Paso Robles City Council
June 16, 2026

CITY OF EL PASO DE ROBLES

APPENDICES
Fiscal Policy

10. No less than semi-annually, there will be a comprehensive review of the operations in comparison to the existing budget. Projections of revenues and expenditures through the end of the fiscal year will be prepared and reviewed by the City Manager, the Director of Administrative Services, and/or their designees, with a report and presentation made to City Council.

VI. BUDGETING IN TIMES OF FINANCIAL DIFFICULTY & FINANCIAL RECOVERY AND GROWTH

1. When faced with financial difficulty, the City shall identify budget balancing strategies that address both near- and long-term budget gaps, while also minimizing the impact of budget reductions to the community and employees.

2. Depending on the financial difficulty being experienced, near- and long-term budget balancing strategies may be needed over multiples years. An important consideration in developing and implementing budget balancing strategies is identifying the timeframe for fixing the problem and bringing about structural balance. Utilizing reserves and other nearterm budget balancing solutions can soften the impact of reductions to programs and services. However, it is imperative that these near-term solutions be used judiciously in order to maintain the City’s overall fiscal health. Should near-term solutions be overutilized, the magnitude of reductions required later would be amplified.

3. The City has a set of preferred near-term and long-term budget balancing strategies and approaches in times of financial difficult, as follows:

Near-Term Budget Balancing Strategies:
a. Reduce General Fund Reserves: Section VIII –Reserving Objectives states that the minimum reserves level of the General Fund is 30% of General Fund revenues. A reduction in General Fund reserves can be utilized in difficult budget years as part of the budget balancing strategies. Should this strategy be needed, it is recommended that no more than 10% of reserves be used since reserves are onetime in nature. The use of reserves for ongoing operational expenditures shall be limited and is not a long-term operational funding source. Additionally, it would be appropriate to utilize reserves outside of the reserving objectives for one-time, non-operating items, such as Capital Projects, as long as it meets the City Council goals and policies, priorities, and direction.
b. Defer capital improvement projects that require General Fund support: This option saves money in the near-term but if these types of projects are continuously deferred, City facilities and systems may deteriorate, and the cost of repairs may increase over time.
c. Minimize building maintenance expenditures: Similar to deferring capital improvement projects that require General Fund support, this option saves General Fund in the near term but over time if maintenance is deferred, City facilities may deteriorate, leading to higher repair costs.
d. Reduce or eliminate the General Fund contribution to maintain professional services contracts with local non-profit organizations that support tourism and/or 229 Attachment 3

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APPENDICES
Fiscal Policy
generate income (directly or indirectly): These organizations include, but not limited to, Downtown Paso Robles Main Street Association, Paso Robles Chamber of Commerce, and Paso Robles Wine Alliance.
e. Reduce or eliminate the General Fund contribution towards employee travel, training, and conferences: The Employee Development program typically receives an annual General Fund contribution to pay for the employees to receive continuing education including succession planning, departmental organizational assessments and training. In difficult budget years, reserves and designations can be used to fund these operations; however, in the longer term, some or all of these programs may have to be reduced or eliminated if the General Fund contribution were reduced or discontinued.
f. Reduce or eliminate the amount of set aside monies for Vehicle, Equipment and Information Technology Equipment: To ease the fiscal burden of large purchases of equipment that are in service for several years, such as vehicles, it is City policy to set funds aside evenly over the life of the piece of equipment so that there are adequate funds available for replacement. In times of financial difficulty, some or all of this money could be redirected to the General Fund. However, the impact is that over time, the City may not have sufficient funds to replace outdated or obsolete equipment and systems.
g. Layoff Prevention Plan: The City has an adopted layoff prevention plan that outlines personnel actions that can be undertaken to reduce personnel costs which includes: a hiring freeze, voluntary reduction incentives, reducing temporary work force, defer negotiated annual wage adjustments, defer merit pay increases, work furloughs, and then lastly, if needed, work force reductions.

Long-Term Budget Balancing Strategies:
a. Priority Driven: One of the starting points of the budget process is to identify Council priorities so staff can craft budget proposals that align with these priorities.

The City’s current priorities are as follows (in order):
i. Meet legal mandates;
ii. Meet debt service requirements
iii. Public health and safety including police and emergency (fire) services iv. Roads
b. All Departments Participate: While departments receive different levels of funding due to priorities, departmental revenue sources, and program designs (amongst many other variables); all departments shall participate in the closing of a budget gap. More specifically, no department shall be exempt from budget reductions. c. Proportional Reductions: Instead of cutting all operations by the same amount across the board, proportional growth and reductions shall be taken into consideration. More specifically, staff could pursue reductions by department in relation to the amount of growth during times of financial growth. The rationale is that when in times of financial stability, some departments experience significant 230 Attachment 3

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APPENDICES
Fiscal Policy
growth in expenditures and staffing due to increases in demand and revenues. In times when demand and corresponding revenues have slowed, expenditures shall be scaled back accordingly. Conversely, some departments grow very little over time, and as a result they may not be scaled back to the same extent as other departments.
d. Detailed Budget Reduction Lists: The City Manager shall require departments to incorporate a prioritized list of resource/expenditure reductions into their annual budget submittals. Reductions with the least impact upon programs and services shall be the first in line for reduction. The concept is that departments are the experts in their respective fields and are in the best position to recommend budget reductions in line with the Budget Goals and Policies, Council priorities and direction, and detailed budget instructions. If reductions are necessary, targeted reduction amounts are included as part of the detailed budget instructions provided to departments.
e. Mid-Year Budget Reductions: Mid-year reductions may be necessary in any given fiscal year depending upon the fiscal climate or action at other levels of government at any particular time. The intent of the mid-year reductions is to help keep the current year budget in balance and to create additional fund balance at year-end for use as a funding source in the subsequent budget year. f. Engage Employee Unions and Associations: Labor costs make up a majority of the total City’s budget. As a result, salary and benefit costs have the most significant influence upon expenditures. City staff and negotiators shall continue to work with employees and employee associations to create opportunities to curtail labor costs.

4. The goal of the recovery process is to ensure that the City remains adaptable to changing conditions and able to regenerate in the face of setbacks. Recovery from financial downturn is a journey that requires leadership, skill, and the ability to strike an appropriate balance in spending within priority areas and replenishing reserve balances. To ensure longterm fiscal stability, the City carefully evaluates increases to contingencies, reserves, and designations while paying close attention to additional expenditures for programs and employee wages in times of recovery. Continued compliance with the Council-adopted Budget Goals and Policies is crucial to assuring the ongoing fiscal health of the City.

5. In times of financial recovery and growth, the City aims to achieve a balance in financial security, programs and services, and salaries and benefits. a. Financial Security: In times when the City has adequate discretionary funds, there shall be a balance between the restoration of programs and services and the funding of the reserves, contingencies and designations that have been reduced to balance the budget in prior years. The City aims to maintain healthy reserves, designations, contingencies, and low debt levels to allow for future organizational stability and continuity of services. See Section VIII- Reserve Objectives for further detail. b. Programs and Services: This spending area represents expenditures for the services that the City provides to its many and varied customers. Additions to programs and 231 Attachment 3

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Fiscal Policy
services are based on a thorough evaluation of need and expected results. If a department believes that additional resources are required to meet the needs of its customers or the community, requests shall be part of the overall budget process. It is not recommended that program and services changes occur outside of the budget process because it is prudent that all service level changes across all departments be evaluated in the same timeframe.
c. Salaries and Benefits: The City takes a strategic approach to managing salary and benefit expense. City staff and negotiators work with employees and employee associations to manage salary and benefit expense to make sure that labor agreements are sustainable in the long-term. Employee prevailing wage adjustments are negotiated with the intent to strike a balance between what the City is able to afford, while still providing competitive salary and benefits for employees so that the recruitment and retention of employees is not compromised.

VII. RESERVES

1. With respect to reserves, as a small, non-economically diverse city, we need larger reserves than other cities our size, for several reasons:
a. Infrastructure and facilities are just as expensive as those in a larger city, and as a less densely populated city, infrastructure like roadways is more expensive per capita to maintain.
b. A reserve policy as a percentage of the General Fund revenues does not go very far when the General Fund is small, as it is in our smaller City. We need to have a sufficient dollar amount to be prepared for local emergencies. c. We remain susceptible to multiple potential disasters at one time. For example, an earthquake or significant wildfire could occur during a pandemic.

2. Reserve levels shall be explicitly adjusted based on the economic cycle. Levels shall be based on a multi-year trend line, not a single year, and therefore increased in good years.

3. To address unanticipated emergency and contingency needs of the City, and to secure the continued financial well-being of the City, various reserves shall be maintained as follows:
a. Unrestricted Reserves – The City shall maintain unrestricted reserves of no less than 30% of the actual 10-year revenue trend.
b. Reserve for Self Insurance - provides funding of a risk management program whereby the City obtains insurance contracts for catastrophic losses, but maintains relatively high deductible or retention limits on operating equipment and maintains no insurance contracts on certain exposures. Minimum reserves shall be established by the JPA.
c. Reserve for Capital Asset Replacement - provides a replacement fund based on equipment replacement of capital and operating assets.
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Fiscal Policy
d. Reserve for Debt Service – provides funds in accordance with debt issuance documents, including the official statement and trustee agreement. The amount of reserve is established by bond covenants.
e. Reserves for Water and Wastewater Funds – shall be maintained at 25% of operating expenses plus $1.0 million as a reserve for contingencies (i.e., unanticipated fluctuations in revenue collections or operating expenditures).

VIII. CAPITAL IMPROVEMENT PROGRAM

1. The Capital Improvement Program will be developed and implemented so as to protect the City's investment in capital infrastructure and facilities through timely and adequate maintenance and replacement of those assets. The Program shall also include newly acquired or constructed capital infrastructure and facilities.

2. The Capital Improvement Program shall include all capital infrastructure and facilities required and/or anticipated during the General Plan build-out timeline. However, the Capital Improvement Program need specifically identify only those projects necessary to maintain an acceptable level of service delivery for the next two years including each project’s cost and funding sources.

3. The Capital Improvement Program will be updated bi-annually in conjunction with the twoyear operating budget.

4. The City will grant priority to funding projects that support economic development or will have a direct influence on achieving productivity/revenue gains for the City.

5. The Capital Improvement Program will reflect the various master plans and related studies identifying infrastructure needs of the City.

6. Various fees and charges identified by various plans such as the AB 1600 Plan (analysis of infrastructure needs of the City and the fees and charges necessary to meet said needs) shall be reviewed and modified, as required by State law.

7. The City will prepare periodic reports of progress and expenditures on capital projects for review by the City Council.
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APPENDICES
Fund Structure and Description of Funds

FUND NUMBER AND NAME FUND DESCRIPTION
100 – General
Used for all financial resources not accounted for in
another fund. The general fund is the main operating
fund of the City and includes police, fire and
emergency, recreation, library, etc. services.
101 - Capital Improvement Program
The Capital Improvement Program (CIP) is a capital
investment plan that supports the quality of life by
providing for the design, construction, and renovation
of major capital projects that benefit a broad segment
of the community. The program is designed to protect,
preserve, and enhance the City’s infrastructure, extend useful life of public facilities, and improve and enhance the delivery of City services.
103 – Supplemental Sales Tax
The voters of Paso Robles approved Measure J-20 and
I-24, a one-cent and half-cent supplemental sales tax.

The main priorities for spending SST revenue are for
fire and emergency services, police services, and street and repair maintenance.
112 – Information Technology Internal Service
Used to account for information technology (IT)
maintenance, operations, repair and replacement of IT
and related equipment.
115 – Economic Vitality Fund
Funded by one-time SB 1090 funds to be utilized for
economic development activity in preparation for the
projected economic impacts associated with the
decommission of Diablo Canyon.
117 – Citizen Option Public Safety (COPS) Grant State grant restricted to fund law enforcement capital outlay needs.
125 – Fleet Maintenance Internal Service Used to account for fleet and equipment maintenance, operations, repair and replacement citywide.
127 – Facility Deferred Maintenance/Replacement Used to account for funds set aside for replacement, maintenance, and repair of City facilities.
128 – Risk Management Internal Service
Used to account for general liability insurance
premiums as well as expenditures associated with
liability claims both internal and external.
200 – State Gas Tax
Receipts and expenditures of money apportioned
under the Streets and Highways Code Sections 2105,
2106, 2107, and 2107.5.
206 – Transportation Development Act- Article 8a
The 1/4% sales tax levied statewide for local
transportation purposes. In 1971, the 6% sales tax levy was extended to gasoline purchases and divided into
two categories; Article 8a, which is used for streets
and roads and Article 8c, which is restricted for transit. 207 – Transit Operations
Funds used specifically for transit maintenance and
improvement projects as specified by the
Transportation Development Act.
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APPENDICES
Fund Structure and Description of Funds

FUND NUMBER AND NAME FUND DESCRIPTION
209 – Road Maintenance and Rehabilitation (SB1)
Road Maintenance and Rehabilitation Account.

Provides funding for roadway maintenance, repair, and
reconstruction under new Gas Tax funding.
210 – Voluntary Certified Access Specialist Program
Certified Access Specialist Program fee. State
mandated fee collected with City Business License
fees.
211, 212, 213, 216, 223, 231 – Development Impact
Fee Funds
Development Impact Fees assessed and collected
which are used to construct public facilities due to the need for expanded services. Fees are collected for
transportation, public safety facilities, general
government facilities, parks and recreation facilities, library facilities, bridge development, storm drain
development, and bike and pedestrian pathways.
225, 228, 232, 235, 236 – Specific Plans
Funds collected from the payment of Development
Impact Fees as identified in the Borkey, Union/46,
Chandler Ranch and Olsen Beechwood Specific Plans
for public facilities and infrastructure as well as funds set aside for pre-study reports for Airport Road.
227 – Community Development Block Grant
Federal grant funds received from the Department of
Housing and Urban Development for the rehabilitation
of low- and moderate-income housing.
233 – Cal Home Loan Program
State grant funds from the Department of Housing and
Community Development to enable low-income
households to become or remain homeowners.
240 – Library Contribution
308 – Landscape and Lighting District
Finances the ongoing maintenance and operations
costs of street lighting and landscaped mediums and
parkways.
310 – Community Facilities District
Accounts for funds for public services such as fire
protection and suppression, police protection, and
recreation programs for new developments within the
community facilities district boundaries
320 – Art in Public Places
In accordance with Municipal Code Chapter 3.21, onehalf of the equivalent TOT revenues received shall be deposited into this fund to support Visual Arts in Public Places Program
401 – Senior Citizen Trust Funds received and expended by the Senior Advisory Committee.
403 – Pension Trust Funds set aside in a Section 115 Trust Fund to be used for future pension costs.
409 – PEG Fund Public Education and Government Channels Fee. These funds are received from Charter Communications and
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APPENDICES
Fund Structure and Description of Funds

FUND NUMBER AND NAME FUND DESCRIPTION
are to be used for public broadcasting equipment for
City meetings.
506 – Measure D General Obligation Bonds Long-term debt service transactions relating to the Measure D GO Bonds Debt.
600 – Water Operations
Funds used specifically for the City's water production, transmission, and distribution system. Also includes
fees collected from developers connecting to the
water system.
601 – Wastewater (sewer) Operations
Funds used specifically for the City's sewer collection and treatment system. Also includes fees collected
from developers connecting to the sewer system.
602 – Airport Operations Funds used specifically for the City's airport. 611 – Landfill Closure, Postclosure & Corrective Action Fund
Funds set aside by the City to cover any landfill
contingencies that might arise after decommissioning
the landfill.
612 – Solid Waste
Funds used specifically for the landfill maintenance
and operations; and recycling and waste reduction in
compliance with Senate Bill 1383.
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APPENDICES
Glossary

Account- A separate financial reporting unit. All budgetary transactions are recorded in accounts.

Accrual Basis- Sometimes called “full accrual” basis. A basis of accounting in which revenues are recognized when earned regardless of when they are received, and expenses are recorded at the time the liability is incurred, regardless of when it is paid.

Accumulated Depreciation- The amount of depreciation that has accumulated to date during the existing useful life of City assets.

Actuarial- A person or methodology that makes determinations or required contributions to achieve future funding levels that address risk and time.

Adopted Budget- Formal action is taken by the City Council to set the financial plan (expenditures, revenues, positions) for the fiscal year.

Adjusted Appropriations- Total appropriations minus appropriations for one time activity, debt service and non-operating transfers to other funds.

Ad Valorem Tax- A tax levied on the assessed value of real estate and personal property. This tax is also known as property tax.

Agency Funds- These funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies.

Appropriation- A legislative act authorizing the expenditure of a designated amount of public funds for a specific purpose.

American Rescue Plan Act (ARPA)- The American Rescue Plan Act of 2021 is a $1.9 trillion economic stimulus bill. Within ARPA, the Coronavirus State and Local Fiscal Recovery Fund provides $350 billion for states, municipalities, counties, tribes, and territories, including $130.2 billion for local governments split evenly between municipalities and counties. The City’s share of this funding equates to approximately $5.5 million.

This fund was created to account for these funds and house the activity associated with efforts funded by ARPA.

Americans with Disabilities Act- Enacted on July 26, 1990, the Americans with Disabilities Act gives civil rights protections to individuals with disabilities similar to those provided to individuals based on race, color, sex, national origin, age, and religion. The Americans with Disabilities Act guarantees equal opportunity for individuals with disabilities in public accommodations, employment, transportation, State and local government services, and telecommunications.
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APPENDICES
Glossary

Assessed Value (AV)- A value established by the County Assessor which approximates fair-market value of real or personal property or fair-market value at the time of sale, change in ownership or completion of construction adjusted by the annual California Consumer Price Index not to exceed 2.0% annually. By State law, 100% of the property value is used for determining the basis for levying property taxes.

Asset- Resources owned or held by a government that have monetary value.

Audit- A systematic collection of sufficient and competent evidential matter needed to attest to the fairness of management’s assertions in the financial statements, or to evaluate whether management has efficiently and effectively carried out its responsibility.

Balanced Budget- The total sum of operating revenues budgeted equal to the total amount of the operating expenditures budgeted. One-time costs may be funded through use of reserves.

Beginning/Ending Fund Balance- See Fund Balance.

Black Gold- The Black Gold Cooperative Library System, begun in 1964, creates and maintains the online public access catalog in six public libraries, bibliographic records, library automation services, and more.

Bond- Capital raised by issuing a legal promise to pay a sum of money on a specific date at a specified interest rate. Bonds are used to finance large capital projects such as buildings, streets, and bridges.

Bond Refinancing- The payoff and re-issuance of bonds to obtain better interest rates and/or bond conditions.

Budget- A plan of financial operation listing an estimate of proposed applications or expenses and the proposed means of financing them for a particular time period. The budget is proposed until it has been approved and adopted by the City Council.

Budget Calendar- A schedule of key dates and milestones that a government follows in the preparation and adoption of the budget.

Budget Document- The instrument used by the budget-making authority to present a comprehensive financial program to the City Council.

Budget Message- Included in the opening section of the budget, the Budget Message provides Council and the public with a general summary of the most important aspects of the budget, changes from previous fiscal years, and the views and recommendations of the City Manager.

Budgetary Basis- This refers to the form of accounting used throughout the budget process. These generally take one of three forms: GAAP, cash, or modified accrual. 238 Attachment 3

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APPENDICES
Glossary

Budgetary Control- The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of authorized appropriations and available revenues.

Business License Tax- A tax imposed on businesses for the privilege of conducting business within the City.

This tax is for the purpose of revenue generation and not regulatory.

California Environmental Quality Act- A State law that requires public agencies to review projects before approval to identify possible adverse effects on the environment.

California Public Employee Retirement System- The City contributes to the California Public Employee Retirements System (CalPERS), an agent multiple-employer public employee defined benefit pension plan.

CalPERS acts as a common investment and administrative agent for participating public entities within the State. Benefits provisions and all other requirements are established by State statue and City ordinance.

Capital Expenditures- Capital projects such as city buildings, general plan update, park renovations, etc.

These projects are usually multi-year and, thus, extend beyond the annual budget. Capital expenditures are supported by a five-year expenditure plan detailing funding sources and expenditure amounts.

Capital Asset/Capital Outlay- Land, buildings, improvements, machinery and equipment, and infrastructure used in operations that have initial useful lives greater than one year. The City’s policy is to capitalize all assets with costs exceeding certain minimum thresholds, $5,000 for machinery and equipment and $25,000 for buildings, improvements and infrastructure.

Carryover Balance- The difference between actual General Fund (GF) revenues received and actual GF expenditures (operating balance), plus any other GF one-time revenues or expenditures in a given fiscal year.

Central Service Fund- See internal service fund.

Certificates of Participation (COP’s) - Provides long-term financing through a lease, installment of sale agreement or loan agreement used to construct or acquire capital facilities and equipment.

Community Development Block Grant (CDBG) - A grant received from the U.S. Department of Housing and Urban Development.

Debt Service- The payment of principal and interest on borrowed funds such as loans, bonds, notes or certificates of participation according to a predetermined schedule.

Debt Service Funds- Government fund type used to account for the accumulation of resources for and the payment of interest and principal on a debt issue.

Deficit- An excess of expenditures or expenses over resources. 239 Attachment 3

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APPENDICES
Glossary

Department- The highest organizational unit with the City which is responsible for managing divisions or activities within a functional area.

Depreciation- The cost of an asset divided by its expected useful life in years.

Development Impact Fee- Fees places on the development of land or conditions required for the approval of a development project such as the donation (dedication or exaction) of certain land (or money) to specific public uses. The fees are typically justified as an offset to the future impact that development will have on existing infrastructure.

Discretionary Expenditure- An expenditure that is avoidable.

Division- An organization unit within a department that provides a specific service.

Emergency Operations Center- An Emergency Operations Center is a pre-designated facility established by the City to coordinate its overall response and support to an emergency.

Encumbrances- Expenditure obligations of the City established when an agreement for services or goods is entered into. An encumbrance crosses fiscal years until the obligation is fully paid.

Ending Balance- A fund’s accumulation of revenues over its expenditures available for appropriation.

Enterprise Funds- Used to account for an activity for which a fee or fees is charged to external users for goods or services. The City has four Enterprise Funds, Water, Wastewater, Airport, and Transit, which account for the water services, wastewater or sewer services, the municipal airport and Transit.

Environmental Impact Report- A detailed review of a proposed project, its potentially adverse environmental effects, possible changes that can be made to reduce adverse effects, and possible alternatives.

Expenditures- The use of financial resources typically spent for goods or services.

Fiduciary Funds- Used to report assets held in a trustee or agency capacity for others.

Financial Reserves- An unappropriated source of funding that can be utilized to meet unexpected budgetary needs.

Fiscal Year- A 12-month period specified for recording financial transactions. The City has specified July 1 to June 30 as its fiscal year.

Franchise- The fee paid to a municipality from a franchisee for the use of City streets and right-of-way.

Full-Time Equivalent (FTE) - Part-time and hourly positions expressed as a fraction of full-time positions (2,080 hours per year). Example: 3 positions working 20 hours a week equals 1.5 FTE’s. 240 Attachment 3

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APPENDICES
Glossary

Fund- A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.

Fund Balance- The difference between fund assets and fund liabilities; also known as fund reserves.

GANN Limit/Proposition 4- The City is required, under Article XIIIB of the State Constitution, to limit appropriations from proceeds of taxes. The annual appropriation limit is based on data received from the State, including various growth measures such as population, CPI and nonresidential construction changes.

Gas Tax- Administered by the State Board of Equalization, this is a per gallon tax on fuel used to propel a motor vehicle or aircraft. Use of the revenue is for research, planning, construction, improvement, maintenance, and operation of public streets and highways or public mass transit.

General Fund- The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use. This fund is used to accumulate the cost of the City’s general operations.

Generally Accepted Accounting Principles (GAAP)- Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.

General Obligation Bond (GO Bond)- Bonds backed by the full faith and credit of the City, used for various purposes and repaid by regular revenue raising powers (generally property taxes) of the City.

General Plan- California State law requires each City to adopt a General Plan that describes the direction the City will take concerning its future development.

Geographic Information Systems (GIS)- A Geographic Information System (GIS) is an integrated collection of computer hardware and software used for the storage, retrieval, mapping, managing, viewing, analyzing, and modeling of data about geographic features. A GIS provides a framework for gathering and organizing mapped data about a city, along with related databases so that the information can be mapped and analyzed.

GIS is used in all primary systems within the City, including utility mapping and management, police dispatch, fire response, emergency planning and operations, planning and development, and much more.

Goals- A set of criteria to be achieved within a certain time period.

Governmental Funds- Funds generally used to account for tax-supported activities. There are five different types of governmental funds: general fund, special revenue funds, debt service funds, capital projects funds and permanent funds.

Governmental Accounting Standards Board- The Governmental Accounting Standards Board establishes financial accounting and reporting standards for State and local governmental entities, including the City. The standards guide the preparation of external financial reports of those entities. 241 Attachment 3

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Glossary

Government Finance Officers Association- The Government Finance Officers Association is the professional association of state/provincial and local finance officers in the United States and Canada and has served the public finance profession since 1906. Government Finance Officers Association members are dedicated to the sound management of government financial resources. The City strives to create a budget document that addresses the Government Finance Officers Association program criteria as a policy guide, financial plan, operations guide, and a communications device.

Grant Funds- Moneys received from another government, such as the State of Federal government, usually restricted to a specific purpose. An example is the CDBG grant provided by the federal government.

Inflation- A rise in price levels caused by an increase in available funds beyond the proportion of available goods.

Infrastructure- A substructure or underlying foundation on which the continuance or growth of a community depends: roads, schools, transportation systems, etc.

Interest Income- Revenue associated with the City cash management activities of investing fund balances.

Inter-Fund Transfers- Monies moved from one fund to another. The money is transferred to finance the operations of another fund or to reimburse the fund for expenses.

Internal Service Fund- An internal service fund is used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government.

Landscape and Lighting District- An assessment district that is formed for the maintenance of landscaping and streetlight improvements.

Measure E-12/J-20- Measure E-12 and Measure J-20 are a local transaction and use tax (sales tax) measure that asks the City’s voters to approve a general sales tax increase to maintain essential/general services, such as fire protection/paramedic services, wildfire/natural disaster emergency preparedness, 911 emergency response times, public safety, equipping first responders; fixing streets/potholes, school protective services, or other local priorities that the City Council and community may identify.

Mission Statement- A broad direction based on the needs of the community. A mission is general and timeless; it is not concerned with a specific achievement in a given period of time.

Modified Accrual- An adaptation of the accrual basis of accounting for governmental fund types. Revenues and other financing resources are recognized when they become available to finance expenditures for the current period. Expenditures are recognized when the fund liability is incurred.

Municipal Code- A book that contains City Council approved ordinances currently in effect. The code defines City policy with respect to areas such as planning, zoning, building, etc. 242 Attachment 3

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Glossary

Munis- The accounting and budgetary system used by the City of Paso Robles.

Non-Departmental- Appropriations of the General Fund not directly associated with a specific department.

Operating Budget- The portion of the budget that pertains to daily operations and delivery of basic governmental services.

Operating Expenses- Expenditures for materials, supplies, and services which are ordinarily consumed within a fiscal year and which are not included in program inventories.

Ordinance- A formal legislative enactment by the City Council. It is the full force and effect of law within City boundaries unless pre-empted by a higher form of law. An ordinance has a higher legal standing than a resolution.

Performance/Workload Measures- Number or percentage of work category completed or performed. The performance/workload measures provide an indicator of the amount of work performed or measures the quality of effectiveness of work performed by a department or program from year to year.

Personnel Services- Wages, salaries and benefits paid to City employees.

Projected Expenditures- The amount of expenditures expected in the current fiscal year.

Projected Revenue- The amount of revenue expected to be received in the current fiscal year.

Property Tax- Property tax is imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property located within the City.

Proposed Budget- The initial plan for the fiscal year presented to the City Council before adoption.

Proprietary Funds- Funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position and cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds.

Redevelopment Agency (RDA) - A separate legal entity charged with the responsibility for elimination of blight through the process of redevelopment.

Reimbursement- The payment of an amount remitted on behalf of another party, department, or fund.

Restricted Reserves- Used to indicate that resources are not available for appropriation and subsequent spending but is either for a specific purpose or to fund a liability.

Resolution- A special order of the City Council, which has a subordinate legal standing than an ordinance. 243 Attachment 3

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Glossary

Revenue- Amount received for taxes, fees, permits, licenses, interest, and intergovernmental sources during the fiscal year.

Revenue Bond- A type of bond usually issued to construct facilities. The bonds are repaid from the revenue produced by the operation of these facilities.

Revised Budget- Adopted plus/minus any midyear Council action.

Risk Management- An organized attempt to protect a government’s assets against accidental loss in the more economical method.

Staffing for Adequate Fire and Emergency Response (SAFER) Grant- Competitive grants from the Department of Homeland Security through the Federal Emergency Management Agency, which are utilized by the Emergency Services Department to hire additional firefighters.

Sales Tax- Tax imposed on retailers for the privilege of selling tangible personal property in California as well as within the City.

Salaries and Benefits- The set of all City-related operating costs for personnel (e.g., salaries, wages, retirement, health, dental, etc.).

Special Revenue Funds- Governmental fund type used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted for specified purposes.

Staffing- A budget category which generally accounts for full-time and temporary employees.

Strategic Plan- A document outlining long-term goals, critical issues, and action plans that will increase the organization’s effectiveness in attaining its vision, priorities, mission, goals, and objectives.

Supplemental Sales Tax- Additional local add-on sales tax. The City currently has two: Measure E-12, a half cent supplemental sales tax and Measure J-20, a full cent supplemental sales tax.

Taxes- Compulsory charges levied by a government for the purpose of financing services performed for the common benefit.

Transfers In/Out- Movement of money from one fund to another within the City of Paso Robles or component units of the City of Paso Robles.

Transient Occupancy Tax (TOT) - A tax imposed on travelers who stay in temporary lodging facilities within the City.

Unfunded Pension Liability- The difference between assets in a pension fund and the amount of benefits the fund is required to pay out in the long-term.
244 Attachment 3

CITY OF EL PASO DE ROBLES

APPENDICES
List of Acronyms
115 Section 115 Pension Trust Fund
AB Assembly Bill
ACFR Annual Comprehensive Financial
Report
ACQ Acquisition
AD Assessment District
ADA Americans with Disabilities Act
AGIS Airport Geospatial Information
System
ALP Airport Layout Plan
AMR Automatic Meter Reading
ARPA American Rescue Plan Act
AS Administrative Services
ATP Active Transportation Program
AVL Automatic Vehicle Locator
BPMP Bicycle and Pedestrian Master
Plan
BSP Barney Schwartz Park
CAD Computer Aided Dispatch
CA or CAL California
CalPERS California Public Employees
Retirement System
CAP Cost Allocation Plan
CAT Community Action Team
CC City Council
CDBG Community Development Block
Grant
CDD Community Development
Department
CEO Chief Executive Officer
CEQA California Environmental Quality
Act
CFD Community Facilities District
CH City Hall
CIP Capital Improvement Program
CMO City Manager’s Office
CNG Heavy-Duty Compressed Natural
Gas
CO Carry-over/Carry-forward
COLA Cost of Living Adjustment
COPS Citizens Option Public Safety
COVID-19 Coronavirus Disease 2019
CPI Consumer Price Index
CS Community Services
CSF Central Service Fund
CSO Community Services Officer
CTC California Transportation
Commission
CY Current Year
DIF Development Impact Fee(s)
DOT Department of Transportation
DT Downtown
DWR Department of Water Resources
ECHO El Camino Homeless Organization
EDA Economic Development
Administration
EDSP Economic Development Strategic
Plan
EIR Environmental Impact Report
EMD Emergency Medical Dispatch
EMS Emergency Medical Services
245 Attachment 3

CITY OF EL PASO DE ROBLES

APPENDICES
List of Acronyms
ES Emergency Services
EOC Emergency Operations Center
FAA Federal Aviation Administration
FD Fund
FT Full-time
FTE Full-Time Equivalent
FY Fiscal Year
FYE Fiscal Year End(ed)
GAAP Generally Accepted Accounting
Principles
GASB Government and Accounting
Standards Board
GF General Fund
GIS Geographical Information
Systems
GL General Ledger
GO General Obligation
HBP Highway Bridge Program
HSIP Highway Safety Improvement
Program
HUD Housing and Urban Development
HVAC Heating, Ventilation, and Air
Conditioning
IAFF International Association of Fire
Fighters, Local 4148
ISF Internal Service Fund
ISO Insurance Services Office
IT Information Technology
JPIA Joint Powers Insurance Authority
L&L Landscape and Lighting District
LAIF Local Agency Investment Fund
LMP Larry Moore Park
LSRP Local Roadway Safety Program
LTF Local Transportation Fund
MAINT Maintenance
MDC Mobile Data Computer
MGMT Management
MOU Memorandum of Understanding
NFPA National Fire Protection
Association
NIMS National Incident Management
System
NVR Network Video Recorder
OES California Office of Emergency
Services
OPEB Other Postemployment Benefits
OTS Office of Traffic Safety
P&R Parks and Recreation
PAED Project Approvals and
Environmental Documents
PC Personal Computer
PED Pedestrian
PEG Public Education Government
PEMHCA Public Employees Medical and
Hospital Care Act
PEPRA Public Employees’ Pension
Reform Act
PERS Public Employee Retirement
System
PFAS Per- and polyfluoroalkyl
substances (also known as
“forever chemicals”)
246 Attachment 3

CITY OF EL PASO DE ROBLES

APPENDICES
List of Acronyms
PD Police Department
PG&E Pacific Gas and Electric
PO Purchase Order
POA Police Officer’s Association
PPE Personal Protective Equipment
PRFES Paso Robles Fire and Emergency
Services
PRTID Paso Robles Tourism
Improvement District
PSC Public Safety Center
PS&E Plans, Specifications, and
Estimates
PT Part-time
PW Public Works
PY Prior Year
RAB Round-a-bout
RDA Redevelopment Agency
REC Recreation
RFP Request for Proposal
RFQ Request for Qualifications
RMRA Road Maintenance and
Rehabilitation Account
ROW Right-Of-Way
RREP Regional Renewable Energy Park
RSHA Regional State Highway Account
RTA Regional Transit Authority
SA Successor Agency
SAFER Staffing for Adequate Fire and
Emergency Response
SB Senate Bill
SBE State Board of Equalization
SEIU Service Employee International
Union (Local 620)
SLESF Supplemental Law Enforcement
Services Fund
SLO San Luis Obispo
SLOCOG San Luis Obispo Council of
Governments
SR State Route
SRO School Resources Officer
SST Supplemental Sales Tax
SSTOC Supplemental Sales Tax Oversight
Committee
SWAT Special Weapons and Tactics
SWMP Stormwater Management Plan
TCEP Trade Corridor Enhancement
Program
TBD To Be Determined
TDA Transportation Development Act
TIF Transportation Impact Fee(s)
TOT Transient Occupancy Tax
UAL Unfunded Accrued Liability
UB Utility Billing
US United States
USHA Urban State Highway Account
USO United Service Organizations
WTP Water Treatment Plant
WW Wastewater
WWTP Wastewater Treatment Plant
247 Attachment 3












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