HomeMy WebLinkAboutCC_2017_01_24_Agenda Packet
CITY OF ATASCADERO
CITY COUNCIL
AGENDA
Tuesday, January 24, 2017
City Hall Council Chambers, 4th floor
6500 Palma Avenue, Atascadero, California
(Entrance on Lewis Ave.)
REGULAR SESSION – CALL TO ORDER: 6:00 P.M.
PLEDGE OF ALLEGIANCE: Mayor O’Malley
ROLL CALL: Mayor O’Malley
Mayor Pro Tem Fonzi
Council Member Bourbeau
Council Member Moreno
Council Member Sturtevant
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 City
Council Regular Session
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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.
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. DRAFT MINUTES: Council meeting draft minutes are listed on
the Consent Calendar for approval of the minutes. Should anyone wish to request
an amendment to draft minutes, the item will be removed from the Consent
Calendar and their suggestion will be considered by the City Council. If anyone
desires to express their opinion concerning issues included in draft minutes, they
should share their opinion during the Community Forum portion of the meeting.)
1. City Council Draft Action Minutes – January 10, 2017
Recommendation: Council approve the City Council Draft Action Minutes of
the January 10, 2017 City Council meeting. [City Clerk]
2. December 2016 Accounts Payable and Payroll
Fiscal Impact: $2,354,107.09
Recommendation: Council approve certified City accounts payable, payroll
and payroll vendor checks for December 2016. [Administrative Services]
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. 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 470-3400, or cityclerk@atascadero.org.)
B. PUBLIC HEARINGS: None.
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C. MANAGEMENT REPORTS:
1. Fiscal Year 2015-2016 Audit
Fiscal Impact: None.
Recommendations: Council review and accept the financial audit for the
period ended June 30, 2016. [Administrative Services]
COUNCIL ANNOUNCEMENTS AND REPORTS: (On their own initiative, Council
Members may make a brief announcement or a brief report on their own activities.
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.)
D. COMMITTEE REPORTS: (The following represent standing committees.
Informative status reports will be given, as felt necessary):
Mayor O’Malley
1. City / Schools Committee
2. County Mayors Round Table
3. SLO Council of Governments (SLOCOG)
4. SLO Regional Transit Authority (RTA)
5. Integrated Waste Management Authority (IWMA)
Mayor Pro Tem Fonzi
1. Air Pollution Control District
2. Oversight Board for Successor Agency to the Community Redevelopment
Agency of Atascadero
3. SLO Local Agency Formation Commission (LAFCo)
4. City of Atascadero Design Review Committee
5. SLO County Water Resources Advisory Committee (WRAC)
Council Member Bourbeau
1. City of Atascadero Design Review Committee
2. Homeless Services Oversight Council
3. City of Atascadero Finance Committee
Council Member Moreno
1. California Joint Powers Insurance Authority (CJPIA) Board
2. City of Atascadero Finance Committee (Chair)
3. Economic Vitality Corporation, Board of Directors (EVC)
Council Member Sturtevant
1. City / Schools Committee
2. League of California Cities – Council Liaison
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E. INDIVIDUAL DETERMINATION AND / OR ACTION:
1. City Council
2. City Clerk
3. City Treasurer
4. City Attorney
5. City Manager
F. ADJOURN TO MEETINGS OF THE SUCCESSOR AGENCY TO THE
COMMUNITY REDEVELOPMENT AGENCY OF ATASCADERO AND THE
PUBLIC FINANCING AUTHORITY
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.
I, Amanda Muther, Deputy City Clerk of the City of Atascadero, declare under the penalty of perjury that
the foregoing agenda for the January 24, 2017 Regular Session of the Atascadero City Council was
posted on January 17, 2017, at the Atascadero City Hall, 6500 Palma Avenue, Atascadero, CA 93422
and was available for public review at that location.
Signed this 17th day of January 2017, at Atascadero, California.
Amanda Muther, Deputy City Clerk
City of Atascadero
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City of Atascadero
WELCOME TO THE ATASCADERO CITY COUNCIL MEETING
The City Council meets in regular session on the second and fourth Tuesday of each month at 6:00 p.m. Council meetings
will be held at the City Hall Council Chambers, 6500 Palma Avenue, Atascadero. Matters are considered by the Council in
the order of the printed Agenda. Regular Council meetings are televised live , audio recorded and videotaped for future
playback. Charter Communication customers may view the meetings on Charter Cable Channel 20 or via the City’s website
at www.atascadero.org. Meetings are also broadcast on radio station KPRL AM 1230. Contact the City Clerk for more
information (470-3400).
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 during City Hall business hours at the Front Counter of
City Hall, 6500 Palma Avenue, Atascadero, and 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 either read into the record or
referred to in their statement will be noted in the minutes and available for review in the City Clerk's office .
In compliance with the Americans with Disab ilities Act, if you need special assistance to participate in a City meeting
or other services offered by this City, please contact the City Manager’s Office or the City Clerk’s Office, both at (805)
470-3400. Notification at least 48 hours prior to the m eeting or time when services are needed will assist the City staff in
assuring that reasonable arrangements can be made to provide accessibility to the meeting or service.
TO SPEAK ON SUBJECTS NOT LISTED ON THE AGENDA
Under Agenda item, “COMMUNITY FORUM”, the Mayor will call for anyone from the audience having business with the
Council to approach the lectern and be recognized.
1. Give your name for the record (not required)
2. State the nature of your business.
3. All comments are limited to 3 minutes.
4. All comments should be made to the Mayor and Council.
5. No person shall be permitted to make slanderous, profane or negative personal remarks concerning any other
individual, absent or present
This is the time items not on the Agenda may be brought to the Council’s attention. A maximum of 30 minutes will be
allowed for Community Forum (unless changed by the Council). If you wish to use a computer presentation to support your
comments, you must notify the City Clerk's office at least 24 hours prior to the meeting. Digital presentations must be
brought to the meeting on a USB drive or CD. You are required to submit to the City Clerk a printed copy of your presentatio n
for the record. Please check in with the City Clerk before the meeting begins to announce your presence and turn in the
printed copy.
TO SPEAK ON AGENDA ITEMS (from Title 2, Chapter 1 of the Atascadero Municipal Code)
Members of the audience may speak on any item on the agenda. The Mayor will identify the s ubject, staff will give their
report, and the Council will ask questions of staff. The Mayor will announce when the public comment period is open and
will request anyone interested to address the Council regarding the matter being considered to step up to the lectern. If you
wish to speak for, against or comment in any way:
1. You must approach the lectern and be recognized by the Mayor
2. Give your name (not required)
3. Make your statement
4. All comments should be made to the Mayor and Council
5. No person shall be permitted to make slanderous, profane or negative personal remarks concerning any other
individual, absent or present
6. All comments limited to 3 minutes
The Mayor will announce when the public comment period is closed, and thereafter, no further public comments will be
heard by the Council.
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ITEM NUMBER: A-1
DATE: 01/24/17
CITY OF ATASCADERO
CITY COUNCIL
DRAFT MINUTES
Tuesday, January 10, 2017
City Hall Council Chambers, 4th floor
6500 Palma Avenue, Atascadero, California
REGULAR SESSION – CALL TO ORDER: 6:00 P.M.
Mayor O’Malley called the meeting to order at 6:01 p.m. and Mayor Pro Tem Fonzi led
the Pledge of Allegiance.
ROLL CALL:
Present: Council Members Bourbeau, Moreno, Mayor Pro Tem Fonzi, and
Mayor O’Malley
Absent: Council Member Sturtevant
Others Present: City Clerk Marcia McClure Torgerson
Staff Present: City Manager Rachelle Rickard, Administrative Services Director Jeri
Rangel, Community Development Director Phil Dunsmore, Public
Works Director Nick DeBar, Police Chief Jerel Haley, Interim Fire
Chief Casey Bryson, City Attorney Brian Pierik, and Deputy City
Manager Lara Christensen.
City Council Regular Session: 6:00 P.M.
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ITEM NUMBER: A-1
DATE: 01/24/17
Atascadero City Council
January 10, 2017
Page 2 of 7
APPROVAL OF AGENDA:
MOTION: By Council Member Bourbeau and seconded by Council
Member Moreno 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 4:0 by a roll-call vote. (Sturtevant absenet)
Council Member Sturtevant arrived at the meeting.
PRESENTATIONS:
1. Presentation of Police 10851 Award to Brett Mobley.
Police Chief Haley presented Officer Mobley with the award for recovered stolen vehicles.
The 10851 Award recognizes an officer that is proficient at recovering stolen vehicles,
and is successful in the recovery of at least 12 vehicles within a calendar year.
2. Recognition of Fire and Police Personnel for the San Gabriel Incident.
Interim Fire Chief Bryson honored the fire crew members listed below that responded to
the structure fire on San Gabriel Road in September 2016, with Chief Commendation
Awards.
Captain Scott Hallett, Engineer Tom Little, Firefighter Brandon Roberts, Reserve
Firefighter Stephen Cochran, Captain Bill White, Engineer Christopher Robinson,
Firefighter Zach Jackson, and Reserve Firefighter Nathan Goosens.
Police Chief Haley honored the dispatchers and police officers listed below that were
involved with the structure fire on San Gabriel Road in September 2016, with Chief
Commendation Awards.
Dispatcher Shannon Neall, Dispatcher Anjanette Ordonez, Corporal John Taylor,
Officer Chris Hall, Officer Steve Stuckey, and Officer Ryan Sloan.
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ITEM NUMBER: A-1
DATE: 01/24/17
Atascadero City Council
January 10, 2017
Page 3 of 7
3. Employee Recognition.
The City Council presented a Proclamation to Mike Hubert to thank him for his service to
Atascadero as Interim Fire Chief.
4. Presentation by Friends of Atascadero Lake/EP Aeration – Proposed
Atascadero Lake Aeration Project.
Rich Dennis of EP Aeration gave a presentation about their aeration system that is being
offered to the City by the Friends of Atascadero Lake.
Friends of the Lake member Don Lynge explained why they chose this type of system for
the first phase.
A. CONSENT CALENDAR:
1. City Council Draft Action Minutes – December 13 2016
Recommendation: Council approve the City Council Draft Action Minutes of
the December 13, 2016 City Council meeting. [City Clerk]
2. November 2016 Accounts Payable and Payroll
Fiscal Impact: $2,374,101.90
Recommendation: Council approve certified City accounts payable, payroll
and payroll vendor checks for November 2016. [Administrative Services]
3. Measure F-14 – Voter Approved Appointive City Clerk
Fiscal Impact: Estimated savings in the amount of $14,800.
Recommendation: Council adopt on second reading by title only, the Draft
Ordinance Amending Title 2, Chapters 6, 14 and 20 of the Atascadero
Municipal Code by Stating the City Clerk is Appointive and Authorizing the
City Manager to Appoint the City Clerk. [City Clerk]
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ITEM NUMBER: A-1
DATE: 01/24/17
Atascadero City Council
January 10, 2017
Page 4 of 7
4. Acceptance of Final Map for Tract 2515 – Encino Road (Messer)
(FMP 2005-0109 for TTM 2003-0029 & RAB 2003-0012)
Fiscal Impact: None.
Recommendation: Council:
1. Accept Final Map for Tract 2515 (FMP 2005-0109);
2. Reject, without prejudice to future acceptance on behalf of the public by
the Council of the City of Atascadero, the offers of dedication for public
access and emergency access; and,
3. Authorize and direct the City Clerk to endorse the Council’s approval on
the Map. [Community Development]
Item #A-1: Council Member Bourbeau asked for clarification from Mayor O’Malley on the
Committee appointments for the Design Review Committee.
MOTION: By Mayor Pro Tem Fonzi and seconded by Council Member
Bourbeau to approve the Consent Calendar.
Motion passed 5:0 by a roll-call vote. (#A-3: Ordinance No.
605)
UPDATES FROM THE CITY MANAGER:
City Manager Rachelle Rickard gave an update on projects and issues within the City.
COMMUNITY FORUM:
The following citizens spoke during Community Forum: Jim Wilkins.
Mayor O’Malley closed the COMMUNITY FORUM period.
B. PUBLIC HEARINGS: None.
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ITEM NUMBER: A-1
DATE: 01/24/17
Atascadero City Council
January 10, 2017
Page 5 of 7
C. MANAGEMENT REPORTS:
1. Side Letters of Agreement for the Atascadero Police Officers Association,
Mid-Management/Professional Employees Association, Service
Employees International Union Local 620; Resolution for Non-
Represented Professional and Management Workers and Confidential
Employees; and Memorandum of Understanding for Atascadero
Professional Firefighters Local 3600
Fiscal Impact: Total fiscal impact is $212,950.
Recommendations: Council:
1. Approve the Side Letters of Agreement for the Atascadero Police Officers
Association, Mid-Management/Professional Employees Association,
Service Employees International Union Local 620; and,
2. Adopt the Draft Resolution for Non-Represented Professional and
Management Workers and Confidential Employees; and,
3. Approve the Memorandum of Understanding (MOU) for the Atascadero
Professional Firefighters Local 3600; and
4. Approve the Salary Schedule for Fiscal Year 2016-2017; and
5. Approve the Salary Schedule for Fiscal Year 2015-2016; and
6. Authorize the Director of Administrative Services to appropriate $113,550
of General Funds for employee services. [City Manager]
City Manager Rachelle Rickard gave the staff report and answered questions from the
Council.
PUBLIC COMMENT: None
MOTION: By Council Member Moreno and seconded by Council Member
Sturtevant to:
1. Approve the Side Letters of Agreement for the Atascadero
Police Officers Association, Mid-
Management/Professional Employees Association,
Service Employees International Union Local 620; and,
2. Adopt the Draft Resolution for Non-Represented
Professional and Management Workers and Confidential
Employees; and,
3. Approve the Memorandum of Understanding (MOU) for the
Atascadero Professional Firefighters Local 3600; and
4. Approve the Salary Schedule for Fiscal Year 2016 -2017;
and
5. Approve the Salary Schedule for Fiscal Year 2015 -2016;
and
6. Authorize the Director of Administrative Services to
appropriate $113,550 of General Funds for employee
services.
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ITEM NUMBER: A-1
DATE: 01/24/17
Atascadero City Council
January 10, 2017
Page 6 of 7
Motion passed 5:0 by a roll-call vote. (#2: Resolution No. 2017-
001, #3: Contract No. 2017-001)
2. Fiscal Year 2016 Annual Road Report
Fiscal Impact: Distribution of the 2016 Community Road Report is estimated
to cost approximately $3,500 in budgeted General Funds.
Recommendations: Council:
1. Approve the Fiscal Year 2016 Annual Road Report; and,
2. Approve the Fiscal Year 2016 Community Road Report. [Public Works]
Public Works Director Nick DeBar gave the staff report and answered questions from the
Council.
PUBLIC COMMENT: None
MOTION: By Council Member Moreno and seconded by Council Member
Bourbeau to:
1. Approve the Fiscal Year 2016 Annual Road Report; and,
2. Approve the Fiscal Year 2016 Community Road Report.
Motion passed 5:0 by a roll-call vote.
COUNCIL ANNOUNCEMENTS AND REPORTS:
The City Council Members made brief announcements.
D. COMMITTEE REPORTS:
The following Council Members gave brief update reports on their committees since their
last Council meeting:
Mayor O’Malley
1. City / Schools Committee – Someday the Fire Station #1 will move because of
the value of the property to the future of the Downtown. The School District is
also considering the options available to them regarding the future of the
property where the Fine Arts Academy now resides.
2. SLO Council of Governments (SLOCOG) – Reviewed Measure J. They also
discussed road issues and funding.
11 of 210
ITEM NUMBER: A-1
DATE: 01/24/17
Atascadero City Council
January 10, 2017
Page 7 of 7
Mayor Pro Tem Fonzi
1. County Mayors Roundtable Meeting – Discussed emergency mapping, which
Atascadero already utilizes. Also, it was shared that there is an increase of
car accidents on Highway 101 just south of Avila where the lanes reduce from
3 to 2. It has been determined that younger drivers have not b een taught to
pull over if they are involved in a fender bender, causing traffic jams. Mayor
Pro Tem Fonzi suggested that we educate our younger drivers on this issue.
2. SLO Local Agency Formation Commission (LAFCo) – Created a Water
District in Shannon area to allow them a seat at the table of the Paso Robles
Groundwater Basin.
3. City of Atascadero Design Review Committee – Will be hearing at the next
meeting a proposal for a mini miniature golf course.
4. SLO County Water Resources Advisory Committee (WRAC) – Discussed
new regulations for ag ponds.
Council Member Bourbeau
1. Homeless Services Oversight Council – Council Member Bourbeau announced
that he will be unable to attend the next meeting as he will be in Sacramento at
the League’s New Mayor and Council Member Conference.
E. INDIVIDUAL DETERMINATION AND / OR ACTION:
1. City Council
Mayor O’Malley asked for Council consensus to have the issue of PACE to be placed on
a future agenda.
There was Council consensus to direct staff to bring the PACE issue back
to the City Council, and encourage interested stakeholders
to attend the meeting.
F. ADJOURNMENT
Mayor O’Malley adjourned the meeting at 8:33 p.m.
MINUTES PREPARED BY:
______________________________________
Marcia McClure Torgerson, C.M.C.
City Clerk
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ITEM NUMBER: A-2
DATE: 01/24/17
13 of 210
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2016
2435 12/02/2016 STATE DISBURSEMENT UNIT 335.08Payroll Vendor Payment
2436 12/02/2016 HEALTHEQUITY, INC.5,513.01Payroll Vendor Payment
151214 12/02/2016 ATASCADERO MID MGRS ORG UNION 40.00Payroll Vendor Payment
151215 12/02/2016 ATASCADERO POLICE OFFICERS 1,149.00Payroll Vendor Payment
151216 12/02/2016 ATASCADERO PROF. FIREFIGHTERS 864.25Payroll Vendor Payment
151217 12/02/2016 HARTFORD LIFE INSURANCE 6,808.50Payroll Vendor Payment
151218 12/02/2016 NATIONWIDE RETIREMENT SOLUTION 518.19Payroll Vendor Payment
151219 12/02/2016 NAVIA BENEFIT SOLUTIONS 1,474.61Payroll Vendor Payment
151220 12/02/2016 SEIU LOCAL 620 986.14Payroll Vendor Payment
151221 12/02/2016 VANTAGEPOINT TRNSFR AGT 106099 335.64Payroll Vendor Payment
151222 12/02/2016 VANTAGEPOINT TRNSFR AGT 304633 2,862.30Payroll Vendor Payment
2437 12/05/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 23,816.34Payroll Vendor Payment
2438 12/05/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 38,395.94Payroll Vendor Payment
2439 12/05/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,896.81Payroll Vendor Payment
2440 12/05/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,433.72Payroll Vendor Payment
2441 12/05/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,724.43Payroll Vendor Payment
2442 12/05/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,539.58Payroll Vendor Payment
2443 12/05/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 6,232.52Payroll Vendor Payment
2444 12/06/2016 RABOBANK, N.A.58,440.70Payroll Vendor Payment
2445 12/06/2016 EMPLOYMENT DEV DEPARTMENT 15,840.40Payroll Vendor Payment
2446 12/06/2016 EMPLOYMENT DEV. DEPARTMENT 1,860.07Payroll Vendor Payment
151223 12/06/2016 ALLSTATE WORKPLACE DIVISION 2,463.69Payroll Vendor Payment
151224 12/06/2016 ANTHEM BLUE CROSS HEALTH 140,494.25Payroll Vendor Payment
151225 12/06/2016 LINCOLN NATIONAL LIFE INS CO 1,449.35Payroll Vendor Payment
151226 12/06/2016 MEDICAL EYE SERVICES 1,738.26Payroll Vendor Payment
151227 12/06/2016 PREFERRED BENEFITS INSURANCE 9,289.00Payroll Vendor Payment
151228 12/09/2016 ALL AMERICAN BOUNCE 350.00Accounts Payable Check
151229 12/09/2016 ALL SIGNS AND GRAPHICS, LLC 240.30Accounts Payable Check
151230 12/09/2016 ALTHOUSE & MEADE, INC.1,233.75Accounts Payable Check
151231 12/09/2016 ANDREW BROWN GENERAL ENG, INC.75,494.60Accounts Payable Check
151232 12/09/2016 AT&T 99.82Accounts Payable Check
151233 12/09/2016 AT&T 773.65Accounts Payable Check
151235 12/09/2016 ATASCADERO MUTUAL WATER CO.7,790.40Accounts Payable Check
151236 12/09/2016 BARTEL ASSOCIATES, LLC 3,000.00Accounts Payable Check
151237 12/09/2016 BREZDEN PEST CONTROL, INC.84.00Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/24/17
ATTACHMENT: 1
14 of 210
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2016
151238 12/09/2016 BRICK MARKERS USA 50.00Accounts Payable Check
151239 12/09/2016 CASEY BRYSON 443.00Accounts Payable Check
151240 12/09/2016 CA CODE CHECK, INC.3,961.25Accounts Payable Check
151241 12/09/2016 CHARTER COMMUNICATIONS 147.51Accounts Payable Check
151242 12/09/2016 CHEVRON & TEXACO BUS. CARD 954.42Accounts Payable Check
151243 12/09/2016 CO OF SAN LUIS OBISPO SART PRG 1,513.00Accounts Payable Check
151244 12/09/2016 COBAN TECHNOLOGIES, INC.518.40Accounts Payable Check
151245 12/09/2016 GUY R. COOPER 450.00Accounts Payable Check
151246 12/09/2016 CRYSTAL SPRINGS WATER 73.00Accounts Payable Check
151247 12/09/2016 MATTHEW J. CURRY 320.00Accounts Payable Check
151248 12/09/2016 CALEB M. DAVIS 179.00Accounts Payable Check
151249 12/09/2016 NICHOLAS DEBAR 300.00Accounts Payable Check
151250 12/09/2016 DIAMONDBACK FIRE & RESCUE, INC 12,312.00Accounts Payable Check
151251 12/09/2016 DRIVE CUSTOMS 6,674.08Accounts Payable Check
151252 12/09/2016 PHILIP DUNSMORE 300.00Accounts Payable Check
151253 12/09/2016 ECOLA SERVICES, INC.5,885.00Accounts Payable Check
151254 12/09/2016 ELECTRONIC GATE SYSTEMS, INC.48.00Accounts Payable Check
151255 12/09/2016 FEDERAL EXPRESS 5.93Accounts Payable Check
151256 12/09/2016 FEDEX OFFICE 1,018.87Accounts Payable Check
151257 12/09/2016 GAS COMPANY 436.34Accounts Payable Check
151258 12/09/2016 GEM AUTO PARTS 494.63Accounts Payable Check
151259 12/09/2016 HEATHER GREEN 140.00Accounts Payable Check
151260 12/09/2016 HAINES & COMPANY, INC.303.78Accounts Payable Check
151261 12/09/2016 SCOTT HALLETT 341.00Accounts Payable Check
151262 12/09/2016 EMILY HARRISON 42.00Accounts Payable Check
151263 12/09/2016 HINDERLITER, DE LLAMAS 4,194.87Accounts Payable Check
151265 12/09/2016 HOME DEPOT CREDIT SERVICES 5,291.22Accounts Payable Check
151266 12/09/2016 LYNDA HOREJSI 22.14Accounts Payable Check
151267 12/09/2016 IMPACT ABSORBENTS, INC.44.23Accounts Payable Check
151268 12/09/2016 THE INK CO.126.84Accounts Payable Check
151269 12/09/2016 J & S STRIPING COMPANY, INC.34,570.62Accounts Payable Check
151270 12/09/2016 JOE A. GONSALVES & SON 3,000.00Accounts Payable Check
151271 12/09/2016 BOB KELLEY 350.54Accounts Payable Check
151272 12/09/2016 KRITZ EXCAVATING & TRUCKNG INC 922.01Accounts Payable Check
151273 12/09/2016 LAUTZENHISER'S STATIONARY 603.25Accounts Payable Check
151274 12/09/2016 COLETTE LAYTON 341.00Accounts Payable Check
151275 12/09/2016 MADRONE LANDSCAPES, INC.99.50Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/24/17
ATTACHMENT: 1
15 of 210
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2016
151276 12/09/2016 MARTIN & CHAPMAN CO.36.20Accounts Payable Check
151277 12/09/2016 MINER'S ACE HARDWARE 229.52Accounts Payable Check
151278 12/09/2016 MATTHEW J. MIRANDA 245.00Accounts Payable Check
151279 12/09/2016 MISSION UNIFORM SERVICE 226.28Accounts Payable Check
151280 12/09/2016 DAVE MUEHLHAUSEN 144.00Accounts Payable Check
151281 12/09/2016 MV TRANSPORTATION, INC.10,670.10Accounts Payable Check
151282 12/09/2016 OFFICE DEPOT INC.983.75Accounts Payable Check
151283 12/09/2016 TARA ORLICK 52.92Accounts Payable Check
151286 12/09/2016 PACIFIC GAS AND ELECTRIC 43,234.87Accounts Payable Check
151287 12/09/2016 PAPICH CONSTRUCTION CO., INC.80,526.41Accounts Payable Check
151288 12/09/2016 PASO ROBLES FORD LINCOLN MERC 417.85Accounts Payable Check
151289 12/09/2016 DEAN PERICIC 25.00Accounts Payable Check
151290 12/09/2016 PROCARE JANITORIAL SUPPLY,INC.237.22Accounts Payable Check
151291 12/09/2016 JERI RANGEL 300.00Accounts Payable Check
151292 12/09/2016 ANGELA RAYHER 125.00Accounts Payable Check
151293 12/09/2016 RACHELLE RICKARD 500.00Accounts Payable Check
151294 12/09/2016 BRANDON ROBERTS 341.00Accounts Payable Check
151295 12/09/2016 SCOTT O'BRIEN FIRE & SAFETY CO 946.74Accounts Payable Check
151296 12/09/2016 SHELL 1,006.45Accounts Payable Check
151297 12/09/2016 THE SHERWIN-WILLIAMS COMPANY 70.03Accounts Payable Check
151298 12/09/2016 SPEAKWRITE, LLC.389.14Accounts Payable Check
151299 12/09/2016 STANLEY CONVERGENT SECURITY 778.41Accounts Payable Check
151300 12/09/2016 STATE WATER RES CONTROL BOARD 575.00Accounts Payable Check
151301 12/09/2016 STATE WATER RES CONTROL BOARD 230.00Accounts Payable Check
151302 12/09/2016 STATE WATER RES CONTROL BOARD 80.00Accounts Payable Check
151303 12/09/2016 STATE WATER RES CONTROL BOARD 575.00Accounts Payable Check
151304 12/09/2016 SUNLIGHT JANITORIAL, INC.1,497.00Accounts Payable Check
151305 12/09/2016 TEMPLETON UNIFORMS 314.10Accounts Payable Check
151306 12/09/2016 KRISTEN TINSLEY-RUSH 80.00Accounts Payable Check
151307 12/09/2016 TYLER TECHNOLOGIES, INC.17,013.09Accounts Payable Check
151308 12/09/2016 UNITED STAFFING ASSC., INC.875.16Accounts Payable Check
151309 12/09/2016 VERIZON WIRELESS 747.02Accounts Payable Check
151310 12/09/2016 WEST COAST AUTO & TOWING, INC.75.00Accounts Payable Check
151311 12/09/2016 WEX BANK - 76 UNIVERSL 11,093.82Accounts Payable Check
151312 12/09/2016 WILLIAMS FLOORING AMERICA, INC 465.00Accounts Payable Check
151313 12/15/2016 ATASCADERO MID MGRS ORG UNION 40.00Payroll Vendor Payment
ITEM NUMBER: A-2
DATE: 01/24/17
ATTACHMENT: 1
16 of 210
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2016
151314 12/15/2016 ATASCADERO POLICE OFFICERS 1,149.00Payroll Vendor Payment
151315 12/15/2016 ATASCADERO PROF. FIREFIGHTERS 864.25Payroll Vendor Payment
151316 12/15/2016 HARTFORD LIFE INSURANCE 6,608.50Payroll Vendor Payment
151317 12/15/2016 NATIONWIDE RETIREMENT SOLUTION 550.38Payroll Vendor Payment
151318 12/15/2016 NAVIA BENEFIT SOLUTIONS 1,473.97Payroll Vendor Payment
151319 12/15/2016 VOID 0.00Payroll Vendor Payment
151320 12/15/2016 SEIU LOCAL 620 986.69Payroll Vendor Payment
151321 12/15/2016 VANTAGEPOINT TRNSFR AGT 106099 335.64Payroll Vendor Payment
151322 12/15/2016 VANTAGEPOINT TRNSFR AGT 304633 2,862.30Payroll Vendor Payment
2447 12/16/2016 STATE DISBURSEMENT UNIT 335.08Payroll Vendor Payment
2448 12/16/2016 HEALTHEQUITY, INC.5,913.01Payroll Vendor Payment
2449 12/16/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 23,856.21Payroll Vendor Payment
2450 12/16/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 37,847.44Payroll Vendor Payment
2451 12/16/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,092.31Payroll Vendor Payment
2452 12/16/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,401.65Payroll Vendor Payment
2453 12/16/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,247.17Payroll Vendor Payment
2454 12/16/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 3,469.40Payroll Vendor Payment
2455 12/16/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 6,338.98Payroll Vendor Payment
2456 12/20/2016 RABOBANK, N.A.52,104.70Payroll Vendor Payment
2457 12/20/2016 EMPLOYMENT DEV DEPARTMENT 13,672.11Payroll Vendor Payment
2458 12/20/2016 EMPLOYMENT DEV. DEPARTMENT 1,830.55Payroll Vendor Payment
151323 12/22/2016 5-STAR CONSTRUCTION 200.00Accounts Payable Check
151324 12/22/2016 MATTHEW R. AANERUD 40.00Accounts Payable Check
151325 12/22/2016 KATHRYN ACOSTA 60.00Accounts Payable Check
151326 12/22/2016 AGM CALIFORNIA, INC.105.00Accounts Payable Check
151327 12/22/2016 AGP VIDEO, INC.1,800.00Accounts Payable Check
151328 12/22/2016 ALL SIGNS AND GRAPHICS, LLC 611.86Accounts Payable Check
151329 12/22/2016 ALTHOUSE & MEADE, INC.487.50Accounts Payable Check
151330 12/22/2016 AMERICAN MARBORG 107.25Accounts Payable Check
151331 12/22/2016 AMERICAN WEST TIRE & AUTO INC 1,377.57Accounts Payable Check
151332 12/22/2016 ANTECH DIAGNOSTICS 39.84Accounts Payable Check
151333 12/22/2016 ASAP REPROGRAPHICS 552.96Accounts Payable Check
151334 12/22/2016 ASSC. OF ZOOS & AQUARIUMS 3,612.00Accounts Payable Check
151336 12/22/2016 AT&T 955.66Accounts Payable Check
151337 12/22/2016 AT&T 172.66Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/24/17
ATTACHMENT: 1
17 of 210
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2016
151338 12/22/2016 ATASCADERO APOSTOLIC CHURCH 25.00Accounts Payable Check
151339 12/22/2016 ATASCADERO HAY & FEED 1,487.07Accounts Payable Check
151340 12/22/2016 ATASCADERO MOOSE LODGE 25.00Accounts Payable Check
151341 12/22/2016 ATASCADERO NEWS 1,676.30Accounts Payable Check
151342 12/22/2016 TERRIE BANISH 41.00Accounts Payable Check
151343 12/22/2016 BANK OF NEW YORK MELLON 2,470.00Accounts Payable Check
151344 12/22/2016 BARNETT COX & ASSOCIATES 273.00Accounts Payable Check
151345 12/22/2016 TATIONA BARNHILL 25.00Accounts Payable Check
151346 12/22/2016 BASSETT'S CRICKET RANCH,INC.603.59Accounts Payable Check
151347 12/22/2016 KEITH R. BERGHER 33.75Accounts Payable Check
151348 12/22/2016 BERRY MAN, INC.590.15Accounts Payable Check
151349 12/22/2016 BIG RED MARKETING, INC.2,500.00Accounts Payable Check
151350 12/22/2016 JOHN BLAIR 152.78Accounts Payable Check
151351 12/22/2016 BOUND TREE MEDICAL, LLC 1,895.01Accounts Payable Check
151352 12/22/2016 SHIRLEY R. BRUTON 643.50Accounts Payable Check
151353 12/22/2016 BURKE,WILLIAMS, & SORENSON LLP 17,349.65Accounts Payable Check
151354 12/22/2016 CA ASSC OF ZOOS & AQUARIUMS 650.00Accounts Payable Check
151355 12/22/2016 CA CODE CHECK, INC.1,437.50Accounts Payable Check
151356 12/22/2016 CALACT 460.00Accounts Payable Check
151357 12/22/2016 CALPORTLAND COMPANY 3,132.50Accounts Payable Check
151358 12/22/2016 KATE CAPELA 40.67Accounts Payable Check
151359 12/22/2016 CAVENAUGH AND ASSC.1,076.00Accounts Payable Check
151360 12/22/2016 CHARTER COMMUNICATIONS 91.02Accounts Payable Check
151361 12/22/2016 LARA CHRISTENSEN 41.94Accounts Payable Check
151362 12/22/2016 KATHLEEN J. CINOWALT 108.50Accounts Payable Check
151363 12/22/2016 CITY CLERKS ASSC OF CALIF 185.00Accounts Payable Check
151364 12/22/2016 CLEVER CONCEPTS, INC.7,000.00Accounts Payable Check
151365 12/22/2016 COAST LINE DISTRIBUTING 153.80Accounts Payable Check
151366 12/22/2016 MIGUEL A. CORDERO 180.00Accounts Payable Check
151367 12/22/2016 CORELOGIC SOLUTIONS, LLC.125.00Accounts Payable Check
151368 12/22/2016 JOHN COUCH 600.00Accounts Payable Check
151369 12/22/2016 CRITICAL REACH, INC.285.00Accounts Payable Check
151370 12/22/2016 CRYSTAL SPRINGS WATER 324.45Accounts Payable Check
151371 12/22/2016 CULLIGAN/CENTRAL COAST WTR TRT 70.00Accounts Payable Check
151372 12/22/2016 SHARON J. DAVIS 276.50Accounts Payable Check
151373 12/22/2016 DEPARTMENT OF FORESTRY & FIRE 5,029.64Accounts Payable Check
151374 12/22/2016 DIVERSIFIED PROJECT SERVICES 1,316.25Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/24/17
ATTACHMENT: 1
18 of 210
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2016
151375 12/22/2016 EL CAMINO CAR WASH 14.99Accounts Payable Check
151376 12/22/2016 JASON EMFINGER 82.00Accounts Payable Check
151377 12/22/2016 ESCUELA DEL RIO 150.00Accounts Payable Check
151378 12/22/2016 FAILSAFE TESTING 60.00Accounts Payable Check
151379 12/22/2016 FARM SUPPLY COMPANY 48.54Accounts Payable Check
151380 12/22/2016 FDM SOFTWARE LTD.3,520.00Accounts Payable Check
151381 12/22/2016 FOOD FOR LESS 284.97Accounts Payable Check
151382 12/22/2016 GARAGISTE EVENTS, INC.1,000.00Accounts Payable Check
151383 12/22/2016 GAS COMPANY 412.09Accounts Payable Check
151384 12/22/2016 GEM AUTO PARTS 6.05Accounts Payable Check
151385 12/22/2016 GILBERT'S LANDSCAPES 407.91Accounts Payable Check
151386 12/22/2016 GLEN R. LEWIS, TRUSTEE 100,000.00Accounts Payable Check
151387 12/22/2016 GLENN'S REPAIR & RENTAL, INC.147.13Accounts Payable Check
151388 12/22/2016 BRADLEY A. HACKLEMAN 613.05Accounts Payable Check
151389 12/22/2016 HANLEY AND FLEISHMAN, LLP 758.50Accounts Payable Check
151390 12/22/2016 HERC RENTALS, INC.2,087.89Accounts Payable Check
151391 12/22/2016 HINDERLITER, DE LLAMAS 2,995.53Accounts Payable Check
151392 12/22/2016 ANN HOCHSTETLER 25.00Accounts Payable Check
151393 12/22/2016 LARA HUSKEY 19.44Accounts Payable Check
151394 12/22/2016 EVELYN R. INGRAM 644.00Accounts Payable Check
151395 12/22/2016 INHOUSE SECURITY SERVICE, LLC 105.00Accounts Payable Check
151396 12/22/2016 J. CARROLL CORPORATION 166.45Accounts Payable Check
151397 12/22/2016 JIFFY LUBE 77.89Accounts Payable Check
151398 12/22/2016 JK'S UNLIMITED 581.33Accounts Payable Check
151399 12/22/2016 JOE A. GONSALVES & SON 3,000.00Accounts Payable Check
151400 12/22/2016 K PENCE CONSULTING 460.00Accounts Payable Check
151401 12/22/2016 BRENDAN P. KELSO 245.00Accounts Payable Check
151402 12/22/2016 KIDZ LOVE SOCCER 2,712.50Accounts Payable Check
151403 12/22/2016 WADE S. KNOWLES 281.00Accounts Payable Check
151404 12/22/2016 KPRL 1230 AM 320.00Accounts Payable Check
151405 12/22/2016 KSBY COMMUNICATIONS, LLC 2,360.00Accounts Payable Check
151406 12/22/2016 L.N. CURTIS & SONS 35.29Accounts Payable Check
151407 12/22/2016 LAYNE LABORATORIES, INC.1,096.20Accounts Payable Check
151408 12/22/2016 LEE WILSON ELECTRIC CO. INC 2,856.00Accounts Payable Check
151409 12/22/2016 LIFE ASSIST, INC.262.39Accounts Payable Check
151410 12/22/2016 CRAIG C. LOWRIE 100.00Accounts Payable Check
151411 12/22/2016 ANNA LUKE 82.00Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/24/17
ATTACHMENT: 1
19 of 210
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2016
151412 12/22/2016 MADRONE LANDSCAPES, INC.7,053.52Accounts Payable Check
151413 12/22/2016 WILLIAM H. MANDZIUK 200.00Accounts Payable Check
151414 12/22/2016 BECKY MAXWELL 47.74Accounts Payable Check
151415 12/22/2016 SAMUEL HENRY MCMILLAN, JR.180.00Accounts Payable Check
151416 12/22/2016 SAMUEL H. MCMILLAN, SR.40.00Accounts Payable Check
151417 12/22/2016 MICHAEL K. NUNLEY & ASSC, INC.1,386.25Accounts Payable Check
151418 12/22/2016 MINER'S ACE HARDWARE 723.79Accounts Payable Check
151419 12/22/2016 MISSION UNIFORM SERVICE 332.62Accounts Payable Check
151420 12/22/2016 REON C MONSON 228.00Accounts Payable Check
151421 12/22/2016 MOSS, LEVY, & HARTZHEIM LLP 1,000.00Accounts Payable Check
151422 12/22/2016 PAUL NETZ 465.00Accounts Payable Check
151423 12/22/2016 NEW TIMES 669.00Accounts Payable Check
151424 12/22/2016 NORTH COAST ENGINEERING INC.15,959.78Accounts Payable Check
151425 12/22/2016 OFFICE DEPOT INC.800.83Accounts Payable Check
151426 12/22/2016 ONTRAC 5.35Accounts Payable Check
151427 12/22/2016 ANJANETTE ORDONEZ 25.00Accounts Payable Check
151428 12/22/2016 RON OVERACKER 281.00Accounts Payable Check
151429 12/22/2016 PERRY'S ELECTRIC MOTORS & CTRL 2,840.71Accounts Payable Check
151430 12/22/2016 PROCARE JANITORIAL SUPPLY,INC.1,115.81Accounts Payable Check
151431 12/22/2016 QUINCY ENGINEERING, INC.31,939.62Accounts Payable Check
151432 12/22/2016 R. BURKE CORPORATION 224,683.78Accounts Payable Check
151433 12/22/2016 RANGE MASTER 38.00Accounts Payable Check
151434 12/22/2016 RECOGNITION WORKS 142.56Accounts Payable Check
151435 12/22/2016 RICK ENGINEERING COMPANY 3,208.44Accounts Payable Check
151436 12/22/2016 RACHELLE RICKARD 15.00Accounts Payable Check
151437 12/22/2016 AMANDA C. ROSE 28.24Accounts Payable Check
151438 12/22/2016 ROSSI TRANSPORT SERVICE 2,357.64Accounts Payable Check
151439 12/22/2016 S. LOMBARDI & ASSOCIATES 3,935.00Accounts Payable Check
151440 12/22/2016 SAM'S TREE SERVICE 475.00Accounts Payable Check
151441 12/22/2016 SANTA MARIA SUN, LLC 388.00Accounts Payable Check
151442 12/22/2016 SERVICE SYSTEMS ASSC, INC.2,000.00Accounts Payable Check
151443 12/22/2016 SHORIN-RYU KARATE 224.00Accounts Payable Check
151444 12/22/2016 KATHERYN & NEAL SHOWERS 433.33Accounts Payable Check
151445 12/22/2016 JOHN C. SIEMENS 22.05Accounts Payable Check
151446 12/22/2016 SLO COUNTY SHERIFF'S OFFICE 159.00Accounts Payable Check
151447 12/22/2016 DAVID L. SMAW 120.00Accounts Payable Check
151448 12/22/2016 MARY P. SMITH 1,108.95Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/24/17
ATTACHMENT: 1
20 of 210
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2016
151449 12/22/2016 SOCALZ 5,000.00Accounts Payable Check
151450 12/22/2016 SPECIES 360 1,304.63Accounts Payable Check
151451 12/22/2016 SPECTRUM REACH 335.00Accounts Payable Check
151452 12/22/2016 STAPLES CREDIT PLAN 264.40Accounts Payable Check
151453 12/22/2016 STATE BOARD OF EQUALIZATION 647.00Accounts Payable Check
151454 12/22/2016 STATE BOARD OF EQUALIZATION 315.97Accounts Payable Check
151455 12/22/2016 STATEWIDE TRAFFIC SAFETY&SIGNS 235.66Accounts Payable Check
151456 12/22/2016 KURT W. STONE 800.00Accounts Payable Check
151457 12/22/2016 SUNLIGHT JANITORIAL, INC.1,700.00Accounts Payable Check
151458 12/22/2016 CHRISTOPHER DANIEL THOMAS 80.00Accounts Payable Check
151459 12/22/2016 TRIBUNE 6,130.73Accounts Payable Check
151465 12/22/2016 U.S. BANK 28,846.76Accounts Payable Check
151466 12/22/2016 U.S. POSTMASTER 1,914.37Accounts Payable Check
151467 12/22/2016 U.S. POSTMASTER 45.05Accounts Payable Check
151468 12/22/2016 ULTREX BUSINESS PRODUCTS 472.28Accounts Payable Check
151469 12/22/2016 UNITED STAFFING ASSC., INC.2,625.48Accounts Payable Check
151470 12/22/2016 IWINA M. VAN BEEK 216.00Accounts Payable Check
151471 12/22/2016 VERDIN 11,502.53Accounts Payable Check
151472 12/22/2016 VERIZON WIRELESS 1,270.52Accounts Payable Check
151473 12/22/2016 VISIT SAN LUIS OBISPO COUNTY 1,300.00Accounts Payable Check
151474 12/22/2016 VISITOR TELEVISION LLC 640.00Accounts Payable Check
151475 12/22/2016 WALLACE GROUP 1,579.20Accounts Payable Check
151476 12/22/2016 WEST COAST AUTO & TOWING, INC.943.36Accounts Payable Check
151477 12/22/2016 WESTERN JANITOR SUPPLY 505.98Accounts Payable Check
151478 12/22/2016 WULFING'S BACKGROUND & POLYGR 2,000.00Accounts Payable Check
151479 12/22/2016 KAREN B. WYKE 459.60Accounts Payable Check
151480 12/22/2016 ZOO MED LABORATORIES, INC.981.46Accounts Payable Check
151481 12/29/2016 ATASCADERO PROF. FIREFIGHTERS 864.25Payroll Vendor Payment
151482 12/29/2016 HARTFORD LIFE INSURANCE 6,058.50Payroll Vendor Payment
151483 12/29/2016 NATIONWIDE RETIREMENT SOLUTION 526.19Payroll Vendor Payment
151484 12/29/2016 SEIU LOCAL 620 975.17Payroll Vendor Payment
151485 12/29/2016 VANTAGEPOINT TRNSFR AGT 106099 335.64Payroll Vendor Payment
151486 12/29/2016 VANTAGEPOINT TRNSFR AGT 304633 1,862.30Payroll Vendor Payment
2459 12/30/2016 STATE DISBURSEMENT UNIT 335.08Payroll Vendor Payment
2460 12/30/2016 HEALTHEQUITY, INC.7,005.82Payroll Vendor Payment
2461 12/30/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 24,023.85Payroll Vendor Payment
ITEM NUMBER: A-2
DATE: 01/24/17
ATTACHMENT: 1
21 of 210
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2016
2462 12/30/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 37,595.34Payroll Vendor Payment
2463 12/30/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,766.32Payroll Vendor Payment
2464 12/30/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,398.97Payroll Vendor Payment
2465 12/30/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,332.48Payroll Vendor Payment
2466 12/30/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 3,166.28Payroll Vendor Payment
2467 12/30/2016 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 6,302.29Payroll Vendor Payment
$1,508,943.63
ITEM NUMBER: A-2
DATE: 01/24/17
ATTACHMENT: 1
22 of 210
ITEM NUMBER: C-1
DATE: 01/24/17
Atascadero City Council
Staff Report – Administrative Services Department
Fiscal Year 2015-2016 Audit
RECOMMENDATION:
Council review and accept the financial audit for the period ended June 30, 2016.
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.
The City’s financial performance was better than expected during the fiscal year 2015-
2016. This was due to a number of factors, such as the forward movement in the
economy, Council’s focus on economic development and tourism, and the continued
efforts with fiscal stewardship by both Council and Staff.
While results across City funds were positive, most questions relate to the results of the
General Fund. The General Fund is the fund in which property tax revenue and sales tax
revenue are collected, and from which a majority of the City’s operational costs are spent.
In addition, the revenue from the Sales Tax Measure F-14 is also collected in the General
Fund for legal and accounting practice reasons.
General Fund Activity, Excluding Measure F-14 Activity
General Fund revenues, other than Measure F-14 revenues, were just under $20.2 million
for the fiscal year. General Fund expenditures, other than Measure F -14 expenditures,
were about $19.4 million during the year. The net change in fund balance for the General
Fund excluding the Measure F-14 activity was an increase of about $805,000. The seven-
year forecast projected a net loss of $425,000. This is a positive difference between
actual and projections of about $1.2 million.
23 of 210
ITEM NUMBER: C-1
DATE: 01/24/17
The City’s two top revenue sources, property tax and sales tax, contributed $182,000
toward the variance between actual and budget figures. Transient Occupancy Tax
revenue came in about $272,000 in excess of estimates. Mutual Aid activity contributed
another $135,000. While other revenues and expenses were up or down from budget
somewhat, the bulk of the remainder of the swing between originally budgeted net loss of
$425,000 in the General Fund to the $805,000 gain was due to operating costs including
salary savings for unfilled positions, or new employees that came in at salary steps lower
than the prior employee.
General Fund Activity - Measure F-14 Activity
Measure F-14 Sales Tax revenue was about $2.1 million for the fiscal year. Expenditures
were about $218,000. The net change in fund balance was $1.9 million.
Measure F-14 and non-Measure F-14 activity combined to increase the General Fund by
about $2.7 million during the year. The General Fund balance at the end of the year,
including the Measure F-14 funds, was $11,638,707.
General Fund activity for fiscal year 2015-2016 is summarized in the following chart:
Measure F-14 Non-Measure F-14 Total General Fund
Revenues 2,125,902$ 20,155,959$ 22,281,861$
Expenditures 217,962 19,350,338 19,568,300
Net changes in Fund balance 1,907,940 805,621 2,713,561
Beginning Fund Balance 465,960 8,459,186 8,925,146
Ending Fund Balance 2,373,900$ 9,264,807$ 11,638,707$
Council’s long-term Financial Strategy, as further detailed in the City’s Seven Year
Projection, is to supplement annual revenues with General Fund reserves during the lean
years in order to continue to fund City operations at a steady level. As projected, revenues
are beginning to trend upwards once again, reducing, but not eliminating, the reliance on
General Fund reserves. Fiscal year 2015 -2016 results were beneficial to the General
Fund balance.
To get a better sense of the trending, the Comparative Income Statement on the next
page compares revenues and expenditures for the 2014-2015 and 2015-2016 fiscal
years. Not all differences indicate a trend, but it is helpful to view the larger picture in
perspective. This Statement does not include the Measure F-14 Activity.
24 of 210
ITEM NUMBER: C-1
DATE: 01/24/17
2014/2015
Actuals
2015/2016
Actuals % Change $ Change
REVENUES:
Property Tax 7,741,527$ 8,134,278$ 5.1%392,751$
RPTTF 131,077 181,523 38.5%50,446
Sales tax 3,428,731 3,812,457 11.2%383,726
Other Taxes 2,212,563 2,599,953 17.5%387,390
Intergovernmental 203,137 137,993 -32.1%(65,144)
Grants 166,837 103,203 -38.1%(63,634)
Service Charges
Mutual Aid 511,899 758,524 48.2%246,625
Public safety 218,510 188,758 -13.6%(29,752)
Development 1,264,017 1,114,383 -11.8%(149,634)
Recreation, zoo,
parks & pavilion 810,484 866,488 6.9%56,004
Interest 46,309 105,686 128.2%59,377
Interfund charges 673,738 804,164 19.4%130,426
Other 1,326,178 957,459 -27.8%(368,719)
Transfers 372,470 391,090 5.0%18,620
Total revenues 19,107,477$ 20,155,959$ 5.5%1,048,482$
EXPENDITURES:
Employee services (13,254,966)$ (13,429,637)$ 1.3%(174,671)$
(4,491,737) (4,835,994) 7.7%(344,257)
Special purchases (789,322) (370,934) -53.0%418,388
Capital outlay (732,778) (713,773) -2.6%19,005
Total expenses (19,268,803) (19,350,338) 0.4%(81,535)$
NET INCOME (161,326)$ 805,621$
Operating supplies &
services
GENERAL FUND COMPARATIVE INCOME STATEMENT
Excluding Measure F-14 Activity
The Seven-Year forecast will be updated as part of the development of the fiscal years
2017-2019 budget process and will give further information on performance and trending
of the General Fund.
Revenues
The most significant deviations from the prior year on the revenue side are changes in
Property Tax Revenue, Sales Tax Revenue, Other Taxes, and Other Revenues.
25 of 210
ITEM NUMBER: C-1
DATE: 01/24/17
Property Tax Revenue
During the economic downturn, Property Tax Revenue hit the lowest level during fiscal
year 2011-2012. During the last four years, assessed valuation has been slowly
increasing. Revenue increased less than one percent from fiscal year 2011 -2012 to
2012-2013. These revenues grew additional momentum and saw a 5.6% increase from
the 2014-2015 fiscal year to the 2015-2016 fiscal year. The increase is due to a
combination of the upswing in the economy, reclaimed value on the Proposition 8
assessed valuation write-downs during the downturn, and increased economic
development activity. Assessed valuations are expected to continue a slow and steady
growth trend for the next few years.
Detailed, comparative Property Tax Revenue information for the most recently completed
two fiscal years is found below:
2014/2015
Actuals
2015/2016
Actuals % Change $ Change
Secured Property Tax 5,145,669$ 5,403,114$ 5.0%257,445$
Property tax in lieu of VLF 2,316,976 2,450,630 5.8%133,654
Unsecured property tax 141,350 143,166 1.3%1,816
Supplemental property tax 141,555 143,312 1.2%1,757
Redevelopment agency distribution 131,077 181,523 38.5%50,446
Prior year secured and unsecured (3,952) (5,680) 43.7%(1,728)
Property tax penalities and interest (71) (264) 271.8%(193)
Total revenues 7,872,604$ 8,315,801$ 5.6%443,197$
GENERAL FUND PROPERTY TAX REVENUE COMPARISON
Sales Tax Revenue
As indicated above, Sales Tax Measure F-14 activity must be included in the General
Fund for financial reporting purposes. The Sales Tax Measure F-14 revenue is not
included in the following discussion of Sales Tax Revenue.
The City’s Bradley-Burns sales tax revenue is up about 11% (about $384,000) over fiscal
year 2014-2015, primarily due to a one-time adjustment for the close-out of the State’s
“Triple Flip”. Outside of this adjustment, Sales Tax was basically flat. Economic recovery,
continued strengthening of existing retail outlets, and the establishment of new retail
outlets through the City’s economic development focus are all positive factors that take
time to cultivate, but eventually will reflect favorably on Sales Tax Revenue in the long-
term.
Other Taxes
Other Taxes include revenues such as Transient Occupancy Tax (TOT), Franchise Fees,
and Business Licenses. TOT revenues were up about $387,000 over the prior year.
Other Revenue
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The category of Other Revenue includes a number of revenue sources such as donations
and administrative charges. Other Revenue for fiscal year 2015-2016 was about
$369,000 less than fiscal year 2014-2015, primarily due to one-time donations that
occurred in fiscal year 2014-2015.
Expenditures
Employee Services
Employee Services actual costs for 2015 -2016 were about 1.3% higher than in the prior
year. This was also about 4% under the 2015-2016 fiscal year budget. Some of these
savings were a result of positions were either vacant for an extended period, and/or were
funded at a lower rate than budgeted. Additionally, health care costs for the 2015-2016
did not increase as much as was budgeted for.
Operating Supplies and Services
Operating budgets in fiscal year 2015-2016 continued to be tight. When compared to
fiscal year 2014-2015, 2015-2016 expenditures were about $344,000 higher. The
underlying trend is an increase in operating costs to reflect both the increasing prices due
to economic recovery and the unsustainably low operating budgets that have been part
of the overall Financial Strategy.
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
item hasn’t been purchased yet but will still need to be purchased in t he future. Less
frequently, an alternative to purchasing the items has been identified.
General Fund Balance
As discussed above, the General Fund balance at June 30, 2016, was about $11.6
million, or 59% 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 Seven Year Projection in the current budget document estimates the continued use
of General Fund reserves through fiscal year 2019-2020. At no time are reserves
expected to drop below the Council Policy minimum of 20% of general fund expenditures.
Again, the Seven-Year forecast will be updated during the upcoming budget process.
Accounting Standards Changes
The City implemented the Government Accounting Standards Board (GASB) Statements
No. 68 (GASB 68) and No. 71 (GASB 71) regarding pension reporting during fiscal year
2014-2015. These Statements continue to have an effect on the City’s reported Net
Pension Liability. GASB issued the new Statements in the effort to provide additional
transparency on long-term pension obligations in annual financial reports. The City now
receives two types of actuarial reports for each of its CalPERS pension plans: one type
for funding contributions and a second type for accounting valuation for financial
reporting. The accounting valuations for financial reporting will use new fiscally
conservative pension measurements. Additionally in these reports, economic
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gains/losses and demographic changes will amortize over an accelerated period.
However, cash flow and contribution rates are not impacted by the change in accounting
standards. As a result of these reporting changes, the City’s Net Pension Liability at the
end of the year was $19,099,492. This is an increase of $2.9 million over the prior year,
primarily due to changes in the Public Agency Cost-Sharing Multiple Employer Defined
Benefit Pension Plan. This figure is used for reporting purposes, and the City’s rates are
not defined by this figure but by the actuarial valuations calculated by CalPERS.
Other GASB Statements were implemented during the fiscal year, but had minimal impact
on reporting.
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.
The auditors issued an additional report, the Independent Auditors’ Report on Internal
Control. This report follows as Attachment #2 and indicates that the auditors did not
identify any deficiencies in internal control that they consider to be material weaknesses
and found no instances of noncompliance or other matters that are required to be reported
under Government Auditing Standards.
FISCAL IMPACT:
None.
ATTACHMENTS:
1. Fiscal Year 2015-2016 Audited City Financial Statements
2. Independent Auditors’ Report on Internal Control
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CITY OF ATASCADERO
FINANCIAL STATEMENTS
June 30, 2016
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Date: 01/24/17
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FINANCIAL STATEMENTS
June 30, 2016
Tom O’Malley, MAYOR
Heather Moreno, MAYOR PRO TEMPORE
Roberta Fonzi, COUNCIL MEMBER
Bob Kelley, COUNCIL MEMBER
Brian Sturtevant, COUNCIL MEMBER
Rachelle Rickard, CITY MANAGER
Prepared by the Department of Administrative Services
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CITY OF ATASCADERO
TABLE OF CONTENTS
June 30, 2016
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 ………………………………………………75
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund Detail………………………………………………77
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - In Lieu Low/Moderate Income Housing Fund………………………………………………94
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Circulation System Fees Fund………………………………………………95
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Fire Aerial Vehicle Impact Fees Fund………………………………………………96
Schedule of Funding Progress for Postemployment Benefits Other Than Pensions……………………………………………………………………………………………97
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TABLE OF CONTENTS
June 30, 2016
Required Supplementary Information (continued):
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………………………………………………………………………………………………………………106
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds…………………………………..………………111
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual:
Supplemental Law Enforcement Services 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……………………………………………………………………………………………………………………………………………..121
Street Assessment Fund……………………………………………………………………………………………………………………………………………………..122
General Government Facilities Fees Fund……………………………………………………………………………………………………………………………………..123
Storm Drainage Facilities Fees Fund…………………………………………………………………………………………………………………………………………….124
Law Enforcement Facilities Fees Fund…………………………………………………………………………………………………………………………………….125
Fire Facilities Fees Fund…………………………………………………………………………………………………………………………………………………………..126
Open Space Acquisition Fees Fund……………………………………………………………………………………………………………………………………………….127
Parkland Facilities Fees Fund………………………………………………………………………………………………………………………………………………………128
Public Facilities Fees Fund………………………………………………………………………………………………………………………………………………………129
Library Expansion Facilities Fees Fund………………………………………………………………………………………………………………………………………………130
Community Facilities District Fund…………………………...………………..…………………………………………………………………………………………..131
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TABLE OF CONTENTS
June 30, 2016
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………….……………………………………………………………………………………………132
Apple Valley Landscape & Lighting Assessment District Fund…………………..…………………………………………………………………………………………133
Las Lomas Street & Storm Drain Assessment District Fund……………………...………………………………………………………………………………………134
Las Lomas Landscape & Lighting Assessment District Fund…………………………...……………………………………………………………………………………135
De Anza Street & Storm Drain Assessment District Fund…………………………..…………………………………………………………………………………136
De Anza Landscape & Lighting Assessment District Fund…………………………...…………………………………………………………………………………137
Capital Projects Fund……………………………………………………………………………………………………………………………………………………………138
2010 Bond Proceeds Master Agreement Fund……………………………………………………………………………………………………………………………………………………………139
Historic City Hall Rehabilitation Fund……………………………………………………………………………………………………………………………………………………………140
Youth Center Construction Fund………………………………………………………………………………………………………………………………………….141
Assessment District #4 Debt Service Fund…………………………………………………………………………………………………………………………………….142
1992 Street Assessment Improvement Fund…………………………………………………………………………………………………………………………..143
Combining Statement of Net Position - Internal Service Funds……………………………………………………………………………………………………………………144
Combining Statement of Revenues, Expenses, and Changes in Net Position - Internal Service Funds…………………………………………………………………..146
Combining Statement of Cash Flows - Internal Service Funds……………………………………………………………………………………………………………..148
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Moss, Levy & Hartzheim LLPCertified 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, 2016, 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, 2016, 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 Change in Accounting Principles As discussed in note 1 to the basic financial statements effective July 15, 2015, the City of Atascadero adopted Governmental Accounting Standards Board (GASB) Statement No. 72, Fair Value 1 Item Number: C-1Date: 01/24/17Attachment: 1 34 of 210
Measurement and Application, Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, and Statement No. 79, Certain External Investment Pools and Pool Participants. The City also early implemented Statement No. 82, Pension Issues-an amendment of GASB Statement No. 67, No. 68, and No. 73, during the fiscal year. Our opinion is not modified with respect to this matter. 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 75 through 96, the schedule of funding progress for post-employment benefits other than pensions on page 97, the schedule of proportionate share of net pension liability on page 98, and the schedule of 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 non-major 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 non-major 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 January 3, 2017, 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 January 3, 2017 2 Item Number: C-1Date: 01/24/17Attachment: 1 35 of 210
3
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ended June 30, 2016
INTRODUCTION
This discussion and analysis of the City of Atascadero’s financial performance provides an overview of the City’s financial a ctivities for the fiscal
year ended June 30, 2016. 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, 201 6, by
about $174.8 million. Of this amount, $129.1 million is net investment in capital assets, $37.9 million is restricted for various purposes, and $7.8
million is unrestricted.
Capital projects expenditures were less than the amount spent in the prior fiscal year by about $400,000 due primarily to the conclusion of the
rehabilitation of the Historic City Hall.
As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $49 million, an increase of $5
million from the prior fiscal year. Approximately $37.9 million of the total is not available for more spending because it represents amounts that
are already obligated or restricted, including $17 million in advances receivables from the Successor Agency and $5.2 million in notes receivable
for affordable housing. About $9.3 million of the ending fund balance is available for future obligations.
The City’s compensated absences due to employees decreased by $20,078, and the City’s debt increased by about $2.7 million. This increase
was primarily due to the City’s change in CalPERS Net Pension 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 w as $10,100,896 or 52% of total general fund expenditures,
$2,373,900 of which is related to the Sales Tax Measure F-14 funding. The increase in this unassigned fund balance over the prior year is
$2,710,978, $1,907,940 of which is related to Measure F-14 funding.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2016
4
OVERVIEW OF THE FINANCIAL STATEMENTS
The financial statements presented herein include the activities of the City of Atascadero using the integrated approach as p rescribed 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 measuremen t
focus using the accrual basis of accounting. They present governmental act ivities and business-type activities separately. These statements include all
assets of the City (including infrastructure) as well as all liabilities (including long -term debt). 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 and liabilities, 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 Succes sor Agency
identified in each community. In Atascadero, the City became the Successor Agency and holds these assets and liabiliti es in Private Purpose Trust. See
Note 14 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 and No. 61.
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 demon strate compliance with finance-related legal
requirements. The funds of the City are divided into two categories of activities – governmental and proprietary.
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2016
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 maj or 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 Se rvice 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 Intern al 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.
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: 01/24/17
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2016
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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, asset s
exceeded liabilities by almost $175 million at the close of the most recent fiscal year.
2015-2016
Governmental
Activities
2015-2016
Business-Type
Activities
2015-2016
Total
2014-2015
Governmental
Activities
2014-2015
Business-Type
Activities
2014-2015
Total
59,456,836$ 10,643,587$ 70,100,423$ 54,888,641$ 10,042,825$ 64,931,466$
127,024,659 15,606,829 142,631,488 128,327,725 16,378,502 144,706,227
Total assets 186,481,495 26,250,416 212,731,911 183,216,366 26,421,327 209,637,693
4,173,383 124,516 4,297,899 2,198,251 72,187 2,270,438
Total deferred outflows 4,173,383 124,516 4,297,899 2,198,251 72,187 2,270,438
3,613,478 309,662 3,923,140 4,307,772 228,382 4,536,154
35,571,198 577,310 36,148,508 32,811,456 650,982 33,462,438
Total liabilities 39,184,676 886,972 40,071,648 37,119,228 879,364 37,998,592
2,106,757 62,857 2,169,614 3,954,878 176,551 4,131,429
Total deferred inflows 2,106,757 62,857 2,169,614 3,954,878 176,551 4,131,429
113,511,857 15,606,829 129,118,686 114,888,338 16,378,502 131,266,840
37,874,167 - 37,874,167 35,532,844 - 35,532,844
(2,022,579) 9,818,274 7,795,695 (6,080,671) 9,059,097 2,978,426
Total net position 149,363,445$ 25,425,103$ 174,788,548$ 144,340,511$ 25,437,599$ 169,778,110$
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 d ebt must be
provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
An additional 22% of the City’s net position represents resources subject to external restrictions on how they may be used. The remaining 4%
($7,795,695) is considered unrestricted and may be used to meet the City’s ongoing obligations to citizens and creditors. There was an increase of
$4,817,269 in unrestricted net position from fiscal year 2014-2015 to 2015-2016.
Item Number: C-1
Date: 01/24/17
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City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2016
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 $5 million. Information about changes in net position is summarized below:
2015-2016
Governmental
Activities
2015-2016
Business-Type
Activities
2015-2016
Total
2014-2015
Governmental
Activities
2014-2015
Business-Type
Activities
2014-2015
Total
Revenues:
Program Revenues
Charges for services 3,331,208$ 2,160,494$ 5,491,702$ 3,226,963$ 2,138,891$ 5,365,854$
Operating grants and contributions 1,734,165 329,378 2,063,543 2,449,301 338,329 2,787,630
Capital grants and contributions 2,927,653 - 2,927,653 4,615,919 64,461 4,680,380
General Revenues:
Secured and unsecured property taxes 8,995,183 - 8,995,183 8,528,514 - 8,528,514
Sales and use taxes 5,907,573 - 5,907,573 3,901,009 - 3,901,009
Other taxes 2,886,228 - 2,886,228 2,419,424 - 2,419,424
Motor Vehicle in Lieu 11,769 - 11,769 11,756 - 11,756
Investment Income 1,254,114 179,009 1,433,123 925,073 72,474 997,547
Gain on disposal of capital assets - - - - 1,800 1,800
Total Revenues 27,047,893 2,668,881 29,716,774 26,077,959 2,615,955 28,693,914
SUMMARY OF CHANGES IN NET POSITION
For the Fiscal Years Ended June 30, 2016 and 2015
Item Number: C-1
Date: 01/24/17
Attachment: 1
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City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2016
8
GOVERNMENT-WIDE FINANCIAL ANALYSIS (continued)
2015-2016
Governmental
Activities
2015-2016
Business-Type
Activities
2015-2016
Total
2014-2015
Governmental
Activities
2014-2015
Business-Type
Activities
2014-2015
Total
Program Expenses
General Government 2,722,773$ -$ 2,722,773$ 2,351,957$ -$ 2,351,957$
Public Safety 10,160,806 - 10,160,806 10,835,324 - 10,835,324
Community Development 1,970,389 - 1,970,389 1,593,527 - 1,593,527
Community, Recreation & Zoo Services 2,368,234 - 2,368,234 2,313,255 - 2,313,255
Parks & Open Space 759,621 - 759,621 1,117,854 - 1,117,854
Public Works 3,293,532 - 3,293,532 3,342,661 - 3,342,661
Sewer - 2,237,196 2,237,196 - 2,215,761 2,215,761
Transit - 444,181 444,181 - 444,502 444,502
Interest on long-term debt 749,604 - 749,604 756,828 - 756,828
Total Expenses 22,024,959 2,681,377 24,706,336 22,311,406 2,660,263 24,971,669
Change in net position 5,022,934 (12,496) 5,010,438 3,766,553 (44,308) 3,722,245
Net position- beginning 144,340,511 25,437,599 169,778,110 154,650,559 26,218,787 180,869,346
Prior year adjustment - - - (14,076,601) (736,880) (14,813,481)
Adjusted Net position- beginning 144,340,511 25,437,599 169,778,110 140,573,958 25,481,907 166,055,865
Net position- ending 149,363,445$ 25,425,103$ 174,788,548$ 144,340,511$ 25,437,599$ 169,778,110$
SUMMARY OF CHANGES IN NET POSITION
For the Fiscal Years Ended June 30, 2016 and 2015
Governmental activities during the year increased the City’s net position by $5,022,934. Business-type activities decreased the City’s net position by
$12,496.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2016
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, 2016, the City’s governmental funds reported combined ending fund balances of $49,002,375. Approximately 3% ($1,538,541) of this total
amount cannot be spent because it is in a non-spendable form and/or a non-cash form such as prepaid items, long-term notes receivable, and long-term
advances receivable. The City’s governmental funds Unassigned Fund Balance is $9,256,033. The General Fund portion of this, $10,100,896, 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 $37,896,430 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, $311,371, 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, 2016, the total fund balance was $11,638,707 and the spendable
unassigned fund balance was 87% 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 59.5% of fund expenditures, compared to 46.3% the prior fiscal year. The General Fund
balance increased $2,713,561 during the fiscal year, $1,907,940 of which was attributed to the Sales Tax Measure F-14 funding.
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, 2016, the fund balance was
$5,711,968.
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, 2016, was $1,896,658, up $377,471 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 ($844,863) at June 30, 2016. As the economy continues to improve and development is
reinvigorated over time, Impact Fee revenues should move this negative balance toward zero.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2016
10
FINANCIAL ANALYSIS OF THE CITY’S FUNDS (continued)
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, 2016, the total fund balance was
$17,004,836, which reflects $15.6 million in advances receivable from the Successor Agency. See Notes 7 and 14 to the financial statements for
additional information on the Successor Agency and the bond issue.
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, 2016, these funds had an aggregate fund balance of $13,595,069. Of this total, $730 is non-
spendable and $311,371 is assigned for specific uses. The Restricted Fund Balance is $13,282,968. 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 activities, increased in FY 2015-2016 by $2,686,070, primarily due to the changes in the Net Pension Liability
as required to be reported by GASB 68. The Net Pension Liability for Governmental Activities at the end of the year was $18,546,152 and $553,340 for
Business-type Activities. Compensated absences decreased by $20,078 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, 2016,
net capital assets of the governmental activities totaled $127,024,659 and the net capital assets of the business-type activities totaled $15,606,829.
Depreciation on capital assets is recognized in the Government-wide Financial Statements. The City has elected to depreciate its infrastructure assets.
In order to depreciate the infrastructure assets, an estimated useful life for each type of asset was determined using engine ering standards, industry
standards, as well as discussions with City staff regarding the City’s maintenance program for each asset type. This allowed the estimated useful life of
each asset type to be tailored to include the unique attributes of the City of Atascadero.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2016
11
FINANCIAL ANALYSIS OF THE CITY’S FUNDS (continued)
The following table presents summary information on the City’s capital assets:
2015-2016
Governmental
Activities
2015-2016
Business-Type
Activities
2015-2016
Total
2014-2015
Governmental
Activities
2014-2015
Business-Type
Activities
2014-2015
Total
Non-Depreciable:
Land 40,855,264$ 442,044$ 41,297,308$ 40,855,264$ 442,044$ 41,297,308$
Construction in progress 3,359,872 65,702 3,425,574 2,383,958 203,027 2,586,985
Depreciable:
Vehicles and equipment 9,458,163 717,903 10,176,066 9,192,403 717,903 9,910,306
Structures and improvements 50,114,352 28,985,980 79,100,332 49,895,354 28,816,003 78,711,357
Infrastructure 63,317,903 - 63,317,903 63,241,509 - 63,241,509
Accumulated Depreciation (40,080,895) (14,604,800) (54,685,695) (37,240,763) (13,800,474) (51,041,237)
Net capital assets 127,024,659$ 15,606,829$ 142,631,488$ 128,327,725$ 16,378,503$ 144,706,228$
General Fund Budgetary Highlights
A detailed budgetary comparison schedule for the fiscal year ended June 30, 2016, 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 2015-2016 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 2015-2016.
General Fund Original Budget Final Budget Actual
Variance
Positive
(Negative)
Revenues 20,645,660$ 21,416,930$ 21,890,771$ 473,841$
Expenditures 21,454,670 22,406,340 19,566,900 2,839,440
Other Sources (Uses)389,690 389,690 389,690 -
Fund Balance, beginning 8,925,146 8,925,146 8,925,146 -
Fund Balance, ending 8,505,826$ 8,325,426$ 11,638,707$ 3,313,281$
Item Number: C-1
Date: 01/24/17
Attachment: 1
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City of Atascadero Management’s Discussion and Analysis Fiscal Year Ended June 30, 2016 12 FINANCIAL ANALYSIS OF THE CITY’S FUNDS (continued) Both revenues and expenditure budgets were increased during the year, primarily reflecting the increases in activity in development, recreation programs, mutual aid, other grants, Council authorized increases for attorney services, Measure F-14 projects, and the Radio Simulcast project. 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 $3.3 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 is on a positive trajectory and the effects of the Council’s focus on Economic Development are now even more evident. While revenues are gaining momentum, the effect of economic development projects will not be fully realized for years into the future. The current improvements in revenues have allowed a limited amount of needed expansion of budgeted expenses but needs to continue to exceed the availability of resources. Economic factors and key issues and trends that affect the budget include: Sales Tax Measure F-14 This is a general purpose half-cent transaction tax that became effective April 1, 2015, and will be used primarily for repairing and maintaining neighborhood roads and other roadways. State impacts and other governmental regulation Impacts from the State such as the dissolution of redevelopment and other issues such as water restrictions, climate action plans, changes to State building and construction codes, new environmental regulations, and heavy reporting requirements continue to burden the City’s budget. Regulations Affecting Labor Costs Changes to state and federal regulations affect the cost of labor. Such changes include the Affordable Care Act, the California Healthy Workplace, Healthy Family Act of 2014, the California Minimum Wage increases, and Pension reform. The 2016-2017 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 Development • Connection between the City Council and Community • Common Sense Regulations and Reform • High Quality Public Safety Services • Atascadero Lake Park, Pavilion, Veterans Memorial, and Zoo • Environmental Stewardship • Staffing • Roads Program • Promotions To accomplish all of these goals, the 2016-2017 budget includes the planned use of $750,000 in reserves, in accordance with the Council’s financial strategy. CONTACTING THE CITY’S FINANCIAL MANAGEMENT TEAM This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the City of Atascadero, Administrative Services Department, 6500 Palma Avenue, Atascadero, CA 93422. Item Number: C-1Date: 01/24/17Attachment: 1 45 of 210
BASIC FINANCIAL STATEMENTS
Item Number: C-1
Date: 01/24/17
Attachment: 1
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CITY OF ATASCADERO
STATEMENT OF NET POSITION
June 30, 2016
Governmental
Activities
Business-Type
Activities Total
ASSETS
Cash and investments 29,085,225$ 10,576,108$ 39,661,333$
Restricted cash and investments:
Cash with fiscal agents 1,419,834 - 1,419,834
Certificates of deposit 133,723 - 133,723
Receivables:
Federal distributions due 2,467,061 170,119 2,637,180
Due from State of California 2,433,520 1,810 2,435,330
Due from County of San Luis Obispo 239,770 35,521 275,291
Accrued interest 52,038 18,108 70,146
Accrued interest receivable- 2010 bonds 185,101 - 185,101
Other receivables 924,811 57,884 982,695
Internal balances 217,833 (217,833) -
Deposits, prepaid items and inventory 33,367 1,870 35,237
Notes receivable 5,304,378 - 5,304,378
Advance receivable- Successor Agency 16,960,175 - 16,960,175
Capital assets:
Non-depreciable:
Land 40,855,264 442,044 41,297,308
Construction in progress 3,359,872 65,702 3,425,574
Depreciable:
Vehicles and equipment 9,458,163 717,903 10,176,066
Structures and improvements 50,114,352 28,985,980 79,100,332
Infrastructure 63,317,903 - 63,317,903
Accumulated depreciation (40,080,895) (14,604,800) (54,685,695)
Total assets 186,481,495 26,250,416 212,731,911
DEFERRED OUTFLOWS
Deferred outflows related to pensions 4,173,383 124,516 4,297,899
Total deferred outflows 4,173,383 124,516 4,297,899
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, 2016
Governmental
Activities
Business-Type
Activities Total
LIABILITIES
Accounts payable 1,319,114$ 233,356$ 1,552,470$
Accrued salaries and benefits 379,327 12,800 392,127
Accrued interest payable 185,101 - 185,101
Other payables 35,713 26,876 62,589
Deposits payable 82,884 - 82,884
Unearned revenue 1,611,339 36,630 1,647,969
Noncurrent liabilities:
Due within one year 227,982 - 227,982
Due in more than one year 35,343,216 577,310 35,920,526
Total liabilities 39,184,676 886,972 40,071,648
DEFERRED INFLOWS
Deferred inflows related to pensions 2,106,757 62,857 2,169,614
Total deferred inflows 2,106,757 62,857 2,169,614
NET POSITION
Net investment in capital assets 113,511,857 15,606,829 129,118,686
Restricted for:
Restricted for parks and recreation 3,681,266 - 3,681,266
Restricted for streets, roads and drainage 7,045,841 - 7,045,841
Restricted for public safety 1,321,872 - 1,321,872
Restricted for redevelopment & housing 8,645,076 - 8,645,076
Restricted for debt service 17,180,112 - 17,180,112
Unrestricted (2,022,579) 9,818,274 7,795,695
Total net position 149,363,445$ 25,425,103$ 174,788,548$
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2016
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 2,722,773$ 272,881$ 58,595$ 100,631$ (2,290,666)$ -$ (2,290,666)$
Public safety 10,160,806 1,039,352 235,071 612,455 (8,273,928) - (8,273,928)
Community development 1,970,389 1,022,482 41,330 578,715 (327,862) - (327,862)
2,368,234 833,504 63,064 160,596 (1,311,070) - (1,311,070)
Parks & open space 759,621 44,732 1,912 702,709 (10,268) - (10,268)
Public works 3,293,532 118,257 1,334,193 772,547 (1,068,535) - (1,068,535)
Interest on long-term debt 749,604 - - - (749,604) - (749,604)
Total governmental activities 22,024,959 3,331,208 1,734,165 2,927,653 (14,031,933) - (14,031,933)
Business-type activities:
Sewer 2,237,196 2,104,580 - - - (132,616) (132,616)
Transit 444,181 55,914 329,378 - - (58,889) (58,889)
Total business-type activities 2,681,377 2,160,494 329,378 - - (191,505) (191,505)
Total government 24,706,336$ 5,491,702$ 2,063,543$ 2,927,653$ (14,031,933) (191,505) (14,223,438)
General revenues
Taxes:
Secured and unsecured property taxes 8,995,183 - 8,995,183
Sales tax and payments in lieu of sales tax 5,907,573 - 5,907,573
Transient lodging tax 1,238,431 - 1,238,431
Franchise taxes 1,047,678 - 1,047,678
Business license tax 169,119 - 169,119
Property transfer tax 144,725 - 144,725
Other taxes 286,275 - 286,275
Motor vehicle in lieu 11,769 - 11,769
Investment income 487,298 179,009 666,307
Interest from Successor Agency 766,816 - 766,816
Total general revenues 19,054,867 179,009 19,233,876
Change in net position 5,022,934 (12,496) 5,010,438
Net position at beginning of fiscal year 144,340,511 25,437,599 169,778,110
Net position at end of fiscal year 149,363,445$ 25,425,103$ 174,788,548$
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, 2016
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 8,564,216$ 526,648$ 2,814,691$ -$ 2$ 12,666,318$ 24,571,875$
Restricted cash and investments:
- - - - 1,419,834 - 1,419,834
Certificates of deposit 133,723 - - - - - 133,723
Receivables:
Federal distributions due 153,864 - - - - 402,298 556,162
Due from State of California 1,693,350 - - - - 103,169 1,796,519
107,790 - - - - 131,980 239,770
Accrued interest 16,357 942 4,977 - - 21,797 44,073
Other receivables 856,005 - - - - 68,806 924,811
Due from other funds 627,149 - - - - 844,863 1,472,012
Deposits, prepaid items, and inventory 28,913 - - - - 730 29,643
Notes receivable - 5,184,378 - - - 120,000 5,304,378
Advances receivable- Successor Agency 1,375,175 - - - 15,585,000 - 16,960,175
Total assets 13,556,542$ 5,711,968$ 2,819,668$ -$ 17,004,836$ 14,359,961$ 53,452,975$
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, 2016
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 881,110$ -$ 13,277$ -$ -$ 201,542$ 1,095,929$
Accrued salaries and benefits 360,770 - - - - 9,786 370,556
Due to other funds - - - 844,863 - 409,316 1,254,179
Unearned revenue 557,358 - 909,733 - - 144,248 1,611,339
Deposits 82,884 - - - - - 82,884
Other payables 35,713 - - - - - 35,713
Total liabilities 1,917,835 - 923,010 844,863 - 764,892 4,450,600
Fund Balances:
Nonspendable 1,537,811 - - - - 730 1,538,541
Restricted - 5,711,968 1,896,658 - 17,004,836 13,282,968 37,896,430
Assigned for road projects - - - - - 311,371 311,371
Unassigned 10,100,896 - - (844,863) - - 9,256,033
Total fund balances 11,638,707 5,711,968 1,896,658 (844,863) 17,004,836 13,595,069 49,002,375
Total liabilities and fund balances 13,556,542$ 5,711,968$ 2,819,668$ -$ 17,004,836$ 14,359,961$ 53,452,975$
Other
NonMajor
Governmental
Funds
The notes to the basic financial statements are an integral part of this statement.
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Date: 01/24/17
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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 49,002,375$
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 107,208,836$
Accumulated depreciation (28,229,704)
Net 78,979,132
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.(185,101)
In governmental funds, the receivable from the Successor Agency related to interest on the 2010 long-term debt is
185,101
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 15,585,000
Workers' Compensation estimated claims liability in excess of deposits 75,111
Compensated absences payable 1,083,537
PERS pension liability 17,862,733
Other Post Employment Benefits 152,794
(34,759,175)
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 4,019,595
Deferred inflows (2,029,123)
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.(72,376)
June 30, 2016
not recognized until the period in which 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.54,223,017$
Total net position, governmental activities 149,363,445$
June 30, 2016
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, 2016
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 8,315,801$ -$ -$ -$ -$ 920,460$ 9,236,261$
Taxes based on sales and use 5,907,573 - - - - - 5,907,573
Franchise tax 1,047,678 - - - - - 1,047,678
Other taxes 1,552,275 - - - - - 1,552,275
Licenses and permits 518,013 553,882 482,262 15,461 - 990,451 2,560,069
Intergovernmental revenues:
11,769 - - - - - 11,769
Grants 103,203 - - - - 528,099 631,302
Other governmental revenues 126,224 - - - - 1,340,585 1,466,809
Charges for services:
Public safety 947,282 - - - - - 947,282
Development 596,370 - - - - - 596,370
Recreation, parks, pavilion and zoo 866,488 - - - - - 866,488
Other services 47,591 - - - - - 47,591
Fines and forfeitures 92,007 - - - - - 92,007
Use of money and property 136,472 9,358 48,351 - 768,672 227,779 1,190,632
Other revenues 1,622,025 - - - - 385 1,622,410
Total revenues 21,890,771 563,240 530,613 15,461 768,672 4,007,759 27,776,516
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, 2016
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 2,842,257$ -$ -$ -$ -$ 6,607$ 2,848,864$
Public safety 10,541,688 - - - - 96,987 10,638,675
Community development 1,619,342 45,960 - - 4,525 206,020 1,875,847
2,046,660 - - - - 8,000 2,054,660
Parks and open space 587,632 - - - - 44,555 632,187
Public works 997,586 - - - - 1,197,179 2,194,765
Capital outlay 931,735 - 153,142 - - 470,664 1,555,541
Debt service:
Principal - - - - 215,000 - 215,000
Interest - - - - 754,450 - 754,450
Total expenditures 19,566,900 45,960 153,142 - 973,975 2,030,012 22,769,989
Excess of revenues over (under)
expenditures 2,323,871 517,280 377,471 15,461 (205,303) 1,977,747 5,006,527
Other Financing Sources (Uses):
Transfers in 391,090 - - - - 174,019 565,109
Transfers out (1,400) - - - - (563,709) (565,109)
Total other financing sources
and uses 389,690 - - - - (389,690) -
Net change in fund balances 2,713,561 517,280 377,471 15,461 (205,303) 1,588,057 5,006,527
Fund balances - June 30, 2015 8,925,146 5,194,688 1,519,187 (860,324) 17,210,139 12,007,012 43,995,848
Fund balances - June 30, 2016 11,638,707$ 5,711,968$ 1,896,658$ (844,863)$ 17,004,836$ 13,595,069$ 49,002,375$
Community, recreation, and
zoo services
The notes to the basic financial statements are an integral part of this statement.
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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, 2016
Total net change in fund balance - governmental funds 5,006,527$
Capital outlays are reported in governmental funds as expenditures. However, in the statement of activities, the cost of
those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which
additions to capital outlay of $1,555,541 is greater than depreciation expense $(1,416,723) in the period.138,818
The donation or contribution of capital assets is not recorded in the governmental financial statements. In the statement of activities,
however, the donation is recorded as an appropriate capital grant.18,000
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.(117,755)
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.215,000
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.2,990
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:(1,856)
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. 1,856
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:27,160
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:792,089
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. (8,812)
The notes to the basic financial statements are an integral part of this statement.
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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, 2016
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.(9,775)$
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 ($297,940)
less the contributions of cash and capital assets from other governmental funds ($743,368).(1,041,308)
Changes in net position - governmental activities 5,022,934$
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
June 30, 2016
Wastewater Fund Transit Fund Totals
ASSETS
Current Assets:
Cash and investments 10,576,108$ -$ 10,576,108$ 4,513,350$
Receivables:
Federal distributions due 5,429 164,690 170,119 1,910,899
Due from State of California 1,810 - 1,810 637,001
Due from County of San Luis Obispo 35,476 45 35,521 -
Accrued interest 18,501 (393) 18,108 7,965
Other receivables 56,574 1,310 57,884 -
Prepaid expenses 1,870 - 1,870 3,724
Total current assets 10,695,768 165,652 10,861,420 7,072,939
Capital Assets:
Non-depreciable:
Land 442,044 - 442,044 -
Construction in progress 65,702 - 65,702 1,380,566
Depreciable:
Vehicles and equipment 363,198 354,705 717,903 9,371,411
Structures and improvements 27,565,705 1,420,275 28,985,980 49,144,741
Accumulated depreciation (14,048,843) (555,957) (14,604,800) (11,851,191)
Net capital assets 14,387,806 1,219,023 15,606,829 48,045,527
Total assets 25,083,574 1,384,675 26,468,249 55,118,466
DEFERRED OUTFLOWS
Deferred outflows related to pension 116,466 8,050 124,516 153,788
Total Deferred Outflows 116,466 8,050 124,516 153,788
Internal Service
Funds
Enterprise Funds
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
PROPRIETARY FUNDS
STATEMENT OF NET POSITION (continued)
June 30, 2016
Wastewater Fund Transit Fund Totals
LIABILITIES
Current Liabilities:
Accounts payable 215,985$ 17,371$ 233,356$ 223,185$
Accrued salaries and benefits 12,242 558 12,800 8,771
Unearned revenue - 36,630 36,630 -
Due to other funds - 217,833 217,833 -
Other payables 24,950 1,926 26,876 -
Noncurrent Liabilities:
Noncurrent liabilities 541,536 35,774 577,310 739,647
Total liabilities 794,713 310,092 1,104,805 971,603
DEFERRED INFLOWS
Deferred inflows related to pension 58,793 4,064 62,857 77,634
Total Deferred Inflows 58,793 4,064 62,857 77,634
NET POSITION
Net investment in capital assets 14,387,806 1,219,023 15,606,829 48,045,527
Unrestricted 9,958,728 (140,454) 9,818,274 6,177,490
Total net position 24,346,534$ 1,078,569$ 25,425,103$ 54,223,017$
Enterprise Funds
Internal Service
Funds
The notes to the basic financial statements are an integral part of this statement.
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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, 2016
Wastewater Fund Transit Fund Totals
Operating Revenues:
Service fees 1,908,340$ 55,914$ 1,964,254$ 1,350,100$
Installation, extension and connection fees 196,240 - 196,240 -
Total operating revenues 2,104,580 55,914 2,160,494 1,350,100
Operating Expenses:
Salaries and benefits 315,891 22,020 337,911 536,069
Office expense 3,813 1,066 4,879 881
Computer maintenance and replacement 18,894 10,310 29,204 2,490
Insurance 15,806 6,534 22,340 19,259
Occupancy and rental costs 8,751 1,620 10,371 30,790
Utilities 236,430 - 236,430 68,903
Communications 6,874 60 6,934 8,338
Operating supplies 79,764 462 80,226 39,054
Vehicle and equipment operating costs 81,755 53,220 134,975 6,150
Contract services 147,348 136,041 283,389 106,430
Professional development 8,858 - 8,858 16,571
Recruitment 796 1,169 1,965 1,138
Franchise fees 37,121 - 37,121 -
Administrative charges 266,370 134,990 401,360 47,330
Special projects:
Chairs 1,289 - 1,289 -
Refrigerator 1,073 - 1,073 -
Manhole Rehabilitation Projects 54,653 - 54,653 -
Sewer Line Trench Settlement Repair Project 10,540 - 10,540 -
Wastewater Fee Study 31,020 - 31,020 -
Sewer System Management Plan Audit 9,199 - 9,199 -
Inflow and Infiltration Study 17,227 - 17,227 -
Re-rating Study 26,849 - 26,849 -
Exterior Paint Project- Police Station - - - 10,123
Parking Lot Repairs- Fire Station #1 - - - 3,500
Internal Service
Funds
Enterprise Funds
The notes to the basic financial statements are an integral part of this statement.
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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, 2016
Wastewater Fund Transit Fund Totals
Operating Expenses (continued):
Depreciation 758,700$ 76,689$ 835,389$ 1,565,920$
Total operating expenses 2,139,021 444,181 2,583,202 2,462,946
Operating income (loss)(34,441) (388,267)(422,708) (1,112,846)
Non-Operating Revenues (Expenses):
Transportation Development Act Funds - Operations - 164,689 164,689 -
Section 5307 Revenues - Operations - 164,689 164,689 -
Interest income 181,256 (2,247) 179,009 77,397
Gain / (loss) on sale of capital assets (80,175) - (80,175) (5,859)
Total non-operating revenues 101,081 327,131 428,212 71,538
Change in net position prior to capital
contributions 66,640 (61,136) 5,504 (1,041,308)
Capital Contributions:
Cash contributions to other funds (18,000) - (18,000) -
Cash contributions from other funds - - - 689,184
Capital contributions from other funds - - - 54,184
Total capital contributions (18,000) - (18,000) 743,368
Change in net position 48,640 (61,136) (12,496) (297,940)
Total net position, June 30, 2015 24,297,894 1,139,705 25,437,599 54,520,957
Total net position, June 30, 2016 24,346,534$ 1,078,569$ 25,425,103$ 54,223,017$
Enterprise Funds
Internal Service
Funds
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2016
Wastewater Fund Transit Fund Totals
Cash Flows From Operating Activities:
Receipts from customers 2,102,098$ 56,079$ 2,158,177$ -$
Internal activity - payments from other funds 127,883 - 127,883 1,350,100
Payments to suppliers of goods and services (944,980) (341,769) (1,286,749) (320,711)
Payments for employee services (553,495) (41,167) (594,662) (600,424)
Net cash provided (used) by operating
activities 731,506 (326,857) 404,649 428,965
- 296,661 296,661 -
- (19,478) (19,478) -
Net cash provided (used) by non-capital
related financing activities - 277,183 277,183 -
Acquisition of capital assets (143,891) - (143,891) (926,774)
Cash contributions for capital purchases (18,000) - (18,000) 689,184
Capital grant proceeds - 51,528 51,528 -
Proceeds from sale of capital assets - - - 7,940
Net cash provided (used) by capital and
related financing activities (161,891) 51,528 (110,363) (229,650)
Internal Service
Funds
Enterprise Funds
Receipts from intergovernmental agencies
Cash Flows From Non-Capital Financing
Activities:
Cash Flows From Capital and Related Financing
Activities:
Loans / repayments to other funds
The notes to the basic financial statements are an integral part of this statement.
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CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF CASH FLOWS (continued)
For the Fiscal Year Ended June 30, 2016
Wastewater Fund Transit Fund Totals
Cash Flows From Investing Activities:
Interest income 176,134$ (1,854)$ 174,280$ 74,994$
Net cash provided (used) by investing
activities 176,134 (1,854) 174,280 74,994
Net increase (decrease) in cash and cash
equivalents 745,749 - 745,749 274,309
Cash and cash equivalents - June 30, 2015 9,830,359 - 9,830,359 4,239,041
Cash and cash equivalents - June 30, 2016 10,576,108$ -$ 10,576,108$ 4,513,350$
Operating income (loss)(34,441)$ (388,267)$ (422,708)$ (1,112,846)$
Depreciation expense 758,700 76,689 835,389 1,565,920
Change in assets and liabilities:
Receivables, net (2,482) 165 (2,317) 281
Prepaid expenses - - - 3,116
Due from other funds 127,883 - 127,883 -
Accounts payable 113,965 3,703 117,668 36,849
Accrued salaries and benefits (15,710) (1,346) (17,056) (19,496)
Other payables 5,485 - 5,485 -
Deferred outflows (49,162) (3,167) (52,329) (89,053)
Deferred inflows (105,816) (7,878) (113,694) (80,690)
Net pension liability (68,675) (6,756) (75,431) 119,561
Compensated absences 1,759 - 1,759 5,323
Net cash provided (used) by operating activities 731,506$ (326,857)$ 404,649$ 428,965$
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.
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CITY OF ATASCADERO
PRIVATE PURPOSE TRUST FUNDS
STATEMENT OF FIDUCIARY NET POSITION
June 30, 2016
Successor Agency to the
Community
Redevelopment Agency
of Atascadero
Housing Successor
Agency to the Community
Redevelopment Agency
of Atascadero Totals
ASSETS
Cash and investments $ 2,315,522 $ - 2,315,522$
Restricted cash and investments:
879,532 - 879,532
Receivables:
Accrued interest 2,878 - 2,878
Other receivables 5,350 - 5,350
Notes receivable - 200,000 200,000
Due from Successor Agency - 1,335,322 1,335,322
Capital assets:
Non-depreciable:
Land 413,791 - 413,791
Depreciable:
Structures and improvements 2,369,216 - 2,369,216
Accumulated depreciation (230,162) - (230,162)
Total assets 5,756,127 1,535,322 7,291,449
LIABILITIES
Accounts payable 1,937 - 1,937
Interest payable 350,000 - 350,000
Due to Successor Agency Housing Fund 1,335,322 - 1,335,322
Loans payable to City of Atascadero 1,375,175 - 1,375,175
Premium on Bonds Payable 30,816 - 30,816
2004 Bonds Payable 10,350,000 - 10,350,000
15,585,000 - 15,585,000
Total liabilities 29,028,250 - 29,028,250
NET POSITION
Held in trust for taxing agencies (23,272,123)$ 1,535,322$ (21,736,801)$
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.
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CITY OF ATASCADERO
PRIVATE PURPOSE TRUST FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
For the Fiscal Year Ended June 30, 2016
Successor Agency to the
Community
Redevelopment Agency
of Atascadero
Housing Successor
Agency to the Community
Redevelopment Agency
of Atascadero Totals
Additions
Contributions:
RPTTF Distributions 2,081,359$ -$ 2,081,359$
Investment earnings:
Interest 39,902 - 39,902
Total additions 2,121,261 - 2,121,261
Deductions
Payment on outstanding services contracts 2,520 - 2,520
Asset maintenance costs 36,182 - 36,182
Administrative costs 250,000 - 250,000
2004 Bond Interest Expense 498,021 - 498,021
2010 Bond Reimbursement Interest Expense 757,108 - 757,108
Depreciation expense 52,112 - 52,112
Total deductions 1,595,943 - 1,595,943
Change in net position 525,318 - 525,318
Net position - June 30, 2015 (23,797,441) 1,535,322 (22,262,119)
Net position - June 30, 2016 (23,272,123)$ 1,535,322$ (21,736,801)$
The notes to the basic financial statements are an integral part of this statement.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
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Date: 01/24/17
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CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2016
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 and GASB Statement No. 61.
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 St andards Board Statements 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 information 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 a nd contributions 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 major individual enterprise funds are reported as separate columns in the fund financial statements.
Item Number: C-1
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CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2016
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 c olumn, regardless of their fund-type.
Major funds are defined as funds that have either assets, liabilities, revenues, or expenditures/expenses equal to ten percen t 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 a nd 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: 01/24/17
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CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2016
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 private purpose trust funds to
account for the Successor Agency of the Former Redevelopment Agency which was dissolved on January 31, 2012, pursuant to stat e 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.
Private-sector standards of accounting and financial reporting issued prior to December 1, 1989 generally are followed in both govern ment-wide,
proprietary fund financial statements, and the private purpose trust fund financial statements to the extent that those standards do not conflict with or
contradict guidance of the Governmental Accounting Standards Board. Governments have the option of following subsequent private-sector guidance for
their business-type activities and proprietary funds, subject to this same limitation. The City has elected not to follow subsequent private-sector guidance.
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 governm ental 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 providing services in connection
with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Wastewater Fund and the Trans it 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.
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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 valuatio n. 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: 01/24/17
Attachment: 1
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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 Statem ent No. 34 requires 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 America, as prescribed by the
GASB and the American Institute of Certified Public Accountants, requires management to make estimates and assumptions that a ffect 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 are, therefore,
considered cash equivalents for purposes of the statement of cash flows.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
L. Performance Bonds
The City receives performance bonds from developers to ensure compliance and completion of projects that affect the City’s infrastructure. 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 amoun t of
$11,541,910 was netted against the liability account of $11,616,730 in fiscal year 2016. The net balance in the performance bond deposits liability account
at June 30, 2016, was $74,820 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 con tractual
constraints
Restricted- includes fund balance amounts that are constrained for specific purposes which are externally imposed by providers, such as c reditors
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 Counci l 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 an d
negative fund balances in other governmental funds
Non-Spendable Fund Balance
The non-spendable fund balance of $1,538,541 is comprised of amounts reported in non-spendable form and/or not in cash form such as prepaid items,
long-term notes receivable and long-term advances receivable.
Restricted Fund Balance
The restricted fund balance of $37,896,430 is comprised of $5,711,968 for affordable housing, $17,004,836 restricted for debt service, and $15,179,626
restricted for other Capital Project Funds and Special Revenue Funds.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
O. Fund Balance (continued)
Assigned Fund Balance
The assigned fund balance of $311,371 is held in the Capital Projects Fund for major road rehabilitation projects. These funds remain from the City
Council’s action to move funds annually in fiscal years 2001/2002 through 2007/2008 for these projects.
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 unrestricted amounts are available. Similarly, the
City would typically first use committed, then assigned and lastly unassigned amounts of unrestricted fund balance when expen ditures 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 emergencies, the City’s general
fund balance shall not fall below 20% of General Fund expenditures. The General Fund reserve met this criteria for fiscal year 2015-2016.
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
Item Number: C-1
Date: 01/24/17
Attachment: 1
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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
162,636$ -$ -$ -$ -$ 730$ 163,366$
Advances Receivable 1,375,175 - - - - - 1,375,175
Restricted
Public Safety - - - - - 1,321,872 1,321,872
Streets, Roads, and Drainage - - 1,896,658 - - 5,148,453 7,045,111
Parks, Open Space & Recreation - - - - - 3,681,266 3,681,266
- - - - - 2,956,101 2,956,101
Affordable Housing - 5,711,968 - - - - 5,711,968
Debt Service - - - - 17,004,836 175,276 17,180,112
Assigned
Streets, Roads, and Drainage - - - - - 311,371 311,371
Unassigned 10,100,896 - - (844,863) - - 9,256,033
Total Fund Balances 11,638,707$ 5,711,968$ 1,896,658$ (844,863)$ 17,004,836$ 13,595,069$ 49,002,375$
Other
NonMajor
Governmental
Funds
Disclosure of Fund Balances Reported on Balance Sheet
June 30, 2016
Community Development and
Blight Elimination
Deposits, prepaid items, and
inventory
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
P. New Accounting Pronouncements
Governmental Accounting Standards Board Statement No. 72
For the fiscal year ended June 30, 2016, the City implemented Governmental Accounting Standards Board (GASB) Statement No. 72, “Fair Value
Measurement and Application.” This Statement is effective for periods beginning after June 15, 2015. This Statement addresses accounting and financial
reporting issues related to fair value measurements. The definition of fair value is the price that would be received to sell an asset or paid to transfer a
liability in an orderly transaction between market participants at the measurement date. This Statement provides g uidance for applying fair value to certain
investments and disclosures related to all fair value measurements . Implementation of GASB Statement No. 72 and the impact on the City’s financial
statements are explained in Note 3 – Cash and Investments.
Governmental Accounting Standards Board Statement No. 76
For the fiscal year ended June 30, 2016, the City implemented GASB Statement No. 76, “The Hierarchy of Generally Accepted Accounting Principles for
State and Local Governments.” This Statement is effective for periods beginning after June 15, 2015. GASB Statement No. 76 establishes the hierarchy
of GAAP for state and local governments. Implementation of this statement did not have a significant impact on the City for the year ended June 30, 2016.
Governmental Accounting Standards Board Statement No. 79
For the fiscal year ended June 30, 2016, the City implemented GASB Statement No. 79, “Certain External Investment Pools and P ool Participants.” GASB
Statement No. 79 established accounting and financial reporting standards for qualifying external investment pools that elect to measure all their
investments at amortized cost. The new standard is effective for periods beginning after June 15, 2015, expect for certain p rovisions that will be effective
for reporting periods beginning after December 15, 2015. Implementation of this statement did not have a significant impact on the City for the year ended
June 30, 2016.
Governmental Accounting Standards Board Statement No. 82
For the fiscal year ended June 30, 2016, the City implemented GASB Statement No. 82, “Pension Issues-an amendment of GASB Statement No. 67, No.
68, and No. 73.” GASB Statement No. 82 address issues regarding (1) the presentation of payroll -related measures in required supplementary
information, (2) the selection of assumptions and the restatement of deviations from the guidance in the Actuarial Standard o f Practice for financial
reporting purposes, and (3) the classification of payments made by employers to satisfy employee (plan member) contribution requirements. As
Statement No. 82 changes the classification of these payments, commonly referred to as Emplo yer-Paid Member Contributions, the City reported these
accordingly. While the applicable requirements of this Statement are effective for reporting periods beginning after June 15, 2016, the City has elected
early implementation for the year ended June 30, 2016.
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 inflo ws of resources.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Q. Deferred Outflows and Inflows of Resources (continued)
In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred outflows of resour ces. 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 8 for a detailed listing of the deferred outflows of resources the City has recognized.
In addition to liabilities, the Statement of Net Position will s ometimes report a separate section for deferred inflows of resources. A deferred inflow of
resources is defined as an acquisition of net position by the City that is applicable to a future reporting period. The City has one item which qualifies for
reporting in this category; refer to Note 8 for a detailed list of the deferred inflows of revenues the City recognized.
Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pensi on expense, information
about the fiduciary net position of the City of Atascadero ’s California Employees’ Retirement System (CalPERS) (Plans) and additions to/deductions from
the Plans’ fiduciary net position have been determined on the same basis as they ar e 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.
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
Deficit fund balances in the following funds exist due to large purchase s incurred prior to the receipt of the long-term reimbursing revenues:
Deficit Fund
Balance
Major Governmental Fund
Fire Aerial Vehicle Impact Fees Fund (844,863)$
Item Number: C-1
Date: 01/24/17
Attachment: 1
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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, 2016, consisted of the following:
Pooled Cash and Investments:
Cash in bank and on hand 734,626$
Investments 27,561,021
Broker Money Market Account 41,414
Local Agency Investment Fund (State Pool)13,773,517
Total Pooled Cash and Investments 42,110,578
Funds with Fiscal Agents:
United States Treasury Money Fund 2,299,366
Total Funds with Fiscal Agents 2,299,366
Total Cash and Investments 44,409,944$
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 29,085,225$ 10,576,108$ 2,315,522$ 41,976,855$
Cash and investments held by fiscal agents 1,419,834 - 879,532 2,299,366
Restricted certificates of deposit 133,723 - - 133,723
Total Cash and Investments 30,638,782$ 10,576,108$ 3,195,054$ 44,409,944$
Item Number: C-1
Date: 01/24/17
Attachment: 1
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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 Californi a financial institutions to secure
the City’s deposits by pledging government securities as collateral. The fair value of the pled ged 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 t o 150% of the City’s deposits.
At fiscal year end, the City’s bank account balance was $1,411,512. The first $250,000 was insured by federal depository insurance, and the remainder
was 110% collateralized. Certificates of Deposit totaling $11,555,282 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 stat ute. 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
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 Ci ty’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 (c alled “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 invest ment
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.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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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 framew ork for measuring
fair value. The framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used 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 f ollows:
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 rates).
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, 2016, are as follows:
June 30, 2016 Fair Value
Quoted Prices in
Active Markets for
Identical Assets
(Level1)
Significant Other
Observable Inputs
(Level 2)
Uncategorized
(Level 3)
U. S. Government Obligations 16,005,739$ -$ 16,005,739$ -$
Certificates of Deposit 11,555,282 - 11,555,282 -
Broker Money Market Account 41,414 - 41,414 -
United States Treasury Money Fund 2,299,366 - 2,299,366 -
29,901,801$ -$ 29,901,801$ -$
Investments measured at amortized cost
LAIF 13,773,517
Total investments 43,675,318$
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 fo r the investments.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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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 16,005,739$ 39%
Certificates of Deposit 11,555,282 28%
Broker Money Market Account 41,414 0%
Local Agency Investment Fund (State Pool)13,773,517 33%
Total Investments Managed by City 41,375,952$ 100%
Investments Held by Fiscal Agents
United States Treasury Money Fund 2,299,366$ 100%
Total Investments Held by Fiscal Agents 2,299,366$ 100%
Fair Value On Demand
Within One
Month
One Month
to One Year
One to Five
Years
Six to Ten
Years
Investments
U.S. Government Obligations 16,005,739$ -$ -$ 5,297,237$ 10,708,502$ -$
Certificates of Deposit 11,555,282 - - 1,229,207 10,192,352 133,723
Broker Money Market 41,414 - 41,414 - - -
Local Agency Investment Fund (State Pool)13,773,517 13,773,517 - - - -
Total Investments Managed by City 41,375,952$ 13,773,517$ 41,414$ 6,526,444$ 20,900,854$ 133,723$
Percentage of Portfolio 100%33%0%16%51%0%
* $133,723 in certificates of deposit with a local bank, serving as collateral for the Local Road Improvement Loan Program, approved by Council
June 14, 2005.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 3 – CASH AND INVESTMENTS (continued)
F. Investments (continued)
Interest Rate Risk. This is the risk that the market value of securities in the portfolio will fall, due to changes in general interest rates. In accordance with its
Investment Policy, the City mitigates interest rate risk by:
Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoi ding the need
to sell securities on the open market prior to maturity.
Investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pool.
Credit Risk. This is the risk of loss due to the failure of the security issuer or backer. The City mitigates credit risk by:
Limiting investments to the safest types of securities.
Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisers with which the City will do business.
Diversifying the investment portfolio so that potential losses on individual securities will be minimized.
State law limits investments in commercial paper and corporate bonds to the top two ratings issued by Nationally Recognized Statistical Rating
Organizations (NRSROs). It is the City’s policy to limit its investments in these investment types to the top rating issued by NRSROs. The City does not
hold any commercial paper or corporate bonds. U. S. Government Obligations held by the City are rated AAA, the top rating issued by NRSROs. The
City’s investment in the State LAIF pool is unrated, as are the investments in Certificates of Deposit.
Fair Value AAA Not Rated
Investments
U. S. Government Obligations 16,005,739$ 16,005,739$ -$
Certificates of Deposit 11,555,282 - 11,555,282
Local Agency Investment Fund (State Pool)13,773,517 - 13,773,517
Total Investments Managed by City 41,334,538$ 16,005,739$ 25,328,799$
Rating as of June 30, 2016
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 l imited by the City’s Investment Policy.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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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 secur ities will be minimized. The City’s
Investment Policy outlines the following criteria related to portfolio diversification:
No more than forty percent (40%) of the City’s portfolio shall be invested in U.S. government obligations, U.S. government agency
obligations, and U.S. government instrumentality obligations, which have a liquid market with a readily determinable market value.
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
than 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 an d operating in the
United States, have $500 million total assets, and have at least an “A” rating (by Moody’s or Standard and Poor’s) on debt ot her 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.
There is no limit as to the amount of the investment portfolio that may be deposited in certificates of deposit or passbook s avings
accounts. The minimum requirements for certificate of deposit investments shall be:
o Investments and accrued interest shall never exceed the FDIC insurance limit in any one 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.
G. Funds with Fiscal Agents
The City had $1,419,834 in cash and investments as of June 30, 2016, held by fiscal agents pledged for the payment or security of the 2010 Lease
Revenue Bonds. There was an additional $879,532 held by fiscal agents for the 2004 Redevelopment Agency Tax Allocation Bonds in the Successor
Agency to the Community Redevelopment Agency of Atascadero Private Purpose Trust Fund. The California Government Code provides that these
monies, in the absence of specific statutory provisions governing the issuance of bonds, certificates, or leases, may be inve sted in accordance with the
ordinance, resolutions, or indentures specifying the types of investments its fiscal agents may make.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 4 – ADVANCES RECEIVABLE – SUCCESSOR AGENCY
Receivable Fund Payable Fund Amount
General Fund Successor Agency General Fund 1,375,175$
2010 Bond Debt Service Fund Successor Agency General Fund 15,585,000
Total 16,960,175$
Advances receivable of $1,375,175 consists of three separate loans made by the City General Fund to the former Redevelopment Agency. These funds are now
liabilities of the Successor Agency. AB 1484 sets forth the criteria for repayment of these loans. S ee Note 14C – Successor Agency Trust for Assets of Former
Redevelopment Agency, Loans Payable, for additional information.
Advances receivable of $15,585,000 consists of a reimbursement agreement with the City for bond debt service. In September of 2010, the City issued bonds on
behalf of the former Redevelopment Agency and entered into a reimbursement agreement at that time whereby the City advanced the former Agency the proceeds
of the bond and the former Agency was required to make annual payments to the City in the amount of the debt service on the bonds. With the dissolution of
redevelopment, this is now a debt of the Successor Agency and the Successor Agency will continue to make the required payment s. See Note 14D – Successor
Agency Trust for Assets of Former Redevelopment Agency, Bond Reimbursement Agreement Payable, for additional information. This arrangement meets the
criteria of ABX1 26, Section 34171(d)(G)(2):
Written agreement entered into
o At the time of issuance, but no later than December 31, 2010, of indebtedness obligations;
o Solely for the purpose of securing or repaying those indebtedness obligations
Section 34171(e) defines “indebtedness obligation”: bonds, notes, certificates of participation, or other evidence of indebtedness, issued or delivered by
the redevelopment agency, or by a joint exercise of powers authority created by the redevelopment agency, to third -party investors or bondholders to
finance or refinance redevelopment projects undertaken by the redevelopment agency in compliance with the Community Redevelopment Law.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 5 – CAPITAL ASSETS
A. Capital Assets Additions and Retirements
Capital assets activity in the Governmental Activities for the fiscal year ended June 30, 2016, was as follows:
Balance
June 30, 2015 Additions Deletions
Transfers
Between
Assets
Balance
June 30, 2016
Governmental Activities
Non-Depreciable Capital Assets
Land 40,855,264$ -$ -$ -$ 40,855,264$
Construction in progress 2,383,958 1,563,066 (112,225) (474,927) 3,359,872
Total non-depreciable capital assets 43,239,222 1,563,066 (112,225) (474,927) 44,215,136
Depreciable Capital Assets
Vehicles and equipment 9,192,403 222,919 (116,765) 159,606 9,458,163
Structures and improvements 49,895,354 5,483 (20,529) 234,044 50,114,352
Infrastructure 63,241,509 19,662 (24,545) 81,277 63,317,903
Total depreciable capital assets 122,329,266 248,064 (161,839) 474,927 122,890,418
Less Accumulated Depreciation (37,240,763) (2,982,640) 142,508 - (40,080,895)
Net depreciable capital assets 85,088,503 (2,734,576) (19,331) 474,927 82,809,523
Net governmental capital assets 128,327,725$ (1,171,510)$ (131,556)$ -$ 127,024,659$
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 5 – 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, 2016, was as follows:
Balance
June 30, 2015 Additions Deletions
Transfers
Between
Assets
Balance
June 30, 2016
Business-Type Activities
Non-Depreciable Capital Assets
Land 442,044$ -$ -$ -$ 442,044$
Construction in progress 203,027 122,797 - (260,122) 65,702
Total non-depreciable capital assets 645,071 122,797 - (260,122) 507,746
Depreciable Capital Assets
Vehicles and equipment 717,903 - - - 717,903
Structures and improvements 28,816,003 21,093 (111,238) 260,122 28,985,980
Total depreciable capital assets 29,533,906 21,093 (111,238) 260,122 29,703,883
Less Accumulated Depreciation (13,800,474) (835,389) 31,063 - (14,604,800)
Net depreciable capital assets 15,733,432 (814,296) (80,175) 260,122 15,099,083
Net business-type capital assets 16,378,503$ (691,499)$ (80,175)$ -$ 15,606,829$
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 5 – 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 327,746$
Public safety 392,152
Community development 240,521
Community, recreation & zoo services 358,142
Parks & open space 147,056
Public works 1,517,023
Total Depreciation Expense- Governmental Activities 2,982,640$
Sewer 758,700$
Transit 76,689
Total Depreciation Expense- Business-Type Activities 835,389$
Business-Type Activities:
Item Number: C-1
Date: 01/24/17
Attachment: 1
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June 30, 2016
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NOTE 6 – 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, 2016, is as follows:
Receivable Fund Payable Fund Amount
General Fund Nonmajor Governmental Funds 409,316$
General Fund Transit Fund 217,833
Nonmajor Governmental Funds Fire Aerial Vehicle Impact Fees Fund 844,863
Total 1,472,012$
B. Interfund Transfers
Interfund transfers were made as follows:
Actual Description
391,090$ Transfer from the Community Facilities District Fund to the General Fund for fire, police and park services
1,400 Transfer from the General Fund to the De Anza Landscape & Lighting Fund for open space maintenance
172,619 Transfer from the Historic City Hall Rehabilitation Fund to the 2010 Bond Proceeds Master Agreement Fund for
City Hall expenditures in accordance with the Master Agreement between the Successor Agency and the City
565,109$
Interfund Transfers
June 30, 2016
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 7 – LONG-TERM DEBT
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, 2016, total $1,139,765 for governmental activities and $23,970 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 will mature
between fiscal years 2015 and 2041, at interest rates ranging from 3.0% to 5.0%. The Successor Agency will make 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 th e City using these
revenues.
The following is a summary of principal and interest payments to be made in future fis cal years:
Fiscal Year Ending
June 30,Principal Interest
2017 $ 225,000 $ 747,312
2018 235,000 739,825
2019 245,000 730,813
2020 250,000 721,537
2021 260,000 712,288
2022-2026 1,460,000 3,385,094
2027-2031 1,830,000 3,007,750
2032-2036 3,180,000 2,469,500
2037-2041 7,900,000 1,026,250
$ 15,585,000 $ 13,540,369
2010 Lease Revenue
Bonds
Item Number: C-1
Date: 01/24/17
Attachment: 1
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June 30, 2016
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NOTE 7 – LONG-TERM DEBT (continued)
C. Changes in Long-Term Liabilities
Long-term liability activity for the fiscal year ended June 30, 2016, was as follows:
Balance
June 30, 2015 Additions Payments
Balance
June 30, 2016
Due Within
One Year
Governmental Activities:
Bonds Payable:
15,800,000$ -$ (215,000)$ 15,585,000$ 225,000$
Compensated Absences 1,161,602 929,004 (950,841) 1,139,765 -
Premium on 2010 Lease Revenue Bonds 75,366 - (2,990) 72,376 2,982
66,299 118,604 (109,792) 75,111 -
Net Pension Liability 15,565,170 5,145,150 (2,164,168) 18,546,152 -
Other Post Employment Benefits 143,019 14,575 (4,800) 152,794 -
Total Governmental Activities 32,811,456$ 6,207,333$ (3,447,591)$ $ 35,571,198 227,982$
Business-type Activities:
Compensated Absences 22,211$ 34,073$ (32,314)$ 23,970$ -$
Net Pension Liability 628,771 228,315 (303,746) 553,340 -
Total Business-type Activity $ 650,982 262,388$ $ (336,060) $ 577,310 -$
2010 Lease Revenue Bonds
Workers' Compensation estimated claims
liability in excess of deposits
NOTE 8 - 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: 01/24/17
Attachment: 1
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June 30, 2016
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NOTE 8 - 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. Accordingl y, 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 statue and City of Atascad ero 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, 2016, 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 10.612%8.844%6.73%
Miscellaneous Plan
Item Number: C-1
Date: 01/24/17
Attachment: 1
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June 30, 2016
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NOTE 8 - 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%11.50%
Required employer contribution rates 18.52%15.63%11.15%
Safety Plan
Contributions- Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public 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
Plans are 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, 2016, were $2,255,947.
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as note d 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 fund was $1,073,883 in fiscal year 2016.
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2016, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $19,099,492.
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, 2015, 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, 2014, rolled forward to June 30, 2015 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. The City’s proportionate share of the net pension liability for the Plan as of measurement dates June 30, 2014 and
2015 was as follows:
Item Number: C-1
Date: 01/24/17
Attachment: 1
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June 30, 2016
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NOTE 8 - EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
June 30, 2016 June 30, 2015
Measurement Date 6/30/2015 6/30/2014
Percentage of Plan (PERF C) Net Pension Liability 0.278260%0.260250%0.018010%
Change:
Increase/
(Decrease)
Percentage share of Risk Pool
Proportionate Percentage Share of Net Pension Liability
For the fiscal year ended June 30, 2016, the City recognized pension expense of $1,172,222. At June 30, 2016, the City reported deferred outflows of
resources and deferred inflows of resources related to pensions from the following sources:
Deferred
Outflows
of Resources
Deferred
Inflows
of Resources
Pension contributions subsequent to measurement date 2,255,947$ -$
Differences between actual and expected experience - 141,038
Changes in assumptions - 1,280,921
Change in employer's proportion 1,868,174 100,814
Differences between the employer's contributions and the employer's
proportionate share of contributions 173,778 -
Net differences between projected and actual earnings on plan
investments - 646,841
Total 4,297,899$ 2,169,614$
All Plans
Item Number: C-1
Date: 01/24/17
Attachment: 1
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June 30, 2016
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NOTE 8 - EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
$2,255,947 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of
the net pension liability in the fiscal year ended June 30, 2017. Other amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30
Deferred Outflows /
(Inflows) of
Resources
2017 (318,479)$
2018 (307,279)
2019 (306,754)
2020 804,850
Actuarial Assumptions – For the measurement period ended June 30, 2015, the total pension liabilities were determined by rolling forward the June 30,
2014 total pension liability. The June 30, 2015 total pension liabilities were based on the following actuarial methods and assumptions:
Valuation Date
Measurement Date
Actuarial Cost Method
Acturarial Assumptions:
Discount Rate
Inflation
Salary Increases
Post Retirement Benefit Increase
Mortality
2.75%
Varies by Entry Age and Service
Contract COLA up to 2.75% until Purchasing
Power Protection Allowance Floor on
Purchasing Power Applies, 2.75% thereafter
Derived using CalPERS' Membership Data for
all Funds
Plan
June 30, 2014
June 30, 2015
Entry Age Normal in accordance with the
requirements of GASB Statement
No. 68
7.65%
Item Number: C-1
Date: 01/24/17
Attachment: 1
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CITY OF ATASCADERO NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2016 59 NOTE 8 - 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 20 years of mortality improvements using Society of Actuaries Scale BB. For more detail on this table, please refer to the 2014 Experience Study on the CalPERS website. All other actuarial assumptions used in the June 30, 2014 valuation were based on the results of an actuarial experience study for the period 1997 to 2011, including updates to salary increase, mortality and retirement rates. The Experience Study can be found on the CalPERS’ website. Change of Assumption GASB Statement No. 68, paragraph 68 states that the long-term expected rate of return should be demined net of the pension plan investment expense but without reduction for pension plan administrative expense. The discount rate was changed from 7.5 percent (net of administrative expense in 2014) to 7.65 percent as of June 30, 2015 measurement date to correct the adjustment which previously reduced the discount rate for administrative expense. Discount Rate The discount rate used to measure the total pension liability was 7.65% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for public agency plans (including PERF C), CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing of the plans, the tests revealed the assets would not run out. Therefore, the current 7.65 percent discount rate is appropriate and the use of the municipal bond rate calculation is not deemed necessary. The long-term expected discount rate of 7.65 percent is to be applied to all plans in the Public Employees Retirement Fund, including PERF C. The stress test results are presented in a detailed report that can be obtained from the CalPERS website under the GASB 68 section. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of 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 (Public Employees’ Retirement Fund) cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 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. The expected rate of return was set by calculating the 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 equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. The following table reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. The target allocation shown was adopted by the Board effective on July 1, 2014. Item Number: C-1Date: 01/24/17Attachment: 1 94 of 210
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June 30, 2016
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NOTE 8 - EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Asset Class
Current Target
Allocation
Real Return
Years 1-10 (a)
Real Return
Years 11+ (b)
Global Equity 51.0%5.25%5.71%
Global Debt Securities 19.0%0.99%2.43%
Inflation Sensitive 6.0%0.45%3.36%
Private Equity 10.0%6.83%6.95%
Real Estate 10.0%4.50%5.13%
Infrastructure and Forestland 2.0%4.50%5.09%
Liquidity 2.0%-0.55%-1.05%
Total 100.0%
(a) An expected inflation of 2.5% used for this period.
(b) An expected inflation of 3.0% used for this period.
Sensitivity of the Proportionate Share of the 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:
Plan
1% Decrease 6.65%
Net Pension Liability 29,653,406$
Current Discount Rate 7.65%
Net Pension Liability 19,099,492$
1% Increase 8.65%
Net Pension Liability 10,419,622$
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 8 - 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, 201 6, 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 an FICA substitute. Members contribute 5% and the City contributes 2.5%. Total employee
contributions for the year were $13,231, and total contributions from the City were $6,616. Nationwide Retirement Solutions is the public employee plan
subsidiary of Nationwide Financial Services, Inc. (NYSE: NFS).
NOTE 9 – 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 have served for eight
years with the City. The benefit extends between the date of retirement and age 65. Currently, there are two people receivi ng benefits and fourteen other
people that may become eligible for benefits under this program.
Funding Policy
The City accounts for this benefit on a pay-as-you-go basis. Postemployment 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 administrative costs. These expenditures are paid as they come due.
In fiscal year ended June 30, 2016, the City’s total contributions were $4,800.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 9 – OTHER POST EMPLOYMENT BENEFITS (continued)
Annual OPEB Cost and Net OPEB Obligation
The City‘s annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC).
The City has elected to calculate the ARC and related information using the alternative measurement method permitted by GASB Statement 45 for
employers in plans with fewer than one hundred total plan members. The ARC represents a level of funding that, if paid on an ongoing basis, is projected
to cover normal costs each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years.
The following table shows the components of the City’s annual OPEB cost for the current year, the amount actually contributed to the plan, and changes in
the City’s net OPEB obligation for the postemployment healthcare benefits:
Annual required contribution 29,465$
Interest on net OPEB obligation 4,291
Adjustment to annual required contribution (19,181)
Annual OPEB cost (expense)14,575
Contributions made (4,800)
Increase (decrease in net OPEB obligation 9,775
Net OPEB obligation, beginning of year 143,019
Net OPEB obligation, end of year 152,794$
The City’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for fiscal years 2014, 2015, and
2016 were as follows:
For Year Ended
June 30
Annual OPEB
Cost Contributions
% of Annual
OPEB Cost
Contributed
Net OPEB
Obligation
2014 (9,049)$ 4,800$ n/a 145,177$
2015 2,642$ 4,800$ 181.7%143,019$
2016 14,575$ 4,800$ 32.9%152,794$
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 9 – OTHER POST EMPLOYMENT BENEFITS (continued)
Funded Status and Funding Progress
As of June 30, 2016, the actuarial accrued liability for benefits was $152,794 all of which was unfunded. The covered payroll (annual payroll of active
employees covered by the plan) was $1,104,621, and the ratio of the unfunded actuarial accrued liability to the covered payroll was 13.8 percent.
The projection of future benefit pa yments for an ongoing plan involves estimates of the value of reported amounts and assumptions about the probability of
occurrence of events far into the future. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer
are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of
funding progress, presented as required supplementary information following the notes to the financial statements, presents information about the actuarial
value of plan assets and the actuarial accrued liabilities for benefits.
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 – Non-group-specific age-based turnover data from GASB Statement 45 were used as the basis for assigning active members a
probability of remaining employed until the assumed retirement/age and for development of an expected future working lifetime assumption for
purposes of allocating to periods the present value of total benefits to be paid.
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 period at June 30, 2016, was twenty-
four years.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 10 – REVENUE LIMITATIONS IMPOSED BY CALIFORNIA PROPOSITION 218
Proposition 218, which was approved by voters in November 1996, will regulate 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 fe es are subject to the voter initiative process and may be
rescinded in the future years by the voters.
NOTE 11 - 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 Agency (Authority). The Authority is composed of 116 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. 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. Retrospective adjustments are scheduled to continue indefinitely on coverage years 2012 -13 and prior, until all claims
incurred during those coverage years are closed, on a pool-wide basis. This subsequent cost re-allocation among members, based on actual claim
development, can result in adjustments of either refunds or additional deposits required. Coverage years 2013 -14 and forward are not subject to routine
annual retrospective adjustment.
The total funding requirement for self -insurance programs is estimated using actuarial models and pre-funded through the annual contribution. Costs are
allocated to individual agencies based on exposure (payroll ) and experience (claims) relative to other members of the risk -sharing pool. Additional
information regarding the cost allocation methodology is provided below.
Liability
In the liability program claims are pooled separately between police 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 $30,000 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 cos ts from $30,000 to $750,000 for
each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred co sts from $750,000 to $50
million, are distributed based on the outcome of cost allocation within the first and second loss layers.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 11 - RISK MANAGEMENT (continued)
B. Self-Insurance Programs of the Authority (continued)
Liability (continued)
For 2015-16, the Authority’s pooled retention is $2 million per occurrence, with reinsurance to $20 million, and excess insurance to $50 m illion. The
Authority’s reinsurance contracts are subject to the following additional pooled retentions: (a) $2.5 million annual aggregate deductible in the $3 million x/s
$2 million layer, and (b) $3 million annual aggregate deductible in the $5 million x/s $10 million layer. There is a third an nual aggregate deductible in the
amount of $2.5 million in the $5 million x/s $5 million layer, however it is fully covered under a separate policy and therefore not retained by the Authority.
The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Costs of covere d claims for subsidence losses
have a sub-limit of $30 million per occurrence.
Workers’ Compensation
In the workers’ compensation program claims are pooled separately between public safety (police and fire) and general governm ent 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
$50,000 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 $50,000 to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second
layer. (4) Incurred costs from $100,000 to statutory limits are distributed based on the outcome of cost allocation within t he first and second loss layers.
For 2015-16 the Authority’s pooled retention is $2 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law.
Employer’s Liability losses are pooled among members to $2 million. Coverage from $2 million to $5 million is purchased as p art of a reinsurance policy,
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 through 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
$50,000 deductible. The Authority has a limit of $50 million for the 3-year period from July 1, 2014 through July 1, 2017. Each member of the Authority
has a $10 million sub-limit during the 3-year term of the policy.
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 insured 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 $80,638,976. There is a $5,000 deductible
per occurrence except for non-emergency vehicle insurance which has a $1,000 deductible. Premiums for the coverage are paid annually and are not
subject to retrospective adjustments.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 11 - RISK MANAGEMENT (continued)
C. Purchased Insurance (continued)
Crime Insurance
The City of Atascadero purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided
through the Authority. Premiums are paid annually and are not subject to retrospective adjustments.
Special Event Tenant User Liability Insurance
The City of Atascadero further protects against liability damages by requiring tenant users of certain property to purchase l ow-cost tenant user liability
insurance for certain activities on agency property. The insurance premium is paid b y the tenant user and is paid to the City of Atascadero according to a
schedule. The City of Atascadero then pays for the insurance. The insurance is arranged by the Authority.
D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured
coverage. There were also no significant reductions in pooled or insured liability coverage in 2015 -16.
E. Unemployment
The City is fully self-insured for unemployment claims.
F. Self Insurance
The City retains the risk for losses incurred prior to joining the Authority. Several member agencies of the now dissolved Ce ntral Coast Cities Self-
Insurance Fund continue to participate in a non-risk sharing arrangement for claims management and the purchase of excess insurance for claims prior to
joining the Authority. Losses are debited and investment income is credited to specific member accounts . The City has not incurred any losses in excess
of insurance coverage.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 11 - RISK MANAGEMENT (continued)
F. Self Insurance (continued)
Self-insurance activity as of and for the fiscal year ended June 30, 2016, is summarized as follows:
Workers'
Compensation
Interest earnings and other income 1,443$
Claims expense 108,349
Estimated liability for reported claims and settlement
expenses 386,865
Assets on deposit 311,754
Assets in excess of (less than) liabilities (75,111)$
Workers'
Compensation
Deposits June 30, 2014 (86,686)$
Claim payments and related expenditures (91,139)
(Increase) in estimated claims liability June 30, 2015 110,304
Deposits and interest earnings 1,212
Change in Fair Market Value 10
Deposits (unpaid claims liability) June 30, 2015 (66,299)
Claim payments and related expenditures 108,349
(Increase) in estimated claims liability June 30, 2016 (118,604)
Deposits and interest earnings 1,443
Deposits (unpaid claims liability) June 30, 2016 (75,111)$
Changes in the balances of claim liabilities during the past two fiscal years are as
follows:
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 12 – CONTINGENCIES AND COMMITMENTS
The U.S. Department of Homeland Security, Office of Inspector General (OIG), issued a report to the Federal Emergency Management Agency (FEMA) in April
2012 regarding reimbursement funding for repair/rehabilitation projects resulting from the 2003 San Sim eon Earthquake. The report questioned $8,014,375 of
funding that the FEMA determined as eligible. The OIG report was issued to FEMA and requires that FEMA respond to OIG directly. The City disagrees with
OIG’s findings and believes that the expenses were eligible and in compliance with all local, state, and federal regulations. FEMA responded to OIG on December
3, 2012, and disagreed with OIG’s findings to disallow funding of $8,013,063. In that response, FEMA reaffirmed the eligibility of $2,654,978 f or City Hall
relocation funding, $2,377,185 for replacement of the Printery Building, clarified that $2,980,900 of architecture and engine ering costs are still being negotiated by
FEMA and the City, and agreed that $1,312 of Printery Building replacement c osts will be charged to the Historic City Hall Project instead. On July 29, 2013, the
City received formal notice from the Governor’s Office of Emergency Services that FEMA approved a Project Worksheet to deobli gate $2,654,978. On September
17, 2013, the City formally appealed the deobligation decision and is still awaiting response.
In a similar case, the United States District Court for the Southern District of Florida recently ruled in favor of South Florida Water Management District (District).
The Court ordered FEMA to reinstate $21.8 million in previously deobligated funding to the District citing Section 705(c) of the Stafford Act. This Section of the
Stafford Act was enacted by Congress in 2003 to protect recipients of disaster assistance fr om this type of FEMA retroactive claw back of funds. Atascadero’s
appeal of the deobligation also cites Section 705(c) of the Stafford Act as a key argument. The full significance of the Florida District Court’s ruling on
Atascadero’s appeal is yet to be determined, but this ruling could be beneficial. The City anticipates that it may take years to receive a final decision on the matter.
On May 20, 2015, the City received notice from Cal OES that FEMA approved all authorized funding in the amount of $4,204,626 and closed out the Printery
project. On November 17, 2015, the City received notice from Cal OES that FEMA approved eligible funding for the City Hall R ehabilitation project in the amount
of $17,771,366 and closed out the project. Project Worksheet 239, City Hall Relocation, remains open due to the pending appeal.
The City had received state and federal funds for specific purposes that are subject to review and audit by the grantor agenc ies. Although such audits could
generate expenditure disallowances under terms of the grants, it is believed that other than the above mentioned issue, any required reimbursements will not be
material.
According to the City's attorney, no contingent liabilities are outstanding and no lawsuits of any significant financial consequence are pending or the risks are
covered by the City’s insurance programs.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 12 – CONTINGENCIES AND COMMITMENTS (continued)
Construction and other significant commitments as of June 30, 2016, including encumbrances outstanding at fiscal year-end, are as follows:
Capital Commitments
Fiscal Year 2015/2016
100 General Fund 441,388$
201 Community Facilities District Fund 1,783
202 Apple Valley Street & Storm Drain Assessment District Fund 1,456
203 Apple Valley Landscape & Lighting Assessment District Fund 1,836
204 Las Lomas Street & Storm Drain Assessment District Fund 1,456
205 Las Lomas Landscape & Lighting Assessment District Fund 1,836
206 De Anza Street & Storm Drain Assessment District Fund 1,456
207 De Anza Landscape & Lighting Assessment District Fund 1,836
235 Atascadero Tourism Business Improvement Fund 19,000
265 Local Transportation Fund 659,947
281 Circulation System Fees Fund 785,956
286 Open Space Acquisition Fund 10,790
310 Capital Projects Fund 425,119
315 2010 Bond Proceeds Master Agreement Fund 129,140
527 Wastewater Fund 439,518
615 Building Maintenance Fund 14,324
680 Vehicle & Equipment Replacement Fund 24,461
820 Successor Agency General Fund 27,933
Total 2,989,235$
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 13 – 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, a nd 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 legislation. Unrestricted net position consists of net position that does not meet the definiti on 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 of fund. Net Position are 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 c apital projects, debt service
requirements, and redevelopment funds restricted to low and moderate income purposes. Restricted Net Position includes $37,874,167 restricted by enabling
legislation.
Unrestricted describes the portion of Net Position which is not restricted as to use.
NOTE 14 – 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: 01/24/17
Attachment: 1
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NOTE 14 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGE NCY (continued)
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter i nto new project, obligations or
commitments. Subject to the control of a newly established 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 o f
the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full an d all 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 b ody 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 City are valid enforceabl e obligations
payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue is not a position of settled law and there is considerable
legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial author ity that
would resolve this issue unfavorably to the City.
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 govern mental 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 rec eived 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: 01/24/17
Attachment: 1
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NOTE 14 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued)
A. Notes Receivable
The Housing Successor Agency is holding $200,000 in Notes Receivable as part of the Downtown Stimulus Program. The former Re development Agency
used the Downtown Stimulus Program as a tool to encourage investors to provide affordable housing in the downtown area. Neither the principal nor
interest shall be payable under the Note for the term of 55 years; or until such time as the Program Participant sells or oth erwise transfers the site. The
Notes will be forgiven in full after the period of 55 years.
B. Capital Assets
Capital assets activity in the Private Purpose Trust Funds for the fiscal year ended June 30, 2016, was as follows:
Balance
June 30, 2015 Additions Deletions
Balance
June 30, 2016
Fiduciary Funds
Non-Depreciable Capital Assets
Land 413,791$ -$ -$ 413,791$
Total non-depreciable capital assets 413,791 - - 413,791
Depreciable Capital Assets
Structures and improvements 2,369,216 - - 2,369,216
Total depreciable capital assets 2,369,216 - - 2,369,216
Less Accumulated Depreciation (178,050) (52,112) - (230,162)
Net depreciable capital assets 2,191,166 (52,112) - 2,139,054
Net fiduciary-type capital assets 2,604,957$ (52,112)$ -$ 2,552,845$
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 14 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued)
C. Loans Payable
The City General Fund loaned three separate advances to the former Redevelopment Agency. The total of these three loans is $1,375,175 and is now a
liability of the Successor Agency. 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.
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 achieve an overall lower
debt service cost. At the time of the bond issuance, a reimbursement agreement was entered into whereby the City advanced th e 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. Annual 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 7B – Long Term Debt, 2010 Lease
Revenue Bonds, for additional inform ation.
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 Agenc y 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.
Item Number: C-1
Date: 01/24/17
Attachment: 1
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NOTE 14 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued)
E. 2004 Redevelopment Agency Tax Allocation Bonds (continued)
The following is a summary of principal and interest payments to be made in future fiscal years:
Fiscal Year Ending
June 30,Principal Interest
2017 $ 355,000 490,323$
2018 365,000 475,375
2019 380,000 459,167
2020 400,000 441,808
2021 415,000 423,262
2022-2026 2,390,000 1,799,995
2027-2031 3,030,000 1,143,688
2032-2035 3,015,000 310,625
$ 10,350,000 $ 5,544,243
2004 Redevelopment Agency
Tax Allocation Bonds
Item Number: C-1
Date: 01/24/17
Attachment: 1
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REQUIRED SUPPLEMENTARY INFORMATION
Item Number: C-1
Date: 01/24/17
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, 2016
Original Final Actual Amounts
Revenues:
Secured and unsecured property taxes 8,228,060$ 8,228,060$ 8,315,801$ 87,741$
Taxes based on sales and use 5,623,550 5,624,840 5,907,573 282,733
Franchise tax 1,035,500 1,035,500 1,047,678 12,178
Other taxes 1,269,600 1,269,600 1,552,275 282,675
Licenses and permits 540,900 540,900 518,013 (22,887)
Intergovernmental revenues:
Motor vehicle in-lieu and related payments 11,500 11,500 11,769 269
Grants 23,710 106,900 103,203 (3,697)
Other governmental revenues 201,260 201,830 126,224 (75,606)
Charges for services:
Public safety 487,830 866,710 947,282 80,572
Development 509,130 610,210 596,370 (13,840)
Recreation, parks, pavilion and zoo 800,660 805,030 866,488 61,458
Other services 44,200 44,200 47,591 3,391
Fines and forfeitures 102,120 102,120 92,007 (10,113)
Use of money and property 62,270 62,270 136,472 74,202
Other revenues 1,705,370 1,907,260 1,622,025 (285,235)
Total revenues 20,645,660 21,416,930 21,890,771 473,841
Expenditures:
Employee services 13,839,730 13,993,820 13,429,637 564,183
Operating supplies & services 4,755,580 5,094,360 4,834,594 259,766
Special purchases, projects and community funding 403,700 536,450 370,934 165,516
Capital outlay 2,455,660 2,781,710 931,735 1,849,975
Total expenditures 21,454,670 22,406,340 19,566,900 2,839,440
Excess of revenues over (under) expenditures (809,010) (989,410) 2,323,871 3,313,281
Budget Variance with Final
Budget Positive
(Negative)
75
Item Number: C-1
Date: 01/24/17
Attachment: 1
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SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SUMMARY (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2016
Original Final Actual Amounts
Other Financing Sources (Uses):
Transfers in 391,090$ 391,090$ 391,090$ -$
Transfers out (1,400) (1,400) (1,400) -
Total other financing sources and uses 389,690 389,690 389,690 -
Net changes in fund balance (419,320)$ (599,720)$ 2,713,561 3,313,281$
Fund balance - June 30, 2015 8,925,146
Fund balance - June 30, 2016 11,638,707$
Budget Variance with Final
Budget Positive
(Negative)
76
Item Number: C-1
Date: 01/24/17
Attachment: 1
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SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2016
Original Final Actual Amounts
Revenues:
Taxes:
Property taxes:
Secured property tax 5,378,740$ 5,378,740$ 5,403,114$ 24,374$
Property tax in lieu of VLF 2,432,830 2,432,830 2,450,630 17,800
Unsecured property taxes 148,020 148,020 143,166 (4,854)
Supplemental property taxes 141,100 141,100 143,312 2,212
132,370 132,370 181,523 49,153
Prior year secured and unsecured (5,000) (5,000) (5,680) (680)
Property tax penalties and interest - - (264) (264)
Taxes based on sales:
Sales and use taxes 3,038,450 3,038,450 3,108,843 70,393
Sales tax in-lieu payments 680,000 680,000 703,614 23,614
Measure F-14 Sales Tax 1,905,100 1,906,390 2,095,116 188,726
Transient occupancy tax 966,220 966,220 1,238,431 272,211
Franchise taxes:
Cable television franchise fees 224,010 224,010 228,309 4,299
Electricity franchise fees 226,670 226,670 242,278 15,608
Garbage disposal franchise fees 356,850 356,850 364,965 8,115
Landfill franchise fees 38,630 38,630 39,163 533
Recycling franchise fees 17,870 17,870 19,042 1,172
Gas franchise fees 135,000 135,000 116,800 (18,200)
Wastewater franchise fees 36,470 36,470 37,121 651
Business licenses 160,000 160,000 169,119 9,119
Property transfer tax 143,380 143,380 144,725 1,345
Total Taxes 16,156,710 16,158,000 16,823,327 665,327
Licenses and Permits:
Construction permits 456,530 456,530 447,951 (8,579)
Grading and drainage permits 29,240 29,240 23,310 (5,930)
Encroachment permits 43,860 43,860 32,322 (11,538)
Tree application fees 8,770 8,770 11,748 2,978
Planning Inspections 2,500 2,500 2,682 182
Total Licenses and Permits 540,900 540,900 518,013 (22,887)
Redevelopment Agency Dissolution-
residual distribution
Budget Variance with Final
Budget Positive
(Negative)
77
Item Number: C-1
Date: 01/24/17
Attachment: 1
113 of 210
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, 2016
Original Final Actual Amounts
Revenues (continued):
Intergovernmental Revenues:
Motor vehicle in-lieu (VLF)11,500$ 11,500$ 11,769$ 269$
Homeowners' tax relief 45,000 45,000 45,197 197
State mandated costs 131,260 131,260 54,428 (76,832)
P.O.S.T. reimbursement 25,000 25,570 26,599 1,029
Grants:
Fire Safe Council grant 22,140 22,140 4,087 (18,053)
2015 OTS Traffic Enforcement Grant - 11,000 10,995 (5)
2015 OTS DUI Enforcement Grant - 14,160 14,157 (3)
BSCC Realignment - 58,030 53,896 (4,134)
Bulletproof Vest Grant 1,570 1,570 - (1,570)
FEMA earthquake funding - - 12,233 12,233
CalEMA earthquake funding - - 7,835 7,835
Total Intergovernmental Revenues 236,470 320,230 241,196 (79,034)
Charges for Services:
Public safety:
First response charges 111,180 111,180 111,782 602
Weed abatement services 93,000 93,000 41,394 (51,606)
Mutual Aid 250,000 623,680 758,524 134,844
Police/Fire false alarms 2,200 2,200 2,197 (3)
Fire classes - 5,200 5,200 -
Fingerprints 11,000 11,000 7,316 (3,684)
Vehicle release fees 16,000 16,000 16,198 198
Other public safety services 4,450 4,450 4,671 221
Budget Variance with Final
Budget Positive
(Negative)
78
Item Number: C-1
Date: 01/24/17
Attachment: 1
114 of 210
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, 2016
Original Final Actual Amounts
Revenues (continued):
Charges for Services (continued):
Development:
Zoning fees 35,000$ 35,000$ 22,836$ (12,164)$
Subdivision fees- Planning 25,000 25,000 20,046 (4,954)
Subdivision fees- Public Works 6,120 6,120 6,674 554
General and specific plans 11,490 11,490 3,836 (7,654)
EIR and annexations fees 80,000 133,560 133,565 5
Appeals 950 950 1,535 585
Assessment District Formation & Annexes - - 31,288 31,288
Planning review 33,550 33,550 31,957 (1,593)
Building plan check fees 190,050 237,570 240,710 3,140
Public Works plan check fees 52,630 52,630 55,807 3,177
Fire plan check & inspection fees 52,630 52,630 46,016 (6,614)
Public improvements revenue 20,170 20,170 144 (20,026)
Other planning fees 1,540 1,540 1,956 416
Recreation:
Advertising - - 5,149 5,149
Aquatics 29,900 29,900 27,915 (1,985)
Adult sports 40,800 40,800 34,903 (5,897)
Youth sports 57,000 58,720 61,959 3,239
Classes 124,000 124,000 128,618 4,618
Special events 32,000 34,650 59,963 25,313
Special events- Zoo 2,500 2,500 25,859 23,359
Teen Center membership 2,500 2,500 2,614 114
Rentals & concessions:
Pavilion facility rentals 85,360 85,360 86,854 1,494
Other Pavilion rents and concessions 27,410 27,410 26,965 (445)
Colony Park Community Center rentals 18,550 18,550 18,592 42
Historic City Hall Rentals - - 320 320
Other facility rentals 2,400 2,400 3,401 1,001
Park charges 28,480 28,480 32,984 4,504
Zoo:
Zoo admissions 240,000 240,000 233,701 (6,299)
Zoo educational programs 10,000 10,000 13,270 3,270
Zoo gift shop 99,760 99,760 102,249 2,489
Other Zoo revenues - - 1,172 1,172
Budget Variance with Final
Budget Positive
(Negative)
79
Item Number: C-1
Date: 01/24/17
Attachment: 1
115 of 210
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, 2016
Original Final Actual Amounts
Revenues (continued):
Charges for Services (continued):
Administrative:
Copy and mailing fees 5,660$ 5,660$ 4,397$ (1,263)$
Document imaging fee 17,540 17,540 14,575 (2,965)
Business license application fees 21,000 21,000 28,619 7,619
Total Charges for Services 1,841,820 2,326,150 2,457,731 131,581
Fines and Forfeitures:
Motor vehicle fines 70,000 70,000 60,602 (9,398)
Traffic school fines 2,500 2,500 - (2,500)
Misdemeanor and other minor fines 8,390 8,390 10,453 2,063
Parking fines 1,400 1,400 227 (1,173)
Fire and code enforcement fines 400 400 500 100
Business license penalties 7,200 7,200 8,122 922
Other penalties 12,230 12,230 12,103 (127)
Total Fines and Forfeitures 102,120 102,120 92,007 (10,113)
Use of Money and Property:
Interest 59,000 59,000 105,686 46,686
Interest on Measure F-14 Funds 3,270 3,270 30,786 27,516
Total Use of Money and Property 62,270 62,270 136,472 74,202
Other Revenues:
Interfund administrative charges
General overhead charges 356,960 356,960 356,960 -
Staffing charges for other funds 394,080 394,080 381,656 (12,424)
Staffing charges for capital projects 200,000 200,000 59,234 (140,766)
Staffing charges for CDBG administration 13,000 13,000 6,314 (6,686)
Administrative charges- Third Parties 1,720 1,720 2,657 937
Administrative charges- Successor Agency 250,000 250,000 250,000 -
Workers' comp reimbursement 15,000 15,000 20,440 5,440
Miscellaneous revenue 10,430 10,430 18,207 7,777
Dove Creek commercial agreement 40,000 40,000 40,000 -
Budget Variance with Final
Budget Positive
(Negative)
80
Item Number: C-1
Date: 01/24/17
Attachment: 1
116 of 210
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, 2016
Original Final Actual Amounts
Revenues (continued):
Other Revenues (continued):
Donations:
Police -$ 2,320$ 2,310$ (10)$
Fire 398,180 579,440 401,465 (177,975)
Other donations 1,000 3,560 3,760 200
Friends of Zoo Donations:
Memberships 23,000 23,000 45,121 22,121
Zoo Wine Festival Donations:
New Madagascar Exhibit - 15,750 18,265 2,515
Other Zoo donations 2,000 2,000 15,636 13,636
Total Other Revenues 1,705,370 1,907,260 1,622,025 (285,235)
Total Revenues 20,645,660 21,416,930 21,890,771 473,841
Variance with Final
Budget Positive
(Negative)
Budget
81
Item Number: C-1
Date: 01/24/17
Attachment: 1
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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, 2016
Original Final Actual Amounts
Expenditures:
City Council:
Salaries and benefits 27,580$ 27,580$ 27,346$ 234$
Office expense 500 500 2 498
Advertising 500 560 560 -
Computer maintenance and replacement 3,560 3,560 3,560 -
Occupancy 39,420 39,420 39,420 -
Communications 350 350 314 36
Operating supplies 3,640 4,380 4,372 8
Vehicle & equipment operating costs 200 - - -
Contract services 36,000 36,210 36,206 4
Professional development 22,950 30,050 29,948 102
Community outreach 50,720 39,700 39,552 148
Chamber of Commerce 77,150 80,260 80,259 1
Business development 16,260 16,260 5,000 11,260
LAFCO contribution 18,670 18,670 17,477 1,193
Special projects & community funding:
Promotions 200,000 200,000 181,394 18,606
Total City Council 497,500 497,500 465,410 32,090
City Clerk:
Salaries and benefits 2,510 5,370 5,348 22
Office expense 630 350 342 8
Advertising 5,200 10,390 10,385 5
Contract services 6,070 2,540 2,537 3
Professional development 6,210 4,870 4,870 -
Municipal election 150 100 99 1
Total City Clerk 20,770 23,620 23,581 39
Budget Variance with Final
Budget Positive
(Negative)
82
Item Number: C-1
Date: 01/24/17
Attachment: 1
118 of 210
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, 2016
Original Final Actual Amounts
Expenditures (continued):
City Treasurer:
Salaries and benefits 3,150$ 3,150$ 3,117$ 33$
Contract services 10,000 10,190 10,184 6
Professional development 310 120 77 43
Total City Treasurer 13,460 13,460 13,378 82
City Attorney:
Office expense 90 90 39 51
Communications 70 70 57 13
Contract services 254,900 404,900 372,102 32,798
Total City Attorney 255,060 405,060 372,198 32,862
City Manager:
Salaries and benefits 940,760 940,760 875,242 65,518
Office expense 7,680 7,750 7,748 2
Computer maintenance and replacement 37,820 37,830 37,825 5
Insurance 9,250 9,250 8,316 934
Occupancy 27,030 27,030 27,030 -
Communications 2,150 2,150 1,870 280
Operating supplies 9,900 9,900 6,859 3,041
Vehicle & equipment operating costs 6,260 6,420 6,416 4
Contract services 34,020 32,400 10,716 21,684
Professional development 21,830 21,830 13,755 8,075
Citywide training 19,000 19,000 2,804 16,196
Recruitment 500 1,880 1,874 6
Employee development 1,650 1,650 1,401 249
Contingency 100,000 21,100 - 21,100
Total City Manager 1,217,850 1,138,950 1,001,856 137,094
Budget Variance with Final
Budget Positive
(Negative)
83
Item Number: C-1
Date: 01/24/17
Attachment: 1
119 of 210
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, 2016
Original Final Actual Amounts
Expenditures (continued):
Administrative Services:
Salaries and benefits 722,570$ 722,570$ 655,666$ 66,904$
Office expense 15,310 15,310 10,850 4,460
Advertising 380 380 288 92
Computer maintenance and replacement 72,390 72,730 72,729 1
Insurance 13,500 13,500 12,266 1,234
Occupancy 41,540 41,540 40,536 1,004
Communications 950 950 902 48
Operating supplies 200 200 20 180
Vehicle & equipment operating costs 3,650 3,670 3,661 9
Contract services 175,880 174,510 155,685 18,825
Professional development 7,970 7,970 5,557 2,413
Recruitment 300 300 130 170
Safety Committee 500 500 - 500
Contingency 5,000 5,000 - 5,000
Special purchases, projects & studies:
Chairs 2,300 2,300 - 2,300
Development Impact Fee Study 42,000 42,000 7,000 35,000
Capital Outlay:
Computer Equipment 850 850 - 850
Total Administrative Services 1,105,290 1,104,280 965,290 138,990
Police:
Salaries and benefits 5,018,430 5,018,430 4,833,242 185,188
Office expense 14,130 16,400 16,203 197
Computer maintenance and replacement 273,170 270,900 270,650 250
Insurance 219,790 219,790 219,790 -
Occupancy 39,870 43,870 43,866 4
Utilities 39,750 35,750 34,280 1,470
Communications 30,400 47,600 47,596 4
Operating supplies 19,930 19,930 17,837 2,093
Vehicle & equipment operating costs 290,750 267,400 245,736 21,664
Contract services 282,350 257,690 254,895 2,795
Professional development 9,380 11,060 11,050 10
Recruitment 9,050 3,950 493 3,457
Contingency 10,000 10,000 - 10,000
Budget Variance with Final
Budget Positive
(Negative)
84
Item Number: C-1
Date: 01/24/17
Attachment: 1
120 of 210
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, 2016
Original Final Actual Amounts
Expenditures (continued):
Police (continued):
Special purchases, projects & studies:
Other Office Furniture -$ 440$ 432$ 8$
Oven/range - 720 711 9
Small printers - 270 270 -
Personal protective vests - 4,350 4,342 8
Security fencing 3,110 3,110 - 3,110
Flooring projects - 5,100 5,100 -
Capital Outlay:
Interior office construction 6,500 6,500 - 6,500
- 23,350 23,349 1
6,266,610 6,266,610 6,029,842 236,768
Police Grants:
Salaries and benefits - 22,930 22,922 8
Operating supplies 2,000 2,770 2,761 9
Contract services 2,040 1,910 1,910 -
Professional development 33,710 38,190 38,190 -
Special purchases, projects & studies:
Personal protective vests 3,130 3,130 - 3,130
Capital Outlay:
- 58,030 53,895 4,135
40,880 126,960 119,678 7,282
Total Police 6,307,490 6,393,570 6,149,520 244,050
Fire:
Salaries and benefits 3,506,830 3,506,450 3,333,446 173,004
Office expense 5,280 10,400 10,395 5
Computer maintenance and replacement 156,390 169,200 169,194 6
Insurance 64,750 58,540 58,537 3
Occupancy 27,350 31,380 31,380 -
Utilities 22,300 20,930 20,924 6
Communications 16,280 10,190 10,185 5
Operating supplies 43,550 52,200 52,168 32
137,000 121,020 121,014 6 Vehicle and equipment operating costs
Budget Variance with Final
Budget Positive
(Negative)
Cash contribution to Vehicle & Equipment
Maintenance Fund for Command Vehicle
Cash contribution to Vehicle & Equipment
Maintenance Fund for Radio Simulcast
85
Item Number: C-1
Date: 01/24/17
Attachment: 1
121 of 210
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, 2016
Original Final Actual Amounts
Expenditures (continued):
Fire (continued):
Contract services 20,000$ 21,250$ 21,242$ 8$
Professional development 24,980 16,300 16,295 5
Recruitment 400 950 944 6
Contingency 10,000 9,220 - 9,220
Special purchases, projects & studies:
Chairs - 990 989 1
Refrigerator - 4,610 2,747 1,863
Capital outlay:
Tablet Computers - 1,100 1,094 6
210,000 210,000 186,609 23,391
4,245,110 4,244,730 4,037,163 207,567
Mutual Aid Program:
Salaries and benefits 139,600 507,010 506,917 93
Office expenses 30 - - -
Operating supplies 27,200 33,120 33,119 1
Vehicle & equipment operating costs - 1,380 1,374 6
Contract services 1,000 - - -
167,830 541,510 541,410 100
Weed Abatement and Other Fire Programs:
Salaries and benefits - 1,860 1,847 13
Office expense 6,100 3,100 1,793 1,307
Advertising 500 440 - 440
Communications 2,500 2,500 - 2,500
Operating supplies 5,530 5,330 1,151 4,179
Vehicle & equipment operating costs - 600 594 6
Contract services 70,000 75,580 70,308 5,272
Special purchases, projects & studies:
San Marcos shaded fuel break 6,910 6,910 - 6,910
ALPS/Chandler Ranch fuel break 9,930 9,930 112 9,818
Fire hose 2,770 2,770 2,737 33
Budget Variance with Final
Budget Positive
(Negative)
Cash contribution to Vehicle & Equipment
Maintenance Fund for Breathing Apparatus
86
Item Number: C-1
Date: 01/24/17
Attachment: 1
122 of 210
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, 2016
Original Final Actual Amounts
Expenditures (continued):
Weed Abatement and Other Fire Programs (continued):
Capital outlay:
EKG Monitors -$ 145,500$ -$ 145,500$
Disaster response trailer enclosure - 800 800 -
132,380 132,380 132,380 -
- 35,760 31,999 3,761
255,000 255,000 231,647 23,353
491,620 678,460 475,368 203,092
Total Fire 4,904,560 5,464,700 5,053,941 410,759
Community Development:
Salaries and benefits 1,113,110 990,510 990,490 20
Office expense 14,140 16,510 16,179 331
Advertising 4,160 6,140 6,138 2
Computer maintenance and replacement 83,900 78,610 78,602 8
Insurance 16,210 14,570 14,569 1
Occupancy 43,210 43,210 43,210 -
Communications 1,870 2,670 2,667 3
Operating supplies 1,040 670 665 5
Vehicle operations 15,440 12,160 12,158 2
Contract services 94,040 264,300 264,292 8
Professional development 12,220 11,890 11,882 8
Recruitment 1,040 7,180 7,177 3
Contingency 5,000 - - -
Special purchases, projects & studies:
Eagle Ranch EIR 80,000 80,000 27,755 52,245
Eagle Ranch Specific Plan - 58,040 58,031 9
Capital outlay:
Tablet Computers 850 850 - 850
Total Community Development 1,486,230 1,587,310 1,533,815 53,495
Budget Variance with Final
Budget Positive
(Negative)
Cash contribution to Vehicle & Equipment
Maintenance Fund for Breathing Apparatus
Cash contribution to Vehicle & Equipment
Maintenance Fund for Radio Simulcast
Cash contribution to Vehicle & Equipment
Maintenance Fund for Fire Engines
87
Item Number: C-1
Date: 01/24/17
Attachment: 1
123 of 210
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, 2016
Original Final Actual Amounts
Expenditures (continued):
Central Reception:
Salaries and benefits 43,140$ 44,780$ 44,779$ 1$
Office expense 1,130 1,140 1,138 2
Computer maintenance and replacement 6,260 6,260 6,260 -
Insurance 1,360 1,220 1,220 -
Occupancy 31,540 31,540 31,540 -
Communications 360 260 256 4
Operating Supplies - 30 22 8
Vehicle & equipment operating costs 210 - - -
Professional development 160 - - -
Recruitment 100 - - -
Total Central Reception 84,260 85,230 85,215 15
Recreation:
Salaries and benefits 277,280 315,090 315,014 76
Office expense 4,260 7,290 7,266 24
Advertising 28,300 24,570 24,556 14
Computer maintenance and replacement 12,110 12,110 12,110 -
Insurance 12,020 12,500 12,491 9
Occupancy 39,020 37,330 37,314 16
Utilities 5,130 4,000 3,991 9
Communications 380 550 542 8
Operating supplies 26,790 24,190 24,170 20
Vehicle and equipment operating costs 1,090 1,090 1,087 3
Contract services 138,360 129,480 129,439 41
Professional development 1,350 3,460 3,452 8
Recruitment 500 1,720 1,710 10
Contingency 2,500 - - -
Special purchases, projects & studies:
Senior Scholarships - 30 21 9
Youth Scholarships - 1,620 1,619 1
Total Recreation 549,090 575,030 574,782 248
Budget Variance with Final
Budget Positive
(Negative)
88
Item Number: C-1
Date: 01/24/17
Attachment: 1
124 of 210
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, 2016
Original Final Actual Amounts
Expenditures (continued):
Community Center:
Salaries and benefits 52,370$ 52,370$ 50,572$ 1,798$
Office expense 1,040 1,310 1,305 5
Advertising 400 130 - 130
Computer maintenance and replacement 9,380 9,380 9,380 -
Insurance 6,000 6,000 5,706 294
Occupancy 85,380 85,380 85,280 100
Utilities 44,750 44,750 43,512 1,238
Communications 1,940 1,940 1,155 785
Operating supplies 15,100 14,480 9,344 5,136
Vehicle and equipment operations 2,640 2,640 203 2,437
Contract services 18,180 18,180 7,391 10,789
Professional development 1,440 1,440 - 1,440
Recruitment 250 250 32 218
Special purchases, projects & studies:
Folding chairs and tables - 620 615 5
Total Community Center 238,870 238,870 214,495 24,375
Pavilion:
Salaries and benefits 127,670 135,760 135,739 21
Office expense 1,320 1,110 979 131
Advertising 5,000 2,340 2,243 97
Computer maintenance and replacement 7,170 7,170 7,170 -
Insurance 3,700 3,700 3,409 291
Occupancy 34,270 34,270 34,270 -
Utilities 24,300 19,430 18,843 587
Communications 1,220 1,250 1,249 1
Operating supplies 9,360 6,070 5,814 256
Vehicle and equipment operating costs 1,250 1,250 6 1,244
Contract services 26,730 28,730 24,300 4,430
Professional development 680 680 395 285
Recruitment 210 320 312 8
Business development - 800 795 5
Total Pavilion 242,880 242,880 235,524 7,356
Budget Variance with Final
Budget Positive
(Negative)
89
Item Number: C-1
Date: 01/24/17
Attachment: 1
125 of 210
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, 2016
Original Final Actual Amounts
Expenditures (continued):
Zoo:
Salaries and benefits 669,940$ 662,650$ 662,593$ 57$
Office expense 1,690 1,600 1,592 8
Advertising 1,000 1,700 1,695 5
Computer maintenance and replacement 29,050 32,370 32,365 5
Insurance 9,660 8,870 8,866 4
Occupancy 36,410 36,510 36,503 7
Utilities 41,530 42,540 42,526 14
Communications 570 860 851 9
Operating supplies 83,250 82,270 82,262 8
Vehicle and equipment operating costs 5,820 5,880 5,879 1
Contract services 58,930 94,400 94,390 10
Professional development 10,400 14,530 14,519 11
Recruitment 100 140 136 4
Gift Shop retail 35,000 35,000 32,495 2,505
Special purchases, projects & studies:
Animal acquisition - 3,090 3,085 5
Zoo exhibit improvements - 1,500 1,500 -
Deferred maintenance projects - 530 530 -
Capital outlay:
New Madagascar radiated tortoise exhibit 2,520 18,270 18,265 5
New keel billed toucan exhibit 4,290 4,290 - 4,290
New wallaby exhibit 3,960 7,120 7,113 7
Aviary rehabilitation project 3,910 4,090 4,088 2
Water utility renovation - 10,320 10,319 1
Electrical upgrade project 500 910 910 -
Total Zoo 998,530 1,069,440 1,062,482 6,958
Variance with Final
Budget Positive
(Negative)
Budget
90
Item Number: C-1
Date: 01/24/17
Attachment: 1
126 of 210
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, 2016
Original Final Actual Amounts
Expenditures (continued):
Public Works Administration:
Salaries and benefits 633,240$ 503,850$ 493,899$ 9,951$
Office expense 6,200 3,370 3,235 135
Advertising 300 - - -
Computer maintenance and replacement 40,450 45,780 45,777 3
Insurance 10,080 9,070 9,068 2
Occupancy charges 17,710 17,710 17,710 -
Communications 2,400 2,360 2,357 3
Operating supplies 13,500 12,050 12,045 5
Vehicle operations 6,470 6,810 6,808 2
Contract services 15,500 151,540 151,538 2
Professional development 4,350 2,320 2,316 4
Recruitment 1,000 1,570 1,562 8
Contingency 7,000 - - -
Special purchases, projects & studies:
Storm water permits 24,200 24,200 21,131 3,069
Five-Year Capital Improvement Plan 8,670 10,440 1,763 8,677
Capital Outlay:
Computers- New 850 850 - 850
- 12,440 11,305 1,135
Total Public Works Administration 791,920 804,360 780,514 23,846
Variance with Final
Budget Positive
(Negative)
Budget
Cash contribution to Vehicle & Equipment
Maintenance Fund for Command Vehicle
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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, 2016
Original Final Actual Amounts
Expenditures (continued):
Public Works Operations:
Salaries and benefits 192,150$ 192,150$ 190,992$ 1,158$
Office expense 3,360 2,810 2,736 74
Computer maintenance and replacement 8,670 8,670 8,670 -
Insurance 3,110 3,110 2,847 263
Occupancy charges 10,570 10,910 10,907 3
Utilities 8,100 7,710 7,705 5
Communications 750 1,490 1,486 4
Operating supplies 650 1,820 1,779 41
Vehicle & equipment operating costs 1,600 960 959 1
Professional development 1,200 530 215 315
Total Public Works Operations 230,160 230,160 228,296 1,864
Parks:
Salaries and benefits 369,400 340,550 280,466 60,084
Computer maintenance and replacement 7,140 7,140 7,140 -
Insurance 7,280 7,280 6,537 743
Occupancy 19,760 19,760 19,760 -
Utilities 160,500 110,140 109,595 545
Communications 1,600 1,600 1,382 218
Operating supplies 39,380 43,440 43,434 6
Vehicle and equipment operations 27,470 26,460 18,784 7,676
Contract services 22,290 51,140 51,138 2
Professional development 1,200 1,360 1,355 5
Special purchases, projects & studies:
Memorial Park Benches - 1,410 1,404 6
Repair Utility Vehicle 6,610 6,610 - 6,610
Lake Fill Line Protection Project - 30,370 30,362 8
Lake Water Quality Improvements - 16,280 16,275 5
Total Parks 662,630 663,540 587,632 75,908
Budget Variance with Final
Budget Positive
(Negative)
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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, 2016
Original Final Actual Amounts
Expenditures (continued):
Measure F-14 Sales Tax
Capital outlay:
Alamo Avenue Pavement Project 36,710$ 36,900$ 36,893$ 7$
Honda Avenue Pavement Project 36,710 37,810 37,809 1
Pavement Maintenance Projects 223,780 241,740 10,713 231,027
Pavement Rehabilitation Projects 1,536,850 1,536,850 132,547 1,404,303
Total Measure F-14 Sales Tax 1,834,050 1,853,300 217,962 1,635,338
Non-Departmental:
Special purchases, projects & studies:
Moving into & furnishings for City Hall - 1,010 1,009 1
Security Camera Equipment 14,070 14,070 - 14,070
Total Non-Departmental 14,070 15,080 1,009 14,071
Total expenditures 21,454,670 22,406,340 19,566,900 2,839,440
Excess of revenues over (under)
expenditures (809,010) (989,410) 2,323,871 3,313,281
Other Financing Sources (Uses):
391,090 391,090 391,090 -
(1,400) (1,400) (1,400) -
Total other financing sources (uses)389,690 389,690 389,690 -
Excess of revenues and other sources over
(under) expenditures and other uses (419,320)$ (599,720)$ 2,713,561 3,313,281$
Fund balance, June 30, 2015 8,925,146
Fund balance, June 30, 2016 11,638,707$
Variance with Final
Budget Positive
(Negative)
Transfer from Community Facilities District Fund
Transfer to De Anza Landscape & Lighting
District for open space maintenance
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 -$ -$ 784,082$ 784,082$
Affordable Housing Program Loans - - (230,200) (230,200)
Interest income 3,910 3,910 9,358 5,448
Total revenues 3,910 3,910 563,240 559,330
Expenditures:
Contract services 5,000 5,000 - 5,000
Administrative charges 45,960 45,960 45,960 -
Total expenditures 50,960 50,960 45,960 5,000
Net change in fund balance (47,050)$ (47,050)$ 517,280 564,330$
Fund balance, June 30, 2015 5,194,688
Fund balance, June 30, 2016 5,711,968$
Budget Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2016
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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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 704,160$ 704,160$ 482,262$ (221,898)$
Mitigation Fees- Del Rio Interchange 850,000 850,000 - (850,000)
Interest income 20,250 20,250 48,351 28,101
Total revenues 1,574,410 1,574,410 530,613 (1,043,797)
Expenditures:
Capital outlay:
101 @ Del Rio Interchange Project 403,770 403,770 153,142 250,628
Total expenditures 403,770 403,770 153,142 250,628
Net change in fund balance 1,170,640$ 1,170,640$ 377,471 (793,169)$
Fund balance, June 30, 2015 1,519,187
Fund balance, June 30, 2016 1,896,658$
Budget Variance with Final
Budget Positive
(Negative)
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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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 19,440$ 19,440$ 15,461$ (3,979)$
Total revenues 19,440 19,440 15,461 (3,979)
Net change in fund balance 19,440$ 19,440$ 15,461 (3,979)$
Fund balance, June 30, 2015 (860,324)
Fund balance, June 30, 2016 (844,863)$
Budget Variance with Final
Budget Positive
(Negative)
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CITY OF ATASCADERO
SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS
For the Fiscal Year Ended June 30, 2016
The following table provides required supplementary information regarding the City's postemployment healthcare benefits.
SCHEDULE OF FUNDING PROGRESS
Valuation Date
Actuarial Asset
Value
Actuarial Accrued
Liability (AAL)
Unfunded Liability
(Excess Assets)Funded Ratio
Annual Covered
Payroll
UAAL as a % of
Covered Payroll
6/30/2014 -$ 145,177$ 145,177$ 0.0%802,548$ 18.1%
6/30/2015 -$ 143,019$ 143,019$ 0.0%921,329$ 15.5%
6/30/2016 -$ 152,794$ 152,794$ 0.0%1,104,621$ 13.8%
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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, 2016
6/30/2016 6/30/2015
Measurement Date 6/30/2015 6/30/2014
City's proportion of the net pension liability 0.278260%0.260250%
City's proportionate share of the net pension liability 19,099,492$ 16,193,941$
City's covered - employee payroll **8,348,164$ 8,181,272$
228.79%197.94%
31,771,271,402$ 30,829,966,631$
24,907,305,871$ 24,607,502,515$
Plan's fiduciary net position as a percentage of the plan's total pension liability 78.40%79.82%
* Fiscal year 2015 was the first year of implementation, therefore, only two years are shown
** For the year ending on the measurement date
City's proportionate share of the net pension liability as percentage of covered-
employee payroll
Fiscal Year End
Plan's total pension liability
Plan's fiduciary net position
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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, 2016
Contributions for the fiscal year ending:6/30/2016 6/30/2015
Contractually required contribution (actuarially determined)2,255,947$ 2,227,093$
Contributions in relation to the actuarially determined contributions (2,255,947) (2,227,093)
Contribution deficiency (excess)-$ -$
Covered-employee payroll **8,658,607$ 8,348,164$
Contributions as a percentage of covered-employee payroll 26.05%26.68%
Notes to Schedule
Valuation Date 06/30/14
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry age
Asset valuation method 5-year smoothed market
Amortization method Level percentage of payroll, closed
Discount rate 7.50%
Price inflation 2.75%
Salary increases Varies by entry age and service
Investement rate of return
Mortality
Post retirement benefit
Valuation Date 06/30/15
Discount rate 7.65%
* Fiscal year 2015 was the first year of implementation, therefore, only two years are shown
** For the year ending on the measurement date
Derived using CalPERS' Membership data for all funds
Contract COLA up to 2.75% until Purchasing Power Protection
Allowance Floor on Purchasing Power applies, 2.75% thereafter
7.50% Net of Pension Plan Investment and Administrative
Expenses; includes inflation
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OTHER SUPPLEMENTARY INFORMATION
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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, 2016
Original Final Actual Amounts
Revenues:
Interest income- cash & investments 5,000$ 5,000$ 9,708$ 4,708$
754,450 754,450 754,438 (12)
2,130 4,630 4,526 (104)
Total revenues 761,580 764,080 768,672 4,592
Expenditures:
Contract Services 2,130 4,630 4,525 105
Principal 215,000 215,000 215,000 -
Interest 754,450 754,450 754,450 -
Total expenditures 971,580 974,080 973,975 105
Net change in fund balance (210,000)$ (210,000)$ (205,303) 4,697$
Fund balance, June 30, 2015 17,210,139
Fund balance, June 30, 2016 17,004,836$
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.
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.
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.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS OVERVIEW (continued)
SPECIAL REVENUE FUNDS (continued)
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.
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.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS OVERVIEW (continued)
SPECIAL REVENUE FUNDS (continued)
Public Facilities Fees Fund
The City currently has existing community use facilities,such as the Lake Pavilion and the Youth 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 & lighting related improvements in the development.
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.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS OVERVIEW (continued)
SPECIAL REVENUE FUNDS (continued) AND CAPITAL PROJECTS FUNDS
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.
Historic City Hall Rehabilitation Fund
The Historic City Hall Building sustained severe damage as a result of the San Simeon Earthquake on December 22,2003.This fund is used to track all the costs
and reimbursements related to the rehabilitation of the building.The building was re-opened to the public in August 2013 and the project is now complete.The
fund was closed in fiscal year 2015-2016.
Youth Center Construction Fund
This fund accounts for funds received for and expended on the construction of the new Colony Park Community Center.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS OVERVIEW (continued)
DEBT SERVICE FUNDS
The City has established the debt service funds to account for the payment and accumulation of resources related to long-term debt principal and
interest for the following debt issues:
Assessment District #4 Debt Service Fund
This fund is used to account for fees assessed in Assessment District #4,and the related debt service payments.This assessment district was established in 1986
in order to construct sewer improvements in the area known as Separado/Cayucos.The final payment on the debt service was made and there were remaining
funds. The remaining funds were refunded to elgiible property owners. The fund was closed in fiscal year 2015-2016.
1992 Street Assessment Improvement Fund
This fund is used to account for fees assessed in the 1992 Street Improvement Assessment District and the related debt service payments.This assessment
district was formed in 1992 in order to construct street improvements in two non-contiguous sections of the City:the Las Encinas area and the 3F Meadows area.
In accordance with the original bond agreement, the District called $180,000 in aggregate principal bonds on September 2, 1995.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
June 30, 2016
Supplemental
Law Enforcement
Services Fund
Atascadero
Tourism
Business
Improvement
District Fund
Community
Development
Block Grant Fund Tree Plant Fund Gas Tax Fund
Local
Transportation
Fund
ASSETS
Cash and investments 79,385$ 291,140$ -$ 157,379$ 215,606$ 3,290,721$
Receivables:
Federal distributions due - - 11,074 - - 31,040
Due from State of California - - - - - -
Due from County of San Luis Obispo - - - - - -
Accrued interest 147 - - 280 334 5,643
Other receivables - 68,128 363 - - -
Due from other funds - - - - - -
Prepaid items - - - - 730 -
Notes receivable - - - 120,000 - -
Total assets 79,532$ 359,268$ 11,437$ 277,659$ 216,670$ 3,327,404$
LIABILITIES AND FUND BALANCES
Accounts payable 13,022$ 29,419$ -$ 12,451$ 71,022$ 8,760$
Accrued salaries and benefits 692 - - - 9,094 -
Due to other funds - - 11,437 - - -
Unearned revenue 64,071 - - - - -
Total liabilities 77,785 29,419 11,437 12,451 80,116 8,760
Fund Balances:
Nonspendable - - - - 730 -
Restricted 1,747 329,849 - 265,208 135,824 3,318,644
Assigned for road projects - - - - - -
Total fund balances 1,747 329,849 - 265,208 136,554 3,318,644
Total liabilities and fund balances 79,532$ 359,268$ 11,437$ 277,659$ 216,670$ 3,327,404$
Special Revenue Funds
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2016
Special Revenue Funds
Street
Assessment
Fund
General
Government
Facilities Fees
Fund
Storm Drainage
Facilities Fees
Fund
Law
Enforcement
Facilities Fees
Fund
Fire Facilities
Fees Fund
Open Space
Acquisition Fees
Fund
ASSETS
Cash and investments 69,448$ 22,956$ 522,397$ 145,325$ 101,169$ 861,339$
Receivables:
Federal distributions due - - - - - -
Due from State of California - - - - - -
Due from County of San Luis Obispo 11 - - - - -
Accrued interest 123 37 925 186 167 1,536
Other receivables - - - - 315 -
Due from other funds - - - - 844,863 -
Prepaid items - - - - - -
Notes receivable - - - - - -
Total assets 69,582$ 22,993$ 523,322$ 145,511$ 946,514$ 862,875$
LIABILITIES AND FUND BALANCES
Accounts payable -$ -$ -$ -$ 25$ 14,221$
Accrued salaries and benefits - - - - - -
Due to other funds - - - - - -
Unearned revenue - - - - - -
Total liabilities - - - - 25 14,221
Fund Balances:
Nonspendable - - - - - -
Restricted 69,582 22,993 523,322 145,511 946,489 848,654
Assigned for road projects - - - - - -
Total fund balances 69,582 22,993 523,322 145,511 946,489 848,654
Total liabilities and fund balances 69,582$ 22,993$ 523,322$ 145,511$ 946,514$ 862,875$
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2016
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
Apple Valley
Landscape &
Lighting
Assessment
District Fund
ASSETS
Cash and investments 1,456,988$ 586,145$ 111,611$ 223,897$ 359,346$ 185,288$
Receivables:
Federal distributions due - - - - - -
Due from State of California - - - - - -
Due from County of San Luis Obispo - - - 3,900 502 952
Accrued interest 2,574 1,039 197 328 630 319
Other receivables - - - - - -
Due from other funds - - - - - -
Prepaid items - - - - - -
Notes receivable - - - - - -
Total assets 1,459,562$ 587,184$ 111,808$ 228,125$ 360,478$ 186,559$
LIABILITIES AND FUND BALANCES
Accounts payable -$ -$ -$ -$ 247$ 5,497$
Accrued salaries and benefits - - - - - -
Due to other funds - - - - - -
Unearned revenue - - - - - 75,000
Total liabilities - - - - 247 80,497
Fund Balances:
Nonspendable - - - - - -
Restricted 1,459,562 587,184 111,808 228,125 360,231 106,062
Assigned for road projects - - - - - -
Total fund balances 1,459,562 587,184 111,808 228,125 360,231 106,062
Total liabilities and fund balances 1,459,562$ 587,184$ 111,808$ 228,125$ 360,478$ 186,559$
Special Revenue Funds
108
Item Number: C-1
Date: 01/24/17
Attachment: 1
145 of 210
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2016
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
2010 Bond
Proceeds Master
Agreement Fund
ASSETS
Cash and investments 277,592$ 182,510$ 348,497$ 120,511$ 274,823$ 2,607,280$
Receivables:
Federal distributions due - - - - 55,868 -
Due from State of California - - - - 1,730 -
Due from County of San Luis Obispo 599 2,294 361 158 123,203 -
Accrued interest 490 321 610 212 751 4,637
Other receivables - - - - - -
Due from other funds - - - - - -
Prepaid items - - - - - -
Notes receivable - - - - - -
Total assets 278,681$ 185,125$ 349,468$ 120,881$ 456,375$ 2,611,917$
LIABILITIES AND FUND BALANCES
Accounts payable 247$ 5,007$ 247$ 910$ 31,809$ 8,658$
Accrued salaries and benefits - - - - - -
Due to other funds - - - - - -
Unearned revenue - - - - - -
Total liabilities 247 5,007 247 910 31,809 8,658
Fund Balances:
Nonspendable - - - - - -
Restricted 278,434 180,118 349,221 119,971 113,195 2,603,259
Assigned for road projects - - - - 311,371 -
Total fund balances 278,434 180,118 349,221 119,971 424,566 2,603,259
Total liabilities and fund balances 278,681$ 185,125$ 349,468$ 120,881$ 456,375$ 2,611,917$
Special Revenue Funds Capital Projects Funds
109
Item Number: C-1
Date: 01/24/17
Attachment: 1
146 of 210
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2016
Historic City Hall
Rehabilitation
Fund
Youth Center
Construction
Fund
Assessment
District #4 Debt
Service Fund
1992 Street
Assessment
Improvement
Fund TOTALS
ASSETS
Cash and investments -$ -$ -$ 174,965$ 12,666,318$
Receivables:
Federal distributions due - 304,316 - - 402,298
Due from State of California - 101,439 - - 103,169
Due from County of San Luis Obispo - - - - 131,980
Accrued interest - - - 311 21,797
Other receivables - - - - 68,806
Due from other funds - - - - 844,863
Prepaid items - - - - 730
Notes receivable - - - - 120,000
Total assets -$ 405,755$ -$ 175,276$ 14,359,961$
LIABILITIES AND FUND BALANCES
Accounts payable -$ -$ -$ -$ 201,542$
Accrued salaries and benefits - - - - 9,786
Due to other funds - 397,879 - - 409,316
Unearned revenue - 5,177 - - 144,248
Total liabilities - 403,056 - - 764,892
Fund Balances:
Nonspendable - - - - 730
Restricted - 2,699 - 175,276 13,282,968
Assigned for road projects - - - - 311,371
Total fund balances - 2,699 - 175,276 13,595,069
Total liabilities and fund balances -$ 405,755$ -$ 175,276$ 14,359,961$
Capital Projects Funds Debt Service Funds
110
Item Number: C-1
Date: 01/24/17
Attachment: 1
147 of 210
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
For Fiscal Year Ended June 30, 2016
Supplemental
Law Enforcement
Services Fund
Atascadero
Tourism
Business
Improvement
District Fund
Community
Development
Block Grant Fund Tree Plant Fund Gas Tax Fund
Local
Transportation
Fund
Revenues:
Taxes and assessments -$ 241,078$ -$ -$ -$ -$
Licenses and permits - - - 27,933 - -
Intergovernmental revenues 82,959 - 15,431 - 662,270 715,688
Use of money and property 1,312 5,458 - 2,839 3,815 55,498
Other revenues - - - - 385 -
Total revenues 84,271 246,536 15,431 30,772 666,470 771,186
Expenditures:
Salaries and benefits 34,801 - - - 361,017 -
Supplies and services 44,331 206,020 6,607 36,155 526,861 -
Special projects and studies 466 - 8,000 8,400 1,017 22
Capital outlay 3,361 - 824 - - 44,150
Total expenditures 82,959 206,020 15,431 44,555 888,895 44,172
Excess of revenues over
(under) expenditures 1,312 40,516 - (13,783) (222,425) 727,014
Other Financing Sources (Uses):
Transfers in - - - - - -
Transfers out - - - - - -
Total other financing
sources (uses)- - - - - -
Net change in fund balances 1,312 40,516 - (13,783) (222,425) 727,014
Fund balance, June 30, 2015 435 289,333 - 278,991 358,979 2,591,630
Fund balance, June 30, 2016 1,747$ 329,849$ -$ 265,208$ 136,554$ 3,318,644$
Special Revenue Funds
111
Item Number: C-1
Date: 01/24/17
Attachment: 1
148 of 210
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2016
Street
Assessment
Fund
General
Government
Facilities Fees
Fund
Storm Drainage
Facilities Fees
Fund
Law
Enforcement
Facilities Fees
Fund
Fire Facilities
Fees Fund
Open Space
Acquisition Fees
Fund
Revenues:
Taxes and assessments 2,160$ -$ -$ -$ -$ -$
Licenses and permits - 150,835 59,319 102,918 71,445 112,802
Intergovernmental revenues - - - - - -
Use of money and property 1,212 41 9,113 2,014 12,250 14,845
Other revenues - - - - - -
Total revenues 3,372 150,876 68,432 104,932 83,695 127,647
Expenditures:
Salaries and benefits - - - - - -
Supplies and services - - - - - -
Special projects and studies - - 3,600 - 12,370 -
Capital outlay - - 19,662 - - 26,853
Total expenditures - - 23,262 - 12,370 26,853
Excess of revenues over
(under) expenditures 3,372 150,876 45,170 104,932 71,325 100,794
Other Financing Sources (Uses):
Transfers in - - - - - -
Transfers out - - - - - -
Total other financing
sources (uses)- - - - - -
Net change in fund balances 3,372 150,876 45,170 104,932 71,325 100,794
Fund balance, June 30, 2015 66,210 (127,883) 478,152 40,579 875,164 747,860
Fund balance, June 30, 2016 69,582$ 22,993$ 523,322$ 145,511$ 946,489$ 848,654$
Special Revenue Funds
112
Item Number: C-1
Date: 01/24/17
Attachment: 1
149 of 210
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2016
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
Apple Valley
Landscape &
Lighting
Assessment
District Fund
Revenues:
Taxes and assessments -$ -$ -$ 504,785$ 35,000$ 66,500$
Licenses and permits 341,341 85,462 38,396 - - -
Intergovernmental revenues - - - - - -
Use of money and property 24,460 10,031 1,835 2,834 6,181 3,101
Other revenues - - - - - -
Total revenues 365,801 95,493 40,231 507,619 41,181 69,601
Expenditures:
Salaries and benefits - - - - - -
Supplies and services - - - 5,019 4,587 52,343
Special projects and studies - - - - - -
Capital outlay - 1,927 - - - -
Total expenditures - 1,927 - 5,019 4,587 52,343
Excess of revenues over
(under) expenditures 365,801 93,566 40,231 502,600 36,594 17,258
Other Financing Sources (Uses):
Transfers in - - - - - -
Transfers out - - - (391,090) - -
Total other financing
sources (uses)- - - (391,090) - -
Net change in fund balances 365,801 93,566 40,231 111,510 36,594 17,258
Fund balance, June 30, 2015 1,093,761 493,618 71,577 116,615 323,637 88,804
Fund balance, June 30, 2016 1,459,562$ 587,184$ 111,808$ 228,125$ 360,231$ 106,062$
Special Revenue Funds
113
Item Number: C-1
Date: 01/24/17
Attachment: 1
150 of 210
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2016
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
2010 Bond
Proceeds Master
Agreement Fund
Revenues:
Taxes and assessments 12,051$ 46,350$ 40,090$ 15,875$ -$ -$
Licenses and permits - - - - - -
Intergovernmental revenues - - - - 246,516 -
Use of money and property 4,843 3,159 5,976 2,102 6,818 44,991
Other revenues - - - - - -
Total revenues 16,894 49,509 46,066 17,977 253,334 44,991
Expenditures:
Salaries and benefits - - - - - -
Supplies and services 5,164 52,911 4,538 18,971 - -
Special projects and studies - - - - 158,378 -
Capital outlay - - - - 346,494 21,910
Total expenditures 5,164 52,911 4,538 18,971 504,872 21,910
Excess of revenues over
(under) expenditures 11,730 (3,402) 41,528 (994) (251,538) 23,081
Other Financing Sources (Uses):
Transfers in - - - 1,400 - 172,619
Transfers out - - - - - -
Total other financing
sources (uses)- - - 1,400 - 172,619
Net change in fund balances 11,730 (3,402) 41,528 406 (251,538) 195,700
Fund balance, June 30, 2015 266,704 183,520 307,693 119,565 676,104 2,407,559
Fund balance, June 30, 2016 278,434$ 180,118$ 349,221$ 119,971$ 424,566$ 2,603,259$
Special Revenue Funds Capital Projects Funds
114
Item Number: C-1
Date: 01/24/17
Attachment: 1
151 of 210
CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2016
Historic City Hall
Rehabilitation
Fund
Youth Center
Construction
Fund
Assessment
District #4 Debt
Service Fund
1992 Street
Assessment
Improvement
Fund TOTALS
Revenues:
Taxes and assessments -$ -$ (43,429)$ -$ 920,460$
Licenses and permits - - - - 990,451
Intergovernmental revenues 145,820 - - - 1,868,684
Use of money and property 546 (842) 270 3,077 227,779
Other revenues - - - - 385
Total revenues 146,366 (842) (43,159) 3,077 4,007,759
Expenditures:
Salaries and benefits - - - - 395,818
Supplies and services - - 7,770 - 971,277
Special projects and studies - - - - 192,253
Capital outlay 5,483 - - - 470,664
Total expenditures 5,483 - 7,770 - 2,030,012
Excess of revenues over
(under) expenditures 140,883 (842) (50,929) 3,077 1,977,747
Other Financing Sources (Uses):
Transfers in - - - - 174,019
Transfers out (172,619) - - - (563,709)
Total other financing
sources (uses)(172,619) - - - (389,690)
Net change in fund balances (31,736) (842) (50,929) 3,077 1,588,057
Fund balance, June 30, 2015 31,736 3,541 50,929 172,199 12,007,012
Fund balance, June 30, 2016 -$ 2,699$ -$ 175,276$ 13,595,069$
Capital Projects Funds Debt Service Funds
115
Item Number: C-1
Date: 01/24/17
Attachment: 1
152 of 210
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, 2016
Original Final Actual Amounts
Revenues:
S.L.E.S.F. Grant 60,830$ 136,260$ 82,959$ (53,301)$
Interest income - - 1,312 1,312
Total revenues 60,830 136,260 84,271 (51,989)
Expenditures:
Employee services 11,760 55,680 34,801 20,879
Computer maintenance & replacement - 340 335 5
Communications - 10,000 5,240 4,760
Operating supplies 22,070 33,680 22,169 11,511
Contract services - 7,630 7,619 11
Professional development 5,000 8,970 8,968 2
Special projects and purchases:
Video surveillance equipment - 470 466 4
Radio Replacement 22,000 2,270 - 2,270
Capital outlay:
Tablet computers - 3,370 3,361 9
- 13,850 - 13,850
Total expenditures 60,830 136,260 82,959 53,301
Net change in fund balance -$ -$ 1,312 1,312$
Fund balance, June 30, 2015 435
Fund balance, June 30, 2016 1,747$
Cash Contribution to Vehicle and Equipment
Replacement Fund for Vehicle Purchase
Budget Variance with Final
Budget Positive
(Negative)
116
Item Number: C-1
Date: 01/24/17
Attachment: 1
153 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Tourism assessments 183,030$ 183,030$ 241,078$ 58,048$
Interest income 2,690 2,690 5,458 2,768
Total revenues 185,720 185,720 246,536 60,816
Expenditures:
Office expense 2,000 5,170 5,164 6
Advertising 85,000 86,920 86,914 6
Operating Supplies - 1,220 1,217 3
Contract services 155,000 143,100 105,314 37,786
Business Development - 5,000 5,000 -
Administration 1,830 2,420 2,411 9
Total expenditures 243,830 243,830 206,020 37,810
Net change in fund balance (58,110)$ (58,110)$ 40,516 98,626$
Fund balance, June 30, 2015 289,333
Fund balance, June 30, 2016 329,849$
Budget Variance with Final
Budget Positive
(Negative)
117
Item Number: C-1
Date: 01/24/17
Attachment: 1
154 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Community Development Block Grant 422,900$ 414,050$ 15,431$ (398,619)$
Total revenues 422,900 414,050 15,431 (398,619)
Expenditures:
Administration:
CDBG general administration 33,040 38,030 6,607 31,423
Special projects and studies:
El Camino Homeless Organization 7,120 16,740 - 16,740
R.I.S.E. of San Luis Obispo County 22,630 990 - 990
Loaves & Fishes Groceries 8,000 8,000 - 8,000
Youth Scholarships 8,000 8,000 8,000 -
Capital outlay:
Lake Park Walkway Barrier Removal 144,300 142,480 - 142,480
Barrier Removal Phase VIII - South ECR - 830 824 6
Miscellaneous Barrier Removal 199,810 198,980 - 198,980
Total expenditures 422,900 414,050 15,431 398,619
Net change in fund balance -$ -$ - -$
Fund balance, June 30, 2015 -
Fund balance, June 30, 2016 -$
Budget Variance with Final
Budget Positive
(Negative)
118
Item Number: C-1
Date: 01/24/17
Attachment: 1
155 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Permits and fees 3,200$ 3,200$ 27,933$ 24,733$
Interest income 2,320 2,320 2,839 519
Total revenues 5,520 5,520 30,772 25,252
Expenditures:
Office expense 620 620 - 620
Utilities 400 400 - 400
Operating Supplies 500 500 51 449
Contract services 50,000 50,000 26,894 23,106
Administrative charges 9,210 9,210 9,210 -
Special projects
Native Tree Replanting 25,000 25,000 8,400 16,600
Total expenditures 85,730 85,730 44,555 41,175
Net change in fund balance (80,210)$ (80,210)$ (13,783) 66,427$
Fund balance, June 30, 2015 278,991
Fund balance, June 30, 2016 265,208$
Budget Variance with Final
Budget Positive
(Negative)
119
Item Number: C-1
Date: 01/24/17
Attachment: 1
156 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Section 2103 highway users tax 129,890$ 142,280$ 149,840$ 7,560$
Section 2105 highway users tax 163,830 163,830 163,769 (61)
Section 2106 highway users tax 89,260 89,260 129,411 40,151
Section 2107 highway users tax 223,980 223,980 213,250 (10,730)
Section 2107.5 highway users tax 6,000 6,000 6,000 -
Interest income 2,140 2,140 3,815 1,675
Other revenues - - 385 385
Total revenues 615,100 627,490 666,470 38,980
Expenditures:
Salaries and benefits 370,430 361,150 361,017 133
Computer maintenance & replacement 4,010 4,010 4,010 -
Insurance 10,250 9,260 9,252 8
Utilities 69,000 107,070 107,067 3
Communications 1,750 1,240 1,232 8
Operating supplies and equipment 40,000 37,150 37,142 8
Vehicle and equipment operations 54,210 38,360 38,353 7
Contract services 123,650 127,860 127,854 6
Professional development 3,100 1,670 1,661 9
Department Service Allocation 111,620 111,620 111,620 -
Administrative charges 88,670 88,670 88,670 -
Special projects:
Replace Radios - 1,020 1,017 3
Traffic Signal Controller 4,000 4,000 - 4,000
Total expenditures 880,690 893,080 888,895 4,185
Net change in fund balance (265,590)$ (265,590)$ (222,425) 43,165$
Fund balance, June 30, 2015 358,979
Fund balance, June 30, 2016 136,554$
Budget Variance with Final
Budget Positive
(Negative)
120
Item Number: C-1
Date: 01/24/17
Attachment: 1
157 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Local Transportation Tax- Article 3 Bike Paths 22,060$ 22,060$ 22,065$ 5$
Local Transportation Tax- Article 8 Streets 569,480 569,480 656,250 86,770
HBRR Grant - Via Avenue Bridge 176,060 176,060 17,742 (158,318)
HBRR Grant - Santa Lucia Bridge 200,000 200,000 19,631 (180,369)
USHA Grants- El Camino Real Pavement Rehabilitation 338,000 338,000 - (338,000)
Interest income 24,140 24,140 55,498 31,358
Total revenues 1,329,740 1,329,740 771,186 (558,554)
Expenditures:
Special projects:
Minor Bridge Repair 8,090 8,090 22 8,068
Roadway Traffic Safety Improvements 50,000 50,000 - 50,000
Capital outlay:
East Front Overlay 34,930 34,930 - 34,930
Santa Barbara Road West Overlay Project 18,160 18,160 1,675 16,485
San Anselmo CIR Rehabilitation Project 440,380 440,380 1,010 439,370
San Lucas Road Landslide Repair 89,630 89,630 - 89,630
El Camino Real CIR Rehabilitation Project 702,150 702,150 1,794 700,356
Via Avenue Bridge Project 198,940 198,940 20,040 178,900
Santa Lucia Bridge Project 200,000 200,000 19,631 180,369
Total expenditures 1,742,280 1,742,280 44,172 1,698,108
Excess of revenues over (under) expenditures (412,540) (412,540) 727,014 1,139,554
Other Financing Sources (Uses):
(11,450) (11,450) - 11,450
Total other financing sources (uses)(11,450) (11,450) - 11,450
Net change in fund balance (423,990)$ (423,990)$ 727,014 1,151,004$
Fund balance, June 30, 2015 2,591,630
Fund balance, June 30, 2016 3,318,644$
Budget Variance with Final
Budget Positive
(Negative)
Transfer to Capital Projects Fund for the Atascadero
Creek Trail Enhancement Project
121
Item Number: C-1
Date: 01/24/17
Attachment: 1
158 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Taxes and special assessments- Lobos Lane 280$ 280$ 280$ -$
Taxes and special assessments- Sonora / Pinal 360 360 380 20
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 430 430 1,212 782
Total revenues 2,570 2,570 3,372 802
Expenditures:
Special projects and studies:
Street maintenance projects 50,000 50,000 - 50,000
Total expenditures 50,000 50,000 - 50,000
Net change in fund balance (47,430)$ (47,430)$ 3,372 50,802$
Fund balance, June 30, 2015 66,210
Fund balance, June 30, 2016 69,582$
Budget Variance with Final
Budget Positive
(Negative)
122
Item Number: C-1
Date: 01/24/17
Attachment: 1
159 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 114,960$ 114,960$ 150,835$ 35,875$
Interest income (expense)(740) (740) 41 781
Total revenues 114,220 114,220 150,876 36,656
Net change in fund balance 114,220$ 114,220$ 150,876 36,656$
Fund balance, June 30, 2015 (127,883)
Fund balance, June 30, 2016 22,993$
Variance with Final
Budget Positive
(Negative)
Budget
123
Item Number: C-1
Date: 01/24/17
Attachment: 1
160 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 73,320$ 73,320$ 59,319$ (14,001)$
Interest income 4,120 4,120 9,113 4,993
Total revenues 77,440 77,440 68,432 (9,008)
Expenditures:
Special projects:
Culvert Drainline Project 3,600 3,600 3,600 -
Capital projects:
Culvert Replacement & Inlet Improvement Program 16,400 16,400 19,662 (3,262)
El Camino Real Culvert Relining 150,000 150,000 - 150,000
Total expenditures 170,000 170,000 23,262 146,738
Net change in fund balance (92,560)$ (92,560)$ 45,170 137,730$
Fund balance, June 30, 2015 478,152
Fund balance, June 30, 2016 523,322$
Budget Variance with Final
Budget Positive
(Negative)
124
Item Number: C-1
Date: 01/24/17
Attachment: 1
161 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 58,880$ 58,880$ 102,918$ 44,038$
Interest income 490 490 2,014 1,524
Total revenues 59,370 59,370 104,932 45,562
Net change in fund balance 59,370$ 59,370$ 104,932 45,562$
Fund balance, June 30, 2015 40,579
Fund balance, June 30, 2016 145,511$
Budget Variance with Final
Budget Positive
(Negative)
125
Item Number: C-1
Date: 01/24/17
Attachment: 1
162 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 94,570$ 94,570$ 71,445$ (23,125)$
Rental income 10,800 10,800 10,800 -
Interest income 470 470 1,450 980
Total revenues 105,840 105,840 83,695 (22,145)
Expenditures:
Special projects and studies:
Personal Protective Equipment 14,520 14,520 12,370 2,150
Total expenditures 14,520 14,520 12,370 2,150
Net change in fund balance 91,320$ 91,320$ 71,325 (19,995)$
Fund balance, June 30, 2015 875,164
Fund balance, June 30, 2016 946,489$
Variance with Final
Budget Positive
(Negative)
Budget
126
Item Number: C-1
Date: 01/24/17
Attachment: 1
163 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 165,650$ 165,650$ 112,802$ (52,848)$
Donation for Three Bridges Trailhead 58,000 58,000 - (58,000)
Interest income 6,880 6,880 14,845 7,965
Total revenues 230,530 230,530 127,647 (102,883)
Expenditures:
Capital Projects
ALPS Three Bridges Trailhead and Parking Lot 305,740 305,740 26,853 278,887
Total expenditures 305,740 305,740 26,853 278,887
Net change in fund balance (75,210)$ (75,210)$ 100,794 176,004$
Fund balance, June 30, 2015 747,860
Fund balance, June 30, 2016 848,654$
Variance with Final
Budget Positive
(Negative)
Budget
127
Item Number: C-1
Date: 01/24/17
Attachment: 1
164 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 469,100$ 469,100$ 341,341$ (127,759)$
Interest income 9,210 9,210 24,460 15,250
Total revenues 478,310 478,310 365,801 (112,509)
Expenditures:
Capital Projects
Atascadero Lake Pipeline Repair 200,000 200,000 - 200,000
Total expenditures 200,000 200,000 - 200,000
Excess of revenues over (under) expenditures 278,310 278,310 365,801 87,491
Other Financing Sources (Uses):
(460,000) (460,000) - 460,000
Total other financing sources (uses)(460,000) (460,000) - 460,000
Net change in fund balance (181,690)$ (181,690)$ 365,801 547,491$
Fund balance, June 30, 2015 1,093,761
Fund balance, June 30, 2016 1,459,562$
Budget Variance with Final
Budget Positive
(Negative)
Transfer to 2010 Bond Proceeds Master Agreement Fund for
Centennial Bridge & Plaza Project
128
Item Number: C-1
Date: 01/24/17
Attachment: 1
165 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 106,480$ 106,480$ 85,462$ (21,018)$
Interest income 4,580 4,580 10,031 5,451
Total revenues 111,060 111,060 95,493 (15,567)
Expenditures:
Capital projects:
Zoo Garden Event Center 90,000 90,000 1,927 88,073
Total expenditures 90,000 90,000 1,927 88,073
Net change in fund balance 21,060$ 21,060$ 93,566 72,506$
Fund balance, June 30, 2015 493,618
Fund balance, June 30, 2016 587,184$
Variance with Final
Budget Positive
(Negative)
Budget
129
Item Number: C-1
Date: 01/24/17
Attachment: 1
166 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Impact fees 53,610$ 53,610$ 38,396$ (15,214)$
Interest income 600 600 1,835 1,235
Total revenues 54,210 54,210 40,231 (13,979)
Expenditures:
Capital projects:
Library Expansion Contribution 60,000 60,000 - 60,000
Total expenditures 60,000 60,000 - 60,000
Net change in fund balance (5,790)$ (5,790)$ 40,231 46,021$
Fund balance, June 30, 2015 71,577
Fund balance, June 30, 2016 111,808$
Budget Variance with Final
Budget Positive
(Negative)
130
Item Number: C-1
Date: 01/24/17
Attachment: 1
167 of 210
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 443,130$ 443,130$ 504,785$ 61,655$
Interest income 1,330 1,330 2,834 1,504
Total revenues 444,460 444,460 507,619 63,159
Expenditures:
Contract services 5,500 5,500 5,019 481
Total expenditures 5,500 5,500 5,019 481
Excess of revenues over (under) expenditures 438,960 438,960 502,600 63,640
Other Financing Sources (Uses):
(391,090) (391,090) (391,090) -
Total other financing sources (uses)(391,090) (391,090) (391,090) -
Net change in fund balance 47,870$ 47,870$ 111,510 63,640$
Fund balance, June 30, 2015 116,615
Fund balance, June 30, 2016 228,125$
For the Fiscal Year Ended June 30, 2016
Budget Variance with Final
Budget Positive
(Negative)
Transfer to the General Fund for police, fire and
parks services
131
Item Number: C-1
Date: 01/24/17
Attachment: 1
168 of 210
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 35,000$ 35,000$ 35,000$ -$
Interest income 3,380 3,380 6,181 2,801
Total revenues 38,380 38,380 41,181 2,801
Expenditures:
Advertising 800 800 247 553
Contract services 6,800 6,730 2,880 3,850
Administration 1,400 1,470 1,460 10
Total expenditures 9,000 9,000 4,587 4,413
Net change in fund balance 29,380$ 29,380$ 36,594 7,214$
Fund balance, June 30, 2015 323,637
Fund balance, June 30, 2016 360,231$
Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2016
Budget
132
Item Number: C-1
Date: 01/24/17
Attachment: 1
169 of 210
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 66,500$ 66,500$ 66,500$ -$
Interest income 690 690 3,101 2,411
Total revenues 67,190 67,190 69,601 2,411
Expenditures:
Advertising 700 700 93 607
Utilities 15,720 15,720 5,031 10,689
Operating supplies 900 900 - 900
Contract services 57,300 57,300 45,638 11,662
Administration 2,120 2,120 1,581 539
Total expenditures 76,740 76,740 52,343 24,397
Net change in fund balance (9,550)$ (9,550)$ 17,258 26,808$
Fund balance, June 30, 2015 88,804
Fund balance, June 30, 2016 106,062$
Budget Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2016
133
Item Number: C-1
Date: 01/24/17
Attachment: 1
170 of 210
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 12,050$ 12,050$ 12,051$ 1$
Interest income 2,600 2,600 4,843 2,243
Total revenues 14,650 14,650 16,894 2,244
Expenditures:
Advertising 800 800 247 553
Contract services 29,970 29,460 3,193 26,267
Administration 1,220 1,730 1,724 6
Total expenditures 31,990 31,990 5,164 26,826
Net change in fund balance (17,340)$ (17,340)$ 11,730 29,070$
Fund balance, June 30, 2015 266,704
Fund balance, June 30, 2016 278,434$
For the Fiscal Year Ended June 30, 2016
Budget Variance with Final
Budget Positive
(Negative)
134
Item Number: C-1
Date: 01/24/17
Attachment: 1
171 of 210
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 46,350$ 46,350$ 46,350$ -$
Interest income 1,430 1,430 3,159 1,729
Total revenues 47,780 47,780 49,509 1,729
Expenditures:
Advertising 700 700 93 607
Utilities 5,060 5,060 4,358 702
Operating supplies 6,900 6,900 - 6,900
Contract services 69,720 68,650 46,138 22,512
Administration 1,260 2,330 2,322 8
Special projects:
Planting and landscape project 10,000 10,000 - 10,000
Total expenditures 93,640 93,640 52,911 40,729
Net change in fund balance (45,860)$ (45,860)$ (3,402) 42,458$
Fund balance, June 30, 2015 183,520
Fund balance, June 30, 2016 180,118$
Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2016
Budget
135
Item Number: C-1
Date: 01/24/17
Attachment: 1
172 of 210
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 40,090$ 40,090$ 40,090$ -$
Interest income 3,120 3,120 5,976 2,856
Total revenues 43,210 43,210 46,066 2,856
Expenditures:
Advertising 900 900 247 653
Contract services 8,970 8,970 2,880 6,090
Administration 1,600 1,600 1,411 189
Special projects:
Minor Road Repair Projects 15,000 15,000 - 15,000
Total expenditures 26,470 26,470 4,538 21,932
Net change in fund balance 16,740$ 16,740$ 41,528 24,788$
Fund balance, June 30, 2015 307,693
Fund balance, June 30, 2016 349,221$
For the Fiscal Year Ended June 30, 2016
Budget Variance with Final
Budget Positive
(Negative)
136
Item Number: C-1
Date: 01/24/17
Attachment: 1
173 of 210
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$ 15,875$ (5)$
Interest income 1,120 1,120 2,102 982
Total revenues 17,000 17,000 17,977 977
Expenditures:
Advertising 700 700 93 607
Utilities 500 500 308 192
Operating supplies 800 800 - 800
Contract services 19,120 19,120 16,789 2,331
Administration 1,880 1,880 1,781 99
Special projects:
Landscape Improvements 10,000 10,000 - 10,000
Total expenditures 33,000 33,000 18,971 14,029
Excess of revenues over (under) expenditures (16,000) (16,000) (994) 15,006
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 (14,600)$ (14,600)$ 406 15,006$
Fund balance, June 30, 2015 119,565
Fund balance, June 30, 2016 119,971$
Transfer from the General Fund for
open space maintenance
For the Fiscal Year Ended June 30, 2016
Budget Variance with Final
Budget Positive
(Negative)
137
Item Number: C-1
Date: 01/24/17
Attachment: 1
174 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Proposition 1B Funding- Lake View Overlay 62,260$ 62,260$ 62,255$ (5)$
STP - RSHA Grant - Route 41 Corridor Study 162,110 162,110 158,378 (3,732)
STIP Grant- Highway 41 Multipurpose Pathway 495,760 495,760 25,883 (469,877)
State River Parkways Grant- Creek Trail Project 418,560 418,560 - (418,560)
Interest income 5,040 5,040 6,818 1,778
Total revenues 1,143,730 1,143,730 253,334 (890,396)
Expenditures:
Special projects and purchases:
Annual Crack Fill Program 41,000 41,000 - 41,000
Route 41 Corridor Study 162,110 162,110 158,378 3,732
Capital outlay:
Lake View Overlay Project 397,080 397,080 318,811 78,269
Highway 41 Multipurpose Pathway Project 487,400 487,400 27,683 459,717
Atascadero Creek Trail Enhancement Project 430,010 430,010 - 430,010
Total expenditures 1,517,600 1,517,600 504,872 1,012,728
Excess of revenues over (under) expenditures (373,870) (373,870) (251,538) 122,332
Other Financing Sources:
11,450 11,450 - (11,450)
Total other financing sources (uses)11,450 11,450 - (11,450)
Net change in fund balance (362,420)$ (362,420)$ (251,538) 110,882$
Fund balance, June 30, 2015 676,104
Fund balance, June 30, 2016 424,566$
Variance with Final
Budget Positive
(Negative)
Budget
Transfer from the Local Transportation Fund for the
Atascadero Creek Trail Enhancement Project
138
Item Number: C-1
Date: 01/24/17
Attachment: 1
175 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Interest income 25,110$ 25,110$ 44,991$ 19,881$
Total revenues 25,110 25,110 44,991 19,881
Expenditures:
Capital outlay:
Centennial Bridge and Plaza Project 375,000 375,000 21,910 353,090
Maiden Statue Placement 50,000 50,000 - 50,000
Total expenditures 425,000 425,000 21,910 403,090
Excess of revenues over (under) expenditures (399,890) (399,890) 23,081 422,971
Other Financing Sources:
176,190 176,190 172,619 (3,571)
460,000 460,000 - (460,000)
Total other financing sources (uses)636,190 636,190 172,619 (463,571)
Net change in fund balance 236,300$ 236,300$ 195,700 (40,600)$
Fund balance, June 30, 2015 2,407,559
Fund balance, June 30, 2016 2,603,259$
Budget Variance with Final
Budget Positive
(Negative)
Transfer from Historic City Hall Rehabilitation Fund
Transfer from Parkland Facilities Fees Fund for
Centennial Bridge & Plaza Project
139
Item Number: C-1
Date: 01/24/17
Attachment: 1
176 of 210
CITY OF ATASCADERO
HISTORIC CITY HALL REHABILITATION FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2016
Original Final Actual Amounts
Revenues:
CalOES- Earthquake Repair Funds 40,260$ 40,260$ 36,456$ (3,804)$
FEMA- Earthquake Repair Funds 120,790 120,790 109,364 (11,426)
Interest income - - 546 546
Total revenues 161,050 161,050 146,366 (14,684)
Expenditures:
Capital outlay:
Historic City Hall Rehabilitation (City)24,880 24,880 5,483 19,397
Total expenditures 24,880 24,880 5,483 19,397
Excess of revenues over (under) expenditures 136,170 136,170 140,883 4,713
Other Financing Sources (Uses):
(176,190) (176,190) (172,619) 3,571
Total other financing sources (uses)(176,190) (176,190) (172,619) 3,571
Net change in fund balance (40,020)$ (40,020)$ (31,736) 8,284$
Fund balance, June 30, 2015 31,736
Fund balance, June 30, 2016 -$
Transfer to the Master Agreement Fund
Budget Variance with Final
Budget Positive
(Negative)
140
Item Number: C-1
Date: 01/24/17
Attachment: 1
177 of 210
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, 2016
Original Final Actual Amounts
Revenues:
Donations 1,410$ 1,410$ -$ (1,410)$
Interest income (1,810) (1,810) (842) 968
Total revenues (400) (400) (842) (442)
Expenditures:
Special projects and purchases:
Other Minor Equipment 6,150 6,150 - 6,150
Total expenditures 6,150 6,150 - 6,150
Net change in fund balance (6,550)$ (6,550)$ (842) 5,708$
Fund balance, June 30, 2015 3,541
Fund balance, June 30, 2016 2,699$
Budget Variance with Final
Budget Positive
(Negative)
141
Item Number: C-1
Date: 01/24/17
Attachment: 1
178 of 210
CITY OF ATASCADERO
ASSESSMENT DISTRICT #4 DEBT SERVICE FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2016
Original Final Actual Amounts
Revenues:
Taxes and assessments (refunds)(46,110)$ (43,550)$ (43,429)$ 121$
Interest income 260 270 270 -
Total revenues (45,850) (43,280) (43,159) 121
Expenditures:
District Administration - 270 270 -
Contract Services 5,200 7,500 7,500 -
Total expenditures 5,200 7,770 7,770 -
Net change in fund balance (51,050)$ (51,050)$ (50,929) 121$
Fund balance, June 30, 2015 50,929
Fund balance, June 30, 2016 -$
Budget Variance with Final
Budget Positive
(Negative)
142
Item Number: C-1
Date: 01/24/17
Attachment: 1
179 of 210
CITY OF ATASCADERO
1992 STREET ASSESSMENT IMPROVEMENT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2016
Original Final Actual Amounts
Revenues:
Interest income 860$ 860$ 3,077$ 2,217$
Total revenues 860 860 3,077 2,217
Expenditures:
Services 2,450 2,450 - 2,450
Street repairs 171,000 171,000 - 171,000
Total expenditures 173,450 173,450 - 173,450
Net change in fund balance (172,590)$ (172,590)$ 3,077 175,667$
Fund balance, June 30, 2015 172,199
Fund balance, June 30, 2016 175,276$
Variance with Final
Budget Positive
(Negative)
Budget
143
Item Number: C-1
Date: 01/24/17
Attachment: 1
180 of 210
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
June 30, 2016
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
ASSETS
Current Assets:
Cash and investments 1,794,558$ 2,508,409$ 210,383$ 4,513,350$
Receivables:
Federal distributions due 1,109 3,850 1,905,940 1,910,899
Due from State of California 406 1,284 635,311 637,001
Accrued interest 3,144 4,457 364 7,965
Prepaid expenses 3,724 - - 3,724
Total current assets 1,802,941 2,518,000 2,751,998 7,072,939
Capital Assets:
Non-depreciable:
Construction in progress 57,674 1,201,662 121,230 1,380,566
Depreciable:
Vehicles - 4,040,910 - 4,040,910
Equipment 2,383,969 2,925,508 21,024 5,330,501
Structures and improvements - - 49,144,741 49,144,741
Accumulated depreciation (2,121,742) (4,328,084) (5,401,365) (11,851,191)
Net capital assets 319,901 3,839,996 43,885,630 48,045,527
Total assets 2,122,842 6,357,996 46,637,628 55,118,466
DEFERRED OUTFLOWS
Deferred outflows related to pensions 79,069 - 74,719 153,788
Total deferred outflows 79,069 - 74,719 153,788
LIABILITIES
Current Liabilities:
Accounts payable 68,776 128,112 26,297 223,185
Accrued salaries and benefits 6,168 - 2,603 8,771
Noncurrent Liabilities:
Noncurrent liabilities 380,394 - 359,253 739,647
Total liabilities 455,338 128,112 388,153 971,603
144
Item Number: C-1
Date: 01/24/17
Attachment: 1
181 of 210
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION (continued)
June 30, 2016
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
DEFERRED INFLOWS
Deferred inflows related to pensions 39,915$ -$ 37,719$ 77,634$
Total deferred inflows 39,915 - 37,719 77,634
NET POSITION
Net investment in capital assets 319,901 3,839,996 43,885,630 48,045,527
Unrestricted 1,386,757 2,389,888 2,400,845 6,177,490
Total net position 1,706,658$ 6,229,884$ 46,286,475$ 54,223,017$
145
Item Number: C-1
Date: 01/24/17
Attachment: 1
182 of 210
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
For the Fiscal Year Ended June 30, 2016
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Operating Revenues:
Charges for services 710,300$ 169,550$ 470,250$ 1,350,100$
Total operating revenues 710,300 169,550 470,250 1,350,100
Operating Expenses:
Salaries and benefits 278,129 - 257,940 536,069
Office expense 881 - - 881
Computer maintenance, software and replacement - - 2,490 2,490
Insurance - - 19,259 19,259
Occupancy and rental costs 30,790 - - 30,790
Utilities - - 68,903 68,903
Communications 6,199 - 2,139 8,338
Operating supplies and services 14,110 - 24,944 39,054
Vehicle and equipment operating costs 171 - 5,979 6,150
Contract services 73,220 - 33,210 106,430
Professional development 14,539 - 2,032 16,571
Recruitment 118 - 1,020 1,138
Administrative charges - - 47,330 47,330
Special projects:
Exterior Paint Project- Police Station - - 10,123 10,123
Parking Lot Repairs- Fire Station #1 - - 3,500 3,500
Depreciation 133,031 362,081 1,070,808 1,565,920
Total operating expenses 551,188 362,081 1,549,677 2,462,946
Operating income (loss)159,112 (192,531) (1,079,427) (1,112,846)
146
Item Number: C-1
Date: 01/24/17
Attachment: 1
183 of 210
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION (continued)
For the Fiscal Year Ended June 30, 2016
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Non-Operating Revenues (Expenses):
Interest income 30,804$ 43,079$ 3,514$ 77,397$
Gain (loss) on sale of capital assets - 98 (5,957) (5,859)
Total non-operating revenues (expenses)30,804 43,177 (2,443) 71,538
Change in net position prior to capital
contributions 189,916 (149,354) (1,081,870) (1,041,308)
Capital Contributions:
Cash contributions from other funds 18,000 671,184 - 689,184
Capital contributions from other funds 4,455 800 48,929 54,184
Total capital contributions 22,455 671,984 48,929 743,368
Change in net position 212,371 522,630 (1,032,941) (297,940)
Total net position, June 30, 2015 1,494,287 5,707,254 47,319,416 54,520,957
Total net position, June 30, 2016 1,706,658$ 6,229,884$ 46,286,475$ 54,223,017$
147
Item Number: C-1
Date: 01/24/17
Attachment: 1
184 of 210
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2016
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Cash Flows From Operating Activities:
Internal activity - payments from other funds 710,300$ 169,550$ 470,250$ 1,350,100$
Payments to suppliers of goods and services (98,852) (12,122) (209,737) (320,711)
Payments for employee services (376,154) - (224,270) (600,424)
Net cash provided (used) by operating
activities 235,294 157,428 36,243 428,965
Acquisition of capital assets (143,792) (780,184) (2,798) (926,774)
Cash contributions received for capital purchases 18,000 671,184 - 689,184
Proceeds from sale of capital assets - 7,940 - 7,940
Net cash provided (used) by capital
and related financing activities (125,792) (101,060) (2,798) (229,650)
Cash Flows From Investing Activities:
Interest income 29,860 41,759 3,375 74,994
Net cash provided (used) by investing activities 29,860 41,759 3,375 74,994
Net increase in cash and cash equivalents 139,362 98,127 36,820 274,309
Cash and cash equivalents - June 30, 2015 1,655,196 2,410,282 173,563 4,239,041
Cash and cash equivalents - June 30, 2016 1,794,558$ 2,508,409$ 210,383$ 4,513,350$
Cash Flows From Capital and Related Financing
Activities:
148
Item Number: C-1
Date: 01/24/17
Attachment: 1
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CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS (continued)
For the Fiscal Year Ended June 30, 2016
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Operating income (loss)159,112$ (192,531)$ (1,079,427)$ (1,112,846)$
Depreciation expense 133,031 362,081 1,070,808 1,565,920
Receivables, net 281 - - 281
Prepaid expenses 3,116 - - 3,116
Accounts payable 37,779 (12,122) 11,192 36,849
Accrued salaries and benefits (13,363) - (6,133) (19,496)
Deferred outflows (39,522) - (49,531) (89,053)
Deferred inflows (56,804) - (23,886) (80,690)
Net pension liability 6,918 - 112,643 119,561
Compensated absences 4,746 - 577 5,323
Net cash provided (used) by
operating activities 235,294$ 157,428$ 36,243$ 428,965$
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating
activities:
Change in assets and liabilities:
149
Item Number: C-1
Date: 01/24/17
Attachment: 1
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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, 2016, and the related notes to the
financial statements, which collectively comprise City’s basic financial statements, and have issued our report thereon dated
January 3, 2017.
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
January 3, 2017
Item Number: C-1
Date: 01/24/17
Attachment: 2
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ITEM NUMBER: C-2
DATE: 01/24/17
Atascadero City Council
Staff Report – City Manager’s Office
City of Atascadero
Marketing Plan Update
2016: Sept - December & Recap of Year
RECOMMENDATION:
Council receive and file marketing plan update.
DISCUSSION:
The City of Atascadero Marketing plan is designed to support our vision and brand that
has been defined as Classic Americana, simply genuine, hometown feel and a “California
as it used to be” experience. The go als for the City’s Marketing plan is to promote the
City’s assets and events that appeal to local and county residents as well as encourage
visitors who are already here, to “stay, spend and enjoy”. The plan has been designed to
implement these goals by keeping our City’s businesses and assets top -of-mind through
an ongoing advertising campaign, growing existing events as well as establishing new
events that appeal to our target audience. Th is update captures what we have
accomplished from September through December and present 2016 Year End results
from our advertising efforts.
The promotions portion will review the overall advertising campaign highlighting what was
accomplished September through December as well as recap 2016. We will also to uch
on the upcoming campaign that will highlight what and how we are promoting through the
first quarter of 2017.
The events portion will review events that transpired the last half of the year, a summary
of events in 2016 and upcoming events for the first quarter of 2017. We will recap overall
attendance, associated costs and their success in the presentation.
The last marketing update presentation was given to Council on September 13th with a
recap of the marketing and events from June through August 2016. This update will
include ongoing marketing efforts for September through December and a snapshot of
what we accomplished over 2016.
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Promotions Recap:
Television Commercials
o Commercials for KSBY and Charter were put in place beginning late
October through December giving holiday focus to the ads to promote the
variety of events going on from Holiday Boutique to Holiday Lighting to
Holiday Walk Around the Lake to Winter Wonderland and the Zoo’s Holiday
Magic. The creative for this ad showed a variety of things happening in
Atascadero. We targeted channels like the Hallmark Channel and we
scheduled time frames during prime time hours to make sure viewers saw
our commercials. The geographic area covered SLO County and northern
Santa Barbara County.
Digital Advertising
o Digital banner ads with retargeting creative have been targeted to
Downtown ads with Cider tasting and Historic City Hall that published from
September through December. These ads have also run on
sanluisobispo.com and ksby.com through September along with new Zoo
creative. These ads are targeted to specific keyword searches, such as zoo,
travel, craft beers, and a variety of targeted keywords through users search
habits, what they are reading and when they are on our site, with the same
geographic target as defined in SEM that follows.
o Search Engine Marketing (SEM) has been ongoing monthly with the
geographic target of Northern Santa Barbara County, all of SLO County,
Monterey/Salinas, and the Central Valley.
o In November and December, we primarily ran Winter Wonderland ads
through December 9th and began Tamale Festival ads through January on
ksby.com, sanluisobispo.com and added atowndailynews.com and
pasoroblesdailynews.com for Tamale Festival. We ran an “E-Blast”
campaign in September to target potential Tamale Vendors in the Northern
Santa Barbara area out to Bakersfield, Fresno and SLO County up to King
City to assist us in getting the word out to any and all tamale vendors for
our Jan 21st event.
Social Media
o We continue on a daily or as-needed basis with our Social Media posts on
the Visit Atascadero and City of Atascadero Facebook pages, as well as on
Instagram and Twitter for City of Atascadero and the Charles Paddock Zoo.
o Press releases are distributed for all City and Zoo events and newsworthy
happenings, which are also posted on the City’s website, Facebook pages ,
VisitSLOCounty.com, Atascadero Chamber website, and media event
calendars throughout the county.
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Billboards & Bus Signs
o We have billboard ads up at Highway 46/Lost Hills (facing east), along with
our City Billboard panels which are located here in town. New creative for
the Lost Hills billboard went up 12/5/16.
o The Zoo, Historic City Hall & Faces of Freedom Veterans Memorial interior
bus signs at Hearst Castle have been renewed through the end of February
2017. New Zoo bus signs were swapped out the week of 12/26/16.
Newspaper Advertising
o Tribune newspaper ads are being utilized to promote the Downtown and
events through event sponsorship. All newspaper ads include additional
digital display ads on www.SanLuisObispo.com.
o We’re running promotional print ads in the Tribune Magazines and Special
Sections, i.e., Vintages magazine mid-September & the Jingle Holiday
section that published on Thanksgiving. Since then, we have been
promoting events from October through December to promote the holidays
and most recently to promote January’s Restaurant Month.
o We’re using New Times newspaper advertising for events with our
sponsorship programs for Zoo Boo and Holiday Magic, as well as to
promote Winter Wonderland in December; Restaurant Month in January.
o Ad placements in the Atascadero News have been event specific with Corn
Toss Tournament, Winter Wonderland and Tamale Festival.
o Ongoing is our distribution of the Charles Paddock Zoo brochure in the
Certified Rack Displays located in visitor racks throughout SLO hotels and
the Welcome Center in Pismo Beach. Visit Atascadero brochures are
ongoing and can be found in visitor racks located at all SLO hotels,
Welcome Centers in Pismo Beach, Monterey, Oxnard, Merced; and the
airports located in San Jose & Santa Barbara. We are working to move
this to an ATBID Marketing Plan expense for Visit Atascadero in 2017.
Radio Advertising
o American General Media radio station ads have primarily been used to
highlight event sponsorship. Corn Toss Tournament and Winter
Wonderland aired across AGM radio networks KJUG, KZOZ &
COAST104.5. Currently, we are promoting Tamale Festival.
o We’ve used Grape Encounters to air continuous spots and live promotion on
the Quickbites program on station 92.5, along with commercials supporting
events. Digital banner ads have also been added on the website for Grape
Encounters.
Other
o We have a commercial running on “Visitor TV” in the SLO Airport and in SLO
County Hotels.
o Galaxy Theatre in Atascadero ran Winter Wonderland in the month of
November on the movie screens before a show.
o www.VisitAtascadero.com website relaunch announced to the media and
the public 12.19.16.
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Events:
September through December Event
o Cow Parade SLO – This event is the largest traveling art exhibit coming to
San Luis Obispo County. Our cow has been ongoing and promoted from
September 30th at its “Cow Tail Block Party” welcoming the cow through April
2017. There are 101 Cows on display from mid-September until the end of
April 2017. This event provides our City the opportunity to showcase and
promote our downtown along with the variety of attractions we have to offer.
This event is part of a countywide effort to draw visitors into and from around
the county to come out and view the variety of Cows on display. We chose
the “Cow who wanted to be a Turtle” as it complements and promotes our
Turtle in Trouble program at the Charles Paddock Zoo. It is also an
opportunity for visitors to come over to the Zoo and enjoy our animals as
well as learn about how the Zoo is involved in a long term research program
of the Turtle and Tortoise species in the hopes of helping to save these
animals from extinction. The artist of the Turtle Cow is Susan Schafer of
Santa Margarita. This will provide Susan a local platform to showcase her
talent as well. Two additional cows have managed to stay in the downtown
adding to the Cow Parade program. The location of the two additional cows
are strategically placed to give folks an opportunity to walk around and see
our downtown area.
o The “ShowDown” CornToss Tournament & Fun Day – October 22, 2016
Sunken Gardens from 10 am – 6 pm. This event was a well-received
community event. The City partnered with the Knights of Columbus to bring
the largest CornToss Tournament to the Central Coast and with Kiwanis for
their assistance in building the cornhole boards. The tournament was made
up of 32 teams. A Fun Day was included with it with a variety of games and
bounce houses along with food trucks and craft breweries.
o Holiday Events & Attendance – Holiday Lighting, Winter Wonderland,
Holiday Walk Around the Lake and Holiday Magic all have incredible
response and attendance. Holiday Boutique competed with another event,
so in 2017 we will move the event up to the first weekend in November.
Advertising efforts worked to support the growth and provide solid exposure
to reach people to come to our town.
o Other Community Events: Atascadero Showcase Mixer (9.17.16);
Madagascar Exhibit Ribbon Cutting (11.5 .16) and Red Panda Ground
Breaking (11.18.16).
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Upcoming Events and Event Ideas:
o Tamale Festival: 2nd Annual event expanding to include over 50 vendors
with 30 of them being Tamale Vendors. The amount of tamales available for
purchase will be well over 21,000 this year vs. only 3,500 the first year (and
8 tamale vendors). Expansion includes the Mexican Dancing Horses and a
Tamale Eating contest in addition to the regular “Best Tamale” contest and
entertainment with the Mariachi band and Folklorico dancers.
o Other Event Ideas for 2017: Expanding the annual Holiday Lighting event
in 2018; Encouraging Farmers Market to move back downtown and then
helping them build their event with promotions, etc.
Special Events upcoming and in progress:
o Z-Day Car Show March 18th, 2017
o Cider Fest, May 13th, 2017
o Race Atascadero 2018 (date TBD)
There will be an oral presentation given that reviews the above information and how well
our marketing efforts have performed. We will also have an oral presentation from Verdin
Marketing providing an update on the ATBID Tourism Marketing efforts.
The marketing plan provides the original plan with updates highlighted in yellow. The
updates also include where we are with budget.
FISCAL IMPACT: None.
ALTERNATIVES:
1. The City Council may provide staff direction on any desired adjustments to the
current approved Marketing Plan.
ATTACHMENTS:
1. September – December & 2016 YE Marketing Plan Updates
2. Special Event Sponsorship Criteria and Application Form
3. 2017 Events Calendar
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DATE: 01/24/17
ATTACHMENT: 1
City of Atascadero
2015-16 Draft Marketing Plan Update
UPDATES Highlighted
Capture Sept - December 2016
Executive Summary
The City of Atascadero Marketing Plan is designed to promote the City’s assets and events that appeal
to local and County residents as well as encourage visitors who are already here to stay, spend and
enjoy. The Plan is designed with a focus on local businesses to at tract and promote shopping local.
Growth in retail and restaurant sales will help attract more business to the area, which would then
foster economic growth. This Marketing Plan integrates and compliments the information from the
Atascadero Tourism & Promotion Game Plan by the Coraggio Group and the Atascadero Tourism
(ATBID) Marketing Plan by Verdin Marketing.
The City’s assets are defined as the Downtown core with historic City Hall, Galaxy Theater, Charles
Paddock Zoo, Faces of Freedom Veterans Memorial, Atascadero Lake Park, Pavilion on the Lake, A-
Town Skate Park and Chalk Mountain Golf Course.
Target Audience
Visitors, Local residents, SLO County residents
Geographic Markets
In Market: Local & County Residents
Outer Market:
o Primary Market: Central Valley, Northern Santa Barbara County &
Salinas/ Monterey County
o Secondary Market: Reflects County tourism efforts to reach South Bay/
Bay Area & Ventura/ LA/ OC markets.
Behavioral Target
Market to the local and County residents across all ages, families, active retirees,
children
Follows Atascadero ATBID Marketing Plan “Personas” defined by Trip Advisor that
present the most opportunity for travel in 2015 for Visitors coming from outside of our
area:
o Millenials with no children from 28-35 years old.
o Families aged 25-54 with more than one school aged child.
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o Retirees and Baby Boomers over 55, either couples or social groups often “inter-
generationally” traveling with extended family (but often paying for family
members).
o Childless couples from 30-54 years old.
o “Bleisure” travelers who combine work travel with extra days with family or
friends at a destination.
o Key event travelers
While most Destination Marketing Organizations (DMOs) want to target millennial
travelers, research continues to show that 40-60 year olds still travel the most and
have the most discretionary income. However, future travelers will come from the
Millennial age groups and they still have strong preferences for their vacations:
36% of Millennials want a beach vacation this year
35% of Millenials want a “culture–oriented” trip
24% of Millenials want adventure-oriented trips
7 out of 10 Millenials report they have FOMO (Fear of Missing Out!)
o Secondary Research – California Tourism Trends – California travel is at an all-time
high due to road trips being more popular. (Please refer to the ATBID Marketing
Plan)
Food & wine enthusiasts
Outdoor enthusiasts
Unique Selling Proposition
We have previously defined Atascadero in both the Coraggio Group Ten Year Vision and in the Verdin
Marketing Creative Brief as follows:
Atascadero is a beautiful and authentic city of outdoor recreation, culinary adventures, and welcoming
hospitality. It’s a safe place where the arts and history thrive, and the diversity of experience, generosity
of spirit, and small-town ambiance are here to be enjoyed by visitors and residents alike. – by City Council
at 8/31/14 Strategic Planning Session with Coraggio Group
Atascadero is California as it used to be. With classic roots, Atascadero is a traditional American town
that offers authentic experiences with a blend of affordability and access to family friendly activities. –
by Verdin Marketing
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In Summary, Atascadero’s Unique Selling Proposition (USP):
Atascadero is a classic American, family friendly town offering something for the whole family to
enjoy from community events to historic attractions, a Veteran’s memorial, A-Town Skate Park and
the Charles Paddock Zoo. Atascadero is known for warm summer evenings where locals can enjoy
coming together for picnicking, playing horseshoes, walking around the Lake, hiking, golfing, biking
and horseback riding.
Downtown Atascadero offers a growing craft brewery and specialty spirits scene, along with fabulous
food from surrounding restaurants. Take a stroll through the beautiful Sunken Gardens which is
home to the historic City Hall that is surrounded by angel fountains that complement the architectural
era of the structure. Nearby your walk will take you to the newest movie theater in the County, the
Galaxy Theater.
Marketing Strategy
Goals
1. Keep the City’s businesses and assets top-of-mind through an ongoing advertising plan that spans
the year to local and County residents and visitors to our area.
2. Establish new events and grow existing events that appeal to local and County residents as well as
attract visitors.
3. Continually measure the success of the Marketing Plan through website growth, Sales Tax, TOT
revenues and increase of social media followers
Objectives
Objective #1: Establish a top-of-mind advertising campaign and a promotional plan that spans
the year highlighting the City’s businesses and assets of things to do and see while in
Atascadero that appeal to local and County residents, as well as visitors while they are in our
market.
Promotion Plan
Annual and on-going promotion of the City of Atascadero Businesses & Assets. Assets are defined as: Charles
Paddock Zoo, Chalk Mountain Golf Course, Faces of Freedom, City Hall, Downtown, Galaxy Theater, A-town
Skate Park, Pavilion on the Lake, Atascadero Lake Park. Themed promotions would apply to some of the tactics
to promote local businesses and shopping local.
Promotion Tactics
Broadcast TV Combo with KSBY/ KCOY ~ tailored to promote Key Events and to stay top of mind in
the County with City assets and promoting our local businesses.
o KSBY: :30 commercial spots with holiday event focus ran late October – early
December
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o Charter: :30 commercial spots with holiday event focus targeted to the Hallmark
Channel and then sponsorship for Holiday Boutique on the “Countdown to
Christmas”
Outdoor Advertising -
o Outdoor advertising captures people as they are outside the home and on–the-go in public
places. It provides reach and exposure to travelers coming into our market to be top-of-mind
with things to do as well as while they are in our market as a reminder to what we have to offer.
Billboards in feeder markets: King City/ Salinas Corridor and/ or Santa Maria Corridor
& consider Transit billboards inside Hearst Castle Busses and SLO County airport that
markets to tourism as well as local residents.
Billboard in place March 1-March 2017 in Lost Hills. New creative
in place 12.5.16. Other prime billboard locations have not been
available.
Update panels of six Atascadero billboards – keeps our City’s assets top-of-mind while
travelers are in our market and to local/County residents as a reminder of things to do.
Three panels in place. Waiting on the others to renew their creative.
The sixth panel is in contract with Rossi Law firm.
Digital Media
Focus on growing website traffic across VisitAtascadero.com and Atascadero.org reaching consumers
living in San Luis Obispo County as well as looking to plan a trip to San Luis Obispo County. Integrates
with the Atascadero ATBID Marketing Plan that includes digital and social media.
o SEM & RETARGETING Contextual/Search/Site (4 months) ~
Zip Code Targeted: SLO County, Northern Santa Barbara County & South Monterey
County; SEM to be used as asset (Zoo) and event targeted.
Annual Program in place for SEM & Retargeting.
Keywords can include City businesses and assets including the microbrew & specialty
drinks scene plus coastal, culinary and historical to encourage visits to Atascadero so
visitors stay and spend.
Annual Program in place with Keywords – adding to those as we add
events (i.e. classic cars, car shows, etc.)
Reputation Management provides an email database from SEM that can be used for
newsletters and marketing efforts.
Annual tracking with our dashboard is up and tracking our success.
o E-Marketing 100,000 emails (6 email drops)
Targets desired audience and geography depending on the event or promotion. For
instance, if we only want Cal Poly for Brew at the Zoo, we can send out that promotion
to specific zip codes. If we want to promote Buy Local, we can e-blast to defined
recipient that is a local resident, between ages of 25-40 and likes to golf, etc.
Email marketing executed to solicit Tamale Vendors mid-
September for our Tamale Festival.
o Sponsored Content – Specific opportunity to tell our story and showcase our businesses, the
Zoo, City Hall, and the Downtown. Compliments retargeting efforts with content targeting.
Sponsored content on hold.
Social Media
o Work on introducing Twitter, Foursquare & Google+ to City’s Social Media platform to assist in
getting the word out. Twitter, Facebook & Instagram in place
o Continually post with event information on City’s Facebook page.
Ongoing
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o Establish a Social Media Calendar.
Social Media calendar follows Visit Atascadero calendar for events and
posting, which is ongoing. Post for the Charles Paddock Zoo Facebook
pages is also ongoing. In addition, City Facebook posts are done for City
Council meetings, restaurant openings and events vs. just event/ tourism
related topics.
Print
o Magazines – Focus on Assets with magazines that have solid reach and in-market focus like
Access’s Quarterly Visitors Guide and work on sharing advertising expenses with ATBID on
magazines that have multi-market distribution, like Vintages.
Vintages 2x per year - March 2016 & September 2016 – shared September
with ATBID.
Visitors Guide – quarterly in place for 2016 – split with ATBID
o Newspapers – local & daily newspapers for reach and frequency of community events.
Ongoing advertising in Tribune, Atascadero News/ Paso Robles Press and
New Times for events and event sponsorship plus across major media
websites.
Giveaways – Permission to work with radio stations and other media to provide necessary giveaways
to help promotion efforts (i.e., Radio remote includes 4 family packs of 4 tickets to the Zoo) - None
needed for the Holiday Events.
Right Angle Inc.: Uncorked and Quick Bites Grape Encounters Radio Show
o Provides focused content to promote events across SLO County (92.5 The KRUSH Wine Radio),
Santa Maria, Bakersfield and Fresno.
Quick Bites radio show specific to promoting our events have aired for
Tamale Festival in January.
o Provides exposure across 60 US markets
Ongoing generic Atascadero spots and digital ads on their site are
currently airing through the summer highlighting Atascadero across all
markets.
Promotional flyers and banners have been executed for all major events
through Q4.
Certified Brochure Distribution
o Welcome Centers have a strong presence across the State and provide an excellent outlet to
provide content in the form of personal travel advice and increase the length of stay and spend.
Increased footprint to feeder markets that are traveling our direction. Expanded distribution
includes Monterey Bay Welcome Center, San Jose Airport and Santa Barbara Airport added to
existing SLO County area hotels and Pismo Beach, Oxnard and Merced Welcome Centers.
Visit Atascadero brochures in circulation throughout the Summer as
described above (started early June 2016).
Zoo brochures distributed to all the SLO County hotels & Pismo Visitors
Center (out since mid-February and ongoing).
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Objective #2: Special Event Sponsorship Program to assist our growth efforts to attract events
to Atascadero.
Atascadero would be an option for current events, traveling shows, and as a location to expand existing
events. Special Event examples:
Attract from other areas (i.e., Quilt Show)
Expand events held across the County to add our City (i.e., Festival Mosaic)
Attract traveling shows (i.e., Cheerleading competitions, Cactus show)
Implement Special Event Criteria.
Two upcoming events: Corn Toss Tournament was initiated and added with the
proposal from Knights of Columbus and qualified with our Special Event
criteria due to the growth potential and aligning with our City’s Marketing
goals.
Establish consistent Sponsorship criteria where possible, especially with our media partners. (Approved
and in place)
Objective #3: Develop and implement Event portfolio to grow and expand existing events and
establish new events based on market trends and interest.
Following recaps how our events are classified:
Tier1: Large Signature Events (1-2 night stay)
Tier 2: Signature Event (overnight stay)
Tier 3: Single Day Event
Event Plan
Tier 1 Events: Large Signature Events (1-2 Night Hotel Stay) - Identify existing trademark events
that have the potential and interest to expand to a longer weekend stay for visitors and that encourage
local and County residents to participate. Work with ATBID on Event ideas.
o Hot El Camino Cruise Nite & Car Show Weekend – introduce “Dancing in the Streets” to
promote a grand event on Saturday night that people will stay to enjoy. Coordinate with Main
Street Association and Mid State Cruizers Car Club.
NEW 2016: Dancing in the Streets to add onto Cruise Nite.
o SAVOR Adventure Tour & Main Event – New and engaging event in store from the Bristol
Cider Adventure Tour to an interactive booth at the Main Event to highlight local culinary
offerings unique to our city - cider, microbreweries, lavender, local restaurants, etc.
Done in the Spring - Staff worked with ATBID to execute and promote local flair
to the booth with beer, cider, caterers, restaurants bread, vinegar, olive oil,
sausage all from the Local businesses in Atascadero.
o Atascadero Lakeside Wine Festival – promoting the evening wine tasting event combined
with Sunday “Fun-Day” activities at the individual wineries to encourage festival attendees to
visit local wineries the day after the wine festival and extend their stay.
Working with the Chamber & Hotels to expand event in 2017; 2016 was a
“Stroll through the Zoo” where you will have a unique experience with the
Zoo educators and the animals they bring out!
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Tier 2 Events: Signature Events -Expand existing events and introduce new events to offer more
activities that increases interest and participation both locally and across the County.
o Colony Days – working with committee to add “Tent City After Dark” event which will
highlight local brewery scene & add dancing to extend celebration of Colony Days.
Staff executed and assisted Tent City Committee on the Tent City After Dark
addition in 2015. Committee building on its success in 2016.
o Winter Wonderland – New for the City this year, this family event was created and
established by our Main Street Assn., and we are working to continue an event enjoyed by
families both locally and across the County with over 15,000 in attendance.
Executed new event in 2015 for the City and working on improving in 2017.
o Holiday Lighting – grow from a lighting of the Sunken Gardens trees and expand it to a
hospitality night type of event with merchants offering hot cider and sweets to encourage local
residents to start your shopping early.
Work to minimally expand event in 2016 with the help of Cal Poly
students; 2017 working to move date to day after Thanksgiving and
include Christmas trees, reindeer and horse and buggy experience
Tier 3 Events: Single Day Events - consider events that have an established trend in other markets
and make sense to introduce to our market. Idea is to encourage growth to an overnight stay.
o New Events:
“The ShowDown” CornToss Tournament & Fun Day – October 22nd, 2016
Tamale Festival – 3rd weekend in January, January 21st, 2017 – starting to
work on 2017 Tamale vendors.
Brew at the Zoo Event – Spring 2017, April 29th
o Food Truck Event –One day trial event in the fall with a plan to be weekly in the summer “Food
Mania Mondays” or “Food Truck Fridays”
Dancing in the Streets was a success – adding it to Cruising Weekend for
2017.
o Other Ideas - Ongoing:
Taste of Home – Cooking Evening, local eats, features local celebrity chefs.
Trading Day or Flea Market
Art in the Park
Community “Locals Favorite” Events – Typically promoted through PR Tactics with press releases,
mailings, flyer distribution and targeted print, radio and online advertising. Defined as follows:
o Seasonal Events
Tuesday’s BBQ in the Park; Movies in the Gardens; Summer Concert series at the
Atascadero Lake Bandstand mid June through August.
o 2016-17 One-time Events:
Chamber Business Expo/ Showcase Mixer
Madagascar Exhibit Ribbon Cutting
Red Panda Ground Breaking
CowParadeSLO – Welcome Party, September 30, 2016; Continuing to market
the Cow – In November, Taco Day on Traffic Way Cow Bingo for the kids.
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Event Tactics – In place
Work on ongoing Public Relations Plan per event.
Promote event with assistance of sponsorship revenue. Potential revenue not reflected in
the event expenses.
Advertise in Traditional media (print, radio & TV) and digital based on the type of event
(i.e., If Brew at the Zoo – Cal Poly’s Mustang Daily News and Radio promo with 92.5 the
KRUSH Combo) Event expense includes advertising.
Objective #4: Outreach to merchants, Atascadero Chamber of Commerce, Atascadero Main
Street to work together on promotions that focus on shopping local.
Restaurant Promotions
o Themed promotions - Restaurant Month, Greyhound Month, Health Month, etc.
January Restaurant Month – promoted along with ATBID & VisitSLOCounty in
January via print ads and online digital ads via New Times & Tribune’s Ticket
Entertainment section.
March – April – promoting Zoo and Zoo events; June – September – promoting
Downtown and Zoo.
April – June – Menus publication promoting Downtown and things to do in
Atascadero.
Focusing to promote CowParade with Cows Downtown that tie into events
like Taco Day on Traffic Way.
Local Retail ~ Shop Local Focus
o Buy Local Promotions - Frequent Visitor Card, Passport Weekends, etc.
Business Focused Events – Designed to drive traffic to Atascadero
o Event ideas: Food Truck event, Art in the Park, Date Night, Farmers Market (move to a different
location ~ Atascadero Lake Park or Sunken Gardens), Taco Day on Traffic Way, etc.
Traffic Way businesses – working with committee of business owners to
promote their events, i.e. – Taco Day on Traffic Way – November 12th 2-5
pm; and implementation of light pole banners
Atascadero Alliance – working with committee to capture the events in
our area that span through non-profits, business events, etc. Recent
meeting had SPOKES there on grant writing.
Main Street Association – working with them to assist with Sweetheart
Stroll.
Objective #5: Establish measurement metrics for promotions, events and a combination of the
two that gauge the success of our promotions.
Websites - Utilize information from our current website traffic on www.visitatascadero.com,
www.atascadero.org and www.charlespaddockzoo.org as a benchmark to gauge success with our
Marketing Plan to see growth in traffic with page views, unique visitors and bounce rate.
o Established a dashboard and website metrics to gauge performance of marketing
dollars.
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Zoo - Utilize the Zoo’s zip code information to understand where people are visi ting from and use
attendance figures to gauge success with a consistent marketing effort to grow Zoo attendance. (i.e., in
August, 3,400 visitors were in County and 2,000 were out of the area). In progress.
Transient Occupancy Tax (TOT) to gauge increase in hotel stays year over year. This will be off until
Springhill Suites Marriott come upon its one year anniversary in June/ July. In progress.
Sales Tax to gauge increase across different business categories. Specific categories: Restaurants &
Retail Categories contingent upon authorization to release. In progress.
Colony Park Community Center Increase in participation of sign ups to the variety of activities In
progress.
Pavilion on the Lake – growth in weddings and events and website traffic. In progress.
Community feedback with the Chamber’s Business Walk, Main Street Association, Traffic Way
Business Group Meetings. Increase in visitor activity with Chamber insight and travel brochure
activity. In progress.
Net Budget
Actual
Expenditures Revenue Net Actual
Event Budget Details
Charles Paddock Zoo:
One time: 60th Anniversary $ 1,500 $ (2,316.71)-$ $ (2,316.71)
Brew at the Zoo – Spring 2016 10,000 (7,051.27)13,495.00 6,443.73
SAVOR 10,000 (11,312.10)- (11,312.10)
Winter Wonderland 20,000 (28,454.85)17,055.00 (11,399.85)
Tamale Fest (Food Event/Annual) 10,000 (5,932.83)1,000.00 (4,932.83)
Dancing in the Streets (Cruisin Weekend) 10,000 - - -
Taste of Home - Cooking Event 10,000 - - -
Miscellaneous Existing Event/Event Ideas
(Wine Fest,Holiday Lighting,Walk Around Lake,Art &Wine,
Cow Parade, Movies) 10,000 (8,009.13)1,000.00 (7,009.13)
Reactive Event Costs
(equipment needs, unplanned costs, decor)10,000 (11,437.71) - (11,437.71)
Total Event Costs 91,500 (74,514.60) 32,550.00 (41,964.60)
Promotion Budget Details
Broadcast TV (KSBY/ KCOY) 15,000 (5,725.00)- (5,725.00)
Digital Media 10,500 (8,287.56)- (8,287.56)
Outdoor Advertising 26,000 (15,095.23)- (15,095.23)
Print/ Newspapers & Magazines 6,000 (12,960.49)- (12,960.49)
Brochure Distribution/Printing 12,000 (11,212.14) (11,212.14)
Professional Fees/ Contract Services -
Right Angle Inc. (Radio Show/ Graphics) 16,500 (16,500.00)- (16,500.00)
Agency Costs (branding /graphics) 17,500 (31,782.56) (31,782.56)
City Hall Tours – Staff Saturday 5,000 (4,966.69) (4,966.69)
Miscellaneous (local chapter dues, etc.) (350.00) (350.00)
Total Promotions Costs 108,500 (106,879.67) - (106,879.67)
Total Events & Promotions Costs $ 200,000 $ (181,394.27) $32,550.00 $ (148,844.27)
City of Atascadero Marketing Plan 2015-16
Budget Details – Update Budget vs. Actual (as of 6/30/16)
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2016 City of Atascadero Special Event Sponsorship Criteria
The purpose of establishing Special Event Sponsorship Criteria is to be able to attract a variety of events and
travel shows to the City. These events might already be established with another location in the County; would
have an interest to add an event to our City that would be new; or bring media value that reaches a considerable
amount of people in and outside the County. The venue would be offered as part of the value of the sponsorship
program being considered.
Special Event Sponsorship Guidelines
To be able to qualify for sponsorship, the event would need to follow certain criteria for consideration.
Following are the Sponsorship criteria:
New and emerging events may be considered based on these criteria:
o Regional appeal.
o National or Tourism appeal.
o Event has promotional ability:
Secured marketing funds to promote event that provides exposure.
Requires measureable media exposure with City logo. Includes City logo on
event website, mention and/or logo in brochures; logo identification and
mention in print and online banner ads.
Other sponsors
o Potential for growth and sustainability.
If the event qualifies, the City would provide the following as part of the sponsorship:
o Venue of choice (i.e., The Pavilion, Sunken Gardens, Atascadero Lake Bandstand).
o City Press Release to promote the even to the Media for Editorial exposure.
If the special event does not meet the above guidelines, we would provide the regular Rental Rates that apply
to the venue being considered for the inquiring organization.
Any questions or interest in our Special Event Sponsorship Program, please call Terrie Banish (805) 470-3490.
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2016 City of Atascadero Special Event Application Form
Requesting Organization: _______________________________________________
Contact: _________________________ Phone Number: _______________________
Email: ____________________________ Mailing Address: ____________________
City, State, Zip: ________________________________________________________
Name of Event: ________________________________________________________
Event Description: _____________________________________________________
______________________________________________________________________
Event Dates/Times: _____________________________________________________
Event Website: ___________ _____________________________________________
Total Anticipated Attendees: ________ % From Outside SLO County: ___________
Support Requested (desired monetary amount or in-kind marketing support): _______
______________________________________________________________________
Additional Details: _____________________________________________________
______________________________________________________________________
Please feel free to attach additional information for consideration
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2016 City of Atascadero Special Event Application Form
EXHIBIT A
Organization Obligation:
Event at the Venue being considered will receive the following:
o Listing on organization website: YES or NO (Circle one)
o Mention in Social Media: YES or NO (Circle one), If YES, how many posts, and boosts?
o Mention at the Event: YES or NO (Circle one)
o Tickets to the Event: YES or NO (Circle one), If YES, how many tickets & value:
o Booth Space: YES or NO (Circle one), If YES, please include value:
Ad promoting the Venue on will be included in the following (please include value):
o Print Ads Include:
o Commercial Spot on following TV stations:
o Commercial Spot on following Radio stations:
o Online Banner Ad included: YES or NO, (Circle One). If YES, How many impressions & value:
Total value/ cost:
EXHIBIT B
City of Atascadero Obligation:
Venue being considered: (Agreement with detail of usage must be filled out and
accommodate this agreement.
Agrees to give use of the following Venue:
Use of sound system & electricity: Yes or No
Total value/ cost:
Signature Date Signature Date
ORGANIZATION: CITY:
City of Atascadero
Contact: Contact: Terrie Banish
Phone: Phone: 805-470-3490
E-mail: E-mail: tbanish@atascadero.org
Address: 6500 Palma Ave.
Atascadero, CA 93422
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CITY OF ATASCADERO ~ EVENT CALENDAR 2017
January
o 2nd Annual Tamale Festival, January 21st, 12-4 pm at the Sunken Gardens in Downtown
Atascadero! This year, the festival will feature a wide variety of tamale vendors offering
sweet, gourmet and traditional tamales. The first event was extremely popular and so ld
out of tamales within the first two hours of the event, so for this year, we are ready with
plenty of tamales for everyone to purchase! Prepare for a new Tamale Eating contest for
ages under 18 & 18 and over! A Best Tamale Contest amongst the vendors participating in
the event from People’s Choice to Judges Favorite! The event is FREE to attend and will
feature the Mariachi Mexicanismo band, traditional Folklorico dancers, bounce houses,
face painting and fun for all ages! Rain or shine! For information call (805) 470-3360 or
www.VisitAtascadero.com
February
o Father Daughter Dance, Pavilion on the Lake; Feb 3rd 6:30-9:30 pm (Ages 11 and under) &
Feb 4th 7-10 pm (12 and up), Show her how special she really is...Fathers, uncles,
grandfathers, or anyone with a special girl is invited to spend a semiformal evening full of
music, dancing, refreshments, desserts & more! A professional photographer will be on -
site with affordable picture packages. Guests are welcome to purchase tickets for either
night, no matter what your age. Dance is held at the Pavilion on the Lake and tickets may
be purchased at the Colony Park Community Center, 5599 Traffic Way. For more
information, please call 470-3178 or visit www.atascadero.org - NO TICKETS WILL BE
SOLD AT THE DOOR. $30/couple residents, $35/couple non-residents, $5 additional
daughters. For ticket information contact (805) 470-3360 or www.Atascadero.org
o Sweetheart Stroll, February 11th, 1-4 pm, Tickets will be available in front of Historic City
Hall, 6500 Palma Ave.; $20/ ticket includes wine glass, over 15 wineries pouring at the
different merchant locations downtown! We will also be hosting complementary tours at
Historic City Hall! For more information, www.VisitAtascadero.com!
o North County Wedding Faire, Pavilion on the Lake, February 19th, 3:30 – 7:30 pm;
presented by Atascadero News. For the Bride-to-Be this is a must attend event to gain all
the information in one place of that special day! For information
www.VisitAtascadero.com
March
o Slider Day on Traffic Way, March 11th, 1-4 pm. Traffic Way in Downtown Atascadero.
Come for a taste of the Irish with a variety of merchants hosting a fun-filled afternoon for
all ages! Sliders are the food theme for this year! Tickets on sale at The Carlton. Presented
by Traffic Way Collaborators. Rain or Shine! For more information contact
www.AtascaderoArtsDistrict.com
o Dancing with Our Stars! Pavilion on the Lake – March 23, 24 & 25th, 5 – 10 pm!
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o NEW Z-Day California Atascadero, March 18th from 10 am – 4 pm. SoCalZ’s are coming
to Downtown Atascadero for the Annual Car Show! Z-Day California is back again for its
third annual premier Datsun/Nissan Z car show being hosted by Fast Intentions. We are
committed to making the show even bigger and better than before. The show will include
Z cars from all generations from across the state, music, entertainment, racing simulators,
a mobile dyno machine, trophies, models, raffles, food trucks, vendors, a beer island,
media coverage and special guest appearance by Formula Drift Champion Chris Forsberg.
For more information, stay tuned on www.VisitAtascadero.com!
o Art & Wine Tour, March 24th 5:30 – 8:30 pm Downtown Atascadero $15/ ticket includes
wine glass, tastings among downtown merchants, tours of Historic City Hall. Presented by
Main Street Association.
April
o El Dorado Broadcasters 9th Annual Easter Egg Hunt – Atascadero Lake Park – April 9th 10
am – 2 pm!
o Spring Festival @ the Charles Paddock Zoo April 9th through April 23rd, 2017. Zoo hours
10 am - 5 pm! Spring will be spectacular this year because your favorite backyard friends
are back! Come enjoy fur and feathers for a limited time. In addition, check out the new
Madagascar exhibit and the new home that is in progress for the Red Panda’s! The Spring
Festival is included with General Admission to the Zoo. For more information call (805)
461-5080; www.charlespaddockzoo.com
o Charles Paddock Zoo Conservation Celebration Day, April 15th, 10 – 2 pm at the Zoo.
Activities are included with admission.
o Children’s Day in the Park – April 22nd 11 am -3 pm at Atascadero Lake Park. Tons of fun
for all ages! For more information, call (805) 470-3360.
o 3rd Annual Brew at the Zoo at the Charles Paddock Zoo, April 29th from 5:30-8:30 pm,
tickets include a commemorative beer glass, microbrewery and cider tasting & live music
– Presale $30/ticket; $35/ ticket at the door. Must be 21 years and over. Tickets go on
sale April 1st at the Zoo. Visit www.VisitAtascadero.com or call (805) 461-5080.
o Colony Home Tour – April 29th, 1-4 pm, Colony House, corner East Mall & Palma. For
more information contact atascaderocolonymuseum@gmail.com or (805) 466-8341.
Presented by the Atascadero Historical Society.
May
o Art & Wine Tour, presented by Atascadero Chamber of Commerce – May 12th, 5:30 –
8:30 pm Downtown Atascadero $15/ ticket includes wine glass, tastings among
downtown merchants, tours of Historic City Hall. Atascadero Historical Society Docents
will take you on a journey back in time covering the beginning through the restoration
process that followed after the San Simeon Earthquake. For more information,
www.AtascaderoChamber.org or www.AtascaderoColonyMuseum.org, (805) 466-8341.
o 2nd Annual Cider Festival – May 13th 5-8:30 at the Pavilion on the Lake! Tune into
www.VisitAtascadero.com for more information!
o Cookie Adventure at the Charles Paddock Zoo - May 14th from 11 am to 2 pm. Enjoy a
variety of cookies this Mother’s Day at the Zoo!
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o 2nd Annual Lake Fest – May 20th from 10-5 pm at Atascadero Lake Park. Activities for all
ages starting in the morning with a 5k Family Fun Run and Walk, cardboard & duct tape
boat races, canoe races, rubber ducky races and more! All proceeds benefit special
projects for the Lake. Presented by Friends of Atascadero Lake.
o Veterans Memorial Day Ceremony & BBQ, May 29th from 12-3 pm at the Faces of
Freedom Veterans Memorial on Hwy 41 at Atascadero Lake Park.
June
o Saturday in the Park ~ Summer Concert Series Kicks Off with an Evening of Jazz –June
17th at the Atascadero Lake Park Bandstand from 6:30 – 9:30 pm! Concerts are FREE to
the Public! Food is available! Stay tuned for the band line-up. For more information visit
www.VisitAtascadero.com or call (805) 470-3360
Saturday in the Park ~ Summer Concert Series Kicks Off with an Evening of Jazz on June
17th at the Atascadero Lake Park Bandstand from 6:30 – 8:30 pm!
Concerts will be every Saturday through August 12th - only exception is June 24th.
Following are the dates to mark on your calendar: June 17th: Evening of Jazz! July 1st, July
8th, July 15th, July 22nd, July 29th, August 5th, August 12th:
Concerts are FREE to the Public! Food is available for purchase! For more information,
visit www.VisitAtascadero.com/events or call (805) 470-3360
o Tuesday in the Park BBQ– Tuesdays June 20th through August 29th! Every Tuesday from 5-
7 pm enjoy a tri tip and chicken BBQ dinner complete with all the fixins and then sit back
and enjoy the Atascadero Community Band from 7-8 pm. Adults 12 & over $12, Seniors
over 60 $10, Children 11 & under $6 – take out also available! For more information
contact (805) 466-2044 or www.AtascaderoChamber.org.
o Atascadero Wine Festival Weekend! June 23rd – June 25th:
Kiwanis & Mayors’ Winemaker Dinner – Pavilion on the Lake ~ June 23rd at 6 pm
proceeds benefit the Atascadero Boys & Girls Club.
Wine Festival Morning Golf Tournament – June 24th presented by Atascadero
Optimist Club and Chalk Mountain Golf Course
Atascadero Lakeside Wine Festival – June 24th at Atascadero Lake Park from 4-8
pm. Includes wine tasting featuring Central Coast Wineries, Art and culinary
vendors and Charles Paddock Zoo admission. Presented by the Atascadero
Chamber of Commerce.
Sunday Fun Day – June 25th – “Wine” down with your local favorite local wineries.
Enjoy exclusive winery discounts and waived tastings at participating wineries!
For more information: http://www.atascaderochamber.org/wine-festival/
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July
o Saturday in the Park ~ Summer Concert Series at the Atascadero Lake Park Bandstand!
July 1, 8, 15, 22, 29 from 6:30 – 8:30 pm. Concerts are FREE to the Public! Food is
available! Stay tuned for the band line-up. For more information visit
www.VisitAtascadero.com or call (805) 470-3360
o NEW Colony Days 4th of July Bluegrass Freedom Festival at Atascadero Lake Park – stay
tuned…. more to come!
o Tuesday in the Park BBQ – Tuesdays July 11th through August 29th! Every Tuesday from 5-
7 pm enjoy a tri tip and chicken BBQ dinner complete with all the fixin’s and then sit back
and enjoy the Atascadero Community Band from 7-8 pm. Adults 12 & over $12, Seniors
over 60 $10, Children 11 & under $6 – take out also available! For more information
contact (805) 466-2044 or www.AtascaderoChamber.org.
o Ice Cream Zoofari at the Charles Paddock Zoo! July 15th 5:30 pm – 8:30 pm, Come enjoy
lots of Ice Cream along with the animals! $12/ person 12+; $8/ person 3 -11 years old;
Free – 2 years and under, Members $2 discount on each ticket. Visit
www.VisitAtascadero.com or call (805) 461-5080.
o Mid State Fair: July 19th – July 30th Paso Robles – for more info: www.midstatefair.com
August
o Movies in the Gardens at Sunken Gardens: August 5, 12, 26 & Sept 2nd, 8 pm – 11 pm –
Come see your favorite movie with the family under the stars! Movies are Free to the
Public! Food is available! For more information, visit
www.VisitAtascadero.com or call (805) 470-3360
o Saturday in the Park ~ Summer Concert Series at the Atascadero Lake Park Bandstand!
August 5 & 12th from 6:30 – 8:30 pm. Concerts are FREE to the Public! Food is available!
Stay tuned for the band line-up. For more information visit www.VisitAtascadero.com or
call (805) 470-3360
o Tuesday in the Park BBQ– Tuesdays in August from 5-7 pm (ends August 29th). Enjoy a tri
tip and chicken BBQ dinner complete with all the fixins and then sit back and enjoy the
Atascadero Community Band from 7-8 pm. Adults 12 & over $12, Seniors over 60 $10,
Children 11 & under $6 – take out also available! For more information contact (805) 466-
2044 or www.AtascaderoChamber.org.
o Enjoy a Cruisin’ Weekend in Atascadero: August 18th – August 19th
Hot El Camino Cruise Night Kicks off the weekend on Friday, August 18th starting
at 6:30 – 8:30 pm throughout Atascadero down El Camino Real. For pre-
registration visit www.VisitAtascadero.com or call (805) 470-3360 for more
information.
28th Annual Atascadero Lake Car Show – Saturday, August 19th 10:00 a.m. – 3:00
p.m. - Mid-State Cruizers presents a fabulous Car Show! For information on
participating contact: Duane Powell @ (805) 466 – 3853 or Larry Wilson @ (805)
466 - 2265 or www.midstatecruizers.org (participation is first come, first served)
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2nd Annual Dancing in the Streets, Saturday, August 19th 5-9 pm Downtown
Atascadero. Enjoy an evening with performances and bands scattered throughout
our downtown area and a variety of antique cars on display. Be prepared to dance
in the streets and enjoy the variety of restaurants we have to offer! For info: (805)
470-3360, www.VisitAtascadero.com
o Art & Wine Tour – August 25th 5:30 – 8:30 pm Downtown Atascadero $15/ ticket includes
wine glass, tastings among downtown merchants, tours of Historic City Hall. For more
information contact (805) 466-2044 or www.AtascaderoChamber.org.
September
o Movies in the Gardens at Sunken Gardens: Sept 2nd, 8 pm – 11 pm – Come see your
favorite movie with the family under the stars! Movies are Free to the Public! Food is
available! For more information visit www.VisitAtascadero.com or call (805) 470-3360
o 2nd Annual Showdown Cornhole Tournament – Saturday, September 30th, 9 am – 5 pm
Sunken Gardens, Atascadero, for more information visit www.VisitAtascadero.com
October
o Colony Days – October 21st downtown Atascadero ~ Join us for a day and evening of
activities!
Colony Days Parade & Festivities – begins at 10 am through 3 pm, event is Free to
the public, special parade down El Camino Real followed by a variety of activities
throughout Tent City and Sunken Gardens, tours of City Hall, the Colony House
and more! Experience life the way it used to be during the early days of the Colony
of Atascadero!
Tent City After Dark – a special evening in Tent City with special music, dancing &
beer tasting under the stars. Tickets available for purchase. All proceeds benefit
Tent City.
o Zoo Boo at the Charles Paddock Zoo, October 28th from 5-8:30 pm, Regular Admission
$10 per person; Members $9 per person; Ages 2 and Under Free. Visit
www.VisitAtascadero.com or call (805) 461-5080.
November
o Holiday Boutique at the Pavilion on the Lake, November 4th, 10-3 pm. Over 50 vendors
await you for this one-day craft show where all items are handmade! Get a head start on
your holiday shopping or buy something special just for you! www.VisitAtascadero.com or
call (805) 470-3178.
o Veteran’s Day at the Faces of Freedom Veterans Memorial, Atascadero Lake Park
November 11th 11 am! Visit www.facesoffreedom.com. Plus, Armed Forces Day at the
Charles Paddock Zoo, 10-4 pm - All Active Duty Armed Forces men, women and their
immediate families (spouses and children) receive free admission to the Zoo. Just bring
your Military ID! Visit www.VisitAtascadero.com or call (805) 461-5080.
o 3rd Annual Taco Day on Traffic Way – November 18th 2-5 pm, Downtown Atascadero
along Traffic Way – shop and eat your way down Traffic Way and see the cool businesses
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along the way! Family Friendly! Tickets available at The Carlton, $10 for 5 Tacos. For
more information contact www.AtascaderoArtsDistrict.com
December
o Annual Holiday Tree Lighting & Art & Wine! - December 1st, beginning at 5:30 pm in the
Sunken Gardens in downtown Atascadero. We will kick off the Art & Wine event along
with the Atascadero Chamber of Commerce. To participate in this portion of the event,
the charge is $15/ ticket and includes a wine glass, wine tastings among participatin g
downtown merchants! This event will then be followed by the lighting of our Sunken
Gardens. Children can enjoy a visit with Santa following the lighting as well as enjoy a
complementary tour of Historic City Hall and hot chocolate. This portion of the event is
free and everyone is invited to bring their family and friends to enjoy an evening of
Holiday fun! www.VisitAtascadero.com or call (805) 470-3360. To participate in the Art &
Wine, information is available at (805) 466-2044 or www.AtascaderoChamber.org.
o Holiday Musical Walk Around the Lake – December 2nd, 5:30 – 9:30 pm at Atascadero
Lake Park. Enjoy a special evening walk around the lake with musical groups, carolers,
Santa, community singing, holiday decorations and more! Presented by the Atascadero
Lake Neighborhood Association. Visit www.atascaderolake.net for more information.
o Winter Wonderland ~ one of Central Coasts Largest Holiday Event! December 8th, from
5-9 pm, Atascadero’s Sunken Gardens & Downtown. A winter paradise indeed for all
ages! Massive snow slide, snow play areas, rock climbing wall, bounce houses, Joe’s Little
Train, Santa and Mrs. Claus and over 50 food and craft vendors await you! Have fun and
get some shopping in all in one evening! www.VisitAtascadero.com or call (805) 470-
3360.
o Holiday Magic at the Charles Paddock Zoo - December 16th from 11-2 pm. Experience the
magic of the holiday season as the zookeepers step in as Santa’s Elves to prepare gifts for
the animals. Santa will be there too! Something for everyone! www.VisitAtascadero.com
or call (805) 461-5080.
o Annual Fireman’s Ball – December 31st starting at 7 pm, The Carlton. Dress is tuxedos and
black tie, however semi-formal attire is welcomed! We will be serving heavy hours d’
oeuvres, picture opportunities on the Red Carpet, DJ music, drinks and dancing until
2017! Presented by the Atascadero Firefighters Association. For more information contact
(805) 470-3300 or www.Atascadero.org
January 2018
3rd Annual Tamale Festival - Saturday, January 20, 2018 from 10-4 pm, Downtown
Atascadero and Sunken Gardens! Longer hours and much MORE Tamales than last year! This
event will feature homemade tamales from a variety of tamale vendors, “Best Tamale”
contest, mariachi bands, dancers and a variety of entertainment including with bounce
houses, face painting, balloon animals and plenty of activities for the kids. Rain or shine! For
information call (805) 470-3360 or www.VisitAtascadero.com
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