HomeMy WebLinkAboutCC 2026-02-10_09d FY 2025-26 Second Quarter Financial Status ReportItem 9.d.
MEMORANDUM
TO: City Council
FROM: Nicole Valentine, Director of Administrative Services
SUBJECT: Fiscal Year 2025-26 Second Quarter Financial Status Report
DATE: February 10, 2026
RECOMMENDATION:
1) Receive and file the Fiscal Year 2025-26 Second Quarter Financial Status Report;
2) Approve seven Budget Adjustment Requests; and
3) Receive an update from the Citizens’ Sales Tax Oversight Committee Meeting.
IMPACT ON FINANCIAL AND PERSONNEL RESOURCES:
Preparation of the Fiscal Year (FY) 2025-26 Second Quarter Financial Status Report (the
“Q2 Report”) requires staff time within the existing work plan and budget for the
Administrative Services Department. At the end of the second quarter, FY 2025-25
revenues for the Consolidated General Fund were $10.5 million, or one percent (1%),
lower than the Budget Target (“Target”). Actual Expenditures were $14.4 million, or two
percent (2%), lower than the Budget Target (“Target”).
The City Council is asked to approve seven budget adjustments. The requests include
appropriating $100,000 from the Water Enterprise Fund and $25,000 from the Fire
Protection Development Impact Fee Fund. The remaining four adjustments involve
reallocating existing funds within other accounts: $60,000 in the Measure O -06 Sales Tax
Fund, $28,500 in the Transportation Facilities Development Impact Fee Fund , $26,800 in
the General Fund, and $15,800 in the COPS Fund.
BACKGROUND:
Each Fiscal Year, the City Council adopts a budget, which commits government
resources and services to accomplish the City’s mission of making Arroyo Grande the
best place possible for everyone who lives, works, and visits here. The Q2 Report is the
second of four financial performance reports that staff will present to Council during the
2025-26 fiscal year. The purpose of the FY 2025-26 Q2 Report is to:
Compare second quarter revenues received and expenditures incurred to the
second quarter of the prior year and to the budgeted Target to determine the City’s
financial performance;
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Item 9.d.
City Council
Fiscal Year 2025-26 Second Quarter Financial Status Report
February 10, 2026
Page 2
Provide explanations for key account variances and identify any potential trends
that might impact financial planning; and
Provide other key second quarter information, including headcount statistics,
status of Capital Improvement Projects, and requests for City Council’s approval
of Budget Adjustment Requests that have not previously been approved.
The City’s actual second quarter financial results will be compared to both the prior year’s
second quarter and the budgeted Target. The Target for expenditures is calculated as
one half (50%) of the FY 2025-26 Budget and represents the 6-month period from July
2025 through December 2025, except for the Non -Departmental Annual Payments line
that has a Target of the full budget. This approach increases the expenditure Target from
50% to 42% for the second quarter. The Target for revenues does not use the 50% Target
but a Target of 34.4% that more accurately reflects the anticipated revenues to be
received in the first half of the fiscal year. Using the Target as a comparator against actual
results provides a simplified method to evaluate performance for the quarter.
The Q2 Report also includes a section regarding Budget Adjustment Req uests. This
section summarizes individual budget adjustments approved by the City Council during
the second quarter, as well as administrative adjustments completed by City staff.
Additionally, this section of the report includes new Budget Adjustment Requ ests not
otherwise addressed in past City Council agenda items. Approval will enable the City to
complete important work items and meet the needs of the community.
The Citizens’ Sales Tax Oversight Committee (CSTOC) met on January 9, 2026,1 to
review the Bylaws, select the Chair and Vice Chair, and receive and file the Pavement
Management Plan along with the 10-Year Measure E-24 Sales Tax Fund Expenditure
Report. A summary of the meeting outcomes will be included in the Analysis of Issues
section.
ANALYSIS OF ISSUES:
Current Year Q2 Revenue and Expenditures Compared to Prior Year
Table 1: Current Year Q2 Actuals Compared to Prior Q2 Actuals
The Consolidated General Fund shown in Table 1 is the primary operating fund of the
City, which accounts for resources and services traditionally associated with government.
The Consolidated General Fund provides administrative, financial, police protection,
1https://pub-arroyogrande.escribemeetings.com/Meeting.aspx?Id=fbeb4aca-eda6-488d-aac6-
5d3afa82ddfe&Agenda=Agenda&lang=English
Second Quarter
FY 2025-26
Second Quarter
FY 2024-25 Variance
Revenue 10,519,530 8,788,005 1,731,525
Expenditures 14,390,453 13,294,202 1,096,251
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Item 9.d.
City Council
Fiscal Year 2025-26 Second Quarter Financial Status Report
February 10, 2026
Page 3
community development, public works, fire, and recreation services to the community.
The Consolidated General Fund accounts for revenues that have unrestricted uses and
are not required legally or by contractual agreement to be accounted for in another fund.
The City has historically reported on the Consolidated General Fund separately from the
Local Sales Tax Fund, although the City’s auditors combine this information in the Annual
Comprehensive Financial Report.
The Measure O-06 Sales Tax Fund accounts for the revenues derived from Measure O -
06, a local 1/2% sales tax approved by the City's voters in November 2006. Measure O -
06 included advisory measures when passed, providing guidance on the uses to which
the funding should be allocated. To ensure accountability, the measure included a
provision requiring the City to publish and distribute an annual report to each household
on the revenues and expenditures from the sales tax proceeds. Measure E -24, passed
during the November 5, 2024, election, will increase the city’s sales tax by 1%. Funds
began being collected on April 1, 2025. To aid in the collection and reporting of this
information, the City has accounted for these two funds in separate accounts.
A more thorough explanation of Q2 variances is set forth in the attached financial report
(Attachment 1).
Q2 Revenue and Expenditures Compared to Target
Table 2: Q2 Actuals Compared to Target
Table 2 above compares the FY 2025 -26 second quarter actual results to the budgeted
Target. Q2 actual revenue was short of the Target by $440,928. Q2 actual expenditures
were short of the Target by approximately $597,143. A more thorough explanation of Q2
variances is set forth in the attached financial report.
Budget Adjustments
Staff identified seven budget adjustment requests that are described in more detail below:
Water Enterprise Fund: Appropriate $100,000 from the Water Enterprise Fund to
replace the Water Diesel Utility Truck that is no longer operational. This
replacement was originally budgeted for FY 2026 -27. The total cost of the vehicle
will be $160,000, including $60,000 already budgeted for FY 2025 -26, with the
additional $100,000 requested now. The previously budgeted FY 2025 -26 service
vehicle will be replaced next year.
FY 2025-26 Q2
Target
FY 2025-26 Q2
Actuals Variance
Revenue 10,960,458 10,519,530 (440,928)
Expenditures 14,987,596 14,390,453 (597,143)
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Item 9.d.
City Council
Fiscal Year 2025-26 Second Quarter Financial Status Report
February 10, 2026
Page 4
Fire Protection Development Impact Fee Fund: Appropriate $25,000 from the Fire
Protection Development Impact Fee Fund to partition a portion of the sleeping
quarters at Fire Station 1, creating individual areas for all staff.
Measure O-06 Sales Tax Fund: Reallocate $60,000 from the Elm Street Park
Master Plan to design ADA-compliant bathrooms in the repurposed Well 1 building
adjacent to the dog park. This project will install four restrooms to replace the two
removed with the demolition of the Mark M. Millis Community Center. Starting the
design now allows construction to begin early next fiscal year, which already has
funding allocated and addresses a need in a manner acceptable to staff.
Transportation Facilities Development Impact Fee Fund: Reallocate $28,500 from
the Software for Public Safety Camera System to the Traffic Count Data CIP
project for Public Safety Camera System – Phase 2. The Traffic Count Data project
is complete and under budget, and the remaining funds will be used to add more
cameras to the public safety system.
General Fund: Reallocate $26,800 from Police Department Vehicle Maintenance
to purchase a replacement vehicle for the Chief of Police as a result of damage to
the previous vehicle. The purchase will be an electric vehicle, meeting state electric
fleet requirements and allowing the department to evaluate future electric fleet
options. The total cost is $63,900, with an insurance payment of $37,100 covering
the remaining balance.
Police Department: The proposal includes an increase in the Police Department’s
COPS Grant Fund 271 budget to add 2 line items, reflecting a total increase of
$15,800. This increase would include:
o Appropriate $8,000 from the COPS Grant Fund balance to purchase four
additional drones, which are critical for officer safety and effective incident
response by providing real-time aerial visibility during emergencies, while
ensuring trained pilots and fully deployable equipment are available across
all shifts.
o Appropriate $7,800 from the COPS Grant Fund balance to facilitate a Radio
Request. Public Works has an unused radio frequency with an expired FCC
license that can be relicensed. While existing Motorola radios are functional,
they are not encrypted and can be used by City staff for emergency and
community events to support staff communication.
CSTOC Meeting Update
At the introductory meeting, the CSTOC received and filed the Bylaws and selected a
Chair and Vice Chair. The CSTOC also received and filed the Pavement Management
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Item 9.d.
City Council
Fiscal Year 2025-26 Second Quarter Financial Status Report
February 10, 2026
Page 5
Plan (PMP) and 10-Year Measure E-24 Sales Tax Fund Expenditure Program Report.
During the meeting, the Committee also provided the following direction to staff :
Develop a plan identifying how Measure E-24 funding will be allocated towards
infrastructure and public safety priorities, including examples of planned
expenditures;
Provide the proposed PMP and CIP reports prior to City Council review, allowing
CSTOC the opportunity to provide input prior to Council action;
Provide a comparison of expenditures before and after the implementation of
Measure E-24, to illustrate the tertiary impacts of the Measure’s passage; and
Incorporate Measure E-24 revenue and expenditure information as part of the
Measure O-06 reporting provided to residents.
Staff had already anticipated completing a few of these recommendations. Staff would
seek differing direction from the City Council, should that be desired.
ALTERNATIVES:
The following alternatives are provided for the Council’s consideration:
1. Staff’s recommendation;
2. Receive and file the Fiscal Year 2025-26 Second Quarter Financial Status Report;
do not approve seven Budget Adjustment Requests; and Receive an update from
the Citizens’ Sales Tax Oversight Committee Meeting; or
3. Provide other direction to staff.
ADVANTAGES:
The Q2 Financial Report provides City Council with timely and transparent information on
the City’s financial performance for the second quarter of FY 2025 -26. By comparing
actual revenues and expenditures to both the prior year and the budgeted Target , the
report allows for early identification of variances, emerging trends, and potential impacts
to future financial planning. The report also supports informed decision -making by
summarizing budget adjustment requests, staffing levels, and the status of capital
improvement projects, while reinforcing fiscal accountability and ongoing monitoring of
the City’s financial condition.
DISADVANTAGES:
The financial information presented reflects a single point in time and may change as
additional revenues are received and expenditures occur later in the fiscal year.
Additionally, variances from the budgeted Target may be the result of timing differences
rather than underlying financial performance, which can limit the conclusions that can be
drawn from quarter-specific results.
ENVIRONMENTAL REVIEW:
No environmental review is required for this item.
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Item 9.d.
City Council
Fiscal Year 2025-26 Second Quarter Financial Status Report
February 10, 2026
Page 6
PUBLIC NOTIFICATION AND COMMENTS:
The Agenda was posted at City Hall and on the City’s website in accordance with
Government Code Section 54954.2.
ATTACHMENTS:
1. Fiscal Year 2025-26 Second Quarter Financial Status Report
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ATTACHMENT 1
Page 1
City of Arroyo Grande
Fiscal Year 2025-26
Second Quarter Financial Status Report
INTRODUCTION
The following report is an overview of the City’s fiscal position at the end of the first half of Fiscal Year (FY)
2025-26. The purpose of this report is to update the public and the City Council on the City’s financial
position at the end of the second quarter and compare actual results to the prior year and the Adjusted
Budget to determine the City’s performance. The First Quarter report timeframe is July 1, 2025 through
December 31, 2025
The financial report is organized in the following sections:
Section 1 – an overview of City’s financial position after the
end of the first half of FY 2025-26. This includes a
comparison of second quarter results between the current
and prior year. In addition, second quarter results will be
compared to the budgeted Target. As part of the analysis,
brief explanations of significant revenue and expenditure
variances are included.
Section 2 – a listing of any personnel changes occurring
during the first quarter and a summary of headcount by
department. This section also includes the City’s calculated
vacancy rate.
Section 3 – an update on the Capital Improvement Projects
(CIP) managed by the Public Works and Community
Development Departments. This section includes CIP that
were completed in the second quarter along with their
final costs.
Section 4 – a listing of Budget Amendment Requests previously approved by Council and completed in
the second quarter of the fiscal year, as well as a list of additional budget adjustments that are being
presented to Council along with the first quarter report for consideration and approval.
Section 5 – an update on the Goal Status Reports to Council that includes progress towards completing
Major City Goals and Capital Improvement Plan.
ENSURING FISCAL
STABILITY:
In Fall 2020, the City Council
established a goal to ensure
financial stability for the
organization throughout the
planning, budgeting, and
expenditure process, including
preparation and presentation
of year-end and quarterly
financial reports.
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ATTACHMENT 1
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SECTION 1: OVERVIEW OF FINANCIAL POSITION
CITY FUND STRUCTURE
The overall City budget is comprised of many individual funds, which are categorized below. This financial
report will focus primarily on the Consolidated General Fund but will also report on all Governmental
Funds.
Consolidated General Fund – The Consolidated General Fund is the primary operating fund of the City,
which accounts for resources and services traditionally associated with government. The Consolidated
General Fund provides administrative, financial, police protection, community development, public
works, fire, and recreation services to the community and other funds. The Consolidated General Fund
accounts for revenues that have unrestricted uses and are not required legally or by contractual
agreement to be accounted for in another fund. The City has historically reported on the Consolidated
General Fund separately from the Measure O-06 Sales Tax Fund, although the City’s auditors traditionally
combine this information in the Annual Comprehensive Financial Report (ACFR). The Measure O-06 Sales
Tax Fund accounts for the revenues derived from Measure O-06, a local 1/2% sales tax approved by the
City's voters in November 2006. Measure O-06 included advisory measures when passed, providing
guidance on the uses to which the funding should be allocated. To ensure accountability, the measure
included a provision requiring the City to publish and distribute an annual report to each household on
the revenues and expenditures from the sales tax proceeds. Measure E-24, passed during the November
5, 2024 election, will increase the city’s sales tax by 1%. Funds began being collected on April 1, 2025. To
aid in the collection and reporting of this information, the City has accounted for these two funds in
separate accounts. This report will present information for the Consolidated General Fund that includes
Measure O-06 and Measure E-24 Sales Tax Fund revenues and expenditures
Special Revenue Funds – Special revenue funds are used to account and report the proceeds of specific
revenue sources that are restricted or committed to expenditure for specified purposes other than debt
service or capital projects.
Debt Service Funds – This fund is used to account for the accumulation of resources and payment of long-
term debt principal interest. This includes the USDA loan issued by the City to finance the relocation of
City Hall.
Enterprise Funds - An enterprise fund is a separate accounting and financial reporting mechanism for
which revenues and expenditures are segregated into a fund with financial statements separate from all
other governmental activities. These funds include Water and Sewer services provided to City residents.
Private Purpose Fund – The private-purpose fund was created to hold the assets of the former
Redevelopment Agency of the City of Arroyo Grande until they are distributed.
Agency Funds – Agency funds are funds that the City holds on behalf of another entity. Currently, there
are three Agency funds. One is the Sanitation District fund, which accounts for the receipt and remittance
of wastewater processing fees on behalf of the South San Luis Obispo County Sanitation District. The
second is the Downtown Parking Fund, which collects assessments from Arroyo Grande Village merchants
within the boundaries of the Parking and Business Improvement Area for maintenance of the Village
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parking lots. The third is the San Luis Obispo Tourism Marketing District (SLOTMD) Fund, which accounts
for the receipt and remittance of assessments collected from lodging operators on behalf of the SLOTMD.
The following chart below shows an overview of the City’s fund structure.
CURRENT YEAR ACTUALS COMPARED TO PRIOR YEAR
Table 1 below reflects revenue and expenditure patterns through the end of the first half of FY 2025-26
and compares the current quarter results against the prior year’s results for all Governmental Funds as
well as the City’s Consolidated General Fund. The totals in the table reflect the second quarter actuals for
both revenue and expenditures, divided by that fiscal year’s annual budget.
Table 1
The following discussion focuses on both the City’s Governmental Funds and the Consolidated General
Fund and provides a comparison between first quarter results for the current and prior year for both
revenue and expenditures. Governmental Funds and Consolidated General Fund revenue and
expenditures for the first half of this year are generally on Target with prior year. The Governmental Funds
category includes Special Revenue Funds, Debt Service Funds, as well as the Consolidated General Fund.
Legislative & Information Services Fire Protection Impact Fees City Hall Debt Service Sewer Successor Agency to RDA Downtown Parking
Administrative Services Public Access Television Sewer Facility Sanitation Distribution
Community Development Police Protection Impact Water San Luis Obispo Tourism
Police Department Park Development Water Facility Marketing District
Recreation Services Park Improvement Lopez Water (SLOTMD)
Public Works Recreation Community Center
Local Sales Tax Fund Grace Lane Assessment District
Parkside Assessment District
Street (Gas Tax)
Traffic Signalization
Traffic Circulation
Transportation Facility Impact
Transportation
In-Lieu Water Neutralization
In-Lieu Affordable Housing
Tourism Business Improvement Dist.
Water Availability
CDBG Grant Fund
American Rescue Plan Act (ARPA)
State COPS Block Grant
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Second Quarter
FY 2025-26
Second Quarter
FY 2024-25 Variance
Revenue 12,102,330$ 12,148,171$ (45,841)$
Expenditures 15,582,432$ 15,345,004$ 237,427$
Second Quarter
FY 2025-26
Second Quarter
FY 2024-25 Variance
Revenue 10,519,529$ 8,788,005$ 1,731,524$
Expenditures 14,390,453$ 13,294,202$ 1,096,251$
Governmental Funds
Consolidated General Fund
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Governmental Funds – At the end of the second quarter of FY 2025-26, Governmental Fund revenue
was -0.4% or $45,841 million lower than prior year, and expenditures were higher by 1.5% or
$237,427.
The majority of the revenue and expenditure variances in Governmental Funds were attributed to
variances within the Consolidated General Fund and the American Rescue Plan Act (ARPA) Fund,
which is separate from the Consolidated General Fund and not otherwise addressed in this report.
The Governmental Funds category includes the Consolidated General Fund as well as other Special
Revenue Funds. The Consolidated General Fund and ARPA Fund variances are explained as follows:
Consolidated General Fund - Consolidated General Fund revenue at the end of the second quarter
was 19.7%, or $1.7 million higher than the second quarter of the prior year. Expenditures increased
by -8.2%, or $1.1 million higher than the second quarter of the prior year. The majority of the variance
between the two fiscal years related to revenues is the new Measure E-24 funds. The increase in
expenditures is related to increased costs of one-time payments for Liability and Property Insurance,
CalPERS Unfunded Accrued Liability, Workers Compensation.
ARPA Fund – The ARPA Fund was created to help separately track funding provided pursuant to the
American Rescue Plan Act. This Act is intended to provide financial aid to families, governments,
businesses, schools, non-profits and others impacted by the COVID-19 public health crisis. To date the
City has received the full amount allocated totaling $4,300,241. In FY 2021-22 expenditures totaled
$604,246. In FY 2022-23 expenditures totaled $745,837. In FY 2023-24 expenditures incurred totaled
$1,163,495 the remaining $1,786,663 is currently recognized as revenue in FY 2024-25.
CONSOLIDATED GENERAL FUND IMPACTS
The following discussion focuses on the City’s Consolidated General Fund performance. Chart 1 starts off
with a simple overview of Consolidated General Fund performance compared to the Target. Next are
expenditures by category (Table 2). This is followed by a summarized look at FY 2025-26 first quarter
actual expenditures compared to the Target (Table 3). Lastly, a discussion of Consolidated General Fund
revenue is included, which compares first quarter actual results to the Target (Table 4).
Chart 1
Chart 1 shows a simple comparison
of actual revenue and expenditures
to the Target. The actual second
quarter Consolidated General Fund
revenue is less than the budgeted
Target $440,928. which is not
unusual since revenue realization is
typically lower than the Target
through the second quarter due to
the time lag involved in billing
cycles and the receipt of
reimbursements. Likewise, actual
expenditures through second
quarter totaled $14.4 million, or 40% of the full year’s Budget, and are under the Target by $597,143. A
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ATTACHMENT 1
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more detailed discussion on Consolidated General Fund revenue and expenditure variances is included
later in this report.
Table 2
Table 2 reflects major expenditure cost
categories within the Consolidated General
Fund. This chart is intended to explain where
the City’s resources were spent during the
first quarter. Within the total expenditures of
$14.4 million, 55.2% of the City’s costs are
associated with personnel, 41.1% with
operating and maintenance, 1.5% for the
City’s debt service, 0.9% for Capital Outlay,
and 1.3% with transfers to other funds.
Table 3 reflects the second quarter status of all Consolidated General Fund operating departments. Some
departments include multiple divisions. The divisions are consolidated under their respective department,
rather than reflected individually within the table.
Table 3 – Consolidated General Fund Expenditures by Department
Overall, second quarter expenditures were $597,143 under the Target. The majority of City departments
were under spent, except for Administrative Services, Measure O-06 Sales Tax Fund, and Recreation
Services. Some of the more significant savings occurred in the Police, City Administration, Public Works,
and Community Development Departments. A more detailed explanation of key expenditure variances by
individual department/division is provided below.
City Administration 1,940,770$ 970,385$ 704,387$ 265,998$ 14%
Legislative & Information Services 491,675 245,838 225,783 20,055 4%
Measure O-06 Sales Tax Fund 1,521,200 760,600 815,597 (54,997) -4%
Measure O-06 CIP Allocation 3,045,480 - - - 0%
Measure E-24 Sales Tax Fund 32,500 16,250 - 16,250 50%
Measure E-24 CIP Allocation 5,952,640 - - - 0%
Administration Services 5,030,480 2,515,240 2,974,561 (459,321) -9%
Non-Departmental Annual Payments 3,419,000 3,419,000 3,322,177 96,823 3%
Community Development 2,143,940 1,071,970 889,659 182,311 9%
Police Department 7,629,296 3,814,648 3,498,974 315,674 4%
Recreation Services 980,550 490,275 500,307 (10,032) -1%
Public Works 3,366,780 1,683,390 1,459,008 224,382 7%
TOTAL EXPEDITURES 35,554,311 14,987,596 14,390,453 597,143 2%
%
Fav/(Unfav)
Consolidated General Fund Department Variances - Second Quarter
Consolidated General Fund Department FY 2025-26
Budget
FY 2025-26
Actuals
Dollar
Fav/(Unfav)
FY 2025-26 Q2
Target
FY 2025-26 % of
Q2 Actuals Actuals
Personnel Costs 7,941,828$ 55.2%
Operating Costs 5,918,122 41.1%
Debt Service 213,203 1.5%
Capital Outlay 131,600 0.9%
Transfers Out 185,700 1.3%
Total 14,390,453$
Expenditure Category
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KEY EXPENDITURE VARIANCES FOR INDIVIDUAL DIVISIONS/DEPARTMENTS FOR
FISCAL YEAR 2025-26
The Administrative Services Department includes the
City’s Finance and Information Technology functions,
along with other general City expenses. A “salary
savings” line item was included in this department as a
placeholder, rather than trying to predict which
departments might have vacancies each year. Because
actual vacancies occurred in other departments—not in
Administrative Services—the savings appear in those areas instead. As a result, the second quarter shows
this department slightly over its budget target, even though this is simply due to where the placeholder
was originally budgeted.
Police Services includes the functions of Administration,
Patrol Services, Support Services and the Office of
Traffic Safety (OTS) Grant for Traffic/DUI Enforcement
Program. For simplicity, Police Services will be analyzed
in total rather than by individual divisions. Some of the
more significant variances include:
The Police Department had five vacancies throughout the first half fiscal year, resulting in labor
savings of approximately $310,000.
City Administration includes the functions of City
Council, City Attorney, Retiree, City Manager’s Office,
and Human Resources. Some of the more significant
variances include:
The City Manager’s Office has savings related to
the timing of Contractual Services projects totaling
$50,000. As well as, salary savings of $48,800 related to the Management Analyst position being
filled to a part-time level.
The Retirees benefits shows a variance totaling $52,000 related to the allocation being completed
at the end of the year.
The Community Services Grant program is not allocated until the second half of the year creating
a variance of $37,500.
The City Attorney’s Office invoices only include 5 months of billing related to the timing of invoices
there is a savings shown in the report of approximately $32,700.
The Public Works Department includes the functions of Government Buildings, Engineering, Auto Shop,
Administration, Park Maintenance, and Soto Sports Complex Divisions within the Consolidated General
Fund. The majority of the favorable variance in this department can be attributed to salary savings. For
simplicity. Some of the more significant variances include:
Department: Administrative Services
Division: Various (4120, 4140, 4145)
Issue: Overall overage due to Salary Savings
budget
Impact to Consolidated General Fund:
$459,321 overage
Department: Police Services
Division: Various (4201, 4203, 4204, 4207)
Issue: Overall savings in salaries and benefits
Impact to Consolidated General Fund:
$315,674 savings
Department: City Administration
Division: Various (4001, 4003, 4099, 4101,
4110)
Issue: Overall savings in salaries and benefits
Impact to Consolidated General Fund:
$265,998 savings
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There are three vacancies within Public Works:
Maintenance Worker I, Engineering Technician, and
Parks Trees & Landscape Supervisor during the second
quarter of the fiscal year resulting in labor savings of
approximately $127,200.
The Engineering Division has savings of
approximately $25,700 that can be attributed to lower
spending in contractual services. Contractual Services in this Division is generally spent towards
contract engineering services, including services for State and Federal grant coordination,
development review, special assignments, checking of maps and plans, surveying services, traffic
engineering, GIS, and other related storm water permits and reports.
The Public Works Administration Division has savings of approximately $37,800 can be attributed
to lower spending in contractual services. Contractual Services in this Division is generally spent
towards street sweeping, upgrading signal controls, installation of new street name signs, and
monthly routine maintenance costs for traffic signals and miscellaneous consultant services.
The Parks Division has savings related to the purchase of the bucket truck. The original budget
was $160,000, but actual cost was $133,300 in savings of approximately $26,700.
The Community Development Department includes the
functions of Planning and Building & Safety Divisions.
The majority of the favorable variance in this
department can be attributed to salary savings and
lower spending in contractual services. The Building
Division contractual services has a variance of $115,100 due to the timing of invoicing being received
resulting in a savings to the overall department budget.
KEY REVENUE VARIANCES BY ACCOUNT FOR THE SECOND QUARTER
Table 4 – Consolidated General Fund Revenue
Department: Public Works
Division: Various (4301, 4305, 4307, 4308,
4320, 4330)
Issue: Overall savings in salaries and
contractual services
Impact to Consolidated General Fund:
$224,382 savings
Department: Community Development
Division: Various (4130, 4160)
Issue: Overall savings in contractual services
Impact to Consolidated General Fund:
$182,311 savings
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As reflected in Table 4, first quarter revenue is below the Target by $440,928. This table uses a Target of
34.4% that more accurately reflects the anticipated revenues to be received in the first half of the fiscal
year. Revenue realization is typically low at the end of the second quarter of the fiscal year due to the
time lag involved in billing cycles and the receipt of reimbursements. A more detailed discussion is
included below to help explain actual revenue variances through the first quarter compared to the Target.
Property Tax – The majority of the City’s property tax revenue comes from Secured Property Taxes. This
tax is billed on a fiscal year (July 1- June 30) basis and is payable in two (2) annual installments. Property
owners typically receive their first property tax bill at the end of September or early October, with a due
date of November 1st. The portion of property tax related to the first installment was received in
December 2025. The second property tax bill installment is received in April 2026 and will be included in
the fourth quarter report. Property tax typically represents around 30% of the City’s annual revenue. The
Target is based on four months of Property Tax revenue. Actual revenue for the December payment was
not received until January making a larger variance in this category compared to the Target, making up
the majority of the revenue variance this quarter.
Sales Tax, Measure O-06 Fund, and Measure E-24 Fund – Sales tax, Measure O-06, and Measure E-24
Sales Tax realization through first quarter is on track. Actual sales tax revenue received through the second
quarter was $2,893,654. The Target is based on four month of revenue, taking into account the timing of
anticipated payments.
Transient Occupancy Tax (TOT) – TOT revenue is reflecting a $564,812 favorable variance to the Target.
The Target and actual TOT revenue represents five months of TOT receipts due to the timing of payments.
Lodging facilities have thirty days after the month’s end to make their TOT payments.
Property Tax in Lieu of Vehicle License Fees (VLF) – Property tax in lieu of VLF is received in two
installments during the fiscal year. Typically, the revenue is received in the months of January (3rd quarter)
and June (4th quarter). The Target for this revenue is zero in the first quarter.
Property Tax 7,164,400$ 2,388,133$ 2,106,499$ (281,634)$ -4%
Sales Tax 5,206,800 1,735,600 1,728,899 (6,701) 0%
Measure O-06 Sales & Use Tax 2,942,500 980,833 974,613 (6,220) 0%
Measure E-24 Sales & Use Tax 5,870,000 1,956,667 1,919,041 (37,626) -1%
Transient Occ. Tax 1,493,500 622,292 564,812 (57,480) -4%
Property Tax in Lieu of VLF 2,322,600 - - - 0%
Franchise Fees 921,100 307,033 311,441 4,408 0%
License & Permit Fees 576,000 288,000 262,020 (25,980) -5%
User Fees 696,000 348,000 334,904 (13,096) -2%
Planning Fees 419,600 209,800 252,063 42,263 10%
Recreation Fees 364,800 182,400 165,587 (16,813) -5%
Transfers In 2,951,500 1,475,750 1,426,931 (48,819) -2%
Other Revenue 931,900 465,950 472,720 6,770 1%
TOTAL 31,860,700$ 10,960,458$ 10,519,530$ (440,928)$ -1%
%
Fav/(Unfav)
Consolidated General Fund Revenue Variances - Second Quarter
REVENUE BY CATEGORY FY 2025-26
Budget
FY 2025-26
Q2 Actuals
Dollar
(Unfav)/Fav
FY 2025-26
Q2 Target
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Franchise Fees – Four months of Waste Connection franchise fees were received through second quarter.
In addition, Charter Communications franchise fees earned in the second quarter will not be paid and
received until the third quarter. In light of the timing of payments, the Target is based on four months of
revenue. Without the Charter communications franchise fee receipts, the actual revenue at the end of
the second quarter is higher than the Target by $4,408.
License & Permit Fees, User Fees, and Planning Fees – License and permit revenue is below the Target by
$25,980. User fee revenue is below the Target by $13,096. Planning revenue exceeded the Target by
$42,263. The Target is based on 50% or six months of the fiscal year’s total budget. Revenue in this
category is customer driven and fluctuates over the course of a year as well as year over year based on
demand.
Recreation Fees – Recreation revenue is below the Target by $16,813. The Target is based on 3 months
of the fiscal year’s total budget.
Other Revenues – This revenue category includes business license tax, fines, revenue from other
government agencies, charges for services and any other revenues accounts received in the consolidated
general fund. The Target is based on six months of the fiscal year’s total budget.
SECTION 2: POSITION CHANGES AND HEADCOUNT NUMBERS
POSITION ALLOCATION CHANGES MADE BY THE CITY COUNCIL (2ND QUARTER)
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None made during this quarter.
FULL TIME EQUIVALENT (FTE) BY DEPARTMENT – PERMANENT STAFF ONLY
The following table reflects FTE staffing by department. The table only includes permanent staff and does
not include part-time or temporary staffing. While departments may hire part-time staff on a regular or
seasonal basis, they are not included in the analysis below.
EMPLOYEE VACANCY RATE
The City’s employee vacancy rate at the end of the second quarter of FY 2025-26 was 10%. This equates
to eight (8) vacant positions. The vacancy rate tracks the number of permanent vacant positions at the
end of the quarter in comparison to the total number of permanent positions available. Unlike a turnover
rate, which tracks employees that separated during the period, the vacancy rate only looks at vacancies
at the end of period. The costs associated with turnover includes the cost of advertising new positions,
training, overtime, lowered productivity, and workload balance.
SECTION 3: UPDATE ON COMPLETED CAPITAL PROJECTS
Department Adopted Budget
Headcount (FTE’s)
Vacancies
(2nd Qtr)
% of Total
Staffing Vacant Positions
City Manager & Human Resources 3 - 4%
Administrative Services 7 - 9%
Community Development 7 - 9%
Legislative & Info Services 2 - 3%
Police Department 31 5 38%Police Officer (5)
Public Works 27 3 33%
Maintenance Worker I, Engineering
Technician, Parks Trees & Landscape
Supervisor
Recreation Services 3 - 4%
Total 80 8 100%
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This information is provided to keep the Council apprised of the status of the City’s Capital Improvement
Projects (CIP).
SECTION 4: APPROPRIATION TRANSFERS AND BUDGET ADJUSTMENTS
Project Fund Total Budget*
Current
Status
Project Budget
Expended
New Play Structure - Parkside Park Parkside Assessment District 250,000$ Completed 225,630$
Traffic Way Bridge Replacement
HBP/Sales Tax - Outreach/
Measure O-06 Sales Tax 14,500,593$ In Progress 6,360,066$
Halcyon Road Complete Streets
HSIP/RSHA/USHA/Safe
Routes to School/General/
Measure O-06 Sales Tax/ATP/
Transportation Facilities DIF 11,601,500$ In Progress 1,477,663$
Pavement Management Program
SB1/Measure E-24/Measure O-
06 Sales Tax/CDBG 4,139,506$ In Progress 335,205$
Financial Management Software
Sewer/Water/Measure O-06
Sales Tax 413,000$ In Progress 230,238$
Master Plan incl. ADA Access (Community
Center, Elm St. Park, Soto Sports Complex,
Don Roberts Field, Corp Yard) & Community
Survey Measure O-06 Sales Tax 394,745$ In Progress 138,875$
PD EOC Upgrade
Other Gov Agencies/Measure
O-06 Sales Tax 100,000$ In Progress 129,043$
Corrugated Metal Pipe (CMP) Investigation
and Repair Measure O-06 Sales Tax 100,000$ In Progress 80,075$
Replacement of Traffic Guardrails Measure O-06 Sales Tax 200,000$ In Progress 73,055$
SCADA Software/Electronics Design and
Upgrade Water Fund 330,000$ In Progress 59,540$
Opticom Preemptive Devices Measure O-06 Sales Tax 48,200 In Progress 37,015$
Software for Public Safety Camera System to Transportation Facilities DIF 50,000$ In Progress 21,825$
Le Point Street Parking Lot Expansion
Measure O-06 Sales Tax/In-
Lieu Parking Fee 42,500$ In Progress 4,990$
Sidewalk Repairs and Improvements Measure E-24 Sales Tax 500,000$ In Progress 4,324$
City Structure Roof Repairs (City Hall, Balcony
& Southern & Western Siding, Old City Hall,
Council Chambers, PD, Women's Club, Fire
Station 1)
Measure O-06 Sales Tax/Park
Improvement
370,000$ In Progress 3,595$
Water Main and Service Replacement related Water Fund/Water Facility 700,000$ In Progress 594$
Bridge Street Bridge Habitat Mitigation HBP $ 48,628 In Progress -$
Traffic Way Bridge Replacement Habitat
Mitigation HBP/Measure O-06 Sales Tax 50,000$ In Progress -$
Soto Basin #2 Reservoir Liner Repair Measure O-06 Sales Tax 200,000$ In Progress -$
Replace Beach Volleyball Court at Rancho
Grande Park Measure O-06 Sales Tax 25,000$ In Progress -$
Fire Station 1 HVAC Unit Replacement Measure O-06 Sales Tax 100,000$ In Progress -$
Fire Station 1 Front Lobby Security Measure O-06 Sales Tax 22,000$ In Progress -$
ADA Improvements Measure O-06 Sales Tax 75,000$ In Progress -$
Safety Improvements Measure O-06 Sales Tax 25,000$ In Progress -$
City Council Chambers Remodel Measure O-06 Sales Tax 50,000$ In Progress -$
E. Grand (Halcyon to Elm) Economic Measure O-06 Sales Tax 250,000$ In Progress -$
Huasna Road, Corbett Canyon, and E. Branch Transportation Facilities DIF 400,000$ In Progress -$
Reservoir No. 5 Redundancy Interconnect (Los
Ciervos to Andre Dr.)Water Fund 100,000$ In Progress -$
City Hall Second Story Water Leak Repair Measure O-06 Sales Tax 20,000$ In Progress -$
Public Safety Video Cameras COPS 200,000$ In Progress
Old City Hall Building Repairs Measure O-06 Sales Tax 100,000$ Not Started 10,108$
Virginia Drive and S. Halcyon Road Curb
Ramp and Sidewalk Improvement CDBG 56,749$ Not Started -$
Water Well #11 Facilities Water Availability 42,771$ Not Started -$
Watershed Management Plan and Stormwater
Master Plan Measure O-06 Sales Tax 500,000$ Not Started -$
Digital Community Bulletin Board Project Measure O-06 Sales Tax 25,000$ Not Started -$
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Administrative and Previously Approved Second Quarter Budget Adjustments
The following second quarter budget adjustments were previously approved by the City Council or are
classified as administrative and not requiring City Council approval.
Measure O-06 Sales Tax Fund: Appropriate $1,430,000 from Water Enterprise Fund to pay the County of
San Luis Obispo Flood Control Zone 3 Contract Water Billing for Fiscal Year (FY) 2024-25 Costs. Approved
on November 25, 2025, City Council meeting, Item 11.a.
Water Enterprise Fund: Reallocate $159,300 within the Water Enterprise Fund from the SCADA Radio
Upgrade Project to the Water Main and Service CIP Project. SCADA is currently projected to come in under
budget and allocated these funds before completion will allow for both projects to be completed in FY
2025-26. Approved on December 9, 2025, City Council meeting, Item 9.i.
Additional Requested Second Quarter Budget Adjustments
In addition to the adjustments previously-approved by the City Council during the second quarter, seven
new budget adjustment is proposed for approval along with the review and receipt of this report.
Water Enterprise Fund: Appropriate $100,000 from the Water Enterprise Fund to replace the
Water Diesel Utility Truck that is no longer operational. This replacement was originally budgeted
for FY 2026-27. The total cost of the vehicle will be $160,000, including $60,000 already budgeted
for FY 2025-26, with the additional $100,000 requested now. The previously budgeted FY 2025 -
26 service vehicle will be replaced next year.
Fire Protection Development Impact Fee Fund: Appropriate $25,000 from the Fire Protection
Development Impact Fee Fund to partition a portion of the sleeping quarters at Fire Station 1,
creating individual areas for all staff.
Measure O-06 Sales Tax Fund: Reallocate $60,000 from the Elm Street Park Master Plan to design
ADA-compliant bathrooms in the repurposed Well 1 building. This project will install four
restrooms to replace the two removed with the demolition of the Mark M. Millis Community
Center. Starting the design now allows construction to begin early next fiscal year, which already
has funding allocated.
Transportation Facilities Development Impact Fee Fund: Reallocate $28,500 from the Software
for Public Safety Camera System to the Traffic Count Data CIP project for Public Safety Camera
System – Phase 2. The Traffic Count Data project is complete and under budget, and the remaining
funds will be used to add more cameras to the public safety system.
General Fund: Reallocate $26,800 from Police Department Vehicle Maintenance to purchase a
replacement vehicle for the Police Chief. The purchase will be an electric vehicle, meeting state
electric fleet requirements and allowing the department to evaluate future electric fleet options.
The total cost is $63,900, with an insurance payment of $37,100 covering the remaining balance.
Police Department: The proposed includes an increase in the Police Department’s COPS Grant
Fund 271 budget to add 2 line items, reflecting a total increase of $15,800. This increase would
include:
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o Appropriate $8,000 from the COPS Grant Fund balance to purchase four additional
drones, which are critical for officer safety and effective incident response by providing
real-time aerial visibility during emergencies, while ensuring trained pilots and fully
deployable equipment are available across all shifts.
o Appropriate $7,800 from the COPS Grant Fund balance to facilitate a Radio Request.
Public Works has an unused radio frequency with an expired FCC license that can be
relicensed. While existing Motorola radios are functional, they are not encrypted and can
be used by City staff for emergency and community events to support staff
communication.
SECTION 5: UPDATE ON MAJOR CITY GOALS AND CAPITAL IMPROVEMENT PLAN
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This information is provided to keep the Council apprised of the status of the Goal Status Reports to
Council that includes progress towards completing Major City Goals and Capital Improvement Plan. These
reports present updates and communications about the status of City projects, goals, and performance
measures. The five major goals are:
The following tables provide a breakdown of the Council Goal’s Work Plan by goal. Here is a key for
purposes of defining each department.
CMO City Manager's Office
AS Administrative Services
LIS Legislative and Information Services
PD Police Department
PW Public Works
Rec Recreation Services
Fire Five Cities Fire Authority
CD Community Development
Key
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Goal Strategy Task/Action Carryover Action
or New
Responsible
Department
Anticipated to
Start Completion Target Update
1.1 Revenue Generation 1.1a 400 W. Branch Disposition and Development Agreement Carryover CMO/CA/CD In Progress 1Q FY 2026-27 In Progress
Pursue New Revenue
Sources
1.1b Develop a Special Event that drives visitation during shoulder and
winter months and build destination awareness Carryover Rec In Progress 4Q FY 2025-26 In Progress
1.1c Develop an Economic Development Program New CMO 1Q FY 2025-26 4Q FY 2025-26 In Progress
1.2 Consider Cannabis as a Means
of Economic Development 1.2a Evaluate cannabis operations that bring in revenue New CD/CMO 1Q FY 2025-26 2Q FY 2025-26 In Progress
1.2b Conduct study session with the City Council regarding potential
cannabis ordinance Carryover CD/CA/CMO/LIS 3Q FY 2025-26 3Q FY 2025-26 Completed
1.2c Conduct study session with the City Council regarding potential
cannabis development agreement Carryover CD/CA/CMO/LIS 4Q FY 2025-26 4Q FY 2025-26 Not Started
1.2d Prepare and adopt cannabis ordinance, if directed by the City
Council Carryover CD/CA/CMO 4Q FY 2025-26 1Q FY 2026-27 Not Started
1.2e Evaluate feasibility of a Cannabis Tax, if directed Carryover CD/AS/CA/CMO 4Q FY 2025-26 1Q FY 2026-27 Completed
1.3 Transient Occupany Tax
Changes
1.3a Work on changes to TBID ordinance for expanded use of TOT
funds New CMO/Rec/LIS 1Q FY 2025-26 1Q FY 2025-26 Completed
1.3b Bring changes to TBID assessment and ordinance to Council for
approval New CMO/Rec/LIS 1Q FY 2025-26 1Q FY 2025-26 Completed
1.3c Evaluate opportunities related to City TBID and potential TOT
Measure New CMO/Rec/LIS In Progress 4Q FY 2024-25 Completed
1.3d Hold study session with City Council and visitor serving
accomodations to eliminate TBID New CMO/Rec/LIS 1Q FY 2025-26 1Q FY 2025-26 Completed
1.3e If directed by Council, issue RFP for consultant to develop a survey
and outreach strategy to community for TOT New CMO/LIS 1Q FY 2025-26 2Q FY 2025-26
Council Directed
not to Move
Forward
1.3f Award contract for consultant to survey and develop outreach
strategy for TOT New CMO/LIS 2Q FY 2025-26 2Q FY 2025-26
Council Directed
not to Move
Forward
1.3g Conduct public education regarding need for TOT New CMO/LIS 2Q FY 2025-26 2Q FY 2026-27
Council Directed
not to Move
Forward
1.3h Bring TOT measure to City Council for consideration of placing on
the November 2026 ballot New CMO/Rec/LIS 4Q FY 2025-26 4Q FY 2025-26 Completed
2.1 Pursue 2026 State Water Ballot
Measure
2.1a Meet with Department of Public Works at the County of San Luis
Obispo to begin discussion surrounding purchasing some allocated State
Water
New CMO/PW 4Q FY 2024-25 1Q FY 2025-26 In Progress
Achieve Water Resilience 2.1b If directed by Council, Issue an RFP for a Consultant to evaluate
feasibility of State Water Ballot Measure New CMO/PW/LIS 1Q FY 2025-26 1Q FY 2025-26 Not Started
2.1c Award bid to consultant and begin public outreach and community
messaging regarding a potential State Water Ballot Measure New CMO/PW/LIS 2Q FY 2025-26 2Q FY 2026-27 Not Started
2.1d Seek Council approval on placing a November Ballot Measure New CMO/PW/LIS 4Q FY 2025-26 4Q FY 2025-26 Not Started
2.2 Seek new Water Sources 2.2a Identify opportunities and constraints associated with new Water
Sources New CMO/PW In Progress Ongoing Ongoing
2.2b Support ongoing development and financing of regional water
solution New CMO/PW In Progress Ongoing Ongoing
2.2c Conduct a water and wastewater rate study to adjust rates based
on changes to water supply and changing or new regional partnerships New AS/PW 1Q FY 2025-26 4Q FY 2026-27 In Progress
2.3 Work with Regional Partners 2.3a Preserve Lopez water supply by working with the County on Lopez
litigation New CMO/PW/CA In progress Ongoing Ongoing
2.3b NCMA Management Agreement Amendments Carryover PW In progress Ongoing Ongoing
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Goal Strategy Task/Action Carryover Action
or New
Responsible
Department
Anticipated to
Start Completion Target Update
Implement Road and
Sidewalk Improvements
3.1 Prioritize Key Infrastructure
Projects 3.1a 2025 Pavement Management Program Construction New PW 4Q FY 2025-26 1Q FY 2026-27 In Progress
3.1b Traffic Way Bridge Replacement Project Carryover PW In progress 3Q FY 2025-26 In Progress
3.1c Halcyon Complete Streets Design and Construction Carryover PW In progress 4Q FY 2026-27 In Progress
3.1d Concrete Repair Program Carryover PW 3Q FY 2025-26 Ongoing In Progress
3.1e CMP Lining Carryover CD/PW Completed 2Q FY 2025-26 Completed
3.2 Pursue Alternative Funding
Sources for Infrastructure Funding
3.2a Pursue Grant applications and administration for infrastructure
projects
Carryover PW/CD/AS In progress Ongoing Ongoing
4.1 Economic Development Tasks 4.1a Retail Market Analysis Carryover CD 4Q FY 2024-25 1Q FY 2025-26 Completed
4.1b Market Demand Studies Carryover CD 4Q FY 2024-25 1Q FY 2025-26 Completed
4.2 General Plan Elements 4.2a Land and Safety Analysis Carryover CD 3Q FY 2023-24 2Q FY 2025-26 In Progress
4.2b Administrative Draft Carryover CD In Progress
4.3 EIR 4.3a Complete draft EIR Carryover CD 1Q FY 2025-26 3Q FY 2025-26 Not Started
4.3b Complete final EIR Carryover CD 3Q FY 2024-25 4Q FY 2025-26 Not Started
4.4 Code Update 4.4a Kick off code update Carryover CD/LIS Not Started
4.4b Bring code changes to Planning Commission for approval Carryover CD 3Q FY 2025-26 3Q FY 2025-26 Not Started
4.4c Bring draft Ordinance of code revision update to Council Carryover CD 4Q FY 2025-26 4Q FY 2025-26 Not Started
4.5 Climate Action Plan 4.5a Kick off CAP and research Carryover CD 1Q FY 2025-26 4Q FY 2025-26 In Progress
4.5b Admin Draft Carryover CD 4Q FY 2025-26 2Q FY 2026-27 Not Started
4.5c Final CAP Carryover CD 2Q FY 2026-27 3Q FY 2026-27 Not Started
5.1 Scope of Work and RFP 5.1a Define scope, research other communities New CD 4Q FY 2024-25 3Q FY 2025-26 In Progress
5.2 Kick Off and Public Outreach 5.2a Kick Off New CD 1Q FY 2025-26 3Q FY 2025-26 Not Started
5.2b Public Outreach New CD Ongoing Ongoing Not Started
5.3 CEQA 5.3a Environmental Review New CD 2Q FY 2025-26 3Q FY 2025-26 Not Started
5.4 Plan Draft 5.4a Administrative Draft Plan New CD 3Q FY 2025-26 1Q FY 2026-27 Not Started
5.5 Final Draft and Hearings 5.5a Final Draft New CD 4Q FY 2025-26 1Q FY 2026-27 Not Started
5.5b Planning Commission Hearings New CD 1Q FY 2026-27 2Q FY 2026-27 Not Started
5.5c City Council Hearings New CD 2Q FY 2026-27 2Q FY 2026-27 Not Started
Complete the General
Plan Update
Redevelop the East
Grand Avenue Corridor
(Halcyon Road to Elm
Street)
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