HomeMy WebLinkAbout03-01-2023 REOC Agenda PacketCity of San Luis Obispo, Agenda, Planning Commission
Agenda
REVENUE ENHANCEMENT OVERSIGHT COMMISSION
Wednesday, March 1, 2023
5:00 p.m. REGULAR MEETING Finance and
IT Conference Room
(Lower Level)
990 Palm Street
San Luis Obispo, CA
CALL TO ORDER Chair Jim Hamari
ROLL CALL : Commissioners Christopher Ellwood, Tony Skapinsky, and Anthony
Bozzano
PUBLIC COMMENT: At this time, people may address the Committee about items not on the
agenda. Persons wishing to speak should come forward and state their name and address.
Comments are limited to three minutes per person. Items raised at this time are generally referred
to staff and, if action by the Committee is necessary, may be scheduled for a future meeting.
CONSIDERATION OF MINUTES
1. Minutes of the Revenue Enhancement Oversight Commission of December 8, 2022
BUSINESS ITEMS
2. Fiscal Year 2021-22 Annual Audit Review
(Natalie Harnett– 15 minutes)
Recommendation: Review the audited financial statements contained in the 2021-22 Annual
Comprehensive Financial Report for the Local Revenue Measure.
Revenue Enhancement Oversight Commission Agenda for March 1, 2023 Page 2
3. Proposed Allocation of Unassigned Local Revenue Measure Funds
(Greg Cleary – 10 minutes)
Recommendation: Recommend to the City Council the use of Local Revenue Measure
unassigned fund balance for the North Chorro Neighborhood Greenway project.
4. 2021-22 Draft Annual Community Report
(Natalie Harnett – 15 minutes)
Recommendation: Review and take public testimony on the FY 2021-22 Draft Local
Revenue Measure Annual Community Report.
COMMITTEE ANNOUNCEMENTS
ADJOURNMENT
The next Regular Meeting of the Revenue Enhancement Oversight Commission is scheduled
for March 30, 202 3.
The City of San Luis Obispo wishes to make all of its public meet ings accessible to the
public. Upon request, this agenda will be made available in appropriate alternative formats to
persons with disabilities. Any person with a disability who requires a modification or
accommodation in order to participate in a meeting should direct such request to the City Clerk’s
Office at (805) 781-7100 at least 48 hours before the meeting, if possible. Telecommunications
Device for the Deaf (805) 781-7107.
Meeting audio recordings can be found at the following web address:
http://opengov.slocity.org/weblink/1/fol/61028/Row1.aspx
DRAFT Minutes – Revenue Enhancement Oversight Commission Meeting of December 8, 2022
Page 1
Minutes - DRAFT
REVENUE ENHANCEMENT OVERSIGHT COMMISSION
Thursday, December 8, 2022
Regular Meeting of the Revenue Enhancement Oversight Commission
CALL TO ORDER
A Regular Meeting of the San Luis Obispo Revenue Enhancement Oversight Commission was
called to order on Thursday, December 8, 2022, at 5:31 pm by Chair Hamari.
ROLL CALL
Present: Commissioners Skapinsky, Ellwood, Bozzano, Vice-Chair Dunlop and Chair Hamari
Absent: none
Staff: Natalie Harnett, Principal Budget Analyst who also served as Recording Secretary
Emily Jackson, Finance Director
PUBLIC COMMENT ITEMS NOT ON THE AGENDA
None.
--End of Public Comment--
APPROVAL OF MINUTES
1. Consideration of Minutes of the Regular Revenue Enhancement Oversight Commission
Meeting of September 22, 2022.
ACTION: UPON MOTION BY COMMISSIONER ELLWOOD SECONDED BY
COMMISSIONER DUNLOP, CARRIED 5-0-0, the Revenue Enhancement Oversight
Commission approved the Minutes of the Regular Revenue Enhancement Oversight
Commission Meeting of September 22, 2022, as presented.
BUSINESS ITEMS
1. FY 2022-23 First Quarter Local Revenue Measure Review
The City’s Principal Budget Analyst, Natalie Harnett, provided a presentation and responded
to Commissioner inquiries. No action was necessary on this item.
Public Comment
None
DRAFT Minutes – Revenue Enhancement Oversight Commission Meeting of December 8, 2022 Page 2
2. 2021-22 Annual Community Report and Citizen Oversight Meeting
The City’s Principal Budget Analyst, Natalie Harnett, provided a presentation and responded
to Commissioner inquiries. The commissioners discussed with staff the format of the
community forum and appointed subcommittee members for the annual community report.
Public Comment
None
ACTION: UPON MOTION BY COMMISSIONER SKAPINSKY SECONDED BY
COMMISSIONER ELLWOOD CARRIED 5-0-0, the commission appointed Commissioners
Dunlop and Bozzano to service as the subcommittee members to help develop the 2021-22
Community Report.
3. Update on recommended changes to the City’s Capital Improvement Plan Budget and
Fiscal Policies
The City’s Finance Director, Emily Jackson, provided an update on the recommended changes
to the City’s Capital Improvement Plan Budget and Fiscal Policies. Staff responded to
clarifying questions about the recommended policy changes.
Public Comment
None
ACTION: UPON MOTION BY COMMISSIONER SKAPINSKY SECONDED BY
COMMISSIONER DUNLOP CARRIED 5-0-0, the commission recommends to the City
Council the policy changes as presented in the report.
COMMENT AND DISCUSSION
2. Staff Updates - none
3. Commission Communications - none
ADJOURNMENT
The meeting was adjourned at 6:18 p.m. The next Regular Revenue Enhancement Oversight
Commission meeting is scheduled for January 26, 2023, at 6:00 p.m., in the Ludwick Community
Center, 864 Santa Rosa Street, San Luis Obispo, California. The meeting will also serve as the
2022-23 Annual Citizens’ Oversight Meeting.
APPROVED BY THE REVENUE ENHANCEMENT OVERSIGHT COMMISSION: 3/1/2023
Revenue Enhancement Oversight Commission
Agenda Report Meeting Date: 3/1/23
Item Number: 2
DATE: March 1, 2023
FROM: Emily Jackson, Finance Director
Prepared By: Natalie Harnett, Principal Budget Analyst
SUBJECT: REVIEW OF AUDITED 2021-22 FINANCIALS
RECOMMENDATIONS
Review the audited financial statements contained in the Annual Comprehensive Financial Report
(ACFR) for the Local Revenue Measure.
DISCUSSION
Ordinance No. 1605, establishes the Citizens’ Revenue Enhancement Oversight Commission (REOC)
and includes specific citizen oversight and fiscal accountability provisions for the Local Revenue
Measure (LRM). These provisions include an annual review of the financial statements for the Local
Revenue Measure as included in the City’s ACFR:
2.14.040(C.) Annual Audit. The REOC shall meet annually to review the financial statements
contained in the Annual Comprehensive Financial Report for the Essential Services Measure.
On January 17, 2023, the City Council accepted the ACFR for fiscal year 2021-22. As required by the
City Charter, the financial statements for the City (including the Local Revenue Measure) were audited
by independent certified public accountants. The objective of a financial audit is to provide users of the
financial reports with reasonable assurance, from an independent source, that the reports and the
statements within are reliable. The auditor, Badawi and Associates, issued the financial statements with
a ‘clean opinion’ which means that they are presented fairly and in conformity with generally accepted
accounting principles. As a matter of clarification, LRM funds are a sub-fund of the General Fund and
as such the schedules on pages 123-125 contained in the ACFR are for informational purposes only.
Table 2 below shows $1,670,106 is available for future year appropriations in the Local Revenue
Measure fund at the end of fiscal year 2021-22. As with most California cities, the actual sales tax
revenues came in higher than initial projections. At the end of fiscal year 2021-22, the Local Revenue
Measure had a fund balance of $5,696,864 of which $1,958,912 remains assigned for capital projects
already approved by the REOC and the City Council , and $2,067,846 was allocated based on REOC’s
recommendation and Council action from October 4, 2022.
An excerpt from the ACFR Transmittal Memorandum with a summary of the audited expenditures and
revenues is included below. The complete ACFR is available online at www.slocity.org.
City of San Luis Obispo, Title, Subtitle
Table 1: LRM Budget to Actuals
Table 2: Local Revenue Measure FY 2021-22 Ending Position
1 Beginning Balance $ 9,299,971
2 Revenue $ 28,888,510
3 Expenditure Allocations (not including encumbrances) $ (32,491,617)
4 Revenue Over/(under) Expenditures1 $ (3,603,107)
5 Ending Fund Balance $ 5,696,864
6 Assigned to Projects $ 1,958,912
7 Council action from October 4, 2022 (R-11367) $ 2,067,846
8 Unassigned FY 2021-22 LRM Fund Balance (Feb 2023) $ 1,670,106
1 The reason that this line is negative is because some expenditure allocations were made using unassigned fund balance
from the prior year or carryover project budget from prior years.
Revenue Enhancement Oversight Commission
Agenda Report Meeting Date: 3/1/23
Item Number: 3
DATE: March 1, 2023
FROM: Emily Jackson, Finance Director
Prepared By: Greg Cleary, Capital Improvement Program Administrative Manager
SUBJECT: PROPOSED USE LOCAL REVENUE MEASURE UNASSIGNED FUND BALANCE
RECOMMENDATION
Recommend to the City Council the use of $1.6 million of unassigned Local Revenue Measure funds
to be allocated to the North Chorro Neighborhood Greenway Project.
DISCUSSION
On July 19, 2022, the City Council approved an overall project budget of $5,033,455, authorized staff
to advertise for construction bids for the North Chorro Neighborhood Greenway, and delegated authority
to the City Manager to award the contract if the lowest responsible bid was below the Publicly Disclosed
Funding Amount of $3,375,000. After experiencing unanticipated delays in awaiting review of an
encroachment permit application with Caltrans for the US 101/Chorro undercrossing portions of the
project, staff was ultimately able to advertise the project for construction in December 2022.
There is currently a balance of $4,505,856 in the project account. Project expenditures to date have
included the design and environmental services, PG&E and Caltrans coordination costs, as well as
encumbrances for construction management contract services and artists to fulfill the public art
component of the project.
On January 31, 2023, three bids were received. Souza Construction was determined to be the lowest
responsive bid, with a Bid Total of $6,076,938. Based on the bid price, an additional $3,114,104 is
needed to fully fund the project. The increase in project cost and need for additional funding can be
attributed to a few factors. Recently, City construction projects have seen an increase in construction
costs which can be attributed to rising cost of materials and labor of approximately 30% over the last
two calendar years (January 2021- January 2023). Many of the construction materials required for the
project, such as asphalt emulsion for roadway slurry seal, have increased exponentially due to recent
spikes in oil prices. Many of the bid prices reflected significant increases from comparative bids received
for the most recent curb ramp and paving projects. All three bids received demonstrated a consistent
increase when comparing bid items.
FISCAL IMPACT
Staff recommend using $1.6 million of the one-time unassigned Local Revenue Measure (LRM) fund
balance to help fund the additional costs. Based on the audited financials presented in item number 2,
the Local Revenue Measure has an unassigned fund balance of $1,670,106. The remainder of the funds
City of San Luis Obispo, Title, Subtitle
City of San Luis Obispo, Title, Subtitle
Item #3 Proposed Local Revenue Measure Use
needed for the North Chorro Greenway Project will come from other funding sources identified in Table
1 below, which is also included in the Council Agenda Report going to Council on March 7, 2023.
Table 1: Additional Funding Sources
Any remaining budget at the close out of the project will be returned to the CIP Reserve account.
ATTACHMENTS
None
Sewer Fund General Fund
Transportation
Impact Fund
(TIF)
Developer
(Vehicle Miles
Traveled (VMT)
Mitigation Fee)
TOTAL
Undesignated Local Revenue Measure Fund Balance $1,600,000 $1,600,000
Capital Projects Reserve $218,708 $218,708
Sidewalk Annual Asset Maintenance (90849)$0
Task 1: Curb Ramps and Sidewalks $100,000 $100,000
Street Lights - Annual Asset Maintenance (91616)$141,101 $141,101
Pedestrian Crossing Improvements (1000069)$100,000 $100,000
Active Transportation Plan Implementation (1000502)$0
Task 1: Pedestrian Facility Improvements $76,869 $76,869
Task 2: Bicycle Facility Improvements $105,507 $105,507
Railroad Safety Trail (Taft to Pepper) (91375)$94,600 $217,900 $312,500
California/Foothill RR Crossing (91293)$178,340 $178,340
862 Aerovista Development VMT Mitigation Fee $90,837 $90,837
Sewer Manhole Cover Adjustments (1000084)$4,520 $4,520
Water Valve Cover Adjustments Project (91149)$21,008 $21,008
Morro, Mill, Santa Rosa Wastewater Collections
Systems Improvements Project (1000561)$164,715 $164,715
Total by Fund $190,242 $2,615,125 $217,900 $90,837 $3,114,104
Table 2: Additional Sources of Funding
Revenue Enhancement Oversight Commission
Agenda Report Meeting Date: 3/1/2023
Item Number: 4
DATE: March 1, 2023
FROM: Emily Jackson, Finance Director
Prepared By: Natalie Harnett, Principal Budget Analyst
SUBJECT: FY 2021-22 LOCAL REVENUE MEASURE YEAR ANNUAL COMMUNITY
REPORT AND REPORT-IN-BRIEF
RECOMMENDATION
1. Review and take public testimony on the FY 2021-22 Draft Local Revenue Measure (LRM) Annual
Community Report and Report-in-Brief.
DISCUSSION
Background
Chapter 3.15 of the Municipal Code (the Essential Services Transactions [ Sales] and Use Tax) includes
specific citizen oversight and fiscal accountability provisions. One of these provisions requires an annual
community report and an Annual Citizen Oversight Meeting:
Annual Community Report. A written report shall be reviewed at a public hearing by the
Revenue Enhancement Oversight Commission, and a summary will be provided annually to
every household in the community detailing how much revenue is being generated by the
measure and how funds are being spent (MC 3.15.040.E). A copy of the “Report-in-
Brief”(Attachment B) will be sent to all households with the April utility billing cycle.
Annual Citizen Oversight Meeting. The REOC shall hold an annual essential services
community forum for the purpose of taking input from residents and community members on
preferences for the use of the revenues generated by the essential services tax.
Annual Community Report
The FY 2021-22 Annual Community Report (Attachment A) and Annual Report-in-Brief (Attachment
B) highlight the revenue and uses of the Local Revenue Measure for the fiscal year covering the time
from July 2021 to June 2022.
The report versions attached in this report are still in draft status. Due to the timing of the next REOC
meeting (March 30, 2023) being too close to the April utility billing cycle, staff wanted to supply the
reports to the commission now. Unless advised by the REOC to make changes, the content of the report
will not change. The City’s communications team will complete any necessary formatting or touch-up
work before publication.
City of San Luis Obispo, Title, Subtitle
City of San Luis Obispo, Title, Subtitle
Item #4 FY 2021-22 Annual Community Report
Local Revenue Measure Uses
The table below shows a summary of LRM expenditures allocations. Note that total expenditure
allocations are higher than revenue received for the year. This is because the prior year’s fund balance
was used to fund some expenditures. Detailed LRM audited financial statements can be found in the
2021-22 Annual Comprehensive Financial Report.
Table 1: Local Revenue Measure FY 2021-22 Ending Position
1 Beginning Balance $ 9,299,971
2 Revenue $ 28,888,510
3 Expenditure Allocations (not including encumbrances) $ (32,491,617)
4 Revenue Over/(under) Expenditures1 $ (3,603,107)
5 Ending Fund Balance $ 5,696,864
6 Assigned to Projects $ 1,958,912
7 Council action from October 4, 2022 (R-11367) $ 2,067,846
8 Unassigned FY 2021-22 LRM Fund Balance (Feb 2023) $ 1,670,106
Local Revenue Measure Uses by Priority
Expenditures are broken into the following categories:
1 The reason that this line is negative is because some expenditure allocations were made using unassigned fund balance
from the prior year or carryover project budget from prior years.
City of San Luis Obispo, Title, Subtitle
City of San Luis Obispo, Title, Subtitle
Item #4 FY 2021-22 Annual Community Report
Local Revenue Measure Uses by Type: Operating ($6.9 M)
The table below breaks down the LRM operating budget allocations for FY 2021-22 by category. The
largest use of the funding was for preservation of essential services and public safety. Examples of these
costs include funding for positions such as police officers, open space rangers and flood control staff.
*FTE = Full-time Equivalent Positions
Local Revenue Measure Uses by Type: Capital ($14 M)
Total capital expenditures include the budget for FY 2021-22 and carryover funding from past fiscal
years. This is typical of capital improvement projects that usually span over multiple years. Project
phases don’t always align with fiscal years, and project schedules are subject to variables that cause
delays to even the best planned timetables. Budgeted funds for capital projects carry over year to year
until the project is completed. The total amount of local revenue measure carryover for capital projects
currently underway in FY 2021-22 is approximately $12 million. Specific details on which capital
projects are carrying a balance are included in Attachment A. Any funding remaining once projects are
completed will be transferred into a Local Revenue Measure Completed Projects account. This funding
could be used for other approved Local Revenue Measure projects that end up costing more than what
was budgeted (subject to City Manager approval) or be reprogrammed to other capital projects that meet
Local Revenue Measure priorities subject to REOC and City Council approval.
5%
20%
9%
12%
5%
14%
5%
15%
11%
4%
2021-22 OPERATING USE ($6.9 M)
Protect Financial Stability (FTE = 3.5)
Community Safety and Emergency Preparedness (FTE = 8)
Creek and Flood Protection (FTE = 6)
Address Homelessness (FTE = 1)
Safe and Clean Public Areas (FTE = 3)
Economic Development and Business Retention
Youth/Senior Services and Recreation Facilities (FTE = 3.5)
Street Maintenance and Transportation (FTE = 5.6)
Open Space/Natural Areas Preservation and Maint. (FTE = 5)
Other Services and Projects
City of San Luis Obispo, Title, Subtitle
City of San Luis Obispo, Title, Subtitle
Item #4 FY 2021-22 Annual Community Report
*This represents actual expenditures for the year and is therefore not inclusive of the entire capital budget
allocation referenced in Table 1. Remaining budget is carried over to the following year.
Local Revenue Measure Revenues
Audited revenues from the local 1.5 percent sales tax totaled $28.8 million in FY 2021-22. This was
about 12% above staff’s projection for the year. The adopted revenue budget for FY 2022-23 is $30.1
million. Year-to-date for the City has received about $12.3 million2 and is on track to meet its revenue
projection. The Local Revenue Measure has generated over $130 million to protect and keep essential
services and facilities since its original adoption in 2006.
ATTACHMENTS
1. FY 2021-22 Local Revenue Measure Annual Community Report
2. FY 2021-22 Local Revenue Measure Annual Community Report-in-Brief
2 Because the remittal of sales tax lags by about 2 -3 months, this number represents the revenue from July 2022-November
2022.
11%
6%
4%
3%
13%
47%
9%
7%
2021-22 CAPITAL USE ($14 M*)
Community Safety and Emergency Preparedness
Creek and Flood Protection
Safe and Clean Public Areas
Economic Development and Business Retention
Youth/Senior Services and Recreation Facilities
Street Maintenance and Transportation (incl bike and
ped improvements)
Open Space/Natural Areas Preservation and
Maintenance
Other Services and Projects
Railroad Safety Trail and Bridge
(Taft to Pepper Streets)
The Local Revenue Measure helped fund one of the
highest-priority multi-model transportation projects
which connects Cal Poly to the Downtown Area. The
project was completed in March 2022. SPOTLIGHT PROJECT
ORCUTT TANK FARM ROUNDABOUT
PAGE 7
Learn about the City's milestone project to construct a critical
roundabout at one of the City's major gateways.
HOW DID WE SPEND REVENUES?
PAGE 5
Read about how Local Revenue Measure funds were
spent in 2021-22
LOCAL REVENUE MEASURE
ANNUAL COMMUNITY REPORT
Fiscal Year 2021-22
CITY OF SAN LUIS OBISPO 1
Consistent with City goals, including
climate action, the expansion of the
Railroad Safety Trail from Taft to
Pepper streets provides safer access
for bicyclists and pedestrians while
reducing greenhouse gas emissions.
2
The Local Revenue Measure funds over 35 full-time positions
ranging from Engineering Inspectors to Police Officers. It is also the
primary funding source for most of the City's vehicles and
equipment used to keep the City safe and clean.
The Local Revenue Measure is a 1.5 percent local sales tax approved
by City voters in November 2020 and went into effect on April 1, 2021. It
replaced the previous .5 percent local sales tax approved by City voters
in November 2006. It helps protect and maintain operating services and
public infrastructure identified by the community such as
community safety, creek protection, addressing homelessness,
keeping public areas safe and clean, retaining local businesses,
youth/senior services, streets, open space/natural areas and other
vital services and facilities.
LOCAL REVENUE MEASURE BALLOT MEASURE
(MEASURE G20)3
The Local Revenue Measure funds the City's new Mobile Crisis Unit. The unit provides
support services to anyone in the City and is designed to help prevent and reduce
chronic homelessness. The program provides support to individuals suffering from non-
emergency mental health challenges, drug and alcohol addiction, and chronic
homelessness. The Mobile Crisis Unit pairs a mental health case worker (Scott Giem -
left) with a fire department emergency medical technician (Keanu Morrison - right).
"To protect the City of San Luis Obispo’s financial stability; maintain fire/community safety,
health emergency/disaster preparedness; protect creeks from pollution; address
homelessness; keep public areas clean/ safe; retain local businesses; maintain
youth/senior services, streets, open space/natural areas, and other general services, by
extending voter- approved funding at a 1.5¢ (1.5%) rate until ended by voters. All funds
require audits/ all funds used locally."
REVENUES 4
The Downtown Pavement Improvements project was a
multi-million dollar project that will removed and
replaced asphalt, fixed damaged curbs and gutters,
upgrade ADA ramps, and applied slurry seal and
striping.
The Local Sales Tax revenue totaled $28.8 million in 2020-21, amounting to approximately 27 percent of general fund revenue. Fiscal
Year 2021-22 marked the second year that the City collected additional revenue due to the increase in the tax rate (Measure G-20), which
went into effect on April 1, 2021. The Local Revenue Measure has generated more than $130 million since its original adoption in
November 2006.MillionsFISCAL YEAR (JULY 1-JUNE 30)
Increase due to the new tax rate from
Measure G-20 (effective April 1, 2021).
$2.16M
YOUTH/SENIOR SERVICES AND RECREATION FACILITIES
14%
$1.49M
CREEK AND FLOOD PROTECTION7%
$1.42M
ECONOMIC DEVELOPMENT7%
$7.56M
STREET MAINTENANCE AND TRANSPORTATION*36%
$2.88M
COMMUNITY SAFETY
$974,000
SAFE AND CLEAN PUBLIC AREAS5%
$2.03M
OPEN SPACE PRESERVATION
10%
$1.26M
OTHER VITAL SERVICES AND CAPITAL PROJECTS6%
LOCAL REVENUE MEASURE USES IN 2021-22
2021-22 Local Revenue Measure funds were used on the following Council-adopted priorities:
The Local Revenue Measure provides funding to help
acquire and maintain the City's open spaces. Rangers
funded by the measure built the bridge seen here
along a trail in the Miossi Open Space.
5
*Projects listed in the "Street Maintenance and Transportation" category also
include significant bicycle and pedestrian improvements.
$811,000
ADDRESSING HOMELESSNESS4%
PROTECTING FINANCIAL STABILITY
$329,0002%
10%
LOCAL REVENUE MEASURE USES IN 2021-22 6
Local Revenue Measure uses fall into two categories: operating programs and
capital programs.
Operating Uses: $6.9M // 23%
Capital Uses: $23.6M // 77%
To fund positions that provide community services
Examples of operating expenditures include funding for positions such as police officers,
open space rangers, homelessness response positions, and flood control staff.
For every
$1 of revenue
generated by the Local Revenue Measure,
approximately
70¢ is paid by visitors
and
30¢ is paid
by City residents
To fund construction and investment in equipment
Examples of capital expenditures include construction of major projects like the Orcutt
Tank Farm Roundabout as well as the maintenance of City infrastructure.
The Local Revenue Measure helps fund fire fuel
reduction and flood control efforts. Rangers and
flood control staff are instrumental in making sure
that creeks are clear of debris. The Measure also
plays a major role in helping maintain the City's vast
urban forest.
PROJECT SPOTLIGHT 7
“The Greys in Between”, the permanent 3-legged sculpture at the center of the newly
completed roundabout, was created by artist Anila Quayyum Agha. In exploring the
intersections of race, class, culture, and religion, the piece celebrates minority and immigrant
peoples’ contributions to our society and signifies San Luis Obispo as a community
committed to being a welcoming place for all.
Orcutt Tank Farm Roundabout
The Tank Farm Road and Orcutt Road Roundabout is a critical
transportation infrastructure project identified in the both the General Plan
and Orcutt Area Specific Plan to improve traffic operations and safety at
this high-volume intersection with the ongoing construction of new housing
within the Orcutt Area.
The roundabout addresses ongoing congestion and vehicle queuing
during peak commute periods, as well as provides dedicated crossings
for bicyclists and pedestrians, improving multimodal connectivity
between Islay Park and neighborhoods to the north.
Photo credit: Steven Heraldo
PLANNED AND RECENTLY COMPLETED LOCAL
REVENUE MEASURE USES
8
The Local Revenue Measure is a critical revenue source for community investment. The City is committed to completing projects that maintain
infrastructure and support the delivery of essential services to residents and businesses.
Estimated Construction
Start Date
Summer 2023
North Chorro Greenway
Project
Construction Ongoing
2022-23 Roadway Sealing
Estimated Construction
Start Date
Spring 2023
Cheng Park Revitalization
Responding to the damage from the January 2023
storms and preparing for future storm events will be a
top priority for the City over the next several years.
Completed December
2021
Curb Ramps Project
Estimated Construction
Start Date
Winter 2023
Mission Plaza Restrooms
and Kiosk Project
Add a subheadingCAPITAL PROJECTSOPERATING PROGRAMS
2021-22
(BUDGET)
2021-22
(ACTUAL)
2021-22
(BUDGET&
CARRYOVER)
2021-22
(ACTUAL)
Storm Drain System Replacement
Broad and Leff Culvert Repair
Pismo/Johnson/San Luis Creek Bank Stabilization
Woodbridge Groundwater Runoff Diversion
Creek and Flood Protection (FTE = 6)
Subtotal $1,074,772 $860,765$632,567 $632,567
7,613
822,159
7,612
660,176
235,000 192,977
10,000 0
632,567 632,567
Creek and Flood Protection
LOCAL REVENUE MEASURE SUMMARY
FOR THE FISCAL YEAR ENDED JUNE 30, 2022 9
Open Space/Natural Areas Preservation
and Maintenance
721,610
741,007
$ 1,819,605
$ 1,288,634$ 741,007 $ 741,007
278,597
634,918
48,417
653,003
528,950
166,395 76,619
741,007
Subtotal
Urban Forest Annual Asset Maintenance
Laguna Lake Dredging and Sediment Management
Open Space Acquisition
Open Space Maintenance
Open Space Preservation (FTE = 2)
Addressing Homelessness (1 FTE)
$328,811Protecting Financial Stability (3.5 FTE)$328,811
$810,647 $810,647
10
Add a subheadingAdd a subheading
1,665,000
36,676
744,775
82,407
57,085
33,686
717,589
Subtotal $ 11,723,238 $ 6,547,841$ 1,016,455 $ 1,016,455
363,773 57,493
Curb Ramps 816,9901,000,000
Street Maintenance and Transportation
CITY OF SAN LUIS OBISPO // LOCAL REVENUE MEASURE SUMMARY
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
CAPITAL PROJECTSOPERATING PROGRAMS
2021-22
(BUDGET)
2021-22
(ACTUAL)
2021-22
(BUDGET&
CARRYOVER)
2021-22
(ACTUAL)
Ped and Bike Pathway Inventory and Pavement Condition
Neighborhood Greenway Plan Implementation ‐ Phase II
South Street Median Landscaping
Avila Ranch ‐ Buckley Extension Class I Bike Lane
Pedestrian Crossing Improvements
2021 Downtown Pavement Improvements Project
Active Transportation Plan Implementation
Monterey at Santa Rosa Paving and Signal Project
Roadway Sealing 2022
Street Reconstruction and Resurfacing - Annual Asset Maint.
Mid-Higuera Bypass
Traffic Signs and Striping Maintenance
California Taft Roundabout
Orcutt/Tank Roundabout Construction
Prado Road Interchange
Prado Road Bridge & Road Widening
Higuera Street Paving
Transportation Safety & Operations
Marsh at Santa Rosa Replacement
Traffic Safety Implementation
Railroad Safety Trail Taft to Pepper
Broad Street Corridor Access Improvements
Neighborhood Traffic Improvements
Street Maintenance and Transportation (FTE = 5.6)
2,573,536
44,243
10,360
34,541
156,706
16,930
5,299
427,780
0
804,280
69,760
43,770
53,700
230,975
10,000
336,223
2,630,095
1,016,4551,016,455
5,402
30,830
35,000
10,662
400,107
179,756
1,000,000
238,160
413,118
110,000
62,919
300,000
1,069,494
500,000
427,780
24,634
59,119
74,250
149,469
156,706
11
Add body text Add body textAdd body text
100,000
21,368
Add a subheadingCAPITAL PROJECTSOPERATING PROGRAMS
2021-22
(BUDGET)
2021-22
(ACTUAL)
2021-22
(BUDGET&
CARRYOVER)
2021-22
(ACTUAL)
Street and Pathway Lighting
Safe and Clean Public Areas
Downtown Safety Enhancements
Sidewalk Annual Asset Maintenance
Mission Plaza Restroom Replacements and Enhancements
Bob Jones Trail and Railroad Safety Trail Solar Lighting
Downtown Cleaning Equipment
Street Lights - Annual Asset Maintenance 73,148
377,435
287,613
400,000
19,395
4,500
0
277,986
92,458
208,632
75,000 0
Safe and Clean Public Areas (FTE = 3)371,021 371,021
Subtotal $ 371,021 $ 371,021 $ 1,334,564 $ 602,971
LOCAL REVENUE MEASURE SUMMARY
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
One of the most notable design features of the
Railroad Safety Trail (Taft to Pepper) project is the
lighting. It has numerous lights which will help keep the
pathway safe and well-lit at all hours of the day.
12
89,420 35,809
Add a subheading
Community Safety and Emergency
Preparedness
340,000
295,000
262,520
1,703,757
40,000
262,270
225,955
262,520
631,559
39,976
25,000 0
Subtotal $ 2,755,697$ 1,417,636
Fire Hydrant Replacement
IT Replacements - Annual Asset Maintenance Account
Police Station Replacement
Fleet Replacement: Police
Fleet Replacement: Fire
Community Safety Emergency Response Communication Equipment
Fire Station #3 & #4 Remodel Space Study and Design
Community Safety and Emergency Preparedness (FTE = 8)1,417,636 1,417,636
LOCAL REVENUE MEASURE SUMMARY
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
CAPITAL PROJECTSOPERATING PROGRAMS
2021-22
(BUDGET)
2021-22
(ACTUAL)
2021-22
(BUDGET&
CARRYOVER)
2021-22
(ACTUAL)
Pictured above is Armando Gutierrez, the City's Safety
and Training Captain - a new position added with the
2021-22 budget. The City's firefighters are trained to
respond to a wide range of public assists from vehicle
accidents to open space rescues.
$ 1,417,636 $ 1,458,088
13
Add a subheadingCAPITAL PROJECTSOPERATING PROGRAMS
2021-22
(BUDGET)
2021-22
(ACTUAL)
2021-22
(BUDGET&
CARRYOVER)
2021-22
(ACTUAL)
40,000 28,430
200,000 0
Youth/Senior Services and Recreation
Facilities
220,035 220,035
1,977,135
120,000
1,213,866
26,778
110,000 0
$ 3,996,965 $ 1,817,772$ 341,009 $ 341,009Subtotal
Laguna Lake Golf Course Maintenance
Meadow Park Pathways Refurbishment
Golf Course Pro Shop Flood Damage Repairs
Parks Major Maintenance - Annual Asset Maintenance
Parks and Recreation Master Plan Implementation
Playground Equipment Replacement - Annual Asset Maint.
Youth/Senior Services and Recreation Facilities (FTE = 3.5)341,009 341,009
LOCAL REVENUE MEASURE SUMMARY
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Parks and Recreation Interior Office Rehabilitation
North Broad Street Neighborhood Park Construction
Major Facilities Maintenance - Annual Asset Maintenance
150,000 150,000
175,000
1,004,795 178,663
0
14
100,000 20,878
211,000 172,738
Subtotal
Banner Arm - Bench Rests - Signs
Open SLO
Annual Public Art Maintenance and Projects
Neighborhood Greenways Public Art
Downtown Public Art Installations
Mission Plaza Maintenance Improvements
Mission Plaza Arbor Refurbishment
Add a subheadingAdd a subheadingCAPITAL PROJECTSOPERATING PROGRAMS
2021-22
(BUDGET)
2021-22
(ACTUAL)
2021-22
(BUDGET&
CARRYOVER)
2021-22
(ACTUAL)
Economic Development and Business
Retention
200,000 72,515
11,216
92,500
0
62,800
275,000 88,730
$ 1,154,716 $ 417,661$ 998,688 $ 998,688
998,688 998,688
LOCAL REVENUE MEASURE SUMMARY
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Downtown Zig‐Zag Lighting
15,000 0
Economic Development and Business Retention
250,000 0
Mission plaza railing was
replaced in 2021-22 as part of
the Mission Plaza Maintenance
Improvements Project.
The "Open SLO" project
continued supporting the
downtown parklet program.
15
9,616
Add a subheadingCAPITAL PROJECTSOPERATING PROGRAMS
2021-22
(BUDGET)
2021-22
(ACTUAL)
2021-22
(BUDGET&
CARRYOVER)
2021-22
(ACTUAL)
$1,975,179 $ 1,003,562
17,000
9,616
279,583
300,000
631,000
17,000
109,577
217,500
68,908
100,000
137,980
500,000
30,053
137,980
412,928
Subtotal
Fleet Replacements Annual Asset Maintenance
Roundabout Public Art Installations
Parking Lot Maintenance - Annual Asset Maintenance
Multi-space On-Street Pay Stations
Fleet Services Vehicle Lift
Capital Projects Engineering Staff (6 FTE)
Multi-site Energy Management
Electric Vehicle Charing Stations
Other Services and Projects
Other Vital Services and Capital Projects
TOTAL LOCAL REVENUE MEASURE USES $25,834,735 $13,997,294$6,912,660 $6,912,660
LOCAL REVENUE MEASURE SUMMARY
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
254,819 254,819
$254,819 $254,819
PRIORITIES SET BY THE CITY COUNCIL FOR FY 2020-21 INCLUDE:
17
Add a subheading
16
CITIZENS' REVENUE ENHANCEMENTCITIZENS' REVENUE ENHANCEMENT
OVERSIGHT COMMISSIONOVERSIGHT COMMISSION
Volunteer Residents Serve on the
Commission
The Revenue Enhancement Oversight
Commission (REOC) reviews, reports, and
makes recommendations directly to the City
Council regarding the revenue and
expenditures of the City's general purpose,
half-percent sales tax. The REOC consists of
five members who must be residents and
registered voters of the city.
Jim Hamari- Chair
Keith Dunlop - Vice Chair
Tony Skapinsky - Commissioner
Christopher Ellwood - Commissioner
Anthony Bozzano - Commissioner
Street Maintenance and Transportation
Community Safety
Youth/Senior Services and Recreation Facilities
Open Space Preservation
Economic Development
CITY OF SAN LUIS OBISPOCITY OF SAN LUIS OBISPO
For more information, please visit:
www.slocity.org/budget
Photography: Kelly Donohue Photography
City of San Luis Obispo
PRIORITIES SET BY THE COUNCIL FOR FY 2021-22 INCLUDED:
Creek and Flood Protection
Safe and Clean Public Areas
Addressing Homelessness
Protecting Financial Stability
Other Vital Services and Capital Projects
The Local Revenue Measure funded Sinsheimer
Hardscape replacement seen here as well as a
new hydration station (pictured on pg. 15)
HOW IS YOUR 1.5 PERCENT SALES TAX SPENT
The Local Revenue Measure - also known as Measure
G-20 is a one-and-a-half percent (1.5%) local sales tax
approved by City voters in November 2020. It supports
and maintains essential services and facilities, such as
open space preservation, bike lanes and sidewalks,
public safety, neighborhood street paving and code
enforcement, flood protection, senior programs, and
other services and capital improvement projects vital to
a thriving community.
The adopted community spending priorities help guide
the Citizens' Revenue Enhancement Oversight
Commission (REOC) when making recommendations
to the City Council about Local Revenue Measure
uses. The Council uses the REOC's input, and
additional public feedback, to prioritize use of the Local
Revenue Measure funding as part of the City's two-
year financial plan process.
WHAT IS THE LOCAL REVENUE MEASURE?
ANNUAL COMMUNITY REPORT IN BRIEF
Fiscal Year 2021-22 (July 2021-June 2022)
This report in brief highlights the revenue and uses of
the Local Revenue Measure from July 2021 and ending
June 2022.
The REOC will continue its oversight role on the use of
the Local Revenue Measure to support accountability,
transparency, and public engagement efforts. The Local
Revenue Measure continues to be a vital resource to
deliver the community's highest priorities and support
San Luis Obispo's economic stability. Community
members can learn more about the Local Revenue
Measure by visiting www.slocity.org/ localrevenue.
2021-22 Local Revenue Measure funds were used on the following Council-adopted priorities:
Mobile Crisis Unit
Creek and Flood Protection
The Local Revenue Measure funds the City's new Mobile Crisis Unit. The unit provides support
services to anyone in the City and is designed to help prevent and reduce chronic homelessness. The
program provides support to individuals suffering from non-emergency mental health challenges, drug
and alcohol addiction, and chronic homelessness. The Mobile Crisis Unit pairs a mental health case
worker with a fire department emergency medical technician.
The Local Revenue Measure is vital in providing funding for the City's youth and senior services and
recreation facilities. In collaborate with SLCUSD, the City provides school age childcare programs on
City school campuses and subsidized care for qualifying families. The Local Revenue Measure
funds some Youth Services staff as well as a Parks Maintenance Specialist. A major parks project
completed in 2021-22 was the irrigation and drainage replacement, hardscape replacement, and
new hydration station at Sinsheimer park.
The Local Revenue Measure helps fund fire fuel reduction and flood control efforts. Rangers and flood
control staff are instrumental in making sure that creeks are clear of debris. Responding to the damage
from the January 2023 storms and preparing for future storm events will be a top priority for the City
over the next several years.
SPENDING HIGHLIGHTS
Youth Services & Recreation Facilities
YOUTH/SENIOR SERVICES AND
RECREATION FACILITIES - $2.16 M
14%
ECONOMIC DEVELOPMENT - $1.42 M7%
STREET MAINTENANCE AND
TRANSPORTATION* - $7.56 M36%
COMMUNITY SAFETY - $2.88 M
OPEN SPACE PRESERVATION - $2.03 M
10%
10%
CREEK AND FLOOD PROTECTION - $1.49 M7%
SAFE AND CLEAN PUBLIC
AREAS - $974,0005%
OTHER VITAL SERVICES AND CAPITAL
PROJECTS - $1.26 M6%
ADDRESSING HOMELESSNESS - $811,0004%
PROTECTING FINANCIAL STABILITY - $329,0002%
*Projects listed in the "Street Maintenance and Transportation" category also
include significant bicycle and pedestrian improvements.
Railroad Safety Trail
and Bridge
(Taft to Pepper Streets)
The Local Revenue Measure helped fund one of the
highest-priority multi-model transportation projects
which connects Cal Poly to the Downtown Area. The
project was completed in March 2022. Consistent with
City goals, including climate action, the expansion of
the Railroad Safety Trail from Taft to Pepper streets
provides safer access for bicyclists and pedestrians
while reducing greenhouse gas emissions.
REVENUES
Local sales tax revenue totaled $28.8 million in 2021–22, accounting for
approximately 27 percent of general fund revenue. The Local Revenue Measure
has generated more than $130 million since its original adoption in November 2006.
For every $1 of revenue generated by the Local Revenue Measure, approximately 70¢ is paid by
visitors and 30¢ is paid by City residents.
$28.8M
PROJECT SPOTLIGHT
Operating Uses ($6.9M // 23%) – To fund positions that provide community services
Examples of operating expenditures include funding for positions such as police officers, open space
rangers, homelessness response positions, and flood control staff.
Capital Uses ($23.6M // 77%) – To fund construction and investment in infrastructure & equipment
Examples of capital expenditures include construction of major projects like the Orcutt Tank Farm
Roundabout as well as the maintenance of City infrastructure.
Orcutt Tank Farm Roundabout
The Tank Farm Road and Orcutt Road Roundabout is a critical transportation infrastructure project identified in the both the General Plan and Orcutt
Area Specific Plan to improve traffic operations and safety at this high-volume intersection with the ongoing construction of new housing within the
Orcutt Area. The roundabout addresses ongoing congestion and vehicle queuing during peak commute periods, as well as provides dedicated
crossings for bicyclists and pedestrians, improving multimodal connectivity between Islay Park and neighborhoods to the north.
“The Greys in Between”, the permanent 3-legged sculpture at the center of
the newly completed roundabout, was created by artist Anila Quayyum Agha.
In exploring the intersections of race, class, culture, and religion, the piece
celebrates minority and immigrant peoples’ contributions to our society and
signifies San Luis Obispo as a community committed to being a welcoming
place for all.
CITY OF SAN LUIS OBISPO // For a complete list of 2021-22 Local Revenue Measure uses, view the full report at slocity.org/localrevenue
USES
Photo credit: Steven Heraldo