HomeMy WebLinkAboutMID-YEAR DOCUMENT2010-11 Mid-Year Budget Review
For the 2009-11 Financial Plan
Major City Goal:
Traffic Congestion Relief
Major City Goal:
Preservation of Critical Services
City of San Luis Obispo
Major City Goal:
Economic Development
Major City Goal:
Infrastructure Maintenance
2009-11 Financial Plan
MID-YEAR BUDGET REVIEW: 2010-11
JAN HOWELL MARX, MAYOR
JOHN ASHBAUGH, VICE-MAYOR
ANDREW CARTER, COUNCIL MEMBER
DAN CARPENTER, COUNCIL MEMBER
KATHY SMITH, COUNCIL MEMBER
KATIE LICHTIG, CITY MANAGER
Prepared by the Department of Finance & Information Technology
Mary Bradley, Interim Director/City Treasurer
Debbie Malicoat, Finance Manager
Jennifer Thompson, Revenue Supervisor
City of San Luis Obispo
TABLE OF CONTENTS
A. Transmittal Memorandum
Overview A-1
Financial Condition Summary A-2
Mid-Year Budget Requests A-4
Prospects for the Future A-4
Status of Goals and Objectives A-5
Conclusion A-5
B. Financial Condition Summaries
Revenues by Fund B-1
Operating Programs B-8
Capital Improvement Plan B-9
Interfund Transactions
Operating Transfers B-11
Reimbursement Transfers B-13
Changes in Financial Position
Combined Statements
All Funds Combined B-14
Governmental Funds B-15
Enterprise and Agency Funds B-16
General Fund B-17
Special Revenue Funds
Downtown Association B-18
Tourism Business Improvement B-19
Gas Tax B-20
Transportation Development Act B-21
CDBG B-22
Law Enforcement Grant Fund B-23
Capital Project Funds
Public Art Fund B-24
Proposition 42 Fund B-25
Capital Outlay B-26
Parkland Development B-27
Transportation Impact Fee B-28
Open Space Protection B-29
Airport Area Impact Fee B-30
Affordable Housing B-31
Fleet Replacement B-32
LOVR Sub-Area Fee Fund B-33
Debt Service Fund B-34
Enterprise Funds
Water B-35
Sewer B-36
Parking B-37
Transit B-38
Golf Fund B-39
Whale Rock Reservoir B-40
C. Mid-Year Budget Requests
Summary of Mid-Year Budget Requests C-1
D. Recent Financial and Revenue Reports
Quarterly Financial Newsletter:
December 2010 D-1
Sales Tax Newsletter:
Third Calendar Quarter 2010 D-3
Monthly TOT Report: December 2010 D-4
E. Status of Goals and Objectives
Introduction E-1
Status of Major City Goals E-4
Status of Other Council Objectives E-26
Carryover Goals and Objectives E-27
Status of Major CIP Projects E-29
Section A
TRANSMITTAL MEMORANDUM
TRANSMITTAL MEMORANDUM
A-1
March 1, 2011
TO: City Council
FROM: Katie Lichtig, City Manager
Mary Bradley, Interim Director of Finance & Information Technology
Debbie Malicoat, Finance Manager
Jennifer Thompson, Revenue Supervisor
SUBJECT: MID-YEAR BUDGET REVIEW FOR 2010-11
OVERVIEW
In monitoring our fiscal condition, we provide
ongoing financial information through a variety of
methods, including on-line access to up-to-date
information, “hard copy” monthly reports, quarterly
financial newsletters, and focused reports on key
fiscal indicators such as sales tax, transient
occupancy tax (TOT) and investments.
In addition to these, the City’s Budget and Fiscal
Policies also call for preparing a formal report to the
Council every six months on the City’s financial
status. This allows us to take a broader look at our
financial picture at the mid-point of the fiscal year
by:
1. Updating beginning fund balance projections
based on actual results for the prior fiscal year.
2. Analyzing revenue trends since adoption of the
Financial Plan Supplement, and revising
revenues and ending fund balance projections
accordingly.
3. Identifying and presenting any fiscal problem
areas to the Council, and recommending
corrective action or additional funding if
required.
This is also an opportunity to provide the Council
with a formal update on the status of major City
goals, capital improvement plan (CIP) projects and
other objectives.
Focus on Sustainability. Although experts have
declared the “Great Recession” over, the General Fund
is still suffering from its economic impacts. While
revenue available to operate the City has dropped
significantly, expenses have continued to increase. Our
major revenues have, for the most part, reached bottom
and started a slow, moderate climb. Unfortunately,
while revenues are finally increasing, they are down
from their recent peaks and in some cases, we do not
expect them to return to past levels for some time.
Our task now is to address the structural gap between
revenues and expenditures and develop a Financial
Plan which will be sustainable for the long term. Over
the last several years, a number of significant steps
have been taken to keep our community’s fiscal health
strong as the long-term effects of the recession
unfolded. Most recently, employee groups and the
City agreed that salary costs would remain unchanged
in calendar year 2011. In addition, there was
agreement that most employees would be responsible
for a larger share of their health insurance costs as
premiums rose.
Although the City has continued efforts to prepare for
our new economic reality, key challenges to fiscal
sustainability remain. These include:
• Adverse State Fiscal Outlook. Our City was
spared large budget reductions in the State
budget process earlier this year. In the
meantime, Governor Brown has proposed deep
cuts to State services to address the $25 billion
State budget gap projected for next fiscal year.
While it is possible that we may again escape
major State budget cuts, continued funding for
the COPs program and jail booking fees are
dependent upon voter approval of a Vehicle
License Fee extension in June. The total at risk
for these two programs is $350,000.
• Increased Retirement Costs. CalPERS has
provided information about the City’s employer
contribution rates for 2011-12 and estimates for
TRANSMITTAL MEMORANDUM
A-2
the following two years. Due to changes in
demographic assumptions, the rates for 2011-12
were higher than originally projected. The effect
of these increases was approximately $520,000
more than was originally assumed. Steeper
increases are projected beginning in 2013-14 as
prior year investment losses begin to be reflected
in the rates. There are several other issues which
could cause rates to rise even further in the
future, most notably a possible decrease in
assumed investment return and cash flow
considerations which could require additional
contributions.
• Ongoing Infrastructure and Asset
Maintenance Needs. The City has a variety of
assets that are important to our delivery of services
to the community. These include infrastructure
such as streets, sidewalks, traffic signals, lights,
and buildings as well as vehicles and information
technology equipment. In the past, maintenance
and replacement of these General Fund assets have
been funded on a “pay as you go” basis. In order
to develop a Financial Plan that is sustainable for
the future, funds should be set aside to provide for
maintenance and replacement of these assets. In
many cases, failure to repair or replace
infrastructure can result in increased future costs or
service disruption. Staff is working to develop a
five year Capital Improvement Plan which
includes the necessary funds on a measured and
prudent schedule for Council’s consideration.
These amounts are likely to be larger than what
has previously been anticipated in the Five Year
Forecast that was presented to Council in
December 2010.
General Fund Focus
This mid-year budget review primarily focuses on
programs and projects financed through the General
Fund. In addition, notable changes in several other
funds are highlighted. Consistent with the City's
policy of annually reviewing our enterprise fund
rates, a comprehensive analysis will be presented on
June 14, 2011 addressing rate and revenue issues in
the water, sewer, parking, transit and golf funds.
No Mid-Year Budget Requests
Given our current fiscal outlook for 2010-11 and
beyond, there are no proposed mid-year budget
requests that are essential to meet costs that were not
anticipated when preparing the 2010-11 Financial Plan
Supplement (Supplement).
FINANCIAL CONDITION SUMMARY
Beginning General Fund Balance
The beginning General Fund balance is $1.7 million
more than projected in the adopted 2010-11 budget.
After accounting for funds that were unspent in
2009-10 and “carried over” to 2010-11, the net
increase to beginning fund balance is $623,000 more
than originally anticipated. Assuming that revenues
and expenditures perform as anticipated, the
projected ending General Fund balance for 2010-11
is on target, and the reserves are projected to be over
20% of operating expenditures. While this
information requires no action as part of the Mid-
Year Budget Review, it is an opportunity to
highlight the prudent fiscal management taking
place.
General Fund Revenues
Included in Section B of this report is a summary of
revenues by fund and major source that provides
actual results for 2009-10 along with a comparison
of the revised 2010-11 revenue projections with
original budget estimates. The following
summarizes the most significant General Fund
revenue revisions:
Sales Tax. Sales tax revenues are projected to be up
from the original 2010-11 budget by $368,000
(2.2%). This is $172,900 (1.5%) more than the
original 2010-11 budget for general sales tax and
$195,100 (3.7%) more for Measure Y sales tax.
This is still below the 2007 peak for general sales
tax by $2,493,800 (17.8%).
Property Tax. Property tax has been decreased
from the original budget by 5.6% ($523,100), based
on property tax revenue estimates provided by the
County. This decrease is a result of slightly lower
assessed valuation combined with a negative
Consumer Price Index adjustment to property values
for this fiscal year
Transient Occupancy Tax. The original budget
estimated that TOT would grow by 2%. Based on
year-to-date receipts, we are revising this to an
TRANSMITTAL MEMORANDUM
A-3
increase of 6%. This results in a revised estimate of
$4,770,000. This is still below the 2008 peak by
$284,700 (1%).
Utility Users Tax. Based on stronger than
anticipated year-to-date results, we have increased
this by $247,800 (5.4%) from the original estimate.
Utility Users Tax is one revenue that has remained
stable despite the state of the economy.
Franchise Fees. We have decreased this projection
from the original budget by 5.5% ($140,400) based
on weaker than anticipated year to date results. This
is .5% below the 2009 peak.
Property Tax In-lieu of Vehicle License Fees.
Based on collections to-date, this has been revised
upward from the original budget by $96,300 based
on actual receipts from the County. This is 2.8%
above the original estimate.
Public Safety Service Charges. Police
administrative citation revenues are $130,000 greater
and other police department service charges are
$60,000 greater than projected based on current
collections. Fire service charges are also up by
about $50,000. This results in a net increase for
public safety service charges that are $240,000
higher than the original budget.
Fines and Forfeitures. This has been decreased by
$22,100 from the original budget based on actual
results in 2009-10 and year-to-date results.
Interest Earnings. Based on results to-date, and the
very low interest yields currently experienced, this
has been revised to a decrease of $75,000.
Mutual Aid Revenues. Revenues from mutual aid
responses are $73,300 year to date, with no further
collections expected for the year. This is $576,700
less than the original budget and $1,390,000 less
than the 2009 peak.
General Fund Operating Expenditures
Section B includes an overview of changes to the
operating program budgets. Organized by function,
these schedules include the original budget, re-
appropriations for encumbrances and carryovers, and
budget changes to date since approval of the
Supplement in June 2010.
At the end of 2009-10, there were unspent operating
budgets, some of which were not required for
carryover to the next fiscal year. Of the unspent
amount, $1.1 million carried over to the current fiscal
year. Along with the carryover amount, an offsetting
amount of fund balance rolled forward. Providing for
carryover allows departments to expend funds to
complete projects or workplans over the course of the
two year Financial Plan. While it appears that all these
funds will not be needed during this fiscal year, this
practice allows the Departments to achieve their
mission and be agile in responding to changes. The
current Mid-Year Budget assumes all but $300,000
will be spent during the year.
To date, the Council has approved about $200,000 in
additional operating expenditures in the current fiscal
year. In addition to the carryovers, other changes to
the budget include assumptions made for adjustments
to salaries and benefits that, due to recent employee
group agreements, will not be necessary in the current
fiscal year as well as assumptions for current year
expenditure savings.
Significant Changes in Other Funds
Golf Fund
On June 2, 2010 Council deferred implementing a
$1.00 per round rate increase. The Mid-Year Budget
Review reflects the fiscal impacts of this deferral,
which results in an additional contribution from the
General Fund of $79,300.
Parking Fund
On June 2, 2010 Council deferred implementing a
proposed rate increase. The Mid-Year Budget Review
reflects the fiscal impacts of this deferral, which results
in reduced revenues of $357,400 from the original
budget.
Water Fund
TRANSMITTAL MEMORANDUM
A-4
Based on current trends, revenue estimates for water
sales revenues have been revised downward
significantly. There are a variety of factors that
influence water sales. A full fund analysis will be
presented in June 2011 with the 2011-13 Financial
Plan.
Transit Fund
Public Works staff has recently discovered that there
may be a shortfall of Federal Transit Administration
(FTA) funding for 2010-11. In February 2011, the
Federal government released its first apportionment for
FTA formula funding. FTA is one of the two largest
funding sources for the Transit Fund each year. Due to
reporting inconsistencies in the National Transit
Database, the appropriation for the SLO Urbanized
Area (UZA) was reduced by approximately $450,000.
This reduced amount affects the operating assistance
grant that has been reflected for the Transit Fund in the
current fiscal year. Staff proposes to offset the effect
primarily by deferring one capital bus replacement
($377,000) that was approved in this year’s federal
program of projects. These changes are reflected in the
enclosed Mid-Year Budget Review. Additionally,
staff will seek to program some of the existing SLO
UZA reserve for operations to cover the shortfall.
Staff is working with the FTA to discuss the
circumstances that led to the reporting inconsistencies,
which in turn led to the reduction in funding. The
National Transit Database reporting was impacted by a
medical leave of absence by SLO Transit’s Resident
Manager. During this leave of absence, the City
sought and received reporting requirement waivers,
however it was not known at the time that such a
waiver would potentially reduce transit funding for the
UZA. A final apportionment is scheduled for later this
fiscal year.
Capital Improvement Plan
This part of Section B reflects the original CIP
budgets for 2010-11 by fund, re-appropriations for
encumbrances and carryovers, and budget changes
to date since approval of the 2010-11 Financial Plan
Supplement in June 2010. The total capital
improvement plan is $8,981,700 greater than
projected in the Supplement due primarily to
carryovers and encumbrances. There are no new
CIP projects for Council consideration.
Interfund Transactions
This portion of Section B reflects actual interfund
transfers for 2009-10 along with the original budget
and revisions for 2010-11. The revised operating
transfers are generally driven by Council approved
changes since the adoption of the 2010-11 budget.
The reimbursement transfers are based on the 2009-
2011 Cost Allocation Plan adopted by Council on
February 2, 2010.
Projected Ending Fund Balances/Working
Capital
Based on the revised revenue projections and
expenditures summaries, this part of Section B
includes a summary of projected changes in
financial position for each of the City's operating
funds. As with the revenue projections, the changes
in financial position schedules include the actual
fund balances/working capital for 2010-11 and the
original budget and revised projections for 2010-11.
Based on the revised revenue and expenditure
projections for the General Fund, the ending fund
balance is anticipated to be $1.3 million higher than
originally budgeted. This is $1 million more than the
minimum reserve policy requires. While this is
positive news, the Mid-Year Budget indicates that
there is a structural gap between revenues and
expenditure and absent corrective action, this gap will
continue.
MID-YEAR BUDGET REQUESTS
As noted previously, there are no mid-year operating
or capital budget requests that need to be approved
now.
PROSPECTS FOR THE FUTURE
General Fund Five-Year Forecast
As part of the background materials prepared for the
Goal Setting Workshop, on December 14, 2010
Council received an updated General Fund Five-
Year for 2011-12 through 2015-16. The Forecast
projected a budget gap of $3 million in 2011-12,
growing to $3.4 million in 2013-14. On average, the
TRANSMITTAL MEMORANDUM
A-5
budget gap was projected to be $2.7 million over the
five year period.
Based on the revised revenue and expenditure
assumptions included in the Mid-Year Budget
Review, modifications to the budget that the Council
has already approved, and staff’s continued analysis
of current trends, the projected gap between
revenues and expenditures has narrowed. This is
primarily due to two factors: revenues appear to be
recovering slightly more quickly than originally
anticipated and recent employee contracts have
helped contain costs. However, other financial
practices are being reviewed (such as best practices
for one-time revenues and expenditures such as for
mutual aid) that may have an impact on the budget
gap. Moreover, while this issue is still being
assessed, it appears that capital and infrastructure
needs will probably be larger than anticipated in the
previous Forecast. In sum, in spite of the positive
changes to revenues and the efforts to contain
staffing costs, the City is still facing a significant
structural gap between revenues and expenditures
for the five-year period unless corrective action is
taken. Council will receive a formal update of the
Forecast on April 12, 2011 in the context of
providing Strategic Budget Direction.
2011-13 Financial Plan
Council has already begun the arduous task of
balancing the budget for 2011-13 and beyond. While
the budget-balancing difficulties facing us are
significant, we go into the 2011-13 budget process
with a number of strengths. We have strong financial
systems and procedures in place. We have an
engaged community and information on community
priorities. We have committed staff and strong
Council leadership. And, we have a great tradition of
doing the right thing. All of these taken together
will result in a Financial Plan that aligns community
priorities and financial resources over the long term.
STATUS OF GOALS AND OBJECTIVES
Section E of this report provides a formal look at the
status of Major City Goals, Other Council
Objectives and Major CIP Projects as of February
2011. As reflected in the report, with about 80% of
the Financial Plan period completed, we are
generally on track in achieving the major City goal
“action plans.” On the other hand, some of the goals
and objectives require minor modifications to task
schedules.
CONCLUSION
The Mid-Year Budget Review document for 2010-
11 has been prepared in order to present the Council
with a formal review of the City's financial condition
six months into the fiscal year, and to provide an
update on the status of major City goals, CIP
projects and other objectives.
The Department Heads and Budget Review Team
and will be prepared to respond to any questions the
Council may have regarding this report at their
March 1, 2011 meeting. If you have any questions
in the interim, or require additional information,
please do not hesitate to contact us.
Section B
FINANCIAL CONDITION SUMMARIES
REVENUES BY MAJOR CATEGORY AND SOURCE
SUMMARY BY FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
GOVERNMENTAL FUNDS
General Fund 49,265,700 50,769,700 51,071,300 301,600
Special Revenue Funds 3,177,700 2,998,800 4,086,500 1,087,700
Capital Project Funds 2,326,500 1,211,700 10,193,400 8,981,700
Total Governmental Funds 54,769,900 54,980,200 65,351,200 10,371,000
ENTERPRISE FUNDS
Water Fund 14,475,600 15,727,500 15,407,500 (320,000)
Sewer Fund 13,636,100 13,407,600 13,467,600 60,000
Parking Fund 3,788,300 4,006,000 3,648,600 (357,400)
Transit Fund 3,859,200 2,832,400 4,681,700 1,849,300
Golf Fund 395,300 423,700 346,100 (77,600)
Whale Rock Reservoir Fund 1,066,000 1,170,000 1,170,000
Total Enterprise Funds 37,220,500 37,567,200 38,721,500 1,154,300
TOTAL $91,990,400 $92,547,400 $104,072,700 $11,525,300
B-1
REVENUES BY MAJOR CATEGORY AND SOURCE
GENERAL FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Tax Revenues
Sales & use tax
General 10,723,900 11,327,100 11,500,000 172,900
Measure Y 5,252,500 5,293,900 5,489,000 195,100
Public safety (Proposition 172)257,900 258,900 258,900
Property tax 8,579,300 9,323,100 8,800,000 (523,100)
Transient occupancy tax 4,496,100 4,295,800 4,770,000 474,200
Utility users tax 4,862,400 4,612,200 4,860,000 247,800
Property tax in-lieu of VLF 3,565,100 3,454,700 3,551,000 96,300
Franchise fees 2,396,700 2,567,400 2,427,000 (140,400)
Business tax 1,830,100 1,868,100 1,786,700 (81,400)
Real property transfer tax 129,000 175,000 140,000 (35,000)
Total Tax Revenues 42,093,000 43,176,200 43,582,600 406,400
Fines & Forfeitures
Vehicle code fines 151,900 155,000 155,000
Other fines & forfeitures 49,800 62,100 40,000 (22,100)
Total Fines & Forfeitures 201,700 217,100 195,000 (22,100)
Investment and Property Revenues
Investment earnings 843,400 625,000 700,000 75,000
Rents & concessions 61,400 175,600 120,000 (55,600)
Total Investment & Property 904,800 800,600 820,000 19,400
Subventions & Grants
Motor vehicle in-lieu 135,000 132,000 132,000
Homeowners & other in-lieu taxes 75,600 76,500 75,400 (1,100)
Other in-lieu taxes 20,500 17,500 20,900 3,400
SB 90 reimbursements
Police training (POST)37,600 60,000 30,000 (30,000)
Mutual aid reimbursements 639,000 650,000 73,300 (576,700)
COPS grant AB3229 100,000 100,000 100,000
State Office of Traffic Safety (OTS)22,300
Zone 9 reimbursements 100,200 95,000 95,000
Other state & federal grants 104,800 167,000 167,000
Total Subventions & Grants 1,235,000 1,131,000 693,600 (437,400)
Service Charges
Police Services
Accident reports 3,300 3,000 3,000
Colision investigation 13,400 12,000 12,000
Alarm permits 125,100 100,000 100,000
DUI cost recovery 7,500 30,000 33,000 3,000
Police department permits 10,800 8,000 10,000 2,000
Tow release fee 22,100 21,000 21,000
Booking fee recovery
Tobacco permit fees 19,600 12,500 20,000 7,500
Administrative citations 138,000 120,000 250,000 130,000
Parking citations - PD issued 64,500 50,000 88,000 38,000
Other police services 25,300 29,000 40,400 11,400
Total Police Services 429,600 385,500 577,400 191,900
B-2
REVENUES BY MAJOR CATEGORY AND SOURCE
GENERAL FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Fire Services
Cal Poly fire services 250,000 250,000 250,000
Medical emergency recovery 158,300 158,300 159,700 1,400
Fire safety/haz mat permits 133,400 136,000 136,000
Multi-dwelling unit inspections 188,800 188,300 188,300
CUPA fees 66,500 96,600 96,600
Other fire services 70,000 67,200 114,700 47,500
Total Fire Services 867,000 896,400 945,300 48,900
Development Review
Planning & zoning fees 429,600 405,000 443,800 38,800
Construction plan check & inspections 829,000 765,000 760,000 (5,000)
Infrastructure plan check & inspections 283,500 350,000 305,500 (44,500)
Encroachment permits 130,700 120,000 135,000 15,000
Fire plan check & inspections 103,700 125,400 125,400
Waterways management plan fees 17,500 7,400 7,400
Total Development Review 1,794,000 1,765,400 1,777,100 11,700
Parks & Recreation
Adult athletic fees 136,500 120,000 120,000
Youth athletic fees 35,600 33,000 33,000
Skate park fees 200
Instruction fees 94,900 82,300 82,300
Special event fees 87,000 83,700 83,700
Rental & use fees 179,800 178,700 183,500 4,800
Children services 496,400 601,600 551,600 (50,000)
Teens & seniors 2,200 3,400 500 (2,900)
Aquatics 235,700 215,700 213,400 (2,300)
Other recreation revenues 5,000 5,000
Total Parks & Recreation 1,268,300 1,323,400 1,273,000 (50,400)
General Government
Business license 232,400 261,100 369,000 107,900
Sales of publications 8,200 20,000 5,000 (15,000)
Other service charges 92,100 15,000 15,000
Total General Government 332,700 296,100 389,000 92,900
Total Service Charges 4,691,600 4,666,800 4,961,800 295,000
Other Revenues
Insurance refunds 15,700 15,400 15,400
Sale of surplus property 70,300 5,000 5,000
Other revenues 53,600 778,000 797,900 19,900
Total Other Revenues 139,600 778,000 818,300 40,300
Total General Fund $49,265,700 $50,769,700 $51,071,300 $301,600
B-3
REVENUES BY MAJOR CATEGORY AND SOURCE
SPECIAL REVENUE FUNDS
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Downtown Business Improvement District Fund
Investment & Property Revenues
Service Charges 208,300 220,800 220,800
Total Downtown Association Fund 208,300 220,800 220,800
Tourism Business Improvement District Fund
Investment & Property Revenues 17,800 6,800 6,800
Service Charges 902,500 853,800 905,000 51,200
Tourism BID Fund 920,300 853,800 911,800 58,000
Community Development Block Grant Fund
Subventions & Grants 817,000 629,600 1,596,400 966,800
Gas Tax Fund
Subventions & Grants 762,400 1,254,300 1,215,600 (38,700)
In March 2010,the Legislature passed ABx8 6 and ABx8 9, which contained the provisions for a swap of
Proposition 42 state sales tax on gasoline with allocations from the motor vehicle excise tax (gas tax).
Transportation Development Act Fund
Subventions & Grants 27,800 22,500 22,500
Law Enforcement Grant Fund
Investment & Property Revenues 1,300 1,400 1,100 (300)
Subventions & Grants
Service Charges 3,200 4,400 2,600 (1,800)
Total Law Enforcement Grant Fund 4,500 5,800 3,700 (2,100)
Public Art Contributions Fund
Investment & Property Revenues 12,100 7,000 5,300 (1,700)
Service Charges 20,100 5,000 80,000 75,000
Other Revenues 30,400 30,400
Total Public Art Contributions Fund 32,200 12,000 115,700 103,700
Proposition 42 Fund
Investment & Property Revenues
Subventions and Grants 405,200
Proposition 42 Fund 405,200
In March 2010,the Legislature passed ABx8 6 and ABx8 9, which contained the provisions for a swap of
Proposition 42 state sales tax on gasoline with allocations from the motor vehicle excise tax (gas tax).
Proposition 1B Fund
Investment & Property Revenues
Subventions and Grants
Proposition 1B Fund
Total Special Revenue Funds 3,177,700 2,998,800 4,086,500 1,087,700
B-4
REVENUES BY MAJOR CATEGORY AND SOURCE
CAPITAL PROJECT FUNDS
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Capital Outlay Fund
Subventions & Grants
State of California
Traffic safety grant
SLTPP/STP grant 430,900 430,900
STP/SHA - RRTC 324,400 1,511,700 1,511,700
Safe routes to school 1,053,800 1,053,800
Other state grants 213,600
Federal Government
Highway & bridge rehabilitation &
replacement (HBRR)1,200 485,700 485,700
Transportation enhancement (TEA)44,100 4,400 4,400
Other federal grants 156,600 1,484,900 1,484,900
Service Charges
Zone 9 reimbursements 90,000 240,000 150,000
Other Revenues
Contributions 13,100 173,200 173,200
Other Revenue 100,000
Total Capital Outlay Fund 853,000 90,000 5,384,600 5,294,600
Parkland Development Fund
Investment & Property Revenues 41,800 37,200 37,200
Subventions & Grants 50,000 50,000
Service Charges
Park in-lieu fees 35,200 50,000 50,000
Dwelling unit charge 1,200 200 1,000 800
Other Revenue 323,300 323,300
Total Parkland Development Fund 78,200 460,700 461,500 800
Transportation Impact Fee Fund
Investment & Property Revenues 107,500 40,000 40,000
Subventions & Grants 399,900 2,341,300 2,341,300
Service Charges 30,200 150,000 780,000 630,000
Other Revenue 87,200 7,200 7,200
Total Transportation Impact Fee Fund 624,800 190,000 3,168,500 2,978,500
Fleet Replacement Fund
Investment & Property Revenues 59,800 50,000 30,000 (20,000)
Other Revenues
Sale of surplus property 27,500
Total Fleet Replacement Fund 87,300 50,000 30,000 (20,000)
B-5
REVENUES BY MAJOR CATEGORY AND SOURCE
CAPITAL PROJECT FUNDS
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Open Space Protection Fund
Investment & Property Revenues 12,700 5,000 1,000 (4,000)
Subventions & Grants 314,800 750,000 750,000
Other Revenue 10,500
Total Open Space Protection Fund 338,000 5,000 751,000 746,000
Airport Area Impact Fee Fund
Investment & Property Revenues 31,500 24,000 24,000
Service Charges 3,600
Total Airport Area Impact Fee Fund 35,100 24,000 24,000
Affordable Housing Fund
Investment & Property Revenues 41,600 40,000 20,000 (20,000)
Subventions & Grants 270,000
Service Charges (21,300)350,000 350,000
Total Affordable Housing Fund 290,300 390,000 370,000 (20,000)
Los Osos Valley Road Sub-Area Fee Fund
Investment & Property Revenues 8,600 2,000 3,800 1,800
Service Charges 11,200
Total Los Osos Valley Road Sub-Area Fee 19,800 2,000 3,800 1,800
Total Capital Project Funds 2,326,500 1,211,700 10,193,400 8,981,700
B-6
REVENUES BY MAJOR CATEGORY AND SOURCE
ENTERPRISE FUNDS
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Water Fund
Investment & Property Revenues 663,500 182,100 229,700 47,600
Subventions & Grants
Service Charges 13,755,800 15,520,000 15,147,400 (372,600)
Other Revenues 56,300 25,400 30,400 5,000
Total Water Fund 14,475,600 15,727,500 15,407,500 (320,000)
Sewer Fund
Investment & Property Revenues 411,000 74,500 93,900 19,400
Subventions & Grants
Service Charges 13,228,100 13,321,800 13,370,700 48,900
Other Revenues (3,000)11,300 3,000 (8,300)
Total Sewer Fund 13,636,100 13,407,600 13,467,600 60,000
Parking Fund
Fines & Forfeitures 690,500 676,500 676,500
Investment & Property Revenues 292,200 145,000 145,000
Service Charges 2,815,200 3,184,500 2,827,100 (357,400)
Other Revenues (9,600)
Total Parking Fund 3,788,300 4,006,000 3,648,600 (357,400)
Transit Fund
Investment & Property Revenues 5,100 5,000 5,600 600
Subventions & Grants 3,302,500 2,219,000 4,060,900 1,841,900
Service Charges 584,900 603,900 592,700 (11,200)
Other Revenues (33,300)4,500 22,500 18,000
Total Transit Fund 3,859,200 2,832,400 4,681,700 1,849,300
Golf Fund
Investment & Property Revenues 56,400 59,300 59,300
Service Charges 333,900 364,400 286,800 (77,600)
Other Revenues 5,000
Total Golf Fund 395,300 423,700 346,100 (77,600)
Whale Rock Commission
Investment & Property Revenues 31,100 13,800 13,800
Subventions & Grants
Service Charges 1,033,500 1,154,700 1,154,700
Other Revenues 1,400 1,500 1,500
Total Whale Rock Commission Fund 1,066,000 1,170,000 1,170,000
Total Enterprise & Agency Funds $37,220,500 $37,567,200 $38,721,500 $1,154,300
B-7
OPERATING PROGRAMS
SUMMARY BY FUND
2010-11 Changes
Original Carryovers/ Other Mid-Year Revised
Budget Encumbrances Changes Requests Budget
General Fund
Public Safety 24,612,500$ 74,100$ 181,700$ -$ 24,868,300$
Transportation 3,030,200 99,900 17,700 3,147,800
Leisure, Cultural & Social Services 6,752,100 8,100 9,100 6,769,300
Community Development 5,626,100 106,000 5,732,100
General Government 11,559,900 830,400 (7,300)12,383,000
Total General Fund 51,580,800 1,118,500 201,200 52,900,500
Downtown BID Fund 220,800 220,800
Tourism BID Fund 853,800 106,600 960,400
CDBG Fund 270,400 10,700 281,100
Water Fund 12,073,400 278,100 12,351,500
Sewer Fund 5,981,000 450,100 6,431,100
Parking Fund 1,665,900 35,300 23,900 1,725,100
Transit Fund 2,527,900 90,400 2,618,300
Golf Fund 525,400 525,400
Whale Rock Fund 878,700 33,400 912,100
Total All Funds Combined.76,578,100$ 2,112,400$ 235,800$ -$ 78,926,300$
SUMMARY OF NET BUDGET CHANGES TO-DATE:
Revenue or
Council/CM General Transfer
Approval Date Fund Offsets Total
General Fund
CUPA reimbusement 12/29/2010 1,300 (1,300)
Damage to City property various 24,100 (24,100)
Triathlon sponsorship 7/30/2010 4,500 (4,500)
SLO night with neighbor program 11/22/2010 2,000 (2,000)
Business license residential rental enforcement 12/9/2010 10,800 (10,800)
OTS grant - Police assistance to other agencies various 16,400 (16,400)
ABC grant various 6,100 (6,100)
Tiller truck training 11/9/2010 10,500 (10,500)
Assistance to firefighter grant 10/5/2010 53,000 (53,000)
Hazmat manager salary and benefits 7/20/2010 9,500 (9,500)
Jr. giants contribution 9/8/2010 1,300 (1,300)
Memorial bench contribution 9/8/2010 700 (700)
Various reimbursements various 1,300 (1,300)
JAG grant 7/22/2010 78,900 (78,900)
Retirement incentive program 6/9/2010 10,000 (10,000)
Accelerate funding - fiscal sustainability task force 6/12/2010 (10,000) 10,000
Accelerate funding - half cent sales tax communications 6/8/2010 (19,200) 19,200
Total $201,200 ($201,200)
Community Development Grant Fund
Homeless shelter annual contract 7/1/2010 10,700 10,700
Total 10,700
Parking Fund
Damage to city property 10/12/2010 300 (300)
Palm-Nipomo parking garage design transfer from CIP 7/2/2010 23,600 (23,600)
Total 23,900 (23,900)
TOTAL $235,800 ($225,100)
B-8
CAPITAL IMPROVEMENT PLAN: ALL FUNDS COMBINED
SUMMARY OF CHANGES BY FUND
Original Encumbrances/ Other Budget Mid-Year
Budget Carryovers Changes Adjustments Revised
Capital Outlay 2,499,300 14,175,800 (148,600)16,526,500
Parkland Development 1,293,000 405,400 19,900 1,718,300
Fleet Replacement 126,500 221,900 348,400
CDBG 409,200 494,900 443,000 1,347,100
Law Enforcement Block Grant 2,000 2,000
Transportation Impact Fee 253,600 5,699,800 (85,500)5,867,900
Open Space Protection 1,136,500 1,136,500
Public Art Private Sector 218,600 49,000 267,600
Airport Area Impact Fee 375,000 375,000
LOVR Impact Fee 61,400 61,400
Affordable Housing 157,500 (38,000)119,500
Water 3,375,000 5,131,900 (100)8,506,800
Sewer 1,605,400 4,624,000 (15,300)6,214,100
Parking 36,600 2,648,700 (20,000)2,665,300
Transit 67,000 1,393,300 (374,600)1,085,700
Golf 43,400 43,400
Whale Rock 350,000 223,400 573,400
Total $10,015,600 $37,013,500 ($170,200)$46,858,900
B-9
CAPITAL IMPROVEMENT PLAN: ALL FUNDS COMBINED
SUMMARY OF NET CIP BUDGET ADJUSTMENTS
Council/CAO Revenue Net
Approval Date Total Offset Impact
Capital Outlay Fund (General Fund)
Caltrans paving agreement 11/22/2010 25,000 25,000
Laserfiche 9/21/2010 90,000 90,000
Carryover adjustments various (255,700)(255,700)
City hall roof repair 7/26/2010 (1,000)(1,000)
Downtown beautification - moved budget to prior year 8/11/2010 (22,300)(22,300)
Holcomb Art Donation 7/20/2010 15,400 15,400
Subtotal Capital Outlay Fund (148,600) 25,000 (173,600)
Parkland Development Fund
Close project 11/22/2010 (37,500)(37,500)
Adjust carryover balance 11/8/2010 57,400
Subtotal Parkland Development Fund 19,900 (37,500)
CDBG Fund
Women's business center 11/30/2010 10,800 10,800
Women's shelter housing rehab 11/30/2010 37,000 37,000
3592/3594 Broad St acquisition 11/30/2010 189,600 189,600
313 South St acquisition 11/30/2010 205,600 205,600
Subtotal CDBG Fund 443,000 443,000
Transportation Impact Fee
Adjust carryover balance 11/8/2010 (8,000)(8,000)
LOVR interchange 8/13/2010 (77,500)(77,500)
Subtotal Transportation Impact Fee Fund (85,500)(85,500)
Public Art in Lieu Fund
Holcomb donation to Community Garden public art project 15,000 15,000
Box Art 34,000 34,000
Subtotal Public Art in Lieu Fund 49,000 49,000
Affordable Housing Fund
Close 3301 Rockview project (68,000)(68,000)
SLO County Housing Trust Fund 30,000 30,000
Subtotal Affordable Housing Fund (38,000)30,000
Water Fund
Adjust carryover 11/8/2010 (14,500)(14,500)
Laserfiche 10/28/2010 14,400 14,400
Subtotal Water Fund (100)(100)
Sewer Fund
Adjust carryover 11/8/2010 (24,900)(24,900)
Laserfiche 10/28/2010 9,600 9,600
Subtotal Sewer Fund (15,300)(15,300)
Parking Fund
Laserfiche 10/28/2010 3,600 3,600
Palm-Nipomo garage design transfer to operating 7/6/2010 (23,600)(23,600)
Subtotal Parking Fund (20,000)(20,000)
Transit Fund
Document Management System 2,400 2,400
Defer bus replacement from approved Program of Projects (377,000)(377,000)
Subtotal Transit Fund (374,600)(374,600)
Total Adjustments ($170,200) $25,000 ($184,600)
B-10
INTERFUND TRANSACTIONS
OPERATING TRANSFERS
2009-10 2010-11
Original
Actual Budget Revised Variance
General Fund
Operating Transfers In
Gas Tax Fund 762,400 1,254,300 1,215,600 (38,700)
TDA Fund 27,800 22,500 22,500
Tourism BID Fund 32,000 32,000
Proposition 42 Fund 405,200
Total operating transfers in 1,195,400 1,308,800 1,270,100 (38,700)
Operating Transfers Out
Transportation Impact Fee Fund (74,000)
Community Development Block Grant (21,800)(50,000) (31,900) 18,100
Capital Outlay Fund (3,542,500) (2,409,300) (2,499,300) (90,000)
Open Space Protection Fund (260,400)
Fleet Replacement Fund (79,100)
Debt Service Fund (2,908,700) (2,670,900) (2,670,900)
Golf Fund (301,500) (277,100) (356,400) (79,300)
Total operating transfers out (7,188,000) (5,407,300) (5,558,500) (151,200)
Total Operating Transfers (5,992,600) (4,098,500) (4,288,400) (189,900)
Gas Tax Fund
Operating Transfer Out
General Fund (762,400) (1,254,300) (1,215,600) 38,700
Transportation Development Act Fund
Operating Transfer Out
General Fund (27,800)(22,500) (22,500)
Community Development Block Grant
Operating Transfer In
General Fund 21,800 50,000 31,900 (18,100)
Proposition 42 Fund
Operating Transfer Out
General Fund (405,200)
Tourism Business Improvement District Fund
Operating Transfer Out
General Fund (32,000) (32,000)
Capital Outlay Fund
Operating Transfer In
General Fund 3,542,500 2,409,300 2,499,300 90,000
Total Operating Transfers In 3,542,500 2,409,300 2,499,300 90,000
B-11
INTERFUND TRANSACTIONS
OPERATING TRANSFERS
2009-10 2010-11
Original
Actual Budget Revised Variance
Open Space Protection Fund
Operating Transfer In
General Fund 260,400
Fleet Replacement Fund
Operating Transfers In
General Fund 79,100
Debt Service Fund
Operating Transfer In
General Fund 2,908,700 2,670,900 2,670,900
Transportation Impact Fee Fund
Operating Transfer In
General Fund 74,000
Golf Course Fund
Operating Transfer In
General fund 301,500 277,100 356,400 79,300
NET OPERATING TRANSFERS -$ -$ -$ -$
B-12
INTERFUND TRANSACTIONS
REIMBURSEMENT TRANSFERS
2009-10 2010-11
Original
Actual Budget Revised Variance
General Fund (4,264,000) (4,349,400) (4,349,400)
Enterprise and Agency Funds
Water 1,669,300 1,702,700 1,702,700
Sewer 1,438,400 1,467,200 1,467,200
Parking 538,500 549,300 549,300
Transit 350,200 357,200 357,200
Golf 168,300 171,700 171,700
Whale Rock Commission 99,300 101,300 101,300
Total Enterprise and Agency Funds 4,264,000 4,349,400 4,349,400
NET REIMBURSEMENT TRANSFERS -$ -$ -$ -$
B-13
CHANGES IN FINANCIAL POSITION
ALL FUNDS COMBINED
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Tax Revenues 42,093,000 43,176,200 43,582,600 406,400
Fines and Forfeitures 892,200 893,600 871,500 (22,100)
Investment and Property Revenues 2,667,700 1,473,100 1,522,700 49,600
Subventions and Grants 8,274,500 5,306,400 15,701,700 10,395,300
Service Charges
Governmental Funds 5,885,800 6,391,000 7,591,200 1,200,200
Enterprise Funds 30,712,500 33,005,900 32,227,700 (778,200)
Trust and Agency Revenues 1,066,000 1,170,000 1,170,000
Other Revenues 398,700 1,131,200 1,405,300 274,100
Total Revenues 91,990,400 92,547,400 104,072,700 11,525,300
Expenditures
Operating Programs
Public Safety 24,203,800 24,612,500 24,868,300 (255,800)
Public Utilities 12,384,300 18,933,100 19,694,700 (761,600)
Transportation 7,069,800 7,224,000 7,529,200 (305,200)
Leisure, Cultural, & Social Services 6,785,200 7,277,500 7,294,700 (17,200)
Community Development 6,690,200 6,971,100 7,194,400 (223,300)
General Government 11,517,500 11,559,900 12,383,000 (823,100)
Total Operating Programs 68,650,800 76,578,100 78,964,300 (2,386,200)
Capital Projects 22,649,700 10,015,600 46,859,000 (36,843,400)
Debt Service 9,999,900 10,085,100 10,118,000 (32,900)
Total Expenditures 101,300,400 96,678,800 135,941,300 (39,262,500)
Other Sources (Uses)
Operating Transfers In 4,835,500 6,716,100 6,828,600 112,500
Operating Transfers Out (8,383,400) (6,716,100) (6,828,600) (112,500)
Proceeds from Debt Financings 3,542,500
Potential MOA Adjustments (563,600) (75,000) 488,600
Other Sources (Uses)(202,000)(411,600) (411,600)
Expenditure Savings 1,124,000 1,436,100 312,100
Total Other Sources (Uses)(207,400)148,800 949,500 (800,700)
Revenues and Other Sources Over (under)
Expenditures and Other Uses (9,517,400) (3,982,600) (30,919,100) (26,936,500)
Fund Balance/Working Capital
Beginning of Year 75,318,900 35,569,500 65,801,500 30,232,000
Fund Balance/Working Capital
End of Year
Reserved for Debt Service 2,285,700 1,939,700 1,939,700
Unreserved 63,515,800 29,647,200 32,942,700 3,295,500
Total Fund Balance $65,801,500 $31,586,900 $34,882,400 $3,295,500
B-14
CHANGES IN FINANCIAL POSITION
ALL GOVERNMENTAL FUNDS COMBINED
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Tax Revenues 42,093,000 43,176,200 43,582,600 406,400
Fines and Forfeitures 201,700 217,100 195,000 (22,100)
Investment and Property Revenues 1,239,500 1,007,200 989,200 (18,000)
Subventions and Grants 4,972,000 3,087,400 11,640,800 8,553,400
Service Charges 5,885,800 6,391,000 7,591,200 1,200,200
Other Revenues 377,900 1,101,300 1,352,400 251,100
Total Revenues 54,769,900 54,980,200 65,351,200 10,371,000
Expenditures
Operating Programs
Public Safety 24,203,800 24,612,500 24,868,300 (255,800)
Transportation 3,019,700 3,030,200 3,147,800 (117,600)
Leisure, Cultural, & Social Services 6,279,900 6,752,100 6,769,300 (17,200)
Community Development 6,690,200 6,971,100 7,194,400 (116,700)
General Government 13,246,100 11,559,900 12,383,000 (823,100)
Total Operating Programs 53,439,700 52,925,800 54,362,800 (1,330,400)
Reimbursed Expenditures (5,992,600) (4,349,400) (4,349,400)
Total Operating Expenditures 47,447,100 48,576,400 50,013,400 (1,437,000)
Capital Improvement Plan Projects 17,100,600 4,581,600 27,770,300 (22,859,700)
Debt Service 2,908,700 3,016,900 3,016,900
Total Expenditures 67,456,400 56,174,900 80,800,600 (24,625,700)
Other Sources (Uses)
Operating Transfers In 4,539,400 6,439,000 6,472,200 33,200
Operating Transfers Out (8,383,400) (6,716,100) (6,828,600) (112,500)
Proceeds from Debt Financings 3,542,500
Potential MOA Adjustments (484,900)484,900
Other Sources (Uses)
Expenditure Savings 1,057,400 1,369,500 312,100
Total Other Sources (Uses)(301,500)295,400 1,013,100 717,700
Revenues and Other Sources Over (under)
Expenditures and Other Uses (12,988,000)(899,300) (14,436,300) (13,537,000)
Fund Balance, Beginning of Year 44,405,900 16,464,300 31,417,900 14,953,600
Fund Balance, End of Year
Reserved for Debt Service 2,285,700 1,939,700 1,939,700
Unreserved 29,132,200 13,625,300 15,041,900 1,416,600
Total Fund Balance $31,417,900 $15,565,000 $16,981,600 $1,416,600
B-15
CHANGES IN FINANCIAL POSITION
ALL ENTERPRISE AND AGENCY FUNDS COMBINED
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Fines and Forfeitures 690,500 676,500 676,500
Investment and Property Revenues 1,428,200 465,900 533,500 67,600
Subventions and Grants 3,302,500 2,219,000 4,060,900 1,841,900
Service Charges 30,712,500 33,005,900 32,227,700 (778,200)
Other Revenues 20,800 29,900 52,900 23,000
Trust and Agency Revenues 1,066,000 1,170,000 1,170,000
Total Revenues 37,220,500 37,567,200 38,721,500 1,154,300
Expenditures
Operating Programs
Public Utilities 12,384,300 18,933,100 19,694,700 (761,600)
Transportation 4,050,100 4,193,800 4,381,400 (187,600)
Leisure, Cultural, & Social Services 505,300 525,400 525,400
General Government 4,264,000 4,349,400 4,349,400
Total Operating Programs 21,203,700 28,001,700 28,950,900 (949,200)
Capital Projects 5,549,100 5,434,000 19,088,700 (13,654,700)
Debt Service 7,091,200 7,068,200 7,101,100 (32,900)
Total Expenditures 33,844,000 40,503,900 55,140,700 (14,636,800)
Other Sources (Uses)
Operating Transfers In 296,100 277,100 356,400 79,300
Proceeds from Debt Financings
Expenditure Savings 66,600 66,600
Other Sources (Uses)(202,000)(411,600) (411,600)
Potential MOA Adjustments (78,700) (75,000)3,700
Total Other Sources (Uses)94,100 (146,600) (63,600) 83,000
Revenues and Other Sources Over (under)
Expenditures and Other Uses 3,470,600 (3,083,300) (16,482,800) (13,399,500)
Working Capital, Beginning of Year 30,913,000 19,105,200 34,383,600 15,278,400
Fund Balance, End of Year $34,383,600 $16,021,900 $17,900,800 $1,878,900
B-16
CHANGES IN FINANCIAL POSITION
GENERAL FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Tax Revenues 42,093,000 43,176,200 43,582,600 406,400
Fines and Forfeitures 201,700 217,100 195,000 (22,100)
Investment and Property Revenues 904,800 800,600 820,000 19,400
Subventions and Grants 1,235,000 1,131,000 693,600 (437,400)
Service Charges 4,691,600 4,666,800 4,961,800 295,000
Other Revenues 139,600 778,000 818,300 40,300
Total Revenues 49,265,700 50,769,700 51,071,300 301,600
Expenditures
Public Safety 24,203,800 24,612,500 24,868,300 (255,800)
Transportation 3,019,700 3,030,200 3,147,800 (117,600)
Leisure, Cultural, and Social Services 6,279,900 6,752,100 6,769,300 (17,200)
Community Development 5,394,000 5,626,100 5,732,100 (106,000)
General Government 13,246,100 11,559,900 12,383,000 (823,100)
Total Program Expenditures 52,143,500 51,580,800 52,900,500 (1,319,700)
Reimbursed Expenditures (5,992,600) (4,349,400) (4,349,400)
Total Expenditures 46,150,900 47,231,400 48,551,100 (1,319,700)
Other Sources (Uses)
Transfers In 1,195,400 1,308,800 1,270,100 (38,700)
Transfers Out (7,188,000) (5,407,300) (5,558,500) (151,200)
Proceeds from Debt Financings
Expenditure Savings 1,057,400 1,369,500 312,100
Potential MOA Adjustments (484,900)484,900
Total Other Sources (Uses)(5,992,600) (3,526,000) (2,918,900) 607,100
Revenues and Other Sources Over (Under)
Expenditures and Other Uses (2,877,800)12,300 (398,700) (411,000)
Fund Balance, Beginning of Year 13,991,900 9,372,600 11,114,100 1,741,500
Fund Balance, End of Year $11,114,100 $9,384,900 $10,715,400 $1,330,500
Policy Reserve (20%)$9,710,200
Amount Over (Under) Policy Reserve $1,005,200
B-17
CHANGES IN FINANCIAL POSITION
DOWNTOWN BUSINESS IMPROVEMENT DISTRICT FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues
Service Charges 208,300 220,800 220,800
Total Revenues 208,300 220,800 220,800
Operating Expenditures
Community Development 208,300 220,800 220,800
Total Expenditures 208,300 220,800 220,800
Other Sources (Uses)
Operating Transfers In
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Fund Balance, Beginning of Year 1,100 1,100 1,100
Fund Balance, End of Year $1,100 $1,100 $1,100
B-18
CHANGES IN FINANCIAL POSITION
TOURISM BUSINESS IMPROVEMENT DISTRICT FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 17,800 6,800 6,800
Service Charges 902,500 853,800 905,000 51,200
Total Revenues 920,300 853,800 911,800 58,000
Operating Expenditures
Community Development 828,100 853,800 960,400 (106,600)
Total Expenditures 828,100 853,800 960,400 106,600
Other Sources (Uses)
Operating Transfers Out (32,000) (32,000)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses 92,200 (32,000) (80,600) (48,600)
Fund Balance, Beginning of Year 523,800 265,800 616,000 350,200
Fund Balance, End of Year $616,000 $233,800 $535,400 $301,600
B-19
CHANGES IN FINANCIAL POSITION
GAS TAX
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Subventions and Grants
Gasoline Tax 762,400 1,254,300 1,215,600 (38,700)
Total Revenues 762,400 1,254,300 1,215,600 (38,700)
Other Sources (Uses)
Operating Transfers Out (762,400) (1,254,300) (1,215,600) 38,700
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Fund Balance, Beginning of Year
Fund Balance, End of Year
In March 2010,the Legislature passed ABx8 6 and ABx8 9, which contained the provisions for a swap of
Proposition 42 state sales tax on gasoline with allocations from the motor vehicle excise tax (gas tax).
B-20
CHANGES IN FINANCIAL POSITION
TRANSPORTATION DEVELOPMENT ACT FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Subventions and Grants
TDA Revenues 27,800 22,500 22,500
Total Revenues 27,800 22,500 22,500
Other Sources (Uses)
Operating Transfers Out (27,800)(22,500) (22,500)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Fund Balance, Beginning of Year
Fund Balance, End of Year
B-21
CHANGES IN FINANCIAL POSITION
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Subventions and Grants
CDBG Allocation 817,000 629,600 1,596,400 966,800
Total Revenues 817,000 629,600 1,596,400 966,800
Expenditures
Operating Programs
Community Development 259,800 270,400 281,100 (10,700)
General Government
Total Operating Programs 259,800 270,400 281,100 (10,700)
Capital Improvement Plan Projects 579,000 409,200 1,347,200 (938,000)
Debt Service
Total Expenditures 838,800 679,600 1,628,300 (948,700)
Other Sources (Uses)
Operating Transfers In 21,800 50,000 31,900 (18,100)
Total Other Sources (Uses)21,800 50,000 31,900 (18,100)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Fund Balance, Beginning of Year
Fund Balance, End of Year
B-22
CHANGES IN FINANCIAL POSITION
LAW ENFORCEMENT GRANT FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenue 1,300 1,400 1,100 (300)
Subventions and Grants
Federal Grants
State Grants
Service Charges 3,200 4,400 2,600 (1,800)
Total Revenues 4,500 5,800 3,700 (2,100)
Expenditures
Operating Programs
Public Safety
Total Operating Programs
Capital Improvement Plan Projects 13,000 2,000 (2,000)
Total Expenditures 13,000 2,000 (2,000)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Total Other Sources (Uses)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses (8,500)5,800 1,700 (4,100)
Fund Balance, Beginning of Year 47,200 37,400 38,700 1,300
Fund Balance, End of Year $38,700 $43,200 $40,400 ($2,800)
B-23
CHANGES IN FINANCIAL POSITION
PUBLIC ART (PRIVATE SECTOR CONTRIBUTIONS) FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 12,100 7,000 5,300 (1,700)
Service Charges
In-lieu fees 20,100 5,000 80,000 75,000
Other Revenues 30,400 30,400
Total Revenues 32,200 12,000 115,700 103,700
Expenditures
Operating Programs
Leisure, Cultural & Social Services
Capital Improvement Plan Projects 59,700 267,600 267,600
Total Expenditures 59,700 267,600 267,600
Other Sources (Uses)
Operating Transfer In
Operating Transfer Out
Total Other Sources (Uses)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses (27,500)12,000 (151,900) (163,900)
Fund Balance, Beginning of Year 415,800 255,400 388,300 132,900
Fund Balance, End of Year $388,300 $267,400 $236,400 ($31,000)
B-24
CHANGES IN FINANCIAL POSITION
PROPOSITION 42 FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues
Subventions and Grants
State Grants 405,200
Total Revenues 405,200
Expenditures
Operating Programs
Transportation
Capital Improvement Plan Projects
Total Expenditures
Other Sources (Uses)
Operating Transfer In
Operating Transfer Out ($405,200)
Total Other Sources (Uses)($405,200)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Fund Balance, Beginning of Year
Fund Balance, End of Year
In March 2010,the Legislature passed ABx8 6 and ABx8 9, which contained the provisions for a swap of
Proposition 42 state sales tax on gasoline with allocations from the motor vehicle excise tax (gas tax).
B-25
CHANGES IN FINANCIAL POSITION
CAPITAL OUTLAY FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Subventions and Grants 739,900 4,971,400 4,971,400
Service Charges 90,000 240,000 150,000
Other Revenues 113,100 173,200 173,200
Total Revenues 853,000 90,000 5,384,600 5,294,600
Expenditures
Capital Improvement Plan Projects 10,285,000 2,499,300 16,526,500 (14,027,200)
Total Expenditures 10,285,000 2,499,300 16,526,500 (14,027,200)
Other Sources (Uses)
Operating Transfers In 2,409,300 2,499,300 90,000
Operating Transfers Out
Proceeds from Debt Financing 3,542,500
Total Other Sources (Uses)3,542,500 2,409,300 2,499,300 90,000
Revenues and Other Sources Over (Under)
Expenditures and Other Uses (5,889,500)(8,642,600) (8,642,600)
Fund Balance, Beginning of Year 14,795,400 8,905,900 8,905,900
Fund Balance, End of Year $8,905,900 -$ 263,300$ 263,300$
B-26
CHANGES IN FINANCIAL POSITION
PARKLAND DEVELOPMENT FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenue 41,800 37,200 37,200
Subventions and Grants 50,000 50,000
Service Charges
Park In-Lieu Fees 35,200 50,000 50,000
Dwelling Unit Fees 1,200 200 1,000 800
Other Revenue 323,300 323,300
Total Revenues 78,200 460,700 461,500 800
Expenditures
Capital Improvement Plan Projects 67,000 1,293,000 1,718,300 (425,300)
Total Expenditures 67,000 1,293,000 1,718,300 (425,300)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses 11,200 (832,300) (1,256,800) (424,500)
Fund Balance, Beginning of Year 1,319,900 897,900 1,331,100 433,200
Fund Balance, End of Year $1,331,100 $65,600 $74,300 $8,700
B-27
CHANGES IN FINANCIAL POSITION
TRANSPORTATION IMPACT FEE FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenue 107,500 40,000 40,000
Subventions and Grants 399,900 2,341,300 2,341,300
Service Charges 30,200 150,000 780,000 630,000
Other Revenue 87,200 7,200 7,200
Total Revenues 624,800 190,000 3,168,500 2,978,500
Expenditures
Capital Improvement Plan Projects 893,300 253,600 5,867,900 (5,614,300)
Total Expenditures 893,300 253,600 5,867,900 (5,614,300)
Other Sources (Uses)
Operating Transfers In 74,000
Operating Transfers Out
Total Other Sources (Uses)$74,000
Revenues and Other Sources Over (Under)
Expenditures and Other Uses (194,500)(63,600) (2,699,400) (2,635,800)
Fund Balance, Beginning of Year 3,592,800 97,200 3,398,300 3,301,100
Fund Balance, End of Year $3,398,300 33,600$ 698,900$ 665,300$
B-28
CHANGES IN FINANCIAL POSITION
OPEN SPACE PROTECTION FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenue 12,700 5,000 1,000 (4,000)
Subventions and Grants 314,800 750,000 750,000
Service Charges
Other Revenue 10,500
Total Revenues 338,000 5,000 751,000 746,000
Expenditures
Capital Improvement Plan Projects 370,500 1,136,500 (1,136,500)
Total Expenditures 370,500 1,136,500 (1,136,500)
Other Sources (Uses)
Operating Transfers In 260,400
Operating Transfers Out
Total Other Sources (Uses)$260,400
Revenues and Other Sources Over (Under)
Expenditures and Other Uses 227,900 5,000 (385,500) (390,500)
Fund Balance, Beginning of Year 261,500 113,800 489,400 375,600
Fund Balance, End of Year $489,400 $118,800 $103,900 ($14,900)
B-29
CHANGES IN FINANCIAL POSITION
AIRPORT AREA IMPACT FEE FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 31,500 24,000 24,000
Service Charges 3,600
Total Revenues 35,100 24,000 24,000
Expenditures
Capital Improvement Plan Projects 375,000 (375,000)
Other Sources (Uses)
Operating Transfers Out
Revenues and Other Sources Over (Under)
Expenditures and Other Uses 35,100 24,000 (351,000) (375,000)
Fund Balance, Beginning of Year 993,700 643,300 1,028,800 385,500
Fund Balance, End of Year $1,028,800 $667,300 $677,800 $10,500
B-30
CHANGES IN FINANCIAL POSITION
AFFORDABLE HOUSING FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 41,600 40,000 20,000 (20,000)
Subventions and Grants 270,000
Service Charges (21,300)350,000 350,000
Total Revenues 290,300 390,000 370,000 (20,000)
Expenditures
Capital Improvement Plan Projects 3,407,600 119,500 (119,500)
Other Sources (Uses)
Operating Transfers in
Revenues and Other Sources Over (Under)
Expenditures and Other Uses (3,117,300)390,000 250,500 (139,500)
Fund Balance, Beginning of Year 3,785,000 604,800 667,700 62,900
Fund Balance, End of Year $667,700 $994,800 $918,200 ($76,600)
B-31
CHANGES IN FINANCIAL POSITION
FLEET REPLACEMENT FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 59,800 50,000 30,000 (20,000)
Other Revenues
Sale of Surplus Property 27,500
Total Revenues 87,300 50,000 30,000 (20,000)
Expenditures
Capital Improvement Plan Projects 1,406,500 126,500 348,400 (221,900)
Total Expenditures 1,406,500 126,500 348,400 (221,900)
Other Sources (Uses)
Proceeds from Debt Financing 1,044,000 (1,044,000)
Operating Transfers In
General Fund 79,100
Total Other Sources (Uses) 79,100 1,044,000
Revenues and Other Sources Over (Under)
Expenditures and Other Uses (1,240,100) (76,500) 725,600 (241,900)
Fund Balance, Beginning of Year 2,223,900 1,784,200 983,800 (800,400)
Fund Balance, End of Year $983,800 $1,707,700 $1,709,400 $1,700
B-32
CHANGES IN FINANCIAL POSITION
LOS OSOS VALLEY ROAD SUB-AREA FEE FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 8,600 2,000 3,800 1,800
Service Charges 11,200
Total Revenues 19,800 2,000 3,800 1,800
Expenditures
Capital Improvement Plan Projects 19,000 61,400 (61,400)
Other Sources (Uses)
Operating Transfers In
Revenues and Other Sources Over (Under)
Expenditures and Other Uses 800 2,000 (57,600) (59,600)
Fund Balance, Beginning of Year 168,200 106,200 169,000 62,800
Fund Balance, End of Year $169,000 $108,200 $111,400 $3,200
B-33
CHANGES IN FINANCIAL POSITION
DEBT SERVICE FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Expenditures
Debt Service
2001 Refunded Revenue Bonds 797,800 799,800 799,800
2004 Refunding Revenue Bonds 293,200 295,000 295,000
2005 Refunding Revenue Bonds 463,100 469,900 469,900
2006 Lease Revenue Bonds 459,600 458,400 458,400
2009 Lease Revenue Bonds 837,600 839,400 839,400
2010 Fire Truck Financing 97,000 97,000
Energy Conservation Lease Purchase 57,400 57,400 57,400
Total Expenditures 2,908,700 3,016,900 3,016,900
Other Sources (Uses)
Proceeds from debt financing
Operating Transfers In 2,908,700 2,670,900 2,670,900
Total Other Sources (Uses)2,908,700 2,670,900 2,670,900
Revenues and Other Sources Over (Under)
Expenditures and Other Uses (346,000) (346,000)
Fund Balance, Beginning of Year
Reserved for Debt Service 2,285,700 2,285,700 2,285,700
Unreserved
Fund Balance, End of Year $2,285,700 $1,939,700 $1,939,700
B-34
CHANGES IN FINANCIAL POSITION
WATER FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 663,500 182,100 229,700 47,600
Subventions and Grants
Service Charges
Water Sales
Water Service Charges 12,037,400 14,006,900 13,334,300 (672,600)
Sales to Cal Poly 939,600 1,030,100 1,030,100
Development Impact Fees 448,200 267,400 567,400 300,000
Other Service Charges 330,600 215,600 215,600
Other Revenues 56,300 25,400 30,400 5,000
Total Revenues 14,475,600 15,727,500 15,407,500 (320,000)
Expenditures
Operating Programs
Public Utilities 5,934,200 12,073,400 12,351,500 (278,100)
General Government 1,669,300 1,702,700 1,702,700
Total Operating Programs 7,603,500 13,776,100 14,054,200 (278,100)
Capital Improvement Plan Projects 2,618,100 3,375,000 8,506,800 (5,131,800)
Debt Service 2,377,600 2,341,500 2,341,500
Total Expenditures 12,599,200 19,492,600 24,902,500 (5,409,900)
Other Sources (Uses)
Other Sources (Uses) (119,700) (45,000) (45,000)
Expenditure Savings 66,600 66,600
Potential MOA Adjustments
Total Other Sources (Uses) (119,700) 21,600 21,600
Revenues and Other Sources Over (under)
Expenditures and Other Uses 1,756,700 (3,743,500) (9,473,400) (5,729,900)
Working Capital, Beginning of Year 13,897,100 9,675,600 15,653,800 5,978,200
Working Capital, End of Year $15,653,800 $5,932,100 $6,180,400 $248,300
B-35
CHANGES IN FINANCIAL POSITION
SEWER FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 411,000 74,500 93,900 19,400
Subventions and Grants
Service Charges
Customer Sales
Sewer Service Charges 12,171,900 12,350,500 12,350,500
Sales to Cal Poly 779,300 751,400 751,400
Development Impact Fees 98,700 70,500 119,400 48,900
Other Service Charges 178,200 149,400 149,400
Other Revenues (3,000)11,300 3,000 (8,300)
Total Revenues 13,636,100 13,407,600 13,467,600 60,000
Expenditures
Operating Programs
Public Utilities 5,606,400 5,981,000 6,431,100 (450,100)
General Government 1,438,400 1,467,200 1,467,200
Total Operating Programs 7,044,800 7,448,200 7,898,300 (450,100)
Capital Improvement Plan Projects 1,803,400 1,605,400 6,214,100 (4,608,700)
Debt Service 3,191,600 3,243,700 3,243,700
Total Expenditures 12,039,800 12,297,300 17,356,100 (5,058,800)
Other Sources (Uses)
Proceeds from Debt Financing
Potential MOA Adjustments (35,500) (35,500)
Other Sources (Uses) (132,800) (366,600) (366,600)
Total Other Sources (Uses) (132,800) (402,100) (402,100)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses 1,463,500 708,200 (4,290,600) (4,998,800)
Working Capital, Beginning of Year 8,165,000 3,718,300 9,628,500 5,910,200
Working Capital, End of Year $9,628,500 $4,426,500 $5,337,900 $911,400
B-36
CHANGES IN FINANCIAL POSITION
PARKING FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 292,200 145,000 145,000
Fines and Forfeitures 690,500 676,500 676,500
Service Charges
Parking Meter Collections
Lots 392,100 406,400 398,600 (7,800)
Streets 1,153,200 1,264,400 1,153,500 (110,900)
Parking Structure Collections 702,400 948,400 713,200 (235,200)
Long-Term Parking Revenues 349,900 352,200 348,700 (3,500)
Lease Revenues 204,800 199,700 199,700
Parking In-Lieu Fees 12,800 13,300 13,300
Other Service Charges 100 100
Other Revenues (9,600)
Total Revenues 3,788,300 4,006,000 3,648,600 (357,400)
Expenditures
Operating Programs
Transportation 1,603,900 1,665,900 1,725,100 (59,200)
General Government 538,500 549,300 549,300
Total Operating Programs 2,142,400 2,215,200 2,274,400 (59,200)
Capital Improvement Plan Projects 100,200 36,600 2,665,300 (2,628,700)
Debt Service 1,522,000 1,483,000 1,515,900 (32,900)
Total Expenditures 3,764,600 3,734,800 6,455,600 (2,720,800)
Other Sources (Uses)
Proceeds from Debt Financing
Other Sources (Uses)17,200
Potential MOA Adjustments (23,100) (23,100)
Total Other Sources (Uses)17,200 (23,100) (23,100)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses 40,900 248,100 (2,830,100) (3,078,200)
Working Capital, Beginning of Year 7,250,900 4,438,100 7,291,800 2,853,700
Working Capital, End of Year:$7,291,800 $4,686,200 $4,461,700 ($224,500)
B-37
CHANGES IN FINANCIAL POSITION
TRANSIT FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 5,100 5,000 5,600 600
Subventions and Grants
TDA Revenues 992,400 930,100 1,046,200 116,100
Other Grants 979,100 67,000 851,300 784,300
FTA Grants 1,331,000 1,221,900 2,163,400 941,500
Service Charges 584,900 603,900 592,700 (11,200)
Other Revenues (33,300)4,500 22,500 18,000
Total Revenues 3,859,200 2,832,400 4,681,700 1,849,300
Expenditures
Operating Programs
Transportation 2,446,200 2,527,900 2,656,300 (128,400)
General Government 350,200 357,200 357,200
Total Operating Programs 2,796,400 2,885,100 3,013,500 (128,400)
Capital Improvement Plan Projects 986,500 67,000 1,085,700 (1,018,700)
Total Expenditures 3,782,900 2,952,100 4,099,200 (1,147,100)
Other Sources (Uses)
Expenditure Savings
Other Sources 33,300
Potential MOA Adjustments (7,500) (7,500)
Total Other Sources (Uses)33,300 (7,500) (7,500)
Revenues and Other Sources Over (Under)
Expenditures and Other Uses 109,600 (127,200) 575,000 (702,200)
Working Capital, Beginning of Year 729,000 585,600 838,600 253,000
Working Capital, End of Year $838,600 $458,400 $1,413,600 $955,200
B-38
CHANGES IN FINANCIAL POSITION
GOLF FUND
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 56,400 59,300 59,300
Service Charges
Retail Sales 24,300 23,000 23,750 750
Green Fees 255,300 296,000 220,150 (75,850)
Other Fees 48,900 45,400 42,900 (2,500)
Other Revenues 10,400
Total Revenues 395,300 423,700 346,100 (77,600)
Expenditures
Operating Programs
Leisure, Cultural & Social Services 505,300 525,400 525,400
General Government 168,300 171,700 171,700
Total Operating Programs 673,600 697,100 697,100
Capital Improvement Plan Projects 40,900 43,400 (43,400)
Total Expenditures 714,500 697,100 740,500 (43,400)
Other Sources (Uses)
Operating Transfers In 296,100 277,100 356,400 79,300
Other Sources
Expenditure Savings
Potential MOA Adjustments (3,700)3,700
Total Other Sources (Uses)296,100 273,400 356,400 83,000
Revenues and Other Sources Over (under)
Expenditures and Other Uses (23,100)(38,000) (38,000)
Working Capital, Beginning of Year 61,100 38,000 38,000
Working Capital, End of Year $38,000 -$ -$ -$
B-39
CHANGES IN FINANCIAL POSITION
WHALE ROCK COMMISSION
2009-10 2010-11
Original Revised
Actual Budget Projection Variance
Revenues
Investment and Property Revenues 31,100 13,800 13,800
Subventions & Grants
Service Charges
Member Agency Contributions 660,900 766,100 766,100
Water Distribution Charges 372,600 388,600 388,600
Other Revenues 800
Other Revenues 600 1,500 1,500
Total Revenues 1,066,000 1,170,000 1,170,000
Expenditures
Operating Programs
Public Utilities 843,700 878,700 912,100 (33,400)
General Government 99,300 101,300 101,300
Total Operating Programs 943,000 980,000 1,013,400 (33,400)
Capital Improvement Plan Projects 350,000 573,400 (223,400)
Total Expenditures 943,000 1,330,000 1,586,800 (256,800)
Other Sources (Uses)
Potential MOA Adjustments (8,900) (8,900)
Total Other Sources (Uses)(8,900) (8,900)
Revenues and Other Sources Over (under)
Expenditures and Other Uses 123,000 (168,900) (425,700) (256,800)
Working Capital, Beginning of Year 809,900 687,600 932,900 245,300
Working Capital, End of Year $932,900 $518,700 $507,200 ($11,500)
B-40
Section C
MID-YEAR BUDGET REQUESTS
SUMMARY OF 2010-11 MID-YEAR BUDGET REQUESTS
Page No.2010-11
OPERATING PROGRAMS
There are no new operating program requests.
Total Operating Programs 0
CAPITAL IMPROVEMENT PLAN (CIP)
There are no new CIP requests.
Total CIP Projects 0
TOTAL -$
FUNDING SOURCES
0
0
-$
C-1
Section D
RECENT FINANCIAL AND REVENUE REPORTS
San Luis Obispo
City of
Quarterly Financial Report
Second Quarter of 2010-11
January 15, 2011
OVERVIEW
This report summarizes the City’s overall financial position
for the fiscal year through December 2010. Except as noted
below, revenues and operating expenditures are generally on
target based on past trends for the second quarter. We will
provide the Council with a detailed analysis of the City’s
financial condition as part of the mid-year budget review.
Adjusted Budgets and Revenue Estimates. The
revenue projections and budgets include adjustments for
encumbrances, carryovers and any supplemental
appropriations made by the Council as of December 31,
2010.
Mid-Year Budget Review. The City’s overall revenue
and expenditure picture will be discussed in greater detail
during the Mid-Year Budget Review scheduled for Council
consideration on March 1, 2011. And updated General Fund
Fiscal Forecast will also be presented at that time.
GENERAL FUND
General Fund Financial Condition. With 50% of the
year complete, General Fund revenues are at 48% of
projections and expenditures are at 52%. This is a normal
pattern for this time of year, as more fully explained below:
General Fund Balance Budget YTD Actual Percent
Revenues 50,932,200 24,561,300 48%
Expenditures 47,927,000 24,951,100 52%
Other Sources (Uses) (2,981,800) (2,220,500) 74%
Balance, Start of Year 11,114,100 11,114,100
Balance, Year-to-Date 11,137,500 8,503,800 -
-
Top Ten Revenues. Our top ten revenues account for
about 90% of total General Fund revenues. By focusing on
these, we can get an excellent understanding of our revenue
position.
Overall, these key revenues are performing as projected
based on revised estimates, payment schedules and past
trends for the second quarter. Any significant variances are
noted below.
Top Ten Revenues Budget YTD Actual % Received
Sales tax - general 11,327,100 4,465,000 39%
Sales tax - measure Y 5,293,900 2,792,100 53%
Property tax 9,323,100 5,104,200 55%
Property tax in lieu of VLF 3,454,700 0%
Transient occupancy tax 4,295,800 2,728,400 64%
Utility users tax 4,612,200 2,470,300 54%
Business tax 1,871,300 1,774,700 95%
Franchise fees 2,567,400 1,514,300 59%
Development review fees 1,765,400 917,100 52%
Recreation fees 1,324,900 532,900 40%
Total 45,835,800 22,299,000 49%
Sales Tax. Results to-date are closer to budget estimates
than it appears. Due to the “triple flip,” we only receive
75% of our base revenues from State allocations: the
remaining 25% is remitted to us from the County in January
and June. We are beginning to see economic recovery in
this area. As our top revenue source, we will continue to
monitor this closely.
Property Tax. The first major apportionment of 2010-11
taxes occurred in December 2010 and thus far collections
are below estimates. We will revise our revenue estimate
with the Mid-Year Budget Review.
Transient Occupancy Tax. As noted in the TOT report for
November 2010, year-to-date revenues are 8.5% higher for
year-to-date than they were one year ago. We are currently
above our projected 2% increase, but remain cautiously
optimistic.
Property Tax In-Lieu of VLF. We will not receive any
revenues from this revenue source until January 2011.
Business Tax. The renewal cycle for business tax occurs
during the first quarter of the fiscal year and as such, most of
the revenues for the year have been collected.
Franchise Fees. We will not receive the largest
components of our franchise fee revenues—payments from
PG&E and Southern California Gas Company—until April
2011; however, franchise fees from City utilities exceeded
budget estimates.
Development Review Fees. Collections to date are on target
with budget estimates.
Recreation Fees. These revenues are slightly below targets
based on results from the same quarter last year.
D-1
Quarterly Financial Report Second Quarter of 2010-11
D-2
Expenditures. Operating costs are generally on target for
the second quarter of the year as summarized below:
Expenditures By Type Budget YTD Actual % Expended
Staffing 41,111,200 21,001,300 51%
Contract services 4,388,200 2,111,200 48%
Telecomm & utilities 1,910,100 814,100 43%
Insurance 1,976,900 1,899,000 96%
Other operating costs 2,851,800 1,300,200 46%
Minor capital 38,200 0%
Total by type 52,276,400 27,125,800 52%
Reimbursed expenditures (4,349,400) (2,174,700) 50%
Total 47,927,000 24,951,100 52%
Because there were three payrolls in July and December, we
are actually on target for staffing costs. The only other key
variance by type is insurance: this reflects the City’s annual
premium for liability, workers compensation and property
insurance, which is due in full in July.
Departmental operating expenditures are also generally on
target:
Expenditures Budget YTD Actual % Expended
Administration 2,650,400 1,416,100 53%
City Attorney 515,000 262,500 51%
Human Resources 3,088,000 2,412,500 78%
Finance & IT 4,130,600 2,079,900 50%
Community Development 2,664,000 1,290,800 48%
Parks & Recreation 3,097,600 1,549,100 50%
Public Works 11,262,500 5,538,300 49%
Police 15,089,300 7,574,200 50%
Fire 9,779,000 5,002,400 51%
Total Departmental 52,276,400 27,125,800 52%
Reimbursed Expenditures (4,349,400) (2,174,700) 50%
Total Expenditures 47,927,000 24,951,100 52%
The only significant variance is in Human Resources, which
reflects the City’s annual insurance premium payments as
discussed above.
ENTERPRISE FUNDS
In general, enterprise fund revenues and expenditures are
consistent with past trends. The Golf Fund currently has a
negative cash position, which is due to the timing of
revenues from cell site leases.
Water Fund
Working Capital Budget YTD Actual
Percent
Revenues 15,727,500 8,545,700 54%
Expenditures
Operating programs 14,054,300 7,901,400 56%
CIP projects 8,506,800 1,276,400 15%
Debt service 2,341,500 1,030,100 44%
Balance, Start of Year 15,653,800 15,653,800
Balance, Year-to-Date 6,478,700 13,991,600
Sewer Fund
Working Capi tal Budget YTD Actual Percent
Revenues 13,407,600 6,951,200 52%
Expenditures
Operating programs 7,898,400 3,655,100 46%
CIP projects 6,214,100 903,500 15%
Debt service 3,243,700 2,721,600 84%
Other Sources (Uses)(35,500) 0%
Balance, Start of Year 9,628,500 9,628,500 -
Balance, Year-to-Date 5,644,400 9,299,500 -
Parking Fund
Working Capi tal Budget YTD Actual Percent
Revenues 4,006,000 1,919,500 48%
Expenditures
Operating programs 2,274,400 1,085,300 48%
CIP projects 2,665,300 147,600 6%
Debt service 1,483,000 542,800 37%
Other Sources (Uses)(23,100) 0%
Balance, Start of Year 7,291,800 7,291,800 -
Balance, Year-to-Date 4,852,000 7,435,600 -
Transit Fund
Working Capi tal Budget YTD Actual Percent
Revenues 4,350,100 2,013,500 46%
Expenditures
Operating programs 2,981,600 1,245,800 42%
CIP projects 1,786,200 908,500 51%
Other Sources (Uses)(7,500)
Balance, Start of Year 838,600 838,600 -
Balance, Year-to-Date 413,400 697,800 -
Golf Fund
Working Capi tal Budget YTD Actual Percent
Revenues 386,700 168,100 43%
Expenditures
Operating programs 697,100 367,000 53%
CIP projects 43,300 24,800 57%
Other Sources (Uses)315,700 138,600 44%
Balance, Start of Year 38,000 38,000 -
Balance, Year-to-Date - (47,100) -
Whale Rock Commission
-
-
Working Capital Budget YTD Actual Percent
Revenues 1,170,000 628,100 54%
Expenditures
Operating programs 1,013,400 472,400 47%
CIP projects 573,400 - 0%
Other Sources (Uses)(8,900) 0%
Balance, Start of Year 932,900 932,900 -
Balance, Year-to-Date 507,200 1,088,600 -
For More Information. This summary is based on
detailed information produced by the City’s financial
management system. If you would like additional
information, or have any questions about the report, please
call Finance at 781-7128.
Electronic Distribution: All Employees
San Luis Obispo
City of
Sales Tax Newsletter
Third Quarter of Calendar Year 2010
OVERVIEW It appears that revenues are slowly
recovering to a new lower base.
However, revenues are still down 18%
from the peak in the 4th quarter of 2006.
For the Quarter. This newsletter covers the City’s
sales tax revenues received in January 2011 for sales
occurring from July through September 2010. After
adjusting for apportionment errors and late
payments, “point-of-sale” revenues were up by 7.6%
compared with the same quarter last year. This
follows a 2.9% increase last quarter.
Sales Tax Receipts Summary
Sales Tax Receipts 3rd Qtr 2010 3rd Qtr 2009 % Change
Reported Point-of-Sale 2,801,823 2,734,015 2.5%
Net Adjustments 2,197 (129,062)
Adjusted Point-of Sale 2,804,020 2,604,953 7.6%
Pool Receipts 285,806 264,771 7.9%
Total 3,089,826 2,869,724 7.7%
The following summarizes “point-of-sale” revenues by
major business group, after adjusting for late payments,
apportionment errors last year and other adjustments
identified by our sales tax advisor:
Adjusted Sales Tax Receipts By Type
Point-of-Sale Receipts 3rd Qtr 2010 3rd Qtr 2009 % Change
Gen Consumer Goods 1,023,282 946,764 8.1%
Autos & Transportation 523,978 487,993 7.4%
Restaurants & Hotels 326,819 315,297 3.7%
Building & Construction 276,513 258,511 7.0%
Fuel & Service Stations 296,581 236,592 25.4%
Business & Industry 176,699 182,205 -3.0%
Food & Drugs 180,148 177,591 1.4%
Total 2,804,020 2,604,953 7.6%
Second consecutive quarter of revenue
increases. The automobile industry recovery continued
as consumers responded favorably to dealer incentives
during this quarter. The City also benefited from general
consumer goods gains from new businesses as well as
from strong sales of electronics, home furnishings and
specialty stores. The large increase in receipts for service
stations is due to higher fuel prices and consumption.
Although the construction industry continues to suffer
from the economic downturn, the City saw an increase in
sales of lumber/building materials, plumbing/electrical
supplies and paint/glass supplies.
Measure Y Revenues. Measure Y revenues were up
3.6% from last year, generating $1,372,135 for the
quarter.
NEWSLETTER CONTENTS
This newsletter includes a summary prepared by the
City's sales tax advisor highlighting key trends and sales
tax issues. It also includes the following charts and
graphs about the City's sales tax base:
Major business
groups: third quarter
2010 and 2009 Several of these charts are
sed on “raw” unadjuste
data. As such, caution
be used in ana
ba d
should lyzing
these results.
Top 25 sales tax
producers (listed
alphabetically for
this quarter)
Top 15 business categories: this quarter compared
with last year
Sales per capita: City compared with the County and
State, last 13 quarters
Major business groups: last 13 quarters
Sales per capita: City compared with five other
agencies in the region, last 13 quarters
Sales tax revenues by geographic area: this quarter
compared with last year
A listing of individuals and organizations that routinely
receive this newsletter is provided at the end of the report.
MORE INFORMATION AVAILABLE
The information provided in this newsletter is based on a
detailed database available to the City through our sales
tax advisor. If you require additional information about
the City's retail base, or have any questions about this
newsletter, please contact Mary Bradley, Interim Director
of Finance & Information Technology, at (805) 781-
7125.
D-3
Monthly TOT Report
December 2010
February 7, 2011
This report covers the City's transient occupancy tax (TOT) revenues for December 2010 compared with
the two prior years. As reflected below, revenues for the month of December 2010 are up by 11.2%
from the same month last year and up 8.8% year to date.
Year End TOT Revenues
Prior Year Last Year This Year
2008-09 2009-10 2010-11 Amount Percent
July $565,637 $508,195 $541,806 $33,610 6.6%
August 609,452 511,564 542,296 30,732 6.0%
September 416,859 400,023 437,543 37,520 9.4%
October 416,905 414,870 442,586 27,716 6.7%
November 354,737 280,913 330,924 50,010 17.8%
December 274,871 246,684 274,417 27,733 11.2%
Year To Date Total 2,638,461 2,362,250 2,569,572 207,322 8.8%
January 258,316 230,279
February 292,343 273,373
March 289,506 326,099
April 391,891 423,158
May 393,431 372,997
June 456,098 489,924
Year End Total 4,720,047 4,478,080
The revenues shown in this report are prepared on an accrual basis as of the end of
the month. They are based on TOT amounts reported by operators but not necessarily
remitted to the City within the 30 days after month-end required by the City's TOT ordinance.
Last Year Vs This Year
Increase (Decrease)
Trend Analysis. December brings the seventh straight month of TOT revenue increases. Although
this is encouraging news, TOT revenues are still below their 2007-08 pre-economic decline level by
12% for December and
5% year-to-date.
We remain cautiously
optimistic that this
positive trend will
continue. The City
recently received
positive publicity on the
Oprah show that we are
hopeful will bulster
tourist activity and, thus,
TOT revenues. We are
currently above our
projected increase of 2%
for the 2010-11 fiscal
year and will update our
projections for TOT
revenue at the mid-year
budget review in March.
For More Information. Please call Jennifer Thompson, Revenue Supervisor, at (805) 781-7129.
DISTRIBUTION: City Council, Budget Review Team, Fiscal Officers, Department Heads, The Tribune, Economic Development Manager, John Lindt,
Dave Kastner, Chamber of Commerce, Verdin Marketing, Pragna Patel, Business Times, New Times, SLO City News, SLO Journal D-4
Section E
STATUS OF GOALS AND OBJECTIVES
STATUS OF GOALS AND OBJECTIVES
As of February 1, 2011
TABLE OF CONTENTS
INTRODUCTION
Overview 1
Report Card: Major City Goals and
Other Important Objectives 1
Report Card: Other Council Objectives 2
Action Plan Changes 2
Next Report 3
MAJOR CITY GOALS
Infrastructure Maintenance 4
Traffic Congestion Relief 6
Economic Development 11
Preservation of Essential Services and 15
Fiscal Health
OTHER IMPORTANT OBJECTIVES
Land Use and Circulation Elements Tasks 18
Open Space Preservation 19
Green House Gas Reduction and 21
Energy Conservation
Downtown Maintenance and Beautification 23
Historic Preservation 25
OTHER COUNCIL OBJECTIVES
Creek and Flood Protection 26
Skate Park 26
Urban Forest 26
Homeless Services 26
CARRYOVER GOALS AND OBJECTIVES
Major City Goals
Economic Development: Sales Tax and 27
TOT Revenues
Other Council Objectives
Waterways Management Plan 27
Implementation Program
Laguna Lake Dredging Study 27
Tree Planting and Maintenance 27
Airport Area Annexation 27
Broad Street Corridor Plan 28
STATUS OF MAJOR CIP PROJECTS
Status of Major Capital Improvement 29
Plan (CIP) Projects
INTRODUCTION
OVERVIEW
E-1
This report details the status of Major City Goals
and Other Important Objectives set by the Council as
part of the 2009-11 Financial Plan as of February 1,
2011. In general, we are on-track in accomplishing
these objectives based on the work programs
adopted by the Council.
Report Card. The following is a
quick “report card” on the status of
Major City Goals and Other
Important Objectives based on the
“action plans” approved by the
Council as part of the 2009-11
Financial Plan.
As a benchmark, at February 1,
2011, we are 75% through the two-
year Financial Plan period.
Most of the goals and objectives are near or exceed
this level.
Organization. The “report card” is followed by a
short summary of notable changes from the original
action plan. After this is a more detailed report on
each Major City Goal and Other Important
Objectives, which shows the objective, action plan
as adopted by the Council, any revisions (additions
are shown in italics; date changes
are also shown in italics and
highlighted in a separate column;
and deletions are shown in
strikeout) and a brief status
summary as of February 1, 2011.
Important Note
Many of these are multi-
year goals that have
activities associated with
them that go beyond the
two-year 2009-11 time
frame. This status report
is focused on approved
“Action Plan” tasks as of
February 1, 2011.
Shorter reports are provided for
“other Council objectives” for
2009-11 as well as for “carryover
goals” from 2007-09.
Report Card: 2009-11 Major City Goals & Other Important Objectives
Percent Complete as of February 1, 2011 Per Actions Plan Tasks
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Historic Preservation
Downtown Maintenance & Beautification
Green House Gas Reduction & Energy Conservation
Open Space Preservation
Land Use & Circulation Element Tasks
OTHER IMPORTANT OBJECTIVES
Preservation of Essential Services & Fiscal Health
Economic Development
Traffic Congestion Relief
Infrastructure Maintenance
MAJOR CITY GOALS
INTRODUCTION
Report Card: 2009-11 Other Council Objectives
Percent Complete as of February 1, 2011
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Homeless Services
Urban Forest
Skate Park
Creek & Flood Protection
ACTION PLAN CHANGES
As noted above, in general we are on-track in
accomplishing these goals and objectives based on
the work programs adopted by the Council.
However, notable changes from the original action
plans include the following.
Major City Goals
E-2
Traffic Congestion Relief. The economy and
development market have slowed considerably, and
as a result, congestion relief improvements
contingent upon development (such as Prado Road
extension) have been delayed significantly.
However, the impacts of these delays are partially
offset by the absence of increased traffic associated
with the new developments. State transit funding
continues to be volatile. Passage of Proposition 22 in
the November election may stabilize some of these
funding sources for the remainder of FY 2010-11
and beyond. Funding from the Transportation
Development Act (TDA) has decreased in 2010-11
but was partially offset by the 2010 Gas Tax swap as
well as the allocation of State Transit Assistance
(STA) funding to local jurisdictions. Transit service
changes were deferred in October 2010 based on
revised revenue projections and potential fare
adjustments in FY 2011-12.
The Los Osos Valley Road (LOVR) interchange
project has been delayed due to environmental
litigation against Caltrans. Staff continue to work
with Caltrans to resolve the issues, and 60% of the
plans, specifications and estimates (PS&E) are
complete and awaiting resolution of the litigation.
The Bob Jones Trail bridges project has been
delayed as staff work with Caltrans to coordinate the
LOVR interchange project (the south end of the
project). Caltrans rejected the City’s request to
encroach into US 101 to construct the southern
connection to LOVR, prompting a revision of the
project to make the necessary connection with a
stand alone bridge. Costs for the bridge project will
exceed the amount budgeted so staff will seek
additional grant funding for this project. It is
anticipated that the northern connection at Prado
Road will be fully designed and ready for
construction by spring 2011.
Staff continue to develop a revised alignment for the
Railroad Safety Trail (RRST) in the Phase 3 area.
Union Pacific Railroad (UPRR) reversed its earlier
approval of the project based on a corporate policy
that does not allow any type of easement that places
activities closer than 40 feet from the centerline of
the tracks. As the trail is currently designed, the
bicycle path through this area would be placed
inside that limit. Staff are exploring other routing
options to complete the Trail in this area and will
present findings to the Council by June 2011.
Phase 4A of the RRST is substantially complete but
awaiting final permit approval by UPRR of signal
improvements at the intersection of Foothill and
California. The Madonna Bike Path was completed
INTRODUCTION
E-3
in January 2011. Measure H, a voter initiative to
delete a portion of the Prado Road extension
adjacent to the Damon-Garcia Sports facility,
qualified for the November election. Staff delivered
numerous presentations to community groups about
the potential impact to future congestion relief
efforts if the measure passed. However, the measure
was ultimately defeated at the polls.
The State Route 1 Major Investment Study (SR-1
MIS) was completed and adopted by Council on
June 6, 2010.
Other Important Objectives
Land Use and Circulation Element Tasks. The
traffic model update is now complete and being beta
tested by staff. Final revisions to the forecast transit
module were completed in January 2011.
Evaluation of the Land Use Element policies and
programs is in process.
Greenhouse Gas Reduction and Energy
Conservation. This work program is in progress.
The City received $199,400 from the Energy
Efficiency and Conservation Block Grant Program
(EECBG) and will use $48,400 of these funds to
develop a Climate Action Plan. Staff are updating
the Cal Poly developed draft prior to releasing it for
public review. The Council adopted a resolution to
participate with the County of San Luis Obispo in
the California FIRST energy efficiency financing
pilot program; however, that program has been
placed on hold until mortgage lending issues are
resolved. Staff will continue to work with the
program team to explore other alternatives to energy
improvement financing.
Other Council Objectives
All objectives have seen progress. There are no
significant changes to report.
NEXT REPORT
We will present the next “formal report” to the
Council in May 2011. In the interim, we will keep
the Council up-to-date on the status of major
projects through agenda reports, Council Notes and
other briefing opportunities.
MAJOR CITY GOALS
E-4
INFRASTRUCTURE MAINTENANCE
Objective. Sustain an effective level of core existing infrastructure maintenance such as streets, sidewalks, creeks
and flood protection, as well as the protection and maintenance of other physical assets.
Action Plan
Task Current Revised
Building Maintenance Projects
1. Fire Station 3 Shower Stall Construction, Police Annex Sewer Lateral Replacement,
Carnegie Library Exterior Sealing, Laguna Lake Restroom Replacement
Complete
2. Meadow Park Roof Replacement, Santa Rosa Restroom Replacement 6/11 FY2011-13
Playground Equipment Projects
1. Throop Park playground Equipment Replacement Complete
2. Meadow Park playground Equipment Replacement construction; Johnson, Santa
Rosa and Emerson Park playground Equipment Replacement design
6/11
Street and Flood Protection Projects
1. Andrews Drainage System Design, Drainage Facility Design, Street Reconstruction
and Resurfacing Design, Sign Reflectivity Software and Equipment Purchase,
Sidewalk Repairs, Sidewalk Ramp Construction, and Street Light Pole Painting
2/11 6/11
2. Andrews Drainage System Permitting, Drainage Facility Construction, Sidewalk
Repairs, Pavement Area and Downtown Street Reconstruction and Resurfacing
Design and Construction, Sign Replacements, Sidewalk Ramp Construction, Parking
lot resurfacing, Street Light Pole Painting, Downtown Tree Management Plan Tree
and Sidewalk work
6/11
3. Pavement and sidewalk maintenance by City staff Ongoing
Utility Projects
1. Polybutylene Water Service Replacement, Waterline Replacement, Sewerline
Replacement, Raw Waterline Coating
6/11
2. Polybutylene Water Service Replacement, Waterline Replacement, Sewerline
Replacement, Water Treatment Plant Roof Replacement and Filter Media
Replacement, Clarifier Recoating,
6/11
Downtown Design Standards
Complete review and modifications of Downtown design standards used in
infrastructure maintenance as part of the Council’s Downtown Maintenance and
Beautification objective
Complete
Status Summary: 75% Complete. The following is a summary of accomplishments and important next steps
for this goal.
Due to a heavy workload in Engineering, and other factors such as the UPRR negotiations, Caltrans permit
delays, detailed work to deliver a modified Downtown project, and neighborhood issues, some delay in project
schedules has occurred. Staff are working to keep the new schedules for project delivery. Engineering staff have
also accelerated the delivery of the Upper Monterey Street reconstruction project to take advantage of American
Recovery and Reinvestment Act (ARRA) funds from the RRST Phase 3 project, which has been put on hold.
MAJOR CITY GOALS
E-5
Building Maintenance Projects. The Fire Station 3 Shower Stall construction, Police Annex lateral replacement,
the Laguna Lake restrooms, and the sealing of the Carnegie Library are complete.
Park Projects. Design for the Santa Rosa restrooms is complete. The Meadow Park Roof project will be delayed
until next year because a bidding issue prevented contract award. Construction is expected to begin in August
2011. Design is nearly complete for the Meadow Park playground equipment. The Throop playground equipment
replacement project is complete. The design of the next projects has been delayed and is now expected to be
completed in summer 2011.
Street and Flood Protection Projects. Marsh Street microsurfacing, along with some minor utility work, is
complete along with the LOVR pavement repairs which were accelerated due to damage resulting from the wet
weather. The Andrews Street drainage system plans are nearing completion, and staff will meet with the
neighbors to discuss the projects this spring. Permitting for work in the channel is not complete and it is currently
unknown if work will begin this summer or next. Higuera Culvert and Street Reconstruction projects are under
design. Sidewalk repairs are complete. Staff has moved to the next paving area and are preparing for next year’s
street microsurfacing, as well as completing smaller scale full overlay maintenance work. The Warden Bridge
resurfacing project was deleted by the Council. The street light pole painting work will continue with the
Downtown beautification project.
Utility Projects. Polybutylene service replacement project and waterline replacement projects are complete and
sewerline work is underway. The Raw Waterline Protection project has been postponed. Clarifier recoating
project is complete. The Digester repair project will take place during the summer of 2011 to take advantage of
reduced plant loads.
MAJOR CITY GOALS
E-6
TRAFFIC CONGESTION RELIEF
Objective. Continue efforts on projects and programs which relieve traffic congestion, such as street
modifications, intersection improvements, pedestrian improvements, bicycle facilities, trip reduction programs,
traffic signal operations and public transit.
Action Plan
Task Current Revised
Transit Service Levels
1. Maintain existing transit levels for local and regional services with uncertain
levels of State and Federal funding.
Ongoing
2. Implement recommendation in the Short Range Transit Plan if funding is
available. Ongoing
3. Explore alternative fuel and vehicle type to offset operational costs. Ongoing
Transit Improvements
1. Use federal and state capital funding to replace and upgrade vehicles. Ongoing
2. Use federal American Recovery and Reinvestment Act (ARRA) and state capital
funding to upgrade Automatic Vehicle Location (AVL) system for improved on
time performance.
12/10 Complete
3. Use federal (ARRA-completed) and state capital funding to improve the transit
facility on Prado Road.
4/11 FY2011-13
Congestion Management Report
Implement low cost recommendations of the Congestion Management Report. Ongoing
State Route 1/Highway 101
Work with San Luis Obispo Council of Governments (SLOCOG) and Caltrans
regarding further planning for State Route 1 (Santa Rosa Street) including an
alternatives assessment for US 101/State Route 1 interchange.
Complete
Prado Road Extension
Work with west side Margarita area property owners to implement phased
improvements to Prado Road.
Ongoing
Signalization of US 101/Grand Avenue Intersection
1. Complete design. 12/10 3/11
2. Begin construction. 3/11 5/11
3. Complete construction. 8/11 FY2011-13
Los Osos Valley Road Interchange
1. Complete construction plans and specifications. 6/11
2. Begin right of way acquisition. Complete
3. Complete right of way acquisition. 6/11
4. Pursue additional funding. Ongoing
5. Implement phase improvements as new development occurs. Ongoing
Traffic Model Update
1. Complete base year traffic model update. Complete
MAJOR CITY GOALS
E-7
Task Current Revised
2. Recruit temporary or contract staff, or consultant assistance for traffic model
development.
Complete
3. Complete Traffic Model Update with existing Land Use scenarios. 1/11 Complete
4. Identification and development of strategic revisions to the Land Use Element in
superseded sections.
6/11
5. Conduct traffic model assessments of various land use modifications for future
year forecasts and strategic revisions to the Circulation Element.
6/11
Neighborhood Traffic Management Program Update
Update the Neighborhood Traffic Management program to reflect current
practices and principles.
4/11
Aero Drive Realignment
Work with the County of San Luis Obispo to relocate Aero Drive and signalize
access to San Luis Obispo Regional Airport.
Complete
SLO County 511
Work with Rideshare to promote a new 511 traffic hotline. Ongoing
Johnson and Buchon Intersection Improvements
1. Begin project design (combined scope of Pismo/Buchon neighborhood traffic
management program).
Complete
2. Begin construction. 2/11
3. Complete construction. 6/11
Tank Farm Road Intersection Improvements
1. Initiate design of Tank Farm Road widening project.
2. Complete project design.
Complete
6/11
Railroad Safety Trail - Phase 3: Amtrak to Marsh Street
1. Identify alternative routes and present initial findings to the Council.
2. Pursue additional funding.
6/11
Ongoing
Railroad Safety Trail - Phase 4A: The Missing Link (Foothill to Cal Poly)
1. Complete construction drawings. Complete
2. Begin construction Complete
3. Complete construction 4/11
Railroad Safety Trail - Phase 4: Foothill to Hathaway
1. Complete construction drawings. Complete
2. Begin construction Complete
3. Complete construction Complete
Railroad Safety Trail Bridge: Highway 101 Crossing
1. Identify alternative routes and present initial findings to the Council. 6/11
2. Pursue additional funding Ongoing
Bob Jones City-to-Sea Trail: North Connection to Prado Road
1. Pursue outside funding for trail connections. Ongoing
MAJOR CITY GOALS
E-8
Task Current Revised
2. Complete construction drawings. 4/11
3. Complete construction. 6/11 FY2011-13
Bob Jones City-to-Sea Trail: Southern Connection to LOVR
1. Pursue outside funding for trail connections. Ongoing
2. Complete Caltrans permitting. 4/11
Bill Roalman Phase II
Complete construction. Complete
Madonna Road Bike Path
Work with property owners and Caltrans to implement a new bicycle facility that
connects Madonna Road to Marsh Street.
2/11 Complete
Mid-Higuera Widening
Evaluate the costs and benefits of landscaped medians in the as set forth in the Mid-
Higuera Street Enhancement Plan and present results to the Council.
Complete
Other Projects That Reduce Traffic Congestion
1. Complete curb ramps, on-street bicycle facility paving and striping improvements
in conjunction with City Street paving projects.
Ongoing
2. Implement Neighborhood Traffic Management projects. Ongoing
3. Construct curb ramps and install sidewalks. Ongoing
4. Conduct bi-annual vehicle and bicycle traffic counts. Ongoing
5. Complete miscellaneous bicycle facility improvements identified in the Bicycle
Transportation Plan, as resources permit.
Ongoing
6. Develop a list, in conjunction with the Bicycle Committee, of streets that would
benefit from increased street sweeping and coordinate with Street Maintenance to
use miscellaneous sweeping hours, when available, to increase frequency.
Ongoing
7. Seek funding for the design and construction of bikeways and pedestrian paths
within the City.
Ongoing
8. Promote bicycling, walking and transit as alternative forms of transportation. Ongoing
9. Provide more bicycle parking through the City’s “Racks with Plaques” program. Ongoing
Status Summary: 75% Complete. The following is a summary of accomplishments and important next steps
for this goal.
1. The City learned in June 2010 that the State implemented a Gas Tax swap and re-established some State
Transit Assistance (STA) funding for FY 2010-11. SLOCOG programmed approximately $216,000 in STA
funding for the current fiscal year to assist in transit operations. State TDA funding is still significantly below
historic levels.
2. On October 5, 2010, the Council implemented a partial list of fare box modifications that adjusted the Trolley
fare and deferred consideration of other fare increases until the 2011-13 Financial Plan process.
3. ARRA grant funding for transit improvements has been programmed, and projects are completed. The AVL
system is 100% complete, and the City accepted the system on October 31, 2010. The fare box upgrade
project is complete. The transit facility ARRA improvements are 100% complete and the roof repairs have
been completed. Modification to the facility to accommodate the double deck bus has been completed and
MAJOR CITY GOALS
E-9
approximately $44,000 in Federal Transit Administration (FTA) 5307 2007-08 (non-ARRA) grant funding
remains to be spent. Facility projects, such as the retirement of the in-floor bus lift system, have been delayed
due to design and permitting review and are expected to be included in the work programs for the 2011-13
Financial Plan.
4. Work was completed on the SR-1 MIS project and it was adopted by Council on June 6, 2010.
Construction funding for the LOVR/Highway 101 interchange project was delayed by the California
Transportation Commission (CTC) and is now scheduled for FY 2014-15. The City had requested that
SLOCOG accelerate right-of-way (ROW) funding for the LOVR/Highway 101 interchange project but
instead the City has advanced ROW funding for the project in exchange for funding an equivalent amount in
the construction phase of the project. Plans, specifications and engineering (PS&E) for the interchange are
approximately 60% complete; however, the project report still needs to be approved by Caltrans and
processing of the PS&E is on hold due to environmental litigation between Caltrans and residents of the Los
Verdes condominiums. This delays the approval of final construction drawings until 2011. Staff continue to
work with Caltrans to resolve these issues and complete the design and environmental approvals for the
project.
5. The draft update to the Neighborhood Traffic Management (NTM) Program has been completed and is
circulating internally for review. Final Council review of these changes will be delayed until March 2011 in
order to complete the design for the Buchon/Pismo/Johnson NTM and Laguna Village Shopping Center
driveway issues.
6. The neighborhood vote on the Buchon/Pismo/Johnson NTM was adopted by Council on June 1, 2010.
Design has begun on the public improvements, and construction will begin in early 2011.
7. The Tank Farm Road intersection improvements design project has been initiated and scoping of the project is
underway.
8. Public improvement plans have been approved for the Prefumo Creek Commons project. Offsite improvement
plans which include improvements to the intersection of Madonna/LOVR are being reviewed and. approval is
anticipated in February 2011 with construction in spring. The Target store is scheduled to open in late
summer or early fall of 2011.
9. The Bob Jones Trail bridges project has been delayed as efforts are underway with Caltrans to coordinate the
work with the LOVR Interchange project. Encroachment into the Caltrans right of way has been denied due
to conflicts with the clear recovery area of the freeway. Revised conceptual plans have been submitted to
Caltrans for a stand alone bridge facility to complete the southern connection. This project will cost
substantially more than budgeted so staff will need to solicit additional grant sources for its completion. The
design of the northern bridge connection (to Prado Road) is moving forward and should be completed in April
2011. However, due to permit conditions from resource agencies, the construction of the bridges will be
limited in the creek areas to the August-October 2011 timeframe. This will delay final construction
completion to November 2011.
MAJOR CITY GOALS
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10. RRST Phase 4A - the Missing Link is under construction and approximately 80% complete. The traffic signal
work at the intersection of Foothill and California is delayed as UPRR reviews the timing changes to
accommodate railroad preemption for the new crossing.
11. Measure H, a voter initiative to delete part of the Prado Road extension adjacent to the Damon-Garcia Sports
facility, qualified for the November election. Staff made numerous presentations to community groups about
the potential impact to future congestion relief efforts of the various specific plans and mitigating
infrastructure.
12. Staff have received final confirmation from UPRR that a lease agreement for the RRST Phase 3 (Amtrak to
Marsh Street) and Highway 101 Bridge is not possible as these projects are currently designed, which was
based on UPRR approvals received in 2004. UPRR has reversed its earlier approval based on a corporate
policy that does not allow any type of easement that would place activities closer than 40 feet from the
centerline of the tracks. The bicycle path through this area had to be placed inside that limit. Staff will explore
other options to complete the Trail in these two key locations and plan to present initial findings to the
Council by June 2011.
MAJOR CITY GOALS
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ECONOMIC DEVELOPMENT
Objective. In collaboration with Cal Poly, Cuesta and the business community, develop strategies to increase
economic development including emphasis on head-of-household jobs and environmentally sustainable
businesses.
Action Plan
Task Current Revised
Business Retention and Expansion (BRE) – Data Collection and Analysis
1. Finance & Information Technology (IT) hires Administrative Analyst. Complete
2. Develop Business Retention and Expansion (BRE) database using existing data
from city and external sources.
Ongoing
3. Conduct 72 business surveys (4 per month beginning January 2010). 6/11
4. Update BRE database with information from surveys and existing sources of
information.
Ongoing
5. Use BRE data to produce a quarterly newsletter on business retention and
expansion efforts.
Ongoing
6. Use BRE data to produce metrics about inquiries to the City. Ongoing
7. Work with Administrative Analyst to manage the BRE database, analyze the
information, produce metrics and disseminate information.
Ongoing
8. Continue to conduct 10 business visitations with Council per year. Complete
9. Continue to collaborate with Community Development on the Seismic Retrofit
Program.
Ongoing
Identify Industry Clusters and Opportunities
1. Begin a series of forums to identify industry clusters and opportunities for job
growth drawing on expertise from the business, environmental, educational and
governmental communities.
Ongoing
2. Draft a working list of industry clusters and opportunities. Ongoing
3. Present working list of industry clusters and opportunities to participants and foster
opportunities for continuing collaboration on the list and opportunities.
Ongoing
Information Outreach
1. Identify changes that would make economic development information more
accessible to users of the City web pages.
Complete
2. Work on web upgrades as time and staffing constraints permit. Ongoing
3. Coordinate with available staff to periodically update the web pages with data to
market City as place to do business.
Ongoing
4. Explore ideas and opportunities to support the business community during the
economic downturn through strategic economic development initiatives program.
Complete
MAJOR CITY GOALS
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Task Current Revised
5. Continue to contract with HdL and economic forecasters for data pertinent to
businesses.
Ongoing
Collaborative Economic Development Efforts
1. Develop Strategic Economic Development Initiatives Program and recommend
funding allocations to Council.
Complete
2. Participate with the Chamber of Commerce coordinated committee for
collaboration between business, government and universities.
Ongoing
3. Foster collaborative activities with the environmental community (including
ECOSLO, Sierra Club, and Land Conservancy) beginning with participation with
the Chamber’s Sustainability Committee.
Ongoing
4. Collaborate with Community Development and Finance & IT Departments to
explore opportunities for economic development action presented by AB 811.
Ongoing
5. Partner with tourism efforts to market the community as a place to do business. Ongoing
Status Summary: 75% Complete. The following is a summary of accomplishments and important next steps
for this goal.
Business Retention and Expansion Efforts
The City’s business retention and expansion efforts have proven to be an important vehicle to let businesses know
they are valued by the City. The meetings that occur through this program also generate information about the
make-up of the local business community through a survey instrument. With 44 of 72 surveys currently
accomplished, program efforts continue to provide a baseline of information about businesses in the City and to
provide encouragement to businesses for the work they do in creating jobs.
The focus of the work on this Major City Goal has evolved to include electronic outreach. Economic
Development staff have utilized interns and support from other City departments to collect email addresses for
one-third of in-City businesses. Collection of the addresses is an ongoing effort that pulls information from
business license applications and other resources. At the start of the project, the program maintained no email data
and this effort has now matured into a priority so that a reliable and robust group of business emails can be used
as an effective communication tool for the Economic Development effort. With the ability to reach out
electronically, targeted surveying has started, which enhances the data collection about the City’s local business
mix.
An outgrowth of the effort to enable electronic outreach is the e-tips program. Originally envisioned as a
newsletter with statistics about our community, the e-tip offers a quick way to get information out to the City
business community on an “as-needed” basis and about a wide range of issues.
Business license data has been the target of another large effort. Elimination of inconsistencies and incorrect
business coding is underway to make this database more reliable and useful. The transition of business codes
from Land Use to the new system (Energov) is being scrutinized to assure consistency with the business licensing
coding.
The 2011 business visitation program is underway with a recent visit to Shopatron, a local on-line retail sales
facilitator, and the Prefumo Creek Commons retail center on Los Osos Valley Road (Target Center). As a
Chamber of Commerce activity, this program highlights local business endeavors. The visit to the Target Center
highlighted the continuing work to build out the center. Two stores, the Target and the MAC Superstore will
MAJOR CITY GOALS
E-13
open in early July with others following closely. Shopatron’s business model was of particular interest to
participants, including the high growth, high tech nature of the business.
Seismic strengthening projects continue to make good progress. Compliance with the current deadlines is being
managed by the Building Division with assistance and outreach from Economic Development. Council accepted
the annual unreinforced masonry hazard mitigation program status report in January 2011, showing 23 of 126
buildings still requiring strengthening. The buildings that qualified for the 2012 deadline group by strengthening
to Level A have started to come to life with owners looking at beginning their work. Special attention will be
given to the status of the Springfield Baptist Church relative to its deadline in July 2011.
Industry Clusters and Opportunities
The Economic Strategy planning effort undertaken by the Economic Vitality Corporation (EVC) for the County
included identification of the clusters where job growth occurs, convening of focus groups, and identification of
business needs for fostering business expansion and job growth within the clusters. The identified industry
clusters are the growth industries of the County-wide economy. Given that clusters transcend City and even
County boundaries, City-identified clusters were adjusted to conform to those identified in the County’s Strategic
Economic Planning process rather than initiating a wholly separate process. The separate effort envisioned in this
Major City Goal to identify industry clusters was streamlined to build on the efforts undertaken by the EVC and
to facilitate coordination between County (EVC) efforts and those of the City. Targeted businesses in the City
have been sorted by cluster to effectively accomplish outreach via the Business Retention and Expansion
program. In addition, business districts have been identified within the City using geographic information
systems (GIS) to illustrate the locations of like businesses. This data can be used for marketing certain areas to
growing or relocating businesses.
City staff continues to participate in the industry groups that grew out of the process of formulating the Economic
Strategy. These meetings, facilitated by the EVC, provide the City an opportunity to reach out to additional
businesses, provide input and to facilitate communication of business needs that are surfaced via the work of the
industry groups.
Information Outreach
The Economic Development web presence within the City of San Luis Obispo website remains an ongoing focus
for improvements to facilitate access to information and organizations that assist businesses. These improvements
are incrementally undertaken to update information and provide links to outside organizations of interest and
utility to business. Utilizing the expertise of existing staff, changes continue to be accomplished.
Although it was originally envisioned that the City would hire an outside consultant to provide expertise for web
upgrades, alternative funding through the Promotional Coordinating Committee (PCC) became available for a
fully separate website aimed at business owners visiting the City and looking for information and assistance in
setting up shop here. The site is also intended to offer a “welcome mat” to any business looking for help. A
contract for this work has been awarded to the Chamber of Commerce with the new site expected to go live in
June 2011. This exciting site will emphasize business to business concerns and will bring Chamber of Commerce
and City Economic Development efforts together on the web.
The HdL Business Licensing database has become a source of statistics about businesses in the City. Information
from the Business License database is also provided to the City’s partners in economic development upon request.
The ability to provide information about the total number of businesses, the types of businesses, and the changes
in the business community has grown with the data being used for purposes beyond revenue collection. More
information about new businesses is posted on the website and work by staff continues to enhance this resource.
Collaborative Economic Development Effort
MAJOR CITY GOALS
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The jointly sponsored “Collaboration” Committee, comprised of the City of San Luis Obispo, Cal Poly, the
County, the EVC and the business community, has assessed the region and identified key factors for creating an
entrepreneurial ecosystem here. By studying communities that are similar to San Luis Obispo, the key factors
were identified and compared to factors already existing here. The strategic economic development initiative
approved in concept by Council on July 21, 2009 has provided the City’s portion of funding for this joint
planning effort. Action steps are currently being formulated by the Committee with the overriding goal of creating
jobs via support of emerging business.
Businesses continue to rely on the City’s partners for business support: Cuesta College’s Business Assistance
Center, now the Business and Entrepreneurship Center at Cuesta College; Mission Community Services
Corporation, the EVC’s revolving loan fund for City of San Luis Obispo businesses; and Service Corps of Retired
Executives (SCORE).
An emphasis on “green” businesses continues to drive program efforts to identify new business licensees with a
focus on sustainability and to offer a welcome mat to all businesses, particularly green businesses. As a result,
staff continues to take all opportunities to foster relationships with local conservation organizations and gain
knowledge via the work accomplished by Natural Resources staff.
Finally, collaboration between the Economic Development Program and the City’s tourism efforts is ongoing with
an aim to maximize the effectiveness of both programs. The new contract for website development is a major
crossover between the two City efforts.
MAJOR CITY GOALS
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PRESERVATION OF ESSENTIAL SERVICES AND FISCAL HEALTH
Objective. Adopt a balanced budget that retains the City's fiscal health, preserves essential services and
implements long-term productivity improvements and cost-reduction strategies.
Action Plan
Task Current Revised
1. Implement organization-wide savings recommended by community members and
City employees.
Ongoing
2. Continue to closely review and monitor the City’s fiscal situation.Ongoing
3. Implement budget-balancing strategies adopted in the 2009-11 Financial Plan.Complete
4. Review and update as appropriate key infrastructure maintenance plans.
a. Present Pavement Management Plan update to Council.Complete
b. Review other plans for update as appropriate and present the results to the
Council.
6/11
5. Resume “best practice reviews” that focus on one to two significant internal control
areas annually that typically cross department activities.
Ongoing
6. Continue supporting pension reform. Ongoing
7. Implement ongoing “benchmark” analysis of key financial and outcome measures
with comparable communities every two years.
6/11
8. Update the Property Management Manual: comprehensive review of our property
management policies and procedures, including property acquisition, sale and lease.
Complete
9. Continue evaluating contracting-out opportunities for cost reductions or service
improvements.
Ongoing
10. Maximize grant funding opportunities, including “Stimulus Package.”Ongoing
11. Review Memorandums of Agreements. Ongoing
12. Continue succession planning efforts. Ongoing
13. Continue to develop, review, modify and implement Human Resources policies in
support of fiscal health.
Ongoing
Status Summary: 70% Complete. The following highlights key accomplishments so far and important next
steps:
Implement Organization-Wide Savings Recommended by Community Members and City Employees. Many of
these, such as deferring vehicle replacements, lengthening technology replacement cycles and reducing overtime
and temporary staffing costs, were implemented as part of the 2009-11 budget-balancing actions. Departments
continue to identify and implement cost saving measures on an ongoing basis.
MAJOR CITY GOALS
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Continue to Closely Review and Monitor the City’s Fiscal Situation. We have continued to issue timely interim
reports on the City’s overall fiscal condition, including an interim report on financial results for 2008-09;
quarterly financial reports; quarterly sales tax reports; monthly transient occupancy tax (TOT) reports; and
monthly cash and investment reports. We presented a detailed review of interim 2008-09 financial results and
key fiscal trends to the Council on October 3, 2009. This included a recommendation to participate in the
“securitization” of Proposition 1A takeaway from the State, which the Council approved on October 17, 2009.
The Comprehensive Annual Financial Report (CAFR) for 2008-09, which includes audited financial statements,
was presented to the Council on December 15, 2009.
A detailed review of the City’s current financial position and revised projections for 2009-11 was presented to the
Council as part of the Mid-Year Budget Review on February 23, 2010. As part of this review, the City
implemented the “short-term budget-balancing actions” in the Fiscal Health Contingency Plan, which include:
1. Hiring freeze
2. Travel and training chill
3. Capital Improvement Plan (CIP) deferrals/reductions
4. Operating budget reductions
5. Consider use of reserves below policy levels
6. Other short-term savings as appropriate
Specific budget-balancing goals included returning to the Council with $1.5 million in General Fund budget
reductions as part of the 2010-11 Financial Plan Supplement in order to retain reserves at minimum policy levels
of 20% of operating expenditures.
The Council also received a comprehensive briefing on retirement cost trends and future outlook at this meeting.
Staff presented a detailed Five-Year General Fund Fiscal Forecast to Council on October 19, 2010. This report
included projections of an ongoing budget gap averaging $2.6 million annually over the next five years. These
projections included steep increases in CalPERS retirement costs that are expected in 2013-14.
Staff recently completed a Service Prioritization Project to give the community and Council another tool to
compare and contrast services in deciding how to address this budget gap. During this process, staff identified
services the City provides to the community and ranked these services according to an established set of criteria.
Department heads met in January 2011 to discuss the project results and identify opportunities for cross-
departmental efficiencies and program scalability, as well as potential reduction candidates for the 2011-13
Financial Plan.
In a continuing effort to monitor and contain labor costs, staff negotiated agreements with four employee groups
in November 2010. The one year agreements (January 1, 2011 through December 31, 2011) provide no cost of
living increases or increases to the City’s contribution towards health insurance costs. The agreements, approved
by Council on November 16, 2010, save approximately $490,000 annually. On January 4, 2011, Council
approved a one-year agreement (January 1, 2011 through December 31, 2011) for the Police Officer Association
that provided no cost of living increases or increases to the City’s contribution towards health insurance costs.
This agreement saved approximately $233,800 annually.
The CAFR for 2009-10 was presented to Council on January 18, 2011.
Implement Budget Balancing Strategies Adopted in the 2009-11 Financial Plan. All budget-balancing
strategies have been implemented.
Present Pavement Management Plan Update. This was presented to the Council on October 6, 2009.
MAJOR CITY GOALS
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Resume Best Practice Reviews. Staff performed two best practice reviews in 2009-10 on the petty cash and grant
management policies. Candidates for future years include fare box collections; parking meter collections;
construction change orders; new development-related fee collections; and Fair Labor Standards Act (FLSA)
compliance.
Update the Property Management Manual. This was presented to the Council on May 18, 2010.
Maximize Grant Funding Opportunities, Including “Stimulus Package.” We have pursued several “stimulus”
grants as described in further detail on the City’s webpage http://www.slocity.org/administration/econstim.asp.
Departments continue to look for opportunities to pursue grants for which the City is eligible.
Continue Succession Planning Efforts. The Succession Planning Steering Committee continues to meet
bimonthly. The committee’s work on improving the Educational Assistance Program was implemented July 1,
2009. The committee is now reviewing performance management rating scale standards and updating guidelines
for performance appraisals to ensure constructive feedback is provided and received as part of the City’s
employee development process. Participation in CAL-ICMA Coaching webinars continue to be well attended,
with post-call discussions facilitated by City staff. Employee Profiles and Lunch and Learn sessions continue to
profile employee’s career paths. During the 2009-11 Financial Plan, the City filled 51% of its job openings
through the Employment Opportunity Program, the City’s internal promotion program.
OTHER IMPORTANT OBJECTIVES
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LAND USE AND CIRCULATION ELEMENTS POLICY AND PROGRAM EVALUATION
Objective. Prepare to initiate a focused revision to the Land Use and Circulation Elements by conducting an
evaluation of policies and programs of the elements and upgrading the City’s circulation model.
Action Plan
Task Current Revised
1. Recruit temporary or contract staff or consultant assistance for traffic model
development.
Complete
2. Develop traffic forecast model. 1/11
Complete
3. Evaluate effectiveness of existing Land Use and Circulation Element policies and
programs and identify where changes should be considered.
3/11 5/11
4. Public outreach and input (throughout process). Ongoing
5. Identify and develop of strategic revisions to the Land Use Element and Circulation
Element where sections have been superseded.
6/11
6. Produce work program for Sphere of Influence areas and identify new programs that
may be warranted to address changing legislation.
6/11
7. Conduct traffic model assessments of various land use modifications for future year
forecasts and strategic revisions to the Land Use and Circulation Elements.
6/11 FY2011-2013
Status Summary: 25% Complete
The traffic model update is substantially complete and was incorporated into the SR-1 MIS project. Final
revisions to the forecast transit module of the model were completed in January 2011. The modeling work will
then be updated by staff (possibly via temporary/contract services) to be used in forecasting land use scenarios
and changes. Work on this goal was partially delayed due to Measure H, a voter initiative to delete part of the
Prado Road extension adjacent to the Damon-Garcia Sports facility, which qualified for the November election.
Staff made numerous presentations to community groups about potential impacts to future congestion relief
efforts of the various specific plans and mitigating infrastructure prior to the election which displaced work on
this objective.
Evaluation of existing Land Use and Circulation Element policies and programs has begun but completion may be
delayed depending upon budget reduction options and resource changes. Project initiation was delayed due to
staffing losses and additional work associated with the Housing Element update and subsequent Historic
Preservation Ordinance development. Staff anticipates review of the analysis by the Planning Commission in
spring 2011. A more comprehensive update may be possible due to the City’s award of $880,000 in Proposition
84 grant funds. It is likely a new schedule for implementation of the updates will result from the acquisition of
these funds and the ability to expand upon the previous scope of the update project.
OTHER IMPORTANT OBJECTIVES
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OPEN SPACE PRESERVATION
Objective. Continue efforts to acquire, preserve, and protect open space, and develop a master plan for City-
owned agricultural land at Calle Joaquin.
Action Plan
Task Current Revised
Continued Open Space Acquisition, Preservation and Protection
1. Secure grant funding for the acquisition of Froom Ranch and take ownership. Complete
2. Participate in planning efforts that at a minimum include: (a) the Chevron Tank
Farm; (b) the Orcutt Area; (c) County property near General Hospital and the
Filipponi/Twisselman property to the east; (d) the Filipponi/Denbow property at the
end of Calle Joaquin; and (e) the Gap property on Los Osos Valley Road.
Ongoing
3. Continue implementation of elements of City adopted Conservation Plans for:
Johnson Ranch; South Hills; Stenner Springs; and the Bob Jones Trail.
Ongoing
4. Continue efforts to improve informational signage, trail signage, trail conditions and
environmental restoration programs.
Ongoing
5. Continue to participate and oversee City-sponsored or –directed mitigation projects,
including the Los Osos Valley Road interchange, Bob Jones Trail environmental
enhancements, and various private mitigation and enhancement projects throughout
the city.
Ongoing
6. Review open space “Conservation Guidelines” for consistency with Conservation
and Open Space Element of the General Plan and recommend changes if
appropriate.
2/11 4/11
7. Continue leadership role in management of the City’s natural waterways through
Zone 9 projects, and provide administrative oversight to the Stormwater
Management Program.
Ongoing
Develop Master Plan for City-Owned Agricultural Land
1. Present a Project Plan for Council Review and consideration including
recommended task force structure.
Complete
2. Conduct and complete research on various public and quasi-public farming models
(e.g., Fairview Gardens).
Complete
3. Identify interested parties and groups. Hold a series of public input workshops to
identify various ideas for the use of City-owned agricultural lands. Develop an
email group of participants and provide electronic information updates to this group.
Complete
4. Develop a project plan from initial public input that will outline the remainder of the
process. Hold a study session with Council to discuss project plan and public
participation.
Complete
5. Complete public workshops on master plan for City-owned agricultural lands. Use
public input as the basis for drafting the master plan for the use of City-owned
agricultural lands.
Complete
6. Draft a master plan for the use of City-owned agricultural lands. 12/10 Complete
7. Present draft master plan to: Stakeholders, Parks and Recreation Commission, and 1/11 2/11
OTHER IMPORTANT OBJECTIVES
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Task Current Revised
Planning Commission.
8. Present Master Plan for adoption by Council. 2/11 3/11
Status Summary: 85% Complete. The following is a summary of accomplishments and important next steps
for this goal.
Secure Grant Funding for Froom Ranch Acquisition and Take Ownership. The property was acquired on July
28, 2010.
Agricultural Master Plan for Calle Joaquin Open Space. This project is slightly behind schedule. The draft plan
was completed in January 2011 and is currently available for public review. The Planning Commission will
review the plan at the meeting on February 23, 2011, and in mid-March 2011, the plan will be presented to
Council for adoption.
OTHER IMPORTANT OBJECTIVES
E-21
GREEN HOUSE GAS REDUCTION AND ENERGY CONSERVATION
Objective. Adopt and begin implementing a plan to reduce greenhouse gas emissions and conserve energy for
municipal operations and the community.
Action Plan
Task Current Revised
1. Research Climate Action Plans from other jurisdictions and explore formation of an
energy facilities financing district.
Complete
2. Analyze green house gas (GHG) emissions inventory to identify GHG sources and
opportunities for reductions.
Complete
3. Review International Council for Leadership and Environmental Initiatives (ICLEI)
best practices information.
Complete
4. Identify policies and programs already underway that address energy reductions. Complete
5. Develop “talking paper” for internal staff review and brainstorming including
review of Utilities Conservation Office role in the delivery and oversight of energy
conservation programs.
Complete
6. Present review of progress to Council and adoption of reduction target. 3/11
7. Develop website and information mailer. Complete
8. Implement public outreach and input (i.e. Earth Day event, mailers, interactive web
site).
Complete
9. Enter data and model alternatives. Complete
10. Prepare draft action plan. 3/11
11. Continue public outreach and input. 2/11
12. Present Action Plan for Council adoption. 6/11
Status Summary: 75% Complete. The following is a summary of accomplishments and important next steps
for this goal.
The Council adopted a baseline Greenhouse Gas Emissions Inventory on September 15, 2009. This report
summarizes the sources of emissions from both municipal operations and the community at large for the base year
2005. City staff applied for Recovery Act Stimulus funds in the form of an Energy Efficiency and Conservation
Block Grant (EECBG) and received $199,400. The development of the Climate Action Plan and exploration of
formation of an energy improvements financing district will be funded by $49,400 from this grant.
The City collaborated with the Cal Poly Climate Team to develop a draft Climate Action Plan. The Team
submitted their preliminary audit of the City’s policies, procedures and programs to understand where emissions
reductions might already be occurring due to efficiencies implemented since 2005, and where future emissions
reductions might be captured with implementation of existing programs. City staff reviewed and commented on
the audit and the Cal Poly Team incorporated comments and corrections in the draft plan. The Cal Poly Climate
Team researched other communities’ Climate Action Plans and met with City staff and toured City facilities.
OTHER IMPORTANT OBJECTIVES
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The Team coordinated a kick-off meeting with the Planning Commission in fall 2009 and hosted a booth at three
Farmers’ Market events. A website (SLOCOOL.org) was created, as well as a Facebook page. Two community
workshops were held: one on November 19, 2009 and a second one on February 17, 2010. Information about the
Climate Action Plan effort was included in the November utility mailer newsletter. The Chamber of Commerce
processed a survey to assess business receptivity to various energy-reduction strategies. Cal Poly submitted an
administrative draft of the Climate Action Plan for City staff review at the end of May 2010. Staff evaluated the
draft plan and has provided comments and strategy revisions for consideration. Additional work is required to
analyze these revisions for their ability to help the City achieve the required emissions reductions prior to the draft
being released for public review. Staff anticipates release of the draft plan in spring 2011. Activity #6 is proposed
for deletion because the reduction target and progress will be reported as part of the review of the draft Climate
Action Plan.
The City initiated participation with the County under a statewide effort to create an AB 811 property-assessed
clean energy program sponsored by the League of California Cities and California State Association of Counties
to provide energy financing districts. This was formalized under the CaliforniaFIRST pilot program (which is
organized around counties) which was successful in partnering in a state-wide application for State Energy
Program (SEP) grant funds to assist with program marketing and off-setting program start up costs. City staff had
participated in program development meetings when recent positions by Fannie Mae and Freddy Mac essentially
put an end to this program. City and county staff are still collaborating on finding alternative ways to finance
energy improvements until a more comprehensive solution is found.
OTHER IMPORTANT OBJECTIVES
E-23
DOWNTOWN MAINTENANCE AND BEAUTIFICATION
Objective. Expand Downtown beautification efforts to include enhanced maintenance and cleanliness, a review
and upgrade of standards and phased physical improvements.
Action Plan
Task Current Revised
Design Standards & Upgrades
1. Assemble all current downtown design guidelines and standards. Complete
2. Working with the Architectural Review Commission, review the current guidelines
and standards and revise or confirm the public improvement design strategy for the
downtown including street furniture, trash and recycling containers, and regulatory
signage, for Council consideration.
Complete
3. Develop costs, spending options, and sequencing options to bring the downtown up
to new standards.
Complete
4. Develop a design and identify possible locations for a centralized news rack
enclosure to accommodate a range of different papers in a consolidated and
uniform manner, for Council consideration, and possible funding approval.
Complete
5. Assess existing planters in the downtown for condition, including planter box,
plant material and irrigation, and develop funding request for the 2010-11 budget
to improve appearances.
Ongoing
6. Install pedestrian level lighting, repair Mission Style Sidewalk and install other
upgraded improvements within selected areas of the Downtown.
6/11
Signage
Develop a coordinated program for the City informational and directional signage
and recommend implementation plan.
6/11
Solid Waste
Identify solid waste issues with the Downtown Association and Chamber of
Commerce and develop a work plan to address them.
6/11
Facility Maintenance
1. Provide sidewalk scrubbing service and daily cleanup maintenance work. Ongoing
2. Implement the Downtown Tree Management Plan. Ongoing
3. Complete painting of existing street light poles. 6/11
4. Complete downtown street resurfacing projects. Complete
5. Complete water and sewerline replacements. Complete
Status Summary: 80% Complete. The following is a summary of accomplishments and important next steps
for this goal.
1. Two Downtown walk-throughs have been conducted in order to understand the most problematic items and
the highest priorities for upgrade: one with staff and one with members of the Chamber of Commerce and
Downtown Association. An “all hands” meeting was held at the end of November, 2009 to discuss a
OTHER IMPORTANT OBJECTIVES
E-24
recommended approach to prioritizing and completing the improvements with the resources available to the
City.
2. On December 15, 2009, the Council approved the Downtown Parking Space Conversion Process through
Resolution No. 10139 (2009 Series). On March 4, 2010, the City’s Sidewalk Café Ordinance became
effective.
3. On December 7, 2009, Community Development and Public Works staff presented an update to the
Architectural Review Commission on the progress of the goal and looked ahead to reviewing the downtown
guidelines in spring 2010. The Architectural Review Commission (ARC) discussed possible new standards
for the design of news rack enclosures and trash/recycling receptacles in the downtown at their meeting on
March 15, 2010 and April 5, 2010. A preferred design was selected by the ARC on July 19, 2010. Staff is
preparing technical drawings and specifications to include as official standards. The standards will be
reviewed by the ARC and ultimately be presented for approval by the Council.
4. Staff provided the Council with an update on the beautification efforts near the Wineman Hotel, as well
obtained direction on the approach to Downtown improvements on February 23, 2010.
5. A new contract has been approved for the Downtown Sidewalk Scrubbing program, with revisions to allow
for more frequent problem area scrubbing.
6. Painting of street light poles and Downtown Tree Management is being combined with other downtown
projects to take place in early 2011. The Warden Bridge repair was deleted by the Council. Public Works staff
has completed painting traffic signal poles and signal controller boxes in the Downtown. Downtown
resurfacing is complete. The parking lot resurfacing project is almost ready for construction; however,
businesses affected by the work have requested that construction take place in summer 2011. The Downtown
Beautification project is scheduled for advertising in late winter 2011 with Council to make a final
determination on project initiation in early spring 2011.
7. Landscape planters surrounding public parking lots have been enhanced with soil amendment, new plants,
and repaired irrigation supply under the current Parking Fund budget.
8. The “Way Finding” (directional signage) program was introduced to the ARC on January 10, 2011. The
Cultural Heritage Committee will review the sign program on February 28, 2011, with the ARC conducting a
final review in the spring of 2011.
OTHER IMPORTANT OBJECTIVES
E-25
HISTORIC PRESERVATION
Objective. Adopt a Historic Preservation Ordinance, and if funding permits in 2010-11, update the City’s
inventory of Historic Resources.
Action Plan
Task Current Revised
1. Review and evaluate draft historic preservation ordinance. Complete
2. Present draft ordinance for discussion with stakeholder groups. Complete
3. Complete public hearings on draft ordinance. Complete
If Funding Is Available
4. Contract for Historian and Architect to lead inventory. No funding
available
5. Train volunteers. No funding
available
6. Conduct historic survey. No funding
available
7. Hold public hearings for consideration of nominated properties. No funding
available
Status Summary: 100% Complete for funded action
On November 9, 2010, the Council voted to approve updated language for the Historic Preservation Guidelines,
and on December 7, 2010, Council voted to approve a new Historic Preservation Ordinance. City staff worked
with several community members to address concerns associated with the draft documents after the Cultural
Heritage Committee endorsed the drafts for approval. The Council directed further changes be made and the draft
documents received majority support after four Council hearings.
To date, no funding has been identified to conduct additional historic surveys or inventories.
CARRYOVER GOALS AND OBJECTIVES
E-26
The following provides brief status reports on
“Other Council Objectives” for 2009-11.
Creek and Flood Protection
Objective. Advance Mid-Higuera flood protection
improvements by seeking Zone 9 funding to
complete design, obtain approvals and make
progress toward construction as resources will allow.
Status Summary: 15% Complete. As
recommended by the Zone 9 committee, the Board
of Supervisors approved additional funding for the
completion of technical studies necessary for the
environmental document. The County
Environmental Division completed the studies early
due to regulatory agency concurrence on species
issues. Staff are now working on preliminary design
concepts.
Skate Park
Objective. Develop plans and specifications and
seek funding to construct a skate park.
Status Summary: 65% Complete. Draft plans for
the skate park are presently undergoing the City’s
development review process. Consideration of the
park plans will occur before the Planning
Commission in early winter 2011.
Staff submitted a grant application for Proposition
84 funding (2008 Statewide Park Development and
Community Revitalization Program) on March 1,
2010 but the City was not awarded a grant. Staff
intends to re-apply for “round two” Proposition 84
grants in 2011. Additionally, staff continue efforts
to raise funds for the project through a variety of
fundraisers including the ongoing “Buy a Brick
Build a Dream” campaign for the park.
Urban Forest
Objective. Update master plan and develop
recommendations to renew the urban forest and
plant more trees.
Status Summary: 100% Complete. The Council
approved matching funds to complete a Street &
Park Tree Inventory and to purchase software to
manage the Street & Park trees in the City. The Tree
inventory is now complete, and Urban Forestry staff
will use the new software to maintain and update the
list. Staff will complete an Urban Forest
Management Plan for the trees in the City, including
parks, open space, private property and street trees.
Staff completed a major replanting to replace trees
blown over during the heavy wind storm of October
2009. Staff also replaced trees removed as part of the
sidewalk repair program and planted nearly 60 trees
as part of a free tree program in fall 2010.
Homeless Services
Objective. Identify and pursue opportunities to
implement the "Ten-Year Plan to End Chronic
Homelessness."
Status Summary: 30% Complete. The Homeless
Services Oversight Council (HSOC) was created on
June 2, 2009, and meets monthly in an effort to
coordinate the efficient provision of homeless
services in the County. The HSOC is envisioned by
the “Ten-Year Plan” as an organization that can
plan, advise and advocate for homeless services in
the County. The City’s Police Chief, Deborah
Linden, currently serves as the HSOC Vice-Chair
and Council Member Ashbaugh is an HSOC
member. The City’s Housing Programs Manager
attends meetings as necessary to report on City
program activities that improve homeless services.
On January 20, 2010, staff made a presentation to
the HSOC regarding the Homeless Services Campus
proposed for 3451 South Higuera Street, adjacent to
the County Department of Social Services. The City
has processed entitlements to permit the site as a
replacement for the Maxine Lewis Homeless Shelter,
and the Airport Land Use Commission approved the
site in February 2010. The facility is programmed to
provide coordinated homeless services, including
day services, overnight shelter, case management
and limited health services, consistent with the
objectives of the “Ten-Year Plan.” In late October
2010, the Community Action Partnership of San
Luis Obispo (CAPSLO) became the project
applicant and the organization that will move the
campus forward into the next phase.
The following summarizes the status of “carryover”
Major City Goals and Other Council Objectives
from the 2007-09 and 2005-07 Financial Plans. In
CARRYOVER GOALS AND OBJECTIVES
E-27
several cases, “carryover tasks” have been
incorporated into the Major City Goals (or “Other
Council Objectives”) for 2009-11, and as such, they
are not repeated in this section.
MAJOR CITY GOALS
Economic Development:
Sales Tax and TOT Revenues
Objective. Encourage and promote projects and
programs that will increase sales tax and transient
occupancy tax revenues.
Status Summary: 80% Complete. The Economic
Development Program continues to highlight
businesses and business issues via the City/Chamber
of Commerce Business Visitation Program. Work in
support of Garden Street Terraces has included
renegotiation of the Agreement for sale of parking
lot 2 as well as certification of the Final
Environmental Impact Report. The project is now
being redesigned in accordance with the
environmental document. The Chinatown Project
received final approvals in November 2009.
Although there are new businesses along Monterey
Street, within and adjacent to the project, no
progress has been made in moving the project closer
to construction due to the economic climate.
Construction on the Prefumo Creek Commons
project and the Target store is well underway. In
addition to Target, construction on the new location
of the Mac Superstore has begun. Olive Garden,
also a part of Prefumo Creek Commons, is expected
to follow with entitlements granted soon. The
Downtown vacancies continue to persist, including
the renovated space in the Wineman Hotel. The
economic downturn has proved to be lasting for
larger commercial spaces in the downtown with
vacancy rates pushing down per square foot rates.
OTHER COUNCIL OBJECTIVES
Waterways Management Plan
Implementation Program
Objective. Upon completion of the Waterways
Management Plan, adopt an implementation
program.
Status Summary: 100% Complete. The “Record
of Decision” by the Army Corps of Engineers is now
complete. Staff is now implementing projects under
the program outlined in the Plan.
Laguna Lake Dredging Study
Objective. Develop options and decide future of
Laguna Lake, and begin implementation of approved
dredging plan.
Status Summary: 100% Complete. The Laguna
Lake Environmental Document was approved by
Council on December 1, 2009, completing the study
phase of this project. Council has directed staff to
prepare a budget request for the 2011-13 Financial
Plan.
Tree Planting and Maintenance
Objective. Boost tree planting and maintenance.
Status Summary: 100% Complete. The City’s
tree crew continues to plant vacant wells as they
develop and recently assisted in a second
neighborhood tree planting event on Higuera Street.
Additional trimming funds allocated as part of the
2007-2009 Financial Plan were reduced for 2008-09
on September 30, 2008 as part of the budget
balancing activity. The additional funds were used
in 2008-09 to accomplish additional tree trimming.
Airport Area Annexation
Objective. Annex the Airport Area.
Status Summary: 100% Complete for Phase 1A.
The Local Agency Formation Commission
(LAFCO) completed the annexation process for 626
acres associated with Phase 1A of the annexation
area. The map and certificate of annexation was
delivered to the State Board of Equalization and the
land was officially added to the City boundary on
July 25, 2008.
Discussion with property owners in the Phase 1B
area was conducted in early 2009. The proposed
development of the Chevron property will result in
an amendment to the Airport Area Specific Plan
(AASP). That project is in the Environmental
Impact Report (EIR) preparation stage and City and
County staff are collaborating in the review of the
project. The administrative draft of the EIR, along
CARRYOVER GOALS AND OBJECTIVES
E-28
with the scope of work for a financing plan, shall be
underway in early 2011. Annexation of the Chevron
property will provide another key piece of the
Airport Area annexation. Discussions with LAFCO
staff have indicated that LAFCO would prefer the
City pursue annexation of the entire remaining area
including the San Luis Obispo County Regional
Airport, but would support phased annexations as
needed. This issue is significant because several
areas of the AASP are not contiguous to existing
City boundaries and the only way to bring those
properties into the City will be to address the airport
property itself. Including the airport may
significantly alter the timing anticipated for Phase
1B.
Broad Street Corridor Plan
Objective. Adopt and implement a plan for South
Broad Street corridor planning and improvements.
Status Summary: 80% Complete. The focus
group that helped develop the plan is still active in
the process and has provided input to current
projects within the plan area. The detailed traffic
study is complete and was reviewed by the Planning
Commission. After staff evaluated overall densities
associated with reducing development to address
traffic impacts, it became clear that amending
development densities would result in less
development than currently allowed. In addition,
Utilities staff identified waste collection system
issues that needed to be evaluated to ensure orderly
development could occur. Staff is proceeding with
subsequent evaluation to ensure the project goal of
mixed use and infill development is reflected in the
revised draft plan. This may trigger the need for an
Environmental Impact Report (EIR). Staff anticipate
completing the revised draft in spring 2011, with
development of a draft EIR to be completed by fall
2011.
STATUS OF MAJOR CIP PROJECTS
E-29
Percent Complete
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Railroad Trail: Bridge Over Hwy 101
Water Reclamation Plant Improvements
Railroad Trail: Phase 3: Amtrak to Marsh Street
Telemetry System Improvements
SPRR Freight Warehouse Rehabilitation
Santa Rosa Park Restroom Replacement
Skate Park Construction
Andrews Creek Bypass
Bob Jones Trail: Bridge Connections
Tank Farm/Broad Intersection
LOVR Interchange
Downtown Improvements
Johnson/Buchon Intersection
Higuera Culvert Repair
Roller Hockey Rink Expansion
Railroad Trail: Phase 4a: Foothill to Cal Poly
Downtown Paving: Marsh Street
Gateway Paving: Monterey Street
Radio System Upgrade
Dispatch Center
UNDER DESIGN
UNDER CONSTRUCTION
UNDER STUDY