HomeMy WebLinkAboutItem 6c Adoption of the 2025-27 Financial Plan Item 6c
Department: Finance
Cost Center: 2002
For Agenda of: 6/17/2025
Placement: Public Hearing
Estimated Time: 30 min
FROM: Emily Jackson, Finance Director
Prepared By: Riley Kuhn, Principal Budget Analyst
SUBJECT: ADOPTION OF THE 2025-27 FINANCIAL PLAN
RECOMMENDATION
Adopt a Draft Resolution entitled, “A Resolution of the Council of the City of San Luis
Obispo, California, approving the 2025-27 Financial Plan and Fiscal Year 2025-26
Budget.”
POLICY CONTEXT
Although the City adopts a two-year Financial Plan (Attachment A), the budget is adopted
annually. Pursuant to Section 804 of the City Charter, the City Council must adopt the FY
2025-26 Budget by June 30, 2025, for the appropriations to be in place when the next
fiscal year begins. This action is accomplished by Resolution, which is provided as
Attachment B.
Development of the 2025-27 Financial Plan was guided by the City’s Fiscal Policies and
Budget Balancing Strategies, both of which were approved by the City Council as part of
the Budget Foundation item in January 2025.
DISCUSSION
Background
The purpose of this Public Hearing is to adopt the 2025-27 Financial Plan and appropriate
the FY 2025-26 budget (Attachment A). The resolution (Attachment B) also adopts the
appropriation limit as required under Article XIII B of the California Constitution.
The 2025-27 Financial Plan and FY 2025-26 Budget were developed following extensive
community participation and several Council budget workshops and business items
beginning in October 2024 including:
October 1, 2024: Council provided input on the Financial Planning Calendar
and community outreach survey.
November 12, 2024: The Community Priorities Survey was s ent to community
members to share their feedback on budget priorities. The survey was open for
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one month and widely advertised in utility bills, on social media, at advisory
body meetings, and shared with community groups.
December 10, 2024: Staff presented “Setting the Stage for the 2025-27
Financial Plan” which included information on the regulatory environment and
state laws that impact how cities operate, macroeconomic conditions, and the
budgetary implications of the community’s growth.
January 14, 2025: Staff presented the “Budget Foundation,” which included
additional economic information, a review of the City’s unfunded pension
obligations, updated fiscal policies, and an overview of the long-term Capital
Improvement Plan. Council provided input on the Community Forum and Goal
Setting Workshop and shared feedback relative to existing Major City Goals.
January 23, 2025: The City Council and Citizens Revenue Enhancement
Oversight Commission held a joint meeting, “Community Forum ,” which
provided an opportunity for community members to share their priorities for the
upcoming budget.
February 8, 2025: The City Council conducted a Goal Setting Workshop, during
which Council developed the 2025-27 Major City Goals.
April 15, 2025: Staff presented “Strategic Budget Direction,” which included a
draft budget, draft work plans based on the 2025-27 Major City Goals, and
during which Council directed staff to make changes to the draft budget and
the draft work plans prior to budget adoption in June.
The proposed 2025-27 Financial Plan includes Citywide expenditures by fund as follows:
Changes to the Preliminary Financial Plan
During the Strategic Budget Direction item on April 15, 2025, Council directed staff to
increase funding for Community Action Partnership of San Luis Obispo (CAPSLO’s) hotel
voucher program from $45,000 per year to $90,000 based on the understanding that the
$45,000 allotted in the current year was fully spent within six months and is expected to
be spent down at a similar rate in the future. The proposed final budget also includes an
additional $25,000 in the Police Department budget to accommodate an increased annual
contribution to the County’s Animal Services program that was unknown at the time that
the preliminary budget numbers were presented to the City Council.
These expenditure increases were offset through correction of an identified error. In the
Actuals Budget Financial Plan
Citywide FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
General Fund $118,691,743 $126,511,337 $117,607,178 $120,844,660
Water Fund 29,876,176 40,870,113 40,025,257 33,548,476
Sewer Fund 38,716,328 35,805,101 29,034,524 28,106,201
Parking Fund 28,922,763 52,855,425 11,514,113 10,101,970
Transit Fund 6,560,413 17,220,676 9,615,713 14,236,283
Other Funds 8,315,742 9,378,496 9,817,626 10,224,310
Total $231,083,164 $282,641,147 $217,614,410 $217,061,901
YoY Change 22%-23%0%
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draft budget, $150,000 in grant revenue was budgeted in the Police Grant Fund but
belongs in the General Fund. Adding this revenue to the General Fund budget more than
offset the increased expenditures.
At the April 15, 2025 Strategic Budget Direction meeting, the City Council also provided
feedback to the City Manager on the proposed Major City Goal Workplan, resulting in the
addition of new items and clarification of existing tasks. Staff also identified and
incorporated a few items that were unintentionally omitted from the original draft. In
addition, minor administrative edits were made to improve clarity and consistency. All
updates have been incorporated into the final Workplan included in the 2025 –27 Financial
Plan (Attachment A). Additionally, to support ongoing progress reporting, each task now
includes an estimated completion date. The list below reflects both Council-directed
updates and items added by staff for completeness.
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Updated – 3a: Clarified to support all childcare options and evaluate approaches
such as permit streamlining for childcare businesses.
Added – 5f: Complete a fiscal analysis of golf operations at Laguna Lake Golf
Course and conduct a Council Study Session to evaluate fiscal impacts, capital
needs, and potential reuse options prior to major infrastructure investments.
Added – 5g: Develop a strategic framework that connects existing strategic plans,
incorporates the City’s mission and vision, and outlines core services to support a
longer-term planning approach beyond the two-year Financial Plan.
Housing and Neighborhood Livability – Healthy, Safe, and Affordable
Updated – 2e: Revised to indicate that the RFP will be presented to Council
alongside a Study Session regarding potential scoping of a Land Use and
Circulation Element (LUCE).
Infrastructure and Sustainable Transportation
Updated – 3e: In collaboration with the Avila Ranch contractor, pursue the design
and construction of interim Fire Station 5, targeting a projected opening date of
2028.
As noted during presentation of the draft budget, the sales tax revenue forecast was
prepared prior to significant new tariffs. The precise impact of these tariffs is unknown,
but at a macro-economic level they can be expected to cause higher prices and slower
growth in the near term. During a May meeting, the City’s sales tax consultant provided
a forecast approximately $1 million lower than this budget assumes. Staff have not
incorporated their revised estimate since frequent rapid changes to tariffs make
accurately forecasting their impacts on sales tax impossible but will closely monitor results
and adjust the budget mid-year if necessary.
Previous Council or Advisory Body Action
The draft budget was presented to Council during the Strategic Budge t Direction meeting
on April 15, 2025. Council’s direction from that meeting was incorporated into the attached
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proposed Financial Plan. The Planning Commission reviewed the Capital Improvement
Plan on May 28, 2025, and confirmed the plan’s conformity with the General Plan. The
Revenue Enhancement Oversight Commission reviewed the proposed use of Local
Revenue Measure funds on May 8, 2025, and recommended staff’s proposal to the City
Council for adoption.
Public Engagement
As described above, development of the Financial Plan incorporated public engagement
at each step, including community surveys, outreach to community groups, a community
forum, and several public hearings prior to adoption.
CONCURRENCE
All departments participated in the development of the 2025-27 Financial Plan and concur
with the staff recommendation.
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.
FISCAL IMPACT
Budgeted: Yes Budget Year: 2024-25
Funding Identified: Yes
Fiscal Analysis:
As outlined in detail in the Financial Plan, the City is appropriating $217,614,410 (all
funds) in the FY 2025-26 budget. All funds budgets are balanced and projected to
maintain adequate reserves as called for by policy.
ALTERNATIVES
Council could direct modifications to the proposed Financial Plan and adopt the
modified budget. Should Council pursue this option, direction on specific modifications
would need to be provided.
Council could choose to not adopt the budget and provide direction on desired
changes. Should Council pursue this option, direction on specific modifications would
need to be provided and the hearing would need to be continued until the June 24th
meeting at which point the modified budget could be adopted.
ATTACHMENTS
A - Draft 2025-27 Financial Plan
B - Draft Resolution Adopting FY 2025-26 Budget
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Financial Plan
2025-27
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Table of Contents
Introduction
Reader’s Guide 4
Budget Message from City Manager 5
City Profile
City Council 14
Community Overview 15
The City at a Glance 16
Highlights of City Services 17
Organizational Chart 18
Organizational Values 19
Financial Plan Framework
Framework and Policies 21
Budget Balancing Strategies 24
Strategic Planning
Financial Planning Process 32
Strategic Priorities/ Major City Goals 37
Financial Plan Overview Fund Structure 47
All Funds Budget Summary 52
General Fund Summary 54
Local Revenue Measure 62
Long Term Forecast 71
Operating Budget
Introduction 73
Significant Operating Budget Changes 74
Employee Summary 81
Administration & IT 83
City Attorney 82
Community Development 92
Finance 97
Fire 106
Human Resources 118
Parks & Recreation 122
Police 130
Public Works 138
Utilities 154
Non‐Departmental 171
Operating Budget (Special Revenue & Other Funds)
Avila Ranch CFD 173
Boysen Ranch Fund 175
Downtown SLO 176
Insurance Fund 177
Public Safety Equipment Fund 178
San Luis Ranch CFD 179
TBID 181
Debt 182
Capital Improvement Plan
Overview 186
Project Summary List 210
Project Details/Narratives 224
Reference Material
Basis of Budgeting and Accounting 391
CalPERS Pension Obligations 392
Fiscal Policies 396
Glossary 416
Acronym Glossary 425
Appropriation Limit 427
Appendix 429
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Financial Plan Reader’s Guide
Financial Plan Reader’s Guide
The Financial Plan Reader’s Guide is intended to provide a basic understanding of the structure and contents of the Financial Plan
document. The document is divided into the following sections:
Introduction
This section includes a message from the City Manager giving an overview of the budget highlights. The message also provides
the financial context for the City’s Financial Plan and outlines some key initiatives and investments in the plan.
City Profile
This section introduces the Mayor, Vice Mayor, and the three City Councilmembers and provides the reader with a brief
overview of the City of San Luis Obispo, its location, population, interesting community information, as well as highlights of the
services available to citizens and businesses. This section also includes the City of San Luis Obispo’s organizational structure.
Financial Plan Framework
This section includes the City Council’s adopted Budget Policies and Budget Balancing Strategies, which work together to provide a
framework to guide staff in the development of the two‐year Financial Plan and annual budgets.
Strategic Planning
This section provides an overview of the City’s public engagement and budget development process. It also provides a summary of
survey responses and input from the Community Forum that the City Council considers when developing its goals for the two‐year
Financial Plan. The Council’s adopted Major City Goals and staff’s proposed workplan to make progress on the Major City Goals are
also included in this section.
Financial Plan Overview
This section provides a high‐level overview of all the components presented in the following sections of this document, in more
detail. Included in this section is an overview of the City’s fund structure and description of the major funds to help the reader to
understand how the overall budget in structured. This section also provides a summary of the ‘All Funds’ budget and more
detailed information for the General Fund, including a description of funding sources and uses. Information about transfers between
funds, capital investments, debt obligations and beginning and ending fund balances for all funds is also included. Also included is
information about the use of Local Revenue Measure (the City’s 1.5% sales tax approved by voters in November 2020). Finally, this
section provides a consolidated long‐term financial outlook for the General Fund, including a discussion of the factors influencing
the forecast for the coming two years as well as the 2027‐29 Financial Plan.
Operating Budgets
This section provides a summary of each department’s budget compared to the prior year as well as the employee summary.
Further details provide a greater understanding about department operations, key highlights, and financial line‐item summaries
comparing the current budget to prior year budgets and the proposed budget for the coming two years. Performance measures
are also included in this section to highlight the work being done to address key objectives within each department. In addition to
providing details on department budgets, this section also provides information for other, non‐operating City funds. Finally, this
section also outlines the City’s debt capacity and considerations given when looking at issuing debt. It outlines the City’s
creditworthiness and comments from the last rating review. Information on current debt for all the major funds including
outstanding principal, the annual debt payment, and the year the debt will be retired is also included.
Capital Improvement Plan
This section provides an overview of the ten‐year Capital Improvement Plan (CIP) including information about the CIP development
process and an overview of project funding sources. The following information about each project proposed to be funded in the
ten‐year period is also included in this section: a description of each project, project cost, source of funding and the amount of
funding to be allocated in each of the next ten years, and operating impacts of the projects.
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Reference Material
This section includes additional information to help the reader gain a better understanding of the budget, including:
identification of the basis of budgeting and accounting, information about the City’s pension obligations, City Council‐
adopted Fiscal Policies, a glossary and acronym glossary, and the appropriation limit calculation.
Financial Plan Page 5 Page 525 of 994
CITY MANAGER’S MESSAGE
Honorable Mayor and Members of the City Council,
I am pleased to present the City’s balanced 2025‐27 Financial Plan. This overall $217.6 million budget
($117.6 million General Fund) for Fiscal Year 2025‐26 reflects current economic realities, and significant
input from our community, advisory bodies, and the City Council. We have worked collaboratively to
develop a financial plan that reflects our shared priorities and steels us against some short‐term and long‐
term challenges.
With this budget, we find ourselves in a time of transition. Revenue growth is slowing and costs are rising.
There is growing uncertainty resulting from a rapid shift in national economic policy via tariffs, and
potential significant state and federal budget cuts. And for the first time in many years, we are facing a
structural imbalance in the General Fund.
But this is not a budget of retreat. It reflects a thoughtful, forward‐looking approach. The proposed
budget protects the City’s current services, invests in City infrastructure, continues progress on long‐
standing Major City Goals, and aligns with our community’s values of responsibility, equity, and
sustainability.
The proposed decisions that make up this plan were not arrived at lightly. City staff, under the guidance
of the City Council, looked carefully at how to adapt to a new fiscal reality while still moving the City
forward. We have prioritized thoughtfully, and made tradeoffs. Where we have chosen to enhance
investments, we have done so with the intention to focus on areas of greatest need.
While the circumstances are different than years past, our approach should be familiar for San Luis
Obispo. Our community and organization have long prioritized disciplined financial management,
collaborative governance, and proactive planning. These values have carried us through prior economic
downturns, natural disasters, and a global pandemic – and they guide us once again today.
Understanding the Shift: A New Economic Reality
The City has seen strong revenue growth in recent years. Sales Tax and Transient Occupancy Tax (TOT)
revenue surged as the economy recovered from COVID‐19 and as the community supported the passage
of the Local Revenue Measure (LRM) in November 2020. During the same time period, development
activity increased significantly as the City permitted several large‐scale developments to meet housing
targets set by the State. This has resulted in an increase in development‐related fee revenues over the
last several years. The City has used this revenue growth to advance capital projects and expand key
services.
Unfortunately, that revenue growth has slowed. Our current economic reality reflects broader statewide
and national trends, with inflation cooling consumer spending locally and interest rate hikes chilling
development activities. And while our economy remains fundamentally strong, the pace of revenue
growth has clearly slowed.
Over the past year, we have seen:
Flattening sales tax revenues, including LRM receipts, which were previously expected to grow
more significantly but are now trending below what was forecasted last year by at least $2.4
million annually.
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Declining development‐related revenue – As noted in prior budget reports, due to a slowing of
development activity, we are seeing a decrease in development services revenue of
approximately $2 million in FY 2024‐25 and are forecasting a continuation of this decrease into
the two years of the 2025‐27 Financial Plan.
Rising personnel and project delivery costs, including increases in the cost of construction
materials, insurance, utilities, and employee compensation to recruit and retain a talented
workforce.
Ongoing inflationary pressures, which continue to influence consumer behavior, project costs,
and labor market dynamics.
As a result of what we have seen in the current year, I activated the City’s established Fiscal Health
Contingency Plan (FHCP) in mid‐April of this year in an effort to control expenditures and provide flexibility
to address the structural deficit. Activation of the plan includes both a hiring and travel chill. Under the
FHCP, departments must seek permission of the FHCP committee and the City Manager to fill vacant
positions and proceed with training‐related travel. Neither are prohibited entirely, but the hiring chill and
travel chill force us to prioritize our expenditures to ensure that we are addressing critical needs.
Development of the 2025‐27 Financial Plan
When we set out to develop the 2025‐27 Financial Plan, the long‐term forecast showed a General Fund
deficit of $2.5 million in FY 2025‐26 due to slowed revenue growth and increasing costs. Staff took the
following actions to bring the budget into balance for the upcoming year:
Departments were directed to constrain their non‐staffing budgets to FY 2024‐25 adopted levels.
Typically, non‐staffing budgets grow by the rate of inflation, matching the increase in costs for
things like fuel, office supplies, training, and travel. So, holding those non‐staffing costs flat
represents a cut in expenses. To ensure that this exercise does not significantly impact service
levels in the 2025‐27 Financial Plan period, departments were asked to identify the impacts of
keeping non‐staffing costs at FY 2024‐25 levels. Most noted that the constrained base budget
exercise would result in little to no flexibility to address unanticipated items that may arise over
the course of the next two years. Three departments identified a need to restore budget to
address priority items. These include:
o $45,000 to the Police Department to cover the cost of the Animal Services contract with
the County and other contract increases for critical public safety supports;
o $20,000 to the Public Works Department to continue sidewalk scrubbing in the
downtown area; and
o $20,000 to the Administration/IT Department to support ongoing tree and vegetation fuel
management.
The constrained base budget exercise reduced non‐staffing expenditures by $1.6 million
compared to what was forecasted for FY 2025‐26, based on prior trends.
LRM‐funded capital expenditures were reduced by approximately $1.0 million in FY 2025‐26 and
$1.5 million in FY 2026‐27 compared to what was initially forecasted and were transferred to the
operating budget. The impacts of this transfer are expected to be minimal. The decreased
funding for capital expenditures will help to address staff capacity constraints to deliver the
ambitious Capital Improvement Plan that has almost tripled in size due to the passage of the LRM
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CITY MANAGER’S MESSAGE
in 2020. In FY 2024‐25, 70% of the LRM collected is supporting capital expenditures. For FY 2025‐
26, that amount decreases to 69% and in FY 2026‐27 to 67%. The Financial Plan assumes that the
LRM will generate $33.6 million overall in FY 2025‐26 and $34.8 million overall in FY 2026‐27.
The staffing savings assumption for the General Fund was increased from 3% to 4%, based on
historical trends. This resulted in a $600,000 decrease to staffing costs and is not expected to
have a noticeable impact due to natural attrition rates and the time that it takes to fill vacant
positions.
More than $10.0 million in Significant Operating Budget Changes (SOBCs) were requested by
departments. Of that amount, $4.2 million was requested from the General Fund, but only
$741,199 of new expenditures are proposed for the General Fund in this budget to address the
most significant organizational needs, while reflecting community priorities. Detailed information
about proposed SOBCs can be found in the ‘Operating Budgets’ section of this Financial Plan.
Though they might appear modest, actions taken to close the forecasted deficit for FY 2025‐26 reflect our
deep commitment to accomplishing the community’s priorities. These targeted reductions allow us to live
within our means, preserve service levels, and remain nimble in the face of economic change and
uncertainty. This two‐year Financial Plan includes measured, proactive steps to close the immediate
deficit and chip away at the long‐term structural issues, all while upholding our values and strategic
commitments.
Consistent with the City’s new Budget Balancing Strategies approved by the City Council earlier in the
budget development process, the actions taken to balance the budget for FY 2025‐26, and the triggering
of the FHCP, are largely short‐term in nature. While short‐term strategies do not solve structural issues,
using them wisely provides time to allow us to develop thoughtful long‐term solutions that restore
structural balance, while still preserving our ability to make progress on the Council’s adopted Major City
Goals and maintain the essential services residents rely on every day.
Building the Future, Together: Strategic Investments in Community Priorities
Despite the economic uncertainty and budgetary constraints we are currently facing, this Financial Plan
makes strategic investments in the City Council’s adopted Major City Goals and other community
priorities. The ‘Financial Planning Process’ section of this document provides detailed information about
the workplans that staff has developed to help advance the following Major City Goals over the coming
two fiscal years:
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Diversity, Equity, and Inclusion
Homelessness Response
Housing and Neighborhood Livability‐ Healthy, Safe, and Affordable
Infrastructure and Sustainable Transportation
Open Space, Climate Action, and Resilience
In addition to our planned progress on Major City Goals, this Financial Plan also funds other important
priority areas including:
Planning for the development of a fifth fire station, a critical addition that will improve response
times and resilience in growing neighborhoods in the southern part of our community.
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CITY MANAGER’S MESSAGE
Implementation of a communications plan to provide information about the Citywide Single Vote
method for electing City Councilmembers to advance fair, diverse representation in local
elections.
Continuing public outreach and engagement training for City employees, including ways to
better reach underserved and underrepresented communities.
Continuing to support innovative partnerships with the County to provide mental health support
through our Community Action Team and Mobile Crisis Unit
Construction of the first phase of the Righetti Community Park, bringing new recreational
amenities and green space to families and residents in the Orcutt Area and throughout the city.
Investments in open space stewardship, trail maintenance, and native habitat restoration
continue to reflect our community’s deep connection to the natural environment.
Investments in major mobility improvements, including the Prado Road Bridge replacement,
Prado Road/Highway 101 interchange, Broad Street Corridor enhancements, and multiple
complete streets projects.
Implementation of Tier 1 projects from the City’s Active Transportation Plan and expand safe
walking and biking options citywide.
Continuing to implement the Lead by Example Work Program to reduce municipal emissions and
improve energy efficiency across City operations.
Investments in water and sewer projects to strengthen our ability to deliver clean water, support
future smart growth, and adapt to climate extremes such as prolonged droughts.
Supporting the expansion of the Prado Safe Parking Program, family shelter access, and hotel
voucher programs to address housing insecurity.
Using existing resources, we will begin implementation planning for new renter protection
policies, a strategic plan for safe housing, and neighborhood livability standards, with Council
study sessions beginning in fall 2025.
Continuing to provide support for SLO Restaurant Month, Buy Local Bonus, and new
implementation steps for the Economic Development Strategic Plan.
These are not just budget lines. They are commitments to safety, connection, equity, resilience, quality of
life and the sustainability of all of the programs and services that the City provides. They reflect the very
best of what local government can do when guided by clear community goals and shared values.
Moving Forward‐ Strategic Restraint
While the proposed budget is in balance for the two‐year Financial Plan, the long‐term forecast for the
General Fund identifies a structural deficit of almost $3 million in FY 2027‐28 and $2 million in FY 2028‐
29.The deficit is driven largely by the City’s obligation to bring a fifth fire station online in FY 2027‐28,
but also acknowledges increased expenditures and slowed revenue growth due to general economic
conditions. The purpose of the City’s long‐standing process of developing and maintaining a long‐term
forecast is to look beyond the current budget year so that we have the time to develop thoughtful and
sustainable strategies to bring the budget back into balance. If left undressed, the forecasted deficit will
only grow more challenging in future years.
Despite the positive investments included in this Plan, several requests for new or expanded services were
not able to be funded at this time. Departments submitted more than $10.0 million ($4.2 million from the
General Fund) in Significant Operating Budget Changes (SOBCs), many of which responded to important
community needs, workload demands, or increasing state mandates.
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CITY MANAGER’S MESSAGE
After careful analysis, only $4.1 million ($741,199 from the General Fund) is included in this proposed
budget. Some of the needs that were not included in this budget are:
New externally‐facing staff positions across multiple departments that would have helped to
address existing deficits or expanded service delivery. These requested positions would have
required cuts elsewhere or new revenue, and would ultimately result in a further widening of the
structural deficit in future years. Examples include but are not limited to staff resources for urban
forestry, maintenance, dispatch services, and recreation and aquatic programs.
Additional enhancements to homelessness and housing response, beyond what can be supported
with current partnerships and allocations.
Expanded public programming, community engagement, and special events services that would
have required ongoing resources without offsetting revenues.
Internal staffing and support roles that would improve efficiency or capacity, but which were
ultimately determined to be less urgent than core operational needs.
On the capital side, we have also made strategic decisions to fund the projects, or phases of projects, that
can realistically be completed each year, also taking into account the important commitments, plans, and
identified safety and maintenance needs of our assets and infrastructure. This resulted in a decrease in
the total number of projects identified for funding each year. However, we have also presented a ten‐year
plan to show where projects will be phased in over a longer time horizon or where design work will be
delayed until work can realistically be completed. For example:
Projects with limited near‐term readiness or without clear external funding sources were
deprioritized in favor of those that can be implemented more efficiently or that leverage grant
dollars.
Citywide initiatives, such as downtown revitalization concepts or significant City facility upgrades,
are moving forward in planning phases but are not yet fully funded for construction.
Some Tier 1 Active Transportation projects are not individually itemized in the CIP but are instead
supported through a general implementation account to allow for more flexible, scalable delivery
based on staff and grant resources.
These decisions were not easy, but they were necessary. Rather than overextending ourselves and making
the challenge in future years that much harder to address, we chose to prioritize what we can deliver well.
We focused funding on maintaining existing services, addressing critical workload gaps, and preserving
organizational stability.
While we have developed this balanced proposed spending plan for the coming two years, we
acknowledge the many uncertainties ahead of us. The decisions we have made in this financial plan are
not just about this two‐year period; they are about preparing for what will come next. The City will
continue to monitor economic trends, revenue performance, and workload demands throughout the plan
period, and use the FHCP currently in place to increase our flexibility to address the forecasted deficit.
Staff will soon begin the hard work of developing a plan to thoughtfully and methodically bring the budget
into balance in the long‐term. The community’s priorities and City Council’s Major City Goals will guide
us in this work. Addressing the structural deficit will include:
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Re‐examining service delivery models to enhance efficiency and equity.
Prioritizing the programs and services that we are mandated to carry out, ensure the safety of our
community and help to advance our Major City Goals and community priorities.
Exploring opportunities to maximize collection of revenues that are due to the City.
Leveraging grants, partnerships, and one‐time funds to maximize impact without committing to
unsustainable cost growth.
In short, we are planning not just for today, but for the years ahead. And we are doing so in a way that
reflects San Luis Obispo’s tradition of community engagement, long‐term thinking and responsible
financial management. By holding off now in some areas, we are preserving the capacity to say “yes”
later—when the time, resources, and conditions are right.
A Word of Thanks
We developed this proposed Financial Plan in partnership with the people we serve. This plan was shaped
by input from thousands of residents, through surveys and comment letters, and with engagement at
meetings and forums. We heard from longtime stakeholders and new voices alike who brought thoughtful
and insightful ideas to the table. Thank you to everyone who shared their ideas, concerns, and hopes for
our City. Together, we will continue to strive toward an equitable and responsive public process, one
where people feel heard, and where government reflects the diversity of the people it serves.
I am incredibly grateful for the leadership and guidance provided by the City Council in developing this
financial plan. Your dedication to serving our community, broadening community participation in the
budget process, and doggedness in finding a way to both balance our budget in tough economic conditions
and maintain an ambitious and achievable work plan is inspiring. Thank you to the advisory bodies,
including the Revenue Enhancement Oversight Commission for their review of the LRM proposed budget,
and the Planning Commission for reviewing the draft CIP budget. Last, but certainly not least, I want to
thank Finance staff, Department Heads, managers, fiscal officers and other participating City staff for their
heavy lift to develop the operating and CIP budgets. It was a true team effort, and I am sincerely
appreciative for your contributions to our collective success. Though this budget reflects the efforts of all
those mentioned above, this budget simply would not be possible without the strategic leadership and
the innumerable hours put in by our Finance Director, Emily Jackson and Principal Budget Analyst, Riley
Kuhn. I am deeply grateful for their commitment to keeping our City Council and community informed of
our financial condition throughout the year, such that there really are no surprises. Their approach allows
us to be proactive in meeting the moment.
Looking Ahead: A Path Forward, Together
The 2025‐27 Financial Plan is built for stability. It is a product of cautious optimism and pragmatic
stewardship – of both our dollars and our community’s values. It does not solve every challenge, but it
does the most important thing‐ it protects what we have built, responds to today’s needs, and creates
room for continued progress on our Major City Goals for all members of our community. We do not know
what the future holds. But we do know how we will meet it: together, with clarity, resilience, and a shared
sense of purpose.
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CITY MANAGER’S MESSAGE
In closing, I want to again thank our staff, City Council, and community for being part of this important
process. Your partnership and your perspective have made this a better plan and has made San Luis
Obispo a more resilient city.
With gratitude and resolve,
Whitney McDonald
City Manager
City of San Luis Obispo
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CITY PROFILE
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CITY PROFILE
City Council
The City of San Luis Obispo is a charter city and operates under the "Council‐Mayor‐City Manager" form of municipal
government. The five‐member City Council consists of the directly‐elected Mayor, a Vice Mayor and three City
Council Members. The Mayor is elected to a two‐year term and the Council Members are elected to four‐year terms.
The City Council is the legislative authority and sets the policies under which the City operates. The City Council has
the power to adopt ordinances and resolutions, make appointments to the City's advisory bodies, establish policies
and approve programs, appropriate funds, adopt budgets, and approve contracts. The Mayor presides at all
meetings of the City Council and is recognized as the official head of the City for all ceremonial purposes.
Once a Financial Plan has been adopted, the Council's focus moves to 1) advocacy for its major initiatives at the
Federal, State, County and Community Partner level ‐ 2) Leadership for Community Partnerships, Regionalism,
Governance ‐ 3) Monitor the impact and outcomes of work programs and direct appropriate adjustments.
Michelle Shoresman
Vice Mayor
Emily Francis
Councilmember
Erica A. Stewart
Mayor
Jan Howell Marx
Vice Mayor
Michael R. Boswell
Councilmember
City Council Vision
The City of San Luis Obispo is a dynamic community embracing its future while
respecting its past with core values of civility, sustainability, diversity, inclusivity,
regionalism, partnership, and resiliency.
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CITY PROFILE
Community Overview
Located mid‐way between San Francisco and Los Angeles, San Luis Obispo is the County seat and a number of federal and
state regional offices and facilities are located here, including Cal Poly State University, Cuesta Community College, the
regional Water Quality Board, California Highway Patrol Dispatch Center, and Caltrans District 5 Offices. The City’s
ideal weather and natural beauty provide numerous opportunities for outdoor recreation at nearby City and State
Parks, lakes, beaches, and wilderness areas.
One of California’s oldest communities, the historical
roots of San Luis Obispo run deep, anchored by the
enduring presence of Indigenous Peoples dating back at
least 15,000 years ago in the Diablo Canyon region.
These first peoples hunted and shore‐picked shellfish.
The Yak titʸu titʸu Yak tiłhini Northern Chumash Tribe,
who have called the region home for over 10,000 years,
have been integral in the historical development of the
city. By 1504, coastal land exploration took place by
Spanish vessels, which carried members of the Filipino
community. Spanish invasion and colonization in 1769
led to the establishment of missions throughout
California. The San Luis Obispo de Tolosa Mission was
founded in 1772, the fifth mission in the California chain
of 21 missions, around which the City of San Luis Obispo
developed. It was first incorporated in 1856 as a General
Law City and became a Charter City in 1876. As a Charter
City, San Luis Obispo has more local authority than cities
that incorporate under the general laws of the State of
California. The Charter is the City’s governing document,
and any changes must be approved by the voters. The
City’s Charter has been amended several times since its
adoption, most recently in August 2011.
The City’s distance from major metropolitan areas to the
north (San Francisco) and south (Los Angeles) have
allowed it to retain its historic and scenic qualities, which
contribute to the superb quality of life residents enjoy
and that attract visitors from all over the world. In fact,
in 2010, the City was dubbed the “Happiest City in North
America” by National Geographic author Dan Buettner.
Another key feature contributing to the City’s great
quality of life is its delightful downtown. The heart of
which is the Mission Plaza. With its wonderful creek side
setting and beautifully restored mission and parish
church, Mission Plaza is the community’s cultural and
social center.
This historic plaza is complemented by a bustling
downtown offering great shopping, outdoor and indoor
dining, night life, and its famous Thursday Night Farmers’
Market, where you can buy locally grown fresh produce
and enjoy an outdoor BBQ.
This unique blend of history, culture, commerce, and
entertainment make San Luis Obispo’s downtown one of
the most attractive, interesting, and economically vibrant
downtowns in America.
San Luis Obispo is a full‐service city that provides police,
fire, water, sewer, streets, transit, parking, planning,
building, engineering, and parks and recreation service to
the community. The City operates under the Council‐
Mayor‐City Manager form of government. The City
Council appoints the City Manager and City Attorney. All
other department heads are appointed by the City
Manager.
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CITY PROFILE
City at a Glance
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CITY PROFILE
City Services Highlights
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CITY PROFILE
Organizational Chart
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CITY PROFILE
Organizational Values
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FINANCIAL PLAN FRAMEWORK
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FINANCIAL PLAN FRAMEWORK
Budget Policies
Financial Plan Purpose and Organization
A.Financial Plan Objectives. Through its Financial Plan, the City will link resources with results by:
1.Identifying community needs for essential services.
2.Organizing the programs required to provide these essential services.
3.Establishing program policies and goals, which define the nature and level of program services
required.
4.Identifying activities performed in delivering program services.
5.Proposing objectives for improving the delivery of program services.
6.Integrate climate risk and climate action considerations throughout all financial decisions.
7.Integrate Diversity, Equity, and Inclusion (DEI) considerations throughout all financial decisions.
8.Identifying and appropriating the resources required to perform program activities and
accomplish program objectives.
9.Setting standards to measure and evaluate the:
a.Output of program activities.
b.Accomplishment of program objectives.
c.Expenditure of program appropriations.
B.Two‐Year Budget. Following the City's favorable experience, the City will continue using a two‐year
financial plan, emphasizing long‐range planning and effective program management. The benefits
identified when the City's first two‐year plan was prepared for 1983‐85 continue to be realized:
1.Reinforcing the importance of long‐range (“strategic”) planning in managing the City's fiscal
affairs.
2.Concentrating on developing and budgeting for the accomplishment of significant goals and
objectives.
3.Establishing realistic timeframes for achieving goals and objectives.
4.Creating a pro‐active budget that provides for stable operations and assures the City's long‐term
fiscal health.
5.Promoting more orderly spending patterns.
6.Reducing the amount of time and resources allocated to preparing annual budgets.
C.Measurable Objectives. The two‐year financial plan will establish measurable program and
performance objectives and allow reasonable time to accomplish those objectives.
D.Second Year Budget. Before the beginning of the second year of the two‐year cycle, the Council will
review progress during the first year and approve appropriations for the second fiscal year.
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FINANCIAL PLAN FRAMEWORK
E.Operating Carryover. Operating program appropriations not spent during the first fiscal year may
be carried over for specific purposes into the second fiscal year with the approval of the City
Manager.
F.Goal Status Reports. The status of major program objectives will be formally reported to the
Council on an ongoing, periodic basis.
G.Mid‐Year Budget Reviews. The Council will formally review the City’s fiscal condition, and amend
appropriations if necessary, six months after the beginning of each fiscal year.
Long‐Term Financial Planning
A.Balanced Budget. The City will maintain a balanced budget over the two‐year period of the
Financial Plan. This means that:
1.Operating revenues must fully cover operating expenditures, including debt service.
2.Ending fund balance (or working capital in the enterprise funds) must meet minimum policy
levels. For the general and enterprise funds, this level has been established at 20% of operating
expenditures. Additionally, it includes the revenue and rate stabilization reserves as set forth in
the City’s fiscal policies under the Fund Balances and Reserves section.
3.Under this policy, it is allowable for total expenditures to exceed revenues in a given year;
however, in this situation, beginning fund balance can only be used to fund capital improvement
plan projects, or other “one‐time,” non‐recurring expenditures.
B.Long‐Term Liabilities and Maintenance of Infrastructure. The City will give priority to applying
unassigned fund‐balance due to one‐time expenditure savings or one‐time increase in revenue to
pay down long‐term unfunded liabilities and invest in infrastructure and equipment.
C.Consideration of Climate Risk and Climate Action. The City is aware of the increasingly severe and
frequent natural, economic, and social disruptions presented by a rapidly changing climate. The City
is also aware of the financial benefits (e.g., reduced operational costs, prudent asset management,
access to green bonds, etc.) of managing climate risk and orienting towards a carbon neutral
municipal operations and community. The City will include climate risk and climate action
considerations in its long‐term financial planning.
D.Consideration of Diversity, Equity, and Inclusion (DEI). On June 18th, 2020, the City Council took
action to affirm racism as a public health crisis and committed to making San Luis Obispo a
welcoming, inclusive, and safe community for everyone (R‐11132). The City Council also set a vision
of a community with core values of diversity and inclusivity in the adoption of its 2019‐21 Major City
Goals. The City is committed to supporting diversity, equity, and inclusion in is operations and in the
community. The City will include DEI considerations in its long‐term financial planning.
E.Revenue Stabilization Reserve – General Fund. As outlined in the City’s Fund Balance and Reserve
policy, the City Council can activate a Revenue Stabilization Reserve in its General Fund to
counteract any adverse revenue forecast during a period of economic uncertainties pertaining to
the City’s largest tax revenue sources. For the 2023‐25 Financial Plan, this reserve has been set at $2
million and is included in the long‐term forecast.
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FINANCIAL PLAN FRAMEWORK
Financial Reporting and Administration
A. Annual Reporting. The City will prepare annual financial statements as follows:
1. In accordance with Charter requirements, the City will contract for an annual audit by a qualified
independent certified public accountant. The City will strive for an unqualified auditors’
opinion.
2. The City will use generally accepted accounting principles in preparing its annual financial
statements and will strive to meet the requirements of the GFOA’s Award for Excellence in
Financial Reporting program.
3. The City will issue audited financial statements within 180 days after year‐end.
B. Interim Reporting. The City will prepare and issue timely interim reports on the City’s fiscal status
to the Council and staff. This includes on‐line access to the City’s financial management system by
City staff; monthly reports to program managers; more formal quarterly reports to the Council and
Department Heads; mid‐year budget reviews; and interim annual reports.
C. Budget Administration. As set forth in the City Charter, the Council may amend or supplement the
budget at any time after its adoption by majority vote of the Council members. The City Manager
has the authority to make administrative adjustments to the budget as long as those changes will
not have a significant policy impact nor affect budgeted year‐end fund balances.
D. Development Services Revenue. The City Manager may allocate or designate 75% of over‐realized
Development Services revenues exceeding adopted budget for the current fiscal year for temporary
Development Services expenditures for the purpose of timely processing of development permit
applications in the current fiscal year or throughout life of applicable projects. Any and all City
Manager authorized allocations and funds set aside in a designation for future use, shall be reported
to the Council on a semi‐annual basis.
For a comprehensive list of the City’s financial policies, please see the reference section.
Fiscal Policy Compliance
The City of San Luis Obispo has
created policies and
procedures that guide effective
government management.
Adopting these as formal
policies endures that they
outlive staff changes,
promoting stability and
continuity. The City is currently
in compliance with all policies
as summarized in the chart
below and in the details within
the reference section of this
report.
Fiscal Policy (linked to policy detail) Compliant?
1. General Revenue Management
2. User Fee Cost Recovery
3. Enterprise Fund Fees & Rates
4. Revenue Distribution
5. Investments
6. Appropriations Limitation
7. Fund Balances and Reserves
8. CalPERS and Unfunded Liabilities
9. Capital Improvement Management
10. Capital Financing and Debt Management
11. Human Resource Management
12. Contracting for Services
13. Productivity
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FINANCIAL PLAN FRAMEWORK
Budget Balancing Strategies
The City’s Fiscal Policies guide staff in the management of the City’s finances and provide a foundation
for budget balancing strategies to ensure the long‐term financial sustainability of City operations,
regardless of financial condition. In July 2014, the City Council adopted the Fiscal Responsibility
Philosophy to ensure a focus on the long‐term health of the organization. The components of the
Philosophy provide clear guidance for ensuring fiscal responsibility, and the Budget Balancing Strategies
serve to operationalize that guidance. These budget balancing strategies are subject to at least bi‐annual
review and are approved by the City Council with adoption of the two‐year Financial Plan every other
June.
Consistent with adopted fiscal policies, staff provides quarterly budget updates to the City Council which
provides the opportunity to identify budgetary issues and implement corrective measures if needed.
These strategies guide both development and management of the budget, both in times of budgetary
growth and contraction. One of the overarching objectives of the City’s Budget Balancing Strategies is to
strike a balance between ensuring fiscal sustainability and continuing to provide programs and services
to the community.
This section provides an overview of the City’s Budget Balancing Strategies and is divided into two parts
outlining the City’s preferred strategies and approaches in times of (1) budgetary contraction and (2)
budgetary growth.
In Times of Financial Difficulty
When faced with financial difficulty, the City should identify budget balancing strategies that address
both short and long‐term budget gaps, while also minimizing the impact of budget reductions to the
community and employees. It also becomes increasingly important to focus on employee retention as
the cost of turnover can outweigh savings produced by vacancies. Focusing on creative and cost neutral
or low‐cost options to keep turnover at sustainable levels is crucial for maintaining and delivering core
services to the public during challenging times.
Depending on the level or type of financial difficulty being experienced, short and long‐term budget
balancing strategies may be needed over multiple years. An important consideration in developing and
implementing budget balancing strategies is identifying the timeframe for fixing the problem and
bringing about structural balance. Utilizing reserves and other short‐term budget balancing solutions can
soften the impact of reductions to programs and services. However, it is imperative that these short‐
term solutions be used judiciously to maintain the City’s overall fiscal health. Relying too heavily on
short‐term solutions can delay implementation of strategies to address budget deficits and may increase
deficits in the long‐term.
Following is an outline of the City’s preferred budget balancing strategies and approaches in times of
financial difficulty:
Long‐Term Budget Balancing Strategies
1.Priority Driven‐ Development of recommendations to balance the budget should be based upon
consideration of legal mandates, community health and safety, basic service needs, Council’s
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identified Major City Goals and other identified priorities. Proposed budget reductions should
take into consideration funding requests for programs that are discretionary and for programs
that are mandated by state, federal, or local legal requirements and/or health and safety needs.
2.All Departments Participate‐ While departmental budgets vary significantly due to the services
provided, identified priorities, expected levels of service, and departmental revenue sources
(amongst many other variables), all departments should participate in the closing of a budget
gap. More specifically, no department should be exempt from consideration of budget
reductions.
3.Long‐Term Budget Reductions‐ At the guidance of the City Manager, the Finance Department
should require departments to incorporate a prioritized list of expenditure reductions into their
annual budget submittals. Potential reductions submitted by departments should not impact
the City’s ability to meet legal mandates, and should reflect consideration of basic service needs,
community expectations and the Council’s identified Major City Goals. If reductions are
necessary, targeted reduction amounts should be included as part of the detailed budget
instructions provided to departments. If needed, reduction lists will generally be required during
development of the two‐year Financial Plan or Supplemental Budgets,
4.Mid‐Year Budget Reductions‐ Mid‐year reductions may be necessary in any given fiscal year
depending upon general economic conditions, recently passed legislation, or unanticipated
action by other levels of government at any particular point in time. The intent of the mid‐year
reductions is to help keep the current year budget in balance and to create additional
unassigned fund balance at year‐end for use as a funding source in the subsequent budget year.
5.City Share of Cost‐ Some City programs are funded wholly or in part by external funding sources
including Federal allocations, grants, and user fees. These funding sources may not cover the
entirety of program expenditures, requiring a contribution from the City. Staff should carefully
monitor external funding sources over time to ensure that they keep pace with the cost of
providing the related service to ensure that the City’s share of cost does not increase over time.
If external funding sources decrease or are eliminated, the associated expenditures should be
considered for reduction or elimination as well. If staff believes that continuation of externally
funded programs should continue despite a loss of funding, staff should inform the City Council
of the loss of external funding sources and request appropriation of identified City dollars and
funding sources to continue the program in full or in part.
6.Engage Employees and Employee Associations‐ Labor costs account for the majority of the
City’s operating budget. City staff and negotiators are obligated to meet and confer in good faith
with employee associations to negotiate labor agreements that are fiscally sustainable and
aligned with the Council adopted Compensation Philosophy and Labor Relations Objectives.
7.Revenue Generation‐ Addressing budget shortfalls requires an evaluation of both revenues and
expenditures. While the City is limited in its ability to generate new revenue, there is
opportunity within existing City processes to ensure that the City is able to maximize existing
revenues. In order to do this, the City should:
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Conduct fee studies at least every three years, consistent with Section 2 of the City’s
Fiscal Policies related to User Fee Cost Recovery Goals to ensure that the cost of services
that provide an individual benefit are offset by fees for those services. As a part of the
regular fee studies, Council should also consider policies around fee cost recovery and
make adjustments if needed.
Focus on enforcement of requirements in the City’s Municipal Code to ensure that the
City is recovering its costs for providing services. It should be noted that proactive
enforcement of Municipal Code requirements requires a considerable investment of
staff time which may limit the City’s ability to make significant progress in this area.
Revisit existing agreements with outside agencies to ensure that the City is maximizing
recovery of costs for specific services provided through those agreements.
Explore opportunities to increase rates for specific taxes, where the tax rate being
charged is under the maximum authorized by the City Council.
The City should carefully consider the impact on the community when taking any action to
increase revenue, as general economic conditions impacting the City’s budget also impact
members of the community.
8.Revisit Capital/Operating Split of Local Revenue Measure Expenditures. In November 2020,
City voters passed a Local Revenue Measure (LRM), authorizing a 1.5% local sales tax to protect
and maintain services and public infrastructure. The sales tax that the City collects due to the
LRM funds both capital and operating expenses. Historically, the City has allocated 75% of LRM
revenues to capital costs and 25% to operating costs. Staff should revisit the capital/operating
split to ensure that the City is able to use LRM dollars to fund priority needs and minimize
operating budget reductions to the greatest extent possible.
Short‐Term Solutions That Do Not Address a Long‐Term Structural Budget Gap:
1.Hiring “Chill”‐ The purpose of a hiring “chill” is two‐fold: to contain costs in the current year by
slowing the recruitment of vacant positions or holding certain positions vacant so that additional
unassigned fund balance is available for the subsequent budget year and to allow for attrition
with respect to the reduction of positions (i.e. reduce or eliminate the need for layoffs). The
decision about which positions to hold vacant or slow recruitments for should also be based
upon priority and need, which a focus on minimizing impacts to the community to the extent
possible. Attrition is a helpful tactic but should not be the driving strategy in reducing costs.
2.Defer capital improvement and information technology projects that rely on the General
Fund‐ This option saves money in the near‐term but if these types of projects are continuously
deferred, City facilities and systems may deteriorate and the cost of repairs may increase over
time.
3.Minimize building and information technology maintenance expenditures‐ Similar to deferring
capital improvement and automation projects that require General Fund, this option saves
General Fund in the near‐term. However, over time, if maintenance is deferred, City facilities
and automation may deteriorate, leading to higher repair costs.
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4. Early Retirement‐ Early retirement programs may be offered on a case‐by‐case basis. The intent
of an early retirement program is to reduce the number of potential layoffs by enticing
individuals who are considering retirement to retire sooner rather than later in order to create
attrition opportunities. Depending upon the specifics, an early retirement program may or may
not provide cost savings. In instances where the program does not provide a cost savings (or is
cost neutral), the sole benefit would be to reduce layoffs.
5. Use of One‐Time Reserves‐ The City has set aside money in reserves, some of which is not
designated for a specific purpose. This money is budgeted every year and has historically been
used to help pay for unexpected costs or to help fund one‐time projects. Some of these reserves
are available to help address a budget gap. However, since reserves are one‐time in nature, the
use of reserves to fund ongoing operational expenditures should be limited and not considered
to be a long‐term operational funding source.
Other Unlikely Strategies
1. Furloughs‐ This approach has not historically been used by the City because it is challenging to
implement without significant impacts to services provided to the community.
2. Eliminate Training‐ Maintaining a skilled workforce is important for every organization,
especially one as labor intensive as the City. This approach should not be included in the budget
balancing strategies because in times of budget reductions, additional demands are placed upon
employees and, during these times, it will be more important than ever to maintain and
enhance the performance of the workforce in order to successfully manage an increased
workload. While training plans and expenditures may be cut back in times of financial difficulty,
they should not be eliminated.
In Times of Financial Recovery and Growth
The goal of the recovery process is to assure that the City remains adaptable to changing conditions. To
ensure long‐term fiscal stability, the City must prioritize funding existing financial and operating deficits
over the addition of new programs and projects.
In times of financial recovery and growth, the City aims to strike a balance in the following areas:
Financial security
Programs and services
Employee compensation and workforce investment
Following is an outline of the City’s approach:
Financial Security
In times when the City has funds available to support expansion of the budget, there should be a
balance between the restoration of programs and services and the funding of the reserves,
contingencies and designations that have been reduced to balance the budget in prior years. The City
aims to maintain healthy reserves and low debt levels in order to allow for future organizational stability
and continuity of services. Consideration of financial security includes a review of the following:
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FINANCIAL PLAN FRAMEWORK
Ratio of reserves to the City’s General Fund operating budget‐ The City’s goal is to maintain a
prudent level of savings that allows the City to plan for future needs and “weather” economic
downturns. The industry standard target is to have a 20% reserve as a percent of the operating
budget.
Debt Ratios‐ The City’s Debt Management policy is to generally keep the ratio of general fund
debt service costs below 10% of General Fund revenue and never exceed 15%. A ratio under 5%
is considered to be favorable by credit rating agencies.
Asset Maintenance and Replacement: These costs are often first to be cut in hard times and, if
left unfunded, will create significant liabilities. The City should ensure deferred maintenance is
prioritized by setting aside funding for asset replacement as funds become available.
Programs and Services
Development and delivery of new programs and services or modification to existing programs and
services provided to the community are based on an evaluation of need thorough an annual process
that invites submittal of Significant Operating Budget Changes (SOBC’s) by Department Heads to the City
Manager. The SOBC provides the City Manager with a written proposal for adding resources to a
department’s budget. The written proposal must include:
A summary of the current situation and need that the SOBC will address and any relevant
background to support the request.
A description of how the requested resources will address the identified need.
Identification of intended results in terms of efficiency, quality of service, outcomes, and key
performance indicators.
A description of how additional resources will address a high priority City service need or
Major City Goal.
An analysis of alternative solutions to address the identified problem.
The expected timeline for implementing the request, including major milestones along the
way.
SOBCs that are recommended by the City Manager are dependent upon Council priorities, existing
service needs, the availability of funding, consistency with existing policies and budget balancing
strategies, and the anticipated results or outcomes that will be achieved by adding the resources.
Requests for new capital projects are evaluated bi‐annually by the CIP Review Committee as part of the
development of the two‐year Financial Plan. Proposals for new projects require submittal of a Project
Initiation Form which must include:
Proposed project title.
Project function (community and neighborhood livability, community safety, culture and
recreation, environmental health and open space, fiscal health and governance, or
infrastructure and transportation).
Identification of project as being annual asset maintenance, asset replacement, a new asset
or a non‐asset project.
Identification of project alignment with related City priorities (Local Revenue Measure,
Major City Goal, adopted planning documents, or other important objective,).
A description of the project purpose and need, including a detailed scope of work.
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Identification of project consistency with the Climate Action Plan or Diversity, Equity and
Inclusion considerations.
Information about project schedule and delivery, including planning or design phase services
and any expected permit needs, advisory body reviews, or anticipated public outreach.
Project cost estimates and identified funding sources. As a part of this, departments should
also identify ongoing costs to maintain assets, including staffing and needs.
Employee Compensation and Workforce Investment
The City is committed to providing competitive compensation as part of an overall strategy to attract
and retain highly qualified employees. City staff and negotiators work to develop and maintain positive
employee relations while also ensuring that negotiated labor agreements are fiscally sustainable and
acceptable to the community. The City Council‐adopted Compensation Philosophy and Labor Relations
Objectives establish the intent of and guide the City’s approach to labor relations.
The City Council adopted a Compensation Philosophy in 2011 which indicates that the City should
require the following in evaluating competitive compensation:
Financial sustainability
Community acceptability
The relevant labor market
Internal relationships
Other relevant factors, including changes in economic condition, natural disasters, states of
emergency, changes in City services, and changes in regulatory or legal requirements
The City Council also adopted the following Labor Relations Objectives in 2014, which were revised in
2018 to operationalize the Compensation Philosophy and guide labor negotiations with employee
groups:
Maintain fiscal responsibility by ensuring that fair and responsible employee compensation
expenditures are supported by on‐going revenues. (Theme – Fiscal Responsibility)
Continue to make progress in the area of long‐term systemic pension cost containment and
reduction, including reversing the unfunded pension liability trend and other actions
consistent with State law. (Theme – Cost Containment/Reduction)
Continue to effectively manage escalating health benefit costs through balanced cost
sharing and other means while maintaining comprehensive health care coverage for all
eligible employees. (Theme – Cost Containment)
As necessary to attract and retain well qualified employees at all levels of the organization,
provide competitive compensation as articulated in the City’s Compensation Philosophy,
including relevant local, statewide or national labor markets. (Theme – Recruitment and
Retention)
Employee labor agreements will be negotiated in good faith, in a timely manner that avoids
retroactivity provisions unless there is a compelling need. (Theme – Cost Containment)
Contract provisions shall take into consideration the City’s ability to effectively and
efficiently implement and administer them using the City’s financial and human resources
systems to ensure accuracy and compliance with federal, state, and local laws. (Theme –
Best Practices and Compliance)
The City recognizes that improvements to and success of programs and services for the community is
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dependent upon recruiting and maintaining a talented and skilled workforce.
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STRATEGIC PLANNING PROCESS
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STRATEGIC PLANNING PROCESS
Strategic Planning Process
For over thirty years, the City has used an extensive process to create its two‐year financial plan and
corresponding budgets. The benefits of budgeting based on a two‐year plan include:
1.Reinforcing the importance of long‐range (“strategic”)
planning in managing the City's fiscal affairs.
2.Concentrating on budgeting to accomplish significant
objectives over a multi‐year period.
3.Establishing realistic timeframes for achieving objectives.
4.Creating a proactive budget that supports stable
operations and assures the City's long‐term fiscal health.
The fundamental purpose of the City’s budget process is to link,
through public engagement and strategic deliberation, the
interest of the community to the available financial resources to
achieve desired outcomes. The process allows the City Council to engage the community in identifying
strategic priorities in the form of Major City Goals while also providing information regarding the City’s
established ongoing services, including the day‐to‐day work and responsibilities carried out by City
employees to support residents’ quality of life.
Public Engagement
As a part of the financial planning process, there are a variety of opportunities for the community to
provide input to the City Council relative to establishment of their Major City Goals. Every two years, the
City seeks input through a community survey, outreach to advisory bodies, and public comment at
regular City Council meetings, including the Community Forum.
Community Survey
The public engagement process for the 2025‐27 Financial Plan formally kicked off in mid‐November,
with the release of a community survey to gather community input relative to the priorities that should
guide development of Major City Goals for the 2025‐27 Financial Plan period. The survey was open for
one month and community members were notified of the survey through utility bill mailings, social
media posts, promotions on the City’s website and at advisory body meetings. In total, 1,629 community
members responded to the survey, representing a 25% increase in participation compared to the prior
community survey for the 2023‐25 Financial Plan. The top five priorities identified in the survey were:
homelessness, infrastructure maintenance, downtown vitality, housing supply and affordability, and
open space. With expectations that the budget will tighten in the coming years, the survey also provided
an opportunity for respondents to identify how the City might adjust funding current projects or services
to accomplish any new priorities. Approximately 45% of respondents provided input, with recurring
suggestions for prioritizing basic services, addressing homelessness, improving cost efficiency, and
balancing priorities.
The chart below summarizes the priorities identified by respondents in the community survey:
Major City Goals represent the
most important, highest
priority goals for the City to
accomplish over the next two
years, and as such, resources
should be included in the 2025‐
27 Financial Plan.
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The top 20 themes in the ‘other’ category included (in order):
1.More Parks and Recreation facilities
2.Parking rates and policies
3.Transportation/traffic improvements
4.Addressing homelessness
5.Healthcare access and medical system
6.Neighborhood wellness and code
enforcement
7.Less bike lanes and infrastructure
8.Housing supply and affordability
9.Adobes and historic preservation
10.Broad Street corridor improvements
11.Downtown vitality and cleanliness
12.Tobacco concerns and second‐hand
smoke
13.Rental protections
14.Public safety issues
15.Prioritize Righetti Park construction
16.Infrastructure maintenance
17.Accessibility for seniors and disabled
community
18.Laguna Lake dredging
19.Permitting process improvements
20.More bike lanes and infrastructure
The information gathered through the Community Survey helped the City Council in finalizing plans for
the Community Forum, including establishment of the topics for the stations that were set up for
community members to learn more about the City’s programs and services and vote for ideas to
advance the community’s priorities.
264
272
279
295
372
415
482
518
543
672
724
729
766
975
0 200 400 600 800 1000 1200
DEI
Cultural Vitality
Safe Housing and Neighborhood Wellness
Childcare
Public Safety
Sustainable and Multi‐Modal Transportation
Other
Climate Action Plan
Fiscal Sustainability and Responsibility
Open Space
Housing Supply and Affordability
Downtown Vitality
Infrastructure Maintenance
Homelessness
Count of Survey Responses
Priorities Identified in Community Survey
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STRATEGIC PLANNING PROCESS
Community Forum
The Community Forum was held on January 23, 2025 at the Ludwick Community Center in San Luis
Obispo. Over 200 community members participated in person or virtually. The forum kicked off with a
welcome by the Mayor, and introductory comments by the City Manager and Finance Director, and
included a walk‐through environment and nine interactive booths including:
1.Diversity, Equity and Inclusion
2.Downtown Vitality and Economic Development
3.Homelessness
4.Housing Supply and Affordability, Neighborhood Wellness
5.Infrastructure, Sustainable and Multi‐Modal Transportation
6.Climate Action, Open Space
7.Fiscal Sustainability
8.Public Safety
9.New Ideas
Each booth was staffed by
employees with expertise
in each topic area and
attendees had the
opportunity to have
conversations with each
other and with staff and
submit votes on actions
that the City could take to
make progress in priority
areas. The meeting
concluded with public
comment.
After the forum, the
community feedback and
ranking of priorities was
compiled and presented to
Council at the all‐day goal‐
setting workshop held on
Saturday, February 8,
2025. The goal setting
workshop is described
below and results can be
found at www.slocity.org.
Local Revenue Measure Annual Citizen Oversight Meeting & Advisory Body Input
The Community Forum also met requirements related to oversight of the Local Revenue Measure (the
City’s one‐and‐a‐half percent local sales tax), by providing an opportunity for the Revenue Enhancement
Oversight Committee (REOC) to review and discuss the use of the revenue generated by the Local
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STRATEGIC PLANNING PROCESS
Revenue Measure with the community.
With passage of the Local Revenue Measure in 2020, the community set the spending priorities for the
measure funding as (not numbered by priority): 1) Protect Financial Stability, 2) Community Safety and
Emergency Preparedness, 3) Creek and Flood Protection, 4) Address Homelessness, 5) Safe and Clean
Public Spaces, 6) Economic Development and Business Retention, 7) Youth/Senior Services and
Recreation Facilities, 8) Street Maintenance and Transportation, 9) Open Space/Natural Areas
Preservation and Maintenance, 10) Other Services and Projects.
Goal Setting Workshop
The City Council’s goal setting process was a day‐long facilitated Goal Setting Workshop on February 8,
2025. At this workshop, the Council reviewed all community input provided via the Community Survey,
at the Community Forum, via public comment at regular City Council Meetings, as well as input provided
by several of the City’s advisory bodies. The culmination of all the community input resulted in the
development of the City Council’s Major City Goals for the 2025‐27 Financial Plan. The Major City Goals
adopted by the City Council are discussed in more detail later in this section and include:
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STRATEGIC PLANNING PROCESS
Budget Calendar
December 10, 2024: Setting the Stage &
Strategic Scan Provide Council with the
framework for the two‐year financial plan
and present an update on the City’s fiscal
status, general plan, and Major City Goal
work programs.
January 15, 2025: Budget Foundation
Review with Council the goal setting
process, approve City’s budget and fiscal
policies, discuss economic outlook, and
review current and long‐term capital
outlook plan.
January 23, 2025: Community Forum
Council Meetings
February 8, 2025: Council Goal‐Setting
Workshop Review and prioritize goals and
establish strategic priorities for the 2023‐
25 Financial Plan.
April 15, 2025: Strategic Budget Direction
Provide feedback and guidance to City
Manager and staff regarding the draft
budget allocations and Major City Goal
work programs.
June 17, 2025: Preliminary Budget
Review 2025‐27 Financial Plan and 2025‐
26 Budget and adopt if there are no
changes directed by Council.
NOVEMBER
2024
JUNE
2025
Community Surveys
Advisory Bodies
Letters from
Community Groups
Public Comment
Community Forum FINANCIAL PLANNING
Public Engagement
Revenue & expenditure
forecasts
Departments prepare base
budgets and propose
operating changes
Draft Major City Goal work
programs
Draft Capital Improvement
Plan
Prepare Financial Plan
Document
Financial Plan Page 36
Staff Budget Preparation
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Cultural Vitality, Economic Resilience, and Fiscal Sustainability
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Cultural Vitality, Economic Resilience, and Fiscal Sustainability
(continued)
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Diversity, Equity, and Inclusion
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Housing & Neighborhood Livability – Healthy, Safe, and Affordable
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Homelessness Response
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Homelessness Response (continued)
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Infrastructure and Sustainable Transportation
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Open Space, Climate Action, and Resilience
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Open Space, Climate Action, and Resilience
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FINANCIAL PLAN OVERVIEW
Financial Plan Overview
The financial plan overview provides a summary level presentation of the City’s budget information.
Included in this section is:
An overview of the City’s fund structure and description of the major funds;
A summary of the City’s ‘all funds’ budget (including the General Fund, Capital Projects funds,
Special Revenue funds, Debt Service fund, Enterprise funds, and Internal Service funds);
An overview of the City’s revenue sources and expenditure categories;
An overview of transfers between funds;
An overview of the proposed use of Local Revenue Measure (LRM) dollars; and
The long‐term forecast for the General Fund.
More detailed information about individual department budgets can be found in the ‘Operating Budgets’
section of the budget document.
The budget document includes detailed information for fewer funds than are included in the City’s Annual
Comprehensive Financial Report (ACFR). For information pertaining to funds other than those included in
the budget document, please refer to the City’s ACFR, which is available on the Finance Department’s
website.
Fund Structure
The City’s financial structure is separated into governmental and business activities. Revenues and
expenditures are balanced at the fund level to ensure that the City has the capacity to support anticipated
costs. Business activities (proprietary funds) are distinguished from governmental funds by their similarity
to private sector enterprises and are financed largely through user charges.
The following graphic provides an overview of the City’s budgetary fund structure and additional
information about each fund included in this document follows.
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FINANCIAL PLAN OVERVIEW
Governmental Funds
General Fund
The General Fund is the main operating fund for general government operations and is primarily funded
through various tax revenues and user fees that are intended to recover the cost of providing specific
services.
General Fund
Funding Sources Funding Uses
Tax & Franchise Revenue Municipal Services
Sales Tax Public Safety
Property and Lodging Tax Parks & Recreation
Utility User and Business Tax Public Works
Cannabis and Franchise Tax Community Development
Service Fees General Government
Planning and Building Administration
Parks & Recreation Fees City Attorney
Public Safety Fees HR and Finance
Local Revenue Measure (LRM) funding is part of the General Fund and accounts for the local 1.5‐cent sales
tax measure approved by the voters in 2020 via Measure G‐20. LRM funding is used in accordance with
the community’s priorities for services and capital improvement projects. The City’s Municipal Code,
under Section 3.15 – Community Services and Investment Transactions and Use Tax, guides the use of
LRM revenue and provides fiscal accountability provisions. The Revenue Enhancement Oversight
Committee, as directed by Municipal Code Section 2.14, makes recommendations to the City Council
regarding the use of LRM funding.
Special Revenue Funds
Special revenue funds are established to separate and account for revenues that are restricted or
committed to specific governmental activities. Special Revenue Funds include:
Downtown Business Improvement
District
Gas Tax Fund
Transportation Development Act Fund
Law Enforcement Grant Fund
Public Art (Private Sector Contributions)
Fund
Tourism Business Improvement District
Fund
Avila Ranch Community Facilities District
(CFD)
San Luis Ranch Community Facilities
District (CFD)
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FINANCIAL PLAN OVERVIEW
Capital Project Funds
The Capital Project Funds account for financial resources used for the acquisition, construction,
maintenance and replacement of major capital assets. The City has typically prepared a five‐year Capital
Improvement Plan (CIP), which is refreshed every two years with development of the two‐year Financial
Plan. The plan does not appropriate funding but rather serves as a budgeting tool to identify
appropriations to be made through the adoption of the City’s annual budgets. The CIP included in this
financial plan presents a ten‐year plan for the construction of capital projects based on projected revenues
for the entire ten‐year planning horizon. More information on the Capital Improvement Plan can be found
in the ‘Capital Budget’ section of this document. Capital Project Funds include:
Capital Outlay Fund
Parkland Development Fund
Transportation Impact Fee Fund
Open Space Protection Fund
Airport Area Impact Fee Fund
Affordable Housing Fund
Debt Service Fund
Fleet Replacement Fund
Los Osos Valley Road sub‐Area Fee Fund
Information Technology Replacement
Fund
Major Facility Replacement Fund
Infrastructure Investment Capital Fund
The Debt Service Fund is set up to receive dedicated revenues used to make principal and interest
payments on City debt. It is used to account for the accumulation of resources for, and the payment of,
general obligation and special assessment debt principal, interest and related costs, except the debt
service accounted for in the Special Revenue funds and Enterprise funds.
Proprietary Funds
Water Enterprise Fund
The City’s Water Fund is a business‐activity and is funded predominately through its own rates to provide
service. The City treats and delivers water to the public from three surface reservoirs as well as recycled
water for landscape irrigation. The water service is provided to all property owners in the City including
parks and sport fields.
Water Enterprise Fund
Funding Sources Funding Uses
Service Charges and Fees Sources of Supply
Water Service Charges Water Treatment
Base Fee Revenue Water Distribution
Cal Poly Sales Water Resources Management
Recycled Water Sales Administration and Engineering
Development Impact Fees Capital Infrastructure
Debt Financing
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FINANCIAL PLAN OVERVIEW
Sewer Enterprise Fund
The City’s Sewer Fund is also a business‐activity and fund and operates and maintains the City’s sanitary
sewer system and the Water Resource Recovery Facility. An efficient sanitary sewer system that collects
and treats wastewater provides a foundation for public health and community well‐being. Rates and
charges are the primary source of revenue for this fund.
Sewer Enterprise Fund
Funding Sources Funding Uses
Service Charges and Fees Water Resource Recovery Facility
Sewer Service Charges Wastewater Collection
Base Fee Revenue Water Quality Lab
Cal Poly Sales Environmental Compliance
Development Impact Fees Administration and Engineering
Industrial User Charges Capital Infrastructure
Debt Financing
Parking Enterprise Fund
The City’s Parking Fund implements the Access and Parking Management Plan and directs the operation
and maintenance of the City’s parking facilities. These facilities include parking lots in Downtown and
Railroad Square, on‐street parking, residential parking districts, and three parking structures (with a fourth
structure coming online in 2026). The operation is paid for by parking user fees.
Parking Enterprise Fund
Funding Sources Funding Uses
Service Fees Parking Operation, Security, & Cleaning
Parking Meters Collection Public Education & Engagement
Parking Structure Collection Administration
Parking Leases Capital Infrastructure
Long‐term Parking Debt
Parking in‐lieu Fees
Parking Citations/Fines
Transit Enterprise Fund
The City’s Transit Fund provides daily fixed‐route transit service to the general public within City limits and
to Cal Poly University. It also includes the downtown trolley service connecting downtown with the lodging
district on upper Monterey Street. The services are paid for by user fares and federal and state funding.
Federal funding is subject to single audit requirements.
Transit Enterprise Fund
Sources of Fund Uses of Funds
Federal & State Grants Public Transit Operation
Fare Box Revenue Administration
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FINANCIAL PLAN OVERVIEW
Insurance Internal Service Fund
The Insurance Fund accounts for the payment of the City’s annual premiums for liability, workers’
compensation, special events, volunteer, property, and other insurances needed to protect the City and
to manage the fluctuations in claims‐related expenses.
Relationship Between Funds and Departments
The City’s organizational structure consists of departments performing various activities necessary for the
operations of the City, while the City’s finances are reported in funds. The following table portrays the
City’s departments and the sources of revenue they use to provide services.
*Solid Waste and Stormwater programs only
**The Public Works department manages the Capital Improvement Plan, but the funds support capital
projects for all departments
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FINANCIAL PLAN OVERVIEW
All Funds Budget Summary
The following tables provide a high‐level summary of the City’s total budget (including General funds,
Capital Projects funds, Special Revenue funds, Debt Service funds, Enterprise funds, and Internal Service
funds) for the most recently completed fiscal year, current budget year, and the two Financial Plan years.
Total Funding Sources – All Funds Combined
The following table provides a summary level view of proposed revenue for all funds. It does not include
an assumption for use of or contribution to fund balance, which is detailed later in this section.
Total Funding Uses – All Funds Combined
The following table provides a summary level view of proposed expenditures for all fund types by fund:
The following table provides a summary level view of proposed expenditures for all fund types by
expenditure category:
Actuals Budget Financial Plan
Citywide FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Tax & Franchise Revenue 100,917,864 103,548,018 105,593,017 108,595,745
Fee & Other Revenue
General Fund 18,921,201 22,531,267 11,638,024 12,002,916
Water Fund 29,218,924 28,656,148 34,409,451 32,178,522
Sewer Fund 23,891,953 20,798,900 21,768,825 23,320,050
Parking Fund 13,247,779 9,991,861 9,575,955 10,472,230
Transit Fund 6,475,111 17,059,186 12,028,458 14,365,515
Other Funds 11,094,797 9,907,111 10,627,752 11,165,663
Total Rev enue 203,767,628 212,492,492 205,641,483 212,100,641
YoY Change 4%‐3%3%
Actuals Budget Financial Plan
Citywide FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
General Fund 118,691,743 126,511,337 117,607,178 120,844,660
Water Fund 29,876,176 40,870,113 40,025,257 33,548,476
Sewer Fund 38,716,328 35,805,101 29,034,524 28,106,201
Parking Fund 28,922,763 52,855,425 11,514,113 10,101,970
Transit Fund 6,560,413 17,220,676 9,615,713 14,236,283
Other Funds 8,315,742 9,378,496 9,817,626 10,224,310
Total 231,083,164 282,641,147 217,614,410 217,061,901
YoY Change 22%‐23% 0%
Financial Plan Page 52 Page 572 of 994
FINANCIAL PLAN OVERVIEW
These expenditures are higher than revenues due to assumed use of fund balance, which is detailed
Fund Reserves
The following table shows reserve balances for each of the City’s five major funds (General Fund and four
enterprise funds). Reserves are intended to help the City to address unanticipated, one‐time needs or
opportunities. The City’s Fund Balance and Reserve Policy requires that the City maintain a minimum fund
balance of 20% of operating expenditures in the General Fund and 20% of operating expenditures in each
of the four enterprise funds.
Undesignated Fund Balance
The following table shows the undesignated fund balance for the General Fund and unreserved working
capital for the enterprise funds. This is the amount of fund balance above and beyond the amount
required for reserved and assigned balances.
Actuals Budget Financial Plan
Citywide FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 83,892,572 92,379,683 93,392,221 98,791,633
Other Operating Expenditures 50,862,532 64,542,218 61,764,911 58,547,011
Capital Expenditures 83,379,691 110,309,845 47,124,561 44,707,596
Debt Service 12,948,369 15,409,401 15,332,717 15,015,661
Total 231,083,164 282,641,147 217,614,410 217,061,901
YoY Change 22%‐23% 0%
Actuals Budget Financial Plan
FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
General Fund 10,826,500 14,586,832 14,974,278 15,441,535
% of Operating Budget 15%20%20%20%
Water Fund 4,560,481 5,545,556 6,391,710 5,742,308
% of Operating Budget 20%20%20%20%
Sewer Fund 3,730,854 4,145,169 4,251,397 4,311,282
% of Operating Budget 20%20%20%20%
Parking Fund 1,366,872 1,557,229 1,529,383 1,528,548
% of Operating Budget 20%20%20%20%
Transit Fund 885,711 1,026,210 1,198,438 1,409,159
% of Operating Budget 20%20%20%20%
Actuals Budget Financial Plan
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
General Fund 9,167,831 42,768 1,670,321 1,203,064
Water Fund 35,687,583 13,751,272 7,727,498 11,182,990
Sewer Fund 42,985,231 17,618,524 10,559,771 5,908,795
Parking Fund 48,555,133 5,501,212 3,590,901 3,961,997
Transit Fund 1,265,386 961,870 3,202,388 3,120,899
Financial Plan Page 53 Page 573 of 994
FINANCIAL PLAN OVERVIEW
The General Fund undesignated balance is typically used to fund additional discretionary payments
towards the City’s unfunded pension obligations and additional unbudgeted fund balance will be needed
to meet the $2.0 million annual target.
Overview of City Funding Sources – General Fund
The City’s operations are funded through a variety of sources. Following is a summary of the City’s major
revenue categories for the General Fund and identification of factors that are considered when
forecasting revenue for the coming budget year. Information about funding sources for the City’s four
Enterprise funds are included in the ‘Operating Budgets’ section of this document, under the Public Works
and Utilities departments, which administer Enterprise fund programs.
Sales and Use Taxes
Sales Tax is regulated by the State and applies to all retail sales of goods and merchandise except those
sales specifically exempted by law. Use Tax is also regulated by the State and generally applies to storage,
use, or other consumption of goods purchased from retailers in transactions not subject to a sales tax.
Use Tax may also apply to purchases shipped to a California consumer from another state. The Sales and
Actuals Budget Financial Plan
General Fund FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Tax & Franchise Revenue
Sales Tax 53,404,212 56,383,599 55,470,441 57,110,216
Property Tax 23,723,431 23,446,385 25,944,966 27,112,490
Transient Occupancy Tax 11,063,012 10,586,256 11,099,705 11,145,652
Utility User Tax 6,301,505 6,622,639 6,605,306 6,671,359
Business Tax 2,942,923 3,317,338 3,230,170 3,262,472
Franchise Fees 2,366,286 2,091,800 2,242,429 2,293,556
Cannabis Tax 1,116,495 1,100,000 1,000,000 1,000,000
Tot al Tax & Franchise Revenue 100,917,864 103,548,018 105,593,017 108,595,745
YoY Change 3%2%3%
User Fees
Development Review 6,276,972 6,585,331 4,606,812 4,706,435
Parks & Recreation 2,415,605 2,079,727 2,280,283 2,320,590
Fire 2,267,237 1,629,575 1,759,183 1,774,654
Police 1,022,145 819,293 690,200 690,200
Business Licenses 703,544 700,600 632,470 732,469
Total User Fees 12,685,503 11,814,526 9,968,947 10,224,348
YoY Change ‐7%‐16%3%
General Government 6,235,698 1,984,742 1,669,077 1,778,568
2023 Storm Rei mbursement 8,732,000
Total Revenue 119,839,064 126,079,285 117,231,041 120,598,661
YoY Change 5%‐7%3%
Financial Plan Page 54 Page 574 of 994
FINANCIAL PLAN OVERVIEW
Use Tax rate in the city is 8.75%, of which 2.5% is paid to the City. Sales and Use Tax revenue projections
are based on forecasts provided by HdL, the City’s sales tax consultant.
Property Tax
Property Tax is regulated by the State and collected and distributed to various governmental agencies by
the County. The formula for calculating property taxes is determined by Proposition 13 (the People’s
Initiative to Limit Property Taxation), which was passed by California voters in 1978. Prop 13 sets the tax
rate for real estate at one percent of a property’s assessed value and limits changes to a property’s
assessed value based on the Consumer Price Index to two percent each year. Under Prop 13, reassessment
of a new base year value is only set upon a change of ownership or the completion of new construction.
The City receives approximately 10% of all property taxes collected in the city limits. Property Tax
revenues are projected by the County Assessor each year based on the total assessed value of the city,
which is estimated by taking into account inflationary factors such as the Consumer Price Index, new
construction, and transfers of ownership which trigger a reassessment of property values.
Transient Occupancy Tax
Transient Occupancy taxes (TOT), commonly knowns as a “bed tax,” are charged to visitors who stay in
hotels, motels, short‐term rentals or similar lodgings for less than 30 days. The TOT rate is currently set at
10%. TOT revenue is projected each year by taking into account the number of beds, average daily rates,
occupancy statistics, and other historical trends.
Utility Users Tax
Utility User taxes (UUT) are imposed on the consumption of utility services, including telecommunications,
electricity, gas, video, and water. Utility companies collect UUT from their customers as part of their
regular billing procedures and then send collected funds to the City. The UUT rates for each utility were
approved by voters and are currently set at 4.8% for telecommunications and video and 5% for electricity,
gas and water. UUT revenue is projected each year based on historical trends.
Franchise Fees
Franchise Fees are a form of rent for use of public streets and roadways. Examples of businesses that pay
franchise fees include trash collectors, cable television companies, electric utilities and oil and natural gas
pipeline companies. Federal and state law limits the amount of some franchise fees (for example, video
and cable television franchise fees). Franchise fees for provision of video services (like television
programming) are overseen by the state. Franchise Fee revenue is projected each year based on historical
trends.
Business Tax
The City imposes a tax on the approximately 9,300 business operators that do business within the city.
Payment of the annual business tax is required in order for businesses to maintain an active business
license, as required by the Municipal Code. The City’s business tax rate is fifty cents per thousand dollars
or 0.05% of a business’ annual gross receipts. Business Tax revenue is projected each year based on
historical trends.
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Cannabis Tax
In 2018, voters in the city supported Measure F‐18, enabling a cannabis tax on all cannabis businesses
that operate in the city. The measure passed by voters enables the City to charge a tax of up to 10% of
gross receipts for retail and delivery businesses and up to $10 per canopy square foot for cultivation. The
tax rate is currently set at 6% of gross receipts. Cannabis tax revenue is projected each year based upon
the number of cannabis operators and historical trends.
Fees for Service
The City charges fees for individualized services that are only used by certain members of the community
(these services include but are not limited to: checking plans for new construction, certain recreation
services, and issuance of business licenses). Fees for these services exist so that the burden of covering
the cost of these services is borne by the individuals using them, rather than the general taxpayer. Fee
revenue is projected each year based on changes to the City’s fee schedule and other trends such as
construction activity or external economic factors which indicate demand for services.
Development Review revenue is proposed to decrease by $2.0M or 30% compared to FY
2024‐25, based on revenue collection trends in the first half of FY 2024‐25. Revenues are
projected to remain stagnant over the next two years as the new budget projections are more
aligned with nationwide development trends.
Parks & Recreation revenue is proposed to increase by $0.2M, or 10%, due to a continued
rise in outdoor rentals and special events, leading to more applications and permits;
improved tracking of childcare and camp revenues, which have historically exceeded budget
estimates; an increase in youth athletic program revenue; and a trend toward customers
purchasing multi‐day swim passes instead of single‐use passes.
Fire revenue is proposed to increase by $0.1M or 8% due in large part to an updated contract
with Cal Poly for fire services that increases with annual CPI and now includes contributions
to a replacement tiller‐ladder truck that would be heavily used on the campus’s many multi
story buildings. Other increases come from the department’s Certified Unified Program
Agency (CUPA) and Fire and Life Safety Inspections.
Police revenue is proposed to decrease by $0.1M or 16%. Drivers include more accurate
forecasting of alarm tracking fees (the fee for permits and false alarms decreased slightly as
well due to the fee study earlier this fiscal year) and lower administrative citation revenue
based on recently observed trends.
Business Licenses revenue is proposed to decrease by $0.1M or 10% largely driven by fewer
cannabis business license renewals.
General Government
This category is a catch‐all for revenues that do not fit into one of the major revenue categories discussed
above. Revenues in this category come from a variety of sources including investment income, rental
payments, grants, and other miscellaneous revenue. Revenue in this category is projected each year
based on a variety of factors, including historical trends, City fee and rent amounts, and availability of
grant funding. In recent years, this line item has significantly outperformed budget driven by higher than
usual interest rates and investment income and the budget has not been increased to reflect this trend in
order to remain appropriately conservative in an uncertain environment.
Financial Plan Page 56 Page 576 of 994
FINANCIAL PLAN OVERVIEW
Overview of City Funding Uses – General Fund
Expenditures by Department – General Fund
The following chart shows how much of the expenditure budget is allocated to each department within
the General Fund.
Expenditures by Category – General Fund
This table shows the breakdown of operating costs by category:
Staffing
Staffing includes employee wages and benefits (including the pension, health benefits for employees and
their dependents), other benefits provided in labor agreements, and applicable payroll taxes. This
category represents the single largest expenditure in the City’s budget and in individual departmental
budgets. Staffing costs are projected based on the number of City employees, labor agreements, and the
cost of employee benefits.
Actuals Budget Financial Plan
Department FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Police 23,246,393 23,493,292 25,598,563 26,920,831
Fire 15,943,005 16,972,642 18,225,120 19,003,900
Public Works 15,832,158 17,210,449 17,428,593 17,855,449
Administration & IT 11,561,925 11,789,346 11,319,639 11,371,325
CDD 7,171,915 8,827,700 8,374,657 8,424,562
Parks & Rec 5,401,385 5,989,589 6,222,696 6,363,030
Finance 2,277,595 2,616,331 2,770,356 2,852,226
Non‐Departmental 406,522 1,225,038 2,401,694 3,463,325
HR 2,171,424 2,277,718 2,037,833 2,118,360
City Attorney 1,470,929 1,514,049 1,657,575 1,719,298
Utilities 1,652,306 1,608,927 1,381,663 1,430,212
Total 87,135,556 93,525,079 97,418,388 101,522,518
YoY Change 7%4%4%
Actuals Budget Financial Plan
General Fund FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 68,749,198 74,412,682 78,762,988 83,299,523
YoY Change 8% 6% 6%
Other Operating Expenditures 18,395,830 19,112,397 18,655,401 18,222,995
YoY Change 4%‐2%‐2%
Total 87,145,028 93,525,079 97,418,388 101,522,518
YoY Change 7% 4% 4%
Financial Plan Page 57 Page 577 of 994
FINANCIAL PLAN OVERVIEW
Other Operating Expenditures
Other Operating Expenditures include contract services, materials, equipment, utilities and other
expenses to support delivery of City programs and services. Contract services represent approximately
half of operating expenditures, as the City relies heavily on consultants and contractors to deliver services
and supplement the work of City staff. Other Operating Expenditure costs are projected based on the
cost of contracts, changes to the Consumer Price Index and the need for services and supplies to support
City operations.
In order to constrain budgets in response to reduced revenue projections, all departments were required
to submit Other Operating Expenditures budgets with no increase from approved ongoing FY 2024‐25
levels. This exercise generated savings of $1.6 million and the primary impact will be limited ability to
respond to unplanned needs citywide.
Financial Plan Page 58 Page 578 of 994
FINANCIAL PLAN OVERVIEW
Consolidated Financing Sources and Uses Summary
Cancellations of reserves and designations reflect use of those funds and allow the City to fund
expenditures with assigned or reserved fund balance rather than revenue.
Actuals Budget Financial Plan
Citywide FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Financing Sources
Tax & Franchise Revenue 100,917,864 103,548,018 105,593,017 108,595,745
Fee & Other Revenue
General Fund 18,921,201 22,531,267 11,638,024 12,002,916
Water Fund 29,218,924 28,656,148 34,409,451 32,178,522
Sewer Fund 23,891,953 20,798,900 21,768,825 23,320,050
Parking Fund 13,247,779 9,991,861 9,575,955 10,472,230
Transit Fund 6,475,111 17,059,186 12,028,458 14,365,515
Other Funds 11,094,797 9,907,111 10,627,752 11,165,663
Other Financing Sources* 27,315,536 70,148,655 11,972,927 4,961,260
Total Sources 231,083,164 282,641,147 217,614,410 217,061,901
*Includes cancellation of reserves and designations and use of fund balance
Financing Uses by Function
General Fund 118,691,743 126,511,337 117,607,178 120,844,660
Water Fund 29,876,176 40,870,113 40,025,257 33,548,476
Sewer Fund 38,716,328 35,805,101 29,034,524 28,106,201
Parking Fund 28,922,763 52,855,425 11,514,113 10,101,970
Transit Fund 6,560,413 17,220,676 9,615,713 14,236,283
Other Funds 8,315,742 9,378,496 9,817,626 10,224,310
Total Uses by Function 231,083,164 282,641,147 217,614,410 217,061,901
Financing Uses by Type
Staffing 83,892,572 92,379,683 93,392,221 98,791,633
Other Operating Expenditures 50,862,532 64,542,218 61,764,911 58,547,011
Capital Expenditures 83,379,691 110,309,845 47,124,561 44,707,596
Debt Service 12,948,369 15,409,401 15,332,717 15,015,661
Total Uses by Type 231,083,164 282,641,147 217,614,410 217,061,901
Financial Plan Page 59 Page 579 of 994
FINANCIAL PLAN OVERVIEW
This table includes all budgeted City funds and is intended to provide insights into the total consolidated
budgets. Year‐over‐year changes are generally driven by capital expenditures, appropriations of which
can change from year to year and will carry over into future years until spent.
Interfund Transfers
In order to align the costs and benefits of various City expenditures and support the goals and policies of
the City Council, transfers are made between funds. The following table shows the various funds making
transfers to the General Fund. Additional detail on each transfer can be found below.
Public Art Fund: Annual operating transfers to the General Fund cover the cost of the Public Art
Coordinator position and annual operating costs for supplies and services.
Gas Tax Fund: Gas tax revenue is received in a separate fund and transferred into the General Fund to be
spent on City roads and transportation infrastructure.
Housing Fund: The Affordable Housing Fund makes an annual transfer to the General Fund to cover its
operating costs, including the cost of the below market rate administrator.
Transportation Impact Fee Fund: This ongoing transfer is made to cover at least half of the debt service
for the obligations incurred to finance the Los Osos Valley Road overpass project.
TBID Fund: The Tourism Business Improvement District transfers 2% of its assessment revenue to the
General Fund to cover operating expenses.
Parking Fund: This transfer includes debt service costs on an interfund loan used to acquire the parking
lot at 1166 Higuera, an annual transfer related to construction at the former Garden Street parking lot,
and a reimbursement for right of way maintenance covered by the cost of services plan.
Sewer & Water Funds: These transfers are for right of way maintenance costs incurred by the General
Fund covered by the cost of services plan.
IT Replacement Fund: This transfer covers the annual cost to administer the EnerGov software tool.
Operating Transfers In FY 2025‐26 FY 2026‐27
From:
Public Art Fund 93,403 93,403
Gas Tax Fund 1,413,527 1,415,380
Housing Fund 207,000 207,000
Transportation Impact Fee Fund 280,000 280,000
TBID Fund 44,399 44,583
Parking Fund 300,444 440,635
Sewer Fund 1,326,870 1,326,870
Water Fund 1,150,922 1,150,922
IT Replacement Fund 152,000 152,000
Avila Ranch CFD 234,122 337,373
San Luis Ranch CFD 207,243 142,826
Total 5,409,931 5,590,991
Financial Plan Page 60 Page 580 of 994
FINANCIAL PLAN OVERVIEW
Avila Ranch & San Luis Ranch CFDs: As called for in their respective agreements, the Community Facilities
Districts make transfers to reimburse the General Fund for agreed upon costs, such as police, fire,
infrastructure construction and maintenance, and administration.
The General Fund also makes transfers out for certain expenditures detailed in the table below:
Public Safety Equipment Replacement Fund: These transfers are used to generate a balance to replace
equipment at predetermined intervals. By using a replacement fund, the City is able to set aside funding
for significant purchases while shielding General Fund budgets from irregular spending trends.
Insurance Fund: These transfers cover the cost of workers’ compensation and liability insurance policies.
The transfers are in excess of the annual premium amounts and the difference can be used to pay
uninsured claims in current and future years.
Debt Service Fund: Transfers to the debt service fund are made to cover annual debt service payments
on General Fund obligations. The FY 2025‐26 amount includes $161,601 to alleviate an outstanding
interfund balance created by an error made in a prior year.
The following table details transfers out of the General Fund, which includes the Local Revenue Measure
Fund, to the various Capital Outlay funds:
The table below details the transfers into the General Fund under the Cost Allocation Plan:
Operating Transfers Out FY 2025‐26 FY 2026‐27
To:
Public Safety Replacement Fund 236,226 236,226
Insurance Fund 6,000,000 6,000,000
Debt Service Fund 1,886,566 1,512,468
Total 8,122,792 7,748,694
Capital Transfers Out FY 2025‐26 FY 2026‐27
To:
General Capital Outlay Fund 22,539,982 24,560,448
Fleet Fund 1,103,000 212,000
IT Replacement Fund 1,625,784 492,228
Facilities Maintenance Fund 44,838 ‐
Public Art Fund 210,000 310,000
Total 25,523,604 25,574,676
Reimbursement Transfers In FY 2025‐26 FY 2026‐27
From:
Water Fund 1,668,116 1,751,522
Sewer Fund 1,813,285 1,903,949
Whale Rock Fund 301,576 316,655
Parking Fund 1,420,288 1,491,302
Transit Fund 467,804 491,194
Total 5,671,069 5,954,622
Financial Plan Page 61 Page 581 of 994
FINANCIAL PLAN OVERVIEW
The Cost Allocation Plan was presented to Council on April 15, 2025, and can be found at the following
link: https://opengov.slocity.org/WebLink/DocView.aspx?id=207438&dbid=0&repo=CityClerk
Local Revenue Measure Investments
Introduction
In November 2020, the city’s voters approved a local sales tax measure (Measure G‐20) to provide
additional revenue for community services and infrastructure improvements. As a General Purposes Tax,
the City’s Local Revenue Measure (LRM) expenditures are categorized as General Fund capital
improvement project costs or operating costs. The community set the spending priorities for the measure
funding as:
Protect Financial Stability
Community Safety and Emergency Preparedness
Creek and Flood Protection
Address Homelessness
Safe and Clean Public Areas
Economic Development and Business Retention
Youth/Senior Services and Recreation Facilities
Street Maintenance and Transportation (includes bicycle and pedestrian improvements)
Open Space/Natural Areas Preservation and Maintenance
Other Services and Projects
Staff’s proposed allocation of the revenue is reviewed by the Revenue Enhancement Oversight
Commission (REOC), an advisory body to the City Council, to ensure alignment with the priorities identified
in the ballot language.
Revenue and Expenditure Forecast Highlights
LRM represents the single largest funding source for the City’s General Fund. As a result, fluctuations to
LRM can have a significant impact on the City’s ability to provide high quality programs and services and
deliver needed and desired infrastructure projects to the community. Staff works with HdL, the City’s
sales tax consultant, to track LRM revenue and develop projections for how this revenue source will
perform in future years.
The Local Revenue Measure is the City’s largest revenue source. It is also one most volatile to
economic conditions and recessionary impacts.
The current revenue projections reflect a cooling of the economy over 2023‐25 but not a
recession. The forecast of revenues may change over time and updates will be provided to the
REOC and Council.
Higher labor and raw material costs along with inflationary pressures drive taxable good prices
upward and, absent any changes in consumer behavior, increase Measure G‐20 revenue;
however, higher prices have also significantly increased the City’s own expenditure costs.
Financial Plan Page 62 Page 582 of 994
FINANCIAL PLAN OVERVIEW
Balance between Capital Investment and Operating Budget Support
LRM funding is primarily used to fund capital projects. In the first full year after passage of Measure G‐20,
the budget allocated 74% of the LRM towards capital projects. These previous allocations towards capital
projects have exceeded staff’s capacity to deliver those projects, leading to delays and funds sitting idle
when they could have been used elsewhere.
The table below details the original annual budget allocations since passage of Measure G‐20:
To better align funding availability, community identified needs, and capacity constraints, the Financial
Plan includes an increased allocation to operating expenses. Staff will carefully evaluate this allocation
going forward as needs shift.
Local Revenue Measure Uses
Expenditures are broken into the ten categories as identified in the Measure G‐20 (Local Revenue
Measure) ballot language. The tables below summarize the proposed allocation of LRM by ballot measure
category:
FY 2021‐22 FY 2022‐23 FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Capital Allocation 74% 70% 73% 70% 69% 67%
Operating Allocation 26% 30% 27% 30% 31% 33%
Total LRM Expenditures FY 2025‐26 FY 2026‐27
Youth/Senior Services and Recreational Facilities 8,584,621 2,676,539
Street Maintenance and Transportation 7,623,547 7,892,703
Community Safety and Emergency Preparedness 5,501,353 7,085,023
Protect Financial Stability 4,635,346 4,695,532
Open Space/Natural Areas Preservation and Maintenance 1,620,420 1,859,512
Other Services and Projects 1,040,084 1,154,192
Address Homelessness 934,256 994,834
Safe and Clean Public Areas 666,433 586,329
Creek and Flood P rotection 556,016 5,120,335
Economic Development and Business Retention 409,922 440,000
Total 31,572,000 32,505,000
Financial Plan Page 63 Page 583 of 994
FINANCIAL PLAN OVERVIEW
Capital expenditures of LRM fall under the following ballot measure categories:
Capital Expenditures FY 2025‐26 FY 2026‐27
Community Safety and Emergency Preparedness 1,843,668 3,111,133
Youth/Senior Services and Recreational Facilities 7,418,330 1,400,500
Street Maintenance and Transportation 6,786,601 6,977,000
Open Space/Natural Areas Preservation and Maintenance 675,000 743,500
Protect Financial Stability 4,000,000 4,000,000
Creek and Flood Protection 293,682 4,833,315
Economic Development and Business Retention 409,922 440,000
Safe and Clean Public Areas 455,000 355,000
Total 21,882,204 21,860,448
Community Safety and
Emergency
Preparedness
Youth/Senior Services
and Recreational
Facilities
Street Maintenance
and Transportation
Open Space/Natural
Areas Preservation and
Maintenance
Protect Financial
Stability
Creek and Flood
Protection
Economic Development
and Business Retention
Safe and Clean Public
Areas
Financial Plan Page 64 Page 584 of 994
FINANCIAL PLAN OVERVIEW
For LRM expenditures supporting the City’s operating needs, the following table summarizes Operating
Expenditures by Priority stated in the ballot measure:
Operating Expenditures FY 2025‐26 FY 2026‐27
Community Safety and Emergency Preparedness 3,657,685 3,973,890
Youth/Senior Services and Recreational Facilities 1,166,291 1,276,039
Street Maintenance and Transportation 836,946 915,703
Open Space/Natural Areas Preservation and Maintenance 945,420 1,116,012
Address Homelessness 934,256 994,834
Other Services and Projects 1,040,084 1,154,192
Protect Financial Stability 635,346 695,532
Creek and Flood Protection 262,334 287,020
Economic Development and Business Retention ‐ ‐
Safe and Clean Public Areas 211,433 231,329
Total 9,689,796 10,644,552
Community Safety and
Emergency
Preparedness
Youth/Senior Services
and Recreational
Facilities
Street Maintenance
and Transportation
Open Space/Natural
Areas Preservation and
Maintenance
Address Homelessness
Other Services and
Projects
Protect Financial
Stability
Creek and Flood
Protection Economic Development and Business Retention
Safe and Clean Public
Areas
Financial Plan Page 65 Page 585 of 994
FINANCIAL PLAN OVERVIEW
The tables below include line item detail on Capital and Operating expenditures by priority:
Financial Plan Page 66 Page 586 of 994
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Financial Plan Page 67 Page 587 of 994
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Long‐Term Forecast for the General Fund
The forecast is used to provide a long‐term vision in the financial decision‐making process. While staff
cannot predict the future, it is important to identify future events that will have a material impact on the
City’s finances and the forecast helps staff navigate these events. The forecast for the General Fund is
balanced for the two‐year Financial Plan based on the following assumptions:
The City’s practice is to budget for staffing costs without an assumption of vacancies throughout
the year. This conservative approach ensures that the City is able to meet its payroll obligations
and also helps to support unanticipated and unbudgeted overtime costs that departments may
incur throughout the year. The City has historically assumed a 3% staffing savings each year and
that assumption has been increased from 3% to 4%. This is in line with recent trends and realizing
a 4% savings will save the General Fund $0.6M annually.
The percentage of Local Revenue Measure funds allocated to capital projects, which has ranged
from 74% in FY 2021‐22 to 70% in FY 2024‐25, has been reduced to 69% and 67% in FY 2025‐26
and FY 2026‐27. These percentages do not take into consideration the allocation of any costs
associated with staffing who are necessary to develop and build the City’s capital projects.
Additionally, it is not anticipated that this shift will change the amount or type of capital projects
that the City will complete during the lifetime of the current Capital Improvement Plan (CIP)
because the number and type of projects that the City is able to complete in each year of the CIP
is driven by the staff resources available to manage the projects. The proposed CIP has been
developed to more accurately reflect the City’s capacity to complete projects based on staff
resources.
These solutions, in conjunction with the development of constrained base operating budgets, should
allow the General Fund to operate throughout the term of the Financial Plan without service level impacts.
The out‐years of the forecast, however, still indicate a deficit, driven by the following factors:
A fifth fire station will come online in FY 2027‐28 and the operating costs are assumed to be $2.0M
per year, including one‐time startup costs, staffing, and other operating costs.
Capital Expenditures are programmed to increase after the 2025‐27 Financial Plan ends.
The actions taken to balance the budget for FY 2025‐26 are consistent with the City’s Budget Balancing
Strategies but are short‐term in nature and are not intended to address the forecasted deficit in future
years. During the financial plan, staff will work to develop longer‐term strategies to address forecasted
budget deficits consistent with the Budget Balancing Strategies.
The forecast for the General Fund, including recommended Significant Operating Budget Changes, a
staffing contingency, and salary savings assumptions not included in the budgetary tables above is shown
below:
Financial Plan Page 70 Page 590 of 994
FINANCIAL PLAN OVERVIEW
The forecast above indicates balanced budgets for the two‐year Financial Plan, deficits in the out‐years,
and would have the following impacts on fund balance:
Undesignated fund balance is generated when revenues exceed expenditures or when reserved or
assigned fund balances are eliminated. Relying on this balance to fund ongoing operations would lead to
structural deficits and is not recommended.
Actuals Current Budget Financial Plan Forecast
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Ending Fund Balance 43,096,828 42,664,776 42,288,640 42,042,640 39,069,857 37,131,450
Operating Reserve 10,826,500 14,586,832 14,974,278 15,441,535 16,186,567 16,623,984
Committed & Assigned Funds 23,102,497 28,035,177 25,644,041 25,398,041 25,398,041 25,398,041
Undesignated Fund Balance 9,167,831 42,768 1,670,321 1,203,064 (2,514,751) (4,890,575)
Reserve Level 15% 20% 20% 20% 20% 20%
Financial Plan Page 71 Page 591 of 994
OPERATING BUDGETS
Financial Plan Page 72 Page 592 of 994
OPERATING BUDGETS
Operating Budget Introduction
This section of the document provides detail on departmental budgets. Each departmental section
includes:
The department’s mission statement;
An overview of the services that the department provides;
A budget summary that breaks out staffing costs from other operating expenditures and
compares budgeted amounts to the current year budget and prior year actuals;
Detailed information about the department’s programs (budgeted in cost centers), along with
the total expenditures for each cost center and Full Time Equivalent staff positions budget to
each cost center;
A fiscal analysis to describe notable changes to the department’s budget, compared to the
current year;
A summary of Significant Operating Budget Changes (SOBCs) proposed for the department;
A discussion of opportunities and challenges the department expects to address in the Financial
Plan timeframe;
A summary of the department’s contributions towards addressing the City Council’s adopted
Major City Goals;
A summary of 2025‐27 departmental goals; and
The department’s performance measures which are designed to evaluate departmental
performance in meeting the City’s goals and objectives.
Most departments are budgeted entirely within the General Fund and are primarily supported by tax
and user fee revenue. The exception to this is the Public Works Department and Utilities Department
which both operate programs that are supported primarily by rates paid by users of those services
(Parking and Transit programs in Public Works and Water and Sewer programs in Utilities). The
departmental sections for Public Works and Utilities are expanded to include information about
Enterprise Fund programs, including a long‐term forecast and fund analysis (similar to the information
provided for the General Fund in the ‘Financial Plan Overview’ section of the document).
This introductory section includes information to provide the reader with more context, including
information about all SOBCs requested by departments and a summary of regular staff positions
allocated by the City Council.
Significant Operating Budget Changes (SOBCs)
The City provides programs and services similar to those provided by other municipalities in California.
Over time, the services that the City provides have been adjusted in response to the needs and desires
of the community and now include a large spectrum of departments, programs, and objectives.
Existing services are considered ongoing and the costs for those services serve as a starting point for
development of the two‐year Financial Plan and annual budgets. However, those services could change
based on the community engagement, changes in business needs, new technologies and goal‐setting
process as the evolving needs of the community change and other, not yet established services might
become more urgent or desired. It is therefore important to consider the current programs as a switch
Financial Plan Page 73 Page 593 of 994
OPERATING BUDGETS
often requires a trade‐off due to lack of available funding.
The City’s budget development process requires that augmentations to the budget to support new
services or address existing service needs be formally requested via submittal of an SOBC. Requests are
reviewed by the City Manager who determines which requests will be recommended to the City Council
for consideration and budget appropriation. A request can be brought forth for a variety of reasons but
is generally considered under the following circumstances:
1.Essential for the protection of health and safety.
2.Needed for the advancement of Major City Goals.
3.Needed to provide ongoing services to the community.
SOBCs are divided into two categories:
1.One‐time: requests that create a budgetary impact the during the Financial Plan period, but
do not impact the budget on an ongoing basis.
2.Ongoing: requests that adjust the operating program budget for long‐term service delivery.
In line with guidance from previous plans, departments were asked to submit only very critical new
operating budget requests, specifically ongoing budget requests. The Leadership Team reviewed the
SOBCs with the City Manager and narrowed the requests down to only mission critical core services
and/or health and safety related items that could be funded within available resources.
Requested SOBCs
The table below summarizes all of the SOBCs submitted by departments as part of the 2025‐27 Financial
Plan development process. The requests recommended for approval are highlighted in yellow. More
information on the recommended SOBCs can be found in the departmental summaries that follow.
Financial Plan Page 74 Page 594 of 994
OPERATING BUDGETS
Financial Plan Page 75 Page 595 of 994
OPERATING BUDGETS
Financial Plan Page 76 Page 596 of 994
OPERATING BUDGETS
Financial Plan Page 77 Page 597 of 994
OPERATING BUDGETS
Financial Plan Page 78 Page 598 of 994
OPERATING BUDGETS
Financial Plan Page 79 Page 599 of 994
OPERATING BUDGETS
Recommended SOBCs by Funding Source
The total recommended SOBCs by funding source, net of any offsets which include grants, assigned fund
balances, and contributions from other funds, is detailed in the table below:
FY 2025‐26 FY 2026‐27
General Fund 741,199 609,042
Water 1,449,535 945,067
Sewer 988,857 850,924
Parking 26,523 26,523
Transit 861,299 1,885,840
Total 4,067,413 4,317,396
Financial Plan Page 80 Page 600 of 994
OPERATING BUDGETS
Employee Summary
Department specific employee counts by program can be found in the Department Operating Budget
section. This section is intended to provide an overview of full‐time‐equivalent regular staffing. These
positions are approved by Council on an ongoing basis and generally are essential to delivering the City’s
core services. Temporary staffing is not included here as the need for temporary staff resources can vary
based on community demand. Because the need for temporary staffing is variable, departments that
rely on temporary staffing are provided a temporary staffing budget that they can flexibly use to support
temporary needs and community demand, rather than allocated, regular positions which are specific to
a particular program and staffed on an ongoing basis.
The chart below shows how regular FTE (not including temporary positions) are allocated among
departments:
The table below presents the Full Time Equivalent (FTE) positions based on their reporting structure.
Some positions work across different programs or departments. Sometimes positions are moved
between programs; however, net changes in the number of positions overall requires Council approval.
This table will differ from ‘Department Program’ tables included in the operating department summaries
in this section, which show how headcount is allocated according to budget and frequently include
Administration & IT
9%City Council
1%City Attorney
1%
Community
Development
9%
Finance
3%
Fire
12%
Human Resources
2%
Parks &
Recreation
6%
Police
20%
Public Works
20%
Utilities
17%
Citywide Position Overview by Department
Financial Plan Page 81 Page 601 of 994
OPERATING BUDGETS
smaller allocations to allocate costs more accurately. For example, one employee in Administration & IT
is included in the table below as 1.00 FTE but is included in the Administration & IT department
summary as 0.67 FTE and in Utilities as 0.33 FTE because of how the position is funded.
As shown above, this budget recommends an increase of 6.25 FTE or 1.3% compared to FY 2024‐25
approved staffing. The additions are detailed in the recommended Significant Operating Budget
Changes for the respective departments, and include two Police Officers, one Heavy Equipment
Mechanic, one Communications Coordinator converted from temporary to regular staffing, one Water
Treatment Plant Maintenance Technician, one Engineering Technician, and an increase in staffing for an
existing Utility Billing Assistant position from 0.75 FTE to 1.00 FTE.
Actual Budget Financial Plan
Department FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 Change
Administration & IT 42.50 42.50 42.50 42.50 ‐
City Council 5.00 5.00 5.00 5.00 ‐
City Attorney 6.00 7.00 7.00 7.00 ‐
Community Development 40.00 43.00 43.00 43.00 ‐
Finance 14.00 15.50 15.50 15.50 ‐
Fire 60.50 61.00 61.00 61.00 ‐
Human Resources 10.00 10.00 10.00 10.00 ‐
Parks & Recreation 30.00 29.00 29.00 29.00 ‐
Police 95.00 95.00 97.00 97.00 2.00
Public Works 94.50 97.50 99.50 99.50 2.00
Utilities 77.00 77.75 80.00 80.00 2.25
Total 474.50 483.25 489.50 489.50 6.25
Financial Plan Page 82 Page 602 of 994
Operating Budget Administration and Information Technology
ADMINISTRATION AND INFORMATION
TECHNOLOGY DEPARTMENT
Mission Statement
Providing leadership for the City organization in our quest to deliver exceptional service by facilitating
community participation and government transparency, implementing City Council goals and programs,
and fostering trust, respect and dignity for the City and the community members we serve.
About the Department
The City Administration and Information Technology Department oversees many of the daily operations
of the City of San Luis Obispo, ensuring effective implementation of City Council policies and programs.
As a lead department for several of the Council’s Major City Goals, it provides strategic leadership, policy
guidance, and operational support to advance the City's priorities.
Through the Office of the City Manager, the department plays a key role in public affairs and
communications—promoting transparency, fostering community engagement, and representing San Luis
Obispo’s interests at the regional, state, and federal levels. It advocates for supportive policies and secures
resources that contribute to the City's long‐term success.
The Office of Economic Development and Tourism drives local economic growth, supporting businesses
and enhancing the economy through tourism promotion and placemaking. The Office of Diversity, Equity,
and Inclusion works to make both the City organization and the broader community more inclusive and
welcoming. The Office of Sustainability and Natural Resources manages critical environmental initiatives,
including the Climate Action Program, Natural Resources Program, and Creeks and Watersheds Program.
The department also oversees the City Clerk’s Office, which ensures open government and public access
to records, and directs the Information Technology Division, which provides essential network
infrastructure, technical support, and strategic IT planning.
The department also includes the Assistant City Manager (ACM) position. The ACM serves as the
Community Services Group (CSG) administrator, overseeing the Directors of the Public Works, Utilities,
Community Development and Parks and Recreation departments. This purpose of this CSG administrative
position, which reports directly to the City Manager, is twofold: 1) focus on improving customer service,
process/programmatic efficiencies, and collaboration within and between the CSG departments, and 2)
enhance coordination between the CSG departments, Administration and IT and other City departments.
As the City’s primary liaison to key community and regional partners—including the County of San Luis
Obispo, Cal Poly, the Chamber of Commerce, Downtown SLO, REACH, Central Coast Community Energy
and others—the department strengthens partnerships that enhance San Luis Obispo’s quality of life and
long‐term well‐being.
Financial Plan Page 83 Page 603 of 994
Operating Budget Administration and Information Technology
Budget at a Glance
Actuals Budget Financial Plan
Administration & IT FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 6,730,558 7,052,146 7,139,371 7,344,293
YoY Change 5% 1% 3%
Other Operating Expenditures 4,831,367 4,737,200 4,180,267 4,027,032
YoY Change ‐2%‐12%‐4%
Total 11,561,925 11,789,346 11,319,639 11,371,325
YoY Change 2%‐4% 0%
Financial Plan Page 84 Page 604 of 994
Operating Budget Administration and Information Technology
Department Programs
Financial Plan Page 85 Page 605 of 994
Operating Budget Administration and Information Technology
Financial Plan Page 86 Page 606 of 994
Operating Budget Administration and Information Technology
Note: The budgets above may include expenditures outside of the General Fund and therefore will not tie
to the General Fund departmental budget.
Fiscal Analysis
Overall department expenditures are proposed to decrease by $418,021 or 4% compared to FY 2024‐25.
In an effort to constrain expenditure growth, which are generally driven by annual adjustments to City
employee compensation, non‐staffing costs were reduced or held flat with FY 2024‐25 adopted levels.
This was achieved through a careful review of budgets resulting in trade‐offs and reallocations within the
department’s programs. Any increases in non‐staffing costs were primarily driven by contractual
agreements for software subscriptions or other services. Offsets included reduced costs for some fees
including employee parking, modifying an IT network security project and reductions based on historical
spending levels. The department will have very limited flexibility to respond to emerging needs and will
assume some operational risk related to network security and computer replacement that is ultimately
acceptable, but further reductions would more significantly impact services. The department will also use
one‐time Local Revenue Measure funds designated for economic development to continue current
economic development initiatives that do not have ongoing funding as described in the SOBC table below.
The proposed budget includes four SOBCs (all one‐time) in the amount of $336,000, summarized in the
table below.
Financial Plan Page 87 Page 607 of 994
Operating Budget Administration and Information Technology
Significant Operating Budget Changes
Opportunities and Challenges
The Administration and IT Department faces a dynamic and evolving landscape, shaped by shifts in federal
policies, technological advancements, and local funding changes. One significant challenge is navigating
changes at the federal level, particularly in relation to grant funding, executive orders, and regulatory
changes. Despite these uncertainties, the City remains committed to progressing on the work identified
by the community and City Council in the DEI strategic plan and the Climate Action Plan. In addition,
Proposition 41 may present opportunities for new funding for climate adaptation and resilience work.
The City Clerk’s Office is experiencing an increased workload, specifically managing a record number of
public meetings and public records requests. Additionally, staff from across the department will be
focused on the transition to a Citywide Single Vote election system. This presents both a challenge and an
opportunity, requiring extensive community engagement and education ahead of the 2026 elections.
In IT, rising costs for infrastructure and software maintenance, coupled with an ever‐evolving
cybersecurity landscape, create ongoing challenges. The Information Services Oracle Core Team continues
to refine the City’s Enterprise Resource Planning (ERP) system, ensuring compliance and improving
efficiency post‐implementation. Artificial intelligence presents both risks and opportunities, necessitating
thoughtful policies to ensure its safe and effective use. Meanwhile, the execution of the $4.8 million grant‐
funded Broadband Project is a major step forward in expanding high‐speed internet access to unserved
or underserved locations in the community, reinforcing the City’s commitment to digital equity.
For the Economic Development and Tourism programs, uncertainty in the economic climate and potential
softening of growth in sales tax and transient occupancy taxes are challenges. The Economic Development
Program has benefitted in recent years from one‐time funding to support local businesses to assist in
recovery from the COVID‐19 pandemic. This funding is expected to be fully expended during this Financial
Plan and efforts will shift to more focused support through a Business Retention and Expansion program.
In addition, partner organizations in the community are increasingly challenged to find sufficient,
1 Proposition 4, approved in 2024, authorizes bonds for safe drinking water, wildfire prevention, and
protecting communities and natural lands from climate risks.
2025‐26 2026‐27
Expense Offset
General Fund
Contribution Expense Offset
General Fund
Contribution
Funding for voter engagement plan. 90,000 ‐ 90,000 30,000 ‐ 30,000 One‐Time
Funding for CAPSLO grant program to
support new and expanded private
childcare options.
25,000 25,000 ‐ 25,000 25,000 ‐ One‐Time
Funding for Economic Development
Strategic Plan implementation.
66,000 66,000 ‐ 66,000 66,000 ‐ One ‐Time
Funding to support SLO Restaurant
Month and Buy Local Bonus program,
and advertising in support of local
businesses.
155,000 155,000 ‐ 155,000 155,000 ‐ One‐Time
336,000 246,000 90,000 276,000 246,000 30,000 Total
SOBC Description One‐Time/
Ongoing
Financial Plan Page 88 Page 608 of 994
Operating Budget Administration and Information Technology
sustainable funding for their operations and programming likely resulting in increased pressure on City
programs and funding.
Major City Goal Contributions
The City Administration and IT Department plays a central role in advancing the City Council’s Major City
Goals by providing leadership, policy guidance, and operational support across multiple initiatives and
programs. Many of the department’s core services and daily operations directly contribute to the progress
of key priorities, including Cultural Vitality, Economic Resilience, and Fiscal Sustainability; Diversity, Equity,
and Inclusion; and Open Space, Climate Action, and Resilience. Highlights for the 2025‐27 Financial Plan
include:
Cultural Vitality, Economic Resilience, and Fiscal Sustainability:
o Implement a Business Welcome program to support business attraction, retention and
expansion efforts including start up checklists for the 18 most common business types.
o Work with partners to create a roadmap for the development of a potential conference
facility in Downtown SLO.
o Work with CAPSLO and other non profits to provide grants to support new and
expanded private childcare options and evaluate other approaches, e.g. permit
streamlining, fee subsidies, if needed.
o Conduct a study session with the City Council to explore innovative and alternative
funding methods to address the needs of business areas throughout the City.
Diversity, Equity and Inclusion:
o Implement a communications plan to provide education and information about the
City's new Citywide Single Voting System.
o Provide annual and on‐demand training of the City's Public Engagement and Noticing
Manual for applicable City employees, including updates to better reach underserved
and underrepresented communities.
o Develop and implement equity and inclusivity training for staff of all levels (Directors,
Managers, Staff, etc.).
o Develop and implement a set of DEI‐focused best practices in screening and
interviewing processes, such as a blind application review.
Open Space, Climate Action, and Resilience:
o Complete publicly accessible EV charging projects at various City properties while
continuing to develop policy and funding resources to expand access to EV charging
infrastructure on public and private property.
o Complete investment grade audits for building electrification retrofits at the Swim
Center, City Hall, and Corporation Yard.
o Launch comprehensive community outreach and engagement opportunities on a
quarterly basis that (i) provide general climate resilience and disaster preparedness
resources, (ii) incorporate climate justice considerations in scheduling, location, and
content, and (iii) supports the projects described in the [Major City Goal].
o Pursue priority land conservation opportunities to expand the Greenbelt, identify
funding opportunities and resources, and engage with priority landowners on an annual
basis.
Financial Plan Page 89 Page 609 of 994
Operating Budget Administration and Information Technology
2025‐27 Department Goals
The department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s)
Continue to lead the City’s Communications Program and provide timely, accurate and concise
communications that provide opportunities for the community to engage with the City.
Continue to manage the City’s Information Technology Program to provide reliable resources for
improving organizational productivity, effectiveness and customer service to the entire City organization
and the community.
Work with regional partners to focus on the creation of moderate income plus jobs, promoting innovation
and entrepreneurship, and supporting economic activities, including tourism, to ensure the overall
economic health and quality of life of the community.
Implement the primary tasks set forth for the next two years as identified in the Climate Action Plan for
Community Recovery, Lead by Example Plan, and the Climate Adaptation and Safety Element of the
General Plan. Sustain commitment and expand focus on Open Space protection and stewardship, as well
as fire fuel reduction and creek and flood control maintenance.
Further the commitment to making San Luis Obispo a welcoming and inclusive City for all by continuing
to incorporate diversity, equity, and inclusion into all programs and policies, and advancing the DEI
Strategic Plan.
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.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Open City Hall Satisfaction/Approval Rating 92% 92% 92% 92%
Measure: # of email subscribers 3,490 10,000 15,000 20,000
Measure: # of Pageviews on slocity.org 2,053,372 1,700,000 1,700,000 2,300,000
Notes: The City switched to a new email marketing system and has been in the process of consolidating all
subscriber lists. The increases reflected here are mostly due to this consolidation.
Objective: Provide public information to as many people in San Luis Obispo as possible.
Strategic Goal: Inform and engage the community
Notes:When users provide input on a topic via Open City Hall, they are asked how they liked using it. This
measure allows us to track how satisfied users are with the engagement tool itself.
Notes:Changes inexpectedtargets areduetoelections (2025‐26is a non‐electionyear,whereas 2026‐27 is an
election year)
Financial Plan Page 90 Page 610 of 994
Operating Budget Administration and Information Technology
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure:Number of cross ‐departmental Green Team
meetings 10 10 10 10
Measure:Number of community engagement events
and opportunties 10 10 10 10
Notes: Implementation of the City's Lead by Example Plan is coordinated through the Green Team function
Notes:Community engagement events will focus on community wildfire preparedness andresilience, as well
as the 2027‐2031 Climate Action Plan Update
Strategic Goal: Work toward the community and organizational carbon neutrality goals
Objective: Provide information and receive feedback to inform climate and reslience activities through internal
and external engagement events and opportunities.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure:Maintain City Network Reliability Uptime
Status 99.9% 99.9% 99.9% 99.9%
Measure: Data backed‐up in Terabytes 174 185 185 185
Objective: Provide reliable IT resources to the organization and community.
Strategic Goal: Support the efficient and effective delivery of City services
Notes:This measures regular network uptime. Networkuptime allows for theCity tomeasure thepercentage
its systems are available to service department and public needs.
Notes: This measures the a mount of data backed up by IT, and informs the City's storage needs forecasting.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Staff Capacity n/a n/a 5 5
Measure: Community Engagement n/a 12 14 16
Objective: Advance inclusion and belonging by growing staff capacity and improving access and engagement for all
community members.
Strategic Goal: Create an more welcoming and inclusive organization and community
Notes: Number of Citywide workshops or related training for staff provided annually.
Notes: Number of DEI‐led or supported community engagement efforts annually.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Business Welcome Program n/a n/a 17 17
Measure: Business Contacts 75 75 85 95
Objective: Advance economic development and tourism efforts that contribute to the community's quality of
life.
Strategic Goal: Suport business development and job creation
Notes: Number of start up checklists created as a part of the Business Welcome Program.
Notes: Number of contacts with business regarding attraction, retention or expansion in the City.
Financial Plan Page 91 Page 611 of 994
Operating Budget City Attorney
CITY ATTORNEY’S OFFICE
Mission Statement
Advancing excellence and ethics in the delivery of legal advice and services to the City Council, Advisory
Bodies and City Staff to support legally informed decision‐making, legal compliance, equity,
accountability, and transparency in public service.
About the Department
The legal services program is a support function that provides legal advice and representation to the City
Council, all City departments, and City Advisory Bodies to accomplish Major City Goals, other important
objectives, and core operational functions in accordance with the law.
The responsibilities include: providing Council, Planning Commission, Advisory Bodies, and staff across all
City departments with legal review and advice to ensure general compliance with applicable laws and to
minimize liability exposure; defending or managing the defense of claims and litigation against the City
and initiating civil actions on behalf of the City; enforcing and prosecuting violations of the Municipal
Code, including both criminal violations and civil/administrative enforcement; providing legal analysis and
support in the City's review of and response to proposed county, state, and federal legislation; advising
City staff on compliance with the California Public Records Act, and reviewing and producing documents
subject to disclosure; and administering the appeals process for administrative citations and providing
staff support to hearing officers and the City’s Administrative Review Board or Construction Board of
Appeals.
Budget at a Glance
Actuals Budget Financial Plan
City Attorney FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 1,232,227 1,426,135 1,513,000 1,574,603
YoY Change 16% 6% 4%
Other Operating Expenditures 238,702 87,914 144,575 144,695
YoY Change ‐63% 64% 0%
Total 1,470,929 1,514,048 1,657,575 1,719,298
YoY Change 3% 9% 4%
Financial Plan Page 92 Page 612 of 994
Operating Budget City Attorney
Department Programs
Fiscal Analysis
Expenditures are proposed to increase by $143,528 or 9% due to a shift of $57,000 from the Human
Resources legal services budget to the City Attorney’s Office; the salary and benefits of an additional
regular staff member; and other staffing related costs like annual step and performance increases, and
escalating insurance costs. In an effort to constrain expenditure growth, non‐staffing costs are flat with
FY 2024‐25 adopted levels plus the budget shifted from Human Resources to centralize management of
legal services contracts. The constraint was achieved through analysis of use and alignment with
forecasted necessary expenditures, without the need to cut any services or support functions.
Significant Operating Budget Changes
No Significant Operating Budget Changes are recommended for the department.
Opportunities and Challenges
It is an exciting prospect to begin a Financial Plan with a nearly fully staffed department. For years, the
City Attorney’s Office has been managing an increasing workload with only temporary or contract staffing
assistance. The department still has supplemental staff but has also gained core, permanent positions, all
but one of which are currently filled with highly skilled and dedicated staff working to meet the demands
of continually changing priorities that come with emerging, urgent and sensitive matters.
The department workload volume and complexity remain high, and during the two years of the 2025‐27
Financial Plan it is expected that housing, development, personnel, climate, elections changes, litigation
and many other matters will continue to demand all the focus and time of available legal resources.
Major City Goal Contributions
Various department attorneys and staff have been assigned to support the work programs of each Major
City Goal. Staff contributions are difficult to predict in advance but always include advising on legal
obligations and compliance for new and changing programs; drafting and review of contracts and other
legal documents in support of initiatives; and support for City staff members navigating changing and
complex laws and attempting to meet program demands.
Program Total
Expenditures Staffing
1501 City Attorney: Completes all the legal and administrative support functions
under its purview including the provision of legal advice, document review, and
direction on legal compliance to City Council, advisory bodies, and staff in all City
departments in response to inquiries, with emphasis on legal options; minimizing
liability exposure of the Ci ty through the practice of preventative law; and
keeping City Council apprised of anticipated and current litigation, legislation
impacting the City, and other significant legal matters.
1,657,575 7.00 FTE
Total 1,657,575 7.00 FTE
Financial Plan Page 93 Page 613 of 994
Operating Budget City Attorney
2025‐27 Department Goals
The department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s)
Provide timely and responsive legal advice and support to City Council, Planning Commission,
Advisory Bodies, and all City departments to ensure legally compliant implementation of Major
City Goal work programs and delivery of core services.
Provide proactive and regular training, advice and support to the City Council, Advisory Bodies,
and all City departments regarding compliance with public agency transparency and ethics laws,
including the Brown Act, Public Records Act, Political Reform Act, and Government Code Section
1090, as well as Land Use, Planning, and Housing laws, regulation of public spaces, public
contracting and bidding laws, public employment and labor laws, first amendment and civil rights
laws, and elections laws.
‐ Increased time spent training City staff on obligations regarding maintenance of and
public access to complete records to ensure all City staff feel prepared to meet the
expectations of the City Attorney’s Office when responding to claims, public record
requests, administrative appeals and litigation discovery.
Provide timely and effective legal representation and case management of civil claims and
litigation cases, as well as effective criminal and civil enforcement and prosecution of the City’s
Municipal Code to minimize liability exposure and enhance community welfare.
‐ Continuing communication and coordination with County partners to increase the
number of people connected to mental health and welfare services as an alternative to
criminal prosecution.
‐ Facilitating an efficient and transparent appeals program for administrative citations in
support of the existing initiatives of various departments to gain code compliance through
education and outreach.
Continue with training and assignment of new staff to achieve departmental sustainability and
stability, and to enhance responsiveness, efficiency, and effectiveness in the delivery of legal
services.
Financial Plan Page 94 Page 614 of 994
Operating Budget City Attorney
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.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Administrative Citation Appeals Received by
the City 113 115 125 125
Measure: Appeals closed without need of a hearing 33 51 60 60
Measure: City assisted corrections to defective
a ppeals to allow access to hearing 21 35 40 40
Measure: City facilitated hearings on the record
without need for personal appearance by Appellant 40 26 30 30
Measure: Number of hearing days scheduled 19 26 25 25
Objective: Efficient and Transparent Administrative Appeals Program
Strategic Goal: Department Objectives
Notes: In October 2024, a City Council adopted fee went into effect for hearing officer review of administrative
citation appeals. This has significantly reduced the number of appeals processed beyond the initial request.
Historically, some appellants used the appeal process to delay payment of their fines when they did not have
a valid basis of appeal.
Notes: If more than one hearing officer convened hearings on the same day, those are counted separately. In
the Fa ll of 2024 an experienced hearing officer passed away. The workload he felt comfortable completing in a
single day needed to be broken up when managed by the remaining hearing officers. This has increased the
overall number of hearing days that need to be scheduled.
Notes: Closed in some wa y that did not include a decision being issued (e.g., withdrawn by appellant,
untimely filed, voided by the issuing department). Increase in this type of closure is related to the
implementation of a fee for hearing officer review and enhanced coordination between departments.
Notes: N/A
Notes: N/A
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Number of Council, Staff, and Advisory Body
legal trainings, legal updates, and compliance advisory
sessions
7 162020
Notes: For FY 2024‐25, monthly City Manager check‐ins now being added to the tally
Objective: Legal Training & Compliance
Strategic Goal: Department Objectives
Financial Plan Page 95 Page 615 of 994
Operating Budget City Attorney
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Percentage of Claims Resulting in Litigation 4.2% 4.8% <5% <5%
Measure: Liability Claims Against the City
Reviewed/Managed 72 63 70 70
Measure: Budget increases required to fund defense of
City and address unexpected complex legal issues $70,000 $136,000 $175,000 $175,000
Measure: Number of multi‐count complaints filed for
misdemeanor municipal code violations 33 35 30 30
Objective: Municipal Claims, Litigation & Prosecution Management
Strategic Goal: Department Objectives
Notes: Litigation not arising from a liability claim is not included in this count (i.e. personnel writs)
Notes: Number of claims per year is a forecast and not a goal, with the goal always being to minimize claims
and litigation to the fu llest extent within City control. Each year the City receives and the department
coordinates review of, and response to, approximately this number of Claims Against the City.
Notes: With increased outreach to the unhoused community and coordination between agencies (court,
County, mental health and housing community partners, and City departments), and the continuation of the
recently implemented municipal code prosecutiondiversion program, our goal and expectation is that the
need to file criminal complaints will decrease.
Notes: Expected budget increases are a forecast and not a goal. Each year is different and mostly driven by the
external variables beyond the control of the City. The City has a robust Risk Management program, and is self‐
insured as a member of the California Joint Powers Authority. However, not all costs can be anticipated,
there have been steady increases in litigiousness, including numerous cases of highly questionable merit
that nonetheless drive costs, and each year additional funding is necessary to support litigation defense or
h ll h '
Financial Plan Page 96 Page 616 of 994
COMMUNITY DEVELOPMENT
DEPARTMENT
Mission Statement
Our mission is to serve all persons in a positive and courteous manner and help ensure that San Luis
Obispo continues to be a healthy, safe, attractive, and enjoyable place to live, work, or visit. We help plan
the City's form and character, support community values, preserve the environment, promote the wise
use of resources, and protect public health and safety.
About the Department
The Community Development Department includes the Administration, Housing Policy and Programs,
Planning, Engineering, and Building & Safety divisions, which develop, implement, and track guiding
policies in the City's General Plan. Plans for new construction are reviewed through planning applications
to ensure compliance with city standards and policy objectives. Construction is supported by
implementing zoning, building, and engineering codes and coordinating with various city departments.
The Community Development Department provides services to the community directly at its public
counter, and services are offered online on the department’s website. The department helps maintain the
health and safety of the community directly through code enforcement activities and indirectly by guiding
the City's urban form from concept to construction.
Budget at a Glance
Actuals Budget Financial Plan
CDD FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 5,642,668 6,415,865 6,416,659 6,647,729
YoY Change 14% 0% 4%
Other Operating Expenditures 1,529,248 2,411,835 1,957,998 1,776,832
YoY Change 58%‐19%‐9%
Total 7,171,915 8,827,701 8,374,657 8,424,562
YoY Change 23%‐5% 1%
Financial Plan Page 97 Page 617 of 994
Department Programs
Financial Plan Page 98 Page 618 of 994
Note: The budgets above may include expenditures outside of the General Fund and therefore will not tie
to the General Fund departmental budget.
Fiscal Analysis
Expenditures are proposed to decrease from FY 2024‐25 to FY 2025‐26 by $453,044 or ‐5%. Staffing is
projected to remain the same due to the fact that there are no new positions proposed, and that the
Department is losing three temporary employees that helped supplement work in the department. Other
operating expenditures are proposed to decrease by $453,837 or ‐19%. The decrease is attributed to one‐
time funds that were allocated in previous years to complete specific projects to carry‐out Major City Goal
work programs as well as the reduction in the department consultant budget due to an anticipated
reduction in development projects. Community Development anticipates completing the vast majority of
plan checks in‐house. This preserves the consultant budget, which would typically be expended if there
were more projects. If development increases, the consultant budget will be utilized to complete the work
over the next two years.
Financial Plan Page 99 Page 619 of 994
The budget includes four Significant Operating Budget Changes in the amount of $374,120, summarized
in the table below.
Significant Operating Budget Changes
Opportunities and Challenges
The Department has made significant progress with stabilizing staffing levels and filling positions that were
previously difficult to fill, particularly in the Engineering Division. Now that staffing has stabilized, the
Department is focused on onboarding new staff and developing effective teams. In addition, due to the
adoption of “pro‐housing” policies, programs, and projects over the past several years, the City is making
significant progress toward meeting the provision of additional housing units and fulfilling its Regional
Housing Needs Allocation (RHNA) requirements. The ongoing interest from the development community
presents opportunities for additional projects that will continue to help the city meet its housing and
economic goals.
The Department continues to provide transparency and performance tracking through online reporting
of key performance indicators. The Department has created online dashboards that provide accurate
expectations for the City’s customers regarding permit processing timelines, code enforcement
responses, and customer service results, including planning cycle times, average review times, and
division statistics. The Community Development Department remains committed to increased customer
satisfaction and devising ways to streamline processes.
Many of the constraints facing the Department are external in nature. Housing and Neighborhood
Livability and well as and Homelessness Response are Major City Goals in 2025‐27, and the Department
continues to implement its work program to facilitate housing production across the housing continuum
and advance programs for homelessness response. However, given the increasingly high housing costs,
supporting housing partners to develop below‐market‐rate housing remains challenging. In addition, the
economy has experienced turbulence and inflation, resulting in a slowdown of permit and inspection
activity. As a result, the Department does not expect to meet revenue projections in FY 2024‐25 and has
adjusted revenue projections downward in this Financial Plan, utilizing ‘actuals’ (revenue data). Stagnant
building permit activity may also result in less affordable housing. Fewer in‐lieu fees are being collected
to leverage additional below‐market‐rate housing through supporting tax credit‐financed projects.
2025‐26 2026‐27
Expense Offset
General Fund
Contribution Expense Offset
General Fund
Contribution
Funding for expansion of CAPSLO's
Prado Safe Parking program.
13,000 ‐ 13,000 13,000 ‐ 13,000 Ongoing
Funding for CAPSLO's Rotating
Overnight Safe Parking pilot program.
80,984 ‐ 80,984 29,864 29,864 One‐Time
Funding for CAPSLO's Hotel Voucher
Program.
90,000 ‐ 90,000 90,000 ‐ 90,000 Ongoing
Funding for consultant expense to
conduct an impact fee and
infrastructure finance program
analysis and impact fee study update.
190,136 190,136 ‐ ‐ ‐ ‐ One‐Time
374,120 190,136 183,984 132,864 ‐ 132,864 Total
SOBC Description One‐Time/
Ongoing
Financial Plan Page 100 Page 620 of 994
Code Enforcement is also experiencing an increasing workload. Last year, the Code Enforcement team
consistently received record‐breaking numbers of code investigation requests, which made it difficult to
meet target timelines for addressing community concerns. In addition, the increased interest in
addressing unpermitted Greek houses and renter protections is requiring a shift in workload within the
code enforcement division. The Division will likely need to recalibrate priorities in the upcoming budget
cycle to address these emerging issues.
Major City Goal Contributions
The Department is the lead on the Housing and Neighborhood Livability and Homelessness Response
Major City Goals and supports workplan items in other major city goals. For Housing and Neighborhood
Livability, the Department will focus on (1) facilitating sustainable growth, (2) expansion and
diversification of housing opportunities for all, and (3) ensuring that housing is safe, healthy, and
affordable while (4) facilitating the study and potential creation of stronger protections for renters and
(5) fostering diverse, connected and safe neighborhoods that are livable for all. For Homelessness
Response, the Department will focus on (1) collaboration with partners to prevent and reduce
homelessness, (2) leverage external funding with regional partners to expand crisis response and
continuum of shelter, and (3) support programs that implement the Homelessness Response Strategic
Plan and, (4) refine approaches to reduce the impacts of homelessness to balance safety and community
well‐being. The specific workplan items that the Community Development Department is responsible for
includes:
Goal: Housing and Neighborhood Livability:
o Organize a focus group to explore barriers to residential infill development – including
specific discussions about the Downtown Core – and produce a memo to Council to help
guide updates to zoning regulations
o Conduct a study session on the status of the City’s growth management regulations
o Conduct an educational forum and improve the implementation of Below Market Rate
(BMR) best practices to market and streamline the purchase and rental process for BMR
units
o Create an informational handbook to assist the community in understanding state and
local regulations for the development of ADUs and the creation of Urban Lot Splits and
evaluate options for adopting pre‐approved ADU plans
o Annually, or as needed for compliance, and by obtaining information from housing
partners, complete updates to the Zoning Regulations to implement state law and to
address identified barriers to affordable housing and housing production.
o Work with SLOCOG to determine the City's RNHA allocation for the 7th Cycle Housing
Element Update.
o Initiate an update to the 7th Cycle Housing Element through the creation of an RFP for
consultant services, and present RFP to the City Council with a study session on potential
scoping for Land Use and Circulation Element Update
Financial Plan Page 101 Page 621 of 994
o Conduct a study session with the City Council to identify needs and opportunities
regarding renter protections, based on the memo produced in 2024, and receive direction
on items for further consideration and development.
o Conduct a study session with the City Council on potential Rental Housing Registry. This
study session would discuss parameters of potential registry and discussion of resources
needed for establishment and ongoing maintenance of registry.
o Adopt and implement updated California Building Standards and local amendments
(building code)
o Create a strategic plan for the safe housing program, and conduct outreach and
engagement with a focus on both tenants and landlords.
o Initiate an update to the Tree Regulations to streamline housing projects.
o Conduct a study session with Council on Code Enforcement priorities related to
safe/livable neighborhoods and receive feedback on priorities. Discuss potential updates
to property maintenance standards.
o Update property maintenance standards to ensure they align with City priorities related
to safe and livable neighborhoods and housing.
o Create a project plan and standard operating procedures for Community Development
enforcement of zoning code regulations pertaining to Greek houses. Consider potential
updates to zoning code to facilitate efficient regulation of Greek houses.
Goal: Homelessness Response:
o Data ‐ Support efforts to improve data access between City, County and service providers
to more effectively facilitate connecting unhoused individuals to shelter and services.
Identify data platform needs and develop implementation plans.
o Prevention ‐ Collaborate quarterly with SLO County and housing and homeless services
providers to streamline resources to enable individuals and families to remain in housing.
o Homeless Services ‐ Meet monthly with CAPSLO to support effectiveness of the 40 Prado
Homeless Service Center, including updates to Good Neighbor Policy which will be
presented to Council in Q2 of FY25‐26.
o Homekey ‐ Utilize State Homekey funding to implement Calle Joaquin Homekey project,
providing 75 permanent supportive housing units which are scheduled to be fully
occupied in Q1 of FY‐25.
o Encampment Resolution Funds ‐ Complete outreach work as described in the City's
Subrecipient Agreement with SLO County for implementation of the Welcome Home
Village project to address encampments along the Bob Jones Bike Trail.
o Other Funding Opportunities ‐ Actively seek and vet additional funding sources to expand
crisis response efforts and continuum of shelter programs in collaboration with regional
partners. Report on any progress to Council in Q4 of FY26‐27, unless grant applications
are brought to Council for approval in advance of that timeline.
o Safe Parking ‐ Facilitate implementation of the Rotating Overnight Safe Parking Pilot
Program in partnership with CAPSLO and local faith community partners to expand safe
parking capacity and address vehicular homelessness.
Financial Plan Page 102 Page 622 of 994
o Hotel Voucher Program ‐ Continue implementation of Hotel Voucher Program to provide
expanded capacity at 40 Prado Homeless Services Center as the CAPSLO Family Shelter is
developed at 46 Prado Rd.
o Feedback Sessions ‐ Conduct feedback sessions with six key stakeholder groups to inform
updates to the HRSP and address specific issues related to health, safety, and community
well‐being for each stakeholder group.
o HRSP Update ‐ Update the HRSP for 2027‐2031 in alignment with the Countywide Plan to
Address Homelessness.
o Outreach & Coordination ‐ Facilitate bi‐weekly interdepartmental field team meetings
and bi‐weekly inter‐agency outreach meetings to coordinate outreach, enforcement, and
encampment cleanup efforts to reduce community‐wide impacts of homelessness.
o Ask SLO ‐ Receive and respond to community member Ask SLO requests related to
homelessness response and transient encampments to more efficiently address health
and safety concerns. In response to Ask SLO requests, Homelessness Response staff will
coordinate Field Team process for posting camps, conducting outreach, storing
belongings, addressing cleanup needs, and tracking data in alignment with the City's
CAMP Standards.
o Environmental Mitigation ‐ Coordinate efforts to mitigate environmental impacts and
protect creek systems in collaboration with regional agencies including quarterly
meetings with Caltrans, CHP, and SLO County. Develop and implement a Vegetation
Management Plan.
Goal: Cultural Vitality, Economic Resilience, and Fiscal Sustainability:
o Complete the update to the City's Historic Resources Inventory. Complete initial phase of
the project updating the Historic Preservation Ordinance and Historic Context Statement
(Phase 1) and complete the update of the Historic Resources Inventory (Phase 2).
The Department also assists in the implementation of the Open Space, Climate Action, and Resilience
Major City Goal by implementation of the Climate Action Plan and Lead by Example Plan Work Programs,
implementation of disaster mitigation efforts to reduce risks from floods and fires, strengthen community
resilience through emergency preparedness, community networks, and planning efforts, protect, sustain
and advance open space and natural and historic resources and expand trail connectivity and accessibility
to support biking, hiking, and outdoor enjoyment for all community members. In addition, the
Department assists with the Cultural Vitality, Economic Resilience, and Fiscal Sustainability goal and the
Infrastructure goal through coordination with staff and involvement in infrastructure financing and the
review and approval of entitlements and permits for development projects. The Department will also be
working closely with the Fire Department to implement actions and requirements related to State Fire
Hazard maps, as noted in the work programs led by Fire in the Housing and Neighborhood Livability Goal.
2025‐27 Department Goals
The department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s)
Financial Plan Page 103 Page 623 of 994
Lead the implementation of the Housing and Neighborhood Livability and Homelessness Response Major
City Goals.
Support services to the lead departments in implementing other Major City Goals by collaborating and
sharing resources and subject matter expertise.
Provide excellent customer service to internal and external customers, as well as advisory body members,
regarding the processing of permit applications and policy development.
Promote a safe community and healthy neighborhoods by implementing Building and Safety Division
programs, including Code Enforcement.
Monitor growth and support and update General Plan policies and Zoning Regulations standards to ensure
coordination with all City Departments providing municipal community services.
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.
Financial Plan Page 104 Page 624 of 994
Financial Plan Page 105 Page 625 of 994
Operating Budget Finance
FINANCE DEPARTMENT
Mission Statement
Safeguarding the City’s resources and fiscal health by implementing financial policies, procedures, and
reporting systems to serve the citizens and enable operating departments to achieve their objectives.
About the Department
The Finance Department is responsible for managing the City’s financial operations in accordance with
applicable law, policies, standards, and procedures. This includes the preparation of the City’s budget and
financial reports, administration of the City’s treasury and revenue operations, management of the City’s
fiscal resources, and administration of the accounting functions including indirect City‐wide costs not
easily charged to operating programs or projects. The Department also prepares the City’s audit and its
Comprehensive Annual Financial Report as well as the Popular Annual Financial Report. Lastly, the
Department assists the City Manager’s office in monitoring and reporting on both annual revenues and
expenditures.
Budget at a Glance
Actuals Budget Financial Plan
Finance FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 1,780,850 2,124,521 2,196,169 2,275,768
YoY Change 19% 3% 4%
Other Operating Expenditures 496,744 491,810 574,187 576,458
YoY Change ‐1% 17% 0%
Total 2,277,595 2,616,331 2,770,356 2,852,226
YoY Change 15% 6% 3%
Financial Plan Page 106 Page 626 of 994
Operating Budget Finance
Department Programs
Fiscal Analysis
Expenditures are proposed to increase by $154,025 or 6% compared to FY 2024‐25. Staffing is projected
to increase by $71,648 or 3%, driven by annual adjustments to compensation and changes related to
recently filled positions. No new positions have been added. Other Operating Expenditures are expected
to increase by $82,377 or 17%, which reflects a reallocation of $90,000 in budget for credit card processing
fees for business license renewals which were previously budgeted and accounted for in a non‐
departmental cost center. Adjusting for this reallocation, and in an effort to constrain expenditure growth,
non‐staffing budgets were reduced by $7,623, despite budgeting for annual increases for contract
services. This reduction was achieved through reductions to various accounts, based on a careful review
of prior years’ actuals. As a result, the department will have limited ability to complete any ad‐hoc projects
requiring external resources. The department also notes that adding credit card processing fees to the
department’s budget exposes it to an unavoidable variable cost.
Program Total
Expenditures Staffing
2001 Administration: Leads, organizes, and monitors the divisions within the
Finance Department. It is responsible for managing the City’s treasury function
and financial operations in accordance with established accounting standards,
policies and strategic plans.
370,023 1.50 FTE
2002 Budget: Coordinates development and preparation of the City’s two‐year
Financial Plan budget, the Financial Plan Supplement, corresponding quarterly
reports to the City Council, and ongoing budget administration. The program is
responsible for implementation of budgetary controls and financial reporting and
compliance with adopted Financial Plans and budget appropriations.
239,021 1.00 FTE
2003 ‐ Revenue Management: Administers the City’s treasury and revenue
operations in accordance with established fiscal policies and industry best
practices. It provides day‐to‐day cashier service to City customers and is proactive
in developing automated features and conveniences for an efficient revenue
collection.
586,620 3.00 FTE
2004 Purchasing: Supports and facilitates the timely and efficient procurement of
supplies, materials, equipment, and services re quired by City Departments while
ensuring compliance with City Policies, applicable government regulations, and
best practices in public sector procurement to obtain the lowest cost while
maintaining appropriate internal controls. Purchasing aids all departments in their
purchasing activities.
251,548 2.00 FTE
2005 Accounting: Prepares citywide financial statements, ensures integrity of
financial data, processes accounts payable and payroll, and prepares financial
reports in compliance with Federal and State regulations. Accounting is
responsible for developing and monitoring the reporting systems that help assure
the City’s long‐term fiscal health, providing quality customer service, and
protecting the City’s financial assets from unauthorized use.
1,323,145 8.00 FTE
Total 2,770,356 15.50 FTE
Financial Plan Page 107 Page 627 of 994
Operating Budget Finance
Significant Operating Budget Changes
No Significant Operating Budget Changes are recommended for the department.
Opportunities and Challenges
The department is prepared for the opportunity to help the City navigate tighter than usual economic
conditions. Specifically, the team will focus on improving the quality of services that it provides to internal
customers and the community in order to prepare and manage to constrained budgets. While the difficult
budget circumstances present a challenge to continuing to support the programs and services that the
City provides to the community, there is significant opportunity to build trust with the City’s stakeholders
through proactive and transparent communication about budgetary limitations and the actions needed
in order to bring the budget into structural, long‐term balance.
The department also has considerable opportunity to update financial policies and procedures to support
the current organization, given the increasing complexity of fiscal issues being addressed by municipal
governments throughout the State. These include the challenge of financing infrastructure development
to support mandates around the development of housing, and increasingly complicated requirements for
financial transparency and reporting. On a more local level, the department has the opportunity to engage
with Economic Development and other departments to refine the City’s Business License and Tax program
to ensure that the City is collecting business taxes to support the City’s budget, and additional assessments
to support Downtown SLO’s work to promote the downtown area.
As noted throughout this document, the current economic uncertainty and higher interest costs for
borrowing both present significant challenges for the City as it works to maintain high quality services
provided to the community and build key infrastructure projects to support the growing community. The
department will play a key role in identifying mechanisms to support future costs, but notes that tradeoffs
will be needed in to support new initiatives. Ongoing reconfiguration of the Oracle Enterprise Resource
Planning (ERP) software also continues to pose significant challenges, almost seven years after the system
was first implemented. The City must respond to Oracle‐imposed updates that it does not have any
control over and that impact major functions of the City. The department will continue to work closely
with Information Technology and Human Resources to make important system improvements to minimize
compliance related issues, but notes that this time intensive work impacts that department’s ability to
perform its primary functions. Finally, the department continues to lead financial recovery efforts related
to the 2023 Winter Storms. The process has moved very slowly due to inconsistent guidance provided by
the Federal Emergency Management Agency (FEMA), but the department will continue to work with
FEMA and the California Office of Emergency Services (CalOES) to secure reimbursement for incurred
costs in order to ensure that the City is able to respond to future emergencies.
Major City Goal Contributions
The Finance Department supports all Major City Goals by providing timely and regular reporting to the
City Council and the community on the status and progress of the strategic goals. The department has an
integral role in the Cultural Vitality, Economic Resilience, and Fiscal Sustainability Major City Goal by
leading development and management of annual spending plans that support the City’s basic services and
the City Council’s priorities in a sustainable manner. In the 2025‐27 Financial Plan period, the department
Financial Plan Page 108 Page 628 of 994
Operating Budget Finance
will develop and implement a long‐term strategy to address a forecasted General Fund deficit, evaluate
banking services providers to assist the City in managing its funds, engage in an effort to improve the City’s
existing infrastructure financing program, and refine the City’s business license and tax program to ensure
compliance with Municipal Code provisions and collection of business tax owed to the City.
2025‐27 Department Goals
The department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s)
Continue to monitor and look for ways to reduce outstanding debt, including bonds and
unfunded pension liabilities, to maintain the City’s credit ratings and ensure marketability
of potential future debt issuances.
In coordination with Information Technology and Human Resources, continue to enhance
and utilize the Oracle Enterprise Resource Planning and Human Resources Management
System in support of accurate and timely accounting processes and reporting.
Develop and implement a long‐term strategy to achieve structural balance for the General
Fund while minimizing impacts to the community to the greatest extent possible.
Develop financial and budgetary reports that are transparent and accessible to increase
understanding of the City’s financial condition and support meaningful community
engagement.
Support development of Citywide financial acumen by ensuring that staff has access to
information, maintaining comprehensive budgetary and fiscal policies, and providing
Citywide trainings on priority areas including budget development and management,
payroll, and purchasing.
Administer the City’s purchasing and contracting procedures in accordance with the
purchasing policy to support all departments in purchasing goods and services at the best
total value for the City’s external and internal stakeholders.
Administer the City’s Business License and Tax program to maximize compliance with
Municipal Code provisions and ensure collection of business taxes to support provision of
City services.
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.
Financial Plan Page 109 Page 629 of 994
Operating Budget Finance
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Number of calendar days following year‐end
until ACFR is issued.170 170 170 170
Objective: Financial Stability
Strategic Goal: Fiscal Policies
Notes: N/A
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure:Twelve ‐month total rate of return on the
City's investment portfolio.4.6% 3.0% 3.0% 3.0%
Measure:General Fund debt service costs as a
percentage of revenue 1.5% 1.4% 1.5% 1.3%
Objective: Financial Stability
Strategic Goal: Fiscal Management
Notes: Based on market conditions and outside the department's control
Notes: Targets based on existing debt loads and revenue forecasts
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure:Percentage of business licenses renewed
timely, prior to enforcement action being taken.91.7% 93.0% 95.0% 95.0%
Measure:Number of Finance ‐led trainings provided to
City staff.581313
Objective: Financial Stability
Strategic Goal: Customer Service
Notes:While timely renewals are beyond our control, this measure is designed to track the success achievable
through proactive outreach and enhanced education about the business licensing program
Notes:Measured by training topic
, not count of individual trainings .Many training topics are delivered
numerous times during the year, but will be counted as one training.
Financial Plan Page 110 Page 630 of 994
Operating Budget Fire
FIRE DEPARTMENT
Mission Statement
To enhance and protect the lives, environment, and property of our community and its visitors.
About the Department
In addition to providing exceptional and compassionate emergency response, the Fire Department
embraces comprehensive fire prevention and education strategies that include fire and life safety
inspections, plan review services, fire/arson investigation, fire safety and public safety education, and
City emergency management. The Fire Department has automatic and mutual aid agreements with
surrounding departments, California Office of Emergency Services, and the Los Padres National Forest.
With the values of Service, Loyalty, Ownership, Family, Integrity, Respect and Excellence, the
Department’s vision is to be a progressive organization that leads the community in public safety and
preparedness demonstrated through an unwavering commitment to the protection of lives, property, and
our environment. The service the department provides will be of the highest quality recognized against
local, state, and federal standards.
Budget at a Glance
Actuals Budget Financial Plan
Fire FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 14,840,169 15,929,133 16,907,084 17,764,994
YoY Change 7% 6% 5%
Other Operating Expenditures 1,102,835 1,043,509 1,318,036 1,238,906
YoY Change ‐5% 26%‐6%
Total 15,943,005 16,972,642 18,225,120 19,003,900
YoY Change 6% 7% 4%
Financial Plan Page 111 Page 631 of 994
Operating Budget Fire
Department Programs
Financial Plan Page 112 Page 632 of 994
Operating Budget Fire
Note: The budgets above may include expenditures outside of the General Fund and therefore will not tie
to the General Fund departmental budget.
Fiscal Analysis
Expenditures are proposed to increase by $1,252,478 or 7% due largely to previously negotiated cost of
living increases in the fire union bargaining agreement. Other less impactful salary increases will be for
management staff who will receive a 3% cost of living increase in July 2025. In an effort to constrain
expenditure growth, non‐staffing costs are flat with FY 2024‐25 adopted levels. This was achieved through
eliminating unrealized contract CPI increases, contract savings by hiring Mobile Crisis Unit staff internally
(discussed in more detail below), and eliminating outdated budgeted items such as printing and directory
subscriptions. Savings realized from those accounts were primarily reallocated to Apparatus Services and
Emergency Response medical supplies. Both of these areas have experienced price increases and higher
operational demand, yet they remain critical to maintaining the department’s ability to provide timely,
effective service to the community.
The proposed budget includes two SOBC in the amount of $40,800, summarized in the table below.
Significant Operating Budget Changes
Opportunities and Challenges
As the city grows and service demands increase, the department has adapted to evolving challenges while
seeking opportunities to improve efficiency and effectiveness. Through thoughtful decision‐making and
collaboration, capabilities can be enhanced, innovative solutions implemented, and a high level of service
maintained for residents.
The department continues to apply for grants to alleviate budget constraints while enhancing capabilities.
Recent awards have funded new electric powered extrication equipment, trained staff to paramedic level
of service and provided Personal Protective Equipment (PPE) for prevention staff. Leveraging grant funds,
the department can maintain high service standards while easing pressure on the General Fund.
The Mobile Crisis Unit (MCU) was established in Spring of 2022, and was originally staffed with a
Transitions Mental Health Association (T‐MHA) caseworker and an Emergency Medical Technician (EMT).
It was quickly discovered that services could be improved by restructuring the team. The T‐MHA
caseworker position was replaced with a Community Resources Services Specialist (CRSS) position, an
internal position within the City. The CRSS is now paired with a contract Licensed Psychiatric Technician
(LPT) from SLO County Behavioral Health. This position is paid by opioid settlement funds received from
lawsuits the City joined through multidistrict litigation to seek compensation for costs incurred due to the
2025‐26 2026‐27
Expense Offset
General Fund
Contribution Expense Offset
General Fund
Contribution
Fire suppression equipment for
electric vehicles.
10,800 ‐ 10,800 ‐ ‐ ‐ One‐Time
Increase to Fire fuel budget.30,000 ‐ 30,000 30,000 ‐ 30,000 Ongoing
40,800 ‐ 40,800 30,000 ‐ 30,000
One‐Time/
Ongoing
Total
SOBC Description
Financial Plan Page 113 Page 633 of 994
Operating Budget Fire
opioid crisis. These funds are anticipated to diminish over the coming years, so new funding sources will
need to be identified for the contract LPT in the future. Together, these staff members have strengthened
the MCU’s capacity to deliver more comprehensive support and provide outreach to vulnerable
populations in the city connecting them with resources beyond the initial crisis response.
Staffing remains a challenge with several retirements and resignations over the past several years, leading
to an increased reliance on overtime to backfill essential positions. While overtime ensures continuity of
service, it also places strain on the budget. Staffing shortages have affected every division which has
resulted in some salary savings to offset the increase in overtime. The department anticipates full staffing
across all divisions in FY 2025‐26, eliminating salary savings while also reducing some overtime needs.
Repairs on aging apparatus’ coupled with fuel price surges led to savings in other divisions being
reallocated to Apparatus Services. Truck 1, which had been experiencing engine failure and driving up
repair costs, underwent a full drivetrain refurbishment, including a new engine that was completed
entirely in house by the Supervising Fire Vehicle Mechanic. This will extend the life of Truck 1 to its
projected 2030 end of lifespan while also reducing repair costs in the immediate future.
CalFire released the Local Responsibility Area Hazard maps for San Luis Obispo during FY 2024‐25. Over
the 2025‐2027 Financial Plan, implementation of the measures tied to adoption of the Hazard maps will
drive a significant portion of the workload for the Fire Prevention Bureau. The requirements associated
with Hazard maps will be a significant challenge but also represent an opportunity to codify several risk
reduction activities in the city, such as Vegetation Management, Home Hardening and Defensible Space.
The full fiscal impact of the hazard map implementation is not yet known. Staff will programmatic and
budget proposals to address the requirements of the State Hazard Maps by the end of the Fiscal Year
25/26.
Major City Goal Contributions
The Fire Department contributes to the advancement of Major City Goals through core services and daily
activities.
Cultural Vitality, Economic Resilience and Fiscal Sustainability
1b. Fire is working with Economic Development on streamlining operational permits and occupancy
compatibility for new and existing businesses.
1c. Work with Economic Development on a disaster preparedness and resiliency guide for businesses and
host annual training.
5d. Continue to work with various departments on refinement of City’s Business License and Operational
Permit programs.
Diversity, Equity and Inclusion
1d. Continue to expand outreach to underrepresented groups in the fire service through intern program
and outreach to local educational/ training institutions including Cal Ploy, Cuesta and Allan Hancock
College.
Housing and Neighborhood Livability – Healthy, Safe and Affordable
Financial Plan Page 114 Page 634 of 994
Operating Budget Fire
1c. Conduct study session in Fall of 2025 on implementation of the Fire Hazard Severity Zone Maps
1d. Implement actions and requirements of the State Fire Hazard Severity Zone Maps.
3d. Fire will coordinate with Building and Safety on Building code adoption and will lead on WUI and Fire
Code adoption.
4a. Work with City Arborist and Tree Committee to implement consistent Defensible Space regulations.
Homeless Response
1a. Data ‐ Continue to work with Homeless Response Manager on collecting and coordinating data for
MCU operations.
1c Homeless Services ‐ Coordinate with Homeless Response on quarterly meetings with CAPSLO
1d. Justice Services ‐ Coordinate with Justice services on function of MCU.
2c. Other Funding Opportunities ‐ Continue to seek out external funding operations for MCU including
ECM and CalAim funded Mobile Crisis services.
4b. SLOFD MCU Team ‐ Continue to refine operations of the MCU and identify external funding sources.
4e. Environment Mitigation ‐ Continue to integrate MCU services with vegetation management
opportunities to protect the environment and reduce potential for ignition sources in riparian zones in
close proximity to the built environment.
Infrastructure and Sustainable Transportation
1 – Continue to partner with Transportation team on coordination of emergency response and
evacuations in the implementation of Vision Zero
3d. Evaluate and implement EV Firefighting tools and technology to protect waterways and infrastructure.
3e. Collaborate with Avila Ranch contractor on design and construction of interim fire station.
Open Space, Climate Action, and Resilience
2b. Continue to work with ONSR to complete the Vegetation Management Plan
3 – Work with internal and external stakeholders on community resilience activities through emergency
preparedness, community networks and planning efforts. Includes CERT, FireWise and pop‐up reslience
hubs.
Financial Plan Page 115 Page 635 of 994
Operating Budget Fire
2025‐27 Department Goals
The department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s):
In coordination with Public Works and Human Resources, continue to enhance the department’s diversity,
equity, and inclusion through improvements to fire station facilities, firefighter recruitment, and training.
In coordination with the Office of Sustainability, continue to reduce the department’s carbon footprint to
support Climate Action through best practices and thoughtful replacement of department apparatus
resources. In coordination with the Police Department, expand the Mobile Crisis Unit hours and service
through outside funding opportunities and partner agencies.
Continue community preparedness efforts for disasters through development of disaster plans and
monitoring creek maintenance and wildfire protection plans.
Continue the implementation of the five strategic directions identified in the Department’s Annual
Operational Plan as part of the 5‐Year Strategic Plan by connecting with our community, continuously
evaluate programs and service delivery, analyze relevant data to inform decision making, improve
organizational culture, sustainability, and health, and support fiscal sustainability in department
operation.
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.
Financial Plan Page 116 Page 636 of 994
Operating Budget Fire
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: 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.
8:30 8:30 7:00 7:00
Measure: 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
1:32 1:30 1:00 1:00
Measure: Meet the Turnout Time goal of 2 minutes or
less to 90% of all lights‐and‐siren emergencies in the
City as pa rt of TRT
2:05 1:59 2:00 2:00
Measure: 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.
5:45 5:47 4:00 4:00
Objective: Timely Emergency Response to ensure rapid care and hazard mitigation
Strategic Goal: Other Department Objectives
Notes: Adjustments in process have allowed turnout time goal to be achieved.
Not es:Travel time is impactedbyconstruction, traffic,and expandedresponse zones.Some distantlocations
with greater travel times generate a large proportion of calls increasing travel time.
Notes:Whileit is not anticipatedthe departmentwill meetthe timeperformance targets in FY2024‐25,they
remain unchanged due to National Fire Protection Association recommended standards.
Notes: Fire Department staff continues to work with Police Department staff to improve call processing times.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure:% of Fire Department Development Review
activities completed within published cycle times.58.20% 80% 80% 80%
Notes:High staff turnover and vacancies affected completion rate. A new Fire Marshal has implemented
process improvements to continue to improve turnaround time. Vacancies expect to be filled by year end
expanding capacity for the division.
Objective: Provide timely service to the development community
Strategic Goal: Housing
Financial Plan Page 117 Page 637 of 994
Operating Budget Human Resources
HUMAN RESOURCES DEPARTMENT
Mission Statement
Serving the people who serve our community.
About the Department
The Human Resources Department provides support to all City departments including coordination of
recruitment and selection processes; onboarding; classification and compensation; human capital
management support; labor relations and negotiations; performance management; employee training
and development; employee benefit administration; and leaves and disability administration. In addition,
the Department oversees Risk Management and the Insurance Fund which includes liability and property
claims administration; workers' compensation administration; employee safety and compliance;
insurance oversight; and contract review. The Department’s Wellness program promotes a healthy and
safe organization through the Employee Assistance Program, a Preventative Mental Health Services
Program for public safety employees, and various education and wellness activities.
Budget at a Glance
Actuals Budget Financial Plan
HR FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 1,321,146 1,567,596 1,595,615 1,673,257
YoY Change 19% 2% 5%
Other Operating Expenditures 850,278 710,122 442,218 445,103
YoY Change ‐16%‐38% 1%
Total 2,171,424 2,277,718 2,037,832 2,118,360
YoY Change 5%‐11% 4%
Financial Plan Page 118 Page 638 of 994
Operating Budget Human Resources
Department Programs
Fiscal Analysis
Expenditures are proposed to decrease in FY 2025‐26 by $239,886 or ‐11% due to items that were moved
to the non‐departmental cost center or the City Attorney’s Office, such as legal fees and the leased office
space at 994 Mill St. In an effort to constrain expenditure growth, non‐staffing costs are also below FY
2024‐25 adopted levels. This was achieved through a reductions in the Citywide training budget,
classification and compensation consultant support, and renegotiated contracts with vendors.
Opportunities and Challenges
The Human Resources (HR) Department is pursuing initiatives to enhance employee engagement and
satisfaction through its onboarding process, training and development programs, and benefits offerings.
A Citywide employee engagement survey will be offered during FY 2026‐27, and the results will inform
future actions on continuing to prioritize the importance of investing in the City workforce.
The department is looking for ways to streamline administrative tasks and maximize value for employees.
For example, HR staff are working with the City’s benefits broker as well as an employee committee to
explore the consolidation of deferred compensation recordkeepers. There is a continued opportunity to
enhance the use of the City’s Human Capital Management system (Oracle Cloud), such as expanding
options for employee and manager self‐service to reduce manual data entry. However, progress is limited
due to the internal Oracle team’s ongoing focus on compliance‐based projects. Additionally, the
department continues to work on maximizing use of the City’s applicant tracking system (NEOGOV) for
more efficient and effective recruitment and selection process, and fully transitioning personnel files from
paper to electronic format.
Program Total
Expenditures Staffing
3001 Human Resources Administration: The Human Resources Administration
Program provides support to all City departments in attracting, supporting, and
retaining highly qualified employees. The Program manages a variety of functions
including coordination of recruitment and selection, onboarding, classification
and compensation, human capital management support, performance
management, employee training and development, labor relations and
negotiations, employee benefits, leaves and disability administration, and
statutory and regulatory compliance.
1,982,033 10.00 FTE
3003 Wellness: The Wellness Program aids in managing the life experience of our
employees by providing employee tools and education to improve their physical
and emotional well‐being, thus enhancing employee productivity, re si l iency, and
performance. The program provides employees with education and programs
around fitness, nutrition, and health and safety information. In addition, the
program provides professional counseling and referral services through the
Employee Assistance Program and a Preventative Mental Health Services Program
for public safety employees.
55,800 0.00 FTE
Total 2,037,832 10.00 FTE
Financial Plan Page 119 Page 639 of 994
Operating Budget Human Resources
New employment related regulations continue to be introduced, requiring additional staff time to
implement new policies and practices to ensure legal compliance.
The volume of recruitments remains high and certain positions are difficult to fill. The department is
considering ways to speed up time to hire, such as decentralizing portions of the recruitment process.
There is a greater need for coaching and training to support the large number of employees who are new
to their roles, particularly supervisors.
The volume of leave of absence requests, accommodation requests, and other complex personnel matters
has also limited staff’s ability to pursue program enhancements.
The department is seeking various ways to contain liability and workers’ compensation claim costs, such
as increasing the self‐insured retention level for the liability program with California Joint Powers
Insurance Authority (CJPIA) and implementing various policies related to safety and employment
practices.
Significant Operating Budget Changes
No significant operating budget changes are recommended for the department.
Major City Goal Contributions
The Human Resources Department supports the Cultural Vitality, Economic Resilience, and Fiscal
Sustainability Major City Goal by negotiating successor agreements with employee groups in alignment
with Council adopted Labor Relations Objectives, as well as taking action to contain liability and workers’
compensation claim costs. The department also supports the Diversity, Equity, and Inclusion Major City
Goal through review and revision of relevant policies and practices, improvements to the recruitment and
selection process, and providing DEI‐related training for staff of all levels.
2025‐27 Department Goals
The department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s)
1. Attract and retain top talent to meet the needs of the organization.
a. Decrease time to hire through efficient recruitment processes.
b. Increase employee engagement and satisfaction, resulting in fewer vacancies and
increased tenure.
2. Empower employees to reach their full potential.
a. Facilitate an evaluation system to deliver clear performance expectations and regular,
timely feedback.
3. Reduce the total cost of workers’ compensation claims.
a. Facilitate return to work through modified duty assignments to support employee well‐
being while also minimizing costs.
Financial Plan Page 120 Page 640 of 994
Operating Budget Human Resources
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.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Number of New Hires Processed 104 133 130 130
Measure: Median Time to Hire 93 88 85 85
Objective: Attract and retain top talent to meet the needs of the organization.
Strategic Goal: Decrease time to hire through efficient recruitment processes.
Notes: New hires processed refers to the total number of new temporary, contract, and regular part‐ and full ‐time employees hired
and processed by HR staff (i.e., added to HCM system, provided first ‐day orientation, enrolled in applicable benefits, etc.), excluding
temporary employees hired in Parks and Recreation.
Notes: Time to hire is defined as the number of calendar days from the da te a hiring requisition is submitted to the date a
conditional job offer is extended for regular part‐ and full ‐time employees.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Median Tenure of Regular Workforce 5 Years 4.9 Years 5 Years 5 Years
Measure: Vacancy Rate 8% 9% 9% 9%
Notes: The median tenure, in years, of regular part‐ and full ‐time employees.
Notes:Vacancy Rate is defined as the number of vacant authorized regular positions divided bythe quantityof authorizedregular
positions.
Strategic Goal: Increase employee engagement and satisfaction, resulting in fewer vacancies and increased tenure.
Objective: Attract and retain top talent to meet the needs of the organization.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Percentage of On ‐Time Performance Evaluations 97% 97% 95% 95%
Notes: The percentage of performance evaluations completed within 30 days of due date.
Strategic Goal: Facilitate an evaluation system to deliver clear performance expectations and regular, timely feedback.
Objective: Empower employees to reach their full potential.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Percentage of Eligible Employees Offered a Modified Duty
Assignment N/A N/A 80% 80%
Objective: Reduce the total cost of workers' compensation claims.
Strategic Goal: Facilitate return to work through modified duty assignments to support the well‐being and recovery of injured
employees while also minimizing costs.
Notes: The percentage of employees with temporary work restrictions who are offered accommodations to work in a modified duty
capacity resulting from a work related injury or illness. This measure is new and will be tracked starting July 2025.
Financial Plan Page 121 Page 641 of 994
Operating Budget Parks and Recreation
PARKS AND RECREATION DEPARTMENT
Mission Statement
Inspiring happiness by creating community through people, parks, programs, and open space.
About the Department
The Parks and Recreation Department is committed to providing quality parks and facilities (such as the
SLO Swim Center, Damon‐Garcia Sports Complex, and Laguna Lake Golf Course) where recreation
programs, special events, activities for youth and seniors, and cultural and educational opportunities
occur in an effort to encourage wellness and develop community through leisure, cultural, and social
pursuits. The department also protects and preserves the City’s natural resources and open spaces and
manages the Citywide Public Art and Volunteer programs. Parks and Recreation provides comprehensive
program offerings for all ages with increased focus on community building as highlighted in the Parks and
Recreation Blueprint for the Future (General Plan Parks and Recreation Element).
The Parks and Recreation budget is predominately comprised of staffing costs. In addition to the annual
full‐time Parks and Recreation employees, the department relies heavily on supplemental employees who
provide service to the community year‐round. Depending on the season, the department may have 150
to 200 supplemental employees providing services such as lifeguarding and instructional swim lessons,
before and after school childcare, special events and pop‐up community events, open space education
and enforcement, promoting all of the department’s activities and classes through social media and other
avenues to encourage participation, and more.
Departmental Budget
Actuals Budget Financial Plan
Parks & Rec FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 4,548,190 5,003,999 5,245,267 5,385,601
YoY Change 10% 5% 3%
Other Operating Expenditures 853,194 985,589 977,429 977,429
YoY Change 16%‐1% 0%
Total 5,401,385 5,989,589 6,222,696 6,363,030
YoY Change 11% 4% 2%
Financial Plan Page 122 Page 642 of 994
Operating Budget Parks and Recreation
Department Programs
Financial Plan Page 123 Page 643 of 994
Operating Budget Parks and Recreation
Fiscal Analysis
Expenditures are proposed to increase by $233,107 or 4% primarily due to increased staffing costs,
specifically for temporary staff. In FY 2024‐25, temporary staff received an unbudgeted minimum wage
increase, which impacted Parks and Recreation temporary staffing budget lines. In the 2025‐27 Financial
Plan, the budget properly accounts for the previously unbudgeted raise, as well as regular wage increases
for full‐time employees. One‐time costs from FY 2024‐25 were removed from the 2025‐27 Financial Plan,
including: the SLO Healthy and Smart Budget which has been allocated a non‐department specific fund
for proper tracking; the annual SESLOC agreement for payment for use of the parking lot adjacent to
Damon‐Garcia Sports Complex, which has been absorbed into the operating budget going forward; and
scholarship funding that was rolled over to FY 2024‐25 for family childcare services. In an effort to
constrain expenditure growth, non‐staffing costs are flat with FY 2024‐25 adopted levels. This was
achieved through reductions or elimination of funding across multiple areas, including strategic planning,
consultant support, recreational supplies, furniture and various operating accounts, with minimal
anticipated impacts to programming. Reductions and eliminations were made to cost centers that have
historically contributed back to the General Fund at fiscal year‐end and should not impact scheduled
programs. Golf lowered expenditures by reformatting advertising promotions and reallocating funding
toward utilities, while anticipating use of CIP maintenance funds for ongoing maintenance of the Laguna
Lake Golf Course. Staff parking budgets were restructured based on staffing changes, and reductions to
other supplies and materials were made to offset the SESLOC Parking Agreement expense.
The budget includes one Significant Operating Budget Change in the amount of $80,731 summarized in
the table below.
Significant Operating Budget Changes
Opportunities and Challenges
The Parks and Recreation Department has several opportunities to enhance its programs, facilities, and
community impact. Expanding the user base of the Fee Reduction Assistance Program by increasing
2025‐26 2026‐27
Expense Offset General Fund Expense Offset General Fund
Funding for Public Art Coordinator
contract position.
80,731 80,731 ‐ 80,731 80,731 ‐ One‐Time
80,731 80,731 ‐ 80,731 80,731 ‐ Total
SOBC Description One ‐Time/
Ongoing
Financial Plan Page 124 Page 644 of 994
Operating Budget Parks and Recreation
marketing efforts and continuing to utilize both City provided funding and CAPSLO contributions for
childcare programs, will help improve access to recreation programs, ensuring that cost is not a barrier to
participation. Strengthening fundraising efforts and exploring sponsorship opportunities with local
businesses and organizations can provide additional resources to support programs, events, and facility
improvements. Engaging more community volunteers presents another opportunity, fostering
involvement while assisting with park maintenance, facility enhancements, and program support.
Additionally, pursuing grants for programming and capital projects can help fund new projects, improve
infrastructure, and expand services without placing additional strain on the City’s budget. By leveraging
these opportunities, the department can continue to provide quality, inclusive, and sustainable
recreational offerings for the community.
Parks and Recreation faces several challenges in meeting the growing needs of the community while
maintaining existing facilities and services. Supporting childcare and ensuring that programs remain
affordable and accessible are ongoing priorities, requiring strategic resource allocation. Rapid residential
development has added pressure to establish and maintain new park systems while also addressing
priorities outlined in the Parks and Recreation Blueprint for the Future. Additionally, aging facilities such
as the SLO Swim Center, Laguna Lake Golf Course, Meadow Center, and Ludwick Community Center
require significant maintenance and potential upgrades to remain functional and safe, all while navigating
rising construction costs which make renovations and new projects more expensive. Staffing remains a
challenge, particularly in recruiting and maintaining seasonal and supplemental employees essential to
delivering year‐round high‐quality programs and services. Furthermore, the department must balance
efforts to manage and preserve the City’s open spaces and natural reserves with routine trail maintenance
and fuel management, while also addressing the presence of transient and unhoused individuals in parks
and public areas, ensuring these spaces remain safe and welcoming for all residents.
Major City Goal Contributions
The Parks and Recreation Department plays a vital role in advancing the City Council’s Major City Goals by
fostering community well‐being, enhancing public spaces, and promoting environmental stewardship.
Through the development and maintenance of parks, open space, recreation programs, and cultural
initiatives, the department directly supports key priorities including Cultural Vitality, Economic Resilience,
and Fiscal Sustainability; Homelessness Response; and Open Space, Climate Action, and Resilience. Many
of the department’s core services reflect the City’s values of inclusion, sustainability, and quality of life.
Highlights for the 2025–27 Financial Plan include:
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
o Support the cultural arts and Cultural Arts District by managing tenant placement and ongoing
operations of a vendor in the Mission Plaza kiosk.
o Contribute to workforce development by exploring partnerships with Cal Poly, SLCUSD, and
SLO County to establish employer‐supported childcare programs, helping local workers gain
access to quality jobs and aiding businesses in talent retention.
Homelessness Response
o Collaborate with regional partners to expand crisis response and shelter services by utilizing
Encampment Resolution Funds to support outreach and implement the Welcome Home
Village project, in accordance with the City's Subrecipient Agreement with SLO County, to
address encampments along the Bob Jones Bike Trail.
Financial Plan Page 125 Page 645 of 994
Operating Budget Parks and Recreation
o Help reduce the impacts of homelessness while balancing safety, public health, and
community well‐being by coordinating Environmental Mitigation efforts. This includes creek
system protection, the development and implementation of a Vegetation Management Plan,
and quarterly collaboration with regional agencies, including Caltrans, CHP, and SLO County.
Open Space, Climate Action, and Resilience
o Implement disaster mitigation efforts to reduce risks from floods and fires by treating at least
25 acres of vegetative fuels in high wildfire risk areas of City creeks and Open Space.
o Strengthen community resilience through emergency preparedness programs and
community networks. Evaluate alternative to the Community Emergency Response Team
(CERT) / Listos (CAL EOS Preparedness) programs and assess community receptivity to
"Firewise" community designations.
o Protect, sustain and advance open space and natural and historic resources by completing the
Johnson Ranch Open Space Riparian Restoration Project; collaborating annually with local
Indigenous tribes to revive traditional ecological knowledge and cultural activities; and
planting at least 125 native trees through partnerships aligned with the "10 Tall" goal.
o Improve trail connectivity and access for all users by completing the Firefighter Trail
realignment at Reservoir Canyon, extending the HiBar and Panorama Trails at Miossi Open
Space, and initiating the Morro View to Durata Vista Connector Trail at Irish Hills. Promote
inclusive outdoor engagement through bilingual docent‐led hikes, Junior Ranger Camp, and
environmental education, and develop a sustainable trail strategy plan that incorporates
passive recreation, public amenities, equitable access, and natural resource protection.
2025‐27 Department Goals
The department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s)
Continue to activate parks and public spaces with an emphasis on neighborhoods and downtown through
community focused events, including volunteer opportunities, and public art that promotes inclusivity,
provides cultural unity, develops a sense of community, and supports healthy lifestyles.
Implement objectives outlined in the Parks and Recreation Blueprint for the Future (Master Plan and
General Element) and initiate public engagement for prioritization of projects, focused on meeting
amenity needs identified by the City‐wide inventory assessment and specific to City subareas, that also
factor in to help achieve carbon neutrality, inclusivity, accessibility, and connectivity.
In coordination with the Office of Natural Resources, continue to develop the new trail networks within
the Open Space Trails at Righetti Hill and Miossi preserve while maintaining the current 4,000+ acres of
Open Space and 67‐mile trail system. Continued focus on encampment clean‐ups, fire fuel reduction, and
creek and flood control in support of the Wildland Urban Interface (WUI).
Provide affordable, inclusive, high‐quality programming for all age groups that fosters a sense of
community, including enhancing and expanding equitable childcare offerings for the community.
Financial Plan Page 126 Page 646 of 994
Operating Budget Parks and Recreation
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.
Financial Plan Page 127 Page 647 of 994
Operating Budget Parks and Recreation
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Number of public outreach meetings 6 6 4 4
Measure: Number of updated or new parks and
amenities in process 7433
Notes: Measure is dependant on the number of new or updated parks and amenties
Notes:Upcoming projects include Emerson Park, Righetti Parks, DeVaul Park, Future discussions on Laguna
Lake
Objective: In Coordination with Public Works, engage the public to pri oritize new and revitalized Recreational
Amenities
Strategic Goal: Initiate public engagement for prioritization of projects, focused on meeting amenity needs
identified by the City‐wide inventory assessment and specific to City subareas..
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Number of Department Community Events
(free or low‐cost)25 25 25 25
Measure: Number of total volunteers/hours 164/1935 480/5800 700/6000 920/6200
Measure: Number of volunteer opportunities 35 28 35 35
Measure: Number of Public Art or Cultural Art Events5999
Measure: Number of temporary/permanent public art
installations 2232412
Strategic Goal: Activate parks and public spaces through community focused events, including volunteer
opportunities, and public art that promote inclusivity, provides cultural unity, develops a sense of community
and supports healthy lifestyles.
Notes: Includes all programming, tours, lectures, volunteer events, and workshops/tutorials.
Notes: This includes any SLOMA contracted installations. Numbers fluctuate due to the changing number of
Box Art installations.
Notes:Community Services provides a variety of free community events year round. Scramble is only event
that is low cost / creates revenue. This includes Monday Meetups, Boo Bash, Super Rec Saturdays
Notes: "Number of total volunteers" is really the "number of total users registered on the volunteer
management system" as it reads on this sheet. Users are not the same as volunteers (one can be a us er and
never respond to an opportunity).
Notes: FY 2023‐24 (# of recurring volunteer opportunities: 15; # of single day of service or expired need: 20).
Objective: Creates and fosters a sense of community through citizen involvement
Financial Plan Page 128 Page 648 of 994
Operating Budget Parks and Recreation
2023‐24
Actual
2024‐25
Projected
2025‐26
Tar get
2026‐27
Target
Measure: Number of miles of Open Space trails
maintained 66.5 67.5 68.5 69.5
Measure: Number of staff hours dedicated to fuel
reduction 4,000 4,000 4,000 4,000
Measure: Number of encampment site clean‐ups
removed from Open Spaces 70 60 55 55
Strategic Goal: Continue to develop new trail networks and maintain the current Open Space acres and trail
system while focusing on riparian area conservation with encampment clean‐ups, fire fuel reduction, and
creek and flood control.
Notes: Ranger staff are currently building more tails and anticipate to do so over the next financial plan.
Notes: Consistent hours indicates proper staff management of vegetation
Notes: Siginificantly reduced the number of transient occupants within Open Spaces due to the increased
number of housing opportnities in the areas.
Objective: Open Space Preservation and Enhancement
Financial Plan Page 129 Page 649 of 994
Operating Budget Police
POLICE DEPARTMENT
Mission Statement
To safeguard our community from harm by reducing crime and ensuring dignity, equity, and justice for all
we serve.
The department’s Vision is a community partnership built on trust, focused on safety, and the shared
values to ensure the SLO quality of life.
About the Department
The Police Department consists of two operating bureaus: Operations and Administration. The Operations
Bureau includes patrol services, traffic safety, and neighborhood services. The Administrative Services
Bureau includes administrative services, investigative division, communications, and records units. The
department maintains public safety in the community and engages in community policing to strengthen
relationships, problem solve, and prevent crime.
Budget at a Glance
Actuals Budget Financial Plan
Police FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 21,641,566 21,979,903 23,764,483 25,141,539
YoY Change 2% 8% 6%
Other Operating Expenditures 1,604,827 1,513,389 1,834,080 1,779,292
YoY Change ‐6% 21%‐3%
Total 23,246,393 23,493,292 25,598,563 26,920,831
YoY Change 1% 9% 5%
Financial Plan Page 130 Page 650 of 994
Operating Budget Police
Department Programs
Program Total
Expenditures Staffing
8001 Police Administration: The Police administration program plans, directs, and
evaluates all police services, including overall department leadership provided by
the Chief of Police. Police administration provides business and fiscal
management; personnel hiring and training; risk management; claims/lawsuit
coordination; contract service administration; equipment purchases and
maintenance; and computer application support for public safety information
systems. This program is also responsible for preparing and implementing policies
and procedures, ensuring appropriate training and performance standards are
maintained and ensuring compliance with mandates.
2,781,586 7.00 FTE
8002 Patrol: The Police patrol services program utilizes uniformed personnel to
respond to emergencies and calls for service; conduct preliminary investigations
of criminal activity and routine traffic collisions; enforce state and City laws and
statutes; apprehend criminals; manage unusual incidents; implement crime
prevention strategies; and provide other public safety services.
13,692,074 52.00 FTE
8003 Investigations: This program investigates criminal activity. Program staff also
interview and monitor convicted sex and arson offenders, coordinate and deliver
enforcement, intervention, and education services to the high school, and junior
high, provide forensic investigative services and evidence collection and analysis,
and process and dispose of evidence and property.
4,073,125 14.00 FTE
8004 Police Support Services: The support services program is divided into two
divisions: Communications and Re cords. The program is involved in Department
of Justice audits, acts as custodian of criminal records and compliance with State
and Federal regulations. Staff are responsible for receiving, processing and
dispatching emergency and non‐emergency calls for service, public outreach,
processing police reports and citations, tracking and reporting crime statistics, and
maintaining confidential information.
3,703,803 20.00 FTE
8005 Neighborhood Services: The Neighborhood Outreach Program is responsible
for the coordination of services and outreach to community members with an
emphasis on residential neighborhoods. The Program coordinates response to
violations of the City noise ordinance, along with related follow‐up, data
coll e ction, and the issuance of warning notices and administrative citations to
property owners. The program also includes support to various committees and
neighborhood groups as well as receiving and acting on concerns of neighborhood
residents about issues affecting the quality of life.
327,043 1.00 FTE
8006 Traffic Safety: The traffic safety program provides enforcement of traffic
laws, collision investigations, education programs, and coordination and support
of special events.
1,020,933 3.00 FTE
Total 25,598,563 97.00 FTE
Financial Plan Page 131 Page 651 of 994
Operating Budget Police
Fiscal Analysis
Expenditures are proposed to increase by $2,105,271 or 9% due to various factors including
contractual salary increases, the addition of 2.00 FTE Police Officers and related equipment,
increases related to contract services (such as the contract for Animal Services with the County),
and other technology needs. In an effort to constrain expenditure growth, non-staffing costs are flat
with FY 2024-25 adopted levels. As a result, the department was unable to increase some accounts
such as utilities, fuel, and other contract services. This may result in budget overages during this
financial plan if third-party costs increase above the constrained budget amount.
The budget includes six Significant Operating Budget Changes in the amount of $630,484
summarized in the table below.
Significant Operating Budget Changes
Opportunities and Challenges
Staff continue to work on the Department’s 5‐year Strategic Plan which was developed in 2024. The goals
of the plan include Service to the Community, Community Engagement, Diversity Equity & Inclusion,
Recruitment & Retention, Health & Wellness, and Improving Infrastructure, Equipment & Technology.
Overall, each goal has a work program with achievable objectives which are assigned to staff members.
As part of the Strategic Plan, a department‐wide staffing study was conducted in late 2024 and the final
report was presented to Council in January 2025. The results of the study reflected the need to hire
fourteen additional department personnel (eleven sworn and three professional non‐sworn) within one
year; these positions included two sergeants, six police officers, two detectives, one school resource
officer, two dispatchers, a half time employee to assist the hiring manager and a half time employee to
assist with customer service at the front counter. The funding and resources to hire all recommended
positions in one year posed a significant challenge, and, as a result, staff presented to Council
2025‐26 2026‐27
Expense Offset
General Fund
Contribution Expense Offset
General Fund
Contribution
Funding for public safety Computer
Aided Dispatch (CAD) to CAD
software.
12,500 3,000 9,500 12,500 3,000 9,500 Ongoing
Funding for controlled substance
testing.
23,000 5,400 17,600 23,000 5,400 17,600 Ongoing
Add 2.00 FTE Police Officers and
associated equipment.
324,282 88,873 235,409 308,604 81,493 227,111 Ongoing
Funding for Poli ce Officer safety
equipment (tasers).
17,500 2,000 15,500 17,500 2,000 15,500 One‐Time
Funding for four License Plate Reader
(LPR) cameras.
18,140 ‐ 18,140 ‐ ‐ ‐ One‐Time
Funding for County contract for
Community Action Team (CAT) and
Mobile Crisis Unit (MCU) Licensed
Psychiatric Technicians.
235,062 235,062 ‐ 246,816 230,615 16,201 Ongoing
630,484 334,335 296,149 608,420 322,508 285,912
SOBC Description One‐Time/
Ongoing
Total
Financial Plan Page 132 Page 652 of 994
Operating Budget Police
implementation options to phase in the hiring over several years. Ultimately, this resulted in the current
budget proposal to add just two patrol officer positions that are partially funded through a COPS Hiring
Program grant awarded by the US Department of Justice. Budget constraints will continue to be a
challenge as the City continues to monitor revenues and expenditures over the next couple of years due
to a projected budget deficit in FY 2027‐28.
In 2024, department staff participated in over 40 community events which included visits to various
schools, events in Mission Plaza, and neighborhood meet ups. These events offer incredible opportunities
for public outreach and education while fostering relationships. The department is looking forward to
remaining engaged and attending more events in the upcoming year.
Staffing challenges continue to occur and as a result special assignments have not been fully staffed, this
includes the Traffic Safety team which only has one sergeant and two officers. When fully staffed, this
team consists of a sergeant and three officers. In FY 2024‐25, the department worked to fill six vacancies
which resulted from retirements and separations of employment. The department is still working to fill
current officer vacancies.
In 2024, the City contracted with SLO County Behavioral Health Services for a Licensed Psychiatric
Technician (LPT) position to work in partnership with the department’s Community Action Team (CAT).
Per the agreement, the cost of the LPT position is split between the County and City. This position has
been instrumental in supporting CAT by providing professional crisis intervention outreach and follow up
to individuals in the community that require mental health services. This contract will expire in June of
2026. The City is currently funding this contract using opioid settlement funds that have been allocated
to the City to help address the negative impacts of the opioid crisis. This funding is anticipated to diminish
over the coming years, which will require the City to identify alternative funding sources if the LPT contract
is extended.
In 2025, the department started a pilot program assigning a Community Services Officer (CSO) to the CAT
program. Reallocating a CSO to the CAT program has proven to be a success; this position has added value
and resources to the team’s ability to provide proactive outreach.
Major City Goal Contributions
Homelessness Response:
1. Collaborate with partners to prevent and reduce homelessness:
Justice Services ‐ Continue and expand collaborations between the City Attorney/City
Prosecutor, SLOPD & SLO Fire (CAT/MCU/CSOs/LPTs), County Behavioral Health, and San
Luis Obispo Courts to coordinate criminal warrant and Municipal Code criminal
misdemeanor prosecution efforts to enhance criminal diversion, social services, and
specialty court connections, including mental health, drug and alcohol, veteran's support,
CARE Court, conservatorship and housing and benefits services.
2. Leverage external funding to expand crisis response and continuum of shelter and housing
programs with regional partners:
Encampment Resolution Funds ‐ Complete outreach work as described in the City's
Subrecipient Agreement with San Luis Obispo County for implementation of the Welcome
Home Village project to address encampments along the Bob Jones Bike Trail.
Financial Plan Page 133 Page 653 of 994
Operating Budget Police
3. Refine approaches to reduce the impacts of homelessness to balance safety, health, and
community well‐being.
SLOPD CAT & CSO Teams ‐ Continue/refine operation of a coordinated homelessness
response including the Police Department's Community Action Team (CAT), Licensed
Psychiatric Technician contracted through the County's Behavioral Health Department
and a Community Service Officer (CSO). Identify potential funding sources to ensure
sustainability of CAT and CSO positions.
Environmental Mitigation ‐ Coordinate efforts to mitigate environmental impacts and
protect creek systems in collaboration with regional agencies including quarterly
meetings with Caltrans, CHP, and SLO County. Develop and implement a Vegetation
Management Plan.
2025‐27 Department Goals
The department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s)
Continue to implement the department’s 5‐Year Strategic Plan. Specifically addressing the following
Goals: Service to the Community, Community Engagement, Diversity, Equity & Inclusion, Recruitment and
Retention, Health and Wellness, and Improving Infrastructure, Equipment and Technology.
Continue to foster community partnerships through the department’s relationship with the CSAC
(Community Safety Advisory Council) comprised of the Police Advisory Committee (PAC) and the Police
Roundtable. Work to expand presence at community events and continue to use social media and other
outreach resources for public awareness and education.
Support employee development and advancement through ongoing training and establishing a career
track model. Implement a formal mentor program and continue to support employee mental wellness
opportunities through the department’s Peer Support Program.
Invest in essential tenant improvements for 1042 Walnut. Phase one will include replacing carpet in high
traffic areas, painting some interior spaces, and enhancing security in the lobby. These improvements
have not been made in well over twenty years.
Finalize building improvements and relocation of investigative and administrative staff to 1106 Walnut
Street upon completion of necessary tenant improvements to enhance safety and function of this new
space.
Continue providing excellent public safety services to the community through community policing efforts
and proactively address community concerns to reduce crime and improve safety.
Financial Plan Page 134 Page 654 of 994
Operating Budget Police
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.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Total Number of Part 1 Crimes per Year 1,568 1,552 1,536 1,521
Objective: Reduce Crime
Strategic Goal: Create a safe community for residents and visitors.
Notes:Includes homicide, forcible rape,robbery, aggravatedassault, burglary,and motorvehicle theft. Figures
shown are for the calendar year.
Financial Plan Page 135 Page 655 of 994
Operating Budget Police
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Total Number of Collisions per Year
Vehicle: 549
Ped: 33
Bicycle: 53
Vehicle: 544
Ped: 32
Bicycle: 52
Vehicle:539
Ped: 31
Bicycle: 49
Vehicle:534
Ped: 30
Bicycle: 48
DUI
Checkpoint:
2
DUI
Checkpoint:
3
DUI
Checkpoint:
2
DUI
Checkpoint:
2
DUI
Saturations:
28
DUI
Saturations:
26
DUI
Saturations:
14
DUI
Saturations:
20
Traffic
Enforcement
Ops: 14
Traffic
Enforcement
Ops: 16
Traffic
Enforcement
Ops: 14
Traffic
Enforcement
Ops:14
Distracted
Driving Ops:
5
Distracted
Driving Ops:
3
Distracted
Driving Ops:
14
Distracted
Driving
Ops:14
Ped/Bike
Enforcement:
9
Ped/Bike
Enforcement:
2
Ped/Bike
Enforcement:
2
Ped/Bike
Enforcement:
2
Traffic Safety
Education: 2
Traffic Safety
Education: 3
Traffic Safety
Education: 2
Traffic Safety
Ed u c ation: 2
Notes: Figures shown are per calendar year.
Notes: Figures are based on specific grant related objectives outlined in the annual grant agreements which may
vary from year to year. The OTS grant period is from October ‐ September.
Objective: Provide Safe Roadways for Pedestrians, Vehicles, and Bicyclists
Strategic Goal: Utilize the department's Tr affic Safety division to focus on traffic enforcement and create safe
roadways.
Measure: Annual Office of Traffic Safety Grant
Enforcement Operations
Financial Plan Page 136 Page 656 of 994
Operating Budget Police
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Calls for service related to homelessness 8,792 8,528 8,272 8,024
Measure: Number of unique individuals contacted by
CAT 400 410 419 428
Measure: Number of Family and Agency Reunifications 6 6 7 7
Measure: Number of Local Permanent Housing
Referrals 2222
Measure: Total number of Mental Health/Substance
Abuse Treatment Referrals 202 211 221 228
Notes: Figures shown are bas ed on fiscal year.
Notes: Figures shown are based on fiscal year.
Objective: Reduce Homeless Related Calls for Service Through Proactive Engagement
Strategic Goal: Utilize the department's Community Action Team to provide resources and services to the City's
homeless community.
Notes: Figures shown are based on fiscal year.
Notes: Figures shown are based on fi s cal year.
Notes: Figures shown are based on fiscal year.
Financial Plan Page 137 Page 657 of 994
Operating Budget Public Works
PUBLIC WORKS DEPARTMENT
Mission Statement
Preserve and enhance city infrastructure for an accessible, safe, and inclusive community experience.
About the Department
The City of San Luis Obispo’s Public Works Department accomplishes its mission in two primary ways. One
is by providing safe mobility options for residents and visitors so that all may enjoy the cultural,
recreational, economic, educational, and quality of life amenities in San Luis Obispo. The other is to build
and maintain the City’s assets and infrastructure to enhance community safety, health, and wellness.
None of the City’s assets are an end unto themselves but rather enable residents and visitors to experience
an enhanced quality of life. The department’s Vision: ‘Inspiring you to have the best day you have ever
had,’ essentially means if we provide high quality mobility options and well‐maintained infrastructure,
then users can experience the full benefit of living, visiting, and working in San Luis Obispo.
The department is organized into three divisions, which include the Maintenance Division, Engineering
Division, and Mobility Division, housing the department’s fourteen programs, each of which provide a
critical and unique role in fulfilling the department’s mission. Most of the department is funded by the
General Fund, and two programs, Parking and Transit, are Enterprise Funds, funded by users of those
services. Finally, the Flood Control program is primarily funded by reimbursement grant funds provided
by the County of San Luis Obispo.
Budget at a Glance (All Funds)
The table above summarizes the total budget for the department, including programs funded by the
General Fund and Parking and Transit enterprise funds. The information that follows provides individual
fiscal analyses for the department’s budget from the General Fund, as well as the two enterprise funds.
Actuals Budget Financial Plan
Public Works FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 11,195,749 13,362,412 13,857,234 14,367,981
YoY Change 19% 4% 4%
Other Operating Expenditures 11,938,799 12,936,386 13,513,930 14,582,515
YoY Change 8% 4% 8%
Total 23,134,548 26,298,798 27,371,164 28,950,497
YoY Change 14% 4% 6%
Financial Plan Page 138 Page 658 of 994
Operating Budget Public Works
General Fund
Fiscal Analysis
Expenditures are proposed to remain nearly flat in FY 2025‐26, increasing by $218k or 1%. The Public
Works Department was able to re‐allocate existing funding within the constrained base budget to offset
identified increases, including inflationary adjustments, the maintenance costs of new assets (e.g. North
Broad Street Park and portions of the North Chorro Greenway), and rising utility costs. The budget also
reflects the addition of two critical positions: a Heavy Equipment Mechanic and the conversion of the
Communications Coordinator position from contract to full‐time regular, both proposed as Significant
Operating Budget Changes (SOBCs). These additions require new General Fund dollars, as summarized in
the table below. In an effort to constrain expenditure growth, non‐staffing costs are 2% below FY 2024‐
25 adopted levels. This was achieved by reducing budgets in line with actuals, reducing the service
frequency of several maintenance contracts, and reducing some administrative and construction tool
replacement budgets. The proposed budget includes two SOBCs totaling $183,312, with $130,266
supported by the General Fund. One of the SOBCs (the conversion of the Communications Coordinator
position from contract to full‐time regular) is jointly funded by the General Fund, Parking Fund, and Transit
Fund. The table below reflects the General Fund share of cost for this SOBC.
Significant Operating Budget Changes
Actuals Budget Financial Plan
Public Works FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 9,752,744 10,921,869 11,270,127 11,673,124
YoY Change 12% 3% 4%
Other Operating Expenditures 6,079,414 6,288,580 6,158,466 6,182,326
YoY Change 3%‐2% 0%
Total 15,832,158 17,210,449 17,428,593 17,855,449
YoY Change 9% 1% 2%
2025‐26 2026‐27
Expense Offset
General Fund
Contribution Expense Offset
General Fund
Contribution
Add 1.00 FTE Communications
Coordinator for Mobility Services and
Capital Improvement Projects
(previously a contract position, cost
to be paid by General Fund and
Parking and Transit Enterprise
Funds).
88,410 53,046 35,364 88,410 53,046 35,364 Ongoing
Add 1.00 FTE Heavy Equipment
Mechanic for Fleet Services.
94,902 ‐ 94,902 94,902 ‐ 94,902 Ongoing
183,312 53,046 130,266 183,312 53,046 130,266
SOBC Description One‐Time/
Ongoing
Total
Financial Plan Page 139 Page 659 of 994
Operating Budget Public Works
Parking Fund
Fiscal Analysis ‐ Revenue
Parking Fund revenue is proposed to decrease by about $416k or 4% in FY 2025‐26, in line with the
proposed reductions presented in the 2024 Parking Rate Study and additional action taken by Council to
reduce monthly garage permit rates. The intent of the rate reductions is to reduce the financial impact on
the community while maintaining service levels, including funding investments in capital infrastructure.
Fiscal Analysis ‐ Expenditures
Actuals Budget Financial Plan
Parking Fund FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Parking Fees 8,458,952 8,188,361 7,786,455 8,613,030
Other Revenue
43103‐Parking Fines 1,267,232 1,288,000 1,231,100 1,276,500
43104‐Police Issued Parking Fines (77,202) (35,800) ‐ ‐
44101‐Interest on Investment 2,085,569 38,000 41,000 61,000
44107‐Investment FMV Adjustment 174,123 ‐ ‐ ‐
44113‐Interest Revenue ‐ Leases 800,295 ‐ ‐ ‐
44204‐Other Rent & Lease R evenue 524,111 475,500 479,600 483,900
44310‐Miscellaneous Revenue 222 37,800 37,800 37,800
47003‐Miscellaneous 14,477 ‐ ‐ ‐
Total Revenue 13,247,779 9,991,861 9,575,955 10,472,230
YoY Change ‐25%‐4%9%
Actuals Budget Financial Plan
Public Works FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 1,053,112 2,111,121 2,199,851 2,292,369
YoY Change 100%4% 4%
Other Operating Expenditures 1,820,724 1,847,703 1,750,531 1,756,881
YoY Change 1%‐5% 0%
Total 2,873,836 3,958,825 3,950,382 4,049,250
YoY Change 38% 0% 3%
Financial Plan Page 140 Page 660 of 994
Operating Budget Public Works
Parking Fund expenditures are proposed to remain relatively flat in FY 2025‐26, decreasing by $8,443
overall. The Parking Program was able to re‐allocate existing funding within the constrained base budget
to offset identified increases, including inflationary adjustments, maintenance costs, and electric service
increases based on rate increases as well as the new Cultural Arts District Parking Garage coming online
in 2026. In an effort to constrain expenditure growth, non‐staffing costs are 5% below FY 2024‐25 adopted
levels. This was achieved by reducing budgets in line with actuals, particularly with other utility costs
(water, sewer, natural gas), and by reducing credit card merchant fees budget based on an average
percentage of garage and meter revenue. If actual revenue is higher than budgeted, resulting in a
significant increase in credit card merchant fees, then staff will return at Mid‐Year budget review with
proposed budget revisions for Council’s consideration. The proposed budget includes one SOBC which is
funded by the General Fund, Parking Fund and Transit Fund. The table below reflects the Parking Fund
share of cost for this SOBC.
Significant Operating Budget Changes
2025‐26 2026‐27
Total
Expense
Other
Funding
Sources
Parking Fund
Contribution
Total
Expense
Other
Funding
Sources
Parking Fund
Contribution
Add 1.00 FTE Communications
Coordinator for Mobility Services and
Capital Improvement projects
(previously a contract position, cost to be
paid by General Fund and Parking and
Transit Enterprise Funds).
88,410 61,887 26,523 88,410 61,887 26,523 Ongoing
SOBC De scription
One‐
Time/
Ongoing
Financial Plan Page 141 Page 661 of 994
Operating Budget Public Works
Parking Fund Long‐Term Forecast
The long‐term forecast shows a return to forecasted revenues, following a dip in certain revenues during
FY 2023‐24 and part of FY 2024‐25, as the changes recommended by the Technology Roadmap were
implemented. With the completion of two key projects—the new gated system at 842 Palm Garage and
the new citation management software in Spring 2025—staff expects revenue projections to recover, with
little to no impact on the next fiscal year.
It should be noted that the revenue projections for the "Parking Structures” for the years FY 2025‐26 to
FY 2028‐29 are based on revenue forecasts of the 2024 Parking Rate Study which assume that the new
Cultural Arts Parking Garage will realize similar per space revenue as the other three existing garages once
(A)
Actual
2023‐24
(B)
Budgeted
2024‐25
(C)
Budgeted
2025‐26
(D)
Budgeted
2026‐27
(E)
Projected
2027‐28
(F)
Projected
2028‐29
1 Revenue
2 Charges for Service
3 46401/46402 ‐ Parking Meters 5,927,488 4,312,367 4,312,367 4,312,367 4,312,367 4,312,367
4 46403 ‐ Parking Structures 1,757,776 2,860,504 2,860,504 3,687,079 3,687,079 3,687,079
5 46404 ‐ Long Term Parking 702,797 901,906 500,000 500,000 500,000 500,000
6 46405 ‐ Parking In‐Lieu ‐ 23,824 23,824 23,824 23,824 23,824
7 46406 ‐ City Employee Parking 70,890 89,760 89,760 89,760 89,760 89,760
8 44204 ‐ Other Re nt & Le ase Revenue 524,111 475,500 479,600 483,900 504,400 508,900
9 Total Charges for Service 8,983,063 8,663,861 8,266,055 9,096,930 9,117,430 9,121,930
10 Total Citations and Fines 1,190,030 1,252,200 1,231,100 1,276,500 1,247,267 1,245,622
11 Total Other Revenue 3,074,686 75,800 78,800 98,800 108,800 128,800
12 Total Revenue without Debt Financing 13,247,779 9,991,861 9,575,955 10,472,230 10,473,497 10,496,352
13 Proceeds from Debt F inancing 51,845,000 ‐ ‐ ‐ ‐ ‐
14 TOTAL REVENUE 65,092,779 9,991,861 9,575,955 10,472,230 10,473,497 10,496,352
15 EXPENDITURES
16 Total Salaries and Benefits 1,991,075 2,111,121 2,199,850 2,292,369 2,361,141 2,431,975
17 Total Contract Services 808,883 662,700 638,380 641,340 660,580 680,398
18 Total Other Operating Expenditures 1,018,041 1,185,003 1,112,151 1,115,541 1,237,139 1,257,004
19 Total Operating Expenditures 3,817,999 3,958,824 3,950,381 4,049,250 4,258,859 4,369,376
20 Total Capital Asset Expenditures 20,701,121 43,437,226 2,146,465 527,292 2,075,000 165,000
21 Total Debt Service Expenditures 3,016,362 3,827,322 3,696,535 3,593,490 3,589,082 3,590,355
22 Total Transfers to / from Other Funds 1,387,281 1,632,053 1,720,732 1,931,937 2,010,959 2,093,841
23 TOTAL EXPENDITURES 28,922,763 52,855,425 11,514,112 10,101,969 11,933,900 10,218,572
24 CalPERS Payment (ADP)‐ 61,003 97,543 97,543 97,543 97,543
25 Total Expenditures (After CalPERS ADP) 28,922,763 52,916,428 11,611,655 10,199,512 12,031,443 10,316,115
26 Working Capital ‐ Beginning 13,813,435 49,983,451 7,119,887 5,181,730 5,551,991 4,091,587
27 Change in Financial Position 36,170,016 (42,863,564) (1,938,157) 370,261 (1,460,403) 277,780
28 Working Capital ‐ Year End 49,983,451 7,119,887 5,181,730 5,551,991 4,091,587 4,369,367
29 Operating Reserve (20%)1,366,872 1,557,229 1,529,383 1,528,548 1,569,588 1,591,946
30 Assigned for Pension Contributions 61,446 61,446 61,446 61,446 61,446 61,446
31 Unreserved Working Capital Year End 48,555,133 5,501,212 3,590,901 3,961,997 2,460,553 2,715,975
2023‐25 Financial Plan 2025‐27 Financial Plan
Financial Plan Page 142 Page 662 of 994
Operating Budget Public Works
it opens for operation early in calendar year 2026. However, actual occupancy may vary due to factors
such as increased parking demand in that area and decreased demand at other garages. Should demand
for the new garage differ significantly from projections, staff will adjust budgets accordingly through
future financial planning cycles.
Minor reductions in expenses are budgeted to cover the dip in recent revenue caused by technology
issues. Planned upcoming Capital Improvement Plan Projects in this Financial Plan include safety fencing
for the garages, surveillance cameras in the garages, and pay station replacement and expansion. Overall,
projected unreserved working capital remains healthy in the outer years of the forecast which will be
available to support capital needs in the future.
The Long‐Term Forecast table above includes expense for the proposed SOBC.
Financial Plan Page 143 Page 663 of 994
Operating Budget Public Works
Transit Fund
Fiscal Analysis ‐ Revenue
Transit Fund revenues are projected to decrease by $5.0 million (29%) in FY 2025‐26 due to the budgeting
of a one‐time discretionary grant opportunity in the FY 2024‐25 that was ultimately not awarded. The
decrease in revenue will not affect service delivery. Transit Fund charges for service revenues are
proposed to increase year over year by about $34,000 or 3% as passenger rides are trending up.
Fiscal Analysis ‐ Expenditures
Actuals Budget Financial Plan
Transit Fund FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Fees for service
46601‐Bus Fare 250,790 226,000 260,000 265,200
46602‐Cal Poly Transit Agreement Revenues 750,000 750,000 750,000 750,000
Other Revenue
44101‐Interest on Investment 257,261 ‐ 30,455 30,807
44107‐Investment FMV Adjustment 120,063 ‐ ‐ ‐
45208‐LTF Art 4 Sec 99260 (Discretionary LTF) 496,193 1,992,000 2,000,000 2,024,000
45209‐STA Revenue 717,650 732,000 725,000 725,000
45211‐Other State Grants ‐ 880,000 ‐ ‐
45302‐FTA 5307 (Capital)684,498 3,575,985 2,693,785 2,452,006
45303‐FTA 5307 (Preventative Maintenance)‐ ‐ 210,765 214,980
45304‐FTA 5307 (Operating)‐ ‐ 2,647,775 3,049,800
45305‐Other Federal Grants 2,802,275 8,893,876 2,701,956 4,845,000
45215‐State of Good Repair (SGR)394,054 9,325 8,722 8,722
47003‐Miscellaneous 2,326 ‐ ‐ ‐
Total Revenue 6,475,111 17,059,186 12,028,458 14,365,515
YoY Change 163%‐29% 19%
Actuals Budget Financial Plan
Public Works FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 389,893 329,423 387,257 402,488
YoY Change ‐16% 18% 4%
Other Operating Expenditures 4,038,661 4,800,103 5,604,933 6,643,309
YoY Change 19% 17% 19%
Total 4,428,554 5,129,526 5,992,190 7,045,798
YoY Change 16% 17% 18%
Financial Plan Page 144 Page 664 of 994
Operating Budget Public Works
Transit Fund expenditures are proposed to increase by $862,664 or 17% in FY 2025‐26. The Transit
Program was able to re‐allocate existing funding within the constrained base budget to offset identified
increases, including electric service costs to charge electric buses, fuel budget increases based on current
trends, new state regulatory fees, charging station contract increases and additional advertising support
for ridership promotion. This was achieved by reducing maintenance and other account budgets and
removing some of the one‐time expenses that were in the FY 2024‐25 budget. There is no anticipated
impact from the reduction in maintenance and other operating account budgets; however, if vehicles
experience major failures resulting in higher than budgeted maintenance costs, then staff will return at
Mid‐Year budget review with proposed revisions for Council’s consideration. The proposed budget
includes five SOBCs totaling $861,299 from the Transit Fund in FY 2025‐26, plus one SOBC funded by the
General Fund, Parking Fund and Transit Fund. The table below reflects the Transit Fund share of cost for
this SOBC, as well as the other Transit Fund SOBCs.
Significant Operating Budget Changes
2025‐26 2026‐27
Total
Expense
Other
Funding
Sources
Transit Fund
Contribution
Total
Expense
Other
Funding
Sources
Transit Fund
Contribution
Add 1.00 FTE Communications
Coordinator for Mobility Services and
Capital Improvement projects
(previously a contract position, cost to
be paid by General Fund and Parking and
Transit Enterprise Funds).
88,410 61,887 26,523 88,410 61,887 26,523 Ongoing
Funding for increased purchased
transportation contract.
181,773 ‐ 181,773 341,514 ‐ 341,514 Ongoing
Funding for implementation of Short‐
Range Transit Plan.
581,300 ‐ 581,300 1,446,100 ‐ 1,446,100 Ongoing
Funding for Transit Service and Planning
Software.
50,000 ‐ 50,000 50,000 ‐ 50,000 Ongoing
Funding for Transit Intern (temporary
position, 900 hours).
21,703 ‐ 21,703 21,703 ‐ 21,703 Ongoing
923,186 61,887 861,299 1,947,727 61,887 1,885,840
SOBC Description
One‐
Time/
Ongoing
Total
Financial Plan Page 145 Page 665 of 994
Operating Budget Public Works
Long‐Term Forecast
The Transit Fund is able to cover all current and forecasted operating and capital costs with support from
Federal and State funding sources. Operating costs are projected to increase significantly over the next
few years due in large part to the implementation of the Short‐Range Transit Plan service change
recommendations. If changes occur in the reliability of State and Federal funding sources, reductions in
service or increased reliance on fund balance would be required. Staff will continue to seek
reimbursement for the grants awarded and will continue to apply for new grants to fund future capital
projects. The Long‐Term Forecast above includes expenses for the proposed SOBCs.
(A)
Actual
2023‐24
(B)
Budgeted
2024‐25
(C)
Budgeted
2025‐26
(D)
Budgeted
2026‐27
(E)
Projected
2027‐28
(F)
Projected
2028‐29
1 REVENUE
2 Charges for Service
3 46601 ‐ Bus Fare 250,790$ 226,000$ 260,000$ 265,200$ 270,504$ 275,914$
4 46602 ‐ Cal Poly Transit Agreement 750,000$ 750,000$ 750,000$ 750,000$ 772,500$ 795,675$
5 Total Charges for Service 1,000,790$ 976,000$ 1,010,000$ 1,015,200$ 1,043,004$ 1,071,589$
6 Other Revenue
7 44101 ‐ Interest on Investment 257,261$ ‐$ 30,455$ 30,807$ 15,604$ 19,284$
8 44107 ‐ Investment FMV 120,063$ ‐$ ‐$ ‐$ ‐$ ‐$
9 44310 ‐ Miscellaneous Revenue ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
10 45208 ‐ TDA Revenue 496,193$ 1,992,000$ 2,000,000$ 2,024,000$ 2,048,300$ 2,072,900$
11 45209 ‐ STA Revenue 717,650$ 732,000$ 725,000$ 725,000$ 725,000$ 739,500$
12 45215 ‐ State of Good Repair (SGR)394,054$ 9,325$ 8,722$ 8,722$ 8,722$ 8,700$
13 45211 ‐ Other State Grants ‐$ 880,000$ ‐$ ‐$ ‐$ ‐$
14 45216 ‐ Low Carbon Operation Revenue ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
15 45302 ‐ FTA 5307 (Capital)684,498$ 3,575,985$ 2,693,785$ 2,452,006$ 1,803,083$ 1,744,077$
16 45303 ‐ FTA 5307 (Preventative Maint.)‐$ ‐$ 210,765$ 214,980$ 219,280$ 223,700$
17 45304 ‐ FTA 5307 (Operating)‐$ ‐$ 2,647,775$ 3,049,800$ 3,443,400$ 3,554,000$
18 45305 ‐ Other Federal Grants 2,802,275$ 8,893,876$ 2,701,956$ 4,845,000$ 2,400,000$ ‐$
19 45402 ‐ Other Grants/Subventions ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
20 47003 ‐ Other Revenue 2,326$ ‐$ ‐$ ‐$ ‐$ ‐$
21 Total Other Revenue 5,474,321$ 16,083,186$ 11,018,458$ 13,350,315$ 10,663,389$ 8,362,161$
22 Total Revenue 6,475,111$ 17,059,186$ 12,028,458$ 14,365,515$ 11,706,393$ 9,433,750$
23 EXPENDITURES
24 Total Salaries and Benefits 389,893$ 330,949$ 387,257$ 402,488$ 416,673$ 429,174$
25 61011 ‐ Maintenance 270,443$ 332,500$ 382,180$ 346,615$ 357,013$ 367,724$
26 61013 ‐ Other Contract Services 297,705$ 161,600$ 72,100$ 72,100$ 74,263$ 76,491$
27 61016 ‐ Purchased Transportation 3,006,116$ 3,800,293$ 4,481,353$ 5,580,494$ 5,747,909$ 5,920,346$
28 62504 ‐ Fuel 406,007$ 365,000$ 440,000$ 420,000$ 420,000$ 420,000$
29 Total Contract Services 3,980,271$ 4,659,393$ 5,375,633$ 6,419,209$ 6,599,185$ 6,784,561$
30 Total Other Operating Expenditures 58,390$ 140,710$ 229,300$ 224,100$ 230,823$ 237,748$
31 Total Operating Expenditures 4,428,554$ 5,131,052$ 5,992,190$ 7,045,797$ 7,246,682$ 7,451,482$
32 Total Capital Asset Expenditures 1,668,368$ 11,630,541$ 3,155,719$ 6,699,292$ 3,167,961$ 107,541$
33 Total Transfers to / from Other Funds 463,491$ 460,609$ 467,804$ 491,194$ 515,754$ 541,542$
34 Total Expenditures 6,560,413$ 17,222,202$ 9,615,713$ 14,236,283$ 10,930,396$ 8,100,565$
37 Working Capital ‐ Beginning 2,236,399$ 2,151,097$ 1,988,081$ 4,400,826$ 4,530,058$ 5,306,056$
38 Change in Financial Position (85,302)$ (163,016)$ 2,412,745$ 129,232$ 775,997$ 1,333,185$
39 Working Capital ‐ Year End 2,151,097$ 1,988,081$ 4,400,826$ 4,530,058$ 5,306,056$ 6,639,240$
40 Operating Reserve (20%)885,711$ 1,026,210$ 1,198,438$ 1,409,159$ 1,449,336$ 1,490,296$
41 Unreserved Working Capital Year End 1,265,386$ 961,870$ 3,202,388$ 3,120,899$ 3,856,719$ 5,148,944$
2023‐25 Financial Plan 2025‐27 Financial Plan
Financial Plan Page 146 Page 666 of 994
Operating Budget Public Works
Department Programs
Financial Plan Page 147 Page 667 of 994
Operating Budget Public Works
Opportunities and Challenges
The Public Works Department faces new and recurring challenges as it strives to meet community needs
and expectations. In the face of budget constraints and a growing asset inventory, the department will
leverage opportunities to deliver the highest level of service to the community within available resources.
The Engineering Division is managing the delivery of several major projects over the next two years,
including the Righetti Ranch Community Park, the Cultural Arts District Parking Structure, the Higuera
Complete Streets Project, and Mission Plaza enhancements, all while fostering and building knowledge,
skills and abilities in its team.
The Mobility Services Division continues to facilitate and promote sustainable transportation solutions
and leverage technology to make the parking experience easy, convenient, and accessible to all users. The
completion of the Cultural Arts District Parking Structure early in calendar year 2026 will immediately add
about 400 new spaces to the west end of the downtown core. Ridership growth and proposed service
enhancements in the Short‐Range Transit Plan (SRTP) are key opportunities identified by the public for
Transit. In response, the department has submitted SOBCs to account for increased purchased
transportation costs (currently provided via a bus service contract with TransDev), to augment service
levels in line with the SRTP, and to fund transit service planning software to more effectively serve riders.
Financial Plan Page 148 Page 668 of 994
Operating Budget Public Works
The Maintenance Division is committed to maintaining the City’s assets under their purview efficiently
and effectively while reducing one‐time capital costs through preventative maintenance. The
Maintenance Division’s operating programs are leveraging their resources to maintain service levels, while
managing an increased number of assets. Additionally, the Maintenance Division is helping advance the
City’s climate goals through major facility energy efficiency upgrades, fleet electrification, and the
expansion of charging infrastructure.
The department is experiencing a period of service and asset growth and progress, driven by the success
of the Ask SLO resident response platform, the expansion of parks and other community amenities, and
the advancement of complex capital improvement projects. As infrastructure and service needs evolve,
the department remains focused on recruiting and retaining skilled staff to sustain high‐quality
operations. By strategically managing resources and optimizing budget allocations, the department
continues to enhance services and meet the community's needs effectively.
The department will continue to prioritize communication to build community trust as progress advances
on CIP projects and new services and technologies are implemented in the Mobility Services Division. To
this end, it has submitted an SOBC for the conversion of a contract Mobility Services Communications
Coordinator to a regular full‐time position that will also support CIP related communications.
As operating budgets tighten, the department remains optimistic that despite its lean budget, it will
continue to meet community expectations, notwithstanding any major emergencies or disasters.
Major City Goal Contributions
The department supports Major City Goals through cultural vitality, infrastructure and sustainable
transportation, and resilience initiatives. Public Works will help stimulate cultural vitality in the downtown
area through enhancements to the Mission Plaza and the forecasted completion of the new Cultural Arts
District Parking Structure in coordination with SLO REP. Likewise, the department will oversee the
development of new and upgraded park infrastructure; street safety and connectivity improvements in
line with Vision Zero and the Active Transportation Plan; and long‐term planning efforts to support future
growth and development, with projects like the Prado Bridge Widening, the Prado Interchange,
broadband infrastructure development and the expansion of mass transportation and public transit. With
the completion of the Mid‐Higuera Bypass project, improvements to flood resiliency will reduce the
impacts of storm‐related damage.
Diversity, Equity and Inclusion
o Continue the implementation of the Broadband Plan, including building grant funded
infrastructure.
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
o Finalize a Community Work Force Agreement to support future construction work for the
Prado Interchange and Public Safety Center projects.
Financial Plan Page 149 Page 669 of 994
Operating Budget Public Works
o Complete the construction of the Mission Plaza Project to enhance the experience of the
plaza and downtown.
o Complete the construction of the Cultural Arts District Parking Structure.
o Support SLO REP in beginning construction of the new theatre and manage the City’s
Lease and Grant Agreements to help promote a successful public opening.
Infrastructure and Sustainable Transportation
o Start construction of the 2025 Arterials Paving project which could include streets such as
Sacramento Dr, Tank Farm, and Calle Joaquin depending on available funding.
o Start construction of the 2026 Roadway Sealing Project in Pavement Areas 2 & 3.
o Start Construction of South/King Traffic Crossing Improvement.
o Start Construction of California/Taft Roundabout.
o Start Construction of Higuera Complete Streets Project.
o Complete South Broad St. Corridor Plan and initiate Demonstration Project.
o Complete public outreach and concept design for Foothill Complete Streets.
o Promote Roll and Stroll Education Campaign.
o Bring Final Recommendation for Grand Avenue to Council to be implemented with the
2027 Paving Project.
o Finalize Design Plans for Construction of the Prado Bridge Widening Project.
o Complete Prado Interchange Final Value Engineering Report and Council Update.
o Start Construction of Righetti Ranch Park (Phase 1).
o Start Construction of Devaul Ranch Playground Replacement Project.
o Advertise for construction bids for the Emerson Park Replacement Project.
o Execute new SLO Transit Operations and Maintenance Agreement.
o Reinstate transit services to pre‐pandemic levels.
o Increase route frequency and reduce headways consistent with recommendations of the
2025 Short Range Transit Plan.
o Provide transit service to San Luis Ranch and Avila Ranch neighborhoods.
o Expand and promote the Downtown Access Pass (DAP) program.
Open Space, Climate Action, and Resilience
o Complete publicly accessible EV charging projects at the Cultural Arts District Parking
Structure.
o Conduct a year‐long campaign to connect employees to low emissions commute options
(LBE)
o Complete Construction of the Mid‐Higuera Bypass Project
2025‐27 Department Goals
The department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s)
Financial Plan Page 150 Page 670 of 994
Operating Budget Public Works
Invest in critical infrastructure with the focus of delivering legacy projects to the community, including the
Cultural Arts District Parking Garage, the Mission Plaza Enhancements Project, Prado Road Creek Bridge,
Prado Road Interchange and the Public Safety Center replacement.
Provide core services to the community with particular focus on Enhanced Downtown Maintenance and
providing maintenance services for recently constructed development projects that are ready to be
assumed into the City’s inventory for maintenance. Continue to use Ask SLO as a tool to respond to
community needs.
Support efforts by the Finance Department to maximize federal and state reimbursement of City funds
for response to the 2023 storms. Continue focusing on Emergency Preparedness, responses to future
storms, and ongoing recovery efforts from the 2023 storms that are now programed in the City’s CIP.
Implement sustainable transportation objectives from the Short‐Range Transit Plan and the Active
Transportation Plan including increasing frequency and service of transit, as well as trail, pedestrian, and
bicycle improvements and street enhancements to uphold traffic safety.
Increase department’s public engagement, marketing, education and noticing through purposeful, multi‐
channel outreach efforts to advance the City’s Major City Goals.
Support and prioritize employee development and growth by investing time in the training, development
and onboarding of new and transitioning employees. Develop an implementation plan for the Employee
Engagement Survey feedback focused on training and onboarding.
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.
Financial Plan Page 151 Page 671 of 994
Operating Budget Public Works
2023-24
Actual
2024-25
Projected
2025-26
Target
2026-27
Target
Measure: Pavement Condition Index 73 73 70 70
Measure: Bicycle netw ork in total miles (Class
I/II/III/IV)
14.6/31.0/
25.1/2.8
14.6/31.0/2
4.9/3.0
14.6/28.6/2
4.9/5.4
14.6/26.2/
26.9/7.8
Measure: Street miles maintained 143 144 144 144
Measure: Citywide fatal and severe injury crashes
(latest annual total/5-year running average)20 / 19.6 18 / 17.6 16 / 15.9 15 / 14.3
Objective: Enhance safe and efficient transportation
Strategic Goal: Proactively enhance safety by providing a system of safe, reliable and well-maintained
roadways, sidewalks, traffic signals and streetlights
Notes: PCI tends to hover around 73, but the staff target is a minimum PCI of 70.
Notes:Based on projects already funded and on schedule for construction in these years and projects
anticipated to be funded in 2025-27 Financial Plan based on Draft CIP as of March 2025.
Notes:FY 2023-24 values based on the latest availble collision data set (2019-2023). Projected values for
FY 2024-25 and future years are estimated based on an 10% reduction achieved per year.
Notes: About 1 mi will be added with Avila Ranch Phase 1
Measure: Annual SLO Transit ridership 575,255 625,000 663,900 734,182
Notes: FY 2024-25 based on actual ridership through first 6 months of fiscal year. FY 2025-26 and FY
2026-27 targets are based on the draft Short-Range Transit Plan projections.
Objective: Encourage sustainable transportation
Strategic Goal: Implement sustainable transportation objectives from the Short-Range Transit Plan and the
Active Transportation Plan including increasing frequency and service of transit, as well as trail,
pedestrian, and bicycle improvements and street enhancements to uphold traffic safety.
Financial Plan Page 152 Page 672 of 994
Operating Budget Public Works
2023-24
Actual
2024-25
Projected
2025-26
Target
2026-27
Target
Measure:Public Works Maintenance Division Ask
SLO requests addressed 1,571 1,660 1,660 1,660
Measure: # of trees maintained 13,429 13,479 13,579 13,679
Notes: The urban forest number of managed trees has been aligned with the Public Works Maintenance
Division scope of services. Many trees in the City's open space have been removed from the Urban Forest
Services maintenance metrics as these trees are maintained by the Parks and Recreation Department's
Ranger Services Program. The program will target 100 new tree plantings annually with young tree care
provided by volunteers or community partners.
Notes: Projected FY 2024-25 value is based on average daily volume of Maintenance requests. This
number is challenging to forecast, but is not expected to decrease as increasing numbers of residents use
Ask SLO.
Objective: Effectively manage City assets
Strategic Goal: Provide core services to the community with particular focus on Enhanced Dow ntown
Maintenance and providing maintenance services for recently constructed development projects that are
ready to be assumed into the City’s inventory for maintenance; continue to use Ask SLO as a tool to
respond to community needs.
Financial Plan Page 153 Page 673 of 994
Operating Budget Utilities
UTILITIES DEPARTMENT
Mission Statement
Ensuring safe, reliable, and essential utilities service.
About the Department
The Utilities Department provides water and wastewater services to the City of San Luis Obispo and is
responsible for the administration, billing, customer service, operation, maintenance, design, inspection,
and construction of the City's water and wastewater‐related infrastructure. Additionally, the department
also manages the City’s Solid Waste and Recycling Program and administers the City’s stormwater
compliance program.
As a part of these services, the Utilities Department manages two Enterprise Funds (Water and Sewer),
an Agency Fund (Whale Rock), and the Solid Waste and Recycling and Stormwater programs, which are
accounted for within the City’s General Fund. The Solid Waste and Recycling budget is supported by AB
939 and Franchise Fee funding, both of which are restricted to waste diversion activities. The Whale Rock
Fund is managed by the City, but under the governance of the Whale Rock Commission, which is
comprised of the City of San Luis Obispo, California Polytechnic State University (Cal Poly), and California
Men’s Colony (CMC) representatives. The City’s portion of staffing and operational expenses and capital
project contributions for Whale Rock operations are budgeted within the Water Fund’s Source of Supply
budget. The Department is responsible for ensuring the financial sustainability and regulatory compliance
of all of these operations, optimizing resource allocation, and supporting long‐term infrastructure
planning for utilities services.
Budget at a Glance (All Funds)
Actuals Budget Financial Plan
Utilities FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 12,775,184 13,784,332 14,143,565 14,749,345
YoY Change 8% 3% 4%
Other Operating Expenditures 18,204,739 21,783,645 26,826,287 22,986,577
YoY Change 20% 23%‐14%
Total 30,979,923 35,567,978 40,969,852 37,735,922
YoY Change 15% 15%‐8%
Financial Plan Page 154 Page 674 of 994
Operating Budget Utilities
General Fund Summary
Fiscal Analysis
The Utilities Department oversees the Solid Waste and Recycling and Stormwater budgets, which are
managed within the City’s General Fund. During the 2025‐27 Financial Plan, staffing budgets remain fairly
consistent with slight changes due to standard staffing changes such as retirements, anticipated salary
raises, and retirement and Medicare contributions. Operating Expenditures significantly decrease in FY
2025‐26 due to the City’s Stormwater and Flood Control operations being separated out during the next
financial plan. Flood control operations are managed by the City’s Public Works department.
Significant Operating Budget Changes
No significant operating budget changes are recommended within the General Fund.
Water and Sewer Enterprise Funds
As Enterprise Funds, the City’s Water and Sewer Funds are primarily supported by revenue collected
from water and sewer rates. Therefore, the City’s Water and Sewer Funds are not expected to
experience the same constraints over this next Financial Plan as the City’s General Fund. To ensure the
continued delivery of safe and reliable water and sewer services for years to come, it is crucial that these
funds continue to make strategic investments in operations, maintenance, and capital improvements. To
meet these needs, significant operating budget changes (SOBCs) have been proposed and incorporated
into the Water and Sewer Fund budgets. Consequently, these funds do not have flat non‐staffing
operating budgets. Ongoing investments in equipment, infrastructure, and regulatory compliance are
essential to maintaining the community’s water and sewer systems and supporting long‐term
operational and financial sustainability.
Actuals Budget Financial Plan
Utilities FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 1,200,977 1,198,178 1,182,122 1,232,122
YoY Change 0%‐1% 4%
Other Operating Expenditures 451,330 410,749 199,541 198,090
YoY Change ‐9%‐51%‐1%
Total 1,652,306 1,608,927 1,381,663 1,430,212
YoY Change ‐3%‐14% 4%
Financial Plan Page 155 Page 675 of 994
Operating Budget Utilities
Water Fund Summary
Fiscal Analysis ‐ Revenue
The increase between FY 2024‐25 and 2025‐26 and then decrease between FY 2025‐26 and 2026‐27 is
primarily due to a majority of Prop 1B grant revenues for a groundwater project being anticipated to be
received during FY 2025‐26. Water Sales and Base Charges are also anticipated to increase with proposed
rate increases during both FY 2025‐26 and 2026‐27, as well as a slight increase in projected customer
growth. FY 2023‐24 actuals appear higher than the FY 2024‐25 budget, as investment interest revenue is
budgeted conservatively to remain fiscally responsible due to potential market variability. Lastly, revenue
for miscellaneous penalties (customer late charges) and credit collections have been adjusted to better
reflect historical actuals.
Fiscal Analysis ‐ Expenditures
Overall, the Water Fund staffing and operating budgets will have a significant increase during FY 2025‐26
due to the City’s contributions for operations, maintenance, and capital projects for the City's three
surface water reservoirs, budgeted for under the Water Source of Supply budget. Because the expenses
for capital projects are included, operating expenditures for the City’s Water Source of Supply budget can
Actuals Budget Financial Plan
Water Fund FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Water Sales & Base Charges 26,356,629 28,428,148 30,057,771 31,884,916
YoY Change 8%6%6%
Other Revenue
42112‐Other City Licenses & Permits 41,580 ‐ 25,000 ‐
43201‐Miscellaneous Penalties 129,728 118,000 130,000 130,000
44101‐Interest on Investment 1,207,560 50,000 50,000 50,000
44107‐Investment FMV Adjustment 551,555 ‐ ‐ ‐
44305‐Damage to City Property 32,475 ‐ ‐ ‐
44306‐Credit Collections 7,331 14,000 5,000 5,000
44310‐Miscellaneous Revenue 58,849 20,000 20,000 20,000
45204‐Prop 1B Revenue ‐ ‐ 4,095,680 62,606
45211‐Other State Grants 752,267 ‐ ‐ ‐
46102‐Development Review Fees 34,943 26,000 26,000 26,000
47003‐Miscellaneous 46,005 ‐ ‐ ‐
Total Revenue 29,218,924 28,656,148 34,409,451 32,178,522
YoY Change ‐2% 20%‐6%
Actuals Budget Financial Plan
Utilities FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 5,429,211 5,957,659 6,214,757 6,499,929
YoY Change 10% 4% 5%
Other Operating Expenditures 12,711,934 16,446,611 20,859,920 17,203,984
YoY Change 29% 27%‐18%
Total 18,141,145 22,404,271 27,074,677 23,703,912
YoY Change 23% 21%‐12%
Financial Plan Page 156 Page 676 of 994
Operating Budget Utilities
vary significantly from year to year. Overall, 88% of the increase in total expenditures between FY 2024‐
25 to FY 2025‐26 can be attributed to increases in the City’s contribution for capital projects for the three
reservoirs with the majority of the increase related to the Salinas Dam Access Road Repair project.
Although the County of San Luis Obispo manages the Salinas Reservoir, the City is the only utility that
receives water from the reservoir and therefore, must pay for the project. However, the project is
expected to be reimbursable by FEMA/CalOES which would cover 93.75% of the project total making the
net cost to the City $250,000. Should reimbursement for the project not be received, Staff would have to
re‐evaluate the Water Fund Capital Improvement Plan and likely recommend deferral of other planned
projects. Staffing costs for the Water Fund increase to accommodate anticipated staffing and benefit
increases. Significant funding request changes for the Water Fund, including those for additional staffing
changes and the Salinas Dam Road Repair project, are included in the table below.
Financial Plan Page 157 Page 677 of 994
Operating Budget Utilities
Significant Operating Budget Changes
Financial Plan Page 158 Page 678 of 994
Operating Budget Utilities
Long‐term Forecast
Water Fund Five‐Year Forecast
(In Thousands)
(A)
Actual
2023‐24
(B)
Budgeted
2024‐25
(C)
Financial Plan
2025‐26
(D)
Financial Plan
2026‐27
(E)
Projected
2027‐28
(F)
Projected
2028‐29
1 Revenues
2 46102‐Development Review Fees 34,943$ 26,000$ 26,000$ 26,000$ 26,000$ 26,000$
3 46701‐Sales to Cal Poly 1,203,461$ 1,183,946$ 1,249,069$ 1,317,761$ 1,383,649$ 1,452,832$
4
46702, 46714, 46715, 46716, 46717, 46718,
and 46719 ‐Water Sales 16,886,267$ 19,045,319$ 18,980,886$ 20,185,033$ 21,363,839$ 22,611,488$
5 46703‐Utilities Base Charges 6,989,566$ 6,711,653$ 8,448,140$ 8,984,090$ 9,508,761$ 10,064,072$
6 46704‐Reclaimed Water Sales 1,009,031$ 1,161,104$ 1,052,820$ 1,061,243$ 1,114,305$ 1,170,020$
7 46708‐Utilities Setup Fees 194,009$ 261,694$ 160,000$ 160,000$ 160,000$ 160,000$
8 46709‐Other Utilities Charges ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
9 46712‐Low Income Subsidy (20,474)$ (100,000)$ (100,000)$ (100,000)$ (100,000)$ (100,000)$
10 46713‐Cal Poly Capacity & Resilience 233,025$ 263,433$ 266,856$ 276,789$ 286,315$ 296,317$
11 46799‐COVID Rate Relief Program (138,255)$ ‐$ ‐$ ‐$ ‐$ ‐$
12 Total Charges for Services 26,391,572$ 28,553,148$ 30,083,771$ 31,910,916$ 33,742,869$ 35,680,729$
13 Total Other Revenue1 3,026,221$ 3,333,734$ 4,325,680$ 4,017,606$ 9,435,000$ 205,000$
14 Total Impact Fees2 2,643,232$ 800,000$ 800,000$ 800,000$ 800,000$ 800,000$
15 Total Revenue 32,061,026$ 32,686,882$ 35,209,451$ 36,728,522$ 43,977,869$ 36,685,729$
16 Expenditures
17 Total Salaries and Benefits 5,264,371$ 5,953,053$ 6,214,757$ 6,499,929$ 6,845,210$ 7,051,690$
18 CalPERS Additional Discretionary Payment 164,840.00$ 245,418.0$ 164,840$ 164,840$ 164,840$ 164,840$
19 Total Operating 12,711,934$ 16,713,083$ 20,859,920$ 17,203,984$ 17,759,293$ 16,122,438$
20 Total Capital Asset Expenditures 8,189,987$ 24,006,057$ 8,265,632$ 5,029,168$ 11,742,428$ 5,970,519$
21 Total Debt Service Expenditures3 1,742,901$ 1,868,807$ 1,865,911$ 1,855,405$ 1,854,858$ 2,453,348$
22 Total General Government Expenditures 2,918,361$ 2,947,417$ 2,819,038$ 2,959,990$ 3,107,989$ 3,263,389$
23 Total Expenditures 30,992,394$ 51,733,835$ 40,025,257$ 33,548,475$ 41,474,618$ 35,026,223$
24 Change in Financial Position
25 Working Capital ‐ Beginning 40,261,007$ 43,032,553$ 22,282,686$ 17,267,955$ 20,255,767$ 22,759,019$
26
Net Revenues
(Revenues minus Expenditures)1,068,632$ (19,046,953)$ (4,815,806)$ 3,180,046$ 2,503,252$ 1,659,507$
27 Working Capital ‐ Year End 43,032,553$ 22,282,686$ 17,267,955$ 20,255,767$ 22,759,019$ 24,368,526$
28 Operating Reserve (20%) 4,560,481$ 5,545,556$ 6,391,710$ 5,742,308$ 5,946,438$ 5,811,141$
29 Rate Stabilization (10%) 2,608,832$ 2,810,202$ 2,973,092$ 3,154,813$ 3,337,055$ 3,529,841$
30 Other Reserves4 175,656$ 175,656$ 175,656$ 175,656$ 175,656$ 175,656$
31 Unreserved Working Capital ‐ Year End 35,687,583$ 13,751,272$ 7,727,498$ 11,182,990$ 13,299,870$ 14,851,888$
NOTES AS NECESSARY
1 Other revenue includes grant revenue and long‐term debt proceeds. Grant proceeds for the Prop 1B Groundwater project are included in FY 26 and FY 27; anticipated
FEMA reimbursements for the Salinas Dam Access Road repairs are included in FY 27; debt proceeds for a 30" pipeline replacement on Santa Rosa is included in FY 28; and
debt proceeeds for the T3 Water Storage Tank Replacement are included in FY 30.
2 Transfers occur after the close of the fiscal year. Amount shown for FY 24 are for the fees collected during FY 24, but were transferred during FY 25.
3 The City's contributions to Nacimiento debt payments are budgeted for as an Operating Expenditure within the Water Source of Supply budget.
4 Includes CalPERS Unfunded Liability Payment.
Financial Plan Page 159 Page 679 of 994
Operating Budget Utilities
The forecast above reflects the Water Fund’s anticipated financial position, including Significant Operating
Budget Changes. To address nationwide cost increases and upcoming capital improvement projects that
drive water rate increases, the Department has been focusing on an approach to supplement ratepayer
funds through the utilization of grant funding. Over the past seven years, the Water Fund has secured
over $14.5 million in grants and alternative funding and has recently applied for an additional $2 million
for projects that improve resiliency for the community while also decreasing long‐term operating costs.
The Water Treatment Plant Tesla Battery Pack and the Groundwater Contamination Remediation Project
were both grant‐funded and provide long‐term operational cost decreases by reducing electricity usage
and allowing for electricity to be utilized during off‐peak periods for treatment operations. These projects,
amongst others, focus on utilizing alternative funding sources to stabilize or decrease costs that otherwise
would drive additional annual rate increases.
In addition to these measures, the Department has been exploring opportunities to sell surplus water
supplies that the City is unable to use each year pursuant to policy 1.13.2 of the Land Use Element of the
City’s General Plan. Surplus water sales programs include the potential to sell surplus recycled water and
surplus non‐potable water from Nacimiento Lake. These water sales programs could result in additional
revenue for the Department without compromising long‐term water supply sustainability. However,
because surplus water sales have not been negotiated and significant additional work is required to
finalize any such agreements, the forecast does not include any projected revenue from potential sales.
Sewer Fund
Fiscal Analysis ‐ Revenue
Actuals Budget Financial Plan
Sewer Fund FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Service Charges 20,196,460 20,596,900 21,558,825 23,110,050
YoY Change 2%5%7%
Other Revenue
43201‐Miscellaneous Penalties 129,729 118,000 130,000 130,000
44301‐Sale of Surplus Property 2,803 ‐ ‐ ‐
43303‐Administrative Citations ‐ Utilties 3,291 ‐ ‐ ‐
44101‐Interest on Investment 1,768,426 50,000 50,000 50,000
44107‐Investment FMV Adjustment 824,227 ‐ ‐ ‐
44305‐Damage to City Property 783 ‐ ‐ ‐
44306‐Credit Collections 7,331 14,000 5,000 5,000
44310‐Miscellaneous Revenue 756 20,000 25,000 25,000
45211‐Other State Grants 895,814 ‐ ‐ ‐
45402‐Other Grants/Subventions 20,183 ‐ ‐ ‐
47003‐Miscellaneous 42,151 ‐ ‐ ‐
Total Revenue 23,891,953 20,798,900 21,768,825 23,320,050
YoY Change ‐13%5%7%
Financial Plan Page 160 Page 680 of 994
Operating Budget Utilities
Similar to the Water Fund, the decrease in sewer revenue between FY 2024‐25 actuals and 2025‐26
budgeted values is mostly attributed to investment interest revenue being budgeted conservatively to
remain fiscally cautious due to potential market volatility. FY 2023‐24 also included grant revenue for the
Water Resource Recovery Facility (WRRF) project that was not included in the FY 2024‐25 budget, as the
project was anticipated to be completed before FY 2024‐25. During both FY 2025‐26 and 2026‐27, Sewer
Service Charges are anticipated to increase with proposed rate increases, as well as due to a slight increase
in projected customer growth. Rate increases were higher than anticipated for the next two years due
primarily to a significant loss in revenue from sales to California Polytechnic State University (Cal Poly).
This is discussed more under the Sewer Fund’s Long Term Forecast section. Lastly, revenue for
miscellaneous penalties (customer late charges) and credit collections have been adjusted to better
reflect historical actuals.
Fiscal Analysis ‐ Expenditures
Overall, the Sewer Funds’ staffing and operating expenditures increased 8% in FY 2025‐26 compared to
FY 2024‐25 and then stabilized for FY 2026‐27 with a slight decrease for FY 2026‐27 compared to FY 2025‐
26. The majority of the increased expenditure costs in FY 2025‐26 are attributed to additional funding to
support the City’s new Water Resource Recovery Facility (WRRF). These include funding needs for
regulatory compliance, such as the one‐time request for funding to conduct a Local Limits Study required
by the Regional Water Quality Control Board (RWQCB) and Environmental Protection Agency (EPA) to
establish new wastewater discharge limits for industrial users based on the updated WRRF treatment
capacity and modified discharge permit limits. Additional funding includes new plant needs arising from
the facility’s upgraded infrastructure, increased electrical usage, specialized maintenance, chemical
requirements, instrumentation costs, as well as one‐time requests for additional legal service funding to
navigate complex regulatory challenges. Regulatory fees and compliance costs have also increased due to
new permit requirements and stricter environmental monitoring and funding for additional biosolids
disposal due to increased biosolids production and increased costs for transportation and third‐party
treatment. The primary driver for upgrading and reconfiguring the facility was new State‐mandated
regulatory requirements. Significant funding request changes, including those for the additional WRRF
expenses, are included in the table below.
Actuals Budget Financial Plan
Utilities FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 5,467,874 5,910,888 6,015,856 6,270,139
YoY Change 8% 2% 4%
Other Operating Expenditures 3,941,034 4,015,570 4,746,764 4,571,635
YoY Change 2% 18%‐4%
Total 9,408,908 9,926,458 10,762,621 10,841,774
YoY Change 6% 8% 1%
Financial Plan Page 161 Page 681 of 994
Operating Budget Utilities
Significant Operating Budget Changes
2025‐26 2026‐27
Total
Expense
Other
Funding
Sources
Sewer Fund
Contribution
Total
Expense
Other
Funding
Sources
Sewer Fund
Contribution
1 Funding for customer facing improvements to
office area.
20,500 10,250 10,250 ‐ ‐ ‐ One ‐Time
2 Funding for Water and Wastewater Rate Study
and Restructure Study.*
85,000 42,500 42,500 ‐ ‐ ‐ One ‐Time
3 Funding for a Local Limits Study.130,000 ‐ 130,000 ‐ ‐ ‐ One ‐Time
4Add 1.00 regular full‐time FTE Utilities
Engineering Technician.
117,662 58,831 58,831 118,468 59,234 59,234 Ongoing
5Add 0.25 FTE Utility Billing Assistant (increase
0.75 FTE position to full‐time).
18,282 9,141 9,141 19,055 9,527 9,528 Ongoing
6 Funding for contract position to support
Cityworks integration in FY 2026‐27.
‐ ‐ ‐ 139,197 69,599 69,598 One‐Time
7 Funding for Wastewater Intern.65,055 ‐ 65,055 67,806 ‐ 67,806 Ongoing
8 Funding for Wastewater legal services to
support implementation of regulatory changes
in wastewater division programs.
60,000 ‐ 60,000 35,000 ‐ 35,000 One‐Time
9 Funding for Sewer Fund strategic staffing plan.‐ ‐ ‐ 27,000 ‐ 27,000 One‐Time
10 Funding for Water Distribution and
Wastewater Collections staff training to obtain
commercial driver's licenses.
20,000 10,000 10,000 20,000 10,000 10,000 Ongoing
11 Funding for increased biosolids hauling and
disposal services at the Water Resource and
Recovery Facility.
276,630 ‐ 276,630 301,630 ‐ 301,630 Ongoing
12 Funding for modified Water Resource
Recovery Facility program updates.**
252,000 ‐ 252,000 245,700 ‐ 245,700 Ongoing
13 Funding for increased Water Resource
Recovery Facility regulatory requirements and
permits.
44,450 ‐ 44,450 25,428 ‐ 25,428 Ongoing
14 Funding for consultant expense to conduct an
impact fee and infrastructure finance program
analysis and impact fee study update.
30,000 ‐ 30,000 ‐ ‐ ‐ Ongoing
15 1,119,579 130,722 988,857 999,284 148,360 850,924
ID SOBC Description One‐Time/
Ongoing
Financial Plan Page 162 Page 682 of 994
Operating Budget Utilities
Long‐Term Forecast
The Sewer Fund’s Long Term Forecast reflects the anticipated financial position, including recommended
Significant Operating Budget Changes and proposed rate increases of 6.5% for both FY 2025‐26 and 2026‐
27. A key driver for the higher‐than‐anticipated rate increases is the significant decrease in anticipated
sewer revenue from California Polytechnic State University (Cal Poly). The University is building a new
wastewater treatment facility on campus and will begin treating a significant portion of its wastewater.
Projected revenues are based on the projected flows provided by the University.
Sewer Fund Five‐Year Forecast
(In Thousands)
(A)
Actual
2023‐24
(B)
Budgeted
2024‐25
(C)
Financial Plan
2025‐26
(D)
Financial Plan
2026‐27
(E)
Projected
2027‐28
(F)
Projected
2028‐29
1 Revenues
2 46102‐Development Review Fees 30,640$ 26,000$ 26,000$ 26,000$ 26,000$ 26,000$
3 46701‐ Sales to Cal Poly1 1,279,919$ 1,246,313$ 367,053$ 407,572$ 340,578$ 326,609$
4 46703‐ Utilities Base Charges 5,523,236$ 5,208,612$ 6,244,610$ 6,703,713$ 7,196,570$ 7,725,662$
5
46705, 46720, 46721, and 46722‐ Sewer
Service Charges 13,090,223$ 13,835,916$ 14,303,628$ 15,355,231$ 16,484,148$ 17,696,062$
6 46708 ‐ Utilities Setup Fees 198,146$ 60,000$ 160,000$ 160,000$ 160,000$ 160,000$
7 46709‐ Other Utilities Charges ‐$ 1,000$ ‐$ ‐$ ‐$ ‐$
8 46712‐Low Income Subsidy (16,464)$ (100,000)$ (100,000)$ (100,000)$ (100,000)$ (100,000)$
9 46713‐ Cal Poly Capacity & Resilience ‐$ 472,534$ 472,534$ 472,534$ 472,534$ 472,534$
10 Total Charges for Services 20,105,699$ 20,750,375$ 21,473,825$ 23,025,050$ 24,579,830$ 26,306,867$
11 Total Other Revenue2 19,139,782$ 15,287,000$ 295,000$ 295,000$ 295,000$ 295,000$
12 Total Impact Fees3 943,559$ 600,000$ 600,000$ 600,000$ 600,000$ 600,000$
13 Total Revenue 40,189,041$ 36,637,375$ 22,368,825$ 23,920,050$ 25,474,830$ 27,201,867$
14 Expenditures
15 Total Salaries and Benefits 5,298,455$ 6,208,914$ 6,015,856$ 6,270,139$ 6,539,419$ 6,735,602$
16 CalPERS Additional Discretionary Payment 169,419$ 250,875$ 169,419$ 169,419$ 169,419$ 169,419$
17 Total Operating 3,941,034$ 4,220,747$ 4,746,764$ 4,571,635$ 4,684,170$ 4,840,412$
18 Total Capital Asset Expenditures 20,049,934$ 37,877,750$ 8,033,141$ 6,877,168$ 4,142,524$ 4,566,041$
19 Total Debt Service Expenditures 6,141,209$ 7,005,933$ 7,098,607$ 7,090,097$ 7,088,453$ 7,086,939$
20 Total General Government Expenditures 3,104,155$ 3,290,250$ 3,140,155$ 3,297,163$ 3,462,021$ 3,635,122$
21 Total Expenditures 38,704,207$ 58,603,595$ 29,034,523$ 28,106,202$ 26,086,006$ 27,033,535$
22 Change in Financial Position
23 Working Capital ‐ Beginning 49,346,787$ 53,797,920$ 28,865,401$ 21,944,099$ 17,430,569$ 16,769,392$
24
Net Revenues
(Revenues minus Expenditures) 1,484,834$ (21,966,219)$ (6,665,698)$ (4,186,151)$ (661,177)$ 168,331$
25 Working Capital ‐ Year End 53,797,920$ 28,865,401$ 21,944,099$ 17,430,569$ 16,769,392$ 16,937,724$
26 Operating Reserve (20%)3,730,854$ 4,145,169$ 4,251,397$ 4,311,282$ 4,388,697$ 4,493,499$
27 Rate Stabilization (5%) 994,669$ 1,014,542$ 1,045,765$ 1,123,326$ 1,201,065$ 1,287,417$
28 Other Reserves4 6,087,166$ 6,087,166$ 6,087,166$ 6,087,166$ 6,087,166$ 6,087,166$
29 Unreserved Working Capital ‐ Year End 42,985,231$ 17,618,524$ 10,559,771$ 5,908,795$ 5,092,465$ 5,069,642$
NOTES AS NECESSARY
1 Sewer revenue from Cal Poly is expected to decrease when the University brings its on‐campus wastewater treatment plant online. Projections are based on
the total annual volumes projected to be delivered to the City, as provided by the University.
2 Other revenue includes grant revenue and long‐term debt proceeds. Delays with the WRRF project resulted in $15M of debt proceeds to be delayed to FY 25.
3 Transfers occur after the close of the fiscal year. Amount shown for FY 24 are for the fees collected during FY 24, but were transferred during FY 25.
4 Includes CalPERS Unfunded Liability Payment and SRF loan payments.
Financial Plan Page 163 Page 683 of 994
Operating Budget Utilities
To address ongoing expenses related to project deferrals and inflation, staff have identified the following
key areas of focus: pursuing grants, improving operations, and exploring infrastructure replacement
alternatives. Over the past seven years, the Sewer Fund has received over $7 million in grants and
alternative funding sources, such as loan forgiveness, to fund capital projects that would have otherwise
relied on ratepayer contributions. The City has also applied for over $5 million of Inflation Reduction Act
funding associated with work completed during the WRRF upgrade. If received, this could be used to offset
funding that would otherwise be collected by rates or to support additional needed projects. If this
funding is not awarded, the current CIP schedule will remain as forecasted. The Department is also
focusing on capital planning projects, such as the Wastewater Collection System Infrastructure Renewal
Strategy (long‐range plan) analysis, which allows the department to be proactive in infrastructure
maintenance and replacement. Lastly, once the new WRRF facility stabilizes post‐construction, staff will
be able to evaluate opportunities to further optimize processes to reduce operational expenditures and
maximize the utilization of onsite biogas for energy production.
Financial Plan Page 164 Page 684 of 994
Operating Budget Utilities
Department Programs
Financial Plan Page 165 Page 685 of 994
Operating Budget Utilities
Financial Plan Page 166 Page 686 of 994
Operating Budget Utilities
Financial Plan Page 167 Page 687 of 994
Operating Budget Utilities
Opportunities and Challenges
The Utilities Department continues to focus on providing essential services while planning for and
delivering major capital improvement and long‐term planning projects. The Department continues to
pursue grants and alternative funding sources to fund infrastructure and sustainability initiatives.
Technology upgrades, such as the implementation of Advanced Metering Infrastructure (AMI) will allow
the Department to enhance operational efficiency while strengthening customer service for the
community.
Several Capital Improvement Projects aimed at enhancing infrastructure and operational efficiencies will
occur over the next two years. Key projects include but are not limited to, construction for new
groundwater wells to bring groundwater online to ensure a reliable water supply, implementing AMI,
completing the construction of the Water Resource Recovery Facility (WRRF) and optimizing operation of
the new facility. Additionally, the Department will continue efforts, such as the private sewer lateral offset
program, to accommodate growth while addressing capacity issues in the wastewater collection
(conveyance) system and controlling treatment costs at the WRRF associated with high flows due to inflow
and infiltration. The implementation of SB1383 regulations for solid waste and recycling compliance will
also remain a key focus during the upcoming financial plan.
Challenges continue to be rising costs, maintaining and replacing aging infrastructure, increased
regulations, and potential financial constraints. While inflationary costs have begun to stabilize, the
Department continues to identify increased efficiencies and new ways of doing business to manage
increasing costs to ratepayers. Planning remains essential in maintaining reliability and financial stability.
The Department is also working to streamline training programs for onboarding new staff, which will be
helpful in addressing the high amount of turnover realized across the City with the modern workforce.
Filling open positions and planning for anticipated retirements will continue to be a challenge that the
Department will face over the next two years.
Major City Goal Contributions
In addition to safeguarding public health through safe and reliable utilities services, the Utilities
Department also supports the City’s goals of sustainability, focused planning, infrastructure resiliency, and
fiscal responsibility. The Departments core services and daily operations advance climate action by
promoting water conservation, waste diversion, and sustainable energy use. Investments in pipeline
upgrades, leak detection, and water and wastewater treatment ensure reliable infrastructure while
providing high quality and reliable water and sewer services.. Strategic financial management of the Water
and Sewer Funds keeps utility services sustainable without overburdening rate payers. In addition to these
core services, the specific Major City Goals the Utilities Department will be addressing during the 2025‐
27 Financial Plan include:
Ensure public spaces, roads, and utilities support future growth and development:
o Complete the WRRF Upgrade Project
Strengthen community resilience through emergency preparedness, community networks, and
planning efforts:
o Conduct a study session to consider options for funding stormwater and / or creek
maintenance and flood preparedness in support of CASE programs
Continue implementation of the Climate Action Plan (CAP) and Lead by Example (LBE) Work
Programs:
Financial Plan Page 168 Page 688 of 994
Operating Budget Utilities
o Partner with the Integrated Waste Management Authority (IWMA) to develop and
distribute waste education materials to HOAs and property managers, with a focus on
food waste diversion in high‐turnover multi‐family complexes and mobile home
communities.
2025‐27 Department Goals
The Department’s strategic priorities for the 2025‐27 Financial Plan are intended to support the
advancement of the City’s overall objectives tied to Major City Goals, Department Strategic Plans, and
other priorities that may arise. These goals are in addition to ongoing services described in the
‘Department Programs’ section above.
Strategic Goal(s)
1) Continue to pursue grant funding for all funds and innovative strategies to mitigate rate increases
and ensure continued affordability.
2) Improve resiliency in water and sewer programs to ensure continued service delivery through
emergency planning, infrastructure maintenance, and expansion of source water supplies.
3) In coordination with the Community Development Department, continue to optimize water and
wastewater systems to facilitate the City’s housing goals.
4) Continue to partner with the IWMA to provide education and outreach to the community to
increase waste diversion and maintain regulatory compliance with State legislation.
5) Develop strategies for Departmental efficiencies and continue to explore new ways of doing
business, reducing ongoing operational costs and capital delivery costs while exploring
supplemental revenue streams to reduce the rate burden on the community.
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.
2023‐24
Actual
2024‐25
Projected
2025‐26
Target 2026‐27 Target
Measure: Sanitary Sewer Overflows per 100 miles of
sewer publicly‐owned sewer main 1 *3 0 0
Measure: Breaks/leaks per 100 miles of water main 1 4 <13.4 <13.4
Objective: Maintain and manage infrastructure, assets, and facilities responsibly and transparently.
Strategic Goal: Public Stewardship
Notes: *Includes impacts from private infrastructure.
Notes: Breaks/leaks per 100 mile performance measure targeted figures are derived from AWWA Utility
Benchmarking Median Figures.
Financial Plan Page 169 Page 689 of 994
Operating Budget Utilities
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Recycled Water Delivered (AF) 308.52 355 375 395
Measure: Number of customers who have setup an
online profile to view their real‐time water usage N/A 400 1,000 1,600
Notes: The City initiated its transition to Advanced Metering Infrastructure (AMI) in 2024 and the Utilities
Department aims to have all water meters and radios upgraded to AMI ‐capable technology in 2027.
Notes: n/a
Objective: Provide the Community with High Quality and Reliable Service
Strategic Goal: Public Service
2023‐24
Actual
2024‐25
Projected
2025‐26
Target
2026‐27
Target
Measure: Minimize Customer Shut‐Off for Nonpayment 268 440 <400 <400
Measure: Number of water/sewer customers enrolled
in the customer assistance program (low ‐income
program).
239 415 465 500
Objective: Enhance Accessibility and Equity in Services
Strategic Goal: Public Service
Notes: n/a
Notes: During FY 2023‐24, 3 months of shutoffs were canceled due to extreme weather, delayed meter
readings, and impacted workloads. The number of shutoffs during FY 2024‐25 is comparable to FY 2022‐23
given the relative increase in number of customers.
Financial Plan Page 170 Page 690 of 994
Operating Budget Non‐Departmental
NON‐DEPARTMENTAL BUDGET
About the Program
The Non‐Departmental Program accounts for indirect Citywide costs not clearly linked to individual
departmental operating programs or projects. This budget is managed by the Finance Department, which
is responsible for disbursing the allocated budget in coordination with various departments, according to
established policies.
Budget at a Glance
Actuals Budget Financial Plan
Non‐Departmental FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 58,103 793,338 1,533,091 2,586,494
YoY Change 1265%93% 69%
Other Operating Expenditures 348,419 431,700 868,603 876,831
YoY Change 24%101% 1%
Total 406,522 1,225,051 2,401,696 3,463,326
YoY Change 201%96% 44%
Financial Plan Page 171 Page 691 of 994
Operating Budget Non‐Departmental
Fiscal Analysis
Expenditures are proposed to increase from FY 2024‐25 to FY 2025‐26 by $1,176,645 or 96%. Staffing is
projected to increase by $739,753 or 93%, driven by Council‐approved negotiating parameters for three
bargaining groups. Other Operating Expenditures are expected to increase by $436,903 or 101%, which
reflects several re‐allocations from other departments for items more properly accounted for in non‐
departmental. The Non‐Departmental budget has historically included funding for:
A staffing contingency for new labor agreements finalized after the budget was developed;
Ventures and Contingency funding for use at the City Manager’s discretion to support needs that
arise mid‐year;
Citywide postage and mailing supplies;
Citywide copier maintenance and supplies;
Citywide membership and conference fees for the League of California Cities; and
General Fund leave payouts.
Re‐allocations from other departments that drive the increase in the 2025‐27 Financial Plan include:
Funding for the City’s tuition reimbursement program (formerly included in Human Resources’
budget);
Funding for the lease of 994 Mill Street for Human Resources Department office space (formerly
included in Human Resources’ budget);
Contributions to other entities (including the City’s share of cost for the City/County Library and
the annual contribution to the Cal Poly Performing Arts Center), which are both managed by the
Administration and IT Department, but do not directly support the department’s operations
(formerly included in Administration and IT’s budget);
Funding for Citywide employee recognition and the Day of Welcome program for new employees
(formerly include in Human Resource’s budget);
Partially offsetting the increases noted above, a portion of the budget for credit card processing fees
attributable to business licensing fees was moved into the Finance Department’s budget, where charges
for actual fees incurred will be recorded.
In order to ensure that overall budgets did not increase, the reallocations into the non‐departmental
program resulted in equal reductions to the previously responsible department’s budget. The
reallocations noted above did not count towards budget reductions made by departments as a part of the
constrained base budget exercise for FY 2025‐26.
Significant Operating Budget Changes
No Significant Operating Budget Changes are recommended for the Non‐Departmental budget.
Financial Plan Page 172 Page 692 of 994
AVILA RANCH
COMMUNITY FACILITIES DISTRICT
Program Description
A Mello‐Roos Community Facilities District (CFD) was established and approved by City Council on October
24, 2017 (Resolution No 10844) pursuant to section 5.02.1 of the Avila Ranch Development Agreement.
The CFD boundaries are identical to that of the Avila Ranch Development project and located at the
northeast corner of Buckley Road and Vachell Lane and includes up to 720 dwelling units, 15,000 square
feet of office and retail, 18 acres of parks, 53 acres of open space, riparian corridors and farmed
agricultural land.
The primary function of the Avila Ranch CFD is a special financing mechanism which was established to
fund maintenance services, fire protection services, police protection services, and for construction of
facilities within the CFD boundaries. Special taxes are levied on developed parcels located in the
boundaries of the CFD through the San Luis Obispo County annual property tax levy which are used to
fund the annual costs required by the CFD.
Program Budget at a Glance
Revenue
Expenditures
Fiscal Analysis
The annual costs of the CFD are funded with two types of Special Taxes, the Authorized Services Special
Tax and the Authorized Infrastructure/Facilities Special Tax. The Services Special Tax is collected to fund
Actuals Budget Financial Plan
Avila Ranch CFD FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Tax Revenue 268,984 523,648 792,617 1,289,186
Total Revenue 268,984 523,648 792,617 1,289,186
YoY Change 95% 51% 63%
Actuals Budget Financial Plan
Avila Ranch CFD FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Authorized Expenditures 41,673 199,000 91,293 94,633
Transfers 17,085 110,814 234,122 337,373
Total Expenditures 58,758 309,814 325,415 432,006
YoY Change 427% 5% 33%
Financial Plan Page 173 Page 693 of 994
costs associated with Maintenance, Trash Service, Street Sweeping, Water Service, Sewer Service,
Electrical Service, Materials/ Supplies, Administration, Fire Protection and Police Protection. The Facilities
Special Tax is collected to fund costs associated with the purchase, construction, expansion, improvement
or rehabilitation of facilities required to serve the project.
Revenues are proposed to increase by $268,969 or 51% due to continued buildout of the Avila Ranch
Development Project which increases the number of parcels subject to the Special Taxes as permits are
issued. For FY 2025‐26 there is expected to be an additional 62 developed parcels which will be subject
to the Special Tax levy. In addition, the Services Special Tax levy is escalated for inflation by 4% annually
and the Facilities Special Tax levy is escalated for inflation by 2% annually, which is contributing to the
expected increase.
Expenditures are proposed to increase by $15,601 or 5% and can be attributed to the continued buildout
of the Avila Ranch Development Project. As new units are constructed and occupied, the demand for
operation and maintenance services on CFD facilities and the demand for Police and Fire services will be
increased. Therefore, because of the increased demand for services, the expected cost to provide those
services will also increase. In addition, a portion of the increase can be attributed to contracts which are
subject to annual inflation increases. There are no infrastructure facility items budgeted, therefore the
Facilities Special Tax levied will remain in the fund and will be expended as facility needs are identified in
future years.
Transfers Out are to the General Fund and represent the budgeted amount for City staff administration,
police protection services, and fire protection services.
Financial Plan Page 174 Page 694 of 994
BOYSEN RANCH
Program Description
Boysen Ranch consists of approximately 116 acres bounded by Los Osos Valley Road, Foothill Boulevard,
and O’Connor Way. In 2005, the City accepted and currently holds a series of conservation easements
that protect approximately 25 acres at the Boysen Ranch to mitigate for impacts to wetlands and waters
by the Home Depot, Costco, and other Irish Hills Plaza development projects on Los Osos Valley Road.
Boysen Ranch is part of the City’s designated greenbelt. The funding was set up as an endowment to fund
monitoring and maintenance of the restored wetland area.
Program Budget at a Glance
Revenue
Expenditures
Fiscal Analysis
Revenues are proposed to remain unchanged from the current year despite significantly outperforming
budget in the prior year due to lower interest rates earned on investments and a volatile market.
Expenditures are proposed to remain unchanged at $7,500.
Actuals Budget Financial Plan
Boysen Ranch FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Investment Income 18,353 7,500 7,500 7,500
Total Revenue 18,353 7,500 7,500 7,500
YoY Change ‐59%0%0%
Actuals Budget Financial Plan
Boysen Ranch FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Authorized Expenditures 9,135 7,500 7,500 7,500
Total Expenditures 9,135 7,500 7,500 7,500
YoY Change ‐18% 0% 0%
Financial Plan Page 175 Page 695 of 994
DOWNTOWN SLO BUSINESS
IMPROVEMENT DISTRICT
Program Description
The Downtown Business Improvement District (DBID) was established in 1975 as a parking and
promotions district for the City’s downtown area. As a special fee district, fees are collected from business
license holders operating within the designated area and revenue supports the operations of Downtown
SLO, a non‐profit organization. The City and Downtown SLO (DSLO) agreed by contract that DSLO would
provide various services for the economic, social, cultural, and environmental vitality and beautification
of downtown San Luis Obispo. The assessment is a special revenue and is administered through a separate
and distinct fund.
Program Budget at a Glance
Revenue
Expenditures
Fiscal Analysis
Revenues are proposed to decrease by $11,749 or 5% based on a conservative analysis of recently
observed results on assessment collections.
Expenditures are budgeted equal to expenditures. Should revenue exceed budget, the actual amount
collected will be transferred to DSLO.
Actuals Budget Financial Plan
Downtown FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Assessments 265,255 258,462 246,713 251,647
Total Revenue 265,255 258,462 246,713 251,647
YoY Change ‐3%‐5%2%
Actuals Budget Financial Plan
Downtown FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Authorized Expenditures 396,392 258,462 246,713 251,647
Total Expenditures 396,392 258,462 246,713 251,647
YoY Change ‐35%‐5% 2%
Financial Plan Page 176 Page 696 of 994
INSURANCE FUND
Program Description
The Insurance Fund and Risk Management Program aim to protect the organization through risk transfer,
risk control and risk avoidance. Safety in the workplace and in the community is promoted by minimizing
accidents, reducing liabilities and associated costs. The City maintains an Insurance Fund for the purpose
of paying its annual premiums for liability, workers’ compensation, special events, volunteer, property,
and other insurances needed to protect the City and to manage the fluctuations in claims‐related expense.
The Insurance Fund is managed by the Human Resources Department which runs the City’s Risk
Management Program.
Program Budget at a Glance
Revenue
Expenditures
Fiscal Analysis
Revenues are proposed to remain unchanged as the fund’s only revenue stream is a recurring transfer in
from the General Fund. It is expected that the annual transfer amount will need to increase in in future
years in order to build and maintain adequate reserves.
Expenditures are proposed to decrease by $141,701 or 2% in line with projected changes to insurance
premiums. The City has some flexibility over its premium costs as providers and self‐insurance limits can
be changed in order to balance premium savings with risk management.
Actuals Budget Financial Plan
Insurance FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Transfers in 6,407,630 6,000,000 6,000,000 6,000,000
Total Revenue 6,407,630 6,000,000 6,000,000 6,000,000
YoY Change ‐6%0%0%
Actuals Budget Financial Plan
Insurance Fund FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Workers Comp 1,605,230 2,610,281 2,069,183 2,355,887
Liability & Other 3,155,160 3,058,578 3,457,975 3,710,366
Total Expenditures 4,760,390 5,668,859 5,527,158 6,066,253
YoY Change 19%‐2% 10%
Financial Plan Page 177 Page 697 of 994
PUBLIC SAFETY EQUIPMENT
REPLACEMENT FUND
Program Description
The Public Safety Equipment Fund (PSEF) was created with the 2019‐21 Financial Plan to help budget and
forecast the replacement of Public Safety equipment that has expired or become damaged. The Fund
received an original seed amount in FY 2019‐20 and going forward, an annual allocation is made from the
General Fund. Budgeting annual amortized amounts set aside in this project account allows for crucial
public safety equipment to be replaced at scheduled intervals, which smooths out the annual
contribution, reducing the impact on the budget at time of replacement.
Program Budget at a Glance
Revenue
Expenditures
Fiscal Analysis
Revenues are proposed to decrease by $151,108 or 39% as one‐time funding from the 2023‐25 financial
plan to catch up for inflation on significant purchases including breathing apparatus and turnouts for Fire
and suppressors and rifle rated vests for Police was not continued.
Expenditures are proposed to decrease by $207,360 or 51% because only smaller asset replacements are
scheduled during the 2025‐27 Financial Plan.
Actuals Budget Financial Plan
Public Safety FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Transfers in 391,322 387,334 236,226 236,226
Total Revenue 391,322 387,334 236,226 236,226
YoY Change ‐1%‐39%0%
Actuals Budget Financial Plan
Public Safety FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Equipment Purchases 603,889 403,560 196,200 91,900
Total Expenditures 603,889 403,560 196,200 91,900
YoY Change ‐33%‐51%‐53%
Financial Plan Page 178 Page 698 of 994
SAN LUIS RANCH
COMMUNITY FACILITIES DISTRICT
Program Description
A Mello‐Roos Community Facilities District (CFD) was established and approved by City Council on April
16, 2019 (Ordinance No 1661) pursuant to section 5.02 of the San Luis Ranch Development Agreement
and located in the San Luis Ranch Specific Plan area. The boundaries of the CFD are identical to the San
Luis Ranch Specific Plan area and includes 131.4 acres approved for up to 577 dwelling units and
commercial development, a 200‐room hotel, 100,000 square feet of office space, 150,000 square feet of
retail space, 7.8 acres of parks/ open space, and 52.3 acres of farmed agriculture land.
The primary function of the San Luis Ranch CFD is a special financing mechanism in which municipal bonds
were issued to fund construction of required facilities to serve the project. The district is authorized to
issue up to $25,000,000 in bonds. There is currently a total of $19,380,000 bonds outstanding. Special
Taxes are levied on developed parcels through the San Luis Obispo County annual property tax levy which
are used to fund debt service payments for the bonds issued and other operational costs of the CFD.
Program Budget at a Glance
Revenue
Expenditures
Actuals Budget Financial Plan
San Luis Ranch CFD FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Tax Revenue 1,867,271 1,000,250 1,360,981 1,388,201
Total Revenue 1,867,271 1,000,250 1,360,981 1,388,201
YoY Change ‐46% 36%2%
Actuals Budget Financial Plan
San Luis Ranch CFD FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Authorized Expenditures 9,145 10,392 336,956 130,749
Transfers ‐ 26,530 207,243 142,826
Debt Service 911,650 949,450 946,700 964,200
Total Expenditures 920,795 986,372 1,490,899 1,237,774
YoY Change 7% 51%‐17%
Financial Plan Page 179 Page 699 of 994
Fiscal Analysis
For the San Luis Ranch CFD, revenue received in the current fiscal year funds a portion of current year
expenses and a portion of subsequent years expenses. This is required to ensure cash flow of the CFD is
sufficient to fund debt service payments that are due in September prior to the 1st installments of Special
Tax revenue being received in December.
Revenues are proposed to increase by $360,731 or 36% due to the buildout of the development. Parcels
are taxed at the maximum rate as allowed by the Rate and Method of Apportionment (RMA). Revenue is
expected to continue to increase at 2% per year until the remaining 15 Final Map Parcels permits are
issued, making them subject to the Special Tax and therefore increasing the Special Tax revenue by more
than 2%.
Expenditures are proposed to increase by $504,527 or 51% due to the Arbitrage Yield Restriction Liability
expected to be paid to the Internal Revenue Service IRS in June 2026. A portion of the increase can also
be attributed to the administration contract which is subject to a 5% annual inflation increase. In addition,
the budgeted amount for City Staff allows for a 2% annual inflation increase.
The Special Tax revenues collected that are not otherwise needed to fund the administration of the CFD,
debt service, or to replenish the bond reserve fund, is allocated 50/50 to the City and the Developer on a
Pay‐As‐You‐Go basis. “Pay‐As‐You‐Go” is the use of Special Tax revenues to directly fund or reimburse
the costs of acquisition, construction, and improvement of Authorized Facilities as part of an Acquisition
Agreement with the City for required facilities needed to serve the project.
Transfers Outs include amounts allocated to the General Fund for City staff administration and includes
amounts allocated to the Pay‐As‐You‐Go account for use on authorized facilities which is budgeted though
the Financial Plan and Capital Improvement Plan (CIP).
Financial Plan Page 180 Page 700 of 994
TOURISM BUSINESS IMPROVEMENT
DISTRICT
Program Description
The City established a Tourism Business Improvement District (TBID) as requested by the local lodging
industry in 2008. The district levies an assessment on all lodging properties for the purpose of tourism
promotion for the benefit of the district’s constituents. The assessment is a special revenue and is
administered in a separate and distinct fund.
Program Budget at a Glance
Revenue
Expenditures
Fiscal Analysis
Revenues are proposed to increase by $102,690 or 5% based on TBID Board advisement and also informed
in part through a commissioned study with Visit SLO CAL and Tourism Economics.
Expenditures are proposed to increase to the same amount in order to align with revenues. TBID policy
calls for an initial expenditure budget that is equal to the revenue budget, and enables the budget to be
amended during the year as needs arise.
Actuals Budget Financial Plan
TBID FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Assessments 2,267,304 2,117,251 2,219,941 2,229,130
Total Revenue 2,267,304 2,117,251 2,219,941 2,229,130
YoY Change ‐7%5%0%
Actuals Budget Financial Plan
TBID Fund FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27
Staffing 260,092 269,700 263,115 275,415
Other Operating Expenditures 1,866,570 1,834,244 1,912,427 1,909,132
Transfers 43,611 43,545 44,399 44,583
Total Expenditures 2,170,273 2,147,489 2,219,941 2,229,130
YoY Change ‐1% 3% 0%
Financial Plan Page 181 Page 701 of 994
Financial Plan Overview Debt
Debt
The City of San Luis Obispo is guided by its budget and fiscal
policies when managing its debt. In accordance with the
policy section “Capital Financing and Debt Management”:
The City’s debt capacity cannot exceed 15% of
General Fund revenues.
Its direct debt will not exceed 2% of assessed
valuations.
No more than 60% of capital improvement outlays
will be funded from long‐term debt.
Debt should only be incurred for one‐time capital expenditures and not for on‐going operations.
Borrowing for one‐time capital expenditures allows for the cost of the project to be spread over the useful
life of the asset and results in the cost being paid by future beneficiaries as well as current taxpayers.
Debt Management
The City’s bond issues are periodically reviewed by rating agencies to provide insight to the City’s financial
outlook and hence its creditworthiness. The 2018 refinancing of three different lease revenue bonds was
rated by Standard & Poor’s that gave the City an AA rating. In February 2025, Fitch affirmed the City’s
Issuer Default Rating at AA+, also with a stable outlook. The ratings
agencies cited:
The City’s strong operating performance, a moderate long‐
term liability burden, strong revenue growth and solid
expenditure flexibility offsetting a constrained revenue
raising environment.
The City’s gap closing capacity being superior given ample
reserves and moderate revenue volatility.
Budget management at times of recovery being very strong,
leaving the City well prepared to manage the current period
of economic stress.
The City’s engagement in thorough and conservative long‐
term financial planning with a focus on maintaining
structural budget balance.
The City maintaining its capital assets with minimal debt
reliance and proactive efforts to pay down its unfunded
retirement liabilities above actuarially determined levels.
AAA
•Extremely strong capacity to meet financial
commitments. Highest rating.
AA
•Very strong capacity to meet financial
committments.
A
•Strong cpacity to meet financial commitments,
but somewhat susceptible to adverse economic
conditions and changes in circumstance.
BBB
•Adequate capacity to met financial
commitments, but more subject to adverse
economic conditions.
BB
•Less vulnerable in the near‐term, but faces
major ongoiong uncertainties to adverse
business, financial, and economic conditions.
CCC
•Currently vulnerable and dependent onfavorable business, financial, and economic
conditions to meet financial committments
CC
•Highly vulnerable; default has not yet occured,
but it is expected to be a virtual certainty.
C
•Currently highly vulnerable to non‐payment,
and ultimate recovery is expected to be lower
than that of higher rates obliations.
Financial Plan Page 182 Page 702 of 994
Financial Plan Overview Debt
The City’s Current Debt
The City currently holds $203 million in overall outstanding debt in a combination of lease revenue bonds,
State Revolving Fund loans, Infrastructure‐Bank loans, and other borrowings. The longest outstanding
maturity is to 2054.
The City’s debt service costs over the next ten years, including accounting adjustments for amortized
bond premiums and discounts, are shown below:
The following tables outline by fund: the current debt, the purpose, the projected outstanding principal
as of 6/30/2025, the FY 2025‐26 debt service costs, and the retirement year of the debt. Maturities range
from 2029 to 2054
General Fund Debt Detail and Debt Retirement
The following table summarizes current outstanding debt obligations for the General Fund, and its cash
payments excluding amortized bond premiums and discounts:
Debt Issue ‐ Asset Outstanding
Principal
Annual
Payment
Final
Year
2014 Lease Revenue Bond – LOVR Overpass $5,885,000 $419,631 2044
2018 Lease Revenue Bond – Refunding (various) $6,874,225 $940,584 2039
2023 Lease Revenue Bond – Refunding (2012 Bonds) $1,640,000 $364,750 2029
$14,399,225 $1,724,965 2044
‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034
Debt Service Costs by Fund
GENERAL PARKING SEWER WATER
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Financial Plan Overview Debt
General Fund Debt policy adherence: FY 2025‐26 Revenue $117,231,041
Debt Payments $1,724,965
Percentage of Revenue 1.5%
Maximum Allowed 15%
Parking Fund Debt Detail and Debt Retirement
The following table summarizes current outstanding debt obligations for the Parking Fund:
Debt Issue ‐ Asset Outstanding
Principal
Annual Payment Final
Year
2001 State I‐ Bank Loan ‐ Marsh St. Garage $2,537,059 $410,829 2032
2018 Refunding Bond ‐ 919 Palm Street Structure $3,533,114 $461,706 2039
2023 Lease Revenue Bond – CADPS $43,220,000 $2,824,000 2054
2023 Interfund Loan – 1166 Higuera $4,845,000 $139,536 2053
Total Parking Fund Debt $54,135,173 $3,836,071 2054
The interfund loan owed to the General Fund to finance the acquisition of a parking lot at 1166 Higuera is
currently an interest only loan and will require principal payments beginning in FY 2026‐27.
Sewer Fund Debt Detail and Debt Retirement
The following table summarizes current outstanding debt obligations for the Sewer Fund:
Debt Issue ‐ Asset Outstanding
Principal
Annual
Payment
Final
Year
2009 State I‐Bank Loan ‐ Farm Lift Station $5,272,953 $548,786 2038
2014 US Bank Wastewater Lease Agreement $1,770,696 $616,711 2029
2018 Lease Revenue Bond ‐ Refunding $522,264 $31,790 2039
2019 SRF Loan – WRRF Upgrade $108,267,430 $4,956,584 2053
Total Sewer Fund Debt $115,833,344 $6,153,872 2053
The table above is based on the amounts currently outstanding. The City will continue to draw down upon
the Water Resource Recovery Facility (WRRF) credit facility as construction is completed. The Sewer Fund
budget includes an additional amount for these additional anticipated drawdowns.
Water Fund Debt Detail and Debt Retirement
The following table summarizes current outstanding debt obligations for the Water Fund:
Debt Issue ‐ Asset Outstanding
Principal
Annual
Payment
Final
Year
2018 Lease Revenue Bond ‐ Dispatch Center $220,096 $28,284 2039
2018 Revenue Bond – Refunding $6,845,000 $887,250 2035
2020 State I‐Bank Loan – Water Treatment Plant $11,357,487 $951,376 2040
Total Water Fund Debt $18,422,582 $1,865,911 2040
Financial Plan Page 184 Page 704 of 994
CAPITAL IMPROVEMENT PLAN
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CAPITAL IMPROVEMENT PLAN
Capital Improvement Plan (CIP)
Purpose of CIP
The Capital Improvement Program enables the City to plan, schedule, and finance capital projects to
ensure cost effectiveness and conformance with established plans and policies. The City’s budget process
guides the capital priorities through community input, Council goal setting, Local Revenue Measure
priorities, and the biennially adopted Major City Goal work programs. The Capital Improvement Plan (CIP)
and its annual implementation of projects is a major focus of local government work.
Through its adopted CIP, the City meets community needs by providing the infrastructure required for
economic vitality, neighborhood wellness, housing, transportation, sustainability, active and passive
recreation, public safety, cleanliness, and other basic amenities.
As part of each two-year Financial Plan, the City has traditionally prepared a five-year Capital
Improvement Program (CIP) for Council consideration and approval. While only the first two years were
previously incorporated into the budget, multi-year planning has remained a best practice for aligning
capital needs with available resources. For this Financial Plan, the City has expanded its long-range
planning by developing a full 10-year CIP that is fiscally constrained, meaning that all projects included are
aligned with the City’s long-term funding forecasts. While only the first two years are funded and adopted
as part of this financial plan, the full 10-year outlook serves as a strategic tool to prioritize future capital
investment. This allows for better alignment of funding with realistic project delivery timelines and
supports more strategic long-term planning.
The City systematically plans, schedules, and finances capital projects to ensure cost-effectiveness and
conformance with established policies. Comprehensive policies governing the development and
management of the CIP are primarily set forth in the City’s fiscal policies. Construction projects and
equipment expenditures costing $25,000 or more are included in the City’s CIP.
Based on the Council determined goals, and balanced with the City’s financial circumstances, the
recommended capital improvement projects total $112 million for the 2025-27 Financial Plan, and $659
million over the ten-year plan. City staff will work to ensure that the community is well informed of various
capital projects consistent with the Public Engagement and Noticing Manual with the framework of
Inform, Consult, and Collaborate.
A Note on Unprecedented CIP Circumstances
The CIP continues to face challenges from inflation, labor shortages, and rising construction costs, all of
which impact the City’s ability to deliver projects on time and within budget. Since FY 2021-22, Measure
G-20, the Local Revenue Measure (LRM), has been a critical source of local funding, helping to sustain the
CIP amid rising costs and growing capital needs.
The City is facing an unprecedented level of capital needs, particularly in parks, public safety, and roadway
infrastructure, with several projects projected to cost more than $20 million each. While Measure G-20
remains a key funding source, it is not sufficient on its own to fully fund these large-scale initiatives. Some
projects in the CIP have received initial funding for early planning or scoping, while others have been
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phased, when feasible, to support gradual delivery over time. Many projects are still in the early stages of
development, and as a result, their full scope is not yet fully reflected in the CIP. Although the complete
construction costs of these projects may not appear in the current 10-year CIP, staff continue to develop
cost estimates and explore funding strategies for inclusion in future financial plans. Additional information
on these efforts is provided later in this report.
Damage from the 2023 winter storms continues to impact the CIP. To address emergency repairs, the City
redirected funding and staff resources from planned capital projects in the 2023–25 Financial Plan. The
2025–27 Financial Plan represents a course correction, reinvesting in previously deferred projects while
also allocating funds for storm-related repairs that are still in the design phase.
Despite ongoing financial and logistical challenges, CIP staff remain focused on securing external funding,
streamlining internal processes, and prioritizing resources to support timely and accountable project
delivery. Staff are also committed to incorporating community feedback and advancing high-priority
projects that reflect public needs and values.
Multi-Year Project Management and Long-Term Impacts
It is important to note that capital projects often span over multiple years and even across financial plans.
Staff continuously evaluate the CIP to determine which projects are best suited for activity depending on
the resources available (people and funding) and in some instances the time of the year for construction
activities. As the City adopts the 2025-27 Financial Plan, many active and ongoing capital projects remain
in process that were identified and funded for activity during prior fiscal years.
In addition to cost estimates and project budgets, there are often ongoing maintenance or operating costs
associated with a given asset after it is completed. This can be seen in the need for additional resources
to maintain a new park or enhanced street sweeping with a new roadway or greenway being added to
the City’s transportation network. While many CIP’s create efficiencies, when preparing and implementing
the capital plan, staff must be mindful of the long-term impacts and the need to maintain City
infrastructure.
Types of CIP Projects
To assist the City Manager in developing the recommended CIP for the 2025-27 Financial Plan, a
designated CIP Review Committee comprised of the Assistant City Manager, Deputy City Manager,
Finance Director, Fire Chief, Utilities Director, Community Development Director, Parks and Recreation
Director, and Public Works Director, among other staff, evaluated project requests across the City. The
Capital Improvement Program Administrative Manager oversaw the execution of the CIP and collaborated
closely with the CIP Review Committee and departments citywide to ensure effective implementation.
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As shown in the chart to the right, the City continues to
prioritize the repair and replacement of existing
infrastructure. In the first two years of the 2025–27 Financial
Plan, the CIP allocates 38% of the total capital budget to
Asset Maintenance, 32% to Asset Replacement, 23% to New
Assets, and 7% to Reserves, reflecting a fiscally responsible
approach focused on preserving service reliability and
quality of life. The table below details the 10-year CIP by
project type. For fiscal year 2025–26, the CIP totals $53.6
million, increasing to $58.3 million in 2026–27, with
continued emphasis on maintaining and replacing aging
infrastructure. Funding projections in later years,
particularly the spike to $173.2 million in 2029–30 highlight
planned investments in new assets, including large-scale projects such as the Prado Road Interchange.
*Funding amounts are rounded to the nearest thousand dollars
Project Prioritization
Because the City’s infrastructure needs often exceed available funding, department staff must prioritize
various projects taking into consideration timing, cost estimates, mandates, and useful life, among many
other factors. With input from the CIP Review Committee and staff across the organization, the CIP
addresses the most urgent projects, while planning for future improvements.
The City Council adopted Resolution No. 11159 (2020 Series) which established a goal of community wide
carbon neutrality by 2035, with municipal operations being carbon neutral by 2030. CIP is a major factor
in reaching these ambitious goals. As a result, staff consider project selection and timing through the lens
of carbon neutrality when possible. This includes projects aimed at reducing energy consumption,
reducing vehicle miles traveled (active transportation), incorporating bikes or electric vehicles into the
city fleet, tree planting, and solid waste management.
The City Council has also established Diversity, Equity, and Inclusion (DEI) as a core organizational value
and citywide goal. In alignment with this commitment, CIP planning and prioritization incorporate a DEI
lens to ensure equitable access to public infrastructure and services. This includes prioritizing projects that
serve historically underserved or underrepresented communities, improving accessibility for all users, and
engaging diverse stakeholders throughout the planning process.
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Key Questions the CIP Committee Asks About Projects
In categorizing projects and recommending them for funding consideration, the CIP Review Committee
engaged in a rigorous ranking and review framework to develop the proposed projects for both the
General Fund, Enterprise Funds, and various special funds. In general, projects that maintain existing
infrastructure are ranked ahead of asset replacement projects, and asset replacement projects are ranked
ahead of building new assets. It is important to note that generally new assets are related to Major City
Goals, community enhancements, commitments in adopted City plans or contracts, or are critical
infrastructure associated with development areas. This “ranking” however is a general guideline and is
complemented by the following questions which were asked and applied equally to all projects as well.
In addition, staff identify project needs based on factors including, but not limited to:
1. Public input through committees, community groups, community forums and/or budget hearings
2. Legal requirements or mandates
3. Policy direction from the City Council and Major City Goals
4. Best practices, asset useful life, or replacement schedules
5. Studies and assessments, and professional expertise
6. Citywide planning documents or studies; including the Active Transportation Plan, Pavement
Management Plan, General Plan, Climate Action Plan, among many others.
Does project support
economic
sustainability of the
community and
organization?
Does project address a
critical community health
or safety need?
Does project make
good on ongoing
commitments?
Does project
address core
infrastructure
needs?
Does project provide a
visible and measurable
community benefit?
Does project
align with Major
City Goals?
Does project address
a Measure G
priority?
Does project have a
positive impact on
ongoing operations?
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Capital Project Delivery
As mentioned previously, the City’s capital budget has grown significantly due to the local sales tax
measure, which also allows the City to leverage local dollars to secure additional funding through regional,
state, and federal grants. This increase in available resources has resulted in notable growth in General
Fund projects, while substantial Enterprise Fund capital projects also continue to advance.
To deliver this expanded portfolio, staff assessed the resources needed across both the two-year and ten-
year planning horizons as part of the completed 2025–27 Financial Plan. Ongoing efforts are also focused
on implementing recommendations from the CIP process analysis completed by Management Partners in
2021 and refining the Public Works CIP Engineering Division’s organizational structure, job roles, tools,
training, and methods—ensuring continued alignment between the City’s Capital Improvement Plan and
available resources.
A critical factor in the successful delivery of the CIP is the capacity of Project Managers (PMs). In allocating
resources and prioritizing projects, it is essential to consider team capacity. The ability to effectively
manage a complex portfolio of projects directly impacts delivery outcomes, including timeliness, scope,
and budget adherence.
The CIP Engineering Team currently has eight PMs overseeing 69 projects in 2025–26 (Year 1) and 43
projects in 2026–27 (Year 2), averaging 9 and 5 projects per PM, respectively. In FY 2023-24, with the
same number of project managers, the CIP Engineering Team successfully completed 30 projects—
averaging about 3 projects completed per PM. The average project per PM in years Year 1 and 2 of the
2025-27 Financial Plan still exceeds what is typical of past performance. While FY 2025-26 will still be high
in terms of PM workload, a more balanced workload is anticipated in FY 2026-27 as prior projects conclude
and create more capacity.
To help manage the current workload, consultant PM support is included in Year 1 to assist with complex
and resource-intensive efforts such as the Prado Road Interchange, Prado Creek Bridge Widening, and
multiple Active Transportation Projects (ATP).
By accounting for resource capacity, project complexity, and phase-specific demands, the CIP Engineering
Team is well-positioned to manage project delivery within the 2025–27 Financial Plan. Through strategic
resource allocation and workload balancing, projected delivery timelines are achievable.
The flow chart below outlines the general phases of a CIP project. While not every project follows the
same path, this overview provides a reference for the typical progression from project identification to
completion. For simpler efforts—such as parking lot paving or HVAC replacements, it typically takes 12 to
18 months to reach the construction phase. Factoring this timeline into the planning process ensures
realistic expectations and adequate lead time for successful delivery.
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CIP Project Classifications
The City groups capital projects by Project Classification to provide a broader understanding of the types
of investments being made across the CIP. These classifications help identify the general purpose or
function of a project and support long-range planning by offering a higher-level view of where capital
dollars are being directed.
The primary classifications used in the CIP include:
• Maintenance – Projects that preserve the functionality, safety, and longevity of existing City
infrastructure. This includes recurring and essential activities such as annual paving and sidewalk
repair programs, traffic signal and signage maintenance, parks and landscape upkeep, storm drain
and utility system maintenance, and storm response and recovery efforts. It also covers
specialized efforts like silt removal and other work needed to sustain core public infrastructure
and services over time.
• Transportation – Projects that enhance the City’s transportation infrastructure, mobility, and
accessibility. This classification includes major capital investments such as the construction of new
parking garages, the Prado Interchange and bridge widening, and corridor improvements like the
California/Taft Roundabout. It also encompasses implementation of the Vision Zero Action Plan,
Active Transportation Plan (ATP) projects, and investments in transit, including bus and train
station upgrades. These projects are aimed at improving safety, efficiency, connectivity, and
sustainability across all modes of transportation.
• Community Improvement – Projects that enhance the quality of life, aesthetics, and overall
experience of the City’s public spaces. This includes the development of new parks and the
replacement or renovation of existing ones, installation of new trash receptacles in high-traffic
areas like Downtown, public art installations that enrich the cultural landscape, and investments
in new broadband infrastructure to improve connectivity for residents and businesses. These
projects reflect the City’s commitment to building vibrant, accessible, and inclusive community
spaces.
• Reserve – In accordance with City policy, 20% of the LRM Funding allocated to the CIP is set aside
annually in a dedicated reserve account. This equates to roughly $4 million per year. The reserve
plays a critical role in maintaining the City’s flexibility and resilience by providing a financial
cushion for unanticipated project needs, emergency response, inflationary cost increases, or bid
results that exceed budget estimates. By maintaining this reserve, the City can continue delivering
critical infrastructure investments without significant delays due to funding constraints.
• Fleet – Purchases or replacements of vehicles and heavy equipment necessary for City operations,
ensuring departments can continue to provide essential services effectively.
• Safety – Projects that support the protection of public health, life, and property. This classification
includes critical public safety buildings such as fire stations, police facilities, and emergency
operations centers, as well as safety retrofits to existing structures like parking facilities. It also
encompasses infrastructure investments that enhance public safety in community spaces, such as
roadway barricades used during Downtown Farmers' Markets to protect pedestrians and improve
event safety.
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• Public Facility – Projects that maintain or improve the City’s existing public buildings and shared-
use infrastructure. This includes facility refresh and renewal projects such as new roofing, carpet,
paint, HVAC upgrades, and other building systems that ensure safe, functional, and welcoming
environments for staff and the public. It may also include infrastructure that supports City
operations, like office IT improvements or installation of EV chargers at City facilities for fleet use.
These investments help preserve the City’s assets and ensure they continue to meet operational
needs.
• Information Technology (IT) – Projects that support digital infrastructure, software systems,
cybersecurity, and other technology improvements that enhance internal operations and service
delivery to the community.
Using these classifications allows for more strategic oversight of the City’s capital portfolio and supports
informed decision-making around budget allocations, policy priorities, and service outcomes. These
broader groupings also help align CIP investments with organizational goals, making it easier to
communicate priorities to the public and key stakeholders.
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The following table summarizes the total planned investments for the 2025–27 CIP, organized by
classification. These figures reflect both the 2-year funding allocations proposed for the current CIP cycle
and the projected 10-year totals based on anticipated long-term needs and priorities. All funding sources
are included in these totals, including local funds, enterprise funds, anticipated grants, debt financing, and
other external contributions. Each classification corresponds to the categories previously described,
providing a comprehensive view of how capital funding is distributed across the City's key infrastructure
and service areas.
CIP By Classification 2-Year CIP 10-Year CIP
Community Improvement $ 16,153,095 $ 48,456,095
Fleet $ 4,384,000 $ 32,298,457
Information Technology $ 2,366,281 $ 16,525,907
Maintenance $ 51,336,300 $ 278,469,205
Public Facility $ 3,315,323 $ 13,000,323
Reserve $ 8,000,000 $ 40,000,000
Safety $ 3,300,990 $ 9,139,602
Transportation $ 23,128,727 $ 221,503,373
Grand Total $ 111,984,715 $ 659,392,961
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Funds and Funding Sources
The City’s Capital Improvement Plan (CIP) is supported by a variety of funding sources, each with specific
legal, policy, or programmatic restrictions. These include the General Fund, enterprise funds, special
revenue funds such as Development Impact Fees and the Local Revenue Measure (Measure G-20), as well
as grants and other external funding sources. Understanding the purpose and constraints of each fund
type is essential to effectively planning and delivering capital projects. The following sections provide an
overview of each fund’s role in supporting the 2025–27 Financial Plan and the broader capital program.
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The following table summarizes the current 10-year CIP by fund.
*Funding amounts are rounded to the nearest thousand dollars
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Grants
The City’s CIP program, while largely comprised of funds arising from local revenues, service fees, and
impact fees, also includes funding from grants, and for larger projects includes debt issuance (such as the
Prado Interchange). The City typically receives grant funds from State or Federal agencies that either offset
a burdensome cost for infrastructure or service needs, advance a positive environmental or ecological
improvement, or stimulate the economy. Some grants the City receives are based upon regulation or a
methodology, such as the City’s population. Discretionary grants are those grants where the City
competes for limited funds to advance a specific project or a new way of doing business. Some of these
discretionary grants are programmed into the City’s 2025-27 Financial Plan which is often required by the
granting agencies. Grant activity across the City is primarily seen in the Transit program, as well as the
improvement of the City’s transportation network.
Development Impact Fees
Development Impact Fees are one-time charges assessed on new development to help fund the
infrastructure needed to serve the growing community. These fees ensure that new development
contributes its fair share toward improvements such as parks, transportation, public safety facilities, and
utilities. Collected fees are allocated to specific capital projects identified in the City’s Development
Impact Fee Program and are an important funding source for expanding infrastructure capacity in step
with future growth. The following section outlines how Development Impact Fees are planned to support
capital projects in the 2025–27 Financial Plan.
The Citywide Transportation Development Impact Fee (TIFF) has been overcommitted by approximately
$1.74 million in prior financial plans. The 2025–27 Financial Plan addresses this imbalance by aligning
planned project allocations with available revenue, ensuring the long-term sustainability of the fund. As
part of this correction, the Prado Road Bridge Widening project will retain $2.3 million in TIFF funding,
consistent with the project team's expectations and planning assumptions.
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*Funding amounts are rounded to the nearest thousand dollars
Debt Financing and Impacts on Major Capital Projects
The City of San Luis Obispo generally follows a “pay-as-you-go” philosophy for funding capital projects.
However, for large-scale infrastructure projects with significant long-term benefits and costs, debt
financing becomes a necessary and strategic tool. In these cases, issuing debt helps the City distribute
costs over time while preserving current fund balances and the ability to address ongoing infrastructure
needs.
Prado Road Interchange
Currently, the Prado Road Interchange is the only project identified in the out-years, FY 2029-30, of the
CIP requiring debt financing. The project recently entered the Plans, Specifications, and Estimates (PS&E)
phase, which is estimated to cost approximately $16 million, including right-of-way acquisition and utility
relocation. The construction phase is estimated at $132 million, bringing the total project cost to $148
million. On February 18, 2025, staff presented these updated estimates to City Council and Council
approved funding for the PS&E phase, appropriating $10 million in San Luis Ranch contributions. Staff also
introduced a preliminary estimate of $100 million in debt financing to support the construction phase,
which prompted Council discussion about the scale of long-term debt and the importance of pursuing
grant funding and regional partnerships.
To reflect the Council’s feedback and support a fiscally responsible approach, the financing strategy
reflected in the CIP was revised to anticipate $75 million in debt financing, with $25 million anticipated
through unrealized grants. This adjustment reflects efforts to secure external funding and minimize the
City’s debt exposure. The projected debt service is based on a 30-year bond at a 5% interest rate, with
payments of approximately $4.6 million annually beginning in Year 5. During the early years, interest
earnings are expected to offset some of the cost, including an estimated $3 million in Year 5 and $1.5
million in Year 6. The PS&E phase will span approximately four years, with construction anticipated to
begin in late 2029. Throughout this period, staff will regularly check in with Council and work to secure
outside funding to reduce the City’s debt burden.
Furthermore, the 2025-27 Financial Plan proposes to reallocate to the Prado Bridge Widening Project
approximately $5 million from the combined IIF and LRM general fund contributions originally allocated
to the Prado Interchange Project. At the February 18, 2025 City Council meeting, Council appropriated
$10 million in San Luis Ranch contributions for the design of the Prado Interchange, which were previously
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CAPITAL IMPROVEMENT PLAN
earmarked for that project. These San Luis Ranch contributions are restricted and can only be used for
the Prado Interchange Project. Due to sufficient San Luis Ranch contributions, there will be no need to
request additional general funding for the Prado Interchange until construction begins in Year 5. Because
of this, the $5 million currently allocated from the IIF and LRM general fund contributions to the Prado
Interchange Project can be redirected to the Prado Bridge Widening Project, where those funds are more
urgently needed to cover construction costs. This strategic reallocation ensures the Prado Bridge
Widening Project has the necessary resources to move forward without causing delays, while still
maintaining the overall financial integrity of the Prado Interchange Project.
Below is a table that summarizes all budget actions for the Prado Interchange Project, including the
estimated Debt Repayment starting in FY 2029-30. All funding in the table below is shown in dollars by
thousands.
*Funding amounts are rounded to the nearest thousand dollars
In addition to the Prado Interchange Project, the City anticipates future debt financing needs for two
major public safety facilities, Fire Station 5 (future replacement for the interim station being built at Avila
Ranch) and the Public Safety Center. However, the first two years of this Financial Plan are focused on
programming and analysis to better understand the scope, timing, and needs associated with these
projects.
Public Safety Center
During the 2023-25 Financial Plan, funding was programmed for the design of a Public Safety Center.
However, priorities shifted when the City purchased the building at 1106 Walnut Street in November
2022, located directly across from the existing Police Station at 1042 Walnut Street. This decision was
made to address the Police Department’s immediate space needs, utilizing the available Public Safety
funding for both the acquisition and the planned tenant improvements (TI), which are expected to be
completed by the end of calendar year 2025.
With this shift, evaluating the condition of the existing Police Station at 1042 Walnut is essential to ensure
it remains functional while the long-term plan for the Public Safety Center is developed. A two-site analysis
is planned to occur shortly after completion of the tenant improvement project at 1106 Walnut to
determine whether operations should be consolidated into a single facility or continue across two
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locations. Once this analysis is complete, the next step will be to assess whether 1042 Walnut should
undergo a major TI to remain in use long-term or if a full demolition and rebuild is necessary. Given the
uncertainty surrounding the project's final scope and the City's debt capacity, particularly with the Prado
Bridge project in the near-term horizon as well, investing in a TI at 1042 Walnut is recommended to
maintain operations in the interim.
As part of the 2025-27 Financial Plan, funding is being allocated to continue the programming for the
Public Safety Center while also addressing immediate facility needs at 1042 Walnut. This includes funding
for initial paint and carpet replacement, which will be completed in Year 1 of the Financial Plan to coincide
with completion of the TI at 1106 Walnut, as well as funding for the design and construction of a TI in
Years 1 and 2, which will address immediate-term needs for safety improvements in the lobby as well as
restroom and locker room upgrades. The TI will also replace the building’s aging HVAC and hydronic
system, ensuring the facility remains operational while broader public safety infrastructure planning
continues.
*Funding amounts are rounded to the nearest thousand dollars
Fire Station 5
Fire Station 5 remains a critical priority in addressing the growing emergency response needs on the
southern end of town where the City is experiencing population growth. As part of the 2025-27 Financial
Plan, funding is allocated in Year 1 for the programming and planning efforts to ensure there is a well-
informed approach to the eventual construction of a permanent station. However, immediate funding for
design or construction is not necessary.
Avila Ranch, a new development on the south side of town, is addressing the immediate needs generated
by its growth by constructing an interim two-person fire station, expected to be completed in Year 3 of
the Financial Plan (FY 2027-28). The Fire Department has identified the need for a three-person crew, and
the City is budgeting to cover the additional cost in the amount of $440,000 in FY 2027-28. This interim
facility will provide coverage for the area while the City continues monitoring future development and its
impact on emergency response needs.
The 2016 San Luis Obispo Fire Department Master Plan recommends a fifth fire station when the entire
southern area of the City reaches 90 percent buildout. However, the definition of this threshold remains
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somewhat ambiguous. As additional developments come online, staff will continue evaluating response
times and service demands to determine the appropriate timing and location for a permanent Fire Station
5. In the meantime, the interim station will become operational in Fiscal Year 2027-28 to ensure adequate
coverage.
*Funding amounts are rounded to the nearest thousand dollars
Taken together, the Prado Interchange, Public Safety Center, and Fire Station 5 represent a future capital
investment need that will likely require debt financing due to their scale. However, the City’s debt capacity
is limited (particularly in light of the Prado Interchange project’s need for debt financing in the near term),
and incurring large, long-term obligations must be carefully weighed against other critical capital needs
and the ability to sustain high-quality public services over time.
Ultimately, maintaining a responsible and balanced approach to debt financing is essential to preserving
the City’s long-term fiscal health while still delivering critical infrastructure that supports public safety,
mobility, and quality of life. Staff continues to monitor and report to Council as updates become available.
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Major Park Projects
The Orcutt Area Park Project has progressed into a phased approach due to funding limitations and
inflation impacts. Originally planned to be fully funded through development fees, revenue from fees fell
short, prompting the City to divide the $27.69 million project into manageable phases. The 2025-27
Financial Plan proposes adding $6.5 million to the project in Year 1 to support Phase 1—estimated at
$13.5 million—which will deliver core features such as play structures, restrooms, fields, patios, and
parking. To date, $8.5 million has been allocated from Orcutt Area Specific Plan and Local Revenue
Measure funds.
Future phases shown in the outyears for the financial plan include additional amenities like pickleball
courts, a pump track, basketball and tennis courts, pocket park and key pedestrian and vehicular bridges
to connect park areas. This phased strategy allows progress while aligning with broader community park
priorities. The 10-year CIP reflects the City’s commitment to both new park development and the
replacement of aging facilities citywide, ensuring equitable investment across neighborhoods. The table
below outlines various park projects throughout the City that are programmed in the coming financial
years.
*Funding amounts are rounded to the nearest thousand dollars
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CIP Expenditures in Active Transportation
The community and Council have placed strong emphasis on the City’s effort to implement the programs,
policies and infrastructure projects identified in the adopted Active Transportation Plan (ATP), which
includes a priority list of network enhancements focused on improving safety and mobility for people
walking and bicycling. While the primary focus of this Plan is on walking and bicycling, “active
transportation” refers to all human-powered modes of transportation, from walking and bicycling, to
scootering, skateboarding, traveling by wheelchair and using other rolling mobility devices. Over the next
two years, staff will continue to deliver on the goals and objectives outlined in the ATP, as well as the
Infrastructure and Sustainable Transportation Major City Goal, utilizing a variety of funding sources to
leverage local funds. The table below outlines various ATP projects and respective funding sources that
are programmed in the coming fiscal years.
*Funding amounts are rounded to the nearest thousand dollars
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Storm Response
Following the severe Winter Storms of 2023, the City mobilized quickly to complete emergency repairs,
several of which were delivered within the 2023 calendar year under emergency purchasing provisions.
Projects not completed during the emergency period are now advancing through standard purchasing and
permitting processes. While some storm-related projects may still be eligible for partial FEMA
reimbursement, the City is planning to fully fund design and construction using local resources due to the
uncertainty of federal reimbursement. Key sites currently under design include the Golf Course Pedestrian
Bridge, Mission Plaza sidewalk repair, Prefumo Grade structure replacement, and San Luis Obispo Creek
bank repair at the Elks Lodge.
*Funding amounts are rounded to the nearest thousand dollars
CIP Fund Optimization & Reallocation
Staff conducted a review of existing CIP accounts to ensure that available funds are used effectively and
aligned with current city goals and priorities. This effort allows the City to direct resources toward projects
that are ready for delivery in the 2025-27 CIP while maintaining flexibility for future funding decisions. As
part of the 2025-27 Financial Plan, $1.0 million in anticipated LRM revenue in FY 2025-26 and $1.5 million
in FY 2026-27 were allocated to the operating budget rather than to capital expenditures. This adjustment
better aligns funding with available project management capacity, recognizing the significant increase in
workload since the passage of the LRM in 2020, and provides partial relief to the City's operating deficit.
The impact on the overall LRM capital program is minimal, with the capital allocation decreasing slightly
from 70% in FY 2024-25 to 69% in FY 2025-26 and 67% FY 2026-27. The table below represents two
categories in which staff were able to reallocate Capital Outlay and LRM funding towards capital projects
in the 2025-27 Financial Plan.
1. Completed Projects with Residual Balances – Certain projects have reached full completion and
associated Notices of Completion have been filed. However, unexpended funds remain in the
corresponding project accounts. Staff recommend reallocating these residual balances to advance
priority projects identified in the FY 2025–27 CIP.
2. Projects Previously Funded – Several projects received appropriations for design activities in prior
financial plans but have not progressed to the construction phase due to staffing limitations and
shifting community priorities. As a result, the CIP Review Committee recommends prioritizing
projects that are feasible for advancement within the FY 2025–27 cycle. For projects not
scheduled to proceed to construction during this period, and for which funds have already been
appropriated, staff recommend reallocating those appropriations to support higher-priority
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needs within the 2025–27 Financial Plan. Funding for design and construction of these deferred
projects may be reconsidered in a future financial plan as staffing and fiscal resources permit.
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How to Use and Read the 2025–27 CIP Tables
Overview
The Capital Improvement Plan (CIP) tables are organized into two primary components:
A. 2025-27 CIP Project Table: Overview of all projects and summary of 10-year budget.
B.2025-27 CIP Project Detail Sheets: Detailed pages of each CIP Project, including funding and
project descriptions.
Projects can be located in several ways:
The 2025-27 CIP Project Table – This table lists all project name and the corresponding
project number. This Project Number can then be used when looking up a project in the
2025-27 CIP Project Detail Sheets. Projects are listed in numerical order, by project number,
in both the 2025-27 CIP Project Table and the Project Detail Sheets, by project number.
Searching by project name or keyword using Ctrl+F in either the 2025–27 CIP Project Table
or the 2025-27 CIP Project Details document.
A. 2025-27 CIP Project Table
1.Locate the project in the 2025–27 Detailed CIP Project Table by using Ctrl+F and searching by
project name or keyword.
2.Project accounts are highlighted in gray. Sub-projects (if any) are listed in white underneath.
3.Funding amounts for sub-projects (if applicable) appear on their respective white rows. The
Project row (in gray) reflects the total funding for all sub-projects within that fiscal year.
4.Funding amounts are shown in thousands of dollars ($1,000 units). For example, a project with a
$1,200,000 budget will appear as $1,200.
5.Funding is distributed over a 10-year period, shown in columns by fiscal year starting in Fiscal
Year 2025-26.
6.Sub-projects are aligned under Projects to show breakout of scope and associated funding.
B. 2025-27 CIP Project Detail Sheets
1.Locate the project in the 2025–27 Detailed CIP Project Table by using Ctrl+F and searching by
project name or keyword, or by finding the page number after using the CIP table of Contents.
Projects
Sub-Projects Sum
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2.Each project write-up provides expanded context and data, including:
a.Project Number – A unique identifier for each project.
b.Major City Goal – Alignment with 2025–27 City Council priorities.
c.Project Classification – Functional area, ties to other CIP projects, community priority,
and project type.
d.Project Description – Explains the purpose, need, and key elements of the project.
e.Fiscal Years – Shows the distribution of funding across ten years.
f.Overall project (Upper Table) – Details all funding that support the project, which
includes all sub-tasks.
g. Sub-tasks (Lower Table) – Details any sub-projects and associated annual funding
(shown in light blue)
h.Fund & Funding Sources – White lines indicate funding source and amount of funding.
All figures are shown in $1,000 units.
Project
Overall Project
Details on Project Sub-Task
Project Description
Financial Plan Page 209 Page 729 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
CIP No. #2000027 - Urban Forest Maintenance 400$ 400$ 450$ 450$ 450$ 450$ 450$ 450$ 450$ 450$
CIP No. #2000029 - Bridge Maintenance 94$ -$ 50$ -$ 50$ -$ 50$ -$ 50$ -$
CIP No. #2000030 - Laguna Lake Golf Course Maintenance -$ 10$ -$ 10$ -$ 10$ -$ 10$ -$ 10$
CIP No. #2000031 - Parking Lot Maintenance 178$ -$ 1,010$ 500$ 40$ 475$ 1,700$ 400$ -$ -$
Laguna Lake Golf Course Paving Lot Paving -$ -$ -$ -$ -$ -$ 50$ 400$ -$ -$
Laguna Lake Parking Lot Paving -$ -$ -$ -$ -$ 75$ 1,250$ -$ -$ -$
Ludwick Community Center Parking Lot Paving -$ -$ 30$ 500$ -$ -$ -$ -$ -$ -$
Meadow Park Parking Lot Paving 178$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Santa Rosa Park Parking Lot Paving -$ -$ 980$ -$ -$ -$ -$ -$ -$ -$
Sinsheimer Park Parking Lot Paving -$ -$ -$ -$ 40$ 350$ -$ -$ -$ -$
Throop Park Parking Lot Paving -$ -$ -$ -$ -$ 50$ 400$ -$ -$ -$
CIP No. #2000032 - Pedestrian and Bicycle Pathway Maintenance -$ -$ 100$ 100$ 515$ 200$ 100$ 200$ -$ 100$
Andrews and Johnson Bike Path Maintenance -$ -$ -$ -$ 65$ 200$ -$ -$ -$ -$
Brookpine and Spanish Oaks Bike Path Maintenance -$ -$ -$ -$ 350$ -$ -$ -$ -$ -$
Pedestrian and Bicycle Pathway Maintenance -$ -$ 100$ 100$ 100$ -$ 100$ 200$ -$ 100$
CIP No. #2000033 - Playground Equipment Replacement 585$ -$ 629$ 100$ -$ 850$ 100$ 500$ -$ 100$
Anholm Playground Equipment Replacement -$ -$ -$ -$ -$ -$ 100$ 500$ -$ -$
DeVaul Ranch Playground Replacement 585$ -$ -$ -$ -$ -$ -$ -$ -$ -$
French Park Playground Equipment Replacement -$ -$ -$ -$ -$ -$ -$ -$ -$ 100$
Laguna Hills Playground Replacement -$ -$ -$ 100$ -$ 850$ -$ -$ -$ -$
Vista Lago Playground Replacement -$ -$ 629$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000037 - South Street Median Landscaping (1)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000038 - Edna Tank Recoating -$ -$ -$ 3,000$ -$ -$ -$ -$ -$ -$
CIP No. #2000050 - 871 Marsh Parking Structure Maintenance -$ -$ 2,000$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000053 - Bus Wash Replacement -$ 75$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000054 - Righetti Community Park 6,500$ -$ -$ -$ 2,300$ -$ 1,900$ -$ 9,500$ 6,110$
Righetti Park - Phase 1 (Play Structure and Fields) 6,500$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Righetti Park - Phase 2 (Pickleball)-$ -$ -$ -$ 2,300$ -$ -$ -$ -$ -$
Righetti Park - Phase 3 (Pump Track)-$ -$ -$ -$ -$ -$ 1,900$ -$ -$ -$
Righetti Park - Phase 4 (Basketball and Parking)-$ -$ -$ -$ -$ -$ -$ -$ 9,500$ -$
Righetti Park - Phase 5 (Tennis Courts)-$ -$ -$ -$ -$ -$ -$ -$ -$ 6,110$
CIP No. #2000056 - Development Agreement - City Share -$ -$ 800$ 1,000$ -$ 800$ -$ 500$ -$ -$
CIP No. #2000057 - Development Related Park Improvements -$ -$ 400$ -$ -$ -$ -$ -$ -$ -$
Righetti Park (Pocket Park)-$ -$ 400$ -$ -$ -$ -$ -$ -$ -$
Righetti Park (Linear Park)-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000062 - Water Meters and Boxes 1,916$ 1,916$ 50$ 50$ 50$ -$ -$ -$ -$ -$
Water Meter and Box 1,450$ 1,450$ 50$ 50$ 50$ -$ -$ -$ -$ -$
Water Meters and Boxes - AMI Radio 466$ 466$ -$ -$ -$ -$ -$ -$ -$ -$
2025-27 FP Outyears
2025-27 CIP Project Table 1 of 14Financial Plan Page 210Page 730 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
CIP No. #2000063 - Water Distribution Fire Hydrants 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ -$ -$
CIP No. #2000065 - Point Repair 150$ -$ 250$ -$ 350$ -$ -$ -$ -$ -$
CIP No. #2000066 - Big Belly Replacements 170$ 85$ 265$ 90$ 90$ -$ -$ -$ -$ -$
Big Belly Trash and Recycling Cans in Parks -$ -$ 175$ -$ -$ -$ -$ -$ -$ -$
Compacting Big Belly in Small Parks 85$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Recycling-Solid Waste Big Belly in Downtown 85$ 85$ 90$ 90$ 90$ -$ -$ -$ -$ -$
CIP No. #2000073 - Vision Zero Program Implementation -$ 250$ 200$ 200$ -$ 200$ 200$ 200$ -$ 200$
CIP No. #2000075 - Major Facility Maintenance (185)$ 400$ 715$ 2,065$ 415$ 715$ 1,015$ 65$ 15$ 65$
Fire Station 1 Tile Roof Moisture Barrier & Termite Tenting -$ -$ -$ 120$ -$ -$ -$ -$ -$ -$
879 Morro - Roof 75$ -$ -$ -$ -$ -$ -$ -$ -$ -$
ADA Transition Plan Implementation -$ -$ 15$ -$ 15$ -$ 15$ -$ 15$ -$
Circulation Pump Rebuild (4)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
City County Community Room TI (paint, carpet, lighting fixtures)38$ -$ -$ -$ -$ -$ -$ -$ -$ -$
City Facilities Fence Maintenance (ROW, Parks, Facilities)-$ -$ 70$ -$ -$ -$ -$ -$ -$ -$
City Hall Fire Alarm Fire Alarm Control Panel -$ 115$ -$ -$ -$ -$ -$ -$ -$ -$
City/County Library front steps -$ -$ -$ 15$ 250$ -$ -$ -$ -$ -$
Citywide Fire Alarm Communication Upgrade (Cell connection)-$ -$ -$ 50$ -$ -$ -$ -$ -$ -$
Corp Yard (Annual Asset Maintenance)(249)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Corp Yard Roof Coating -$ -$ -$ 50$ -$ 500$ -$ -$ -$ -$
Dispatch Center Flat Roof Coating 20$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Dispatch HVAC Replacement -$ -$ 150$ -$ -$ -$ -$ -$ -$ -$
Existing SLO Repertory Theater Tenant Improvements -$ -$ -$ 100$ -$ 150$ 1,000$ -$ -$ -$
Facility Roll Up Door Replacements - Various Locations -$ 20$ -$ 20$ -$ 20$ -$ 20$ -$ 20$
Fire Station 1 Administration Building Roof (39)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Hydration Stations -$ -$ -$ 25$ -$ 25$ -$ 25$ -$ 25$
IT Room Heat Pump Replacements -$ 20$ -$ 20$ -$ 20$ -$ 20$ -$ 20$
Parks and Recreation Roofing, Siding, and Exterior Painting -$ 170$ -$ -$ -$ -$ -$ -$ -$ -$
Police Department Emergency Communications Center Workstation/Carpet Replacement -$ 50$ 350$ -$ -$ -$ -$ -$ -$ -$
Railroad Museum Roof -$ -$ 30$ -$ 150$ -$ -$ -$ -$ -$
Railroad Safety Trail Fencing Replacement (112)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Senior Center Roof -$ -$ -$ 85$ -$ -$ -$ -$ -$ -$
Swim Center Bath House Ceiling (1)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Swim Center Deck Replacement -$ -$ 100$ 1,500$ -$ -$ -$ -$ -$ -$
Swim Center Exterior Paint -$ -$ -$ 80$ -$ -$ -$ -$ -$ -$
Swim Center Multipurpose Room flooring -$ 25$ -$ -$ -$ -$ -$ -$ -$ -$
Swim Center Old Bath House Roof 70$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Swim Center Olympic Pool Thermal Blankets 50$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Therapy Pool Shade Structure Material Replacement (33)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
2025-27 CIP Project Table 2 of 14Financial Plan Page 211Page 731 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
CIP No. #2000077 - WRRF - Asset Replacement 475$ 295$ 50$ 50$ 110$ -$ -$ -$ -$ -$
Cityworks Sewer Strategic Plan & Implementation -$ 20$ -$ -$ -$ -$ -$ -$ -$ -$
Rebuild Influent Storm Pumps 75$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Screw Press 200$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Sewer Asset Replacement 200$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Sewer Coating Maintenance -$ 25$ -$ -$ -$ -$ -$ -$ -$ -$
Sewer Headworks Grit Piping and Blowers -$ 250$ -$ -$ -$ -$ -$ -$ -$ -$
Sludge Dry Bed Polymer Feed and Piping -$ -$ -$ -$ 60$ -$ -$ -$ -$ -$
UV Bulb Replacement (annual replacement)-$ -$ 50$ 50$ 50$ -$ -$ -$ -$ -$
CIP No. #2000078 - Ludwick Roof, Solar, Siding, and HVAC -$ -$ 2,500$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000082 - Sewer Lift Station Replacement - Silver City 200$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000084 - Sewer Maintenance Cover Adjustments 110$ 30$ 30$ 35$ 35$ -$ -$ -$ -$ -$
CIP No. #2000092 - Sewer Main Replacement: Buchon - Morro to Johnson 135$ -$ 2,485$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000093 - Sewer-main Replacement: Serrano, Bressi, Dana, and Higuera Pipeline Replacement -$ -$ -$ -$ 1,895$ -$ -$ -$ -$ -$
CIP No. #2000094 - Sewer-main Replacement: Foothill Siphon -$ -$ -$ 150$ 1,950$ -$ -$ -$ -$ -$
CIP No. #2000102 - Parking Lot Maintenance - Bus Yard 600$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000115 - Sinsheimer Park Playground Turf, Soft Surface Replacement -$ 50$ 250$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000117 - Cultural Arts District Parking Structure 628$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CADPS EV Charging Service (2 Year)115$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Cultural Arts District Parking Garage Construction 513$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000118 - Public Safety Center -$ 200$ -$ -$ 300$ 1,000$ -$ -$ -$ -$
Public Safety Center Entitlements/Design -$ -$ -$ -$ 300$ 1,000$ -$ -$ -$ -$
Public Safety Center Initial Scoping -$ 200$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000119 - Police Building - 1042 Tenant Improvements 350$ 4,310$ -$ -$ -$ -$ -$ -$ -$ -$
Police Building - 1042 TI 350$ 3,010$ -$ -$ -$ -$ -$ -$ -$ -$
Police Building - 1042 TI (HVAC Package Unit Replacement)-$ 300$ -$ -$ -$ -$ -$ -$ -$ -$
Police Building - 1042 TI (Hydronic System)-$ 1,000$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000120 - Police Building - 1042 Stop Gap Improvements 250$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000121 - Mobility Services TI -$ -$ 150$ -$ 1,000$ -$ -$ -$ -$ -$
CIP No. #2000122 - Fire Station 5 150$ -$ 440$ -$ -$ -$ -$ 300$ -$ -$
Fire Station 5 (Interim)-$ -$ 440$ -$ -$ -$ -$ -$ -$ -$
Fire Station 5 Entitlements & Environmental -$ -$ -$ -$ -$ -$ -$ 300$ -$ -$
Fire Station 5 Programming 150$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000150 - SGMA GSP 150$ 150$ 150$ 150$ 150$ -$ -$ -$ -$ -$
CIP No. #2000155 - OpenSLO Downtown (60)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000157 - Banner Arms, Bench Arms Rests, Signs 25$ 25$ 25$ 25$ 25$ 25$ 25$ 25$ 25$ 25$
CIP No. #2000165 - Transportation Impact Fee Program Update 50$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000170 - Islay Sewer Replacement 2,100$ -$ -$ -$ -$ -$ -$ -$ -$ -$
2025-27 CIP Project Table 3 of 14Financial Plan Page 212Page 732 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
CIP No. #2000198 - Silt Removal 170$ 150$ 150$ 150$ 150$ 150$ 150$ 150$ 150$ 150$
CIP No. #2000402 - Electric Buses and Associated Infrastructure -$ 5,507$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000405 - Refurbishment of SLO Transit Buses 1,500$ 1,000$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000406 - Senior Center Paint and Window -$ 35$ 125$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000501 - Bob Jones Trail Solar Lighting (48)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000502 - Corporation Yard Perimeter Fence Replacement -$ -$ -$ -$ -$ -$ 30$ 300$ -$ -$
CIP No. #2000503 - Public Art Maintenance 110$ 210$ 210$ 210$ 210$ 210$ 210$ 210$ 210$ 210$
Public Art Coordination 110$ 110$ 110$ 110$ 110$ 110$ 110$ 110$ 110$ 110$
Public Art Procurement -$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$
CIP No. #2000506 - Bus Stop Improvements 350$ 90$ 90$ 90$ 90$ 90$ 90$ 90$ 90$ 90$
CIP No. #2000508 - City Hall Drought Tolerant Landscaping and Restroom 300$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000510 - Public Art Installations 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$
CIP No. #2000512 - Downtown Zig-Zig Lighting -$ 20$ 20$ 20$ 20$ 20$ 20$ 20$ 20$ 20$
CIP No. #2000513 - Electric Vehicle Charging Stations 442$ 430$ 30$ 30$ 180$ 30$ 280$ 430$ 30$ 30$
1042 Walnut (Police Station) EV Charging Station 412$ -$ -$ -$ -$ -$ 250$ -$ -$ -$
Corporation Yard EV Charging Station -$ 400$ -$ -$ -$ -$ -$ 400$ -$ -$
Fire Station 1 EV Charging Station -$ -$ -$ -$ 150$ -$ -$ -$ -$ -$
Various City Facilities EV Charging Stations 30$ 30$ 30$ 30$ 30$ 30$ 30$ 30$ 30$ 30$
CIP No. #2000514 - Emerson Park Amenity Upgrades and Beautification 1,855$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000516 - Fire Station 3&4 Remodel 1,301$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000519 - Fleet Replacement: Parks and Rec 95$ 69$ 90$ -$ -$ -$ 603$ 180$ -$ -$
Golf Course Cart, Spray Applicator (1911) -$ -$ -$ -$ -$ -$ -$ 30$ -$ -$
Golf Course Diesel UTV w/ Dump Bed (1733) -$ -$ -$ -$ -$ -$ -$ 30$ -$ -$
Golf Course Mower (1518)-$ -$ 90$ -$ -$ -$ -$ -$ -$ -$
Golf Course Truck (0819) EV -$ 69$ -$ -$ -$ -$ -$ -$ -$ -$
Golf Course Utility Cart (1910) -$ -$ -$ -$ -$ -$ -$ 40$ -$ -$
Parks and Rec Admin Compact Pickup (1014)35$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Parks and Rec Rangers Dump Trailer (1641)-$ -$ -$ -$ -$ -$ 20$ -$ -$ -$
Parks and Rec Rangers F-350 (1606, 1615, 1616, 1623)-$ -$ -$ -$ -$ -$ 358$ -$ -$ -$
Parks and Rec Rangers Mini Ex. (1732)-$ -$ -$ -$ -$ -$ 80$ -$ -$ -$
Parks and Rec Rangers Tractor (1734)-$ -$ -$ -$ -$ -$ 100$ -$ -$ -$
Parks and Rec Rangers Trail Dozer (1825)-$ -$ -$ -$ -$ -$ -$ 80$ -$ -$
Parks and Rec Rangers Trailers (0715, 0716, 0717)-$ -$ -$ -$ -$ -$ 45$ -$ -$ -$
Parks and Rec Van (New Asset)60$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000520 - Fleet Replacement: Public Works 368$ 698$ 849$ 795$ 1,806$ 1,439$ 1,252$ 2,016$ 280$ 930$
Engineering Compact Pickup (0904) EV 65$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Engineering Compact Pickup (0905) EV -$ 65$ -$ -$ -$ -$ -$ -$ -$ -$
Engineering Pickup (1521, 1632, 1718, 2220, 2305) EV -$ -$ -$ -$ 76$ 79$ 83$ -$ -$ -$
2025-27 CIP Project Table 4 of 14Financial Plan Page 213Page 733 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
Facilities Maintenance 3/4 ton Pickup with Utility Bed (0829) EV -$ 75$ -$ -$ -$ -$ -$ -$ -$ -$
Facilities Maintenance 3/4 ton Pickup with Utility Bed (1624,1625)-$ -$ -$ -$ 160$ -$ -$ -$ -$ -$
Fleet Maintenance Forklifts (1640 & 1820)-$ -$ -$ -$ -$ 90$ -$ 100$ -$ -$
Fleet Maintenance Service Truck (0312)-$ -$ 80$ -$ -$ -$ -$ -$ -$ -$
Golf Course Mower (1725) -$ -$ -$ -$ -$ -$ 90$ -$ -$ -$
Golf Course Mower-Reel (1907) -$ -$ -$ -$ -$ -$ -$ 90$ -$ -$
Parks Maint Mower (1611)-$ -$ 90$ -$ -$ -$ -$ -$ -$ -$
Parks Maint Refuse Truck F450 (1015)-$ 80$ 80$ 80$ 80$ 80$ -$ -$ -$ -$
Parks Maint Turf Tender (0609)-$ 22$ -$ -$ -$ -$ -$ -$ -$ -$
Parks Maintenance - Mower (1504)-$ -$ 90$ -$ -$ -$ -$ -$ -$ -$
Parks Maintenance 3/4 ton Pickup (0832)(0903) EV 65$ 69$ -$ -$ -$ -$ -$ -$ -$ -$
Parks Maintenance 3/4 ton Pickup (1514,26, 27, 28, 29, 30, 1819)-$ -$ -$ -$ 455$ -$ -$ 86$ -$ -$
Parks Maintenance Aerator (1904)-$ -$ -$ -$ -$ -$ -$ 20$ -$ -$
Parks Maintenance Compact Pickup (0848) Hybrid/EV -$ 39$ -$ -$ -$ -$ -$ -$ -$ -$
Parks Maintenance Compact Pickup (0849)38$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Parks Maintenance Field Prep Machine (0505, 0701, 1408)-$ -$ -$ 55$ -$ -$ 30$ -$ -$ -$
Parks Maintenance Tractor (1807)-$ -$ -$ -$ -$ -$ -$ 120$ -$ -$
Parks Maintenance Turf Sweeper (1513)-$ -$ -$ -$ -$ -$ 30$ -$ -$ -$
Parks Maintenance Utility Cart w/ Dump (1803)-$ -$ -$ -$ -$ 30$ -$ -$ -$ -$
Parks MCC Compact Pickup (1013)-$ -$ 69$ -$ -$ -$ -$ -$ -$ -$
Streets Maint Compact Pickup (0223) (GPR Truck) EV -$ 80$ -$ -$ -$ -$ -$ -$ -$ -$
Streets Maint HD Roll-Off Truck (0830) -$ -$ 100$ 100$ 100$ 100$ 100$ -$ -$ -$
Streets Maint Paver (1001)-$ -$ -$ 80$ 80$ 80$ 80$ 80$ -$ -$
Streets Maintenance 1/2 Ton Pickup Truck (1525)-$ -$ -$ -$ 76$ -$ -$ -$ -$ -$
Streets Maintenance 3/4 ton Pickup (0820) EV -$ -$ 72$ -$ -$ -$ -$ -$ -$ -$
Streets Maintenance Asphalt Zipper (1802)-$ -$ -$ -$ -$ 300$ -$ -$ -$ -$
Streets Maintenance Backhoe (0413)200$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Streets Maintenance Backhoe (1714)-$ -$ -$ -$ 300$ -$ -$ -$ -$ -$
Streets Maintenance Compact Pickup - Replace w/ Van (0853)-$ -$ 69$ -$ -$ -$ -$ -$ -$ -$
Streets Maintenance Crack Seal Machine (1805)-$ -$ -$ -$ -$ 60$ -$ -$ -$ -$
Streets Maintenance F-550 Concrete (1519)-$ -$ -$ -$ -$ 125$ -$ -$ -$ -$
Streets Maintenance F-550 Paint & Sign (1622)-$ -$ -$ -$ -$ -$ 125$ -$ -$ -$
Streets Maintenance F-550 Traffic Control Truck(1905)-$ -$ -$ -$ -$ -$ -$ 150$ -$ -$
Streets Maintenance F-750 Dump Truck (1405)-$ -$ -$ -$ -$ 80$ 80$ 80$ 80$ 80$
Streets Maintenance Loader (0329)-$ -$ -$ 80$ 80$ 80$ 80$ 80$ -$ -$
Streets Maintenance Message Board (1906)-$ -$ -$ -$ -$ -$ -$ 35$ -$ -$
Streets Maintenance Paving Broom Sweeper (1824)-$ -$ -$ -$ -$ -$ -$ 750$ -$ -$
Streets Maintenance Pickup (1722)-$ -$ -$ -$ -$ -$ 90$ -$ -$ -$
2025-27 CIP Project Table 5 of 14Financial Plan Page 214Page 734 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
Streets Maintenance Pickup (1723)-$ -$ -$ -$ -$ -$ 90$ -$ -$ -$
Streets Maintenance Pressure Washer (2102)-$ -$ -$ -$ -$ 35$ -$ -$ -$ -$
Streets Maintenance Roller (1002)-$ -$ -$ 100$ -$ -$ -$ -$ -$ -$
Streets Maintenance Skip & Drag (1823)-$ -$ -$ -$ -$ -$ 175$ -$ -$ -$
Streets Maintenance Trailer (1902)-$ -$ -$ -$ -$ -$ -$ 25$ -$ -$
Streets Maintenance Trailer - Tack Distribution (1301)-$ -$ -$ 35$ -$ -$ -$ -$ -$ -$
Streets Maintenance Transfer Dump (1901)-$ -$ -$ -$ -$ -$ -$ -$ -$ 750$
Streets- Sweeper (1703) EV -$ 200$ 200$ 200$ 200$ 200$ -$ -$ -$ -$
Transportation Planning E-150 Van (1402)-$ -$ -$ 65$ -$ -$ -$ -$ -$ -$
Urban Forest Pickup (0852) EV -$ 69$ -$ -$ -$ -$ -$ -$ -$ -$
Urban Forest Chipper (1717)-$ -$ -$ -$ 100$ -$ -$ -$ -$ -$
Urban Forest Chipper Truck (1806)-$ -$ -$ -$ -$ -$ -$ 200$ -$ -$
Urban Forestry Lift Truck (1816)-$ -$ -$ -$ -$ -$ 100$ 100$ 100$ 100$
Urban Forestry Water Truck (1612) -$ -$ -$ -$ 100$ 100$ 100$ 100$ 100$ -$
CIP No. #2000521 - Fleet Replacement: Utilities 238$ 600$ 1,758$ 396$ 648$ 908$ 723$ 50$ 268$ 200$
Camera Replacement in Wastewater Collection Van 200$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Environmental Compliance - Compact Pickup (0816)-$ -$ -$ 46$ -$ -$ -$ -$ -$ -$
Environmental Compliance - Sedan (0805)-$ -$ 42$ -$ -$ -$ -$ -$ -$ -$
Stormwater Compact Pickup (0850) EV -$ -$ 42$ -$ -$ -$ -$ -$ -$ -$
Wastewater Collection Van (1643) -$ -$ -$ -$ -$ 125$ -$ -$ -$ -$
Wastewater Collections Portable Pump (1730)-$ -$ -$ -$ -$ -$ 75$ -$ -$ -$
Wastewater Collections Caterpillar Excavator (0626)-$ -$ -$ -$ 100$ -$ -$ -$ -$ -$
Wastewater Collections Concrete Trailer (1804) -$ -$ -$ -$ -$ -$ -$ 50$ -$ -$
Wastewater Collections Dump Truck (0840)-$ -$ -$ -$ 350$ -$ -$ -$ -$ -$
Wastewater Collections Hydrocleaner (1407) -$ -$ 575$ -$ -$ -$ -$ -$ -$ -$
Wastewater Collections Portable Generator (1620)-$ -$ -$ -$ -$ -$ 200$ -$ -$ -$
Wastewater Collections Service Truck (1608) -$ -$ -$ -$ -$ 100$ -$ -$ -$ -$
Wastewater Collections Service Truck (1810)-$ -$ -$ -$ -$ 100$ -$ -$ -$ -$
Wastewater Collections Truck (1631)-$ -$ -$ -$ -$ -$ 83$ -$ -$ -$
Wastewater Collections Truck w/Dump Bed (1811)-$ -$ -$ -$ -$ -$ 100$ -$ -$ -$
Water Conservation Compact Pickup (1613) -$ -$ -$ -$ -$ 53$ -$ -$ -$ -$
Water Distribution - Water Distribution Service Truck (0847)-$ -$ 600$ -$ -$ -$ -$ -$ -$ -$
Water Distribution Backhoe (0720)-$ -$ 250$ -$ -$ -$ -$ -$ -$ -$
Water Distribution Hydro Ex Trailer (1621)-$ -$ -$ 150$ -$ -$ -$ -$ -$ -$
Water Distribution Meter Van (1909) -$ -$ -$ -$ -$ -$ -$ -$ 75$ -$
Water Distribution Pickup - Long-range (1629)-$ -$ 76$ -$ -$ -$ -$ -$ -$ -$
Water Distribution Pickup (1523)-$ -$ -$ -$ -$ 79$ -$ -$ -$ -$
Water Distribution Pickup (1724)-$ -$ -$ -$ -$ -$ 90$ -$ -$ -$
2025-27 CIP Project Table 6 of 14Financial Plan Page 215Page 735 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
Water Distribution Pickup (1903)-$ -$ -$ -$ -$ -$ -$ -$ 97$ -$
Water Distribution Pickup (1908)-$ -$ -$ -$ -$ -$ -$ -$ 97$ -$
Water Distribution Portable Generator (1619)-$ -$ -$ -$ -$ 200$ -$ -$ -$ -$
Water Distribution Portable Generator (2007)-$ -$ -$ -$ -$ -$ -$ -$ -$ 200$
Water Distribution Service Truck (0846)-$ 600$ -$ -$ -$ -$ -$ -$ -$ -$
Water Distribution Trailer (0235)-$ -$ -$ -$ 25$ -$ -$ -$ -$ -$
Water Quality Lab SUV (1713)-$ -$ -$ -$ -$ 73$ -$ -$ -$ -$
Water Treatment Plant Forklift (0910)-$ -$ 75$ -$ -$ -$ -$ -$ -$ -$
Water Treatment Plant Pickup (1004)-$ -$ 69$ -$ -$ -$ -$ -$ -$ -$
Water Treatment Plant Service Truck (1644)-$ -$ -$ -$ -$ -$ 100$ -$ -$ -$
Whale Rock - Boat -$ -$ -$ -$ 40$ -$ -$ -$ -$ -$
Whale Rock 1/2 Ton Truck (1630)-$ -$ -$ -$ 83$ -$ -$ -$ -$ -$
Whale Rock Boat Trailer -$ -$ -$ -$ 10$ -$ -$ -$ -$ -$
Whale Rock Portable Generator (1302) -$ -$ -$ 200$ -$ -$ -$ -$ -$ -$
Whale Rock Service Truck (1637)-$ -$ -$ -$ -$ 100$ -$ -$ -$ -$
Whale Rock SUV (1738)-$ -$ -$ -$ -$ -$ 76$ -$ -$ -$
Whale Rock UTV w/ Dump Bed (1509)-$ -$ 30$ -$ -$ -$ -$ -$ -$ -$
WRRF Compact Pickup 4x4 (0851)38$ -$ -$ -$ -$ -$ -$ -$ -$ -$
WRRF Compact Pickup (1522)-$ -$ -$ -$ -$ 79$ -$ -$ -$ -$
WTP Utility Cart -$ -$ -$ -$ 40$ -$ -$ -$ -$ -$
CIP No. #2000527 - Point Repairs - Wastewater Collections System 340$ 240$ 240$ -$ 240$ -$ -$ -$ -$ -$
CIP No. #2000529 - Recycled Water Orcutt Street - Fernwood to Laurel -$ 1,900$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000530 - Recycled Water Tank 100$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000531 - Recycled Water and Ultraviolet Disinfection Maintenance (602)-$ 10$ 10$ 10$ 10$ -$ -$ -$ -$ -$
CIP No. #2000532 - Major Facility Replacements -$ -$ 50$ 100$ -$ -$ -$ 2,000$ -$ -$
CIP No. #2000533 - Cutaway Bus Replacememt 260$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000536 - Fleet Replacement: Transit 150$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000537 - Transportation Monitoring & Modeling Update 15$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55$ 55$
CIP No. #2000540 - Water Distribution System Hydraulic Model Update -$ -$ 120$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000542 - WTP Major Facility Maintenance 113$ -$ 120$ 1,280$ 1,098$ -$ -$ -$ -$ -$
Actiflo Electrical Panel Replacement -$ -$ -$ 100$ -$ -$ -$ -$ -$ -$
Actiflo Poly Blend Units 25$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Contact Basin Drain Repair - Ozone System 38$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Effluent Pipe Corrosion Protection 50$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Facility Master Plan -$ -$ -$ 700$ 1,000$ -$ -$ -$ -$ -$
Package Thickener -$ -$ -$ 480$ -$ -$ -$ -$ -$ -$
Washwater Reclamation Pipe Cleaning -$ -$ -$ -$ 38$ -$ -$ -$ -$ -$
Cityworks Integration -$ -$ 120$ -$ -$ -$ -$ -$ -$ -$
2025-27 CIP Project Table 7 of 14Financial Plan Page 216Page 736 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
Sludge Drying Beds -$ -$ -$ -$ 60$ -$ -$ -$ -$ -$
CIP No. #2000543 - Stenner Canyon Waterline Replacement -$ -$ -$ 80$ 1,100$ -$ -$ -$ -$ -$
CIP No. #2000546 - Highland at UPRR and Cal Poly Waterline Replacement -$ -$ -$ -$ 850$ -$ -$ -$ -$ -$
CIP No. #2000547 - Foothill - Chorro to California 24" Pipeline Inter-tie -$ -$ -$ -$ 180$ 3,080$ -$ -$ -$ -$
CIP No. #2000548 - Water - Pipeline Replacement -$ -$ -$ -$ -$ 5,700$ 9,785$ 7,475$ 6,165$ 7,855$
CIP No. #2000549 - Whale Rock Pump Station Rehab (A and B)-$ -$ 5,039$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000551 - WRRF Power Cogeneration Upgrade -$ 1,475$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000553 - Fleet Replacement: Police 705$ 437$ 933$ 1,112$ 588$ 465$ 272$ 479$ 286$ 293$
Admin sedan (1531) EV -$ -$ 70$ -$ -$ -$ -$ -$ -$ -$
Admin sedan (1534)70$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Police Investigations Enclosed Trailer (0115)-$ -$ -$ 25$ -$ -$ -$ -$ -$ -$
Police Investigations Sedan (1016)65$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Police Patrol Electric SUV (1 -2 Vehicles Per Year) EV -$ 115$ 90$ -$ -$ 265$ -$ -$ -$ -$
Police Patrol Electric SUV (1-2 Vehicles Per Year) EV -$ -$ 164$ 261$ 258$ -$ 272$ 279$ 286$ 293$
Police Transport Van (0222)-$ -$ -$ -$ 120$ -$ -$ -$ -$ -$
3.7L AWD Police Sedan (1638)-$ -$ -$ 75$ -$ -$ -$ -$ -$ -$
Captain SUV (1715)-$ -$ 70$ -$ -$ -$ -$ -$ -$ -$
Communications Lieutenant Vehicle (NEW)65$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Investigation Sedan (1532)-$ -$ 70$ -$ -$ -$ -$ -$ -$ -$
Investigations Mini Van (1614) Hybrid -$ 70$ -$ -$ -$ -$ -$ -$ -$ -$
Investigations Sedan (1533)70$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Investigations Sedan (1628)-$ -$ 70$ -$ -$ -$ -$ -$ -$ -$
Investigations Sedan (1635)-$ -$ 70$ -$ -$ -$ -$ -$ -$ -$
Investigations SUV (1535)-$ 65$ -$ -$ -$ -$ -$ -$ -$ -$
Investigations SUV (1601)-$ -$ 70$ -$ -$ -$ -$ -$ -$ -$
Motorcycle (1817)-$ -$ -$ 45$ -$ -$ -$ -$ -$ -$
Patrol SUV (2 to 4 Vehicles)370$ 187$ 194$ -$ -$ 200$ -$ 200$ -$ -$
PD Motors Unit #M1 (2205)-$ -$ -$ -$ 45$ -$ -$ -$ -$ -$
PD Motors Unit #M1 (2206)-$ -$ -$ -$ 45$ -$ -$ -$ -$ -$
PD Motors Unit #M1 (2207)-$ -$ -$ -$ 45$ -$ -$ -$ -$ -$
Police FST Truck (1633)-$ -$ -$ 75$ -$ -$ -$ -$ -$ -$
Police Motorcycles (1602, 1603)65$ -$ 65$ -$ -$ -$ -$ -$ -$ -$
Public Safety Mobile Command Vehicle/City EOC -$ -$ -$ 550$ -$ -$ -$ -$ -$ -$
SWAT Trailer Enclosed, 2 Axle, Complex (0845)-$ -$ -$ -$ 75$ -$ -$ -$ -$ -$
Truck to tow the Mobile Command Trailer -$ -$ -$ 82$ -$ -$ -$ -$ -$ -$
CIP No. #2000554 - Fleet Replacement: Fire 300$ 675$ 450$ 1,900$ 1,290$ 800$ 850$ 850$ 350$ 480$
1/2 Ton SUV - Battallion Chief Vehicle (1706)-$ -$ 100$ -$ -$ -$ -$ -$ -$ -$
1/2 Ton SUV - General Utility Vehicle (1406)-$ -$ 50$ -$ -$ -$ -$ -$ -$ -$
2025-27 CIP Project Table 8 of 14Financial Plan Page 217Page 737 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
Cart Utility w/ Dump Bed (1802)-$ 25$ -$ -$ -$ -$ -$ -$ -$ -$
Connect Van XL (2201)-$ -$ -$ -$ -$ -$ -$ 50$ -$ -$
Engine 3 (2004)-$ -$ -$ -$ -$ -$ -$ -$ 350$ 350$
Fire 1/2 ton Truck (2)-$ -$ -$ -$ -$ -$ 100$ -$ -$ -$
Fire Truck 1 - Tiller Ladder Truck (Replacement) (1017) -$ -$ -$ 1,300$ 300$ 300$ 300$ 300$ -$ -$
Fire Truck 2 - Quint (Replacement) (1814)-$ -$ -$ 300$ 300$ 300$ 300$ 300$ -$ -$
Forklift (1626)-$ -$ -$ -$ -$ -$ -$ -$ -$ 30$
Medic Rescue (Ambulance) (1822)-$ -$ -$ -$ 300$ -$ -$ -$ -$ -$
Patrol - Type VI Fire Engine -$ 350$ -$ -$ -$ -$ -$ -$ -$ -$
Pickup 1/2 ton (0801) -$ -$ -$ -$ -$ 100$ -$ -$ -$ -$
Pickup Truck 1/2 (0702)-$ -$ -$ -$ -$ -$ -$ -$ -$ 100$
Pickup Truck 1/2 (1719)-$ -$ -$ -$ -$ -$ 50$ -$ -$ -$
Pickup Truck 3/4 (1821)-$ -$ -$ -$ -$ 100$ -$ -$ -$ -$
Pickup Truck 3/4 (2221)-$ -$ -$ -$ -$ -$ -$ 100$ -$ -$
Small SUVs (2) (1604,1605)-$ -$ -$ -$ 120$ -$ -$ -$ -$ -$
Station 5 Fire Apparatus 300$ 300$ 300$ 300$ 150$ -$ -$ -$ -$ -$
SUV 1/2 Ton 4x4 (2202)-$ -$ -$ -$ -$ -$ -$ 100$ -$ -$
SUV 1/2 Ton 4x4 (2208)-$ -$ -$ -$ -$ -$ 100$ -$ -$ -$
SUVs (2) (Light Fleet) (1503, 1502)-$ -$ -$ -$ 120$ -$ -$ -$ -$ -$
CIP No. #2000555 - Fleet Replacement: Admin -$ -$ -$ -$ 50$ 252$ 100$ 159$ -$ -$
City Hall and 919 Pool Cars (1541, 1710, 1711, 1720, 1721) EV -$ -$ -$ -$ 50$ 100$ 100$ -$ -$ -$
Information Tech SUV (1826) EV -$ -$ -$ -$ -$ -$ -$ 80$ -$ -$
Information Tech Van (1634) EV -$ -$ -$ -$ -$ 73$ -$ -$ -$ -$
Information Tech Van (1815) EV -$ -$ -$ -$ -$ -$ -$ 80$ -$ -$
Natural Resources Pickup Truck 4x4 (1520) EV -$ -$ -$ -$ -$ 79$ -$ -$ -$ -$
CIP No. #2000557 - Swim Center Expansion -$ -$ -$ -$ -$ -$ -$ -$ -$ 100$
CIP No. #2000561 - Sewer-main Replacement: Morro, Mill, Santa Rosa, and Chorro 145$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000563 - Waterline Replacement: California Ave - Taft to Mill 2,570$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000568 - Golf Course Pro Shop - Flood Damage Repair -$ 250$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000570 - Sewer-main Replacements: Taft, Hathaway, Phillips, Buena Vista, and Loomis 330$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000571 - Sewer-main Replacements: San Jose, Ramona, Monte Vista, and California -$ 310$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000574 - Parking Pay Station Installation 500$ 500$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000577 - Police Station TI - 1106 Walnut 75$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000601 - Public Safety IT Replacements 1,152$ 398$ 1,546$ 352$ 761$ 1,144$ 299$ 1,254$ 1,020$ 446$
911 Phone System -$ -$ -$ -$ 300$ -$ -$ -$ -$ -$
Access Control (Automatic Gate Card System)-$ -$ 150$ -$ -$ -$ -$ 174$ -$ -$
Audio Recording System Replacement -$ 174$ -$ -$ -$ -$ 200$ -$ -$ -$
Body Worn Cameras and In-Car Video Replacement -$ -$ -$ -$ 250$ -$ -$ -$ 281$ -$
2025-27 CIP Project Table 9 of 14Financial Plan Page 218Page 738 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
CAD/RMS Replacement -$ -$ 900$ -$ -$ -$ -$ -$ -$ -$
ECC Computers -$ -$ -$ 169$ -$ -$ -$ 190$ -$ -$
ECC Audio Visual System -$ -$ -$ -$ -$ -$ -$ -$ 457$ -$
ECC Equipment Replacement -$ -$ 39$ 39$ -$ -$ 44$ 44$ -$ -$
ECC Radio Consoles -$ -$ -$ -$ -$ -$ -$ -$ 202$ -$
ECC UPS 161$ -$ -$ -$ -$ -$ -$ 198$ -$ -$
Fire Station Alerting System 340$ -$ -$ -$ -$ 375$ -$ -$ -$ -$
PD Data Storage -$ 163$ -$ -$ -$ 184$ -$ -$ -$ 207$
Police CAD Hardware (Servers and Storage)-$ -$ 406$ -$ -$ -$ -$ 470$ -$ -$
Public Safety MDC 443$ -$ -$ -$ -$ 515$ -$ -$ -$ -$
Public Safety POD Cameras 63$ 61$ 51$ -$ 71$ 70$ 55$ -$ 80$ 77$
Radio Handhelds & Mobiles 145$ -$ -$ 144$ -$ -$ -$ 178$ -$ -$
Storage Refresh/Expansion (PD)-$ -$ -$ -$ 140$ -$ -$ -$ -$ 162$
CIP No. #2000603 - Enterprise IT Replacements 351$ -$ 340$ 1,257$ -$ 59$ 322$ 108$ 183$ 593$
Asset Works Upgrades -$ -$ 143$ -$ -$ -$ -$ -$ -$ -$
Chamber AV Replacement (Broadcast System)-$ -$ -$ 250$ -$ -$ -$ -$ -$ -$
Citywide Radio Simulcast Backend Upgrade (Tait)-$ -$ -$ 850$ -$ -$ -$ -$ -$ -$
Escribe replacement -$ -$ 40$ -$ -$ -$ -$ -$ -$ -$
Facility Security Cameras 51$ -$ -$ 46$ -$ 59$ 61$ -$ 54$ -$
Facility Security Citywide Camera Storage -$ -$ -$ 46$ -$ -$ -$ -$ 54$ -$
Parks & Rec ActiveNet Software Replacement -$ -$ 50$ -$ -$ -$ -$ -$ -$ -$
Radios, Mobiles and stations not replaced - EF & PW Only -$ -$ -$ -$ -$ -$ 246$ -$ -$ -$
Security Video System Replacement (Camera&Software)-$ -$ -$ 64$ -$ -$ -$ -$ 75$ -$
UB System Upgrade -$ -$ -$ -$ -$ -$ -$ -$ -$ 202$
VoIP Telephone System 300$ -$ -$ -$ -$ -$ -$ -$ -$ 391$
Wireless System Citywide -$ -$ 107$ -$ -$ -$ 15$ 108$ -$ -$
CIP No. #2000604 - Network IT Replacements 242$ 223$ 192$ 989$ 406$ 462$ 289$ -$ 1,070$ 1,069$
City SAN -$ 223$ -$ -$ -$ 251$ -$ -$ -$ 283$
Firewall Replacement -$ -$ -$ -$ 290$ -$ -$ -$ -$ 336$
Network Security Upgrade -$ -$ 137$ -$ -$ 149$ -$ -$ 163$ -$
Network Switching Infrastructure Equipment -$ -$ -$ 544$ -$ -$ -$ -$ 631$ -$
Network Switching Infratstructure Equipment -$ -$ -$ 93$ -$ -$ -$ -$ 108$ -$
PD/City backup storage, secondary storage -$ -$ -$ 87$ -$ -$ -$ -$ 101$ -$
Uninterruptible Power Supplies (UPS’s Servers and Storage)-$ -$ 56$ -$ -$ 61$ -$ -$ 67$ -$
Virtual Private Network Replace -$ -$ -$ -$ 116$ -$ -$ -$ -$ 134$
VMware Infrastructure Upgrade 242$ -$ -$ 264$ -$ -$ 289$ -$ -$ 316$
CIP No. #2000608 - Active Transportation Plan Implementation -$ 200$ 200$ 400$ 200$ 350$ 550$ 200$ 400$ 200$
Active Transporation Plan Tier 1 Network Implementation -$ -$ -$ -$ -$ 150$ 150$ -$ -$ -$
2025-27 CIP Project Table 10 of 14Financial Plan Page 219Page 739 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
Bicycle Facility Improvements -$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$
Pavement Maintenance Projects Complete Street Components -$ -$ -$ 200$ -$ -$ 200$ -$ 200$ -$
Pedestrian Facility Improvements -$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$
CIP No. #2000610 - Fleet Replacement: CDD -$ -$ -$ -$ -$ -$ -$ 325$ -$ -$
CIP No. #2000611 - Fleet Replacement: Parking -$ 50$ -$ 66$ -$ -$ 76$ 300$ -$ -$
919 Palm Structure Generator -$ -$ -$ -$ -$ -$ -$ 300$ -$ -$
Mobility Services Pool Car (EV)-$ 50$ -$ -$ -$ -$ -$ -$ -$ -$
Parking Services SUV (1737)-$ -$ -$ -$ -$ -$ 76$ -$ -$ -$
Parking Services SUV with LPR (1401)-$ -$ -$ 66$ -$ -$ -$ -$ -$ -$
CIP No. #2000616 - 2025 Paving Project 5,237$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000617 - 2026 Paving Project -$ 4,303$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2000900 - Multi Generational Community Center -$ -$ -$ -$ -$ -$ -$ -$ -$ 100$
CIP No. #2001001 - Street Reconstruction & Resurfacing -$ -$ 4,827$ 4,374$ 4,402$ 4,430$ 6,019$ 5,869$ 5,603$ 5,350$
CIP No. #2001002 - Sidewalk Maintenance 140$ 250$ 250$ 250$ 250$ 250$ 150$ 150$ 150$ 150$
CIP No. #2001003 - Traffic Maintenance and Replacement 360$ 430$ 500$ 300$ 500$ 500$ 500$ 500$ 500$ 500$
No Parking Sign Installations 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$
Traffic Signal Asset Maintenance and Replacements (ADA)100$ 200$ 200$ 100$ 200$ 200$ 200$ 200$ 200$ 200$
Traffic Signs & Striping Maintenance 160$ 130$ 200$ 100$ 200$ 200$ 200$ 200$ 200$ 200$
CIP No. #2001004 - Water Distribution Utility Trench Repair 340$ 340$ 340$ 340$ 340$ -$ -$ -$ -$ -$
CIP No. #2001005 - Water Valve Cover Adjustments 285$ 35$ 35$ 35$ 35$ -$ -$ -$ -$ -$
CIP No. #2001008 - Downtown Renewal (73)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001009 - Whale Rock Reservoir – Asset Replacement 40$ 20$ 220$ 20$ 70$ 20$ 20$ 120$ 120$ 120$
Intake Valve Replacements -$ -$ 200$ -$ -$ -$ -$ -$ -$ -$
Reservoir Fencing 20$ 20$ 20$ 20$ 20$ -$ -$ -$ -$ -$
Shop Pavement Repair -$ -$ -$ -$ 50$ -$ -$ -$ -$ -$
Stilling Basin 20$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Whale Rock - Major Maintenance -$ -$ -$ -$ -$ 20$ 20$ 120$ 120$ 120$
CIP No. #2001010 - Parks Major Maintenance 2$ 575$ 475$ 480$ 585$ 1,510$ 405$ 660$ 80$ 385$
ADA Transition Plan Implementation -$ -$ 25$ -$ 25$ -$ 25$ 25$ -$ -$
Cheng Park Maintenance (124)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Concrete Bench & Table Replacement Various Locations 15$ 15$ 15$ 15$ 15$ 15$ 15$ 15$ 15$ 15$
Devaul Basketball Court Replacement -$ -$ -$ -$ -$ -$ 15$ 250$ -$ -$
Irrigation Mainline Leak Repair 50$ 50$ 50$ 50$ 50$ 50$ 50$ 50$ 50$ 50$
Islay Park Flatwork Replacement -$ 40$ -$ -$ -$ -$ -$ -$ -$ -$
Johnson Park Sidewalk & Tree Replacement -$ -$ -$ -$ 175$ -$ -$ -$ -$ -$
Laguna Lake Park Docks and Ramp -$ -$ 100$ -$ -$ -$ -$ -$ -$ -$
Landscape Controller System Upgrade to Calsense -$ 150$ -$ -$ -$ -$ -$ -$ -$ -$
Madonna Road Landscaping and Irrigation Replacement (26)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
2025-27 CIP Project Table 11 of 14Financial Plan Page 220Page 740 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
Meadow Park Exercise/Par Course Equipment Replacement (40)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Mission Plaza Railing Upgrade -$ 35$ -$ 35$ -$ 35$ -$ 35$ -$ 35$
Parks Play Surfacing 285$ 285$ 285$ 280$ 285$ 285$ 285$ 285$ -$ 285$
Sinsheimer Park Outfield Wall Replacement -$ -$ -$ -$ 20$ 125$ -$ -$ -$ -$
Sinsheimer Park Stadium Bleachers -$ -$ -$ 100$ -$ 1,000$ -$ -$ -$ -$
Sinsheimer Stadium Irrigation and Drainage Replacement (158)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Water Stations & Supply Lines -$ -$ -$ -$ 15$ -$ 15$ -$ 15$ -$
CIP No. #2001011 - Open Space Maintenance 125$ 125$ 170$ 170$ 170$ 170$ 170$ 170$ 170$ 170$
General Open Space Maintenance 75$ 75$ 120$ 120$ 120$ 120$ 120$ 120$ 120$ 120$
Open Space Fencing 50$ 50$ 50$ 50$ 50$ 50$ 50$ 50$ 50$ 50$
CIP No. #2001014 - Multisite Energy Management (72)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001015 - Neighborhood Traffic Improvements -$ 35$ 35$ 35$ 35$ 35$ 35$ 35$ 35$ 35$
CIP No. #2001016 - Street Lights -$ 80$ 80$ 80$ 80$ 80$ 80$ 80$ 80$ 80$
CIP No. #2001017 - Whale Rock Reservoir Transmission Pipeline Replacement 90$ 960$ 550$ -$ 1,800$ 1,800$ 1,800$ -$ -$ -$
Pipeline Creek Crossing Repairs 30$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Transmission Pipeline Repairs 60$ 960$ 550$ -$ 1,800$ -$ -$ -$ -$ -$
Whale Rock - Pipeline Replacement -$ -$ -$ -$ -$ 1,800$ 1,800$ -$ -$ -$
CIP No. #2001024 - Sewer Inflow and Infiltration Reduction 420$ 420$ 420$ 250$ 250$ -$ -$ -$ -$ -$
CIP No. #2001025 - Sewer Utility Trench Repair 25$ 25$ 25$ 30$ 30$ -$ -$ -$ -$ -$
CIP No. #2001026 - WTP Major Maintenance 180$ 180$ 180$ 180$ 180$ -$ -$ -$ -$ -$
Chemical System Maintenance 33$ 33$ 33$ 33$ 33$ -$ -$ -$ -$ -$
Compressor and Dryer Maintenance 7$ 7$ 7$ 7$ 7$ -$ -$ -$ -$ -$
Ozone System Maintenance 140$ 140$ 140$ 140$ 140$ -$ -$ -$ -$ -$
CIP No. #2001028 - Lead By Example -$ -$ 1,305$ 1,120$ -$ -$ -$ -$ -$ -$
Building Electrification - City Hall Heat Pump -$ -$ 100$ 750$ -$ -$ -$ -$ -$ -$
Building Electrification - Rooftop Units at Corp Yard -$ -$ 55$ 370$ -$ -$ -$ -$ -$ -$
Building Electrification - Swim Center Heat Pump -$ -$ 1,150$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001029 - License Plate Recognition Replacement -$ -$ -$ 100$ -$ -$ 50$ -$ -$ -$
CIP No. #2001031 - Laguna Lake Golf Course Irrigation Improvements -$ -$ -$ -$ -$ 300$ 1,700$ -$ -$ -$
CIP No. #2001032 - Pismo Street Retaining Wall (Storm Recovery)100$ 1,900$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001033 - Downtown Transit Center Rehabilitation 250$ -$ 3,000$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001034 - Police Range Facility Improvements and Rehabilitation -$ -$ -$ -$ 250$ 750$ -$ -$ -$ -$
CIP No. #2001035 - Emily Street Extension -$ -$ -$ -$ -$ -$ -$ -$ -$ 200$
CIP No. #2001039 - Sewer Main Replacement: Broad, Murray, and Chorro -$ -$ 145$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001040 - Waterline Replacement: Chorro - Highland to Meinecke 24-inch Pipeline Replacement 100$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001041 - Water Treatment Plant - Filter Media Replacement and Underdrain Repairs 480$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001042 - Sewer-main Replacement: Chorro - Boysen to Rougeot -$ 2,750$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001043 - Recycled Water Pump Station Maintenance -$ 45$ -$ -$ 45$ -$ -$ -$ -$ -$
2025-27 CIP Project Table 12 of 14Financial Plan Page 221Page 741 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
Recycled Water Pump Upgrade -$ -$ -$ -$ 45$ -$ -$ -$ -$ -$
RW Effluent Meter Replacement -$ 45$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001044 - Recycled Water Storage Tank -$ -$ -$ -$ 20$ -$ -$ -$ -$ -$
CIP No. #2001048 - Waterline Replacement: Santa Rosa - Stenner Creek Road to Highland 30-inch Pipeline -$ -$ 9,230$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001049 - WRRF Major Equipment Maintenance -$ -$ -$ -$ -$ 50$ 50$ -$ -$ 2,000$
CIP No. #2001050 - Sewer Lift Station Maintenance 400$ -$ 80$ -$ 80$ -$ -$ -$ -$ -$
CIP No. #2001051 - Source Water Strategic Plan -$ -$ -$ 300$ 1,300$ -$ -$ -$ -$ -$
CIP No. #2001052 - Water Storage Tank Inspection and Cleaning 10$ 10$ 90$ 10$ 10$ -$ -$ -$ -$ -$
Reservoir 1 Floating Cover -$ -$ 45$ -$ -$ -$ -$ -$ -$ -$
Reservoir 2 Floating Cover -$ -$ 45$ -$ -$ -$ -$ -$ -$ -$
Storage Tanks 10$ 10$ -$ 10$ 10$ -$ -$ -$ -$ -$
CIP No. #2001053 - Waterline Abandonment & Connections -$ 50$ 50$ 50$ 50$ -$ -$ -$ -$ -$
CIP No. #2001054 - Water - Major Maintenance -$ -$ -$ -$ -$ 12,414$ 2,558$ 2,398$ 2,478$ 2,388$
CIP No. #2001055 - WRRF - Building Maintenance 150$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001056 - Water Treatment Plant - Building Maintenance 300$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001057 - ATP - Higuera Complete Street Project 2,500$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001058 - ATP - Foothill Boulevard Complete Street Project -$ 200$ -$ 2,500$ -$ -$ -$ -$ -$ -$
ATP - Foothill Boulevard Complete Street Project (Construction)-$ -$ -$ 2,500$ -$ -$ -$ -$ -$ -$
ATP - Foothill Boulevard Complete Street Project (Planning and Design)-$ 200$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001062 - ATP - Railroad Safety Trail (Orcutt to Tiburon) and Bullock Culvert Replacement -$ -$ -$ -$ -$ -$ -$ 700$ -$ 2,450$
CIP No. #2001063 - Broadband Plan -$ 6,200$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001067 - Ramona Crossing Improvements 20$ 200$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001070 - ATP-South Broad Street Corridor -$ -$ -$ -$ 2,800$ -$ -$ -$ -$ -$
CIP No. #2001071 - Storm Response and Recovery 100$ 2,183$ -$ 1,986$ 3,501$ 1,856$ -$ -$ -$ -$
Laguna Lake Golf Course Bridge Replacement -$ 600$ -$ -$ -$ -$ -$ -$ -$ -$
Mission Plaza Creek Sidewalk Repair -$ -$ -$ 870$ -$ -$ -$ -$ -$ -$
Mitigation Planting 100$ 1,583$ -$ -$ -$ -$ -$ -$ -$ -$
Prefumo Creek Grade Structure -$ -$ -$ 916$ -$ -$ -$ -$ -$ -$
SLO Creek Repairs at Elks Lodge -$ -$ -$ 200$ 3,501$ 1,856$ -$ -$ -$ -$
CIP No. #2001073 - Sewer Main Replacement: Oceanaire - Cayucos to Froom Rd 35$ -$ -$ -$ 100$ -$ -$ -$ -$ -$
Oceanaire - Cayucos to Froom Road 35$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Ocenaire - Laguna to Cayucos -$ -$ -$ -$ 100$ -$ -$ -$ -$ -$
CIP No. #2001075 - Parking Structure Safety Element R&D 1,500$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Parking Structure Safety Element Construction Cameras 500$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Parking Structure Safety Element Construction Fencing 1,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2001076 - Roadway Barricade Enhancements 150$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2090742 - Storm Drains -$ 750$ 250$ 525$ 75$ 750$ -$ 1,000$ -$ 1,000$
Drainage Infrastructure Replacement -$ 750$ -$ 450$ -$ 750$ -$ 1,000$ -$ 1,000$
2025-27 CIP Project Table 13 of 14Financial Plan Page 222Page 742 of 994
2025-27 CIP Project Table
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Project Number and Name (Project Subtasks Shown in While Lines)
Year 1 -
($K)
Year 2 -
($K)
Year 3 -
($K)
Year 4 -
($K)
Year 5 -
($K)
Year 6 -
($K)
Year 7 -
($K)
Year 8 -
($K)
Year 9 -
($K)
Year 10 -
($K)
2025-27 FP Outyears
Storm Drain Long-Range Plan -$ -$ 100$ -$ -$ -$ -$ -$ -$ -$
Trash Capture -$ -$ 150$ 75$ 75$ -$ -$ -$ -$ -$
CIP No. #2091219 - WRRF Upgrade 2,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2091224 - Sewer Lift Station Replacement - Foothill -$ -$ -$ -$ 400$ -$ -$ -$ -$ -$
CIP No. #2091252 - Prado Road Bridge Widening 7,346$ 3,500$ 30,489$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2091368 - T-3 Water Storage Tank Replacement - High Pressure Zone -$ 500$ -$ -$ 9,250$ -$ -$ -$ -$ -$
CIP No. #2091369 - Sewer Lift Station Replacement - Airport -$ -$ -$ 3,645$ -$ -$ -$ -$ -$ -$
CIP No. #2091375 - Railroad Safety Trail Taft to Pepper (27)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2091503 - California & Taft Roundabout 500$ 3,650$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2091506 - Groundwater Well Development Program [91506]2,250$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Construct Extraction and Treatment Wells 2,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Construct Monitoring Wells 250$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2091613 - Prado Road Interchange (5,018)$ -$ 2,000$ 2,000$ 121,000$ -$ -$ -$ -$ -$
CIP No. #2091619 - Anholm Neighborhood Greenway Plan (0)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2091633 - Corp Yard Storage Stalls -$ 100$ -$ 1,000$ -$ -$ -$ -$ -$ -$
CIP No. #2091634 - Fire Station 1 Wash Area 40$ 150$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2091639 - Sewer Main Replacement: Chorro – Meinecke to Murray -$ 260$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2091640 - Sewer - Pipeline Replacement -$ -$ -$ -$ -$ 6,030$ 3,240$ 5,980$ 2,900$ 4,998$
CIP No. #2091734 - Water Treatment Plant - Water Meter Replacement 55$ 82$ -$ -$ -$ -$ -$ -$ -$ -$
Drying Bed Meters 5$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Effluent Meter Replacement -$ 32$ -$ -$ -$ -$ -$ -$ -$ -$
Salinas Water Meter 50$ 50$ -$ -$ -$ -$ -$ -$ -$ -$
CIP No. #2099110 - Laguna Lake Dredging -$ -$ -$ 500$ -$ 824$ -$ 800$ -$ 800$
CIP No. #2099837 - Open Space Acquisition 150$ 150$ 150$ 150$ 150$ 150$ 150$ 150$ 150$ 150$
CIP No. #CIP Res - CIP Reserve 4,000$ 4,000$ 4,000$ 4,000$ 4,000$ 4,000$ 4,000$ 4,000$ 4,000$ 4,000$
CIP No. #IIF - IIF Public Safety Contribution -$ -$ -$ -$ -$ -$ 1,010$ 500$ 1,289$ 1,000$
CIP No. #Interchange Debt Payments - Prado Road Interchange -$ -$ -$ -$ 1,604$ 3,104$ 4,604$ 4,604$ 4,604$ 4,604$
Prado Road Interchange Debt Repayment -$ -$ -$ -$ 1,604$ 3,104$ 4,604$ 4,604$ 4,604$ 4,604$
Grand Total 53,644$ 58,340$ 84,667$ 41,851$ 173,173$ 59,116$ 48,191$ 47,173$ 42,875$ 50,362$
2025-27 CIP Project Table 14 of 14Financial Plan Page 223Page 743 of 994
Project Number Project Name
2000027
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 400,000 400,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000
Local Revenue Measure (Capital Outlay 401)400,000 400,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000
2000027 - Urban Forest Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Urban Forest Maintenance
Local Revenue Measure (Capital Outlay 401)400,000 400,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000
The City’s Urban Forest is comprised of approximately 13,000 public trees. Regular tree pruning and related maintenance provides for an
attractive, healthy,and safer urban forest. This funding will be used to provide annual tree pruning in neighborhoods and the downtown to
compliment the Urban Forest Master Plan used to guide long term maintenance and operations program efforts.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Urban Forest Maintenance
Open Space, Climate Action, and Resilience
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 1 Financial Plan Page 224Page 744 of 994
Project Number Project Name
2000029
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 93,682 50,000 50,000 50,000 50,000
Local Revenue Measure (Capital Outlay 401)93,682 - 50,000 - 50,000 - 50,000 - 50,000 -
2000029 - Bridge Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Bridge Maintenance
Local Revenue Measure (Capital Outlay 401)93,682 - 50,000 - 50,000 - 50,000 - 50,000 -
The City of San Luis Obispo has 38 vehicular bridges and 11 pedestrian bridges ranging in age from one to 100+years old.In accordance
with Title 23 of the Code of Federal Regulations (Federal Highway Act)and the National Bridge Inspection Standards, Caltrans provides
bridge inspections on vehicular bridges over 20 feet in length every 2 to 4 years. The City is committed to providing preventative
maintenance measures to extend the service life of these structures. The following bridges have been identified for maintenance: Elks Lane
Bridge
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Bridge Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 2 Financial Plan Page 225Page 745 of 994
Project Number Project Name
2000030
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 10,000 10,000 10,000 10,000 10,000
Local Revenue Measure (Capital Outlay 401)- 10,000 - 10,000 - 10,000 - 10,000 - 10,000
2000030 - Laguna Lake Golf Course Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Laguna Lake Golf Course Maintenance
Local Revenue Measure (Capital Outlay 401)- 10,000 - 10,000 - 10,000 - 10,000 - 10,000
This Annual Asset Maintenance Project for the Laguna Lake Golf Course provides funding for work efforts such as general repairs of the 40
year old irrigation system, increasing water efficiencies by reducing leaks, and increasing playability and viability of the turf.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Laguna Lake Golf Course Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 3 Financial Plan Page 226Page 746 of 994
Project Number Project Name
2000031
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 178,236 1,010,000 500,000 40,000 475,000 1,700,000 400,000
Local Revenue Measure (Capital Outlay 401)178,236 - 1,010,000 500,000 40,000 475,000 1,700,000 400,000 - -
2000031 - Parking Lot Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Santa Rosa Park Parking Lot (Parking Lot Maintenance)
Local Revenue Measure (Capital Outlay 401)- - 980,000 - - - - - - -
Sinsheimer Park Parking Lot (Parking Lot Maintenance)
Local Revenue Measure (Capital Outlay 401)- - - - 40,000 350,000 - - - -
Ludwick Community Center (Parking Lot Maintenance)
Local Revenue Measure (Capital Outlay 401)- - 30,000 500,000 - - - - - -
Meadow Park Parking Lot (Parking Lot Maintenance)
Local Revenue Measure (Capital Outlay 401)178,236 - - - - - - - - -
Laguna Lake Parking Lot (Parking Lot Maintenance)
Local Revenue Measure (Capital Outlay 401)- - - - - 75,000 1,250,000 - - -
Laguna Lake Golf Course (Parking Lot Maintenance)
Local Revenue Measure (Capital Outlay 401)- - - - - - 50,000 400,000 - -
Throop Park (Parking Lot Maintenance)
Local Revenue Measure (Capital Outlay 401)- - - - - 50,000 400,000 - - -
Parking Lot Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
The total area of City maintained parking lots is approximately 360,000 square feet or 8.3 acres.In order to increase the percentage of lot
surfaces in good condition,regular maintenance needs to be completed. The following parking lots have been identified for maintenance
and repair:
2025-26: Meadow Park, Fire Station 2, and ongoing minor repairs
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 4 Financial Plan Page 227Page 747 of 994
Project Number Project Name
2000032
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000 100,000 515,000 200,000 100,000 200,000 100,000
Local Revenue Measure (Capital Outlay 401)- - 100,000 100,000 515,000 200,000 100,000 200,000 - 100,000
2000032 - Pedestrian and Bicycle Pathway Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Brookpine and Spanish Oaks Bike Path Maintenance
Local Revenue Measure (Capital Outlay 401)- - - - 350,000 - - - - -
Pedestrian and Bicycle Pathway
Local Revenue Measure (Capital Outlay 401)- - 100,000 100,000 100,000 - 100,000 200,000 - 100,000
Andrews and Johnson Bike Path
Local Revenue Measure (Capital Outlay 401)- - - - 65,000 200,000 - - - -
There are approximately 6.5 miles of asphalt concrete pathways and bike paths within the City. Examples of these paths are the Brookpine
and Spanish Oaks and Andrews and Johnson Trail. These pathways are used by bicycles and pedestrians,along with occasional service
vehicles. To maintain accessibility to these facilities and reduce the risk of accidents, regular maintenance of pathways is important.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Pedestrian and Bicycle Pathway Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 5 Financial Plan Page 228Page 748 of 994
Project Number
2000033
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 585,000 629,000 100,000 850,000 100,000 500,000 100,000
Capital Outlay (Capital Outlay 401)- - 75,000 - - - - - - -
Local Revenue Measure (Capital Outlay 401)585,000 - 554,000 100,000 - 850,000 100,000 - - 100,000
State or Federal Grant (Capital Outlay 401)- - - - - - - 500,000 - -
2000033 - Playground Equipment Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
French Park Playground Equipment Replacement
Local Revenue Measure (Capital Outlay 401)- - - - - - - - - 100,000
Anholm Playground Equipment Replacement
Local Revenue Measure (Capital Outlay 401)- - - - - - 100,000 - - -
State or Federal Grant (Capital Outlay 401)- - - - - - - 500,000 - -
Devaul Ranch Playground
Local Revenue Measure (Capital Outlay 401)585,000 - - - - - - - - -
Laguna Hills Playground
Local Revenue Measure (Capital Outlay 401)- - - 100,000 - 850,000 - - - -
Vista Lago Playground
Local Revenue Measure (Capital Outlay 401)- - 554,000 - - - - - - -
Capital Outlay (Capital Outlay 401)- - 75,000 - - - - - - -
Project Name
Playground Equipment Replacement
Infrastructure and Sustainable Transportation
Community Improvement
Asset Replacement
Project Description
Park playground equipment is required to be inspected monthly and replaced based on its life expectancy. Each park playground amenity is
assessed and scheduled out for replacement within the CIP.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 6 Financial Plan Page 229Page 749 of 994
Project Number Project Name
2000038
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 3,000,000
Water Fund (601)- - - 3,000,000 - - - - - -
2000038 - Edna Tank Recoating
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Edna Tank Recoating
Water Fund (601)- - - 3,000,000 - - - - - -
Storage capacity of treated water is an essential function of a water distribution system to provide adequate flows and pressures throughout
the community.In 2012,a consultant was hired to inspect and produce a report regarding the interior and exterior of the City’s water storage
tanks. Following the inspection of the tanks, staff worked with the consultant to assign a priority ranking to each outlined capital project. The
Edna Tank, a significant water storage facility situated behind the hilltops, was constructed in 1974 and has a storage capacity of 4 million
gallons. The City’s largest steel water storage tank is experiencing corrosion on the interior surfaces and requires new interior and exterior
coatings to prevent the corrosion from spreading into the structural members. The purpose of this re-coating project is to extend the life of
the storage tank through preventative maintenance to prolong the life span of the equipment,and to avoid costly repairs to the structural
components.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Edna Tank Recoating
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 7 Financial Plan Page 230Page 750 of 994
Project Number Project Name
2000050
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 2,000,000
Parking Fund (611)- - 2,000,000 - - - - - - -
2000050 - 871 Marsh Parking Structure Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
871 Marsh Parking Structure
Parking Fund (611)- - 2,000,000 - - - - - - -
In 2018,the City completed a Capital Asset Management Plan that identified needed maintenance projects to repair deficiencies and extend
the life of the 871 Marsh Parking Structure. The structure has several structural and accessibility deficiencies that this project proposes to
address.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
871 Marsh Parking Structure Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 8 Financial Plan Page 231Page 751 of 994
Project Number Project Name
2000053
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 75,000
Transit Fund (621)- 75,000 - - - - - - - -
2000053 - Bus Wash Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Bus Wash Replacement
Transit Fund (621)- 75,000 - - - - - - - -
The City's bus wash facility has met the end of its useful life and is often out of service. This project will repair or replace failing components
necessary to extend the life of the facility.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Bus Wash Replacement
Infrastructure and Sustainable Transportation
Transportation
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 9 Financial Plan Page 232Page 752 of 994
Project Number Project Name
2000054
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 6,500,000 2,300,000 1,900,000 9,500,000 6,110,000
Local Revenue Measure (Capital Outlay 401)6,500,000 - - - 2,300,000 - 1,900,000 - 9,500,000 6,110,000
2000054 - Righetti Community Park
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Righetti Community Park - Play Structure and Fields
Local Revenue Measure (Capital Outlay 401)6,500,000 - - - - - - - - -
Righetti Community Park - Basketball and Parking
Local Revenue Measure (Capital Outlay 401)- - - - - - - - 9,500,000 -
Righetti Community Park - Tennis Courts
Local Revenue Measure (Capital Outlay 401)- - - - - - - - - 6,110,000
Righetti Community Park - Pickleball
Local Revenue Measure (Capital Outlay 401)- - - - 2,300,000 - - - - -
Righetti Community Park - Pump Track
Local Revenue Measure (Capital Outlay 401)- - - - - - 1,900,000 - - -
With the dedication of parkland and park fees collected from developments within the Orcutt Area Specific Plan (OASP),the City is
constructing 4 phases within the community park of Righetti Ranch as provided in the OASP development plans.Park amenities include:
pickleball and tennis courts, playground, restrooms, sport fields, basketball court, BBQ pavilion, and bike/pump track.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Righetti Community Park
Infrastructure and Sustainable Transportation
Community Improvement
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 10 Financial Plan Page 233Page 753 of 994
Project Number Project Name
2000056
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 800,000 1,000,000 800,000 500,000
Local Revenue Measure (Capital Outlay 401)- - 800,000 1,000,000 - 800,000 - 500,000 - -
2000056 - Development Agreement - City Share
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
City Share Future Agreements
Local Revenue Measure (Capital Outlay 401)- - 800,000 1,000,000 - 800,000 - 500,000 - -
This funding supports the City's proportional share of oversized infrastructure constructed by various development projects.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Development Agreement - City Share
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 11 Financial Plan Page 234Page 754 of 994
Project Number Project Name
2000057
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 400,000
Local Revenue Measure (Capital Outlay 401)- - 400,000 - - - - - - -
2000057 - Development Related Park Improvements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Orcutt Area - Pocket Park
Local Revenue Measure (Capital Outlay 401)- - 400,000 - - - - - - -
Orcutt Area - Linear Park
Local Revenue Measure (Capital Outlay 401)- - - - - - - - - -
With the dedication of parkland and collection of park fees from developments within the Orcutt Area Specific Plan (OASP)and San Luis
Ranch (SLR), the City will utilize these funds for new park development and enhancements.In the OASP area,this includes the
development of a linear park and a pocket park. Designs were approved by the Parks and Recreation Commission and informed by
community input gathered through surveys and workshops in 2023.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Development Related Park Improvements
Infrastructure and Sustainable Transportation
Community Improvement
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 12 Financial Plan Page 235Page 755 of 994
Project Number
2000062
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,916,000 1,916,000 50,000 50,000 50,000
Sewer Fund (602)958,000 958,000 25,000 25,000 25,000 - - - - -
Water Fund (601)958,000 958,000 25,000 25,000 25,000 - - - - -
2000062 - Water Meters and Boxes
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Water Meter and Box (sewer fund contribution)
Sewer Fund (602)958,000 958,000 25,000 25,000 25,000 - - - - -
Water Meter and Box (water fund contribution)
Water Fund (601)492,000 492,000 25,000 25,000 25,000 - - - - -
Water Meters and Boxes - AMI Radio
Water Fund (601)391,000 391,000 - - - - - - - -
Water Fund (601)75,000 75,000 - - - - - - - -
Project Name
Water Meters and Boxes
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
This project funds the material cost for water meters, meter appurtenances,and meter boxes where water distribution staff needs to remove
or repair public water meters within the distribution system that are reported to be defective. The objective of the project is to increase
accuracy and reliability of public water meters,and efficiently manage all water resources in a cost-effective manner. When leaks are
suspected, water distribution staff will use the best available technology to monitor the water service area (pressure zone) using:leak
detection equipment, sound correlators,radio monitoring telemetry of water flows around a pressure zone,and pilot tests by the water
distribution staff for a temporary district metering area.Funding will also provide the addition of Advanced Metering Infrastructure (AMI) that
can augment the ability to accurately read water consumption, promptly provide billing information to customers,and facilitate better
customer service interaction during the start and stop of water services.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 13 Financial Plan Page 236Page 756 of 994
Project Number Project Name
2000063
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000
Water Fund (601)55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 - -
2000063 - Water Distribution Fire Hydrants
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Water Distribution Fire Hydrants
Water Fund (601)55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 - -
The project funds the replacement of fire hydrant units and hydrant appurtenances that are reported to be defective, leaking,or corroded.
The objective of the project is to assess the condition of fire hydrants,and when applicable, replace them with new hydrants that meet
current codes and standards for protection of public health and infrastructure. When a defective hydrant is reported, water distribution staff
will use the best available technology to monitor the water service area (pressure zone) using leak detection equipment, sound correlators,
and radio monitoring telemetry of water flows and pressures, and catalog the inspection assessment into a database and mapping software.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water Distribution Fire Hydrants
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 14 Financial Plan Page 237Page 757 of 994
Project Number Project Name
2000065
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 150,000 250,000 350,000
Water Fund (601)150,000 - 250,000 - 350,000 - - - - -
2000065 - Point Repair
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Point Repair
Water Fund (601)150,000 - 250,000 - 350,000 - - - - -
Replacement of water distribution pipes, mainlines,and related infrastructure is an ongoing program to provide a reliable water distribution
network that includes fire protection. The point repair project will address existing deficiencies,and the potential for near-term failure,
according to priority. The objective of the project is to explore opportunities to consolidate water distribution service areas (pressure zones),
and construct new pipe interconnections between pressure zones to simplify operations, improve water reuse operations, reduce pumping
needs,and eliminate pump stations or tanks that would otherwise require replacement. Project efforts may include engineering reports,
updates to the computer hydraulic model, construction plans for point repairs, construction management services, tank re-coatings, pump
maintenance, updates to construction water filling stations, materials for point repairs, easement acquisitions,grant applications,and field
testing of water distribution infrastructure.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Point Repair
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 15 Financial Plan Page 238Page 758 of 994
Project Number Project Name
2000066
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 170,000 85,000 265,000 90,000 90,000
Local Revenue Measure (Capital Outlay 401)170,000 85,000 265,000 90,000 90,000 - - - - -
2000066 - Big Belly Replacements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Recycling-Solid Waste Big Belly in Downtown (15 locations per year)
Local Revenue Measure (Capital Outlay 401)85,000 85,000 90,000 90,000 90,000 - - - - -
Big Belly Trash and Recycling Cans in Parks
Local Revenue Measure (Capital Outlay 401)- - 175,000 - - - - - - -
Compacting Big Belly in Small Parks
Local Revenue Measure (Capital Outlay 401)85,000 - - - - - - - - -
This project will continue to replace trash receptacles within the downtown to the updated Big Belly standard and add recycling receptacles
to each location.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Big Belly Replacements
Infrastructure and Sustainable Transportation
Community Improvement
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 16 Financial Plan Page 239Page 759 of 994
Project Number Project Name
2000073
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 250,000 200,000 200,000 200,000 200,000 200,000 200,000
Local Revenue Measure (Capital Outlay 401)- 250,000 200,000 200,000 - 200,000 200,000 200,000 - 200,000
2000073 - Vision Zero Program Implementation
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Vision Zero Program Implementation
Local Revenue Measure (Capital Outlay 401)- 250,000 200,000 200,000 - 200,000 200,000 200,000 - 200,000
This project supports implementation of the City's Traffic Safety/Vision Zero program, funding the highest-priority safety and operational
improvements to support the City's adopted goal to eliminate traffic-related fatalities and severe injuries citywide.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Vision Zero Program Implementation
Infrastructure and Sustainable Transportation
Transportation
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 17 Financial Plan Page 240Page 760 of 994
Project Number
2000075
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 252,500 400,000 715,000 2,065,000 415,000 715,000 1,015,000 65,000 15,000 65,000
Capital Outlay (Capital Outlay 401)127,500 - - - - - - - - -
Local Revenue Measure (Capital Outlay 401)50,000 400,000 715,000 2,065,000 415,000 715,000 1,015,000 65,000 15,000 65,000
Sewer Fund (602)37,500 - - - - - - - - -
Water Fund (601)37,500 - - - - - - - - -
2000075 - Major Facility Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Police Department Emergency Communications Center
Workstation/Carpet Replacement
Local Revenue Measure (Capital Outlay 401)- 50,000 350,000 - - - - - - -
City County Community Room TI (paint, carpet, lighting fixtures)
Capital Outlay (Capital Outlay 401)37,500 - - - - - - - - -
Citywide Fire Alarm Communication Upgrade (Cell connection)
Local Revenue Measure (Capital Outlay 401)- - - 50,000 - - - - - -
City Facilities Fence Maintenance (ROW, Parks, Facilities)
Local Revenue Measure (Capital Outlay 401)- - 70,000 - - - - - - -
IT Room Heat Pump Replacements (Annual Asset Maintenance)
Local Revenue Measure (Capital Outlay 401)- 20,000 - 20,000 - 20,000 - 20,000 - 20,000
Parks and Recreation Roofing Siding and Exterior Painting
Local Revenue Measure (Capital Outlay 401)- 170,000 - - - - - - - -
Facility Roll Up Door Replacements - Various Locations
Local Revenue Measure (Capital Outlay 401)- 20,000 - 20,000 - 20,000 - 20,000 - 20,000
Existing SLO Repertory Theater Tenant Improvements
Local Revenue Measure (Capital Outlay 401)- - - 100,000 - 150,000 1,000,000 - - -
Project Name
Major Facility Maintenance
Infrastructure and Sustainable Transportation
Public Facility
Asset Replacement
Project Description
This project will maintain,upgrade, or replace City facilities that serve the community. Funding in this Financial Plan is intended to support
the Corporation Yard Fuel Island Siding, Jack House Roof Repairs, and HVAC work at the Parking Services Office, among others.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 18 Financial Plan Page 241Page 761 of 994
2000075 - Major Facility Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
FS 1 Tile Roof Moisture Barrier & Termite Tenting
Local Revenue Measure (Capital Outlay 401)- - - 120,000 - - - - - -
City Hall Fire Alarm Fire Alarm Control Panel
Local Revenue Measure (Capital Outlay 401)- 115,000 - - - - - - - -
Hydration Stations (Annual Asset Maintenance)
Local Revenue Measure (Capital Outlay 401)- - - 25,000 - 25,000 - 25,000 - 25,000
Swim Center Olympic Pool Thermal Blankets
Local Revenue Measure (Capital Outlay 401)50,000 - - - - - - - - -
Swim Center Multipurpose Room flooring
Local Revenue Measure (Capital Outlay 401)- 25,000 - - - - - - - -
ADA Transition Plan Implementation
Local Revenue Measure (Capital Outlay 401)- - 15,000 - 15,000 - 15,000 - 15,000 -
Dispatch Center Flat Roof Coating
Capital Outlay (Capital Outlay 401)20,000 - - - - - - - - -
Swim Center Old Bath House Roof
Capital Outlay (Capital Outlay 401)70,000 - - - - - - - - -
City/County Library front steps
Local Revenue Measure (Capital Outlay 401)- - - 15,000 250,000 - - - - -
Swim Center Deck Replacement
Local Revenue Measure (Capital Outlay 401)- - 100,000 1,500,000 - - - - - -
Swim Center Exterior Paint
Local Revenue Measure (Capital Outlay 401)- - - 80,000 - - - - - -
Dispatch HVAC Replacement
Local Revenue Measure (Capital Outlay 401)- - 150,000 - - - - - - -
Corp Yard Roof Coating
Local Revenue Measure (Capital Outlay 401)- - - 50,000 - 500,000 - - - -
Railroad Museum Roof
Local Revenue Measure (Capital Outlay 401)- - 30,000 - 150,000 - - - - -
Senior Center Roof
Local Revenue Measure (Capital Outlay 401)- - - 85,000 - - - - - -
879 Morro - Roof
Sewer Fund (602)37,500 - - - - - - - - -
Water Fund (601)37,500 - - - - - - - - -
2025-27 CIP Project Detail Sheets
Page 19 Financial Plan Page 242Page 762 of 994
Project Number Project Name
2000077
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 275,000 295,000 50,000 50,000 110,000
Sewer Fund (602)275,000 295,000 50,000 50,000 110,000 - - - - -
2000077 - WRRF - Asset Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Cityworks Strategic Plan & Implementation
Sewer Fund (602)- 20,000 - - - - - - - -
UV Bulb Replacement (annual replacement)
Sewer Fund (602)- - 50,000 50,000 50,000 - - - - -
Sludge Dry Bed Polymer Feed and Piping
Sewer Fund (602)- - - - 60,000 - - - - -
Headworks Grit Piping and Blowers
Sewer Fund (602)- 250,000 - - - - - - - -
Rebuild Influent Storm Pumps
Sewer Fund (602)75,000 - - - - - - - - -
Coating Maintenance
Sewer Fund (602)- 25,000 - - - - - - - -
Asset Replacement
Sewer Fund (602)200,000 - - - - - - - - -
WRRF - Asset Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
The City’s Water Resource Recovery Facility (WRRF) was originally constructed in 1941.In 1993,a significant upgrade to portions of the
plant were completed to meet changing water quality requirements.In 2025,another major upgrade project known as SLO Water Plus was
completed, replacing older equipment with a new membrane bioreactor and ultraviolet disinfection systems. The proposed asset
replacement projects include servicing: ultraviolet disinfection vessels, influent storm pumps rehabilitation,screw press upgrades,primary
scum pit,grit pumps,grit piping and blowers. Construction of these asset replacements will be coordinated with the facility’s renewal
strategy, and will allow plant staff to extend the life of essential infrastructure for environmental and regulatory compliance.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 20 Financial Plan Page 243Page 763 of 994
Project Number Project Name
2000078
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 2,500,000
Local Revenue Measure (Capital Outlay 401)- - 2,500,000 - - - - - - -
2000078 - Ludwick Roof, Solar, Siding, and HVAC
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
LCC Roof, Solar, Siding, and HVAC
Local Revenue Measure (Capital Outlay 401)- - 2,500,000 - - - - - - -
The Ludwick Community Center was originally constructed in 1941 and has been upgraded several times to its current state. The roof,
HVAC system and rooftop solar are all past their useful life and need to be replaced. This project proposes to update the HVAC system to
an all-electric heat pump, install new solar panels, replace the roof and repair any portions of damaged siding to ensure its continued use as
a community asset.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Ludwick Roof, Solar, Siding, and HVAC
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 21 Financial Plan Page 244Page 764 of 994
Project Number Project Name
2000082
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 200,000
Sewer Fund (602)200,000 - - - - - - - - -
2000082 - Sewer Lift Station Replacement - Silver City
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Silver City Lift Station
Sewer Fund (602)200,000 - - - - - - - - -
The Silver City Lift Station is a Smith and Loveless dry/wet well design,and was constructed in 1971.The existing six-inch asbestos
concrete force main pumps under San Luis Obispo Creek (it is encased under the creek) approximately 765 feet to a manhole upstream of
the Laguna Lift Station. The Silver City lift station operates with two 450 gpm, 18.5 horsepower pumps. The replacement will be in the same
vicinity.An additional property acquisition and easements will be required to relocate both the new lift station and force main.In addition to
the force main replacement,it will require the pipe to be encased in the San Luis Creek crossing. The replacement lift station will
accommodate a portion of the future development anticipated in the Margarita Area Specific Plan.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Lift Station Replacement - Silver City
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 22 Financial Plan Page 245Page 765 of 994
Project Number Project Name
2000084
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 110,000 30,000 30,000 35,000 35,000
Sewer Fund (602)110,000 30,000 30,000 35,000 35,000 - - - - -
2000084 - Sewer Maintenance Cover Adjustments
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Sewer Maintenance Hole Cover Adjustments
Sewer Fund (602)110,000 30,000 30,000 35,000 35,000 - - - - -
The project includes raising or lowering sewer maintenance covers when road pavement operations are performed by public works within
the public right of way. The objective of the project is to protect existing sewer maintenance cover frames and pipes from damage by paving
machinery, and to efficiently complete paving operations within the roadway.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Maintenance Cover Adjustments
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 23 Financial Plan Page 246Page 766 of 994
Project Number Project Name
2000092
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 135,000 2,485,000
Sewer Fund (602)135,000 - 2,485,000 - - - - - - -
2000092 - Sewer Main Replacement: Buchon - Morro to Johnson
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Sewer Main Replacement: Buchon - Morro to Johnson
Sewer Fund (602)135,000 - 2,485,000 - - - - - - -
The City’s wastewater collection system includes approximately 140 miles of sewer lines and related operational equipment. Some pipes are
over 100 years old, and are undersized. Maintenance requirements increase dramatically as pipeline and equipment approach the end of
their useful life.Pipeline and operational equipment require ongoing maintenance and condition assessment to prioritize periodic
replacement, ensure proper function,and prolong service life. The objective of this project is to replace existing clay pipes from 1927 with a
new 10-inch sewer main serving areas that have shown high inflow or infiltration flows based on recorded sewer spills,and high recorded
flow rates during major storm events. The pipeline replacement project will require re-routing the sewer flows near the intersection of
Johnson and San Luis Drive into service Area F.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Main Replacement: Buchon - Morro to Johnson
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 24 Financial Plan Page 247Page 767 of 994
Project Number Project Name
2000093
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,895,000
Sewer Fund (602)- - - - 1,895,000 - - - - -
2000093 - Sewer-main Replacement: Serrano, Bressi, Dana, and
Higuera Pipeline Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Serrano, Bressi, Dana and Higuera
Sewer Fund (602)- - - - 1,895,000 - - - - -
The City’s wastewater collection system includes approximately 140 miles of sewer lines and related operational equipment. Some pipes are
over 100 years old, and are undersized. Maintenance requirements increase dramatically as pipeline and equipment approach the end of
their useful life.Pipeline and operational equipment require ongoing maintenance and condition assessment to prioritize periodic
replacement, ensure proper function,and prolong service life. The objective of this project is to replace sewer pipes in areas that have
shown high inflow or infiltration flows based on recorded sewer spills, and high recorded flow rates during major storm events.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer-main Replacement: Serrano, Bressi, Dana, and Higuera
Pipeline Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 25 Financial Plan Page 248Page 768 of 994
Project Number Project Name
2000094
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 150,000 1,950,000
Sewer Fund (602)- - - 150,000 1,950,000 - - - - -
2000094 - Sewer-main Replacement: Foothill Siphon
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Foothill Sewer Siphon
Sewer Fund (602)- - - 150,000 1,950,000 - - - - -
The City’s wastewater collection system includes approximately 140 miles of sewer lines and related operational equipment. Some pipes are
over 100 years old, and are undersized. Maintenance requirements increase dramatically as pipeline and equipment approach the end of
their useful life.Pipeline and operational equipment require ongoing maintenance and condition assessment to prioritize periodic
replacement, ensure proper function,and prolong service life. The objective of this project is to replace sewer pipes in areas that have
shown high inflow or infiltration flows based on recorded sewer spills, and high recorded flow rates during major storm events.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer-main Replacement: Foothill Siphon
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 26 Financial Plan Page 249Page 769 of 994
Project Number Project Name
2000102
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 600,000
Transit Fund (621)600,000 - - - - - - - - -
2000102 - Parking Lot Maintenance - Bus Yard
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Parking Lot Maintenance - Bus Yard
Transit Fund (621)600,000 - - - - - - - - -
This project includes the rehabilitation of the employee and guest parking lot area at the Bus Yard facility (29 Prado Road). The project will
improve functional use of the limited area available for non-fleet vehicles.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Parking Lot Maintenance - Bus Yard
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 27 Financial Plan Page 250Page 770 of 994
Project Number Project Name
2000115
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 50,000 250,000
Local Revenue Measure (Capital Outlay 401)- 50,000 250,000 - - - - - - -
2000115 - Sinsheimer Park Playground Turf, Soft Surface
Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Sinsheimer Park Playground Turf, Soft Surface Replacement, and
Hillside Turf (every 5 years)
Local Revenue Measure (Capital Outlay 401)- 50,000 250,000 - - - - - - -
This project will be used to replace existing portions of the soft surface hillside that are showing signs of deterioration and nearing the end of
their useful life.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sinsheimer Park Playground Turf, Soft Surface Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 28 Financial Plan Page 251Page 771 of 994
Project Number
2000117
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 627,800
Capital Outlay (Capital Outlay 401)513,000 - - - - - - - - -
Parking Fund (611)114,800 - - - - - - - - -
2000117 - Cultural Arts District Parking Structure
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Cultural Arts District Parking Garage Construction
Capital Outlay (Capital Outlay 401)513,000 - - - - - - - - -
CADPS EV Charging SaaS and Warranty (2 Years)
Parking Fund (611)114,800 - - - - - - - - -
Project Name
Cultural Arts District Parking Structure
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Transportation
New Asset
Project Description
The project includes the construction of a new parking structure at the intersection of Palm and Nipomo that will include approximately 400
parking spaces, two elevators, electric vehicle charging stations, an event space and viewing deck, safe bike parking, solar panels and other
amenities to support the downtown community. The total project cost is currently estimated at approximately $54.5 Million.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 29 Financial Plan Page 252Page 772 of 994
Project Number Project Name
2000118
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 200,000 300,000 1,000,000
Local Revenue Measure (Capital Outlay 401)- 200,000 - - 300,000 1,000,000 - - - -
2000118 - Public Safety Center
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Public Safety Center Entitlements/Design
Local Revenue Measure (Capital Outlay 401)- - - - 300,000 1,000,000 - - - -
Public Safety Center Initial Scoping
Local Revenue Measure (Capital Outlay 401)- 200,000 - - - - - - - -
The police station was constructed in 1969 and has been identified as seismically deficient and inadequately sized. This project will initiate a
study and conceptual design to identify the space needed to accommodate the police department in the future.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Public Safety Center
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Safety
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 30 Financial Plan Page 253Page 773 of 994
Project Number
2000119
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 350,000 4,310,000
Capital Outlay (Capital Outlay 401)350,000 3,010,000 - - - - - - - -
Local Revenue Measure (Capital Outlay 401)- 1,300,000 - - - - - - - -
2000119 - Police Building - 1042 Tenant Improvements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Police Building - 1042 TI (HVAC Package Unit Replacement)
Local Revenue Measure (Capital Outlay 401)- 300,000 - - - - - - - -
Police Building - 1042 TI (Hydronic System)
Local Revenue Measure (Capital Outlay 401)- 1,000,000 - - - - - - - -
Police Building - 1042 TI
Capital Outlay (Capital Outlay 401)350,000 3,010,000 - - - - - - - -
Project Name
Police Building - 1042 Tenant Improvements
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Maintenance
Asset Replacement
Project Description
1106 Walnut was a commercial property purchased by the City in 2023 with the intent to move some police department staff into the
existing building, as well as construct a temporary emergency operations center. The property must now be re-developed in a secure site
capable of housing the investigations and administration divisions. This project includes the addition of internal partitions, a secure entry
system, HVAC upgrade and IT improvements.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 31 Financial Plan Page 254Page 774 of 994
Project Number Project Name
2000120
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 250,000
Capital Outlay (Major Facility Repl 404)250,000 - - - - - - - - -
2000120 - Police Building - 1042 Stop Gap Improvements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Police Building - 1042 Paint and Carpet Replacement
Capital Outlay (Major Facility Repl 404)250,000 - - - - - - - - -
This is an immediate and critical needs project to replace selected flooring and paint work at 1042 Walnut,as well as limited furniture
reconfiguring, as staff prepares to move and shuffle with 1106 Walnut coming on-line by the end of the year (2025).
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Police Building - 1042 Stop Gap Improvements
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 32 Financial Plan Page 255Page 775 of 994
Project Number
2000121
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 150,000 1,000,000
Parking Fund (611)- - 75,000 - 500,000 - - - - -
Transit Fund (621)- - 75,000 - 500,000 - - - - -
2000121 - Mobility Services TI
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Mobility Services TI
Parking Fund (611)- - 75,000 - 500,000 - - - - -
Transit Fund (621)- - 75,000 - 500,000 - - - - -
Project Name
Mobility Services TI
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Public Facility
Asset Replacement
Project Description
This project supports the renovation and reconfiguration of office space at 1260 Chorro Street, including updates to the front counter,
workstations,and interior layout to improve functionality.Key improvements include the creation of dedicated meeting space, installation of
modern technologies, potential HVAC adjustments, upgraded fixtures and appliances, and enhanced storage solutions.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 33 Financial Plan Page 256Page 776 of 994
Project Number
2000122
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 150,000 440,000 300,000
Capital Outlay (Major Facility Repl 404)150,000 - - - - - - - - -
Local Revenue Measure (Capital Outlay 401)- - 440,000 - - - - 300,000 - -
2000122 - Fire Station 5
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Fire Station 5 Entitlements & Environmental
Local Revenue Measure (Capital Outlay 401)- - - - - - - 300,000 - -
Fire Station 5 Programming
Capital Outlay (Major Facility Repl 404)150,000 - - - - - - - - -
Fire Station 5 (Interim)
Local Revenue Measure (Capital Outlay 401)- - 440,000 - - - - - - -
Project Name
Fire Station 5
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Safety
New Asset
Project Description
Growth in the southern area of the City is prompting expansion of fire services to this area in order to achieve response time objectives.
Funding to initiate that planning for the permanent Station 5 will commence this financial plan with a scoping study. Upon completion of the
scoping study, staff expects to better understand requirements for a future site to accommodate Station 5.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 34 Financial Plan Page 257Page 777 of 994
Project Number Project Name
2000150
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 150,000 150,000 150,000 150,000 150,000
Water Fund (601)150,000 150,000 150,000 150,000 150,000 - - - - -
2000150 - SGMA GSP
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
SGMA GSP
Water Fund (601)150,000 150,000 150,000 150,000 150,000 - - - - -
The City of San Luis Obispo formed a Groundwater Sustainability Agency (GSA)in June of 2017 for management of the San Luis Valley
Groundwater Basin (SLO Basin)in accordance with the Sustainable Groundwater Management Act (SGMA). This project will provide
financial resources to collaborate with GSA stakeholders to effectively manage the groundwater basin in the city, which may include
preparation of research studies, field investigations,legal documents,grant applications,and regional participation in the development and
implementation of a groundwater sustainability plan.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
SGMA GSP
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 35 Financial Plan Page 258Page 778 of 994
Project Number Project Name
2000157
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
Local Revenue Measure (Capital Outlay 401)25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
2000157 - Banner Arms, Bench Arms Rests, Signs
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Banner Arms, Bench Arm Rests, Signs
Local Revenue Measure (Capital Outlay 401)25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
This project provides banner arms, banners, bench arm rests,and signs in the downtown core.It includes the buildout,installation and
maintenance of a 4 season rotational banner program that aids the City's beautification and placemaking efforts.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Banner Arms, Bench Arms Rests, Signs
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Community Improvement
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 36 Financial Plan Page 259Page 779 of 994
Project Number Project Name
2000165
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 50,000
Local Revenue Measure (Capital Outlay 401)50,000 - - - - - - - - -
2000165 - Transportation Impact Fee Program Update
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Transportation Impact Fee Program Update
Local Revenue Measure (Capital Outlay 401)50,000 - - - - - - - - -
This funding supports updates to the City’s Transportation Impact Fee (TIF)Program to ensure it remains aligned with current infrastructure
needs,land use plans,and development projections. Updates include review of existing fee structures, evaluation of planned transportation
projects and costs, and analysis of projected growth to ensure a fair and legally defensible cost allocation.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Transportation Impact Fee Program Update
Infrastructure and Sustainable Transportation
Transportation
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 37 Financial Plan Page 260Page 780 of 994
Project Number Project Name
2000170
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 2,100,000
Sewer Fund (602)2,100,000 - - - - - - - - -
2000170 - Islay Sewer Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Islay Sewer Replacement
Sewer Fund (602)2,100,000 - - - - - - - - -
As pipelines reach their flow capacities,or when they approach the end of their useful life, a higher degree of maintenance is required to
manage the wastewater collection system.Pipelines in the public wastewater collection system are inspected using specialized video
equipment that will prioritize periodic cleaning frequencies or recommend a complete replacement. Based on the assessment, this project is
needed for the replacement of clay sewer mains dating back to 1927 that make up potions of the backbone system serving essential
facilities along Johnson Avenue with a new 12-inch sewer-main. The project will coordinate efforts made by the hospital’s infrastructure
improvements along Iris Road and the railroad crossing to ensure design capacities are adequate for current and future needs. Funding will
provide engineering design services, environmental clearance, permitting, easement acquisitions, and construction of the final design.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Islay Sewer Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 38 Financial Plan Page 261Page 781 of 994
Project Number Project Name
2000198
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 170,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Zone 9 (Capital Outlay 401)170,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
2000198 - Silt Removal
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Silt Removal 2025
Zone 9 (Capital Outlay 401)170,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Silt carried by storm water settles at points in the creek where the storm water's velocity decreases. This reduction in velocity allows solids
suspended in the water to settle out.As these deposits build up,the capacity of the creek decreases and risk of flooding of the surrounding
areas increases. The regular removal of silt restores channel capacity and reduces risk of flooding.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Silt Removal
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 39 Financial Plan Page 262Page 782 of 994
Project Number Project Name
2000402
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 5,507,000
State or Federal Grant (Transit 621)- 5,507,000 - - - - - - - -
2000402 - Electric Buses and Associated Infrastructure
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2 Battery Electric Buses and Associated Infrastructure
State or Federal Grant (Transit 621)- 5,507,000 - - - - - - - -
This project will replace diesel-powered buses that are beyond their useful life with battery electric equivalents. This project will also fund the
procurement and installation of charging equipment for the new electric buses.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Electric Buses and Associated Infrastructure
Infrastructure and Sustainable Transportation
Transportation
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 40 Financial Plan Page 263Page 783 of 994
Project Number Project Name
2000405
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,500,000 1,000,000
State or Federal Grant (Transit 621)1,500,000 1,000,000 - - - - - - - -
2000405 - Transit Fleet
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Refurbishment of SLO Transit Buses (Base)
State or Federal Grant (Transit 621)1,500,000 1,000,000 - - - - - - - -
This project will refurbish five old diesel-powered buses, extending their useful life and allowing for the expansion of services,as
recommended by the City's recently adopted Short-Range Transit Plan.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Refurbishment of SLO Transit Buses
Infrastructure and Sustainable Transportation
Transportation
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 41 Financial Plan Page 264Page 784 of 994
Project Number Project Name
2000406
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 35,000 125,000
Local Revenue Measure (Capital Outlay 401)- 35,000 125,000 - - - - - - -
2000406 - Senior Center Paint and Window
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Senior Center Paint and Window
Local Revenue Measure (Capital Outlay 401)- 35,000 125,000 - - - - - - -
This project will restore the wood sash windows and building paint at the historic Senior Center facility and ensure the building a sealed
envelop.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Senior Center Paint and Window
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 42 Financial Plan Page 265Page 785 of 994
Project Number
2000502
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 30,000 300,000
Local Revenue Measure (Capital Outlay 401)- - - - - - 20,000 180,000 - -
Sewer Fund (602)- - - - - - 5,000 60,000 - -
Water Fund (601)- - - - - - 5,000 60,000 - -
2000502 - Corporation Yard Perimeter Fence Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Corporation Yard Perimeter Fence Replacement
Water Fund (601)- - - - - - 5,000 60,000 - -
Sewer Fund (602)- - - - - - 5,000 60,000 - -
Local Revenue Measure (Capital Outlay 401)- - - - - - 20,000 180,000 - -
Project Name
Corporation Yard Perimeter Fence Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
The Corp Yard fencing is original to the facility and needs to be upgraded to address the current security concerns.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 43 Financial Plan Page 266Page 786 of 994
Project Number Project Name
2000503
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 110,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
Local Revenue Measure (Public Art Private Sector 207)110,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
2000503 - Public Art Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Public Art Coordination (ops)
Local Revenue Measure (Public Art Private Sector 207)110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000
Public Art Procurement
Local Revenue Measure (Public Art Private Sector 207)- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
This project will support the Public Art maintenance needs for the current collection of artwork, the Public Art programming of artist
workshops, temporary murals, and the Utility Box Art Program.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Public Art Maintenance
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Community Improvement
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 44 Financial Plan Page 267Page 787 of 994
Project Number Project Name
2000506
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 350,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000
State or Federal Grant (Transit 621)350,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000
2000506 - Bus Stop Improvements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Bus Stop Improvements
State or Federal Grant (Transit 621)350,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000
This is an ongoing project to install new and to replace existing bus stop amenities like shelters, trash receptacles, benches, solar lighting,
and informational displays at various locations that have met or exceeded their useful life.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Bus Stop Improvements
Infrastructure and Sustainable Transportation
Transportation
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 45 Financial Plan Page 268Page 788 of 994
Project Number Project Name
2000508
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 300,000
Local Revenue Measure (Capital Outlay 401)300,000 - - - - - - - - -
2000508 - City Hall Drought Tolerant Landscaping and Restroom
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
City Hall Drought Tolerant Landscaping and Restroom
Local Revenue Measure (Capital Outlay 401)300,000 - - - - - - - - -
This project will install drought tolerant landscaping to comply with California State Law, and a restroom facility adjacent to City Hall, near the
Transit Center.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
City Hall Drought Tolerant Landscaping and Restroom
Diversity Equity, and Inclusion
Public Facility
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 46 Financial Plan Page 269Page 789 of 994
Project Number Project Name
2000510
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Local Revenue Measure (Public Art Private Sector 207)100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
2000510 - Public Art Installations
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Public Art Installations
Local Revenue Measure (Public Art Private Sector 207)100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
This project will support the planning and installation of signature public art items such as sculptures, large murals, etc.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Public Art Installations
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Community Improvement
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 47 Financial Plan Page 270Page 790 of 994
Project Number Project Name
2000512
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Local Revenue Measure (Capital Outlay 401)- 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
2000512 - Downtown Zig-Zig Lighting
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Downtown Zig-Zag Lighting
Local Revenue Measure (Capital Outlay 401)- 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
This funding supports maintenance of the downtown overhead "zig-zag" lighting.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Downtown Zig-Zig Lighting
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 48 Financial Plan Page 271Page 791 of 994
Project Number
2000513
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 442,000 430,000 30,000 30,000 180,000 30,000 280,000 430,000 30,000 30,000
Local Revenue Measure (Capital Outlay 401)442,000 270,000 30,000 30,000 180,000 30,000 280,000 270,000 30,000 30,000
Sewer Fund (602)- 80,000 - - - - - 80,000 - -
Water Fund (601)- 80,000 - - - - - 80,000 - -
2000513 - Electric Vehicle Charging Stations
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
1042 Walnut (Police Station) EV Charging Station
Local Revenue Measure (Capital Outlay 401)412,000 - - - - - 250,000 - - -
Various City Facilities EV Charging Stations
Local Revenue Measure (Capital Outlay 401)30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
Corporation Yard EV Charging Station
Local Revenue Measure (Capital Outlay 401)- 240,000 - - - - - 240,000 - -
Sewer Fund (602)- 80,000 - - - - - 80,000 - -
Water Fund (601)- 80,000 - - - - - 80,000 - -
Fire Station 1 Charging Station
Local Revenue Measure (Capital Outlay 401)- - - - 150,000 - - - - -
Project Name
Electric Vehicle Charging Stations
Open Space, Climate Action, and Resilience
Safety
New Asset
Project Description
This project includes electric vehicle chargers for the Police Station and the Corporation Yard and includes ongoing capital support for
maintenance of the existing electric vehicle charging infrastructure.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 49 Financial Plan Page 272Page 792 of 994
Project Number Project Name
2000514
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,854,612
Park Improvement Fee (Citywide 519)1,854,612 - - - - - - - - -
2000514 - Emerson Park Amenity Upgrades and Beautification
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Emerson Park Amenity Upgrades and Beautification
Park Improvement Fee (Citywide 519)1,854,612 - - - - - - - - -
This project received the California Prop.68 grant award in December 2021 for amenity upgrades and park beautification at Emerson Park.
Park upgrades include construction of restrooms, creation of a small fenced dog park, installation of an educational garden,amenity
upgrades,expansion of the basketball court, playground, perimeter fencing,and addition of safety lighting.As outlined in the Prop 68 Grant,
the project's scheduled completion date is December 2027.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Emerson Park Amenity Upgrades and Beautification
Infrastructure and Sustainable Transportation
Community Improvement
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 50 Financial Plan Page 273Page 793 of 994
Project Number
2000516
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,300,990
Fire Impact Fee (Citywide Fire Impact Fee 516)283,990 - - - - - - - - -
Local Revenue Measure (Capital Outlay 401)1,017,000 - - - - - - - - -
2000516 - Fire Station 3&4 Remodel
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Fire Station 3&4 Remodel
Local Revenue Measure (Capital Outlay 401)1,017,000 - - - - - - - - -
Fire Impact Fee (Citywide Fire Impact Fee 516)283,990 - - - - - - - - -
Project Name
Fire Station 3&4 Remodel
Diversity Equity, and Inclusion
Safety
Asset Replacement
Project Description
In an effort to make the Fire Department a more inclusive environment and to support the City Council's Major City Goal of Diversity, Equity
and Inclusion, the Fire Department is seeking to remodel the living quarters for Fire Stations 3 and Station 4.Both Stations were designed
with dorm-like sleeping quarters that lack the needed privacy for a multi-gendered staff. Station 4 will also need bathroom modifications in
addition to the living quarters. This project will allow the fire department to conduct a space study and design, allowing staff to properly plan
for the remodel scope and budget requirements.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 51 Financial Plan Page 274Page 794 of 994
Project Number
2000519
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 95,000 68,500 90,000 603,000 180,000
Capital Outlay (Fleet Repl 402)95,000 - 90,000 - - - 603,000 180,000 - -
Local Revenue Measure (Capital Outlay 401)- 68,500 - - - - - - - -
2000519 - Fleet Replacement: Parks and Rec
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Parks and Rec Rangers F-350 (1606, 1615, 1616, 1623)
Capital Outlay (Fleet Repl 402)- - - - - - 358,000 - - -
Parks and Rec Rangers Trailers (0715, 0716, 0717)
Capital Outlay (Fleet Repl 402)- - - - - - 45,000 - - -
Golf Course Cart, Spray Applicator (1911)
Capital Outlay (Fleet Repl 402)- - - - - - - 30,000 - -
Golf Course Diesel UTV w/ Dump Bed (1733)
Capital Outlay (Fleet Repl 402)- - - - - - - 30,000 - -
Parks and Rec Admin Compact Pickup (1014)
Capital Outlay (Fleet Repl 402)35,000 - - - - - - - - -
Parks and Rec Rangers Dump Trailer (1641)
Capital Outlay (Fleet Repl 402)- - - - - - 20,000 - - -
Parks and Rec Rangers Trail Dozer (1825)
Capital Outlay (Fleet Repl 402)- - - - - - - 80,000 - -
Parks and Rec Rangers Mini Ex. (1732)
Capital Outlay (Fleet Repl 402)- - - - - - 80,000 - - -
Parks and Rec Rangers Tractor (1734)
Capital Outlay (Fleet Repl 402)- - - - - - 100,000 - - -
Golf Course Utility Cart (1910)
This project funding replaces existing City vehicles in compliance with revised Fleet Replacement Guidelines.Revised Fleet Replacement
Guidelines include the evaluation of the following criteria: Emission Compliance,Engine Hours, Mileage,Age,Known Manufacturer
Problems, Repair Cost History, Utilization,and Fleet System Analytics. Additionally, the age and mileage replacement targets have been
extended for all vehicle and equipment categories within the fleet. New vehicle and equipment replacements are selected with the cleanest
emissions systems possible that can be fueled and/or charged locally while meeting the end users' operational needs.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Project Name
Fleet Replacement: Parks and Rec
Infrastructure and Sustainable Transportation
Fleet
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 52 Financial Plan Page 275Page 795 of 994
2000519 - Fleet Replacement: Parks and Rec
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Capital Outlay (Fleet Repl 402)- - - - - - - 40,000 - -
Golf Course Truck (0819) EV
Local Revenue Measure (Capital Outlay 401)- 68,500 - - - - - - - -
Golf Course Mower (1518)
Capital Outlay (Fleet Repl 402)- - 90,000 - - - - - - -
Parks and Rec Van (NEW)
Capital Outlay (Fleet Repl 402)60,000 - - - - - - - - -
2025-27 CIP Project Detail Sheets
Page 53 Financial Plan Page 276Page 796 of 994
Project Number
2000520
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 368,000 697,500 849,000 795,000 1,805,503 1,439,000 1,251,500 2,016,000 280,000 930,000
Capital Outlay (Fleet Repl 402)303,000 - 569,000 515,000 1,070,503 1,159,000 1,251,500 1,180,000 280,000 930,000
Local Revenue Measure (Capital Outlay 401)65,000 697,500 280,000 280,000 735,000 280,000 - 836,000 - -
2000520 - Fleet Replacement: Public Works
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Parks Maintenance 3/4 ton Pickup (1514, 1526, 1527, 1528, 1529, 1530,
1819)
Local Revenue Measure (Capital Outlay 401)- - - - 455,000 - - 86,000 - -
Facilities Maintenance 3/4 ton Pickup with Utility Bed (1624,1625)
Capital Outlay (Fleet Repl 402)- - - - 159,503 - - - - -
Facilities Maintenance 3/4 ton Pickup with Utility Bed (0829) EV
Local Revenue Measure (Capital Outlay 401)- 75,000 - - - - - - - -
Streets- Sweeper (1703) (no later than a year 3 purchase) EV
Local Revenue Measure (Capital Outlay 401)- 200,000 200,000 200,000 200,000 200,000 - - - -
Streets Maintenance Compact Pickup - Replace w/ Van (0853)
Capital Outlay (Fleet Repl 402)- - 68,500 - - - - - - -
Parks Maintenance Field Prep Machine (0505, 0701, 1408)
Capital Outlay (Fleet Repl 402)- - - 55,000 - - 30,000 - - -
Streets Maintenance Trailer - Tack Distribution (1301)
Capital Outlay (Fleet Repl 402)- - - 35,000 - - - - - -
Streets Maintenance F-550 Traffic Control Truck(1905)
Capital Outlay (Fleet Repl 402)- - - - - - - 150,000 - -
Streets Maint Compact Pickup (0223) (GPR Truck) EV
Local Revenue Measure (Capital Outlay 401)- 80,000 - - - - - - - -
This project funding replaces existing City vehicles in compliance with revised Fleet Replacement Guidelines.Revised Fleet Replacement
Guidelines include the evaluation of the following criteria: Emission Compliance,Engine Hours, Mileage,Age,Known Manufacturer
Problems, Repair Cost History, Utilization,and Fleet System Analytics. Additionally, the age and mileage replacement targets have been
extended for all vehicle and equipment categories within the fleet. New vehicle and equipment replacements are selected with the cleanest
emissions systems possible that can be fueled and/or charged locally while meeting the end users' operational needs.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Project Name
Fleet Replacement: Public Works
Infrastructure and Sustainable Transportation
Fleet
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 54 Financial Plan Page 277Page 797 of 994
2000520 - Fleet Replacement: Public Works
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Parks Maintenance Compact Pickup (0848) Hybrid/EV
Local Revenue Measure (Capital Outlay 401)- 38,500 - - - - - - - -
Engineering Pickup (1521, 1632, 1718, 2220, 2305)
Capital Outlay (Fleet Repl 402)- - - - 75,500 79,000 82,500 - - -
Parks Maintenance 3/4 ton Pickup (0832)(0903) EV
Local Revenue Measure (Capital Outlay 401)65,000 68,500 - - - - - - - -
Streets Maintenance 1/2 Ton Pickup Truck (1525)
Capital Outlay (Fleet Repl 402)- - - - 75,500 - - - - -
Streets Maintenance Paving Broom Sweeper (1824)
Local Revenue Measure (Capital Outlay 401)- - - - - - - 750,000 - -
Parks Maintenance Utility Cart w/ Dump (1803)
Capital Outlay (Fleet Repl 402)- - - - - 30,000 - - - -
Streets Maintenance Crack Seal Machine (1805)
Capital Outlay (Fleet Repl 402)- - - - - 60,000 - - - -
Streets Maintenance F-550 Paint & Sign (1622)
Capital Outlay (Fleet Repl 402)- - - - - - 125,000 - - -
Streets Maintenance 3/4 ton Pickup (0820) EV
Capital Outlay (Fleet Repl 402)- - 72,000 - - - - - - -
Urban Forestry Water Truck (1612) (Financed)
Capital Outlay (Fleet Repl 402)- - - - 100,000 100,000 100,000 100,000 100,000 -
Streets Maintenance F-750 Dump Truck (1405)
Capital Outlay (Fleet Repl 402)- - - - - 80,000 80,000 80,000 80,000 80,000
Streets Maintenance Pressure Washer (2102)
Capital Outlay (Fleet Repl 402)- - - - - 35,000 - - - -
Fleet Maintenance Forklifts (1640 & 1820)
Capital Outlay (Fleet Repl 402)- - - - - 90,000 - 100,000 - -
Streets Maintenance F-550 Concrete (1519)
Capital Outlay (Fleet Repl 402)- - - - - 125,000 - - - -
Streets Maintenance Asphalt Zipper (1802)
Capital Outlay (Fleet Repl 402)- - - - - 300,000 - - - -
Transportation Planning E-150 Van (1402)
Capital Outlay (Fleet Repl 402)- - - 65,000 - - - - - -
Streets Maintenance Message Board (1906)
Capital Outlay (Fleet Repl 402)- - - - - - - 35,000 - -
Streets Maintenance Transfer Dump (1901)
Capital Outlay (Fleet Repl 402)- - - - - - - - - 750,000
Parks Maintenance Compact Pickup (0849)
Capital Outlay (Fleet Repl 402)38,000 - - - - - - - - -
Streets Maint HD Roll-Off Truck (0830)
Capital Outlay (Fleet Repl 402)- - 100,000 100,000 100,000 100,000 100,000 - - -
Fleet Maintenance Service Truck (0312)
Capital Outlay (Fleet Repl 402)- - 80,000 - - - - - - -
Streets Maintenance Skip & Drag (1823)
Capital Outlay (Fleet Repl 402)- - - - - - 175,000 - - -
2025-27 CIP Project Detail Sheets
Page 55 Financial Plan Page 278Page 798 of 994
2000520 - Fleet Replacement: Public Works
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Parks Maintenance Turf Sweeper (1513)
Capital Outlay (Fleet Repl 402)- - - - - - 30,000 - - -
Parks Maint Refuse Truck F450 (1015)
Local Revenue Measure (Capital Outlay 401)- 80,000 80,000 80,000 80,000 80,000 - - - -
Urban Forestry Chipper Truck (1806)
Capital Outlay (Fleet Repl 402)- - - - - - - 200,000 - -
Streets Maintenance Backhoe (0413)
Capital Outlay (Fleet Repl 402)200,000 - - - - - - - - -
Streets Maintenance Backhoe (1714)
Capital Outlay (Fleet Repl 402)- - - - 300,000 - - - - -
Streets Maintenance Trailer (1902)
Capital Outlay (Fleet Repl 402)- - - - - - - 25,000 - -
Engineering Compact Pickup (0904)
Capital Outlay (Fleet Repl 402)65,000 - - - - - - - - -
Engineering Compact Pickup (0905)
Local Revenue Measure (Capital Outlay 401)- 65,000 - - - - - - - -
Streets Maintenance Loader (0329)
Capital Outlay (Fleet Repl 402)- - - 80,000 80,000 80,000 80,000 80,000 - -
Streets Maintenance Roller (1002)
Capital Outlay (Fleet Repl 402)- - - 100,000 - - - - - -
Streets Maintenance Pickup (1722)
Capital Outlay (Fleet Repl 402)- - - - - - 89,500 - - -
Streets Maintenance Pickup (1723)
Capital Outlay (Fleet Repl 402)- - - - - - 89,500 - - -
Parks Maintenance - Mower (1504)
Capital Outlay (Fleet Repl 402)- - 90,000 - - - - - - -
Urban Forestry Lift Truck (1816)
Capital Outlay (Fleet Repl 402)- - - - - - 100,000 100,000 100,000 100,000
Parks Maintenance Aerator (1904)
Capital Outlay (Fleet Repl 402)- - - - - - - 20,000 - -
Parks Maintenance Tractor (1807)
Capital Outlay (Fleet Repl 402)- - - - - - - 120,000 - -
Parks MCC Compact Pickup (1013)
Capital Outlay (Fleet Repl 402)- - 68,500 - - - - - - -
Parks Maint Turf Tender (0609)
Local Revenue Measure (Capital Outlay 401)- 22,000 - - - - - - - -
Golf Course Mower-Reel (1907)
Capital Outlay (Fleet Repl 402)- - - - - - - 90,000 - -
Urban Forest Pickup (0852) EV
Local Revenue Measure (Capital Outlay 401)- 68,500 - - - - - - - -
Urban Forest Chipper (1717)
Capital Outlay (Fleet Repl 402)- - - - 100,000 - - - - -
Streets Maint Paver (1001)
Capital Outlay (Fleet Repl 402)- - - 80,000 80,000 80,000 80,000 80,000 - -
2025-27 CIP Project Detail Sheets
Page 56 Financial Plan Page 279Page 799 of 994
2000520 - Fleet Replacement: Public Works
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Golf Course Mower (1725)
Capital Outlay (Fleet Repl 402)- - - - - - 90,000 - - -
Parks Maint Mower (1611)
Capital Outlay (Fleet Repl 402)- - 90,000 - - - - - - -
2025-27 CIP Project Detail Sheets
Page 57 Financial Plan Page 280Page 800 of 994
Project Number
2000521
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 238,000 600,000 1,758,000 395,500 647,500 908,000 723,000 50,000 268,000 200,000
Capital Outlay (Fleet Repl 402)- - 42,000 - - - - - - -
Sewer Fund (602)238,000 - 617,000 45,500 275,000 476,500 457,500 50,000 - -
Water Fund (601)- 600,000 1,069,000 150,000 240,000 331,500 189,500 - 268,000 200,000
Whale Rock Fund (705)- - 30,000 200,000 132,500 100,000 76,000 - - -
2000521 - Fleet Replacement: Utilities
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Water Distribution - Water Distribution Service Truck (0847)
Water Fund (601)- - 600,000 - - - - - - -
Wastewater Collections Caterpillar Excavator (0626)
Sewer Fund (602)- - - - 100,000 - - - - -
Environmental Compliance - Compact Pickup (0816)
Sewer Fund (602)- - - 45,500 - - - - - -
Wastewater Collections Portable Generator (1620)
Sewer Fund (602)- - - - - - 200,000 - - -
Camera Replacement in Wastewater Collection Van
Sewer Fund (602)200,000 - - - - - - - - -
Wastewater Collections Concrete Trailer (1804)
Sewer Fund (602)- - - - - - - 50,000 - -
Wastewater Collections Truck w/Dump Bed (1811)
Sewer Fund (602)- - - - - - 100,000 - - -
Water Distribution Pickup - Long-range (1629)
Water Fund (601)- - 75,500 - - - - - - -
Wastewater Collections Service Truck (1608)
Project Name
Fleet Replacement: Utilities
Infrastructure and Sustainable Transportation
Fleet
Asset Replacement
Project Description
This project funding replaces existing City vehicles in compliance with revised Fleet Replacement Guidelines.Revised Fleet Replacement
Guidelines include the evaluation of the following criteria: Emission Compliance,Engine Hours, Mileage,Age,Known Manufacturer
Problems, Repair Cost History, Utilization,and Fleet System Analytics. Additionally, the age and mileage replacement targets have been
extended for all vehicle and equipment categories within the fleet. New vehicle and equipment replacements are selected with the cleanest
emissions systems possible that can be fueled and/or charged locally while meeting the end users' operational needs.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 58 Financial Plan Page 281Page 801 of 994
2000521 - Fleet Replacement: Utilities
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Sewer Fund (602)- - - - - 100,000 - - - -
Water Distribution Portable Generator (1619)
Water Fund (601)- - - - - 200,000 - - - -
Water Distribution Portable Generator (2007)
Water Fund (601)- - - - - - - - - 200,000
Wastewater Collections Hydrocleaner (1407)
Sewer Fund (602)- - 575,000 - - - - - - -
Wastewater Collections Service Truck (1810)
Sewer Fund (602)- - - - - 100,000 - - - -
Wastewater Collections Portable Pump (1730)
Sewer Fund (602)- - - - - - 75,000 - - -
Water Distribution Hydro Ex Trailer (1621)
Water Fund (601)- - - 150,000 - - - - - -
Water Treatment Plant Service Truck (1644)
Water Fund (601)- - - - - - 100,000 - - -
Water Conservation Compact Pickup (1613)
Water Fund (601)- - - - - 52,500 - - - -
Wastewater Collections Dump Truck (0840)
Water Fund (601)- - - - 175,000 - - - - -
Sewer Fund (602)- - - - 175,000 - - - - -
Water Distribution Service Truck (0846)
Water Fund (601)- 600,000 - - - - - - - -
Environmental Compliance - Sedan (0805)
Sewer Fund (602)- - 42,000 - - - - - - -
Water Treatment Plant Forklift (0910)
Water Fund (601)- - 75,000 - - - - - - -
Whale Rock Portable Generator (1302)
Whale Rock Fund (705)- - - 200,000 - - - - - -
Water Distribution Meter Van (1909)
Water Fund (601)- - - - - - - - 75,000 -
Water Treatment Plant Pickup (1004)
Water Fund (601)- - 68,500 - - - - - - -
Wastewater Collections Truck (1631)
Sewer Fund (602)- - - - - - 82,500 - - -
Whale Rock UTV w/ Dump Bed (1509)
Whale Rock Fund (705)- - 30,000 - - - - - - -
Water Distribution Backhoe (0720)
Water Fund (601)- - 250,000 - - - - - - -
Water Distribution Trailer (0235)
Water Fund (601)- - - - 25,000 - - - - -
Wastewater Collection Van (1643)
Sewer Fund (602)- - - - - 125,000 - - - -
Stormwater Compact Pickup (0850)
Capital Outlay (Fleet Repl 402)- - 42,000 - - - - - - -
2025-27 CIP Project Detail Sheets
Page 59 Financial Plan Page 282Page 802 of 994
2000521 - Fleet Replacement: Utilities
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Water Distribution Pickup (1523)
Water Fund (601)- - - - - 79,000 - - - -
Water Distribution Pickup (1724)
Water Fund (601)- - - - - - 89,500 - - -
Water Distribution Pickup (1903)
Water Fund (601)- - - - - - - - 96,500 -
Water Distribution Pickup (1908)
Water Fund (601)- - - - - - - - 96,500 -
Whale Rock 1/2 Ton Truck (1630)
Whale Rock Fund (705)- - - - 82,500 - - - - -
Whale Rock Service Truck (1637)
Whale Rock Fund (705)- - - - - 100,000 - - - -
WRRF Compact Pickup 4x4 (0851)
Sewer Fund (602)38,000 - - - - - - - - -
Water Quality Lab SUV (1713)
Sewer Fund (602)- - - - - 72,500 - - - -
WRRF Compact Pickup (1522)
Sewer Fund (602)- - - - - 79,000 - - - -
Whale Rock Boat Trailer
Whale Rock Fund (705)- - - - 10,000 - - - - -
Whale Rock SUV (1738)
Whale Rock Fund (705)- - - - - - 76,000 - - -
Whale Rock - Boat
Whale Rock Fund (705)- - - - 40,000 - - - - -
WTP Utility Cart
Water Fund (601)- - - - 40,000 - - - - -
2025-27 CIP Project Detail Sheets
Page 60 Financial Plan Page 283Page 803 of 994
Project Number Project Name
2000527
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 340,000 240,000 240,000 240,000
Sewer Fund (602)340,000 240,000 240,000 - 240,000 - - - - -
2000527 - Point Repairs - Wastewater Collections System
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Point Repairs - Wastewater Collections System
Sewer Fund (602)340,000 240,000 240,000 - 240,000 - - - - -
Point repairs of sewer mains and related infrastructure is a required effort for a reliable wastewater collection system. This point repair
project will address existing deficiencies in a surgical manner,and identify potential failures in the public wastewater collection system using
video inspections of public mains. The objective of the point repair project is to explore opportunities to improve wastewater catchment
areas in a surgical method with limited impacts to traffic circulation and paved roads. The project efforts may include engineering reports,
video inspections, updates to the computer hydraulic model, construction plans for point repairs, construction management services,re-
coatings of maintenance structures (MHs), acquisition of easements, research for grant programs,and field testing of the wastewater
collection system.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Point Repairs - Wastewater Collections System
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 61 Financial Plan Page 284Page 804 of 994
Project Number Project Name
2000529
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,900,000
Water Fund (601)- 1,900,000 - - - - - - - -
2000529 - Recycled Water Orcutt Street - Fernwood to Laurel
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Recycled Water Orcutt Street - Fernwood to Laurel
Water Fund (601)- 1,900,000 - - - - - - - -
The City continues to expand the recycled water system that is currently comprised of one distribution zone,one booster-pump station,and
one tank located at the WRRF. This project will install critical infrastructure needed to serve irrigation services along Laurel Lane and the
class 1 bike path. The objective of the project is to expand the recycled water distribution system,and meet the increased demands for
recycled water to irrigate public parks. The new pipe system will meet standards set by the American Water Works Association (AWWA)
and the State’s regulatory requirements.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Recycled Water Orcutt Street - Fernwood to Laurel
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 62 Financial Plan Page 285Page 805 of 994
Project Number Project Name
2000530
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000
Water Fund (601)100,000 - - - - - - - - -
2000530 - Recycled Water Tank
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Chemical Storage Tank Replacement
Water Fund (601)100,000 - - - - - - - - -
The City operates and maintains the recycled water system that is currently comprised of one distribution zone,one booster-pump station,
and a concrete tank located at the WRRF. This project will install critical infrastructure needed to reconstruct chemical dosing pumps and
piping systems of the recycled water storage tank. The objective of the project is to improve the chemical dosing process, monitor the
disinfection performance in the distribution system,and prepare engineering studies required by the Regional Board for regulatory
compliance. The project also includes installation of security fencing and replacement of telemetry components.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Recycled Water Tank
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 63 Financial Plan Page 286Page 806 of 994
Project Number Project Name
2000531
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 10,000 10,000 10,000 10,000
Water Fund (601)- 10,000 10,000 10,000 10,000 - - - - -
2000531 - Recycled Water and Ultraviolet Disinfection Maintenance
(602)
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Recycled Water and Ultraviolet Disinfection Maintenance
Water Fund (601)- 10,000 10,000 10,000 10,000 - - - - -
The project includes replacement of ultraviolet bulbs and calibration of disinfection vessels and control panels needed to disinfect WRRF
effluent water used by the City's Recycled Water System.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Recycled Water and Ultraviolet Disinfection Maintenance (602)
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 64 Financial Plan Page 287Page 807 of 994
Project Number Project Name
2000532
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 50,000 100,000 2,000,000
Local Revenue Measure (Capital Outlay 401)- - 50,000 100,000 - - - 2,000,000 - -
2000532 - Major Facility Replacements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Corporation Yard TI
Local Revenue Measure (Capital Outlay 401)- - 50,000 100,000 - - - 2,000,000 - -
This project will replace or build new facilities for use by the City.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Major Facility Replacements
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 65 Financial Plan Page 288Page 808 of 994
Project Number Project Name
2000533
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 260,000
State or Federal Grant (Transit 621)260,000 - - - - - - - - -
2000533 - Cutaway Bus Replacememt
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Transit Cutaway Bus Replacement
State or Federal Grant (Transit 621)260,000 - - - - - - - - -
This project involves replacing aging diesel-powered cutaway buses that have exceeded their useful life with battery-electric equivalents,
supporting the City’s transition to a more sustainable and energy-efficient fleet.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Cutaway Bus Replacememt
Infrastructure and Sustainable Transportation
Transportation
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 66 Financial Plan Page 289Page 809 of 994
Project Number Project Name
2000536
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 150,000
State or Federal Grant (Transit 621)150,000 - - - - - - - - -
2000536 - Fleet Replacement: Transit
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Transit Supervisor ADA EV Van
State or Federal Grant (Transit 621)150,000 - - - - - - - - -
SLO Transit operates an ADA van used by contracted staff to transport eligible riders and to respond to calls for service.SLO Transit also
operates a cutaway bus to deliver fixed route and tripper services. This project will replace the existing gasoline-powered ADA van and
cutaway bus vehicles, which have both met the end of their useful life, with battery electric equivalents. This project is in compliance with the
City's Fleet Replacement Policy and SLO Transit's Zero-Emission Rollout Plan.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Fleet Replacement: Transit
Infrastructure and Sustainable Transportation
Fleet
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 67 Financial Plan Page 290Page 810 of 994
Project Number Project Name
2000537
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 15,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000
Local Revenue Measure (Capital Outlay 401)15,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000
2000537 - Transportation Monitoring & Modeling Update
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Transportation Monitoring & Modeling Update
Local Revenue Measure (Capital Outlay 401)15,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000
As required under the General Plan Circulation Element (Policy 7.7), the City conducts auto/bicycle/pedestrian traffic volume counts citywide
every other year to monitor mode shift changes and traffic patterns resulting from land use projects, circulation improvements,and changes
in travel behavior. Up-to-date traffic counts help support a variety of ongoing projects and programs, including tracking progress towards
adopted mode shift targets, supporting traffic studies prepared for develoment entitlement review and local circulation studies, programming
traffic signal timing,guiding future roadway improvements,and facilitating the City’s Traffic Safety/Vision Zero, Operations,and
Neighborhood Traffic Management Programs. This funding also supports ongoing minor updates to the City's Travel Demand Forecasting
Model, which are necessary for preparing future traffic volume forecasts and vehicle miles traveled (VMT) projections for development
review and internal planning and monitoring.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Transportation Monitoring & Modeling Update
Infrastructure and Sustainable Transportation
Transportation
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 68 Financial Plan Page 291Page 811 of 994
Project Number Project Name
2000540
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 120,000
Water Fund (601)- - 120,000 - - - - - - -
2000540 - Water Distribution System Hydraulic Model Update
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Water Distribution System - Infrastructure Renewal Strategy (IRS)
Water Fund (601)- - 120,000 - - - - - - -
This project will update the computer model of the water distribution system that monitors pipe capacities for existing and future flows. The
model will use best available information from new developments and compare the projections against flow data obtained from the
Supervisory Control and Data Acquisition (SCADA). The flow monitoring efforts will be conducted over several months to record
improvements in pipe integrity and reductions on main breaks. The information will be used to schedule priorities for new water pipe
replacement projects,and identify where water demands may be restricting the capacity of the water distribution system. This study will be
particularly important for proper planning of new infill housing developments, hospital expansions,and possible projects by the university
needing additional water capacities.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water Distribution System Hydraulic Model Update
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 69 Financial Plan Page 292Page 812 of 994
Project Number Project Name
2000542
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 113,000 120,000 1,280,000 1,098,000
Water Fund (601)113,000 - 120,000 1,280,000 1,098,000 - - - - -
2000542 - WTP Major Facility Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Contact Basin Drain Repair - Ozone System
Water Fund (601)38,000 - - - - - - - - -
Actiflo Electrical Panel Replacement
Water Fund (601)- - - 100,000 - - - - - -
Effluent Pipe Corrosion Protection
Water Fund (601)50,000 - - - - - - - - -
Washwater Reclamation Pipe Cleaning
Water Fund (601)- - - - 38,000 - - - - -
Actiflo Poly Blend Units
Water Fund (601)25,000 - - - - - - - - -
Cityworks Integration
Water Fund (601)- - 120,000 - - - - - - -
Facility Master Plan
Water Fund (601)- - - 700,000 1,000,000 - - - - -
Sludge Drying Beds
Water Fund (601)- - - - 60,000 - - - - -
Package Thickener
Water Fund (601)- - - 480,000 - - - - - -
WTP Major Facility Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
Ongoing equipment maintenance at the Water Treatment Plant is necessary to prolong the useful life of the facilities and ensure staff’s
ability to operate the plant and treat water to State and Federal standards. This project includes repairs or replacements to the ozone
contact basin and overflow piping system, corroded pipelines,package thickener processing unit, actiflo-poly blend units, electrical panels,
wash water reclamation pipe,implementation of asset management software, arc-flash electrical studies,and engineering services required
for condition assessments of existing infrastructure.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 70 Financial Plan Page 293Page 813 of 994
Project Number Project Name
2000543
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 80,000 1,100,000
Water Fund (601)- - - 80,000 1,100,000 - - - - -
2000543 - Stenner Canyon Waterline Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Stenner Canyon Waterline Replacement
Water Fund (601)- - - 80,000 1,100,000 - - - - -
The 17.6 miles of pipeline conduit that transport raw water from the Salinas Reservoir to the City of San Luis Obispo was installed in1960.
Given the aging infrastructure, this project will include point repairs or replacement of pipe segments that have experienced corrosion or
have failed the structural integrity assessment in the older transmission system along Stenner Creek and northeast of the Water Treatment
Plant.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Stenner Canyon Waterline Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 71 Financial Plan Page 294Page 814 of 994
Project Number Project Name
2000546
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 850,000
Water Fund (601)- - - - 850,000 - - - - -
2000546 - Highland at UPRR and Cal Poly Waterline Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Highland at UPRR and Cal Poly
Water Fund (601)- - - - 850,000 - - - - -
The City operates a complex potable water distribution system that is comprised of 15 distribution zones,nine potable water storage tanks,
two reservoirs, five hydro-pneumatic tanks, seven pump stations,21 pressure reducing valves (PRVs)and over 180 miles of pipe with
diameters ranging in size from four inches to 30 inches. This project will replace critical infrastructure that has reached the end of its useful
life, experienced water main breaks,and is ranked as a high priority for replacement. The objective of the project is to replace cast-iron pipe
with 24-inch ductile iron pipe meeting standards by the American Water Works Association (AWWA) with earthquake resistant joints,
providing resiliency to the distribution network against vibrations and water pressure surges.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Highland at UPRR and Cal Poly Waterline Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 72 Financial Plan Page 295Page 815 of 994
Project Number Project Name
2000547
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 180,000 3,080,000
Water Fund (601)- - - - 180,000 3,080,000 - - - -
2000547 - Foothill - Chorro to California 24" Pipeline Inter-tie
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Foothill - Chorro to California 24" Pipeline Inter-tie
Water Fund (601)- - - - 180,000 3,080,000 - - - -
This project will install a water distribution inter-tie between two major pressure zones along Foothill Boulevard. The two pressures zones
have transmission pipelines that deliver water from the Water Treatment Plant to storage tanks.In the event of a seismic event and a
transmission failure each pressure zone would provide resiliency to the community by installing temporary pumps at the new service
connections provided by the inter-tie system. The inter-tie will meet standards by the American Water Works Association (AWWA) with
earthquake resistant joints, which will provide resiliency to the distribution network during emergency conditions.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Foothill - Chorro to California 24" Pipeline Inter-tie
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 73 Financial Plan Page 296Page 816 of 994
Project Number Project Name
2000548
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 5,700,001 9,785,000 7,475,000 6,165,000 7,855,000
Water Fund (601)- - - - - 5,700,001 9,785,000 7,475,000 6,165,000 7,855,000
2000548 - Water - Pipeline Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Water - Pipeline Replacement
Water Fund (601)- - - - - 5,700,001 9,785,000 7,475,000 6,165,000 7,855,000
Replacement of water distribution pipes, mainlines,and related infrastructure is an ongoing program required for a reliable water distribution
network. When new developments are completed, the demands for water services are tracked by telemetry systems and used to calibrate
the computer models that assess the priority of system maintenance, replacements,and capacity needs. The purpose of this project is to
forecast anticipated capital expenditures beyond the 5-year financial plan, and to provide stability during the development of rate setting
studies.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water - Pipeline Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 74 Financial Plan Page 297Page 817 of 994
Project Number Project Name
2000549
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 5,039,380
Whale Rock Fund (705)- - 5,039,380 - - - - - - -
2000549 - Whale Rock Pump Station Rehab (A and B)
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Whale Rock Pump Station Rehab (A and B)
Whale Rock Fund (705)- - 5,039,380 - - - - - - -
The 17.6 miles of pipeline conduit that transport water from the Whale Rock Reservoir (WRR)to the City of San Luis Obispo, Cal Poly,and
California Men’s Colony rely on two major water pump stations constructed in 1961.An assessment of the water pump stations (PSA and
PSB)is required to replace the electrical systems and pumps,and upgrade the building structure to meet new building codes and site
access requirements.This project will fund engineering studies, design of construction documents,and implementation of infrastructure
upgrades.The replacement of the pump station is needed to ensure water deliveries can be made to the City of San Luis Obispo when other
water reservoirs are taken out of service for regular maintenance.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Whale Rock Pump Station Rehab (A and B)
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 75 Financial Plan Page 298Page 818 of 994
Project Number Project Name
2000551
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,475,000
Sewer Fund (602)- 1,475,000 - - - - - - - -
2000551 - WRRF Power Cogeneration Upgrade
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
WRRF - Digester Flare Upgrade
Sewer Fund (602)- 1,475,000 - - - - - - - -
The City’s Water Resource Recovery Facility (WRRF)long-range plan identified the need for energy production,energy efficiency,and the
reduction of electrical imports during peak demands.One of those priority projects,or Energy Conservation Measures (ECM's),is the
expansion of biogas production and the addition of a new cogeneration unit. This project will study the feasibility of increased bio-gas
production through field studies for optimization of the new digester’s heating and mixing systems constructed in 2025.The studies will
result in a plan to increase methane production,and convert biogas into electrical power using a cogeneration unit, while staying in
compliance with emission regulations. This project will coordinate with the California Resiliency Challenge and the Department of Energy’s
models to consider alternatives for sustainable power solutions and increase electrical power production using the best available
technologies. This project will fund engineering studies, design, environmental clearance, permitting,grant applications,and construction of
the new infrastructure.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
WRRF Power Cogeneration Upgrade
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 76 Financial Plan Page 299Page 819 of 994
Project Number
2000553
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 705,000 437,000 933,000 1,112,454 588,000 465,000 272,000 479,000 286,000 293,000
Capital Outlay (Fleet Repl 402)705,000 187,000 843,243 562,454 588,000 200,000 272,000 479,000 286,000 293,000
Local Revenue Measure (Capital Outlay 401)- 250,000 89,757 550,000 - 265,000 - - - -
2000553 - Fleet Replacement: Police
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Police Patrol Electric SUV (1 -2 Vehicles Per Year) EV
Local Revenue Measure (Capital Outlay 401)- 115,000 89,757 - - 265,000 - - - -
Police Patrol Electric SUV (1-2 Vehicles Per Year) EV
Capital Outlay (Fleet Repl 402)- - 164,243 260,954 258,000 - 272,000 279,000 286,000 293,000
Police Investigations Enclosed Trailer (0115)
Capital Outlay (Fleet Repl 402)- - - 25,000 - - - - - -
Public Safety Mobile Command Vehicle/City EOC
Local Revenue Measure (Capital Outlay 401)- - - 550,000 - - - - - -
SWAT Trailer Enclosed, 2 Axle, Complex (0845)
Capital Outlay (Fleet Repl 402)- - - - 75,000 - - - - -
Communications Lieutenant Vehicle (NEW)
Capital Outlay (Fleet Repl 402)65,000 - - - - - - - - -
Truck to tow the Mobile Command Trailer
Capital Outlay (Fleet Repl 402)- - - 81,500 - - - - - -
Investigations Mini Van (1614) Hybrid
Local Revenue Measure (Capital Outlay 401)- 70,000 - - - - - - - -
Police Investigations Sedan (1016)
Capital Outlay (Fleet Repl 402)65,000 - - - - - - - - -
Police Motorcycles (1602, 1603)
This project funding replaces existing City vehicles in compliance with revised Fleet Replacement Guidelines.Revised Fleet Replacement
Guidelines include the evaluation of the following criteria: Emission Compliance,Engine Hours, Mileage,Age,Known Manufacturer
Problems, Repair Cost History, Utilization,and Fleet System Analytics. Additionally, the age and mileage replacement targets have been
extended for all vehicle and equipment categories within the fleet. New vehicle and equipment replacements are selected with the cleanest
emissions systems possible that can be fueled and/or charged locally while meeting the end users' operational needs.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Project Name
Fleet Replacement: Police
Infrastructure and Sustainable Transportation
Fleet
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 77 Financial Plan Page 300Page 820 of 994
2000553 - Fleet Replacement: Police
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Capital Outlay (Fleet Repl 402)65,000 - 65,000 - - - - - - -
Patrol SUV (2 to 4 Vehicles)
Capital Outlay (Fleet Repl 402)370,000 187,000 194,000 - - 200,000 - 200,000 - -
3.7L AWD Police Sedan (1638)
Capital Outlay (Fleet Repl 402)- - - 75,000 - - - - - -
Investigations Sedan (1533)
Capital Outlay (Fleet Repl 402)70,000 - - - - - - - - -
Investigations Sedan (1628)
Capital Outlay (Fleet Repl 402)- - 70,000 - - - - - - -
Investigations Sedan (1635)
Capital Outlay (Fleet Repl 402)- - 70,000 - - - - - - -
Police Transport Van (0222)
Capital Outlay (Fleet Repl 402)- - - - 120,000 - - - - -
Investigation Sedan (1532)
Capital Outlay (Fleet Repl 402)- - 70,000 - - - - - - -
Investigations SUV (1535)
Local Revenue Measure (Capital Outlay 401)- 65,000 - - - - - - - -
Investigations SUV (1601)
Capital Outlay (Fleet Repl 402)- - 70,000 - - - - - - -
PD Motors Unit #M1 (2205)
Capital Outlay (Fleet Repl 402)- - - - 45,000 - - - - -
PD Motors Unit #M1 (2206)
Capital Outlay (Fleet Repl 402)- - - - 45,000 - - - - -
PD Motors Unit #M1 (2207)
Capital Outlay (Fleet Repl 402)- - - - 45,000 - - - - -
Police FST Truck (1633)
Capital Outlay (Fleet Repl 402)- - - 75,000 - - - - - -
Admin sedan (1531) EV
Capital Outlay (Fleet Repl 402)- - 70,000 - - - - - - -
Admin sedan (1534)
Capital Outlay (Fleet Repl 402)70,000 - - - - - - - - -
Captain SUV (1715)
Capital Outlay (Fleet Repl 402)- - 70,000 - - - - - - -
Motorcycle (1817)
Capital Outlay (Fleet Repl 402)- - - 45,000 - - - - - -
2025-27 CIP Project Detail Sheets
Page 78 Financial Plan Page 301Page 821 of 994
Project Number
2000554
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 300,000 675,000 450,000 1,900,000 1,290,000 800,000 850,000 850,000 350,000 480,000
Capital Outlay (Fleet Repl 402)- 25,000 150,000 600,000 1,140,000 800,000 750,000 850,000 350,000 480,000
Local Revenue Measure (Capital Outlay 401)300,000 650,000 300,000 300,000 150,000 - 100,000 - - -
State or Federal Grant (Capital Outlay 401)- - - 1,000,000 - - - - - -
2000554 - Fleet Replacement: Fire
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Fire Truck 1 - Tiller Ladder Truck (Replacement) (1017)
Capital Outlay (Fleet Repl 402)- - - 300,000 300,000 300,000 300,000 300,000 - -
State or Federal Grant (Capital Outlay 401)- - - 1,000,000 - - - - - -
1/2 Ton SUV - Battallion Chief Vehicle (1706)
Capital Outlay (Fleet Repl 402)- - 100,000 - - - - - - -
1/2 Ton SUV - General Utility Vehicle (1406)
Capital Outlay (Fleet Repl 402)- - 50,000 - - - - - - -
Fire Truck 2 - Quint (Replacement) (1814)
Capital Outlay (Fleet Repl 402)- - - 300,000 300,000 300,000 300,000 300,000 - -
SUVs (2) (Light Fleet) (1503, 1502)
Capital Outlay (Fleet Repl 402)- - - - 120,000 - - - - -
Cart Utility w/ Dump Bed (1802)
Capital Outlay (Fleet Repl 402)- 25,000 - - - - - - - -
Medic Rescue (Ambulance) (1822)
Capital Outlay (Fleet Repl 402)- - - - 300,000 - - - - -
Patrol - Type VI Fire Engine
Local Revenue Measure (Capital Outlay 401)- 350,000 - - - - - - - -
Small SUVs (2) (1604,1605)
Project Name
Fleet Replacement: Fire
Infrastructure and Sustainable Transportation
Fleet
Asset Replacement
Project Description
This funding supports the replacement of existing Fire Department vehicles in accordance with updated Fire Fleet Replacement Guidelines.
These guidelines include evaluation criteria specific to fire service demands, such as Emission Compliance,Engine Hours, Mileage,Age,
Known Manufacturer Issues, Repair Cost History, Utilization,and Fleet System Analytics. Given the critical nature of emergency response
operations, the guidelines also consider operational readiness and response capability. Additionally,age and mileage replacement targets
have been extended across all fire apparatus and support vehicles to ensure continued service reliability while optimizing replacement
cycles.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 79 Financial Plan Page 302Page 822 of 994
2000554 - Fleet Replacement: Fire
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Capital Outlay (Fleet Repl 402)- - - - 120,000 - - - - -
Station 5 Fire Apparatus
Local Revenue Measure (Capital Outlay 401)300,000 300,000 300,000 300,000 150,000 - - - - -
Pickup Truck 3/4 (1821)
Capital Outlay (Fleet Repl 402)- - - - - 100,000 - - - -
Pickup Truck 1/2 (1719)
Capital Outlay (Fleet Repl 402)- - - - - - 50,000 - - -
Pickup Truck 3/4 (2221)
Capital Outlay (Fleet Repl 402)- - - - - - - 100,000 - -
Pickup Truck 1/2 (0702)
Capital Outlay (Fleet Repl 402)- - - - - - - - - 100,000
Pickup 1/2 ton (0801)
Capital Outlay (Fleet Repl 402)- - - - - 100,000 - - - -
Fire 1/2 ton Truck (2)
Local Revenue Measure (Capital Outlay 401)- - - - - - 100,000 - - -
SUV 1/2 Ton 4x4 (2208)
Capital Outlay (Fleet Repl 402)- - - - - - 100,000 - - -
SUV 1/2 Ton 4x4 (2202)
Capital Outlay (Fleet Repl 402)- - - - - - - 100,000 - -
Connect Van XL (2201)
Capital Outlay (Fleet Repl 402)- - - - - - - 50,000 - -
Engine 3 (2004)
Capital Outlay (Fleet Repl 402)- - - - - - - - 350,000 350,000
Forklift (1626)
Capital Outlay (Fleet Repl 402)- - - - - - - - - 30,000
2025-27 CIP Project Detail Sheets
Page 80 Financial Plan Page 303Page 823 of 994
Project Number Project Name
2000555
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 50,000 251,500 100,000 159,000
Capital Outlay (Fleet Repl 402)- - - - 50,000 251,500 100,000 159,000 - -
2000555 - Fleet Replacement: Admin
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
City Hall and 919 Pool Cars (1541, 1710, 1711, 1720, 1721) EV
Capital Outlay (Fleet Repl 402)- - - - 50,000 100,000 100,000 - - -
Natural Resources Pickup Truck 4x4 (1520) EV
Capital Outlay (Fleet Repl 402)- - - - - 79,000 - - - -
Information Tech Van (1634) EV
Capital Outlay (Fleet Repl 402)- - - - - 72,500 - - - -
Information Tech SUV (1826) EV
Capital Outlay (Fleet Repl 402)- - - - - - - 79,500 - -
Information Tech Van (1815) EV
Capital Outlay (Fleet Repl 402)- - - - - - - 79,500 - -
This project funding replaces existing City vehicles in compliance with revised Fleet Replacement Guidelines.Revised Fleet Replacement
Guidelines include the evaluation of the following criteria: Emission Compliance,Engine Hours, Mileage,Age,Known Manufacturer
Problems, Repair Cost History, Utilization,and Fleet System Analytics. Additionally, the age and mileage replacement targets have been
extended for all vehicle and equipment categories within the fleet. New vehicle and equipment replacements are selected with the cleanest
emissions systems possible that can be fueled and/or charged locally while meeting the end users' operational needs.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Fleet Replacement: Admin
Infrastructure and Sustainable Transportation
Fleet
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 81 Financial Plan Page 304Page 824 of 994
Project Number Project Name
2000557
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000
Local Revenue Measure (Capital Outlay 401)- - - - - - - - - 100,000
2000557 - Swim Center Expansion
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Swim Center Expansion
Local Revenue Measure (Capital Outlay 401)- - - - - - - - - 100,000
This project will support the initial programming for the expansion of aquatic amenities at the current SLO Swim Center,as outlined in the
P&R Blueprint and in response to community and PRC feedback.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Swim Center Expansion
Infrastructure and Sustainable Transportation
Community Improvement
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 82 Financial Plan Page 305Page 825 of 994
Project Number
2000561
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 145,000
Sewer Fund (602)45,000 - - - - - - - - -
Water Fund (601)100,000 - - - - - - - - -
2000561 - Sewer-main Replacement: Morro, Mill, Santa Rosa, and Chorro
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Morro, Mill, Santa Rosa, Chorro Pipeline Replacement
Water Fund (601)100,000 - - - - - - - - -
Sewer Fund (602)45,000 - - - - - - - - -
Project Name
Sewer-main Replacement: Morro, Mill, Santa Rosa, and Chorro
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
The City’s wastewater collection system includes approximately 140 miles of sewer mains. Some pipes are over 100 years old, and are
undersized to handle the current flow rates. Maintenance needs increase dramatically as pipelines reach their flow capacities,or when they
approach the end of their useful life.Pipelines in the public wastewater collection system are inspected using specialized video equipment to
prioritize periodic cleaning frequencies or recommend a complete replacement. Based on the assessment, this project will replace sewer
mains dating back to 1948 that require high cleaning frequencies, have experienced structural failures due to root intrusions,and have
shown high infiltration flows rates during major storm events. Additional funding is requested for the existing appropriation to cover cost
escalations experienced with providing labor,equipment,and materials for the construction of this high-priority project,and to replace small
water service lines damaged during the construction of the new sewer main.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 83 Financial Plan Page 306Page 826 of 994
Project Number Project Name
2000563
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 2,570,000
Water Fund (601)2,570,000 - - - - - - - - -
2000563 - Waterline Replacement: California Ave - Taft to Mill
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Waterline Replacement: California Ave - Taft to Mill
Water Fund (601)2,570,000 - - - - - - - - -
The City operates a complex potable water distribution system that is comprised of 15 distribution zones,nine potable water storage tanks,
two reservoirs, five hydro‐pneumatic tanks, seven pump stations,21 pressure reducing valves (PRVs)and over 180 miles of pipe with
diameters ranging in size from four inches to 30 inches. This project will replace critical infrastructure that has reached the end of its useful
life, experienced water main breaks,and is ranked as a high priority for replacement.The project will replace a critical transmission main
crossing Highway 101 with new pipe meeting new standards by the American Water Works Association (AWWA),and provide resiliency in
the distribution network against variations in pressure and flows.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Waterline Replacement: California Ave - Taft to Mill
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 84 Financial Plan Page 307Page 827 of 994
Project Number Project Name
2000568
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 250,000
Local Revenue Measure (Capital Outlay 401)- 250,000 - - - - - - - -
2000568 - Golf Course Pro Shop - Flood Damage Repair
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Golf Course Pro Shop Flood Damage
Local Revenue Measure (Capital Outlay 401)- 250,000 - - - - - - - -
The Pro Shop is located at the entrance of the Laguna Lake Golf Course and houses concessions as well as equipment available for
purchase,in addition to Golf Course staff. The building was damaged during a series of winter storms in 2021, and now that hazardous
materials have been removed,rehabilitation of the Pro Shop can begin.This project proposes a tenant improvement of the Pro Shop,
including new interior finishes, offices and concessionaire. Site drainage around the building will also be addressed to minimize the potential
for flood damage to occur again.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Golf Course Pro Shop - Flood Damage Repair
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 85 Financial Plan Page 308Page 828 of 994
Project Number Project Name
2000570
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 330,000
Sewer Fund (602)330,000 - - - - - - - - -
2000570 - Sewer-main Replacements: Taft, Hathaway, Phillips, Buena
Vista, and Loomis
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Taft, Hathaway, Phillips, Buena Vista, and Loomis Pipeline Replacement
Sewer Fund (602)330,000 - - - - - - - - -
The City’s wastewater collection system includes approximately 140 miles of sewer mains. Some pipes are over 100 years old, and are
undersized to handle the current flow rates. Maintenance needs increase dramatically as pipelines reach their flow capacities,or when they
approach the end of their useful life.Pipelines in the public wastewater collection system are inspected using specialized video equipment
that will prioritize periodic cleaning frequencies or recommend a complete replacement. Based on the assessment, this project will replace
sewer mains dating back to 1955 that make up portions of the backbone system crossing Highway 101 and have shown high infiltration
flows rates during major storm events.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer-main Replacements: Taft, Hathaway, Phillips, Buena
Vista, and Loomis
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 86 Financial Plan Page 309Page 829 of 994
Project Number Project Name
2000571
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 310,000
Sewer Fund (602)- 310,000 - - - - - - - -
2000571 - Sewer-main Replacements: San Jose, Ramona, Monte Vista,
and California
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
San Jose, Ramona, Monte Vista, and California Pipeline Replacement
Sewer Fund (602)- 310,000 - - - - - - - -
The City’s wastewater collection system includes approximately 140 miles of sewer mains. Some pipes are over 100 years old, and are
undersized to handle the current flow rates. Maintenance needs increase dramatically as pipelines reach their flow capacities,or when they
approach the end of their useful life.Pipelines in the public wastewater collection system are inspected using specialized video equipment
that will prioritize periodic cleaning frequencies or recommend a complete replacement. Based on the assessment, this project is needed for
the replacement of sewer mains dating back to 1958 that require high cleaning frequencies, have experienced structural failures due to root
intrusions,and have shown high infiltration flows rates during major storm events. The replacement of the sewer-main will improved capacity
constrained areas on the north part of the City, which will reduce conveyance and treatment costs experienced by high flows at the Water
Resource Recovery Facility (WRRF).
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer-main Replacements: San Jose, Ramona, Monte Vista,
and California
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 87 Financial Plan Page 310Page 830 of 994
Project Number Project Name
2000574
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 500,000 500,000
Parking Fund (611)500,000 500,000 - - - - - - - -
2000574 - Parking Pay Station Installation
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Parking Pay Station Installation
Parking Fund (611)500,000 500,000 - - - - - - - -
This project includes the installation of on-street and lot pay stations as part of the downtown paid parking infrastructure.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Parking Pay Station Installation
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 88 Financial Plan Page 311Page 831 of 994
Project Number Project Name
2000577
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 75,000
Local Revenue Measure (Capital Outlay 401)75,000 - - - - - - - - -
2000577 - Police Station TI - 1106 Walnut
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
1106 Walnut HVAC Controls
Local Revenue Measure (Capital Outlay 401)75,000 - - - - - - - - -
This project will upgrade the new Police Facility to meet the needs of the department. Additional funding is intended to support HVAC
upgrades to the building.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Police Station TI - 1106 Walnut
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 89 Financial Plan Page 312Page 832 of 994
Project Number
2000601
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,152,000 397,867 1,545,787 351,817 760,907 1,144,000 299,000 1,254,000 1,020,000 446,000
Capital Outlay (Info Tech Repl 403)1,152,000 291,734 1,545,787 351,817 760,907 1,144,000 299,000 1,254,000 1,020,000 446,000
Local Revenue Measure (Capital Outlay 401)- 106,133 - - - - - - - -
2000601 - Public Safety IT Replacements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Body Worn Cameras and In-Car Video Replacement
Capital Outlay (Info Tech Repl 403)- - - - 250,000 - - - 281,000 -
Access Control (Automatic Gate Card System)
Capital Outlay (Info Tech Repl 403)- - 150,000 - - - - 174,000 - -
Police CAD Hardware (Servers and Storage)
Capital Outlay (Info Tech Repl 403)- - 405,746 - - - - 470,000 - -
Audio Recording System Replacement
Capital Outlay (Info Tech Repl 403)- 173,891 - - - - 200,000 - - -
Storage Refresh/Expansion (PD)
Capital Outlay (Info Tech Repl 403)- - - - 140,000 - - - - 162,000
Fire Station Alerting System
Capital Outlay (Info Tech Repl 403)340,000 - - - - 375,000 - - - -
Radio Handhelds & Mobiles
Capital Outlay (Info Tech Repl 403)145,000 - - 143,598 - - - 178,000 - -
Public Safety POD Cameras
Capital Outlay (Info Tech Repl 403)63,000 60,777 50,648 - 70,907 70,000 55,000 - 80,000 77,000
ECC Equipment Replacement
Capital Outlay (Info Tech Repl 403)- - 39,393 39,393 - - 44,000 44,000 - -
ECC Audio Visual System
This project will replace public safety related Information Technology assets based upon equipment lifespan, condition,and organizational
requirements.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Project Name
Public Safety IT Replacements
Infrastructure and Sustainable Transportation
Information Technology
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 90 Financial Plan Page 313Page 833 of 994
2000601 - Public Safety IT Replacements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Capital Outlay (Info Tech Repl 403)- - - - - - - - 457,000 -
CAD/RMS Replacement
Capital Outlay (Info Tech Repl 403)- - 900,000 - - - - - - -
Public Safety MDC
Capital Outlay (Info Tech Repl 403)443,000 - - - - 515,000 - - - -
ECC Radio Consoles
Capital Outlay (Info Tech Repl 403)- - - - - - - - 202,000 -
911 Phone System
Capital Outlay (Info Tech Repl 403)- - - - 300,000 - - - - -
PD Data Storage
Capital Outlay (Info Tech Repl 403)- 57,066 - - - 184,000 - - - 207,000
Local Revenue Measure (Capital Outlay 401)- 106,133 - - - - - - - -
ECC Computers
Capital Outlay (Info Tech Repl 403)- - - 168,826 - - - 190,000 - -
ECC UPS
Capital Outlay (Info Tech Repl 403)161,000 - - - - - - 198,000 - -
2025-27 CIP Project Detail Sheets
Page 91 Financial Plan Page 314Page 834 of 994
Project Number
2000603
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 351,000 339,589 1,257,082 59,123 321,939 108,498 182,513 593,019
Capital Outlay (Info Tech Repl 403)282,661 - 314,892 1,231,381 - 42,739 111,664 94,936 152,719 320,705
Parking Fund (611)30,384 - 2,600 18,996 - 12,110 37,071 3,014 22,021 26,015
Sewer Fund (602)14,011 - 12,998 1,118 - 713 83,445 - 1,296 118,272
Transit Fund (621)5,876 - 1,300 5,588 - 3,561 9,818 1,507 6,478 3,659
Water Fund (601)16,510 - 6,500 - - - 67,643 7,535 - 122,336
Whale Rock Fund (705)1,558 - 1,300 - - - 12,299 1,507 - 2,033
2000603 - Enterprise IT Replacements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Radios, Mobiles and stations not replaced - EF & PW Only
Transit Fund (621)- - - - - - 6,149 - - -
Whale Rock Fund (705)- - - - - - 12,299 - - -
Parking Fund (611)- - - - - - 24,597 - - -
Capital Outlay (Info Tech Repl 403)- - - - - - 67,643 - - -
Water Fund (601)- - - - - - 67,643 - - -
Sewer Fund (602)- - - - - - 67,643 - - -
Security Video System Replacement (Camera&Software)
Capital Outlay (Info Tech Repl 403)- - - 64,340 - - - - 75,000 -
Citywide Radio Simulcast Backend Upgrade (Tait)
Capital Outlay (Info Tech Repl 403)- - - 850,000 - - - - - -
Parks & Rec ActiveNet Software Replacement
Capital Outlay (Info Tech Repl 403)- - 50,000 - - - - - - -
Facility Security Citywide Camera Storage
Transit Fund (621)- - - 2,794 - - - - 3,239 -
Project Name
Enterprise IT Replacements
Infrastructure and Sustainable Transportation
Information Technology
Asset Replacement
Project Description
This project will replace Enterprise Fund related Information Technology assets based upon equipment lifespan, condition,and
organizational requirements.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 92 Financial Plan Page 315Page 835 of 994
2000603 - Enterprise IT Replacements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Parking Fund (611)- - - 9,498 - - - - 11,011 -
Capital Outlay (Info Tech Repl 403)- - - 33,520 - - - - 38,859 -
Sewer Fund (602)- - - 559 - - - - 648 -
Chamber AV Replacement (Broadcast System)
Capital Outlay (Info Tech Repl 403)- - - 250,000 - - - - - -
Facility Security Cameras
Capital Outlay (Info Tech Repl 403)36,867 - - 33,520 - 42,739 44,021 - 38,859 -
Parking Fund (611)10,446 - - 9,498 - 12,110 12,473 - 11,011 -
Transit Fund (621)3,072 - - 2,794 - 3,561 3,668 - 3,239 -
Facility Security Cameras
Sewer Fund (602)615 - - 559 - 713 734 - 648 -
Wireless System Citywide
Transit Fund (621)- - 1,300 - - - - 1,507 - -
Whale Rock Fund (705)- - 1,300 - - - - 1,507 - -
Parking Fund (611)- - 2,600 - - - - 3,014 - -
Water Fund (601)- - 6,500 - - - - 7,535 - -
Sewer Fund (602)- - 12,998 - - - 15,068 - - -
Capital Outlay (Info Tech Repl 403)- - 81,892 - - - - 94,936 - -
VoIP Telephone System
Capital Outlay (Info Tech Repl 403)245,794 - - - - - - - - 320,705
Parking Fund (611)19,938 - - - - - - - - 26,015
Water Fund (601)16,510 - - - - - - - - 21,542
Sewer Fund (602)13,396 - - - - - - - - 17,479
Transit Fund (621)2,804 - - - - - - - - 3,659
Whale Rock Fund (705)1,558 - - - - - - - - 2,033
Asset Works Upgrades
Capital Outlay (Info Tech Repl 403)- - 143,000 - - - - - - -
Escribe replacement
Capital Outlay (Info Tech Repl 403)- - 40,000 - - - - - - -
UB System Upgrade
Sewer Fund (602)- - - - - - - - - 100,794
Water Fund (601)- - - - - - - - - 100,794
2025-27 CIP Project Detail Sheets
Page 93 Financial Plan Page 316Page 836 of 994
Project Number
2000604
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 242,000 223,414 192,321 988,986 405,746 461,608 288,961 1,069,589 1,069,139
Capital Outlay (Info Tech Repl 403)191,123 200,494 158,591 603,632 332,159 398,954 228,211 - 889,140 888,414
Local Revenue Measure (Capital Outlay 401)- - - 208,845 - - - - - -
Parking Fund (611)1,281 2,292 5,011 14,818 9,136 8,055 1,530 - 21,540 15,165
Sewer Fund (602)20,630 9,168 12,526 84,424 36,265 24,007 24,633 - 86,694 80,573
Transit Fund (621)4,843 2,292 1,661 11,953 2,027 4,394 5,783 - 9,705 11,571
Water Fund (601)15,822 9,168 11,928 55,519 22,470 23,353 18,892 - 58,561 58,307
Whale Rock Fund (705)8,301 - 2,604 9,795 3,690 2,845 9,912 - 3,949 15,108
2000604 - Network IT Replacements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
VMware Infrastructure Upgrade (Whale Rock Fund Contributions)
Whale Rock Fund (705)8,301 - - 9,071 - - 9,912 - - 10,831
Uninterruptible Power Supplies (UPS’s Servers and Storage)
Parking Fund (611)- - 1,072 - - 1,171 - - 1,280 -
Transit Fund (621)- - 1,072 - - 1,171 - - 1,280 -
Whale Rock Fund (705)- - 2,144 - - 2,343 - - 2,560 -
Water Fund (601)- - 2,145 - - 2,344 - - 2,561 -
Sewer Fund (602)- - 3,215 - - 3,513 - - 3,839 -
Capital Outlay (Info Tech Repl 403)- - 46,082 - - 50,356 - - 55,025 -
VMware Infrastructure Upgrade (Sewer Fund Contributions)
Sewer Fund (602)20,630 - - 22,543 - - 24,633 - - 26,917
VMware Infrastructure Upgrade (Water Fund Contributions)
Water Fund (601)15,822 - - 17,289 - - 18,892 - - 20,644
Network Switching Infratstructure Equipment
Project Name
Network IT Replacements
Infrastructure and Sustainable Transportation
Information Technology
Asset Replacement
Project Description
This project will replace network-related Information Technology assets based upon equipment lifespan, condition,and organizational
requirements.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 94 Financial Plan Page 317Page 837 of 994
2000604 - Network IT Replacements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Water Fund (601)- - - 34,752 - - - - 40,287 -
Sewer Fund (602)- - - 58,403 - - - - 67,705 -
Network Switching Infrastructure Equipment
Whale Rock Fund (705)- - - 725 - - - - 840 -
Capital Outlay (Info Tech Repl 403)- - - 525,381 - - - - 609,060 -
Transit Fund (621)- - - 5,792 - - - - 6,714 -
Parking Fund (611)- - - 12,549 - - - - 14,548 -
PD/City backup storage, secondary storage
Parking Fund (611)- - - 869 - - - - 1,008 -
Transit Fund (621)- - - 869 - - - - 1,008 -
Sewer Fund (602)- - - 3,478 - - - - 4,032 -
Water Fund (601)- - - 3,478 - - - - 4,032 -
Capital Outlay (Info Tech Repl 403)- - - 78,251 - - - - 90,714 -
Virtual Private Network Replace
Parking Fund (611)- - - - 776 - - - - 899
Transit Fund (621)- - - - 776 - - - - 899
Water Fund (601)- - - - 2,714 - - - - 3,146
Whale Rock Fund (705)- - - - 2,714 - - - - 3,146
Sewer Fund (602)- - - - 15,509 - - - - 17,979
Capital Outlay (Info Tech Repl 403)- - - - 93,440 - - - - 108,322
VMware Infrastructure Upgrade
Capital Outlay (Info Tech Repl 403)191,123 - - - - - 228,211 - - 249,372
Transit Fund (621)4,843 - - 5,292 - - 5,783 - - 6,319
Parking Fund (611)1,281 - - 1,400 - - 1,530 - - 1,671
Local Revenue Measure (Capital Outlay 401)- - - 208,845 - - - - - -
Network Security Upgrade
Whale Rock Fund (705)- - 460 - - 503 - - 549 -
Transit Fund (621)- - 589 - - 644 - - 703 -
Parking Fund (611)- - 3,939 - - 4,305 - - 4,704 -
Sewer Fund (602)- - 9,311 - - 10,175 - - 11,118 -
Water Fund (601)- - 9,783 - - 10,690 - - 11,682 -
Capital Outlay (Info Tech Repl 403)- - 112,508 - - 122,941 - - 134,341 -
Firewall Replacement
Whale Rock Fund (705)- - - - 976 - - - - 1,131
Transit Fund (621)- - - - 1,251 - - - - 1,450
Parking Fund (611)- - - - 8,360 - - - - 9,692
Water Fund (601)- - - - 19,756 - - - - 22,902
Sewer Fund (602)- - - - 20,757 - - - - 24,063
Capital Outlay (Info Tech Repl 403)- - - - 238,719 - - - - 276,740
City SAN
Parking Fund (611)- 2,292 - - - 2,579 - - - 2,903
Transit Fund (621)- 2,292 - - - 2,579 - - - 2,903
Water Fund (601)- 9,168 - - - 10,319 - - - 11,614
Sewer Fund (602)- 9,168 - - - 10,319 - - - 11,614
2025-27 CIP Project Detail Sheets
Page 95 Financial Plan Page 318Page 838 of 994
Project Number
2000608
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 200,000 200,000 400,000 200,000 350,000 550,000 200,000 400,000 200,000
Local Revenue Measure (Capital Outlay 401)- 100,000 100,000 300,000 100,000 250,000 450,000 100,000 300,000 100,000
State or Federal Grant (Capital Outlay 401)- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
2000608 - Active Transportation Plan Implementation
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Pavement Maintenance Projects Complete Street Components
Local Revenue Measure (Capital Outlay 401)- - - 200,000 - - 200,000 - 200,000 -
Active Transporation Plan Tier 1 Network Implementation
Local Revenue Measure (Capital Outlay 401)- - - - - 150,000 150,000 - - -
Pedestrian Facility Improvements
State or Federal Grant (Capital Outlay 401)- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Bicycle Facility Improvements
Local Revenue Measure (Capital Outlay 401)- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Project Name
Active Transportation Plan Implementation
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
In 2021, the City adopted its first Active Transportation Plan (ATP), which identifies policies, programs and projects needed to support a high-
quality, safe and efficient citywide bicycle and pedestrian transportation system. Elements of the Active Transportation Plan are
implemented through private development as well as City-led programs and capital improvement projects. This project funds the planning,
design and construction of complete street projects, including pedestrian accessibility enhancements,new pedestrian and bicycle crossing
improvements, and new and improved bicycle facilities.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 96 Financial Plan Page 319Page 839 of 994
Project Number Project Name
2000610
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 325,000
Local Revenue Measure (Capital Outlay 401)- - - - - - - 325,000 - -
2000610 - Fleet Replacement: CDD
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Community Development 2 Sedan & 3 SUV's (1707, 1708, 1712, 1735,
1736)
Local Revenue Measure (Capital Outlay 401)- - - - - - - 325,000 - -
This project funding replaces existing City vehicles in compliance with revised Fleet Replacement Guidelines.Revised Fleet Replacement
Guidelines include the evaluation of the following criteria: Emission Compliance,Engine Hours, Mileage,Age,Known Manufacturer
Problems, Repair Cost History, Utilization,and Fleet System Analytics. Additionally, the age and mileage replacement targets have been
extended for all vehicle and equipment categories within the fleet. New vehicle and equipment replacements are selected with the cleanest
emissions systems possible that can be fueled and/or charged locally while meeting the end users' operational needs.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Fleet Replacement: CDD
Infrastructure and Sustainable Transportation
Fleet
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 97 Financial Plan Page 320Page 840 of 994
Project Number
2000611
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 50,000 65,500 76,000 300,000
Local Revenue Measure (Capital Outlay 401)- - - - - - - 150,000 - -
Parking Fund (611)- 25,000 - 65,500 - - 76,000 150,000 - -
Transit Fund (621)- 25,000 - - - - - - - -
2000611 - Fleet Replacement: Parking
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Parking Services SUV with LPR (1401)
Parking Fund (611)- - - 65,500 - - - - - -
Mobility Services Pool Car (EV)
Parking Fund (611)- 25,000 - - - - - - - -
Transit Fund (621)- 25,000 - - - - - - - -
919 Palm Structure Generator
Parking Fund (611)- - - - - - - 150,000 - -
Local Revenue Measure (Capital Outlay 401)- - - - - - - 150,000 - -
Parking Services SUV (1737)
Parking Fund (611)- - - - - - 76,000 - - -
Project Name
Fleet Replacement: Parking
Infrastructure and Sustainable Transportation
Fleet
Asset Replacement
Project Description
This project funding replaces existing City vehicles in compliance with revised Fleet Replacement Guidelines.Revised Fleet Replacement
Guidelines include the evaluation of the following criteria: Emission Compliance,Engine Hours, Mileage,Age,Known Manufacturer
Problems, Repair Cost History, Utilization,and Fleet System Analytics. Additionally, the age and mileage replacement targets have been
extended for all vehicle and equipment categories within the fleet. New vehicle and equipment replacements are selected with the cleanest
emissions systems possible that can be fueled and/or charged locally while meeting the end users' operational needs.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 98 Financial Plan Page 321Page 841 of 994
Project Number
2000616
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 5,237,312
211 - SB1 Road Repair 1,277,312 - - - - - - - - -
Local Revenue Measure (Capital Outlay 401)3,960,000 - - - - - - - - -
2000616 - 2025 Paving Project
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025 Paving Project
Local Revenue Measure (Capital Outlay 401)3,960,000 - - - - - - - - -
211 - SB1 Road Repair 1,277,312 - - - - - - - - -
Project Name
2025 Paving Project
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
Pavement maintenance is an ongoing need and capital project priority. The City’s Pavement Management Plan (PMP), adopted in 1998,
provides maintenance zones within the City, ensuring streets are maintained in an eight year rotation.In 2009,Council adopted a revitalized
PMP that alternates between maintenance of arterial roads and sealing of neighborhood streets. The City maintains 135 miles of roadways,
and in 2025 will perform maintenance on Tank Farm and Sacramento Streets, as well as Orcutt Road and Calle Joaquin.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 99 Financial Plan Page 322Page 842 of 994
Project Number
2000617
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 4,302,858
211 - SB1 Road Repair - 1,302,858 - - - - - - - -
Local Revenue Measure (Capital Outlay 401)- 3,000,000 - - - - - - - -
2000617 - 2026 Paving Project
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2026 Paving Project
Local Revenue Measure (Capital Outlay 401)- 3,000,000 - - - - - - - -
211 - SB1 Road Repair - 1,302,858 - - - - - - - -
Project Name
2026 Paving Project
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
Pavement maintenance is an ongoing need and capital project priority. The City’s Pavement Management Plan (PMP), adopted in 1998,
provides maintenance zones within the City, ensuring streets are maintained in an eight year rotation.In 2009,Council adopted a revitalized
PMP that alternates between maintenance of arterial roads and sealing of neighborhood streets. The City maintains 135 miles of roadways,
and in 2026 will perform re-sealing and re-striping of neighborhood streets within pavement areas 2 and 3.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 100 Financial Plan Page 323Page 843 of 994
Project Number Project Name
2000900
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000
Local Revenue Measure (Capital Outlay 401)- - - - - - - - - 100,000
2000900 - Multi Generational Community Center
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Multi-Generaltional Community Center
Local Revenue Measure (Capital Outlay 401)- - - - - - - - - 100,000
This project will support the initial scoping of a community center that will effectively host community-focused programs, childcare, events
and meetings, as outlined in the P&R Blueprint and in response to community and PRC feedback.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Multi Generational Community Center
Infrastructure and Sustainable Transportation
Community Improvement
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 101 Financial Plan Page 324Page 844 of 994
Project Number
2001001
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 4,827,026 4,374,221 4,401,705 4,429,739 6,018,532 5,869,338 5,602,631 5,350,170
211 - SB1 Road Repair - - 1,347,275 1,374,221 1,401,705 1,429,739 1,458,334 1,487,501 1,517,251 1,547,596
Local Revenue Measure (Capital Outlay 401)- - 3,479,751 3,000,000 3,000,000 3,000,000 4,560,198 4,381,837 4,085,380 3,802,574
2001001 - Street Reconstruction & Resurfacing
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Pavement Management Future GRANT FUNDS
211 - SB1 Road Repair - - 1,347,275 1,374,221 1,401,705 1,429,739 1,458,334 1,487,501 1,517,251 1,547,596
Pavement Management Future
Local Revenue Measure (Capital Outlay 401)- - 3,479,751 3,000,000 3,000,000 3,000,000 4,560,198 4,381,837 4,085,380 3,802,574
Project Name
Street Reconstruction & Resurfacing
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
Pavement maintenance is an ongoing need and capital project priority. The City’s Pavement Management Plan (PMP), adopted in 1998,
provides maintenance zones within the City, ensuring streets are maintained in an eight year rotation.In 2009,Council adopted a revitalized
PMP that alternates between maintenance of arterial roads and sealing of neighborhood streets. The City maintains 135 miles of roadways,
and in 2027 will perform pavement maintenance of Prado Road and South Higuera Street.In 2028,re-sealing and re-striping of Areas 4 and
5 will take place.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 102 Financial Plan Page 325Page 845 of 994
Project Number Project Name
2001002
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 140,000 250,000 250,000 250,000 250,000 250,000 150,000 150,000 150,000 150,000
Local Revenue Measure (Capital Outlay 401)140,000 250,000 250,000 250,000 250,000 250,000 150,000 150,000 150,000 150,000
2001002 - Sidewalk Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Sidewalk Replacement and Cleaning
Local Revenue Measure (Capital Outlay 401)140,000 250,000 250,000 250,000 250,000 250,000 150,000 150,000 150,000 150,000
The City has an established network of streets with curbs, gutters,and sidewalks. This system includes over 200 miles of sidewalk and more
than 2,400 pedestrian crossing points at intersections.Ongoing sidewalk and curb ramp replacement installations are necessary to support
the City’s commitment to maintaining a complete and accessible pedestrian path of travel.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sidewalk Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 103 Financial Plan Page 326Page 846 of 994
Project Number
2001003
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 360,132 430,000 500,000 300,000 500,000 500,000 500,000 500,000 500,000 500,000
Capital Outlay (Capital Outlay 401)9,274 - - - - - - - - -
Local Revenue Measure (Capital Outlay 401)350,858 430,000 500,000 300,000 500,000 500,000 500,000 500,000 500,000 500,000
2001003 - Traffic Maintenance and Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Traffic Signal Asset Maintenance and Replacements (ADA)
Local Revenue Measure (Capital Outlay 401)100,000 200,000 200,000 100,000 200,000 200,000 200,000 200,000 200,000 200,000
Traffic Signs & Striping Maintenance
Local Revenue Measure (Capital Outlay 401)160,000 130,000 200,000 100,000 200,000 200,000 200,000 200,000 200,000 200,000
No Parking Sign Installations
Local Revenue Measure (Capital Outlay 401)90,858 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Capital Outlay (Capital Outlay 401)9,274 - - - - - - - - -
Project Name
Traffic Maintenance and Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
The City is responsible for maintaining approximately 15,000 traffic signs,134 miles of roadway striping,and 70 traffic signals. This project
funds replacements and upgrades to traffic signs, refreshing faded roadway striping and pavement markings,and maintenance and
modernization of traffic signal systems, such as the replacement of outdated signal cabinets and controllers,upgrades to emergency vehicle
preemption equipment, and accessible pedestrian signals.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 104 Financial Plan Page 327Page 847 of 994
Project Number Project Name
2001004
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 340,000 340,000 340,000 340,000 340,000
Water Fund (601)340,000 340,000 340,000 340,000 340,000 - - - - -
2001004 - Water Distribution Utility Trench Repair
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Trench Repairs- Water
Water Fund (601)340,000 340,000 340,000 340,000 340,000 - - - - -
This project includes repairs to paved areas by Job Order Contract (JOC)and City’s purchasing policies where water distribution staff need
to remove or repair service connections within the public right of way. The project will remove city owned polybutylene service connections,
cast iron fittings,and deteriorated water pipes,and efficiently replace several temporary asphalt patches with permanent pavement using
bulk orders from the JOC.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water Distribution Utility Trench Repair
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 105 Financial Plan Page 328Page 848 of 994
Project Number Project Name
2001005
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 285,000 35,000 35,000 35,000 35,000
Water Fund (601)285,000 35,000 35,000 35,000 35,000 - - - - -
2001005 - Water Valve Cover Adjustments
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Water Valve Cover Adjustments
Water Fund (601)285,000 35,000 35,000 35,000 35,000 - - - - -
This project includes raising or lowering water valve covers when road pavement operations are performed by public works within the public
right of way. The objective of the project is to protect existing water valves and access covers from damage by paving machinery,and to
efficiently complete paving operations within the roadway.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water Valve Cover Adjustments
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 106 Financial Plan Page 329Page 849 of 994
Project Number Project Name
2001009
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 40,000 20,000 220,000 20,000 70,000 20,000 20,000 120,000 120,000 120,000
Whale Rock Fund (705)40,000 20,000 220,000 20,000 70,000 20,000 20,000 120,000 120,000 120,000
2001009 - Whale Rock Reservoir – Asset Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Whale Rock - Major Maintenance
Whale Rock Fund (705)- - - - - 20,000 20,000 120,000 120,000 120,000
Intake Valve Replacements
Whale Rock Fund (705)- - 200,000 - - - - - - -
Shop Pavement Repair
Whale Rock Fund (705)- - - - 50,000 - - - - -
Reservoir Fencing
Whale Rock Fund (705)20,000 20,000 20,000 20,000 20,000 - - - - -
Stilling Basin
Whale Rock Fund (705)20,000 - - - - - - - - -
Whale Rock Reservoir was originally constructed in 1961.In 2018, an assessment was completed to evaluate the condition of the Dam’s
spillway and related infrastructure per requirements set by the Division of Safety of Dams (DSOD). The recommendations by the
assessment include capital improvement projects required to operate the facility in a safe and reliable manner per DSOD requirements.
Additionally, the ongoing maintenance of the facility and associated infrastructure at the Whale Rock Reservoir are necessary to prolong the
useful life of the facilities and ensure staff’s ability to operate the dam and deliver water to the City. This project will fund all necessary
studies,engineering design, permitting, environmental clearance,and construction of the proposed improvements required to address
annual inspection reports prepared by DSOD and City Staff. The improvements currently identified include, stilling basin inspection and
repairs, spillway repairs, concrete sealing, security fencing,road pavement, advanced instrumentation, intake structure inspection,and
repairs to intake structure valves and appurtenances.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Whale Rock Reservoir – Asset Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 107 Financial Plan Page 330Page 850 of 994
Project Number Project Name
2001010
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 350,000 575,000 475,000 480,000 585,000 1,510,000 405,000 660,000 80,000 385,000
Local Revenue Measure (Capital Outlay 401)350,000 575,000 475,000 480,000 585,000 1,510,000 405,000 660,000 80,000 385,000
2001010 - Parks Major Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Concrete Bench & Table Replacement Various Locations
Local Revenue Measure (Capital Outlay 401)15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Landscape Controller System Upgrade to Calsense
Local Revenue Measure (Capital Outlay 401)- 150,000 - - - - - - - -
Sinsheimer Park Outfield Wall Replacement
Local Revenue Measure (Capital Outlay 401)- - - - 20,000 125,000 - - - -
Johnson Park Sidewalk & Tree Replacement
Local Revenue Measure (Capital Outlay 401)- - - - 175,000 - - - - -
Devaul Basketball Court Replacement
Local Revenue Measure (Capital Outlay 401)- - - - - - 15,000 250,000 - -
ADA Transition Plan Implementation
Local Revenue Measure (Capital Outlay 401)- - 25,000 - 25,000 - 25,000 25,000 - -
Sinsheimer Park Stadium Bleachers
Local Revenue Measure (Capital Outlay 401)- - - 100,000 - 1,000,000 - - - -
Irrigation Mainline Leak Repair
Local Revenue Measure (Capital Outlay 401)50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Islay Park Flatwork Replacement
Local Revenue Measure (Capital Outlay 401)- 40,000 - - - - - - - -
Laguna Lake Park Docks and Ramp
Local Revenue Measure (Capital Outlay 401)- - 100,000 - - - - - - -
Parks Major Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
Parks require ongoing maintenance in order to continue to provide users a safe and quality experience. This Annual Asset Maintenance
Project provides ongoing funding for the maintenance and replacement of a park infrastructure. This account provides funding annually for
parks surfacing maintenance and water supply infrastructure including the installation of hydration stations.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 108 Financial Plan Page 331Page 851 of 994
2001010 - Parks Major Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
2025-2027 Financial Plan Outyears
Mission Plaza Railing Upgrade
Local Revenue Measure (Capital Outlay 401)- 35,000 - 35,000 - 35,000 - 35,000 - 35,000
Water Stations & Supply Lines
Local Revenue Measure (Capital Outlay 401)- - - - 15,000 - 15,000 - 15,000 -
Parks Play Surfacing
Local Revenue Measure (Capital Outlay 401)285,000 285,000 285,000 280,000 285,000 285,000 285,000 285,000 - 285,000
2025-27 CIP Project Detail Sheets
Page 109 Financial Plan Page 332Page 852 of 994
Project Number Project Name
2001011
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 125,000 125,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000
Local Revenue Measure (Capital Outlay 401)125,000 125,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000
2001011 - Open Space Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
General Open Space Maintenance
Local Revenue Measure (Capital Outlay 401)75,000 75,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000
Open Space Fencing
Local Revenue Measure (Capital Outlay 401)50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
This project supports continued implementation of the City’s adopted Open Space Maintenance Plan.The ongoing maintenance of all City
Open Space is premised on the protection of natural resources, including plants, animals,geologic and historic features and the natural
areas themselves. Maintenance includes: enhancement to existing trailheads; maintenance and construction of approved and sustainable
trails and open space facilities for passive recreation purposes only; removal of illicit materials and non-authorized trails; improved user and
natural resource safety;land restoration and stewardship projects; invasive species treatment and control; erosion control and stabilization;
education of users via patrols and community outreach;and management of the wildland-urban interface. Additionally, funding helps
establish new open space trails associated with recent acquisitions and planning for public use.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Open Space Maintenance
Open Space, Climate Action, and Resilience
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 110 Financial Plan Page 333Page 853 of 994
Project Number Project Name
2001015
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000
Local Revenue Measure (Capital Outlay 401)- 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000
2001015 - Neighborhood Traffic Improvements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Neighborhood Traffic Improvements
Local Revenue Measure (Capital Outlay 401)- 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000
This project continues efforts to address traffic concerns in residential neighborhoods,including collector and arterial streets with fronting
residential. Each year the City receives requests for solutions to reduce speeding and cut-through traffic problems. This project funds the
implementation of small to moderately sized projects to correct traffic-related problems. Occasionally,larger needs are scoped and
developed into capital projects and budgeted individually.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Neighborhood Traffic Improvements
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 111 Financial Plan Page 334Page 854 of 994
Project Number Project Name
2001016
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
Local Revenue Measure (Capital Outlay 401)- 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
2001016 - Street Lights
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Streetlights
Local Revenue Measure (Capital Outlay 401)- 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
This annual asset account supports the establishment of new street lights requested by the community and maintenance/replacement of
existing streetlights as needed.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Street Lights
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 112 Financial Plan Page 335Page 855 of 994
Project Number Project Name
2001017
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 90,000 960,000 550,000 1,800,000 1,800,000 1,800,000
Whale Rock Fund (705)90,000 960,000 550,000 - 1,800,000 1,800,000 1,800,000 - - -
2001017 - Whale Rock Reservoir Transmission Pipeline Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Whale Rock - Pipeline Replacement
Whale Rock Fund (705)- - - - - 1,800,000 1,800,000 - - -
Pipeline Creek Crossing Repairs
Whale Rock Fund (705)30,000 - - - - - - - - -
Transmission Pipeline Repairs
Whale Rock Fund (705)60,000 960,000 550,000 - 1,800,000 - - - - -
The 17.6 miles of pipeline conduit that transport water from the Whale Rock Reservoir (WRR)to the City of San Luis Obispo, Cal Poly,and
California Men’s Colony is 57 years old.Given the aging infrastructure,an assessment of the pipeline’s condition has been completed to
properly schedule repairs or replacement projects. Understanding the condition of the WRR pipeline has assisted in planning for long term
pipeline reliability and associated maintenance needs, minimizing pipeline failures and associated disruptions, cost,and water leaks. The
following scheduled repairs will include point repairs or replacement of pipe segments that have experienced corrosion or have failed the
structural integrity assessment.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Whale Rock Reservoir Transmission Pipeline Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 113 Financial Plan Page 336Page 856 of 994
Project Number Project Name
2001024
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 420,000 420,000 420,000 250,000 250,000
Sewer Fund (602)420,000 420,000 420,000 250,000 250,000 - - - - -
2001024 - Sewer Inflow and Infiltration Reduction
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Sewer Inflow and Infiltration Reduction
Sewer Fund (602)420,000 420,000 420,000 250,000 250,000 - - - - -
Replacement of wastewater collection pipes,and related infrastructure is an ongoing program for a reliable sanitary sewer collection system.
The program’s inflow and infiltration program will conduct pipe integrity tests, video inspections of public sewers, smoke testing of service
areas,and schedule point repairs to address existing deficiencies according to priority. The objective of the project is to explore
opportunities to consolidate sewer collection systems that may run parallel along roadways,and construct new sewer lateral
interconnections that can simplify maintenance operations, reduce illegal stormwater connections into the sewer, and rehabilitate fractures in
clay pipes that may be experiencing groundwater infiltration due to soil settlements or root instructions. A decrease of infiltration flows will
result in lower energy costs needed to treat sewer volumes at the wastewater treatment plant. The project will fund sewer lateral rebates,
engineering reports, construction plans for point repairs, acquisition of public sewer easements, construction management services, sewer
manhole re-coatings, sewer flow monitoring studies, and field testing of wastewater piping infrastructure.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Inflow and Infiltration Reduction
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 114 Financial Plan Page 337Page 857 of 994
Project Number Project Name
2001025
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 25,000 25,000 25,000 30,000 30,000
Sewer Fund (602)25,000 25,000 25,000 30,000 30,000 - - - - -
2001025 - Sewer Utility Trench Repair
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Sewer Utility Trench Repair
Sewer Fund (602)25,000 25,000 25,000 30,000 30,000 - - - - -
The project includes repairs to paved areas by Job Order Contract (JOC) where wastewater collection staff need to address system failures,
or potholing operations along the public sewer system. The objective of the project is to efficiently replace several temporary asphalt
patches within the roadway that resulted from potholing operations with permanent pavement using bulk orders from the JOC.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Utility Trench Repair
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 115 Financial Plan Page 338Page 858 of 994
Project Number Project Name
2001026
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 180,000 180,000 180,000 180,000 180,000
Water Fund (601)180,000 180,000 180,000 180,000 180,000 - - - - -
2001026 - WTP Major Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Air Compressor and Dryer Maintenance
Water Fund (601)7,000 7,000 7,000 7,000 7,000 - - - - -
Chemical System Maintenance
Water Fund (601)33,000 33,000 33,000 33,000 33,000 - - - - -
Ozone System Maintenance
Water Fund (601)140,000 140,000 140,000 140,000 140,000 - - - - -
The ongoing maintenance of the facilities and equipment at the Water Treatment Plant is necessary to prolong the useful life of the facilities
and ensure staff’s ability to operate the plant and treat water to State and Federal standards. The purpose of this project is to secure a
service contract for equipment maintenance required by the ozone disinfection system and associated chiller systems. The product vendors
conduct the service maintenance to ensure optimal performance and collaborate with plant operators during normal operations of the
disinfection system.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
WTP Major Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 116 Financial Plan Page 339Page 859 of 994
Project Number Project Name
2001028
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,305,000 1,120,000
Local Revenue Measure (Capital Outlay 401)- - 1,305,000 1,120,000 - - - - - -
2001028 - Lead By Example
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Building Electrification - Rooftop Units at Corp Yard
Local Revenue Measure (Capital Outlay 401)- - 55,000 370,000 - - - - - -
Building Electrification - Swim Center Heat Pump
Local Revenue Measure (Capital Outlay 401)- - 1,150,000 - - - - - - -
Building Electrification - City Hall Heat Pump
Local Revenue Measure (Capital Outlay 401)- - 100,000 750,000 - - - - - -
This project includes building and facility electrification retrofits at the SLO Swim Center, City Hall,and the Corporation Yard in support of
Council's adopted goal of carbon neutral municipal operations by 2030.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Lead By Example
Open Space, Climate Action, and Resilience
Public Facility
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 117 Financial Plan Page 340Page 860 of 994
Project Number Project Name
2001029
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000 50,000
Parking Fund (611)- - - 100,000 - - 50,000 - - -
2001029 - License Plate Recognition Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
License Plate Recognition Replacement (Cameras)
Parking Fund (611)- - - 100,000 - - 50,000 - - -
Parking Enforcement currently operates 3 Genetec License Plate Recognition (LPR) camera systems. The LPR units were purchased in
December 2023. The hardware is covered under warranty for 4 years and will need to be updated in early 2028.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
License Plate Recognition Replacement
Infrastructure and Sustainable Transportation
Transportation
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 118 Financial Plan Page 341Page 861 of 994
Project Number Project Name
2001031
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 300,000 1,700,000
Local Revenue Measure (Capital Outlay 401)- - - - - 300,000 1,700,000 - - -
2001031 - Laguna Lake Golf Course Irrigation Improvements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Laguna Lake Golf Course Irrigation Improvements
Local Revenue Measure (Capital Outlay 401)- - - - - 300,000 1,700,000 - - -
Project Fund is to support overhauls and infrastructure improvements to the Laguna Lake Golf Course irrigation system. The life expectancy
of a golf course technical irrigation system varies from 10 to 30 years. The Laguna Lake Golf Course irrigation was installed in 1976,
exceeding its functional lifespan. The Parks and Recreation master plan,(Parks + Recreation Blueprint for the Future:2021-2041)
highlighted the LLGC’s failing irrigation infrastructure and has a Mid-Term goal (5 to 10 years)to assess and implement a rehabilitation of
the irrigation and utilities at the course.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Laguna Lake Golf Course Irrigation Improvements
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 119 Financial Plan Page 342Page 862 of 994
Project Number Project Name
2001032
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000 1,900,000
Local Revenue Measure (Capital Outlay 401)100,000 1,900,000 - - - - - - - -
2001032 - Pismo Street Retaining Wall (Storm Recovery)
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Pismo Street Retaining Wall Adjacent to Vista Grande
Local Revenue Measure (Capital Outlay 401)100,000 1,900,000 - - - - - - - -
Since 2008,the hillslope along Pismo Street between Morro and Chorro has been deteriorating, resulting in installation of protective k-rail
barriers chain link fencing to prevent rockfall from injuring the public.In December 2021,additional failures and dislodging of boulders
occurred, necessitating a geotechnical consultant to evaluate the slope. These damages were further exacerbated in the Winter 2023 storm
events, and since then design of a wall to retain the slope and protect the property above have been under design.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Pismo Street Retaining Wall (Storm Recovery)
Infrastructure and Sustainable Transportation
Maintenance
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 120 Financial Plan Page 343Page 863 of 994
Project Number Project Name
2001033
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 250,000 3,000,000
State or Federal Grant (Transit 621)250,000 - 3,000,000 - - - - - - -
2001033 - Downtown Transit Center Rehabilitation
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Downtown Transit Center Rehabilitation
State or Federal Grant (Transit 621)250,000 - 3,000,000 - - - - - - -
This project will rehabilitate the existing Downtown Transit Center that opened for operations in 2002.The project scope includes the
removal and replacement of the existing mission style structures, demolition of concrete, the addition of new passenger bus shelters and
seating, digital displays and smart bus stop signs, possible conduit for future opportunity charging, expansion of bus bays to accommodate
expansion of services, ADA improvements, and security cameras.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Downtown Transit Center Rehabilitation
Infrastructure and Sustainable Transportation
Transportation
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 121 Financial Plan Page 344Page 864 of 994
Project Number Project Name
2001034
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 250,000 750,000
Local Revenue Measure (Capital Outlay 401)- - - - 250,000 750,000 - - - -
2001034 - Police Range Facility Improvements and Rehabilitation
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Police Range Facility Improvements and Rehabilitation
Local Revenue Measure (Capital Outlay 401)- - - - 250,000 750,000 - - - -
The proposed project is to address improvements at the current range facility to meet current needs for firearms safety qualifications and
defensive tactics. Both interior and exterior areas are in need of rehabilitation,including power and lighting in the obstacle course area,
removing unstable ground areas and installing a durable surface. Perimeter fencing is dilapidated and needs replacing.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Police Range Facility Improvements and Rehabilitation
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 122 Financial Plan Page 345Page 865 of 994
Project Number Project Name
2001035
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 200,000
Local Revenue Measure (Capital Outlay 401)- - - - - - - - - 200,000
2001035 - Emily Street Extension
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Emily Street Extension
Local Revenue Measure (Capital Outlay 401)- - - - - - - - - 200,000
This project will extend roadway and curb, gutter,and sidewalk to the railroad right of way from its existing limits.It will also create a bike
and pedestrian pathway connection to the end of High Street and the railroad station parking lot through UPRR right of way.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Emily Street Extension
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 123 Financial Plan Page 346Page 866 of 994
Project Number Project Name
2001049
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 50,000 50,000 2,000,000
Sewer Fund (602)- - - - - 50,000 50,000 - - 2,000,000
2001049 - WRRF Major Equipment Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
WRRF Major Equipment Maintenance
Sewer Fund (602)- - - - - 50,000 50,000 - - 2,000,000
Major maintenance of the Water Resource Reclamation Facility (WRRF) includes ongoing upkeep of treatment process systems, pumps,
blowers, electrical and control systems,and related infrastructure necessary for a reliable and compliant wastewater treatment operation.As
the WRRF is currently undergoing a major upgrade,significant maintenance activities are not expected in the near term. However,planning
for long-term maintenance in the outyears of the Financial Plan is essential to ensure continued regulatory compliance, operational
reliability, and cost predictability.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
WRRF Major Equipment Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 124 Financial Plan Page 347Page 867 of 994
Project Number Project Name
2001039
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 145,000
Sewer Fund (602)- - 145,000 - - - - - - -
2001039 - Sewer Main Replacement: Broad, Murray, and Chorro
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Sewer Main Replacement: Broad, Murray, and Chorro
Sewer Fund (602)- - 145,000 - - - - - - -
The City’s wastewater collection system includes approximately 140 miles of sewer lines and related operational equipment. Some pipes are
over 100 years old, and are undersized. Maintenance requirements increase dramatically as pipeline and equipment approach the end of
their useful life.Pipeline and operational equipment require ongoing maintenance and condition assessment to prioritize periodic
replacement, ensure proper function,and prolong service life. The objective of this project is to replace clay sewer pipes from 1968 located
near Murray Street and along the creek parallel to Chorro Street that has shown high inflow or infiltration flows based on recorded
surcharges,and high recorded flow rates during major storm events. The first phase of this project will look at design parameters with the
objective of replacing the sewer main with new plastic pipe using open-trench construction,pipe bursting, slip-line,or cured in place
rehabilitation methods.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Main Replacement: Broad, Murray, and Chorro
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 125 Financial Plan Page 348Page 868 of 994
Project Number Project Name
2001040
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000
Water Fund (601)100,000 - - - - - - - - -
2001040 - Waterline Replacement: Chorro - Highland to Meinecke 24-
inch Pipeline Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Waterline Replacement: Chorro Street From Highland to Meinecke
Water Fund (601)100,000 - - - - - - - - -
The water transmission pipeline along Chorro Street from Highland to Meinecke is scheduled for replacement by the Water Master Plan.
Installed in 1953 using concrete cylinder pipe (CCP)and cast-iron materials, the pipeline does not meet current seismic standards and
needs replacement within the next 5 years. The existing 18-inch CCP will be replaced with a new 24-inch seismic restrained ductile iron pipe
for the distribution of treated water into the Foothill and Downtown service areas. The new alignment will follow Environmental Protection
Agency (EPA)-recommended design guidelines for “lifeline services” providing reliable water resources during catastrophic events. This
project will allow bypass pumping opportunities for future pipeline replacement projects and future interconnections between the two major
pressure zones: High Pressure and the Downtown/Foothill Zone.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Waterline Replacement: Chorro - Highland to Meinecke 24-inch
Pipeline Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 126 Financial Plan Page 349Page 869 of 994
Project Number Project Name
2001041
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 480,000
Water Fund (601)480,000 - - - - - - - - -
2001041 - Water Treatment Plant - Filter Media Replacement and
Underdrain Repairs
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Filter Media Replacement and Underdrain Repairs
Water Fund (601)480,000 - - - - - - - - -
The ongoing maintenance of the facilities and equipment at the Water Treatment Plant is necessary to prolong the useful life of the facilities
and ensure staff’s ability to operate the plant and deliver potable water to the City of San Luis Obispo. The proposed project includes a study
phase to analyze the condition of the water filter media and associated undrain system. The study will develop a framework for the design
and construction of a new filter media of equal or greater performance, which is a required treatment process to meet State and Federal
regulations for drinking water standards.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water Treatment Plant - Filter Media Replacement and
Underdrain Repairs
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 127 Financial Plan Page 350Page 870 of 994
Project Number Project Name
2001042
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 2,750,000
Sewer Fund (602)- 2,750,000 - - - - - - - -
2001042 - Sewer-main Replacement: Chorro - Boysen to Rougeot
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Chorro - Boysen to Rougeot Sewer Pipeline Replacement
Sewer Fund (602)- 2,750,000 - - - - - - - -
The 2015 Wastewater Infrastructure Renewal Strategy (IRS or masterplan) identified sewer service areas with capacity constraints from
stormwater infiltrations into the sewer system.One of the capacity constrained areas (Area A)is located north of Foothill and west of Chorro,
and is currently undergoing sewer main improvements to remove existing clay sewer pipes with new fused plastic pipes using high density
polyethylene (HDPE). Other ongoing improvements to reduce capacity constraints include replacement of sewer laterals through lateral
rebate programs or as triggered by building permit submittals. Additionally, the collaboration with the 790 Foothill development identified the
opportunity to improve the conditions in Area A by transferring the sewer serving the project site and adjacent parcels from Area A to the
Area C sewer pipe network, which has available capacity. The proposed pipeline replacement project will expand on this initial point repair
completed by the development,and replace the existing 6-inch sewer main along Chorro Street with a larger pipe from Highland to
Meinecke.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer-main Replacement: Chorro - Boysen to Rougeot
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 128 Financial Plan Page 351Page 871 of 994
Project Number Project Name
2001043
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 45,000 45,000
Water Fund (601)- 45,000 - - 45,000 - - - - -
2001043 - Recycled Water Pump Station Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
RW Effluent Meter Replacement
Water Fund (601)- 45,000 - - - - - - - -
Recycled Water Pump Upgrade
Water Fund (601)- - - - 45,000 - - - - -
The recycled water pump station and storage tank was constructed within the Water Resource Recovery Facility (WRRF)in 2003 and is
need of maintenance work. The required maintenance includes asset replacement of existing pipe supports and pipe fittings that
experienced settlements due to pressure surges and minor corrosion problems. The project will correct the existing deficiencies with new
pipeline spools and re-coat the exterior of the pipe manifold to extend the life of the pump station infrastructure,and install new
programmable logic controller that will integrate with the plant’s telemetry system.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Recycled Water Pump Station Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 129 Financial Plan Page 352Page 872 of 994
Project Number Project Name
2001044
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 20,000
Water Fund (601)- - - - 20,000 - - - - -
2001044 - Recycled Water Storage Tank
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Recycled Water Storage Expansion Study
Water Fund (601)- - - - 20,000 - - - - -
The recycled water pump station and storage tank were constructed within the Water Resource Recovery Facility (WRRF)in 2003 and
needs additional storage capacity. The purpose and need for this project is to begin a study phase of the storage tank expansion. The
expansion opportunities may include incorporating stranded assets that could get repurposed into a recycled water tank,or looking for new
sites that could incorporate a tank and pipe transmission system that can address pressures and system demands. The study could include
preliminary design, land title research to evaluate site constraints, and property acquisitions.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Recycled Water Storage Tank
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 130 Financial Plan Page 353Page 873 of 994
Project Number Project Name
2001048
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 9,230,000
Water Fund (601)- - 9,230,000 - - - - - - -
2001048 - Waterline Replacement: Santa Rosa - Stenner Creek Road
to Highland 30-inch Pipeline
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Water Line Replacement: Santa Rosa - Stenner Creek
Water Fund (601)- - 9,230,000 - - - - - - -
The water transmission pipeline extending from the Water Treatment Plant to Santa Rosa Road is not constructed of standard material
types or sizes and if a leak occurs,it would be difficult to repair without putting many residents out of water service, triggering boil water
notices across the eastern side of the City. Installed in 1964 using concrete cylinder pipe (CCP) materials, the pipeline does not meet
current seismic standards and is needed for replacement within the next 5 years. The existing 27-inch CCP will be replaced with a new 30-
inch seismic restrained ductile iron pipe for the distribution of treated water into the Foothill and Downtown services areas. The new
alignment will follow Environmental Protection Agency (EPA)-recommended design guidelines for “lifeline services” providing reliable water
resources during catastrophic events.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Waterline Replacement: Santa Rosa - Stenner Creek Road to
Highland 30-inch Pipeline
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 131 Financial Plan Page 354Page 874 of 994
Project Number Project Name
2001050
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 400,000 80,000 80,000
Sewer Fund (602)400,000 - 80,000 - 80,000 - - - - -
2001050 - Sewer Lift Station Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Laguna Lift Station Pump Upgrade
Sewer Fund (602)400,000 - 80,000 - 80,000 - - - - -
Replacements of pumps, valves, fittings,pipe manifolds, flow meters, electrical components, telemetry,and related infrastructure are an
ongoing need for reliable wastewater lift stations. The purpose of this project is to categorize costs for major asset replacements needed at
lift stations to extend the life of the infrastructure without having to replace the entire facility. The project may include engineering reports,
updates to the computer hydraulic model, construction plans for lift station rehabilitation projects, construction management services,
coatings, pump maintenance, bypass pumping services, telemetry upgrades,electrical repairs, field testing of infrastructure,and early
purchase of materials that are now experiencing long lead times due to delays in supply chains.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Lift Station Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 132 Financial Plan Page 355Page 875 of 994
Project Number Project Name
2001051
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 300,000 1,300,000
Water Fund (601)- - - 300,000 1,300,000 - - - - -
2001051 - Source Water Strategic Plan
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Source Water Strategic Plan
Water Fund (601)- - - 300,000 1,300,000 - - - - -
With substantial completion of the WRRF’s Phase 1 Upgrade (SLO Water Plus)in 2023 and regulatory requirements for potable re-use, this
Source Water Strategic Plan is needed to look at possible roadmaps that can consider the preservation or expansion of the City’s Water
Portfolio. Phase 1 replaced WRRF’s aging infrastructure with a new membrane-bioreactor (MBR)and ultraviolet disinfection system, that
provides treatment credits that can be expanded into a future beneficial reuse program through direct or indirect potable systems. The
strategic plan will study restrictions of potable re-use on surface or groundwater programs,and develop a decision matrix for new projects
that may expand the City’s source water portfolio.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Source Water Strategic Plan
Infrastructure and Sustainable Transportation
Community Improvement
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 133 Financial Plan Page 356Page 876 of 994
Project Number Project Name
2001052
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 10,000 10,000 90,000 10,000 10,000
Water Fund (601)10,000 10,000 90,000 10,000 10,000 - - - - -
2001052 - Water Storage Tank Inspection and Cleaning
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Reservoir 1 Floating Cover
Water Fund (601)- - 45,000 - - - - - - -
Reservoir 2 Floating Cover
Water Fund (601)- - 45,000 - - - - - - -
Storage Tanks
Water Fund (601)10,000 10,000 - 10,000 10,000 - - - - -
Storage capacity of treated drinking water is an essential function of a water distribution system to provide adequate flows and pressures
throughout the community.In addition to water storage tanks at the Water Treatment Plant, there are nine water storage tanks located within
the City’s distribution system,and a few have been in operation since the early 1940s. Maintenance of water storage facilities is necessary
to prolong the useful life of these assets and ensures staff’s ability to operate the water system to State and Federal standards. This project
will fund inspection, cleaning, and disinfection cycles needed at water storage tanks.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water Storage Tank Inspection and Cleaning
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 134 Financial Plan Page 357Page 877 of 994
Project Number Project Name
2001053
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 50,000 50,000 50,000 50,000
Water Fund (601)- 50,000 50,000 50,000 50,000 - - - - -
2001053 - Waterline Abandonment & Connections
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Waterline Abandonment & Connections
Water Fund (601)- 50,000 50,000 50,000 50,000 - - - - -
Replacement of water distribution pipes, mainlines,and related infrastructure is an ongoing program for reliable water distribution and fire
protection. This waterline abandonment and connections project will address existing deficiencies of public water mains in a surgical manner
by eliminating publicly maintained lines that need to get consolidated into a new pressure zone,or eliminating distribution mains running
though backyard easements.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Waterline Abandonment & Connections
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 135 Financial Plan Page 358Page 878 of 994
Project Number Project Name
2001054
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 12,414,000 2,557,999 2,397,999 2,477,999 2,387,999
Water Fund (601)- - - - - 12,414,000 2,557,999 2,397,999 2,477,999 2,387,999
2001054 - Water - Major Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Water - Major Maintenance
Water Fund (601)- - - - - 12,414,000 2,557,999 2,397,999 2,477,999 2,387,999
Major maintenance of water distribution tanks, pumps, electrical systems, telemetry,and related infrastructure is an ongoing program
required for a reliable water distribution network. When new developments are completed, the demands for water services are tracked by
telemetry systems and used to calibrate the computer models that assess the priority of system maintenance, replacements,and capacity
needs. The purpose of this project is to forecast anticipated capital expenditures beyond the 5-year financial plan, and to provide stability
during the development of rate setting studies.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water - Major Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 136 Financial Plan Page 359Page 879 of 994
Project Number Project Name
2001055
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 150,000
Sewer Fund (602)150,000 - - - - - - - - -
2001055 - WRRF - Building Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Lab Admin HVAC
Sewer Fund (602)150,000 - - - - - - - - -
The WRRF has been in operation since the 1930’s with various levels of upgrades in 1964, 1992, and most recently in 2023.The staff
facilities includes: the laboratory, operations building, and the administration building,which have not been upgraded since their original
construction. This building maintenance category will provide asset replacement funds to renovate ancillary facilities and extend the life of
the facility. Current needs include replacement of the laboratory chemical vent,air circulation fans, HVAC system,and security upgrades to
the existing building entrances and doors.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
WRRF - Building Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 137 Financial Plan Page 360Page 880 of 994
Project Number Project Name
2001056
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 300,000
Water Fund (601)300,000 - - - - - - - - -
2001056 - Water Treatment Plant - Building Maintenance
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Roof replacement
Water Fund (601)300,000 - - - - - - - - -
The Water Treatment Plant has been in operation since the 1940’s with some facilities upgraded in 1963, 1994, and 2008.Additional
repairs, maintenance,and energy efficiency projects were completed between 2010 and 2023.The Building Maintenance Project will
provide asset replacement funds to repair roof and window leaks experienced in the administration building and replace the carpet on the
second floor of the building.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water Treatment Plant - Building Maintenance
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 138 Financial Plan Page 361Page 881 of 994
Project Number Project Name
2001057
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 2,500,000
Local Revenue Measure (Capital Outlay 401)2,500,000 - - - - - - - - -
2001057 - ATP - Higuera Complete Street Project
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
ATP - Higuera Complete Street
Local Revenue Measure (Capital Outlay 401)2,500,000 - - - - - - - - -
This project includes complete street and active transportation safety improvements along the Higuera corridor between Marsh Street and
Los Osos Valley Road, bikeway and pedestrian enhancements on Madonna Road between Higuera Street and the US 101 SB Ramps,and
neighborhood greenway improvements along Bridge Street/Corrida/Woodbridge Street east of Higuera. Improvements include buffered and
protected bike lanes, bicycle and pedestrian crossing improvements, hi-visibility crosswalks, ADA curb ramp upgrades,speed reduction
elements, and traffic signal upgrades.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
ATP - Higuera Complete Street Project
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 139 Financial Plan Page 362Page 882 of 994
Project Number Project Name
2001058
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 200,000 2,500,000
Local Revenue Measure (Capital Outlay 401)- 200,000 - 2,500,000 - - - - - -
2001058 - ATP - Foothill Boulevard Complete Street Project
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
ATP - Foothill Boulevard Complete Street Project (Planning and Design)
Local Revenue Measure (Capital Outlay 401)- 200,000 - - - - - - - -
ATP - Foothill Boulevard Complete Street Project (Construction)
Local Revenue Measure (Capital Outlay 401)- - - 2,500,000 - - - - - -
This project includes complete street and active transportation safety improvements along Foothill Boulevard between the western city limits
and California Boulevard, consistent with the Active Transportation Plan,Bishop Peak/Pacheco Elementary Safe Routes to School Plan and
recommendations from the City's Traffic Safety/Vision Zero planning.Improvements include buffered/protected bike lanes, pedestrian
crossing improvements, and speed reduction elements.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
ATP - Foothill Boulevard Complete Street Project
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 140 Financial Plan Page 363Page 883 of 994
Project Number
2001062
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 700,000 2,450,000
Local Revenue Measure (Capital Outlay 401)- - - - - - - 700,000 - 1,450,000
Orcutt Area Transportation Impact Fee (515)- - - - - - - - - 1,000,000
2001062 - ATP - Railroad Safety Trail (Orcutt to Tiburon) and Bullock
Culvert Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
ATP - Railroad Safety Trail (Orcutt to Tiburon) and Bullock Culvert
Replacement (Including Orcutt Road Railroad Crossing Upgrades)
Local Revenue Measure (Capital Outlay 401)- - - - - - - 700,000 - 1,450,000
Orcutt Area Transportation Impact Fee (515)- - - - - - - - - 1,000,000
Project Name
ATP - Railroad Safety Trail (Orcutt to Tiburon) and Bullock
Culvert Replacement
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
This project includes closing the existing gap in the Railroad Safety Trail within the Orcutt Area,extending the shared-use path parallel to
Bullock Lane between Tiburon Drive and Orcutt road.The project also includes reconstruction of the existing narrow culvert on Bullock Lane
to provide width for two auto lanes, a shared-use path on the west side and continuous sidewalks on the east side,and pedestrian and
bicycle safety improvements at the Bullock Lane/Orcutt Road intersection and adjacent at-grade rail crossing.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 141 Financial Plan Page 364Page 884 of 994
Project Number Project Name
2001063
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 6,200,000
State or Federal Grant (Capital Outlay 401)- 6,200,000 - - - - - - - -
2001063 - Broadband Plan
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Broadband Construction
State or Federal Grant (Capital Outlay 401)- 6,200,000 - - - - - - - -
Information Technology (IT) staff have lead an effort to identify areas in the City underserved by high-speed fiber technology, called
Broadband.This Broadband plan allowed the City to apply for and receive State funding to help serve residents lacking high speed internet.
The current project will install underground and overhead fiber line that a private Internet Service Provider can connect to and offer internet.
Future phases of this project will connect City facilities to Broadband and create a redundant City-wide loop.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Broadband Plan
Diversity Equity, and Inclusion
Community Improvement
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 142 Financial Plan Page 365Page 885 of 994
Project Number Project Name
2001067
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 20,000 200,000
Local Revenue Measure (Capital Outlay 401)20,000 200,000 - - - - - - - -
2001067 - Ramona Crossing Improvements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Ramona Crossing Improvements
Local Revenue Measure (Capital Outlay 401)20,000 200,000 - - - - - - - -
This project will investigate modifications to the crossing on Ramona, with the intent to construct improvements providing additional
pedestrian crossing comfort, if feasible within the existing road right-of-way and topographric constraints.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Ramona Crossing Improvements
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 143 Financial Plan Page 366Page 886 of 994
Project Number Project Name
2001070
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 2,800,000
Local Revenue Measure (Capital Outlay 401)- - - - 2,800,000 - - - - -
2001070 - ATP-South Broad Street Corridor
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
ATP-South Broad St Corridor
Local Revenue Measure (Capital Outlay 401)- - - - 2,800,000 - - - - -
This project includes complete street and safety improvements along Broad Street between South Street/Santa Barbara Avenue and the
southern city limits near Farmhouse Lane.Improvements will be guided by the recommendations of the City's Active Transportation Plan,
Traffic Safety/Vision Zero Plan,and 2014 South Broad Street Area Plan.Improvements are expected to include addition of new signalized
intersections, streetlighting, potential for buffered/protected bike lanes, landscaped medians, pedestrian crossing improvements and speed
reduction elements.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
ATP-South Broad Street Corridor
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 144 Financial Plan Page 367Page 887 of 994
Project Number Project Name
2001071
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000 2,183,315 1,985,933 3,501,238 1,856,156
Local Revenue Measure (Capital Outlay 401)100,000 2,183,315 - 1,985,933 3,501,238 1,856,156 - - - -
2001071 - Storm Response and Recovery
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Laguna Lake Golf Course Repairs Bridge Replacement (Storm
Response and Recovery)
Local Revenue Measure (Capital Outlay 401)- 600,000 - - - - - - - -
Mitigation Planting (Storm Response and Recovery)
Local Revenue Measure (Capital Outlay 401)100,000 1,583,315 - - - - - - - -
Mission Plaza Creek Sidewalk Repair
Local Revenue Measure (Capital Outlay 401)- - - 870,000 - - - - - -
SLO Creek Repairs at Elks Lodge
Local Revenue Measure (Capital Outlay 401)- - - 200,000 3,501,238 1,856,156 - - - -
Prefumo Creek Grade Structure
Local Revenue Measure (Capital Outlay 401)- - - 915,933 - - - - - -
The City of SLO was struck with multiple storm events from December 2022 through March 2023,which were a federally declared major
disaster. Staff are leading efforts to respond to the infrastructure damage caused by these events and mitigate future damage to the
maximum extent feasible.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Storm Response and Recovery
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 145 Financial Plan Page 368Page 888 of 994
Project Number Project Name
2001073
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 35,000 100,000
Sewer Fund (602)35,000 - - - 100,000 - - - - -
2001073 - Sewer Main Replacement: Oceanaire - Cayucos to Froom Rd
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Oceanaire - Cayucos to Froom Road
Sewer Fund (602)35,000 - - - - - - - - -
enaire - Laguna to Cayucos
Sewer Fund (602)- - - - 100,000 - - - - -
During the 2023 and 2024 storms, severe erosion was observed along Perfumo Creek,near Oceanaire Street,and across the alignment of
an existing 15-inch sewer main crossing the creek. This project is needed for the replacement of a clay sewer pipe dating back to 1958 that
requires high cleaning frequencies along backyard easements,has experienced structural failures due to root intrusions,and has shown
high infiltration flows rates during major storm events. The project will include a new creek crossing at a new location not susceptible to
creek flows or erosion,and eliminate the need to cross behind residential parcels by constructing the new sewer main along the recently
completed road and bridge on Froom Ranch Road south of Oceanaire.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Main Replacement: Oceanaire - Cayucos to Froom Rd
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 146 Financial Plan Page 369Page 889 of 994
Project Number Project Name
2001075
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,500,000
Parking Fund (611)1,500,000 - - - - - - - - -
2001075 - Parking Structure Safety Element R&D
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Parking Structure Safety Element Construction Fencing
Parking Fund (611)1,000,000 - - - - - - - - -
Parking Structure Safety Element Construction Cameras
Parking Fund (611)500,000 - - - - - - - - -
This project includes the installation of security fencing along the top perimeter of the existing parking garages,as well as installation of
security cameras throughout the garage structures.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Parking Structure Safety Element R&D
Infrastructure and Sustainable Transportation
Safety
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 147 Financial Plan Page 370Page 890 of 994
Project Number Project Name
2001076
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 150,000
Local Revenue Measure (Capital Outlay 401)150,000 - - - - - - - - -
2001076 - Roadway Barricade Enhancements
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Roadway Barricade Enhancements
Local Revenue Measure (Capital Outlay 401)150,000 - - - - - - - - -
This project will add different barricade and security enhancements throughout the downtown to increase pedestrian safety.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Roadway Barricade Enhancements
Infrastructure and Sustainable Transportation
Safety
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 148 Financial Plan Page 371Page 891 of 994
Project Number Project Name
2090742
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 750,000 250,000 525,000 75,000 750,000 1,000,000 1,000,000
Local Revenue Measure (Capital Outlay 401)- 750,000 250,000 525,000 75,000 750,000 - 1,000,000 - 1,000,000
2090742 - Storm Drains
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Drainage Infrastructure Replacement
Local Revenue Measure (Capital Outlay 401)- 750,000 - 450,000 - 750,000 - 1,000,000 - 1,000,000
Storm Drain Long-Range Plan
Local Revenue Measure (Capital Outlay 401)- - 100,000 - - - - - - -
Trash Capture
Local Revenue Measure (Capital Outlay 401)- - 150,000 75,000 75,000 - - - - -
This annual asset maintenance project addresses major maintenance and replacement of pipes, culverts,and constructed drainage
channels to provide increased flood protection and reduced likelihood of loss of property.Budget is used to address high priority
maintenance and repair of pipes and culverts past their design life and at risk of failure, as well as emergency repairs.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Storm Drains
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 149 Financial Plan Page 372Page 892 of 994
Project Number Project Name
2091219
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 2,000,000
Sewer Fund (602)2,000,000 - - - - - - - - -
2091219 - WRRF Upgrade
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
WRRF Facility Upgrade Construction
Sewer Fund (602)2,000,000 - - - - - - - - -
The City’s Water Resource Recovery Facility (WRRF) must be upgraded to comply with stricter discharge limits required by the Central
Coast Water Board (CCWB),to increase capacity to serve the City’s population at General Plan build out,and to replace existing aged
facilities that have reached the end of their service life. The draft 2015 WRRF Facilities Plan identifies the related upgrades and associated
costs. Stricter discharge limits will require new treatment processes as well as changes to current processes at the WRRF to remove
nutrients and disinfection by-products prior to releasing environmental water to San Luis Obispo Creek. These limits are required to meet
the CCWB’s Basin Plan for inland waterbodies. The Regional Water Quality Control Board adopted a revised National Pollutant Discharge
Elimination System Permit with stricter discharge requirements that went into effect December 1, 2014 and requires the City to meet these
new standards. The WRRF’s capacity will be increased from its current 5.1 million gallons per day (MGD)to approximately 5.4 MGD to meet
the projected growth for the next 20 years while several aged or obsolete processes will require upgrades or removal. This project will also
maximize recycled water production and include much needed upgrades to buildings and communication infrastructure.All aspects of the
upgrade will consider a triple bottom line approach to ensure the facility becomes a valuable community asset.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
WRRF Upgrade
Infrastructure and Sustainable Transportation
Public Facility
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 150 Financial Plan Page 373Page 893 of 994
Project Number Project Name
2091224
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 400,000
Sewer Fund (602)- - - - 400,000 - - - - -
2091224 - Sewer Lift Station Replacement - Foothill
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Foothill Sewer Lift Station Replacement
Sewer Fund (602)- - - - 400,000 - - - - -
Foothill Lift Station is the oldest in the City’s wastewater collection system and is in a location with limited vehicle access for maintenance.
This station is over 50 years old and is operating beyond its life expectancy. The equipment was originally installed in 1962 to serve the
Broad Street and Orcutt area, but was removed and warehoused, then reconfigured and installed in its present location in 1986.The sump
pump floor was repaired in 1995 to address external corrosions,and in 2013 the force-main failed and repaired to extend the life of the
facility. Replacement of the lift station has been prioritized with the other necessary system components.It is recommended that the station
be relocated approximately 500 feet west of its current location to serve future development. Relocating the station would require an addition
of 500 feet of gravity, a new force-main, easement acquisition, and installation of modern control panels and telemetry systems.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Lift Station Replacement - Foothill
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 151 Financial Plan Page 374Page 894 of 994
Project Number
2091252
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 7,346,479 3,500,000 30,488,630
Capital Outlay (Infrastructure Invest CIP 405)4,750,000 3,500,000 11,158,406 - - - - - - -
Local Revenue Measure (Capital Outlay 401)2,267,551 - 3,000,000 - - - - - - -
State or Federal Grant (Capital Outlay 401)2,065,000 - 16,330,224 - - - - - - -
Transportation Development Impact Fee (507)(1,736,073) - - - - - - - - -
2091252 - Prado Road Bridge Widening
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Prado Road Bridge & Road Widening
Capital Outlay (Infrastructure Invest CIP 405)2,750,000 - - - - - - - - -
Local Revenue Measure (Capital Outlay 401)2,267,551 - 3,000,000 - - - - - - -
State or Federal Grant (Capital Outlay 401)2,065,000 - - - - - - - - -
Capital Outlay (Infrastructure Invest CIP 405)2,000,000 3,500,000 11,158,406 - - - - - - -
Transportation Development Impact Fee (507)(1,736,073) - - - - - - - - -
State or Federal Grant (Capital Outlay 401)- - 16,330,224 - - - - - - -
Project Name
Prado Road Bridge Widening
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
The bridge over San Luis Obispo Creek at Prado Road is functionally obsolete, structurally deficient,and can no longer accommodate the
City’s multi-modal needs. This project proposes to replace the bridge with a wider one while armoring San Luis Obispo Creek to maximize its
hydraulic capacity. Additionally, the intersection at Prado and South Higuera will be widened with protective features for bicycles and
pedestrians to operate in conjunction with the widened bridge.All overhead utilities in the area will be undergrounded to provide a more
aesthetic and resilient corridor.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 152 Financial Plan Page 375Page 895 of 994
Project Number Project Name
2091368
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 500,000 9,250,000
Water Fund (601)- 500,000 - - 9,250,000 - - - - -
2091368 - T-3 Water Storage Tank Replacement - High Pressure Zone
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Reservoir 2 Replacement
Water Fund (601)- 500,000 - - 9,250,000 - - - - -
The City currently operates two potable reservoirs (No.1 and No.2) that were constructed in the late 1960’s. Reservoir #2 is a 7.44 million-
gallon (MG) reservoir equipped with new floating covers installed in 2024 to extend the life of the storage tank but is deficient in meeting new
building codes. Because the reservoir is one big basin used as a storage tank, the entire water volume must be taken out-of-service during
maintenance and inspections. The water distribution hydraulic model identified opportunities to consolidate water distribution zones to
improve operations, reduce pumping needs, eliminate tanks and pump stations that would otherwise require replacement, improve fire flow,
and improve available fire storage. Replacement of Reservoir #2 with a new High-Pressure Zone (HPZ) water storage tank will include
construction of two new 2.5-MG above-ground tanks at the existing reservoir site or equivalent elevation. This will provide critical
redundancy and allow for tank maintenance without service interruption.It will also be designed to increase water mixing in the reservoir,
which will in turn lessen the overall age of water.Older water age contributes to disinfection by-products, a regulated substance which may
be harmful to human health. The study phase will research constructability and identify funding options,and begin property acquisition,
preliminary designs, and environmental clearances needed to secure State or Federal funding.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
T-3 Water Storage Tank Replacement - High Pressure Zone
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 153 Financial Plan Page 376Page 896 of 994
Project Number Project Name
2091369
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 3,645,000
Sewer Fund (602)- - - 3,645,000 - - - - - -
2091369 - Sewer Lift Station Replacement - Airport
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Airport Lift Station
Sewer Fund (602)- - - 3,645,000 - - - - - -
The Airport Lift Station is located on Broad Street near the intersection of Fiero Lane.This station is a Smith and Loveless dry/wet well
design.It operates with two-240 gpm, 5 horsepower pumps and 840 feet of existing eight-inch force main and was originally constructed by
San Luis Obispo County in 1968;the City took over its operation and maintenance in 2000.Due to age, poor structural conditions,and
exterior corrosion, the station is operating beyond its life expectancy. The replacement lift station will be sited to accommodate future
development of the Airport Area Specific Plan,which will include additional gravity sewers and a new sewer force main. Efforts will be made
to look for alternative solutions to eliminate the need for a longer forcemain, which may require additional gravity systems, easement and
property acquisitions through the recent Fiero Annexation completed in 2021.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Lift Station Replacement - Airport
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 154 Financial Plan Page 377Page 897 of 994
Project Number
2091503
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 500,000 3,650,000
Local Revenue Measure (Capital Outlay 401)- 2,250,000 - - - - - - - -
San Luis Ranch Transportation Fee (514)500,000 1,400,000 - - - - - - - -
2091503 - California & Taft Roundabout
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
California & Taft Roundabout
San Luis Ranch Transportation Fee (514)500,000 1,400,000 - - - - - - - -
Local Revenue Measure (Capital Outlay 401)- 2,250,000 - - - - - - - -
Project Name
California & Taft Roundabout
Infrastructure and Sustainable Transportation
Transportation
Asset Replacement
Project Description
This project includes installation of a roundabout at the intersection of California & Taft, which improves traffic safety and congestion for all
road users. This project also improves pedestrian and bicycle connectivity to the newly-constructed segment of the Railroad Safety Trail on
the west side of California Boulevard.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 155 Financial Plan Page 378Page 898 of 994
Project Number Project Name
2091506
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 2,250,000
Water Fund (601)2,250,000 - - - - - - - - -
2091506 - Groundwater Well Development Program
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Construct Extraction and Treatment Wells
Water Fund (601)2,000,000 - - - - - - - - -
Construct Monitoring Wells
Water Fund (601)250,000 - - - - - - - - -
The City of San Luis Obispo secured grant funds for cleanup and monitoring efforts of groundwater contamination within the City’s basin
caused by tetrachloroethylene contamination, also known as Perchloroethylene (PCE). PCE is a chemical that is typically associated with
dry cleaners, textile operations,and metal degreasing activities. Local groundwater quality sampling has documented areas of the San Luis
Obispo Valley Groundwater Basin underlying the City that have localized groundwater contamination from PCE. The origin of the
contamination remains unknown; however,it is not believed to be from a facility owned by the City of San Luis Obispo. The purpose of this
project is extract the groundwater and remediate the basin through a filtering process that meets State and Federal regulations. Use of
available groundwater resources would improve resiliency in the City’s water supply portfolio,and based on estimates published in the San
Luis Obispo Valley Basin Groundwater Sustainability Plan,the City anticipates about 700-acre-feet of groundwater is available for use each
year. The City does not currently use groundwater as a drinking water source but considers groundwater as a valuable water resource that
will help the City meet its future water supply and resiliency goals.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Groundwater Well Development Program
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 156 Financial Plan Page 379Page 899 of 994
Project Number
2091613
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total (5,017,551) 2,000,000 2,000,000 122,604,336 3,104,336 4,604,336 4,604,336 4,604,336 4,604,336
Capital Outlay (Infrastructure Invest CIP 405)(2,750,000) - - - - - - - - -
Debt Financed (Capital Outlay 401)- - - - 75,000,000 - - - - -
Local Revenue Measure (Capital Outlay 401)(2,267,551) - - - 1,604,336 3,104,336 4,604,336 4,604,336 4,604,336 4,604,336
San Luis Ranch Cash (Capital Outlay 401)- - 2,000,000 2,000,000 11,000,000 - - - - -
SLOCOG Grant (Capital Outlay 401)- - - - 10,000,000 - - - - -
State or Federal Grant (Capital Outlay 401)- - - - 25,000,000 - - - - -
2091613 - Prado Road Interchange
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Construction Phase Prado Interchange
San Luis Ranch Cash (Capital Outlay 401)- - 2,000,000 2,000,000 11,000,000 - - - - -
Local Revenue Measure (Capital Outlay 401)(2,267,551) - - - - - - - - -
Capital Outlay (Infrastructure Invest CIP 405)(2,750,000) - - - - - - - - -
SLOCOG Grant (Capital Outlay 401)- - - - 10,000,000 - - - - -
State or Federal Grant (Capital Outlay 401)- - - - 25,000,000 - - - - -
Debt Financed (Capital Outlay 401)- - - - 75,000,000 - - - - -
Prado Interchange Debt Repayment
Local Revenue Measure (Capital Outlay 401)- - - - 1,604,336 3,104,336 4,604,336 4,604,336 4,604,336 4,604,336
Project Name
Prado Road Interchange
Infrastructure and Sustainable Transportation
Transportation
New Asset
Project Description
The existing interchange at Prado Road is at grade and cannot accommodate development needs within the City and region.Prado road will
be extended across Hwy 101, and the North Bound on and off ramps will also be added to this raised interchange. Elks Lane will be re-
routed and form a new intersection with the driveway to the City Corporation Yard and Water Resource Recovery Facility. Corporation Yard
assets will be re-organized to allow the interchange to be constructed.Prado Road will also be widened from Elks Lane to the Prado Creek
Bridge. Grant Funding will be pursued during future design phases to help fund construction costs to the maximum extent possible.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 157 Financial Plan Page 380Page 900 of 994
Project Number
2091633
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 100,000 1,000,000
Local Revenue Measure (Capital Outlay 401)- 50,000 - 500,000 - - - - - -
Sewer Fund (602)- 25,000 - 250,000 - - - - - -
Water Fund (601)- 25,000 - 250,000 - - - - - -
2091633 - Corp Yard Storage Stalls
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Corp Yard Material Storage Stalls
Sewer Fund (602)- 25,000 - 250,000 - - - - - -
Water Fund (601)- 25,000 - 250,000 - - - - - -
Local Revenue Measure (Capital Outlay 401)- 50,000 - 500,000 - - - - - -
Project Name
Corp Yard Storage Stalls
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
In order to comply with the City’s Phase II Small MS4 Permit (Section E.11 - Pollution Prevention/Good Housekeeping for Permittee
Operations Program), material storage stalls must be covered in order to prevent stormwater transfer of the various materials stored in the
stalls such as sand, dirt, street sweeping debris,and cold patch, which can be toxic to aquatic life. This project demos the existing material
stalls at the Corp Yard and rebuilds them to provide a vaulted root and backwall with an option to install solar panels on the roofing.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 158 Financial Plan Page 381Page 901 of 994
Project Number Project Name
2091634
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 40,000 150,000
Local Revenue Measure (Capital Outlay 401)40,000 150,000 - - - - - - - -
2091634 - Fire Station 1 Wash Area
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Fire Station 1 Vehicle Wash Area
Local Revenue Measure (Capital Outlay 401)40,000 150,000 - - - - - - - -
This project is driven by stormwater requirements.The infrastructure being installed will support compliance with the needed stormwater
compliance standards.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Fire Station 1 Wash Area
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 159 Financial Plan Page 382Page 902 of 994
Project Number Project Name
2091639
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 260,000
Sewer Fund (602)- 260,000 - - - - - - - -
2091639 - Sewer Main Replacement: Chorro – Meinecke to Murray
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Sewer Main Replacement: Chorro – Meinecke to Murray
Sewer Fund (602)- 260,000 - - - - - - - -
The City’s wastewater collection system includes approximately 140 miles of sewer mains. Some pipes are over 100 years old, and are
undersized to handle the current flow rates. Maintenance needs increase dramatically as pipelines reach their flow capacities,or when they
approach the end of their useful life.Pipelines in the public wastewater collection system are inspected using specialized video equipment
that will prioritize periodic cleaning frequencies or recommend a complete replacement. Based on the assessment, this project is needed for
the replacement of sewer mains dating back to 1949.The sewer mains run along backyard easements and have shown high infiltration flows
rates during major storm events, which continue to exceed the flow capacity of the original design.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer Main Replacement: Chorro – Meinecke to Murray
Infrastructure and Sustainable Transportation
Maintenance
Asset Maintenance
Project Description
2025-27 CIP Project Detail Sheets
Page 160 Financial Plan Page 383Page 903 of 994
Project Number Project Name
2091640
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 6,030,000 3,240,000 5,980,000 2,900,000 4,997,840
Sewer Fund (602)- - - - - 6,030,000 3,240,000 5,980,000 2,900,000 4,997,840
2091640 - Sewer - Pipeline Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Sewer - Pipeline Replacement
Sewer Fund (602)- - - - - 6,030,000 3,240,000 5,980,000 2,900,000 4,997,840
The 2015 Wastewater Infrastructure Renewal Strategy (IRS or masterplan) identified sewer service areas with capacity constraints from
stormwater infiltrations into the sewer piping system. Replacement of sewer pipelines, and related infrastructure is an ongoing program
required for a reliable wastewater collection system. When new developments are completed, the demands for sewer capacities are tracked
by telemetry systems and are used to calibrate the computer models that assess the priority of system maintenance, replacements,and
capacity needs. The purpose of this project is to forecast anticipated capital expenditures beyond the financial plan, and to provide stability
during the development of rate setting studies.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Sewer - Pipeline Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 161 Financial Plan Page 384Page 904 of 994
Project Number Project Name
2091734
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 54,800 82,000
Water Fund (601)54,800 82,000 - - - - - - - -
2091734 - Water Treatment Plant - Water Meter Replacement
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Effluent Meter Replacement
Water Fund (601)- 32,000 - - - - - - - -
Salinas Water Meter
Water Fund (601)50,000 50,000 - - - - - - - -
Drying Bed Meters
Water Fund (601)4,800 - - - - - - - - -
This project will install new water meters that track water resources coming in and out of the Water Treatment Plant to improve the
accounting of volumes and flows impacting the water distributions system during water loss audits.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Water Treatment Plant - Water Meter Replacement
Infrastructure and Sustainable Transportation
Maintenance
Asset Replacement
Project Description
2025-27 CIP Project Detail Sheets
Page 162 Financial Plan Page 385Page 905 of 994
Project Number
2099110
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 500,000 824,000 800,000 800,000
Capital Outlay (Capital Outlay 401)- - - - - 24,207 - - - -
Local Revenue Measure (Capital Outlay 401)- - - 500,000 - 799,793 - 800,000 - 800,000
2099110 - Laguna Lake Dredging
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Laguna Lake Dredging
Local Revenue Measure (Capital Outlay 401)- - - 500,000 - 799,793 - 800,000 - 800,000
Capital Outlay (Capital Outlay 401)- - - - - 24,207 - - - -
Project Name
Laguna Lake Dredging
Infrastructure and Sustainable Transportation
Community Improvement
Asset Maintenance
Project Description
The Laguna Lake Nature Reserve is 344-acres of City owned land.Laguna Lake is a naturally occurring water body although the lake and
surrounding watershed have been modified including the rerouting of Prefumo Creek into Laguna Lake in the 1960’s. This rerouting of
Prefumo Creek has increased sediment deposits into the lake, and this project will dredge excess sediment from the lake bed.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 163 Financial Plan Page 386Page 906 of 994
Project Number Project Name
2099837
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Local Revenue Measure (Capital Outlay 401)150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
2099837 - Open Space Acquisition
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Open Space Acquisition
Local Revenue Measure (Capital Outlay 401)150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
The City continues to actively pursue land purchases and conservation easements to enhance the Greenbelt around the City, which protects
watersheds and maintains habitat connectivity. Funding for this project is matched by grant funding to implement open space acquisition.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
Open Space Acquisition
Infrastructure and Sustainable Transportation
Community Improvement
New Asset
Project Description
2025-27 CIP Project Detail Sheets
Page 164 Financial Plan Page 387Page 907 of 994
Project Number
n/a
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 1,009,990 500,000 1,288,622 1,000,000
Capital Outlay (Capital Outlay 401)- - - - - - 485,433 - 1,288,622 1,000,000
Local Revenue Measure (Capital Outlay 401)- - - - - - 524,557 500,000 - -
IIF Public Safety Contribution
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
IIF for Future Public Safety Projects
Capital Outlay (Capital Outlay 401)- - - - - - 485,433 - 1,288,622 1,000,000
Local Revenue Measure (Capital Outlay 401)- - - - - - 524,557 500,000 - -
Project Name
IIF Public Safety Contribution
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Safety
Asset Replacement
Project Description
This funding serves as a placeholder to the Infrastructure Investment Fund (IIF)in anticipation of future costs related to the development of
a new Public Safety Center and/or proposed Fire Station 5.While the specific scope and timeline of these projects remain uncertain,it is
anticipated that significant investment may be required in the coming years for activities such as entitlement work,land acquisition,
preliminary design, environmental review,or other pre-construction needs. Allocating funding in the outyears allows the City to remain
flexible and responsive as more information becomes available and planning efforts progress.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
2025-27 CIP Project Detail Sheets
Page 165 Financial Plan Page 388Page 908 of 994
Project Number Project Name
n/a
Major City Goal:
Project Classification:
Project Type:
Total Project Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
Total 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Local Revenue Measure (Capital Outlay 401)4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
CIP Reserve
Project Tasks 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35
CIP Reserve
Local Revenue Measure (Capital Outlay 401)4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
In accordance with city policy, city shall maintain 20% of LRM funding in reserve.
2025-2027 Financial Plan Outyears
2025-2027 Financial Plan Outyears
CIP Reserve
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Reserve
Reserve
Project Description
2025-27 CIP Project Detail Sheets
Page 166 Financial Plan Page 389Page 909 of 994
REFERENCE MATERIAL
Financial Plan Page 390 Page 910 of 994
REFERENCE MATERIAL
Basis of Budgeting and Accounting
Basis of Budgeting
Budgetary basis refers to the basis of accounting used to estimate financing sources and uses in the
budget. The City prepares its budget for each fund in accordance with its respective basis of accounting.
The City prepares a two‐year Financial Plan and appropriates a one‐year budget. The City Council
approves the appropriation for governmental funds and business activities (enterprise funds).
Basis of Accounting
In accordance with generally accepted accounting principles (GAAP), the City’s financial reporting
system is organized on the fund basis consisting of three major fund types ‐ governmental, proprietary,
and fiduciary. The City’s various funds have been established in order to segregate and identify those
financial transactions and resources associated with providing specific activities or programs in
conformance with special regulations, restrictions, or limitations.
Governmental funds are reported using the current financial resources measurement focus and
the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable
and available. Expenditures generally are recorded when a liability is incurred; however, debt service
expenditures, as well as expenditures related to compensated absences and claims and judgments, are
recorded only when payment is due.
Proprietary (Enterprise) funds are accounted for on the flow of economic resources
measurement focus and use the accrual basis of accounting. Under this method, revenues are recorded
when earned and expenses are recorded at the time liabilities are incurred. The only type of proprietary
funds that the City uses are enterprise funds for water, sewer, parking, and transit services. Within this
document, they are reported under business activities.
Fiduciary funds. The City has established fiduciary funds, which are used to account for funds held
by the City as an agent for private individuals, organizations or other government agencies. Unlike other
types of funds, fiduciary funds only report assets and liabilities, thus they do not have a measurement
focus since they do not report operating activity. However, fiduciary funds do use the accrual basis of
accounting to recognize receivables and payables.
Internal Service fund. The City created an internal service fund to account for the resources
needed to pay for liability, workers compensation, and other benefit‐related costs. Internal service funds
typically assess a fee or seek reimbursement for the amounts that are expended and are not expected to
accumulate fund reserves unless needed for a future payment.
Financial Plan Page 391 Page 911 of 994
REFERENCE MATERIAL
CalPERS Pension Obligations
Background
Along with 3,000 other cities and local agencies, the City of San Luis Obispo contracts with the California
Public Employees Retirement System (CalPERS) for its “defined benefit” retirement plan, which covers
all regular employees (and temporary employees when required by State law). In 2012, the City
proactively negotiated a lower second tier retirement benefit for employees hired after CalPERS
contracts were amended. In addition, the Public Employee Pension Reform Act (AB 340) became
effective in January 2013 and created the third, and even lower, tier retirement benefit. Under this
program, employees who are considered new to the CalPERS retirement program are enrolled under the
new law. Currently, 72% of all participating City employees are enrolled in the lower retirement tiers.
Benefit Tiers
Employee Group Tier 1 Tier 2 Tier 3 ‐ PEPRA
Sworn Public Safety 3% at age 50 Police – 2% at age 50
Fire – 3 % at age 55
2.7 % at age 57
Non‐Sworn Employees 2.7% at age 55 2% at age 60 2% at age 62
CalPERS establishes the annual employer contribution rate that is charged against the City’s payroll costs
for eligible employees. The annual contribution rate is comprised of the following components:
1.Normal Cost, which is the amount needed to fund benefits earned by active employees in the
upcoming year.
2.Unfunded liability required contribution, which is the amount charged to pay down the pool’s
unfunded liability.
Each October, CalPERS provides an actuarial valuation report for each benefit plan that updates certain
values to reflect changes in plan activity since the previous valuation. These changes include but are not
limited to:
The difference between the expected rate of return and the actual rate realized.
Changes in the number of plan members who retire each year.
Changes in the number of new plan members.
Changes in the annual payroll provided to existing members of the plan.
The actuarial valuations also provide new information on the variables associated with maintaining the
plan, such as the amount of the unfunded liability and the annual Employer Contribution rate, which
represents the amount that the City is required to pay for every dollar of eligible payroll, beginning the
following fiscal year. The information used for this report is taken from the latest valuation report that
was issued for the year ending June 30, 2023.
CalPERS is a separate and distinct legal entity from the City and serves as an independent fiduciary in
managing the City’s retirement plan assets.
Financial Plan Page 392 Page 912 of 994
REFERENCE MATERIAL
CalPERS Employer Contributions
CalPERS Employer Cost Trends
The following summarizes CalPERS employer contributions since 2011‐12.
In July 2024, CalPERS reported a 9.3% net return on investments for the 12‐month period that ended
June 30, 2024. Under the current provisions of the CalPERS Asset Liability Management process, returns
that exceed the established 6.8% discount rate require the Board of Administration to review whether
to lower the rate for future years. Lowering the discount rate would have the immediate effect of a
lower funded ratio and higher normal cost for the City. Fortunately, the target rate remains unchanged
at 6.8% and the City should benefit from the 9.3% FY 2023‐24 returns with lower unfunded liability
contributions in FY 2026‐27.
Unfunded Liabilities
In 2018, City Council adopted a Fiscal Health Response Plan (FHRP) to help address the City’s unfunded
liabilities. One component of the FHRP included making additional discretionary payments (ADPs) to
CalPERS. To date, the City has made a total of $22.3 million in ADPs to paydown its pension liability.
In March 2023, staff engaged with Foster & Foster, an independent national actuarial consulting firm, to
perform a review of the City’s progress in paying down unfunded liabilities. Based on the Foster & Foster
actuarial report, the City’s commitment to paying down its pension debt by making additional ADPs has
helped to make progress on improving the plan’s overall funded status. Feedback provided by the City’s
independent Actuary is that the City is taking appropriate action to make progress in paying down the
unfunded pension liabilities. A negative investment return of ‐7.5% in FY 2021‐22 provides a good
reminder that the City’s ability to address unfunded liabilities is heavily impacted by factors outside of
the City’s control. The primary recommended strategy coming out of the Foster & Foster report is to
continue to make required and Additional Discretionary Payments; the City Council adopted Fiscal
Policies prioritize ADPs and the City assumes that at least the first $2.0 million of unassigned fund
balance will be used to make Additional Discretionary Payments annually.
Employer Retirement Contributions
Fiscal Year Safety Non‐Safety Total
2011‐12 $4,202,200 $4,226,700 $8,428,900
2012‐13 $4,418,518 $4,347,255 $8,765,773
2013‐14 $4,152,103 $4,528,325 $8,680,428
2014‐15 $4,607,331 $5,027,328 $9,634,659
2015‐16 $5,885,722 $5,824,217 $11,709,939
2016‐17 $6,299,915 $6,776,945 $13,076,860
2017‐18 $5,910,345 $6,693,987 $12,604,332
2018‐19 $8,348,780 $9,361,882 $17,710,662
2019‐20 $7,167,638 $7,709,918 $14,877,556
2020‐21 $7,631,620 $8,069,806 $15,701,426
2021‐22 $12,756,585 $15,923,929 $28,680,514
2022‐23 $9,721,641 $11,050,124 $20,771,765
2023‐24 $10,004,005 $11,022,370 $21,026,375
Financial Plan Page 393 Page 913 of 994
REFERENCE MATERIAL
Current CalPERS Employer Contribution Rates
CalPERS has published the employer rates for 2025‐26 as well as projected rates for the following year,
as shown below. These contribution amounts do not reflect any employee cost sharing contributions,
and for many plans, the actual cost to the City is lower. While CalPERS has been able to create separate
rates for each of the Safety Plan Benefit Tiers, they have chosen to create a blended rate for all three
Miscellaneous retirement benefit tiers. The table below is based on the June 30, 2023 valuation date,
which is the latest available valuation.
CalPERS Employer Rates
Retirement Tier 2025‐26 2026‐27 Projection
Miscellaneous 9.74% 9.6%
Safety Tier I 29.35% 29.4%
Safety Police Tier II 21.98% 22.0%
Safety Police Tier III 14.96% 15.0%
Safety Fire Tier II 25.02% 25.0%
Safety Fire Tier III 14.96% 15.0%
In addition to the rate for the normal cost, CalPERS requires a fixed annual amount to pay down the
unfunded liability. The June 30, 2023 valuation provides the amount for 2025‐26 and a projection for
2026‐27 as shown below.
Unfunded Liability Payments
Employer Payment 2025‐26 2026‐27 Projection
Miscellaneous $8,620,133 $9,486,000
Safety $7,950,675 $8,702,000
Employee Contribution Rates
Employees are making contributions to CalPERS along with employer contribution rates. Employee
contribution rates vary, depending on retirement tier. Beginning in January 2014, the Police Officers’
Association (POA) agreed to contribute an additional 3.0% of pay to help offset the employer’s share of
retirement costs. In 2019 and 2020, the POA agreed to phase in an additional 3.0%, bringing their total
additional contribution to 6.0%. During this same period, the Police Management, Fire, Unrepresented
Management, and Confidential bargaining groups also agreed to contribute an additional 3.0% of pay to
help offset the employer’s share of the retirement costs.
Employee Plan Employee Contribution Rate
Miscellaneous 7.0% to 10.5%
Public Safety Sworn 9.0% to 17.5%
Financial Plan Page 394 Page 914 of 994
REFERENCE MATERIAL
CalPERS Plan Funding Levels
The following shows CalPERS funding levels for the City’s Miscellaneous Plan and Safety Pool for the
actuarial valuations from June 30, 2011 through June 30, 2023. This is the most recent actual
information that is available from CalPERS.
Actuarial
Valuation
Date Ending
June 30
Asset Value 1 Entry Age Actuarial
Accrued Liability
Assets Over (Under)
Actuarial Accrued
Liability
Funded
Ratio
Tier I Safety Employee Plan
2011 $ 94,068 $ 143,482 $ (49,414) 65.6%
2012 $ 92,264 $ 149,615 $ (57,351) 61.7%
2013 $ 100,910 $ 154,746 $ (53,836) 65.2%
2014 $ 113,884 $ 165,802 $ (51,918) 68.7%
2015 $ 111,864 $ 170,942 $ (59,078) 65.4%
2016 $ 109,934 $ 178,704 $ (68,770) 61.5%
2017 $ 118,917 $ 188,177 $ (69,260) 63.2%
2018 $ 123,952 $ 200,729 $ (76,777) 61.8%
2019 $ 127,661 $ 205,097 $ (77,436) 62.2%
2020 $ 128,700 $ 210,170 $ (81,470) 61.2%
2021 $ 153,350 $ 220,803 $ (67,453) 69.5%
2022 $ 142,972 $ 229,475 $ (86,503) 62.3%
2023 $ 148,020 $ 236,750 $ (88,729) 62.5%
Miscellaneous Employee Plan
2011 $ 103,392 $ 150,651 $ (47,259) 68.6%
2012 $ 108,926 $ 157,223 $ (48,297) 69.3%
2013 $ 101,989 $ 163,765 $ (61,776) 62.3%
2014 $ 117,762 $ 178,138 $ (60,376) 66.1%
2015 $ 118,043 $ 185,020 $ (66,977) 63.8%
2016 $ 116,863 $ 196,413 $ (79,550) 59.5%
2017 $ 128,186 $ 208,025 $ (79,839) 61.6%
2018 $ 136,587 $ 225,101 $ (88,514) 60.7%
2019 $ 144,624 $ 234,600 $ (89,976) 61.6%
2020 $ 147,848 $ 240,866 $ (93,017) 61.4%
2021 $ 177,819 $ 255,715 $ (77,896) 69.5%
2022 $ 168,312 $ 267,621 $ (99,309) 62.9%
2023 $ 176,888 $ 280,827 $ (103,939) 63.0%
All numbers presented in Thousands of Dollars
Beginning in 2006, the Safety Plan is a member of a CalPERS safety pool.
1 Before 2013, CalPERS used the Actuarial Value of Assets. Starting in 2013 Market Value of Assets is used.
Financial Plan Page 395 Page 915 of 994
REFERENCE MATERIAL
Fiscal Policies
Section 1. General Revenue Management
A.Diversified and Stable Base. The City will seek to maintain a diversified and stable revenue base to
protect it from short‐term fluctuations in any one revenue source.
B.Long‐Range Focus. To emphasize and facilitate long‐range financial planning, the City will maintain
current projections of revenues for the succeeding five years.
C.Current Revenues for Current Uses. The City will make all current expenditures with current
revenues, avoiding procedures that balance current budgets by postponing needed expenditures,
accruing future revenues, or rolling over short‐term debt.
D.Interfund Transfers and Loans. In order to achieve important public policy goals, the City has
established various special revenue, capital project, debt service and enterprise funds to account for
revenues whose use should be restricted to certain activities. Accordingly, each fund exists as a
separate financing entity from other funds, with its own revenue sources, expenditures and fund
equity.
Any transfers between funds for operating purposes are clearly set forth in the Financial Plan, and
can only be made by the Finance Director in accordance with the adopted budget. These operating
transfers, under which financial resources are transferred from one fund to another, are distinctly
different from interfund borrowings, which are usually made for temporary cash flow reasons, and
are not intended to result in a transfer of financial resources by the end of the fiscal year.
In summary, interfund transfers result in a change in fund equity; interfund borrowings do not, as
the intent is to repay the loan in the near term.
From time to time, interfund borrowings may be appropriate; however, these are subject to the
following criteria in ensuring that the fiduciary purpose of the fund is met:
1.The Finance Director is authorized to approve temporary interfund borrowings for cash flow
purposes whenever the cash shortfall is expected to be resolved within 45 days. The most
common use of interfund borrowing under this circumstance is for grant programs like the
Community Development Block Grant, where costs are incurred before drawdowns are initiated
and received. However, receipt of funds is typically received shortly after the request for funds
has been made.
2.Any other interfund borrowings for cash flow or other purposes require case‐by‐case approval
by the Council.
3.Any transfers between funds where reimbursement is not expected within one fiscal year shall
not be recorded as interfund borrowings; they shall be recorded as interfund operating transfers
that affect equity by moving financial resources from one fund to another.
Financial Plan Page 396 Page 916 of 994
REFERENCE MATERIAL
Section 2. User Fee Cost Recovery Goals
A.Ongoing Review
Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes
in the cost‐of‐living as well as changes in methods or levels of service delivery.
In implementing this goal, a comprehensive analysis of City costs and fees should be made at least
every three years. In the interim, fees will be adjusted by annual changes in the Consumer Price
Index. Fees may be adjusted during this interim period based on supplemental analysis whenever
there have been significant changes in the method, level or cost of service delivery.
B.User Fee Cost Recovery Levels
In setting user fees and cost recovery levels, the following factors will be considered:
1.Community‐Wide Versus Special Benefit. The level of user fee cost recovery should consider
the community‐wide versus special service nature of the program or activity. The use of
general‐purpose revenues is appropriate for community‐wide services, while user fees are
appropriate for services that are of special benefit to easily identified individuals or groups.
2.Service Recipient Versus Service Driver. After considering community‐wide versus special
benefit of the service, the concept of service recipient versus service driver should also be
considered. For example, it could be argued that the applicant is not the beneficiary of the
City's development review efforts: the community is the primary beneficiary. However, the
applicant is the driver of development review costs, and as such, cost recovery from the
applicant is appropriate.
3.Effect of Pricing on the Demand for Services. The level of cost recovery and related pricing of
services can significantly affect the demand and subsequent level of services provided. At full
cost recovery, this has the specific advantage of ensuring that the City is providing services for
which there is genuinely a market that is not overly‐stimulated by artificially low prices.
Conversely, high levels of cost recovery will negatively impact the delivery of services to lower
income groups. This negative feature is especially pronounced, and works against public policy,
if the services are specifically targeted to low‐income groups.
4.Feasibility of Collection and Recovery. Although it may be determined that a high level of cost
recovery may be appropriate for specific services, it may be impractical or too costly to establish
a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting
charges should also be considered in developing user fees, especially if significant program costs
are intended to be financed from that source.
C.Factors Favoring Low‐Cost Recovery Levels
Very low‐cost recovery levels are appropriate under the following circumstances:
1.There is no intended relationship between the amount paid and the benefit received. Almost all
"social service" programs fall into this category as it is expected that one group will subsidize
another.
Financial Plan Page 397 Page 917 of 994
REFERENCE MATERIAL
2.Collecting fees is not cost‐effective or will significantly impact the efficient delivery of the
service.
3.There is no intent to limit the use of (or entitlement to) the service. Again, most "social service"
programs fit into this category as well as many public safety (police and fire) emergency
response services and the ability to appeal planning decisions. Historically, access to
neighborhood and community parks would also fit into this category.
4.The service is non‐recurring, generally delivered on a "peak demand" or emergency basis,
cannot reasonably be planned for on an individual basis, and is not readily available from a
private sector source. Many public safety services also fall into this category.
5.Collecting fees would discourage compliance with regulatory requirements and adherence is
primarily self‐identified, and as such, failure to comply would not be readily detected by the
City. Many small‐scale licenses and permits might fall into this category.
D.Factors Favoring High Cost Recovery Levels
The use of service charges as a major source of funding service levels is especially appropriate under
the following circumstances:
1.The service is similar to services provided through the private sector.
2.Other private or public sector alternatives could or do exist for the delivery of the service.
3.For equity or demand management purposes, it is intended that there be a direct relationship
between the amount paid and the level and cost of the service received.
4.The use of the service is specifically discouraged. Police responses to disturbances or false
alarms might fall into this category.
5.The service is regulatory in nature and voluntary compliance is not expected to be the primary
method of detecting failure to meet regulatory requirements. Building permit, plan checks, and
subdivision review fees for large projects would fall into this category.
E.General Concepts Regarding the Use of Service Charges
The following general concepts will be used in developing and implementing service charges:
1.Revenues should not exceed the reasonable cost of providing the service.
2.Cost recovery goals should be based on the total cost of delivering the service, including direct
costs, departmental administration costs and organization‐wide support costs such as
accounting, personnel, information technology, legal services, fleet maintenance and insurance.
3.The method of assessing and collecting fees should be as simple as possible in order to reduce
the administrative cost of collection.
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4.Rate structures should be sensitive to the "market" for similar services as well as to smaller,
infrequent users of the service.
5.A unified approach should be used in determining cost recovery levels for various programs
based on the factors discussed above.
F.Low Cost‐Recovery Services
Based on the criteria discussed above, the following types of services should have very low‐cost
recovery goals. In selected circumstances, there may be specific activities within the broad scope of
services provided that should have user charges associated with them. However, the primary
source of funding for the operation as a whole should be general‐purpose revenues, not user fees.
1.Delivering public safety emergency response services such as police patrol services and fire
suppression.
2.Maintaining and developing public facilities that are provided on a uniform, community‐wide
basis such as streets, parks and general‐purpose buildings.
3.Providing social service programs and economic development activities.
4.Appealing planning decisions. Appeal fees are charged based on a tiered system and fees for all
tiers should be at 15% cost recovery for both applicants and non‐applicants, based on the cost
of responding to appeals initiated by the applicant.
G.Recreation Programs
The following cost recovery policies apply to the City's recreation programs:
1.Cost recovery for activities directed to adults should be relatively high.
2.Cost recovery for activities directed to youth and seniors should be relatively low. In those
circumstances where services are similar to those provided in the private sector, cost recovery
levels should be higher.
Although ability to pay may not be a concern for all youth and senior participants, these are
desired program activities, and the cost of determining need may be greater than the cost of
providing a uniform service fee structure to all participants. Further, there is a community‐wide
benefit in encouraging high‐levels of participation in youth and senior recreation activities
regardless of financial status.
3.Fees for golf activities should be comparable to other communities.
4.Cost recovery goals for recreation activities are set as follows:
High‐Range Cost Recovery Activities ‐ (60% to 100%)
a.Adult athletics
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b. Banner permit applications
c. Major commercial film permit applications
Mid‐Range Cost Recovery Activities ‐ (30% to 60%)
d. Triathlon
e. Summer and Spring Break Camps
f. Junior Ranger camp
g. Childcare services
h. Classes
Low‐Range Cost Recovery Activities‐ (0 to 30%)
i. Aquatics
j. Community gardens
k. Minor commercial film permit applications
l. Skate park
m. Parks and Recreation sponsored events (except for Triathlon)
n. Youth sports
o. Teen services
p. Senior services
5. For cost recovery activities of less than 100%, there should be a differential in rates between
residents and non‐residents. However, the Director of Parks and Recreation is authorized to
reduce or eliminate non‐resident fee differentials when it can be demonstrated that:
a. The fee is reducing attendance.
b. There are no appreciable expenditure savings from the reduced attendance.
6. Charges will be assessed for use of rooms, pools, gymnasiums, ball fields, special‐use areas, and
recreation equipment for activities not sponsored or co‐sponsored by the City. Such charges
should be based upon comparability with other communities. However, the Director of Parks
and Recreation is authorized to charge fees that are closer to full cost recovery for facilities that
are heavily used at peak times and include a majority of non‐resident users.
7. A vendor charge of at least 10 percent of gross income will be assessed from individuals or
organizations using City facilities for moneymaking activities.
8. The Director of Parks and Recreation is authorized to offer reduced fees such as introductory
rates, family discounts and coupon discounts on a pilot basis (not to exceed 18 months) to
promote new recreation programs or revive existing ones.
9. The Parks and Recreation Department will consider waiving fees only when the City Manager
determines in writing that an undue hardship exists.
H. Development Review Programs
The following cost recovery policies apply to the development review programs:
1. Services provided under this category include:
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a. Planning (planned development permits, tentative tract and parcel maps, re‐zonings,
general plan amendments, variances, use permits).
b. Building and safety (building permits, structural plan checks, inspections).
c. Engineering (public improvement plan checks, inspections, subdivision requirements,
encroachments).
d. Fire plan check.
2. Cost recovery for these services should generally be very high. In most instances, the City's cost
recovery goal should be 100%.
3. However, in charging high cost recovery levels, the City needs to clearly establish and articulate
standards for its performance in reviewing developer applications to ensure that there is “value
for cost.”
4. Building Permit Plan Check Services – The City of San Luis Obispo offers building permit plan
check services through consultants at a set price, not to exceed 65% of the City’s fee for the
service. Building Permit Plan Check Services are offered by the City on a 100% cost‐recovery
basis, and the service is provided after the fee is paid in full. As a result, the Finance Director is
authorized to make appropriations from the related revenue account to cover the cost of the
services provided.
I. Services Supporting Sustainability Goals of the City
Fees for services that support the sustainability goals of the City should be set at 50% cost recovery.
These include:
1. Building permits for:
a. Electric Car Charging System
b. Graywater System
c. Graywater/Rainwater Harvesting System
d. Heat Pump
e. Insulation/Energy Update
f. Photovoltaic Systems
g. Photovoltaic Unit Installation – Residential
h. Residential Photovoltaic System
i. Solar/PV System ‐ Commercial BLDG
j. Solar/PV System – Multifamily BLDG
k. Solar Water System Fixtures ‐ BLDG
l. Doors/Windows
m. Electric Service Upgrades
n. New/Altered Circuits
o. Window Retrofit
2. Pedicab Fee and Pedicab Renewal Fee
J. Concealed Carry Weapon Permit fee
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The Concealed Carry Weapon Permit fee should be based upon comparability with other
communities.
K. Comparability with Other Communities
In setting user fees, the City will consider fees charged by other agencies in accordance with the
following criteria:
1. Surveying the comparability of the City's fees to other communities provides useful background
information in setting fees for several reasons:
a. They reflect the "market" for these fees and can assist in assessing the reasonableness of
San Luis Obispo’s fees.
b. If prudently analyzed, they can serve as a benchmark for how cost‐effectively San Luis
Obispo provides its services.
2. However, fee surveys should never be the sole or primary criteria in setting City fees as there
are many factors that affect how and why other communities have set their fees at their levels.
For example:
a. What level of cost recovery is their fee intended to achieve compared with our cost recovery
objectives?
b. What costs have been considered in computing the fees?
c. When was the last time that their fees were comprehensively evaluated?
d. What level of service do they provide compared with our service or performance standards?
e. Is their rate structure significantly different than ours and what is it intended to achieve?
3. These can be very difficult questions to address in fairly evaluating fees among different
communities. As such, the comparability of our fees to other communities should be one factor
among many that is considered in setting City fees.
Section 3. Enterprise Fund Fees and Rates
A. Water, Sewer, and Parking. The City will set fees and rates at levels which fully cover the total
direct and indirect costs—including operations, capital outlay, and debt service—of the following
enterprise programs: water, sewer, and parking. For water and sewer, the rate setting process will
be in accordance with Proposition 218 and its notification requirements.
B. Transit. Based on targets set under the Transportation Development Act, the City will strive to
cover at least twenty percent of transit operating costs with fare revenues.
C. Ongoing Rate Review. The City will review and adjust enterprise fees and rate structures as
required to ensure that they remain appropriate and equitable.
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D. Cost of Service Fees. The City will treat the water and sewer funds in the same manner as if they
were privately owned and operated. This means assessing reasonable cost of service fees in fully
recovering service costs.
The purpose of the cost of service fee is reasonable cost recovery for the use of the City’s services
such as street rights‐of‐way and public safety. The appropriateness of charging the water and sewer
fund a reasonable cost of service fee for the use of the City streets is further supported by the
results of studies from Arizona, California, Ohio, and Vermont which concluded that the leading
cause of street resurfacing and reconstruction is street cuts and trenching for Utilities.
Section 4. Revenue Distribution
The Council recognizes that generally accepted accounting principles for state and local governments
discourage the “earmarking” of General Fund revenues, and accordingly, the practice of designating
General Fund revenues for specific programs should be minimized in the City's management of its fiscal
affairs. Approval of the following revenue distribution policies does not prevent the Council from
directing General Fund resources to other functions and programs as necessary.
A. Property Taxes. With the passage of Proposition 13 on June 6, 1978, California cities no longer can
set their own property tax rates. In addition to limiting annual increases in market value, placing a
ceiling on voter‐approved indebtedness, and redefining assessed valuations, Proposition 13
established a maximum county‐wide levy for general revenue purposes of 1% of market value.
Under subsequent state legislation, which adopted formulas for the distribution of this countywide
levy, the City now receives a percentage of total property tax revenues collected countywide as
determined by the State and administered by the County Auditor‐Controller. The City receives
14.9% of each dollar collected in property tax after allocations to school districts.
Accordingly, while property revenues are often thought of as local revenue sources, in essence they
are State revenue sources, since the State controls their use and allocation.
With the adoption of a Charter revision in November 1996, which removed provisions that were in
conflict with Proposition 13 relating to the setting of property tax revenues between various funds,
all property tax revenues are now accounted for in the General Fund.
B. Gasoline Tax Subventions. All gasoline tax revenues (which are restricted by the State for street‐
related purposes) will be used for maintenance activities. Since the City's total expenditures for gas
tax eligible programs and projects are much greater than this revenue source, operating transfers
will be made from the gas tax fund to the General Fund for this purpose. This approach significantly
reduces the accounting efforts required to meet State reporting requirements.
C. Transportation Development Act (TDA) Revenues. All TDA revenues will be allocated to alternative
transportation programs, including regional and municipal transit systems, bikeway improvements,
and other programs or projects designed to reduce automobile usage. Because TDA revenues will
not be allocated for street purposes, it is expected that alternative transportation programs (in
conjunction with other state or federal grants for this purpose) will be self‐supporting from TDA
revenues.
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D. Parking Fines. All parking fine revenues will be allocated to the Parking Fund, except for those
collected by Police staff (who are funded by the General Fund) in implementing neighborhood
wellness programs.
Section 5. Investments
Link to the City’s Investment Policy & Management Plan
Policy Statement
The City of San Luis Obispo shall invest public funds in such a manner as to comply with state and local
laws; ensure prudent money management; provide for daily cash flow requirements; and meet the
objectives of the Investment Policy & Management Plan in priority order of Safety, Liquidity, and Return
on Investment.
The purpose of the Investment Policy and Management Plan is to establish policies, practices, and
procedures to be used in administering the City's investment portfolio in accordance with the City's
Statement of Investment policy.
Primary Investment Objective
The City's primary investment objective is to achieve a reasonable rate of return on public funds while
minimizing the potential for capital losses arising from market changes or issuer default. Although the
generation of revenues through interest earnings on investments is an appropriate City goal, the
primary consideration in the investment of City funds is capital preservation in the overall portfolio. As
such, the City's yield objective is to achieve a reasonable rate of return on City investments rather than
the maximum generation of income, which could expose the City to unacceptable levels of risk.
In determining individual investment placements, the following factors shall be considered in priority
order: 1) Safety 2) Liquidity 3) Yield – (Return on Investment). The City will also take into account
Environmental, Social, and Governance (ESG) objectives, the City’s Socially Responsible Investment
Policy, and other qualitative considerations as directed by Council and required by the Investment Policy
& Management Plan.
Section 6. Appropriations Limitation
A. The Council will annually adopt a resolution establishing the City's appropriations limit calculated in
accordance with Article XIII‐B of the Constitution of the State of California, Section 7900 of the State
of California Government Code, and any other voter approved amendments or state legislation that
affect the City's appropriations limit.
B. The supporting documentation used in calculating the City's appropriations limit and projected
appropriations subject to the limit will be available for public and Council review at least 10 days
before Council consideration of a resolution to adopt an appropriations limit. The Council will
generally consider this resolution in connection with final approval of the budget.
C. The City will strive to develop revenue sources, both new and existing, which are considered non‐tax
proceeds in calculating its appropriations subject to limitation.
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D.The City will annually review user fees and charges and report to the Council the amount of program
subsidy, if any, that is being provided by the General or Enterprise Funds.
E.The City will actively support legislation or initiatives sponsored or approved by League of California
Cities which would modify Article XIII‐B of the Constitution in a manner which would allow the City
to retain projected tax revenues resulting from growth in the local economy for use as determined
by the Council.
F.The City will seek voter approval to amend its appropriation limit at such time that tax proceeds are
in excess of allowable limits.
Section 7. Fund Balance and Reserves
Link to the City’s Fund Balance & Reserve Policy
This policy establishes guidelines and procedures for allocating and reporting the City’s fund balances in
the financial statements in accordance with Governmental Accounting Standards Board (GASB)
Statement No. 54 and as committed by the City Council effective beginning fiscal year ending June 30,
2021.
Additionally, the policy establishes the City’s reserve levels to address protection from risk and
unexpected situation that require financial resources. The City of San Luis Obispo faces risks such as
revenue shortfalls during recessions and losses from extreme events, like earthquakes, wildland fires,
flooding, and other natural disasters. Prudent reserve levels help make sure that the City of San Luis
Obispo can respond quickly and decisively to those events. Reserves also support vital public services
during revenue declines. As such, the City’s reserve policy describes how much the City will retain in the
reserves and stipulates activation and acceptable uses of the reserves.
Since reserve levels need to be considered when establishing fund balances, both are addressed within
this policy.
Section 8. CalPERS & Unfunded Liabilities
With the 2018‐19 Financial Plan Supplement, the City adopted its Fiscal Health Response Plan (FHRP); a
three‐year plan to address the City’s escalating unfunded pension liability stemming from the CalPERS’
changes under the Public Employees’ Pension Reform Act (PEPRA). PEPRA prescribe that a member
agency’s pension liability had to be paid down over a 30‐year period which triggered annually escalating
contributions through 2045.
The FHRP therefore targeted a realignment of revenues and expenditures to allow for additional
payments to CalPERS, negotiated additional contributions toward pension payments for employee
groups, and prioritized the use of unassigned fund balance once the City’s Financial Statements had
been audited and accepted by the City Council. The goal of this realignment was the payment of the
unfunded liability (UFL) over a reduced timeline therefore securing pensions for City employees and
saving the City considerable interest payments.
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Given the long‐term ramifications of the deliverables put in motion through the FHRP, this section
addresses the City’s long‐term commitment to payment of the UFL, annual additional discretionary
payments (ADPs), and the needed prioritization to hold the shortened timeline.
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
2.The City commits to ADPs to CalPERS and adding an annual inflator equal to increases in payroll
whenever CalPERS reaches its discount rate or larger rates of return based on what is presented
in the latest five‐year forecast.
3.Whenever CalPERS does not reach its adopted discount rate, the City commits to first use any
unassigned fund balance to counteract the investment loss CalPERS experienced. It will add the
loss to the committed ADP as outlined above to safeguard the investment already made toward
the early repayment of the UFL.
Section 9. Capital Improvement Program Management
A.CIP Projects: $25,000 or More. Construction projects which cost $25,000 or more will be
included in the CIP and are accounted for in the Capital Outlay Fund. Minor capital outlays of
less than $25,000 will be included with the operating program budgets.
B.CIP Purpose. The purpose of the CIP is to systematically plan, schedule, and finance capital
projects to ensure cost‐effectiveness as well as conformance with established policies. The CIP
is a five‐year plan organized by the same functional categories as the City’s operating programs.
The CIP reflects a balance between capital replacement projects‐ those that repair, replace, or
enhance existing facilities, equipment or infrastructure, and capital facility projects‐ those that
significantly expand or add to the City’s existing fixed assets.
C.CIP Project Type. Projects are categorized by type, including:
1.Asset Maintenance – Reoccurring and annual needs that maintain existing assets.
2.Asset Replacement – Periodically reoccurring and/or annual needs that replace existing
assets with similar assets.
3.New Asset – Periodic needs to expand the number of assets that serve the community.
Asset maintenance projects and costs should be considered before recommending funding for
projects to replace existing assets or construct new assets. Asset Maintenance projects are not
ranked by the CIP Review Committee.
D.CIP Project, Project Manager. Every CIP project will have a “project manager” who will be
responsible for managing the project scope, budget, and timeline. Project managers will be
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responsible for ensuring that required phases are completed on schedule, authorizing all project
expenditures, ensuring that all regulations and laws are observed, regularly communicating with
project proponents and other stakeholders, and reporting on project status. Project
management will primarily be performed by staff in the Public Works Department, but staff
from other departments may also manage projects.
E.CIP Review Committee. The CIP Review Committee provides governance of the CIP by
evaluating and prioritizing capital projects based upon an established set of criteria to ensure
alignment with Major City Goals, the General Plan, strategic growth objectives and needs for
services provided within the City. The Assistant City Manager serves as Chair of the Committee
and the Director of Public Works is Vice Chair; other members include: Deputy City Manager,
Director of Community Development, Director of Finance, Director of Parks and Recreation,
Director of Utilities, and a public safety department head (rotating between the Fire Chief and
Police Chief). The CIP Administrative Manager, City Engineer, Principal Budget Analyst, DEI
Manager, and Sustainability Manager provide staff support to the Committee. The Committee is
responsible for:
1.Assessing the City’s fiscal and staff capacity to deliver projects so that the recommended
CIP represents what can realistically be accomplished; and
2.Recommending to the City Manager the projects and associated budgets that should be
included in the biennial financial plan; and
3.Considering requests for new projects that may be requested outside of financial plan
development to address emergent needs; and
4.Evaluating the re‐prioritization of projects as needs and conditions change in order to
ensure consistency with project evaluation criteria, ability to deliver projects, and City
priorities.
F.Project Request Forms. The CIP Review Committee requires that departments submitting a
request for an Asset Replacement or New Asset project to be funded in the Five‐Year CIP cycle
submit a Project Request Form (PRF) to formally document the project request. The PRF is
intended to ensure that the Committee has necessary information to evaluate and prioritize
projects for funding. In addition to completion of the PRF, the Committee may also request a
presentation from the requesting department to gather additional information. The content of
the PRF shall include, but not be limited to the following:
1.Proposed project title
2.Proponent (Client) department
3.Proposed managing department or division
4.Project function (Major City Goal Alignment)
5.Project type
6.City priority alignment
7.Project scope
1.Purpose and Need (including approved planning documents or mandates)
2.Consistency with Climate Action Plan
3.Consistency with DEI
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4.Impact to Operations
8.Proposed project schedule/delivery
9.Estimated project budget and funding source(s)
G.Creation of Projects. New projects shall only be considered during development of the biennial
financial plan. Staff requests for projects outside of the financial plan development process will
be considered only if they are intended to address an emergency need. Staff may create new
projects as directed by the City Council at any point.
H.CIP Phases. The CIP will emphasize project planning, with projects progressing through at least
two and up to ten of the following phases:
1.Designate. Appropriates funds based on projects designated for funding by the Council
through adoption of the Financial Plan.
2.Study. Concept, site selection, feasibility analysis, schematic design, environmental
determination, property appraisals, scheduling, grant application, grant approval,
specification preparation for equipment purchases.
3.Environmental Review. EIR preparation, other environmental studies.
4.Real Property Acquisitions. Property acquisition for projects, if necessary.
5.Design. Final design, plan and specification preparation and construction cost
estimation.
6.Construction. Construction contracts.
7.Construction Management and Special Inspections. Contract project management and
inspection, soils and material tests, other support services during construction.
8.Equipment Acquisitions. Vehicles, heavy machinery, computers, office furnishings,
other equipment items acquired and installed independently from construction
contracts.
9.Debt Service. Installment payments of principal and interest for completed projects
funded through debt financings. Expenditures for this project phase are included in the
Debt Service section of the Financial Plan. Generally, it will become more difficult for a
project to move from one phase to the next. As such, more projects will be studied than
will be designed, and more projects will be designed than will be constructed or
purchased during the term of the CIP.
I.CIP Appropriation. The City’s annual CIP appropriation is based on the projects designated by
the Council through adoption of the Financial Plan. Upon adoption of the Financial Plan, the
Capital Improvement Program (CIP) is concurrently approved, authorizing appropriations for
projects with allocated funding in the designated fiscal year. Appropriations are processed at the
start of the fiscal year, ensuring that funds are available in the project account within the City’s
financial management system.
If project costs at the time of bid award are less than the budgeted amount, the balance will be
reappropriated to the CIP reserve, or be allocated to another project. If project costs at the
time of bid award are greater than budget amounts, five basic options are available:
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1.Eliminate the project.
2.Defer the project for consideration to the next Financial Plan period.
3.Rescope or change the phasing of the project to meet the existing budget.
4.Transfer funding from another specified, lower priority project.
5.Appropriate additional resources as necessary from fund balance.
6.Appropriate funding from the Capital Reserve.
J.CIP Project Lapse. Appropriations for CIP projects lapse three years after budget adoption.
Projects which lapse from lack of project account appropriations may be resubmitted for
inclusion in a subsequent CIP. Project accounts, which have been appropriated, will not lapse
until completion of the project phase.
K.CIP Reporting. Staff shall publish reports on the progress of delivering the Capital Improvement
Plan at least quarterly, as part of Quarterly Budget Reports provided to the City Council. These
reports shall include a summary of project budgets, a status update on projects in progress, and
a listing of projects completed within the quarter.
L.Public Art. CIP projects will be evaluated during the budget process and prior to each phase for
conformance with the City's public art policy, which generally requires that 1% of eligible project
construction costs be set aside for public art. Excluded from this requirement are underground
projects, utility infrastructure projects, funding from outside agencies, and costs other than
construction such as study, environmental review, design, site preparation, land acquisition and
equipment purchases. It is generally preferred that public art be incorporated directly into the
project, but this is not practical or desirable for all projects; in this case, an in‐lieu contribution
to public art will be made. To ensure that funds are adequately budgeted for this purpose
regardless of whether public art will be directly incorporated into the project, funds for public
art will be identified separately in the CIP.
M.General Plan Consistency Review. The Planning Commission will review the Preliminary CIP for
consistency with the General Plan and provide its findings to the Council prior to adoption.
N.Climate Action Plan Implementation. Council adopted Resolution No. 11159 (2020 Series)
establishes a goal of community‐wide carbon neutrality by 2035 and municipal operations
carbon neutrality by 2030. The City’s Capital Improvement Program is a critical implementation
tool, and every CIP will be evaluated for alignment with these climate goals. Examples of ways
projects or project components can align the with goals include (but are not limited to):
1.Elimination or reduction of vehicle miles traveled (e.g., active transportation and transit
improvements),
2.Elimination or reduction of fossil fueled appliances, vehicles, and equipment,
3.Reduced energy consumption (e.g., efficient mechanical equipment, efficient lighting,
etc.)
4.Carbon storage through tree planting or landscape management, and
5.Solid waste/ green waste diversion
O.Diversity, Equity and Inclusion. In 2020 the City Council declared diversity, equity, and inclusion
(DEI) as integral aspects of their City Mission and Meta Goal, ensuring that through policies,
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programs, and projects, San Luis Obispo will foster a community that is welcoming, equitable,
safe and inclusive for all. The City’s Capital Improvement Program is a critical component of
achieving these goals by ensuring that capital projects are designed to be accessible, inclusive,
and safe for diverse populations. Capital Improvement Projects can advance diversity, equity,
through project design and accessibility, diverse representation in art components of projects,
ensuring there are programs to subsize costs for low‐income communities to access the project,
providing opportunities to diverse populations and stakeholders for community input, including
DEI as a priority in RFPs or project scope, and ensuring the project does not disproportionately
burden one community over another.
Section 10. Capital Financing & Debt Management
Link to the City’s Capital Financing & Debt Management Policy
Policy Statement
The City of San Luis Obispo (City) will maintain, at all times, debt management policies that are fiscally
prudent, consistent with State and Federal law, and reflective of the most opportune financing
strategies to deliver on the needs and goals of the community and the City organization. The Debt
Management Policy establishes objectives, parameters, and guidelines for responsibly issuing and
administering the City’s debt. Prudent management of the City’s debt program is necessary to achieve
cost‐effective access to the capital markets and demonstrate a commitment to long‐term financial
planning and sustainability.
Debt Management Objectives
The policy sets forth key objectives for the City in issuing and administering the City’s debt, which are to:
Maintain the City’s sound financial position.
Minimize debt service and issuance cost.
Maintain access to cost‐effective borrowing.
Achieve and maintain highest reasonable credit rating.
Ensure full and timely repayment of debt.
Maintain full and complete financial disclosure and reporting including voluntary disclosures.
Ensure compliance with State and Federal laws and regulations.
Scope
This policy establishes the framework for when the City of San Luis Obispo should consider issuing debt
and the overall acceptable debt burden. Long‐term debt is an effective way to finance capital
improvements by matching the term of the debt with the useful life of the asset being financed.
Properly managed debt provides flexibility in current and future operating budgets and provides the City
with the long‐term assets required to deliver services, programs, and public infrastructure to the
community. The City recognizes that effective debt management practices require a comprehensive
Debt Management Policy that details the use of capital debt to support the capital infrastructure in the
community while maintaining a stable and prudent fiscal outlook.
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Debt Capacity
1.General Purpose Debt Capacity. The City will carefully monitor its levels of general purpose debt.
Because the City’s general‐purpose debt capacity is limited, it is important that the City only use
general purpose debt financing for high‐priority projects when it cannot reasonably use other
financing methods for two key reasons:
a.Funds borrowed for a project today are not available to fund other projects tomorrow.
b.Funds committed for debt repayment today are not available to fund operations in the
future.
In evaluating debt capacity, general‐purpose annual debt service payments should generally not
exceed 10% of General Fund revenues; and in no case should they exceed 15%. Further, direct
debt will not exceed 2% of assessed valuation; and no more than 60% of capital improvement
outlays will be funded from long‐term financings.
2.Enterprise Fund Debt Capacity. The City will set enterprise fund rates at levels needed to fully
cover debt service requirements as well as operations, maintenance, administration and capital
improvement costs. The ability to afford new debt for enterprise operations will be evaluated as
an integral part of the City’s rate review and setting process.
Section 11. Human Resource Management
A.Regular Staffing
1.The budget will fully appropriate the resources needed for authorized regular staffing.
2.Regular employees will be the core work force and the preferred means of staffing ongoing,
year‐round program activities that should be performed by regular full‐ or part‐time City
employees rather than limited‐term employees or independent contractors. The City will strive
to provide competitive compensation and benefit schedules for its authorized regular work
force. Each regular employee will:
a.Fill an authorized regular position.
b.Be assigned to an appropriate bargaining unit, unless designated as an unrepresented
management or confidential classification.
c.Receive salary and benefits consistent with labor agreements or other compensation plans.
3.To manage the growth of the regular workforce and overall staffing costs, the City will follow
these procedures:
a.The Council will authorize and approve funding to increase headcount for regular full‐time
equivalent positions.
b.The Human Resources Department will coordinate and approve the hiring of all regular and
temporary staff.
c.All requests for additional regular positions will include evaluations of:
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The necessity, term, and expected results of the proposed activity.
Staffing and materials costs including salary, benefits, equipment, uniforms, vehicles,
clerical support, and facilities.
The ability and cost of private industry to provide the proposed service.
Additional revenues or cost savings, which may be realized.
4.Periodically, and before any request for additional regular positions, programs will be evaluated
to determine if they can be accomplished with fewer regular employees. (See Productivity
Review Policy)
5.Total expenditures for regular, temporary, and contract staff hired to provide operating and
maintenance services will be limited to approved budgets for regular, temporary, and contract
salaries and benefits.
B.Temporary Staff
1.The hiring of temporary staff will not be used as an incremental method for expanding the City's
regular work force.
2.Temporary staff include all employees other than regular employees, elected officials, and
volunteers. Temporary staff include seasonal or occasional employees, employees with irregular
schedules, limited benefit employees limited‐term contract employees, CalPERS retired
annuitants, and leased employees. Temporary staff may work on a full‐ or part‐time basis and
will generally augment regular City staffing. Temporary staff may be used as extra‐help during
peak workloads, coverage during extended absences of regular employees, seasonal workforce,
a means to assess ongoing staffing needs, or as the staffing method for program delivery that is
most effectively staffed using part‐time hours to ensure adequate coverage.
3.The City Manager and Department Heads will encourage the use of temporary staff rather than
regular employees to meet peak workload requirements, fill interim vacancies, and accomplish
tasks where less than full‐time, year‐round staffing is required.
4.Under this guideline, temporary staff hours will generally not exceed 1,000 hours annually, or
about 50% of a fulltime position. There may be limited circumstances where the use of
temporary staff on an ongoing basis in excess of this target may be appropriate due to unique
programming or staffing requirements. However, any such exceptions must be approved by the
City Manager based on the review and recommendation of the Directors of Finance and Human
Resources.
5.Limited‐term contract employees are defined as temporary staff, eligible for defined benefits,
with written employment contracts that have a defined end‐date and are approved by the
Director of Human Resources and City Attorney. Limited‐term contract employees will generally
be used for medium‐term (generally between six months and two years) projects, programs, or
activities requiring specialized or augmented levels of staffing for a specific period of time. The
services of limited‐term contract employees will be discontinued upon completion of the
assigned project, program, or activity. Accordingly, limited‐term contract employees will not be
used for services that are anticipated to be delivered on an ongoing basis and as such, a
determination as to the expected need will be made at the end of each contract term and prior
to extending or renewing a contract.
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6.Temporary Agency Employees are employed during short‐term, peak workload assignments to
be accomplished using personnel contracted through an outside employment agency (OEA). In
this situation, it is anticipated that City staff will closely monitor the work of temporary agency
employees and minimal training will be required. However, they will always be considered the
employees of the OEA and not the City. All placements through an OEA will be coordinated
through the Human Resources Department and subject to the approval of the Director of
Human Resources.
C.Overtime Management
1.Overtime should be used only when necessary and when other alternatives are not feasible or
cost effective.
2.All overtime must be pre‐authorized by a department head or delegate unless it is assumed
preapproved by its nature (e.g., overtime that results when an employee is assigned to standby
and/or must respond to an emergency or complete an emergency response).
3.Departmental operating budgets should reflect anticipated annual overtime costs and
departments will regularly monitor overtime use and expenditures.
4.When considering the addition of regular or temporary staffing, the use of overtime as an
alternative will be considered. The department will take into account:
a.The duration that additional staff resources may be needed.
b.The cost of overtime versus the cost of additional staff.
c.The skills and abilities of current staff.
d.Training costs associated with hiring additional staff.
e.The impact of overtime on existing staff.
D.Independent Contractors
Independent contractors are not City employees. Independent contractors are used in construction
of public works projects and delivery of operating, maintenance, or specialized professional services
not routinely performed by City employees. Such services will be provided without close supervision
by City staff, and the required methods, skills, and equipment will generally be determined and
provided by the independent contractor. Contract awards will be guided by the City's purchasing
policies and procedures. (See Contracting for Services Policy)
Section 12. Contracting for Services
A.General Policy Guidelines
1.Contracting with the private sector for the delivery of services provides the City with an
opportunity for cost containment and productivity enhancements. As such, the City is
committed to using private sector resources in delivering municipal services as a key element in
our continuing efforts to provide cost‐effective programs.
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2.Private sector contracting approaches under this policy include construction projects,
professional services, outside employment agencies, and ongoing operating and maintenance
services.
3.In evaluating the costs of private sector contracts compared with in‐house performance of the
service, indirect, direct, and contract administration costs of the City will be identified and
considered.
4.Whenever private sector providers are available and can meet established service levels, they
will be considered as viable service delivery alternatives using the evaluation criteria outlined
below.
5.For programs, services, and activities currently provided by City employees, conversions to
contract services will generally be made through attrition, reassignment or absorption by the
contractor, after fulfilling required meet and confer obligations.
B.Evaluation Criteria
Within the general policy guidelines stated above, the cost‐effectiveness of contract services in
meeting established service levels will be determined on a case‐by‐case basis using the following
criteria:
1.Is a sufficient private sector market available to competitively deliver this service and assure a
reasonable range of alternative service providers?
2.Can the contract be effectively and efficiently administered?
3.What are the consequences if the contractor fails to perform, and can the contract reasonably
be written to compensate the City for any such damages?
4.Can a private sector contractor better respond to expansions, contractions or special
requirements of the service?
5.Can the work scope be sufficiently defined to ensure that competing proposals can be fairly and
fully evaluated, as well as the contractor's performance after bid award?
6.Does the use of contract services provide us with an opportunity to redefine service levels?
7.Will the contract limit our ability to deliver emergency or other high priority services?
8.Overall, can the City successfully delegate the performance of the service but still retain
accountability and responsibility for its delivery?
Section 13: Productivity
Ensuring the “delivery of service with value for cost” is one of the key concepts embodied in the City's
Mission Statement (San Luis Obispo Style— Quality With Vision). To this end, the City will constantly
monitor and review our methods of operation to ensure that services continue to be delivered in the
most cost‐effective manner possible.
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This review process encompasses a wide range of productivity issues, including:
A.Analyzing systems and procedures to identify and remove unnecessary review requirements.
B.Evaluating the ability of new technologies and related capital investments to improve productivity.
C.Developing the skills and abilities of all City employees.
D.Developing and implementing appropriate methods of recognizing and rewarding exceptional
employee performance.
E.Evaluating the ability of the private sector to perform the same level of service at a lower cost.
F.Periodic formal reviews of operations on a systematic, ongoing basis.
G.Maintaining a decentralized approach in managing the City's support service functions. Although
some level of centralization is necessary for review and control purposes, decentralization supports
productivity by:
1.Encouraging accountability by delegating responsibility to the lowest possible level.
2.Stimulating creativity, innovation and individual initiative.
3.Reducing the administrative costs of operation by eliminating unnecessary review procedures.
4.Improving the organization's ability to respond to changing needs and identify and implement
cost‐saving programs.
5.Assigning responsibility for effective operations and citizen responsiveness to the department.
H.Maintaining City purchasing policies and procedures that are as efficient and effective as possible.
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Glossary
A
Abatement. A reduction in amount, degree, or intensity of something, such as a tax.
Account. A separate financial reporting unit. All budgetary transactions are recorded in accounts.
Accrual Basis. A basis of accounting in which transactions are recognized at the time they are incurred,
as opposed to when cash is received or spent.
Actuarial. A person or methodology that makes determinations or required contributions to achieve
future funding levels that address risk and time.
Ad Valorem Tax. A tax levied on the assessed value of real estate and personal property. This tax is also
known as property tax.
Adopted Budget. The proposed budget as formally approved by the City Council.
Appropriation. An authorization made by the City Council, which permits the City to incur obligations to
make expenditures for specific purposes.
Assessed Valuation. A value that is established for real and personal property for use as a basis for
levying property taxes.
Asset. Resources owned or held by a government that have monetary value.
B
Balanced Budget. A budget in which planned funds or revenues available are equal to planned fund
expenditures.
Bond. A written promise to pay a sum of money on a specific date at a specified interest rate. The
interest payments and the repayment of the principal are detailed in a bond ordinance. The most
common types of bonds are general obligation and revenue bonds.
Bond Rating. The City of San Luis Obispo uses both of the Nation's primary bond rating services ‐
Moody’s Investors Service and Standard & Poor's. These rating services perform credit analysis to
determine the probability of an issuer of debt defaulting partially or fully.
Bond Refinancing. The payoff and re issuance of bonds to obtain better interest rates and/or bond
conditions.
Budget. A plan of financial operation for a specified period of time (fiscal year). The Annual Budget
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authorizes and provides the basis for control of financial operations during the fiscal year.
Budget Adjustment. A procedure to revise a budget appropriation either by City Council approval
through the adoption of a supplemental appropriation ordinance for any interdepartmental or inter‐
fund adjustments or by City Manager authorization to adjust appropriations within a departmental
budget.
Budget Calendar. The schedule of key dates or milestones that the City follows in the preparation,
adoption, and administration of the budget.
Budget Document. The instrument used by the budget‐making authority to present a comprehensive
financial program to the City Council.
Budget Team. A fun group of hard‐working employees responsible for budget preparation,
benchmarking, forecasting, and financial analysis.
Budget Message. The opening section of the budget that provides the City Council and the public with a
general summary of the most important aspects of the budget, changes from the current and previous
fiscal years, and recommendations regarding the financial policy for the upcoming period.
Budgetary Basis. This refers to the form of accounting used throughout the budget process. These
generally take one of three forms: GAAP, cash, modified accrual, or some type of statutory form.
Budgetary Control. The control or management of a governmental unit or enterprise in accordance
with an approved budget for the purpose of keeping expenditures within the limitations of authorized
appropriations and available revenues.
C
Capital Assets. Assets of long‐term character that are intended to continue to be held or used, such as
land, buildings, machinery, furniture and other equipment.
Capital Budget. The appropriation of bonds or operating revenue for improvements to facilities and
other infrastructure.
Capital Improvements. Expenditures related to the acquisition, expansion, or rehabilitation of an
element of the government’s physical plant, sometimes referred to as infrastructure.
Capital Improvement Plan (CIP). A plan for capital expenditures to provide long‐lasting physical
improvements to be incurred over a fixed period of several future years. The City of San Luis Obispo’s
City Charter requires annual submission of a five‐year capital program for City Council acceptance.
Capital Outlay. Expenditures that result in the acquisition of, or addition to, fixed assets.
Cash Basis. A basis of accounting in which transactions are recognized only when cash is increased or
decreased.
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Contingency. A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise
budgeted.
Core Service. A principal service or product delivered by a program or department that is necessary to
the successful operation of the City.
D
Debt Service. The amount of interest and principal that a City must pay each year on net direct long‐
term debt plus the interest it must pay on direct short‐term debt.
Deficit. The excess of an entity’s liabilities over its assets or the excess of expenditures over revenues
during a single accounting period.
Department. A major administrative unit of the City that indicates overall management responsibility
for an operation or a group of related operations within a functional area. Departments are comprised
of divisions, programs, and/or sections.
Depreciation. Expiration in the service life of capital assets attributable to wear and tear, deterioration,
action of the physical elements, inadequacy, or obsolescence.
Diversity, Equity and Inclusion (DEI). The City of San Luis Obispo values diversity, promotes equity and
belonging, actively denounces all forms of bigotry and believes that both in value and practice San Luis
Obispo can be a place where all individuals* are treated with dignity, respect, and inclusion. The City is
dedicated to building a community and government in which diversity is celebrated, inclusion and equity
are embedded in policy, and all members of the public are represented to ensure San Luis Obispo is a
place all can thrive. *All individuals refer to all cultures, national origins, gender identities, gender
expressions, sexual orientations, pregnancy statuses, racial and ethnic identities, linguistic backgrounds
and languages, age, disabilities, genetic information, veteran status, and spiritual/religious beliefs.
Division. A functional unit within a department.
E
Encumbrance. The legal commitment of appropriated funds to purchase an item or service. To
encumber funds means to set aside or commit funds for a future expenditure.
ESG Investing. Environmental, Social, and Governance refers to the three central factors in measuring
the sustainability and societal impact of an investment in accompany or business. The method rates
company’s environmental footprint, social behavior, and company governance such as labor practice,
governing board composition, talent management, product safety, and data security to name a few.
Estimated Revenue. The amount of projected revenue to be collected during the fiscal year.
Expenditure/Expense. This term refers to the outflow of funds paid for an asset obtained or goods and
services obtained.
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F
Financial Reserves. An unappropriated source of funding that can be utilized to meet unexpected
budgetary needs.
Fiscal Year. The time period designated by the City signifying the beginning and ending period for
recording financial transactions. The City of San Luis Obispo has specified July 1 to June 30 as its fiscal
year.
Forfeiture. The automatic loss of property, including cash, as a penalty for breaking the law, or as
compensation for losses resulting from illegal activities. Once property has been forfeited, the City may
claim it, resulting in confiscation of the property.
Full Faith and Credit. A pledge of a government’s taxing power to repay debt obligations.
Full‐Time Employee. A full‐time employee working 38‐40 hours per week and receiving benefits.
Fund. A set of inter‐related accounts to record revenues and expenditures associated with a specific
purpose. Fund structure presented below
Governmental Funds
Capital Projects Fund. Capital Projects Funds are used to account for financial resources to be
used for the acquisition or construction of major capital facilities (other than those financed by
Proprietary Funds and Trust Funds).
Debt Service Fund. Debt Service Funds are set up to receive dedicated revenues used to make
principal and interest payments on City debt. They are used to account for the accumulation of
resources for, and the payment of, general obligation and special assessment debt principal,
interest and related costs, except the debt service accounted for in the Special Revenue Funds
and Enterprise Funds.
General Fund. The General Fund is the general operating fund of the City. It is used to account
for all activities of the City not accounted for in another fund.
Special Revenue Fund. Special Revenue Funds are set up as accounts for Federal or State grants
legally restricted to expenditures for specific purposes.
Proprietary Funds
Enterprise Funds. Enterprise Funds are used to account for operations including debt service
(a) that are financed and operated in a manner similar to private businesses – where the intent
of the government body is that the costs (expenses, including depreciation) of providing goods
or services to the general public on a continuing basis is financed or recovered primarily through
user charges; or (b) where the governing body has determined that periodic determination of
revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control accountability, or other purposes.
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Internal Service Funds. Internal Service Funds are established to account for an entity that
provides goods and services to other City entities and charges those entities for the goods and
services provided.
Fund Balance. The difference between revenues and expenditures. The beginning fund balance
represents the residual funds brought forward from the previous year (ending balance)
G
Generally Accepted Accounting Principles (GAAP). Uniform minimum standards for financial accounting
and recording, encompassing the conventions, rules, and procedures that define accepted accounting
principles.
General Governmental Revenue. The revenues of a government other than those derived from and
retained in an Enterprise Fund. General Governmental revenues include those from the General, Debt
Service, and Special Revenue Funds.
General Obligation Bonds. Bonds that finance a variety of public projects such as streets, buildings, and
improvements; the repayment of these bonds is usually made from secondary property taxes, and these
bonds are backed by the full faith and credit of the issuing government.
Goal. A statement of direction based on identified strategic priorities. Should be measurable and able to
be achieved in 3 to 5 years.
Grant. A contribution by the State or Federal government or other organization to support a particular
function. Grants may be classified as either categorical or block depending upon the amount of
discretion allowed the grantee.
I
Indirect Cost. A cost necessary for the functioning of the organization as a whole, but which cannot be
directly assigned, such as administrative support, facility maintenance or custodial services.
Inflation. A rise in price levels caused by an increase in available funds beyond the proportion of
available goods.
Infrastructure. Public domain fixed assets including roads, curbs, gutters, sidewalks, drainage systems,
lighting systems, and other items that have value only to the City.
Interest Income. Revenue associated with the city cash management activities of investing fund
balances.
Intergovernmental Resources. Funds received from federal, state, and other local government sources
in the form of grants, shared revenues, and payments in lieu of taxes.
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Inter‐fund Transfer. The movement of monies between funds of the same governmental entity.
Inter‐local Agreement. A contractual agreement between two or more governmental entities.
Internal Services Charges. The charges to user departments for internal services provided by another
government agency, such as data processing, equipment maintenance and communications.
L
Levy. To impose taxes for the support of government activities.
Long‐Term Debt. Debt with a maturity of more than one year after the date of issuance.
M
Major City Goals. The most important, highest priority goals for the City to accomplish over the next
two years, and as such, resources should be included in the 2025‐27 Financial Plan.
Major Fund. Funds whose revenues, expenditures/ expenses, assets, or liabilities (excluding
extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise
funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds. These
represent the City's most important funds and include the General Fund.
Mandate. A requirement from a higher level of government that a lower level of government perform a
task in a particular way or standard.
Mission Statement. The statement that identifies the particular purpose and function of an entity.
Modified Accrual Basis. The basis of accounting under which revenues are recognized when measurable
and available to pay liabilities. Expenditures are recognized when the liability is incurred except for
interest on long‐term debt which is recognized when due, and the noncurrent portion of accrued
vacation and sick leave, which is recorded in general long‐term debt.
Municipal Code. A collection of laws, rules, and regulations that apply to the City and its citizens.
N
Neighborhood Services. A program developed to promote and strengthen the stability, development,
revitalization, and preservation of neighborhoods through community‐based problem solving.
Net Position. Governmental financial statement reporting for proprietary funds where assets plus
deferred outflows of resources, less liabilities, less deferred inflows of resources, equals net position
program.
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O
Objective. A specific measurable and observable result of an organization’s activity, which advances the
organization toward its goal.
Ombudsman. One that investigates reported complaints, reports findings, and helps to achieve
equitable settlements.
OPEB. Other post‐employment benefits are benefits that an employee will begin to receive at the start
of retirement such as health care and deferred‐compensation arrangements.
Operating Budget. The portion of the budget that pertains to daily operations that provide basic
governmental services. The operating budget contains appropriations for expenditures such as
personnel, supplies, utilities, materials, travel, and fuel.
Operating Expenses. The cost for personnel, materials, and equipment required for a department to
function.
Operating Revenue. Funds that the government receives as income to pay for ongoing operations,
including such items as taxes, user fees, interest earnings, and grant revenues. Operating revenues are
used to pay for day‐to‐ day services.
P
Pay‐As‐You‐Go Financing. A term used to describe a financial policy by which the capital program is
financed from current revenues rather than through borrowing.
Per Capita. A measurement of the proportion of some statistic to an individual resident determined by
dividing the statistic by the current population.
Performance Budget. A budget that focuses upon departmental goals and objectives rather than line
items, programs, or funds. Workload and unit cost data are collected in order to assess the effectiveness
and efficiency of services. Typical measures collected might include average emergency response time
for the fire.
Performance Measure. Data collected to determine how effective and/or efficient a program is in
achieving its objectives.
Policy. A plan, course of action or guiding principle designed to set parameters for decisions and actions.
Prior Year Encumbrances. Obligations from previous years in the form of purchase orders or contracts
that are chargeable to an appropriation, and for which a part of the appropriation is reserved. They
cease to be encumbrances when the obligations are paid or otherwise terminated.
Potable Water. Water that is fit to drink.
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Program. Group activity, operations, or organizational units directed to attaining specific objectives and
achievements and budgeted as sub‐units of a department.
Program Budget. A budget that allocates money to the functions or activities of a government rather
than to specific items of cost or to specific departments.
Property Tax. A levy upon the assessed valuation of the property within the City of San Luis Obispo upon
each $100 of assessment.
R
Retained Earnings. An equity account reflecting the accumulated earnings of an enterprise or internal
service fund.
Revenue. Funds that the government receives as income. It includes such items as tax payments, fees
from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and
interest income.
Revenue Bonds. Bonds usually sold for constructing a project that will produce revenue for the
government. That revenue is pledged to pay the principal and interest of the bond.
Reserve. An account used to indicate that a portion of a fund’s assets are legally restricted for a specific
purpose and is, therefore, not available for general appropriation.
Resolution. A special or temporary order of a legislative body requiring less legal formality than an
ordinance or statute.
Resources. Total amounts available for appropriation including estimated revenues, fund transfers, and
beginning balances.
Risk Management. An organized attempt to protect a government’s assets against accidental loss in the
most economical method.
S
Sales Tax. Tax imposed on the taxable sales of all final goods.
Source of Revenue. Revenues are classified according to their source or point of origin.
Special Assessment. A compulsory levy made against certain properties to defray part or all of the cost
of a specific improvement or service deemed to primarily benefit those properties.
State and Local Fiscal Recovery Funds. Federal program authorized by the American Rescue Plan Act
(ARPA) to provide $350 billion to state, territorial, local, and Tribal governments across the United States
to support their response to and recovery from the COIVD‐19 public health emergency.
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Strategic Plan. A document outlining long‐term goals, critical issues, and action plans that will increase
the organization’s effectiveness in attaining its vision, priorities, mission, goals and objectives.
System Development Charge. That portion of the connection charge that is determined to be the
customer’s proportionate share of the cost of providing transmission, pumping, and storage facilities
required to serve the various distribution areas or zones within the system.
T
Tax Levy. The resultant product when the tax rate per $100 is multiplied by the tax base.
Taxes. Compulsory charges levied by a government for the purpose of financing services performed for
the common benefit of the people. This term does not include specific charges made against particular
persons or property for current or permanent benefit, such as special assessments.
Transfers In/Out. Amounts transferred from one fund to another to assist in financing the services for
the recipient fund.
U
Undesignated Fund Balance. The portion of a fund’s balance that is not legally restricted for a specific
purpose and is available for general appropriation.
Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It
is essentially the amount of money still available for future purposes.
Unfunded Pension Liability. The difference between assets in a pension fund and the amount of
benefits the fund is required to pay out in the long‐term.
Unreserved Fund Balance. The portion of a fund’s balance that is not restricted for a specific purpose
and is available for general appropriation.
Useful Life. The period of time that a fixed asset is able to be used. This can refer to a budget period of
time for an equipment class or the actual amount of time for a particular item.
User Charges. The payment of a fee for direct receipt of a public service by the party who benefits from
the service.
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Acronym Glossary
3CE Central Coast Community Energy
ACFR Annual Comprehensive Financial
Reports
AP Accounts Payable
APWA American Public Works
Association
AR Accounts Receivable
ARB Administrative Review Board
ARC Architectural Review Commission
ARPA American Rescue Plan Act
ATC Active Transportation Committee
BAR Budget Amendment Request
CAD Computer Aided Dispatch
CALOES California Office of Emergency
Services
CALPERS California Public Employee
Retirement System
CAP Cost Allocation Plan
CAPSLO Community Action Partnership of
San Luis Obispo
CAR Council Agenda Report
CAT Community Action Team
CBOA Construction Board of Appeals
CCCI California Construction Cost Index
CDBG Community Development Block
Grant
CDD Community Development
Department
CEQA California Enivronmental Quality
Act
CHC Cultural Heritage Committee
CMR City Manager Report
COPS Community Oriented Policing
Strategy
COS Cost of Services
CPA Certified Public Accountant
CPI Consumer Price Index
CPUC California Public Utilities
Commission
CUP Conditional Use Permit
CVRA California Voting Rights Act of
2001
DEITF Diversity, Equity, Inclusion (Task
Force)
DSLO Downtown San Luis Obispo
EOC Emergency Operations Center
EV Electric Vehicle
FEMA Federal Emergency Management
Agency
FMLA Family and Medical Leave Act
FMM Financial Management Manual
FPSC Financial Plan Steering Committee
FTE Full Time Equivalent
FY Fiscal Year
FYTD Fiscal Year‐to‐date
GAAP Generally Accepted Accounting
Principles
GASB Governmental Accounting
Standards Board
GFOA Government Finance Officers
Association
GIS Geographic Information System
GL General Ledger
HAZMAT Hazardous Materials
HA Housing Authority
HR Human Resources
HRC Human Relations Commission
IAFF International Association of Fire
Fighters
IOC Investment Oversight Committee
IT Information Technology
ITSC Information Technology Steering
Committee
JPA Joint Powers Authority
LAFCO Local Agency Formation
Commission
LAIF Local Agency Investment Fund
LGBQT Lesbian, Bisexual, Gay,
Transgender, Questioning
LRM Local Revenue Measure
MCU Mobile Crisis Unit
MDC Mobile Data Computer
MOA Memorandum of Agreement
MOU Memorandum of Understanding
MTC Mass Transportation Committee
MUP Minor Use Permit
NEPA National Environmental Policy Act
NOV Notice of Violation
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OSHA Occupational Safety and Health
Administration
PAFT Popular Annual Financial Report
PB Personnel Board
PC Planning Commission
PCC Promotional Coordinating
Committee
PERS Public Employees' Retirement
System
PFF Public Facilities Fees
PO Purchase Order
POA Police Officers’ Association
POST Peace Officer Standards and
Training
PRRC Parks and Recreation Commission
PW Public Works
REOC Revenue Enhancement Oversight
Commission
RFI Request for Information
RFP Request for Proposal
RFQ Request for Qualifications
RMS Records Management System
SLFRF State and Local Fiscal Recovery
Funds
SLOCEA San Luis Obispo City Employees'
Association
SLOCOG San Luis Obispo Council of
Governments
SLOPSOA San Luis Obispo Police Staff
Officers' Association
SLOREP San Luis Obispo Repertory Theatre
SOBC Significant Operating Budget
Change
SOP Standard Operating Procedure
SRF State Revolving Fund
TAC Technical Advisory Committee
TBID Tourism Business Improvement
District
TC Tree Committee
TDA Transportation Development Act
THMA Transitions‐ Mental Health
Association
TOT Transient Occupancy Tax
USGS U.S. Geological Survey
UT Utilities
UUT Utilities Users Tax
VLF Vehicle License Fee
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Appropriation Limit
The City’s appropriation limit is based on the Gann Spending Limit Initiative, a State constitutional
amendment adopted by the voters on June 6, 1979 and amended in 1990 with Proposition 111. It is
anchored in the State Constitution under Article XIIIB.
The limit restricts appropriations from tax revenues by State and local governments. Under its
provisions, no local agency can appropriate proceeds of taxes in excess of its “appropriation limit”.
Excess funds may be carried over into the next year. However, any excess funds remaining after the
second year must be returned to taxpayers by reducing tax rates or fees; a majority of the voters may
approve an override to increase the limit.
The City’s appropriation limit is calculated by considering population growth and cost of living as
allowed under Proposition 111.
The following summarizes changes in the City’s appropriation limit and appropriations subject to the
limit for the past ten years as well as the appropriation limit for FY 2025‐26. A positive variance
indicates that the City’s appropriations are lower than the allowable limit.
Factors Ratio
A.) Prior Year Appropriation Limit $94,976,973
B.) Adjustment Factors
1. Population Change 1.02% 1.0152
2. Cost of Living Increase 1.06% 1.0644
3. Combined Factor 1.08% 1.0806
Adjusted Limit $102,632,964
Fiscal Year Limit Base Cost of Living
Factor
Population
Factor
Appropriation
Limit
Appropriations
Subject to Limit Variance
2016‐17 62,534,500 5.63% 0.60% 66,451,500 49,397,200 17,054,300
2017‐18 66,451,500 1.20% 0.92% 67,867,633 50,036,391 17,831,242
2018‐19 67,867,633 1.88% 0.35% 69,383,546 51,142,315 18,241,231
2019‐20 69,383,546 6.37% 0.24% 73,981,290 50,127,692 23,853,598
2020‐21 73,981,290 1.92%‐0.04% 75,373,410 48,342,410 27,031,416
2021‐22 75,373,410 5.11% 0.31% 79,470,558 52,362,031 27,108,458
2022‐23 79,470,558 7.55% 0.28% 85,706,220 65,610,162 20,093,058
2023‐24 85,706,220 4.79% 1.15% 90,839,932 71,693,192 19,146,740
2024‐25 90,839,932 3.62% 0.90% 94,976,973 76,671,495 18,305,478
2025‐26 94,976,973 6.44% 1.52% 102,632,964 91,034,718 11,598,246
Financial Plan Page 427 Page 947 of 994
APPENDIX
Financial Plan Page 428 Page 948 of 994
Appendix
Operating Budget Line‐Item Detail (All funds)
This section includes General Ledger Account level detail for all funds’ operating budgets by department
and cost center. Because it includes all funds, department totals may not equal summary tables included
elsewhere in the budget. Accounts included in the following tables are limited to operating
expenditures, including staffing and other operating expenditures, and do not include non‐operating
costs like capital expenditures, debt service, or transfers.
Financial Plan Page 429 Page 949 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
Administration & IT 13,749,393 13,815,019
1001‐City Administration 1,651,007 1,707,428
51001‐Salaries ‐ Regular 1,043,481 1,062,984
51004‐Salaries ‐ Temporary 8,400 8,400
52001‐Retirement Contributions 69,658 71,012
52002‐Retirement PARS ‐ 401 11,341 11,734
52003‐PERS Unfunded Liability 233,809 256,628
53001‐Employee Group Insurance 98,844 103,302
53002‐Retiree Healthcare 13,135 13,496
55001‐Medicare 14,541 14,809
61001‐Advertising and Public Outreach 6,000 6,000
61008‐Parking 7,680 7,680
61013‐Other Contract Services 82,665 87,500
62001‐Print and Reproduction 200 200
62002‐Office Supplies 3,500 3,500
62003‐Postage 200 200
62004‐Publications and Subscriptions 310 325
62009‐Software Licensing and Maint Agreements 27,143 29,558
63001‐Membership and Certifications 2,400 2,400
63002‐Education and Training 13,800 13,800
63003‐Trips and Meetings 13,900 13,900
1002‐City Council 200,724 203,580
51001‐Salaries ‐ Regular 1,061 1,061
51002‐Council and Commissioners 109,606 109,606
52001‐Retirement Contributions 5,000 5,000
52003‐PERS Unfunded Liability 18,824 20,661
53001‐Employee Group Insurance 29,190 30,180
53002‐Retiree Healthcare 1,058 1,087
55001‐Medicare 1,586 1,586
62001‐Print and Reproduction 400 400
62010‐Office Expenses ‐ Other 17,400 17,400
63002‐Education and Training 12,000 12,000
63003‐Trips and Meetings 4,600 4,600
Financial Plan Page 430 Page 950 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
1004‐Economic Development 777,621 788,450
51001‐Salaries ‐ Regular 158,497 165,138
52001‐Retirement Contributions 10,656 11,104
52003‐PERS Unfunded Liability 36,760 40,347
53001‐Employee Group Insurance 3,600 3,600
53002‐Retiree Healthcare 2,065 2,122
55001‐Medicare 2,293 2,389
61001‐Advertising and Public Outreach 11,100 11,100
61013‐Other Contract Services 536,000 536,000
62004‐Publications and Subscriptions 300 300
62509‐Misc Materials and Supplies 2,100 2,100
63001‐Membership and Certifications 1,000 1,000
63002‐Education and Training 5,000 5,000
63003‐Trips and Meetings 8,250 8,250
1005‐Natural Resource Protection 949,227 953,648
51001‐Salaries ‐ Regular 514,147 514,147
52001‐Retirement Contributions 34,042 34,042
52003‐PERS Unfunded Liability 121,736 133,617
53001‐Employee Group Insurance 61,680 64,032
53002‐Retiree Healthcare 6,839 7,027
55001‐Medicare 7,324 7,324
61009‐Regulatory Fees 40,000 40,000
61013‐Other Contract Services 130,000 120,000
62003‐Postage 500 500
62004‐Publications and Subscriptions 500 500
62509‐Misc Materials and Supplies 21,959 21,959
63002‐Education and Training 10,000 10,000
63003‐Trips and Meetings 500 500
1006‐Tourism and Bid Promotion 2,175,542 2,184,547
51001‐Salaries ‐ Regular 157,759 164,371
51004‐Salaries ‐ Temporary 40,007 41,009
52001‐Retirement Contributions 10,497 10,938
52003‐PERS Unfunded Liability 35,813 39,308
53001‐Employee Group Insurance 14,189 14,774
53002‐Retiree Healthcare 2,012 2,067
55001‐Medicare 2,838 2,948
61001‐Advertising and Public Outreach 55,055 55,275
61013‐Other Contract Services 1,823,238 1,819,586
62004‐Publications and Subscriptions 15,015 15,075
62509‐Misc Materials and Supplies 1,001 1,005
63001‐Membership and Certifications 4,004 4,020
63002‐Education and Training 9,009 9,045
63003‐Trips and Meetings 5,105 5,126
Financial Plan Page 431 Page 951 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
1007‐Community Promotion 398,545 400,143
51001‐Salaries ‐ Regular 21,468 22,368
52001‐Retirement Contributions 1,415 1,475
52003‐PERS Unfunded Liability 4,838 5,310
53001‐Employee Group Insurance 3,247 3,394
53002‐Retiree Healthcare 272 279
55001‐Medicare 304 317
61001‐Advertising and Public Outreach 50,000 50,000
61013‐Other Contract Services 313,000 313,000
63003‐Trips and Meetings 4,000 4,000
1008‐Downtown Association Administration 246,713 251,647
61013‐Other Contract Services 246,713 251,647
1009‐Community Services Group 639,244 653,267
51001‐Salaries ‐ Regular 397,496 398,411
52001‐Retirement Contributions 26,563 26,624
52002‐Retirement PARS ‐ 401 2,558 2,558
52003‐PERS Unfunded Liability 121,479 133,334
53001‐Employee Group Insurance 25,590 26,580
53002‐Retiree Healthcare 6,824 7,012
55001‐Medicare 5,715 5,728
61008‐Parking 995 995
61013‐Other Contract Services 40,000 40,000
62002‐Office Supplies 1,650 1,650
62007‐Employee Recognition 1,000 1,000
62509‐Misc Materials and Supplies 350 350
63001‐Membership and Certifications 1,525 1,525
63002‐Education and Training 3,500 3,500
63003‐Trips and Meetings 4,000 4,000
1010‐Office of DEI 708,209 658,742
51001‐Salaries ‐ Regular 207,776 213,470
52001‐Retirement Contributions 16,145 16,528
52003‐PERS Unfunded Liability 32,971 36,189
53001‐Employee Group Insurance 24,456 25,560
53002‐Retiree Healthcare 1,852 1,903
55001‐Medicare 3,009 3,092
61013‐Other Contract Services 405,000 345,000
63002‐Education and Training 17,000 17,000
Financial Plan Page 432 Page 952 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
1021‐City Clerk 758,454 686,007
51001‐Salaries ‐ Regular 376,543 383,108
51004‐Salaries ‐ Temporary 6,103 6,256
52001‐Retirement Contributions 31,927 32,566
52003‐PERS Unfunded Liability 88,411 97,039
53001‐Employee Group Insurance 40,977 42,810
53002‐Retiree Healthcare 4,967 5,103
55001‐Medicare 5,482 5,580
61001‐Advertising and Public Outreach 10,000 10,000
61013‐Other Contract Services 163,900 73,900
62001‐Print and Reproduction 1,000 500
62002‐Office Supplies 5,700 5,700
62004‐Publications and Subscriptions 5,200 5,200
62010‐Office Expenses ‐ Other 1,000 1,000
63001‐Membership and Certifications 1,545 1,545
63002‐Education and Training 9,250 9,250
63003‐Trips and Meetings 6,450 6,450
1031‐Boysen Ranch Conserv Easement 7,500 7,500
61013‐Other Contract Services 7,500 7,500
1101‐Network Services 3,630,747 3,671,425
51001‐Salaries ‐ Regular 971,560 983,366
51004‐Salaries ‐ Temporary 21,625 22,166
51010‐Overtime 37,500 37,500
51017‐Standby 18,500 18,500
51018‐Call Back 33,955 33,955
52001‐Retirement Contributions 79,740 80,520
52003‐PERS Unfunded Liability 222,358 244,059
53001‐Employee Group Insurance 129,639 134,970
53002‐Retiree Healthcare 12,492 12,835
55001‐Medicare 14,178 14,353
61005‐Data Processing Services 795,204 755,186
61013‐Other Contract Services 468,667 513,884
61503‐Electric Service 8,311 8,311
61505‐Communication Service 336,470 336,470
62002‐Office Supplies 310,180 305,180
62509‐Misc Materials and Supplies 18,648 16,808
62511‐Rents and Leases 93,420 95,061
63001‐Membership and Certifications 2,200 2,200
63002‐Education and Training 54,100 54,100
63003‐Trips and Meetings 2,000 2,000
Financial Plan Page 433 Page 953 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
1103‐Information Services 1,605,860 1,648,636
51001‐Salaries ‐ Regular 1,010,728 1,022,325
51010‐Overtime 12,535 12,535
52001‐Retirement Contributions 87,511 88,532
52003‐PERS Unfunded Liability 240,414 263,876
53001‐Employee Group Insurance 141,018 147,175
53002‐Retiree Healthcare 13,506 13,878
55001‐Medicare 14,553 14,720
61005‐Data Processing Services 45,095 45,095
61013‐Other Contract Services 11,400 11,400
62002‐Office Supplies 6,000 6,000
63002‐Education and Training 22,700 22,700
63003‐Trips and Meetings 400 400
Community Development 8,399,657 8,449,562
4001‐Community Development Administration 1,126,412 1,006,413
51001‐Salaries ‐ Regular 539,779 544,630
51010‐Overtime 1,400 1,400
52001‐Retirement Contributions 41,704 42,177
52002‐Retirement PARS ‐ 401 2,224 2,224
52003‐PERS Unfunded Liability 122,146 134,066
53001‐Employee Group Insurance 84,588 88,320
53002‐Retiree Healthcare 6,862 7,051
55001‐Medicare 7,714 7,784
61001‐Advertising and Public Outreach 15,000 15,000
61005‐Data Processing Services 10,500 10,500
61008‐Parking 23,650 23,650
61013‐Other Contract Services 150,086 8,852
62001‐Print and Reproduction 6,600 6,600
62002‐Office Supplies 6,000 6,000
62003‐Postage 8,000 8,000
62004‐Publications and Subscriptions 900 900
62007‐Employee Recognition 3,000 3,000
62509‐Misc Materials and Supplies 3,050 3,050
63001‐Membership and Certifications 1,000 1,000
63002‐Education and Training 5,000 5,000
63003‐Trips and Meetings 1,210 1,210
65013‐Credit Cards Merchant Fees 86,000 86,000
Financial Plan Page 434 Page 954 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
4002‐Commissions and Committees 36,563 36,563
51002‐Council and Commissioners 25,000 25,000
55001‐Medicare 363 363
62004‐Publications and Subscriptions 300 300
63002‐Education and Training 7,600 7,600
63003‐Trips and Meetings 3,300 3,300
4003‐Planning 1,946,679 2,010,790
51001‐Salaries ‐ Regular 1,109,322 1,135,082
51004‐Salaries ‐ Temporary 45,806 46,310
51010‐Overtime 12,500 12,500
52001‐Retirement Contributions 90,332 92,597
52003‐PERS Unfunded Liability 258,888 284,153
53001‐Employee Group Insurance 118,950 123,780
53002‐Retiree Healthcare 14,544 14,944
55001‐Medicare 16,665 17,044
61013‐Other Contract Services 251,473 256,179
62004‐Publications and Subscriptions 500 500
62509‐Misc Materials and Supplies 700 700
63001‐Membership and Certifications 5,000 5,000
63002‐Education and Training 21,000 21,000
63003‐Trips and Meetings 1,000 1,000
4004‐Engineering 956,698 999,988
51001‐Salaries ‐ Regular 596,436 620,300
51010‐Overtime 12,000 12,000
52001‐Retirement Contributions 46,898 48,736
52003‐PERS Unfunded Liability 142,695 156,621
53001‐Employee Group Insurance 71,040 74,136
53002‐Retiree Healthcare 8,016 8,237
55001‐Medicare 8,613 8,959
61013‐Other Contract Services 57,000 57,000
62002‐Office Supplies 3,000 3,000
62004‐Publications and Subscriptions 500 500
63001‐Membership and Certifications 3,500 3,500
63002‐Education and Training 6,000 6,000
63003‐Trips and Meetings 1,000 1,000
Financial Plan Page 435 Page 955 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
4006‐Building and Safety 2,961,864 3,040,529
51001‐Salaries ‐ Regular 1,566,001 1,594,814
51010‐Overtime 10,000 10,000
52001‐Retirement Contributions 136,069 138,663
52003‐PERS Unfunded Liability 317,904 348,929
53001‐Employee Group Insurance 207,078 216,012
53002‐Retiree Healthcare 17,859 18,351
55001‐Medicare 22,543 22,959
61001‐Advertising and Public Outreach 1,410 1,410
61005‐Data Processing Services 44,394 44,394
61006‐Engineering and Plan Checks 432,665 439,057
61011‐Maintenance 2,440 2,440
61013‐Other Contract Services 140,000 140,000
62004‐Publications and Subscriptions 2,000 2,000
62506‐Safety Materials and Supplies 500 500
62509‐Misc Materials and Supplies 7,200 7,200
63001‐Membership and Certifications 2,000 2,000
63002‐Education and Training 50,500 50,500
63003‐Trips and Meetings 1,300 1,300
4008‐Housing Policy and Homelessness Programs 1,371,441 1,355,278
51001‐Salaries ‐ Regular 506,432 525,809
51004‐Salaries ‐ Temporary 23,770 23,770
51010‐Overtime 5,000 5,000
52001‐Retirement Contributions 41,217 42,906
52003‐PERS Unfunded Liability 115,144 126,381
53001‐Employee Group Insurance 49,050 51,156
53002‐Retiree Healthcare 6,469 6,647
55001‐Medicare 7,639 7,920
61013‐Other Contract Services 601,720 550,690
62002‐Office Supplies 6,800 6,800
62004‐Publications and Subscriptions 700 700
63002‐Education and Training 7,500 7,500
Financial Plan Page 436 Page 956 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
City Attorney 1,657,575 1,719,298
1501‐City Attorney 1,657,575 1,719,298
51001‐Salaries ‐ Regular 952,719 984,112
51004‐Salaries ‐ Temporary 112,319 112,319
52001‐Retirement Contributions 72,478 74,504
52002‐Retirement PARS ‐ 401 15,060 15,693
52003‐PERS Unfunded Liability 226,062 248,124
53001‐Employee Group Insurance 106,794 111,498
53002‐Retiree Healthcare 12,700 13,049
55001‐Medicare 14,867 15,303
61007‐Legal Services 59,000 59,000
61008‐Parking 3,240 3,240
61013‐Other Contract Services 41,350 41,880
62002‐Office Supplies 400 400
62003‐Postage 100 100
62004‐Publications and Subscriptions 20,260 20,850
63001‐Membership and Certifications 3,825 3,825
63002‐Education and Training 14,200 13,200
63003‐Trips and Meetings 2,200 2,200
Finance 2,770,356 2,852,226
2001‐Financial Administration 370,023 365,647
51001‐Salaries ‐ Regular 247,501 256,894
52001‐Retirement Contributions 16,194 16,815
52002‐Retirement PARS ‐ 401 2,055 2,141
52003‐PERS Unfunded Liability 44,272 48,593
53001‐Employee Group Insurance 3,600 3,600
53002‐Retiree Healthcare 2,487 2,556
55001‐Medicare 3,484 3,617
61008‐Parking 1,080 1,080
61013‐Other Contract Services 36,500 17,500
62002‐Office Supplies 4,000 4,000
62004‐Publications and Subscriptions 250 250
62007‐Employee Recognition 800 800
63001‐Membership and Certifications 300 300
63002‐Education and Training 5,500 5,500
63003‐Trips and Meetings 2,000 2,000
Financial Plan Page 437 Page 957 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
2002‐Budget 239,021 267,927
51001‐Salaries ‐ Regular 127,309 132,435
52001‐Retirement Contributions 8,395 8,734
52003‐PERS Unfunded Liability 29,215 32,066
53001‐Employee Group Insurance 8,220 8,592
53002‐Retiree Healthcare 1,641 1,686
55001‐Medicare 1,806 1,879
61001‐Advertising and Public Outreach 3,900 4,000
61013‐Other Contract Services 58,035 78,035
63001‐Membership and Certifications 300 300
63002‐Education and Training 200 200
2003‐Revenue Management 586,620 603,487
51001‐Salaries ‐ Regular 217,054 226,513
52001‐Retirement Contributions 18,314 19,118
52003‐PERS Unfunded Liability 50,057 54,943
53001‐Employee Group Insurance 26,856 27,960
53002‐Retiree Healthcare 2,812 2,890
55001‐Medicare 3,143 3,281
61013‐Other Contract Services 163,308 163,708
62003‐Postage 9,000 9,000
62010‐Office Expenses ‐ Other 1,575 1,575
63001‐Membership and Certifications 300 300
63002‐Education and Training 4,000 4,000
63003‐Trips and Meetings 200 200
65013‐Credit Cards Merchant Fees 90,000 90,000
2004‐Purchasing 251,548 260,360
51001‐Salaries ‐ Regular 169,050 172,458
52001‐Retirement Contributions 13,198 13,524
52003‐PERS Unfunded Liability 39,208 43,035
53001‐Employee Group Insurance 10,620 10,992
53002‐Retiree Healthcare 2,203 2,263
55001‐Medicare 2,429 2,477
61013‐Other Contract Services 11,840 12,611
63002‐Education and Training 3,000 3,000
Financial Plan Page 438 Page 958 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
2005‐Accounting 1,323,145 1,354,806
51001‐Salaries ‐ Regular 796,861 807,168
52001‐Retirement Contributions 56,713 57,488
52003‐PERS Unfunded Liability 160,518 176,183
53001‐Employee Group Insurance 110,544 115,062
53002‐Retiree Healthcare 9,018 9,266
55001‐Medicare 11,392 11,540
61001‐Advertising and Public Outreach 1,000 1,000
61013‐Other Contract Services 168,000 168,000
62001‐Print and Reproduction 500 500
62004‐Publications and Subscriptions 500 500
63001‐Membership and Certifications 500 500
63002‐Education and Training 6,600 6,600
63003‐Trips and Meetings 1,000 1,000
Fire 18,421,320 19,013,900
8501‐Fire Administration 1,476,006 1,506,107
51001‐Salaries ‐ Regular 652,311 652,653
51004‐Salaries ‐ Temporary 63,061 64,139
51010‐Overtime 2,700 2,700
52001‐Retirement Contributions 141,256 141,279
52002‐Retirement PARS ‐ 401 2,491 2,491
52003‐PERS Unfunded Liability 150,160 164,814
53001‐Employee Group Insurance 48,780 50,760
53002‐Retiree Healthcare 8,436 8,668
55001‐Medicare 9,961 9,981
61005‐Data Processing Services 65,939 64,741
61013‐Other Contract Services 164,908 170,944
61501‐City Water Service 19,200 20,900
61502‐City Sewer Service 16,800 17,472
61503‐Electric Service 91,200 95,760
61504‐Natural Gas Service 10,000 10,000
62001‐Print and Reproduction 1,000 1,000
62002‐Office Supplies 5,000 5,000
62003‐Postage 100 100
62007‐Employee Recognition 2,500 2,500
62010‐Office Expenses ‐ Other 500 500
62509‐Misc Materials and Supplies 3,100 3,100
63001‐Membership and Certifications 2,954 2,954
63002‐Education and Training 12,000 12,000
63003‐Trips and Meetings 1,650 1,650
Financial Plan Page 439 Page 959 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
8502‐Emergency Reponse 14,521,062 15,083,641
51001‐Salaries ‐ Regular 7,244,200 7,532,836
51010‐Overtime 1,106,344 1,161,661
51012‐Overtime ‐ Training 77,964 81,862
51018‐Call Back 10,080 10,584
52001‐Retirement Contributions 1,286,907 1,333,471
52003‐PERS Unfunded Liability 3,285,803 3,606,474
53001‐Employee Group Insurance 846,444 882,414
53002‐Retiree Healthcare 184,590 189,670
55001‐Medicare 98,088 102,029
61005‐Data Processing Services 30,000 30,000
61013‐Other Contract Services 18,391 17,391
62503‐Equipment Maintenance Supplies 2,300 2,300
62505‐Machinery and Equipment 196,200 10,000
62506‐Safety Materials and Supplies 38,900 38,900
62507‐Public Safety Supplies 49,000 49,000
62509‐Misc Materials and Supplies 45,850 35,050
8503‐Hazard Prevention 1,236,599 1,299,357
51001‐Salaries ‐ Regular 795,839 829,641
51010‐Overtime 5,810 5,984
52001‐Retirement Contributions 56,172 58,448
52003‐PERS Unfunded Liability 207,598 227,858
53001‐Employee Group Insurance 90,036 93,978
53002‐Retiree Healthcare 11,662 11,983
55001‐Medicare 11,271 11,755
61005‐Data Processing Services 38,000 39,000
61013‐Other Contract Services 1,500 1,500
62002‐Office Supplies 600 600
62004‐Publications and Subscriptions 3,635 3,635
62010‐Office Expenses ‐ Other 1,400 1,400
62506‐Safety Materials and Supplies 1,000 1,000
62507‐Public Safety Supplies 2,000 2,000
62509‐Misc Materials and Supplies 1,450 1,450
63001‐Membership and Certifications 625 625
63002‐Education and Training 7,400 7,900
63003‐Trips and Meetings 600 600
8504‐Training Services 136,374 137,374
61005‐Data Processing Services 5,800 5,800
61013‐Other Contract Services 67,000 68,000
62507‐Public Safety Supplies 21,700 21,700
63001‐Membership and Certifications 250 250
63002‐Education and Training 41,124 41,124
63003‐Trips and Meetings 500 500
Financial Plan Page 440 Page 960 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
8505‐Recruit Academy 77,600 ‐
61013‐Other Contract Services 10,000 ‐
62506‐Safety Materials and Supplies 55,000 ‐
62507‐Public Safety Supplies 11,600 ‐
62509‐Misc Materials and Supplies 1,000 ‐
8506‐Fire Apparatus Services 591,234 598,373
51001‐Salaries ‐ Regular 190,688 194,483
51010‐Overtime 13,470 14,290
51017‐Standby 1,735 1,787
52001‐Retirement Contributions 14,430 14,674
52003‐PERS Unfunded Liability 42,022 46,123
53001‐Employee Group Insurance 44,616 46,626
53002‐Retiree Healthcare 2,361 2,426
55001‐Medicare 2,707 2,759
56002‐Misc Employee Reimbursement 3,000 3,000
61005‐Data Processing Services 2,400 2,400
61013‐Other Contract Services 33,930 36,930
62502‐Construction Materials and Supplies 2,000 2,000
62503‐Equipment Maintenance Supplies 110,355 110,355
62504‐Fuel 101,300 101,300
62509‐Misc Materials and Supplies 13,800 6,800
63001‐Membership and Certifications 820 820
63002‐Education and Training 11,600 11,600
8507‐Fire Station Facility Support 43,325 43,325
61013‐Other Contract Services 14,000 14,000
62503‐Equipment Maintenance Supplies 2,600 2,600
62507‐Public Safety Supplies 26,725 26,725
8510‐Mobile Crisis Unit 136,000 136,000
51010‐Overtime 12,000 12,000
61013‐Other Contract Services 100,000 100,000
62002‐Office Supplies 1,000 1,000
62509‐Misc Materials and Supplies 18,000 18,000
63002‐Education and Training 5,000 5,000
Financial Plan Page 441 Page 961 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
8599‐Emergency Management 203,120 209,724
51001‐Salaries ‐ Regular 119,548 122,053
52001‐Retirement Contributions 7,882 8,048
52003‐PERS Unfunded Liability 29,327 32,189
53001‐Employee Group Insurance 21,990 22,980
53002‐Retiree Healthcare 1,648 1,693
55001‐Medicare 1,696 1,731
61001‐Advertising and Public Outreach 4,450 4,450
62001‐Print and Reproduction 1,500 1,500
62002‐Office Supplies 1,500 1,500
62010‐Office Expenses ‐ Other 1,000 1,000
62507‐Public Safety Supplies 4,510 4,510
62509‐Misc Materials and Supplies 1,100 1,100
63001‐Membership and Certifications 330 330
63002‐Education and Training 5,500 5,500
63003‐Trips and Meetings 1,140 1,140
Human Resources 7,564,991 8,184,613
3001‐Human Resources 1,982,033 2,062,750
51001‐Salaries ‐ Regular 1,082,004 1,124,924
51004‐Salaries ‐ Temporary 20,977 21,502
52001‐Retirement Contributions 71,510 74,359
52002‐Retirement PARS ‐ 401 2,044 2,141
52003‐PERS Unfunded Liability 242,271 265,915
53001‐Employee Group Insurance 147,510 154,122
53002‐Retiree Healthcare 13,610 13,985
55001‐Medicare 15,688 16,309
61013‐Other Contract Services 95,500 94,561
61029‐Recruitment Expenses 77,288 79,772
61030 ‐ Medical Services 5,400 5,400
62002‐Office Supplies 3,500 3,500
62004‐Publications and Subscriptions 6,570 6,800
62007‐Employee Recognition 1,500 1,500
62008‐Furniture and Fixtures 1,000 1,000
62009‐Software Licensing and Maint Agreements 39,610 39,610
63001‐Membership and Certifications 1,650 1,650
63002‐Education and Training 133,400 133,400
63003‐Trips and Meetings 20,000 21,300
65014‐Misc Other Charges 1,000 1,000
3003‐Wellness Program 55,800 55,610
61013‐Other Contract Services 37,000 38,110
61028‐Personnel Services 9,300 9,000
62008‐Furniture and Fixtures 8,000 7,000
63003‐Trips and Meetings 1,500 1,500
Financial Plan Page 442 Page 962 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
3050‐Insurance ISF 5,527,158 6,066,253
54001‐Workers Comp Insurance 2,069,183 2,355,887
61014‐Liability Insurance 2,547,586 2,625,060
61015‐Other Insurance 910,389 1,085,306
Non‐Departmental 2,401,694 3,463,325
2007‐Non‐Departmental 2,401,694 3,463,325
51001‐Salaries ‐ Regular 50,000 50,000
52001‐Retirement Contributions 47,960 48,949
53002‐Retiree Healthcare 1,922 2,075
53003‐Unemployment Insurance 30,000 30,000
56002‐Misc Employee Reimbursement 15,000 15,000
56003‐Contingency Expense 1,388,209 2,440,470
61010‐Ventures and Contingencies 200,000 200,000
61013‐Other Contract Services 385,191 393,971
62001‐Print and Reproduction 46,000 46,000
62003‐Postage 43,000 43,000
62007‐Employee Recognition 25,000 20,000
62010‐Office Expenses ‐ Other 6,000 6,000
62511‐Rents and Leases 131,612 135,560
63001‐Membership and Certifications 18,500 19,000
63002‐Education and Training 3,300 3,300
65013‐Credit Cards Merchant Fees 10,000 10,000
Financial Plan Page 443 Page 963 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
Parks & Recreation 6,222,696 6,363,030
7001‐Recreation Administration 1,086,220 1,110,533
51001‐Salaries ‐ Regular 573,038 576,704
51003‐Salaries ‐ Contract 68,354 71,942
51004‐Salaries ‐ Temporary 45,250 46,382
51010‐Overtime 800 800
52001‐Retirement Contributions 53,439 54,146
52002‐Retirement PARS ‐ 401 2,224 2,224
52003‐PERS Unfunded Liability 142,429 156,329
53001‐Employee Group Insurance 65,310 67,788
53002‐Retiree Healthcare 8,001 8,222
55001‐Medicare 9,870 9,991
61001‐Advertising and Public Outreach 1,000 1,000
61005‐Data Processing Services 21,000 21,000
61008‐Parking 7,470 7,470
61011‐Maintenance 2,500 1,000
61013‐Other Contract Services 4,900 4,900
62001‐Print and Reproduction 2,400 2,400
62002‐Office Supplies 11,800 11,800
62003‐Postage 700 700
62004‐Publications and Subscriptions 400 400
62007‐Employee Recognition 3,600 3,600
62010‐Office Expenses ‐ Other 15,000 15,000
62509‐Misc Materials and Supplies 24,775 24,775
63001‐Membership and Certifications 1,210 1,210
63002‐Education and Training 7,750 7,750
63003‐Trips and Meetings 1,000 1,000
65013‐Credit Cards Merchant Fees 12,000 12,000
7002‐Recreation Facilities 392,228 394,954
51001‐Salaries ‐ Regular 120,636 120,636
51004‐Salaries ‐ Temporary 114,757 115,903
51010‐Overtime 400 400
52001‐Retirement Contributions 12,235 12,343
52003‐PERS Unfunded Liability 37,980 41,687
53001‐Employee Group Insurance 30,030 31,020
53002‐Retiree Healthcare 2,134 2,192
55001‐Medicare 3,375 3,392
61013‐Other Contract Services 48,150 48,850
61014‐Liability Insurance 10,000 10,000
62002‐Office Supplies 800 800
62509‐Misc Materials and Supplies 10,000 6,000
63001‐Membership and Certifications 330 330
63002‐Education and Training 1,400 1,400
Financial Plan Page 444 Page 964 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
7003‐Youth Services 1,592,313 1,628,964
51001‐Salaries ‐ Regular 583,097 601,307
51004‐Salaries ‐ Temporary 520,876 520,876
51010‐Overtime 2,100 2,100
52001‐Retirement Contributions 61,869 63,606
52003‐PERS Unfunded Liability 128,179 140,688
53001‐Employee Group Insurance 96,468 100,200
53002‐Retiree Healthcare 7,201 7,399
55001‐Medicare 15,974 16,238
61001‐Advertising and Public Outreach 500 500
61013‐Other Contract Services 52,950 52,950
62001‐Print and Reproduction 1,000 1,000
62002‐Office Supplies 1,500 1,500
62008‐Furniture and Fixtures 3,500 3,500
62507‐Public Safety Supplies 2,610 2,610
62509‐Misc Materials and Supplies 53,940 53,940
62511‐Rents and Leases 48,600 48,600
63001‐Membership and Certifications 1,350 1,350
63002‐Education and Training 10,600 10,600
7004‐Community Services 644,285 665,436
51001‐Salaries ‐ Regular 234,593 245,833
51004‐Salaries ‐ Temporary 101,223 101,616
51010‐Overtime 2,500 2,500
52001‐Retirement Contributions 21,626 22,588
52003‐PERS Unfunded Liability 67,623 74,223
53001‐Employee Group Insurance 46,470 48,204
53002‐Retiree Healthcare 3,799 3,903
55001‐Medicare 4,837 5,004
61001‐Advertising and Public Outreach 1,800 1,800
61013‐Other Contract Services 72,280 72,280
62002‐Office Supplies 800 800
62003‐Postage 500 500
62502‐Construction Materials and Supplies 2,764 2,714
62508‐Recreation Supplies 20,500 20,500
62509‐Misc Materials and Supplies 9,000 9,000
62511‐Rents and Leases 43,900 43,900
63001‐Membership and Certifications 1,070 1,070
63002‐Education and Training 9,000 9,000
Financial Plan Page 445 Page 965 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
7005‐Ranger Service 941,328 965,405
51001‐Salaries ‐ Regular 538,896 549,123
51004‐Salaries ‐ Temporary 75,400 75,400
51010‐Overtime 5,500 5,500
52001‐Retirement Contributions 48,610 49,606
52003‐PERS Unfunded Liability 119,642 131,318
53001‐Employee Group Insurance 63,126 65,220
53002‐Retiree Healthcare 6,721 6,906
55001‐Medicare 8,794 8,942
61013‐Other Contract Services 29,950 29,950
62001‐Print and Reproduction 4,750 3,500
62502‐Construction Materials and Supplies 16,250 16,250
62505‐Machinery and Equipment 6,000 6,000
62509‐Misc Materials and Supplies 9,000 9,000
63001‐Membership and Certifications 690 690
63002‐Education and Training 8,000 8,000
7006‐Aquatics 715,194 721,012
51001‐Salaries ‐ Regular 81,703 81,703
51004‐Salaries ‐ Temporary 478,711 480,213
51010‐Overtime 3,500 3,500
52001‐Retirement Contributions 21,032 21,152
52003‐PERS Unfunded Liability 29,622 32,513
53001‐Employee Group Insurance 24,234 24,924
53002‐Retiree Healthcare 1,664 1,710
55001‐Medicare 8,103 8,125
61001‐Advertising and Public Outreach 600 600
61013‐Other Contract Services 47,196 48,543
62002‐Office Supplies 600 600
62505‐Machinery and Equipment 5,000 5,000
62506‐Safety Materials and Supplies 2,000 2,000
62508‐Recreation Supplies 700 700
62509‐Misc Materials and Supplies 7,200 6,400
63001‐Membership and Certifications 330 330
63002‐Education and Training 3,000 3,000
Financial Plan Page 446 Page 966 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
7007‐Golf Course 840,627 866,226
51001‐Salaries ‐ Regular 291,127 301,670
51004‐Salaries ‐ Temporary 101,818 101,818
51010‐Overtime 2,500 2,500
52001‐Retirement Contributions 25,112 26,013
52003‐PERS Unfunded Liability 68,297 74,963
53001‐Employee Group Insurance 42,984 44,664
53002‐Retiree Healthcare 3,837 3,942
55001‐Medicare 5,638 5,789
61001‐Advertising and Public Outreach 1,400 1,400
61005‐Data Processing Services 11,450 11,700
61011‐Maintenance 14,500 14,500
61013‐Other Contract Services 26,264 26,567
61501‐City Water Service 132,000 135,000
61502‐City Sewer Service 3,500 3,500
61503‐Electric Service 10,000 10,000
61504‐Natural Gas Service 400 400
61506‐Solid Waste Service 4,600 4,600
62002‐Office Supplies 1,500 1,500
62501‐Chemicals 20,000 20,000
62502‐Construction Materials and Supplies 30,000 30,000
62506‐Safety Materials and Supplies 2,500 2,500
62509‐Misc Materials and Supplies 28,400 28,400
63001‐Membership and Certifications 1,800 1,800
63002‐Education and Training 3,000 3,000
65013‐Credit Cards Merchant Fees 8,000 10,000
7008‐Jack House 10,500 10,500
61001‐Advertising and Public Outreach 3,000 3,000
62508‐Recreation Supplies 7,500 7,500
Financial Plan Page 447 Page 967 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
Police 25,598,563 27,002,731
8001‐Police Administration 2,781,586 2,836,812
51001‐Salaries ‐ Regular 1,001,234 1,016,561
51010‐Overtime 2,100 2,100
52001‐Retirement Contributions 131,285 134,254
52002‐Retirement PARS ‐ 401 2,679 2,679
52003‐PERS Unfunded Liability 299,068 328,255
53001‐Employee Group Insurance 87,516 90,672
53002‐Retiree Healthcare 16,801 17,263
55001‐Medicare 14,019 14,226
61011‐Maintenance 2,000 2,000
61013‐Other Contract Services 829,401 833,319
61501‐City Water Service 19,392 19,392
61502‐City Sewer Service 7,850 7,850
61503‐Electric Service 165,600 165,600
61504‐Natural Gas Service 13,100 13,100
62002‐Office Supplies 8,700 8,700
62003‐Postage 6,900 6,900
62004‐Publications and Subscriptions 1,400 1,400
62007‐Employee Recognition 9,400 9,400
62008‐Furniture and Fixtures 7,700 7,700
62010‐Office Expenses ‐ Other 9,600 9,600
62507‐Public Safety Supplies 9,200 9,200
62509‐Misc Materials and Supplies 4,300 4,300
63001‐Membership and Certifications 4,540 4,540
63002‐Education and Training 123,200 123,200
63003‐Trips and Meetings 4,100 4,100
65013‐Credit Cards Merchant Fees 500 500
Financial Plan Page 448 Page 968 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
8002‐Patrol 13,692,074 14,629,941
51001‐Salaries ‐ Regular 7,507,034 7,971,500
51010‐Overtime 307,065 307,065
51018‐Call Back 203,705 203,705
52001‐Retirement Contributions 1,034,227 1,095,573
52003‐PERS Unfunded Liability 3,307,480 3,630,266
53001‐Employee Group Insurance 857,832 894,276
53002‐Retiree Healthcare 185,808 190,921
55001‐Medicare 102,201 108,579
61011‐Maintenance 32,300 32,300
61013‐Other Contract Services 1,656 1,656
62504‐Fuel 1,000 1,000
62505‐Machinery and Equipment ‐ 81,900
62506‐Safety Materials and Supplies 81,266 40,700
62507‐Public Safety Supplies 59,500 59,500
62509‐Misc Materials and Supplies 11,000 11,000
8003‐Investigations 4,073,125 4,267,933
51001‐Salaries ‐ Regular 2,197,440 2,282,011
51010‐Overtime 198,837 198,837
51017‐Standby 21,289 21,289
51018‐Call Back 44,683 44,683
52001‐Retirement Contributions 357,172 370,217
52003‐PERS Unfunded Liability 870,467 955,418
53001‐Employee Group Insurance 236,676 246,408
53002‐Retiree Healthcare 48,901 50,247
55001‐Medicare 30,060 31,223
61013‐Other Contract Services 25,500 25,500
62507‐Public Safety Supplies 15,900 15,900
62509‐Misc Materials and Supplies 3,000 3,000
62512‐Investigative Supplies 23,200 23,200
Financial Plan Page 449 Page 969 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
8004‐Police Support Services 3,703,803 3,864,439
51001‐Salaries ‐ Regular 2,254,862 2,353,485
51010‐Overtime 25,895 25,895
51018‐Call Back 37,677 37,677
52001‐Retirement Contributions 165,993 172,998
52003‐PERS Unfunded Liability 628,501 689,839
53001‐Employee Group Insurance 251,184 260,652
53002‐Retiree Healthcare 35,308 36,280
55001‐Medicare 31,208 32,579
61005‐Data Processing Services 30,700 30,700
61013‐Other Contract Services 230,475 212,335
61505‐Communication Service 2,000 2,000
62002‐Office Supplies 8,000 8,000
62509‐Misc Materials and Supplies 2,000 2,000
8005‐Neighborhood Services 327,043 332,286
51001‐Salaries ‐ Regular 126,550 126,550
51004‐Salaries ‐ Temporary 90,244 92,496
52001‐Retirement Contributions 8,345 8,345
52003‐PERS Unfunded Liability 29,843 32,756
53001‐Employee Group Insurance 9,480 9,480
53002‐Retiree Healthcare 1,677 1,723
55001‐Medicare 3,104 3,136
61001‐Advertising and Public Outreach 20,000 20,000
61013‐Other Contract Services 27,000 27,000
62509‐Misc Materials and Supplies 5,800 5,800
63002‐Education and Training 5,000 5,000
8006‐Traffic Safety 1,020,933 1,071,320
51001‐Salaries ‐ Regular 509,048 529,427
51010‐Overtime 59,370 59,370
51018‐Call Back 21,414 21,414
52001‐Retirement Contributions 91,807 95,464
52003‐PERS Unfunded Liability 234,555 257,446
53001‐Employee Group Insurance 62,736 65,556
53002‐Retiree Healthcare 13,177 13,539
55001‐Medicare 6,926 7,203
61011‐Maintenance 2,900 2,900
62010‐Office Expenses ‐ Other 800 800
62504‐Fuel 7,000 7,000
62505‐Machinery and Equipment 2,400 2,400
62506‐Safety Materials and Supplies 3,300 3,300
62509‐Misc Materials and Supplies 5,500 5,500
Financial Plan Page 450 Page 970 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
Public Works 27,371,164 28,950,497
5001‐Public Works Administration 1,519,014 1,559,656
51001‐Salaries ‐ Regular 989,805 999,766
51010‐Overtime 1,200 1,200
52001‐Retirement Contributions 74,411 75,187
52002‐Retirement PARS ‐ 401 2,224 2,224
52003‐PERS Unfunded Liability 249,559 273,914
53001‐Employee Group Insurance 124,254 129,276
53002‐Retiree Healthcare 14,020 14,406
55001‐Medicare 14,150 14,292
61008‐Parking 540 540
61013‐Other Contract Services 5,000 5,000
62001‐Print and Reproduction 1,000 1,000
62002‐Office Supplies 4,000 4,000
62004‐Publications and Subscriptions 228 228
62007‐Employee Recognition 6,000 6,000
62009‐Software Licensing and Maint Agreements 1,605 1,605
62509‐Misc Materials and Supplies 2,800 2,800
63001‐Membership and Certifications 19,719 19,719
63002‐Education and Training 7,500 7,500
63003‐Trips and Meetings 1,000 1,000
Financial Plan Page 451 Page 971 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
5002‐Parks Maintenance 4,189,120 4,275,368
51001‐Salaries ‐ Regular 1,139,361 1,184,325
51004‐Salaries ‐ Temporary 145,194 148,130
51010‐Overtime 18,500 18,500
51017‐Standby 18,500 18,500
51018‐Call Back 1,000 1,000
52001‐Retirement Contributions 111,516 115,838
52003‐PERS Unfunded Liability 236,642 259,736
53001‐Employee Group Insurance 235,296 244,368
53002‐Retiree Healthcare 13,294 13,660
55001‐Medicare 18,044 18,739
61011‐Maintenance 9,000 9,000
61013‐Other Contract Services 974,330 1,002,914
61501‐City Water Service 784,974 749,913
61502‐City Sewer Service 72,326 73,772
61503‐Electric Service 154,188 157,272
61506‐Solid Waste Service 29,676 30,269
62001‐Print and Reproduction 1,500 1,500
62002‐Office Supplies 500 500
62004‐Publications and Subscriptions 300 300
62009‐Software Licensing and Maint Agreements 4,769 4,923
62501‐Chemicals 15,000 17,000
62502‐Construction Materials and Supplies 28,250 28,250
62503‐Equipment Maintenance Supplies 30,000 30,000
62506‐Safety Materials and Supplies 9,000 9,000
62509‐Misc Materials and Supplies 124,500 124,500
63001‐Membership and Certifications 3,460 3,460
63002‐Education and Training 10,000 10,000
Financial Plan Page 452 Page 972 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
5003‐Swim Center Maintenance 694,394 705,891
51001‐Salaries ‐ Regular 86,156 86,156
51004‐Salaries ‐ Temporary 23,442 23,442
51010‐Overtime 4,500 4,500
51017‐Standby 5,400 5,400
51018‐Call Back 700 700
52001‐Retirement Contributions 10,512 10,512
52003‐PERS Unfunded Liability 19,819 21,754
53001‐Employee Group Insurance 9,480 9,480
53002‐Retiree Healthcare 1,113 1,144
55001‐Medicare 1,565 1,565
61009‐Regulatory Fees 1,000 1,000
61013‐Other Contract Services 20,300 20,300
61501‐City Water Service 86,349 88,076
61502‐City Sewer Service 85,307 87,013
61503‐Electric Service 99,033 101,013
61504‐Natural Gas Service 94,597 96,489
61506‐Solid Waste Service 3,121 3,184
62501‐Chemicals 100,000 102,164
62502‐Construction Materials and Supplies 5,900 5,900
62503‐Equipment Maintenance Supplies 22,300 22,300
62506‐Safety Materials and Supplies 1,100 1,100
62509‐Misc Materials and Supplies 9,500 9,500
63002‐Education and Training 3,200 3,200
5004‐Urban Forest Services 214,065 225,075
51001‐Salaries ‐ Regular 117,128 123,186
51010‐Overtime 4,500 4,500
52001‐Retirement Contributions 11,213 11,804
52003‐PERS Unfunded Liability 37,959 41,663
53001‐Employee Group Insurance 8,220 8,592
53002‐Retiree Healthcare 2,132 2,191
55001‐Medicare 1,669 1,757
61011‐Maintenance 500 500
61013‐Other Contract Services 4,750 4,750
62001‐Print and Reproduction 250 250
62002‐Office Supplies 100 100
62009‐Software Licensing and Maint Agreements 4,640 4,779
62506‐Safety Materials and Supplies 3,244 3,244
62509‐Misc Materials and Supplies 11,479 11,479
63001‐Membership and Certifications 1,780 1,780
63002‐Education and Training 4,500 4,500
Financial Plan Page 453 Page 973 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
5005‐Facilities Maintenance 1,532,058 1,559,179
51001‐Salaries ‐ Regular 424,779 429,960
51010‐Overtime 8,000 8,000
51017‐Standby 14,300 14,300
51018‐Call Back 7,000 7,000
52001‐Retirement Contributions 37,911 38,415
52003‐PERS Unfunded Liability 100,408 110,208
53001‐Employee Group Insurance 76,614 80,028
53002‐Retiree Healthcare 5,641 5,796
55001‐Medicare 6,112 6,187
61009‐Regulatory Fees 450 450
61013‐Other Contract Services 318,300 318,300
61501‐City Water Service 28,682 29,256
61502‐City Sewer Service 26,788 27,324
61503‐Electric Service 317,419 323,767
61504‐Natural Gas Service 36,120 36,843
61506‐Solid Waste Service 42,998 43,858
62001‐Print and Reproduction 500 500
62002‐Office Supplies 500 500
62009‐Software Licensing and Maint Agreements 4,771 4,923
62502‐Construction Materials and Supplies 17,800 17,800
62503‐Equipment Maintenance Supplies 5,300 5,300
62506‐Safety Materials and Supplies 3,064 3,064
62509‐Misc Materials and Supplies 44,100 42,900
63002‐Education and Training 3,000 3,000
63003‐Trips and Meetings 1,500 1,500
Financial Plan Page 454 Page 974 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
5006‐Street/Sidewalk Maintenance 2,623,508 2,682,950
51001‐Salaries ‐ Regular 1,070,415 1,096,250
51004‐Salaries ‐ Temporary 46,883 46,883
51010‐Overtime 9,700 9,700
51017‐Standby 18,500 18,500
51018‐Call Back 2,500 2,500
52001‐Retirement Contributions 96,627 98,876
52003‐PERS Unfunded Liability 227,356 249,544
53001‐Employee Group Insurance 188,304 196,608
53002‐Retiree Healthcare 12,772 13,124
55001‐Medicare 16,011 16,386
61013‐Other Contract Services 511,500 511,500
61506‐Solid Waste Service 25,000 25,000
62001‐Print and Reproduction 3,000 3,000
62002‐Office Supplies 100 100
62009‐Software Licensing and Maint Agreements 4,640 4,779
62502‐Construction Materials and Supplies 290,000 290,000
62506‐Safety Materials and Supplies 8,400 8,400
62509‐Misc Materials and Supplies 87,500 87,500
63002‐Education and Training 4,300 4,300
5007‐Traffic Signals and Lighting 662,397 676,702
51001‐Salaries ‐ Regular 177,884 180,831
51010‐Overtime 2,400 2,400
51017‐Standby 13,300 13,300
51018‐Call Back 1,200 1,200
52001‐Retirement Contributions 17,056 17,343
52003‐PERS Unfunded Liability 40,075 43,986
53001‐Employee Group Insurance 43,980 45,960
53002‐Retiree Healthcare 2,251 2,313
55001‐Medicare 2,539 2,582
61013‐Other Contract Services 15,000 15,000
61503‐Electric Service 264,180 269,000
62002‐Office Supplies 100 100
62009‐Software Licensing and Maint Agreements 13,000 13,255
62506‐Safety Materials and Supplies 1,032 1,032
62509‐Misc Materials and Supplies 65,400 65,400
63002‐Education and Training 3,000 3,000
Financial Plan Page 455 Page 975 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
5008‐Fleet 1,532,870 1,552,683
51001‐Salaries ‐ Regular 440,613 448,415
51010‐Overtime 9,500 9,500
51018‐Call Back 1,000 1,000
52001‐Retirement Contributions 39,436 40,186
52003‐PERS Unfunded Liability 86,660 95,117
53001‐Employee Group Insurance 77,448 80,004
53002‐Retiree Healthcare 4,868 5,002
55001‐Medicare 6,334 6,447
61009‐Regulatory Fees 12,000 12,000
61013‐Other Contract Services 186,000 186,000
62002‐Office Supplies 1,000 1,000
62007‐Employee Recognition 250 250
62009‐Software Licensing and Maint Agreements 14,362 14,362
62501‐Chemicals 14,500 14,500
62503‐Equipment Maintenance Supplies 192,700 192,700
62504‐Fuel 420,000 420,000
62506‐Safety Materials and Supplies 3,100 3,100
62509‐Misc Materials and Supplies 16,700 16,700
63001‐Membership and Certifications 1,500 1,500
63002‐Education and Training 4,500 4,500
63003‐Trips and Meetings 400 400
5009‐CIP Project Eng 3,186,264 3,301,959
51001‐Salaries ‐ Regular 2,062,466 2,109,487
51004‐Salaries ‐ Temporary 82,525 92,765
51010‐Overtime 6,900 6,900
52001‐Retirement Contributions 178,687 182,625
52003‐PERS Unfunded Liability 455,497 499,950
53001‐Employee Group Insurance 209,860 218,341
53002‐Retiree Healthcare 25,589 26,293
55001‐Medicare 30,153 30,842
61001‐Advertising and Public Outreach 1,800 1,800
61008‐Parking 4,860 4,860
61009‐Regulatory Fees 2,510 2,510
61013‐Other Contract Services 20,000 20,000
62001‐Print and Reproduction 2,500 2,500
62002‐Office Supplies 3,500 3,500
62009‐Software Licensing and Maint Agreements 65,574 65,744
62506‐Safety Materials and Supplies 3,026 3,026
62509‐Misc Materials and Supplies 5,000 5,000
63001‐Membership and Certifications 3,817 3,817
63002‐Education and Training 18,500 18,500
63003‐Trips and Meetings 3,500 3,500
Financial Plan Page 456 Page 976 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
5010‐Transportation Plan and Eng 939,215 974,106
51001‐Salaries ‐ Regular 575,130 591,292
51004‐Salaries ‐ Temporary 41,579 42,619
51010‐Overtime 1,600 1,600
52001‐Retirement Contributions 51,210 52,690
52003‐PERS Unfunded Liability 130,298 143,014
53001‐Employee Group Insurance 70,794 73,836
53002‐Retiree Healthcare 7,320 7,521
55001‐Medicare 8,938 9,188
61001‐Advertising and Public Outreach 2,000 2,000
61008‐Parking 2,160 2,160
61013‐Other Contract Services 15,000 15,000
62001‐Print and Reproduction 250 250
62002‐Office Supplies 1,600 1,600
62004‐Publications and Subscriptions 1,500 1,500
62009‐Software Licensing and Maint Agreements 17,000 17,000
62506‐Safety Materials and Supplies 416 416
62509‐Misc Materials and Supplies 1,700 1,700
63001‐Membership and Certifications 1,820 1,820
63002‐Education and Training 7,100 7,100
63003‐Trips and Meetings 1,800 1,800
5011‐Active Transportation 265,487 271,680
51001‐Salaries ‐ Regular 169,288 171,148
51004‐Salaries ‐ Temporary 2,822 2,892
52001‐Retirement Contributions 11,408 11,543
52003‐PERS Unfunded Liability 38,023 41,733
53001‐Employee Group Insurance 16,597 16,913
53002‐Retiree Healthcare 2,136 2,195
55001‐Medicare 2,453 2,481
61001‐Advertising and Public Outreach 10,000 10,000
62001‐Print and Reproduction 250 250
62002‐Office Supplies 300 300
62009‐Software Licensing and Maint Agreements 431 444
63001‐Membership and Certifications 10,000 10,000
63002‐Education and Training 280 280
63003‐Trips and Meetings 1,500 1,500
Financial Plan Page 457 Page 977 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
5101‐Parking Admin 3,950,382 4,049,250
51001‐Salaries ‐ Regular 1,206,515 1,246,538
51004‐Salaries ‐ Temporary 364,435 377,750
51010‐Overtime 8,000 8,000
51017‐Standby 4,500 4,500
51018‐Call Back 800 800
52001‐Retirement Contributions 116,970 120,339
52003‐PERS Unfunded Liability 271,504 298,001
53001‐Employee Group Insurance 189,251 197,373
53002‐Retiree Healthcare 15,253 15,672
55001‐Medicare 22,623 23,396
61001‐Advertising and Public Outreach 30,200 20,200
61005‐Data Processing Services 90,200 90,200
61008‐Parking 15,000 15,000
61011‐Maintenance 96,000 96,000
61013‐Other Contract Services 638,380 641,340
61501‐City Water Service 5,950 6,936
61502‐City Sewer Service 600 700
61503‐Electric Service 269,280 274,666
61506‐Solid Waste Service 6,426 7,344
62001‐Print and Reproduction 66,000 63,000
62002‐Office Supplies 5,000 5,000
62009‐Software Licensing and Maint Agreements 10,000 19,000
62503‐Equipment Maintenance Supplies 16,000 16,000
62509‐Misc Materials and Supplies 26,525 26,525
63001‐Membership and Certifications 1,320 1,320
63002‐Education and Training 8,500 8,500
63003‐Trips and Meetings 7,500 7,500
65013‐Credit Cards Merchant Fees 457,650 457,650
Financial Plan Page 458 Page 978 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
5201‐Transit Ops and Maint 5,992,190 7,045,797
51001‐Salaries ‐ Regular 242,965 250,628
51004‐Salaries ‐ Temporary 21,393 21,393
51010‐Overtime 2,500 2,500
52001‐Retirement Contributions 19,797 20,382
52003‐PERS Unfunded Liability 50,802 55,760
53001‐Employee Group Insurance 43,143 44,980
53002‐Retiree Healthcare 2,854 2,932
55001‐Medicare 3,803 3,913
61001‐Advertising and Public Outreach 30,000 20,000
61003‐Auditing and Accounting Fees 5,600 5,600
61005‐Data Processing Services 70,150 70,150
61008‐Parking 1,620 1,620
61009‐Regulatory Fees 4,800 9,600
61011‐Maintenance 382,180 346,615
61013‐Other Contract Services 72,100 72,100
61016‐Purchased Transportation 4,481,353 5,580,494
61503‐Electric Service 22,500 22,500
62001‐Print and Reproduction 25,000 25,000
62002‐Office Supplies 1,000 1,000
62008‐Furniture and Fixtures 1,000 1,000
62009‐Software Licensing and Maint Agreements 51,000 51,000
62504‐Fuel 440,000 420,000
62509‐Misc Materials and Supplies 2,500 2,500
63001‐Membership and Certifications 3,330 3,330
63002‐Education and Training 1,000 1,000
63003‐Trips and Meetings 6,000 6,000
65013‐Credit Cards Merchant Fees 3,800 3,800
5302 ‐ Flood Control 70,200 70,200
61013‐Other Contract Services 70,200 70,200
Financial Plan Page 459 Page 979 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
Utilities 40,969,852 37,735,922
5301‐Stormwater 1,007,153 1,038,550
51001‐Salaries ‐ Regular 563,304 577,777
51010‐Overtime 4,600 4,600
51018‐Call Back 300 300
52001‐Retirement Contributions 49,813 51,045
52003‐PERS Unfunded Liability 137,985 151,451
53001‐Employee Group Insurance 86,007 89,235
53002‐Retiree Healthcare 7,752 7,965
55001‐Medicare 8,087 8,297
61005‐Data Processing Services 1,000 1,000
61009‐Regulatory Fees 18,500 18,500
61013‐Other Contract Services 61,200 59,700
61503‐Electric Service 500 500
62002‐Office Supplies 1,000 1,000
62009‐Software Licensing and Maint Agreements 16,505 16,505
62503‐Equipment Maintenance Supplies 2,400 2,400
62506‐Safety Materials and Supplies 2,850 2,850
62509‐Misc Materials and Supplies 34,675 34,675
63001‐Membership and Certifications 3,175 3,250
63002‐Education and Training 7,500 7,500
Financial Plan Page 460 Page 980 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6001‐Water Administration/Engineering 1,917,575 1,941,752
51001‐Salaries ‐ Regular 814,609 825,471
51003‐Salaries ‐ Contract 54,893 112,294
51004‐Salaries ‐ Temporary 47,540 47,540
51010‐Overtime 5,000 5,000
52001‐Retirement Contributions 64,909 71,375
52002‐Retirement PARS ‐ 401 890 890
52003‐PERS Unfunded Liability 169,999 186,590
53001‐Employee Group Insurance 99,998 111,927
53002‐Retiree Healthcare 9,550 9,813
55001‐Medicare 12,538 13,528
61001‐Advertising and Public Outreach 95,000 95,000
61007‐Legal Services 90,000 90,000
61008‐Parking 8,640 9,072
61013‐Other Contract Services 144,892 73,796
61501‐City Water Service 400 400
61502‐City Sewer Service 330 350
61503‐Electric Service 3,785 3,785
61504‐Natural Gas Service 900 1,000
61505‐Communication Service 2,500 2,750
62002‐Office Supplies 2,500 2,500
62004‐Publications and Subscriptions 2,500 2,500
62007‐Employee Recognition 1,100 1,100
62009‐Software Licensing and Maint Agreements 41,222 41,222
62010‐Office Expenses ‐ Other 13,000 2,750
62506‐Safety Materials and Supplies 1,950 1,950
63001‐Membership and Certifications 9,390 9,610
63002‐Education and Training 15,050 15,050
65013‐Credit Cards Merchant Fees 204,490 204,490
Financial Plan Page 461 Page 981 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6002‐Water Source of Supply 17,204,493 13,638,854
51001‐Salaries ‐ Regular 134,440 135,141
52001‐Retirement Contributions 12,421 12,489
52003‐PERS Unfunded Liability 30,298 33,254
53001‐Employee Group Insurance 22,113 23,089
53002‐Retiree Healthcare 1,702 1,749
55001‐Medicare 1,913 1,923
61012‐Water Supply 60,300 62,712
61013‐Other Contract Services 17,000 12,000
61017‐Nacimiento Contribution for Operations & Maintenance 1,659,694 1,726,082
61018‐Nacimiento Contribution for Electric Service 953,303 1,273,959
61019‐Nacimiento Contribution for Capital Projects 816,851 464,796
61020‐Nacimiento Contribution for Debt Service 4,622,040 4,615,844
61021‐Salinas Contribution for Operations & Maintenance 1,334,391 1,387,767
61022‐Salinas Contribution for Electric Service 275,000 164,594
61023‐Salinas Contribution for Capital Projects 5,010,000 1,042,900
61024‐Whale Rock Contribution for Operations & Maintenance 778,947 777,909
61025‐Whale Rock Contribution for Electric Service 306,306 292,383
61026‐Whale Rock Contribution for Capital Projects 866,875 1,318,362
61027‐Control Systems 9,100 9,100
61503‐Electric Service 107,000 118,000
62501‐Chemicals 45,000 45,000
62503‐Equipment Maintenance Supplies 7,000 7,000
62509‐Misc Materials and Supplies 131,000 111,000
63001‐Membership and Certifications 1,800 1,800
Financial Plan Page 462 Page 982 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6003‐Water Treatment 4,731,336 4,816,700
51001‐Salaries ‐ Regular 1,465,227 1,506,461
51004‐Salaries ‐ Temporary 42,619 43,680
51010‐Overtime 70,992 70,992
51017‐Standby 19,500 19,500
51018‐Call Back 10,000 10,000
52001‐Retirement Contributions 133,626 140,533
52003‐PERS Unfunded Liability 315,861 346,687
53001‐Employee Group Insurance 220,628 238,645
53002‐Retiree Healthcare 17,744 18,233
55001‐Medicare 21,212 22,258
61005‐Data Processing Services 1,100 1,100
61013‐Other Contract Services 555,757 504,891
61027‐Control Systems 14,543 14,543
61503‐Electric Service 850,000 850,000
61505‐Communication Service 6,500 7,150
61506‐Solid Waste Service 7,333 7,333
62002‐Office Supplies 3,020 3,020
62004‐Publications and Subscriptions 300 300
62007‐Employee Recognition 1,300 1,300
62009‐Software Licensing and Maint Agreements 260 260
62501‐Chemicals 732,504 747,504
62502‐Construction Materials and Supplies 35,500 36,500
62503‐Equipment Maintenance Supplies 90,450 112,950
62506‐Safety Materials and Supplies 29,560 29,560
62509‐Misc Materials and Supplies 61,800 59,300
63001‐Membership and Certifications 3,500 3,500
63002‐Education and Training 20,500 20,500
Financial Plan Page 463 Page 983 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6004‐Water Distribution 2,164,225 2,228,890
51001‐Salaries ‐ Regular 1,037,005 1,058,432
51010‐Overtime 25,000 27,000
51017‐Standby 19,000 19,000
51018‐Call Back 45,000 45,000
52001‐Retirement Contributions 95,951 98,023
52003‐PERS Unfunded Liability 243,840 267,637
53001‐Employee Group Insurance 155,741 162,597
53002‐Retiree Healthcare 13,698 14,075
55001‐Medicare 14,864 15,173
61005‐Data Processing Services 9,786 9,786
61011‐Maintenance 1,000 1,000
61013‐Other Contract Services 120,918 121,238
61027‐Control Systems 24,997 26,198
61503‐Electric Service 45,738 50,312
61505‐Communication Service 17,300 19,030
62002‐Office Supplies 1,550 1,550
62003‐Postage 150 150
62007‐Employee Recognition 1,300 1,300
62008‐Furniture and Fixtures 300 300
62010‐Office Expenses ‐ Other 2,000 2,000
62501‐Chemicals 300 300
62502‐Construction Materials and Supplies 175,099 175,099
62503‐Equipment Maintenance Supplies 23,000 23,000
62506‐Safety Materials and Supplies 15,798 15,798
62509‐Misc Materials and Supplies 42,990 42,990
63001‐Membership and Certifications 4,400 4,400
63002‐Education and Training 27,500 27,500
Financial Plan Page 464 Page 984 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6005‐Water Resources 698,174 710,971
51001‐Salaries ‐ Regular 420,171 420,890
51010‐Overtime 5,000 5,000
52001‐Retirement Contributions 36,746 36,816
52003‐PERS Unfunded Liability 93,537 102,666
53001‐Employee Group Insurance 54,624 57,048
53002‐Retiree Healthcare 5,255 5,399
55001‐Medicare 6,051 6,061
61005‐Data Processing Services 6,466 6,466
61013‐Other Contract Services 15,000 15,000
61505‐Communication Service 3,000 3,300
62001‐Print and Reproduction 1,000 1,000
62002‐Office Supplies 600 600
62003‐Postage 2,500 2,500
62007‐Employee Recognition 400 400
62506‐Safety Materials and Supplies 1,425 1,425
62509‐Misc Materials and Supplies 32,700 32,700
63001‐Membership and Certifications 7,700 7,700
63002‐Education and Training 5,000 5,000
63003‐Trips and Meetings 1,000 1,000
Financial Plan Page 465 Page 985 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6101‐Wastewater Admin and Eng 2,012,642 2,045,436
51001‐Salaries ‐ Regular 933,893 948,211
51003‐Salaries ‐ Contract 54,893 112,294
51004‐Salaries ‐ Temporary 49,442 49,442
51010‐Overtime 5,000 5,000
52001‐Retirement Contributions 80,288 87,031
52002‐Retirement PARS ‐ 401 1,112 1,112
52003‐PERS Unfunded Liability 203,059 222,876
53001‐Employee Group Insurance 119,120 131,794
53002‐Retiree Healthcare 11,407 11,721
55001‐Medicare 14,942 15,982
61001‐Advertising and Public Outreach 50,000 50,000
61007‐Legal Services 75,000 50,000
61008‐Parking 5,400 5,670
61013‐Other Contract Services 82,563 37,233
61028‐Personnel Services 20,100 20,100
61501‐City Water Service 400 400
61502‐City Sewer Service 330 350
61503‐Electric Service 3,785 3,785
61504‐Natural Gas Service 900 1,000
61505‐Communication Service 3,000 3,300
62002‐Office Supplies 2,500 2,500
62004‐Publications and Subscriptions 2,500 2,500
62007‐Employee Recognition 1,100 1,100
62009‐Software Licensing and Maint Agreements 38,410 38,785
62010‐Office Expenses ‐ Other 13,000 2,750
62506‐Safety Materials and Supplies 2,150 2,150
63001‐Membership and Certifications 16,610 16,610
63002‐Education and Training 17,250 17,250
65013‐Credit Cards Merchant Fees 204,490 204,490
Financial Plan Page 466 Page 986 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6102‐Wastewater Collection 1,789,332 1,825,081
51001‐Salaries ‐ Regular 932,059 945,318
51010‐Overtime 7,000 7,500
51017‐Standby 16,000 16,500
51018‐Call Back 34,000 34,500
52001‐Retirement Contributions 87,445 88,650
52003‐PERS Unfunded Liability 188,892 207,327
53001‐Employee Group Insurance 147,629 153,665
53002‐Retiree Healthcare 10,612 10,904
55001‐Medicare 13,440 13,632
61009‐Regulatory Fees 5,200 5,260
61013‐Other Contract Services 57,700 57,800
61027‐Control Systems 12,200 12,450
61503‐Electric Service 39,098 39,098
61504‐Natural Gas Service 1,125 1,125
61505‐Communication Service 14,500 14,500
62002‐Office Supplies 2,500 2,500
62007‐Employee Recognition 900 900
62009‐Software Licensing and Maint Agreements 36,060 36,380
62010‐Office Expenses ‐ Other 1,500 3,500
62502‐Construction Materials and Supplies 72,775 73,775
62503‐Equipment Maintenance Supplies 31,763 31,763
62506‐Safety Materials and Supplies 12,960 12,960
62509‐Misc Materials and Supplies 26,800 26,800
63001‐Membership and Certifications 5,275 5,275
63002‐Education and Training 31,400 22,500
63003‐Trips and Meetings 500 500
Financial Plan Page 467 Page 987 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6103‐Environmental Programs 460,245 352,699
51001‐Salaries ‐ Regular 149,937 157,836
51010‐Overtime 4,000 1,500
52001‐Retirement Contributions 14,604 15,373
52003‐PERS Unfunded Liability 63,751 69,973
53001‐Employee Group Insurance 21,948 22,898
53002‐Retiree Healthcare 3,581 3,680
55001‐Medicare 2,174 2,289
61001‐Advertising and Public Outreach 2,000 2,000
61013‐Other Contract Services 173,200 53,600
61505‐Communication Service 3,000 3,000
62001‐Print and Reproduction 500 500
62002‐Office Supplies 3,000 1,000
62004‐Publications and Subscriptions 1,000 1,000
62007‐Employee Recognition 200 200
62009‐Software Licensing and Maint Agreements 6,000 6,500
62506‐Safety Materials and Supplies 1,100 1,100
62509‐Misc Materials and Supplies 2,750 2,750
63001‐Membership and Certifications 1,000 1,000
63002‐Education and Training 6,000 6,000
63003‐Trips and Meetings 500 500
Financial Plan Page 468 Page 988 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6104‐Water Resource Recovery 5,299,236 5,387,774
51001‐Salaries ‐ Regular 1,368,249 1,382,511
51010‐Overtime 37,000 37,000
51017‐Standby 19,500 19,500
51018‐Call Back 12,500 12,500
52001‐Retirement Contributions 128,148 129,536
52003‐PERS Unfunded Liability 314,327 345,003
53001‐Employee Group Insurance 174,716 181,916
53002‐Retiree Healthcare 17,658 18,144
55001‐Medicare 19,654 19,861
61009‐Regulatory Fees 97,955 93,933
61013‐Other Contract Services 972,150 997,150
61501‐City Water Service 7,100 7,100
61502‐City Sewer Service 7,000 7,000
61503‐Electric Service 1,148,000 1,148,000
61504‐Natural Gas Service 27,000 27,000
61505‐Communication Service 12,000 12,000
61506‐Solid Waste Service 30,000 30,000
62002‐Office Supplies 18,500 18,500
62007‐Employee Recognition 1,300 1,300
62009‐Software Licensing and Maint Agreements 34,000 34,000
62501‐Chemicals 568,100 600,440
62502‐Construction Materials and Supplies 17,000 17,000
62503‐Equipment Maintenance Supplies 182,500 167,500
62506‐Safety Materials and Supplies 31,880 27,880
62509‐Misc Materials and Supplies 20,000 20,000
63001‐Membership and Certifications 7,000 7,000
63002‐Education and Training 26,000 26,000
Financial Plan Page 469 Page 989 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6105‐Utility Billing 699,927 714,000
51001‐Salaries ‐ Regular 184,730 192,062
51010‐Overtime 3,000 3,000
52001‐Retirement Contributions 17,993 18,707
52003‐PERS Unfunded Liability 31,314 34,370
53001‐Employee Group Insurance 26,814 27,876
53002‐Retiree Healthcare 1,759 1,808
55001‐Medicare 2,679 2,785
61005‐Data Processing Services 60,000 61,600
61013‐Other Contract Services 247,280 247,280
62001‐Print and Reproduction 32,545 32,622
62002‐Office Supplies 500 500
62003‐Postage 85,814 85,891
62007‐Employee Recognition 300 300
62505‐Machinery and Equipment 750 750
62509‐Misc Materials and Supplies 250 250
63002‐Education and Training 3,000 3,000
63003‐Trips and Meetings 1,200 1,200
6106‐Water Quality Lab 860,110 883,530
51001‐Salaries ‐ Regular 411,007 425,244
51010‐Overtime 9,000 9,000
52001‐Retirement Contributions 35,917 37,142
52003‐PERS Unfunded Liability 92,654 101,697
53001‐Employee Group Insurance 68,970 72,077
53002‐Retiree Healthcare 5,205 5,348
55001‐Medicare 5,890 6,095
61009‐Regulatory Fees 8,000 8,500
61013‐Other Contract Services 142,790 136,550
61505‐Communication Service 2,800 3,000
62002‐Office Supplies 1,200 1,200
62004‐Publications and Subscriptions 450 450
62007‐Employee Recognition 500 500
62506‐Safety Materials and Supplies 5,350 5,350
62509‐Misc Materials and Supplies 53,500 53,500
63001‐Membership and Certifications 4,877 4,877
63002‐Education and Training 12,000 13,000
Financial Plan Page 470 Page 990 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6107‐Solid Waste Recycling 374,511 391,662
51001‐Salaries ‐ Regular 207,689 217,362
51010‐Overtime 4,000 4,000
52001‐Retirement Contributions 16,711 17,507
52003‐PERS Unfunded Liability 46,286 50,803
53001‐Employee Group Insurance 43,980 45,960
53002‐Retiree Healthcare 2,600 2,672
55001‐Medicare 3,008 3,148
61001‐Advertising and Public Outreach 10,000 3,200
61008‐Parking 2,040 2,040
61013‐Other Contract Services 24,500 35,000
62001‐Print and Reproduction 2,500 500
62002‐Office Supplies 1,000 200
62004‐Publications and Subscriptions 192 200
62506‐Safety Materials and Supplies 634 ‐
62509‐Misc Materials and Supplies 800 500
63001‐Membership and Certifications 1,070 1,070
63002‐Education and Training 6,000 6,000
63003‐Trips and Meetings 1,500 1,500
Financial Plan Page 471 Page 991 of 994
Operating Budget Line Item Detail (All Funds)FY 2025‐26 FY 2026‐27
6201‐Reservoir Operations 1,750,891 1,760,024
51001‐Salaries ‐ Regular 479,824 482,568
51010‐Overtime 3,000 3,000
51017‐Standby 22,245 22,245
51018‐Call Back 4,000 4,000
52001‐Retirement Contributions 39,372 39,594
52002‐Retirement PARS ‐ 401 222 222
52003‐PERS Unfunded Liability 110,015 120,752
53001‐Employee Group Insurance 59,069 61,481
53002‐Retiree Healthcare 6,180 6,351
55001‐Medicare 6,903 6,942
61005‐Data Processing Services 6,466 6,466
61007‐Legal Services 20,000 20,000
61011‐Maintenance 16,200 16,200
61013‐Other Contract Services 118,650 134,000
61027‐Control Systems 12,978 12,653
61503‐Electric Service 723,418 700,400
61505‐Communication Service 15,500 16,100
61506‐Solid Waste Service 3,600 3,600
62002‐Office Supplies 1,500 1,500
62007‐Employee Recognition 500 500
62501‐Chemicals 700 700
62502‐Construction Materials and Supplies 5,900 6,000
62503‐Equipment Maintenance Supplies 5,500 5,500
62506‐Safety Materials and Supplies 62,150 62,150
62509‐Misc Materials and Supplies 18,800 18,900
63001‐Membership and Certifications 600 600
63002‐Education and Training 6,100 6,100
63003‐Trips and Meetings 1,500 1,500
Financial Plan Page 472 Page 992 of 994
R _____
RESOLUTION NO. ______ (2025 SERIES)
A RESOLUTION OF THE COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, ADOPTING THE 2025-27 FINANCIAL PLAN
AND FISCAL YEAR 2025-26 BUDGET
WHEREAS, in accordance with San Luis Obispo Charter Section 802, the City
Manager has submitted the 2025-27 Financial Plan to the Council for review and
consideration consistent with established budget and fiscal policies; and
WHEREAS, the preparation of the 2025-27 Financial Plan was based on extensive
public outreach, comment, and input and the City Council’s strategic vision as discussed
at a public hearing for strategic budget direction on April 15, 2025; and
WHEREAS, the Planning Commission reviewed the Capital Improvement Plan on
May 28, 2025 and confirmed the plan’s conformity with the City’s General Plan; and
WHEREAS, pursuant to Section 804 of the City Charter, the City Council must
adopt the 2025-26 Budget by June 30, 2025 for the appropriations to be in place when
the 2025-26 fiscal year begins on July 1, 2025; and
WHEREAS, pursuant to Section 803 of the City Charter, the City Council shall hold
a public hearing on the proposed budget and this hearing was held during the June 17,
2025 City Council meeting; and
WHEREAS, California voters approved the Gann Spending-Limitation Initiative on
November 6, 1979 and Proposition 111 on June 5, 1990, which establish and define
annual appropriation limits on state and local government agencies; and
WHEREAS, the California Government Code requires that the governing body of
each local agency establish its appropriations limit and annual factors by resolution; and
NOW, THEREFORE, BE IT RESOLVED, by the Council of the City of San Luis
Obispo as follows:
SECTION 1. The 2025-27 Financial Plan and Fiscal Year 2025-26 budget is
hereby approved and that the budget for the fiscal year beginning July 1, 202 5 and ending
June 30, 2026 is hereby appropriated as presented in the 2025-27 Financial Plan.
SECTION 2. The City Manager is hereby delegated authority to approve budget
adjustments, including non-substantive format and typographical changes found within
the 2025-27 Financial Plan, consistent with the adopted budget policies to maintain
budgetary flexibility and balances for the organization .
SECTION 3. The City’s appropriation limit and annual adjustment factors for
Fiscal Year 2025-26 are adopted as follows:
Page 993 of 994
Resolution No. ____ (2025 Series) Page 2
R ____
Upon motion of _________, seconded by ________, and on the following roll call
vote:
AYES:
NOES:
ABSENT:
The foregoing resolution was adopted this ___ day of June 2025.
______________________________
Mayor Erica A. Stewart
ATTEST:
Teresa Purrington,
City Clerk
APPROVED:
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
Appropriations Limit 2024-25 $94,976,973
Cost of Living Increase 1.02%
Population Factor: City Population Growth 1.06%
Compounded Percentage Factor (multiplicative not additive) 1.08%
Appropriations Limit 2025-26 $102,632,964
Page 994 of 994
2025-27 Financial Plan
FY 2025-26 Budget Adoption
Recommendation
Adopt a Draft Resolution approving the 2025-27
Financial Plan and Fiscal Year 2025-26 Budget.
City Manager Intro
Flattening revenue, combined with escalating costs constrained budget
Budget development process reflects these constraints
•Non-staffing operating budgets kept flat
•Limited operating budget changes recommended for approval
Structural deficit identified + market considerations
•Fiscal Health Contingency Plan immediate short-term expenditure
reduction strategies
•Long-term reduction strategies to be developed for consideration in the future
Planning ahead for budget realities
Financial Planning Process
Major City Goal Changes From Strategic Budget
Direction
Cultural Vitality, Economic Resilience, and Fiscal Sustainability
Updated – 3a: Clarified to support all childcare options and evaluate approaches such as permit
streamlining for childcare businesses.
Added – 5f: Complete a fiscal analysis of golf operations at Laguna Lake Golf Course and
conduct a Council Study Session to evaluate fiscal impacts, capital needs, and potential reuse
options prior to major infrastructure investments.
Added – 5g: Develop a strategic framework that connects existing strategic plans, incorporates
the City’s mission and vision, and outlines core services to support a longer-term planning
approach beyond the two-year Financial Plan.
Major City Goal Changes From Strategic Budget
Direction
Housing and Neighborhood Livability – Healthy, Safe, and Affordable
Updated – 2e: Revised to indicate that the RFP will be presented to Council alongside a Study
Session regarding potential scoping of a Land Use and Circulation Element (LUCE).
Infrastructure and Sustainable Transportation
Updated – 3e: In collaboration with the Avila Ranch contractor, pursue the design and
construction of interim Fire Station 5, targeting a projected opening date of 2028.
Major City Goal Changes From Strategic Budget
Direction
Diversity, Equity and Inclusion
Updated – 4e: Revised to indicate that the Council Compensation Committee, created on May
20th 2025, will review compensation for City Council and Advisory Body members.
Open Space, Climate Action, and Resilience
Updated – 3d: Revised completion date from FY 2026 Q2 to FY 2027 Q3 to better align with
timelines for other projects.
Total Budgets by Fund
(in millions)FY 2025-26
General Fund $117.6
Water 40.0
Sewer 29.0
Parking 11.5
Transit 9.6
Other 9.8
Total $217.6
General Fund Operating Budget by Department
(in millions)FY 2025-26 % Change
Police $25.6 +9%
Fire 18.2 +7%
Public Works 17.4 +1%
Administration & IT 11.3 -4%
CDD 8.4 -5%
Parks & Rec 6.2 +4%
Finance 2.8 +6%
Non-Departmental 2.4 +96%
HR 2.0 -11%
City Attorney 1.7 +9%
Utilities 1.4 -14%
Total $97.4 +4%
Budget Changes From Strategic Budget Direction
•$45k per year added for a total of $90k to fund CAPSLO’s
hotel voucher program
•$25k additional funding allocated to Animal Services
contract cost increases
•Funded through error correction of revenue originally
budgeted in a grant fund moved into General Fund
General Fund Long-Term Forecast
(millions)FY ’24 FY ’25 FY ’26 FY ’27 FY ’28 FY ’29
Total Revenue $119.8 $126.1 $117.2 $120.6 $124.6 $128.8
Total Expenditures 118.7 126.5 117.6 120.8 127.6 130.8
Variance 1.1 (0.4)(0.4)(0.2)(3.0)(1.9)
Use of Fund Balance 8.3 9.2 0.4 0.2 --
Surplus / Deficit $9.4 $8.7 $-$-($3.0)($1.9)
Balancing the General Fund Budget
FY 2025-26
Initial Surplus / (Deficit)($2.5M)
+Base Budget Savings +$1.6M
+Reduced Capital Expenditures +$1.0M
+Increased staffing savings assumption +$0.6M
(SOBCs)($0.7M)
Proposed Surplus / (Deficit)$0
•No cost escalators built
in from FY 2024-25
non-staffing operating
budgets
•All one-time funding
was removed
•Decreased flexibility to
respond to emergent
priorities
General Fund SOBC* Recommendations
(recommendations requiring support from the General Fund)
*Significant Operating Budget Changes
Department Item FY ‘26 FY ‘27
Admin Voter Engagement Plan $90k $30k
CDD CAPSLO (safe parking, rotating overnight
parking, hotel vouchers)
$184k $133k
Fire EV Fire Suppression Blankets $11k -
Fire Fuel Budget $30k $30k
Public Works 1.00 FTE Communications Coordinator $35k $35k
Public Works 1.00 FTE Heavy Equipment Mechanic $94k $94k
Department Item FY ‘26 FY ‘27
Police Add 2.00 FTE Police Officers &
Equipment $235k $227k
Police Computer Aided Dispatch $10k $10k
Police Controlled substance testing $18k $18k
Police Safety equipment (tasers)$16k $16k
Police License Plate Reader cameras $18k -
Police & Fire County Licensed Psychiatric Technicians -$16k
Total General Fund Total $741k $609k
General Fund SOBC Recommendations
(recommendations requiring support from the General Fund)
Recommended Headcount Growth: 6.25 FTE
General
Fund Parking Transit Water Sewer
Police Officers*2.00
Heavy Equipment Mechanic 1.00
Communications Coordinator**0.40 0.30 0.30
Water Treatment Plant Mechanic 1.00
Utilities Engineering Technician 0.50 0.50
0.25 FTE UT Billing Assistant 0.125 0.125
Total FTEs 3.40 0.30 0.30 1.625 0.625
* 2.00 FTE Police Officers are partially offset by COPS grant funds
** Previously a contract position recommended to transition to regular FTE
Enterprise Funds
Water Sewer Parking Transit
Water Fund Forecast
(in millions)FY ‘24 FY ‘25 FY ‘26 FY ’27 FY ‘28 FY ‘29
Revenue $32.1 $32.7 $35.2 $36.7 $44.0 $36.7
Expense $31.0 $51.7 $40.0 $33.5 $41.5 $35.0
Surplus / (Deficit)$1.1 ($19.0)($4.8)$3.2 $2.5 $1.7
•Revenue forecast based on rate study analysis
•Deficits driven by capital expenditures; all reserve levels maintained
Water SOBC Recommendations
Item FY ‘26 FY ‘27
Customer facing office improvements $10k -
Rates and restructure study 43k -
Add 1.00 FTE Water Treatment Plant Mechanic 59k 121k
Add 1.00 FTE Utilities Engineering Technician 47k 47k
Add 0.25 FTE Utility Billing Assistant 9k 10k
Contract position for Cityworks integration -70k
Interns 48k 50k
Water Treatment Plant overhire & training 30k -
Water SOBC Recommendations
Item FY ‘26 FY ‘27
Water legal services $50k $50k
Mandated increase to bi-annual water quality reports 23k 23k
Increased SWRCB plan check fees 8k 8k
Chorro Valley Access Road repairs -252k
Nacimiento Pipeline repairs*250k -
Commercial drivers license training 10k 10k
Water distribution construction materials increases 37k 37k
Chilled water system rehabilitation 58k 58k
*Assumes FEMA & CalOES reimbursement
Water SOBC Recommendations
Item FY ‘26 FY ‘27
Groundwater well operations costs $50k $95k
Non-routine Water Treatment Plant maintenance 35k 30k
Turbidity monitoring computer replacement 10k -
Recycled water systems maintenance 148k 143k
Impact fee study consultant 30k -
Total $1,449k $945k
Sewer Fund Forecast
•Revenue forecast based on fee study analysis
•Deficits driven by capital expenditures; all reserve levels maintained
(in millions)FY ’24 FY ‘25 FY ’26 FY ’27 FY ‘28 FY ‘29
Revenue $40.2 $36.6 $22.4 $23.9 $25.5 $27.2
Expense $38.7 $58.6 $29.0 $28.1 $26.1 $27.0
Surplus / (Deficit)$1.5 ($22.0)($6.7)($4.2)($0.7)$0.2
Sewer SOBC Recommendations
Item FY ‘26 FY ‘27
Customer facing office improvements $10k $-
Rate and restructure studies 43k -
Local limits study 130k -
Add 1.00 FTE Utilities Engineering Technician 59k 59k
Add 0.25 FTE Utility Billing Assistant 9k 10k
Contract position to support Cityworks integration -70k
Wastewater intern 65k 68k
Wastewater legal services 60k 35k
Sewer SOBC Recommendations
Item FY ‘26 FY ‘27
Strategic staffing plan -27k
Commercial drivers license training 10k 10k
Increased biosolids hauling and disposal services 277k 302k
Water Resource Recovery Facility program updates 252k 246k
Water Resource Recovery Facility regulatory costs 44k 25k
Impact fee study 30k -
Total $989k $851k
Parking Fund Forecast
(in millions)FY ’24 FY ’25 FY ’26 FY ’27 FY ’28 FY ‘29
Revenue $65.1 $10.0 $9.6 $10.5 $10.5 $10.5
Expense $28.9 $52.9 $11.5 $10.1 $11.9 $10.2
Surplus / (Deficit)$36.2 ($42.9)($1.9)$0.4 ($1.5)$0.3
•Revenue forecast based on Dixon Unlimited study; staff closely monitoring
•Deficits driven by capital expenditures; all reserve levels maintained
Parking SOBC Recommendations
Item FY ‘26 FY ’27
Add 1.00 FTE Communications Coordinator $27k $27k
Total $27k $27k
Transit Fund Forecast
(in millions)FY ‘24 FY ‘25 FY ‘26 FY ‘27 FY ‘28 FY ‘29
Revenue $6.5 $17.1 $12.0 $14.4 $11.7 $9.4
Expense $6.6 $17.2 $9.6 $14.2 $10.9 $8.1
Surplus / (Deficit)($0.1)($0.2)$2.4 $0.1 $0.8 $1.3
•Revenue forecast reliant upon federal funding
•Deficits driven by capital expenditures; all reserve levels maintained
Transit SOBC Recommendations
Item FY ‘26 FY ‘27
Add 1.00 FTE Communications Coordinator $27k $27k
Purchased transportation contract increase 182k 342k
Short range transit plan implementation 581k 1,446k
Transit service and planning software 50k 50k
Transit intern 22k 22k
Total $861k $1,886k
Enterprise
Fund SOBCs
In addition to FTEs:
•SOBCs recommended for Water, Sewer and Transit funds to restore
reductions necessitated by the constrained base budget exercise
Parking Transit Water Sewer
Communications Coordinator 0.30 0.30
Water Treatment Plant
Mechanic
1.00
Utilities Engineering Technician 0.50 0.50
0.25 FTE UT Billing Assistant 0.125 0.125
Total FTEs 0.30 0.30 1.625 0.625
Updates to Financial Plan Document
Updates to Financial Plan Document
•Goal: increase accessibility of document
•Inclusion of Budget Balancing Strategies (reviewed by Council in January)
•Enhancements to Financial Plan Overview section
•More information on funding sources and uses
•Consolidated financing sources and uses summary
•Information about transfers between funds
Updates to Financial Plan Document
•Operating Budget
Information
•Summary of all SOBCs
requested
•Identification of budget
and staff resources to
support programs
•Fiscal analysis to
describe drivers of budget
changes
•Acronym glossary
•Line-item budget detail
Capital Improvement Plan
10-Year Capital Plan
Purpose
Enables long-term planning, scheduling, and funding of capital projects
Investments align with Major City Goals, community input, and maintenance needs
Snapshot
10-year plan is fiscally constrained and strategic
First two years funded and adopted
$112M programmed for 2025–27
$659M total planned investment
Project Prioritization
Infrastructure need, safety & health benefits, community impact, and Equity
Alignment with City Council’s strategic goals
Operational Impact
Carbon Neutrality Goals (2030 municipal / 2035 community)
Measure G priorities
Highlighted Capital Projects
Yearly Paving Projects
Higuera Complete Streets Righetti Park EV Charging Infrastructure
Islay Sewer Main Replacement
California Water Main Replacement
Water Meter Upgrades Broadband Infrastructure Emerson Park Parking Structure Safety Element
Police Station TI Fire Station 3/4 Remodel California & Taft Roundabout
Transit Bus Electrification and Charging Infrastructure
Pismo Street Retaining Wall
$6
,
5
0
0
,
0
0
0
2025-26
Play Structure and Fields $4
0
0
,
0
0
0
2027-28
Pocket Park
$2
,
3
0
0
,
0
0
0
2029-30
Pickleball
$1
,
9
0
0
,
0
0
0
2034-35
Pump Track
$9
,
5
0
0
,
0
0
0
2033-34
Basketball and Parking $6
,
1
1
0
,
0
0
0
2034-35
Tennis Courts
Righetti Park
ATP Projects
Higuera Complete Streets
2025-26
$2,500,000
Foothill Complete Streets
2028-29
$2,500,000
S. Broad Complete Streets
2029-30
$3,000,000
Railroad Safety Trail (Orcutt to Tiburon)
2034-35
$2,450,000
Prado Bridge Widening and Interchange
1.Prado Bridge
a.Construction in Year 3
b.$5M in General Fund from Prado Interchange in Year 1
c.Depleting the IIF by Year 3
2.Prado Interchange
a.Construction in Year 5
b.Debt Service = $75M
iii.Unrealized Grant Funds = $25M
iv.Forecasting $4.6M over 30 years at 4.5% interest
Assumes $3M and $1.5M in interest in debt financing in years 5 and 6
Police Building
Paint/Carpet
Year 1
$250,000
Police TI Design
Year 1
$350,000
Police TI, HVAC, and Hydronic System
Year 2
$4,300,000
Public Safety Center Programming
Year 2
$200,000
Public Safety Center Entitlements/Design
Year 5/6
$1,300,000
Fire Station 3&4 Remodel
Year 1
$1,300,000
Fire Station 5 Programming
Year 1
$150,000
Interim Fire Station 5
Year 3
$440,000
Public Safety Projects
Parking Safety Element
Year 1
$1,500,000
Electric Bus Replacements
Years 1 & 2
$2,500,000
Downtown Transit Center (Osos Street)
Year 3
$3,000,000
Marsh Parking Structure Maintenance
Year 3
$2,000,000
Parking and Transit
Recommendation
Adopt a Draft Resolution approving the 2025-27
Financial Plan and Fiscal Year 2025-26 Budget.