HomeMy WebLinkAboutItem 6g. 2026-27 Whale Rock Reservoir Budget
Whale Rock Commission Report
Whale Rock Commission Meeting – May 28, 2026
Agenda Item 6g – 2026-27 Whale Rock Reservoir Budget
FROM: Shawna Scott, Assistant Director of Utilities
PREPARED BY: Shane Whittington, Utilities Business Manager
SUBJECT: 2026-27 W hale Rock Reservoir Budget
RECOMMENDATION
Adopt the 2026-27 Whale Rock Reservoir Budget.
DISCUSSION
Summary
Pursuant to the Supplemental Agreement for the Construction and Operation of the
Whale Rock Project, San Luis Obispo County (February 1961), the Whale Rock
Commission has the powers and duties to consider and approve the annual budget
(Attachment E - Section C3). In alignment with this agreement, staff have developed
a proposed budget and proposed member agency contributions that considers
Operating, Salaries and Benefits, Capital, and Electrical Pumping expenditures.
These member agency contributions are summarized in the tables below.
Table 1 – 2026-27 Agency Contributions
City of San Luis
Obispo (55.05%)
Cal Poly State
University
(33.71%)
California Men’s
Colony (11.24%)
Total
Contribution
$2,647,451 $1,621,173 $540,552
O&M Allocation1 $789,599 $483,513 $161,219
CIP Contribution $1,095,495 $670,829 $223,676
CIP Reserve
Contribution
$762,357 $466,831 $155,657
Table 2 – 2026-27 Forecasted Pumping Charges
City of San
Luis Obispo
Cal Poly State
University
California Men’s
Colony
Dairy
Creek
Forecasted
Pumping
Charges
$250,000 $238,000 $20,000 $25,000
1 O&M Allocation does not include electricity costs associated with pump station operation. Participants
should budget for the total of “Total Contribution” (Table 1) plus “Forecasted Pumping Charges” (Table 2).
Page 81 of 103
The next sections describe the detailed budgets from which the recommendations
above are derived. Additional sections on recommended capital reserve contributions
are also included.
Detailed Budgets
Table 3 contains budget totals organized by cost categories and subcategories.
Table 3 – Detailed
Budgets
2025-26
Adopted
Budget
2026-27
Proposed
Budget
2027-28
Forecasted
Budget
Capital Asset
Expenses
$4,326,597 $3,374,845 $3,983,284
Capital Expenses $169,859 $1,990,000 $7,983,284
Legacy Projects $2,771,893
Transfers to/from Capital
Reserves
$1,384,845 $1,384,845 $(4,000,000)
Salaries and Benefits $795,293 $816,450 $840,249
Salaries $554,675 $553,108 $569,007
Benefits $240,618 $263,342 $271,242
Operating Budget $1,321,593 $1,156,624 $1,169,007
Office Expenses $8,466 $8,466 $8,466
Operating Materials &
Supplies
$93,050 $53,250 $53,250
Services and Supplies $167,828 $192,853 $172,853
Travel, Meeting, and Dues $8,200 $8,200 $8,200
Utilities – Electrical
Pumping
$710,073 $533,000 $548,990
Utilities – Other $32,400 $33,000 $33,000
General Government $301,576 $327,855 $344,248
Revenues $3,671,589 $4,997,919 $6,052,539
Charges for Services $1,399,812 $1,434,331 $1,454,523
Charges for Electricity $710,073 $533,000 $548,990
Charges for CIP
Contributions
$1,554,704 $3,374,845 $3,983284
Other Revenue $7,000 $5,743 $5,743
Net Revenue (Revenue
minus Expenditures)
$2,771,893 $0 $0
Ending Year Balance 2025-26 2026-27 2027-28
Capital Reserve
Balance
$3,402,528 $4,787,373 $787,373
Unreserved Fund
Balance
$1,770,939 $1,770,939 $1,770,939
Tables including descriptions of the subcategories, more granular budget data, and
detailed capital projects forecasts are included as Attachments A, B, and C. A copy
of the Whale Rock Fund Analysis is included as Attachment D.
Page 82 of 103
Capital Reserve Balances and Recommendations
Capital reserve balance and staff recommendations for capital reserves in 2025-26
are outlined in Table 4. These recommendations will be reviewed annually to ensure
that reserve balances are sufficient to cover capital needs and to try to reduce the
frequency of large year-to-year variations in capital costs. Consistent with Item 7 on
May 8, 2025 covering the 2025-26 Whale Rock Reservoir Budget, staff are
recommending higher than usual capital reserve contributions in anticipation of
200549-Whale Rock Pump Station Electrical Repairs (A and B), which is scheduled
for construction in 2027-28. Staff anticipate recommending a $4,000,000 utilization
of capital reserves across all partner agencies for 200549-Whale Rock Pump Station
Electrical Repairs (A and B) in 2027-28.
Table 4 – Capital
Reserves and
Recommendations
City of San Luis
Obispo (55.05%)
Cal Poly State
University
(33.71%)
California Men’s
Colony (11.24%)
2025-26 Capital
Reserve Balance
$1,952,112 $1,051,837 $398,579
2026-27 Capital
Reserve
Contributions
$762,357 $466,831 $155,657
2026-27 Capital
Reserve Balance
$2,714,469 $1,518,668 $554,235
Staff will evaluate capital reserve levels and contributions on an annual basis to
reassess for sufficiency.
Agency Contributions
The Whale Rock Commission members’ contributions are summarized in Table 1 and
Table 2. The largest expenditure increases, relative to the previous year, are primarily
related to increased contributions to capital projects including the Spillway Concrete
Wall Repairs (Item 4), Seismic Study (Item 5), Hydrologic and Hydraulic PMF Studies
(Item 6), and Stilling Basin Maintenance (Item 7). The Seismic Study and Spillway
Wall Repair projects are mandated studies and rehabilitation projects resulting from
the July 2025 Annual Inspection Report from the division of Safety Dams (DSOD).
The requested funding was partially offset by the deferral and altered scope of
2001017-Whale Rock Pipe Assessment and Repairs (91617), commonly referred to
as the Dairy Creek Pipeline Repair Project. This project is being deferred as it is a
lower priority than the other projects, and not able to be completed until the
Nacimiento pipeline project is completed, restoring backup water supplies to the City
of San Luis Obispo and Cal Poly.
A year-over-year summary of Whale Rock Commission members’ contributions are
included in Table 6.
Page 83 of 103
Table 6 – Year-Over- Year
Agency Contributions
2025-26
Adopted
Budget
2026-27
Proposed
Budget
City of San Luis Obispo
(55.05%)
$1,932,767 $2,897,451
O&M Allocation $770,597 $789,599
CIP Contribution $855,865 $1,857,852
Pumping Charges $306,306 $250,000
Cal Poly State University
(33.71%)
$1,302,273 $1,859,173
O&M Allocation $471,877 $483,513
CIP Contribution $524,091 $1,137,660
Pumping Charges $306,306 $238,000
California Men’s Colony
(11.24%)
$415,626 $585,552
O&M Allocation $157,339 $161,219
CIP Contribution $174,749 $379,333
Pumping Charges $83,538 $45,000
Total Member Contributions $3,650,666 $5,342,176
ENVIRONMENTAL REVIEW
The California Environmental Quality Act does not apply to the recommended action,
because the action does not constitute a “Project” under CEQA Guidelines Sec.
15278.
ALTERNATIVES
The Whale Rock Commission members may elect not to approve the budget as
proposed or may elect to modify elements of the proposed budget. The
proposed budget allocates funding for staffing, electrical costs, Capital Improvement
Projects, and costs for other essential functions related to the safety of Whale Rock
Reservoir and delivery of raw water from the reservoir for basic health and safety
needs. Not approving the budget would adversely affect these essential functions,
and would result in the delay of actions required by the Division of Safety of Dams .
ATTACHMENT
A – Descriptions of Account Subcategories
B – Detailed Budgets (Account Level Detail)
C – Capital Project Forecast
D – Whale Rock Fund Analysis
E – Supplemental Agreement for the Construction and Operation of the Whale
Rock Project, San Luis Obispo County (February 1961)
Page 84 of 103
Item 6g - Attachment A
Subcategory Descriptions
Capital Expenses This subcategory describes project budgets proposed to be
allocated in the corresponding fiscal year.
Legacy Projects This subcategory describes project budgets that were approved in a
prior fiscal year but are still allocated for the current fiscal year.
Expenses for capital projects may be incurred in multiple fiscal years
due to the timing of the project.
Capital Reserves This subcategory describes agency contributions to a reserve
account for future capital projects. These funds are reserved and
can only be utilized as authorized by member agencies.
Salaries This subcategory describes all direct payment for salaries related to
operating the Whale Rock Reservoir. This includes regular salaries,
standby, and call back.
Benefits This subcategory describes all benefits for staff related to operating
the Whale Rock Reservoir. This includes retirement contributions,
CalPERS, and insurance.
Office Expenses This subcategory describes expenses such as paper, toner, binders,
and other miscellaneous office supplies.
Operating Materials and
Supplies
This subcategory describes all materials related to operating the
Whale Rock Reservoir. Some of the specific items covered by this
cost category include valves, pump repair materials, water meters,
fencing materials, etc.
Services and Supplies This subcategory describes expenses such as annual dam
inspections through the California Department of Water Resources,
minor pump and motor rebuilds, and other contract services.
Travel, Meeting, and Supplies This subcategory describes expenses related to education and
training such as AWWA conferences and other pertinent educations
opportunities.
Utilities – Electrical Pumping This subcategory describes the expenses related to pumping water
from the Whale Rock Reservoir to the Whale Rock Commission
members. While staff provided forecasted budget for this expense,
pumping charges are not collected through agency contributions,
and are billed separately based on proportional share of water
delivered.
Utilities – Other This subcategory describes utility expenses not related to pumping
water. This includes utilities like communications, garbage, and
facility and office electricity.
General Government This subcategory describes expenses related to internal support
services provided by the City, including the Finance, Human
Resources, and City Clerk’s Office Departments.
Charges for Services This subcategory includes all Whale Rock Commission Member
contributions, and any revenues related the fishing program.
Other General Government
Revenue
This subcategory describes all other revenue. It includes any sort of
interest on investments, rental revenues, etc.
Page 85 of 103
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Attachment B - Detailed Budgets (Acccount Level Details)
2025-26 Budget Data by Account Fiscal Year
Row Labels 2026 Budgeted 2027 Proposed 2028 Forecasted
31022-Whale Rock CIP Reserve Contribution - City (762,357)$ (762,357)$ 2,202,000$
31023-Whale Rock CIP Reserve Contribution - Cal Poly (466,831)$ (466,831)$ 1,348,400$
31024-Whale Rock CIP Reserve Contribution - CA Men's Colony (155,657)$ (155,657)$ 449,600$
44101-Interest on Investment 1,000$ 5,000$ 5,000$
44310-Miscellaneous Revenue 6,000$ 743$ 743$
46706-Whale Rock Operating Charges 1,399,812$ 1,434,331$ 1,454,523$
46707-Whale Rock CIP Contributions 1,554,704$ 3,374,845$ 3,983,284$
46711-Water Distribution (Pumping) Charges 710,073$ 533,000$ 548,990$
51001-Salaries - Regular (471,415)$ (482,568)$ (497,045)$
51003-Salaries - Contract -$ -$ -$
51004-Salaries - Temporary -$ -$ -$
51010-Overtime (3,000)$ (3,000)$ (3,090)$
51017-Standby (22,245)$ (23,140)$ (23,140)$
51018-Call Back (4,000)$ (4,000)$ (4,120)$
52001-Retirement Contributions (38,553)$ (39,594)$ (40,782)$
52002-Retirement PARS - 401 (222)$ (222)$ (229)$
52003-PERS Unfunded Liability (131,432)$ (148,752)$ (153,214)$
53001-Employee Group Insurance (57,449)$ (61,481)$ (63,325)$
53002-Retiree Healthcare (6,180)$ (6,351)$ (6,541)$
55001-Medicare (6,781)$ (6,942)$ (7,151)$
56003-Contingency Expense (54,015)$ (40,400)$ (41,612)$
61005-Data Processing Services -$ -$ -$
61007-Legal Services (20,000)$ (20,000)$ (20,000)$
61011-Maintenance (16,200)$ (16,200)$ (16,200)$
61013-Other Contract Services (118,650)$ (144,000)$ (124,000)$
61027-Control Systems (12,978)$ (12,653)$ (12,653)$
61503-Electric Service (723,373)$ (546,300)$ (562,290)$
61505-Communication Service (15,500)$ (16,100)$ (16,100)$
61506-Solid Waste Service (3,600)$ (3,600)$ (3,600)$
62002-Office Supplies (1,500)$ (1,500)$ (1,500)$
62007-Employee Recognition (500)$ (500)$ (500)$
62009-Software Licensing and Maint Agreements (6,466)$ (6,466)$ (6,466)$
62501-Chemicals (700)$ (700)$ (700)$
62502-Construction Materials and Supplies (5,900)$ (6,000)$ (6,000)$
62503-Equipment Maintenance Supplies (5,500)$ (5,500)$ (5,500)$
62505-Machinery and Equipment (60,000)$ (20,000)$ (20,000)$
62506-Safety Materials and Supplies (2,150)$ (2,150)$ (2,150)$
62509-Misc Materials and Supplies (18,800)$ (18,900)$ (18,900)$
63001-Membership and Certifications (600)$ (600)$ (600)$
63002-Education and Training (6,100)$ (6,100)$ (6,100)$
63003-Trips and Meetings (1,500)$ (1,500)$ (1,500)$
71006-Project Expenditures (169,859)$ (1,990,000)$ (7,983,284)$
71501-Undesignated Capital (Completed Projects) (17,842)$
71999-Legacy Project Expenses (2,754,051)$
75002-Reimbursement Transfers Out (301,576)$ (327,855)$ (344,248)$
Grand Total (2,771,893)$ 0.00$ -$
Page 87 of 103
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2025-26 Capital Projects Forecast Fiscal Year
Item Description Notes 2026 Budgeted 2027 Proposed 2028 Forecasted 2029 Forecasted 2030 Forecasted 2031 Forecasted 2032 Forecasted 2033 Forecasted 2034 Forecasted 2035 Forecasted 2036 Forecasted
2000075-Major Facilities Maintenance [1000075]09.01-Corp Yard Fuel Island Siding / Recoating of Fuel Island and Dispensers 2,929.38$
2000176-Whale Rock Intake Valve Replacement [1000176]00-BASE 200,000.00$
2000181-Fleet Services Vehicle Lift [1000181]02-Whale Rock Fund Vehicle Lift -$
2000521-Fleet Replacement: Utilities [1000521]01.06-Water Distribution Vactor Truck -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
2000521-Fleet Replacement: Utilities [1000521]03.01-Whale Rock 1/2 Ton Truck (1630) -$ -$ -$ 82,500.00$ -$ -$ -$ -$ -$ -$
2000521-Fleet Replacement: Utilities [1000521]03.02-Whale Rock Utility Tractor 1,677.65$
2000521-Fleet Replacement: Utilities [1000521]03.03-Whale Rock Trailer 6,346.00$
2000521-Fleet Replacement: Utilities [1000521]03.04-Whale Rock Dump Trailer 8,438.75$
2000521-Fleet Replacement: Utilities [1000521]03.X10-Whale Rock UTV w/Dump Bed -$ 30,000.00$ -$ -$ -$ -$ -$ -$ -$ -$
2000521-Fleet Replacement: Utilities [1000521]03.X5-Whale Rock Service Body Truck (1637) -$ -$ -$ -$ 100,000.00$ -$ -$ -$ -$ -$
2000521-Fleet Replacement: Utilities [1000521]03.X6-Whale Rock 4x4 SUV - Jeep (1738) -$ -$ -$ -$ -$ 76,000.00$ -$ -$ -$ -$
2000521-Fleet Replacement: Utilities [1000521]03.X7-Whale Rock Boston Whaler -$ -$ -$ 40,000.00$ -$ -$ -$ -$ -$ -$
2000521-Fleet Replacement: Utilities [1000521]03.X8-Whale Rock Boat Trailer -$ -$ -$ 10,000.00$ -$ -$ -$ -$ -$ -$
2000521-Fleet Replacement: Utilities [1000521]03.X9-Whale Rock Portable Generator (1302) -$ -$ 200,000.00$ -$ -$ -$ -$ -$ -$ -$
2000549-Whale Rock Pump Station Rehab 00-BASE 500,000.00$ 500,000.00$ 4,539,380.00$ -$ -$ -$ -$ -$ -$ -$ -$
2000602-Utilities IT Replacements [1000074]01.03-Asset Management Cityworks Integration (Whale Rock Fund) 6,610.00$
2000603-Enterprise IT Replacements [1000074]06-Radios, Mobiles and stations not replaced - EF & PW Only 9,114.82$ -$ -$ -$ -$ -$ 12,298.74$ -$ -$ -$ -$
2000603-Enterprise IT Replacements [1000074]08-VoIP Telephone System 1,558.00$
2000603-Enterprise IT Replacements [1000074]08-VolP Telephone System -$ -$ -$ -$ -$ -$ -$ -$ 2,032.84$ -$
2000603-Enterprise IT Replacements [1000074]09-Wireless System Citywide -$ -$ 1,299.55$ -$ -$ -$ -$ 1,506.53$ -$ -$ -$
2000604-Network IT Replacements [1000074]02-Firewall Replacement 841.82$
2000604-Network IT Replacements [1000074]02-Firewall Replacements -$ -$ -$ 975.90$ -$ -$ -$ -$ 1,131.34$ -$
2000604-Network IT Replacements [1000074]03-Network Security Upgrade 421.00$
2000604-Network IT Replacements [1000074]03-Network Security Upgrades -$ 460.04$ -$ -$ 502.70$ -$ -$ 549.31$ -$ -$
2000604-Network IT Replacements [1000074]04.03-Network Switching Infratstructure Equipment 625.00$
2000604-Network IT Replacements [1000074]04.03-Networking Switching Infrastructure Equipment -$ -$ 724.55$ -$ -$ -$ -$ 839.95$ -$ -$
2000604-Network IT Replacements [1000074]05-Uninterruptible Power Supplies (UPS, Servers and Storage) 1,962.00$ -$ 2,143.93$ -$ -$ 2,342.73$ -$ -$ 2,559.96$ -$ -$
2000604-Network IT Replacements [1000074]06-Virtual Private Network Replace 2,341.00$ -$ -$ -$ 2,713.86$ -$ -$ -$ -$ 3,146.11$ -$
2000604-Network IT Replacements [1000074]07.03-VMware Infrastructure Upgrade 8,301.00$ -$ -$ 9,070.73$ -$ -$ 9,911.83$ -$ -$ 10,830.92$ -$
2001009-Whale Rock Major Maintenance [91335]00-BASE 185,799.92$ -$ -$ -$ -$ -$ -$ 100,000.00$ 100,000.00$ 100,000.00$ 100,000.00$
2001009-Whale Rock Major Maintenance [91335]01-Spillway Drain Repairs 263,929.90$
2001009-Whale Rock Major Maintenance [91335]02-Reservoir Fencing 48,030.00$ -$ 20,000.00$ 20,000.00$ 20,000.00$ 20,000.00$ 20,000.00$ 20,000.00$ 20,000.00$ 20,000.00$ 20,000.00$
2001009-Whale Rock Major Maintenance [91335]03-Replacement of Piezometers 250,000.00$
2001009-Whale Rock Major Maintenance [91335]04-Stilling Basin 235,836.47$
2001009-Whale Rock Major Maintenance [91335]06-Whale Rock Reroof of Shop and Residence 7,333.92$
2001009-Whale Rock Major Maintenance [91335]07-Intake Valve Replacement -$ 200,000.00$ -$ -$ -$ -$ -$ -$ -$ -$
2001009-Whale Rock Major Maintenance [91335]07-Inventory for Emergency Pipeline Repairs 32,593.50$
2001009-Whale Rock Major Maintenance [91335]08-Roadway Pavement 515,586.75$
2001009-Whale Rock Major Maintenance [91335]08-Shop Pavement Replacement -$ -$ -$ 50,000.00$ -$ -$ -$ -$ -$ -$
2001009-Whale Rock Major Maintenance [91335]10-Spillway Concrete Wall Repair 250,000.00$ 1,200,000.00$ -$ -$ -$ -$ -$ -$ -$ -$
2001009-Whale Rock Major Maintenance [91335]11-Stilling Basin Maintenance (Rock Slope Protection) 120,000.00$ -$ 1,900,000.00$ -$ -$ -$ -$ -$ -$ -$
2001009-Whale Rock Major Maintenance [91335]12-Seismic Study 550,000.00$ 550,000.00$ -$ -$ -$ -$ -$ -$ -$ -$
2001017-Whale Rock Pipe Assessment and Repairs (91617)00-Transmission Pipeline Repairs (Base) -$ -$ -$ 1,800,000.00$ 1,800,000.00$ 1,800,000.00$ -$ -$ -$ -$
2001017-Whale Rock Pipe Assessment and Repairs (91617)04-Pipeline Replacement Baywood 30,000.00$ 1,200,000.00$ -$ -$ -$ -$ -$ -$ -$ -$
2001017-Whale Rock Pipe Assessment and Repairs (91617)05-Cathodic Protection Improvements -$ -$ 350,000.00$ -$ -$ -$ -$ -$ -$ -$
2001017-Whale Rock Pipe Assessment and Repairs (91617)06-Pipeline Inspection -$ 200,000.00$ -$ -$ -$ -$ 1,000,000.00$ -$ -$ -$
2001017-Whale Rock Pipe Assessment and Repairs [91617]00-Transmission Pipeline Repairs (Base) 588,497.26$
2001017-Whale Rock Pipe Assessment and Repairs [91617]01-Pipeline Replacement Alternatives Study 346.03$
2001017-Whale Rock Pipe Assessment and Repairs [91617]02-Pipeline Creek Crossing Repairs 30,000.00$
2001019-Whale Rock Auto Control Valves [91718]00-BASE 14,789.86$
2027X01-Transmission Pipeline Point Repairs 00-BASE 40,000.00$ 40,000.00$ 40,000.00$ 40,000.00$ 40,000.00$ 40,000.00$ 40,000.00$ 40,000.00$ -$ -$
2027X02-Whale Rock Hydrologic and Hydraulic Update 00-BASE 500,000.00$ -$ -$ -$ -$ -$ -$ -$ -$ -$
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Net Revenue
Account Category 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-3
Capital Asset Expense($84,591)($168,494)($76,025)($176,959)($577,105)($174,520)($2,941,752)($1,990,000)($7,983,284)($2,519,795)($2,046,190)($1,962,845)($1,958,211)($1,161
Capital Reserves ($2,017,683)($1,384,845)($1,384,845)$4,000,000 ($345,000)($345,000)($345,000)($345,000)($345
General Government($160,203)($183,978)($186,211)($190,488)($274,372)($252,099)($301,576)($327,855)($344,248)($361,460)($379,533)($398,510)($418,435)($439
Operations($337,039)($414,989)($309,075)($568,828)($1,094,505)($1,006,018)($1,020,017)($828,769)($824,759)($870,873)($876,587)($925,580)($931,715)($983
Revenue$1,868,814 $2,161,494 $2,394,658 $2,376,183 $3,046,366 $3,130,086 $3,671,589 $5,347,919 $5,992,539 $4,962,585 $4,538,730 $4,550,098 $4,599,068 $3,903
Salaries and Benefits($550,117)($545,122)($695,766)($664,555)($677,123)($689,291)($795,292)($816,450)($840,249)($865,457)($891,420)($918,163)($945,708)($974
Total $736,864 $848,912 $1,127,581 $775,353 $423,261 ($1,009,525)($2,771,893)$0 $0 $0 $0 $0 $0
Unreserved Fund Balance
$0M $5M
2019-20
2020-21
2021-22
2022-23
2023-24
2024-25
2025-26
2026-27
2027-28
2028-29
2029-30
2030-31
2031-32
2032-33
2033-34
2034-35
2035-36
$2.4M
$3.2M
$4.4M
$5.1M
$5.6M
$4.5M
$1.8M
$1.8M
$1.8M
$1.8M
$1.8M
$1.8M
$1.8M
$1.8M
$1.8M
$1.8M
$1.8M
Whale Rock Fund Financial Position
Days of Cash on Hand
0K 1K 2K
2019-20
2020-21
2021-22
2022-23
2023-24
2024-25
2025-26
2026-27
2027-28
2028-29
2029-30
2030-31
2031-32
2032-33
2033-34
2034-35
2035-36
976
1,226
1,581
1,518
1,144
978
356
393
388
372
366
351
344
330
324
311
305
Capital Reserve Contributions by Agency Member
($4M)
($3M)
($2M)
($1M)
$0M
$1M
$2M
2024
-
2
5
2025
-
2
6
2026
-
2
7
2027
-
2
8
2028
-
2
9
2029
-
3
0
2030
-
3
1
2031
-
3
2
2032
-
3
3
2033
-
3
4
2034
-
3
5
2035
-
3
6
$2,017,683
$1,384,845
($4,000,000)
$345,000 $345,000 $345,000 $345,000
31022-Whale Rock CIP Reserve Contri…31023-Whale Rock CIP Res…31024-Whale Rock CI…
2026-27 Ending CIP Reserves
Balance - City of San Luis Obispo
$2,714,469
2026-27 Ending CIP Reserves
Balance - Cal Poly
$1,518,668
2026-27 Ending CIP Reserves
Balance - California Men's Colony
$554,235
CIP Reserve
Balance
Forecasted CIP
Contributions
Forecasted OpEx
Contributions
Forecasted
Pumping Charges
Page 91 of 103
Concat Account 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 203
44002-Rental Fees $5,049 $1,122
44101-Interest on Investment $71,545 $818 $39,588 $78,159 $183,176 $192,771 $1,000 $5,000 $5,000 $5,000 $5,000 $5,000
44107-Investment FMV Adjustment ($146,953)($17,408)$84,677 $118,836
44201-Other Rent & Leasse Revenue $4,862 $3,366 $4,488 $5,895 ($999)
44301-Sale of Surplus Property $3,250
44305-Damage to City Property $7,613
44310-Miscellaneous Revenue $743 $743 $1,091 $743 $742 $743 $6,000 $743 $743 $743 $743 $743
45307-Federal Stimulus Grant $260
46703-Utilities Base Charges ($3,034)
46706-Whale Rock Operating Charges $979,351 $1,015,607 $949,126 $1,126,924 $1,242,781 $1,310,027 $1,399,812 $1,434,331 $1,454,523 $1,526,588 $1,580,592 $1,636,614 $1
46707-Whale Rock CIP Contributions $576,621 $887,938 $1,401,424 $810,312 $693,550 $731,506 $1,554,704 $3,374,845 $3,983,284 $2,864,795 $2,369,972 $2,307,845 $2Total$1,868,814 $2,161,494 $2,394,658 $2,376,183 $3,046,366 $3,130,086 $3,671,589 $5,347,919 $5,992,539 $4,962,585 $4,538,730 $4,550,098 $4,
Account Category
All
Whale Rock Fund Revenue Details
Account Subcategory
All
Concat Account
All
Item Description
All
Assigned Member Agency
All
Revenue Actuals & Forecast
$0M
$2M
$4M
$6M
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 2035-36
$1.87M $2.16M $2.39M $2.38M
$3.05M $3.13M
$3.67M
$5.35M
$5.99M
$4.96M
$4.54M $4.55M $4.60M
$3.90M
$2.96M $3.05M $3.09M
Actual Budgeted Forecasted
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Concat Account 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
31022-Whale Rock CIP Reserve Contribution - City $1,189,755 $762,357 $762,357 ($2,202,000)$189,923 $189,923
31023-Whale Rock CIP Reserve Contribution - Cal Poly $585,006 $466,831 $466,831 ($1,348,400)$116,300 $116,300
31024-Whale Rock CIP Reserve Contribution - CA Men's Colony $242,922 $155,657 $155,657 ($449,600)$38,778 $38,778
51001-Salaries - Regular $343,044 $346,208 $370,480 $430,867 $434,659 $442,268 $471,415 $482,568 $497,045 $511,956 $527,315
51003-Salaries - Contract $6,310 $3,109 $4,363 $0 $0 $0 $0 $0
51004-Salaries - Temporary $157 $0 $0 $0 $0 $0
51010-Overtime $7,734 $1,342 $1,661 $1,044 $791 $246 $3,000 $3,000 $3,090 $3,183 $3,278
51017-Standby $19,663 $19,167 $18,972 $18,539 $16,152 $11,787 $22,245 $23,140 $23,140 $23,834 $24,549
51018-Call Back $687 $871 $2,709 $5,037 $699 $4,000 $4,000 $4,120 $4,244 $4,371
52001-Retirement Contributions $33,020 $31,035 $31,662 $33,752 $40,619 $39,390 $38,553 $39,594 $40,782 $42,006 $43,266
52002-Retirement PARS -401 $143 $159 $173 $200 $220 $234 $222 $222 $229 $236 $243Total$1,131,950 $1,312,583 $1,267,077 $1,600,830 $2,623,105 $4,139,610 $6,443,483 $5,347,919 $5,992,539 $4,962,585 $4,538,730
Account Category
All
Whale Rock Fund Expenditure Details
Account Subcategory
All
Concat Account
All
Item Description
All
Assigned Member Agency
All
Expenditure Actuals & Forecast
$0M
$2M
$4M
$6M
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 2035-36
$1.13M $1.31M $1.27M $1.60M
$2.62M
$4.14M
$6.44M
$5.35M
$5.99M
$4.96M
$4.54M $4.55M $4.60M
$3.90M
$2.96M $3.05M $3.09M
Actual Budgeted Forecasted
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Charge Account 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
705.0000.44002 ($561)
705.1101.51001$9 $41 $81
705.1101.51017$490 $434 $370
705.1101.52001$39 $34 $31 $11
705.1101.53002 $1
705.1101.55001$6 $6 $5 $2
705.2001.75002$160,203 $183,978 $186,211
705.2003.44301 ($3,250)
705.2007.44002 ($4,488)($1,122)
705.2007.44101($71,545)($818)($4,603)($75,127)($183,176)($192,771)
705.2007.44107 $39,198 $17,408 ($84,677)($118,836)
705.2007.44204($4,862) ($3,366)($4,488)($5,895)$999
705.6003.51001 $54
705.6003.52001 $4 $3
705.6003.55001 $1 $0
705.6005.52001($0)
705.6201.31022 $1,189,755 $762,357 $762,357 ($2,202,000)$189,923 $189,923 $189,923 $189,923 $189,92
705.6201.31023 $585,006 $466,831 $466,831 ($1,348,400)$116,300 $116,300 $116,300 $116,300 $116,30
705.6201.31024 $242,922 $155,657 $155,657 ($449,600)$38,778 $38,778 $38,778 $38,778 $38,77
705.6201.44101 ($34,985)($3,032) ($1,000)($5,000)($5,000)($5,000)($5,000)($5,000)($5,000)($5,000
705.6201.44107 $107,755
705.6201.44305($7,613)
705.6201.44310($743)($743)($1,091)($743)($742)($743)($6,000)($743)($743)($743)($743)($743)($743)($743
705.6201.45307 ($260)
705.6201.46703$3,034
Total ($736,864)($848,912)($1,127,581)($775,353)($423,261)$1,009,525 $2,771,893 ($0)($0)$0 $0 ($0)($0)($0
General Ledger & Forecast Detail
Concat Account
All
Item Description
All
Fiscal Year
All
Account Category
All
Account Subcategory
All
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Item Description 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
1000047-Fleet Replacements - Annual Asset Maintenance$0 $0 $0 $0
1000074-IT Replacements - Annual Asset Maintenance Account$2,624 $1,637 $3,035 $243
1000075-Major Facilities Maintenance - Annual Asset Maintenance Account$0 $0 $0 $0
1000176-Whale Rock Intake Valve Replacement$0 $0 $0 $0
1000181-Fleet Services Vehicle Lift$0 $0 $0 $0
1000521-Fleet Replacement: Utilities$0 $0 $0 $0
1000542-Water Treatment Plant Major Facility Maintenance$0 $0 $0 $0
2000075-Major Facilities Maintenance [1000075] $13,068 $2,929
2000176-Whale Rock Intake Valve Replacement [1000176] $200,000
2000181-Fleet Services Vehicle Lift [1000181] $2,000 $0
2000521-Fleet Replacement: Utilities [1000521] $20,215 $73,322 $16,462 $0 $30,000 $200,000 $132,500
2000549-Whale Rock Pump Station Rehab $500,000 $500,000 $4,539,380 $0 $0
2000602-Utilities IT Replacements [1000074] $6,610
2000603-Enterprise IT Replacements [1000074] $0 $885 $10,673 $0 $1,300 $0 $0
2000604-Network IT Replacements [1000074] $14,492 $0 $2,604 $9,795 $3,690
2001009-Whale Rock Major Maintenance [91335]$19,210 $125,511 $72,990 $89,897 $544,663 $31,839 $1,539,110 $920,000 $1,970,000 $1,920,000 $70,000
2001017-Whale Rock Pipe Assessment and Repairs (91617) $30,000 $1,400,000 $350,000 $1,800,000
2001017-Whale Rock Pipe Assessment and Repairs [91617] $3,000 $50,654 $618,843
2001019-Whale Rock Auto Control Valves [91718] $7,227 $4,751 $14,790
2027X01-Transmission Pipeline Point Repairs $40,000 $40,000 $40,000 $40,000
2027X02-Whale Rock Hydrologic and Hydraulic Update $500,000 $0 $0 $0
90069-Whale Rock Old Creek Habitat Plan (90069)$0 $0 $0 $0
90490-Water Distribution Telemetry System Upgrade (90490)$8,432 $0 $0 $0
91617-Whale Rock Pipe Assessment and Repairs (91617)$30,000 $0 $289 $83,753
91675-Whale Rock Boathouse Replacement (91675)$2,928 $7,575 $0 $0
Total $84,591 $168,494 $76,025 $176,959 $577,105 $174,520 $2,941,752 $1,990,000 $7,983,284 $2,519,795 $2,046,190
Capital Projects Details
Item Description
All
Notes
All
Fiscal Year
All
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