City of Chowchilla Capital Improvement Plan
City of Chowchilla, California
PROJECTS BY DEPARTMENT
'22/'23 '26/'2 thru 7
Department Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Administration
Civic Center Generator A-3 216,000 216,000
Administration Total 216,000 216,000
Airport
Rehabilitate Runway 12-30 and Airfield Electrical AIP-3 430,000 2,541,000 2,971,000 East Side Development AIP-4 240,155 1,650,000 1,890,155 Access Control, Perimeter Security, Apron Lighting AIP-5 420,000 420,000 RPZ Development AIP-6 15,000 300,000 315,000
New Beacon and Beacon Tower AIP-7 263,185 263,185
Airport Total 263,185 445,000 300,000 2,781,155 2,070,000 5,859,340 Fire Department
Fire Dept. Building Expansion FD-1 1,810,000 1,000,000 2,810,000 Fire Engine Replacement FD-3 101,525 101,525
Fire Department Total 1,911,525 1,000,000 2,911,525
Information Technology
Servers & NAS Backups Project IT-2 218,000 218,000
Information Technology Total 218,000 218,000
Parks and Recreation
Prop. 68 Grant Project P-2 200,000 200,000
Parks and Recreation Total 200,000 200,000
Police Department
CAD / RMS System Upgrade PD-3 100,099 100,099 200,198
PD Facility Plumbing Improvements PD-4 300,000 300,000
PD Facility Improvements (Dispatch) PD-5 170,000 170,000 Police Department Total 570,099 100,099 670,198
Public Works Department
Public Works Administration Facility PW-1 400,000 400,000 Public Works Department Total 400,000 400,000
Sewer Department
Sewer Main Replacement; Various Locations S-3 0 200,000 50,000 50,000 300,000 WWTP Aeration System Upgrade S-4 50,000 250,000 0 0 300,000 Construct 3rd Aeration Bay at WWTP S-5 150,000 2,500,000 2,650,000 Produced Using the Plan-It Capital Planning Software
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Department Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Sewer Department Total 50,000 600,000 2,550,000 50,000 3,250,000 Storm Drainage
Humboldt Storm Drain Improvement Project SD-1 3,985,784 3,985,784 Kings Avenue Storm Drain Improvement SD-2 170,000 2,330,000 2,500,000 Sonoma Avenue Storm Drain Improvement SD-3 3,526,635 3,526,635 Storm Drainage Total 7,682,419 2,330,000 10,012,419
Street Department
Alley Paving Project R-11 731,683 731,683
CMAQ; Pedestrian Improvements Project R-12 1,468,000 1,468,000 BRIDGE NO. 41C0033 HBP Project R-13 335,500 1,878,000 2,213,500 Bridge Preventive Maintenance Program (BPMP) R-14 135,000 135,000 Chowchilla Blvd. Rehabilitation R-15 968,676 968,676
Ave. 24 Reconstruction R-16 801,204 801,204
Downtown Beautification and Ped Safety Project R-18 1,000,000 1,000,000 Street Prevent. Maint. & Rehab. Project R-7 960,000 960,000 Street Prevent. Maint. & Rehab. Project R-8 960,000 960,000 Street Department Total 4,503,859 2,814,204 960,000 960,000 9,238,063 Transit Department
Catx Bus Purchase T-1 103,504 103,504
New Bus T-3 135,000 135,000
Transit Department Total 103,504 135,000 238,504
Water Department
Water Main Replacement; Various Locations W-3 200,000 50,000 50,000 300,000 Well No. 15 Development W-4 1,390,000 1,390,000
Water Tanks Backup Generators W-6 60,000 363,000 423,000 Well No. 16 Development W-7 1,500,000 1,500,000
Water Storage Tank No. 3 W-8 1,500,000 1,500,000
Water Department Total 4,450,000 563,000 50,000 50,000 5,113,000 GRAND TOTAL 20,168,591 8,252,303 3,995,000 3,841,155 2,070,000 38,327,049 Produced Using the Plan-It Capital Planning Software
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City of Chowchilla Capital Improvement Plan
City of Chowchilla, California
FUNDING SOURCE SUMMARY
'22/'23 '22/'23 thru '26/'27 '26/'27
Source '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total
Airport Fund 14,475 14,475
ARPA Funds 3,910,000 3,910,000
CDBG PI Waiver 825,086 825,086
Clean CA Initiative (Caltrans) 1,000,000 1,000,000
DIF - Fire 488,000 488,000
DIF - Stormdrainage 800,000 800,000
DIF - Water 540,000 540,000
FTA Funds 79,112 79,112
Gas Tax 542,841 230,890 300,000 300,000 1,373,731
General Fund 216,000 65,000 30,000 247,100 127,058 685,158 Grant - Highway Bridge Program (HBP) 297,018 1,782,110 2,079,128 Grant - Unknown 801,204 801,204
Grant: Caltrans Aeronautics 11,843 50,000 103,957 165,800 Grant: CMAQ 1,948,000 1,948,000
Grant: FAA 236,867 430,000 270,000 2,484,055 1,838,985 5,259,907 Grant: Prop 1 3,349,635 3,349,635
Grant: Prop 68 200,000 200,000
IT Fund 218,000 218,000
LCTOP 105,000 105,000
Local Partnership Program (LPP) 116,000 116,000
Measure N 1,993,624 100,099 2,093,723
Measure T - ADA Comp. 26,263 26,263
Measure T - Flex 400,000 400,000
Measure T - RTP 52,715 301,000 301,000 654,715
Measure T - TEP 24,392 30,000 54,392
RMRA 789,503 359,000 359,000 1,507,503
RMRA MOE 48,000 48,000
RSTP 434,303 434,303
Sewer Fund 50,000 700,000 2,550,000 50,000 3,350,000
Storm Drainage Fund 556,914 100,000 656,914
Street Degredation Fees 1,000,000 50,000 1,050,000
Unknown Funding Source 3,330,000 3,330,000
Water Fund 663,000 50,000 50,000 763,000
GRAND TOTAL 20,168,59120,168,591 20,168,591 8,252,303 20,168,591 8,252,3038,252,303 8,252,303 3,995,000 3,995,0003,995,000 3,995,000 3,841,155 3,841,1553,841,155 3,841,155 2,070,000 2,070,0002,070,000 2,070,000 38,327,04938,327,049 38,327,049 Produced Using the Plan-It Capital Planning Software Page 1 Thursday, June 9, 2022 323
City of Chowchilla Capital Improvement Plan
City of Chowchilla, California
PROJECTS BY FUNDING SOURCE
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27
Source Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Airport Fund
New Beacon and Beacon Tower AIP-7 14,475 14,475
Airport Fund Total 14,475 14,475
ARPA Funds
Well No. 15 Development W-4 910,000 910,000
Well No. 16 Development W-7 1,500,000 1,500,000
Water Storage Tank No. 3 W-8 1,500,000 1,500,000
ARPA Funds Total 3,910,000 3,910,000
CDBG PI Waiver
Humboldt Storm Drain Improvement Project SD-1 825,086 825,086 CDBG PI Waiver Total 825,086 825,086
Clean CA Initiative (Caltrans)
Downtown Beautification and Ped Safety Project R-18 1,000,000 1,000,000 Clean CA Initiative (Caltrans) Total 1,000,000 1,000,000 DIF - Fire
Fire Dept. Building Expansion FD-1 488,000 488,000
DIF - Fire Total 488,000 488,000
DIF - Stormdrainage
Humboldt Storm Drain Improvement Project SD-1 800,000 800,000 DIF - Stormdrainage Total 800,000 800,000
DIF - Water
Well No. 15 Development W-4 480,000 480,000
Water Tanks Backup Generators W-6 60,000 60,000
DIF - Water Total 540,000 540,000
FTA Funds
Catx Bus Purchase T-1 79,112 79,112
FTA Funds Total 79,112 79,112
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Source Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Gas Tax
Alley Paving Project R-11 83,683 83,683
CMAQ; Pedestrian Improvements Project R-12 168,000 168,000 BRIDGE NO. 41C0033 HBP Project R-13 38,482 215,406 253,888 Bridge Preventive Maintenance Program (BPMP) R-14 15,484 15,484 Chowchilla Blvd. Rehabilitation R-15 252,676 252,676
Street Prevent. Maint. & Rehab. Project R-7 300,000 300,000 Street Prevent. Maint. & Rehab. Project R-8 300,000 300,000 Gas Tax Total 542,841 230,890 300,000 300,000 1,373,731 General Fund
Civic Center Generator A-3 216,000 216,000
Rehabilitate Runway 12-30 and Airfield Electrical AIP-3 247,100 247,100 East Side Development AIP-4 103,958 103,958
Access Control, Perimeter Security, Apron Lighting AIP-5 23,100 23,100 RPZ Development AIP-6 15,000 30,000 45,000
Public Works Administration Facility PW-1 50,000 50,000 General Fund Total 216,000 65,000 30,000 247,100 127,058 685,158 Grant - Highway Bridge Program (HB
BRIDGE NO. 41C0033 HBP Project R-13 297,018 1,662,594 1,959,612 Bridge Preventive Maintenance Program (BPMP) R-14 119,516 119,516 Grant - Highway Bridge Program (HBP) 297,018 1,782,110 2,079,128 Total
Grant - Unknown
Ave. 24 Reconstruction R-16 801,204 801,204
Grant - Unknown Total 801,204 801,204
Grant: Caltrans Aeronautics
Rehabilitate Runway 12-30 and Airfield Electrical AIP-3 50,000 50,000 East Side Development AIP-4 85,057 85,057
Access Control, Perimeter Security, Apron Lighting AIP-5 18,900 18,900 New Beacon and Beacon Tower AIP-7 11,843 11,843
Grant: Caltrans Aeronautics Total 11,843 50,000 103,957 165,800 Grant: CMAQ
Alley Paving Project R-11 648,000 648,000
CMAQ; Pedestrian Improvements Project R-12 1,300,000 1,300,000 Grant: CMAQ Total 1,948,000 1,948,000
Grant: FAA
Rehabilitate Runway 12-30 and Airfield Electrical AIP-3 430,000 2,243,900 2,673,900 East Side Development AIP-4 240,155 1,460,985 1,701,140 Access Control, Perimeter Security, Apron Lighting AIP-5 378,000 378,000 RPZ Development AIP-6 270,000 270,000
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Source Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total New Beacon and Beacon Tower AIP-7 236,867 236,867
Grant: FAA Total 236,867 430,000 270,000 2,484,055 1,838,985 5,259,907 Grant: Prop 1
Sonoma Avenue Storm Drain Improvement SD-3 3,349,635 3,349,635 Grant: Prop 1 Total 3,349,635 3,349,635
Grant: Prop 68
Prop. 68 Grant Project P-2 200,000 200,000
Grant: Prop 68 Total 200,000 200,000
IT Fund
Servers & NAS Backups Project IT-2 218,000 218,000
IT Fund Total 218,000 218,000
LCTOP
New Bus T-3 105,000 105,000
LCTOP Total 105,000 105,000
Local Partnership Program (LPP)
Chowchilla Blvd. Rehabilitation R-15 116,000 116,000
Local Partnership Program (LPP) Total 116,000 116,000
Measure N
Fire Dept. Building Expansion FD-1 1,322,000 1,322,000
Fire Engine Replacement FD-3 101,525 101,525
CAD / RMS System Upgrade PD-3 100,099 100,099 200,198
PD Facility Plumbing Improvements PD-4 300,000 300,000
PD Facility Improvements (Dispatch) PD-5 170,000 170,000 Measure N Total 1,993,624 100,099 2,093,723
Measure T - ADA Comp.
Humboldt Storm Drain Improvement Project SD-1 26,263 26,263 Measure T - ADA Comp. Total 26,263 26,263
Measure T - Flex
Chowchilla Blvd. Rehabilitation R-15 400,000 400,000
Measure T - Flex Total 400,000 400,000
Measure T - RTP
Street Prevent. Maint. & Rehab. Project R-7 301,000 301,000 Street Prevent. Maint. & Rehab. Project R-8 301,000 301,000 Produced Using the Plan-It Capital Planning Software Page 3 Thursday, June 9, 2022 326
Source Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Humboldt Storm Drain Improvement Project SD-1 52,715 52,715 Measure T - RTP Total 52,715 301,000 301,000 654,715
Measure T - TEP
Catx Bus Purchase T-1 24,392 24,392
New Bus T-3 30,000 30,000
Measure T - TEP Total 24,392 30,000 54,392
RMRA
Chowchilla Blvd. Rehabilitation R-15 180,000 180,000
Street Prevent. Maint. & Rehab. Project R-7 359,000 359,000 Street Prevent. Maint. & Rehab. Project R-8 359,000 359,000 Humboldt Storm Drain Improvement Project SD-1 609,503 609,503 RMRA Total 789,503 359,000 359,000 1,507,503
RMRA MOE
Chowchilla Blvd. Rehabilitation R-15 20,000 20,000
Humboldt Storm Drain Improvement Project SD-1 28,000 28,000 RMRA MOE Total 48,000 48,000
RSTP
Humboldt Storm Drain Improvement Project SD-1 434,303 434,303 RSTP Total 434,303 434,303
Sewer Fund
Public Works Administration Facility PW-1 100,000 100,000 Sewer Main Replacement; Various Locations S-3 200,000 50,000 50,000 300,000 WWTP Aeration System Upgrade S-4 50,000 250,000 0 300,000 Construct 3rd Aeration Bay at WWTP S-5 150,000 2,500,000 2,650,000 Sewer Fund Total 50,000 700,000 2,550,000 50,000 3,350,000 Storm Drainage Fund
Public Works Administration Facility PW-1 100,000 100,000 Humboldt Storm Drain Improvement Project SD-1 209,914 209,914 Kings Avenue Storm Drain Improvement SD-2 170,000 170,000 Sonoma Avenue Storm Drain Improvement SD-3 177,000 177,000 Storm Drainage Fund Total 556,914 100,000 656,914
Street Degredation Fees
Public Works Administration Facility PW-1 50,000 50,000 Humboldt Storm Drain Improvement Project SD-1 1,000,000 1,000,000 Street Degredation Fees Total 1,000,000 50,000 1,050,000 Produced Using the Plan-It Capital Planning Software Page 4 Thursday, June 9, 2022 327
Source Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Unknown Funding Source
Fire Dept. Building Expansion FD-1 1,000,000 1,000,000
Kings Avenue Storm Drain Improvement SD-2 2,330,000 2,330,000 Unknown Funding Source Total 3,330,000 3,330,000
Water Fund
Public Works Administration Facility PW-1 100,000 100,000 Water Main Replacement; Various Locations W-3 200,000 50,000 50,000 300,000 Water Tanks Backup Generators W-6 363,000 363,000
Water Fund Total 663,000 50,000 50,000 763,000
GRAND TOTAL 20,168,591 8,252,303 3,995,000 3,841,155 2,070,000 38,327,049 Produced Using the Plan-It Capital Planning Software Page 5 Thursday, June 9, 2022 328
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Administration Description escription
Installation of a backup generator for the Civic Center. Currently, the Civic Center does not have a backup generator.
Project # A-3
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life
Project Name Civic Center Generator Category Unassigned Type Unassigned
Total Project Cost: $216,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 30,000 30,000
Construction/Maintenance 160,000 160,000
Contingency 16,000 16,000
CM/Inspection/Testing 10,000 10,000
Total 216,000 216,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total General Fund 216,000 216,000
Total 216,000 216,000
Produced Using the Plan-It Capital Planning Software Page 1 Thursday, June 9, 2022 329
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Airport Descript Description
Rehabilitate Runway 12-30 (Construction) - Runway rehabilitation on 3,253 feet of runway plus two 300 foot long stopways by 60 feet wide, for a total area of
231,200 sq. ft. PCI = 75. Airfield electrical upgrades - new runway edge and threshold lights, guidance signs, conduit and conductor, new pilot control panel and
constant-current regulator, removal of the runway 30 VASI and replacement with a PAPI, and installation of a new rotating beacon with tip-down pole.
Project # AIP-3
Justification Justification
Useful Life 40 years
Project Name Rehabilitate Runway 12-30 and Airfield Electrical Category Street Paving Type Improvement
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 430,000 430,000
Construction/Maintenance 2,310,000 2,310,000
Contingency 231,000 231,000
Total 430,000 2,541,000 2,971,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total General Fund 247,100 247,100
Grant: Caltrans Aeronautics 50,000 50,000
Grant: FAA 430,000 2,243,900 2,673,900
Total 430,000 2,541,000 2,971,000
Produced Using the Plan-It Capital Planning Software Page 2 Thursday, June 9, 2022 330
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Airport Descript Description
Environmental Assessment and Land Acquisition for East Side Development.
Project # AIP-4
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 40 years
Project Name East Side Development Category Land Acquisition Type Improvement
Total Project Cost: $1,890,155
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 240,155 240,155
Land Acquisition 1,650,000 1,650,000
Total 240,155 1,650,000 1,890,155
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total General Fund 103,958 103,958
Grant: Caltrans Aeronautics 85,057 85,057
Grant: FAA 240,155 1,460,985 1,701,140
Total 240,155 1,650,000 1,890,155
Produced Using the Plan-It Capital Planning Software Page 3 Thursday, June 9, 2022 331
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Airport Descript Description
Access control, perimeter security upgrades, and apron - Access control and security upgrades include additional vehicle access gates, installation of fencing, and
installation of apron lighting. Extend Taxiway B on east side (30' x 2,690') design.
Project # AIP-5
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Access Control, Perimeter Security, Apron Lighting Category Buildings Type Improvement
Total Project Cost: $420,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 42,000 42,000
Construction/Maintenance 378,000 378,000
Total 420,000 420,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total General Fund 23,100 23,100
Grant: Caltrans Aeronautics 18,900 18,900
Grant: FAA 378,000 378,000
Total 420,000 420,000
Produced Using the Plan-It Capital Planning Software Page 4 Thursday, June 9, 2022 332
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Airport Descript Description
Environmental Assessment and Land Acquisition for RPZ.
Project # AIP-6
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 40 years
Project Name RPZ Development Category Land Acquisition
Type Improvement
Total Project Cost: $315,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Land Acquisition 15,000 300,000 315,000
Total 15,000 300,000 315,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total General Fund 15,000 30,000 45,000
Grant: FAA 270,000 270,000
Total 15,000 300,000 315,000
Produced Using the Plan-It Capital Planning Software Page 5 Thursday, June 9, 2022 333
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Airport Descript Description
Construction construct a new rotating beacon on a new tip down tower. The tower would be 40 to 45 feet in height and would be located in the gravel parking area next to the airport electrical vault. New electrical service and new electrical duct will be installed from the adjacent airport electrical vault. It is proposed to remove the existing beacon tower which is a 30 foot tall wooden pole and was originally installed less than 35 years ago.
Project # AIP-7
Justification Justification
There is an existing beacon tower but there is not an existing beacon on the top. The existing beacon tower is too short to allow the beacon beam proper clearance of nearby power poles. Chowchilla Municipal Airport has a runway lighting system and to meet FAA standards it is required to have a beacon. The installation of the new airport rotating beacon on a new beacon tower will improve the safety of operations on the Airport and bring the airport in conformance with FAA standards.
Budget Impact/Other Budget Impact/Other
Useful Life
Project Name New Beacon and Beacon Tower Category Unassigned Type Unassigned
Total Project Cost: $263,185
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 47,000 47,000
Construction/Maintenance 185,185 185,185
CM/Inspection/Testing 31,000 31,000
Total 263,185 263,185
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Airport Fund 14,475 14,475
Grant: Caltrans Aeronautics 11,843 11,843
Grant: FAA 236,867 236,867
Total 263,185 263,185
Produced Using the Plan-It Capital Planning Software Page 6 Thursday, June 9, 2022 334
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Fire Chief
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Fire Department Description Description
Phase I - This project would require hiring of an architect to design and addition to Fire Station #1. It would involve hiring a construction firm to build an addition on the west side of the building. Will include a Women's locker room, shower facilities and restroom.
Phase II - Adds sleeping quarters and reloading area.
Phase III - Adds additional bay, office and training tower.
Project # FD-1
Justification Justification
Fire Station #1 was designed and constructed for the exclusive use of male firefighters. There is one small (4x6) women's public restroom and no shower facility for women to use. The showers are located in the men's restroom along with the men's locker room. We would like to accommodate our women firefighters/paramedics of the future by preparing the facility for their needs. Additionally, State regulations are anticipated in this area, requiring such facilities.
Budget Impact/Other Budget Impact/Other
Some additional maintenance and utility costs.
Useful Life 40 years
Project Name Fire Dept. Building Expansion Category Buildings Type Improvement
Total Project Cost: $2,940,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 1,810,000 1,000,000 2,810,000
Total 1,810,000 1,000,000 2,810,000
Prior
130,000
Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total DIF - Fire 488,000 488,000
Measure N 1,322,000 1,322,000
Unknown Funding Source 1,000,000 1,000,000
Total 1,810,000 1,000,000 2,810,000
Prior
130,000
Total
Produced Using the Plan-It Capital Planning Software Page 7 Thursday, June 9, 2022 335
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Fire Chief
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Fire Department Description Description
Purchase of a new fire engine to replace older equipment.
Project # FD-3
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 10 years
Project Name Fire Engine Replacement Category Vehicles
Type Equipment
Total Project Cost: $700,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Equip/Vehicles/Furnishings 101,525 101,525
Total 101,525 101,525
Prior
598,475
Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Measure N 101,525 101,525
Total 101,525 101,525
Prior
598,475
Total
Produced Using the Plan-It Capital Planning Software Page 8 Thursday, June 9, 2022 336
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact I.T. Manager
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Information Technology Description Description
Network Attached Storage (NAS) & the servers work together to stabilize our systems, which will allow the City to keep more data for the proper retention periods along with backing up the systems so if one system fails there is a secondary system. This will allow the network to be more stable and robust for employees and will make backup retrievals easier and have less impact on staff for slowing of systems when system is being backed up during working hours.
Project # IT-2
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 5 years
Project Name Servers & NAS Backups Project Category Equipment: Computers Type Equipment
Total Project Cost: $218,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Purchase 218,000 218,000
Total 218,000 218,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total IT Fund 218,000 218,000
Total 218,000 218,000
Produced Using the Plan-It Capital Planning Software Page 9 Thursday, June 9, 2022 337
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Parks and Recreation Description Description
Prop. 68 Grant funded project(s). Pickleball courts at Edward Ray Park Project # P-2
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 10 years
Project Name Prop. 68 Grant Project Category Park Improvements Type Improvement
Total Project Cost: $200,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total CM/Inspection/Testing 200,000 200,000
Total 200,000 200,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Grant: Prop 68 200,000 200,000
Total 200,000 200,000
Produced Using the Plan-It Capital Planning Software Page 10 Thursday, June 9, 2022 338
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact I.T. Manager
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Police Department Description Description
Replace outdated Police Department Computer Aided Dispatch (CAD) and records management System (RMS) to create a web-based platform designed to interface with new applications and improve reporting and analytics capabilities. The upgrade will enhance mapping and radio capabilities, improve vehicle dispatching, upgrade text-to-9-1-1 capabilities, increase efficiency in report writing and provide better case management.
Project # PD-3
Justification Justification
The current system has reached the limit of its usability and growth of the product. The department needs a product that is equipped to handle various reporting capabilities, real time updates, unique department customizations, and mobile/remote access. Not implementing this project will not allow the CAD/RMS systems to meet the needs of a quickly changing and modern law enforcement agency.
Budget Impact/Other Budget Impact/Other
Useful Life 10 years
Project Name CAD / RMS System Upgrade Category Equipment: Computers Type Equipment
Total Project Cost: $300,297
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Purchase 100,099 100,099 200,198
Total 100,099 100,099 200,198
Prior
100,099
Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Measure N 100,099 100,099 200,198
Total 100,099 100,099 200,198
Prior
100,099
Total
Produced Using the Plan-It Capital Planning Software Page 11 Thursday, June 9, 2022 339
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Police Chief
'22/'23 '22/'23 '26/ '22/'23 thru '26/'27 '26/'27 Department Police Department Description Description
Replacement of 50+ year old hot water plumbing that is leaking at the police department facility.
Project # PD-4
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name PD Facility Plumbing Improvements Category Buildings Type Maintenance
Total Project Cost: $300,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 300,000 300,000
Total 300,000 300,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Measure N 300,000 300,000
Total 300,000 300,000
Produced Using the Plan-It Capital Planning Software Page 12 Thursday, June 9, 2022 340
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Police Chief
'22/'23 '22/'23 '26/ '22/'23 thru '26/'27 '26/'27 Department Police Department Description Description
Facility improvements to the Police Department Dispatch area.
Project # PD-5
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name PD Facility Improvements (Dispatch) Category Buildings Type Improvement
Total Project Cost: $170,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 170,000 170,000
Total 170,000 170,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Measure N 170,000 170,000
Total 170,000 170,000
Produced Using the Plan-It Capital Planning Software Page 13 Thursday, June 9, 2022 341
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Public Works Department Description Description
PW Office Facility. Current facility is too small for staff, has only two offices and is only protected from outside elements at certain spots by plywood.
Project # PW-1
Justification Justification
Useful Life 40 years
Project Name Public Works Administration Facility Category Buildings Type Improvement
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 30,000 30,000
Construction/Maintenance 370,000 370,000
Total 400,000 400,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total General Fund 50,000 50,000
Sewer Fund 100,000 100,000
Storm Drainage Fund 100,000 100,000
Street Degredation Fees 50,000 50,000
Water Fund 100,000 100,000
Total 400,000 400,000
Produced Using the Plan-It Capital Planning Software Page 14 Thursday, June 9, 2022 342
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Sewer Department Description Description
Ongoing replacement of old sewer mains throughout City.
Project # S-3
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Sewer Main Replacement; Various Locations Category Wastewater Type Maintenance
Total Project Cost: $300,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 0 200,000 50,000 50,000 300,000 Total 0 200,000 50,000 50,000 300,000
Prior
0 Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Sewer Fund 200,000 50,000 50,000 300,000
Total 200,000 50,000 50,000 300,000
Produced Using the Plan-It Capital Planning Software Page 15 Thursday, June 9, 2022 343
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Sewer Department Description Description
Miscellaneous upgrades to the Wastewater Treatment Plant. Aeration system needs to upgraded.
Project # S-4
Justification Justification
Current aeration system was installed in the late 1960s. System is starting to leak and needs to be replaced.
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name WWTP Aeration System Upgrade Category Wastewater Type Maintenance
Total Project Cost: $300,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 50,000 250,000 0 0 300,000
Total 50,000 250,000 0 0 300,000
Prior
0 Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Sewer Fund 50,000 250,000 0 300,000
Total 50,000 250,000 0 300,000
Prior
0 Total
Produced Using the Plan-It Capital Planning Software Page 16 Thursday, June 9, 2022 344
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Sewer Department Description Description
Construct 3rd aeration bay at Wastewater Treatment Plant to improve operational flexibility.
Project # S-5
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Construct 3rd Aeration Bay at WWTP Category Wastewater Type Improvement
Total Project Cost: $2,650,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 150,000 150,000
Construction/Maintenance 2,500,000 2,500,000
Total 150,000 2,500,000 2,650,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Sewer Fund 150,000 2,500,000 2,650,000
Total 150,000 2,500,000 2,650,000
Produced Using the Plan-It Capital Planning Software Page 17 Thursday, June 9, 2022 345
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Storm Drainage Description scription
Phase 1 Storm Drain Improvement Project will consist of the installation of storm drainage improvements to serve the area south of Robertson Boulevard. A largediameter storm drainage pipeline will be installed in Humboldt Avenue from 3rd Street to 15th Street, where it will connect to the existing storm drainage system. As
part of Phase I, Humboldt Avenue will be reconstructed to improve the pavement surface.
Project # SD-1
Justification Justification
Useful Life 40 years
Project Name Humboldt Storm Drain Improvement Project Category Storm Sewer/Drainage Type Improvement
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 3,287,076 3,287,076
Contingency 328,708 328,708
CM/Inspection/Testing 370,000 370,000
Total 3,985,784 3,985,784
Prior
265,000
Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total CDBG PI Waiver 825,086 825,086
DIF - Stormdrainage 800,000 800,000
Measure T - ADA Comp. 26,263 26,263
Measure T - RTP 52,715 52,715
RMRA 609,503 609,503
RMRA MOE 28,000 28,000
RSTP 434,303 434,303
Storm Drainage Fund 209,914 209,914
Street Degredation Fees 1,000,000 1,000,000
Total 3,985,784 3,985,784
Prior
265,000
Total
Produced Using the Plan-It Capital Planning Software Page 18 Thursday, June 9, 2022 346
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Storm Drainage Description scription
Phase 2 Storm Drain Improvements will consist of the installation of storm drainage improvements to serve the area generally north of Robertson Boulevard and
south of Lake Avenue. A large-diameter storm drainage pipeline will be installed in Kings Avenue from 3rd Street to 15th Street, where it will connect to the
existing storm drainage system. The rehabilitation of the existing pavement along Kings Avenue is not included. Funding Sources to be identified later.
Project # SD-2
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 40 years
Project Name Kings Avenue Storm Drain Improvement Category Storm Sewer/Drainage Type Improvement
Total Project Cost: $2,500,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 170,000 170,000
Construction/Maintenance 1,925,000 1,925,000
Contingency 193,000 193,000
CM/Inspection/Testing 212,000 212,000
Total 170,000 2,330,000 2,500,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Storm Drainage Fund 170,000 170,000
Unknown Funding Source 2,330,000 2,330,000
Total 170,000 2,330,000 2,500,000
Produced Using the Plan-It Capital Planning Software Page 19 Thursday, June 9, 2022 347
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Storm Drainage Description scription
Phase 3 Storm Drain Improvements will consist of the installation of storm drainage improvements to serve the area generally north of Lake Avenue and south of
Ventura Avenue. A large-diameter storm drainage pipeline will be installed in Sonoma Avenue from 5th Street to 15th Street, where it will connect to the existing
storm drainage system. As an eligibility requirement of the Prop.1 Program the project must exhibit multiple benefits; a straightforward storm drainage pipeline will
not be eligible. As such, Phase 3 will also include a recharge basin at Edward Ray Park.
Project # SD-3
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 40 years
Project Name Sonoma Avenue Storm Drain Improvement Category Storm Sewer/Drainage Type Improvement
Total Project Cost: $3,526,635
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 295,000 295,000
Construction/Maintenance 2,788,635 2,788,635
Contingency 177,000 177,000
CM/Inspection/Testing 163,000 163,000
Project 103,000 103,000
Administration/Monitoring/Outr
each
Total 3,526,635 3,526,635
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Grant: Prop 1 3,349,635 3,349,635
Storm Drainage Fund 177,000 177,000
Total 3,526,635 3,526,635
Produced Using the Plan-It Capital Planning Software Page 20 Thursday, June 9, 2022 348
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Street Department Description Description
"CMAQ; Alley Paving; Robertson/Kings & Robertson/Trinity Alley Paving Project(currently unpaved)." Project # R-11
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Alley Paving Project Category Street Paving Type Improvement
Total Project Cost: $788,683
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 585,183 585,183
Contingency 58,500 58,500
CM/Inspection/Testing 88,000 88,000
Total 731,683 731,683
Prior
57,000
Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Gas Tax 83,683 83,683
Grant: CMAQ 648,000 648,000
Total 731,683 731,683
Prior
57,000
Total
Produced Using the Plan-It Capital Planning Software Page 21 Thursday, June 9, 2022 349
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Street Department Description Description
"CMAQ; Pedestrian Improvements Project; Riverside Avenue, 8th Street, & KingsAvenue Pedestrian Improvements Project." Project # R-12
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name CMAQ; Pedestrian Improvements Project Category Unassigned Type Improvement
Total Project Cost: $1,647,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 1,160,000 1,160,000
Contingency 116,000 116,000
CM/Inspection/Testing 192,000 192,000
Total 1,468,000 1,468,000
Prior
179,000
Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Gas Tax 168,000 168,000
Grant: CMAQ 1,300,000 1,300,000
Total 1,468,000 1,468,000
Prior
179,000
Total
Produced Using the Plan-It Capital Planning Software Page 22 Thursday, June 9, 2022 350
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Street Department Description Description
"BRIDGE NO. 41C0033, ROAD 16 OVER BERENDA SLOUGH, 0.6 MI N OF AVE 23. Scour countermeasure project." Project # R-13
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name BRIDGE NO. 41C0033 HBP Project Category Bridges Type Maintenance
Total Project Cost: $2,213,500
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 335,500 335,500
Construction/Maintenance 1,878,000 1,878,000
Total 335,500 1,878,000 2,213,500
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Gas Tax 38,482 215,406 253,888
Grant - Highway Bridge 297,018 1,662,594 1,959,612
Program (HBP)
Total 335,500 1,878,000 2,213,500
Produced Using the Plan-It Capital Planning Software Page 23 Thursday, June 9, 2022 351
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Street Department Description Description
"Bridge Preventive Maintenance Program (BPMP) various bridges in the City of Chowchilla." Project # R-14
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Bridge Preventive Maintenance Program (BPMP) Category Bridges Type Maintenance
Total Project Cost: $180,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 135,000 135,000
Total 135,000 135,000
Prior
45,000
Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Gas Tax 15,484 15,484
Grant - Highway Bridge 119,516 119,516
Program (HBP)
Total 135,000 135,000
Prior
45,000
Total
Produced Using the Plan-It Capital Planning Software Page 24 Thursday, June 9, 2022 352
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Street Department Description Description
Rehabilitation overlay of approximately 1.5 miles of Chowchilla Blvd. strating at Ave 24 and continuing northwest.
Project # R-15
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Chowchilla Blvd. Rehabilitation Category Street Maintenance Type Improvement
Total Project Cost: $968,676
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 51,447 51,447
Construction/Maintenance 738,100 738,100
Contingency 110,715 110,715
CM/Inspection/Testing 68,414 68,414
Total 968,676 968,676
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Gas Tax 252,676 252,676
Local Partnership Program 116,000 116,000
(LPP)
Measure T - Flex 400,000 400,000
RMRA 180,000 180,000
RMRA MOE 20,000 20,000
Total 968,676 968,676
Produced Using the Plan-It Capital Planning Software Page 25 Thursday, June 9, 2022 353
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Street Department Description Description
Reconstruction of 1/2 mile of Ave 24 at State Route 99 to Chowchilla Blvd.
Project # R-16
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Ave. 24 Reconstruction Category Street Reconstruction Type Improvement
Total Project Cost: $801,204
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 42,553 42,553
Construction/Maintenance 610,491 610,491
Contingency 91,574 91,574
CM/Inspection/Testing 56,586 56,586
Total 801,204 801,204
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Grant - Unknown 801,204 801,204
Total 801,204 801,204
Produced Using the Plan-It Capital Planning Software Page 26 Thursday, June 9, 2022 354
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Street Department Description Description
This scope consists of the median beautification of Robertson Blvd near the railroad tracks and pedestrian improvements at the intersections of Robertson and 5th, 7th, 11th, and 13th.
Project # R-18
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life
Project Name Downtown Beautification and Ped Safety Project Category Unassigned Type Unassigned
Total Project Cost: $1,000,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 107,000 107,000
Construction/Maintenance 618,600 618,600
Contingency 167,400 167,400
CM/Inspection/Testing 107,000 107,000
Total 1,000,000 1,000,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Clean CA Initiative (Caltrans) 1,000,000 1,000,000
Total 1,000,000 1,000,000
Produced Using the Plan-It Capital Planning Software Page 27 Thursday, June 9, 2022 355
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Street Department Description Description
Annual street preventative maintenance and pavement rehabilitation project per City's Pavement Management System; Location to be determined.
Project # R-7
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Street Prevent. Maint. & Rehab. Project Category Street Reconstruction Type Maintenance
Total Project Cost: $960,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 71,000 71,000
Construction/Maintenance 711,000 711,000
Contingency 71,000 71,000
CM/Inspection/Testing 107,000 107,000
Total 960,000 960,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Gas Tax 300,000 300,000
Measure T - RTP 301,000 301,000
RMRA 359,000 359,000
Total 960,000 960,000
Produced Using the Plan-It Capital Planning Software Page 28 Thursday, June 9, 2022 356
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Street Department Description Description
Annual street preventative maintenance and pavement rehabilitation project per City's Pavement Management System; Location to be determined.
Project # R-8
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Street Prevent. Maint. & Rehab. Project Category Street Reconstruction Type Maintenance
Total Project Cost: $960,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 71,000 71,000
Construction/Maintenance 711,000 711,000
Contingency 71,000 71,000
CM/Inspection/Testing 107,000 107,000
Total 960,000 960,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Gas Tax 300,000 300,000
Measure T - RTP 301,000 301,000
RMRA 359,000 359,000
Total 960,000 960,000
Produced Using the Plan-It Capital Planning Software Page 29 Thursday, June 9, 2022 357
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Transit Manager
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Transit Department Description Description
Purchase of one (1) transit bus to replace aging bus that will be removed from service.
Project # T-1
Justification Justification
Useful Life 10 years
Project Name Catx Bus Purchase Category Vehicles
Type Equipment
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Equip/Vehicles/Furnishings 103,504 103,504
Total 103,504 103,504
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total FTA Funds 79,112 79,112
Measure T - TEP 24,392 24,392
Total 103,504 103,504
Produced Using the Plan-It Capital Planning Software Page 30 Thursday, June 9, 2022 358
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Transit Manager
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Transit Department Description Description
Purchase of one (1) transit bus to replace aging bus that will be removed from service.
Project # T-3
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 10 years
Project Name New Bus Category Vehicles
Type Equipment
Total Project Cost: $135,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Equip/Vehicles/Furnishings 135,000 135,000
Total 135,000 135,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total LCTOP 105,000 105,000
Measure T - TEP 30,000 30,000
Total 135,000 135,000
Produced Using the Plan-It Capital Planning Software Page 31 Thursday, June 9, 2022 359
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Water Department Description Description
Ongoing replacement of old water mains throughout City.
Project # W-3
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Water Main Replacement; Various Locations Category Water Distribution Type Maintenance
Total Project Cost: $300,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 200,000 50,000 50,000 300,000
Total 200,000 50,000 50,000 300,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Water Fund 200,000 50,000 50,000 300,000
Total 200,000 50,000 50,000 300,000
Produced Using the Plan-It Capital Planning Software Page 32 Thursday, June 9, 2022 360
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Water Department Description Description
Construct new well at SR 99 Storage Tank Site to serve east side of City.
Project # W-4
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Well No. 15 Development Category Water Distribution Type Improvement
Total Project Cost: $1,500,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Construction/Maintenance 1,150,000 1,150,000
Contingency 115,000 115,000
CM/Inspection/Testing 125,000 125,000
Total 1,390,000 1,390,000
Prior
110,000
Total
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total ARPA Funds 910,000 910,000
DIF - Water 480,000 480,000
Total 1,390,000 1,390,000
Prior
110,000
Total
Produced Using the Plan-It Capital Planning Software Page 33 Thursday, June 9, 2022 361
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact
'22/'23 '22/'23 '26/'27 '22/'23 thru '26/'27 '26/'27 Department Water Department Description Description
Design and construction of backup generators for storage tanks #1 and #2.
Project # W-6
Justification Justification
Backup generators are needed in order to ensure system reliability during power outages.
Budget Impact/Other Budget Impact/Other
Useful Life
Project Name Water Tanks Backup Generators Category Unassigned Type Unassigned
Total Project Cost: $423,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 60,000 60,000
Construction/Maintenance 300,000 300,000
Contingency 30,000 30,000
CM/Inspection/Testing 33,000 33,000
Total 60,000 363,000 423,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total DIF - Water 60,000 60,000
Water Fund 363,000 363,000
Total 60,000 363,000 423,000
Produced Using the Plan-It Capital Planning Software Page 34 Thursday, June 9, 2022 362
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Water Department Description Description
Construct new well east of SR 99 to serve east side of City.
Project # W-7
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Well No. 16 Development Category Water Distribution Type Improvement
Total Project Cost: $1,500,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 110,000 110,000
Construction/Maintenance 1,150,000 1,150,000
Contingency 115,000 115,000
CM/Inspection/Testing 125,000 125,000
Total 1,500,000 1,500,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total ARPA Funds 1,500,000 1,500,000
Total 1,500,000 1,500,000
Produced Using the Plan-It Capital Planning Software Page 35 Thursday, June 9, 2022 363
City of Chowchilla Capital Impr City of Chowchilla Capital Improvement P ovement P City of Chowchilla, California Contact Public Works Director '22/'23 '26/'27 '22/'23 '22/'23 thru '26/'27 '26/'27 Department Water Department Description Description
Construct new water Storage Tank Site, east of SR 99, to serve east side of City.
Project # W-8
Justification Justification
Budget Impact/Other Budget Impact/Other
Useful Life 20 years
Project Name Water Storage Tank No. 3 Category Water Distribution Type Improvement
Total Project Cost: $1,500,000
Expenditures '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Planning/Design 110,000 110,000
Construction/Maintenance 1,150,000 1,150,000
Contingency 115,000 115,000
CM/Inspection/Testing 125,000 125,000
Total 1,500,000 1,500,000
Funding Sources '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total ARPA Funds 1,500,000 1,500,000
Total 1,500,000 1,500,000
Produced Using the Plan-It Capital Planning Software Page 36 Thursday, June 9, 2022 364
APPENDICES
(Section 15)
City Operating and Capital Budget Resolution
GANN Appropriation Limit Resolution
Public Finance Authority Resolution
Successor Agency Budget Resolution
Salary Scale Resolution
Salary Scale FY 2022-2023
Budget and Finance Policy
Investment Policy
Reserve Policy
Debt Management Policy
Fixed Asset Inventory Policy
365
CITY COUNCIL RESOLUTION # XX-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHOWCHILLA, CALIFORNIA
ADOPTING THE BUDGET OF THE CITY OF CHOWCHILLA FOR THE FISCAL YEAR JULY 1, 2022 THROUGH JUNE 30, 2023
WHEREAS, City staff has prepared the proposed budgets described above in proper form for all funds for which a budget is required; and
WHEREAS, the proposed budget, along with all supporting schedules and data will be available for public inspection in the office of the Finance Director; and WHEREAS, all statutory legal requirements for the final adoption of said budget have been completed; and
WHEREAS, it is the intention of the City Council to adopt the proposed budget as the annual budget of the City of Chowchilla for the 2022-2023 Fiscal Year; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Chowchilla hereby finds and determines the following:
1. The above recitals are true and correct.
2. The annual budget of the City of Chowchilla is hereby adopted for the fiscal year beginning July 1, 2022 and ending June 30, 2023.
3. Authority to transfer appropriations from one line item to another within a department rests with the City Administrator.
4. Authority to transfer appropriations between departments of the same fund rests with the City Administrator.
5. Authorization to transfer appropriations between funds will be represented by resolution duly approved by the City Council.
6. Authority to increase appropriations within a fund by an amount not to exceed $50,000 shall rest with the City Administrator.
7. The unspent and unencumbered balance from all capital improvement project accounts which were duly approved as of June 30, 2022 shall be continued and re-appropriated for expenditure in the 2022-2023 fiscal year.
8. No appropriations set forth in said budget shall be canceled in whole or in part except by Resolution adopted by affirmative vote of three-fifths (3/5) of all members of the City Council.
9. Expenditures made, liabilities incurred, or warrants issued in excess of budget appropriations as originally approved or as thereafter increased or decreased, shall not constitute an obligation or liability of the City of Chowchilla. The City Administrator and the City Council shall approve no claims and the Finance Director shall issue no warrants or checks for any expenditure in excess of existing appropriations except upon an order of the court of competent jurisdiction, or in cases of emergency as specified and in accordance with the procedures established in the Government Code of California.
10. The City Administrator is hereby authorized and directed to take all actions necessary to implement the FY 2022-2023 budget.
11. The Gann Appropriations Limit for FY 2022-2023 is $6,782,234 which we are in compliance.
12. This Resolution is effective immediately upon adoption. 366
PASSED AND ADOPTED by the City Council of the City of Chowchilla this 28th day of June 2022 by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
John Chavez, Mayor
ATTEST:
Joann McClendon, CMC
City Clerk
367
CITY COUNCIL RESOLUTION # XX-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHOWCHILLA, CALIFORNIA ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2022-2023 WHEREAS, Section 7900 of the Government Code provides for the implementation of Article XIIIB of the California Constitution; and
WHEREAS, Section 7901 through 7913 of the Government Code provide that each year the governing body of each local jurisdiction shall, by resolution, establish its proceeds of taxes appropriation limit at a regularly scheduled meeting, and
WHEREAS, all documentation used in the determination of the proceeds of taxes appropriation limit for the 2020-2021 Fiscal Year is calculated by adjusting the "base year", Fiscal Year 1978-79, proceeds of taxes appropriation limit for the population change and the change in the per capita personal income or local assessment roll due to non-residential construction.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Chowchilla hereby finds and determines the following:
1. The proceeds of taxes appropriation limit for the year 2022-2023 is established at $6,782,234 and that the appropriation from proceeds of taxes; revenue subject to the limitation is $2,911,751 an amount below the established limit. Documentation used in the determination of the proceeds of tax appropriation limit is available to the public at the City of Chowchilla, Finance Department, 130 S. Second Street, Chowchilla, California 93610.
PASSED AND ADOPTED by the City Council of the City of Chowchilla this 28th day of June 2023 by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
_______
John Chavez, Mayor
ATTEST:
Joann McClendon, CMC
City Clerk
368
CHOWCHILLA PUBLIC FINANCE AUTHORITY RESOLUTION # XX-XX
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE CHOWCHILLA PUBLIC
FINANCING AUTHORITY OF THE CITY OF CHOWCHILLA, CALIFORNIA, APPROVING
THE CHOWCHILLA PUBLIC FINANCING AUTHORITY BUDGET FOR THE FISCAL YEAR 2022/2023
WHEREAS, in accordance with City Code Section 2.08(g), the City Administrator submitted for consideration of the Council of the City of Chowchilla a proposed City Operating Budget and City Capital Improvement Budget for the City Fiscal Year 2020-2021 including therein the Operating and Capital Improvement Budget of the Chowchilla Public Financing Authority; and
WHEREAS, a public meeting on said budget was duly scheduled, and held, and all persons were given the opportunity to be heard and their suggestions or objections carefully considered.
NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the Chowchilla Public Finance Authority hereby finds and determines the following:
1. The Board has reviewed the proposed Operating Budget and Capital Improvement Budget and the funds included therein for the period of July 1, 2022 through June 30, 2023 and hereby find that this budget is a sound plan for the financing required during Fiscal Year 2022-2023 for required operations, services and capital improvements. This budget is hereby adopted.
Operations
and
Maintenance
Use of Bond
Proceeds
Principal &
Prepayments Interest Total
-
Civic Center (916) 250 210,000 158,332 368,582
-
CREB-General Fund (918) 6,151 20,000 157,318 183,469
-
CREB-Water Fund (283) 10,234 35,000 359,833 405,067
-
CREB-Wastewater Fund (242) 10,074 35,000 136,531 181,605 -
Pension Obligation Bond (919) 4,300 495,000 381,902 881,202 Community Facilities District (800) 41,473 260,000 298,360 599,833 Greenhills (840) 22,925 496,000 39,015 557,940
-
Pheasant Run (842) 15,645 310,900 71,435 397,980
-
Totals 111,052 - 1,861,900 1,602,726 3,575,678
CHOWCHILL PUBLIC FINANCE AUTHORITY
369
CHOWCHILLA REDEVELOPMENT SUCCESSOR AGENCY RESOLUTION # XX-XX
A RESOLUTION OF THE CITY OF CHOWCHILLA, CALIFORNIA, AS SUCCESSOR AGENCY TO
THE CHOWCHILLA REDEVELOPMENT AGENCY, ADOPTING THE OPERATING BUDGET FOR FISCAL YEAR 2022/2023
WHEREAS, in accordance with City Code Section 2.08(g), the City Administrator submitted for consideration of the City Council of the City of Chowchilla a proposed City Operating Budget and City Capital Improvement Budget for fiscal year 2022/2023 including therein the Operating Budget of the Successor Agency; and
WHEREAS, a public meeting on said budget was duly scheduled, and held and all persons were given the opportunity to be heard and their suggestions and objections carefully considered; and WHEREAS, the said Proposed Operating Budget contains estimates of the services, activities and projects comprising the budget, and contains expenditure requirements and the resources available to the Successor Agency; and
WHEREAS, the Successor Agency has taken the necessary public actions per State Law known as AB1X26 to ensure that the Successor Agency receives sufficient revenues to finance said Proposed Budget.
NOW, THEREFORE, BE IT RESOLVED that the City of Chowchilla as Successor Agency to the Chowchilla Redevelopment Agency hereby finds and determines the following:
1. The Proposed Operating Budget is hereby approved and adopted as part of the Annual Operating Budget of the Successor Agency to the Chowchilla Redevelopment Agency for the Fiscal Year 2022/2022.
PASSED AND ADOPTED by the Redevelopment Successor Agency of the City of Chowchilla this 28th day of June 2022 by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
John Chavez, Board Chair
ATTEST:
Joann McClendon, CMC
Board Clerk
370
PASSED AND ADOPTED by the Board of Directors of the Chowchilla Public Finance Authority this 28th day of June 2022 by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
John Chavez, Board Chair
ATTEST:
Joann McClendon, CMC
Board Clerk
371
COUNCIL RESOLUTION # XX-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHOWCHILLA, CALIFORNIA
AMENDING THE APPROVED CITY OF CHOWCHILLA SALARY SCALE FOR THE FOLLOWING PERIOD: JULY 1, 2022 THROUGH JUNE 30, 2023
WHEREAS, Section 37206 of the California Government Code requires the City Council to prescribe the time and method of paying salaries and wages of employees of the City; and WHEREAS, the Interim City Administrator, and/or a designated representative has, following meet and confer, proposed certain wages, hours and working conditions of employees for the classified employees of the City; and
WHEREAS, the City Council has authorized the adoption of those base salary levels for classified employees of the City
NOW THEREFORE, BE IT RESOLVED by the Council of the City of Chowchilla that the City hereby finds:
1. That the Salary Table for the Period July 1, 2022 through June 30, 2023, attached hereto as Exhibit “A” is approved; and
2. That the Salary Table of the Period July 1, 2022 through June 30, 2023 shall, unless modified by a future resolution, continue in effect after the date June 30, 2022.
PASSED AND ADOPTED by the City Council of the City of Chowchilla this 28th day of June, 2022 by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN: 0
APPROVED:
John Chavez, Mayor
ATTEST:
Joann McClendon, CMC
City Clerk
372
Grade A A 1/2 B B 1/2 C C 1/2 D D 1/2 E E 1/2 F
Account Clerk I 22 17.39$ 17.82$ 18.27$ 18.72$ 19.19$ 19.67$ 20.16$ 20.67$ 21.19$ 21.71$ 22.26$ Account Clerk II 25 18.69$ 19.15$ 19.63$ 20.12$ 20.63$ 21.14$ 21.67$ 22.21$ 22.77$ 23.34$ 23.92$ Account Clerk III 29 20.66$ 21.18$ 21.71$ 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.17$ 25.80$ 26.45$ Accounting & Payroll Analyst-Confidential 33 22.81$ 23.38$ 23.96$ 24.56$ 25.17$ 25.80$ 26.45$ 27.11$ 27.79$ 28.48$ 29.19$ Accounting Analyst 33 22.81$ 23.38$ 23.96$ 24.56$ 25.17$ 25.80$ 26.45$ 27.11$ 27.79$ 28.48$ 29.19$ Accounting Manager 50 34.72$ 35.59$ 36.48$ 37.39$ 38.32$ 39.28$ 40.26$ 41.27$ 42.30$ 43.36$ 44.44$ Administrative Analyst 33 22.81$ 23.38$ 23.96$ 24.56$ 25.17$ 25.80$ 26.45$ 27.11$ 27.79$ 28.48$ 29.19$ Administrative Secretary (Confidential) 32 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ 27.79$ 28.49$ Administrative Supervisor 40 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ 31.45$ 32.24$ 33.04$ 33.87$ 34.72$ Animal Control Officer 26 19.19$ 19.67$ 20.17$ 20.67$ 21.19$ 21.72$ 22.26$ 22.82$ 23.39$ 23.97$ 24.57$ Assistant City Administrator* M2 61.90$ 63.45$ 65.04$ 66.66$ 68.33$ 70.04$ 71.79$ 73.58$ 75.42$ 77.31$ 79.24$ Building Inspector I 35 23.97$ 24.57$ 25.18$ 25.81$ 26.46$ 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ Building Inspector II 40 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ 31.45$ 32.24$ 33.04$ 33.87$ 34.72$ Building Official 45 30.68$ 31.44$ 32.23$ 33.04$ 33.86$ 34.71$ 35.58$ 36.46$ 37.38$ 38.31$ 39.27$ Chief Mechanic 45 30.68$ 31.44$ 32.23$ 33.04$ 33.86$ 34.71$ 35.58$ 36.46$ 37.38$ 38.31$ 39.27$ Chief of Police** M3 58.67$ 60.13$ 61.64$ 63.18$ 64.76$ 66.38$ 68.03$ 69.74$ 71.48$ 73.27$ 75.10$ City Administrator** M1 69.63$ 71.37$ 73.15$ 74.98$ 76.86$ 78.78$ 80.75$ 82.77$ 84.84$ 86.96$ 89.13$ City Clerk* M7 39.55$ 40.54$ 41.55$ 42.59$ 43.66$ 44.75$ 45.87$ 47.01$ 48.19$ 49.39$ 50.63$ Clerk Technician 19 16.16$ 16.56$ 16.97$ 17.40$ 17.83$ 18.28$ 18.74$ 19.21$ 19.69$ 20.18$ 20.68$ Clerk Typist/Office Assistant 1 15.45$ 15.84$ 16.23$ 16.64$ 17.05$ 17.48$ 17.92$ 18.37$ 18.82$ 19.29$ 19.78$ Code Enforcement Officer 36 24.53$ 25.15$ 25.78$ 26.42$ 27.08$ 27.76$ 28.45$ 29.16$ 29.89$ 30.64$ 31.41$ Community Development Manager 50 34.72$ 35.59$ 36.48$ 37.39$ 38.32$ 39.28$ 40.26$ 41.27$ 42.30$ 43.36$ 44.44$ Community Service Officer/Dispatcher 28 20.15$ 20.66$ 21.17$ 21.70$ 22.25$ 22.80$ 23.37$ 23.96$ 24.56$ 25.17$ 25.80$ Community Services/Transit Supervisor 40 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ 31.45$ 32.24$ 33.04$ 33.87$ 34.72$ Community/Economic Development Specialist 48 33.04$ 33.86$ 34.71$ 35.58$ 36.47$ 37.38$ 38.31$ 39.27$ 40.25$ 41.26$ 42.29$ Community/Economic Development Director* M5 53.99$ 55.34$ 56.73$ 58.14$ 59.60$ 61.09$ 62.61$ 64.18$ 65.78$ 67.43$ 69.11$ CSO/Dispatcher Relief 15 15.45$ 15.84$ 16.23$ 16.64$ 17.05$ 17.48$ 17.92$ 18.37$ 18.82$ 19.29$ 19.78$ CSO/Records Supervisor 33 22.81$ 23.38$ 23.96$ 24.56$ 25.17$ 25.80$ 26.45$ 27.11$ 27.79$ 28.48$ 29.19$ Deputy City Clerk/Secretary II (Admin) 35 23.97$ 24.57$ 25.18$ 25.81$ 26.46$ 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ Deputy Director of Administrative Services 54 38.32$ 39.28$ 40.26$ 41.27$ 42.30$ 43.36$ 44.44$ 45.55$ 46.69$ 47.86$ 49.05$ Deputy Director of Community Development 54 38.32$ 39.28$ 40.26$ 41.27$ 42.30$ 43.36$ 44.44$ 45.55$ 46.69$ 47.86$ 49.05$ Deputy Director of Public Works 57 41.23$ 42.26$ 43.32$ 44.40$ 45.51$ 46.65$ 47.82$ 49.01$ 50.24$ 51.49$ 52.78$ Director of Parks, Rec. & Community Services* M11 44.23$ 45.33$ 46.47$ 47.63$ 48.82$ 50.04$ 51.29$ 52.57$ 53.89$ 55.24$ 56.62$ City of Chowchilla
Salary Scale - Hourly
7/1/2021 (INCLUDES MINIMUM WAGE INCREASE TO $15.00 ON 1/1/2022)
CLASSIFICATION HOURLY
373
Grade A A 1/2 B B 1/2 C C 1/2 D D 1/2 E E 1/2 F
City of Chowchilla
Salary Scale - Hourly
7/1/2021 (INCLUDES MINIMUM WAGE INCREASE TO $15.00 ON 1/1/2022)
CLASSIFICATION HOURLY
Director of Public Works* M6 $ 53.80 $ 55.14 $ 56.52 $ 57.94 $ 59.38 $ 60.87 $ 62.39 $ 63.95 $ 65.55 $ 67.19 $ 68.87 Deputy Director of Recreation & Community
Engagement
M7 39.55$ 40.54$ 41.55$ 42.59$ 43.66$ 44.75$ 45.87$ 47.01$ 48.19$ 49.39$ 50.63$ Director of Recreation & Community Engagement* M11 44.23$ 45.33$ 46.47$ 47.63$ 48.82$ 50.04$ 51.29$ 52.57$ 53.89$ 55.24$ 56.62$ Engineer I 48 33.04$ 33.86$ 34.71$ 35.58$ 36.47$ 37.38$ 38.31$ 39.27$ 40.25$ 41.26$ 42.29$ Engineer II 50 34.72$ 35.59$ 36.48$ 37.39$ 38.32$ 39.28$ 40.26$ 41.27$ 42.30$ 43.36$ 44.44$ Engineer III 54 38.32$ 39.28$ 40.26$ 41.27$ 42.30$ 43.36$ 44.44$ 45.55$ 46.69$ 47.86$ 49.05$ Equipment Mechanic Helper 21 16.98$ 17.41$ 17.84$ 18.29$ 18.74$ 19.21$ 19.69$ 20.19$ 20.69$ 21.21$ 21.74$ Equipment Mechanic I 25 18.69$ 19.15$ 19.63$ 20.12$ 20.63$ 21.14$ 21.67$ 22.21$ 22.77$ 23.34$ 23.92$ Equipment Mechanic II 31 21.72$ 22.27$ 22.82$ 23.39$ 23.98$ 24.58$ 25.19$ 25.82$ 26.47$ 27.13$ 27.81$ Equipment Mechanic III 37 25.17$ 25.80$ 26.44$ 27.10$ 27.78$ 28.47$ 29.19$ 29.92$ 30.66$ 31.43$ 32.22$ Equipment Operator 30 21.18$ 21.71$ 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ Executive Assistant to City Administrator 40 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ 31.45$ 32.24$ 33.04$ 33.87$ 34.72$ Finance Director* M8 55.46$ 56.85$ 58.27$ 59.72$ 61.22$ 62.75$ 64.32$ 65.92$ 67.57$ 69.26$ 70.99$ Fire Battalion Chief 53 37.79$ 38.73$ 39.70$ 40.69$ 41.71$ 42.75$ 43.82$ 44.92$ 46.04$ 47.19$ 48.37$ Fire Chief/Code Enforcement Officer* M4 49.90$ 51.15$ 52.43$ 53.74$ 55.09$ 56.46$ 57.87$ 59.32$ 60.80$ 62.32$ 63.88$ Fire Hydrant Specialist 28 20.15$ 20.66$ 21.17$ 21.70$ 22.25$ 22.80$ 23.37$ 23.96$ 24.56$ 25.17$ 25.80$ Fire Inspector 40 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ 31.45$ 32.24$ 33.04$ 33.87$ 34.72$ Human Resources Analyst 35 23.97$ 24.57$ 25.18$ 25.81$ 26.46$ 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ Information Technology Manager 48 33.04$ 33.86$ 34.71$ 35.58$ 36.47$ 37.38$ 38.31$ 39.27$ 40.25$ 41.26$ 42.29$ Information Technology Systems Administrator 45 30.68$ 31.44$ 32.23$ 33.04$ 33.86$ 34.71$ 35.58$ 36.46$ 37.38$ 38.31$ 39.27$ Laborer I 1 15.45$ 15.84$ 16.23$ 16.64$ 17.05$ 17.48$ 17.92$ 18.37$ 18.82$ 19.29$ 19.78$ Laborer II 5 15.45$ 15.84$ 16.23$ 16.64$ 17.05$ 17.48$ 17.92$ 18.37$ 18.82$ 19.29$ 19.78$ Laborer III 12 15.45$ 15.84$ 16.23$ 16.64$ 17.05$ 17.48$ 17.92$ 18.37$ 18.82$ 19.29$ 19.78$ Maintenance Worker I 19 16.16$ 16.56$ 16.97$ 17.40$ 17.83$ 18.28$ 18.74$ 19.21$ 19.69$ 20.18$ 20.68$ Maintenance Worker II 23 17.82$ 18.26$ 18.72$ 19.19$ 19.67$ 20.16$ 20.66$ 21.18$ 21.71$ 22.25$ 22.81$ Parks & Facilities Supervisor 40 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ 31.45$ 32.24$ 33.04$ 33.87$ 34.72$ Parks & Facilities Worker I 24 18.27$ 18.72$ 19.19$ 19.67$ 20.16$ 20.67$ 21.19$ 21.72$ 22.26$ 22.81$ 23.38$ Parks & Facilities Worker II 28 20.15$ 20.66$ 21.17$ 21.70$ 22.25$ 22.80$ 23.37$ 23.96$ 24.56$ 25.17$ 25.80$ Parks & Facilities Worker III 32 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ 27.79$ 28.49$ Parks Worker 20 16.54$ 16.95$ 17.38$ 17.81$ 18.26$ 18.71$ 19.18$ 19.66$ 20.15$ 20.66$ 21.17$ Permit Technician I 30 21.18$ 21.71$ 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ Permit Technician II 35 23.97$ 24.57$ 25.18$ 25.81$ 26.46$ 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ Police Commander* M9 40.92$ 41.94$ 42.99$ 44.06$ 45.16$ 46.29$ 47.45$ 48.64$ 49.85$ 51.10$ 52.38$ 374
Grade A A 1/2 B B 1/2 C C 1/2 D D 1/2 E E 1/2 F
City of Chowchilla
Salary Scale - Hourly
7/1/2021 (INCLUDES MINIMUM WAGE INCREASE TO $15.00 ON 1/1/2022)
CLASSIFICATION HOURLY
Police Lieutenant* 54 38.32$ 39.28$ 40.26$ 41.27$ 42.30$ 43.36$ 44.44$ 45.55$ 46.69$ 47.86$ 49.05$ Police Officer I 38 25.80$
Police Officer I Reserve 21 16.98$ 17.41$ 17.84$ 18.29$ 18.74$ 19.21$ 19.69$ 20.19$ 20.69$ 21.21$ 21.74$ Police Officer II 40 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ 31.45$ 32.24$ 33.04$ 33.87$ 34.72$ Police Officer II Reserve 35 23.97$ 24.57$ 25.18$ 25.81$ 26.46$ 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ Police Officer Provisional 35 23.97$ 24.57$ 25.18$ 25.81$ 26.46$ 27.12$ 27.80$ 28.49$ 29.21$ 29.94$ 30.68$ Police Officer Trainee 27 21.74$
Police Sergeant 48 33.04$ 33.86$ 34.71$ 35.58$ 36.47$ 37.38$ 38.31$ 39.27$ 40.25$ 41.26$ 42.29$ Program Analyst 32 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ 27.79$ 28.49$ Program Clerk/Engineering Technician (Intern) 23 17.82$ 18.26$ 18.72$ 19.19$ 19.67$ 20.16$ 20.66$ 21.18$ 21.71$ 22.25$ 22.81$ Program Coordinator I 24 18.27$ 18.72$ 19.19$ 19.67$ 20.16$ 20.67$ 21.19$ 21.72$ 22.26$ 22.81$ 23.38$ Program Coordinator II 28 20.15$ 20.66$ 21.17$ 21.70$ 22.25$ 22.80$ 23.37$ 23.96$ 24.56$ 25.17$ 25.80$ Program Coordinator III/Specialist 32 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ 27.79$ 28.49$ Program Supervisor 15 15.45$ 15.84$ 16.23$ 16.64$ 17.05$ 17.48$ 17.92$ 18.37$ 18.82$ 19.29$ 19.78$ Project Analyst 30 21.18$ 21.71$ 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ Project Manager 54 38.32$ 39.28$ 40.26$ 41.27$ 42.30$ 43.36$ 44.44$ 45.55$ 46.69$ 47.86$ 49.05$ Project Permit Supervisor 43 29.19$ 29.92$ 30.66$ 31.43$ 32.22$ 33.02$ 33.85$ 34.69$ 35.56$ 36.45$ 37.36$ Public Services Superintendent 52 36.43$ 37.35$ 38.28$ 39.24$ 40.22$ 41.22$ 42.25$ 43.31$ 44.39$ 45.50$ 46.64$ Public Services Worker 22 17.39$ 17.82$ 18.27$ 18.72$ 19.19$ 19.67$ 20.16$ 20.67$ 21.19$ 21.71$ 22.26$ Public Works Supervisor 46 31.46$ 32.24$ 33.05$ 33.87$ 34.72$ 35.59$ 36.48$ 37.39$ 38.33$ 39.28$ 40.27$ Records Coordinator 30 21.18$ 21.71$ 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ Recreation & Community Outreach Manager M10 34.11$ 34.96$ 35.84$ 36.73$ 37.65$ 38.59$ 39.56$ 40.54$ 41.56$ 42.60$ 43.66$ Secretary I 22 17.39$ 17.82$ 18.27$ 18.72$ 19.19$ 19.67$ 20.16$ 20.67$ 21.19$ 21.71$ 22.26$ Secretary II 25 18.69$ 19.15$ 19.63$ 20.12$ 20.63$ 21.14$ 21.67$ 22.21$ 22.77$ 23.34$ 23.92$ Secretary III 29 20.66$ 21.18$ 21.71$ 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.17$ 25.80$ 26.45$ Senior Accountant 45 30.68$ 31.44$ 32.23$ 33.04$ 33.86$ 34.71$ 35.58$ 36.46$ 37.38$ 38.31$ 39.27$ Senior Administrative Supervisor 45 30.68$ 31.44$ 32.23$ 33.04$ 33.86$ 34.71$ 35.58$ 36.46$ 37.38$ 38.31$ 39.27$ Senior Building Inspector 46 31.46$ 32.24$ 33.05$ 33.87$ 34.72$ 35.59$ 36.48$ 37.39$ 38.33$ 39.28$ 40.27$ Senior Planner 54 38.32$ 39.28$ 40.26$ 41.27$ 42.30$ 43.36$ 44.44$ 45.55$ 46.69$ 47.86$ 49.05$ Site Supervisor 15 15.45$ 15.84$ 16.23$ 16.64$ 17.05$ 17.48$ 17.92$ 18.37$ 18.82$ 19.29$ 19.78$ Specialized Service Maint. Wkr I 25 18.69$ 19.15$ 19.63$ 20.12$ 20.63$ 21.14$ 21.67$ 22.21$ 22.77$ 23.34$ 23.92$ Specialized Service Maint. Wkr II 33 22.81$ 23.38$ 23.96$ 24.56$ 25.17$ 25.80$ 26.45$ 27.11$ 27.79$ 28.48$ 29.19$ Specialized Service Maint. Wkr III 37 25.17$ 25.80$ 26.44$ 27.10$ 27.78$ 28.47$ 29.19$ 29.92$ 30.66$ 31.43$ 32.22$ 375
Grade A A 1/2 B B 1/2 C C 1/2 D D 1/2 E E 1/2 F
City of Chowchilla
Salary Scale - Hourly
7/1/2021 (INCLUDES MINIMUM WAGE INCREASE TO $15.00 ON 1/1/2022)
CLASSIFICATION HOURLY
Streets & Construction Supervisor 45 30.68$ 31.44$ 32.23$ 33.04$ 33.86$ 34.71$ 35.58$ 36.46$ 37.38$ 38.31$ 39.27$ Streets & Construction Worker I 24 18.27$ 18.72$ 19.19$ 19.67$ 20.16$ 20.67$ 21.19$ 21.72$ 22.26$ 22.81$ 23.38$ Streets & Construction Worker II 30 21.18$ 21.71$ 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ Streets & Construction Worker III 34 23.39$ 23.98$ 24.58$ 25.19$ 25.82$ 26.47$ 27.13$ 27.81$ 28.50$ 29.22$ 29.95$ Systems Technician 32 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ 27.79$ 28.49$ Transit Coordinator 32 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ 27.79$ 28.49$ Transit Driver 20 16.54$ 16.95$ 17.38$ 17.81$ 18.26$ 18.71$ 19.18$ 19.66$ 20.15$ 20.66$ 21.17$ Transit Driver I/Dispatcher 22 17.39$ 17.82$ 18.27$ 18.72$ 19.19$ 19.67$ 20.16$ 20.67$ 21.19$ 21.71$ 22.26$ Transit Driver II 25 18.69$ 19.15$ 19.63$ 20.12$ 20.63$ 21.14$ 21.67$ 22.21$ 22.77$ 23.34$ 23.92$ Utility Systems Supervisor 46 31.46$ 32.24$ 33.05$ 33.87$ 34.72$ 35.59$ 36.48$ 37.39$ 38.33$ 39.28$ 40.27$ Utility Worker 22 17.39$ 17.82$ 18.27$ 18.72$ 19.19$ 19.67$ 20.16$ 20.67$ 21.19$ 21.71$ 22.26$ Waste Water Systems Supervisor 46 31.46$ 32.24$ 33.05$ 33.87$ 34.72$ 35.59$ 36.48$ 37.39$ 38.33$ 39.28$ 40.27$ Wastewater Treatment Plant Operator I 29 20.66$ 21.18$ 21.71$ 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.17$ 25.80$ 26.45$ Wastewater Treatment Plant Operator II 32 22.25$ 22.81$ 23.38$ 23.96$ 24.56$ 25.18$ 25.81$ 26.45$ 27.11$ 27.79$ 28.49$ Wastewater Treatment Plant Operator III 36 24.53$ 25.15$ 25.78$ 26.42$ 27.08$ 27.76$ 28.45$ 29.16$ 29.89$ 30.64$ 31.41$ Wastewater Treatment Plant Operator Trainee 19 16.16$ 16.56$ 16.97$ 17.40$ 17.83$ 18.28$ 18.74$ 19.21$ 19.69$ 20.18$ 20.68$ Water Conservation Worker 17 15.45$ 15.84$ 16.23$ 16.64$ 17.05$ 17.48$ 17.92$ 18.37$ 18.82$ 19.29$ 19.78$ Water Systems Supervisor 46 31.46$ 32.24$ 33.05$ 33.87$ 34.72$ 35.59$ 36.48$ 37.39$ 38.33$ 39.28$ 40.27$ Water Systems Worker I 26 19.19$ 19.67$ 20.17$ 20.67$ 21.19$ 21.72$ 22.26$ 22.82$ 23.39$ 23.97$ 24.57$ Water Systems Worker II 31 21.72$ 22.27$ 22.82$ 23.39$ 23.98$ 24.58$ 25.19$ 25.82$ 26.47$ 27.13$ 27.81$ Water Systems Worker III 36 24.53$ 25.15$ 25.78$ 26.42$ 27.08$ 27.76$ 28.45$ 29.16$ 29.89$ 30.64$ 31.41$ NOTES:
There is a 2.5% increase between for all positions between steps and 1/2 steps. City employees in any of the above classifications may be catergorized as permanent full time, permanent part time, retired annuitant, or extra help (unrepresented part time) as designated in their offer letter and on the Personnel Action Form (PAF) at time of hire. Retired annuitants, permanent part time and extra help will only receive benefits as permitted by State and Federal Laws. SALARY may increase automatically on the Salary Scale for California Minimum Wage Increases. Exempt employees and is paid based on an annual wage divided by 26 pay periods. **Contracted employees in the Mxx series are the Chief of Police and the City Administrator are paid in accordance with their contract, if a new amount is contracted then the 376
Grade A A 1/2 B B 1/2 C C 1/2 D D 1/2 E E 1/2 F
Account Clerk I 22 $ 36,166.14 $ 37,070.29 $ 37,997.05 $ 38,946.98 $ 39,920.65 $ 40,918.67 $ 41,941.63 $ 42,990.17 $ 44,064.93 $ 45,166.55 $ 46,295.72 Account Clerk II 25 $ 38,866.86 $ 39,838.53 $ 40,834.49 $ 41,855.35 $ 42,901.74 $ 43,974.28 $ 45,073.64 $ 46,200.48 $ 47,355.49 $ 48,539.38 $ 49,752.86 Account Clerk III 29 $ 42,976.65 $ 44,051.06 $ 45,152.34 $ 46,281.15 $ 47,438.18 $ 48,624.13 $ 49,839.73 $ 51,085.73 $ 52,362.87 $ 53,671.94 $ 55,013.74 Accounting & Payroll Analyst-Confidential 33 $ 47,438.70 $ 48,624.67 $ 49,840.29 $ 51,086.29 $ 52,363.45 $ 53,672.54 $ 55,014.35 $ 56,389.71 $ 57,799.45 $ 59,244.44 $ 60,725.55 Accounting Analyst 33 $ 47,438.70 $ 48,624.67 $ 49,840.29 $ 51,086.29 $ 52,363.45 $ 53,672.54 $ 55,014.35 $ 56,389.71 $ 57,799.45 $ 59,244.44 $ 60,725.55 Accounting Manager 50 $ 72,214.86 $ 74,020.23 $ 75,870.73 $ 77,767.50 $ 79,711.69 $ 81,704.48 $ 83,747.09 $ 85,840.77 $ 87,986.79 $ 90,186.46 $ 92,441.12 Administrative Analyst 33 $ 47,438.70 $ 48,624.67 $ 49,840.29 $ 51,086.29 $ 52,363.45 $ 53,672.54 $ 55,014.35 $ 56,389.71 $ 57,799.45 $ 59,244.44 $ 60,725.55 Administrative Secretary (Confidential) 32 $ 46,287.96 $ 47,445.16 $ 48,631.29 $ 49,847.07 $ 51,093.25 $ 52,370.58 $ 53,679.84 $ 55,021.84 $ 56,397.39 $ 57,807.32 $ 59,252.50 Administrative Supervisor 40 $ 56,409.78 $ 57,820.03 $ 59,265.53 $ 60,747.17 $ 62,265.85 $ 63,822.49 $ 65,418.05 $ 67,053.51 $ 68,729.84 $ 70,448.09 $ 72,209.29 Animal Control Officer 26 $ 39,923.66 $ 40,921.75 $ 41,944.80 $ 42,993.42 $ 44,068.25 $ 45,169.96 $ 46,299.21 $ 47,456.69 $ 48,643.10 $ 49,859.18 $ 51,105.66 Assistant City Administrator* M2 $ 128,760.75 $ 131,979.77 $ 135,279.26 $ 138,661.25 $ 142,127.78 $ 145,680.97 $ 149,323.00 $ 153,056.07 $ 156,882.47 $ 160,804.53 $ 164,824.65 Building Inspector I 35 $ 49,857.61 $ 51,104.05 $ 52,381.65 $ 53,691.19 $ 55,033.47 $ 56,409.31 $ 57,819.54 $ 59,265.03 $ 60,746.65 $ 62,265.32 $ 63,821.95 Building Inspector II 40 $ 56,409.78 $ 57,820.03 $ 59,265.53 $ 60,747.17 $ 62,265.85 $ 63,822.49 $ 65,418.05 $ 67,053.51 $ 68,729.84 $ 70,448.09 $ 72,209.29 Building Official 45 $ 63,807.40 $ 65,402.59 $ 67,037.65 $ 68,713.59 $ 70,431.43 $ 72,192.22 $ 73,997.03 $ 75,846.95 $ 77,743.12 $ 79,686.70 $ 81,678.87 Chief Mechanic 45 $ 63,807.40 $ 65,402.59 $ 67,037.65 $ 68,713.59 $ 70,431.43 $ 72,192.22 $ 73,997.03 $ 75,846.95 $ 77,743.12 $ 79,686.70 $ 81,678.87 Chief of Police** M3 $ 122,025.49 $ 125,076.13 $ 128,203.03 $ 131,408.11 $ 134,693.31 $ 138,060.65 $ 141,512.16 $ 145,049.97 $ 148,676.21 $ 152,393.12 $ 156,202.95 City Administrator** M1 $ 144,828.95 $ 148,449.67 $ 152,160.91 $ 155,964.94 $ 159,864.06 $ 163,860.66 $ 167,957.18 $ 172,156.11 $ 176,460.01 $ 180,871.51 $ 185,393.30 City Clerk* M7 $ 82,266.22 $ 84,322.88 $ 86,430.95 $ 88,591.73 $ 90,806.52 $ 93,076.68 $ 95,403.60 $ 97,788.69 $ 100,233.41 $ 102,739.24 $ 105,307.72 Clerk Technician 19 $ 33,606.33 $ 34,446.49 $ 35,307.65 $ 36,190.34 $ 37,095.10 $ 38,022.48 $ 38,973.04 $ 39,947.36 $ 40,946.05 $ 41,969.70 $ 43,018.94 Clerk Typist/Office Assistant 1 $ 32,136.00 $ 32,939.40 $ 33,762.89 $ 34,606.96 $ 35,472.13 $ 36,358.93 $ 37,267.91 $ 38,199.61 $ 39,154.60 $ 40,133.46 $ 41,136.80 Code Enforcement Officer 36 $ 51,031.83 $ 52,307.63 $ 53,615.32 $ 54,955.70 $ 56,329.59 $ 57,737.83 $ 59,181.28 $ 60,660.81 $ 62,177.33 $ 63,731.76 $ 65,325.06 Community Development Manager 50 $ 72,214.86 $ 74,020.23 $ 75,870.73 $ 77,767.50 $ 79,711.69 $ 81,704.48 $ 83,747.09 $ 85,840.77 $ 87,986.79 $ 90,186.46 $ 92,441.12 Community Service Officer/Dispatcher 28 $ 41,919.84 $ 42,967.84 $ 44,042.04 $ 45,143.09 $ 46,271.66 $ 47,428.46 $ 48,614.17 $ 49,829.52 $ 51,075.26 $ 52,352.14 $ 53,660.94 Community Services/Transit Supervisor 40 $ 56,409.78 $ 57,820.03 $ 59,265.53 $ 60,747.17 $ 62,265.85 $ 63,822.49 $ 65,418.05 $ 67,053.51 $ 68,729.84 $ 70,448.09 $ 72,209.29 Community/Economic Development Specialist 48 $ 68,715.66 $ 70,433.56 $ 72,194.40 $ 73,999.26 $ 75,849.24 $ 77,745.47 $ 79,689.10 $ 81,681.33 $ 83,723.37 $ 85,816.45 $ 87,961.86 Community/Economic Development Director* M5 $ 112,302.91 $ 115,110.48 $ 117,988.24 $ 120,937.95 $ 123,961.40 $ 127,060.43 $ 130,236.94 $ 133,492.87 $ 136,830.19 $ 140,250.94 $ 143,757.22 CSO/Dispatcher Relief 15 $ 32,136.00 $ 32,939.40 $ 33,762.89 $ 34,606.96 $ 35,472.13 $ 36,358.93 $ 37,267.91 $ 38,199.61 $ 39,154.60 $ 40,133.46 $ 41,136.80 CSO/Records Supervisor 33 $ 47,438.70 $ 48,624.67 $ 49,840.29 $ 51,086.29 $ 52,363.45 $ 53,672.54 $ 55,014.35 $ 56,389.71 $ 57,799.45 $ 59,244.44 $ 60,725.55 Deputy City Clerk/Secretary II (Admin) 35 $ 49,857.61 $ 51,104.05 $ 52,381.65 $ 53,691.19 $ 55,033.47 $ 56,409.31 $ 57,819.54 $ 59,265.03 $ 60,746.65 $ 62,265.32 $ 63,821.95 Deputy Director of Administrative Services 54 $ 79,706.41 $ 81,699.07 $ 83,741.55 $ 85,835.09 $ 87,980.97 $ 90,180.49 $ 92,435.00 $ 94,745.88 $ 97,114.53 $ 99,542.39 $ 102,030.95 Deputy Director of Community Development 54 $ 79,706.41 $ 81,699.07 $ 83,741.55 $ 85,835.09 $ 87,980.97 $ 90,180.49 $ 92,435.00 $ 94,745.88 $ 97,114.53 $ 99,542.39 $ 102,030.95 Deputy Director of Public Works 57 $ 85,765.42 $ 87,909.55 $ 90,107.29 $ 92,359.97 $ 94,668.97 $ 97,035.70 $ 99,461.59 $ 101,948.13 $ 104,496.83 $ 107,109.25 $ 109,786.98 Director of Parks, Rec. & Community Services* M11 $ 91,994.99 $ 94,294.86 $ 96,652.23 $ 99,068.54 $ 101,545.25 $ 104,083.88 $ 106,685.98 $ 109,353.13 $ 112,086.96 $ 114,889.13 $ 117,761.36 Director of Public Works* M6 $ 111,903.67 $ 114,701.26 $ 117,568.79 $ 120,508.01 $ 123,520.71 $ 126,608.73 $ 129,773.95 $ 133,018.30 $ 136,343.76 $ 139,752.35 $ 143,246.16 Deputy Director of Recreation & Community
Engagement
M7 $ 82,266.22 $ 84,322.88 $ 86,430.95 $ 88,591.73 $ 90,806.52 $ 93,076.68 $ 95,403.60 $ 97,788.69 $ 100,233.41 $ 102,739.24 $ 105,307.72 Director of Recreation & Community Engagement* M11 $ 91,994.99 $ 94,294.86 $ 96,652.23 $ 99,068.54 $ 101,545.25 $ 104,083.88 $ 106,685.98 $ 109,353.13 $ 112,086.96 $ 114,889.13 $ 117,761.36 Engineer I 48 $ 68,715.66 $ 70,433.56 $ 72,194.40 $ 73,999.26 $ 75,849.24 $ 77,745.47 $ 79,689.10 $ 81,681.33 $ 83,723.37 $ 85,816.45 $ 87,961.86 Engineer II 50 $ 72,214.86 $ 74,020.23 $ 75,870.73 $ 77,767.50 $ 79,711.69 $ 81,704.48 $ 83,747.09 $ 85,840.77 $ 87,986.79 $ 90,186.46 $ 92,441.12 Engineer III 54 $ 79,706.41 $ 81,699.07 $ 83,741.55 $ 85,835.09 $ 87,980.97 $ 90,180.49 $ 92,435.00 $ 94,745.88 $ 97,114.53 $ 99,542.39 $ 102,030.95 Equipment Mechanic Helper 21 $ 35,320.70 $ 36,203.71 $ 37,108.81 $ 38,036.53 $ 38,987.44 $ 39,962.13 $ 40,961.18 $ 41,985.21 $ 43,034.84 $ 44,110.71 $ 45,213.48 Equipment Mechanic I 25 $ 38,866.86 $ 39,838.53 $ 40,834.49 $ 41,855.35 $ 42,901.74 $ 43,974.28 $ 45,073.64 $ 46,200.48 $ 47,355.49 $ 48,539.38 $ 49,752.86 Equipment Mechanic II 31 $ 45,184.19 $ 46,313.79 $ 47,471.64 $ 48,658.43 $ 49,874.89 $ 51,121.76 $ 52,399.81 $ 53,709.80 $ 55,052.55 $ 56,428.86 $ 57,839.58 Equipment Mechanic III 37 $ 52,346.96 $ 53,655.64 $ 54,997.03 $ 56,371.95 $ 57,781.25 $ 59,225.78 $ 60,706.43 $ 62,224.09 $ 63,779.69 $ 65,374.18 $ 67,008.54 City of Chowchilla
Salary Scale - Annually
7/1/2021 (INCLUDES MINIMUM WAGE INCREASE TO $15.00 ON 1/1/2022)
CLASSIFICATION HOURLY
377
Equipment Operator 30 $ 44,056.93 $ 45,158.36 $ 46,287.32 $ 47,444.50 $ 48,630.61 $ 49,846.38 $ 51,092.54 $ 52,369.85 $ 53,679.10 $ 55,021.07 $ 56,396.60 Executive Assistant to City Administrator 40 $ 56,409.78 $ 57,820.03 $ 59,265.53 $ 60,747.17 $ 62,265.85 $ 63,822.49 $ 65,418.05 $ 67,053.51 $ 68,729.84 $ 70,448.09 $ 72,209.29 Finance Director* M8 $ 115,355.89 $ 118,239.79 $ 121,195.79 $ 124,225.68 $ 127,331.32 $ 130,514.61 $ 133,777.47 $ 137,121.91 $ 140,549.96 $ 144,063.70 $ 147,665.30 Fire Battalion Chief 53 $ 78,594.02 $ 80,558.87 $ 82,572.84 $ 84,637.16 $ 86,753.09 $ 88,921.92 $ 91,144.97 $ 93,423.59 $ 95,759.18 $ 98,153.16 $ 100,606.99 Fire Chief/Code Enforcement Officer* M4 $ 103,801.52 $ 106,396.55 $ 109,056.47 $ 111,782.88 $ 114,577.45 $ 117,441.89 $ 120,377.94 $ 123,387.38 $ 126,472.07 $ 129,633.87 $ 132,874.72 Fire Hydrant Specialist 28 $ 41,919.84 $ 42,967.84 $ 44,042.04 $ 45,143.09 $ 46,271.66 $ 47,428.46 $ 48,614.17 $ 49,829.52 $ 51,075.26 $ 52,352.14 $ 53,660.94 Fire Inspector 40 $ 56,409.78 $ 57,820.03 $ 59,265.53 $ 60,747.17 $ 62,265.85 $ 63,822.49 $ 65,418.05 $ 67,053.51 $ 68,729.84 $ 70,448.09 $ 72,209.29 Human Resources Analyst 35 $ 49,857.61 $ 51,104.05 $ 52,381.65 $ 53,691.19 $ 55,033.47 $ 56,409.31 $ 57,819.54 $ 59,265.03 $ 60,746.65 $ 62,265.32 $ 63,821.95 Information Technology Manager 48 $ 68,715.66 $ 70,433.56 $ 72,194.40 $ 73,999.26 $ 75,849.24 $ 77,745.47 $ 79,689.10 $ 81,681.33 $ 83,723.37 $ 85,816.45 $ 87,961.86 Information Technology Systems Administrator 45 $ 63,807.40 $ 65,402.59 $ 67,037.65 $ 68,713.59 $ 70,431.43 $ 72,192.22 $ 73,997.03 $ 75,846.95 $ 77,743.12 $ 79,686.70 $ 81,678.87 Laborer I 1 $ 32,136.00 $ 32,939.40 $ 33,762.89 $ 34,606.96 $ 35,472.13 $ 36,358.93 $ 37,267.91 $ 38,199.61 $ 39,154.60 $ 40,133.46 $ 41,136.80 Laborer II 5 $ 32,136.00 $ 32,939.40 $ 33,762.89 $ 34,606.96 $ 35,472.13 $ 36,358.93 $ 37,267.91 $ 38,199.61 $ 39,154.60 $ 40,133.46 $ 41,136.80 Laborer III 12 $ 32,136.00 $ 32,939.40 $ 33,762.89 $ 34,606.96 $ 35,472.13 $ 36,358.93 $ 37,267.91 $ 38,199.61 $ 39,154.60 $ 40,133.46 $ 41,136.80 Maintenance Worker I 19 $ 33,606.33 $ 34,446.49 $ 35,307.65 $ 36,190.34 $ 37,095.10 $ 38,022.48 $ 38,973.04 $ 39,947.36 $ 40,946.05 $ 41,969.70 $ 43,018.94 Maintenance Worker II 23 $ 37,058.55 $ 37,985.01 $ 38,934.64 $ 39,908.01 $ 40,905.71 $ 41,928.35 $ 42,976.56 $ 44,050.97 $ 45,152.25 $ 46,281.05 $ 47,438.08 Parks & Facilities Supervisor 40 $ 56,409.78 $ 57,820.03 $ 59,265.53 $ 60,747.17 $ 62,265.85 $ 63,822.49 $ 65,418.05 $ 67,053.51 $ 68,729.84 $ 70,448.09 $ 72,209.29 Parks & Facilities Worker I 24 $ 37,997.93 $ 38,947.88 $ 39,921.58 $ 40,919.62 $ 41,942.61 $ 42,991.17 $ 44,065.95 $ 45,167.60 $ 46,296.79 $ 47,454.21 $ 48,640.56 Parks & Facilities Worker II 28 $ 41,919.84 $ 42,967.84 $ 44,042.04 $ 45,143.09 $ 46,271.66 $ 47,428.46 $ 48,614.17 $ 49,829.52 $ 51,075.26 $ 52,352.14 $ 53,660.94 Parks & Facilities Worker III 32 $ 46,287.96 $ 47,445.16 $ 48,631.29 $ 49,847.07 $ 51,093.25 $ 52,370.58 $ 53,679.84 $ 55,021.84 $ 56,397.39 $ 57,807.32 $ 59,252.50 Parks Worker 20 $ 34,404.80 $ 35,264.92 $ 36,146.54 $ 37,050.21 $ 37,976.46 $ 38,925.87 $ 39,899.02 $ 40,896.50 $ 41,918.91 $ 42,966.88 $ 44,041.05 Permit Technician I 30 $ 44,056.93 $ 45,158.36 $ 46,287.32 $ 47,444.50 $ 48,630.61 $ 49,846.38 $ 51,092.54 $ 52,369.85 $ 53,679.10 $ 55,021.07 $ 56,396.60 Permit Technician II 35 $ 49,857.61 $ 51,104.05 $ 52,381.65 $ 53,691.19 $ 55,033.47 $ 56,409.31 $ 57,819.54 $ 59,265.03 $ 60,746.65 $ 62,265.32 $ 63,821.95 Police Commander* M9 $ 85,107.85 $ 87,235.55 $ 89,416.43 $ 91,651.85 $ 93,943.14 $ 96,291.72 $ 98,699.01 $ 101,166.49 $ 103,695.65 $ 106,288.04 $ 108,945.24 Police Lieutenant* 54 $ 79,706.41 $ 81,699.07 $ 83,741.55 $ 85,835.09 $ 87,980.97 $ 90,180.49 $ 92,435.00 $ 94,745.88 $ 97,114.53 $ 99,542.39 $ 102,030.95 Police Officer I 38 $ 53,662.10
Police Officer I Reserve 21 $ 35,320.70 $ 36,203.71 $ 37,108.81 $ 38,036.53 $ 38,987.44 $ 39,962.13 $ 40,961.18 $ 41,985.21 $ 43,034.84 $ 44,110.71 $ 45,213.48 Police Officer II 40 $ 56,409.78 $ 57,820.03 $ 59,265.53 $ 60,747.17 $ 62,265.85 $ 63,822.49 $ 65,418.05 $ 67,053.51 $ 68,729.84 $ 70,448.09 $ 72,209.29 Police Officer II Reserve 35 $ 49,857.61 $ 51,104.05 $ 52,381.65 $ 53,691.19 $ 55,033.47 $ 56,409.31 $ 57,819.54 $ 59,265.03 $ 60,746.65 $ 62,265.32 $ 63,821.95 Police Officer Provisional 35 $ 49,857.61 $ 51,104.05 $ 52,381.65 $ 53,691.19 $ 55,033.47 $ 56,409.31 $ 57,819.54 $ 59,265.03 $ 60,746.65 $ 62,265.32 $ 63,821.95 Police Officer Trainee 27 $ 45,214.75
Police Sergeant 48 $ 68,715.66 $ 70,433.56 $ 72,194.40 $ 73,999.26 $ 75,849.24 $ 77,745.47 $ 79,689.10 $ 81,681.33 $ 83,723.37 $ 85,816.45 $ 87,961.86 Program Analyst 32 $ 46,287.96 $ 47,445.16 $ 48,631.29 $ 49,847.07 $ 51,093.25 $ 52,370.58 $ 53,679.84 $ 55,021.84 $ 56,397.39 $ 57,807.32 $ 59,252.50 Program Clerk/Engineering Technician (Intern) 23 $ 37,058.55 $ 37,985.01 $ 38,934.64 $ 39,908.01 $ 40,905.71 $ 41,928.35 $ 42,976.56 $ 44,050.97 $ 45,152.25 $ 46,281.05 $ 47,438.08 Program Coordinator I 24 $ 37,997.93 $ 38,947.88 $ 39,921.58 $ 40,919.62 $ 41,942.61 $ 42,991.17 $ 44,065.95 $ 45,167.60 $ 46,296.79 $ 47,454.21 $ 48,640.56 Program Coordinator II 28 $ 41,919.84 $ 42,967.84 $ 44,042.04 $ 45,143.09 $ 46,271.66 $ 47,428.46 $ 48,614.17 $ 49,829.52 $ 51,075.26 $ 52,352.14 $ 53,660.94 Program Coordinator III/Specialist 32 $ 46,287.96 $ 47,445.16 $ 48,631.29 $ 49,847.07 $ 51,093.25 $ 52,370.58 $ 53,679.84 $ 55,021.84 $ 56,397.39 $ 57,807.32 $ 59,252.50 Program Supervisor 15 $ 32,136.00 $ 32,939.40 $ 33,762.89 $ 34,606.96 $ 35,472.13 $ 36,358.93 $ 37,267.91 $ 38,199.61 $ 39,154.60 $ 40,133.46 $ 41,136.80 Project Analyst 30 $ 44,056.93 $ 45,158.36 $ 46,287.32 $ 47,444.50 $ 48,630.61 $ 49,846.38 $ 51,092.54 $ 52,369.85 $ 53,679.10 $ 55,021.07 $ 56,396.60 Project Manager 54 $ 79,706.41 $ 81,699.07 $ 83,741.55 $ 85,835.09 $ 87,980.97 $ 90,180.49 $ 92,435.00 $ 94,745.88 $ 97,114.53 $ 99,542.39 $ 102,030.95 Project Permit Supervisor 43 $ 60,707.45 $ 62,225.13 $ 63,780.76 $ 65,375.28 $ 67,009.66 $ 68,684.91 $ 70,402.03 $ 72,162.08 $ 73,966.13 $ 75,815.28 $ 77,710.67 Public Services Superintendent 52 $ 75,784.50 $ 77,679.11 $ 79,621.09 $ 81,611.62 $ 83,651.91 $ 85,743.21 $ 87,886.79 $ 90,083.96 $ 92,336.06 $ 94,644.46 $ 97,010.57 Public Services Worker 22 $ 36,166.14 $ 37,070.29 $ 37,997.05 $ 38,946.98 $ 39,920.65 $ 40,918.67 $ 41,941.63 $ 42,990.17 $ 44,064.93 $ 45,166.55 $ 46,295.72 Public Works Supervisor 46 $ 65,427.83 $ 67,063.53 $ 68,740.12 $ 70,458.62 $ 72,220.09 $ 74,025.59 $ 75,876.23 $ 77,773.13 $ 79,717.46 $ 81,710.40 $ 83,753.16 Recreation & Community Outreach Manager M10 $ 70,946.69 $ 72,720.36 $ 74,538.37 $ 76,401.83 $ 78,311.87 $ 80,269.67 $ 82,276.41 $ 84,333.32 $ 86,441.66 $ 88,602.70 $ 90,817.76 Records Coordinator 30 $ 44,056.93 $ 45,158.36 $ 46,287.32 $ 47,444.50 $ 48,630.61 $ 49,846.38 $ 51,092.54 $ 52,369.85 $ 53,679.10 $ 55,021.07 $ 56,396.60 Secretary I 22 $ 36,166.14 $ 37,070.29 $ 37,997.05 $ 38,946.98 $ 39,920.65 $ 40,918.67 $ 41,941.63 $ 42,990.17 $ 44,064.93 $ 45,166.55 $ 46,295.72 Secretary II 25 $ 38,866.86 $ 39,838.53 $ 40,834.49 $ 41,855.35 $ 42,901.74 $ 43,974.28 $ 45,073.64 $ 46,200.48 $ 47,355.49 $ 48,539.38 $ 49,752.86 Secretary III 29 $ 42,976.65 $ 44,051.06 $ 45,152.34 $ 46,281.15 $ 47,438.18 $ 48,624.13 $ 49,839.73 $ 51,085.73 $ 52,362.87 $ 53,671.94 $ 55,013.74 378
Senior Accountant 45 $ 63,807.40 $ 65,402.59 $ 67,037.65 $ 68,713.59 $ 70,431.43 $ 72,192.22 $ 73,997.03 $ 75,846.95 $ 77,743.12 $ 79,686.70 $ 81,678.87 Senior Administrative Supervisor 45 $ 63,807.40 $ 65,402.59 $ 67,037.65 $ 68,713.59 $ 70,431.43 $ 72,192.22 $ 73,997.03 $ 75,846.95 $ 77,743.12 $ 79,686.70 $ 81,678.87 Senior Building Inspector 46 $ 65,427.83 $ 67,063.53 $ 68,740.12 $ 70,458.62 $ 72,220.09 $ 74,025.59 $ 75,876.23 $ 77,773.13 $ 79,717.46 $ 81,710.40 $ 83,753.16 Senior Planner 54 $ 79,706.41 $ 81,699.07 $ 83,741.55 $ 85,835.09 $ 87,980.97 $ 90,180.49 $ 92,435.00 $ 94,745.88 $ 97,114.53 $ 99,542.39 $ 102,030.95 Site Supervisor 15 $ 32,136.00 $ 32,939.40 $ 33,762.89 $ 34,606.96 $ 35,472.13 $ 36,358.93 $ 37,267.91 $ 38,199.61 $ 39,154.60 $ 40,133.46 $ 41,136.80 Specialized Service Maint. Wkr I 25 $ 38,866.86 $ 39,838.53 $ 40,834.49 $ 41,855.35 $ 42,901.74 $ 43,974.28 $ 45,073.64 $ 46,200.48 $ 47,355.49 $ 48,539.38 $ 49,752.86 Specialized Service Maint. Wkr II 33 $ 47,438.70 $ 48,624.67 $ 49,840.29 $ 51,086.29 $ 52,363.45 $ 53,672.54 $ 55,014.35 $ 56,389.71 $ 57,799.45 $ 59,244.44 $ 60,725.55 Specialized Service Maint. Wkr III 37 $ 52,346.96 $ 53,655.64 $ 54,997.03 $ 56,371.95 $ 57,781.25 $ 59,225.78 $ 60,706.43 $ 62,224.09 $ 63,779.69 $ 65,374.18 $ 67,008.54 Streets & Construction Supervisor 45 $ 63,807.40 $ 65,402.59 $ 67,037.65 $ 68,713.59 $ 70,431.43 $ 72,192.22 $ 73,997.03 $ 75,846.95 $ 77,743.12 $ 79,686.70 $ 81,678.87 Streets & Construction Worker I 24 $ 37,997.93 $ 38,947.88 $ 39,921.58 $ 40,919.62 $ 41,942.61 $ 42,991.17 $ 44,065.95 $ 45,167.60 $ 46,296.79 $ 47,454.21 $ 48,640.56 Streets & Construction Worker II 30 $ 44,056.93 $ 45,158.36 $ 46,287.32 $ 47,444.50 $ 48,630.61 $ 49,846.38 $ 51,092.54 $ 52,369.85 $ 53,679.10 $ 55,021.07 $ 56,396.60 Streets & Construction Worker III 34 $ 48,659.90 $ 49,876.39 $ 51,123.30 $ 52,401.39 $ 53,711.42 $ 55,054.21 $ 56,430.56 $ 57,841.33 $ 59,287.36 $ 60,769.54 $ 62,288.78 Systems Technician 32 $ 46,287.96 $ 47,445.16 $ 48,631.29 $ 49,847.07 $ 51,093.25 $ 52,370.58 $ 53,679.84 $ 55,021.84 $ 56,397.39 $ 57,807.32 $ 59,252.50 Transit Coordinator 32 $ 46,287.96 $ 47,445.16 $ 48,631.29 $ 49,847.07 $ 51,093.25 $ 52,370.58 $ 53,679.84 $ 55,021.84 $ 56,397.39 $ 57,807.32 $ 59,252.50 Transit Driver 20 $ 34,404.80 $ 35,264.92 $ 36,146.54 $ 37,050.21 $ 37,976.46 $ 38,925.87 $ 39,899.02 $ 40,896.50 $ 41,918.91 $ 42,966.88 $ 44,041.05 Transit Driver I/Dispatcher 22 $ 36,166.14 $ 37,070.29 $ 37,997.05 $ 38,946.98 $ 39,920.65 $ 40,918.67 $ 41,941.63 $ 42,990.17 $ 44,064.93 $ 45,166.55 $ 46,295.72 Transit Driver II 25 $ 38,866.86 $ 39,838.53 $ 40,834.49 $ 41,855.35 $ 42,901.74 $ 43,974.28 $ 45,073.64 $ 46,200.48 $ 47,355.49 $ 48,539.38 $ 49,752.86 Utility Systems Supervisor 46 $ 65,427.83 $ 67,063.53 $ 68,740.12 $ 70,458.62 $ 72,220.09 $ 74,025.59 $ 75,876.23 $ 77,773.13 $ 79,717.46 $ 81,710.40 $ 83,753.16 Utility Worker 22 $ 36,166.14 $ 37,070.29 $ 37,997.05 $ 38,946.98 $ 39,920.65 $ 40,918.67 $ 41,941.63 $ 42,990.17 $ 44,064.93 $ 45,166.55 $ 46,295.72 Waste Water Systems Supervisor 46 $ 65,427.83 $ 67,063.53 $ 68,740.12 $ 70,458.62 $ 72,220.09 $ 74,025.59 $ 75,876.23 $ 77,773.13 $ 79,717.46 $ 81,710.40 $ 83,753.16 Wastewater Treatment Plant Operator I 29 $ 42,976.65 $ 44,051.06 $ 45,152.34 $ 46,281.15 $ 47,438.18 $ 48,624.13 $ 49,839.73 $ 51,085.73 $ 52,362.87 $ 53,671.94 $ 55,013.74 Wastewater Treatment Plant Operator II 32 $ 46,287.96 $ 47,445.16 $ 48,631.29 $ 49,847.07 $ 51,093.25 $ 52,370.58 $ 53,679.84 $ 55,021.84 $ 56,397.39 $ 57,807.32 $ 59,252.50 Wastewater Treatment Plant Operator III 36 $ 51,031.83 $ 52,307.63 $ 53,615.32 $ 54,955.70 $ 56,329.59 $ 57,737.83 $ 59,181.28 $ 60,660.81 $ 62,177.33 $ 63,731.76 $ 65,325.06 Wastewater Treatment Plant Operator Trainee 19 $ 33,606.33 $ 34,446.49 $ 35,307.65 $ 36,190.34 $ 37,095.10 $ 38,022.48 $ 38,973.04 $ 39,947.36 $ 40,946.05 $ 41,969.70 $ 43,018.94 Water Conservation Worker 17 $ 32,136.00 $ 32,939.40 $ 33,762.89 $ 34,606.96 $ 35,472.13 $ 36,358.93 $ 37,267.91 $ 38,199.61 $ 39,154.60 $ 40,133.46 $ 41,136.80 Water Systems Supervisor 46 $ 65,427.83 $ 67,063.53 $ 68,740.12 $ 70,458.62 $ 72,220.09 $ 74,025.59 $ 75,876.23 $ 77,773.13 $ 79,717.46 $ 81,710.40 $ 83,753.16 Water Systems Worker I 26 $ 39,923.66 $ 40,921.75 $ 41,944.80 $ 42,993.42 $ 44,068.25 $ 45,169.96 $ 46,299.21 $ 47,456.69 $ 48,643.10 $ 49,859.18 $ 51,105.66 Water Systems Worker II 31 $ 45,184.19 $ 46,313.79 $ 47,471.64 $ 48,658.43 $ 49,874.89 $ 51,121.76 $ 52,399.81 $ 53,709.80 $ 55,052.55 $ 56,428.86 $ 57,839.58 Water Systems Worker III NOTES: 36 $ 51,031.83 $ 52,307.63 $ 53,615.32 $ 54,955.70 $ 56,329.59 $ 57,737.83 $ 59,181.28 $ 60,660.81 $ 62,177.33 $ 63,731.76 $ 65,325.06 There is a 2.5% increase between for all positions between steps and 1/2 steps. City employees in any of the above classifications may be catergorized as permanent full time, permanent part time, retired annuitant, or extra help (unrepresented part time) as designated in their offer letter and on the Personnel Action Form (PAF) at time of hire. Retired annuitants, permanent part time and extra help will only receive benefits as permitted by State and Federal Laws. SALARY may increase automatically on the Salary Scale for California Minimum Wage Increases. Exempt employees and is paid based on an annual wage divided by 26 pay periods. **Contracted employees in the Mxx series are the Chief of Police and the City Administrator are paid in accordance with their contract, if a new amount is contracted then the salary scale will be updated
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TITLE: Budget and Finance Policy PAGE: 1 of 4
EFFECTIVE DATE: April 12, 2016 COUNCIL RESOLUTION: 39-16
POLICY PURPOSE
To establish a comprehensive budget and finance policy for the City of Chowchilla that will serve as a guideline for operational and strategic decision making related to financial matters.
POLICY STATEMENT
Financial Plan Objectives
Through its Financial Plan the City of Chowchilla will link resources with results by:
1. Identifying community needs for essential services.
2. Organizing the programs required to provide these essential services.
3. Establishing program policies and goals which define the nature and level of program services required.
4. Identifying activities performed in delivery of program services.
5. Proposing objectives for improving the delivery of program services.
6. Identifying and appropriating the resources required to perform program activities and accomplish program objectives.
7. Setting standards to measure and evaluate the:
a. Output of Program activities
b. Accomplishment of program objectives
c. Expenditure of program appropriations.
Operating Budget
A budget resolution will be adopted by the City Council annually by June 30th which describes the budget amendment process and also specifies budget amendment authority.
1. It is City’s policy to adopt a balance budget which means:
a. Operating revenues must fully cover operating expenditures, including debt service. b. Ending fund balance must meet minimum policy levels or other target levels established by the City Council for the fiscal year.
2. In the event a balanced budget is not attainable, and the cause of the imbalance is expected to last for no more than one year, the planned use of reserves to balance the budget is permitted.
In the event that a budget shortfall is expected to continue beyond one year, the planned use of reserves must be developed as part of a corresponding strategic financial plan to close the gap through revenue increases and/or expenditure decreases. 380
3. The operating budget shall serve as the annual financial plan for the City. It shall serve as the City’s management plan for implementing goals and objectives of the City Council, City Administrator, and departments. The budget shall provide staff the resources necessary to accomplish City Council determined service levels.
Mid Year Budget Review
A review of the City’s fiscal condition for the first six months of the fiscal year will be prepared by the Finance Director and presented to Council for amendments to appropriations, if necessary, within 90 days of the mid-year point.
Annual Reporting
The City will prepare annual financial statements as follows:
1. The City will contract for an annual audit by a qualified independent certified public accountant.
The City will strive for an unmodified auditor’s opinion.
2. The City will use general accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements for the GFOA’s Award for Excellence in Financial Reporting program.
3. The City will issue audited financial statements within 270 days after the year end.
Interim Reporting
The City will prepare and issue monthly budget reports to the City Council comparing actual and budgeted revenue and expense.
Budget Administration
The City Council may amend or supplement the budget at any time after its adoption by a majority vote of the Council members. The City Administrator has the authority to make administrative adjustments to the budget as described in the resolution adopting the annual budget.
Revenue Management
The City will estimate annual revenues using an objective, analytical process. Budgeted revenues will be estimated conservatively using accepted standards and estimate provided by the state, other governmental agencies, consultants and/or reliable economic forecasters when available.
1. The City will seek to maintain a diversified and stable revenue base to protect it from short-term fluctuations in any one revenue source.
2. The City will fund current expenditures with current revenues or rolling over short-term debt.
3. The City will avoid using one-time revenues to fund ongoing program costs. 381
Appropriations
The City shall, to the extent possible pay for current year expenditures with current year revenues. Department Heads are responsible for ensuring department expenditures stay within the department’s budgeted appropriation.
Appropriations Limit
The City Council will annually adopt a resolution establishing the City’s appropriation limit calculated in accordance with Article XIII-B of the Constitution of the State of California, Section 7900 of the State of California Government Code and any other voter approved amendments or state legislation that affect the City’s appropriation limit.
Capital Improvement Management
The purpose of the Capital Improvement Plan (CIP) is to systematically plan, schedule and finance capital projects to ensure cost-effectiveness as well as conformance with established policies. The CIP is a plan organized into the same functional groupings used for the operating programs. The CIP will reflect a balance between capital replacement projects that repair, replace or enhance existing facilities, equipment or infrastructure; and capital facility projects that significantly expand or add to the City’s existing fixed assets.
1. CIP Projects: A capital improvement project is the acquisition, expansion or rehabilitation of land facilities, building, major equipment or other major infrastructure with the following criteria:
a. A project for the expansion, rehabilitation or construction of building, parks, facilities and City infrastructure with the cost of $5,000 or more.
b. The purchase of equipment with a purchase value exceeding $5,000. c. Transportation projects including but not limited to rehabilitation, new and expansion of the City’s transportation and pedestrian networks.
d. Long range infrastructure maintenance programs which increase the life of the City’s capital facilities, streets, utilities and equipment.
e. All Costs incurred in the development, presentation and publication of master plans, modeling and studies leading to the development of a CIP project.
2. The City Council will adopt and update annually a five year Capital Improvement Plan including anticipated funding sources.
3. CIP Budget Carryover: Appropriations for CIP projects lapse three years after budget adoption.
Projects which lapse from lack of project account appropriations may be resubmitted for inclusion in a subsequent CIP.
Internal Service Funds
The City will allocate the operating costs of the administrative support departments among all operating departments.
1. Fleet Services pays for the management, maintenance and servicing of all the vehicles and equipment the City owns. These annual costs will be allocated to the other City funds and shall be set to equal annual expenses of the fund.
2. Information Technology (IT) Services pays for management, maintenance, and servicing of all computer equipment, phones, copiers, and electronic devices for the City. These annual costs will be allocated to the other City funds and shall be set to equal annual expenses of the fund. 382
Grants Management
The City shall actively pursue federal, state and other grant opportunities when deemed appropriate. Before accepting any grant, the City shall thoroughly consider the implications in terms of ongoing obligations that will be required in connection with acceptance of said grant.
The term of Grant funding positions should be clearly identified and presented to City Council for approval. It is mandatory to disclose if General Fund revenues will be needed to fund a position after the Grant expires. Grant funding should be considered to leverage City funds.
Programs financed with grant monies will be budgeted in separate cost centers and the service program will be adjusted to reflect the level of funding.
RESPONSIBILITY FOR ENFORCEMENT
The City Administrator and Finance Director have authority to oversee the operational issues associated with the maintenance of the Budget and Finance Policy. Department Heads and supervisors are responsible for ensuring department expenditures stay within the department’s budget appropriations.
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City of Chowchilla
ADMINISTRATIVE POLICY and PROCEDURE MANUAL
Section: Finance Date: April 2016
Subject: Investment Policy Council Approval: April 12, 2016 REF: CPP-F11 Resolution 40-16
POLICY PURPOSE
This statement is intended to provide guidelines for the prudent investment of the City of Chowchilla's temporary idle cash for all funds, and outline the policies for maximizing the efficiency of theCity's cash management system. Theultimate goal isto enhance the economic status of the City while protecting its pooled cash.
The normal operating funds of the City shall be governed by the constraints imposed by this policy.
However, recognizing the need for special consideration in investing substantial proceeds fromthe debt issue activities of the City, the full range of investment opportunities authorized by California Government Code Section 53601 will apply to funds from debt issue activities.
OBJECTIVE
The City's cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the City to invest funds to the fullest extent possible. The City attempts to obtain the highest yield obtainable as long as investments meet the criteria established for safety and liquidity.
PRUDENT INVESTOR STANDARD
Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation but for investment, considering the probable safety of their capital as well as the probable income to be derived.
The standard of prudence to be used by investment officials shall be “Prudent Investor Rule” (Civil CodeSection 2261, et seq.).1 This affords theCity a broad spectrum of investment opportunities as long as the investment is deemed prudent and is allowable under current legislation of the State of California (Government Code Section 53601, et seq.).
OBJECTIVES
As specified in California Government Code Section 53600.5, when investing, reinvesting, purchasing, acquiring, exchanging, selling and managing public funds, primary objectives, in priority order, of the investment activities shall be:
1 The Prudent Investor Rule states, in essence, that "in investing ... property for the benefit of another, a trustee shall exercise the judgment and care, underthecircumstances thenprevailing, which menofprudence, discretion andintelligenceexerciseinthemanagementoftheirownaffairs. . .'' 384
1. Safety- The safety and risk associated with an investment refers to the potential loss of principal, interest or a combination of these amounts. Safety of principal is the foremost objective of the investment program. Investments of the City of Chowchilla shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.
2. Liquidity- This refers to the ability to "cash in" at any moment in time with a minimal chance of losing some portion of principal or interest. The investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirement that might be reasonably anticipated.
3. Yield- Yield is the potential dollar earnings an investment can provide, and sometimes is described as the rate of return. Yield is a consideration only after the basic requirements of safety and liquidity have been met.
DELEGATION OF AUTHORITY
Authority to manage the investment program is derived from California Government Code Section 53600, et seq. Management responsibility for the investment program is hereby delegated to the Finance Director who shall establish written procedures for the operation of the investment program consistent with this investment policy and the requirements of applicable laws. The Finance Director shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of internal staff and any external investment advisors.
All participants in the investment process shall act as custodians of the public trust and all investment officials shall recognize that the investment portfolio is subject to public review and evaluation. The overall program shall be designed and managed with a degree of professionalism that is worthy of the public trust. All investment related activity shall be done in conformance with this policy and all applicable State and Federal laws and regulations.
ETHICS AND CONFLICTS OF INTEREST
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officers shall disclose any financial interest in financial institutions that conduct business with the City, and they shall further disclose any personal financial/investment positions that could be related to the performance of the City's portfolio. Employees and officers shall subordinate their personal investment transactions to those of the City, particularly with regard to the timing of purchases and sales, and shall avoid transactions that might impair public confidence.
INVESTMENT GUIDELINES
All Cityfundsnotrequired forimmediate expenditure shallbe fullyinvested ordeposited to maximize investment returns. To maximize returns, the economy and market conditions should be monitored in order to assess the probable course of interest rates.
The Finance Director shall utilize those eligible investments instruments as set forth in Government Code Sections 53601 and 53635 while following these guidelines:
1. Safekeeping andCustody - All investments oftheCityshallhavetheCityof Chowchilla as the registered owner or shall be kept in custody of the City or the trust department of its designated third party, safekeeping institution. If securities are kept by a safekeeping institution, the City shall have access to buy and sell such securities independently of any broker. While in safekeeping, the City shall have on file from its designated bank, a written statement that the City has a 'perfected interest' in all securities held in the trust department. 385
The trust department shall be required to send the City a monthly statement of what is being kept. The Finance Director shall state in the monthly treasurer's report that the statement from the trustee has been reviewed and that the securities are being adequately protected or insured against risk of loss.
2. Diversification - Investments shall be diversified among institutions, type of securities and maturities. Investments shall be diversified to eliminate the risk of loss resulting from over concentration of investments in a specific maturity, issuer or class of securities. In establishing a diversification strategy the following general policies and constraints shall apply:
a. Portfolio maturities shall be matched versus liabilities to avoid undue concentration in a specific maturity sector.
b. Maturities selected shall provide for stability of income and liquidity c. Disbursement and payroll dates shall be covered through liquid investments with a daily maturitydate.
3. Collateralization - All individual certificates of deposit in excess of $250,000 must be collateralized. Collateral must meet the requirements of California Government Code Section 53652.
4. Financial Institutions -In selecting financial institutions, the creditworthiness shall be considered and the Finance Director shall review the financial history of the institution and utilize only those depositories that are qualified public depositories as established by state law. City funds in excess of the FDIC insured amount shall be invested only in financial institutions sufficiently capitalized to accommodate the City's cash needs. Investments shall not knowingly be made in any financial institution that practices or supports directly or indirectly through its actions discrimination on the basis of race, religion, color, creed, natural or ethnic origin, age, sex or physical disability.
5. Brokers/Dealers -The City shall select only broker/dealers in accordance with the requirements of California Government Code Section 53601.5 who are licensed and in good standing with the California Department of Securities, the Securities and Exchange Commission, the National Association of Securities Dealers or other self-regulatory organizations. Before engaging in investment transactions with a broker/dealer the City shall have received from said firm a signed Certification Form. This form shall attest that the individual has reviewed the City of Chowchilla's Investment Policy and understands the policy and intends to present investment recommendations and transactions to the City that are appropriate under the terms and conditions of the Investment Policy
6. Reporting - The Finance Director shall report quarterly to the City Council the type of investment, financial institution, date of maturity, amount of investment, current market value, rate of interest for all securities and a statement that all City investments are in compliance with the City investment policy and all applicable provisions of the California Government Code.
7. Liquidity -The City of Chowchilla strives to maintain the level of investment of all funds as near 100% as possible, through daily and projected cash flow determinations always maintaining sufficient funds available to meet six months of obligations. The basic premise underlying the City's investment philosophy is, and will continue to be, to insure that money is always safe and available when needed.
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INVESTMENTS PERMITTED AND LIMITATIONS
Allowable investments for the portfolio of The City of Chowchilla are limited by California Government Code Sections 53601 et seq. 53635. Percentages of Investment Participation and percentages of Maximum, Participation apply at the time of purchase. In no event, shall investment maturities exceed five years.
U.S. Treasury Securities
United States Treasury notes, bonds, bills or certificates of indebtedness, or those for which the full faithandcreditoftheUnitedStatearepledgedforthepaymentofprincipalandinterest.
Maximum Maturity 5 years
Investment Participation 100%
Federal Agencies Securities
Obligations issued by Federal Government agencies and Government Sponsored Enterprises (U.S.
Instrumentalities) such as the Federal Farm Credit Bank (FFCB), the Federal Home Loan Bank (FHLB), the Federal National Mortgage Association (FNMA), the Federal Home Loan Mortgage Corporation (FHLMC) and other similar securities. Such securities are obligations of the agencies themselves, but there is also an implied guarantee by the United States Government.
Maximum Maturity 5 years
Investment Participation 100%
Certificates of Deposit
Issued by commercial banks and credit unions with federal deposit insurance available for amounts up to $250,000. Financial institutions must provide collateral for deposits over $250,000.
MaximumMaturity 5 years
Investment Participation I 00%
5 Years
30%
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Negotiable Certificates of Deposit
Issued by commercial banks and credit unions with federal deposit insurance available for amounts up to $250,000.
MaximumMaturity 5 years
Investment Participation 100%
5 Years
30%
Local Agency Investment Fund (LAIF)
The Local Agency Investment Fund (LAIF) is a special fund in the California StateTreasury created and governed pursuant to Government Code Sections 16429.1 et seq. It is a pooled investment fund managed by the State Treasurer's office for the exclusive benefit of governmental entities within California. Principal amount withdrawal of $15 million or greater need 24 hour notice and less that$15millionmay bewithdrawnthesameday.
MaximumMaturity NIA
Investment Participation Maximum allowed by LAIF
Medium-Term Corporate Notes
Medium Term Notes of a maximum of five years maturity issued by corporations organized and operating with the United States or by depository institutions licensed by the United States or any statesand operatingwithintheUnitedStates. A rating agencymustratenotes eligible for investment "AAA"or"AA"
If the credit rating of the security falls below the "A"grade, itmust be sold and removed from the City portfolio
MaximumMaturity 5 years
Investment Participation 30%
PROGRAM TO ENCOURAGE LOCAL DEVELOPMENT
To encourage local economic development, it is encouraged to use local financial institutions to provide investment products for a portion of the City's portfolio. Such products will not necessarily result in maximum earnings for the portfolio. However, the loss of short-term investment yields maybe offsetbythepotential expansion ofthetaxbase. Localfinancial institutions eligiblefor participation in this program are defined as any financial institution whose deposits are insured by the Federal Deposit Insurance Corporation (for commercial and savings banks), Savings Association Insurance Fund (for savings and loans associations) and the National Credit Union Share Insurance Fund (for credit unions) and organized and chartered under the Jaws of the United States or the State of California. Local institutions shall mean any financial institution headquartered in Madera County or any financial institution with a full service branch in Madera County. The institution shall be able to collateralize the City funds in accordance with California Government CodeSection53652.
INTERNAL CONTROLS
A system of internal controls will be maintained to assure compliance with Federal and State regulations, city council direction, and prudent cash management procedures. There will be an annual audit conducted by an independent outside auditing firm to ensure compliance with all regulations and the investment policy of the City
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STATEMENT OF INVESTMENT POLICY
The City of Chowchilla's investment policy shall be adopted by resolution of the City Council. The policy shall be reviewed annually by the City Council and they must approve anymodifications.
RESPONSIBILITY FOR ENFORCEMENT
The City Administrator and Finance Director have authority to oversee the operational issues associated with the maintenance of the Budget and Finance Policy. Department Heads and supervisors are responsible for ensuring department expenditures stay within the department’s budget appropriations.
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City of Chowchilla
ADMINISTRATIVE POLICY and PROCEDURE MANUAL
Section: Finance Date:
Subject: Reserve Policy Supersedes: N/A
Ref:
Council Approval:
Applies to: All Employees Approved for Distribution by:
Pages: 1 to 6
Note: Policy language subject to modification at any time.
POLICY PURPOSE
To establish City Council policy for the administration of Reserves defined as fund balances in governmental funds and net working capital in proprietary funds.
BACKGROUND
Prudent financial management dictates that some portion of the funds available to the City be reserved for future use.
As a general budget principle concerning the use of reserves, the City Council decides whether to appropriate funds from Reserve accounts. Even though a project or other expenditure qualifies as a proper use of Reserves, the Council may decide that it is more beneficial to use current year operating revenues or bond proceeds instead, thereby retaining the Reserve funds for future use. Reserve funds will not be spent for any function other than the specific purpose of the Reserve account from which they are drawn without specific direction in the annual budget; or by a separate City Council action. Information regarding Annual Budget Adoption and Administration is contained in the Budget and Finance Policy.
GOVERNMENTAL FUNDS AND FUND BALANCE DEFINED
Governmental Funds including the General Fund, Special Revenue Funds, Capital Projects Funds and Debt Service Funds have a short-term or current flow of financial resources, measurement focus and basis of accounting and therefore, exclude longterm assets and long-term liabilities. The term Fund Balance, used to describe the resources that accumulate in these funds, is the difference between the fund assets and fund liabilities of these funds. Fund Balance is similar to the measure of net 390
working capital that is used in private sector accounting. By definition, both Fund Balance and Net Working Capital exclude long-term assets and long-term liabilities.
ENTERPRISE FUNDS AND NET WORKING CAPITAL DEFINED
Enterprise Funds have a long- term or economic resources measurement focus and basis of accounting and therefore, include long-term assets and liabilities. This basis of accounting is very similar to that used in private sector. However, instead of Retained Earnings, the term Net Assets is used to describe the difference between fund assets and fund liabilities. Since Net Assets include both long-term assets and liabilities; the most comparable measure of proprietary fund financial resources to governmental Fund Balance is Net Working Capital, which is the difference between current assets and current liabilities. Net Working Capital, like Fund Balance, excludes long-term assets and long-term liabilities.
GOVERNMENTAL FUND RESERVES (FUND BALANCE)
For Governmental Funds, the Governmental Accounting Standards Board (“GASB”) Statement No. 54 defines five specific classifications of fund balance. The five classifications are intended to identify whether the specific components of fund balance are available for appropriation and are therefore “Spendable.” The classifications also are intended to identify the extent to which fund balance is constrained by special restrictions, if any. Applicable only to governmental funds, the five classifications of fund balance are as follows:
CLASSIFICATIONS NATURE OF RESTRICTION
Non-spendable Cannot be readily converted to cash
Restricted Externally imposed restrictions
Committed City Council imposed commitment
Assigned City Manager assigned purpose/intent
Unassigned Residual balance not otherwise restricted
A. Non-spendable fund balance: That portion of fund balance that includes amounts that are either (a) not in a spendable form, or (b) legally or contractually required to be maintained intact. Examples of Non-spendable fund balance include:
1. Reserve for Long Term Receivables and Advances: This Reserve is used to identify and segregate that portion of the City’s financial assets which are not due to be received for an extended period, so are not available for appropriation during the budget year.
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2. Reserve for Prepaid Assets: This reserve represents resources that have been paid to another entity in advance of the accounting period in which the resource is deducted from fund balance. A common example is an insurance premium, which is typically payable in advance of the coverage period. Although prepaid assets have yet to be deducted from fund balance, they are no longer
B. Restricted fund balance: The portion of fund balance that reflects constraints placed on the use of resources (other than non-spendable items) that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. Examples of restricted fund balance are:
1. Reserve for Debt Service: Funds are placed in this Reserve at the time debt is issued. The provisions governing the Reserve, if established, are in the Bond Indenture and the Reserve itself is typically controlled by the Trustee.
2. Reserve for Special Revenues: Special revenue funds account for revenues that are received for a specifically identified purpose and are restricted by the very nature of the revenue received.
3. Reserve for Capital Projects: Capital project funds reserve funds for specified capital improvements such as construction projects, facility improvements and infrastructure improvements. These funds also include Impact Fees.
C. Committed fund balance: That portion of a fund balance that includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action by the government’s highest level of decision making authority, and remain binding unless removed in the same manner. The City considers a resolution to constitute a formal action for the purposes of establishing committed fund balance. The action to constrain resources must occur within the fiscal reporting period; however the amount can be determined subsequently. City Council imposed Commitments are as follows:
Emergency Contingency Reserve: Funds designated to mitigate costs of unforeseeable emergencies and natural disasters. A 4/5 council vote is required to spend funds as well as a minimum amount of $50,000. Should the Contingency Reserve be used, the City Administrator shall present a plan to City Council to replenish the reserve within three years. 392
D. Assigned fund balance: That portion of a fund balance that includes amounts that are constrained by the City’s intent to be used for specific purposes but that are not restricted or committed. This policy hereby delegates the authority to the City Administrator or designee to modify or create new assignments of fund balance.
Constraints imposed on the use of assigned amounts may be changed by the City Administrator or his designee. Appropriations of balances are subject to the Budget and Finance Policy concerning budget adoption and administration. This also includes encumbered amounts at year end.
E. Unassigned fund balance: These are the residual positive net resources of the General Fund in excess of what can be properly be classified in one of the other four categories, or negative balances in all other funds.
F. Reserve Funding Levels: The Government Finance Officers Association (GFOA) recommends a minimum of two months (17%) of operating expenditures, excluding capital expenditures, to be the level of the Unrestricted Fund Balance, which includes the last three categories (Committed, Assigned & Unassigned) where the only constraint on spending, if any, is imposed by the government itself.
ENTERPRISE FUND RESERVES (NET WORKING CAPITAL)
In the case of Enterprise Funds, Generally Accepted Accounting Principles (“GAAP”) does not permit the reporting of reserves on the face of City financial statements.
However, this does not preclude the City from setting policies to accumulate financial resources for prudent financial management of its proprietary fund operations. Since proprietary funds may include both long-term capital assets and long-term liabilities, the most comparable measure of liquid financial resources that is similar to fund balance in proprietary funds is net working capital which is the difference between current assets and current liabilities. For all further references to reserves in Enterprise Funds, Net Working Capital is the intended meaning.
The delivery of water, wastewater, storm drain and solid waste services are accounted for in Enterprise Funds. These "business-type activities'' are operated in a manner similar to businesses in the private sector and are primarily funded through user fees and charges. All costs related to providing these services, including direct and indirect operating costs, capital Improvements and depreciation are supported by user charges and fees and shall not be subsidized by the General Fund.
It shall be the policy of the City to establish reserve fund guiding principles for water, wastewater, storm drain and solid waste services and to maintain a rate stabilization account as part of these reserve policies.
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Section 1 Operating Reserve Funds:
Each utility operating reserve fund is to be used for unanticipated events that impair the ability of the City to provide specific utility services in its normal course of business. The methodology to establish these reserve funds shall be based upon the annual adopted operating budget for each fund which represents the amount necessary to provide for three months (25%) of operations in the event of a major disruption to revenues. The use of these reserve funds shall be restricted to emergency situations resulting from the loss of revenues and must be replenished before the end of the following fiscal year.
Section 2 Capital Reserve Funds:
A Capital Reserve fund is a fund used to accumulate a set amount of excess revenues for the purpose of financing certain capital Improvements on a pay-asyou-go basis when the Improvement has a fairly short life expectancy or the use of bond financing is not cost effective. Major long-term capital Infrastructure projects may be financed through enterprise bonds. Small unanticipated capital projects may also be financed through the capital reserve fund. The Public Works Director with the approval of the City Administrator shall determine an appropriate "contribution” to the capital reserve fund each year and identify it as part of the Capital Improvement Budget.
Section 3 Rate Stabilization Fund – Solid Waste:
The purpose of the Rate Stabilization Fund is to maintain a prescribed stable balance in reserve as a means to mitigate future rate increases. The use of this reserve fund is limited to only operations and maintenance related expenses and not capital improvements. This reserve is specific to Solid Waste and serves as the operating reserve as these services are contracted out and the City does not have as much control on expenses.
Section 4 Replenishment of Reserves:
The Director of Public Works with the approval of the City Administrator shall establish a replenishment schedule pursuant to the guidelines provided in this policy.
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EQUIPMENT REPLACEMENT RESERVE FUNDS
The City Council has decided to avoid, whenever possible, expensive lease/purchase arrangements or incurring replacement cost expenses all at once in a single fiscal year for vehicles and equipment. This can be made possible by establishing equipment replacement accounts for each City Utility Enterprise Fund and the General Fund. Each year, depreciation is calculated on a straight-line basis for several years, depending on the projected useful life of each piece of equipment or vehicle, for all items that cost $5,000 or more. Depreciation schedules are determined at the time of purchase and have been examined each year during the City’s audit. An amount equal to the annual depreciation expense for all equipment will be placed into an account each year. Additionally, any proceeds from the sale of City vehicles and equipment will be placed into the appropriate equipment replacement account.
Each reserve fund can only be used to replace equipment from that fund and is not to be used for any other purpose unless approved by a majority vote of City Council. The use of the funds can be included in the annual budget which is approved by Council. The Finance Director will present an annual reconciliation of the reserve funds to Council.
RESPONSIBILITY FOR ENFORCEMENT
The City Administrator and Finance Director has authority to oversee the operational issues associated with the maintenance of the Budget and Finance Policy. Department Heads and supervisors are responsible for ensuring department expenditures stay within the department’s budget appropriations.
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TITLE: Debt Management Policy PAGE: 1 of 6
EFFECTIVE DATE: February 14, 2017 COUNCIL RESOLUTION: 19-17
POLICY BACKGROUND
This Debt Management Policy (the “Debt Policy”) of the City of Chowchilla (the “City”) was approved by the City Council on February 14, 2017. The Debt Policy may be amended by City Council as it deems appropriate from time to time in the prudent management of the debt of the City.
This Debt Policy will also apply to any debt issued by the Successor Agency to the Dissolved a Redevelopment Agency of the City of Chowchilla (“Successor Agency”), the Chowchilla Public Financing Authority or the Housing Authority of the City of Chowchilla, or any other public agency for which the City Council of the City acts as its legislative body.
The Debt Policy has been developed to provide guidance in the issuance and management of debt by the City of Chowchilla or its related entities and is intended to comply with Government Code Section 8855(i), effective on January 1, 2017. The main objectives are to establish conditions for the use of debt; to ensure that debt capacity and affordability are adequately considered; to minimize the City’s interest and issuance costs; to maintain the highest possible credit rating; to provide complete financial disclosure and reporting; and to maintain financial flexibility for the City.
Debt, properly issued and managed, is a critical element in any financial management program. It assists in the City’s effort to allocate limited resources to provide the highest quality of service to the public. The City understands that poor debt management can have ripple effects that hurt other areas of the City.
On the other hand, a properly managed debt program promotes economic growth and enhances the vitality of the City of Chowchilla for its residents and businesses.
POLICY PURPOSE
This Debt Policy shall govern all debt undertaken by the City. The City hereby recognizes that a fiscally prudent debt policy is required in order to:
• Maintain the City’s sound financial position.
• Ensure the City has the flexibility to respond to changes in future service priorities, revenue levels, and operating expenses.
• Protect the City’s credit-worthiness.
• Ensure that all debt is structured in order to protect both current and future taxpayers, ratepayers and constituents of the City.
• Ensure that the City’s debt is consistent with the City’s planning goals and objectives and capital improvement program or budget, as applicable.
• Encourage those that benefit from a facility/improvement to pay the cost of that facility/improvement without the need for the expenditure of limited general fund resources. 396
POLICIES
Purposes for Which Debt May Be Issued
The City will consider the use of debt financing primarily for capital improvement projects (CIP) when the project’s useful life will equal or exceed the term of the financing and when resources are identified sufficient to fund the debt service requirements. An exception to this CIP driven focus is the issuance of short-term instruments such as tax and revenue anticipation notes, which are to be used for prudent cash management purposes and conduit financing, as described below. Bonded debt should not be issued for projects with minimal public benefit or support, or to finance normal operating expenses.
If a department has any project which is expected to use debt financing, the department director is responsible for expeditiously providing the Chief Executive Officer and the Director of Finance with reasonable cost estimates, including specific revenue accounts that will provide payment for the debt service. This will allow an analysis of the project’s potential impact on the City’s debt capacity and limitations. The department director shall also provide an estimate of any incremental operating and/or additional maintenance costs associated with the project and identify sources of revenue, if any, to pay for such incremental costs. (i) Long-Term Debt. Long-term debt may be issued to finance or refinance the construction, acquisition, and rehabilitation of capital improvements and facilities, equipment and land to be owned and/or operated by the City. (a) Long-term debt financings are appropriate when the following conditions exist:
• When the project to be financed is necessary to provide basic services. • When the project to be financed will provide benefit to constituents over multiple years.
• When total debt does not constitute an unreasonable burden to the City and its taxpayers and ratepayers.
• When the debt is used to refinance outstanding debt in order to produce debt service savings or to realize the benefits of a debt restructuring. (b) Long-term debt financings will not generally be considered appropriate for current operating expenses and routine maintenance expenses.
(c) The City may use long-term debt financings subject to the following conditions:
• The project to be financed has been or will be approved by the City Council. • The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the average useful life of the project to be financed by more than 20%, unless specific conditions exist that would mitigate the extension of time to repay the debt and it would not cause the City to violate any covenants to maintain the tax-exempt status of such debt, if applicable. • The City estimates that sufficient income or revenues will be available to service the debt through its maturity.
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• The City determines that the issuance of the debt will comply with the applicable requirements of state and federal law.
• 17 The City considers the improvement/facility to be of vital, time-sensitive need of the community and there are no plausible alternative financing sources (d) Periodic reviews of outstanding long-term debt will be undertaken to identify refunding opportunities. Refunding will be considered (within federal tax law constraints, if applicable) if and when there is a net economic benefit of the refunding. Refunding’s which are non-economic may be undertaken to achieve City objectives relating to changes in covenants, call provisions, operational flexibility, tax status of the issuer, or the debt service profile.
In general, refunding’s which produce a net present value savings of at least four (4) percent of the refunded debt will be considered economically viable.
Refunding’s which produce a net present value savings of less than four (4) percent or negative savings will be considered on a case-by-case basis, and are subject to City Council approval.
(ii) Short-term debt. Short-term borrowing may be issued to generate funding for cash flow needs in the form of Tax and Revenue Anticipation Notes (TRAN).
Short-term borrowing, such as commercial paper, and lines of credit, will be considered as an interim source of funding in anticipation of long-term borrowing.
Short-term debt may be issued for any purpose for which long-term debt may be issued, including capitalized interest and other financing-related costs. Prior to issuance of the short-term debt, a reliable revenue source shall be identified to secure repayment of the debt. The final maturity of the debt issued to finance the project shall be consistent with the economic or useful life of the project and, unless the City Council determines that extraordinary circumstances exist, must not exceed seven (7) years.
Short-term debt may also be used to finance short-lived capital projects; for example, the City may undertake lease-purchase financing for equipment, and such equipment leases may be longer than 7 years.
(iii) Financings on Behalf of Other Entities. The City may also find it beneficial to issue debt on behalf of other governmental agencies or private third parties in order to further the public purposes of City. In such cases, the City shall take reasonable steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and that the issuance of such debt is consistent with the policies set forth herein. In no event, will the City incur any liability or assume responsibility for payment of debt service on such debt.
Types of Debt
In order to maximize the financial options available to benefit the public, it is the policy of the City of Chowchilla to allow for the consideration of issuing all generally accepted types of debt, including, but not exclusive to the following:
• General Obligation (GO) Bonds: General Obligation Bonds are suitable for use in the construction or acquisition of improvements to real property that benefit the public at large. 398
Examples of projects include libraries, parks, and public safety facilities. All GO bonds shall be authorized by the requisite number of voters in order to pass. • Revenue Bonds: Revenue Bonds are limited-liability obligations tied to a specific enterprise or special fund revenue stream where the projects financed clearly benefit or relate to the enterprise or are otherwise permissible uses of the special revenue. An example of projects that would be financed by a Revenue Bond would be improvements to a water system, which would be paid back with money raised from the rates and charges to water users. Generally, no voter approval is required to issue this type of obligation but in some cases, the City must comply with proposition 218 regarding rate adjustments. • Lease-Backed Debt/Certificates of Participation (COP/Lease Revenue Bonds):
Issuance of Lease-backed debt is a commonly used form of debt that allows a City to finance projects where the debt service is secured via a lease agreement and where the payments are budgeted in the annual budget appropriation by the City from the general fund. Lease-Backed debt does not constitute indebtedness under the state or the City’s constitutional debt limit and does not require voter approval. Lease Revenue Bonds may be issued by the Chowchilla Public Financing Authority on behalf of the City. • Special Assessment/Special District Debt: The City will consider requests from developers for the use of debt financing secured by property based assessments or special taxes in order to provide for necessary infrastructure for new development only under strict guidelines adopted by the City Council, which may include minimum value-tolien ratios and maximum tax burdens. Examples of this type of debt are Assessment Districts (AD) and Community Facilities Districts (CFD) or more commonly known as Mello-Roos Districts. In order to protect bondholders as well as the City’s credit rating, the City will also comply with all State guidelines regarding the issuance of special district or special assessment debt, as well as any policy required to be adopted under Government Code Section 53312.7.
• Tax Allocation Bonds: Tax Allocation Bonds are special obligations that are secured by the allocation of tax increment revenues that are generated by increased property taxes in the designated redevelopment area. Tax Allocation Bonds are not debt of the City. Due to changes in the law affecting California Redevelopment agencies with the passage of ABX1 26 (as amended, the Dissolution Act) as codified in the California Health and Safety Code, the Redevelopment Agency of the City of Chowchilla (RDA) was dissolved as of February 1, 2012, and its operations substantially eliminated but for the continuation of certain enforceable RDA obligations to be administered by the Successor Agency. The Successor Agency has and may issue Tax Allocation Bonds to refinance outstanding obligations of the RDA, subject to limitations included in the Dissolution Act. • Multi-Family Mortgage Revenue Bonds: The City is authorized to issue mortgage revenue bonds to finance the development, acquisition and rehabilitation of multi-family rental projects. The interest on the bonds can be exempt from Federal and State taxation.
As a result, bonds provide below market financing for qualified rental projects. In addition, the bonds issued can qualify projects for allocations of Federal low-income housing tax credits, which can provide a significant portion of the funding necessary to develop affordable housing.
• HUD Section 108 Loan Guarantee Program: The U.S. Department of Housing and Urban Development (HUD) Section 108 Loan Guarantee Program allows cities to use their annual Community Development Block Grant (CDBG) entitlement grants to obtain 399
federally guaranteed funds large enough to stimulate or pay for major community development and economic development projects. The program does not require a pledge of the City’s General Fund, only of future CDBG entitlements. By pledging future CDBG entitlement grants as security, the City can borrow at favorable interest rates because of HUD’s guarantee of repayment to investors.
The City may from time to time find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of this Debt Policy.
To maintain a predictable debt service burden, the City will give preference to debt that carries a fixed interest rate. An alternative to the use of fixed rate debt is variable rate debt. The City may choose to issue securities that pay a rate of interest that varies according to a pre-determined formula or results from a periodic remarketing of securities. When making the determination to issue bonds in a variable rate mode, consideration will be given in regards to the useful life of the project or facility being financed or the term of the project requiring the funding, market conditions, credit risk and third party risk analysis, and the overall debt portfolio structure when issuing variable rate debt for any purpose. The maximum amount of variable-rate debt should be limited to no more than 20 percent of the total debt portfolio.
The City will not employ derivatives, such as interest rate swaps, in its debt program. A derivative product is a financial instrument which derives its own value from the value of another instrument, usually an underlying asset such as a stock, bond, or an underlying reference such as an interest rate. Derivatives are commonly used as hedging devices in managing interest rate risk and thereby reducing borrowing costs. However, these products bear certain risks not associated with standard debt instruments.
Relationship of Debt to Capital Improvement Program and Budget The City intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City’s capital budget and the capital improvement plan.
The City shall strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear through the expenditure of available operating revenues. The City shall seek to avoid the use of debt to fund infrastructure and facilities improvements that are the result of normal wear and tear, unless a specific revenue source has been identified for this purpose, such as Gas Tax funds.
The City shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that projects are available when needed in furtherance of the City’s public purposes.
The City shall seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its general fund.
Policy Goals Related to Planning Goals and Objectives
The City is committed to financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration. The City intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City’s annual operating budget.
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It is a policy goal of the City to protect taxpayers, ratepayers and constituents by utilizing conservative financing methods and techniques to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.
The City will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges.
Except as described in Section 2.A., when refinancing debt, it shall be the policy goal of the City to realize, whenever possible, and subject to any overriding non-financial policy considerations minimum net present value debt service savings equal to or greater than 4% of the refunded principal amount.
Internal Control Procedures
When issuing debt, in addition to complying with the terms of this Debt Policy, the City shall comply with any other applicable policies regarding initial bond disclosure, continuing disclosure, post-issuance compliance, and investment of bond proceeds.
The City will periodically review the requirements of and will remain in compliance with the following:
• Any continuing disclosure undertakings under SEC Rule 15c2-12, • Any federal tax compliance requirements, including without limitation arbitrage and rebate compliance, related to any prior bond issues, and
• The City’s investment policies as they relate to the investment of bond proceeds.
Whenever reasonably possible, proceeds of debt will be held by a third-party trustee and the City will submit written requisitions for such proceeds. The City will submit a requisition only after obtaining the signature of the Chief Executive Officer or the Director of Finance / Treasurer.
Waivers of Debt Policy
There may be circumstances from time to time when strict adherence to a provision of this Debt Policy is not possible or in the best interests of the City and the failure of a debt financing to comply with one or more provisions of this Debt Policy shall in no way affect the validity of any debt issued by the City in accordance with applicable laws.
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City of Chowchilla
ADMINISTRATIVE POLICY and PROCEDURE MANUAL
FIXED ASSET INVENTORY
Section: Finance Date: October 2015
Subject: Fixed Asset Inventory Supersedes: N/A
Ref: CPP – F6 Council Approval: Resolution # -15
Applies to: All Employees Administrator Approval:
Page: 1 to 9 Exhibits: A
Note: Policy language subject to modification at any time.
Purpose
To establish a uniform policy for the accounting control and accountability of the City’s financial fixed assets. The Finance Department is the central accounting and reporting locale for all audited fixed assets. Assets under this classification must follow specific accounting rules and are subject to annual audit requirements. The accounting and reporting policies utilized by the City for its fixed assets conform to GAAP, GASB and GASB Statement No. 34.
Capital or fixed assets are real or personal property that have a value equal to or greater than the capitalization threshold for the particular classification of the asset and have an estimated useful life of greater than two years. [Land, land improvements, buildings, building improvements, machinery and equipment, vehicles, infrastructure, leasehold improvements and construction-in- progress (excluding projects donated by outside developers).
Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and that are normally stationary in nature (roads, bridges, tunnels, drainage systems, water systems and dams). Infrastructure assets do not include buildings, drives, parking lots or any other items incidental to property or access to the property.
Definitions of Terms
Capitalize: To treat as an investment in long-term capital assets rather than as an ordinary operating expense to be charged against revenue in the period in which it is incurred (immediately).
Depreciation: The reduction in value of a capital asset due to use, obsolescence, age, etc. The spreading of an assets cost over the estimated usable life of the asset.
Expense: A use of money/an expenditure of money; a cost Depreciation Schedule: A report available in Caselle Asset Management Module which will provide the cost, current year depreciation, life-to-date depreciation, and net book value of every capital asset recorded.
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Estimated Useful Life/Depreciable Life: The time period over which the original cost or value of an asset is spread to recorded as an expense. The life is determined by Internal Revenue Service guidelines unless evidence to the contrary is available which suggests a different time period. (See Exhibit A) Policy
1. Fixed assets must be capitalized if they have a useful life of two or more years. In determining useful life, the City should consider the asset’s present condition, use of the asset, construction type, and maintenance policy and adherence to policy as well as how long it is expected to meet service demands.
2. Not every asset with a useful life greater than two years needs to be capitalized. To do so is an unnecessary burden and will not materially affect financial results. The table below lists what will be used in determining the dollar thresholds to use for tracking the City’s financial fixed assets.
Capitalization and Depreciation Thresholds
Land $1 or more (capitalized but not depreciated)
Land Improvements $5,000 and more
Building $5,000 and more
Building Improvements* $5,000 and more
Machinery and Equipment $5,000 and more
Infrastructure – based on total project cost $30,000 and more Construction in Progress Costs accumulated and capitalized upon completion
*excludes painting, carpeting, draperies, window shades or blinds
3. Capitalization thresholds should be applied to individual assets, not to a group of assets except in specific situations (contact the Finance Department for guidance).
4. Tracking and control methods over non-capitalized fixed assets should be maintained:
a. Assets that are, by nature, susceptible to theft or personal use (i.e., cameras, telecommunications equipment, such as cell phones and PDA’s, laptops, tablet PC’s, etc.), which have a cost of less than $5,000, but more than $300, should be tracked, and at the discretion of the departments, may be tracked in the Caselle Asset Management module using the classification of “Inventory Only”.
b. Security of these and all fixed assets is to be maintained at the department level and is the responsibility of the Department Head or his/her designee, such as the property management custodian/property monitor.
Procedure
1. Each City department and division is responsible for the physical security, the use, maintenance, accounting and disposal of the fixed assets assigned to their units. 403
2. The Finance Department is responsible for maintaining the Asset Management Module
3. Each department will enter invoices into the Accounts Payable Module unless otherwise agreed to with the Finance Department. If the invoice is for “Inventory Only” items they should use the 5000 series accounts. If the invoice is for Capitalized items, the 6000 account series should be used.
4. Every month the Finance Department will review all items entered into the Asset Management Module for proper coding and when applicable, proper inclusion in the General Ledger.
5. Financial fixed assets will be physically observed and counted on an annual basis. The Finance Department will assist departments in making random selections of assets to be observed at the end of each fiscal year and will provide instructions and appropriate forms to be completed for assets observed. More frequent audits of non-capitalized “sensitive” assets are left to the discretion of each department.
6. All departmental inventory records are subject to audit by the City’s external auditors or at the discretion of the Finance Department.
7. Transfers. A Fixed Asset Transfer form must be completed and signed by the department head relinquishing the asset for all asset transfers. The form must then be approved by the City Administrator or his/her designee and then submitted to the Finance Department for approval by the Finance Director. The Finance Department will then be responsible for updating the Asset Management Module.
8. Disposals. For all fixed asset disposals, a Fixed Asset Disposition form must be completed and signed by the department head disposing of the asset. The form must then be approved by the City Administrator or his/her designee and then submitted to the Finance Department for approval by the Finance Director. The Finance Department will then be responsible for updating the Asset Management Module. The form can be used for a single asset disposal or a group of assets, provided a list is attached. Any proceeds resulting from the disposed asset(s) must also be disclosed (with supporting documents attached).
Recording of Land, Rights of Way, Easements and Intangibles Land
Land is capitalized but not depreciated. It is recorded at historical cost and remains at that cost until disposed of. If there is a gain or loss on the sale of the land, it must be reported on the Fixed Asset Disposition form. All land will be capitalized unless the City plans to immediately sell it instead of putting it to use.
The following items should be included as part of the cost of the land: purchase price or fair market value at the time of the gift or donation, commissions, professional fees (title searches, legal costs, appraisals, etc.) grading removal, relocation, or reconstruction of properties of others (telephone and power lines); interest, accrued and unpaid taxes at the date of purchase; other costs incurred in acquiring the land.
Rights of Way (ROW) and Easements: ROW cost will be recorded at the time of the project. If the Row costs are known at the time of the project they should be based upon actual costs. If actual cost is not available, a cost per square foot should be determined using an assessor’s valuation. An easement is the right to use the real property of another without possessing it. 404
Intangibles: Governments possess many different types of assets that may be considered intangible assets, including ROW, easements, water rights, timber rights, patents, trademarks, and computer software. The useful life of an intangible asset arising from contractual or legal rights should be limited by the contractual or legal provisions. Some intangible assets will have indefinite useful lives as no contractual, legal or other factors limit the useful life of the asset. Intangible assets with indefinite useful lives should not be amortized. (See also Intangibles below.) Land Improvements
Land improvements consist of betterments, other than buildings, that ready land for its intended use.
A few examples are retaining walls, parking lots, sidewalks, outdoor lighting, fencing/gates and landscaping. They can be categorized as non- exhaustible or exhaustible.
Non-exhaustible: Expenditures for improvements that do not require maintenance or replacement, expenditures that bring land into condition to commence erection of structures, improvements that do not deteriorate with usage or passage of time.
Exhaustible: Other improvements that are part of a site, such as parking lots, landscaping and fencing, gates, outside sprinkler systems, fountains, retaining walls, sidewalks, etc.
Buildings
Buildings should be recorded at either their acquisition cost or construction cost. The various components such as land, land improvements, building construction, furniture, fixtures and equipment should be broken out separately. Building components such as design/engineering costs, heating and air conditioning, windows etc., should be included in the initial cost of the building.
Building Improvements
Building Improvements that extend the useful life of the building by more than 25% should be capitalized. Building improvements would include major roofing projects that tear the original roof down to the rafters, major energy conservation projects or remodeling and replacing major building components. Normal maintenance and repair projects like re-shingling or re-tarring a roof would be expensed.
Equipment and Vehicles
Assets such as furniture, shop equipment, lawn equipment, computers, machinery and other equipment that meet the threshold levels should be identified and capitalized. Some assets, individually, may fall below the capitalization threshold but may be purchased in large quantities.
When these items have a useful life of more than two years and meet the cost threshold as a group they should be capitalized and depreciated.
Computer equipment: Computers will be excluded if they individually cost less than the threshold limit. If the dollar amount exceeds the limit, those assets will be capitalized and depreciated.
Vehicles: Vehicles should be identified, capitalized and depreciated if they exceed the threshold limit. When setting up the initial costs of the vehicle, the cost of sirens, light bars, etc. on police cars will be included as part of the cost of getting the car into service. In the case of moving existing sirens, etc., that cost will be included as part of the initial cost associated with the new purchases. 405
Leased Equipment: equipment should be capitalized if the lease agreement is non- cancelable and meets one of the following criteria:
• The lease transfers ownership of the property to the lessee by the end of the lease term. • The lease contains a bargain purchase option.
• The lease term is equal to 75% or more of the estimated economic life of the leased property. • The present value of the minimum lease payments at the inception of the lease, excluding executory costs, equals at least 90% of the fair value of the leased property.
Infrastructure Assets
Most infrastructure construction is associated with a project, with certain funds set aside based on the project. Infrastructure items will be evaluated based on the total cost of the project. Any project with a total cost that meets the threshold should be capitalized. The date of completion and placement into service determines when infrastructure is capitalized. If a project includes various components of infrastructure, each major component should be capitalized separately. In addition to actual construction costs, engineering fees and other incidental expenses should be added to the project cost. If certain shared costs cannot be determined for each segment, then the costs should be prorated to each segment based on the segment’s percent of the overall project costs (excluding costs that will be allocated).
If ownership of the infrastructure associated with land, such as roads, sewers, etc. is unclear; the government with primary responsibility for managing the asset should report the asset.
Streets, roads and other components: The City will capitalize and include frontage roads and alleys as part of the street and road network if they exceed the dollar threshold. This category also includes the associated curbs and gutters. It excludes however, sidewalks constructed on private property.
Bridges: The initial cost of a bridge will include the sidewalks and guardrails associated with the bridges.
Sidewalks: Sidewalks owned and maintained by the City will be classified as a land improvement subject to the category threshold limits of the class.
Street signs: Street signs are installed once a street project is completed. The cost of the sign is not part of the construction cost. Given the nominal amount of the cost of the signs, when compared to project costs and the nominal cost for sign replacement, the City will not capitalize street signs.
Street lighting: Streetlights included in any project that meets the capitalization threshold will be capitalize as a part of that project.
Traffic lights – Traffic lights will be evaluated by intersection and all intersections that meet the infrastructure threshold will be capitalized.
Bike Paths: Assets associated with a bike path project will be capitalized as one project asset. These assets will include benches, receptacles, engineering costs, etc. Costs associated with the replacement of benches, receptacles, etc. will be expensed in the year replaced. 406
Construction in Progress
Construction in Progress costs are accumulated by the City and not reported as assets or depreciated until such time as the projects are completed and placed in service. These costs relate primarily to longlived assets that are construction over several years.
Capital Asset Donations
Donated capital assets are to be capitalized at fair market or appraised value of the asset at the date that it was donated.
Real Estate: All gifts of real estate must have council approval prior to title transferring.
Contributed capital assets are valued at their appraised or estimated fair market value on the date donated.
Developers: Private developers install infrastructure that is then given to the City. The acquisition date will be the date that council accepts the development. The developer is to provide the cost of construction associated with the infrastructure being donated. Each infrastructure component should be capitalized separately. These components include such items as:
• Storm sewer
• Lift stations
• Sanitary sewer
• Water mains
• Streets, curbs and gutters
• Traffic signals
• Bike paths
• Street lights
• Land and right of ways
Public Works/Engineering will be responsible for obtaining this information from the developer.
Asset Cost or Acquisition Value
Fixed assets should be reported at historical cost and should include the cost of freight, site preparation, architect and engineering fees, etc. If something other than cash is used to pay for the asset, then the fair-market value of non- cash payment or consideration determines the asset’s cost of acquisition value. When the value of the consideration paid cannot be determined, the asset’s fairmarket value determines the cost.
With few exceptions, an asset’s cost should also include necessary costs incurred to place the asset in service. Costs include the invoice price plus incidental costs (insurance during transit, freight, title search, installation costs, etc.).
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Repairs and Maintenance
The list below will help to determine if maintenance and repair costs should be capitalized or expensed. With respect to asset improvements, costs over $5,000 ($30,000 for infrastructure) should be capitalized if:
• The estimated life of the asset is extended by more than 25%, or • The cost results in an increase in the capacity of the asset, or • The efficiency of the asset is increased by more than 10%, or • Significantly changes the character of the asset, or
• In the case of streets and roads – if the work done impacts the “base” structure.
All other costs should be expensed as repairs and maintenance.
Intangibles
An intangible can be recognized as an asset only if it is identifiable, meaning that 1) it can be sold, transferred, licensed, rented, or exchanged, or 2) it arises from contractual or other legal rights.
Internally generated intangible assets include items created or produced by the government itself, or by a contracting party acting on its behalf. The term also encompasses costs associated with assets acquired from a third party that "require more than minimal incremental effort on the part of the government to begin to achieve their expected level of service capacity" (e.g., "off-the-shelf" software).
Capitalization of internally generated intangible assets, such as software, patents, copyrights and trademarks can only occur after all of the following conditions have been met:
• The specific objective of the project has been determined; • The nature of the service capacity to be provided has been determined; • The technical or technological feasibility of successfully completing the project has been demonstrated; and
• The government has demonstrated that it 1) intends, 2) is able, and 3) is making an effort to develop/complete the project.
No outlays incurred prior to meeting all of these criteria may be capitalized.
There are three stages of software development. The preliminary project stage includes conceptual formulation, evaluation of alternatives, determination of existence of needed technology, and final selection of alternatives for development. All outlays incurred during this stage need to be expensed as incurred. This stage must also be completed before outlays of another stage may be capitalized.
The application development stage includes: design of the chosen path (including software configuration and interfaces), coding, installation to hardware, testing (including the parallel processing phase), and data conversion needed to make the software operational (but only to the extent strictly necessary for that purpose). All outlays incurred during this stage should be capitalized, provided that management authorizes and commits to funding (either implicitly or explicitly), at least through the current period.
The post-implementation/operation stage includes: application training, data conversion (beyond what is strictly necessary to make the software operational), and software maintenance. All outlays incurred during this stage should be expensed rather than capitalized. 408
CITY OF
CHOWCHILLA
CALIFORNIA