James P. Erb, CPA Auditor-Controller Treasurer-Tax Collector James W. Hamilton, CPA Assistant Auditor-Controller Treasurer-Tax Collector

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1 COUNTY OF SAN LUIS OBISPO AUDITOR - CONTROLLER TREASURER - TAX COLLECTOR James P. Erb, CPA Auditor-Controller Treasurer-Tax Collector James W. Hamilton, CPA Assistant Auditor-Controller Treasurer-Tax Collector March 6, 2018 Re: Continuing Disclosure Agreements in connection with the following bond issue: CUSIP Number: County of San Luis Obispo, California, SLO County Financing Authority Lopez Dam Improvement Refunding Revenue Bonds 2011 Series A ANNUAL REPORT INFORMATION In accordance with the above mentioned continuing disclosure agreements we are enclosing the following information: 1. Comprehensive Annual Financial Reports for the fiscal year ended June 30, 2017 for the following entities, (in separate files): - County of San Luis Obispo, California - City of Pismo Beach, California - City of Grover Beach, California 2. The balance of the Bonds outstanding as of June 30, 2017, was $18,525, Assessed valuation and secured tax charges information for the Flood Control and Water Conservation District. The District participates in the County of San Luis Obispo s Teeter Plan; therefore, any delinquent property tax is absorbed by the County and will not affect the repayment of this long-term debt. 4. Each of the agencies listed above has supplied information including (if applicable): - Changes in the service area and customer base for its Water Enterprise. - Five largest customers of the Water Enterprise. - State of connections and sales revenues for its Water Enterprise. - Water tax and impact fee revenues for its Water Enterprise. - Water deliveries for its Water Enterprise. - Rates and Charges for water deliveries for the fiscal year ended June 30, County of San Luis Obispo Government Center P.O. Box 1149 San Luis Obispo, CA (P) (F) ttc@co.slo.ca.us

2 If you have any questions or comments, please contact Teresa Andrews-Hurliman in this office at (805) Sincerely, James P. Erb, CPA Auditor-Controller-Treasurer-Tax Collector a. Flood Control District Assessment Information b. County Service Area 12 c. City of Arroyo Grande d. City of Pismo Beach e. City of Grover Beach County of San Luis Obispo Government Center P.O. Box 1149 San Luis Obispo, CA (P) (F)

3 a. Flood Control District Assessment Information

4 COUNTY OF SAN LUIS OBISPO Department of Public Works John Diodati, Interim Director February 06, 2018 MEMORANDUM TO: FROM: SUBJECT: Teresa Andrews-Hurliman, County Auditor-Controller s Office Kristi Smith, Public Works Department Lopez Dam Improvement Revenue Bonds 2011 Series A We are supplying the Annual Report information you requested from the final accounting reports for the fiscal year ended June 30, The information provided below is applicable to the Section 4, items (b,c) of the Continuing Disclosure Certification for the Lopez Dam Improvement Revenue Bonds 2011 Series A. The annual report must be filed by March 10 th of each year with each Nationally Recognized Municipal Securities Information Repository. Section 4 Data: b) Principal amount of Bonds outstanding: $17,660,000 c) Balance in Improvement Fund ( ) $ 0 Balance in Debt Service Fund ( ) $ 15,221 Balance in Debt Service Fund ( ) $ 2,337,007 Please find attached the CSA 12 continuing disclosure information. Please let me know if you need anything else. I can be reached at extension x5298. Attachment: CSA 12 Continuing Disclosure File: Lopez Dam Improvement Revenue Bonds 2011 Series A County of San Luis Obispo Department of Public Works County Govt Center, Room 206 San Luis Obispo, CA (P) (F) pwd@co.slo.ca.us slocounty.ca.gov

5 County Service Area No. 12 FY 2016/17 Lopez Dam 2011 Series A Bonds Continuing Disclosure Table 1: Changes in the Service Area and Customer Base for Water Enterprise Customer Base Customer Base Entitlement (in a.f) Port San Luis Harbor District City of Pismo Beach Avila Beach CSD Residential Users (10 customers) Avila Valley Mutual Water Co Pacific Gas and Electric US Vacation Resorts 7.00 San Luis Coastal USD 5.00 San Luis Obispo Buddhist Temple 5.00 Avila Hot Springs 7.94 Day, John 4.00 San Miguelito Partners 4.00 Terrace Hills Congregation 1.00 Total Table 2: Five Largest Customers of Water Enterprise Customer Water Volume (in acre-feet) Annual Payment Port San Luis Harbor Dst $199, City of Pismo Beach , Avila Beach CSD , Avila Valley Mutual Water , Pacific Gas and Electric , Subtotal $497, Others , Total $589, G:\Finance\FUNDORGS\DISTRICT\SP_DIST\FCZ 3\Continuing Disclosure after 2011\CDR 1617\Submittal Docs to ACTTC_Feb 2018\2 CSA12 Continuing Disclosure 1617.doc 1/12/2018

6 County Service Area No. 12 FY 2016/17 Table 3: Statement of Connections & Sales Revenues for Water Enterprises/Water Deliveries for Water Enterprises FY Ending Water Connections & Sales Revenue Number of Accounts Water Deliveries (Acre Feet) Revenue Under Existing Rate $589, Table 4: Statement of Rates and Charges for Water Deliveries Water Rates and Charges FY Ending Rates Charges 2017 N/A N/A 2

7 b. County Service Area 12

8 County Service Area No. 12 FY 2016/17 Lopez Dam 2011 Series A Bonds Continuing Disclosure Table 1: Changes in the Service Area and Customer Base for Water Enterprise Customer Base Customer Base Entitlement (in a.f) Port San Luis Harbor District City of Pismo Beach Avila Beach CSD Residential Users (10 customers) Avila Valley Mutual Water Co Pacific Gas and Electric US Vacation Resorts 7.00 San Luis Coastal USD 5.00 San Luis Obispo Buddhist Temple 5.00 Avila Hot Springs 7.94 Day, John 4.00 San Miguelito Partners 4.00 Terrace Hills Congregation 1.00 Total Table 2: Five Largest Customers of Water Enterprise Customer Water Volume (in acre-feet) Annual Payment Port San Luis Harbor Dst $199, City of Pismo Beach , Avila Beach CSD , Avila Valley Mutual Water , Pacific Gas and Electric , Subtotal $497, Others , Total $589, G:\Finance\FUNDORGS\DISTRICT\SP_DIST\FCZ 3\Continuing Disclosure after 2011\CDR 1617\Submittal Docs to ACTTC_Feb 2018\2 CSA12 Continuing Disclosure 1617.doc 1/12/2018

9 County Service Area No. 12 FY 2016/17 Table 3: Statement of Connections & Sales Revenues for Water Enterprises/Water Deliveries for Water Enterprises FY Ending Water Connections & Sales Revenue Number of Accounts Water Deliveries (Acre Feet) Revenue Under Existing Rate $589, Table 4: Statement of Rates and Charges for Water Deliveries Water Rates and Charges FY Ending Rates Charges 2017 N/A N/A 2

10 c. City of Arroyo Grande

11 Table 1: Five Largest Customers of Water Enterprise Five Largest Customers Customer Water Volume (Ccf) Annual Payment Percentage of Total Payments Sunrise Terrace 16, , % Lucia Mar School Dist. 16, , % City of Arroyo Grande 11,799 69, % AGRA Five Cities 11,348 70, % Manfred Freutel MGF 9, , % Table 2: Changes in the Service Area and Customer Base for Water Enterprise/Statement of Connections and Sales Revenues for Water Enterprise Customer Base & Water Sales Revenue Customer Base Number of Customers Residential 5,844 Apartments 117 Commercial/Industrial 299 Other 161 Total All Customers 6,421 Water Sales Revenue $5,938,346 Table 3: Rates and Charges for Water Deliveries for Fiscal Year Most Recently Concluded Water Service Rates Minimum Monthly Service Charge: See Attached Additional Charge per 100 Cubic Feet of Water Used: See Attached for tiered rates Water Set-up Fee per Account: $30.00 Frontage Fee (per foot) N/A Meter Installation Charge: New Services Range: to See Attached Drop-in Services Range: to Re-connection Fees: During Business Hours: $45.00 After Hours:$45.00

12 Table 4: In addition to the above information, please provide the following: Additional Information Number for actual water deliveries (volume in Ccf): 794,327 Impact Fees/Utility Tax: Type: Water Facility Revenue Received: $126, Type: Revenue Received: (please attach any detail for the calculation of fees) 2

13 City of Arroyo Grande Community Development Department Division of Building and Life Safety 300 E. Branch St. Arroyo Grande, Ca / Calculating WATER & SEWER FEES Water & sewer fees are assessed when buildings are connected to the public sewer, sewer loads for existing structures are increased, and buildings are connected to the City water service and when water demands are increased. Water Neutralization fees are separate and discussed in another handout. Water fees: There are 3 portions of the water fees; water meter, distribution, and Water Availability fees. (These fees do not include the actual charges for the physical connection to the water mains.) Water Availability fees are assessed when any new water meter is installed and is based on AGMC The rate is $1,000, effective July 1, 1991, and increases by $50 on July 1 each succeeding year, per dwelling unit, hotel, motel or hospital room, or commercial unit developed. Water Meter fees are the costs of the actual water meters. Distribution fees (a.k.a. Water Facilities) allow the user to buy into the water distribution system. (This fee increases each year along with Development Impact fees based on ENR Report) WATER FEES Meter size 5/8 ¾ 1 1-1/ Meter fee $ ,033 1,805 2,348 3,953 7,728 Distribution fee $ ,662 3,323 5,316 9,970 16,617 33,248 Water Availability fee $2,300 as of 7/1/2017. (Increases $50 each July 1 st.) Total Water fees $ 3,538 3,544 4,273 6,656 9,421 14,618 22,870 43,276 Sewer Fees: Sewer fees are based on probable water usage, and this is based on water meter size. Sanitary District charge (a.k.a. Hookup fees) is per San Luis Obispo County ordinance This allows additional sewer loads to the SLO County Sanitation District facility. Sewer Connection charges (a.k.a. Sewer Facilities) are for the connection to the public sewer main. The fees are based on meter size or use, whether it is commercial or residential. Sewer Connection (Facility) Fees Residential: Per dwelling unit Single Family Multi Family Mobile home Non-Residential: Per water meter size 5/8 ¾ 1 1 1/ $1, ,084 1,625 2,712 5,423 8,677 16,271 27,119 54, , , ,644 These fees shall be increased each January 1 st based on Engineering News Record Construction Cost Index 8/18/2017 3:30:00 PM

14 CITY OF ARROYO GRANDE WATER CHARGES Fixed Service Charge ($/month) Meter Size FY FY FY FY FY / / ½ Service fee per additional unit Private Fire Line Fixed Service Charge ($/month) Meter Size FY FY FY FY FY " Residential Tiered Volume Charges ($/ccf) Customer Class Allotment FY FY FY FY FY Single Family Tier ccf Tier ccf Tier 3 >36 ccf Multi Family Tier ccf Tier ccf Tier 3 >27 ccf Non Residential Volume Charges ($/ccf) Customer Class FY FY FY FY FY Business Irrigation Hydrant Wheeling

15 d. City of Pismo Beach

16 Table 1: Five Largest Customers of Water Enterprise Five Largest Customers Water Revenues % of Total Customer Name Consumption Pismo Beach Mobile Home Park 11,748 $ 48, % Cliff's Shell Beach 10,701 $ 39, % Pismo Coast Village 9,963 $ 41, % Shorecliff Lodge 9,430 $ 34, % Oxford Suites Hotel 7,991 $ 28, % Total 49,833 $ 192, % Table 2: Changes in the Service Area and Customer Base for Water Enterprise/Statement of Connections and Sales Revenues for Water Enterprise Customer Base & Water Sales Revenue Customer Base Number of Customers Residential 3,742 Apartments 320 Commercial/Industrial 281 Other 178 Total All Customers 4,521 Water Sales Revenue $3,346,533 Table 3: Rates and Charges for Water Deliveries for Fiscal Year Most Recently Concluded Water Service Rates Minimum Monthly Service Charge: $14.51 Additional Charge per 100 Cubic Feet of Water Used: $ ; $ ; $ ; $5.93 Over 35 Water Set-up Fee per Account: $ Hour Door Hanger Fee: $35.00 Re-connection Fees: During Business Hours: $83.00 After Hours: $193

17 Table 4: In addition to the above information, please provide the following: Additional Information Number for actual water deliveries : 1,589 Acre Feet Impact Fees/Utility Tax: Type: Water Tax Revenue Received: $1,286,422 Type: Impact Fees Revenue Received: $1,177,127 2

18 e. City of Grover Beach

19 City of Grover Beach FY 17 Lopez Bonds 2017 Continuing Disclosure Information Table 1: Five Largest Customers of Water Enterprise Percentage of Total Customer Water Volume (Ccf) Annual Payment Payments Lucia Mar Unified 3078 $ 16, % Lucia Mar Unified 2730 $ 13, % MGF Enterprises 3638 $ 24, % The Von's Co. Incorporated 4874 $ 18, % Kautz Chevron 3078 $ 17, % Table 2: Changes in the Service Area and Customer Base for Water Enterprise/Statement of Connections and Sales Revenue for Water Enterprise Customer Base Number of Customers Residential 3972 Apartments 387 Commercial/Industrial 409 Other 54 Total All Customers 4822 Water Sales Revenue $ 2,567, Table 3: Rates and Charges for Water Deliveries for Fiscal Year Most Recently Concluded Minimum Monthly Service Charge 5/8" Meter $ /4" Meter $ " Meter $ /2" Meter $ " Meter $ " Meter $ " Meter $ Additional Charge per 100 Cubic Feet of Water Used Water Service Rates Residential Volume $ 4.64 Residential Volume $ 5.79 All Other $ 3.61 Water Set-up Fee per Account $ Frontage Fee (per foot) Actual Cost Meter Installation Charge: New Services Range; Actual Cost Drop-in Services Range: Actual Cost Re-connection Fees: During Business Hours $ After Hours $ Table 4: In addition to the above information, please provide the following: Additional Information Water Deliveries from Wells Water Deliveries from Lopez Number for Actual Water Deliveries (volume in Ccf), 249,015.1 CCF 416,307.3 CCF CCF Impact Fees/Utility User Tax Type: Water Development Impact Fee Revenue $ 28, Type: UUT (Zero in Water Fund/General Fund Revenue) Revenue $ -

CITY OF NORTH OLMSTED ORDINANCE NO

CITY OF NORTH OLMSTED ORDINANCE NO. 2011-74 BY: Mayor Kennedy AN ORDINANCE AMENDING SECTION 915.04 OF THE CODIFIED ORDINANCES OF THE CITY OF NORTH OLMSTED TO ESTABLISH REVISED CHARGES FOR THE USE OF THE