Agenda packet — Paso Robles City Council, December 16, 2025 (part 4 of 7)

City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
yields at the time the City entered into this agreement. The value of the right-to-use subscription as of June 30, 2025, was $123,900, with accumulated amortization of $24,750, resulting in a net value of $99,120. See Note 3 – Capital Assets for further detail.

Fiscal Year Ending
June 30 Principal Interest Total
2026 $ 38,283 $ 543 $ 38,826
2027 20,581 155 20,736
2028 20,633 103 20,736
2029 20,684 52 20,736
Total $ 100,181 $ 853 $ 101,034
D. General Obligation Bonds Payable
On February 1, 2019, the City issued $13,095,000 of General Obligation (GO) Bonds with an interest rate of 5% to refund prior GO Bonds with interest rates ranging from 3.5% to 5.0% and par value of $17,320,000. The prior GO Bonds matured annually on August 1 between 2008 and 2028 and were called on March 1, 2019. The current GO Refunding Bonds were issued at a premium of $1,888,198 and, after paying issuance costs of $144,874 and the underwriter’s discount of $42,559, the net proceeds were $14,795,765. The net proceeds from the issuance of the GO Bonds were deposited into an irrevocable trust with an escrow agent. The current refunding met the requirements of an in-substance defeasance, and the GO Bonds were moved from the City’s government-wide financial statements. As a result of the refunding, the City reduced its total debt service requirements by $5,301,431 which resulted 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
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 $ 5,187,473 0 $ 1,559,527 0 $ 6,747,000
E. 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 revenue bonds was to retrofit 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 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 87

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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
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
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 420,000 48,750 468,750
2031-2032 880,000 0 49,875 0 929,875
Total $ 2,850,000 0 $ 430,425 0 $ 3,280,425
F. Water Revenue Bond Payable
On March 1, 2019, the City issued $8,118,000 Water Revenue Bonds with an interest rate of 2.85% for the purpose of providing funds for the replacement of the 21st Street Reservoir, an approximately four-million-gallon water storage tank.

The water revenue bonds were issued at par and, after paying issuance costs of $111,173, the net proceeds were $8,006,827. Principal and interest payments are due March 1 and September 1, each year, beginning on September 1, 2019. 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
2026 $ 521,169 $ 146,414 $ 667,583
2027 536,128 131,455 667,583
2028 551,516 116,067 667,583
2029 567,346 0 100,236 0 667,582
2030 583,631 0 83,952 0 667,583
2031-2034 2,506,922 0 163,410 0 2,670,332
Total $ 5,266,712 0 $ 741,534 0 $ 6,008,246
G. 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, 2025, 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, 2025, the cumulative liability recorded by the City based upon landfill capacity usage is $5,148,592. The remaining $8,335,251 of estimated closure, post-closure and corrective action costs will be recorded and funded as landfill capacity is used. It should also be noted prior to Fiscal Year 88

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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
2024-25, landfill activity was accounted for within the General Fund and governmental activities. In Fiscal Year 2024-25, the activity will be shown in a standalone Solid Waste Enterprise Fund.

H. 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, 2025, is $26,999,191.

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 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 be ineligible for future financing under this program.

The current balance on June 30, 2025, is $258,980.

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, 2025, is $8,624,051.

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, 2025, is $1,442,313.

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, typically begin one year after completion of construction. However, the project is currently on hold and is likely not going to be constructed as initially planned. As a result, it is anticipated that the City will be required to repay the loan, plus accrued interest, during FY 2025-26. As of June 30, 2025, loan disbursed to-date totals $1,546,598, with accrued interest of $72,939, for a total of $1,619,537 outstanding.

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
Recycled
Water
Distribution
System Total
2026 $ 2,711,857 $ 49,465 $ 440,615 $ 205,468 $ 1,619,537 $ 5,026,942 2027 2,711,857 49,464 440,615 205,468 - 3,407,404
2028 2,711,858 49,465 440,615 205,468 - 3,407,406
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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
Fiscal Year Ending
June 30
Wastewater
Treatment Plant
Airport Fuel
Facility
Tertiary
Treatment
Facilities HVAC & Lighting
Recycled
Water
Distribution
System Total
2029 $ 2,711,857 $ 49,465 $ 440,615 $ 205,470 $ - $ 3,407,407 2030 2,711,858 49,464 440,615 205,469 - 3,407,406
2031-2035 13,559,289 49,465 2,203,075 616,405 - 16,428,234 2036-2040 2,711,859 - 2,203,075 - - 4,914,934
2041-2045 - - 2,203,075 - - 2,203,075
2046-2049 - - 1,762,460 - - 1,762,460
Total 29,830,435 296,788 10,574,760 1,643,748 1,619,537 43,965,268 Less: amount
representing interest 2,831,244 0 37,808 1,950,709 0 201,435 72,939 0 5,094,135 Present value of net
minimum payment $ 26,999,191 0 $ 258,980 0 $ 8,624,051 0 $ 1,442,313 $ 1,546,598 0 $ 38,871,133 I. Net Other Post-Employment Benefits Liability
In accordance with GASB Statement No. 75, the City is required to measure and report liabilities associated with Other Postemployment Benefits (OPEB). During the fiscal year ended June 30, 2025, the amortization payments were charged to expenditures based on their proportionate share of total payroll, primarily in the General Fund, but allocated between governmental activities and business-type activities in the government-wide financial statements. The City’s estimated net OPEB liability on June 30, 2025, was $3,598,443. See Note 12 for further detail.

J. Net Pension Liability
In accordance with GASB Statement No. 68, the City is required to measure and report liabilities associated with its pension liability. Pension expense is charged to functions and programs based on their proportionate share of total payroll cost, primarily in the General Fund, but allocated between governmental activities and business-type activities in the government-wide financial statements. The City’s estimated net pension liability on June 30, 2025, was $ 55,764,830. See Note 10 and 11 for further detail.

K. Changes in Long-Term Liabilities
Long-term liability activity for the fiscal year ended June 30, 2025, is as follows:

Governmental Activities
Balance
July 1, 2024 Additions Deletions
Balance
June 30, 2025
Due Within
One Year
Compensated absences $ 3,155,312 $ 190,814 $ - $ 3,346,126 $ 836,532 Financed purchases 71,858 - 71,858 - -
Leases payable 227,285 520,905 239,661 508,529 275,324
Subscriptions payable 42,401 123,900 66,120 100,181 38,283 General obligation bonds payable 6,784,793 - 1,597,320 5,187,473 1,660,312 Premium on GO bonds 839,198 - 209,800 629,398 209,800
Landfill closure, post-closure costs 4,859,578 - 4,859,578 - - Loans payable 1,597,737 - 155,424 1,442,313 160,536
Net OPEB liability 3,984,926 1,128,788 2,298,475 2,815,239 - Net pension liability 43,955,382 17,833,782 14,876,522 46,912,642 - Total $ 65,518,470 $ 19,798,189 $ 24,374,758 $ 60,941,901 $ 3,180,787 Business-Type Activities
Balance
July 1, 2024 Additions Deletions
Balance
June 30, 2025
Due Within
One Year
Compensated absences $ 401,139 $ 45,407 $ - $ 446,545 $ 111,636 Financed purchases 12,320 - 12,320 - -
Wastewater bonds payable 3,205,000 - 355,000 2,850,000 370,000 Premium on wastewater bonds 197,997 - 24,750 173,247 24,750 Water bonds payable 5,773,339 - 506,627 5,266,712 521,169 Landfill closure, post-closure costs - 5,148,592 - 5,148,592 - Loans payable 39,970,618 - 2,541,798 37,428,820 2,585,884 Net OPEB liability 988,347 314,031 519,174 783,204 -
Net pension liability 8,342,006 3,928,482 3,418,300 8,852,188 - Total $ 58,890,766 $ 9,436,512 $ 7,377,969 $ 60,949,308 $ 3,613,439 90

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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
L. Legal Debt Margin
California Government Code Section 43605 establishes a legal debt limit of 15% of gross assessed valuation for municipalities. However, this provision was enacted when assessed valuation was established based on 25% of market value. Effective in fiscal year 1981-82, taxable property is assessed at 100% of market value. Although the debt limit provision has not been amended by the State since this change, the percentage has been proportionately modified to

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

For fiscal year 2024-25, the total assessed valuation was $6,974,779,549, for a total debt limit of $261,554,233. The total amount of debt subject to this limit was $6,6,29,786, resulting in a legal debt margin of $254,924,447.

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:

Fiscal Year Ending
June 30
Net Annual Debt
Service
2026 $ 4,164,954
2027 4,166,842
2028 4,164,352
2029 4,169,413
2030 4,167,729
2031-2035 20,827,375
2036-2040 20,743,071
2041 4,088,450
Total $ 66,492,186
NOTE 10 – MISCELLANEOUS EMPLOYEE DEFINED BENEFIT PENSION PLAN A. General Information about the Pension Plan
Plan Description: The City participates in an employer plan where all qualified non-sworn public safety permanent and probationary employees are eligible to participate in the Miscellaneous Employee Pension Plan, an agent multipleemployer defined benefit plan administered by the California Public Employees’ Retirement System (CalPERS). CalPERS acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Miscellaneous Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan 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 Miscellaneous Plan.

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 Plans’ provisions and benefits in effect on June 30, 2025, are summarized on the following page:
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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
Miscellaneous Employee Plan
Tier I Tier II1 Tier III (PEPRA)
Hire date Prior to
May 27, 2012
On or after
May 27, 2012
On or after
January 1, 2013
Benefit formula 2.5% @ 55 2.0% @ 60 2.0% @ 62
Benefit vesting schedule 5 years of service 5 years of service 5 years of service Benefit payment Monthly for life Monthly for life Monthly for life Retirement age 50-55 50-63 52-67
Monthly benefits, as a % of eligible
compensation 2.00% to 2.70% 1.43% to 2.42% 1.00% to 2.50% Final average compensation period One year Three year Three year Required employee contribution rate 8.000% 7.000% 7.750% Required employer normal cost rate 10.450% 10.450% 10.450% Required employer payment of UAL2 |--------------------------------------$2,478,940--------------------------------------| 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, 2025, the following employees were covered by the benefit terms for the Miscellaneous Plan:

Miscellaneous
Plan
Inactive employees or beneficiaries currently receiving benefits 184 Inactive employees entitled to but not yet receiving benefits 117 Active employees 157
Total 458
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.

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, 2025, the City reported a net pension liability of $32,067,763.

The net pension liability is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 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, 2025, the City recognized pension expense in the amount of $4,831,165. 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.
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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
Actuarial Assumptions: The total pension liabilities actuarial valuations were determined using the following actuarial assumptions:

Miscellaneous Plan
Valuation date June 30, 2023
Measurement date June 30, 2024
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 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:

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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
Asset Class
Assumed Asset
Allocation
Real Return
Years 1-101,2
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 is shown below:

Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability
Balance on July 1, 2024 $ 98,530,982 $ 67,937,993 $ 30,592,989 Changes in the fiscal year:

Service cost 2,370,880 - 2,370,880
Interest on total pension liability 6,927,531 - 6,927,531 Differences between expected and actual experience 3,407,093 - 3,407,093 Contributions – employer - 3,300,108 (3,300,108)
Contributions – employee - 1,471,934 (1,471,934)
Net investment income/(loss) - 6,513,969 (6,513,969)
Benefit payments, including refunds of employee
contributions (5,449,006) (5,449,006) -
Administrative expenses - (55,281) 55,281
Net change in fiscal year 4,443,367 5,781,724 1,474,774 Balance on June 30, 2025 $ 105,787,480 $ 73,719,717 $ 32,067,763 Sensitivity of the Net Pension Liability to Changes in the Discount Rate: The following represents the City’s proportionate share of the miscellaneous plan’s 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:

Discount
Rate -1%
(5.90%)
Current
Discount
Rate (6.90%)
Discount
Rate +1%
(7.90)
$ 45,633,249 $ 32,067,763 $20,810,418
Pension Plans’ Fiduciary Net Position: Detailed information about the Miscellaneous 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, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to Miscellaneous Plans pension from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension contributions subsequent to measurement date $ 3,760,118 $ - Changes of assumptions 622,180 -
Differences between expected and actual experiences 3,039,779 (129,587) Net difference between projected and actual earnings
on pension plan investments 1,052,479 -
Total $ 8,474,556 $ (129,587)
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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
The reported deferred outflows of resources related to pensions in the amount of $3,760,118 resulting from City contributions subsequent to the measurement date will be recognized as a reduction in net pension liability in the 2025- 26 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 Amount
2026 $ 1,575,761
2027 2,815,901
2028 564,122
2029 (370,933)
Total $ 4,584,851
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, 2025.

NOTE 11 – PUBLIC SAFETY EMPLOYEE DEFINED BENEFIT PENSION PLAN A. General Information about the Pension Plans
Plan Description: The City participates in an employer plan where all qualified sworn public safety permanent and probationary employees are eligible to participate in the Safety Employee Pension Plan, a cost-sharing employer defined pension plan administered by the California Public Employees’ Retirement System (CalPERS). CALPERS acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Safety Plan 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 Plan.

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 Safety Plans’ provisions and benefits in effect on June 30, 2025, are summarized below:

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 27.320% 23.000% 13.760% Required employer payment of UAL $1,138,136 $28,423 $28,434 95

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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
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 24.330% 23.000% 13.760% Required employer payment of UAL $524,191 $6,636 $14,157 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.

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.

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 Safety Plan is measured as the proportionate share of the net pension liability. On June 30, 2025, the City reported a net pension liability of 23,697,067 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, 2023 and 2024 was as follows:

Safety
Plan
Proportion – June 30, 2023 0.1705%
Proportion – June 30, 2024 0.1830%
Increase (decrease) in proportion 0.0125%
The net pension liability of the Safety Plan is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 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, 2025, the City recognized pension expense in the amount of $1,076,914 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:

Safety Plan
Valuation date June 30, 2023
Measurement date June 30, 2024
Actuarial cost method Entry age normal
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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
Safety Plan
Actuarial assumptions:

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%
1 – An expected inflation of 2.30% used for this period. 2 – Figures are based on the 2021 Asset Liability Management Study. 97

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Notes to the Basic Financial Statements
June 30, 2025
Sensitivity of the Net Pension Liability to Changes in the Discount Rate: The following represents the City’s proportionate share of the safety plans’ 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:

Discount
Rate -1%
(5.90%)
Current
Discount
Rate (6.90%)
Discount
Rate +1%
(7.90)
$ 36,184,573 $ 23,697,067 $ 13,484,043
Pension Plans’ Fiduciary Net Position: Detailed information about the 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, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to the Safety Plans pension from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension contributions subsequent to measurement date $ 3,256,436 $ - Changes of assumptions 525,601 -
Differences between expected and actual experiences 1,684,355 - Net difference between projected and actual earnings
on pension plan investments 1,031,139 -
Differences in proportions 8,037,746 -
Differences in actual contributions and proportionate
share of contributions - (720,695)
Total $ 14,535,277 $ (720,695)
The reported deferred outflows of resources related to pensions in the amount of $3,256,436 resulting from City contributions subsequent to the measurement date will be recognized as a reduction in net pension liability in the 2025- 26 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 Amount
2026 $ 3,115,594
2027 3,882,857
2028 2,582,965
2029 976,730
Total $ 10,558,146
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, 2025.

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, 2025, the City contracted with Total Compensation Systems, Inc. to prepare the GASB 98

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Notes to the Basic Financial Statements
June 30, 2025
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_ $158 $79.00
2026+ 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, 2025, the following current and former employees were covered by the benefit terms under the plan membership:

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 99

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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
investments to prefund OPEB obligations. For the fiscal year ended June 30, 2025, the City’s cash contributions were $367,000 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, 2025, the City reported a net OPEB liability of $3,598,443.

OPEB Expense: For the fiscal year ended June 30, 2025, the City recognized other post-employment benefit expense in the amount of ($224,058). 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, 2025
Measurement period July 1, 2024 to June 30, 2025
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 $367,000 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 5.99% 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 2021 CalPERS’ Mortality for Safety, Miscellaneous and Schools Employees Retirement age According to the retirement rates under the most recent CalPERS’ pension plan valuation.

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

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

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

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

Dependent coverage Not explicitly valued.

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

Medical trends
Assumed 4.00% per year. Long-term trend assumption is based on the conclusion that, while medical trend will continue to be cyclical, the average increase over time cannot continue to outstrip general inflation by a wide margin. Trend increases in excess of general inflation result in dramatic increases in unemployment, the number of uninsured and the number of underinsured. These effects are nearing a tipping point which will inevitably result in fundamental changes in health care finance and/or delivery which will bring increases in health care costs more closely in line 100

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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
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, 2025, are summarized in the following table:

Asset Class Target Allocation
Long-Term
Expected Real
Rate of Return
All Equities 38.0% 7.25%
All Fixed Income 62.0% 4.25%
Other 0.0% 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 5.99%. The interest rate used in the prior valuation 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 $367,000 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, 2024 $ 15,326,369 $ 10,353,096 $ 4,973,273 Changes in the fiscal year:

Service cost 616,166 - 616,166
Interest on total OPEB liability 826,653 - 826,653
Changes of assumptions (913,527) - (913,527)
Employer contributions - 593,371 (593,371)
Net investment income/(loss) - 1,310,751 (1,310,751)
Benefit payments (821,280) (821,280) -
Net change in fiscal year (291,988) 1,082,842 (1,374,830) Balance on June 30, 2025 $ 15,034,381 $ 11,435,938 $ 3,598,443 Sensitivity of the Net OPEB Liability to Changes in the Discount Rate: On the following page, 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, 2025:
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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
Discount Rate
-1% (4.99%)
Current
Discount Rate
(5.99%)
Discount Rate
+1% (6.99%)
Net OPEB liability $ 5,263,898 $ 3,598,443 $ 2,242,104
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, 2025:
1% Decrease
(3.0%)
Current
Healthcare
Cost Trend
Rates (4.00%)
1% Increase
(5.0%)
Net OPEB liability $ 2,765,121 $ 3,598,443 $ 4,542,023
OPEB Plan Fiduciary Net Position: Detailed information about the OPEB plan’s fiduciary net position is shown below:

Assets June 30, 2025
Investments:

Balanced funds $ 11,419,471
Stable value 16,467
Total assets 11,435,938
Net position restricted for OPEB $ 11,435,938
Additions
Employer contributions $ 593,371
Net investment income/(loss) 1,310,751
Total additions 1,904,122
Deletions
Benefit payments 821,280
Total deletions 821,280
Change in net position 1,082,842
Net position restricted for OPEB
Beginning of fiscal year $ 10,353,096
End of fiscal year $ 11,435,938
Recognition of Deferred Outflows and Deferred Inflows of Resources: Gains and losses related to changes in net OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period for all sources is five (5) years.

Deferred Outflows and Inflows of Resources Related to OPEB: On June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between expected and actual experience $ 315,507 $ (92,931) Change in assumptions 446,395 (4,066,112)
Difference between projected and actual return on assets - (936,378) Total $ 761,902 $ (5,095,421)
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
2026 $ (634,089)
2027 (984,954)
2028 (873,536)
2029 (698,979)
2030 (563,795)
Thereafter (578,166)
Total $ (4,333,519)
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, 2025, the total City contribution on behalf of eligible employees was $330,507.

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 $3,300 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, 103

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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
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
Supplemental
Sales Tax
Fund
Specific Plans
Fund
Capital
Projects Fund
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Nonspendable:

Advances receivable $2,634,356 $ - $ - $ - $ - $ 2,634,356 Leases receivable 236,015 - - - - 236,015
Prepaid items 248,030 - - - - 248,030
Restricted for:

Aquatic facility expansion - - - - 486,056 486,056
Bike and pedestrian
expansion - - - - 614,690 614,690
Debt service - - - - 3,465,308 3,465,308
Disability access and
compliance - - - - 143,552 143,552
Health and welfare - - - - 689,388 689,388
Landscape and lighting
maintenance - - - - 2,149,251 2,149,251
Library facility expansion - - - - 2,536,394 2,536,394
Park development - - - - 4,984,830 4,984,830
Public, education,
government access - - - - 502,242 502,242
Public facility expansion - - - - 10,742,435 10,742,435 Public safety facility
expansion - - - - 1,862,708 1,862,708
Road maintenance - - - - 6,169,155 6,169,155
Storm drain development - - - - 130,302 130,302
Transportation facilities - - - - 2,917,216 2,917,216
Committed to:

Fire, Police, or Street Repair - 26,562,380 - - - 26,562,380 Assigned for:

Art in public places 732 - - - - 732
Building repair and
replacement 4,003,354 - - - - 4,003,354
Capital projects - - - 9,723,242 78,279 9,801,521
Economic development 129,248 - - - - 129,248
Street and road capital
projects - - - 17,200,293 - 17,200,293
Unassigned 15,985,823 - (1,286,772) - (153,221) 14,545,830 Total fund balances (deficits) $ 23,237,558 $ 26,562,380 $ (1,286,772) $ 26,923,535 $ 37,318,585 $ 112,755,286 As of June 30, 2025, the Specific Plans and Airport Road PSR funds had a fund deficit in the amount of $1,286,772, and $153,221, respectively. The funds will begin to have positive fund balance once development occurs.

NOTE 15 – FUNDS WITH EXPENDITURES EXCEEDING APPROPRIATIONS The following funds had expenditures exceeding appropriations during the fiscal year:

Nonmajor Governmental Funds:

Parks and Recreation Facilities Capital Project Fund $ 3,000 Measure D G.O. Bond Debt Service Fund 2,080
Total $ 5,080
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Notes to the Basic Financial Statements
June 30, 2025
NOTE 16 – PRIOR PERIOD ADJUSTMENTS
There were two prior period adjustments made during the fiscal year. The first relates to an under reporting of a loan agreement with Kaldera Collective LLC, to construct tenant improvements at 1345 Park Street, Paso Robles, CA for a business center providing coworking space, training, seminars, individualized mentoring, pitch contests, and other resources. This had a positive impact on the Governmental Activities in the Statement of Activities in the amount of $226,794.

The second adjustment relates to an under reporting of an Airport lease agreement (City as lessor) with Airport RV and Boat Storage, LLC. This had a positive impact on the Airport Fund Statement of Revenues, Expenses and Changes in Net Position and to the Business-type Activities in the Statement of Activities in the amount of $106,064.

NOTE 17 – 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. Loans 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 families. The amount of fees deferred total $300,000. Total outstanding balance as of June 30, 2025, including accrued interest, was $489,752.

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, 2025, 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 105

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Notes to the Basic Financial Statements
June 30, 2025
apartment complex in the amount of $1,000,000. Total outstanding balance as of June 30, 2025, including accrued interest, was $1,429,226.

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

On October 3, 2000, $4,090,000 Tax Allocation Bonds were issued by the Redevelopment Agency to repay advances and loans received by the Redevelopment Agency from the City and provide funds for the widening of Niblick Bridge from two to four lanes. The outstanding bonds bear a net interest cost of 5.25% and are due in annual installments ranging from $20,000 to $485,000 through January 1, 2028. These bonds are payable from property tax increment revenues.

On August 4, 2009, the Redevelopment Agency of the City issued $9,330,000 of 2009 Series A Tax Allocation Bonds, and $2,785,000 of 2009 Series B with interest rates ranging from 4.75% to 6.50% to refund prior 1996 Tax Allocation Bonds 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 savings on interest costs. As of June 30, 2025, the bond discount was $50,753.

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

Fiscal Year Ending
June 30 Principal Interest Total
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 410,000 314,144 724,144
2031-2035 2,420,000 0 1,145,509 0 3,565,509
2036-2039 2,260,000 0 297,050 0 2,557,050
Total $ 8,185,000 0 $ 3,378,516 0 $ 11,563,516
NOTE 18 – 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.
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Notes to the Basic Financial Statements
June 30, 2025
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.

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 FY 2024-25 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 $218,746,537. 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 107

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City of El Paso de Robles
Notes to the Basic Financial Statements
June 30, 2025
insurance premium is paid by the tenant user and is paid to the City according to a schedule. The City then pays for the insurance. The insurance is facilitated by the Insurance Authority.

D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in fiscal year 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, 2025. 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, 2025, and the change in those balances are shown below:

Cash, investments, and current assets $ 659,225
Estimated claims liability (9,067)
Unpaid claims asset $ 650,158
Unpaid claims asset on July 1, 2024 $ 604,036
Revenues 30,570
Claim payments and related expenditures (2,171)
Change in fair value 3,456
Change in estimated claims liability 14,267
Unpaid claims asset on June 30, 2025 $ 650,158
NOTE 19 – LITIGATION AND CONTINGENCIES
On September 3, 2025, the City entered into a settlement and release agreement with Chris Bausch, District 2 City Councilmember, and the Tribune relating to a Public Records Act claim filed. As part of the settlement of the action, the City was required to pay the Tribune for $250,000 as the full amount of any attorney’s fees and costs and $27,000 to Councilmember Bausch as reimbursement for attorney’s fees incurred by Bausch in any way related to the claims. Both payments were made in October 2025.

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 20 – 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, 2025. 108

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Notes to the Basic Financial Statements
June 30, 2025
NOTE 21 – CONSTRUCTION AND OTHER COMMITMENTS
The City had the following significant open purchase orders for construction projects or other commitments as of June 30, 2025:

Project Description
Spent-toDateRemaining
Commitment
Creston Road Rehabilitation Phase 1 $ 5,978,142 $ 2,471,858 Pickleball Courts at Sherwood Park 940,080 2,339,920
US 101/Highway 46 West Roundabouts 346,326 1,946,674
Corporation Yard 282,713 803,305
Sherwood Road Water Main Upgrade 1,385,128 669,872
Larry Moore Park Redevelopment 49,373 658,127
Huer Huero Creek Bridge 1,248,176 583,278
Automated Water Meter Reading 785,387 532,630
Airport Master Plan 151,990 488,010
Serenade/Brahama Street Rehabilitation 419,370 449,630
13th Street/Niblick Bridges Deck Resurfacing 23,777 374,223 Golden Hill Road Rehabilitation 2,192,307 297,696
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Required Supplementary
Information

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112

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City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget to Actual General Fund
For the Fiscal Year Ended June 30, 2025
Original Final Actual Variance

REVENUES
Taxes $ 47,400,400 $ 47,400,400 $ 45,600,179 $ (1,800,221) Licenses and permits 1,331,500 1,331,500 1,330,241 (1,259) Fines and forfeitures 146,600 146,600 271,964 125,364
Use of money and property 2,042,400 2,042,400 3,680,921 1,638,521 Intergovernmental revenues 383,700 962,497 1,111,553 149,056 Charges for current services 4,183,700 4,183,700 3,853,282 (330,418) Other revenues 145,100 145,100 174,437 29,337
Total revenues 55,633,400 56,212,197 56,022,577 (189,620)

EXPENDITURES
Current:

GeGeneral government 9,849,300 10,033,047 9,421,200 (611,847) PuPublic safety 27,117,400 26,972,381 25,613,655 (1,358,726) HigHighways and streets 7,052,400 7,347,989 6,050,757 (1,297,232) CuCulture-recreation 7,955,500 7,932,970 7,741,326 (191,644) Ur Urban redevelopment and housing 432,800 431,756 272,707 (159,049) Ec Economic development and assistance 754,200 979,108 659,497 (319,611) Capital outlay 50,500 953,361 485,810 (467,551)
Debt service:

IntInterest 50,100 50,100 50,046 (54)
PriPrincipal 155,400 155,400 155,423 23
Total expenditures 53,417,600 54,856,112 50,450,421 (4,405,691) Revenues over expenditures 2,215,800 1,356,085 5,572,156 4,216,071

OTHER FINANCING SOURCES (USES)
Transfers in 2,579,000 2,579,000 1,447,897 (1,131,103)
Transfers out (8,656,200) (12,815,694) (9,389,697) 3,425,997 Total other financing sources (uses) (6,077,200) (10,236,694) (7,941,800) 2,294,894 Net change in fund balance $ (3,861,400) $ (8,880,609) (2,369,644) $ 6,510,965 Fund balance - July 1 25,607,202
Fund balance - June 30 $ 23,237,558
Budget Amounts
See accompanying notes to the required supplementary information. 113

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City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget to Actual Supplemental Sales Tax Fund
For the Fiscal Year Ended June 30, 2025
Original Final Actual Variance

REVENUES
Taxes $ 13,375,500 $ 13,375,500 $ 15,062,615 $ 1,687,115 Use of money and property 80,000 80,000 1,200,658 1,120,658 Other revenues - 16,500 - (16,500)
Total revenues 13,455,500 13,472,000 16,263,273 2,791,273

EXPENDITURES
Current:

PuPublic safety 8,768,300 8,768,300 6,714,772 (2,053,528) HigHighways and streets 416,100 416,100 202,878 (213,222) Capital outlay 26,000 1,427,662 1,339,251 (88,411)
Total expenditures 9,210,400 10,612,062 8,256,901 (2,355,161) Revenues over expenditures 4,245,100 2,859,938 8,006,372 5,146,434

OTHER FINANCING SOURCES (USES)
Transfers out (4,000,000) (19,427,508) (2,006,447) 17,421,061 Total other financing sources (uses) (4,000,000) (19,427,508) (2,006,447) 17,421,061 Net change in fund balance $ 245,100 $ (16,567,570) 5,999,925 $ 22,567,495 Fund balance - July 1 20,592,455
Fund balance - June 30 $ 26,592,380
Budget Amounts
See accompanying notes to the required supplementary information. 114

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City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget to Actual Specific Plans Fund
For the Fiscal Year Ended June 30, 2025
Original Final Actual Variance

REVENUES
Use of money and property $ 2,720,000 $ 2,720,000 $ 27,297 $ (2,692,703) Charges for current services 8,000 8,000 - (8,000)
Total revenues 2,728,000 2,728,000 27,297 (2,700,703)
Net change in fund deficit $ 2,728,000 $ 2,728,000 27,297 $ (2,700,703) Fund deficit - July 1 (1,314,069)
Fund deficit - June 30 $ (1,286,772)
Budget Amounts
See accompanying notes to the required supplementary information. 115

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City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Notes to the Required Supplementary Information
June 30, 2025
NOTE 1 – BUDGETARY BASIS OF ACCOUNTING
The City’s budget is prepared according to California law, with the most significant budgeted fund being the General Fund given that the majority of City activities are subsidized by taxes; however, the City budgets for all its funds. Once adopted, operating appropriations shall not be subsequently adjusted unless specifically authorized by resolution identifying the fund and amount from which the appropriations are to be made. The City Manager may authorize the transfer of appropriations from one expenditure line item to another within the same fund; however, under no circumstances can an increase in appropriations occur without City Council authorization. Quarterly reports are used to keep the City Council informed of key budget issues, forecasts, and required changes. The budget amendments reported in the financial reports fall into three categories:

1. The carryover of appropriations for contracts, equipment, and/or projects approved in the previous fiscal year(s), but not completed as of fiscal year-end.

2. Increases or decreases in estimated revenues to reflect actual receipts of major revenues.

3. Additional appropriations for unforeseen, but necessary expenses or expenditures.

Through the budget, the City Council sets the direction of the City, allocates its resources and establishes its priorities. 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).

NOTE 2 – GENERAL FUND BUDGETARY HIGHLIGHTS
The General Fund’s original adopted budget for fiscal year ending June 30, 2025, had assumed a significant decrease in fund balance in the amount of $6.6 million. This is because General Fund reserves have exceeded City Council-established minimal levels and amounts that exceed the reserve policy level can be utilized for one-time capital projects. In the current fiscal year, the City’s General Fund contributed a one-time allocation of $9.4 million to the Capital Projects Fund to fund a variety of capital projects including, but are not limited to, the Road Maintenance Program, Americans with Disabilities Act Curb Ramps and Sidewalk Program, downtown parking lot renovations, Mill Road parallel route and annexation, drainage improvements at a variety of locations, the South Vine Street Bridge, the Library/City Hall remodel, and various facility repairs and improvements.

During the year, there was no need for any significant amendments to increase either the original estimated revenues or original budgeted appropriations. However, there was a need to make amendments to account for grant and other intergovernmental activity that arose during the year as well as appropriating funds in anticipation of the City Hall and Council Chamber remodel project.

The most significant differences between estimated revenues and actual revenues were as follows:

Revenue Source
Estimated
Revenues
Actual
Revenues Difference
Sales tax $ 18,685,500 $ 18,168,784 $ (516,716)
Property tax 14,915,400 14,248,311 (667,089)
Transient occupancy tax 10,522,000 9,705,846 (816,154)
All other taxes 3,277,500 3,477,238 199,738
Charges for services 2,793,700 3,853,282 1,059,582
User of money and property 2,042,400 3,680,796 1,638,396 As with state and national economies, the City’s local economy is feeling the impacts of inflation, high interest rates, and pressures emerging from federal tariffs. Although economic indicators do not signal a recession, the shortfalls in the above revenue sources are indicative of slowing revenue growth that has been occurring since the COVID-19 pandemic ended. 116

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City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Notes to the Required Supplementary Information
June 30, 2025
NOTE 3 – SUPPLEMENTAL SALES TAX FUND BUDGETARY HIGHLIGHTS In 2012, the voters of the City approved Measure E-12, a one-half supplemental sales tax, beginning on April 1, 2013 and automatically ending on March 31, 2025. In November 2024, the voters approved Measure I-24 which extended the one-half supplemental sales tax indefinitely. Because of the uncertainty surrounding the ballot measure being approved or not, the City budgeted for nine months of this revenue. As a result, actual revenues exceeded the estimated revenues by $1,687,115.

The City Council approved Resolution 20-118, committing these supplemental sales tax revenues towards fire and emergency services, police services, and street repair and maintenance. This also includes, but not limited to, capital costs such as fire stations, substations, training facilities, and major road rehabilitation. Due to the nature of these capital projects, many times it takes several years to be completed. For the fiscal year, the fund has $17,421,061 of unspent appropriations that are planned to be expended in the upcoming years.

NOTE 4 – SPECIFIC PLANS FUND BUDGETARY HIGHLIGHTS
As of June 30, 2025, the Specific Plans Fund had a fund deficit in the amount of $1,286,772. The fund will begin to have a positive fund balance once development occurs. The budget had assumed development occurring when it has not. 117

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City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Changes in the Net Pension Liability and Related Ratios Last Ten Fiscal Years
2015-16 2016-17 2017-18 2018-19
Total Pension Liability
Service cost $ 1,261,727 $ 1,343,291 $ 1,559,000 $ 1,534,064 Interest on total pension liability 4,692,922 4,968,592 5,100,788 5,222,297 Changes of assumptions (1,109,451) - 4,094,234 (369,228) Changes in benefit terms - - - -
Differences between expected and actual experience (622,439) 630,371 (882,446) (1,118,930) (2,840,331) (3,204,224) (3,277,298) (3,642,194)
Net change in total pension liability 1,382,428 3,738,030 6,594,278 1,626,009 Total pension liability - beginning of fiscal year 63,866,593 65,249,021 68,987,051 75,581,329 Total pension liability - end of fiscal year [A] $ 65,249,021 $ 68,987,051 $ 75,581,329 $ 77,207,338 Plan Fiduciary Net Position
Plan to plan resource movement $ - $ - $ - $ (123)
Contributions - employer 1,868,439 2,000,742 3,823,624 2,124,416 Contributions - employee 628,654 643,082 658,337 770,706 Net investment income (loss) 1,010,263 225,131 4,883,679 4,222,464 Benefit payments (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) - - - -
Net change in plan fiduciary net position 617,577 (362,045) 6,024,009 3,251,213 Total plan fiduciary net position - beginning of fiscal year 43,318,031 43,935,608 43,573,563 49,597,572 Total plan fiduciary net position - end of fiscal year [B] $ 43,935,608 $ 43,573,563 $ 49,597,572 $ 52,848,785 Net pension liability - end of fiscal year ([A]-[B]) $ 21,313,413 $ 25,413,488 $ 25,983,757 $ 24,358,553

67.34% 63.16% 65.62% 68.45%
Covered payroll $ 7,659,829 $ 8,396,093 $ 8,780,225 $ 9,316,302 Net pension liability as a percentage of covered payroll 278.25% 302.68% 295.93% 261.46% 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
See accompanying notes to the required supplementary information 118

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 1,581,663 $ 1,609,566 $ 1,606,255 $ 1,829,087 $ 1,998,150 $ 2,370,880 5,548,346 5,765,245 6,004,538 6,161,948 6,462,524 6,927,531 - - - 2,696,110 - -
- - - - 109,086 -
1,547,644 (40,299) 337,397 (561,548) 1,054,411 3,407,093 (3,893,155) (4,247,061) (4,480,541) (4,584,918) (5,180,804) (5,449,006) 4,784,498 3,087,451 3,467,649 5,540,679 4,443,367 7,256,498 77,207,338 81,991,836 85,079,287 88,546,936 94,087,615 98,530,982 $ 81,991,836 $ 85,079,287 $ 88,546,936 $ 94,087,615 $ 98,530,982 $ 105,787,480 $ - $ - $ - $ - $ - $ -
3,489,963 2,483,632 2,519,880 2,716,313 3,107,204 3,300,108 883,924 972,201 1,005,499 1,120,973 1,228,259 1,471,934 3,485,150 2,853,716 13,251,050 (5,394,575) 4,020,713 6,513,969 (3,893,155) (4,247,061) (4,480,541) (4,584,918) (5,180,804) (5,449,006) (37,714) (80,042) (58,697) (44,227) (47,658) (55,281)
123 - - - - -
3,928,291 1,982,446 12,237,191 (6,186,434) 3,127,714 5,781,724 52,848,785 56,777,076 58,759,522 70,996,713 64,810,279 67,937,993 $ 56,777,076 $ 58,759,522 $ 70,996,713 $ 64,810,279 $ 67,937,993 $ 73,719,717 $ 25,214,760 $ 26,319,765 $ 17,550,223 $ 29,277,336 $ 30,592,989 $ 32,067,763

69.25% 69.06% 80.18% 68.88% 68.95% 69.69%
$ 9,678,132 $ 9,851,522 $ 10,014,148 $ 11,020,579 $ 13,117,161 $ 15,303,306 260.53% 267.16% 175.25% 265.66% 233.23% 209.55%
119

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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:
2015-16 2016-17 2017-18 2018-19
Actuarially determined contribution $ 1,931,256 $ 2,527,005 $ 2,370,405 $ 2,299,277 (1,998,114) (4,150,823) (2,370,405) (3,531,703)
Contribution deficiency (excess) $ (66,858) $ (1,623,818) $ - $ (1,232,426) Covered payroll $ 8,396,093 $ 8,780,225 $ 9,316,302 $ 9,678,132 Contributions as a percentage of covered payroll 23.80% 47.27% 25.44% 36.49% Contribution in relation to the actuarially determined
contribution
See accompanying notes to the required supplementary information 120

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 2,483,632 $ 2,519,880 $ 2,716,313 $ 3,107,204 $ 3,300,108 $ 3,760,118 (2,483,632) (2,519,880) (2,716,313) (3,107,204) (3,300,108) (3,760,118) $ - $ - $ - $ - $ - $ -
$ 9,851,522 $ 10,014,148 $ 11,020,579 $ 13,117,161 $ 15,303,306 $ 16,750,471

25.21% 25.16% 24.65% 23.69% 21.56% 22.45%
121

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City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Notes to the Required Supplementary Information
Miscellaneous Pension Plan
June 30, 2025
NOTE 1 – SUMMARY OF CHANGES OF BENEFITS OR ASSUMPTIONS
Benefit Changes: The figures generally include any liability impact that may have resulted from voluntary benefit changes that occurred on or before 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, unless the liability impact is deemed to be material by the plan actuary.

Changes of Assumptions: There were no assumption changes in 2023 or 2024. Effective with the June 30, 2021, valuation date (June 30, 2022, measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the longterm expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. In addition, demographic assumptions and the price inflation 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 June 30, 2017, through June 30, 2021, and 7.65% for measurement dates June 30, 2015, through June 30, 2016.

NOTE 2 – OTHER MISCELLANEOUS INCOME/EXPENSE
During Fiscal Year 2017-18, as a result of Governmental Accounting Standards Board Statement No. 75, Accounting and Financial Reporting for Postemployment Benefit Plans Other than Pensions, CalPERS reported its proportionate share of activity related to postemployment 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 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 (GASB 68).

NOTE 3 – ACTUARIAL METHODS AND ASSUMPTIONS
The Miscellaneous Plan’s actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2024-25 were derived from the June 30, 2024 funding valuation report.

Actuarial Cost Method Entry Age Actuarial Cost Method
Amortization Method/Period For details, see June 30, 2021, funding valuation report.

Asset Valuation Method Fair Value of Assets. For details, see June 30, 2021, funding valuation report.

Inflation 2.3%
Salary Increases Varies by entry age and service
Payroll Growth 2.8%
Investment Rate of Return 6.80% Net of Pension Plan Investments and Administrative Expenses; includes Inflation
Retirement Age The probabilities of retirement are based on the 2021 CalPERS’ Experience Study and Review of Actuarial Assumptions.

Mortality The probabilities of mortality are based on the 2021 CalPERS’ Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries.
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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:
2015-16 2016-17 2017-18 2018-19
Proportion of the net pension liability 0.17196% 0.16700% 0.15545% 0.15490% Proportionate share of the net pension liability $ 11,802,834 $ 14,446,625 $ 15,416,576 $ 14,949,927 Covered payroll $ 4,965,806 $ 4,996,867 $ 5,232,842 $ 5,250,491 237.68% 289.11% 294.61% 284.73%
Plan's total pension liability (in billions) $ 31.77 $ 33.36 $ 37.16 $ 38.00 Plan's fiduciary net position (in billions) $ 24.91 $ 24.71 $ 27.24 $ 28.35

78.41% 74.07% 73.30% 74.61%
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
See accompanying notes to the required supplementary information 124

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

0.15260% 0.14840% 0.08960% 0.18910% 0.17050% 0.18300%
$ 16,081,854 $ 16,434,399 $ 7,383,530 $ 18,157,549 $ 21,704,399 $ 23,697,067 $ 5,842,756 $ 5,835,684 $ 7,370,100 $ 8,270,629 $ 10,005,117 $ 11,199,601 275.24% 281.62% 100.18% 219.54% 216.93% 211.59%
$ 40.90 $ 43.18 $ 45.65 $ 48.87 $ 51.77 $ 54.59
$ 30.36 $ 32.11 $ 37.41 $ 39.27 $ 39.04 $ 41.64

74.23% 74.36% 81.95% 80.36% 75.41% 76.28%
125

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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:
2015-16 2016-17 2017-18 2018-19
$ 1,664,994 $ 1,742,385 $ 1,783,390 $ 1,723,623
(1,629,321) (2,618,567) (1,783,390) (2,491,197)
Contribution deficiency (excess) $ 35,673 $ (876,182) $ - $ (767,574) Covered payroll $ 4,996,867 $ 5,232,842 $ 5,250,491 $ 5,842,756 Contributions as a percentage of covered payroll 32.61% 50.04% 33.97% 42.64% Contractually required contribution (actuarially
determined)
Contribution in relation to the actuarially determined
contributions
See accompanying notes to the required supplementary information 126

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 1,986,673 $ 2,174,025 $ 2,268,023 $ 2,803,778 $ 2,823,911 $ 3,256,436 (1,986,673) (2,174,025) (2,268,023) (2,803,778) (2,823,911) (3,256,436) $ - $ - $ - $ - $ - $ -
$ 5,835,684 $ 7,370,100 $ 8,270,629 $ 10,005,117 $ 11,199,601 $ 11,724,831

34.04% 29.50% 27.42% 28.02% 25.21% 27.77%
127

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City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Notes to the Required Supplementary Information
Public Safety Pension Plan
June 30, 2025
NOTE 1 – SUMMARY OF CHANGES OF BENEFITS OR ASSUMPTIONS
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 such as Golden Handshakes, service purchases, and other prior service costs. Employers that have done so may need to report this information as a separate liability in their financial statement as CalPERS considers such amounts to be separately financed employer-specific liabilities.

These employers should consult with their auditors. Additionally, the figures above do not include any liability impact that occurred after the June 30, 2023, valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.

NOTE 2 – ACTUARIAL METHODS AND ASSUMPTIONS
The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2024-25 were derived from the June 30, 2024 funding valuation report.

Actuarial Cost Method Entry Age Normal in accordance with the requirements of GASB Statement No. 68
Actuarial Assumptions:

Discount rate 6.9%
Inflation 2.5%
Salary Increases Varies by entry age and service
Mortality table Derived using CalPERS membership data for all funds Post retirement benefit increase The lesser of contract cost-of-living (COLA) or 2.50% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.50% thereafter 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.
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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 Eight Fiscal Years
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% Benefit payments, including refunds of member
contributions
Plan fiduciary net position as a percentage of the total OPEB liability
The schedule is intended to show information for ten years. Fiscal Year 2017-18 was the first year of implementation. Additional years will be displayed as they become available.

See accompanying note to the required supplementary information. 130

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2020-21 2021-22 2022-23 2023-24 2024-25
$ 884,773 $ 909,104 $ 631,164 $ 502,442 $ 616,166
526,097 495,284 673,127 783,558 826,653
818,395 (3,077,668) (2,052,895) (181,983) (913,527)
(116,693) 324,697 (43,681) 167,773 -
(616,900) (732,681) (735,316) (790,203) (821,280)
1,495,672 (2,081,264) (1,527,601) 481,587 (291,988)
16,957,975 18,453,647 16,372,383 14,844,782 15,326,369
$ 18,453,647 $ 16,372,383 $ 14,844,782 $ 15,326,369 $ 15,034,381 $ 447,814 $ 466,846 $ 529,697 $ 491,528 $ 593,371
2,436,434 (1,174,648) 1,068,650 1,434,963 1,310,751
(616,900) (732,681) (735,316) (790,203) (821,280)
2,267,348 (1,440,483) 863,031 1,136,288 1,082,842
7,526,912 9,794,260 8,353,777 9,216,808 10,353,096
$ 9,794,260 $ 8,353,777 $ 9,216,808 $ 10,353,096 $ 11,435,938 $ 8,659,387 $ 8,018,606 $ 5,627,974 $ 4,973,273 $ 3,598,443

53.07% 51.02% 62.09% 67.55% 76.07%
$ 19,948,309 $ 22,080,455 $ 24,888,251 $ 27,643,878 $ 30,902,900

43.41% 36.32% 22.61% 17.99% 11.64%
131

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City of El Paso de Robles

REQUIRED SUPPLEMENTARY INFORMATION
Notes to the Required Supplementary Information
Other Postemployment Benefits
June 30, 2025
NOTE 1 – ACTUARIAL METHODS AND ASSUMPTIONS
Actuarial Cost Method: GASB 75 requires use of the entry age actuarial cost method. Entry age is based on the age at hire for eligible employees. The attribution period is determined as the difference between the expected retirement age and the age at hire. The actuarial present value of projected benefit payments and present value of future service costs are determined on a participant-by-participant basis and then aggregated.

Substantive Plan: As required under GASB 75, the City based the valuation on the substantive plan. The formulation of the substantive plan was based on a review of written plan documents as well as historical information with respect to employer and employee contributions and other relevant factors.

NOTE 2 – ECONOMIC ASSUMPTIONS
Economic assumptions are set under the guidance of Actuarial Standard of Practice 27 (ASOP 27). Among other things, ASOP 27 provides that economic assumptions should reflect a consistent underlying rate of general inflation. For that reason, the City shows assumed long-term inflation rate below.

Inflation: Assumed 2.50% per year used for pension purposes. Actuarial standards require using the same rate for OPEB that is used for pension.

Investment Return/Discount Rate: Assumed 5.99% per year net of expenses. This is based on assumed long-term return on employer assets. The City used the “Building Block Method.” Assessment of long-term returns for employer assets is based on long-term historical returns for surplus funds invested pursuant to California Government Code Sections 53601 et seq.

Trend: 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. The City does not believe it is reasonable to project historical trend vs. inflation differences several decades into the future.

Payroll Increase: Assumed 2.75% per year. Since benefits do not depend on salary (as they do for pensions), this assumption is only used to determine the accrual pattern of the Actuarial Present Value of Projected Benefit Payments. 132

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Combining and Individual Fund
Financial Statements and
Schedules
133

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134

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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, 2025
Budget Actual Variance

REVENUES
Intergovernmental revenues $ 12,876,887 $ 2,640,952 $ (10,235,935) Other revenues 5,000,000 - (5,000,000)
Total revenues 17,876,887 2,640,952 (15,235,935)

EXPENDITURES
Current:

Ge General government 1,588,438 158,562 (1,429,876)
Hig Highways and streets 1,590,767 1,192,015 (398,752)
CuCulture-recreation 173,500 58,534 (114,966)
Capital outlay 121,048,574 19,112,743 (101,935,831)
Total expenditures 124,401,279 20,521,854 (103,879,425) Revenues (under) expenditures (106,524,392) (17,880,902) 88,643,490

OTHER FINANCING SOURCES (USES)
Transfers in 66,826,817 14,869,060 (51,957,757)
Issuance of debt 13,045,963 - (13,045,963)
Total other financing sources (uses) 79,872,780 14,869,060 (65,003,720) Net change in fund balance $ (26,651,612) (3,011,842) $ 23,639,770 Fund balance - July 1 29,935,377
Fund balance - June 30 $ 26,923,535
135

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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:

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

Citizens Option Public Safety Fund - to account for State Assembly Bill (AB) 3229 funds. Funds must be held in an interestbearing 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. Activity for this fund has been combined with the Solid Waste Fund beginning in fiscal year 2024-25.

Community Facilities District No. 2005-1 - to account for public services such as fire protection and suppression, police protection, and recreation programs for new developments within the community facilities district boundaries.

Community Facilities District No. 2022-2N - to account for public services such as fire protection and suppression, police protection, and recreation programs for new developments within the Olsen South Chandler Ranch community facilities district boundaries.
136

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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.

137

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City of El Paso de Robles

COMBINING BALANCE SHEET
Nonmajor Governmental Funds
June 30, 2025
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 111 117 200 206 Assets:

Cash and investments $ 1,361,237 $ 772,115 $ 2,568,333 $ 482,860 Accounts receivable - - 77,365 -
Interest receivable 13,942 5,541 16,939 3,239
Loans receivable - - - -
Prepaid items - 14,352 - -
Total assets 1,375,179 792,008 2,662,637 486,099
Deferred outflows of resources:

Deferred interest expense - - - -
Total deferred outflows of resources - - - -
Total assets and deferred outflows of resources $ 1,375,179 $ 792,008 $ 2,662,637 $ 486,099 Liabilities:

Accounts payable $ - $ 26,320 $ 8,419 $ -
Accrued payroll expenses - - - -
Interest payable - - - -
Unearned revenue 1,296,900 - - -
Advances payable - - - -
Total liabilities 1,296,900 26,320 8,419 -
Deferred inflows of resources:

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

Restricted - 765,688 2,654,218 486,099
Assigned 78,279 - - -
Unassigned - - - -
Total fund balances (deficits) 78,279 765,688 2,654,218 486,099 $ 1,375,179 $ 792,008 $ 2,662,637 $ 486,099
Special Revenue Funds

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND

FUND BALANCES (DEFICITS)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
American
Rescue Plan Act Street
Transportation
Development Act
- Non-Transit
Citizens Option
Public Safety
138

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209 210 227 233 308 409 611
$ 3,342,087 $ 143,912 $ 187,076 $ 501,597 $ 2,158,145 $ 486,803 $ - 150,918 - - - 37,994 12,181 -
21,932 945 128,701 53,093 14,033 3,258 -
- - 709,690 78,900 - - -
- - - - - - -
3,514,937 144,857 1,025,467 633,590 2,210,172 502,242 - - - - - - - -
- - - - - - -
$ 3,514,937 $ 144,857 $ 1,025,467 $ 633,590 $ 2,210,172 $ 502,242 $ - $ - $ 1,305 $ 3,876 $ - $ 99,890 $ - $ -
- - - - 3,992 - -
- - - - - - -
- - 55 - - - -
- - - - - - -
- 1,305 3,931 - 103,882 - -
- - 837,131 128,607 - - -
- - 837,131 128,607 - - -
3,514,937 143,552 184,405 504,983 2,106,290 502,242 -
- - - - - - -
- - - - - - -
3,514,937 143,552 184,405 504,983 2,106,290 502,242 -
$ 3,514,937 $ 144,857 $ 1,025,467 $ 633,590 $ 2,210,172 $ 502,242 $ - Special Revenue Funds
Road
Maintenance and
Rehabilitation
Account
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
139

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City of El Paso de Robles

COMBINING BALANCE SHEET
Nonmajor Governmental Funds
June 30, 2025
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 310 316
Assets:

Cash and investments $ 5,870 $ 726 $ 3,156,659 $ 1,089,847 Accounts receivable 1,131 33,805 - -
Interest receivable 1,272 157 153,131 30,894
Loans receivable - - 1,147,763 42,705
Prepaid items - - - -
Total assets 8,273 34,688 4,457,553 1,163,446
Deferred outflows of resources:

Deferred interest expense - - - -
Total deferred outflows of resources - - - -
Total assets and deferred outflows of resources $ 8,273 $ 34,688 $ 4,457,553 $ 1,163,446 Liabilities:

Accounts payable $ - $ - $ 1,046 $ -
Accrued payroll expenses - - - -
Interest payable - - - -
Unearned revenue - - - -
Advances payable - - - -
Total liabilities - - 1,046 -
Deferred inflows of resources:

Unavailable revenue - - 1,280,397 66,426
Total deferred inflows of resources - - 1,280,397 66,426 Fund balances (deficits):

Restricted 8,273 34,688 3,176,110 1,097,020
Assigned - - - -
Unassigned - - - -
Total fund balances (deficits) 8,273 34,688 3,176,110 1,097,020 $ 8,273 $ 34,688 $ 4,457,553 $ 1,163,446
Community
Facilities District
No. 2022-2N

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND

FUND BALANCES (DEFICITS)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Special Revenue Funds Capital Projects Funds
Transportation
Facilities
Public Safety
Facilities
Community
Facilities District
No. 2005-1
140

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223 235 506
$ 10,670,423 $ 5,434,417 $ 2,519,517 $ - $ 3,396,243 $ 38,277,867 - - - - 50,506 363,900
205,514 129,195 55,002 - 20,809 857,597
475,381 464,777 153,361 - - 3,072,577
- - - - - 14,352
11,351,318 6,028,389 2,727,880 - 3,467,558 42,586,293
- - - 101,705 - 101,705
- - - 101,705 - 101,705
$ 11,351,318 $ 6,028,389 $ 2,727,880 $ 101,705 $ 3,467,558 $ 42,687,998 $ - $ - $ - $ - $ 2,250 $ 143,106
- - - - - 3,992
- - - 101,705 - 101,705
- - - - - 1,296,955
- - - 153,222 - 153,222
- - - 254,927 2,250 1,698,980
608,883 557,503 191,486 - - 3,670,433
608,883 557,503 191,486 - - 3,670,433
10,742,435 5,470,886 2,536,394 - 3,465,308 37,393,528
- - - - - 78,279
- - - (153,222) - (153,222)
10,742,435 5,470,886 2,536,394 (153,222) 3,465,308 37,318,585 $ 11,351,318 $ 6,028,389 $ 2,727,880 $ 101,705 $ 3,467,558 $ 42,687,998 Capital Projects Funds
Debt Service
Fund
Total Nonmajor
Governmental
Funds
General
Government
Facilities
Parks and
Recreation
Facilities Library Facilities Airport Road PSR
Measure D G.O.

Bond
141

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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, 2025
REVENUES 111 117 200 206
Taxes $ - $ - $ 910,094 $ -
Use of money and property 106,824 43,021 125,753 24,648 Intergovernmental revenues 2,725,093 194,663 - 37,051
Charges for current services - - - -
Total revenues 2,831,917 237,684 1,035,847 61,699

EXPENDITURES
Current:

Ge General government 1,197,305 - - -
Pu Public safety - 9,514 - -
Hig Highways and streets - - 184,526 -
CuCulture-recreation - - - -
Ur Urban redevelopment and housing 55,500 - - -
Capital outlay - 194,827 30,553 -
Debt service:

IntInterest - - - -
PriPrincipal - - - -
Ag Agent fees - - - -
Total expenditures 1,252,805 204,341 215,079 -
1,579,112 33,343 820,768 61,699

OTHER FINANCING SOURCES (USES)
Transfers out (1,652,937) - - -
Total other financing sources (uses) (1,652,937) - - -
Net change in fund balances (deficits) (73,825) 33,343 820,768 61,699 Fund balances (deficits) - July 1 152,104 732,345 1,833,450 424,400 Fund balances (deficits) - June 30 $ 78,279 $ 765,688 $ 2,654,218 $ 486,099 - - - -
American
Rescue Plan Act Street
Transportation
Development Act
- Non-Transit
Excess (deficiency) of revenues over (under)
expenditures
Citizens Option
Public Safety
Special Revenue Funds
142

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209 210 227 233 308 409 611
$ 856,414 $ - $ - $ - $ - $ - $ -
164,042 7,118 57,341 50,578 108,339 24,717 -
- - 225,241 - - - -
- 15,185 - - 2,247,199 51,312 -
1,020,456 22,303 282,582 50,578 2,355,538 76,029 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - 2,021,429 - -
- - - - - - -
- - 22,661 - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - 22,661 - 2,021,429 - -
1,020,456 22,303 259,921 50,578 334,109 76,029 -
- - - - - - (4,959,059)
- - - - - - (4,959,059)
1,020,456 22,303 259,921 50,578 334,109 76,029 (4,959,059) 2,494,481 121,249 (75,516) 454,405 1,772,181 426,213 4,959,059 $ 3,514,937 $ 143,552 $ 184,405 $ 504,983 $ 2,106,290 $ 502,242 $ - - - - - - - -
Landfill Closure,
Post-closure,
and Corrective
Action
Road
Maintenance and
Rehabilitation
Account
Voluntary
Certified Access
Specialist
Program
Community
Development
Block Grant
Cal Home Loan
Program
Landscape and
Lighting District
Public,
Educational, and
Governmental
Special Revenue Funds
143

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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, 2025
REVENUES 213
Taxes $ 332,468 $ 67,395 $ - $ -
Use of money and property 8,646 1,122 279,619 56,348
Intergovernmental revenues - - - -
Charges for current services - - 817,145 293,666
Total revenues 341,114 68,517 1,096,764 350,014

EXPENDITURES
Current:

Ge General government - - - -
Pu Public safety - - - -
Hig Highways and streets - - 35,324 -
CuCulture-recreation - - - -
Ur Urban redevelopment and housing - - - -
Capital outlay - - - -
Debt service:

IntInterest - - - -
PriPrincipal - - - -
Ag Agent fees - - - -
Total expenditures - - 35,324 -
341,114 68,517 1,061,440 350,014

OTHER FINANCING SOURCES (USES)
Transfers out (332,841) (33,829) (1,191,163) -
Total other financing sources (uses) (332,841) (33,829) (1,191,163) - Net change in fund balances (deficits) 8,273 34,688 (129,723) 350,014 Fund balances (deficits) - July 1 - - 3,305,833 747,006 Fund balances (deficits) - June 30 $ 8,273 $ 34,688 $ 3,176,110 $ 1,097,020 - - - -
Capital Projects Funds
Excess (deficiency) of revenues over (under)
expenditures
Transportation
Facilities
Public Safety
CFD No. 2005-1 Facilities
CFD No. 2022-
2N
Special Revenue Funds
144

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223 235 506
$ - $ - $ - $ - $ 2,728,669 $ 4,895,040
554,687 315,269 134,867 - 128,085 2,191,024
- - - - - 3,182,048
679,122 85,628 163,288 - - 4,352,545
1,233,809 400,897 298,155 - 2,856,754 14,620,657
- - - - 2,250 1,199,555
- - - - - 9,514
- - - - - 219,850
- 3,000 - - - 2,024,429
- - - - - 55,500
- - - - - 248,041
-
- - - - 653,430 653,430
- - - - 1,597,320 1,597,320
- - - - 1,780 1,780
- 3,000 - - 2,254,780 6,009,419
1,233,809 397,897 298,155 - 601,974 8,611,238
(184,833) - - - - (8,354,662)
(184,833) - - - - (8,354,662)
1,048,976 397,897 298,155 - 601,974 256,576
9,693,459 5,072,989 2,238,239 (153,222) 2,863,334 37,062,009 $ 10,742,435 $ 5,470,886 $ 2,536,394 $ (153,222) $ 3,465,308 $ 37,318,585 - - - - - -
Airport Road PSR
Measure D G.O.

Bond
Total
Governmental
Funds
General
Government
Facilities
Parks and
Recreation
Facilities Library Facilities
Debt Service
Capital Projects Funds Fund
145

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City of El Paso de Robles

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL American Rescue Plan Act Fund
For the Fiscal Year Ended June 30, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 50,000 $ 106,824 $ 56,824
Intergovernmental revenues 4,945,625 2,725,093 (2,220,532) Total revenues 4,995,625 2,831,917 (2,163,708)

EXPENDITURES
Current:

Ge General government 1,197,305 1,197,305 -
Ur Urban redevelopment and housing 111,500 55,500 (56,000) Total expenditures 1,308,805 1,252,805 (56,000)
Revenues over expenditures 3,686,820 1,579,112 (2,107,708)

OTHER FINANCING SOURCES (USES)
Transfers out (2,810,028) (1,652,937) 1,157,091
Total other financing sources (uses) (2,810,028) (1,652,937) 1,157,091 Net change in fund balance $ 876,792 (73,825) $ (950,617) Fund balance - July 1 152,104
Fund balance - June 30 $ 78,279
146

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 5,000 $ 43,021 $ 38,021
Intergovernmental revenues 200,000 194,663 (5,337)
Total revenues 205,000 237,684 32,684

EXPENDITURES
Current:

Pu Public safety - 9,514 9,514
Capital outlay 340,000 194,827 (145,173)
Total expenditures 340,000 204,341 (135,659)
Net change in fund balance $ (135,000) 33,343 $ 168,343 Fund balance - July 1 732,345
Fund balance - June 30 $ 765,688
147

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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, 2025
Final Budget Actual Variance

REVENUES
Taxes $ 890,000 $ 910,094 $ 20,094
Use of money and property - 125,753 125,753
Total revenues 890,000 1,035,847 145,847

EXPENDITURES
Current:

Hig Highways and streets 647,968 184,526 (463,442)
Capital outlay 1,675,000 30,553 (1,644,447)
Total expenditures 2,322,968 215,079 (2,107,889)
Revenues over expenditures (1,432,968) 820,768 2,253,736

OTHER FINANCING SOURCES (USES)
Transfers out (500,000) - 500,000
Total other financing sources (uses) (500,000) - 500,000 Net change in fund balance $ (1,932,968) 820,768 $ 2,753,736 Fund balance - July 1 1,833,450
Fund balance - June 30 $ 2,654,218
148

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 2,000 $ 24,648 $ 22,648
Intergovernmental revenues 30,000 37,051 7,051
Total revenues 32,000 61,699 29,699
Net change in fund balance $ 32,000 61,699 $ 29,699
Fund balance - July 1 424,400
Fund balance - June 30 $ 486,099
149

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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, 2025
Final Budget Actual Variance

REVENUES
Taxes $ 802,500 $ 856,414 $ 53,914
Use of money and property - 164,042 164,042
Total revenues 802,500 1,020,456 217,956

OTHER FINANCING SOURCES (USES)
Transfers out (3,155,800) - 3,155,800
Total other financing sources (uses) (3,155,800) - 3,155,800 Net change in fund balance $ (2,353,300) 1,020,456 $ 3,373,756 Fund balance - July 1 2,494,481
Fund balance - June 30 $ 3,514,937
150

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ - $ 7,118 $ 7,118
Charges for current services 15,000 15,185 185
Total revenues 15,000 22,303 7,303
Net change in fund balance $ 15,000 22,303 $ 7,303
Fund balance - July 1 121,249
Fund balance - June 30 $ 143,552
151

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ - $ 57,341 $ 57,341
Intergovernmental revenues 380,501 225,241 (155,260)
Total revenues 380,501 282,582 (97,919)

EXPENDITURES
Current:

He Health and welfare 45,683 - (45,683)
Capital outlay 334,818 22,661 (312,157)
Total expenditures 380,501 22,661 (357,840)
Net change in fund balance $ - 259,921 $ 259,921
Fund deficit - July 1 (75,516)
Fund balance - June 30 $ 184,405
152

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 3,500 $ 50,578 $ 47,078
Total revenues 3,500 50,578 47,078
Net change in fund balance $ 3,500 50,578 $ 47,078
Fund balance - July 1 454,405
Fund balance - June 30 $ 504,983
153

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 10,000 $ 108,339 $ 98,339
Charges for current services 2,353,000 2,247,199 (105,801) Total revenues 2,363,000 2,355,538 (7,462)

EXPENDITURES
Current:

CuCulture-recreation 4,136,681 2,021,429 (2,115,252)
Total expenditures 4,136,681 2,021,429 (2,115,252)
Net change in fund balance $ (1,773,681) 334,109 $ 2,107,790 Fund balance - July 1 1,772,181
Fund balance - June 30 $ 2,106,290
154

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 5,000 $ 24,717 $ 19,717
Charges for current services 55,000 51,312 (3,688)
Total revenues 60,000 76,029 16,029

OTHER FINANCING SOURCES (USES)
Transfers out (323,730) - 323,730
Total other financing sources (uses) (323,730) - 323,730 Net change in fund balance $ (263,730) 76,029 $ 339,759 Fund balance - July 1 426,213
Fund balance - June 30 $ 502,242
155

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ - $ - $ -
Total revenues - - -

EXPENDITURES
Current:

Sa Sanitation - - -
Total expenditures - - -
Revenues over expenditures - - -

OTHER FINANCING SOURCES (USES)
Transfers out (4,959,059) (4,959,059) -
Total other financing sources (use) (4,959,059) (4,959,059) - Net change in fund balance $ (4,959,059) (4,959,059) $ - Fund balance - July 1 4,959,059
Fund balance - June 30 $ -
156

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City of El Paso de Robles

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL CFD No. 2005-1 Special Revenue Fund
For the Fiscal Year Ended June 30, 2025
Final Budget Actual Variance

REVENUES
Taxes $ 335,000 $ 332,468 $ (2,532)
Use of money and property - 8,646 8,646
Total revenues 335,000 341,114 6,114

OTHER FINANCING SOURCES (USES)
Transfers out (335,000) (332,841) 2,159
Total other financing sources (uses) (335,000) (332,841) 2,159 Net change in fund balance $ - 8,273 $ 8,273
Fund balance - July 1 -
Fund balance - June 30 $ 8,273
157

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City of El Paso de Robles

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL CFD No. 2022-2N Special Revenue Fund
For the Fiscal Year Ended June 30, 2025
Budget Actual Variance

REVENUES
Taxes $ 34,000 $ 67,395 $ 33,395
Use of money and property - 1,122 1,122
Total revenues 34,000 68,517 34,517

OTHER FINANCING SOURCES (USES)
Transfers out (34,000) (33,829) 171
Total other financing sources (uses) (34,000) (33,829) 171 Net change in fund balance $ - 34,688 $ 34,688
Fund balance - July 1 -
Fund balance - June 30 $ 34,688
158

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 62,000 $ 279,619 $ 217,619
Charges for current services 843,900 817,145 (26,755)
Total revenues 905,900 1,096,764 190,864

EXPENDITURES
Current:

Hig Highways and streets 55,900 35,324 (20,576)
Total expenditures 55,900 35,324 (20,576)
Revenues over expenditures 850,000 1,061,440 211,440

OTHER FINANCING SOURCES (USES)
Transfers out (14,878,508) (1,191,163) 13,687,345
Total other financing sources (uses) (14,878,508) (1,191,163) 13,687,345 Net change in fund balance $ (14,028,508) (129,723) $ 13,898,785 Fund balance - July 1 3,305,833
Fund balance - June 30 $ 3,176,110
159

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 10,000 $ 56,348 $ 46,348
Charges for current services 413,600 293,666 (119,934)
Total revenues 423,600 350,014 (73,586)

EXPENDITURES
Capital outlay 123,345 - (123,345)
Total expenditures 123,345 - (123,345)
Net change in fund balances $ 300,255 350,014 $ 49,759
Fund balance - July 1 747,006
Fund balance - June 30 $ 1,097,020
160

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 70,000 $ 554,687 $ 484,687
Charges for current services 1,089,800 679,122 (410,678) Total revenues 1,159,800 1,233,809 74,009

OTHER FINANCING SOURCES (USES)
Transfers out (10,185,800) (184,833) 10,000,967
Total other financing sources (uses) (10,185,800) (184,833) 10,000,967 Net change in fund balance $ (9,026,000) 1,048,976 $ 10,074,976 Fund balance - July 1 9,693,459
Fund balance - June 30 $ 10,742,435
161

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 52,000 $ 315,269 $ 263,269
Charges for current services 152,800 85,628 (67,172)
Total revenues 204,800 400,897 196,097

EXPENDITURES
Current:

CuCulture-recreation - 3,000 3,000
Total expenditures - 3,000 3,000
Revenues over expenditures 204,800 397,897 193,097

OTHER FINANCING SOURCES (USES)
Transfers out (1,205,790) - 1,205,790
Total other financing sources (uses) (1,205,790) - 1,205,790 Net change in fund balance $ (1,000,990) 397,897 $ 1,398,887 Fund balance - July 1 5,072,989
Fund balance - June 30 $ 5,470,886
162

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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, 2025
Final Budget Actual Variance

REVENUES
Use of money and property $ 25,000 $ 134,867 $ 109,867
Charges for current services 520,800 163,288 (357,512)
Total revenues 545,800 298,155 (247,645)
Net change in fund balance $ 545,800 298,155 $ (247,645) Fund balance - July 1 2,238,239
Fund balance - June 30 $ 2,536,394
163

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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, 2025
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)
164

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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, 2025
Final Budget Actual Variance

REVENUES
Taxes $ 1,827,700 $ 2,728,669 $ 900,969
Use of money and property - 128,085 128,085
Total revenues 1,827,700 2,856,754 1,029,054

EXPENDITURES
Current:

Ge General government - 2,250 2,250
Debt service: - -
IntInterest 653,400 653,430 30
PriPrincipal 1,597,300 1,597,320 20
Ag Agent fees 2,000 1,780 (220)
Total expenditures 2,252,700 2,254,780 2,080
Net change in fund balance $ (425,000) 601,974 $ 1,026,974 Fund balance - July 1 2,863,334
Fund balance - June 30 $ 3,465,308
165

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166

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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, such as vehicles and equipment. 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 information technology (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 supports the operations of information systems citywide, including the maintenance and replacement of IT equipment.

Fleet and Equipment Internal Service Fund
This fund supports the operations of fleet and equipment citywide, including the maintenance and replacement of vehicles.

Risk Management Internal Services Fund
This fund supports the operations of the city’s risk and general liability programs citywide. 167

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City of El Paso de Robles

COMBINING STATEMENT OF NET POSITION
Internal Service Funds
June 30, 2025
ASSETS 112 125 128
Current assets:

Ca Cash and investments $ 1,948,611 $ 8,681,822 $ 151,421 $ 10,781,854 Ac Accounts receivable - - 34,337 34,337
Int Interest receivable 11,055 61,399 1,069 73,523
Pre Prepaid items 22,320 - 650,158 672,478
0 Total current assets 1,981,986 8,743,221 836,985 11,562,192 0 Noncurrent assets:

Capital assets:

NoNoNondepreciable capital assets - 281,935 - 281,935
Ne Net depreciable capital assets 1,573,147 8,986,267 - 10,559,414 Ne Ne Net intangible right-to-use assets 117,094 - - 117,094 0 Total noncurrent assets 1,690,241 9,268,202 - 10,958,443 Total assets 3,672,227 18,011,423 836,985 22,520,635

DEFERRED OUTFLOWS OF RESOURCES
Deferred other post-employment benefits (OPEB) 12,419 8,990 1,219 22,628 Deferred pensions outflows 298,304 134,745 - 433,049
Total deferred outflows of resources 310,723 143,735 1,219 455,677

LIABILITIES
Current liabilities:

Ac Accounts payable 29,905 114,925 91 144,921
Ac Accrued payroll expenses 19,752 11,198 2,254 33,204
Co Compensated absences due within one year 12,898 2,514 - 15,412 Su Subscriptions due within one year 38,283 - - 38,283
Total current liabilities 100,838 128,637 2,345 231,820 Noncurrent liabilities:

Co Compensated absences 56,150 39,800 - 95,950
Su Subscription liability 61,898 - - 61,898
Ne Net OPEB liability 58,655 42,462 5,758 106,875
Ne Net pension liability 1,128,785 509,877 - 1,638,662
Total noncurrent liabilities 1,305,488 592,139 5,758 1,903,385 Total liabilities 1,406,326 720,776 8,103 2,135,205

DEFERRED INFLOWS OF RESOURCES
Deferred OPEB 83,055 60,126 8,153 151,334
Deferred pensions inflows 4,561 2,060 - 6,621
Total deferred inflows of resources 87,616 62,186 8,153 157,955

NET POSITION
Net investment in capital assets 1,590,060 9,268,202 - 10,858,262 Unrestricted 898,948 8,103,994 821,948 9,824,890
Total net position $ 2,489,008 $ 17,372,196 $ 821,948 $ 20,683,152 Total
Fleet and
Equipment Risk Management
Information
Technology
168

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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, 2025

OPERATING REVENUES
Charges for current services $ 2,551,000 $ 3,448,970 $ 2,185,400 $ 8,185,370 Other revenues - 181,957 52,703 234,660
Total operating revenues 2,551,000 3,630,927 2,238,103 8,420,030

OPERATING EXPENSES
Salaries and benefits 1,007,037 551,194 101,667 1,659,898 Maintenance and operations 1,185,871 700,647 2,027,216 3,913,734 Depreciation and amortization 333,659 1,259,263 - 1,592,922 Total operating expenses 2,526,567 2,511,104 2,128,883 7,166,554 Operating income 24,433 1,119,823 109,220 1,253,476

NONOPERATING REVENUES (EXPENSES)
Investment income (loss) 87,899 496,718 10,159 594,776
Ga Gain on disposal of capital asset - 109,925 - 109,925 Interest expense - 710 - 710
87,899 607,353 10,159 705,411
112,332 1,727,176 119,379 1,958,887
Capital grants and contributions - 288,000 - 288,000
Change in net position 112,332 2,015,176 119,379 2,246,887 Net position - July 1 2,376,676 15,357,020 702,569 18,436,265 Net position - June 30 $ 2,489,008 $ 17,372,196 $ 821,948 $ 20,683,152 - - -
Total nonoperating revenues (expenses)
Income (loss) before capital grants and
contributions and transfers
Risk Management Total
Fleet and
Equipment
Information
Technology
169

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City of El Paso de Robles

COMBINING STATEMENT OF CASH FLOWS
Internal Service Funds
For the Fiscal Year Ended June 30, 2025

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and other agencies $ 2,551,000 $ 3,754,505 $ 2,226,372 $ 8,531,877 Payments to employees (925,788) (513,168) (104,204) (1,543,160) Payments to suppliers (1,165,174) (699,053) (2,073,247) (3,937,474) Net cash provided by operating activities 460,038 2,542,284 48,921 3,051,243 Purchase of capital assets (165,900) (3,034,487) - (3,200,387) Subscription payments made (66,120) - - (66,120)
Debt payments made - (84,178) - (84,178)
Interest payments made - (1,696) - (1,696)
Proceeds from sale of capital assets - 109,925 - 109,925 (232,020) (3,010,436) - (3,242,456)

CASH FLOWS FROM INVESTING ACTIVITIES
Net investment income received 85,828 488,802 9,681 584,311 Net cash provided by investing activities 85,828 488,802 9,681 584,311 313,846 20,650 58,602 393,098
Cash and cash equivalents - beginning of fiscal year 1,634,765 8,661,172 92,819 10,388,756 Cash and cash equivalents - end of fiscal year $ 1,948,611 $ 8,681,822 $ 151,421 $ 10,781,854 1,948,611 8,681,822 151,421 Continued
- - - 10,781,854
-
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
170

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City of El Paso de Robles
COMBINING STATEMENT OF CASH FLOWS (continued)
Internal Service Funds
For the Fiscal Year Ended June 30, 2025
Operating income $ 24,433 $ 1,119,823 $ 109,220 $ 1,253,476 Adjustments to reconcile operating activities:

Depreciation and amortization expense 333,659 1,259,263 - 1,592,922 Accounts receivable - 123,578 (11,731) 111,847
Prepaid items 4,735 - (46,122) (41,387)
Deferred outflows of resources for pensions (13,372) (5,548) 468 (18,452) Deferred outflows of resources for OPEB (8,078) (6,052) (1,219) (15,349) Accounts payable 15,962 1,594 91 17,647
Accrued payroll expenses 3,628 2,258 520 6,406
Compensated absences 4,994 1,919 - 6,913
Net OPEB liability (24,399) (13,736) (3,194) (41,329)
Net pension liability 107,397 46,748 - 154,145
Deferred inflows of resources for pensions (4,573) (2,081) - (6,654) Deferred inflows of resources for OPEB 15,652 14,518 888 31,058 Net cash provided by operating activities $ 460,038 $ 2,542,284 $ 48,921 $ 3,051,243 48,921
Non-cash activity: -
Contributed capital asset $ - $ 288,000 $ - $ 288,000
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:
171

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172

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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 money held towards scholarships for 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 accounts for money collected for the Business Improvement Area to be used by the Downtown Mainstreet Association to provide various improvements in the downtown area.

Community Facilities District No. 2022-1N, Improvement Area No. 4 This fund accounts for special taxes authorized to be levied for the purpose of paying the costs of the design, construction, acquisition of public improvements within the Olsen-South Chandler Ranch Specific Plan, or to pay other obligations of the City and the Community Facilities District related to such improvements, and paying principal of and interest on bonds with respect to the Improvement Area, the proceeds of which are being used to finance all or a portion of the improvements.
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City of El Paso de Robles

COMBINING STATEMENT OF FIDUCIARY NET POSITION
Custodial Funds
Total
ASSETS 402 405 314
Cash and cash equivalents $ 118,565 $ 18,530 $ 230,291 $ 367,386 Interest receivable 800 - 1,555 2,355
Accounts receivable - - 221,758 221,758
Total assets 119,365 18,530 453,604 591,499
0 LIABILITIES
Accounts payable - 18,530 - 18,530
Total liabilities - 18,530 - 18,530

NET POSITION
Restricted for:
119,365 - 453,604 572,969
Total net position $ 119,365 $ - $ 453,604 $ 572,969
June 30, 2025
War Memorial
Hospital
Scholarship
Business
Improvement Area
CFD No. 2022-1N
Improvement Area
No. 4
Individuals, organizations, and other
governments
174

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City of El Paso de Robles

COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION Custodial Funds
For the Fiscal Year Ended June 30, 2025

ADDITIONS
Use of money and property $ 6,131 $ - $ 10,303 $ 16,434 Assessments - 18,483 443,301 461,784
Total additions 6,131 18,483 453,604 478,218

DELETIONS
Beneficiary payments - 18,483 - 18,483
Total deletions - 18,483 - 18,483
Change in net position 6,131 - 453,604 459,735
Net position - July 1 113,234 - - 113,234
Net position - June 30 $ 119,365 $ - $ 453,604 $ 572,969 - - -
Total
War Memorial
Hospital
Scholarship
Business
Improvement Area
CFD No. 2022-1N
Improvement Area
No. 4
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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.

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City of El Paso de Robles

NET POSITION BY COMPONENT
Last Ten Fiscal Years
2015-16 2016-17 2017-18 2018-19
Governmental Activities
Net investment in capital assets $ 158,677,706 $ 164,498,515 $ 165,217,272 $ 170,523,910 Restricted 36,178,938 37,112,951 28,249,966 22,417,524
Unrestricted (680,702) 4,551,023 5,499,492 15,201,334
Total governmental activities net position $ 194,175,942 $ 206,162,489 $198,966,730 $ 208,142,768 Business-Type Activities
Net investment in capital assets $ 75,463,778 $ 77,831,910 $ 80,955,731 $ 71,858,414 Restricted - 9,394,686 9,790,196 9,526,934
Unrestricted 18,211,973 8,093,552 2,452,843 10,549,846
Total business-type activities net position $ 95,320,148 $ 95,320,148 $ 93,198,770 $ 91,935,194 Primary Government
Net investment in capital assets $ 234,141,484 $ 242,330,425 $ 246,173,003 $ 242,382,324 Restricted 36,178,938 46,507,637 38,040,162 31,944,458
Unrestricted 17,531,271 12,644,575 7,952,335 25,751,180 Total primary government $ 287,851,693 $ 301,482,637 $292,165,500 $ 300,077,962 178

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 176,101,123 $ 190,141,957 $ 200,336,981 $ 216,455,421 $ 222,967,391 $ 238,975,452 21,351,434 30,096,396 30,895,914 31,663,321 40,530,502 40,604,025 16,237,074 5,477,801 32,476,707 30,953,901 43,894,093 51,865,744 $ 213,689,631 $ 225,716,154 $ 263,709,602 $ 279,072,643 $307,391,986 $ 331,445,221 $ 85,454,847 $ 87,809,962 $ 87,509,379 $ 85,746,827 $ 92,888,464 $ 101,007,743 7,512,910 8,522,563 3,152,473 3,152,473 2,647,831 2,993,914 4,177,514 1,951,785 14,827,689 25,191,621 30,315,058 37,167,029 $ 97,145,271 $ 98,284,310 $ 105,489,541 $ 114,090,921 $ 125,851,353 $ 141,168,686 $ 261,555,970 $ 277,951,919 $ 287,846,360 $ 302,202,248 $315,855,855 $ 339,983,195 28,864,344 38,618,959 34,048,387 34,815,794 43,178,333 43,597,939 20,414,588 7,429,586 47,304,396 56,145,522 74,209,151 89,032,773 $ 310,834,902 $ 324,000,464 $ 369,199,143 $ 393,163,564 $ 433,243,339 $ 472,613,907 179

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City of El Paso de Robles

CHANGES IN NET POSITION
Last Ten Fiscal Years
2015-16 2016-17 2017-18 2018-19

PRIMARY GOVERNMENT EXPENSES
Governmental activities:

General government $ 5,633,775 $ 5,397,984 $ 4,775,437 $ 5,784,275 Public safety 14,314,322 14,706,318 16,999,236 17,474,064 Public works 11,566,256 7,488,142 8,948,531 8,031,210
Highways and streets - - - -
Sanitation - - - -
Health and welfare - - - -
Library and recreation services 2,479,480 - - -
Culture-recreation - - - -
Urban redevelopment and housing - - - -
Community services - 7,890,550 8,158,759 9,381,723
Community development 2,242,176 3,149,976 3,164,575 3,464,646 Economic development and assistance - - - -
Interest expense on long-term debt 1,646,147 1,423,147 1,283,939 1,454,855 Intergovernmental - - - -
Total governmental activities expenses 37,882,156 40,056,117 43,330,477 45,590,773 Business-type activities:

Water operations 11,926,648 11,655,073 14,104,846 14,974,560 Wastewater operations 8,245,447 7,769,493 10,295,996 10,094,911 Airport operations 806,362 645,795 1,136,258 921,562
Sanitation operations - - - -
Transit operations 14,082 16,080 38,022 33,136
Parking operations - - - 115,946
Total business-type activities 20,992,539 20,086,441 25,575,122 26,140,115 Total primary government expenses $ 58,874,695 $ 60,142,558 $ 68,905,599 $ 71,730,888

PRIMARY GOVERNMENT PROGRAM REVENUES
Governmental activities:

Charges for services:

General government $ 501,011 $ 745,517 $ 468,888 $ 764,611 Public safety 341,437 1,079,294 1,123,683 1,123,335
Public works 1,469,761 3,009,284 1,062,987 1,990,874
Highways and streets - - - -
Sanitation - - - -
Health and welfare - - - -
Library and recreation services 451,606 - - -
Culture-recreation - - - -
Community services - 1,159,914 584,777 729,478
Community development 293,142 1,211,108 881,984 1,188,949 Economic development and assistance - - - -
Operating grants and contributions 3,284,350 683,988 862,329 2,676,055 Capital grants and contributions 3,675 1,934,046 1,436,669 1,531,307 Total governmental activities program revenues 6,344,982 9,823,151 6,421,317 10,004,609 180

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 7,127,551 $ 8,760,152 $ 4,255,252 $ 8,296,909 $ 9,981,790 $ 10,652,789 19,350,278 21,295,400 18,873,101 32,518,993 27,936,473 30,049,973 8,458,603 - - - - -
- 8,360,549 9,437,822 10,714,433 12,416,189 13,164,961
- 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 10,544,711
- - - 169,869 246,065 328,154
9,127,658 - - - - -
3,997,039 - - - - -
- 244,485 632,370 919,319 679,788 665,373
1,025,335 722,692 728,305 1,133,573 324,439 541,170
- 138,763 - - - -
49,086,464 47,661,248 43,379,570 64,032,981 63,009,058 65,947,131 13,263,669 14,872,130 13,916,471 14,052,151 14,613,298 15,623,330 9,931,389 9,644,890 10,051,515 9,518,425 10,883,990 11,072,143 962,924 1,139,219 1,384,856 1,016,792 1,540,919 1,940,942 - - - - - 3,228,895
33,136 33,136 33,136 33,136 33,136 33,136
525,625 314,373 481,163 769,332 248,020 165,485
24,716,743 26,003,748 25,867,141 25,389,836 27,319,363 32,063,931 $ 73,803,207 $ 73,664,996 $ 69,246,711 $ 89,422,817 $ 90,328,421 $ 98,011,062 $ 542,318 $ 1,091,835 $ 1,300,883 1,493,058 1,093,363 $ 1,288,952 1,089,338 2,301,599 2,804,134 3,018,408 3,194,434 4,217,755 291,312 - - - - -
- 855,280 1,335,911 3,626,819 3,200,961 1,417,413
- - - - 190,000 -
- - - 15,896 - -
- - - - - -
- 2,111,646 3,250,250 1,271,674 539,550 2,883,912
293,677 - - - - -
1,397,003 - - - - -
- - 7,884 - - -
4,181,472 2,907,433 2,384,482 1,422,500 1,072,754 1,126,087 2,274,289 778,919 7,046,952 1,057,737 6,554,131 7,265,950 10,069,409 10,046,712 18,130,496 11,906,092 15,845,193 18,200,069 Continued
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City of El Paso de Robles
CHANGES IN NET POSITION (continued)
Last Ten Fiscal Years
2015-16 2016-17 2017-18 2018-19
PRIMARY GOVERNMENT PROGRAM REVENUES - continued
Business-type activities:

Charges for services:

Water operations $ 8,770,194 $ 11,890,095 $ 13,925,852 $ 14,422,756 Wastewater operations 8,530,227 10,785,883 9,646,029 10,028,654 Airport operations 698,523 833,242 728,473 774,954
Sanitation operations - - - -
Transit operations - - - -
Parking operations - - - 5,430
Operating grants and contributions 347,283 215,201 252,609 385,686 Capital grants and contributions 2,626,726 538,688 1,517,668 119,973 20,972,953 24,263,109 26,070,631 25,737,453
Total primary government program revenues $ 27,317,935 $ 34,086,260 $ 32,491,948 $ 35,742,062 Net revenue (expense)
Governmental activities $ (31,537,174) $ (30,232,966) $ (36,909,160) $ (35,586,164) Business-type activities (19,586) 4,176,668 495,509 (402,662) Total primary government net expense $ (31,556,760) $ (26,056,298) $ (36,413,651) $ (35,988,826) Governmental activities:

Taxes:

Property taxes $ 13,478,558 $ 13,771,455 $ 14,616,915 $ 13,548,133 Sales and use taxes 14,416,282 14,499,567 15,393,096 15,918,181 Transient occupancy taxes 4,740,344 5,417,254 5,619,769 6,248,573 Other taxes 3,259,467 4,494,011 4,518,023 4,653,114
From other agencies 141,414 - - -
Licenses and permits 1,322,970 - - -
Use of money and property 2,621,958 483,455 419,475 3,068,936 Other revenues 4,184,392 1,065,848 262,935 680,588
Transfers 936,278 1,144,479 1,058,488 1,673,574
Total governmental activities 45,101,663 40,876,069 41,888,701 45,791,099 Business-type activities:

Property taxes 544 53,749 61,526 64,571
From other agencies 330,511 - - -
Use of money and property 452,846 46,082 (92,178) 715,384 Other revenues - 18,791 13,377 32,705
Transfers (936,278) (1,144,479) (1,058,488) (1,673,574) Total business-type activities (152,377) (1,025,857) (1,075,763) (860,914) $ 44,949,286 $ 39,850,212 $ 40,812,938 $ 44,930,185

CHANGE IN NET POSITION
Governmental activities $ 13,564,489 $ 10,643,103 $ 4,979,541 $ 10,204,935 Business-type activities (171,963) 3,150,811 (580,254) (1,263,576) Total primary government $ 13,392,526 $ 13,793,914 $ 4,399,287 $ 8,941,359 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
182

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 15,374,288 $ 17,048,741 $ 17,616,104 $ 17,792,089 $ 17,765,029 $ 22,053,415 9,650,927 9,667,716 12,269,500 13,374,038 13,513,925 14,912,365 793,374 938,252 912,473 1,070,782 1,337,952 1,313,413
- - - - - 3,070,872
- - - - - -
50,197 95,890 408,640 635,777 416,738 27,356
564,753 839,916 1,441,502 1,161,862 919,148 885,500
4,056,160 39,518 1,584,698 166,029 3,965,388 916,634
30,489,699 28,630,033 34,232,917 34,200,577 37,918,180 43,179,555 $ 40,559,108 $ 38,676,745 $ 52,363,413 $ 46,106,669 $ 53,763,373 $ 61,379,624 $ (39,017,055) $ (37,614,536) $ (25,249,074) $ (52,126,899) $ (47,163,865) $ (47,747,062) 5,772,956 2,626,285 8,365,776 8,810,741 10,598,817 11,115,624 $ (33,244,099) $ (34,988,251) $ (16,883,298) $ (43,316,158) $ (36,565,048) $ (36,631,438) $ 14,247,879 $ 14,012,627 $ 14,765,732 $ 15,779,797 $ 16,888,628 $ 16,976,980 15,114,426 20,948,802 33,540,805 33,546,372 33,899,432 33,231,399 5,110,558 7,132,691 9,803,368 9,824,200 9,946,197 9,705,846 4,589,221 4,928,368 5,125,133 5,972,504 6,112,116 5,643,609 - - - - - -
- - - - - -
3,622,862 878,321 (1,241,190) 1,885,763 6,908,992 7,003,763 579,318 210,487 408,299 19,996 800,279 174,437
1,299,654 1,529,763 840,375 802,286 927,564 (1,162,531) 44,563,918 49,641,059 63,242,522 67,830,918 75,483,208 71,573,503 65,132 61,505 70,482 84,111 89,898 113,692
- - - - - -
660,700 (50,046) (415,414) 452,761 1,954,886 2,725,569
10,943 31,058 24,762 56,053 44,395 93,853
(1,299,654) (1,529,763) (840,375) (802,286) (927,564) 1,162,531 (562,879) (1,487,246) (1,160,545) (209,361) 1,161,615 4,095,645 $ 44,001,039 $ 48,153,813 $ 62,081,977 $ 67,621,557 $ 76,644,823 $ 75,669,148 $ 5,546,863 $ 12,026,523 $ 37,993,448 $ 15,704,029 $ 28,319,343 $ 23,826,441 5,210,077 1,139,039 7,205,231 8,601,380 11,760,432 15,211,269 $ 10,756,940 $ 13,165,562 $ 45,198,679 $ 24,305,409 $ 40,079,775 $ 39,037,710 Concluded
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City of El Paso de Robles

FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2015-16 2016-17 2017-18 2018-19

GENERAL FUND
Nonspendable $ 3,018,269 $ 2,979,382 $ 4,267,691 $ 4,962,449 Restricted 605,304 - - -
Committed - - 13,248,022 -
Assigned 4,934,805 5,363,864 7,758,170 7,291,793
Unassigned 20,173,754 21,276,546 11,358,370 16,586,068
Total general fund $ 28,732,132 $ 29,619,792 $ 36,632,253 $ 28,840,310

ALL OTHER GOVERNMENTAL FUNDS
Restricted $ 27,919,739 $ 29,510,502 $ 29,000,127 $ 30,535,097 Committed - - - 8,757,368
Assigned - - - 2,138,484
Unassigned (2,193,048) (2,202,969) (1,601,942) (1,567,062) Total all other governmental funds $ 25,726,691 $ 27,307,533 $ 27,398,185 $ 39,863,887 184

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 3,210,275 $ 3,298,817 $ 2,751,041 $ 2,711,916 $ 3,098,040 $ 3,118,401 - - - - - -
- - - - - -
9,650,317 5,135,554 632,738 1,096,967 4,794,985 4,133,334 17,818,746 23,460,887 27,029,740 21,019,448 17,714,177 15,985,823 $ 30,679,338 $ 31,895,258 $ 30,413,519 $ 24,828,331 $ 25,607,202 $ 23,237,558 $ 29,426,566 $ 30,096,396 $ 30,895,914 $ 31,663,321 $ 37,138,643 $ 37,393,528 13,970,888 - - 14,589,252 20,592,455 26,562,380
934,809 11,525,382 26,199,337 23,019,732 30,087,481 27,001,814 (1,904,461) 147,012 (1,538,139) (1,529,383) (1,542,807) (1,409,994) $ 42,427,802 $ 41,768,790 $ 55,557,112 $ 67,742,922 $ 86,275,772 $ 89,547,728 185

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City of El Paso de Robles

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2015-16 2016-17 2017-18 2018-19

REVENUES
Taxes $ 35,894,651 $ 38,178,013 $ 40,147,803 $ 40,368,001 Licenses and permits 1,322,970 819,308 564,337 563,948
Fines and forfeitures 199,613 179,672 177,138 131,892
Use of money and property 1,286,290 422,948 365,053 2,969,510 Intergovernmental revenues 3,240,667 2,291,741 2,023,313 2,516,651 Charges for current services 3,034,954 6,310,411 2,790,306 5,625,843 Other revenues 1,692,254 1,155,848 262,935 683,400
Total revenues 46,671,399 49,357,941 46,330,885 52,859,245

EXPENDITURES
Current:

General government 3,306,703 5,124,207 3,959,465 6,649,678 Public safety 13,474,420 15,829,754 14,536,296 16,634,327 Public works 6,683,735 2,639,375 3,225,024 2,100,697
Highways and streets - - - -
Sanitation - - - -
Health and welfare - - - -
Library and recreation services 1,995,032 - - -
Culture-recreation - - - -
Community services - 7,290,008 7,360,489 8,286,830
Community development 2,220,585 3,082,615 3,065,976 3,396,257 Urban redevelopment and housing - - - -
Economic development and assistance - - - -
Capital outlay 11,061,482 8,285,208 7,206,662 8,316,414 Debt service:

IntInterest 1,585,657 1,415,934 1,295,230 1,456,073
PriPrincipal 2,356,341 4,683,266 2,406,070 19,738,749
Bond issuance costs - - - 144,874
Agent fees 4,302 1,820 3,631 1,655
Intergovernmental - - - -
Total expenditures 42,688,257 48,352,187 43,058,843 66,725,554 3,983,142 1,005,754 3,272,042 (13,866,309)

OTHER FINANCING SOURCES (USES)
Transfers in 8,821,167 2,410,797 7,969,427 20,332,023
Transfers out (7,884,889) (1,263,557) (6,910,939) (18,658,449) Proceeds of general capital asset dispositions - - - 1,925,855 Issuances of debt 1,935,101 - 2,354,218 14,940,639
Contribution from/(to) Successor Agency 315,507 315,508 275,685 - Total other financing sources (uses) 3,186,886 1,462,748 3,688,391 18,540,068 Net change in fund balances 7,170,028 2,468,502 6,960,433 4,673,759 Fund balances - July 1 $ 47,288,795 $ 54,458,823 $ 56,927,325 $ 64,030,438 Prior period adjustments - - 142,680 -
Fund balances - June 30 $ 54,458,823 $ 56,927,325 $ 64,030,438 $ 68,704,197 Debt service as a percentage of non-capital
expenditures 12.46% 15.21% 10.32% 10.50%
Excess (deficiency) of revenues over (under)
expenditures
186

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 39,062,084 $ 47,022,488 $ 63,235,038 $ 65,122,873 $ 66,846,373 $ 65,557,834 648,309 561,801 786,474 1,217,859 1,423,225 1,330,241
106,595 134,811 97,187 180,488 189,950 271,964
3,472,355 725,318 (1,228,424) 1,871,570 6,861,464 7,099,900 4,673,079 3,686,352 3,248,448 2,480,237 7,626,885 6,934,553 4,741,426 5,825,230 7,947,112 8,165,807 6,605,133 8,205,827 579,318 210,487 346,820 238,658 800,279 174,437
53,283,166 58,166,487 74,432,655 79,277,492 90,353,309 89,574,756 5,883,567 9,249,253 11,502,346 7,591,761 9,192,719 10,779,317 16,119,175 18,744,982 20,392,515 26,157,755 31,515,165 32,337,941 1,718,555 - - - - -
- 2,687,268 3,249,620 5,239,811 7,425,584 7,665,500
- 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 9,824,289
7,612,302 - - - - -
3,627,041 - - - - -
- - - 3,138,536 246,065 328,207
- 223,818 591,765 931,366 668,530 659,497
11,430,869 20,825,742 11,039,500 18,673,772 10,219,347 21,185,845 1,017,744 974,105 915,111 858,542 770,387 703,476
2,683,538 1,999,853 1,844,839 1,912,508 1,686,582 1,752,743 - - - - - -
2,060 1,815 1,902 1,054 1,780 1,780
- 138,763 - - - -
50,094,851 61,632,313 57,369,451 73,138,168 71,969,152 85,238,595 3,188,315 (3,465,826) 17,063,204 6,139,324 18,384,157 4,336,161 10,846,287 21,979,343 15,051,559 26,430,454 14,148,631 16,316,957 (9,546,633) (20,449,580) (19,808,180) (25,628,168) (13,221,067) (19,750,806) 120,478 2,492,971 - - - -
- - - - - -
(205,504) - - - - -
1,214,628 4,022,734 (4,756,621) 802,286 927,564 (3,433,849) 4,402,943 556,908 12,306,583 6,941,610 19,311,721 902,312 $ 68,704,197 $ 73,107,140 $ 73,664,048 $ 85,970,631 $ 92,571,253 $ 111,882,974 - - - (340,988) - -
$ 73,107,140 $ 73,664,048 $ 85,970,631 $ 92,571,253 $ 111,882,974 $ 112,785,286

9.26% 7.29% 5.96% 5.25% 4.09% 4.13%
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City of El Paso de Robles

TAX REVENUE BY SOURCE - GENERAL FUND
Last Ten Fiscal Years
2015-16 $ 11,009,178 $ 8,011,762 $ 4,740,344 $ 2,674,453 $ 502,777 $ 585,014 $ 27,523,528 2016-17 9,734,032 9,903,036 5,417,254 3,078,175 502,091 677,749 29,312,337 2017-18 10,457,497 10,370,968 5,619,769 3,373,843 550,122 594,058 30,966,257 2018-19 10,927,284 10,795,393 6,248,573 3,476,769 576,013 600,332 32,624,364 2019-20 11,788,206 10,253,195 5,110,558 3,456,846 507,722 624,653 31,741,180 2020-21 11,723,491 12,077,864 7,132,691 3,728,157 537,074 663,137 35,862,414 2021-22 12,317,409 13,472,626 9,803,368 3,722,574 554,943 847,616 40,718,536 2022-23 13,165,625 13,524,049 9,824,200 2,900,266 646,001 853,812 40,913,953 2023-24 14,210,193 13,624,123 9,946,197 3,033,683 581,644 803,123 42,198,963 2024-25 14,248,311 13,277,120 9,705,846 2,056,309 642,463 778,466 40,708,515 Notes:
2 - Amount only includes the general funded property tax. Excludes General Obligation Bond tax override measures (i.e., Measure D-98) 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.
3 - Amount only includes the Bradley-Burns local tax. Excludes supplemental sales tax override measures (i.e, Measure E-12, J-20, I-24).

Fiscal Year Property Taxes1,2
Sales & Use
Tax3
Transient
Occupancy Tax
Franchise
Revenues
Business
License
189

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City of El Paso de Robles
ASSESSED VALUE OF TAXABLE PROPERTY1
Last Ten Fiscal Years
2015-16 2016-17 2017-18 2018-19
Residential $ 2,818,066,533 $ 2,978,363,819 $ 3,151,469,801 $ 3,324,175,748 Commercial 737,169,745 774,054,769 848,668,308 942,828,626 Industrial 176,171,430 188,201,454 194,185,968 225,071,006 Dry Farm 21,212,316 26,033,859 28,610,732 8,821,779
Government Owned 164,006 - - 554,977
Institutional 1,969,504 1,966,745 2,501,775 2,201,041
Irrigated 10,769,227 10,554,633 10,736,555 11,997,805
Miscellaneous 5,354,379 6,607,050 8,589,969 9,917,588
Recreational 44,846,704 42,568,667 49,115,737 47,571,173 Vacant 161,534,728 172,579,985 169,648,990 151,993,493
SBE Nonunitary 162,043 162,043 155,000 155,000
Unsecured 215,545,627 224,084,154 209,853,159 234,626,655 Unknown - - - -
Total $ 4,192,966,242 $ 4,425,177,178 $ 4,673,535,994 $ 4,959,914,891 Total Direct Rate2 0.22162 0.20800 0.20737 0.20434
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. 190

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 3,529,219,031 $ 3,692,309,077 $ 3,813,052,237 $ 4,053,872,050 $ 4,316,319,068 $ 4,572,718,285 675,241,513 713,832,621 1,010,624,089 1,069,530,492 1,135,279,949 1,190,142,661 244,672,504 266,365,168 272,676,203 281,791,157 296,297,226 306,185,817 17,357,137 17,614,048 5,219,603 4,281,200 4,365,422 4,461,625 1,980,641 2,020,253 2,041,180 2,129,758 3,678,669 3,092,363 5,057,410 4,174,945 7,629,776 23,548,769 23,706,479 25,915,572 12,237,742 12,744,994 12,907,255 12,464,645 12,746,420 13,001,335 7,568,989 8,189,258 10,580,981 14,048,812 10,810,271 10,917,263 34,175,060 38,709,333 58,387,095 69,314,076 73,248,514 71,293,589 409,747,446 398,294,394 257,810,894 279,293,487 331,270,859 404,783,695 155,000 555,000 555,000 598,400 598,400 598,400
243,605,442 247,137,563 248,923,911 285,812,712 349,705,776 371,668,944 66,104,168 90,974,281 - - 4,612,589 -
$ 5,247,122,083 $ 5,492,920,935 $ 5,700,408,224 $ 6,096,685,558 $ 6,562,639,642 $ 6,974,779,549

0.19719 0.19131 0.19311 0.19024 0.18556 0.18210
191

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City of El Paso de Robles

NET TAXABLE ASSESSED VALUE HISTORY
Last Ten Fiscal Years
2015-16 $ 3,977,258,572 $ 215,545,627 $ 162,043 4,192,966,242 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% 2024-25 6,602,512,205 371,668,944 598,400 6,974,779,549 6.28% Average % Change 6.63%
Data Source:

San Luis Obispo County Assessor - Combined Tax Rolls
Fiscal Year Secured Unsecured SBE Nonunitary % Change
Net Total Assessed
Value
192

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City of El Paso de Robles

PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS Rate per $100 of Taxable Value
Last Ten Fiscal Years
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% 2024-25 1.00000% 0.03250% 0.01750% 0.05810% 0.00365% 0.05800% 1.16975% 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
193

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City of El Paso de Robles

PRINCIPAL PROPERTY TAXPAYERS
Current Fiscal Year and Nine Fiscal Years Ago
Taxpayer
Firestone Walker LLC Commercial $ 109,766,041 1 1.57%
Justin Vineyards and Winery LLC Commercial 90,114,237 2 1.29% Blue Oak TIC Owner I LLC Residential 77,501,451 3 1.11% PDOF Paso LLC Commercial 63,470,204 4 0.91%
FLT Arrive Paso LLC Residential 51,877,649 5 0.74%
Ayres - Paso Robles LP Commercial 36,414,682 6 0.52%
Paso Golden Hill LLC Commercial 34,875,892 7 0.50%
Sun Paso Robles RV LLC Vacant 31,657,622 8 0.45%
SGS Holding Company LLC Commercial 31,569,000 9 0.45%
Treana Winery LLC Unsecured 29,849,401 10 0.43%
DS Paso Crossing LLC Commercial - - -
Vina Robles Inc Commercial - - -
Dry Creek Apartments LP Residential - - -
John Stephenson Trust Industrial - - -
Probitas Properties Ramada LLC Industrial - - -
Sun Wine Country RC LLC Commercial - - -
Pacific Coast Hotel Properties LLC Commercial - - -
Totals $ 557,096,179 7.97%
Data Source:

San Luis Obispo County Assessor Combined Tax Rolls and SBE Nonunitary Tax Roll Fiscal Year 2024-25
Type of Business Assessed Valuation Rank
Percentage of Total
Taxable Assessed
Valuation
194

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$ 46,543,465 1 1.11%
31,140,363 3 0.74%
- - -
- - -
- - -
- - -
29,970,455 4 0.71%
- - -
- - -
- - -
37,623,681 2 0.90%
23,117,539 5 0.55%
21,737,758 6 0.52%
18,365,898 7 0.44%
15,200,000 8 0.36%
14,793,071 9 0.35%
14,666,000 10 0.35%
$ 253,158,230 6.03%
Fiscal Year 2015-16
Assessed Valuation Rank
Percentage of Total
Taxable Assessed
Valuation
195

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City of El Paso de Robles

PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
Fiscal Year Tax Levy
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% 2024-25 9,947,498 9,947,498 100.00% - 9,947,498 100.00% 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
197

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City of El Paso de Robles

TAXABLE SALES BY CATEGORY - ADJUSTED FOR ECONOMIC DATA
In Thousands of Dollars
Last Ten Calendar Years
2015 2016 2017 2018
Apparel Stores $ 28,515 $ 30,399 $ 31,605 $ 32,215
General Merchandise 97,031 97,750 97,860 98,726
Food Stores 27,636 28,540 29,541 30,422
Eating and Drinking Places 102,916 108,989 118,772 116,045 Building Materials 95,137 101,621 110,650 118,297
Auto Dealers and Supplies 154,419 182,520 188,506 186,772 Service Stations 102,707 92,680 108,120 125,238
Other Retail Stores 90,795 92,562 94,509 94,626
All Other Outlets 231,048 237,940 249,671 286,299
Total $ 930,204 $ 973,001 $ 1,029,234 $ 1,088,640
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. 198

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2019 2020 2021 2022 2023 2024
$ 33,173 $ 26,840 $ 41,153 $ 40,908 $ 41,130 $ 40,581
97,447 91,715 103,517 109,422 109,532 111,104
31,718 34,700 34,856 36,954 37,613 37,945
123,059 103,486 147,470 160,251 162,382 162,606
110,254 128,166 144,130 158,507 153,016 147,120
180,292 185,734 206,541 203,147 186,086 177,041
124,954 92,649 128,980 161,204 152,578 146,456
92,247 92,279 105,103 106,393 101,518 98,362
274,381 309,095 367,541 410,510 409,491 421,888
$ 1,067,525 $ 1,064,664 $ 1,279,291 $ 1,387,296 $ 1,353,346 $ 1,343,103 199

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City of El Paso de Robles

SALES TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS
Last Ten Fiscal Years
Fiscal Year Total Rate
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%
2024-25 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 and expired on March 31, 2025. In 2024, City voters approved Measure I-24, extending the tax indefinitely until ended by voters. Additionally, in 2020, City voters approved Measure J-20, a one cent supplemental sales tax; this became effective April 1, 2021. Measure J-20 automatically expires 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
201

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City of El Paso de Robles

RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Fiscal Year
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
2024-25 5,187,473 629,398 - 508,529 100,181 1,442,313
Subscription
General Bonds Payable
Premium on GO
Bonds COP All Other Debt
Governmental Activities
Leases Payable
202

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$ - $ 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 5,266,712 2,850,000 173,247 - 37,428,820 53,586,673 0.82% 1,733.80 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
203

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City of El Paso de Robles

RATIOS OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
Fiscal Year
2015-16 $ 23,859,064 $ 5,796,871 $ 18,062,193 0.43% 31,398 $ 575.27 2016-17 22,204,529 4,688,375 17,516,154 0.40% 31,745 551.78 2017-18 20,500,487 4,261,808 16,238,679 0.35% 31,559 514.55 2018-19 16,413,834 1,636,534 14,777,300 0.30% 31,244 472.96 2019-20 14,288,122 1,107,655 13,180,467 0.25% 31,221 422.17 2020-21 12,695,750 1,878,571 10,817,179 0.20% 31,073 348.12 2021-22 11,060,091 2,002,054 9,058,037 0.16% 31,176 290.55 2022-23 9,369,900 2,356,020 7,013,880 0.12% 30,692 228.52 2023-24 7,623,991 2,383,882 5,240,109 0.08% 30,907 169.54 2024-25 5,816,871 3,005,372 2,811,499 0.04% 31,061 90.52 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
204

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City of El Paso de Robles

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
For the Fiscal Year Ended June 30, 2025
Jurisdiction
Direct and Overlapping Tax and Assessment Debt
San Luis Obispo Community College District $ 192,585,001 9.294% $ 17,898,850 Paso Robles Joint Unified School District 12,894,998 52.780% 6,805,980 Paso Robles Joint Unified School District SFID No. 1 80,110,000 62.891% 50,381,980 Templeton Unified School District 29,914,746 3.194% 955,477 City of Paso Robles General Obligation Bonds 5,816,871 100.000% 5,816,871 Total Direct and Overlapping Tax and Assessment Debt 81,859,158 Direct and Overlapping General Fund Debt
San Luis Obispo County Certificates of Participation 77,618,930 9.329% 7,241,070 San Luis Obispo County Pension Obligations 19,244,056 9.329% 1,795,278 City of El Paso de Robles Leases Payable 508,529 100.000% 508,529 City of El Paso de Robles Subscription Payable 100,181 100.000% 100,181 City of El Paso de Robles Loans Payable 1,442,313 100.000% 1,442,313 Total Direct and Overlapping General Fund Debt 11,087,371 Overlapping Tax Increment Debt (Successor Agency) 8,185,000 100.000% 8,185,000 Total Direct Debt 7,867,894
Total Overlapping Debt 93,263,635
Total Combined Debt $ 101,131,529
Ratio to Assessed Valuation:

Direct Debt 0.08%
Total Direct and Overlapping Tax and Assessment Debt 1.17% Total Direct Debt 0.11%
Combined Total Debt 1.45%
Ratio to Redevelopment Successor Agency Incremental Valuation:

Total Overlapping Tax Increment Debt 0.91%
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.
205

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City of El Paso de Robles

LEGAL DEBT MARGIN INFORMATION
Last Ten Fiscal Years
2015-16 2016-17 2017-18 2018-19
Debt limit $ 157,236,234 $ 165,944,144 $ 175,257,600 $ 185,996,808 Total debt applicable to limit 28,414,467 25,644,300 25,592,448 18,948,699 Legal debt margin $ 128,821,767 $ 140,299,844 $ 149,665,152 $ 167,048,109

18.07% 15.45% 14.60% 10.19%
Data Source:

City of Paso Robles Financial Reports
Total net debt applicable to the limit as a
percentage of debt limit
206

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
$ 196,767,078 $ 205,984,535 $ 213,765,308 $ 228,625,708 $ 246,098,987 $ 261,554,233 16,265,162 14,265,309 12,282,771 10,228,901 8,454,388 6,629,786 $ 180,501,916 $ 191,719,226 $ 201,482,537 $ 218,396,807 $ 237,644,599 $ 254,924,447

8.27% 6.93% 5.75% 4.47% 3.44% 2.53%
Legal Debt Margin Calculation for Fiscal Year 2023-24
Assessed value $ 6,974,779,549
Debt limit - 3.75% of total assessed value1 261,554,233 Amount of debt applicable to limit 6,629,786
Legal debt margin $ 254,924,447
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. 207

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City of El Paso de Robles

PLEDGED REVENUE COVERAGE
Last Ten Fiscal Years
Fiscal Year Coverage
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 2024-25 14,912,365 (6,414,404) 8,497,961 3,627,300 2.34 22,053,415 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.

Wastewater Fund
Utility Service
Charges1
Operating
Expenses2
Net Available
Revenues Debt Service3
Utility Service
Charges1
208

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Coverage
$ - $ - $ - 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
(13,763,864) 8,289,551 667,583 12.42
Water Fund
Operating
Expenses2
Net Available
Revenues Debt Service
209

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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 854 1 4.43%
The Ravine Waterpark 316 2 1.64%
City of El Paso de Robles 309 3 1.60%
Pearce Services, LLC 280 4 1.45%
Firestone Walker Inc. 274 5 1.42%
Walmart Store No. 2099 254 6 1.32%
Respite, Inc. 208 7 1.08%
Applied Technologies Assoc. 205 8 1.06%
Allegretto Vineyard Resort 185 9 0.96%
Trelleborg Sealing Solutions Tustin, Inc. 177 10 0.92%
Totals 3,062 15.88%
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 2024-25
1 - 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%. 210

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Number of Employees Rank Percentage of Total
* * *
* * *
* * *
* * *
* * *
* * *
* * *
* * *
* * *
* * *
Fiscal Year 2015-16
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City of El Paso de Robles

DEMOGRAPHICS AND ECONOMIC STATISTICS
Last Ten Calendar Years
Calendar Year
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%
2024 31,061 1,369,481 44,090 4.2% 38.8 88.7% 29.1%
Data Sources:
1 - Population: California State Department of Finance
2 - Unemployment Data: California Employment Development Department 3 - Income, Age and Education Data: US Census Bureau, most recent American Community Survey Percent of
Population (25+
year of age) with
Bachelor's
Population Degree
Personal
Income
(in thousands)
Per Capita
Personal
Income
County
Unemploy-ment
Rate Median Age
Percent of
Population (25+
years of age)
with High
School Degree
213

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City of El Paso de Robles
FULL-TIME EQUIVALENT1

GOVERNMENT EMPLOYEES BY FUND/DEPARTMENT
Last Ten Fiscal Years2
Fund/Department 2015-16 2016-17 2017-18 2018-19
General Fund
City Manager's Office 11.00 7.84 7.56 8.71
Administrative Services 5.00 7.59 8.21 8.56
Police 49.50 50.29 53.04 53.23
Fire and Emergency Services 24.00 28.98 31.65 36.98
Public Works3 25.00 14.96 18.18 18.64
Community Services3 19.00 27.28 29.67 29.16
Community Development 12.00 11.62 11.10 11.97
Subtotal General Fund 145.50 148.56 159.41 167.25
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 0.85 0.88 1.08 Water Fund 18.50 22.68 25.12 23.63
Wastewater Fund 23.00 29.79 29.90 29.92
Airport Fund 1.00 1.42 1.82 2.31
Solid Waste Fund - - - -
Recycled Water Fund - - - -
Citywide Total 189.00 203.30 217.13 224.19
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). Fulltime 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. 214

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

7.91 9.92 4.51 5.64 6.02 5.20

7.49 7.34 8.61 9.14 8.86 9.35

54.71 54.92 59.78 60.49 59.80 61.34

43.94 47.22 42.45 35.63 34.23 35.56

19.16 17.70 16.25 23.63 28.64 28.03

26.90 26.13 25.45 28.77 33.94 35.41

13.27 13.89 15.59 16.98 16.29 17.66
173.38 177.12 172.64 180.28 187.78 192.55
- 0.44 1.49 5.47 10.84 19.51
- 0.90 5.34 14.32 17.41 18.59
- 0.15 1.82 1.70 2.37 2.86
- 1.49 8.65 21.49 30.62 40.96
- - 4.59 5.02 4.69 5.04
- - 2.34 2.83 3.20 3.64
- - - 0.48 0.50 0.50
- - 6.93 8.33 8.39 9.18

0.66 1.02 1.45 2.42 1.95 -

2.16 2.76 2.61 1.44 1.10 1.10

24.08 22.11 20.93 22.76 24.71 29.47

29.14 29.46 27.44 27.31 26.15 27.87

1.70 2.09 2.33 2.41 3.16 6.64
- - - 0.17 1.00 1.00
- - - - 0.67 -
231.12 236.05 242.98 266.61 285.53 308.77
215

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City of El Paso de Robles

OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Function/Program 2015-16 2016-17 2017-18 2018-19
Public safety
Police
Physical arrests 1,566 1,669 1,731 1,558
Parking violations 449 502 534 291
Traffic violations 2,613 2,705 2,442 2,530
Emergency services
Emergency responses 3,747 3,790 3,812 3,827
Fires extinguished 109 131 131 120
Inspections 416 489 756 525
Utilities
Water operations
New connections 65 54 22 26
Water main breaks 3 - 4 3
Average daily production1 4.43 4.70 5.34 5.50
Peak daily production1 8.45 8.67 9.42 8.46
Wastewater
Average daily sewage treatment1 2.70 2.60 2.40 2.20
Community services
Library services
Volumes in collection 79,003 67,138 60,899 72,970
Total volumes borrowed 276,938 253,644 243,572 262,551
Program and outreach 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
Comnputer/Wifi usage connections N/A N/A N/A N/A
Recreation services
Athletic field permits issued 3,286 3,295 3,439 N/A
Activity admissions 35,127 37,382 48,300 N/A
Recreation programs
Number of programs N/A 5,549.00 4,693 5,493
Number of program participants N/A 64,467.00 58,391 62,705 Recreation programs
Athletic facilities- number of reservations N/A 3,302.00 2,716 3,041 Recreation facilities- number of reservations N/A 683.00 572 714 Number of reservation participants N/A 259,296.00 249,385 205,728 Community development
Building permits issued 1,024 836 811 1,076
Building inspections conducted 3,907 3,131 3,064 3,905
Residential units constructed 153 65 244 117
Building commercial square footage N/A N/A 105,000.00 386,792 Total Permit Valuation 60,561,000 45,238,000 85,944,000 76,500,981 Note 1: In millions of gallons
Data Source:

City of El Paso de Robles
216

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
1,555 1,487 1,495 1,815 2,154 2,118
511 1,883 8,249 11,011 7,004 374
2,758 2,752 2,407 3,245 2,955 3,243
3,948 3,853 4,662 4,748 4,777 4,943
118 110 138 187 144 113
757 130 493 917 1,198 1,517
34 22 22 55 47 93
4 5 10 4 10 4

5.09 4.96 5.22 4.83 4.60 4.70

8.47 9.31 8.97 9.45 9.99 8.79

2.20 2.40 2.40 2.40 2.40 2.30
62,808 61,862 63,064 N/A 47,206 N/A
195,456 176,223 180,800 N/A 192,738 N/A
8,506 8,937 9,968 10,428 14,334 18,861
109,547 54,911 94,696 104,987 119,060 122,518
245,046 230,815 237,761 270,665 336,690 285,433
N/A N/A N/A N/A N/A 189,270

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

N/A N/A N/A N/A N/A N/A
5,503 3,034 4,414 6,980 7,997 8,512
53,154 25,313 36,723 54,010 54,490 51,182
2,318 2,298 3,551 3,630 3,532 3,146
668 302 1,397 1,496 1,395 1,738
235,520 83,663 361,555 478,354 676,705 487,576
1,069 996 1,131 1,367 1,261 1,373
3,898 2,972 2,971 4,955 5,424 9,069
32 56 191 269 274 173
41,192 167,311 246,947 221,665 360,114 32,453
28,179,208 51,983,603 135,397,861 110,916,498 136,887,738 103,106,116 217

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City of El Paso de Robles

CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
Function/Program 2015-16 2016-17 2017-18 2018-19
General government
Personal computers 225 242 249 251
Public safety
Police stations 1 1 1 1
Patrol units1 14 14 14 15
Fire stations 2 2 2 2
Public works
Streets (in miles) 173.5 N/A N/A N/A
Streets (in lane miles) N/A 329.40 N/A N/A
Streets (in center line miles, including alleys) N/A N/A 160.00 202.8 Traffic signals 26 27 27 28
Bridges 4 4 4 4
Airports 1 1 1 1
Water
Fire hydrants 1,852 1,856 1,868 1,876
Storage tanks 4 4 4 4
Storage capacity (in millions of gallons) 12 12 12 12
Water mains (in miles) 175 175 175 178
Wastewater
Sanitary sewer (in miles) 140 140 140 126
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 12 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. 218

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2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
264 269 272 272 297 301
1 1 1 1 1 1
15 18 26 30 43 38
2 2 2 2 3 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
202.8 202.8 202.8 202.8 202.8 203.3
28 28 28 28 28 28
4 4 4 4 4 4
1 1 1 1 1 1
1,897 1,902 1,910 1,914 1,920 2,108
4 4 4 4 4 4
12 12 12 12 12 12
178 178 178 178 180 193
126 126 126 127 127 127
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 8
11 11 11 11 11 11
6 6 6 6 6 6
2 2 2 2 2 2
219

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Council Agenda Report
From: Jonathan Stornetta, Fire Chief
Damain Nord, Police Chief
Subject: Receive and File the Police and Fire and Emergency Services Community Risk Assessment and Standards of Cover Report
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.

Date: December 16, 2025
Facts

1. The City is committed to providing the most effective service to the community and upholding efficiency in the organization, all while ensuring fiscal responsibility. This commitment is grounded in the City’s ongoing efforts to align operations with industry best practices, strengthen data-driven decision-making, and support a culture of continuous improvement and service-first delivery.

2. On March 19, 2024, the City Council adopted goals and strategic priorities for Fiscal Years 2024–2026.

These priorities emphasize long-term organizational resilience and improved service outcomes.

Initiative No. 9 of the Public Safety Services states: “Effectively respond to emergencies and mitigate risks across the community by conducting a comprehensive Community Risk Assessment and Standards of Cover Study to determine appropriate allocation of resources, personnel, equipment, and funding.” This initiative reinforces the City’s commitment to proactive planning and responsibly aligning resources with community needs.

3. On February 4, 2025, City Council authorized a professional services agreement with AP Triton to conduct a Public Safety Risk Assessment and Standards of Cover (CRA-SOC) (Attachment No. 1) and Strategic Staffing Study (Attachment No. 2). These studies were initiated as part of the City’s longrange organizational improvement efforts to evaluate current operations, forecast future needs, and ensure public safety services remain modern, sustainable, and performance-driven.

4. The CRA-SOC outlines deployment gaps, facility and equipment needs, service-level benchmarks, community risk profiles, and long-term recommendations for the City’s Police and Fire and Emergency Services Departments (F&ES). This analysis not only supports immediate operational improvements but also serves as a foundational planning tool for future capital improvements, resource optimization, and service-level enhancement consistent with the City’s strategic framework.

5. The Strategic Staffing Study provides a detailed analysis of police staffing, organizational structure, service demand, response performance, facilities, fiscal sustainability, and patrol workload. The study supports a data-informed approach to maintaining public safety service quality, strengthening organizational capacity, and planning for future community growth and operational complexity.

6. Taken together, these documents provide City Council with a unified foundation for strategic planning, capital investment, staffing decisions, and facility planning. They also underscore the City’s commitment to long-term organizational excellence and its continuous-improvement approach— ensuring that public safety services remain responsive, sustainable, and aligned with the City’s servicePage 598 of 1107 City Council Agenda December 16, 2025 first delivery model.

Options

1. Take no action;

2. Endorse the Paso Robles Police Department Strategic Staffing Assessment and the Fire & Emergency Services CRA-SOC, directing staff to begin implementation planning; or

3. Provide alternative direction to staff.

Analysis and Conclusions
Over the past year, both Police and Fire personnel completed two major independent assessments to better understand current and future needs for the City’s public safety departments. These studies represent the most comprehensive evaluations of public safety operations the City has undertaken and reflect the City’s commitment to long-term organizational improvement, strategic planning, and a servicefirst delivery model. The Fire Department’s Community Risk Assessment and Standards of Cover provides a data-driven evaluation of how the department responds to emergencies, the types of risks present in the community, and the resources and facilities that will be required as the City continues to grow. The analysis confirms increasing demands related to wildfire risk, medical incidents, and expanding residential and commercial development. It also identifies opportunities to improve response times and outlines long-term needs such as an additional fire station, modernized equipment, and expanded training and prevention programs.

The Police Department’s Strategic Staffing Study provides a parallel evaluation of current operations, staffing levels, organizational structure, and emerging community expectations. Paso Robles continues to see steady increases in calls for service, traffic-related challenges, and community-driven requests. While the department benefits from strong community support and a dedicated workforce, the study identifies needs related to staffing, mid-level supervision, support personnel, facility capacity, and the potential for a future police substation to improve service coverage and response times—particularly on the east side of the City. Together, these findings highlight the importance of aligning staffing and capital resources with the City’s long-term growth and evolving public safety needs.

Both studies reinforce the need for proactive planning and sustainable investment in public safety services. Paso Robles continues to grow in population, tourism, and development activity—each with direct implications for emergency response and community safety. Measure J-20 continues to play a critical role in the City’s ability to sustain and enhance public safety services. The measure provides a reliable, locally controlled revenue source that predominantly supports Police and Fire operations, staffing, equipment, and facility needs, with tourists estimated to contribute approximately 25 percent of its revenue, helping offset visitor impacts on emergency services. However, Measure J-20 is scheduled to sunset in 2032, which has significant implications for long-term planning. Many of the large capital and staffing recommendations identified in these studies—such as future stations, facility expansions, and critical equipment upgrades—are dependent on this revenue source remaining available beyond its current expiration date. Without continued funding, the City would face substantial challenges in achieving several of the long-range improvements necessary to maintain service levels. As part of the upcoming budget process, the City will begin discussing options for re-engaging the community regarding a potential early renewal of Measure J-20 to ensure the stability and continuity of public safety services well into the future.

These assessments will also serve as the foundation for upcoming strategic planning efforts for both the Police and Fire Departments. Over the next six to nine months, each department will begin developing updated strategic plans that translate the findings of these studies into actionable goals, program

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priorities, and long-term service benchmarks. These strategic plans will guide future resource allocation decisions, staffing additions, facility planning, and capital investments, ensuring alignment with City Council priorities and community expectations. Any recommendations requiring financial investment will be evaluated and brought forward through future budget cycles, allowing the City to plan responsibly, maintain fiscal sustainability, and continue advancing its continuous improvement and service-first organizational model.

Fiscal Impact
There is no fiscal impact associated with accepting these reports. The total cost of the professional services agreement with AP Triton LLC was $150,000. All other future staffing, facility, or equipment requests identified through the assessments will be brought forward through the City’s standard budgeting and financial planning process.

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 as the endorsement of the commissioned studies do not have the potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment.

Recommendation
Endorse the Paso Robles Police Department Strategic Staffing Assessment and the Paso Robles Fire & Emergency Services CRA‑ SOC, and direct staff to return with an implementation framework and prioritization plan.

Attachments

1. Paso Robles Fire & Emergency Services CRA‑ SOC

2. Paso Robles Police Department Strategic Staffing Study

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2025
September
City of Paso Robles

FIRE AND EMERGENCY

SERVICES DEPARTMENT

COMMUNITY RISK

ASSESSMENT
Standards of Cover & Deployment Analysis
Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department i
Table of Contents
Acknowledgments.......................................................................................................................iv Executive Summary ......................................................................................................................v Purpose and Scope ..................................................................................................................v Key Findings ...............................................................................................................................v Recommendation Highlights ..................................................................................................vi Conclusion ............................................................................................................................... vii City of Paso Robles Overview ................................................................................................... viii SECTION I: EVALUATION OF CURRENT CONDITIONS........................................................ 1 Department Overview ..................................................................................................................2 Paso Robles Fire and Emergency Services Department.......................................................2 Review of Services Provided........................................................................................................6 Response Benchmarks............................................................................................................17 Critical Tasking Analysis & Alarm Assignments .......................................................................18 Fire Incidents............................................................................................................................21 EMS Incidents...........................................................................................................................25 Wildland Incidents...................................................................................................................29 Technical Rescue Incidents ...................................................................................................32 HazMat Incidents.....................................................................................................................36 Aircraft Rescue and Firefighting Incidents............................................................................40 Community Expectations & Performance Goals .....................................................................44 Community Survey Summary ....................................................................................................46 Financial Review .........................................................................................................................47 Five-Year Financial Overview—FY 2020–2024 ......................................................................47 Impact of Measure J-20 on Fire and Emergency Services.................................................49 Future Financial Risks and Sustainability Considerations.....................................................49 Capital Facilities & Equipment...................................................................................................51 Paso Robles Fire Stations.........................................................................................................53 Apparatus & Vehicles Fleet Inventories................................................................................58 Capital Equipment..................................................................................................................61 SECTION II: COMMUNITY RISK ASSESSMENT ................................................................... 63 Community Overview.................................................................................................................64 Description of the Community...............................................................................................64 Additional Demographics......................................................................................................71 Housing Characteristics..........................................................................................................77 Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department ii
Physical Hazards .........................................................................................................................81 Weather Conditions................................................................................................................81 Wildland Fires ...........................................................................................................................89 Flooding....................................................................................................................................92 Earthquakes .............................................................................................................................94 Critical Infrastructure...................................................................................................................98 Target Hazards.........................................................................................................................99 Hazardous Materials..............................................................................................................101 Highways & Roads.................................................................................................................103 Energy Sector.........................................................................................................................105 Air Travel .................................................................................................................................107 Railways..................................................................................................................................110 Dams.......................................................................................................................................111 Water and Sewer Utilities......................................................................................................113 Communications...................................................................................................................119 Governmental Buildings .......................................................................................................120 Land Use.....................................................................................................................................121 Physical Assets Protected/Structural Risks .............................................................................129 Educational and Childcare Facilities..................................................................................132 Assembly ................................................................................................................................134 Health Care Facilities............................................................................................................134 Multi-Family Occupancies....................................................................................................136 Existing Buildings Three or More Stories in Height ...............................................................137 Large Square Footage Buildings..........................................................................................138 High Fire-Flow Occupancies ................................................................................................139 Special Events........................................................................................................................140 Risk Classification......................................................................................................................141 Risk Assessment Methodology .............................................................................................141 Fire Response .........................................................................................................................146 Emergency Medical Services Response.............................................................................147 Technical Rescue Response ................................................................................................148 Hazardous Materials Response............................................................................................149 Wildland Fire Response.........................................................................................................150 Aircraft Rescue & Firefighting (ARFF)...................................................................................151 Comparison of Fire Risks in Other Communities ....................................................................152 Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department iii
SECTION III: STANDARDS OF COVER ............................................................................. 154 Historical System Performance................................................................................................155 Service Demand....................................................................................................................155 Temporal Analysis..................................................................................................................156 Spatial Analysis ......................................................................................................................161 Resource Distribution.............................................................................................................167 Effective Response Force Capability Analysis....................................................................169 Resource Reliability ...............................................................................................................181 Response Performance ........................................................................................................184 Population Growth & Service Demand Projections ...............................................................194 SECTION IV: PLAN FOR MAINTAINING & IMPROVING RESPONSE CAPABILITIES ........ 196 CRA-SOC Plan Overview..........................................................................................................197 Identification of Data Integrity Issues..................................................................................197 Technology and Process Improvements ............................................................................197 Continuous Performance Measurement Methodology Report.......................................198 Findings ......................................................................................................................................200 Community Risk Assessment (CRA) .....................................................................................200 Standards of Cover (SOC)....................................................................................................200 Finance and Resources........................................................................................................201 Facilities and Administrative Support ..................................................................................202 Recommendations....................................................................................................................203 Short-Term Recommendations ............................................................................................203 Mid-Term Recommendations ..............................................................................................211 Long-Term Recommendations ............................................................................................213 SECTION V: APPENDICES................................................................................................ 216 Appendix A: Strategic Partners—Stakeholder Interviews.....................................................217 Introduction to the Stakeholder Interviews ........................................................................217 Appendix B: Special Events .....................................................................................................225 Appendix C: Table of Figures...................................................................................................227 Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department iv
Acknowledgments
AP Triton wishes to extend its sincere appreciation to each of those individuals and organizations whose contributions and assistance made this project possible.

Our sincere appreciation is extended to each of you!
Paso Robles City Council
John R. Hamon, Jr.

Mayor
Kris Beal
District 1
Chris Bausch
District 2
Steve Gregory
District 3
Fred Strong
District 4
And Chief Stornetta, Deputy Chief Harris, and each
of the firefighters, officers, and support staff, who
daily serve the citizens and visitors of Paso Robles.

Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department v
Executive Summary
The City of Paso Robles engaged AP Triton, LLC to conduct a comprehensive Community Risk Assessment and Standards of Cover (CRA-SOC) for the Paso Robles Fire and Emergency Services Department (PRFES). This study evaluates current operational capacity, identifies service delivery gaps, and establishes a data-informed roadmap to guide future decision-making, staffing, and capital investment.

Purpose and Scope
The CRA-SOC is designed to align PRFES with nationally recognized standards, including NFPA 1710 and CPSE accreditation benchmarks, while addressing Paso Robles’ unique geographic, demographic, and fiscal conditions. The assessment examined:
• All-hazards response capacity: Fire suppression, EMS, wildland, technical rescue, hazardous materials, and aircraft rescue/firefighting.
• Critical tasking and effective response force analysis: Comparison of personnel and apparatus needs versus current availability across incident types. • Community risk reduction (CRR): Code enforcement, prevention programs, wildfire mitigation, and public education.
• Financial sustainability: Review of FY2020–2024 budgets, Measure J-20 revenues, grant reliance, and future risks.
• Capital infrastructure and equipment: Fire station condition, apparatus fleet, and support facilities.
• Community expectations: Survey results showing strong public satisfaction with Fire/EMS, with priorities including wildfire mitigation, improved staffing, and enhanced service reliability.

Key Findings
• Service Demand and Performance
▪ PRFES responds to ~31,000 residents across 20 square miles, with three stations and automatic/mutual aid partners.
▪ The department is not consistently meeting NFPA 1710 benchmarks; first-unit arrival at the 90th percentile is 9:44 for fires and 8:17 for medical calls. ▪ Staffing deficits exist in achieving effective response force for moderate, high, and maximum-risk incidents, particularly in fire suppression, wildland events, and technical rescue.

Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department vi
• Risk Profile
▪ Significant risks include wildland-urban interface fires, seismic vulnerability, hazardous materials transport, and large assembly occupancies. ▪ Community growth and tourism continue to drive service demand, particularly in EMS and special events.
• Fiscal Review
▪ Measure J-20 sales tax has stabilized operations, funded Station 3 staffing, and enabled capital projects such as the new Fire Training Tower. ▪ Major fiscal risks include the scheduled expiration of Measure J-20 in 2031, rising personnel/apparatus costs, and dependence on intermittent grant funding. • Facilities and Equipment
▪ Only one station is in “excellent” condition; others require significant upgrades or replacement to meet modern standards.
▪ The apparatus fleet includes frontline engines, ladder, rescue, and Type 3 wildland engines, but replacement planning is critical to avoid lifecycle deficits. • Community Expectations
▪ A statistically valid survey (n = 458) revealed over 90% satisfaction with Fire/EMS services.
▪ Top community priorities: wildfire prevention and improved staffing.

Recommendation Highlights
Short-Term (1–2 years):
• Relocate and fully staff Truck 8141 at Station 1.
• Establish a position to manage Emergency Management responsibilities. • Enhance the current fire inspection program for all business occupancies to meet NFPA 1730 recommendations.
• Provide additional fire/EMS training and tools for police dispatch center staff. • Add a dedicated Fire/EMS Dispatcher.
• Standardize special event planning and emergency staffing protocols. • Deliver regular fire prevention training to line firefighters. • Increase outreach and fire prevention education for the business community. • Adopt a standardized community fire safety education curriculum.

Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department vii
• Improve tracking of community engagement and prevention activities. • Improve Turnout Time Through Station Design and Training.

Mid-Term (3–5 years):
• Conduct a full emergency response and security assessment of the airport. • Joint Acquisition of a Mobile Command Post with PD.

Long-Term (5–10 years):
• Construct a New Fire Station to Improve Coverage in the northwestern portion of the city.
• Expand Administrative Space for Police and Fire Staff. • Renovate or replace Fire Station #2.

Conclusion
The CRA-SOC confirms that Paso Robles Fire and Emergency Services is a high-performing, all-hazards department with strong community trust and fiscal responsibility. However, service demands, staffing deficits, facility limitations, and fiscal risks present significant challenges. Addressing these proactively will ensure PRFES remains capable, resilient, and aligned with the needs of a growing community.

Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department viii
City of Paso Robles Overview
Located in the scenic rolling hills of California’s Central Coast, the City of Paso Robles— short for El Paso de Robles, or “The Pass of the Oaks”—is a vibrant and evolving community midway between San Francisco and Los Angeles. Known for its golden landscapes, natural hot springs, and thriving wine industry, Paso Robles has grown into a dynamic city of approximately 31,000 residents while retaining its small-town charm and deep agricultural roots.

Founded in 1889 as a rural rest stop along El Camino Real, Paso Robles has steadily developed from its early days of grain, cattle, and almond production into a premier destination recognized for viticulture, hospitality, and artisanal commerce. Today, the city’s more than 200 wineries and vineyards serve as a foundation for economic growth and tourism, attracting visitors from around the world and contributing significantly to the regional economy.

Paso Robles is geographically positioned between the Santa Lucia Mountains and the Salinas River Valley, benefiting from direct access to U.S. Highway 101 and State Route 46.

This strategic location supports regional connectivity, facilitates commerce, and enhances emergency response logistics across the Central Coast.

The City’s cultural identity blends rustic charm with modern sophistication, reflected in a calendar of community events, including the annual Paso Robles Wine Festival, which celebrates the area’s agricultural heritage and artistic vibrancy.

City Governance
Paso Robles operates under a council-manager form of government, where a fivemember City Council—including a mayor elected at-large and four district-based councilmembers—serves as the legislative body. This council sets policies, passes ordinances, approves budgets, and addresses land-use and community issues. The mayor has the same single vote as the other council members and does not possess veto power.

The council has recently transitioned from at-large elections to district-based voting to comply with the California Voting Rights Act, thereby increasing representation and community responsiveness.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department ix
The City Manager, a professional administrator appointed by the council, oversees the implementation of council policy and daily municipal operations. This individual directs all city departments—except for the independently elected City Attorney—and is responsible for operational continuity, service delivery, and staff management. The manager’s office also includes roles focused on civic engagement, economic development, and central services that support broader city goals.

This governance structure ensures a clear separation between policymaking and administration: elected officials set the strategic vision, while professional staff implement and manage the deliverables. Through regular public council meetings, district-based representation, and advisory committees, Paso Robles prioritizes transparency and community involvement. This model has enabled recent actions such as measures on groundwater management, infrastructure, public safety enhancements, and a multi-year economic development strategic plan—all undertaken with active public input and oversight.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 1 Section I:

EVALUATION OF CURRENT CONDITIONS
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 2 Department Overview
Paso Robles Fire and Emergency
Services Department
PRFES began as a volunteer fire
department in the early 1890s as the
Paso Robles Hose Company #1. This
initial group of volunteers worked with
the City Council to install pipes and fire
hydrants, and ladders were distributed
to help with firefighting. In the early
1900s, the Hose Company merged with
the Hook and Ladder Company. The
members elected the fire chiefs until 1936, when the city began selecting them.

PRFES was one of the first fire departments in the state to purchase “sophisticated” Scott Air Packs and, for a time, had the only “Jaws of Life” in central California. In the 1990s, it moved to a combination organization with volunteer and career firefighters. In 2002, it transitioned to a career organization.

Mission, Values, and Culture
PRFES’s mission, core values, and culture are essential to ensuring cohesive, purpose-driven service to the community. The mission defines the department’s fundamental responsibilities and objectives, guiding personnel in their daily actions and long-term planning. Core values—such as integrity, respect, courage, and compassion—serve as ethical anchors that shape conduct, build trust with the public, and foster accountability within the organization. Culture, the lived expression of those values and the department’s traditions, influences how members interact, make decisions, and respond under pressure.

When aligned, the mission, values, and culture create a strong organizational identity that supports professionalism, unity, and consistent, high-quality emergency response.

Mission Statement
“We are dedicated to protecting your quality of life through exceptional public service and interactive community engagement. Our mission is YOU.” Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 3 Core Values
“We recognize the value in each member of our community and organization.” “The foundation of our organization will be reflected through our actions, appearance and attitude.”
“We will have the courage and humility to hold ourselves and others accountable.” Culture
“Being a member of the Paso Robles Fire and Emergency Services Department requires constant attention to the way we treat other members and the people we serve. It also means that we continuously strive to improve the services we offer. Paso Robles Fire and Emergency Services provides a variety of services to the community including:
• Emergency medical services (EMS)
• Fire suppression
• Hazardous materials
• Rescue
• Fire Sprinkler and Alarm Plan Review and Permitting
• Wildfire Prevention and Mitigation
• Disaster Preparedness and Response
• Public Education and Outreach
• Business and Residential Fire Inspections
• Other emergency responses”
Organizational Structure
PRFES is led by the Fire Chief, who manages the overall organization. A Deputy Chief reports to the Chief and oversees the three operations Battalion Chiefs, each working one of the three shifts. One of the operations Battalion Chiefs supports the department’s training and collaborates with an administrative Captain who coordinates training for PRFES. The Fire Marshal leads the Community Risk Reduction (CRR) division and reports directly to the Chief. An Emergency Services Coordinator reports to the Chief.

The following figure shows PRFES’s organizational chart.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 4 Figure 1: PRFES Organizational Chart
Insurance Services Office
The Insurance Services Office (ISO) is an independent organization that collects and analyzes data from fire departments in communities across the United States to determine fire insurance rates. According to its report, the ISO’s Public Protection Classification (PPC) is a proven and reliable predictor of future fire losses.” Commercial property insurance rates are expected to be lower in areas with better (lower) ISO PPC Class ratings.

The ISO Fire Suppression Rating Schedule (FSRS) assesses four primary elements of a community’s fire protection system: Emergency Communications (max 10 credits), Fire Department (max 50 credits), Water Supply (max 40 credits), and Community Risk Reduction (max 5.5 credits), for a maximum possible total of 105.5 points. ISO then assigns a grade using a scale of 1 to 10, where Class 1 represents the highest degree of fire protection, and Class 10 designates a fire suppression program that does not meet ISO's minimum criteria. The city has an Insurance Service Office (ISO) classification of 3/3X.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 5 A review of ISO's most recent evaluation, effective September 2020, assigned 75.55 credits out of 105.5 and provided the community with a classification of 3/3X. Areas for improvement include credit for Emergency Reporting (2.10 out of 3) and Telecommunicators (3.20 out of 4). For the Fire Department, potential areas for improvement include the Company Personnel (6.48 out of 15), and Training, which received a score of 4.86 out of 9.

The following figure displays the ISO Earned and Available Credits for PRFES as of its most recent inspection in 2020.

Figure 2: ISO Earned & Available Credits for PRFES
ISO Feature Earned
Credit
Available
Credit
Emergency Communications 8.15 10
Fire Department 32.88 50
Water Supply 33.72 40
Divergence -3.71 0
Community Risk Reduction 4.51 5.5
Totals: 75.55 105.5
The following figure illustrates the ratings distribution across all fire departments in California, highlighting the number of departments in each classification. Notably, 210 departments in California have achieved a Class 3 rating.

Figure 3: ISO Classifications in California
41 185
210
158
124
45 6 0
34 28
7 0
50 100
150
200
250
Class 1 Class 2 Class 3 Class 4 Class 5 Class 6 Class 7 Class 8 Class 8B Class 9 Class 10 Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 6 Review of Services Provided
PRFES is an all-hazards public safety organization that provides traditional structural fire suppression, wildland firefighting, Advanced Life Support (ALS) level, urban search and rescue (USAR), and hazardous materials response. In addition, PRFES provides fire inspections, code enforcement, plan reviews, fire-cause investigations, public education, and prevention or mitigation programs.

Operations
PRFES deploys its personnel and equipment from three fire stations, including an unstaffed Aircraft Rescue Firefighting (ARFF) station at the Paso Robles Municipal Airport. The fire stations accommodate a variety of frontline apparatus, ranging from Type 1 structural engines, Type 3 wildland engine, a ladder truck, a heavy rescue unit, and various support vehicles. PRFES operates three engines daily. The ladder truck and heavy rescue vehicle are cross-staffed with the engine at Station 3.

The operational staff work 48/96 (48 hours on, 96 hours off) on three shifts. The minimum staffing is three on each engine, along with a Battalion Chief for ten per shift. A new squad is expected to go into service in November 2025. Additional resources are available through automatic or mutual aid departments.

Special Operations
PRFES provides special operation programs for the city and other areas surrounding Paso Robles, such as hazardous materials and technical rescue response. The hazardous materials team responds to the city and participates in the San Luis Obispo County Regional Hazardous Materials Team. PRFES has technicians and partners with Atascadero Fire Department to form the North County Technical Rescue Team. The team provides services such as confined space, rope rescue, trench and structural collapse, cliffside rescue, swift water, and vehicle extrication.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 7 Community Risk Reduction
The CRR division serves the city by ensuring that new and existing buildings meet the requirements of the California Fire Code and fire and life safety education. The division has a Fire Marshal, a Captain, and two Fire Prevention Specialists/Inspectors II. They provide plan reviews for new and existing construction, fire inspections of commercial buildings, public education to reduce risks by preventing unintentional injuries and fires, wildfire risk reduction/defensible space enforcement, community preparedness initiatives (CERT), special events permitting and oversight, smoke alarm and carbon monoxide detector programs, high risk occupancy oversight, and fire investigations to determine the origin and cause of a fire.

Training Division
The training division is responsible for training new and current firefighters and ensuring they maintain their certifications. To apply, applicants must have completed FFI and EMT requirements. New firefighters must be certified as Firefighter I and emergency medical technician before attend a six-week academy that familiarizes them with PRFES policies and procedures before being assigned to a fire apparatus. A battalion chief and a captain support the training division. Professional development opportunities are offered to ensure personnel maintain their skills, including emergency medical care, firefighting operations, and specialized training for hazardous material and technical rescue. There is no standalone training center, but a location has been selected behind Station 3, and a new support building is under construction. The new training center will have a tower and a two-sided burn building.

Emergency Medical Transport
San Luis Ambulance Service (SLAS) provides Advanced Life Support (ALS) emergency medical services for Paso Robles through a contract with San Luis Obispo County. PRFES has 20 emergency medical technicians for basic life support and 21 paramedics who can deliver advanced life support medical care until SLAS arrives and the patient is transported.

Once SLAS arrives, patient care can be transferred or can continue with PRFES personnel on critical calls when needed. SLAS is dispatched by San Luis Obispo County Sherrif's Office.

Mercy Medical and a California Highway Patrol (CHP) helicopter are based at the Paso Robles airport. Mercy Medical provides air transport for a patient if there is an extended travel time to a hospital. The CHP helicopter can hoist someone from a remote location if needed.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 8 Service Area
PRFES responds to a primary area of approximately 20 square miles and a population of 30,907 people. The following figure shows PRFES’s service area and the location of each fire station.

Figure 4: PRFES Study Area
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 9 Automatic and Mutual Aid
PRFES receives automatic aid from San Luis Obispo County and the Atascadero Fire Department, as well as mutual aid from Templeton. These agencies aid PRFES based on the type of incident and the response plan. The following figure provides information on the automatic and mutual aid departments that respond to Paso Robles.

Figure 5: Automatic and Mutual Aid Departments
Department Station Engines Ladders Staffing Aid Type*
San Luis Obispo County 30 2 0 5 AA
San Luis Obispo County 52 1 0 2 AA
Atascadero 1 1 0 3 AA
Atascadero 2 1 1 3 AA
Templeton 1 1 0 3 MA
* AA – Automatic Aid MA – Mutual Aid
The following figure illustrates the location of the automatic and mutual aid fire stations.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 10 Figure 6: Automatic and Mutual Aid Fire Stations
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 11 The Center for Public Safety Excellence offers these components to guide agencies to evaluate their current deployment and determine any performance gaps. CPSE provides a framework to help agencies evaluate their current deployment models and identify performance gaps. CPSE includes representation from the International City/County Management Association, highlighting its strong connection to local government leadership and its commitment to professional standards in public safety.”1 • Understand what needs to be measured. This includes call processing, turnout, and response times.
• Reviewing best practices, such as NFPA 1710, and the community's expectations. • What are the unique needs of Paso Robles, and how do they affect service delivery? • What are the impacts of population density and service demand, such as new developments and increasing call volume?
• How well do automatic and mutual aid resources support PRFES? • PRFES should identify and document any gaps between their adopted benchmarks and the actual performance.
• Determine the acceptable risks for Paso Robles.
• Does PRFES have a baseline for reviewing past performance for at least three years? • Does PRFES frequently review and update its benchmarks based on revised standards and industry research?
Managing Performance Objectives
Managing performance objectives and measuring how an organization provides service requires a combination of data-driven approaches, personnel training, and operational adjustments as needed. The following critical methodologies allow an organization to develop performance measures to improve service and capabilities:
• Key performance indicators and metrics measure specific data, such as call processing, turnout, and travel times. Other metrics include the effectiveness of fire suppression efforts during incidents, rescue operations, and customer satisfaction. 1 Center for Public Safety Excellence, Quality Improvement for the Fire and Emergency Services, 2020.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 12 • Benchmarking allows an organization to compare performance between fire departments of similar size and functioning (same type of services). These benchmarks can also use NFPA standards or other recognized standards. • Predictive analytics and risk assessments provide the data to use Geographic Information Systems (GIS) to analyze fire patterns and high-risk zones and determine fire station locations for quicker response. Conducting commercial building fire and life safety inspections based on occupancy risk helps prioritize visits by trained fire department personnel. Community risk reduction identifies and addresses risks using a data-driven approach to enhance community engagement with prevention and mitigation programs.
• Training and certification programs provide regular drills, live-fire exercises, or simulation-based training designed to train new firefighters and to deliver continuing education to current staff. Leadership and decision-making training for strategic planning, incident management, and personnel administration provides more advanced skills to command staff.
• Records management systems and real-time data monitoring allow an organization to track incidents, response times, equipment usage, training records, inspections of commercial properties, fire investigations, public engagement, and other programs deemed essential to the organization.

Dynamics of Fire in Buildings
Most fires within buildings develop slowly unless influenced by highly flammable material.

Ignition, the beginning of a fire, starts the sequence of events and may take several minutes or even hours until a visible flame appears. This smoldering stage is hazardous, especially when people are sleeping, as large amounts of highly toxic smoke can be generated.

Once flames appear, the sequence of events accelerates rapidly. Combustible materials near the flame heat and ignite, heating and igniting other adjacent materials if sufficient oxygen is present. Heated gases accumulate at the ceiling, some flammable and highly toxic, underscoring the need for swift action. The flammable gases at the ceiling and other combustible materials in the room reach ignition temperature, leading to an event called “flashover.” During a flashover, the gases and materials ignite simultaneously, causing everything in the room to burn. It typically occurs five to eight minutes after flames appear in typically furnished and ventilated buildings. The goal of any fire agency is to apply water to the fire before a flashover occurs, highlighting the critical role of early intervention.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 13 Although modern building codes make fires in newer structures less frequent, today’s energy-efficient construction (designed to retain heat during winter) also confines the heat of hostile fires. Additionally, research has shown that modern furnishings generally ignite more quickly and burn hotter due to synthetics.

In the 1970s, scientists at the National Institute of Standards and Technology (NIST) found that building occupants had about 17 minutes to escape after a fire broke out before being overcome by heat and smoke. Today, that estimate is as short as three minutes. This underscores the necessity of effective early warning (smoke alarms), early suppression (fire sprinklers), and firefighters arriving on the scene as quickly as possible.

The prompt arrival of at least four personnel is critical for structure fires. Federal regulations (CFR 1910.120) mandate that personnel entering a burning building must be in groups of two. Before personnel can enter to extinguish a fire, at least two personnel must be on the scene and ready to begin search and rescue operations if the fire attack crew becomes trapped, following the "two-in, two-out" rule. However, if victims are known to be trapped inside, a rescue attempt can proceed without additional personnel ready to intervene outside the structure. Not all four personnel need to arrive on the same response vehicle; many fire departments rely on multiple units arriving to initiate an interior fire attack.

Preventing flashover is crucial, as is controlling a fire before it damages the structural framing of a building. The materials used in modern construction are often less fire-resistant than older, heavier structural materials. Roof trusses and floor joists are now commonly made with lighter materials that weaken more easily under fire. “Lightweight” roof trusses can fail after five to seven minutes of direct flame impingement, while plywood I-beam joists can fail after as little as three minutes of flame contact, creating a dangerous environment for firefighters.

The building contents have a much greater potential for heat production than in the past.

The widespread use of plastics in furnishings and other building contents rapidly accelerates fire spread and increases the water needed to control a fire effectively. All these factors make the early application of water essential to a successful fire outcome.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 14 The following figure illustrates the sequence of events during the growth of a structure fire.

Figure 7: Fire Growth versus Reflex Time2
Any fire department faces a significant challenge in applying water in a timely manner to prevent flashover. However, as studies of historical fire losses can demonstrate, it is a critical objective.

Emergency Medical Event Sequence
Cardiac arrest is the most significant life-threatening medical event in emergency medicine today. A victim of cardiac arrest has mere minutes to receive lifesaving care to have any hope of resuscitation. The American Heart Association (AHA) has issued a set of cardiopulmonary resuscitation guidelines designed to streamline emergency procedures for heart attack victims and increase the likelihood of survival.

The AHA guidelines emphasize the importance of rapid cardiac defibrillation for cardiac arrest victims. Survival chances decrease by 7% to 10% for every minute between collapse and defibrillation. Consequently, the AHA recommends that cardiac defibrillation be administered within five minutes of cardiac arrest.

As with fires, the sequence of events that lead to emergency cardiac care can be graphically illustrated, as in the following figure.
2 Fire Technology, Analysis of Changing Residential Fire Dynamics and Its Implications on Firefighter Operational Timeframes, 2012.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 15 Figure 8: Cardiac Arrest Sequence
The opportunity for recovery from cardiac arrest drops quickly as time progresses. The stages of medical response are similar to those for fire response, with research emphasizing the importance of rapid cardiac defibrillation and administering certain medications to improve the chances of successful resuscitation and survival.

The common and predictable risks associated with Paso Robles are identified by examining previous incident data and community risks. This analysis provides the information necessary to create a structured approach for addressing potential hazards, assessing risks, and distributing the appropriate resources to mitigate an incident.

Risks are classified into four types based on service delivery: fire, EMS, technical rescue, and hazardous materials. These risks are further divided into low, moderate, high, and maximum categories. Using these criteria, a risk classification is established to assess the risk associated with each type of incident.

This report's community risk assessment section reviews the Paso Robels’ common and predictable risks, including fires, natural hazards, infrastructure, and demographics.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 16 Medical Emergencies
The urgency of the response varies depending on the nature of the medical emergency.

While many medical emergencies are not time-critical, situations involving severe trauma, cardiac arrest, or conditions that may lead to cardiac arrest require a rapid response.

Equally vital is deploying adequate personnel, each with a specific role at the scene. For instance, in a cardiac arrest scenario, the ideal team would consist of six members:
• Two for CPR: To ensure continuous chest compressions. • Three for advanced medical equipment setup and operation: To manage medications, monitor the patient, and monitor the airway. • One for documenting actions: To keep accurate records of the procedures performed.
• One for patient care direction: To oversee and direct the overall response efforts.

The real test of performance in a medical emergency is the time it takes to provide the personnel and equipment needed to manage the patient’s condition effectively, not merely the time it takes for the first responder to arrive.

Fire Emergencies
Fire emergencies demand even more strategic resource management. The accurate performance measure is the time it takes to deploy enough personnel to initiate water application to the fire. This is the only practical method to counter the escalating internal temperature and prevent flashover. It is important to note that the arrival of a single person with a portable radio does not constitute “arrival” in the context of fire department intervention.

By focusing on rapidly deploying adequately trained and equipped personnel, fire and medical emergency responses can be significantly improved, leading to better outcomes and increased survival rates.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 17 Response Benchmarks
Benchmarks established by PRFES, which follow NFPA 1710, determine the effective response force (ERF) for fire and EMS responses. The first-arriving apparatus travel time benchmark is 4 minutes, 90% from notification to arrival. The balance of the first alarm assignment to respond and arrive at a fire is 8 minutes, 90% of the time. The only benchmark adopted by the city council is for travel times. Other benchmarks, such as call processing and turnout times, have not been adopted.

These benchmarks are used to provide a consistent level of service in the city and to analyze incident response data to determine if additional staff, apparatus, or fire stations are needed if the benchmarks are not met.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 18 Critical Tasking Analysis & Alarm Assignments
PRFES provides fire protection, EMS, and other emergency services to urban and suburban areas of nearly 20 square miles. Therefore, specific critical tasks must be accomplished with each type of incident and corresponding risk, and specific numbers of personnel and types of apparatus should be dispatched.

Each type of emergency incident—whether fire, medical, rescue, or hazardous materials— requires the completion of specific critical tasks to achieve a successful outcome. These tasks must be supported by an appropriate number of trained personnel and the correct types of apparatus. Effective incident response depends on the ability to carry out multiple operations simultaneously; when staffing is insufficient, the incident commander is forced to prioritize and sequence tasks, which can delay key interventions and compromise outcomes.

Fire incidents, in particular, involve two essential components: life safety and fire flow. • Life safety tasks are driven by the number of occupants within a structure, their locations, conditions, and ability to self-evacuate. These tasks include search, rescue, and evacuation.
• Fire flow tasks focus on delivering an adequate volume of water to suppress the fire and create a tenable environment for interior firefighting operations.

To perform these tasks effectively and concurrently, a minimum number of personnel must be present on scene. The key tasks typically required at a structure fire incident include:
• Incident command
• Scene safety
• Search and rescue
• Fire attack
• Water supply
• Pump operation
• Ventilation
• Backup/rapid intervention
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 19 This same concept of critical tasking applies to non-fire emergencies as well. Medical calls, technical rescues, and hazardous materials incidents demand the coordination of multiple concurrent actions. Whether it is stabilizing patients, securing hazardous zones, or performing extrication, the department's ability to quickly mobilize the necessary resources and personnel is a defining factor in operational success.

The Commission on Fire Accreditation International (CFAI) provides general staffing recommendations based on incident risk levels. These are outlined in the following figure:

Figure 9: Critical Task Analysis—Risk Level Description Risk Level Description
Low Risk Minor incidents such as small fires (fire flow < 250 GPM), single-patient non-life-threatening medical incidents, minor rescues, small fuel spills, or wildland fires without extreme behavior.

Moderate Risk Includes fires in single-family homes or comparably sized commercial structures (fire flow 250–1,000 GPM), life-threatening medical emergencies, technical rescues, hazardous materials calls, and larger wildland fires.

High Risk Events involving large commercial structures requiring sustained fire attack (fire flow > 1,000 GPM), mass-casualty medical incidents, large-scale hazardous materials releases, high-risk rescues, and wildland fires with extreme conditions.

In summary, identifying the critical tasks associated with various incident types—and ensuring adequate staffing and apparatus to perform them concurrently—is essential to meeting service delivery expectations and maintaining firefighter and civilian safety. This analysis forms a foundational element of effective deployment planning and Standards of Cover development.

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 20 Critical Task Analysis
Critical tasks are activities that firefighters must perform quickly and effectively during emergencies to manage the situation, prevent losses, and carry out essential medical procedures. Additionally, PRFES ensures that responding companies can efficiently and safely execute all outlined tasks without delay.

Alarm Assignments
The first alarm response assignments have been established to ensure that sufficient personnel and equipment are dispatched to an emergency. The total staffing needed is identified in the accompanying Critical Tasking Analysis figures. The number of personnel and equipment required to mitigate an active and complex incident may necessitate additional resources beyond those listed next. The number of units and personnel for an emergency is determined by the incident type and critical tasking requirements. The computer-aided dispatch software at the communication center, operated by the Paso Robles Police Department, selects fire resources based on the incident type. This may include automatic aid departments such as San Luis Obispo County, Atascadero, and Templeton to meet the necessary resource needs for the call location and incident type.

The following figures outline the critical tasking needs based on incident severity (low, moderate, high, and maximum) and the resources dispatched. The critical tasks are categorized into six groups: fires, EMS, wildland, technical rescue, hazardous materials, and aircraft rescue firefighting (ARFF).

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 21 Fire Incidents
Low Fire Risk Incidents
These incidents are considered low in risk and are minor in scope and intensity. They require a single fire apparatus and crew to manage fires involving passenger vehicles, fences, trash containers or dumpsters, downed power lines, residential or commercial alarm investigations, or odor investigations. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 10: Critical Task Analysis—Low Fire Risk
Task Description Personnel
Needed
Command 1
Driver/Engine or Pump Operator 1
Fire Attack 1
Effective Response Force: 3
Figure 11: Alarm Assignments—Low Fire Risk Incident
Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Engine 1 3
Totals: 1 3 Totals
Staff Available: 3 3
Staff Needed: 3
Deficiency: NONE 0
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 22 Moderate Fire Risk Incidents
These incidents require a first-alarm response to manage a moderate fire risk incident. They include smoke in a building, small outside building fires, commercial vehicle fires, singlefamily residences, lightning strikes to structures, automatic fire alarms at high-risk occupancies, or hazardous materials pipeline fires. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 12: Critical Task Analysis—Moderate Fire Risk
Task Description Personnel
Needed
Command 1
Driver/Engine or Pump Operator 1
Fire Attack 4
Fire Attack & Search and Rescue 2
Ventilation/Utilities 2
Rapid Intervention Team 4
Search and Rescue 2
Effective Response Force: 16
Figure 13: Alarm Assignments—Moderate Fire Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Engine 3 9 1 2
Battalion Chief 1 1 1 1
Totals: 4 10 2 3 Totals
Staff Available: 10 3 13
Staff Needed: 16
Deficiency: -3
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 23 High Fire Risk Incidents
These incidents require a second-alarm response to manage a high fire risk incident. They include smoke in a high-life hazard property (such as a school or skilled nursing facility), single-family residences with injured or trapped occupants, multi-family residential buildings, or moderate-sized commercial or industrial occupancies. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 14: Critical Task Analysis—High Fire Risk
Task Description Personnel
Needed
Command/Support 2
Driver/Engine or Pump Operator 2
Fire Attack 6
Search & Rescue 4
Ventilation/Ladders 4
Fire Attack support, utilities, forcible entry 3
Rapid Intervention Team 4
EMS Unit—ALS 2
Aerial Operator 1
Effective Response Force: 28
Figure 15: Alarm Assignments—High Fire Risk Incident
Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Engine/Pumper 2 6 1 2 1 2
Ladder/Aerial 1 3
Battalion Chief 1 1 1 1
Totals: 4 10 2 3 1 2 Totals
Staff Available: 10 3 2 15
Staff Needed: 28
Deficiency: -13
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 24 Maximum Fire Risk Incidents
A third-alarm response is required to manage a maximum fire risk incident. These incidents include hospitals, assisted living facilities, apartment building fires, high-rise building fires, large commercial or industrial occupancies, or hazardous materials railcar and storage occupancies. Incident assignments typically include additional command staff, recall of off-duty personnel, and mutual aid resources. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 16: Critical Task Analysis—Maximum Fire Risk
Task Description Personnel
Needed
Command/Support 2
Safety 1
Driver/Engine or Pump Operator 3
Standpipe/Sprinkler Control 1
Fire Attack 15
Search & Rescue 4
Ventilation/Ladders 4
Fire Attack support, utilities, forcible entry 3
Rapid Intervention Team 4
EMS Unit-ALS 4
Aerial Operator 2
Effective Response Force: 43
Figure 17: Alarm Assignments—Maximum Fire Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Engine/Pumper 2 6 1 2 1 2
Ladder/Aerial 1 3
Battalion Chief 1 1 1 1
Totals: 4 10 2 3 1 2 Totals
Staff Available: 10 3 2 15
Staff Needed: 43
Deficiency: -28
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 25 EMS Incidents
Low EMS Risk Incidents
A single EMS unit can manage a low-risk EMS incident involving the assessment of a single patient with a non-critical injury or illness, a non-life-threatening medical call, a lift assist, or a standby. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 18: Critical Task Analysis—Low EMS Risk
Task Description Personnel
Needed
Command 1
Basic Life Support Treatment 1
Advanced Life support Treatment 1
Effective Response Force: 3
Figure 19: Alarm Assignments—Low Fire EMS Incident
Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 1 3
Totals: 1 3 Totals
Staff Available: 3 3
Staff Needed: 3
Deficiency: NONE 0
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 26 Moderate EMS Risk Incidents
A two-unit response is required to control or mitigate a moderate-risk EMS incident. It involves assessing and treating one or two patients with critical injuries or illnesses, or managing a motor vehicle crash with one to two patients. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 20: Critical Task Analysis—Moderate EMS Risk
Task Description Personnel
Needed
Command 1
Family/Bystander Liaison 1
Basic Life Support Treatment 2
Advanced Life Support Treatment 2
Extrication/Hazard Mitigation 1
Effective Response Force: 7
Figure 21: Alarm Assignments—Moderate EMS Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 2 6
Battalion Chief 1 1
Totals: 3 7 Totals
Staff Available: 7 7
Staff Needed: 7
Deficiency: NONE 0
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 27 High EMS Risk Incidents
A multiple-unit response is required to control or mitigate a high-risk EMS incident. It involves three to eight patients with injuries ranging from minor to critical. Patient care includes triage, basic life support (BLS), advanced life support (ALS) treatment, and coordinated patient transport. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 22: Critical Task Analysis—High EMS Risk
Task Description Personnel
Needed
Command 1
Safety 1
Triage Group 3
Basic Life Support Treatment 3
Advanced Life Support Treatment 3
Transport Group 1
Extrication 3
Effective Response Force: 15
Figure 23: Alarm Assignments—High EMS Risk Incident
Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 3 9
Battalion Chief 1 1
Totals: 4 10 Totals
Staff Available: 10 10
Staff Needed: 15
Deficiency: -5
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 28 Maximum EMS Risk Incidents
A multiple-unit response is required to control or mitigate a maximum-risk EMS incident. It involves more than nine patients with injuries ranging from minor to critical. Patient care includes triage, basic life support (BLS), advanced life support (ALS) treatment, and coordinated patient transport. In the event of an active shooter incident, the response may also require units assigned to a casualty collection area to treat patients outside the hot zone. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 24: Critical Task Analysis—Maximum EMS Risk
Task Description Personnel
Needed
Command 1
Safety 1
Operations 1
Triage Group 6
Basic Life Support Treatment 3
Advanced Life Support Treatment 6
Extrication Group 3
Transport Group 1
Staging 1
Effective Response Force: 23
Figure 25: Alarm Assignments—Maximum EMS Risk Incident
Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 3 9 2 4
Battalion Chief 1 1 1 1
Totals: 4 10 3 5 Totals
Staff Available: 10 5 15
Staff Needed: 23
Deficiency: -8
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 29 Wildland Incidents
Low Wildland Risk Incidents
A single fire unit can manage a low-risk wildland firefighting incident involving a fire that is minor in scope, with no structures threatened, and when Red Flag conditions do not exist.

These incidents include low-risk wildland or grass fires, outside smoke investigations, illegal or controlled burns, or small vegetation fires. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 26: Critical Task Analysis—Low Wildland Risk
Task Description Personnel
Needed
Command 1
Driver/Engine or Pump Operator 1
Fire Attack 1
Effective Response Force: 3
Figure 27: Alarm Assignments—Low Wildland Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 1 3
Totals: 1 3 Totals
Staff Available: 3 3
Staff Needed: 3
Deficiency: NONE 0
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 30 Moderate Wildland Risk Incidents
Multiple units are required to manage a moderate-risk wildland firefighting incident involving a significant fire in brush, a brush pile at a chipping site, grass, or cultivated vegetation. Red Flag conditions do not exist, and structures may or may not be threatened. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 28: Critical Task Analysis—Moderate Wildland Risk Task Description Personnel
Needed
Command 1
Divisions (2) 12
Driver/Engine or Pump Operator 2
Dozer 1
Hand Crew 17
Air Attack 2
Effective Response Force: 39
Figure 29: Alarm Assignments—Moderate Wildland Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 3 9 3 7
Battalion Chief 1 1 1 1
Totals: 4 10 4 8 Totals
Staff Available: 10 8 18
Staff Needed: 39
Deficiency: -21
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 31 High Wildland Risk Incidents
Multiple units or alarms are required to manage a high-risk wildland firefighting incident. This level is associated with Red Flag warnings, with structures that may or may not be threatened. These incidents involve significant wildfires in brush, grasses, cultivated vegetation, or woodland areas. Additional alarm assignments, command staff, recall of off-duty personnel, and mutual aid assistance may extend operations beyond the identified critical tasks. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 30: Critical Task Analysis—High Wildland Risk
Task Description Personnel
Needed
Command 3
Divisions (3 divisions with 1 strike team each) 80
Water Tender 2
Dozer 2
Hazard tree and brush mop-up (crew work) 34
Air Attack 2
Air Tanker 3
Helicopter (crew included) 10
Effective Response Force: 136
Figure 31: Alarm Assignments—High Wildland Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 3 9 1 7
Battalion Chief 1 1 1 1
Totals: 4 10 4 8 Totals
Staff Available: 10 8 18
Staff Needed: 136
Deficiency: -118
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 32 Technical Rescue Incidents
Low Technical Rescue Risk Incidents
A single fire unit can manage a low-risk technical rescue incident involving rescues that are minor in nature, such as a child locked in a vehicle, an elevator entrapment, or a minor mechanical entrapment. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 32: Critical Task Analysis—Low Technical Rescue Risk Task Description Personnel
Needed
Command 1
Basic Life Support Treatment 1
Extrication/Hazard Mitigation 1
Effective Response Force: 3
Figure 33: Alarm Assignments—Low Technical Rescue Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 1 3
Totals: 1 3 Totals
Staff Available: 3 3
Staff Needed: 3
Deficiency: NONE 0
Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 33 Moderate Technical Rescue Risk Incidents
A two-unit response is required to control or mitigate a moderate-risk technical rescue incident. Support is not usually required from a specialized technical rescue team. These incidents may involve a motor vehicle crash requiring patient extrication, the removal of a patient entangled in machinery or other equipment, or a person trapped by downed power lines. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 34: Critical Task Analysis—Moderate Technical Rescue Risk Task Description Personnel
Needed
Command 1
Basic Life Support Treatment 2
Advanced Life Support Treatment 2
Extrication/Hazard Mitigation 2
Effective Response Force: 7
Figure 35: Alarm Assignments—Moderate Technical Rescue Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 2 6
Battalion Chief 1 1
Totals: 3 7 Totals
Staff Available: 7 7
Staff Needed: 7
Deficiency: NONE 0
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 34 High Technical Rescue Risk Incidents
A multiple-unit response is required to control or mitigate a high-risk technical rescue incident. These incidents may involve full-scale technical rescue operations ranging from structural collapses to swift water rescues. They may also include multiple motor vehicles requiring extrication, commercial passenger carriers, or a vehicle impacting a building.

Support is required and typically provided by a specialized technical rescue team. These incidents may also require multiple alarms. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 36: Critical Task Analysis—High Technical Rescue Risk Task Description Personnel
Needed
Command/Support 2
Safety 1
Rescue Group 2
Rescue Group Support 15
Advanced Life Support Treatment 6
Effective Response Force: 26
Figure 37: Alarm Assignments—High Technical Rescue Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 3 9 2 4
Battalion Chief 1 1 1 1
Totals: 4 10 3 5 Totals
Staff Available: 10 5 15
Staff Needed: 26
Deficiency: -11
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 35 Maximum Technical Rescue Risk Incidents
A multiple unit response is required to control or mitigate a maximum risk technical rescue incident. Support is required from a specialized technical rescue team and may have multiple locations of operations. This type of incident will involve full-scale technical rescue operations such as victims endangered or trapped by structural collapse, swift water, or earth cave-ins. This incident will require multiple alarms and may expand beyond the identified critical tasking. Recall of off-duty personnel or assistance from auto or mutual aid may occur during a disaster or when additional alarms and command staff are needed.

The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 38: Critical Task Analysis—Maximum Technical Rescue Risk Task Description Personnel
Needed
Command/Support 2
Safety 2
Operations 1
Rescue Group Leader 1
USAR Task Force (2) 56
Medical Group 9
Logistical Support 4
6 Engines 18
Truck 4
Effective Response Force: 97
Figure 39: Alarm Assignments—Maximum Technical Rescue Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 3 9 2 4
Battalion Chief 1 1 1 1
Totals: 4 10 3 5 Totals
Staff Available: 10 5 15
Staff Needed: 97
Deficiency: -82
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 36 HazMat Incidents
Low HazMat Risk Incidents
A single fire unit can manage a low-risk hazardous materials incident involving carbon monoxide alarms and other unknown HazMat investigations without symptomatic victims; fuel spills of less than 20 gallons; natural gas meter incidents; downed power lines; equipment or electrical problems; attempted burning; or automatic alarms that may originate from a hazardous material. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 40: Critical Task Analysis—Low HazMat Risk
Task Description Personnel
Needed
Command 1
Hazard Mitigation 3
Effective Response Force: 4
Figure 41: Alarm Assignments—Low HazMat Risk Incident
Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 1 3
Battalion Chief 1 1
Totals: 2 4 Totals
Staff Available: 4 4
Staff Needed: 4
Deficiency: NONE 0
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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 37 Moderate HazMat Risk Incidents
A two-unit response is required to control or mitigate a moderate-risk hazardous materials incident. Direct support is not usually required from a HazMat team. These incidents may involve a carbon monoxide alarm with symptomatic patients, a fuel spill of 20 to 55 gallons, or a gas or petroleum products pipeline break that does not threaten any exposures. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 42: Critical Task Analysis—Moderate HazMat Risk
Task Description Personnel
Needed
Command 1
Safety 1
Pump Operations/Decon 1
HazMat Group Supervisor 1
Hazard Mitigation 3
Effective Response Force: 7
Figure 43: Alarm Assignments—Moderate HazMat Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 2 6
Battalion Chief 1 1
Totals: 3 7 Totals
Staff Available: 7 7
Staff Needed: 7
Deficiency: NONE 0
Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 38 High HazMat Risk Incidents
A multiple-unit response with a HazMat team is required to control or mitigate a high-risk hazardous materials incident. Support is required for a Level 2 HazMat incident, which involves establishing operational zones (hot, warm, and cold) and assigning multiple support divisions and groups. These responses may include a release affecting three to eight victims, gas leaks in a structure, HazMat alarm activations with victims, flammable gas or liquid pipeline breaks with exposures, fuel spills greater than 55 gallons, fuel spills in underground drainage or sewer systems, transportation or industrial chemical releases, or radiological incidents. Additional alarm assistance may be required to expand operations beyond the identified critical tasks. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 44: Critical Task Analysis—High HazMat Risk
Task Description Personnel
Needed
Command/Support 1
Safety 1
Technical/Specialty 2
Operations 1
Entry Team Officer and Team 3
Back-up Entry Team 2
HazMat Support Group 2
Decon Group 4
Medical Group 6
Effective Response Force: 22
Figure 45: Alarm Assignments—High HazMat Risk Incident
Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 3 9 2 4
Battalion Chief 1 1 1 1
Totals: 4 10 3 5 Totals
Staff Available: 10 5 15
Staff Needed: 22
Deficiency: -7
Attachment 1

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Community Risk Assessment-Standards of Cover Paso Robles Fire and Emergency Services Department 39 Maximum HazMat Risk Incidents
A multiple-unit response is required to control or mitigate a maximum-risk hazardous materials incident. Support is required from an on-duty HazMat team and their specialized equipment. These incidents involve establishing operational zones (hot, warm, and cold) and assigning multiple support divisions and groups. Examples include incidents with nine or more contaminated or exposed victims, large storage tank failures, HazMat railcar failures, or weapons of mass destruction. These incidents will require multiple alarms and may expand beyond the identified critical tasks. Recall of off-duty personnel or assistance from automatic or mutual aid may occur during a disaster or when additional alarms and command staff are needed. The following figures identify the critical tasks required to mitigate the incident, the Effective Response Force, and the assigned resources for this incident type.

Figure 46: Critical Task Analysis—Maximum HazMat Risk
Task Description Personnel
Needed
Command/Support 1
Safety 1
Technical/Specialty 2
Operations 1
Entry Team Officer and Team 6
Back-up Entry Team 2
HazMat Support Group 2
Decon Group 6
Medical Group 9
Staging 1
Pump Operator 1
Effective Response Force: 32
Figure 47: Alarm Assignments—Maximum HazMat Risk Incident Unit Description
PRFD Auto Aid Mutual Aid
Units Staff Units Staff Units Staff
Fire Unit 3 9 2 4
Battalion Chief 1 1 1 1
Totals: 4 10 3 5 Totals
Staff Available: 10 5 15
Staff Needed: 32
Deficiency: -17
Attachment 1

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Paso Robles City CouncilDecember 16, 2025

Paso Robles City Council
December 16, 2025