Loading...
HomeMy WebLinkAboutItem 6a. FY 2023-24 Mid-Year Budget Review Item 6a Department: Finance Cost Center: 2002 For Agenda of: 2/6/2024 Placement: Business Estimated Time: 90 minutes FROM: Emily Jackson, Finance Director Prepared By: Natalie Harnett, Policy and Project Manager Riley Kuhn, Principal Budget Analyst SUBJECT: FISCAL YEAR 2023-24 MID-YEAR BUDGET REVIEW RECOMMENDATION 1. Receive and discuss the Mid-Year Budget report based on revised projections for all major funds at the mid-point of the 2023-24 fiscal year; and 2. Adopt a Draft Resolution entitled, “A Resolution of the Council of the City of San Luis Obispo, California, approving amendments to the adopted 2023 -24 Budget Appropriations” and approve the allocations as stated in the Mid -Year Budget Report. POLICY CONTEXT The City’s budget policies require that the City Council review the City’s budget and financial condition at least every six months. Section 804 of the Municipal Code, at any meeting after the adoption of the budget, the Council may amend or supple ment the budget by motion adopted by a majority vote of the Council. The mid-year review is part of the ongoing quarterly reporting process and fulfills that purpose. The review allows the Council to adjust revenue and expenditure assumptions should the need arise. The accompanying Mid-Year Budget report for 2023-24 provides a comprehensive overview of the City’s financial condition half -way through the fiscal year and summarizes current financial trends since the adoption of the 2023-25 Financial Plan in June 2023. DISCUSSION Mid-Year Report Organization The report’s focus is on the General Fund and each of the City’s enterprise funds. The mid-year budget report also provides an update on departmental performance measures, work programs, the Capital Improvement Plan, and Major City Goals. The report (included as Attachment A) includes the following sections: Page 85 of 241 Item 6a Section A – General Fund Summary: This section provides a narrative overview of the City’s current General Fund financial condition and current revenue and expenditure trends as of December 31, 2023. In summary, some revenues are exceeding projections and some have been adjusted upward accordingly. Expenditures are on track with where they should be at this point in the year at both the department and category levels. The revised five-year forecast and narrative about the changes in assumptions is also included. Based on the current assumptions, there are imbalances in the outer years of the forecast. Staff is working on a more comprehensive revision to the forecast which will be presented with the 2024-25 Supplemental Budget. The report also provides a storm expenditure update, consistent with prior budget updates. Section B –Mid-Year Recommendations: This section outlines the proposed mid-year expenditure budget changes as well as allocations of the FY 2022-23 unassigned fund balance. The budget changes address mission critical needs and no new programs or services are being recommended. The recommend ations also include an additional discretionary payment (ADP) to CalPERs. Section C – Enterprise Fund Summary: This section provides a narrative update of the City’s enterprise funds’ financial conditions, including any recommended budget changes. Year-to-date expenditures and revenues are on track for all funds. Revised long -term forecasts are included. Section D – Department Performance Measures and Work Program Updates: This section provides an evaluation on the performance measures and an update on core objectives of each operating program. All the 74 total operating programs manage workload within budget and meet core objectives. Section E – Capital Improvement Plan (CIP) Update: This section provides an update on active and ongoing CIP projects. Section F – Major City Goal Update: This section provides an update on Major City Goal tasks that were either scheduled for completion in the first two quarters of fiscal year 2023-24 or are listed as “ongoing”. Several tasks were delayed, but most were completed or are scheduled to be completed before year end. Appendix A – Detailed Financials: This section provides a closer look at year-to-date actuals for the major funds and the recommended revenue budget adjustments. Preferential Parking District Program On July 11, 2023, Council approved the temporary deferral of the Preferential Parking District Program with a plan that staff come back to Council in the Spring of 2024 with a public engagement and outreach plan and study session, with the goal to adopt a revised program by Fall 2024. Staffing resources within the Parking Program have been strained due to the increased priority and condensed schedule of the Parking Rate Study occurring in the Winter/Spring of 2024, as well as the current vacancy of the Parking Program Manager, and a planned leave of the Mobility Services Deputy Director. In light of that, staff recommend shifting this study session to late 2024 or early in 2025 with implementation of changes to happen in mid-2025. Page 86 of 241 Item 6a Public Engagement Public comment on the item can be provided to the City Council through written correspondence prior to the meeting and through public testimony at the meeting. The Mid-Year Report will also be posted on the City’s website for public review. CONCURRENCE The City’s internal Financial Plan Steering Committee has met on multiple occasions and concurs with the recommendations included in this report. The City’s Revenue Enhancement Oversight Committee (REOC) met on January 25, 2024 to review the proposed uses of Local Revenue Measure (LRM) funding. The REOC supports the proposed budget allocations as they are in line with the LRM priorities . ENVIRONMENTAL REVIEW The California Environmental Quality Act (CEQA) does not apply to the recommended action in this report, because the action does not constitute a “Project” under CEQA Guidelines Sec. 15378. FISCAL IMPACT Budgeted: Yes Budget Year: 2023-24 Funding Identified: Yes Table 1: FY 2023-24 Mid-Year Revenue Budget Changes Fund Initial Budget Revised Budget Variance 101-General Fund $80,967,960 $83,508,771 $2,540,810 601-Water Fund $28,225,893 $28,643,350 $417,457 602-Sewer Fund $52,589,691 $47,536,432 $(5,053,260) 611-Parking Fund $57,203,324 $56,700,994 $(502,330) Grand Total $218,986,869 $216,389,546 $(2,597,323) Table 2: FY 2023-24 Mid-Year Expenditure Budget Appropriations (One-time) General Fund $ 6,471,095 Local Revenue Measure $ 3,872,937 Capital Reserve $ 1,860,000 IT Replacement Fund $ 33,200 Parking Fund $ 287,336 Sewer Fund $ 89,550 Water Fund $ 404,968 Transit Fund $ (90,178)1 Completed Projects Reallocation or Transfers2 $ 680,000 1 Negative value indicating this is an appropriation of budget back to fund balance. 2 This is not a new appropriation, rather a reallocation of funds. See Attachment A – Section B for detail. Page 87 of 241 Item 6a Total All Funds $ 12,928,908 Table 3: Recommended FY 2023-24 Cal PERS ADP3 Fund ADP Amount General Fund $ 2,000,000 Water $ 164,840 Sewer $ 169,419 Parking $ 61,003 Transit $ 12,555 Whale Rock $ 21,417 TBID $ 7,976 Total All Funds $ 2,437,211 ALTERNATIVES The Council could direct staff to not implement the proposed budget change recommendations. Should the adjustments not be approved, the budget will remain unchanged at the adopted budget levels. Staff does not recommend an unchanged budget due changing needs of the community and the City organization. ATTACHMENTS A - FY 2023-24 Mid-Year Budget Report B - Draft Resolution approving an amendment to the 2023 -24 Budget Allocation 3 Payment to be made in April 2024 Page 88 of 241 Mid-Year Budget Review FISCAL YEAR 2023-24 The City’s Budget and Fiscal Policies (Financial Plan Purpose and Organization, G – Mid-Year Budget Reviews) call for a formal financial status report to the City Council based on the first six months of each fiscal year. The Mid-Year Budget Review fulfills this requirement and allows the Council to take a broader look at the City’s financial picture and progress on Major City Goals or strategic initiatives shortly after the mid-point of the fiscal year. This report focuses on the current fiscal year and provides an analysis of adopted budget revenue and expenditure appropriations. It also outlines the achievements and the potential challenges for each department and the City organization as a whole and provides an update on adopted Major City Goals. Based on the review and accompanying analysis, the City remains financially sound with most revenues tracking ahead of budget and operating program expenditures remaining within budgeted allocations. Table of Contents Section A: GENERAL FUND SUMMARY ......................................................................................................... 2 A1. Revenue .......................................................................................................................................... 2 A2. Expenditures ................................................................................................................................... 5 Revised General Fund Long Term Forecast........................................................................................... 7 Section B: Mid-Year Expenditure Budget Changes ..................................................................................... 11 Section C. Enterprise Funds ........................................................................................................................ 19 C1: WATER FUND .................................................................................................................................... 19 C2: SEWER FUND ..................................................................................................................................... 24 C3: PARKING FUND ................................................................................................................................. 28 C4: TRANSIT FUND .................................................................................................................................. 32 Section D: Department Performance Measure and Work Program Updates ............................................ 35 Section E: CIP Update .................................................................................................................................. 78 Section F: Major City Goal Update .............................................................................................................. 80 Appendix A – Detailed Financials ................................................................................................................ 89 Budget Report Pg. 1 Page 89 of 241 General Fund Summary Section A: GENERAL FUND SUMMARY A1. Revenue The table below shows the updated revenue forecast for the General Fund (all revenue consolidated). Detailed year-to-date actuals and mid-year changes by revenue type can be found in Appendix A. Table 1 - General Fund Revenue Sales Tax revenue is on track with its budget for the year; however only reflects five months of revenue and excludes the “clean-up” payment for Q4 (calendar year) which can impact the overall numbers. The state as a whole experienced a decline of 1.5% in year over year sales tax in the first quarter. The County of San Luis Obispo outperformed the State and was flat and the City of San Luis Obispo outperformed all other cities in the county. Combined sales tax revenue from Bradley Burns and the Local Revenue Measure was up 1.7% from the same quarter last year. These trends are encouraging and can be partially attributed to new auto dealers and growth in the restaurants and hotels category. As we look towards Q4 data, anecdotally, local businesses have shared that they were very busy over the holiday shopping period. Even as inflation and high interest rates have squeezed budgets, a record 200 million shoppers turned out nationally between Black Friday and Cyber Monday, according to the National General Fund Revenue FY 2022-23 Budget Actuals % Received Midyear Revised Budget Total Midyear Changes 1 Tax and Franchise Revenue 102,133,765$ 100,527,765$ 44,010,515$ 44% 102,210,442$ 1,682,677$ 2 Sales Tax (Bradley Burns)21,865,468 22,578,995 8,994,782 40% 22,578,995 - 3 Local Revenue Measure G20*30,508,731 30,262,098 12,409,186 41% 30,262,098 - 4 Safety Prop 172 544,521 498,988 264,510 53% 550,000 51,012 5 Property Tax 22,216,031 21,999,786 9,799,735 45% 22,863,770 863,985 6 Transient Occupancy Tax 11,037,037 10,704,000 4,910,337 46% 10,704,000 - 7 Utility User Tax 6,904,194 5,710,320 2,334,838 41% 6,332,000 621,680 8 Business Tax 3,281,010 3,252,293 2,976,154 92% 3,252,293 - 9 Franchise Fees 2,349,603 1,854,000 680,073 37% 2,000,000 146,000 10 Gas Tax*1,239,701 1,389,292 700,591 50% 1,389,292 - 11 Gas Tax (SB1)*1,059,724 1,177,994 483,061 41% 1,177,994 - 12 Cannabis Tax 1,127,744 1,100,000 457,248 42% 1,100,000 - - 13 Service Fees and Other Revenue 15,356,185$ 13,269,580$ 8,433,108$ 64% 14,127,713$ 858,134$ 14 Development Review 6,424,716 6,275,536 3,165,789 50% 6,275,536 - 15 Fire 1,612,981 1,577,836 695,328 44% 1,647,854 70,018 16 Parks & Recreation 1,813,831 2,021,599 981,734 49% 2,025,958 4,359 17 Police 763,511 689,420 381,581 55% 745,003 55,583 18 Business Licenses (Incl Cannabis 669,968 666,600 673,764 101% 694,774 28,174 19 Other Revenue 2,662,834 1,032,771 1,293,649 125% 1,732,771 700,000 20 Grants & Subventions 1,408,344 1,005,817 1,241,264 123% 1,005,817 - 21 Grand Total 117,489,950$ 113,797,345$ 52,443,623$ 46% 116,338,155$ 2,540,810$ FY 2023-24 How to read the budget tables in this report Budget: Adopted budget plus any encumbrances from prior year(s) or approved budget adjustments made throughout the year. Actual: Actual expenditures plus any encumbrances or obligated funds as of December 31, 2023. Budget Report Pg. 2 Page 90 of 241 General Fund Summary Retail Federation. This, in combination with a so far mild winter season, should help keep sales tax revenue stable through the beginning of 2024. Table 2- Year-over-year Sales Tax Revenue (Bradley Burns) for Calendar Year Q3 (July-Sept) Table 3 - Year-over-year Sales Tax Revenue (Local Revenue Measure G-20) for Calendar Year Q3 (July-Sept) Property Tax forecasts have been increased by about $800,000 to reflect the latest forecast (October 2023) from the County Assessor’s Office. Transient Occupancy Tax (TOT) revenue hit a record high in FY 2022-23; however, we have seen the monthly amounts in FY 2023-24 average about 3% lower than last year. Staff anticipated this cooling and expects this trend to continue through the rest of the year. Despite being lower than last year, the revenue is still on track to meet budget projections. Utility Users Tax (UUT) revenue budget was increased to a conservative projection based on year-to-date revenue trends and last years’ receipts. Over the last several years, this revenue has been volatile. Last year, the City hit record high UUT revenues largely due to rate increases across all utilities. Electricity, water, sewer, and telecommunications revenue is tracking almost the same as or slightly higher than last year; however, UUT revenue from natural gas is down about 15% because of fluctuation in rates based on Budget Report Pg. 3 Page 91 of 241 General Fund Summary supply and demand. Given the relatively mild winter and lower rates, this trend is projected to continue through the remainder of the fiscal year. Franchise Fee revenue budget was increased to a conservative projection based on year-to-date trends and last years’ receipts. Like UUT revenue, franchise fee revenue was particularly high last fiscal year because the franchise agreements are based on the utility providers’ gross receipts, which spiked in FY 2022-23 due to rate increases. Trends are showing that this is slowing down, particularly in the natural gas sector which explain a lower budget than last year. Business Tax should all be collected at this point, but there are several delinquent businesses that once remitted should bring the actuals up to the budgeted amount. 430 businesses will be sent a second citation that costs $200. The citations will be sent out January 24th. If still unpaid, a third citation of $500 will be sent out in the middle of February. Cannabis Tax revenue is on track with projections. Gas Tax and SB1 are on track with projections. Fees for Service have been marginally adjusted to account for actual year-to-date revenue or trends identified over the last six months. Despite some decreased revenue projections for certain fees, a projected increase in other free revenue results in a net neutral impact on the general fund. Specific revenue budget changes can be found in Appendix A. Other Revenue The major adjustment in “other revenue” is a true-up in the city’s projected interest earnings or Fair Market Value (FMV) adjustments based on the year-to-date actuals. Interest earnings and FMV adjustments swing between fiscal years based on the market and are difficult to forecast because investment returns are impacted by market, bond, and other geo-economic factors. The revenue budget is being increased conservatively to reflect the current interest rate environment. Grants and Subventions are at 123% received because of unbudgeted Mutual Aid Reimbursements that the City receives for sending resources to help other agencies. This revenue helps offset unbudgeted expenditures associated with providing mutual aid to other agencies (staffing, overtime, fuel, etc.) Development Services Designation In 2014, the City Council adopted Resolution No. 10539 forming the Development Services Designation Fund. It authorized the City Manager to approve the appropriation and carryover of up to 75 percent of the over-realized development services revenue to cover the additional funds needed for development projects. This policy can be found in the 2021-23 Financial Plan Development Services Revenue policy (Policy D of the Financial Reporting and Budget Administration section). While the Designation policy was removed with adoption of the 2023-25 Financial Plan, there was a fund balance of $464,136 at the end of FY 2022-23. The intended purpose of those funds is the timely processing of development permit applications. In September 2023, a City Manager Report authorized $250,000 of the Designation Fund's remaining balance to be transferred to the Community Development Department budget, with $200,000 to Engineering (4004) and $50,000 to Planning (4003) for consultant services. At the beginning of the fiscal year, staffing was challenging in both Planning and Engineering Development resulting in the contracting of consultants to manage and keep up with workload demands. As the remaining balance of the designation fund continues to support these efforts through the remainder of the Financial Plan, no revenue will be added to the Development Services Designation. A Budget Report Pg. 4 Page 92 of 241 General Fund Summary balance of $214,136 remains in the assigned designation account for use on the intended purpose; however, once drawn down, the account will be eliminated. Based on the FY 2022-23 audited financials and usage during the current fiscal year, the following table shows the current balance of the development services designation: Table 4- Development Services Designation Development Services Designation 23-24 Beginning Balance $ 464,136 Engineering Development Consultants ($200,000) Planning Consultants ($50,000) Current Balance $ 214,136 A2. Expenditures Table 5- General Fund Operating Expenditures by Department Table 6 - General Fund Operating Expenditures by Type General Fund Expenditures by Department FY 2022-23 Actual Budget Year-to-date Actual % Expended 1 Internal Services 17,815,915 19,996,243 10,558,314 53% 2 Admin/IT 11,500,788 12,184,186 6,782,052 56% 3 City Attorney 1,424,496 1,668,051 972,240 58% 4 Finance 2,378,451 2,485,965 1,345,715 54% 5 Human Resources 2,126,740 2,233,158 1,239,827 56% 6 Non-Dept/Support Services 385,440 1,424,883 218,480 15% 7 Community Services 30,207,250 33,727,885 18,495,344 55% 8 CSG Admin 703,556 830,784 498,044 60% 9 Community Development Departm 7,439,031 8,807,387 4,510,454 51% 10 Parks & Recreation 5,092,322 5,706,488 2,761,044 48% 11 Public Works 16,710,736 17,918,390 10,458,882 58% 12 Utilities 261,605 464,836 266,919 57% 13 Public Safety 36,827,297 37,571,537 22,327,530 59% 14 Police 21,430,400 22,278,369 13,262,834 60% 15 Fire 15,396,897 15,293,168 9,064,696 59% 16 Total 84,850,462$ 91,295,664$ 51,381,188$ 56% FY 2023-24 General Fund Expenditures by Department FY 2022-23 Actual Budget Year-to-date Actual % Expended 1 Salaries 42,285,999 46,490,831 21,187,413 46% 2 Retirement/Benefits 9,340,941 11,508,563 5,438,573 47% 3 Contract Services 11,641,737 13,581,934 9,190,424 68% 4 Other Operating Expenditures 4,618,922 5,317,520 3,077,836 58% 5 PERS Unfunded Liability 13,916,694 11,132,870 10,998,102 99% 6 Utilities 3,046,170 3,263,947 1,488,839 46% 7 Total 84,850,462$ 91,295,664$ 51,381,188$ 56% Budget Report Pg. 5 Page 93 of 241 General Fund Summary At Mid-Year, departmental budgets should typically be about 50% expended, though this can vary for departments that budget for significant non-salary expenditures that do not always follow even expenditure patterns throughout the year such as fiscal year contracts that cover a full year that are entered into in early July. Overall, the General Fund is on track with its expenditure budgets at both the department and the category level. Storm Update As noted in prior budget reports, the winter storms in January and March 2023 caused significant damage to City infrastructure and resulted in emergency declarations at the Federal and State level, in addition to the Emergency Services Director’ s local emergency proclamation. The City Council authorized use of up to $9 million from the City’s operating reserve in FY 2022-23 and FY 2023-24 to address unbudgeted storm costs and with adoption of the 20-23-25 Financial Plan, the City Council also approved allocation of $2.75 million in the CIP to fund projects to repair storm damages and mitigate against future damage. The Federal and State declarations enable the City eligible to seek reimbursement for certain storm related costs. The maximum reimbursement for eligible costs is 93.75% (75% from FEMA and 18.75% from CalOES), meaning that the City will pay a minimum of 6.25% for certain storm related costs. The FEMA reimbursement process has moved slowly, due to turnover in the FEMA Program Delivery Managers assigned to assist local agencies in submitting projects for reimbursement and a lack of clarity about the information required in order to submit projects. Based upon information provided by EY (the consultant hired to provide disaster recovery technical assistance), staff expects that reimbursement will be received approximately 12 months following formal submittal of projects to FEMA. The timing of reimbursement is being closely tracked as the City’s ability to pay back the operating reserve and fund future storm- related projects is dependent on receiving reimbursement for incurred storm costs. The City has expended approximately $10.34 million on storm response to date, including debris removal, emergency protective measures, and projects to make permanent repairs to damaged facilities. As noted in prior updates, storm related costs continue to shift as projects are scoped and designed. Currently, the total storm costs are estimated at $35.6 million, consistent with what was reported in the First Quarter Financial Report. Total costs reflect efforts to not only repair storm damage, but to mitigate against future damage brought on by a potential El Niño year or subsequent storm events. In order to move quickly to address storm damages, staff is using streamlined procurement processes, including the authorization of construction contracts and change orders by the City Manager where necessary and allowable to expedite work in order to protect community health and safety. Staff recently completed the project to repair and stabilize the creek bank at San Luis Drive—one of the highest priorities and most costly projects related to the storms. Staff continue to work to prioritize the repairs and identify which projects will be eligible for the highest reimbursement. Inflation In recent years, the City (as well as most other local agencies) has grappled with the effects of inflation, particularly as it pertains to construction bid prices. The Consumer Price Index (CPI) serves as a key indicator, and a striking comparison between the 2019 CPI at 2.3 percent and the 2023 CPI at 5.8 percent highlights the significant increase in costs. The City Council is acutely aware that City staff is diligently navigating economic uncertainties and contending with substantial cost escalation. This escalation has had a profound impact on the overall expenses associated with maintaining existing levels of service. Furthermore, the surge in construction prices has posed challenges to the City's ability to fund both ongoing projects and incorporate new initiatives into the Capital Improvement Plan. The table below illustrating comparable bid prices in 2019 versus 2023, along with the corresponding escalation, Budget Report Pg. 6 Page 94 of 241 Mid-Year Expenditure Budget Changes underscores the tangible impact of inflation on the construction landscape within the city. This awareness emphasizes the need for strategic planning and resource allocation to address these economic challenges effectively. Table 7 - Impacts of Inflation Cost in 2019 Cost in 2023 Increase Variance % Dozen Eggs 1 $1.54 $2.51 $0.97 +63.3% Silt Removal (CY) $94.74 $116.00 $21.26 +22% Hot mix 2 (AC ) per TON $114.75 $161 $46.25 +40% PCC 3 Sidewalk (SF) $19.00 $30.00 $11.00 +58% Adjust Utility Collars to grade (EACH) $1,900 $2,965.00 $1,065.00 +56% The Council and staff will need to be cautious and focused on core commitments towards the City’s capital program. Any new projects or shifting of capital costs to the General Fund may have a significant impact on the delivery of planned improvements. Staff are recommending allocating unassigned fund balance Infrastructure Investment Fund to help the City bridge funding gaps for some major projects coming down the line. A3. Revised General Fund Long Term Forecast The long-term forecast is an essential planning tool for the City and its ongoing service delivery. While the City adopts a two-year Financial Plan that must be balanced, the outer years of the forecast are presented to show the City’s financial condition and availability of resources into the future. The forecast is updated every six months which gives staff the opportunity to alert Council of looming imbalances and strategize proper actions to be taken. Assumptions and Changes to Forecast To avoid an overhaul of the budget, staff have updated only items that need to be adjusted based on significant new information or variances. In this case, the revenue forecasts associated with property tax, utility user tax, and franchise fees have been adjusted upward to reflect the new base projected for this year. On the expenditure side, the only change was to the future CalPERS unfunded liability payments, which needed to be increased significantly based on the Foster and Foster assessment from 2023 (presented to Council in May 2023). Overall, these changes nearly net out to zero in the short-term, but in the outer years of the forecast, there are some structural imbalances. Looking Forward Although there are imbalances in this forecast version, staff anticipate that the City’s number one source of revenue, sales and use tax will need to be increased at the time of the FY 2024-25 Budget Supplement which should alleviate those imbalances and create a surplus in the outer years. Sales and use tax will need to be carefully evaluated and will consider Q2 results which will be released around March 2024. 1 https://fred.stlouisfed.org/series/APU0000708111 2 Hot Mix Asphalt (AC) is used on large-scale paving projects like roads and surface parking lots. 3 Portland Cement Concrete (PCC) is primarily used throughout the City for sidewalk, curb ramp, and driveway replacements. Budget Report Pg. 7 Page 95 of 241 Mid-Year Expenditure Budget Changes Approximately 50% of the City’s budget is funded by sales and use tax, one of the more volatile revenue streams. This is good in good times and can cause shortfalls during periods of economic downturns. As part of the 2023-25 Financial Plan, Council established a “revenue stabilization reserve” of $2 million which will help provide a glidepath in the short term. Additionally, staffing budgets will be updated to reflect any negotiated changes that happened between April 2023 and April 2024 in addition to changes in employees and their associated benefits. Because the City prepares a two-year budget, departments should have considered the impacts of inflation and contractual increases on non-salary expenditures in the FY 2023-24 adopted budget. Minor adjustments are permitted if they are within a certain parameter and are generally required to be offset elsewhere in the budget. In preparation for the 2023-24 Budget Supplement and the 2025-27 Financial Plan, there are a number of other considerations that staff is planning to factor into the updated long-term forecast: • Labor Pressure Like many other public agencies, the City is seeing increased pressure related to employee compensation, due to inflation and an increased cost of living. Per the City Council’s adopted labor relations philosophy, the City is to consider financial sustainability, community acceptability, relevant labor market data, and internal relationships in evaluating competitive compensation. Despite the fact that the City does not have any control overcompensation in comparator agencies, the reality is that market data significantly influences the compensation provided by the City. • Development and Population Growth Current and planned development activity is adding residential units, which will expand the city’s population. To support our growing community, the City needs to expand infrastructure and amenities (such as park space). While there are near-term costs associated with the development of this infrastructure, the City will also need to factor in costs to maintain this infrastructure and amenities into the future. This type of work is currently performed by a combination of City staff and contract services, and investments in both will need to be made in order to maintain new assets to current standards. • Development and Operations of Fire Station 5 As a part of the development agreement for the Avila Ranch Development, the builder is required to mitigate the increased demand on fire protection services. The City is currently in discussions with the builder to determine the best path forward relative to both a temporary solution and then development of a permanent fire station at full buildout of Avila Ranch. While a Mello-Roos property-based charge is assessed for parcels in the Avila Ranch Community Facilities District will cover a portion of the ongoing costs to support expanded fire service, the General Fund will be impacted by both development and ongoing operations of a fifth fire station. Fire staff is currently working to forecast ongoing operating expenditures associated with staffing a fifth fire station. • General CIP Imbalances In addition to the challenges highlighted earlier in the report, it is crucial to emphasize the impact of inflation on all Capital Improvement Projects (CIP) undertaken by the City. Inflation has significantly increased construction costs across the board, which makes it difficult to maintain a balanced CIP. Inflationary pressures are expected to continue into the 2025- Budget Report Pg. 8 Page 96 of 241 Mid-Year Expenditure Budget Changes 27 Financial Plan, where currently programmed funding for future projects likely will not be sufficient. A prime illustration of this inflationary pressure is evident in the case of Righetti Park, a long- standing project initially projected at approximately $6 million. Current estimates place project costs at $20.5 million. This glaring disparity underscores the urgency to re-assess cost estimates comprehensively. The City must acknowledge the substantial impact of inflation and its implications on the financial landscape. The City Manager quoted economists at the outset of significant inflation noting that it would have an impact on capacity and expectations and noted “Inflation, the insidious thief of dreams”. In light of these challenges, a strategic re-prioritization of projects is imperative. This involves not only acknowledging the current financial constraints induced by inflation but also formulating realistic and adaptive strategies to navigate these challenges successfully. Only through a proactive and comprehensive reassessment can the City make informed decisions that ensure the sustained progress of crucial infrastructure projects. A revised forecast will be presented to the City Council during the Supplemental Budget Process. Budget Report Pg. 9 Page 97 of 241 Mid-Year Expenditure Budget Changes Table 8 - General Fund Five-Year Forecast Budget Report Pg. 10 Page 98 of 241 Mid-Year Expenditure Budget Changes Section B: Mid-Year Expenditure Budget Changes The mid-year budget is an opportunity to make mission critical adjustments throughout the year. It is also an opportunity to evaluate any unassigned fund balance from the prior year as confirmed through the annual audit. Unassigned fund balance from the prior year is considered “one-time” in nature and should only be used to fund items as outlined in Section 8 of the City’s Fiscal Policies: 1. The City sets the following prioritization of unassigned General Fund balance: a. Additional discretionary payments to CalPERS b. Infrastructure investments c. Emerging Health and Safety needs of the community Strategic Recommendation of One-time Fund Balance In line with the above policy and as planned in the adopted 2023-25 Financial Plan, staff recommend making a $2.4 million investment (across all funds) for an additional payment to CalPERS. Given that CalPERS rates of return fell short in FY 2022-23, staff recommends that Infrastructure should be the priority for the remaining unassigned fund balance for two main reasons: 1. The cost of projects is going up drastically and by getting funding into the community now, it is a better return on investment than waiting to do projects later at a much higher cost. 2. By allocating funding into the City’s Infrastructure Investment Fund, it keeps these funds liquid in case of an emergency while the reserve is being utilized for emergency storm work. The following table summarizes the one-time budget recommendations for FY 2023-24 by funding source. Additional detail about each funding source and the available balances is found in the corresponding subsections. Enterprise fund budget recommendations can be found within Section C of this report. Table 9 - Budget Recommendations by Funding Source (See Section C for Enterprise Funds) Sub Section Funding Source Amount A General Fund 2022-23 Unassigned Fund Balance 4 $ 6,471,095 B Local Revenue Measure 2022-23 Unassigned Fund Balance $ 3,872,937 C Capital Reserve $ 1,860,000 D Completed Projects Balance or Reallocation of Project Budgets $ 680,000 E IT Replacement Fund $ 33,200 Total Budget Changes $ 12,917,232 4 Includes $2 million CalPERS Additional Discretionary payment which is listed as “assigned” for that purpose in the audited financials. In addition to the recommendation to appropriate $6,296,095 of unassigned fund balance, staff also recommend a planned investment of $3,804,358 with the remaining General Fund Unassigned Fund Balance. Formal Council action on this item would take place with a future budget cycle (see subsection A for detail). Budget Report Pg. 11 Page 99 of 241 Mid-Year Expenditure Budget Changes A. General Fund Unassigned Fund Balance The General Fund ended FY 2022-23 with a significant one-time unassigned fund balance of approximately $8.3 million largely due to major tax revenues exceeding projections, high interest earnings, and expenditure savings associated with the activation of the Fiscal Health Contingency Plan in response to the 2023 winter storms. Additionally, FY 2022-23 was the second year of the 2021-23 Financial Plan which means unspent funds are not eligible for carryover. Table 10 - General Fund Balance per Audited Financials CalPERS Additional Discretionary Payment (ADP) – With the 2018-19 Budget Adoption, Council adopted the “Fiscal Health Response Plan” to help balance the long-term forecast and begin an ambitious schedule to pay down pension obligations over 20 years instead of 30 years. As shown in the table above, the City has been planning to use $2,000,000 of its General Fund year end fund balance to make and additional CalPERS downpayment. This additional payment is consistent with the City’s adopted strategy to pay down its pension liabilities and is also in line with feedback provided by an independent actuary in May 2023 who noted that the City’s approach to making additional payments has made an impact to the funded status of the pension plan, despite significant market losses experienced by CalPERS in recent years. The table below shows the breakdown of the recommended appropriation for FY 2023-24 from all funds. If approved, this additional payment will be made in spring of 2024. Table 11 - Recommended FY 2023-24 CalPERS ADP Fund ADP Amount General Fund $ 2,000,000 Water $ 164,840 Sewer $ 169,419 Parking $ 61,003 Transit $ 12,555 Whale Rock $ 21,417 TBID $ 7,976 Total All Funds $ 2,437,211 Budget Report Pg. 12 Page 100 of 241 Mid-Year Expenditure Budget Changes Table 12 - Unassigned General Fund Balance Recommendations Line Funding Source/ (Use) Amount 1 General Fund Unassigned Fund Balance (after CalPERS ADP) $8,275,453 2 Fire - Additional Fuel Budget - The fire department’s fuel budget is underfunded for projected use in FY 2023-24 based on year-to-date trends and last year’s spending. Staff is requesting $30,000 increase in budget to address the increased costs. In FY 2022-23 fuel consumption was $96,086. The budget for FY 2023-24 is $70,000. The department has already used over 75% of the appropriated budget. Oil and waste disposal is also budgeted from this account and have driven costs up as well. (30,000) 3 Mobility Services Salary Restructure – This is an administrative adjustment to realign the Mobility Services Salary costs to be distributed based on the percentage of work for each fund. This request is for the Active Transportation portion of the Deputy Director of Mobility Services, Mobility Services Business Manager and an Administrative III. This distribution will be included in the base budget of the 2024-25 Supplemental Budget and ongoing forecast. (46,095) 4 Public Art Contribution – This one-time additional contribution to Public Art will fund the purchase of the “David” sculpture currently showcased in the Mission Plaza lawn ($120,000) which will be relocated to one of the City’s parks. An additional $100,000 will be earmarked to help support the local art community with a variety of art projects around the City. (220,000) 5 Repayment of IIF for 1166 Higuera – As detailed in R-11459, $4.8 million of the Infrastructure Investment Fund (IIF) was appropriated to purchase 1166 Higuera Street and will be reimbursed via a 30-year interfund loan with the Parking Fund. To ensure that the IIF has sufficient funding for upcoming projects (Prado Creek Bridge, Righetti Park, etc.), staff recommend using one-time balance to repay the IIF and will use Parking Fund debt proceeds to help offset CIP needs over the next 30 years. To keep the General Fund reserve at a 14% funded level, the remaining balance of 1166 Higuera ($845,000) will be transferred in FY 2024-25 or when the City receives storm reimbursements (see Line 10). (4,000,000) 6 Allocation to Insurance Fund for Appropriation – One-time funding is necessary for various legal support related matters. Because the exact amount and timing of payments are unknown, staff recommend allocating this amount directly to (and subsequently appropriation from) the Insurance Fund. Any unused amount will therefore remain in the insurance fund for the intended purpose. Because these costs are often unanticipated, staff are working on a policy recommendation which will be presented with the 2024-25 budget to help support and smooth these costs over the years. (175,000) 7 Total Recommendations for FY 2023-24 Budget Appropriations (lines 2-6) $(4,471,095) 8 Remaining Balance at FY 2023-24 Year End $ 3,804,358 9 Planned Investments for FY 2024-25 10 Investment into Infrastructure Investment Fund – As explained in Section A, the cost of building and maintaining infrastructure is rapidly increasing and there is a fundamental imbalance between the City’s infrastructure needs and available resources. Staff recommend allocating the remaining one-time general fund balance to the IIF to help cover the cost of planned projects specifically related to (3,804,358) Budget Report Pg. 13 Page 101 of 241 Mid-Year Expenditure Budget Changes Line Funding Source/ (Use) Amount investments in the Cultural Arts District and for projects related to growth and development, such as parks. This recommendation is to earmark the remaining unassigned fund balance for use in 2024-25 or whatever year the City can secure reimbursement of costs related to the 2023 winter storms. The advantage of this is that it keeps the reserve at a 14% funded rate. Staff will continue to provide updates to Council and will make a recommendation for appropriation with a future budget cycle. 11 Total current and future budget recommendations of FY 2022-23 Unassigned Balance (Line 7 + Line 10) $(8,275,453) 12 Remaining 2022-23 Unassigned Fund Balance $ 0 B. Local Revenue Measure 2022-23 Unassigned Fund Balance The Local Revenue Measure (LRM) Fund is used to track revenue and expenditures related to Local Revenue Measure G-20. It helps protect and maintain 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. As outlined in the ACFR, the LRM has an unassigned fund balance of about $3.8 million. This fund balance reflects revenues exceeding expenditures in FY 2022-23. Table 13 - Local Revenue Measure FY 2022-23 Fund Balance Budget Report Pg. 14 Page 102 of 241 Mid-Year Expenditure Budget Changes Table 14 - Unassigned Local Revenue Measure Fund Balance Recommendations Line Funding Source/(Use) Amount 1 Local Revenue Measure Unassigned Fund Balance $3,872,937 2 Arterials 2023 - Additional Asphalt Repairs on Johnson - This budget recommendation is necessary for additional asphalt repairs on Johnson Road, involving supplemental base repairs and crack sealing. These repairs are crucial in preparing Johnson Road for the upcoming 2024 paving project. The proposed work extends the repair limits from Laurel to Orcutt. Allocating funds for these additional repairs is essential to ensure the structural integrity of the road and optimize the success of the impending paving initiative. Construction March 2024 (300,000) 3 Arterials 2023 - Morro Street Sidewalk - This budget request is specifically directed towards the Morro Street Sidewalk project, aiming to extend the design of the newly constructed sidewalk near the New Anderson Hotel to the corner of Morro/Higuera. The proposed undertaking involves the removal and replacement of the existing sidewalk on approximately half a block on Higuera to align with the recently installed section fronting the hotel. The requested funds will enable the City to maintain visual continuity and enhance pedestrian infrastructure in this vital area. It is intended that this sidewalk replacement work would occur prior to paving Morro Street with the 2023 Arterials Project. Construction February/March 2024 (200,000) 4 Arterials 2023 - Palm Street Paving - This budget recommendation is for the Palm Street paving bid alternate initially proposed in conjunction with the 2023 Arterials project, awarded to Souza Construction in May 2023. Additional funds are now sought to facilitate the implementation of this bid alternate. Should the requested funds be transferred, the contractor will proceed with the necessary work, focusing on paving over the concrete street segment located off Palm Street near Santa Rosa Street and various sidewalk improvements. Construction February/March 2024 (915,000) 5 Augusta / Smith CMP Replacement - This budget recommendation is for financial support to address a critical CMP storm drainpipe failure at the intersection of Augusta and Smith Streets, a consequence of a recent storm event. The proposed project entails the removal and replacement of approximately 425 linear feet of 18" CMP (Corrugated Metal Pipe) and the installation of three catch basins. Timely approval of this budget will facilitate the necessary repairs to mitigate potential risks and ensure the infrastructure's resilience. Design January 2024 (750,000) 6 Fire Marshal Vehicle (Electric)5 - The truck assigned to the Fire Marshal was originally projected for replacement in 2024 in the 2021-2023 Financial Plan and according to the city’s fleet replacement policy, it is past due for replacement. Because of the reshuffling of CIP in the 2023-25 Financial Plan, replacement of this vehicle was pushed out, but it is starting to have costly repair issues. This is also a good opportunity to replace the vehicle with an electric vehicle which are now in stock and eligible for various rebate programs. (70,000) 7 Police Radio Encryption - The Police Department is seeking the necessary funding to update its police radios with both multi-key encryption and Wi-Fi licensing to minimize the burden on IT staff and make the transition to digital encryption (91,000) 5 This vehicle is eligible for a 15% rebate which will bring the net cost to approximately $60,000. It is necessary to budget for the entire cost of the vehicle; however, the rebate will later be collected as revenue. Budget Report Pg. 15 Page 103 of 241 Mid-Year Expenditure Budget Changes Line Funding Source/(Use) Amount manageable and useful for our personnel. The police radio is a critical piece of safety equipment for police officers and dispatchers, and being able to communicate with other local agencies is a necessity to ensure public safety in San Luis Obispo. 8 Righetti Park Investment - This budget recommendation is to secure additional funding for Righetti Park, specifically in support of the linear park, pocket park, and community parks, which are currently at 50% design completion. Ongoing discussions are in progress to determine which segment of the project the City aims to construct first, as recent estimates have exceeded initial expectations. The additional funding sought is intended to support the development of one of the smaller parks or a section of the community park, allowing for phased implementation while ensuring that the project remains on track. (304,637) 9 Storm Response - This budget recommendation is to secure funding for city-wide storm response mitigation planting, encompassing the replacement of trees and vegetation removed during emergency storm repairs. Additionally, funds are sought for an unforeseen project at 152 Cuesta, addressing wall repair resulting from storm damage. The City is actively pursuing supplementary funds and FEMA reimbursement to support these initiatives. 152 Cuesta has already been completed (Dec 2023), Mitigation Planting design 2024 - Planting late 2024 - 5 years of monitoring following planting. (600,000) 10 Streets R&R - Higuera Street Crack Sealing - This budget recommendation is for imperative crack sealing on Higuera Street, spanning from Marsh to LOVR, in preparation for the scheduled Higuera Complete Streets project in Fall 2024. The Complete Streets project involves slurry seal application, and by conducting crack sealing six months in advance, we aim to optimize the effectiveness of the overall pavement maintenance. Allocating funds for this preparatory crack sealing initiative is crucial to enhance the longevity and resilience of Higuera Street. Construction March 2024 (250,000) 11 Streets R&R - Paving Sacramento Drive - This funding recommendation is for urgent bike lane paving along Sacramento Drive from Industrial to Via Esteban. The current pavement conditions, characterized by cracking and poor quality, pose significant challenges for cyclists. Allocating funds for this project will not only enhance the safety and accessibility of the bike lane but also contribute to the overall well-being of cyclists utilizing this route. Draft design and bid early 2024 (220,000) 12 Truck 1 Refurbishment - Truck 1, a 100’ heavy-duty tractor-drawn Aerial Apparatus, provides essential access to buildings in the City beyond the reach of ground ladders, typically above 30 feet. Truck 1 is a 2010 Pierce that is rapidly deteriorating and not likely to reach the scheduled replacement in FY 2029-30. This refurbishment request is to replace drive-train components prior to catastrophic failure. Extending the life of Truck 1 will allow the department to replace it at the end of its expected lifespan and account for extended production delays due to supply chain shortages. (172,300) 13 Remaining Balance $ 0 Budget Report Pg. 16 Page 104 of 241 Mid-Year Expenditure Budget Changes C. Capital Reserve The City maintains a committed reserve of 20% of the capital improvement plan budget from the Local Revenue Measure (LRM) for the purpose of offsetting unanticipated cost increases, unforeseen conditions, and urgent unanticipated projects to provide continued investment in infrastructure maintenance and enhancement. Use of funds from the Capital Projects Reserve Fund can be made upon Council approval as necessary during any fiscal year. The reserve is planned to be replenished to the 20% level with the supplemental budget. The recommended use of the reserve is in response to the Righetti hillside slope failure that occurred in January 2023, prompting a need for initial repair by the developer. Responsibility is currently under dispute, but the City intends to execute emergency mitigation work in early 2024 to address risk to below properties. The City is actively investigating and exploring potential cost recovery options, possibly through litigation with the developer. This budget request provides funding to do the work now, with reimbursement sought later. After this budget recommendation, the reserve will be about 38% funded which will allow for additional emergent needs through the remainder of the fiscal year. Public Works staff are aware of several projects that will require additional funding however the timing and amount of funding is still unknown at this time. One of these projects includes the remodel of the City-County Library restrooms which are necessary to bring it up to ADA compliance. Table 15 - Recommended Use of Capital Reserve Capital Reserve Balance as of January 2024 $ 3,370,000 Righetti Hillside $ (1,860,000) Remaining Balance $ 1,510,000 D. Completed Projects Balance or Reallocation of Project Budget When projects are completed under budget, the balance goes into a “completed projects” account which is eligible for reallocation by the City Manager. This is often a great way to help bridge gaps between projects that need marginal additional funding. Approval by the Council is required for all transfers from the completed projects account for any new projects as well as for any existing project when the transfer amount exceeds the City Manager’s purchasing authority. Additionally, listed below are some transfers out of projects that have identified excess budget available for reallocation that have not yet been transferred into the completed projects account. Table on next page Budget Report Pg. 17 Page 105 of 241 Mid-Year Expenditure Budget Changes Table 16 - Recommended Use of Completed Projects Balances (Capital Outlay Fund and Capital Outlay LRM) Funding Source/(Use) Amount Completed Projects Balance $167,000 Transfers from: $513,000 Railroad Safety Trail Taft to Pepper 113,000 Bridge Maintenance 150,000 CDBG Project 87,000 ATP 30,000 California/Foothill 75,000 Annual Striping and Signage 25,000 Sidewalk Maintenance Project 33,000 Transfers to: $(680,000) Pismo / Johnson Funding to address increased wall height (200,000) Streets R&R - Striping on Orcutt Road (100,000) Arterials 2023 - Bike Path Repair adjacent to Cerro San Luis - (30,000) North Chorro Greenway (350,000) Remaining Balance $ 0 E. IT Replacement Fund The IT Replacement Fund is funded based on annual allocations through the Capital Improvement Planning process as well as through the collection of IT surcharges. The IT surcharge is collected on Community Development Department fees and is intended to help offset the cost the City’s permitting program, EnerGov. Back-end configuration changes need to be made to the program in order for it to support the new fee structure that will go into effect on July 1, 2024. The remaining fund balance is necessary to help smooth the cost of uneven IT replacement costs over the next five years. Table 17 - Recommended Use of IT Replacement Fund Balance IT Replacement Fund Balance $ 908,000 EnerGov Upgrades $ (33,200) Remaining Fund Balance $ 874,800 Budget Report Pg. 18 Page 106 of 241 Enterprise Funds – Water Fund Section C. Enterprise Funds The City’s financial structure is separated into governmental funds and business activities or Enterprise funds. Business activities are distinguished from governmental funds by their similarity to private sector enterprises and are predominantly financed through user service charges. The City has four unique funds that fall into this category: C1: WATER FUND Revenue Water sales are trending on track with revenue projections and revenues in prior fiscal years. At the time of writing this report, revenues only reflect four months (or 33%) of water sales because of the timing of billings. Water sales, base charges, sales to Cal Poly, and other miscellaneous utilities set up fees comprise over 90% of anticipated revenues. Table 18 - Water Fund Revenue Overall City water demand has remained relatively consistent over the past five years, with minor variations year-to-year. 2023-24 water use is on track with forecasted demands. A dry winter may result in slightly higher than anticipated revenues, while a wet winter may result in slightly lower than forecasted revenues. Figure 1 plots the City’s water demand and population growth from fiscal years 2000 through 2024. Increased water conservation efforts by the Department and the community have offset water demand generated by population growth. Revenue Type 2022-23 Actual Budget YTD Actuals % Received Midyear Revised Budget Total Midyear Changes 1 Service Charges and Base Fees 23,407,610 26,146,099 10,473,895 40%26,146,099 - 2 Cal Poly Capacity & Resilience 233,025 251,072 233,025 93%251,072 - 3 Investment and Property Revenue 567,540 50,000 256,337 513%50,000 - 4 COVID Rate Relief Program (Contra-account)*(53,940) - (84,946) - - 5 Long Term Debt Proceeds 122,214 872,574 - 0%750,360 (122,214) 6 State Grants 371,201 697,500 218,982 31%1,237,171 539,671 7 Other Grants/Subventions 53,940 - 96,759 - - 8 Other Revenue 517,680 208,647 292,032 140%208,647 - 9 Transfers in (Impact Fees)3,614,800 - 111,897 - - 10 Total 28,834,071$ 28,225,893$ 11,597,982$ 41%28,643,350$ 417,457$ FY 2023-24 Water Sewer Parking Transit Figure 1 Water Demand Fiscal Years 2000-2024 Budget Report Pg. 19 Page 107 of 241 Enterprise Funds – Water Fund Other major sources of forecasted revenue in the Water Fund include $657,171 received through the Cal OES Hazard Mitigation Grant Program for the Public Safety Power Shutoff project and $580,000 for Round 3 of the Proposition 1 Groundwater Grant Program. Additionally, staff are anticipating about $750,000 in loan proceeds from I-Bank for the Water Treatment Plant Energy Efficiency project. This project is complete, but payment is being retained until the performance period for the project is met by the contractor. The Water Fund has only partially received these funds because they are contingent on project timelines and corresponding disbursements. The Water Fund remains on track to meet revenue targets and short-term operational, capital expenditure, and reserve needs. Operating Expenses Costs related to chemicals, electricity, and capital project delivery continue to increase. Industry-specific increases have exceeded general inflation and are not anticipated to normalize this fiscal year. Chemical and electricity are about 20% of the annual operating budget. Actual electricity expenses are trending lower in quarters 1 and 2 because of increased use of water from the Whale Rock Reservoir (see Figure 1), which costs less to pump water from. The change in source water strategy is largely due to damage to the Nacimiento pipeline caused by the 2023 winter storms. Staff has been notified that electricity will increase an additional 14% for bundled customers and 25% for Community Choice Aggregation (CCA) customers beginning January 2024. Staff anticipate that this will be partially offset by the newly implemented Tesla Backup Battery which is calculated to reduce electricity costs by approximately $15,000 per month. The anticipated electricity savings resulting from the use of this battery are not fully realized in YTD expenditures since electricity rates from October-May are lower than peak pricing from June-September. Budget Report Pg. 20 Page 108 of 241 Enterprise Funds – Water Fund Table 19 - Water Fund Operating Expenditures Mid-Year Budget Changes There are three mid-year budget amendments being recommended as outlined below. These recommendations can be absorbed within the Water Fund’s working capital. All budget amendments address safety, regulatory, or other issues otherwise necessary to the provisions of water services. Table 20 - Water Fund Mid-Year Operating Budget Requests Budget Request Description Current Amount Budgeted Amount Recommended New Total 1 Refund to the General Fund for Fire Hydrant Expenses $0.00 $92,218 $92,218 2 Water Treatment Plant Ozone Containment Repairs $0.00 $180,000 $180,000 3 Arc Flash Survey for the Water Treatment Plant and Water Distribution $0.00 $132,750 $132,750 4 TOTAL $0.00 $404,968 $404,968 In September of 2020, the Governor signed Senate Bill No. 1386 which specified that hydrants are part of the system of public improvements included in the definition of “water” for purposes of the Proposition 218 Omnibus Implementation Act. The bill specified that the fees or charges for property-related water service imposed or increased, as specified, may include the costs to construct, maintain, repair, or replace hydrants as needed. During the period in which SB 1386 went into effect, all Fire hydrant related costs had been paid by the General Fund. This action is to document the amount of costs that are now having to be paid back to the General Fund by the Water Fund as a “true up” action. This is a one-time request, as hydrant related costs will be funded by the Water Fund moving forward. The Water Treatment Plant Ozone repair budget change is a one-time request that will address minor modifications to meet required permit compliance for the water treatment plant. Lastly, the Arc Flash Survey is a one-time request for Water Treatment and Water Distribution programs. This budget change will allow for a third-party contractor to conduct an arc-flash survey designed to reduce the potential for injury to staff who are maintaining or operating equipment associated with water and wastewater treatment. Water Fund Operating Expenditures FY 2022-23 Actual Budget Year-to-date Actual % Expended 1 Salaries 3,385,240$ 3,887,239$ 1,682,108$ 43.3% 2 Retirement/Benefits 840,370$ 936,831$ 447,637$ 47.8% 3 Contract Services 9,793,078$ 1,067,009$ 911,800$ 85.5% 4 Other Operating Expenditures 1,154,345$ 13,005,131$ 9,709,026$ 74.7% 5 PERS Unfunded Liability 843,537$ 678,507$ 668,626$ 98.5% 6 Transfers Out 2,311,753$ 2,826,143$ 1,413,072$ 50.0% 7 Utilities 657,418$ 1,033,720$ 362,888$ 35.1% 8 Total 18,985,741$ 23,434,580$ 15,195,157$ 64.8% FY 2023-24 Budget Report Pg. 21 Page 109 of 241 Enterprise Funds – Water Fund The Water Fund Long Term Forecast Industry specific cost increases remain high in chemicals, electricity, and capital expenses. As staff learn more about our assets through the Infrastructure Renewal Strategy and the Strategic Asset Management Plan, this may shift prioritization of capital projects and forecasted expenses. Chemicals have somewhat stabilized but remain high in cost relative to a few years ago. Electricity continues to increase at an above-inflation rate. Staff have been notified that electricity will increase an additional 18% for bundled customers and 24% for Community Choice Aggregation (CCA) customers beginning January 2024. These estimates reflect a system-wide impact and do not delineate between customer categories or rate types. Capital expenses continue to exceed projected estimates. The drivers of increased capital expenses vary from increased base material costs to ongoing supply chain issues. The California Construction Cost Index reflects a 9.5% increase from November 2022 to November 2023. Specific costs, like electricity and construction, are impacting the Utilities Department’s budget in outsized ways, but general inflation still impacts costs as whole. The Municipal Cost Index (MCI), an index designed to reflect the effects of inflation on providing municipal services, peaked at a 6.27% monthly increase in January 2023. For comparison, the year-over-year percent changes for MCI as of September for the last seven years can be found in the Sewer Fund write up below. Budget Report Pg. 22 Page 110 of 241 Table 21 - Water Fund Five Year Forecast in thousands (A) Actual 2022-23 (B) Budget 2023-24 (C) Mid Year Revised 2023-24 (D) Forecast 2024-25 (E) Projected 2025-26 (F) Projected 2026-27 (G) Projected 2027-28 Revenue Charges for Service 1 46102-Development Review Fees 37$ 26$ 26$ 26$ 26$ 26$ 26$ 2 46701- Sales to Cal Poly 1,195$ 1,119$ 1,119$ 1,184$ 1,340$ 1,458$ 1,558$ 3 46702- Water Sales 15,260$ 17,717$ 17,717$ 19,045$ 20,474$ 21,395$ 22,358$ 4 46703- Utilities Base Charges 5,910$ 6,243$ 6,243$ 6,712$ 7,215$ 7,540$ 7,879$ 5 46704- Reclaimed Water Sales 1,042$ 1,080$ 1,080$ 1,161$ 1,248$ 1,304$ 1,363$ 6 46708 - Utilities Setup Fees 180$ 60$ 60$ 60$ 60$ 60$ 60$ 7 46709- Other Utilities Charges (0)$ 1$ 1$ 1$ 1$ 1$ 1$ 8 46711- Water Distribution -$ -$ -$ -$ -$ -$ -$ 9 46712- Low Income Subsidy (16)$ (100)$ (100)$ (100)$ (100)$ (100)$ (100)$ 10 46713- Cal Poly Capacity & Resilience 233$ 251$ 251$ 263$ 288$ 299$ 310$ 11 Total Charges for Service 23,841$ 26,397$ 26,397$ 28,352$ 30,552$ 31,983$ 33,455$ 12 Total Other Revenue1 1,770$ 1,829$ 2,246$ 3,719$ 11,370$ 202$ $202 13 Total Impact Fees 3,649$ 1,810$ 1,810$ 800$ 800$ 800$ $800 14 Total Revenue 29,260$ 30,036$ 30,453$ 32,872$ 42,722$ 32,985$ 34,457$ Expenditures 15 Total Salaries and Benefits 5,069$ 5,503$ 5,503$ 5,747$ 5,945$ 6,158$ 6,365$ 16 Total Contract Services 9,835$ 12,421$ 12,553$ 12,721$ 13,009$ 13,354$ 13,755$ 17 Total Other Operating Expenditures 1,782$ 2,685$ 2,685$ 2,753$ 2,868$ 2,954$ 3,043$ 18 Total Capital Asset Expense Expenditu 2,653$ 28,551$ 28,823$ 4,319$ 11,979$ 5,826$ 5,975$ 19 Total Debt Services Expenditures 2,301$ 1,870$ 1,870$ 1,869$ 1,866$ 2,391$ 2,390$ 20 Total General Expenditures 2,312$ 2,826$ 2,826$ 3,250$ 3,738$ 3,924$ 4,121$ Total Expenditures 23,952$ 53,856$ 54,261$ 30,659$ 39,404$ 34,608$ 35,649$ 21 CalPERS Additional Discretionary Payment -$ 679$ 679$ 706$ 165$ 165$ 165$ 22 Total Expenditures (After CalPERS ADP)23,952$ 54,535$ 54,940$ 31,365$ 39,569$ 34,773$ $35,814 23 Working Capital - Beginning 34,725$ 40,033$ 40,033$ 15,547$ 17,053$ 20,205$ 18,418$ 24 Change in Financial Position 5,308$ (24,499)$ (24,486)$ 1,506$ 3,152$ (1,788)$ (1,357)$ 25 Working Capital - Year End 40,033$ 15,534$ 15,547$ 17,053$ 20,205$ 18,418$ 17,060$ 26 Operating Reserve (20%)4,260$ 5,061$ 5,088$ 5,268$ 5,485$ 5,756$ 5,935$ 27 Rate Stabilization (10%)2,237$ 2,508$ 2,508$ 2,694$ 2,903$ 3,039$ 3,179$ 28 Other Reserves (115 Pension Trust Fund)176$ 176$ 176$ 176$ 176$ 176$ 176$ 29 Unreserved Working Capital Year End 33,361$ 7,789$ 7,776$ 8,915$ 11,642$ 9,446$ 7,771$ 1 Includes Loan Proceeds for Santa Rosa Project and Grant Funding in FY2025-26 2 Includes Project Carryover from 2-3 years prior in FY2023-24 Current Financial Plan 23-25 Budget Report Pg. 23 Page 111 of 241 Enterprise Funds – Sewer Fund C2: SEWER FUND Revenue Sewer sales are trending on track with revenue projections and revenues in prior fiscal years. At the time of writing this report, revenues only reflect three months (or 33%) of sewer sales because of billing timing. Sewer service charges, base charges, sales to Cal Poly, and other miscellaneous utilities set up fees comprise about 95% of anticipated revenues. Table 22 - Sewer Fund Revenue The City’s Sewer Service Charges and Base Fees continue to trend consistently with previous years. While the sewer rates were increased by 4% on July 1, 2023 (Resolution 11428), this was largely offset by a reduction in the default sewer cap from 5 to 4 6 and an extremely wet winter in 2023, which deflates the sewer cap. Because the Utilities Department cannot meter sewer use, the sewer cap enables the calculation of the maximum units that an account can be billed by averaging water use during winter months when irrigation demand is lower. Other major sources of revenue in the Sewer Fund include $1,368,927 through the Cal OES Hazard Mitigation Grant Programs and $131,453 through the Proposition 1 Integrated Regional Water Management Implementation Grant. Both grants contribute to flood control/protection and resiliency elements of the Water Resource Recovery Facility upgrade. Additionally, staff are anticipating the remainder of the loan proceeds for the WRRF upgrade to be realized in 2023-24 and 2024-25. These revenues have only been partially realized because they are contingent on project timelines and corresponding disbursements. The fund remains on track to meet revenue targets and short-term operational, capital expenditure, and reserve needs. Operating Expenses Costs related to chemicals, electricity, and capital project delivery continue to increase. Industry-specific increases have exceeded general inflation and are not anticipated to normalize this fiscal year. Chemical and electricity are about 17% of the annual operating budget. Actual electricity expenses are trending lower in quarter 1 and 2 due to delays in the WRRF upgrade, which will shift expenses from chemicals to electricity. Consequently, chemical costs may trend higher and electricity costs may trend lower than 6 The sewer cap provides the maximum number of units that a residential customer is charged for sewer usage on their monthly bill. By reducing the default sewer cap from 5 to 4, ratepayers with new accounts that do not have an established sewer cap are only charged a maximum of 4 units on their sewer bill. The sewer cap is used because staff are unable to meter sewer use. Revenue Type 2022-23 Actual Budget YTD Actuals % Received Midyear Revised Budget Total Midyear Changes 1 Service Charges and Base Fees 19,593,710 19,324,641 7,105,284 37%19,324,641 - 2 Cal Poly Capacity & Resilience 243,568 472,534 - 0%472,534 - 3 Other Revenue 523,148 224,000 276,029 123%224,000 - 4 State Grants 1,275,831 1,386,153 700,075 51%1,500,380 114,227 5 Investment and Property Revenue 680,086 50,000 380,056 760%50,000 - 6 Long Term Debt Proceeds 21,384,848 31,132,364 13,368,259 43%25,964,877 (5,167,487) 7 Transfer in (Impact Fees)1,968,592 - 61,170 - - 8 Total 45,669,785$ 52,589,691$ 21,890,873$ 42%47,536,432$ (5,053,260)$ FY 2023-24 Budget Report Pg. 24 Page 112 of 241 Enterprise Funds: Sewer Fund anticipated. Staff has been notified that electricity will increase an additional 18% for bundled customers and 24% for Community Choice Aggregation (CCA) customers beginning January 2024. The increases in costs will be brought to Council in February of 2024. Table 23 - Sewer Fund Operating Expenditures Mid-Year Budget Changes There are three mid-year budget amendments being recommended as outlined below. These recommendations can be absorbed within the Sewer Fund’s working capital. All budget amendments address safety, regulatory, or other issues otherwise necessary to the provisions of sewer services. Table 24 - Sewer Fund Mid-Year Operating Budget Requests Budget Request Current Amount Budgeted Amount Recommended New Total 1 Sewer Inflow and Infiltration Reduction $0.00 $50,000 $50,000 2 Arc Flash Survey for Wastewater Collections $0.00 $39,550 $39,550 3 TOTAL $0.00 $89,550 $89,550 The Sewer Inflow and Infiltration reduction budget change is a one-time request that will contribute to a project budget that includes sewer lateral rebates, engineering reports, construction plans for point repairs, construction management services, sewer manhole re-coatings, sewer flow monitoring studies, field testing of wastewater piping infrastructure, etc. The Arc Flash Survey is a one-time request for Wastewater Collections programs. This budget change will allow for a third-party contractor to conduct an arc-flash survey designed to reduce the potential for injury to staff who are maintaining or operating equipment associated with water and wastewater treatment. The Sewer Fund Long Term Forecast Industry specific cost increases remain high in chemicals, electricity, and capital expenses. As staff learn more about our assets through the Strategic Asset Management Plan and other studies, this may shift prioritization of capital projects and forecasted expenses. Chemicals have somewhat stabilized but remain high in cost relative to a few years ago. Electricity continues to increase at an above-inflation rate. Staff have been notified that electricity will increase an additional 14% for bundled customers and 25% for Community Choice Aggregation (CCA) customers Sewer Fund Operating Expenditures FY 2022-23 Actual Budget Year-to-date Actual % Expended 1 Salaries 3,291,795$ 3,889,630$ 1,702,353$ 43.8% 2 Retirement/Benefits 801,764$ 909,393$ 439,624$ 48.3% 3 Contract Services 921,169$ 1,251,733$ 1,285,240$ 102.7% 4 Other Operating Expenditures 1,539,529$ 1,595,059$ 912,542$ 57.2% 5 PERS Unfunded Liability 872,861$ 692,112$ 682,034$ 98.5% 6 Transfers Out 2,573,783$ 3,104,155$ 1,552,078$ 50.0% 7 Utilities 773,208$ 1,062,892$ 447,813$ 42.1% 8 Total 10,774,110$ 12,504,974$ 7,021,683$ 56.2% FY 2023-24 Budget Report Pg. 25 Page 113 of 241 Enterprise Funds: Sewer Fund beginning January 2024. These estimates reflect a system-wide impact and do not delineate between customer categories or rate types. Capital expenses continue to exceed project estimates. The drivers of increased capital expenses vary from increased base material costs to ongoing supply chain issues. The California Construction Cost Index reflects a 9.5% increase from November 2022 to November 2023. Specific costs, like electricity and construction, are impacting the Utilities Department’s budget in outsized ways, but general inflation still impacts costs as whole. The Municipal Cost Index (MCI), an index designed to reflect the effects of inflation on providing municipal services, peaked at a 6.27% monthly increase in January 2023. For comparison, the year-over-year percent changes for MCI as of September for the last seven years are in the table below. Table 25 - Municipal Cost Index % Change Calendar Year MCI YoY % Change (September) 2023 1.42% 2022 9.14% 2021 10.80% 2020 1.04% 2019 0.55% 2018 3.24% 2017 3.41% While the MCI has leveled in 2023, the anomalous and large increases in 2021 and 2022 are still impacting the cost of providing sewer services. Budget Report Pg. 26 Page 114 of 241 Enterprise Funds: Sewer Fund (A) Actual 2022-23 (B) Budget 2023-24 (C) Mid Year Revised 2023-24 (D) Forecast 2024-25 (E) Projected 2025-26 (F) Projected 2026-27 (G) Projected 2027-28 Revenue Charges for Service 1 46101-Planning and Zoning Fee -$ -$ -$ -$ -$ -$ -$ 2 46102-Development Review Fees 38$ 26$ 26$ 26$ 26$ 26$ 26$ 3 46104- Sewer Wye 8$ -$ -$ -$ -$ -$ -$ 4 46701- Sales to Cal Poly 1,106$ 1,013$ 1,013$ 1,008$ 991$ 984$ 960$ 5 46703- Utilities Base Charges 5,143$ 5,008$ 5,008$ 5,209$ 5,417$ 5,634$ 5,831$ 6 46705- Sewer Service Charges 13,345$ 13,304$ 13,304$ 13,836$ 14,389$ 14,965$ 15,489$ 7 46708 - Utilities Setup Fees 187$ 60$ 60$ 60$ 60$ 60$ 60$ 8 46709- Other Utilities Charges (0)$ 1$ 1$ 1$ 1$ 1$ 1$ 9 46711- Water Distribution -$ -$ -$ -$ -$ -$ -$ 10 46713- Cal Poly Capacity & Resilience 244$ 473$ 473$ 473$ 473$ 473$ 473$ 11 Total Charges for Service 20,071$ 19,884$ 19,884$ 20,612$ 21,357$ 22,142$ 22,839$ 12 Total Other Revenue 23,634$ 32,793$ 27,652$ 15,187$ 187$ 187$ 187$ 13 Total Impact Fees 1,981$ 1,225$ 1,225$ 600$ 600$ 600$ 600$ Total Revenue 45,686$ 53,901$ 48,761$ 36,399$ 22,144$ 22,929$ 23,626$ Expenditures 14 Salaries and Benefits 4,966$ 5,491$ 5,491$ 5,727$ 5,903$ 6,085$ 6,273$ 15 Contract Services Expenditures 1,785$ 2,439$ 2,478$ 2,356$ 2,443$ 2,516$ 2,592$ 16 Other Operating Expenditures 1,444$ 1,471$ 1,471$ 1,494$ 1,552$ 1,599$ 1,647$ 17 Capital Asset Expenditures 31,789$ 58,427$ 58,477$ 3,631$ 8,090$ 1,689$ 10,761$ 18 Debt Service Expenditures 1,376$ 1,382$ 1,382$ 7,006$ 7,099$ 7,090$ 7,088$ 19 General Government 2,575$ 3,104$ 3,104$ 3,570$ 4,105$ 4,311$ 4,526$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 43,935$ 72,314$ 72,404$ 23,784$ 29,192$ 23,290$ 32,887$ 20 CalPERS Additional Discretionary Payment -$ 692$ 692$ 721$ 169$ 169$ 169$ 21 Total Expenditures (After CalPERS ADP)43,935$ 73,006$ 73,096$ 24,504$ 29,362$ 23,460$ 33,056$ -$ -$ -$ -$ -$ -$ -$ 22 Working Capital - Beginning 47,774$ 49,526$ 49,526$ 25,191$ 37,085$ 29,868$ 29,336$ 23 Change in Financial Position 1,751$ (19,105)$ (24,335)$ 11,894$ (7,218)$ (531)$ (9,430)$ 24 Working Capital - Year End 49,526$ 30,421$ 25,191$ 37,085$ 29,868$ 29,336$ 19,906$ 25 Operating Reserve (20%)2,429$ 2,777$ 2,785$ 4,031$ 4,221$ 4,320$ 4,425$ 26 Rate Stabilization (5%)980$ 966$ 966$ 1,003$ 1,040$ 1,079$ 1,114$ 27 115 Pension Trust Fund 180$ 180$ 180$ 180$ 180$ 180$ 180$ 28 Other Reserves (i.e. SRF Loan)2,953$ 5,907$ 5,907$ 5,907$ 5,907$ 5,907$ 5,907$ Unreserved Working Capital Year End 42,983$ 20,590$ 15,352$ 25,965$ 18,520$ 17,850$ 8,280$ Financial Plan 23-25 Table 26 - Sewer Fund Five Year Forecast Budget Report Pg. 27 Page 115 of 241 Enterprise Funds: Parking C3: PARKING FUND Revenue Revenue from parking meters is tracking high with 57% of budgeted revenue received so far. Council recently approved the purchase of a property for immediate use as a public parking lot located at 1166 Higuera and staff anticipates a minor increase in revenue this fiscal year as a result. Revenue from parking structures is tracking low but this is likely due to the 842 Palm Street parking structure being converted to a gateless operating system beginning July 2023. Revenue from 842 Palm is being combined with on-street revenue since the rollout of the gateless parking system. Staff is working with the gateless payment equipment contractor to correct the issue. Council also approved changes to the parking structure operations on November 7, 2023, including reestablishing the 1st hour free program and offering free parking on Sundays effective December 2023. Staff has adjusted the revenue forecast to account for these program changes. Revenue from parking fines is also tracking high and has been adjusted based on the first five months of actuals. Even with relaxed enforcement during the holiday period, enforcement activities will remain steady for the remainder of the fiscal year and revenue projections should be adjusted accordingly. Other Revenue, which includes lease revenue and City employee parking revenue, has been adjusted to account for the City’s implementation of a Governmental Accounting Standards Board (GASB) statement relating to fiduciary activities. The exact amount is unknown at this time but is estimated to be $150,000 based on past actuals. Table 27 - Parking Fund Revenue Operating Expenditures Salaries and benefits are on track but will likely see savings as the Parking Manager position vacated at the beginning of December 2023 and is anticipated to be filled by March 2024. Other Contract Services expenditures are tracking high because of multiple open purchase orders for service contracts. Utilities services are tracking slightly low; however, no changes are recommended as part of Mid-Year Review. Other Operating Expenditures, which include print and reproduction costs, maintenance supplies and equipment, and safety-related purchases, is tracking high even when adjusted for one-time annual purchases. Staff multiplies monitoring the needs of these operating line items for the remainder of the fiscal year and will make the appropriate adjustments at year-end. Revenue Type 2022-23 Actual Budget YTD Actuals % Received Midyear Revised Budget Total Midyear Changes 1 Parking Meters 2,574,431 4,876,000 2,928,306 63%4,876,000 - 2 Parking Structures 1,224,458 3,242,100 1,049,572 34%2,316,100 (926,000) 3 Parking Fines 1,369,398 852,100 778,332 95%1,050,010 197,910 4 Federal Stimulus Grants 700,000 - - - - 5 Long Term Parking 700,873 695,300 344,816 55%695,300 - 6 Other Revenue 1,396,024 537,824 493,053 92%763,584 225,760 7 Total 7,965,184$ 10,203,324$ 5,594,079$ 55%9,700,994$ (502,330)$ FY 2023-24 Budget Report Pg. 28 Page 116 of 241 Enterprise Funds: Parking The Parking Fund is already overbudget for credit card merchant fees. This is due to the conversion of the 842 Palm Street parking structure to a gateless operation, continued mobile app adoption, and upgrade of coin-only single space meters to credit card capable meters. The upgrade to credit card capable meters was necessary to implement previously approved rate increases effective July 1, 2023. The requested budget adjustment for this item is outlined in the next section. Table 28 - Parking Fund Expenditures Mid-Year Budget Changes Staff requests two SOBCs for the Parking Fund as outlined below. The revised budget forecast for the Parking Fund projects revenues that are sufficient to cover operating costs and debt service, including the recommended budget changes below, without significantly impacting working capital. Table 29 - Parking Fund Mid-Year Operating Budget Requests Budget Request Current Amount Budgeted Additional Amount Recommended New Total 1. Mobility Services Position Allocation True-up $1,922,947 7 $102,336 $2,025,283 2. Credit Card Merchant Fees $205,590 $185,000 $390,590 Total $2,128,537 $287,336 $2,415,873 1. Increase Salaries and Benefits by $102,336 to account for the reallocation of positions within the new Mobility Services Division As part of the multi-phased Mobility Services Division reorganization effort, the position allocations need to be trued up for the following positions: 1) Deputy Director of Mobility Services, 2) Mobility Services Business Manager, 3) Administrative Assistant III. Deputy Director of Mobility Services – Currently 100% in Transit Fund; Is being allocated as follows: • 60% Parking/20% Transit/20% General Fund (Active Transportation) Mobility Services Business Manager – Currently 100% in Transit Fund; Is being allocated as follows: 7 Entire Parking Fund staffing budget. Parking Fund Operating Expenditures FY 2022-23 Actual Budget Year-to-date Actual % Expended 1 Salaries 1,165,576$ 1,405,279$ 646,846$ 46.0% 2 Retirement/Benefits 249,000$ 321,392$ 148,353$ 46.2% 3 Contract Services 906,613$ 969,370$ 838,827$ 86.5% 4 Other Operating Expenditures 530,578$ 392,450$ 432,136$ 110.1% 5 PERS Unfunded Liability 275,476$ 196,276$ 177,823$ 90.6% 6 Transfers Out 1,263,622$ 1,387,281$ 693,641$ 50.0% 7 Utilities 202,684$ 264,172$ 105,795$ 40.0% 8 Total 4,593,549$ 4,936,220$ 3,043,420$ 61.7% FY 2023-24 Budget Report Pg. 29 Page 117 of 241 Enterprise Funds: Parking • 20% Parking/75% Transit/5% General Fund (Active Transportation) Administrative Assistant III – Currently 100% in Parking; Is being allocated as follows: • 50% Parking/50% Transit 2. Increase Credit Card Merchant Fees by $185,000 The shift to credit card and digital payment options has increased dramatically as the City has modernized its Parking program infrastructure. The credit card merchant fee budget was not adjusted when 842 Palm went gateless or when coin only meters were replaced with credit card capable meters. Mobile application (app) adoption has also increased as parkers can now pay for parking in 842 Palm via the apps. Prior to July 2023, mobile apps were only available for use on-street. The City is currently undergoing a Parking Rate Study that will analyze options to better account for credit card processing costs. Long Term Forecast Significant changes have occurred to the Parking Fund’s Long-Term Forecast since the adoption of the 2023-25 Financial Plan. In November 2023, Council approved parking relief scenarios including reinstating the 1st hour free program in the parking structures, establishing free parking on Sundays in the parking structures, and deferring a previously approved on-street rate increase scheduled for July 2025. Impacts of the program changes will be analyzed, along with other revenue scenarios, with the completion of a parking rate study. Recommendations from the study will be presented at Supplement including possible recommendations to stabilize the long-term health of the Fund. Staff also presented to Council in November other revenue line-item adjustments based on analysis of current year actuals. Overall, the changes resulted in a $336,200 reduction in revenue for this fiscal year. Staff will continue to monitor the approved changes and adjust out-year forecasts as necessary at Supplement. In November 2023, Council also approved the purchase of a property for interim use as a public parking lot which has revenue and expenditure implications for the Parking Fund. Staff anticipates receiving $60,800 annually in revenue from operation of the lot and expending $139,500 in annual loan interest repayments for the first three years which will increase to $243,400 annually thereafter. The property will require a one-time investment of an estimated $125,000 this fiscal year before the lot can be put into operation. The one-time costs are included in the loan repayment term. Since the adoption of the 2023-25 Financial Plan, the has City issued bonds for the Cultural Arts District Parking Structure (CAD-PS) debt financing. The final interest rate on bond repayment came in lower than budgeted which resulted in savings of $1 million for the first full repayment year. The annual debt repayment was budgeted at $3.8 million which is now $1.6 million in fiscal year 2023-24 with full payments of $2.8 million beginning in fiscal year 2024-25. Additionally, the revised forecast includes adjustments to future capital expenditures to better align with the City’s ability to deliver parking structure maintenance projects. In 2018, a Capital Asset Management Plan was completed and provided a 10-year maintenance plan for the structures. The plan needs an update to reflect specific projects completed since 2018 and to ensure estimated costs reflect current market conditions. Associated costs to implement the recommended projects in the plan will be re- programmed into the forecast once the update is complete. The long-term forecast also includes the Budget Report Pg. 30 Page 118 of 241 Enterprise Funds: Parking requested budget changes to increase staffing for the Mobility Services restructuring and to increase the credit card merchant fees. The Mid-Year Budget review for the Parking Fund forecasts a stable fund with sufficient revenue to cover anticipated operating costs and debt service. Table 30 - Parking Fund Five Year Forecast (A) Actual 2022-23 (B) Budget 2023-24 (C) Mid Year Revised 2023-24 (D) Forecast 2024-25 (E) Projected 2025-26 (F) Projected 2026-27 (G) Projected 2027-28 Revenue 1 Charges for Service 2 46401/46402 - Parking Meters 2,574,431 4,876,000 4,876,000 4,936,800 4,936,800 4,936,800 4,936,800 3 46403 - Parking Structures 1,224,458 3,242,100 2,316,100 1,805,400 3,388,400 3,840,653 3,852,272 4 46404 - Long Term Parking 700,873 695,300 695,300 766,300 720,800 727,500 738,200 5 46405 - Parking In-Lieu 23,824 23,824 23,824 23,824 23,824 23,824 23,824 6 46406 - City Employee Parking 82,705 - 89,760 89,760 89,760 89,760 89,760 7 44204 - Other Rent & Lease Revenu 698,623 456,300 474,200 475,500 479,600 483,900 504,400 8 Total Charges for Service 5,304,913 9,293,524 8,475,184 8,097,584 9,639,184 10,102,437 10,145,256 9 Total Citations and Fines 1,369,078 852,100 1,050,010 1,050,010 1,160,622 1,160,622 1,160,622 10 Total Other Revenue 1,291,192 57,700 175,800 76,800 30,000 34,000 40,000 11 Total Revenue without Debt Financing 7,965,184 10,203,324 9,700,994 9,224,394 10,829,806 11,297,059 11,345,878 12 Proceeds from Debt Financing - 46,315,169 47,000,000 - - - - 13 TOTAL REVENUE 7,965,184 56,518,493 56,700,994 9,224,394 10,829,806 11,297,059 11,345,878 14 EXPENDITURES 15 Operations 16 Total Salaries and Benefits 1,690,052 1,922,947 2,016,191 2,105,636 2,174,313 2,247,398 2,319,373 17 Total Contract Services 794,078 895,746 794,078 607,661 625,891 644,668 664,008 18 Total Other Operating Expenditures 769,146 703,126 465,236 694,888 720,073 741,675 763,926 19 Total Operating Expenditures 3,253,276 3,521,819 3,275,505 3,408,185 3,520,277 3,633,741 3,747,307 20 Total Capital Asset Expenditures 1,936,247 48,594,961 59,498,290 1,382,467 1,631,665 1,702,292 1,107,612 21 Total Debt Service Expenditures 819,618 4,195,421 2,508,307 3,827,322 3,832,523 3,847,476 3,843,068 22 Total Transfers to / from Other Funds 1,263,622 1,387,281 1,387,281 1,421,842 1,478,433 1,537,771 1,599,991 23 TOTAL EXPENDITURES 7,272,763 57,699,482 66,669,383 10,039,817 10,462,898 10,721,280 10,297,978 24 CalPERS Payment (ADP)61,003 61,003 61,003 61,003 61,003 61,003 25 Total Expenditures (After CalPERS ADP 7,272,763 57,760,485 66,730,386 10,100,820 10,523,901 10,782,283 10,358,981 26 Working Capital - Beginning 13,129,008 13,821,428 13,821,428 3,853,039 3,037,616 3,404,524 3,980,304 27 Change in Financial Position 692,421 (1,180,989) (9,968,389) (815,423) 366,908 575,779 1,047,901 28 Working Capital - Year End 13,821,428 12,640,439 3,853,039 3,037,616 3,404,524 3,980,304 5,028,204 29 Operating Reserve (20%)814,579 1,543,448 1,156,762 1,447,101 1,470,560 1,496,243 1,518,075 30 115 Pension Trust Fund - 61,446 61,446 61,446 61,446 61,446 61,446 31 Unreserved Working Capital Year End 13,006,849 11,035,545 2,634,830 1,529,069 1,872,518 2,422,614 3,448,684 2023-25 Financial Plan Budget Report Pg. 31 Page 119 of 241 Enterprise Funds: Transit C4: TRANSIT FUND Revenue The City secured $12.4 million in American Rescue Plan Act (ARPA) funding for operational costs for the Transit Fund. The $12.4 million was divided equally across three fiscal years beginning in FY 2022-23. Reimbursement from the ARPA funding for operating costs incurred this fiscal year has not occurred, so it is not reflected in the table below. Reimbursement in federal funds expended on capital projects has occurred but was booked into Other Revenue / Interest, hence the significant difference between budget and actuals. State revenue is on track as budgeted since disbursement of funds occurs quarterly. Bus fare, which constitutes fares paid on bus, pass purchases, and revenue from the City’s agreement with Cal Poly, is tracking slightly above budgeted amounts. This is because Cal Poly’s agreement is billed and paid at the beginning of each quarter. Other Revenue / Interest is tracking high even when adjusted for the incorrectly programmed federal funds because interest on investment accrued so far is higher than anticipated. Table 31 - Transit Fund Revenue Operating Expenditures Salaries expenditures are tracking high because the interim Transit Manager stayed on this fiscal year to help onboard the new Mobility Services Business Manager. Contract Services expenditures are tracking high because of open purchase orders for transit operations and maintenance services, as well as the fuel services contract. Maintenance costs this fiscal year are higher than anticipated due to the aging fleet operated by SLO Transit. Over half of the active fleet is at or beyond the 12-year useful lifespan standard used by the federal government. Fuel costs are also higher than anticipated due to a continuing volatile global market, increase in diesel taxes, and restoration of services which occurred in October 2023. Funds were transferred from another operating line item to cover increased maintenance and fuel costs. The transfer is cost neutral and does not affect staffing line items. Revenue Type 2022-23 Actual Budget YTD Actuals % Received Midyear Revised Budget Total Midyear Changes 1 Federal 4,083,165 7,571,830 631,726 8%7,571,830 - 2 Local (Bus Fare)806,521 990,000 477,543 48%990,000 - 3 Other Revenue/ Interest Revenue 446,998 13,579 59,918 441%13,579 - 4 State 379,078 3,179,564 1,549,497 49%3,179,564 - 7 Total 5,715,762$ 11,754,973$ 2,718,684$ 23%11,754,973$ -$ FY 2023-24 Budget Report Pg. 32 Page 120 of 241 Enterprise Funds: Transit Table 32 - Transit Fund Operating Expenditures Mid-Year Budget Changes Transit is requesting an update to staffing costs as part of the new Mobility Services Division reorganization. Transit will split direct costs of the new Mobility Services Deputy Director and Mobility Services Business Manager positions as well as costs for an existing Administrative Assistant position. At budget adoption, the Transit Fund budgeted 100% for both the Mobility Services Deputy Director and Mobility Services Business Manager positions but will realize a savings of an estimated $148,431 this fiscal year by allocating positions across the three programs. See the Parking Fund Summary, Section 5 above, for more information. Transit is also requesting a transfer of funds of $58,253 from Other Contract Services to temporary salaries to cover staffing costs for the interim Transit Manager. The interim Transit Manager was not anticipated to continue working through this fiscal year but stayed on to help on board the new Mobility Services Business Manager. Table 33 - Transit Fund Budget Requests Budget Request Current Amount Budgeted Amount Requested New Total Regular Salaries and Benefits $456,758 -$148,431 $308,327 Temporary Salaries $1,000 $58,253 $59,253 TOTAL $457,758 -$90,178* $367,580 *Negative value indicating this is an appropriation of budget back to fund balance. Long Term Forecast The Transit program was approved to extend the existing transit operations and maintenance services agreement with Transdev for an additional two years and to include hiring incentives for drivers. Staff is in negotiations and will have an amendment to the Transdev agreement executed early 2024. Annual contract cost increases will be included in the fund forecast for Supplement. The City’s two-year agreement with Cal Poly for transit services expires at the end of this fiscal year. Staff will begin negotiations in the new calendar year with an expectation of executing an agreement in Spring 2024. In July 2023, staff received approval to issue a purchase order for six additional battery electric buses (BEBs). The buses have an anticipated delivery date of Spring 2025 and an in-service date of fall 2025. The two BEBs currently operated by the City will be monitored to determine electrical charging needs and associated costs so that utility services expenses can be adjusted accordingly. Transit Fund Operating Expenditures FY 2022-23 Actual Budget Year-to-date Actual % Expended 1 Salaries 142,243$ 337,815$ 173,342$ 51.3% 2 Retirement/Benefits 18,121$ 74,554$ 41,448$ 55.6% 3 Contract Services 2,986,398$ 4,487,341$ 3,337,230$ 74.4% 4 Other Operating Expenditures 397,917$ 410,200$ 349,227$ 85.1% 5 PERS Unfunded Liability 35,615$ 45,388$ 44,728$ 98.5% 6 Transfers Out 365,544$ 463,491$ 231,746$ 50.0% 7 Total 3,945,838$ 5,818,789$ 4,177,720$ 71.8% FY 2023-24 Budget Report Pg. 33 Page 121 of 241 Enterprise Funds: Transit The Transit program also finalized the Transit Innovation Study in January 2024 and will submit Capital Improvement Plan (CIP) project requests at Supplement to implement specific recommendations. Table 34 - Transit Fund Five Year Forecast (A) Actual 2022-23 (B) Budget 2023-24 (C) Mid Year Revised 2023-24 (D) Forecast 2024-25 (E) Projected 2025-26 (F) Projected 2026-27 (G) Projected 2027-28 REVENUE 1 Charges for Service 2 46601 - Bus Fare 206,521 240,000 240,000 250,000 260,000 260,000 260,000 3 46602 - Cal Poly Transit Agreement 600,000 750,000 750,000 750,000 772,500 795,675 819,545 4 Total Charges for Service $806,521 $990,000 $990,000 $1,000,000 $1,032,500 $1,055,675 $1,079,545 5 Other Revenue 6 44101 - Interest on Investment 117,310 13,579 13,579 13,851 32,815 27,131 43,472 7 44107 - Investment FMV (17,944) - - - 8 44310 - Miscellaneous Revenue 3,449 - - - - - - 9 45208 - TDA Revenue (60,272) 2,727,295 2,727,295 2,809,114 2,893,387 2,980,189 3,069,594 10 45209 - STA Revenue 430,628 443,547 443,547 456,853 470,559 484,676 499,216 11 45215 - State of Good Repair (SGR)8,722 - - - 12 45211 - Other State Grants - 8,722 8,722 8,722 8,722 8,722 8,722 13 45216 - Low Carbon Operation Revenue 344,183 - - - 14 45302 - FTA 5307 (Capital)1,339,692 3,471,830 3,471,830 3,575,985 3,647,505 3,720,455 3,794,864 15 45303 - FTA 5307 (Preventative Maint.)- - - - 210,765 214,980 219,280 16 45304 - FTA 5307 (Operating)2,743,473 - - - 1,694,054 1,727,935 1,762,494 17 45305 - Other Federal Grants - 4,100,000 4,100,000 4,100,000 - - - 18 Total Other Revenue 4,909,241 10,764,973 10,764,973 10,964,525 8,957,807 9,164,087 9,397,641 19 Total Revenue $5,715,762 $11,754,973 $11,754,973 $11,964,525 $9,990,307 $10,219,762 $10,477,187 20 EXPENDITURES 21 Total Salaries and Benefits $195,979 $457,758 $367,579 $326,312 $333,901 $340,348 $346,830 22 Contract Services 23 61011 - Maintenance 348,373 255,000 255,000 265,000 283,550 303,399 324,636 24 61013 - Other Contract Services 229,164 963,803 905,550 1,011,993 1,062,592 1,115,722 1,171,508 25 61016 - Purchased Transportation 2,387,952 3,078,597 3,078,597 3,693,446 3,863,962 3,979,881 4,099,277 26 62504 - Fuel 365,359 350,000 350,000 385,000 385,000 385,000 385,000 27 Total Contract Services 3,330,848 4,647,400 4,589,147 5,355,439 5,595,104 5,784,001 5,980,422 28 Total Other Operating Expenditures 31,425 125,713 125,713 124,513 124,513 128,248 132,095 29 Total Capital Asset Expenditures 2,430,996 5,300,669 5,300,669 3,794,674 4,260,629 232,295 4,152,812 30 Total Transfers to / from Other Funds 365,544 463,491 463,491 477,396 491,718 506,469 521,663 31 Total Expenditures 6,354,792 10,995,030 10,846,599 10,078,333 10,805,865 6,991,361 11,133,821 32 CalPERS ADP 12,555 12,555 12,555 12,555 12,555 12,555 12,555 33 Total Expenditures (After CalPERS ADP)6,367,347 11,007,585 10,859,154 10,090,888 10,818,420 7,003,916 11,146,376 34 Working Capital - Beginning 2,875,428 2,236,399 2,236,399 3,144,773 5,030,965 4,215,407 7,443,808 35 Change in Financial Position (639,030) 759,943 908,374 1,886,192 (815,558) 3,228,401 (656,635) 36 Working Capital - Year End 2,236,399 2,996,342 3,144,773 5,030,965 4,215,407 7,443,808 6,787,173 37 Operating Reserve (20%)711,650 1,046,174 1,016,488 1,161,253 1,210,704 1,250,519 1,291,869 38 Unreserved Working Capital Year End 2,948,049 4,042,516 4,161,260 6,192,218 5,426,110 8,694,327 8,079,043 2023-25 Financial Plan Budget Report Pg. 34 Page 122 of 241 Department Updates Section D: Department Performance Measure and Work Program Updates Budget Report Pg. 35 Page 123 of 241 Department Updates – Administration and IT Administration & IT Department Performance Measure Update Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid-Year Provide City-wide communications to the community. Strategic Goal: Citywide Communications Open City Hall Participant Satisfaction Rating 94% 93% 92% # of Pageviews for City News Pages 300,000 350,000 60,215 8 # of news email subscribers 3,400 4,500 3,438 Provides reliable IT resources to the organization and community. Strategic Goal: Information Technology Maintain City Network Reliability Uptime Status 99.9% 99.9% 99.9% Data backed-up in Terabytes 9 173 173 173 Number of GIS layers maintained 915 920 920 Economic Stability Strategic Goal: Economic Recovery and Stability Contacts with businesses regarding starting, expanding, and/or staying in the City 99 75 48 One-time funds used for direct aid to local businesses and non-profits $495,000 10 $175,000 $350,000 11 Supports our commitment to sustainability and provides open space resources to the community. Strategic Goal: Climate Action, Open Space, and Sustainable Transportation # of Green Team Meetings 10 10 5 # of Open Space Conservation Plans that will guide the long-term protection and stewardship of natural resource values while guiding appropriate public use 1 1 1 Strengthens the City’s commitment to advancing Diversity, Equity and Inclusion Strategic Goal: DEI # of City-wide DEI Trainings Offered 3 10 3 12 # of DEI Newsletters for Staff 1 6 3 Funds for High-Impact DEI Grants Awarded $300,000 13 $150,000 $150,000 8 Last year, we released more high-profile news than we have this year. However, a review of previous years shows that this year’s actual pageviews is on par or even higher than similar years when we’ve released more typical news. 9 Data previously measured in gigabytes; 1 terabyte (TB) equals 1,000 gigabytes (GB). 10 Includes one-time DEI Business Grants which expanded direct aid administered to the community. 11 Includes $225,000 for Buy Local Bonus, $25,000 for Childcare Grants and $100,000 for PCC grants. 12 Although fewer trainings have occurred, the trainings offered have allowed for larger numbers of staff to attend totaling 52 this year with more planned in 2024. 13 FY 2022-23 High Impact Grants include $150,000 from the missed grant cycle in FY 2021-22. Budget Report Pg. 36 Page 124 of 241 Department Updates – Administration and IT Work Program Evaluations City Administration The first half of the fiscal year was a busy one for the Communications Program. The team sent out more than 280 news bulletins (e-notifications) and saw an increased number of people who participated on Open City Hall during this period. The number of visitors who participated in 11 surveys on Open City Hall has been steadily increasing. The surveys had 3,769 visitors and 2,483 responses for a 66% response rate. The survey with the highest response rate was the Park Local Program survey (of the 1,173 visitors to that survey, 88% responded). While the overall satisfaction rating of Open City Hall has declined slightly from 93% to 92%, analysis determined this was mostly dissatisfaction with the new demographic questions and with parking services/rates rather than the survey tool itself. The Communications Program also provided additional support to the Parking Services team during this time period due to the increased need for communications around parking changes and rates. The Communications Program will continue to support Parking Services and the Mobility Services Division of Public Works over the next six months by supervising a contract for an in-house Communications Coordinator. The Communications Program will also work with the Office of Sustainability and Natural Resources on a Sustainable SLO campaign and with the Office of Diversity Equity and Inclusion to begin implementing the proposed DEI Strategic Plan, pending adoption by City Council. The City’s legislative Program advocated for the City’s interest on multiple items including support for ACA 1, which if approved could help the City fund affordable housing. Staff presented the full 2023 State Legislative Summary to Council on January 9, 2023. Several grants have recently been awarded to the City and over the next six months staff will be working with the City’s contracted grant writer on a training to further educate staff on the grant application and support process. Staff are also preparing for the 2024 Community Academy which is planned to start in April 2024 with the application period opening in late January. Cultural Activities The City continues to support the City-County Library and the Performing Arts Center (PAC). The City provides an annual contribution to the operating costs and funds various capital improvements for the library. The City is also a partner with Cal Poly and the Foundation for the Performing Arts (FPAC) in the operation of the Performing Arts Center. Operations are overseen by the Performing Arts Commission, with the Mayor and the City Manager serving as the City's representatives. Administration staff and the rest of the PAC partners are working on updating the operating agreement to reflect current operations and respond to anticipated industry practices & local market conditions. Economic Development The Economic Development & Tourism program is a major contributor to the Economic Resiliency, Cultural Vitality & Fiscal Sustainability Major City Goal. Currently all tasks and goals are ahead of or on schedule unless otherwise noted. The department reorganization is progressing as planned. The key programs including the Downtown activation programs, development of the new ARTober program, the expansion of the Buy Local Bonus and Eat Local Bonus programs, and additional childcare grants are all proceeding as anticipated. Diversity, Equity, and Inclusion (DEI) The Office of Diversity, Equity, and Inclusion (DEI) leads the implementation of DEI initiatives in collaboration with various City departments. For the last couple of months, the Office of DEI has been diligently working in developing the City’s first DEI Strategic Plan, which included a robust community engagement process from September to November consisting of a community wide vision survey, Budget Report Pg. 37 Page 125 of 241 Department Updates – Administration and IT workshops in English and Spanish, and one-on-one interviews with community leaders. The Office of DEI is scheduled to present to Council the complete strategic plan on February 20, 2024. Likewise, the Office of DEI moved forward the HRC recommendations on the 2023-2024 DEI High Impact Grant Program and received City Council approval for a total of eight (8) non-profit organizations to advance DEI initiatives in the community. Internally, the Office of DEI is in the process of rolling out a new DEI Leadership Training for all staff with an accompanying DEI Language & Resource Guide, and the DEI Employee Committee continues to be more involved in community activities and to address internal departmental projects and activities. Sustainability & Natural Resources The Office of Sustainability & Natural Resources leads the implementation of open space conservation and planning, climate action, creeks and watershed protection, and community partnerships. Since the beginning of the fiscal year, key activities have included continued open space protection efforts including the completion of a suite of open space easements for the Froom Ranch Specific Plan area, the adoption of a revised approach for new buildings decarbonization and a key study session on options for addressing existing buildings, the award of the $400,000 Buildings UP prize through the federal Department of Energy, the inclusion of the City of San Luis Obispo by the Carbon Disclosure Project as an “A-List City”, continued implementation of recovery actions following last winter’s storm damage to local creeks and tributaries and last fall’s Lizzie Fire, and ongoing support, partnership, and work towards updates of agreements with numerous community partners. Community Promotion The Community Promotion work program, directed by the Promotional Coordinating Committee (PCC) is directly tied into the work of the Office of Economic Development & Tourism and has implemented several programs to enhance the quality of life for residents and the experience for visitors in our community. Key program highlights include the community promotions grant programs (Cultural GIA and Cultural Arts & Community Promotions) which awarded $100,000 total to 23 local nonprofit organizations for programs and activities in FY24, the continued development and implementation of the Neighborhood campaign including maps and promotional resources to support the economic vitality of business areas downtown and beyond, the oversight of the Support Local campaign including the Buy Local Bonus and Eat Local Bonus promotions, and the continued promotions of the arts including the completion of the Art Starts With campaign and the development of ARTober and Piano in the Plaza. Tourism Business Improvement District (TBID) Program The TBID, through Visit San Luis Obispo continues to promote travel to and within San Luis Obispo including the implementation of the comprehensive Tourism Marketing and Business Plan resulting in overnight stays in the city. The TBID is actively implementing a robust paid, owned and earned program inviting visitors to the city mostly from drive markets statewide as well as fly-markets. While visitation to the city has begun to slow somewhat when compared to the banner year in FY23 resulting in a minor dip in occupancy and TOT, the City did maintain the collection of $1 million in Transient Occupancy Tax each month during the first quarter of the year. A key program highlight to-date the fiscal year is the launch of the redesigned VisitSLO.com – the site was a year in development. The TBID is anticipating a typical slowdown in the shoulder season and will bring back the Mid-Weekend Spring Promotion in February – March 2024 to offset those impacts. Downtown Business Improvement District (BID) Program The Downtown BID provides the resources to Downtown SLO to provide ongoing activation and placemaking activities in the Downtown including Farmers’ Market, Concerts in the Plaza and the Budget Report Pg. 38 Page 126 of 241 Department Updates – Administration and IT Holiday Parade. In additional to the traditional activities the City has also partnered with the BID to activate store fronts, add additional ambassadors and provide additional activations. City staff have also worked closely with DSLO in the selection and onboarding of the new CEO. City Clerk The City Clerk’s office has been active throughout the first half of 23-24 on the implementation of hybrid meetings for City Council and transitioning Advisory Bodies into our agenda management system Escribe. Ten of the sixteen Advisory Bodies are now using Escribe to produce their agenda packets. Since July 1st, the department has received and processed 171 public records requests which is consistent with past request rates and for other benchmark cities. The Clerk’s office prepared agendas for 16 City Council meetings, processed 176 Council Agenda Reports and prepared a total of 19 agendas and packets for the Planning Commission, Architectural Review Commission, Cultural Heritage Committee, Human Relations Committee, and Tree Committee. IT - Network Services This Fall, collaboration with Cal Poly concluded in the successful completion of the KVEC Radio Tower construction project. Enhancements and expansions were made to the site, greatly amplifying radio coverage capabilities. The Control Systems Administrators continued their role in partnering with Utilities for the construction of a new lift station at Calle Joaquin. Their responsibilities encompassed overseeing the design, installation, and commissioning of SCADA systems, ensuring seamless operations at the facility. Throughout the past six months, the IT Help Desk managed and resolved a total of 1,591 support tickets. These tickets encompassed a wide spectrum of support activities, including hardware and software installations, computer upgrades, and troubleshooting tasks. IT - Information Services During the recent Lizzie Fire emergency management and recovery efforts, the GIS Team played a pivotal role by collecting data, including fire perimeter details and impacted properties. This contribution significantly supported the recovery process. In addition, the GIS Team marked Geography Awareness Week and GIS Day on November 15th, 2023, commemorating these occasions with various activities. Simultaneously, the Oracle Team is actively engaged in crafting a comprehensive program calendar for 2024. This calendar will highlight key milestones for the upcoming year and incorporate the prioritization framework developed earlier this Fall. Budget Report Pg. 39 Page 127 of 241 Department Updates – City Attorney City Attorney Performance Measure Update Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid-Year 14 Timely and Responsive legal advice and support Strategic Goal: Department Objectives Administrative Citation Appeals Received by the City 110 120 56 Appeals closed without need of a hearing 15 23 25 21 City assisted corrections to defective appeals to allow access to hearing 6 15 9 City facilitated hearings on the record without need for personal appearance by Appellant 35 30 14 # of hearing days scheduled 16 1817 12 6 Legal Training & Compliance Strategic Goal: Department Objectives # of Council, Staff, and Advisory Body legal trainings, legal updates, and compliance advisory sessions 8 18 12 3 Municipal Claims, Litigation & Prosecution Management Strategic Goal: Department Objectives Percentage of Claims Resulting in Litigation 7.8%19 <5% 3.6% Liability Claims Against the City Reviewed/Managed 77 70 28 Number of multi-count complaints filed for misdemeanor municipal code violations 20 - 35 20 14 Projected actual as of 12/31/23. 15 Closed in some way that did not include a decision being issued (e.g., withdrawn by appellant, untimely filed, voided by the issuing department) 16 If more than one hearing officer convened hearings on the same day, those are counted separately. 17 A hearing officer’s preference for less appeals heard on a single day led to more overall hearing days needing to be scheduled. 18 Onboarding of multiple staff members and an extended leave of absence made it difficult to prioritize time for the preparation of training materials. 19 Of the six claims that went to litigation, one is a private matter in which the City was named due to plaintiff’s misunderstanding of HASLO and was dismissed; for two, the City is indemnified under terms of either an event permit or a construction contract; the others are a personnel matter, a trip and fall at a City park, and an allegation that code enforcement action reduced the sale price of a homeowner’s property, which the City assesses as meritless. 20 New measure being tracked due to rise of volume and importance to the community. Budget Report Pg. 40 Page 128 of 241 Department Updates – City Attorney Work Program Evaluations City Attorney Legal Advice and Assistance. This has been a claims-and-litigation-intensive year to date, with litigation defense, settlement negotiations, and discovery related activities consuming significant resources and demanding coordination and contributions from interdepartmental staff and leadership throughout the organization. The highest resource demand cases have been: the Langley federal court matter, alleging misapplication of evolving laws surrounding occupation and storage of property in public spaces by unhoused individuals; the Wichman matter, a meritless, but persistent, federal court action by the relatives of Eddie Giron, arising out of his suicide following his murder of SLOPD Officer Luca Benedetti in the course of an investigation into a series of thefts by Mr. Giron; two related state and federal court Orcutt actions, alleging misconduct by a City-employee witness and City investigators arising out of the investigation and arrest of the plaintiff for allegedly making racist threats against real property managers and real estate agents (the underlying criminal case was ultimately dismissed by the DA and the City prevailed at both trial and appellate courts in both the state and federal courts and is seeking to recover fees in the state court action); the Littlejohn matter alleging violations of civil rights and diminished property value related to a City code enforcement inspection; several personal injury or wrongful death cases arising out of trip and falls or traffic collisions occurring on City streets and sidewalks; several property damage claims arising from flood damages to private properties; a California Voting Rights Act demand that the City transition to district-based elections and related settlement negotiations; a receivership action filed to remediate serious health and safety concerns on a private property located at 48 Prado Road; a code enforcement action and related administrative appeals and a writ filed by the owner of 4080 Horizon related to violations of creek regulations; several personnel and labor negotiations and grievance matters; and evaluation of a successful legal challenge to the City of Berkeley’s electric building regulations and responsive actions to suspend and amend City ordinances, pending resolution of litigation against Berkeley. Additionally, City Attorney staff has provided legal support to staff on various Capital Improvement, real property, community partnership and development review matters, including: mediation of development agreement disputes arising out of the San Luis Ranch and Avila Ranch project approval implementations; negotiations regarding the implementation of the 600 Tank Farm project and the Tank Farm Roundabout improvements; objections to the City’s application of housing and ADU laws, including SB 9, Housing Accountability Act and Density Bonus Law amendments; updates to various affordable housing agreements; negotiation of Mid-Higuera Bypass easements and Froom Ranch easements necessary for annexation; assistance with negotiation of Acquisition Agreements with East Airport Annexation Area, necessary for participation in the SCIP funding program; acquisition of 1106 Walnut and 1166 Higuera properties for City use; legal advice related to Welcome Home Village, HomeKey, and City safe parking projects; Surplus Land Act compliance issues; and non-profit partner agreements, including SLOMA, SLO Rep, HASLO, TMHA, People’s Self Help Housing, and the Downtown Association. In the coming months staff will be working to defend and/or resolve outstanding claims and litigation matters, provide legal support to collaborative regional solutions to homelessness, provide training to staff on emerging and evolving development, public safety, public contracting, tax-and-fee, and housing laws, conclude code enforcement matters affecting public and environmental safety and neighborhood wellness, conclude outstanding personnel matters, update City contract templates, and provide legal support for and conclude right of way acquisitions necessary to implement important public and private development projects. Budget Report Pg. 41 Page 129 of 241 Department Updates – City Attorney Administrative. During the first half of the fiscal year, the City Attorney’s Office has worked to fill vacancies in support positions created by two resignations near the start of the year. The Legal Assistant I recruitment was a success, and the new staff member in that position is learning quickly and contributing to important projects, like the complete overhaul of the department’s task management system (an effort conceived and led by our other legal assistant who has only been in position since April). The first Paralegal recruitment did not result in a hire, so the second attempt is being held open longer than usual (opened just before Thanksgiving and will close near the end of January) to maximize the potential for a positive outcome. During this transition period, remaining staff have redistributed the workload and continue to complete their support of discovery and claim responses, coordination of the administrative citation appeal and criminal misdemeanor complaint processes, support of the attorneys and Human Resources staff in multiple personnel matters, and allocation of review and production of records for requests under the California Public Records Act. The Paralegal vacancy has had the biggest impact on review and production of records since being lead on those duties are a large part of that position’s assignments. However, our newest staff members (both legal assistants) have taken on two of the most voluminous requests (one with an initial batch of over 600,000 potentially responsive records, now down to 11,000 after months of work, and the other with an initial batch of 180,000 items) freeing up other staff members to focus on other voluminous and time intensive requests. The biggest administrative projects planned in the department for the second half of the year are the review of approximately 140 boxes of paper records being held in storage (to scan documents for retention or request destruction for documents overdue for processing) and coordination with criminal justice and social services partners on the processing of misdemeanor citations. Since the Police Department hired a team of Community Service Officers to patrol downtown, the number of citations issued for violation of the municipal code has doubled. These citations are issued to address criminal misdemeanor activities impacting the experience and perception of safety in the downtown but can also be a tool for City Attorney’s Office staff, in collaboration with community partners, to connect more effectively those in need with supportive and rehabilitative services. Along with working to make the misdemeanor complaint process more effective and efficient, staff will also be moving it from a largely paper-based process to a digital one, an effort begun earlier in the year, but requiring correction of technical issues and further coordination and refinement of processes for receiving citations from Police Records and for filing complaints with the court. Budget Report Pg. 42 Page 130 of 241 Department Updates - Finance Department Finance Department Performance Measure Update Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid-Year Enables & enhances transparency, accountability & integrity. Strategic Goal: Fiscal Policies # of calendar days following year-end until ACFR is issued 168 170 170 # of audits/reviews conducted/ # of additional agreed upon procedure audits performed 2/2 2/2 2/2 Protects & prudently manages its financial resources. Strategic Goal: Fiscal Policies # of funds within fund balance requirements/ total funds with fund balance requirements 8/8 8/8 8/8 Net annual direct debt per capita (General Fund 21) $395 $395 $395 Twelve-month total rate of return/City portfolio 22 0.76% 3% 3% Work Program Evaluations Finance Administration Finance Administration oversees the management and administration of the City's finance operations. The Division includes the Finance Director, a half-time Administrative Assistant (supplemental through the end of FY 2023-24), and a half-time Financial Analyst/Oracle Subject Matter Expert (currently vacant). On September 13, 2023, the City officially closed on a lease revenue bond financing for the Cultural Arts District Parking Structure; the closing was the culmination of many months' worth of work by staff within the Finance Department as well as staff from other departments. In addition, the Department continues to have a significant workload associated with recovery from the severe winter 21 The California Government Code provides for a legal debt limit of 3.75% of assessed valuation. The City’s debt management policy, however, sets a more restrictive debt limit of 2% of valuation. This equates to a legal debt limit per capita of $8,500 and a City policy per capita limit of $4,500. The City remains well below its per capita limit. 22 Based on the June 2023 Investment Report. The City aims for a long-term rate of return of 3%, but market vola�lity can cause swings from year to year. The 0-5 Treasury Index measured a twelve-month rate of return of 0.42%; therefore, the City’s por�olio performed slightly beter than the index in FY 2022-23. As a government en�ty, the City’s primary investment objec�ve is to achieve a reasonable rate of return on public funds rather than the maximum genera�on of income, which could expose the City to unacceptable levels of risk. Budget Report Pg. 43 Page 131 of 241 Department Updates - Finance Department storms in January and March 2023, which have resulted in an estimated $35 million of unanticipated costs to the City, related to emergency protective measures, debris clean up, and work to permanently repair damages to the public right of way and City infrastructure. Both the lease revenue bond financing and work with FEMA to seek reimbursement for unanticipated storm costs has taken attention away from continuous process improvements, but the Department has remained on track in addressing core services and objectives. In FY 2022-23, the Department kicked off an organizational assessment to determine the most appropriate organizational structure for the Department, given current needs. The assessment is also intended to provide greater flexibility in the assignment of work, as well as opportunities for staff development. The assessment is close to wrapping up and has resulted in the reclassification of positions as noted below, to enable the Department to better support the needs of the City organization. The department currently has a half-time Financial Analyst for Oracle support. This position does not provide sufficient capacity to make timely progress in addressing the configuration changes needed to achieve desired compliance or system enhancement requests. These activities will continue to be delayed, particularly as the position is now vacant and recruitment of a half-time resource with the necessary skills and knowledge is unlikely in the current job market. Budget The Budget division coordinates and oversees of the City's annual budget, quarterly financial reports, and two-year financial plan development. The budget division has remained nimble over the last several years of economic volatility with careful budget management and fiscal forecasting. The City Council adopted the 2023-25 Financial Plan in June 2023. In mid-September, the Principal Budget Analyst moved into a new position in City Administration but has continued to support the Finance Department on critical budget related tasks. A new Principal Budget Analyst joined the team in mid- January and is getting up to speed. Revenue Management The Revenue Management division oversees the collection and accurate recording of the City’s fee and tax revenues. As part of the broader organizational assessment, the division recently reclassified one of its Accounting Assistant positions to a Finance Cashier which will be primarily focused on receiving payments, responding to customer inquiries, and assisting other departments will billing. This new position was filled in January. The second Accounting Assistant is planned to be reclassified to a Financial Specialist which will have responsibility for more advanced customer inquiries, monitoring the many functions of the Revenue Management division to ensure that things are being done both in a timely and accurate manner and assist the Financial Analyst with long-term projects that will improve the division. The division has not had consistent and complete staffing for a year and once the team is fully staffed, it will focus its efforts on business license and tax certificate enforcement. This includes enforcement of unregistered short-term rentals. Purchasing The Purchasing division coordinates the City’s competitive bidding and contract routing procedures and in the first half of FY 2023-24 has posted 21 formal requests for proposals and routed 139 contracts. The division reviews and audits all City purchase orders and contracts for policy compliance and has processed 1,824 purchase orders in the first half of FY 2023-24. In addition to day-to-day duties, the division is also responsible for leading documentation efforts related to unbudgeted costs incurred due to the 2023 January and March storms. The storms caused significant damage to City infrastructure, resulting in an estimated $35 million of costs. The Financial Analyst in Purchasing is currently working with a disaster recovery consultant that is providing technical assistance and has broken the damages into 67 projects to be submitted to FEMA and CalOES for review and consideration of reimbursement (due to Federal and State emergency declarations, the City may be able to secure reimbursement for a maximum of 93.75% of eligible expenses). As of the end of 2023, the City has submitted 14 projects Budget Report Pg. 44 Page 132 of 241 Department Updates - Finance Department for review by FEMA and expects to have an additional five projects submitted in January. Significant delays have occurred due to a lack of clarity from FEMA about the information required and FEMA Program Delivery Manager (PDMG) turnover, and we expect these challenges to continue. The division is also continuing to work with FEMA to obtain reimbursement for COVID-19 expenditures and has submitted $646,830 in costs associated with the pandemic response. The Financial Specialist position was filled in December 2023 after having been vacant since January, and this additional capacity will enable the division to do more analysis on purchasing and procurement to enable the City to achieve maximum value for its purchases. Accounting The Accounting division has completed the preparation of the audited financial statements for FY 2022- 23 and has, again, submitted the report to GFOA for the Excellence in Financial Reporting Award. The payroll function issued all W2s and year-end tax reports timely. Other accounting activities include the preparation of the annual Cost Allocation Plan and supporting departments in processing vendor payments. The division also assisted with the issuance of the CADPS bonds and associated implications on the City’s financial statements and has been continuing to support storm project accounting. As part of the broader organizational assessment, the Accounting Manager/Controller position was reclassified to Deputy Director of Finance/Controller, as it was determined that the position was performing duties similar to those performed by other Deputy Director level classifications in the City organization. Support Services & Non-Departmental Expenses Support Services and Non-departmental divisions are in place to help effectively budget and account for Citywide costs not associated with a specific operating program or project. Both elements are generally on track in the current year, but the Non-Departmental Expenses budget will be adjusted to account for an increase in credit card merchant fees. The program budget is primarily made up of contingency budget that is only activated when a department is faced with salary cost increases due to bargaining unit results, minimum wage increases, or unexpected vacation buyouts that cannot be absorbed within the department's appropriated budget. The contingency amount is determined based on Council's approved parameter amounts. Budget Report Pg. 45 Page 133 of 241 Department Updates – Human Resources Human Resources Department Performance Measure Update Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid-Year Integrated HR Services (Strategic Goal) Average days between injury and Workers’ Compensation claim filed. 4 3 4 Achieved lower severity of Workers’ Compensation claims than the risk pool Yes Yes Yes Annual liability claims payment under the Self-Insured Retention amount. No Yes Yes Employee Development & Growth (Strategic Goal) Percentage of On-Time Employee Performance Evaluations 92% 95% 98% Percentage of Internal Promotions 35% 40% 45% Training Sessions Coordinated 15 20 8 Engaged and Aware Culture (Strategic Goal) Number of Policies Communicated 80 75 88 Informational Sessions Coordinated 266 200 123 Work Program Evaluations Human Resources Administration Human Resources plays a pivotable role providing comprehensive organizational support in various domains, including benefits administration, risk management, compensation, recruitment, labor relations, performance management, training and development, and legal compliance. While continuing to meet the needs of the organization, the Human Resources team has experienced instability in staffing levels within the department. All employees within the department have been in their role for 2.5 years or less and the HR Manager position remains vacant despite multiple recruitment attempts. Additionally, one HR Specialist position is vacant following an internal promotion. The department continues to experience a noticeable increase in the volume of recruitments, labor issues, and performance management issues. This is in part due to the increased number of positions added over the last two years, the impact of the Great Reshuffle, the dynamic and changing workforce, and other external factors. Additionally, there is an increased level of requests for classification review, leaves of absence, disability accommodation, and benefits changes. In the last six months, three notable achievements standout: (1) the successful negotiation of a successor Memorandum of Understanding with the Firefighters Union, (2) hiring or promoting 70 Budget Report Pg. 46 Page 134 of 241 Department Updates – Human Resources employees, representing approximately 15% of the organization, and (3) several enhancements made to employee benefit offerings and to the open enrollment process. To adapt to these evolving conditions, the department has had to make strategic decisions, including temporarily slowing down process improvements. This intentional shift in focus allows the team to channel efforts towards sustaining and maintaining a foundational level of service while ensuring strict adherence to legal compliance standards. This approach enables the department to effectively navigate the increased workload and challenges associated with the changing organizational landscape. Complicating matters further, new legislative mandates effective January 1, 2024, have necessitated updates to policies and system configurations, compounding the department’s existing workload. Despite these challenges, the Department continues to partner with the Centre for Organization Effectiveness to provide professional development opportunities for employees and supervisors across the organization and implement enhancements based on the 2023 Employee Engagement Survey. Additionally, staff continues to promote enhancement of the Oracle Human Capital Management system. Wellness The Wellness program supplements the Risk Management program by providing employees tools and education to improve their physical and emotional well-being, thus enhancing employee productivity and performance. Mental health services through The Counseling Team International (TCTI) are being offered to public safety employees, geared toward the unique challenges of their profession. The City’s SLO Healthy and Smart (SLO HAS) Committee has hosted gatherings for City employees to network and share ideas. They will continue to work on advancing the healthy and smart culture across the organization. The functional mobility program at the Fire and Police Departments continues to promote safety and targets a reduction in workplace injuries. The Employee Assistance Program (EAP) through Aetna Resources for Living continues to be available to all employees. Voluntary programs like Yoga and Chair Massages have been put on hold due to instructor availability. Insurance Fund The Insurance Fund is a sub-fund of the General Fund that is used to pay insurance-related expenses and maintain reserves for current claims, potential settlements, and insurance premiums. Within the Fund is an account for paying claim expenses up to the Self-Insured Retention (SIR) limits of $500,000 each for liability and workers’ compensation. The shift to the SIR model for workers’ compensation happened on July 1, 2023, reducing up front premium costs. The number and severity of claims appear lower than prior years, but it is too early to tell the overall trend as claim costs develop over time. The City also began using a new third-party administrator, Athens, in January 2023 and that has been a smooth transition. At mid-year, 3% of the SIR account for workers’ compensation has been expended, indicating far lower than anticipated costs for this point in the year. However, this is a phenomenon of being in the first six months of the program and only reflects the costs of new claims since July 1, 2023. Costs for these claims will develop over time. For liability, 54% of the SIR account has been expended, indicating that costs are as predicted for this point in the year. Remaining funds are expected to be adequate to cover expenses through the remainder of the fiscal year for both workers’ compensation and liability. The minimum budgeted fund balance was established to withstand fluctuations in expenses and reflects a 75% confidence level based on trends over the previous five years. To predict Budget Report Pg. 47 Page 135 of 241 Department Updates – Human Resources future increases, staff tracks market trends and conditions that affect insurance rates and periodically performs root cause analyses to identify ways to reduce injuries and accidents. Staff regularly reviews contracts to ensure City partners and vendors maintain adequate insurance coverage that extends to the City. Budget Report Pg. 48 Page 136 of 241 Department Updates - CSG Community Services Group (CSG) Community Development • Parks & Recreation • Public Works • Utilities The Community Services Group is comprised of the City’s four public-facing, service departments. The Community Services Group Administration team did not have official performance measured identified as a part of the Financial Plan 21-23 but will identify and outline those as a part of the next Financial Plan. Work Program Evaluations Community Services Group Administration The CSG Administration team provides oversight and support on the production of core services, advancement of Major City Goals and objectives, identification of new departmental efficiencies, communication with the public, policy research, and City staffing transitions. The CSG Admin team consists of the Assistant City Manager, Business Services and Administrative Manager, Infrastructure Investment Financial Analyst and full-time Administrative Assistant; with oversight of the Analysts in the CSG Departments. The first two quarters, the CSG Team focused on supporting the transitions of the retirements of the Community Development Director and Assistant City Manager, including the creation of onboarding materials and preparation for the new incumbents. The new CSG Analyst Team has focused on budgetary support as Fiscal Officers for their respective departments, including facilitating training for new employees on Budget and Oracle 101 and the creation of a Budget 102. In addition, analysts for CSG consistently report updated department budget information to managers and supervisors to reference and assist in tracking their budgets. CSG Admin implemented a centralized resident engagement platform, AskSLO, in Fall 2022, and has been consistently working on refinements, improvements and feedback gathered from staff and the community to make the tool more user efficient and friendly. Policy work has focused on the Shopping Cart Ordinance implementation, including coordination of proactive and reactive shopping cart retrieval and business plan submittal review and most recently enforcement. Additionally in the last two quarters, CSG Admin has partnered in supporting Parking, particularly in project managing the acquisition of the 1166 Higuera Street property. Lastly, CSG has been and continues to be focused on the 5-year Citywide User and Impact Fee Study in data gathering, applying updated methodology and analysis to ensure the capture of cost of services. CSG Admin has managed and guided significant efforts focused on partnerships and project management to support critical programs within CSG Departments, recruitments, and creating new processes to collaborate across CSG departments. Budget Report Pg. 49 Page 137 of 241 Department Updates – Community Development Community Development Department Performance Measure Update Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid- Year Affordable housing production Strategic Goal: Housing Number of affordable housing units secured through entitlements or construction 147 50 1 23 Provide Excellent Customer Service Strategic Goal: Other Department Objectives Customer survey response positivity rate 79% 85% 85% Ensure a Safe Community Strategic Goal: Housing Percent of Code Enforcement cases investigated on time: First Tier - 24 Hours, Second Tier - 2 Days, and Third Tier - 3-5 Days 79% 85% 53%24 Development Review activities Strategic Goal: Other Department Objectives The target goal of meeting cycle times 75% of the time reflects an increase in more complex and resource-intensive development review activities. 75% 75% 78% Building Permit Review activities Strategic Goal: Economic Stability Percent of building permit reviews completed within established cycle times NA 85% 59%25 Work Program Evaluations Community Development Administration The Administration team continues to provide process management and support for all the divisions within the Community Development Department. The division also supports the Department’s advisory bodies and Major City Goal work programs. Administration provides internal customer service by 23 CDD anticipates that 60 affordable housing units will be secured through approved entitlements in January 2024 as part of the Avila Ranch Sendero Apartments project. 24 Code Enforcement saw an increase in investigation requests and was not fully staffed to handle the increase in demands. The percentage of cases investigated on time is expected to increase due to new hires, and Code Enforcement should be fully staffed by January of 2024. 25 This is a new measure for Building & Safety. Building and Safety is still developing metrics to establish cycle times within an automated process. On average, customers experienced a one-day delay in permit processing during the first two quarters. Budget Report Pg. 50 Page 138 of 241 Department Updates – Community Development maintaining SharePoint pages and content, which are currently undergoing an overhaul. Externally supporting customer service via the phone while our online platform, Citizens Self-Service Portal, allows customers to schedule inspections at any time while not being limited to the Department’s hours of operation. The division experienced recruitment challenges in the past, which delayed the digitizing of a backlog of permitting documents for easier access to city customers. Administration is now resuming this work effort to ensure ease of information and transparency for the public. Administration is currently undertaking a front counter user assessment by gathering input on front counter needs. This effort will inform a remodel to make it easier for customers to interact with staff and provide a more customer-focused experience, which is anticipated to be completed by the end of the Fiscal Year 2023- 24. This also includes the development of a transparency reporting dashboard that will be displayed in the permit center to enhance public awareness about important updates in the Department and provide customers with information related to processing and wait times. Planning The Planning Division continues to serve our community by processing planning entitlements, building permit application reviews, cannabis program implementation, and housing and homelessness-related work. Planning has made process improvements to support housing production and economic development, allowing certain projects to move forward with a timelier and streamlined review of entitlements. Work efforts have begun on key Housing & Homelessness Major City Goal work program tasks, including the initiation of an update to the Margarita Area Specific Plan, an initiation of an update to the Airport Area Specific Plan, the development of a scope of work to update the City’s parking requirements, ongoing implementation of the Homelessness Response Strategic Plan and preparation of a Request for Proposals to update the City’s Historic Resources Inventory. Planning cycle times for application reviews continue to exceed the 75% target goal. The beginning of the fiscal year through the end of the second quarter was steady, with minor dips in planning activities typical for October, November, and December. The Planning division experienced recruitment challenges at the beginning of the fiscal year but, by mid-year, hired a Cannabis Business Coordinator, an Assistant Planner, and a Community Development Climate Fellow. The division is actively recruiting an Associate Planner and an Urban Forestry Coordinator. Engineering The Engineering Division plays an important role in the Development Review process, ensuring that public improvements required to support private property development are designed to City standards. In addition, the Engineering Division reviews grading, and drainage plans to ensure that stormwater management is consistent with the City’s Drainage Design Manual. The division evaluates planning applications and building permits for compliance with stormwater management, in addition to the direct applications received for subdivision map checks and Public Improvement Plans. The Engineering Division plays a major role in facilitating housing production in the city. It supports the Housing and Homelessness Major City Goal by providing plan check and mapping services for projects such as Avila Ranch, San Luis Ranch, Froom Ranch, Righetti Ranch, Bullock Ranch, 600 Tank Farm Road, 650 Tank Farm Road, 1150 Laurel Lane, three HASLO projects (Anderson Apartments, 287 Bridge Street, and 1422 Monterey Street), as well as numerous Senate Bill 9 urban lot splits and Accessory Dwelling Unit applications. This division started the fiscal year with significant staffing shortages but has since refilled key positions with a mix of full-time employees, supplemental part-time temporary employees and contracted services. While the hiring climate is challenging, the following positions were filled in the CDD Engineering division: Engineer I, Permit Technician I, Engineering Technician III, Senior Civil Engineer (full-time regular), and Senior Civil Engineer (supplemental part-time temporary), which position will remain open until it can be filled with a full-time regular employee. Filling these positions resulted in immediate improvements to customer service and project processing times for CDD Engineering. Budget Report Pg. 51 Page 139 of 241 Department Updates – Community Development Building and Safety Code Enforcement: The Code Enforcement team promotes community health and safety by increasing awareness of City policies and investigating reported code violations. The mid-year monthly average open code enforcement cases were approximately 246, and code enforcement staff responded to 493 investigation requests. The City Council held a study session on October 3, 2023, to provide an overview of the division's work and discussed the development of the Safe Housing Program. Code Enforcement has hired a Code Enforcement Technician II (Safe Housing Specialist) who is working closely with Cal Poly’s Off-Campus Housing Program Coordinator to develop rental housing educational materials and programs. Code Enforcement will hire a Code Enforcement Technician I dedicated to Neighborhood Services by the beginning of third quarter. Building Inspections: The number of building inspection requests has remained high, with over 3,600 inspections conducted since the start of the fiscal year. The team has become efficient in providing timely inspections because of consistent staffing and technology upgrades. The building inspection team is fully staffed and supplemented by a consultant inspector stationed at and funded by the San Luis Ranch Development. On average, the building inspection team, which consists of one supervisor and three inspectors, conducts over 150 building inspection per week. Notable projects that have received final inspection include the Tesla Service Center and the Nordstrom Rack tenant improvement in the Madonna Plaza Shopping Center. Furthermore, a temporary certificate of occupancy has been issued to People’s Self-Help Housing on Broad Street for 36 affordable units and a community center. Another notable project in downtown, the renovation of the Anderson Hotel, is currently framing out accessible units on each floor and has completed the seismic strengthening of the foundation walls in the basement. Permits: Building permit activity has remained high and is consistent with last year's numbers. The front counter received over 849 new building permit applications and an additional 156 fire permit applications. 857 building permit applications completed the review process during the same time. 223 of those building permits issued were for the installation of solar panels, almost half of which were processed through SolarAPP+. The City’s investment in the implementation of SolarAPP+ has proven to benefit residents by expediting the application process and has so far saved the City $13,000 in consultant fees this fiscal year alone. Notable projects that have recently been submitted include two mixed-use projects in the downtown, which, together, will bring 34 dwelling units to the downtown. In total, permits issued in the first half of this fiscal year have added 167 new dwelling units to the City. Housing Policy and Programs Homelessness Response staff have been working with community partners including the County of SLO, Peoples Self Help Housing (PSHH), and the Housing Authority of SLO (HASLO), to move forward two projects that would rapidly provide approximately 150 units to house and provide wrap-around services to unsheltered individuals and families; the Welcome Home Village and the Calle Joaquin Homekey projects. Staff have updated and streamlined encampment clean ups, including and revising protocols for internal and external requests and those coming through Ask SLO, in alignment with the City Compassionate Assistance Mitigation and Prevention (CAMP) standards. Recruitment was successful for the position of Administrative Specialist for Homelessness Response. On the outreach front, Homelessness Response staff have distributed over 1,000 updated pocket guides (in English and Spanish) in the fall, provided direct outreach to downtown businesses with Community Service Officers, and responded to ten media and 27 community partner and business group invitations to speak to organizations about City Homelessness Response. Staff have continued to build a list of potential public and faith partner sites for the Rotating Overnight Safe Parking Program and will consider starting the Budget Report Pg. 52 Page 140 of 241 Department Updates – Community Development program once 6-12 sites are identified and permitted. Additionally, an application has been submitted and will be considered by the Planning Commission in January for an expansion of the overnight safe parking program at the 40 Prado Homeless Services Center. The Housing team, in collaboration with the City’s third-party “Below Market Rate Housing” administrator, Housekeys, continue to assist placing eligible applicants into units, including running an average of three opportunity drawings per month. This is in addition to transactions for multi-family apartment projects managed directly by partners PSHH and HASLO. A Downpayment Assistance Program was established for the Avila Ranch Development in accordance with the Development Agreement. Two loans have been distributed and the City’s BEGIN program awarded two households with downpayment assistance. Three Below Market Rate Housing escrow closings are being processed for December 2023 or January 2024, including the Maxine Lewis, Bridge Street and Broad Street Place projects. Regionally, the Housing and Infrastructure Plan was approved by the San Luis Obispo Council of Governments, that lists projects, many in SLO, that promote housing production as priorities. On the State level, the City has earned enough points through evaluation of housing programs to be eligible as a Pro-housing jurisdiction which enables access to incentive funds and prioritizes the City for specific grants. Although we anticipate news from the state that we were selected, we will not be sure until the third quarter. Budget Report Pg. 53 Page 141 of 241 Department Updates – Public Works Public Works Performance Measure Update Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid- Year Proactively enhances traffic safety by providing a system of safe, reliable and well-maintained roadways, sidewalks, traffic signals and streetlights. MCG: Climate Action Strategic Goal: Enhance Safe & Efficient Transportation (PW Strategic Plan) Pavement Condition Index 75 75 76 Bicycle network in total miles (Class I/II/III/IV) 14.5/31.3/ 25.3/1.5 14.6/31.0/ 25.1/2.8 14.5/31.3/ 25.3/1.5 Street miles maintained 134 134 143 Enhance the City’s Urban Forest and maintains visually appealing public spaces. MCG: Climate Action Strategic Goal: Proactively Manage Assets (PW Strategic Plan) # of trees maintained 13,030 13,080 13,120 Total acreage of park inventory 582 584 26 584 Provide high quality services to the community through efficient and effective delivery of capital improvement projects and management of the City’s infrastructure. MCG: Economic Recovery Strategic Goal: Connect with our Community (PW Strategic Plan) Total value of CIP Managed $28M $97M 27 $100M 26 The 2023-24 park acreage inventory includes the addition of North Broad Street Park and Parks A, B, and C in Avila Ranch. 27 Reflects the value of the CIP managed by Public Works Operating Programs Budget Report Pg. 54 Page 142 of 241 Department Updates – Public Works Work Program Evaluations Public Works Administration Over the last six months, the Public Works Administration program effectively met its core services and objectives. The division recently reclassified its Business Analyst role to Senior Business Analyst, to address the many fiscal complexities of the department, which includes enterprise funds, the Capital Improvement Program, and the newly formed Mobility Services Division. This position will continue to provide support to the Mobility Services Business Manager and CIP Administrative Manager roles, while addressing the day-to-day fiscal needs of the department. In Q1, the department focused much of its resources on Storm Recovery and Parking Services Management as well as a continued focus on staffing structures and hiring, including implementing a significant, multi-phased divisional reorganization, combining its Parking, Transit and Active Transportation programs into a new Mobility Services Division to enhance internal services and collaboration, leverage available resources, address current workload needs, and enhance customer service experiences. This effort included the hiring of a Deputy Director of Mobility Services and Mobility Services Business Manager in Q1. Staff continue to implement the restructure of the new Mobility Services Division, which includes allocating positions across the three programs and pursuing operational efficiencies through shared use of resources. Additionally, the department began and completed a recruitment for the vacant CIP Administrative Manager that will lead the CIP Review Committee and support of the CIP Program. Parks Maintenance The program is categorized as yellow due to increased workload demands on limited staff and the rising costs of playground part replacements. The Parks Maintenance program has continued to successfully provide the community with safe facilities and well-maintained parks. The Crew Coordinator recently retained a Certified Playground Safety Inspector, who along with the Supervisor, implemented a more robust playground inspection program for staff to routinely complete. This division has also contracted mowing services for select parks, allowing staff to focus more time on addressing aging infrastructural needs within those parks. Staffing vacancies and increased workload continues to put a strain on existing staff. The program made staffing adjustments in September after an FTE vacancy to ensure appropriate coverage. Project volume has increased over the past six months, requiring staff time for development review of City and private projects. Due to supplemental staff vacancies, full-time staff have been required to work overtime to provide Farmer’s Market restroom support, which will likely continue through the rest of the fiscal year due to the difficulty of filling supplemental positions. In November, the program increased its focus on providing ADA compliance upgrades. Despite these challenges, service requests are being prioritized and addressed in a timely fashion. As the City’s playgrounds are aging, the maintenance of playground equipment continues to require more time because of failing parts. Due to its high impact to user safety, staff has been prioritizing this need. However, the high cost of playground parts is impacting the program’s budget and resulted in less material used during turf renovations. Staff will look toward the broader Public Works budget to support this need in the short-term and will request additional funding in the coming fiscal years. Since July, the program also assumed maintenance of three new parks, with a fourth under construction. Three of the new facilities have playgrounds. Due to the increased number of playgrounds and aging Budget Report Pg. 55 Page 143 of 241 Department Updates – Public Works playgrounds, daily and monthly playground inspections require more resources. The program has shifted more resources towards inspection needs and is outsourcing custodial services at four parks. The program will require more resources in future financial plans to maintain recently added parks in order to maintain these facilities to community expectations. Overall, the Parks Maintenance budget is on track, but special attention will be given to balancing workload, and prioritizing playground safety repairs. Swim Center Maintenance The Swim Center Maintenance program continues to provide a safe and clean aquatic facility for the community’s use while remaining on track with its budget. Because a large percentage of the program’s operating budget is for utilities and supplies, there is some concern that inflation and other economic factors may cause costs to rise above initial projections. Staffing levels have remained relatively stable, with one full-time Maintenance Technician and one supplemental part-time position. The program successfully completed its annual maintenance closure in August, which included an LED lighting retrofit inside the main bath house, replacement of the motor and pump in the therapy pool and a rebuild of the backwash valves in the main pool filtration system. The SLO Swim Center transitioned from using hydrochloric acid alone for pH control to a balanced system combining CO2 and acid. The previous acid usage reduced pool water alkalinity, requiring the manual addition of sodium bicarbonate. The new system has stabilized total alkalinity, reducing the total acid volume used by 50% and eliminating the need for weekly sodium bicarbonate addition. Despite increasing chemical costs, the CO2 system saved the program $13,000 in the past year and has enhanced water balance and quality. Staff is also currently working on replacing and upgrading the acid storage tank with a new system to neutralize vapors/fumes created by muriatic acid in the swimming pool equipment room. Urban Forest Services The Urban Forest Program continues to operate in a limited staffing capacity, maintaining 13,120 inventoried tree assets valued at over $39 million. The program currently staffs a retired annuitant who performs young tree care maintenance; all other services are contracted out. With the support of Council, the program is recruiting two full-time Urban Foresters, which has been challenging. After a failed recruitment in November, a second recruitment will begin sometime in January with additional hiring incentives to assist in recruiting qualified staff. Urban Forest staff is optimistic that the pending recruitment will guide the program back on track. Facilities Maintenance The Facilities Maintenance team, comprised of four full-time technicians and a supervisor, efficiently maintains approximately 242,000 square feet of buildings five days a week. The program outsources larger projects or projects that are more cost-effective to be contracted out under the current workload. Facilities Maintenance also plays an important role in overseeing and executing CIP projects and building upgrades. Recent accomplishments include re-roofing of the Police Department evidence storage building, major repairs on the Rodriguez Adobe deck, and a rebuild of the back stairs at the Jack House. Staff has also managed repairs and updates at the newly acquired Police Department facility; HVAC upgrades at the Ludwick Community Center, Corporation Yard, and Senior Center; and the Budget Report Pg. 56 Page 144 of 241 Department Updates – Public Works installation of new heat pump water heaters at seven City facilities, improving energy efficiency at these locations. The additional maintenance of new office space for Human Resources and the Police Department has created workload challenges for the program. Additionally, a rise in the number of trash clean-ups, graffiti reports and other impacts from the unhoused community have put a strain on staff time. Due to limited bandwidth, staff have not been able to complete or have been required to postpone additional work requests from other divisions and departments outside of normal scope over the past few months. Streets & Sidewalk Maintenance The Streets Maintenance Program continues to address sidewalk and pavement needs throughout the city. During rain events, the Streets Maintenance Program performs storm patrol and responds to numerous service requests throughout the year. The program also completes trash and green waste management for the corporation yard and manages the metal recycling program. Due to the popularity and a large number of requests via Ask SLO, some paving and concrete construction projects have been delayed. The Streets Maintenance Program provides traffic control support to City events and maintenance activities such as street tree pruning and cleanups along arterial roads. The program helped support a very successful Holiday Parade in December. Downtown staff has made a difference in the downtown area by increasing the level of maintenance and sidewalk cleaning. The program recently implemented a hard closure with anti-vehicle barriers weekly at the Farmers Market, which is being completed by permanent staff through overtime, and will be impactful on the overtime budget. During Budget Supplement, the program plans to request additional resources to help address community expectations and continue with the progress of the City’s Pavement Program. Traffic Signals & Lighting The program is categorized as yellow due to the need to repair and replace signal and lighting equipment from unanticipated vehicle or storm damages. Safe and efficient traffic signal operations have been maintained through regular preventative maintenance, repairs to damaged traffic signal equipment, and ongoing refinements to traffic signal timings and equipment, including ADA upgrades for pedestrian push buttons and assistance with Pedestrian Hybrid Beacons. Traffic Signal/Streetlight technicians have also assisted with several development-led traffic signal and beacon installations. The program has also been responding to what seems to be an increase in knock down incidents where vehicles have hit above ground traffic signal equipment. Staff will be implementing a standard plan for solar path lighting as part of the 2023 Engineering Standards update and is continuing to explore solar options for streetlights. One of two signal technician positions is currently vacant, which will continue to pose workload challenges until it is filled. The program budget is on track to fund minimal essential maintenance responsibilities through end of the fiscal year; however, an ongoing uptick in the frequency of equipment knock-downs and failures has been quickly depleting available budget needed to maintain adequate inventory of spare signal equipment. Additional budget will be requested as part of future budgets to be able to more timely address equipment replacements that are necessary due to vehicle strikes and to purchase sufficient spare equipment to adequately maintain the aging existing signal system. In some cases, repair costs are reimbursed through “damage to city property” fees; however, staff estimate that only about 50% of repair costs are recovered as damages are often caused by hit- and-run incidents. In addition to vehicle damages, several locations (Righetti-Tank Farm Roundabout Budget Report Pg. 57 Page 145 of 241 Department Updates – Public Works lighting, and the five median streetlights on Los Osos Valley Road by Froom Ranch Way) have experienced underground electrical issues that are currently being troubleshooted. In the meantime, solar panel powered lighting is being used until the issue is resolved. Fleet Maintenance The Fleet program is responsible for purchasing, outfitting, maintaining, and repairing nearly 300 City- owned fleet assets. Other responsibilities include vehicle procurement and disposal, emissions reporting, maintenance of the Corp Yard fuel pumps and car wash, back-up generators, hazardous waste handling, reporting and disposal, and parts inventory. Staff perform 45-60 preventative work orders each month, in addition to repairs that are a result of unscheduled breakdowns. In line with Major City Goal objectives, staff was able to procure two additional Ford Lightning EV trucks bringing the City-wide total to six. Fleet also procured its fourth EV car – a Chevy Bolt. Charging stations installed under Fleet direction at the Corporation Yard are on-line and working without issue, and Fleet assisted with securing charger installations for public use by sourcing the ChargePoint chargers needed. Vehicle procurement has been hindered by supply chain issues, but the program is working to procure the necessary vehicles for City programs and services. Following the reduction of one position as part of the 2023-25 Financial Plan, Fleet Maintenance has routed many repairs and maintenance tasks to outside vendors. Increasing demands of emissions testing and reporting, hazardous waste, storm water, and wastewater discharge, and the implementation of tracking software have posed additional workload challenges. Additional mechanics will be necessary to support the day-to-day operations of the program. Overall, the Fleet Maintenance budget is currently on track; however, fuel costs are highly susceptible to market volatility. CIP Engineering The program is categorized as yellow due to challenges recruiting the additional staffing resources necessary to oversee and deliver the increase in workload associated with the passage of Measure G20 and the unforeseen number of storm response recovery from winter 2022-23. A focus of this program has been filling vacant positions, and managing recruitments to find highly qualified candidates has been a challenge. The CIP Engineering Program continues to advance and deliver Capital Improvement Projects funded for design and construction. During the first quarter of FY 2023- 24, several construction projects have been completed including the 842 Palm Parking Structure Gateless Entry, Railroad Safety Trail Fencing, Santa Rosa at Monterey Intersection Improvements, Silt Removal 2023, Ruth and Iris Storm Drain Repair, San Luis Obispo Creek Emergency Bank Stabilization Project near Johnson Avenue, and CDBG Curb Ramps 2022. Additionally, many projects are currently awarded to be in construction soon or already in construction including the North Chorro Neighborhood Greenway, 2023 Arterials, North Broad Street Neighborhood Park, Cheng Park Revitalization, Fire Station 1 Fleet Maintenance Roof, Johnson Waterline, and the Cultural Arts District Parking Structure. Inspection staff continue to review and monitor private and public projects in construction, including large developments such as San Luis Ranch and Avila Ranch. Though the program continues to deliver a large quantity of important projects on schedule, the program has seen an increase in the overall workload with the emergency storm response projects generated from winter 2022-23. This has greatly increased workload of existing staff and highlighted the need for additional resources to fill staffing vacancies to help balance the workload. The program is currently recruiting a vacancy of the Construction Engineering Manager in January 2024. Additionally, the program has one Budget Report Pg. 58 Page 146 of 241 Department Updates – Public Works vacant full-time engineer position due to the recent promotion of an existing engineer to Capital Improvement Plan Administrative Manager and one part-time intern vacancy. Filling these positions will be important for returning CIP Engineering to the green category. Transportation Planning & Engineering The program is categorized as yellow due to the impacts of staff vacancies and expanded workload associated with multiple concurrent priorities, including complex development projects, large capital improvement projects and other ongoing priorities. The Transportation Planning & Engineering Program has continued progress with enhancing crosstown traffic circulation, including managing several large projects in construction; progressing with design of several upcoming capital projects; continued support for a continuous stream of private development-related projects; ongoing implementation of the City’s Active Transportation Plan; and managing day-to-day essential services. Some highlights over the last six months include: completion of the Pedestrian Crossing Improvements Project; major progress on the North Chorro Greenway and 2023 Arterials Paving Projects, which are both nearing completion in early 2024; development and adoption of a formal Outdoor Dining Program after a successful pilot parklet program that was previously launched as part of the City’s COVID-19 response efforts; planning, outreach and design progress on the Higuera Complete Streets project; and construction of the Santa Rosa/Monterey Intersection Improvements Project, which included pavement improvements, ADA curb ramp upgrades, traffic signal modifications and pavement markings to enhance safety for all road users. While the program is anticipated to be fully staffed in early 2024, the average experience level of program staff has decreased in the past few years due to staff departures and transitions within the organization. The program has had a vacant senior Transportation Planner/Engineer position since July 2023, which has required redistribution of day-to-day assignments to other staff. This has also slowed progress with some ongoing project efforts, such as the California/Taft Roundabout Project, the Foothill Boulevard Complete Streets Project, and the Railroad Safety Trail Extension (Tiburon to Orcutt) Project. With significant involvement in several complex development projects, continued commitments to several large capital improvement projects that will continue through 2024, and focused efforts on priority programs/planning efforts, it will be difficult for the program to take on any new project assignments in the next 1-2 years until several of these ongoing efforts are completed. If there is interest in accelerating any current tasks or adding new project assignments to the program, staff would need to explore some combination of deferring existing projects and increasing funding for outside consultant engineering support. Work Program Evaluation Mobility Services – Transit Operations and Maintenance The Transit Program is part of a Public Works Department reorganization effort that unifies the Transit, Parking, and Active Transportation programs under the new Mobility Services Division. The Transit Budget Report Pg. 59 Page 147 of 241 Department Updates – Public Works Manager position was also reclassified into the Mobility Services Business Manager as part of this reorganization. Ridership is recovering but is still significantly lower than pre-pandemic levels. Recruitment and retention of bus drivers is the primary force limiting a return to full academic services. Staff was able to partially restore services at the end of October 2023 across all fixed route lines. The Farmer’s Market Trolley and Holiday Trolley also made a return this year thanks to a minor increase in the number of drivers. Council authorized the City Manager to negotiate and execute an amendment to SLO Transit’s operations and maintenance services agreement to include driver hiring incentives to attract and retain drivers, and an extension of the term of the agreement through June 2026. In August 2023, staff completed a Federal Transit Administration (FTA) Triennial Review, which constituted a significant work effort for the small Transit team. In December, staff also kicked-off a Transportation Development Act (TDA) Triennial Performance Audit which will continue through Spring 2024. These efforts are resource-intensive but have not affected delivery of critical program objectives. Staff continues transition to a zero-emission fleet with the delivery and operation of two new battery electric buses. Staff has issued a purchase order for six additional battery electric buses which would put SLO Transit ahead of the state’s timeline for full zero emission adoption. However, the transition to zero emission fleet remains a challenge, as costs of buses and charging infrastructure outpaces inflation in other markets. Production and delivery timelines are also still affected by the COVID pandemic. Funding is critical to the rollout of a zero-emission fleet as the cost of buses and associated charging infrastructure continue to increase. Maintenance and fuel costs will continue to be an issue until the aging diesel-powered fleet is replaced by battery electric buses over the next three years. These costs continue to rise as the aging fleet requires more major repairs and fuel prices remain volatile due to larger market forces. Staff is closely monitoring both line items and have recommended net zero operating budget changes as part of Mid-Year Review. Staff is not recommending any changes to estimated transit service revenue. Budget Report Pg. 60 Page 148 of 241 Department Updates – Public Works Work Program Evaluation Mobility Services - Parking The Parking Services program is also part of the Mobility Services reorganization effort referenced above. Staff secured funding for and began construction of the Cultural Arts District Parking Structure, with groundbreaking occurring in December, and developed the request for proposals for the Parking Rate Study, which is scheduled to begin in January. Parking Services collaborated with the project team to support the acquisition of 1166 Higuera Street which will operate in the near term as a new City parking lot. Staff implemented the Holiday Free Parking Program through December and early January and implemented additional free parking in the structures (one-hour free plus free parking on Sundays) through June 2025 . Operations staff upgraded 27 on-street pay stations and completed several minor projects to maintain the cleanliness of the structures. When a parking rate increase, activation of gateless infrastructure at 842 Palm Structure, and implementation of Park Local Pilot Program launched on July 1 (concluding in November), the Parking Services Program moved quickly to prioritize communications, public engagement, and coordination with multiple vendors. The volume of phone calls and emails as a result of these initiatives overwhelmed staff and unfortunately impacted other areas of customer service within the program. Since that time, staff has recalibrated and addressed the valuable feedback of community members. Parking Services developed a comprehensive Communications Plan that includes increased signage and messaging, and implemented administrative changes to improve communication via phone, email and in-person. Several operational changes, including an extended grace period after expired parking sessions, a reduction in the number of supported mobile apps, and consistency among payment methods for pay sessions, enhanced the customer experience. The Parking Services Program has also experienced staffing challenges. Administrative team vacancies have impacted workload but are now filled. The Parking Services Program Manager was on paternity leave for a duration of Q1. The position is now vacant; recruitment is underway and estimated to be filled by the end of March 2024. Despite these challenges, staff is working to meet day-to-day objectives. Public communication remains a top priority in Parking Services. Currently the Division is recruiting for a Mobility Communications Coordinator that will heavily support the Parking Services team; recruitment for this role is set for early 2024. This person will be the lead on implementation of the Parking Communications Plan. Staff is working with a consultant to review, evaluate and provide recommendations on the overall Parking Program including administration, operation and enforcement. This evaluation will inform the future of the Parking Services program and provide opportunity for improvement prior to and continuing past the recruitment and onboarding of a new Parking Manager. Staff is closely monitoring unexpected cost increases in several operating budget accounts and have recommended several operating budget changes as part of Mid-Year Review. These include increases to the Advertising & Public Outreach, Equipment & Maintenance Supplies, Miscellaneous Materials & Budget Report Pg. 61 Page 149 of 241 Department Updates – Public Works Supplies, Print & Reproduction budgets to reflected true projected costs, and a substantial increase to the Credit Card Merchant Fees budget due to the rapid adoption of digital payment methods. Additionally, as part of the multi-phased Mobility Services Division reorganization effort, staff have requested changes to the position allocations for the Deputy Director of Mobility Services, Mobility Services Business Manager, and Admin Assistant III in order to properly reflect their time allocation. At the same time, staff is recommending positive revenue adjustments to parking fines based on current trends, additional anticipated parking lease revenue, and parking meter revenue due to the recent acquisition of the new 1166 Higuera parking lot, but a significant decrease in parking structure revenue ($926,000) based on free Sunday parking and first hour free parking relief programs. Budget Report Pg. 62 Page 150 of 241 Department Updates - Parks and Recreation Parks and Recreation Department Performance Measure Update Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid-Year Provide inclusive, accessible programming that serves the whole community. Strategic Goal: Programming is Directed to Diverse Users (P&R Strategic Plan Goal), DEI and Economic Vitality MCGs # of Department Community Events 22 25 10 # of non-profit permitted Facility Uses 100 120 100 # of program registrations 4,575 4,500 3,981 # of program offerings 410 400 215 # of childcare spots filled/offered 2000/2000 1500/1500 2437/2437 28 # of children receiving subsidy 70 CAPSLO 35 City scholarship 60 CAPSLO 50 City scholarship 60 CAPSLO 9 City scholarship 29 In Coordination with Public Works, engage the public to prioritize new and revitalized Recreational Amenities Strategic Goal: Expand Parks & Facilities (P&R Strategic Plan Goal), MCG Economic Stability # of public outreach meetings 4 6 5 # of updated or new parks and amenities in process 5 5 9 30 Creates and fosters a sense of community through citizen involvement. Strategic Goal: Maximize Community Resources & Collaborations (P&R Strategic Plan Goal) # of volunteers/hours 164/1935hrs 380/4100hrs 116/1973hrs # of temporary Public Art or Cultural Art Events 4 5 2 31 Leverage technology to engage the community and promote program offerings. Strategic Goal: Programming is Directed to Diverse Users (P&R Strategic Plan Goal) # of Instagram followers 7,000 7,800 7,400 # of Facebook followers 4,500 5,000 5,400 Open Space Preservation and Enhancement Strategic Goal: Nurture Open Space (P&R Strategic Plan Goal), Climate Action MCG # of miles of Open Space trails maintained 65.5 66.5 66.5 # of staff hours dedicated to fuel reduction 3,300 4,000 2,000 # of encampment site clean-ups removed from Open Spaces 90 110 35 32 28 The number of childcare spots offered/filled was significantly higher than targeted due to the additional space offered for Summer Camp, specifically the Summer Fun Day Camp that the City partnered with San Luis Coastal Unified School District on as the District provided additional facility space and financial support to families. 29 Staff has received a reduced volume of scholarship applications to date for FY 24 but is currently working to restructure the program this quarter to make the scholarships more impactful for families. 30 These include Cheng Park Beautification Project, North Broad Street Neighborhood Park, Mitchell Park Revitalization Project, Emerson Park Beautification Project, Righetti Ranch Park System, Laguna Lake Dog Park Revitalization Project and pilot Bike Park at Laguna Lake Park, as well as playground replacements at Vista Lago Park and DeVaul Park. 31 The City is under contract to install a replacement sculpture at Mission Plaza lawn and a new roundabout sculpture in spring 2024. Additionally, under the partnership with SLOMA, a new downtown art project is in exploratory stages for Garden Street. 32 The Bob Jones Bike Trail was closed from September 12-October 31, 2023 for fencing and creek maintenance. This meant no access to the trail or creek from Prado Road to Los Osos Valley Road during this timeframe, thereby significantly reducing the build ups of encampments on the City’s most impacted transient-occupied open space. Budget Report Pg. 63 Page 151 of 241 Department Updates - Parks and Recreation Work Program Evaluations Recreation Administration The Recreation Administration Division continues to advance the identified short, mid, and long-term priorities outlined in the plan. The Cheng Park Beautification Project has commenced, in collaboration with the original designer and architect, Alice Loh, and ground broke on the new park project at North Broad Street Neighborhood Park in December. The two State Park Prop 68 Grant-supported projects are underway, with the anticipation of the Mitchell Park Beautification commencing in early 2024, and the Emerson Park Beautification Project design being finalized in early 2024. The Righetti Ranch Park System designs have been approved by the Parks & Recreation Commission with an anticipated start date in Fall 2024. Staff is currently reviewing potential construction costs for the Laguna Lake Dog Park Revitalization Project and is anticipating a project timeline of late Summer 2024. At the same time, playground replacement designs for Vista Lago Park and DeVaul Park are being finalized in January 2024, and the internal design and build for the pilot bike park at Laguna Lake Park is anticipated to begin in late winter 2024. The Public Art Program, as part of its community partnership agreement with San Luis Obispo Museum of Art (SLOMA), selected a pre-constructed sculpture, Shift, by artist Warren Hamrick, for the Heirloom/Froom Ranch roundabout, and commissioned an original work by artist April Banks as part of a rotating exhibition on the Mission Plaza adjacent to SLOMA that will replace the existing David sculpture by artist Adam Parker Smith in April 2024. Staff hired a new Public Art Coordinator set to start in January. This position was approved by Council in the FY 2023-25 Financial Plan as a full-time contract position and will assist in coordinating the Public Art Program and implementing the Public Art Master Plan. Facilities The Facilities Division supports the Open SLO Program by performing daily set-up, maintenance, and clean- up for the Downtown Dining program in Mission Plaza. Community youth and adult sports regularly utilize City fields and courts for tournaments, leagues, and practices with significant resources being dedicated to the Damon-Garcia Sports Complex. The Library Conference and Community rooms, the Ludwick Community Center, Senior Center, and Meadow Park Building, overseen by Facilities staff, serve the community for social gatherings, meetings and general uses. Staff is also accepting reservations for events at the Jack House for the upcoming 2024 season. The Division recently enhanced various community facilities with several key upgrades. The Ludwick Community Center gym received new floor mats to support events. Staff replaced reservation display boards and updated court rule signage in multiple parks, and the Library meeting rooms received new tables. Staff added tables to the Mission Plaza Downtown Dining Program, enhancing the community's experience in this vibrant social hub. Indoor meeting room rentals and Jack House Gardens rentals continue to lag behind pre-pandemic reservation numbers. However, staff is increasing advertising to reintroduce these unique and affordable venues to the community. Youth Services The Youth Services Division is categorized as yellow because of staffing challenges associated with recruitment and retention, as well as classroom space restrictions. Youth Services provided quality childcare to the community at all five (5) elementary school sites located within the City (C.L. Smith, Hawthorne, Pacheco, Sinsheimer, and Bishop’s Peak), and expanded summer camp programming to assist in fulfilling community needs. The Division continues to experience recruitment challenges which were already issues Budget Report Pg. 64 Page 152 of 241 Department Updates - Parks and Recreation pre-pandemic but have become increasingly challenging in relation to consistent supplemental staffing. One full-time Site Specialist role remains unfilled and is currently being covered by the Youth Services Coordinator and Supervisor. The Site Director position is in its second recruitment attempt for January 2024. Recruitment for in-classroom supplemental staff who are qualified to work as Aides, Teachers and Head Teachers continues to be challenging with a limited pool of interested candidates. Staff have increased recruitment efforts by attending in-person job fairs at Cal Poly, Cuesta, and local high schools, as well as increased marketing recruitment promotions to year-round efforts. In addition, many Youth Services staff are college- aged students and have scheduling challenges surrounding academic calendars to fulfill some of the daytime shift needs. However, even with the local and national trends confirming the recruitment challenges for these types of positions, the program has been able to hire over 25 additional supplemental staff since July and are rebuilding a more sustainable staffing structure in the aftermath of the pandemic hiring challenges. With childcare at the center of the community’s economic recovery, Youth Services staff continue to provide before and after school childcare, as well as childcare for school breaks. Two classrooms at each school site have full programs for each program time. The City continued to be contracted by the San Luis Coastal Unified School District to staff the District’s expanded Kinder and TK-aged children’s programs that are now included in the daily operations at the school sites. Previously, the City operated the Kinder and TK programs exclusively. Youth Services staff continues to look for creative solutions to accommodate as many children as possible from waitlists as they continue to hire supplemental staff throughout the year, as well as work with District to identify facility space (classrooms/multi-purpose rooms). Summer camp (June-August) expanded to eight (8) classrooms from the previous six (6) classrooms. Children with Special Needs are accommodated at all school sites and programs. Ongoing professional development is provided to Youth Services staff, including mandated Child Abuse reporting, First Aid and CPR, program and curriculum development, positive guidance strategies and inclusive programming, safety training, and large group management. Staff have started advertising higher step wages for supplemental positions based on available budget, to assist with recruitment. Community Services The Community Services Division manages youth and adult athletics leagues, organizes recreational activities, hosts free and affordable community events, oversees the SLO Skate Park and Monster Skate Series with surrounding communities, and promotes healthy lifestyles through expanded contract instructional programs. Additionally, the division supports Jack House events and the Jack House Docent Program, manages the Community Gardens programs at five locations, and programs in collaboration with the Senior Center Board. In support of the Parks & Recreation Blueprint for the expanded youth and adult recreational activities, shifts to the job duties for one of the Division’s existing Recreation Coordinator positions has provided additional support for the division’s popular Adult and Youth Sports offerings, and special events. The youth basketball league continues to grow, with over 700 participants for the 2024 winter season. In support of the expanded community programming in support of the Parks and Recreation Blueprint (master plan), as well as Major City Goals and Local Revenue Measure expectations for youth and senior programming, the Community Services Division continues to offer several zero to low-cost community-based events for youth, seniors and families, such as the Monday Meet-Ups and the Rec is Rad youth activity series in under-represented local parks, as well as the Senior Trivia series, Pet Week, and hiking and walking groups. The Division’s inaugural Senior Dance was also a smash hit, drawing a large crowd. Notably, the annual September Scramble in the fall attracted over 450 participants, while the Boo Bash in October expanded its reach, drawing attendance from over 1,000 community members, with 1500+ entries through the Haunted House. As community events and youth and adult sports returned to full programming, the Division continues to rely on both full-time and part-time staff, and staff also have reached out to Cal Poly for volunteers to make their special events successful. Budget Report Pg. 65 Page 153 of 241 Department Updates - Parks and Recreation The newly established citywide Volunteer Program has quickly ramped up under the guidance of the City’s new full-time Volunteer Coordinator. Over the past few months, the Volunteer Program has launched Engage SLO, a new volunteer portal, and created and advertised many new and ongoing volunteer opportunities to support City activities, including Adopt-a-Park, Arbor Day, September Scramble, Boo Bash, Fall Creek Clean Up, Community Garden Service Saturdays, Jack House Docent Program, and Ranger Workdays. Regular and recurring volunteer numbers continue to grow, with volunteer hours totaling nearly 2000 over the last 6 months – an impact valued at over $74,000. In the coming months, the Volunteer Program will continue to expand Adopt-a-Park volunteer opportunities, explore a multi-departmental Community Connector volunteer role, and capture Police and Advisory Body data. The Community Services Division received three program awards this fall from the California Parks and Recreation Society (CPRS) District 8. The awards were for “Creating Excellence within the Community,” and recognized the Volunteer Jack House Docents, the Senior Center Executive Board, and the Monday Meet-Up program. Revenue estimates for adult athletic fees, youth athletic fees and instructional fees have been re-forecasted based on past year and year-to-date actuals and expected revenue, with a minor net impact. Increases have been driven by partnership agreement changes, and decreases have been driven by fewer than expected revenues to-date for adult athletic fees and contract classes. Ranger Service Ranger Service continues to effectively maintain and patrol the City’s 4,050 acres of open space across all 13 City-managed open space properties. The Ranger Service Division dedicates resources for supporting fuel management (WUI) and to clean up trash and debris in the City’s open spaces and creeks. Staff recently completed two new trail projects – Bog Thistle and King Trail Re-Route and completed the trail design and layout for the Righetti Loop Trail. The Division closed the Bob Jones Bike Trail for two months in the fall to complete fire fuel mitigation and creek clean-up projects, using The Goat Girls to naturally remove large amounts of brush in the creek systems. Ranger Service has expanded its educational programming with more environmental education videos, social media postings, Ranger-instructed classroom/event presentations, and Ranger-led interpretive hikes (including bi-lingual opportunities). Ranger Service implemented another successful and sold-out Junior Ranger Camp session in August – one of three that are offered annually to the community. The Winter Evening Access program (November - March at Cerro San Luis) has also remained incredibly popular with the significant impacts occurring in the month of December. With one Ranger position frozen this fiscal year to support the organizational shift to pilot Skill-Based Pay model, increased workload on other Rangers has extended maintenance intervals where necessary, while still addressing top priorities. Another ongoing challenge is that Rangers are operating with a shortage of vehicles and equipment. If the pilot skill-based pay program is successful and endorsed at year end, the staffing limitation will need to be addressed by revisiting the frozen position for the second year of the financial plan. Additionally, if the Open Space Tech program continues to be identified as a City-wide need, then financial support for an additional vehicle and supply equipment will need to be addressed. These limitations can detract from available staff resources for open space needs; however, Ranger Service has been able to maintain the current work plans for year one of the financial plan. Aquatics Recently, stronger recruitment and retention of lifeguards for Fall programming has allowed for the return to regular operational hours for lap swimming and regular warm water programming. Additionally, staff is expanding swim lesson program offerings throughout the upcoming season and has re-forecasted revenue projections to reflect this programming update. Management continues to provide monthly staff trainings, including First Aid, CPR, water rescue techniques, customer service and diversity trainings. Staff installed a Budget Report Pg. 66 Page 154 of 241 Department Updates - Parks and Recreation new diving board at the end of summer, in advance of the fall season. The Aquatics Division provides program and facility support for the SLO Seahawks Swim Club, local SCUBA shops, and Mission Prep High School, and has a short-term agreement to support Atascadero High School while their pool remains under construction. Staff offer public lifeguard training and instructor courses throughout the year. The potential for recruitment and retention concerns remain as wages for part-time (supplemental classifications) offerings in the fast-food sector are legislated to have a higher minimum wage in 2024. Staff have started advertising higher step wages for supplemental positions based on available budget. Golf Course This division is categorized as yellow due to the continued challenges associated with the aging irrigation infrastructure and Pro Shop facility remediation at the course. The Golf Division continues to provide standard operating services at the Laguna Lake Golf Course (LLGC) seven days per week. The course has experienced consistent round play throughout the first 6 months due to ideal playing conditions. However, with the issues of not having a fully operational pro shop have restricted golf programs from operating at full capacity. Additionally, revenue estimates have been slightly reduced for golf green fees due to recent and expected closures from forecasted El Niño. On the maintenance side, staff have used innovative watering techniques to offer a consistently green course throughout the August-October months, while still working hard to conserve water. Unfortunately, the course continued to be severely impacted by leaks caused by aging irrigation lines requiring additional maintenance time and facility closures and leading to increased water costs. During the recent Financial Plan development, this project was added to the forecast for FY28- FY31. With the main Pro Shop closed due to major flooding from a significant winter storm back in December 2021, a temporary trailer serves as the Pro Shop and staff offices. The remediation project for the Pro Shop completed the removal and sanitization of all golf equipment (Phase 1) and the removal of all damaged areas within the facility (Phase 2) in early 2023. Staff are in the process of finalizing construction documents for the renovation of the Pro Shop (Phase 3), with an expected start date of Fall/Winter 2024-25. Budget Report Pg. 67 Page 155 of 241 Department Updates - Police Police Department  Performance Measure Updates Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid- Year Reduce Crime Strategic Goal: Economic Recovery, Department Mission # of total Part I Crime by year.33 2,011 2,010 1083 Provide safe roadways for pedestrians, vehicles, and bicyclists. Strategic Goal: Patrol Objectives, Department Mission # of total traffic collisions.34 Vehicle: 435 Vehicle: 420 Vehicle: 183 Pedestrian: 36 Pedestrian: 34 Pedestrian: 13 Bicycle: 35 Bicycle: 32 Bicycle: 21 # of targeted enforcement operations conducted under the Office of Traffic Safety Grant per year DUI Checkpoints: 2 DUI Checkpoints: 2 0 35 DUI Saturation Patrols: 28 DUI Saturation Patrols: 28 0 Traffic Enforcement Operations: 13 Traffic Enforcement Operations: 14 1 Distracted Driving Enforcement:5 Distracted Driving Enforcement: 5 1 Bicycle & Pedestrian Enforcement: 9 Bicycle & Pedestrian Enforcement: 9 1 Reduce Homeless related Calls for Service through proactive engagement. Strategic Goal: Economic Recovery, Department Mission, Patrol Objective # calls related to homelessness 6,699 6,300 3829 36 # of unique individuals contacted by CAT 437 305 166 # of Family & Agency Reunification 6 8 4 # of Local Permanent Housing 11 12 1 # of Mental Health/Substance Abuse Treatment Referrals 215 100 110 Work Program Evaluations Police Administration The department continues to work toward filling vacancies and increase recruitment efforts. Staff is working with the City’s Public Communications Manager to create a webpage specific to police recruitment. As of early December, the department has eight vacancies (this includes both sworn and civilian positions). 33 Part 1 Crimes include: homicide, forcible rape, robbery, aggravated assault, burglary, and motor vehicle theft. Figures shown represent calendar year. Mid-year figure shown represents January to October 2023. 34 Traffic Collision data is from July – December 14, 2023, for mid-year reporting. 35 Targeted enforcement at mid-year appears low, however the grant period started on October 1st and additional grant operations will occur in 2024. 36 All stats related to homelessness are July – November 30, 2023. Budget Report Pg. 68 Page 156 of 241 Department Updates - Police The department hired ten employees during the period of July to early December, these included: three Communication Technicians and four lateral Police Officers, two cadets and one Records Clerk. In contrast, there were seven employees that left during the same period, these included: crime analyst, two dispatchers, three police officers, and a community services officer. Staff attended a retreat in early September, facilitated by Jacob Green and Associates, to start developing a five-year strategic plan. Although still in draft form, the plan includes the following focus areas: Service to the Community, Community Engagement, Recruitment and Retention, Health and Wellness, and Improving Infrastructure & Equipment. The department is working to finalize the plan and begin implementation in Quarter 1 of 2024. Patrol Patrol continues to be understaffed due to vacancies. As of mid-December, there are two officer vacancies, four officers in field training and two cadets starting the academy in January 2024. This accounts for eight officer positions that are unfilled. Special assignments continue to be short staffed or unfilled. Downtown Bikes are operating at lower capacity as well. For the period of July to mid December 2023, total paid overtime hours for the department were 10,800. In comparison, last year for the same period, hours were 8,500. The Community Action Team continues to be understaffed with only one police officer and one assigned case manager position that is contracted through the County. Investigations The Investigations division is categorized as yellow because the Special Enforcement Team (SET) continues to be nonoperational due to low staffing levels. We expect to have a partial SET team up and running in spring 2024, after the officers in patrol have completed their field training program. The Detective Bureau is fully staffed and has been actively working several cases related to property crimes, child abuse, and sexual assaults. Support Services The Support Services division includes Dispatch and Records. Since July, the department hired three Communication Technicians and one Records Clerk. Currently, there are two vacant Communication Technician postions. Interviews for the vacancies were held in early December and successful candidates will start the background process soon. Neighborhood Outreach The Neighborhood Outreach division continues to meet objectives. Calls related to party noise complaints from the period of January to early December 2023 are similar compared to the same period in 2022. The party registration program continues to be successful. Traffic Safety The traffic sergeant continues to manage the annual Office of Traffic Safety grant and conduct DUI Checkpoints, traffic enforcement, and other targeted enforcement activities. A fully staffed traffic team is supposed to include one sergeant and three officers; however, due to staffing shortages in patrol, there are only two officers currently in the assignment. Budget Report Pg. 69 Page 157 of 241 Department Update - Fire Fire Department Performance Measure Update Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid-Year Deliver Timely Emergency Response to ensure rapid care and hazard mitigation. Strategic Goal: Other Department Objectives Meet the Total Response Time (TRT) goal. of 7 minutes or less to 90% of all lights- and-siren emergencies in the City as defined by the Department’s Master Plan. TRT Includes Call Processing Time, Turnout Time, and Travel Time. 8:48 7:00 8:40 Meet the Call Processing Time goal. of 1 minute or less to 90% of all lights- and-siren emergencies in the City as part of TRT. 1:35 1:00 1:40 Meet the Turnout Time goal. of 2 minutes or less to 90% of all lights- and-siren emergencies in the City as part of TRT. 2:26 2:00 2:20 Meet the Travel Time goal. of 4 minutes or less to 90% of all lights- and-siren emergencies in the City as part of TRT. 5:51 4:00 5:49 Provide timely service to the development community. Strategic Goal: Housing % of Fire Department Development Review activities completed within published cycle times. 67% 80% 73% Work Program Evaluations Fire Administration Fire Administration consists of four full-time positions (FTEs) The program provides strategic leadership to the department and entire organization. Fire Administration plans, directs, and evaluates all Fire Department programs and activities. The administrative assistant was successfully reclassified from an administrative assistant III to an administrative assistant specialist to more accurately align with the increased duties assigned which have expanded to include social media monitoring among other duties. Emergency Response The 45 FTE staffed Emergency Response Program is responsible for protecting life, the environment, and property by responding to a wide variety of emergencies, including, but not limited to: medical emergencies, structure fires, vegetation fires, hazardous materials incidents, vehicle fires/accidents, flooding, utility emergencies, and a wide range of urgent public assists. This program is categorized as yellow due to its underperformance in meeting the Total Response Time (TRT) Performance Measure Goals. To help meet the travel time component of TRT, the department would require a significant investment in additional resources, such as adding a strategically placed 5th fire station or increasing the number of units to help improve travel time. A 5th Budget Report Pg. 70 Page 158 of 241 Department Update - Fire station is planned at to be added in the Southwest side of the City once the Avila Ranch development project reaches 80% occupancy levels. Hazard Prevention This program is categorized as green because it is close to meeting its development review goals. A new half time inspector was added at the beginning of FY23. New projects including hotels, apartments and multi-family condominiums continue to increase the total number of mandated inspections, hindering the department’s ability to keep up with demand. With the retirement announcement from the Fire Marshal the division took the opportunity to undergo an organizational assessment and it was determined that some restructuring would be beneficial. The division will be led by a new position that will focus on overall community risk reduction beyond building safety and encompassing vegetative fuels reduction for fire prevention. Staff anticipates filling this position before Spring. Training Services The Fire Training Program schedules, coordinates, and documents both in-house and outside training and certification for fire department staff. The program also works to maintain and improve the health and fitness of fire department employees. The overall program goal is to support highly qualified, well trained, safe, healthy, and fit employees. The Training Services program continues to utilize dedicated funding to implement the injury reduction program for emergency response staff. This has included the purchase of equipment and professional contracted services for functional movement screening and training. Overall, the department has observed a decrease in the frequency of on-the-job injuries in the short term. Recruit Academy The non-staffed Recruit Academy Program is responsible for coordinating and completing the training of new hire firefighters. The Fire Department does not have current plans to host a recruit academy in FY24 due to the current number of firefighter vacancies. Fire Apparatus Services This program is categorized as yellow however staff recommended an ongoing solution as part of the FY24 Mid-Year SOBC that will meet the resource needs improving the program category to green. The Fire Apparatus Program performs fire apparatus services, maintenance, and repair of light and heavy fire apparatus and vehicles. Due to Truck 1’s high usage it is requiring more frequent and costly service and repairs. In response the department is recommending refurbishment of the apparatus. Replacing key components of the powertrain will reduce the repairs and extend the life of Truck 1. Additionally, two vehicles in the department’s light fleet are past replacement age and also increasing repairs times and costs. The department is recommending replacement of the truck dedicated to the Fire Marshal and the Type VI fire engine. Replacement will reduce the repair needs and keep the department’s fleet on schedule with the city’s established replacement policy. Fire Station Facilities Support The non-staffed Fire Stations Facilities Support Program helps manage and maintain the City’s four fire station facilities, their grounds, and miscellaneous equipment, appliances, and furnishings. The budget is currently enough to meet the overall program objectives and activities. Disaster Preparedness and Assistance -- This program is now fully staffed, funded and meeting objectives. The Disaster Preparedness and Assistance program focuses on three areas; 1) ensuring City personnel can provide appropriate rescue and relief services following a major disaster such as earthquake, flood, nuclear power accident, hazardous material spill and wildland fire: 2) providing information and education on disaster preparedness, and fire safety the general public: and 3) provides assistance to communities outside of the City of San Luis Obispo as part of the State’s Mutual Aid system. Budget Report Pg. 71 Page 159 of 241 Department Updates - Utilities Utilities Department Performance Measures Performance measures are designed to determine accountability, improve service quality, allocate resources, and evaluate departmental performance in meeting San Luis Obispo’s goals and objectives. Objective Measure 2022-23 Actual 2023-24 Target 2023-24 Mid-Year Maintain and manage infrastructure, assets, and facilities responsibly and transparently. Strategic Goal: Public Stewardship Sanitary Sewer Overflows per 100 miles of sewer main37 9.15 0 0.68 Breaks/leaks per 100 miles of water main 38 10 <13.4 2.08 Provide the Community with High Quality and Reliable Service Strategic Goal: Public Service Recycled Water Delivered (AF)39 236 300 181.37 Minimize Customer Shut-Off for Nonpayment40 352 <450 95 Work Program Evaluations Water Administration/Engineering Water Administration/Engineering includes administrative, planning, and engineering staff that work with operations staff to manage the City's drinking water program. The division is responsible for planning efforts to ensure distribution systems and water supplies can meet the needs of the present and future community. Major work efforts include implementation of the Groundwater Sustainability Plan, source water planning and acquisition, and workforce planning and development. Other work includes the transition from a surface water permit to a surface water license at Whale Rock and Salinas reservoirs, and the development and execution of large CIP projects at the City’s Water Treatment Plant and within the Water Distribution system, which are outlined in additional detail below. Water Source of Supply The Source of Supply budget within the Water Division funds programs related to the City’s surface water sources, groundwater, and recycled water. This budget is administered by staff at the Water Treatment Plant, Whale Rock Reservoir, Water Quality Lab, Water Resources, Water Resource Recovery Facility, and Water Administration/Engineering sections. Approximately 97 percent of the Source of Supply budget is utilized to fund the delivery of raw water to the City’s Water Treatment Plant and to fund associated capital repairs and projects at the City’s three surface water reservoirs. During the first half of the Fiscal Year, the Spillway Underdrain Repair project was completed at the Whale Rock Reservoir and the City began the second phase of its groundwater cleanup project within the San Luis Obispo Basin. Approximately 40 percent of the Source of Supply budget funds debt service for the Nacimiento Water 37 The Utilities department maintains 142 miles of sewer main annually. The data in the table above was updated on 11/8/2023 and represents roughly 36% of the fiscal year. Relative to the 2021 American Water Works Association Utility Benchmarking report, 0.9-1.1 SSOs per 100 miles of sewer main would put the City in the 75th percentile of surveyed wastewater service providers. 38 The Utilities department maintains 192 miles of water main annually. The data in the table above was updated on 11/14/2023 and represents roughly 37% of the fiscal year. 39 The data located in the table above was updated on 11/26/2023 and represents roughly 41% of the fiscal year. 40 The data located in the table above was updated on 11/8/2023 and represents roughly 36% of the year. Budget Report Pg. 72 Page 160 of 241 Department Updates - Utilities Project, which has been critical in allowing the City to manage source water supplies without requiring mandatory water conservation measures. Storms during the winter of 2022-23 damaged the Nacimiento pipeline, resulting in a disruption of service to the City. County of San Luis Obispo staff are currently preparing design plans for permanent repairs to the pipeline and anticipate the pipeline will be restored to approximately 50 percent of capacity by Spring of 2024. It is expected that FEMA and Cal OES will provide funding for over 90 percent of the permanent repairs to the pipeline. Reservoir Operations This section consists of three staff members that are responsible for maintenance and operation of Whale Rock Reservoir, 18 miles of raw water pipeline, and two pump stations that deliver untreated water to the Water Treatment Plant. CIP projects are planned to maintain, replace, or upgrade infrastructure to meet the goals of protecting source water quality and ensuring consistent water delivery. From August-October a contractor completed the Spillway Underdrain Repair project, restoring the spillway underdrain system to its original capacity and function. Additionally, Whale Rock staff added additional monitoring equipment to the reservoir to allow for continuous monitoring of overflow volumes from the lake and conducted debris removal from sections of Old Creek downstream of the reservoir to ensure proper stream flow. Staff also conducted repairs to a section of the Whale Rock pipeline that was exposed due to landslides during the Winter storms in 2022-23. Water Treatment Water Treatment is an 11-member team responsible for the operation and maintenance of the City’s drinking water plant. In the first half the current fiscal year, the water treatment plant has provided the City’s users and Cal Poly with over 2,504 acre-feet of safe, reliable, potable drinking water. The water treatment plant is now operating with state-of-the-art ozone disinfection equipment that was installed last year as part of the Water Energy Efficiency Project. To understand and plan for future equipment needs, the Utilities Department is working with a consultant to develop a Water Treatment Plant infrastructure replacement strategy. The infrastructure replacement strategy will help the section understand equipment replacement needs, how changing regulations may require upgrades to the plant, and how water may be more effectively treated to meet regulatory standards while minimizing costs. Global supply chain issues and shortages of raw materials continue to impact prices of chemicals used in the water treatment process. Similarly, electricity costs continue to escalate due to PG&E rate increases. In October, the treatment plant brought online its new Tesla backup battery system, which is expected to reduce electricity expenditures by over $100,000 per year. The battery also provides backup power to the treatment plant for approximately seven hours in case of a power outage. Water Distribution Water Distribution is a 12-person team responsible for the operation, maintenance, and expansion of the City’s Water Distribution system. This system of pipes, tanks, pumps, valves, meters, and hydrants transport water from the Water Treatment Plant throughout the City for fire protection and community use. In the first half of the fiscal year, the section installed a new pressure-reducing valve on Highland Drive. This new valve provides a secondary source of water supply for the pressure zone surrounding Bishop Peak School and the Patricia Drive area. This installation greatly improved fire flow availability in the area surrounding the school and provides necessary redundancy for maintenance activities. Additionally, staff completed the design and bid process for two major CIP projects, including the replacement of a 3,000’ of 16” transmission main along Johnson Ave. The section has also begun installation of a small number of AMI (advanced metering infrastructure) endpoints in a pilot area to test the technology’s viability and assess it for potential benefits. The crew repaired or replaced 31 service lines, repaired 5 water main leaks, performed 3,069 work orders related to establishing water service for new customers, and flushed, maintained, or replaced 401 fire hydrants. Water Resources Water Resources is a three-person team responsible for the development of local groundwater resources, expansion of the City’s use of Recycled Water, and implementation of the City’s Water Conservation programs. This team currently has one vacant position that has been open since July and is expected to be filled in March of 2024. The team is also responsible for public outreach and Budget Report Pg. 73 Page 161 of 241 Department Updates - Utilities communications regarding the City’s drinking water program, which includes radio advertising, social media outreach, and special event campaigns. The team received notification of grant funding for the final phase of the Groundwater Cleanup Project, which will provide about $6.6 million to install up to 12 monitoring wells and construct two new groundwater extraction wells with treatment systems. The City is working with the California State Water Resource Control Board to finalize the funding agreement, and working with consultants to finalize design, environmental studies, and permitting for the project. Construction for the monitoring and extraction wells are anticipated to begin in August- September 2024, with the project anticipated to be completed by Spring of 2026. The team launched a revised water rebate program designed to reduce potable water use in the City while utilizing $30,000 that was approved as part of the 2022-23 and 2023-24 budgets. Following up on the work done to revise the rebate program, the team is completing a Water Conservation and Efficiency Plan, which details the City’s history of water conservation and considers future paths for water conservation programing. Refinements to the administration of the Recycled Water Program, including enhanced communication with Site Supervisors and property managers, updated, and streamlined reporting, and increased oversight, have resulted in a better understanding of the needs of recycled water users and a greater assurance that the Department is meeting State. On 2/7/2023, staff received Council direction to release a Request for Interested Parties (RFIP) as part of the Roadmap for the Maximization of Recycled Water. Through the RFIP staff were able to identify regulatory, operational, economic, and legal requirements for extraterritorial recycled water sales. The RFIP was released September 2023 and closed December 2023. Only one response was received, which did not meet the minimum pricing requirements set forth in the RFIP and corroborated by rate consultants and legal counsel. Staff will continue to explore opportunities to maximize recycled water for community benefit. Wastewater Administration/Engineering The Wastewater Administration/Engineering program leads, evaluates, and provides guidance and direction for the effective management of the various wastewater programs. It provides strategic and long-term planning for environmental compliance, stormwater, water quality analysis and reporting, wastewater treatment and conveyance, solid waste and recycling, the Utilities Department’s safety program, and recycled water production. Major work efforts of this section are currently centered around the upgrade and regulatory permitting of the Water Resource Recovery Facility (WRRF) SLO Water Plus project, public outreach and education, the sewer lateral rebate program, sewer system modeling, departmental asset management standardization, consolidating roles and responsibilities of the Citywide Stormwater Program, completing water quality laboratory certification for environmental analysis and documentation, and negotiation of a new solid waste franchise agreement with San Luis Garbage. Wastewater Collection This nine-member program of the Utilities Department is responsible for the operation and on-going maintenance of the City’s wastewater collection system, with two staff members dedicated to the maintenance of the City’s storm drain systems. The lateral rebate program offers financial support to homeowners opting for sewer lateral replacement, granting rebates ranging from $2,000 to $3,000. Between July 1, 2023, and November 14th, 2023, 26 sewer laterals were replaced, and 13 lateral rebates were issued. Notably, the completion of the Calle Joaquin lift station project stands as a significant achievement in this fiscal year. Additionally, the team is gearing up for a comprehensive two-year flow study aimed at updating information related to capacity-constrained segments of the system. The study aims to provide valuable insights for prioritizing capital improvement projects over the next decade and assess the effectiveness of the sewer lateral programs. These programs contribute to reduced inflow and infiltration into the wastewater collection system, meet regulatory requirements, protect human health, and preserve capacity. The program is currently updating its Sanitary Sewer Management Plan (SSMP) to address regulatory changes from a State-issued general order that went into effect on June 2023, and plans to bring the SSMP to council for adoption sometime in the fall of 2024. During the storms of early 2023, where the sewer system experienced some of the highest flows on record due to flooded Budget Report Pg. 74 Page 162 of 241 Department Updates - Utilities streets, staff are proud to report that there were zero sanitary sewer overflows. This is a testament to an aggressive preventative maintenance program and the adoption of novel technologies like a smart cover monitoring network. Environmental Programs Environmental Programs (EP) oversees pretreatment industrial compliance for about 340 industrial users within the City, including six Significant Industrial Users (SIUs). EP staff transitioned its paper filing and reporting system to an electronic platform called ACP FOG this year, which tracks inspections performed for industrial users within San Luis Obispo. The implementation of this software has enabled staff to meet data tracking requirements better, monitor and report to the Water Board, streamline inspection and monitoring processes, and reduce costs related to the administration of the program. Additionally, staff have improved measurement and enforcement of fats, oils, and grease (FOG) at restaurants. New equipment has enabled staff to better measure solids in grease traps and interceptors. This is important as the reduction of FOG inflow to the wastewater collection system reduces the risk of downstream sanitary sewer overflows (SSOs). Water Resource Recovery Facility This 13-member section of the Utilities Department is responsible for the operations and maintenance of the City’s Water Resource Recovery Facility (WRRF), which treats all wastewater from the City, County Regional Airport, and California Polytechnic University, and includes recycled water production. The WRRF upgrade project (SLO Water Plus), the largest CIP project in the City’s history, has seen significant progress in most aspects of construction, with approximately 75 percent of the initial treatment processes completed and placed into service. Due to unforeseen conditions such as contaminated soils and other hazardous materials, pandemic related supply chain and labor impacts, and weather, the project is considered delayed. A detailed breakdown of project delays and underlying impacts is currently being compiled by the General Contractor, PCL Construction. However, commissioning of the completed systems has resulted in full compliance capacity with a Time Sensitive Order (TSO) issued by the Regional Water Board. Staff anticipate receiving a new discharge permit from the Regional Water Board in June of 2024 and are currently negotiating the terms. The remaining SLO Water Plus construction includes work that results in additional treatment capacity and new odor control facilities. During construction, operations and maintenance staff have worked around construction and with the existing treatment train to convert nearly half a billion gallons of wastewater to safe, clean water. While the 2023-25 Financial Plan indicated completion by the first quarter of 2024, the SLO Water Plus project is now anticipated to be substantially completed by July 2024. Project closeout is expected by the end of calendar year 2024, which will include a ribbon-cutting ceremony and a series of public outreach events. The WRRF program is categorized as yellow because of three unanticipated costs. First, staff budgeted the fiscal year 2023-24 electric service account assuming a 35% rate increase; however, staff were informed in January 2024 that the cumulative electric rate increase from January 2023 to July 2024 is now forecasted to be 63% for Community Choice Aggregate customers. In fiscal year 2023-24, staff anticipate being able to utilize underspend in other accounts to cover the rate increases. That said, staff will continue to monitor spend rates and provide an updated forecast on electric service spending at the 2023-24 3rd Quarter Report. Staff will need to request additional electric service budget at 2024-25 Budget Supplement. Second, during the demolition of a legacy treatment system, the construction team encountered residual mercury, which was part of a sealed component of the old system. Staff worked closely with the construction team and regulators to safely remediate the site and properly dispose of the hazardous materials. The estimated impact of this work is $350,000 and is not covered by the WRRF upgrade budget. Staff will seek authorization to appropriate this funding through Undesignated Capital (Completed Projects) at 2024-25 Budget Supplement. Budget Report Pg. 75 Page 163 of 241 Department Updates - Utilities Third, construction delays produced sequencing constraints that resulted in the generation of significant odors which have impacted the community. Staff collaboration and creative solutions have resulted in temporary operations to reduce odor and stabilize impacts on discharge compliance. These solutions include a supplementary centrifuge to assist with solids separation and disposal services for solids byproducts in excess of current processing capacity. These systems will be utilized until permanent infrastructure related to solids handling is completed in the spring of 2024. Staff will seek authorization to appropriate funding for the costs of these temporary odor reduction measures through Undesignated Capital (Completed Projects) at 2024-25 Budget Supplement. Sewer Fund Undesignated Capital (Completed Projects) are funds that have been approved by Council to be spent on capital projects but are not designated to a specific project. This balance increases when Sewer Funded projects are completed under budget. Utilities Revenue Utilities Revenue is staffed with two full-time positions and provides support to 16,765 service connections. This includes billing, payment collection, past-due processing, and customer service. Staff also administer the customer assistance program, which applies a 15% discount to the water and sewer bills of qualifying customers. 186 41 customers are enrolled in the customer assistance program. In coordination with the Community Action Partnership of San Luis Obispo County (CAPSLO), Utilities Revenue staff have administered $140,288 42 in direct bill relief for eligible customers through the Low- Income Household Water Assistance Program (LIHWAP) from June 2022 to present. Water Quality Lab The five-member Water Quality Laboratory (WQL) is an Environmental Laboratory Accreditation Program (ELAP) State Certified Laboratory that performs sampling and/or analyses in support of City services including wastewater, recycled water, groundwater, drinking water, and the San Luis Obispo Creek watershed. The WQL operates under regulations ensuring compliance with Federal, State, and local regulations. For the past six months, staff provided continued support for the WRRF Upgrade and corresponding regulatory permit negotiations, protecting public and environmental health. Staff also continues to implement new Environmental Lab Accreditation Program Standards. Water Quality Lab staff maintain an ongoing partnership with the County and other health professionals in wastewater-based epidemiology to track and support general trends relating to the COVID-19 pandemic. Solid Waste & Recycling The Solid Waste and Recycling (SW&R) Program was created in July 2019 to ensure compliance with solid waste legislation such as Senate Bill 1383 and Assembly Bill 1826, manage the City’s SW&R collection franchise agreements, conduct public outreach, and work with external partners such as San Luis Garbage and the Integrated Waste Management Authority (IWMA). In July 2023, a full-time permanent SW&R Coordinator was hired. In September, a Cal Poly College Corps Fellow joined the SW&R Program to support the City’s Climate Action - Lead by Example Zero Waste Plan implementation. Some of the projects that staff are currently working on include the completion of the updated waste characterization study, preparation for expiration of the waste SW&R collection franchise agreements, coordination with the IWMA on regional efforts and governance, and acquisition and implementation of a CalRecycle Beverage Container Grant. In October 2023, the County Board of Supervisors voted to rejoin the IWMA through a Joinder Agreement. This agreement provides a pathway for the County to rejoin the IWMA with a single seat 41 186 customers are enrolled in the customer assistance program as of 11/28/2023. 42 Staff have secured $140,288 in direct bill relief for eligible customers through LIHWAP as of 11/29/2023. Budget Report Pg. 76 Page 164 of 241 Department Updates - Utilities and a single vote on the IWMA Board. The Resolution to Adopt IWMA Joinder Agreement is scheduled to be considered for approval by the City Council in January 2024. Along with the City’s Sustainability and Natural Resources Team, staff debuted 30 new Sustainable SLO recycling and trash bins in November 2023 as part of the $236,531 CalRecycle Beverage Container Recycling Grant awarded to the City. The Big Belly manufacturer “smart” bins provide the City and waste hauler with insights into waste volumes, minimizes overflow, reduces maintenance needs, while creating cleaner, more beautiful streets, and public spaces. Staff continue to implement public outreach elements of the grant. Stormwater The Stormwater program is an interdepartmental approach to meeting the stormwater requirements outlined by the State Water Resources Control Board (SWRCB). Staff from Utilities, Public Works, Community Development, and Administration departments all contribute to the underlying goal of protecting water quality and meeting regulatory standards. Stormwater uses interventions like Low Impact Development infrastructure (LID), groundwater infiltration and recharge, community education, regulatory compliance, construction site management, and clean up and abatement of illicit discharges to protect water quality. The city received a notice of violation (NOV) in July 2023 from the 2022 Post-Construction Requirements (PCR) Annual Report. To address the NOV and prevent future violations, staff in the Utilities and Community Development Departments collaborated to perform field verification of structural control measures (SCMs) for construction projects completed from September 2021 through June 2023. Field verification of SCMs is now a required step prior to a final building inspection. Staff have improved operations by working with IT staff to create an online portal for property owners to submit their annual self-inspection of post construction requirements forms as required by the Central Coast Regional Water Quality Control Board. Safety The Safety Program is currently comprised of a Safety Manager, who performs a variety of technical and professional duties in the implementation and coordination of the occupational safety programs and safety-related training for the Utilities Department. In 2023, the Safety Manager visited each Utilities site multiple times, performed over forty risk assessments via job shadowing, and discussed any findings with relevant managers and supervisors. This position has been crucial to providing oversight and management of various hazardous material remediation efforts. Currently, the Safety Manager is collaborating with the Human Resources Department to review and publish the following Safety Programs: Hazardous Materials, Electrical Safety, Hazard Communication, Hearing Conservation, Machine Guarding, Safety at Heights/Fall Prevention, Respiratory Protection, Lead and Asbestos, Heat Illness, Exposure Control, Fire Prevention and Trenching and Excavation. Budget Report Pg. 77 Page 165 of 241 CIP Update Section E: CIP Update Table 35 - Completed and Ongoing Capital Project Update Budget Report Pg. 78 Page 166 of 241 CIP Update Table 36 - Status of Major and Legacy Projects in Design Budget Report Pg. 79 Page 167 of 241 On track Task delayed or potential setbacks with workable solutions Problems emerged with no solution yet MCG  Task/ Action Completion  Date St a t u s 1.1 For All Members of the Community 1 ER,CV & FS a. Implement the relevant actions in the updated Economic Development Strategic Plan (EDSP) focusing on those relevant to Economic Resiliency, Cultural Vitality and Fiscal Sustainability.Ongoing 2 ER,CV & FS b.Continue to partner with the Office of Sustainability to implement the economic development related actions in the Climate Action Plan (CAP) as well as the sustainability related actions in the updated Economic Development Strategic Plan (EDSP) Ongoing 3 ER,CV & FS c.Continue to partner with the Office of Diversity, Equity and Inclusion (DEI) to implement the economic development related actions in the DEI major City goal and planned DEI strategic framework as well as the DEI related actions in the updated Economic Development Strategic Plan (EDSP) Ongoing 4 ER,CV & FS d.Continue to monitor local labor participation in major City projects and adjust the City's  efforts as needed to ensure local labor participation through the use of Community Workforce Agreements and other similar tools. Work to finalize CWA for Prado Overpass and Public Safety  Center. Ongoing 5 ER,CV & FS e. Continue to update the employment scorecard and the economic activity scorecard. Ongoing 1.2 Business Support 6 ER,CV & FS a. Continue activations, promotions and  programs like  "Buy Local Bonus", "Eat Local Bonus" and "Shop local" to build economic resiliency  through out the City and including downtown. Ongoing 7 ER,CV & FS b.Continue to work with partners at the Chamber, REACH, Cal Poly, Downtown SLO, SCORE and others to support the business community through retention, creation, attraction, education and communication efforts. Ongoing 8 ER,CV & FS c. Continue to promote the City to tourists, visitors and locals through the efforts of the TBID and the PCC. Ongoing 9 ER,CV & FS d.Continue to focus on efficiency and transparency in the permitting process through implementation of new tools, performance management reporting, and enhanced customer transparency tools.  Report recurring performance measures or permit processing times during General Plan Annual Report. Ongoing 10 ER,CV & FS e. Ensure broad and inclusive engagement in area and specific plans updated by the Community  Development Department to represent the needs of local businesses. Ongoing 11 ER,CV & FS f.Conduct outreach and engagement with property owners and businesses in the Upper Monterey Special Focus Area to confirm scope in pursuing an area plan consistent with Land Use Element Policy 8.2.2. FY25 Q4 12 ER,CV & FS g. Continue to support new and expanded private childcare options through the use of grant funding and other programs. Ongoing Section F: Major City Goal Update MCG Key: ER,CV, FS= Economic Resiliency, Cultural Vitality & Fiscal Sustainability; DEI= Diversity, Equity & Inclusion;  HH=Housing and Homelessness; CA, OS, ST= Climate Action, Open Space & Sustainable Transportation Section F: Major City Goal Update Budget Report Pg. 80 Page 168 of 241 MCG  Task/ Action Completion  Date St a t u s 13 ER,CV & FS h. Continue to support the childcare options for school age children through the City's own  programs and programs in conjunction with other partners. Ongoing 14 ER,CV & FS i. Proactively evaluate and implement after briefing council on opportunities to partner with Cal  Poly, San Luis Coastal Unified School District and other major employers for employer  supported childcare programs.  Ongoing 15 ER,CV & FS j. Represent the interests of the business community during the implementation of the  broadband strategic plan. Ongoing 1.3 Arts & Culture Support 16 ER,CV & FS a. Continue to partner with Downtown SLO to ensure the promotion, resiliency, growth, and  vitality of the Downtown. Ongoing 17 ER,CV & FS b. Continue to financially and operationally support Downtown SLO during the winter holidays  including incentivizing private participation through the matching program.Ongoing 18 ER,CV & FS c. Continue to support the Downtown SLO programs like Clean & Safe, the Ambassadors and  homelessness support. Ongoing 19 ER,CV & FS d. Develop a Council report and Study Session on downtown vacancies, the status and possible  options to address any issues identified.  FY25 Q4 20 ER,CV & FS Develop an implementation plan for the recently adopted Access and Parking Management  Plan and begin execution of the plan.Ongoing 21 ER,CV & FS f. Begin construction of the Cultural Arts District Parking Structure.Under Construction 22 ER,CV & FS g. Replace the existing Mission Plaza Restrooms in compliance with Mission Plaza Concept Plan  and Council Direction.Ongoing 1.4 Downtown Vitality 23 ER,CV & FS a. Continue to work with our community partners to ensure the Cultural Vitality of the City. Ongoing 24 ER,CV & FS b. Continue to execute  the City's public art master plan. Ongoing 25 ER,CV & FS c. Ensure that the City promotes the various City and privately owned art installations through  programs like the public art promotional plan developed by the PCC.Ongoing 26 ER,CV & FS d. Continue to financially support the Arts and Cultural Activities of the City through the PCC's  GIA program and the additional grant funding via the PCC.Ongoing 27 ER,CV & FS e. Continue the citywide banner program. Ongoing 28 ER,CV & FS f. Continue to support the preservation of the City's adobes, including work on the La Loma  Adobe through a phased approached intended to ensure that the structure is ready for active  stabilization efforts by 2025.   FY25 Q4 29 ER,CV & FS g. Initiate implementation of the consultant recommended phased approach to update the  City's historic resources inventory.FY24 Q2 30 ER,CV & FS h. Develop a Council Memorandum on the current base level of economic support for Arts and  Cultural activities across the various departments in the City. Complete 1.5 Practicing Fiscal Responsibility 31 ER,CV & FS b. Conduct a Study Session on alternative capital project delivery options and determine  whether Council wishes to proceed with a Charter Amendment. FY24 Q4 32 ER,CV & FS c. Implement a City fee program update. FY24 Q3 33 ER,CV & FS Continue to implement and enhance the City's sound financial management practices to  support stability of the organization and services provided to the community.Ongoing 34 ER,CV & FS d. Implement a Development impact fee (AB1600) study and update. FY24 Q3 Section F: Major City Goal Update Budget Report Pg. 81 Page 169 of 241 MCG  Task/ Action Completion  Date St a t u s 35 ER,CV & FS e. Monitor Public Banking advances and alert the City Council to major changes. Ongoing 36 ER,CV & FS f. Continue to support and prioritize employee development and growth through investing in  resources to train, develop, and onboard new and transitioning employees.  Ongoing 37 ER,CV & FS g. Continue to support employees in managing their workloads by reviewing and prioritizing  work efforts, goals, and balancing trade‐offs for a new workload.Ongoing 38 ER,CV & FS h. Continue to evaluate and adjust internal meetings to create more effective meeting  practices.Ongoing 39 ER,CV & FS i. Continue promoting cross‐department communication and collaboration amongst  employees.Ongoing 40 ER,CV & FS j. Continue to evaluate and enhance the training and usability of Oracle Cloud, the City's  Enterprise Resource Planning/Human Capital Management software.Ongoing 2.1 Establish Office of DEI 41 DEI a. Based on the completion of the DEI Strategic Plan, determine the ongoing support structure  needed in the Office of DEI to optimally deliver organizational and community programs and  services. Ongoing 42 DEI b. Work with Cal Poly and Cuesta to host interns. Ongoing 43 DEI c. Further develop purpose, role, activities, and enhance impact of DEI Employee Committee,  including equal standing and priority to tasks and responsibilities assigned to the members (e.g.  ERGs, newsletters, cultural celebrations, trainings, internal communication, public web pages,  etc.). Ongoing 44 DEI d. Continue to support and act as the staff liaison to the Human Relations Commission (HRC). Ongoing 45 DEI e. Continue to provide grant support to the HRC for DEI High Impact Grants, Community  Development Block Grants and Human Services Grants and complete necessary follow up and  reporting with grant recipients. Ongoing 2.2 Develop & Implement DEI Strategic Plan 46 DEI a. Complete a DEI Strategic Plan for comprehensive DEI initiatives and programming for the  organization and community based on needs, priorities, and resource assessments.FY24 Q3 47 DEI b. Implementation of prioritized programs as outlined in the DEI Strategic Plan within available  resources.FY24 Q3 2.3 Workforce Recruitment & Retention 48 DEI a. Continue to enhance job descriptions and recruiting materials such as materials in Spanish or  in different formats to easy access. Ongoing 49 DEI b. Assess and develop enhancements processes such as implementing DEI‐focused screening  and interviewing trainings to personnel and interview panels.Ongoing 50 DEI c. Create and rollout DEI‐focused trainings for employees. Ongoing 51 DEI d. Examine policies and programs to support primary caretakers.Ongoing 52 DEI e. Continue communicating childcare options and resources for City employees; additional to  First 5 findings. Explore flex schedules, job share, remote options, etc.Ongoing 2.4 Inclusive & Equitable Workplace 53 DEI a. Develop and adopt a DEI statement for the organization. FY24 Q3 54 DEI b. Develop and implement a DEI module in new hire onboarding process. Ongoing Section F: Major City Goal Update Budget Report Pg. 82 Page 170 of 241 MCG  Task/ Action Completion  Date St a t u s 55 DEI c. Provide DEI‐related training for all staff of all levels (Council, Commission, Advisory Board,  Directors, Managers, Staff, etc.).Ongoing 56 DEI d. Complete a planning study for gender‐inclusive restroom and sleeping facilities for Fire  Stations 3 & 4. Procees with design work pending results of study.Ongoing 2.5 Community‐based Policing & Restorative Practices 57 DEI a. Promote DEI best practices in Police Department (PD) recruting and hiring efforts. Ongoing 58 DEI b.  Work in partnership with Facilities and PD to ensure new public safety building design is  equitable and inclusive for the community and all department employees.Ongoing 59 DEI c. Continue to work with community partners (PAC and Roundtable) to give the community a  voice in policing and that 21st Century Policing Recommendations are implemented where  possible. Ongoing 60 DEI d. Use Community partnerships to help build a 5‐year strategic plan to create transparency and  legitimacy.Ongoing 2.6 Cal Poly & Cuesta Partnerships 61 DEI a. Establish bimonthly collaborative and informative meetings with Cal Poly Office of University  Diversity & Inclusion and Cuesta College Office of Student Equity & Special Programs to futher  explore partnerships around education and training. Ongoing 62 DEI b. Utilize the Assistant VP for Strategic Planning and Network at Cal Poly OUDI to research best  practices, grants for interships, programs, outreach, innovative practices, etc.Ongoing 63 DEI c. Host City/Cal Poly quarterly roundtable (City & Cal Poly leadership, DEI Employee Committee,  HRC, Cal Poly students, DEI Leaders, Cuesta College, etc.) regarding community/student  experience, relationship‐building and partnership programs.  Ongoing 64 DEI d. Explore and develop shared multicultural programming, activities, and events with Cal Poly,  Cuesta College, and Non‐profit partners through a pilot and/or pop up multicultural center  experience. Ongoing 65 DEI e. Contract to develop a feasbility study for a multicultural center. Ongoing 2.7 Access, Inclusion, Support for Underrepresented Communities 66 DEI a. Support the development and implementation of the Broadband Strategic Plan to ensure  access is equitable and pursue funding to fill gaps. Ongoing 67 DEI b. Continue to provide Community Academy program in even numbered years including  application outreach to underserved/underrepresented communities.Complete 68 DEI c. Complete training for applicable staff on the City's updated Public Engagement & Noticing  (PEN) to ensure diverse participation.Ongoing 2.8 Community Education & Programming 69 DEI a. Review and embed DEI language into existing policies and procedures, codes of conduct  within facilities, parks, programs, events, and rentals for services provided to the community.Ongoing 70 DEI b. Include DEI Manager Financial Planning Steering Committee meetings. Ongoing 71 DEI c. Edit existing and create new policies and procedures that reflect a DEI lens for internal  processes to ensure all City Departments support the DEI MCG.Ongoing 72 DEI d. Provide financial assistance to qualified families through City funded scholarships for youth  related programs such as: before/after‐school childcare, spring break & summer camps, swim  lessons, and after‐school sport programs.   Ongoing 3.1 Implement Housing Element Section F: Major City Goal Update Budget Report Pg. 83 Page 171 of 241 MCG  Task/ Action Completion  Date St a t u s 73 HH a. Initiate a missing middle housing program that enables "house‐scale" multi‐family housing  opportunities (duplex, tri‐plex, bungalow court, etc.) in neighborhoods where existing  infrastructure (e.g. arterial and collector streets) can support additional infill and intensification  and promote complete neighborhoods. FY25 Q4 74 HH b. Initiate an update to the Margarita Area Specific Plan to include more housing options of all  types (affordable, multi‐family, mixed‐use) on undeveloped land, and work with property  owners on a plan for the completion of the Prado Road extension to Broad Street. FY25 Q4  75 HH c. Initiate an update to the Airport Area Specific Plan to allow mixed‐use residential  development, where appropriate and consistent with the County Airport Land Use Plan FY25 Q4 76 HH d. Conduct a Study Session with the City Council to identify needs and opportunities across the  housing spectrum, including various types of transitional and supportive housing options.FY24 Q3 77 HH e. Develop a scope of work for possible funding as part of the 2023‐25 Financial Plan  Supplement to update the City's parking requirements in consideration of best practices that  support housing production. Strategies may include lowering parking minimums, establishing  parking maximums, reducing parking requirements in areas close to services and transit  facilities, and other proven strategies. FY24 Q3 78 HH f. Implement Below Market Rate Housing best practices including leveraging affordable housing  fund revenues, down payment assistance programs, streamlined processing of loan documents,  and updated policies and procedures. FY24 Q4 3.2 Implement Inclusionary Housing Ordinance 79 HH a. Work collaboratively with County and key stakeholders to coordinate regional encampment  and street outreach, including an expanded hotel voucher program to ensure a bridge for  temporary emergency shelter FY24 Q4 80 HH b. Increase homelessness response communications, resource sharing, and education, including  increased public use of Ask SLO app FY24 Q4 81 HH c. Expand implementation of digital encampment management tool internally and for potential  countywide use or explore using other countywide systems shared with other regional  partners. FY24 Q4 82 HH d. Leverage additional funding from other partner agencies for Mobile Crisis Unit (MCU)  program, and Community Action Team (CAT) and service expansion; develop sustainable safe  parking programs; and pilot additional transitional shelter programs with regional partners FY24 Q4 83 HH e. Support County and regional partners in pursuing and implementing funding resources as  appropriate given the City's role for services, and transitional and permanent supportive  housing,  including Encampment Resolution Funding and Project Homekey grants FY24 Q4 84 HH f. Continue to develop the City's Safe Housing Outreach and Education Program, including  preparation of a Council Memo on options for protecting renters, including homelessness  prevention strategies.  FY24 Q3 85 HH g. Monitor and update the two‐year Homelessness Response Strategic Plan to align with  Countywide Plan to Reduce Homelessness, other regional and state opportunities, and in  advance of next City financial plan  FY25 Q2 Section F: Major City Goal Update Budget Report Pg. 84 Page 172 of 241 MCG  Task/ Action Completion  Date St a t u s 3.3 Below Market Rate Portfolio Management 86 HH a. Environmental clean‐ups in creek and open space areas associated with abandoned personal  property and trash. (Funding approved on March 7, 2023)FY25 Q4 87 HH b. Environmental clean‐ups in City Parks and public spaces associated with abandoned personal  property and trash. (Funding approved on March 7, 2023)FY25 Q4 3.4 Financial Management 88 HH a. Maintain SLOPD bike patrol program as staffing allows FY25 Q4 89 HH b. Implement the new Community Service Officer program over the next fiscal year to ensure  effectiveness and improvements in quality of life surrounding homelessness issues in the  downtown (funding approved on March 7, 2023) Complete 4.1 Provide Sustainability Resources to Achieve Council's Adopted Goals 90 CA, OS, ST a. Continue to install electric vehicle chargers and replace fleet vehicles as needed with all‐ electric alternatives as called for by CAP Lead by Example task 1.1.A .Ongoing 91 CA, OS, ST b. Continue to electrify the bus fleet as called for by CAP Lead by Example task 1.1.A.Ongoing 92 CA, OS, ST c. Complete installation of solar panels at the City's Bus Yard, Fire Station 1, and Sinsheimer  Pool as called for by CAP Lead by Example task 1.1.A.FY25 Q2 93 CA, OS, ST e. Apply the "Sustainable SLO" mark to City infrastructure and assets and conduct a general  awareness outreach program as funding and staff resources allow, as called for by CAP Lead by  Example task 1.1.B. Ongoing 94 CA, OS, ST f. Provide ongoing support for Central Coast Community Energy Policy and Operations Board  Members, and engage in staff level policy and program development, as called for by CAP Clean  Energy task 1.1.A Ongoing 95 CA, OS, ST g. Pursue funding, and if feasible, create the "Green and Healthy Buildings” service to educate  the community and connect building owners with resources, federal funding, incentives,  financing, contractors, and streamlined permitting as called for by CAP Green Buildings Task  2.1.B, 2.1.C, and 2.1.D, and CASE Program HE‐4.7.  Ongoing 96 CA, OS, ST h. Continue to monitor impacts to Municipal Code 8.11 (All‐Electric New Buildings), and if  necessary return to Council with an alternative approach to achieving the City's climate action  goals as they relate to new buildings.  Complete 97 CA, OS, ST i. Conduct a study session, and pending Council direction, develop an equitable framework for  cost effective building electrification retrofit policies, with an initial focus on additions and  alterations, as called for by CAP Green Buildings Task 2.1.E.  Ongoing 98 CA, OS, ST j. Continue SB 1383 implementation by developing an inspection and enforcement program  and complying with procurement requirements for organic waste and paper as called for in CAP  Circular Economy task 1.1.A and 1.1.B. Ongoing 99 CA, OS, ST k. Continue to support the IWMA on facilitating the City's edible food recovery programs as  called for in CAP Circular Economy task 1.1.C, 1.2.A, and 1.3.A. Ongoing 100 CA, OS, ST Sustain, Manage, and Enhance the City's Greenbelt and Make Progress on Planting 10,000 trees  by 2035 Ongoing 4.2 Continue to Update & Implement the Climate Action Plan ("CAP") for Carbon Neutrality 101 CA, OS, ST a. Actively implement opportunities to purchase open space lands and permanent land  conservation agreements in furtherance of the City's Greenbelt Protection Program as called  for by CAP Natural Solutions task 1.1.A. Ongoing 102 CA, OS, ST b. Complete installation of adopted trail systems at the Irish Hills Natural Reserve and at Miossi  Open Space.Ongoing Section F: Major City Goal Update Budget Report Pg. 85 Page 173 of 241 MCG  Task/ Action Completion  Date St a t u s 103 CA, OS, ST c. Identify and implement trail alignment revisions, if feasible, and other solutions to reduce  erosion and wet weather closures and address trail user safety and enjoyment at Reservoir  Canyon Natural Reserve. Ongoing 104 CA, OS, ST d. Continue Open Space education activities including the "hikes with experts" series, Junior  Ranger Camp, and ongoing public information and programming, with emphasis on equity and  equitable access. Ongoing 105 CA, OS, ST e. Continue implementation by Ranger Service staff of all Open Space maintenance activities  including establishing a replacement schedule for Open Space trailhead improvements, as well  as replacement or repair of Open Space fencing currently in disrepair, all as set forth in the  adopted Open Space Maintenance Plan Ongoing 106 CA, OS, ST f. Continue ongoing Ranger Service patrol of Open Space areas ensuring compliance with the  City Open Space regulations, the safety of users, and protection of natural resources values and  functions. Ongoing 107 CA, OS, ST g. Implement priority projects at Righetti Hill Open Space consistent with the Conservation Plan  (if adopted in May 2023).Ongoing 108 CA, OS, ST h. Continue to work with community groups on tree planting in creeks and open space areas  toward the goal of 10,000 trees by the year 2035 as called for in CAP Natural Solutions task  2.1.A Ongoing 109 CA, OS, ST i. Continue to expand climate‐informed maintenance practices in the Greenbelt through  external funding and partnerships, and conduct ongoing monitoring on carbon sequestration  results and other co‐benefits for existing and potential future projects, as called for in CAP  Natural Solutions task 2.1.B. Ongoing 110 CA, OS, ST j. Continue to implement rehabilitation efforts throughout the City's open space network  where storm damage has occurred to trails, access roads, and other open space infrastructure. Ongoing 111 CA, OS, ST k. Continue partnership with City Farm SLO to install site security and access measures and to  implement California Farmland Conservancy Program grant scope of work.Ongoing 4.3 Continue Preservation, Maintenance, & Enhancement of the City's Open Space & Urban Forest 112 CA, OS, ST a. Active Transportation Plan (ATP) Tier 1 Network ‐ Higuera Complete Street Project: Complete  final design and construction of active transportation and safety improvements along Higuera  Street corridor from Marsh St. to Los Osos Valley Rd. FY25 Q3 113 CA, OS, ST b. Active Transportation Plan (ATP) Tier 1 Network ‐ South/King Crossing: Complete design and  construction of a new protected bicycle/pedestrian crossing at the intersection of South St. &  King St., improving access to Meadow Park, Hawthorne Elementary, and existing active  transportation routes. FY25 Q3 114 CA, OS, ST c. Active Transportation Plan (ATP) Tier 1 Network ‐ Foothill Complete Street Project: Continue  design of active transportation and safety improvements along the Foothill Blvd. corridor  between the western city limits and California Blvd., with goal to have shovel‐ready project for  construction in FY2025‐27. FY25 Q1 115 CA, OS, ST d. Active Transportation Plan (ATP) Tier 1 Network ‐ California/Taft Roundabout: Complete final  design and right‐of‐way acquisition for new roundabout at the California Blvd. & Taft St.  intersection, with goal to have shovel‐ready project for construction in FY2025‐27. FY25 Q4 Section F: Major City Goal Update Budget Report Pg. 86 Page 174 of 241 MCG  Task/ Action Completion  Date St a t u s 116 CA, OS, ST e. Active Transportation Plan (ATP) Tier 1 Network ‐ Paving Project Complete Street Elements:  Implement complete street and safety improvements as part of 2023 and 2024 summer paving  projects as guided by the Active Transportation Plan and Traffic Safety/Vision Zero reports. Ongoing 117 CA, OS, ST f. Active Transportation Plan (ATP) Tier 1 Network ‐ Railroad Safety Trail (Orcutt to Tiburon)  Connection:  Initiate design and environmental review for a project that will complete the gap  in the Railroad Safety Trail in the Orcutt Area between Tiburon Dr. and Orcutt Rd., including  replacement of the narrow culvert on Bullock Lane and pedestrian/bicycle safety improvements  at the Orcutt Road/Union Pacific Railroad Crossing. FY25 Q4 118 CA, OS, ST g. Active Transportation Plan (ATP) Tier 1 Network ‐ Foothill/California Railroad Crossing  Improvements:  Complete design and initiate construction of federally‐funded pedestrian  safety improvements at railroad crossing. FY25 Q4 119 CA, OS, ST h. Active Transportation Plan (ATP) Tier 1 Network ‐ Prado Creek Bridge Replacement:  Complete design of new bridge, including sidewalks, protected bike lanes, and additional  vehicular lanes to accommodate existing and future traffic demand. Includes reconstruction of  S. Higuera/Prado intersection with additional capacity and protected intersection features to  improve safety for pedestrians and cyclists.  Ongoing 120 CA, OS, ST i. Active Transportation Plan (ATP) Tier 1 Network ‐ Prado/US 101 Interchange: Complete  project approval and environmental document phase of project, and initiate design phase for  new interchange, which includes extension of Prado Road over US 101 to Froom Ranch Way,  with new northbound on/off‐ramps, four auto lanes, center median/left turn lanes, sidewalks  and protected bike lanes. Includes realignment of Elks Lane and signalization of the Prado/Elks  intersection. Ongoing 121 CA, OS, ST j. Vision Zero Implementation ‐ Update annual Traffic Safety Report to evolve into a 5‐Year  Vision Zero Action Plan and continue ongoing implementation of traffic safety projects and  programs, focusing efforts on the City's high crash/injury network. Ongoing 122 CA, OS, ST k. Transit Innovation Study Implementation: Begin planning implementation of strategies  recommended in Final Transit Innovation Study, including incorporation of near‐term strategies  as part of planned SLO Transit/RTA Short Range Transit Plan update, as called for in CAP  Connected Community Task 4.2.A and in the APMP Strategies 1.C. Ongoing 123 CA, OS, ST l. Reassess the viability of launching a citywide bikeshare system, with ongoing coordination  with Cal Poly as called for in CAP Connected Communities Task 2.2.A and the APMP strategy  1.B.1. Solicit potential bikeshare system operators if staffing resources allow and this can be  done without diverting resources from delivering priority active transportation infrastructure  projects. FY25 Q4 124 CA, OS, ST m. Public EV Chargers ‐ Enable public EV charger deployment on City property, support EV  charger installation on private property, and deploy EV chargers in low‐income areas of the City  as called for in CAP Connected Community Tasks 6.1.A, 6.1.B, and 6.1.D.  Ongoing 4.4 Alternative & Sustainable Transportation 125 CA, OS, ST a. In coordination with Zone 9, convene a working group to assess the current creek flow  monitoring system and provide recommendations for enhancements, as called for in CASE  program FL‐3.13. FY25 Q4 126 CA, OS, ST b. Conduct a study session to consider options for funding stormwater and / or creek  maintenance and flood preparedness in support of CASE programs 3.9, 3.10, 3.11, 3.12, 3.13,  and 3.14. FY25 Q4 Section F: Major City Goal Update Budget Report Pg. 87 Page 175 of 241 MCG  Task/ Action Completion  Date St a t u s 127 CA, OS, ST d. Evaluate opportunities to integrate climate considerations in the City's Engineering Standards  and Specifications as called for in CASE program MH‐1.6.Ongoing 128 CA, OS, ST e. Provide post‐disaster recovery resources and emergency preparedness education to  vulnerable community members as called for in CASE program MH‐1.10.Ongoing 129 CA, OS, ST f. Initiate the development of Wildland‐Urban‐Interface Defensible Space and Home Hardening  Program as called for in CASE program FI‐5.15.FY24 Q4 130 CA, OS, ST g. Monitor funding sources and if feasible pursue a Climate Resilience Hub planning grant with  community partners, as called for in CASE program MH‐1.8.Ongoing 131 CA, OS, ST h. In partnership with Zone 9, seek funding to initiate the Waterway Management Plan update  to incorporate climate‐informed flood risk as called for in CASE program FL‐3.7. Initial work in  this Financial Plan period is envisioned to include identifying and securing funding, developing a  project scope, and drafting a request for proposals.  FY25 Q4 132 CA, OS, ST i. Develop an Urban Creeks Vegetation Management Plan as called for in CASE program FL‐3.10. Ongoing 133 CA, OS, ST j. Incorporate Traditional Ecological Knowledge into open space management decisions as  called for in CASE program OP‐7.2.Ongoing 134 CA, OS, ST k. Implement the Mid‐Higuera Bypass Project.Ongoing 135 CA, OS, ST l. Implement the Laguna Lake Dredging and Sediment Management Project. Ongoing 136 CA, OS, ST m. Implement Silt Removal Projects from Priority Creek Locations.Ongoing 137 CA, OS, ST n Implement existing Community Wildfire Protection Plan and initiate focused update in 2024. Ongoing 4.5 Planning & Implementation for Resilience 138 CA, OS, ST a. Participate in the Cal Poly Climate Corps Fellowship program to build staff capacity as called  for in the CAP. Ongoing 139 CA, OS, ST b. Manage the Green Team to Support Lead by Example, Climate Adaptation and Safety  Element of General Plan, and Climate Action Plan implementation, as called for in CASE  program MH‐1.11 and OP‐7.9. Ongoing 140 CA, OS, ST c. Continue to support and empower community collaboration for climate action, including  support for the Climate Coalition and the San Luis Obispo Climate Justice Collaborative, as  called for in CAP task 3.1.A. Ongoing 141 CA, OS, ST d. Support regional efforts to develop the workforce required to implement the Climate Action  Plan as called for in CAP task 2.2.A.Ongoing 142 CA, OS, ST e. Initiate update to the Lead by Example plan to inform the 2025‐27 Financial Plan as called for  by CAP Lead by Example task 1.1.A and Lead by Example Plan Administrative Action 1 Ongoing 143 CA, OS, ST f. Conduct GHG Emissions Inventory and Biennial CAP and Lead by Example Progress Reports as  called for in CAP Administrative Action 2 and Lead by Example Plan Administrative Action 2.FY24 Q3 144 CA, OS, ST g. Continue to integrate climate action and resilience into the 2025‐27 Financial Plan  development process consistent with Budget Policy A.6 and as called for by CAP Lead by  Example task 1.1. and CASE Program MH‐1.5. Ongoing 145 CA, OS, ST h. As authorized by City Council (December 13, 2022) and as called for in CAP Administrative  Action 6, pursue grant and other external funding sources opportunistically and strategically.Ongoing 146 CA, OS, ST i. Complete steps and present recommendations and options to maximize the reuse of  wastewater per the "Road Map" presented to the City Council.Ongoing Section F: Major City Goal Update Budget Report Pg. 88 Page 176 of 241 Table A1: General Fund Revenue Detail FY 2022‐23  Actuals Total Budget Actual Variance** %  Received Revised Budget Total Changes 1 Tax and Franchise Revenue 102,133,765$ 100,527,765$ 44,010,515$    (56,517,250)$  44% 102,210,442$    1,682,677$      2 Sales Tax (Bradley Burns) (July‐Nov)21,865,468      22,578,995      8,994,782        (13,584,213)     40% 22,578,995         ‐  3 Local Revenue Measure G20*  (July‐Nov)30,508,731      30,262,098      12,409,186      (17,852,912)     41% 30,262,098         ‐  4 Safety Prop 172  (July‐Nov)544,521            498,988            264,510            (234,478)          53% 550,000              51,012              5 Property Tax 22,216,031      21,999,786      9,799,735        (12,200,051)     45% 22,863,770        863,985            6 Transient Occupancy Tax   (July‐Nov)11,037,037      10,704,000      4,910,337        (5,793,663)       46% 10,704,000         ‐  7 Utility User Tax    (July‐Nov)6,904,194        5,710,320        2,334,838        (3,375,482)       41% 6,332,000           621,680            8 Business Tax 3,281,010        3,252,293        2,976,154        (276,139)          92% 3,252,293           ‐  9 Franchise Fees 2,349,603        1,854,000        680,073            (1,173,927)       37% 2,000,000           146,000            10 Gas Tax* (July‐Dec)1,239,701        1,389,292        700,591            (688,701)          50% 1,389,292            ‐  11 Gas Tax (SB1)*  (July‐Nov)1,059,724        1,177,994        483,061            (694,933)          41% 1,177,994            ‐  12 Cannabis Tax    (July‐Nov)1,127,744        1,100,000        457,248            (642,752)          42% 1,100,000            ‐  *Special Revenue or Sub‐Fund of the General Fund Fees for Service and Other Revenue 13 Development Review 6,424,716$      6,275,536$      3,165,789$      (3,109,747)$    50% 6,275,536$        ‐$                  14 Building Permits 2,505,378        2,561,860        1,454,657        (1,107,203)       57% 2,561,860           ‐  15 Code Enforcement Fines 46,560              79,617              11,324              (68,293)             14%79,617                ‐  16 Development Review Fees 330,002            387,008            168,096            (218,912)          43% 387,008              ‐  17 Encroachment Permits 418,019            324,437            172,527            (151,910)          53% 324,437              ‐  18 Engineering Development Review 153,878            160,058            46,475              (113,583)          29% 160,058              ‐  19 Infrastructure Plan Chk & Inspection 927,550            970,693            570,104            (400,589)          59% 970,693              ‐  20 Plan Check Fees 1,371,473        1,180,266        542,686            (637,580)          46% 1,180,266           ‐  21 Planning & Zoning Fee 744,868            611,597            199,921            (411,676)          33% 611,597              ‐  22 TIPP‐ Contra Revenue Account (73,012)             ‐ ‐ ‐ ‐ ‐  23 Parks & Recreation 1,813,831$      2,021,599$      981,734$         (1,039,865)$    49% 2,025,958$        4,359$              24 Adult Athletic Fees 102,428            161,598            53,824              (107,774)          33% 138,000              (23,598)             25 Aquatics Daily Use Fees 86,573              121,000            69,163              (51,837)             57%130,000              9,000                 26 Driving Range Fees 10,901              13,000              6,711                (6,289)               52%13,000                ‐  27 Golf Cart Rentals 19,424              25,000              13,106              (11,894)             52%25,000                ‐  28 Golf Greens Fees 167,997            220,000            90,106              (129,894)          41% 200,000              (20,000)             29 Golf Lesson Fees 699 ‐ 416 416 ‐ ‐  30 Golf Rental Fees 5,140                6,000                2,765                (3,235)               46%6,000 ‐  31 Indoor Rental & Use Fees 40,251              65,100              39,203              (25,897)             60%65,100                ‐  32 Instruction Fees 76,827              102,722            24,981              (77,741)             24%92,722                (10,000)             33 Junior Ranger Camps 8,361                5,230                ‐ (5,230)               0%8,000 2,770                 34 Library Rental 3,493                6,500                1,060                (5,440)               16%6,500 ‐  35 Multi Day Swim Passes 67,049              55,000              36,740              (18,260)             67%65,000                10,000              36 Other Parks & Recreation Revenue 61,339              74,000              78,372              4,372                106%74,000                ‐  37 Outdoor Rental & Use Fees 104,002            135,003            93,357              (41,646)             69% 135,003              ‐  38 Sales Taxable 7,242                10,000              4,886                (5,114)               49%10,000                ‐  39 Special Events ‐ City Sponsered 1,345                3,400                4,037                637 119%4,037 637  40 Special Events Insurance 10,478              12,000              5,003                (6,998)               42% 12,000                 ‐  41 Swim Instruction Fees 103,246            82,700              13,249              (69,451)             16% 100,000              17,300              42 Therapy Pool Fees 5,324                16,000              4,507                (11,493)             28%16,000                ‐  43 Youth Athletic Fees 94,054              57,750              8,299                (49,451)             14%76,000                18,250              44 Youth Services Camps 95,812              155,980            138,166            (17,814)             89% 155,980              ‐  45 Youth Services Childcare 708,004            663,616            281,315            (382,301)          42% 663,616              ‐  46 Special Event App/Permit 33,841              30,000              12,471              (17,529)             42%30,000                ‐  Mid‐Year ChangesFY 2023‐24 Appendix A - Revenue Appendix A ‐ Detailed Financials Budget Report Pg. 89 Page 177 of 241 Table A1: General Fund Revenue Detail FY 2022‐23  Actuals Total Budget Actual Variance** %  Received Revised Budget Total Changes Mid‐Year ChangesFY 2023‐24 47 Fire 1,612,981$      1,577,836$      695,328$         (882,508)$        44% 1,647,854$        70,018$            48 Cal Poly Fire Services 362,109            361,684            249,694            (111,990)          69% 432,337              70,653              49 CUPA Inspection Fees 217,335            172,800            2,703                (170,097)          2%172,800              ‐                         50 Fire Alarm Permits 4,743                10,010              351                    (9,659)               4%10,010                ‐                         51 Fire Department Permits 99,591              108,000            100,910            (7,090)               93% 108,000              ‐                         52 Fire Plan Check & Inspection 363,875            350,000            171,398            (178,602)          49% 350,000              ‐                         53 Medical ER Recovery 209,566            218,452            111,433            (107,019)          51% 217,817              (635)                   54 Other Fire Department Revenue (430)                  5,890                11,625              5,735                197%5,890                  ‐                         55 R1 Inspection Fees 356,192            351,000            47,215              (303,785)          13% 351,000              ‐                         56 Police 763,511$         689,420$         381,581$         (307,839)$        55% 745,003$            55,583$            57 Accident Reports 4,884                3,400                1,542                (1,858)               45%3,400                  ‐                         58 Administrative Citations ‐ Safety 148,616            125,833            116,230            (9,603)               92% 155,833              30,000              59 Alarm Permits ‐ Contract (Police)190,955            150,000            128,446            (21,554)             86% 170,000              20,000              60 Collision Investigation 972                    3,000                565                    (2,435)               19%1,000                  (2,000)               61 DUI Cost Recovery 28,138              20,417              44,633              24,216              219%45,000                24,583              62 Miscellaneous Revenue 10,031              ‐                         ‐                         ‐                         ‐                           ‐                         63 Other Police Revenue 262,032            267,503            68,796              (198,708)          26% 267,503              ‐                         64 Police Department Permits 3,826                4,011                3,006                (1,005)               75%4,011                  ‐                         65 Police Issued Parking Fines 53,115              70,000              6,257                (63,743)             9%53,000                (17,000)             66 Property Release Fees 1,181                ‐                         200                    200                    ‐                           ‐                         67 Second Response Fees 482                    1,200                1,029                (171)                  86%1,200                  ‐                         68 Tobacco Permits 32,339              30,450              ‐                         (30,450)             0%30,450                ‐                         69 Tow Release Fees 21,974              12,000              9,778                (2,222)               81%12,000                ‐                         70 Witness Fees 4,965                1,606                1,100                (506)                  68%1,606                  ‐                         71 Business Licenses 669,968$         666,600$         673,764$         7,164$              101% 694,774$            28,174$            72 Business Licenses 522,674            459,000            523,774            64,774              114% 523,774              64,774              73 Cannabis Operator License 147,295            207,600            149,990            (57,610)             72% 171,000              (36,600)             74 Other Revenue 2,662,834$      1,032,771$      1,293,649$      260,877$         125% 1,732,771$        700,000$          75 Damage to City Property 127,130            5,290                18,857              13,567              356%5,290                  ‐                         76 Federal Grants 21,031               ‐                         23,112              23,112              ‐                           ‐                         77 Fines & Fortfietures 146,992            153,071            53,036              (100,035)          35% 153,071               ‐                         78 Impact Fees and Special Assessments 88,705              ‐                         18,001              18,001              ‐                           ‐                         79 Interest on Investment 1,541,440        230,000            701,770            471,770            305% 930,000              700,000            80 Long Term Debt Proceeds ‐                          ‐                         7,002                7,002                 ‐                            ‐                         81 Miscellaneous Revenue 543,999            484,000            429,410            (54,590)             87% 484,000              ‐                         82 Other Revenue 10,375              2,566                2,879                313                    112%2,566                  ‐                         83 Rent & Lease Revenue 183,162            157,845            39,582              (118,263)          25% 157,845              ‐                         84 Grants & Subventions 1,408,344$      1,005,817$      1,241,264$      235,447$         123% 1,005,817$        ‐$                  85 AB939 Reimbursement 392,846            354,511            144,128            (210,383)          41% 354,511              ‐                         86 Federal Grants 100,000            315,000            315,000            ‐                         100% 315,000              ‐                         87 Law Enforcement SB229 Grant 181,371            140,000            116,659            (23,341)             83% 140,000              ‐                         88 Mutual Aid Reimbursements 386,095            ‐                         483,155            483,155            ‐                           ‐                         89 Other Grants/Subventions 110,882            14,900              137,709            122,809            924%14,900                ‐                         90 Police Training Grant (POST)56,166              61,406              9,905                (51,501)             16%61,406                ‐                         91 State Grants & Subventions 118,152            ‐                         8,958                8,958                ‐                           ‐                         92 Zone 9 Streambed Clearance 62,833              120,000            25,749              (94,251)             21% 120,000              ‐                         93 Grand Total 117,489,950$ 113,797,345$ 52,443,623$    (61,353,721)$  46% 116,338,155$    2,540,810$      **Many revenues are "lumpy" in nature and may be collected entirely in the beginning or end of the year. Unless the budget is being adjusted, it is considered on track. Appendix A - Revenue Budget Report Pg. 90 Page 178 of 241 Table A2: Assessment Revenue FY 2022‐23  Actuals Total Budget Actual Variance %  Received Revised Budget Total Changes 1 202‐Downtown 269,523$         275,400$         259,648$         (15,752)$          94% 275,400$            ‐$                  2 47101‐DT Assoc. Assessment*269,523$         275,400$         259,648$         (15,752)$          94% 275,400$            ‐$                  ‐$  3 208‐Tourism Bid Fund 2,226,411$      2,140,800$      886,776$         (1,254,024)$    41% 2,140,800$        ‐$                  4 44101‐Interest on Investment 18,963$            ‐$ 7,797$              7,797$              ‐$ ‐$                   5 44107‐Investment FMV Adjustment (1,943)$             ‐$ 1,376$              1,376$              ‐$ ‐$                   6 47102‐TBID Assessment Revenue 2,209,390$      2,140,800$      877,603$         (1,263,197)$     41% 2,140,800$        ‐$                   **The majority of this revenue is collected at the beginning of the fiscal year during the annual business license renewal period. Although the City collects this revenue, it is distributed to the Downtown Association.  FY 2022‐23 Mid‐Year Changes Appendix A - Revenue Budget Report Pg. 91 Page 179 of 241 On track Trending high or low but identified solution or savings in a different cost center Trending high or low with no identified solution Table A3: General Fund Operating Expenditures  by Department/Cost Center Total Budget Year‐to‐date Actual Funds  Available  Amount % Expended  (or committed)St a t u s   Admin/IT 12,184,186$ 6,782,052$    5,402,134$    56% 1001‐City Administration 1,764,843$    957,506$       807,337$       54% 1002‐City Council 244,185$       115,705$       128,479$       47% 1003‐Cultural Activities 365,161$       348,269$       16,892$         95% 1004‐Economic Development 1,216,861$    892,580$       324,282$       73% 1005‐Natural Resource Protection 1,480,624$    577,346$       903,279$       39% 1007‐Community Promotion 441,535$       358,986$       82,549$         81% 1009‐Community Services Group 350$               47$                 304$               13% 1010‐Office of DEI 722,889$       418,534$       304,355$       58% 1021‐City Clerk 765,004$       311,165$       453,840$       41% 1101‐Network Services 3,682,179$    1,981,627$    1,700,552$    54% 1103‐Information Services 1,500,554$    820,289$       680,265$       55% City Attorney 1,668,051$    972,240$       695,811$       58% 1501‐City Attorney 1,668,051$    972,240$       695,811$       58% Community Development Dept.8,807,387$    4,510,454$    4,296,932$    51% 4001‐CDD Admin 962,448$       594,029$       368,419$       62% 4002‐Commissions and Committees 37,240$         4,053$           33,187$         11% 4003‐Planning 2,115,384$    941,195$       1,174,189$    44% 4004‐Engineering 1,235,933$    601,669$       634,264$       49% 4006‐Building and Safety 3,246,148$    1,582,842$    1,663,306$    49% 4008‐Housing Policy and Homelessness 1,210,233$    786,665$       423,568$       65% CSG Admin 830,784$       498,044$       332,740$       60% 1009‐Community Services Group Admin 830,784$       498,044$       332,740$       60% Finance 2,485,965$    1,345,715$    1,140,250$    54% 2001‐Financial Administration 363,621$       197,824$       165,797$       54% 2002‐Budget 227,653$       115,699$       111,955$       51% 2003‐Revenue Management 548,176$       337,573$       210,603$       62% 2004‐Purchasing 246,560$       101,662$       144,898$       41% 2005‐Accounting 1,099,955$    592,957$       506,998$       54% Fire 15,293,168$ 9,064,696$    6,228,472$    59% 8501‐Fire Administration 1,173,220$    601,023$       572,198$       51% 8502‐Emergency Reponse 11,828,869$ 7,234,545$    4,594,324$    61% 8503‐Hazard Prevention 1,037,289$    526,295$       510,995$       51% 8504‐Training Services 113,448$       85,987$         27,461$         76% 8505‐Recruit Academy 89,261$         13,661$         75,600$         15% 8506‐Fire Apparatus Services 490,601$       310,103$       180,498$       63% 8507‐Fire Station Facility Support 44,457$         12,288$         32,170$         28% 8510‐Mobile Crisis Unit 320,579$       162,376$       158,203$       51% 8599‐Emergency Management 195,444$       118,420$       77,024$         61% FY 2023‐24 Appendix A ‐ Detailed Financials Appendix A - Operating Expenditures Budget Report Pg. 92 Page 180 of 241 Table A3: General Fund Operating Expenditures  by Department/Cost Center Total Budget Year‐to‐date Actual Funds  Available  Amount % Expended  (or committed)St a t u s   FY 2023‐24 Human Resources 2,233,158$    1,239,827$    993,331$       56% 3001‐Human Resources 2,179,800$    1,200,135$    979,665$       55% 3003‐Wellness Program 53,358$         39,692$         13,666$         74% Non‐Dept/Support Services  (see note 1)1,868,469$    258,644$       1,609,824$    14% 2006‐Finance Support Services 767,586$       118,357$       649,228$       15% 2007‐Finance NonDepart 1,100,883$    140,287$       960,596$       13% Parks & Recreation 5,706,488$    2,761,044$    2,945,444$    48% 7001‐Recreation Administration 919,910$       427,639$       492,271$       46% 7002‐Recreation Facilities 355,639$       179,790$       175,849$       51% 7003‐Youth Services 1,413,794$    645,295$       768,499$       46% 7004‐Community Services 696,591$       272,854$       423,738$       39% 7005‐Ranger Service 898,725$       463,480$       435,245$       52% 7006‐Aquatics 605,119$       343,805$       261,314$       57% 7007‐Golf Course 806,211$       427,451$       378,759$       53% 7008‐Jack House 10,500$         731$               9,769$           7% Police 22,278,369$ 13,262,834$ 9,015,534$    60% 8001‐Police Administration 2,466,114$    1,533,650$    932,464$       62% 8002‐Patrol 11,933,187$ 7,279,086$    4,654,101$    61% 8003‐Investigations 3,064,087$    1,845,668$    1,218,419$    60% 8004‐Police Support Services 3,598,872$    1,909,358$    1,689,514$    53% 8005‐Neighborhood Services 302,867$       153,359$       149,508$       51% 8006‐Traffic Safety 913,242$       541,714$       371,528$       59% Public Works 17,918,390$ 10,458,882$ 7,459,508$    58% 5001‐Public Works Administration 1,474,919$    825,337$       649,583$       55% 5002‐Parks Maintenance 4,115,300$    2,568,102$    1,547,199$    62% 5003‐Swim Center Maintenance 673,536$       338,817$       334,719$       50% 5004‐Urban Forest Services 263,870$       119,858$       144,012$       45% 5005‐Facilities Maintenance 1,464,833$    847,871$       616,962$       58% 5006‐Street/Sidewalk Maintenance 2,493,434$    1,451,705$    1,041,729$    58% 5007‐Traffic Signals and Lighting 636,999$       350,134$       286,865$       55% 5008‐Fleet 1,455,937$    997,775$       458,162$       69% 5009‐CIP Project Eng 2,956,755$    1,562,827$    1,393,927$    53% 5010‐Transportation Plan and Eng 1,075,330$    543,544$       531,786$       51% 5301‐Stormwater 1,307,476$    852,911$       454,564$       65% 6107‐Solid Waste Recycling 464,836$       266,919$       197,916$       57% Grand Total 91,739,250$ 51,421,352$ 40,317,898$ 56% Note 1: These cost centers includes the budget for equity adjustments and various other wage adjustments or  contingencies that were approved after initial departmental budget development (February 2023). This budget line  item is used to offset the overages if departments end the year over budget in staffing. For FY 2023‐24, staff expect  the contingency budget to be fully utilized. Appendix A - Operating Expenditures Budget Report Pg. 93 Page 181 of 241 Table A4: Enterprise Fund Operating  Expenditures by Fund/Cost Center*Total Budget Year‐to‐date Actual Funds  Available  Amount % Expended  (or committed)St a t u s   601‐Water Fund 20,551,226$ 13,724,875$ 6,826,351$    67% 6001‐Water Administration/Engineering 1,553,770$    911,435$       642,335$       59% 6002‐Water Source of Supply 11,781,268$ 9,221,325$    2,559,943$    78% 6003‐Water Treatment 4,220,634$    1,940,947$    2,279,687$    46% 6004‐Water Distribution 2,035,155$    1,138,998$    896,157$       56% 6005‐Water Resources 630,942$       256,382$       374,560$       41% 6105‐Utility Billing 326,583$       255,789$       70,794$         78% 6106‐Water Quality Lab 2,875$           ‐$                2,875$           0% 602‐Sewer Fund 9,342,462$    5,411,248$    3,931,214$    58% 6101‐Wastewater Admin and Eng 1,699,401$    1,002,832$    696,569$       59% 6102‐Wastewater Collection 1,492,791$    868,368$       624,423$       58% 6103‐Environmental Programs 323,423$       150,355$       173,068$       46% 6104‐Water Resource Recovery 4,642,180$    2,716,012$    1,926,168$    59% 6105‐Utility Billing 326,583$       255,847$       70,735$         78% 6106‐Water Quality Lab 858,085$       417,834$       440,251$       49% 611‐Parking Fund 3,532,389$    2,333,230$    1,199,159$    66% 5101‐Parking Admin 3,532,389$    2,333,230$    1,199,159$    66% 621‐Transit Fund 5,351,471$    3,942,147$    1,409,324$    74% 5201‐Transit Ops and Maint 5,351,471$    3,942,147$    1,409,324$    74% *Excludes transfers Table A5: Special Funds Operating  Expenditures by Fund/Cost Center*Total Budget Year‐to‐date Actual Funds  Available  Amount % Expended  (or committed)St a t u s   202‐Downtown 275,400$       259,241$       16,159$         94.13% 1008‐Downtown Association Administration 275,400$       259,241$       16,159$         94.13% 208‐Tourism Bid Fund 2,266,990$    1,668,698$    598,292$       73.61% 1006‐Tourism and Bid Promotion 2,266,990$    1,668,698$    598,292$       73.61% 406‐Public Safety Equipment Replacement Fund 633,752$       598,192$       35,560$         94.39% 8002‐Patrol 29,400$         29,250$         150$               99.49% 8502‐Emergency Reponse (Fire)604,352$       568,942$       35,410$         94.14% 802‐Insurance ISF Fund 5,555,473$    4,018,044$    1,537,429$    72.33% 3050‐Insurance ISF 5,555,473$    4,018,044$    1,537,429$    72.33% *Excludes transfers FY 2023‐24 FY 2023‐24 Appendix A - Operating Expenditures Budget Report Pg. 94 Page 182 of 241 R ______ RESOLUTION NO. _____ (2024 SERIES) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS OBISPO, CALIFORNIA, APPROVING AMENDMENTS TO THE 2023-24 BUDGET APPROPRIATIONS WHEREAS, in accordance with San Luis Obispo Charter Section 802, the City Manager has submitted the 2023-25 Budget Supplement to the Council for review and consideration on June 6, 2023; and WHEREAS, the Council appropriated the 2023-24 budget allocation including operating, debt service, and capital improvement plan budgets; and WHEREAS, in accordance with Budget Policy G under Financial Plan Purpose and Organization, the Council will formally review the City’s fiscal condition, and am end appropriations, if necessary, six months after the beginning of the year; and WHEREAS, in accordance with Municipal Code Article VIII. Section 804, at any meeting after the adoption of the budget, the Council may amend or supplement the budget by motion adopted by a majority vote of the Council; and WHEREAS, in accordance with Fiscal Policy Section 8, Policy 1, the City will give priority to applying unassigned fund balance to additional discretionary payments to CalPERS and Infrastructure Investments; and WHEREAS, based on the Fiscal Year 2022-23 audited financial statements presented to Council on January 23, 2024, the General Fund had an unassigned fund balance of $8,275,453 and the Local Revenue Measure had an unassigned fund balance of $3,872,937; and WHEREAS, the City maintains a minimum fund balance of at least 20% of the operating expenditures in the General Fund to provide for economic uncertainties, local disasters, and other financial hardships; and WHEREAS, in accordance with Resolution 11429 (2023 Series) the City Manager has the authority to use General Fund Reserve balance to pay for operating and capital expenditures related to the January and March 2023 storm events; and WHEREAS, on July 11, 2023, Council approved the temporary deferral of the Preferential Parking District Program with a plan that staff come back to Council in the Spring of 2024 with a public engagement and outreach plan and study session, with the goal to adopt a revised program by Fall 2024; and Page 183 of 241 Resolution No. _____ (2024 Series) Page 2 R ______ WHEREAS, staffing resources within the Parking Program have been strained due to the increased priority and condensed schedule of the Parking Rate Study occurring in the Winter/Spring of 2024, as well as the current vacancy of the Parking Program Manager, and a planned leave of the Mobility Services Deputy Director. NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis Obispo as follows: SECTION 1. The 2023-24 revenue and expenditure budgets are hereby amended to reflect the changes outlined in the 2023-24 Mid-Year Budget report. SECTION 2. The City will make a $2,437,211 additional discretionary payment to CalPERS. SECTION 3. The City will continue to use the General Fund Reserve balance to pay for operating and capital expenditures related to the January and March 2023 storm events. Page 184 of 241 Resolution No. _____ (2024 Series) Page 3 R ______ SECTION 4. Staff plans to come to Council in late 2024 or early 2025 for a Preferential Parking District Program study session and public engagement and outreach plan, with a goal to adopt a revised program in mid-2025. Upon motion of _______________, seconded by _____________, and on the following roll call vote: AYES: NOES: ABSENT: The foregoing resolution was adopted this _____ day of _____________________ 2024. ___________________________ Mayor Erica A. Stewart ATTEST: ________________________ Teresa Purrington, City Clerk APPROVED AS TO FORM: ________________________ J. Christine Dietrick, City Attorney IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Luis Obispo, California, on ______________________. ___________________________ Teresa Purrington, City Clerk Page 185 of 241 Page 186 of 241 1 FY 2023-24 Mid Year Budget Review February 6, 2024 2 City Manager Message •Ended FY 2022-23 with revenues exceeding projections •Ability to make one-time investments and repay reserve quicker •In part, thanks to strong fiscal policies. Mid-Year: On track with budget and overall strong financial condition •Projected increases in Sales Tax Revenue •Updated fee revenue forecasts (fee study to be complete in Spring) Structural gap in outer years to be addressed with supplement •Labor Pressure •Development and Population Growth •CIP Imbalances •Alignment with Major City Goals •Continued market/economic/employment turbulence Consideration of Planning for the Future Discipline and Focus! We can do anything, we can’t do everything 3 Recommendation 1.Receive and file the Fiscal Year 2023-24 Mid Year Quarter Budget report; and 2.Adopt a draft resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, approving amendments to the Fiscal Year 2023-24 Budget Appropriations” to: a.Amend the 2023-24 revenue and expenditure budgets to reflect the changes outlined in the 2023-24 Mid-Year Budget Report; and b.Make a $2,437,211 additional discretionary payment to CalPERS; and c.Continue to use the General Fund Reserve balance to pay for operating and capital expenditures related to the January and March 2023 storm events In accordance with Budget Policy G under Financial Plan Purpose and Organization, the Council will formally review the City’s fiscal condition, and amend appropriations, if necessary, six months after the beginning of the year. Further, in accordance with Fiscal Policy Section 8, Policy 1, the City will give priority to applying unassigned fund balance to additional discretionary payments to CalPERS and Infrastructure Investments. In accordance with Municipal Code Article VII. Section 804, at any meeting after the adoption of the budget, the Council may amend or supplement the budget by motion adopted by a majority vote of the Council 4 2023-25 Financial Plan 2023-24 Budget Adopted 2024-25 Supplement Adopted 2024-25 Mid- Year Review 1st Qtr Review 3rd Qtr Review 1st Qtr. Review 3rd Qtr Review4th Qtr. Review 4th Qtr Review 2025-27 Financial Plan Prep We are here: 6-month review 2023-24 Mid-Year Review Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update 5 Mid-year Revenue Overview Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update General Fund Revenue (in thousands)Budget Actuals % Received Midyear Revised Budget Total Midyear Changes Sales & Use Tax 22,579 8,995 40%22,579 - Local Transaction Tax (LRM G-20)30,262 12,409 41%30,262 - Property Taxes 22,000 9,800 45%22,864 864 Transient Occupancy Tax 10,704 4,910 46%10,704 - Other Taxes 14,983 7,896 53%15,802 819 Fees for Service & Other 13,270 8,433 64%14,128 858 Total $ 113,797 $ 52,444 46%$ 116,338 $ 2,541 Budget Report Pg. # 2, 89-91 6 Mid-year Expenditure Overview Staffing 46% Contract Services 68% Other OpEx 58% Utilities 46% Percent expended* by type *includes obligations Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update All departments are broadly on track to their respective budgets Overtime is trending high in Public Safety Budget Report Pg. # 5, 92-94 7 Trends and Updated Forecast Assumptions Updated items in forecast: •Storm assumptions based on year-to-date spending •CalPERs unfunded liability assumptions based on 2023 actuarial assessment •Some tax revenue projection changes (property, UUT) Not updated in forecast: •Sales tax projections (the City’s #1 source of revenue) •Future expenditure considerations (CIP imbalances, core services growth) Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update Budget Report pg. # 7-10 2023-24 2024-25 2025-26 2026-27 2027-28 $0 $150 $985 $(947)$(3,467) Projected Unassigned Fund Balance at Year End (in thousands) 8 Mid-Year Budget Recommendations What is unassigned fund balance? Any revenue above expenditures from prior year that is not assigned for a specific purpose. Audited financials were presented to Council on January 23, 2024. What should it be used for? Per Section 8 of the City’s Fiscal Policies, fund balance from the prior year is considered “one-time” in nature and should be prioritized for: a.Additional discretionary payments to CalPERS b.Infrastructure investments c.Emerging Health and Safety needs of the community Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update Budget Report pg. # 11 9 General Fund Unassigned Fund Balance Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update Planned Investments for Future Budget Cycle •Investment into Infrastructure Investment Fund $3.8 million Recommend $2.4 M CalPERS ADP (all funds combined) Investments in FY 2023-24 •Repayment to infrastructure investment fund •Minor operational needs •Economic vitality and cultural arts $4.5 million Budget Report pg. # 12-14 10 Local Revenue Measure Unassigned Fund Balance Budget Report pg. # 14-16 Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update •FY 2022-23 Unassigned balance is $3,872,937 •Recommended investment in: •Infrastructure – Arterial roads, surface streets and paving •Public Safety Investments •Vehicles at end of life •Righetti Park Investment •Storm response/repairs •Align with LRM priorities •Supported by the Revenue Enhancement Oversight Commission (REOC) on 1/25/24 LRM is sub-fund of the General Fund and is included in the committed “general government programs” 11 Capital Reserve $1.9 million allocation of reserve for emergency hillside repairs Other Mid-year Budget Recommendations Information Technology Replacement Fund Completed Projects/Transfers $33,200 for EnerGov Configurations $680,000 reallocation of funds from recently completed Budget Report Pg. # 16-18 Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update 12 Why invest in infrastructure? Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update 1.The cost of projects is going up significantly and by getting funding into the community now , it is a better return on investment than waiting to do projects later at a much higher cost. 2.By allocating funding into the City’s Infrastructure Investment Fund, it keeps these funds liquid in case of an emergency while the reserve is being utilized for emergency storm work. Cost in 2019 Cost in 2023 Increase Variance % Dozen Eggs $1.54 $2.51 $0.97 +63.3% Silt Removal (CY)$94.74 $116.00 $21.26 +22% Hot mix (AC ) per TON $114.75 $161 $46.25 +40% PCC Sidewalk (SF)$19.00 $30.00 $11.00 +58% Adjust Utility Collars to grade (EACH)$1,900 $2,965.00 $1,065.00 +56% Table 6: Impact of inflation 13 Water Fund Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update Highlights •Revenues and expenditures on track •Adjustments to revenue budget based on grant and debt proceeds timing •Forecast severely impacted by inflation and chemical/electric costs Resource Efficiencies Over Time Budget Report pg. # 19-23 Mid-Year Recommendations: One-time allocations for critical needs •Ozone Containment Repairs ($132k) •Arc Flash Survey ($180k) •Fire hydrant expenses ($92k) 14 Sewer Fund Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update Budget Report pg. # 24-27 Highlights •Revenues and expenditures on track •On July 1st, 2023 sewer rates were increased by 4%, largely offset by reductions in the default sewer cap from 5 to 4 units and an extremely wet winter 2023 which dilutes the sewer cap contribution •Staff continue to pursue grant funding including $1.4 M Cal OES Hazard Mitigation funds and a $0.1 M Proposition 1 Integrated Regional Water Management Implementation Grant •Forecast severely impacted by inflation and chemical/electric costs Mid-Year Recommendations: One-time allocations for critical needs •Arc Flash Survey ($40k) •Sewer Inflow and Infiltration Reduction ($50k) 15 Parking Fund Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update Highlights •Revenue and expenditures are on track with budget (after consideration of adjustments for approved operational changes from 11/7/23). •Even with relaxed enforcement, fine revenue is exceeding projections. •Some expenditure lines over budget due to high merchant fees and increased cost from outreach during the first half of the year. •Salary savings available to help cover some of the variances. •Forecast is stable based on current assumptions and planned rate increases. Budget Report pg. # 28-31 Mid-Year Recommendations: •Credit Card Merchant Fees ($185k) •Mobility Services Position Allocation True-up ($102k) 16 Transit Fund Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update •Revenue appears low due to timing of Federal Funds reimbursement; however, still on track with budget. •Some variances at expenditure category level but overall on track. •Extended contract with transit operations and maintenance agreement (Transdev) for additional two years. •Beginning negotiations on Cal Poly service agreement (expires June 2024). •Six additional electric busses on the way! Budget Report pg. # 32-34 Mid-Year Recommendations: •Re-allocation of Mobility Services Positions will reduce expenditure budget by $150k. •Additional funding for temporary staff ($48k) 17 Capital Projects Completed projects in FY 2023-24 (Oct-Dec): •Calle Joaquin Lift Station Replacement •Whale Rock Dam Maintenance •Community Development Block Grant Curb Ramps •San Luis Drive Retaining Wall Projects Under Construction or Near Complete •WRRF Upgrade •Cultural Arts District Parking Structure •North Chorro Greenway •2023 Arterial Streets Project Storm Projects Underway Johnson Avenue Creek Bank Stabilization – complete San Luis Drive Creek Bank Repairs/Retaining Wall –complete Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update Budget Report pg. # 78-79 18 Major City Goal Progress •Began construction on Cultural Arts District Parking Structure •Developed a Council Memorandum on the current base level of economic support for Arts and Cultural activities across the various departments in the City. •DEI Strategic Plan to be presented on February 20, 2024 •Implemented new Community Service Officer Program •Tree planting on Terrace Hill •Bog Thistle connector opened and re-route of King Trail completed •Transit Innovation Study (January 2024) •Police Department Five-Year Strategic Plan •PO issued for six new electric busses Q2 Financials Overview Budget Recommendations Enterprise Funds CIP/MCG Update 4 Major City Goal Tasks Completed Progress and Updates: Budget Report pg. # 80-88 19 Looking Forward True -up budget for 2nd year of Financial Plan Update fee revenue projections, Sales Tax Projections and any expenditure forecast changes. Adjust Capital Improvement Plan to align with resources and cost escalation Preparation for Supplemental budget 5/7/2024 •FY 2023-24 Q3 Budget Report •2024-25 Draft Budget “Preview” 6/4/2024 •FY 2024-25 Supplemental Budget Adoption (Resolution to Adopt Budget) 11/19/2024 •FY 2025-27 Financial Plan: Setting the Stage (Includes FY25 Q1 Budget Report) 20 Recommendation 1.Receive and file the Fiscal Year 2023-24 Mid Year Quarter Budget report; and 2.Adopt a draft resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, approving amendments to the Fiscal Year 2023-24 Budget Appropriations” to: a.Amend the 2023-24 revenue and expenditure budgets to reflect the changes outlined in the 2023-24 Mid-Year Budget Report; and b.Make a $2,437,211 additional discretionary payment to CalPERS; and c.Continue to use the General Fund Reserve balance to pay for operating and capital expenditures related to the January and March 2023 storm events In accordance with Budget Policy G under Financial Plan Purpose and Organization, the Council will formally review the City’s fiscal condition, and amend appropriations, if necessary, six months after the beginning of the year. Further, in accordance with Fiscal Policy Section 8, Policy 1, the City will give priority to applying unassigned fund balance to additional discretionary payments to CalPERS and Infrastructure Investments. In accordance with Municipal Code Article VII. Section 804, at any meeting after the adoption of the budget, the Council may amend or supplement the budget by motion adopted by a majority vote of the Council 21 South Broad Street Corridor What improvements are envisioned? •Landscaped medians •Signalized intersections •Protected bike lanes •Sidewalk widening •Street Trees •Streetlighting •$15M+ to Implement 22 ATP Projects in Progress •>$30 million in ATP projects in progress •Notable projects: 1.Higuera Complete Street 2.Foothill Complete Street 3.2023 & 2024 Paving Projects 4.South/King Signalized Crossing 5.California/Foothill Crossing Safety Improvements 6.California/Taft Roundabout 7.RRST Extension (Orcutt Area) 8.Prado/Higuera Protected Intersection 9.LOVR Bikeways (Private Development) ATP Tier 1 Network Highlighted Links = Projects complete, in design or construction 23 Resources required to initiate work on South Broad Street Corridor •Transportation and CIP Engineering Divisions at full capacity •Several ATP projects already delayed due to staffing limitations (Foothill Complete Street, RRST Extension in Orcutt Area) •Current projects cannot be deferred without risking millions in grant funding •Needs for planning/environmental/50% design ≈ $800,000 •Staffing: 2 Engineers ($400,000) •Consultant Services: ($400,000) 24 1.Appropriate $800k from the Infrastructure Investment Fund to support staffing & consultant needs for the Broad Street ATP with the Mid-Year Budget and approval of this funding for carryover through FY 2023-24 and into FY 2024-25. 2.Direct staff to return with a project plan for Broad Street ATP Improvements with Budget Supplement. 3.Direct staff to return with a funding request for consultant services to support Broad Street ATP Implementation work efforts as part of the Budget Supplement. 4.Direct staff to return with necessary Capital Improvement Plan revisions to fund this need and other infrastructure needs as well as inflationary trends as part of the Budget Supplement. 5.Direct staff to align future Broad Street Paving with Broad Street ATP Implementation work.