HomeMy WebLinkAboutCC_2022_01_25_AgendaPacket CITY OF ATASCADERO CITY COUNCIL AGENDA
In accordance with City Council Resolution No. 2022-001 and the
requirements of AB 361, the City Council Meeting will not be physically open
to the public and City Council Members will be teleconferencing into the
meeting.
HOW TO OBSERVE THE MEETING:
To maximize public safety while still maintaining transparency and public access,
the meeting will be live-streamed on SLO-SPAN.org, on Spectrum cable
Channel 20 in Atascadero, and on KPRL Radio 1230AM and 99.3FM. The video
recording of the meeting will repeat daily on Channel 20 at 1:00 am, 9:00 am, and
6:00 pm and will be available through the City’s website or by visiting
https://us02web.zoom.us/webinar/register/WN_ZwJ7a031S3KXauEym9ehaA.
HOW TO SUBMIT PUBLIC COMMENT:
Members of the public are highly encouraged to participate in live public comment
through the Zoom platform using the link above or by calling 805-538-2888 to listen
and provide public comment via phone.
If you wish to comment but not via a live platform, please email public comments to
cityclerk@atascadero.org by 12:00 pm on the day of the meeting. Such email
comments must identify the Agenda Item Number in the subject line of the
email. The comments will be forwarded to the City Council and made a part of the
administrative record. If a comment is received after the deadline for submission but
before the close of the meeting, the comment will still be included as a part of the
administrative record of the meeting but will be forwarded to the City Council the next
business day. Please note, email comments will not be read into the record.
AMERICAN DISABILITY ACT ACCOMMODATIONS:
Any member of the public who needs accommodations should contact the City
Clerk’s Office at cityclerk@atascadero.org or by calling 805-470-3400 at least 48
hours prior to the meeting or time when services are needed. The City wil l use their
best efforts to provide reasonable accommodations to afford as much accessibility
as possible while also maintaining public safety in accordance with the City procedure
for resolving reasonable accommodation requests.
City Council agendas and minutes may be viewed on the City's website:
www.atascadero.org.
Copies of the staff reports or other documentation relating to each item of business referred to on
the Agenda are on file in the office of the City Clerk and are available for public inspection on our
website, www.atascadero.org. Contracts, Resolutions and Ordinances will be allocated a number
once they are approved by the City Council. The Minutes of this meeting will reflect these numbers.
All documents submitted by the public during Council meetings that are made a part of the record or
referred to in their statement will be noted in the Minutes and available for review by contacting the
City Clerk's office. All documents will be available for public inspection by appointment during City
Hall business hours.
Page 1 of 215
CITY OF ATASCADERO
CITY COUNCIL
AGENDA
Tuesday, January 25, 2022
City Hall Council Chambers, 4th floor
6500 Palma Avenue, Atascadero, California
REGULAR SESSION – CALL TO ORDER: 6:00 P.M.
PLEDGE OF ALLEGIANCE: Mayor Pro Tem Newsom
ROLL CALL: Mayor Moreno
Mayor Pro Tem Newsom
Council Member Bourbeau
Council Member Dariz
Council Member Funk
APPROVAL OF AGENDA: Roll Call
Recommendation: Council:
1. Approve this agenda; and
2. Waive the reading in full of all ordinances appearing on this agenda, and the titles
of the ordinances will be read aloud by the City Clerk at the first reading, after the
motion and before the City Council votes.
CLOSED SESSION – REPORT (IF ANY)
a. January 11, 2022
PRESENTATIONS: None.
City Council Regular Session: 6:00 P.M.
City Council Closed Session: Immediately following
Regular Session
Page 2 of 215
A. CONSENT CALENDAR: (All items on the consent calendar are considered to be routine
and non-controversial by City staff and will be approved by one motion if no member of
the Council or public wishes to comment or ask questions. If comment or discussion is
desired by anyone, the item will be removed from the Consent Calendar and will be
considered in the listed sequence with an opportunity for any member of the public to
address the Council concerning the item before action is taken.)
1. City Council Draft Action Minutes – January 11, 2022
▪ Recommendation: Council approve the January 11, 2022 Draft City Council
Regular Meeting Minutes. [City Clerk]
2. December 2021 Accounts Payable and Payroll
▪ Fiscal Impact: $3,783,926.36
▪ Recommendation: Council approve certified City accounts payable, payroll
and payroll vendor checks for December 2021. [Administrative Services]
3. September 2021 Investment Report
▪ Fiscal Impact: None.
▪ Recommendation: Council receive and file the City Treasurer’s report for
quarter ending September 30, 2021. [City Treasurer]
UPDATES FROM THE CITY MANAGER: (The City Manager will give an oral report on any
current issues of concern to the City Council.)
COMMUNITY FORUM: (This portion of the meeting is reserved for persons wanting to
address the Council on any matter not on this agenda and over which the Council has
jurisdiction. Speakers are limited to three minutes. Please state your name for the record
before making your presentation. Comments made during Community Forum will not be a
subject of discussion. A maximum of 30 minutes will be allowed for Community Forum,
unless changed by the Council. Comments will be allowed for the entire 30-minute period
so if the final speaker has finished before the 30 minute period has ended and a member of
the public wishes to make a comment after the Council has commenced another item, the
member should alert the Clerk within the 30 minute period of their desire to make a comment
and the Council will take up that comment upon completion of the item which was
commenced. Any members of the public who have questions or need information may
contact the City Clerk’s Office, between the hours of 8:30 a.m. and 5:00 p.m. at (805) 470-
3400, or cityclerk@atascadero.org.)
B. PUBLIC HEARINGS:
Page 3 of 215
mitigation, including replanting on site. [Community Development]
previously located at 5955 East Mall, subject to conditions of approval and
the removal of one, 55-inch DBH, hazardous Heritage Coast Live Oak
▪ Recommendation: Council adopt Draft Resolution ratifying staff’s approval of
▪ Fiscal Impact: None.
Ratification of Approval of Hazardous Tree Removal1.
C. MANAGEMENT REPORTS:
1. Fiscal Year 2020-2021 Audit
▪ Fiscal Impact: None.
▪ Recommendation: Council review and accept the financial audit for the period
ended June 30, 2021. [Administrative Services]
2. Staffing for Adequate Fire and Emergency Response (SAFER) Grant
▪ Fiscal Impact: There is no fiscal impact in applying for the SAFER grant. If
awarded the City would receive funding for three firefighters for three years at
an estimated $1.5 million.
▪ Recommendation: Council authorize the Fire Chief to apply for and City
Manager to execute a grant contract for a SAFER grant that would reimburse
the City for the cost of three additional firefighters for three years. [Fire
Department]
D. COUNCIL ANNOUNCEMENTS AND COMMITTEE REPORTS: (On their own
initiative, Council Members may make a brief announcement or a brief report on their own
activities. The following represent standing committees. Informative status reports will
be given, as felt necessary):
Mayor Moreno
1. City Selection Committee
2. County Mayors Round Table
3. Regional Economic Action Coalition (REACH)
4. SLO Council of Governments (SLOCOG)
5. SLO Regional Transit Authority (RTA)
Mayor Pro Tem Newsom
1. City / Schools Committee
2. Design Review Committee
3. League of California Cities – Council Liaison
4. Visit SLO CAL Advisory Committee
Council Member Bourbeau
1. City of Atascadero Finance Committee
2. City / Schools Committee
3. Integrated Waste Management Authority (IWMA)
4. SLO County Water Resources Advisory Committee (WRAC)
Council Member Dariz
1. Air Pollution Control District
2. California Joint Powers Insurance Authority (CJPIA) Board
3. City of Atascadero Finance Committee
Council Member Funk
1. Atascadero Basin Ground Water Sustainability Agency (GSA)
2. Design Review Committee
3. Homeless Services Oversight Council
Page 4 of 215
E. INDIVIDUAL DETERMINATION AND / OR ACTION: (Council Members may ask a
question for clarification, make a referral to staff or take action to have staff place a matter of
business on a future agenda. The Council may take action on items listed on the Agenda.)
1. City Council
2. City Clerk
3. City Treasurer
4. City Attorney
5. City Manager
F. RECESS REGULAR MEETING TO CLOSED SESSION
COUNCIL CLOSED SESSION:
1. CLOSED SESSION -- PUBLIC COMMENT
2. COUNCIL LEAVES TO BEGIN CLOSED SESSION
3. CLOSED SESSION -- CALL TO ORDER
a. Conference with Legal Counsel – Anticipated Litigation
Significant exposure to litigation pursuant to Government Code
Section 54956.9(d)(2): 1 potential case – Bill White sick leave
b. Conference with Legal – Anticipated Litigation
Significant exposure to litigation pursuant to Government Code
Section 54956.9(d)(2): 1 potential case – California Voting Rights Act
4. CLOSED SESSION – ADJOURNMENT
5. COUNCIL RETURNS
6. CLOSED SESSION – REPORT (IF ANY)
Announcement(s) of any reportable action(s) taken in Closed Session that occur(s) after the recess of Regular
Session will be made at the beginning of the next Regular City Council meeting as Closed Session is not recorded
or videotaped.
Please note: Should anyone challenge any proposed development entitlement listed on this Agenda in court, that person
may be limited to raising those issues addressed at the public hearing described in this notice, or in written correspondence
delivered to the City Council at or prior to this public hearing. Correspondence submitted at this public hearing will be
distributed to the Council and available for review in the City Clerk's office.
Page 5 of 215
ITEM NUMBER: A-1
DATE: 01/25/22
Atascadero City Council
January 11, 2022
Page 1 of 5
CITY OF ATASCADERO
CITY COUNCIL
DRAFT MINUTES
Tuesday, January 11, 2022
City Hall Council Chambers, 4th floor
6500 Palma Avenue, Atascadero, California
REGULAR SESSION – CALL TO ORDER: 6:00 P.M.
Mayor Moreno called the meeting to order at 6:0 1 p.m. and Council Member Bourbeau led
the Pledge of Allegiance.
ROLL CALL:
Present: By Teleconference - Council Members Bourbeau, Dariz, and Funk,
Mayor Pro Tem Newsom, and Mayor Moreno
City Council Regular Session: 6:00 P.M.
Successor Agency to the Community Immediately following
Redevelopment Agency of Atascadero: conclusion of the City
Council Regular Session
Public Financing Authority: Immediately following
conclusion of the
Successor Agency to
the Community
Redevelopment Agency
of Atascadero Meeting
City Council Closed Session: Immediately following
the conclusion of the
Public Financing
Authority Meeting
Page 6 of 215
ITEM NUMBER: A-1
DATE: 01/25/22
Atascadero City Council
January 11, 2022
Page 2 of 5
Absent: None
Others Present: None
Staff Present: By Teleconference – City Manager Rachelle Rickard, Administrative
Services Director Jeri Rangel, Community Development Director Phil
Dunsmore, Fire Chief Casey Bryson, Police Chief Bob Masterson, Public
Works Director Nick DeBar, City Attorney Brian Pierik, Deputy City
Manager/City Clerk Lara Christensen, and IT Manager Luke Knight
APPROVAL OF AGENDA:
MOTION: By Council Member Funk and seconded by Mayor Pro Tem Newsom to:
1. Approve this agenda; and,
2. Waive the reading in full of all ordinances appearing on this
agenda, and the titles of the ordinances will be read aloud by
the City Clerk at the first reading, after the motion and before
the City Council votes.
Motion passed 5:0 by a roll-call vote.
CLOSED SESSION – REPORT (IF ANY)
a. December 14, 2021
City Attorney Pierik reported that there was a decision by the Council to authorize the City
to join as a party in a petition of Writ of Mandate that will be filed against the California Public
Employees’ Retirement System based on an issue regarding the employment status of the
interim Public Works Director, Doug Breeze, who provided service to the City prior to Nick
DeBar be appointed full-time.
PRESENTATIONS: None.
A. CONSENT CALENDAR:
1. City Council Draft Action Minutes – December 14, 2021
▪ Recommendation: Council approve the December 14, 2021 Draft City Council
Regular Meeting Minutes. [City Clerk]
2. November 2021 Accounts Payable and Payroll
▪ Fiscal Impact: $3,382,213.30
▪ Recommendation: Council approve certified City accounts payable, payroll
and payroll vendor checks for November 2021. [Administrative Services]
3. Community Facilities District 2005-1 Annexation No. 24
▪ Fiscal Impact: None.
▪ Recommendation: Council adopt on second reading, by title only, Draft
Ordinance, authorizing the levy of special taxes in Community Facilities District
2005-1 for certain annexation territory identified as Annexation No. 24.
[Community Development]
Page 7 of 215
ITEM NUMBER: A-1
DATE: 01/25/22
Atascadero City Council
January 11, 2022
Page 3 of 5
4. Virtual Meetings – AB 361 Requirements
▪ Fiscal Impact: None.
▪ Recommendation: Council adopt Draft Resolution making findings consistent
with the requirements of AB 361 to continue to allow for the conduct of virtual
meetings. [City Manager]
5. CAD/RMS Software Replacement
▪ Fiscal Impact: Adoption of staff recommendations will result in the expenditure
of $914,508 over a period of six years for a Computer Aided Dispatch / Police
Records Management System.
▪ Recommendations: Council:
1. Authorize the City Manager to execute a contract with Mark43 in the
amount of $864,108.00 for implementation, training and annual support for
a new CAD and RMS software system for a six year initial contract.
2. Authorize the City Manager to execute an End User License Agreement
with CommSys in the amount of $0 for use of products and programs
integrated with the CAD/RMS system provided by Mark43 (price included
in the Mark 43 contract).
1. Council authorize the Director of Administrative Services to move $119,744
in budgeted general (D-20) funds from the CAD/RMS Software Project
(capital outlay) to Computer Maintenance and Replacement (operations) in
the Police Department in fiscal year 2022 -2023 for annual support of the
new CAD/RMS system.
2. Council authorize the Director of Administrative Services to carry over any
remaining budgeted general (D-20) funds from the CAD/RMS Software
Project at June 30, 2023 to be used for annual support for the new
CAD/RMS system in fiscal years 2023-2024, 2024-2025, 2025-2026 and
2026-2027.
3. Council authorize the City Manager to appropriate an additional $10,080 of
Technology Fund Reserves in fiscal year 2022-2023 for a new, redundant
internet connection. [Police]
At the request of Mayor Moreno, Chief Masterson briefed the City Council on the CAD/RMS
software replacement project.
MOTION: By Council Member Bourbeau and seconded by Council Member
Funk to approve the Consent Calendar. (#A-3: Ordinance No. 651)
(#A-4: Resolution No. 2022-001) (#A-5: Contract Nos. 2022-001 and
2022-002)
Motion passed 5:0 by a roll-call vote.
UPDATES FROM THE CITY MANAGER:
City Manager Rickard gave an update on projects and events within the City.
Page 8 of 215
ITEM NUMBER: A-1
DATE: 01/25/22
Atascadero City Council
January 11, 2022
Page 4 of 5
COMMUNITY FORUM:
The following citizens spoke by telephone or through the webinar on this item: Gary Kirkland
and Don Sausserig
Mayor Moreno closed the COMMUNITY FORUM period.
B. PUBLIC HEARINGS: None.
C. MANAGEMENT REPORTS:
1. Fiscal Year 2021 Annual Road Report
▪ Fiscal Impact: Distribution of the 2021 Community Road Report is estimated
to cost about $5,000 in budgeted General Funds.
▪ Recommendations: Council:
1. Approve the Fiscal Year 2021 Annual Road Report.
2. Approve the 2021 Community Road Report. [Public Works]
Public Works Director DeBar gave the staff report and answered questions from the Council.
PUBLIC COMMENT:
The following citizens spoke by telephone or through the webinar on this item: Geoff Auslen
and Debra McKrell
Mayor Moreno closed the Public Comment period.
MOTION: By Council Member Funk and seconded by Council Member Dariz to:
1. Approve the Fiscal Year 2021 Annual Report
2. Approve the 2021 Community Road Report
Motion passed 5:0 by a roll-call vote.
D. COUNCIL ANNOUNCEMENTS AND COMMITTEE REPORTS:
The following Council Members gave brief update reports on their committees since their
last Council meeting:
Mayor Moreno
1. County Mayors Round Table
2. SLO Council of Governments (SLOCOG)
3. SLO Regional Transit Authority (RTA)
Council Member Bourbeau
1. Integrated Waste Management Authority (IWMA)
2. SLO County Water Resources Advisory Committee (WRAC)
Council Member Funk
1. Atascadero Basin Ground Water Sustainability Agency (GSA)
2. Homeless Services Oversight Council
Page 9 of 215
ITEM NUMBER: A-1
DATE: 01/25/22
Atascadero City Council
January 11, 2022
Page 5 of 5
E. INDIVIDUAL DETERMINATION AND / OR ACTION: None.
F. RECESS TO MEETING OF THE SUCCESSOR AGENCY
Mayor Moreno recessed the Regular Meeting at 7:09 p.m. to the Meeting of the Successor
Agency.
G. FOLLOWING THE CONCLUSION OF THE SUCCESSOR AGENCY MEETING AND
PUBLIC FINANCING AUTHORITY MEETING RECESS CITY COUNCIL REGULAR
MEETING TO CLOSED SESSION
Mayor Moreno reconvened the Regular Meeting at 7:21 p.m. and recessed to the Closed
Session Meeting at 7:23 p.m.
COUNCIL CLOSED SESSION:
1. CLOSED SESSION -- PUBLIC COMMENT
2. COUNCIL LEAVES TO BEGIN CLOSED SESSION
3. CLOSED SESSION -- CALL TO ORDER
a. Conference with Legal Counsel – Existing Litigation
Government Code Sec. 54956.9(d)(1)
Name of Case: Newton v. City of Atascadero
San Luis Obispo Superior Court Case No. 21CVP-0168
b. Conference with Legal Counsel – Existing Litigation
Government Code Sec. 54956.9(d)(1)
Name of Case: Sunderland v. City of Atascadero
San Luis Obispo Superior Court Case No. 21CVP-0074
c. Conference with Legal – Anticipated Litigation
Significant exposure to litigation pursuant to Government Code
Section 54956.9(d)(2): 1 potential case – California Voting Rights Act
4. CLOSED SESSION – ADJOURNMENT
5. CLOSED SESSION – REPORT (IF ANY)
H. ADJOURN
Following Closed Session, the meeting was adjourned at 8:45 pm; no reportable action.
MINUTES PREPARED BY:
______________________________________
Lara K. Christensen
City Clerk
APPROVED:
Page 10 of 215
ITEM NUMBER: A-2DATE: 01/25/22Page 11 of 215
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2021
169480 12/03/2021 13 STARS MEDIA 880.00Accounts Payable Check
169481 12/03/2021 2M WASTE SOLUTIONS 1,315.00Accounts Payable Check
169482 12/03/2021 ALL ABOUT EVENTS, INC. 1,586.50Accounts Payable Check
169483 12/03/2021 ALL SIGNS AND GRAPHICS, INC. 396.94Accounts Payable Check
169484 12/03/2021 AMERICAN WEST TIRE & AUTO INC 176.43Accounts Payable Check
169485 12/03/2021 ANTECH DIAGNOSTICS 415.95Accounts Payable Check
169486 12/03/2021 AT&T 22.88Accounts Payable Check
169487 12/03/2021 AT&T 770.29Accounts Payable Check
169488 12/03/2021 ATASCADERO CHAMBER OF COMMERCE 60,000.00Accounts Payable Check
169490 12/03/2021 ATASCADERO MUTUAL WATER CO. 10,394.40Accounts Payable Check
169491 12/03/2021 AVILA TRAFFIC SAFETY 227.89Accounts Payable Check
169492 12/03/2021 BRANCH SMITH PROPERTIES 362.00Accounts Payable Check
169493 12/03/2021 BREZDEN PEST CONTROL, INC. 96.00Accounts Payable Check
169494 12/03/2021 CA DEPT OF TAX AND FEE ADMIN. 2,835.61Accounts Payable Check
169495 12/03/2021 CARQUEST OF ATASCADERO 51.13Accounts Payable Check
169496 12/03/2021 CHARTER COMMUNICATIONS 124.98Accounts Payable Check
169497 12/03/2021 COASTAL COPY, INC. 363.60Accounts Payable Check
169498 12/03/2021 CUESTA POLYGRAPH & INVEST. LLC 3,550.00Accounts Payable Check
169499 12/03/2021 NICHOLAS DEBAR 300.00Accounts Payable Check
169500 12/03/2021 DELTA LIQUID ENERGY 865.64Accounts Payable Check
169501 12/03/2021 DIGITAL WEST NETWORKS, INC. 90.00Accounts Payable Check
169502 12/03/2021 PHILIP DUNSMORE 300.00Accounts Payable Check
169503 12/03/2021 EARTH SYSTEMS PACIFIC 18,782.50Accounts Payable Check
169504 12/03/2021 EMERGENCY VEHICLE SPECIALISTS 3,896.51Accounts Payable Check
169505 12/03/2021 EWING IRRIGATION PRODUCTS, INC 108.49Accounts Payable Check
169506 12/03/2021 FERRELL'S AUTO REPAIR 578.59Accounts Payable Check
169507 12/03/2021 GAS COMPANY 1,200.02Accounts Payable Check
169508 12/03/2021 GOERS FAMILY TRUST 3,149.68Accounts Payable Check
169509 12/03/2021 GOLDEN STATE COPIER & MAILING 992.00Accounts Payable Check
169510 12/03/2021 HART IMPRESSIONS PRINTING 2,344.94Accounts Payable Check
169511 12/03/2021 HIGH COUNTRY OUTDOOR, INC. 400.00Accounts Payable Check
169513 12/03/2021 HOME DEPOT CREDIT SERVICES 1,935.39Accounts Payable Check
169514 12/03/2021 JK'S UNLIMITED, INC. 827.30Accounts Payable Check
169515 12/03/2021 L.N. CURTIS & SONS 710.68Accounts Payable Check
169516 12/03/2021 LIFE ASSIST, INC. 216.19Accounts Payable Check
169517 12/03/2021 MADRONE LANDSCAPES, INC. 408.00Accounts Payable Check
169518 12/03/2021 SAMUEL H. MCMILLAN, SR. 75.00Accounts Payable Check
169519 12/03/2021 MICHAEL K. NUNLEY & ASSC, INC. 15,067.72Accounts Payable Check
169520 12/03/2021 MID-COAST GEOTECHNICAL, INC. 300.00Accounts Payable Check
169521 12/03/2021 MID-COAST MOWER & SAW, INC. 33.38Accounts Payable Check
169522 12/03/2021 MIG 4,166.25Accounts Payable Check
169523 12/03/2021 MINER'S ACE HARDWARE 118.66Accounts Payable Check
169524 12/03/2021 MISSION UNIFORM SERVICE 1,287.97Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/25/22
ATTACHMENT: 1
Page 12 of 215
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2021
169525 12/03/2021 MOSS, LEVY, & HARTZHEIM LLP 5,000.00Accounts Payable Check
169526 12/03/2021 MP ANNEX, LLC 98,707.23Accounts Payable Check
169527 12/03/2021 MV TRANSPORTATION, INC. 17,187.38Accounts Payable Check
169528 12/03/2021 OFFICE DEPOT INC. 790.83Accounts Payable Check
169529 12/03/2021 PACIFIC GAS AND ELECTRIC 23,090.53Accounts Payable Check
169530 12/03/2021 PARRISH REPORTING 3,860.00Accounts Payable Check
169531 12/03/2021 KATRINA M. PORTER 276.00Accounts Payable Check
169532 12/03/2021 QUINCY ENGINEERING, INC. 5,103.51Accounts Payable Check
169533 12/03/2021 RAINSCAPE, A LANDSCAPE SVC CO. 350.00Accounts Payable Check
169534 12/03/2021 ANDRES & MICHELLE RAMOS 2,174.21Accounts Payable Check
169535 12/03/2021 JERI RANGEL 300.00Accounts Payable Check
169536 12/03/2021 RECOGNITION WORKS 8.05Accounts Payable Check
169537 12/03/2021 RICK ENGINEERING COMPANY 4,745.07Accounts Payable Check
169538 12/03/2021 RACHELLE RICKARD 300.00Accounts Payable Check
169539 12/03/2021 MARCELES RODRIGUEZ 600.00Accounts Payable Check
169540 12/03/2021 SAFE RESTRAINTS, INC. 3,110.50Accounts Payable Check
169541 12/03/2021 SERVICE SYSTEMS ASSC, INC. 5,000.00Accounts Payable Check
169542 12/03/2021 SPEAKWRITE, LLC. 193.40Accounts Payable Check
169543 12/03/2021 SPECIALTY CONSTRUCTION, INC. 158,268.57Accounts Payable Check
169544 12/03/2021 SUNLIGHT JANITORIAL, INC. 961.00Accounts Payable Check
169545 12/03/2021 SUNSET SERVICE CENTER 36.29Accounts Payable Check
169546 12/03/2021 SUPERION, LLC 54,302.58Accounts Payable Check
169547 12/03/2021 T. HORZEN, INC. 25,000.00Accounts Payable Check
169548 12/03/2021 TARGET SOLUTIONS LEARNING, LLC 186.72Accounts Payable Check
169549 12/03/2021 RONALD R. TARICA 108.00Accounts Payable Check
169550 12/03/2021 TEMPLETON TENNIS RANCH, LLC 1,200.00Accounts Payable Check
169551 12/03/2021 TEMPLETON UNIFORMS, LLC 54.75Accounts Payable Check
169552 12/03/2021 TURF STAR, INC. 96.55Accounts Payable Check
169553 12/03/2021 U.S. POSTMASTER 2,200.00Accounts Payable Check
169554 12/03/2021 ULTREX BUSINESS PRODUCTS 65.61Accounts Payable Check
169555 12/03/2021 ULTREX LEASING 263.18Accounts Payable Check
169556 12/03/2021 VERIZON WIRELESS 114.20Accounts Payable Check
169557 12/03/2021 VINO VICE, INC. 1,237.50Accounts Payable Check
169558 12/03/2021 WEST COAST AUTO & TOWING, INC. 440.00Accounts Payable Check
169559 12/03/2021 WEX BANK - 76 UNIVERSL 11,924.54Accounts Payable Check
169560 12/03/2021 WEX BANK - WEX FLEET UNIVERSAL 8,399.20Accounts Payable Check
169561 12/03/2021 YOUTH EVOLUTION SOCCER 3,510.60Accounts Payable Check
4247 12/09/2021 ANTHEM BLUE CROSS HSA 8,536.82Payroll Vendor Payment
169563 12/09/2021 ANTHEM BLUE CROSS HEALTH 193,442.58Payroll Vendor Payment
169564 12/09/2021 LINCOLN NATIONAL LIFE INS CO 1,923.56Payroll Vendor Payment
169565 12/09/2021 MEDICAL EYE SERVICES 1,737.65Payroll Vendor Payment
169566 12/09/2021 PREFERRED BENEFITS INSURANCE 8,581.30Payroll Vendor Payment
4248 12/10/2021 STATE DISBURSEMENT UNIT 467.07Payroll Vendor Payment
ITEM NUMBER: A-2
DATE: 01/25/22
ATTACHMENT: 1
Page 13 of 215
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2021
4249 12/10/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 22,882.80Payroll Vendor Payment
4250 12/10/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 33,365.56Payroll Vendor Payment
4251 12/10/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,199.15Payroll Vendor Payment
4252 12/10/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,924.26Payroll Vendor Payment
4253 12/10/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 5,623.27Payroll Vendor Payment
4254 12/10/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 8,100.48Payroll Vendor Payment
4255 12/10/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 9,644.23Payroll Vendor Payment
4256 12/10/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 14,463.73Payroll Vendor Payment
169567 12/10/2021 ATASCADERO MID MGRS ORG UNION 80.00Payroll Vendor Payment
169568 12/10/2021 ATASCADERO POLICE OFFICERS 1,741.50Payroll Vendor Payment
169569 12/10/2021 ATASCADERO PROF. FIREFIGHTERS 1,027.05Payroll Vendor Payment
169570 12/10/2021 MASS MUTUAL WORKPLACE SOLUTION 7,896.44Payroll Vendor Payment
169571 12/10/2021 NATIONWIDE RETIREMENT SOLUTION 473.05Payroll Vendor Payment
169572 12/10/2021 NAVIA BENEFIT SOLUTIONS 3,426.85Payroll Vendor Payment
169573 12/10/2021 SEIU LOCAL 620 828.99Payroll Vendor Payment
169574 12/10/2021 VANTAGEPOINT TRNSFR AGT 106099 416.88Payroll Vendor Payment
169575 12/10/2021 VANTAGEPOINT TRNSFR AGT 304633 6,055.14Payroll Vendor Payment
169576 12/10/2021 VANTAGEPOINT TRNSFR AGT 706276 185.00Payroll Vendor Payment
4257 12/14/2021 RABOBANK, N.A. 64,910.75Payroll Vendor Payment
4258 12/14/2021 EMPLOYMENT DEV DEPARTMENT 21,104.66Payroll Vendor Payment
4259 12/14/2021 EMPLOYMENT DEV. DEPARTMENT 2,943.44Payroll Vendor Payment
169577 12/15/2021 NOAH C. COLTON 250.00Accounts Payable Check
169578 12/15/2021 AMANDA M. WERNIK 250.00Accounts Payable Check
169579 12/17/2021 13 STARS MEDIA 1,710.50Accounts Payable Check
169580 12/17/2021 A SUPERIOR CRANE, LLC 540.00Accounts Payable Check
169581 12/17/2021 A.P.S. AUTOMOTIVE 133.87Accounts Payable Check
169582 12/17/2021 AGM CALIFORNIA, INC. 625.00Accounts Payable Check
169583 12/17/2021 AIRFLOW FILTER SERVICE, INC. 714.45Accounts Payable Check
169584 12/17/2021 ALL SIGNS AND GRAPHICS, INC. 935.25Accounts Payable Check
169585 12/17/2021 ALLIANT INSURANCE SERVICES INC 182.00Accounts Payable Check
169586 12/17/2021 ALLSTAR FIRE EQUIPMENT, INC. 1,653.65Accounts Payable Check
169587 12/17/2021 ALPHA ELECTRIC SERVICE 361.05Accounts Payable Check
169588 12/17/2021 AMERICAN WEST TIRE & AUTO INC 1,605.55Accounts Payable Check
169590 12/17/2021 AT&T 1,296.67Accounts Payable Check
169591 12/17/2021 AT&T 33.63Accounts Payable Check
169592 12/17/2021 ATASCADERO HAY & FEED 2,108.39Accounts Payable Check
169593 12/17/2021 ATASCADERO PICKLEBALL CLUB,INC 201.90Accounts Payable Check
169594 12/17/2021 ATHLETIC STUFF 4,381.54Accounts Payable Check
169595 12/17/2021 ATM ADVANTAGE PLUS 175.00Accounts Payable Check
169596 12/17/2021 AVILA TRAFFIC SAFETY 1,400.00Accounts Payable Check
169597 12/17/2021 BASSETT'S CRICKET RANCH,INC. 800.26Accounts Payable Check
169598 12/17/2021 BELL'S PLUMBING REPAIR, INC. 325.00Accounts Payable Check
169599 12/17/2021 JOSE R. BENITEZ 120.00Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/25/22
ATTACHMENT: 1
Page 14 of 215
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2021
169600 12/17/2021 KEITH R. BERGHER 573.75Accounts Payable Check
169601 12/17/2021 BERRY MAN, INC. 1,817.50Accounts Payable Check
169602 12/17/2021 CALPORTLAND COMPANY 394.37Accounts Payable Check
169603 12/17/2021 CARQUEST OF ATASCADERO 48.92Accounts Payable Check
169604 12/17/2021 CHARTER COMMUNICATIONS 167.40Accounts Payable Check
169605 12/17/2021 CLEVER CONCEPTS, INC. 47.95Accounts Payable Check
169606 12/17/2021 COAST ELECTRONICS 178.61Accounts Payable Check
169607 12/17/2021 COASTAL REPROGRAPHIC SERVICES 337.13Accounts Payable Check
169608 12/17/2021 MIGUEL A. CORDERO GALARZA 75.00Accounts Payable Check
169609 12/17/2021 COUNTY OF SAN LUIS OBISPO 872.00Accounts Payable Check
169610 12/17/2021 CRYSTAL SPRINGS WATER 20.00Accounts Payable Check
169611 12/17/2021 CULLIGAN/CENTRAL COAST WTR TRT 374.45Accounts Payable Check
169612 12/17/2021 SHARON J. DAVIS 273.00Accounts Payable Check
169613 12/17/2021 DEPARTMENT OF JUSTICE 969.00Accounts Payable Check
169614 12/17/2021 DESTINATION TRAVEL NETWORK 75.00Accounts Payable Check
169615 12/17/2021 EIKHOF DESIGN GROUP, INC. 1,583.63Accounts Payable Check
169616 12/17/2021 EPIC IT SUPPORT 437.50Accounts Payable Check
169617 12/17/2021 ESCROW CLEANING SERVICE 450.00Accounts Payable Check
169618 12/17/2021 ESCUELA DEL RIO 780.00Accounts Payable Check
169619 12/17/2021 EWING IRRIGATION PRODUCTS, INC 89.85Accounts Payable Check
169620 12/17/2021 FARM SUPPLY COMPANY 258.55Accounts Payable Check
169621 12/17/2021 FEDEX 100.75Accounts Payable Check
169622 12/17/2021 FERRELL'S AUTO REPAIR 93.40Accounts Payable Check
169623 12/17/2021 FGL ENVIRONMENTAL 919.00Accounts Payable Check
169624 12/17/2021 GARRY BRILL PRODUCTIONS 150.00Accounts Payable Check
169625 12/17/2021 HAMNER, JEWELL & ASSOCIATES 1,306.48Accounts Payable Check
169626 12/17/2021 HINDERLITER, DE LLAMAS 3,361.83Accounts Payable Check
169627 12/17/2021 JK'S UNLIMITED, INC. 556.31Accounts Payable Check
169628 12/17/2021 JOE A. GONSALVES & SON 3,000.00Accounts Payable Check
169629 12/17/2021 KNECHT'S PLUMBING & HEATING 496.93Accounts Payable Check
169630 12/17/2021 KPRL 1230 AM 320.00Accounts Payable Check
169631 12/17/2021 LAYNE LABORATORIES, INC. 647.06Accounts Payable Check
169632 12/17/2021 LEE WILSON ELECTRIC CO. INC 4,269.04Accounts Payable Check
169633 12/17/2021 LIFE ASSIST, INC. 1,657.32Accounts Payable Check
169634 12/17/2021 CRAIG C. LOWRIE 275.00Accounts Payable Check
169635 12/17/2021 MARBORG INDUSTRIES 62.28Accounts Payable Check
169636 12/17/2021 SAMUEL H. MCMILLAN, SR. 425.00Accounts Payable Check
169637 12/17/2021 MID-COAST MOWER & SAW, INC. 410.76Accounts Payable Check
169638 12/17/2021 MINER'S ACE HARDWARE 171.15Accounts Payable Check
169639 12/17/2021 MISSION UNIFORM SERVICE 274.48Accounts Payable Check
169640 12/17/2021 MOSS, LEVY, & HARTZHEIM LLP 3,000.00Accounts Payable Check
169641 12/17/2021 MUNICIPAL MAINT EQUIPMENT, INC 1,329.85Accounts Payable Check
169642 12/17/2021 MWI ANIMAL HEALTH 27.41Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/25/22
ATTACHMENT: 1
Page 15 of 215
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2021
169643 12/17/2021 NEW TIMES 3,332.00Accounts Payable Check
169644 12/17/2021 DANIELLE NUNES-HAKANSON 66.70Accounts Payable Check
169645 12/17/2021 OASIS EQUIPMENT RENTAL 453.87Accounts Payable Check
169646 12/17/2021 OFFICE DEPOT INC. 204.54Accounts Payable Check
169648 12/17/2021 PACIFIC GAS AND ELECTRIC 19,899.64Accounts Payable Check
169649 12/17/2021 PARRISH REPORTING 2,530.00Accounts Payable Check
169650 12/17/2021 PEAKWIFI, LLC 650.00Accounts Payable Check
169651 12/17/2021 PERRY'S PARCEL & GIFT 35.00Accounts Payable Check
169652 12/17/2021 MATT PIGEON 177.78Accounts Payable Check
169653 12/17/2021 KATRINA M. PORTER 84.00Accounts Payable Check
169654 12/17/2021 PREMIER AG PRODUCTS & SERVICES 3,025.00Accounts Payable Check
169655 12/17/2021 PROCARE JANITORIAL SUPPLY,INC. 1,256.92Accounts Payable Check
169656 12/17/2021 PROFESSIONAL AUTOMOTIVE 32.79Accounts Payable Check
169657 12/17/2021 RAINSCAPE, A LANDSCAPE SVC CO. 6,892.00Accounts Payable Check
169658 12/17/2021 RAMINHA CONSTRUCTION, INC. 129,213.51Accounts Payable Check
169659 12/17/2021 READYREFRESH BY NESTLE 948.72Accounts Payable Check
169660 12/17/2021 RECOGNITION WORKS 340.93Accounts Payable Check
169661 12/17/2021 RICK ENGINEERING COMPANY 26,566.78Accounts Payable Check
169662 12/17/2021 SHANNON SCHMIDT 290.00Accounts Payable Check
169663 12/17/2021 SITEONE LANDSCAPE SUPPLY, LLC 1,412.14Accounts Payable Check
169664 12/17/2021 SLO COUNTY HEALTH AGENCY 84,760.00Accounts Payable Check
169665 12/17/2021 SOUTH COAST EMERGENCY VEH SVC 336.39Accounts Payable Check
169666 12/17/2021 SOUZA CONSTRUCTION, INC. 774,660.56Accounts Payable Check
169667 12/17/2021 SP MAINTENANCE SERVICES, INC. 1,200.00Accounts Payable Check
169668 12/17/2021 SPECIALIZED EQUIPMENT REPAIR 1,503.73Accounts Payable Check
169669 12/17/2021 JENNIFER L. SPOTTEN 144.00Accounts Payable Check
169670 12/17/2021 BRUCE ST. JOHN 145.00Accounts Payable Check
169671 12/17/2021 STANLEY CONVERGENT SECURITY 367.20Accounts Payable Check
169672 12/17/2021 STAPLES CREDIT PLAN 190.91Accounts Payable Check
169673 12/17/2021 SUNLIGHT JANITORIAL, INC. 1,700.00Accounts Payable Check
169674 12/17/2021 THOMSON REUTERS - WEST 175.10Accounts Payable Check
169675 12/17/2021 KARL O. TOERGE 93.75Accounts Payable Check
169676 12/17/2021 TURF STAR, INC. 126.56Accounts Payable Check
169681 12/17/2021 U.S. BANK 32,421.66Accounts Payable Check
169682 12/17/2021 UNITED RENTALS (NORTH AM), INC 12,181.73Accounts Payable Check
169683 12/17/2021 VAN BEURDEN INSURANCE SVC, INC 390.00Accounts Payable Check
169684 12/17/2021 THOMAS F. VELASQUEZ 100.00Accounts Payable Check
169685 12/17/2021 VERDIN 23,439.82Accounts Payable Check
169686 12/17/2021 VERIZON WIRELESS 1,873.98Accounts Payable Check
169687 12/17/2021 VINO VICE, INC. 321.75Accounts Payable Check
169688 12/17/2021 WALLACE GROUP 20,128.45Accounts Payable Check
169689 12/17/2021 WCJ PROPERTY SERVICES 1,516.00Accounts Payable Check
169690 12/17/2021 WEST COAST AUTO & TOWING, INC. 280.00Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/25/22
ATTACHMENT: 1
Page 16 of 215
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2021
169691 12/17/2021 WHITLOCK & WEINBERGER TRANS. 2,827.50Accounts Payable Check
169692 12/17/2021 WILKINS ACTION GRAPHICS 1,105.82Accounts Payable Check
169693 12/17/2021 KAREN B. WYKE 319.20Accounts Payable Check
169694 12/17/2021 ZOOM IMAGING SOLUTIONS, INC. 986.91Accounts Payable Check
4260 12/21/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 500.00Accounts Payable Check
4261 12/21/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,360.27Accounts Payable Check
4262 12/22/2021 ANTHEM BLUE CROSS HSA 7,938.21Payroll Vendor Payment
169695 12/22/2021 ATASCADERO MID MGRS ORG UNION 80.00Payroll Vendor Payment
169696 12/22/2021 ATASCADERO POLICE OFFICERS 1,741.50Payroll Vendor Payment
169697 12/22/2021 ATASCADERO PROF. FIREFIGHTERS 1,096.80Payroll Vendor Payment
169698 12/22/2021 MASS MUTUAL WORKPLACE SOLUTION 7,208.14Payroll Vendor Payment
169699 12/22/2021 NATIONWIDE RETIREMENT SOLUTION 605.69Payroll Vendor Payment
169700 12/22/2021 NAVIA BENEFIT SOLUTIONS 3,426.69Payroll Vendor Payment
169701 12/22/2021 SEIU LOCAL 620 822.33Payroll Vendor Payment
169702 12/22/2021 VANTAGEPOINT TRNSFR AGT 106099 416.88Payroll Vendor Payment
169703 12/22/2021 VANTAGEPOINT TRNSFR AGT 304633 6,601.00Payroll Vendor Payment
169704 12/22/2021 VANTAGEPOINT TRNSFR AGT 706276 185.00Payroll Vendor Payment
4263 12/23/2021 STATE DISBURSEMENT UNIT 467.07Payroll Vendor Payment
4264 12/23/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 22,314.88Payroll Vendor Payment
4265 12/23/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 32,873.29Payroll Vendor Payment
4266 12/23/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,098.54Payroll Vendor Payment
4267 12/23/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,650.48Payroll Vendor Payment
4268 12/23/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 5,623.27Payroll Vendor Payment
4269 12/23/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 8,370.95Payroll Vendor Payment
4270 12/23/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 10,319.15Payroll Vendor Payment
4271 12/23/2021 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 14,614.20Payroll Vendor Payment
4272 12/28/2021 RABOBANK, N.A. 69,897.94Payroll Vendor Payment
4273 12/28/2021 EMPLOYMENT DEV DEPARTMENT 22,804.85Payroll Vendor Payment
4274 12/28/2021 EMPLOYMENT DEV. DEPARTMENT 2,846.22Payroll Vendor Payment
169705 12/30/2021 13 STARS MEDIA 3,810.68Accounts Payable Check
169706 12/30/2021 ALL SIGNS AND GRAPHICS, INC. 843.90Accounts Payable Check
169707 12/30/2021 ALTHOUSE & MEADE, INC. 180.00Accounts Payable Check
169708 12/30/2021 AMERICAN WEST TIRE & AUTO INC 35.00Accounts Payable Check
169709 12/30/2021 RICK APPIANO 25.00Accounts Payable Check
169710 12/30/2021 APPLIED CONCEPTS, INC. 630.32Accounts Payable Check
169711 12/30/2021 MICHAEL J. ARRIOLA 1,700.00Accounts Payable Check
169712 12/30/2021 AT&T 22.68Accounts Payable Check
169713 12/30/2021 AT&T 1,158.74Accounts Payable Check
169714 12/30/2021 ATASCADERO HAY & FEED 8.66Accounts Payable Check
169715 12/30/2021 ATASCADERO NEWS 49.95Accounts Payable Check
169716 12/30/2021 ATM ADVANTAGE PLUS 350.00Accounts Payable Check
169717 12/30/2021 BANK OF NEW YORK MELLON 2,420.00Accounts Payable Check
169718 12/30/2021 BASSETT'S CRICKET RANCH,INC. 269.81Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/25/22
ATTACHMENT: 1
Page 17 of 215
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2021
169719 12/30/2021 BATTERY SYSTEMS, INC. 67.21Accounts Payable Check
169720 12/30/2021 BREZDEN PEST CONTROL, INC. 170.00Accounts Payable Check
169721 12/30/2021 C. SKY DEVELOPMENT, LLC 55.00Accounts Payable Check
169722 12/30/2021 CARQUEST OF ATASCADERO 63.97Accounts Payable Check
169723 12/30/2021 CASEY PRINTING, INC. 5,715.32Accounts Payable Check
169724 12/30/2021 CCI OFFICE TECHNOLOGIES 903.69Accounts Payable Check
169725 12/30/2021 GREGORY B. CHAFFE 20.00Accounts Payable Check
169726 12/30/2021 CHARROS OF ROCK, LLC 2,200.00Accounts Payable Check
169728 12/30/2021 CHARTER COMMUNICATIONS 8,259.94Accounts Payable Check
169729 12/30/2021 COASTAL COPY, INC. 546.72Accounts Payable Check
169730 12/30/2021 COASTAL REPROGRAPHIC SERVICES 184.66Accounts Payable Check
169731 12/30/2021 CUESTA POLYGRAPH & INVEST. LLC 15,364.46Accounts Payable Check
169732 12/30/2021 COLIN W. DEAN 1,500.00Accounts Payable Check
169733 12/30/2021 ECONOMIC & PLANNING SYSTEM INC 4,690.00Accounts Payable Check
169734 12/30/2021 CHRISTOPHER J. EDWARDS 750.00Accounts Payable Check
169735 12/30/2021 EMERGENCY VEHICLE SPECIALISTS 2,812.88Accounts Payable Check
169736 12/30/2021 FENCE FACTORY ATASCADERO 2,405.00Accounts Payable Check
169737 12/30/2021 FERRELL'S AUTO REPAIR 76.19Accounts Payable Check
169738 12/30/2021 CODY FERRIS 80.00Accounts Payable Check
169739 12/30/2021 GAS COMPANY 4,185.01Accounts Payable Check
169740 12/30/2021 GOOD TIDES ORGANICS 55.00Accounts Payable Check
169741 12/30/2021 GSOLUTIONZ, INC. 2,167.32Accounts Payable Check
169742 12/30/2021 HANSEN BRO'S CUSTOM FARMING 7,694.37Accounts Payable Check
169743 12/30/2021 HART IMPRESSIONS PRINTING 415.34Accounts Payable Check
169744 12/30/2021 TAMRA HELTON 25.00Accounts Payable Check
169745 12/30/2021 HERC RENTALS, INC. 2,605.16Accounts Payable Check
169746 12/30/2021 HIGH COUNTRY OUTDOOR, INC. 1,038.80Accounts Payable Check
169747 12/30/2021 IRON MOUNTAIN RECORDS MGMNT 251.06Accounts Payable Check
169748 12/30/2021 JK'S UNLIMITED, INC. 16,489.36Accounts Payable Check
169749 12/30/2021 JOE A. GONSALVES & SON 3,000.00Accounts Payable Check
169750 12/30/2021 KEY TERMITE & PEST CONTROL,INC 555.00Accounts Payable Check
169751 12/30/2021 LIFE ASSIST, INC. 1,326.02Accounts Payable Check
169752 12/30/2021 JAMES MANNING 25.00Accounts Payable Check
169753 12/30/2021 MARIACHI VOCES TAPATIAS 2,200.00Accounts Payable Check
169754 12/30/2021 MATERIAL GIRLS 115.00Accounts Payable Check
169755 12/30/2021 MEDINA LIGHT SHOW DESIGNS 2,240.00Accounts Payable Check
169756 12/30/2021 MID-COAST MOWER & SAW, INC. 97.85Accounts Payable Check
169757 12/30/2021 MIG 2,963.30Accounts Payable Check
169758 12/30/2021 MINER'S ACE HARDWARE 525.50Accounts Payable Check
169759 12/30/2021 MISSION UNIFORM SERVICE 279.50Accounts Payable Check
169760 12/30/2021 MOTOROLA SOLUTIONS, INC. 480,700.00Accounts Payable Check
169761 12/30/2021 KYLE NAKAZAWA 188.17Accounts Payable Check
169762 12/30/2021 NBS 7,171.39Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/25/22
ATTACHMENT: 1
Page 18 of 215
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2021
169763 12/30/2021 NEW TIMES 1,527.00Accounts Payable Check
169764 12/30/2021 OFFICE DEPOT INC. 730.67Accounts Payable Check
169765 12/30/2021 PACIFIC GAS AND ELECTRIC 31,833.80Accounts Payable Check
169766 12/30/2021 PASO ROBLES SAFE & LOCK, INC. 3,319.31Accounts Payable Check
169767 12/30/2021 PEAKWIFI, LLC 650.00Accounts Payable Check
169768 12/30/2021 VOID 0.00Accounts Payable Check
169769 12/30/2021 PROCARE JANITORIAL SUPPLY,INC. 246.10Accounts Payable Check
169770 12/30/2021 QUINCY ENGINEERING, INC. 2,226.52Accounts Payable Check
169771 12/30/2021 JERI RANGEL 80.00Accounts Payable Check
169772 12/30/2021 EVAN RUSSELL 250.00Accounts Payable Check
169773 12/30/2021 SAN LUIS POWERHOUSE, INC. 990.00Accounts Payable Check
169774 12/30/2021 SANTA MARIA TIRE, INC. 5,542.78Accounts Payable Check
169775 12/30/2021 ENRIQUE M. SANTOS 1,800.00Accounts Payable Check
169776 12/30/2021 SLOFIST 75.00Accounts Payable Check
169777 12/30/2021 SP MAINTENANCE SERVICES, INC. 450.00Accounts Payable Check
169778 12/30/2021 SUNLIGHT JANITORIAL, INC. 961.00Accounts Payable Check
169779 12/30/2021 TARGET SOLUTIONS LEARNING, LLC 186.72Accounts Payable Check
169780 12/30/2021 U.S. POSTMASTER 573.21Accounts Payable Check
169781 12/30/2021 ULTREX BUSINESS PRODUCTS 41.90Accounts Payable Check
169782 12/30/2021 VERIZON WIRELESS 350.79Accounts Payable Check
169783 12/30/2021 VITAL RECORDS CONTROL 169.99Accounts Payable Check
169784 12/30/2021 WALLACE GROUP 12,272.45Accounts Payable Check
169785 12/30/2021 WEST COAST AUTO & TOWING, INC. 241.21Accounts Payable Check
169786 12/30/2021 GEORGE L. WESTLUND 125.00Accounts Payable Check
169787 12/30/2021 ZOOM IMAGING SOLUTIONS, INC. 986.91Accounts Payable Check
$ 3,105,239.07
ITEM NUMBER: A-2
DATE: 01/25/22
ATTACHMENT: 1
Page 19 of 215
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DATE: 01/25/22
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ITEM NUMBER: A-3
DATE: 01/25/22
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ITEM NUMBER: A-3
DATE: 01/25/22
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ITEM NUMBER: A-3
DATE: 01/25/22
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DATE: 01/25/22
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DATE: 01/25/22
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DATE: 01/25/22
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ITEM NUMBER: A-3DATE: 01/25/22Page 33 of 215
ITEM NUMBER: B-1
DATE: 01/25/22
Atascadero City Council
Staff Report - Community Development Department
Ratification of Approval of Hazardous Tree Removal
RECOMMENDATION:
Council adopt Draft Resolution ratifying staff’s approval of the removal of one, 55-inch
DBH, hazardous Heritage Coast Live Oak previously located at 5955 East Mall, subject
to conditions of approval and mitigation, including replanting on site.
REPORT-IN-BRIEF:
An application has been submitted by the property owner to retroactively request the City
Council approval for the removal of one 55-inch diameter at breast height (DBH) Coast
Live Oak, which was located on the property frontage of Century 21 and Malibu Brew
Coffee across from the Sunken Gard ens. The tree was originally planted as part of the
historic Atascadero Civic Center, and in the update of the Native Tree Ordinance in
February 2018, the tree was one of multiple trees around the park declared as a heritage
tree due to its significance. Recently, the tree had been subject to disease and was
declared dead by a certified arborist. The consulting arborist identified the condition of the
tree by labeling it with a hazard rating of 12 out of 12 possible points indicating a severe
danger. The arborist recommended removal and replanting. Following the death of the
tree and potential for limb failure, staff approved emergency removal of the tree to
eliminate safety hazards to pedestrians, public improvements, and c ars along East Mall.
Because this tree is a listed heritage tree, City Council approval for removal and
determination of appropriate mitigation is required.
DISCUSSION:
Background
The subject tree was a 55-inch DBH Coast Live Oak located along the property frontage
of Century 21 and Malibu Brew on East Mall. The tree was located in front of the parking
lot for this building and within a landscape planter on private property. According to the
consulting arborist, Steve Alvarez from A&T Arborists, the tree was completely dead when
observed on October 20, 2021, and it was a matter of time as to when it would fail and
potentially damage cars and public improvements or injure pedestrians. The risk
assessment provided with the Tree Hazard Evaluation Form (Attachment 5) listed the tree
as being of maximum hazard, or 12 out of 12 possible points indicating great severity.
Since the tree was dead, there were no other alternatives besides removal to avoid
potential and inevitable hazards.
Page 34 of 215
ITEM NUMBER: B-1
DATE: 01/25/22
Analysis
City staff consulted with the project arborist to approve the removal of the 55-inch DBH
Coast Live Oak tree. Removal of this large dead tree was beneficial due to the severe
hazard risk, and high potential for targets, which include pedestrians, property
improvements and vehicles in the immediate area.
The tree lined streets around the Sunken Gardens are a unique character defining feature
for the City. The large Coast Live Oak trees located on the property frontages of West
Mall and East Mall were originally planted approximately 100 years ago during
construction of the City Hall Administration building.
Page 35 of 215
ITEM NUMBER: B-1
DATE: 01/25/22
The Native Tree Ordinance labels these trees, includ ing the removed tree, as “Heritage
Trees”, which are defined as any native or non-native tree recognized by the City Council
for its age, size, location, historical, and/or cultural significance. Heritage Trees are
subject to the same protections as native trees and proposals for their removal must be
approved by the City Council.
It is the responsibility of the property owner to maintain native trees and, if needed,
process removal of the tree. Mitigation and/or installation of required replanting(s) are the
responsibility of the property owner.
The Atascadero Municipal Code requires mitigation for all trees approved for removal.
The Tree Ordinance allows for either replanting of new native trees, payment of mitigation
fees to the tree fund, or a combination of both. Mitigation is to be assigned on a case by
case basis. Given the prominent location and historical significance of the removal, staff
recommends that the applicant mitigate by replanting a new tree in the same location.
Given the age of the existing trees around the Sunken Gardens, staff expects that over
the next few decades we will continue to see failures and decline of the other 100 -year-
old Heritage Trees on these streets. In order to maintain the historic character and
ambiance that defines the City core, staff is recommending replacement of these trees
one at a time. By staggering the removals and giving the new trees time to grow, we can
slowly replace the Coast Live Oaks around the Sunken Gardens and blend the new
generation of trees in with the old established trees.
Based on the native tree replacement standards, removal of a 55 -inch DBH evergreen
native tree would require mitigation of either eighteen (18) new 5 -gallon oak trees planted
on site, or payment of $916.67 to the tree fund. The tree ordinance allows multi -family
and commercial projects to plant larger size specimens to reduce the quantity of
replacements required. Given the limited planting area available on site, there will be an
additional cost to the property owner to grind out the stump of the existing tree and
prepare the site for replanting. Therefore, for this unique situation, staff is recommending
one (1) 36-inch box Coast Live Oak be planted on the West Mall property frontage in the
area of the removed tree to fulfil mitigation requirements. Staff is also recommending a
minimum height of 10-feet and minimum DBH of 4-inches at the time of planting. A 36-
inch box tree is young enough to adapt to the new environment when replanted and will
be large enough to look like a tree for appearance purposes in this high traffic area.
Irrigation to the new tree, as well as supplemental native shrubs that will help the oak tree
thrive, are conditioned to be installed in the existing planter to complete the landscape on
the property frontage.
Given the visual importance and historic character of the Coast Live Oak trees which line
West Mall and East Mall, staff believes that mitigating through strategic replanting efforts
is crucial for proper mitigation of the removed tree.
In considering any tree removal request, at least one of the required findings must be
made. Staff has identified the following finding as appropriate for the application request.
The tree is dead, diseased or injured beyond reclamation, as certified by a tree
condition report from an arborist.
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ITEM NUMBER: B-1
DATE: 01/25/22
Conclusion
The consulting certified arborist evaluated the subject 55 -inch DBH Coast Live Oak and
determined it had died and was a severe hazard risk. The emergency removal of this
Heritage Tree was in the best interest of public safety and to limit risks. Since the tree
was deemed an emergency removal, there was no permit required but the removal is still
subject to mitigation, which staff is recommending as replanting one (1) 36-inch box size
tree in place of the removed tree.
FISCAL IMPACT:
None. The subject 55-inch Coast Live Oak tree is located on private property along the
Eat Mall frontage. Per the Atascadero Municipal Code, it is the responsibility of the
property owner to maintain the frontages of their property, including native trees.
Therefore, it is the property owners’ responsibility to process removal of the tree, including
mitigation.
ALTERNATIVES:
1. The Council may approve the project with additional or revised project conditions.
2. The Council may continue the hearing and refer the item back to staff for additional
information or analysis. Direction should be given to staff and the applicant on
required information.
ATTACHMENTS:
1. Draft Resolution
2. Location Map
3. Aerial Photo
4. Photo of Tree Pre-Removal
5. Tree Hazard Evaluation Form
Page 37 of 215
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/25/22
1
DRAFT RESOLUTION
RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF ATASCADERO, CALIFORNIA,
RATIFYING STAFF’S APPROVAL OF THE REMOVAL OF ONE
55-INCH DBH HAZARDOUS HERITAGE COAST LIVE OAK
PREVIOUSLY LOCATED AT 5955 EAST MALL
WHEREAS, an application was received from Mike Sherer, (Applicant and Owner) 5955
East Mall, Atascadero, CA 93422, to approve the removal of one hazardous Heritage Coast Live
Oak totaling 55-inches diameter at breast height (DBH); and
WHEREAS, the site’s current General Plan Land Use Designation is Downtown (D); and
WHEREAS, the site’s current Zoning Designation is Downtown Commercial (DC); and
WHEREAS, Atascadero Municipal Code 9-11.105 exempts emergency tree removals
from requiring a tree removal permit and this tree was deemed an immediate hazard by a certified
arborist; and
WHEREAS, the City Council is required to make decisions regarding all tree removal
application requests involving designated heritage trees and therefore, the applicant is subject to
required mitigation; and
WHEREAS, the subject tree was a 55-inch DBH Coast Live Oak which was planted as
part of the design and original construction of the historic Atascadero Civic Center during
establishment of the Atascadero Colony, and has helped to create a tree lined streetscape on West
Mall and East Mall which is a unique character defining feature of the City’s core; and
WHEREAS, the laws and regulations relating to the preparation and public notice of
environmental documents, as set forth in the State and local guidelines for implementation of the
California Environmental Quality Act (CEQA) have been adhered to.
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of
Atascadero:
SECTION 1. Recitals: The above recitals are true and correct.
SECTION 2. Public Hearing. The City Council of the City of Atascadero, at a Public
Hearing held on January 25, 2022, considered the proposed tree removal mitigation.
SECTION 3. CEQA. The proposed project is Categorically Exempt (Class 4) from the
provisions of the California Environmental Quality Act (California Public Resources Code §§
21000, et seq., “CEQA”) and CEQA Guidelines (Title 14 California Code of Regulations §§
15000, et seq.) CEQA pursuant to CEQA Guidelines Section 15304, for minor alterations to land.
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ATTACHMENT:
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1
SECTION 4. Facts and Findings. The City Council makes the following findings,
determinations and approvals with respect to ratifying the approval of the hazardous Heritage
Coast Live Oak tree removal at 5955 East Mall.
A. Findings for Approval of Heritage Tree Removal
FINDING: The tree is dead, diseased or injured beyond reclamation, as certified by a
tree condition report from an Arborist.
FACT: An arborist report completed by Steve Alvarez of A&T Arborists, states that
the tree is dead and rated at the highest hazard risk of twelve out of twelve.
SECTION 2. Approval. The City Council of the City of Atascadero, in a regular session
assembled on January 25, 2022, resolved to ratify staff’s approval of the removal of one hazardous
Heritage Coast Live Oak totaling 55 inches DBH previously located at 5955 East Mall, subject to
the following:
EXHIBIT A: Conditions of Approval
EXHIBIT B: Replanting Detail
PASSED AND ADOPTED at a regular meeting of the City Council held on the ____th day of
__________, 2022.
On motion by Council Member ___________ and seconded by Council Member
_____________, the foregoing Resolution is hereby adopted in its entirety on the following roll call
vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
CITY OF ATASCADERO
________________________________
Heather Moreno, Mayor
ATTEST:
Lara K. Christensen, City Clerk
APPROVED AS TO FORM:
Brian Pierik, City Attorney
Page 39 of 215
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/25/22
1A
Conditions of Approval
TRP21-0098
Century 21 Tree Removal; 5955 East Mall
Timing
FM; Final Map
BL: Business License
GP: Grading Permit
BP: Building Permit
FI: Final Inspection
TO: Temporary Occupancy
FO: Final Occupancy
Responsibility
/Monitoring
PS: Planning Services
BS: Building Services
FD: Fire Department
PD: Police Department
CE: City Engineer
WW: Wastewater
CA: City Attorney
1. The approval of this application shall become final, subject to the completion
of the conditions of approval, fourteen (14) days following the City Council
approval unless prior to the time, an appeal to the decision is filed as set forth
in Section 9-1.111(b) of the Zoning Ordinance.
Tree Removal PS
2. The applicant and/or subsequent owners shall defend, indemnify, and hold
harmless the City of Atascadero or its agents, officers, and employees against
any claim or action brought to challenge an approval by the City, or any of its
entities, concerning the proposed project.
Ongoing PS
3. The applicant shall mitigate the tree removal by replanting on site. The
applicant shall replant one (1) new 36-inch box size Coast Live Oak that is
a minimum of 10-feet tall and has a minimum 4-in DBH along with
supportive native shrubs.
The existing stump shall be ground out to provide adeq uate area for
planting the new tree. To improve tree survival, planting shall be done
according to the planting detail in Exhibit B, and verified on site by the
consulting arborist.
Irrigation shall be provided to the new tree and native shrubs.
Tree removal PS
4. The new tree replanted on site shall be monitored by site inspections by
the City during a four (4) year establishment period. The applicant shall
replant if the original replacement tree does not survive.
Ongoing PS
5. Additional landscape plantings, including native shrubs, ground cover and
mulch shall be installed in the planter area of the removed tree to complete
the frontage landscape and help the new oak tree thrive. Supplemental
plant location and species shall be approved by the project arborist to
ensure compatibility with the new Coast Live Oak tree.
Tree removal PS
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Page 46 of 215
ITEM NUMBER: C-1
DATE: 01/25/22
Atascadero City Council
Staff Report – Administrative Services Department
Fiscal Year 2020-2021 Audit
RECOMMENDATION:
Council review and accept the financial audit for the period ended June 30, 2021.
DISCUSSION:
The audit firm of Moss, Levy, and Hartzheim has performed a full audit of the financial
statements and found that the City presented fairly and accurately the City’s financial
position, and further, that the reporting was in conformity with generally accepted
accounting principles.
Fiscal Year 2020-2021 was another unusual year. Given the circumstances, the City
performed relatively well overall. Coronavirus (COVID-19) effects were not as pronounced
as they were in the prior fiscal year, but still had an impact on the City. Some one-time and
some ongoing revenues were able to offset much of the COVID-19 impact, ultimately
enhancing the City’s bottom line. As the City moves toward the future, the Council’s
continued focus on economic development, the rebound of the economy, careful budgeting
of the Sales Tax Measure D-20 Essential Services Tax funds, and ongoing fiscal stewardship
by the Council and staff will continue to be vital to the City’s financial health.
General Fund Activity, Excluding Measure F-14 and Measure D-20 Activities
Measure F-14 and Measure D-20 Sales Tax activity are included in the General Fund for
legal and accounting reasons, but are broken out in this discussion for both transparency
and comparability reasons.
Part of Council’s long-term Financial Strategy includes projecting out revenues,
expenses, and fund balance for seven years. This is to understand estimated trends in
the future for the benefit of the City’s fiscal health and ensure there’s no on -going
structural deficit or the reserves don’t get too low. This Strategy promotes the use of
General Fund reserves during lean revenue years in order to continue to fund essential
City services at a steady level. At the start of fiscal year 2020-2021, the adopted budget
anticipated the use of $450,500 in General Fund reserves during the fiscal year. The
year concluded with a net change in fund balance of $237,000. This is a positive variance
from the Projection of about $810,000. The table below shows General Fund activity
excluding both tax measures:
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ITEM NUMBER: C-1
DATE: 01/25/22
Original Budget Actual Amounts Variance
Revenues:
Secured and unsecured property taxes 10,987,520$ 10,792,509$ (195,011)$
Taxes based on sales and use 4,226,020 4,728,862 502,842
Franchise tax 1,130,330 1,232,615 102,285
Other taxes 1,961,090 1,819,618 (141,472)
Licenses and permits 640,460 754,420 113,960
Intergovernmental revenues:324,680 712,940 388,260
Charges for services:2,001,520 3,221,463 1,219,943
Fines and forfeitures 80,330 49,312 (31,018)
Use of money and property 56,000 95,125 39,125
Other revenues 1,268,040 1,384,715 116,675
Total revenues 22,675,990 24,791,579 2,115,589
Expenditures:
Employee services 17,267,100 16,722,868 544,232
Operating supplies and services 5,909,950 5,592,895 317,055
Special purchases, projects, and community funding 520,320 970,954 (450,634)
Capital outlay - 336,627 (336,627)
Total expenditures 23,697,370 23,623,344 74,026
Excess of revenues over (under) expenditures (1,021,380) 1,168,235 2,189,615
Other Financing Sources (Uses):
- - -
- - -
Transfers in 698,950 698,950 -
Transfers out (250,490) (255,067) (4,577)
Total other financing sources and uses 448,460 443,883 (4,577)
(572,920) 1,612,118 2,185,038
- (1,375,175) (1,375,175)
(572,920)$ 236,943 809,863$
Fund balance - June 30, 2020 12,016,839
Fund balance - June 30, 2021 12,253,782$
Net change in fund balance
GENERAL FUND ACTIVITY (excluding tax measures F-14 & D-20)
Fiscal year 2020-2021
Settlement agreement- SB 1090 Economic
Development Funds (PG&E DCPP)Settlement agreement- SB 1090 Essential
Services Mitigation Funds (PG&E DCPP)
Net changes in fund balance prior to
extraordinary itemExtraordinary gains/(losses)- Write-off
of Redevelopment Loans
The variance is due to a number of factors, but the largest of these are higher than
expected sales tax, gross Mutual Aid revenue, Zoo revenue, Permits and Development
revenue, and Intergovernmental revenue.
In addition to the revenue increases were salary savings due to unfilled vacancies. As
discussed in further detail below, the decrease in costs of employee services were not for
the lack of need of those positions; positions often remain vacant for an extended period
of time to the difficulty of finding qualified applicants for the positions. Salary savings
have a positive impact on the bottom line, but unfo rtunately stretch the existing staff
beyond their capacities or alternatively, delay projects, programs, or activities. There
were also savings in Operating expenses.
Offsetting these positive budget impacts were increases in Special Projects and Capital
Outlay ($790,000). These were higher than originally projected, and included some
critically needed infrastructure purchases that were approved as part of the 2021 -2023
budget process. Fiscal year 2020-21 also reflects a one-time extraordinary loss. The City
General Fund had previously loaned three separate advances to the former
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ITEM NUMBER: C-1
DATE: 01/25/22
Redevelopment Agency. The total of these three loans was $1,375,175. Through the
Dissolution of Redevelopment, new laws became effective that challenged the repayment
of these loans by the Redevelopment Agency to the City. The City worked diligently to
satisfy the requirements for repayment, but ultimately was unsuccessful. These loans
were written-off as uncollectable during the current fiscal year, 2020-2021, and are listed
as an Extraordinary Loss on the financial statements.
Sales Tax Measure D-20 - Essential Services Tax
Fiscal year 2020-2021 is the first year that reflects Sales Tax Measure D-20 revenue.
Atascadero taxpayers approved this 1% sales tax measure in November of 2020. A
series of well-publicized public meetings were held to develop strategic priorities and key
focus areas for not only Measure D-20 funds, but all discretionary City funds. After
determining these priorities and focus areas, the st aff worked to develop draft budgets.
The budgets were reviewed in detail at a series of well-publicized public Finance
Committee meetings. Following those meetings, the two-year budget was presented and
adopted at the Council’s June 8, 2021, regular meeting. Revenue from Measure D-20
allows the City to fund many of the community’s and Council’s key priorities. It became
effective April 1, 2021, and the 2020-2021 fiscal year includes the first quarter of the tax
collections. Measure D-20 tax revenues for this period were $1.4 million, while
expenditures for the same period came in around $808,000. While, in the future,
Measure D-20 funds will be generally identified and separate reports issued listing the
projects and accomplishments, the detailed financial activity will be reported on as part of
the General Fund and not called out separately as is done with Measure F-14.
General Fund Activity, Measure F-14 Activity
Measure F-14 revenue was about $2.8 million for the fiscal year, which is almost 60% of
Bradley-Burns sales revenue. Although the Bradley-Burns sales tax rate is 1% and the
Measure F-14 sales tax rate is 0.5%, some items that are purchased by Atascadero
residents outside of Atascadero still incur the Measure F-14 sales tax rate.
Measure F-14 expenditures were about $2.6 million during the fiscal year. Street
rehabilitation projects tend to occur during the summer months when the weather is right
for paving, but this often causes projects expenditures to cross fiscal years. The project
budget that is unused in one fiscal year can be carried over to the next fiscal year for use
in that same project. Using Critical Point Management, 29.57 centerline miles of road
have been improved since the inception of the Measure F-14.
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ITEM NUMBER: C-1
DATE: 01/25/22
General Fund Activity, Measure F-14 and non-Measure F-14
All General Fund activity (tax measures and non-tax measures) combined to increase the
General Fund by about $1.1 million during the year. The General Fund balance at the
end of the year, including the Measure F-14 funds, was $17,336,153.
General Fund activity for fiscal year 2020-2021 is summarized in the following chart:
General
Activity
Measure
D-20
Measure
F-14
Total General
Fund
Revenues 25,490,529$ 1,415,443$ 2,843,488$ 29,749,460$
Expenditures (23,878,411) (807,930) (2,608,155) (27,294,496)
Net changes before
extraordinary loss 1,612,118 607,513 235,333 2,454,964
Extraordinary loss (1,375,175) - - (1,375,175)
Net changes after extraordinary
loss 236,943 607,513 235,333 1,079,789
Beginning fund balance 12,016,839 - 4,239,525 16,256,364
Ending fund balance 12,253,782$ 607,513$ 4,474,858$ 17,336,153$
The following Comparative Income Statement compares revenues and expenditures for
the 2019-2020 and 2020-2021 fiscal years. It is difficult to see the long-term trends across
these two years as both fiscal years have been atypical due to the COVID impacts, as is
discussed in more detail below. Nevertheless, it still provides some perspective with a
more typical fiscal year. This Statement does not include the Measure F-14 Activity, nor
the Measure D-20 activity.
Page 50 of 215
ITEM NUMBER: C-1
DATE: 01/25/22
2019/2020
Actuals
2020/2021
Actuals % Change $ Change
REVENUES:
Property Tax 10,341,744$ 10,792,509$ 4.4%450,765$
Sales tax 4,188,715 4,728,862 12.9%540,147
Transient Occupancy Tax 1,123,619 1,385,896 23.3%262,277
Cannabis Business Tax 11,331 48,983 332.3%37,652
Other Taxes 1,469,298 1,617,354 10.1%148,056
Intergovernmental 1,182,334 557,292 -52.9%(625,042)
Grants 275,882 155,648 -43.6%(120,234)
Service Charges
Mutual Aid 239,292 1,442,644 502.9%1,203,352
Public safety 212,762 233,544 9.8%20,782
Development 1,246,515 1,443,821 15.8%197,306
Recreation, zoo,
parks & pavilion 671,382 790,255 17.7%118,873
Interest 172,410 198,779 15.3%26,369
Adjustment to Market Value-GASB 31 213,138 (103,654) -148.6%(316,792)
Interfund charges 1,079,688 1,162,868 7.7%83,180
Other 297,817 336,778 13.1%38,961
Transfers 690,450 698,950 1.2%8,500
Total revenues 23,416,377$ 25,490,529$ 8.9%2,074,152$
EXPENDITURES:
Employee services (15,755,553)$ (16,722,868)$ 6.1%(967,315)$
(5,874,437) (5,847,962) -0.5%26,475
Special purchases (585,561) (970,954) 65.8%(385,393)
Capital outlay (111,429) (336,627) 202.1%(225,198)
Total expenses (22,326,980) (23,878,411) 6.9%(1,551,431)$
Net Income before extraordinary item 1,089,397 1,612,118
- (1,375,175)
Net income after extraordinary item 1,089,397 236,943
Fund Balance Beginning of year 10,927,442 12,016,839
FUND BALANCE END OF YEAR 12,016,839$ 12,253,782$
Operating supplies &
services
GENERAL FUND COMPARATIVE INCOME STATEMENT
Excluding Measure F-14 & Measure D-20 Activity
Extraordinary gain/(loss)- Write-off
of Redevelopment Loans
Revenues
The most significant dollar amount deviations from the prior year on the revenue side are
changes in Property Tax Revenue, Sales Tax Revenue, Intergovernmental Revenue, and
Mutual Aid Revenue.
Property Tax Revenue
Current secured revenues usually make up about 60%-65% of the City’s property tax
revenues and are what most people think of when discussing property taxes. Assessed
values are established as of January 1 of each year. The values for fiscal year 2020-21
were determined as of January 2020.
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Secured property tax grew at a rate of 3.7% from 2019-2020 fiscal year to the 2020-2021
fiscal year. The increase is due to a combination of the inflationary increases and
increased economic development activity. Assessed valuations are expected to continue
a steady growth trend of 3%-4% each year through fiscal year 2027-2028.
Detailed, comparative Property Tax Revenue information for the most recently completed
two fiscal years is found below:
2019/2020
Actuals
2020/2021
Actuals % Change $ Change
Secured Property Tax 6,453,948$ 6,693,256$ 3.7%239,308$
Property tax in lieu of VLF 3,026,209 3,163,757 4.5%137,548
Unsecured property tax 272,946 275,023 0.8%2,077
Supplemental property tax 143,079 142,452 -0.4%(627)
Redevelopment agency distribution 465,449 527,383 13.3%61,934
Prior year secured and unsecured (18,447) (9,053) -50.9%9,394
Property tax penalities and interest (1,440) (309) -78.5%1,131
Total revenues 10,341,744$ 10,792,509$ 4.4%450,765$
GENERAL FUND PROPERTY TAX REVENUE COMPARISON
Sales Tax Revenue
Many changes have occurred that impact the various components of this revenue source.
COVID-19 had unique impacts on different industry sectors that collect the tax. Fuel and
service stations were down 4.9% and general consumer goods were down 6.1%.
Offsetting those industry sectors were the Building and Construction sector, up 15.1%,
and the Autos and Transportation sector, up 29%. In addition, Assembly Bill 147 (AB
147) expanded the collection of sales and use taxes from out -of-state sales via the
implementation of the landmark U.S. Supreme Court decision in South Dakota v. Wayfair
(2018). AB 147 requires certain online retailers to collect and remit sales tax related to
online sales as of April 1, 2019, and requires the same of marketplace facilitators as of
October 1, 2019. As a result, cities throughout the state, including Atascadero, have
experienced healthy increases in sales tax revenue. This new revenue is distributed by
the County through state and local “pools”. Revenue that Atascadero receiv ed in 2020-
21 from the pools was 21% higher than the pool revenue from the prior year due to AB
147. Growth in the pools will slow down in upcoming years as major vendors continue to
change their operations, which in turn, affects the distribution of the sales tax revenue
across jurisdictions within the state.
Sales Tax Measure D-20 is included in General Fund Sales Tax total as presented in the
financial statements. Sales Tax Measure D-20 became effective April 1, 2021. Revenue
of $1.4 million was collected during the period from April 1, 2021, through June 30, 2021.
Although both the Bradley-Burns and Measure D-20 sales tax rates are 1%, some items
that are purchased by Atascadero residents outside of Atascadero still incur the Measure
D-20 sales tax rate, and therefore projected revenues for Measure D-20 are greater than
100% of Bradley-Burns revenue. Measure D-20 revenues are expected to gradually grow
throughout the Seven-Year Projection period.
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Intergovernmental Revenues
Intergovernmental revenues were down from the prior year by about $625,000. In fiscal
year 2019-2020, the City received a one-time payment of about $783,100 for Senate Bill
1090 Economic Development funds to offset the impact of the impending closure of
PG&E’s Diablo Canyon Power Plant. The City will continue to receive about $45,500 in
each of the next four fiscal years for essential services mitigation. CARES Act funding of
about $123,700 was also received in fiscal year 2019-2020 to offset some of the costs
incurred due to the COVID-19 pandemic. CARES Act reimbursement funds of $247,408
was recognized in fiscal year 2020-2021.
Mutual Aid Revenue
The City has agreements with other agencies such as the US Forest Service and the
California Department of Forestry to respond to fires and other emergencies upon
request. The City receives reimbursement for the costs of its personnel and equipment.
Mutual Aid revenues vary greatly from year to year based on the need of emergency
response personnel across the State. Mutual Aid revenues and expenses are typically
budgeted at an average rate each year. There were a significant number of fires
statewide in fiscal year 2020-2021, resulting in a much higher than average response.
Mutual Aid revenues were $1.4 million for the fiscal year. Offsetting costs are included in
employee services and operating expenditures sections.
Expenditures
Employee Services
Employee Services are the largest portion of General Fund Expenditures, averaging
around 70% of General Fund expenses each year. Employee Services actual costs for
2020-2021 were higher than the prior year by about $967,000 and right on target with the
June 2021 Seven-Year Projection. The majority of increase in costs over the prior year
is due to increases in health care and retirement costs, and these two components are
expected to continue to increase employee costs into the future. Both years had salary
savings from unplanned vacancies in various departments in the City. Atascadero has
historically had significant salary disparities with the surrounding agencies, making is
difficult to attract and retain qualified employees. Sales Tax Measure D -20 has provided
the means to offer more competitive salaries. All City departments have been affected
by this, but the Police Department, in particular, has seen much more success in attracting
applicants since the salary changes went into effect July 1, 2021.
Operating Supplies and Services
When compared to the prior year, 2020-2021 expenditures were lower by about $26,500.
Actual results for 2020-2021 were on target with the June 2021 Seven-Year Forecast
amounts. Sales Tax Measure D-20 is providing additional General Fund revenue and
helps to provide more adequate funding for necessary operating supplies and services to
serve the public.
Special Purchases and Capital Outlay
Special Purchases and Capital Outlay generally do not lend themselves to a predictable
trend line. These are usually one -time purchases and/or they have a corresponding
revenue source. Both categories vary from year to year, based on the City’s needs at the
time. In most cases, when the expenses come in under budget, this means the budgeted
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item hasn’t been purchased yet but will still need to be purchased in the future. Less
frequently, an alternative to purchasing the items has been identified. Fiscal year 2020-
2021 reflects usage of Sales Tax Measure D-20 funds allocated to various equipment
and reserve replacement, among some other adjustments.
General Fund Balance
The General Fund balance (excluding Measure F-14 Activity) at June 30, 2021, was just
under $13 million, or 52% of General Fund expenditures for the year. This continues to
be in line with Council’s long-range financial strategy, maintaining a healthy reserve. The
General Fund June 2021 Seven-Year Projection estimates the continued use of General
Fund reserves through fiscal year 2022-2023. At no time are reserves expected to drop
below the Council Policy minimum of 20% of general fund expenditures.
Audit Report
The audit report summarizes the City’s financial performance for the fiscal year and
provides an overview of financial activities. It is a useful big-picture tool to manage long-
term fiscal health of the City. The Management Discussion and Analysis reviews the
financial highlights, gives an overview of the financial statements, and provides a financial
analysis of the City’s funds. Following that, summarized information on all of the City’s
funds can be found. The Notes to the Financial Statements include additional details and
explanations of the figures in the Statements, giving the reader a better understanding of
the complete fiscal performance of the City. The last section of the report includes detailed
information on the balance of each of the funds and their activity.
The report was audited by a local independent audit firm, Moss, Levy, and Hartzheim,
and as seen on the Independent Auditor’s Report on page 1, was found to be in conformity
with generally accepted accounting principles.
FISCAL IMPACT:
None.
ATTACHMENTS:
1. Fiscal Year 2020-2021 Audited City Financial Statements
2. Independent Auditors’ Draft Report on Internal Control
Page 54 of 215
CITY OF ATASCADERO
FINANCIAL STATEMENTS
June 30, 2021
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 55 of 215
FINANCIAL STATEMENTS
June 30, 2021
Heather Moreno, MAYOR
Heather Newsom, MAYOR PRO TEMPORE
Charles Bourbeau, COUNCIL MEMBER
Mark Dariz, COUNCIL MEMBER
Susan Funk, COUNCIL MEMBER
Gere W. Sibbach, CITY TREASURER
Rachelle Rickard, CITY MANAGER
Prepared by the Department of Administrative Services
ITEM NUMBER: C-1
DATE: 01/25/22
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Page 56 of 215
CITY OF ATASCADERO
TABLE OF CONTENTS
June 30, 2021
Independent Auditors' Report……………………...…………………………………………………………………………………………………………………………………………1
Management's Discussion and Analysis…………………………………………………………………………………………………………………………………………………………………………………3
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position……………………………………………………………………….……………………………………………………………………………………………………………………13
Statement of Activities………………………………………………………………………………………………………………………………………………………….15
Fund Financial Statements:
Governmental Funds:
Balance Sheet……………………………………………………………………………………………………………………………………………………………………16
Reconciliation of the Governmental Funds - Balance Sheet to the Statement of Net Position…………………………………………………………………18
Statement of Revenues, Expenditures, and Changes in Fund Balances……………………………………………………………………………………..20
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances
of Governmental Funds to the Statement of Activities……………………………...……..……………………...……………………………………..22
Proprietary Funds:
Statement of Net Position……………………………….…………………………………………………………………………………………………………………………24
Combining Statement of Revenues, Expenses, and Changes in Net Position……………………………………………………………………………………………………….26
Combining Statement of Cash Flows………………………………………………………………………………………...……………………………………………………………28
Private Purpose Trust Funds:
Statement of Fiduciary Net Position……………………………….…………………………………………………………………………………………………………………………30
Statement of Changes in Fiduciary Net Position………………………………………………………………………………………………………………………………….31
Notes to the Basic Financial Statements……………………………………………………………………………………………………………………………………………32
Required Supplementary Information:
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund Summary ………………………………………………74
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund Detail………………………………………………76
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - In Lieu Low/Moderate Income Housing Fund………………………………………………93
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Circulation System Fees Fund………………………………………………94
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Fire Aerial Vehicle Impact Fees Fund………………………………………………95
Schedule of Changes in the Total OPEB Liability and Related Ratios…………………………………………………………………………………………………96
i
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CITY OF ATASCADERO
TABLE OF CONTENTS
June 30, 2021
Required Supplementary Information (continued):
Schedule of OPEB Contributions……………………………………………….…………………………………………………………………………………………………97
Schedule of the Local Government's Proportionate Share of the Net Pension Liability ……………………………………………………………………………………………………98
Schedule of Pension Contributions…………………………………………………………………………………………………………………………………………………………….99
Other Supplementary Information:
Major Debt Service Fund:
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - 2010 Bond Debt Service Fund………………………………………………100
Nonmajor Governmental Funds Overview………………………………………………………………………………………………………………………………………….101
Combining and Individual Fund Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds………………………………………………………………………………………………………………105
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds…………………………………..………………110
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual:
Supplemental Law Enforcement Services Fund…………………………………………………………………………………………………………………………….115
Downtown Business Improvement Area Fund……………………………………………………………………………………………………………………………………….116
Atascadero Tourism Business Improvement District Fund……………………………………………………………………………………………………………………………………….117
Community Development Block Grant Fund………………………………………………………………………………………………………………………………..118
Tree Plant Fund………………………………………………………………………………………………………………………………………………………………119
Gas Tax Fund…………………………………………………………………………………………………………………………………………………………………..120
Local Transportation Fund…………………………………………………………………………………………………………………………………………………………………..122
Street Assessment Fund……………………………………………………………………………………………………………………………………………………..124
General Government Facilities Fees Fund……………………………………………………………………………………………………………………………………..125
Storm Drainage Facilities Fees Fund…………………………………………………………………………………………………………………………………………….126
Law Enforcement Facilities Fees Fund…………………………………………………………………………………………………………………………………….127
Fire Facilities Fees Fund…………………………………………………………………………………………………………………………………………………………..128
Open Space Acquisition Fees Fund……………………………………………………………………………………………………………………………………………….129
Parkland Facilities Fees Fund………………………………………………………………………………………………………………………………………………………130
Public Facilities Fees Fund………………………………………………………………………………………………………………………………………………………131
Library Expansion Facilities Fees Fund………………………………………………………………………………………………………………………………………………132
Community Facilities District Fund…………………………...………………..…………………………………………………………………………………………..133
ii
ITEM NUMBER: C-1
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ATTACHMENT: 1
Page 58 of 215
CITY OF ATASCADERO
TABLE OF CONTENTS
June 30, 2021
Other Supplementary Information (continued):
Combining and Individual Fund Statements and Schedules (continued):
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (continued):
Apple Valley Street & Storm Drain Assessment District Fund………….……………………………………………………………………………………………134
Apple Valley Landscape & Lighting Assessment District Fund…………………..…………………………………………………………………………………………135
Las Lomas Street & Storm Drain Assessment District Fund……………………...………………………………………………………………………………………136
Las Lomas Landscape & Lighting Assessment District Fund…………………………...……………………………………………………………………………………137
De Anza Street & Storm Drain Assessment District Fund…………………………..…………………………………………………………………………………138
De Anza Landscape & Lighting Assessment District Fund…………………………...…………………………………………………………………………………139
Capital Projects Fund……………………………………………………………………………………………………………………………………………………………140
2010 Bond Proceeds Master Agreement Fund……………………………………………………………………………………………………………………………………………………………141
Youth Center Construction Fund………………………………………………………………………………………………………………………………………….142
Combining Statement of Net Position - Internal Service Funds……………………………………………………………………………………………………………………143
Combining Statement of Revenues, Expenses, and Changes in Net Position - Internal Service Funds…………………………………………………………………..145
Combining Statement of Cash Flows - Internal Service Funds……………………………………………………………………………………………………………..147
iii
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 59 of 215
Moss, Levy & Hartzheim LLP
Certified Public Accountants
2400 Professional Parkway, Suite 205 Santa Maria, CA 93455 Tel 805.925.2579 Fax 805.925.2147 mlhcpas.com
BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
INDEPENDENT AUDITORS’ REPORT
City Council of the City of Atascadero
Atascadero, California
Report on Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the
City of Atascadero (the City), as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial
statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of
America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’
judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers
internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for
the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of Atascadero, as of June 30, 2021, and the respective changes in financial position and, where applicable, cash
flows thereof for the fiscal year ended in accordance with accounting principles generally accepted in the United States of America.
Emphasis of Matter
As discussed in Note 16 to the financial statements, in January 2021, the World Health Organization has declared COVID-19 to constitute a “Public Health Emergency of International
Concern.” Given the uncertainty of the situation, the duration of any financial impact cannot be reasonably estimated at this time. Our opinion is not modified with respect to this matter.
1
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 60 of 215
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on page 3 through 12, the budgetary comparison
information on pages 74 through 95, the schedule of changes in the total OPEB liability and related ratios on page 96, the schedule of OPEB contributions on page 97, the schedule of
proportionate share of net pension liability on page 98, and the schedule of pension contributions on page 99, be presented to supplement the basic financial statements. Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for
placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information
in accordance with auditing standards generally accepted in the United States of America, which consisted of inquires of management about the methods of preparing the information and
comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic
financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Atascadero’s basic financial statements. The major debt
service fund budgetary schedule, combining and individual nonmajor fund financial statements and schedules, and combining internal service funds financial statements, are presented for
purposes of additional analysis and are not a required part of the basic financial statements.
The major debt service fund budgetary schedule, combining and individual nonmajor fund financial statements and schedules, and combining internal service funds financial statements,
are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such
information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare the basic financial statements or the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the major debt service fund budgetary schedule, combining and
individual non-major fund financial statements and schedules, and combining internal service funds financial statements, are fairly stated, in all material respects, in relation to the basic
financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated November 30, 2021, on our consideration of the City of Atascadero’s internal control over
financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over
financial reporting and compliance.
Santa Maria, California
November 30, 2021
2
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 61 of 215
3
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ended June 30, 2021
INTRODUCTION
This discussion and analysis of the City of Atascadero’s financial performance provides an overview of the City’s financial activities for the fiscal year
ended June 30, 2021. For the most complete picture of the City, please read this document in conjunction with the City’s basic financial statements
and the accompanying notes to the basic financial statements. The City’s financial statements are available at City Hall offices.
FINANCIAL HIGHLIGHTS
City total assets and deferred outflows of resources exceeded its liabilities and deferred inflows of resources at the close of June 30, 2021, by
about $185.8 million. Of this amount, $137.3 million is net investment in capital assets, $36.9 million is restricted for various purposes, and $11.6
million is unrestricted.
Capital projects expenditures varied only slightly from the amount spent in the prior fiscal year by about $124,500 due to changes in the various
street repair projects and other capital projects.
As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $52.9 million, an increase of
about $1.6 million from the prior fiscal year. Approximately $37 million of the total is not available for more general spending because it
represents amounts that are already obligated or restricted. About $15.7 million of the ending fund balance is available for future obligations.
The City’s compensated absences due to employees decreased by about $201,100, and the City’s total liabilities increased by about $1.5 million.
This increase was primarily due to the City’s change in CalPERS Net Pension Liability, and offset by the decrease in compensated absences,
reduction in bond debt, and workers’ compensation liability. For additional information, see Note 8 in the Notes to the Financial Statements.
At the end of the current fiscal year, unassigned fund balance for the general fund was $16,450,157 or 61% of total general fund expenditures,
$4,474,858 of which is related to the Sales Tax Measure F-14 funding.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 62 of 215
City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
4
OVERVIEW OF THE FINANCIAL STATEMENTS
The financial statements presented herein include the activities of the City of Atascadero using the integrated approach as prescribed by Governmental
Accounting Standards Board (GASB) Statement No. 34.
Government-Wide Financial Statements
The Government-W ide Financial Statements present a broad overview of the financial picture of the City from the economic resources measurement
focus using the accrual basis of accounting. They present governmental activities and business-type activities separately. These statements include all
assets of the City (including infrastructure) as well as all liabilities (including long-term liabilities). Additionally, certain eliminations have occurred as
prescribed by GASB Statement No. 34 in regard to interfund activity, payables, and receivables.
The Statement of Net Position presents information on all of the City’s assets, deferred outflows, liabilities, and deferred inflows, with the difference
reported as net position. Over time, increases or decreases in net position may serve as an indicator of whether the financial position of the City of
Atascadero is improving or declining.
The Statement of Activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in
net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. Thus,
revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.
Both of the Government-wide Financial Statements distinguish functions of the City that are principally supported by taxes and intergovernmental
revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees or are
required by grantor agencies to be accounted for in this fashion (business-type activities).
The governmental activities include police, fire, parks, recreation, community development, public works, and general government activities. Property
and sales taxes, user fees, interest income, franchise fees, and state and federal grants finance these activities. The business-type activities include
wastewater and transit.
As required by accounting principles generally accepted in the United States of America, these financial statements present the City (the primary
government). The City previously had a component unit (the Community Redevelopment Agency of Atascadero) through January 31, 2012, for which the
government was considered to be financially accountable. Effective February 1, 2012, Assembly Bill AB 1x26, as modified by the California Supreme
Court, dissolved redevelopment agencies in California. All assets and liabilities were required to be transferred to the corresponding Successor Agency
identified in each community. In Atascadero, the City became the Successor Agency and holds these assets and liabilities in Private Purpose Trust. See
Note 15 in the Notes to the Financial Statements for further details on the Successor Agency. The City has no component units that require discrete
presentation in accordance with GASB Statement No. 14, as amended by GASB Statements No. 39, No. 61, and No. 80.
Fund Financial Statements
A fund is a group of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The
City of Atascadero, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal
requirements. The funds of the City are divided into three categories of activities – governmental, proprietary, and private purpose trust funds.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 63 of 215
City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
5
OVERVIEW OF THE FINANCIAL STATEMENTS (continued)
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the Government-wide Financial
Statements. However, unlike the Government-wide Financial Statements, Governmental Fund Financial Statements focus on near-term inflows and
outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful
in evaluating a government’s near-term financing requirements.
Because the focus of Governmental Fund Financial Statements is narrower than that of the Government-wide Financial Statements, it is useful to
compare the information presented for governmental funds with similar information presented for governmental activities in the Government-wide
Financial Statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the
governmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City maintains multiple individual governmental funds. Information for the General Fund is presented separately in the governmental funds balance
sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances. The General Fund, the In Lieu Low/Moderate
Income Housing Fund, the Circulation System Fees Fund, the Fire Aerial Vehicle Impact Fees Fund, and the 2010 Bond Debt Service Fund are
considered to be the major governmental funds. Data from the other nonmajor governmental funds are combined into a single, aggregated presentation.
Individual fund data, including budgetary information, for each of these nonmajor governmental funds is provided in the combining financial statements
under the supplementary information section.
A budget comparison statement has been provided to demonstrate compliance with the budget. Budgetary information for the major governmental funds
has been provided under the required supplementary information section.
Proprietary Funds
Proprietary Funds provide the same type of information as the business-type activities in the government-wide financial statements, except that the
Proprietary Funds provide greater detail. The City maintains two types of Proprietary Funds: Enterprise Funds and Internal Service Funds. The City’s
Enterprise Funds are the same as the business-type activities reported in the Government-wide Financial Statements: Transit and Wastewater. The City
uses Internal Service Funds to report activities that provide supplies and services for the City’s other programs and activities. The City’s Internal Services
Funds include the Technology Fund, the Building Maintenance and Replacement Fund, and the Vehicle and Equipment Replacement Fund. The Internal
Service Funds are combined into one column within the Proprietary Funds statements and are combined with governmental activities in the Government-
wide Financial Statements.
Private Purpose Trust Funds
Private Purpose Trust Funds are used to account for monies held on behalf of others in a fiduciary capacity. The City uses private purpose trust funds to
account for the Successor Agency of the Former Redevelopment Agency which was dissolved on January 31, 2012, pursuant to state law. All resources
of the funds are used to support specified activities.
Notes to the Basic Financial Statements – The notes provide additional information that is essential to a full understanding of the data provided in the
government-wide and fund financial statements.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
6
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City of Atascadero, assets
and deferred outflows of resources exceeded liabilities and deferred inflows of resources by about $185.8 million at the close of the most recent fiscal
year.
2020-2021
Governmental
Activities
2020-2021
Business-Type
Activities
2020-2021
Total
2019-2020
Governmental
Activities
2019-2020
Business-Type
Activities
2019-2020
Total
66,712,881$ 12,945,049$ 79,657,930$ 63,666,525$ 12,415,323$ 76,081,848$
137,160,987 14,493,219 151,654,206 135,919,827 13,848,080 149,767,907
Total assets 203,873,868 27,438,268 231,312,136 199,586,352 26,263,403 225,849,755
6,798,729 140,732 6,939,461 6,565,083 131,094 6,696,177
Total deferred outflows 6,798,729 140,732 6,939,461 6,565,083 131,094 6,696,177
3,924,506 1,112,219 5,036,725 3,215,229 442,528 3,657,757
45,890,914 884,485 46,775,399 44,413,485 816,979 45,230,464
Total liabilities 49,815,420 1,996,704 51,812,124 47,628,714 1,259,507 48,888,221
639,031 37,405 676,436 1,107,967 51,990 1,159,957
Total deferred inflows 639,031 37,405 676,436 1,107,967 51,990 1,159,957
122,790,987 14,493,219 137,284,206 121,289,827 13,848,080 135,137,907
36,865,362 - 36,865,362 35,556,171 - 35,556,171
561,797 11,051,672 11,613,469 568,756 11,234,920 11,803,676
Total net position 160,218,146$ 25,544,891$ 185,763,037$ 157,414,754$ 25,083,000$ 182,497,754$
Net position:
Net investment in
capital assets
Restricted
Unrestricted
Current and other assets
Capital assets
Current liabilities
Noncurrent liabilities
Deferred outflows
Deferred inflows
The largest portion of the City’s net position (74%) reflects its investment in capital assets, less any related debt used to acquire those assets that is still
outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending.
Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be
provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
An additional 20% of the City’s net position represents resources subject to external restrictions on how they may be used. The remaining 6%
($11,613,469) is considered unrestricted and may be used to meet the City’s ongoing obligations to citizens and creditors. There was a decrease of
$190,207 in unrestricted net position from fiscal year 2019-2020 to 2020-2021.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
7
GOVERNMENT-WIDE FINANCIAL ANALYSIS (continued)
Consistent with the prior fiscal year, as of the end of the current fiscal year, the City is able to report positive balances in both categories of net position,
for both the government as a whole, as well as for its separate governmental and business-type activities.
During the current fiscal year, the City’s net position increased by about $3.3 million. Information about changes in net position is summarized below:
2020-2021
Governmental
Activities
2020-2021
Business-Type
Activities
2020-2021
Total
2019-2020
Governmental
Activities
2019-2020
Business-Type
Activities
2019-2020
Total
Revenues:
Program Revenues
Charges for services 3,840,606$ 3,202,434$ 7,043,040$ 2,564,773$ 2,566,845$ 5,131,618$
Operating grants and contributions 1,675,019 375,145 2,050,164 2,638,542 403,919 3,042,461
Capital grants and contributions 2,944,236 - 2,944,236 3,292,142 - 3,292,142
General Revenues:
Secured and unsecured property taxes 11,740,280 - 11,740,280 11,241,453 - 11,241,453
Sales and use taxes 8,976,357 - 8,976,357 6,671,958 - 6,671,958
Other taxes 3,374,198 - 3,374,198 2,873,271 - 2,873,271
Motor Vehicle in Lieu 22,045 - 22,045 24,064 - 24,064
Investment Income 194,021 22,921 216,942 1,535,194 498,668 2,033,862
Gain on disposal of capital assets - 9,525 9,525 - - -
Interest from Successor Agency 635,984 - 635,984 745,753 - 745,753
Total Revenues 33,402,746 3,610,025 37,012,771 31,587,150 3,469,432 35,056,582
SUMMARY OF CHANGES IN NET POSITION
For the Fiscal Years Ended June 30, 2021 and 2020
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 66 of 215
City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
8
GOVERNMENT-WIDE FINANCIAL ANALYSIS (continued)
2020-2021
Governmental
Activities
2020-2021
Business-Type
Activities
2020-2021
Total
2019-2020
Governmental
Activities
2019-2020
Business-Type
Activities
2019-2020
Total
Program Expenses
General Government 3,775,014$ -$ 3,775,014$ 4,268,231$ -$ 4,268,231$
Public Safety 14,799,947 - 14,799,947 14,595,102 - 14,595,102
Community Development 2,675,072 - 2,675,072 2,584,305 - 2,584,305
Community, Recreation & Zoo Services 2,437,541 - 2,437,541 2,725,838 - 2,725,838
Parks & Open Space 1,297,724 - 1,297,724 1,385,965 - 1,385,965
Public Works 3,531,980 - 3,531,980 3,588,467 - 3,588,467
Sewer - 2,642,732 2,642,732 - 2,681,730 2,681,730
Transit - 505,402 505,402 - 565,721 565,721
Interest on long-term debt 706,901 - 706,901 716,390 - 716,390
Total Expenses 29,224,179 3,148,134 32,372,313 29,864,298 3,247,451 33,111,749
Change in net position before
extraordinary item 4,178,567 461,891 4,640,458 1,722,852 221,981 1,944,833
Extraordinary gain/(loss)- Write-off of
Redevelopment Loans (1,375,175) - (1,375,175) - - -
Change in net position 2,803,392 461,891 3,265,283 1,722,852 221,981 1,944,833
Net position- beginning 157,414,754 25,083,000 182,497,754 155,691,902 24,861,019 180,552,921
Net position- ending 160,218,146$ 25,544,891$ 185,763,037$ 157,414,754$ 25,083,000$ 182,497,754$
SUMMARY OF CHANGES IN NET POSITION
For the Fiscal Years Ended June 30, 2021 and 2020
Governmental activities during the year increased the City’s net position by $2,803,392. Business-type activities increased the City’s net position by
$461,891.
Fiscal year 2020-2021 includes an extraordinary loss of $1,375,175. The City General Fund loaned three separate advances to the former
Redevelopment Agency. The total of these three loans was $1,375,175. Through the Dissolution of Redevelopment, new law became effective that
challenged the repayment of these loans by the Redevelopment Agency to the City. The City worked diligently to satisfy the requirements for repayment,
but ultimately was unsuccessful. These loans were written-off as uncollectable during the current fiscal year, 2020-2021, and are listed as an
Extraordinary Loss on the financial statements.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
9
FINANCIAL ANALYSIS OF THE CITY’S FUNDS
As noted earlier, the City of Atascadero uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
Governmental Funds
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such
information is useful in assessing the City’s financing requirements.
As of June 30, 2021, the City’s governmental funds reported combined ending fund balances of $52,909,393. Of this total, $103,620 cannot be spent
because it is in a non-spendable form and/or a non-cash form such as prepaid items, deposits, and inventory. The City’s governmental funds
Unassigned Fund Balance is $15,710,316. The General Fund portion of this, $16,450,157, is available for any purpose. The remaining Unassigned
Fund Balance is the amount of the Fire Aerial Vehicle Impact Fees Fund where expenditures were made prior to receipt of restricted revenues. The
Restricted Fund Balance of $36,864,632 includes amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher
levels of government), through constitutional provisions, or by enabling legislation. The Assigned fund balance, $230,825, is the amount the City intends
to use for road projects.
General Fund – The General Fund is the chief operating fund of the City. At June 30, 2021, the total fund balance was $17,336,153 and the spendable
unassigned fund balance was 95% of the total. As a measure of the General Fund’s liquidity, it may be useful to compare total fund balance to total fund
expenditures. The total General Fund balance represents 64% of fund expenditures. The General Fund balance increased $1,079,789 during the fiscal
year.
In Lieu Low/Moderate Income Housing Fund – This fund accounts for fees that are paid by developers in lieu of building inclusionary (affordable)
housing. These fees are expended on programs that provide and/or promote affordable housing within the City. At June 30, 2021, the fund balance was
$5,874,674.
Circulation System Fees Fund – This fund accounts for fees that are paid by developers to fund the creation of more lane miles or more efficient lane
miles with which to accommodate the additional trips created by new development. These fees are expended for the construction of
new/increased/improved roadway and bridge facilities. The fund balance at June 30, 2021, was $2,850,002, up $134,252 from the prior year.
Fire Aerial Vehicle Impact Fees Fund – This fund accounts for impact fees imposed on commercial and multi-family residential developments for the
purpose of contributing toward the purchase of the Aerial Fire Truck (Ladder Truck). The City purchased this truck in fiscal year 2007-2008 using future
revenues, and therefore, the fund had a negative balance of ($739,841) at June 30, 2021. As projects continue to develop over time, Impact Fee
revenues should move this negative balance toward zero.
2010 Bond Debt Service Fund – The 2010 Bond Debt Service Fund accounts for all of the advances receivable from the Successor Agency and the
debt service payments for the Lease Revenue Bonds that were issued on September 1, 2010. At June 30, 2021, the total fund balance was
$15,774,765, which reflects $14.4 million in advances receivable from the Successor Agency. See Notes 8 and 15 to the financial statements for
additional information on the Successor Agency and the bond issue.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
10
FINANCIAL ANALYSIS OF THE CITY’S FUNDS (continued)
Other Governmental Funds – These are nonmajor funds of the City and are presented in the basic financial statements in the aggregate and in detail in
the supplementary section of this report. At June 30, 2021, these funds had an aggregate fund balance of $11,813,640. Of this total, $730 is non-
spendable and $230,825 is assigned for specific uses. The Restricted Fund Balance is $11,582,085. More information about these nonmajor funds can
be found in the combining and individual fund financial statements and schedules.
Proprietary Funds
The City’s two enterprise funds provide the same type of information found in the Government-wide Financial Statements, but in more detail. Highlights
of the annual activity for these funds have already been presented in the discussion of the business-type activities.
Debt Administration
Debt, considered a liability of governmental and business-type activities, increased in FY 2020-2021 by $1,544,935, primarily due to the changes in the
Net Pension Liability as required to be reported by GASB 68, and was offset by a decrease in compensated absences, a reduction in bonds payable, and
a decrease in workers’ compensation liability. The Net Pension Liability for Governmental Activities at the end of the year was $29,776,861 and $849,200
for Business-type Activities. Compensated absences decreased by $201,072 during the year.
Cash Management
To obtain flexibility in cash management, the City employs a pooled cash system. Under the pooled cash concept, the City invests the cash of all funds
with maturities planned to coincide with cash needs. Idle cash is invested in certain eligible securities as constrained by law and further limited by the
City’s Investment Policy. The goals of the City’s Investment Policy are safety, liquidity, and yield.
Capital Assets
The capital assets of the City are those assets that are used in the performance of the City’s functions, including infrastructure assets. At June 30, 2021,
net capital assets of the governmental activities totaled $137,160,987 and the net capital assets of the business-type activities totaled $14,493,219.
Depreciation on capital assets is recognized in the Government-wide Financial Statements. The City has elected to depreciate its infrastructure assets.
In order to depreciate the infrastructure assets, an estimated useful life for each type of asset was determined using engineering standards, industry
standards, as well as discussions with City staff regarding the City’s maintenance program for each asset type. This allowed the estimated useful life of
each asset type to be tailored to include the unique attributes of the City of Atascadero.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
11
FINANCIAL ANALYSIS OF THE CITY’S FUNDS (continued)
The following table presents summary information on the City’s capital assets:
2020-2021
Governmental
Activities
2020-2021
Business-Type
Activities
2020-2021
Total
2019-2020
Governmental
Activities
2019-2020
Business-Type
Activities
2019-2020
Total
Non-Depreciable:
Land 41,588,097$ 547,738$ 42,135,835$ 41,586,578$ 547,738$ 42,134,316$
Construction in progress 5,549,723 1,791,495 7,341,218 8,213,095 368,097 8,581,192
Depreciable:
Vehicles and equipment 13,127,131 1,232,249 14,359,380 12,620,842 1,319,645 13,940,487
Structures and improvements 55,129,124 29,405,855 84,534,979 54,291,867 29,405,855 83,697,722
Infrastructure 74,009,505 - 74,009,505 69,668,498 - 69,668,498
Accumulated Depreciation (52,242,593) (18,484,118) (70,726,711) (50,461,053) (17,793,255) (68,254,308)
Net capital assets 137,160,987$ 14,493,219$ 151,654,206$ 135,919,827$ 13,848,080$ 149,767,907$
General Fund Budgetary Highlights
A detailed budgetary comparison schedule for the fiscal year ended June 30, 2021, is presented in the required supplementary information to the basic
financial statements. The final budget amounts (which are the focus of this discussion) are different from those presented in the 2020-2021 budget
document. This is due to changes that occurred between the time that the budget was prepared and fiscal year-end final budget approvals.
The following summarizes the original and final budget compared with actual results for 2020-2021:
General Fund Original Budget Final Budget Actual
Variance
Positive
(Negative)
Revenues 25,088,680$ 27,430,930$ 29,050,510$ 1,619,580$
Expenditures 28,376,660 31,148,930 27,039,429 4,109,501
Other Sources (Uses)495,460 443,880 443,883 3
Extraordinary gains/(losses)- Write-
off of Redevelopment Loans - - (1,375,175) (1,375,175)
Fund Balance, beginning 16,256,364 16,256,364 16,256,364 -
Fund Balance, ending 13,463,844$ 12,982,244$ 17,336,153$ 4,353,909$
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
12
FINANCIAL ANALYSIS OF THE CITY’S FUNDS (continued)
Both revenues and expenditure budgets were increased during the year, primarily reflecting adjustments for Public Works activities, Fee Studies, Fire
Evacuation Plan, and Inclusionary Housing planning. In addition, Council approved $2,044,260 in expenditures during the fiscal year, primarily for
reserves for future equipment purchases, economic development, current equipment purchases, street trees, and workers’ compensation insurance
reserves. Although the final budget reduced the fund balance of the General Fund when compared to the original budget, the actual activity during the
year increased the fund balance by $4.4 million over the final budget.
Economic Factors and Next Fiscal Year’s Budget
The City’s revenues are sensitive to the local and national economic environments. After years of downturn, the economy was on a positive trajectory
when the Coronavirus hit and negatively impacted the economy. However, trends began to recover in fiscal year 2020-2021. Approximately 45% of the
City’s General Fund revenue comes from property tax revenues, which tend to be more stable in times of economic flux than other sources. The City
continues to recover from the Coronavirus and is ever-focused on economic development as needs continue to exceed the availability of resources. The
voters recently passed Sales Tax Measure D-20, providing additional revenue for the General Fund.
Economic factors and key issues and trends that affect the budget include:
Sales Tax Measure D-20 This is a general purpose one-cent transaction tax that was effective April 1, 2021. It will be used primarily for essential City
services. Annual new revenue is estimated at about $4.5 million.
CalPERS Retirement Cost Increases Both the CalPERS normal cost rate and the unfunded accrued liability (UAL) continue to increase through fiscal
year 2024-2025 before they are expected to level out again. These costs will impact future fiscal years.
Assembly Bill 147 (AB 147) AB 147 (passed April 25, 2019) expanded the collection of sales and use tax to many internet-based purchases. As a result,
“new” revenue that was not previously subject to sales tax collection is now being collected and remitted to Atascadero and other agencies.
Coronavirus The City and the overall economy continue to recover from the effects of COVID-19. Facility rentals and recreation revenue may still reflect
negative impacts, but other revenues such as Zoo admissions and CARES Act Funds are expected to show positive impacts.
The 2021-2022 budget is lean, smart, and will make the best of the City’s limited resources. In preparing the budget, the objective was to provide an
effective plan to maintain the Council goals and the City’s core services. The Council’s top priorities are:
Economic and Community Vibrancy
Fiscal and Infrastructure Efficiency and Sustainability
Ensuring Public Safety and Providing Exceptional City Services
Quality of Life
To accomplish all of these goals, the 2021-2022 budget includes the planned use of $1,915,590 in reserves, in accordance with the Council’s financial
strategy.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT TEAM
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City’s finances and
to show the City’s accountability for the money it receives. Questions concerning any of the information provided in this report or requests for additional
financial information should be addressed to the City of Atascadero, Administrative Services Department, 6500 Palma Avenue, Atascadero, CA 93422.
ITEM NUMBER: C-1
DATE: 01/25/22
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BASIC FINANCIAL STATEMENTS
ITEM NUMBER: C-1
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CITY OF ATASCADERO
STATEMENT OF NET POSITION
June 30, 2021
Governmental
Activities
Business-Type
Activities Total
ASSETS
Cash and investments 41,669,148$ 12,621,761$ 54,290,909$
Restricted cash and investments:
Cash with fiscal agents 1,404,765 - 1,404,765
Certificates of deposit 85,473 - 85,473
Receivables:
Federal distributions due 693,531 194,528 888,059
Due from State of California 2,578,681 - 2,578,681
Due from County of San Luis Obispo 215,401 63,195 278,596
Accrued interest 103,503 31,981 135,484
Accrued interest receivable- 2010 bonds 174,430 - 174,430
Other receivables 820,832 39,050 859,882
Internal balances 7,841 (7,841) -
Deposits, prepaid items, and inventory 31,846 2,375 34,221
Notes receivable 4,557,430 - 4,557,430
Advance receivable- Successor Agency 14,370,000 - 14,370,000
Capital assets:
Non-depreciable:
Land 41,588,097 547,738 42,135,835
Construction in progress 5,549,723 1,791,495 7,341,218
Depreciable:
Vehicles and equipment 13,127,131 1,232,249 14,359,380
Structures and improvements 55,129,124 29,405,855 84,534,979
Infrastructure 74,009,505 - 74,009,505
Accumulated depreciation (52,242,593) (18,484,118) (70,726,711)
Total assets 203,873,868 27,438,268 231,312,136
DEFERRED OUTFLOWS
Deferred outflows related to pensions 6,798,729 140,732 6,939,461
Total deferred outflows 6,798,729 140,732 6,939,461
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
STATEMENT OF NET POSITION (continued)
June 30, 2021
Governmental
Activities
Business-Type
Activities Total
LIABILITIES
Accounts payable 1,418,772$ 808,438$ 2,227,210$
Accrued salaries and benefits 677,500 21,662 699,162
Accrued interest payable 174,430 - 174,430
Other payables 81,651 24,529 106,180
Deposits payable 82,416 - 82,416
Unearned revenue 1,489,737 257,590 1,747,327
Noncurrent liabilities:
Due within one year 272,982 - 272,982
Due in more than one year 45,617,932 884,485 46,502,417
Total liabilities 49,815,420 1,996,704 51,812,124
DEFERRED INFLOWS
Deferred inflows related to pensions 639,031 37,405 676,436
Total deferred inflows 639,031 37,405 676,436
NET POSITION
Net investment in capital assets 122,790,987 14,493,219 137,284,206
Restricted for:
Restricted for parks and recreation 2,193,088 - 2,193,088
Restricted for streets, roads, and drainage 9,497,268 - 9,497,268
Restricted for public safety 1,803,205 - 1,803,205
Restricted for economic development 1,722,362 - 1,722,362
Restricted for redevelopment and housing 5,874,674 - 5,874,674
Restricted for debt service 15,774,765 - 15,774,765
Unrestricted 561,797 11,051,672 11,613,469
Total net position 160,218,146$ 25,544,891$ 185,763,037$
The notes to the basic financial statements are an integral part of this statement.
14
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DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2021
Program Revenues
Expenses
Charges for
Services
Operating
Contributions
and Grants
Capital
Contributions
and Grants
Net
Governmental
Activities
Net
Business-Type
Activities Total
Governmental activities:
General government 3,775,014$ (182,111)$ 160,769$ -$ (3,796,356)$ -$ (3,796,356)$
Public safety 14,799,947 1,769,062 643,167 126,892 (12,260,826) - (12,260,826)
Community development 2,675,072 1,203,073 44,974 175,389 (1,251,636) - (1,251,636)
2,437,541 780,395 49,731 60,767 (1,546,648) - (1,546,648)
Parks & open space 1,297,724 17,178 10,423 280,802 (989,321) - (989,321)
Public works 3,531,980 253,009 765,955 2,300,386 (212,630) - (212,630)
Interest on long-term debt 706,901 - - - (706,901) - (706,901)
Total governmental activities 29,224,179 3,840,606 1,675,019 2,944,236 (20,764,318) - (20,764,318)
Business-type activities:
Sewer 2,642,732 3,187,289 - - - 544,557 544,557
Transit 505,402 15,145 375,145 - - (115,112) (115,112)
Total business-type activities 3,148,134 3,202,434 375,145 - - 429,445 429,445
Total government 32,372,313$ 7,043,040$ 2,050,164$ 2,944,236$ (20,764,318) 429,445 (20,334,873)
General revenues
Taxes:
Secured and unsecured property taxes 11,740,280 - 11,740,280
Sales tax and payments in lieu of sales tax 8,976,357 - 8,976,357
Transient lodging tax 1,385,896 - 1,385,896
Franchise taxes 1,232,615 - 1,232,615
Business license tax 170,544 - 170,544
Property transfer tax 214,195 - 214,195
Other taxes 370,948 - 370,948
Motor vehicle in lieu 22,045 - 22,045
Investment income 194,021 22,921 216,942
Interest from Successor Agency 635,984 - 635,984
Gain on sale of capital assets - 9,525 9,525
Total general revenues 24,942,885 32,446 24,975,331
Change in net position before extraordinary item 4,178,567 461,891 4,640,458
Extraordinary gain/(loss)- Write-off of Redevelopment Loans (1,375,175) - (1,375,175)
Change in net position 2,803,392 461,891 3,265,283
Net position at beginning of fiscal year 157,414,754 25,083,000 182,497,754
Net position at end of fiscal year 160,218,146$ 25,544,891$ 185,763,037$
Net (Expense) Revenue and
Changes in Net Position
Community, recreation & zoo
services
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
GOVERNMENTAL FUNDS
BALANCE SHEET
June 30, 2021
General
Fund
In Lieu Low /
Moderate
Income
Housing Fund
Circulation
System Fees
Fund
Fire Aerial
Vehicle Impact
Fees Fund
2010 Bond
Debt Service
Fund Totals
ASSETS
Cash and investments 15,281,100$ 1,314,052$ 4,039,345$ -$ -$ 11,060,594$ 31,695,091$
Restricted cash and investments:
- - - - 1,404,765 - 1,404,765
Certificates of deposit 85,473 - - - - - 85,473
Receivables:
Federal distributions due 113,661 - - - - 579,870 693,531
Due from State of California 2,461,270 - - - - 117,411 2,578,681
181,985 - 24,335 - - 9,081 215,401
Accrued interest 38,542 3,192 10,122 - - 27,931 79,787
Other receivables 719,305 - - - - 101,527 820,832
Due from other funds 214,620 - - - - 739,841 954,461
Deposits, prepaid items, and inventory 17,417 - - - - 730 18,147
Notes receivable - 4,557,430 - - - - 4,557,430
Advances receivable- Successor Agency - - - - 14,370,000 - 14,370,000
Total assets 19,113,373$ 5,874,674$ 4,073,802$ -$ 15,774,765$ 12,636,985$ 57,473,599$
Other
NonMajor
Governmental
Funds
Cash and investments with fiscal agent
Due from County of San Luis Obispo
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
GOVERNMENTAL FUNDS
BALANCE SHEET (continued)
June 30, 2021
General
Fund
In Lieu Low /
Moderate
Income Housing
Fund
Circulation
System Fees
Fund
Fire Aerial
Vehicle Impact
Fees Fund
2010 Bond Debt
Service Fund Totals
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable 845,236$ -$ 33,771$ -$ -$ 432,184$ 1,311,191$
Accrued salaries and benefits 639,132 - - - - 14,159 653,291
Due to other funds - - - 739,841 - 206,779 946,620
Unearned revenue 128,785 - 1,190,029 - - 170,223 1,489,037
Deposits 82,416 - - - - - 82,416
Other payables 81,651 - - - - - 81,651
Total liabilities 1,777,220 - 1,223,800 739,841 - 823,345 4,564,206
Fund Balances:
Nonspendable 102,890 - - - - 730 103,620
Restricted 783,106 5,874,674 2,850,002 - 15,774,765 11,582,085 36,864,632
Assigned for road projects - - - - - 230,825 230,825
Unassigned 16,450,157 - - (739,841) - - 15,710,316
Total fund balances 17,336,153 5,874,674 2,850,002 (739,841) 15,774,765 11,813,640 52,909,393
19,113,373$ 5,874,674$ 4,073,802$ -$ 15,774,765$ 12,636,985$ 57,473,599$
Other
NonMajor
Governmental
Funds
Total liabilities and fund balances
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
RECONCILIATION OF THE GOVERNMENTAL FUNDS - BALANCE SHEET
TO THE STATEMENT OF NET POSITION
Total fund balances - governmental funds 52,909,393$
In governmental funds, only current assets are reported. In the statement of net position, all assets are reported,
including capital assets and accumulated depreciation.
Capital assets at historical cost 123,445,454$
Accumulated depreciation (31,961,413)
Net 91,484,041
In governmental funds, interest on long-term debt is not recognized until the period in which it matures and is
paid. In the government-wide statement of activities, it is recognized in the period that it is incurred.(174,430)
In governmental funds, the receivable from the Successor Agency related to interest on the 2010 long-term debt is
174,430
Long-term liabilities: In governmental funds, only current liabilities are reported. In the statement of net position,
all liabilities, including long-term liabilities, are reported. Long-term liabilities relating to governmental
activities consist of:
Bonds payable 14,370,000
Workers' Compensation estimated claims liability in excess of deposits (47,908)
Compensated absences payable 1,460,968
CalPERS pension liability 28,724,057
Other Post Employment Benefits 223,297
(44,730,414)
The deferred outflows below are not current assets or financial resources; and the deferred inflows are not
due and payable in the current period and therefore are not reported in the Governmental Funds.
Deferred outflows 6,624,224
Deferred inflows (595,070)
In governmental funds, premiums are recognized when the bonds are issued. In the government-wide
statement of activities, these are recorded as a liability and amortized over the life of the bond.(57,458)
June 30, 2021
not recognized until the period in which it is paid. In the government-wide statement of activities, it is
recognized in the period that it is incurred.
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
RECONCILIATION OF THE GOVERNMENTAL FUNDS - BALANCE SHEET
TO THE STATEMENT OF NET POSITION (continued)
Internal service funds are used by management to charge the costs of various City activities to individual
governmental and enterprise funds. The unrestricted net position of the internal service funds are included
in the Governmental Activities in the Statement of Net Position.54,583,430$
Total net position, governmental activities 160,218,146$
June 30, 2021
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
For the Fiscal Year Ended June 30, 2021
General
Fund
In Lieu Low /
Moderate
Income Housing
Fund
Circulation
System Fees
Fund
Fire Aerial
Vehicle Impact
Fees Fund
2010 Bond Debt
Service Fund
Other
NonMajor
Governmental
Funds Totals
Revenues:
Secured and unsecured property taxes 10,792,509$ -$ -$ -$ -$ 1,225,058$ 12,017,567$
Taxes based on sales and use 8,976,357 - - - - - 8,976,357
Franchise tax 1,232,615 - - - - - 1,232,615
Other taxes 1,819,618 - - - - - 1,819,618
Licenses and permits 754,420 175,389 238,790 1,741 - 467,362 1,637,702
Intergovernmental revenues:
22,045 - - - - - 22,045
Grants 155,648 - - - - 851,139 1,006,787
Other governmental revenues 535,247 - 24,335 - - 2,009,471 2,569,053
Charges for services:
Public safety 1,676,188 - - - - - 1,676,188
Development 689,401 - - - - - 689,401
Recreation, parks, pavilion, and zoo 790,255 - - - - - 790,255
Other services 65,619 - - - - - 65,619
Fines and forfeitures 49,312 - - - - - 49,312
Use of money and property 106,561 4,819 10,906 - 638,389 53,110 813,785
Other revenues 1,384,715 - - - - 34,987 1,419,702
Total revenues 29,050,510 180,208 274,031 1,741 638,389 4,641,127 34,786,006
Motor vehicle in lieu
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For the Fiscal Year Ended June 30, 2021
General
Fund
In Lieu Low /
Moderate
Income Housing
Fund
Circulation
System Fees
Fund
Fire Aerial
Vehicle Impact
Fees Fund
2010 Bond Debt
Service Fund
Other
NonMajor
Governmental
Funds Totals
Expenditures:
Current:
General government 3,323,696$ -$ -$ -$ -$ 10,299$ 3,333,995$
Public safety 13,669,630 - - - - 96,798 13,766,428
Community development 2,299,859 45,400 - - 5,275 163,961 2,514,495
1,996,596 - - - - - 1,996,596
Parks and open space 708,729 - - - - 34,903 743,632
Public works 1,293,007 - - - - 1,173,091 2,466,098
Capital outlay 3,747,912 - 139,779 - - 2,121,752 6,009,443
Debt service:
Principal - - - - 260,000 - 260,000
Interest - - - - 712,288 - 712,288
Total expenditures 27,039,429 45,400 139,779 - 977,563 3,600,804 31,802,975
Excess of revenues over (under)
expenditures 2,011,081 134,808 134,252 1,741 (339,174) 1,040,323 2,983,031
Other Financing Sources (Uses):
Transfers in 698,950 - - - - 353,655 1,052,605
Transfers out (255,067) - - - - (797,538) (1,052,605)
Total other financing sources
and uses 443,883 - - - - (443,883) -
Net change in fund balances
prior to extraordinary item 2,454,964 134,808 134,252 1,741 (339,174) 596,440 2,983,031
(1,375,175) - - - - - (1,375,175)
Net change in fund balances 1,079,789 134,808 134,252 1,741 (339,174) 596,440 1,607,856
Fund balances - June 30, 2020 16,256,364 5,739,866 2,715,750 (741,582) 16,113,939 11,217,200 51,301,537
Fund balances - June 30, 2021 17,336,153$ 5,874,674$ 2,850,002$ (739,841)$ 15,774,765$ 11,813,640$ 52,909,393$
Community, recreation and
zoo services
Extraordinary gains/(losses)-
Write-off of Redevelopment
Loans
The notes to the basic financial statements are an integral part of this statement.
21
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2021
Total net change in fund balance - governmental funds 1,607,856$
Capital outlays are reported in governmental funds as expenditures. However, in the statement of activities, the cost of
capital assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which
additions to capital assets of $4,881,912 is greater than depreciation expense $(1,741,954) in the period.3,139,958
The sale or deletion of capital assets is not recorded in the governmental financial statements. In the statement of activities,
however, the gain or loss from the sale or deletion is recorded as an appropriate program expense.(596,074)
In governmental funds, repayments of long-term debt are reported as expenditures. In the government-wide statements,
repayments of long-term debt are reported as reductions of liabilities.260,000
In governmental funds, the issuance premiums associated with long-term debt are reported as revenue in the fiscal year debt is
issued. In the government-wide statements, the issuance premiums are recorded as liabilities and are amortized over
the life of the related debt.2,982
In governmental funds, interest on long-term debt is recognized in the period that it becomes due. In the government-wide
statement of activities, it is recognized in the period that it is incurred. Unmatured interest owing at the end of the period,
less matured interest paid during the period but owing from the prior period was:(2,405)
In governmental funds, reimbursement from the Successor Agency related to interest on the 2010 long-term debt is recognized in
the period that it becomes due. In the government-wide statement of activities, it is recognized in the period that it is earned. 2,405
In the statement of activities, compensated absences are measured by the amounts earned during the fiscal year. In
governmental funds, however, expenditures for these items are measured by the amount of financial resources used
(essentially the amounts paid). This fiscal year, leave amounts used exceeded the amounts earned by:193,210
In governmental funds, pension costs are recognized when employer contributions are made. In the Statement of Activities,
pension costs are recognized on the accrual basis. This year, the difference between accrual-basis pension costs and
and actual employer contributions was:(1,369,160)
In the statement of activities, changes to some claims and judgment liabilities do not require the use of current financial resources and
therefore are not reported as expenditures in governmental funds. 187,580
The notes to the basic financial statements are an integral part of this statement.
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ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES (continued)
For the Fiscal Year Ended June 30, 2021
In the statement of activities, the long-term liability for Other Post Employment Benefits is recognized. The increase in the
long-term liability does not require the use of current financial resources and is not reported in governmental funds.(7,817)$
Internal service funds are used by management to charge the costs of various City activities to individual governmental and
enterprise funds. The change in the unrestricted net position of the internal service funds is included in the
Governmental Activities in the Statement of Activities. This amount is the net of the change in net position ($1,047,031)
less the capital contributions from other governmental funds ($1,414,762).(367,731)
Certain revenues in governmental funds are unavailable because they cannot be used to meet current financial obligations.
In the Statement of Activites, revenues are recognized when earned.(247,412)
Changes in net position - governmental activities 2,803,392$
The notes to the basic financial statements are an integral part of this statement.
23
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 83 of 215
CITY OF ATASCADERO
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
June 30, 2021
Wastewater Fund Transit Fund Totals
ASSETS
Current Assets:
Cash and investments 12,621,761$ -$ 12,621,761$ 9,974,057$
Receivables:
Federal distributions due - 194,528 194,528 -
Due from County of San Luis Obispo 63,150 45 63,195 -
Accrued interest 32,129 (148) 31,981 23,716
Other receivables 38,918 132 39,050 -
Prepaid expenses - 2,375 2,375 13,699
Total current assets 12,755,958 196,932 12,952,890 10,011,472
Capital Assets:
Non-depreciable:
Land 547,738 - 547,738 -
Construction in progress 1,791,495 - 1,791,495 1,570,114
Depreciable:
Vehicles and equipment 878,530 353,719 1,232,249 13,036,415
Structures and improvements 27,933,419 1,472,436 29,405,855 51,351,597
Accumulated depreciation (17,632,414) (851,704) (18,484,118) (20,281,180)
Net capital assets 13,518,768 974,451 14,493,219 45,676,946
Total assets 26,274,726 1,171,383 27,446,109 55,688,418
DEFERRED OUTFLOWS
Deferred outflows related to pensions 132,151 8,581 140,732 174,505
Total deferred outflows 132,151 8,581 140,732 174,505
Internal Service
Funds
Enterprise Funds
The notes to the basic financial statements are an integral part of this statement.
24
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
PROPRIETARY FUNDS
STATEMENT OF NET POSITION (continued)
June 30, 2021
Wastewater Fund Transit Fund Totals
LIABILITIES
Current Liabilities:
Accounts payable 785,633$ 22,805$ 808,438$ 107,581$
Accrued salaries and benefits 20,397 1,265 21,662 24,209
Unearned revenue - 257,590 257,590 700
Due to other funds - 7,841 7,841 -
Other payables 22,603 1,926 24,529 -
Noncurrent Liabilities:
Noncurrent liabilities 829,074 55,411 884,485 1,103,042
Total liabilities 1,657,707 346,838 2,004,545 1,235,532
DEFERRED INFLOWS
Deferred inflows related to pensions 34,881 2,524 37,405 43,961
Total deferred inflows 34,881 2,524 37,405 43,961
NET POSITION
Net investment in capital assets 13,518,768 974,451 14,493,219 45,676,946
Unrestricted 11,195,521 (143,849) 11,051,672 8,906,484
Total net position 24,714,289$ 830,602$ 25,544,891$ 54,583,430$
Enterprise Funds
Internal Service
Funds
The notes to the basic financial statements are an integral part of this statement.
25
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
For the Fiscal Year Ended June 30, 2021
Wastewater Fund Transit Fund Totals
Operating Revenues:
Service fees 2,879,841$ 15,145$ 2,894,986$ 1,820,100$
Installation, extension, and connection fees 307,448 - 307,448 -
Total operating revenues 3,187,289 15,145 3,202,434 1,820,100
Operating Expenses:
Salaries and benefits 693,972 44,044 738,016 840,965
Office expense 2,518 486 3,004 441
Advertising 194 - 194 -
Computer maintenance and replacement 33,385 23,720 57,105 3,370
Insurance 31,365 6,314 37,679 68,679
Occupancy and rental costs 11,222 2,270 13,492 43,190
Utilities 321,924 - 321,924 90,338
Communications 9,907 1,336 11,243 71,538
Operating supplies 108,919 116 109,035 43,459
Vehicle and equipment operating costs 102,153 27,937 130,090 11,471
Contract services 157,132 118,124 275,256 147,604
Professional development 6,853 60 6,913 3,273
Recruitment - 324 324 -
Franchise fees 55,800 - 55,800 -
Administrative charges 357,080 164,060 521,140 73,850
Special projects:
Shelving/Storage 771 - 771 -
Manhole rehabilitation projects 35,351 - 35,351 -
Wastewater fee study 12,141 - 12,141 -
Sewer System Management Plan Audit 3,530 - 3,530 -
Proposition 218 majority protest-rate increase 86 - 86 -
Monitors - - - 1,409
Wireless networks - - - 1,102
Internal Service
Funds
Enterprise Funds
The notes to the basic financial statements are an integral part of this statement.
26
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION (continued)
For the Fiscal Year Ended June 30, 2021
Wastewater Fund Transit Fund Totals
Operating Expenses (continued):
Depreciation 698,429$ 116,611$ 815,040$ 1,950,037$
Total operating expenses 2,642,732 505,402 3,148,134 3,350,726
Operating income (loss)544,557 (490,257) 54,300 (1,530,626)
Non-Operating Revenues (Expenses):
CARES Act funding - Operations - 373,645 373,645 -
Interest income 24,608 (1,687) 22,921 29,425
Bus advertising sales - 1,500 1,500 -
Gain / (loss) on sale of capital assets - 9,525 9,525 5,940
Total non-operating revenues 24,608 382,983 407,591 35,365
Change in net position prior to capital
contributions 569,165 (107,274) 461,891 (1,495,261)
Capital Contributions:
Cash contributions from other funds - - - 1,127,530
Capital contributions from other funds - - - 1,414,762
Total capital contributions - - - 2,542,292
Change in net position 569,165 (107,274) 461,891 1,047,031
Total net position, June 30, 2020 24,145,124 937,876 25,083,000 53,536,399
Total net position, June 30, 2021 24,714,289$ 830,602$ 25,544,891$ 54,583,430$
Enterprise Funds
Internal Service
Funds
The notes to the basic financial statements are an integral part of this statement.
27
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 87 of 215
CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2021
Wastewater Fund Transit Fund Totals
Cash Flows From Operating Activities:
Receipts from customers 3,182,649$ 16,540$ 3,199,189$ -$
Internal activity - payments from other funds - - - 1,820,100
Payments to suppliers of goods and services (698,128) (330,120) (1,028,248) (477,835)
Payments for employee services (654,818) (42,350) (697,168) (798,670)
Net cash provided (used) by operating
activities 1,829,703 (355,930) 1,473,773 543,595
- 581,530 581,530 -
- 1,500 1,500 -
- (234,127) (234,127) -
Net cash provided by non-capital
related financing activities - 348,903 348,903 -
Acquisition of capital assets (1,460,179) - (1,460,179) (647,312)
Cash contributions for capital purchases - - - 1,127,530
Proceeds from sale of capital assets - 9,525 9,525 5,940
Net cash provided (used) by capital and
related financing activities (1,460,179) 9,525 (1,450,654) 486,158
Internal Service
Funds
Enterprise Funds
Cash Flows From Non-Capital Financing
Activities:
Cash Flows From Capital and Related Financing
Activities:
Loans / repayments to other funds
Receipts from intergovernmental agencies
Receipts from bus advertising sales
The notes to the basic financial statements are an integral part of this statement.
28
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF CASH FLOWS (continued)
For the Fiscal Year Ended June 30, 2021
Wastewater Fund Transit Fund Totals
Cash Flows From Investing Activities:
Interest income 24,323$ (2,498)$ 21,825$ 28,987$
Net cash provided (used) by investing
activities 24,323 (2,498) 21,825 28,987
Net increase in cash and cash
equivalents 393,847 - 393,847 1,058,740
Cash and cash equivalents - June 30, 2020 12,227,914 - 12,227,914 8,915,317
Cash and cash equivalents - June 30, 2021 12,621,761$ -$ 12,621,761$ 9,974,057$
Operating income (loss)544,557$ (490,257)$ 54,300$ (1,530,626)$
Depreciation expense 698,429 116,611 815,040 1,950,037
Receivables, net (4,640) 1,395 (3,245) -
Prepaid expenses 1,890 - 1,890 16,633
Accounts payable 550,313 14,627 564,940 66,723
Accrued salaries and benefits (2,425) (10) (2,435) (813)
Deferred outflows (9,230) (408) (9,638) (12,557)
Deferred inflows (13,968) (617) (14,585) (19,006)
Net pension liability 61,782 2,729 64,511 84,061
Compensated absences 2,995 - 2,995 (10,857)
Net cash provided (used) by operating activities 1,829,703$ (355,930)$ 1,473,773$ 543,595$
Change in assets, deferred outflows,
liabilities, and deferred inflows:
Internal Service
Funds
Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Enterprise Funds
The notes to the basic financial statements are an integral part of this statement.
29
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 89 of 215
CITY OF ATASCADERO
PRIVATE PURPOSE TRUST FUNDS
STATEMENT OF FIDUCIARY NET POSITION
June 30, 2021
Successor Agency to the
Community
Redevelopment Agency
of Atascadero
Housing Successor
Agency to the Community
Redevelopment Agency
of Atascadero Totals
ASSETS
Cash and investments $ 1,626,972 $ - 1,626,972$
Restricted cash and investments:
873,535 - 873,535
Receivables:
Accrued interest 3,814 - 3,814
Other receivables 350 - 350
Notes receivable - 200,000 200,000
Due from Successor Agency - 1,335,322 1,335,322
Total assets 2,504,671 1,535,322 4,039,993
LIABILITIES
Accounts payable 2,670 - 2,670
Unearned revenue 474,391 - 474,391
Interest payable 311,581 - 311,581
Due to Successor Agency Housing Fund 1,335,322 - 1,335,322
Premium on bonds payable 22,371 - 22,371
2004 Bonds Payable 8,435,000 - 8,435,000
14,370,000 - 14,370,000
Total liabilities 24,951,335 - 24,951,335
NET POSITION
Held in trust for taxing agencies (22,446,664)$ 1,535,322$ (20,911,342)$
Successor Agency to the Atascadero Community
Redevelopment Agency
Cash with fiscal agent
2010 Bond Reimbursement Agreement Payable
to City of Atascadero
The notes to the basic financial statements are an integral part of this statement.
30
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 90 of 215
CITY OF ATASCADERO
PRIVATE PURPOSE TRUST FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
For the Fiscal Year Ended June 30, 2021
Successor Agency to the
Community
Redevelopment Agency
of Atascadero
Housing Successor
Agency to the Community
Redevelopment Agency
of Atascadero Totals
ADDITIONS
Contributions:
RPTTF Distributions 1,819,716$ -$ 1,819,716$
Investment earnings:
Interest (9,824) - (9,824)
Total additions 1,809,892 - 1,809,892
DEDUCTIONS
Payment on outstanding services contracts 2,420 - 2,420
Administrative costs 47,020 - 47,020
2004 Bond Interest Expense 412,842 - 412,842
2010 Bond Reimbursement Interest Expense 717,563 - 717,563
Total deductions 1,179,845 - 1,179,845
Extraordinary Item
1,375,175 - 1,375,175
Change in net position 2,005,222 - 2,005,222
Net position - June 30, 2020 (24,451,886) 1,535,322 (22,916,564)
Net position - June 30, 2021 (22,446,664)$ 1,535,322$ (20,911,342)$
Elimination of Loans Payable to City
of Atascadero
The notes to the basic financial statements are an integral part of this statement.
31
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 91 of 215
NOTES TO THE BASIC FINANCIAL STATEMENTS
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 92 of 215
CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2021
32
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The accompanying basic financial statements present the financial activity of the City, which is the primary government . The reporting entity is the City of
Atascadero. There are no component units included in this report which meet the reporting entity definition criteria of GASB Statement No. 14, The Financial
Reporting Entity, as amended by GASB Statement No. 39, GASB Statement No. 61, and GASB Statement No. 80.
B. Basis of Presentation
The City’s basic financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. The
Governmental Accounting Standards Board is the acknowledged standard-setting body for establishing accounting and financial reporting standards followed
by governmental entities in the United States of America.
The accompanying financial statements are presented on the basis set forth in Governmental Accounting Standards Board Stateme nts No. 34, Basic
Financial Statements—Management’s Discussion and Analysis—for State and Local Governments; No. 36, Recipient Reporting for Certain Non-Exchange
Revenues, an Amendment of GASB Statement No. 33; No. 37, Basic Financial Statements—and Management’s Discussion and Analysis—for State and
Local Government – Omnibus; and No. 38, Certain Financial Statement Note Disclosures.
These statements require that the financial statements described below be presented.
Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report inf ormation on the primary government
and its component unit. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally
are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and
charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct
expenses are those that are clearly identifiable with a specific function or segment . Program revenues include 1) charges to customers or applicants who
purchase, use or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contrib utions that are restricted
to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues
are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and private purpose trust funds. Major individual governmental funds
and m ajor individual enterprise funds are reported as separate columns in the fund financial statements.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2021
33
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
C. Major Funds
GASB Statement No. 34 defines major funds and requires that the City’s major governmental funds are identified and presented separately in the fund
financial statements. All other funds, called nonmajor funds, are combined and reported in a single column, regardless of their fund -type.
Major funds are defined as funds that have either assets, liabilities, revenues, or expenditures/expenses equal to ten percent of their fund -type total. The
General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.
The City reported the following major governmental funds in the accompanying financial statements:
General Fund
This fund accounts for all financial resources except those to be accounted for in another fund. It is the general operating fund of the City.
In Lieu Low/Moderate Income Housing Fund
This fund accounts for fees that are paid by developers in lieu of building inclusionary (affordable) housing. These fees are expended on programs that
provide and/or promote affordable housing within the City.
Circulation System Fees Fund
This fund accounts for fees that are paid by developers to fund the creation of more lane miles or more efficient lane miles with w hich to accommodate the
additional trips created by new development. These fees are expended for the construction of new/increased/improved roadway and bridge facilities.
Fire Aerial Vehicle Impact Fees Fund
This fund accounts for impact fees imposed on commercial and multi-family residential developments for the purpose of contributing toward the purchase of
the Aerial Fire Truck (Ladder Truck). The City purchased this truck in fiscal year 2007-2008 using future revenues.
2010 Bond Debt Service Fund
This fund accounts for the debt service payments for the Lease Revenue Bonds that were issued on September 1, 2010.
The City reported the following major proprietary funds:
Wastewater Fund
This fund accounts for the activities associated with the City’s sewer plant operation and maintenance.
Transit Fund
This fund accounts for the activities associated with the operation and maintenance of transportation services, such as and including the Dial-a-Ride Transit
System.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2021
34
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
D. Internal Service Funds
The Internal Service Funds are used to account for services rendered on a cost-reimbursement basis within the City. The City maintains three internal
service funds: the Technology Fund, the Vehicle and Equipment Replacement Fund, and the Building Maintenance and Replacement Fund. The Internal
Service Funds are presented in total on the Proprietary Funds financial statements. They are included in the governmental activities in the government-wide
financial statements since they represent internal governmental activities.
E. Private Purpose Trust Funds
Private Purpose Trust Funds are used to account for monies held on behalf of others in a fiduciary capacity. The City uses p rivate purpose trust funds to
account for the Successor Agency of the Former Redevelopment Agency which was dissolved on January 31, 2012, pursuant to state law. All resources of
the funds are used to support specified activities.
F. Basis of Accounting
The government-wide, proprietary fund financial statements, and the private purpose trust fund financial statements are reported using the economic
resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities
are incurred, regardless of when the related cash flows take place.
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of acc ounting. Under this method,
revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues
are collected within sixty days after fiscal year end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on
long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent that they have matured. Capital
asset acquisitions are reported as expenditures in governmental funds. Proceeds of long-term debt and acquisitions under capital leases are reported as
other financing sources.
Proprietary funds distinguish operating revenues from nonoperating revenues. Operating revenues generally result from providi ng services in connection
with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Wastewater Fund and the Transit Fund are charges to
customers for services. The Wastewater Fund also recognizes as operating revenue the installation, extension and connections fees intended to recover
the cost of connecting new customers to the system. All revenues not meeting these definitions are reported as non-operating revenues, including non-
exchange transactions such as local transportation funds and federal Section 5307 revenues.
Non-exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange , include property taxes,
grants, entitlements, and donations. On an accrual basis, revenues from property taxes are recognized in the fiscal year for which the taxes are levied.
Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 95 of 215
CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2021
35
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
F. Basis of Accounting (continued)
Other revenues susceptible to accrual include other taxes, intergovernmental revenues, interest, and charges for services.
Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund certain
programs with a combination of cost-reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net assets
may be available to finance program expenditures/expenses. The City’s policy is to first apply restricted grant resources to such programs, followed by
general revenues if necessary.
G. Compensated Absences
In compliance with Governmental Accounting Standards Board Statement No. 16, the City has established a liability for accrued vacation, other leave and
certain sick leave in relevant funds. For governmental funds, the current liability appears in the respective funds. All vacation, sick, and other leave paid is
accrued when incurred in the government-wide and proprietary funds financial statements. This liability is set up for the current employees at the current
rates of pay. If vacation and certain other leave are not used by the employee during the term of employment, compensation is payable to the employee at
the time of retirement or termination. Such compensation is calculated at the employee’s prevailing rate at the time of retirement or termination. Each fiscal
year, an adjustment to the liability is made based on pay rate changes and adjustments for the current portion. The General Fund is primarily responsible
for the repayment of the governmental portion of compensated absences.
H. Property Taxes
California Constitution Article XIII A limits the combined property tax rate to one percent of a property’s assessed valuation. Additional taxes may be imposed
with voter approval. Assessed value is calculated at one hundred percent of a property’s fair value, as defined by Article XIII A, and may be increased no
more than two percent per year unless a change in ownership or new construction occurs. The state legislature has determined the method of distributing
the one percent tax levy among the various taxing jurisdictions.
Property tax revenues are recognized in the fiscal year for which taxes have been levied, and collected within sixty days of fiscal year end. Property taxes
are billed and collected as follows:
Secured Unsecured
Valuation/Lien Date(s) January 1 January 1
Levy Date(s) July 1 July 1
Due Date(s) November 1 (50%) August 1
February 1 (50%)
Delinquency Date(s) December 10 (Nov.) August 31
April 10 (Feb.)
The City adopted an alternative method of property tax distribution (the “Teeter Plan”). Under this method, the City receives 100% of its secured property
tax levied in exchange for foregoing any interest and penalties collected on delinquent taxes. The City receives payments as a series of advances made by
the County throughout the fiscal year. The secured property tax levy is recognized as revenue upon receipt , including the final payment, which generally is
received within 60 days after the fiscal year end.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2021
36
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
I. Capital Assets Additions and Retirements
Capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Contribu ted capital assets are valued at their
estimated fair value on the date contributed. The City’s policy is to capitalize all capital assets with costs exceeding a minimum of $2,500, and with useful
lives exceeding one year. In the Technology Fund, the City uses a lower cost threshold to capitalize assets due to the nature of the assets .
With the implementation of GASB Statement No. 34, the City has recorded all its public domain (infrastructure) capital assets , which include roads, bridges,
curbs and gutters, streets and sidewalks, drainage systems, and lighting systems.
The City’s collection of zoo animals is not capitalized. The collection of animals is held for public education purposes, is well cared for, and there is a City
commitment to continue the collection.
The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to depreciation
expense each fiscal year represents that fiscal year’s pro rata share of the cost of capital assets. GASB Statement No. 34 re quires that all capital assets
with limited useful lives be depreciated over their estimated useful lives. Depreciation is provided using the straight-line method which means the cost of the
asset is divided by its expected useful life in years and the result is charged to expense each fiscal year until the asset is fully depreciated. The City has
assigned the useful lives listed below to capital assets.
Structures and Improvements 3-100 years
Equipment 3-25 years
Infrastructure 15-100 years
J. Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of A merica, as prescribed by the
GASB and the American Institute of Certified Public Accountants, requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and
expenditures/expenses during the reporting period. Actual results could differ from those estimates.
K. Cash and Cash Equivalents
For purposes of the statement of cash flows, the City considers all highly liquid investments with a maturity of three months or less when purchased to be
cash equivalents. The Proprietary Funds’ “deposits” in the Citywide cash management pool are, in substance, demand deposits and ar e, therefore,
considered cash equivalents for purposes of the statement of cash flows.
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DATE: 01/25/22
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L. Performance Bonds
The City receives performance bonds from developers to ensure compliance and completion of projects that affect the City’s in frastructure. These
commitments may be in the form of cash, certificates of deposit in the City’s name, letters of credit, or surety bonds. Upon receipt, these deposits are
recorded both as an asset and a liability. For purposes of simplifying the balance sheet, the performance bonds asset account in the am ount of $10,843,125
was netted against the liability account of $10,900,044 in fiscal year 2021. The net balance in the performance bond deposits liability account at June 30,
2021, was $56,919 and is included with other amounts in the “Deposits” liability reported in the basic financial statements.
M. Short-Term Debt
The City has no short-term debt.
N. Long-Term Contracts
The City uses the percentage-of-completion method of accounting for long-term contracts, recognizing the pro rata portion of the contract in the accounting
period covered by the contract.
O. Fund Balance
Categories of Fund Balance
In accordance with Government Accounting Standards Board Statement No. 54, the City classifies fund balances as follows:
Non-spendable- includes fund balance amounts that cannot be spent either because it is not in spendable form or because of legal or contractual
constraints
Restricted- includes fund balance amounts that are constrained for specific purposes which are externally imposed by providers, s uch as creditors
or amounts constrained due to constitutional provisions or enabling legislation
Committed- includes amounts that can only be used for specific purposes pursuant to constraints imposed by the City Council
Assigned- includes fund balance amounts that are constrained for specific purposes by the City through formal action of the City Council and does
not lapse at fiscal year end
Unassigned- includes positive fund balance within the General Fund which has not been classified within the above-mentioned categories and
negative fund balances in other governmental funds
Non-Spendable Fund Balance
The non-spendable fund balance of $103,620 is comprised of amounts reported in non-spendable form and/or not in cash form such as prepaid items and
deposits.
Restricted Fund Balance
The restricted fund balance of $36,864,632 is comprised of $783,106 for economic development to offset the impact of the impending closure of Pacific Gas
and Electric’s Diablo Canyon Power Plant, $5,874,674 for affordable housing, $15,774,765 restricted for debt service, and $14,432,087 restricted for other
Capital Project Funds and Special Revenue Funds.
ITEM NUMBER: C-1
DATE: 01/25/22
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NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
O. Fund Balance (continued)
Assigned Fund Balance
The assigned for road projects fund balance of $230,825 is held in the Capital Projects Fund for road rehabilitation projects. These funds remain from the
City Council’s action to move funds annually in fiscal years 2001/2002 through 2007/2 008 for these projects, and associated interest earnings.
Use of Fund Balance Order
The City budgets and expends funds for each project or expense based on specific identified funding sources that are available now and in the future. This
means that, at times, the City may use unrestricted funds first for a particular project, leaving the eligible restricted funds available for a spe cific future project;
however, it is the City’s general policy to use restricted amounts first when both restricted and unr estricted amounts are available. Similarly, the City would
typically first use committed, then assigned and lastly unassigned amounts of unrestricted fund balance when expenditures are made.
Minimum Fund Balance Policy
The City adopted a formal fund balance policy stating that as part of the biennial budget process, fund balance shall be evaluated to determine the prudent
level of reserves based on eleven key measurements. The policy further states that except in the case of natural or fiscal e mergencies, the City’s general
fund balance shall not fall below 20% of General Fund expenditures. The General Fund reserve met this criterion for fiscal year 2020-2021.
Major Special Revenue and Capital Projects Funds
The purpose for each major fund may be found in Note 1(C); however, each major special revenue and capital projects fund and its revenue source is listed
below:
Major Special Revenue and Debt Service Funds Revenue Source
In Lieu Low/Moderate Income Housing Fund New Developments
Circulation System Fees Fund Development Impact Fees
Fire Aerial Vehicle Impact Fees Fund Development Impact Fees
2010 Bond Debt Service Fund Successor Agency Tax Increment
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DATE: 01/25/22
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NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
O. Fund Balance (continued)
Detailed Schedule of Fund Balances
A detailed schedule of fund balances is provided below:
General
Fund
In Lieu
Low/Moderate
Income
Housing Fund
Circulation
System
Fees Fund
Fire Aerial
Vehicle Impact
Fees Fund
2010 Bond
Debt Service
Fund Totals
FUND BALANCES:
Nonspendable
102,890$ -$ -$ -$ -$ 730$ 103,620$
Restricted
Public Safety - - - - - 1,803,205 1,803,205
Streets, Roads, and Drainage - - 2,850,002 - - 6,646,536 9,496,538
Parks, Open Space, and Recreation - - - - - 2,193,088 2,193,088
783,106 - - - - 939,256 1,722,362
Affordable Housing - 5,874,674 - - - - 5,874,674
Debt Service - - - - 15,774,765 - 15,774,765
Assigned
Roads Projects - - - - - 230,825 230,825
Unassigned 16,450,157 - - (739,841) - - 15,710,316
Total Fund Balances 17,336,153$ 5,874,674$ 2,850,002$ (739,841)$ 15,774,765$ 11,813,640$ 52,909,393$
Other
NonMajor
Governmental
Funds
Disclosure of Fund Balances Reported on Balance Sheet
June 30, 2021
Community Development and
Blight Elimination
Deposits, prepaid items, and
inventory
ITEM NUMBER: C-1
DATE: 01/25/22
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NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
P. New GASB Pronouncements
GASB Statements listed below will be implemented in future financial statements:
Statement No. 87 "Leases"The provisions of this statement are effective for fiscal years beginning after June 15, 2021.
Statement No. 89
"Accounting for Interest Cost Incurred before the End of a
Construction Period" The provisions of this statement are effective for fiscal years beginning after December 15, 2020.
Statement No. 91 "Conduit Debt Obligations"The provisions of this statement are effective for fiscal years beginning after December 15, 2021.
Statement No. 92 "Omnibus 2020"The provisions of this statement are effective for fiscal years beginning after June 15, 2021.
Statement No. 93 "Replacement of Interbank Offered Rates"
The provision of this statement except for paragraphs 11b, 13, and 14 are effective for fiscal years
beginning after June 15, 2020. Paragraph 11b is effective for fiscal years beginning after December
31, 2021. Paragraphs years beginning after December 31, 2021. Paragraphs 13 and 14 are effective
for fiscal years beginning after June 15, 2021.
Statement No. 94
"Public-Private and Public-Public Partnerships and
Availability Payment Arrangements"The provisions of this statement are effective for fiscal years beginning after June 15, 2022.
Statement No. 96
"Subscription-Based Information Technology
Arrangements"The provisions of this statement are effective for fiscal years beginning after June 15, 2022.
Statement No. 97
"Certain Component Unit Criteria, and Accounting and
Financial Reporting for Internal Revenue Code Section 457
Deferred Compensation Plans - an amendment of GASB
Statements No. 14 and No. 84, and a supersession of
GASB Statement No. 32"The provisions of this statement are effective for fiscal years beginning December 15, 2019.
Q. Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position , and GASB
Statement No. 65, Items Previously Reported as Assets and Liabilities, the City recognizes deferred outflows and inflows of resources.
In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred ou tflows of resources. A deferred outflow of
resources is defined as a consumption of net position by the government that is applicable to a future reporting period. The City has one item which qualifies
for reporting in this category; refer to Note 9 for a detailed listing of the deferred outflows of resources the City has recognized.
In addition to liabilities, the Statement of Net Position will sometimes report a separate section for deferred inflows of re sources. A deferred inflow of
resources is defined as an acquisition of net position by the City that is applicable to a future re porting period. The City has one item which qualifies for
reporting in this category; refer to Note 9 for a detailed list of the deferred inflows of revenues the City recognized.
ITEM NUMBER: C-1
DATE: 01/25/22
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NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
R. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions and pensio n expense, information about
the fiduciary net position of the City of Atascadero’s California Employees’ Retirement Syst em (CalPERS) Plan (Plan) and additions to/deductions from the
Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit p ayments (including
refunds of employee contributions) are recogn ized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Budgetary Information
Biennial budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for all governmental funds.
After adoption of the final budget, transfers of appropriations within a general fund department, or within other funds, can be made by the City Manager or
her appointee. Budget modifications between funds, and increases or decreases to a fund’s overall budget, must be approved by the City Council. Numerous
properly authorized amendments were made during the fiscal year.
Budgetary control is enhanced by integrating the budget into the general ledger accounts. Encumbrance accounting is employed (e.g., purchase orders) to
avoid expenditures over budget. Encumbrances outstanding at fiscal year-end are automatically re-budgeted in the following fiscal year.
B. Deficit Fund Balance
A deficit fund balance in the following fund exists due to large purchases incurred prior to the receipt of the long-term reimbursing revenues:
Deficit Fund
Balance
Major Governmental Fund
Fire Aerial Vehicle Impact Fees Fund (739,841)$
C. Excess of Expenditures over Appropriations
Excess
Expenditures
Major Governmental Fund
2010 Bond Debt Service Fund (2,673)$
Expenditures exceeded projections in the above fund due to costs for insurance coverage per the bond covenants.
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NOTE 3 – CASH AND INVESTMENTS
Cash balances from all funds are combined and invested to the extent possible, pursuant to the Investment Policy and Guidelines approved by the City Council, as
well as State Government Code. The earnings from these investments are allocated monthly to each fund, based on an average of monthly opening and closing
balances of cash and investments. Investments are stated at fair value.
Cash and investments at June 30, 2021, consisted of the following:
Pooled Cash and Investments:
Cash in bank and on hand 186,661$
Investments 33,265,773
Broker Money Market Account 48,686
Local Agency Investment Fund (LAIF)22,502,234
Total Pooled Cash and Investments 56,003,354
Funds with Fiscal Agents:
United States Treasury Money Fund 2,278,300
Total Funds with Fiscal Agents 2,278,300
Total Cash and Investments 58,281,654$
Cash and investments are reflected in the accompanying financial statements as follows:
Governmental
Activities
Business-
Type
Activities
Private-Purpose
Trust Funds Total
Cash and investments 41,669,148$ 12,621,761$ 1,626,972$ 55,917,881$
Cash and investments held by fiscal agents 1,404,765 - 873,535 2,278,300
Restricted certificates of deposit 85,473 - - 85,473
Total Cash and Investments 43,159,386$ 12,621,761$ 2,500,507$ 58,281,654$
ITEM NUMBER: C-1
DATE: 01/25/22
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NOTE 3 – CASH AND INVESTMENTS (continued)
A. Deposits with Financial Institutions
For custodial credit risk associated with deposits, the City follows the California Government Code, which requires California financial institutions to secure
the City’s deposits by pledging government securities as collateral. The fair value of the pledged securities must equal 110% of the City’s deposits. California
law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes equal to 150% of the City’s deposits.
At fiscal year end, the City’s bank account balance was $248,959. The balance was insured by federal depository insurance. Certificates of Deposit totaling
$14,055,974 are fully insured.
B. State Investment Pool
The fair value of the City’s position in the State LAIF pool is the same as the value of the pool shares. The State LAIF pool credit quality is unrated.
LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State Treasurer’s
Office audits the fund annually. Separate financial statements for LAIF can be obtained by writing Local Agency Investment Fund, Post Office Box 942809,
Sacramento, CA 94209-0001.
C. Authorized Investments
The City’s Investment Policy lists the following as authorized investments:
Local Agency Investment Fund (LAIF)
U.S. Government Obligations
California and California Local Agency Municipal Obligations
Other State Municipal Obligations
Supranational Securities
Bankers’ Acceptances
Commercial Paper
Certificates of Deposit and Passbook Savings Accounts
Money Market Funds
D. Marking Investments to Fair Value (GASB Statement No. 31)
In fiscal year 1997/98, the City adopted Governmental Accounting Standards Board Statement No. 31, which requires that the City’s investments be carried
at fair value instead of cost. Under GASB Statement No. 31, the City must adjust the carrying value of its investments to reflect their fair value at each fiscal
year end, and it must include the effects of these adjustments in income for that fiscal year.
GASB Statement No. 31 applies to all City investments, even if held to maturity and redeemed at full face value. Since the City’s policy is to hold all
investments to maturity, the fair value adjustments required by GASB Statement No. 31 result in accounting gains or losses (called “recognized” gains or
losses) which do not reflect actual sales of the investments (called “realized” gains or losses). Thus, recognized gains or losses on an investment purchased
at par will now reflect changes in its value at each succeeding fiscal year end, but these recognized gains or losses will net to zero if the investment is held
to maturity. By following the requirements of GASB Statement No. 31, the City is reporting the amount of resources which would actually have been available
if it had been required to liquidate all of its investments at any fiscal year end.
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DATE: 01/25/22
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NOTE 3 – CASH AND INVESTMENTS (continued)
E. Governmental Accounting Standards Board (GASB) Statement No. 72, Fair Value Measurements and Application, provides the framework for measuring
fair value. The framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques use d to measure fair value with Level 1 given the
highest priority and Level 3 the lowest priority. The three levels of the fair value hierarchy are as follows:
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the organization has the abi lity to access at the
measurement date.
Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2
inputs include the following:
1. Quoted prices for similar assets or liabilities in active markets.
2. Quoted prices for identical or similar assets or liabilities in markets that are not active.
3. Inputs other than quoted prices that are observable for the asset or liability (for example, interest rates and yield curves observable at commonly
quoted intervals, volatilities, prepayment speeds, loss severities, credit risks, and default ra tes).
4. Inputs that are derived principally from or corroborated by observable market data by correlation or other means (market -corroborated inputs).
Level 3 inputs are unobservable inputs for the asset or liability.
Fair value of assets measured on a recurring basis at June 30, 2021, are as follows:
June 30, 2021 Fair Value
Quoted Prices in
Active Markets for
Identical Assets
(Level1)
Significant Other
Observable Inputs
(Level 2)
Uncategorized
(Level 3)
U. S. Government Obligations 13,443,543$ -$ 13,443,543$ -$
Supranational Securities 3,632,030 - 3,632,030 -
Municipal Securities 2,134,226 - 2,134,226 -
Certificates of Deposit 14,055,974 - 14,055,974 -
Broker Money Market Account 48,686 - 48,686 -
United States Treasury Money Fund 2,278,300 - 2,278,300 -
35,592,759 -$ 35,592,759$ -$
Investments measured at amortized cost
Local Agency Investment Fund (LAIF)22,502,234
Total investments 58,094,993$
Fair values for investments are determined by using a matrix pricing technique. Matrix pricing is used to value securities ba sed on the security’s relationship to
benchmark quoted prices. Uncategorized investments do not fall under the fair value hierarchy as there is no active market for the inve stments.
ITEM NUMBER: C-1
DATE: 01/25/22
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NOTE 3 – CASH AND INVESTMENTS (continued)
F. Investments
Investments for the City are summarized below:
Investments Fair Value
Percent of
Portfolio
U.S. Government Obligations 13,443,543$ 24%
Supranational Securities 3,632,030 7%
Municipal Securities 2,134,226 4%
Certificates of Deposit 14,055,974 25%
Broker Money Market 48,686 0%
Local Agency Investment Fund (LAIF)22,502,234 40%
Total Investments Managed by City 55,816,693$ 100%
Investments Held by Fiscal Agents
United States Treasury Money Fund 2,278,300$ 100%
Total Investments Held by Fiscal Agents 2,278,300$ 100%
Fair Value On Demand
Within One
Month
One Month
to One Year
One to Five
Years
Investments
U.S. Government Obligations 13,443,543$ -$ -$ 3,035,575$ 10,407,968$
Supranational Securities 3,632,030 - - - 3,632,030
Municipal Securities 2,134,226 - - - 2,134,226
Certificates of Deposit 14,055,974 - - 2,378,320 11,677,654 *
Broker Money Market 48,686 - 48,686 - -
Local Agency Investment Fund (LAIF)22,502,234 22,502,234 - - -
Investments Held by Fiscal Agents 2,278,300 2,278,300 **- - -
Total Investments Managed by City 58,094,993$ 24,780,534$ 48,686$ 5,413,895$ 27,851,878$
Percentage of Portfolio 100%43%0%9%48%
* $85,473 in certificates of deposit with a local bank, serving as collateral for the Local Road Improvement Loan Program, approved
by Council on June 14, 2005.
** Held by fiscal agents for the 2010 Lease Revenue Bonds and the 2004 Tax Allocation Bonds
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NOTE 3 – CASH AND INVESTMENTS (continued)
F. Investments (continued)
Interest Rate Risk. This is the risk that the market value of securities in the portfolio will fall, due to changes in general interest rates. In accordance with its
Investment Policy, the City mitigates interest rate risk by:
• Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoi ding the need
to sell securities on the open market prior to maturity.
• Investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pool.
Credit Risk. This is the risk of loss due to the failure of the security issuer or back er. The City mitigates credit risk by:
• Limiting investments to the safest types of securities.
• Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisers with which the City will do business.
• Diversifying the investment portfolio so that potential losses on individual securities will be minimized.
State law limits investments in commercial paper and corporate bonds to the top two ratings issued by Nationally Recognized Statistical Rating Organizations
(NRSROs). It is the City’s policy to limit its investments in these investment types to the top rating issued by NRSROs. Th e City does not hold any
commercial paper or corporate bonds. U. S. Government Obligations held by the City are rated AAA, the top rating issued by NRSROs. The City’s investment
in the State LAIF pool is unrated, as are the investments in Certificates of Deposit.
Fair Value AAA Not Rated
Investments
U. S. Government Obligations 13,443,543$ 13,443,543$ -$
Supranational Securities 3,632,030 3,632,030 -
Municipal Securities 2,134,226 - 2,134,226
Certificates of Deposit 14,055,974 - 14,055,974
Broker Money Market 48,686 - 48,686
Local Agency Investment Fund (LAIF)22,502,234 - 22,502,234
Investments Held by Fiscal Agents 2,278,300 - 2,278,300
Total Investments Managed by City 58,094,993$ 17,075,573$ 41,019,420$
Rating as of June 30, 2021
Custodial Credit Risk. Custodial credit risk is the risk that in the event of failure of the counterparty, the government will not be able to recover the value of
its investments or collateral securities that are in the possession of an outside party. The City’s investments in government securities are held in trust by
Union Bank and are exposed to custodial credit risk because these investments are uninsured and collateralized with securities held by the Union Bank’s
trust department or agency, but not in the City’s name. The amounts held under this custodial arrangement are not limited by the City’s Investment Policy.
ITEM NUMBER: C-1
DATE: 01/25/22
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NOTE 3 – CASH AND INVESTMENTS (continued)
F. Investments (continued)
Concentration Credit Risk. The City’s Investment Policy provides guidelines (by type of investment vehicle that limits either the dollar amount, the percent of
the portfolio or the maturity term) for diversifying the investment portfolio so that potential losses on individual securiti es will be minimized. The City’s
Investment Policy outlines the following criteria related to portfolio diversification:
• No more than thirty percent (30%) of the City’s portfolio shall be invested in California and California local agency municipal obligations, and
other state municipal obligations.
• Up to forty percent (40%) of the City’s portfolio may be invested in bankers’ acceptances that are defined as bills of exchange or time drafts,
drawn on and accepted by a commercial bank, which are eligible for purchase by the Federal Reserve System, although no more t han thirty
percent (30%) of the portfolio may be invested in bankers’ acceptances with any one commercial bank. Additionally, the maturity periods
cannot exceed 180 days.
• A maximum of twenty-five percent (25%) of the City’s portfolio may be invested in highest tier (e.g., A-1, P-1, F-1 or D-1 or higher) commercial
paper as rated by Moody’s or Standard and Poor’s rating service. Issuing corporations must be organized and operating in the United States,
have $500 million total assets, and have at least an “A” rating (by Mood y’s or Standard and Poor’s) on debt other than commercial paper.
The maturity period cannot exceed 270 days . Purchases of eligible commercial paper may not exceed 10% of the outstanding paper of an
issuing corporation.
• A maximum of thirty percent (30%) of the City’s portfolio may be deposited in certificates of deposit or passbook savings account s. The
minimum requirements for certificate of deposit investments shall be:
o Investments and accrued interest shall never exceed the FDIC insurance limit in any on e institution.
o Qualified institutions must have a minimum equity ratio of 6% and a minimum capitalization of $10,000,000.
• Shares of beneficial interest issued by diversified management companies that are money market funds registered with the Secur ities and
Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. Sec 80a-l et seq.) shall not exceed twenty percent (20%) of
the agency's surplus money that may be invested pursuant to the City’s Investment Policy.
• Up to thirty percent (30%) of the City’s portfolio may be invested in United States dollar denominated senior unsecured unsubordinated
obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance
Corporation, or Inter-American Development Bank, with a maximum remaining maturity of five years or less, and eligible for purchase and
sale within the United States. Investments under this paragraph shall be rated in a rating category of “AA” or its equivalent or better by a
nationally recognized statistical rating organization. No more than 10% of the City’s portfolio shall be invested in obligati ons of any one bank.
G. Funds with Fiscal Agents
The City had $1,404,765 in cash and investments as of June 30, 2021, held by fiscal agents pledged for the payment or security of the 2010 Lease Revenue
Bonds. There was an additional $873,535 held by fiscal agents for the 2004 Redevelopment Agency Tax Allocation Bonds in the Successor Agency to the
Community Redevelopment Agenc y of Atascadero Private Purpose Trust Fund. The California Government Code provides that these monies, in the absence
of specific statutory provisions governing the issuance of bonds, certificates, or leases, may be invested in accordance with the ordinance, resolutions, or
indentures specifying the types of investments its fiscal agents may make.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 4 – ADVANCES RECEIVABLE – SUCCESSOR AGENCY
Receivable Fund Payable Fund Amount
2010 Bond Debt Service Fund Successor Agency General Fund 14,370,000$
Total 14,370,000$
Advances receivable of $14,370,000 consists of a reimbursement agreement with the City for bond debt service. In September of 2010, the City issued bonds on
behalf of the former Redevelopment Agency and entered into a reimbursement agreement at that time whereby the City advanced the former Agency the proceeds
of the bond and the former Agency was required to make annual payments to the City in the amount of the debt service on the b onds. With the dissolution of
redevelopment, this is now a debt of the Successor Agency and the Successor A gency will continue to make the required payments. See Note 15D – Successor
Agency Trust for Assets of Former Redevelopment Agency, Bond Reimbursement Agreement Payable, for additional information. This arrangement meets the
criteria of ABX1 26, Section 34171(d)(G)(2):
• Written agreement entered into:
o At the time of issuance, but no later than December 31, 2010, of indebtedness obligations
o Solely for the purpose of securing or repaying those indebtedness obligations
• Section 34171(e) defines “indebtedness obligation”: bonds, notes, certificates of participation, or other evidence of indebtedness, issued or deliver ed by the
redevelopment agency, or by a joint exercise of powers authority created by the redevelopment agency, to third -party investors or bondholders to finance or
refinance redevelopment projects undertaken by the redevelopment agency in compliance with the Community Redevelopment Law.
NOTE 5 – NOTES RECEIVABLE
Notes Receivable in the amount of $4,557,430 is outstanding in the In Lieu Low/Moderate Income Housing Fund. Developments meeting certain criteria must either
pay an In-Lieu fee into the fund or provide “affordably” priced homes for sale to income qualified buyers. These homes are sold by developers at prices below fair
market value and the City records notes receivable against the titles in the amounts equal to the difference between the reduced sales prices and the fair market
values. The loans are either paid back on a pro-rata share of equity at the time the homes sell, or are forgiven after a period of 30 years of ownership by the same
homeowner. The Notes Receivable amount includes loans for 22 homes in the Very Low Income category and 1 0 homes in the Low/Moderate Income category.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 6 – CAPITAL ASSETS
A. Capital Assets Additions and Retirements
Capital assets activity in the Governmental Activities for the fiscal year ended June 30, 2021, was as follows:
Balance
June 30, 2020 Additions Deletions
Transfers
Between
Assets
Balance
June 30, 2021
Governmental Activities
Non-Depreciable Capital Assets
Land 41,586,578$ 1,519$ -$ -$ 41,588,097$
Construction in progress 8,213,095 5,075,512 - (7,738,884) 5,549,723
Total non-depreciable capital assets 49,799,673 5,077,031 - (7,738,884) 47,137,820
Depreciable Capital Assets
Vehicles and equipment 12,620,842 452,193 (58,628) 112,724 13,127,131
Structures and improvements 54,291,867 - - 837,257 55,129,124
Infrastructure 69,668,498 - (2,447,896) 6,788,903 74,009,505
Total depreciable capital assets 136,581,207 452,193 (2,506,524) 7,738,884 142,265,760
Less Accumulated Depreciation (50,461,053) (3,691,990) 1,910,450 - (52,242,593)
Net depreciable capital assets 86,120,154 (3,239,797) (596,074) 7,738,884 90,023,167
Net governmental capital assets 135,919,827$ 1,837,234$ (596,074)$ -$ 137,160,987$
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 6 – CAPITAL ASSETS (continued)
A. Capital Assets Additions and Retirements (continued)
Capital assets activity in the Business-Type Activities for the fiscal year ended June 30, 2021, was as follows:
Balance
June 30, 2020 Additions Deletions
Balance
June 30, 2021
Business-Type Activities
Non-Depreciable Capital Assets
Land 547,738$ -$ -$ 547,738$
Construction in progress 368,097 1,423,398 - 1,791,495
Total non-depreciable capital assets 915,835 1,423,398 - 2,339,233
Depreciable Capital Assets
Vehicles and equipment 1,319,645 36,781 (124,177) 1,232,249
Structures and improvements 29,405,855 - - 29,405,855
Total depreciable capital assets 30,725,500 36,781 (124,177) 30,638,104
Less Accumulated Depreciation (17,793,255) (815,040) 124,177 (18,484,118)
Net depreciable capital assets 12,932,245 (778,259) - 12,153,986
Net business-type capital assets 13,848,080$ 645,139$ -$ 14,493,219$
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 6 – CAPITAL ASSETS (continued)
B. Depreciation Allocations
Depreciation expense was charged to functions and programs based on their usage of the related assets. The amounts allocated to each function or program
were as follows:
Governmental Activities:
General government 347,956$
Public safety 693,646
Community development 226,059
Community, recreation & zoo services 369,082
Parks & open space 262,719
Public works 1,792,528
Total Depreciation Expense- Governmental Activities 3,691,990$
Sewer 698,429$
Transit 116,611
Total Depreciation Expense- Business-Type Activities 815,040$
Business-Type Activities:
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 7 – INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS
A. Interfund Receivables and Payables
Due to/due from other funds consist of short-term interfund loans made for the purposes of cash flows. They are expected to be repaid by the borrowing
fund within one year. The composition of due to/due from balances at June 30, 2021, is as follows:
Receivable Fund Payable Fund Amount
General Fund Nonmajor Governmental Funds 206,779$
General Fund Transit Fund 7,841
Nonmajor Governmental Funds Fire Aerial Vehicle Impact Fees Fund 739,841
Total 954,461$
B. Interfund Transfers
Interfund transfers were made as follows:
Actual Amount Description
$ 250,000 Transfer from the General Fund to the Technology Fund for equipment replacement for Chamber technology upgrades
645,010 Transfer from the General Fund to the Vehicle and Equipment Replacement Fund for equipment replacement
47,000 Transfer from the General Fund to the Vehicle and Equipment Replacement Fund for backhoe tractor
158,120 Transfer from the General Fund to the Vehicle and Equipment Replacement Fund for reserve fund deficit
27,400 Transfer from the General Fund to the Technology Fund for equipment replacement for laserfiche licenses
698,950 Transfer from the Community Facilities District Fund to the General Fund for fire, police and park services
251,817 Transfer from the General Fund to the Gas Tax Fund for the cost of Streets Department operations
98,588 Transfer from the Gas Tax Fund to the Local Transportation Fund for the El Camino Real South Rehabilitation Project
1,850 Transfer from the General Fund to the Las Lomas Landscape & Lighting Fund for open space maintenance
1,400 Transfer from the General Fund to the De Anza Landscape & Lighting Fund for open space maintenance
2,180,135$
Interfund Transfers
June 30, 2021
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 8 – LONG-TERM LIABILITIES
A. Compensated Absences
City employees accumulate earned but unused vacation and certain other leave pay benefits which can be converted to cash at termination of employment.
In the statement of activities, the expenditure is allocated to each function based on usage. The vested benefits payable in accordance with various collective
bargaining agreements at June 30, 2021, total $1,511,206 for governmental activities and $35,285 for business-type activities.
B. 2010 Lease Revenue Bonds
On September 1, 2010, the City of Atascadero issued $16,010,000 in Lease Revenue Bonds for the former Community Redevelopment Agency of
Atascadero. The bonds were issued by the City in order to achieve an overall lower interest rate on the bonds . The bond proceeds were transferred to the
former Redevelopment Agency for use on the Historic City Hall Project and other redevelopment blight elimination projects. These bonds mature between
fiscal years 2015 and 2041, at interest rates ranging from 3.0% to 5.0%. The Successor Agency makes payments, from tax increment revenues, to the City
in amounts equal to the annual debt service payments on the bonds. The bonds will then be repaid by the City using these revenues.
The following is a summary of principal and interest payments to be made in future fiscal years:
Fiscal Year Ending
June 30,Principal Interest
2022 $ 270,000 $ 702,012
2023 275,000 689,737
2024 295,000 676,963
2025 305,000 664,581
2026 315,000 651,800
2027-2031 1,830,000 3,007,750
2032-2036 3,180,000 2,469,500
2037-2041 7,900,000 1,026,250
$ 14,370,000 $ 9,888,593
2010 Lease Revenue
Bonds
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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54
NOTE 8 – LONG-TERM LIABILITIES (continued)
C. Changes in Long-Term Liabilities
Long-term liability activity for the fiscal year ended June 30, 2021, was as follows:
Balance
June 30, 2020 Additions Payments
Balance
June 30, 2021
Due Within
One Year
Governmental Activities:
Bonds Payable:
14,630,000$ -$ (260,000)$ 14,370,000$ 270,000$
Compensated Absences 1,715,273 990,690 (1,194,757) 1,511,206 -
Premium on 2010 Lease Revenue Bonds 60,440 - (2,982) 57,458 2,982
139,672 5,867 (193,447) (47,908) -
Net Pension Liability 27,652,620 5,387,716 (3,263,475) 29,776,861 -
Other Post Employment Benefits Liability 215,480 14,543 (6,726) 223,297 -
Total Governmental Activities 44,413,485$ 6,398,816$ (4,921,387)$ $ 45,890,914 272,982$
Business-type Activities:
Compensated Absences 32,290$ 39,139$ (36,194)$ 35,235$ -$
Net Pension Liability 784,689 167,572 (103,061) 849,200 -
Total Business-type Activity $ 816,979 206,711$ $ (139,255) $ 884,435 -$
2010 Lease Revenue Bonds
Workers' Compensation estimated claims
liability in excess of deposits
NOTE 9 – EMPLOYEE RETIREMENT BENEFITS
A. Public Employees’ Retirement System
Summary of Significant Accounting Policies-Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions and pension expense, information about
the fiduciary net position of the City of Atascadero’s California Public Employees’ Retirement System (CalPERS) Plan (Plan) and additions to/deductions
from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments
(including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair
value.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 9 – EMPLOYEE RETIREMENT BENEFITS (continued)
A. Public Employees’ Retirement System (continued)
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension
Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of individual rate plans (benefit tiers) within
a safety risk pool (police and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the safety
and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual
employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City of Atascadero sponsors six rate plans (three
miscellaneous and three safety.) Benefit provisions under the Plan are established by State statu te and City of Atascadero resolution. CalPERS issues
publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions, and membership information that can
be found on the CalPERS website at www.calpers.ca.gov.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public
employees and beneficiaries. Benefits are based on years of credited services, equal to a fixed percentage of their highest annual salary formula as
determined by the benefit program they participate in. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits.
All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the
1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as spec ified by the Public
Employees’ Retirement Law.
The rate plan provisions and benefits in effect at June 30, 2021, are summarized as follows:
Tier 1 Tier 2 Tier 3
Hire date
Prior to
July 1, 2012
On or after
July 1, 2012
On or after
January 1, 2013
Benefit formula 2.5% @ 55 2.0% @ 55 2.0% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50-55 50-63 52-67
Monthly benefits, as a % of eligible compensation 2.0% to 2.5%1.426% to 2.418%1.0% to 2.5%
Required employee contribution rates 8.00%7.00%6.50%
Required employer contribution rates 13.15%11.20%7.87%
Miscellaneous Plan
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 9 – EMPLOYEE RETIREMENT BENEFITS (continued)
A. Public Employees’ Retirement System (continued)
Benefits Provided (continued)
Tier 1 Tier 2 Tier 3
Hire date
Prior to
July 1, 2012
On or after
July 1, 2012
On or after
January 1, 2013
Benefit formula 3.0% @ 50 3.0% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50 50-55 50-57
Monthly benefits, as a % of eligible compensation 3.0%2.4% to 3.0%2.0% to 2.7%
Required employee contribution rates 9.00%9.00%12.00%
Required employer contribution rates 23.67%20.59%13.04%
Safety Plan
Contributions- Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all pub lic employers be
determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan
is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the
costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute
the difference between the actuarially determined rate and the contribution rate of the employees.
The City’s contributions to the Plan for the fiscal year ended June 30, 2021, were $3,742,162.
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the
rates above and as a dollar amount for contributions toward the unfunded liability and side fund. The dollar amount was paid at the beginning of the fiscal
year. The City of Atascadero’s required contribution for the unfunded liability and side f und was $2,279,885 in fiscal year 2021.
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $30,626,061.
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured
as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June
30, 2019, rolled forward to June 30, 2020, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of
the City’s long-term share of contributions to the pension plan relative to other projected contributions of all participating employers, actuarially determined.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 9 – EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
The City’s proportionate share of the net pension liability for the Plan as of measurement dates June 30, 20 20, and 2019, was as follows:
June 30, 2021 June 30, 2020
Measurement Date 6/30/2020 6/30/2019
Percentage of Plan (PERF C) Net Pension Liability 0.28148%0.27752%0.00396%
Change:
Increase/
(Decrease)
Percentage share of Plan
Proportionate Percentage Share of Net Pension Liability
For the fiscal year ended June 30, 2021, the City recognized pension expense of $5,204,109. At June 30, 2021, the City reported deferred outflows of
resources and deferred inflows of resources related to pensions from the following sources:
Deferred
Outflows
of Resources
Deferred
Inflows
of Resources
Differences between expected and actual experience 2,037,231$ -$
Changes of assumptions - (151,363)
Net differences between projected and actual earnings on plan
investments 769,123 -
Change in employer's proportion 390,945 (40,444)
Differences between the employer's contributions and the
employer's proportionate share of contributions - (484,629)
Pension contributions subsequent to measurement date 3,742,162 -
Total 6,939,461$ (676,436)$
All Plans
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 9 – EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
$3,742,162 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the
net pension liability in the fiscal year ended June 30, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources
related to pensions will be recognized as pension expense as follows:
Year Ended
June 30,
Deferred Outflows /
(Inflows) of
Resources
2022 452,375$
2023 974,591
2024 716,787
2025 377,110
Actuarial Assumptions – For the measurement period ended June 30, 2020, the total pension liabilities were determined by rolling forward the June 30, 2019,
total pension liability. The June 30, 2020, total pension liabilities were based on the following actuarial methods and assumptions:
Valuation Date
Measurement Date
Actuarial Assumptions:
Discount Rate
Inflation
Salary Increases
Post Retirement Benefit Increase
Mortality
Plan
June 30, 2019
June 30, 2020
7.15%
2.50%
Varies by Entry Age
and Service
Contract COLA up to 2.5% until Purchasing
Power Protection Allowance Floor on
Purchasing Power Applies
Derived using CalPERS' Membership Data for
all Funds. The mortality rates include 15 years
of projected on-going mortality improvements
using 90% of Scale MP 2016 published by the
Society of Actuaries.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 9 – EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Actuarial Assumptions (continued)
The mortality table used was developed based on CalPERS’ specific data. This table includes 15 years of mortality improvements using Society of Actuaries
Scale 90% of scale MP 2016. For more detail on this table, please refer to the December 2017 experience study report (based on CalPERS demographic
data from 1997 to 2015) that can be found on the CalPERS website.
Discount Rate
The discount rate used to measure the total pension liability for PERF C was 7.15%. The projection of cash flows used to determine the discount rate
assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at
statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projec ted to be available to make all
projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods
of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of
return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the
expected pension fund cash flows. Using historical and forecasted information for all the funds’ asset classes, expected compound (geometric) returns were
calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both
short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single
equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns.
The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 9 – EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
The following table reflects long-term expected real rate of return by asset class. The rates of return were calculated using the capital market assumptions
applied to determine the discount rate and asset allocation.
Asset Class
Assumed Asset
Allocation 1
Real Return
Years 1-10 2
Real Return
Years 11+ 3
Global equity 50.0%4.80%5.98%
Fixed income 28.0%1.00%2.62%
Inflation assets 0.0%0.77%1.81%
Private equity 8.0%6.30%7.23%
Real assets 13.0%3.75%4.93%
Liquidity 1.0%0.00%-0.92%
Total 100.0%
(1) In the CalPERS ACFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in
both Global Equity Securities and Global Debt Securities.
(2) An expected inflation of 2.00% used for this period.
(3) An expected inflation of 2.92% used for this period.
Sensitivity of Proportionate Share of Net Pension Liability to Changes in the Discount Rate
The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what
the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage
point higher than the current rate:
6.15%
(1% Decrease)
7.15%
(Current Rate)
8.15%
(1% Increase)
Measurement Date
Fiscal Year End
Net Pension Liability 45,310,054$ 30,626,061$ 18,539,720$
Discount Rate
6/30/2020
6/30/2021
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 9 – EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net positions is available in separately issued CalPERS financial reports.
C. Payable to the Pension Plan
The City paid 100% of the required actuarially determined contributions for the fiscal year ending June 30, 2021, and therefore recorded no payables to the
pension plan for the same period.
D. Defined Contribution Plan
The City offers a defined contribution plan, Nationwide Retirement Solutions, for those employees that are excluded from CalPERS membership due to part-
time or elected status. The plan is approved as a FICA substitute. Members contribute 5% and the City contributes 2.5%. Total employee contributions for
the year were $7,360, and total contributions from the City were $3,680. Nationwide Retirement Solutions is the public employee plan subsidiary of
Nationwide Financial Services, Inc. (NYSE: NFS).
NOTE 10 – OTHER POST EMPLOYMENT BENEFITS
Plan Description
In addition to the CalPERS pension benefits described above, the City provides post -retirement health benefits for Executive Management (City Council,
City Manager, Deputy City Managers, and Department Heads). The City agreed to reimburse the retiree for retiree and/or retiree’s dependent health
(medical/dental/vision) insurance premiums, disability insurance, long-term health care or life insurance premiums up to a maximum of $200 per month. The
benefit is available upon retirement from CalPERS or other similar retirement program after age 50, and the employee must hav e served for eight years with
the City. The benefit extends between the date of retirement and age 65. Currently, there are five people that received benefits in fiscal year 2020/2021,
and thirteen other people that may become eligible for benefits under this program. No assets are accumulated in a trust that meets the criteria in paragraph
4 of GASB Statement 75.
Contributions
The City accounts for this benefit on a pay-as-you-go basis. Post employment expenditures are made from the General Fund, which is maintained on the
modified accrual basis of accounting. No funds are set aside to pay for benefits and administrat ive costs. These expenditures are paid as they come due.
In fiscal year ended June 30, 2021, the City’s total contributions were $6,726.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 10 – OTHER POST EMPLOYMENT BENEFITS (continued)
Employees Covered
As of June 30, 2021, the following current and former employees were covered by the benefit under the plan.
Active members 13
Inactive members 3
Beneficiaries 5
Total 21
Total OPEB Liability
The City has elected to calculate the OPEB liability and related information using the alternative measurement method permitted by GASB Statement 75 for
employers in plans with fewer than one hundred total plan members. The City’s OPEB liability was measured as of June 30, 2021, and the total OPEB used
to calculate the OPEB liability was from the City’s valuation as of June 30, 2021.
Changes in the OPEB Liability
Total OPEB
Liability
Balance at June 30, 2020 (valuation date June 30, 2020)215,480$
Changes recognized for the measurement period:
Service cost 8,079
Interest 6,464
Benefit payments (6,726)
Net changes 7,817
Balance at June 30, 2021 (valuation date June 30, 2021)223,297$
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 10 – OTHER POST EMPLOYMENT BENEFITS (continued)
Sensitivity of the OPEB Liability to Changes in the Discount Rate
The following presents the OPEB liability, as well as what the OPEB liability would be if it were calculated using a discount rate that is 1-percentage point
lower (2.00%) or 1-percentage point higher (4.00%) than the current discount rate.
1% Decrease Current 1% Increase
2.00%3.00%4.00%
OPEB Liability 224,376$ 223,297$ 222,368$
Discount Rate
Sensitivity of the OPEB Liability to Changes in the Healthcare Cost Trend Rate
The following presents the OPEB liability, as well as what the OPEB liability would be if it were calculated using a healthca re cost trend rate that is 1-
percentage point lower (2.00%) or 1-percentage point higher (4.00%) than the current Healthcare Trend Rate of 3.0%.
1% Decrease Current 1% Increase
2.00%3.00%4.00%
OPEB Liability 222,368$ 223,297$ 224,376$
Healthcare Trend Rate 3%
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the emp loyer and the plan members)
and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan
members at that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in
actuarial accrued liabilities and the actuarial value assets, consistent with the long-term perspective of the calculations.
The following simplifying assumptions were made:
Retirement age for active employees – Based on the historical average retirement age for the covered group, public safety acti ve plan members
were assumed to retire at age 50, or at the first subsequent year in which the member would qualify for benefits and other ac tive plan members
were assumed to retire at age 55, or at the first subsequent year in which the member would qualify for benefits.
Mortality – All active and inactive plan members were expected to live through age 65 (the age that benefits terminate).
Turnover – All active members were expected to remain employed until the assumed retirement/age.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 10 – OTHER POST EMPLOYMENT BENEFITS (continued)
Actuarial Methods and Assumptions (continued)
Discount Rate – Based on the historical and expected returns of the City’s short-term investment portfolio, a discount rate of 3.0 percent was used.
In addition, a simplified version of the projected unit credit and level cost method was used. The remaining amortization p eriod at June 30, 2021,
was twenty-three years.
NOTE 11 – REVENUE LIMITATIONS IMPOSED BY CALIFORNIA PROPOSITION 218
Proposition 218, which was approved by voters in November 1996, regulates the City’s ability to impose, increase and extend taxes, assessments , and fees.
Any new, increase, or extended taxes, assessments, and fees subject to the provisions of Proposition 218, require voter appro val before they can be
implemented. Additionally, Proposition 218 provides that these taxes, assessments, and fees are subject to the voter initiative process and may be rescinded
in the future years by the voters.
NOTE 12 – RISK MANAGEMENT
A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement
The City of Atascadero is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 123 California public
entities and is organized under a joint powers’ agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange
and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance
for property and other lines of coverage . The California JPIA began covering claims of its members in 1978. Each member government has an elected
official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.
B. Primary Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for
coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding
requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims
history, relative to other members of the risk-sharing pool.
Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated rel ative to the payroll of other
members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within
the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of th e pool’s total
incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated
as a percentage of the pool’s total incurred costs within the second layer. (4) Incu rred costs from $500,000 to $50 million, are distributed based on the
outcome of cost allocation within the first and second loss layers.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 12 – RISK MANAGEMENT (continued)
B. Primary Self-Insurance Programs of the Authority (continued)
Primary Liability Program (continued)
The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losse s also have $50 million per
occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information
concerning the coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/.
Primary Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated
relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the
weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a
percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each
occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits
are distributed based on the outcome of cost allocation within the first and second loss layers.
For 2020-21 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation
Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies,
and Employer’s Liability losses from $5 million to $10 million are pooled among members.
C. Purchased Insurance
Pollution Legal Liability Insurance
The City of Atascadero participates in the pollution legal liability insurance program which is available thr ough the Authority. The policy covers sudden and
gradual pollution of scheduled property, streets, and storm drains owned by the City of Atascadero. Coverage is on a claims-made basis. There is a
$250,000 deductible. The Authority has an aggregate limit of $20 million.
Property Insurance
The City of Atascadero participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance
companies. City of Atascadero property is currently insu red according to a schedule of covered property submitted by the City of Atascadero to the
Authority. City of Atascadero property currently has all-risk property insurance protection in the amount of $88,590,546. There is a $10,000 deductible per
occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.
Crime Insurance
The City of Atascadero purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through
the Authority.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 12 – RISK MANAGEMENT (continued)
C. Purchased Insurance (continued)
Special Event Tenant User Liability Insurance
The City of Atascadero further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability
insurance for certain activities on agency property. The insurance premium is paid by the tenant user and is paid to the City of Atascadero according to a
schedule. The City of Atascadero then pays for the insurance. The insurance is facilitated by the Authority.
D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceed ed pooled or insured
coverage. There were also no significant reductions in pooled or insured liability coverage in fiscal year 2020-21.
E. Unemployment
The City is fully self-insured for unemployment claims.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 12 – RISK MANAGEMENT (continued)
F. Self Insurance
The City retains the risk for losses incurred prior to joining the Authority. Several member agencies of the now dissolved Central Coast Cities Self -Insurance
Fund continue to participate in a non-risk sharing arrangement for claims management and the purchase of excess insurance f or claims prior to joining the
Authority. Losses are debited and investment income is credited to specific member accounts. The City has not incurred an y losses in excess of insurance
coverage.
Workers'
Compensation
Interest earnings and other income 72$
Claims expense 5,867
Estimated liability for reported claims and settlement
expenses 112,717
Assets on deposit 160,625
Assets in excess of (less than) liabilities 47,908$
Workers'
Compensation
Deposits (unpaid claims liability) June 30, 2019 (132,302)$
Claim payments and related expenditures (59,402)
Decrease in estimated claims liability June 30, 2020 51,627
Deposits and interest earnings 405
Deposits (unpaid claims liability) June 30, 2020 (139,672)
Claim payments and related expenditures (5,867)
Decrease in estimated claims liability June 30, 2021 36,375
Deposits and interest earnings 157,072
Deposits (unpaid claims liability) June 30, 2021 47,908$
Self-insurance activity as of and for the year ended June 30, 2021, is summarized as follows:
Changes in the balances of claim liabilities during the past two fiscal years are as follows:
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 13 – CONTINGENCIES AND COMMITMENTS
The City had received state and federal funds for specific purposes that are subject to review and audit by the grantor agenc ies. Although such audits could generate
expenditure disallowances under terms of the grants, it is believed that any required reimbursements will not be material.
According to the City Attorney, there are two potentially significant issues pending.
Andrew Sunderland V. City of Atascadero, San Luis Obispo Superior Court Case No. 21 CVP-0074
On March 24, 2021, Andrew J. Sutherland, Trustee of the Andrew J. Sutherland Trust dated April 26, 2016 (“Sutherland”) filed a Petition for Writ of Mandate
and Complaint for Procedural and Substantive Taking of Property (“Petition”) which includes the following allegations. Sunderland owns property located at
6020 Conejo Road in the City of Atascadero and the property has a billboard which was erected in 1953 pursuant to a permit issued by the State of California
(“Original Billboard”). On January 22, 2017, a large windstorm blew down the Original Billboard and Outfront Media erected a new billboard by March 7, 2017
(“Outfront Billboard”). Outfront removed its billboard following a demand for removal by the City. In August 2019, Sunderland constructed a new billboard
(“Reconstructed Original Billboard”). The Petition alleges that the Original Billboard became vested as a lawful use by virtue of the 1953 State permit and
Business and Professions Code Section 5412. The Petition prays for a writ of mandate directing the City to accept the application from Sunderland to permit
the Reconstructed Billboard and an award of damages of no less than $600,000 for the taking of the billboard. The City has filed an Answer to the Petition
denying the material allegations of the Petition. The City’s Municipal Code does not permit off site signs, including billboards, and the City has not issued a
permit for either the Outfront Billboard or the so called Reconstructed Original Billboard.
In addition to the pleadings described above, there has been writte n discovery conducted in this case. On December 9, 2021, there was a mediation of the
case but there was no resolution to the issue. There is a Case Management Conference set for March 28, 2022. At that time, the Court may set this case for
trial. An evaluation of the likelihood of an unfavorable outcome and the amount or range of potential loss is premature at this time due to a number of factors
including the scope of the pleadings as may be determined by pre-trial motions and the completion of additional written discovery and depositions of lay and
expert witnesses.
Scott Newton V. City of Atascadero, San Luis Obispo Superior Court Case No. 21 CVP -0168
On June 25, 2021, Scott Newton (“Newton”) filed a Petition for Writ of Mandate; Complaint for Damages (“Petition”) against the City of Atascadero and City
Council Members Heather Newsom and Susan Funk. The Petition challenges the City’s action in not approving a proposed self-storage project and the City’s
not processing a proposed General Plan Amendment for housing. The Petition also alleges violation of Substantive Due Process and Equal Protection (42
USC 1983). The Petition prays for a preliminary injury, writ of mandate and for “monetary damages according to proof”. The City sent a letter to the attorney
for Scott Newton citing a number of defects in the Petition and then Newton agreed to file a First Amended Petition and Complaint which was filed on or
about September 20, 2021 (“FAC”). The FAC only names the City as a defendant. The FAC include the sam e basis allegations and the same Prayer. The
City sent another letter to the attorney for Newton stating that the FAC did not cure the defects. However, Newton did not file another amended Petition so
the City has filed a Demurrer and Motion to Strike as r esponsive pleadings to the FAC which is set for hearing on January 18, 2022, in San Luis Obispo
Superior Court.
In addition to the pleadings described above, there has been discovery conducted to date. An evaluation of the likelihood of an unfavorable outcome and
the amount or range of potential loss is premature at this time due to a number of factors including the scope of the pleadings as may be determined by pre-
trial motions including the City’s Demurrer and Motion to Strike and the completion of written discovery and depositions of lay and expert witnesses.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 13 – CONTINGENCIES AND COMMITMENTS (continued)
Construction and other significant commitments as of June 30, 2021, including encumbrances outstanding at fiscal year-end, are as follows:
100 General Fund 3,073,029$
201 Community Facilities District Fund 2,206
202 Apple Valley Street & Storm Drain Assessment District Fund 1,625
203 Apple Valley Landscape & Lighting Assessment District Fund 2,103
204 Las Lomas Street & Storm Drain Assessment District Fund 1,625
205 Las Lomas Landscape & Lighting Assessment District Fund 2,103
206 De Anza Street & Storm Drain Assessment District Fund 1,625
207 De Anza Landscape & Lighting Assessment District Fund 2,103
240 CDBG 52,118
265 Local Transportation Fund 1,459,446
281 Circulation System Fees Fund 313,446
287 Parkland Facilities Fees Fund 176,643
527 Wastewater Fund 4,121,058
680 Vehicle and Equipment Replacement Fund 7,813
690 Technology Fund 61,725
Total 9,278,668$
Capital Commitments
Fiscal Year 2020/2021
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 14 – NET POSITION
GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources and liabilities added to the deferred inflows of
resources be reported as net position. Net position is classified as either net investment in capital assets, restricted, or unrestricted.
Net position that is net investment in capital assets consist of capital assets, net of accumulated depreciation, and reduced by the outstanding principal of related
debt. Restricted net position is the portion of net position that has external constraints placed on it by creditors, granto rs, contributors, laws, or regulations of other
governments, or through constitutional provisions or enabling legislatio n. Unrestricted net position consists of net position that does not meet the definition of net
investment in capital assets or restricted net position.
Net Position
Net Position is the excess of all the City’s assets over all its liabilities, regardless o f fund. Net Position is divided into three captions under GASB Statement No. 34.
These captions apply only to Net Position, which is determined only at the government-wide level, and are described below:
Net Investment in Capital Assets describes the portion of Net Position which is represented by the current net book value of the City’s capital assets, less the
outstanding balance of any debt issued to finance these assets.
Restricted describes the portion of Net Position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations,
laws, or other restrictions which the City cannot unilaterally alter. These principally include fees received for use on economic development, capital projects, debt
service requirements, and redevelopment funds restricted to low and moderate income purposes. Restricted Net Position includes $36,864,632 restricted by enabling
legislation.
Unrestricted describes the portion of Net Position which is not restricted as to use.
NOTE 15 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1x 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the
State of California. This action impacted the reporting entity of the City of Atascadero , which had previously reported a redevelopment agency within the reporting
entity of the City as a blended component unit.
The Bill provides that, upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “s uccessor agency”
to hold the assets until they are distributed to other units of state and local government. On January 10, 2012, the City Council elected to become the Successor
Agency for the former redevelopment agency in accordance with the Bill as part of City Resolution Number 2012 -002.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 15 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued)
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter i nto new projects, obligations or
commitments. Subject to the control of the oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution
(including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).
Successor agencies are only allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the
former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and al l assets have been liquidated.
The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between r edevelopment agencies and other public
bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or
encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public b ody designated as the successor agency
by the Bill. Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the C ity are valid enforceable
obligations payable by the successor agency trust under the requirements of the Bill.
In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011), all redevelopment agencies in the State of
California were dissolved and ceased to operate as a legal entity as of February 1, 2012.
The assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private purpose trust fund) in the financial statements of the City.
The transfer of the assets and liabilities of the former redevelopment agency as of February 1, 2012 (effectively the same date as January 31, 2012), from
governmental funds of the City to fiduciary funds , was reported in the governmental funds as an extraordinary loss in the governmental fund financial statements in
fiscal year 2011-2012. The receipt of these assets and liabilities as of January 31, 2012 was reported in the private purpose trust fund as an extraordinary gain in
the fiscal year 2011-2012.
The Successor Agency received a Finding of Completion (FOC) from the State Department of Finance on March 8, 2013. In order to be eligible for the FOC, the
Successor Agency had to meet the following requirements:
• pay the housing fund balance as determined by Due Diligence Review;
• pay the non-housing fund balance as determined by Due Diligence Review; and
• pay the balance of any outstanding pass-through obligations and residual payments.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 15 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued)
A. Notes Receivable
The Housing Successor Agency is holding $200,000 in Notes Receivable as part of the Downtown Stimulus Program. The former Redevelopment Agency
used the Downtown Stimulus Program as a tool to encourage investors to provide affordable housing in the downtown area. Neither the principal nor interest
shall be payable under the Note for the term of 55 years; or until such time as the Program Participant sells or otherwise tr ansfers the site. The Notes will
be forgiven in full after the period of 55 years.
B. Capital Assets
The remainder of the capital assets of the Successor Agency were disposed of during fiscal year 2017 -2018. No capital asset activity was recorded in the
Private Purpose Trust Funds for the fiscal year ended June 30, 2021.
C. Loans Payable Written-Off
The City General Fund loaned three separate advances to the former Redevelopment Agency. The total of these three loans, $1,375,175, was a liability
of the Successor Agency through fiscal year 2019-2020. AB 1484 sets forth the criteria for repayment of these loans:
• California Department of Finance must issue the Successor Agency a Finding of Completion
• Oversight Board must find that the loans were for legitimate redevelopment purposes
• Repayment is subject to certain restrictions, including a reduction of the interest rate to the LAIF rate, restrictions on the timing and amount of
annual repayments, and a requirement that 20% of the repayment amount must be deposited into a restricted housing set-aside fund
• Loan repayments shall not be made prior to the 2013-14 fiscal year.
On September 22, 2015, Governor Brown signed Senate Bill 107, a budget bill including, among other things, a modification to Hea lth and Safety Code
Section 34191.4(b), concerning the manner in which interest on the loans is to be calculated and limitations on annual loan payment amounts:
• All outstanding interest as of the date of dissolution is to be recalculated from the date of origination of the loan as appr oved by the
Redevelopment Agency on a quarterly basis, at a simple interest rate of 3 percent.
• The amount of property tax available to fund loan repayments is one-half of the difference between the Redevelopment Property Tax Trust
Fund (RPTTF) funds available in the current fiscal year and the RPTTF payments to the affected taxing entities in fiscal year 2012-13.
Loan repayment was requested on the Required Obligation Payment Schedule 2019-20. The State Department of Finance denied the request to begin
repayment of the loans. These loans were written-off as uncollectable during the current fiscal year, 2020-2021.
D. Bond Reimbursement Agreement Payable
In September of 2010, the City issued $16,010,000 in bonds on behalf of the Redevelopment Agency in order for the Agency to a chieve an overall lower
debt service cost. At the time of the bond issuance, a reimbursement agreement was entered into whereby the City advanced the Agency the proceeds of
the bond and the Agency is required to make annual payments to the City in the amount of the debt service on the bonds. Annu al principal payments on
the advance are required between fiscal years 201 5 and 2041, at interest rates ranging from 3.0% to 5.0%. See Note 8B – Long Term Debt, 2010 Lease
Revenue Bonds, for additional information.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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NOTE 15 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued)
E. 2004 Redevelopment Agency Tax Allocation Bonds
The former Atascadero Community Redevelopment Agency (Agency) issued $12,490,000 in Tax Allocation bonds for improvements to the downtow n core.
These bonds mature between fiscal years 2011 and 2035, at interest rates ranging from 3.00% to 5.00%. Since the Agency was dissolved effective February
1, 2012, the bonds are now a liability of the Successor Agency. The liability is now reflected on the private purpose trust financial statements of the Successor
Agency and is no longer found on the financial statements of the City and its component unit. The bonds will be repaid with the Successor Agency’s Tax
Allocation Revenues.
The following is a summary of principal and interest payments to be made in future fiscal years:
Fiscal Year Ending
June 30,Principal Interest
2022 $ 435,000 $ 403,930
2023 455,000 383,677
2024 475,000 361,634
2025 500,000 337,869
2026 525,000 312,884
2027-2031 3,030,000 1,143,688
2032-2035 3,015,000 310,625
$ 8,435,000 $ 3,254,307
2004 Redevelopment Agency
Tax Allocation Bonds
NOTE 16 – SUBSEQUENT EVENTS
In early 2021, an outbreak of the novel strain of coronavirus (COVID-19) emerged globally. As a result, there have been mandates from federal, state and
local authorities resulting in an overall decline in economic activity. The ultimate impact of COVID-19 on the City’s financial performance is not reasonably
estimable at this time.
NOTE 17 – EXTRAORDINARY ITEMS
The City General Fund loaned three separate advances to the former Redevelopment Agency. The total of these three loans was $1,375,175. Through the
Dissolution of Redevelopment, new law became effective that challenged the repayment of these loans by the Redevelopment Agency to the City. The City
worked diligently to satisfy the requirements for repayment, but ultimately was unsuccessful. These loans were written -off as uncollectable during the current
fiscal year, 2020-2021, and are listed as an Extraordinary Loss on the financial statements.
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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REQUIRED SUPPLEMENTARY INFORMATION
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SUMMARY
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Secured and unsecured property taxes 10,987,520$ 10,987,520$ 10,792,509$ (195,011)$
Taxes based on sales and use 6,610,020 7,895,020 8,976,357 1,081,337
Franchise tax 1,130,330 1,130,330 1,232,615 102,285
Other taxes 1,961,090 1,991,340 1,819,618 (171,722)
Licenses and permits 640,460 640,460 754,420 113,960
Intergovernmental revenues:
Motor vehicle in-lieu and related payments 15,400 15,400 22,045 6,645
Grants 153,330 224,210 155,648 (68,562)
Other governmental revenues 155,950 403,360 535,247 131,887
Charges for services:
Public safety 443,670 1,118,280 1,676,188 557,908
Development 635,170 635,170 689,401 54,231
Recreation, parks, pavilion, and zoo 866,370 895,400 790,255 (105,145)
Other services 56,310 56,310 65,619 9,309
Fines and forfeitures 80,330 80,330 49,312 (31,018)
Use of money and property 84,690 84,690 106,561 21,871
Other revenues 1,268,040 1,273,110 1,384,715 111,605
Total revenues 25,088,680 27,430,930 29,050,510 1,619,580
Expenditures:
Employee services 17,267,100 17,720,540 16,722,868 997,672
Operating supplies and services 5,909,950 6,120,320 5,592,895 527,425
Special purchases, projects, and community funding 520,320 1,506,020 975,754 530,266
Capital outlay 4,679,290 5,802,050 3,747,912 2,054,138
Total expenditures 28,376,660 31,148,930 27,039,429 4,109,501
Excess of revenues over (under) expenditures (3,287,980) (3,718,000) 2,011,081 5,729,081
Budget Variance with Final
Budget Positive
(Negative)
74
ITEM NUMBER: C-1
DATE: 01/25/22
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GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SUMMARY (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Other Financing Sources (Uses):
Transfers in 698,950$ 698,950$ 698,950$ -$
Transfers out (203,490) (255,070) (255,067) 3
Total other financing sources and uses 495,460 443,880 443,883 3
(2,792,520) (3,274,120) 2,454,964 5,729,084
- - (1,375,175) (1,375,175)
(2,792,520)$ (3,274,120)$ 1,079,789 4,353,909$
Fund balance - June 30, 2020 16,256,364
Fund balance - June 30, 2021 17,336,153$
Extraordinary gains/(losses)- Write-off
of Redevelopment Loans
Net change in fund balance
Budget Variance with Final
Budget Positive
(Negative)
Net changes in fund balance prior to
extraordinary item
75
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Taxes:
Property taxes:
Secured property tax 6,939,730$ 6,939,730$ 6,693,256$ (246,474)$
Property tax in lieu of VLF 3,192,070 3,192,070 3,163,757 (28,313)
Unsecured property taxes 162,350 162,350 275,023 112,673
Supplemental property taxes 180,220 180,220 142,452 (37,768)
518,400 518,400 527,383 8,983
Prior year secured and unsecured (5,000) (5,000) (9,053) (4,053)
Property tax penalties and interest (250) (250) (309) (59)
Taxes based on sales:
Sales and use taxes 4,226,020 4,226,020 4,728,862 502,842
Measure D-20 sales tax - 1,285,000 1,415,443 130,443
Measure F-14 sales tax 2,384,000 2,384,000 2,832,052 448,052
Transient occupancy tax 1,633,840 1,633,840 1,385,896 (247,944)
Franchise taxes:
Cable television franchise fees 245,540 245,540 248,690 3,150
Electricity franchise fees 266,680 266,680 289,817 23,137
Garbage disposal franchise fees 453,820 453,820 521,870 68,050
Landfill franchise fees 14,400 14,400 18,261 3,861
Recycling franchise fees 20,250 20,250 9,804 (10,446)
Gas franchise fees 73,150 73,150 88,373 15,223
Wastewater franchise fees 56,490 56,490 55,800 (690)
Business licenses 175,390 175,390 170,544 (4,846)
Property transfer tax 151,860 151,860 214,195 62,335
Cannabis business tax - 30,250 48,983 18,733
Total Taxes 20,688,960 22,004,210 22,821,099 816,889
Licenses and Permits:
Construction permits 545,870 545,870 638,264 92,394
Grading and drainage permits 40,340 40,340 55,195 14,855
Encroachment permits 43,020 43,020 52,958 9,938
Tree application fees 8,000 8,000 7,318 (682)
Planning Inspections 3,230 3,230 685 (2,545)
Total Licenses and Permits 640,460 640,460 754,420 113,960
Budget Variance with Final
Budget Positive
(Negative)
Redevelopment Agency Dissolution-
residual distribution
76
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 138 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues (continued):
Intergovernmental Revenues:
Motor vehicle in-lieu (VLF)15,400$ 15,400$ 22,045$ 6,645$
Federal CARES Act Funds- COVID-19 - 247,410 247,412 2
Homeowners' tax relief 45,950 45,950 44,678 (1,272)
State mandated costs 5,000 5,000 13,051 8,051
P.O.S.T. reimbursement 25,000 25,000 4,706 (20,294)
Other County reimbursements - - 1,717 1,717
County COVID-19 Vaccine Assistance - - 52,692 52,692
School Resources Officer 80,000 80,000 80,000 -
- - 90,991 90,991
Grants:
SAFER Federal Fire Grant 48,390 48,390 44,696 (3,694)
Assistance to Fire Fighters Grant - 10,880 9,785 (1,095)
Fire Safe Council - 2021 Fuel Management - 12,130 30,116 17,986
Office of Traffic Safety-2021 Traffic Police Grant - 10,770 10,763 (7)
Office of Traffic Safety-2021 DUI Police Grant - 8,230 8,222 (8)
Cal OES 2017 Storms Grants - - (53) (53)
Cal OES Nuclear Power Preparation Grant - 5,500 5,500 -
- 1,850 1,842 (8)
HCD- Housing Element & Inclusionary Policy 104,940 104,940 23,268 (81,672)
HCD- LEAP Mixed Use Develop Standards - 10,060 10,058 (2)
HCD- REAP Jurisdictional -Zoning Grant - 960 959 (1)
HCD- REAP Regional ADU's - 5,620 5,616 (4)
Cal Fire- Joint Apprenticeship Committee - 4,880 4,876 (4)
Total Intergovernmental Revenues 324,680 642,970 712,940 69,970
Budget Variance with Final
Budget Positive
(Negative)
Settlement agreement- SB 1090 Essential
Services Mitigation Funds (PG&E DCPP)
Board of State and Community
Corrections- Police Grant
77
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 139 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues (continued):
Charges for Services:
Public safety:
First response charges 116,680$ 116,680$ 126,660$ 9,980$
Weed abatement services 37,780 37,780 63,026 25,246
Mutual Aid 250,000 924,610 1,442,644 518,034
Police/Fire false alarms 5,000 5,000 2,586 (2,414)
Castlerock Communication Site Lease 3,430 3,430 15,644 12,214
Fingerprints 8,120 8,120 805 (7,315)
Vehicle release fees 18,270 18,270 17,287 (983)
Other public safety services 4,390 4,390 7,536 3,146
Development:
Zoning fees 43,650 43,650 60,940 17,290
Subdivision fees- Planning 32,500 32,500 43,224 10,724
Subdivision fees- Public Works 13,090 13,090 4,521 (8,569)
General and specific plans - - 16,382 16,382
Appeals 1,230 1,230 2,905 1,675
Assessment district formations/annexations - - 21,339 21,339
Planning review 41,960 41,960 46,315 4,355
Building plan check fees 311,920 311,920 300,750 (11,170)
Public Works plan check fees and inspections 128,510 128,510 140,335 11,825
Fire plan check and inspection fees 59,380 59,380 46,040 (13,340)
Record Compilation Service - - 3,197 3,197
Other planning fees 2,930 2,930 3,453 523
Recreation:
Advertising 5,200 5,200 - (5,200)
Adult sports 37,780 37,780 160 (37,620)
Youth sports 59,300 59,300 34,695 (24,605)
Classes 125,000 125,000 13,835 (111,165)
Special events 62,600 62,600 28,581 (34,019)
Teen Center membership 1,960 1,960 715 (1,245)
Budget Variance with Final
Budget Positive
(Negative)
78
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 140 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues (continued):
Charges for Services (continued):
Rentals and concessions:
Pavilion facility rentals 121,870$ 121,870$ 19,990$ (101,880)$
Other Pavilion rents and concessions 6,740 6,740 1 (6,739)
Colony Park Community Center rentals 21,360 21,360 - (21,360)
Park charges 36,090 36,090 9,860 (26,230)
Zoo:
Zoo admissions 236,980 236,980 439,413 202,433
Zoo educational programs 12,810 12,810 20,130 7,320
Zoo gift shop 108,680 137,710 185,028 47,318
Special events- Zoo 30,000 30,000 36,616 6,616
Other Zoo revenues - - 1,231 1,231
Administrative:
Copy and mailing fees 4,890 4,890 10,801 5,911
Document imaging fee 18,400 18,400 20,572 2,172
Business license application fees 33,020 33,020 34,246 1,226
Total Charges for Services 2,001,520 2,705,160 3,221,463 516,303
Fines and Forfeitures:
Motor vehicle fines 50,000 50,000 31,328 (18,672)
Misdemeanor and other minor fines 6,040 6,040 2,140 (3,900)
Parking fines 4,000 4,000 316 (3,684)
Code enforcement and fire fines 11,930 11,930 2,250 (9,680)
Business license penalties 7,960 7,960 10,997 3,037
Other penalties 400 400 2,281 1,881
Total Fines and Forfeitures 80,330 80,330 49,312 (31,018)
Use of Money and Property:
Interest 56,000 56,000 198,779 142,779
Adjustment to Fair Value-GASB 31 - - (103,654) (103,654)
Interest on Measure F-14 Funds 28,690 28,690 55,851 27,161
Measure F-14 Funds Adjustment to Fair Value - - (44,415) (44,415)
Total Use of Money and Property 84,690 84,690 106,561 21,871
Variance with Final
Budget Positive
(Negative)
Budget
79
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 141 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues (continued):
Other Revenues:
Interfund administrative charges
General overhead charges 446,880$ 446,880$ 446,880$ -$
Staffing charges for other funds 502,850 502,850 491,458 (11,392)
Staffing charges for capital projects 132,980 132,980 214,630 81,650
Staffing charges for CDBG administration - - 9,900 9,900
Administrative charges- Third Parties 3,370 3,370 5,003 1,633
Administrative charges- Successor Agency 132,940 132,940 47,020 (85,920)
Workers' compensation reimbursement 6,260 6,260 40,205 33,945
Miscellaneous revenue 18,340 18,340 74,547 56,207
Donations:
Police - - 65 65
Recreation - - 1,494 1,494
Other donations - 5,070 5,173 103
Friends of Zoo Donations:
Memberships 22,800 22,800 47,093 24,293
Other Zoo donations 1,620 1,620 1,247 (373)
Total Other Revenues 1,268,040 1,273,110 1,384,715 111,605
Total Revenues 25,088,680 27,430,930 29,050,510 1,619,580
Variance with Final
Budget Positive
(Negative)
Budget
80
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 142 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures:
City Council:
Salaries and benefits 62,240$ 70,050$ 69,910$ 140$
Office expense 250 470 468 2
Advertising 700 - - -
Computer maintenance and replacement 12,200 12,200 12,200 -
Occupancy 55,290 55,290 55,290 -
Communications 400 440 433 7
Operating supplies 3,710 1,020 1,012 8
Vehicle and equipment operating costs 200 - - -
Contract services 36,500 37,000 36,000 1,000
Professional development 23,450 33,630 33,623 7
Community outreach 52,100 37,370 37,369 1
Chamber of Commerce 134,300 133,870 100,814 33,056
Business development 21,260 21,260 5,000 16,260
LAFCO contribution 19,000 19,000 15,805 3,195
Special projects and community funding:
Promotions 230,990 230,990 122,422 108,568
Capital outlay:
- 250,000 250,000 -
Total City Council 652,590 902,590 740,346 162,244
City Clerk:
Office expense 640 640 607 33
Advertising 5,300 5,300 2,060 3,240
Contract services 6,100 6,100 1,690 4,410
Professional development 6,270 6,270 491 5,779
Municipal election 40,660 52,860 37,215 15,645
Total City Clerk 58,970 71,170 42,063 29,107
Budget Variance with Final
Budget Positive
(Negative)
Cash Contribution to Technology Fund
for Equipment Replacement for Chamber
technology upgrades
81
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 143 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
City Treasurer:
Salaries and benefits 5,720$ 6,080$ 6,072$ 8$
Contract services 11,040 11,890 11,889 1
Professional development 80 - - -
Total City Treasurer 16,840 17,970 17,961 9
City Attorney:
Office expense 80 20 20 -
Communications 80 80 79 1
Contract services 285,000 280,060 280,056 4
Special projects and community funding:
Castlerock litigation costs - 10,500 10,490 10
Total City Attorney 285,160 290,660 290,645 15
City Manager:
Salaries and benefits 1,097,750 1,100,480 988,461 112,019
Office expense 7,730 7,730 5,385 2,345
Computer maintenance and replacement 62,870 69,720 69,718 2
Insurance 17,570 17,570 15,878 1,692
Occupancy 37,910 37,910 37,910 -
Communications 2,180 2,380 2,374 6
Operating supplies 10,010 9,250 8,540 710
Vehicle and equipment operating costs 6,340 6,340 6,000 340
Contract services 35,020 33,260 6,872 26,388
Professional development 22,270 14,290 6,679 7,611
Citywide training 7,000 7,000 158 6,842
Recruitment 500 1,220 1,215 5
Employee development 1,650 1,650 450 1,200
Contingency 100,000 37,340 - 37,340
Special projects and community funding:
Grant assessement and writing - 5,000 - 5,000
Total City Manager 1,408,800 1,351,140 1,149,640 201,500
Budget Variance with Final
Budget Positive
(Negative)
82
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 144 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Administrative Services:
Salaries and benefits 872,420$ 872,420$ 819,288$ 53,132$
Office expense 14,460 11,580 11,573 7
Advertising 300 300 158 142
Computer maintenance and replacement 85,090 85,090 84,856 234
Insurance 20,040 20,040 18,331 1,709
Occupancy 46,490 54,130 54,122 8
Communications 960 960 889 71
Operating supplies 300 300 - 300
Vehicle and equipment operating costs 3,600 3,600 3,600 -
Contract services 182,960 177,070 161,612 15,458
Professional development 6,580 6,580 612 5,968
Contingency 5,000 5,000 - 5,000
Special purchases, projects, and studies:
Cost Allocation Study Update 30,220 30,220 14,000 16,220
Development Impact Fee Study 7,000 7,000 7,000 -
CCCSIF Supplemental Insurance Payment - 157,380 157,000 380
Total Administrative Services 1,275,420 1,431,670 1,333,041 98,629
Police:
Salaries and benefits 6,453,540 6,432,160 6,013,850 418,310
Office expense 13,700 15,910 15,906 4
Computer maintenance and replacement 400,800 416,910 416,902 8
Insurance 414,810 335,820 335,817 3
Occupancy 40,330 48,790 48,787 3
Utilities 37,100 44,190 44,183 7
Communications 36,550 36,810 36,804 6
Operating supplies 22,100 32,050 32,047 3
Vehicle and equipment operating costs 305,980 291,370 291,369 1
Contract services 512,100 583,930 583,923 7
Professional development 14,300 6,250 6,247 3
Recruitment 10,200 13,760 13,754 6
Contingency 10,000 10,000 - 10,000
Budget Variance with Final
Budget Positive
(Negative)
83
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 145 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Police (continued):
Special purchases, projects, and studies:
Table set and chairs -$ 320$ 310$ 10$
Scanner - 1,330 1,330 -
Blinds and drapes - 440 430 10
8,271,510 8,270,040 7,841,659 428,381
Police Grants:
Salaries and benefits - 10,320 10,299 21
Operating supplies 1,800 3,920 3,909 11
Contract services 2,320 1,260 1,254 6
Professional development 34,380 37,970 20,427 17,543
Capital Outlay:
Vehicle replacement - 7,350 7,351 (1)
38,500 60,820 43,240 17,580
Total Police 8,310,010 8,330,860 7,884,899 445,961
Fire:
Salaries and benefits 4,126,990 4,074,860 3,978,828 96,032
Office expense 3,300 3,300 2,971 329
Advertising - 490 488 2
Computer maintenance and replacement 195,830 198,660 198,653 7
Insurance 93,640 85,560 85,555 5
Occupancy 28,350 29,630 29,625 5
Utilities 23,500 26,070 26,062 8
Communications 16,050 20,710 15,209 5,501
Operating supplies 45,550 52,760 47,250 5,510
130,000 148,690 148,688 2
Contract services 20,350 11,030 11,026 4
Professional development 24,900 24,360 23,632 728
Recruitment 2,800 16,810 16,808 2
Contingency 10,000 10,000 - 10,000
Variance with Final
Budget Positive
(Negative)
Vehicle and equipment operating costs
Budget
84
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 146 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Fire (continued):
Special purchases, projects, and studies:
Washing Machine/Dryer -$ 810$ 803$ 7$
Dishwasher - 380 378 2
Fire field equipment- replace chain saws - 4,910 - 4,910
61,970 61,970 61,966 4
EKG machines - 4,850 4,840 10
Ice Machine - 3,360 3,355 5
Roofing Projects - 4,000 - 4,000
Water Heater - 690 690 -
Comprehensive Evacuation Plan 62,450 72,450 49,932 22,518
Capital outlay:
- 645,010 645,010 -
4,845,680 5,501,360 5,351,769 149,591
Mutual Aid Program:
Salaries and benefits 138,730 781,820 775,480 6,340
Operating supplies 15,000 44,290 44,283 7
Vehicle and equipment operating costs 4,000 5,330 5,246 84
Contract services - 900 900 -
157,730 832,340 825,909 6,431
Weed Abatement and Other Fire Programs:
Salaries and benefits 113,620 112,670 112,633 37
Office expense 1,400 1,960 1,952 8
Advertising 400 - - -
Operating supplies 1,000 - - -
Vehicle and equipment operating costs 2,000 - - -
Contract services 71,000 99,960 99,955 5
Special purchases, projects, and studies:
COVID-19 Emergency protective measures - 10,880 10,872 8
- 5,500 5,500 -
Capital outlay:
EMS training equipment (maniken)- 4,880 4,876 4
189,420 235,850 235,788 62
Total Fire 5,192,830 6,569,550 6,413,466 156,084
Replace radios
Variance with Final
Budget Positive
(Negative)
Budget
Cash Contribution to Vehicle and
Equipment Replacement Fund
for Equipment Replacement
Replace radios
85
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 147 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Community Development:
Salaries and benefits 1,429,460$ 1,352,000$ 1,333,115$ 18,885$
Office expense 11,700 19,880 19,874 6
Advertising 3,500 6,410 6,406 4
Computer maintenance and replacement 147,120 149,320 149,310 10
Insurance 26,450 26,450 23,906 2,544
Occupancy 60,600 60,600 60,600 -
Communications 2,900 4,750 4,743 7
Operating supplies 750 1,140 1,136 4
Vehicle and equipment operating costs 15,550 15,550 13,775 1,775
Contract services 92,000 141,030 141,030 -
Professional development 15,700 15,700 10,013 5,687
Recruitment 700 700 425 275
Contingency 5,000 5,000 - 5,000
Special purchases, projects, and studies:
Del Rio Specific Plan - 1,660 1,658 2
Housing Element & Inclusionary Policy 104,940 104,940 23,268 81,672
Mixed use development standards - 10,060 9,490 570
Zoning/Subdivision ordinance update - 960 107 853
REAP Regional Grant-ADU Access & Design - 5,620 - 5,620
Total Community Development 1,916,370 1,921,770 1,798,856 122,914
Central Reception:
Salaries and benefits 54,940 54,940 32,694 22,246
Office expense 1,170 1,170 217 953
Computer maintenance and replacement 7,950 7,950 7,950 -
Insurance 1,540 1,540 1,397 143
Occupancy 44,240 44,240 44,241 (1)
Communications 350 390 385 5
Operating supplies 70 30 - 30
Vehicle and equipment operating costs 50 50 - 50
Professional development 250 30 - 30
Recruitment 120 120 - 120
Special purchases, projects, and studies:
Small printers - 220 215 5
Total Central Reception 110,680 110,680 87,099 23,581
Variance with Final
Budget Positive
(Negative)
Budget
86
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 148 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Economic and Business Development:
Salaries and benefits -$ 26,240$ 24,059$ 2,181$
Special purchases, projects, and studies:
Other office furniture - 8,300 4,235 4,065
Emergency small business micro grant program - 260,610 260,610 -
SB1090- Bridgeworks expansion project - 125,000 125,000 -
Total Economic and Business Development - 420,150 413,904 6,246
Recreation:
Salaries and benefits 356,740 357,490 306,408 51,082
Office expense 5,520 3,130 2,101 1,029
Advertising 26,490 26,490 431 26,059
Computer maintenance and replacement 26,410 26,410 25,330 1,080
Insurance 11,780 21,670 20,535 1,135
Occupancy 37,210 37,030 32,720 4,310
Utilities 4,350 3,100 3,095 5
Communications 850 1,080 1,070 10
Operating supplies 34,830 28,890 10,954 17,936
Vehicle and equipment operating costs 3,600 3,600 3,023 577
Contract services 148,810 144,700 18,164 126,536
Professional development 3,700 3,700 1,774 1,926
Recruitment 650 1,270 1,269 1
Contingency 2,500 2,500 - 2,500
Special purchases, projects and studies:
Youth scholarships - 2,380 2,371 9
Total Recreation 663,440 663,440 429,245 234,195
Budget Variance with Final
Budget Positive
(Negative)
87
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 149 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Community Center:
Salaries and benefits 43,550$ 43,550$ 6,012$ 37,538$
Office expense 1,380 1,000 996 4
Advertising 400 80 72 8
Computer maintenance and replacement 9,360 9,360 9,360 -
Insurance 15,570 17,180 17,176 4
Occupancy 102,220 102,220 102,220 -
Utilities 45,970 44,360 30,623 13,737
Communications 2,000 2,800 2,353 447
Operating supplies 12,620 13,220 5,414 7,806
Vehicle and equipment operating costs 1,150 1,280 302 978
Contract services 17,880 16,880 12,171 4,709
Professional development 1,150 - - -
Recruitment 510 100 - 100
Special purchases, projects and studies:
Tables - 1,730 1,722 8
Shade sail replacement - 25,000 331 24,669
Total Community Center 253,760 278,760 188,752 90,008 - -
Pavilion:
Salaries and benefits 152,430 152,430 118,890 33,540
Office expense 1,340 1,210 226 984
Advertising 4,740 4,350 3,006 1,344
Computer maintenance and replacement 10,610 10,610 10,610 -
Insurance 7,390 7,470 7,465 5
Occupancy 38,300 38,300 38,300 -
Utilities 24,730 24,730 16,326 8,404
Communications 2,010 2,010 1,871 139
Operating supplies 9,250 9,250 3,954 5,296
Vehicle and equipment operating costs 1,270 1,270 6 1,264
Contract services 23,080 23,080 4,116 18,964
Professional development 400 400 - 400
Recruitment 310 310 123 187
Business Development - 440 435 5
Special purchases, projects, and studies:
Chairs - 1,540 1,497 43
Folding wall replacement - 7,280 7,279 1
Minor painting projects - 6,400 6,400 -
Total Pavilion 275,860 291,080 220,504 70,576
Variance with Final
Budget Positive
(Negative)
Budget
88
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 150 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Zoo:
Salaries and benefits 772,490$ 738,520$ 738,349$ 171$
Office expense 1,780 1,450 1,339 111
Advertising 500 - - -
Computer maintenance and replacement 45,530 46,630 46,630 -
Insurance 19,180 18,050 18,044 6
Occupancy 40,850 40,880 40,872 8
Utilities 43,500 57,780 57,770 10
Communications 1,390 2,900 2,892 8
Operating supplies 95,930 105,080 103,571 1,509
Vehicle and equipment operating costs 6,170 7,120 7,118 2
Contract services 58,500 63,020 63,013 7
Professional development 10,000 9,650 9,649 1
Recruitment 100 640 631 9
Gift shop retail 35,000 65,050 65,041 9
Special purchases, projects, and studies:
Animal acquisition - 3,180 3,176 4
Capital outlay:
Zoo electrical upgrade - 30,000 - 30,000
Total Zoo 1,130,920 1,189,950 1,158,095 31,855
Budget Variance with Final
Budget Positive
(Negative)
89
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 151 of 215
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Public Works Administration:
Salaries and benefits 940,700$ 940,160$ 845,729$ 94,431$
Office expense 5,000 4,780 4,774 6
Advertising - 490 490 -
Computer maintenance and replacement 63,810 66,180 66,177 3
Insurance 14,840 13,420 13,415 5
Occupancy charges 24,840 24,840 24,840 -
Communications 3,000 2,790 2,788 2
Operating supplies 17,000 15,540 15,531 9
Vehicle and equipment operating costs 10,250 10,950 10,945 5
Contract services 25,000 29,280 29,279 1
Professional development 12,900 8,200 8,190 10
Recruitment 340 1,050 1,046 4
Contingency 7,000 7,000 - 7,000
Special purchases, projects, and studies:
Lake dam inundation mapping study - 25,000 20,958 4,042
Total Public Works Administration 1,124,680 1,149,680 1,044,162 105,518
Public Works Operations:
Salaries and benefits 223,640 217,410 177,754 39,656
Office expense 2,150 2,150 886 1,264
Computer maintenance and replacement 12,470 12,470 12,470 -
Insurance 6,220 6,220 6,077 143
Occupancy charges 12,360 16,370 16,367 3
Utilities 8,500 9,600 9,593 7
Communications 1,600 1,600 1,350 250
Operating supplies 1,280 1,600 1,591 9
Vehicle and equipment operating costs 1,710 1,710 1,328 382
Contract Services 500 500 450 50
Professional development 1,200 1,200 1,000 200
Recruitment - 800 791 9
Special purchases, projects, and studies:
Corporate yard building minor remodel - 10,000 - 10,000
California Conservation Corp Projects 22,750 22,750 11,297 11,453
Downtown street tree renewal program - 75,000 5,550 69,450
Computers- new - 1,100 - 1,100
Towable boom lift - 30,000 - 30,000
Skid steer loader - 50,000 - 50,000
Total Public Works Operations 294,380 460,480 246,504 213,976
Variance with Final
Budget Positive
(Negative)
Budget
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CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Parks:
Salaries and benefits 422,140$ 376,940$ 365,037$ 11,903$
Computer maintenance and replacement 9,220 9,220 9,220 -
Insurance 12,450 12,450 11,969 481
Occupancy 25,490 25,490 25,490 -
Utilities 149,000 168,100 168,096 4
Communications 2,000 2,000 1,361 639
Operating supplies 43,120 43,120 42,280 840
Vehicle and equipment operating costs 28,640 32,240 32,231 9
Contract services 30,150 44,200 44,197 3
Professional development 3,500 3,500 120 3,380
Recruitment 950 950 299 651
Special purchases, projects, and studies:
Barbeque grills - 570 562 8
Park lights - 7,150 7,142 8
Creek maintenance projects - 730 725 5
Turf mower - 75,000 - 75,000
Capital outlay:
47,000 47,000 47,000 -
Total Parks 773,660 848,660 755,729 92,931
Measure F-14 Sales Tax:
Capital outlay:
2019 Pavement Rehabilitation Projects 53,340 53,340 3,636 49,704
2020 Pavement Rehabilitation Projects 2,620,860 2,620,860 2,375,316 245,544
2021 Pavement Resurfacing Projects 300,000 300,000 1,056 298,944
2021 Pavement Rehabilitation Projects 1,608,090 1,608,090 197,016 1,411,074
2022 Pavement Rehabilitation Projects 50,000 50,000 31,131 18,869
Total Measure F-14 Sales Tax 4,632,290 4,632,290 2,608,155 2,024,135
Budget Variance with Final
Budget Positive
(Negative)
Cash contribution to Vehicle and
Equipment Fund for purchase of a
backhoe tractor
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CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Expenditures (continued):
Non-Departmental:
Special purchases, projects, and studies:
Groundwater sustainability plan -$ 2,350$ 2,341$ 9$
COVID-19 Emergency protective measures - 28,510 28,502 8
Capital outlay:
- 158,120 158,120 -
- 27,400 27,400 -
Total Non-Departmental - 216,380 216,363 17
Total expenditures 28,376,660 31,148,930 27,039,429 4,109,501
Excess of revenues over (under)
expenditures (3,287,980) (3,718,000) 2,011,081 5,729,081
Other Financing Sources (Uses):
698,950 698,950 698,950 -
(200,240) (251,820) (251,817) 3
(1,850) (1,850) (1,850) -
(1,400) (1,400) (1,400) -
Total other financing sources and uses 495,460 443,880 443,883 3
(2,792,520) (3,274,120) 2,454,964 5,729,084
- - (1,375,175) (1,375,175)
(2,792,520)$ (3,274,120)$ 1,079,789 4,353,909$
Fund balance - June 30, 2020 16,256,364
Fund balance - June 30, 2021 17,336,153$
Extraordinary gains/(losses)- Write-off
of Redevelopment Loans
Net change in fund balance
Transfer to Las Lomas Landscape and Lighting
District for open space maintenance
Transfer to De Anza Landscape and Lighting
District for open space maintenance
Transfer to Gas Tax Fund for streets maintenance
Net changes in fund balance prior to
extraordinary item
Variance with Final
Budget Positive
(Negative)
Transfer from Community Facilities District Fund
Cash contribution to Vehicle and
Equipment Fund for reserve fund deficit
Cash contribution to Technology
Replacement Fund for Laserfiche licenses
Budget
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CITY OF ATASCADERO
IN LIEU LOW/MODERATE INCOME HOUSING FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
Original Final Actual Amounts
Revenues:
Affordable Housing In Lieu Fees -$ -$ 175,389$ 175,389$
Interest income 7,410 7,410 4,819 (2,591)
Total revenues 7,410 7,410 180,208 172,798
Expenditures:
Contract services 5,000 5,000 - 5,000
Administrative charges 45,400 45,400 45,400 -
Special projects:
PSHHC Del Rio Ridge Affordable Housing Project 400,000 400,000 - 400,000
Total expenditures 450,400 450,400 45,400 405,000
Net change in fund balance (442,990)$ (442,990)$ 134,808 577,798$
Fund balance, June 30, 2020 5,739,866
Fund balance, June 30, 2021 5,874,674$
Budget Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2021
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CITY OF ATASCADERO
CIRCULATION SYSTEM FEES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 794,850$ 794,850$ 238,790$ (556,060)$
80,190 80,190 24,335 (55,855)
Interest income 37,800 37,800 10,906 (26,894)
Total revenues 912,840 912,840 274,031 (638,809)
Expenditures:
Capital outlay:
101 @ Del Rio Interchange Project 1,061,480 1,061,480 115,444 946,036
Downtown Infrastructure Enhancement Program 93,170 93,170 24,335 68,835
Total expenditures 1,154,650 1,154,650 139,779 1,014,871
Net change in fund balance (241,810)$ (241,810)$ 134,252 376,062$
Fund balance, June 30, 2020 2,715,750
Fund balance, June 30, 2021 2,850,002$
Budget Variance with Final
Budget Positive
(Negative)
USHA Grant-Downtown Infrastructure
Enhancement Program
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CITY OF ATASCADERO
FIRE AERIAL VEHICLE IMPACT FEES FUND
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 30,300$ 30,300$ 1,741$ (28,559)$
Total revenues 30,300 30,300 1,741 (28,559)
Net change in fund balance 30,300$ 30,300$ 1,741 (28,559)$
Fund balance, June 30, 2020 (741,582)
Fund balance, June 30, 2021 (739,841)$
Budget Variance with Final
Budget Positive
(Negative)
95
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CITY OF ATASCADERO
SCHEDULE OF CHANGES IN THE OPEB LIABILITY AND RELATED RATIOS
Last 10 Years*
For the Fiscal Year Ended June 30, 2021
The following table provides required supplementary information regarding the City's postemployment healthcare benefits.
2021 2020 2019 2018
Total OPEB Liability
Service Cost 8,079$ 9,582$ 13,252$ 7,820$
Interest on total OPEB liability 6,464 6,190 5,763 5,583
Benefit payments (6,726) (6,610) (4,800) (7,400)
Net change in total OPEB liability 7,817 9,162 14,215 6,003
OPEB liability, beginning of year 215,480 206,318 192,103 186,100
OPEB liability, end of year 223,297$ 215,480$ 206,318$ 192,103$
Covered payroll 1,200,858$ 1,200,858$ 1,200,858$ 1,126,865$
Total OPEB liability as a percentage of covered payroll 18.59%17.94%17.18%17.05%
Notes to Schedule:
There were no changes in assumptions reflected above.
* Fiscal year 2018 was the first year of implementation, therefore, only four years are shown.
Measurement Period
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CITY OF ATASCADERO
SCHEDULE OF OPEB CONTRIBUTIONS
Last 10 Years
As of June 30, 2021
As of June 30,2021,the plan is not administered through a qualified trust.Therefore,there is no Actuarially Determined contribution (ADC).Benefit payments of $6,726 were
made on a pay-as-you-go basis for the fiscal year ended June 30,2021.Benefit payments of $6,610 were made on a pay-as-you-go basis for the fiscal year ended June 30,
2020.Benefits payments of $4,800 were made on a pay-as-you-go basis for the fiscal year ended June 30,2019.Benefit payments of $7,400 were made on a pay-as-you-go
basis for the fiscal year ended June 30, 2018.
97
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CITY OF ATASCADERO
SCHEDULE OF THE LOCAL GOVERNMENT'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
Cost-Sharing Multiple-Employer Defined Pension Plan - Last 10 Years*
As of June 30, 2021
6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015
Measurement Date 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014
City's proportion of the net pension liability 0.281480%0.277520%0.275210%0.270324%0.272255%0.278260%0.260250%
City's proportionate share of the net pension liability 30,626,061$ 28,437,309$ 26,519,899$ 26,808,749$ 23,558,492$ 19,099,492$ 16,193,941$
City's covered payroll **10,024,682$ 9,541,259$ 9,337,993$ 10,102,742$ 8,658,607$ 8,348,164$ 8,181,272$
305.51%298.05%284.00%265.36%272.08%228.79%197.94%
43,702,930,887$ 41,426,453,489$ 38,944,855,364$ 37,161,348,332$ 33,358,627,624$ 31,771,217,402$ 30,829,966,631$
32,822,501,335$ 31,179,414,067$ 29,308,589,559$ 27,244,095,376$ 24,705,532,291$ 24,907,305,871$ 24,607,502,515$
75.10%75.26%75.26%73.31%74.06%78.40%79.82%
* Fiscal year 2015 was the first year of implementation, therefore, only seven years are shown.
** For the year ending on the measurement date.
City's proportionate share of the net pension liability
as percentage of covered payroll
Plan's total pension liability
Plan's fiduciary net position
Plan's fiduciary net position as a percentage of the
plan's total pension liability
Fiscal Year End
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CITY OF ATASCADERO
SCHEDULE OF PENSION CONTRIBUTIONS
Cost-Sharing Multiple-Employer Defined Pension Plan - Last 10 Years*
As of June 30, 2021
Contributions for the fiscal year ending:6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015
Contractually required contribution (actuarially determined)3,742,162$ 3,366,536$ 2,982,660$ 2,685,953$ 2,489,485$ 2,255,947$ 2,227,093$
Contributions in relation to the actuarially determined contributions (3,742,162) (3,366,536) (2,982,660) (2,685,953) (2,489,485) (2,255,947) (2,227,093)
Contribution deficiency (excess)-$ -$ -$ -$ -$ -$ -$
Covered payroll **9,943,967$ 10,024,682$ 9,541,259$ 9,337,993$ 10,102,742$ 8,658,607$ 8,348,164$
Contributions as a percentage of covered payroll 37.63%33.58%31.26%28.76%24.64%26.05%26.68%
Notes to Schedule
Valuation Date 06/30/18 06/30/17 06/30/16 06/30/15 06/30/14 06/30/13 06/30/12
Methods and assumptions used to determine contribution rates:
Actuarial cost method
Asset valuation method
Amortization method
Discount rate 7.150%7.150%7.375%7.650%7.650%7.500%7.500%
Price inflation 2.50%2.50%2.50%2.75%2.75%2.75%2.75%
Salary increases
Mortality
Post retirement benefit
* Fiscal year 2015 was the first year of implementation, therefore, only seven years are shown.
** For the fiscal year ending on the date shown.
Entry age
5-year smoothed market
Level percentage of payroll, closed
Varies by entry age and service
Derived using CalPERS' Membership data for all funds
Contract COLA up to 2.50% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
99
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OTHER SUPPLEMENTARY INFORMATION
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
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CITY OF ATASCADERO
2010 BOND DEBT SERVICE FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Interest income- cash and investments 5,000$ 5,000$ (1,194)$ (6,194)$
712,290 712,290 639,583 (72,707)
2,600 2,600 - (2,600)
Total revenues 719,890 719,890 638,389 (81,501)
Expenditures:
Insurance - - 3,350 (3,350)
Contract services 2,600 2,600 1,925 675
Principal 260,000 260,000 260,000 -
Interest 712,290 712,290 712,288 2
Total expenditures 974,890 974,890 977,563 (2,673)
Net change in fund balance (255,000)$ (255,000)$ (339,174) (84,174)$
Fund balance, June 30, 2020 16,113,939
Fund balance, June 30, 2021 15,774,765$
Budget Variance with Final
Budget Positive
(Negative)
Interest income- 2010 reimbursement agreement with
the Successor Agency to the RDA
Other 2010 Lease Revenue from Successor Agency
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS OVERVIEW
SPECIAL REVENUE FUNDS
The City has established the following special revenue funds in order to account for the proceeds from revenue sources that are restricted to
expenditures for specified purposes:
Supplemental Law Enforcement Services Fund
This fund is used for Supplemental Law Enforcement Services grant monies received and to account for the allowed expenditures of these funds.
Downtown Business Improvement Area Fund
The City established a Downtown Business Improvement Area (BIA)in 1986 for the purpose of acquisition,construction,and/or maintenance of parking facilities,
decoration of public places,promotion of public events,and the general promotion of business activities in the downtown area.An annual assessment is placed on
all businesses in the downtown area,and this fund accounts for the revenues and expenses associated with these BIA monies.The assessment was reduced to
$0.00 in 2010 at the behest of downtown landlords as part of a program to encourage downtown business.In January 2018,the Atascadero Colony District
Committee requested that the assessment be reinstituted. The assessment was reinstituted effective January 2019.
Atascadero Tourism Business Improvement District Fund
The City established the Atascadero Tourism Business Improvement District (ATBID)effective June 1,2013,for the purpose of funding tourism promotion and
increasing stays at the lodging businesses in Atascadero.A two percent (2%)assessment is placed on the nightly rent of all occupied rooms or spaces for all
transient occupancies in Atascadero.
Community Development Block Grant Fund
This fund is used for Community Development Block Grant monies received from the federal government.These funds must be used for low or moderate income
projects,or to eliminate blight in the community.The City receives an annual allocation from the federal government,based on the number of qualified persons in
the City. The City holds an annual hearing to determine how this money is to be spent.
Tree Plant Fund
This fund accounts for Tree Mitigation Fees and the expenditure thereof.A fee may be paid by a developer in lieu of planting a tree on improved property.These
funds are then used for the preservation and planting of the City's native trees.
Gas Tax Fund
This fund accounts for gas tax monies received from the State, which are expended to maintain various streets within the City.
Local Transportation Fund
This fund accounts for Local Transportation funds that can be used for streets projects.Local Transportation Funds (LTF)must first be spent to meet any
reasonable community transit need.The City uses LTF monies to run the City's bus system and to contribute to San Luis Obispo Regional Transit Authority.Any
remaining funds are accounted for in this fund and must be used for bikepath projects and streets projects.
Street Assessment Fund
This fund accounts for assessments collected to maintain various streets within the City.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS OVERVIEW (continued)
SPECIAL REVENUE FUNDS (continued)
General Government Facilities Fees Fund
General Facilities are those limited to office or work buildings and equipment used by City staff to undertake their daily duties.As the City increases in both
population and new businesses,City Hall and the City maintenance yard will increasingly become overcrowded with growing staff.New facilities and equipment are
necessary to extend the current level of service to these new residents and businesses.Because the need for these new facilities and additional equipment is
directly related to new construction,a General Government Facilities Fee is charged on all new development.These fees are deposited into this fund and then
used for expanded/new facilities and equipment as listed in the Atascadero Master Facilities Plan, updated February 2006.
Storm Drainage Facilities Fees Fund
As vacant land is developed and bare dirt or turf is replaced with impervious rooftop,parking lots,driveways,pools and sidewalks,water runoff increases;the
cumulative effects of this additional runoff is managed by constructing the appropriate capital facilities.Because the need for these capital facilities is directly
related to new construction,a Storm Drainage Facilities Fee is charged on all new development.These fees are deposited into this fund and then used for the
construction of the new/increased/improved capital facilities as listed in the Atascadero Master Facilities Plan, updated February 2006.
Law Enforcement Facilities Fees Fund
Residents and businesses benefit from both direct (response to a call for service)and indirect (crime prevention programs,patrol,etc.)law enforcement services.
The addition of new residential units and new businesses necessarily increase the demand upon the law enforcement service level by creating more direct calls for
service,more area requiring preventive patrol,and in general,more opportunities for crimes to be committed.If law enforcement capabilities are not expanded,
then the increasing number of calls for service will reduce the amount of time available for preventive patrol.Because the need for additional police officers,as well
as the need for these officers to be equipped and housed,is directly related to new construction,a Law Enforcement Facilities Fee is charged on all new
development.These fees are deposited into this fund and then used for the purchase/construction of equipment/stations for these additional officers as listed in
the Atascadero Master Facilities Plan, updated February 2006.
Fire Facilities Fees Fund
In addition to providing fire prevention programs,the Fire Department responds to calls for fire and medical services from two existing fire stations.Each new
residential and business development creates more calls for service,increasing the likelihood of simultaneous (and thus competing)calls for service.Additionally,
as development spreads further from the existing stations,response times will necessarily increase,taking the existing engine companies out of service for greater
periods of time.These developments create the need for additional facilities and equipment.Because the need for these new facilities and additional equipment is
directly related to new construction,a Fire Facilities Fee is charged on all new development.These fees are deposited into this fund and then used for the
relocation/construction of fire stations, as well as the purchase of additional equipment, as listed in the Atascadero Master Facilities Plan, updated February 2006.
Open Space Acquisition Fees Fund
Future residential development, by increasing the City's population, will by definition impact the City's available land and decrease open space. Without open space
acquisition,the City's remaining available land will be developed and the City will lose much of its historic charm that is so valuable to residents.Because the need
for land acquisition is directly related to new construction,an Open Space Acquisition Fee is charged on all new development.These fees are deposited into this
fund and then used for land acquisitions as listed in the Atascadero Master Facilities Plan, updated February 2006.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS OVERVIEW (continued)
SPECIAL REVENUE FUNDS (continued)
Parkland Facilities Fees Fund
Residential development,by increasing the City's population,necessarily impacts the City's park system.Without future parkland and continued development of
currently owned,but underutilized parkland,the City's parks become overcrowded and overused with the ultimate result becoming a negative experience for park
users.Because the need for new facilities and land acquisitions is directly related to new construction,a Parkland Facilities Fee is charged on all new
development.These fees are deposited into this fund and then used for expanded/new facilities and land acquisitions as listed in the Atascadero Master Facilities
Plan, updated February 2006.
Public Facilities Fees Fund
The City currently has existing community use facilities,such as the Pavilion on the Lake and the Colony Park Community Center.Future additional residential
units will increase the City's population,placing ever greater demands on existing community use facilities,and new or expanded community center space will be
necessary to extend the current level of service to new residents.Because the need for these new facilities is directly related to new construction,a Public
Facilities Fee is charged on all new residential development.These fees are deposited into this fund and then used for expanded/new community use facilities as
listed in the Atascadero Master Facilities Plan, updated February 2006.
Library Expansion Facilities Fees Fund
The County Public Library System currently owns and maintains a library facility within the City limits.While the City is not the library service provider,the City's
residents and businesses have an interest in maintaining the library service levels.Additional development within the City will increase the demand for a larger
sized library and for more volumes within the library.Because the need for expanded library services is directly related to new construction,a Library Facilities Fee
is charged on all new development.These fees are deposited into this fund and then are used for the expansion of the amount of library facility space and the
expansion of the library collection as listed in the Atascadero Master Facilities Plan,updated February 2006.In December 2010,the County purchased a new
library facility at 6555 Capistrano Avenue.The City contributed a total of $315,180 toward the library expansion during the period spanning December 2010
through June 2014. This amount was a combination of impact fees and other funds that had been set aside for library expansion.
Community Facilities District Fund
This fund is used to account for fees assessed in the Community Facilities District.This district was established in 2005 in order to provide funding for expansion
of police,fire,and parks services as the City's population increases.Developments that must obtain Planning Commission approval are subject to annexation into
the city-wide district.
Apple Valley Street & Storm Drain Assessment District Fund
This fund is used to account for fees assessed in a development known as The Colony at Apple Valley.This assessment district was established in 2005 in order
to maintain the street and storm drain related improvements in the development.
Apple Valley Landscape & Lighting Assessment District Fund
This fund is used to account for fees assessed in a development known as The Colony at Apple Valley.This assessment district was established in 2005 in order
to maintain the landscape and lighting related improvements in the development.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS OVERVIEW (continued)
SPECIAL REVENUE FUNDS (continued) AND CAPITAL PROJECTS FUNDS
Las Lomas Street & Storm Drain Assessment District Fund
This fund is used to account for fees assessed in a development known as Las Lomas.This assessment district was established in 2005 in order to maintain the
street and storm drain related improvements in the development.
Las Lomas Landscape & Lighting Assessment District Fund
This fund is used to account for fees assessed in a development known as Las Lomas.This assessment district was established in 2005 in order to maintain the
landscape and lighting related improvements in the development.
De Anza Street & Storm Drain Assessment District Fund
This fund is used to account for fees assessed in a development known as De Anza Estates.This assessment district was established in 2005 in order to
maintain the street and storm drain related improvements in the development.
De Anza Landscape & Lighting Assessment District Fund
This fund is used to account for fees assessed in a development known as De Anza Estates.This assessment district was established in 2005 in order to
maintain the landscape and lighting related improvements in the development.
The City has established the following capital projects funds in order to account for expenditures for specific capital project purposes:
Capital Projects Fund
This fund is typically used to account for the financial resources used in the construction or acquisition of major capital facilities or equipment obtained by special
funding such as grants or dedicated reimbursements. It is also used as a type of clearinghouse for projects with many different sources of funding.
2010 Bond Proceeds Master Agreement Fund
On September 1,2010,the City issued $16,010,000 in lease revenue bonds to be used for various redevelopment public improvement projects within the
downtown area.As part of June 2011 state legislation,all redevelopment agencies throughout the State were dissolved.At that time,the Redevelopment Agency
was in the process of expending the 2010 bond proceeds in accordance with the bond covenants which require the funds to be spent on the Historic City Hall
Rehabilitation Project with the remaining funds to be spent on other eligible redevelopment projects.The Historic City Hall Rehabilitation Project has been
completed,leaving remaining 2010 bond proceeds.In accordance with redevelopment dissolution law,in August of 2014,the City and the Successor Agency
entered into a Master Agreement,transferring all remaining bond proceeds to the City to be spent on projects for which the bonds were originally sold.This fund
accounts for the expenditure of those 2010 bond funds transferred to the City under the Master Agreement.
Youth Center Construction Fund
This fund accounts for funds received for and expended on the construction of the Colony Park Community Center.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
June 30, 2021
Supplemental
Law Enforcement
Services Fund
Downtown
Business
Improvement
Area Fund
Atascadero
Tourism
Business
Improvement
District Fund
Community
Development
Block Grant
Fund Tree Plant Fund Gas Tax Fund
ASSETS
Cash and investments 156,397$ 14,545$ 321,741$ -$ 195,657$ 1,007,910$
Receivables:
Federal distributions due - - - 350,050 - -
Due from State of California - - - - - 101,540
Due from County of San Luis Obispo - - - - - -
Accrued interest 363 36 792 - 523 2,042
Other receivables - - 100,778 362 - -
Due from other funds - - - - - -
Prepaid items - - - - - 730
Total assets 156,760$ 14,581$ 423,311$ 350,412$ 196,180$ 1,112,222$
LIABILITIES AND FUND BALANCES
Accounts payable 30,643$ -$ 22,442$ 143,633$ 1,351$ 57,307$
Accrued salaries and benefits 2,294 - - - - 11,865
Due to other funds - - - 206,779 - -
Unearned revenue 118,141 - 99 - - -
Total liabilities 151,078 - 22,541 350,412 1,351 69,172
Fund Balances:
Nonspendable - - - - - 730
Restricted 5,682 14,581 400,770 - 194,829 1,042,320
Assigned for road projects - - - - - -
Total fund balances 5,682 14,581 400,770 - 194,829 1,043,050
Total liabilities and fund balances 156,760$ 14,581$ 423,311$ 350,412$ 196,180$ 1,112,222$
Special Revenue Funds
105
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 168 of 215
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2021
Special Revenue Funds
Local
Transportation
Fund
Street
Assessment
Fund
General
Government
Facilities Fees
Fund
Storm Drainage
Facilities Fees
Fund
Law
Enforcement
Facilities Fees
Fund
Fire Facilities
Fees Fund
ASSETS
Cash and investments 3,188,828$ 86,992$ 220,583$ 438,112$ 352,503$ 645,550$
Receivables:
Federal distributions due 229,820 - - - - -
Due from State of California 15,871 - - - - -
Due from County of San Luis Obispo 528 33 - - - -
Accrued interest 7,588 221 524 1,048 868 1,571
Other receivables - - - - - 387
Due from other funds - - - - - 739,841
Prepaid items - - - - - -
Total assets 3,442,635$ 87,246$ 221,107$ 439,160$ 353,371$ 1,387,349$
LIABILITIES AND FUND BALANCES
Accounts payable 107,524$ -$ -$ -$ -$ 29$
Accrued salaries and benefits - - - - - -
Due to other funds - - - - - -
Unearned revenue - - - - - -
Total liabilities 107,524 - - - - 29
Fund Balances:
Nonspendable - - - - - -
Restricted 3,335,111 87,246 221,107 439,160 353,371 1,387,320
Assigned for road projects - - - - - -
Total fund balances 3,335,111 87,246 221,107 439,160 353,371 1,387,320
Total liabilities and fund balances 3,442,635$ 87,246$ 221,107$ 439,160$ 353,371$ 1,387,349$
106
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 169 of 215
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2021
Open Space
Acquisition Fees
Fund
Parkland
Facilities Fees
Fund
Public Facilities
Fees Fund
Library
Expansion
Facilities Fees
Fund
Community
Facilities
District Fund
Apple Valley
Street & Storm
Drain
Assessment
District Fund
ASSETS
Cash and investments 793,009$ 509,280$ 6,144$ 233,761$ 50,436$ 488,592$
Receivables:
Federal distributions due - - - - - -
Due from State of California - - - - - -
Due from County of San Luis Obispo - - - - 6,210 276
Accrued interest 1,972 1,942 543 580 186 1,217
Other receivables - - - - - -
Due from other funds - - - - - -
Prepaid items - - - - - -
Total assets 794,981$ 511,222$ 6,687$ 234,341$ 56,832$ 490,085$
LIABILITIES AND FUND BALANCES
Accounts payable -$ 51,089$ 2,006$ -$ -$ -$
Accrued salaries and benefits - - - - - -
Due to other funds - - - - - -
Unearned revenue - - - - - -
Total liabilities - 51,089 2,006 - - -
Fund Balances:
Nonspendable - - - - - -
Restricted 794,981 460,133 4,681 234,341 56,832 490,085
Assigned for road projects - - - - - -
Total fund balances 794,981 460,133 4,681 234,341 56,832 490,085
Total liabilities and fund balances 794,981$ 511,222$ 6,687$ 234,341$ 56,832$ 490,085$
Special Revenue Funds
107
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 170 of 215
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2021
Capital Projects
Funds
Apple Valley
Landscape &
Lighting
Assessment
District Fund
Las Lomas Street
& Storm Drain
Assessment
District Fund
Las Lomas
Landscape &
Lighting
Assessment
District Fund
De Anza Street
& Storm Drain
Assessment
District Fund
De Anza
Landscape &
Lighting
Assessment
District Fund
Capital Projects
Fund
ASSETS
Cash and investments 244,054$ 635,282$ 190,310$ 479,174$ 131,126$ 364,371$
Receivables:
Federal distributions due - - - - - -
Due from State of California - - - - - -
Due from County of San Luis Obispo 451 706 503 216 158 -
Accrued interest 618 1,533 482 1,206 336 951
Other receivables - - - - - -
Due from other funds - - - - - -
Prepaid items - - - - - -
Total assets 245,123$ 637,521$ 191,295$ 480,596$ 131,620$ 365,322$
LIABILITIES AND FUND BALANCES
Accounts payable 11,401$ -$ 4,259$ -$ 500$ -$
Accrued salaries and benefits - - - - - -
Due to other funds - - - - - -
Unearned revenue 50,770 - - - - -
Total liabilities 62,171 - 4,259 - 500 -
Fund Balances:
Nonspendable - - - - - -
Restricted 182,952 637,521 187,036 480,596 131,120 134,497
Assigned for road projects - - - - - 230,825
Total fund balances 182,952 637,521 187,036 480,596 131,120 365,322
Total liabilities and fund balances 245,123$ 637,521$ 191,295$ 480,596$ 131,620$ 365,322$
Special Revenue Funds
108
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 171 of 215
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2021
2010 Bond
Proceeds Master
Agreement Fund
Youth Center
Construction
Fund TOTALS
ASSETS
Cash and investments 302,020$ 4,217$ 11,060,594$
Receivables:
Federal distributions due - - 579,870
Due from State of California - - 117,411
Due from County of San Luis Obispo - - 9,081
Accrued interest 778 11 27,931
Other receivables - - 101,527
Due from other funds - - 739,841
Prepaid items - - 730
Total assets 302,798$ 4,228$ 12,636,985$
LIABILITIES AND FUND BALANCES
Accounts payable -$ -$ 432,184$
Accrued salaries and benefits - - 14,159
Due to other funds - - 206,779
Unearned revenue - 1,213 170,223
Total liabilities - 1,213 823,345
Fund Balances:
Nonspendable - - 730
Restricted 302,798 3,015 11,582,085
Assigned for road projects - - 230,825
Total fund balances 302,798 3,015 11,813,640
Total liabilities and fund balances 302,798$ 4,228$ 12,636,985$
Capital Projects Funds
109
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 172 of 215
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
For Fiscal Year Ended June 30, 2021
Supplemental
Law Enforcement
Services Fund
Downtown
Business
Improvement
Area Fund
Atascadero
Tourism
Business
Improvement
District Fund
Community
Development
Block Grant
Fund Tree Plant Fund Gas Tax Fund
Revenues:
Taxes and assessments -$ 12,971$ 277,287$ -$ -$ -$
Licenses and permits - - - - 15,800 -
Intergovernmental revenues 139,125 - - 348,937 - 1,240,022
Use of money and property 1,369 21 2,027 - (19) 10,962
Other revenues - - - - - 34,987
Total revenues 140,494 12,992 279,314 348,937 15,781 1,285,971
Expenditures:
Salaries and benefits 64,427 - - - - 406,101
Supplies and services 20,421 11,750 152,211 10,299 34,903 542,996
Special projects and studies 6,800 - - - - 620
Capital outlay 47,477 - - 338,638 - -
Total expenditures 139,125 11,750 152,211 348,937 34,903 949,717
Excess of revenues over
(under) expenditures 1,369 1,242 127,103 - (19,122) 336,254
Other Financing Sources (Uses):
Transfers in - - - - - 251,817
Transfers out - - - - - (98,588)
Total other financing
sources (uses)- - - - - 153,229
Net change in fund balances 1,369 1,242 127,103 - (19,122) 489,483
Fund balances, June 30, 2020 4,313 13,339 273,667 - 213,951 553,567
Fund balances, June 30, 2021 5,682$ 14,581$ 400,770$ -$ 194,829$ 1,043,050$
Special Revenue Funds
110
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 173 of 215
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2021
Local
Transportation
Fund
Street
Assessment
Fund
General
Government
Facilities Fees
Fund
Storm Drainage
Facilities Fees
Fund
Law
Enforcement
Facilities Fees
Fund
Fire Facilities
Fees Fund
Revenues:
Taxes and assessments -$ 2,160$ -$ -$ -$ -$
Licenses and permits - - 41,074 37,320 22,993 36,954
Intergovernmental revenues 1,133,242 - - - - -
Use of money and property 27,413 197 1,172 1,506 1,075 12,915
Other revenues - - - - - -
Total revenues 1,160,655 2,357 42,246 38,826 24,068 49,869
Expenditures:
Salaries and benefits - - - - - -
Supplies and services - - - - - -
Special projects and studies 54,613 - - - - -
Capital outlay 710,357 - - - - -
Total expenditures 764,970 - - - - -
Excess of revenues over
(under) expenditures 395,685 2,357 42,246 38,826 24,068 49,869
Other Financing Sources (Uses):
Transfers in 98,588 - - - - -
Transfers out - - - - - -
Total other financing
sources (uses)98,588 - - - - -
Net change in fund balances 494,273 2,357 42,246 38,826 24,068 49,869
Fund balances, June 30, 2020 2,840,838 84,889 178,861 400,334 329,303 1,337,451
Fund balances, June 30, 2021 3,335,111$ 87,246$ 221,107$ 439,160$ 353,371$ 1,387,320$
Special Revenue Funds
111
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 174 of 215
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2021
Open Space
Acquisition Fees
Fund
Parkland
Facilities Fees
Fund
Public Facilities
Fees Fund
Library
Expansion
Facilities Fees
Fund
Community
Facilities
District Fund
Apple Valley
Street & Storm
Drain
Assessment
District Fund
Revenues:
Taxes and assessments -$ -$ -$ -$ 625,724$ 38,500$
Licenses and permits 62,252 180,302 40,372 20,395 - -
Intergovernmental revenues - - - - - -
Use of money and property 2,612 (8,427) (5,044) 805 (2,444) 1,418
Other revenues - - - - - -
Total revenues 64,864 171,875 35,328 21,200 623,280 39,918
Expenditures:
Salaries and benefits - - - - - -
Supplies and services - - - - 5,150 5,987
Special projects and studies - - - - - -
Capital outlay - 938,263 85,498 - - -
Total expenditures - 938,263 85,498 - 5,150 5,987
Excess of revenues over
(under) expenditures 64,864 (766,388) (50,170) 21,200 618,130 33,931
Other Financing Sources (Uses):
Transfers in - - - - - -
Transfers out - - - - (698,950) -
Total other financing
sources (uses)- - - - (698,950) -
Net change in fund balances 64,864 (766,388) (50,170) 21,200 (80,820) 33,931
Fund balances, June 30, 2020 730,117 1,226,521 54,851 213,141 137,652 456,154
Fund balances, June 30, 2021 794,981$ 460,133$ 4,681$ 234,341$ 56,832$ 490,085$
Special Revenue Funds
112
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 175 of 215
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2021
Capital Projects
Funds
Apple Valley
Landscape &
Lighting
Assessment
District Fund
Las Lomas Street
& Storm Drain
Assessment
District Fund
Las Lomas
Landscape &
Lighting
Assessment
District Fund
De Anza Street
& Storm Drain
Assessment
District Fund
De Anza
Landscape &
Lighting
Assessment
District Fund
Capital Projects
Fund
Revenues:
Taxes and assessments 63,000$ 92,933$ 66,048$ 30,561$ 15,874$ -$
Licenses and permits 9,900 - - - - -
Intergovernmental revenues - - - - - (716)
Use of money and property 239 2,559 314 1,280 242 383
Other revenues - - - - - -
Total revenues 73,139 95,492 66,362 31,841 16,116 (333)
Expenditures:
Salaries and benefits - - - - - -
Supplies and services 72,665 6,119 62,105 5,971 15,914 -
Special projects and studies - - - - - -
Capital outlay - - - - - -
Total expenditures 72,665 6,119 62,105 5,971 15,914 -
Excess of revenues over
(under) expenditures 474 89,373 4,257 25,870 202 (333)
Other Financing Sources (Uses):
Transfers in - - 1,850 - 1,400 -
Transfers out - - - - - -
Total other financing
sources (uses)- - 1,850 - 1,400 -
Net change in fund balances 474 89,373 6,107 25,870 1,602 (333)
Fund balances, June 30, 2020 182,478 548,148 180,929 454,726 129,518 365,655
Fund balances, June 30, 2021 182,952$ 637,521$ 187,036$ 480,596$ 131,120$ 365,322$
Special Revenue Funds
113
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 176 of 215
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2021
2010 Bond
Proceeds Master
Agreement Fund
Youth Center
Construction
Fund TOTALS
Revenues:
Taxes and assessments -$ -$ 1,225,058$
Licenses and permits - - 467,362
Intergovernmental revenues - - 2,860,610
Use of money and property 527 8 53,110
Other revenues - - 34,987
Total revenues 527 8 4,641,127
Expenditures:
Salaries and benefits - - 470,528
Supplies and services - - 946,491
Special projects and studies - - 62,033
Capital outlay 1,519 - 2,121,752
Total expenditures 1,519 - 3,600,804
Excess of revenues over
(under) expenditures (992) 8 1,040,323
Other Financing Sources (Uses):
Transfers in - - 353,655
Transfers out - - (797,538)
Total other financing
sources (uses)- - (443,883)
Net change in fund balances (992) 8 596,440
Fund balances, June 30, 2020 303,790 3,007 11,217,200
Fund balances, June 30, 2021 302,798$ 3,015$ 11,813,640$
Capital Projects Funds
114
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 177 of 215
CITY OF ATASCADERO
SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
S.L.E.S.F. Grant 70,930$ 139,130$ 139,125$ (5)$
Interest income - - 1,369 1,369
Total revenues 70,930 139,130 140,494 1,364
Expenditures:
Employee services 35,640 64,430 64,427 3
Computer maintenance & replacement - 7,800 7,800 -
Operating supplies - 3,780 3,778 2
Contract services 1,290 6,840 6,843 (3)
Professional development - 2,000 2,000 -
Special projects and purchases:
Personal Protective Vests - 6,800 6,800 -
Capital outlay:
Radio Repeater Project - 47,480 47,477 3
34,000 - - -
Total expenditures 70,930 139,130 139,125 5
Net change in fund balance -$ -$ 1,369 1,369$
Fund balance, June 30, 2020 4,313
Fund balance, June 30, 2021 5,682$
Cash Contribution to Vehicle and Equipment
Replacement Fund for Vehicle Purchase
Budget Variance with Final
Budget Positive
(Negative)
115
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 178 of 215
CITY OF ATASCADERO
DOWNTOWN BUSINESS IMPROVEMENT AREA FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Tourism assessments 10,600$ 11,550$ 12,971$ 1,421$
Interest income 190 190 21 (169)
Total revenues 10,790 11,740 12,992 1,252
Expenditures:
Main Street Administration 10,800 11,750 11,750 -
Total expenditures 10,800 11,750 11,750 -
Net change in fund balance (10)$ (10)$ 1,242 1,252$
Fund balance, June 30, 2020 13,339
Fund balance, June 30, 2021 14,581$
Budget Variance with Final
Budget Positive
(Negative)
116
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 179 of 215
CITY OF ATASCADERO
ATASCADERO TOURISM BUSINESS IMPROVEMENT DISTRICT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Tourism assessments 326,770$ 326,770$ 277,287$ (49,483)$
Interest income 4,670 4,670 2,027 (2,643)
Total revenues 331,440 331,440 279,314 (52,126)
Expenditures:
Office expense 1,000 1,000 - 1,000
Advertising 160,000 160,000 43,142 116,858
Operating Supplies 500 500 - 500
Contract services 151,250 151,250 106,295 44,955
Professional Development 430 430 - 430
Administration 3,270 3,270 2,774 496
Total expenditures 316,450 316,450 152,211 164,239
Net change in fund balance 14,990$ 14,990$ 127,103 112,113$
Fund balance, June 30, 2020 273,667
Fund balance, June 30, 2021 400,770$
Budget Variance with Final
Budget Positive
(Negative)
117
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 180 of 215
CITY OF ATASCADERO
COMMUNITY DEVELOPMENT BLOCK GRANT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Community Development Block Grant 303,590$ 477,260$ 348,937$ (128,323)$
Total revenues 303,590 477,260 348,937 (128,323)
Expenditures:
Administration:
CDBG general administration - 10,300 10,299 1
Special projects and studies:
Youth Scholarships - 12,500 - 12,500
Capital outlay:
Traffic Way and El Camino Real Barrier Removal 303,590 334,190 334,186 4
Santa Rosa Barrier Removal - 120,270 4,452 115,818
Total expenditures 303,590 477,260 348,937 128,323
Net change in fund balance -$ -$ - -$
Fund balance, June 30, 2020 -
Fund balance, June 30, 2021 -$
Budget Variance with Final
Budget Positive
(Negative)
118
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 181 of 215
CITY OF ATASCADERO
TREE PLANT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Permits and fees 10,000$ 10,000$ 15,800$ 5,800$
Interest income 920 920 (19) (939)
Total revenues 10,920 10,920 15,781 4,861
Expenditures:
Office expense 100 100 - 100
Operating supplies 200 200 - 200
Contract services 19,000 19,000 17,473 1,527
Professional development 500 500 - 500
Administrative charges 17,430 17,430 17,430 -
Special projects and studies:
Native Tree Replanting 9,000 9,000 - 9,000
Total expenditures 46,230 46,230 34,903 11,327
Net change in fund balance (35,310)$ (35,310)$ (19,122) 16,188$
Fund balance, June 30, 2020 213,951
Fund balance, June 30, 2021 194,829$
Budget Variance with Final
Budget Positive
(Negative)
119
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 182 of 215
CITY OF ATASCADERO
GAS TAX FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Section 2103 highway users tax 283,280$ 283,280$ 200,532$ (82,748)$
Section 2105 highway users tax 184,220 184,220 153,130 (31,090)
Section 2106 highway users tax 138,220 138,220 116,363 (21,857)
Section 2107 highway users tax 240,620 240,620 207,211 (33,409)
Section 2107.5 highway users tax 6,000 6,000 6,000 -
SB1- Section 2031 Road Maintenance & Rehabilitation 568,200 568,200 557,213 (10,987)
FEMA Revenue- 2017 Storms - - (427) (427)
Other revenues - - 34,987 34,987
Interest income 3,620 3,620 10,962 7,342
Total revenues 1,424,160 1,424,160 1,285,971 (138,189)
Expenditures:
Salaries and benefits 460,030 460,030 406,101 53,929
Computer maintenance & replacement 3,690 3,690 3,690 -
Insurance 17,850 17,850 16,511 1,339
Utilities 110,000 115,640 115,635 5
Communications 1,500 1,500 1,442 58
Operating supplies and equipment 45,000 46,740 20,318 26,422
Vehicle and equipment operations 51,570 51,570 42,135 9,435
Contract services 112,500 112,500 91,355 21,145
Professional development 3,450 3,450 1,500 1,950
Recruitment 200 200 - 200
Department service allocation 140,570 140,570 140,570 -
Administrative charges 109,840 109,840 109,840 -
Special projects
Portable Generator - 620 620 -
Total expenditures 1,056,200 1,064,200 949,717 114,483
Excess of revenues over (under) expenditures 367,960 359,960 336,254 (23,706)
Budget Variance with Final
Budget Positive
(Negative)
120
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 183 of 215
CITY OF ATASCADERO
GAS TAX FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Other Financing Sources (Uses):
200,240$ 208,240$ 251,817$ 43,577$
(1,045,310) (1,045,310) (98,588) 946,722
Total other financing sources (uses)(845,070) (837,070) 153,229 990,299
Net change in fund balance (477,110)$ (477,110)$ 489,483 966,593$
Fund balance, June 30, 2020 553,567
Fund balance, June 30, 2021 1,043,050$
Transfer out to Local Transportation Fund for El
Camino Real Rehabilitation South (SB1)
Budget Variance with Final
Budget Positive
(Negative)
Transfer from General Fund for street maintenance
121
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 184 of 215
CITY OF ATASCADERO
LOCAL TRANSPORTATION FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Local Transportation Tax- Article 3 Bike Paths 28,860$ 28,860$ 22,448$ (6,412)$
Local Transportation Tax- Article 8 Streets 882,480 882,480 701,851 (180,629)
HBRR Grant - Via Avenue Bridge 3,100,580 3,100,580 76,957 (3,023,623)
HBRR Grant - Santa Lucia Bridge 1,717,710 1,717,710 286,120 (1,431,590)
USHA- Traffic Way/Ardilla Ave Rehabilitation 285,270 285,270 528 (284,742)
Local Roadway Safety Plan 72,000 72,000 46,635 (25,365)
RSHA- Hwy 41 Complete Streets 118,510 118,510 - (118,510)
OES Revenue- 2017 Storms - - (1,297) (1,297)
Interest income 37,660 37,660 27,413 (10,247)
Total revenues 6,243,070 6,243,070 1,160,655 (5,082,415)
Expenditures:
Special projects:
Pavement Crack Sealing Preservation Program 60,000 60,000 - 60,000
Hwy 41 Complete Streets 118,510 118,510 - 118,510
Citywide Pavement Condition Evaluation Update 7,160 7,160 508 6,652
25,000 25,000 - 25,000
Balboa Road Emergency Access Repairs 2,750 2,750 - 2,750
Local Roadway Safety Plan 85,820 85,820 54,105 31,715
Capital outlay:
Viejo Camino Road Rehabilitation Project 33,040 33,040 - 33,040
Santa Lucia Road Rehabilitation Project 152,420 152,420 - 152,420
2019 Pavement Resurfacing Project- Multiple Roads 33,690 33,690 - 33,690
San Anselmo Rehabilitation Project- West 90,010 90,010 330 89,680
El Camino Real Rehabilitation Project- South 1,250,000 1,250,000 98,588 1,151,412
Traffic Way/Ardilla Avenue Rehabilitation 285,270 285,270 528 284,742
2020 Pavement Resurfacing - Multiple Roads 283,290 283,290 26,773 256,517
San Gabriel Road Rehabilitation 51,000 96,900 93,452 3,448
San Marcos Road Rehabilitation 44,000 84,200 70,802 13,398
San Marcos Road Embankment Subsidence Repair 275,000 275,000 1,675 273,325
Via Avenue Bridge Replacement 3,502,300 3,502,300 86,927 3,415,373
Santa Lucia Road Bridge Replacement 1,717,710 1,717,710 331,282 1,386,428
Total expenditures 8,016,970 8,103,070 764,970 7,338,100
Excess of revenues over (under) expenditures (1,773,900) (1,860,000) 395,685 2,255,685
Budget Variance with Final
Budget Positive
(Negative)
Bridge Evaluations and Studies
122
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 185 of 215
CITY OF ATASCADERO
LOCAL TRANSPORTATION FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Other Financing Sources (Uses):
1,045,310$ 1,045,310$ 98,588$ (946,722)$
Total other financing sources (uses)1,045,310 1,045,310 98,588 (946,722)
Net change in fund balance (728,590)$ (814,690)$ 494,273 1,308,963$
Fund balance, June 30, 2020 2,840,838
Fund balance, June 30, 2021 3,335,111$
Transfer from Gas Tax Fund for El Camino Real
Rehabilitation Project South (SB1)
Budget Variance with Final
Budget Positive
(Negative)
123
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 186 of 215
CITY OF ATASCADERO
STREET ASSESSMENT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Taxes and special assessments- Lobos Lane 280$ 280$ 280$ -$
Taxes and special assessments- Sonora / Pinal 380 380 380 -
Taxes and special assessments- Maleza 180 180 180 -
Taxes and special assessments- San Fernando 580 580 580 -
Taxes and special assessments- Aguila 100 100 100 -
Taxes and special assessments- Pinal / Escarpa 180 180 180 -
Taxes and special assessments- Cayucos 220 220 220 -
Taxes and special assessments- Falda 240 240 240 -
Interest income 590 590 197 (393)
Total revenues 2,750 2,750 2,357 (393)
Net change in fund balance 2,750 2,750 2,357 (393)
Fund balance, June 30, 2020 84,889
Fund balance, June 30, 2021 87,246$
Variance with Final
Budget Positive
(Negative)
Budget
124
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 187 of 215
CITY OF ATASCADERO
GENERAL GOVERNMENT FACILITIES FEES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 127,270$ 127,270$ 41,074$ (86,196)$
Interest income 5,020 5,020 1,172 (3,848)
Total revenues 132,290 132,290 42,246 (90,044)
Net change in fund balance 132,290$ 132,290$ 42,246 (90,044)$
Fund balance, June 30, 2020 178,861
Fund balance, June 30, 2021 221,107$
Variance with Final
Budget Positive
(Negative)
Budget
125
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 188 of 215
CITY OF ATASCADERO
STORM DRAINAGE FACILITIES FEES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 63,450$ 63,450$ 37,320$ (26,130)$
Interest income 810 810 1,506 696
Total revenues 64,260 64,260 38,826 (25,434)
Expenditures:
Special projects and studies:
Drainage Improvement Program 50,000 50,000 - 50,000
Capital projects:
Culvert Replacement & Inlet Improvement Program 185,500 185,500 - 185,500
Total expenditures 235,500 235,500 - 235,500
Net change in fund balance (171,240)$ (171,240)$ 38,826 210,066$
Fund balance, June 30, 2020 400,334
Fund balance, June 30, 2021 439,160$
Variance with Final
Budget Positive
(Negative)
Budget
126
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 189 of 215
CITY OF ATASCADERO
LAW ENFORCEMENT FACILITIES FEES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 61,740$ 61,740$ 22,993$ (38,747)$
Interest income 6,740 6,740 1,075 (5,665)
Total revenues 68,480 68,480 24,068 (44,412)
Net change in fund balance 68,480$ 68,480$ 24,068 (44,412)$
Fund balance, June 30, 2020 329,303
Fund balance, June 30, 2021 353,371$
Budget Variance with Final
Budget Positive
(Negative)
127
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 190 of 215
CITY OF ATASCADERO
FIRE FACILITIES FEES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 89,740$ 89,740$ 36,954$ (52,786)$
Rental income 10,800 10,800 10,800 -
Interest income 10,960 10,960 2,115 (8,845)
Total revenues 111,500 111,500 49,869 (61,631)
Net change in fund balance 111,500$ 111,500$ 49,869 (61,631)$
Fund balance, June 30, 2020 1,337,451
Fund balance, June 30, 2021 1,387,320$
Budget Variance with Final
Budget Positive
(Negative)
128
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 191 of 215
CITY OF ATASCADERO
OPEN SPACE ACQUISITION FEES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 162,710$ 162,710$ 62,252$ (100,458)$
Interest income 15,130 15,130 2,612 (12,518)
Total revenues 177,840 177,840 64,864 (112,976)
Net change in fund balance 177,840$ 177,840$ 64,864 (112,976)$
Fund balance, June 30, 2020 730,117
Fund balance, June 30, 2021 794,981$
Budget Variance with Final
Budget Positive
(Negative)
129
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 192 of 215
CITY OF ATASCADERO
PARKLAND FACILITIES FEES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 398,670$ 398,670$ 180,302$ (218,368)$
Interest income 18,740 18,740 (8,427) (27,167)
Total revenues 417,410 417,410 171,875 (245,535)
Expenditures:
Capital Projects:
Atascadero Lake Pipeline Repair 144,610 144,610 7,341 137,269
La Plaza Park Project 440,890 1,057,590 922,139 135,451
Pickleball Courts @ Colony Park - 15,000 8,783 6,217
Total expenditures 585,500 1,217,200 938,263 278,937
Net change in fund balance (168,090)$ (799,790)$ (766,388) 33,402$
Fund balance, June 30, 2020 1,226,521
Fund balance, June 30, 2021 460,133$
Budget Variance with Final
Budget Positive
(Negative)
130
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 193 of 215
CITY OF ATASCADERO
PUBLIC FACILITIES FEES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 103,280$ 103,280$ 40,372$ (62,908)$
Interest income 2,360 2,360 (5,044) (7,404)
Total revenues 105,640 105,640 35,328 (70,312)
Expenditures:
Capital projects:
Zoo Garden Event Center 157,240 157,240 85,498 71,742
Total expenditures 157,240 157,240 85,498 71,742
Net change in fund balance (51,600)$ (51,600)$ (50,170) 1,430$
Fund balance, June 30, 2020 54,851
Fund balance, June 30, 2021 4,681$
Budget Variance with Final
Budget Positive
(Negative)
131
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 194 of 215
CITY OF ATASCADERO
LIBRARY EXPANSION FACILITIES FEES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Impact fees 56,930$ 56,930$ 20,395$ (36,535)$
Interest income 4,550 4,550 805 (3,745)
Total revenues 61,480 61,480 21,200 (40,280)
Net change in fund balance 61,480$ 61,480$ 21,200 (40,280)$
Fund balance, June 30, 2020 213,141
Fund balance, June 30, 2021 234,341$
Budget Variance with Final
Budget Positive
(Negative)
132
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 195 of 215
CITY OF ATASCADERO
COMMUNITY FACILITIES DISTRICT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
Original Final Actual Amounts
Revenues:
Taxes and assessments 603,080$ 603,080$ 625,724$ 22,644$
Interest income 1,580 1,580 (2,444) (4,024)
Total revenues 604,660 604,660 623,280 18,620
Expenditures:
Contract services 5,950 5,950 5,150 800
Total expenditures 5,950 5,950 5,150 800
Excess of revenues over (under) expenditures 598,710 598,710 618,130 19,420
Other Financing Sources (Uses):
(698,950) (698,950) (698,950) -
Total other financing sources (uses)(698,950) (698,950) (698,950) -
Net change in fund balance (100,240)$ (100,240)$ (80,820) 19,420$
Fund balance, June 30, 2020 137,652
Fund balance, June 30, 2021 56,832$
Transfer to the General Fund for police, fire and
parks services
For the Fiscal Year Ended June 30, 2021
Budget Variance with Final
Budget Positive
(Negative)
133
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 196 of 215
CITY OF ATASCADERO
APPLE VALLEY STREET & STORM DRAIN ASSESSMENT DISTRICT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
Original Final Actual Amounts
Revenues:
Taxes and assessments 38,500$ 38,500$ 38,500$ -$
Interest income 5,490 5,490 1,418 (4,072)
Total revenues 43,990 43,990 39,918 (4,072)
Expenditures:
Advertising 300 300 99 201
Contract services 18,510 17,630 3,775 13,855
Administration 1,240 2,120 2,113 7
Total expenditures 20,050 20,050 5,987 14,063
Net change in fund balance 23,940$ 23,940$ 33,931 9,991$
Fund balance, June 30, 2020 456,154
Fund balance, June 30, 2021 490,085$
Budget
For the Fiscal Year Ended June 30, 2021
Variance with Final
Budget Positive
(Negative)
134
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 197 of 215
CITY OF ATASCADERO
APPLE VALLEY LANDSCAPE & LIGHTING ASSESSMENT DISTRICT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
Original Final Actual Amounts
Revenues:
Taxes and assessments 63,000$ 63,000$ 63,000$ -$
Contributions from developer 9,900 9,900 9,900 -
Interest income 2,510 2,510 239 (2,271)
Total revenues 75,410 75,410 73,139 (2,271)
Expenditures:
Advertising 500 500 323 177
Utilities 13,220 18,150 18,143 7
Operating supplies 2,500 2,500 96 2,404
Contract services 60,230 55,050 51,757 3,293
Administration 2,100 2,350 2,346 4
Total expenditures 78,550 78,550 72,665 5,885
Net change in fund balance (3,140)$ (3,140)$ 474 3,614$
Fund balance, June 30, 2020 182,478
Fund balance, June 30, 2021 182,952$
For the Fiscal Year Ended June 30, 2021
Budget Variance with Final
Budget Positive
(Negative)
135
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 198 of 215
CITY OF ATASCADERO
LAS LOMAS STREET & STORM DRAIN ASSESSMENT DISTRICT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
Original Final Actual Amounts
Revenues:
Taxes and assessments 92,240$ 92,240$ 92,933$ 693$
Interest income 6,180 6,180 2,559 (3,621)
Total revenues 98,420 98,420 95,492 (2,928)
Expenditures:
Advertising 300 300 99 201
Contract services 17,830 17,380 3,775 13,605
Administration 1,800 2,250 2,245 5
Special projects and studies:
Slurry Seal 394,000 394,000 - 394,000
Total expenditures 413,930 413,930 6,119 407,811
Net change in fund balance (315,510)$ (315,510)$ 89,373 404,883$
Fund balance, June 30, 2020 548,148
Fund balance, June 30, 2021 637,521$
Budget Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2021
136
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 199 of 215
CITY OF ATASCADERO
LAS LOMAS LANDSCAPE & LIGHTING ASSESSMENT DISTRICT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
Original Final Actual Amounts
Revenues:
Taxes and assessments 66,050$ 66,050$ 66,048$ (2)$
Interest income 2,550 2,550 314 (2,236)
Total revenues 68,600 68,600 66,362 (2,238)
Expenditures:
Advertising 500 500 323 177
Utilities 4,800 6,930 6,923 7
Operating supplies 1,080 1,080 123 957
Contract services 76,900 73,790 52,406 21,384
Administration 1,360 2,340 2,330 10
Special projects and studies:
Planting and landscape project 4,000 4,000 - 4,000
Total expenditures 88,640 88,640 62,105 26,535
Excess of revenues over (under) expenditures (20,040) (20,040) 4,257 24,297
Other Financing Sources (Uses):
1,850 1,850 1,850 -
Total other financing sources (uses)1,850 1,850 1,850 -
Net change in fund balance (18,190)$ (18,190)$ 6,107 24,297$
Fund balance, June 30, 2020 180,929
Fund balance, June 30, 2021 187,036$
Budget Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2021
Transfer from the General Fund for
open space maintenance
137
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 200 of 215
CITY OF ATASCADERO
DE ANZA STREET & STORM DRAIN ASSESSMENT DISTRICT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
Original Final Actual Amounts
Revenues:
Taxes and assessments 30,560$ 30,560$ 30,561$ 1$
Interest income 6,500 6,500 1,280 (5,220)
Total revenues 37,060 37,060 31,841 (5,219)
Expenditures:
Advertising 300 300 99 201
Contract services 19,100 18,680 3,856 14,824
Administration 1,600 2,020 2,016 4
Total expenditures 21,000 21,000 5,971 15,029
Net change in fund balance 16,060$ 16,060$ 25,870 9,810$
Fund balance, June 30, 2020 454,726
Fund balance, June 30, 2021 480,596$
For the Fiscal Year Ended June 30, 2021
Budget Variance with Final
Budget Positive
(Negative)
138
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 201 of 215
CITY OF ATASCADERO
DE ANZA LANDSCAPE & LIGHTING ASSESSMENT DISTRICT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
Original Final Actual Amounts
Revenues:
Taxes and assessments 15,880$ 15,880$ 15,874$ (6)$
Interest income 1,730 1,730 242 (1,488)
Total revenues 17,610 17,610 16,116 (1,494)
Expenditures:
Advertising 500 500 323 177
Utilities 500 1,180 1,171 9
Operating supplies 840 840 96 744
Contract services 20,790 20,110 12,216 7,894
Administration 2,180 2,180 2,108 72
Special projects and studies:
Landscape Improvements 5,200 5,200 - 5,200
Total expenditures 30,010 30,010 15,914 14,096
Excess of revenues over (under) expenditures (12,400) (12,400) 202 12,602
Other Financing Sources (Uses):
1,400 1,400 1,400 -
Total other financing sources (uses)1,400 1,400 1,400 -
Net change in fund balance (11,000)$ (11,000)$ 1,602 12,602$
Fund balance, June 30, 2020 129,518
Fund balance, June 30, 2021 131,120$
Transfer from the General Fund for
open space maintenance
For the Fiscal Year Ended June 30, 2021
Budget Variance with Final
Budget Positive
(Negative)
139
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 202 of 215
CITY OF ATASCADERO
CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
OES Revenue- 2017 Storms -$ -$ (716)$ (716)$
Interest income 6,450 6,450 383 (6,067)
Total revenues 6,450 6,450 (333) (6,783)
Net change in fund balance 6,450$ 6,450$ (333) (6,783)$
Fund balance, June 30, 2020 365,655
Fund balance, June 30, 2021 365,322$
Variance with Final
Budget Positive
(Negative)
Budget
140
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 203 of 215
CITY OF ATASCADERO
2010 BOND PROCEEDS MASTER AGREEMENT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Interest income -$ -$ 527$ 527$
Total revenues - - 527 527
Expenditures:
Capital outlay:
Purchase East Mall Tax Default Properties - 1,520 1,519 1
Centennial Bridge and Plaza Project 256,570 255,050 - 255,050
Maiden Statue Placement 15,000 15,000 - 15,000
Downtown Parking Wayfinding Signage 15,000 15,000 - 15,000
Total expenditures 286,570 286,570 1,519 285,051
Net change in fund balance (286,570)$ (286,570)$ (992) 285,578$
Fund balance, June 30, 2020 303,790
Fund balance, June 30, 2021 302,798$
Budget Variance with Final
Budget Positive
(Negative)
141
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 204 of 215
CITY OF ATASCADERO
YOUTH CENTER CONSTRUCTION FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2021
Original Final Actual Amounts
Revenues:
Interest income -$ -$ 8$ 8$
Total revenues - - 8 8
Net change in fund balance -$ -$ 8 8$
Fund balance, June 30, 2020 3,007
Fund balance, June 30, 2021 3,015$
Budget Variance with Final
Budget Positive
(Negative)
142
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 205 of 215
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
June 30, 2021
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
ASSETS
Current Assets:
Cash and investments 1,860,464$ 4,088,303$ 4,025,290$ 9,974,057$
Receivables:
Accrued interest 4,236 9,180 10,300 23,716
Prepaid expenses 13,699 - - 13,699
Total current assets 1,878,399 4,097,483 4,035,590 10,011,472
Capital Assets:
Non-depreciable:
Construction in progress 544 154,258 1,415,312 1,570,114
Depreciable:
Vehicles - 5,378,795 - 5,378,795
Equipment 3,746,631 3,889,965 21,024 7,657,620
Structures and improvements - - 51,351,597 51,351,597
Accumulated depreciation (2,839,463) (6,493,932) (10,947,785) (20,281,180)
Net capital assets 907,712 2,929,086 41,840,148 45,676,946
Total assets 2,786,111 7,026,569 45,875,738 55,688,418
DEFERRED OUTFLOWS
Deferred outflows related to pensions 89,892 - 84,613 174,505
Total deferred outflows 89,892 - 84,613 174,505
LIABILITIES
Current Liabilities:
Accounts payable 52,035 37,351 18,195 107,581
Accrued salaries and benefits 15,297 - 8,912 24,209
Unearned revenue - - 700 700
Noncurrent Liabilities:
Noncurrent liabilities 597,308 - 505,734 1,103,042
Total liabilities 664,640 37,351 533,541 1,235,532
143
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 206 of 215
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION (continued)
June 30, 2021
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
DEFERRED INFLOWS
Deferred inflows related to pensions 21,679$ -$ 22,282$ 43,961$
Total deferred inflows 21,679 - 22,282 43,961
NET POSITION
Net investment in capital assets 907,712 2,929,086 41,840,148 45,676,946
Unrestricted 1,281,972 4,060,132 3,564,380 8,906,484
Total net position 2,189,684$ 6,989,218$ 45,404,528$ 54,583,430$
144
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 207 of 215
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
For the Fiscal Year Ended June 30, 2021
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Operating Revenues:
Charges for services 993,030$ 222,110$ 604,960$ 1,820,100$
Total operating revenues 993,030 222,110 604,960 1,820,100
Operating Expenses:
Salaries and benefits 545,945 - 295,020 840,965
Office expense 441 - - 441
Computer maintenance, software and replacement - - 3,370 3,370
Insurance - - 68,679 68,679
Occupancy and rental costs 43,190 - - 43,190
Utilities - - 90,338 90,338
Communications 69,132 - 2,406 71,538
Operating supplies and services 19,421 - 24,038 43,459
Vehicle and equipment operating costs 124 - 11,347 11,471
Contract services 108,045 - 39,559 147,604
Professional development 3,273 - - 3,273
Administrative charges 21,770 - 52,080 73,850
Special projects:
Monitors 1,409 - - 1,409
Wireless networks 1,102 - - 1,102
Depreciation 226,407 572,183 1,151,447 1,950,037
Total operating expenses 1,040,259 572,183 1,738,284 3,350,726
Operating income (loss)(47,229) (350,073) (1,133,324) (1,530,626)
145
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 208 of 215
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION (continued)
For the Fiscal Year Ended June 30, 2021
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Non-Operating Revenues (Expenses):
Interest income 7,515$ 14,611$ 7,299$ 29,425$
Gain (loss) on sale of capital assets - 5,940 - 5,940
Total non-operating revenues (expenses)7,515 20,551 7,299 35,365
Change in net position prior to capital
contributions (39,714) (329,522) (1,126,025) (1,495,261)
Capital Contributions:
Cash contributions from other funds 277,400 850,130 - 1,127,530
Capital contributions from other funds - 59,704 1,355,058 1,414,762
Total capital contributions 277,400 909,834 1,355,058 2,542,292
Change in net position 237,686 580,312 229,033 1,047,031
Total net position, June 30, 2020 1,951,998 6,408,906 45,175,495 53,536,399
Total net position, June 30, 2021 2,189,684$ 6,989,218$ 45,404,528$ 54,583,430$
146
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 209 of 215
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2021
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Cash Flows From Operating Activities:
Internal activity - payments from other funds 993,030$ 222,110$ 604,960$ 1,820,100$
Payments to suppliers of goods and services (224,207) 35,884 (289,512) (477,835)
Payments for employee services (515,930) - (282,740) (798,670)
Net cash provided by operating
activities 252,893 257,994 32,708 543,595
Acquisition of capital assets (210,566) (436,746) - (647,312)
Cash contributions received for capital purchases 277,400 850,130 - 1,127,530
Proceeds from sale of capital assets - 5,940 - 5,940
Net cash provided by capital
and related financing activities 66,834 419,324 - 486,158
Cash Flows From Investing Activities:
Interest income 7,265 14,287 7,435 28,987
Net cash provided by investing activities 7,265 14,287 7,435 28,987
Net increase in cash and cash
equivalents 326,992 691,605 40,143 1,058,740
Cash and cash equivalents - June 30, 2020 1,533,472 3,396,698 3,985,147 8,915,317
Cash and cash equivalents - June 30, 2021 1,860,464$ 4,088,303$ 4,025,290$ 9,974,057$
Cash Flows From Capital and Related Financing
Activities:
147
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 210 of 215
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS (continued)
For the Fiscal Year Ended June 30, 2021
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Operating income (loss)(47,229)$ (350,073)$ (1,133,324)$ (1,530,626)$
Depreciation expense 226,407 572,183 1,151,447 1,950,037
Prepaid expenses 16,633 - - 16,633
Accounts payable 27,067 37,351 2,305 66,723
Accrued salaries and benefits 1,385 (1,467) (731) (813)
Deferred outflows (7,816) - (4,741) (12,557)
Deferred inflows (11,831) - (7,175) (19,006)
Net pension liability 52,325 - 31,736 84,061
Compensated absences (4,048) - (6,809) (10,857)
Net cash provided by
operating activities 252,893$ 257,994$ 32,708$ 543,595$
Reconciliation of operating income (loss) to net
cash provided by operating activities:
Adjustments to reconcile operating income (loss)
to net cash provided by operating
activities:
Change in assets, deferred outflows,
liabilities, and deferred inflows:
148
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 1
Page 211 of 215
Moss, Levy & Hartzheim LLP
Certified Public Accountants
2400 Professional Parkway, Suite 205 Santa Maria, CA 93455 Tel 805.925.2579 Fax 805.925.2147 mlhcpas.com
BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING
STANDARDS
City Council
City of Atascadero
Atascadero, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General
of the United States, the financial statements of the governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information of the City of Atascadero (the City), as of and for the fiscal year ended
June 30, 2021, and the related notes to the financial statements, which collectively comprise City’s basic financial
statements, and have issued our report thereon dated November 30, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial
reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of
expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness
of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal
control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements
on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that
there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or
detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in
internal control that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was
not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies.
Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be
material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements, noncompliance with which could have a direct and material effect on the determination of financial
statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our
audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results
of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This
report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the
entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Santa Maria, California
November 30, 2021
ITEM NUMBER: C-1
DATE: 01/25/22
ATTACHMENT: 2
Page 212 of 215
ITEM NUMBER: C-2
DATE: 01/25/22
Atascadero City Council
Staff Report – Atascadero Fire & Emergency Services
Department
Staffing for Adequate Fire and Emergency Response
(SAFER) Grant
RECOMMENDATION:
Council authorize the Fire Chief to apply for and City Manager to execute a grant contract
for a SAFER grant that would reimburse the City for the cost of three additional firefighters
for three years.
DISCUSSION:
The Department of Homeland Security (DHS) Federal Emergency Management Agency
(FEMA) is responsible for the implementation and administration of the Staffing for
Adequate Fire and Emergency Response (SAFER) Grants. SAFER is a competitive,
discretionary grant program. It provides financial assistance to help fire departments hire
new firefighters. The goal is to help departments improve staffing levels to ensure they
have adequate personnel to respond and safely perform at incident scenes; providing
protection from fire and fire-related hazards in their communities. This grant program
provides three-year grants to assist fire departments by paying all salaries and benefits
of the SAFER-funded positions. In Fiscal Year (FY) 2021, Congress appropriated a total
of $560 million to DHS for SAFER grants.
The City has applied and has been selected to receive SAFER grants in both 2011 and
2018. The 2018 grant was completed in 2021 and that firefighter position was then
included in the 2021-2023 City Budget.
Grantees must maintain their staffing at the level that existed at the time of award as well
as the SAFER-funded staffing for the three-year period of performance, unless the
grantee has been afforded a waiver of this requirement. The layoff of firefighters duri ng
the three-year period of performance will result in the termination of the grant award.
If a SAFER grantee loses a firefighter for any reason (such as attrition or termination)
during the three-year period of performance, the department must fill the position or lose
funding for the position until the vacancy is filled. The only exception is for grantees that
receive waivers from FEMA for the vacated positions that have been lost due to
documentable economic hardship.
Page 213 of 215
ITEM NUMBER: C-2
DATE: 01/25/22
Currently, Atascadero Fire and Emergency Services has 18 full-time firefighters assigned
to shift work and daily emergency response. They are divided into three shifts o f six
firefighters each. Each shift works 48 straight hours on duty, with three firefighters at each
of the two fire stations. A daily staffing level of three fire personnel per engine helps to
provide an effective, safe response for the majority of emergencies that may occur.
Currently, to maintain this number of six firefighters per day, a significant amount of
overtime money is relied on to cover absences from vacation, illness or training.
Staff is recommending that the City apply for three SAFER grant firefighters, which equals
one additional firefighter per shift. Adding one additional fire personnel per shift increases
on-duty staff per shift to seven from the current level of six firefighters. This additional
firefighter will help maintain staffing levels of three per engine, while significantly reducing
overtime expenditures.. The City currently budgets $344,000 per year in overtime
spending, which has historically been mostly used for shift coverage.
Adding one firefighter per shift to increase current staffing level will help to ensure that
there are six personnel on duty every day, even during times of:
• Long Term injuries –Our workforce has experienced multiple back injuries,
knees, shoulders and more. In 2021, a shoulder surgery kept a firefighter off
duty for eight months.
• COVID illness or quarantining requirements.
• Vacations and holiday time.
• Lengthy training courses such as those required for Paramedic and Haz Mat
Specialist.
Staff estimates adding three SAFER positions could cut the Fire Department’s shift
coverage overtime expenditures by 50 to 70%.
The National Fire Protection Association makes staffing recommendations that may be
helpful to look at:
• NFPA 1710– Current standard establishes a minimum of four firefighters per
engine. (5.2.3.1.1)
• NFPA 1710 – Current standard establishes initial first alarm as a minimum of
16 firefighters deployed in less than eight minutes to the fireground of a single-
family structure fire. (5.2.4.1.1)
• NFPA – National average number of career firefighters per 1,000 population of
a City our size is 1.62 for fire departments with similar work schedules. The
Western region ratio is 0.97 career firefighters per 1,000. Atascadero is
currently at 0.7 firefighters per 1,000.
While it is understood that industry standards and national averages are currently beyond
our reach, it is also important to understand the underlying safety factors that drive these
numbers. High performance CPR is far more effective when initiated by three trained
personnel and equates to more lives saved after cardiac arrest. Addition ally, a three-
person engine company is able to perform a more aggressive fire attack during a structure
fire which also saves lives and property. Staffing both engines with three personnel
provides a more robust response to the community, increasing survivability of victims from
a medical emergency or a fire.
Page 214 of 215
ITEM NUMBER: C-2
DATE: 01/25/22
Atascadero continues to grow with many housing and commercial projects in the building
or development phase. With this growth comes an increased volume of calls for service.
At some point in the future, Atascadero will need to address the increasing incidence of
overlapping emergencies. To alleviate the incidence of stacked or overlapping calls and
to continue to provide the level of service this City has come to expect, plans include
adding a 2-person squad in the future to our response model. The 2-person squad could
be utilized in lieu of the second engine for a dual response, maintaining availability of a
fire engine in the City. With a squad responding to a portion of emergency calls, the fire
engines would become more available, which will result in fewer overlapping calls and
lower response times. If Atascadero is able to secure three SAFER positions, this would
be half of the staffing necessary to add a squad to our response model.
While the grant would allow the City to add three new fire personnel at a minimal cost,
thus improving service to the community, accepting the grant if awarded to the City has
some potential down sides. What happens at the end of the three-year grant period,
when there are no identified funds to pay the estimated $530,000 in annual cost for the
three fire positions? The SAFER grant does require the City to maintain staffing levels
during the course of the grant, but does not require the City to keep the three positions at
the conclusion of the grant. At the end of the grant period, the City will have to do one of
the following:
• Find and prioritize funding in the City budget in order to use City General Funds
to pay for one or more the fire personnel hired through the SAFER grant.
• Keep the three fire fighter positions by successfully obtaining another SAFER
grant or other grant. (It is unlikely that the City will be competitive for additional
grants to maintain the positions.)
• Consider laying off one or more of the three fire personnel hired through the
SAFER grant, and reducing service levels back down to existing service levels.
Staff recommends that Council authorize applying for and, if awarded receiving, a SAFER
grant to reimburse the City for adding three new firefighter positions for a period of three
years. The addition of three firefighter positions could significantly reduce overtime costs
and would generally improve community and fire personnel safety. The SAFER grant
would require the City to maintain existing staffing levels (plus the additional SAFER
positions) throughout the life of the grant or risk terminating th e grant. The grant does not
require the City to keep the three additional positions at the end of the grant period and
there is currently no identified funding to maintain the positions when the grant expires.
FISCAL IMPACT:
There is no fiscal impact in applying for the SAFER grant. If awarded the City would
receive funding for three firefighters for three years at an estimated $1.5 million.
ALTERNATIVES:
The City Council may instruct staff to not apply for the grant.
ATTACHMENTS:
None.
Page 215 of 215