PISMO BEACH CITY COUNCIL STAFF REPORT
Agenda Item #9.C
Meeting Date: December 16, 2025
TITLE:
Mid-Cycle Budget Adjustments for Fiscal Years 2026 and 2027 RECOMMENDATION:
Adopt a Resolution approving and appropriating budget adjustments for Fiscal Years 2026 and 2027, and accepting a grant award.
DISCUSSION:
The City of Pismo Beach operates on a two-year budget cycle, which allows for long-term planning, coordination of multi-year capital projects, and efficiency of staff time as budget preparation only occurs every other year. In order to maintain accuracy of the budget and update the City’s financial plan, it is important to review and revise it periodically (e.g., every six months) to ensure the budget reflects current revenues received and operating costs and trends. The purpose of this agenda item is to provide an opportunity for the City Council to review, approve, and/or make changes to staff’s recommended mid-year budget adjustments for Fiscal Years (FY) 2026 and 2027, via adoption of a resolution provided as Attachment 1.
The proposed mid-year budget adjustments reflect updates to: revenues, Lopez Lake litigation costs, Central Coast Blue, additional operating costs, the Sunsets Airstream closure, project savings for completed projects, project adjustments for updated estimates, and technical adjustments. The net fiscal impact of approving all these changes across all funds is net expenditure savings of $182,946.60 in FY 2026, and net additional costs of $84,727.00 in FY 2027. Table 1 below illustrates the net fiscal impact for each category and fiscal year, where negative amounts reflect additional costs or reduced revenues, and positive amounts reflect reduced costs or additional revenues.
Table 1: Proposed Mid-Year Budget Adjustments Fiscal Impact by Category Category
FY 2026 Proposed
Budget Adjustment
Fiscal Impact
FY 2027 Proposed
Budget Adjustment
Fiscal Impact
Revenues 27,942.00$ 28,942.00$
Lake Lopez litigation costs - -
Central Coast Blue - -
Operating costs (276,858.00) (72,891.00)
Sunsets Airstream Closure (39,024.00) (40,028.00) Project savings for completed projects 228,423.74 - Project adjustments for updated estimat (45,000.00) - Technical Adjustment 287,462.86 (750.00)
Total Fiscal Impact 182,946.60$ (84,727.00)$
Council Agenda 12-16-2025 9.C-1
The following sections describe the components of each category.
Revenues
The following proposed budget adjustments reflect ongoing revenue adjustments to reflect:
•a reduction of $95,058 per year in FY 2026 and FY 2027 in local transportation funds due to reduced state and federal funding for transit services in San Luis Obispo County and
•an increase of $123,000 in FY 2026 and $124,000 in FY 2027 to reflect sales tax- safety revenues that were inadvertently left out of the Adopted Budgets for those years.
The net fiscal impact is net additional revenues compared to budget of $27,942.00 in FY 2026 and $28,942.00 in FY 2027. Table 2 illustrates the net fiscal impact of the proposed budget adjustments by fund.
Table 2: Proposed Budget Adjustments for Project Adjustments Lopez Lake Litigation Costs
The following proposed budget adjustments reflect supporting FY 2025 actual costs related to litigation involving Lopez Lake, charged to the City by San Luis Obispo County Department of Public Works. The County has incurred significant legal costs and has charged the City $491,241.70 so far during FY 2025 and FY 2026, including the FY 2025 actual Lopez Lake litigation costs of $393,360.56. The City has paid all these payments to the County under protest and with all rights reserved. The FY 2026 City’s Water Tax Fund includes $408,000 of additional drought buffer that could be reallocated to support the litigation costs. However, this will not cover the FY 2026 actual litigation costs, which are currently unknown at this time. As the City will use budget savings to support the current costs, there is no net fiscal impact at this time. Table 3 illustrates the net fiscal impact of the proposed budget adjustments by fund.
Description Fund
FY 2026 Proposed
Budget Adjustment
FY 2027 Proposed
Budget Adjustment
Local Transportation Fund reduction for reduction in
state and federal funding for transit funding
Local Transportation (95,058.00)$ (95,058.00)$ Sales Tax-Safety revenues General Fund 123,000.00 124,000.00 27,942.00 28,942.00
Net Fiscal Impact (Revenues - Expenditures)27,942.00$ 28,942.00$ Council Agenda 12-16-2025 9.C-2
Table 3: Proposed Budget Adjustments for Lake Lopez Litigation Costs Central Coast Blue
The following proposed budget adjustments reflect various one-time adjustments to allocate budget from the professional services accounts to the appropriate accounts to support bond and general counsel legal costs for the Clean Water State Revolving Loan Fund financing effort as well as site preparation of the Central Coast Blue Huber Lane property, for a net fiscal impact of $0. Table 4 illustrates the net fiscal impact of the proposed budget adjustments by fund.
Table 4: Proposed Budget Adjustments for Central Coast Blue Operating Costs
The subsequent proposed budget adjustments reflect various operating cost adjustments to reflect current operations. The net fiscal impact is a net increase in costs across all funds compared to budget of $276,858.00 in FY 2026 and $72,891.00 in FY 2027. Table 5 illustrates the net fiscal impact of the proposed budget adjustments by fund, followed by a brief description of the major changes.
Fund Description
FY 2026 Proposed
Budget Adjustment
Expenditures
Water Tax Lopez State Reduce additional drought buffer budget to support Lake Lopez litigation FY 2025 actual costs
(408,000.00)$
Water Tax Lopez State Reduce additional drought buffer budget to support Lake Lopez litigation FY 2025 actual costs
408,000.00
Subtotal Expenditures -$
Net Fiscal Impact (Revenues - Expenditures)-$
Fund Description Account
FY 2026
Proposed
Budget
Adjustment
Expenditures
Water Enterprise Fund Bond and General Counsel legal costs for Central Coast Blue Other Legal 3,600.00$ Water Enterprise Fund Site preparation: Tree trimming, removal, and debris work for Central Coast Blue Huber Lane property
Land Improvements 82,500.00
Water Enterprise Fund Adjust budget to support additonal legal costs and site preparation for Central Coast Blue
Professional Services (86,100.00)
Wastewater Treatment Fund Bond and General Counsel legal costs for Central Coast Blue Other Legal 13,400.00 Wastewater Treatment Fund Site preparation: Tree trimming, removal, and debris work for Central Coast Blue Huber Lane property
Land Improvements 167,500.00
Wastewater Treatment Fund Adjust budget to support additonal legal costs and site preparation for Central Coast Blue
Professional Services (180,900.00)
Subtotal Expenditures -$
Net Fiscal Impact (Revenues - Expenditures)-$
Council Agenda 12-16-2025 9.C-3
Table 5: Proposed Budget Adjustments for Operating Costs
Description Fund
One-time /
Ongoing
FY 2026
Proposed
Budget
Adjustment
FY 2027
Proposed
Budget
Adjustment
Revenues
City-wide Christmas Decorations, additional installation costs and minor additional purchases General Fund Ongoing 16,000.00$ 16,000.00$ Field tablets/phones for asset management system Technology Service Fund Ongoing 11,434.00 10,320.00 Subtotal Revenues 27,434.00 26,320.00
Expenditures
2026 Solid Waste Rate Review General Fund One-time 1,250.00$ 250th July 4th Celebration - Catering and Band on Pier General Fund One-time 17,000.00 City-wide Christmas Decorations, additional installation costs and minor additional purchases General Fund Ongoing 16,000.00 16,000.00 City-wide Christmas Decorations, additional installation costs and minor additional purchases Lodging Business ImprovemenOngoing 16,000.00 16,000.00 Class A Training for Streets Supervisor General Fund Ongoing 4,000.00 4,000.00 Dinosaur Caves Park - Gopher Trapping, additional outsourced services to support succulent garden
General Fund One-time 8,000.00
Electric Vehicle Charging Station Maintenance costs General Fund Ongoing 2,000.00 2,000.00 Emergency Medical Services (EMS) County Request for Proposal (RFP)General Fund One-time 32,407.00 Executive Recruitment for Assistant City Manager General Fund One-time 27,000.00 Field tablets/phones for asset management system General Fund Ongoing 5,067.00 5,580.00 Field tablets/phones for asset management system Water Enterprise Fund Ongoing 2,219.00 1,740.00 Field tablets/phones for asset management system Wastewater Treatment Fund Ongoing 4,148.00 3,000.00 Field tablets/phones for asset management system Technology Service Fund Ongoing 11,434.00 10,320.00 Investment Advisory Services reflecting growing portfolio General Fund Ongoing 200.00 200.00 Investment Advisory Services reflecting growing portfolio Water Enterprise Fund Ongoing 1,000.00 1,000.00 Investment Advisory Services reflecting growing portfolio Wastewater Treatment Fund Ongoing 1,000.00 1,000.00 Investment Advisory Services reflecting growing portfolio Parking Enterprise Fund Ongoing 1,000.00 1,000.00 Janitorial services for new public safety facility General Fund Ongoing 17,952.00 53,856.00 Legally required fall protection (safety harnesses, tank ladders) inspections at Water Reservoirs Water Enterprise Fund Ongoing 1,000.00 1,000.00 NPDES Tri-Annual Outfall Inspection Benthic Infauna Sampling and Analysis Wastewater Treatment Fund Ongoing 28,000.00 Pier Promenade Stairs Safety Repairs Pier Enterprise Fund One-time 4,000.00 Safety Equipment - High Visiblity Class 3 Shirts for high-risk environments General Fund One-time 6,920.00 Safety Equipment - High Visiblity Class 3 Shirts for high-risk environments Water Enterprise Fund One-time 1,419.00 Safety Equipment - High Visiblity Class 3 Shirts for high-risk environments Wastewater Treatment Fund One-time 1,774.00 Safety Equipment - High Visiblity Class 3 Shirts for high-risk environments Motor Vehicle Fund One-time 887.00 State Water Resources Control Board invoice for Community Water Systems Water Enterprise Fund Ongoing 27,100.00 28,000.00 Station 63 office replacement of counters in and medical cabinet due to wear and tear General Fund One-time 10,000.00 Transition server systems from VMware to Microsoft Hyper-V Technology Service Fund One-time 67,500.00 (67,500.00) Transportation Development Act Audit costs Local Transportation Ongoing 5,015.00 5,015.00 Subtotal Expenditures 304,292.00$ 99,211.00$
Net Fiscal Impact (Revenues - Expenditures)(276,858.00)$ (72,891.00)$ Council Agenda 12-16-2025 9.C-4
•City-wide Christmas Decorations: Staff recommends adding $16,000 in FY 2026 and FY 2027 and ongoing to support minor additional purchases of Christmas decorations and related installation costs. This cost is supported by the Lodging Business Improvement District (LBID) Fund.
•Field tablets/phones for asset management system: The City’s asset management system is currently in the process of being built. Providing field tablets/phones will allow staff to enter, update, and access real-time asset data directly from the field, improving accuracy, efficiency, and responsiveness in managing the City’s infrastructure. This is an additional cost of $11,434.00 in FY 2026 and $10,320.00 in FY 2027 and ongoing to support the purchase of tablets and phones and provide ongoing internet services. This is proposed to be budgeted in the Technology Services Fund, and allocated to the various funds depending on the asset. •250th July 4th Celebration: In anticipation of an expanded July 4th event to commemorate the nation’s 250th anniversary in 2026, staff recommends budgeting an additional one-time $17,000 in FY 2027 for a live band and enhanced catering, funded by the General Fund.
•Emergency Medical Services (EMS) County Request for Proposal (RFP: To improve coordination, accountability, and long-term sustainability of ambulance services countywide, the seven cities in San Luis Obispo County have formed the San Luis Obispo County Emergency Medical Services Partnership (SLOCEP) to pursue a unified EMS service model. As part of this effort, the cities collaboratively developed an EMS RFP at a total cost of $255,749, with Pismo Beach responsible for $32,407 (12.67%) based on its share of FY 2022 countywide call volumes. Staff recommends Council appropriate a one-time General Fund allocation of $32,407 in FY 2026 to support this initiative. Future costs of this service will be requested at a future Council meeting.
•Executive Recruitment for Assistant City Manager: Staff recommends that the Council appropriate a one-time $27,000 in the General Fund Human Resources budget in FY 2026 to support an executive recruitment for Assistant City Manager position. •Janitorial services for new Public Safety Facility: To support janitorial services once the new Public Safety Facility is completed, staff recommends that the Council appropriate $17,952.00 in FY 2026 and an ongoing $53,856.00 in FY 2027. Staff will continue to revisit this estimate based on the needs of the facility in order to remain cost effective.
•NPDES Tri-Annual Outfall Inspection Benthic Infauna Sampling and Analysis: This item funds the state-required inspection of the City’s ocean outfall, including sampling and analyzing small organisms on the ocean floor to ensure the City’s discharge is not harming the marine environment. This inspection occurs every three years, with the next one scheduled for FY 2029. Staff recommends that the Council appropriate $28,000 in the Wastewater Enterprise Fund to support this cost. •State Water Resources Control Board invoice for Community Water Systems: Based on historical costs from the State Water Resources Control Board, staff recommends that the Council increase the budget by $27,100 in FY 2026 and an ongoing $28,000 Council Agenda 12-16-2025 9.C-5
in FY 2027 in the Water Enterprise Fund to support this cost, which is based on the number of water connections.
•Transition server systems from VMware to Microsoft Hyper-V: Broadcom purchased VMware in 2023 and is making licensing VMware cost prohibitive for small datacenter customers by only allowing the purchase and renewal of bundles of products used by large datacenters. This project was scheduled for FY 2027, but based on the need to transition in FY 2026, staff recommends that the Council move the $67,500 budgeted in the Technology Services Fund from FY 2027 to FY 2026. This will allow the City to migrate off of VMware to Microsoft Hyper-V with minimal downtime of the City's virtual servers.
Sunsets Airstream Closure
The following proposed budget adjustments reflect various ongoing impacts to the Pier Enterprise Fund and related impacts to the General Fund as a result of no longer having the Airstream restaurant vendor on the pier, formerly known as Sunsets. The net fiscal impact is net additional costs compared to budget of $39,024.00 in FY 2026 and $40,028 in FY 2027. Table 6 illustrates the net fiscal impact of the proposed budget adjustments by fund.
Table 6: Proposed Budget Adjustments for Sunsets Airstream Closure
Description Fund
FY 2026
Proposed
Budget
Adjustment
FY 2027
Proposed
Budget
Adjustment
Revenues
Reduction in License Fees and gross revenues from Sunsets Airstream Pier Enterprise Fund (40,155.00)$ (46,671.00)$ Reduction in Reimbursement of utilities from Sunsets Airstream Pier Enterprise Fund (5,000.00) (5,193.00) General Fund Transfer to support Pier Operations due to Sunsets Airstream closure
Pier Enterprise Fund 43,030.00 40,030.00
Subtotal Revenues (2,125.00) (11,834.00)
Expenditures
Reduction in gas costs from Sunsets Airstream Pier Enterprise Fund (5,507.00)$ (10,900.00)$ Reduction in internet costs from Sunsets Airstream Pier Enterprise Fund (312.00) (468.00) Reduction in security costs from Sunsets Airstream Pier Enterprise Fund (312.00) (468.00) General Fund Transfer to support Pier Operations due to Sunsets Airstream closure
General Fund 43,030.00 40,030.00
Subtotal Expenditures 36,899.00$ 28,194.00$
Net Fiscal Impact (Revenues - Expenditures)(39,024.00)$ (40,028.00)$ Council Agenda 12-16-2025 9.C-6
Project Savings for Completed Projects
The following proposed budget adjustments reflect various one-time project savings in FY 2026 to existing projects to reflect cost savings and minor adjustments from completing projects. The net fiscal impact is net expenditure savings compared to budget of $228,423.74 in FY 2026. Table 7 illustrates the net fiscal impact of the proposed budget adjustments by project and fund.
Table 7: Proposed Budget Adjustments for Project Savings for Completed Projects
Project Adjustments for Updated Estimates
The following proposed budget adjustments reflect one-time project adjustments based on revised estimates. The net fiscal impact is net additional cost of $45,000 in FY 2026.
This includes an additional $500,000 in Housing and Urban Development grant revenues to support an additional $500,000 for the Charles Street Reservoir project and an additional $45,000 to reflect updated costs for the Eldwayen Park sidewalk re-route, supported by the Transaction Sales Tax Fund. Table 8 illustrates the net fiscal impact of the proposed budget adjustments by project and fund. Note that the attached resolution includes acceptance of the $500,000 Housing and Urban Development grant revenues.
Project Fund
FY 2026 Proposed
Budget Adjustment
Revenues
El Portal Outfall Capital Projects (60,000.00)$
N Oak Park Repair Water Construction Fund (50,904.43)
Park Sign Updates Capital Projects 250.91
Water bottle filling stations Capital Projects (14,806.34) Subtotal Revenues (125,459.86)
Expenditures
City Fee Update General Fund (16,180.00)$
Dev Impact Fee Study FY25 Impact Fees (340.00)
El Portal Outfall Transaction Sales Tax Fund (60,000.00) El Portal Outfall Capital Projects (60,000.00)
Finance Records Records Retention General Fund (18,500.00) N Oak Park Repair Water Enterprise Fund (50,904.43)
N Oak Park Repair Water Construction Fund (50,904.43)
NCMA Strategic Plan Water Construction Fund (65,762.71) Park Sign Updates General Fund 250.91
Park Sign Updates Capital Projects 212.49
Parking Garage Parking Enterprise Fund (3.00)
Water bottle filling stations General Fund (4,806.34)
Water bottle filling stations Capital Projects (306.34) Wildland Fire Prevention Grant Motor Vehicle Fund (26,639.75) Subtotal Expenditures (353,883.60)$
Net Fiscal Impact (Revenues - Expenditures)228,423.74$
Council Agenda 12-16-2025 9.C-7
Table 8: Proposed Budget Adjustments for Project Adjustments for Updated Estimates
Technical Adjustments
The following proposed budget adjustments reflect technical adjustments to reflect moving budget to correct accounts to assist in tracking and to align budget to projected actuals. The net fiscal impact is net one-time expenditure savings of $287,462.86 in FY 2026 and an ongoing net additional cost of $750.00 in FY 2027. Table 9 illustrates the net fiscal impact of the proposed budget adjustments by fund, followed by a brief description of the major changes.
Project Description Fund
FY 2026
Proposed
Budget
Adjustment
Revenues
Charles Street Reservoir Charles Street Reservoir Accept grant award $500K HUD Water Construction Fund 500,000.00$ Eldwayen Park Sidewalk Re-route Update project cost based on revised estimate Capital Projects 45,000.00 Subtotal Revenues 545,000.00
Expenditures
Charles Street Reservoir Increase project cost based on recent estimates Water Construction Fund 500,000.00$ Eldwayen Park Sidewalk Re-route Update project cost based on revised estimate Transaction Sales Tax Fun 45,000.00 Eldwayen Park Sidewalk Re-route Update project cost based on revised estimate Capital Projects 45,000.00 Subtotal Expenditures 590,000.00$
Net Fiscal Impact (Revenues - Expenditures)(45,000.00)$ Council Agenda 12-16-2025 9.C-8
Table 9: Proposed Budget Adjustments for Technical Adjustments
Conclusion and Recommendation
Staff recommends that the City Council adopt a resolution (Attachment 1) approving and appropriating budget adjustments for FY 2026 and FY 2027, and accepting a grant award.
FISCAL IMPACT:
The net fiscal impact of approving the attached Resolution (Attachment 1) across all funds is net expenditure savings of $182,946.60 in FY 2026, and net additional costs of $84,727.00 in FY 2027. Of this amount, ongoing net additional costs are $127,533.00 in FY 2026 and $135,227.00 in FY 2027, while one-time net cost savings are $310,479.60 in FY 2026 and $50,500.00 in FY 2027 as illustrated in Table 10.
Description Project Fund
FY 2026
Proposed
Budget
Adjustment
FY 2027
Proposed
Budget
Adjustment
Revenues
Move from half-cent sales tax account to transaction sales tax account General Fund $ - $ - Safety Element & Access Element Update (grant funding award of $900,000) - move to new project code
Local Coastal Plan
Update
General Fund (450,000.00) (450,000.00)
Safety Element & Access Element Update (grant funding award of $900,000) - move to new project code
Safety Element &
Access Element
Update
General Fund 450,000.00 450,000.00
State Funding for Shell Beach Path Extension project Shell Beach Rd Extension phse2
Capital Projects -
Subtotal Revenues - -
Expenditures
Adjust budgeted accounts Wastewater Treatment Fund -$ 750.00$ Move Planning Commission budget to Council budget for centralized administration of Advisory Body support
General Fund - -
Project is capital, reclassify from operating to capital account General Fund - Reduce expenditure budget to reflect available resources Water Central Coast Blue JPA (15,753.90) Reduce expenditure budget to reflect available resources WW Central Coast Blue JPA (31,985.18) Safety Element & Access Element Update (grant funding award of $900,000) - move to new project code
Local Coastal Plan
Update
General Fund (450,000.00) (450,000.00)
Safety Element & Access Element Update (grant funding award of $900,000) - move to new project code
Safety Element &
Access Element
Update
General Fund 450,000.00 450,000.00
TJA adjustments to match agreements General Fund - - TJA adjustments to match agreements Lodging Business Improvemen - - Align budget to projected actuals Wastewater Treatment Fund (239,723.78) Subtotal Expenditures (287,462.86)$ 750.00$
Net Fiscal Impact (Revenues - Expenditures)287,462.86$ (750.00)$ Council Agenda 12-16-2025 9.C-9
Table 10: Proposed Budget Adjustments One-Time vs Ongoing All funds have sufficient fund balances to support these costs. Table 11 below illustrates the proposed revenue and expenditure budget adjustments by fund and fiscal year.
Table 11: Proposed Mid-Year Budget Adjustments by Fund
Ongoing / One-time
FY 2026 Proposed
Budget Adjustment
Fiscal Impact
FY 2027 Proposed
Budget Adjustment
Fiscal Impact
Ongoing (127,533.00)$ (135,227.00)$
One-time 310,479.60 50,500.00
Total Fiscal Im pact 182,946.60$ (84,727.00)$ Fund Type
FY 2026
Proposed Budget
Adjustment
FY 2027
Proposed Budget
Adjustment
General Fund Rev 139,000.00$ 140,000.00$
General Fund Exp 134,590.57 138,666.00
Subtotal General Fund Net 4,409.43 1,334.00
Transaction Sales Tax Fund Exp (15,000.00)
Subtotal Transaction Sales Tax Fund Net 15,000.00 -
Local Transportation Rev (95,058.00) (95,058.00)
Local Transportation Exp 5,015.00 5,015.00
Subtotal Local Transportation Net (100,073.00) (100,073.00) Lodging Business Improvement Exp 16,000.00 16,000.00 Subtotal Lodging Business Improvement Net (16,000.00) (16,000.00) Capital Projects Rev (29,555.43)
Capital Projects Exp (15,093.85)
Subtotal Capital Projects Net (14,461.58) -
Impact Fees Exp (340.00)
Subtotal Impact Fees Net 340.00 -
Water Enterprise Fund Exp (18,166.43) 31,740.00
Subtotal Water Enterprise Fund Net 18,166.43 (31,740.00) Water Tax Lopez State Exp -
Subtotal Water Tax Lopez State Net - -
Water Construction Fund Rev 449,095.57
Water Construction Fund Exp 383,332.86
Subtotal Water Construction Fund Net 65,762.71 -
Water Central Coast Blue JPA Exp (15,753.90)
Subtotal Water Central Coast Blue JPA Net 15,753.90 -
Council Agenda 12-16-2025 9.C-10
ATTACHMENTS:
1. Resolution
1.A. Exhibit A to Resolution: Summary of Budget Adjustments by Fund and Fiscal Year for FY 2026 and FY 2027
1.B. Exhibit B to Resolution – Grant award for Federal Housing and Urban Development for Charles Street Reservoir project
Submitted by: Nadia Feeser, Administrative Services Director City Manager Approval:
Fund Type
FY 2026
Proposed Budget
Adjustment
FY 2027
Proposed Budget
Adjustment
Wastewater Treatment Fund Exp (204,801.78) 4,750.00 Subtotal Wastewater Treatment Fund Net 204,801.78 (4,750.00) WW Central Coast Blue JPA Exp (31,985.18)
Subtotal WW Central Coast Blue JPA Net 31,985.18 -
Pier Enterprise Fund Rev (2,125.00) (11,834.00)
Pier Enterprise Fund Exp (2,131.00) (11,836.00)
Subtotal Pier Enterprise Fund Net 6.00 2.00 Parking Enterprise Fund Exp 997.00 1,000.00
Subtotal Parking Enterprise Fund Net (997.00) (1,000.00) Technology Service Fund Rev 11,434.00 10,320.00
Technology Service Fund Exp 78,934.00 (57,180.00)
Subtotal Technology Service Fund Net (67,500.00)67,500.00 Motor Vehicle Fund Exp (25,752.75)
Subtotal Motor Vehicle Fund Net 25,752.75 -
Total All Funds 182,946.60$ (84,727.00)$ Council Agenda 12-16-2025 9.C-11
RESOLUTION NO. R-2025-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PISMO BEACH,
CALIFORNIA APPROVING AND APPROPRIATING BUDGET ADJUSTMENTS FOR FISCAL YEARS 2026 AND 2027, AND ACCEPTING A GRANT AWARD WHEREAS, the City of Pismo Beach operates on a two-year budget cycle, which allows for long-term planning, coordination of multi-year capital projects, and efficiency of staff time as budget preparation only occurs every other year; and WHEREAS, in order to maintain accuracy of the budget and update the City’s financial plan, it is important to review and revise it periodically to ensure the budget reflects current revenues received and operating costs and trends; and
WHEREAS, staff proposes mid-year budget adjustments to reflect updated projections and estimates to the Fiscal Year (FY) 2026 and FY 2027 budgets; and WHEREAS, the FY 2026 and FY 2027 proposed budget adjustments reflect updates to revenues, Lopez Lake litigation costs, Central Coast Blue, additional operating costs, Sunsets Airstream closure, project savings for completed projects, project adjustments for updated estimates, and technical adjustments; and
WHEREAS, the net fiscal impact of the mid-year budget adjustments across all funds is net expenditure savings of $182,946.60 in FY 2026, and net additional costs of $84,727.00 in FY 2027.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pismo Beach hereby appropriates changes in revenues and expenditures for FY 2026 and FY 2027 as summarized in the table below, and detailed in attached Exhibit A, which by this reference are made a part hereof. This table and attached exhibit include net expenditure savings of $182,946.60 in FY 2026, and net additional costs of $84,727.00 in FY 2027, across all funds, to reflect the Council-approved budget adjustments.
Fund Type
FY 2026 Proposed
Budget Adjustment
FY 2027 Proposed
Budget Adjustment
General Fund Rev 139,000.00$140,000.00$
General Fund Exp 134,590.57 138,666.00
Subtotal General Fund Net 4,409.43 1,334.00
Transaction Sales Tax Fund Exp (15,000.00)
Subtotal Transaction Sales Tax Fund Net 15,000.00 -
Local Transportation Rev (95,058.00) (95,058.00)
Local Transportation Exp 5,015.00 5,015.00
Subtotal Local Transportation Net (100,073.00)(100,073.00) Lodging Business Improvement Exp 16,000.00 16,000.00
Subtotal Lodging Business Improvement Net (16,000.00)(16,000.00) Attachment 1
Council Agenda 12-16-2025 9.C-12
BE IT FURTHER RESOLVED that the City Council of the City of Pismo Beach hereby appropriates any transfers or allocations between funds necessary to implement these Council-approved adjustments for FY 2026 and FY 2027.
BE IT FURTHER RESOLVED that the City Council of the City of Pismo Beach hereby accepts the U.S. Department of Housing and Urban Development grant agreement, as detailed in attached Exhibit B, which by this reference are made a part hereof, for the Charles Street Reservoir project in the amount of $500,000, and authorizes the City Fund Type
FY 2026 Proposed
Budget Adjustment
FY 2027 Proposed
Budget Adjustment
Capital Projects Rev (29,555.43)
Capital Projects Exp (15,093.85)
Subtotal Capital Projects Net (14,461.58)-
Impact Fees Exp (340.00)
Subtotal Impact Fees Net 340.00 -
Water Enterprise Fund Exp (18,166.43) 31,740.00
Subtotal Water Enterprise Fund Net 18,166.43 (31,740.00) Water Tax Lopez State Exp -
Subtotal Water Tax Lopez State Net --
Water Construction Fund Rev 449,095.57
Water Construction Fund Exp 383,332.86
Subtotal Water Construction Fund Net 65,762.71 -
Water Central Coast Blue JPA Exp (15,753.90)
Subtotal Water Central Coast Blue JPA Net 15,753.90 -
Wastewater Treatment Fund Exp (204,801.78) 4,750.00
Subtotal Wastewater Treatment Fund Net 204,801.78 (4,750.00) WW Central Coast Blue JPA Exp (31,985.18)
Subtotal WW Central Coast Blue JPA Net 31,985.18 -
Pier Enterprise Fund Rev (2,125.00) (11,834.00)
Pier Enterprise Fund Exp (2,131.00) (11,836.00)
Subtotal Pier Enterprise Fund Net 6.00 2.00
Parking Enterprise Fund Exp 997.00 1,000.00
Subtotal Parking Enterprise Fund Net (997.00)(1,000.00) Technology Service Fund Rev 11,434.00 10,320.00
Technology Service Fund Exp 78,934.00 (57,180.00)
Subtotal Technology Service Fund Net (67,500.00)67,500.00 Motor Vehicle Fund Exp (25,752.75)
Subtotal Motor Vehicle Fund Net 25,752.75 -
Total All Funds 182,946.60$ (84,727.00)$
Attachment 1
Council Agenda 12-16-2025 9.C-13
Manager, or designee, to execute all documents necessary to accept the grant and to carry out the purposes of the grant in accordance with its terms and conditions.
UPON MOTION OF Council Member , seconded by Council Member , the foregoing resolution was adopted by the City Council of the City of Pismo Beach this 16th day of December 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
RECUSED:
Approved: Attest:
________________________ ________________________
Ed Waage, Mayor Erica Inderlied, City Clerk
IN WITNESS WHEREOF, I have hereunto set my hand and official seal of the City of Pismo Beach on _______________________.
________________________
Erica Inderlied, City Clerk
Attachment 1
Council Agenda 12-16-2025 9.C-14
Mid-Year Budget Adjustments for December 16, 2025
Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account Title Project Project Title FY 2026 FY 2027 One- time/
Ongoing
Revenues Local Transportation Fund
reduction for reduction in
state and federal funding for
transit funding
2002 Local
Transportation
10 General
Government
Rev 45301 Local Transp Tax 000000 No Project (94,351.00) (94,351.00) Ongoing Revenues Local Transportation Fund
reduction for reduction in
state and federal funding for
transit funding
2002 Local
Transportation
10 General
Government
Rev 45302 LTF-Bikepaths 000000 No Project (707.00) (707.00) Ongoing Revenues Sales Tax-Safety revenues 1001 General Fund 10 General Government
Rev 41202 Sales Tax-Safety 000000 No Project 123,000.00 124,000.00 Ongoing Lake Lopez
litigation
costs
Reduce additional drought
buffer budget to support Lake
Lopez litigation FY 2025
actual costs
6102 Water Tax
Lopez State
30 Public Works Exp 52113 Interagency
Contracts
000000 No Project (408,000.00) One-
time
Lake Lopez
litigation
costs
Reduce additional drought
buffer budget to support Lake
Lopez litigation FY 2025
actual costs
6102 Water Tax
Lopez State
30 Public Works Exp 52114 Lopez Contract O
& M
000000 No Project 408,000.00 One-
time
Central
Coast Blue
Adjust budget to support
additional legal costs and site
preparation for Central Coast
Blue
6101 Water Enterprise
Fund
30 Public Works Exp 52101 Professional
Services
001044 Central Coast
Blue
(86,100.00) One-
time
Central
Coast Blue
Adjust budget to support
additional legal costs and site
preparation for Central Coast
Blue
6201 Wastewater
Treatment Fund
30 Public Works Exp 52101 Professional
Services
001044 Central Coast
Blue
(180,900.00) One-
time
Central
Coast Blue
Bond and General Counsel
legal costs for Central Coast
Blue
6101 Water Enterprise
Fund
30 Public Works Exp 52112 Other Legal 001044 Central Coast Blue
(3,000.00) One-
time
Central
Coast Blue
Bond and General Counsel
legal costs for Central Coast
Blue
6101 Water Enterprise
Fund
30 Public Works Exp 52112 Other Legal 001044 Central Coast Blue
6,600.00 One-
time
Central
Coast Blue
Bond and General Counsel
legal costs for Central Coast
Blue
6201 Wastewater
Treatment Fund
30 Public Works Exp 52112 Other Legal 001044 Central Coast Blue
13,400.00 One-
time
Central
Coast Blue
Site preparation: Tree
trimming, removal, and debris
work for Central Coast Blue
Huber Lane property
6101 Water Enterprise
Fund
30 Public Works Exp 56006 Land
Improvements
001044 Central Coast
Blue
82,500.00 One-
time
Central
Coast Blue
Site preparation: Tree
trimming, removal, and debris
work for Central Coast Blue
Huber Lane property
6201 Wastewater
Treatment Fund
30 Public Works Exp 56006 Land
Improvements
001044 Central Coast
Blue
167,500.00 One-
time
Operating
costs
2026 Solid Waste Rate
Review
1001 General Fund 10 General
Government
Exp 52113 Interagency
Contracts
000000 No Project 1,250.00 One-
time
Operating
costs
250th July 4th Celebration -
Catering and Band on Pier
1001 General Fund 12 City Manager Exp 52101 Professional Services
004003 July 4th 17,000.00 One-
time
Attachment 1.A
Council Agenda 12-16-2025 9.C-15
Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account Title Project Project Title FY 2026 FY 2027 One- time/
Ongoing
Operating
costs
City-wide Christmas
Decorations, additional
installation costs and minor
additional purchases
1001 General Fund 30 Public Works Rev 49206 Transfer In LBID 000000 No Project 16,000.00 16,000.00 Ongoing Operating
costs
City-wide Christmas
Decorations, additional
installation costs and minor
additional purchases
1001 General Fund 30 Public Works Exp 52306 Operating Supp & Maint
000000 No Project 16,000.00 16,000.00 Ongoing
Operating
costs
City-wide Christmas
Decorations, additional
installation costs and minor
additional purchases
2006 Lodging
Business
Improvement
12 City Manager Exp 59101 Transfer Out
General Fund
000000 No Project 16,000.00 16,000.00 Ongoing
Operating
costs
Class A Training for Streets
Supervisor
1001 General Fund 30 Public Works Exp 52225 Misc Schools & Training
000000 No Project 4,000.00 4,000.00 Ongoing
Operating
costs
Dinosaur Caves Park -
Gopher Trapping, additional
outsourced services to
support succulent garden
1001 General Fund 30 Public Works Exp 52306 Operating Supp & Maint
000000 No Project 8,000.00 One-
time
Operating
costs
Electric Vehicle Charging
Station Maintenance costs
1001 General Fund 30 Public Works Exp 52306 Operating Supp & Maint
000000 No Project 2,000.00 2,000.00 Ongoing
Operating
costs
Emergency Medical Services
(EMS) County Request for
Proposal (RFP)
1001 General Fund 10 General
Government
Exp 52113 Interagency
Contracts
000000 No Project 32,407.00 One-
time
Operating
costs
Executive Recruitment for
Assistant City Manager
1001 General Fund 14 Management
Services
Exp 52101 Professional
Services
000000 No Project 27,000.00 One-
time
Operating
costs
Field tablets/phones for asset
management system
1001 General Fund 30 Public Works Exp 52412 Technology Costs 000000 No Project 1,068.00 1,440.00 Ongoing Operating
costs
Field tablets/phones for asset
management system
1001 General Fund 30 Public Works Exp 52412 Technology Costs 000000 No Project 1,424.00 1,920.00 Ongoing Operating
costs
Field tablets/phones for asset
management system
1001 General Fund 30 Public Works Exp 52412 Technology Costs 000000 No Project 2,575.00 2,220.00 Ongoing Operating
costs
Field tablets/phones for asset
management system
6101 Water Enterprise
Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project 2,219.00 1,740.00 Ongoing Operating
costs
Field tablets/phones for asset
management system
6201 Wastewater
Treatment Fund
30 Public Works Exp 52412 Technology Costs 000000 No Project 4,148.00 3,000.00 Ongoing Operating
costs
Field tablets/phones for asset
management system
7101 Technology
Service Fund
15 Administrative
Services
Exp 52219 Internet 000000 No Project 11,434.00 10,320.00 Ongoing Operating
costs
Field tablets/phones for asset
management system
7101 Technology
Service Fund
10 General
Government
Rev 46401 IT Service
Charges
000000 No Project 11,434.00 10,320.00 Ongoing
Operating
costs
Investment Advisory Services
reflecting growing portfolio
1001 General Fund 15 Administrative
Services
Exp 52101 Professional
Services
000000 No Project 200.00 200.00 Ongoing
Operating
costs
Investment Advisory Services
reflecting growing portfolio
6101 Water Enterprise
Fund
15 Administrative
Services
Exp 52101 Professional
Services
000000 No Project 1,000.00 1,000.00 Ongoing
Operating
costs
Investment Advisory Services
reflecting growing portfolio
6201 Wastewater
Treatment Fund
15 Administrative
Services
Exp 52101 Professional
Services
000000 No Project 1,000.00 1,000.00 Ongoing
Operating
costs
Investment Advisory Services
reflecting growing portfolio
6501 Parking
Enterprise Fund
15 Administrative
Services
Exp 52101 Professional
Services
000000 No Project 1,000.00 1,000.00 Ongoing
Attachment 1.A
Council Agenda 12-16-2025 9.C-16
Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account Title Project Project Title FY 2026 FY 2027 One- time/
Ongoing
Operating
costs
Janitorial services for new
public safety facility
1001 General Fund 30 Public Works Exp 52201 Contract Services 000000 No Project 17,952.00 53,856.00 Ongoing Operating
costs
Legally required fall
protection (safety harnesses,
tank ladders) inspections at
Water Reservoirs
6101 Water Enterprise
Fund
30 Public Works Exp 52304 Safety Equipment 000000 No Project 1,000.00 1,000.00 Ongoing Operating
costs
NPDES Tri-Annual Outfall
Inspection Benthic Infauna
Sampling and Analysis
6201 Wastewater
Treatment Fund
30 Public Works Exp 52113 Interagency
Contracts
000000 No Project 28,000.00 Ongoing
Operating
costs
Pier Promenade Stairs Safety
Repairs
6401 Pier Enterprise
Fund
30 Public Works Exp 52313 Major Repair &
Maint
000000 No Project 4,000.00 One-
time
Operating
costs
Safety Equipment - High
Visiblity Class 3 Shirts for
high-risk environments
1001 General Fund 30 Public Works Exp 52304 Safety Equipment 000000 No Project 4,258.00 One- time
Operating
costs
Safety Equipment - High
Visiblity Class 3 Shirts for
high-risk environments
1001 General Fund 30 Public Works Exp 52304 Safety Equipment 000000 No Project 2,129.00 One- time
Operating
costs
Safety Equipment - High
Visiblity Class 3 Shirts for
high-risk environments
1001 General Fund 30 Public Works Exp 52304 Safety Equipment 000000 No Project 533.00 One- time
Operating
costs
Safety Equipment - High
Visiblity Class 3 Shirts for
high-risk environments
6101 Water Enterprise
Fund
30 Public Works Exp 52304 Safety Equipment 000000 No Project 1,419.00 One- time
Operating
costs
Safety Equipment - High
Visiblity Class 3 Shirts for
high-risk environments
6201 Wastewater
Treatment Fund
30 Public Works Exp 52304 Safety Equipment 000000 No Project 1,774.00 One- time
Operating
costs
Safety Equipment - High
Visiblity Class 3 Shirts for
high-risk environments
7201 Motor Vehicle
Fund
30 Public Works Exp 52304 Safety Equipment 000000 No Project 887.00 One- time
Operating
costs
State Water Resources
Control Board invoice for
Community Water Systems
6101 Water Enterprise
Fund
30 Public Works Exp 52201 Contract Services 000000 No Project 27,100.00 28,000.00 Ongoing Operating
costs
Station 63 office replacement
of counters in and medical
cabinet due to wear and tear
1001 General Fund 22 Fire Exp 52311 Bldg&Grounds
Oper S&M
000000 No Project 10,000.00 One-
time
Operating
costs
Transition server systems
from VMware to Microsoft
Hyper-V
7101 Technology
Service Fund
15 Administrative
Services
Exp 52201 Contract Services 000000 No Project 67,500.00 (67,500.00) One- time
Operating
costs
Transportation Development
Act Audit costs
2002 Local
Transportation
30 Public Works Exp 52102 Auditor 000000 No Project 5,015.00 5,015.00 Ongoing Sunsets
Airstream
Closure
General Fund Transfer to
support Pier Operations due
to Sunsets Airstream closure
1001 General Fund 10 General
Government
Exp 59641 Transfer Out Pier
Fund
000000 No Project 43,030.00 40,030.00 Ongoing
Sunsets
Airstream
Closure
General Fund Transfer to
support Pier Operations due
to Sunsets Airstream closure
6401 Pier Enterprise
Fund
10 General
Government
Rev 49101 Transfer In
General Fund
000000 No Project 43,030.00 40,030.00 Ongoing
Sunsets
Airstream
Closure
Reduction in gas costs from
Sunsets Airstream
6401 Pier Enterprise
Fund
30 Public Works Exp 52209 Gas 005023 Rib Line
Airstream
(5,507.00) (10,900.00) Ongoing
Sunsets
Airstream
Closure
Reduction in internet costs
from Sunsets Airstream
6401 Pier Enterprise
Fund
30 Public Works Exp 52219 Internet 000000 No Project (312.00) (468.00) Ongoing Attachment 1.A
Council Agenda 12-16-2025 9.C-17
Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account Title Project Project Title FY 2026 FY 2027 One- time/
Ongoing
Sunsets
Airstream
Closure
Reduction in License Fees
and gross revenues from
Sunsets Airstream
6401 Pier Enterprise
Fund
10 General
Government
Rev 44118 Pier Rent 005023 Rib Line
Airstream
(40,155.00) (46,671.00) Ongoing
Sunsets
Airstream
Closure
Reduction in Reimbursement
of utilities from Sunsets
Airstream
6401 Pier Enterprise
Fund
10 General
Government
Rev 44133 Airstream utilities
reimburse
005023 Rib Line
Airstream
(5,000.00) (5,193.00) Ongoing
Sunsets
Airstream
Closure
Reduction in security costs
from Sunsets Airstream
6401 Pier Enterprise
Fund
30 Public Works Exp 52201 Contract Services 000000 No Project (312.00) (468.00) Ongoing Project
savings for
completed
projects
De-appropriate, grant fully
spent
7201 Motor Vehicle
Fund
30 Public Works Exp 56003 Cap Outlay-
Automotive
243002 Wildland Fire
Prevention
Grant
(26,639.75) One-
time
Project
savings for
completed
projects
NCMA Strategic Plan -
project completed
6103 Water
Construction
Fund
30 Public Works Exp 52101 Professional
Services
001045 NCMA
Strategic
Plan
(65,762.71) One-
time
Project
savings for
completed
projects
Project adjustment over
budget
1001 General Fund 30 Public Works Exp 59301 Transfer Out Cap Project
191003 Park Sign
Updates
250.91 One-
time
Project
savings for
completed
projects
Project adjustment over
budget
3001 Capital Projects 30 Public Works Rev 49101 Transfer In General Fund
191003 Park Sign
Updates
250.91 One-
time
Project
savings for
completed
projects
Project adjustment over
budget
3001 Capital Projects 30 Public Works Exp 56001 Cap Outlay-Mach & Equip
191003 Park Sign
Updates
212.49 One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
1001 General Fund 30 Public Works Exp 59301 Transfer Out Cap Project
221008 Water bottle
filling stations
(4,806.34) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
1001 General Fund 15 Administrative
Services
Exp 52101 Professional
Services
222003 City Fee
Update
(16,180.00) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
1001 General Fund 15 Administrative
Services
Exp 52101 Professional
Services
242003 Finance
Records GL
Payroll
(18,500.00) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
1002 Transaction
Sales Tax Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
251002 El Portal
Outfall
(60,000.00) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
3001 Capital Projects 30 Public Works Rev 45008 Other Local Agency Revenues
221008 Water bottle
filling stations
(10,000.00) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
3001 Capital Projects 30 Public Works Rev 49101 Transfer In General Fund
221008 Water bottle
filling stations
(4,806.34) One-
time
Attachment 1.A
Council Agenda 12-16-2025 9.C-18
Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account Title Project Project Title FY 2026 FY 2027 One- time/
Ongoing
Project
savings for
completed
projects
Project completed, de-
appropriate
3001 Capital Projects 30 Public Works Exp 56007 Capital Outlay - Improvements
221008 Water bottle
filling stations
(306.34) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
3001 Capital Projects 30 Public Works Rev 49102 Transfer in from Transaction Sales
Tax Fund
251002 El Portal
Outfall
(60,000.00) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
3001 Capital Projects 30 Public Works Exp 56014 Storm Drain 251002 El Portal Outfall
(60,000.00) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
3102 Impact Fees 15 Administrative
Services
Exp 52101 Professional
Services
252006 Dev Impact
Fee Study
FY25
(340.00) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
6101 Water Enterprise
Fund
30 Public Works Exp 59613 Transfer Out
Water Constructn
251010 N Oak Park
Repair
(50,904.43) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
6103 Water
Construction
Fund
30 Public Works Rev 49611 Transfer In Water
Ent Fund
251010 N Oak Park
Repair
(50,904.43) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
6103 Water
Construction
Fund
30 Public Works Exp 56011 Infrastructure 251010 N Oak Park Repair
(50,904.43) One-
time
Project
savings for
completed
projects
Project completed, de-
appropriate
6501 Parking
Enterprise Fund
30 Public Works Exp 56005 Capital Outlay-
Land
201013 Parking
Garage
(3.00) One-
time
Project
adjustments
for updated
estimates
Charles Street Reservoir
Accept grant award $500K
HUD
6103 Water
Construction
Fund
30 Public Works Rev 45101 Fed Gov't Grants 211006 Charles Street
Reservoir
500,000.00 One-
time
Project
adjustments
for updated
estimates
Increase project cost based
on recent estimates
6103 Water
Construction
Fund
30 Public Works Exp 56011 Infrastructure 211006 Charles Street
Reservoir
500,000.00 One-
time
Project
adjustments
for updated
estimates
Update project cost based on
revised estimate
1002 Transaction
Sales Tax Fund
30 Public Works Exp 59301 Transfer Out Cap
Project
261009 Eldwayen
Park
Sidewalk Re-
route
45,000.00 One-
time
Project
adjustments
for updated
estimates
Update project cost based on
revised estimate
3001 Capital Projects 30 Public Works Rev 49101 Transfer In General Fund
261009 Eldwayen
Park
Sidewalk Re-
route
45,000.00 One-
time
Project
adjustments
for updated
estimates
Update project cost based on
revised estimate
3001 Capital Projects 30 Public Works Exp 56007 Capital Outlay - Improvements
261009 Eldwayen
Park
Sidewalk Re-
route
45,000.00 One-
time
Technical
Adjustment
Adjust budgeted accounts 6201 Wastewater
Treatment Fund
30 Public Works Exp 52306 Operating Supp &
Maint
000000 No Project 750.00 750.00 Ongoing
Technical
Adjustment
Adjust budgeted accounts 6201 Wastewater
Treatment Fund
30 Public Works Exp 52311 Bldg&Grounds
Oper S&M
000000 No Project (750.00) One-
time
Attachment 1.A
Council Agenda 12-16-2025 9.C-19
Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account Title Project Project Title FY 2026 FY 2027 One- time/
Ongoing
Technical
Adjustment
Align budget to projected
actuals
6201 Wastewater
Treatment Fund
30 Public Works Exp 52318 Chlorine 000000 No Project (164,259.58) One- time
Technical
Adjustment
Align budget to projected
actuals
6201 Wastewater
Treatment Fund
30 Public Works Exp 52321 De-Chlorination 000000 No Project (75,464.20) One- time
Technical
Adjustment
Move from half-cent sales tax
account to transaction sales
tax account
1001 General Fund 10 General
Government
Rev 41204 Sales Tax-Half-
Cent Tax
000000 No Project (4,000,000) (4,040,000.00) Ongoing Technical
Adjustment
Move from half-cent sales tax
account to transaction sales
tax account
1001 General Fund 10 General
Government
Rev 41205 Sales Tax-
Transaction Tax F-
24 000000 No Project 4,000,000 4,040,000.00 Ongoing Technical
Adjustment
Move Planning Commission
budget to Council budget for
centralized administration of
Advisory Body support
1001 General Fund 40 Community
Development
Exp 52224 Commission/Boar
d Travel
000000 No Project (11,433.00) (11,775.00) Ongoing Technical
Adjustment
Move Planning Commission
budget to Council budget for
centralized administration of
Advisory Body support
1001 General Fund 11 City Council Exp 52224 Commission/Boar d Travel
000000 No Project 11,433.00 11,775.00 Ongoing
Technical
Adjustment
Project is capital, reclassify
from operating to capital
account
1001 General Fund 30 Public Works Exp 52311 Bldg&Grounds Oper S&M
000000 No Project (60,000.00) One-
time
Technical
Adjustment
Project is capital, reclassify
from operating to capital
account
1001 General Fund 30 Public Works Exp 56011 Infrastructure 000000 No Project 60,000.00 One- time
Technical
Adjustment
Reduce expenditure budget
to reflect available resources
6105 Water Central
Coast Blue JPA
32 Central Coast
Blue JPA
Exp 52101 Professional
Services
000000 No Project (15,753.90) One-
time
Technical
Adjustment
Reduce expenditure budget
to reflect available resources
6204 WW Central
Coast Blue JPA
32 Central Coast
Blue JPA
Exp 52101 Professional
Services
000000 No Project (31,985.18) One-
time
Technical
Adjustment
Safety Element & Access
Element Update (grant
funding award of $900,000) -
move to new project code
1001 General Fund 40 Community
Development
Rev 45201 State Gov't Grants 192003 Local Coastal
Plan Update
(450,000.00) (450,000.00) One-
time
Technical
Adjustment
Safety Element & Access
Element Update (grant
funding award of $900,000) -
move to new project code
1001 General Fund 40 Community
Development
Exp 52101 Professional
Services
192003 Local Coastal
Plan Update
(450,000.00) (450,000.00) One-
time
Technical
Adjustment
Safety Element & Access
Element Update (grant
funding award of $900,000) -
move to new project code
1001 General Fund 40 Community
Development
Rev 45201 State Gov't Grants 263004 Safety &
Access
Element
Update
450,000.00 450,000.00 One-
time
Technical
Adjustment
Safety Element & Access
Element Update (grant
funding award of $900,000) -
move to new project code
1001 General Fund 40 Community
Development
Exp 52101 Professional
Services
263004 Safety &
Access
Element
Update
450,000.00 450,000.00 One-
time
Attachment 1.A
Council Agenda 12-16-2025 9.C-20
Category Description Fund Fund Title Dept Dept Title Rev/ Exp
Account Account Title Project Project Title FY 2026 FY 2027 One- time/
Ongoing
Technical
Adjustment
State Funding for Shell Beach
Path Extension project
3001 Capital Projects 30 Public Works Rev 45312 Grant from SLO County
251009 Shell Beach
Rd Extension
phse2
(157,186.93) One-
time
Technical
Adjustment
State Funding for Shell Beach
Path Extension project
3001 Capital Projects 30 Public Works Rev 45201 State Gov't Grants 251009 Shell Beach Rd Extension
phse2
157,186.93 One-
time
Technical
Adjustment
TJA adjustments to match
agreements
1001 General Fund 12 City Manager Exp 52101 Professional Services
000000 No Project (2,347.00) (2,347.00) Ongoing
Technical
Adjustment
TJA adjustments to match
agreements
1001 General Fund 12 City Manager Exp 52220 Advertising & Promotion
000000 No Project 2,347.00 2,347.00 Ongoing
Technical
Adjustment
TJA adjustments to match
agreements
2006 Lodging
Business
Improvement
12 City Manager Exp 52101 Professional
Services
000000 No Project (16,244.00) (16,244.00) Ongoing Technical
Adjustment
TJA adjustments to match
agreements
2006 Lodging
Business
Improvement
12 City Manager Exp 52220 Advertising &
Promotion
000000 No Project 16,244.00 16,244.00 Ongoing
Attachment 1.A
Council Agenda 12-16-2025 9.C-21
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