the Pension Plans
The City had no amount outstanding for contributions to the pension plans for the fiscal year ended June 30, 2024. 93 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
NOTE 12 – OTHER POST-EMPLOYMENT BENEFITS
A. General Information about Other Post-Employment Benefits Plan Description: The City provides other post-employment benefits (OPEB), a single employer contribution plan, in accordance with State statutes, to all employees retiring from the City and enrolled in an insurance program under the California Public Employees’ Medical and Hospital Care Act (PEMHCA). Providing healthcare benefits under the City’s group health plan may provide benefits at a substantially lower cost than if the retirees purchased their own individual benefits.
For the fiscal year ending June 30, 2024, the City contracted with Total Compensation Systems, Inc. to prepare the GASB Statement No. 75 Actuarial Valuation Report. This report was prepared in compliance with the requirements set forth in GASB Statement No. 75, Accounting and Financial Reporting by Employers for Post-Employment Benefits Other than Pensions. The report can be viewed on the City’s website.
Benefits Provided: The City is required to contribute the PEMHCA minimum to CalPERS on behalf of annuitants eligible for, and participating in, CalPERS health insurance. The City joined the CalPERS health program in 2015, contracting for the “unequal” minimum contribution amount to annuitants. The unequal minimum contribution increases annually by the number of years an agency contracts multiplied by 5% of the current monthly contribution for active employees, for 20 years, at which point it becomes 100% and equal. A history of the full minimum required contribution and the City’s partial minimum required contribution is presented below:
Calendar Year
Full Minimum Required
Contribution
City’s Minimum Required
Contribution
2015+ $122 $1.00
2016+ $125 $6.25
2017+ $128 $12.80
2018+ $133 $19.95
2019+ $136 $27.20
2020_ $139 $34.75
2021_ $143 $42.90
2022_ $149 $52.15
2023_ $151 $60.40
2024_ $157 $70.65
2025+ Adjusted annually to reflect
medical portion of Consumer
Price Index (CPI)
Adjusted annually to reflect
medical portion of CPI & years of
participation
In addition to the City’s contributions under PEMHCA stated above, the City has agreed to provide the following retiree medical reimbursement:
• Retirees in the Management, Police, Fire and Service Employees International Union (SEIU) labor groups that were hired before January 1, 2012, and who have a minimum of 10 years of service with the City, are eligible for medical reimbursements up to $500 per month (including PEMHCA minimum) with no age limitation.
• Retirees in the Management, Police, Fire and SEIU labor groups that were hired on or after January 1, 2012, and who have a minimum of 20 years of service with the City, are eligible for medical reimbursements up to $500 per month (including the PEMHCA minimum) until the Medicare eligible age of 65.
Employees Covered: On June 30, 2024, the following current and former employees were covered by the benefit terms under the plan membership:
94 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Inactive employees or beneficiaries currently receiving benefits 119 Inactive employees entitled to but not yet receiving benefits - Active employees 244
Total 363
Contributions: The City’s OPEB plan is established by agreements with the applicable employee labor groups and may be amended by agreements between the City and the labor groups. The City is not required to fund based on the actuarially determined contribution; however, the City has established an employer investment program with Mission Square investments to prefund OPEB obligations. For the fiscal year ended June 30, 2024, the City’s cash contributions were $349,500 in payments to this trust.
B. OPEB Liability, OPEB Expense, and Deferred Inflows and Outflows of Resources Related to OPEB Net Other Post-Employment Benefit Liability: The City’s net OPEB liability is measured as the total OPEB liability, less the plan’s fiduciary net position. On June 30, 2024, the City reported a net OPEB liability of $4,973,273.
OPEB Expense: For the fiscal year ended June 30, 2024, the City recognized other post-employment benefit expense in the amount of $250,149. Other post-employment benefit expense represents the change in net OPEB liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or methods, and plan benefits.
Actuarial Assumptions: The City’s net OPEB liability is based on the following actuarial methods and assumptions:
Valuation date June 30, 2024
Measurement date June 30, 2024
Measurement period July 1, 2023 to June 30, 2024
Actuarial cost method Entry age normal
Actuarial assumptions:
Funding practice
The City does not currently have a pre-funding policy but has been making annual contributions of $349,500 to the trust. The projection of cash flows used to determine the discount rate assumed future pre-funding contributions of $349,500 are made to the trust.
Asset return 6.20% per annum
Discount rate 5.43% per annum, net of expenses
Inflation 2.50% per annum
Payroll increases 2.75% per annum, plus merit scale increases Pre-retirement turnover According to the termination rates under the most recent CalPERS pension plan valuations.
Mortality 2017 CalPERS Mortality for Safety, Miscellaneous and Schools Employees Retirement age According to the retirement rates under the most recent CalPERS pension plan valuation.
Participation rates
100% of eligible active employees are assumed to elect medical coverage at retirement. Future retirees are assumed to elect similar coverage as current retirees. Actual plan coverage is used for current retirees.
Spouse coverage
80% of future retirees are assumed to elect coverage for their spouse.
Male spouses are assumed to be three years older than female spouses.
Actual spouse coverage and spouse ages are used for current retirees.
Dependent coverage Not explicitly valued.
Claim cost development
The valuation claim costs are based on the premiums paid for medical insurance coverage. The City participates in CalPERS, a community rated plan. An implicit rate subsidy can exist when the non-Medicare rates for retirees are the same as for active employees. Since non-Medicare eligible 95 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
retirees are typically much older than active employees, their actual medical costs are typically higher than for active employees. The current valuation contains an estimate of the implicit rate subsidy.
Medical trends
Assumed 4.00% per year. Long-term trend assumption is based on the conclusion that, while medical trend will continue to be cyclical, the average increase over time cannot continue to outstrip general inflation by a wide margin. Trend increases in excess of general inflation result in dramatic increases in unemployment, the number of uninsured and the number of underinsured. These effects are nearing a tipping point which will inevitably result in fundamental changes in health care finance and/or delivery which will bring increases in health care costs more closely in line with general inflation. As a result, it is reasonable to project historical trend vs. inflation differences several decades into the future.
Medicare participation 100%
Minimum contributions The minimum required contribution increases each year based on medical portion of CPI. The assumed increase is 4% per year.
Maximum contributions The City’s maximum contribution is assumed to remain constant in all future years.
Actuarial value of assets Eligible plan assets will be valued on a market value basis.
Discount Rate: The long-term expected rate of return of OPEB plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the OPEB plan’s target asset allocation as of June 30, 2024, are summarized in the following table:
Asset Class Target Allocation
Long-Term
Expected Real
Rate of Return
All Equities 78.0% 7.25%
All Fixed Income 16.0% 4.25%
Other 6.0% 7.25%
Total 100.0%
Long-term expected rate of return is 6.2%.
The discount rate used to measure the total OPEB liability was 5.43%. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at a rate of $349,500 per year, reduced by future employees’ normal costs. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.
Changes in Net OPEB Liability: The changes in the net OPEB liability for the City are as follows:
Total OPEB
Liability
Plan Fiduciary
Net Position Net OPEB Liability
Balance on July 1, 2023 $ 14,844,782 $ 9,216,808 $ 5,62,7974 Changes in the fiscal year:
Service cost 502,442 - 502,442
Interest on total OPEB liability 783,558 - 783,558
Differences between expected and actual experience 167,773 - 167,773 Changes of assumptions (181,983) - (181,983)
Employer contributions - 491,528 (491,528)
96 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Total OPEB
Liability
Plan Fiduciary
Net Position Net OPEB Liability
Net investment income/(loss) $ - $ 1,434,963 $ (1,434,963) Benefit payments (790,203) (790,203) -
Net change in fiscal year 481,587 1,136,288 (654,701)
Balance on June 30, 2024 $ 15,326,369 $ 10,353,096 $ 4,973,273 Sensitivity of the Net OPEB Liability to Changes in the Discount Rate: The following presents the net OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower and one percentage point higher than the current rate, for the measurement period ending on June 30, 2024:
Discount Rate
-1% (4.43%)
Current
Discount Rate
(5.43%)
Discount Rate
+1% (6.43%)
Net OPEB liability $ 6,690,050 $ 4,973,273 $ 3,517,604
Sensitivity of the Net OPEB Liability to Changes in Health Care Cost Trend Rates: The following represents the net OPEB liability of the City if it were calculated using healthcare cost trend rates that are one percentage point lower and one percentage point higher than the current rate, for measurement period ending on June 30, 2024:
1% Decrease
(3.0%)
Current
Healthcare
Cost Trend
Rates (4.00%)
1% Increase
(5.0%)
Net OPEB liability $ 4,245,874 $ 4,973,273 $ 5,890,223
OPEB Plan Fiduciary Net Position: Detailed information about the OPEB plan’s fiduciary net position is shown below:
Assets June 30, 2024
Investments:
Balanced funds $ 10,336,380
Stable value 16,716
Total assets 10,353,096
Net position restricted for OPEB $ 10,353,096
Additions
Employer contributions $ 491,528
Net investment income/(loss) 1,434,963
Total additions 1,926,491
Deletions
Benefit payments 790,203
Total deletions 790,203
Change in net position 1,136,288
Net position restricted for OPEB
Beginning of fiscal year 9,216,808
End of fiscal year $ 10,353,096
Recognition of Deferred Outflows and Deferred Inflows of Resources: Gains and losses related to changes in net OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and 97 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period for all sources is five (5) years.
Deferred Outflows and Inflows of Resources Related to OPEB: On June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Changes of assumptions $ 520,795 $ (3,828,172)
Difference between expected and actuarial experience in measurement of the total OPEB liability 368,307 (108,340) Difference between projected and actual earnings on
OPEB plan investments - (728,709)
Total $ 889,102 $ (4,665,221)
Amounts reported as deferred inflows and outflows of resources related to OPEB will be recognized as expense as follows:
Fiscal Year Ending
June 30
Deferred
Inflows and
Outflows of
Resources
2024 $ (803,647)
2025 (405,686)
2026 (756,551)
2027 (645,133)
2028 (470,577)
Thereafter (694,525)
Total $ (3,776,119)
NOTE 13 – OTHER EMPLOYEE BENEFITS
A. Deferred Compensation Plan
City employees may defer a portion of their compensation under one separate, optional City-sponsored deferred compensation plan, ICMA-RC, created in accordance with Internal Revenue Code Section 457. Under this plan, participants are not taxed on the deferred portion of their compensation until distributed to them; distributions may be made only at termination, retirement, death, or in an emergency as defined by the plan.
Effective January 1, 1998, the law governing deferred compensation plan assets now requires plan assets to be held for the exclusive benefit of plan participants and their beneficiaries. Since the assets held under this new plan are not the City’s property and are not subject to claims by general creditors of the City, they have been excluded from these financial statements.
In accordance with adopted wage and benefit agreements and memorandums of understanding, the City makes contributions to City-sponsored deferred compensation plan for all employees. For employees in the unrepresented confidential, professional and management group (MGMT), the City contributes $5,000 annually with no matching required from the employee. Executive managers, a sub-group of MGMT employees, are eligible to receive up to an additional $2,500 in contributions with a one-to-one matching requirement. For employees in the Service Employees International Union (SEIU), the City will match employee contributions to a maximum of $25 per pay period, or $650 per year. For the fiscal year ended June 30, 2024, the total City contribution on behalf of eligible employees was $322,329. 98 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
B. Section 125 Benefit Plan
The City has a Section 125-benefit plan established pursuant to Section 125 of the IRS code. Under this plan, eligible employees may elect to contribute pre-tax dollars into any combination of the following two benefit categories: 1) unreimbursed medical spending account; 2) dependent day care spending account.
Under no circumstances may an employee direct more than $5,000 annually into the Dependent Day Care Spending Account and more than $3,200 into the Unreimbursed Medical Spending Account. All regular full-time employees employed on a regular and continuous basis, including certain contractual employees, are eligible to participate in this plan. Temporary and casual employees are not eligible. The plan year adopted by the City begins on January 1 and ends on December 31. To obtain reimbursement of expenses incurred within a plan year within the spending accounts, employees must submit claims within 90 days of the end of the plan year or within 30 days from separation of service from the City. Funds unclaimed after 90 days of the close of the plan year are then remitted to the City.
NOTE 14 – FUND BALANCES AND DEFICITS
Fund balance is the difference between the assets added to deferred outflows of resources and liabilities added to deferred inflows of resources reported in governmental funds. In compliance with GASB Statement No. 54, the composition of the City’s fund balance is shown below:
General
Fund
Measure J-20
Supplemental
Sales Tax
Fund
American
Rescue Plan
Act Fund
Specific
Plans Fund
Capital
Projects
Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Nonspendable:
Advances receivable $ 2,594,313 $ - $ - $ - $ - $ - $ 2,594,313 Prepaid items 254,297 - - - - - 254,297
Restricted for:
Aquatic facility expansion - - - - - 461,093 461,093
Bike and pedestrian expansion - - - - - 546,386 546,386 Debt service - - - - - 2,863,334 2,863,334
Disability access and
compliance - - - - - 121,249 121,249
Health and welfare - - - - - 454,405 454,405
Landfill maintenance - - - - - 4,959,059 4,959,059
Landscape and lighting
maintenance - - - - -
$1,772,181
$1,772,181
Library facility expansion - - - - - 2,238,239 2,238,239 Park development - - - - - 4,611,896 4,611,896
Public, education, government
access - - - - - 426,213 426,213
Public facility expansion - - - - - 9,693,459 9,693,459 Public safety facility expansion - - - - - 1,479,351 1,479,351 Road maintenance - - - - - 4,327,931 4,327,931
Storm drain development - - - - - 123,610 123,610
Transportation facilities - - - - - 3,060,237 3,060,237 Committed to:
Fire, Police, or Street Repair - 20,592,455 - - - - 20,592,455 Assigned for:
Art in public places 694 - - - - - 694
Building repair and replacement 4,480,295 - - - - - 4,480,295 Capital projects - - 152,104 - 10,221,654 - 10,373,758
Economic development 313,996 - - - - - 313,996
Street and road capital projects - - - - 19,713,723 - 19,713,723 Unassigned 17,963,607 - - (1,314,069) - (228,738) 16,438,300 Total fund balances (deficits) $ 25,607,202 $ 20,592,455 $ 152,104 $ (1,314,069) $ 29,935,377 $ 36,909,905 $111,882,974 As of June 30, 2024, the Specific Plans, CDBG, and Airport Road PSR funds had a fund deficit in the amount of $1,314,069, 75,516, and $153,222, respectively. For the Specific Plans and Airport Road PSR funds, the funds will begin to have positive fund balance once development occurs. For the CDBG Fund, the fund will begin to have a positive fund balance when grant revenues are received.
99 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
NOTE 15 – FUNDS WITH EXPENDITURES EXCEEDING APPROPRIATIONS The following funds had expenditures exceeding appropriations during the fiscal year:
Nonmajor Governmental Funds:
Transportation Facilities Capital Project Fund $ 16,150 Total $ 16,150
NOTE 16 – SUCCESSOR AGENCY TO THE FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill IX 26 (“the Bill”) that provides for the dissolution of all Redevelopment Agencies in the State of California. This action impacted the reporting entity of the City that previously had reported a Redevelopment Agency within the reporting entity of the City as a blended component unit. The Bill provides that upon dissolution of a Redevelopment Agency, either the City or another unit of local government will agree to serve as the “Successor Agency” to hold the assets until they are distributed to other units of state and local government.
One January 17, 2012, the City Council elected to become the Successor Agency for the former Redevelopment Agency in accordance with the Bill as part of City Resolution Number 12-005.
After enactment of the law, which occurred on June 28, 2011, Redevelopment Agencies in the State of California could not enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).
In future fiscal years, Successor Agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former Redevelopment Agency until all enforceable obligations of the prior Redevelopment Agency have been paid in full and all assets have been liquidated.
The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between Redevelopment Agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the Successor Agency by the Bill.
In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011), all Redevelopment Agencies in the State of California were dissolved and ceased to operate as legal entities as of February 1, 2012.
A. Notes Receivable
On May 4, 2004, the RDA, subsequently the Successor Agency to the former Redevelopment Agency of Paso Robles, entered into an agreement with Canyon Creek Limited Partnership, to defer certain development related fees in order to construct a multi-family residential housing project consisting of 68 residential units, 49% of which (33 units) are rented to qualified low-income persons and families. The amount of fees deferred total $300,000. Total outstanding balance as of June 30, 2024, including accrued interest, was $480,752.
In 2007, the RDA, subsequently the Successor Agency to the former Redevelopment Agency of Paso Robles, entered into a long-term, zero-interest, forgivable loan agreement with Chet Dotter Senior Housing for the construction of a 40-unit senior housing project within the project area. The balance on June 30, 2024, remains at $1,720,000.
On June 10, 2010, the RDA, subsequently the Successor Agency to the former Redevelopment Agency of Paso Robles, entered into an agreement with South River Road Associates, LP to construct Hidden Creek Village, an 81-unit low-income apartment complex in the amount of $1,000,000. Total outstanding balance as of June 30, 2024, including accrued interest, was $1,399,226.
100 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
B. Tax Allocation Bonds Payable
On September 16, 1996, $3,630,000 Tax Allocation Refunding Bonds were issued by the Redevelopment Agency to refund bonds originally issued in 1991 to repay advances and loans received by the Redevelopment Agency from the City. The outstanding bonds bear a net interest cost of 5.50% and are due in annual installments ranging from $70,000 to $255,000 through January 1, 2022. These bonds were refunded with the 2009 Tax Allocation Bonds.
On October 3, 2000, $4,090,000 Tax Allocation Bonds were issued by the Redevelopment Agency to repay advances and loans received by the Redevelopment Agency from the City and provide funds for the widening of Niblick Bridge from two to four lanes. The outstanding bonds bear a net interest cost of 5.25% and are due in annual installments ranging from $20,000 to $485,000 through January 1, 2028. These bonds are payable from property tax increment revenues.
On August 4, 2009, the Redevelopment Agency of the City issued $9,330,000 of 2009 Series A Tax Allocation Bonds, and $2,785,000 of 2009 Series B with interest rates ranging from 4.75% to 6.50% to refund prior 1996 Tax Allocation Bonds with interest rates ranging from 5.25% to 5.625% and a par value of $2,320,000. The 1996 Tax Allocation Bonds mature annually on July 1 between 2010 and 2021. The 1996 Tax Allocation Bonds were called on September 4, 2009. The 2009 Tax Allocation Bonds were issued at a discount of $(105,005) and, after paying issuance costs of $134,771 and the underwriter’s discount of $94,935, the net proceeds were $8,995,289. A portion of the net proceeds from the issuance of the 2009 Tax Allocation Bonds was used to purchase U.S. Government securities and those securities were deposited in an irrevocable trust with an escrow agent to provide debt service payments until the 1996 Tax Allocation Bonds were called on September 4, 2009. The current refunding met the requirements of an in-substance defeasance. As a result of the refunding, the Redevelopment Agency restructured its total debt service which resulted in a savings on interest costs. As of June 30, 2024, the bond discount was $54,253.
The future minimum payment obligations for the Tax Allocation Bonds payable are as follows:
Fiscal Year Ending
June 30 Principal Interest Total
2025 $ 840,000 0 $ 524,025 0 $ 1,364,025
2026 865,000 0 477,775 0 1,342,775
2027 895,000 428,319 1,323,319
2028 925,000 376,975 1,301,975
2029 410,000 338,744 748,744
2030-2034 2,295,000 0 1,295,366 0 3,590,366
2035-2039 2,795,000 0 461,337 0 3,256,337
Total $ 9,025,000 0 $ 3,902,541 0 $ 12,927,541
NOTE 17 – LIABILITY, WORKERS’ COMPENSATION, AND PURCHASED INSURANCE A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City is a member of the California Joint Powers Insurance Authority (Insurance Authority). The Insurance Authority is composed of 126 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Insurance Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The Insurance Authority began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board of Directors operates through a nine-member Executive Committee.
B. Primary Self-Insurance Programs of the Insurance Authority Each member pays an annual contribution at the beginning of the coverage period. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool. 101 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Primary Liability Program - Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million are distributed based on the outcome of cost allocation within the first and second loss layers.
The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled selfinsurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Insurance Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/.
Workers’ Compensation - Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.
For fiscal year 2023-24 the Insurance Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and employer’s liability losses from $5 million to $10 million are pooled among members.
C. Purchased Insurance
Pollution Legal Liability Insurance – The City participates in the pollution legal liability insurance program which is available through the Insurance Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City. Coverage is on a claims-made basis. There is a $250,000 deductible. The Insurance Authority has an aggregate limit of $20 million.
Property Insurance – The City participates in the all-risk property protection program of the Insurance Authority. This insurance protection is underwritten by several insurance companies. City property is currently insured according to a schedule of covered property submitted by the City to the Insurance Authority. City property currently has all-risk property insurance protection in the amount of $208,528,297. There is a $10,000 deductible per occurrence except for nonemergency vehicle insurance which has a $2,500 deductible.
Crime Insurance – The City purchases crime insurance coverage in the amount of $5,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Insurance Authority.
Special Event Tenant User Liability Insurance – The City further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on agency property. The insurance premium is paid by the tenant user and is paid to the City according to a schedule. The City then pays for the insurance. The insurance is facilitated by the Insurance Authority. 102 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in fiscal year 2023-24.
E. Self-Insurance
The City retains the risk for workers’ compensation losses incurred prior to joining the Insurance Authority. Several member agencies of the now dissolved Central Coast Cities Self-Insurance Fund continue to participate in a non-risk sharing arrangement for claims management and the purchase of excess insurance. The participating agencies share a set of common guidelines and annually set aside premiums to pay their individual losses within their self-insured retentions.
Losses are debited and investment income is credited to specific member accounts. The City has not incurred any losses in excess of insurance coverage. Claims liabilities in the governmental funds are generally liquidated by the General Fund.
The last actuarial study to determine the undiscounted outstanding liabilities was completed for the fiscal year ended June 30, 2024. The liability was estimated based on the actuarial study and considered claims asserted and paid, and the time limitation for filing claims. There are no amounts estimated for claims incurred but not reporting because the time limit for filing claims has elapsed. The estimated asset (liability) on June 30, 2024, and the change in those balances are shown below:
Cash, investments, and current assets $ 627,371
Estimated claims liability (23,335)
Unpaid claims asset $ 604,036
Unpaid claims asset on July 1, 2023 $ 564,777
Revenues 27,758
Claim payments and related expenditures (11,135)
Change in fair value 7,994
Change in estimated claims liability 14,642
Unpaid claims asset on June 30, 2024 $ 604,036
NOTE 18 – LITIGATION AND CONTINGENCIES
The City generally follows the practice of recording liabilities resulting from claims and legal actions only when they become fixed or determined in amount. While the City is a defendant in a number of lawsuits arising out of the normal course of business, their outcomes cannot be predicted. In the opinion of the City Attorney, these actions, when finally adjudicated, will not have a material adverse impact on the financial position of the City.
NOTE 19 – SUBSEQUENT EVENTS
A subsequent event is an event that occurs after a reporting period, but before the financial statements for that period have been issued or are available to be issued. There were no subsequent events for the fiscal year ending June 30, 2024.
NOTE 20 – CONSTRUCTION AND OTHER COMMITMENTS
The City had the following significant open purchase orders for construction projects or other commitments as of June 30, 2024:
Vendor Project Description
Obligated
Amount as
of June 30,
2024
Granite Construction Company Creston Road Street and Sewer Rehabilitation Phase 1 $ 6,863,682 GHD, INC. 101/46 West roundabout Project Specifications and Estimates 2,259,320
103 Attachment 1
City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2024
Vendor Project Description
Obligated
Amount as
of June 30,
2024
Cannon Corporation Recycled Water Distribution Construction Management $ 1,994,699 Renewell Fleet Service Fire Aerial Ladder Truck 1,845,870 Quaglino Roofing Public Safety Center Roof Repair 1,181,600 Leo Tidwell Excavating Corporation Paso Fiber Connect Network Fiber Installation 1,150,181 Renewell Fleet Service Fire Pierce Engine 1,084,527
Total Outstanding Commitments $16,379,879
104 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Note to the Required Supplementary Information
For the Fiscal Year Ended June 30, 2024
NOTE 1 – BUDGETARY BASIS OF ACCOUNTING
Through the budget, the City Council sets the direction of the City, allocates its resources and established its priorities. The annual budget assures the efficient and effective use of the City’s economic resources, and ensures that the City’s highest priority objectives are accomplished.
The City develops and adopts a two-year budget, including a capital improvement plan, in which the City Council has the responsibility for adoption of the City’s budget which serves as the City’s legally adopted expenditure document. Annual operating and capital improvement expenditures are adopted by resolution which constitutes the authorized expenditures for the fiscal year. The second year of the two-year budget is updated and adopted for that year. Budgets are prepared on the modified accrual basis of accounting, consistent with the generally accepted accounting principles (GAAP).
The City Council generally reauthorizes appropriations for continuing projects and activities. The City Council has the legal authority to amend the budget of any fund, at any time during the fiscal year. The budgetary legal level of control (the level on which expenditures may not legally exceed appropriations) is generally at the fund level. Budgeted expenditures may be reallocated within a fund by the City Manager, and within a department by the department director, but any inter-fund transfers or reallocation, must be approved by resolution of the City Council.
105 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule - General Fund
For the Fiscal Year Ended June 30, 2024
Original Final Actual Variance
REVENUES
Taxes $ 48,569,300 $ 48,569,300 $ 48,964,531 $ 395,231
Licenses and permits 880,000 880,000 1,423,225 543,225
Fines and forfeitures 100,000 100,000 189,950 89,950
Use of money and property 1,660,100 2,443,200 4,248,234 1,805,034 Intergovernmental revenues 293,000 891,765 663,216 (228,549) Charges for current services 2,426,000 2,426,000 3,036,047 610,047 Other revenues 83,600 87,950 210,130 122,180
Total revenues 54,012,000 55,398,215 58,735,333 3,337,118
EXPENDITURES
Current:
GeGeneral government 14,025,800 15,044,465 8,944,912 (6,099,553) PuPublic safety 21,781,400 22,633,565 24,369,656 1,736,091 Hi Highways and streets 5,040,700 5,323,300 5,780,566 457,266 SaSanitation 565,600 565,600 640,730 75,130
CuCulture-recreation 6,425,800 6,719,255 7,095,926 376,671 Ur Urban redevelopment and housing 251,000 306,500 (142,435) (448,935) Ec Economic development and assistance 555,200 714,200 668,530 (45,670) Capital outlay 60,700 1,342,214 529,089 (813,125)
Debt service:
IntInterest 54,900 54,900 54,996 96
Pr Principal 150,600 150,600 150,473 (127)
Total expenditures 48,911,700 52,854,599 48,092,443 (4,762,156) Revenues over expenditures 5,100,300 2,543,616 10,642,890 8,099,274
OTHER FINANCING SOURCES (USES)
Transfers in 1,692,600 1,692,600 919,475 (773,125)
Transfers out (13,454,500) (17,374,082) (10,783,494) 6,590,588 Total other financing sources (uses) (11,761,900) (15,681,482) (9,864,019) 5,817,463 Net change in fund balance $ (6,661,600) $ (13,137,866) 778,871 $ 13,916,737 Fund balance - July 1 24,828,331
Fund balance - June 30 $ 25,607,202
Budget Amounts
See accompanying note to the required supplementary information. 106 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule - Measure J-20 Supplemental Sales Tax Fund For the Fiscal Year Ended June 30, 2024
Original Final Actual Variance
REVENUES
Taxes $ 13,480,300 $ 13,480,300 $ 13,509,741 $ 29,441
Use of money and property 8,000 8,000 731,176 723,176
Intergovernmental revenues 283,300 283,300 394,030 110,730 Other revenues - 16,500 4,096 (12,404)
Total revenues 13,771,600 13,788,100 14,639,043 850,943
EXPENDITURES
Current:
PuPublic safety 10,344,700 10,373,200 7,145,509 (3,227,691) Hi Highways and streets 160,300 160,300 143,005 (17,295) Capital outlay 30,900 235,999 87,508 (148,491)
Total expenditures 10,535,900 10,769,499 7,376,022 (3,393,477) Revenues over expenditures 3,235,700 3,018,601 7,263,021 4,244,420
OTHER FINANCING SOURCES (USES)
Transfers out (4,037,300) (14,351,820) (1,259,818) 13,092,002 Total other financing sources (uses) (4,037,300) (14,351,820) (1,259,818) 13,092,002 Net change in fund balance $ (801,600) $ (11,333,219) 6,003,203 $ 17,336,422 Fund balance - July 1 14,589,252
Fund balance - June 30 $ 20,592,455
Budget Amounts
See accompanying note to the required supplementary information. 107 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule - American Rescue Plan Act Fund For the Fiscal Year Ended June 30, 2024
Original Final Actual Variance
REVENUES
Use of money and property $ - $ - $ 233,852 $ 233,852
Intergovernmental revenues - 5,313,949 1,291,956 (4,021,993) Total revenues - 5,313,949 1,525,808 (3,788,141)
EXPENDITURES
Current:
Ur Urban redevelopment and housing - 500,000 388,500 (111,500) Total expenditures - 500,000 388,500 (111,500)
Revenues over expenditures - 4,813,949 1,137,308 (3,676,641)
OTHER FINANCING SOURCES (USES)
Transfers out - (4,886,537) (985,204) 3,901,333
Total other financing sources (uses) - (4,886,537) (985,204) 3,901,333 Net change in fund balance $ - $ (72,588) 152,104 $ 224,692 Fund balance - July 1 -
Fund balance - June 30 $ 152,104
Budget Amounts
See accompanying note to the required supplementary information. 108 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule - Specific Plans Fund
For the Fiscal Year Ended June 30, 2024
Original Final Actual Variance
REVENUES
Use of money and property $ 5,700 $ 5,700 $ 21,822 $ 16,122 Charges for current services 6,000 6,000 39,055 33,055
Other revenues - - 1,215 1,215
Total revenues 11,700 11,700 62,092 50,392
Net change in fund deficit $ 11,700 $ 11,700 62,092 $ 50,392 Fund deficit - July 1 (1,376,161)
Fund deficit - June 30 $ (1,314,069)
Budget Amounts
See accompanying note to the required supplementary information. 109 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Changes in the Net Other Post-Employment Benefit (OPEB) Liability and Related Ratios Last Ten Fiscal Years1
The following table provides the changes in the City's OPEB plan net OPEB liability and related ratios:
2017-18 2018-19 2019-20
Total OPEB Liability
Service cost $ 579,776 $ 594,575 $ 653,372
Interest on total OPEB liability 537,631 566,498 566,388 Changes of assumptions (99,964) 512,103 1,995,683
Differences between expected and actual experience - - (574,832) (458,739) (570,200) (674,080)
Net change in total OPEB liability 558,704 1,102,976 1,966,531 Total OPEB liability - beginning of fiscal year 13,329,764 13,888,468 14,991,444 Total OPEB liability - end of fiscal year [A] $ 13,888,468 $ 14,991,444 $ 16,957,975 Plan Fiduciary Net Position
Contributions - employer $ 130,500 $ 455,146 $ 447,814
Net investment income (loss) 653,066 381,914 216,352
Benefit payments (458,739) (570,200) (674,080)
Net change in plan fiduciary net position 324,827 266,860 (9,914) Total plan fiduciary net position - beginning of fiscal year 6,945,139 7,269,966 7,536,826 Total plan fiduciary net position - end of fiscal year [B] $ 7,269,966 $ 7,536,826 $ 7,526,912 Net OPEB liability - ([A]-[B]) $ 6,618,502 $ 7,454,618 $ 9,431,063
52.35% 50.27% 44.39%
Covered payroll $ 15,438,342 $ 16,553,818 $ 19,263,105
Net OPEB liability as a percentage of covered payroll 42.87% 45.03% 48.96% Notes to Schedule
1 - Fiscal year 2017-18 was the 1st year of implementation, therefore only seven fiscal years are shown.
Benefit payments, including refunds of member
contributions
Plan fiduciary net position as a percentage of the total OPEB liability
See accompanying note to the required supplementary information. 110 Attachment 1
2020-21 2021-22 2022-23 2023-24
$ 884,773 $ 909,104 $ 631,164 $ 502,442
526,097 495,284 673,127 783,558
818,395 (3,077,668) (2,052,895) (181,983)
(116,693) 324,697 (43,681) 167,773
(616,900) (732,681) (735,316) (790,203)
1,495,672 (2,081,264) (1,527,601) 481,587
16,957,975 18,453,647 16,372,383 14,844,782
$ 18,453,647 $ 16,372,383 $ 14,844,782 $ 15,326,369
$ 447,814 $ 466,846 $ 529,697 $ 491,528
2,436,434 (1,174,648) 1,068,650 1,434,963
(616,900) (732,681) (735,316) (790,203)
2,267,348 (1,440,483) 863,031 1,136,288
7,526,912 9,794,260 8,353,777 9,216,808
$ 9,794,260 $ 8,353,777 $ 9,216,808 $ 10,353,096
$ 8,659,387 $ 8,018,606 $ 5,627,974 $ 4,973,273
53.07% 51.02% 62.09% 67.55%
$ 19,948,309 $ 22,080,455 $ 24,888,251 $ 28,644,838
43.41% 36.32% 22.61% 17.36%
111 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Changes in the Net Pension Liability and Related Ratios Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18 2018-19
Total Pension Liability
Service cost $ 1,364,965 $ 1,261,727 $ 1,343,291 $ 1,559,000 $ 1,534,064 Interest on total pension liability 4,495,074 4,692,922 4,968,592 5,100,788 5,222,297 Changes of assumptions - (1,109,451) - 4,094,234 (369,228) Differences between expected and actual experience - (622,439) 630,371 (882,446) (1,118,930) (2,490,534) (2,840,331) (3,204,224) (3,277,298) (3,642,194) Net change in total pension liability 3,369,505 1,382,428 3,738,030 6,594,278 1,626,009 Total pension liability - beginning of fiscal year 60,497,088 63,866,593 65,249,021 68,987,051 75,581,329 Total pension liability - end of fiscal year [A] $ 63,866,593 $ 65,249,021 $ 68,987,051 $ 75,581,329 $ 77,207,338 Plan Fiduciary Net Position
Plan to plan resource movement $ - $ - $ - $ - $ (123)
Contributions - employer 1,519,929 1,868,439 2,000,742 3,823,624 2,124,416 Contributions - employee 707,207 628,654 643,082 658,337 770,706 Net investment income (loss) 6,488,346 1,010,263 225,131 4,883,679 4,222,464 Benefit payments (2,490,534) (2,840,331) (3,204,224) (3,277,298) (3,642,194) Administrative expense - (49,448) (26,776) (64,333) (224,056) Other miscellaneous income/(expense)1 - - - - -
Net change in plan fiduciary net position 6,224,948 617,577 (362,045) 6,024,009 3,251,213 Total plan fiduciary net position - beginning of fiscal year 37,093,083 43,318,031 43,935,608 43,573,563 49,597,572 Total plan fiduciary net position - end of fiscal year [B] $ 43,318,031 $ 43,935,608 $ 43,573,563 $ 49,597,572 $ 52,848,785 Net pension liability - end of fiscal year ([A]-[B]) $ 20,548,562 $ 21,313,413 $ 25,413,488 $ 25,983,757 $ 24,358,553
67.83% 67.34% 63.16% 65.62% 68.45%
Covered payroll $ 7,695,579 $ 7,659,829 $ 8,396,093 $ 8,780,225 $ 9,316,302 Net pension liability as a percentage of covered payroll 267.02% 278.25% 302.68% 295.93% 261.46% Summary of Changes of Benefits or Assumptions
The following table provides the changes in the miscellaneous plan's net pension liability and related ratios - agent multiple-employer defined benefit pension plan:
Benefit payments, including refunds of employee
contributions
Plan fiduciary net position as a percentage of the total pension liability
Benefit Changes: The figures above generally include any liability impact that may have resulted from voluntary benefit changes that occurred after the Measurement Date. However, offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes) that occurred after the Valuation Date are not included in the figures above, unless the liability impact is deemed to be material by the plan actuary.
Changes of Assumptions: In 2023, the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long-term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% for measurement dates 2017 through 2021, 7.65% for measurement dates 2015 through 2016, and 7.50% for measurement date 2014.
See accompanying note to the required supplementary information. 112 Attachment 1
2019-20 2020-21 2021-22 2022-23 2023-24
$ 1,581,663 $ 1,609,566 $ 1,606,255 $ 1,829,087 $ 1,998,150 5,548,346 5,765,245 6,004,538 6,161,948 6,462,524
- - - 2,696,110 -
1,547,644 (40,299) 337,397 (561,548) 1,054,411
(3,893,155) (4,247,061) (4,480,541) (4,584,918) (5,180,804) 4,784,498 3,087,451 3,467,649 5,540,679 4,334,281
77,207,338 81,991,836 85,079,287 88,546,936 94,087,615
$ 81,991,836 $ 85,079,287 $ 88,546,936 $ 94,087,615 $ 98,421,896 $ - $ - $ - $ - $ -
3,489,963 2,483,632 2,519,880 2,716,313 3,107,204
883,924 972,201 1,005,499 1,120,973 1,228,259
3,485,150 2,853,716 13,251,050 (5,394,575) 4,020,713
(3,893,155) (4,247,061) (4,480,541) (4,584,918) (5,180,804) (37,714) (80,042) (58,697) (44,227) (47,658)
123 - - - -
3,928,291 1,982,446 12,237,191 (6,186,434) 3,127,714
52,848,785 56,777,076 58,759,522 70,996,713 64,810,279
$ 56,777,076 $ 58,759,522 $ 70,996,713 $ 64,810,279 $ 67,937,993 $ 25,214,760 $ 26,319,765 $ 17,550,223 $ 29,277,336 $ 30,483,903
69.25% 69.06% 80.18% 68.88% 69.03%
$ 9,678,132 $ 9,851,522 $ 10,014,148 $ 11,020,579 $ 13,117,161 260.53% 267.16% 175.25% 265.66% 232.40%
Notes to Schedule
1 - During fiscal year 2017-18, as a result of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefit Plans Other than Pensions , CalPERS reported its proportionate share of activity related to post-employment benefits for participation in the State of California's agent OPEB plan. Accordingly, CalPERS recorded a one-time expense as a result of the adoption of GASB Statement No. 75.
Additionally, CalPERS employees participate in various State of California agent pension plans and, during fiscal year 2017-18, CalPERS recorded a correction to previously reported financial statements to properly reflect its proportionate share of activity related to pensions in accordance with GASB Statement No. 68, Accounting and Financial Reporting for Pensions. 113 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Pension Contributions - Agent Multiple-Employer Defined Benefit Pension Plan Last Ten Fiscal Years
The following table provides the contributions to the miscellaneous plan - agent multiple-employer defined benefit pension plan:
2014-15 2015-16 2016-17 2017-18 2018-19
Actuarially determined contribution $ 1,765,370 $ 1,931,256 $ 2,527,005 $ 2,370,405 $ 2,299,277 (1,868,439) (1,998,114) (4,150,823) (2,370,405) (3,531,703) Contribution deficiency (excess) $ (103,069) $ (66,858) $ (1,623,818) $ - $ (1,232,426) Covered payroll $ 7,659,829 $ 8,396,093 $ 8,780,225 $ 9,316,302 $ 9,678,132 Contributions as a percentage of covered payroll 24.39% 23.80% 47.27% 25.44% 36.49% Actuarial Cost Method Entry Age Normal
Amortization Method/Period For details, see June 30, 2023 Funding Valuation Report.
Asset Valuation Method
Inflation 2.630%
Salary Increases Varies by entry age and service
Payroll Growth 2.880%
Investment Rate of Return
Retirement Age
Mortality
Contribution in relation to the actuarially determined
contribution
Fair Value of Assets. For details, see June 30, 2023 Funding Valuation The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2023-24 were derived from the June 30, 2023 The probabilities of mortality are based on the 2017 CalPERS' Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries.
6.90% Net of Pension Plan Investments and Administrative Expenses; The probabilities of Retirement are based on the 2017 CalPERS' Experience Study for the period from 1997 to 2015.
See accompanying note to the required supplementary information. 114 Attachment 1
2019-20 2020-21 2021-22 2022-23 2023-24
$ 2,483,632 $ 2,519,880 $ 2,716,313 $ 3,107,204 $ 3,300,108 (2,483,632) (2,519,880) (2,716,313) (3,107,204) (3,300,108) $ - $ - $ - $ - $ -
$ 9,851,522 $ 10,014,148 $ 11,020,579 $ 13,117,161 $ 15,303,306
25.21% 25.16% 24.65% 23.69% 21.56%
115 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Plan's Proportionate Share of Net Pension Liability Last Ten Fiscal Years
The following table provides the City's proportionate share of net pension liability of the safety plan - cost-sharing defined benefit pension plan:
2014-15 2015-16 2016-17 2017-18 2018-19
Proportion of the net pension liability 0.17637% 0.17196% 0.16700% 0.15545% 0.15490% Proportionate share of the net pension liability $ 10,974,469 $ 11,802,834 $ 14,446,625 $ 15,416,576 $ 14,949,927 Covered payroll $ 5,103,941 $ 4,965,806 $ 4,996,867 $ 5,232,842 $ 5,250,491 215.02% 237.68% 289.11% 294.61% 284.73%
Plan's total pension liability (in billions) $ 30.83 $ 31.77 $ 33.36 $ 37.16 $ 38.00 Plan's fiduciary net position (in billions) $ 24.61 $ 24.91 $ 24.71 $ 27.24 $ 28.35
79.82% 78.41% 74.07% 73.30% 74.61%
Summary of Changes of Benefits or Assumptions
Proportionate share of the net pension liability as a
percentage of covered payroll
Plan fiduciary net position as a percentage of the total pension liability
Benefit Changes: There were no changes to benefit terms that applied to all members of the Public Agency Pool. However, individual employers in the plan may have provided a benefit improvement to their employees by granting Two Years Additional Service Credit to members retiring during a specified time period (a.k.a. Golden Handshakes). Employers that have done so may need to report this information as a separate liability in their financial statement as CalPERS considers such amounts to be separately financed employerspecific liabilities. These employers should consult with their auditors. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2020 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.
Changes of Assumptions: In 2023, the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long-term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.
See accompanying note to the required supplementary information. 116 Attachment 1
2019-20 2020-21 2021-22 2022-23 2023-24
0.15260% 0.14840% 0.08960% 0.18910% 0.17050%
$ 16,081,854 $ 16,434,399 $ 7,383,530 $ 18,157,549 $ 21,704,399 $ 5,842,756 $ 5,835,684 $ 7,370,100 $ 8,270,629 $ 8,001,693 275.24% 281.62% 100.18% 219.54% 271.25%
$ 40.90 $ 43.18 $ 45.65 $ 48.87 $ 51.77
$ 30.36 $ 32.11 $ 37.41 $ 39.27 $ 39.04
74.23% 74.36% 81.95% 80.36% 75.41%
117 Attachment 1
City of El Paso de Robles
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Pension Contributions - Cost-Sharing Defined Benefit Pension Plan Last Ten Fiscal Years
The following table provides the contributions to the safety plan - cost-sharing defined benefit pension plan:
2014-15 2015-16 2016-17 2017-18 2018-19
$ 1,540,704 $ 1,664,994 $ 1,742,385 $ 1,783,390 $ 1,723,623 (1,700,202) (1,629,321) (2,618,567) (1,783,390) (2,491,197) Contribution deficiency (excess) $ (159,498) $ 35,673 $ (876,182) $ - $ (767,574) Covered payroll $ 4,965,806 $ 4,996,867 $ 5,232,842 $ 5,250,491 $ 5,842,756
34.24% 32.61% 50.04% 33.97% 42.64%
Actuarial Cost Method Entry Age Normal in accordance with the requirements of GASB Statement No. 68 Actuarial Assumptions:
Discount rate 6.90%
Inflation 2.50%
Salary increases Varies by entry age and service
Mortality table2 Derived using CalPERS membership data for all funds Post retirement benefit increase
Notes to Schedule
Contributions as a percentage of covered payroll
The June 30, 2022 valuation was rolled forward to determine the June 30, 2023 total pension liability, based on the following actuarial methods and assumptions:
The lesser of contract cost-of-living (COLA) or 2.50% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.50% thereafter 1 - The mortality table used was developed based on CalPERS'-specific data. The probabilities of mortality are based on the 2017 CalPERS' Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS' Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS' website.
Contractually required contribution (actuarially
determined)
Contribution in relation to the actuarially determined
contributions
See accompanying note to the required supplementary information. 118 Attachment 1
2019-20 2020-21 2021-22 2022-23 2023-24
$ 1,986,673 $ 2,174,025 $ 2,268,023 $ 2,803,778 $ 2,823,911 (1,986,673) (2,174,025) (2,268,023) (2,803,778) (2,823,911) $ - $ - $ - $ - $ -
$ 5,835,684 $ 7,370,100 $ 8,270,629 $ 8,001,693 $ 6,016,041
34.04% 29.50% 27.42% 35.04% 46.94%
119 Attachment 1
NONMAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
Special revenue funds are used to account for revenues that are restricted by law or administrative actions to expenditures for specified purposes. Nonmajor special revenue funds used by the City are listed below:
Citizens Option Public Safety Fund - to account for State Assembly Bill (AB) 3229 funds. Funds must be held in an interest bearing account until utilized to provide the City's matching share of Federal Citizens Option Public Safety grant.
Street Fund - to account for receipts and expenditures of money apportioned under Streets and Highway Code Sections 2105, 2106, 2107, and 2107.5 of the State of California.
Transportation Development Act Non-Transit Fund - to account for the receipt and expenditure of the 1/4% sales tax levied statewide for local transportation purposes. In 1971, the 6% sales tax levy was extended to gasoline purchases and is divided into two categories; Article 8a, which is used for streets and roads, and Article 8c, which is restricted for transit purposes.
Road Maintenance and Rehabilitation Account Fund - to account for the receipt and expenditure of the Senate Bill (SB) 1 funds and is an additional gas tax to be used toward local roads, bridges and other street-related repair and maintenance.
Voluntary Certified Access Specialist Program Fund – The Certified Access Specialist program (CASp) was created by Senate Bill 262 and is designed to meet the public’s need for experienced, trained, and tested individuals who can inspect buildings and sites for compliance with applicable state and federal construction-related accessibility standards.
Community Development Block Grant Fund - to account for Federal grant funds received from the Department of Housing and Urban Development for the rehabilitation of low- and moderate-income housing and the elimination of blight in the City.
Cal Home Loan Program Fund – to account for the funds disbursed to low- and moderate-income households for firsttime home buying and/or home improvements.
Landscape and Lighting District Fund – to account for the City’s benefit assessment district which was established to finance the ongoing maintenance and operational cost of street lighting and landscaped medians, parkways, etc.
Public, Educational, and Governmental Fund – to account for the public, educational and governmental (PEG) funds received and expended for the purpose of video production and programming of City government.
Landfill Closure, Post-Closure, and Corrective Action Fund - State Financial Assurance Mechanism regulations require landfill operators to set aside funds, or provide alternative funding mechanisms, to fund the closure, post-closure, and corrective action maintenance of landfills. The funding must be completed prior to the final date of closure.
120 Attachment 1
NONMAJOR GOVERNMENTAL FUNDS
CAPITAL PROJECTS FUNDS
Capital project funds are restricted, committed, or assigned funds to account for capital outlay including the acquisition or construction of capital facilities and other capital assets. Nonmajor capital projects funds used by the City are listed below:
Transportation Facilities Fund - This development impact fee fund is used to assist in the funding of construction and improvements of the City’s transportation system, including bike and pedestrian path and storm drains, sufficient to accommodate future traffic demand generated by new development.
Public Safety Facilities Fund - This development impact fee fund is used to assist in funding the construction and improvements of new law enforcement and fire service facilities and equipment used to protect life and property.
General Government Facilities Fund – This development impact fee fund is used to assist in the construction and development of facilities used by the City to provide basic governmental services such as public meetings and City Hall.
Parks and Recreation Facilities Fund - This development impact fee fund is used to assist in the construction and development of public facilities which improve neighborhood and community parklands as well as an aquatics center needed to serve new development.
Library Facilities Fund - This development impact fee fund is used to assist in funding the construction and improvements of the library facility sufficient to accommodate future demand generated by new development.
Airport Road PSR Fund - to account for expenditures associated with the Project Study Report (PSR) for the intersection of Highway 46 East and Airport Road.
DEBT SERVICE FUND
Debt service funds are restricted funds that are to be used towards accumulating resources in anticipation of debt service payments, to fulfill either legal or contractual obligations. Nonmajor debt service funds used by the City are listed below:
Measure D General Obligation Bond Fund – This fund accounts for long-term debt service transactions relating to a variety of infrastructure projects funded by the voter approved Measure D General Obligation Bonds.
121 Attachment 1
City of El Paso de Robles
COMBINING BALANCE SHEET
Nonmajor Governmental Funds
June 30, 2024
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 117 200 206 209 Assets:
Cash and investments $ 727,999 $ 1,751,149 $ 421,839 $ 2,339,564 Accounts receivable - 76,242 - 141,048
Interest receivable 4,346 10,640 2,561 13,869
Loans receivable - - - -
Total assets 732,345 1,838,031 424,400 2,494,481
Deferred outflows of resources:
Deferred interest expense - - - -
Total deferred outflows of resources - - - -
Total assets and deferred outflows of resources $ 732,345 $ 1,838,031 $ 424,400 $ 2,494,481 Liabilities:
Accounts payable $ - $ 4,581 $ - $ -
Accrued payroll expenses - - - -
Interest payable - - - -
Advances payable - - - -
Total liabilities - 4,581 - -
Deferred inflows of resources:
Unavailable revenue - - - -
Total deferred inflows of resources - - - -
Fund balances (deficits):
Restricted 732,345 1,833,450 424,400 2,494,481
Unassigned - - - -
Total fund balances (deficits) 732,345 1,833,450 424,400 2,494,481 $ 732,345 $ 1,838,031 $ 424,400 $ 2,494,481
Road Maintenance
and Rehabilitation
Account
Special Revenue Funds
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND
FUND BALANCES (DEFICITS)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Citizens Option
Public Safety Street
Transportation
Development Act -
Non-Transit
122 Attachment 1
210 227 233 308 409 611
$ 121,597 $ 30,365 $ 451,642 $ 1,807,577 $ 410,114 $ 4,941,593 - 95,848 - 30,872 13,618 -
722 153,279 69,603 10,741 2,481 30,100
- 737,690 103,900 - - -
122,319 1,017,182 625,145 1,849,190 426,213 4,971,693
- - - - - -
- - - - - -
$ 122,319 $ 1,017,182 $ 625,145 $ 1,849,190 $ 426,213 $ 4,971,693 $ 1,070 $ 202,008 $ - $ 73,173 $ - $ 12,634
- - - 3,836 - -
- - - - - -
- - - - - -
1,070 202,008 - 77,009 - 12,634
- 890,690 170,740 - - -
- 890,690 170,740 - - -
121,249 - 454,405 1,772,181 426,213 4,959,059
- (75,516) - - - -
121,249 (75,516) 454,405 1,772,181 426,213 4,959,059
$ 122,319 $ 1,017,182 $ 625,145 $ 1,849,190 $ 426,213 $ 4,971,693 Community
Development
Block Grant
Landscape and
Lighting District
Landfill Closure,
Post-closure, and
Corrective Action
Voluntary Certified
Access Specialist
Program
Cal Home Loan
Program
Public,
Educational, and
Governmental
Special Revenue Funds
123 Attachment 1
City of El Paso de Robles
COMBINING BALANCE SHEET
Nonmajor Governmental Funds
June 30, 2024
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and investments $ 3,286,774 $ 742,499 $ 9,634,624 $ 5,042,168 Accounts receivable - - - -
Interest receivable 217,447 28,595 178,080 140,580
Loans receivable 1,147,762 79,616 475,381 464,778
Total assets 4,651,983 850,710 10,288,085 5,647,526
Deferred outflows of resources:
Deferred interest expense - - - -
Total deferred outflows of resources - - - -
Total assets and deferred outflows of resources $ 4,651,983 $ 850,710 $ 10,288,085 $ 5,647,526 Liabilities:
Accounts payable $ 970 $ - $ - $ -
Accrued payroll expenses - - - -
Interest payable - - - -
Advances payable - - - -
Total liabilities 970 - - -
Deferred inflows of resources:
Unavailable revenue 1,345,180 103,704 594,626 574,537
Total deferred inflows of resources 1,345,180 103,704 594,626 574,537 Fund balances (deficits):
Restricted 3,305,833 747,006 9,693,459 5,072,989
Unassigned - - - -
Total fund balances (deficits) 3,305,833 747,006 9,693,459 5,072,989 $ 4,651,983 $ 850,710 $ 10,288,085 $ 5,647,526
Transportation
Facilities
Public Safety
Facilities
General
Government
Facilities
Parks and
Recreation
Facilities
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND
FUND BALANCES (DEFICITS)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Capital Projects Funds
124 Attachment 1
223 235 506
$ 2,224,663 $ - $ 2,776,941 $ 36,711,108
- - 71,041 428,669
52,048 - 15,352 930,444
153,362 - - 3,162,489
2,430,073 - 2,863,334 41,232,710
- 88,363 - 88,363
- 88,363 - 88,363
$ 2,430,073 $ 88,363 $ 2,863,334 $ 41,321,073
$ - $ - $ - $ 294,436
- - - 3,836
- 88,363 - 88,363
- 153,222 - 153,222
- 241,585 - 539,857
191,834 - - 3,871,311
191,834 - - 3,871,311
2,238,239 - 2,863,334 37,138,643
- (153,222) - (228,738)
2,238,239 (153,222) 2,863,334 36,909,905
$ 2,430,073 $ 88,363 $ 2,863,334 $ 41,321,073
Total Nonmajor
Governmental
Funds
Debt Service Fund
Airport Road PSR
Capital Projects Funds
Library Facilities
Measure D G.O.
Bond
125 Attachment 1
City of El Paso de Robles
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Nonmajor Governmental Funds
For the Fiscal Year Ended June 30, 2024
REVENUES 117 200 206 209
Taxes $ - $ 884,338 $ - $ 809,329
Use of money and property 31,097 74,394 18,482 96,689
Intergovernmental revenues 101,000 - 38,453 -
Charges for current services - - - -
Total revenues 132,097 958,732 56,935 906,018
EXPENDITURES
Current:
Ge General government - - - -
Hi Highways and streets - 630,411 - -
SaSanitation - - - -
He Health and welfare - - - -
CuCulture-recreation - - - -
Capital outlay - 33,892 - -
Debt service:
IntInterest - - - -
Pr Principal - - - -
Ag Agent fees - - - -
Total expenditures - 664,303 - -
132,097 294,429 56,935 906,018
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (deficits) 132,097 294,429 56,935 906,018 Fund balances (deficits) - July 1 600,248 1,539,021 367,465 1,588,463 Fund balances (deficits) - June 30 $ 732,345 $ 1,833,450 $ 424,400 $ 2,494,481 Special Revenue Funds
Citizens Option
Public Safety Street
Transportation
Development Act -
Non-Transit
Road Maintenance
and Rehabilitation
Account
Excess (deficiency) of revenues over (under)
expenditures
126 Attachment 1
210 227 233 308 409 611
$ - $ - $ - $ - $ - $ -
5,125 4,165 20,170 68,217 17,800 219,133
- 15,508 - - - -
15,824 - - 2,246,225 55,472 -
20,949 19,673 20,170 2,314,442 73,272 219,133
- - - - - -
- - - - - -
- - - - - 103,975
- 15,512 - - - -
- - - 2,058,257 - -
- 206,120 - - - -
- - - - - -
- - - - - -
- - - - - -
- 221,632 - 2,058,257 - 103,975
20,949 (201,959) 20,170 256,185 73,272 115,158
- - - 1,051,600 - 180,000
- - - - - -
- - - 1,051,600 - 180,000
20,949 (201,959) 20,170 1,307,785 73,272 295,158
100,300 126,443 434,235 464,396 352,941 4,663,901
$ 121,249 $ (75,516) $ 454,405 $ 1,772,181 $ 426,213 $ 4,959,059 Special Revenue Funds
Landfill Closure,
Post-closure, and
Corrective Action
Voluntary Certified
Access Specialist
Program
Community
Development
Block Grant
Cal Home Loan
Program
Landscape and
Lighting District
Public,
Educational, and
Governmental
127 Attachment 1
City of El Paso de Robles
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Nonmajor Governmental Funds
For the Fiscal Year Ended June 30, 2024
REVENUES
Taxes $ - $ - $ - $ -
Use of money and property 188,539 34,448 430,890 233,534 Intergovernmental revenues - - - -
Charges for current services 501,563 177,396 442,019 37,019 Total revenues 690,102 211,844 872,909 270,553
EXPENDITURES
Current:
Ge General government - - - -
Hi Highways and streets 16,150 - - -
SaSanitation - - - -
He Health and welfare - - - -
CuCulture-recreation - - - -
Capital outlay - 10,958 - -
Debt service: -
IntInterest - - - -
Pr Principal - - - -
Ag Agent fees - - - -
Total expenditures 16,150 10,958 - -
673,952 200,886 872,909 270,553
OTHER FINANCING SOURCES (USES)
Transfers in - - 8,089 -
Transfers out (166,370) - - (26,181)
Total other financing sources (uses) (166,370) - 8,089 (26,181) Net change in fund balances (deficits) 507,582 200,886 880,998 244,372 Fund balances (deficits) - July 1 2,798,251 546,120 8,812,461 4,828,617 Fund balances (deficits) - June 30 $ 3,305,833 $ 747,006 $ 9,693,459 $ 5,072,989 Capital Projects Funds
Excess (deficiency) of revenues over (under)
expenditures
Transportation
Facilities
Public Safety
Facilities
General
Government
Facilities
Parks and
Recreation
Facilities
128 Attachment 1
223 235 506
$ - $ - $ 2,678,434 $ 4,372,101
99,287 - 84,410 1,626,380
- - - 154,961
54,513 - - 3,530,031
153,800 - 2,762,844 9,683,473
- - 2,250 2,250
- - - 646,561
- - - 103,975
- - - 15,512
- - - 2,058,257
- - - 250,970
- - 715,391 715,391
- - 1,536,109 1,536,109
- - 1,780 1,780
- - 2,255,530 5,330,805
153,800 - 507,314 4,352,668
- - - 1,239,689
- - - (192,551)
- - - 1,047,138
153,800 - 507,314 5,399,806
2,084,439 (153,222) 2,356,020 31,510,099
$ 2,238,239 $ (153,222) $ 2,863,334 $ 36,909,905
Capital Projects Funds Debt Service Fund
Airport Road PSR
Measure D G.O.
Bond
Total
Governmental
Library Facilities Funds
129 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Budget Actual Variance
REVENUES
Intergovernmental revenues $ 28,363,298 $ 5,122,722 $ (23,240,576) Other revenues 3,509,338 584,838 (2,924,500)
Total revenues 31,872,636 5,707,560 (26,165,076)
EXPENDITURES
Current:
Ge General government 918,498 245,557 (672,941)
Hi Highways and streets 3,886,536 855,452 (3,031,084)
CuCulture-recreation 323,663 328,593 4,930
Capital outlay 107,670,151 9,351,780 (98,318,371)
Total expenditures 112,798,848 10,781,382 (102,017,466) Revenues (under) expenditures (80,926,212) (5,073,822) 75,852,390
OTHER FINANCING SOURCES (USES)
Transfers in 59,993,570 11,989,467 (48,004,103)
Total other financing sources (uses) 59,993,570 11,989,467 (48,004,103) Net change in fund balance $ (20,932,642) 6,915,645 $ 27,848,287 Fund balance - July 1 23,019,732
Fund balance - June 30 $ 29,935,377
130 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Citizens Option Public Safety Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 60,900.00 $ 31,097.00 $ (29,803.00) Intergovernmental revenues 160,000 101,000 (59,000)
Total revenues 220,900 132,097 (88,803)
Net change in fund balance $ 220,900 132,097 $ (88,803) Fund balance - July 1 600,248
Fund balance - June 30 $ 732,345
131 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Street Fund Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Taxes $ 980,000 $ 884,338 $ (95,662)
Use of money and property 5,000 74,394 69,394
Total revenues 985,000 958,732 (26,268)
EXPENDITURES
Current:
Hi Highways and streets 1,407,933 630,411 (777,522)
Capital outlay - 33,892 33,892
Total expenditures 1,407,933 664,303 (743,630)
Revenues over expenditures (422,933) 294,429 717,362
OTHER FINANCING SOURCES (USES)
Transfers out (500,000) - 500,000
Total other financing sources (uses) (500,000) - 500,000 Net change in fund balance $ (922,933) 294,429 $ 1,217,362 Fund balance - July 1 1,539,021
Fund balance - June 30 $ 1,833,450
132 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Transportation Development Act - Non-Transit Special Revenue Fund For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 11,400 $ 18,482 $ 7,082
Intergovernmental revenues 30,000 38,453 8,453
Total revenues 41,400 56,935 15,535
Net change in fund balance $ 41,400 56,935 $ 15,535
Fund balance - July 1 367,465
Fund balance - June 30 $ 424,400
133 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Road Maintenance and Rehabilitation Account Special Revenue Fund For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Taxes $ 770,000 $ 809,329 $ 39,329
Use of money and property 5,000 96,689 91,689
Total revenues 775,000 906,018 131,018
Net change in fund balance $ 775,000 906,018 $ 131,018
Fund balance - July 1 1,588,463
Fund balance - June 30 $ 2,494,481
134 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Voluntary Certified Access Specialist Program Special Revenue Fund For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 2,900 $ 5,125 $ 2,225
Charges for current services 14,000 15,824 1,824
Total revenues 16,900 20,949 4,049
Net change in fund balance $ 16,900 20,949 $ 4,049
Fund balance - July 1 100,300
Fund balance - June 30 $ 121,249
135 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Community Development Block Grant Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ - $ 4,165 $ 4,165
Intergovernmental revenues 228,531 15,508 (213,023)
Total revenues 228,531 19,673 (208,858)
EXPENDITURES
Current:
He Health and welfare 2,080 15,512 13,432
Capital outlay 245,705 206,120 (39,585)
Total expenditures 247,785 221,632 (26,153)
Net change in fund balance (deficit) $ (19,254) (201,959) $ (182,705) Fund balance - July 1 126,443
Fund balance (deficit) - June 30 $ (75,516)
136 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Cal Home Loan Program Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 7,600 $ 20,170 $ 12,570
Total revenues 7,600 20,170 12,570
Net change in fund balance $ 7,600 20,170 $ 12,570
Fund balance - July 1 434,235
Fund balance - June 30 $ 454,405
137 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Landscape and Lighting District Special Revenue Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 10,000 $ 68,217 $ 58,217
Charges for current services 2,230,700 2,246,225 15,525 Total revenues 2,240,700 2,314,442 73,742
EXPENDITURES
Current:
CuCulture-recreation 2,243,050 2,058,257 (184,793)
Total expenditures 2,243,050 2,058,257 (184,793)
Revenues over expenditures (2,350) 256,185 258,535
OTHER FINANCING SOURCES (USES)
Transfers in 1,051,600 1,051,600 -
Total other financing sources (uses) 1,051,600 1,051,600 - Net change in fund balance $ 1,049,250 1,307,785 $ 258,535 Fund balance - July 1 464,396
Fund balance - June 30 $ 1,772,181
138 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Public, Educational, and Governmental Special Revenue Fund For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 11,000 $ 17,800 $ 6,800
Charges for current services 61,500 55,472 (6,028)
Total revenues 72,500 73,272 772
Net change in fund balance $ 72,500 73,272 $ 772
Fund balance - July 1 352,941
Fund balance - June 30 $ 426,213
139 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Landfill Closure, Post-Closure, and Corrective Action Special Revenue Fund For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 144,800 $ 219,133 $ 74,333
Total revenues 144,800 219,133 74,333
EXPENDITURES
Current:
SaSanitation 184,443 103,975 (80,468)
Total expenditures 184,443 103,975 (80,468)
Revenues over expenditures (39,643) 115,158 154,801
OTHER FINANCING SOURCES (USES)
Transfers in 180,000 180,000 -
Total other financing sources (use) 180,000 180,000 -
Net change in fund balance $ 140,357 295,158 $ 154,801
Fund balance - July 1 4,663,901
Fund balance - June 30 $ 4,959,059
140 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Transportation Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 80,000 $ 188,539 $ 108,539
Charges for current services 703,500 501,563 (201,937)
Total revenues 783,500 690,102 (93,398)
EXPENDITURES
Current:
Hi Highways and streets - 16,150 16,150
Total expenditures - 16,150 16,150
Revenues over expenditures 783,500 673,952 (109,548)
OTHER FINANCING SOURCES (USES)
Transfers out (9,922,408) (166,370) 9,756,038
Total other financing sources (uses) (9,922,408) (166,370) 9,756,038 Net change in fund balance $ (9,138,908) 507,582 $ 9,646,490 Fund balance - July 1 2,798,251
Fund balance - June 30 $ 3,305,833
141 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Public Safety Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 1,700 $ 34,448 $ 32,748
Charges for current services 124,000 177,396 53,396
Total revenues 125,700 211,844 86,144
EXPENDITURES
Capital outlay 134,303 10,958 (123,345)
Total expenditures 134,303 10,958 (123,345)
Net change in fund balances $ (8,603) 200,886 $ 209,489 Fund balance - July 1 546,120
Fund balance - June 30 $ 747,006
142 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL General Government Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 168,000 $ 430,890 $ 262,890 Charges for current services 250,000 442,019 192,019
Total revenues 418,000 872,909 454,909
OTHER FINANCING SOURCES (USES)
Transfers in - 8,089 8,089
Transfers out (4,989,400) - 4,989,400
Total other financing sources (uses) (4,989,400) 8,089 4,997,489 Net change in fund balance $ (4,571,400) 880,998 $ 5,452,398 Fund balance - July 1 8,812,461
Fund balance - June 30 $ 9,693,459
143 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Parks and Recreation Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 68,700 $ 233,534 $ 164,834
Charges for current services 100,000 37,019 (62,981)
Total revenues 168,700 270,553 101,853
OTHER FINANCING SOURCES (USES)
Transfers out (374,523) (26,181) 348,342
Total other financing sources (uses) (374,523) (26,181) 348,342 Net change in fund balance $ (205,823) 244,372 $ 450,195 Fund balance - July 1 4,828,617
Fund balance - June 30 $ 5,072,989
144 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Library Facilities Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Use of money and property $ 34,700 $ 99,287 $ 64,587
Charges for current services 40,000 54,513 14,513
Total revenues 74,700 153,800 79,100
Net change in fund balance $ 74,700 153,800 $ 79,100
Fund balance - July 1 2,084,439
Fund balance - June 30 $ 2,238,239
145 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Airport Road PSR Capital Projects Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Taxes $ - $ - $ -
Total revenues - - -
Net change in fund deficit $ - - $ -
Fund deficit - July 1 (153,222)
Fund deficit - June 30 $ (153,222)
146 Attachment 1
City of El Paso de Robles
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL Measure D G.O. Bond Debt Service Fund
For the Fiscal Year Ended June 30, 2024
Final Budget Actual Variance
REVENUES
Taxes $ 2,250,000 $ 2,678,434 $ 428,434
Use of money and property 5,000 84,410 79,410
Total revenues 2,255,000 2,762,844 507,844
EXPENDITURES
Current:
Ge General government 3,000 2,250 (750)
Debt service: - -
IntInterest 715,400 715,391 (9)
Pr Principal 1,536,100 1,536,109 9
Ag Agent fees 2,000 1,780 (220)
Total expenditures 2,256,500 2,255,530 (970)
Net change in fund balance $ (1,500) 507,314 $ 508,814
Fund balance - July 1 2,356,020
Fund balance - June 30 $ 2,863,334
147 Attachment 1
INTERNAL SERVICE FUNDS
An internal service fund is used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government. The City uses Internal Service Funds to allocate fleet maintenance and replacement, information technology maintenance and replacement, and risk management functions. Like Enterprise Funds, Internal Service Funds are generally reported as proprietary funds. Incorporating internal services funds allows for better transparency as to what the total cost of IT, fleet maintenance, and risk management functions are, as well as how much of each fund is contributing towards these services.
Information Technology Internal Service Fund
This fund is used to account for the operation of the City's Information Technology department and maintenance and replacement of information technology equipment.
Fleet and Equipment Internal Service Fund
This fund is used to account for the operation of the City's Fleet Maintenance Department and maintenance and replacement of the City’s vehicles and equipment.
Risk Management Internal Services Fund
This fund is used to account for the operation of the City’s Risk Management Department. 148 Attachment 1
City of El Paso de Robles
COMBINING STATEMENT OF NET POSITION
Internal Service Funds
June 30, 2024
ASSETS 112 125 128
Current assets:
Ca Cash and investments $ 1,634,765 $ 8,661,172 $ 92,819 $ 10,388,756 Ac Accounts receivable - 123,578 22,606 146,184
Int Interest receivable 8,984 53,483 591 63,058
Pr Prepaid items 27,055 - 604,036 631,091
0 Total current assets 1,670,804 8,838,233 720,052 11,229,089 0 Noncurrent assets:
Capital assets:
NoNoNondepreciable capital assets 23,671 636,569 - 660,240 Ne Net depreciable capital assets 1,663,378 6,568,409 - 8,231,787 Ne Ne Net intangible right-to-use assets 47,051 - - 47,051 0 Total noncurrent assets 1,734,100 7,204,978 - 8,939,078 Total assets 3,404,904 16,043,211 720,052 20,168,167
DEFERRED OUTFLOWS OF RESOURCES
Deferred other post-employment benefits (OPEB) 4,341 2,938 - 7,279 Deferred pensions outflows 284,932 129,197 468 414,597
Total deferred outflows of resources 289,273 132,135 468 421,876
LIABILITIES
Current liabilities:
Ac Accounts payable 13,943 113,331 - 127,274
Ac Accrued payroll expenses 16,124 8,940 1,734 26,798
Int Interest payable - 2,406 - 2,406
Co Compensated absences due within one year 16,013 10,099 - 26,112 Su Subscriptions due within one year 24,648 - - 24,648
De Debt due within one year - 84,178 - 84,178
Total current liabilities 70,728 218,954 1,734 291,416
Noncurrent liabilities:
Co Compensated absences 48,041 30,296 - 78,337
Su Subscription liability 17,753 - - 17,753
Ne Net OPEB liability 83,054 56,198 8,952 148,204
Ne Net pension liability 1,021,388 463,129 - 1,484,517
De Debt due after one year - - - -
Total noncurrent liabilities 1,170,236 549,623 8,952 1,728,811 Total liabilities 1,240,964 768,577 10,686 2,020,227
DEFERRED INFLOWS OF RESOURCES
Deferred OPEB 67,403 45,608 7,265 120,276
Deferred pensions inflows 9,134 4,141 - 13,275
Total deferred inflows of resources 76,537 49,749 7,265 133,551
NET POSITION
Net investment in capital assets 1,691,699 7,120,800 - 8,812,499 Unrestricted 684,977 8,236,220 702,569 9,623,766
Total net position $ 2,376,676 $ 15,357,020 $ 702,569 $ 18,436,265 Total
Fleet and
Equipment Risk Management
Information
Technology
149 Attachment 1
City of El Paso de Robles
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION Internal Service Funds
For the Fiscal Year Ended June 30, 2024
OPERATING REVENUES
Charges for current services $ 3,011,050 $ 5,570,265 $ 2,086,700 $ 10,668,015 Other revenues - - 24,184 24,184
Total operating revenues 3,011,050 5,570,265 2,110,884 10,692,199
OPERATING EXPENSES
Salaries and benefits 647,242 472,744 94,862 1,214,848
Maintenance and operations 1,072,622 756,405 1,949,019 3,778,046 Depreciation and amortization 364,356 910,480 - 1,274,836 Total operating expenses 2,084,220 2,139,629 2,043,881 6,267,730 Operating income 926,830 3,430,636 67,003 4,424,469
NONOPERATING REVENUES (EXPENSES)
Investment income (loss) 71,785 421,818 5,526 499,129
Gain/(loss) on disposal of capital asset - 179,178 - 179,178 Interest expense (2,153) (4,268) - (6,421)
69,632 596,728 5,526 671,886
Change in net position 996,462 4,027,364 72,529 5,096,355 Net position - July 1 1,380,214 11,329,656 630,040 13,339,910 Net position - June 30 $ 2,376,676 $ 15,357,020 $ 702,569 $ 18,436,265 Total nonoperating revenues (expenses)
Risk Management Total
Fleet and
Equipment
Information
Technology
150 Attachment 1
City of El Paso de Robles
COMBINING STATEMENT OF CASH FLOWS
Internal Service Funds
For the Fiscal Year Ended June 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and other agencies $ 3,011,050 $ 5,475,417 $ 2,168,494 $ 10,654,961 Payments to employees (818,848) (460,372) (95,172) (1,374,392) Payments to suppliers (1,196,885) (876,897) (2,032,743) (4,106,525) Net cash provided by operating activities 995,317 4,138,148 40,579 5,174,044 Purchase of capital assets (42,034) (2,001,848) - (2,043,882) Lease payments made (70,936) - - (70,936)
Debt payments made - (107,651) - (107,651)
Interest payments made (2,153) (4,268) - (6,421)
Proceeds from sale of capital assets - 179,178 - 179,178 (115,123) (1,934,589) - (2,049,712)
CASH FLOWS FROM INVESTING ACTIVITIES
Net investment income received 65,721 390,926 5,126 461,773 Net cash provided by investing activities 65,721 390,926 5,126 461,773 945,915 2,594,485 45,705 3,586,105
Cash and cash equivalents - beginning of fiscal year 688,850 6,066,687 47,114 6,802,651 Cash and cash equivalents - end of fiscal year $ 1,634,765 $ 8,661,172 $ 92,819 $ 10,388,756 1,634,765 8,661,172 92,819 10,388,756
- - - -
Risk Management Total
Fleet and
Equipment
Information
Technology
Net cash used by capital and related financing
activities
Net increase in cash and cash equivalents
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
151 Attachment 1
City of El Paso de Robles
COMBINING STATEMENT OF CASH FLOWS (continued)
Internal Service Funds
For the Fiscal Year Ended June 30, 2024
Operating income $ 926,830 $ 3,430,636 $ 67,003 $ 4,424,469 Adjustments to reconcile operating activities:
Depreciation and amortization expense 364,356 910,480 - 1,274,836 Accounts receivable - (94,848) 57,610 (37,238)
Prepaid items (27,055) - (39,259) (66,314)
Deferred outflows of resources for pensions 73,743 (9,179) (468) 64,096 Deferred outflows of resources for OPEB (4,079) (2,742) 26 (6,795) Accounts payable (97,208) (120,492) (44,465) (262,165)
Accrued payroll expenses 959 1,822 124 2,905
Compensated absences 364 (3,524) - (3,160)
Net OPEB liability (17,687) (19,217) (1,178) (38,082)
Net pension liability (229,374) 44,606 - (184,768)
Deferred inflows of resources for pensions (2,479) 255 - (2,224) Deferred inflows of resources for OPEB 6,947 351 1,186 8,484 Net cash provided by operating activities $ 995,317 $ 4,138,148 $ 40,579 $ 5,174,044 Risk Management Total
Fleet and
Equipment
Information
Technology
Changes in assets, deferred outflows of
resources, liabilities and deferred inflows of
resources:
Reconciliation of operating income to net cash
provided by operating activities:
152 Attachment 1
CUSTODIAL FUNDS
Custodial Funds are reported using the economic resources measurement focus and the full accrual basis of accounting.
Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. These funds are used to account for assets held by the City for individuals, private organizations, other governmental units, and/or other funds, and therefore, they cannot be used to support the government's own programs.
War Memorial Hospital Scholarship Fund
This fund accounts for funds to provide scholarships to graduated local high school students who undertake courses in the medical field; scholarships are awarded by the Paso Robles Joint Unified School District.
Business Improvement Area Fund
This fund was established to account for funds collected for the Business Improvement Area to be used by the Downtown Mainstreet Association to provide various improvements in the downtown core. 153 Attachment 1
City of El Paso de Robles
COMBINING STATEMENT OF FIDUCIARY NET POSITION
Custodial Funds
Total
ASSETS 402 405
Cash and cash equivalents $ 112,546 $ 15,155 $ 127,701
Interest receivable 688 - 688
Total assets 113,234 15,155 128,389
0 LIABILITIES
Accounts payable - 15,155 15,155
Total liabilities - 15,155 15,155
NET POSITION
Restricted for:
Individuals, organizations, and other governments 113,234 - 113,234 Total net position $ 113,234 $ - $ 113,234
June 30, 2024
War Memorial
Hospital
Scholarship
Business
Improvement Area
154 Attachment 1
City of El Paso de Robles
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION Custodial Funds
For the Fiscal Year Ended June 30, 2024
ADDITIONS
Use of money and property $ 5,025 $ - $ 5,025
Custodial fund contributions - 21,383 21,383
Total additions 5,025 21,383 26,408
DELETIONS
Beneficiary payments - 21,383 21,383
Total deletions - 21,383 21,383
Change in net position 5,025 - 5,025
Net position - July 1 108,209 - 108,209
Net position - June 30 $ 113,234 $ - $ 113,234
- -
Total
War Memorial
Hospital
Scholarship
Business
Improvement Area
155 Attachment 1
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156 Attachment 1
Statistical Section
This part of the Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.
Financial Trend Data These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.
Revenue Capacity Data These schedules contain trend information to help the reader assess the City’s most significant local revenue source, the sales, property, and transient occupancy taxes.
Debt Capacity Data These schedules present information to help the reader assess the affordability of the City’s current level of outstanding debt and the City’s ability to issue additional debt in the future.
Demographic and Economic
Information These schedules offer demographic and economic indicators to help the reader understand the environment within the City’s financial activities take place.
Operating Information These schedules contain service and infrastructure data to help the read understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.
Attachment 1
Attachment 1
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157 Attachment 1
City of El Paso de Robles
NET POSITION BY COMPONENT
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18
Governmental Activities
Net investment in capital assets $ 155,232,979 $ 158,677,706 $ 164,498,515 $ 165,217,272 Restricted 35,972,834 36,178,938 37,112,951 13,360,698
Unrestricted (9,272,248) (680,702) 4,551,023 21,387,579 Total governmental activities net position $ 181,933,565 $ 194,175,942 $ 206,162,489 $ 199,965,549 Business-Type Activities
Net investment in capital assets $ 75,041,798 $ 75,463,778 $ 77,831,910 $ 80,955,731 Restricted - - 9,394,686 9,790,196
Unrestricted 18,805,916 18,211,973 8,093,552 2,452,843
Total business-type activities net position $ 93,847,714 $ 93,675,751 $ 95,320,148 $ 93,198,770 Primary Government
Net investment in capital assets $ 230,274,777 $ 234,141,484 $ 242,330,425 $ 246,173,003 Restricted 35,972,834 36,178,938 46,507,637 23,150,894
Unrestricted 9,533,668 17,531,271 12,644,575 23,840,422 Total primary government $ 275,781,279 $ 287,851,693 $ 301,482,637 $ 293,164,319 158 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
$ 170,523,910 $ 176,101,123 $ 190,141,957 $ 200,336,981 $ 216,455,421 $ 222,920,340 22,417,524 21,351,434 30,096,396 30,895,914 31,663,321 40,530,502 15,201,334 16,237,074 5,477,801 32,476,707 30,953,901 43,941,144 $ 208,142,768 $ 213,689,631 $ 225,716,154 $ 263,709,602 $ 279,072,643 $ 307,391,986 $ 71,858,414 $ 71,858,414 $ 87,809,962 $ 87,509,379 $ 85,746,827 $ 92,888,464 9,526,934 9,526,934 8,522,563 3,152,473 3,152,473 2,647,831 10,549,846 10,549,846 1,951,785 14,827,689 25,191,621 30,315,058 $ 91,935,194 $ 91,935,194 $ 98,284,310 $ 105,489,541 $ 114,090,921 $ 125,851,353 $ 242,382,324 $ 247,959,537 $ 277,951,919 $ 287,846,360 $ 302,202,248 $ 315,808,804 31,944,458 30,878,368 38,618,959 34,048,387 34,815,794 43,178,333 25,751,180 26,786,920 7,429,586 47,304,396 56,145,522 74,256,202 $ 300,077,962 $ 305,624,825 $ 324,000,464 $ 369,199,143 $ 393,163,564 $ 433,243,339 159 Attachment 1
City of El Paso de Robles
CHANGES IN NET POSITION
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18
PRIMARY GOVERNMENT EXPENSES
Governmental activities:
General government $ 3,871,197 $ 5,633,775 $ 5,397,984 $ 4,775,437 Public safety 13,726,955 14,314,322 14,706,318 16,999,236 Public works 10,961,768 11,566,256 7,488,142 8,948,531
Highways and streets - - - -
Sanitation - - - -
Health and welfare - - - -
Library and recreation services 2,382,435 2,479,480 - - Culture-recreation - - - -
Urban redevelopment and housing - - - -
Community services - - 7,890,550 8,158,759
Community development 2,415,910 2,242,176 3,149,976 3,100,227 Economic development and assistance - - - -
Interest expense on long-term debt 2,613,862 1,646,147 1,423,147 1,256,079 Intergovernmental - - - -
Total governmental activities expenses 35,972,127 37,882,156 40,056,117 43,238,269 Business-type activities:
Water operations 7,557,436 11,926,648 11,655,073 14,104,846 Wastewater operations 7,572,147 8,245,447 7,769,493 10,295,996 Airport operations 806,321 806,362 645,795 1,136,258
Transit operations 13,134 14,082 16,080 38,022
Parking operations - - - -
Total business-type activities 15,949,038 20,992,539 20,086,441 25,575,122 Total primary government expenses $ 51,921,165 $ 58,874,695 $ 60,142,558 $ 68,813,391
PRIMARY GOVERNMENT PROGRAM REVENUES
Governmental activities:
Charges for services:
General government $ 312,563 $ 501,011 $ 745,517 $ 468,888 Public safety 310,790 341,437 1,079,294 1,123,683
Public works 1,167,920 1,469,761 3,009,284 1,062,987
Highways and streets - - - -
Sanitation - - - -
Health and welfare - - - -
Library and recreation services 393,824 451,606 - -
Culture-recreation - - - -
Community services - - 1,159,914 584,777
Community development 149,905 293,142 1,211,108 881,984 Economic development and assistance - - - -
Operating grants and contributions 2,926,438 3,284,350 683,988 862,329 Capital grants and contributions 1,814,700 3,675 1,934,046 1,436,669 Total governmental activities program revenues 7,076,140 6,344,982 9,823,151 6,421,317 160 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
$ 5,784,275 $ 7,127,551 $ 8,760,152 $ 4,255,252 $ 8,296,909 $ 9,981,790 17,474,064 19,350,278 21,295,400 18,873,101 32,518,993 27,936,473 8,031,210 8,458,603 - - - -
- - 8,360,549 9,437,822 10,714,433 12,416,189
- - 469,600 486,619 937,337 1,065,977
- - 174,247 21,118 83,774 15,512
- - - - - -
- - 7,495,360 8,944,983 9,258,774 10,342,825
- - - - 169,869 246,065
9,381,723 9,127,658 - - - -
3,464,646 3,997,039 - - - -
- - 244,485 632,370 919,319 679,788
1,454,855 1,025,335 722,692 728,305 1,133,573 324,439
- - 138,763 - - -
45,590,773 49,086,464 47,661,248 43,379,570 64,032,981 63,009,058 14,974,560 13,263,669 14,872,130 13,916,471 14,052,151 14,613,298 10,094,911 9,931,389 9,644,890 10,051,515 9,518,425 10,883,990 921,562 962,924 1,139,219 1,384,856 1,016,792 1,540,919 33,136 33,136 33,136 33,136 33,136 33,136
115,946 525,625 314,373 481,163 769,332 248,020
26,140,115 24,716,743 26,003,748 25,867,141 25,389,836 27,319,363 $ 71,730,888 $ 73,803,207 $ 73,664,996 $ 69,246,711 $ 89,422,817 $ 90,328,421 $ 764,611 $ 542,318 $ 1,091,835 1,300,883 1,493,058 $ 1,093,363 1,123,335 1,089,338 2,301,599 2,804,134 3,018,408 3,194,434 1,990,874 291,312 - - - -
- - 855,280 1,335,911 3,626,819 3,200,961
- - - - - 190,000
- - - - 15,896 -
- - - - - -
- - 2,111,646 3,250,250 1,271,674 539,550
729,478 293,677 - - - -
1,188,949 1,397,003 - - - -
- - - 7,884 - -
2,676,055 4,181,472 2,907,433 2,384,482 1,422,500 1,072,754 1,531,307 2,274,289 778,919 7,046,952 1,057,737 6,554,131 10,004,609 10,069,409 10,046,712 18,130,496 11,906,092 15,845,193 Continued
161 Attachment 1
City of El Paso de Robles
CHANGES IN NET POSITION (continued)
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18
PRIMARY GOVERNMENT PROGRAM REVENUES - continued
Business-type activities:
Charges for services:
Water operations $ 9,413,872 $ 8,770,194 $ 11,890,095 $ 13,925,852 Wastewater operations 7,554,595 8,530,227 10,785,883 9,646,029 Airport operations 613,523 698,523 833,242 728,473
Transit operations - - - -
Parking operations - - - -
Operating grants and contributions 1,881,513 347,283 215,201 252,609 Capital grants and contributions 1,873,174 2,626,726 538,688 1,517,668 21,336,677 20,972,953 24,263,109 26,070,631
Total primary government program revenues $ 28,412,817 $ 27,317,935 $ 34,086,260 $ 32,491,948 Net revenue (expense)
Governmental activities $ (28,895,987) $ (31,537,174) $ (30,232,966) $ (36,816,952) Business-type activities 5,387,639 (19,586) 4,176,668 495,509 Total primary government net expense $ (23,508,348) $ (31,556,760) $ (26,056,298) $ (36,321,443) Governmental activities:
Taxes:
Property taxes $ 14,179,631 $ 13,478,558 $ 13,771,455 $ 14,616,915 Sales and use taxes 13,130,906 14,416,282 14,499,567 15,393,096 Transient occupancy taxes 4,249,068 4,740,344 5,417,254 5,619,769 Other taxes 2,067,684 3,259,467 4,494,011 4,518,023
From other agencies 248,787 141,414 - -
Licenses and permits 1,022,893 1,322,970 - -
Use of money and property 3,775,572 2,621,958 483,455 396,343 Other revenues 2,582,644 4,184,392 1,065,848 262,935
Transfers 195,024 936,278 1,144,479 1,332,870
Total governmental activities 41,452,209 45,101,663 40,876,069 42,139,951 Business-type activities:
Property taxes 1,441 544 53,749 61,526
From other agencies - 330,511 - -
Use of money and property 1,096,015 452,846 46,082 (92,178) Other revenues - - 18,791 13,377
Transfers (195,024) (936,278) (1,144,479) (1,058,488)
Total business-type activities 902,432 (152,377) (1,025,857) (1,075,763) $ 42,354,641 $ 44,949,286 $ 39,850,212 $ 41,064,188
CHANGE IN NET POSITION
Governmental activities $ 12,556,222 $ 13,564,489 $ 10,643,103 $ 5,322,999 Business-type activities 6,290,071 (171,963) 3,150,811 (580,254) Total primary government $ 18,846,293 $ 13,392,526 $ 13,793,914 $ 4,742,745 Total business-type activities program revenues
GENERAL REVENUES AND OTHER CHANGES IN NET
POSITION
Total primary government general revenues and
other changes in net position
162 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
$ 14,422,756 $ 15,374,288 $ 17,048,741 $ 17,616,104 $ 17,792,089 $ 17,765,029 10,028,654 9,650,927 9,667,716 12,269,500 13,374,038 13,513,925 774,954 793,374 938,252 912,473 1,070,782 1,337,952
- - - - - -
5,430 50,197 95,890 408,640 635,777 416,738
385,686 564,753 839,916 1,441,502 1,161,862 919,148
119,973 4,056,160 39,518 1,584,698 166,029 3,965,388
25,737,453 30,489,699 28,630,033 34,232,917 34,200,577 37,918,180 $ 35,742,062 $ 40,559,108 $ 38,676,745 $ 52,363,413 $ 46,106,669 $ 53,763,373 $ (35,586,164) $ (39,017,055) $ (37,614,536) $ (25,249,074) $ (52,126,889) $ (47,163,865) (402,662) 5,772,956 2,626,285 8,365,776 8,810,741 10,598,817 $ (35,988,826) $ (33,244,099) $ (34,988,251) $ (16,883,298) $ (43,316,148) $ (36,565,048) $ 13,548,133 $ 14,247,879 $ 14,012,627 $ 14,765,732 $ 15,779,797 $ 16,888,628 15,918,181 15,114,426 20,948,802 33,540,805 33,546,372 33,899,432 6,248,573 5,110,558 7,132,691 9,803,368 9,824,200 9,946,197 4,653,114 4,589,221 4,928,368 5,125,133 5,972,504 6,112,116 - - - - - -
- - - - - -
3,068,936 3,622,862 878,321 (1,241,190) 1,885,763 6,908,992 680,588 579,318 210,487 408,299 19,996 800,279
1,673,574 1,299,654 1,529,763 840,375 802,286 927,564
45,791,099 44,563,918 49,641,059 63,242,522 67,830,918 75,483,208 64,571 65,132 61,505 70,482 84,111 89,898
- - - - - -
715,384 660,700 (50,046) (415,414) 452,761 1,954,886
32,705 10,943 31,058 24,762 56,053 44,395
(1,673,574) (1,299,654) (1,529,763) (840,375) (802,286) (927,564) (860,914) (562,879) (1,487,246) (1,160,545) (209,361) 1,161,615 $ 44,930,185 $ 44,001,039 $ 48,153,813 $ 62,081,977 $ 67,621,557 $ 76,644,823 $ 10,204,935 $ 5,546,863 $ 12,026,523 $ 37,993,448 $ 15,704,029 $ 28,319,343 (1,263,576) 5,210,077 1,139,039 7,205,231 8,601,380 11,760,432 $ 8,941,359 $ 10,756,940 $ 13,165,562 $ 45,198,679 $ 24,305,409 $ 40,079,775 Concluded
163 Attachment 1
City of El Paso de Robles
FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18
GENERAL FUND
Nonspendable $ 3,319,043 $ 3,018,269 $ 2,979,382 $ 4,267,691 Restricted - 605,304 - -
Committed - - - 13,248,022
Assigned 2,992,638 4,934,805 5,363,864 7,758,170
Unassigned 12,435,755 20,173,754 21,276,546 11,358,370
Total general fund $ 18,747,436 $ 28,732,132 $ 29,619,792 $ 36,632,253
ALL OTHER GOVERNMENTAL FUNDS
Restricted $ 30,517,230 $ 27,919,739 $ 29,510,502 $ 14,110,859 Committed - - - -
Assigned 148,067 - - -
Unassigned (2,123,938) (2,193,048) (2,202,969) (6,067,600) Total all other governmental funds $ 28,541,359 $ 25,726,691 $ 27,307,533 $ 8,043,259 164 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
$ 4,962,449 $ 3,210,275 $ 3,298,817 $ 2,751,041 $ 2,711,916 $ 3,098,040 - - - - - -
- - - - - -
3,075,786 9,650,317 5,135,554 632,738 1,096,967 4,794,985 16,586,068 17,818,746 23,460,887 27,029,740 21,019,448 17,714,177 $ 24,624,303 $ 30,679,338 $ 31,895,258 $ 30,413,519 $ 24,828,331 $ 25,607,202 $ 30,535,097 $ 29,426,566 $ 30,096,396 $ 30,895,914 $ 31,663,321 $ 37,138,643 8,757,368 13,970,888 - - 14,589,252 20,592,455
2,138,484 934,809 11,525,382 26,199,337 23,019,732 30,087,481 (1,567,062) (1,904,461) 147,012 (1,538,139) (1,523,383) (1,542,807) $ 39,863,887 $ 42,427,802 $ 41,768,790 $ 55,557,112 $ 67,748,922 $ 86,275,772 165 Attachment 1
City of El Paso de Robles
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18
REVENUES
Taxes $ 33,627,289 $ 35,894,651 $ 38,178,013 $ 40,147,803 Licenses and permits 1,022,893 1,322,970 819,308 564,337 Fines and forfeitures 206,714 199,613 179,672 177,138
Use of money and property 3,775,572 1,286,290 422,948 365,053 Intergovernmental revenues 4,989,926 3,240,667 2,291,741 2,023,313 Charges for current services 2,335,003 3,034,954 6,310,411 2,790,306 Other revenues 946,980 1,692,254 1,155,848 262,935
Total revenues 46,904,377 46,671,399 49,357,941 46,330,885
EXPENDITURES
Current:
General government 5,109,719 3,306,703 5,124,207 3,959,465 Public safety 13,206,909 13,474,420 15,829,754 14,536,296 Public works 6,577,973 6,683,735 2,639,375 3,225,024
Highways and streets - - - -
Sanitation - - - -
Health and welfare - - - -
Library and recreation services 1,980,504 1,995,032 - - Culture-recreation - - - -
Community services - - 7,290,008 7,360,489
Community development 2,379,236 2,220,585 3,082,615 3,065,976 Urban redevelopment and housing - - - -
Economic development and assistance - - - -
Capital outlay 12,433,112 11,061,482 8,285,208 7,206,662 Debt service:
IntInterest 2,552,381 1,585,657 1,415,934 1,295,230
Pr Principal 2,101,496 2,356,341 4,683,266 2,406,070
Bond issuance costs - - - -
Agent fees 755 4,302 1,820 3,631
Intergovernmental - - - -
Total expenditures 46,342,085 42,688,257 48,352,187 43,058,843 562,292 3,983,142 1,005,754 3,272,042
OTHER FINANCING SOURCES (USES)
Transfers in 12,881,982 8,821,167 2,410,797 7,969,427
Transfers out (12,686,958) (7,884,889) (1,263,557) (6,910,939) Proceeds of general capital asset dispositions - - - -
Issuances of debt 1,704,811 1,935,101 - 2,354,218
Contribution from/(to) Successor Agency 984,202 315,507 315,508 275,685 Total other financing sources (uses) 2,884,037 3,186,886 1,462,748 3,688,391 Net change in fund balances 3,446,329 7,170,028 2,468,502 6,960,433 Fund balances - July 1 $ 49,985,051 $ 47,288,795 $ 54,458,823 $ 56,927,325 Prior period adjustments (6,142,585) - - 142,680
Fund balances - June 30 $ 47,288,795 $ 54,458,823 $ 56,927,325 $ 64,030,438 Debt service as a percentage of non-capital
expenditures 13.72% 12.46% 15.22% 10.32%
Excess (deficiency) of revenues over (under)
expenditures
166 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
$ 40,368,001 $ 39,062,084 $ 47,022,488 $ 63,235,038 $ 65,122,873 $ 66,846,373 563,948 648,309 561,801 786,474 1,217,859 1,423,225
131,892 106,595 134,811 97,187 180,488 189,950
2,969,510 3,472,355 725,318 (1,228,424) 1,871,570 6,861,464 2,516,651 4,673,079 3,686,352 3,248,448 2,480,237 7,626,885 5,625,843 4,741,426 5,825,230 7,947,112 8,165,807 6,605,133 683,400 579,318 210,487 346,820 238,658 800,279
52,859,245 53,283,166 58,166,487 74,432,655 79,277,492 90,353,309 6,649,678 5,883,567 9,249,253 11,502,346 7,591,761 9,192,719 16,634,327 16,119,175 18,744,982 20,392,515 26,157,755 31,515,165 2,100,697 1,718,555 - - - -
- - 2,687,268 3,249,620 5,239,811 7,425,584
- - 309,561 437,239 505,383 744,705
- - 174,247 17,359 83,774 15,512
- - - - - -
- - 6,302,906 7,377,255 8,043,906 9,482,776
8,286,830 7,612,302 - - - -
3,396,257 3,627,041 - - - -
- - - - 3,138,536 246,065
- - 223,818 591,765 931,366 668,530
8,316,414 11,430,869 20,825,742 11,039,500 18,673,772 10,219,347 1,456,073 1,017,744 974,105 915,111 858,542 770,387
19,738,749 2,683,538 1,999,853 1,844,839 1,912,508 1,686,582 144,874 - - - - -
1,655 2,060 1,815 - 1,054 1,780
- - 138,763 1,902 - -
66,725,554 50,094,851 61,632,313 57,369,451 73,138,168 71,969,152 (13,866,309) 3,188,315 (3,465,826) 17,063,204 6,139,324 18,384,157 20,332,023 10,846,287 21,979,343 15,051,559 26,430,454 14,148,631 (18,658,449) (9,546,633) (20,449,580) (19,808,180) (25,628,168) (13,221,067) 1,925,855 120,478 2,492,971 - - -
14,940,639 - - - - -
- (205,504) - - - -
18,540,068 1,214,628 4,022,734 (4,756,621) 802,286 927,564 4,673,759 4,402,943 556,908 12,306,583 6,941,610 19,311,721 $ 64,030,438 $ 68,704,197 $ 73,107,140 $ 73,107,140 $ 85,970,631 $ 92,571,253 - - - - (340,988) -
$ 68,704,197 $ 73,107,140 $ 73,664,048 $ 85,413,723 $ 92,571,253 $ 111,882,974
36.29% 9.57% 7.29% 5.96% 5.09% 3.98%
167 Attachment 1
THIS PAGE IS INTENTIONALLY LEFT BLANK
168 Attachment 1
City of El Paso de Robles
TAX REVENUE BY SOURCE - GENERAL FUND
Last Ten Fiscal Years
2014-15 $ 10,732,191 $ 11,212,291 $ 4,249,068 $ 2,541,327 $ 455,078 $ 547,870 $ 29,737,825 2015-16 11,009,178 12,538,443 4,740,344 2,674,453 502,777 585,014 32,050,209 2016-17 9,734,032 14,499,567 5,417,254 3,078,175 502,091 677,749 33,908,868 2017-18 10,457,497 15,393,096 5,619,769 3,373,843 550,122 594,058 35,988,385 2018-19 10,927,284 15,918,181 6,248,573 3,476,769 576,013 600,332 37,747,152 2019-20 11,788,206 15,114,426 5,110,558 3,456,846 507,722 624,653 36,602,411 2020-21 11,723,491 17,868,738 7,132,691 3,728,157 537,074 663,137 41,653,288 2021-22 12,317,409 20,398,804 9,803,368 3,722,574 554,943 847,616 47,644,714 2022-23 13,165,625 20,218,493 9,824,200 2,900,266 646,001 853,812 47,608,397 2023-24 14,210,193 20,389,691 9,946,197 3,033,683 581,644 803,123 48,964,531 Notes:
All Other Taxes Total
1 - Due to passage of Proposition 13, the maximum property tax rate is set at 1% of assessed valuation unless otherwise approved by vote of the electorate. Except for general obligation bond override approved by voters in 1998, there are no general use property tax overrides authorized. The growth in property tax revenues is due to significant growth in assessed valuations arising from new residential and commercial development and property ownership turnover.
2 - The growth in sales tax revenues is attributable to growth in retail sales as well as the 1/2 cent sales tax initiative approved by voters in 2012. Sales tax generated from Measure J-20 one cent sales tax is accounted for in a stand alone fund and is not part of the activity above.
Fiscal Year Property Taxes1
Sales & Use
Tax2
Transient
Occupancy Tax
Franchise
Revenues
Business
License
169 Attachment 1
City of El Paso de Robles
ASSESSED VALUE OF TAXABLE PROPERTY1
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18
Residential $ 2,683,554,929 $ 2,818,066,533 $ 2,978,363,819 $ 3,151,469,801 Commercial 701,807,742 737,169,745 774,054,769 848,668,308 Industrial 168,073,030 176,171,430 188,201,454 194,185,968 Dry Farm 20,038,012 21,212,316 26,033,859 28,610,732
Government Owned - 164,006 - -
Institutional 1,942,089 1,969,504 1,966,745 2,501,775
Irrigated 10,982,772 10,769,227 10,554,633 10,736,555
Miscellaneous 5,234,266 5,354,379 6,607,050 8,589,969
Recreational 34,712,216 44,846,704 42,568,667 49,115,737 Vacant 139,716,912 161,534,728 172,579,985 169,648,990
SBE Nonunitary 162,043 162,043 162,043 155,000
Unsecured 210,454,029 215,545,627 224,084,154 209,853,159 Unknown - - - -
Total $ 3,976,678,040 $ 4,192,966,242 $ 4,425,177,178 $ 4,673,535,994 Total Direct Rate2 0.22480 0.22162 0.20800 0.20737
Notes:
2 - Exempt values are not included in total direct rate.
Data Source:
San Luis Obispo County Assessor Combined Tax Rolls
Category
1 - In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. 170 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
$ 3,324,175,748 $ 3,529,219,031 $ 3,692,309,077 $ 3,813,052,237 $ 4,053,872,050 $ 4,316,319,068 942,828,626 675,241,513 713,832,621 1,010,624,089 1,069,530,492 1,135,279,949 225,071,006 244,672,504 266,365,168 272,676,203 281,791,157 296,297,226 8,821,779 17,357,137 17,614,048 5,219,603 4,281,200 4,365,422 554,977 1,980,641 2,020,253 2,041,180 2,129,758 3,678,669 2,201,041 5,057,410 4,174,945 7,629,776 23,548,769 23,706,479 11,997,805 12,237,742 12,744,994 12,907,255 12,464,645 12,746,420 9,917,588 7,568,989 8,189,258 10,580,981 14,048,812 10,810,271 47,571,173 34,175,060 38,709,333 58,387,095 69,314,076 73,248,514 151,993,493 409,747,446 398,294,394 257,810,894 279,293,487 331,270,859 155,000 155,000 555,000 555,000 598,400 598,400
234,626,655 243,605,442 247,137,563 248,923,911 285,812,712 349,705,776 - 66,104,168 90,974,281 - - 4,612,589
$ 4,959,914,891 $ 5,247,122,083 $ 5,492,920,935 $ 5,700,408,224 $ 6,096,685,558 $ 6,562,639,642
0.20434 0.19719 0.19131 0.19311 0.19024 0.18556
171 Attachment 1
City of El Paso de Robles
NET TAXABLE ASSESSED VALUE HISTORY
Last Ten Fiscal Years
2014-15 $ 3,766,061,968 $ 210,454,029 $ 162,043 3,976,678,040 - 2015-16 3,977,258,572 215,545,627 162,043 4,192,966,242 5.44% 2016-17 4,200,930,981 224,084,154 162,043 4,425,177,178 5.54% 2017-18 4,463,527,835 209,853,159 155,000 4,673,535,994 5.61% 2018-19 4,725,133,236 234,626,655 155,000 4,959,914,891 6.13% 2019-20 5,003,361,641 243,605,442 155,000 5,247,122,083 5.79% 2020-21 5,245,228,372 247,137,563 555,000 5,492,920,935 4.68% 2021-22 5,450,929,313 248,923,911 555,000 5,700,408,224 3.78% 2022-23 5,810,274,446 285,812,712 598,400 6,096,685,558 6.95% 2023-24 6,212,335,466 349,705,776 598,400 6,562,639,642 7.64% Average % Change 6.50%
Data Source:
San Luis Obispo County Assessor - Combined Tax Rolls
Fiscal Year Secured Unsecured SBE Nonunitary % Change
Net Total Assessed
Value
172 Attachment 1
City of El Paso de Robles
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS Rate per $100 of Taxable Value
Last Ten Fiscal Years
2014-15 1.00000% 0.06630% 0.00000% 0.01190% 0.00400% 0.05800% 1.14020% 2015-16 1.00000% 0.06430% 0.01925% 0.01190% 0.00374% 0.05800% 1.15719% 2016-17 1.00000% 0.05160% 0.01925% 0.01190% 0.00400% 0.05800% 1.14475% 2017-18 1.00000% 0.05160% 0.01925% 0.01190% 0.00400% 0.05800% 1.14475% 2018-19 1.00000% 0.04940% 0.01925% 0.06043% 0.00400% 0.05800% 1.19108% 2019-20 1.00000% 0.04250% 0.01925% 0.06043% 0.00400% 0.05800% 1.18418% 2020-21 1.00000% 0.03630% 0.01925% 0.06043% 0.00400% 0.05800% 1.17798% 2021-22 1.00000% 0.04010% 0.01925% 0.06043% 0.00400% 0.05800% 1.18178% 2022-23 1.00000% 0.03720% 0.01925% 0.06043% 0.00400% 0.05800% 1.17888% 2023-24 1.00000% 0.03450% 0.01925% 0.05810% 0.00363% 0.05800% 1.17348% Notes:
Data Source:
San Luis Obispo County Assessor Tax Rate Table
Templeton
Unified
School
District
Total Direct
and
Overlapping
Tax Rates2
1 - In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. The 1.00% is shared by all taxing agencies within which the subject property resides. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds. 2 - Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners.
Fiscal Year
San Luis
Obispo
County Tax
Rate1
General
Obligation
Debt Service
Cuesta
Community
College
Paso Robles
Joint Unified
School
District
State Water
Board
173 Attachment 1
City of El Paso de Robles
PRINCIPAL PROPERTY TAXPAYERS
Current Fiscal Year and Nine Fiscal Years Ago
Taxpayer
Firestone Walker LLC Commercial $ 107,312,938 1 1.64%
Blue Oak TIC Owner I LLC Residential 76,417,439 2 1.16% Justin Vineyards and Winery LLC Commercial 68,866,781 3 1.05% PDOF Paso LLC Commercial 62,460,935 4 0.95%
Ayres - Paso Robles LP Commercial 36,149,997 5 0.55%
Paso Golden Hill LLC Commercial 34,288,136 6 0.52%
Sun Paso Robles RV LLC Vacant 31,188,169 7 0.48%
SGS Holding Company LLC Commercial 30,950,000 8 0.47%
Riboli Paso Robles LLC Commercial 28,697,362 9 0.44%
Vina Robles Inc Commercial 26,839,900 10 0.41%
DS Paso Crossing LLC Commercial - - -
Dry Creek Apartments LP Residential - - -
John Stephenson Trust Industrial - - -
Probitas Properties Ramada LLC Industrial - - -
Pacific Coast Hotel Properties LLC Commercial - - -
Specialty Silicone Fabricators Inc Unsecured - - -
Tri-W Enterprises, Inc Commercial - - -
Totals $ 503,171,657 7.67%
Data Source:
San Luis Obispo County Assessor Combined Tax Rolls and SBE Nonunitary Tax Roll Fiscal Year 2023-24
Type of Business Assessed Valuation Rank
Percentage of Total
Taxable Assessed
Valuation
174 Attachment 1
$ 27,256,192 4 0.69%
- - -
30,303,713 3 0.76%
- - -
- - -
30,470,586 2 0.77%
- - -
- - -
- - -
- - -
36,886,697 1 0.93%
21,313,906 5 0.54%
18,006,137 6 0.45%
15,000,000 7 0.38%
14,413,387 8 0.36%
14,079,694 9 0.35%
13,500,727 10 0.34%
$ 221,231,039 5.57%
Fiscal Year 2014-15
Assessed Valuation Rank
Percentage of Total
Taxable Assessed
Valuation
175 Attachment 1
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176 Attachment 1
City of El Paso de Robles
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
Fiscal Year Tax Levy
2014-15 $ 6,159,163 $ 6,159,163 100.00% $ - $ 6,159,163 100.00% 2015-16 6,220,706 6,220,706 100.00% - 6,220,706 100.00% 2016-17 6,687,239 6,687,239 100.00% - 6,687,239 100.00% 2017-18 7,187,246 7,187,246 100.00% - 7,187,246 100.00% 2018-19 7,461,972 7,461,972 100.00% - 7,461,972 100.00% 2019-20 8,129,560 8,129,560 100.00% - 8,129,560 100.00% 2020-21 8,001,494 8,001,494 100.00% - 8,001,494 100.00% 2021-22 8,362,181 8,362,181 100.00% - 8,362,181 100.00% 2022-23 9,144,084 9,144,084 100.00% - 9,144,084 100.00% 2023-24 9,585,017 9,585,017 100.00% - 9,585,017 100.00% Note:
Data Source:
San Luis Obispo County Auditor-Controller
The City has elected the Teeter Plan method of property tax collection, whereby the County remits 100% of taxes levied and pursues collection and retains any delinquent taxes and related penalties and interest.
Collected within the
Fiscal Year of the Levy
Collections in
Subsequent Year
Total Collections to Date
Amount
Percentage of
Levy Amount
Percentage of
Levy
177 Attachment 1
City of El Paso de Robles
TAXABLE SALES BY CATEGORY - ADJUSTED FOR ECONOMIC DATA
In Thousands of Dollars
Last Ten Calendar Years
2014 2015 2016 2017
Apparel Stores $ 27,497 $ 28,515 $ 30,399 $ 31,605
General Merchandise 95,985 97,031 97,750 97,860
Food Stores 26,773 27,636 28,540 29,541
Eating and Drinking Places 98,318 102,916 108,984 118,772 Building Materials 86,906 95,137 101,621 110,650
Auto Dealers and Supplies 130,496 154,461 182,551 188,529 Service Stations 108,740 102,707 93,542 108,408
Other Retail Stores 84,133 90,796 92,562 94,509
All Other Outlets 118,911 123,086 121,041 126,582
Total $ 777,759 $ 822,285 $ 856,990 $ 906,456
Note:
Data Sources:
State Board of Equalization
California Department of Taxes and Fees Administration
State Controller's Office
The HdL Companies
Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternate information regarding the sources of the City's revenue. 178 Attachment 1
2018 2019 2020 2021 2022 2023
$ 32,215 $ 33,163 $ 26,825 $ 41,150 $ 40,907 $ 40,902
98,726 97,447 91,715 103,517 109,384 109,471
30,422 31,724 34,700 34,856 37,041 37,613
115,954 123,009 103,489 147,156 161,044 162,049
118,296 110,225 128,168 144,119 158,500 152,929
186,794 180,485 185,671 206,734 203,264 186,359
125,238 124,954 92,649 128,973 159,991 152,569
94,657 92,247 92,215 105,150 106,457 101,252
139,601 130,977 108,586 154,750 412,069 401,425
$ 941,903 $ 924,231 $ 864,018 $ 1,066,405 $ 1,388,657 $ 1,344,569 179 Attachment 1
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180 Attachment 1
City of El Paso de Robles
SALES TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS
Last Ten Fiscal Years
Fiscal Year Total Rate
2014-15 0.75% 0.50% 6.50% 0.25% 8.00%
2015-16 0.75% 0.50% 6.50% 0.25% 8.00%
2016-172 1.00% 0.50% 6.00% 0.25% 7.75%
2017-18 1.00% 0.50% 6.00% 0.25% 7.75%
2018-19 1.00% 0.50% 6.00% 0.25% 7.75%
2019-20 1.00% 0.50% 6.00% 0.25% 7.75%
2020-21 1.00% 1.50% 6.00% 0.25% 8.75%
2021-22 1.00% 1.50% 6.00% 0.25% 8.75%
2022-23 1.00% 1.50% 6.00% 0.25% 8.75%
2023-24 1.00% 1.50% 6.00% 0.25% 8.75%
Notes:
Data Source:
State of California - Board of Equalization
1 - In 2012, City voters approved Measure E-12, a half cent supplemental sales tax; this became effective April 1, 2013. In 2020, City voters approved Measure J-20, a one cent supplemental sales tax; this became effective April 1, 2021. Both measures automatically expire twelve years after the effective date, unless extended by voters beforehand. 2 - In 2004, the State of California implemented the "Triple Flip" sales tax swap where the State swapped a quarter cent sales tax revenue from the local municipalities in exchange for the County Education Revenue Augmentation Fund (ERAF). This arrangement ended in the 2016-17 fiscal year.
City Direct Rates Overlapping Rates
City Supplemental1 State of California
County of San Luis
Obispo
181 Attachment 1
City of El Paso de Robles
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Fiscal Year
2014-15 $ 25,480,026 $ 2,727,398 $ 2,460,000 $ - $ - $ 2,808,780 2015-16 23,859,064 2,517,598 2,240,000 - - 2,315,403
2016-17 22,204,529 2,307,798 1,650,099 - - 1,789,672
2017-18 20,500,487 2,097,998 1,386,639 - - 3,705,322
2018-19 14,525,636 1,888,198 1,117,474 - - 3,305,589
2019-20 12,609,724 1,678,398 843,200 - - 2,812,238
2020-21 11,227,152 1,468,598 564,375 - - 2,473,782
2021-22 9,801,293 1,258,798 286,436 - - 2,195,042
2022-23 8,320,902 1,048,998 - 438,969 113,337 1,907,999 2023-24 6,784,793 839,198 - 227,285 42,401 1,669,595
Subscription
General Bonds Payable
Premium on GO
Bonds COP All Other Debt
Governmental Activities
Leases Payable
182 Attachment 1
$ - $ 5,705,000 $ 420,747 $ 245,613 $ 40,923,266 $ 80,770,830 1.95% $ 2,472.22 - 5,470,000 395,997 204,496 46,227,627 83,230,185 1.92% 2,530.05 - 5,230,000 371,247 161,882 44,239,217 77,954,444 1.70% 2,371.25 - 4,980,000 346,497 130,985 46,209,040 79,356,968 1.65% 2,461.67 8,118,000 4,715,000 321,747 112,121 53,111,067 87,214,832 1.71% 2,720.68 7,662,376 4,440,000 296,997 92,805 48,165,536 78,601,274 1.43% 2,517.58 7,209,970 4,160,000 272,247 73,026 45,792,524 73,241,674 1.33% 2,357.08 6,744,579 3,860,000 247,497 52,774 43,378,422 67,824,841 1.19% 2,175.55 6,265,830 3,540,000 222,747 32,037 40,922,501 62,813,320 1.03% 2,028.57 5,773,339 3,205,000 197,997 12,320 39,970,618 58,722,546 0.89% 1,899.98 Business-Type Activities
Outstanding
Debt per Capita
Total Primary
Government
Outstanding
Debt to
Water Bonds Sewer Bonds Assessed Value
Premium on
Sewer Bonds
Financed
Purchases Loans Payable
183 Attachment 1
City of El Paso de Robles
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
Fiscal Year
2014-15 $ 25,480,026 $ 5,852,527 $ 19,627,499 0.49% 30,423 $ 645.15 2015-16 23,859,064 5,796,871 18,062,193 0.43% 31,398 575.27 2016-17 22,204,529 5,301,187 16,903,342 0.38% 31,745 532.47 2017-18 20,500,487 4,958,991 15,541,496 0.33% 31,559 489.57 2018-19 16,413,834 2,161,764 14,252,070 0.29% 31,244 456.15 2019-20 14,288,122 1,870,963 12,417,159 0.23% 31,221 397.72 2020-21 12,695,750 1,841,068 10,854,682 0.20% 31,073 349.33 2021-22 11,060,091 1,958,686 9,101,405 0.16% 31,176 291.94 2022-23 9,369,900 2,303,517 7,066,383 0.11% 30,692 230.24 2023-24 7,623,991 2,776,941 4,847,050 0.07% 30,907 156.83 Net Bonded Debt
per Capita
General Bonded
Debt
Less: Amount
Available in Debt
Service Funds
Net General
Bonded Debt
Ratio of Net
Bonded Debt to
Assessed Value Population
184 Attachment 1
City of El Paso de Robles
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
For the Fiscal Year Ended June 30, 2024
Jurisdiction
Direct and Overlapping Tax and Assessment Debt
San Luis Obispo Community College District $ 205,380,000 9.185% $ 18,864,153 Paso Robles Joint Unified School District 13,704,998 52.494% 7,194,302 Paso Robles Joint Unified School District SFID No. 1 82,495,000 62.688% 51,714,466 Templeton Unified School District 31,495,000 3.194% 1,005,950 City of Paso Robles General Obligation Bonds 7,623,991 100.000% 7,623,991 Total Direct and Overlapping Tax and Assessment Debt 86,402,862 Direct and Overlapping General Fund Debt
San Luis Obispo County Certificates of Participation 81,021,650 9.222% 7,471,817 San Luis Obispo County Pension Obligations 22,760,324 9.222% 2,098,957 City of El Paso de Robles Financed Purchases 71,858 100.000% 71,858 City of El Paso de Robles Leases Payable 227,285 100.000% 227,285 City of El Paso de Robles Subscription Payable 42,401 100.000% 42,401 City of El Paso de Robles Loans Payable 1,597,737 100.000% 1,597,737 Total Direct and Overlapping General Fund Debt 11,510,055 Overlapping Tax Increment Debt (Successor Agency) 9,025,000 100.000% 9,025,000 Total Direct Debt 9,293,586
Total Overlapping Debt 97,644,331
Total Combined Debt $ 106,937,917
Ratio to Assessed Valuation:
Direct Debt 0.12%
Total Direct and Overlapping Tax and Assessment Debt 1.32% Total Direct Debt 0.14%
Combined Total Debt 1.63%
Ratio to Redevelopment Successor Agency Incremental Valuation:
Total Overlapping Tax Increment Debt 1.06%
Note:
Data Source:
California Municipal Statistics
Net Debt
Outstanding
Percentage
Applicable to the
City1
Amount Applicable
to the City
1 - The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of overlapping district's assessed value that is within the boundaries of the City divided by the district's total taxable assessed value.
185 Attachment 1
City of El Paso de Robles
LEGAL DEBT MARGIN INFORMATION
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18
Debt limit $ 149,125,427 $ 157,236,234 $ 165,944,144 $ 175,257,600 Total debt applicable to limit 30,748,806 28,414,467 25,644,300 25,592,448 Legal debt margin $ 118,376,621 $ 128,821,767 $ 140,299,844 $ 149,665,152
20.62% 18.07% 15.45% 14.60%
Data Source:
City of Paso Robles Financial Reports
Total net debt applicable to the limit as a
percentage of debt limit
186 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2022-23
$ 185,996,808 $ 196,767,078 $ 205,984,535 $ 213,765,308 $ 246,098,987 $ 246,098,987 18,948,699 16,265,162 14,265,309 12,282,771 8,455,905 8,454,388 $ 167,048,109 $ 180,501,916 $ 191,719,226 $ 201,482,537 $ 237,643,082 $ 237,644,599
10.19% 8.27% 6.93% 5.75% 3.44% 3.44%
Legal Debt Margin Calculation for Fiscal Year 2023-24
Assessed value $ 6,562,639,642
Debt limit - 3.75% of total assessed value1 246,098,987 Amount of debt applicable to limit 8,454,388
Legal debt margin $ 237,644,599
Note:
1 - California Government Code Section 43605 establishes a legal debt limit of 15% of gross assessed valuation for municipalities. However, this provision was enacted when assessed valuation was established based on 25% of market value. Effective in fiscal year 1981-82, taxable property is assessed at 100% of market value. Although the debt limit provision has not been amended by the State since this change, the percentage has been proportionately modified to 3.75% for the purposes of this calculation for consistency with the original intent of the State's limit. 187 Attachment 1
City of El Paso de Robles
PLEDGED REVENUE COVERAGE
Last Ten Fiscal Years
Fiscal Year Coverage
2014-15 $ 8,212,157 $ (5,660,957) $ 2,551,200 $ 466,725 5.47 $ - 2015-16 9,347,433 (5,370,378) 3,977,055 464,825 8.56 -
2016-17 10,792,290 (5,044,184) 5,748,106 3,174,633 1.81 - 2017-18 9,658,099 (5,780,889) 3,877,210 3,175,032 1.22 - 2018-19 10,029,524 (5,777,450) 4,252,074 3,180,032 1.34 - 2019-20 9,656,388 (5,445,678) 4,210,710 3,620,046 1.16 15,379,770 2020-21 9,680,581 (5,485,128) 4,195,453 3,614,049 1.16 17,121,936 2021-22 12,374,670 (5,133,998) 7,240,672 3,620,048 2.00 17,959,769 2022-23 13,379,936 (5,558,327) 7,821,609 3,625,048 2.16 17,827,033 2023-24 13,613,271 (6,634,240) 6,979,031 3,624,048 1.93 17,913,467 Notes:
1 - Service charges include developer connection fees.
2 - Operating expenses do not include interest, depreciation or amortization expenses.
Data Source:
City of Paso Robles Financial Reports
3 - Debt service payment includes Sewer Bonds, State Revolving Loan for treatment plant expansion and State Revolving Loan for tertiary treatment facilities.
Sewer Fund
Utility Service
Charges1
Operating
Expenses2
Net Available
Revenues Debt Service3
Utility Service
Charges1
188 Attachment 1
Coverage
$ - $ - $ - N/A
- - - N/A
- - - N/A
- - - N/A
- - - N/A
(11,235,705) 4,144,065 667,583 6.21
(12,417,131) 4,704,805 667,583 7.05
(12,133,925) 5,825,844 667,583 8.73
(13,456,339) 4,370,694 667,583 6.55
(13,075,391) 4,838,076 667,583 7.25
Water Fund
Operating
Expenses2
Net Available
Revenues Debt Service
189 Attachment 1
City of El Paso de Robles
PRINCIPAL EMPLOYERS
Current Fiscal Year and Nine Fiscal Years Ago
Employer Number of Employees Rank Percentage of Total
Paso Robles Joint Unified School District 869 1 4.51%
Firestone Walker, Inc. 286 2 1.48%
City of El Paso de Robles 274 3 1.42%
Walmart 231 4 1.20%
Allegretto Vineyard Resort 205 5 1.06%
Justin Vineyards & Winery LLC 200 6 1.04%
Trelleborg Sealing Solutions Tustin, Inc. 174 7 0.90%
Target 170 8 0.88%
Applied Technologies 162 9 0.84%
Albertson's Food Center #314 156 10 0.81%
Totals 2,727 14.14%
Total City Employment 19,272
* Data not available
Data Sources:
2 - Top Principal Employers were determined based on number of employees reported on City Business License forms.
Fiscal Year 2023-24
1 - 2023-24 Total City Employment was calculated based on 2023 Census Bureau population estimate of 31,134 and the 2018-2022 Census Bureau statistic for total percent of population age 16+ years in civilian labor force of 61.9%. 190 Attachment 1
Number of Employees Rank Percentage of Total
* * *
* * *
* * *
* * *
* * *
* * *
* * *
* * *
* * *
* * *
Fiscal Year 2014-15
191 Attachment 1
THIS PAGE IS INTENTIONALLY LEFT BLANK
192 Attachment 1
City of El Paso de Robles
DEMOGRAPHICS AND ECONOMIC STATISTICS
Last Ten Calendar Years
Calendar Year
2014 30,423 $ 843,021 $ 27,710 6.3% 35.2 85.2% 21.4%
2015 31,398 865,552 27,567 5.2% 35.1 84.0% 22.6%
2016 31,745 865,552 27,265 4.8% 36.0 83.8% 21.6%
2017 31,559 918,379 29,100 3.8% 35.4 85.2% 23.5%
2018 31,244 956,290 30,607 2.9% 36.8 84.2% 23.8%
2019 31,221 1,012,706 32,436 2.7% 38.4 84.2% 23.8%
2020 31,073 1,043,846 33,593 7.9% 38.7 85.7% 24.4%
2021 31,176 1,101,342 35,326 5.5% 39.0 88.1% 24.8%
2022 30,692 1,152,786 37,559 3.0% 38.4 88.1% 26.1%
2023 30,907 1,370,278 44,335 3.3% 39.5 88.8% 29.2%
Data Sources:
1 - Population: California State Department of Finance
2 - Unemployment Data: California Employment Development Department 3 - Income, Age and Education Data: US Census Bureau, most recent American Community Survey Percent of
Population (25+
year of age)
with Bachelor's
Population Degree
Personal
Income
(in thousands)
Per Capita
Personal
Income
County
Unemployment Rate Median Age
Percent of
Population (25+
years of age)
with High
School Degree
193 Attachment 1
City of El Paso de Robles
FULL-TIME EQUIVALENT1 GOVERNMENT EMPLOYEES BY FUND/DEPARTMENT Last Ten Fiscal Years2
Fund/Department 2014-15 2015-16 2016-17 2017-18
General Fund
City Manager's Office 10.00 11.00 7.84 7.56
Administrative Services 4.00 5.00 7.59 8.21
Police 46.00 49.50 50.29 53.04
Fire and Emergency Services 24.00 24.00 28.98 31.65
Public Works3 22.40 25.00 14.96 18.18
Community Services3 8.60 19.00 27.28 29.67
Community Development 11.47 12.00 11.62 11.10
Subtotal General Fund 126.47 145.50 148.56 159.41
Measure J-20 Fund
Police - - - -
Fire and Emergency Services - - - -
Public Works - - - -
Subtotal Measure J-20 Fund - - - -
Internal Service Funds4
Information Technology - - - -
Fleet and Equipment - - - -
Risk Management - - - -
Subtotal Internal Service Funds - - - -
Downtown Parking Fund - - - -
Landscape and Lighting District Fund 1.00 1.00 0.85 0.88 Water Fund 19.00 18.50 22.68 25.12
Wastewater Fund 22.00 23.00 29.79 29.90
Airport Fund 2.00 1.00 1.42 1.82
Solid Waste Fund - - - -
Recycled Water Fund - - - -
Citywide Total 170.47 189.00 203.30 217.13
Notes:
Data Source:
City of El Paso de Robles payroll records and budget reports. 1 - A full-time employee is scheduled to work 2,080 hours per year including vacation and sick leave (2,912 hours per year for shift firefighters).
Full-time equivalent is calculated by dividing total labor hours by 2,080 (or 2,912 for shift firefighters). 2 - Prior to Fiscal Year 2016-17, the City's payroll system did not track total labor hours. As such, the information provided is the authorized budgeted position for the fiscal year.
3 - Beginning in Fiscal Year 2016-17, the City reorganized the park and facility maintenance functions from Public Works Department to the Community Services Department.
4 - In Fiscal Year 2021-22, the City reorganized information technology, fleet and equipment and risk management to internal service funds. In previous years, these positions were included in their applicable General Fund department. 194 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
8.71 7.91 9.92 4.51 5.64 6.13
8.56 7.49 7.34 8.61 9.14 9.03
53.23 54.71 54.92 59.78 60.49 60.18
36.98 43.94 47.22 42.45 35.63 34.00
18.64 19.16 17.70 16.25 23.63 28.69
29.16 26.90 26.13 25.45 28.77 32.62
11.97 13.27 13.89 15.59 16.98 16.47
167.25 173.38 177.12 172.64 180.28 187.12
- - 0.44 1.49 5.47 10.94
- - 0.90 5.34 14.32 17.66
- - 0.15 1.82 1.70 2.42
- - 1.49 8.65 21.49 31.02
- - - 4.59 5.02 4.77
- - - 2.34 2.83 3.24
- - - - 0.48 0.50
- - - 6.93 8.33 8.51
- 0.66 1.02 1.45 2.42 1.92
1.08 2.16 2.76 2.61 1.44 1.30
23.63 24.08 22.11 20.93 22.76 24.66
29.92 29.14 29.46 27.44 27.31 26.10
2.31 1.70 2.09 2.33 2.41 3.26
- - - - 0.17 1.02
- - - - - 0.67
224.19 231.12 236.05 242.98 266.61 285.58
195 Attachment 1
City of El Paso de Robles
OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Function/Program 2014-15 2015-16 2016-17 2017-18
Public safety
Police
Physical arrests 1,438 1,566 1,669 1,731
Parking violations 428 449 502 534
Traffic violations 1,839 2,613 2,705 2,442
Emergency services
Emergency responses 3,260 3,747 3,790 3,812
Fires extinguished 97 109 131 131
Inspections 626 416 489 756
Utilities
Water operations
New connections 50 65 54 22
Water main breaks 2 3 - 4
Average daily production1 5.59 4.43 4.70 5.34
Peak daily production1 7.50 8.45 8.67 9.42
Wastewater
Average daily sewage treatment1 2.70 2.70 2.60 2.40
Community services
Library services
Volumes in collection 68,678 79,003 67,138 60,899
Total volumes borrowed 234,730 276,938 253,644 243,572
Program Attendance N/A N/A N/A N/A
Door Count N/A N/A N/A N/A
Total Circulation N/A N/A N/A N/A
Recreation services
Athletic field permits issued 3,341 3,286 3,295 3,439
Activity admissions 25,218 35,127 37,382 48,300
Recreation programs
Number of programs N/A N/A 5,549.00 4,693
Number of program participants N/A N/A 64,467.00 58,391 Recreation programs
Athletic facilities- number of reservations N/A N/A 3,302.00 2,716 Recreation facilities- number of reservations N/A N/A 683.00 572 Number of reservation participants N/A N/A 259,296.00 249,385 Community development
Building permits issued 876 1,024 836 811
Building inspections conducted 3,543 3,907 3,131 3,064
Residential units constructed 39 153 65 244
Building commercial square footage N/A N/A N/A 105,000.00 Total Permit Valuation 33,682,000 60,561,000 45,238,000 85,944,000 Note 1: In millions of gallons
Data Source:
City of El Paso de Robles
196 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
1,558 1,555 1,487 1,495 1,815 2,154
291 511 1,883 8,249 11,011 7,004
2,530 2,758 2,752 2,407 3,245 2,955
3,827 3,948 3,853 4,662 4,748 4,777
120 118 110 138 187 144
525 757 130 493 917 1,198
26 34 22 22 55 47
3 4 5 10 4 10
5.50 5.09 4.96 5.22 4.83 4.60
8.46 8.47 9.31 8.97 9.45 9.99
2.20 2.20 2.40 2.40 2.40 2.40
72,970 62,808 61,862 63,064 N/A 47,206
262,551 195,456 176,223 180,800 N/A 192,738
N/A 8,506 8,937 9,968 10,428 14,334
N/A 109,547 54,911 94,696 104,987 119,060
N/A 245,046 230,815 237,761 270,665 336,690
N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
5,493 5,503 3,034 4,414 6,980 7,997
62,705 53,154 25,313 36,723 54,010 54,490
3,041 2,318 2,298 3,551 3,630 3,532
714 668 302 1,397 1,496 1,395
205,728 235,520 83,663 361,555 478,354 676,705
1,076 1,069 996 1,131 1,367 1,261
3,905 3,898 2,972 2,971 4,955 5,424
117 32 56 191 269 274
386,792 41,192 167,311 246,947 221,665 360,114
76,500,981 28,179,208 51,983,603 135,397,861 110,916,498 136,887,738 197 Attachment 1
City of El Paso de Robles
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Function/Program 2014-15 2015-16 2016-17 2017-18
General government
Personal computers 225 225 242 249
Public safety
Police stations 1 1 1 1
Patrol units1 14 14 14 14
Fire stations 2 2 2 2
Public works
Streets (in miles) 173.5 173.5 N/A N/A
Streets (in lane miles) N/A N/A 329.40 N/A
Streets (in center line miles, including alleys) N/A N/A N/A 160.00 Traffic signals 26 26 27 27
Bridges 4 4 4 4
Airports 1 1 1 1
Water
Fire hydrants 1,849 1,852 1,856 1,868
Storage tanks 4 4 4 4
Storage capacity (in millions of gallons) 12 12 12 12
Water mains (in miles) 174 175 175 175
Wastewater
Sanitary sewer (in miles) 140 140 140 140
Storm sewer (in miles) 15 15 15 15
Treatment capacity (in millions of gallons) 5 5 5 5
Community services
Park acreage 101 101 101 101
Pools 4 4 4 4
Playgrounds 11 11 11 12
Baseball/softball fields 11 11 11 11
Soccer/football fields 6 6 6 6
Community centers 2 2 2 2
Notes:
Data Source:
City of El Paso de Robles
1 - In FY 2020-21, total patrol units includes all vehicles capable of being used for patrol purposes. In year's past, only "black and white" patrol units and detective vehicles were counted. 198 Attachment 1
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
251 264 269 272 272 297
1 1 1 1 1 1
15 15 18 26 30 43
2 2 2 2 2 3
N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
202.8 202.8 202.8 202.8 202.8 202.8
28 28 28 28 28 28
4 4 4 4 4 4
1 1 1 1 1 1
1,876 1,897 1,902 1,910 1,914 1,920
4 4 4 4 4 4
12 12 12 12 12 12
178 178 178 178 178 180
126 126 126 126 127 127
15 15 15 15 15 15
5 5 5 5 5 5
101 101 101 101 101 101
4 4 4 4 4 4
12 12 12 12 12 12
11 11 11 11 11 11
6 6 6 6 6 6
2 2 2 2 2 2
199 Attachment 1
THIS PAGE IS INTENTIONALLY LEFT BLANK
200 Attachment 1
Council Agenda Report
From: Kim Porter, Stormwater Manager
Subject: Approval of a Resolution Awarding a Professional Services Agreement to Rick Engineering to Update the 2007 Storm Drain Master Plan
CEQA Determination: The City finds that this action is not a project under the California Environmental Quality Act pursuant to State CEQA Guidelines, §§ 15060, subd. (c)(2)-(3), 15378, where it can be seen with reasonable certainty the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment.
Date: January 15, 2025
Facts
1. The current Storm Drain Master Plan (SDMP) was developed in 2007. The SDMP is a strategic planning guide for managing stormwater to reduce flooding, protect water quality and enhance infrastructure resilience. In addition, the SDMP allows staff to identify future capital improvement projects to enhance the City storm drain conveyance system. An update is needed to better optimize long-term planning scenarios to protect and improve the City infrastructure allowing City staff to respond adequately to storm events.
2. On August 21, 2024, the City issued a Request for Proposal (RFP) to update the City’s 2007 Storm Drain Master Plan. Six (6) firms responded to the City’s request which had been expanded to include green street considerations and opportunities, as well as potential funding sources such as grants.
3. On October 4, 2024, the proposal review committee of David LaCaro, Public Works Operations Manager, Ditas Esperanza, Capital Projects Engineer, and Kim Porter, Stormwater Manager, ranked each proposal using a standardized and weighted ranking system, determined two qualified consulting firms, and conducted two virtual interviews to meet the candidates and select the appropriate consulting firm.
4. The committee concluded that the proposal submitted by Rick Engineering was the most complete and comprehensive proposal, demonstrating the most experience in updating a municipality’s Storm Drain Master Plan.
5. In order to develop comprehensive and useful SDMP, city staff proposes to develop the SDMP in two phases. Phase 1 will include, at a minimum, a complete hydrological study that will examine current conditions as well as future build-out conditions, pursue grant funding for future capital improvements, and ensure compliance with current regulations. Phase 2 will recommend improvements to identified infrastructure deficiencies, which will strengthen the City’s ability to become climate resilient.
6. The FY 2024-25 Operating and Capital Budget included appropriations of $200,000 to update the SDMP. These funds will be sufficient to achieve the Phase 1 goals as well as provide the City with a SDMP-Technical Study. The SDMP-Technical Study will lay the groundwork for the Phase 2, SDMPAction Plan, which will provide the city with specific, recommended infrastructure improvements.
Options
1. Take no action;
2. Authorize the City Manager to execute a Professional Services Agreement with Rick Engineering in an amount not to exceed $199,980; or
3. Provide alternative direction to staff.
Analysis and Conclusions
Rick Engineering has demonstrated the ability to develop a comprehensive strategy for managing stormwater to reduce flooding, protect water quality and enhance infrastructure resilience. The phased approach will allow for development of a comprehensive SDMP providing the City with both a technical study and an action plan. The technical study will compile and hydrological model the storm drain system.
The action plan will evaluate climate resiliency and include recommendations for improved infrastructure.
The Storm Drain Master Plan will:
Create a strategic planning guide that assesses the current storm drain infrastructure, capacity and effectiveness.
Identify flood prone areas and propose implementing infrastructure to manage excess water. Develop strategies to reduce pollution from stormwater runoff. i.e. filtration, detention, etc. Ensure compliance with local, state and federal regulations. Balance initial costs with long-term benefits and maintenance expenses. Technical Study Storm Drain Master Plan (Phase 1) will include data collection, funding and grant opportunity strategies as well as modeling and analysis of the existing system. Recommend CIP improvements in order to become more climate resilient, which will be included in the Action Plan (Phase 2). Planning for climate resiliency and associated improvements are in the best interest of the community and are not necessarily a permit requirement.
As part of project management, staff will work with Rick Engineering to ensure the Phase 2 scope will provide a list of funding sources, priority CIP projects, and estimated costs for the improvements. Staff plans to request the development of the action plan at a later date.
Fiscal Impact
The total cost of the contract to Rick Engineering to update of the Storm Drain Master Plan is $199,980.
This was an anticipated study and included as part of the City’s Operating and Capital Budget. As such, no further action is necessary.
CEQA
The City finds that this action is not a project under the California Environmental Quality Act pursuant to State CEQA Guidelines, §§ 15060, subd. (c)(2)-(3), 15378, where it can be seen with reasonable certainty the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment.
Recommendation
Approve Resolution 25-XXX, authorizing the City Manager to execute a Professional Services Agreement with Rick Engineering in the amount not to exceed $199,980, authorizing the City Manager, in consultation with the City Attorney, to make any minor, technical, or non-substantive changes to the Agreement that are consistent with the Council action.
Attachments
1. Resolution 25-XXX – Storm Drain Master Plan
2. Proposal – Rick Engineering
Attachment 1
RESOLUTION 25-XXX
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES
AUTHORIZING THE CITY MANAGER TO EXECUTE A PROFESSIONAL SERVICES AGREEMENT WITH
RICK ENGINEERING FOR THE STORM DRAIN MASTER PLAN UPDATE AND PROGRAM SUPPORT SERVICES IN AN AMOUNT NOT TO EXCEED $199,980.
WHEREAS, the SDMP is a strategic planning guide for managing stormwater to reduce flooding, protect water quality and enhance infrastructure resilience. In addition, the SDMP allows staff to identify future capital improvement projects to enhance the City storm drain conveyance system. The 2007 Storm Drain Master Plan update is needed to provide a strategic planning guide for managing stormwater to reduce flooding, protect water quality, enhance infrastructure resilience, and ensure compliance with local, state and federal regulations; and WHEREAS, on August 21, 2024, the City issued a Request for Proposals from qualified engineering firms to provide professional services for the Storm Drain Master Plan update. Staff received 6 proposals from qualified firms; and
WHEREAS, on October 4, 2024, the proposal review committee of David LaCaro, Public Works Operations Manager, Ditas Esperanza, Capital Projects Engineer, and Kim Porter, Stormwater Manager, ranked each proposal using a standardized and weighted ranking system, determined two (2) qualified consulting firms, and conducted two virtual interviews to meet the candidates and select the appropriate consulting firm; and
WHEREAS, Rick Engineering is the most qualified firm and selected to update the Storm Drain Master Plan, with a proposal amount of $199,980 to complete the Storm Drain Master Plan-Technical Study; and
WHEREAS, a Technical Study (Phase 1) will provide comprehensive data collection and analysis, identify funding and grant opportunity strategies as well as conduct citywide hydrologic modeling and analysis of the existing storm drainage system. The Technical Study will be used to create the Action Plan (Phase 2) that will recommend capital improvements for long-term enhancements of the existing storm drain infrastructure; and
WHEREAS, on June 18, 2024, the City Council adopted the 2024-25 budget and appropriated $200,000 in the Stormwater Professional Services budget to update the City’s 2007 Storm Drain Master Plan, so there is no additional expenditure required.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:
Section 1. All of the above recitals are true and correct and incorporated herein by reference.
Section 2. The City Council hereby authorizing the City Manager to execute a Professional Services Agreement with Rick Engineering in the amount not to exceed $199,980 to update the 2007 Storm Drain Master Plan, and authorizes the City Manager to execute the Agreement, subject to any minor, technical, or non-substantive changes as approved by the City Manager in consultation with the City Attorney.
Attachment 1
Section 3. The City finds that this action is not a project under the California Environmental Quality Act pursuant to State CEQA Guidelines, §§ 15060, subd. (c)(2)-(3), 15378, where it can be seen with reasonable certainty the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment.
APPROVED this 15th day of January, 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
John Hamon, Mayor
ATTEST:
Melissa Boyer, City Clerk
`
December 12, 2024
Ms. Kim Porter
Stormwater Program Manager
City of Paso Robles, Public Works Department
1000 Spring Street
Paso Robles, California 93446
SUBJECT: PROFESSIONAL ENGINEERING SERVICES FOR THE STORM DRAIN MASTER PLAN (CITY PROJECT NO. DPW 24-17)
Dear Ms. Porter:
The following document outlines the scope of work for the City of Paso Robles Storm Drain Master Plan (SDMP) project. This work will be performed by RICK and its sub-consultant referred to as (RICK). It has been revised to enhance clarity, consistency, and focus. Below is the updated scope of work, including task descriptions, deliverables, and key considerations:
TASK 1. PROJECT MANAGEMENT, MEETINGS, AND COORDINATION
Coordination with City staff is fundamental to developing a useful SDMP that meets the City’s project goals and aligns with the intended uses. Meetings will be focused on data delivery, and review by City staff to stay on schedule and allow for regular input on project progress.
RICK will attend the following meetings with City staff:
• Coordination with City Staff
• Kickoff Meeting
• Bi-Weekly Team Meetings
o For the initial two (2) months of the project, the team will have bi-weekly meetings.
These meetings will be centered around:
Documentation of institutional knowledge
Review of missing storm drain data and potential surveying needs Review of methodologies and planning criteria
• Team Meetings
o During this project phase:
Review of missing storm drain data and field assessment needs Review of methodologies and planning criteria
Review of preliminary H&H modeling results & deficient systems Up to two (2) additional meetings as needed
o Subsequent phase:
Review of Proposed CIP Projects
Review of cost estimates, funding strategies, and PCR options Review of Draft SDMP report
• Public Meetings (Subsequent phase)
• RICK will prepare presentations and present at up to two public meetings *Note -Each meeting is assumed to be for up to two hours with two staff from RICK.
Attachment 2
Ms. Kim Porter
December 12, 2024
The Project Team will work closely with City staff to ensure open communication during the duration of the project providing monthly progress memorandums, schedule updates, and invoicing. Weekly internal staff meetings will ensure that project tasks are proceeding as scheduled to meet the City’s needs. Questions requiring City input will be coordinated immediately to maintain the project schedule. No out-of-scope work will be performed without prior discussion and written approval from City staff.
Deliverables:
• Meeting agendas and minutes for up to 10 meetings.
• Monthly progress memorandums.
TASK 2. DATA COLLECTION AND COMPILATION
Masterplan Overview:
• Review the 1976 and 2007 Master Plans to summarize findings and inform future recommendations.
• Compile supplemental data, such as technical reports, FEMA information, and GIS datasets (storm drain inventory, LiDAR topography, land use data, etc.).
Compile GIS Data
RICK will coordinate with the City to obtain the latest version of all existing digital GIS databases available to support the development of the SDMP. The data provided by the City should include the following:
• Current GIS Storm Drain Inventory data, including size, material, shape, flowline elevations, and plan number references.
• General Plan Land Use database for areas within the City Municipal Boundary. • Most recent LiDAR topographic data.
• Existing BMP and Detention Basin GIS Databases, including facility characteristics, flowline elevations, plan references, and maintenance information. • Records of historic flooding concerns, or maintenance concerns within the City. • Pertinent reports, studies, plans, or documents related to the City’s drainage infrastructure that would influence the development of the SDMP.
Known Historical Conveyance Issues:
• Coordinate with City staff during the kickoff meeting to gather institutional knowledge about known flooding or maintenance problem areas and specific areas of interest. • Annual Flood Areas:
o Review areas prone to frequent flooding due to undersized systems or disrupted drainage patterns.
o Provide recommendations for mitigating recurring issues.
Attachment 2
Ms. Kim Porter
December 12, 2024
• Conveyance Failures:
o Analyze causes of past failures, including aging infrastructure, insufficient pipe capacity, and blockages.
o Propose long-term solutions to prevent future incidents.
Regulatory Setting:
• Compliance with local, state, and federal regulations, including:
o Clean Water Act.
o NPDES General Permit No. CAS000004.
o State Water Resources Control Board Water Quality Order No. 2013-0001-DWQ. o Central Coast Regional MS4 Permit (Order R3-2013-0032). o County of San Luis Obispo’s Post Construction Requirements Handbook (2017). o FEMA floodplain management standards.
• Address regulatory requirements to minimize environmental impacts and ensure flood risk management meets standards.
Identify Critical Data Gaps:
• Review data for missing or incorrect attributes (e.g., pipe size, material, flowline elevations).
• Plan for field verification and gap-filling procedures.
Identify Missing Infrastructure
• Visual Identification of Missing Infrastructure:
o Use the most recent LiDAR, imagery, and Google Street View to identify missing inlets, cleanouts, storm drains, and flowlines.
Field Verification
• Gap-Filling Procedures:
o Automated interpolation of missing data (e.g., elevations, size, material) using upstream/downstream consistency.
o Where as-built drawings are available they will be digitized. o Field assessments are required when interpolation and as-builts are insufficient. • Field Assessment Plan:
o Three (3) days of field assessments by engineering staff for missing critical data (e.g., size, material, invert elevations).
o Assets prioritized from highest to lowest criticality within allocated time. • Focus Areas:
o Backbone infrastructure with diameters ≥36”.
o Specific focus on priority drainage systems and priority areas identified during project planning.
Attachment 2
Ms. Kim Porter
December 12, 2024
Compile and Horizontally Correct GIS Data
• Compilation of GIS Datasets:
o Generate composite datasets formatted for GIS-based Hydrologic and Hydraulic Modeling.
o Include the following data:
Storm Drainage Infrastructure
Land Use/Vegetation
Hydrologic Soil Type
• Critical Information Requirements:
o Focus on pipe diameter and material.
o Assume flowlines at a standard depth where necessary. • City Review:
o Submit datasets for City review and concurrence before initiating hydrologic and hydraulic modeling.
Scope Limitation:
• Scope includes up to 160 hours of GIS edits assuming approximately forty (40) hours per drainage area focused around high priority areas.
• The level of effort assumes we will be incorporating approximately 5% more storm drain facilities and backfilling data for previously mapped facilities. • Inventory, as-built digitization, and modeling of facilities beyond these assumptions are excluded from this initial phase of work.
Deliverables:
• Interim Technical Memo (and ultimately in the SDMP Report) including:
o Comprehensive review and summary of the 1976 and 2007 Master Plans o Summary of regulatory compliance findings.
o Data gap analysis and field verification plan.
• GIS-based maps of flood-prone areas and conveyance failures. • Updated GIS-based storm drain inventory.
TASK 3. HYDROLOGIC AND HYDRAULIC (H&H) MODELING AND ANALYSIS Compile Hydrologic Data
• Sub-Catchment Delineations:
o Use a semi-automated process to generate sub-catchment delineations based on LiDAR or DEM surface data to existing drainage infrastructure. o Include delineations to inlets and other collection points, including backbone systems where localized data is unavailable.
o Delineate contributing areas outside of Paso Robles for larger-scale analysis. o Delineations will include necessary attributes for hydrologic calculations such as longest flow path, width, and slope.
• Scope Assumptions:
o Assume up to 1,600 delineations for existing and additional inlets (5% increase over 1,497 inlets in inventory).
Attachment 2
Ms. Kim Porter
December 12, 2024
o Additional delineations for remaining areas broken into roughly 40-acre zones. o Individual verification of delineations in the vicinity of high priority areas. • Hydrologic Parameters and Methodology:
o Use GIS procedures to calculate SWMM parameters for each sub-catchment. o Incorporate General Plan Land Use Data, Vegetative Cover Data, USGS Soils Data, and LiDAR Data (2014 or equivalent).
• Rainfall Data Review and Hyetograph Development:
o Review NOAA Atlas 14 data for Paso Robles to develop a rainfall intensity-duration relationship for the 2-year, 10-year, 25-year, and 100-year storm events. o Use this relationship to generate a rainfall hyetograph for hydrologic modeling in the Paso Robles Storm Drain Master Plan.
Existing Condition 1D/2D Hydrologic and Hydraulic (H&H) Models • H&H Model Development:
o Import developed watersheds, rainfall hyetographs, and GIS Storm Drainage Inventory database into PCSWMM.
o Create dynamically coupled 1D/2D hydrologic and hydraulic (H&H) models extending from upstream backbone systems to major outfalls. o Use 2D surface mesh to model surface attenuation, split flow conditions, and visual limits of inundation in critical areas.
o Exclude major FEMA-mapped channels from modeling scope. • Multiple Models for Hydrologically Isolated Areas:
o Develop separate models for the four (4) hydrologically isolated areas due to multiple discharge locations within Paso Robles.
West – includes Theatre/Ramada Drive
Northeast
East
Southeast
o Distinct drainage areas and their conveyance systems will be described in the report.
• Scoping Assumptions:
o Revised H&H modeling will not be performed for FEMA-mapped channels with significant upstream drainage areas outside city limits. o The first phase will focus on known City hotspots and will complete approximately seventy five percent (75%) of the four (4) distinct modeling areas.
Stormwater Model Findings
• Setting/Existing Conditions:
o Assess watershed characteristics and conveyance systems (pipes, channels, detention basins).
o Document flooding areas and conveyance failures.
o Evaluate compliance with local, state, and federal regulations. • Storm Drain System Analysis:
o Analyze infrastructure performance by study area (West, Northeast, East, Southeast).
o Highlight deficiencies and recommend improvements.
o Identify system deficiencies:
Attachment 2
Ms. Kim Porter
December 12, 2024
Hydraulic grade line vs. ground elevation,
Calculated discharge vs. pipe capacity,
Pipe flow depth vs. pipe diameter, and
Number of structures inundated.
Contributing area to future development locations to determine if additional infrastructure is required
• These comparisons will be used by RICK to identify which pipes are surcharged, resulting in flooding at varying storm intervals and where additional or upsized infrastructure could alleviate problematic surface flooding. Summaries of the compiled results will be presented to the City for review and highlight areas most typically prone to flooding. This is a good time to meet with the City’s field staff, as historically, they provide invaluable information on the flooding seen throughout the City and verify modeling results with field conditions during storm events.
Climate Change Scenarios (Subsequent Phase)
• Develop Climate Change Scenarios:
o Gather Regional Climate Data: Use climate projections from the California Department of Water Resources (DWR) or similar trusted sources. o Develop Modified Hyetographs: Using the research completed to develop modified hyetographs to model the change in intensity of rainfall due to climate change. • Model Climate Change Scenarios:
o Update Inputs: Modify the H&H model with climate-adjusted inputs based on the scenarios developed.
o Run Simulations: Simulate future hydrologic conditions under the selected scenario. Run climate change scenario for each model for the 2-year, 10-year, 25- year, and 100-year storm events for a total of 16 model runs. o Analyze Results: Compare outcomes to current conditions to identify potential risks or changes.
o Plan Adaptations: Use results to design strategies like upgrading infrastructure or updating policies to mitigate climate impacts.
Deliverables:
• GIS-based maps and files of hydrologic parameters.
• Existing condition 1D/2D H&H PCSWMM model files for 2-, 10-, 25-, and 100-year storm events. Current and future (climate change) scenarios will be included in subsequent phase.
• GIS based web-application of existing drainage infrastructure and modeling results. • PowerPoint presentation of stormwater model results, including peak discharge, flood risk, and water quality assessments.
• Documentation of findings of this section in the SDMP document.
Attachment 2
Ms. Kim Porter
December 12, 2024
TASK 4. STORM DRAIN BASINS (Subsequent Phase)
Evaluation of Existing Basins
• Functionality Assessment:
o Analyze the current performance and condition of up to 10 major storm drain basins in Paso Robles.
o Focus on their effectiveness in managing stormwater.
Updated Design Standards
• Recommendation for Updates:
o Propose revisions to basin design standards to enhance performance. o Incorporate modern practices for flood control and water quality management.
Dry-Weather Flow Issues
• Documentation and Review:
o Record instances of dry-weather flow issues.
o Review historical solutions implemented to address these challenges.
Stormwater Control Measures (SCMs) vs. Flood Control
• Differentiation and Balance:
o Distinguish between SCMs designed to improve water quality and those aimed at flood control.
o Ensure a balanced approach to future basin designs and upgrades.
Deliverables (Subsequent Phase)
• Provided Documentation:
o Assessment of basin functionality and condition.
o Recommendations for updated basin design standards.
o Documentation of dry-weather flow issues and solutions. o Clear distinction between SCMs and flood control features. o Inclusion of findings in the SDMP document.
TASK 5. RECOMMENDED IMPROVEMENTS
CIP Recommendations (Subsequent Phase)
• Propose Drainage Improvements:
o Propose drainage improvements that include sustainable, multi-benefit solutions such as Green Street projects.
o Ensure alignment with Paso Robles’ goals for enhanced stormwater management, public safety, and environmental sustainability.
o Identify additional potential project opportunities using GIS-based analysis.
Attachment 2
Ms. Kim Porter
December 12, 2024
o Focus on areas of public ownership zoned for open space, parks, or similar land uses near storm drain infrastructure.
o Provide the city with a list, GIS layer, and map of additional potential regional improvement projects.
• Coordination for Regional Projects:
o Identify and incorporate potential regional improvements, including:
Regional detention basins.
Stream rehabilitation projects.
Regional water quality improvements.
o Include currently planned regional projects in the existing Storm Drain Master Plan (SDMP).
CIP Prioritization (Subsequent Phase)
• Bundling CIP Projects:
o Bundle up to 15 Capital Improvement Projects (CIPs) into relevant project areas for implementation.
o Include improvements to backbone infrastructure, extensions/additions for sustainable development, and multi-benefit projects for Regional MS4 Permit compliance.
• Prioritization Matrix:
o Develop a prioritization matrix to evaluate project benefits using:
Modeling results (e.g., deficiencies and surcharge).
GIS data (e.g., facility age, location, relevance to structural inundation). o Review and refine prioritization methodology with Paso Robles staff, leveraging inhouse GIS tools and experience.
Cost of Improvements (Subsequent Phase)
• Unit Cost Research:
o Research local bid history and recent CIP/DMP project experience to establish unit costs for construction.
o Provide unit costs to the city for review and concurrence before estimating project costs.
• Cost Estimates:
o Deliver generalized order-of-magnitude opinions of probable construction cost for each recommended facility.
o Include estimates for city-wide drainage infrastructure capital costs beyond the selected CIP projects.
• Integration into SDMP:
o Incorporate bundled CIP projects and cost estimates into the SDMP document.
Future Expansion Considerations (Subsequent Phase)
• Identify Expansion Projects:
o Focus on the West, Northeast, East, and Southeast study areas. • Plan for Capacity Needs:
o Address current and future infrastructure demands.
Attachment 2
Ms. Kim Porter
December 12, 2024
• Support Growth:
o Align projects with future development projections.
• Enhance Resilience:
o Incorporate green infrastructure for sustainable, long-term solutions.
Proposed Condition Modeling (Subsequent Phase)
• Develop Proposed Condition Models:
o Update the existing H&H models to reflect proposed infrastructure improvements and recommendations.
o Run each of the proposed condition models under for the current 2-year, 10-year, 25-year, and 100-year storm events for a total of 16 model runs. o Run each of the proposed condition models under for the climate change 2-year, 10-year, 25-year, and 100-year storm events for a total of 16 model runs. • Analyze Proposed Condition Models:
o Assess impacts of proposed improvements.
Initial Funding and Grant Opportunity Strategy Support
• Planning Grant
o RICK will host in-person or virtual grant preparation kick-off meeting between RICK and City Staff.
o RICK will advise City Staff on best fit grant opportunities by email, with an explanation.
o City staff will provide RICK “go ahead,” to prepare grant application. o RICK will send the City list of any additional information needed for grant application – including a list of stakeholders for potential letters of support. o RICK will prepare draft letters of support and send them to stakeholders to attach to their letterhead and sign.
o RICK will provide the City complete draft of the grant application at least one week before the final deadline.
o City Staff will provide and feedback they wish to incorporate into the grant application at least 48 hours prior to grant deadline.
o RICK will submit a grant application to the granting agency prior to the grant application deadline.
Deliverables (Current Phase):
• Best fit grant opportunity(ies) email
• Draft letters of support
• Draft Grant Application
• Final Grant Application
• Documentation of findings.
Deliverables (Subsequent Phase):
• GIS layer with project locations, contributing areas, and recommended project types.
Attachment 2
Ms. Kim Porter
December 12, 2024
• For review and concurrence, the results of the bundling and prioritization of recommended improvement will be shared with the City.
• GIS storm drain inventory with CIP recommendations, including Multi-Benefit Green Street project opportunities
• For review and concurrence, a spreadsheet of unit costs will be provided to the City prior to applying the costs to CIPs
• GIS storm drain inventory with Estimated Construction Costs for CIP projects (and overall recommendations)
• Outline of future expansion projects in each study area and documentation of findings of this section in the SDMP document.
• Proposed condition H&H model files for 2-, 10-, 25-, and 100-year storm events and climate change scenarios.
• GIS based web-application of existing drainage infrastructure, recommended infrastructure, and modeling results.
TASK 6. MAINTENANCE AND REPLACEMENT (Subsequent Phase)
Valuation of Costs
• Principal Costs:
o Summarize the primary costs associated with maintaining and replacing storm drain infrastructure.
o Focus on critical components such as pipes, channels, and storage facilities. • Life Cycle Costs:
o Provide general life cycle cost estimates, including:
Annual operations and maintenance expenses.
Replacement costs.
o Support long-term financial sustainability and system reliability through these estimates.
Deliverables:
• Valuation of principal and life cycle costs for infrastructure maintenance. • Documentation of findings of this section in the SDMP document.
TASK 7. DRAINAGE STANDARDS (Subsequent Phase)
Deliverables
• Placeholder section in SDMP
TASK 8. PCR PROGRAM AND CREDIT TRADING (Subsequent Phase) Deliverables
• Placeholder section in SDMP
Attachment 2
Ms. Kim Porter
December 12, 2024
TASK 9. DELIVERABLES
Phase 1 – Technical Study SDMP (Current Phase):
• Technical Study SDMP - Submit a Technical Study SDMP outlining the work completed and the results of the current modeling efforts
• GIS web application (available for milestone review).
Phase 2 – Action Plan SDMP: (Subsequent Phase)
• Submit DRAFT Action Plan SDMP for City review, including all sections, exhibits, and GIS data and incorporating the Technical Study SDMP.
• Address City comments and finalize the comprehensive SDMP. • Deliver a GIS web application for City reference and periodic updates. • Supporting documentation and GIS datasets.
Attachment 2
Labor
Classification
Principal
Associate
Principal
Associate/Manager
Principal Project
Engineer
Associate Project
Engineer
Principal Water
Resources
Designer
Associate Water
Resources
Designer
Assistant Water
Resources
Designer
GIS Asset
Manager
Associate GIS
Project Manager
GIS Programmer
Grant Writing
Specialist
RICK Labor Cost
Reimbursable
Expenses
RICK Total Cost
Phase 1 CostPhase 2 Cost
Brendan Hastie
Tom Martin
Travis Koch
Andrew Thies
David Montgomery,
Laura Henry, Kevin
McKinnon
Bavya Vuppalapati
Carlee Hasenin
Rohr
Callum McCrae
Mikala Randich
Mario Terrazas
Ben Alonzo
Sarah Woolsey
Task Billing Rates $290 $270 $250 $200 $185 $145 $135 $120 $195 $175 $170 $175 Meetings and Coordination (10 meetings) per Phase 16 4 4 60 20 4 $22,200 $22,200 Project Management (12 months) per Phase 8 60 $14,320 $14,320 Task 1 Sub-Total 24 4 4 120 0 0 20 0 4 0 0 0 $36,520 $0 $36,520 $18,260 $18,260 Master Plan Overview 4 24 $4,040 $4,040
Compile GIS Data 4 8 16 $4,680 $4,680
Known Historical Conveyance Issues 2 2 8 16 4 $5,500 $5,500 Regulatory Setting 1 2 4 20 8 $7,310 $7,310
Identify Critical Data Gaps 8 24 8 20 $9,300 $9,300
Identify Missing Infrastructure 8 32 20 $9,420 $9,420
Field Verification 24 24 $8,040 $200 $8,240
Compile and Horizontally Correct GIS Data 8 40 40 40 40 $25,000 $25,000 Task 2 Sub-Total 1 4 6 84 48 40 168 48 0 60 0 0 $73,290 $200 $73,490 $73,490 Compile Hydrologic Data 40 60 60 60 60 $43,100 $43,100
Existing Condition 1D/2D H&H Models 1 4 80 20 80 80 160 $62,590 $62,590 Stormwater Model Findings 1 4 8 20 $5,590 $5,590
Climate Change Scenarios (Subsequent Phase) 2 8 24 80 40 40 $32,380 $32,380 Task 3 Sub-Total 4 0 16 152 160 140 200 260 0 0 0 0 $143,660 $0 $143,660 $83,460 $60,200 Evaluation of Existing Basins 6 16 20 40 $13,000 $13,000 Updated Design Standards 1 2 6 16 8 $6,610 $6,610
Dry-Weather Flow Issues/History 2 8 8 $3,180 $3,180
Stormwater Control Measures (SCMs) vs. Flood Control 2 6 8 8 $4,760 $4,760 Task 4 Sub-Total 3 2 48 0 20 64 0 0 0 0 0 $27,550 $27,550 $27,550 CIP Recommendations (Subsequent Phase) 1 1 16 8 16 20 $10,260 $10,260 Cost Loaded Work Plan
City of Paso Robles
Professional Engineering Services for the Storm Drain Master Plan
RICK ENGINEERING COMPANY
Task 1: Project Management and Meetings
Task 2: Data Collection and Compilation
Task 3: Existing Condition H&H Modeling and Analysis
Task 4: Storm Drain Basins (Subsequent Phase)
Task 5: Recommended Improvements
Attachment 2
Labor
Classification
Principal
Associate
Principal
Associate/Manager
Principal Project
Engineer
Associate Project
Engineer
Principal Water
Resources
Designer
Associate Water
Resources
Designer
Assistant Water
Resources
Designer
GIS Asset
Manager
Associate GIS
Project Manager
GIS Programmer
Grant Writing
Specialist
RICK Labor Cost
Reimbursable
Expenses
RICK Total Cost
Phase 1 CostPhase 2 Cost
Brendan Hastie
Tom Martin
Travis Koch
Andrew Thies
David Montgomery,
Laura Henry, Kevin
McKinnon
Bavya Vuppalapati
Carlee Hasenin
Rohr
Callum McCrae
Mikala Randich
Mario Terrazas
Ben Alonzo
Sarah Woolsey
Task Billing Rates $290 $270 $250 $200 $185 $145 $135 $120 $195 $175 $170 $175 Cost Loaded Work Plan
City of Paso Robles
Professional Engineering Services for the Storm Drain Master Plan
RICK ENGINEERING COMPANY
CIP Prioritization (Subsequent Phase) 1 1 8 8 8 40 8 $11,600 $11,600 Cost of Improvements (Subsequent Phase) 1 2 6 8 16 8 40 8 $14,850 $14,850 Future Expansion Consideration (Subsequent Phase) 1 2 8 8 16 8 20 $11,250 $11,250 Initial Funding and Grant Opportunity Strategy Support 8 12 80 $17,220 $17,220 Task 5 Sub-Total 4 6 14 48 48 40 132 0 0 16 0 80 $65,180 $0 $65,180 $17,220 $47,960 General Criteria $0 $0
Collection System, Channel, and Storage Facility Maintenance $0 $0 Valuation 2 16 20 4 8 $9,380 $9,380
Task 6 Sub-Total 0 2 0 16 20 0 4 0 0 0 0 8 $9,380 $0 $9,380 $9,380 Existing Drainage Engineering Standards/Designs $0 $0
Recommended Design Improvements/Amendments $0 $0
Task 7 Sub-Total 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0 $0
Program Description $0 $0
Credit Tracking Protocol $0 $0
Credit Value Evaluation $0 $0
Task 8 Sub-Total 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0 $0
Storm Drain Master Plan $0 $0
Technical Study SDMP 1 16 20 8 $7,550 $7,550
Draft Action Plan SDMP (Subsequent Phase) 2 2 4 20 80 20 40 20 $31,220 $31,220 Final Action Plan SDMP (Subsequent Phase) 1 1 16 20 8 8 8 $10,780 $10,780 Transfer Electronic Data/Information (Subsequent Phase) 1 4 16 8 16 $7,590 $7,590 Task 9 Sub-Total 4 4 4 56 0 0 136 0 36 64 36 0 $57,140 $0 $57,140 $7,550 $49,590 Total Project Hours 40 22 44 524 276 240 724 308 40 140 36 88 Total Project Cost $ 11,600 $ 5,940 $ 11,000 $ 104,800 $ 51,060 $ 34,800 $ 97,740 $ 36,960 $ 7,800 $ 24,500 $ 6,120 $ 15,400 $412,720 $200 $412,920 $199,980 $212,940 Task 6: Maintenance and Replacement (Subsequent Phase)
Task 7: Drainage Standards (Subsequent Phase)
Task 8: PCR Program/Credit Trading Program (Subsequent Phase) Task 9: Deliverables
Attachment 2
Council Agenda Report
From: David Athey PE, Water Resources Manager
Subject: Approval of a Resolution to Award of a Construction Contract for Water Services Installation Related to the Creston Road Rehabilitation Project CEQA Determination: The City finds that this action is categorically exempt from the California Environmental Quality Act (“CEQA”) under the Class 1 exemption, which applies to the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing structures, facilities, mechanical equipment, or topographical features where the project involves negligible or no expansion of existing or former use (State CEQA Guidelines, § 15301).
Date: January 15, 2025
Facts
1. On October 3, 2023, the City Council awarded a construction contract to Granite Construction for the Creston Road Corridor Phase 1 Project (Project).
2. The Project includes not only the road resurfacing from South River to Orchard Drive but also utility upgrades, sidewalk installation, and traffic signal installation.
3. The upgrade of the existing sewer line between Ferro Lane and Walnut Drive exposed a utility conflict with the existing water main in that the new sewer line will be closer than ten feet to the water line which is prohibited by the State.
3. This occurred because the water main was incorrectly located during design (the water line is old and the original record drawing information was incorrect).
4. This conflict will require additional abandonment of additional water main so that a ten-foot separation can be maintained between water and sewer pipes.
5. There are approximately thirty services that must be moved because they are in the extra section of waterline that will be abandoned.
6. This work is not a part of the Project as this section of main was not planned to be abandoned.
7. The City’s purchasing policy allows using an informal quote solicitation process for public works projects in the range of $60,000 to $200,000.
8. City staff received a low bid of $189,229 for the replacement of 30 water services from RCH Construction.
9. Staff reviewed the quote from RCH Construction and determined that it is a responsive and responsible bid.
Options
1. Take no action. This action will result in the City being out of compliance with State Division of Drinking Water Sewer separation standards and is therefore not recommended;
2. Award a contract to RCH Construction for the installation of thirty water services on Creston Road;
3. Provide alternative direction to staff.
Analysis and Conclusions
City Water Division staff solicited informal bids from seven contractors to provide 30 replacement water services. The water services will be moved from a four-inch main to an existing parallel watermain in Creston Road. The services must be moved to accommodate the abandonment of an additional length of four-inch water main. Given that the project is currently underway, time is of the essence. The following table outlines the contractors and bids received:
Bidder Amount
RCH Construction $189,229
Granite Construction $643,400
Spurrco Decline to Bid
Raminha Decline to Bid
Hartzel Decline to Bid
KW Construction Decline to Bid
J. Terra Construction
Fiscal Impact
The total cost of the construction contract to RCH Construction is $189,229. Because this cost was a result of the installation of the new wastewater line, funding for this portion of the project will be provided by the City’s Wastewater Enterprise Fund. These services would not need to be relocated if the sewer line was not installed.
CEQA
The City finds that this action is categorically exempt from the California Environmental Quality Act (“CEQA”) under the Class 1 exemption, which applies to the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing structures, facilities, mechanical equipment, or topographical features where the project involves negligible or no expansion of existing or former use (State CEQA Guidelines, § 15301).
Recommendation (Option 2)
Approved Resolution 25-XXX, authorizing the City Manager to approve a construction contract with RCH Construction to install thirty water services on Creston Road in the amount of $189,229 and appropriate Wastewater Fund reserves to cover this unanticipated project cost.
Attachments
1. Resolution 25-XXX – Installation of Thirty Water Services on Creston Road a. Exhibit A – RCH Construction Quote
b. Exhibit B – Granite Construction Quote
Attachment 1
RESOLUTION 25-XXX
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES
AWARDING A CONSTRUCTION CONTRACT TO RCH CONSTRUCTION TO INSTALL THIRTY WATER
SERVICES ON CRESTON ROAD
WHEREAS, the Creston Road Project (Project) was awarded for construction on October 3, 2023; and WHEREAS, the Project includes utility upgrades, sidewalk installation, and paving; and WHEREAS, the upgrade of the existing sewer line between Ferro Lane and Walnut Drive exposed a utility conflict with the existing water main; and
WHEREAS, the new sewer line will be closer than ten feet to the water line which is prohibited by the State; and
WHEREAS, the water main was incorrectly located during design as the water line is old and the original Record drawing information was incorrect; and
WHEREAS, the conflict will require additional abandonment of additional water main so that a ten-foot separation can be maintained between water and sewer pipes; and WHEREAS, there are approximately thirty services that must be moved because they are in the extra section of waterline that will be abandoned; and
WHEREAS, this work is not a part of the Project as this section of main was not planned to be abandoned; and
WHEREAS, the City’s purchasing policy allows using an informal quote solicitation process for public works projects in the range of $60,000 to $200,000; and WHEREAS, staff estimated the cost to be between $150,000 and $200,000; and WHEREAS, funding for this project will be provided by the City Wastewater Enterprise Fund; and WHEREAS, City staff received a low bid of $189,229 for the replacement of thirty water services from RCH Construction
WHEREAS, staff reviewed the quote from RCH Construction and determined that it is a responsive and responsible bid.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:
Section 1. All of the above recitals are true and correct and incorporated herein by reference.
Section 2. Award a construction contract to RCH Construction to install a portion of the Capitol Hill Road sewer crossing Creston Road, in the amount of $189,229.
Attachment 1
Section 3. Appropriate $189,229 from Wastewater Fund reserves to cover the increased project costs.
Section 4. The City finds that this action is categorically exempt from the California Environmental Quality Act (“CEQA”) under the Class 1 exemption, which applies to the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing structures, facilities, mechanical equipment, or topographical features where the project involves negligible or no expansion of existing or former use (State CEQA Guidelines, § 15301).
APPROVED this 15
th day of January, 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
John R. Hamon, Jr. Mayor
ATTEST:
Melissa Boyer, City Clerk
Exhibit A - RCH Construction Quote
Exhibit B - Granite Construction Quote
Export to be taken to City Yard and not Separated, City to Supply the following: Sand, Class 2 Base, cold mix, all piping materials and fittings, Shoring and Trench Plates.
Excludes paving, traffic control, bond.
RCH Construction
[email protected] 805-423-2920
12/13/24
189,229.00
Exhibit A
Exhibit A
Exhibit A
Exhibit A
Exhibit A
Exhibit A
Description Qty
Unit of
Measure Unit Rate Total
Water Service Traffic Control 1 LS $ 164,000.00 $ 164,000.00 Pothole 1 LS $ 61,000.00 $ 61,000.00
Install Services 30 EA $ 11,000.00 $ 330,000.00
Trench Patching 130 TN $ 680.00 $ 88,400.00
Total $ 643,400.00
Inclusions: This proposal includes all labor, equipment, trucking and traffic control to install the 1" water services in the locations shown in the attached drawing.
Exclusions: All materials required for the installation of 1" services including saddles, fittings, PP tubing, sand, base and HMA. Excludes replacement of curb gutter and sidewalk needed to install services, replacement paid at previous bid unit rates.
Exhibit B
Exhibit B
Exhibit B
Exhibit B
Exhibit B
Exhibit B
Exhibit B
CITY OF EL PASO DE ROBLES
“The Pass of the Oaks”
MEMORANDUM
To: Council Members
From: David Athey, Water Resources Manager
Subject: Addendum, Item P9: Approval of a Resolution to Award of a Construction Contract for Water Services Installation Related to the Creston Road Rehabilitation Project Date: January 15, 2025
Upon additional review of Item P9, it was determined by the Water and Wastewater Divisions staff that sharing the cost of these service replacements is appropriate. An additional length of water main was abandoned to make the 4-inch water main abandonment easier by stopping at the next existing cross-tie point between the two existing water mains. By going back to an existing cross-tie, it eliminated the need for a more expensive repair.
Therefore, it is appropriate for the Water Division to pay for 24 of the 30 service replacements.
Staff recommends the following changes, delineated by the bold text, to the Staff Report and Resolution:
Staff Report Change:
Recommendation: Approved Resolution 25-XXX, authorizing the City Manager to approve a construction contract with RCH Construction to install thirty water services on Creston Road in the amount of $189,229 and appropriate Water and Wastewater Fund reserves to cover this unanticipated project cost.
Resolution 25-XXX Change:
Section 3. Appropriate $189,229 from Water and Wastewater Fund reserves to cover the increased project costs.
Council Agenda Report
From: Ditas Esperanza, Capital Projects Engineer
Subject: Approval of a Resolution Awarding a Construction Contract for Road Repairs for the Serenade and Brahma Neighborhood (Zones 4C, 4F, and parts of 4I) Project CEQA Determination: The City finds that this action is categorically exempt from the California Environmental Quality Act (“CEQA”) under the Class 1 exemption, which applies to the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing structures, facilities, mechanical equipment, or topographical features where the project involves negligible or no expansion of existing or former use (State CEQA Guidelines, § 15301).
Date: January 15, 2025
Facts
1. In 2012, the voters of Paso Robles passed Measure E-12, a half cent supplemental sales tax measure.
Proceeds from this tax primarily funds the City’s Street Maintenance and Repair program.
2. On February 4, 2020, the City Council approved the updated Six-Year Street Maintenance and Repair Plan utilizing the remaining Measure E-12 supplemental sales tax revenues, since the tax has an automatic sunset of March 31, 2025 (this tax has since been extended, by Measure I-24).
3. Consistent with that plan, the fiscal year 2024-25 adopted budget included appropriations towards road maintenance repairs for the Serenade and Brahma neighborhood.
4. Plans and specifications were prepared and advertised for bid with an engineer’s estimate for the project of $1,290,000.
5. On December 5, 2024, four (4) bids were received as follows:
Calportland Construction $869,000.00
Pavement Coatings $979,882.90
Papich Construction $983,398.00
VSS International $1,150,120.00
6. Staff reviewed the lowest bid from Calportland Construction and found it to be a responsive and responsible bid.
Options
1. Take no action;
2. Award a construction contract to Calportland Construction to perform designated street repairs within the Serenade and Brahma neighborhood (Zones 4C, 4F, and parts of 4I), in the amount of $869,000; or
3. Provide alternative direction to staff.
Analysis and Conclusions
In 2020, City Council approved the updated listing of streets scheduled to be repaired over the next six years. Included in the plan for FY 2024-25 is the repair of the streets within the Serenade and Brahma
neighborhood. The average Pavement Condition Index (PCI) of the streets within the Serenade and Brahma neighborhood is 69. The maintenance treatment that will be used is to remove and replace the existing asphalt (dig-out repairs), at several localized areas of failure. Once these repairs are completed, the cracks will be filled, and a slurry seal will be placed. With this type of treatment, the need to upgrade the curb ramps to current Americans with Disabilities Act (ADA) standards is not required, which is a savings to the project budget.
Fiscal Impact
The total cost of the construction contract with Calportland Construction is $869,000. The project is included in the adopted FY 2024-25 Capital Improvement budget, and as such, no other action is needed.
This is one of the remaining projects to be funded by Measure E-12. The Measure sunsets on March 31, 2025. However, in November 2024, Paso Robles voters passed Measure I-24, to continue collecting sales tax revenue that may be used for street repairs. The voter-approved extension will allow the City to continue in its efforts to repair the City’s street network system with a reliable funding source.
CEQA
The City finds that this action is categorically exempt from the California Environmental Quality Act (“CEQA”) under the Class 1 exemption, which applies to the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing structures, facilities, mechanical equipment, or topographical features where the project involves negligible or no expansion of existing or former use (State CEQA Guidelines, § 15301).
Recommendation (Option 2)
Approve Resolution 25-XXX, authorizing the City Manager to award a contract to Calportland Construction to perform Road Repairs for the Serenade and Brahma neighborhood (Zones 4C, 4F, and parts of 4I), in the amount of $869,000.00, and to authorize the City Manager and City Attorney to make minor, technical, or non-substantive changes to the contract that are consistent with the Council action.
Attachments
1. Resolution 25-XXX – Serenade and Brahma Neighborhood Road Repairs
2. Calportland Bid
3. Location Map
Attachment 1
RESOLUTION 25-XXX
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES
AWARDING A CONSTRUCTION CONTRACT FOR ROAD REPAIRS OF THE SERENADE AND BRAHMA NEIGHBORHOOD (ZONES 4C, 4F, AND PARTS OF 4I) WHEREAS, on February 4, 2020, the City Council approved the updated Six-Year Street Maintenance and Repair Plan utilizing the remaining Measure E-12 supplemental sales tax revenues and as part of that plan, the fiscal year 2024-25 adopted budget included appropriations towards road maintenance repairs for the Serenade and Brahma neighborhood (Zones 4C, 4F and parts of 4I) (the “project”); and WHEREAS, plans and specifications were prepared and advertised for bid with an engineer’s estimate of $1,290,000 and on December 5, 2024, four (4) bids were received ranging from $869,000 to $1,150,120; and
WHEREAS, City staff reviewed the lowest bid from Calportland Construction and found it to be a responsive and responsible bid; and
WHEREAS, the project is included in the adopted FY 2024-25 Capital Improvement budget, and as such, no other expenditure is required.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:
Section 1. All the above recitals are true and correct and incorporated herein by reference.
Section 2. The City Council hereby awards a construction contract to Calportland Construction to perform street repairs within the Serenade and Brahma neighborhood, in the amount of $869,000 and authorizes the City Manager to execute the contract, subject to any minor, technical, or nonsubstantive changes as approved by the City Manager and City Attorney.
Section 3. The City finds that this action is categorically exempt from the California Environmental Quality Act (“CEQA”) under the Class 1 exemption, which applies to the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing structures, facilities, mechanical equipment, or topographical features where the project involves negligible or no expansion of existing or former use (State CEQA Guidelines, § 15301).
APPROVED this 15
th day of January, 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
John Hamon, Mayor
ATTEST:
Melissa Boyer, City Clerk
1.1 Bid.
00 41 43 - BID FORMS
BID FORM
Bids will be received at the City of El Paso de Robles City Hall, 1000 Spring Street, Paso Robles, CA 93446, until 2:00 p.m. on Thursday, December 5, 2024.
NAME OF BIDDER: CalPortland Construction
To the Honorable City Council
of the City of El Paso de Robles
1000 Spring Street
Paso Robles, California 93446
The undersigned hereby declare that we have carefully examined the location of the proposed Work, and have read and examined the Contract Documents, including all plans, specifications, and all addenda, if any for the following Project:
Road Repairs Zones 4C, 4F and portions of 41, DPW 23-41 We hereby propose to furnish all labor, materials, equipment, tools, transportation, and services, and to discharge all duties and obligations necessary and required to perform and complete the Project, as described and in strict conformity with the Drawings, and these Specifications for TOTAL BID PRICE indicated herein.
The undersigned acknowledges receipt, understanding, and full consideration of the following addenda to the Contract Documents:
Addenda No. -�- 2" -----------------
1. Attached is the required Bid Guarantee in the amount of not less than 10% of the Total Bid Price.
2. Attached is the completed Designation of Subcontractors form.
3. Attached is the fully executed Noncollusion Declaration form.
4. Attached is the completed Iran Contracting Act Certification form.
5. Attached is the completed Public Works Contractor Registration Certification form.
6. Attached is the completed Contractor's Certificate Regarding Workers' Compensation form.
7. Attached is the completed Bidder Information and Experience form.
8. Site Visit Affidavit
9. Proposed Major Equipment and Material Suppliers
10. Fleet Compliance Certification
82477.07000\31456712.1 -19- 00 41 43-8ID FORMS
Attachment 2
BID FORM
BIO SCHEDULE
A. BID SCHEDULE
ITEM BID ITEMS PAYMENT UNIT TOTAL UNIT PRICE *TOTAL COST NO. REFERENCE QUANTITIES 1 Mobilization, Bonds & Insurance TS-1.14 LS 1 $34,866.00 $34,886.00 Notification of Residents, Businesses & $6,000.00 $6,000.00 2 Aaencies TS-1.14 LS 1
3 Traffic Control TS-2.06 LS 1
$55,000.00 $55,000.00
$1,700.00 $1,700.00
4 Storm Water Pollution Control Proaram TS-3.04 LS 1
Preserving Survey Monumentation $1,200.00 $1,200.00
5 (Allowance) TS-5.02 LS 1
6 Slurry Seal Type II TS-10.04 TN 906 $460.00 $416,760.00 7 Remove & Reolace 4" HMA TS-8.04 SF 46,000
$5.30 $243,800.00
8 6" Deep Lift Stabilization (Allowance) TS-8.04 SF 2,800 $7.50 $21,000.00 9 Lower Manhole Frame & Cover TS-11.03 EA 14 $850.00 $11,900.00 10 Lower Water Valve Frame & Cover TS-11.03 EA 8 $800.00 $6,400.00 11 Lower Survey Monument Frame & Cover TS-11.03 EA 5
$800.00 $4,000.00
Adjust Manhole Frame & Cover to Finish $1,200.00 $16,800.00 12 Grade TS-11.03 EA 14
Adjust Water Valve Frame & Cover to $1,000.00 $8,000.00 13 Finish Grade TS-11.03 EA 8
Adjust Survey Monument Frame & Cover $1,000.00 $5,000.00 14 to Finish Grade TS-11.03 EA 5
15 Install Blue RPM ® Fire Hydrant TS-12.05 EA 47
$25.00 $1,175.00
16 12" White Crosswalk/ Limit Line (Thermo) TS-12.05 LF 845 $5.00 $4,225.00 17 Install "STOP" Leaend (Thermo) TS-12.05 EA 41 $260.00 $10,660.00 Striping Detail #22 (Thermo & Markers)
$5.00 $6,910.00
18 TS-12.05 LF 1,382
19 Repaint Red Curb Paint TS-12.05 LF 1,604 $1.00 $1,604.00 Sweeping on the 3rd, 7th, 14th, 21st, & $12,000.00 $12,000.00 20 30th Davs after Placing Slurry Seal TS-10.04 LS 1
82477.07000\31456712.1 -20- 00 41 43 - BID FORMS
Attachment 2
BID FORM
GRAND TOTAL: _
$
_
86 _9__, o_oo_._o_o ____________________ _
The costs for any Work shown or required in the Contract Documents, but not specifically identified as a line item are to be included in the related line items and no additional compensation shall be due to Contractor for the performance of the Work.
In case of discrepancy between the Unit Price and the Item Cost set forth for a unit basis item, the unit price shall prevail and shall be utilized as the basis for determining the lowest responsive, responsible Bidder. However, if the amount set forth as a unit price is ambiguous, unintelligible or uncertain for any cause, or is omitted, or is the same amount as the entry in the "Item Cost" column, then the amount set forth in the "Item Cost" column for the item shall prevail and shall be divided by the estimated quantity for the item and the price thus obtained shall be the Unit Price.
For purposes of evaluating Bids, the City will correct any apparent errors in the extension of unit prices and any apparent errors in the addition of lump sum and extended prices.
The estimated quantities for Unit Price items are for purposes of comparing Bids only and the City makes no representation that the actual quantities of work performed will not vary from the estimates. Final payment shall be determined by the Engineer from measured quantities of work performed based upon the Unit Price.
TOTAL BASE BID PRICE:
TOTAL BID PRICE BASED ON BID SCHEDULE TOTAL OF UNIT PRICES FOR ROAD REPAIRS ZONES 4C, 4F AND PORTIONS OF 41, DPW 23-41 BID ITEMS 1-20 $ $869,000.00
Total Base Bid Price in Numbers
$ Eight Hundred Sixty Nine Thousand Dollars and Zero Cents Total Base Bid Price in Written Form
In case of discrepancy between the written price and the numerical price, the written price shall prevail.
The undersigned agrees that this Bid Form constitutes a firm offer to the City which cannot be withdrawn for the number of calendar days indicated in the Notice Inviting Bids from and after the Bid opening, or until a Contract for the Work is fully executed by the City and a third party, whichever is earlier.
82477.07000\31456712.1 -21- 00 41 43 - BID FORMS
Attachment 2
CITY OF EL PASO DE ROBLES
�LNOTE§
1 THE CONTRACTOR IS RESPONSlll<.E FOR OBTAINING ALL NECESSARY PERMITS
TO COMPLETE WOAK
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PAECAUTIOtU,RY ME.<lSUAES TO PROTECT lliE UTILfflES OR STRUCTURES FOLINO AT THE SITE IT SfW.l BE Tl1E CONTRACTORS RESPONSIBlllTY lO OOTIFY THE DWNEIIS OF THE UTILITIES OR STRUCTURES l!EFOl'iE STARTING
WORK (AT LEAST TWO WORKING DAYS NJVANCE NOTICE REQUIRED) IHEGQtlr�o+,'™UOOt-41"°"' Lll�wQMq;I\LPl1 A1 •••
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CONTRACTOR SHAU PROVIDE PftOOF Of A PERMIT FROM CAL-OS>tA r PRIOR TO THE PlJICEMHilTOf HOT MIX ASP/1AI..T EXJSTl""'3 GRASSANO WEEDS SHl'ILL BE DESTROYED BY "-PP\ !CATION Of WEELl KILLERS ADDITIONALLY ,.LL POTKOLES IN THE AO,.OW,.Y SHALL BS REPAIRED 8 CONTRACTOR WCJ\'!K IS RESPONSIBLE FOR TRIMMING ALL VEGETATION WITHIN ZONE THAT WILL INTERFERE WITH WORK CONlRACTOA SHAI L
REMOVE AND DISPOSE OF ALL DEBRIS
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Attachment 3
Council Agenda Report
From: Ditas Esperanza, Capital Projects Engineer
Subject: Approval of a Resolution Amending the Contract with Stantec Consulting for the Design of the South Vine Road Realignment and South Vine Bridge CEQA Determination: The City finds that this action is consistent with the Gateway Annexation Project Environmental Impact Report (SCH#2013101050) certified by the City Council on June 16, 2020, per CC Resolution 20-102
Date: January 15, 2025
Facts
1. In 2013, the City issued a Request for Proposals for the design of the South Vine Bridge as part of the development agreement for the Gateway project. Three firms responded to the RFP and on May 21, 2013, the contract was awarded to Stantec.
2. In 2019, the City Council expanded the contract to Stantec to include the design of the South Vine Road Realignment.
3. The work on the South Vine Bridge has progressed and after a lengthy and challenging process, as mandated by Caltrans, an encroachment permit was issued for the connection of the bridge to Caltran’s right of way on September 13, 2024.
4. City staff have also been working diligently with the property owner adjacent to South Vine Road realignment to acquire additional slope right of way, and a temporary construction easement. These efforts required several reiterations of the road design to satisfy the requirements of the property owner.
5. Added scope included an extended timeframe for the challenges posed by this project which caused Stantec to incur additional costs. An amendment to their current contract is requested in the amount of $160,000, bringing the total contract amount to $1,247,594.
Options
1. Take no action;
2. Authorize an amendment to Stantec Consulting’s contract for the design of the South Vine Street realignment and South Vine Bridge in the amount of $160,000; or
3. Refer the item back to staff for additional analysis.
Analysis and Conclusions
By completing the design of the South Vine Street realignment and South Vine Bridge, the City is meeting its obligations pursuant to the development agreement for the Gateway project and the settlement agreement in the litigation related to the CENCO hotel and Gateway projects (Quorum Realty Fund IV, LLC v. City of El Paso de Robles (Case No. 14CVP-0174) and City of El Paso de Robles v. Quorum Realty Fund IV, LLC, et al. (Case No. 14CVP-0125). The Agreement calls for the Developer to share a portion (roughly 48%) of the design and construction costs for the road re-alignment.
Fiscal Impact
The total cost of the amended contract is $160,000, bringing the contract amount to $908,884, for the South Vine Bridge and $338,710 for South Vine Road for a total of $1,247,594. The Capital Improvement Budget adopted for this project carries adequate appropriations for these additional costs and as such, no further budget appropriations are necessary. In addition, the Agreement calls for the Developer to pay for 48% of the design and construction costs for the road re-alignment, and the City will seek reimbursement for that portion.
CEQA
The City finds that this action is consistent with the Gateway Annexation Project Environmental Impact Report (SCH#2013101050) certified by the City Council on June 16, 2020, per CC Resolution No. 20-102 and therefore no additional environmental review is required.
Recommendation (Option 2)
Approve Resolution 25-XXX, authorizing the City Manager to supplement an additional $160,000 to Stantec Consulting’s contract for the design of the South Vine Street realignment and South Vine Bridge.
Attachments
1. Resolution 25-XXX – Contract Amendment S. Vine Road Realignment and Bridge
2. Amendment Request from Stantec
Attachment 1
RESOLUTION 25-XXX
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES APPROVING A CONTRACT
AMENDMENT WITH STANTEC CONSULTING FOR THE DESIGN OF THE
SOUTH VINE ROAD REALIGNMENT AND SOUTH VINE BRIDGE
WHEREAS, in 2013, the City issued a Request for Proposals for the design of the South Vine Bridge as part of the development agreement for the Gateway project with City Council awarding the contract to Stantec on May 21, 2013;; and
WHEREAS, in 2019, the City Council expanded the contract to Stantec to include the design of the South Vine Road Realignment; and
WHEREAS, since 2013, the work on the South Vine Bridge has progressed and after a lengthy and challenging process, as mandated by Caltrans, an encroachment permit was issued for the connection of the bridge to Caltran’s right of way on September 13, 2024; and WHEREAS, City staff has also been working diligently with the property owner adjacent to South Vine Road realignment to acquire additional slope right of way, and a temporary construction easement which has required several reiterations of the road design to satisfy the requirements of the property owner; and
WHEREAS, added scope included an extended timeframe for the challenges posed by this project which caused Stantec to incur additional costs, and
WHEREAS, an amendment to Stantec’s current contract is requested in the amount of $160,000, bringing the total contract amount to $1,247,594.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:
Section 1. All of the above recitals are true and correct and incorporated herein by reference.
Section 2. Authorize the City Manager to execute a Change Order to the existing contract with Stantec in the amount of $160,000 bring the total contract to $1,247,594 with the City Manager and City Attorney making minor, technical and non-substantive changes as necessary, consistent with Council’s overall intent.
Section 3. The Capital Improvement Budget adopted for this project carries adequate appropriations for these additional costs and as such, no further budget appropriations are necessary. Further, the Agreement calls for the Developer to pay for 48% of the design and construction costs for the road re-alignment, and the City will seek reimbursement for that portion.
Section 4. The City finds that this action is consistent with the Gateway Annexation Project Environmental Impact Report (SCH#2013101050) certified by the City Council on June 16, 2020, per City Council Resolution 20-102 and therefore no additional environmental review is required.
Attachment 1
APPROVED this 15th day of January, 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
John R. Hamon, Jr., Mayor
ATTEST:
Melissa Boyer, City Clerk
� Stantec
December 20, 2024
File: 2064187200
Attention: Ditas Esperanza
City of Paso Robles.
1000 Spring Street
Paso Robles, CA 93446
Dear Ditas,
Reference: Contract Amendment Request for South Vine Street Road Re-Alignment DPW 19-06 & South Vine Street Bridge at Highway 46 West DPW 13-01; Paso Robles, California Thank you for the opportunity to continue to assist the City with the South Vine Street Realignment and Bridge projects. This request incorporates changes to the designs based on feedback received from the City of Paso Robles and Caltrans requirements.
PURPOSE AND NEED
To accommodate residents' and developer's needs, the City requested revisions to the previously approved South Vine Street Bridge structure. The revisions included expanding the sidewalk on the westerly side from 6' to 8' wide, adding deck lighting on the bridge, and additional casings for future utilities on the westerly side. The request to expand the sidewalk on the westerly side from 6' to 8' wide required a redesign of the original approved Bridge Plans and Civil Site Plans for both northerly and southerly approaches. The bridge revisions also required the civil site plan be updated to reflect the revised bridge abutments. These changes necessitated grading revisions to address the new road alignment and grading for the revised bridge plan. In addition, the City requested lighting for the bridge and roadway, which were also added to the civil site plan.
During the City's coordination with local landowners to design the improvements for the South Vine Realignment Project, it became apparent that obtaining temporary or construction easements would be challenging for the City. To construct entirely within the City's right-of-way and avoid the need for easements, redesign of the eastern end of the Vine Street realignment is necessary, as the proposed improvements are too wide to construct without some grading encroachment during construction of retaining walls. In the same area, the City is required to provide design and construction of frontage improvements for the proposed hotel, including extension of roadway pavement, multi-purpose trail, retaining walls, a commercial driveway, and tie back into existing roadway.
As part of the encroachment permitting process for the South Vine Street Bridge, Caltrans required redesign of the intersection of Highway 46 West and Theatre Drive. The civil improvements included widening Highway 46 West on the eastbound and westbound side, a portion of Theatre Drive, and redesign of the southerly approach to the Vine Street Bridge. These site changes required design of additional retaining walls, addition of concrete barriers to protect pedestrians, relocating existing storm drain catch basins/inlets and reconnection of storm drain lines, relocation of existing streetlight and traffic signal, relocation of an electrically powered Caltrans warning sign (W3-3), street lighUtraffic signal/warning sign pull boxes and conduits, restriping, and abandonment of the existing Vine Street intersection at Highway 46 West.
After submittal of the Design Engineering Evaluation Report (DEER), Plans, Specifications, and Estimates, Caltrans requested additional items including: updated Supplemental Historic Property Study Report (SHPSR), Stormwater Data Report (SWOR), Noise Study updates, aesthetic treatment of retaining walls and guard rails, response to Crotch Bumble Bee restrictions, review and response to Aerially Deposited Lead (ADL) requirements, preparation of Design Checklist for the Development of Geometric Plans, construction details for undergrounding the utilities crossings at the Bridge, Lighting Plans, and Landscape and Irrigation Plans. The Design with community in mind
\\us0378-ppfss02\workgroup\2064\active\2064187200\accounting\proposals\pro_xsvcs_04.docx Attachment 2
December 20, 2024
Ditas Esperanza, City of Paso Robles
Reference: Contract Amendment Request tor South Vine Street Road Re-Alignment DPW 19-06 & South Vine Street Bridge at Highway 46 West DPW 13-01; Paso Robles, California deliverables had not been included in our previously contracted scope of work but were required. The DEER and all plans and estimates have been completed and a Caltrans Encroachment Permit was issued on September 13, 2024.
ADDITIONAL REQUESTED
Our fees are as follows:
South Vine Bridge ................................. $ 70,000 South Vine Road: .................................. $ 90,000 TOTAL: ................................................... $160,000
AUTHORIZATION
Should you require additional information or wish to discuss this proposal further, please give us a call at the below numbers. The proposed scope of work will be performed subject to the terms and conditions of our existing contract with the City of Paso Robles. Please sign on the next page to authorize these services. Thank you again for the opportunity.
Sincerely,
Digitally signed by
Hain, Buddy
Date: 2024.12.20
08:33:44-08'00'
Buddy Hain, PE, ENV SP, QSD/P
Senior Associate
Direct: (805) 357-1350
[email protected]
Design with community in mind
Attachment 2
Council Agenda Report
From: Ryan Cornell, Administrative Services Director/City Treasurer Subject: Time and Place Fixed for Public Hearing to Revise the Rate and Method of Apportionment of Special Tax of Improvement Area No. 2 of the City of Paso Robles Community Facilities District No. 2022-1N (Olsen/South Chandler Ranch – Facilities), including Adopt 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 Mello-Roos Community Facilities Act of 1982, as amended, commencing with Government Code Section 53311 (the “Act”) permits public agencies, including cities, to establish a Community Facilities District (“CFD”), and to annex property thereto, which allows for financing the construction of public infrastructure and certain services.
2. CFDs impose a special tax on property owners within the CFD boundary through an annual special tax levy collected on the property tax bill. This financing mechanism allows new development to pay for public infrastructure and public service needs over time. Because the CFD special tax is added to the existing standard ad valorem property tax bill, it creates an additional tax to be paid by homeowners within CFD boundaries as opposed to those properties not located in CFD boundaries.
3. In August 2022, the City formed the City of Paso Robles Community Facilities District No. 2022-1N (Olsen/South Chandler Ranch – Facilities) (the “District”) for the purpose of providing funding for the acquisition and construction of public facilities in the District.
4. The owner of the real property located in Improvement Area No. 2 of the District (the “Property”) is now requesting that the City consider a revision to the Rate and Method of Apportionment of Special Tax for Improvement Area No. 2 (the “RMA”).
5. The changes to the RMA shall be subject to approval of the qualified electors at a special election, which can be held on the same day as the public hearing if all the landowners consent to such date in writing. Such consent has been received and the special election will be held after the public hearing.
6. On December 3, 2024, City Council approved Resolution No. 24-139, a resolution of consideration determining the necessity to make the proposed changes to the RMA and calling a special hearing for January 15, 2025. In order to complete the process, the City Council, as legislative body of the CFD, now needs to hold the public hearing, consider adoption of related resolutions, conduct the election, and conduct a first reading of the ordinance, as described below.
Options
1. Take no action;
2. Hold the public hearing, then adopt the resolutions, conduct the election and conduct first reading of the ordinance; or
3. Refer back to staff for additional analysis.
Analysis and Conclusions
At the City Council meeting on December 3, 2024, the City Council, as legislative body of the District, initiated proceedings to modify the RMA for Improvement Area No. 2 of the District. The purpose of the items presented at this meeting is to (i) hold a public hearing regarding the proposed changes to the RMA for Improvement Area No. 2, (ii) adopt a resolution calling a special election on the question of said modifications, (iii) conduct said election, (iv) declare the election results and adopt the resolution of change, and (v) conduct a first reading of the Ordinance levying the special taxes, all as required by the Act.
If a majority of interested persons within the boundaries of Improvement Area No. 2 of the District do not register written or oral protest at the public hearing, then the City Council may adopt the resolution calling the special election. The City Clerk will then conduct the special election and read the result of the ballot election. If the votes are in favor of the propositions presented on the ballot, the City Council may adopt the resolution of change and declaring the results of the election. A call for a motion may then be made to introduce, by title only, and waive further reading of the ordinance authorizing the levy of special taxes.
Thus, at the close of the public hearing, the City Council may consider the following actions in the following order:
1. Approve Resolution 25-XXX(A) Calling Special Election
2. Conduct Election
3. Approve Resolution 25-XXX(B) Of Change and Declaring Election Results
4. First Reading of Ordinance Authorizing the Levy of Special Taxes The Clerk and the Owner have consented to hold the special election on January 15, 2025. The San Luis Obispo County Registrar of Voters has certified that there are no registered voters within the boundaries of the territory of Improvement Area No. 2 of the District. Following the adoption of the Resolution Calling Election, the City Clerk will conduct the election and declare the election results.
If the results of the election are in favor of proposition, the City Council may call the first reading of the Ordinance (Attachment No. 4) authorizing the levy of special taxes within the District.
Fiscal Impact
Properties within Improvement Area No. 2 of the District are subject to the proposed special tax to be collected by the County in the same manner as ad valorem property taxes, as shown in the Amended and Restatement Rate and Method of Apportionment of Special Tax attached to the Resolution.
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)
It is recommended that City Council takes the following actions:
1. Conduct a public hearing;
2. Approve Resolution 25-XXX(A), calling for a special election;
3. Conduct the election;
4. Approve Resolution 25-XXX(B), of change and declaring the results of the special election;
5. Introduce for first reading by title only, Ordinance XXXX, authorizing the levy of special taxes.
Attachments
1. Resolution 25-XXX(A) – Calling a Special Election
2. Resolution 25-XXX(B) – Declaring Election Results of the Special Election
3. Ordinance XXXX – Authorizing Levy of Special Taxes