Paso Robles City Council
June 16, 2026

2 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
"Assessor’s Parcel Map" means an official map of the County Assessor of the County designating parcels by Assessor’s Parcel Number.
"Assessor’s Parcel Number" means that number assigned to an Assessor’s Parcel by the County for purposes of identification.
"Assigned Special Tax" means the Special Tax for each Land Use Class of Developed Property, as determined in accordance with Section C below. “Authorized Facilities” means the facilities authorized to be financed by CFD No. 2026-1 (IA No. 2).
"Backup Special Tax" means the Special Tax of that name described in Section C below.
"Bonds" means any bonds or other debt as defined in Section 53317(d) of the Act, whether in one or more series, issued by CFD No. 2026-1 (IA No. 2) under the Act. "Boundary Map" means a recorded map which indicates the boundaries of CFD No. 2026-1 (IA No. 2).
"Building Permit" means the first legal document issued by the City giving official permission for the construction of a building on an Assessor’s Parcel. For purposes of this definition and application of the Special Tax, “Building Permit” may or may not include any subsequent building permits issued or changed after the first issuance, as determined by the CFD Administrator.
"Calendar Year" means the period commencing January 1 of any year and ending the following December 31.
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.
"CFD No. 2026-1 (IA No. 2)" means the Improvement Area No. 2 of City of Paso Robles Community Facilities District No. 2026-1 (Beechwood – Facilities). “City” means the City of Paso Robles.
"Council" means the City Council.
"County" means the County of San Luis Obispo.
"Developed Property" means, for each Fiscal Year, all Taxable Property in CFD No. 2026-1 (IA No. 2), located within a Final Map that was recorded as of January 1 of the prior Fiscal Year, for which a Building Permit was issued prior to May 1 of the prior Fiscal Year.
“Dwelling Unit” means one residential unit of any configuration, including, but not limited to, a single-family attached or detached dwelling, condominium, mobile home, or otherwise, excluding hotels and motels. A casita or accessory dwelling unit (“ADU”) of any configuration shall not be counted as a separate Dwelling Unit for purposes of this Rate and Method of Apportionment.
“Exempt Welfare Exemption Property” means, for each Fiscal Year, an Assessor’s Parcel that, prior to the issuance of Bonds, received a welfare exemption under subdivision (g) of Section 214 of the California Revenue and Taxation Code (or any Attachment No. 4

3 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
successor statute), as indicated in the County’s assessor’s roll finalized as of January 1 of the previous Fiscal Year, and is exempt from the Special Tax pursuant to Section 53340(c) of the Act.
"Final Map" means (i) a final map, or portion thereof, approved by the County pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) that creates individual lots or parcels for which Building Permits may be issued without further subdivision, or (ii) for condominiums, a final map approved by the County and a condominium plan recorded pursuant to California Civil Code Section 4285 creating such individual lots or parcels.
"Final Mapped Property" means all Assessor’s Parcels of Taxable Property: (i) that are included in a Final Map recorded prior to the January 1st preceding the Fiscal Year in which the Special Tax is being levied; and (ii) for which a Building Permit has not been issued on or before May 1 preceding the Fiscal Year in which the Special Tax is being levied.
"Fiscal Year" means the period starting July 1 and ending on the following June 30. "Indenture" means the indenture, fiscal agent agreement, resolution, or other instrument pursuant to which Bonds are issued, as modified, amended and/or supplemented from time to time.
"Land Use Class" means any of the categories listed in Table 1 herein. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor’s Parcel within CFD No. 2026-1 (IA No. 2).
“Non-Residential Floor Area” means the total building square footage of the nonresidential building(s) located on an Assessor’s Parcel, measured from outside wall to outside wall, not including space devoted to stairwells, public restrooms, lighted courts, vehicle parking and areas incident thereto, and mechanical equipment incidental to the operation of such building. The determination of Non-Residential Floor Area shall be made by reference to the Building Permit(s) issued for such Assessor’s Parcel and/or to the appropriate records kept by the City, as reasonably determined by the CFD Administrator.
"Non-Residential Property" means all Assessor's Parcels of Taxable Property for which a Building Permit(s) was issued for a non-residential use. The CFD Administrator shall make the determination if an Assessor’s Parcel is Non-Residential Property.
"Outstanding Bonds" means all Bonds which are deemed to be outstanding under the Indenture.
"Partial Prepayment Amount" means the amount required to prepay a portion of the Special Tax obligation for an Assessor’s Parcel, as described in Section G.2. "Prepayment Amount" means the amount required to prepay the Special Tax obligation in full for an Assessor’s Parcel, as described in Section G.1. “Property Owner’s Association” means, collectively, any property owner association or homeowners association, including any master or sub-association, created for CFD No. 2026-1 (IA No. 2).

Attachment No. 4

4 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
"Property Owner Association Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2026-1 (IA No. 2) that was owned by a Property Owner Association, as of January 1 of the prior Fiscal Year. "Proportionately" means, for Developed Property, that the ratio of the actual Special Tax levy to the Assigned Special Tax is equal for all Assessor’s Parcels of Developed Property. For Undeveloped Property, "Proportionately" means that the ratio of the actual Special Tax levy per Acre to the Maximum Special Tax per Acre is equal for all Assessor’s Parcels of Undeveloped Property. For Taxable Property Owner Association Property, "Proportionately" means that the ratio of the actual Special Tax levy per Acre to the Maximum Special Tax per Acre is equal for all Assessor’s Parcels of Taxable Property Owner Association Property. For Taxable Public Property, "Proportionately" means that the ratio of the actual Special Tax levy per Acre to the Maximum Special Tax per Acre is equal for all Assessor’s Parcels of Taxable Public Property.
"Public Property" means, for each Fiscal Year, any property within CFD No. 2026-1 (IA No. 2) that is owned by, irrevocably offered for dedication to, or dedicated to the federal government, the State, the City, or any other public agency as of June 30 of the prior Fiscal Year; provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred. “Rate and Method of Apportionment” means this Rate and Method of Apportionment of Special Taxes, City of Paso Robles, Community Facilities District No. 2026-1 (Beechwood - Facilities).
"Residential Floor Area" means all of the square footage of living area within the perimeter of a Dwelling Unit, not including any carport, walkway, garage, overhang, patio, enclosed patio, or similar area. The CFD Administrator shall determine the Residential Floor Area based upon the Building Permit(s) issued for such Dwelling Unit.
"Residential Property" means Developed Property, for which a Building Permit has been issued for purposes of constructing one or more Dwelling Units. "Special Tax" means a special tax levied in any Fiscal Year to pay the Special Tax Requirement.
“Special Tax Requirement” means that amount required in any Fiscal Year to: (i) pay debt service on all Outstanding Bonds; (ii) pay periodic costs on the Bonds, including but not limited to, credit enhancement and rebate payments on the Bonds; (iii) pay Administrative Expenses; (iv) pay any amounts required to establish or replenish any reserve funds for all Outstanding Bonds to the extent such establishment or replenishment has not been included in a computation of the Special Tax Requirement in a previous Fiscal Year; (v) pay directly for the acquisition or construction of Authorized Facilities to the extent that inclusion of such amount does not increase the Special Tax levy on Final Mapped Property or Undeveloped Attachment No. 4

5 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
Property; and (vi) pay for reasonably anticipated Special Tax delinquencies based on the historical delinquency rate for CFD No. 2026-1 (IA No. 2) as determined by the CFD Administrator; less (vii) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator pursuant to the Indenture. "State" means the State of California.
"Taxable Property" means all of the Assessor’s Parcels within the boundaries of CFD No. 2026-1 (IA No. 2) which are not exempt from the Special Tax pursuant to law or Section E below.
"Taxable Property Owner Association Property" means all Assessor’s Parcels of Property Owner Association Property that are not exempt pursuant to Section E below.
"Taxable Public Property" means all Assessor’s Parcels of Public Property that are not exempt pursuant to Section E below.
“Total Floor Area” means the sum of the Residential Floor Area and the NonResidential Floor Area located on an Assessor’s Parcel. "Trustee" means the trustee or fiscal agent under the Indenture. "Undeveloped Property” means all Assessor’s Parcels of Taxable Property which are not Developed Property, Final Mapped Property, Public Property, or Property Owner’s Association Property.

B ASSIGNMENT TO LAND USE CLASSES
Each Fiscal Year, beginning with Fiscal Year 2025-2026, each Assessor’s Parcel of Taxable Property shall be classified as Developed Property, Final Mapped Property, Undeveloped Property, Public Property and/or Property Owner’s Association Property.

Assessor’s Parcels of Developed Property shall further be classified as Residential Property or Non-Residential Property. Each Assessor’s Parcel of Residential Property shall be further categorized into Land Use Classes based on its Residential Floor Area and assigned the appropriate Assigned Special Tax.

The determination of the Residential Floor Area shall be made by reference to the original Building Permit issued for the Dwelling Unit of an Assessor’s Parcel. The Building Permit may include any subsequent document(s) authorizing new construction on an Assessor’s Parcel that are issued or changed by the City after the original issuance, as determined by the CFD Administrator as necessary to fairly allocate Special Tax to the Assessor’s Parcel, provided that following such determination the Maximum Special Tax that may be levied on all Assessor’s Parcels of Taxable Property in each year will be at least 1.1 times annual debt service on all outstanding Bonds plus the estimated annual Administrative Expenses in each year.

C MAXIMUM SPECIAL TAX RATE
C.1 Developed Property
The Maximum Special Tax for each Assessor’s Parcel classified as Developed Property shall be the greater of (i) the amount derived by application of the Assigned Special Tax or (ii) the amount derived by application of the Backup Special Tax.

Attachment No. 4

6 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
Assigned Special Tax
Each Fiscal Year, each Assessor’s Parcel of Residential Property or Non-Residential Property shall be subject to an Assigned Special Tax. The Assigned Special Tax applicable to an Assessor's Parcel of Developed Property shall be determined pursuant to Table 1 below.

Table 1: Assigned Special Tax for Developed Property
Land Use
Class
Description Assigned Special Tax
1 RESIDENTIAL PROPERTY (> 2,500 SF) $5,985 PER DWELLING UNIT 2 RESIDENTIAL PROPERTY (2,300 - 2,500 SF) $5,569 PER DWELLING UNIT 3 RESIDENTIAL PROPERTY (2,100 - 2,300 SF) $5,153 PER DWELLING UNIT 4 RESIDENTIAL PROPERTY (1,900 - 2,100 SF) $4,738 PER DWELLING UNIT 5 RESIDENTIAL PROPERTY (1,700 - 1,900 SF) $4,392 PER DWELLING UNIT 6 RESIDENTIAL PROPERTY (1,500 - 1,700 SF) $4,066 PER DWELLING UNIT RESIDENTIAL PROPERTY (<= 1,500 SF) $3,699 PER DWELLING UNIT 7 NON-RESIDENTIAL PROPERTY $42,800 PER ACRE
Backup Special Tax
The Backup Special Tax for each Assessor’s Parcel of Residential Property in a Final Map shall be computed by multiplying the Acreage of all Taxable Property (excluding Acreage associated with current or expected Non-Residential Property, Taxable Public Property, or Taxable Property Owner Association Property, if any) in such Final Map by $43,265, and dividing the product by the number of such Assessor’s Parcels (i.e., the number of residential lots) in such Final Map.

Notwithstanding the foregoing, if all or any portion of a Final Map is subsequently changed or modified, then the Backup Special Tax for each Assessor’s Parcel of Residential Property in such Final Map, or the portion thereof that is changed or modified, shall be a rate per Acre calculated as follows:

1. Determine the total Backup Special Taxes anticipated to apply to the changed or modified portion of the Final Map prior to the change or modification.

2. Divide the amount determined pursuant to paragraph 1 above by the total Acreage of Residential Property excluding Non-Residential Property, Taxable Public Property, and Taxable Property Owner Association Property which is ultimately expected to exist in such changed or modified Final Map area, as reasonably determined by the CFD Administrator.

3. The result is the Backup Special Tax per Acre which shall be applicable to all Assessor's Parcels of Residential Property in such changed or modified Final Map.

C.2 Final Mapped Property
The Maximum Special Tax for each Assessor’s Parcel of Final Mapped Property expected to be classified as Residential Property shall be the Backup Special Tax computed pursuant to Section C.1.b above.

C.3 Undeveloped Property, Taxable Property Owner Association Property, Attachment No. 4

7 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
and/or Taxable Public Property.

The Maximum Special Tax for each Assessor’s Parcel of Undeveloped Property, Taxable Property Owner Association Property, or Taxable Public Property shall be $43,265 per Acre.

C.4 Multiple Land Use Classes
In some instances, an Assessor’s Parcel of Developed Property may contain more than one Land Use Class. The annual Maximum Special Taxes levied on an Assessor’s Parcel shall be the sum of the Maximum Special Taxes for all Land Use Classes located on that Assessor’s Parcel. If an Assessor’s Parcel of Developed Property includes Non-Residential Property, the Acreage to be assigned to such property for purposes of establishing the Special Tax shall be an amount proportional to the Total Floor Area associated with Non-Residential Property, as applicable. Furthermore, for a condominium plan, if only a portion of its Building Permits have been issued, the remaining portion of the condominium plan shall be considered Final Mapped Property. The CFD Administrator’s allocation to each type of property shall be final.

D APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2025-2026 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement and shall levy the Special Tax until the total Special Tax levy equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows:

First: The Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property up to 100% of the applicable Assigned Special Tax to satisfy the Special Tax Requirement.

Second: If additional monies are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Final Mapped Property at up to 100% of the Maximum Special Tax applicable to each such Assessor’s Parcel as needed to satisfy the Special Tax Requirement.

Third: If additional monies are needed to satisfy the Special Tax Requirement after the first two steps have been completed, the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property up to 100% of the Maximum Special Tax applicable to each such Assessor’s Parcel as needed to satisfy the Special Tax Requirement.

Fourth: If additional monies are needed to satisfy the Special Tax Requirement after the first three steps have been completed, the Special Tax on each Assessor's Parcel of Developed Property whose Maximum Special Tax is the Backup Special Tax shall be increased Proportionately from the Assigned Special Tax up to 100% of the Maximum Special Tax as needed to satisfy the Special Tax Requirement.

Fifth: If additional monies are needed to satisfy the Special Tax Requirement after the first four steps have been completed, the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Property Owner Association Property up to 100% of the Maximum Special Tax applicable to each such Assessor’s Parcel as needed to satisfy the Special Tax Requirement.

Attachment No. 4

8 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
Sixth: If additional monies are needed to satisfy the Special Tax Requirement after the first five steps have been completed, the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property up to 100% of the Maximum Special Tax applicable to each such Assessor’s Parcel as needed to satisfy the Special Tax Requirement.

Notwithstanding the above, under no circumstances will the Special Taxes levied in any Fiscal Year against any Assessor’s Parcel of Residential Property as a result of a delinquency in the payment of the Special Tax applicable to any other Assessor’s Parcel be increased by more than 10% above the amount that would have been levied in that Fiscal Year had there never been any such delinquency or default.

E EXEMPTIONS
No Special Tax shall be levied on Acres of Property Owner Association Property or Public Property in CFD No. 2026-1 (IA No. 2) provided that an Assessor’s Parcel shall not be exempt and shall be classified as Taxable Property Owner Association Property and Taxable Public Property if exempting such property would reduce the sum of all Taxable Property to less than 18.17 Acres. Tax-exempt status will be assigned by the CFD Administrator in the chronological order in which such Assessor’s Parcels or portions thereof within CFD No. 2026-1 (IA No. 2) become Public Property or Property Owner Association Property.

However, should an Assessor’s Parcel no longer be classified as Public Property or Property Owner Association Property, it will, from that point forward, be subject to the Special Tax.

Property Owner Association Property or Public Property that is not exempt from the Special Tax under this section shall be subject to the levy of the Special Tax and shall be taxed Proportionately as part of the fifth step and sixth step in Section D above, respectively, at up to 100% of the applicable Maximum Special Tax for Taxable Property Owner Association Property or Taxable Public Property.

In addition, no Special Tax shall be levied on any Assessor’s Parcel in any Fiscal Year in which such Assessor’s Parcel is classified as Exempt Welfare Exemption Property.

F APPEALS AND INTERPRETATIONS
Any taxpayer may file a written appeal of the Special Tax on his/her property with the CFD Administrator, provided that the appellant is current in his/her payments of Special Taxes.

During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant’s property.

If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the clerk of the Council, provided that the appellant is current in his/her payments of Special Taxes. The second appeal must specify the reasons for the disagreement with the CFD Administrator’s determination.

Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.

Attachment No. 4

9 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)

G PREPAYMENT
The following additional definitions apply to this Section G:
“CFD Public Facilities” means $10,040,000 or such lower amount (i) authorized by the Council to provide the public facilities to be funded under CFD No. 2026-1 (IA No. 2), or (ii) determined by the Council concurrently with a covenant that it will not issue any more Bonds to be supported by the Special Tax levied under this Rate and Method of Apportionment.
“Construction Fund” means a fund held by the Trustee to fund CFD Public Facilities. “Future Facilities Cost” means the CFD Public Facilities minus public facility costs previously funded, or that can be funded from funds in the Construction Fund. “Outstanding Bonds” means all previously issued Bonds secured by the levy of the Special Tax which will remain outstanding after the first interest and/or principal payment date following the current Fiscal Year, excluding Bonds to be redeemed at a later date with the proceeds of prior prepayments of the Special Tax.

G.1 Prepayment in Full
The Maximum Special Tax obligation may be prepaid and permanently satisfied for (i) Assessor’s Parcels of Developed Property, (ii) Assessor’s Parcels of Final Mapped Property or Undeveloped Property for which a Building Permit has been issued, (iii) Assessor’s Parcels of Final Mapped Property or Undeveloped Property for which a Building Permit has not been issued; and (iv) Assessor’s Parcels of Public Property or Property Owner’s Association Property that are not exempt pursuant to Section E.

The Maximum Special Tax obligation applicable to an Assessor’s Parcel may be fully prepaid and the obligation to pay the Special Tax for such Assessor’s Parcel permanently satisfied as described herein; provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Assessor’s Parcel at the time of prepayment. An owner of an Assessor’s Parcel intending to prepay the Maximum Special Tax obligation for such Assessor’s Parcel shall provide the CFD Administrator with written notice of intent to prepay, and within 5 business days of receipt of such notice, the CFD Administrator shall notify such owner of the amount of the non-refundable deposit determined to cover the cost to be incurred by CFD No. 2026-1 (IA No. 2) in calculating the Prepayment Amount (as defined below) for the Assessor’s Parcel. Within 15 days of receipt of such non-refundable deposit, the CFD Administrator shall notify such owner of the Prepayment Amount for the Assessor’s Parcel. Prepayment must be made not less than 60 days prior to the redemption date for any Bonds to be redeemed with the proceeds of such Prepayment Amount.

The Prepayment Amount shall be calculated as follows (capitalized terms are defined below):

Prepayment Amount
Bond Redemption Amount
plus Redemption Premium
plus Future Facilities Amount
plus Defeasance Amount
Attachment No. 4

10 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
plus Administrative Fees and Expenses
less Reserve Fund Credit
less Capitalized Interest Credit
Total: equals Special Tax Prepayment Amount
The Prepayment Amount shall be determined as of the proposed prepayment date as follows:

1. Confirm that no Special Tax delinquencies apply to such Assessor’s Parcel.

2. For an Assessor’s Parcel of Developed Property, compute the Maximum Special Tax for the Assessor’s Parcel. For an Assessor’s Parcel of Final Mapped Property or Undeveloped Property for which a Building Permit has been issued, compute the Maximum Special Tax for the Assessor’s Parcel as though it was already designated as Developed Property, based upon the Building Permit which has been issued for the Assessor’s Parcel. For an Assessor’s Parcel of Final Mapped Property or Undeveloped Property for which a Building Permit has not been issued, Public Property or Property Owner’s Association Property to be prepaid, compute the Maximum Special Tax for the Assessor’s Parcel.

3. Divide the Maximum Special Tax derived pursuant to paragraph 2 by the total amount of Special Taxes that could be levied at the Maximum Special Tax at build out of all Assessor’s Parcels of Taxable Property based on the applicable Maximum Special Tax for Assessor’s Parcels of Developed Property not including any Assessor’s Parcels for which the Special Tax obligation has been previously prepaid.

4. Multiply the quotient derived pursuant to paragraph 3 by the principal amount of the Outstanding Bonds to determine the amount of Outstanding Bonds to be redeemed with the Prepayment Amount (the “Bond Redemption Amount”).

5. Multiply the Bond Redemption Amount by the applicable redemption premium, if any, on the Outstanding Bonds to be redeemed (the “Redemption Premium”).

6. Determine the Future Facilities Cost.

7. Multiply the quotient derived pursuant to paragraph 3 by the amount determined pursuant to paragraph 6 to determine the amount of Future Facilities Costs for the Assessor’s Parcel, which amount shall not be less than $0 (the “Future Facilities Amount”).

8. Determine the amount needed to pay interest on the Bond Redemption Amount from the first bond interest payment date following the current Fiscal Year until the earliest redemption date for the Outstanding Bonds on which Bonds can be redeemed from the Prepayment Amount.

9. Determine the Special Tax levied on the Assessor’s Parcel in the current Fiscal Year which has not yet been paid.

10. Determine the amount the CFD Administrator reasonably expects to derive Attachment No. 4

11 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
from the investment of the Bond Redemption Amount and the Redemption Premium from the date of prepayment until the redemption date for the Outstanding Bonds to be redeemed with the Prepayment Amount.

11. Add the amounts derived pursuant to paragraphs 8 and 9 and subtract the amount derived pursuant to paragraph 10 (the “Defeasance Amount”).

12. Verify the administrative fees and expenses of CFD No. 2026-1 (IA No. 2), including the cost of computation of the Prepayment Amount, the cost to invest the Prepayment Amount, the cost of redeeming the Outstanding Bonds, and the cost of recording notices to evidence the prepayment of the Maximum Special Tax obligation for the Assessor’s Parcel and the redemption of Outstanding Bonds (the “Administrative Fees and Expenses”).

13. The reserve fund credit (the “Reserve Fund Credit”) shall equal the lesser of:
(a) the expected reduction in the reserve requirement (as defined in the Indenture), if any, associated with the redemption of Outstanding Bonds as a result of the Prepayment Amount, or (b) the amount derived by subtracting the new reserve requirement (as defined in the Indenture) in effect after the redemption of Outstanding Bonds as a result of the Prepayment Amount from the balance in the reserve fund on the prepayment date, but in no event shall such amount be less than zero.

14. If any capitalized interest for the Outstanding Bonds will not have been expended at the time of the first interest payment following the current Fiscal Year, the capitalized interest credit (the “Capitalized Interest Credit”) shall be calculated by multiplying the quotient derived pursuant to paragraph 3 by the expected balance in the capitalized interest account after such first interest payment.

15. The Prepayment Amount is equal to the sum of the Bond Redemption Amount, the Redemption Premium, the Future Facilities Amount, the Defeasance Amount and the Administrative Fees and Expenses, less the Reserve Fund Credit, less the Capitalized Interest Credit.

16. From the Prepayment Amount, the Bond Redemption Amount, the Redemption Premium, and Defeasance Amount shall be deposited into the appropriate fund as established under the Indenture and be used to redeem Outstanding Bonds or make debt service payments. The Future Facilities Amount shall be deposited into the Construction Fund. The Administrative Fees and Expenses shall be retained by CFD No. 2026-1 (IA No. 2).

The Prepayment Amount may not be sufficient to redeem an aggregate principal amount of Outstanding Bonds which is equally divisible by $5,000. In such event, the increment above $5,000 or an integral multiple thereof will be retained in the appropriate fund established under the Indenture to be used with the next redemption from other Special Tax prepayments of Outstanding Bonds or to make debt service payments.

As a result of the payment of the current Fiscal Year’s Special Tax levy as determined pursuant to paragraph 9 above, the CFD Administrator shall remove the current Fiscal Year’s Special Tax levy for the Assessor’s Parcel from the County tax roll. With respect to any Assessor’s Parcel for which the Maximum Special Tax obligation is Attachment No. 4

12 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
prepaid, the Council shall cause a suitable notice to be recorded in compliance with the Act, to indicate the prepayment of Maximum Special Tax obligation and the release of the Special Tax lien for the Assessor’s Parcel, and the obligation to pay the Special Tax for such Assessor’s Parcel shall cease.

Notwithstanding the foregoing, no Special Tax prepayment shall be allowed unless the amount of Maximum Special Tax that may be levied on all Assessor’s Parcels of Taxable Property after the proposed prepayment will be at least 1.1 times maximum annual debt service on the Bonds that will remain outstanding after the prepayment plus the estimated annual Administrative Expenses.

G.2 Prepayment in Part
The Maximum Special Tax obligation for (i) Assessor’s Parcels of Developed Property, (ii) Assessor’s Parcels of Final Mapped Property or Undeveloped Property for which a Building Permit has been issued, (iii) Assessor’s Parcels of Final Mapped Property or Undeveloped Property for which a Building Permit has not been issued; and (iv) Assessor’s Parcels of Public Property or Property Owner’s Association Property that are not exempt pursuant to Section E, may be partially prepaid. For purposes of determining the partial prepayment amount, the provisions of Section G.1 shall be modified as provided by the following formula:

PP = ((PE –A) x F) +A
These terms have the following meaning:

PP = The partial prepayment;
PE = The Prepayment Amount calculated according to Section G.1; F = The percent by which the owner of the Assessor’s Parcel(s) is partially prepaying the Special Tax obligation; and
A = The Administrative Fees and Expenses determined pursuant to Section G.1.

The owner of an Assessor’s Parcel who desires to partially prepay the Maximum Special Tax obligation for the Assessor’s Parcel shall notify the CFD Administrator of (i) such owner’s intent to partially prepay the Maximum Special Tax obligation, (ii) the percentage of the Maximum Special Tax obligation such owner wishes to prepay, and (iii) the company or agency that will be acting as the escrow agent, if any. Within 5 days of receipt of such notice, the CFD Administrator shall notify such property owner of the amount of the non-refundable deposit determined to cover the cost to be incurred by CFD No. 2026-1 (IA No. 2) in calculating the amount of a partial prepayment. Within 15 business days of receipt of such non-refundable deposit, the CFD Administrator shall notify such owner of the amount of the Partial Prepayment for the Assessor’s Parcel. A Partial Prepayment must be made not less than 60 days prior to the redemption date for the Outstanding Bonds to be redeemed with the proceeds of the Partial Prepayment Amount.

With respect to any Assessor’s Parcel for which the Maximum Special Tax obligation is partially prepaid, the CFD Administrator shall (i) distribute the Partial Prepayment Amount as provided in Paragraph 16 of Section G.1, and (ii) indicate in the records of CFD No. 2026-1 (IA No. 2) that there has been a Partial Prepayment for the Assessor’s Parcel and that a portion of the Special Tax obligation equal to the remaining Attachment No. 4

13 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
percentage (1.00 - F) of Special Tax obligation will continue on the Assessor’s Parcel pursuant to Section D.

H SPECIAL TAX REDUCTION
The following definitions apply to this Section H:
"Base Price" means the minimum price at which Dwelling Units within a given Plan Type have sold or are expected to be sold in a normal marketing environment and shall not include prices of such Dwelling Units that are sold at a discount to expected sales prices for the purpose of stimulating the initial sales activity with respect to such Plan Type. If such information is not available, means the base price of such Dwelling Units, estimated by an MAI Appraiser or Price Point Consultant as of such date, based upon their actual or expected characteristics, such as living area, view, or lot size, but excluding potential appreciation or premiums, options or upgrades. "Plan Type" means a discrete residential plan type generally consisting of residential Dwelling Units that share a common product type (e.g., detached, attached) and that have nearly identical amounts of living area, that is constructed or expected to be constructed within CFD No. 2026-1 (IA No. 2) or the surrounding area as identified in the appraisal or Price Point Study.
"Price Point Consultant" means any consultant or firm of such consultants selected by CFD No. 2026-1 (IA No. 2) that (a) has substantial experience in performing price point studies or otherwise estimating or confirming pricing for Dwelling Units within community facilities districts, (b) is well versed in analyzing economic and real estate data that relates to the pricing of Dwelling Units in community facilities districts, (c) is independent and not under the control of CFD No. 2026-1 (IA No. 2), the City, or the developer, (d) does not have any substantial interest, direct or indirect, with or in CFD No. 2026-1 (IA No. 2), the City, any owner of real property in CFD No. 2026-1 (IA No. 2), or any real property in CFD No. 2026-1 (IA No. 2), and (e) is not connected with CFD No. 2026-1 (IA No. 2) or the City as an officer or employee thereof, but who may be regularly retained to make reports to CFD No. 2026-1 (IA No. 2) or the County. "Price Point Study" means a price point study or a letter updating a previous price point study, which (a) has been prepared by the Price Point Consultant, (b) sets forth the Plan Types constructed or expected to be constructed within CFD No. 2026-1 (IA No. 2), (c) sets forth the estimated number of constructed and expected Dwelling Units for each Plan Type, (d) sets forth estimates of the Base Price for each Plan Type and (e) uses a date for establishing such Base Prices that is no earlier than 30 days prior to the date the Price Point Study is delivered to the CFD Administrator pursuant to Section H herein.
"Total Effective Tax Rate" means, for a Plan Type, (a) the Total Tax Burden for such Plan Type divided by (b) the Base Price for such Plan Type, converted to a percentage. "Total Effective Tax Rate Limit" means 1.80%.
"Total Tax Burden” means, with respect to a Plan Type, for the Fiscal Year for which the calculation is being performed, the sum of the Assigned Special Tax and estimated ad valorem property taxes, special assessments, special taxes for any overlapping community facilities districts, and any other governmental taxes, fees and charges levied or imposed on Dwelling Units of such Plan Type in CFD No. 2026- Attachment No. 4

14 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
1 (IA No. 2) in such Fiscal Year or that would have been levied on all such Dwelling Units had these Dwelling Units been subject to such levies (excluding homeowner’s association dues and Property Assessed Clean Energy (“PACE”) charges imposed pursuant to AB 811 or SB 555, that are levied on individual Assessor’s Parcels, or any other charges applicable to the Assessor’s Parcels initiated by the homeowner after the close of escrow).

At least 30 days prior to the issuance of the first series of Bonds, the following steps shall be taken for each Land Use Class of for-sale Residential Property in CFD No. 2026-1 (IA No. 2) for evaluating the Special Tax:

Step No.:

1. The CFD Administrator shall determine whether or not the Total Effective Tax Rate for all Plan Types in a Land Use Class is less than or equal to the Total Effective Tax Rate Limit for each Land Use Class of for-sale Residential Property in CFD No. 2026-1 (IA No. 2).
a. If the Total Effective Tax Rate for all Plan Types in a Land Use Class in CFD No. 2026-1 (IA No. 2) is less than or equal to the Total Effective Tax Rate Limit, then there shall be no reduction in Special Tax for such Land Use Class in CFD No. 2026-1 (IA No. 2).
b. If the Total Effective Tax Rate for any Plan Type in a Land Use Class in CFD No. 2026-1 (IA No. 2) is greater than the Total Effective Tax Rate Limit , the CFD Administrator shall calculate a revised Assigned Special Tax for that Land Use Class in CFD No. 2026-1 (IA No. 2), such that the revised Assigned Special Tax does not cause the Total Effective Tax Rate for any Plan Type in such Land Use Class to exceed the Total Effective Tax Rate Limit.

2. If the Assigned Special Tax for any Land Use Class is revised pursuant to step

1.b. above, the CFD Administrator shall also prepare and execute a Certificate to Amend the Special Tax substantially in the form of Exhibit “A” hereto and shall deliver such Certificate to Amend the Special Tax to CFD No. 2026-1 (IA No. 2). The Certificate to Amend the Special Tax shall be completed for all Land Use Classes and shall set forth, as applicable, either (i) the reduced Assigned Special Tax for a Land Use Class as calculated pursuant to step 1.b., or (ii) the Assigned Special Tax as identified in Table 1 of Section C for a Land Use Class that was not revised as determined pursuant to step 1.a. A reduction to the Assigned Special Tax in one Land Use Class shall not require a reduction in any other Land Use Class.

3. If the anticipated date of issuance of Bonds is within 180 days of the date of receipt of the Price Point Study by the CFD Administrator, CFD No. 2026-1 (IA No. 2) shall execute the acknowledgement on such Certificate to Amend the Special Tax dated as of the closing date of such Bonds, and upon the closing of such Bonds, the Assigned Special Tax for each Land Use Class shall be as set forth in such Certificate to Amend the Special Tax. If the date of issuance of Bonds is not within 180 days of the date of receipt of the Price Point Study by the CFD Administrator, such Certificate to Amend the Special Tax shall not be acknowledged by CFD No. 2026-1 (IA No. 2) and shall, as of such date, be Attachment No. 4

15 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
void and of no further force and effect. In such case, if subsequently Bonds are expected to be issued, at least 30 days prior to that expected date, steps 1 and 2 of this section shall be performed based on a new Price Point Study.

4. After the execution by CFD No. 2026-1 (IA No. 2) of the acknowledgement on the Certificate to Amend the Special Tax, CFD No. 2026-1 (IA No. 2) shall cause to be recorded in the records of the County Recorder an Amended Notice of Special Tax Lien for CFD No. 2026-1 (IA No. 2) reflecting the Assigned Special Tax for CFD No. 2026-1 (IA No. 2) set forth in such Certificate to Amend the Special Tax.

5. If the Assigned Special Tax is not required to be changed for any Land Use Class based on the calculations performed under step 1 above, there shall be no reduction in the Assigned Special Tax and no Certificate to Amend the Special Tax shall be required.

I MANNER OF COLLECTION
The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2026-1 (IA No. 2) may directly bill the Special Tax, may collect the Special Tax at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act.

J TERM OF SPECIAL TAX
The Special Taxes shall be levied until the final series of Bonds have matured, provided that the Special Taxes shall not be levied after Fiscal Year 2074-2075. The Special Taxes will cease to be levied in an earlier Fiscal Year if the CFD Administrator has determined that all required interest and principal payments on the Bonds have been paid, no delinquent Special Taxes remain uncollected, and the City has covenanted that it will not issue any more Bonds (other than refunding Bonds) to be supported by Special Taxes levied under this Rate and Method of Apportionment as described in Section D.

Attachment No. 4

A-1 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)

EXHIBIT A

CERTIFICATE TO AMEND THE SPECIAL TAX
IMPROVEMENT AREA NO. 2 OF CITY OF PASO ROBLES
COMMUNITY FACILITIES DISTRICT NO. 2026-1 (BEECHWOOD -

FACILITIES)

TAX REDUCTION CERTIFICATE

1. Pursuant to Section H of the Rate and Method of Apportionment, as attached to the Notice of Special Tax Lien, recorded in the Official Records of the County of San Luis Obispo as Instrument No. XXXXXX on MM/DD/YYYY, the City of Paso Robles (the “City”) hereby reduces the Assigned Special Taxes for Developed Property within CFD No. 2026- 1 (IA No. 2) set forth in Table 1 of the Rate and Method of Apportionment for CFD No. 2026-1 (IA No. 2).

2. The calculations made pursuant to Section H were based upon a Price Point Study that was received by the CFD Administrator on _________________.

3. The information in Table 1, relating to the Assigned Special Tax for Developed Property within CFD No. 2026-1 (IA No. 2) shall be amended and restated in full as follows:

Table A-1: Assigned Special Tax for Developed Property
Land Use
Class
Description Assigned Special Tax
1 RESIDENTIAL PROPERTY (> 2,500 SF) [$ ] PER DWELLING UNIT 2 RESIDENTIAL PROPERTY (2,300 - 2,500 SF) [$ ] PER DWELLING UNIT 3 RESIDENTIAL PROPERTY (2,100 - 2,300 SF) [$ ] PER DWELLING UNIT 4 RESIDENTIAL PROPERTY (1,900 - 2,100 SF) [$ ] PER DWELLING UNIT 5 RESIDENTIAL PROPERTY (1,700 - 1,900 SF) [$ ] PER DWELLING UNIT 6 RESIDENTIAL PROPERTY (1,500 - 1,700 SF) [$ ] PER DWELLING UNIT 7 RESIDENTIAL PROPERTY (<= 1,500 SF) [$ ] PER DWELLING UNIT 8 NON-RESIDENTIAL PROPERTY $42,800 PER ACRE

4. Upon execution of the certificate by the City and CFD No. 2026-1 (IA No. 2), the City shall cause an amended Notice of Special Tax Lien for CFD No. 2026-1 (IA No. 2) to be recorded reflecting the modifications set forth herein.

Submitted:

CFD ADMINISTRATOR
By: Date:

By execution hereof, the undersigned acknowledges, on behalf of CFD No. 2026-1 (IA No. 2), receipt of this certificate and modification of the Rate and Method of Apportionment as set forth in this certificate.

Community Facilities District No. 2026-1 (Beechwood - Facilities) of the City of Paso Robles.

Attachment No. 4

A-2 Rate and Method of Apportionment
CFD No. 2026-1 (IA No. 2) (Beechwood - Facilities)
By: Date as of:

Attachment No. 4

Attachment 5

Council Agenda Report
From: Ashlee Hernandez, Homeless Services Manager
Subject: Approval of a Resolution Authorizing the Submission of an Encampment Resolution Funding Grant Application
CEQA Determination: The City finds that authorization to submit a grant application does not commit the City to a specific project and therefore is not a project under CEQA pursuant to CEQA Guidelines Sections 15060(c)(2), 15060(c)(3), and 15378. Any future project involving physical improvements would be subject to separate environmental review as required by CEQA.

Date: June 16, 2026
Facts

1. The City Council's FY 2026-2028 Strategic Goals identify Housing and Homelessness as Goal #3, which establishes objectives to expand affordable housing opportunities, increase access to behavioral health and substance use services through coordinated outreach and partnerships, and advance place-based strategies that improve public health, safety, and quality of life in areas most affected by homelessness-related impacts.

2. In 2023, the City completed and adopted the FY 2024-27 Strategic Plan to Address Homelessness, developed through a community-driven planning process and aligned with the San Luis Obispo Countywide Plan to Address Homelessness. The plan establishes six focus areas to guide local action, including prevention, outreach and engagement, emergency shelter and interim housing, permanent housing, system coordination, community engagement, and policies and procedures.

3. On April 21, 2026, City Council approved participation in the San Luis Obispo County Regional Homelessness and Affordable Housing Compact, a collaborative framework among the County and its incorporated cities intended to strengthen regional coordination, improve transparency and accountability, expand housing and services, enhance competitiveness for state and federal funding opportunities, and promote shared responsibility in addressing homelessness and housing challenges.

4. The California Interagency Council on Homelessness (Cal ICH) administers the Encampment Resolution Funding (ERF) Program, a statewide competitive grant program that supports local jurisdictions in resolving homeless encampments through Housing-First strategies. Eligible activities include outreach and engagement, housing navigation, case management, interim housing, permanent housing placement, behavioral health services, environmental remediation, encampment closure activities, and program administration.

5. The current ERF Round 5 Notice of Funding Availability makes approximately $93 million available statewide on a competitive basis for projects that reduce unsheltered homelessness and resolve encampments through coordinated housing-focused interventions.

6. The County of San Luis Obispo Homeless Services Division has identified the North Paso Robles Salinas Riverbed as one of the highest-impact encampment areas in San Luis Obispo County.

7. The City proposes a Housing First-focused Encampment Resolution Funding initiative designed to serve individuals experiencing unsheltered homelessness residing within the North Paso Robles

Salinas Riverbed through coordinated outreach, housing navigation, interim shelter, and permanent housing placement.

8. The proposed project includes the creation of a Housing Navigation Center on the 1134 Black Oak Drive campus that will provide centralized outreach, housing navigation, case management, benefits enrollment, behavioral health coordination, and interim housing resources to support individuals transitioning from unsheltered homelessness to permanent housing. The project also leverages existing and planned permanent supportive housing resources to create long-term housing opportunities for participants exiting the encampment.

9. The City intends to submit an application, due June 30, 2026, requesting approximately $12-14 million in Encampment Resolution Funding to support a comprehensive Housing First-focused encampment resolution strategy for the North Paso Robles Salinas Riverbed. If awarded, the grant must be expended by FY 2029.

Community Outreach
Staff has coordinated with the County of San Luis Obispo Homeless Services Division, Housing Authority of San Luis Obispo County (HASLO), El Camino Homeless Organization (ECHO), California Department of Transportation (Caltrans), California Highway Patrol (CHP), and other regional service providers in development of the proposed application. Public outreach will occur as project implementation advances.

Options

1. Take no action; or

2. Approve a Resolution authorizing the Community Services Director to submit an Encampment Resolution Funding Round 5 application and execute all documents necessary to apply for, accept, and administer the grant; or

3. Provide alternative direction to staff.

Analysis and Conclusions
The Encampment Resolution Funding (ERF) Round 5 program presents a significant opportunity for the City to address one of the highest-impact areas of unsheltered homelessness in San Luis Obispo County.

The North Paso Robles Salinas Riverbed has been identified by the County Homeless Services Division as a regional priority for encampment resolution efforts due to ongoing public safety, environmental, transportation, and public health concerns. Located adjacent to Highway 46/101 interchange and environmentally sensitive waterways, the area affects critical infrastructure, natural resources, emergency response operations, and neighboring communities.

The proposed project advances a comprehensive Housing First strategy designed to transition individuals residing in the riverbed from unsheltered homelessness into stable housing. Through coordinated outreach, case management, housing navigation, and behavioral health support, participants would be connected to the regional Continuum of Care and prioritized for dedicated shelter resources, including 15 beds within ECHO's 90-day shelter program. Following successful housing placements, coordinated monitoring and management efforts would help prevent re-establishment of encampments and protect public and environmental resources.

A key component of the proposal is the establishment of a Navigation Services Center on the shared ECHO Homeless Shelter and HASLO permanent supportive housing campus located at 1134 Black Oak Drive. The facility would expand the community's capacity to provide housing navigation, case management, behavioral health coordination, benefits assistance, employment services, and shelter support in a centralized location. The center would strengthen the local homelessness response system by improving

accessto services and facilitating more efficient transitions from unsheltered homelessness to permanent housing.

The project also includes acquisition and completion of the future multi-family Moose Apartments, in construction at 2548 Spring Street, creating at least eight three-bedroom permanent supportive housing units for families experiencing homelessness. In addition, the acquisition includes an adjacent entitled property with approvals for 18 one-bedroom additional units, which would be preserved and advanced as a future development opportunity. While these 18 units are entitled, they are not currently constructed and would require future financing, development, and build-out. Together, the completed eight-unit Moose Apartments and the 18 entitled units represent the potential for a total of 26 permanent supportive housing units. This represents a rare opportunity to leverage an existing partially completed development to deliver permanent supportive housing more quickly and cost-effectively than new construction while securing a pipeline for future expansion of family-oriented supportive housing. The project would expand the City's inventory of acutely low-income housing to support Regional Housing Needs Allocation (RHNA) objectives and provide long-term housing opportunities in close proximity to schools, employment centers, transportation, shopping, and essential services.

The project's emphasis on permanent housing outcomes, regional collaboration, and measurable encampment resolution activities positions the application to be competitive for available ERF funding.

The project is supported by a strong partnership, including the County of San Luis Obispo Homeless Services Division, HASLO, ECHO, Caltrans, the CHP, and the City's Community Action Team (CAT Team).

HASLO and ECHO will lead housing and service delivery efforts, while Caltrans, CHP, and the CAT Team will coordinate encampment outreach activities within State right-of-way and surrounding project areas, helping improve public safety, protect infrastructure, and prevent re-establishment of encampments.

Overall, the project combines outreach, shelter, navigation services, permanent supportive housing, and regional collaboration into a single coordinated strategy that addresses both the immediate impacts of the North Salinas Riverbed encampment and the long-term challenges of homelessness. Successful implementation would reduce unsheltered homelessness, improve public safety and environmental conditions, expand housing opportunities, and strengthen the region's ability to respond to homelessness in a sustainable and effective manner.

If awarded, the project is expected to provide housing-focused services to approximately 75 individuals experiencing unsheltered homelessness, create a minimum of 8 permanent supportive housing units through the acquisition and completion of the Moose Apartments, acquire and preserve entitlements for an additional 18 future housing units, dedicate 15 shelter beds for encampment resolution efforts, and support closure of one of the County's highest-impact encampments.

Fiscal Impact
The City will request approximately $12-14 million in ERF funding. No local match is required. Grant funds would support outreach, interim housing operations, navigation services, acquisition and completion of permanent supportive housing, encampment resolution activities, and eligible administrative costs to include project management support through the grant period.

CEQA
The City finds that authorization to submit a grant application does not commit the City to a specific project and therefore is not a project under CEQA pursuant to CEQA Guidelines Sections 15060(c)(2),

15060(c)(3), and 15378. Any future project involving physical improvements would be subject to separate environmental review as required by CEQA.

Recommendation (Option 2)
Approve Resolution 26-XXX, authorizing the Community Services Director to submit an Encampment Resolution Funding Round 5 application and execute all documents necessary to apply for, accept, and administer the grant.

Attachments

1. Resolution 26-XXX - Encampment Funding Grant Application

Attachment 1
RESOLUTION 26-XXX

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

AUTHORIZING THE COMMUNITY SERVICES DIRECTOR TO APPLY TO THE ENCAMPMENT

RESOLUTION FUNDING GRANT PROGRAM
WHEREAS, the City Council's FY 2026-2028 Strategic Goals identify Housing and Homelessness as Goal 3 and establish objectives to expand affordable housing opportunities, increase access to behavioral health and substance use services through coordinated outreach and partnerships, and advance placebased strategies that improve public health, safety, and quality of life in areas most affected by homelessness-related impacts; and
WHEREAS, in 2023, the City completed and adopted the FY 2024-27 Strategic Plan to Address Homelessness, developed through a community-driven planning process and aligned with the San Luis Obispo Countywide Plan to Address Homelessness. The plan establishes six focus areas to guide local action, including prevention, outreach and engagement, emergency shelter and interim housing, permanent housing, system coordination, community engagement, and policies and procedures; and WHEREAS, on April 21, 2026, City Council approved participation in the San Luis Obispo County Regional Homelessness and Affordable Housing Compact, a collaborative framework among the County and its incorporated cities intended to strengthen regional coordination, improve transparency and accountability, expand housing and services, enhance competitiveness for state and federal funding opportunities, and promote shared responsibility in addressing homelessness and housing challenges; and
WHEREAS, the California Interagency Council on Homelessness (Cal ICH) administers the Encampment Resolution Funding (ERF) Program, a statewide competitive grant program that supports local jurisdictions in resolving homeless encampments through Housing-First strategies. Eligible activities include outreach and engagement, housing navigation, case management, interim housing, permanent housing placement, behavioral health services, environmental remediation, encampment closure activities, and program administration; and
WHEREAS, the current ERF Round 5 Notice of Funding Availability makes approximately $93 million available statewide on a competitive basis for projects that reduce unsheltered homelessness and resolve encampments through coordinated housing-focused interventions; and WHEREAS, the County of San Luis Obispo Homeless Services Division has identified the North Paso Robles Salinas Riverbed as one of the highest-impact encampment areas in San Luis Obispo County, and
WHEREAS, the City proposes a Housing First-focused Encampment Resolution Funding initiative designed to serve individuals experiencing unsheltered homelessness residing within the North Paso Robles Salinas Riverbed through coordinated outreach, housing navigation, interim shelter, and permanent housing placement; and
WHEREAS, the proposed project includes the creation of a Housing Navigation Center on the 1134 Black Oak Drive campus that will provide centralized outreach, housing navigation, case management, benefits enrollment, behavioral health coordination, and interim housing resources to support individuals transitioning from unsheltered homelessness to permanent housing. The project also

Attachment 1
leverages existing and planned permanent supportive housing resources to create long-term housing opportunities for participants exiting the encampment; and WHEREAS, The City intends to submit an application, due June 30, 2026, requesting approximately $12-14 million in Encampment Resolution Funding to support a comprehensive Housing First-focused encampment resolution strategy for the North Paso Robles Salinas Riverbed. If awarded, the grant must be expended by FY 2029.

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

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

Section 2. Authorize the Community Services Director or designee to submit an Encampment Resolution Funding Round 5 application and execute all documents necessary to apply for, accept, and administer the grant.

Section 3. The City finds that authorization to submit a grant application does not commit the City to a specific project and therefore is not a project under CEQA pursuant to CEQA Guidelines Sections 15060(c)(2), 15060(c)(3), and 15378. Any future project involving physical improvements would be subject to separate environmental review as required by CEQA.

Section 4. This Resolution shall take effect on the date approved by the City Council.

APPROVED this 16th day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

John R. Hamon, Jr., Mayor
ATTEST:

Melissa Martin, City Clerk

Council Agenda Report
From: Chris Huot, City Manager
David Malewitz, Assistant City Manager
Ryan Cornell, Administrative Services Director
Subject: Approval of Goals and Initiations, the Operating and Capital Budget for Fiscal Years 2026- 27 and 2027-28, and the Appropriations Limit for Fiscal Year 2026-27 CEQA Determination: The City finds that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15060, subd. (c)(2)-(3), 15378.

Date: June 16, 2026
Facts

1. The City Council is required to adopt a comprehensive Operating and Capital Budget to authorize the receipt of revenues and guide City operations no later than June 30 each year. The development of the biannual budget is a multi-month process, typically spanning four to five months, and incorporates financial forecasting, policy direction, and department input.

2. On November 21, 2025, a facilitated Visioning Session and Workshop was conducted by Jacob Green and Associates, Inc. (JGA) for the City Council and City Manager. The workshop was designed to provide an opportunity to collaborate and engage in structured strategic discussions related to the Council’s overall vision.

3. The outcomes of the workshop enhanced communication and fostered a shared understanding of City Council priorities. The process culminated in the development of a vision document outlining six key goal areas and associated initiatives intended to strengthen organizational alignment in advance of the FY 2026–28 budget cycle. The preliminary goal areas identified by the City Council include:
a. Facilities, Transportation & Infrastructure
b. Public Safety
c. Housing and Homelessness
d. Cultural, Recreational & Open Space
e. Community & Economic Development
f. Efficient & Effective Government

4. In December 2025, the City extended its engagement with Jacob Green and Associates, Inc. to continue facilitation services with the City’s leadership team. This phase focused on identifying departmental initiatives aligned with Council priorities, developing implementation strategies, assigning responsible departments and support teams, and establishing preliminary timelines. This effort ensures alignment between the Council’s strategic vision and both near-term and long-term operational planning.

5. On April 7, 2026, and again on May 6, 2026, staff presented the City Council with updates related to the Visioning and Goal Setting Workshop, including progress on refining initiatives and aligning departmental work plans with the Council’s strategic direction.

6. On May 5, 2026, staff presented to the City Council the preliminary overview of the General Fund and Supplemental Sales Tax Fund as well as related capital improvements. On May 19, 2026, staff presented to City Council the preliminary overview of City Enterprise Funds (i.e., Water, Wastewater, Solid Waste, and Airport) as well as those related capital improvements.

7. The Fiscal Years 2026-27 and 2027-28 Budget Report contains all projected revenues, appropriations and transfers, and shall be implemented by the City Manager per Council policies and direction. For FY 2026-27, appropriations total $148,493,200; and for FY 2027-28, appropriations total $147,249,000.

8. The FY 2026-27 and 2027-28 staffing authorization includes 313.97 full-time equivalent positions as shown in the Budget Report, an increase of less than two full-time equivalent from the current year.

9. Article XIIIB of the State Constitution, added in November 1979 when voters approved Proposition 4, requires state and local governments to annually approve an appropriations limit.

10. The appropriations limit may be adjusted annually by a factor comprising the change in population combined with either the change in California per capita personal income or the change in the local assessment roll due to the local non-residential construction. The data required to complete the calculation is provided by the State of California, Department of Finance.

11. The California Public Employees Retirement System (CalPERS) requires governing bodies of local agencies that contract with CalPERS for retirement benefits to approve and adopt a publicly available pay schedule in accordance with public meeting laws. The pay schedule must identify each position by title, the individual pay rate or range for the position, and the time base upon which the pay amounts are calculated, and must be posted at the office of the employer or be immediately accessible and available for public review from the employer during normal business hours or posted on the employer’s website (pursuant to California Code of Regulations, Title 2, Section 570.5).

Community Outreach
This is the 9th public report regarding City goals, priorities, and the fiscal outlook of the City over the next two years. The first was on November 21, 2025, with the City Council holding a special meeting to discuss community and council goals and priorities; next on February 17, 2026, where staff outlined the budget process and timeline; next on April 7, 2026, the City Council received a preliminary preview of the goals and initiatives (i.e., work-plan) for the next two fiscal years; next on April 30, 2026, a Coffee with the City session was held to provide the community with an update on the budget outlook and goals setting process; on May 5, 2026, at the regular City Council meeting, staff presented the preliminary outlook for the General and Supplemental Sales Tax Funds and Capital Improvement Program; on May 6, 2026, with City Council holding a special meeting to further refine goals and initiatives for the next two fiscal years; on May 19, 2026, at the regular City Council meeting, staff provided a report of preliminary outlook for the Enterprise Funds; and on June 2, 2026 regular meeting, to review the Budget Report and Goals and Initiatives in its entirety prior to final adoption. In addition, press releases and social media posts were distributed before the public meetings to inform the public and encourage participation in the process.

Options

1. Take no action; or

2. Approve the Strategic Work Plan and Operating and Capital Budget for Fiscal Years 2026-27 and 2027- 28 and the appropriations limit for fiscal year 2026-27; or

3. Provide alternative direction.

Analysis and Conclusions
Overview
The proposed Fiscal Years 2026-27 and 2027-28 Budget was developed in the context of slowing revenue growth, continued inflationary pressures, and broader economic uncertainty. While the City has benefited from several years of strong revenue performance, key revenue sources have begun to moderate, requiring a disciplined approach that prioritizes core services, critical infrastructure investments, and longterm financial sustainability.

Consistent with City Council priorities and the City's recently developed strategic planning framework, the proposed budget maintains essential public services, supports ongoing investments in transportation and public safety infrastructure, and preserves fiscal flexibility through adherence to established reserve policies. The budget reflects a balanced and sustainable financial plan designed to address current community needs while positioning the City to respond effectively to future challenges and opportunities.

Strategic Work Plan for Fiscal Years 2026-2028
The City’s Strategic Work Plan (Attachment 4) was developed through a collaborative and comprehensive process involving City staff, City Council input, and community engagement. The Strategic Work Plan establishes a clear framework to guide the City’s priorities, operational focus, and policy direction over the next two-year budget cycle and serves as a complementary document to the proposed operating and capital budget. The document is intended to align the City’s financial planning, organizational resources, and departmental work programs with the priorities identified by the City Council and community.

A foundational component of the Strategic Work Plan is the incorporation of the City’s first-ever vision statement, developed by the City Council during the Goal Setting Workshop. The vision statement is as follows:
“We envision a welcoming and thriving community with a diverse economy and quality jobs that empower every generation to build their future here in Paso Robles.” The vision statement establishes a long-term aspiration for the community and provides a unifying direction for future decision-making, strategic planning, and organizational alignment. As part of a broader strategic framework, the vision statement will help guide City policies, programs, investments, and service delivery to ensure continued alignment with community values and long-term objectives. It is intended to complement future organizational efforts to develop a formal mission statement and core values, which are anticipated to be considered in the coming year to further strengthen the City’s organizational framework and culture.

The Strategic Work Plan serves as a living and actionable roadmap that integrates the City Council’s adopted priorities into the daily work of City departments. Each objective and its accompanying strategies identified in the plan were developed to support one or more of the City Council’s six policy goals while advancing measurable outcomes in service delivery, infrastructure reliability, public safety, economic development, community engagement, and organizational effectiveness. Furthermore, the Strategic Work Plan will serve as an implementation tracker that will function as an internal management and accountability tool to monitor milestones, coordinate cross-departmental efforts, evaluate progress, and promote transparency throughout the organization.

The resulting framework reflects a coordinated, organization-wide approach to translating policy direction into actionable implementation strategies that can be incorporated into departmental work programs and budget planning.

Operating and Capital Budget for Fiscal Years 2026-27 and 2027-28 The Operating and Capital Budget Report is the City’s primary financial planning document and serves as a guide for how public resources are allocated to provide services, maintain infrastructure, and implement City Council priorities over the two-year budget cycle. This document is organized into several major sections intended to help residents, businesses, employees, and other stakeholders better understand how the City operates and how taxpayer dollars are utilized.

The Introductory Section provides an overview of the City’s financial outlook, organizational priorities, and strategic direction for the upcoming fiscal years. Readers seeking a high-level understanding of the City’s priorities, financial condition, and policy direction, including the City Manager’s Budget Message, should begin with this section.

The Financial Summaries and Fund Overviews Section provides summarizes financial information citywide as well as detailed information on each of the City’s major operating funds (e.g., General, Water).

The City utilizes a fund accounting structure, meaning revenues and expenditures are separated into individual funds based on legal restrictions, operational purpose, or accounting requirements.

Each fund overview generally includes:
• A description of the fund’s purpose;
• Major revenue sources;
• Key expenditure categories;
• Reserve information; and
• Financial trends or operational considerations impacting the fund.

The Department and Program Overview Section provides operational information about the services delivered by each City department. This section is intended to connect financial resources with the actual programs and services provided to the community.

Department overviews generally include:
• Department responsibilities and service descriptions; • Organizational and staffing information;
• Key accomplishments and initiatives;
• Budget summaries; and
• Strategic priorities and performance objectives.

And lastly, the Capital Improvement Program Section outlines the City’s planned infrastructure and major equipment investments over the multi-year planning period. Capital projects are generally one-time expenditures intended to maintain, replace, improve, or expand public infrastructure and facilities.

Each project description typically identifies the project purpose, estimated cost, funding source, and anticipated timing. Capital projects often span multiple fiscal years and may rely on grants, development impact fees, enterprise revenues, sales tax measures, or other restricted funding sources.

Budget Amendments and Ongoing Monitoring
The adopted budget serves as the City’s financial plan at the beginning of the fiscal year; however, the budget is continuously monitored and updated throughout the year. Budget adjustments may occur due to grant awards, emergency expenditures, changes in project timing, economic conditions, revenue fluctuations, and/or new City Council direction and priorities. The City Council will continue to receive periodic financial updates throughout the fiscal year to monitor revenues, expenditures, reserves, and capital project progress.

The City is committed to maintaining transparency, accountability, and long-term fiscal sustainability. This budget document is intended to provide the public with a comprehensive understanding of the City’s financial condition, operational priorities, and planned investments into public infrastructure, services, and community quality of life.

Fiscal Impact
The appropriations proposed in the operating and capital budget report totals $148,493,200 for FY 2026- 27 and $147,249,000 for FY 2027-28, as follows:

Fund Type FY 2026-27 FY 2027-28
General Fund $47,297,800 $47,452,500
CIP Fund 32,690,800 35,588,000
Water Fund 18,889,900 19,380,000
SST Fund 13,281,600 14,921,300
Wastewater Fund 12,280,100 13,717,600
All Other Operating Funds 10,888,800 5,886,500
Internal Service Funds 7,707,900 4,998,700
Special Revenue Funds 3,203,500 3,053,300
Debt Service Fund 2,252,800 2,251,100
Total Citywide Appropriations $148,493,200 $147,249,000 The total appropriations limit for FY 2026-27 is 74,517,600. There is no fiscal impact regarding the appropriations limit; the City’s proceeds from taxes and expenditures continue to be below the allowable limit, at approximately 82% (the appropriations limit is 74,517,600, while total City appropriations subject to the limit is $60,809,400, which is approximately $13.7 million under the limit).

CEQA
The City finds that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15060, subd. (c)(2)-(3), 15378.

Recommendation
It is recommended that City Council take the following actions:

1. Approve Resolution 26-XXX(A), adopting the operating and capital improvement budget for fiscal years 2026-27 and 2027-28, as presented, for all funds and expenditures, and direct the City Manager to implement the budget.

2. Approve Resolution 26-XXX, adopting $74,517,600 as the City’s appropriations limit for the fiscal year ending on June 30, 2027.

Attachments

1. Resolution 26-XXX(A), adopting the operating and capital budget appropriations for FY’s 2026-27 and 2027-28
a. Exhibit A – Master Pay Schedule

2. Resolution 26-XXX(B), authorizing the City’s appropriation limit for the fiscal year ending on June 30, 2027

3. Operating and Capital Budget Report for Fiscal Years 2026-27 and 2027-28

4. Strategic Work Plan for FY’s 2026-2028

Attachment 1
RESOLUTION 26-XXX(A)

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

ADOPTING THE BUDGET FOR MAINTENANCE & OPERATIONS AND CAPITAL APPROPRIATIONS FOR FISCAL YEAR 2026-27 AND FISCAL YEAR 2027-28
WHEREAS, the City Council is required to adopt a comprehensive Operating and Capital Budget to authorize the receipt of revenues and guide City operations no later than June 30 each year; and
WHEREAS, the development of the biannual budget is a multi-month process, typically spanning four to five months, and incorporates financial forecasting, policy direction, and department input; and
WHEREAS, on November 21, 2025, a facilitated Visioning Session and Workshop was conducted to provide an opportunity to collaborate and engage in structured strategic discussions related to the Council’s overall vision; and
WHEREAS, the workshop culminated in the development of a vision document outlining six key goal areas and associated initiatives including Facilities, Transportation & Infrastructure, Public Safety, Housing and Homelessness, Cultural, Recreational & Open Space, Community & Economic Development, and Efficient & Effective Government; and
WHEREAS, on April 7, 2026, and again on May 6, 2026, staff presented the City Council with updates related to the Visioning and Goal Setting Workshop, including progress on refining initiatives and aligning departmental work plans with the Council’s strategic direction; and WHEREAS, on May 5, 2026, staff presented to the City Council the preliminary overview of the General Fund and Supplemental Sales Tax Fund as well as related capital improvements and on May 19, 2026, staff presented to City Council the preliminary overview of City Enterprise Funds (i.e., Water, Wastewater, Solid Waste, and Airport) as well as those related capital improvements; and
WHEREAS, the total City of El Paso de Robles appropriations, including the General Fund, Enterprise funds, Debt Service funds, Special Revenue funds, Capital Project funds, and Agency funds is $147,793,400 for FY 2026-27 and $147,249,000 for FY 2027-28; and WHEREAS, staffing for all funds includes up to but not more than 313.97 full-time equivalents for Fiscal Year 2026-27 and 2027-28; and
WHEREAS, the budget document contains all projected revenues, appropriations, and transfers, and shall be implemented by the City Manager per this resolution.

Attachment 1
WHEREAS, the California Public Employees Retirement System (CalPERS) requires governing bodies of local agencies that contract with CalPERS for retirement benefits to approve and adopt a publicly available master pay schedule in accordance with public meeting laws.

NOW THEREFORE BE IT RESOLVED, by the City Council of the City of El Paso de Robles does hereby approve and/or direct the following budgetary actions:

Section 1. The operating, debt service, and capital improvement plan budget for the City of El Paso de Robles for the fiscal year beginning July 1, 2026, and ending June 30, 2027 and beginning July 1, 2027, and ending June 30, 2028, is hereby adopted; Section 2. General Fund revenues, as well as the revenues of all other funds, shall be continuously monitored in order to measure collections against estimates. The Administrative Services Director shall return at appropriate intervals to report on the progress and request any needed adjustments; and
Section 3. At the close of the fiscal year, unexpended appropriations in the operating budget may be carried forward to the next fiscal year, as necessary, to underwrite the expense of outstanding purchase commitments. Unexpended appropriations for authorized, but uncompleted projects, as approved by City Council, may also be carried forward to the next succeeding fiscal year upon approval of the City Manager.

Section 4. The master pay schedule contained in Exhibit A, attached hereto and incorporated herein by reference, is hereby approved and adopted in accordance with CalPERS requirements. (California Code of Regulations, Title 2, Section 570.5).

APPROVED by the City Council of the City of El Paso de Robles this 16 th day of June 2026 by the
following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

John R. Hamon, Jr., Mayor
ATTEST:

Melissa Martin, City Clerk
Exhibit A – Master Pay Schedule

City of Paso Robles Pay Schedule
Adopted: June 16, 2026
Effective Date: June 16, 2026
Exhibit A
Full-Time Classifications
Title Group Range
Class
Code
Step 1
Hourly
Step 2
Hourly
Step 3
Hourly
Step 4
Hourly
Step 5
Hourly
Step 1
Annually
Step 2
Annually
Step 3
Annually
Step 4
Annually
Step 5
Annually
Accounting Specialist SEIU S20 1202 28.62 30.05 31.48 32.91 34.34 59,529.60 62,504.00 65,478.40 68,452.80 71,427.20 Accounting Supervisor SEIU S65 4304 42.41 45.59 48.77 51.95 55.13 88,212.80 94,827.20 101,441.60 108,056.00 114,670.40 Administrative Assistant SEIU S20 1203 28.62 30.05 31.48 32.91 34.34 59,529.60 62,504.00 65,478.40 68,452.80 71,427.20 Administrative Fire Captain IAFF I95 7203 59.76 63.43 67.35 71.52 75.90 124,300.80 131,934.40 140,088.00 148,761.60 157,872.00 Administrative Services Director MGMT M195 5502 81.19 86.26 91.34 96.41 101.49 168,875.20 179,420.80 189,987.20 200,532.80 211,099.20 Airport Maintenance Technician I SEIU S10 2102 25.24 26.50 27.76 29.02 30.29 52,499.20 55,120.00 57,740.80 60,361.60 63,003.20 Airport Maintenance Technician II SEIU S20 2202 28.62 30.05 31.48 32.91 34.34 59,529.60 62,504.00 65,478.40 68,452.80 71,427.20 Airport Manager MGMT M160 5101 56.10 60.31 64.52 68.73 72.94 116,688.00 125,444.80 134,201.60 142,958.40 151,715.20 Airport Operations and Maintenance
Supervisor SEIU S65 4323 42.41 45.59 48.77 51.95 55.13 88,212.80 94,827.20 101,441.60 108,056.00 114,670.40 Aquatics Coordinator SEIU S35 4305 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Assistant Capital Projects Manager MGMT M145 5102 45.38 48.78 52.18 55.59 58.99 94,390.40 101,462.40 108,534.40 115,627.20 122,699.20 Assistant City Manager MGMT M195 5503 81.19 86.26 91.34 96.41 101.49 168,875.20 179,420.80 189,987.20 200,532.80 211,099.20 Assistant Human Resources/Risk Manager MGMT M150 5103 48.10 51.71 55.32 58.92 62.53 100,048.00 107,556.80 115,065.60 122,553.60 130,062.40 Assistant Planner SEIU S40 3302 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Associate Planner MGMT M140 5104 40.01 43.01 46.01 49.01 52.01 83,220.80 89,460.80 95,700.80 101,940.80 108,180.80 Battalion Chief/Fire Marshal MGMT M175 5402 68.73 73.89 79.04 84.20 89.35 142,958.40 153,691.20 164,403.20 175,136.00 185,848.00 Building Inspector I SEIU S40 3307 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Building Inspector II SEIU S60 3406 40.01 43.01 46.01 49.01 52.01 83,220.80 89,460.80 95,700.80 101,940.80 108,180.80 Chief Building Official MGMT M170 5106 64.23 69.05 73.87 78.69 83.50 133,598.40 143,624.00 153,649.60 163,675.20 173,680.00 Chief Engineering Inspector SEIU S70 4322 45.38 48.78 52.18 55.59 58.99 94,390.40 101,462.40 108,534.40 115,627.20 122,699.20 City Clerk MGMT M155 4500 51.95 55.84 59.74 63.64 67.53 108,053.00 116,157.00 124,261.00 132,365.00 140,469.00 City Manager CM CMA 5700 129.33 - - - 129.33 269,000.00 - - - 269,000.00 City Planner MGMT M170 5107 64.23 69.05 73.87 78.69 83.50 133,598.40 143,624.00 153,649.60 163,675.20 173,680.00 Community Development Director MGMT M195 5504 81.19 86.26 91.34 96.41 101.49 168,875.20 179,420.80 189,987.20 200,532.80 211,099.20 Community Services Director MGMT M195 5505 81.19 86.26 91.34 96.41 101.49 168,875.20 179,420.80 189,987.20 200,532.80 211,099.20 Community Services Officer SEIU S25 3204 30.05 31.55 33.06 34.56 36.06 62,504.00 65,624.00 68,764.80 71,884.80 75,004.80 Crime Analyst SEIU S40 3206 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Deputy Building Official MGMT M155 5108 51.95 55.84 59.74 63.64 67.53 108,056.00 116,147.20 124,259.20 132,371.20 140,462.40 Deputy Community Development
Director/City Engineer MGMT M190 5405 73.54 79.06 84.57 90.09 95.60 152,963.20 164,444.80 175,905.60 187,387.20 198,848.00 Deputy Fire Chief MGMT M195 5404 81.19 86.26 91.34 96.41 101.49 168,875.20 179,420.80 189,987.20 200,532.80 211,099.20 Deputy Police Chief MGMT M195 5406 81.19 86.26 91.34 96.41 101.49 168,875.20 179,420.80 189,987.20 200,532.80 211,099.20 Development Services Manager MGMT M145 5109 45.38 48.78 52.18 55.59 58.99 94,390.40 101,462.40 108,534.40 115,627.20 122,699.20 Dispatch Supervisor POA P105 6010 41.73 44.28 46.98 49.86 52.91 86,789.82 92,095.64 97,728.54 103,709.32 110,056.70 Dispatcher POA P100 6000 34.83 36.95 39.21 41.60 44.15 72,436.00 76,857.56 81,551.86 86,536.06 91,825.50 Economic Development Manager MGMT M155 5110 51.95 55.84 59.74 63.64 67.53 108,056.00 116,147.20 124,259.20 132,371.20 140,462.40 Engineering Inspector I SEIU S40 3308 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Engineering Inspector II SEIU S60 3407 40.01 43.01 46.01 49.01 52.01 83,220.80 89,460.80 95,700.80 101,940.80 108,180.80 Executive Assistant SEIU S30 1302 30.85 32.78 34.71 36.64 38.56 64,168.00 68,182.40 72,196.80 76,211.20 80,204.80 Executive Assistant/Deputy City Clerk MGMT M130 4401 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Facilities Maintenance Technician I SEIU S10 2103 25.24 26.50 27.76 29.02 30.29 52,499.20 55,120.00 57,740.80 60,361.60 63,003.20

City of Paso Robles Pay Schedule
Adopted: June 16, 2026
Effective Date: June 16, 2026
Exhibit A
Facilities Maintenance Technician II SEIU S20 2203 28.62 30.05 31.48 32.91 34.34 59,529.60 62,504.00 65,478.40 68,452.80 71,427.20 Facilities Supervisor SEIU S55 4306 37.74 40.58 43.41 46.24 49.07 78,499.20 84,406.40 90,292.80 96,179.20 102,065.60 Finance Manager MGMT M170 5111 64.23 69.05 73.87 78.69 83.50 133,598.40 143,624.00 153,649.60 163,675.20 173,680.00 Fire Captain - 40 hour IAFF I91 7201 55.33 58.73 62.36 66.22 70.28 115,086.40 122,158.40 129,708.80 137,737.60 146,182.40 Fire Captain* - 56 hour IAFF I90 7200 39.52 41.95 44.54 47.30 50.20 115,082.24 122,158.40 129,700.48 137,737.60 146,182.40 Fire Chief MGMT M200 5506 90.12 95.75 101.39 107.02 112.65 187,449.60 199,160.00 210,891.20 222,601.60 234,312.00 Fire Engineer - 40 hour IAFF I86 7011 45.65 48.50 51.48 54.64 58.00 94,952.00 100,880.00 107,078.40 113,651.20 120,640.00 Fire Engineer* - 56 hour IAFF I85 7010 32.61 34.64 36.77 39.03 41.43 94,960.32 100,871.68 107,074.24 113,655.36 120,644.16 Fire Prevention Specialist I SEIU S55 3309 37.74 40.58 43.41 46.24 49.07 78,499.20 84,406.40 90,292.80 96,179.20 102,065.60 Fire Prevention Specialist II SEIU S60 3408 40.01 43.01 46.01 49.01 52.01 83,220.80 89,460.80 95,700.80 101,940.80 108,180.80 Firefighter - 40 hour IAFF I81 7001 39.51 41.97 44.55 47.29 50.20 82,180.80 87,297.60 92,664.00 98,363.20 104,416.00 Firefighter* - 56 hour IAFF I80 7000 28.22 29.98 31.82 33.78 35.86 82,176.64 87,301.76 92,659.84 98,367.36 104,424.32 Fleet Supervisor SEIU S55 4307 37.74 40.58 43.41 46.24 49.07 78,499.20 84,406.40 90,292.80 96,179.20 102,065.60 Geographic Information System Manager MGMT M145 5112 45.38 48.78 52.18 55.59 58.99 94,390.40 101,462.40 108,534.40 115,627.20 122,699.20 Homeless Services Manager MGMT M155 5113 51.95 55.84 59.74 63.64 67.53 108,056.00 116,147.20 124,259.20 132,371.20 140,462.40 Human Resources Specialist MGMT M135 4402 36.40 38.67 40.95 43.22 45.50 75,712.00 80,433.60 85,176.00 89,897.60 94,640.00 Human Resources/Risk Manager MGMT M170 5114 64.23 69.05 73.87 78.69 83.50 133,598.40 143,624.00 153,649.60 163,675.20 173,680.00 Information Technology Manager MGMT M170 5115 64.23 69.05 73.87 78.69 83.50 133,598.40 143,624.00 153,649.60 163,675.20 173,680.00 Information Technology Technician SEIU S40 3304 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Laboratory Supervisor SEIU S70 4308 45.38 48.78 52.18 55.59 58.99 94,390.40 101,462.40 108,534.40 115,627.20 122,699.20 Laboratory Technician I SEIU S35 3101 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Laboratory Technician II SEIU S50 3202 36.40 38.67 40.95 43.22 45.50 75,712.00 80,433.60 85,176.00 89,897.60 94,640.00 Landscape Maintenance Technician I SEIU S10 2104 25.24 26.50 27.76 29.02 30.29 52,499.20 55,120.00 57,740.80 60,361.60 63,003.20 Landscape Maintenance Technician II SEIU S20 2204 28.62 30.05 31.48 32.91 34.34 59,529.60 62,504.00 65,478.40 68,452.80 71,427.20 Landscape Supervisor SEIU S55 4309 37.74 40.58 43.41 46.24 49.07 78,499.20 84,406.40 90,292.80 96,179.20 102,065.60 Lead Airport Maintenance Technician SEIU S30 2302 30.85 32.78 34.71 36.64 38.56 64,168.00 68,182.40 72,196.80 76,211.20 80,204.80 Lead Facilities Maintenance Technician SEIU S30 2303 30.85 32.78 34.71 36.64 38.56 64,168.00 68,182.40 72,196.80 76,211.20 80,204.80 Lead Landscape Maintenance Technician SEIU S30 2304 30.85 32.78 34.71 36.64 38.56 64,168.00 68,182.40 72,196.80 76,211.20 80,204.80 Lead Library Services Assistant SEIU S25 1303 30.05 31.55 33.06 34.56 36.06 62,504.00 65,624.00 68,764.80 71,884.80 75,004.80 Lead Parks and Trails Maintenance Specialist SEIU S30 2305 30.85 32.78 34.71 36.64 38.56 64,168.00 68,182.40 72,196.80 76,211.20 80,204.80 Lead Recreation Services Assistant SEIU S25 1304 30.05 31.55 33.06 34.56 36.06 62,504.00 65,624.00 68,764.80 71,884.80 75,004.80 Lead Streets Maintenance Technician SEIU S30 2306 30.85 32.78 34.71 36.64 38.56 64,168.00 68,182.40 72,196.80 76,211.20 80,204.80 Lead Wastewater Collections Operator SEIU S50 2307 36.40 38.67 40.95 43.22 45.50 75,712.00 80,433.60 85,176.00 89,897.60 94,640.00 Lead Wastewater Treatment Plant Operator SEIU S60 2308 40.01 43.01 46.01 49.01 52.01 83,220.80 89,460.80 95,700.80 101,940.80 108,180.80 Librarian SEIU S40 4311 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Library Manager MGMT M170 5116 64.23 69.05 73.87 78.69 83.50 133,598.40 143,624.00 153,649.60 163,675.20 173,680.00 Library Services Assistant SEIU S15 1204 27.26 28.62 29.98 31.35 32.71 56,700.80 59,529.60 62,358.40 65,208.00 68,036.80 Library Services Coordinator SEIU S35 4310 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Maintenance Services Superintendent MGMT M155 5117 51.95 55.84 59.74 63.64 67.53 108,056.00 116,147.20 124,259.20 132,371.20 140,462.40 Management Analyst MGMT M150 5118 48.10 51.71 55.32 58.92 62.53 100,048.00 107,556.80 115,065.60 122,553.60 130,062.40 Mechanic SEIU S35 3201 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Operations Battalion Chief - 40 hour MGMT M185 5403 68.73 73.89 79.04 84.20 89.35 142,958.40 153,691.20 164,403.20 175,136.00 185,848.00 Operations Battalion Chief* - 56 hour MGMT M180 5401 49.09 52.78 56.46 60.14 63.82 142,950.08 153,695.36 164,411.52 175,127.68 185,843.84 Parks and Trails Maintenance Specialist I SEIU S10 2105 25.24 26.50 27.76 29.02 30.29 52,499.20 55,120.00 57,740.80 60,361.60 63,003.20 Parks and Trails Maintenance Specialist II SEIU S20 2205 28.62 30.05 31.48 32.91 34.34 59,529.60 62,504.00 65,478.40 68,452.80 71,427.20

City of Paso Robles Pay Schedule
Adopted: June 16, 2026
Effective Date: June 16, 2026
Exhibit A
Parks and Trails Supervisor SEIU S55 4312 37.74 40.58 43.41 46.24 49.07 78,499.20 84,406.40 90,292.80 96,179.20 102,065.60 Payroll/Risk Coordinator MGMT M135 4403 36.40 38.67 40.95 43.22 45.50 75,712.00 80,433.60 85,176.00 89,897.60 94,640.00 Permit Technician SEIU S35 3215 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Police Chief MGMT M200 5507 90.12 95.75 101.39 107.02 112.65 187,449.60 199,160.00 210,891.20 222,601.60 234,312.00 Police Commander MGMT M190 5400 73.54 79.06 84.57 90.09 95.60 152,963.20 164,444.80 175,905.60 187,387.20 198,848.00 Police Corporal POA P115 6300 51.46 54.60 57.93 61.47 65.22 107,036.80 113,568.00 120,494.40 127,857.60 135,657.60 Police Lieutenant MGMT M175 5130 68.73 73.89 79.04 84.20 89.35 142,958.40 153,691.20 164,403.20 175,136.00 185,848.00 Police Officer POA P110 6100 46.16 48.96 51.97 55.15 58.53 96,009.16 101,840.18 108,092.92 114,703.42 121,736.68 Police Officer Recruit SEIU S45 3205 38.63 80,350.40 - - - - Police Records Supervisor SEIU S50 4313 36.40 38.67 40.95 43.22 45.50 75,712.00 80,433.60 85,176.00 89,897.60 94,640.00 Police Records Technician SEIU S25 1205 30.05 31.55 33.06 34.56 36.06 62,504.00 65,624.00 68,764.80 71,884.80 75,004.80 Police Sergeant POA P120 6200 57.53 61.05 64.81 68.79 73.02 119,671.76 126,992.58 134,794.40 143,092.04 151,871.20 Pretreatment Coordinator SEIU S55 3405 37.74 40.58 43.41 46.24 49.07 78,499.20 84,406.40 90,292.80 96,179.20 102,065.60 Principal Utility Engineer MGMT M170 5119 64.23 69.05 73.87 78.69 83.50 133,598.40 143,624.00 153,649.60 163,675.20 173,680.00 Public Works Chief Engineer MGMT M160 5105 56.10 60.31 64.52 68.73 72.94 116,688.00 125,444.80 134,201.60 142,958.40 151,715.20 Public Works Director MGMT M195 5508 81.19 86.26 91.34 96.41 101.49 168,875.20 179,420.80 189,987.20 200,532.80 211,099.20 Public Works Operations Manager MGMT M165 5120 60.03 64.53 69.04 73.54 78.04 124,862.40 134,222.40 143,603.20 152,963.20 162,323.20 Recreation Program Coordinator SEIU S40 4314 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Recreation Services Assistant SEIU S15 1206 27.26 28.62 29.98 31.35 32.71 56,700.80 59,529.60 62,358.40 65,208.00 68,036.80 Recreation Services Manager MGMT M155 5121 51.95 55.84 59.74 63.64 67.53 108,056.00 116,147.20 124,259.20 132,371.20 140,462.40 Senior Development Review Engineer MGMT M155 5122 51.95 55.84 59.74 63.64 67.53 108,056.00 116,147.20 124,259.20 132,371.20 140,462.40 Senior Information Technology Technician SEIU S60 3400 40.01 43.01 46.01 49.01 52.01 83,220.80 89,460.80 95,700.80 101,940.80 108,180.80 Senior Planner MGMT M155 5123 51.95 55.84 59.74 63.64 67.53 108,056.00 116,147.20 124,259.20 132,371.20 140,462.40 Senior Utility Engineer MGMT M155 5124 51.95 55.84 59.74 63.64 67.53 108,056.00 116,147.20 124,259.20 132,371.20 140,462.40 Solid Waste and Recycling Manager MGMT M155 5125 51.95 55.84 59.74 63.64 67.53 108,056.00 116,147.20 124,259.20 132,371.20 140,462.40 Stormwater Inspector I SEIU S40 3310 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Stormwater Inspector II SEIU S60 3409 40.01 43.01 46.01 49.01 52.01 83,220.80 89,460.80 95,700.80 101,940.80 108,180.80 Stormwater Manager MGMT M145 5126 45.38 48.78 52.18 55.59 58.99 94,390.40 101,462.40 108,534.40 115,627.20 122,699.20 Streets Maintenance Technician I SEIU S10 2106 25.24 26.50 27.76 29.02 30.29 52,499.20 55,120.00 57,740.80 60,361.60 63,003.20 Streets Maintenance Technician II SEIU S20 2206 28.62 30.05 31.48 32.91 34.34 59,529.60 62,504.00 65,478.40 68,452.80 71,427.20 Streets Supervisor SEIU S55 4315 37.74 40.58 43.41 46.24 49.07 78,499.20 84,406.40 90,292.80 96,179.20 102,065.60 Support Services Manager MGMT M160 5127 56.10 60.31 64.52 68.73 72.94 116,688.00 125,444.80 134,201.60 142,958.40 151,715.20 Utilities Director MGMT M195 5509 81.19 86.26 91.34 96.41 101.49 168,875.20 179,420.80 189,987.20 200,532.80 211,099.20 Utility Billing Customer Service Representative SEIU S15 1207 27.26 28.62 29.98 31.35 32.71 56,700.80 59,529.60 62,358.40 65,208.00 68,036.80 Utility Billing Supervisor SEIU S55 4316 37.74 40.58 43.41 46.24 49.07 78,499.20 84,406.40 90,292.80 96,179.20 102,065.60 Wastewater Chief Plant Operator SEIU S70 4317 45.38 48.78 52.18 55.59 58.99 94,390.40 101,462.40 108,534.40 115,627.20 122,699.20 Wastewater Collections Operator I SEIU S15 2107 27.26 28.62 29.98 31.35 32.71 56,700.80 59,529.60 62,358.40 65,208.00 68,036.80 Wastewater Collections Operator II SEIU S35 2207 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Wastewater Collections Supervisor SEIU S65 4318 42.41 45.59 48.77 51.95 55.13 88,212.80 94,827.20 101,441.60 108,056.00 114,670.40 Wastewater Manager MGMT M170 5128 64.23 69.05 73.87 78.69 83.50 133,598.40 143,624.00 153,649.60 163,675.20 173,680.00 Wastewater Treatment Plant Maintenance SEIU S50 2208 36.40 38.67 40.95 43.22 45.50 75,712.00 80,433.60 85,176.00 89,897.60 94,640.00 Wastewater Treatment Plant Operator I SEIU S35 2108 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Wastewater Treatment Plant Operator II SEIU S50 2209 36.40 38.67 40.95 43.22 45.50 75,712.00 80,433.60 85,176.00 89,897.60 94,640.00 Water Chief Plant Operator SEIU S65 4319 42.41 45.59 48.77 51.95 55.13 88,212.80 94,827.20 101,441.60 108,056.00 114,670.40 Water Distribution Chief Operator SEIU S65 3500 42.41 45.59 48.77 51.95 55.13 88,212.80 94,827.20 101,441.60 108,056.00 114,670.40

City of Paso Robles Pay Schedule
Adopted: June 16, 2026
Effective Date: June 16, 2026
Exhibit A
Water Distribution Operator I SEIU S15 2109 27.26 28.62 29.98 31.35 32.71 56,700.80 59,529.60 62,358.40 65,208.00 68,036.80 Water Distribution Operator II SEIU S35 2210 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Water Distribution Operator III SEIU S50 2309 36.40 38.67 40.95 43.22 45.50 75,712.00 80,433.60 85,176.00 89,897.60 94,640.00 Water Distribution Supervisor SEIU S75 4320 48.10 51.71 55.32 58.92 62.53 100,048.00 107,556.80 115,065.60 122,553.60 130,062.40 Water Meter Technician SEIU S25 2214 30.05 31.55 33.06 34.56 36.06 62,504.00 65,624.00 68,764.80 71,884.80 75,004.80 Water Quality Supervisor SEIU S70 4321 45.38 48.78 52.18 55.59 58.99 94,390.40 101,462.40 108,534.40 115,627.20 122,699.20 Water Quality Technician I SEIU S20 2110 28.62 30.05 31.48 32.91 34.34 59,529.60 62,504.00 65,478.40 68,452.80 71,427.20 Water Quality Technician II SEIU S35 2211 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Water Treatment Operator and Compliance
Technician SEIU S40 2213 34.34 36.48 38.63 40.78 42.92 71,427.20 75,878.40 80,350.40 84,822.40 89,273.60 Water Treatment Operator I SEIU S35 2111 32.40 34.42 36.44 38.47 40.49 67,392.00 71,593.60 75,795.20 80,017.60 84,219.20 Water Treatment Operator II SEIU S50 2212 36.40 38.67 40.95 43.22 45.50 75,712.00 80,433.60 85,176.00 89,897.60 94,640.00 Water Utility Manager MGMT M170 5129 64.23 69.05 73.87 78.69 83.50 133,598.40 143,624.00 153,649.60 163,675.20 173,680.00 *Annual totals are based on the average number of hours worked over a 3-year period Part-Time Classifications
Title Group Range
Class
Code
Step 1
Hourly
Step 2
Hourly
Step 3
Hourly
Step 4
Hourly
Step 5
Hourly
Aquatics Office Assistant PT PT1 8102 18.39 18.85 19.31 19.77 20.23 Assistant Pool Manager PT PT5 8302 22.26 22.81 23.37 23.92 24.48 Community Events Coordinator PT PT9 8213 25.67 26.31 26.95 27.59 28.24 Engineering Intern PT PT7 8350 24.48 25.09 25.70 26.32 26.93 Lead Library Services Representative PT PT9 8310 25.67 26.31 26.95 27.59 28.24 Lead Recreation Services Representative PT PT9 8312 25.67 26.31 26.95 27.59 28.24 Library Services Representative PT PT5 8210 22.26 22.81 23.37 23.92 24.48 Lifeguard/Swim Instructor PT PT3 8202 20.23 20.74 21.24 21.75 22.26 Park Ambassador PT PT9 8311 25.67 26.31 26.95 27.59 28.24 Planning Intern PT PT7 8351 24.48 25.09 25.70 26.32 26.93 Police Records Assistant PT PT7 8211 24.48 25.09 25.70 26.32 26.93 Recreation Services Representative PT PT5 8212 22.26 22.81 23.37 23.92 24.48 Training Coordinator PT CTR5 9900 31.24 - - - -
Volunteer
Title Group Range
Class
Code
Reserve Police Officer Volunteer - - Uncompensated

Attachment 2
RESOLUTION 26-XXX(B)

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES APPROVING AN APPROPRIATION LIMIT FOR THE FISCAL YEAR 2026-27 WHEREAS, the City of El Paso de Robles must annually approve an appropriation limit; and WHEREAS, the State of California has provided the necessary data for the City of El Paso de Robles to calculate its appropriation limit.

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

Section 1. The City Council hereby approves the following appropriation limitation for the fiscal year ending June 30, 2027.

FY 2025-26 Appropriation Limit $70,160,625
Change in Population 0.012000
Change in Income 0.049500
Total Change 0.061500
FY 2026-27 Appropriation Limit $74,517,600
APPROVED by the City Council of the City of El Paso de Robles this 16 th day of June 2026 by the following
vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

John R. Hamon, Jr., Mayor
ATTEST:

Melissa Martin, City Clerk

CITY OF

FOR FISCAL YEARS

OPERATING AND
We envision a welcoming and thriving community with a diverse economy and quality jobs that empower every generation to build their future here in Paso Robles

PASO ROBLES

CALIFORNIA
2026-27 & 2027-28
REPORT

CAPITAL BUDGET
Attachment 3

Attachment 3

CITY OF EL PASO DE ROBLES

OPERATING AND CAPITAL BUDGET REPORT
Table of Contents
Fiscal Years 2026-27 and 2027-28
i

INTRODUCTION
Budget Message .................................................................................................................................................. 2 City Council Goals and Initiatives ........................................................................................................................ 9 Strategic Work Plan........................................................................................................................................... 11 Community Profile............................................................................................................................................. 24 City Services....................................................................................................................................................... 24 City Government ............................................................................................................................................... 25 History of Paso Robles....................................................................................................................................... 25 City Economy and Outlook ................................................................................................................................ 27 Budgeting and Budgetary Accounting............................................................................................................... 28 Budget Process and Timeline ............................................................................................................................ 29 Government Finance Officers Association Distinguished Budget Presentation Award.................................... 30

FINANCIAL SUMMARIES AND FUND OVERVIEWS
Financial Summary ............................................................................................................................................ 33 Citywide Sources and Uses of Funds and Estimated Reserve Balances............................................................ 34 General Fund ..................................................................................................................................................... 38 Supplemental Sales Tax Fund............................................................................................................................ 48 Water Fund........................................................................................................................................................ 56 Wastewater Fund .............................................................................................................................................. 62 Airport Fund ...................................................................................................................................................... 68 Solid Waste Fund............................................................................................................................................... 75 Information Technology Internal Service Fund................................................................................................. 78 Information Technology Equipment Replacement Schedule............................................................................ 82 Fleet Maintenance Internal Service Fund ......................................................................................................... 85 Fleet and Equipment Replacement Schedule ................................................................................................... 88 Risk Management Internal Service Fund........................................................................................................... 91

AUTHORIZED POSITIONS
Summary of Positions by Department and Fund .............................................................................................. 97 Authorized Positions by Department................................................................................................................ 98

DEPARTMENT AND PROGRAM OVERVIEWS
Organization of City Government.................................................................................................................... 104 City Manager’s Office ...................................................................................................................................... 106 Administrative Services Department............................................................................................................... 111 Police Department........................................................................................................................................... 117 Fire and Emergency Services Department ...................................................................................................... 137 Public Works Department............................................................................................................................... 143 Community Services Department ................................................................................................................... 149 Community Development Department........................................................................................................... 156 Utilities Department........................................................................................................................................ 162

CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program........................................................................................................................ 168 Road Maintenance Projects ............................................................................................................................ 171 Attachment 3

CITY OF EL PASO DE ROBLES

OPERATING AND CAPITAL BUDGET REPORT
Table of Contents
Fiscal Years 2026-27 and 2027-28
ii
CAPITAL IMPROVEMENT PROGRAM-continued
Transportation Projects................................................................................................................................... 174 Stormwater Projects........................................................................................................................................ 182 Parks and Recreation Projects......................................................................................................................... 183 City Facility Projects......................................................................................................................................... 189

INTERFUND TRANSFERS
Understanding Interfund Transfers................................................................................................................. 198 Operating Transfers......................................................................................................................................... 198 Capital Transfers.............................................................................................................................................. 201 Internal Service Fund Transfers....................................................................................................................... 201

LONG-TERM DEBT OBLIGATIONS
Summary of Long-Term Debt Outstanding ..................................................................................................... 204 Budgeted Debt Payments by Fund for FY 2026-27 and 2027-28 .................................................................... 206 Other Post-Employment Benefit Liability........................................................................................................ 206 Unfunded Pension Liability.............................................................................................................................. 208 City Credit Rating – Standard and Poor’s Global Rating Agency ..................................................................... 210

APPENDICES
How to Read the Budget Document................................................................................................................ 214 City Facts, Demographics and Other Economic Statistics............................................................................... 218 Resolution of the City Council Adopting the Budget for Maintenance, Operations and Capital Appropriations for the Fiscal Years 2026-27 and 2027-28 ....................................................................... 221 Resolution of the City Council Adopting an Appropriations Limit for Fiscal Year 2026-27............................. 223 Fiscal Policy...................................................................................................................................................... 224 Fund Structure and Description of Funds........................................................................................................ 234 Glossary ........................................................................................................................................................... 237 List of Acronyms.............................................................................................................................................. 245 Attachment 3

CITY OF EL PASO DE ROBLES

INTRODUCTION
1 Attachment 3

CITY OF EL PASO DE ROBLES
“The Pass of the Oaks”
1000 SPRING STREET • PASO ROBLES, CALIFORNIA 93446
June 16, 2026
Honorable Mayor and City Council,
I am pleased to present the Proposed Fiscal Years 2026-27 and 2027-28 Budget for the City of Paso Robles. This budget reflects a commitment to fiscal responsibility, strategic investment, and maintaining the high-quality public services our community expects. It preserves essential services, invests in critical infrastructure, and positions the City to navigate a period of economic uncertainty while maintaining long-term financial stability.

Following several years of exceptional revenue growth, the City is entering a period of slower economic expansion. Sales tax and transient occupancy tax revenues have begun to level off, tourism-related activity has softened, borrowing costs remain elevated, and inflationary pressures continue to impact personnel, contractual, and operational expenses. These realities require a thoughtful and disciplined approach to budgeting.

The proposed budget embraces a simple but important principle: we must live within our means. Limited revenue growth requires careful prioritization of resources and recognition that every new expenditure carries an opportunity cost. As a result, budget recommendations focus on preserving core services, advancing Council priorities, and investing strategically in projects that provide long-term value to the community.

Despite these challenges, the proposed budget remains balanced and financially sustainable. General Fund appropriations are projected at approximately $47.3 million in Fiscal Year 2026-27 and $47.5 million in Fiscal Year 2027-28 and remain aligned with available resources. Most importantly, the City continues to meet its fiscal policies by maintaining General Fund reserves at or above the Council-established minimum of 30 percent.

Strategic Vision and Organizational Alignment
This budget cycle was guided by a new strategic planning process that strengthened alignment between City Council priorities, departmental work plans, and resource allocation. Through a series of facilitated workshops involving elected officials, City leadership, staff, and community stakeholders, the City developed its first comprehensive Vision, Goals, Priorities, and Work Plan framework. As part of this effort, the City Council will consider adoption of the City's first-ever vision statement:
"We envision a welcoming and thriving community with a diverse economy and quality jobs that empower every generation to build their future here in Paso Robles." 2 Attachment 3

This vision, together with six strategic goal areas and supporting initiatives, will guide policy decisions, budget priorities, and service delivery in the years ahead while ensuring organizational resources remain focused on the community's highest priorities.

Labor Agreements and Staffing
All represented employee groups, including the Fire Association, Police Officers Association, and SEIU, are currently operating under three-year labor agreements. These agreements include scheduled adjustments to wages and benefits that will be implemented over the course of the FY 2026–27 and FY 2027–28 budget periods.

In addition, unrepresented management employees are subject to a City Council-adopted resolution that provides comparable adjustments in compensation and benefits, ensuring consistency in the City’s compensation philosophy across all employee groups.

The proposed budget fully incorporates all known and anticipated cost increases associated with these agreements and resolutions. As a result, no additional unbudgeted labor-related obligations are expected during the budget cycle, and the financial plan reflects the full impact of adopted compensation adjustments while maintaining structural balance and fiscal stability.

From a staffing perspective, all authorized positions are currently fully budgeted, and there are no anticipated staffing impacts associated with the flat budget structure. The Citywide position complement is proposed to increase by fewer than two full-time equivalent positions over the budget period, primarily due to a minor reorganization within the Police Department designed to improve supervisory structure and operational efficiency. No new full-time General Fund positions are proposed at this time.

Public Safety
Public safety remains a top priority. Measure J-20 continues to provide critical funding for police, fire, emergency response, and infrastructure improvements. As a result of the City's sustained investment in public safety, the Police Department maintains the largest sworn staffing complement in the City's history, while the Fire Department recently achieved an upgrade from an ISO Class 3 to an ISO Class 2 rating. These accomplishments reflect the City Council's long-standing commitment to public safety, strategic leadership, and responsible investment in personnel, training, equipment, and facilities.

The budget maintains all authorized public safety positions while supporting targeted staffing adjustments designed to strengthen organizational capacity and succession planning. Investments in emergency response capabilities, training, equipment replacement, and facility improvements ensure the City remains prepared to serve a growing community.

Measure J-20, the voter-approved one-cent local sales tax, is currently scheduled to sunset in 2032 and supports more than 50 police and fire positions, in addition to critical 3 Attachment 3

infrastructure investments throughout the community. Recognizing the importance of maintaining these services and avoiding a future fiscal cliff, the draft City Council Goals for the coming year include consideration of placing an early renewal measure before voters in 2028. An early renewal would provide greater certainty for long-range financial planning, support continuity of current public safety staffing levels, and help fund future investments such as a new Fire Station No. 2, expanded police facilities, and other critical public safety infrastructure.

Infrastructure Investment
The budget reflects the community's strong commitment to infrastructure and asset preservation. Measure I-24, renewed by voters in 2024, will continue generating more than $6 million annually for road maintenance and repair. Together, Measures I-24 and J-20 provide stable local funding for roadway rehabilitation, transportation improvements, and other critical infrastructure investments.

Over the next two years, the City will invest more than $25 million in local road repairs and improvements, including major work on Creston Road, Commerce Way, Orchard Bungalow, Riverside Avenue, and other key transportation corridors. These investments will help preserve existing assets, address deferred maintenance, and reduce future reconstruction costs.

Economic Resilience
The City continues to focus on strengthening long-term economic resilience. Recognizing the importance of diversifying beyond traditional tourism and hospitality sectors, the budget supports implementation of the Economic Development Strategic Plan, ongoing business retention and expansion efforts, and emerging opportunities in aerospace and spaceport development.

In March 2026, the City Council, Planning Commission, and Airport Commission held a joint meeting to discuss the next phase of the City's spaceport licensing effort. Following the meeting, the City Council directed staff to issue a Request for Proposals for specialized consulting services to assist in completing the licensing process. The RFP process is underway and budget allocations to support this effort are contained within this proposal.

This action represents an important milestone in advancing aerospace and spaceport development opportunities in Paso Robles.

Collectively, these efforts are intended to broaden the City's economic base, attract private investment, create high-quality jobs, and enhance long-term revenue stability.

Operating Budget Highlights
The Fiscal Years 2026-27 and 2027-28 Operating Budget reflects the City's commitment to maintaining essential services, investing in public safety, supporting community partnerships, and preserving long-term fiscal stability. 4 Attachment 3

Targeted Public Safety Staffing Adjustments
The proposed budget includes strategic staffing changes designed to strengthen public safety operations while maintaining fiscal discipline. Within the Police Department, a reorganization will eliminate one Commander position and add two Lieutenant positions to improve supervision, succession planning, and organizational effectiveness. The budget also reclassifies one part-time Records Technician position to full-time and provides for the phased reclassification of four Police Officers to Corporal over the next two fiscal years.

Collectively, these adjustments result in a net staffing increase of fewer than two full-time equivalent positions citywide.

Sustained Investment in Emergency Services
The budget continues the City's commitment to high-quality emergency response services through investments funded by Measure J-20. Funding is provided for firefighter protective equipment, fire hose replacement, apparatus repairs, paramedic training programs, and public safety technology upgrades, including computer-aided dispatch enhancements. The budget also includes initial funding to evaluate participation in a countywide emergency medical services system and supports development of a comprehensive Fire Department Strategic Plan.

Community Partnerships and Quality of Life
The budget maintains funding for key community partners, including the Chamber of Commerce, Main Street Program, El Camino Homeless Organization, and Wine Country Alliance. While current fiscal conditions limit funding growth, support for these organizations remains in the budget. Consistent with City Council direction, the proposed budget equalizes funding support for the Chamber of Commerce, Paso Robles Main Street Association, and Wine Country Alliance while maintaining overall community stakeholder expenditures at current-year levels.

The budget also restores funding for the Arts in Public Places Program through a dedicated allocation equal to one-half percent of annual transient occupancy tax revenues. Additional investments include development of the City's first Parks Master Plan, replacement of sports field equipment at Barney Schwartz Park, and completion of the North Spring Street Corridor Study to help guide future transportation and economic development investments.

The proposed budget also includes funding for continued operation of the Senior Center through a new operator agreement with Community Action Partnership of San Luis Obispo County. Ongoing operations will be funded through the General Fund, preserving the Senior Endowment Fund for one-time facility improvements, equipment replacement, accessibility enhancements, and other capital investments that benefit the City's senior population.

Capital Improvement Program Highlights
The FY 2026-28 Capital Improvement Program continues the City's commitment to investing in critical infrastructure, public facilities, transportation systems, parks, and community 5 Attachment 3

amenities that support quality of life and long-term economic vitality. Over the next two fiscal years, the City plans to invest approximately $68 million in capital improvements, representing one of the most significant infrastructure investment programs in the City's history.

Key investments include approximately $25 million for local street and roadway improvements funded through Measure I-24, helping preserve and enhance the City's transportation network. The budget also includes more than $36 million in major transportation and infrastructure projects, including improvements to the 24th Street Bridge and the Niblick Road Active Transportation Project, which will improve connectivity, safety, and mobility throughout the community.

In addition to advancing major infrastructure projects, the budget includes funding for a feasibility study to evaluate alternatives for improving the State Route 46 East and Airport Road corridor. This effort will help identify the most effective long-term solution for regional connectivity, airport access, freight movement, and economic development while informing future decisions regarding several significant transportation projects currently included in the City's long-range capital plan.

Investments in public facilities remain a priority, including $1.2 million in modernization projects at the Public Safety Center to support efficient emergency response operations.

The budget also allocates $3.2 million toward modernization of the City Library, enhancing public access, programming opportunities, and community services.

The Capital Improvement Program further supports quality-of-life enhancements through approximately $1.4 million in parks and recreation improvements, including upgrades to park amenities, recreational facilities, pool infrastructure, trails, and accessibility improvements. These projects reflect the City's commitment to maintaining and enhancing community assets while responsibly planning for future infrastructure needs.

As with any long-range capital plan, the CIP remains dynamic and will continue to evolve as projects advance, grant opportunities emerge, and funding sources are identified. The program provides a strategic framework for prioritizing infrastructure investments while ensuring the City's fiscal resources are deployed responsibly and sustainably.

Fiscal Prudence and Long-Term Stability
The proposed budget reflects a conservative financial approach in response to slowing revenue growth and broader economic uncertainty. General Fund reserves are projected to remain at or above the City's policy minimum of 30 percent. The City will also retain the full balance of its Section 115 Pension Trust, preserving an important tool for managing future pension obligations and maintaining long-term financial flexibility. 6 Attachment 3

Final Note
The Fiscal Years 2026-27 and 2027-28 Budget advances the City Council's strategic priorities in transportation and infrastructure, public safety, housing and homelessness, cultural and recreational amenities, economic development, and effective governance. It is a balanced budget that preserves essential services, protects the City's financial health, and positions Paso Robles for continued success.

I would like to thank the City Council, City staff, community stakeholders, and residents for their continued engagement throughout the budget development process. Through careful planning, fiscal discipline, and a shared commitment to community values, Paso Robles remains well-positioned to meet today's challenges, capitalize on emerging opportunities, and build a strong foundation for future generations.

Sincerely,
Chris Huot
City Manager
7 Attachment 3

THIS PAGE IS INTENTIONALLY LEFT BLANK
8 Attachment 3

GOALS AND INITIATIVES
Maintain and expand the City’s
transportation network, facilities, and
essential infrastructure to support
mobility, tourism, and future growth.

Facilities
Streets
Local Road Crews
Traffic
Hotel Shuttles
Water Basin Management
Ensure Paso Robles remains a safe
and inviting community through
sustained investment in public
safety services.

Sustain Funding
Community Partnerships
Enhance Preparedness
2 0 2 6 G OA L S & I N I T I AT I V E S C I T Y O F P A S O R O B L E S We envision a welcoming and thriving community with a diverse economy and quality jobs that empower every generation to build their future here in Paso Robles.

VISION
The following goals were distilled from the City Council’s November 21 workshop.

These high‑level goals will guide Paso Robles’ progress over the coming years.

1. Facilities, Transportation &
Infrastructure

2. Public Safety
9 Attachment 3

Provide transparent, accountable and
efficient governance that engages
residents and businesses in decisions,
delivers quality services responsibly
and builds trust in PasoRobles’ future.
2-3 Year Budget Cycle
Long Term Budgeting Projections
Review Effective Use of Consultants
Multi-Lingual Services
Community Partnerships
Social Media
Community Engagement
Provide a range of housing
opportunities, and compassionate
services to ensure everyone has a
place to call home.

Affordable Housing
Diversity of Housing
Housing Authority
Continued Support for
Homeless Services Partnerships
Cultivate a vibrant local economy and
quality jobs that align with Paso Robles’
small‑town values, and regional
opportunities.

Economic Development
Economic Diversity
Local Procurement
Attract industries or Trades
Advance Job Creation
Diversification of Jobs
Airport and Space Port Jobs
University Partnerships
Healthcare Access
Business Development
Protect and enhance parks, recreational
amenities, and cultural venues to
celebrate Paso Robles’ rural charm and
strengthen community life.

Parks
Recreation
Athletic Fields
Youth, Teen and Senior Activities

3. Housing & Homelessness 4. Cultural, Recreational & Open Spaces

5. Community & Economic Development 6. Efficient & Effective Governance 10 Attachment 3

STRATEGIC

WORK PLAN
Fiscal Years 2026–2028
11 Attachment 3

INTRODUCTION
The City of Paso Robles FY 2026 - 2028 Strategic Work Plan reflects a collaborative effort to translate City Council priorities into a clear and actionable framework for implementation.

Building on prior planning efforts and informed by City Council direction, City leadership, staff, and community input, the City engaged in a series of facilitated work planning sessions to refine initiatives, confirm priorities, and develop aligned strategies. This process focused not only on identifying priorities but also on strengthening accountability, ownership, and the City's ability to effectively execute on behalf of the community.

Effective governance serves as the foundation of this Work Plan. Beyond establishing priorities, the Strategic Work Plan creates a structure for decision-making, performance management, transparency, and organizational alignment. Through clearly defined goals, objectives, ownership, and implementation strategies, the Work Plan supports City Council oversight while ensuring day-to-day operations remain connected to community priorities and long-term objectives.

The FY 2026 - 2028 Strategic Work Plan serves as a living document designed to guide implementation, support accountability, and align resources with community priorities while remaining responsive to emerging needs and future opportunities. It reflects a balanced approach to maintaining core services, advancing strategic initiatives, and ensuring the City remains focused, adaptive, and results-driven in serving the Paso Robles community.

STRATEGIC WORK PLAN FRAMEWORK
12 Attachment 3

UNDERSTANDING THE STRATEGIC WORK PLAN
The FY 2026 - 2028 Strategic Work Plan serves as the City's implementation and governance framework designed to translate City Council priorities into coordinated action. The Work Plan is intended to guide decision-making, establish accountability, align resources, and support transparency as the City advances initiatives important to the community.

The Work Plan is organized around six strategic goals representing the City's highest organizational priorities. Each goal contains supporting objectives that define desired outcomes and implementation strategies that identify the work necessary to advance those outcomes.

Together, these components create a structured roadmap that connects long-term vision with day-to-day execution.

The Strategic Work Plan is intended to function as a living document that supports ongoing evaluation, adaptation, and progress reporting. While priorities may evolve over time, the framework provides a consistent approach for aligning City efforts and measuring progress toward community goals.

EXECUTIVE SUMMARY
The FY 2026 - 2028 Strategic Work Plan was developed through an extensive and collaborative process involving City Council direction, leadership engagement, facilitated work planning sessions, and community feedback. Public input, Council priorities, operational needs, and long-term planning efforts collectively informed the development of this framework and helped identify the initiatives most important to the Paso Robles community.

The Work Plan is organized around six strategic goals that together establish a framework for delivering City services, planning for future growth, maintaining transparency, strengthening organizational effectiveness, and supporting community priorities. Together, these goals provide direction for implementation efforts, support accountability, and help ensure City resources remain aligned with the needs and values of the community. 13 Attachment 3

FY 2026 – 2028 GOALS AND OBJECTIVES
Goal 1: Facilities,
Transportation & Infrastructure
Maintain and strategically invest in transportation
systems, public facilities, infrastructure, and
airport assets to support reliable operations,
address community priorities, and plan for future
growth.

Transportation Infrastructure Program
Management
Stormwater and Drainage Infrastructure
Management
Public Facilities Infrastructure Planning and
Improvement
Airport Infrastructure and Development
Goal 2: Public Safety
Protect and enhance community safety through
proactive investment in personnel, partnerships,
training, emergency preparedness, and public safety
infrastructure.

Strengthen Organizational Capacity and Infrastructure
Enhance Training, Professional Development, and
Career Pathways
Improve Financial Stewardship and Long-Term
Sustainability
Expand Community Engagement and Public
Communication
Enhance Data-Driven Decision Making and Workload
Analysis
Advance a Public-Private Partnership for the Delivery of Emergency Medical Services
14 Attachment 3

FY 2026 – 2028 GOALS AND OBJECTIVES
Goal 3: Housing &
Homelessness
Advance housing opportunities and homelessness initiatives that address community needs, improve housing accessibility, and support longterm community stability.

Develop and Implement a Coordinated
Homelessness Communication and Outreach
Framework Aligned with City and Regional Efforts
Expand Affordable Housing Development and
Implementation Opportunities
Increase Access to Behavioral Health, Detox, and
Substance Use Services
Advance Coordinated, Place-Based Strategies
That Improve Public Health, Safety, and
Quality of Life in Areas Most Affected by
Homelessness-Related Impacts
Goal 4: Cultural, Recreational &
Open Spaces
Enhance parks, recreation opportunities, cultural
assets, and public spaces that contribute to quality of life, community wellbeing, and resident engagement.

Develop a Citywide Parks, Recreation, and Trails Master Plan
Strengthen Recreation Services and Parks Operations
Enhance and Expand Athletic Field Capacity
Modernize and Plan for the Future of Library Services
and Facilities
15 Attachment 3

FY 2026 – 2028 GOALS AND OBJECTIVES
Goal 5: Community & Economic
Development
Promote economic vitality, strategic growth, business
attraction, and community investment opportunities
that support a diverse and thriving local economy.

Business Retention, Attraction and Expansion (BRE)
Program Implementation
Economic Development Marketing and Business
Attraction
Aerospace, Innovation, and Technology Sector
Development
Infrastructure Strategy to Support Diversified Economic Development
Economic Development Funding and Resource Strategy
Downtown Beautification and Public Realm
Enhancement
Goal 6: Efficient & Effective Governance
Strengthen organizational effectiveness through technology modernization, workforce development, communication strategies, policy improvements, and transparent governance practices.

Implement a comprehensive website overhaul to ensure full ADA compliance, improve accessibility, and enhance the user experience
Departmental Organizational Assessments to Enhance Operational Effectiveness and Efficiency with Internal and External Stakeholders
Artificial Intelligence Integration & Cyber Security into Streamlining Internal Services Develop and implement a coordinated public information and outreach plan to improve transparency, consistency, and community
engagement across all communication platforms
Develop and implement a consistent, organization-wide employee performance evaluation system that supports accountability, professional
development, and alignment with City goals
Conduct a comprehensive employee benefits comparative analysis to ensure competitiveness, support employee recruitment & retention, and
align with market standards
16 Attachment 3

GOAL 1 – FACILITIES, TRANSPORTATION &

INFRASTRUCTURE
Goal Summary: Maintain and strategically invest in transportation systems, public facilities, infrastructure, and airport assets to support reliable operations, address community priorities, and plan for future growth.
17 Attachment 3

GOAL 2 – PUBLIC SAFETY
Goal Summary: Protect and enhance community safety through proactive investment in personnel, partnerships, training, emergency preparedness, and public safety infrastructure.

18 Attachment 3

GOAL 3 – HOUSING & HOMELESSNESS
Goal Summary: Advance housing opportunities and homelessness initiatives that address community needs, improve housing accessibility, and support long-term community stability. 19 Attachment 3

GOAL 4 – CULTURAL, RECREATIONAL & OPEN SPACES
Goal Summary: Enhance parks, recreation opportunities, cultural assets, and public spaces that contribute to quality of life, community wellbeing, and resident engagement. 20 Attachment 3

GOAL 5 – COMMUNITY & ECONOMIC DEVELOPMENT
Goal Summary: Promote economic vitality, strategic growth, business attraction, and community investment opportunities that support a diverse and thriving local economy. 21 Attachment 3

GOAL 6 – EFFICIENT & EFFECTIVE GOVERNMENT
Goal Summary: Strengthen organizational effectiveness through technology modernization, workforce development, communication strategies, policy improvements, and transparent governance practices.
22 Attachment 3

GOAL 6 – EFFICIENT & EFFECTIVE GOVERNMENTcontinued

STRATEGIC

WORK PLAN
Fiscal Years 2026–2028
23 Attachment 3

COMMUNITY PROFILE
Nestled in the heart of California’s scenic Central Coast, the City of Paso Robles – officially El Paso de Robles, meaning “The Pass of Oaks” – is a vibrant and welcoming community with a rich heritage, flourishing economy, and exceptional quality of life. Paso Robles is celebrated worldwide as a premier wine region, home to over 200 wineries and sprawling vineyards that produce a diverse array of award-winning wines. Its Mediterranean inspired climate and fertile soils foster thriving agriculture, complementing a local culinary scene rooted in farm-to-fork traditions and growing recognition for fine dining and hospitality.

Paso Robles blends small-town charm with modern amenities. Historic downtown streets invite residents and visitors to explore boutique shops, art galleries, cafes, and community events, while year-round festivals, including the California Mid-State Fair, celebrate Paso Robles’ cultural spirit and agricultural legacy. Located just off of U.S.

Highway 101 and within easy reach of beaches, rolling hills, and outdoor recreation, Paso Robles offers a balanced lifestyle that appeals to families, professionals, and entrepreneurs alike. The City’s strategic location, supportive business climate, and thriving tourism economy make it an exciting place to live, work, and grow.

CITY SERVICES
As a full-service City, the organization directly provides a wide range of essential public services that enhance community safety, quality of life, and sustainable growth including police and fire and emergency medical services; library, parks and recreation services; landfill maintenance and operations; water, wastewater, and stormwater utility services; municipal airport; streets, sidewalks, trails, and traffic safety infrastructure; building inspections; licenses and permits; and private development review, approval, and inspection services. These services are categorized in 38 funds within eight departments: City Manager’s Office, Administrative Services, Police Services, Emergency and Fire Services, Public Works, Community Services, Community Development, and Utility Services.

CITY OF EL PASO DE ROBLES
Police
Services
Fire &
Emergency
Services
Parks &
Recreation
Library
Services
Water
Delivery
Community
Development
Municipal
Airport
Wastewater
Treatment
Street
Maintenance
Economic
Development
24 Attachment 3

GOVERNMENT
The City was incorporated in 1889 as a general law city and operates under a Council-Manager form of government, blending community leadership with professional administration to meet the needs of residents, businesses, and visitors alike. The five-member City Council, including an at-large, elected Mayor and four district Councilmembers, sets policy direction, adopts ordinances and resolutions, makes land use decisions, and approves the City’s budget. The voters also elect one City Treasurer at-large. All six elected position are nonpartisan. The Council appoints a City Manager, who acts as the organization’s Chief Executive Officer, overseeing daily operations, advancing strategic initiatives, and ensuring efficient delivery of municipal services. The Council also appoints a City Attorney.

CURRENT CITY COUNCILMEMBERS

HISTORY OF PASO ROBLES
The City of Paso Robles occupies a central place in the history of California’s Central Coast. Located in northern San Luis Obispo County, the city has evolved from Indigenous homeland into a Spanish-era travel stop, a Mexican land grant ranching community, a nationally known hot springs resort, an agricultural center, and today a globally recognized wine and tourism destination.

John Hamon
Mayor
Term Expires 2026
Kris Beal
District 1
Term Expires 2026
Chris Bausch
District 2
Term Expires 2026
Steve Gregory
District 3
Term Expires 2028
Fred Strong
District 4
Term Expires 2028
The Beginning
The Salinan Inhabitants
For thousands of years, the Salinan inhabited Paso Robles.

As far back as 1795, Paso Robles had been spoken of and written about as “California’s Oldest Watering Place” due to the hot sulphur springs that run underground and the natural mud baths. It was this feature that initially drew people from all over the world to come to the Paso Robles area to enjoy their therapeutic values.
1857
The Lure of Gold
The lure of gold in California is what brought the future founders of Paso Robles to California. In 1857, brothers Daniel and James Blackburn, natives of Kentucky, along with friend, Lazarus Godchaux, bought the Rancho Paso de Robles from its owner, Petronilo Rios, for a mere sum of $8,000. The Rancho was a Spanish Land Grant of 25,933 acres. Daniel became the owner of the one league of land, which included the hot springs and future townsite. James preferred open land and took the remaining acreage to farm and graze sheep. There was little in the future townsite in 1857 except for the remains of a wooden log shanty built around the Main Spring located on the northeast corner of what became 10th & Spring Streets. 1860
The Uncle of Jesse James Purchases Land in Paso Robles
Drury Woodson James, uncle of Frank and Jesse James, also came to California in 1849 in search of gold. In 1860, he purchased 10,000 acres in the La Panza area and stocked it with 2,500 head of cattle. Drury James purchased a half interest in the Paso Robles townsite from Daniel and James Blackburn in 1869, and by 1873, a business partnership was formed, Blackburn Bros. & James, Owners & Proprietors.
25 Attachment 3

HISTORY OF PASO ROBLES-continued
1886
Extended Train Service to the "Hot Springs"
Paso Robles gained national recognition as a health resort in the late nineteenth century. Wealthy visitors arrived by rail to enjoy mineral baths believed to relieve arthritis and other ailments. Paso Robles Inn became the centerpiece of tourism, built directly over the hot springs and attracting celebrities, dignitaries, and travelers from across the country. A 37-room bathhouse opened in 1888, followed by the Hot Springs Hotel in 1900.

Paso Robles marketed itself as a luxury spa destination, and railroad companies widely promoted the resort. Fires destroyed early hotel buildings in 1913 and 1940, but they were rebuilt, reflecting the community’s resilience and commitment to tourism.
1931
Pioneer Day
"Paso," as the locals call the area, has an important agricultural history. The early pioneer settlers and homesteaders who came to the area raised cattle, grew grain, established dairies, planted fruit, walnut, and almond orchards, and became the founding members of the community.

At one time, Paso Robles was known as "Almond City" or "The Almond Capital of the World." Many of these ranch lands have become vineyards of today, and Paso Robles has gained the reputation as a premier wine and olive production region.

The business people, to show their appreciation to the early pioneers, established Pioneer Day in October 1931, as an annual city holiday. This event is still celebrated today. 1941
Population Boom
Until the 1940s, the population of the city remained around 3,000 residents, but with the opening of Camp Roberts in February 1941, there was a population boom as many service members and their families were housed locally.

The wartime economy created jobs, improved infrastructure, and spurred housing construction.

Military training fields and airstrips later contributed to the development of the Paso Robles airport.

In 1946, the Paso Robles Event Center opened, becoming the home of the California Mid-State Fair.

The fair grew into a major regional celebration of agriculture, livestock, entertainment, and community life.
1980
Rise of Wine Country
Paso Robles underwent a dramatic transformation beginning in the 1980s. Winemakers recognized the region’s ideal climate, soils, and geography, leading to rapid vineyard expansion. Today, the Paso Robles American Viticultural Area includes hundreds of wineries and thousands of acres of vineyards.

Italian immigrants, French vintners, and California pioneers all contributed to the wine boom. The local economy shifted toward tourism, hospitality, and specialty agriculture. Restaurants, tasting rooms, hotels, and festivals drew visitors from around the world, solidifying Paso Robles’ reputation as one of California’s premier wine destinations.
26 Attachment 3

HISTORY OF PASO ROBLES-continued

PASO ROBLES ECONOMY AND OUTLOOK
The economy of Paso Robles remains fundamentally strong, supported by steady growth in hospitality, construction, retail, and community development activity. Ongoing investments in housing, infrastructure, and downtown revitalization continue to expand the local tax base, create jobs, and reinforce the City’s role as a regional destination along the Central Coast. New businesses and mixed-use projects are bringing additional amenities and services, helping sustain momentum in both economic development and quality-of-life improvements.

At the same time, broader industry trends are beginning to affect the community’s cornerstone sector. Changes in wine consumption patterns have moderated visitation and tasting room sales across the region, creating some headwinds for wineries and related tourism businesses. While Paso Robles Wine Country remains a globally recognized destination, evolving consumer preferences, competition from other regions, and shifts toward alternative beverages are contributing to a more cautious outlook within the wine and hospitality sector.

The Modern Era: Growth, Resilience, and Innovation
The twenty-first century has been a transformative period for Paso Robles, marked by significant economic growth, community investment, and national recognition. While the region's wine industry continued to expand and gain international acclaim, the city also diversified its economy through tourism, hospitality, and advanced manufacturing industries.

Today, Paso Robles is widely recognized as one of California's most desirable communities, blending its rich agricultural heritage with a thriving tourism economy, vibrant downtown, and growing business sector. The city's ability to recover from natural disasters, embrace innovation, and preserve its historic character while planning for the future reflects the resilience and entrepreneurial spirit that have defined Paso Robles throughout its history.
2003
San Simeon Earthquake
On December 22, 2003, the magnitude 6.5 San Simeon Earthquake struck California's Central Coast. Although the epicenter was located west of Paso Robles, the city experienced significant damage, particularly within its historic downtown. Several unreinforced masonry buildings were heavily damaged, including the collapse of the historic Acorn Building, which resulted in the loss of two lives. The earthquake also triggered the reemergence of long-dormant hot springs beneath the downtown area, creating a sinkhole near the City Hall and Library complex. The disaster prompted extensive rebuilding efforts, seismic retrofitting of historic structures, and renewed investment in downtown infrastructure. These efforts ultimately strengthened the community and preserved many of the historic buildings that define Paso Robles today.
27 Attachment 3

As part of the City Council–approved FY 2024-2029 Economic Development Strategic Plan, staff was directed to pursue emerging industry sectors that align with Paso Robles’ physical assets, workforce potential, and regional partnerships. Aerospace, space systems testing, and advanced manufacturing were identified as strong opportunities due to the City’s airport infrastructure, geographic location, and available industrial land.

The City and the Paso Robles Municipal Airport are
now seeking approval from the Federal Aviation
Administration (FAA) to obtain a launch site
operator license, which would permit the
operation of horizontal launch space vehicles from
the City’s current airport runways. Concurrently,
the City is developing the Paso Robles Space
Innovation and Technology Park, with the intent to
establish business innovation ecosystems that
promote the development, transfer, and
commercialization of technology relevant to space
launch and satellite operations.

Overall, Paso Robles is well positioned for
continued economic stability. Diversification in
local business activity, sustained community investment, and careful fiscal management are expected to offset sector-specific challenges. The City’s long-term outlook remains positive, with growth anticipated to continue at a measured pace as the community adapts to changing market conditions while building on its strong economic foundation.

BUDGETING AND BUDGETARY ACCOUNTING
The City’s budget development framework is guided by four primary priorities: (1) the long-term well-being and economic strength of the community; (2) the long-term fiscal stability of the City; (3) the nature and scope of municipal services provided; and (4) the overall well-being of the organization and its employees. As a servicebased organization, the City relies heavily on its workforce to deliver essential services, making organizational health a critical component of financial planning. The budget process is therefore centered on balancing these priorities in a manner that ensures they work collectively to support both current service levels and long-term sustainability.

The operating budget is prepared in the context of a five-year financial plan with operating expenditures and revenues being balanced over the term of the five-year financial plan. The City typically adopts a two-year budget, except in special situations (as in the case of the COVID-19 pandemic) which may call for a one-year budget. The budget development process begins with a review of current appropriations, with adjustments made only as needed to maintain existing service levels. This “baseline” approach accounts for known cost changes, such as contractual salary increases, updated employee benefit costs, or the elimination of services that are no longer required. Next finance staff compiles budgetary requests for new and/or expanded services, as well as requests for operating capital not already provided for on various pre-authorized replacement schedules. These schedules are distributed to all executive managers for affirmation and/or completion. Upon affirmation and return of new request forms, finance compiles and publishes the draft budget. Executive managers meet to review the draft budget and prepare specific recommendations to balance the budget should resources not cover budgetary requests. The draft budget and executive manager recommendations are then reviewed by the City Council and then formally adopted in June. The budget preparation, review, and approval process take place in the context of and with the objective of addressing the goals established by the City Council during a goal setting workshop held just prior to the process noted above.
28 Attachment 3

This adopted budget authorizes all City expenditures. All appropriated budget amounts are as originally adopted or as amended by the City Council.

The City Manager is authorized to transfer budget amounts between objects within the same fund; however, increases or transfers of funds may be made only by the City Council. At the end of the fiscal year, unexpended appropriations in the operating and capital budget may be carried forward into the next fiscal year, as necessary, to cover outstanding purchase commitments and uncompleted capital projects. Total departmental expenditures in excess of the total departmental budgeted amounts are discouraged, and executive managers are held accountable accordingly.

Formal budgetary integration is employed as a management control tool during the fiscal year for all funds including enterprise funds. All budgets are adopted on the modified accrual basis, consistent with accounting principles generally accepted in the United States of America. Furthermore, it is City policy to prepare periodic financial reports for review by the City Council.

BUDGET PROCESS AND TIMELINE
There are several key dates and actions that are necessary to compile, present, discuss and adopt the budget by June 30, 2026. The following table provides the actual timeline for the full budget development process:

Timeline Action Item
November 21, 2025 Special City Council Meeting: Visioning Session & Workshop February 17, 2026 Regular City Council Meeting: Budget Process Timeline Overview February-March 2026 Executive Management Work Planning Session(s) April 7, 2026 Regular City Council Meeting: Preliminary Review of Workplans/Initiatives April 30, 2026 Coffee with the City: Budget Overview & Priorities May 5, 2026 Regular City Council Meeting: Proposed Budget Overview – General Fund, Supplemental Sales Tax Fund, Capital Projects
May 6, 2026 Special Council Meeting: Continued Review of Workplans/Initiatives May 19, 2026 Regular City Council Meeting: Proposed Budget Overview – Enterprise Funds (i.e., Water, Wastewater, Solid Waste, Airport Funds) & Capital Projects June 2, 2026 Regular City Council Meeting: Proposed Budget Overview June 16, 2026 Regular City Council Meeting: Approval of Workplans/Initiatives and Budget Adoption
29 Attachment 3

PRESENTED TO
City of El Paso De Robles
California
For the Biennium Beginning
July 01, 2024
Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
30 Attachment 3

CITY OF EL PASO DE ROBLES

FINANCIAL SUMMARIES AND FUND OVERVIEWS
31 Attachment 3

THIS PAGE IS INTENTIONALLY LEFT BLANK
32 Attachment 3

CITY OF EL PASO DE ROBLES
Financial Summary
For Fiscal Years 2026-27 and 2027-28
The City of Paso Robles Operating and Capital Budget Report is the City’s primary financial planning document and serves as a guide for how public resources are allocated to provide services, maintain infrastructure, and implement City Council priorities over the two-year budget cycle. The budget reflects the City Council’s adopted goals, operational priorities, capital improvement investments, and long-term financial planning efforts.

As a full-service city, Paso Robles directly provides a wide range of essential public services that enhance community safety, quality of life, and sustainable growth. These services include police, fire, and emergency medical services; library, parks, and recreation programs; landfill maintenance and operations; water, wastewater, and stormwater utility services; municipal airport operations; streets, sidewalks, trails, and traffic safety infrastructure; building inspections; licenses and permits; and private development review, approval, and inspection services.

To account for these activities, the City utilizes a fund accounting system that organizes financial resources into 38 individual funds administered through eight departments: City Manager’s Office, Administrative Services, Police Services, Fire and Emergency Services, Public Works, Community Services, Community Development, and Utility Services.

Unlike private-sector accounting, local governments are required to segregate revenues based on legal restrictions, voter requirements, grant conditions, or operational purposes. This approach, known as fund accounting, helps ensure that public resources are used only for their intended purposes. For example, water and wastewater revenues may only be used for utility-related operations and infrastructure; gas tax revenues are restricted to transportation purposes; development impact fees may only fund growth-related infrastructure improvements; and supplemental sales tax revenues are allocated consistent with voter-approved spending priorities. Consequently, the availability of resources within one fund does not necessarily mean those resources can legally be used to support another program, service, or project.

On the following pages, the “Summary of Sources and Uses of Funds and Estimated Reserve Balances” budget schedules provide a citywide snapshot of the City's financial position and serves as the foundation for understanding how resources are allocated across municipal operations. The summary schedules that follow present each individual fund by fund type— including operating funds, enterprise funds, special revenue funds, debt service funds, capital project funds, and central service funds—and display estimated beginning fund balances, projected revenues, budgeted appropriations, interfund transfers, and estimated ending fund balances.

Readers should view these schedules as the "10,000-foot view" of the City's finances. They provide a high-level summary of the City's overall fiscal condition, identify major funding sources, illustrate how revenues are
distributed among services and projects, and highlight
the reserve levels available within each fund.

Collectively, these summaries demonstrate the City's
commitment to maintaining long-term financial stability while balancing ongoing service demands, infrastructure investments, and future obligations.

Following the citywide summaries, individual fund
overviews provide additional detail regarding each
major fund, including its purpose, primary revenue
sources, significant expenditure categories, key financial trends, and any notable policy, operational, or capital considerations impacting the fund during the budget
period.
$-
$5
$10
$15
$20
$25
$30
$35
$40
$45
$50
Millions
Appropriations All Funds Citywide
FY 26/27-$147.8 million | FY 27/28-$147.2 million
FY 26/27 FY 27/28
33 Attachment 3

CITY OF EL PASO DE ROBLES

SUMMARY OF SOURCES AND USES OF FUNDS AND ESTIMATED RESERVE BALANCES For Fiscal Year 2026-27
Operating Funds
Estimated
Revenues Personnel Services
Operating
Expenses
100 General $ 17,021,420 $ 51,381,100 $ 33,231,000 $ 13,835,300 103 Supplemental Sales Tax 15,766,767 21,795,000 12,622,900 343,200 600 Water 18,636,225 22,401,200 3,823,500 11,706,300
601 Wastewater 11,095,413 14,764,300 4,194,600 2,776,300 602 Airport 875,986 7,566,500 824,600 414,900
612 Solid Waste 562,740 4,160,000 222,300 2,827,700
Internal Service Funds
112 Information Technology 1,229,438 - 972,200 1,434,100 125 Fleet & Equipment 6,348,297 - 547,500 891,300
128 Risk Management 993,948 52,000 111,300 305,400
Capital Project Fund
101 Capital Improvement Program (CIP) 444,511 8,752,000 - - Special Revenue Funds
115 Economic Vitality (SB 1090) 380,932 83,000 - -
117 Supplemental Law Enforcement Service (SLESF) 413,029 235,000 - - 127 Facility Deferred Maintenance/Replacement 1,225,553 100,000 - - 200 State Gas Tax 138,229 1,016,000 - 500,000
206 Transportation Development Act 518,099 60,000 - -
207 Transit 2,894,513 2,230,000 - -
209 Road Maintenance/Rehabilitation Account (SB 1) 231,737 985,000 - - 210 Voluntary Certified Access Specialist Program 158,552 20,000 - - 211 Police Development Impact Fee 440,266 25,000 - -
212 Fire Development Impact Fee 2,053,407 325,000 - -
213 Traffic Impact Fee 1,997,811 1,000,000 - -
216 Parks and Recreation Impact Fee 3,122,352 345,000 - - 223 Library Development Impact Fee 3,217,594 200,000 - - 225 Union Rd/Hwy 46 Specific Plan 199,379 7,000 - -
228 Borkey Specific Plan 339,600 15,000 - -
231 General Government Development Impact Fee 1,946,881 1,020,000 - - 232 Chandler Ranch Specific Plan (1,129,738) - - -
233 Cal Home Loan Program 508,483 - - -
235 Airport Road Specific Plan (153,222) - - -
236 Olsen Beechwood Specific Plan (686,037) - - -
240 Library Contribution - 15,000 - -
308 L&L Maintenance District 2,029,960 2,432,300 424,100 1,389,400 310 Community Facilities Districts - 500,300 - -
320 Art in Public Places - - - -
403 Pension Trust 12,395,395 560,500 - 35,000
409 Public, Education and Government Access 238,512 70,000 - - 611 Landfill Closure, Postclosure & Corrective Action 4,831,634 200,000 - - Debt Service Funds
506 Measure D GO Bonds 3,040,300 1,463,600 - 4,100
Citywide Total $ 113,327,966 $ 143,779,800 $ 56,974,000 $ 36,463,000 Estimated
Unappropriated
Reserves
7/1/2026

SOURCES
34 Attachment 3

Debt Service Capital Outlay Total Uses Transfers In Transfers Out $ 205,500 $ 26,000 $ 47,297,800 $ 2,680,500 $ 7,263,500 $ 16,521,720 - 315,500 13,281,600 - 18,343,800 5,936,367
667,600 2,692,500 18,889,900 - 2,014,200 20,133,325
3,972,200 1,337,000 12,280,100 - 1,512,200 12,067,413
49,500 5,808,000 7,097,000 - 530,700 814,786
- 741,800 3,791,800 - 368,200 562,740
- 296,900 2,703,200 2,419,300 - 945,538
- 3,149,200 4,588,000 5,786,600 - 7,546,897
- - 416,700 2,131,900 - 2,761,148
- 32,690,800 32,690,800 23,859,300 - 365,011
- - - - 450,000 13,932
- 55,000 55,000 - - 593,029
- - - - 466,300 859,253
- - 500,000 - - 654,229
- - - - - 578,099
- - - - 1,320,000 3,804,513
- - - - 880,500 336,237
- - - - - 178,552
- - - - - 465,266
- - - - - 2,378,407
- - - - 3,095,300 (97,489)
- - - - 200,000 3,267,352
- - - - - 3,417,594
- - - - - 206,379
- - - - - 354,600
- - - - 185,000 2,781,881
- - - - - (1,129,738)
- - - - - 508,483
- - - - - (153,222)
- - - - - (686,037)
- - - - - 15,000
- - 1,813,500 - 112,900 2,535,860
- - - - 420,000 80,300
- - - 50,000 - 50,000
- - 35,000 - - 12,920,895
- - - - 15,000 293,512
- 800,000 800,000 250,000 - 4,481,634
2,248,700 - 2,252,800 - - 2,251,100
$ 7,143,500 $ 47,912,700 $ 148,493,200 $ 37,177,600 $ 37,177,600 $ 108,614,566 Estimated
Unappropriated
Reserves
6/30/2027

USES INTERFUND TRANSFERS
35 Attachment 3

CITY OF EL PASO DE ROBLES

SUMMARY OF SOURCES AND USES OF FUNDS AND ESTIMATED RESERVE BALANCES For Fiscal Year 2027-28
Operating Funds
Estimated
Revenues Personnel Services
Operating
Expenses
100 General $ 16,521,720 $ 52,946,100 $ 34,596,300 $ 12,624,700 103 Supplemental Sales Tax 5,936,367 22,644,500 13,165,900 1,755,400 600 Water 20,133,325 23,134,400 3,983,300 11,286,600
601 Wastewater 12,067,413 14,944,300 4,358,800 2,545,400 602 Airport 814,786 2,532,400 877,700 422,100
612 Solid Waste 562,740 4,240,000 229,100 2,897,100
Internal Service Funds
112 Information Technology 945,538 - 993,300 1,356,600
125 Fleet & Equipment 7,546,897 - 563,800 913,000
128 Risk Management 2,761,148 52,000 114,100 417,700
Capital Project Fund
101 Capital Improvement Program (CIP) 365,011 22,489,300 - - Special Revenue Funds
115 Economic Vitality (SB 1090) 13,932 83,000 - -
117 Supplemental Law Enforcement Service (SLESF) 593,029 - - - 127 Facility Deferred Maintenance/Replacement 859,253 100,000 - - 200 State Gas Tax 654,229 - - -
206 Transportation Development Act 578,099 60,000 - -
207 Transit 3,804,513 1,300,000 - -
209 Road Maintenance/Rehabilitation Account (SB 1) 336,237 985,000 - - 210 Voluntary Certified Access Specialist Program 178,552 20,000 - - 211 Police Development Impact Fee 465,266 25,000 - -
212 Fire Development Impact Fee 2,378,407 325,000 - -
213 Traffic Impact Fee (97,489) 1,000,000 - -
216 Parks and Recreation Impact Fee 3,267,352 345,000 - - 223 Library Development Impact Fee 3,417,594 200,000 - - 225 Union Rd/Hwy 46 Specific Plan 206,379 7,000 - -
228 Borkey Specific Plan 354,600 15,000 - 369,600
231 General Government Development Impact Fee 2,781,881 1,020,000 - - 232 Chandler Ranch Specific Plan (1,129,738) - - -
233 Cal Home Loan Program 508,483 - - -
235 Airport Road Specific Plan (153,222) - - -
236 Olsen Beechwood Specific Plan (686,037) - - -
240 Library Contribution 15,000 - - -
308 L&L Maintenance District 2,535,860 2,432,300 440,300 1,389,400 310 Community Facilities Districts 80,300 522,000 - -
320 Art in Public Places 50,000 - - -
403 Pension Trust 12,920,895 560,500 - 35,000
409 Public, Education and Government Access 293,512 70,000 - - 611 Landfill Closure, Postclosure & Corrective Action 4,481,634 200,000 - - Debt Service Funds
506 Measure D GO Bonds 2,251,100 - - 4,200
Citywide Total $ 108,614,566 $ 152,252,800 $ 59,322,600 $ 36,016,800 Estimated
Unappropriated
Reserves
7/1/2027

SOURCES
36 Attachment 3

Debt Service Capital Outlay Total Uses Transfers In Transfers Out $ 205,500 $ 26,000 $ 47,452,500 $ 2,064,500 $ 7,742,000 $ 16,337,820 - - 14,921,300 - 6,900,000 6,759,567
667,600 3,442,500 19,380,000 - 1,954,200 21,933,525
3,973,700 2,839,700 13,717,600 - 1,487,200 11,806,913
49,500 1,385,000 2,734,300 - 420,500 192,386
- 26,000 3,152,200 - 364,400 1,286,140
- 430,600 2,780,500 2,849,300 - 1,014,338
- 209,600 1,686,400 4,221,200 - 10,081,697
- - 531,800 1,837,600 - 4,118,948
- 35,588,000 35,588,000 13,019,200 - 285,511
- - - - - 96,932
- 55,000 55,000 - - 538,029
- - - 600,000 737,000 822,253
- - - - - 654,229
- - - - - 638,099
- - - - 190,700 4,913,813
- - - - - 1,321,237
- - - - - 198,552
- - - - - 490,266
- - - - - 2,703,407
- - - - 3,550,800 (2,648,289)
- - - - 200,000 3,412,352
- - - - 807,700 2,809,894
- - - - - 213,379
- - 369,600 - - -
- - - - - 3,801,881
- - - - - (1,129,738)
- - - - - 508,483
- - - - - (153,222)
- - - - - (686,037)
- - - - - 15,000
- - 1,829,700 - 62,300 3,076,160
- - - - 475,000 127,300
- - - 50,000 - 100,000
- - 35,000 - - 13,446,395
- - - - - 363,512
- 764,000 764,000 250,000 - 4,167,634
2,246,900 - 2,251,100 - - -
$ 7,143,200 $ 44,766,400 $ 147,249,000 $ 24,891,800 $ 24,891,800 $ 113,618,366 Estimated
Unappropriated
Reserves
6/30/2028

USES INTERFUND TRANSFERS
37 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
General Fund
The General Fund is the City’s primary operating fund and accounts for all financial resources not required to be accounted for in another fund. It is primarily supported by unrestricted revenues such as property tax, sales tax, and transient occupancy tax (TOT), which may be used for any lawful municipal purpose as determined by the City Council. The General Fund finances a broad range of essential public services, including public safety, parks and recreation, library services, community development, public works, and general government operations.

The Fiscal Year 2026-27 and 2027-28 budget reflects a cautious approach shaped by broader economic uncertainty and rising costs. General Fund revenue projections are being influenced by several external factors, including reduced discretionary consumer spending, elevated lending rates, and persistent inflationary pressures. Consistent with prior discussions, major revenue sources, including sales tax and transient occupancy tax, have leveled off following several years of significant postpandemic growth. For example, transient occupancy tax experienced increases of approximately 40 percent and 25 percent in successive years but has since slowed to less than

1.6 percent growth over the past three years. These
conditions, coupled with ongoing uncertainty in the overall economic outlook, are expected to constrain revenue growth in the near term.

Despite this moderation in revenue growth, the General Fund remains in a strong financial position. Reserves are projected to total approximately $17.0 million at the end of FY 2025-26, representing approximately 32% of annual revenues, just above the City Council’s Fiscal Policy target of 30%. In addition to General Fund reserves, the City also maintains approximately $12.4 million in a Section 115 Pension Trust Fund, which is designated exclusively for pension-related costs and provides flexibility to manage future CalPERS obligations during periods of fiscal stress. While staff is not recommending the use of these funds in the current
budget cycle, the trust serves as an important financial management tool. Additional reserves include the
Facility Deferred Maintenance/Replacement Fund
(approximately $1.2 million) which supports long-term
capital and infrastructure needs.

The FY 2026-27 and 2027-28 Budget for the General
Fund is structurally balanced, with projected reserves of $16.3 million as of June 30, 2028, meeting the City
Council’s policy target of maintaining a minimum 30%
reserve. Taken together, the City’s financial condition remains solid entering the upcoming two-year budget
cycle. While revenue growth has stabilized and external economic uncertainties remain, the City’s strong reserve position, adherence to fiscal policies, and proactive
financial planning provide a stable foundation to
advance Council priorities.
$42
$44
$46
$48
$50
$52
$54
20-21 21-22 22-23 23-24 24-25 25-26
Projected
Millions
Fiscal Year
General Fund Revenue History
$-
$10
$20
$30
$40
$50
$60
FY 26-27 FY 27-28
Millions
General Fund
Estimated Revenues Budget Appropriations
38 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
General Fund
Estimated General Fund Revenue - $54.1 million (FY 26-27) | $55.0 million (FY 27-28) Sales Tax, Property Tax, and Transient Occupancy Tax (TOT) make up about 80% of the City’s total revenue, so their performance largely determines overall fiscal stability. After flat or slightly declining revenues in the past two years, modest growth is expected—about 1.3% in FY 2026–27 and 3.5% in FY 2027–28—suggesting a stable but slower growth environment.

Sales tax trends are being shaped more by higher prices than by increased spending. Elevated fuel prices—driven by global oil markets, supply constraints, and California regulations—have pushed gas prices to around $5.97 per gallon. Because sales tax is based on price, this has boosted revenues even as consumers buy less fuel. However, this effect is not unlimited. Over time, higher prices tend to reduce consumption and change behavior, which is why revenue gains do not fully match price increases. In contrast, fuel tax revenues, which depend on gallons sold, remain weaker. Looking ahead, sales tax is expected to grow modestly, supported by steady consumer demand, but it remains sensitive to inflation, interest rates, and broader economic uncertainty.

Property Tax continues to be the City’s most reliable revenue source. Growth is supported by ongoing housing development, particularly at River Oaks II and Olsen South Chandler Ranch, adding about 200 homes per year. The City’s total assessed value has increased to $7.32 billion, up 5% from the prior year, with median home prices reaching $759,000 in 2025. While Proposition 13 limits annual increases—and the City only receives about 17% of the 1% tax rate—new development and property turnover continues to drive steady gains. In addition, Community Facilities Districts (CFD) are expected to generate about $500,000 annually, helping offset public service costs tied to growth. Overall, Property Tax provides a stable foundation, largely insulated from short-term economic swings.

TOT remains a key but more volatile revenue source tied directly to tourism. Revenues dropped sharply during the pandemic—from $6.2 million in FYE 2019 to $5.1 million in FYE 2020—but rebounded quickly to $9.8 million in FYE 2022.

Since then, growth has slowed, with revenues holding relatively flat between $9.7 million and $9.9 million through FYE 2025 and projected to reach about $10.0 million in FYE 2026. This plateau suggests that while tourism in Paso Robles remains strong, the rapid post-pandemic growth phase has ended. Visitor demand is stable, but factors such as inflation, higher travel costs, and shifting consumer behavior are limiting further gains. Without significant increases in hotel supply, occupancy, or room rates, TOT revenue is likely nearing a short-term ceiling.

Property Tax
Sales Tax
TOT
Charges for Services
Other Taxes
All Other Revenues
$- $5 $10 $15 $20
Millions
Sales Tax
25%
Property Tax
29%
TOT
18%
Other Taxes
7%
Charges for
Services
7%
All Other
Revenues
14%
39 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
General Fund
General Fund Budget Appropriations - $54.6 million (FY 26-27) | $55.2 million (FY 27-28) The budget development process begins with a review of current appropriations, with adjustments made only as needed to maintain existing service levels. This “baseline” approach accounts for known cost changes, such as contractual salary increases, updated employee benefit costs, or the elimination of services that are no longer required.

As a service-based organization, personnel costs remain the largest share of General Fund expenditures, accounting for approximately two-thirds of total revenues—consistent with statewide norms. In response to flattening revenues, the proposed budget does not include any
new full-time positions within the
General Fund. It does propose
reclassifying one part-time records clerk
to full-time status within the police
department as well as reallocating
portions of public works administrative
overhead to supporting funds such as the
Airport Fund, Landscape and Lighting
District and Fleet Central Service Fund.

To address ongoing infrastructure needs,
the City has historically allocated
approximately $750,000 annually for
deferred maintenance. Due to current
revenue constraints, staff recommends utilizing reserves in the first year, followed by a $600,000 allocation in the second year. Specific projects are detailed in the Capital Improvement Program (CIP) section of the report.

In 2026, City Council adopted Ordinance No. 1166, reinstating the Arts in Public Spaces Program. As such, the proposed budget includes a transfer equal to 0.5% of Transient Occupancy Tax (TOT) revenues, or approximately $50,000, to support this initiative. This funding aligns with the Council’s FY 2024-26 goals and is intended to enhance community identity, support economic development, and promote a vibrant cultural environment.

Police
Public Works
Fire
Community Services
Transfers
Community Development
City Manager's Office
Administrative Services
$- $5 $10 $15
Millions
Budget Appropriations by Department FY 26-27
Personnel
62%
Operating
24%
Transfer to CIP
1%
Transfer to ISF
12%
All Other
Expenditures
<1%
Budget Appropriations by Object
-
50 100
150
200
250
20-21 21-22 22-23 23-24 24-25 26-27 27-28
Fiscal Year
General Fund FTE by Fiscal Year
CMO
Admin Services
CDD
Public Works
Fire
Community Services
Police
40 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
General Fund
The Police Department remains the largest recipient of General Fund resources, accounting for approximately 25% of total revenues, or $13.3 million, for FY 2026-27, consistent with historical trends. In recent years, the department has expanded with support from Measure J-20 supplemental sales tax revenues, which was approved by voters to address public safety and road maintenance. Increased operating costs are primarily driven by added staffing as this past year the City has had its largest sworn staff complement in its history.

Fire and Emergency Services and Public Works represent the next largest General Fund expenditures at $8.1 million and $8.2 million, respectively.

Together with Police, these investments reflect the City Council’s continued prioritization of public safety and transportation infrastructure. Public Works funding includes key initiatives such as Phase II of the Facility Condition Assessment to address longterm maintenance needs,
development of a traffic signal
implementation plan to improve circulation, and continuation of the City’s in-house minor road maintenance program.

Other departments—including the City Manager’s Office, Administrative Services, Community Services, and Community Development—reflect relatively modest changes. The budget maintains existing stakeholder funding commitments, including support for the Paso Robles Chamber of Commerce, Main Street, Wine Country Alliance, and El Camino Homeless Organization. It also includes targeted investments in priority projects such as Spaceport licensing (funded over two years), ADA compliance upgrades to the City’s website, development of a Parks Master Plan, replacement of sports field equipment, updates to the Housing Element, and a North Spring Street Corridor Study.

Looking Ahead
A significant long-term consideration reflected in the financial forecast is the financing of the South Vine Street Bridge and Road Realignment Project. While the original intent was for future development activity to help offset a portion of the project costs, that development has not materialized as anticipated. As a result, the City must begin planning for the possibility of assuming debt service obligations independent of a related development project.

The forecast also highlights increasing competition for limited General Fund resources. Although transportation projects can often leverage state and federal grant funding, many other critical community priorities—including stormwater infrastructure, parks, trails, open space improvements, ADA accessibility upgrades, and facility maintenance—rely primarily on discretionary General Fund support. As the City evaluates future capital investments, balancing these infrastructure and quality-of-life needs alongside potential debt obligations will be essential to maintaining long-term fiscal sustainability and preserving healthy reserve levels.

The following pages provide summary financial information for the City’s General Fund. It includes five years of historical revenue and expenditure data, highlighting major revenue sources, key expenditure categories, departmental spending, and reserve levels. In addition, each section includes a five-year financial forecast designed to illustrate long-term fiscal trends, assumptions, and considerations that may impact the fund’s financial condition and sustainability.

Ordinance No. 1166: Allocates 0.5% of
TOT Revenue to Art Program
Visual Art in Public Spaces
Next Steps: Technical, Regulatory,
& Environmental Requirements
Commercial Spaceport License
41 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
General Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual

REVENUES
Taxes
## Sales and Use Tax $ 12,077,864 $ 13,472,626 $ 13,524,049 $ 13,624,123 $ 13,277,120 ## Property Taxes 11,723,491 12,317,408 12,873,711 14,210,193 14,248,312 ## Transient Occupancy Tax 7,132,691 9,803,368 9,824,200 9,946,197 9,705,846 ## All Other Taxes 4,928,369 5,125,133 4,400,080 4,418,448 3,477,239 Subtotal Taxes 35,862,415 40,718,535 40,622,040 42,198,961 40,708,517 0 ##Charges for Services 2,621,071 2,528,717 2,547,621 2,935,001 3,920,615 ## Licenses and Permits 561,801 786,474 1,088,059 1,364,575 1,305,241 ## Fines and Forfeitures 134,811 97,187 148,380 189,949 271,964 ## Intergovernmental Revenues 1,351,227 657,315 890,611 740,297 1,139,954 ##Use of Money and Property 2,932,242 22,727 1,244,314 3,980,539 3,439,027 ##Other Revenues 138,055 294,953 93,140 73,606 51,034
## Interfund Transfers In 1,936,667 907,160 971,019 902,286 1,544,022 Total Revenues 45,538,289 46,013,068 47,605,184 52,385,214 52,380,374

EXPENDITURES
City Council/City Manager's Office
Personnel Services 1,022,041 1,042,924 1,335,474 1,457,079 1,633,019 Operating Expenses 772,110 932,959 1,223,878 993,949 1,241,471 Capital Outlay - - 11,640 - -
Total City Manager's Office 1,794,151 1,975,883 2,570,992 2,451,028 2,874,490 0 Administrative Services
Personnel Services 1,887,533 1,253,498 1,401,404 1,503,654 1,643,374 Operating Expenses 2,944,086 856,713 906,331 1,001,858 1,282,440 Total Administrative Services 4,831,619 2,110,211 2,307,735 2,505,512 2,925,814 0 Police
## Personnel Services 8,435,087 9,524,649 10,461,568 10,869,676 11,858,383 Operating Expenses 1,184,206 1,342,056 1,204,037 1,688,031 1,694,223 Capital Outlay 24,800 - 23,263 - 19,284
Total Police 9,644,093 10,866,705 11,688,868 12,557,707 13,571,890 0 Fire and Emergency Services
## Personnel Services 6,903,397 7,030,867 6,390,606 6,718,595 7,187,235 Operating Expenses 488,150 386,169 687,170 642,102 679,749 Capital Outlay 164,687 143,662 120,244 263,877 268,223
Total Fire and Emergency Services 7,556,234 7,560,698 7,198,020 7,624,574 8,135,207 0 42 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ 13,541,323 $ 13,581,200 $ 13,928,200 $ 14,575,000 $ 15,042,000 $ 15,493,300 15,207,969 15,694,000 16,788,300 17,627,700 18,509,100 19,434,600 9,968,717 10,000,000 10,000,000 10,500,000 10,290,000 10,598,700 3,665,335 3,665,000 3,721,000 3,778,000 3,836,000 3,896,000 42,383,344 42,940,200 44,437,500 46,480,700 47,677,100 49,422,600 3,531,954 3,684,000 3,741,700 3,886,000 3,924,900 4,038,000 1,109,455 1,300,000 1,300,000 1,326,000 1,352,500 1,379,600 228,010 251,100 261,100 200,000 200,000 200,000
1,212,340 555,000 555,000 600,000 600,000 600,000
2,574,647 2,585,800 2,585,800 2,311,500 2,311,500 2,311,500 85,003 65,000 65,000 60,000 60,000 60,000
1,250,628 2,680,500 2,064,500 2,105,800 2,147,900 2,190,900 52,375,381 54,061,600 55,010,600 56,970,000 58,273,900 60,202,600 1,349,360 1,688,400 1,740,000 1,786,300 1,838,400 1,885,300 1,375,044 2,001,300 1,431,100 1,240,600 1,271,500 1,302,900 - - - - - -
2,724,404 3,689,700 3,171,100 3,026,900 3,109,900 3,188,200 1,694,881 1,954,400 2,043,400 2,120,800 2,202,700 2,266,000 1,093,968 857,800 863,000 877,600 899,600 922,100
2,788,849 2,812,200 2,906,400 2,998,400 3,102,300 3,188,100 12,162,208 10,991,400 11,599,500 12,086,400 12,627,600 13,042,000 1,997,501 2,357,400 2,296,800 2,362,700 2,421,600 2,481,900 14,657 - - - - -
14,174,366 13,348,800 13,896,300 14,449,100 15,049,200 15,523,900 7,232,890 7,278,600 7,494,300 7,694,600 7,870,700 8,082,100 728,728 849,700 800,800 824,900 848,200 872,300
101,557 - - - - -
8,063,175 8,128,300 8,295,100 8,519,500 8,718,900 8,954,400 Continued
43 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
General Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
EXPENDITURES-continued
Public Works
## Personnel Services 1,490,143 1,381,505 2,525,458 3,268,659 3,392,183 Operating Expenses 1,999,847 2,306,615 2,349,642 3,446,225 3,617,361 Debt Service 136,978 136,978 136,978 205,469 205,469
Capital Outlay 30,358 - 10,864 63,582 77,921
Total Public Works 3,657,326 3,825,098 5,022,942 6,983,935 7,292,934 0 Community Services
## Personnel Services 2,609,888 2,805,673 2,774,444 3,493,199 3,809,779 Operating Expenses 1,864,149 2,176,527 1,964,029 1,564,433 2,348,684 Debt Service 68,491 68,491 68,491 - -
Capital Outlay 29,028 50,392 18,811 11,204 346,991
Total Community Services 4,571,556 5,101,083 4,825,775 5,068,836 6,505,454 0 Community Development
### Personnel Services 2,113,914 2,427,075 2,712,611 2,712,864 2,997,385 Operating Expenses 882,445 736,118 757,687 923,537 858,833 Capital Outlay - - - 61,391
Total Community Development 2,996,359 3,163,193 3,470,298 3,636,401 3,917,609 0 Utilities (Solid Waste)
Operating Expenses 309,560 437,239 - - -
Debt Service 69,299 - - - -
Capital Outlay - 32,325 - - -
Total Utilities 378,859 469,564 - - -
Transfers to Other Funds
Capital Project Fund 3,381,881 1,324,320 7,312,256 2,128,858 3,003,822 IT Central Service Fund 208,700 1,122,298 1,448,164 1,569,602 1,978,100 Fleet Central Service Fund 1,253,657 2,081,826 2,398,523 2,332,118 2,493,625 Risk Mgmt Central Service Fund - 1,783,370 1,358,700 1,427,700 689,395 Facility Replacement Fund 895,279 655,000 2,150,111 787,626 829,396 Pension Trust Fund - 421,000 - 556,900 -
Solid Waste Fund - - 572,942 756,630 -
Landfill Closure/Postclosure Fund 180,000 180,000 - - - Debt Service Fund 291,312 285,526 289,000 -
Art in Public Places Fund - - - - -
All Other Transfers - - 2,968,667 1,051,600 -
Total All Other Expenditures 6,210,829 7,853,340 18,498,363 10,611,034 8,994,338 44 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
3,746,086 3,953,400 4,089,700 4,211,900 4,346,900 4,467,800 3,557,104 4,014,900 3,694,700 3,796,800 3,885,100 3,996,200 205,468 205,500 205,500 205,500 205,500 205,500
33,833 - - - - -
7,542,491 8,173,800 7,989,900 8,214,200 8,437,500 8,669,500 4,155,034 4,632,100 4,777,100 4,901,500 5,029,200 5,151,800 2,425,905 3,064,000 2,897,600 3,038,500 3,011,700 3,086,700 - - - - - -
11,000 26,000 26,000 26,500 27,200 27,900
6,591,939 7,722,100 7,700,700 7,966,500 8,068,100 8,266,400 3,697,150 4,117,300 4,293,800 3,249,700 3,360,400 3,454,400 1,655,336 1,266,700 1,166,700 965,700 989,800 1,014,300 201,836 - - - - -
5,554,322 5,384,000 5,460,500 4,215,400 4,350,200 4,468,700 - - - - - -
- - - - - -
- - - - - -
- - - - - -
80,000 362,000 650,000 1,250,000 1,150,000 1,200,000
1,991,200 1,759,500 2,041,200 2,201,300 2,163,600 2,185,600 2,522,108 3,325,900 2,878,500 3,346,300 3,379,600 3,411,100 1,715,700 1,766,100 1,522,300 1,867,500 2,009,800 2,089,200 750,000 - 600,000 600,000 600,000 600,000
- - - - - -
- - - - - -
- - - - - -
- - - 1,200,000 1,200,000 1,200,000
- 50,000 50,000 52,500 51,500 53,000
- - - - - -
7,059,008 7,263,500 7,742,000 10,517,600 10,554,500 10,738,900 Continued
45 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
General Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
Total Expenditures 41,641,026 42,925,775 55,582,993 51,439,027 54,217,736 Revenues Over/(Under) Expenditures 3,897,263 3,087,293 (7,977,809) 946,187 (1,837,362) Estimated Budget Savings
FUND BALANCES - END OF YEAR $ 24,926,284 $ 28,013,577 $ 20,035,768 $ 20,981,955 $ 19,144,593 RESERVES AS % OF REVENUE 55% 61% 42% 40% 37%
Capital Projects
Wayfinding Signage $ 63,975 $ - $ - $ - $ -
2955 Union Rd Parcel 17,906 - - - -
4301 Second Wind Way 950,000 - - - -
Citywide User Fee Study 100,000 - - - -
Niblick Rd Signal Synchronization 300,000 - - - -
911 Data Communications 1,950,000 (52,270) - - -
Citywide Fiber Optic Network - 766,990 - 58,500 -
ADA Transition Plan Setaside - 500,000 374,227 500,000 50,000 DT Parking Lot Improvements - 93,000 800,000 - 800,000
Niblick Rd Street Corridor - 16,600 2,854,000 (2,344,000) - Drainage/Basin Improvements - - 672,000 - 223,017
Huer Huero Creek Bridge ROW - - 1,030,000 - -
Road Maintenance Program - - 116,029 - -
Traffic Signal Enhancements - - 100,000 150,000 -
Mill Rd Parallel Route/Annexation - - 430,000 130,000 500,000 South Vine St Bridge - - 868,000 1,333,100 1,197,305
Parking Structure Feasibility Study - - 68,000 (17,189) - Pioneer Park Relocation - - - 783,100 -
City Corporation Yard - - - 218,000 -
North River Rd Bike/Pedestrian - - - 1,000,000 -
City Hall Lobby Doors - - - 12,225 -
Bolen St Sinkhole Remediation - - - 305,122 -
Library Improvements - - - - 233,500
Total $ 3,381,881 $ 1,324,320 $ 7,312,256 $ 2,128,858 $ 3,003,822 46 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
54,498,554 56,522,400 57,162,000 59,907,600 61,390,600 62,998,100 (2,123,173) (2,460,800) (2,151,400) (2,937,600) (3,116,700) (2,795,500) 1,961,100 1,967,500 1,966,300 2,024,100 2,081,000
$ 17,021,420 $ 16,521,720 $ 16,337,820 $ 15,366,520 $ 14,273,920 $ 13,559,420 32% 31% 30% 27% 24% 23%
54,561,300 55,194,500
$ - $ - $ - $ - $ - $ -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
50,000 50,000 50,000 50,000 50,000 50,000
- - - - - -
- - - - - -
30,000 312,000 600,000 1,200,000 1,100,000 1,150,000
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
$ 80,000 $ 362,000 $ 650,000 $ 1,250,000 $ 1,150,000 $ 1,200,000 Concluded
47 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Supplemental Sales Tax Fund
The Supplemental Sales Tax Fund accounts for revenues generated by the City’s voter-approved supplemental sales tax measures, Measures I-24 and J-20. Measure I-24 is dedicated to street repair, maintenance, and rehabilitation projects.

Measure J-20 supports investments in fire and emergency services, police services, and street repair and maintenance, consistent with the priorities approved by the community. Taken together, these measures have been a key funding source supporting both public safety and infrastructure needs across the City.

To date, approximately $13.5 million has been
invested in police services, $25.1 million in fire
and emergency services (including the training
tower and Fire Station 3), and about $1.1 million
in public works (non-capital) road maintenance,
totaling a little over $40 million in roadway and
public safety-related investments. These
measures have supported enhanced staffing
including 21 officers, two sergeants, a
commander, deputy police chief, two dispatchers,
dispatch supervisor, records supervisor, an
executive assistant, 18 firefighters/engineers
(including paramedic staffing), an administrative
captain, training captain, deputy fire chief, fire
prevention specialist, and five street maintenance
technicians. These investments directly support
emergency response, preparedness, and ongoing
service delivery.

The Supplemental Sales Tax Fund, which is not subject to the same reserve requirements due to its voter-approved purpose of enhancing public safety and road maintenance, is recommended for appropriations of $9.8 million in excess of revenues in FY 2026-27—primarily for capital road projects—reducing its projected balance to approximately $5.9 million.

Road Maintenance and Rehabilitation
The City Council Strategic Goals and Priorities include key infrastructure repair, rehabilitation and construction projects that support quality of life, public safety, and economic development. In other words, the City’s Road Repair and Maintenance Program has been, and continues to be a top priority for the City.

It is estimated that the City has approximately $350 million in deferred road repair needs (this figure includes the underlying City-owned utilities that will need to be replaced in tandem with the road repairs). Over the past five years, on average, $7.0 million has been expended on road rehabilitation annually. As of June 30, 2026, the City has completed 39 projects totaling $52.9 million with FY 2024-25 expending approximately $12.5 million, the most in the program’s history.

In September 2025, City Council approved the first set of specific road segments utilizing I-24. Those segments include:
the Orchard Bungalow neighborhood (i.e., Walnut, Osos Way, Vista Grande, Tranquil Hills, Orchard Dr, Burro Verde, Trigo Lane, Jackson Drive, and Shannon Hill); Downtown streets (i.e., 14th, 15th, 22nd, 23rd Streets between Pine and Spring, Pine Street between 14th and 23rd Streets, and Park between 14th and 24th Streets); and westside streets which includes Fresno Street, Vine Street between 10th and 13th Streets, Hilltop and Grove.

Road segments identified in the proposed budget include Vine Street, from 13th to 16th Street; 4th Street, from Vine to Spring Street; Olive & Chestnut, from 12th to 16th; 13th, 14th, 15th Streets, from Chestnut to Vine; and Airport Road at Highway 46E to approximately one mile north.
0 10
20 30
40 50
60 70
21-22 22-23 23-24 24-25 25-26 26-27 27-28
Fiscal Year
Supplemental Sales Tax Fund FTE by Fiscal Year
Streets
Fire
Police
48 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Supplemental Sales Tax Fund
Public Safety
The Police Department has expended approximately $13.2 million of supplemental sales funds since the tax has been implemented. Of which, $3.6 million has been expended on police equipment, surveillance camera system upgrade, communication/dispatch replacement, automated license plate readers, etc. (roughly 30%), with the remaining $9.6 million on a variety of additional police positions.

As discussed previously, in response to flattening revenues, staff recommends limited personnel adjustments. These include eliminating one police commander position, adding two police lieutenant positions, and reclassifying four existing police officer positions to a police corporal classification over two years. Excluding enterprise-funded personnel, total authorized staffing would increase modestly from 263.44 to 264.97 full-time equivalents (FTE), funded through the Supplemental Sales Tax Fund.

The Fire and Emergency Services Department has expended $21.5 million in supplemental sales tax funds since inception, of which, approximately $14.5 million has been spent on expanding fire and emergency services through the additional positions authorized.

The department has one active capital project that is nearing completion, the Fire Training Tower. Estimated to cost $5 million, this project constructs a new 3-story training facility where live fire training can be conducted. The project has expended $802 thousand this fiscal year.

It is also important to note that Measure J-20, the one-cent supplemental sales tax, is scheduled to sunset in 2032. Given its importance to ongoing service levels and infrastructure maintenance, the City should consider early community
engagement and planning discussions regarding a potential continuation measure on the 2028 ballot. Early outreach will help ensure long-term financial stability, informed public
understanding, and continuity of public safety and maintenance services. $-
$2
$4
$6
$8
$10
$12
$14
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Millions
Fiscal Year End
Road Maintenance Expenditure History
Key Budget Highlights – Public Safety
• Continued investment in police recruitment
and police academy sponsorships
• Add lieutenant classification/ranks
• Eliminate one commander position
• Reclass four police officers to corporals
• Office remodel/station expansion
• Continued paramedic squad operations
• Replacement of personal protective
equipment (PPE), hoses, apparatus repairs
• CAD-to-CAD system upgrades
• Paramedic sponsorships
• Countywide EMS system participation
• Implementation of strategic plans
49 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Supplemental Sales Tax Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual

REVENUES
4Measure J-20 Supplemental Tax $ 3,080,064 $ 13,142,001 $ 13,327,879 $ 13,509,741 $ 13,524,082 4Measure I-24 Supplemental Tax 5,790,874 6,926,178 6,694,444 6,765,568 6,756,805 ## Intergovernmental Revenues 320,238 499,852 466,665 3,846,718 308,687 ##Use of Money and Property 7,246 (250,162) 68,260 731,173 1,170,660 ##Other Revenues 187,145 53,140 - 4,096 -
Interfund Transfers In 748,500 500,000 125,773 - -
Total Revenues 10,134,067 20,871,009 20,683,021 24,857,296 21,760,234

EXPENDITURES
Police
Personnel Services 57,507 355,883 898,060 1,973,827 3,205,360 Operating Expenses - 64,404 34,930 807 284,220
Capital Outlay - - 45,101 65,910 86,423
Total Police 57,507 420,287 978,091 2,040,544 3,576,003 Fire and Emergency Services
Personnel Services 95,096 666,468 1,969,370 2,657,836 3,215,589 Operating Expenses 7,074 15,945 3,400 9,038 9,606
Capital Outlay - 30,672 32,100 21,598 21,255
Total Fire and Emergency Services 102,170 713,085 2,004,870 2,688,472 3,246,450 Public Works
Personnel Services 13,487 153,121 118,752 143,003 202,878 Operating Expenses - 70 - - -
Capital Outlay - - - - -
Total Public Works 13,487 153,191 118,752 143,003 202,878 Transfers to Other Funds
Fleet Central Service Fund - - 587,000 2,504,000 -
Capital Project Fund 8,525,921 7,747,522 10,353,062 4,746,526 13,645,158 Total Transfers to Other Funds 8,525,921 7,747,522 10,940,062 7,250,526 13,645,158 Total Expenditures 8,699,085 9,034,085 14,041,775 12,122,545 20,670,489 Revenues Over/(Under) Expenditures 1,434,982 11,836,924 6,641,246 12,734,751 1,089,745 Estimated Budget Savings
FUND BALANCES - END OF YEAR $ 11,786,615 $ 23,623,539 $ 30,264,785 $ 42,999,536 $ 44,089,281 50 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ 13,504,621 $ 13,562,000 $ 13,910,000 $ 14,429,200 $ 14,891,600 $ 15,338,400 6,740,147 6,781,000 6,955,000 7,214,600 7,445,800 7,669,200 3,435,952 452,000 779,500 585,000 390,000 -
739,776 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 - - - - - -
3,825,439 - - - - -
28,245,935 21,795,000 22,644,500 23,228,800 23,727,400 24,007,600 -22.8% 3.9% 2.6% 2.2% 1.2%
4,242,253 8,389,900 8,743,100 9,068,100 9,365,900 9,544,200 52,753 - - - - -
96,835 - - - - -
4,391,841 8,389,900 8,743,100 9,068,100 9,365,900 9,544,200

91.0% 4.2% 3.7% 3.3% 1.9%
4,023,660 5,053,400 5,264,400 5,485,800 5,618,400 5,755,500 14,606 75,800 1,661,500 - - -
229,777 315,500 - - - -
4,268,043 5,444,700 6,925,900 5,485,800 5,618,400 5,755,500

27.6% 27.2% -20.8% 2.4% 2.4%
448,517 523,900 559,200 590,400 619,700 638,700
38,680 275,000 260,000 256,800 262,200 267,700
79,916 - - - - -
567,113 798,900 819,200 847,200 881,900 906,400

40.9% 2.5% 3.4% 4.1% 2.8%
680,000 770,600 - - - -
46,661,452 17,573,200 6,900,000 14,250,000 18,650,000 6,800,000 47,341,452 18,343,800 6,900,000 14,250,000 18,650,000 6,800,000 56,568,449 32,977,300 23,388,200 29,651,100 34,516,200 23,006,100 (28,322,514) (11,182,300) (743,700) (6,422,300) (10,788,800) 1,001,500 1,351,900 1,566,900 1,164,300 1,198,700 1,224,000
$ 15,766,767 $ 5,936,367 $ 6,759,567 $ 1,501,567 $ (8,088,533) $ (5,863,033) Continued
51 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Supplemental Sales Tax Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
Capital Projects
Road Maintenance Program $ 7,208,896 $ 5,862,399 $ 5,424,556 $ 4,130,041 $ 12,515,282 Automated License Plate Reader System 100,455 - - - -
Public Safety 911 Equipment 1,216,570 - 131,374 - -
Police Substation/Evidence Storage Design - 143,972 122,048 - - Dispatch Center Remodel - - - -
Records/CSO Office Remodel - - - -
Fire Station No. 3 - 1,741,151 4,484,428 517,833 383,712 PSC Camera System Upgrade - - 190,656 85,930 -
PSC Refresh - Carpet/Paint - - - - -
Fire Training Tower - - - 12,722 746,164
Fire Station No. 2 Remodel - - - -
Fire Station No. 3 Phase 2 - - - - -
Total $ 8,525,921 $ 7,747,522 $ 10,353,062 $ 4,746,526 $ 13,645,158 - - - - -
Road Maintenance Program
Creston Rd Phase 1 $ 38,367 $ 46,403 $ 337,674 $ 1,828,356 $ 4,795,622 Spring St (24th to 36th) 2,257,974 5,702 - - -
24th St Bridge Rehabilitation 83,198 140,945 420,542 89,481 657,943 Dry Creek Road Improvements 2,940,745 1,042,725 54,925 - - Union Road along BSP 360,393 - - - -
13th St/Niblick Bridge Deck - - - - 38,683
West Side Road Repairs 1,274,617 64,864 - - -
Jardine Road Pavement Repairs - 366,840 - - -
Rambouillet/Nicklaus Area 134,353 2,508,489 9 - -
Olive/16th-20th Street Repairs 119,249 1,486,722 15,500 - - 24th Street (Spring and Oak St) - - - - -
Appaloosa Dr - 21,313 652,649 - -
Melody Dr/Patricia Ln - 67,321 1,960,192 - -
Rolling Hill Estates - 24,365 12,195 1,074,918 -
Country Club Area - 86,710 1,312,749 - -
17th Street (Chestnut to Spring) - - 10,300 - 783,587
Riverside - 17th to 24th - - 46,444 1,400 8,276
Various Traffic Sign/Striping - - 441,032 35,256 2,420
Sunset/Panorama Street - - 17,681 3,255 51,390
West Side Slurry/Chip Seal - - 39,418 543,343 -
Arciero Ct/Mesa Rd - - - - 21,874
Dallons/Tractor Area - - - - 46,188
Elm Court, Capitol Hill, Palm Court - - - 38,077 279,976 Golden Hill - Rolling Hills to Creston Rd - - - 75,130 2,564,303 Merry Hill - 15th Street - Terrace Hill - - - 26,439 692,671 Serenade/Holstein-Bahama/St Andrews - - - 72,128 846,942 Creston Rd Phase 2 - - - 320,085 300,650
Melody Drive - - - - 153,847
16th/18th/30th/32nd/36th Vine to Spring - - - - 39,174
Fontana/Linne - - - - 1,231,573
Intersection Ehancements - - - - -
Orchard Bungalow Phase 1 - - - - -
52 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ 42,420,338 $ 17,055,200 $ 6,700,000 $ 13,750,000 $ 13,650,000 $ 6,300,000 - - - - - -
- - - - - -
- - - - - -
- 300,000 - - - -
- - 200,000 - - -
- - - - - -
- - - - - -
- 218,000 - - - -
4,241,114 - - - - -
- - - 500,000 5,000,000 -
- - - - - 500,000
$ 46,661,452 $ 17,573,200 $ 6,900,000 $ 14,250,000 $ 18,650,000 $ 6,800,000 - - - - - -
$ 3,813,596 $ - $ - $ - $ - $ -
- - - - - -
1,218,409 - - - - -
- - - - - -
- - - - - -
3,271,317 - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
40,000 - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
1,143,880 1,400,000 - - - -
121,292 - - - - -
1,816,185 - - - - -
- - - - - -
1,403,126 - - - - -
1,843,812 - - - - -
- - - - - -
- - - - - -
- - - - - -
39,969 - - - - -
10,249,144 6,735,700 - - - -
852,664 - - - - -
4,005,826 425,000 - - - -
- - - - - -
311,700 - - - - -
1,800,000 7,225,000 - - - -
Continued
53 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Supplemental Sales Tax Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
Road Maintenance Program-continued
Park & Pine Streets, 14th to 24th - - - - -
Combine/Danley/Germaine/Oakwood - - - - -
Sherwood Neigborhood - - - - -
Sierra Bonita/Turtle Creek Area - - 103,246 22,173 163
Commerce Way - - - - -
Capitol Hill - - - -
Orchard Bungalow Phase 2 - - - - -
Vine St, 10th to 16th|Chestnut/11th St|Fre - - - - -
Vine Street, 13th to 16th & 4th St, from Vine - - - - - Olive & Chestnut, 12th to 16th|13th, 14th, - - - - -
Airport Road, Hwy 46 E + ~Mile North - - - - -
Total Road Maintenance Program $ 7,208,896 $ 5,862,399 $ 5,424,556 $ 4,130,041 $ 12,515,282 54 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
1,950,000 250,000 - 13,000,000 - -
970,000 - - - - -
- - - - - -
7,569,418 - - - - -
- - - - - -
- 619,500
- 250,000 6,000,000 - - -
- - 100,000 250,000 6,000,000 -
- - - 500,000 1,650,000 -
- - - - 800,000 6,300,000
- 150,000 600,000 - 5,200,000 -
$ 42,420,338 $ 17,055,200 $ 6,700,000 $ 13,750,000 $ 13,650,000 $ 6,300,000 Concluded
55 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Water Fund
The Water Enterprise Fund is a self-supporting utility fund responsible for providing reliable water service to the Paso Robles community. Water Fund operations include utility billing, water production and distribution, water treatment, water conservation programs, groundwater basin management activities, and the operation, maintenance, and debt service obligations associated with the City’s participation in the Nacimiento Water Project. As an enterprise fund, the Water Fund relies primarily on user charges and fees to fund ongoing operations, maintain critical infrastructure, repay debt obligations, and invest in long-term system improvements.

The Water Enterprise Fund continues to demonstrate overall financial stability, supported by consistent revenue growth over the past five fiscal years. Total revenues increased from approximately $17.6 million to $22.5 million during this period, reflecting both the implementation of the City’s 2022 Water Rate Study and continued growth in customer demand. The 2022 Water Rate Study identified the need for gradual revenue increases to support operations, maintain aging infrastructure, fund capital improvements, and preserve long-term financial sustainability while keeping rates competitive within the region.

While revenues have grown, the Water Fund must continue to balance increasing operational costs, debt obligations, regulatory requirements, and significant capital investment needs associated with aging infrastructure. The City owns and operates a complex water system that includes groundwater wells, treatment facilities, storage reservoirs, booster stations, and approximately 175 miles of transmission and distribution pipelines. Maintaining these assets requires ongoing reinvestment to preserve system reliability, water quality, and service levels while ensuring compliance with evolving state and federal regulations.

One of the most significant recent investments in the water system was the completion of the Automatic Metering Infrastructure (AMI) project. The AMI system modernizes the City’s metering capabilities by providing real-time water usage information, improving billing accuracy, enhancing leak detection capabilities, and reducing the labor associated with traditional meter reading. The system also provides customers with greater visibility into their water consumption, allowing them to better manage usage and identify potential leaks before they become costly problems. The investment represents a significant advancement in customer service, operational efficiency, and long-term water resource management.

Looking ahead, the Water Fund is projected to remain financially stable, with operating surpluses ranging from approximately $1.5 million to $1.8 million annually over the next two fiscal years. These positive operating results provide capacity to fund ongoing infrastructure reinvestment while maintaining prudent reserve levels. Planned capital Charges for
Water Service
89%
Developer
Connection
Fees
8%
All Other
Revenue
3%
Water Revenue Sources
Production
27%
Nacimiento
Water
35%
Treatment
8%
All Other
Operations
4%
Water CIP
17%
Transfers
9%
Water Expenditures by Function
56 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Water Fund
investments include routine water main and pipeline replacement projects, rehabilitation of water infrastructure coordinated with the City’s Road Maintenance Program, replacement of the Dry Creek Well, and potential expansion of water production capacity in the Mill Road area to further enhance long-term water supply reliability. These projects reflect the City’s ongoing commitment to maintaining critical infrastructure and proactively addressing system needs before failures occur.

Groundwater Basin Management remains a key City Council strategic priority and an increasingly important component of the Water Fund’s long-term responsibilities. Acting as a Groundwater Sustainability Agency (GSA), the City continues to provide regional leadership through its participation in the Paso Robles Area Groundwater Authority (PRAGA). Through this partnership, the City works collaboratively with neighboring GSAs to implement the adopted Groundwater Sustainability Plan (GSP) in compliance with the Sustainable Groundwater Management Act (SGMA). Current efforts focus on developing sustainable funding mechanisms, expanding monitoring and data management programs, and advancing basin-wide coordination efforts necessary to achieve long-term groundwater sustainability.

The City continues to advocate for a balanced and defensible approach to GSP implementation that protects municipal water supply reliability while equitably distributing costs among basin users. Staff remain actively engaged in policy development, technical analysis, regulatory coordination, and stakeholder outreach to ensure implementation actions are effective, transparent, and aligned with both regulatory requirements and local economic conditions. Through its continued leadership within PRAGA, the City is helping advance practical, phased implementation of the GSP while maintaining flexibility to adapt to changing groundwater conditions, future regulatory requirements, and community needs.

The Water Fund remains financially stable and capable of supporting its current operational, debt service, and capital improvement obligations. However, the final preapproved water rate adjustment authorized under the current rate plan will take effect on January 1, 2027. As infrastructure ages, regulatory requirements evolve, and operating costs continue to increase, updates to both the Water System Master Plan and Water Rate Study will be necessary to ensure revenues remain aligned with the cost of providing service. These planning efforts will help the City identify future infrastructure needs, maintain appropriate reserve levels, and avoid deferred maintenance or the need for more significant rate adjustments in future years.
$-
$5
$10
$15
$20
$25
$30
$35
20/21
Actual
21/22
Actual
22/23
Actual
23/24
Actual
24/25
Actual
25/26
Projected
26/27
Budget
27/28
Budget
28/29
Forecast
29/30
Forecast
30/31
Forecast
Millions
Water Fund Revenues, Expenditures & Reserves by Fiscal Year Revenues Expenditures Reserves
57 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Water Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual

REVENUES
# W Charges for Water Service $ 16,486,832 $ 16,544,059 $ 15,546,551 $ 16,421,627 $ 18,565,807 ## Water Connection Fees 495,526 1,008,013 1,844,930 1,027,793 3,015,703 ## All Other Charges 66,382 64,032 343,244 314,286 471,869 ##Use of Money & Property (121,338) (309,865) 63,490 772,999 939,938 ##Grant Revenues 52,470 320,209 62,745 148,438 -
##Other Revenues 20,725 12,315 34,944 16,998 38,610
Total Revenues 17,000,597 17,638,763 17,895,904 18,702,141 23,031,927

EXPENDITURES
Utility Billing
Personnel Services 176,797 192,051 211,923 230,063 240,112 Operating Expenses 185,919 208,895 216,298 203,885 201,099 Capital Outlay - - - - -
Total Utility Billing 362,716 400,946 428,221 433,948 441,211 Water Production
Personnel Services 1,155,296 1,111,903 1,426,466 1,821,880 1,976,486 Operating Expenses 2,351,619 2,404,181 1,809,130 1,899,553 2,559,747 Nacimiento Operations 6,381,106 5,496,958 5,326,194 5,668,105 5,760,440 Debt Service 679,446 667,583 669,583 669,633 669,583
Capital Outlay 181,127 - 3,000 19,915 9,507
Total Water Production 10,748,594 9,680,625 9,234,373 10,079,086 10,975,763 Water Treatment
Personnel Services 581,205 673,085 718,829 758,713 830,521 Operating Expenses 425,496 773,310 799,669 633,518 609,073 Total Water Treatment 1,006,701 1,446,395 1,518,498 1,392,231 1,439,594 Water Conservation
Personnel Services 93,167 67,995 162,756 181,128 188,298 Operating Expenses 15,699 22,284 26,597 22,385 18,892
Total Water Conservation 108,866 90,279 189,353 203,513 207,190 Groundwater Management
Operating Expenses - - - 4,331 144,314
Total Groundwater Mgmt - - - 4,331 144,314
Capital Improvement Program (CIP) 3,816,469 728,825 162,977 4,416,096 4,684,251 Transfers to Other Funds
General Fund 771,782 429,680 483,980 483,980 404,100
Capital Improvement Fund - - - -
IT Central Service Fund - 348,900 246,900 271,000 276,800 Fleet Central Service Fund - 749,645 400,990 454,844 696,062 Risk Mgmt Central Service Fund - 340,177 408,500 403,100 149,500 Total Transfers 771,782 1,868,402 1,540,370 1,612,924 1,526,462 Total Expenditures 16,815,128 14,215,472 13,073,792 18,142,129 19,418,785 58 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ 18,080,950 $ 18,478,200 $ 19,211,400 $ 19,979,900 $ 20,779,100 $ 21,610,300 3,414,729 3,000,000 3,000,000 1,500,000 1,500,000 1,500,000 434,804 370,000 370,000 370,000 370,000 370,000
520,498 550,000 550,000 550,000 550,000 550,000
- - - - - -
12,485 3,000 3,000 3,000 3,000 3,000
22,463,466 22,401,200 23,134,400 22,402,900 23,202,100 24,033,300 237,809 251,800 259,400 266,500 275,800 284,300
201,247 268,700 277,000 278,300 285,300 292,300
- 15,000 15,000 15,300 15,700 16,100
439,056 535,500 551,400 560,100 576,800 592,700
2,141,763 2,703,100 2,816,300 2,910,800 3,010,800 3,097,200 2,572,561 3,084,600 2,819,800 3,011,200 3,086,400 3,163,600 5,608,522 7,023,900 7,101,500 7,123,500 7,201,100 7,280,500 669,583 667,600 667,600 667,600 667,600 667,600
23,727 50,000 50,000 51,000 52,300 53,600
11,016,156 13,529,200 13,455,200 13,764,100 14,018,200 14,262,500 708,302 868,600 907,600 935,600 966,700 993,800
446,480 1,095,300 852,400 993,300 1,018,300 1,043,800
1,154,782 1,963,900 1,760,000 1,928,900 1,985,000 2,037,600 192,626 - - - - -
24,767 35,800 35,800 36,600 37,600 38,600
217,393 35,800 35,800 36,600 37,600 38,600
177,680 198,000 200,100 203,100 208,100 213,300
177,680 198,000 200,100 203,100 208,100 213,300
8,842,249 2,627,500 3,377,500 1,425,000 1,425,000 1,425,000 404,100 712,000 712,000 726,200 726,200 740,700
2,616,000 - - - - -
278,800 332,500 401,500 440,800 431,500 436,900
287,480 798,200 692,900 820,500 825,900 831,000
136,600 171,500 147,800 181,300 195,200 202,900
3,722,980 2,014,200 1,954,200 2,168,800 2,178,800 2,211,500 25,570,296 20,904,100 21,334,200 20,086,600 20,429,500 20,781,200 Continued
59 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Water Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
Revenues Over/(Under) Expenditures 185,469 3,423,291 4,822,112 560,012 3,613,142 FUND BALANCES - END OF YEAR $ 9,324,498 $ 12,747,789 $ 17,569,901 $ 18,129,913 $ 21,743,055

CIP PROJECTS
Fiber Optic Network Connection $ 24,011 $ - $ - $ - $ - Emergency Bank Stabilization 1,228 - - - -
SCADA Upgrade 77,336 - - - -
North Airport Area Water Line Repl. 632,378 - - - -
21st Street Reservoir 1,885,258 - - - -
Dry Creek Road Water Line Replace. 85,193 - - - -
Golden Hill Reservoir Recoating 1,022,511 3,000 - - -
Tarr Well Rehabilitation 36,211 133,184 - - -
Water Rate Study 52,343 75,920 28,126 - -
West Side Water Line Replacement - 450,810 - - -
Butterfield Well Pump Repair - 42,546 - - -
Golden Hill Tank 1 Recoating - 23,365 - - 16,961
17th Street Water Line Replacement - - 30,032 522,832 - Sherwood/Sierra Bonita Line Replace. - - 73,711 1,382,679 1,582,366 Sunset/Panorama Water Line Replace. - - 31,572 32,983 1,023,970 Well Rehabilitation Set Aside - - (464) - -
Automatic Meter Reading Installation - - - 2,460,938 1,846,613 Riverside Ave Water Line Replacement - - - 16,664 13,784 Creston Road Water Line Replace. - - - - 122,219
Golden Hill Reservoir Road Resurface - - - - -
Dry Creek Well Pump Replacements - - - - -
Telemetry System Replacements - - - - -
Water Yard Security Enhancements - - - - -
Water Valve Replacements - - - - -
Orchard Booster Station Upgrades - - - - 66,392
Railroad Crossing Replacements - - - - -
Water Line Replacement & Renewal - - - - -
Elm Ct/Capitol Hill/Palm Ct Water Line - - - - 11,946
SCADA System Upgrade - - - - -
Water Main Replacement Set Aside - - - - -
Via Fuchia Main Repair - - - - -
Ag River Well Abandonmen - - - - -
Lower Water Yard South End Culver RSP - - - - -
Total $ 3,816,469 $ 728,825 $ 162,977 $ 4,416,096 $ 4,684,251 60 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
(3,106,830) 1,497,100 1,800,200 2,316,300 2,772,600 3,252,100 $ 18,636,225 $ 20,133,325 $ 21,933,525 $ 24,249,825 $ 27,022,425 $ 30,274,525 $ - $ - $ - $ - $ - $ -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
1,514,186 - - - - -
- - - - - -
1,073,423 - - - - -
- - - - - -
- 425,000 425,000 425,000 425,000 425,000
109,952 105,000 105,000 - - -
549,425 - - - - -
- - - - - -
160,000 160,000 - - - -
1,787,313 - - - - -
- 97,500 97,500 - - -
330,000 - - - - -
475,000 - - - - -
128,621 - - - - -
- 750,000 1,500,000 - - -
800,000 800,000 800,000 800,000 800,000 800,000
546,429 - - - - -
130,000 - - - - -
1,237,900 200,000 200,000 200,000 200,000 200,000
- - 250,000 - - -
- 60,000 - - - -
- 30,000 - - - -
$ 8,842,249 $ 2,627,500 $ 3,377,500 $ 1,425,000 $ 1,425,000 $ 1,425,000 Concluded
61 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Wastewater Fund
The Wastewater Enterprise Fund is a self-supporting utility fund responsible for the collection, treatment, and disposal of wastewater generated by residential, commercial, and industrial customers throughout the City. Wastewater Fund operations include utility billing, wastewater collection system maintenance, wastewater treatment plant operations, waste source control programs, recycled water operations, and the ongoing maintenance and replacement of critical wastewater infrastructure. As an enterprise fund, the Wastewater Fund relies primarily on user charges and fees to support operations, capital improvements, regulatory compliance, and debt service obligations.

The Wastewater Enterprise Fund is currently in a maintenance- and debt-intensive phase, largely as a result of strategic investments made over the past decade to modernize and improve the City’s wastewater system. These investments included major wastewater treatment plant upgrades to meet increasingly stringent state and federal regulatory requirements, construction of tertiary treatment facilities to support future recycled water production, and initial investments in recycled water distribution infrastructure. While expansion of the recycled water distribution system is currently on hold, significant infrastructure has already been constructed, and the fund is now in the long-term repayment phase of these investments. The City’s wastewater treatment plant upgrades and recycled water facilities were specifically identified in prior planning efforts as necessary
investments to ensure regulatory compliance, protect
water resources, and position the City for future water sustainability initiatives.

The Wastewater Fund currently carries several
significant debt obligations, including bonds and State Revolving Fund loans associated with treatment plant
improvements, tertiary treatment facilities, and
recycled water infrastructure. Collectively, these
obligations total approximately $4.0 million in annual
debt service payments. As recognized in the City’s
2021 Wastewater Rate Study, these debt obligations
were anticipated and incorporated into long-term
financial planning, with wastewater rate adjustments
structured to maintain the enterprise as a financially
self-supporting utility while meeting all debt coverage and regulatory requirements.

Charges for
Sewer Service
93%
Developer
Connection
Fees
4%
All Other
Revenue
3%
Wastewater Revenue Sources
Treatment
58%
Sewer CIP
17%
Collection
9%
Transfers
9%
All Other
Operations
7%
Wastewater Expenditures by Function
Maturity Date-FY 39/40
Maturity Date-FY 48/49
Maturity Date-FY 31/22
Maturity Date-FY 30/31
$- $10 $20 $30
Treatment Plant Upgrade
Tertiary Treatment Facilities
Wastewater Bonds
Recycled Water Distribution
System
Millions
Wastewater Outstanding Debt as of June 30, 2025
62 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Wastewater Fund
Financially, the fund remains stable and is performing generally as anticipated following implementation of the current rate plan. Total annual revenues are projected to remain relatively stable at approximately $14.8 million to $15.0 million over the next several fiscal years. Recent revenue growth has been driven primarily by continued residential development on the east side of the City and the addition of new customer connections. While this growth provides incremental revenue increases, the overall financial structure of the wastewater enterprise remains largely influenced by fixed operating costs, debt service obligations, and regulatory compliance requirements.

Expenditures fluctuate in the near term due to the timing of capital projects, including a significant one-time capital investment programmed in FY 2025-26. This results in a temporary reduction in fund balance; however, expenditures are projected to normalize in subsequent years. Beginning in FY 2026-27, the fund is anticipated to return to modest annual operating surpluses, allowing for gradual rebuilding of reserves while continuing to fund ongoing operational, maintenance, and capital improvement needs.

Consistent with previous rate studies, the wastewater enterprise is characterized by a high proportion of fixed costs, estimated at approximately 80 percent of total expenditures. These costs include treatment plant operations, collection system maintenance, debt service obligations, internal service fund charges, regulatory compliance activities, and staffing necessary to maintain reliable service. As a result, stable and predictable revenue streams remain critical regardless of fluctuations in wastewater flows or customer usage patterns.

Looking ahead, the City will continue investing in the maintenance and rehabilitation of its wastewater collection system, treatment facilities, and supporting infrastructure. These investments are guided by the Wastewater Collection System Renewal Strategy and Master Plan, which identified significant long-term infrastructure replacement needs necessary to preserve system reliability and maintain compliance with state and federal regulations.

The Wastewater Fund remains stable and is performing generally as anticipated following implementation of the prior rate plan. The current financial position reflects the transition from a period of significant capital investment into a longterm repayment and maintenance phase. Similar to the Water Fund, it will be important for the City to update the Wastewater Master Plan and conduct a comprehensive wastewater rate study. The last preapproved wastewater rate adjustment became effective in April 2025, and future planning efforts will be necessary to ensure revenues remain aligned with the full cost of service, reflect updated capital and regulatory requirements, and maintain the long-term financial sustainability of the enterprise. Periodic updates will also help the City proactively address infrastructure needs, maintain appropriate reserve levels, and avoid the need for more significant rate adjustments in future years. $-
$5
$10
$15
$20
$25
20/21
Actual
21/22
Actual
22/23
Actual
23/24
Actual
24/25
Actual
25/26
Projected
26/27
Budget
27/28
Budget
28/29
Forecast
29/30
Forecast
30/31
Forecast
Millions
Wastewater Fund Revenues, Expenditures & Reserves by Fiscal Year Revenues Expenditures Reserves
63 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Wastewater Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual

REVENUES
# S Charges for Wastewater Service $ 9,422,390 $ 11,819,561 $ 12,341,715 $ 12,931,123 $ 13,941,983 Charges for Recycled Water Service - - 3,080 8,219 13,753 ## Wastewater Connection Fees 215,805 361,504 728,915 422,868 735,908 ## All Other Charges 36,519 88,435 280,376 151,715 220,685 ##Use of Money & Property 12,369 (167,278) 25,678 401,959 657,368 ## Proceeds from Debt Issuance - - - 1,546,598 -
##Grant Revenues 4,491 105,170 43,054 3,599,346 -
##Other Revenues 1,374 - 5,898 26,407 8,400
Total Revenues 9,692,948 12,207,392 13,428,716 19,088,235 15,578,097

EXPENDITURES
Utility Billing
Personnel Services 176,802 192,057 211,930 225,234 240,119 Operating Expenses 179,697 201,483 208,054 198,010 198,873 Capital Outlay - - - - -
Total Utility Billing 356,499 393,540 419,984 423,244 438,992 Stormwater Management
Personnel Services 225,919 237,490 5,083 - -
Operating Expenses 68,832 50,500 65,998 78,591 133,428
Debt Service 1,562 - - - -
Total Stormwater Management 296,313 287,990 71,081 78,591 133,428 Sewer Collection
Personnel Services 736,931 858,561 832,108 714,920 919,964 Operating Expenses 291,159 226,714 253,699 282,168 354,267 Debt Service 6,249 - - - -
Capital Outlay 198,606 2,135 - - 11,833
Total Sewer Collection 1,232,945 1,087,410 1,085,807 997,088 1,286,064 Sewer Treatment
Personnel Services 1,660,076 1,685,807 1,750,568 1,967,769 2,076,630 Operating Expenses 1,535,648 1,777,380 1,579,361 1,686,903 1,711,158 Debt Service 3,616,061 3,620,048 3,628,863 3,625,956 3,629,418 Capital Outlay - 7,584 15,585 18,585 11,134
Total Sewer Treatment 6,811,785 7,090,819 6,974,377 7,299,213 7,428,340 Industrial Source Control
Personnel Services 231,771 241,676 185,618 36,878 72,407 Operating Expenses 11,467 16,357 5,185 1,294 19,300
Total Source Control 243,238 258,033 190,803 38,172 91,707 Recycled Water
Personnel Services - - 75,072 197,465 20,654
Operating Expenses - - 38 5,551 3,945
Debt Service - - - - -
Total Source Control - - 75,110 203,016 24,599
Capital Improvement Program (CIP) 1,293,406 558,165 676,943 6,289,798 1,588,460 64 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ 13,122,752 $ 13,345,300 $ 13,525,300 $ 13,705,300 $ 13,885,300 $ 14,065,300 12,621 13,000 13,000 13,000 13,000 13,000
1,038,519 775,000 775,000 775,000 775,000 775,000
226,780 225,000 225,000 225,000 225,000 225,000
352,346 400,000 400,000 400,000 400,000 400,000
- - - - - -
- - - - - -
6,000 6,000 6,000 6,000 6,000 6,000
14,759,018 14,764,300 14,944,300 15,124,300 15,304,300 15,484,300 237,817 251,800 259,400 266,500 275,800 284,300
199,637 259,300 267,400 268,700 275,200 282,000
- 5,000 5,200 5,200 5,300 5,400
437,454 516,100 532,000 540,400 556,300 571,700
- - - - - -
92,005 - - - - -
- - - - - -
92,005 - - - - -
904,151 1,021,000 1,059,400 1,086,200 1,123,100 1,155,200 406,597 640,600 401,100 531,300 544,500 557,900
- - - - - -
- 12,000 12,000 12,200 12,500 12,800
1,310,748 1,673,600 1,472,500 1,629,700 1,680,100 1,725,900 2,256,094 2,771,300 2,885,100 2,979,300 3,083,600 3,173,900 1,289,161 1,833,400 1,833,900 1,870,400 1,917,200 1,964,900 3,624,547 3,622,600 3,624,100 3,620,400 3,621,200 3,615,500 - 10,000 10,000 10,200 10,500 10,800
7,169,802 8,237,300 8,353,100 8,480,300 8,632,500 8,765,100 140,629 150,500 154,900 158,900 164,500 169,200
32,661 43,000 43,000 43,800 44,900 46,000
173,290 193,500 197,900 202,700 209,400 215,200
- - - - - -
3,945 - - - - -
- 349,600 349,600 349,600 349,600 349,600
3,945 349,600 349,600 349,600 349,600 349,600
6,576,228 1,310,000 2,812,500 3,960,000 2,160,000 1,160,000 Continued
65 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Wastewater Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
Transfers to Other Funds
General Fund 613,883 374,723 373,357 373,357 380,200
Capital Improvement Fund - - - - -
IT Central Service Fund - 325,400 261,771 262,400 236,200 Fleet Central Service Fund - 141,032 835,054 198,171 220,638 Risk Mgmt Central Service Fund - 235,246 234,800 231,700 123,000 Total Transfers 613,883 1,076,401 1,704,982 1,065,628 960,038 Total Expenditures 10,848,069 10,752,358 11,199,087 16,394,750 11,951,628 Revenues Over/(Under) Expenditures (1,155,121) 1,455,034 2,229,629 2,693,485 3,626,469 FUND BALANCES - END OF YEAR $ 5,075,501 $ 6,530,535 $ 8,760,164 $ 11,453,649 $ 15,080,118

CIP PROJECTS
Munari Trunk Sewer Repairs $ 206,509 $ - $ - $ - $ -
Pine Street/4th Street Sewer Line 39,518 - - - -
Lot 22 Tract 2373 Land Purchase 55,522 - - - -
South River Road Manhole Replace. 290,693 - - - -
Wastwater Rate Study 26,825 - - - -
Fiber Optic Network Connection 39,011 - - - -
Airport-area Sewer Extension 60,927 - - - -
Tertiary Treatment Facility 2,118 - - - -
Lift Station Upgrades 326,346 28,205 - - 15,460
Almendra Sewer Rehabilitation 78,752 5,433 - - -
Recycled Water Distribution System 167,185 449,285 590,718 5,193,995 409,066 West Side Sewer Rehabilitation - 68,163 - - -
Airport Rd Lift Station Rehabilitation - 7,079 65,936 77,045 9,093 17th Street Sewer Line Replacement - - 20,289 299,708 - Belt Filter Press Replacement - - - 340,290 -
Treatment Plant Storm Damage - - - 206,941 -
Sewer Main Replace. 24th/Riverside - - - 16,156 -
Right-of-Way Acquisitions - - - 10,054 10,603
Elm Ct/Capitol Hill/Palm Ct Sewer Line Repla - - - 17,361 208,698 Creston Road Sewer Line Replacement - - - 21,200 850,000 Mill Rd Extension/Lift Station - - - 107,048 85,540
Salinas River Pipe Undercrossing Feasibility - - - - -
Franklin Creek Sewer Stabilization - - - - -
Sewer Line Replacement Set Aside - - - - -
Niblick Rd Sewer Upgrade - - - - -
24th Street Main Upgrade - - - - -
Treatment Plan Security Upgrades - - - - -
Creston Road Phase 2 Sewer Line - - - - -
Creston/Niblick Sewer Line Replacements - - - - -
WWTP Power Conditioning & Auxiliary Up. - - - - -
Sludge Bed/Washout Bay Replacement - - - - -
Navajo Ave Sewer Line Replacement - - - - -
Solids Handling Upgrade (design only) - - - - -
Total $ 1,293,406 $ 558,165 $ 676,943 $ 6,289,798 $ 1,588,460 66 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
380,200 518,200 518,200 528,600 528,600 539,200
2,180,000 - - - - -
238,000 252,800 305,400 335,300 328,200 332,300
66,451 622,600 561,400 666,800 670,500 674,000
115,600 118,600 102,200 125,400 135,000 140,300
2,980,251 1,512,200 1,487,200 1,656,100 1,662,300 1,685,800 18,743,723 13,792,300 15,204,800 16,818,800 15,250,200 14,473,300 (3,984,705) 972,000 (260,500) (1,694,500) 54,100 1,011,000 $ 11,095,413 $ 12,067,413 $ 11,806,913 $ 10,112,413 $ 10,166,513 $ 11,177,513 $ - $ - $ - $ - $ - $ -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - 352,500 - - -
- - - - - -
- - - - - -
- - - - - -
904,626 - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
737,664 - - - - -
4,920 - - - - -
112,616 - - 2,800,000 - -
180,100 - - - - -
86,311 - - - - -
3,909,991 740,000 1,160,000 447,000 1,160,000 1,160,000 340,000 - - - - -
300,000 - - - - -
- 100,000 - - - -
- 120,000 - - - -
- 200,000 800,000 - - -
- 150,000 - - - -
- - 500,000 - - -
- - - 713,000 - -
- - - - 1,000,000 -
$ 6,576,228 $ 1,310,000 $ 2,812,500 $ 3,960,000 $ 2,160,000 $ 1,160,000 Concluded
67 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Airport Fund
Paso Robles Municipal Airport, a 1,300-acre site located about four miles northeast of downtown Paso Robles, was originally built in 1943 as Estrella Army Airfield. Although it experienced limited military activity during World War II, it laid the foundation for the region’s future in aviation. The airport was transferred to the City of Paso Robles in 1973, leading to significant growth in industrial and general aviation development. Today, the airport features two runways, nearly 500,000 square feet of industrial space, and over 40 businesses and supports 700 jobs. The Paso Robles Municpal Airport is considered a regional airport, according to the National Plan of Integrated Airport Systems. As such, it serves a vital role in accommodating all forms of general aviation traffic, including corporate aviation, flight training, emergency medical flight services, charter flights, and recreational flying, among many others. The airport serves an area of over 2,000 square miles and is home to nearly 200 based aircraft. The airport also plays a key role for the California Department of Forestry, California Highway Patrol, and various general aviation, military, charter, and medical aviation operations.

The Airport Fund accounts for the operation, maintenance, and capital improvement activities of the Paso Robles Municipal Airport, a public-use general aviation airport that serves as an important transportation asset and economic development engine for the region. Revenues are primarily generated through hangar and ground leases, fuel sales, property rentals, user fees, and property tax allocations. Over the past five years, Airport revenues have increased significantly from approximately $1.0 million in FY
2020-21 to an estimated $1.7 million in FY 2025-26,
reflecting increased tenant activity, aviation business growth, expanded operational use of airport
facilities, and continued demand for airport services.

Airport operations continues to make substantial
progress in advancing strategic initiatives, improving
infrastructure, and strengthening operational
readiness. Staff is currently preparing a Request for
Proposal (RFP) to advance a Commercial Spaceport
licensing application with the Federal Aviation
Administration (FAA), positioning the Airport to
support emerging aerospace and advanced
technology opportunities. In support of these
efforts, the Division recently completed
development of the Airport’s first Rocket and Jet Engine Test Site (R-JETS), establishing foundational infrastructure for propulsion testing and future aerospace-related activities associated with the broader Spaceport initiative.

Long-range planning efforts also continue to move forward. The Airport’s 20-year Master Plan update is nearing completion and will provide a comprehensive roadmap for future development, infrastructure investment, and operational growth. Concept design work for a future terminal redesign has also been completed, establishing a framework for modernizing passenger and tenant facilities as demand increases. Additionally, the Division has begun implementing recommendations identified in the
recently completed Airport Security Plan, including
upgrades to physical security infrastructure, access
control systems, and network connectivity
improvements intended to enhance operational
resiliency and regulatory compliance.

The Airport Fund remains highly capital intensive, with many large-scale infrastructure projects dependent
upon federal and state grant funding partnerships. The
proposed Capital Improvement Program includes more
$-
$0.5
$1.0
$1.5
$2.0
$2.5
2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
Millions
Fiscal Year End
Airport Revenue History
Recently Completed or Underway Airport Capital Projects • Purchase of Second Wind Way Hangar
• Apron and Helipad Rehabilitation
• Propeller Drive Road Extension
• Airfield Electrical Upgrade
• Wright Way Road Construction
• Repaint Runway 1-19
• Master Plan Update
• Engine Testing Site Development
68 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Airport Fund
than $7 million in planned investments over the next several years, including taxiway rehabilitation projects, security enhancements, terminal improvements, aircraft parking and apron expansions, roadway improvements, utility infrastructure upgrades, and continued development of aerospace-related facilities. Many of these projects are anticipated to leverage FAA Airport Improvement Program grants and other external funding sources to minimize local financial impacts while preserving and modernizing critical airport infrastructure.

Looking forward, the Paso Robles Municipal Airport continues to evolve from a traditional general aviation facility into a broader economic development and aviation innovation asset for the community. While revenues and operational activity continue to trend positively, the Airport also faces significant long-term infrastructure needs associated with accommodating future growth. Planned improvements such as terminal expansion, taxiway and airfield upgrades, additional aircraft parking, hangar development, utility improvements, and continued aerospace infrastructure investment will require ongoing strategic planning, phased capital implementation, and successful grant funding partnerships. Maintaining this balance between operational sustainability, infrastructure preservation, and economic opportunity will be essential to ensuring the Airport remains a valuable regional asset for decades to come.

Note: the above depiction is only a conceptual design and has not been formally approved. 69 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Airport Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual

REVENUES
##Charges for Services $ 213,649 $ 116,000 $ 146,353 $ 222,270 $ 211,427 ## Property Taxes 61,505 70,482 84,111 89,898 113,692
##Use of Money & Property 743,490 634,025 887,669 1,210,938 1,222,045 ##Other Revenues 1,963 1,308 10,624 1,069 (1,472)
Total Revenues 1,020,607 821,815 1,128,757 1,524,175 1,545,692

EXPENDITURES
Airport Operations
Personnel Services 259,895 323,051 346,413 374,709 583,885 Operating Expenses 211,814 162,561 371,720 459,839 315,969 Debt Service 54,151 49,465 49,465 49,465 49,465
Capital Outlay 8,967 - - 4,112 32,514
Total Airport Operations 534,827 535,077 767,598 888,125 981,833 Capital Improvement Program (CIP)
## Grant Revenues - 1,153,658 166,029 465,388 171,930
Project Expense 211,566 1,070,975 384,651 1,466,626 1,636,503 Net CIP Expenses (211,566) 82,683 (218,622) (1,001,238) (1,464,573) Transfers to Other Funds
General Fund 144,098 35,972 44,949 44,949 48,900
IT Central Service Fund - 80,600 90,200 100,700 57,500
Fleet Central Service Fund - 49,344 102,888 28,703 37,877 Risk Mgmt Central Service Fund - 17,585 24,500 24,200 14,300 Total Transfers 144,098 183,501 262,537 198,552 158,577 Total Expenditures 890,491 635,895 1,248,757 2,087,915 2,604,983 Revenues Over/(Under) Expenditures 130,116 185,920 (120,000) (563,740) (1,059,291) FUND BALANCES - END OF YEAR $ 3,201,189 $ 3,387,109 $ 3,267,109 $ 2,703,369 $ 1,644,078

CIP PROJECTS
Second Wind Way Hangar $ 188,750 $ - $ - $ - $ -
Ramp Resurfacing 922 - - - -
Apron and Helipad Rehabilitation 350 - 107,847 - -
Propeller Drive Road Extension 21,007 2,005 1,845 31,711 23,019 Airfield Electrical Upgrade 537 1,029,993 70,777 15,567 87,739 4860 Wing Way Building Upgrades - 3,159 - - -
Wright Way Road Construction - 35,818 204,182 783,956 811,559 Runway 1-19 Repaint - - - 519,385 24,715
Pavement Maintenance Plan - - - 116,007 396,581
Master Plan Update - - - - 231,743
Engine Testing Site Development - - - - 50,077
Parking Lot Improvements - - - - -
Security Enhancements - - - - -
Taxiway A - North of Bravo Rehabilitation - - - - -
70 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ 419,491 $ 457,000 $ 473,400 $ 483,400 $ 498,400 $ 506,400 130,580 150,200 165,200 176,800 189,200 202,400
1,159,088 1,367,500 1,400,400 1,434,300 1,469,300 1,505,200 1,466 2,000 2,000 2,000 2,000 1,002,000
1,710,625 1,976,700 2,041,000 2,096,500 2,158,900 3,216,000 692,626 824,600 877,700 913,600 944,500 971,500
388,859 414,900 422,100 426,800 437,600 448,600
49,465 49,500 49,500 49,500 49,500 49,400
54,903 175,000 - - - -
1,185,853 1,464,000 1,349,300 1,389,900 1,431,600 1,469,500 660,482 5,589,800 491,400 5,690,000 396,900 11,981,500
1,725,160 5,633,000 1,385,000 6,600,000 420,000 17,318,200 (1,064,678) (43,200) (893,600) (910,000) (23,100) (5,336,700) 48,900 222,600 222,600 227,100 227,100 231,600
58,000 71,800 98,000 95,800 97,100 99,500
108,286 211,100 78,200 88,800 89,800 90,700
13,000 25,200 21,700 26,600 28,700 29,800
228,186 530,700 420,500 438,300 442,700 451,600
2,478,717 2,037,900 2,663,400 2,738,200 1,897,400 7,257,800 (768,092) (61,200) (622,400) (641,700) 261,500 (4,041,800) $ 875,986 $ 814,786 $ 192,386 $ (449,314) $ (187,814) $ (4,229,614) $ - $ - $ - $ - $ - $ -
- - - - - -
- - - - - -
590 - - - - 2,377,200
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
408,257 - - - - -
69,923 - - - - -
300,000 - - - - -
205,000 - - - - -
297,460 4,100,000 - - - -
Continued
71 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Airport Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
CIP PROJECTS-continued
Terminal Remodel Project - - - - 11,070
Terminal Building Renovation - - - - -
Helicopter Parking Expansion - - - - -
Reconstruct Terminal Ramp and Aircraft Park - - - - -
Rocket Engine Test Site 1 - - - - -
Construct Taxiway H - - - - -
Transient Apron Expansion - Phase 1 - - - - -
Total $ 211,566 $ 1,070,975 $ 384,651 $ 1,466,626 $ 1,636,503 72 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
443,930 833,000 365,000 - - -
- 700,000 500,000 500,000 - -
- - 520,000 6,100,000 - -
- - - - 420,000 4,900,000
- - - - - 2,233,600
- - - - - 3,219,300
- - - - - 4,588,100
$ 1,725,160 $ 5,633,000 $ 1,385,000 $ 6,600,000 $ 420,000 $ 17,318,200 Concluded
73 Attachment 3

THIS PAGE IS INTENTIONALLY LEFT BLANK
74 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Solid Waste Fund
The Solid Waste Fund was established in FY 2022-23 to provide dedicated financial and operational oversight of the City's solid waste, recycling, organics diversion, and landfill management activities. The creation of the fund reflects the increasing complexity of California's solid waste regulatory environment and the need for transparent financial planning associated with waste management services. A primary driver behind the fund's establishment was implementation of Senate Bill (SB) 1383, which requires jurisdictions to significantly reduce organic waste disposal, expand edible food recovery programs, implement organics collection services, and conduct ongoing contamination monitoring and regulatory reporting.

Unlike many municipal services, all solid waste services within the City are provided through contracts with private operators. Paso Robles Waste & Recycle serves as the City's exclusive franchise hauler and is responsible for residential, commercial, recycling, and organics collection services throughout the community. Pacific Waste Services operates the City-owned landfill under a long-term operating agreement and is responsible for landfill operations, maintenance, and regulatory compliance activities. While these services are provided by private firms, the City maintains oversight responsibility for franchise administration, contract compliance, rate administration, regulatory reporting, environmental monitoring, and long-term planning associated with the community's solid waste system.

The City also plays an active role in regional solid waste planning through its membership in the San Luis Obispo County Integrated Waste Management Authority (IWMA). The IWMA is a joint powers authority comprised of the County of San Luis Obispo and the seven incorporated cities within the county. The Authority coordinates regional waste reduction programs, public education initiatives, household hazardous waste collection, recycling programs, and compliance efforts associated with state waste diversion and organics recycling mandates. Through participation on the IWMA Board of Directors and various technical committees, the City helps shape regional solid waste policies and programs while leveraging shared resources to meet increasingly complex state regulatory requirements.

In conjunction with the Solid Waste Fund, the City maintains a separate Closure, Post-Closure, and Corrective Action Fund, which serves as a legally required financial assurance mechanism for future landfill environmental obligations. These obligations include final landfill closure activities, ongoing groundwater and methane monitoring, maintenance of landfill infrastructure, regulatory compliance requirements, and any necessary environmental remediation efforts. As of FY 2025- 26, the City has approximately $5.8 million reserved within the closure fund for these future obligations, which is approximately $600,000 above the minimum funding level required by the most recent engineering and financial assurance estimates. This reserve position provides additional financial security while helping ensure the City remains compliant with state and federal landfill regulations.

Financially, the Solid Waste Fund is projected to remain stable and self-supporting over the long term. Total revenues are projected to increase from approximately $3.7 million in FY 2025-26 to $4.6 million by FY 2030-31. Operating expenditures are expected to increase at a more moderate pace, allowing annual operating surpluses to be generated throughout the forecast period. Over the next several years, landfill operations and capital expenditures will continue to focus on regulatory compliance, environmental stewardship, and long-term operational sustainability. Major priorities include supporting SB 1383 implementation requirements, maintaining landfill permits and regulatory approvals, advancing environmental monitoring programs, and funding partial closure activities associated with completed landfill disposal areas.
75 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Solid Waste Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual

REVENUES
##Charges for Service $ - $ - $ - $ - $ 2,880,873
# All Other Charges - - - 190,000 190,000
# Use of Money & Property - - - - (3,257)
## Interfund Transfers In - - 572,942 756,630 -
Total Revenues - - 572,942 946,630 3,067,616

EXPENDITURES
Landfill Maintenance
Personnel Services - - 29,742 182,016 198,871
Operating Expenses - - 405,086 456,156 2,468,234
Capital Outlay - - - - -
Total Landfill Maintenance - - 434,828 638,172 2,667,105 Capital Improvement Program - - 25,874 190,426 -
Transfers to Other Funds
General Fund - - - - 12,300
IT Central Service Fund - - - - 2,400
Risk Mgmt Central Service Fund - - - - 11,900
Landfill Closure, Postclosure - - 180,000 180,000 250,000 Total Transfers - - 180,000 180,000 276,600
Total Expenditures - - 640,702 1,008,598 2,943,705
Revenues Over/(Under) Expenditures - - (67,760) (61,968) 123,911 FUND BALANCES - END OF YEAR $ - $ - $ (67,760) $ (129,728) $ (5,817) Capital Projects
Gas System Improvement $ - $ - $ 9,999 $ - $ -
Composting Facility - - 15,875 134,465 -
Portable Water Tower - - - 55,961 -
Groundwater Well Monitoring - - - - -
Flare/Blower System Replacement - - - - -
Total $ - $ - $ 25,874 $ 190,426 $ -
76 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ 3,562,799 $ 3,970,000 $ 4,050,000 $ 4,171,500 $ 4,296,600 $ 4,425,500 190,000 190,000 190,000 190,000 190,000 190,000
(4,178) - - - - -
- - - - - -
3,748,621 4,160,000 4,240,000 4,361,500 4,486,600 4,615,500 155,687 222,300 229,100 235,000 243,300 250,400
2,720,164 2,827,700 2,897,100 2,910,500 2,983,400 3,058,100 23,513 42,000 26,000 34,700 35,500 36,400
2,899,364 3,092,000 3,152,200 3,180,200 3,262,200 3,344,900 - 699,800 - - - -
12,300 84,000 84,000 85,700 85,700 87,400
2,400 2,700 3,200 3,500 3,400 3,500
16,000 31,500 27,200 33,300 35,800 37,300
250,000 250,000 250,000 250,000 250,000 250,000
280,700 368,200 364,400 372,500 374,900 378,200
3,180,064 4,160,000 3,516,600 3,552,700 3,637,100 3,723,100 568,557 - 723,400 808,800 849,500 892,400
$ 562,740 $ 562,740 $ 1,286,140 $ 2,094,940 $ 2,944,440 $ 3,836,840 $ - $ - $ - $ - $ - $ -
- - - - - -
- - - - - -
- 400,000 - - - -
- 299,800 - - - -
$ - $ 699,800 $ - $ - $ - $ -
77 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Information Technology Internal Service Fund
The Information Technology (IT) Fund is an Internal Service Fund established to account for the centralized costs of providing technology services to City departments. Internal Service Funds are commonly used by local governments to efficiently manage and allocate shared support services, ensuring that departments receiving those services bear an equitable share of the associated costs. Rather than funding technology expenditures directly within each department, the City consolidates information technology
operations into a single fund and allocates costs to
operating funds based on their relative use of
technology resources and services.

The Information Technology Division provides citywide
support for the systems, infrastructure, and
technology resources that enable the delivery of
municipal services. Responsibilities include network
administration, cybersecurity, data storage and backup
systems, cloud services, enterprise software
applications, telephone and communications systems,
public safety technology, GIS support, technology
procurement, user support, and maintenance of the
City's computer and technology infrastructure. The
Division plays a critical role in maintaining secure and reliable access to information systems used
throughout the organization, supporting both day-to-day operations and long-term organizational efficiency.

In addition to supporting ongoing operations, the fund serves as the City's primary mechanism for planning and funding the replacement of computers, servers, network equipment, software, and other technology assets. To ensure technology remains current, secure, and reliable, replacement costs are accumulated and allocated to departments based on anticipated replacement needs. These contributions help ensure adequate resources are available to replace aging technology and avoid large one-time expenditures within departmental operating budgets.

Funding for Information Technology services is recovered through annual cost allocations charged to the departments and funds benefiting from these services. The current
allocation methodology distributes costs approximately
67% to the General Fund, 16% to the Water Fund, 13% to
the Wastewater Fund, 4% to the Airport Fund, and less than 1% to the Solid Waste Fund.

As technology continues to evolve, the Information
Technology Division is also taking a leading role in
evaluating and implementing emerging technologies,
including Artificial Intelligence (AI) tools. AI has the potential to improve organizational efficiency by assisting with research, document preparation, data analysis, customer service, and routine administrative tasks. Recognizing both the opportunities and risks associated with these technologies, the City is currently developing an Artificial Intelligence Policy and implementation guidelines to establish appropriate governance, security, privacy, and ethical standards for AI use. The goal is to provide employees with tools that can enhance productivity and decision-making while ensuring that professional judgment, human oversight, and accountability remain central to City operations. AI is intended to serve as a tool to assist staff—not replace critical thinking, independent analysis, or professional expertise—and all AI-generated content will continue to require appropriate review and validation by City personnel prior to use.
- 50,000 100,000 150,000 200,000 250,000 300,000
Police
Admin Services
Fire
Water
Community Services
Wastewater
CMO/CC
CDD
Public Works
Airport
Solid Waste
Replacement Setaside
General Fund
67%
Water Fund
16%
Wastewater
Fund
13%
Airport Fund
4%
Solid Waste
Fund
<1%
Allocation by Fund
78 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Information Technology Internal Service Fund
Financially, the fund remains stable and maintains adequate reserves to support future technology replacement needs.

The fund has accumulated reserve balances of approximately $1.9 million as of FY 2024-25 and is projected to maintain reserve levels near or above $1.0 million throughout the forecast period despite planned investments in technology infrastructure and equipment replacement. Annual expenditures fluctuate based on replacement schedules and major technology initiatives, while ongoing operational costs continue to reflect growing cybersecurity requirements, software licensing expenses, cloud-based services, and technology modernization efforts. Below is a summary of estimated cost of replacement by department/fund:

DEPARTMENT FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 CITY MANAGER’S OFFICE/CITY COUNCIL 163,700 - - 8,100 1,500 ADMINISTRATIVE SERVICES 23,100 14,500 32,600 239,100 -
POLICE 56,100 294,700 91,600 21,100 603,000
FIRE & EMERGENCY SERVICES 16,300 17,000 7,200 12,300 402,700 PUBLIC WORKS 4,800 10,700 14,300 7,300 18,700
COMMUNITY SERVICES 19,700 74,900 6,600 17,500 -
COMMUNITY DEVELOPMENT 6,000 6,000 10,700 28,800 10,100
WATER - 1,500 20,500 32,600 -
WASTEWATER - 6,300 9,000 11,700 3,200
AIRPORT - - - 2,000 -
SOLID WASTE 2,200 - - -
TOTAL CAPITAL REPLACEMENT SCHEDULE 291,900 425,600 192,500 380,500 1,039,200 Looking forward, the Information Technology Division will continue to focus on maintaining secure and reliable technology systems while advancing modernization initiatives that improve organizational efficiency, cybersecurity, business continuity, and service delivery. Key priorities include continued replacement of aging technology assets, enhancement of cybersecurity protections, expansion of cloud-based solutions, modernization of public safety technologies, improvement of network infrastructure, and implementation of emerging technologies that support both operational effectiveness and customer service across the organization.
79 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Information Technology Internal Service Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual

REVENUES
Use of Money and Property $ - $ (33,193) $ 5,395 $ 71,785 $ 87,894 Transfers From:

General Fund 208,700 1,122,298 1,448,164 1,569,602 1,978,100 L&L District Fund 300 4,000 2,650 2,350 -
Water Fund - 348,900 246,900 271,000 276,800
Wastewater Fund - 325,400 261,771 262,400 236,200
Solid Waste Fund - - - - 2,400
Airport Fund - 80,600 90,200 100,700 57,500
Total Revenues 209,000 1,848,005 2,055,080 2,277,837 2,638,894

EXPENDITURES
Information Technology Operations
Personnel Services - 807,293 893,208 819,811 929,415
Operating Expenses 12,331 737,065 872,948 1,125,119 667,611 ##Capital Outlay 200,865 - 15,166 - 154,637
Total IT Operations 213,196 1,544,358 1,781,322 1,944,930 1,751,663 Equipment and Software Replacement
# City Manager's Office 10,032 7,582 6,066 1,080 8,479
# Administrative Services 36,862 35,697 2,046 - 15,218
# Police 28,305 17,106 124,515 56,038 111,965
# Fire and Emergency Services 36,011 16,837 17,590 38,952 # Public Works 8,791 3,137 960 81,769
# Community Services 20,578 22,613 23,947 5,506 47,098
# Community Development 16,070 10,720 8,552 - 132,600
# Water Operations - 4,101 9,211 - 85,838
# Wastewater Operations - 21,654 29,054 - 59,477
Solid Waste Operations - - - - 799
# Airport Operations - 3,072 6,215 - 13,445
Total IT Replacements 156,649 142,519 228,156 62,624 595,640 Total Expenditures 369,845 1,686,877 2,009,478 2,007,554 2,347,303 Revenues Over/(Under) Expenditures (160,845) 161,128 45,602 270,283 291,591 RESERVE BALANCES - END OF YEAR $ 1,163,724 $ 1,324,852 $ 1,370,454 $ 1,640,737 $ 1,932,328 80 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ - $ - $ - $ - $ - $ -
1,991,200 1,759,500 2,041,200 2,201,300 2,163,600 2,185,600 - - - - - -
278,800 332,500 401,500 440,800 431,500 436,900
238,000 252,800 305,400 335,300 328,200 332,300
2,400 2,700 3,200 3,500 3,400 3,500
58,000 71,800 98,000 95,800 97,100 99,500
2,568,400 2,419,300 2,849,300 3,076,700 3,023,800 3,057,800 932,662 972,200 993,300 1,010,400 1,037,000 1,067,300
1,235,972 1,434,100 1,356,600 1,372,300 1,406,700 1,441,800 3,590 5,000 5,000 5,100 5,200 5,300
2,172,224 2,411,300 2,354,900 2,387,800 2,448,900 2,514,400 2,700 163,700 - - 8,100 1,500
216,704 23,100 14,500 32,600 239,100 -
146,593 56,100 294,700 91,600 21,100 603,000
170,700 16,300 17,000 7,200 12,300 402,700
10,000 4,800 10,700 14,300 7,300 18,700
76,118 19,700 74,900 6,600 17,500 -
13,722 6,000 6,000 10,700 28,800 10,100
289,552 - 1,500 20,500 32,600 -
165,877 - 6,300 9,000 11,700 3,200
- 2,200 - - - -
7,100 - - - 2,000 -
1,099,066 291,900 425,600 192,500 380,500 1,039,200
3,271,290 2,703,200 2,780,500 2,580,300 2,829,400 3,553,600 (702,890) (283,900) 68,800 496,400 194,400 (495,800)
$ 1,229,438 $ 945,538 $ 1,014,338 $ 1,510,738 $ 1,705,138 $ 1,209,338 81 Attachment 3

CITY OF EL PASO DE ROBLES

IT EQUIPMENT REPLACEMENT SCHEDULE
For Fiscal Years 2026-27 and 2027-28
Category Description

CITY MANAGER'S OFFICE/CITY COUNCIL
Audio/Video 2 projectors, video-sound switch, mics, dvd players, recorder 8 $ 162,100 $ - PC HP Z2 SFF G9 Workstation Desktop PC 4 1,600 -
Total City Manager's Office/City Council 163,700 -

ADMINISTRATIVE SERVICES
Laptop Lenovo ThinkPad T16 32/512 3-year, dock 4 - 2,500 Laptop MS Surface LS 14" I7-11370H 16/512Gb dock 4 - 2,200 Laptop MS Surface LS i7-13700H 16/512GB 4 - 5,600
Network Check Point 1530 5 - 3,000
PC HP E600G9 Mini i5-12500T 16GB 256GB 4 - 1,200
PC HP E800G9 Mini i7-12500T 16GB 512GB 4 2,300 -
PC HP Z2-G9 i9-12900 64GB 4Tb 32" LCD 4 4,800 -
Server HP DL360G10 XS-4215R 32GB 3x480Gb 4 16,000 -
Total Administrative Services 23,100 14,500
POLICE
Copier Canon Color Copier C257iF 5 2,200 -
Laptop MS Surface LS 14" I5-11300H 16/256Gb dock 4 - 2,200 Laptop MS SurfacePro-8 I5-1145G7 16,256Gb LTE Dock 4 3,600 - Laptop MS SurfacePro-8 I5-1145G7 8, 128Gb 4 1,600 3,200 Laptop MS SurfacePro-9 i5-1245U 4 - 3,800
MDC Getac A140G2 i5-10210U 16/512GB 14" 5 - 157,100
MDC Getac UX10G2 i5-10210U 16/512GB 10" w/dock 5 - 10,200 Misc Avigilon Dell Server and storage 2x 96TB+160TB 5 - 98,500 Misc Dell Server and Rimage DVD/BR backup 5 48,700 -
PC HP E600G9 Mini i5-12500T 16GB 256GB 4 - 1,200
PC HP Z2 SFF G9 Workstation Desktop PC 4 - 3,200
PC HP Z2-G9 i7-13700K 32/512GB 24" LCD 4 - 13,800
PC HP Z2-G9 SFF i7-1370 16/512GB 24" LCD 4 - 1,500
Total Police 56,100 294,700

FIRE AND EMERGENCY SERVICES
Copier Canon Color Copier C257iF 5 - 2,500
Laptop MS SurfaceLaptop4 R5 8,256Gb 14" 4 8,800 -
Laptop MS SurfacePro-7+ I5-1135g7 8,256Gb 12" LTE Dock 4 2,100 - Laptop MS SurfacePro-8 I5-1145G7 16,256Gb LTE Dock 4 2,100 - Laptop MS SurfacePro-8 I5-1145G7 8, 128Gb 4 1,800 -
MDC iPad Pro 13" 256Gb LTE w/ X-Naut dock 5 - 1,900
PC HP E600G6 Mini i5-12500T 16GB 256GB 4 - 1,200
PC HP Z2 SFF G9 Workstation Desktop PC 4 - 6,400
PC HP Z2-G9 i7-13700K 32/512GB 4 - 2,000
PC HP Z2-G9 SFF i7-1370 16/512GB 24" LCD 4 1,500 3,000
Total Fire and Emergency Services 16,300 17,000

PUBLIC WORKS
Laptop MS Surface LS 14" I7-11370H 16/512Gb dock 4 - 2,200 Laptop MS Surface LS i7-13700H 16/512GB 4 - 2,800
Est. Life
FY 2026-27
Budget
FY 2027-28
Budget
82 Attachment 3

CITY OF EL PASO DE ROBLES

IT EQUIPMENT REPLACEMENT SCHEDULE
For Fiscal Years 2026-27 and 2027-28
Category Description
Laptop Thinkpad T16G2 i7-1365U 16/512GB 4 - 3,600
PC HP Elite Mini 600 G9 Desktop Computer 4 - 800
PC HP Mini E800G6 I7-13700 16/512GB (Listed as G9) 4 - 1,300 PC HP Z2 SFF G9 Workstation Desktop PC 4 4,800 -
Total Public Works 4,800 10,700

COMMUNITY SERVICES
Copier Canon Color Copier C257iF 5 - 2,500
Copier ITC Paystation Elite and NetZcore software 5 12,500 - Laptop HP Elite Mini 800 G9 i7-12700T 16/512GB 4 - 1,300 Laptop HP Mini E800G6 I7-13700 16/512GB (Listed as G9) 4 - 1,300 Laptop MS SurfacePro-9 i5-1245U 4 7,200 6,000
Laptop Thinkpad P16sG2 i7-1360P 16/512GB 4 - 1,900
Laptop Thinkpad T16G2 i7-1365U 16/512GB 4 - 5,400
Misc Bibliotheca single-aisle gate 5 - 16,500
PC Dell Opti 7410 AIO i5-13500 16/256G/24" 4 - 26,000
PC HP Elite Mini 800 G9 i7-12700T 512/16GB 4 - 1,300
PC HP Mini E800G6 I7-13700 16/512GB 4 - 1,300
PC HP Z2-G9 SFF i7-1370 16/512GB 24" LCD 4 - 3,000
PC LE AIO 3i P-8505 256GB/8G/21.5" 4 - 8,400
Total Community Services 19,700 74,900

COMMUNITY DEVELOPMENT
Laptop MS SurfacePro-7+ i5-1135G7, 8, 256, LTE, Dock 4 1,900 - Laptop MS SurfacePro-8 I5-1145G7 16,256Gb LTE Dock 4 2,100 2,000 Laptop MS SurfacePro-8 I5-1145G7 8,128Gb LTE Dock 4 - 4,000 Laptop MS SurfacePro-9 i5-1245U, 16, 256gb, Dock 4 2,000 - Total Community Development 6,000 6,000

WATER OPERATIONS
PC HP Z2-G9 SFF i7-1370 16/512GB 24" LCD 4 - 1,500
Total Water Operations - 1,500

WASTEWATER OPERATIONS
Laptop MS SurfacePro-8 I5-1145G7 16,256Gb LTE Dock 4 - 4,200 Laptop MS SurfacePro-9 i5-1245U 4 - 2,100
Total Wastewater Operations - 6,300

SOLID WASTE OPERATIONS
Laptop MS Surface Laptop 5 i7-1265U 256/16gb 32" LCD 4 2,200 Total Solid Waste Operations 2,200 -
TOTAL CITYWIDE $ 291,900 $ 425,600
Est. Life
FY 2026-27
Budget
FY 2027-28
Budget
83 Attachment 3

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84 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Fleet and Equipment Internal Service Fund
The Fleet and Equipment Fund is an Internal Service Fund established to account for the acquisition, maintenance, repair, replacement, and management of the City's vehicle and equipment fleet. Internal Service Funds are used to centralize costs associated with shared support services and allocate those costs to departments benefiting from the service. This approach allows the City to proactively plan for vehicle and equipment replacement while ensuring costs are distributed equitably among operating departments.

The Fleet Division supports virtually every City service by maintaining a diverse inventory of vehicles and
equipment used for public safety, infrastructure
maintenance, utility operations, parks maintenance,
community services, airport operations, and
administrative functions. The fleet includes police
patrol vehicles, fire apparatus, mowers, utility trucks, heavy equipment, maintenance vehicles, trailers, and
specialized operational equipment necessary to
provide municipal services. The Fleet Division is
responsible for preventative maintenance, repairs,
equipment replacement planning, fuel management,
warranty administration, regulatory compliance, and asset lifecycle management.

A key function of the Fleet Fund is the long-term replacement of vehicles and equipment. Rather than relying on large one-time appropriations, funds contribute annually to replacement reserves based on anticipated asset lifecycles and replacement costs. This funding strategy allows the City to systematically replace aging vehicles and equipment before maintenance costs become excessive or operational reliability is compromised. However, due to revenue constraints in the general fund, the replacement set-aside amount has been reduced by 20%. This is only a short-term budget solution.

Maintaining an adequate replacement reserve is particularly important for public safety and utility operations, where equipment reliability directly impacts service delivery and emergency response capabilities.

Financially, the Fleet Fund remains well positioned to
support future replacement needs. Reserve balances have grown from approximately $3.8 million in FY 2020-21 to
more than $8.6 million in FY 2024-25 and are projected to remain strong throughout the forecast period despite
significant planned replacement expenditures. The City's five-year replacement program includes ongoing
investments in public safety vehicles, heavy equipment, utility fleet assets, and other operational equipment
necessary to maintain reliable municipal services. The
forecast reflects the cyclical nature of fleet replacement, with expenditures varying significantly from year to year depending on the timing of major equipment purchases.

Looking forward, fleet management continues to face a rapidly changing regulatory and economic environment. California has adopted increasingly aggressive emissions reduction goals that will require public agencies to transition portions of their vehicle fleets toward zero-emission technologies over time. While the timing and applicability of these regulations continue to evolve, future fleet replacement planning will need to consider electric vehicles, charging infrastructure requirements, vehicle availability, operational suitability, and long-term lifecycle costs. The Fleet Division will continue to focus on proactive asset management, preventative maintenance, equipment reliability, and long-term financial sustainability.
$- $200,000 $400,000 $600,000 $800,000 $1,000,000
Police
Water
Fire
Wastewater
Public Works
Community Services
Airport
Comm Dev
Admin Services
Replacement Setaside
General Fund
77% Water Fund
12%
Wastewater
Fund
9%
Airport Fund
2%
Allocation by Fund
85 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Fleet Internal Service Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual

REVENUES
Use of Money and Property $ 22 $ 12,690 $ 59,653 $ 600,996 $ 606,641 Other Revenues - - 1,574 - 288,000
Transfers From:

General Fund 1,253,657 2,081,826 2,398,523 2,332,118 2,493,625 Supplemental Sales Tax Fund - - 587,000 2,504,000 -
IT Internal Service Fund - 7,386 350 483 768
L&L District Fund 5,405 5,400 35,065 51,946 -
Water Fund - 749,645 400,990 454,844 696,062
Wastewater Fund - 141,032 835,054 198,171 220,638
Airport Fund - 49,344 102,888 28,703 37,877
Total Revenues 1,259,084 3,047,323 4,421,097 6,171,261 4,343,611

EXPENDITURES
Fleet Operations
Personnel Services - 303,730 405,287 462,500 515,731
Operating Expenses - 720,650 752,712 756,102 953,275
Capital Outlay - - - - -
Total Fleet Operations - 1,024,380 1,157,999 1,218,602 1,469,006 Fleet Debt Service
Fire and Emergency Services 118,551 118,551 118,551 59,842 59,841 Public Works 8,331 19,267 20,829 20,828 10,414
Community Services 14,059 3,124 3,124 3,124 1,562
Community Development 7,811 7,811 7,811 7,811 3,905
Water Operations - 9,373 9,373 9,373 4,686
Wastewater Operations - 7,811 6,249 6,249 3,124
Airport Operations - 4,686 4,686 4,686 2,343
Total Fleet Debt Service 148,752 170,623 170,623 111,913 85,875 Fleet Replacement
Administrative Services 35,808 - - - -
Police 74,250 - 701,292 1,350,080 410,197
Fire and Emergency Services 3,600 - 235,737 - 1,255,921 Public Works 54,187 149,432 523,025 322,530 343,940
Community Services 84,995 90,080 160,044 - 219,165
Community Development - 30,702 73,657 33,229 -
Water Operations - 498,580 366,747 260,286 305,067
Wastewater Operations - - - 27,852 336,327
Airport Operations - - 87,464 7,868 16,981
Total Fleet Replacements 252,840 768,794 2,147,966 2,001,845 2,887,598 Total Expenditures 401,592 1,963,797 3,476,588 3,332,360 4,442,479 Revenues Over/(Under) Expenditures 857,492 1,083,526 944,509 2,838,901 (98,868) RESERVE BALANCES - END OF YEAR $ 3,849,032 $ 4,932,558 $ 5,877,067 $ 8,715,968 $ 8,617,100 86 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ 204,365 $ - $ - $ - $ - $ -
- - - - - -
2,522,108 3,325,900 2,878,500 3,346,300 3,379,600 3,411,100 680,000 770,600 - - - -
220 - - - - -
- 58,200 10,200 10,200 10,200 10,200
287,480 798,200 692,900 820,500 825,900 831,000
66,451 622,600 561,400 666,800 670,500 674,000
108,286 211,100 78,200 88,800 89,800 90,700
3,868,910 5,786,600 4,221,200 4,932,600 4,976,000 5,017,000 534,881 547,500 563,800 578,600 598,900 616,300
880,870 891,300 913,000 920,200 943,300 966,900
8,019 15,000 - - - -
1,423,770 1,453,800 1,476,800 1,498,800 1,542,200 1,583,200 - - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
868,617 125,000 - 631,200 2,194,400 86,100
2,975,166 1,118,700 86,900 451,600 295,900 707,800
404,622 234,200 56,500 799,900 785,200 55,200
45,493 122,700 43,000 507,300 158,600 -
51,286 - - 86,000 74,800 -
273,003 374,100 8,900 372,800 493,000 338,400
- 800,900 14,300 600,300 882,600 -
95,756 373,600 - 44,300 - -
4,713,943 3,149,200 209,600 3,493,400 4,884,500 1,187,500 6,137,713 4,603,000 1,686,400 4,992,200 6,426,700 2,770,700 (2,268,803) 1,183,600 2,534,800 (59,600) (1,450,700) 2,246,300 $ 6,348,297 $ 7,531,897 $ 10,066,697 $ 10,007,097 $ 8,556,397 $ 10,802,697 87 Attachment 3

CITY OF EL PASO DE ROBLES

FLEET AND EQUIPMENT REPLACEMENT SCHEDULE
For Fiscal Years 2026-27 and 2027-28
Vehicle # Description
POLICE
ADD SPECIAL ENFORCEMENT TEAM VEHICLE 5 $ 62,000 $ -
ADD LIEUTENANT VEHICLE 5 63,000 -
TOTAL POLICE 125,000 -

FIRE AND EMERGENCY SERVICES
223 HACKNEY BUILD UP SALES & SPARTAN CHASSIS 10 660,000 - N/A CARDIAC MONITOR/DEFIBR 8 340,200 -
N/A HURST EXTRICATION EQUIPMENT 10 31,600 -
ADD CHEVROLET TAHOE 10 86,900 -
203 CHEVROLET TAHOE 10 - 86,900
TOTAL FIRE AND EMERGENCY SERVICES 1,118,700 86,900

PUBLIC WORKS
N/A PROLINK EDGE VEHICLE DIAGNOSTICS SCAN 5 6,200 -
ADD 3/4 TON TRUCK 10 71,000 -
ADD LEAF VACUUM TRAILER 10 48,000 -
ADD TRACKED SKID STEER 15 109,000 -
641 2018 FORD F-250 CREW CAB 4X2 10 - 56,500
TOTAL PUBLIC WORKS 234,200 56,500

COMMUNITY SERVICES
412 KUBOTA ZD323-60 MOWER 10 22,700 -
441 VERMEER WOOD/BRUSH CHIPPER-PIONEER PK 10 30,000 -
403 JOHN DEERE 560NM GATOR TX 10 13,000 -
436 JOHN DEERE 560NM GATOR TX 10 13,000 -
454 JOHN DEERE Z945M EFI ZTRAK 5 23,000 -
ADD SMALL UTILITY TRAILER 10 9,000 -
ADD SELF LEVELING ATTACHMENT 10 12,000 -
593 2018 FORD F-250 REGULAR CAB 10 - 43,000
TOTAL COMMUNITY SERVICES 122,700 43,000

WATER OPERATIONS
N/A STANDBY GENERATOR 15 44,100 -
300 2013 FORD F150 4X2 PICKUP 10 35,900 -
329 2016 FORD F-250 REGULAR CAB 4X2 10 42,000 -
313 2016 FORD F-250 4X4 CREW CAB 10 56,500 -
N/A GOULDS LINESHAFT PUMP 12WALC- FOX WELL 10 56,000 -
527 EXTENDED CAB PICKUP 10 47,600 -
ADD GENIE Z-45 ARTICULATING LIFT 15 92,000
N/A 6"OMNI C2 100CFT-WTR METER-MIDDLE SCHOOL 10 - 8,900 TOTAL WATER OPERATIONS 374,100 8,900

WASTEWATER OPERATIONS
507 KUBOTA ROUGH TERRAIN VEHICLE 10 33,100 -
508 2016 POLARIS RANGER EXT S 10 18,800 -
501 2009 FORD ESCAPE HYBRID 10 58,000 -
532 VAC-CON CLEANER - V-312LHA 10 631,000 -
Est. Life
FY 2026-27
Budget
FY 2027-28
Budget
88 Attachment 3

CITY OF EL PASO DE ROBLES

FLEET AND EQUIPMENT REPLACEMENT SCHEDULE
For Fiscal Years 2026-27 and 2027-28
Vehicle # Description
ADD 1/2 TON TRUCK 60,000
N/A VERISIGHT PRO PUSH CAMERA 10 - 14,300
TOTAL WASTEWATER OPERATIONS 800,900 14,300

AIRPORT OPERATIONS
811 TYMCO SWEEPER 10 240,600
ADD PAINT STRIPER 10 17,000
ADD F250 W UTILITY BOX 10 71,000
ADD LARGE TRACTOR 15 45,000
TOTAL AIRPORT OPERATIONS 373,600 -
TOTAL CITYWIDE $ 3,149,200 $ 209,600
Est. Life
FY 2026-27
Budget
FY 2027-28
Budget
89 Attachment 3

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90 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Risk Management Internal Service Fund
The Risk Management Fund is an Internal Service Fund established to account for the costs associated with the City's risk management, insurance, safety, and claims administration programs. Internal Service Funds are used to centralize shared support services and allocate costs to the departments and funds benefiting from those services. This approach allows the City to manage insurance costs, workplace safety programs, liability claims, and risk mitigation efforts in a coordinated and financially sustainable manner.

The fund supports a variety of risk management activities including workers' compensation administration, general liability claims management, property and casualty insurance coverage, safety and loss prevention programs, employee injury reporting, regulatory compliance, and risk-related training. These programs help protect the City's financial resources while supporting a safe working environment for employees and minimizing potential liability exposures.

The City participates in the California Joint Powers Insurance Authority (CJPIA), one of the largest public agency risk-sharing pools in California. Through this partnership, the City joins more than 100 local government agencies in pooling resources to obtain liability, workers' compensation, property, and other insurance coverages that would otherwise be significantly more costly if purchased independently. CJPIA combines self-insurance, excess insurance, and reinsurance programs to provide comprehensive coverage while leveraging the collective purchasing power and risk-sharing benefits of its member agencies. Participation in the Authority also provides access to specialized risk management services, safety programs, training resources, claims administration, legal support, and loss prevention expertise.

Like many public agencies throughout California, the City continues to face increasing insurance and risk management costs driven by inflation, rising construction and replacement costs, increasing litigation expenses, workers' compensation claim severity, and evolving regulatory requirements. In addition, cyber liability, data security, and technology-related risks continue to emerge as important areas of focus as municipal operations become increasingly reliant on technology systems and digital services. These trends have
placed upward pressure on insurance premiums
and reserve requirements across the local
government sector.

Looking forward, the City will continue to
emphasize proactive risk management practices,
employee safety training, claims reduction
strategies, and loss prevention efforts to help
mitigate future liabilities and control long-term
costs. By maintaining strong partnerships with
CJPIA, investing in workplace safety initiatives, and
actively managing operational risks, the City seeks
to protect public resources while ensuring the
continued delivery of essential municipal services.
$-
$0.5
$1.0
$1.5
$2.0
$2.5
21-22 22-23 23-24 24-25 25-26 26-27 27-28
Millions
Fiscal Year
General Liability Insurance Premium
91 Attachment 3

CITY OF EL PASO DE ROBLES

FUND OVERVIEW
Risk Management Internal Service Fund
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual

REVENUES
Insurance Reimbursements $ - $ 59,646 $ 94,485 $ 24,185 $ 52,703 Use of Money and Property - (3,671) (8,466) 5,525 10,159 Transfers From:

General Fund - 1,783,369 1,358,700 1,427,700 689,395
Downtown Parking Fund - - 9,600 - -
American Rescue Plan Act Fund - - - - 1,197,305
L&L District Fund - 62,863 65,800 - -
Water Fund - 340,177 408,500 403,100 149,500
Wastewater Fund - 235,246 234,800 231,700 123,000
Solid Waste Fund - - - - 11,900
Airport Fund - 17,585 24,500 24,200 14,300
Total Revenues - 2,495,215 2,187,919 2,116,410 2,248,262

EXPENDITURES
Risk Management Operations
Personnel Services - - 84,640 97,796 107,233
Insurance Premiums - 1,832,398 1,939,517 1,866,673 1,962,525 Operating Expenses - 47,202 133,154 79,846 62,181
Total Risk Management Operations - 1,879,600 2,157,311 2,044,315 2,131,939 Revenues Over/(Under) Expenditures - 615,615 30,608 72,095 116,323 RESERVE BALANCES - END OF YEAR $ - $ 615,615 $ 646,223 $ 718,318 $ 834,641 92 Attachment 3

FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
$ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000
2,000 2,000 2,000 2,000 2,000 2,000
1,715,700 1,766,100 1,522,300 1,867,500 2,009,800 2,089,200 - - - - - -
- - - - - -
- 19,000 16,400 20,100 21,600 22,500
136,600 171,500 147,800 181,300 195,200 202,900
115,600 118,600 102,200 125,400 135,000 140,300
16,000 31,500 27,200 33,300 35,800 37,300
13,000 25,200 21,700 26,600 28,700 29,800
2,048,900 2,183,900 1,889,600 2,306,200 2,478,100 2,574,000 110,596 111,300 114,100 117,000 121,000 124,600
1,772,465 1,889,600 1,946,300 1,956,300 2,005,200 2,055,300 6,532 305,400 417,700 500,600 643,600 800,700
1,889,593 2,306,300 2,478,100 2,573,900 2,769,800 2,980,600 159,307 (122,400) (588,500) (267,700) (291,700) (406,600) $ 993,948 $ 871,548 $ 283,048 $ 15,348 $ (276,352) $ (682,952) 93 Attachment 3

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94 Attachment 3

CITY OF EL PASO DE ROBLES

AUTHORIZED POSITIONS
95 Attachment 3

CITY OF EL PASO DE ROBLES

AUTHORIZED POSITIONS
For Fiscal Years 2026-27 and 2027-28
As a service-oriented organization, the City of Paso Robles relies on its employees to deliver the wide range of programs and services that residents, businesses, and visitors depend upon each day. Unlike private sector organizations that may rely heavily on manufacturing, inventory, or production assets, local governments primarily provide services through people. Police officers, firefighters, public works maintenance personnel, utility operators, planners, engineers, recreation staff, librarians, administrative professionals, and many others work together to provide essential services that support public safety, infrastructure, economic development, and quality of life throughout the community.

Because municipal services are labor-intensive, personnel costs represent the City's largest operating expenditure.

Salaries, wages, retirement contributions, healthcare benefits, workers' compensation, payroll taxes, and other employeerelated costs collectively account for more than half of the City's annual operating expenditures. As a result, workforce planning and personnel management play a critical role in maintaining long-term fiscal sustainability while ensuring service levels meet community expectations.

The City currently maintains authorized staffing levels across eight departments and a variety of operating funds to support both General Fund and enterprise operations. Staffing levels are continually evaluated to balance operational needs, service demands, organizational efficiency, succession planning, and available financial resources. Position additions, reclassifications, and organizational changes included in this budget are intended to address evolving service requirements while maintaining the City's commitment to responsible fiscal stewardship.

As discussed previously, in response to flattening revenues, staff recommends limited personnel adjustments. These
include eliminating one police commander position, adding two police lieutenant positions, reclassifying four existing police officer positions to a police corporal classification over two years, and reclassifying one existing part-time police records technician to full-time status. Taken together, total authorized staffing would increase modestly from 312.44 to 313.97 full-time equivalents (FTE), primarily funded through the Supplemental Sales Tax Fund.

An important factor contributing to the stability of this budget is the successful negotiation of new labor
agreements with each of the City's bargaining units. These agreements establish compensation, benefits, and working conditions for a three-year term, providing a high degree of certainty regarding personnel costs throughout the City's two-year budget cycle. This predictability allows the City to more accurately forecast future expenditures, develop
sustainable financial plans, and focus on strategic service delivery priorities while maintaining positive labor relations with its workforce.

The following pages summarize the City's authorized
positions by department and fund and provide an overview of staffing changes included in the Fiscal Years 2026-27 and 2027-28 Operating and Capital Budget.
- 20 40 60 80 100
City Manger's Office
Admin Services
Comm Dev
Community Services
Public Works
Utilities
Fire
Police
Authorized Position by Department
General Fund SST Fund All Other Funds
$-
$10
$20
$30
$40
$50
$60
$70
23-24
Actual
24-25
Actual
25-26
Projected
26-27
Budget
27-28
Budget
Millions
Total Personnel Cost by Fiscal Year
96 Attachment 3

CITY OF EL PASO DE ROBLES

SUMMARY OF AUTHORIZED POSITIONS BY DEPARTMENT AND FUND
For Fiscal Years 2023-24 through 2027-28
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Projected
FY 2026-27
Budget
FY 2027-28
Budget

BY DEPARTMENT
City Manager's Office 6.00 6.00 6.00 6.00 6.00
Administrative Services 15.00 16.00 16.00 16.00 16.00
Police Department 86.94 86.47 87.47 89.00 89.00
Emergency Services 43.00 44.00 50.00 50.00 50.00
Public Works 36.00 41.00 42.00 42.00 42.00
Community Services 36.11 38.11 38.11 38.11 38.11
Community Development 22.86 22.86 23.86 23.86 23.86
Utilities 48.00 48.00 49.00 49.00 49.00
Citywide Total 293.91 302.44 312.44 313.97 313.97

BY FUND
General Fund
City Manager's Office 6.00 6.00 6.00 6.00 6.00
Administrative Services 9.40 10.40 10.50 10.50 10.50
Police Department 56.94 57.47 57.47 58.00 58.00
Emergency Services 28.00 28.00 28.00 28.00 28.00
Public Works 26.30 27.30 27.30 25.20 25.20
Community Services 36.11 38.11 38.11 38.11 38.11
Community Development 22.86 22.86 23.86 23.86 23.86
Subtotal General Fund 185.61 190.14 191.24 189.67 189.67 Supplemental Sales Tax Fund
Police Department 28.00 29.00 30.00 31.00 31.00
Emergency Services 15.00 16.00 22.00 22.00 22.00
Public Works 2.00 5.00 5.00 5.00 5.00
Subtotal SST Fund 45.00 50.00 57.00 58.00 58.00
All Other Funds
IT Internal Service Fund 5.00 5.00 5.00 5.00 5.00
Fleet Internal Service Fund 3.50 3.50 3.50 3.70 3.70
Risk Management ISF 0.50 0.50 0.50 0.50 0.50
Downtown Parking Fund 2.00 - - - -
L&L District Fund 1.00 1.00 1.00 3.10 3.10
Water Fund 21.55 21.55 23.00 23.00 23.00
Sewer Fund 25.55 25.55 25.00 25.00 25.00
Airport Fund 3.20 4.20 5.20 5.00 5.00
Solid Waste Fund 1.00 1.00 1.00 1.00 1.00
Subtotal All Other Funds 63.30 62.30 64.20 66.30 66.30
Citywide Total 293.91 302.44 312.44 313.97 313.97
97 Attachment 3