HomeMy WebLinkAboutCC_2018_01_23_AgendaPacket
CITY OF ATASCADERO
CITY COUNCIL
AGENDA
Tuesday, January 23, 2018
City Hall Council Chambers, 4th floor
6500 Palma Avenue, Atascadero, California
(Entrance on Lewis Ave.)
CITY COUNCIL CLOSED SESSION: 5:00 P.M.
1. CLOSED SESSION -- PUBLIC COMMENT
2. COUNCIL LEAVES CHAMBERS TO BEGIN CLOSED SESSION
3. CLOSED SESSION -- CALL TO ORDER
a. Public Employee Performance Evaluation (Govt. Code 54957)
Title: City Manager
4. CLOSED SESSION – ADJOURNMENT
5. COUNCIL RETURNS TO CHAMBERS
6. CLOSED SESSION – REPORT
REGULAR SESSION – CALL TO ORDER: 6:00 P.M.
City Council Closed Session: 5:00 P.M.
City Council Regular Session: 6:00 P.M.
Public Financing Authority: Immediately following
conclusion of the City
Council Regular Session
Page 1 of 242
PLEDGE OF ALLEGIANCE: Council Member Bourbeau
ROLL CALL: Mayor O’Malley
Mayor Pro Tem Fonzi
Council Member Bourbeau
Council Member Moreno
Council Member Sturtevant
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.
PRESENTATIONS:
1. Employee Recognition
A. CONSENT CALENDAR: (All items on the consent calendar are considered to be
routine and non-controversial by City staff and will be approved by one motion if no
member of the Council or public wishes to comment or ask questions. If comment
or discussion is desired by anyone, the item will be removed from the consent
calendar and will be considered in the listed sequence with an opportunity for any
member of the public to address the Council concerning the item before action is
taken.)
1. City Council Draft Action Minutes – January 9, 2018
Recommendation: Council approve the City Council Draft Action Minutes of
the January 9, 2018, City Council meeting. [City Clerk]
2. December 2017 Accounts Payable and Payroll
Fiscal Impact: $2,539,574.04
Recommendation: Council approve certified City accounts payable, payroll
and payroll vendor checks for December 2017. [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.)
Page 2 of 242
B. PUBLIC HEARINGS:
1. La Plaza Development Road Closure and Tentative Map
Fiscal Impact: The proposed actions will help facilitate the development and
success of the downtown core and the La Plaza Mixed-Use Project will result
in a positive economic impact for all business sectors within the downtown.
The removal of the right-of-way from City maintenance will slightly reduce the
inventory of road right-of-way which in turn will reduce long term maintenance
costs.
Recommendation: Council adopt Draft Resolution approving a tentative
subdivision map and establishing a road closure of Atascadero Mall and the
road abandonment of portions of Atascadero Mall and El Camino Real to
allow the development of a public plaza and facilitate the development of the
La Plaza Mixed-Use Project. [Community Development]
C. MANAGEMENT REPORTS:
1. Approval of Draft Conceptual Plans and Procurement for Playground
Replacements and Upgrades at Atascadero Lake Park
Fiscal Impact: Approval of this item will result in expenditures of approximately
$280,000 in Housing Related Parks (HRP) grant monies.
Recommendations: Council:
1. Approve draft conceptual plans for replacement of youth playground
structure, swing sets, and other upgrades including poured -in-place
rubberized surfacing at Atascadero Lake Park.
2. Authorize the City Manager to execute a contract for $280,013.05 with
Great Western Recreation to furnish and construct playground
replacements and upgrades at Atascadero Lake Park.
3. Authorize the Director of Public Works to file a Notice of Completion with
the County Recorder upon satisfactory completion of the project.
[Public Works]
2. Fiscal Year 2016-2017 Audit
Fiscal Impact: None.
Recommendation: Council review and accept the financial audit for the period
ended June 30, 2017.[Administrative Services]
3. City of Atascadero Marketing Update 2017-2018
Fiscal Impact: None.
Recommendations: Council receive and file Marketing Update 2017 -2018.
[City Manager]
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.)
Page 3 of 242
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)
6. Ad Hoc Animal Shelter Committee
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. Atascadero Basin Ground Water Sustainability Agency (GSA )
6. Ad Hoc Animal Shelter Committee
Council Member Bourbeau
1. City of Atascadero Design Review Committee
2. Homeless Services Oversight Council
3. City of Atascadero Finance Committee
4. SLO County Water Resources Advisory Committee (WRAC)
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
E. INDIVIDUAL DETERMINATION AND / OR ACTION:
1. City Council
2. City Clerk
3. City Treasurer
4. City Attorney
5. City Manager
F. ADJOURN TO MEETING OF 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.
Page 4 of 242
I, Amanda Muther, Deputy City Clerk of the City of Atascadero, declare under penalty of perjury that the foregoing agenda for the
January 23, 2018 Regular Session of the Atascadero City Council was posted on January 16, 2018, at the Atascadero City Hall, 6500
Palma Avenue, Atascadero, CA 93422 and was available for public review at that location.
Signed this 16th day of January 2018, at Atascadero, California.
Amanda Muther, Deputy City Clerk
City of Atascadero
Page 5 of 242
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 Disabilities 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 meeting 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 presentation for the record. Please check in with the City C lerk 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 ident ify the subject, 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 s tep 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.
Page 6 of 242
ITEM NUMBER: A-1
DATE: 01/23/18
Atascadero City Council
January 9, 2018
Page 1 of 4
CITY OF ATASCADERO
CITY COUNCIL
DRAFT MINUTES
Tuesday, January 9, 2018
City Hall Council Chambers, 4th floor
6500 Palma Avenue, Atascadero, California
(Entrance on Lewis Ave.)
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, Sturtevant, Mayor Pro Tem
Fonzi and Mayor O’Malley.
Absent: None.
Staff Present: City Manager Rachelle Rickard, Administrative Services Director Jeri
Rangel, Public Works Director Nick DeBar, Community Development
Director Phil Dunsmore, Fire Chief Casey Bryson, City Attorney Brian
Pierik, Deputy City Manager/City Clerk Lara Christensen.
City Council Regular Session: 6:00 P.M.
Successor Agency to the Community Immediately following
Redevelopment Agency of Atascadero the conclusion of the City
Regular Session: Council Regular Session
Page 7 of 242
ITEM NUMBER: A-1
DATE: 01/23/18
Atascadero City Council
January 9, 2018
Page 2 of 4
APPROVAL OF AGENDA:
MOTION: By Council Member Sturtevant 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 5:0 by a roll-call vote.
PRESENTATIONS: None.
Mayor O’Malley noted that the presentation originally scheduled for Linda Hendy would be
given at the Annual Chamber Dinner later in the month. He welcomed the new Chamber
CEO and President Derek Kirk.
A. CONSENT CALENDAR:
1. City Council Draft Action Minutes – December 12, 2017
Recommendation: Council approve the City Council Draft Action Minutes of
the December 12, 2017, City Council meeting. [City Clerk]
2. November 2017 Accounts Payable and Payroll
Fiscal Impact: $2,401,341.41
Recommendation: Council approve certified City accounts payable, payroll
and payroll vendor checks for November 2017. [Administrative Services]
MOTION: By Mayor Pro Tem Fonzi and seconded by Council Member
Sturtevant to approve the Consent Calendar.
Motion passed 5:0 by a roll-call vote.
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: Vicki Burton (Exhibit A), Randy
Rutkowski (Exhibit B), and Susan Funk.
Mayor O’Malley closed the COMMUNITY FORUM period.
B. PUBLIC HEARINGS: None.
Page 8 of 242
ITEM NUMBER: A-1
DATE: 01/23/18
Atascadero City Council
January 9, 2018
Page 3 of 4
C. MANAGEMENT REPORTS:
1. Fiscal Year 2017 Annual Road Report
Fiscal Impact: Distribution of the 2017 Community Road Report is estimated
to cost approximately $3,500 in budgeted General Funds.
Recommendations: Council:
1. Approve the Fiscal Year 2017 Annual Road Report.
2. Approve the 2017 Community Road Report. [Public Works]
Public Works Director DeBar gave the presentation and answered questions from the
Council.
PUBLIC COMMENT:
The following citizens spoke on this item: Citizens Sales Tax Oversight Committee
Members Carol Simonin and Scott Burgess.
Mayor O’Malley closed the Public Comment period.
MOTION: By Mayor Pro Tem Fonzi and seconded by Council Member
Sturtevant to:
1. Approve the Fiscal Year 2017 Annual Road Report.
2. Approve the 2017 Community Road Report.
Motion passed 5:0 by a roll-call vote.
2. Implement Policy to Amend the Calculation of the Annual Escalation Factor
of the Community Facilities District 2005-1
Fiscal Impact: Staff does not expect that this policy change will have a fiscal
impact.
Recommendation: Council adopt Draft Resolution implementing Policy to
amend the calculation of the annual escalation factor for the levy of the Special
Tax in the City of Atascadero Community Facilities District No. 2005-1.
[Administrative Services]
Administrative Services Director Rangel gave the presentation and answered questions
from the Council.
PUBLIC COMMENT:
The following citizens spoke on this item: Vicki Fogelman.
Mayor O’Malley closed the Public Comment period.
MOTION: By Council Member Moreno and seconded by Council Member
Bourbeau to adopt Resolution 2018-001 implementing Policy to
amend the calculation of the annual escalation factor for the levy of
the Special Tax in the City of Atascadero Community Facilities District
No. 2005-1 with the following revision to Section 2:
Page 9 of 242
ITEM NUMBER: A-1
DATE: 01/23/18
Atascadero City Council
January 9, 2018
Page 4 of 4
Bullet point c is revised to read – Take the lesser of the results
from steps a and b above and apply that rate.
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. County Mayors Round Table
2. SLO Council of Governments (SLOCOG)
Mayor Pro Tem Fonzi
1. Atascadero Basin Ground Water Sustainability Agency (GSA )
E. INDIVIDUAL DETERMINATION AND / OR ACTION: None.
F. ADJOURN
Mayor O’Malley adjourned the meeting to a Regular Meeting of the Successor Agency at
7:23 p.m.
MINUTES PREPARED BY:
______________________________________
Lara K. Christensen
Deputy City Manager / City Clerk
The following exhibit is available for review in the City Clerk’s office:
Exhibit A – Photos showing the pot-belly pig rescue on Atascadero Avenue provided by Vick i Burton.
Exhibit B – Letter to Council regarding the pot-belly pig rescue on Atascadero Avenue provided by
Randy Rutkowski.
APPROVED:
Page 10 of 242
ITEM NUMBER: A-2
DATE: 01/23/18
Page 11 of 242
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2017
2779 12/01/2017 STATE DISBURSEMENT UNIT 335.08Payroll Vendor Payment
2780 12/01/2017 HEALTHEQUITY, INC.7,845.00Payroll Vendor Payment
2781 12/01/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 22,513.78Payroll Vendor Payment
2782 12/01/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 36,043.99Payroll Vendor Payment
2783 12/01/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 688.47Payroll Vendor Payment
2784 12/01/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,829.33Payroll Vendor Payment
2785 12/01/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,460.41Payroll Vendor Payment
2786 12/01/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,913.84Payroll Vendor Payment
2787 12/01/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 4,405.06Payroll Vendor Payment
2788 12/01/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 7,347.81Payroll Vendor Payment
155008 12/01/2017 ALLSTATE WORKPLACE DIVISION 2,133.31Payroll Vendor Payment
155009 12/01/2017 ANTHEM BLUE CROSS HEALTH 154,270.29Payroll Vendor Payment
155010 12/01/2017 LINCOLN NATIONAL LIFE INS CO 1,511.53Payroll Vendor Payment
155011 12/01/2017 MEDICAL EYE SERVICES 1,710.58Payroll Vendor Payment
155012 12/01/2017 PREFERRED BENEFITS INSURANCE 9,378.30Payroll Vendor Payment
2789 12/05/2017 RABOBANK, N.A.51,401.94Payroll Vendor Payment
2790 12/05/2017 EMPLOYMENT DEV DEPARTMENT 13,216.29Payroll Vendor Payment
2791 12/05/2017 EMPLOYMENT DEV. DEPARTMENT 1,890.92Payroll Vendor Payment
155019 12/05/2017 U.S. BANK 30,814.58Accounts Payable Check
155020 12/07/2017 U.S. POSTMASTER 2,000.00Accounts Payable Check
155021 12/08/2017 A J'S APPLIANCE SERVICE 85.00Accounts Payable Check
155022 12/08/2017 ALTHOUSE & MEADE, INC.1,237.50Accounts Payable Check
155023 12/08/2017 AMERICAN MARBORG 107.20Accounts Payable Check
155024 12/08/2017 AMERICAN WEST TIRE & AUTO INC 737.26Accounts Payable Check
155025 12/08/2017 ANTECH DIAGNOSTICS 400.80Accounts Payable Check
155026 12/08/2017 ASSOCIATED TRAFFIC SAFETY 3,230.00Accounts Payable Check
155027 12/08/2017 AT&T 264.65Accounts Payable Check
155028 12/08/2017 AT&T 33.10Accounts Payable Check
155029 12/08/2017 ATASCADERO HAY & FEED 1,895.34Accounts Payable Check
155031 12/08/2017 ATASCADERO MUTUAL WATER CO.12,638.25Accounts Payable Check
155032 12/08/2017 ATASCADERO PICKLEBALL CLUB 61.50Accounts Payable Check
155033 12/08/2017 ALAN BAKER 64.11Accounts Payable Check
155034 12/08/2017 BANK OF NEW YORK MELLON 1,975.00Accounts Payable Check
155035 12/08/2017 BASSETT'S CRICKET RANCH,INC.693.99Accounts Payable Check
155036 12/08/2017 KEITH R. BERGHER 551.25Accounts Payable Check
155037 12/08/2017 BERRY MAN, INC.1,073.05Accounts Payable Check
155038 12/08/2017 BIG RED MARKETING, INC.3,000.00Accounts Payable Check
155039 12/08/2017 DENA BORDERS 77.00Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/23/18
ATTACHMENT: 1
Page 12 of 242
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2017
155040 12/08/2017 BORJON AUTO CENTER 208.33Accounts Payable Check
155041 12/08/2017 BOUND TREE MEDICAL, LLC 506.44Accounts Payable Check
155042 12/08/2017 BREZDEN PEST CONTROL, INC.93.00Accounts Payable Check
155043 12/08/2017 SHIRLEY R. BRUTON 419.70Accounts Payable Check
155044 12/08/2017 CASEY BRYSON 76.00Accounts Payable Check
155045 12/08/2017 BUTLER BUSINESS MACHINES 122.84Accounts Payable Check
155046 12/08/2017 C3 CONSTRUCTION & DEVELOPMENT 6,139.91Accounts Payable Check
155047 12/08/2017 CA CODE CHECK, INC.4,265.21Accounts Payable Check
155048 12/08/2017 CALPORTLAND CONSTRUCTION 751,236.09Accounts Payable Check
155049 12/08/2017 TAMI CARLISLE 77.00Accounts Payable Check
155050 12/08/2017 CHARTER COMMUNICATIONS 8,830.40Accounts Payable Check
155051 12/08/2017 CHEVRON & TEXACO BUS. CARD 219.25Accounts Payable Check
155052 12/08/2017 KATHLEEN J. CINOWALT 91.70Accounts Payable Check
155053 12/08/2017 CJN EVENT PLANNING 300.00Accounts Payable Check
155054 12/08/2017 CO OF SAN LUIS OBISPO SART PRG 1,040.00Accounts Payable Check
155055 12/08/2017 COASTAL PARK & RECREATION 3,520.00Accounts Payable Check
155056 12/08/2017 MIGUEL A. CORDERO 115.00Accounts Payable Check
155057 12/08/2017 CORELOGIC SOLUTIONS, LLC.125.00Accounts Payable Check
155058 12/08/2017 COUNTY OF SAN LUIS OBISPO 322.00Accounts Payable Check
155059 12/08/2017 CREDIT DATA SOLUTIONS, LLC 20.00Accounts Payable Check
155060 12/08/2017 CRYSTAL SPRINGS WATER 145.75Accounts Payable Check
155061 12/08/2017 CULLIGAN/CENTRAL COAST WTR TRT 70.00Accounts Payable Check
155062 12/08/2017 SHARON J. DAVIS 115.50Accounts Payable Check
155063 12/08/2017 DCS TESTING & EQUIPMENT, INC.2,317.25Accounts Payable Check
155064 12/08/2017 NICHOLAS DEBAR 300.00Accounts Payable Check
155065 12/08/2017 PHILIP DUNSMORE 300.00Accounts Payable Check
155066 12/08/2017 ED'S FLYMEAT LLC 44.95Accounts Payable Check
155067 12/08/2017 EL CAMINO BUILDING SUPPLY 142.02Accounts Payable Check
155068 12/08/2017 ELECTRICRAFT, INC.290.04Accounts Payable Check
155069 12/08/2017 ESCUELA DEL RIO 561.00Accounts Payable Check
155070 12/08/2017 FERGUSON ENTERPRISES, INC.1,042.05Accounts Payable Check
155071 12/08/2017 FERRELL'S AUTO REPAIR 135.10Accounts Payable Check
155072 12/08/2017 FGL ENVIRONMENTAL 288.00Accounts Payable Check
155073 12/08/2017 FILIPPONI CONCRETE PUMPING 297.00Accounts Payable Check
155074 12/08/2017 FOOD FOR LESS 118.24Accounts Payable Check
155075 12/08/2017 GARRY BRILL PRODUCTIONS 150.00Accounts Payable Check
155076 12/08/2017 GAS COMPANY 454.64Accounts Payable Check
155077 12/08/2017 GEM AUTO PARTS 522.23Accounts Payable Check
155078 12/08/2017 MICHAEL GOMEZ 82.00Accounts Payable Check
155079 12/08/2017 GRANITE CONSTRUCTION, INC.13,814.75Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/23/18
ATTACHMENT: 1
Page 13 of 242
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2017
155080 12/08/2017 BRADLEY A. HACKLEMAN 633.00Accounts Payable Check
155081 12/08/2017 HANLEY AND FLEISHMAN, LLP 3,367.00Accounts Payable Check
155082 12/08/2017 HANSEN BRO'S CUSTOM FARMING 16,389.13Accounts Payable Check
155083 12/08/2017 HART IMPRESSIONS PRINTING 841.87Accounts Payable Check
155084 12/08/2017 RYAN HOFSTETTER 198.91Accounts Payable Check
155085 12/08/2017 HOME DEPOT CREDIT SERVICES 1,568.16Accounts Payable Check
155086 12/08/2017 HOP'S BOUNCE HOUSE 100.00Accounts Payable Check
155087 12/08/2017 IMPACT ABSORBENTS, INC.90.69Accounts Payable Check
155088 12/08/2017 INHOUSE SECURITY SERVICE, LLC 552.00Accounts Payable Check
155089 12/08/2017 JK'S UNLIMITED 1,032.51Accounts Payable Check
155090 12/08/2017 KENNETH'S HEATING AND AIR, LLC 196.44Accounts Payable Check
155091 12/08/2017 KAYLA KERRIGAN 82.00Accounts Payable Check
155092 12/08/2017 LEE WILSON ELECTRIC CO. INC 1,583.39Accounts Payable Check
155093 12/08/2017 LIFE ASSIST, INC.1,667.04Accounts Payable Check
155094 12/08/2017 CRAIG C. LOWRIE 46.00Accounts Payable Check
155095 12/08/2017 MADRONE LANDSCAPES, INC.845.00Accounts Payable Check
155096 12/08/2017 BECKY MAXWELL 41.84Accounts Payable Check
155097 12/08/2017 SAMUEL HENRY MCMILLAN, JR.92.00Accounts Payable Check
155098 12/08/2017 MEDPOST URGENT CARE-PASO ROBLE 948.00Accounts Payable Check
155099 12/08/2017 MICHAEL K. NUNLEY & ASSC, INC.3,037.50Accounts Payable Check
155100 12/08/2017 MINER'S ACE HARDWARE 931.72Accounts Payable Check
155101 12/08/2017 MISSION UNIFORM SERVICE 373.72Accounts Payable Check
155102 12/08/2017 REON C MONSON 108.00Accounts Payable Check
155103 12/08/2017 MUNICIPAL MAINT EQUIPMENT, INC 1,015.02Accounts Payable Check
155104 12/08/2017 MV TRANSPORTATION, INC.10,576.17Accounts Payable Check
155105 12/08/2017 MWI ANIMAL HEALTH 72.41Accounts Payable Check
155106 12/08/2017 NATIONAL RECREATION & PARK ASC 170.00Accounts Payable Check
155107 12/08/2017 NEOPOST USA, INC.692.55Accounts Payable Check
155108 12/08/2017 NORTH COAST ENGINEERING INC.3,027.00Accounts Payable Check
155109 12/08/2017 HILLARY ODELL 82.00Accounts Payable Check
155110 12/08/2017 OFFICE DEPOT INC.702.06Accounts Payable Check
155111 12/08/2017 TARA ORLICK 39.06Accounts Payable Check
155114 12/08/2017 PACIFIC GAS AND ELECTRIC 42,241.83Accounts Payable Check
155115 12/08/2017 PASO ROBLES CHEVROLET 258.45Accounts Payable Check
155116 12/08/2017 PRAXAIR DISTRIBUTION, INC.48.50Accounts Payable Check
155117 12/08/2017 PROCARE JANITORIAL SUPPLY,INC.1,190.64Accounts Payable Check
155118 12/08/2017 QUINN RENTAL SERVICES 191.23Accounts Payable Check
155119 12/08/2017 JERI RANGEL 300.00Accounts Payable Check
155120 12/08/2017 RACHELLE RICKARD 500.00Accounts Payable Check
155121 12/08/2017 MICHELLE R. ROGERS 168.00Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/23/18
ATTACHMENT: 1
Page 14 of 242
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2017
155122 12/08/2017 SAFETY DRIVERS ED., LLC.27.30Accounts Payable Check
155123 12/08/2017 SERVICE SYSTEMS ASSC, INC.4,000.00Accounts Payable Check
155124 12/08/2017 SIGNS OF SUCCESS, INC.1,050.97Accounts Payable Check
155125 12/08/2017 DAVID L. SMAW 115.00Accounts Payable Check
155126 12/08/2017 SOUTH COAST EMERGENCY VEH SVC 380.49Accounts Payable Check
155127 12/08/2017 SPEAKWRITE, LLC.623.27Accounts Payable Check
155128 12/08/2017 SPECIES 360 1,356.82Accounts Payable Check
155129 12/08/2017 STANLEY CONVERGENT SECURITY 549.00Accounts Payable Check
155130 12/08/2017 STAPLES CREDIT PLAN 307.43Accounts Payable Check
155131 12/08/2017 STATE BOARD OF EQUALIZATION 314.00Accounts Payable Check
155132 12/08/2017 SUN BADGE COMPANY 152.92Accounts Payable Check
155133 12/08/2017 SUNLIGHT JANITORIAL, INC.2,811.00Accounts Payable Check
155134 12/08/2017 ULTREX BUSINESS PRODUCTS 147.29Accounts Payable Check
155135 12/08/2017 UNITED STAFFING ASSC., INC.2,012.91Accounts Payable Check
155136 12/08/2017 CANDI VAN HORN 1,796.52Accounts Payable Check
155137 12/08/2017 VERIZON WIRELESS 1,791.15Accounts Payable Check
155138 12/08/2017 WCJ PROPERTY SERVICES 1,066.50Accounts Payable Check
155139 12/08/2017 BRANDON J. WELLS 46.00Accounts Payable Check
155140 12/08/2017 WEX BANK - 76 UNIVERSL 9,083.67Accounts Payable Check
155141 12/08/2017 WEX BANK - WEX FLEET UNIVERSAL 6,363.84Accounts Payable Check
155142 12/08/2017 WILKINS ACTION GRAPHICS 1,227.59Accounts Payable Check
155143 12/08/2017 WULFING'S BACKGROUND & POLYGR 1,000.00Accounts Payable Check
155144 12/08/2017 KAREN B. WYKE 359.70Accounts Payable Check
155145 12/08/2017 DEBRA R. BREWER 35.00Accounts Payable Check
155146 12/11/2017 UNIVERSAL PREMIUM FLEETCARD 264.91Accounts Payable Check
155147 12/14/2017 ATASCADERO MID MGRS ORG UNION 40.00Payroll Vendor Payment
155148 12/14/2017 ATASCADERO POLICE OFFICERS 1,305.00Payroll Vendor Payment
155149 12/14/2017 ATASCADERO PROF. FIREFIGHTERS 1,050.85Payroll Vendor Payment
155150 12/14/2017 MASS MUTUAL WORKPLACE SOLUTION 7,500.50Payroll Vendor Payment
155151 12/14/2017 NATIONWIDE RETIREMENT SOLUTION 609.30Payroll Vendor Payment
155152 12/14/2017 NAVIA BENEFIT SOLUTIONS 1,119.22Payroll Vendor Payment
155153 12/14/2017 SEIU LOCAL 620 932.34Payroll Vendor Payment
155154 12/14/2017 VANTAGEPOINT TRNSFR AGT 106099 337.31Payroll Vendor Payment
155155 12/14/2017 VANTAGEPOINT TRNSFR AGT 304633 4,595.81Payroll Vendor Payment
2792 12/15/2017 STATE DISBURSEMENT UNIT 335.08Payroll Vendor Payment
2793 12/15/2017 HEALTHEQUITY, INC.5,785.00Payroll Vendor Payment
2794 12/15/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 22,538.65Payroll Vendor Payment
2795 12/15/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 36,264.72Payroll Vendor Payment
2796 12/15/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 676.41Payroll Vendor Payment
ITEM NUMBER: A-2
DATE: 01/23/18
ATTACHMENT: 1
Page 15 of 242
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2017
2797 12/15/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,884.46Payroll Vendor Payment
2798 12/15/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,460.41Payroll Vendor Payment
2799 12/15/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,025.67Payroll Vendor Payment
2800 12/15/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 4,405.06Payroll Vendor Payment
2801 12/15/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 7,425.12Payroll Vendor Payment
2802 12/19/2017 RABOBANK, N.A.63,192.55Payroll Vendor Payment
2803 12/19/2017 EMPLOYMENT DEV DEPARTMENT 17,671.77Payroll Vendor Payment
2804 12/19/2017 EMPLOYMENT DEV. DEPARTMENT 1,877.18Payroll Vendor Payment
155156 12/22/2017 AGM CALIFORNIA, INC.350.00Accounts Payable Check
155157 12/22/2017 AGP VIDEO, INC.2,707.50Accounts Payable Check
155158 12/22/2017 AIR-RITE REFRIGERATION 75.00Accounts Payable Check
155159 12/22/2017 ALL SIGNS AND GRAPHICS, LLC 352.34Accounts Payable Check
155160 12/22/2017 ALLIANCE READY MIX, INC.554.91Accounts Payable Check
155161 12/22/2017 AMERICAN WEST TIRE & AUTO INC 3,543.41Accounts Payable Check
155162 12/22/2017 ASSOCIATED TRAFFIC SAFETY 141.26Accounts Payable Check
155164 12/22/2017 AT&T 1,130.70Accounts Payable Check
155165 12/22/2017 AT&T 933.34Accounts Payable Check
155166 12/22/2017 ATASCADERO NEWS 675.00Accounts Payable Check
155167 12/22/2017 BANK OF NEW YORK MELLON 2,470.00Accounts Payable Check
155168 12/22/2017 BORJON AUTO CENTER 2,928.52Accounts Payable Check
155169 12/22/2017 BRISTOLS CIDER HOUSE 949.56Accounts Payable Check
155170 12/22/2017 KEVIN L. BRITT 115.00Accounts Payable Check
155171 12/22/2017 BUTLER BUSINESS MACHINES 352.17Accounts Payable Check
155172 12/22/2017 CA CODE CHECK, INC.1,322.50Accounts Payable Check
155173 12/22/2017 CALLBACK STAFFING SOLUTION,LLC 66.47Accounts Payable Check
155174 12/22/2017 CALPORTLAND CONSTRUCTION 8,655.38Accounts Payable Check
155175 12/22/2017 CASEY PRINTING, INC.5,743.87Accounts Payable Check
155177 12/22/2017 CHARTER COMMUNICATIONS 3,493.01Accounts Payable Check
155178 12/22/2017 KAELAN CLARK 200.00Accounts Payable Check
155179 12/22/2017 CLASSIC BLINDS & DRAPERIES 154.08Accounts Payable Check
155180 12/22/2017 TIMOTHY CLEAVER 200.00Accounts Payable Check
155181 12/22/2017 COASTAL REPROGRAPHIC SERVICES 354.61Accounts Payable Check
155182 12/22/2017 COUNTY OF SAN LUIS OBISPO 359.00Accounts Payable Check
155183 12/22/2017 CRITICAL REACH, INC.285.00Accounts Payable Check
155184 12/22/2017 CRYSTAL SPRINGS WATER 171.55Accounts Payable Check
155185 12/22/2017 MATTHEW J. CURRY 385.00Accounts Payable Check
155186 12/22/2017 D.A.D.S. TILE AND GROUT RESTOR 2,345.00Accounts Payable Check
155187 12/22/2017 DARRYL'S LOCK AND SAFE 79.74Accounts Payable Check
155188 12/22/2017 DEKRA-LITE 19,989.03Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/23/18
ATTACHMENT: 1
Page 16 of 242
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2017
155189 12/22/2017 DEPARTMENT OF JUSTICE 326.00Accounts Payable Check
155190 12/22/2017 DRIVE CUSTOMS 3,300.00Accounts Payable Check
155191 12/22/2017 ELECTRICRAFT, INC.10,317.82Accounts Payable Check
155192 12/22/2017 ESCUELA DEL RIO 68.00Accounts Payable Check
155193 12/22/2017 FASTENAL COMPANY 98.43Accounts Payable Check
155194 12/22/2017 FENCE FACTORY ATASCADERO 201.00Accounts Payable Check
155195 12/22/2017 FERGUSON ENTERPRISES, INC.473.15Accounts Payable Check
155196 12/22/2017 FERRELL'S AUTO REPAIR 460.22Accounts Payable Check
155197 12/22/2017 FOOD FOR LESS 31.36Accounts Payable Check
155198 12/22/2017 GAS COMPANY 346.23Accounts Payable Check
155199 12/22/2017 GEM AUTO PARTS 209.64Accounts Payable Check
155200 12/22/2017 GILBERT'S LANDSCAPES 407.91Accounts Payable Check
155201 12/22/2017 HART IMPRESSIONS PRINTING 342.48Accounts Payable Check
155202 12/22/2017 HERC RENTALS, INC.3,042.51Accounts Payable Check
155203 12/22/2017 RACHEL HUNTER 160.82Accounts Payable Check
155204 12/22/2017 IMPACT ABSORBENTS, INC.264.74Accounts Payable Check
155205 12/22/2017 EVELYN R. INGRAM 588.00Accounts Payable Check
155206 12/22/2017 THE INK CO.126.54Accounts Payable Check
155207 12/22/2017 IRON MOUNTAIN RECORDS MGMNT 168.48Accounts Payable Check
155208 12/22/2017 J. CARROLL CORPORATION 189.60Accounts Payable Check
155209 12/22/2017 JIFFY LUBE 78.10Accounts Payable Check
155210 12/22/2017 JK'S UNLIMITED 2,612.55Accounts Payable Check
155211 12/22/2017 JUICE MEDIA PRODUCTIONS, LLC 2,400.00Accounts Payable Check
155212 12/22/2017 K PENCE CONSULTING 1,552.50Accounts Payable Check
155213 12/22/2017 BRENDAN P. KELSO 336.00Accounts Payable Check
155214 12/22/2017 KIDZ LOVE SOCCER 1,638.00Accounts Payable Check
155215 12/22/2017 KPRL 1230 AM 620.00Accounts Payable Check
155216 12/22/2017 KSBY COMMUNICATIONS, LLC 600.00Accounts Payable Check
155217 12/22/2017 LEE WILSON ELECTRIC CO. INC 1,465.00Accounts Payable Check
155218 12/22/2017 LEHIGH HANSON 2,134.35Accounts Payable Check
155219 12/22/2017 LIFE ASSIST, INC.176.54Accounts Payable Check
155220 12/22/2017 CRAIG C. LOWRIE 230.00Accounts Payable Check
155221 12/22/2017 MADRONE LANDSCAPES, INC.6,468.00Accounts Payable Check
155222 12/22/2017 MAINLINE UTILITY CO.1,100.00Accounts Payable Check
155223 12/22/2017 MARTIN SEAL COATING 8,273.00Accounts Payable Check
155224 12/22/2017 SAMUEL HENRY MCMILLAN, JR.184.00Accounts Payable Check
155225 12/22/2017 SAMUEL H. MCMILLAN, SR.46.00Accounts Payable Check
155226 12/22/2017 MEDPOST URGENT CARE-PASO ROBLE 443.00Accounts Payable Check
155227 12/22/2017 MICHAEL K. NUNLEY & ASSC, INC.5,492.14Accounts Payable Check
155228 12/22/2017 MID-COAST MOWER & SAW, INC.1,525.05Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/23/18
ATTACHMENT: 1
Page 17 of 242
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2017
155229 12/22/2017 MINER'S ACE HARDWARE 79.74Accounts Payable Check
155230 12/22/2017 MATTHEW J. MIRANDA 443.33Accounts Payable Check
155231 12/22/2017 MISSION UNIFORM SERVICE 278.64Accounts Payable Check
155232 12/22/2017 REON C MONSON 60.00Accounts Payable Check
155233 12/22/2017 MUNICIPAL MAINT EQUIPMENT, INC 390.83Accounts Payable Check
155234 12/22/2017 NEW TIMES 464.00Accounts Payable Check
155235 12/22/2017 NORTH COAST ENGINEERING INC.1,137.50Accounts Payable Check
155236 12/22/2017 NOWDOCS INTERNATIONAL, INC.362.04Accounts Payable Check
155237 12/22/2017 OFFICE DEPOT INC.55.45Accounts Payable Check
155238 12/22/2017 ONTRAC 5.35Accounts Payable Check
155239 12/22/2017 O'REILLY AUTOMOTIVE, INC.81.14Accounts Payable Check
155240 12/22/2017 PASO ROBLES FORD LINCOLN MERC 193.77Accounts Payable Check
155241 12/22/2017 PERRY'S PARCEL & GIFT 46.38Accounts Payable Check
155242 12/22/2017 MORGAN PHILLIPS 92.00Accounts Payable Check
155243 12/22/2017 MIKE PIWOWARSKI 200.00Accounts Payable Check
155244 12/22/2017 PRAXAIR DISTRIBUTION, INC.50.08Accounts Payable Check
155245 12/22/2017 PROCARE JANITORIAL SUPPLY,INC.1,200.87Accounts Payable Check
155246 12/22/2017 QUINCY ENGINEERING, INC.22,348.24Accounts Payable Check
155247 12/22/2017 QUINN RENTAL SERVICES 296.08Accounts Payable Check
155248 12/22/2017 RICK ENGINEERING COMPANY 10,886.50Accounts Payable Check
155249 12/22/2017 ROSSI TRANSPORT SERVICE 2,206.72Accounts Payable Check
155250 12/22/2017 SAM'S TREE SERVICE 3,000.00Accounts Payable Check
155251 12/22/2017 SAN LUIS POWERHOUSE, INC.135.00Accounts Payable Check
155252 12/22/2017 DIEGO SEGOVIA 283.34Accounts Payable Check
155253 12/22/2017 SLO COUNTY SHERIFF'S OFFICE 184.00Accounts Payable Check
155254 12/22/2017 SMART AND FINAL 227.12Accounts Payable Check
155255 12/22/2017 DAVID L. SMAW 138.00Accounts Payable Check
155256 12/22/2017 MARY P. SMITH 1,519.01Accounts Payable Check
155257 12/22/2017 BRUCE ST. JOHN 10.00Accounts Payable Check
155258 12/22/2017 STANLEY CONVERGENT SECURITY 540.94Accounts Payable Check
155259 12/22/2017 STATE WATER RES CONTROL BOARD 31,731.00Accounts Payable Check
155260 12/22/2017 SUPERIOR CRANE & TRANSPORT 1,320.00Accounts Payable Check
155261 12/22/2017 TERRA VERDE ENVIRONMENTAL CONS 813.26Accounts Payable Check
155262 12/22/2017 TESCO CONTROLS, INC.1,741.61Accounts Payable Check
155263 12/22/2017 TUCKFIELD & ASSOCIATES 1,147.50Accounts Payable Check
155264 12/22/2017 TYLER TECHNOLOGIES, INC.17,583.03Accounts Payable Check
155271 12/22/2017 U.S. BANK 23,428.58Accounts Payable Check
155272 12/22/2017 ULTREX BUSINESS PRODUCTS 129.22Accounts Payable Check
155273 12/22/2017 ULTREX LEASING 273.80Accounts Payable Check
155274 12/22/2017 UNITED STAFFING ASSC., INC.1,969.13Accounts Payable Check
ITEM NUMBER: A-2
DATE: 01/23/18
ATTACHMENT: 1
Page 18 of 242
Check
Number
Check
Date Vendor Description Amount
City of Atascadero
Disbursement Listing
For the Month of December 2017
155275 12/22/2017 UNIVAR USA, INC.11,238.44Accounts Payable Check
155276 12/22/2017 USA BLUE BOOK 85.86Accounts Payable Check
155277 12/22/2017 VERDIN 22,911.47Accounts Payable Check
155278 12/22/2017 VERIZON WIRELESS 440.43Accounts Payable Check
155279 12/22/2017 WELL SEEN SIGN CO., LLC 327.35Accounts Payable Check
155280 12/22/2017 WEST COAST AUTO & TOWING, INC.1,326.01Accounts Payable Check
155281 12/22/2017 WESTERN JANITOR SUPPLY 362.34Accounts Payable Check
155282 12/22/2017 WILKINS ACTION GRAPHICS 28.02Accounts Payable Check
155283 12/22/2017 WONDRIES FLEET GROUP 32,324.05Accounts Payable Check
155284 12/22/2017 WOOLERY, JONATHAN 1,600.00Accounts Payable Check
155285 12/22/2017 WULFING'S BACKGROUND & POLYGR 1,400.00Accounts Payable Check
155286 12/22/2017 KAREN B. WYKE 240.00Accounts Payable Check
155287 12/22/2017 ZEE MEDICAL SERVICES CO.107.64Accounts Payable Check
155288 12/28/2017 ATASCADERO MID MGRS ORG UNION 40.00Payroll Vendor Payment
155289 12/28/2017 ATASCADERO POLICE OFFICERS 1,305.00Payroll Vendor Payment
155290 12/28/2017 ATASCADERO PROF. FIREFIGHTERS 1,050.85Payroll Vendor Payment
155291 12/28/2017 MASS MUTUAL WORKPLACE SOLUTION 10,500.50Payroll Vendor Payment
155292 12/28/2017 NATIONWIDE RETIREMENT SOLUTION 571.23Payroll Vendor Payment
155293 12/28/2017 NAVIA BENEFIT SOLUTIONS 972.74Payroll Vendor Payment
155294 12/28/2017 NAVIA BENEFIT SOLUTIONS 50.00Payroll Vendor Payment
155295 12/28/2017 SEIU LOCAL 620 921.78Payroll Vendor Payment
155296 12/28/2017 VANTAGEPOINT TRNSFR AGT 106099 337.31Payroll Vendor Payment
155297 12/28/2017 VANTAGEPOINT TRNSFR AGT 304633 4,595.81Payroll Vendor Payment
2805 12/29/2017 STATE DISBURSEMENT UNIT 335.08Payroll Vendor Payment
2806 12/29/2017 HEALTHEQUITY, INC.5,775.00Payroll Vendor Payment
2807 12/29/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 22,086.08Payroll Vendor Payment
2808 12/29/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 36,188.21Payroll Vendor Payment
2809 12/29/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 760.85Payroll Vendor Payment
2810 12/29/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,846.61Payroll Vendor Payment
2811 12/29/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,460.41Payroll Vendor Payment
2812 12/29/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,103.20Payroll Vendor Payment
2813 12/29/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 4,405.06Payroll Vendor Payment
2814 12/29/2017 CALIF PUBLIC EMPLOYEES RETIREMENT SYSTEM 7,546.21Payroll Vendor Payment
$1,921,547.28
ITEM NUMBER: A-2
DATE: 01/23/18
ATTACHMENT: 1
Page 19 of 242
ITEM NUMBER: B-1
DATE: 01/23/18
Atascadero City Council
Staff Report – Community Development Department
La Plaza Development
Road Closure and Tentative Map
RECOMMENDATION:
Council adopt Draft Resolution approving a tentative subdivision map and establishing
a road closure of Atascadero Mall and the road abandonment of portions of Atascadero
Mall and El Camino Real to allow the development of a public plaza and facilitate the
development of the La Plaza Mixed -Use Project.
DISCUSSION:
The Planning Commission approved the La P laza Mixed-Use Project (Project) on
November 21, 2017. The Project includes:
One three story building with 9,000 square feet (sf ) of commercial space on the
first floor and 40 residential units (condominiums) on the 2nd and 3rs floors; and
One three-story building with commercial space on the ground floor and 9,070 sf
of office space on 2nd and 3rd floors.
A component of the Project will further the goals of the Downtown Revitalization plan by
facilitating the development of a public plaza in the location of Atascadero Mall, directly
across from Sunken Gardens Park. This requires the vehicular closure of Atascadero
Avenue (Atascadero Mall) to accommodate the plaza improvements. A 20-foot wide
vehicular access road would be preserved in order to provide access from El Camino
Real to the existing auto repair business at 6700 El Camino Real. The plaza space
would remain a publicly owned space. Action by the City Council includes the tentative
subdivision map, which includes the action to vacate (Abandon) and close roadways.
The completion of the road closure and abandonment of the roadway would occur with
recordation of the map following completion of necessary improvements.
Tentative Subdivision Map
Page 20 of 242
ITEM NUMBER: B-1
DATE: 01/23/18
The applicant is proposing a tentative parcel map that combines the underlying seven
(7) lots and proposes to combine them into four (4) parcels, with the ability for two (2) of
the four (4) parcels to be further subdivided into air space condominiums through the
final map process. A total of 40 air space res idential condominium units and eight (8) air
space commercial condominium spaces are proposed. The tentative map has been
reviewed for consistency with the Atascadero Municipal Code, the California
Subdivision Map Act, and the California Street and Highways Code because of the
proposed vacancies of right-of-way. The planning Commission recommended approval
of the map at their hearing on November 21, 2017.
Road Closure and Road Abandonment
There are three different portions of right -of-way that are proposed for either vehicle
closure or abandonment.
1. Abandonment of right-of-way that includes a portion of Atascadero Mall, on a
parcel that the applicant owns in fee (pays property taxes).
2. Abandonment of excess right-of-way (landscape and sidewalk easement) on
El Camino. This portion of right-of-way was recommended for abandonment as
part of the former La Plaza Project and is currently an easement on private
property.
3. Closure of approximately 66 feet of right-of-way to accommodate the plaza. The
plaza would remain publicly owned as right-of-way, but would be closed to
vehicular traffic with the exception of a 20-foot wide access road fronting La
Rosa’s Automotive.
As a part of the 2013 (Hoff) La Plaza Mixed-Use approval, the City Council
recommended approval of a road abandonment of a portion of El Camino Real and
Atascadero Mall. The recommended action on the current project would help to
complete that original recommendation. This abandonment involves an easement along
El Camino Real and a portion of righ t-of-way adjacent to Atascadero Avenue. The road
abandonment can be completed through the “Road Vacation” procedure, as specified in
the Streets and Highways Code, and be completed through recordation of the Parcel
Map for the Project.
The pedestrian plaza would connect the existing pedestrian undercrossing at Highway
101. The applicant is required to pay Parkland Facilities Impact Fees for all residential
units and new office and retail space. Proposed plaza improvements constructed by the
applicant would qualify for Park development impact fee credits. The proposed plaza
improvements implement the City’s Downtown Revitalization Plan.
Page 21 of 242
ITEM NUMBER: B-1
DATE: 01/23/18
A. Vacating a Public Use Easement along El Camino Real
Along El Camino Real there is a public easement currently used as a planting strip
adjacent to the back of sidewalk. Proposed development of the Project is located within
this easement. This easement is no longer needed for public purposes. The property
beneath the easement is already privately owned by the owner of the
La Plaza property.
B. Vacating a portion of right-of-way within Atascadero Avenue
The subject portion of right-of-way, along the north side of Atascadero Mall Avenue ,
has curb, gutter and sidewalk, and a paved street. The abandonment (road vacation)
includes the right-of-way (0.24 acres) adjacent to the City owned parcel that housed the
Main Street building. This property is already owned by Mike Zappas and the
abandonment would simply result in the removal of the road easement (right-of-way).
The publicly owned property that included the Main Street building site and the road
portion adjacent to La Rosa’s Automotive would remain public property but would be
closed to vehicular traffic and improved as plaza space.
10 foot road and
landscape easement
on El Camino Real
Right-of-Way
abandonment over
Atascadero Avenue.
(Atascadero Mall)
Portion of Atascadero Avenue to be closed
to vehicular traffic but remain public
right-of-way.
A
B
C
Page 22 of 242
ITEM NUMBER: B-1
DATE: 01/23/18
C. Partial vehicular closure of remaining right-of-way within Atascadero Avenue.
The City will maintain the right-of-way from the center City owned parcel to the eastern
curb edge. A portion of this right-of-way will be developed as a public pedestrian plaza.
A 20-foot wide portion will be retained for vehicular use to maintain access to La Rosa’s
Automotive, as shown on the exhibit below.
Proposed Plaza Plan
Abandonment and Vehicular Closure Process
Right-of-way abandonments are governed by the California Street s and Highways Code
and the Atascadero Municipal Code. In order for the proposed abandonment to be
approved, the Project must comply with the provisions and requirements set forth in
each code section.
20-foot vehicular
access to remain
Plaza
Page 23 of 242
ITEM NUMBER: B-1
DATE: 01/23/18
Requirements for vacating a road are found in the Streets and Highways Code,
Section 8332:
8324 – California Streets and Highways Code
(a) At the hearing, the legislative body shall hear the evidence offered by persons
interested.
(b) If the legislative body finds, from all the evidence submitted, that the street,
highway, or public service easement described in the notice of hearing or
petition is unnecessary for present or prospective public use, the legislative
body may adopt a resolution vacating the street, highway, or public service
easement. The resolution of vacation may provide that the vacation occurs
only after conditions required by the legislative body have been satisfied and
may instruct the clerk that the resolution of vacation not be recorded until the
conditions have been satisfied.
Requirements for closing a road to vehicular traffic are found in the Streets and
Highways Code, Section 1920:
1920 – California Streets and Highways Code:
When the governing body of a city by resolution or ordinance removes a street
from public use, or closes it to vehicular or pedestrian traffic, such resolution
or ordinance may set forth such minimum maintenance requirements,
including the maintenance of drainage, for the street as the governing body
determines are necessary for the public safety.
City Requirements
California Government Code Section 65402 requires that all abandonments be
consistent with the legislative bodies General Plan, as follows:
“If a general plan or part thereof has been adopted…no real property shall be…vacated or
abandoned…until the location, purpose and extent of such…street vacation or
abandonment…has been submitted to and reported upon by the planning agency as to the
conformity with said general plan or part thereof.”
El Camino Real is identified in the General Plan Circulation and Bikeway/Trail diagrams
as an arterial road. Atascadero Avenue is identified in the General Plan Circulation and
Bikeway/Trail diagrams as a local road. Only one business, La Rosa’s Automotive (a
non-conforming land use) relies upon Atascadero Avenue for access. The road closure
would not eliminate the access to this business.
Conclusion:
Page 24 of 242
ITEM NUMBER: B-1
DATE: 01/23/18
The Streets and Highways Code regulates the road abandonment process which can
also be completed through the subdivision map process. With the La Plaza project, the
completion and recordation of the abandonment will be perfected through the
subdivision map process with the recordation of the Parcel Map. The action by the
Council at this time does two things:
1. Allows the future removal of road easements (abandonment) over private
property along El Camino Real and Atascadero Mall. These easements would be
removed by the recordation of a final map following completion of necessary
improvements. The final map will return to Council for review prior to recorda tion.
Since the road easement is on private property, no property would change
hands.
2. Allows for the future closure of a portion of Atascadero Mall to allow a public
plaza. The road closure would result in the vehicular closure of the southwesterly
portion of Atascadero Mall to allow the development of a public plaza. The road
closure only relates to vehicle and this land would remain publicly owned and
accessible.
The Public Works Department has evaluated Atascadero Avenue and has determined
that the proposed improvements are sufficient to support the surrounding area at
build-out. Therefore, abandonment of the northern portion of the right -of-way would be
consistent with the General Plan street classification and would maintain sufficient
traffic capacity for future build-out.
Project conditions provide for a public access and utility easement across the
Atascadero Avenue road area prior to abandonment. This easement has been
prepared and will be recorded prior to Council action. A condition has also been added
requiring any buildings or structures to be located outside of the easement.
Staff has determined that when a right-of-way or portion thereof is abandoned, the
zoning shall become the same as the adjacent zoning designation. The requested
abandonment will be for the benefit of the adjacent parcel and will become part of the
Downtown Commercial zoned parcel. No new parcels will be created as a result of this
abandonment as the applicant already owns the land within the area to be abandoned
on Atascadero Mall.
FISCAL IMPACT:
The proposed actions will help facilitate the development and success of the downtown
core and the La Plaza Mixed-Use Project will result in a positive economic impact for all
business sectors within the downtown. The removal of the right-of-way from City
maintenance will slightly reduce the inventory of road right -of-way which in turn will
reduce long term maintenance costs.
ALTERNATIVES:
Page 25 of 242
ITEM NUMBER: B-1
DATE: 01/23/18
1. The Council may determine that more information is necessary prior to taking
action and may refer the item back to staff with specific direction to return to
Council for action at a later date.
2. The Council may choose to alter the right-of-way closure or abandonment.
However, such a decision may have implications to the La Plaza Mixed-Use
Project or to the proposed plaza use of the right -of-way.
ATTACHMENTS:
1. Draft Resolution
2. La Plaza Development Plans
Page 26 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1
DRAFT RESOLUTION
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ATASCADERO, CALIFORNIA, APPROVING TENTATIVE PARCEL
MAP AT 17-0088, VACATING A PORTION OF RIGHT-OF-WAY FOR
ATASCADERO AVENUE AND APPROVING A VEHICULAR CLOSURE
OF ATASCADERO AVENUE FOR THE CONSTRUCTION OF A PUBLIC
PEDESTRIAN PLAZA PURSUANT TO SECTION 12920 OF THE
CALIFORNIA STREETS AND HIGHWAYS CODE
LA PLAZA DOWNTOWN DEVELOPMENT
Z3 LLC
(PLN 2017-1649)
WHEREAS, an application has been received from Z3 LLC, Owner / Applicant
(8189 San Dimas Lane, Atascadero, CA 93422) to develop the property with a Mixed-Use
commercial/residential project, subdivide the property for condominium purposes and abandon an
approximate 0.11 acre portion of pedestrian and landscape easement contiguous to the El Camino
Real Right-of-Way; abandon a portion of right-of-way, which is approximately 0.24 acres of
Atascadero Avenue (also referred to as “Atascadero Mall”) northwest of the existing median as
shown on, Atascadero Colony Subdivision, City of Atascadero, County of San Luis Obispo, State
of California and filed for record on October 21, 1914 in Book 4 at Page 32 of Maps; and close, to
vehicular traffic, the southeasterly portion of Atascadero Avenue (Mall), with the exception of a
20-foot strip contiguous to the southeasterly property; and
WHEREAS, the current General Plan Designation and Zoning Designation is Downtown
Commercial and right-of-way; and
WHEREAS, the Official City of Atascadero Land Use and Zoning Maps reflects a portion of El
Camino Real as right-of-way and this portion of right-of-way has been quitclaimed by the City of
Atascadero through City Council Resolution 06-95; and
WHEREAS, the proposed abandoned portion of the right-of-way on Atascadero Avenue
(Mall) is shown as a portion of Lot 18, Block H-B, Atascadero Colony Subdivision, City of
Atascadero, County of San Luis Obispo, State of California and filed for record on
October 21, 1914 in Book 4 at Page 32 of Maps, approximately 0.24 acres, will become a part of
the adjacent property currently zoned Downtown Commercial and is not needed for present or
prospective public street purposes; and
WHEREAS, the proposed abandoned public use easement, along El Camino Real, which
is approximately 0.11 acres was created by an offer of dedication per Official Record 88-O.R.-114
and will become a part of the adjacent property currently zoned Downtown Commercial; and
Page 27 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1
WHEREAS, a portion of Atascadero Avenue right of way (width of 20 feet), as shown
on said Atascadero Colony Subdivision map, is intended to continue vehicular access to private
property currently utilized for La Rosa’s automotive; and
WHEREAS, the project is in conformance with the Circulation Element of the General
Plan and all other applicable General Plan policies; and
WHEREAS, an Initial Study and proposed Mitigated Negative Declaration,
Environmental Document No. 2017-0018 was prepared for the project and made available for
public review in accordance with the requirements of the California Environmental Quality Act
(CEQA); and
WHEREAS, the laws and regulations relating to the preparation and public notice of
environmental documents, as set forth in the State and local guidelines for implementation of the
California Environmental Quality Act (CEQA) have been adhered to; and
WHEREAS, the Planning Commission held a duly noticed public hearing to consider the
proposed Road Abandonment and closure on November 21, 2017, as part of a tentative subdivision
map (AT 17-0088) that included the said abandonments at 6:00 p.m. and considered testimony,
reports from staff, the applicants, and the public; and
WHEREAS, the City Council held a duly noticed public hearing to consider the proposed
Road Abandonment and closure on January 23, 2018, at 6:00 p.m. and considered testimony,
reports from staff, the applicants, and the public.
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of
Atascadero:
SECTION 1. The City Council hereby makes the following findings with respect to
approval of a tentative map:
A. Findings for Approval of Tentative Parcel Map
1. FINDING: The proposed subdivision, together with the provisions for its design
and improvement, is consistent with the General Plan and the proposed Zone Text
Change Amendment (Government Code§§ 66473.5 and 66474(a) and (b)).
FACT: The proposed subdivision has been designed and includes proposed
improvements that are consistent with the City’s adopted General Plan, in addition
to the requirements that have been considered for the adoption of the Master Plan
of Development.
2. FINDING: The site is physically suitable for the type of development
(Government Code§ 66474(c)).
FACT: The proposed site is suitable for this type of development as the grades are
gently sloping. Based on the existing grades and proposed grading plan, the
proposed subdivision contains a number of parcel and ultimately a number of
residential air space condominiums and non-residential air space condominiums on
Page 28 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1
Parcels 2 and 3 that are consistent with the density of the underlying Downtown
Commercial (DC) zoning district.
3. FINDING: The site is physically suitable for the proposed density of development
(Government Code § 66474(d)).
FACT: The site is a development of formerly developed commercial properties
within the City’s Downtown Core. The proposed development is consistent with
the proposed density within the Downtown Commercial zoning district with an
appropriate mix of uses. Therefore, the project is consistent with the surrounding
neighborhood and is suitable for the proposed density.
4. FINDING: The design of the subdivision or the proposed improvements will not
cause substantial environmental damage or substantially and avoidably injure fish
or wildlife or their habitat (Government Code § 66474(e)).
FACT: The proposed project has been analyzed, consistent with the California
Environmental Quality Act (CEQA), through certified Mitigated Negative
Declaration, Environmental Document No. 2017-0018. With the incorporation of
mitigation measures, in addition to project conditions, the proposed project’s
impacts will be mitigated to a threshold of less than significant, therefore the
proposed project will not create substantial environmental damage.
5. FINDING: The design of the subdivision or the type of improvements will not
cause serious health problems (Government Code § 66474(f)).
FACT: The proposed project and the types of improvements include the subdivision
of seven (7) existing parcels into four (4) parcels with two (2) parcels for future
condominium purposes which includes a total 40 air space residential condominiums
and eight (8) air-space non-residential condominiums. Because the proposed project
is consistent with envisioned downtown development, and the improvements have
been reviewed for consistency with the threshold established by the City, through
adopted Ordinances, and City policies, the proposed project will not cause serious
health problems.
6. FINDING: The design of the subdivision will not conflict with easements for
access through or use of property within the proposed subdivision (Government
Code § 66474(g)).
FACT: The installation of public improvements are necessary, prior to recordation
of a Final Map, in order to ensure orderly development of the surrounding area
(Government Code § 66411.1(b) (2).
7. FINDING: The proposed project or use satisfies all applicable provisions of Title
9 of the Atascadero Municipal Code.
Page 29 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1
FACT: Public improvements that are included, as conditioned by the City Engineer,
are required and consistent with the City’s adopted General Plan, Master Facilities
Plan, and Municipal Code. Therefore the proposed improvements are necessary to
ensure orderly development of the surrounding area.
SECTION 2. The City Council hereby makes the following findings with respect to a
roadway abandonment pursuant to §8332 and vehicular closure pursuant §1920 to of the California
Streets and Highways Code:
A. Findings for Roadway Abandonment SHC §8332
1. At the hearing, the legislative body shall hear the evidence offered by persons interested.
FACT. The City Council received oral testimony by the project applicant, project
representative, and interested persons prior to making a recommendation for vacation of
public easements and roadway abandonment.
2. The street, highway, or public service easement described in the notice of hearing or
petition is unnecessary for present or prospective public use.
FACT. The City Council, after hearing public testimony by persons interested in the
vacation of a public easement along El Camino Real, and the abandonment of a portion of
right-of-way on Atascadero Avenue, directly adjacent to the proposed project, finds that
these portions of right-of-way and public easements are unnecessary for the present or
prospective use of the public and therefore should be vacated through recordation of
Tentative Parcel Map AT 17-0088.
B. Findings for Vehicular Closure SHC §1920
1. The governing body of a city by resolution or ordinance removes a street from public use,
or closes it to vehicular or pedestrian traffic, such resolution or ordinance may set forth
such minimum maintenance requirements, including the maintenance of drainage, for the
street as the governing body determines are necessary for the public safety.
FACT. The City Council through approval of a resolution, finds that a portion of
Atascadero Avenue shall be closed to vehicular traffic; however, public right-of-way shall
be retained for the use of pedestrians, and bicyclists, and shall continue to be maintained
by the City as necessary for public safety.
SECTION 3. The City Council of the City of Atascadero approves the following with
respect to roadway abandonment pursuant to §8332 and partial vehicular closure pursuant §1920
to of the California Streets and Highways Code:
A. Abandoning a portion of the right-of-way for Atascadero Avenue (Mall) shown as a
portion of Lot 18, Block H-B, Atascadero Colony Subdivision, City of Atascadero, County of San
Luis Obispo, State of California and filed for record on October 21, 1914 in Book 4 at Page 32 of
Maps, approximately 0.24 acres, converting this portion of property to a General Plan Land Use
Designation of Downtown (D), and a Zoning District of Downtown Commercial (DC);
Page 30 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1
B. Abandoning a public use easement, approximately 0.11 acres created by an offer of
dedication per Official Record 88-O.R.-114 along El Camino Real and reverting this portion of
property to a General Plan Land Use Designation of Downtown (D), and a Zoning District of
Downtown Commercial (DC);
C. Approximately 74-feet of right-of-way, owned and maintained by the City of
Atascadero, as shown in Lot 8 of Block H-B, and a portion of Lot 6 Block E-B, Atascadero Colony
Subdivision, City of Atascadero, County of San Luis Obispo, State of California and filed for
record on October 21, 1914 in Book 4 at Page 32 of Maps shall be closed to vehicular traffic, with
the exception of a 20-foot paved section directly southeast of Lot 6, Block E-B to construct a public
pedestrian plaza.
SECTION 3. Approval. The City Council of the City of Atascadero, in a regular session
assembled on January 23, 2018, approved a tentative subdivision map, vacation of a public use
easement along El Camino Real and partial Road Abandonment of Atascadero Avenue (Mall) and
partial vehicular closure of Atascadero Avenue (Mall) subject to the following Exhibits attached
hereto and incorporated herein by this reference:
EXHIBIT A: Location Map
EXHIBIT B: Road Abandonment Diagram
EXHIBIT C: Tentative Parcel Map
EXHIBIT D: Conditions of Approval
On motion by Council Member ______________ and seconded by Council Member
_________________, the foregoing Resolution is hereby adopted in its entirety on the following
roll call vote:
AYES:
NOES:
ABSENT:
ADOPTED:
CITY OF ATASCADERO
______________________________
Tom O’Malley, Mayor
ATTEST:
______________________________
Lara K. Christensen, City Clerk
APPROVED AS TO FORM:
______________________________
Brian A. Pierik, City Attorney
Page 31 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1A
Exhibit A: Location Map
RAB 2013-0020
Project Area
Page 32 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1B
Exhibit B: Road Abandonment diagram
10 foot road and
landscape easement on
El Camino Real
Right-of-Way
Abandonment over
Atascadero Avenue.
(Atascadero Mall)
Portion of Atascadero Avenue
to be closed to vehicular traffic.
Page 33 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1C
Exhibit C: Tentative Parcel Map
Page 34 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1D
Exhibit D
Conditions of Approval
City of Atascadero
PLN 2017-1649
LA PLAZA DOWNTOWN DEVELOPMENT
Tentative Parcel Map
ROADWAY ABANDONMENT / PARTIAL VEHICULAR CLOSURE
6500 EL CAMINO REAL
PARENT APN 030-193-001,003,017,016, 031,030,033
The following conditions of approval apply to the project referenced above. The conditions of
approval are grouped under specific headings that relate to the timing of required compliance.
Additional language within a condition may further define the timing of the required compliance.
A. General Conditions.
1. The emergency services and facility maintenance costs listed below shall be 100%
funded by the project in perpetuity. The service and maintenance costs shall be
funded through a community facilities district established by the City at the
developer's cost. The funding mechanism must be in place prior to or concurrently
with acceptance of the final maps. The funding mechanism shall be app roved by
the City Attorney, City Engineer and Administrative Services Director prior to
acceptance of any final map. The administration of the above mentioned funds shall
be by the City. Developer agrees to participate in the community facilities district
and to take all steps reasonably required by the City with regard to the
establishment of the district and assessment of the property.
All Atascadero Police Department service costs to the project.
All Atascadero Fire Department service costs to the project.
Off-site common City of Atascadero park facilities maintenance service
costs related to the project.
☐ PLN
2. Prior to recordation of the Parcel Map, the Applicant shall establish a benefit
maintenance assessment district, Property Owners’ Association, or similar funding
mechanism approved by the City, to provide sufficient funds on an annual basis to
pay for the operation, maintenance and future replacement of privately owned -in-
common subdivision improvements. The engineer of record shall prepare and
submit an estimated operating budget and capital improvement replacement
analysis for review and approval by the City Engineer, prior to recordation of the
Parcel Map.
☐ PLN
3. Prior to recording the Final Map, the Applicant shall have the m ap reviewed by the
public utility providers for power, telephone, gas, cable TV, and the A tascadero
Mutual Water Company. The Applicant shall obtain a letter from each utility
company stating that the easements and rights -of-way shown on the map for public
utility purposes are acceptable.
☐ PWD
4. Documents that the City of Atascadero requires to be recorded concurrently with
the Final Map (e.g.: off-site rights-of-way dedications, easements not shown on the
map, agreements, etc.) shall be listed on the certificate sheet of the map.
☐ PWD
5. The City of Atascadero may require an additional map sheet for information
purposes in accordance with the Subdivision Map Act.
☐ PWD
6. The El Camino Real pedestrian entry/exit doors serving any building shall not swing
into the public right-of-way more than one foot.
☐ PWD
Page 35 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1D
7. The proposed waterfall structure in front of Building A shall be located entirely within
the subject property and shall not encroach into the public right-of-way.
☐ PWD
8. Public improvements required of this subdivision may be deferred to the time of
development of each parcel. The relocation of the existing public sewer main shall
be completed prior to issuance of, or, in conjunction with the issuance of building
permits for the southerly most building (Tentative Parcel 3).
☐ PWD
9. Rights-of-way acquisitions and/or abandonments shall be completed in accordance
with City regulations, the Streets and Highways Code, the Subdivision Map Act,
and to the satisfaction of the City Engineer. Public rights-of-way abandonments
completed through the Parcel Map process shall be adequately identified on the
certificate sheet of the map as well as on subsequent map sheets.
☐ PWD
10. All plans shall contain the City of Atascadero "Standard Notes for Improvement
Plans" on file in the City Engineer's office.
☐ PWD
B. Roadway Improvements
11. Construction of the new driveway approach, northwesterly of Building A, requires
removal of the existing driveway approach serving the adjacent northwesterly
property. Vehicular access to this property shall be combined with the subject
property.
☐ PWD
12. Pedestrian ramps on El Camino Real shall be constructed on each side of the
street type entrance that provides vehicular access to the existing gas station
property (southerly of the subject property).
☐ PWD
13. The 20-feet wide vehicular access proposed on the southerly half of Atascadero
Mall shall be extended westerly to a point that provides adequate vehicular access
to the adjacent southerly property, to the satisfaction of the City Engineer and
Community Development Director.
☐ PWD
14. Improvements within Atascadero Mall shall include pedestrian channelization
(including physical barriers such as raised planters, decorative fencing or short
walls, planter islands, etc.) necessary to direct pedestrians exiting the tunnel
through the open plaza area, to the satisfaction of the City Engineer and
Community Development Director.
☐ PWD
15. The applicant shall coordinate with the Regional Transit Authority regarding the
relocation and modification to the existing bus shelter and bus stop. Final location
shall be approved by the Regional Transit Authority and the City Engineer.
☐ PWD
16. Roadway signing, striping, and traffic signal modifications shall be in accordance
with the California Manual on Uniform Traffic Control Devices (CA-MUTCD) and
shall be designed and constructed to the satisfaction of the City Engineer.
☐ PWD
C. Wastwater Collection System
17. The public gravity sewer system within the subject property shall be modified in
accordance with City Standards and to the satisfaction of the City Engineer. The
new sewer main system shall be offered to the public and shall include a 20 -feet
wide public sewer easement. The wastewater collection system shall be designed
and constructed in accordance with City standards and specifications, to the
satisfaction of the City Engineer.
☐ PWD
18. Gravity sanitary sewer (SS) mains shall terminate in manholes. ☐ PWD
Page 36 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1D
19. The on-site sewer laterals shall be privately owned and maintained by individual
lot owners.
☐ PWD
20. Each lot served by the wastewater collection system shall pay all sewer fees prior
to the issuance of a building permit.
☐ PWD
D. Stormwater
21. The project shall be designed and constructed in accordance with the post -
construction storm water management regulations in accordance with City
Standards and the State RWQCB Resolution R3-2013-0032.
☐ PWD
22. Common drainage basins (serving multiple lots) shall be designed to desilt, detain
and meter storm flows in accordance with City regulations.
☐ PWD
23. Storm Sewer shall be of either cast-in-place or precast reinforced concrete pipe,
polyvinyl chloride pipe, high density polyethylene pipe or an approved equal.
Minimum pipe diameter allowable on any storm drain within a roadway
or road right-of-way shall be 18" diameter. A lesser size may be used
for down drains on fill slopes if approved by the City Engineer.
Minimum design velocity in closed conduits shall be 2 f.p.s. when
conduit is flowing to capacity and should not exceed 15 f.p.s.
Closed conduits shall be designed to convey the 10-year storm flow with
gravity flow, the 25-year storm flow with head, and provide a safe
overland route for the conveyance for the 100-year storm overflow.
Manholes or junction boxes, entry to which does not fall in the gutt er
line, must have standard 24" diameter manhole covers. Those falling in
the gutter line may use the standard grated manhole cover and serve
also as an inlet manhole.
☐ PWD
24. Prior to approval of subdivision improvement plans, the project engineer shall
provide calculations and a report confirming compliance with City regulations and
the low-impact development requirements.
☐ PWD
25. When a Storm Water Operation - Maintenance Plan (OMP) is required for an
individual lot or group of lots, the City Engineer can require the OMP to be
recorded as an agreement against each property. When recordation of an OMP
agreement is required, the agreement shall contain provisions allowing the City to
enter the property, following reasonable notice to the property owner or tenant, to
conduct an inspection of the storm water system and post-construction storm
water management controls.
☐ PWD
26. When an OMP is required, the OMP shall include a section addressing annual
inspection and reporting to the City by a third party, to the satisfaction of the City
Engineer.
☐ PWD
E. Easements
27. On-site easements for ingress, egress, pedestrian traffic, drainage, utilities, etc.,
shall be shown on the Parcel Map, or, created by separate easement documents
to be recorded concurrently with the Parcel Map.
☐ PWD
28. Driveways serving more than one lot shall require an easement for ingress/egress,
public & private utilities, and drainage, to the satisfaction of the City Engineer.
☐ PWD
29. Drainage easements shall be dedicated over areas containing drainage
improvements that benefit or serve more than one property. The determination as
☐ PWD
Page 37 of 242
ITEM NUMBER: B-1
DATE:
ATTACHMENT:
01/23/18
1D
to whether the easement is private or offered to the public will be determined by
the City Engineer prior to approval of the subdivision improvement plan and Parcel
Map.
30. Wherever an easement is created for commonly owned or operated improvements
for the benefit of more than one lot, there shall also be created a maintenance and
operations agreement, to the satisfaction of the City Engineer and City Attorney.
☐ PWD
31. Easements that are not intended to continue in perpetuity shall not be shown on
the Parcel Map and shall be recorded by separate instrument.
☐ PWD
F. Utilities
32. New utility distribution systems and services shall be constructed underground, to
the satisfaction of the City Engineer.
☐ PWD
33. Each parcel shall be served with separate services for water, sewer, gas, power,
telephone and cable TV. Utility laterals shall be located and constructed to each
lot in accordance with City Standards and Standard Specifications
☐ PWD
The following conditions of approval apply to the project referenced above. The conditions of
approval are grouped under specific headings that relate to the timing of required compliance.
Additional language within a condition may further define the timing of the required compliance.
G. The following conditions shall be satisfied PRIOR to Abandonment of Right -of-Way, or at the
time specified in the condition.
1. Rights-of-way acquisitions and/or abandonments shall be completed in accordance
with City regulations, the Streets and Highways Code, the Subdivision Map Act, and
to the satisfaction of the City Engineer.
☐ PWD
2. Easements that are not intended to continue in perpetuity shall not be shown on the
Parcel Map and shall be recorded by separate instrument.
☐ PWD
3. Right-of-Way abandonment and public use easements shall be extinguished upon
recordation of Tentative Parcel Map AT 17-0088.
☐ PWD
4. Remaining Right-of-Way shall remain a City Maintained street for maintenance
purposes.
☐ PWD
**END CONDITIONS**
Page 38 of 242
MASTER PLAN OF DEVELOPMENT / SITE PLAN ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 39 of 242
ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 40 of 242
LANDSCAPE PLAN ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 41 of 242
Elevations / Floor Plan / Sections ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 42 of 242
ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 43 of 242
ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 44 of 242
ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 45 of 242
ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 46 of 242
ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 47 of 242
COLORS AND MATERIALS BOARD ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 48 of 242
SIGNAGE
ITEM NUMBER: B-1
DATE: 01/23/18
ATTACHMENT: 2
Page 49 of 242
GRADING AND DRAINAGE PLAN
ITEM NUMBER: B-1DATE: 01/23/18ATTACHMENT: 2
Page 50 of 242
ITEM NUMBER: C-1
DATE: 01/23/18
Atascadero City Council
Staff Report - Public Works Department
Approval of Draft Conceptual Plans and Procurement for Playground
Replacements and Upgrades at Atascadero Lake Park
RECOMMENDATIONS:
The Parks and Recreation Commission recommends Council:
1. Approve draft conceptual plans for replacement of youth playground structure,
swing sets, and other upgrades including poured -in-place rubberized surfacing at
Atascadero Lake Park.
2. Authorize the City Manager to execute a contract for $280,013.05 with Great
Western Recreation to furnish and construct playground replacements and
upgrades at Atascadero Lake Park.
3. Authorize the Director of Public Works to file a Notice of Complet ion with the
County Recorder upon satisfactory completion of the project.
DISCUSSION:
Background:
At their November 28, 2017 meeting, Council allocated $280,000 of Housing Related
Parks Grant funds toward replacement of the youth playground equipment and swings
at the Lake Park. The youth playground structure is the main playground structure at the
Lake Park and is geared toward youth, ages 5 to 12. It is at the end of its useful life
(20+ years) and is slowly shrinking in size as components break and replacement parts
are no longer available or no longer compliant with current playground standards. The
existing swing sets are also nearing the end of their useful lives and are out of
compliance for fall protection.
Staff has been coordinating design options for playground replacements and upgrades
with Great Western Recreation - GameTime playgrounds are designed to “inspire
imaginations, and encourage people of all ages and abilities to be more active”. The
new playground structure is designed to be much more interactive and to capture
imaginations and spark spontaneity; all while contributing to the development of large
and small motor skills, problem-solving abilities and muscle tone by getting children
moving in a safe but fun environment.
Page 51 of 242
ITEM NUMBER: C-1
DATE: 01/23/18
Great Western Recreation prepared several conceptual plan versions for the youth
playground unit and swing sets that were reviewed by the Parks and Recreation
Commission on December 13, 2017, then revised and reviewed with the Commission
again on January 10, 2018. This process was very collaborative and involved detailed
discussions on various options and components. The attached conceptual plans reflect
the consensus of the Commission and staff, which are further recommended by the
Commission for City Council approval.
The proposed equipment provides more opportunities for play, while meeting all current
safety and fall requirements. The conceptual plans show a youth play structure which is
larger than the existing structure and consists of one small and one taller climbing
structure connected with an enclosed, flexible rope bridge. Several options for climbing
to and from the ground into the structures exist, including floating stepping stones,
ladders, stairs, an arch and stumps. The structures contain a total of 5 slides including
simple straight slides and longer twisting enclosed slides, allowing children to return to
the ground quickly. For challenging a child’s agility, there will be a balance log that
leads to a wobbling bridge and twisting rope net unit with a rock boulder feature. Swing
sets will include four regular belt swings, two toddler swings, and two adaptive swings
which allow two individuals to swing together. This playground will add to the
enrichment of the Atascadero Lake Park and provide more opportunities for play.
The existing toddler play structure will remain in-place, as-is, while the youth unit and
swing sets are proposed to be replaced. The overall perimeter of the playground will
not change and a poured-in-place rubberized surface is proposed to be constructed
within the concrete perimeter. This surface will comply with fall protection and provide
ADA accessibility.
Great Western Recreation is the GameTime vendor in our region and the designated
vendor on the US Communities Cooperative Purchasing Venture. In accordance with
the purchasing policy, the formal bid process may be bypassed when there are other
governmental contracts that were competitively bid. US Communities Cooperative
Purchasing Venture qualifies under this exemption.
The cost of the playground equipment and installation is $333,340.42 plus tax and
shipping. If the equipment is ordered prior to January 31, 2018, the City will receive a
$72,662 grant from GameTime bringing the total cost to $280,013.05.
A representative from Great Western Recreation is anticipated to be present at this
meeting to present the draft conceptual plans and answer any questions.
FISCAL IMPACT:
Approval of this item will result in expenditures of approximately $280,000 in HRP grant
monies.
Page 52 of 242
ITEM NUMBER: C-1
DATE: 01/23/18
ALTERNATIVE:
The Council may suggest modifications or revisions to the conceptual plans.
ATTACHMENT:
Draft conceptual plans for playground replacements and upgrades
Page 53 of 242
Atascadero, CA Lake Park Option 7 Red Roof
Great Western Recreation | Tyler Kyriopoulos 435-760-5103 tyler@gwpark.com
g
ITEM NUMBER: C-1
DATE: 01/23/18
ATTACHMENT: 1
Page 54 of 242
Atascadero, CA Lake Park Option 7 Red Roof
Great Western Recreation | Tyler Kyriopoulos 435-760-5103 tyler@gwpark.com
ITEM NUMBER: C-1
DATE: 01/23/18
ATTACHMENT: 1
Page 55 of 242
ITEM NUMBER: C-2
DATE: 01/23/18
Atascadero City Council
Staff Report – Administrative Services Department
Fiscal Year 2016-2017 Audit
RECOMMENDATION:
Council review and accept the financial audit for the period ended June 30, 2017.
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 performed well overall during the fiscal year 2016-2017. The Council’s
continued focus on economic development, the forward movement of the economy and
ongoing fiscal stewardship by the Council and staff are the primary reasons for the
positive results.
Compared to the most recent Seven-Year Projection that was adopted in June 2017 as
part of the 2017-2019 Budget, the City’s General Fund finished the year very close to
expectations. A few of the major revenue sources were down slightly, and others were
up slightly. Employee services and operating costs were right on projections. Overall,
the City is right on target with the June 2017 Seven-Year Projection.
General Fund Activity, Excluding Measure F-14 Activity
General Fund revenues were just under $20.5 million for the fiscal year. General Fund
expenditures were about $20.7 million during the year. The net change in fund balance
for the General Fund was a decrease of about $234,000. The June 2017 Seven-Year
Projection estimated a net loss of $545,460. This is a positive difference between
actual and projections of about $311,500. These figures exclude Measure F-14 Activity.
General Fund Activity - Measure F-14 Activity
Measure F-14 Sales Tax activity is included in the General Fund for legal and
accounting reasons, but it is broken out in this discussion for more transparency.
Measure F-14 revenue was about $2.1 million for the fiscal year. Expenditures were
about $2.1 million. The net change in fund balance was $12,000.
Page 56 of 242
ITEM NUMBER: C-2
DATE: 01/23/18
All General Fund activity (Measure F-14 and non-Measure F-14) combined to decrease
the General Fund by about $246,000 during the year. The General Fund balance at the
end of the year, including the Measure F-14 funds, was $11,392,595.
General Fund activity for fiscal year 2016-2017 is summarized in the following chart:
Measure F-14 Non-Measure F-14 Total General Fund
Revenues 2,125,990$ 20,466,086$ 22,592,076$
Expenditures 2,138,147 20,700,041 22,838,188
Net changes in Fund balance (12,157) (233,955) (246,112)
Beginning Fund Balance 2,373,900 9,264,807 11,638,707
Ending Fund Balance 2,361,743$ 9,030,852$ 11,392,595$
Council’s long-term Financial Strategy, as further detailed in the City’s June 2017 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 201 6-2017 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 2015-2016 and 2016-2017 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.
Page 57 of 242
ITEM NUMBER: C-2
DATE: 01/23/18
2015/2016
Actuals
2016/2017
Actuals % Change $ Change
REVENUES:
Property Tax 8,315,801$ 8,927,672$ 7.4%611,871$
Sales tax 3,812,457 3,620,027 -5.0%(192,430)
Transient Occupancy Tax 1,238,431 1,337,528 8.0%99,097
Other Taxes 1,361,522 1,487,696 9.3%126,174
Intergovernmental 137,993 139,698 1.2%1,705
Grants 103,203 13,455 -87.0%(89,748)
Service Charges
Mutual Aid 758,524 473,670 -37.6%(284,854)
Public safety 188,758 187,713 -0.6%(1,045)
Development 1,114,383 1,271,174 14.1%156,791
Recreation, zoo,
parks & pavilion 866,488 898,973 3.7%32,485
Interest 57,800 70,811 22.5%13,011
Adjustment to Market Value-GASB 31 47,886 (67,580) -241.1%(115,466)
Interfund charges 804,164 936,813 16.5%132,649
Other 957,459 674,246 -29.6%(283,213)
Transfers 391,090 494,190 26.4%103,100
Total revenues 20,155,959$ 20,466,086$ 1.5%310,127$
EXPENDITURES:
Employee services (13,429,637)$ (14,213,908)$ 5.8%(784,271)$
(4,835,994) (4,897,676) 1.3%(61,682)
Special purchases (370,934) (1,351,509) 264.4%(980,575)
Capital outlay (713,773) (236,948) -66.8%476,825
Total expenses (19,350,338) (20,700,041) 7.0%(1,349,703)$
NET INCOME 805,621$ (233,955)$
Operating supplies &
services
GENERAL FUND COMPARATIVE INCOME STATEMENT
Excluding Measure F-14 Activity
Revenues
Some notable deviations from the prior year on the revenue side are changes in
Property Tax Revenue, Sales Tax Revenue, Transient Occupancy Tax, Mutual Aid
activity and Other Revenues.
Property Tax Revenue
During the economic downturn, Property Tax Revenue hit the lowest level during fiscal
year 2011-2012. Since that time, 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 7.4% increase from the
2015-2016 fiscal year to the 2016-2017 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.
Page 58 of 242
ITEM NUMBER: C-2
DATE: 01/23/18
Detailed, comparative Property Tax Revenue information for the most recently
completed two fiscal years is found below:
2015/2016
Actuals
2016/2017
Actuals % Change $ Change
Secured Property Tax 5,403,114$ 5,712,108$ 5.7%308,994$
Property tax in lieu of VLF 2,450,630 2,596,002 5.9%145,372
Unsecured property tax 143,166 147,249 2.9%4,083
Supplemental property tax 143,312 193,007 34.7%49,695
Redevelopment agency distribution 181,523 283,066 55.9%101,543
Prior year secured and unsecured (5,680) (3,484) -38.7%2,196
Property tax penalities and interest (264) (276) 4.5%(12)
Total revenues 8,315,801$ 8,927,672$ 7.4%611,871$
GENERAL FUND PROPERTY TAX REVENUE COMPARISON
Sales Tax Revenue
As indicated previously, 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 down 5% (about $192,000) over fiscal
year 2015-2016. Fiscal year 2015-2016 revenue included a one-time bump for the final
payment of the State’s “Triple Flip”. Outside of this adjustment, Sales Tax had a minimal
but positive increase. 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
reflect more and more favorably on Sales Tax Revenue in the long-term.
Transient Occupancy Taxes
Transient Occupancy Tax (TOT) was up about $99,000, or 8%, over the prior year due
to the Council’s continued efforts on tourism and coordinating efforts of the Atascadero
Tourism Business Improvement District.
Mutual Aid
Revenue from Mutual Aid activity was down about $285,000 from the prior year, with a
corresponding decrease in expenditures. Mutual Aid activity fluctuates based on the fire
response needs during the year.
Page 59 of 242
ITEM NUMBER: C-2
DATE: 01/23/18
Other Revenue
The category of Other Revenue includes a number of rev enue sources such as
donations and administrative charges. Other Revenue for fiscal year 2016-2017 was
about $283,000 less than fiscal year 2015-2016, primarily due to some generous one-
time donations that occurred in fiscal year 2015-2016.
Expenditures
Employee Services
Employee Services actual costs for 2016-2017 were about 5.8% higher than in the prior
year and were right on target with the June 2017 Seven -Year Projection. The fact that
these costs are coming in as expected is especially relevant given the fact that
Employee Services are the largest portion of General Fund Expenditures.
Operating Supplies and Services
When compared to the prior year, 2016-2017 expenditures were about $62,000 higher.
However, actual results for 2016-2017 were only slightly under the June 2017 Seven -
Year Forecast amounts. 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 the
future. Less frequently, an alternative to purchasing the items has been identified.
Included in General Fund Special Purchases is a City Council authorized transfer of
$1,000,000 from the General Fund to the Building Maintenance and Replacement Fund.
The City was contributing a modest amount of funding annually toward building
replacement reserves, but that ceased in fiscal year 2009-2010, in order to close the
gap between expenditures and decreasing revenues during the Great Recession. Th e
2016-2017 transfer will be held in the Building Maintenance and Replacement Fund
reserves for future needs.
General Fund Balance
The General Fund balance at June 30, 2017, was about $11.4 million, or 50% 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 June 2017 Seven-
Year Projection estimates the continued use of General Fund reserves through fiscal
year 2022-2023. At no time are reserves expected to drop below the Council Policy
minimum of 20% of general fund expenditures.
Page 60 of 242
ITEM NUMBER: C-2
DATE: 01/23/18
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 t heir
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 2016-2017 Audited City Financial Statements
2. Independent Auditors’ Report on Internal Control
Page 61 of 242
CITY OF ATASCADERO
FINANCIAL STATEMENTS
June 30, 2017
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 62 of 242
FINANCIAL STATEMENTS
June 30, 2017
Tom O’Malley, MAYOR
Roberta Fonzi, MAYOR PRO TEMPORE
Charles Bourbeau, COUNCIL MEMBER
Heather Moreno, COUNCIL MEMBER
Brian Sturtevant, COUNCIL MEMBER
Rachelle Rickard, CITY MANAGER
Prepared by the Department of Administrative Services
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 63 of 242
CITY OF ATASCADERO
TABLE OF CONTENTS
June 30, 2017
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 ………………………………………………76
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund Detail………………………………………………78
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - In Lieu Low/Moderate Income Housing Fund………………………………………………95
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Circulation System Fees Fund………………………………………………96
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Fire Aerial Vehicle Impact Fees Fund………………………………………………97
Schedule of Funding Progress for Postemployment Benefits Other Than Pensions……………………………………………………………………………………………98
i
ITEM NUMBER: C-2
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ATTACHMENT: 1
Page 64 of 242
CITY OF ATASCADERO
TABLE OF CONTENTS
June 30, 2017
Required Supplementary Information (continued):
Schedule of the Local Government's Proportionate Share of the Net Pension Liability ……………………………………………………………………………………………………99
Schedule of Pension Contributions…………………………………………………………………………………………………………………………………………………………….100
Other Supplementary Information:
Major Debt Service Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - 2010 Bond Debt Service Fund………………………………………………101
Nonmajor Governmental Funds Overview………………………………………………………………………………………………………………………………………….102
Combining and Individual Fund Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds………………………………………………………………………………………………………………107
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds…………………………………..………………112
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual:
Supplemental Law Enforcement Services Fund…………………………………………………………………………………………………………………………….117
Atascadero Tourism Business Improvement District Fund……………………………………………………………………………………………………………………………………….118
Community Development Block Grant Fund………………………………………………………………………………………………………………………………..119
Tree Plant Fund………………………………………………………………………………………………………………………………………………………………120
Gas Tax Fund…………………………………………………………………………………………………………………………………………………………………..121
Local Transportation Fund……………………………………………………………………………………………………………………………………………..122
Street Assessment Fund……………………………………………………………………………………………………………………………………………………..123
General Government Facilities Fees Fund……………………………………………………………………………………………………………………………………..124
Storm Drainage Facilities Fees Fund…………………………………………………………………………………………………………………………………………….125
Law Enforcement Facilities Fees Fund…………………………………………………………………………………………………………………………………….126
Fire Facilities Fees Fund…………………………………………………………………………………………………………………………………………………………..127
Open Space Acquisition Fees Fund……………………………………………………………………………………………………………………………………………….128
Parkland Facilities Fees Fund………………………………………………………………………………………………………………………………………………………129
Public Facilities Fees Fund………………………………………………………………………………………………………………………………………………………130
Library Expansion Facilities Fees Fund………………………………………………………………………………………………………………………………………………131
Community Facilities District Fund…………………………...………………..…………………………………………………………………………………………..132
ii
ITEM NUMBER: C-2
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ATTACHMENT: 1
Page 65 of 242
CITY OF ATASCADERO
TABLE OF CONTENTS
June 30, 2017
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………….……………………………………………………………………………………………133
Apple Valley Landscape & Lighting Assessment District Fund…………………..…………………………………………………………………………………………134
Las Lomas Street & Storm Drain Assessment District Fund……………………...………………………………………………………………………………………135
Las Lomas Landscape & Lighting Assessment District Fund…………………………...……………………………………………………………………………………136
De Anza Street & Storm Drain Assessment District Fund…………………………..…………………………………………………………………………………137
De Anza Landscape & Lighting Assessment District Fund…………………………...…………………………………………………………………………………138
Capital Projects Fund……………………………………………………………………………………………………………………………………………………………139
2010 Bond Proceeds Master Agreement Fund……………………………………………………………………………………………………………………………………………………………140
Youth Center Construction Fund………………………………………………………………………………………………………………………………………….141
1992 Street Assessment Improvement Fund…………………………………………………………………………………………………………………………..142
Combining Statement of Net Position - Internal Service Funds……………………………………………………………………………………………………………………143
Combining Statement of Revenues, Expenses, and Changes in Net Position - Internal Service Funds…………………………………………………………………..145
Combining Statement of Cash Flows - Internal Service Funds……………………………………………………………………………………………………………..147
iii
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 66 of 242
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, 2017, 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, 2017, 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. 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 1 ITEM NUMBER: C-2DATE: 01/23/18ATTACHMENT: 1Page 67 of 242
information on pages 76 through 97, the schedule of funding progress for post-employment benefits other than pensions on page 98, the schedule of proportionate share of net pension liability on page 99, and the schedule of contributions on page 100, 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 12, 2018, 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 12, 2018 2 ITEM NUMBER: C-2DATE: 01/23/18ATTACHMENT: 1Page 68 of 242
3
MANAGEMENT’S DISCUSSION AND ANALYSIS
Fiscal Year Ended June 30, 2017
INTRODUCTION
This discussion and analysis of the City of Atascadero’s financial performance provides an overview of the City’s financial activities for the fiscal year
ended June 30, 2017. 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, 2017, by
about $177.2 million. Of this amount, $130.1 million is net investment in capital assets, $37.7 million is restricted for various purposes, and $9.4
million is unrestricted.
Capital projects expenditures were more than the amount spent in the prior fiscal year by about $3.9 million due primarily to road projects and
other capital projects such as the Centennial Bridge and Plaza and the ALPS Three Bridges Trailhead and Parking Lot.
As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $48.6 million, a decrease of
about $428,000 from the prior fiscal year. Approximately $39.2 million of the total is not available for more spending because it represents
amounts that are already obligated or restricted, including $16.8 million in advances receivables from the Successor Agency and $5.7 million in
notes receivable for affordable housing. About $9.1 million of the ending fund balance is available for future obligations.
The City’s compensated absences due to employees increased by about $148,000, and the City’s debt increased by about $4.4 million. This
increase was primarily due to the City’s change in CalPERS Net Pension Liability. For additional information, see Note 9 in the Notes to the
Financial Statements.
At the end of the current fiscal year, unassigned fund balance for the general fund was $9,895,669 or 44% of total general fund expenditures,
$2,361,743 of which is related to the Sales Tax Measure F-14 funding. The decrease in this unassigned fund balance from the prior year is
$205,227, which is primarily due to planned use of reserves as a part of Council’s overall financial strategy.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 69 of 242
City of Atascadero
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2017
4
OVERVIEW OF THE FINANCIAL STATEMENTS
The financial statements presented herein include the activities of the City of Atascadero using the integrated approach as prescribed by Governmental
Accounting Standards Board (GASB) Statement No. 34.
Government-Wide Financial Statements
The Government-W ide Financial Statements present a broad overview of the financial picture of the City from the economic resources measurement
focus using the accrual basis of accounting. They present governmental activities and business-type activities separately. These statements include all
assets of the City (including infrastructure) as well as all liabilities (including long-term 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 Successor Agency
identified in each community. In Atascadero, the City became the Successor Agency and holds these assets and liabilities in Private Purpose Trust. See
Note 15 in the Notes to the Financial Statements for further details on the Successor Agency. The City has no component units that require discrete
presentation in accordance with GASB Statement No. 14, as amended by GASB Statements No. 39, No. 61, and No. 80.
Fund Financial Statements
A fund is a group of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The
City of Atascadero, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal
requirements. The funds of the City are divided into two categories of activities – governmental and proprietary.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2017
5
OVERVIEW OF THE FINANCIAL STATEMENTS (continued)
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the Government-wide Financial
Statements. However, unlike the Government-wide Financial Statements, Governmental Fund Financial Statements focus on near-term inflows and
outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful
in evaluating a government’s near-term financing requirements.
Because the focus of Governmental Fund Financial Statements is narrower than that of the Government-wide Financial Statements, it is useful to
compare the information presented for governmental funds with similar information presented for governmental activities in the Government-wide
Financial Statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the
governmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City maintains multiple individual governmental funds. Information for the General Fund is presented separately in the governmental funds balance
sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances. The General Fund, the In Lieu Low/Moderate
Income Housing Fund, the Circulation System Fees Fund, the Fire Aerial Vehicle Impact Fees Fund, and the 2010 Bond Debt Service Fund are
considered to be the major governmental funds. Data from the other nonmajor governmental funds are combined into a single, aggregated presentation.
Individual fund data, including budgetary information, for each of these nonmajor governmental funds is provided in the combining financial statements
under the supplementary information section.
A budget comparison statement has been provided to demonstrate compliance with the budget. Budgetary information for the major governmental funds
has been provided under the required supplementary information section.
Proprietary Funds
Proprietary Funds provide the same type of information as the business-type activities in the government-wide financial statements, except that the
Proprietary Funds provide greater detail. The City maintains two types of Proprietary Funds: Enterprise Funds and Internal Service Funds. The City’s
Enterprise Funds are the same as the business-type activities reported in the Government-wide Financial Statements: Transit and Wastewater. The City
uses Internal Service Funds to report activities that provide supplies and services for the City’s other programs and activities. The City’s Internal Services
Funds include the Technology Fund, the Building Maintenance and Replacement Fund, and the Vehicle and Equipment Replacement Fund. The Internal
Service Funds are combined into one column within the Proprietary Funds statements and are combined with governmental activities in the Government-
wide Financial Statements.
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-2
DATE: 01/23/18
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2017
6
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City of Atascadero, assets
exceeded liabilities by about $177.2 million at the close of the most recent fiscal year.
2016-2017
Governmental
Activities
2016-2017
Business-Type
Activities
2016-2017
Total
2015-2016
Governmental
Activities
2015-2016
Business-Type
Activities
2015-2016
Total
59,979,533$ 10,693,780$ 70,673,313$ 59,456,836$ 10,643,587$ 70,100,423$
129,146,060 15,247,271 144,393,331 127,024,659 15,606,829 142,631,488
Total assets 189,125,593 25,941,051 215,066,644 186,481,495 26,250,416 212,731,911
7,600,976 163,195 7,764,171 4,173,383 124,516 4,297,899
Total deferred outflows 7,600,976 163,195 7,764,171 4,173,383 124,516 4,297,899
3,752,417 360,297 4,112,714 3,613,478 309,662 3,923,140
39,886,263 633,743 40,520,006 35,571,198 577,310 36,148,508
Total liabilities 43,638,680 994,040 44,632,720 39,184,676 886,972 40,071,648
957,647 51,412 1,009,059 2,106,757 62,857 2,169,614
Total deferred inflows 957,647 51,412 1,009,059 2,106,757 62,857 2,169,614
114,912,430 15,247,271 130,159,701 113,511,857 15,606,829 129,118,686
37,662,122 - 37,662,122 37,874,167 - 37,874,167
(444,310) 9,811,523 9,367,213 (2,022,579) 9,818,274 7,795,695
Total net position 152,130,242$ 25,058,794$ 177,189,036$ 149,363,445$ 25,425,103$ 174,788,548$
Net position:
Net investment in
capital assets
Restricted
Unrestricted
Current and other assets
Capital assets
Current liabilities
Noncurrent liabilities
Deferred outflows
Deferred inflows
The largest portion of the City’s net position (74%) reflects its investment in capital assets, less any related debt used to acquire those assets that is still
outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending.
Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be
provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
An additional 21% of the City’s net position represents resources subject to external restrictions on how they may be used. The remaining 5%
($9,367,214) is considered unrestricted and may be used to meet the City’s ongoing obligations to citizens and creditors. There was an increase of
$1,571,518 in unrestricted net position from fiscal year 2015-2016 to 2016-2017.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2017
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 $2.4 million. Information about changes in net position is summarized below:
2016-2017
Governmental
Activities
2016-2017
Business-Type
Activities
2016-2017
Total
2015-2016
Governmental
Activities
2015-2016
Business-Type
Activities
2015-2016
Total
Revenues:
Program Revenues
Charges for services 3,228,842$ 2,165,440$ 5,394,282$ 3,331,208$ 2,160,494$ 5,491,702$
Operating grants and contributions 1,500,299 352,750 1,853,049 1,734,165 329,378 2,063,543
Capital grants and contributions 2,241,202 - 2,241,202 2,927,653 - 2,927,653
General Revenues:
Secured and unsecured property taxes 9,684,656 - 9,684,656 8,995,183 - 8,995,183
Sales and use taxes 5,739,447 - 5,739,447 5,907,573 - 5,907,573
Other taxes 3,138,020 - 3,138,020 2,886,228 - 2,886,228
Motor Vehicle in Lieu 13,833 - 13,833 11,769 - 11,769
Investment Income 684,068 5,568 689,636 1,254,114 179,009 1,433,123
Total Revenues 26,230,367 2,523,758 28,754,125 27,047,893 2,668,881 29,716,774
SUMMARY OF CHANGES IN NET POSITION
For the Fiscal Years Ended June 30, 2017 and 2016
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2017
8
GOVERNMENT-WIDE FINANCIAL ANALYSIS (continued)
2016-2017
Governmental
Activities
2016-2017
Business-Type
Activities
2016-2017
Total
2015-2016
Governmental
Activities
2015-2016
Business-Type
Activities
2015-2016
Total
Program Expenses
General Government 2,959,691$ -$ 2,959,691$ 2,722,773$ -$ 2,722,773$
Public Safety 11,365,013 - 11,365,013 10,160,806 - 10,160,806
Community Development 2,201,570 - 2,201,570 1,970,389 - 1,970,389
Community, Recreation & Zoo Services 2,271,284 - 2,271,284 2,368,234 - 2,368,234
Parks & Open Space 716,736 - 716,736 759,621 - 759,621
Public Works 3,206,609 - 3,206,609 3,293,532 - 3,293,532
Sewer - 2,414,933 2,414,933 - 2,237,196 2,237,196
Transit - 475,134 475,134 - 444,181 444,181
Interest on long-term debt 742,667 742,667 749,604 - 749,604
Total Expenses 23,463,570 2,890,067 26,353,637 22,024,959 2,681,377 24,706,336
Change in net position 2,766,797 (366,309) 2,400,488 5,022,934 (12,496) 5,010,438
Net position- beginning 149,363,445 25,425,103 174,788,548 144,340,511 25,437,599 169,778,110
Net position- ending 152,130,242$ 25,058,794$ 177,189,036$ 149,363,445$ 25,425,103$ 174,788,548$
SUMMARY OF CHANGES IN NET POSITION
For the Fiscal Years Ended June 30, 2017 and 2016
Governmental activities during the year increased the City’s net position by $2,766,797. Business-type activities decreased the City’s net position by
$366,309.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2017
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, 2017, the City’s governmental funds reported combined ending fund balances of $48,574,699. Approximately 3% ($1,497,656) 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 $9,055,416. The General Fund portion of this, $9,895,669, 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 $37,737,698 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, $283,929, 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, 2017, the total fund balance was $11,392,595 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 50.3% of fund expenditures, compared to 59.5% the prior fiscal year. The General Fund
balance decreased $246,112 during the fiscal year.
In Lieu Low/Moderate Income Housing Fund – This fund accounts for fees that are paid by developers in lieu of building inclusionary (affordable)
housing. These fees are expended on programs that provide and/or promote affordable housing within the City. At June 30, 2017, the fund balance was
$5,688,220.
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, 2017, was $2,072,218, up $175,560 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 ($840,253) at June 30, 2017. 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-2
DATE: 01/23/18
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2017
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, 2017, the total fund balance was
$16,770,795, which reflects $15.4 million in advances receivable from the Successor Agency. See Notes 8 and 15 to the financial statements for
additional information on the Successor Agency and the bond issue.
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, 2017, these funds had an aggregate fund balance of $13,491,124. Of this total, $730 is non-
spendable and $283,929 is assigned for specific uses. The Restricted Fund Balance is $13,206,465. 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 2016-2017 by $4,315,065, 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 $22,951,674 and $606,818 for
Business-type Activities. Compensated absences increased by $147,525 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, 2017,
net capital assets of the governmental activities totaled $129,146,060 and the net capital assets of the business-type activities totaled $15,247,271.
Depreciation on capital assets is recognized in the Government-wide Financial Statements. The City has elected to depreciate its infrastructure assets.
In order to depreciate the infrastructure assets, an estimated useful life for each type of asset was determined using engineering standards, industry
standards, as well as discussions with City staff regarding the City’s maintenance program for each asset type. This allowed the estimated useful life of
each asset type to be tailored to include the unique attributes of the City of Atascadero.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2017
11
FINANCIAL ANALYSIS OF THE CITY’S FUNDS (continued)
The following table presents summary information on the City’s capital assets:
2016-2017
Governmental
Activities
2016-2017
Business-Type
Activities
2016-2017
Total
2015-2016
Governmental
Activities
2015-2016
Business-Type
Activities
2015-2016
Total
Non-Depreciable:
Land 40,855,264$ 442,044$ 41,297,308$ 40,855,264$ 442,044$ 41,297,308$
Construction in progress 5,130,072 111,118 5,241,190 3,359,872 65,702 3,425,574
Depreciable:
Vehicles and equipment 10,976,017 1,102,728 12,078,745 9,458,163 717,903 10,176,066
Structures and improvements 50,194,569 29,018,882 79,213,451 50,114,352 28,985,980 79,100,332
Infrastructure 64,895,103 - 64,895,103 63,317,903 - 63,317,903
Accumulated Depreciation (42,904,965) (15,427,501) (58,332,466) (40,080,895) (14,604,800) (54,685,695)
Net capital assets 129,146,060$ 15,247,271$ 144,393,331$ 127,024,659$ 15,606,829$ 142,631,488$
General Fund Budgetary Highlights
A detailed budgetary comparison schedule for the fiscal year ended June 30, 2017, 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 2016-2017 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 2016-2017.
General Fund Original Budget Final Budget Actual
Variance
Positive
(Negative)
Revenues 20,475,030$ 21,002,170$ 22,097,886$ 1,095,716$
Expenditures 23,124,180 25,223,270 22,668,788 2,554,482
Other Sources (Uses)251,530 251,530 324,790 73,260
Fund Balance, beginning 11,638,707 11,638,707 11,638,707 -
Fund Balance, ending 9,241,087$ 7,669,137$ 11,392,595$ 3,723,458$
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2017
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 public safety, mutual aid,
recreation activities, Measure F-14 projects, and the $1,000,000 contribution toward deferred maintenance costs in the Building Maintenance and
Replacement Fund. 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 $3.7 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 is ongoing 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.
CalPERS Retirement Cost Increases In December 2016, the CalPERS Board of Directors elected to change the discount rate from 7.5% to 7.0%, to be
phased in over a three year time frame. The discount rate is the assumed rate of return on investments, and decreasing this rate assumes that CalPERS
will learn less interest income, and consequently, employers like the City will see significant increases in the costs required to fund the Retirement Plan.
State impacts and other governmental regulation Impacts from the State such as water restrictions, climate action plans, changes to State building and
construction codes, new environmental regulations, heavy reporting requirements and minimum wage increases continue to burden the City’s budget.
Animal Control The City contracts with the County of San Luis Obispo for animal control services. Operating costs have been on the rise each year, and
the County will be building a new facility for which Atascadero will need to contribute. The County and the cities continue negotiations to find the most
affordable and effective solution.
The 2017-2018 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
Downtown Revitalization
Employee Resources
To accomplish all of these goals, the 2017-2018 budget includes the planned use of $367,600 in reserves, in accordance with the Council’s financial
strategy.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT TEAM
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City’s finances and
to show the City’s accountability for the money it receives. Questions concerning any of the information provided in this report or requests for additional
financial information should be addressed to the City of Atascadero, Administrative Services Department, 6500 Palma Avenue, Atascadero, CA 93422.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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BASIC FINANCIAL STATEMENTS
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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CITY OF ATASCADERO
STATEMENT OF NET POSITION
June 30, 2017
Governmental
Activities
Business-Type
Activities Total
ASSETS
Cash and investments 30,175,183$ 10,631,121$ 40,806,304$
Restricted cash and investments:
Cash with fiscal agents 1,410,793 - 1,410,793
Certificates of deposit 85,473 - 85,473
Receivables:
Federal distributions due 3,082,080 187,580 3,269,660
Due from State of California 1,770,781 1,810 1,772,591
Due from County of San Luis Obispo 228,316 27,010 255,326
Accrued interest 54,227 18,274 72,501
Accrued interest receivable- 2010 bonds 183,437 - 183,437
Other receivables 873,136 40,359 913,495
Internal balances 214,243 (214,243) -
Deposits, prepaid items and inventory 38,048 1,869 39,917
Notes receivable 5,128,641 - 5,128,641
Advance receivable- Successor Agency 16,735,175 - 16,735,175
Capital assets:
Non-depreciable:
Land 40,855,264 442,044 41,297,308
Construction in progress 5,130,072 111,118 5,241,190
Depreciable:
Vehicles and equipment 10,976,017 1,102,728 12,078,745
Structures and improvements 50,194,569 29,018,882 79,213,451
Infrastructure 64,895,103 - 64,895,103
Accumulated depreciation (42,904,965) (15,427,501) (58,332,466)
Total assets 189,125,593 25,941,051 215,066,644
DEFERRED OUTFLOWS
Deferred outflows related to pensions 7,600,976 163,195 7,764,171
Total deferred outflows 7,600,976 163,195 7,764,171
The notes to the basic financial statements are an integral part of this statement.
13
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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CITY OF ATASCADERO
STATEMENT OF NET POSITION (continued)
June 30, 2017
Governmental
Activities
Business-Type
Activities Total
LIABILITIES
Accounts payable 1,617,794$ 263,587$ 1,881,381$
Accrued salaries and benefits 496,293 15,809 512,102
Accrued interest payable 183,437 - 183,437
Other payables 39,089 24,529 63,618
Deposits payable 63,292 - 63,292
Unearned revenue 1,352,512 56,372 1,408,884
Noncurrent liabilities:
Due within one year 237,982 - 237,982
Due in more than one year 39,648,281 633,743 40,282,024
Total liabilities 43,638,680 994,040 44,632,720
DEFERRED INFLOWS
Deferred inflows related to pensions 957,647 51,412 1,009,059
Total deferred inflows 957,647 51,412 1,009,059
NET POSITION
Net investment in capital assets 114,912,430 15,247,271 130,159,701
Restricted for:
Restricted for parks and recreation 3,543,440 - 3,543,440
Restricted for streets, roads and drainage 7,757,638 - 7,757,638
Restricted for public safety 1,479,863 - 1,479,863
Restricted for redevelopment & housing 7,937,823 - 7,937,823
Restricted for debt service 16,943,358 - 16,943,358
Unrestricted (444,310) 9,811,523 9,367,213
Total net position 152,130,242$ 25,058,794$ 177,189,036$
The notes to the basic financial statements are an integral part of this statement.
14
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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CITY OF ATASCADERO
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2017
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 2,959,691$ 270,590$ 14,096$ -$ (2,675,005)$ -$ (2,675,005)$
Public safety 11,365,013 739,438 223,264 399,913 (10,002,398) - (10,002,398)
Community development 2,201,570 1,089,445 - 109,467 (1,002,658) - (1,002,658)
2,271,284 864,246 31,575 81,682 (1,293,781) - (1,293,781)
Parks & open space 716,736 48,094 - 338,908 (329,734) - (329,734)
Public works 3,206,609 217,029 1,231,364 1,311,232 (446,984) - (446,984)
Interest on long-term debt 742,667 - - - (742,667) - (742,667)
Total governmental activities 23,463,570 3,228,842 1,500,299 2,241,202 (16,493,227) - (16,493,227)
Business-type activities:
Sewer 2,414,933 2,119,725 - - - (295,208) (295,208)
Transit 475,134 45,715 352,750 - - (76,669) (76,669)
Total business-type activities 2,890,067 2,165,440 352,750 - - (371,877) (371,877)
Total government 26,353,637$ 5,394,282$ 1,853,049$ 2,241,202$ (16,493,227) (371,877) (16,865,104)
General revenues
Taxes:
Secured and unsecured property taxes 9,684,656 - 9,684,656
Sales tax and payments in lieu of sales tax 5,739,447 - 5,739,447
Transient lodging tax 1,337,528 - 1,337,528
Franchise taxes 1,168,572 - 1,168,572
Business license tax 165,542 - 165,542
Property transfer tax 153,582 - 153,582
Other taxes 312,796 - 312,796
Motor vehicle in lieu 13,833 - 13,833
Investment income (54,515) 5,568 (48,947)
Interest from Successor Agency 738,583 - 738,583
Total general revenues 19,260,024 5,568 19,265,592
Change in net position 2,766,797 (366,309) 2,400,488
Net position at beginning of fiscal year 149,363,445 25,425,103 174,788,548
Net position at end of fiscal year 152,130,242$ 25,058,794$ 177,189,036$
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.
15
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 82 of 242
CITY OF ATASCADERO
GOVERNMENTAL FUNDS
BALANCE SHEET
June 30, 2017
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 8,711,098$ 678,420$ 3,012,717$ -$ 2$ 12,373,043$ 24,775,280$
Restricted cash and investments:
- - - - 1,410,793 - 1,410,793
Certificates of deposit 85,473 - - - - - 85,473
Receivables:
Federal distributions due 72,040 - - - - 1,099,141 1,171,181
Due from State of California 1,030,611 - - - - 103,169 1,133,780
118,421 - - - - 109,895 228,316
Accrued interest 18,416 1,159 5,330 - - 21,513 46,418
Other receivables 737,829 - 2,192 731 - 132,217 872,969
Due from other funds 893,100 - - - - 840,984 1,734,084
Deposits, prepaid items, and inventory 36,278 - - - - 730 37,008
Notes receivable - 5,008,641 - - - 120,000 5,128,641
Advances receivable- Successor Agency 1,375,175 - - - 15,360,000 - 16,735,175
Total assets 13,078,441$ 5,688,220$ 3,020,239$ 731$ 16,770,795$ 14,800,692$ 53,359,118$
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.
16
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 83 of 242
CITY OF ATASCADERO
GOVERNMENTAL FUNDS
BALANCE SHEET (continued)
June 30, 2017
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 834,126$ -$ 20,245$ -$ -$ 471,436$ 1,325,807$
Accrued salaries and benefits 472,298 - - - - 11,680 483,978
Due to other funds - - - 840,984 - 678,857 1,519,841
Unearned revenue 277,041 - 927,776 - - 147,595 1,352,412
Deposits 63,292 - - - - - 63,292
Other payables 39,089 - - - - - 39,089
Total liabilities 1,685,846 - 948,021 840,984 - 1,309,568 4,784,419
Fund Balances:
Nonspendable 1,496,926 - - - - 730 1,497,656
Restricted - 5,688,220 2,072,218 - 16,770,795 13,206,465 37,737,698
Assigned for road projects - - - - - 283,929 283,929
Unassigned 9,895,669 - - (840,253) - - 9,055,416
Total fund balances 11,392,595 5,688,220 2,072,218 (840,253) 16,770,795 13,491,124 48,574,699
Total liabilities and fund balances 13,078,441$ 5,688,220$ 3,020,239$ 731$ 16,770,795$ 14,800,692$ 53,359,118$
Other
NonMajor
Governmental
Funds
The notes to the basic financial statements are an integral part of this statement.
17
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 84 of 242
CITY OF ATASCADERO
RECONCILIATION OF THE GOVERNMENTAL FUNDS - BALANCE SHEET
TO THE STATEMENT OF NET POSITION
Total fund balances - governmental funds 48,574,699$
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 111,350,054$
Accumulated depreciation (29,491,510)
Net 81,858,544
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.(183,437)
In governmental funds, the receivable from the Successor Agency related to interest on the 2010 long-term debt is
183,437
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 15,360,000
Workers' Compensation estimated claims liability in excess of deposits 34,760
Compensated absences payable 1,226,949
PERS pension liability 22,199,826
Other Post Employment Benefits 186,100
(39,007,635)
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 7,397,697
Deferred inflows (894,659)
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.(69,394)
June 30, 2017
not recognized until the period in which it is paid. In the government-wide statement of activities, it is
recognized in the period that it is incurred.
The notes to the basic financial statements are an integral part of this statement.
18
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 85 of 242
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.54,270,990$
Total net position, governmental activities 152,130,242$
June 30, 2017
The notes to the basic financial statements are an integral part of this statement.
19
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 86 of 242
CITY OF ATASCADERO
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
For the Fiscal Year Ended June 30, 2017
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 8,927,672$ -$ -$ -$ -$ 1,024,491$ 9,952,163$
Taxes based on sales and use 5,739,447 - - - - - 5,739,447
Franchise tax 1,168,572 - - - - - 1,168,572
Other taxes 1,656,652 - - - - - 1,656,652
Licenses and permits 542,181 109,467 296,570 4,610 - 602,778 1,555,606
Intergovernmental revenues:
13,833 - - - - - 13,833
Grants 13,455 - - - - 1,056,991 1,070,446
Other governmental revenues 125,865 - - - - 1,231,364 1,357,229
Charges for services:
Public safety 661,383 - - - - - 661,383
Development 728,993 - - - - - 728,993
Recreation, parks, pavilion and zoo 898,973 - - - - - 898,973
Other services 56,654 - - - - - 56,654
Fines and forfeitures 76,981 - - - - - 76,981
Use of money and property 9,801 (83,434) 4,885 - 740,247 21,567 693,066
Other revenues 1,477,424 - - - - 58,000 1,535,424
Total revenues 22,097,886 26,033 301,455 4,610 740,247 3,995,191 27,165,422
Motor vehicle in lieu
The notes to the basic financial statements are an integral part of this statement.
20
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 87 of 242
CITY OF ATASCADERO
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For the Fiscal Year Ended June 30, 2017
General
Fund
In Lieu Low /
Moderate
Income Housing
Fund
Circulation
System Fees
Fund
Fire Aerial
Vehicle Impact
Fees Fund
2010 Bond Debt
Service Fund
Other
NonMajor
Governmental
Funds Totals
Expenditures:
Current:
General government 3,213,988$ -$ -$ -$ -$ 6,866$ 3,220,854$
Public safety 11,174,013 - - - - 124,743 11,298,756
Community development 1,761,188 49,781 - - 1,975 232,639 2,045,583
2,389,306 - - - - 8,068 2,397,374
Parks and open space 598,761 - - - - 26,797 625,558
Public works 1,156,437 - - - - 1,096,280 2,252,717
Capital outlay 2,375,095 - 125,895 - - 2,278,953 4,779,943
Debt service:
Principal - - - - 225,000 - 225,000
Interest - - - - 747,313 - 747,313
Total expenditures 22,668,788 49,781 125,895 - 974,288 3,774,346 27,593,098
Excess of revenues over (under)
expenditures (570,902) (23,748) 175,560 4,610 (234,041) 220,845 (427,676)
Other Financing Sources (Uses):
Transfers in 494,190 - - - - 193,240 687,430
Transfers out (169,400) - - - - (518,030) (687,430)
Total other financing sources
and uses 324,790 - - - - (324,790) -
Net change in fund balances (246,112) (23,748) 175,560 4,610 (234,041) (103,945) (427,676)
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
Fund balances - June 30, 2017 11,392,595$ 5,688,220$ 2,072,218$ (840,253)$ 16,770,795$ 13,491,124$ 48,574,699$
Community, recreation and
zoo services
The notes to the basic financial statements are an integral part of this statement.
21
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 88 of 242
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, 2017
Total net change in fund balance - governmental funds (427,676)$
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 $4,779,943 is greater than depreciation expense $(1,427,052) in the period.3,352,891
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.(89,328)
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.225,000
In governmental funds, the issuance premiums associated with long-term debt are reported as revenue in the fiscal year debt is
issued. In the government-wide statements, the issuance premiums are recorded as liabilities and are amortized over
the life of the related debt.2,982
In governmental funds, interest on long-term debt is recognized in the period that it becomes due. In the government-wide
statement of activities, it is recognized in the period that it is incurred. Unmatured interest owing at the end of the period,
less matured interest paid during the period but owing from the prior period was:(1,664)
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. 1,664
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:(143,412)
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:175,473
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. 40,351
The notes to the basic financial statements are an integral part of this statement.
22
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 89 of 242
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, 2017
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.(33,306)$
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 $47,973
less the contributions of cash and capital assets from other governmental funds ($384,151).(336,178)
Changes in net position - governmental activities 2,766,797$
The notes to the basic financial statements are an integral part of this statement.
23
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 90 of 242
CITY OF ATASCADERO
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
June 30, 2017
Wastewater Fund Transit Fund Totals
ASSETS
Current Assets:
Cash and investments 10,631,121$ -$ 10,631,121$ 5,399,903$
Receivables:
Federal distributions due 5,429 182,151 187,580 1,910,899
Due from State of California 1,810 - 1,810 637,001
Due from County of San Luis Obispo 26,965 45 27,010 -
Accrued interest 18,659 (385) 18,274 7,809
Other receivables 39,237 1,122 40,359 167
Prepaid expenses 1,869 - 1,869 1,040
Total current assets 10,725,090 182,933 10,908,023 7,956,819
Capital Assets:
Non-depreciable:
Land 442,044 - 442,044 -
Construction in progress 111,118 - 111,118 586,748
Depreciable:
Vehicles and equipment 748,023 354,705 1,102,728 10,889,265
Structures and improvements 27,598,607 1,420,275 29,018,882 49,224,958
Accumulated depreciation (14,794,875) (632,626) (15,427,501) (13,413,455)
Net capital assets 14,104,917 1,142,354 15,247,271 47,287,516
Total assets 24,830,007 1,325,287 26,155,294 55,244,335
DEFERRED OUTFLOWS
Deferred outflows related to pensions 152,897 10,298 163,195 203,279
Total Deferred Outflows 152,897 10,298 163,195 203,279
Internal Service
Funds
Enterprise Funds
The notes to the basic financial statements are an integral part of this statement.
24
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 91 of 242
CITY OF ATASCADERO
PROPRIETARY FUNDS
STATEMENT OF NET POSITION (continued)
June 30, 2017
Wastewater Fund Transit Fund Totals
LIABILITIES
Current Liabilities:
Accounts payable 242,683$ 20,904$ 263,587$ 291,987$
Accrued salaries and benefits 14,935 874 15,809 12,315
Unearned revenue - 56,372 56,372 100
Due to other funds - 214,243 214,243 -
Other payables 22,603 1,926 24,529 -
Noncurrent Liabilities:
Noncurrent liabilities 594,862 38,881 633,743 809,234
Total liabilities 875,083 333,200 1,208,283 1,113,636
DEFERRED INFLOWS
Deferred inflows related to pensions 48,012 3,400 51,412 62,988
Total Deferred Inflows 48,012 3,400 51,412 62,988
NET POSITION
Net investment in capital assets 14,104,917 1,142,354 15,247,271 47,287,516
Unrestricted 9,954,892 (143,369) 9,811,523 6,983,474
Total net position 24,059,809$ 998,985$ 25,058,794$ 54,270,990$
Enterprise Funds
Internal Service
Funds
The notes to the basic financial statements are an integral part of this statement.
25
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 92 of 242
CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
For the Fiscal Year Ended June 30, 2017
Wastewater Fund Transit Fund Totals
Operating Revenues:
Service fees 1,958,527$ 45,715$ 2,004,242$ 2,413,970$
Installation, extension and connection fees 161,198 - 161,198 -
Other - - - 250
Total operating revenues 2,119,725 45,715 2,165,440 2,414,220
Operating Expenses:
Salaries and benefits 575,287 41,196 616,483 664,506
Office expense 5,244 623 5,867 296
Computer maintenance and replacement 25,364 11,270 36,634 2,710
Insurance 16,451 6,564 23,015 27,008
Occupancy and rental costs 8,556 1,660 10,216 31,550
Utilities 256,504 - 256,504 77,202
Communications 8,273 61 8,334 37,555
Operating supplies 102,428 201 102,629 40,723
Vehicle and equipment operating costs 77,530 55,259 132,789 5,535
Contract services 96,296 138,391 234,687 128,008
Professional development 11,500 460 11,960 8,957
Recruitment 515 - 515 -
Franchise fees 38,251 - 38,251 -
Administrative charges 276,810 142,780 419,590 49,720
Special projects:
Tables - - - 2,270
Chairs - - - 1,604
Refrigerator - - - -
Treatment Plant Minor Road Repairs 8,850 - 8,850 -
Manhole Rehabilitation Projects 74,881 - 74,881 -
Sewer Line Trench Settlement Repair Project 29,715 - 29,715 -
Wastewater Collection System Video Taping 306 - 306 -
Salt and Nutrient Management Plan 7,962 - 7,962 -
Wastewater Fee Study 5,079 - 5,079 -
Inflow and Infiltration Study 23,797 - 23,797 -
Re-rating Study 19,302 - 19,302 -
Termite Repairs- Police Station - - - 5,885
Internal Service
Funds
Enterprise Funds
The notes to the basic financial statements are an integral part of this statement.
26
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 93 of 242
CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION (continued)
For the Fiscal Year Ended June 30, 2017
Wastewater Fund Transit Fund Totals
Operating Expenses (continued):
Depreciation 746,032$ 76,669$ 822,701$ 1,670,831$
Total operating expenses 2,414,933 475,134 2,890,067 2,754,360
Operating income (loss)(295,208) (429,419)(724,627) (340,140)
Non-Operating Revenues (Expenses):
Transportation Development Act Funds - Operations - 179,500 179,500 -
Section 5307 Revenues - Operations - 173,250 173,250 -
Interest income 8,483 (2,915) 5,568 3,422
Gain / (loss) on sale of capital assets - - - 540
Total non-operating revenues 8,483 349,835 358,318 3,962
Change in net position prior to capital
contributions (286,725) (79,584) (366,309) (336,178)
Capital Contributions:
Cash contributions from other funds - - - 95,829
Capital contributions from other funds - - - 288,322
Total capital contributions - - - 384,151
Change in net position (286,725) (79,584) (366,309) 47,973
Total net position, June 30, 2016 24,346,534 1,078,569 25,425,103 54,223,017
Total net position, June 30, 2017 24,059,809$ 998,985$ 25,058,794$ 54,270,990$
Enterprise Funds
Internal Service
Funds
The notes to the basic financial statements are an integral part of this statement.
27
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 94 of 242
CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2017
Wastewater Fund Transit Fund Totals
Cash Flows From Operating Activities:
Receipts from customers 2,145,573$ 45,903$ 2,191,476$ -$
Internal activity - payments from other funds - - - 2,414,220
Payments to suppliers of goods and services (1,069,263) (353,736) (1,422,999) (347,604)
Payments for employee services (566,479) (40,685) (607,164) (655,511)
Net cash provided (used) by operating
activities 509,831 (348,518) 161,313 1,411,105
- 355,031 355,031 -
- (3,590) (3,590) -
Net cash provided (used) by non-capital
related financing activities - 351,441 351,441 -
Acquisition of capital assets (463,143) - (463,143) (624,499)
Cash contributions for capital purchases - - - 95,829
Capital grant proceeds - - - -
Proceeds from sale of capital assets - - - 540
Net cash provided (used) by capital and
related financing activities (463,143) - (463,143) (528,130)
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.
28
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 95 of 242
CITY OF ATASCADERO
PROPRIETARY FUNDS
COMBINING STATEMENT OF CASH FLOWS (continued)
For the Fiscal Year Ended June 30, 2017
Wastewater Fund Transit Fund Totals
Cash Flows From Investing Activities:
Interest income 8,325$ (2,923)$ 5,402$ 3,578$
Net cash provided (used) by investing
activities 8,325 (2,923) 5,402 3,578
Net increase in cash and cash
equivalents 55,013 - 55,013 886,553
Cash and cash equivalents - June 30, 2016 10,576,108 - 10,576,108 4,513,350
Cash and cash equivalents - June 30, 2017 10,631,121$ -$ 10,631,121$ 5,399,903$
Operating income (loss)(295,208)$ (429,419)$ (724,627)$ (340,140)$
Depreciation expense 746,032 76,669 822,701 1,670,831
Change in assets and liabilities:
Receivables, net 25,848 188 26,036 (167)
Prepaid expenses - - - 2,684
Accounts payable 26,698 3,533 30,231 68,802
Accrued salaries and benefits 2,694 316 3,010 3,544
Unearned revenue - - - 100
Other payables (2,347) - (2,347) -
Deferred outflows (36,431) (2,248) (38,679) (49,491)
Deferred inflows (10,781) (664) (11,445) (14,646)
Net pension liability 50,371 3,107 53,478 68,430
Compensated absences 2,955 - 2,955 1,158
Net cash provided (used) by operating activities 509,831$ (348,518)$ 161,313$ 1,411,105$
Internal Service
Funds
Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Enterprise Funds
The notes to the basic financial statements are an integral part of this statement.
29
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 96 of 242
CITY OF ATASCADERO
PRIVATE PURPOSE TRUST FUNDS
STATEMENT OF FIDUCIARY NET POSITION
June 30, 2017
Successor Agency to the
Community
Redevelopment Agency
of Atascadero
Housing Successor
Agency to the Community
Redevelopment Agency
of Atascadero Totals
ASSETS
Cash and investments $ 2,127,302 $ - 2,127,302$
Restricted cash and investments:
858,130 - 858,130
Receivables:
Accrued interest 3,323 - 3,323
Other receivables 350 - 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 2,360,929 - 2,360,929
Accumulated depreciation (278,509) - (278,509)
Total assets 5,485,316 1,535,322 7,020,638
LIABILITIES
Accounts payable 14,819 - 14,819
Interest payable 343,628 - 343,628
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 29,128 - 29,128
2004 Bonds Payable 9,995,000 - 9,995,000
15,360,000 - 15,360,000
Total liabilities 28,453,072 - 28,453,072
NET POSITION
Held in trust for taxing agencies (22,967,756)$ 1,535,322$ (21,432,434)$
Successor Agency to the Atascadero Community
Redevelopment Agency
Cash with fiscal agent
2010 Bond Reimbursement Agreement Payable
to City of Atascadero
The notes to the basic financial statements are an integral part of this statement.
30
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 97 of 242
CITY OF ATASCADERO
PRIVATE PURPOSE TRUST FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
For the Fiscal Year Ended June 30, 2017
Successor Agency to the
Community
Redevelopment Agency
of Atascadero
Housing Successor
Agency to the Community
Redevelopment Agency
of Atascadero Totals
Additions
Contributions:
RPTTF Distributions 1,883,589$ -$ 1,883,589$
Investment earnings:
Interest 381 - 381
Total additions 1,883,970 - 1,883,970
Deductions
Payment on outstanding services contracts 2,470 - 2,470
Asset maintenance costs 53,145 - 53,145
Administrative costs 250,000 - 250,000
2004 Bond Interest Expense 483,927 - 483,927
2010 Bond Reimbursement Interest Expense 733,427 - 733,427
Depreciation expense 52,112 - 52,112
Total deductions 1,575,081 - 1,575,081
Change in net position before extraordinary items 308,889 - 308,889
Loss on Sale of Assets (4,522) - (4,522)
Net assets - June 30, 2016 (23,272,123) 1,535,322 (21,736,801)
Net position - June 30, 2017 (22,967,756)$ 1,535,322$ (21,432,434)$
The notes to the basic financial statements are an integral part of this statement.
31
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 98 of 242
NOTES TO THE BASIC FINANCIAL STATEMENTS
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 99 of 242
CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2017
32
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The accompanying basic financial statements present the financial activity of the City, which is the primary government. The reporting entity is the City of
Atascadero. There are no component units included in this report which meet the reporting entity definition criteria of GASB Statement No. 14, The
Financial Reporting Entity, as amended by GASB Statement No. 39, GASB Statement No. 61, and GASB Statement No. 80.
B. Basis of Presentation
The City’s basic financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. The
Governmental Accounting Standards Board is the acknowledged standard-setting body for establishing accounting and financial reporting standards
followed by governmental entities in the United States of America.
The accompanying financial statements are presented on the basis set forth in Governmental Accounting Standards Board 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 and 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.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
C. Major Funds
GASB Statement No. 34 defines major funds and requires that the City’s major governmental funds are identified and presented separately in the fund
financial statements. All other funds, called nonmajor funds, are combined and reported in a single column, regardless of their fund-type.
Major funds are defined as funds that have either assets, liabilities, revenues, or expenditures/expenses equal to ten percent of their fund-type total. The
General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.
The City reported the following major governmental funds in the accompanying financial statements:
General Fund
This fund accounts for all financial resources except those to be accounted for in another fund. It is the general operating fund of the City.
In Lieu Low/Moderate Income Housing Fund
This fund accounts for fees that are paid by developers in lieu of building inclusionary (affordable) housing. These fees are expended on programs that
provide and/or promote affordable housing within the City.
Circulation System Fees Fund
This fund accounts for fees that are paid by developers to fund the creation of more lane miles or more efficient lane miles with 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.
Fire Aerial Vehicle Impact Fees Fund
This fund accounts for impact fees imposed on commercial and multi-family residential developments for the purpose of contributing toward the purchase
of the Aerial Fire Truck (Ladder Truck). The City purchased this truck in fiscal year 2007-2008 using future revenues.
2010 Bond Debt Service Fund
This fund accounts for the debt service payments for the Lease Revenue Bonds that were issued on September 1, 2010.
The City reported the following major proprietary funds:
Wastewater Fund
This fund accounts for the activities associated with the City’s sewer plant operation and maintenance.
Transit Fund
This fund accounts for the activities associated with the operation and maintenance of transportation services, such as and including the Dial-a-Ride
Transit System.
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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 state law. All resources
of the funds are used to support specified activities.
F. Basis of Accounting
The government-wide, proprietary fund financial statements, and the private purpose trust fund financial statements are reported using the economic
resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time
liabilities are incurred, regardless of when the related cash flows take place.
Private-sector standards of accounting and financial reporting issued prior to December 1, 1989 generally are followed in both government-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 accounting. Under this
method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if
the revenues are collected within sixty days after fiscal year end. Expenditures are recorded when the related fund liability is incurred, except for principal
and interest on long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent that they have
matured. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of long-term debt and acquisitions under capital leases
are reported as other financing sources.
Proprietary funds distinguish operating revenues from nonoperating revenues. Operating revenues generally result from providing services in connection
with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Wastewater Fund and the Transit Fund are charges to
customers for services. The Wastewater Fund also recognizes as operating revenue the installation, extension and connections fees intended to recover
the cost of connecting new customers to the system. All revenues not meeting these definitions are reported as non-operating revenues, including non-
exchange transactions such as local transportation funds and federal Section 5307 revenues.
Non-exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange, include property taxes,
grants, entitlements, and donations. On an accrual basis, revenues from property taxes are recognized in the fiscal year for which the taxes are levied.
Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
F. Basis of Accounting (continued)
Other revenues susceptible to accrual include other taxes, intergovernmental revenues, interest, and charges for services.
Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund
certain programs with a combination of cost-reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted
net assets may be available to finance program expenditures/expenses. The City’s policy is to first apply restricted grant resources to such programs,
followed by general revenues if necessary.
G. Compensated Absences
In compliance with Governmental Accounting Standards Board Statement No. 16, the City has established a liability for accrued vacation, other leave and
certain sick leave in relevant funds. For governmental funds, the current liability appears in the respective funds. All vacation, sick and other leave paid is
accrued when incurred in the government-wide and proprietary funds financial statements. This liability is set up for the current employees at the current
rates of pay. If vacation and certain other leave are not used by the employee during the term of employment, compensation is payable to the employee at
the time of retirement or termination. Such compensation is calculated at the employee’s prevailing rate at the time of retirement or termination. Each fiscal
year, an adjustment to the liability is made based on pay rate changes and adjustments for the current portion. The General Fund is primarily responsible
for the repayment of the governmental portion of compensated absences.
H. Property Taxes
California Constitution Article XIII A limits the combined property tax rate to one percent of a property’s assessed valuation. Additional taxes may be
imposed with voter approval. Assessed value is calculated at one hundred percent of a property’s fair value, as defined by Article XIII A, and may be
increased no more than two percent per year unless a change in ownership or new construction occurs. The state legislature has determined the method
of distributing the one percent tax levy among the various taxing jurisdictions.
Property tax revenues are recognized in the fiscal year for which taxes have been levied, and collected within sixty days of fiscal year end. Property taxes
are billed and collected as follows:
Secured Unsecured
Valuation/Lien Date(s) January 1 January 1
Levy Date(s) July 1 July 1
Due Date(s) November 1 (50%) August 1
February 1 (50%)
Delinquency Date(s) December 10 (Nov.) August 31
April 10 (Feb.)
The City adopted an alternative method of property tax distribution (the “Teeter Plan”). Under this method, the City receives 100% of its secured property
tax levied in exchange for foregoing any interest and penalties collected on delinquent taxes. The City receives payments as a series of advances made
by the County throughout the fiscal year. The secured property tax levy is recognized as revenue upon receipt, including the final payment, which
generally is received within 60 days after the fiscal year end.
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DATE: 01/23/18
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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. Contributed capital assets are valued at their
estimated fair value on the date contributed. The City’s policy is to capitalize all capital assets with costs exceeding a minimum of $2,500, and with useful
lives exceeding one year. In the Technology Fund, the City uses a lower cost threshold to capitalize assets due to the nature of the assets.
With the implementation of GASB Statement No. 34, the City has recorded all its public domain (infrastructure) capital assets, which include roads,
bridges, curbs and gutters, streets and sidewalks, drainage systems, and lighting systems.
The City’s collection of zoo animals is not capitalized. The collection of animals is held for public education purposes, is well cared for, and there is a City
commitment to continue the collection.
The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to
depreciation expense each fiscal year represents that fiscal year’s pro rata share of the cost of capital assets. GASB Statement No. 34 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 affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of
revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates.
K. Cash and Cash Equivalents
For purposes of the statement of cash flows, the City considers all highly liquid investments with a maturity of three months or less when purchased to be
cash equivalents. The Proprietary Funds’ “deposits” in the Citywide cash management pool are, in substance, demand deposits and are, therefore,
considered cash equivalents for purposes of the statement of cash flows.
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DATE: 01/23/18
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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 perform ance bonds asset account in the amount of
$10,592,735 was netted against the liability account of $10,649,654 in fiscal year 2017. The net balance in the performance bond deposits liability account
at June 30, 2017, was $56,919 and is included with other amounts in the “Deposits” liability reported in the basic financial statements.
M. Short-Term Debt
The City has no short-term debt.
N. Long-Term Contracts
The City uses the percentage-of-completion method of accounting for long-term contracts, recognizing the pro rata portion of the contract in the accounting
period covered by the contract.
O. Fund Balance
Categories of Fund Balance
In accordance with Government Accounting Standards Board Statement No. 54, the City classifies fund balances as follows:
Non-spendable- includes fund balance amounts that cannot be spent either because it is not in spendable form or because of legal or contractual
constraints
Restricted- includes fund balance amounts that are constrained for specific purposes which are externally imposed by providers, such as creditors
or amounts constrained due to constitutional provisions or enabling legislation
Committed- includes amounts that can only be used for specific purposes pursuant to constraints imposed by the City Council
Assigned- includes fund balance amounts that are constrained for specific purposes by the City through formal action of the City Council and does
not lapse at fiscal year end
Unassigned- includes positive fund balance within the General Fund which has not been classified within the above mentioned categories and
negative fund balances in other governmental funds
Non-Spendable Fund Balance
The non-spendable fund balance of $1,497,656 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 $37,737,698 is comprised of $5,688,220 for affordable housing, $16,770,795 restricted for debt service, and $15,278,683
restricted for other Capital Project Funds and Special Revenue Funds.
ITEM NUMBER: C-2
DATE: 01/23/18
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
O. Fund Balance (continued)
Assigned Fund Balance
The assigned fund balance of $283,929 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 specific 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 expenditures are made.
Minimum Fund Balance Policy
The City adopted a formal fund balance policy stating that as part of the biennial budget process, fund balance shall be evaluated to determine the prudent
level of reserves based on eleven key measurements. The policy further states that except in the case of natural or fiscal 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 2016-2017.
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-2
DATE: 01/23/18
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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
121,751$ -$ -$ -$ -$ 730$ 122,481$
Advances Receivable 1,375,175 - - - - - 1,375,175
Restricted
Public Safety - - - - - 1,479,863 1,479,863
Streets, Roads, and Drainage - - 2,072,218 - - 5,684,690 7,756,908
Parks, Open Space & Recreation - - - - - 3,543,440 3,543,440
- - - - - 2,325,909 2,325,909
Affordable Housing - 5,688,220 - - - - 5,688,220
Debt Service - - - - 16,770,795 172,563 16,943,358
Assigned
Streets, Roads, and Drainage - - - - - 283,929 283,929
Unassigned 9,895,669 - - (840,253) - - 9,055,416
Total Fund Balances 11,392,595$ 5,688,220$ 2,072,218$ (840,253)$ 16,770,795$ 13,491,124$ 48,574,699$
Other
NonMajor
Governmental
Funds
Disclosure of Fund Balances Reported on Balance Sheet
June 30, 2017
Community Development and
Blight Elimination
Deposits, prepaid items, and
inventory
ITEM NUMBER: C-2
DATE: 01/23/18
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
P. New Accounting Pronouncements
Governmental Accounting Standards Board Statement No. 73
For the fiscal year ended June 30, 2017, the City implemented Governmental Accounting Standards Board (GASB) Statement No. 73, Accounting and
Financial Reporting for Pensions and Related Assets that are not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of
GASB Statements 67 and 68. This Statement is effective for periods beginning after June 15, 2016. This Statement establishes requirements for defined
benefit pensions that are not within the scope of Statement No. 68, Accounting and Financial Reporting for Pensions, as well as for the assets
accumulated for purposes of providing these pensions. In addition, it establishes requirements for defined contribution pensions that are not within the
scope of Statement 68. It also amends certain provisions of Statement No. 67, “Financial Reporting for Pension Plans,” and Statement 68 for pension
plans and pensions that are within their respective scopes.
The requirements of this Statement extend the approach to accounting and financial reporting established in Statement 68 to all pensions, with
modifications as necessary to reflect that for accounting and financial reporting purposes, any assets accumulated for pensions that are provided through
pension plans that are not administered through trusts that meet the criteria specified in Statement 68 should not be considered pension plan assets. It
also requires that information similar to that required by Statement 68 be included in notes to financial statements and required supplementary information
by all similarly situated employers and nonemployer contributing entities. Implementation of this Statement did not have a significant impact on the City for
the year ended June 30, 2017.
Governmental Accounting Standards Board Statement No. 74
For the fiscal year ended June 30, 2017, the City implemented GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits
Other Than Pensions. This Statement is effective for periods beginning after June 15, 2016. This Statement replaces Statements No. 43, Financial
Reporting for Postemployment Benefit Plans Other Than Pension Plans, as amended, and No. 57, OPEB Measurements by Agent Employers and Agent
Multiple-Employer Plans. It also includes requirements for defined contribution OPEB plans that replace the requirements for those OPEB plans in
Statement No. 25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans, as amended, Statement
43, and Statement No. 50, Pension Disclosures. This Statement establishes new accounting and financial reporting requirements for governments whose
employees are provided with OPEB, as well as for certain nonemployer governments that have a legal obligation to provide financial support for OPEB
provided to the employees of other entities. Implementation of this Statement did not have a significant impact on the City for the year ended June 30,
2017.
Governmental Accounting Standards Board Statement No. 77
For the fiscal year ended June 30, 2017, the City implemented GASB Statement No. 77, Tax Abatement Disclosures. This Statement is effective for
periods beginning after December 15, 2015. This Statement requires governments that enter into tax abatement agreements to disclose tax abatement
information about (1) a reporting government’s own tax abatement agreements and (2) those that are entered into by other governments and that reduce
the reporting government’s tax revenues. Implementation of this Statement did not have a significant impact on the City for the year ended June 30, 2017.
ITEM NUMBER: C-2
DATE: 01/23/18
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
P. New Accounting Pronouncements (continued)
Governmental Accounting Standards Board Statement No. 78
For the fiscal year ended June 30, 2017, the City implemented GASB Statement No. 78, Pensions Provided through Certain Multiple-Employer Defined
Benefit Pension Plans. This Statement is effective for periods beginning after December 15, 2015. This Statement amends the scope and applicability of
Statement 68 to exclude pensions provided to employees of state or local governmental employers through a cost-sharing multiple-employer defined
benefit pension plan that (1) is not a state or local governmental pension plan, (2) is used to provide defined benefit pensions both to employees of state or
local governmental employers and to employees of employers that are not state or local governmental employers, and (3) has no predominant state or
local governmental employer (either individually or collectively with other state or local governmental employers that provide pensions through the pension
plan). This Statement establishes requirements for recognition and measurement of pension expense, expenditures, and liabilities; note disclosures; and
required supplementary information for pensions that have the characteristics described above. Implementation of this Statement did not have a significant
impact on the City for the year ended June 30, 2017.
Governmental Accounting Standards Board Statement No. 80
For the fiscal year ended June 30, 2017, the City implemented GASB Statement No. 80, Blending Requirements for Certain Component Units-An
Amendment of GASB Statement No. 14. This Statement is effective for periods beginning after June 15, 2016. This Statement amends the blending
requirements for the financial statement presentation of component units of all state and local governments. The additional criterion requires blending of a
component unit incorporated as a not-for-profit corporation in which the primary government is the sole corporate member. The additional criterion does
not apply to component units included in the financial reporting entity pursuant to the provisions of Statement No. 39, Determining Whether Certain
Organizations Are Component Units. Implementation of this Statement did not have a significant impact on the City for the year ended June 30, 2017.
Q. Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63, “Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position,” and
GASB Statement No. 65, “Items Previously Reported as Assets and Liabilities,” the City recognizes deferred outflows and inflows of resources.
In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred outflows of resources. A deferred outflow of
resources is defined as a consumption of net position by the government that is applicable to a future reporting period. The City has one item which
qualifies for reporting in this category; refer to Note 9 for a detailed listing of the deferred outflows of resources the City has recognized.
In addition to liabilities, the Statement of Net Position will sometimes report a separate section for deferred inflows of 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 9 for a detailed list of the deferred inflows of revenues the City recognized.
ITEM NUMBER: C-2
DATE: 01/23/18
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Q. Deferred Outflows and Inflows of Resources (continued)
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 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.
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 purchases incurred prior to the receipt of the long-term reimbursing revenues:
Deficit Fund
Balance
Major Governmental Fund
Fire Aerial Vehicle Impact Fees Fund (840,253)$
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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, 2017, consisted of the following:
Pooled Cash and Investments:
Cash in bank and on hand 1,161,058$
Investments 25,790,250
Broker Money Market Account 41,182
Local Agency Investment Fund (State Pool)16,026,589
Total Pooled Cash and Investments 43,019,079
Funds with Fiscal Agents:
United States Treasury Money Fund 2,268,923
Total Funds with Fiscal Agents 2,268,923
Total Cash and Investments 45,288,002$
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 30,175,183$ 10,631,121$ 2,127,302$ 42,933,606$
Cash and investments held by fiscal agents 1,410,793 - 858,130 2,268,923
Restricted certificates of deposit 85,473 - - 85,473
Total Cash and Investments 31,671,449$ 10,631,121$ 2,985,432$ 45,288,002$
ITEM NUMBER: C-2
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NOTE 3 – CASH AND INVESTMENTS (continued)
A. Deposits with Financial Institutions
For custodial credit risk associated with deposits, the City follows the California Government Code, which requires California financial institutions to secure
the City’s deposits by pledging government securities as collateral. The fair value of the pledged securities must equal 110% of the City’s deposits.
California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes equal to 150% of the City’s deposits.
At fiscal year end, the City’s bank account balance was $1,161,058. The first $250,000 was insured by federal depository insurance, and the remainder
was 110% collateralized. Certificates of Deposit totaling $12,299,032 are fully insured.
B. State Investment Pool
The fair value of the City’s position in the State LAIF pool is the same as the value of the pool shares. The State LAIF pool credit quality is unrated.
LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State
Treasurer’s Office audits the fund annually. Separate financial statements for LAIF can be obtained by writing Local Agency Investment Fund, Post Office
Box 942809, Sacramento, CA 94209-0001.
C. Authorized Investments
The City’s Investment Policy lists the following as authorized investments:
Local Agency Investment Fund (LAIF)
U.S. Government Obligations
Bankers’ Acceptances
Commercial Paper
Certificates of Deposit and Passbook Savings Accounts
Money Market Funds
D. Marking Investments to Fair Value (GASB Statement No. 31)
In fiscal year 1997/98, the City adopted Governmental Accounting Standards Board Statement No. 31, which requires that the City’s investments be
carried at fair value instead of cost. Under GASB Statement No. 31, the City must adjust the carrying value of its investments to reflect their fair value at
each fiscal year end, and it must include the effects of these adjustments in income for that fiscal year.
GASB Statement No. 31 applies to all City investments, even if held to maturity and redeemed at full face value. Since the City’s policy is to hold all
investments to maturity, the fair value adjustments required by GASB Statement No. 31 result in accounting gains or losses (called “recognized” gains or
losses) which do not reflect actual sales of the investments (called “realized” gains or losses). Thus, recognized gains or losses on an investment
purchased at par will now reflect changes in its value at each succeeding fiscal year end, but these recognized gains or losses will net to zero if the
investment is held to maturity. By following the requirements of GASB Statement No. 31, the City is reporting the amount of resources which would
actually have been available if it had been required to liquidate all of its investments at any fiscal year end.
ITEM NUMBER: C-2
DATE: 01/23/18
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 framework 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 follows:
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the organization has the ability 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, 2017, are as follows:
June 30, 2017 Fair Value
Quoted Prices in
Active Markets for
Identical Assets
(Level1)
Significant Other
Observable Inputs
(Level 2)
Uncategorized
(Level 3)
U. S. Government Obligations 13,491,218$ -$ 13,491,218$ -$
Certificates of Deposit 12,299,032 - 12,299,032 -
Broker Money Market Account 41,182 - 41,182 -
United States Treasury Money Fund 2,268,923 - 2,268,923 -
28,100,355$ -$ 28,100,355$ -$
Investments measured at amortized cost
LAIF 16,026,589
Total investments 44,126,944$
Fair values for investments are determined by using a matrix pricing technique. Matrix pricing is used to value securities based on the security’s relationship to
benchmark quoted prices. Uncategorized investments do not fall under the fair value hierarchy as there is no active market for the investments.
ITEM NUMBER: C-2
DATE: 01/23/18
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 13,491,218$ 32%
Certificates of Deposit 12,299,032 30%
Broker Money Market Account 41,182 0%
Local Agency Investment Fund (State Pool)16,026,589 38%
Total Investments Managed by City 41,858,021$ 100%
Investments Held by Fiscal Agents
United States Treasury Money Fund 2,268,923$ 100%
Total Investments Held by Fiscal Agents 2,268,923$ 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 13,491,218$ -$ -$ 499,986$ 12,991,232$ -$
Certificates of Deposit 12,299,032 - - 1,959,519 10,254,040 85,473 *
Broker Money Market 41,182 - 41,182 - - -
Local Agency Investment Fund (State Pool)16,026,589 16,026,589 - - - -
Total Investments Managed by City 41,858,021$ 16,026,589$ 41,182$ 2,459,505$ 23,245,272$ 85,473$
Percentage of Portfolio 100%38%0%6%56%0%
* $85,473 in certificates of deposit with a local bank, serving as collateral for the Local Road Improvement Loan Program, approved by Council
June 14, 2005.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 3 – CASH AND INVESTMENTS (continued)
F. Investments (continued)
Interest Rate Risk. This is the risk that the market value of securities in the portfolio will fall, due to changes in general interest rates. In accordance with its
Investment Policy, the City mitigates interest rate risk by:
Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need
to sell securities on the open market prior to maturity.
Investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pool.
Credit Risk. This is the risk of loss due to the failure of the security issuer or backer. The City mitigates credit risk by:
Limiting investments to the safest types of securities.
Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisers with which the City will do business.
Diversifying the investment portfolio so that potential losses on individual securities will be minimized.
State law limits investments in commercial paper and corporate bonds to the top two ratings issued by Nationally Recognized Statistical Rating
Organizations (NRSROs). It is the City’s policy to limit its investments in these investment types to the top rating issued by NRSROs. The City does not
hold any commercial paper or corporate bonds. U. S. Government Obligations held by the City are rated AAA, the top rating issued by NRSROs. The
City’s investment in the State LAIF pool is unrated, as are the investments in Certificates of Deposit.
Fair Value AAA Not Rated
Investments
U. S. Government Obligations 13,491,218$ 13,491,218$ -$
Certificates of Deposit 12,299,032 - 12,299,032
Local Agency Investment Fund (State Pool)16,026,589 - 16,026,589
Total Investments Managed by City 41,816,839$ 13,491,218$ 28,325,621$
Rating as of June 30, 2017
Custodial Credit Risk. Custodial credit risk is the risk that in the event of failure of the counterparty, the government will not be able to recover the value of
its investments or collateral securities that are in the possession of an outside party. The City’s investments in government securities are held in trust by
Union Bank and are exposed to custodial credit risk because these investments are uninsured and collateralized with securities held by the Union Bank’s
trust department or agency, but not in the City’s name. The amounts held under this custodial arrangement are not limited by the City’s Investment Policy.
ITEM NUMBER: C-2
DATE: 01/23/18
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 securities 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 and 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 other than
commercial paper. The maturity period cannot exceed 270 days. Purchases of eligible commercial paper may not exceed 10% of the
outstanding paper of an issuing corporation.
There is no limit as to the amount of the investment portfolio that may be deposited in certificates of deposit or passbook savings
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 Securities 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 $1,410,793 in cash and investments as of June 30, 2017, held by fiscal agents pledged for the payment or security of the 2010 Lease
Revenue Bonds. There was an additional $858,130 held by fiscal agents for the 2004 Redevelopment Agency Tax Allocation Bonds in the Successor
Agency to the Community Redevelopment Agency of Atascadero Private Purpose Trust Fund. The California Government Code provides that these
monies, in the absence of specific statutory provisions governing the issuance of bonds, certificates, or leases, may be invested in accordance with the
ordinance, resolutions, or indentures specifying the types of investments its fiscal agents may make.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 4 – ADVANCES RECEIVABLE – SUCCESSOR AGENCY
Receivable Fund Payable Fund Amount
General Fund Successor Agency General Fund 1,375,175$
2010 Bond Debt Service Fund Successor Agency General Fund 15,360,000
Total 16,735,175$
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. See Note 15C – Successor Agency Trust for Assets of Former
Redevelopment Agency, Loans Payable, for additional information.
Advances receivable of $15,360,000 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 payments. See Note 15D – Successor
Agency Trust for Assets of Former Redevelopment Agency, Bond Reimbursement Agreement Payable, for additional information. This arrangement meets the
criteria of ABX1 26, Section 34171(d)(G)(2):
Written agreement entered into:
o At the time of issuance, but no later than December 31, 2010, of indebtedness obligations
o Solely for the purpose of securing or repaying those indebtedness obligations
Section 34171(e) defines “indebtedness obligation”: bonds, notes, certificates of participation, or other evidence of indebtedness, issued or 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.
NOTE 5 – NOTES RECEIVABLE
Notes receivable in the amount of $120,000 is due from the Atascadero Land Preservation Society (ALPS) for the construction of the Three Bridges Trail Project.
The loan shall be repaid after ALPS receives grant funding from the California Natural Resources Agency and the moneys are no longer needed for construction
activities of the Project or within 180 days after the completion of the Project. No interest shall accrue on the loan.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 6 – CAPITAL ASSETS
A. Capital Assets Additions and Retirements
Capital assets activity in the Governmental Activities for the fiscal year ended June 30, 2017, was as follows:
Balance
June 30, 2016 Additions Deletions
Transfers
Between
Assets
Balance
June 30, 2017
Governmental Activities
Non-Depreciable Capital Assets
Land 40,855,264$ -$ -$ -$ 40,855,264$
Construction in progress 3,359,872 4,947,686 (10,370) (3,167,116) 5,130,072
Total non-depreciable capital assets 44,215,136 4,947,686 (10,370) (3,167,116) 45,985,336
Depreciable Capital Assets
Vehicles and equipment 9,458,163 349,909 (108,567) 1,276,512 10,976,017
Structures and improvements 50,114,352 4,752 - 75,465 50,194,569
Infrastructure 63,317,903 6,265 (244,204) 1,815,139 64,895,103
Total depreciable capital assets 122,890,418 360,926 (352,771) 3,167,116 126,065,689
Less Accumulated Depreciation (40,080,895) (3,097,883) 273,813 - (42,904,965)
Net depreciable capital assets 82,809,523 (2,736,957) (78,958) 3,167,116 83,160,724
Net governmental capital assets 127,024,659$ 2,210,729$ (89,328)$ -$ 129,146,060$
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 6 – CAPITAL ASSETS (continued)
A. Capital Assets Additions and Retirements (continued)
Capital assets activity in the Business-Type Activities for the fiscal year ended June 30, 2017, was as follows:
Balance
June 30, 2016 Additions Deletions
Transfers
Between
Assets
Balance
June 30, 2017
Business-Type Activities
Non-Depreciable Capital Assets
Land 442,044$ -$ -$ -$ 442,044$
Construction in progress 65,702 45,416 - - 111,118
Total non-depreciable capital assets 507,746 45,416 - - 553,162
Depreciable Capital Assets
Vehicles and equipment 717,903 384,825 - - 1,102,728
Structures and improvements 28,985,980 32,902 - - 29,018,882
Total depreciable capital assets 29,703,883 417,727 - - 30,121,610
Less Accumulated Depreciation (14,604,800) (822,701) - - (15,427,501)
Net depreciable capital assets 15,099,083 (404,974) - - 14,694,109
Net business-type capital assets 15,606,829$ (359,558)$ -$ -$ 15,247,271$
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 6 – CAPITAL ASSETS (continued)
B. Depreciation Allocations
Depreciation expense was charged to functions and programs based on their usage of the related assets. The amounts allocated to each function or
program were as follows:
Governmental Activities:
General government 327,224$
Public safety 499,695
Community development 238,224
Community, recreation & zoo services 359,070
Parks & open space 145,868
Public works 1,527,802
Total Depreciation Expense- Governmental Activities 3,097,883$
Sewer 746,032$
Transit 76,669
Total Depreciation Expense- Business-Type Activities 822,701$
Business-Type Activities:
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 7 – INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS
A. Interfund Receivables and Payables
Due to/due from other funds consist of short-term interfund loans made for the purposes of cash flows. They are expected to be repaid by the borrowing
fund within one year. The composition of due to/due from balances at June 30, 2017, is as follows:
Receivable Fund Payable Fund Amount
General Fund Nonmajor Governmental Funds 678,857$
General Fund Transit Fund 214,243
Nonmajor Governmental Funds Fire Aerial Vehicle Impact Fees Fund 840,984
Total 1,734,084$
B. Interfund Transfers
Interfund transfers were made as follows:
Actual Description
494,190$ Transfer from the Community Facilities District Fund to the General Fund for fire, police and park services
168,000 Transfer from the General Fund to the Gas Tax Fund for the cost of Streets Department operations
1,400 Transfer from the General Fund to the De Anza Landscape & Lighting Fund for open space maintenance
23,840 Transfer from the Local Transportation Fund to the Capital Projects Fund for the Highway 41 Multipurpose
Pathway Project
687,430$
Interfund Transfers
June 30, 2017
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 8 – 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, 2017, total $1,284,335 for governmental activities and $26,925 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 the City using these
revenues.
The following is a summary of principal and interest payments to be made in future fiscal years:
Fiscal Year Ending
June 30,Principal Interest
2018 $ 235,000 $ 739,825
2019 245,000 730,813
2020 250,000 721,537
2021 260,000 712,288
2022 270,000 702,012
2023-2027 1,520,000 3,320,331
2028-2032 1,920,000 2,914,000
2033-2037 4,190,000 2,285,250
2038-2041 6,470,000 667,000
$ 15,360,000 $ 12,793,056
2010 Lease Revenue
Bonds
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 8 – LONG-TERM DEBT (continued)
C. Changes in Long-Term Liabilities
Long-term liability activity for the fiscal year ended June 30, 2017, was as follows:
Balance
June 30, 2016 Additions Payments
Balance
June 30, 2017
Due Within
One Year
Governmental Activities
Bonds Payable:
15,585,000$ -$ (225,000)$ 15,360,000$ 235,000$
Compensated Absences 1,139,765 1,057,039 (912,469) 1,284,335 -
Premium on 2010 Lease Revenue Bonds 72,376 - (2,982) 69,394 2,982
75,111 - (40,351) 34,760 -
Net Pension Liability 18,546,152 6,636,455 (2,230,933) 22,951,674 -
Other Post Employment Benefits 152,794 41,106 (7,800) 186,100 -
Total Governmental Activities 35,571,198$ 7,734,600$ (3,419,535)$ $ 39,886,263 237,982$
Business-type Activities
Compensated Absences 23,970$ 36,099$ (33,144)$ 26,925$ -$
Net Pension Liability 553,340 78,492 (25,014) 606,818 -
Total Business-type Activity $ 577,310 114,591$ $ (58,158) $ 633,743 -$
2010 Lease Revenue Bonds
Workers' Compensation estimated claims
liability in excess of deposits
NOTE 9 - EMPLOYEE RETIREMENT BENEFITS
A. Public Employees’ Retirement System
Summary of Significant Accounting Policies-Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions and pension expense, information about
the fiduciary net position of the City of Atascadero’s California Public Employees’ Retirement System (CalPERS) Plan (Plan) and additions to/deductions
from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments
(including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair
value.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 9 - EMPLOYEE RETIREMENT BENEFITS (continued)
A. Public Employees’ Retirement System (continued)
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit
Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of individual rate plans (benefit
tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate
plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB
Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City of Atascadero sponsors
six rate plans (three miscellaneous and three safety.) Benefit provisions under the Plan are established by State statue and City of Atascadero resolution.
CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions, and membership
information that can be found on the CalPERS website at www.calpers.ca.gov.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public
employees and beneficiaries. Benefits are based on years of credited services, equal to a fixed percentage of their highest annual salary formula as
determined by the benefit program they participate in. Members with five years of total service are eligible to retire at age 50 with statutorily reduced
benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death
Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by
the Public Employees’ Retirement Law.
The rate plan provisions and benefits in effect at June 30, 2017, 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 10.808%9.055%6.93%
Miscellaneous Plan
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 9 - EMPLOYEE RETIREMENT BENEFITS (continued)
A. Public Employees’ Retirement System (continued)
Benefits Provided (continued)
Tier 1 Tier 2 Tier 3
Hire date
Prior to
July 1, 2012
On or after
July 1, 2012
On or after
January 1, 2013
Benefit formula 3.0% @ 50 3.0% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50 50-55 50-57
Monthly benefits, as a % of eligible compensation 3.0%2.4% to 3.0%2.0% to 2.7%
Required employee contribution rates 9.00%9.00%11.50%
Required employer contribution rates 19.54%16.66%12.08%
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 the
Plan is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to
finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is
required to contribute the difference between the actuarially determined rate and the contribution rate of the employees.
The City’s contributions to the Plan for the fiscal year ended June 30, 2017, were $2,489,485.
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the
rates above and as a dollar amount for contributions toward the unfunded liability and side fund. The dollar amount was paid at the beginning of the fiscal
year. The City of Atascadero’s required contribution for the unfunded liability and side fund was $1,208,132 in fiscal year 2017.
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2017, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $23,558,492.
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, 2016, 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, 2015, rolled forward to June 30, 2016 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, 2015 and
2016 was as follows:
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 9 - EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
June 30, 2017 June 30, 2016
Measurement Date 6/30/2016 6/30/2015
Percentage of Plan (PERF C) Net Pension Liability 0.272255%0.278260%-0.006005%
Change:
Increase/
(Decrease)
Percentage share of Risk Pool
Proportionate Percentage Share of Net Pension Liability
For the fiscal year ended June 30, 2017, the City recognized pension expense of $2,321,658. At June 30, 2017, the City reported deferred outflows of
resources and deferred inflows of resources related to pensions from the following sources:
Deferred
Outflows
of Resources
Deferred
Inflows
of Resources
Differences between actual and expected experience -$ 82,877$
Changes of assumptions - 769,690
Net differences between projected and actual earnings on plan
investments 3,869,349 -
Change in employer's proportion 1,200,969 156,492
Differences between the employer's contributions and the employer's
proportionate share of contributions 204,368 -
Pension contributions subsequent to measurement date 2,489,485 -
Total 7,764,171$ 1,009,059$
All Plans
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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59
NOTE 9 - EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
$2,489,485 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of
the net pension liability in the fiscal year ended June 30, 2018. Other amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30,
Deferred Outflows /
(Inflows) of
Resources
2018 758,770$
2019 751,023
2020 1,750,592
2021 1,005,242
Actuarial Assumptions – For the measurement period ended June 30, 2016, the total pension liabilities were determined by rolling forward the June 30,
2015 total pension liability. The June 30, 2016 total pension liabilities were based on the following actuarial methods and assumptions:
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial 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, 2015
June 30, 2016
Entry Age Normal in accordance with the
requirements of GASB Statement
No. 68
7.65%
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 9 - EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Actuarial Assumptions (continued)
The mortality table used was developed based on CalPERS’ specific data. This table includes 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, 2015 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
There were no changes of assumptions during the measurement period ended June 30, 2016. Deferred inflows of resources for changes of assumptions
presented in the Schedule of Collective Pension Amounts represents the unamortized portion of the changes of assumptions related to prior measurement
periods.
Discount Rate
The discount rate used to measure the total pension liability was 7.65%. To determine whether the municipal bond rate should be used in the calculation
of a discount rate for public agency plans (including PERF C), the amortized and smoothing periods recently adopted by the CalPERS Board were used.
For the Plan, the crossover test was performed for a miscellaneous agent rate plan and a safety agent rate plan selected as being more at risk of failing the
crossover test and resulting in a discount rate that would be different from the long-term expected rate of return on investments. Based on the testing of
the rate plans, the tests revealed the assets would not run out. Therefore, the long-term expected rate of return on pension plan investment was applied to
all periods of projected benefit payments to determine the total pension liability for PERF C. The crossover test results are presented in the detailed report
called, “GASB Crossover Testing Report” that can be obtained on 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. 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.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 9 - EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
The following table reflects long-term expected real rate of return by asset class. The rates of return were calculated using the capital market assumptions
applied to determine the discount rate and asset allocation.
Asset Class
Assumed Asset
Allocation
Real Return
Years 1-10 (a)
Real Return
Years 11+ (b)
Global Equity 51.0%5.25%5.71%
Global Debt Securities 20.0%0.99%2.43%
Inflation Assets 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 1.0%-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:
6.65%
(1% Decrease)
7.65%
(Current Rate)
8.65%
(1% Increase)
Measurement Date
Fiscal Year End
Net Pension Liability 34,807,244$ 23,558,492$ 14,297,563$
Discount Rate
6/30/2016
6/30/2017
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 9 - EMPLOYEE RETIREMENT BENEFITS (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net positions is available in separately issued CalPERS financial reports.
C. Payable to the Pension Plan
The City paid 100% of the required actuarially determined contributions for the fiscal year ending June 30, 2017, 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 $12,678, and total contributions from the City were $4,339. Nationwide Retirement Solutions is the public employee plan
subsidiary of Nationwide Financial Services, Inc. (NYSE: NFS).
NOTE 10 – OTHER POST EMPLOYMENT BENEFITS
Plan Description
In addition to the CalPERS pension benefits described above, the City provides post-retirement health benefits for Executive Management (City Council,
City Manager, Deputy City Managers, and Department Heads). The City agreed to reimburse the retiree for retiree and/or retiree’s dependent health
(medical/dental/vision) insurance premiums, disability insurance, long-term health care or life insurance premiums up to a maximum of $200 per month.
The benefit is available upon retirement from CalPERS or other similar retirement program after age 50, and the employee must have served for eight
years with the City. The benefit extends between the date of retirement and age 65. Currently, there are four people receiving benefits and sixteen 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, 2017, the City’s total contributions were $7,800.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 10 – OTHER POST EMPLOYMENT BENEFITS (continued)
Annual OPEB Cost and Net OPEB Obligation
The City‘s annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC).
The City has elected to calculate the ARC and related information using the alternative measurement method permitted by GASB Statement 45 for
employers in plans with fewer than one hundred total plan members. The ARC represents a level of funding that, if paid on an ongoing basis, is projected
to cover normal costs each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years.
The following table shows the components of the City’s annual OPEB cost for the current year, the amount actually contributed to the plan, and changes in
the City’s net OPEB obligation for the postemployment healthcare benefits:
Annual required contribution 29,442$
Interest on net OPEB obligation 4,584
Adjustment to annual required contribution 7,080
Annual OPEB cost (expense)41,106
Contributions made (7,800)
Increase (decrease in net OPEB obligation 33,306
Net OPEB obligation, beginning of year 152,794
Net OPEB obligation, end of year 186,100$
The City’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for fiscal years 2015, 2016, and
2017 were as follows:
For Fiscal Year
Ended June 30,
Annual OPEB
Cost Contributions
% of Annual
OPEB Cost
Contributed
Net OPEB
Obligation
2015 2,642$ 4,800$ 181.7%143,019$
2016 14,575$ 4,800$ 32.9%152,794$
2017 41,106$ 7,800$ 19.0%186,100$
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 10 – OTHER POST EMPLOYMENT BENEFITS (continued)
Funded Status and Funding Progress
As of June 30, 2017, the actuarial accrued liability for benefits was $186,100 all of which was unfunded. The covered payroll (annual payroll of active
employees covered by the plan) was $1,114,922, and the ratio of the unfunded actuarial accrued liability to the covered payroll was 16.7 percent.
The projection of future benefit payments 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 employer 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 active 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 active 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, 2017, was twenty-
seven years.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 11 – 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 approval before they can be
implemented. Additionally, Proposition 218 provides that these taxes, assessments, and fees are subject to the voter initiative process and may be
rescinded in the future years by the voters.
NOTE 12 - RISK MANAGEMENT
A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement
The City of Atascadero is a member of the CALIFORNIA JOINT POWERS INSURANCE AUTHORITY (Authority). The Authority is composed of 117
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. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding
requirement for self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history,
relative to other members of the risk-sharing pool.
Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated 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 costs 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 costs from $750,000 to $50 million, are distributed
based on the outcome of cost allocation within the first and second loss layers.
For 2016-17 the Authority’s pooled retention is $2 million per occurrence, with reinsurance to $20 million, and excess insurance to $50 million. The
Authority’s reinsurance contracts are subject to the following additional pooled retentions: (a) $2.5 million annual aggregate deductible in the $3 million in
excess of $2 million layer, and (b) $3 million annual aggregate deductible in the $5 million in excess of $10 million layer. There is a third annual aggregate
deductible in the amount of $2.5 million in the $5 million in excess of $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 covered
claims for subsidence losses have a sub-limit of $30 million per occurrence.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 12 - RISK MANAGEMENT (continued)
B. Self-Insurance Programs of the Authority (continued)
Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated
relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and
the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $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 the first and second loss layers.
For 2016-17 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 part 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 an aggregate 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 policy term.
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 $80,979,968. There is a $5,000 deductible
per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.
Crime Insurance
The City of Atascadero purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided
through the Authority.
Special Event Tenant User Liability Insurance
The City of Atascadero further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability
insurance for certain activities on agency property. The insurance premium is paid by the tenant user and is paid to the City of Atascadero according to a
schedule. The City of Atascadero then pays for the insurance. The insurance is facilitated by the Authority.
ITEM NUMBER: C-2
DATE: 01/23/18
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NOTE 12 - RISK MANAGEMENT (continued)
D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured
coverage. There were also no significant reductions in pooled or insured liability coverage in 2016-17.
E. Unemployment
The City is fully self-insured for unemployment claims.
F. Self Insurance
The City retains the risk for losses incurred prior to joining the Authority. Several member agencies of the now dissolved Central Coast Cities Self-
Insurance Fund continue to participate in a non-risk sharing arrangement for claims management and the purchase of excess insurance for claims prior to
joining the Authority. Losses are debited and investment income is credited to specific member accounts. The City has not incurred any losses in excess
of insurance coverage.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 12 - RISK MANAGEMENT (continued)
F. Self Insurance (continued)
Self-insurance activity as of and for the fiscal year ended June 30, 2017, is summarized as follows:
Workers'
Compensation
Interest earnings and other income 1,844$
Claims expense 44,362
Estimated liability for reported claims and settlement
expenses 303,768
Assets on deposit 269,008
Assets in excess of (less than) liabilities (34,760)$
Workers'
Compensation
Deposits 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)
Claim payments and related expenditures (44,362)
(Increase) in estimated claims liability June 30, 2017 82,869
Deposits and interest earnings 1,844
Deposits (unpaid claims liability) June 30, 2017 (34,760)$
Changes in the balances of claim liabilities during the past two fiscal years are as
follows:
ITEM NUMBER: C-2
DATE: 01/23/18
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NOTE 13 – 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 Simeon Earthquake. The report questioned $8,014,375 of
funding that the FEMA determined as eligible. FEMA responded to OIG on December 3, 2012, and disagreed with OIG’s findings to disallow funding of
$8,013,063. FEMA later changed their response on the Temporary Relocation Item and deobligated funding in the amount of $2,654,978. On September 17, 2013,
the City formally appealed the Temporary Relocation deobligation decision and requested reinstatement of funding of $2,654,978. On September 20, 2017, the
City received notice that the appeal had been partially approved and FEMA reinstated $2,281,382 in Temporary Relocation funding for Project Worksheet 239. All
other projects have been completed and the City is awaiting final payment of Temporary Relocation funding and project contingencies.
The City had received state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could
generate expenditure disallowances under terms of the grants, it is believed that other than the above mentioned issue, any required reimbursements will not be
material.
According to the City's attorney, no contingent liabilities are outstanding and no lawsuits of any significant financial consequence are pending or the risks are
covered by the City’s insurance programs.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 13 – CONTINGENCIES AND COMMITMENTS (continued)
Construction and other significant commitments as of June 30, 2017, including encumbrances outstanding at fiscal year-end, are as follows:
Capital Commitments
Fiscal Year 2016/2017
100 General Fund 308,374$
201 Community Facilities District Fund 1,802
202 Apple Valley Street & Storm Drain Assessment District Fund 1,465
203 Apple Valley Landscape & Lighting Assessment District Fund 1,888
204 Las Lomas Street & Storm Drain Assessment District Fund 1,465
205 Las Lomas Landscape & Lighting Assessment District Fund 1,888
206 De Anza Street & Storm Drain Assessment District Fund 1,465
207 De Anza Landscape & Lighting Assessment District Fund 1,888
265 Local Transportation Fund 1,131,011
281 Circulation System Fees Fund 664,774
285 Fire Impact Fees Fund 11,365
288 Public Facilities Fund 16,080
315 2010 Bond Proceeds Master Agreement Fund 1,889,285
527 Wastewater Fund 93,269
529 Transit 73,978
680 Vehicle & Equipment Replacement Fund 39,328
690 Technology 261,586
Total 4,500,911$
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 14 – NET POSITION
GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources and liabilities added to the deferred inflows of
resources be reported as net position. Net position is classified as either net investment in capital assets, restricted, or unrestricted.
Net position that is net investment in capital assets consist of capital assets, net of accumulated depreciation, and reduced by the outstanding principal of related
debt. Restricted net position is the portion of net position that has external constraints placed on it by creditors, grantors, 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 definition of net
investment in capital assets or restricted net position.
Net Position
Net Position is the excess of all the City’s assets over all its liabilities, regardless of fund. Net Position is divided into three captions under GASB Statement No. 34.
These captions apply only to Net Position, which is determined only at the government-wide level, and are described below:
Net Investment in Capital Assets describes the portion of Net Position which is represented by the current net book value of the City’s capital assets, less the
outstanding balance of any debt issued to finance these assets.
Restricted describes the portion of Net Position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental
regulations, laws, or other restrictions which the City cannot unilaterally alter. These principally include fees received for use on capital projects, debt service
requirements, and redevelopment funds restricted to low and moderate income purposes. Restricted Net Position includes $37,662,122 restricted by enabling
legislation.
Unrestricted describes the portion of Net Position which is not restricted as to use.
NOTE 15 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1x 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the
State of California. This action impacted the reporting entity of the City of Atascadero, which had previously reported a redevelopment agency within the reporting
entity of the City as a blended component unit.
The Bill provides that, upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor 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-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 15 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued)
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, 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 of
the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and 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 redevelopment agencies and other public
bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or
encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body 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 enforceable 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 authority 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 governmental fund financial statements in
fiscal year 2011-2012. The receipt of these assets and liabilities as of January 31, 2012 was reported in the private purpose trust fund as an extraordinary gain in
the fiscal year 2011-2012.
The Successor Agency received a Finding of Completion (FOC) from the State Department of Finance on March 8, 2013. In order to be eligible for the FOC, the
Successor Agency had to meet the following requirements:
pay the housing fund balance as determined by Due Diligence Review;
pay the non-housing fund balance as determined by Due Diligence Review; and
pay the balance of any outstanding pass-through obligations and residual payments.
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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NOTE 15 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (continued)
A. Notes Receivable
The Housing Successor Agency is holding $200,000 in Notes Receivable as part of the Downtown Stimulus Program. The former Redevelopment Agency
used the Downtown Stimulus Program as a tool to encourage investors to provide affordable housing in the downtown area. Neither the principal nor
interest shall be payable under the Note for the term of 55 years; or until such time as the Program Participant sells or otherwise transfers the site. The
Notes will be forgiven in full after the period of 55 years.
B. Capital Assets
Capital assets activity in the Private Purpose Trust Funds for the fiscal year ended June 30, 2017, was as follows:
Balance
June 30, 2016 Additions Deletions
Balance
June 30, 2017
Fiduciary Funds
Non-Depreciable Capital Assets
Land 413,791$ -$ -$ 413,791$
Total non-depreciable capital assets 413,791 - - 413,791
Depreciable Capital Assets
Structures and improvements 2,369,216 - (8,287) 2,360,929
Total depreciable capital assets 2,369,216 - (8,287) 2,360,929
Less Accumulated Depreciation (230,162) (52,112) 3,765 (278,509)
Net depreciable capital assets 2,139,054 (52,112) (4,522) 2,082,420
Net fiduciary-type capital assets 2,552,845$ (52,112)$ (4,522)$ 2,496,211$
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 141 of 242
CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2017
74
NOTE 15 – 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 the Agency the proceeds of
the bond and the Agency is required to make annual payments to the City in the amount of the debt service on the bonds. Annual principal payments on
the advance are required between fiscal years 2015 and 2041, at interest rates ranging from 3.0% to 5.0%. See Note 8B – 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 downtown
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-2
DATE: 01/23/18
ATTACHMENT: 1
Page 142 of 242
CITY OF ATASCADERO
NOTES TO THE BASIC FINANCIAL STATEMENTS
June 30, 2017
75
NOTE 15 – 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
2018 $ 365,000 $ 475,375
2019 380,000 459,168
2020 400,000 441,808
2021 415,000 423,262
2022 435,000 403,930
2023-2027 2,505,000 1,682,746
2028-2032 3,180,000 990,256
2033-2035 2,315,000 177,375
$ 9,995,000 $ 5,053,920
2004 Redevelopment Agency
Tax Allocation Bonds
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 143 of 242
REQUIRED SUPPLEMENTARY INFORMATION
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 144 of 242
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SUMMARY
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2017
Original Final Actual Amounts
Revenues:
Secured and unsecured property taxes 8,570,640$ 8,570,640$ 8,927,672$ 357,032$
Taxes based on sales and use 5,492,690 5,492,690 5,739,447 246,757
Franchise tax 1,042,450 1,042,450 1,168,572 126,122
Other taxes 1,260,080 1,260,080 1,656,652 396,572
Licenses and permits 698,540 698,540 542,181 (156,359)
Intergovernmental revenues:
Motor vehicle in-lieu and related payments 11,500 11,500 13,833 2,333
Grants 22,470 22,470 13,455 (9,015)
Other governmental revenues 77,680 157,680 125,865 (31,815)
Charges for services:
Public safety 488,940 700,310 661,383 (38,927)
Development 529,890 639,880 728,993 89,113
Recreation, parks, pavilion and zoo 810,430 884,050 898,973 14,923
Other services 50,100 50,100 56,654 6,554
Fines and forfeitures 132,640 132,640 76,981 (55,659)
Use of money and property 65,080 65,080 9,801 (55,279)
Other revenues 1,221,900 1,274,060 1,477,424 203,364
Total revenues 20,475,030 21,002,170 22,097,886 1,095,716
Expenditures:
Employee services 14,215,660 14,678,440 14,213,908 464,532
Operating supplies & services 4,911,150 4,917,300 4,728,276 189,024
Special purchases, projects and community funding 279,970 1,439,450 1,351,509 87,941
Capital outlay 3,717,400 4,188,080 2,375,095 1,812,985
Total expenditures 23,124,180 25,223,270 22,668,788 2,554,482
Excess of revenues over (under) expenditures (2,649,150) (4,221,100) (570,902) 3,650,198
Budget Variance with Final
Budget Positive
(Negative)
76
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 145 of 242
CITY OF ATASCADERO
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SUMMARY (continued)
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2017
Original Final Actual Amounts
Other Financing Sources (Uses):
Transfers in 494,190$ 494,190$ 494,190$ -$
Transfers out (242,660) (242,660) (169,400) 73,260
Total other financing sources and uses 251,530 251,530 324,790 73,260
Net changes in fund balance (2,397,620)$ (3,969,570)$ (246,112) 3,723,458$
Fund balance - June 30, 2016 11,638,707
Fund balance - June 30, 2017 11,392,595$
Budget Variance with Final
Budget Positive
(Negative)
77
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 146 of 242
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - DETAIL
BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2017
Original Final Actual Amounts
Revenues:
Taxes:
Property taxes:
Secured property tax 5,593,890$ 5,593,890$ 5,712,108$ 118,218$
Property tax in lieu of VLF 2,530,140 2,530,140 2,596,002 65,862
Unsecured property taxes 149,500 149,500 147,249 (2,251)
Supplemental property taxes 152,710 152,710 193,007 40,297
149,400 149,400 283,066 133,666
Prior year secured and unsecured (5,000) (5,000) (3,484) 1,516
Property tax penalties and interest - - (276) (276)
Taxes based on sales:
Sales and use taxes 3,543,690 3,543,690 3,620,027 76,337
Measure F-14 Sales Tax 1,949,000 1,949,000 2,119,420 170,420
Transient occupancy tax 954,700 954,700 1,337,528 382,828
Franchise taxes:
Cable television franchise fees 221,770 221,770 354,668 132,898
Electricity franchise fees 231,200 231,200 247,698 16,498
Garbage disposal franchise fees 360,420 360,420 390,215 29,795
Landfill franchise fees 38,630 38,630 39,941 1,311
Recycling franchise fees 18,230 18,230 20,302 2,072
Gas franchise fees 135,000 135,000 77,497 (57,503)
Wastewater franchise fees 37,200 37,200 38,251 1,051
Business licenses 162,000 162,000 165,542 3,542
Property transfer tax 143,380 143,380 153,582 10,202
Total Taxes 16,365,860 16,365,860 17,492,343 1,126,483
Licenses and Permits:
Construction permits 591,280 591,280 455,874 (135,406)
Grading and drainage permits 37,340 37,340 33,483 (3,857)
Encroachment permits 56,010 56,010 38,070 (17,940)
Tree application fees 11,370 11,370 11,114 (256)
Planning Inspections 2,540 2,540 3,640 1,100
Total Licenses and Permits 698,540 698,540 542,181 (156,359)
Redevelopment Agency Dissolution-
residual distribution
Budget Variance with Final
Budget Positive
(Negative)
78
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 147 of 242
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, 2017
Original Final Actual Amounts
Revenues (continued):
Intergovernmental Revenues:
Motor vehicle in-lieu (VLF)11,500$ 11,500$ 13,833$ 2,333$
Homeowners' tax relief 45,680 45,680 45,289 (391)
State mandated costs 7,000 7,000 576 (6,424)
P.O.S.T. reimbursement 25,000 25,000 - (25,000)
School Resources Officer - 80,000 80,000 -
Grants:
Fire Safe Council grant 16,730 16,730 9,315 (7,415)
BSCC Realignment 4,140 4,140 4,140 -
Bulletproof Vest Grant 1,600 1,600 - (1,600)
Total Intergovernmental Revenues 111,650 191,650 153,153 (38,497)
Charges for Services:
Public safety:
First response charges 112,290 112,290 113,179 889
Weed abatement services 93,000 93,000 34,055 (58,945)
Mutual Aid 250,000 455,520 473,670 18,150
Police/Fire false alarms 2,200 2,200 5,763 3,563
Fire classes - 5,850 8,314 2,464
Fingerprints 11,000 11,000 7,779 (3,221)
Vehicle release fees 16,000 16,000 13,377 (2,623)
Other public safety services 4,450 4,450 5,246 796
Budget Variance with Final
Budget Positive
(Negative)
79
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 148 of 242
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, 2017
Original Final Actual Amounts
Revenues (continued):
Charges for Services (continued):
Development:
Zoning fees 35,530$ 35,530$ 52,982$ 17,452$
Subdivision fees- Planning 25,380 25,380 52,409 27,029
Subdivision fees- Public Works 7,470 7,470 13,491 6,021
General and specific plans 11,490 11,490 - (11,490)
EIR and annexations fees - 26,730 53,236 26,506
Appeals 960 960 4,570 3,610
Assessment District Formation & Annexes - 10,130 10,130 -
Planning review 43,490 47,740 47,740 -
Building plan check fees 246,370 301,650 301,653 3
Public Works plan check fees 67,220 80,820 130,118 49,298
Fire plan check & inspection fees 67,220 67,220 57,282 (9,938)
Public improvements revenue 23,030 23,030 1,691 (21,339)
Other planning fees 1,730 1,730 3,691 1,961
Recreation:
Advertising - 7,440 7,445 5
Aquatics 29,900 29,900 3,702 (26,198)
Adult sports 40,800 40,800 41,845 1,045
Youth sports 57,000 63,370 66,448 3,078
Classes 125,000 130,390 167,250 36,860
Special events 32,000 54,830 54,836 6
Special events- Zoo 2,500 30,530 33,200 2,670
Teen Center membership 2,500 2,500 2,871 371
Rentals & concessions:
Pavilion facility rentals 86,640 86,640 108,143 21,503
Other Pavilion rents and concessions 27,830 30,830 10,669 (20,161)
Colony Park Community Center rentals 18,550 18,550 18,395 (155)
Historic City Hall Rentals - - 656 656
Other facility rentals 3,400 3,400 6,435 3,035
Park charges 28,990 25,990 32,546 6,556
Zoo:
Zoo admissions 243,600 243,600 231,566 (12,034)
Zoo educational programs 10,500 10,500 9,716 (784)
Zoo gift shop 101,220 101,220 99,682 (1,538)
Other Zoo revenues - 3,560 3,568 8
Budget Variance with Final
Budget Positive
(Negative)
80
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 149 of 242
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, 2017
Original Final Actual Amounts
Revenues (continued):
Charges for Services (continued):
Administrative:
Copy and mailing fees 5,730$ 5,730$ 7,078$ 1,348$
Filming Permit - - 2,253 2,253
Document imaging fee 22,740 22,740 18,528 (4,212)
Business license application fees 21,630 21,630 28,795 7,165
Total Charges for Services 1,879,360 2,274,340 2,346,003 71,663
Fines and Forfeitures:
Motor vehicle fines 70,000 70,000 51,059 (18,941)
Traffic school fines 2,500 2,500 - (2,500)
Misdemeanor and other minor fines 8,540 8,540 6,386 (2,154)
Parking fines 1,500 1,500 1,722 222
Fire and code enforcement fines 400 400 100 (300)
Business license penalties 7,200 7,200 8,137 937
Other penalties 42,500 42,500 9,577 (32,923)
Total Fines and Forfeitures 132,640 132,640 76,981 (55,659)
Use of Money and Property:
Interest 61,000 61,000 70,811 9,811
Adjustment to Market Value-GASB 31 - - (67,580) (67,580)
Interest on Measure F-14 Funds 4,080 4,080 27,947 23,867
Measure F-14 Funds Adjustment to Market Value - - (21,377) (21,377)
Total Use of Money and Property 65,080 65,080 9,801 (55,279)
Other Revenues:
Interfund administrative charges
General overhead charges 361,790 361,790 361,790 -
Staffing charges for other funds 418,580 416,650 412,564 (4,086)
Staffing charges for capital projects 206,000 206,000 155,800 (50,200)
Staffing charges for CDBG administration 10,790 10,790 6,659 (4,131)
Administrative charges- Third Parties 100 100 202 102
Administrative charges- Successor Agency - - 250,000 250,000
Workers' comp reimbursement 15,300 15,300 28,476 13,176
Miscellaneous revenue 10,730 12,660 19,651 6,991
Budget Variance with Final
Budget Positive
(Negative)
81
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 150 of 242
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, 2017
Original Final Actual Amounts
Revenues (continued):
Other Revenues (continued):
Donations:
Police -$ 1,990$ 1,865$ (125)$
Fire 172,610 217,230 212,751 (4,479)
Recreation - 1,390 1,882 492
Other donations 1,000 1,000 1 (999)
Friends of Zoo Donations:
Memberships 23,000 23,000 20,091 (2,909)
Zoo Wine Festival Donations:
New Madagascar Exhibit - 4,160 4,158 (2)
Other Zoo donations 2,000 2,000 1,534 (466)
Total Other Revenues 1,221,900 1,274,060 1,477,424 203,364
Total Revenues 20,475,030 21,002,170 22,097,886 1,095,716
Variance with Final
Budget Positive
(Negative)
Budget
82
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 151 of 242
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, 2017
Original Final Actual Amounts
Expenditures:
City Council:
Salaries and benefits 42,210$ 41,520$ 38,371$ 3,149$
Office expense 520 520 466 54
Advertising 500 - - -
Computer maintenance and replacement 3,870 3,870 3,870 -
Occupancy 40,420 40,420 40,420 -
Communications 350 360 356 4
Operating supplies 3,710 3,940 3,936 4
Vehicle & equipment operating costs 200 - - -
Contract services 36,500 36,500 36,000 500
Professional development 23,450 31,390 31,384 6
Community outreach 52,100 35,310 35,308 2
Chamber of Commerce 88,360 106,950 106,941 9
Business development 16,260 6,980 5,000 1,980
LAFCO contribution 19,000 19,000 16,637 2,363
Special projects & community funding:
Promotions 200,000 225,660 225,651 9
Total City Council 527,450 552,420 544,340 8,080
City Clerk:
Salaries and benefits 2,510 8,140 6,114 2,026
Office expense 640 680 676 4
Advertising 5,300 5,260 3,835 1,425
Contract services 6,100 6,100 4,441 1,659
Professional development 6,270 6,270 3,157 3,113
Municipal election 30,160 30,160 20,923 9,237
Total City Clerk 50,980 56,610 39,146 17,464
Budget Variance with Final
Budget Positive
(Negative)
83
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 152 of 242
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, 2017
Original Final Actual Amounts
Expenditures (continued):
City Treasurer:
Salaries and benefits 3,190$ 4,380$ 4,373$ 7$
Office expense 100 - - -
Contract services 10,000 10,480 10,475 5
Professional development 420 1,090 1,089 1
Total City Treasurer 13,710 15,950 15,937 13
City Attorney:
Office expense 90 80 2 78
Communications 70 70 65 5
Contract services 260,000 334,320 334,314 6
Total City Attorney 260,160 334,470 334,381 89
City Manager:
Salaries and benefits 851,690 870,460 829,063 41,397
Office expense 7,730 7,710 6,925 785
Computer maintenance and replacement 41,160 45,920 45,918 2
Insurance 10,160 10,160 8,354 1,806
Occupancy 27,710 27,710 27,710 -
Communications 2,180 2,180 1,980 200
Operating supplies 10,080 10,050 7,203 2,847
Vehicle & equipment operating costs 6,270 6,270 6,220 50
Contract services 35,070 30,330 10,824 19,506
Professional development 22,270 22,270 12,649 9,621
Citywide training 4,000 4,000 2,203 1,797
Recruitment 500 500 236 264
Employee development 1,650 1,680 1,676 4
Contingency 100,000 - - -
Total City Manager 1,120,470 1,039,240 960,961 78,279
Budget Variance with Final
Budget Positive
(Negative)
84
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 153 of 242
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Administrative Services:
Salaries and benefits 763,820$ 751,360$ 722,793$ 28,567$
Office expense 16,690 12,710 12,428 282
Advertising 390 390 185 205
Computer maintenance and replacement 75,970 76,590 76,585 5
Insurance 14,720 14,720 12,375 2,345
Occupancy 42,380 42,380 40,856 1,524
Communications 1,030 1,030 812 218
Operating supplies 240 240 46 194
Vehicle & equipment operating costs 3,650 3,650 3,625 25
Contract services 179,620 167,710 167,706 4
Professional development 7,890 6,520 4,847 1,673
Recruitment - 310 301 9
Safety Committee 500 500 - 500
Contingency 5,000 - - -
Special purchases, projects & studies:
Desks - 430 427 3
Chairs 2,300 2,300 - 2,300
Development Impact Fee Study 35,000 35,000 - 35,000
Total Administrative Services 1,149,200 1,115,840 1,042,986 72,854
Police:
Salaries and benefits 5,312,800 5,426,070 5,252,844 173,226
Office expense 14,820 16,620 16,617 3
Computer maintenance and replacement 293,320 298,230 298,222 8
Insurance 241,550 241,550 235,858 5,692
Occupancy 40,520 51,450 51,444 6
Utilities 39,750 39,750 36,366 3,384
Communications 30,400 31,370 31,362 8
Operating supplies 20,530 27,800 27,800 -
Vehicle & equipment operating costs 284,740 218,580 218,579 1
Contract services 282,350 272,220 266,342 5,878
Professional development 10,000 18,950 18,944 6
Recruitment 10,050 13,890 13,882 8
Contingency 10,000 10,000 - 10,000
Budget Variance with Final
Budget Positive
(Negative)
85
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 154 of 242
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Police (continued):
Special purchases, projects & studies:
Desks -$ 3,710$ 3,708$ 2$
Other office furniture - 3,230 3,221 9
Refrigerator - 870 862 8
Personal protective vests - 10,010 10,008 2
Flooring projects - 15,960 15,955 5
Capital outlay:
- 7,980 7,980 -
6,590,830 6,708,240 6,509,994 198,246
Police Grants:
Operating supplies 2,080 1,850 1,850 -
Contract services 2,040 2,420 2,414 6
Professional development 34,380 36,220 28,213 8,007
Special purchases, projects & studies:
Personal protective vests 3,190 3,190 - 3,190
Capital outlay:
4,140 - - -
45,830 43,680 32,477 11,203
Total Police 6,636,660 6,751,920 6,542,471 209,449
Fire:
Salaries and benefits 3,488,960 3,578,540 3,578,518 22
Office expense 4,880 8,300 8,291 9
Computer maintenance and replacement 169,700 185,030 185,027 3
Insurance 70,500 61,980 61,977 3
Occupancy 27,740 22,980 22,978 2
Utilities 22,300 22,390 22,383 7
Communications 16,300 18,410 18,401 9
Operating supplies 43,900 47,550 47,549 1
148,880 122,250 122,242 8 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
86
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 155 of 242
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Fire (continued):
Contract services 20,000$ 19,530$ 19,525$ 5$
Professional development 24,980 21,890 21,883 7
Recruitment 400 8,210 8,205 5
Contingency 10,000 - - -
Special purchases, projects & studies:
Dishwasher - 1,060 1,054 6
Television - 630 632 (2)
Sheds - 1,370 1,367 3
Capital outlay:
21,010 21,010 1,281 19,729
4,069,550 4,141,130 4,121,313 19,817
Mutual Aid Program:
Salaries and benefits 139,640 361,190 361,178 12
Office expenses 30 - - -
Operating supplies 27,720 7,830 7,822 8
Vehicle & equipment operating costs - 5,560 5,558 2
Contract services 1,000 - - -
Special purchases, projects & studies:
Fire hose - 1,590 1,582 8
168,390 376,170 376,140 30
Weed Abatement and Other Fire Programs:
Salaries and benefits - 1,630 1,620 10
Office expense 800 1,300 1,297 3
Advertising 500 - - -
Communications - - - -
Operating supplies - 2,610 2,599 11
Vehicle & equipment operating costs - 2,220 2,207 13
Contract services 70,000 79,780 62,788 16,992
Special purchases, projects & studies:
San Marcos shaded fuel break 6,910 6,910 - 6,910
ALPS/Chandler Ranch fuel break 9,820 5,510 5,030 480
Budget Variance with Final
Budget Positive
(Negative)
Cash contribution to Vehicle & Equipment
Maintenance Fund for Breathing Apparatus
87
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 156 of 242
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Weed Abatement and Other Fire Programs (continued):
Capital outlay:
Rescue equipment -$ 12,320$ 12,312$ 8$
EKG monitors 145,500 145,500 141,053 4,447
Disaster response trailer enclosure - 7,840 7,840 -
3,760 7,760 7,759 1
23,350 39,880 39,869 11
260,640 313,260 284,374 28,886
Total Fire 4,498,580 4,830,560 4,781,827 48,733
Community Development:
Salaries and benefits 1,154,760 1,166,030 1,126,201 39,829
Office expense 14,430 16,700 16,700 -
Advertising 4,240 3,580 3,573 7
Computer maintenance and replacement 90,350 83,790 83,790 -
Insurance 17,800 14,640 14,634 6
Occupancy 44,310 44,310 44,310 -
Communications 1,910 2,760 2,754 6
Operating supplies 1,060 1,720 1,715 5
Vehicle operations 15,570 15,570 15,303 267
Contract services 94,320 173,140 173,133 7
Professional development 12,460 18,820 18,819 1
Recruitment 1,060 1,060 884 176
Contingency 5,000 2,170 - 2,170
Special purchases, projects & studies:
Eagle Ranch EIR - 17,480 16,320 1,160
Eagle Ranch Specific Plan - 3,160 3,153 7
Total Community Development 1,457,270 1,564,930 1,521,289 43,641
Budget Variance with Final
Budget Positive
(Negative)
Cash contribution to Vehicle & Equipment
Maintenance Fund for Radio Simulcast
Cash contribution to Vehicle & Equipment
Maintenance Fund for Fire Engines
88
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 157 of 242
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Central Reception:
Salaries and benefits 44,910$ 47,760$ 39,665$ 8,095$
Office expense 1,160 1,160 1,043 117
Computer maintenance and replacement 6,780 6,780 6,780 -
Insurance 1,490 1,490 1,225 265
Occupancy 32,340 32,340 32,339 1
Communications 370 370 344 26
Operating supplies - - 89 (89)
Vehicle & equipment operating costs 210 210 - 210
Professional development 160 160 - 160
Recruitment 110 110 - 110
Total Central Reception 87,530 90,380 81,485 8,895
Recreation:
Salaries and benefits 281,200 300,860 297,854 3,006
Office expense 4,410 6,100 6,004 96
Advertising 28,300 22,650 22,635 15
Computer maintenance and replacement 13,170 13,170 13,170 -
Insurance 12,730 13,150 13,140 10
Occupancy 39,730 37,740 37,435 305
Utilities 5,250 5,250 4,347 903
Communications 380 920 913 7
Operating supplies 27,850 33,730 29,563 4,167
Vehicle and equipment operating costs 1,090 1,080 1,061 19
Contract services 141,370 151,340 134,041 17,299
Professional development 1,350 4,230 4,224 6
Recruitment 500 1,180 1,176 4
Contingency 2,500 - - -
Special purchases, projects & studies:
Desks - 1,210 1,212 (2)
Youth Scholarships - 1,390 1,382 8
Total Recreation 559,830 594,000 568,157 25,843
Budget Variance with Final
Budget Positive
(Negative)
89
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 158 of 242
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Community Center:
Salaries and benefits 52,330$ 46,260$ 46,255$ 5$
Office expense 1,060 330 325 5
Advertising 400 - - -
Computer maintenance and replacement 10,090 10,490 10,482 8
Insurance 6,420 7,490 7,490 -
Occupancy 88,010 88,060 88,055 5
Utilities 45,400 46,450 46,446 4
Communications 1,990 2,130 1,553 577
Operating supplies 15,370 9,130 9,125 5
Vehicle and equipment operations 2,750 180 - 180
Contract services 18,790 12,210 11,210 1,000
Professional development 1,440 210 - 210
Recruitment 260 260 - 260
Special purchases, projects & studies:
Folding chairs and tables - 330 326 4
Total Community Center 244,310 223,530 221,267 2,263
Pavilion:
Salaries and benefits 129,720 143,500 143,484 16
Office expense 1,340 1,340 952 388
Advertising 5,000 3,680 3,675 5
Computer maintenance and replacement 7,790 7,790 7,790 -
Insurance 4,020 4,020 3,874 146
Occupancy 35,510 35,510 35,510 -
Utilities 24,730 22,070 19,339 2,731
Communications 1,230 1,310 1,306 4
Operating supplies 9,680 9,680 6,370 3,310
Vehicle and equipment operating costs 1,270 1,270 990 280
Contract services 22,740 16,220 16,218 2
Professional development 690 690 250 440
Recruitment 210 210 32 178
Total Pavilion 243,930 247,290 239,790 7,500
Budget Variance with Final
Budget Positive
(Negative)
90
ITEM NUMBER: C-2
DATE: 01/23/18
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Zoo:
Salaries and benefits 682,880$ 691,750$ 640,316$ 51,434$
Office expense 1,820 1,670 1,666 4
Advertising 1,000 270 261 9
Computer maintenance and replacement 31,660 34,980 34,975 5
Insurance 10,570 9,320 9,315 5
Occupancy 37,410 37,410 37,406 4
Utilities 41,550 48,040 48,030 10
Communications 580 990 982 8
Operating supplies 85,620 82,380 82,369 11
Vehicle and equipment operating costs 5,860 7,780 7,774 6
Contract services 58,930 58,500 58,486 14
Professional development 10,400 11,740 11,733 7
Recruitment 100 620 615 5
Gift shop retail 35,000 35,000 34,107 893
Special purchases, projects & studies:
Animal acquisition - 2,180 2,180 -
Zoo exhibit improvements - 7,270 7,262 8
Deferred maintenance projects - 1,290 1,286 4
Capital outlay:
New Madagascar exhibit - 4,160 4,158 2
New keel billed toucan exhibit 4,290 4,290 - 4,290
New wallaby exhibit - 690 686 4
Aviary rehabilitation project - 4,760 4,752 8
Electrical upgrade project - 3,550 3,542 8
Total Zoo 1,007,670 1,048,640 991,901 56,739
Variance with Final
Budget Positive
(Negative)
Budget
91
ITEM NUMBER: C-2
DATE: 01/23/18
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Public Works Administration:
Salaries and benefits 689,860$ 704,900$ 674,316$ 30,584$
Office expense 6,200 6,620 6,617 3
Advertising 300 - - -
Computer maintenance and replacement 45,400 44,670 44,662 8
Insurance 11,070 9,110 9,108 2
Occupancy charges 18,160 18,160 18,160 -
Communications 2,400 2,400 2,391 9
Operating supplies 13,650 15,540 15,539 1
Vehicle operations 5,800 7,070 7,061 9
Contract services 14,500 25,480 25,472 8
Professional development 4,350 5,140 5,136 4
Recruitment 1,000 280 277 3
Contingency 7,000 - - -
Special purchases, projects & studies:
NPDES/Water Control Basin Plan - 520 514 6
LAMP - 50,000 31,750 18,250
Five-Year Capital Improvement Plan 8,680 8,680 998 7,682
Capital outlay:
1,140 2,380 2,374 6
Total Public Works Administration 829,510 900,950 844,375 56,575
Variance with Final
Budget Positive
(Negative)
Budget
Cash contribution to Vehicle and Equipment
Replacement Fund for Radio Simulcast Project
92
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 161 of 242
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Public Works Operations:
Salaries and benefits 196,050$ 197,550$ 197,541$ 9$
Office expense 3,360 2,020 2,011 9
Computer maintenance and replacement 9,410 9,410 9,410 -
Insurance 3,390 3,130 3,123 7
Occupancy charges 10,820 10,030 10,024 6
Utilities 8,100 8,660 8,655 5
Communications 750 1,660 1,651 9
Operating supplies 650 1,570 1,570 -
Vehicle & equipment operating costs 1,640 1,500 1,496 4
Contract services - 1,800 1,800 -
Professional development 1,500 2,570 2,562 8
Recruitment - 90 87 3
Capital outlay:
Iron working tool - 3,350 3,342 8
Total Public Works Operations 235,670 243,340 243,272 68
Parks:
Salaries and benefits 379,130 336,540 253,402 83,138
Computer maintenance and replacement 7,760 7,760 7,760 -
Insurance 7,960 7,960 6,841 1,119
Occupancy 20,760 20,760 20,760 -
Utilities 164,050 148,590 120,715 27,875
Communications 1,600 1,600 1,471 129
Operating supplies 39,540 39,840 39,835 5
Vehicle and equipment operations 27,470 27,470 19,308 8,162
Contract services 23,500 70,040 70,039 1
Professional development 1,200 1,200 981 219
Recruitment - 320 315 5
Special purchases, projects & studies:
Blade grinder - 700 698 2
Lake boat dock repair - 3,690 3,682 8
Lake fill line protection project - 180 179 1
Backflow valve replacement - 9,870 9,870 -
Total Parks 672,970 676,520 555,856 120,664
Budget Variance with Final
Budget Positive
(Negative)
93
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 162 of 242
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, 2017
Original Final Actual Amounts
Expenditures (continued):
Measure F-14 Sales Tax:
Capital outlay:
Pavement Maintenance Projects 231,030$ 231,030$ 216,874$ 14,156$
Pavement Rehabilitation Projects 1,404,300 1,812,700 1,569,599 243,101
16/17 Pavement Resurfacing Projects 286,530 286,530 230,337 56,193
16/17 Pavement Rehabilitation Projects 1,592,350 1,592,350 121,337 1,471,013
Total Measure F-14 Sales Tax 3,514,210 3,922,610 2,138,147 1,784,463
Non-Departmental:
Special purchases, projects & studies:
- 1,000,000 1,000,000 -
Security camera equipment 14,070 14,070 - 14,070
Storm debris removal - - 1,200 (1,200)
Total Non-Departmental 14,070 1,014,070 1,001,200 12,870
Total expenditures 23,124,180 25,223,270 22,668,788 2,554,482
Excess of revenues over (under)
expenditures (2,649,150) (4,221,100) (570,902) 3,650,198
Other Financing Sources (Uses):
494,190 494,190 494,190 -
(241,260) (241,260) (168,000) 73,260
- - - -
(1,400) (1,400) (1,400) -
Total other financing sources (uses)251,530 251,530 324,790 73,260
Excess of revenues and other sources over
(under) expenditures and other uses (2,397,620)$ (3,969,570)$ (246,112) 3,723,458$
Fund balance, June 30, 2016 11,638,707
Fund balance, June 30, 2017 11,392,595$ -
Variance with Final
Budget Positive
(Negative)
Transfer from Community Facilities District Fund
Cash contribution to Building Maintenance
and Replacement Fund for Deferred
Maintenance
Transfer to De Anza Landscape & Lighting
District for open space maintenance
Budget
Transfer to Gas Tax Fund for streets maintenanceTransfer to Building Maintenance and
Replacement Fund for Deferred
Contributions
District for open space maintenance
94
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 163 of 242
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 -$ -$ 89,232$ 89,232$
Affordable Housing Program Loans - - 20,235 20,235
Interest income 3,500 3,500 766 (2,734)
Gain / (Loss) on Inclusionary Housing Program Loans - - (84,200) (84,200)
Total revenues 3,500 3,500 26,033 22,533
Expenditures:
Contract services 5,000 2,220 500 1,720
Administrative charges 46,510 46,510 46,510 -
Special projects:
Closing Cost Program Expense - 2,780 2,771 9
Total expenditures 51,510 51,510 49,781 1,729
Net change in fund balance (48,010)$ (48,010)$ (23,748) 24,262$
Fund balance, June 30, 2016 5,711,968
Fund balance, June 30, 2017 5,688,220$
Budget Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2017
95
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 164 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 502,010$ 502,010$ 296,570$ (205,440)$
Mitigation Fees- Del Rio Interchange 1,619,420 1,619,420 - (1,619,420)
Interest income 34,150 34,150 4,885 (29,265)
Total revenues 2,155,580 2,155,580 301,455 (1,854,125)
Expenditures:
Capital outlay:
101 @ Del Rio Interchange Project 750,630 750,630 125,895 624,735
Total expenditures 750,630 750,630 125,895 624,735
Net change in fund balance 1,404,950$ 1,404,950$ 175,560 (1,229,390)$
Fund balance, June 30, 2016 1,896,658
Fund balance, June 30, 2017 2,072,218$
Budget Variance with Final
Budget Positive
(Negative)
96
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 165 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 11,180$ 11,180$ 4,610$ (6,570)$
Total revenues 11,180 11,180 4,610 (6,570)
Net change in fund balance 11,180$ 11,180$ 4,610 (6,570)$
Fund balance, June 30, 2016 (844,863)
Fund balance, June 30, 2017 (840,253)$
Budget Variance with Final
Budget Positive
(Negative)
97
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 166 of 242
CITY OF ATASCADERO
SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS
For the Fiscal Year Ended June 30, 2017
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
6/30/2015 -$ 143,019$ 143,019$ 0.0%921,329$ 15.5%
6/30/2016 -$ 152,794$ 152,794$ 0.0%1,104,621$ 13.8%
6/30/2017 -$ 186,100$ 186,100$ 0.0%1,114,922$ 16.7%
98
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 167 of 242
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, 2017
6/30/2017 6/30/2016 6/30/2015
Measurement Date 6/30/2016 6/30/2015 6/30/2014
City's proportion of the net pension liability 0.272255%0.278260%0.260250%
City's proportionate share of the net pension liability 23,558,492$ 19,099,492$ 16,193,941$
City's covered - employee payroll **8,658,607$ 8,348,164$ 8,181,272$
272.08%228.79%197.94%
33,358,627,624$ 31,771,217,402$ 30,829,966,631$
24,705,532,291$ 24,907,305,871$ 24,607,502,515$
Plan's fiduciary net position as a percentage of the plan's total pension liability 74.06%78.40%79.82%
* Fiscal year 2015 was the first year of implementation, therefore, only three years are shown
** For the year ending on the measurement date
Fiscal Year End
City's proportionate share of the net pension liability as percentage of covered-
employee payroll
Plan's total pension liability
Plan's fiduciary net position
99
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 168 of 242
CITY OF ATASCADERO
SCHEDULE OF PENSION CONTRIBUTIONS
Cost-Sharing Multiple-Employer Defined Pension Plan - Last 10 Years*
As of June 30, 2017
Contributions for the fiscal year ending:6/30/2017 6/30/2016 6/30/2015
Contractually required contribution (actuarially determined)2,489,485$ 2,255,947$ 2,227,093$
Contributions in relation to the actuarially determined contributions (2,489,485) (2,255,947) (2,227,093)
Contribution deficiency (excess)-$ -$ -$
Covered-employee payroll **10,102,742$ 8,658,607$ 8,348,164$
Contributions as a percentage of covered-employee payroll 24.64%26.05%26.68%
Notes to Schedule
Valuation Date 06/30/16 06/30/15 06/30/14
Methods and assumptions used to determine contribution rates:
Actuarial cost method
Asset valuation method
Amortization method
Discount rate 7.65%7.65%7.50%
Price inflation
Salary increases
Investment rate of return
7.0% Net of Pension
Plan Investment and
Administrative
Expenses; includes
inflation
7.50% Net of Pension
Plan Investment and
Administrative
Expenses; includes
inflation
7.50% Net of Pension
Plan Investment and
Administrative
Expenses; includes
inflation
Mortality
Post retirement benefit
* Fiscal year 2015 was the first year of implementation, therefore, only three years are shown
** For the fiscal year ending on the date shown
Contract COLA up to 2.75% until Purchasing Power Protection Allowance
Floor on Purchasing Power applies, 2.75% thereafter
Entry age
5-year smoothed market
Level percentage of payroll, closed
2.75%
Varies by entry age and service
Derived using CalPERS' Membership data for all funds
100
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 169 of 242
OTHER SUPPLEMENTARY INFORMATION
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 170 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Interest income- cash & investments 5,000$ 5,000$ 5,155$ 155$
747,320 747,320 733,117 (14,203)
2,240 2,240 1,975 (265)
Total revenues 754,560 754,560 740,247 (14,313)
Expenditures:
Contract Services 2,240 2,240 1,975 265
Principal 225,000 225,000 225,000 -
Interest 747,320 747,320 747,313 7
Total expenditures 974,560 974,560 974,288 272
Net change in fund balance (220,000)$ (220,000)$ (234,041) (14,041)$
Fund balance, June 30, 2016 17,004,836
Fund balance, June 30, 2017 16,770,795$
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
101
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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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.
102
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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.
103
ITEM NUMBER: C-2
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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 Colony Park Community Center.Future additional residential units will
increase the City's population,placing ever greater demands on existing community use facilities,and new or expanded community center space will be necessary
to extend the current level of service to new residents.Because the need for these new facilities is directly related to new construction,a Public Facilities Fee is
charged on all new residential development.These fees are deposited into this fund and then used for expanded/new community use facilities as listed in the
Atascadero Master Facilities Plan, updated February 2006.
Library Expansion Facilities Fees Fund
The County Public Library System currently owns and maintains a library facility within the City limits.While the City is not the library service provider,the City's
residents and businesses have an interest in maintaining the library service levels.Additional development within the City will increase the demand for a larger
sized library and for more volumes within the library.Because the need for expanded library services is directly related to new construction,a Library Facilities Fee
is charged on all new development.These fees are deposited into this fund and then are used for the expansion of the amount of library facility space and the
expansion of the library collection as listed in the Atascadero Master Facilities Plan,updated February 2006.In December 2010,the County purchased a new
library facility at 6555 Capistrano Avenue.The City contributed a total of $315,180 toward the library expansion during the period spanning December 2010
through June 2014. This amount was a combination of impact fees and other funds that had been set aside for library expansion.
Community Facilities District Fund
This fund is used to account for fees assessed in the Community Facilities District.This district was established in 2005 in order to provide funding for expansion
of police,fire,and parks services as the City's population increases.Developments that must obtain Planning Commission approval are subject to annexation into
the city-wide district.
Apple Valley Street & Storm Drain Assessment District Fund
This fund is used to account for fees assessed in a development known as The Colony at Apple Valley.This assessment district was established in 2005 in order
to maintain the street and storm drain related improvements in the development.
Apple Valley Landscape & Lighting Assessment District Fund
This fund is used to account for fees assessed in a development known as The Colony at Apple Valley.This assessment district was established in 2005 in order
to maintain the landscape & 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.
Youth Center Construction Fund
This fund accounts for funds received for and expended on the construction of the Colony Park Community Center.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS OVERVIEW (continued)
DEBT SERVICE FUND
The City has established the debt service fund to account for the payment and accumulation of resources related to long-term debt principal and
interest for the following debt issues:
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 $180,000 in aggregate principal bonds on September 2, 1995.
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
June 30, 2017
Supplemental
Law Enforcement
Services Fund
Atascadero
Tourism
Business
Improvement
District Fund
Community
Development
Block Grant Fund Tree Plant Fund Gas Tax Fund
Local
Transportation
Fund
ASSETS
Cash and investments 74,061$ 296,913$ -$ 133,578$ 68,437$ 3,730,956$
Receivables:
Federal distributions due - - 106,311 - - 214,105
Due from State of California - - - - - -
Due from County of San Luis Obispo - - - - - -
Accrued interest 140 540 - 238 97 6,540
Other receivables - 77,108 362 - - -
Due from other funds - - - - - -
Prepaid items - - - - 730 -
Notes receivable - - - 120,000 - -
Total assets 74,201$ 374,561$ 106,673$ 253,816$ 69,264$ 3,951,601$
LIABILITIES AND FUND BALANCES
Accounts payable 5,614$ 9,120$ 360$ 6,413$ 56,762$ 86,754$
Accrued salaries and benefits 243 - - - 11,437 -
Due to other funds - - 106,313 - - -
Unearned revenue 67,418 - - - - -
Total liabilities 73,275 9,120 106,673 6,413 68,199 86,754
Fund Balances:
Nonspendable - - - - 730 -
Restricted 926 365,441 - 247,403 335 3,864,847
Assigned for road projects - - - - - -
Total fund balances 926 365,441 - 247,403 1,065 3,864,847
Total liabilities and fund balances 74,201$ 374,561$ 106,673$ 253,816$ 69,264$ 3,951,601$
Special Revenue Funds
107
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2017
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 71,688$ 74,158$ 573,254$ 143,189$ 205,675$ 476,442$
Receivables:
Federal distributions due - - - - - -
Due from State of California - - - - - -
Due from County of San Luis Obispo 22 - - - - -
Accrued interest 127 126 1,008 250 284 835
Other receivables - 2,022 843 36,238 1,822 12,809
Due from other funds - - - - 840,984 -
Prepaid items - - - - - -
Notes receivable - - - - - -
Total assets 71,837$ 76,306$ 575,105$ 179,677$ 1,048,765$ 490,086$
LIABILITIES AND FUND BALANCES
Accounts payable -$ -$ -$ -$ 8,646$ 23,831$
Accrued salaries and benefits - - - - - -
Due to other funds - - - - - -
Unearned revenue - - - - - -
Total liabilities - - - - 8,646 23,831
Fund Balances:
Nonspendable - - - - - -
Restricted 71,837 76,306 575,105 179,677 1,040,119 466,255
Assigned for road projects - - - - - -
Total fund balances 71,837 76,306 575,105 179,677 1,040,119 466,255
Total liabilities and fund balances 71,837$ 76,306$ 575,105$ 179,677$ 1,048,765$ 490,086$
108
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2017
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 1,652,219$ 627,907$ 135,573$ 256,488$ 381,787$ 201,550$
Receivables:
Federal distributions due - - - - - -
Due from State of California - - - - - -
Due from County of San Luis Obispo - - - 2,275 402 1,002
Accrued interest 2,895 1,105 237 378 670 345
Other receivables - - 1,013 - - -
Due from other funds - - - - - -
Prepaid items - - - - - -
Notes receivable - - - - - -
Total assets 1,655,114$ 629,012$ 136,823$ 259,141$ 382,859$ 202,897$
LIABILITIES AND FUND BALANCES
Accounts payable -$ 4,320$ -$ -$ 247$ 6,522$
Accrued salaries and benefits - - - - - -
Due to other funds - - - - - -
Unearned revenue - - - - - 75,000
Total liabilities - 4,320 - - 247 81,522
Fund Balances:
Nonspendable - - - - - -
Restricted 1,655,114 624,692 136,823 259,141 382,612 121,375
Assigned for road projects - - - - - -
Total fund balances 1,655,114 624,692 136,823 259,141 382,612 121,375
Total liabilities and fund balances 1,655,114$ 629,012$ 136,823$ 259,141$ 382,859$ 202,897$
Special Revenue Funds
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2017
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 283,072$ 183,496$ 383,253$ 116,451$ 23,840$ 2,106,801$
Receivables:
Federal distributions due - - - - 474,409 -
Due from State of California - - - - 1,730 -
Due from County of San Luis Obispo 109 505 361 158 105,061 -
Accrued interest 499 310 670 205 (296) 4,002
Other receivables - - - - - -
Due from other funds - - - - - -
Prepaid items - - - - - -
Notes receivable - - - - - -
Total assets 283,680$ 184,311$ 384,284$ 116,814$ 604,744$ 2,110,803$
LIABILITIES AND FUND BALANCES
Accounts payable 247$ 11,341$ 247$ 705$ 23,666$ 226,641$
Accrued salaries and benefits - - - - - -
Due to other funds - - - - 174,665 -
Unearned revenue - - - - - -
Total liabilities 247 11,341 247 705 198,331 226,641
Fund Balances:
Nonspendable - - - - - -
Restricted 283,433 172,970 384,037 116,109 122,484 1,884,162
Assigned for road projects - - - - 283,929 -
Total fund balances 283,433 172,970 384,037 116,109 406,413 1,884,162
Total liabilities and fund balances 283,680$ 184,311$ 384,284$ 116,814$ 604,744$ 2,110,803$
Special Revenue Funds Capital Projects Funds
110
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET (continued)
June 30, 2017
Capital Projects
Funds
Debt Service
Fund
Youth Center
Construction
Fund
1992 Street
Assessment
Improvement
Fund TOTALS
ASSETS
Cash and investments -$ 172,255$ 12,373,043$
Receivables:
Federal distributions due 304,316 - 1,099,141
Due from State of California 101,439 - 103,169
Due from County of San Luis Obispo - - 109,895
Accrued interest - 308 21,513
Other receivables - - 132,217
Due from other funds - - 840,984
Prepaid items - - 730
Notes receivable - - 120,000
Total assets 405,755$ 172,563$ 14,800,692$
LIABILITIES AND FUND BALANCES
Accounts payable -$ -$ 471,436$
Accrued salaries and benefits - - 11,680
Due to other funds 397,879 - 678,857
Unearned revenue 5,177 - 147,595
Total liabilities 403,056 - 1,309,568
Fund Balances:
Nonspendable - - 730
Restricted 2,699 172,563 13,206,465
Assigned for road projects - - 283,929
Total fund balances 2,699 172,563 13,491,124
Total liabilities and fund balances 405,755$ 172,563$ 14,800,692$
111
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
For Fiscal Year Ended June 30, 2017
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 -$ 267,507$ -$ -$ -$ -$
Licenses and permits - - - 8,992 - -
Intergovernmental revenues 125,976 - 109,284 - 615,182 962,506
Use of money and property (44) 724 - - (1,104) 5,962
Other revenues - - - - - -
Total revenues 125,932 268,231 109,284 8,992 614,078 968,468
Expenditures:
Salaries and benefits 33,749 - - - 380,694 -
Supplies and services 51,188 232,639 6,866 26,797 536,873 -
Special projects and studies 5,250 - 8,068 - - -
Capital outlay 36,566 - 94,350 - - 398,425
Total expenditures 126,753 232,639 109,284 26,797 917,567 398,425
Excess of revenues over
(under) expenditures (821) 35,592 - (17,805) (303,489) 570,043
Other Financing Sources (Uses):
Transfers in - - - - 168,000 -
Transfers out - - - - - (23,840)
Total other financing
sources (uses)- - - - 168,000 (23,840)
Net change in fund balances (821) 35,592 - (17,805) (135,489) 546,203
Fund balance, June 30, 2016 1,747 329,849 - 265,208 136,554 3,318,644
Fund balance, June 30, 2017 926$ 365,441$ -$ 247,403$ 1,065$ 3,864,847$
Special Revenue Funds
112
ITEM NUMBER: C-2
DATE: 01/23/18
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2017
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 - 53,286 50,823 33,890 111,875 69,611
Intergovernmental revenues - - - - - -
Use of money and property 95 27 960 276 11,252 (868)
Other revenues - - - - - 58,000
Total revenues 2,255 53,313 51,783 34,166 123,127 126,743
Expenditures:
Salaries and benefits - - - - - -
Supplies and services - - - - - -
Special projects and studies - - - - 29,497 -
Capital outlay - - - - - 509,142
Total expenditures - - - - 29,497 509,142
Excess of revenues over
(under) expenditures 2,255 53,313 51,783 34,166 93,630 (382,399)
Other Financing Sources (Uses):
Transfers in - - - - - -
Transfers out - - - - - -
Total other financing
sources (uses)- - - - - -
Net change in fund balances 2,255 53,313 51,783 34,166 93,630 (382,399)
Fund balance, June 30, 2016 69,582 22,993 523,322 145,511 946,489 848,654
Fund balance, June 30, 2017 71,837$ 76,306$ 575,105$ 179,677$ 1,040,119$ 466,255$
Special Revenue Funds
113
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2017
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 -$ -$ -$ 530,871$ 28,000$ 70,000$
Licenses and permits 196,777 52,797 24,727 - - -
Intergovernmental revenues - - - - - -
Use of money and property 2,940 998 288 (606) 516 149
Other revenues - - - - - -
Total revenues 199,717 53,795 25,015 530,265 28,516 70,149
Expenditures:
Salaries and benefits - - - - - -
Supplies and services - - - 5,059 6,135 54,836
Special projects and studies - - - - - -
Capital outlay 4,165 16,287 - - - -
Total expenditures 4,165 16,287 - 5,059 6,135 54,836
Excess of revenues over
(under) expenditures 195,552 37,508 25,015 525,206 22,381 15,313
Other Financing Sources (Uses):
Transfers in - - - - - -
Transfers out - - - (494,190) - -
Total other financing
sources (uses)- - - (494,190) - -
Net change in fund balances 195,552 37,508 25,015 31,016 22,381 15,313
Fund balance, June 30, 2016 1,459,562 587,184 111,808 228,125 360,231 106,062
Fund balance, June 30, 2017 1,655,114$ 624,692$ 136,823$ 259,141$ 382,612$ 121,375$
Special Revenue Funds
114
ITEM NUMBER: C-2
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2017
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$ 57,938$ 40,090$ 15,874$ -$ -$
Licenses and permits - - - - - -
Intergovernmental revenues - - - - 475,407 -
Use of money and property 363 97 551 107 (3,063) 1,731
Other revenues - - - - - -
Total revenues 12,414 58,035 40,641 15,981 472,344 1,731
Expenditures:
Salaries and benefits - - - - - -
Supplies and services 7,415 65,183 5,825 21,243 - -
Special projects and studies - - - - 15,147 -
Capital outlay - - - - 499,190 720,828
Total expenditures 7,415 65,183 5,825 21,243 514,337 720,828
Excess of revenues over
(under) expenditures 4,999 (7,148) 34,816 (5,262) (41,993) (719,097)
Other Financing Sources (Uses):
Transfers in - - - 1,400 23,840 -
Transfers out - - - - - -
Total other financing
sources (uses)- - - 1,400 23,840 -
Net change in fund balances 4,999 (7,148) 34,816 (3,862) (18,153) (719,097)
Fund balance, June 30, 2016 278,434 180,118 349,221 119,971 424,566 2,603,259
Fund balance, June 30, 2017 283,433$ 172,970$ 384,037$ 116,109$ 406,413$ 1,884,162$
Special Revenue Funds Capital Projects Funds
115
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DATE: 01/23/18
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CITY OF ATASCADERO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (continued)
For Fiscal Year Ended June 30, 2017
Capital Projects
Funds
Debt Service
Fund
Youth Center
Construction
Fund
1992 Street
Assessment
Improvement
Fund TOTALS
Revenues:
Taxes and assessments -$ -$ 1,024,491$
Licenses and permits - - 602,778
Intergovernmental revenues - - 2,288,355
Use of money and property - 216 21,567
Other revenues - - 58,000
Total revenues - 216 3,995,191
Expenditures:
Salaries and benefits - - 414,443
Supplies and services - - 1,020,059
Special projects and studies - 2,929 60,891
Capital outlay - - 2,278,953
Total expenditures - 2,929 3,774,346
Excess of revenues over
(under) expenditures - (2,713) 220,845
Other Financing Sources (Uses):
Transfers in - - 193,240
Transfers out - - (518,030)
Total other financing
sources (uses)- - (324,790)
Net change in fund balances - (2,713) (103,945)
Fund balance, June 30, 2016 2,699 175,276 13,595,069
Fund balance, June 30, 2017 2,699$ 172,563$ 13,491,124$
116
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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, 2017
Original Final Actual Amounts
Revenues:
S.L.E.S.F. Grant 53,300$ 193,400$ 125,976$ (67,424)$
Interest income - - (44) (44)
Total revenues 53,300 193,400 125,932 (67,468)
Expenditures:
Employee services 20,870 57,050 33,749 23,301
Computer maintenance & replacement 10 - - -
Communications 4,760 7,330 2,441 4,889
Operating supplies 11,510 60,150 40,368 19,782
Contract services 20 8,380 8,379 1
Special projects and purchases:
Personal Protective Vests - 5,250 5,250 -
Radio Replacement 2,270 - - -
Capital outlay:
Tablet computers 10 - - -
13,850 55,240 36,566 18,674
Total expenditures 53,300 193,400 126,753 66,647
Net change in fund balance -$ -$ (821) (821)$
Fund balance, June 30, 2016 1,747
Fund balance, June 30, 2017 926$
Cash Contribution to Vehicle and Equipment
Replacement Fund for Vehicle Purchase
Budget Variance with Final
Budget Positive
(Negative)
117
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DATE: 01/23/18
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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, 2017
Original Final Actual Amounts
Revenues:
Tourism assessments 186,690$ 186,690$ 267,507$ 80,817$
Interest income 2,110 2,110 724 (1,386)
Total revenues 188,800 188,800 268,231 79,431
Expenditures:
Office expense 2,200 2,200 - 2,200
Advertising 90,000 91,010 91,005 5
Operating Supplies - 120 120 -
Contract services 155,000 152,630 138,414 14,216
Professional Development - 430 425 5
Administration 1,870 2,680 2,675 5
Total expenditures 249,070 249,070 232,639 16,431
Net change in fund balance (60,270)$ (60,270)$ 35,592 95,862$
Fund balance, June 30, 2016 329,849
Fund balance, June 30, 2017 365,441$
Budget Variance with Final
Budget Positive
(Negative)
118
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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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, 2017
Original Final Actual Amounts
Revenues:
Community Development Block Grant 313,970$ 313,970$ 109,284$ (204,686)$
Total revenues 313,970 313,970 109,284 (204,686)
Expenditures:
Administration:
CDBG general administration 26,270 22,090 6,866 15,224
Special projects and studies:
Youth Scholarships 8,070 8,070 8,068 2
Capital outlay:
Barrier Removal- Atascadero Mall/Ardilla 104,890 159,640 13,159 146,481
South El Camino Real Barrier Removal 174,740 124,170 81,191 42,979
Total expenditures 313,970 313,970 109,284 204,686
Net change in fund balance -$ -$ - -$
Fund balance, June 30, 2016 -
Fund balance, June 30, 2017 -$
Budget Variance with Final
Budget Positive
(Negative)
119
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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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, 2017
Original Final Actual Amounts
Revenues:
Permits and fees 54,170$ 54,170$ 8,992$ (45,178)$
Interest income 1,790 1,790 - (1,790)
Total revenues 55,960 55,960 8,992 (46,968)
Expenditures:
Office expense 630 630 - 630
Utilities 400 400 - 400
Operating Supplies 500 500 - 500
Contract services 50,000 50,000 17,397 32,603
Administrative charges 9,400 9,400 9,400 -
Special projects
Native Tree Replanting 41,600 41,600 - 41,600
Total expenditures 102,530 102,530 26,797 75,733
Net change in fund balance (46,570)$ (46,570)$ (17,805) 28,765$
Fund balance, June 30, 2016 265,208
Fund balance, June 30, 2017 247,403$
Budget Variance with Final
Budget Positive
(Negative)
120
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
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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, 2017
Original Final Actual Amounts
Revenues:
Section 2103 highway users tax 103,910$ 103,910$ 82,418$ (21,492)$
Section 2105 highway users tax 163,830 163,830 173,507 9,677
Section 2106 highway users tax 89,260 109,080 133,279 24,199
Section 2107 highway users tax 223,980 223,980 219,978 (4,002)
Section 2107.5 highway users tax 6,000 6,000 6,000 -
Interest income (950) (950) (1,104) (154)
Total revenues 586,030 605,850 614,078 8,228
Expenditures:
Salaries and benefits 379,030 380,710 380,694 16
Computer maintenance & replacement 4,350 4,350 4,350 -
Insurance 11,230 9,520 9,512 8
Utilities 69,000 112,420 112,418 2
Communications 1,750 1,640 1,637 3
Operating supplies and equipment 40,000 49,090 49,090 -
Vehicle and equipment operations 54,210 49,030 49,030 -
Contract services 129,150 103,120 103,112 8
Professional development 3,190 1,850 1,844 6
Department Service Allocation 116,890 116,890 116,890 -
Administrative charges 88,990 88,990 88,990 -
Special projects:
Traffic Signal Controller 4,000 4,000 - 4,000
Total expenditures 901,790 921,610 917,567 4,043
Excess of revenues over (under) expenditures (315,760) (315,760) (303,489) 12,271
Other Financing Sources (Uses):
241,260 241,260 168,000 (73,260)
Total other financing sources (uses)241,260 241,260 168,000 (73,260)
Net change in fund balance (74,500)$ (74,500)$ (135,489) (60,989)$
Fund balance, June 30, 2016 136,554
Fund balance, June 30, 2017 1,065$
Transfer from General Fund for street maintenance
Budget Variance with Final
Budget Positive
(Negative)
121
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 191 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Local Transportation Tax- Article 3 Bike Paths 22,060$ 22,060$ 22,289$ 229$
Local Transportation Tax- Article 8 Streets 457,610 457,610 593,893 136,283
HBRR Grant - Via Avenue Bridge 335,320 335,320 166,467 (168,853)
HBRR Grant - Santa Lucia Bridge 380,370 380,370 179,857 (200,513)
Interest income 20,770 20,770 5,962 (14,808)
Total revenues 1,216,130 1,216,130 968,468 (247,662)
Expenditures:
Special projects:
Minor Bridge Repair 8,070 8,070 - 8,070
Roadway Traffic Safety Improvements 50,000 - - -
Capital outlay:
East Front Overlay 241,910 241,910 1,104 240,806
Santa Barbara Road Overlay Project 116,490 290,760 13,932 276,828
San Anselmo CIR Rehabilitation Project 439,370 439,370 7,684 431,686
San Lucas Road Landslide Repair 89,630 - - -
El Camino Real CIR Rehabilitation Project 700,360 700,360 348 700,012
Viejo Camino Road Rehabilitation Project 78,000 78,000 - 78,000
Santa Lucia Road Rehabilitation Project 292,500 292,500 1,200 291,300
Santa Lucia Road and Culvert Repairs - - 6,265 (6,265)
Via Avenue Bridge Project 378,900 407,460 188,035 219,425
Santa Lucia Bridge Project 380,370 380,370 179,857 200,513
Total expenditures 2,775,600 2,838,800 398,425 2,440,375
Excess of revenues over (under) expenditures (1,559,470) (1,622,670) 570,043 2,192,713
Other Financing Sources (Uses):
- (23,840) (23,840) -
Total other financing sources (uses)- (23,840) (23,840) -
Net change in fund balance (1,559,470)$ (1,646,510)$ 546,203 2,192,713$
Fund balance, June 30, 2016 3,318,644
Fund balance, June 30, 2017 3,864,847$
Budget Variance with Final
Budget Positive
(Negative)
Transfer to Capital Projects Fund for the Highway 41
Multipurpose Pathway Project
122
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 192 of 242
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, 2017
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 200 200 95 (105)
Total revenues 2,340 2,340 2,255 (85)
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 (47,660)$ (47,660)$ 2,255 49,915$
Fund balance, June 30, 2016 69,582
Fund balance, June 30, 2017 71,837$
Variance with Final
Budget Positive
(Negative)
Budget
123
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 193 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 66,780$ 66,780$ 53,286$ (13,494)$
Interest income (expense)(70) (70) 27 97
Total revenues 66,710 66,710 53,313 (13,397)
Net change in fund balance 66,710$ 66,710$ 53,313 (13,397)$
Fund balance, June 30, 2016 22,993
Fund balance, June 30, 2017 76,306$
Variance with Final
Budget Positive
(Negative)
Budget
124
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 194 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 60,440$ 60,440$ 50,823$ (9,617)$
Interest income 3,880 3,880 960 (2,920)
Total revenues 64,320 64,320 51,783 (12,537)
Expenditures:
Special projects:
Culvert Drainline Project 16,740 16,740 - 16,740
Capital projects:
El Camino Real Culvert Relining 150,000 150,000 - 150,000
Total expenditures 166,740 166,740 - 166,740
Net change in fund balance (102,420)$ (102,420)$ 51,783 154,203$
Fund balance, June 30, 2016 523,322
Fund balance, June 30, 2017 575,105$
Budget Variance with Final
Budget Positive
(Negative)
125
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 195 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 44,900$ 44,900$ 33,890$ (11,010)$
Interest income 1,020 1,020 276 (744)
Total revenues 45,920 45,920 34,166 (11,754)
Net change in fund balance 45,920$ 45,920$ 34,166 (11,754)$
Fund balance, June 30, 2016 145,511
Fund balance, June 30, 2017 179,677$
Budget Variance with Final
Budget Positive
(Negative)
126
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 196 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 70,860$ 72,180$ 111,875$ 39,695$
Rental income 10,800 10,800 10,800 -
Interest income 1,260 1,260 452 (808)
Total revenues 82,920 84,240 123,127 38,887
Expenditures:
Special projects and studies:
Personal Protective Equipment 2,150 3,470 3,465 5
Station Needs Assessment 32,000 32,000 26,032 5,968
Total expenditures 34,150 35,470 29,497 5,973
Net change in fund balance 48,770$ 48,770$ 93,630 44,860$
Fund balance, June 30, 2016 946,489
Fund balance, June 30, 2017 1,040,119$
Variance with Final
Budget Positive
(Negative)
Budget
127
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 197 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 103,060$ 103,060$ 69,611$ (33,449)$
Donation for Three Bridges Trailhead 58,000 58,000 58,000 -
Interest income 5,800 5,800 (868) (6,668)
Total revenues 166,860 166,860 126,743 (40,117)
Expenditures:
Capital Projects
ALPS Three Bridges Trailhead and Parking Lot 528,890 528,890 509,142 19,748
Total expenditures 528,890 528,890 509,142 19,748
Net change in fund balance (362,030)$ (362,030)$ (382,399) (20,369)$
Fund balance, June 30, 2016 848,654
Fund balance, June 30, 2017 466,255$
Budget Variance with Final
Budget Positive
(Negative)
128
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 198 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 285,510$ 285,510$ 196,777$ (88,733)$
Interest income 9,430 9,430 2,940 (6,490)
Total revenues 294,940 294,940 199,717 (95,223)
Expenditures:
Capital Projects
Atascadero Lake Pipeline Repair 250,000 250,000 4,165 245,835
Total expenditures 250,000 250,000 4,165 245,835
Excess of revenues over (under) expenditures 44,940 44,940 195,552 150,612
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 (415,060)$ (415,060)$ 195,552 610,612$
Fund balance, June 30, 2016 1,459,562
Fund balance, June 30, 2017 1,655,114$
Budget Variance with Final
Budget Positive
(Negative)
Transfer to 2010 Bond Proceeds Master Agreement Fund
for Centennial Bridge & Plaza Project
129
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 199 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 64,810$ 64,810$ 52,797$ (12,013)$
Interest income 3,880 3,880 998 (2,882)
Total revenues 68,690 68,690 53,795 (14,895)
Expenditures:
Capital projects:
Zoo Garden Event Center 318,070 568,070 16,287 551,783
Total expenditures 318,070 568,070 16,287 551,783
Net change in fund balance (249,380)$ (499,380)$ 37,508 536,888$
Fund balance, June 30, 2016 587,184
Fund balance, June 30, 2017 624,692$
Variance with Final
Budget Positive
(Negative)
Budget
130
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 200 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Impact fees 34,870$ 34,870$ 24,727$ (10,143)$
Interest income 750 750 288 (462)
Total revenues 35,620 35,620 25,015 (10,605)
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 (24,380)$ (24,380)$ 25,015 49,395$
Fund balance, June 30, 2016 111,808
Fund balance, June 30, 2017 136,823$
Budget Variance with Final
Budget Positive
(Negative)
131
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 201 of 242
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 466,120$ 466,120$ 530,871$ 64,751$
Interest income 2,160 2,160 (606) (2,766)
Total revenues 468,280 468,280 530,265 61,985
Expenditures:
Contract services 5,500 5,500 5,059 441
Total expenditures 5,500 5,500 5,059 441
Excess of revenues over (under) expenditures 462,780 462,780 525,206 62,426
Other Financing Sources (Uses):
(494,190) (494,190) (494,190) -
Total other financing sources (uses)(494,190) (494,190) (494,190) -
Net change in fund balance (31,410)$ (31,410)$ 31,016 62,426$
Fund balance, June 30, 2016 228,125
Fund balance, June 30, 2017 259,141$
Transfer to the General Fund for police, fire and
parks services
For the Fiscal Year Ended June 30, 2017
Budget Variance with Final
Budget Positive
(Negative)
132
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 202 of 242
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$ 28,000$ (7,000)$
Interest income 3,680 3,680 516 (3,164)
Total revenues 38,680 38,680 28,516 (10,164)
Expenditures:
Advertising 800 800 247 553
Contract services 5,890 4,320 2,920 1,400
Administration 1,400 2,970 2,968 2
Total expenditures 8,090 8,090 6,135 1,955
Net change in fund balance 30,590$ 30,590$ 22,381 (8,209)$
Fund balance, June 30, 2016 360,231
Fund balance, June 30, 2017 382,612$
For the Fiscal Year Ended June 30, 2017
Variance with Final
Budget Positive
(Negative)
Budget
133
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 203 of 242
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 70,000$ 70,000$ 70,000$ -$
Interest income 610 610 149 (461)
Total revenues 70,610 70,610 70,149 (461)
Expenditures:
Advertising 700 700 139 561
Utilities 16,030 16,030 7,510 8,520
Operating supplies 1,200 1,200 - 1,200
Contract services 57,300 56,720 44,467 12,253
Administration 2,140 2,720 2,720 -
Total expenditures 77,370 77,370 54,836 22,534
Net change in fund balance (6,760)$ (6,760)$ 15,313 22,073$
Fund balance, June 30, 2016 106,062
Fund balance, June 30, 2017 121,375$
Budget Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2017
134
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 204 of 242
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 34,760$ 34,760$ 12,051$ (22,709)$
Interest income 2,530 2,530 363 (2,167)
Total revenues 37,290 37,290 12,414 (24,876)
Expenditures:
Advertising 800 800 247 553
Contract services 30,030 27,020 2,920 24,100
Administration 1,240 4,250 4,248 2
Total expenditures 32,070 32,070 7,415 24,655
Net change in fund balance 5,220$ 5,220$ 4,999 (221)$
Fund balance, June 30, 2016 278,434
Fund balance, June 30, 2017 283,433$
Budget Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2017
135
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 205 of 242
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 69,530$ 69,530$ 57,938$ (11,592)$
Interest income 1,170 1,170 97 (1,073)
Total revenues 70,700 70,700 58,035 (12,665)
Expenditures:
Advertising 700 700 139 561
Utilities 5,160 5,160 4,277 883
Operating supplies 6,800 6,800 - 6,800
Contract services 64,890 60,730 55,331 5,399
Administration 1,280 5,440 5,436 4
Special projects:
Planting and landscape project 15,000 15,000 - 15,000
Total expenditures 93,830 93,830 65,183 28,647
Net change in fund balance (23,130)$ (23,130)$ (7,148) 15,982$
Fund balance, June 30, 2016 180,118
Fund balance, June 30, 2017 172,970$
Variance with Final
Budget Positive
(Negative)
For the Fiscal Year Ended June 30, 2017
Budget
136
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 206 of 242
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 3,130 3,130 551 (2,579)
Total revenues 43,220 43,220 40,641 (2,579)
Expenditures:
Advertising 600 600 247 353
Contract services 14,160 13,100 2,920 10,180
Administration 1,600 2,660 2,658 2
Special projects:
Minor Road Repair Projects 15,000 15,000 - 15,000
Slurry Seal 40,000 40,000 - 40,000
Total expenditures 71,360 71,360 5,825 65,535
Net change in fund balance (28,140)$ (28,140)$ 34,816 62,956$
Fund balance, June 30, 2016 349,221
Fund balance, June 30, 2017 384,037$
For the Fiscal Year Ended June 30, 2017
Budget Variance with Final
Budget Positive
(Negative)
137
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 207 of 242
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 17,780$ 17,780$ 15,874$ (1,906)$
Interest income 1,010 1,010 107 (903)
Total revenues 18,790 18,790 15,981 (2,809)
Expenditures:
Advertising 700 700 139 561
Utilities 500 500 395 105
Operating supplies 840 840 - 840
Contract services 19,530 18,820 18,087 733
Administration 1,920 2,630 2,622 8
Special projects:
Landscape Improvements 15,000 15,000 - 15,000
Total expenditures 38,490 38,490 21,243 17,247
Excess of revenues over (under) expenditures (19,700) (19,700) (5,262) 14,438
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 (18,300)$ (18,300)$ (3,862) 14,438$
Fund balance, June 30, 2016 119,971
Fund balance, June 30, 2017 116,109$
Transfer from the General Fund for
open space maintenance
For the Fiscal Year Ended June 30, 2017
Budget Variance with Final
Budget Positive
(Negative)
138
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 208 of 242
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, 2017
Original Final Actual Amounts
Revenues:
STP - RSHA Grant - Route 41 Corridor Study 3,730$ 5,530$ 5,528$ (2)$
STIP Grant- Highway 41 Multipurpose Pathway 469,880 469,880 469,879 (1)
Interest income 3,030 3,030 (3,063) (6,093)
Total revenues 476,640 478,440 472,344 (6,096)
Expenditures:
Special projects and purchases:
Annual Crack Fill Program 66,000 66,000 9,619 56,381
Route 41 Corridor Study 3,730 5,530 5,528 2
Capital outlay:
Lake View Overlay Project 20,000 20,000 15,632 4,368
Highway 41 Multipurpose Pathway Project 459,720 483,560 483,558 2
Total expenditures 549,450 575,090 514,337 60,753
Excess of revenues over (under) expenditures (72,810) (96,650) (41,993) 54,657
Other Financing Sources:
- 23,840 23,840 -
Total other financing sources (uses)- 23,840 23,840 -
Net change in fund balance (72,810)$ (72,810)$ (18,153) 54,657$
Fund balance, June 30, 2016 424,566
Fund balance, June 30, 2017 406,413$
Variance with Final
Budget Positive
(Negative)
Budget
Transfer from the Local Transportation Fund for the
Highway 41 Multipurpose Pathway Project
139
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 209 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Interest income 13,180$ 13,180$ 1,731$ (11,449)$
Total revenues 13,180 13,180 1,731 (11,449)
Expenditures:
Capital outlay:
Centennial Bridge and Plaza Project 3,003,160 3,003,160 720,828 2,282,332
Maiden Statue Placement 50,000 50,000 - 50,000
Total expenditures 3,053,160 3,053,160 720,828 2,332,332
Excess of revenues over (under) expenditures (3,039,980) (3,039,980) (719,097) 2,320,883
Other Financing Sources:
460,000 460,000 - (460,000)
Total other financing sources (uses)460,000 460,000 - (460,000)
Net change in fund balance (2,579,980)$ (2,579,980)$ (719,097) 1,860,883$
Fund balance, June 30, 2016 2,603,259
Fund balance, June 30, 2017 1,884,162$
Budget Variance with Final
Budget Positive
(Negative)
Transfer from Parkland Facilities Fees Fund
for Centennial Bridge & Plaza Project
140
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 210 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Donations 6,150$ 6,150$ -$ (6,150)$
Total revenues 6,150 6,150 - (6,150)
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 -$ -$ - -$
Fund balance, June 30, 2016 2,699
Fund balance, June 30, 2017 2,699$
Budget Variance with Final
Budget Positive
(Negative)
141
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 211 of 242
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, 2017
Original Final Actual Amounts
Revenues:
Interest income -$ -$ 216$ 216$
Total revenues - - 216 216
Expenditures:
Special projects and purchases:
Street repairs 171,000 171,000 2,929 168,071
Total expenditures 171,000 171,000 2,929 168,071
Net change in fund balance (171,000)$ (171,000)$ (2,713) 168,287$
Fund balance, June 30, 2016 175,276
Fund balance, June 30, 2017 172,563$
Variance with Final
Budget Positive
(Negative)
Budget
142
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 212 of 242
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
June 30, 2017
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
ASSETS
Current Assets:
Cash and investments 1,772,243$ 2,433,590$ 1,194,070$ 5,399,903$
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
Other receivables 167 - - 167
Accrued interest 3,174 4,296 339 7,809
Prepaid expenses 1,040 - - 1,040
Total current assets 1,778,139 2,443,020 3,735,660 7,956,819
Capital Assets:
Non-depreciable:
Construction in progress 403,971 - 182,777 586,748
Depreciable:
Vehicles - 4,976,298 - 4,976,298
Equipment 2,438,784 3,453,159 21,024 5,912,967
Structures and improvements - - 49,224,958 49,224,958
Accumulated depreciation (2,252,542) (4,686,873) (6,474,040) (13,413,455)
Net capital assets 590,213 3,742,584 42,954,719 47,287,516
Total assets 2,368,352 6,185,604 46,690,379 55,244,335
DEFERRED OUTFLOWS
Deferred outflows related to pensions 103,889 - 99,390 203,279
Total deferred outflows 103,889 - 99,390 203,279
LIABILITIES
Current Liabilities:
Accounts payable 272,084 - 19,903 291,987
Accrued salaries and benefits 6,943 - 5,372 12,315
Unearned revenue - - 100 100
Noncurrent Liabilities:
Noncurrent liabilities 415,489 - 393,745 809,234
Total liabilities 694,516 - 419,120 1,113,636
143
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 213 of 242
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION (continued)
June 30, 2017
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
DEFERRED INFLOWS
Deferred inflows related to pensions 32,569$ -$ 30,419$ 62,988$
Total deferred inflows 32,569 - 30,419 62,988
NET POSITION
Net investment in capital assets 590,213 3,742,584 42,954,719 47,287,516
Unrestricted 1,154,943 2,443,020 3,385,511 6,983,474
Total net position 1,745,156$ 6,185,604$ 46,340,230$ 54,270,990$
144
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 214 of 242
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
For the Fiscal Year Ended June 30, 2017
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Operating Revenues:
Charges for services 770,890$ 159,220$ 483,860$ 1,413,970$
Contribution from General Fund - - 1,000,000 1,000,000
Other - 250 - 250
Total operating revenues 770,890 159,470 1,483,860 2,414,220
Operating Expenses:
Salaries and benefits 408,037 - 256,469 664,506
Office expense 296 - - 296
Computer maintenance, software and replacement - - 2,710 2,710
Insurance - - 27,008 27,008
Occupancy and rental costs 31,550 - - 31,550
Utilities - - 77,202 77,202
Communications 35,057 - 2,498 37,555
Operating supplies and services 21,768 - 18,955 40,723
Vehicle and equipment operating costs 204 - 5,331 5,535
Contract services 93,425 - 34,583 128,008
Professional development 8,957 - - 8,957
Administrative charges - - 49,720 49,720
Special projects:
Tables 2,270 - - 2,270
Chairs 1,604 - - 1,604
Termite Repairs-Police Station - - 5,885 5,885
Depreciation 131,383 466,773 1,072,675 1,670,831
Total operating expenses 734,551 466,773 1,553,036 2,754,360
Operating income (loss)36,339 (307,303) (69,176) (340,140)
145
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 215 of 242
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION (continued)
For the Fiscal Year Ended June 30, 2017
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Non-Operating Revenues (Expenses):
Interest income 2,119$ 2,147$ (844)$ 3,422$
Gain (loss) on sale of capital assets 40 500 - 540
Total non-operating revenues (expenses)2,159 2,647 (844) 3,962
Change in net position prior to capital
contributions 38,498 (304,656) (70,020) (336,178)
Capital Contributions:
Cash contributions from other funds - 95,829 - 95,829
Capital contributions from other funds - 164,547 123,775 288,322
Total capital contributions - 260,376 123,775 384,151
Change in net position 38,498 (44,280) 53,755 47,973
Total net position, June 30, 2016 1,706,658 6,229,884 46,286,475 54,223,017
Total net position, June 30, 2017 1,745,156$ 6,185,604$ 46,340,230$ 54,270,990$
146
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 216 of 242
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2017
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Cash Flows From Operating Activities:
Internal activity - payments from other funds 770,890$ 159,470$ 1,483,860$ 2,414,220$
Payments to suppliers of goods and services 10,694 (128,112) (230,186) (347,604)
Payments for employee services (404,333) - (251,178) (655,511)
Net cash provided (used) by operating
activities 377,251 31,358 1,002,496 1,411,105
Acquisition of capital assets (401,695) (204,814) (17,990) (624,499)
Cash contributions received for capital purchases - 95,829 - 95,829
Proceeds from sale of capital assets 40 500 - 540
Net cash provided (used) by capital
and related financing activities (401,655) (108,485) (17,990) (528,130)
Cash Flows From Investing Activities:
Interest income 2,089 2,308 (819) 3,578
Net cash provided (used) by investing activities 2,089 2,308 (819) 3,578
Net increase (decrease) in cash and cash
equivalents (22,315) (74,819) 983,687 886,553
Cash and cash equivalents - June 30, 2016 1,794,558 2,508,409 210,383 4,513,350
Cash and cash equivalents - June 30, 2017 1,772,243$ 2,433,590$ 1,194,070$ 5,399,903$
Cash Flows From Capital and Related Financing
Activities:
147
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 217 of 242
CITY OF ATASCADERO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS (continued)
For the Fiscal Year Ended June 30, 2017
Technology Fund
Vehicle and
Equipment
Replacement Fund
Building
Maintenance and
Replacement Fund Totals
Operating income (loss)36,339$ (307,303)$ (69,176)$ (340,140)$
Depreciation expense 131,383 466,773 1,072,675 1,670,831
Receivables, net (167) - - (167)
Prepaid expenses 2,684 - - 2,684
Accounts payable 203,308 (128,112) (6,394) 68,802
Accrued salaries and benefits 775 - 2,769 3,544
Unearned revenue - - 100 100
Deferred outflows (24,820) - (24,671) (49,491)
Deferred inflows (7,346) - (7,300) (14,646)
Net pension liability 34,319 - 34,111 68,430
Compensated absences 776 - 382 1,158
Net cash provided (used) by
operating activities 377,251$ 31,358$ 1,002,496$ 1,411,105$
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:
148
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 1
Page 218 of 242
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, 2017, and the related notes to the financial statements, which collectively comprise City’s basic financial
statements, and have issued our report thereon dated January 12, 2018.
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 12, 2018
ITEM NUMBER: C-2
DATE: 01/23/18
ATTACHMENT: 2
Page 219 of 242
ITEM NUMBER: C-3
DATE: 01/23/18
Atascadero City Council
Staff Report – City Manager’s Office
City of Atascadero
Marketing Update 2017-2018
RECOMMENDATION:
Council receive and file Marketing Update 2017-2018.
DISCUSSION:
The City of Atascadero’s Marketing plan is designed to support a vision and brand that
has been defined as Classic Americana, simply genuine, hometown feel and a
“California as it used to be” experience. The goal of the City’s Marketing plan is to
promote both private and public assets, and events that appeal to local and county
residents as well as encourage visitors who are already here , to “stay, spend and enjoy”
our City. The plan is designed to implement these goals by keeping the City’s
businesses and assets top-of-mind through an ongoing advertising campaign, growing
existing events, and establishing new events that appeal to our target audience.
This marketing update will capture what has been accomplished over the last six
months as well as provide a year-over-year review for the 2017/16 timeframe for both
the Atascadero Tourism Business Improvement District (ATBID) and the City.
There will be an oral review of ATBID’s marketing efforts showcasing results over the
past six months plus annual year-over-year results. The marketing plan is in full swing
with new creative, as well as a new video to be shared at the meeting.
The City’s marketing update will review the promotions area and event portfolio. The
promotions area reviews the overall advertising campaign, highlighting what was
accomplished July through December 2017, and an overview of 2017 vs. 2016. The
events portion will feature events that transpired over the past six months along with the
results of these events and what lies ahead for 2018. Performance metrics and budget
updates will also be presented.
Page 220 of 242
ITEM NUMBER: C-3
DATE: 01/23/18
The last marketing update presentation was given to Council on July 11, 2017 with a
recap of events from January through June 2017, a review of the fiscal year for 2016-17
and a presentation of the new Marketing Plan 2017-18. The current update reviews
where we are with the 2017-18 Marketing plan, the events that have taken place and
tracking of these efforts.
Promotions Recap:
Television Commercials
o Targeted commercials through KSBY and Charter focus on our major
events, Cruisin’ Weekend and Holiday Events. In addition, specific
commercials ran on Charter with Shark Week and the Food Network to
promote our new Farmers Market “Chef of the Week” summer event
series.
Digital Advertising Tactics
o Targeted digital banner ad impressions continued running with three
different creative ads highlighting the Downtown by featuring cider tasting,
Historic City Hall, and the Zoo. The ads are targeted to specific keyword
searches, such as Zoo, travel, craft beers, and a variety of other keywords
based on user’s search habits on our website, with the same geographic
target as defined in the Search Engine Marketing (SEM) program.
o SEM has been an annual commitment to keep our City populating in the
top listings when folks are googling different key words. The geographic
area includes SLO County and Northern Santa Barbara County. The
geography changed in the 2017-18 fiscal year in an effort to avoid
duplicating ATBID’s marketing efforts that focus on the outer market
areas.
o Local digital ads were published for Cruisin’ Weekend and Winter
Wonderland events across sanluisobispo.com and the local ad networks
that include our local websites like ksby.com plus in market across Food
Network, CNN, major newspaper sites, etc. Farmers Market ads ran
continually through the summer on A-Town Daily News/ Paso Daily News
websites.
Social Media/ Websites
o Posts are made on a weekly basis across the Visit Atascadero Facebook
& Instagram pages, City of Atascadero Facebook pages, Instagram,
Twitter, and the Charles Paddock Zoo Facebook page. Events are kept
current on all social media platforms.
o Websites are kept current with events and latest news information on
VisitAtascadero.com and Atascadero.org. Other major websites are kept
current including Visit SLOCAL, KSBY, Tribune, and New Times.
o Press releases were distributed for City and Zoo events and newsworthy
happenings, and were are also posted on the City’s website and social
media pages.
Page 221 of 242
ITEM NUMBER: C-3
DATE: 01/23/18
Billboards & Bus Signs
o The billboard location on the Cuesta Grade (facing northbound traffic)
started the first week of August and is in place through January 16, 2018.
City Billboard panels located off Hwy 101 are also in place.
o Interior bus signs inside the Hearst Castle buses are in place and promote
the Zoo, Historic City Hall and the Faces of Freedom Veterans Memorial.
Newspaper Advertising
o Tribune newspaper ads are being utilized to promote events through event
sponsorship. All newspaper ads include additional digital display ads on
www.SanLuisObispo.com. Major events are promoted as part of this
sponsorship including Tamale Festival, Brew at the Zoo, Cruisin Weekend
and Winter Wonderland.
o Promotional print ads are published in major Tribune Magazines like Mid
State Fair Guide and Vintages (ATBID budget) as well as in the SLO
County Visitors Guide.
o New Times newspaper advertising published to promote Ice Cream
Zoofari, Zoo Boo and Holiday Magic as well as Cruisin Weekend and
Winter Wonderland.
o Ad placements in the Atascadero News have been event specific including
Holiday events and Farmers Market via front page strip ads.
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 are a part of the ATBID budget in the new fiscal year.
Radio Advertising
o American General Media radio station ads have primarily been used to
highlight event sponsorship. Saturday in the Park Summer Concert Series,
Cruisin Weekend and our Holiday events. Stations include KJUG, KZOZ &
COAST104.5.
o Grape Encounters aired continuous spots and live promotion on the
Quickbites program on station 92.5 with emphasis on the Chef Summer
Sizzle Farmers Market promotion each week from the first of July through
mid August. The Quickbites program ended in December 2017. The
Uncorked program still airs across 70+ markets across the country. The
closest stations are in Fresno.
Other
o Infomercials continue to run on “Visitor TV” in the SLO Airport and in SLO
County Hotels. The video is being replaced with the new ATBID video.
o Commercials run before the movies at the Galaxy Theatre in Atascadero,
Merced & Tulare for the larger events like Cruisin weekend and Winter
Wonderland.
Page 222 of 242
ITEM NUMBER: C-3
DATE: 01/23/18
Events:
July through December Event Recap
o NEW Chef’s Summer Sizzle @ Farmers Market – This new series
started Wednesdays from June 28 through August 16th. The seven-week
series was a success keeping the market top-of-mind during the slower
summer months. On average, the market grew an average of 20% in
revenue each week. This summer the promotion will run from when school
is out for the summer through when it begins (mid June – mid August). A
new 2018 Farmers Market Calendar of events is in the works.
o Cruisin’ Weekend – Cruise Nite registrations came in at 401 cars for
2016 vs. 415 cars in 2017. Although the numbers didn’t exceed last year,
revenue exceeded last year by $1,615 for Car Registrations for Cruise
Nite. Dancing in the Streets sold 1,849 beer/margaritas, several food
vendors sold out and Margarita Man and several of the breweries came
close to selling out. Overall attendance doubled that of 2016. Based on
alcohol sales, attendance is guestimated at 3-4,000 people vs. approx.
2,000 in 2016.
o 2nd Annual “Showdown” Cornhole Tournament – September 30, 2017,
Sunken Gardens from 10 am – 6 pm. Event grew from 32 teams to 64
teams and is targeted to grow to a two-day event. The City collaborates
with the Knights of Columbus and Kiwanis to bring the largest Cornhole
Tournament to the Central Coast.
o Holiday Event Series – The holiday event series kicked off with the
highest attended “Light up the Downtown” Holiday Celebration yet! New
holiday lights adorned Historic City Hall and horse drawn hayrides were
added. Attendance grew by 19.6%. The Walk around the Lake was up
18.9% and the Zoo’s attendance that evening was up 25%. Winter
Wonderland showed an increase of 15% and the Zoo’s Holiday Magic had
the best attendance since 2006.
o Other City Events: Saturday in the Park Summer Concert Series, Movies
in the Gardens and our popular Zoo events like Ice Cream Zoofari, Zoo
Boo and Holiday Magic continue to grow and be successful.
Upcoming Events and Event Ideas:
o Tamale Festival: The 3rd Annual event will include over 45 vendors with
25 of them being Tamale Vendors. The amount of tamales available for
purchase will be upwards of 15-20,000. In 2017, approximately 15,000
tamales were sold. This year we added the Los Gatos Locos band and will
continue to feature the Mexican Dancing Horses, Soloist Manuel Enrique,
Mariachi Mexicanisimo band, the Folklorico Dancers, and Tamale Eating
contest in addition to the regular “Best Tamale” contest! Event is Free to
attend.
Page 223 of 242
ITEM NUMBER: C-3
DATE: 01/23/18
o Sweetheart Stroll – The City has teamed up with the Atascadero
Chamber of Commerce to promote the Downtown with this popular, annual
event. Feb 10th 1-4 pm, Tours of City Hall, Ricky Montijo serenading folks
at Grape Encounters Empourium, roses for couples purchasing the Wine
Stroll ticket and over 15 merchants participating in the wine pouring and
providing special Valentine’s items for the patrons that visit their stores as
part of this event.
o Farmer’s Market – The City is teaming up with the North County Market
team to create an annual event calendar starting with Valen tines week,
celebrating the one-year Anniversary move to Sunken Gardens in April,
Chef Summer Sizzle and Trick or Treating at the Market. There is quite a
bit in store for the market this year.
o City & ATBID Sponsored Events: Z-Day California Car Show (March 10th
Central Coast Craft Beer Festival (March 24th); Tent City Marathon (March
25th) and Cider Festival (May 12th).
o City Sponsored Events: Children’s Day in the Park (April 21st); Lake Fest
(May 21st); Chamber Art & Wine Tours (March 23rd; August 24th; Nov 30th),
and Atascadero Lakeside Wine Festival (June 23rd); and 4th of July
Bluegrass Festival & Colony Days (July 4th / Oct 6th).
Upcoming Events and Event Ideas: 2018 Event Calendar (Handout)
o Spring Festival at the Zoo: March 24th – April 8th
o A Party for the Planet – Earth Day Celebration – April 21st at the Zoo –
re-theming from Conservation Celebration.
o Summer Concert Series: June 16th – August 11th
o Farmers Market: Chef’s Summer Sizzle – mid June – mid August
o Cruisin’ Weekend: August 17th & 18th
o Movies in the Gardens: August 4th – September 1st
o Other Event Ideas for 2018: Continue to expand lights for the “Light up
the Downtown” Holiday Celebration.
Special Events upcoming and in progress:
o Wine Speak Paso: Jan 9th – 11th
o Z-Day California: March 10th
o Central Coast Craft Beer Festival: March 24th
o Tent City Marathon 2018: March 25th
o Leadership SLO – March 9th
There will be an oral presentation to review the above information and a report on how
the marketing efforts have performed. There will also be an oral presentation from
Verdin Marketing providing an update on the ATBID Tourism Marketing efforts.
The budget updates to both the 2016-17 and the 2017-18 marketing plans are included
and provide actual numbers (not final) to where the plan is performing to budget.
Page 224 of 242
ITEM NUMBER: C-3
DATE: 01/23/18
FISCAL IMPACT:
None.
ALTERNATIVE:
The City Council may provide staff direction on feedback on the 2017-18 Marketing Plan
along with any desired adjustments to the advertising or the event schedule.
ATTACHMENTS:
1. 2017-18 Marketing Plan
2. Marketing Budget Actuals Fiscal 2016-17 and YTD 2017-18
3. 2018 Events Calendar
Page 225 of 242
ITEM NUMBER: C-3
DATE:
ATTACHMENT:
01/23/18
1
City of Atascadero
2017-18 Marketing Plan
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 attract 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 complements
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, both private and public, 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. These
assets complement our key selling points being a value destination, easy access to beaches and
near the Paso Robles Wine Country as well as having the only Zoo on the Central Coast.
Target Audience
Visitors, Local residents, SLO County residents
Geographic Market specific to City’s Marketing Plan
Local & County Residents
Tourists visiting our area
Outer Market defined in the ATBID Marketing Plan, which focuses on
“Come, Sleep, Spend,” and allows the City to focus on its goal, “Stay,
Spend, Enjoy.”
Behavioral Target
Market to Local and County residents across all ages, families, active retirees,
children.
Follows Atascadero ATBID Marketing Plan defined as families, culinary
connoisseurs, leisure seekers and outdoor enthusiasts.
Unique Selling Proposition
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
Page 226 of 242
ITEM NUMBER: C-3
DATE:
ATTACHMENT:
01/23/18
1
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
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 or a game of cornhole or
bocce ball, walking around the Lake, hiking, golfing, biking and horseback riding.
Downtown Atascadero offers a growing craft brewery, cider 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. Measure the success of advertising efforts through website growth, Sales Tax, TOT
revenues and increase of social media followers
Objectives
Objective #1: Develop two main advertising campaigns for the 2017-18 fiscal year
focused around the Downtown core and the Charles Paddock Zoo. Campaigns are
designed to promote the downtown, our local businesses, assets and events.
Promotion Tactics
Broadcast TV Commercials ~ tailored messaging tagging key events.
Outdoor Advertising ~ Exposure as people are traveling through our county.
o Billboard location during prime times of year in prime locations – Cuesta Grade.
o In-market City Panels – Directional signage to visit our town and a reminder of things to
do.
o Transit billboards
Update and introduce new graphics on the back of the City’s Rideshare buses.
Hearst Castle Buses - Interior Signage
Page 227 of 242
ITEM NUMBER: C-3
DATE:
ATTACHMENT:
01/23/18
1
Digital Media
Focus on growing website traffic across VisitAtascadero.com and Atascadero.org reaching
consumers living in San Luis Obispo (SLO) County as well as things to do if visiting our area.
Integrates with the Atascadero ATBID Marketing Plan that includes digital and social media.
o Banner Ads
Target to local sites and geographically target Ad Networks (i.e., HGTV, Food
Network, CNN, etc.) on all devices.
o SEM (paid Search) & RETARGETING (Monthly) ~
Zip Code Targeted: Change zip codes to SLO County to Northern Santa Barbara
County for the City and allow ATBID to focus on areas outside the county. SEM to
follow same geographic focus.
Keywords include City businesses and assets including cider, craft breweries,
wine, culinary, historical, entertainment, etc. to encourage visits to Atascadero.
o E-Marketing (event specific) -
Targeting major events, like Brew at the Zoo, Dancing in the Streets, Winter
Wonderland.
Social Media
o Work to grow Instagram and continue growth on Facebook and Twitter.
o Ongoing posts with event information across Visit Atascadero, Charles Paddock Zoo and
City’s Facebook page. Boost posts where appropriate for events.
o Follow and incorporate Visit Atascadero’s content calendar into other social media pages
for the Zoo and the City.
Website Development – Charles Paddock Zoo website
o Remodel the current website enhancing the content and having a tool to allow quick
updates, as well as relevant event information for Zoo visitors. This will strengthen the
site and provide a platform to better market the Zoo’s events and exhibits.
Print
o Magazines – Brand advertising with focus to City’s assets and events with a strong in-
market and tourism focus like Access’s Quarterly Visitors Guide and identify other
magazines that have a strong, multi-market distribution, like Vintages, to be funded by
the ATBID.
o Newspapers – Premium ad positions that provide reach and frequency of advertising
message.
Giveaways – Media sponsorship specific promotions designed to assist with increased
advertising exposure (i.e., Radio giveaway for “Brew at the Zoo” tickets for listeners who call in,
media tickets to help with gaining more advertising)
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 plus exposure over 60 US markets
Certified Brochure Distribution
o Continued distribution of Charles Paddock Zoo brochure to be placed in local SLO County
hotels with a coupon offer that is trackable. Visit Atascadero brochure to move to ATBID
Marketing Plan.
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Objective #2: Special Event Sponsorship to attract events to Atascadero.
o Continue to seek out event opportunities to attract shows to our market and expand our
event portfolio. Recent Special Event examples:
Attract from other areas: Z California Car Show (March 2017 & 2018)
Expand events held across the County to add our City: SLO Jazz
Festival (11.11.17), Festival Mosaic (2016 & 2018)
Introduce new events: The Showdown Cornhole Tournament
(Oct 22, 2016 & Sept 30, 2017); Tent City Marathon (March 25, 2018).
o Continue to refine Special Event Sponsorship Program and implement special event
criteria. Updated Special Event Sponsorship Form attached.
Objective #3: Continue to grow and expand Event portfolio to grow and establish new
events based on market trends and interest.
Follow Event Tier Classification Guide – most emphasis on Tier 1:
Tier1: Large Signature Events (encourages overnight stay)
Tier 2: Signature Event (minimal overnight stay)
Tier 3: Single Day Event
Event Plan
Tier 1 Events: Large Signature Events (1-2 Night Hotel Stay) – Refine and continue to grow
existing trademark events that encourage a longer weekend stay for visitors and that encourage
local and County residents to participate. Continue to work with ATBID on Event ideas.
o Atascadero Lakeside Wine Festival – Refine and grow the Zoo’s participation in the
event and work with the Wine Festival Committee on ideas to continue to expand the
weekend for extended stay.
o Cruisin’ Weekend – Grow “2nd Annual Dancing in the Streets” along with Friday
evenings Hot El Camino Cruise Nite and the Mid State Cruizers Car Show.
Tier 2 Events: Signature Events -Expand existing events and introduce new events to offer
more activities that increase interest and participation both locally and across the County.
o Tamale Festival – Expand 3rd Annual festival into the Downtown area. Add musical
entertainment.
o Colony Days – continue to work with the Colony Days Committee on refining and
growing this event. Continue to assist in marketing the event and the recent additions
like “Tent City After Dark.”
o Holiday Lighting – Target this year is to build on this event and launch the Holidays in
Atascadero with synchronized lighting attracting visits from across the County all month
long. On the evening of the lighting, leverage the Art & Wine Tour the Atascadero
Chamber of Commerce hosts in our marketing efforts. Expand to include horse-drawn
hay rides for all ages. Continue to offer hot cider, hot chocolate, a visit with Santa & Mrs.
Claus, and rides on the Model-A Firetruck. A hospitality night with downtown merchants
participating and attracting early holiday shopping in a fun and enjoyable setting.
o Winter Wonderland – Continue to refine the event enjoyed by families both locally and
across the County with over 10,000 in attendance.
o New Events: Cider Festival (2nd – 2017), Z Day California Car Show (1st – 2017), Tent
City Marathon (New - 2018); SLO Jazz Festival (New - Fall Jazz Fest: 11.11.17, Pavilion).
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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 The Showdown Cornhole Tournament – Goal is to work with Knights of Columbus to
pull this into a two-day event in 2018. This year, the California Cornhole Association is
joining the tournament that will assist in that effort.
o Brew at the Zoo Event – 3rd Annual, 2018 – work to grow the number of breweries in
2018.
o Olive Oil Festival & Education Forum – Working with the Central Coast Olive Growers
on interest in a Spring 2018 festival to bring to the educational portion to the Central
Coast and work in the Farm to Table potential with local celebrity chefs, etc.
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
Farmer’s Market Promotions: Community Day – 1st Wed of Each Month
& Chef’s Summer Sizzle (Newest); Movies in the Gardens; Saturday in the
Park Summer Concert series.
o One-time Events:
2016/17: SLO Cow Parade, Grand Opening of Farmer’s Market
2015: 60th Anniversary of the Zoo; Lighting of City Hall
Event Tactics
Ongoing Public Relations and social media posts per event.
Secure sponsorship revenue with support from local businesses and with the media
on sponsored matching programs.
Traditional media mix (print, radio & TV) and digital campaigns to promote each
event.
Objective #4: Outreach to merchants, Atascadero Chamber of Commerce, Atascadero
Alliance, Traffic Way business co-op, Main Street Association and the Colony District
organization to work together on promotions that focus on shopping local.
Restaurant Promotions
o Themed promotions - Restaurant Month, Farmer’s Market, etc.
Local Retail ~ Shop Local Focus
o Buy Local Promotions: Combination ads with discounts to drive traffic (i.e., Vintages ad).
Business Focused Events – Designed to drive traffic to Atascadero
o Examples include Cow Parade, Farmers Market, Slider Day and Taco Day on Traffic Way,
etc. Future ideas: Brews & Blues, Food Truck Event and adding to expand existing events
that include downtown restaurants and tasting rooms.
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Objective #5: Measurement of 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 Plans (City & ATBID) to see growth patterns in page views, unique visitors and
geography.
Zoo - Utilize the Zoo’s zip code information and attendance figures to gauge success with
consistent marketing efforts to grow Zoo attendance and traffic into our City.
Transient Occupancy Tax (TOT) to gauge increase in hotel stays year over year.
Sales Tax to gauge increase across different business categories. Specific categories to watch:
Restaurants & Retail.
Colony Park Community Center - Increase in participation of sign ups to the variety of
activities
Pavilion on the Lake – growth in weddings and events and website traffic.
Community feedback through partnering with the Chamber of Commerce as well as the various
business meetings like breakfast@TheCarlton, Atascadero Alliance and downtown business
organizations.
Chamber of Commerce through increase in visitor walk-ins and website traffic.
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City of Atascadero Marketing Plan – 2017-18
Budget Details (July 1-June 30, 2018)
Event Budget Details
Includes advertising based on the scope of the event. Budget does not include sponsors that offset
expenses.*
Farmers Market – Event Promotions/ Summer Sizzle & Community Days $ 5,000
Dancing in the Streets – Cruisin’ Weekend – August 19, 2017 $13,000
The Showdown Cornhole Tournament – September 30, 2017 $ 3,500
SLO Jazz Festival – Fall Fest (Split with ATBID – Nov 11, 2017) $ 6,075
Holiday Lighting (NEW!) $15,400
Winter Wonderland Event - December 8th, 2017 $23,000
Tamale Festival – January 20, 2018 $12,000
Charles Paddock Zoo: Brew at the Zoo – April 28, 2018 $ 8,000
Miscellaneous Events $ 3,525
(Art & Wine Tour, Walk Around the Lake, Sweetheart Stroll, Lake Fest, CDIP/ Earth Day, etc.)
Event Staff Summer Intern & Reactive Event Costs (i.e., Equipment, décor, etc.) $ 4,000
Total Event Costs $93,500
Promotion Budget Details
Broadcast TV (KSBY/ Charter) $14,000
(Promotes Shop Local/ City assets/ events/ seasonal - 6 months)
Digital Media $16,000
(Promotes over locally targeted ad networks, retargeting, local websites)
Outdoor Advertising (Includes misc. signage, Hearst & Ride Share Buses) $37,500
Print/ Newspapers & Magazines (Vintages, Visitors Guide) $10,000
Brochures Distribution & Printing (Roads, Zoo, Business brochure) $ 4,000
Right Angle Inc.: Uncorked and Quick Bites Grape Encounters Radio Show $16,000
Graphics $ 4,000
Website Development (Zoo – NEW!) $ 5,000
Total Promotions Costs $106,500
TOTAL Event & Promotions Estimate:
$200,000*
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2
City of Atascadero
Marketing Budget YTD 2017-18
& 2016-17 Final Budget Details
City of Atascadero Marketing Plan – 2017-18
Budget Details (July 1-June 30, 2018)
Event Budget Details
Includes advertising based on the scope of the event. Budget does not include sponsors that offset expenses.*
Farmers Market – Event Promotions/ Summer Sizzle & Community Days $ 5,000
Dancing in the Streets – Cruisin’ Weekend – August 19, 2017 $13,000
The Showdown Cornhole Tournament – September 30, 2017 $ 3,500
SLO Jazz Festival – Fall Fest (Split with ATBID – Nov 11, 2017) $ 6,075
Holiday Lighting (NEW!) $15,400
Winter Wonderland Event - December 8th, 2017 $23,000
Tamale Festival – January 20, 2018 $12,000
Charles Paddock Zoo: Brew at the Zoo – April 28, 2018 $ 8,000
Miscellaneous Events $ 3,525
(Art & Wine Tour, Walk Around the Lake, Sweetheart Stroll, Lake Fest, CDIP/ Earth Day, etc.)
Event Staff Summer Intern & Reactive Event Costs (i.e., Equipment, décor, etc.) $ 4,000
Total Event Costs $93,500
Promotion Budget Details
Broadcast TV (KSBY/ Charter) $14,000
(Promotes Shop Local/ City assets/ events/ seasonal - 6 months)
Digital Media $16,000
(Promotes over locally targeted ad networks, retargeting, local websites)
Outdoor Advertising (Includes misc. signage, Hearst & Ride Share Buses) $37,500
Print/ Newspapers & Magazines (Vintages, Visitors Guide) $10,000
Brochures Distribution & Printing (Roads, Zoo, Business brochure) $ 4,000
Right Angle Inc.: Uncorked and Quick Bites Grape Encounters Radio Show $16,000
Graphics $ 4,000
Website Development (Zoo – NEW!) $ 5,000
Total Promotions Costs $106,500
TOTAL Event & Promotions Estimate: $200,000*
Page 233 of 242
Net Budget
Year-to-Date
Actual
Expenditures
Year-to-Date
Estimated
Revenue Net Actual
Event Budget Details
Charles Paddock Zoo:
Brew at the Zoo – Spring 2018 $ 8,000 $ - 250$ $ 250
Fall Fest 6,075 - - -
Winter Wonderland 23,000 (27,335)*14,710 * (12,625)
Light up the Downtown - Holiday Celebration 15,400 (23,770)300
Tamale Fest (Food Event/Annual) 12,000 (5,306)*1,000 * (4,306)
Cruise Nite - Dancing in the Streets 13,000 (25,912)3,900 (22,012)
Corn Toss Showdown at Sunken Gardens 3,500 (907)*- (907)
Miscellaneous Existing Event/Event Ideas
(Walk Around Lake, Art & Wine/ Ideas, Farmer's Market) 8,525 (18,142)*- (18,142)
Reactive Event Costs
(equipment needs, unplanned costs, decor)4,000 (1,804) - (1,804)
Total Event Costs 93,500 (103,176) 20,160 (59,546)
Promotion Budget Details
Broadcast TV (KSBY/ KCOY) 14,000 (5,830)- (5,830)
Digital Media 16,000 (5,080)- (5,080)
Outdoor Advertising 37,500 (24,723)- (24,723)
Print/ Newspapers & Magazines 10,000 (5,943)- (5,943)
Brochure Distribution/Printing 4,000 (3,755) (3,755)
Professional Fees/ Contract Services:
Right Angle Inc.16,000 (16,500)- (16,500)
Agency Costs (branding /graphics)4,000 (2,917)- (2,917)
Miscellaneous (local chapter dues, website development, etc.)5,000 (288)- (288)
Total Promotions Costs 106,500 (65,035)- (65,035)
Total Events & Promotions Costs $ 200,000 $ (168,211) $ 20,160 $ (124,581)
* Events & Sponsors have not been closed out
City of Atascadero Marketing Plan 2017-18
Budget Details – Update Budget vs. Actual (as of 12/31/17)
ITEM NUMBER: C-3
DATE: 01/23/18
ATTACHMENT: 2
Page 234 of 242
Net Budget
Actual
Expenditures
Actual
Revenue Net Actual
Event Budget Details
Charles Paddock Zoo:
One time: 60th Anniversary $ 1,500 $ - $ - $ -
Brew at the Zoo – Spring 2017 10,000 (9,171)16,470 7,299
SAVOR 10,000 - - -
Winter Wonderland 20,000 (25,903)15,545 (10,358)
Tamale Fest (Food Event/Annual) 10,000 (20,665)2,275 (18,390)
Cruise Nite - Dancing in the Streets 10,000 (22,448)3,060 (19,388)
Corn Toss Showdown at Sunken Gardens 10,000 (7,662)260 (7,402)
Miscellaneous Existing Event/Event Ideas
(Walk Around Lake, Art & Wine/ Ideas, Cow Parade, Food Trucks) 10,000 (15,073)1,000 (14,073)
Reactive Event Costs
(equipment needs, unplanned costs, decor)10,000 (1,162) - (1,162)
Total Event Costs 91,500 (102,083) 38,610 (63,473)
Promotion Budget Details
Broadcast TV (KSBY/ KCOY) 15,000 (21,925)- (21,925)
Digital Media 10,500 (18,328)- (18,328)
Outdoor Advertising 26,000 (32,013)- (32,013)
Print/ Newspapers & Magazines 6,000 (18,013)- (18,013)
Brochure Distribution/Printing 12,000 (9,746)- (9,746)
Professional Fees/ Contract Services:
Right Angle Inc.16,500 (20,000)- (20,000)
Agency Costs (branding /graphics)17,500 (2,313)- (2,313)
City Hall Tours – Staff Saturday 5,000 (1,130)- (1,130)
Miscellaneous (local chapter dues, etc.)- (100)- (100)
Total Promotions Costs 108,500 (123,568)- (123,568)
Total Events & Promotions Costs $ 200,000 $ (225,652) $ 38,610 $ (187,042)
City of Atascadero Marketing Plan 2016-17
Budget Details – Final
ITEM NUMBER: C-3
DATE: 01/23/18
ATTACHMENT: 2
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ITEM NUMBER: C-3
DATE:
ATTACHMENT
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3
CITY OF ATASCADERO
EVENT CALENDAR 2018
Farmers Market ~ Every Wednesday
Sunken Gardens, Downtown Atascadero
Daylight Savings Hours 3-6 pm Mid March – October;
Fall Hours 3-5 pm November – Mid March
Market Event Calendar: www.VisitAtascadero.com
January 2018
o 3rd Annual Tamale Festival - Saturday, January 20, 2018 from 11-4 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
February 2018
o Father Daughter Dance ~ Enchanted Evening! Pavilion on the Lake; Feb 2nd 6:30-
9:30 pm (Ages 11 and under) & Feb 3rd 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. TICKETS
WILL NOT BE SOLD AT THE DOOR. $31/couple residents, $36/couple non-
residents, $5 additional daughters. For ticket information contact (805) 470-3360
or www.Atascadero.org
o Sweetheart Stroll, February 10th, 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! Presented by the Atascadero
Chamber of Commerce and the City of Atascadero.
o North County Wedding Faire, Pavilion on the Lake, February 25th, 3:30 – 6:30
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
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March 2018
o 4th Annual Z-Day California Atascadero, March 10th 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. 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 23rd 5:30 – 8:30 pm Downtown Atascadero $15/ ticket
includes wine glass, tastings among downtown merchants, tours of Historic City
Hall. Presented by the Atascadero Chamber of Commerce.
o Dancing with Our Stars! Pavilion on the Lake – March 22, 23 & 24th, 5 – 10 pm!
o Spring Festival @ the Charles Paddock Zoo March 24th – April 8th! Spring will be
spectacular this year because your favorite backyard friends are back! Come
enjoy fur and feathers for a limited time! The Spring Festival is included with
General Admission to the Zoo. For more information call (805) 461 -5080;
www.charlespaddockzoo.org
o NEW Central Coast Craft Brewery Festival, March 24 th, 10-5 pm, Sunken
Gardens! More to come on this new event! Tickets available at
www.centralcoastcraftbeerfest.com
o NEW Tent City Marathon, March 25th, 6:30 am – 6 pm Sunken Gardens! For
information and registration for this event, www.tentcitymarathon.com
April 2018
o Spring Festival @ the Charles Paddock Zoo – NOW through – April 8th! Spring
will be spectacular this year because your favorite backyard friends are back!
Come enjoy fur and feathers for a limited time! The Spring Festival is included
with General Admission to the Zoo. For more information call (805) 461-5080;
www.charlespaddockzoo.org
o “A Party for the Planet” Earth Day at the Charles Paddock Zoo - AND Children’s
Day in the Park! Both events are teaming up to bring you a great day of
education, conservation and fun for all ages! Mark your calendar for Saturday,
April 21st, 10 – 3 pm at the Zoo and Atascadero Lake Park. For more information,
call (805) 461-5080.
o 4th Annual BREW AT THE ZOO at the Charles Paddock Zoo, Saturday, April 28th
from 5:30-9:00 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 and at
www.AtasacderoChamber.org . Visit www.VisitAtascadero.com or call (805) 461-
5080.
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May 2018
o 3rd Annual Cider Festival – May 12th 5-8:30 at the Pavilion on the Lake! Tune into
www.centralcoastciderfestival.com for tickets and more information!
o Cookie Adventure at the Charles Paddock Zoo - May 13th from 11 am to 2 pm.
Enjoy a variety of cookies this Mother’s Day at the Zoo!
o 3rd Annual Lake Fest – May 19th from 12-5 pm at Atascadero Lake Park. Activities
for all ages starting with 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 28th from 12-3 pm at the Faces
of Freedom Veterans Memorial on Hwy 41 at Atascadero Lake Park.
June 2018
Farmers Market ~ CHEF’S SUMMER SIZZLE! Every Wednesday from 3-6 pm June
20th through August 8th!
o Saturday in the Park ~ Summer Concert Series Kicks Off with an Evening of Jazz
–June 16th 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
Concerts will be every Saturday through August 11th - only exception is June
23rd. Following are the dates to mark on your calendar: June 16th: Evening of
Jazz! June 30th, July 7th, July 14th, July 21st, July 28th, August 4th, August 11th:
Concerts are FREE to the Public! Food is available for purchase!
o Tuesday in the Park BBQ– Tuesdays June 19th through August 28th! 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. For more information contact (805) 466-2044 or
www.AtascaderoChamber.org.
o Atascadero Wine Festival Weekend! June 22nd – June 24th:
Kiwanis & Mayors’ Winemaker Dinner – Pavilion on the Lake ~ June
22nd at 6 pm proceeds benefit a local non-profit.
Wine Festival Morning Golf Tournament – June 23rd presented by
Atascadero Optimist Club and Chalk Mountain Golf Course
Atascadero Lakeside Wine Festival – June 23rd 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 24th – “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 2018
Farmers Market ~ CHEF’S SUMMER SIZZLE! Every Wednesday from 3-6 pm NOW
through August 8th!
Saturday in the Park ~ Summer Concert Series at the Atascadero Lake Park
Bandstand! July 7th, July 14th, July 21st, July 28th, August 4th, August 11th 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 2nd Annual Colony Days 4th of July Bluegrass Freedom Festival at Atascadero
Lake Park – Presented by Colony Days & Colony Media, the 4th of July Bluegrass
Freedom Festival is an exciting new addition to the City of Atascadero! This year
plan your 4th of July Celebration at Atascadero Lake Park where you can enjoy
music, boating, bounce houses and games! Admission is free and there will be
food, beer and wine available for purchase. If you have plans for Fireworks, you
can enjoy this event on your way out to the Coast! For more information
visit www.atascaderofourthofjuly.com
o Tuesday in the Park BBQ – Tuesdays July 10th through August 28th! 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. For more information contact (805) 466-2044 or
www.AtascaderoChamber.org.
o Ice Cream Zoofari at the Charles Paddock Zoo! July 14th 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 18th – July 29th Paso Robles – for more info:
www.midstatefair.com
August 2018
Farmers Market ~ CHEF’S SUMMER SIZZLE! Every Wednesday from 3-6 pm NOW
through August 8th!
o Movies in the Gardens at Sunken Gardens: August 4, 11, 25 & Sept 1st, 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 info call (805) 470-3360.
o Saturday in the Park ~ Summer Concert Series at the Atascadero Lake Park
Bandstand! August 4 & 11th 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 28th).
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. For more
information contact (805) 466-2044 or www.AtascaderoChamber.org.
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August 2018 (Continued)
o Cruisin’ Weekend in Atascadero: August 17th – August 18th
Hot El Camino Cruise Night Kicks off the weekend on Friday, August 17th
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 18th 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)
3rd Annual Dancing in the Streets, Saturday, August 18th 5-10 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 24th 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 2018
o Movies in the Gardens at Sunken Gardens: Sept 1st, 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 3rd Annual Showdown Cornhole Tournament – Saturday & Sunday, September
22nd & 23rd, 9 am – 5 pm Sunken Gardens, Atascadero, for more information visit
www.VisitAtascadero.com
October 2018
o Colony Days – October 6th 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!
o Zoo Boo at the Charles Paddock Zoo, October 27th 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.
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November 2018
o Armed Forces Day - November 10th, 10-4 pm - All Active Duty Armed Forces
men, women and their immediate families (spouses and children) receive free
admission to the Zoo. Bring your valid military ID to enjoy a visit to the only Zoo
on the central coast. We are grateful for this opportunity to say ‘THANK YOU’ to
the men and women serving here and abroad!
o Veteran’s Day at the Faces of Freedom Veterans Memorial, Atascadero Lake
Park November 11th 11 am! Visit www.facesoffreedom.com.
o Holiday Boutique at the Pavilion on the Lake, November 17th, 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 4th Annual Taco Day on Traffic Way – November 17th 1-4 pm, Downtown
Atascadero along Traffic Way – shop and eat your way down Traffic Way and see
the cool businesses along the way! Family Friendly! Ticket information at the
Carlton!
o Annual Light Up the Downtown Holiday Celebration! - November 30th, 5:00 pm
– 8 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 participating downtown merchants! This event will then be
followed by the lighting of our Historic City Hall at 6 pm. Children can enjoy a
visit with Santa following the lighting as well as enjoy a complementary tour of
Historic City Hall, horse drawn hayrides, Model A fire truck rides 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!
December 2018
o Holiday Musical Walk Around the Lake – December 1st, 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.
o Winter Wonderland ~ one of Central Coasts Largest Holiday Events! December
7th, 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!
o Holiday Magic at the Charles Paddock Zoo - December 15th from 10-1 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!
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2018 Farmers Market Event Calendar!
Wednesdays, Sunken Gardens Downtown Atascadero
3-6 pm mid March - October; 3-5 pm November – mid March
Date Featured Event
February 14 Valentine’s Bouquet Giveaway
March 14 Celebrate St. Patrick’s Day! PLUS Daylight Savings Time Begins: 3-6 pm!
April 4th One Year Anniversary Sunken Gardens! Kick off Community Day – 1st
Wednesday of each month through September!
May 2nd Community Day! Includes special Music and Hop’s bounce house!
June 6th Community Day! Includes special Music and Hop’s bounce house!
June 20th Chef’s Summer Sizzle BEGINS! Each Wed. through August 8th!
Free Chef Samples (while supplies last); Chef’s secret recipe & buy
ingredients direct that day from the Farmers! Plus a featured music artist
and a bounce house for the kids from Hop Bounce House!
July 4th 4th of July Market: PLUS Community Day & Chef’s Summer Sizzle
August 1st Community Day PLUS Chef’s Summer Sizzle!
August 8th LAST Chef’s Summer Sizzle!
September 5th Last Community Day of 2018!
October 31st Halloween at the Market – come dressed in Costume for a special treat
from the Farmers!
November 7th Fall/ Winter Hours Begin 3-5 pm
December 5th Holiday Market – special treats and music!
Community Day (1st Wed. of each month, April – September): Complementary invitation to
non-profit organizations, as well as vendors from merchandise to wine, cider and beer to come
down to the market to sell their merchandise & promote their business! PLUS listen to a
featured music artist and enjoy a bounce house for the kids from Hop’s Bounce House!
For more information on featured music artists and chefs, go to www.VisitAtascadero.com
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