Chowchilla City Council
June 27, 2023

F I S C A L Y E A R
2023-2024
BUDGET

C I T Y O F

C H O W C H I L L A

C A L I F O R N I A

PROPOSED
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TABLE OF CONTENTS
CITY COUNCIL ......................................................................................................................................................7 GFOA AWARD......................................................................................................................................................8 EXECUTIVE SUMMARY .........................................................................................................................................9 BUDGET OVERVIEW (Section 1)...........................................................................................................................19 COMMUNITY PROFILE ..............................................................................................................................................20 CITY COUNCIL CORE VALUES ....................................................................................................................................21 STRATEGIC PLAN GOALS AND OBJECTIVES ...............................................................................................................22 CITY ORGANIZATIONAL CHART ................................................................................................................................. 25 INTRODUCTION AND OVERVIEW OF BUDGET ..........................................................................................................26 BUDGET GUIDE .........................................................................................................................................................27 DESCRIPTION AND PURPOSE OF ACCOUNTING FUNDS ...........................................................................................29 BUDGET DEVELOPMENT PROCESS ...........................................................................................................................32 BUDGET CALENDAR ..................................................................................................................................................33 BUDGET GUIDE GLOSSARY .......................................................................................................................................34 SUMMARY OF FUNDS (Section 2)........................................................................................................................41 REVENUES AND EXPENDITURES SUMMARY .............................................................................................................42 RESOURCES AND APPROPRIATIONS .........................................................................................................................43 REVENUE AND EXPENDITURES ‐ ALL FUNDS ............................................................................................................45 HISTORICAL REVENUES AND EXPENDITURES ...........................................................................................................50 ALLOCATION OF APPROVED POSITIONS ..................................................................................................................52 EMPLOYEE HEADCOUNT SUMMARY ........................................................................................................................56 EMPLOYEE HEADCOUNT ..........................................................................................................................................57 REVENUE PROJECTIONS ...........................................................................................................................................60 GANN APPROPRIATIONS LIMIT ................................................................................................................................65 GENERAL FUND.........................................................................................................................................................66 WATER ENTERPRISE ..................................................................................................................................................72 SOLID WASTE ENTERPRISE .......................................................................................................................................74 SEWER ENTERPRISE ..................................................................................................................................................76 FIVE‐YEAR PROJECTIONS ..........................................................................................................................................78 GENERAL AND ADMINISTRATIVE (Section 3)........................................................................................................82 NON‐DEPARTMENTAL ..............................................................................................................................................83 CITY COUNCIL ...........................................................................................................................................................89 CITY CLERK/TRANSIT/HUMAN RESOURCES ..............................................................................................................92 CITY ATTORNEY .........................................................................................................................................................98 CITY ADMINISTRATION ............................................................................................................................................100 RECREATION & COMMUNITY ENGAGEMENT ........................................................................................................106 FINANCE ..................................................................................................................................................................114 3 PUBLIC SAFETY (Section 4) ................................................................................................................................ 119 POLICE SERVICES ....................................................................................................................................................120 FIRE SERVICES .........................................................................................................................................................129 PUBLIC WORKS (Section 5)................................................................................................................................ 135 PUBLIC WORKS .......................................................................................................................................................136 PARKS......................................................................................................................................................................137 STREETS AND ROADS ..............................................................................................................................................142 WATER ....................................................................................................................................................................149 SOLID WASTE ..........................................................................................................................................................155 SEWER.....................................................................................................................................................................159 STORM DRAIN .........................................................................................................................................................164 AIRPORT ..................................................................................................................................................................169 COMMUNITY & ECONOMIC DEVELOPMENT (Section 6) .....................................................................................174 COMMUNITY & ECONOMIC DEVELOPMENT ..........................................................................................................175 INTERNAL SERVICE FUNDS (Section 7) ...............................................................................................................183 FLEET .......................................................................................................................................................................184 INFORMATION TECHNOLOGY ................................................................................................................................189 SPECIAL REVENUES (Section 8)..........................................................................................................................194 TRANSIT ..................................................................................................................................................................195 MEASURE N PUBLIC SAFETY ...................................................................................................................................199 FIRE SAFER GRANT ..................................................................................................................................................203 LIGHTING AND LANDSCAPE MAINTENANCE DISTRICT ...........................................................................................206 IMPACT FEES ...........................................................................................................................................................208 COMMUNITY DEVELOPMENT BLOCK GRANT .........................................................................................................210 HOME GRANT .........................................................................................................................................................212 ECONOMIC DEVELOPMENT BLOCK GRANT ............................................................................................................214 CAL HOME STATE GRANT .......................................................................................................................................216 20 PLHA GRANT ......................................................................................................................................................218 AMERICAN RESCUE PLAN ACT (ARPA) ....................................................................................................................220 CAPITAL PROJECT FUNDS (Section 9).................................................................................................................222 BERENDA SLOUGH BRIDGE .....................................................................................................................................223 RIVERSIDE/11TH & KINGS PROJECT .........................................................................................................................224 ALLEY PAVING PROJECT ..........................................................................................................................................225 BRIDGE PREVENTATIVE MAINTENANCE................................................................................................................226 4 DEBT SERVICE (Section 10)................................................................................................................................ 227 DEBT SCHEDULE......................................................................................................................................................228 PUBLIC FINANCE AUTHORITY ‐ CIVIC CENTER ........................................................................................................229 PUBLIC FINANCE AUTHORITY ‐ GENERAL FUND CREB ...........................................................................................230 PUBLIC FINANCE AUTHORITY ‐ WATER FUND CREB...............................................................................................231 PUBLIC FINANCE AUTHORITY ‐ WASTEWATER FUND CREB ...................................................................................232 TAXABLE PENSION OBLIGATION BONDS SERIES 2019 ...........................................................................................233 WATER LOAN PROJECT ...........................................................................................................................................234 DEBT AMORTIZATION SCHEDULES .........................................................................................................................235 2005 Refunding Lease Revenue Bond Series A ............................................................................................236 Public Financing Authority - General Fund CREB ..........................................................................................238 Public Financing Authority - Water Revenue Bonds (CREB) ..........................................................................240 Public Financing Authority - Wastewater Revenue Bonds (CREB) ................................................................242 Taxable Pension Obligation Bond Series 2019 ..............................................................................................244 State Water Resources Control Board – Water Loan Project .......................................................................246 Reassessment District No. 2013‐1 (Pheasant Run) .......................................................................................248 2003 Revenue Bonds (Greenhills Refunding) ................................................................................................249 Community Facilities District No. 2006‐1......................................................................................................251 Tax Allocation Bonds Refunding bond Series 2016 Successor Agency .........................................................253 AGENCY FUNDS (Section 11) ............................................................................................................................. 255 COMMUNITY FACILITIES DISTRICT .........................................................................................................................256 GREENHILLS ASSESSMENT DISTRICT ......................................................................................................................257 PHEASANT RUN ASSESSMENT DISTRICT .................................................................................................................258 REDEVELOPMENT SUCCESSOR AGENCY (Section 12)..........................................................................................259 RDA SUCCESSOR AGENCY ‐ OPERATIONS...............................................................................................................260 RDA SUCCESSOR AGENCY ‐ DEBT SERVICE .............................................................................................................261 COST ALLOCATION PLAN (Section 13)................................................................................................................262 CITY-WIDE COST ALLOCATION PLAN ......................................................................................................................263 SUMMARY OF ALLOCATION STATISTICS.................................................................................................................264 SUMMARY OF ALLOCATIONS – GENERAL FUND ....................................................................................................266 SUMMARY OF ALLOCATIONS – OTHER FUNDS ......................................................................................................269 SUPPORT SERVICE - CITY COUNCIL .........................................................................................................................271 SUPPORT SERVICE - CITY CLERK ..............................................................................................................................274 SUPPORT SERVICE - CITY ATTORNEY ......................................................................................................................277 SUPPORT SERVICE - GENERAL SERVICES ................................................................................................................280 SUPPORT SERVICE - CITY ADMINISTRATION ..........................................................................................................288 SUPPORT SERVICE - FINANCE ................................................................................................................................. 293 SUPPORT SERVICE - COMMUNITY DEVELOPMENT ................................................................................................298 SUPPORT SERVICE - STREETS AND ROADS .............................................................................................................301 SUPPORT SERVICE - INFORMATION TECHNOLOGY ................................................................................................304 SUPPORT SERVICE - FLEET SERVICES ......................................................................................................................309 55 SUPPORT SERVICE – STORM DRAIN .......................................................................................................................312 SUPPORT SERVICE - SOLID WASTE .........................................................................................................................315 CAPITAL IMPROVEMENT PROGRAM (Section 14)............................................................................................... 318 CAPITAL IMPROVEMENT PROGRAM – DEPARTMENT SUMMARY .........................................................................319 CAPITAL IMPROVEMENT PROGRAM – PROJECTS BY DEPARTMENT ......................................................................320 CAPITAL IMPROVEMENT PROGRAM – FUNDING SOURCE SUMMARY ..................................................................322 CAPITAL IMPROVEMENT PROGRAM – PROJECTS BY FUNDING SOURCE ...............................................................323 CAPITAL IMPROVEMENT PROGRAM – PROJECT DETAILS ......................................................................................327 APPENDICES (Section 15)..................................................................................................................................365 CITY OPERATING AND CAPITAL BUDGET RESOLUTION..........................................................................................366 GANN APPROPRIATION LIMIT RESOLUTION ..........................................................................................................368 PUBLIC FINANCE AUTHORITY RESOLUTION ...........................................................................................................369 SUCCESSOR AGENCY BUDGET RESOLUTION ..........................................................................................................371 SALARY SCALE RESOLUTION...................................................................................................................................372 SALARY SCALE FY 2023-2024..................................................................................................................................373 BUDGET AND FINANCE POLICY...............................................................................................................................382 INVESTMENT POLICY ..............................................................................................................................................386 RESERVE POLICY .....................................................................................................................................................392 DEBT MANAGEMENT POLICY ................................................................................................................................. 398 FIXED ASSET INVENTORY POLICY ............................................................................................................................404 6 CITY COUNCIL

CITY OFFICIALS
Rod Pruett, City Administrator
Jeff Palmer, Chief of Police
Kerri Williams, Finance Director
Mark Hamilton, Community & Economic Development Director Jason Rogers, Public Works Director
Fred Gaumnitz, Fire Chief
Joann McClendon, City Clerk
Mary Lerner, City Attorney, Lozano Smith
7 GFOA BUDGET AWARD
The Government Finance Officers Association of the United States and Canada (GFOA) established the Distinguished Budget Presentation Awards Program in 1984 to encourage and assist state and local governments to prepare budget documents of the very highest quality that reflect both the guidelines established by the National Advisory Council on State and Local Budgeting and the GFOA's best practices on budgeting and then to recognize individual governments that succeed in achieving that goal.

In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.

Documents submitted to the awards program are reviewed by selected members of the GFOA professional staff and by outside reviewers with experience in public-sector budgeting.

The City of Chowchilla was presented with a Distinguished Budget Presentation Award by the GFOA for its annual budget for the past four years, for fiscal years, 2019/2020, 2020/2021, 2021/2022, 2022/2023. This is the highest budget award presented by GFOA.

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished Budget
Presentation Award

PRESENTED TO
City of Chowchilla
California
For the Fiscal Year Beginning
July 01, 2022
Executive Director
8 130 S Second Street, Chowchilla, CA 93610
Telephone: (559) 665-8615 www.CityOfChowchilla.org

EXECUTIVE SUMMARY
June 27, 2023
To: Mayor Barragan, Members of the City Council, and Citizens of Chowchilla On behalf of the City's Management Team, I am pleased to present the City of Chowchilla Budget for Fiscal Year 2023-2024 for the City Council's consideration, in accordance with the Chowchilla Municipal Code. The budget maintains core City programs, services, staffing levels, operating budgets, and capital projects according to our Capital Improvement Plan (CIP). The Pandemic is over and we ended our State of Emergency last Fiscal Year. We no longer have questions about how the economy will be affected by the Pandemic but we now have to face an economy that is somewhat uncertain with inflation as high as it is and the interest rates still increasing. We have used conservative revenue estimates and have sufficient reserve levels.

There are six key foundational objectives used in preparing this budget:

1. Expand the core services of the community where possible;

2. Continue the City's strong push for job creation and revenue generation by making Chowchilla an attractive location for industrial, commercial, and residential development;

3. Maintain the momentum of aggressively pursuing new business opportunities;

4. Expand public safety in the community where possible;

5. Maintain and enhance the City's infrastructure, including parks, roads, and sidewalks;

6. Ensure the long-term fiscal sustainability of the City by proposing a structurally balanced budget and the continued expansion of the General Fund Unappropriated Fund Balance.

The City Council, staff, and the public participated in developing the priorities for this budget. The City issued an online poll and sent out mailers in utility bills to get input from the public on their priorities for the budget. Those results were taken in to consideration along with the results of the City’s Goal Setting meeting that also had public input as well as staff and Council. Based upon the input from City Council, as memorialized in the City's Strategic Plan, staff, and the public, the budget was prepared with expenditures in balance with our available revenue.

The 2023-2024 proposed budget includes some increases in operations compared to the 2022-2023 budget, and staffing levels have seen a slight increase. We have added a FullTime Human Resources Manager position in the Administration department. We also have increases in Salaries and Wages as a result of labor negotiations. We also continued the Community Pool program in the summer. The budget continues to address the priorities of improving the City's streets and sidewalks, economic development, completing grant9 funded projects, increased code enforcement, city-wide beautification, and improving the City's ability to address infrastructure needs. The budget is balanced with reserves to fund capital improvements and one-time costs in the General Fund of roughly $751,000. The budget will be re-evaluated at mid-year.

The General Fund is balanced with $12,887,761 in anticipated revenues, $13,329,793 in expenditures, and $442,032 of reserves for projects and one-time expenditures. The General Fund Unappropriated Fund Balance is expected to decrease to 55.49% of operating expenditures from the Budgeted 67.24 % in FY 2022/2023. This is due to some one-time cost from FY 2022/2023 being rolled over into the FY 2023/2024 budget as well as FY 2023/2024 having some one-time expenditures out of reserves. The City Council approved a Reserve Policy in April 2016, which established a minimum level of 17% and is the Government Finance Officers Association (GFOA) recommendation of two months of operating expenditures. Expenditures exceed revenues in Fiscal Year 2023-2024 due to using reserves to pay for multiple one-time expenses and capital projects. $226,000 being spent for a backup generator for City Hall, $100,000 for Police Department RIMS software lease payment ($100k per year for 3 years), $325,000 for Environmental work to be done on the Industrial Specific Plan, $200,000 on a Housing Element update and roughly $200,000 for various vehicles, machinery and equipment.

The City uses a Cost Allocation Plan for the recovery of General and Administrative costs.

The plan is included at the end of the budget document for reference. The plan illustrates the City's methodologies and calculations which provide for a transparent cost allocation plan. The plan's methodologies remained the same, while the allocated amount in the new budget has changed. The plan is updated every three years, and that occurred in the FY 2021/2022 budget.

In Fiscal Year 2022-2023, the Fairmead consolidation project was submitted for grant funding and we hope to be awarded the grant by December 2023 with construction to begin in the fall of 2024. The Humboldt Storm Drain Project was completed. The AutoZone distribution center broke ground in May 2023 and is expected to have an 18-24 month construction period. We completed construction of Phase I of the Fire Station expansion.

We successfully opened the Community Pool for the first time in a long time with the help of the High School. With the help of donations, we were able to purchase a 38-foot artificial Christmas tree that goes in the park during December and is the focal point of the end of our new Christmas Parade. We also were able to use donations to purchase a clock that will be in our downtown to commemorate our city being incorporated for 100 years.

ECONOMIC BACKGROUND
Economic forecasts for the Central Valley and Madera County are up from last year despite high inflation and interest rates and some economic uncertainty. Our three major revenue sources, Sales Tax, Vehicle License Fees & Property Tax, are all projected to see increases from FY 2022/2023. Unemployment in Madera County has seen an increase compared to last year, up from 6.1% to 7.4%, according to the April 2023 statistics of the California Employment Development Department. The rate for California is 4.4%, and the national rate is 3.7%.
10 The City continues to provide economic development programs designed to stimulate job creation by providing fee incentives to promote industrial development with multiple programs to save but the most effective program is the $4,000 per full-time job created incentive. Staff will continue to attend economic development conferences to market Chowchilla. In addition, the City has approved Development Impact Fee (DIF) reduction programs that range from 25%-75% reductions depending on size and type. With all of the incentives Chowchilla provides to spur development, we have seen increased housing, retail and industrial inquiries. We are also confident that the refunding of the CFD bonds it will reduce the assessments and make development more attractive.

The City's economic development efforts are attracting new business opportunities and enhancing current business activity. The City recognizes that the best way to reach a healthier economy is to encourage private sector investment in business and industry to employ our residents. As a result, the economy will be stronger for it, and the revenue to support the desired quality of life in the community will become more reliable.

The City recently adopted a specific plan for the area defined in the Chowchilla General Plan as Industrial. This region, consisting of 2,000 acres situated at the intersection of two major freeways: SR 99 and SR 152, is the Chowchilla Industrial Specific Plan and aims to lay out the requirements necessary to attract food processors, manufacturers, and fulfillment centers. This Industrial Specific Plan still needs to have environmental work completed to be fully approved and that work was approved to be done in the FY 2023/2024 budget.

The City formed the Community Facilities District (CFD) in 2006 to help with capital infrastructure, which would be needed for future development and address the ongoing service needs of developments. This district is currently being re-evaluated. A new Fiscal Impact Analysis study was completed that looked into the services assessment component and a new DIF nexus study was completed to look at the infrastructure needs. The current configuration of the CFD has maximum assessments based on the issuance of up to 50 Million Dollars in bonds, and after meeting with property owners in the district, we have determined no additional bonding authority on top of what has already been issued is needed. We are hoping to have the refunding completed by the end of calendar year 2023.

The maximum assessments have been an economic development obstacle for quite some time, and we are hoping that reducing maximum assessments will encourage more development.

The City is excited about the recent increase in economic development activity. The largest development is the AutoZone distribution center. They broke ground in May 2023 and construction is expected to take 18-24 months. This project will bring roughly 300 jobs to our community.

As new commercial and industrial development takes shape, the City must create the foundation for future growth and provide constructive guidance during the development of existing regions. The City will also work with businesses locating downtown to comply with the Downtown Design Standards approved by Council.

The Fiscal Year 2023-2024 operating and capital improvement budget addresses the priorities of the City and its citizens as guided by the City's Strategic Plan. It continues to 11 provide the essential services for the community within the available resources according to the City's fiscal policies. It also provides high-quality public safety services, improves and upgrades the City's infrastructure, directs resources to economic development, and addresses fiscal responsibility with adequate General Fund reserve levels.

The City is actively pursuing multiple tasks to stimulate economic growth. For retail attraction, this includes the City's vacant building program designed to incentivize new businesses to move into retail businesses sitting vacant. In addition, to draw new business activity to the downtown, the City waives all building permit fees for downtown projects, including new buildings and renovation of existing buildings. The City has also instituted a DIF reduction program that encourages developers to build throughout Chowchilla.

In industrial incentives, the City continues its business-friendly approach by deferring the collection of development impact fees until the certificate of occupancy. It allows deferral and financing of development impact fees for a period of up to ten years. There are two methods for achieving this financing. Chowchilla can apply 75% of the resulting increase in property tax collections from a new business toward development impact fees, or Chowchilla can apply 50% of the resulting increase in sales tax collections from a new business toward the development impact fee. In addition, to encourage local hiring development, impact fees can be reduced by $4,000 for every permanent local job created that meets the program's criteria.

The City is a major benefactor of the Federal Opportunity Zone. The Opportunity Zone will provide valuable tax credits for industrial developers building in Chowchilla.

The results of these programs are starting to be seen. These include new businesses on Robertson Boulevard and in the downtown; in Fig Tree Plaza, Tesla put in a row of charging stations and a new oil & lube facility is under construction; on Prosperity Boulevard with TF Fires and previously Pacific Auto Center, Jack-in-the-Box began construction as well; Chowchilla Boulevard, with AutoZone distribution center, an alternative energy plant is in the process of closing escrow and a 26 acre site that is owned by the Successor Agency is in escrow with a local business looking to expand its operations; Downtown Corridor has seen O’Reilly’s Auto Part Store open; and for Housing we had over 100 houses completed in FY 2022/2023 and have multiple housing projects under review for the neighborhoods on both the West and East sides of town.

The voters approved Measure N in November 2018, allowing for a 1% sales tax add-on specifically designated for public safety. The collection of this additional sales tax started on April 1, 2019. Monies are allocated between the Police and Fire Departments and will be vital to the growth and efficiency of those departments. Significant accomplishments in the FY 2023/2024 budget are the Police Department’s new CAD software, fire station expansion phases II, continued current personnel levels with the additional amounts for retention & recruitment. To date, Measure N has added 2 Patrol Officers, 1 Code Enforcement Officer, 1 Detective, 1 Community Service Officer & 1 Fire Inspector. We are also looking to fund a partially paid fire department in the near future but we need to get the fire station expansion phases completed first. Measure N also provides for new equipment.
12 BUDGET HIGHLIGHTS IN THE FISCAL YEAR 2023‐2024 ANNUAL BUDGET The Annual Budget provides a range of public services and focuses on those core services most essential to our citizens. Over the last several years, the City has built its General Fund reserve level to upward of 50% of operating costs which is well above the GFOA recommendation of 17%, or two months of expenditures. FY 2022/2023 has a projected reserve level of upward of 55%. This allows us to use reserves for one-time costs and capital improvements without affecting the operating budget or critical services and maintaining a reserve level above the GFOA recommendation.

JOB CREATION REMAINS A HIGH PRIORITY FOR THE CITY
Over the new fiscal year, the City will continue to draw upon the "tools" put in place by the Council to incentivize new business recruitment as it aggressively pursues new business opportunities in the areas of hospitality, health care, processing, and retail. The AutoZone distribution center will bring 300+ jobs. The City also has the Industrial incentive that gives $4,000 per full-time job created. In addition, the City plans to continue to actively reach out to prospective businesses through trade shows and events. Finally, efforts to revitalize the downtown will remain a key focus of the City.

LINKED TO JOB CREATION ARE THE PREPARATION OF CITY PHYSICAL

INFRASTRUCTURE AND PLANNING PRACTICES FOR ECONOMIC GROWTH Over the last few years the City has been active in upgrading critical infrastructure needs. In FY 2022/2023 we completed the preliminary engineering and planning for Well 15, which is to be located at the water tank in our Industrial Area, and awarded the well drilling bid.

Well 15 should be operational in FY 2023/2024. The City Council has also approved the use of our American Rescue Plan Act (ARPA) funds for an additional well on the East side of town. We need more redundancy and we have only one well on the East side of town so the plan is to locate the well on the east side. The City Council also approved the use of ARPA funds to put in water stub outs in the Industrial area between the slough and Ave 24. These stub outs will provide infrastructure in an area primed for growth and make our locations very attractive for developers. We have improvements to Avenue 24 and Chowchilla Boulevard programmed in the FY 2023/2024 budget and should be completed over the next couple years to improve our Industrial Area and make it more marketable. Staff will continue to work with housing developers on development agreements and streamlining the planning review process. Additionally, the FY 2023/2024 budget includes completing the environmental work for the Industrial Specific Plan for the City's industrial zoned lands which will also help our industrial area be extremely attractive for development and give us an edge on our competitors. Then you add the Council approved incentive programs and I feel we are in a very good position for growth.

AN AGGRESSIVE CODE ENFORCEMENT ENHANCES CIVIC PRIDE
A couple years ago Measure N was used to enhance our code enforcement activity by adding 1 Full-Time position which has helped tremendously. In addition, the City lien foreclosure program has successfully cleaned up the derelict property and incentivized outstanding fines to the City, pushing owners to clean up their properties. 13 ACTIVITIES AT CITY PARKS
Family-friendly parks are vital to the quality of life in Chowchilla. This budget includes community partnerships for our Movies in the Park, Concerts in the Park, Science in the Park, Farmer’s Markets and other events that add to the quality of life for our residents.

These events serve as positive elements to showcase and market the community as a fun and family-friendly community that can attract new residents and businesses.

CONTINUED STREET AND SIDEWALKS REPAIRS AND ADA COMPLIANCE Our pavement management system identifies the streets that need the most repair to better focus monies being spent. We received a $1 million grant from Caltrans that is programmed in FY 2023/2024 to make downtown improvements and beautification. This will include median beautification, lighted crosswalks and bulb outs. We also have several alley ways that we are rehabilitating with the use of grant funds. We have Chowchilla Blvd and Ave 24 programmed in FY 2023/2024 for rehabilitation as well.

ENHANCED CITY WEB AND SOCIAL MEDIA PRESENCE, WHICH IS VITAL TO A 21ST

CENTURY COMMUNITY
We routinely look to upgrade our website to make it more user friendly and interactive and continue to seek additional web and software resources to increase community and business services and opportunities through this information portal and facilitate the recruitment and development of new business to Chowchilla. we do a lot of our community outreach through our social media platforms, such as public input for the budget, and are always looking for creative ways to increase our messaging to the public through social media.

UPDATE THE MUNICIPAL CODE
The City is continually reviewing and identify outdated Municipal Codes that are no longer applicable. As the modernization progresses, the City will ultimately achieve an up-to-date Municipal Code, along with the associated regulations. We are looking to update areas of Business License, Code Enforcement, Administrative Citations and Weed Abatement in FY 2023/2024

INFORMATION TECHNOLOGY IMPROVEMENTS
The FY 2022/2023 had some much-needed upgrades for equipment and infrastructure.

The FY 2023/2024 budget continues to invest in our Information Technology infrastructure. We will be upgrading the council chamber's audio and visual equipment, increased storage and back-ups with a Network Attached Storage (NAS) system and cyber security upgrades.

CENTENNIAL CELEBRATION
The City was incorporated in February 1923 and we began a yearlong celebration in FY 2022/2023. We have made a lot of branding additions to our normal events and added some more for the celebration. In FY 2023/2024 we will be having a dinner with the community to celebrate. We will also be adding a beautiful clock in our downtown to memorialize the celebration.
14 BUDGET OVERVIEW
The 2023-2024 Annual Budget for all funds is $53.92 million, balanced by current revenues and capital reserves. The budget represents a 11% decrease compared to expenditures in the Fiscal Year 2022-2023, primarily due to decreases in capital projects. There are increases in operating costs mostly attributed to increases in Salaries and Benefits because of additional personnel added and increases in wages per the approved Memorandum of Understanding (MOU) for each bargaining unit. Inflation has also driven up the cost of Supplies and Services.

GENERAL FUND BUDGET (GF)
Total revenues for the General Fund are budgeted at $11.1 million, plus transfers in of $1.8 million which consist of $7,000 from the Successor Agency for General and Administrative cost recovery, $1.76 million from Measure N for the fire station expansion Phase II, Police Department RIMS software, Measure N renewal costs and public safety personnel costs.

Property taxes are estimated to have a 3% increase, according to the County Assessor. Sales tax is estimated to be $2.61 million, which is roughly 1% more than the projected the Fiscal Year 2022-2023 amount and is in accordance with Muni Services projections. The top three revenue sources for the General Fund are represented as follows: Vehicle License Fees – 24% of the total and a 5% increase from the prior year due to the new percentage split resulting from the County lawsuit settlement agreement; Sales Tax – 20% of total and a 1% increase from the prior year total; and Property Taxes – 10% of total and a 3% increase from the prior year. Most of the other revenues in the general fund reflect a minimal 0%- 2% increase.

Appropriations for the General Fund are $13.33 million, a $360,000 increase compared to the Fiscal Year 2022-2023. This increase is due mainly to capital projects and Operations.

Appropriations by major category include the following:

WAGES AND BENEFITS‐GF
As a service-providing organization, the most significant cost is our employees, which accounts for 48% of operating expenditures ($5.9 million). Employee costs increase 5% over the Fiscal Year 2022-2023 primarily due to the agreed-upon increases in the MOU's, increases in health insurance costs, and retroactive adjustments for worker's compensation insurance. The MOU's expire in June 2025.

The GF was able to add a little more than 1 Full-Time Equivalent (FTE) as noted in the Allocation of Approved Positions Section of the budget. This consists of an additional position in Administration for a Human Resources Manager. HR duties are currently handled by the City Clerk. As the City grows and more services are needed we add personnel. On top of that, the ever-changing laws of the State regarding labor laws are hard to keep up with and we decided that we need a Full-Time position to handle those responsibilities.

OPERATIONS AND MAINTENANCE‐GF
This category accounts for 24% of the operating budget ($3.2 million). It includes general operating costs for departments such as supplies, professional services, and training. 15 OVERHEAD ALLOCATIONS‐GF
This category accounts for 6% of the operating budget ($784,000). It includes costs related to the Internal Service Funds of Fleet and Information Technology.

CAPITAL IMPROVEMENTS‐GF
This category accounts for 15% of the General Fund budget ($1.9 million). This consists of $1.2 million for fire station expansion Phase II, $226k for a backup generator at City Hall, $140k for park improvements, $100k for PD RIMS software and $230k for other equipment/building improvements.

DEBT SERVICE/TRANSFER OUTS‐GF
The General Fund's debt service and related expense payments are 10% ($1.3 million) of the operating budget. The Civic Center bond payment is $369,144, the CREB's bond payment is $181,724, and the Pension Obligation Bond is $895,675. The remaining difference is for administrative costs associated with the bonds, such as Trustee and Disclosure fees. The CREB debt service payment is partially offset by the federal government's CREB subsidy, estimated to be $66,567.

ENTERPRISE FUNDS (WATER, SEWER, AND DISPOSAL)
The City's Water, Sewer, and Disposal budgets are accounted for in separate funds as Enterprise (business type) operations. These areas represent a significant portion of the City's overall budget. Enterprise operations need to be self-balancing with sufficient reserves to meet service obligations and debt coverage. Per the proposed Proposition 218, beginning in July 2021, the water rates increase 5%, the Sewer rates increase 5%, and Solid Waste has a 3% increase. These are valid through June 2026. While we are projecting mild growth from a building permit standpoint, we did not in these funds in an effort to be conservative because new homes have to be occupied by new residents to generate more revenue and that can take a little time.

WATER FUND
The Water Fund has operating revenues projected at $3.38 million, reflecting no growth in the number of users and includes the 5% increase from Prop 218 that takes effect July 2021, plus $3.01 million of Transfers In for capital projects. Appropriations total $7.6 million. Included in Capital Outlay is $2.9 million for Well 15 & 16, $180,000 for stub outs in the industrial area, $550,000 for backup generators at our booster station locations and $20k for equipment. Debt service payments total $555,271, of which $358,737 for the CREB's bond, and $160,300 for the State Water Resources Board loan. The remaining difference is for administrative costs associated with the bonds, such as Trustee and Disclosure fees. The CREB debt service payment is partially offset by the federal government's CREB subsidy, estimated to be $68,511.

SEWER FUND
The Sewer Fund has operating revenues projected at $2.17 million, Transfers In of $700,000 for Capital Projects and has appropriations of $3.8 million. This budget includes debt service payments of $178,531, all attributed to the CREB's bond payment. This is partially offset by the federal government's CREB subsidy, estimated to be $81,927. Capital 16 Outlay is $1.85 million for an aeration system upgrades, chain scrapers and sludge pump replacements, compressor and a tractor.

DISPOSAL FUND
The Disposal fund has revenues projected at $2.51million, reflecting no growth in the user fees and an 3% increase in rates. We switched to a Franchise Fee model in FY 2022/2023 which includes revenues for roll-off bins which we did not have before. We have included the costs of implementing SB 1383. Appropriations total $2.14 million, which represents increases in waste hauler costs as provided by the agreement. We are close to meeting our reserve requirement and hope to meet it in FY 2024/2025.

CONCLUSION
Although a major focus of the budget discussion is the General Fund because it represents the essential core services delivered to citizens and supported by general tax funds, other funds are no less important. These other funds include the special revenue funds, enterprise funds, redevelopment/successor agency funds, internal service funds, and debt service funds. All of these funds are balanced for the Fiscal Year 2023-2024, utilizing current revenue and reserves, where appropriate. We are expecting mild growth in the residential, industrial and commercial sectors. However, we do budget conservatively. The economy is a little bit unknown for the immediate future and with inflation going up at an all-time high, there is concern of a potential recession coming soon. Some of the biggest expenditures are from ARPA funds for water infrastructure improvements.

The voters approved measure N on the November 2018 ballot. It allows for a 1% sales tax add-on that is designated specifically for public safety. There is a projection of roughly $3.01 million in the budget allocated between Police and Fire departments for personnel, equipment, and capital projects. Per the requirements of the Measure, the General Fund must allocate 44%-48% of total expenditures to public safety. That percentage is 50% for Fiscal Year 2023-2024, 37% for Police, and 13% for Fire.

This budget includes funds from the American Rescue Plan Act (ARPA). We received the first half of the funds in July 2021 and will receive the 2nd half in July 2022. The total allocation we received was $4.38 million. The majority of that has been allocated to water infrastructure improvements consisting of wells and water stub outs in the industrial area.

The 2023-2024 Annual Budget addresses goals by which the community will measure its success and continue to meet the essential service needs for the community within budgetary constraints pursuant to the City Council's goals. The budget maintains Public safety service levels and provides much-needed capital improvements with Measure N; it also continues to provide substantial investment in planned installation, maintenance, or upgrades to roads and sidewalks with the uses of CDBG, grant funding, and reserves; directs resources to economic development and support for job creation; proposes to maintain partnerships with volunteers and community organizations to meet community service needs, and expenditures are balanced with current revenues and designated reserves for specific projects. For these reasons, I recommend the budget for consideration and adoption by the City Council.
17 I wish to thank the City Leadership Team for their diligence in preparation and understanding the relationship of this budget to the goals established by the City Council in our Strategic Plan. I believe we have addressed many goals and concerns of the City Council and the public. I also wish to thank the City's employees for their unwavering commitment to excellence in public service and their willingness to share in the financial sacrifices that are necessary in order to keep our core services intact, which is allowing Chowchilla to be on a sound financial footing. I especially wish to thank the City Council for its support and desire to improve the City's quality of life through the careful application of its citizen's tax dollars.

Respectfully submitted,
Rod Pruett
City Administrator
18 BUDGET OVERVIEW
(Section 1)

COMMUNITY PROFILE

CITY COUNCIL CORE VALUES

STRATEGIC PLAN GOALS AND OBJECTIVES

CITY ORGANIZATIONAL CHART

INTRODUCTION AND OVERVIEW OF BUDGET

BUDGET GUIDE

DESCRIPTION AND PURPOSE OF ACCOUNTING FUNDS

BUDGET DEVELOPMENT PROCESS

BUDGET CALENDAR

BUDGET GUIDE GLOSSARY
19 COMMUNITY PROFILE
In the spring of 1844, John Fremont and his exploration party first observed settlements of the local tribal inhabitants along several channels of the Chowchilla River. However, the vision of what was to become the Chowchilla area did not occur until the arrival of O. A. Robertson in 1910.

Born in Prosperity, PA in 1858, Mr. Orlando Alison Robertson started a business of land speculation in the western states. Around 1910, Robertson became interested in the Chowchilla area. He held ambitious hopes for transforming the land into prosperous farms owned by happy people. In May of 1912 he purchased the Chowchilla Ranch, divided it into tracts for sale to farmers, and set aside the northeast corner for the town that became known as Chowchilla.

Robertson’s ambitious plans were soon carried out with the creation of town streets and country roads that included the 12‐mile palm tree lined Robertson Boulevard, a large hotel and office buildings, followed soon with a town water system and streetlights. Following an extensive national advertising program, the colonization project grand opening was held on October 15, 1912. Some 4,000 people responded to the invitation to look over the new land, see the rodeo and partake of the free barbecue lunch at noon. In 1917 Robertson added 40,000 acres of adjoining property and another 26,000 acres in 1919. Chowchilla truly became the “Gateway to Prosperity” and was incorporated as a city on February 7, 1923.

Today, Chowchilla is one of two cities in Madera County, encompassing 11‐square miles and a 2021 estimated population of 19,007. Chowchilla is surrounded by some of the world’s richest and most productive agricultural areas. Chowchilla is strategically positioned at the intersection of two vital state transportation thoroughfares.

State Highway 99 is the primary north‐south roadway traversing the state and State Highway 152 parallels the southern border of the community and is one of the few major transportation arteries providing a direct link to the Pacific coastline. Many of California’s iconic travel destinations, from National Parks to the San Francisco Bay Area and the Pacific Coast are within an easy two‐hour drive.

Chowchilla sits at 240 feet elevation and has a climate of abundant sunshine with dry, hot summers (average 95 degrees in July) and mild to cool winters (average 54 degrees in December) with a majority of the annual 12 inches of precipitation received from December through March.

The community has an established commercial downtown surrounded by a mix of varied older homes. Newer housing developments are located on the east and west sides, as well as retail properties and industrial developments with more in the planning stages that will further enhance the value of the community. Two school districts provide a strong educational foundation for families. The City also boasts an airport, an 18‐hole public golf course, the Chowchilla‐Madera County Fairgrounds and three public parks. Numerous events are presented by the City, the fairgrounds and local service organizations that attract locals as well as regional visitors. The area offers one of the more affordable lifestyle opportunities in the Central Valley and is statistically one of the region’s safest cities.

TYPE OF CITY General Law POPULATION TREND
FORM OF GOVERNMENT City Council/City Administrator 1995 10,483 LAND AREA 11 square miles 2000 14,568
NUMBER OF HOUSING UNITS* 4,332 (2020) 2005 16,379
SCHOOL DISTRICTS 2 (high; elementary) 2010 18,673
EST MEDIAN HOUSE INCOME* $57,905 (2021) 2015 18,391
EST MEDIAN HOUSE VALUE** $294,903 (2021) 2020 (Census)* 19,039 COST OF LIVING INDEX** 93.8 (2019; U.S. average is 100) 2023 Estimated* 19,388 * Some data obtained from www.Census.gov &  ** www.city‐data.com 20 CITY COUNCIL CORE VALUES

MISSION
Deliver exemplary services that are responsive to community priorities, ensure a healthy and sustainable organization, and drive us toward our shared vision for the future.

VISION
Embrace a rich heritage of small‐town appeal as a diverse family‐oriented community with quiet and attractive neighborhoods, a growing downtown vitality, and vibrant local activities, where community isn’t just a word, but a way of life.

VALUES
As an organization, we uphold the following values:

ACCOUNTABILITY
We are accountable to each other and the community we have sworn to serve.

INNOVATION
We encourage the advancement of our services and programs through inquiry, evaluation, problem solving and continual improvement.

PROFESSIONAL EXCELLENCE
We are dedicated to the pursuit of excellence and the demonstration of high professional standards.

RESPECT
We believe in the dignity of every individual and value all members of the community and organization.

TEAMWORK
We are committed to a teamwork environment where every stakeholder is a valued contributor to our success.

TRUSTWORTHINESS
We embolden trustworthiness as it encompasses such qualities as honesty, integrity, loyalty and reliability.

GOALS
Provide a safe and secure community
Strengthen infrastructure and become proactive in the planning of services, finances, and processes Fiscal reinforcement and growth
Quality of life and sense of place
Economic development and revenue production
21 STRATEGIC PLAN GOALS AND OBJECTIVES

GOAL ONE

PROVIDE A SAFE AND SECURE COMMUNITY
Police Department

1. Promote a proactive environment within the department as exemplified through our services

2. Develop collaborative crime prevention resources and programs to empower residents – in partnership with the Police Department – to become the first level of defense, neighborhoods the second level, followed by businesses as the third level

3. Enhance policing partnerships with neighboring agencies, such as Madera County COPS (Citizens On Patrol)
Fire Department

4. Increase recruitment activities to enhance the volunteer firefighter crew

5. Strive to meet the elements of favorable ISO Ratings (e.g. Maintain vital firefighting infrastructure including fire hydrants)

6. Coordinate with the Department of Public Works to maintain the City’s firefighting infrastructure

7. Conduct commercial fire inspections regularly

8. Promote the residential smoke detector program

9. Develop and implement additional fire safety education programs

10. Enhance partnerships with neighboring entities with the purpose of enhancing   firefighter training programs and opportunities
Code Enforcement

11. Coordinate enforcement efforts among the Building, Fire and Police Departments

12. Enforce the City’s Municipal Codes through a combination of constructive tools and aggressive compliance measures

GOAL TWO

STRENGTHEN INFRASTRUCTURE AND BECOME PROACTIVE IN THE PLANNING OF SERVICES, FINANCES, AND

PROCESSES

1. Develop a Capital Improvements Program with regular updates around which we develop budget priorities
22 2. Update the Pavement Management Program

3. Coordinate with Madera County Transportation Commission (MCTC) to pursue funds for road maintenance

4. Develop an Infrastructure Master Plan to include water/sewer, storm drains, sidewalks, parks, etc.

GOAL THREE

FISCAL REINFORCEMENT AND GROWTH

1. Maintain an accurate and consistent Five‐Year Financial Plan

2. Seek new and innovative revenue streams

3. Adhere to existing fiscal policies; regularly review and update the policies as needed; and develop new ones as needed

4. Maintain a strong, healthy reserve

5. Maintain and improve the City’s bond rating

GOAL FOUR

QUALITY OF LIFE AND SENSE OF PLACE

1. Utilize existing amenities to increase activity, citywide functions and visibility (including Berenda Reservoir, airport, parks, fairgrounds)

2. Consider use of the airport for private sector events such as fly‐ins

3. Encourage greater business sector involvement/participation in all community events

4. Enhance recreational activities provided by the Senior Center

5. Increase recreational activities and programs for all ages

6. Work with the Chamber of Commerce for a downtown street banners program

7. Partner with other organizations to provide youth activities and programs

8. Build a stronger relationship with the Greenhills Estates Homeowners Association, including conducting an annual joint‐meeting with the City Council

9. Partner with the Chowchilla High School District to open the high school pool for public activities in the summer

10. Research opportunities for park enhancements and modernizations (such as a spray park) with an emphasis on parks in low‐moderate income neighborhoods
23 11. Evaluate opportunities for food truck events

12. Utilize shopping centers, large parking lots, parks, fairgrounds, or sections of streets to regularly host classic car shows

13. Work with Chowchilla Fair and Event Center staff on facility development and utilization

GOAL FIVE

ECONOMIC DEVELOPMENT AND REVENUE PRODUCTION

1. Collaborate with school districts on locating new facilities

2. Explore the opportunity for City‐owned and leased business operations in City‐owned buildings

3. Develop community‐centric housing projects

4. Market the city to the family friendly entertainment industry (such as a jump zone, bowling alley, theater, miniature golf, etc.)

5. Complete a feasibility study for long‐haul truck parking on vacant City‐owned properties (south side)

6. Pursue retail opportunities in the downtown area and along the Highway 99 corridor

7. Develop new marketing ideas and opportunities for industrial properties

8. Participate in retail and industrial trade shows to attract future businesses

9. Complete the Industrial Specific Plan and complementary infrastructure

24 CITY ORGANIZATIONAL CHART
Citizens
City Council
City Administrator
City Clerk
Community &
Economic
Development
Finance &
Information
Technology
Fire
Public Works & Fleet
Recreation Programs
& Services
Transit
Police City Attorney
(Contract)
25 INTRODUCTION AND OVERVIEW OF BUDGET

BUDGET OVERVIEW

SUMMARY OF BUDGET PARAMETERS AND KEY ASSUMPTIONS
Propose and adopt a balanced budget keeping expenditures within projected revenue and other available funding sources.

Maintain established core level of services and ensure any new services, initiatives or programs meet the goals and objectives established by City Council and can be funded with new or existing resources.

Maximize opportunities to cover departmental and support activity costs from restricted revenues.

Non‐recurring revenues are only used for non‐recurring expenses.

Review special and major maintenance or capital projects and recommend funding for only those projects that are high priority or essential to the fiscal year.

Fund reserve levels according to the City Council approved Reserve Policy.

No activities relating to the Johnson Controls Projects have been included.

Personnel cost are estimated from the agreed upon MOU’s from all bargaining units. 26 BUDGET GUIDE
The budget is the City’s fundamental policy document. It describes the City’s goals and objectives and indicates how resources are allocated to achieve those goals. In addition to its role as a policy document, the budget also serves as a financial plan, an operations guide and a communication tool.

The City of Chowchilla keeps tracks of its activities in self‐balancing sets of accounts called funds which are the basic accounting and reporting components in governmental accounting. Funds are designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain functions or activities.

Some funds are established to track activities required by law (i.e. gas tax fund), some fulfill revenue requirements (CDBG, Measure T funds), and others demonstrate prudent administrative practices (internal service funds such as Fleet and Information Technology).

Budget years run in fiscal year cycles beginning July 1 and ending June 30. The city budget is approved and balanced by fund. Then some of the fund balance dollars are held for future expenses for several reasons.

Special taxes, such as the gas tax, are restricted to specific services and must be carried forward for that purpose (in this case street improvements). Other balances may result from legal requirements, such as payment for long term debt for bonds.

There are several types of revenue that the City receives. Some revenues are restricted to certain uses by law; other revenues are payment for a specific service provided to its customers, while other revenues come from state and federal agencies.

BASIS OF ACCOUNTING – FUND ACCOUNTING
The accounts of the city are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self‐balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate.

Government resources are allocated to and account for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.

Governmental Fund Types
Governmental funds are used to account for all of the City's general activities, including the collection and disbursement of earmarked moneys (special revenue funds), the acquisition of or construction of general fixed assets (capital project funds) and the servicing of general long‐term debt (debt service funds). The General Fund is used to account for all the activities of the general government not accounted for in some other fund.

Proprietary Funds
Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration and the primary intent is to recover the costs of providing the goods and services through user charges.

Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily with the government (internal service funds).

Fiduciary Funds
Fiduciary funds are used to account for assets held on behalf of outside parties in a trustee capacity. Successor Agency to the Chowchilla Redevelopment Agency falls within this category. The Agency funds for the Greenhills and Pheasant run Special Districts are also in this category.

Each fund and its purpose are described further as follows. 27 BASIS OF BUDGETING
The budget is adopted consistent with generally accepted account principals as expressed by the Governmental Accounting Standards Board.  The budgets of the governmental fund types (General Fund, special revenue, capital projects, and debt service) are prepared on a modified accrual basis. This means expenditures are recorded when the liability is incurred and revenues are recognized if they are received during the fiscal year or shortly thereafter. In addition, the City treats encumbrances as expenditures only for budgetary control purposes. Encumbrances open at year‐end are reported as reservations of fund balances since they do not constitute expenditures or liabilities. Available expendable resources include beginning fund balance and current year revenues and transfers from other funds.

The basis for establishing the spending plans for the proprietary fund types, internal service funds (fleet and information technology), and enterprise funds (water, wastewater, disposal, storm drain and airport) are on a full accrual basis. Expenses are recorded when the liability is incurred and revenues are recognized when the service is provided. Available expendable resources for proprietary funds included beginning working capital, current revenues and transfers in. Beginning working capital is defined as current assets minus current liabilities, in other words, cash available to pay expenditures.
28 DESCRIPTION AND PURPOSE OF ACCOUNTING
FUNDS

GOVERNMENTAL FUNDS
General Fund
The General fund is the City's general operating fund. It is used to account for all financial resources except those required to be accounted for in another fund. The primary revenue sources are property tax, sales tax and intergovernmental revenue.

State Gas Tax Fund
This fund is used to account for receipts and expenditures of monies apportioned to the City under the Streets and Highways Code Sections 2103, 2105, 2106, 2107 and 2107.5 of the State of California.

Road Maintenance and Rehabilitation Account (RMRA)
This fund is used to account for receipts and expenditures of monies apportioned to the City to address deferred basic road maintenance, rehabilitation and critical safety projects on the local streets and roads system under the Streets and Highways Code Sections 2032(h) of the State of California.

Regional Surface Transportation Fund (RSTP)
This fund is used to account for receipts and expenditures of monies apportioned to the City from Caltrans through the Madera County Transportation Commission for projects on highways, bridges, tunnels, public roads, pedestrian and bicycle infrastructure and transit capital and intercity passenger projects Streets and Roads Fund
This fund is used for the construction and maintenance of the street network system of the City. Financing is provided by allocations from the County Local Transportation Funds (LTF) created by the Transportation Development Act (TDA).

Landscape and Lighting Maintenance District Funds
These funds are used to account for the assessments received from property owners and the maintenance expenditures for the districts.

Measure N Fund
The voters approved Measure N in November 2018 which allows for a 1% sales tax add‐on designated specifically for public safety. Collection of this additional sales tax started on April 1, 2019. Monies are allocated between the Police and Fire Departments and will be vital to the growth and efficiency of those departments.

Measure T Fund
This fund is used to account for streets and roads related expenses. The monies are received from Madera County Transportation Commission (MCTC) for projects including street maintenance and improvements; pedestrian facilities; including sidewalks, paths, walkways or equivalent facilities; bicycle facilities; American disability Act (ADA) compliance; Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Madera County for twenty years.

Transit Fund
This fund is used for the CATX and CAT LINX transit systems. Funding is provided by the Local Transportation Fund (LTF), State Transit Assistance (STA), Federal Transit Administration (FTA) Section 5311, and charges for services such as fare box revenues and bus passes.
29 Public Safety Grants Fund
This fund is used to account for the revenues from Supplemental Law Enforcement Services Fund (SLESF) and the Bullet Proof Vest Grant.

American Rescue Act Fund (ARPA)
This fund is used to account for the revenues from the Federal funds received for the American Rescue Act that was passed in 2021.

Community Development Block Grant (CDBG) Fund
These funds accounts for the approved projects that have been funded by Federal Community Development Block Grant funds received. A constant fund for Program Income and individual funds for open grants is used.

HOME Grant Funds
These funds account for the California Department of Housing and Community Development grant to provide first‐time low‐income homebuyers down payment assistance and low‐income homeowners rehabilitation assistance. A constant fund for Program Income and individual funds for open grants is used.

Economic Development Block Grant (EDBG) Fund
This fund accounts for the program income activities from previous EDBG grants. There are no active EDBG grants currently.

Developer Fees Funds
These funds accounts for fees placed on the development of land. Fees are an offset to the future impact that the development will have on infrastructure.

Capital Reserve Funds
These funds accounts for reserves that operating funds have put aside specifically for capital improvements/projects.

Chowchilla Public Financing Authority Fund
This debt service fund accounts for the Lease Revenue Bonds Series 2005 for the Civic Center Debt Service Fund
This debt service fund accounts for the 2019 pension obligation bonds

PROPRIETARY FUNDS
Water Fund
Accounts for the financial activity relative to construction, maintenance and repairs of the City's water delivery system.

Wastewater Fund
Accounts for the financial activity relative to construction, maintenance and repair of the sanitary sewer system.

Disposal Fund
Accounts for activities related to refuse collections, street sweeping and recycling services.

Storm Drain Fund ‐ Accounts for activities related to construction, maintenance and repair of storm drains Airport Fund
Accounts for activities related to construction, maintenance and repair of the airport Fleet Fund
This internal service fund is used to account for the maintenance and acquisition of city owned vehicles 30 Information Technology Fund
This internal service fund is used to account for acquisition, replacement and support services for both computer hardware and software.

FIDUCIARY FUNDS
Community Facilities District Fund
This fund accounts for the Community Facilities District 2006‐1 which levies a special tax in the District comprised of developing areas. The tax provides for the repayment of bonds issued for facility improvements related to wastewater system, streets and roads, water supply, and storm drainage collection.

Successor Agency Fund
This fund is used to account for the activities of the Successor Agency to the Chowchilla Redevelopment Agency.

Greenhills Special Assessment District Fund
This fund is used to account for the debt service payments and administrative cost of the special district.

Pheasant Run Special Assessment District Fund
This fund is used to account for the debt service payments and administrative cost of the special district. 31 BUDGET DEVELOPMENT PROCESS
The budget represents the financial plan for the City of Chowchilla. This document concludes an ongoing process involving input from everyone in the community. Budget development is a process which begins in January and continues until the budget is adopted by the City Council in June.

REVIEW OF GOALS
There are several goals associated with preparation and development of the City’s document. First, the budget is a financial plan and management tool. The document should assist staff in monitoring revenues and expenditures and in evaluation the effectiveness of City activity and services. Second, the budget serves as an important reference document. It should provide staff, City Council and the general public with extensive information on the nature and scope of city operations and services.

DEPARTMENT BUDGET REQUESTS
The Finance Department issues revenue and expenditure budget sheets listing the prior three‐year actual expenditures, current year appropriation amounts and space to input budget requests for the upcoming year.

The departments fill out the forms providing sufficient justification for significant changes in revenues or expenditures. All budget requests are returned to the Finance Department.

BUDGET REVIEW AND ANALYSIS
Department budget requests are reviewed by the City Administrator and the Finance Director with the Department Head to ensure that the intent of all budget requests is understood and complete. The budgets are analyzed in various ways including evaluation of historical expenditure patterns as well as departmental operations. Spending priorities are based on the City’s financial policies and mandated requirements focusing on service levels, covering bond requirements and the balancing of manpower, supplies and equipment. After the reviews, the management staff makes their final adjustments and recommendations for presentation to City Council.

CITY COUNCIL ADOPTION
In May the proposed budget is printed and distributed and public hearings and workshops are scheduled. After receiving input from the public, city commissions, and City Council final adjustments are made, a public hearing is conducted at the second council meeting in June and the budget is adopted.

BUDGET AMENDMENTS
Following the adoption of the budget, it is sometimes necessary to amend the budget. Appropriations in the budget may be adjusted by recommendation of the Finance Director and approval by the City Administrator within the guidelines set forth in the approved budget Resolution, otherwise, Council approval is required. 32 BUDGET CALENDAR

JANUARY
 Mid‐Year Budget review – preliminary process begins
 Department Heads meet with Finance to go over mid‐year updates in detail

FEBRUARY
 Mid‐Year Budget is presented to Council
 Departments work on year end and next year Operating and Capital budgets  Departments review their portions of the Master Fee schedule for updates  Public participatory process begins‐ Mailers sent out in utility bills requesting input for most significant areas of need
MARCH
 Budget instructions are distributed to Department Heads  Department Heads begin to meet with Finance
 Request for new resources are vetted against competing requests/priorities and for alignment with strategic goals of the City
 Public participatory budget process continues‐ Town Hall meeting APRIL
 Remaining budgetary issues are addressed through detailed analysis  Finance begins putting together the Draft Budget
 Mid‐Year budget is updated with most current revenue and expense projections  Department Heads review budget with City Administrator and Finance Director MAY
 Budget Workshop with Council and the public
 Additional Budget workshops, if necessary
 Finance Director finalizes proposed budget with City Administrator’s recommendations JUNE
 Council motions to revise proposed budget are voted on  Budget is scheduled for adoption
 Other documents typically associated with the budget are voted on  Adoption of the proposed budget is set for the 2nd Council meeting in June  Once adopted, the proposed budget becomes the Adopted Budget  Adopted Budget is posted on the City Website and sent to interested stakeholders 33 BUDGET GUIDE GLOSSARY

GLOSSARY OF BUDGET TERMINOLOGY
The City’s Budget contains specialized and technical terminology that is unique to public finance and budgeting.

To assist the reader in understanding the terminology, a glossary of budgetary terminology has been included in this document.

Accrual Basis of Accounting
Revenues are recognized when both measurable and available; expenditures are recorded when services have been substantially performed or goods have been received and the liabilities incurred.

Ad Valorem Taxes
Ad Valorem (means “according to its value”) commonly referred to as property taxes, are levied on both real and personal property according to the property’s valuation and the tax rate.

Adopted Budget
Revenues and appropriations approved by the City Council in June for the next fiscal year.

Agency Fund
Used to account for assets held by the City in a fiduciary capacity for individuals, government entities and others.

Such funds are operated by carrying out the specifications of trust indentures, statues, ordinances, or other governing regulations.

Allocated Costs
An expense charged by one department/division to another for services performed for expenditures of a general nature that are charged to one main account and allocated to other departments/divisions by a specified formula.

Annualize
Taking changes that occurred mid‐year and calculating their cost for a full year, for the purpose of preparing an annual budget.

Appropriation
An authorization made by the City Council that permits the City to incur obligations and to make expenditures of resources.

Arbitrage
The interest rate differential that exists when proceeds from a municipal bond – which is tax free and carries a lower yield – are invested in taxable securities with a yield that is higher. The 1986 Tax Reform Act made this practice by municipalities illegal solely as a borrowing tactic, except under certain safe‐harbor conditions.

Assessed Valuation
A municipality’s property tax base stated in dollars based on real estate and/or other taxable business property for the purposes of taxation, sometimes expressed as a percent of the full market value of the taxable property within a community.

Asset
Resources owned or held by a government that has monetary value.

Authorized Positions
Employee positions that are authorized in the adopted budget to be filled during the year. 34 Available (Undesignated) Fund Balance
This refers to the funds remaining from the prior year that are available for appropriation and expenditures in the current year.

Bond
A long term I.O.U. or promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date).  Bonds are primarily used to finance capital projects.

Budget
A financial plan for a specific period of time (Fiscal Year) that matches all planned revenues and expenditures with various municipal services.

Budget Amendment
A legal procedure utilized by City staff to revise a budget appropriation. City staff has the prerogative to adjust expenditures within or between departmental budgets. Council approval is required for additional appropriation from fund balance or new revenue sources.

Capital Assets
Assets of significant value and having a useful life of several years.  Capital assets are also called fixed assets.

Capital Improvements
Expenditures related to the acquisition, expansion or rehabilitation of an element of the government’s physical plant; sometimes referred to as infrastructure.

Capital Improvement Program
A plan for capital expenditures to provide for the acquisition, expansion or rehabilitation of an element of the City’s physical plant to be incurred over a fixed period of several future years.

Capital Outlay
Expenditures relating to the purchase of equipment, land and other fixed assets.

Capital Project
Major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increase their useful life.  Also called capital improvements.

Capital Reserve
An account used to segregate a portion of the government’s equity to be used for future capital program expenditures. The amount of capital reserve is roughly equal to the government’s annual equipment depreciation and an amount identified as being needed for future capital acquisition.

Contingency
A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

Contractual Services
Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements and professional consulting services.

Cost Recovery
The establishment of user fees that are equal to the full cost of providing services.

Debt Service
The cost of paying principal and interest on borrowed money according to a predetermined paying schedule. 35 Dedicated Tax
A tax levied to support a specific government program or purpose.

Deficit
The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period.

Department
A major administrative segment of the City that indicates overall management responsibility for an operation or a group of related operations within a functional area.

Depreciation
Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence.

Development‐related Fees
Those fees and charges generated by building, development and growth in a community. Included are building and street permits, development review fees, and zoning, planning and subdivision fees.

Division
A unit or organization that reports to a department.

Employee Benefits
Contributions made by a government to meet commitments or obligations for employee fringe benefits.

Included are the government’s shares of costs for Social Security and the various pensions, medical and life insurance plans.

Encumbrance
Obligations in the form of purchase orders, contracts or salary commitments that are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.

Enterprise Fund
A fund established to account for activities that are financed and operated in a manner similar to private business enterprises, where costs of providing services to the public are recovered through user fees. The City of Chowchilla includes four enterprise funds which are the water utility, sewer utility, disposal service and ambulance service.

Expenditures
Utilization of fund resources. Expenditures include operating expenses, debt service and capital outlays.

Expenditure Category
A basis for distinguishing types of expenditures. The major expenditure categories used by the City of Chowchilla are: salaries and benefits, services, supplies, capital outlay, debt service/other (allocated costs).

Expense
Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.

Financial Strategies
Method or means to guide the City in making financial decisions and to insure a secure financial future. Financial strategies are fundamental policy guidelines regarding specific financial issues that are accompanied by an implementation plan.
36 Fiscal Year
A twelve‐month time period signifying the beginning and ending period for recording financial transactions. The City of Chowchilla has specified July 1 through June 30 as its fiscal year.

Fixed Assets
Assets of long‐term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.

Full‐time Equivalent Positions (FTE)
A part‐time position converted to the decimal equivalent of a full‐time position based on 2,080 hours per year. A half time position would be entered as 0.5 and would represent 1,040 hours. If a position is required for only 900 hours during the year, then the equivalent FTE is derived by dividing 900 by 2,080 and computed as an FTE value of 0.43.

Fund
A fiscal and accounting entity for which the recording of financial transactions is made for the purpose of carrying on specific activities in accordance with the requirements placed upon the use of financial resources.

Fund Balance
The equity (assets minus liabilities) of a governmental fund and fiduciary fund types. However, for budgeting purposes, a working capital definition of current assets minus current liabilities is used for the computations.

General Fund
A fund used to account for the major operating revenues and expenditures of the City, except for those financial resources that are required to be accounted for in another fund category. General Fund revenues are derived primarily from property and other taxes.

General Obligation (G.O.) Bond
A bond secured by a pledge of the issuer’s taxing powers (limited or unlimited). More commonly the general obligation bonds of local governments are paid from ad valorem property taxes and other general revenues.

Considered the most secure of all municipal debt. Limited by Proposition 13 to debt authorized by two‐thirds vote in the case of local governments or a simple majority for State issuance.

Generally Accepted Accounting Principles (GAAP)
Uniform minimum standards of and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, rules and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations.

Goal
Broad mission statements which define the purpose of a department.

Governmental Funds
Typically used to account for tax‐supported (governmental) activities. These include the General Fund, Special Revenue Funds, Capital Projects Funds and Debt Service Funds.

Infrastructure
The physical assets of a government (e.g., streets, water, sewer, public buildings and parks). 37 Internal Service Fund
A fund used to account for the services provided by one department to other departments on a cost‐ reimbursement basis. In the City of Chowchilla this includes the City Administrator, City Clerk/Personnel, Administrative Services, Fuel charges and Risk management.

Line‐item Budget
A budget prepared along departmental lines that focuses on what is to be purchased by department.

Materials and Supplies
Expendable materials and operating supplies necessary to conduct departmental operations.

Measure N
Citywide 1% sales tax add‐on approved by voters in November 2018 specifically designated for public safety.

Measure T
Countywide ½ cent sales tax imposed in Madera County for transportation for 20 years.

Mello‐Roost Bond
The Mello‐Roos (named after its legislative sponsors) Community Facilities District Act of 1982 established a method where by almost every municipal subdivision of the state may form a special, separate district to finance a long list of public facilities by the sale of bonds and finance certain public services on a pay‐as‐you‐go basis.

These Community Facilities Districts are formed and bond issues authorized by a two‐thirds vote of the property owners in the district. Typically, the only voters in a district are one or more real estate developers who own or have an option on all of the land in the district. These land‐based financings were nicknamed “dirt bonds” by the Bond Advisor years go. Bonds are sold to finance facilities that can include schools, parks, libraries, public utilities and other forms of infrastructure.  The Districts may provide public services that include police and fire protection, recreation programs, area maintenance, library services, flood and storm damage. Bonded debt service and/or the public services are paid for by special taxes levied on the real property within the district. As the developer subdivides and sells of the land the new property owner assumes the tax burden. (Tax delinquencies can lead to fines and penalties and ultimately foreclosure and sale. The ultimate security for Mello‐Roos bonds is the value of the real property being taxed; consequently, a provision in the law requires the appraised value of the land to be three times the bonded debt. Recent foreclosure sales have cast doubts on the skills of the appraisers and underscores the risk of some of this debt when a severe real estate slump impact’s developers).

Modified Accrual Basis
The accrual basis of accounting where revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. All governmental funds and agency funds are accounted for using the modified accrual basis.

Objectives
A simply stated, readily measurable statement of aim or expected accomplishments with the fiscal year. A good statement of objective should imply a specific standard of performance for a given program or stated goal.

Operating Expenses
The cost of personnel, materials and equipment required for a department to function.

Operating Revenue
Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day‐to‐ day services.
38 Performance Indicators
Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs.

Performance Measure
Data collected to determine how effective or efficient a program is in achieving its objectives.

Personnel Services
Expenditures for salaries, wages, and fringe benefits of a government’s employees.

Program
A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.

Program Performance Budget
A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance units. A unit can be a department, a division, or a workgroup. Each program has an identifiable service or output and objectives to effectively provide the service. Performance indicators measure the effectiveness and efficiency of providing the service by the program.

Redevelopment Agency
A legislatively established subdivision of government established to revitalize blighted and economically depressed areas of a community and to promote economic growth. Tax Allocation bonds are issued to pay the cost of land and building acquisition and their redevelopment and are paid by the incremental increase in property tax revenues produced by the increase assessed value of the area after redevelopment. Redevelopment Agencies may also sell Housing Mortgage Revenue Bonds to finance housing units within the area, 20% of which must be for low‐cost housing.

Reserve
An account used to designate a portion of the fund balance for a specific future use and is therefore, not available for general appropriation.

Resolution
A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or a statute.

Revenue
Increases in fund resources. Revenue includes income from user fees, taxes, permits and other sources.

Section
A unit or organization that reports to a division.

Self‐Supporting Activities
An enterprise activity where all service costs (including principal and interest debt payments) are covered solely from the earnings of the enterprise.

Special Revenue Funds
Used to account for revenue derived from specific taxes or other earmarked revenue sources (other than expendable trusts or for major capital projects) that are restricted by law or administrative action to expenditures for specified purposes.

Subsidy
Supplemental resources provided to ensure adequate funding when anticipated expenditures exceed revenues. 39 Supplemental Appropriation
An additional appropriation made by the governing body after the budget year has started.

Tax Levy
The resultant product when the tax rate per one hundred dollars is multiplied by the tax base.

Taxes
Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for the current or permanent benefit, such as special assessments.

Transfer In/Out
Amounts transferred from one fund to another to assist in financing the services for the recipient fund.

Unencumbered Balance
The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes.

User Fees
Payments made by users or customers of publicly provided services that benefit specific individuals. These services exhibit “public good” characteristics. Examples of user fees are fees paid for recreational activities, building fees.
40 SUMMARY OF FUNDS
(Section 2)

REVENUES AND EXPENDITURES SUMMARY

RESOURCES AND APPROPRIATIONS
REVENUE AND EXPENDITURES – ALL FUNDS

HISTORICAL REVENUES AND EXPENDITURES

ALLOCATION OF APPROVED POSITIONS

EMPLOYE HEAD COUNT SUMMARY

EMPLOYEE HEAD COUNT

REVENUE PROJECTIONS

GANN APPROPRIATIONS LIMIT

GENERAL FUND

WATER ENTERPRISE

SOLID WASTE ENTERPRISE

SEWER ENTERPRISE

FIVE-YEAR PROJECTED BUDGETS
41 REVENUE AND EXPENDITURES SUMMARY

REVENUES

EXPENDITURES
2023-2024 ADOPTED
Capital Projects 1,247,183
Debt Service Funds 1,457,494
Enterprise Funds 16,191,623
General Fund 12,887,761
Internal Service Funds 1,137,676
Special Revenues 15,232,350
Successor Agency 968,296
Trust and Agency Funds 1,640,737
Grand Total 50,763,120
2023-2024 ADOPTED
Capital Projects 1,247,183
Debt Service Funds 1,457,494
Enterprise Funds 17,438,269
General Fund 13,329,793
Internal Service Funds 1,137,676
Special Revenues 16,768,442
Successor Agency 945,938
Trust and Agency Funds 1,593,187
Grand Total 53,917,982
42 RESOURCES AND APPROPRIATIONS
Fund Fund Name
Beginning
Fund Balance
2023-2024 Preliminary
Budget
Projected Fund
Balance
2022/2023 Revenues Expenses 2023/2024

GENERAL FUND
100 General
Total General Fund 9,380,376 12,887,761 13,329,793 8,938,344

ENTERPRISE FUNDS
200 Airport 692,432 61,201 56,484 697,149
220 Storm Drain 2,180,245 3,768,171 3,707,885 2,240,531 240-242 Sewer 8,310,822 3,064,315 3,919,241 7,455,896
260 Solid Waste 692,282 2,511,339 2,137,967 1,065,654
280-283 Water 6,534,984 6,786,597 7,616,692 5,704,889
Total Enterprise 18,410,765 16,191,623 17,438,269 17,164,119

SPECIAL REVENUE FUNDS
300
Regional Surface Transportation
Program (RSTP) - 193,511 193,511 -
301 Gas Tax 969,986 535,452 188,461 1,316,977
302 RMRA 699,809 503,726 482,026 721,509
303 American Rescue Plan Act (ARPA) 4,253,569 40,610 2,613,000 1,681,179 305 Streets& Roads- LTF 498,057 3,264,343 3,131,421 630,979 310 Maintenance Assessment District 618,368 322,950 334,062 607,256 325 Transit - 577,329 577,329 -
340 Measure N 2,881,669 2,672,604 3,009,530 2,544,743
341 Fire SAFER Grant - 41,398 41,398 -
350-357 Measure T 1,276,010 1,020,651 457,333 1,839,328 380 Fire Impact Fees 36,115 150,802 73,268 113,649
382 Public Building Impact Fees (418,023) 183,562 91,681 (326,142) 383 Park Com/Rec Centers - 324,221 162,011 162,210
384 Park Development Fees 293,709 281,817 140,191 435,335 385 Park In Lieu Fees/Quimby Fees - 178,416 89,158 89,258 386 Police Impact Fees 442,108 268,622 132,448 578,282
388 Wastewater Impact Fees 1,355,939 198,194 793,840 760,293 390 Signalization Impact Fund 462,768 55,592 25,657 492,703 392 Storm Drain Impact Fees 98,279 563,417 277,821 383,875 394 Streets & Roads Impact Fees 1,938,447 412,175 198,049 2,152,573 396 Water Impact Fees 523,250 205,018 500,868 227,400
400 CDBG grant PI 192,553 9,752 42,000 160,305
402 CDBG Planning Grant for Kings - 125,000 125,000 -
403 CDBG Planning Grant for Sidewalks - 181,900 181,900 - 450 HOME Grant PI 1,320,573 12,612 3,100 1,330,085
452 HOME Grant 2019 - 500,000 500,000 -
453 HOME-Shasta 7,987 3,741 3,700 8,028
43 Fund Fund Name
Beginning
Fund Balance
2023-2024 Preliminary
Budget
Projected Fund
Balance
2022/2023 Revenues Expenses 2023/2024
454 Home Grant 2018 - 500,000 500,000 -
460 Cal Home State Grant - 700,000 700,000 -
470 20 PLHA Grant - 662,295 662,295 -
480 CDBG CVI - 37,566 37,566 -
481 CDBG - CV2 & CV3 - 261,940 261,940 -
496 Community Development Grants - 27,614 27,614 -
497 Community Development Grants - 204,103 204,103 -
498 NSP Olivero 156,683 11,417 6,161 161,939
Total Special Revenue Funds 17,607,859 15,232,350 16,768,442 16,071,767

CAPITAL PROJECTS FUND
588 Berenda Slough Bridge - 335,500.00 335,500.00 -
590 Alley Paving Projects - 731,683.00 731,683.00 -
591 Bridge Preventive Maintenance - 180,000.00 180,000.00 - Total Capital Projects Funds - 1,247,183 1,247,183 -

INTERNAL SERVICE FUNDS
601 Fleet - 305,043 305,043 -
602 Information Technology - 832,633 832,633 -
Total Internal Service Funds - 1,137,676 1,137,676 -

TRUST & AGENCY FUNDS
800 Community Facilities District 1,331,553 632,815 644,600 1,319,768 840 Greenhills Assessment District 796,123 545,761 545,761 796,123 842 Pheasant Run Assessment District 736,333 462,161 402,826 795,668 Total Trust and Agency 2,864,008 1,640,737 1,593,187 2,911,559

DEBT SERVICE FUNDS
916 2005 Civic Center Bond 448,695 369,644 369,644 448,695 918 PFA- CREB 81,853 187,875 187,875 81,853
919 Pension Obligation Bonds - 899,975 899,975 -
Total Debt Service 530,548 1,457,494 1,457,494 530,548

SUCCESSOR AGENCY FUNDS
956-957 Operating Fund (4,501,320) 968,296 945,938 (4,478,962) Total Successor Agency (4,501,320) 968,296 945,938 (4,478,962) TOTALS CITY WIDE 44,292,237 50,763,120 53,917,982 41,137,375 44 REVENUES AND EXPENDITURES – ALL FUNDS

GENERAL
FUND
100

SPECIAL REVENUES
RSTP
300

GAS TAX
301-302
ARPA
303

STREETS
305
LLMD
310

TRANSIT
325

REVENUES
Sales Tax 2,612,515 - - - - - -
Property Taxes 1,267,386 - - - - 316,534 -
Franchise Taxes 362,000 - - - - - -
Other Taxes 445,390 - - - - - -
Intergovernmental 3,426,554 193,511 999,827 - 1,510,994 - 553,204 License and Permits 700,374 - - - 500 - -
Charges for Services 116,053 - - - - - 23,625
Fines and Penalties 144,950 - - - - - -
Allocated Operational Costs 1,618,215 - - - 485,703 - - Other Revenues 430,584 - 24,849 40,610 9,276 6,416 500
Transfers In 1,763,740 - 14,502 - 1,257,870 - -
Total Revenue 12,887,761 193,511 1,039,178 40,610 3,264,343 322,950 577,329

EXPENDITURES
Salaries and Benefits 5,959,022 - - - 412,520 - 332,418 Operations and
Maintenance
3,229,509 - 45,650 - 313,129 224,434 78,258
Debt Service 1,355,172 - - - - - -
Overhead Allocations 783,970 - - - 278,550 109,628 154,653 Depreciation - - - - - - -
Capital Outlay 1,987,618 - - - 2,127,222 - 12,000
Transfers Out 14,502 193,511 624,837 2,613,000 - - -
Total Expenditures 13,329,793 193,511 670,487 2,613,000 3,131,421 334,062 577,329 CHANGE IN FUND BALANCE (442,032) - 368,691 (2,572,390) 132,922 (11,112) - 45 REVENUES AND EXPENDITURES – ALL FUNDS (CONTINUED)

SPECIAL REVENUES

MEASURE N
340
FIRE
SAFER
GRANT
341

MEASURE T
350-357
IMPACT
FEES
380-396
CDBG
400,402,
403
480-497
HOME
450-453
498

REVENUES
Sales Tax 2,635,846 - - - - -
Property Taxes - - - - - -
Franchise Taxes - - - - - -
Other Taxes - - - - - -
Intergovernmental - 41,398 1,003,836 - 838,123 1,000,000 License and Permits - - - - - -
Charges for Services - - - 2,769,980 - 13,596
Fines and Penalties - - - - - -
Allocated Operational Costs - - - - - -
Other Revenues 36,758 - 16,815 51,856 9,752 14,174
Transfers In - - - - - -
Total Revenue 2,672,604 41,398 1,020,651 2,821,836 847,875 1,027,770

EXPENDITURES
Salaries and Benefits 663,607 10,278 - - - -
Operations and
Maintenance
422,809 31,120 - 1,384,992 573,223 1,010,500
Debt Service 66,567 - - - - -
Overhead Allocations - - - - - 2,461
Depreciation - - - - - -
Capital Outlay 100,000 - - - - -
Transfers Out 1,756,547 - 457,333 1,100,000 306,900 -
Total Expenditures 3,009,530 41,398 457,333 2,484,992 880,123 1,012,961 CHANGE IN FUND BALANCE (336,926) - 563,318 336,844 (32,248) 14,809 46 REVENUES AND EXPENDITURES – ALL FUNDS (CONTINUED)

SPECIAL

REVENUES

CAPITAL PROJECT FUNDS
Cal
Home
State
Grant
460
20 PLHA
Grant
470

BERENDA
SLOUGH
BRIDGE
588
ALLEY
PAVING

PROJECTS
590
BRIDGE

PREVENTATIVE

MAINTENANCE
591

REVENUES
Sales Tax - - - - -
Property Taxes - - - - -
Franchise Taxes - - - - -
Other Taxes - - - - -
Intergovernmental 700,000 662,295 297,018 648,000 159,354 License and Permits - - - - -
Charges for Services - - - - -
Fines and Penalties - - - - -
Allocated Operational Costs - - - - -
Other Revenues - - - - -
Transfers In - - 38,482 83,683 20,646
Total Revenue 700,000 662,295 335,500 731,683 180,000

EXPENDITURES
Salaries and Benefits - - - - -
Operations and Maintenance 700,000 662,295 - - -
Debt Service - - - - -
Overhead Allocations - - - - -
Depreciation - - - - -
Capital Outlay - - 335,500 731,683 180,000
Transfers Out - - - - -
Total Expenditures 700,000 662,295 335,500 731,683 180,000

CHANGE IN FUND BALANCE - - - - -
47 REVENUES AND EXPENDITURES – ALL FUNDS (CONTINUED)

ENTERPRISE FUNDS
WATER
280-283
SOLID
WASTE
260
SEWER
240-242
STORM
DRAIN
220

AIRPORT
200

REVENUES
Sales Tax - - - - -
Property Taxes - - - - 7,500
Franchise Taxes - - - - -
Other Taxes - - - - -
Intergovernmental - 5,000 - 3,349,635 -
License and Permits - - - - 10,000
Charges for Services 3,244,725 2,448,954 2,091,571 96,000 2,952 Fines and Penalties 98,000 50,000 50,000 6,000 -
Allocated Operational Costs - - - - -
Other Revenues 126,662 7,385 119,069 134,636 40,749
Transfers In 3,317,210 - 803,675 181,900 -
Total Revenue 6,786,597 2,511,339 3,064,315 3,768,171 61,201

EXPENDITURES
Salaries and Benefits 713,698 - 498,897 40,379 17,141
Operations and
Maintenance
1,024,347 1,690,461 567,426 33,258 24,660
Debt Service 553,571 - 188,605 - -
Overhead Allocations 750,515 447,506 429,159 36,363 -
Depreciation 631,299 - 280,479 6,350 14,683
Capital Outlay 3,639,052 - 1,851,000 3,591,535 -
Transfers Out 304,210 - 103,675 - -
Total Expenditures 7,616,692 2,137,967 3,919,241 3,707,885 56,484 CHANGE IN FUND BALANCE (830,095) 373,372 (854,926) 60,286 4,717 48 REVENUES AND EXPENDITURES – ALL FUNDS (CONTINUED)

INTERNAL

SERVICE
601-602
DEBT

SERVICE
916-919

FIDUCIARY FUNDS

TRUST &
AGENCY
800-842

SUCCESSOR
956-957
TOTALS

REVENUES
Sales Tax - - - - 5,248,361
Property Taxes - - 1,631,011 531,881 3,754,312
Franchise Taxes - - - - 362,000
Other Taxes - - - - 445,390
Intergovernmental - - - - 15,388,749
License and Permits - - - - 710,874
Charges for Services - - - - 10,807,456
Fines and Penalties - - - - 348,950
Allocated Operational Costs 1,137,676 - - - 3,241,594
Other Revenues - 53,665 9,726 13,241 1,146,723
Transfers In - 1,403,829 - 423,174 9,308,711
Total Revenue 1,137,676 1,457,494 1,640,737 968,296 50,763,120

EXPENDITURES
Salaries and Benefits 418,686 - - - 9,066,646
Operations and
Maintenance
314,182 6,400 124,322 16,977 12,477,952
Debt Service - 1,451,094 1,468,865 410,485 5,494,359
Overhead Allocations 160,678 - - 88,109 3,241,592
Depreciation 12,272 - - - 945,083
Capital Outlay 231,858 - - - 14,787,468
Transfers Out - - - 430,367 7,904,882
Total Expenditures 1,137,676 1,457,494 1,593,187 945,938 53,917,982 CHANGE IN FUND BALANCE - - 47,550 22,358 (3,154,862)
49 HISTORICAL REVENUES
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
General Fund:

Allocated Operational Costs 1,309,995 1,311,240 1,578,925 1,618,215 Charges for Services 44,156 80,090 76,261 116,053
Fines and Penalties 61,226 161,464 149,439 144,950
Franchise Taxes 287,979 301,133 302,374 362,000
Intergovernmental 3,033,813 2,962,342 3,628,098 3,426,554 License and Permits 721,998 1,070,686 855,019 700,374
Other Revenues 447,962 729,318 507,877 430,584
Other Taxes 361,060 442,448 445,390 445,390
Property Taxes 1,028,580 1,156,354 1,201,346 1,267,386
Sales Tax 1,981,304 2,587,177 2,484,489 2,612,515
Transfers In 690,774 1,131,948 2,822,106 1,763,740
Total General Fund 9,968,847 11,934,199 14,051,324 12,887,761 Special Revenue Funds:

RSTP - - 434,303 193,511
Gas Tax 748,143 823,879 989,011 1,039,178
American Rescue Plan Act (ARPA) - 4,385,983 40,873 40,610 Streets 1,101,877 1,460,640 3,183,650 3,264,343
LLMD 316,379 308,601 323,548 322,950
Transit 257,367 347,762 849,668 577,329
Measure T 751,018 423,248 659,846 1,020,651
Measure N 2,465,425 2,630,025 2,516,647 2,672,604
SAFER Fire Grant - 142 42,613 41,398
Impact Fees 118,659 1,928,002 1,514,451 2,821,836
CDBG 92,879 474,173 1,524,057 847,875
Cal Home State Grant - - - 700,000
20 PLHA Grant - - - 662,295
HOME 1,348,323 32,479 524,201 1,027,770
EDBG 1,316 4,177 732 -
Total Special Revenue Funds 7,201,386 12,819,110 12,603,600 15,232,350 Proprietary Funds:

Water 3,251,771 3,240,121 8,102,046 6,786,597
Solid Waste 1,783,551 2,116,636 2,418,573 2,511,339
Sewer 2,135,197 1,960,069 2,262,170 3,064,315
Storm Drain 220,810 257,100 7,373,051 3,768,171
Airport 46,751 102,796 290,646 61,201
Internal Service Funds 663,112 884,347 1,165,209 1,137,676 Total Proprietary Funds 8,101,192 8,561,068 21,611,695 17,329,299 Non Major Revenue Sources 4,013,556 4,087,198 6,608,471 5,313,710 Total Non Major Revenue Sources 4,013,556 4,087,198 6,608,471 5,313,710 Grand Total Funds 29,284,981 37,401,574 54,875,090 50,763,120 50 HISTORICAL EXPENDITURES
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
General Fund:

Administrative Services 2,005,176 1,954,695 2,476,629 2,593,176 City Attorney 271,904 172,079 190,000 190,000
City Clerk 206,549 276,856 300,908 283,433
City Council 38,956 57,858 87,026 99,195
Community Development 837,515 799,927 1,190,584 1,530,460 Finance 554,375 700,753 811,852 882,598
Fire 248,862 600,739 1,507,420 1,669,053
Police 3,471,340 5,553,653 5,474,693 5,022,088
Public Works 452,167 514,366 732,981 748,039
Recreation & Community Engagement 191,589 195,994 408,611 311,751 Total General Fund 8,278,433 10,826,920 13,180,704 13,329,793 Special Revenue Funds:

RSTP - - 434,303 193,511
Gas Tax 13,310 443,736 1,425,337 670,487
American Rescue Plan Act (ARPA) - 173,286 3,910,000 2,613,000 Streets 1,057,616 1,340,046 3,974,373 3,131,421
LLMD 786,192 321,922 330,352 334,062
Transit 363,542 522,865 743,888 577,329
Measure T 369,198 436,229 827,242 457,333
Measure N 927,717 2,467,186 3,747,916 3,009,530
Fire SAFER Grant 1,104 13,383 43,202 41,398
Impact Fees 45,000 854,319 1,918,000 2,484,992
CDBG 48,025 478,744 2,194,831 880,123
Cal Home State Grant - - - 700,000
20 PLHA Grant - - - 662,295
HOME 16,872 21,046 153,213 1,012,961
EDBG 73,149 39,511 40,000 -
Total Special Revenue Funds 3,701,725 7,112,274 19,742,657 16,768,442 Proprietary Funds:

Water 3,266,354 2,776,101 8,409,868 7,616,692
Solid Waste 1,734,396 1,792,268 2,088,728 2,137,967
Sewer 1,859,203 1,227,923 2,127,194 3,919,241
Storm Drain 46,282 43,717 7,837,574 3,707,885
Airport 309,368 57,862 309,611 56,484
Internal Service Funds 741,058 335,234 1,207,107 1,137,676 Total Proprietary Funds 7,956,663 6,233,104 21,980,082 18,575,945 Non Major Funds Expenditures 3,862,041 3,696,299 6,555,072 5,243,802 Total Non Major Funds Expenditures 3,862,041 3,696,299 6,555,072 5,243,802 Grand Total Funds 23,798,862 27,868,597 61,458,515 53,917,982 51 ALLOCATION OF APPROVED POSITIONS

FULL TIME EQUIVALENTS (FTE)
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

CITY COUNCIL
City Council Members 5.00 5.00 5.00 5.00
Total FTE’s 5.00 5.00 5.00 5.00

ADMINISTRATION
City Administrator 1.00 1.00 1.00 1.00
Secretary II/Deputy City Clerk 0.50 0.50 0.50 0.50
Total FTE’s 1.50 1.50 1.50 1.50

CITY CLERK
City Clerk 1.00 1.00 1.00 1.00
Secretary II/Deputy City Clerk 0.50 0.50 0.50 0.50
Total FTE’s 1.50 1.50 1.50 1.50

COMMUNITY & ECONOMIC DEVELOPMENT
Community & Economic Development
Director 1.00 1.00 1.00 1.00
Community & Economic Specialist - - 1.00 1.00
Senior Building Inspector 1.00 1.00 1.00 1.00
Project Permit Technician Supervisor 1.00 1.00 1.00 1.00 Permit Technician I/II - 1.00 1.00 -
Total FTE’s 3.00 4.00 5.00 4.00

RECREATION & COMMUNITY

ENGAGEMENT
Director of Recreation & Community
Engagement 0.35 - - -
Deputy Director of Recreation & Community
Engagement - 1.00 1.00 1.00
Recreation & Community Outreach
Manager 1.00 - - -
Lifeguards I/II - 0.19 0.19 0.19
Pool Manager - 0.06 0.06 0.06
Site Supervisor - Senior Center 0.50 - - -
Total FTE’s 1.85 1.25 1.25 1.25

FINANCE DEPARTMENT
Finance Director 0.90 0.90 0.90 0.90
Fiscal Manager - - 0.50 1.00
Accounting Manager 2.00 2.00 1.50 0.35
HR Manager - - - 1.00
Accounting Technicians I/II - - - 2.00
52 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Account Clerk I/II/III 3.00 3.50 3.65 2.50
Total FTE’s 5.90 6.40 6.55 7.75

FIRE DEPARTMENT
Fire Chief 0.90 0.90 0.90 0.90
Administrative Analyst (SAFER GRANT) 0.17 0.17 0.17 0.17 Total FTE’s 1.07 1.07 1.07 1.07

INFORMATION TECHNOLOGY
Finance Director 0.10 0.10 0.10 0.10
Director of Recreation & Community
Engagement 0.04 - - -
IT Systems Administrator 2.00 2.00 2.00 2.00
Total FTE’s 2.14 2.10 2.10 2.10

POLICE DEPARTMENT
Chief of Police 1.00 1.00 1.00 1.00
Police Commander 1.00 1.00 1.00 -
Police Lieutenant - - - 2.00
Police Sergeant 4.00 5.00 5.00 4.00
Administrative Supervisor 1.00 1.00 1.00 1.00
Animal Control Officer 1.00 1.00 1.00 -
Community Services Officers/Dispatchers 7.00 7.00 7.00 8.00 Community Services Officers/Dispatchers
Relief 0.50 0.50 0.50 0.50
Police Officer I/II 13.00 13.00 13.00 13.00
Reserve Police Officers I/II 0.48 0.92 0.92 0.92
Laborer II 0.50 0.50 0.50 0.50
Total FTE’s 29.48 30.92 30.92 30.92

PUBLIC WORKS

AIRPORT
Public Works Director 0.05 0.05 0.05 0.05
Senior Administrative Supervisor 0.05 0.05 0.05 0.05
Total FTE’s 0.10 0.10 0.10 0.10

FLEET DEPARTMENT
Public Works Director 0.05 0.05 0.05 0.05
Deputy Director of Public Works - - - 0.05
Chief Mechanic 1.00 1.00 1.00 1.00
Total FTE’s 1.05 1.05 1.05 1.10
53 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

PARKS AND FACILITIES & GENERAL

SERVICES
Public Works Director - - - 0.05
Deputy Director of Public Works - - 0.05 0.05
Public Works Supervisor 0.05 0.05 - -
Parks & Facilities Worker I/II/III 3.00 5.00 5.00 5.00
Total FTE’s 3.05 5.05 5.05 5.10

SEWER DIVISION
Public Works Director 0.30 0.30 0.30 0.25
Deputy Director of Public Works - - 0.15 0.15
Public Works Supervisor 0.15 0.15 - -
Senior Administrative Supervisor 0.35 0.35 0.35 0.35
Administrative Analyst 0.70 0.70 0.70 0.70
Equipment Operator - - - -
Waste Water Supervisor 1.00 1.00 1.00 1.00
Waste Water Treatment Plant Operator
I/II/III 3.00 3.00 3.00 3.00
Specialized Service Maintenance Worker I 0.33 0.33 0.33 0.33 Total FTE’s 5.83 5.83 5.83 5.78

STORM DRAIN
Public Works Director 0.05 0.05 0.05 0.05
Deputy Director of Public Works - - 0.05 0.05
Public Works Supervisor 0.05 0.05 - -
Senior Administrative Supervisor 0.10 0.10 0.10 0.10
Administrative Analyst 0.10 0.10 0.10 0.10
Equipment Operator - - - -
Total FTE’s 0.30 0.30 0.30 0.30

STREET DIVISION
Public Works Director 0.25 0.25 0.25 0.25
Deputy Director of Public Works - - 0.35 0.35
Public Works Supervisor 0.35 0.35 - -
Senior Administrative Supervisor 0.15 0.15 0.15 0.15
Administrative Analyst 0.50 0.50 0.50 0.50
Equipment Operator - - - -
Streets & Construction Worker I/II/III 3.00 3.00 3.00 3.00 Specialized Service Maintenance Worker I 0.34 0.34 0.34 0.34 Total FTE’s 4.59 4.59 4.59 4.59

WATER DIVISION
54 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Public Works Director 0.30 0.30 0.30 0.30
Fire Chief/Code Enforcement Officer 0.10 0.10 0.10 0.10 Deputy Director of Public Works - - 0.40 0.35
Public Works Supervisor 0.40 0.40 - -
Senior Administrative Supervisor 0.35 0.35 0.35 0.35
Water Systems Supervisor 1.00 1.00 1.00 1.00
Administrative Analyst 0.70 0.70 0.70 0.70
Equipment Operator - - - -
Water Systems Worker I/II/III 4.00 4.00 4.00 4.00
Specialized Service Maintenance Worker I 0.33 0.33 0.33 0.33 Fire Hydrant Specialist 0.22 0.22 0.22 0.22
Total FTE’s 7.40 7.40 7.40 7.35
Total FTE’s for Public Works 22.32 24.32 24.32 24.32

TRANSIT
Community Service Transit Supervisor 1.00 1.00 1.00 1.00 Transit Driver I/Dispatcher 2.50 2.50 2.50 2.50
Total FTE’s 3.50 3.50 3.50 3.50

MEASURE N PUBLIC SAFETY
Community Services Officers/Dispatchers 1.00 2.00 2.00 2.00 Police Officer I/II 3.00 3.00 3.00 3.00
Fire Battalion Chief 1.00 - - -
Fire Inspector 1.00 1.00 1.00 1.00
Total FTE’s 6.00 6.00 6.00 6.00

SUMMARY
- - - -
CITY COUNCIL 5.00 5.00 5.00 5.00
ADMINISTRATIVE SERVICES 1.50 1.50 1.50 1.50
CITY CLERK 1.50 1.50 1.50 1.50
COMMUNITY DEVELOPMENT 3.00 4.00 5.00 4.00
COMMUNITY RELATIONS 1.85 1.25 1.25 1.25
FINANCE DEPARTMENT 5.90 6.40 6.55 7.75
FIRE DEPARTMENT 1.07 1.07 1.07 1.07
INFORMATION TECHNOLOGY 2.14 2.10 2.10 2.10
POLICE DEPARTMENT 29.48 30.92 30.92 30.92
PUBLIC WORKS DEPARTMENT 22.32 24.32 24.32 24.32
TRANSIT 3.50 3.50 3.50 3.50
Measure N Public Safety 6.00 6.00 6.00 6.00
Total City of Chowchilla FTE’s 83.26 87.56 88.71 88.91
55 EMPLOYEE HEADCOUNT SUMMARY

FULL AND PART TIME CITYWIDE
ACTUAL Adopted
DEPARTMENT 2020-2021 2021-2022 2022-2023 2023-2024

FT PT FT PT FT PT FT PT

ADMINISTRATIVE SERVICES
City Council 5 - 5 - 5 - 5 -
Administration 1 - 1 - 1 - 1 -
City Clerk 2 - 2 - 2 - 2 -
Recreation & Community Engagement 2 1 1 4 1 4 1 4
Finance 6 - 6 1 6 1 7 1
Information Technology 2 - 2 - 2 - 2 -
Total Headcount of Employees 18 1 17 5 17 5 18 5

COMMUNITY & ECONOMIC DEVELOPMENT
Total Headcount of Employees 3 - 4 - 5 - 4 -
FLEET
Total Headcount of Employees 1 - 1 - 1 - 1 -

PUBLIC SAFETY
Fire Services (includes Volunteer
Firefighters) 1 24 1 24 1 24 1 24
Police Services 28 4 29 4 29 4 29 4
Measure N Public Safety 6 - 6 - 6 - 6 -
Fire SAFER Grant - 1 - 1 - 1 - 1
Total Headcount of Employees 35 29 36 29 36 29 36 29

PARKS & FACILITIES
Total Headcount of Employees 3 - 5 - 5 - 5 -

PUBLIC WORKS & GENERAL SERVICES
Total Headcount of Employees 18 8 18 8 18 9 18 9

TRANSIT
Total Headcount of Employees 3 1 3 1 3 1 3 1
TOTAL EMPLOYEE HEADCOUNT 81 39 84 43 85 44 85 44
Employees are shown in primary departments even if allocated to other departments 56 EMPLOYEE HEADCOUNT

FULL AND PART TIME BY DEPARTMENT

FUND - DEPARTMENT
Actual Adopted
2020-
2021
2021-
2022
2022-
2023
2023-
2024

GENERAL FUND - CITY COUNCIL FT PT FT PT FT PT FT PT
City Council 5 - 5 - 5 - 5 -
Total Headcount of Employees 5 - 5 - 5 - 5 -

GENERAL FUND - ADMINISTRATION FT PT FT PT FT PT FT PT
City Administrator 1 - 1 - 1 - 1 -
Total Headcount of Employees 1 - 1 - 1 - 1 -

GENERAL FUND - CITY CLERK FT PT FT PT FT PT FT PT
City Clerk 1 - 1 - 1 - 1 -
Secretary II/Deputy City Clerk* 1 - 1 - 1 - 1 -
Total Headcount of Employees 2 - 2 - 2 - 2 -

GENERAL FUND - RECREATION & COMMUNITY ENGAGEMENT FT PT FT PT FT PT FT PT Director of Recreation & Community Engagement 1 - - - - - - - Deputy Director of Recreation & Community Engagement - - 1 - 1 - 1 - Recreation & Community Outreach Manager 1 - - - - - - - Lifeguards I/II - - - 3 - 3 - 3
Pool Manager - - - 1 - 1 - 1
Recreation Supervisor-Senior Center* - 1 - - - - - -
Total Headcount of Employees 2 1 1 4 1 4 1 4

GENERAL FUND - FINANCE FT PT FT PT FT PT FT PT
Finance Director 1 - 1 - 1 - 1 -
Fiscal Manager 1
HR Manager
Accounting Manager 2 - 2 - 2 - 1 -
Account Technicians I/II 2
Account Clerk I/II/III 3 - 3 1 3 1 2 1
Total Headcount of Employees 6 - 6 1 6 1 7 1
57 FUND - DEPARTMENT
Actual Adopted
2020-
2021
2021-
2022
2022-
2023
2023-
2024

GENERAL FUND - INFORMATION TECHNOLOGY FT PT FT PT FT PT FT PT IT Systems Administrator 2 - 2 - 2 - 2 -
Total Headcount of Employees 2 - 2 - 2 - 2 -
GENERAL FUND - COMMUNITY & ECONOMIC DEV. FT PT FT PT FT PT FT PT Community & Economic Development Director 1 - 1 - 1 - 1 - Community & Economic Specialist - - - - 1 - 1 -
Senior Building Inspector 1 - 1 - 1 - 1 -
Permit Technician Supervisor - - 1 - 1 - 1 -
Permit Technician I/II 1 - 1 - 1 - - -
Total Headcount of Employees 3 - 4 - 5 - 4 -

GENERAL FUND/ENTERPRISE FUNDS - FLEET FT PT FT PT FT PT FT PT Chief Mechanic 1 - 1 - 1 - 1 -
Total Headcount of Employees 1 - 1 - 1 - 1 -

GENERAL FUND - FIRE SERVICES FT PT FT PT FT PT FT PT
Fire Chief 1 - 1 1 1
Volunteer Firefighters - 24 24 24 24
Total Headcount of Employees 1 24 1 24 1 24 1 24

GENERAL FUND - POLICE SERVICES
Police Chief 1 - 1 - 1 - 1 -
Police Commander 1 - 1 - 1 - - -
Police Lieutenant - - - - - 2 -
Police Sergeant 4 - 5 - 5 - 4 -
Administrative Supervisor 1 - 1 - 1 - 1 -
Animal Control Officer 1 - 1 - 1 - - -
Community Services Officer/Dispatchers 7 1 7 1 7 1 8 1
Police Officer Trainees, I & II 13 - 13 - 13 - 13 -
Police Officer Reserves - 2 - 2 - 2 - 2
Laborers - 1 1 1 1
Total Headcount of Employees 28 4 29 4 29 4 29 4

GENERAL FUND - PARKS AND FACILITIES FT PT FT PT FT PT FT PT Parks and Facilities Worker I/II/ III 3 - 5 - 5 - 5 -
Total Headcount of Employees 3 - 5 - 5 - 5 -
58 FUND - DEPARTMENT
Actual Adopted
2020-
2021
2021-
2022
2022-
2023
2023-
2024

ENTERPRISE FUNDS - PUBLIC WORKS FT PT FT PT FT PT FT PT Public Works Director 1 - 1 - 1 - 1 -
Deputy Director Public Works - - - - 1 - 1 -
Administrative Analyst 2 - 2 - 2 - 2 -
Equipment Operator - - - - - - - -
Fire Hydrant Specialist - 6 - 6 - 7 - 7
Public Works Supervisor 1 - 1 - - - - -
Senior Administrative Supervisor 1 - 1 - 1 - 1 -
Specialized Maintenance Worker I/II - 2 - 2 - 2 - 2
Streets & Construction Worker I/II/III 3 - 3 - 3 - 3 -
Waste Water Systems Supervisor 1 - 1 - 1 - 1 -
Waste Water Systems Worker I/II/III 4 - 4 - 4 - 4 -
Water Systems Supervisor 1 - 1 - 1 - 1 -
Water Systems Worker I/II/III 4 - 4 - 4 - 4 -
Total Headcount of Employees 18 8 18 8 18 9 18 9

SPECIAL REVENUE - MEASURE N PUBLIC SAFETY FT PT FT PT FT PT FT PT Fire Battalion Chief 1 - - - - - - -
Fire Inspector 1 - 1 - 1 - 1 -
Community Services Officer/Dispatchers 1 - 2 - 2 - 2 -
Police Officer I & II 3 - 3 - 3 - 3 -
Total Headcount of Employees 6 - 6 - 6 - 6 -

SPECIAL REVENUE - FIRE SAFER GRANT FT PT FT PT FT PT FT PT Administrative Analyst - 1 - 1 - 1 - 1
Total Headcount of Employees - 1 - 1 - 1 - 1

SPECIAL REVENUE - TRANSIT FT PT FT PT FT PT FT PT
Community Service Transit Supervisor 1 - 1 - 1 - 1 -
Transit Driver I/Dispatcher* 2 1 2 1 2 1 2 1
Total Headcount of Employees 3 1 3 1 3 1 3 1
TOTAL EMPLOYEE HEADCOUNT 81 39 84 43 85 44 85 44
59 GENERAL FUND REVENUE PROJECTIONS

REVENUE PROJECTIONS FOR PRIMARY REVENUES
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Sales Tax 1,981,304 2,587,177 2,484,489 2,612,515
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Property Taxes 1,028,580 1,156,354 1,201,346 1,267,386
60 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Vehicle License Fees 2,339,899 2,705,095 2,971,836 3,120,428 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Franchise Fees 287,979 301,133 302,374 362,000
61 ENTERPRISE FUNDS REVENUE PROJECTIONS

REVENUE PROJECTIONS FOR PRIMARY REVENUES
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Charges for Services - Sewer 1,711,383 1,784,322 1,992,711 2,091,571 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Charges for Services - Solid Waste 1,783,349 2,081,975 2,333,242 2,448,954 62 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Charges for Services - Water 2,696,639 2,739,333 3,107,400 3,244,725 63 SPECIAL REVENUE FUNDS PROJECTIONS

REVENUE PROJECTIONS FOR PRIMARY REVENUES
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Highway User Tax 728,374 803,273 947,169 999,827
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Measure T 745,177 418,587 639,756 1,003,836
64 GANN APPROPRIATIONS LIMIT
Department of Finance:

Annual Percentage Change in Population 1.12% 1.0112
Per Capita Personal Income Change 4.44% 1.0444
Factor for FY 2023/2024 1.05609728
Gann Limit for 2022/2023 $ 7,809,946
Gann Limit for 2023/2024 $8,248,063
Appropriations Subject to Gann Limit:

Property Tax $ 1,267,386
Sales Tax 2,612,515
Transient Occupancy Tax 373,390
Property Transfer Tax 12,930
Business Tax 80,000
Vehicle License Fee 3,120,428
Interest Earnings 51,443
Total Unadjusted Appropriations $7,518,092
Qualified Adjustments:

Debt Service $ 1,355,172
Capital Outlay: 1,987,618
Total Qualified Adjustments $3,342,790
Total Adjusted Appropriations Subject to the Limit $4,175,302 Projected Appropriations are Below the Limit by: $ 4,072,761 65 GENERAL FUNDS REVENUE BY SOURCE
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Allocated Operational Costs 1,309,995 1,311,240 1,578,925 1,618,215 Charges for Services 44,156 80,090 76,261 116,053
Fines and Penalties 61,226 161,464 149,439 144,950
Intergovernmental 3,033,813 2,962,342 3,628,098 3,426,554 License and Permits 721,998 1,070,686 855,019 700,374
Other Revenues 447,962 729,318 507,877 430,584
Taxes 3,658,923 4,487,111 4,433,599 4,687,291
Transfers In 690,774 1,131,948 2,822,106 1,763,740
TOTALS 9,968,847 11,934,199 14,051,324 12,887,761
66 GENERAL FUNDS EXPENDITURES BY DEPARTMENT
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Administrative Services 2,005,176 1,954,695 2,476,629 2,593,176 City Attorney 271,904 172,079 190,000 190,000
City Clerk 206,549 276,856 300,908 283,433
City Council 38,956 57,858 87,026 99,195
Community Development 837,515 799,927 1,190,584 1,530,460 Finance 554,375 700,753 811,852 882,598
Fire 248,862 600,739 1,507,420 1,669,053
Police 3,471,340 5,553,653 5,474,693 5,022,088
Public Works 452,167 514,366 843,832 748,039
Recreation & Community Engagement 191,589 195,994 297,760 311,751 TOTALS 8,278,433 10,826,920 13,180,704 13,329,793
67 GENERAL FUND SUMMARY
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Revenues
Allocated Operational Costs 1,309,995 1,311,240 1,578,925 1,618,215 Charges for Services 44,156 80,090 76,261 116,053
Fines and Penalties 61,226 161,464 149,439 144,950
Franchise Taxes 287,979 301,133 302,374 362,000
Intergovernmental 3,033,813 2,962,342 3,628,098 3,426,554 License and Permits 721,998 1,070,686 855,019 700,374
Other Revenues 447,962 729,318 507,877 430,584
Other Taxes 361,060 442,448 445,390 445,390
Property Taxes 1,028,580 1,156,354 1,201,346 1,267,386
Sales Tax 1,981,304 2,587,177 2,484,489 2,612,515
Total General Fund 9,278,073 10,802,251 11,229,218 11,124,021 Expenditures
Administrative Services 1,919,327 1,940,193 2,462,127 2,578,674 City Attorney 271,904 172,079 190,000 190,000
City Clerk 206,549 276,856 300,908 283,433
City Council 38,956 57,858 87,026 99,195
Community Development 837,515 799,927 1,190,584 1,530,460 Finance 554,375 700,753 811,852 882,598
Fire 248,862 600,739 1,507,420 1,669,053
Police 3,471,340 5,553,653 5,285,229 5,022,088
Public Works 452,167 514,366 732,981 748,039
Recreation & Community Engagement 191,589 195,994 408,611 311,751 Total Expenditures 8,192,585 10,812,418 12,976,738 13,315,291 Transfers In 690,774 1,131,948 2,822,106 1,763,740
Transfers Out (85,849) (14,502) (14,502) (14,502)
Total Transfers In/(Out) 604,926 1,117,446 2,807,604 1,749,238 Net Revenue/(Expense) 1,690,414 1,107,279 1,060,084 (442,032) Beginning Fund Balance 5,455,298 7,129,168 8,320,292 9,380,376 Prior Period Adjustments - - - -
Total Fund Balance 7,145,712 8,236,447 9,380,376 8,938,344 Nonspendable - 489,056 489,056 489,056
Restricted Fund Balance 528,698 -
Committed Fund Balance 436,816 910,223 910,223 910,223
Assigned Fund Balance 345,439 1,064,841 1,064,841 1,064,841 Unassigned Fund Balance 5,818,215 5,856,172 6,916,256 6,474,224 Total Unappropriated Fund Balance 6,600,470 7,831,236 8,891,320 8,449,288 Total Ending Fund Balance 7,129,168 8,320,292 9,380,376 8,938,344 Unappropriated vs Expenditures % 82.47% 87.58% 84.57% 74.49% 68 GENERAL FUND EXPENDITURES BREAKDOWN
Capital
Outlay
Debt
Service
Operations
and
Maintenance
Overhead
Allocations
Salaries
and
Benefits
Transfers
Out
Grand
Total
General Fund:

Administrative Services 226,000 942,249 719,737 108,255 582,433 14,502 2,593,176 City Attorney - - 190,000 - - - 190,000
City Clerk - - 48,150 - 235,283 - 283,433
City Council - - 75,712 - 23,483 - 99,195
Community Development - - 943,828 65,717 520,915 - 1,530,460 Finance - - 119,915 92,633 670,050 - 882,598
Fire 1,299,700 - 156,592 52,216 160,545 - 1,669,053
Police 238,421 412,923 636,811 393,170 3,340,763 - 5,022,088 Public Works 223,497 - 161,248 71,979 291,315 - 748,039 Recreation & Community
Engagement - - 177,516 - 134,235 - 311,751
Totals 1,987,618 1,355,172 3,229,509 783,970 5,959,022 14,502 13,329,793 69 EXPENDITURES BY DEPARTMENTS
Department 2023-2024
Adopted
Administrative Services 2,593,176
City Attorney 190,000
City Clerk 283,433
City Council 99,195
Community Development 1,530,460
Finance 882,598
Fire 1,669,053
Police 5,022,088
Public Works 748,039
Recreation & Community Engagement 311,751
TOTALS 13,329,793
70 EXPENDITURES BY TYPES
2023-2024
Adopted
Capital Outlay 1,987,618
Debt Service 1,355,172
Operations and Maintenance 3,229,509
Overhead Allocations 783,970
Salaries and Benefits 5,959,022
Transfers Out 14,502
Totals 13,329,793
71 WATER ENTERPRISE
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Revenues
Charges for Services 2,696,639 2,739,333 3,107,400 3,244,725 Fines and Penalties 91 11,606 102,600 98,000
Intergovernmental - - - -
Miscellaneous Revenues and
Donations 17,506 28,225 10,473 8,500
Use of Money and Property 151,269 98,640 115,967 118,162 Total Revenues 2,865,505 2,877,804 3,336,440 3,469,387
Expenditures
Salaries and Benefits 591,363 (145,156) 747,367 713,698 Operations and Maintenance 951,242 1,039,990 989,108 1,024,347 Debt Service 375,436 441,360 564,667 553,571
Overhead Allocations 578,345 584,485 688,543 750,515
Depreciation 428,703 501,035 631,299 631,299
Capital Outlay - - 4,448,001 3,639,052
Total Expenditures 2,925,089 2,421,714 8,068,985 7,312,482 Transfers In 45,000 291,291 4,765,606 3,317,210
Transfers Out - 284,831 320,884 304,210
Total Transfers In/(Out) 45,000 6,460 4,444,722 3,013,000 Net Revenue/(Expense) (14,584) 462,550 (287,823) (830,095) Beginning Fund Balance 6,374,841 6,360,257 6,822,807 6,534,984 Prior Period Adjustments - - - -
Total Fund Balance 6,360,257 6,822,807 6,534,984 5,704,889 Net Working Capital 1,864,724 1,690,109 2,033,585 1,834,789 % Net Workimg Capital/Expenses 74.70% 88.00% 68.02% 60.31% 72 WATER ENTERPRISE – REVENUES

WATER ENTERPRISE - EXPENDITURES
73 SOLID WASTE ENTERPRISE
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Revenues
Charges for Services 1,783,349 2,085,189 2,333,242 2,448,954 Fines and Penalties - 8,371 50,485 50,000
Intergovernmental - 25,453 31,000 5,000
Miscellaneous Revenues and
Donations 115 420 400 400
Use of Money and Property 87 418 3,446 6,985
Total Revenues 1,783,551 2,119,850 2,418,573 2,511,339
Expenditures
Salaries and Benefits - - - -
Operations and Maintenance 1,299,197 1,330,568 1,625,505 1,690,461 Overhead Allocations 435,200 461,700 457,946 447,506
Capital Outlay - - - -
Total Expenditures 1,734,397 1,792,268 2,083,451 2,137,967 Transfers In - - - -
Transfers Out - - 5,278 -
Total Transfers In/(Out) - - (5,278) -
Net Revenue/(Expense) 49,154 327,582 335,122 373,372
Beginning Fund Balance (14,298) 34,856 362,438 692,282
Prior Period Adjustments - - - -
Total Fund Balance 34,856 362,438 692,282 1,065,654
Net Working Capital 34,855 362,438 692,282 1,065,654
% Net Workimg Capital/Expenses 2.01% 20.22% 33.23% 49.84% 74 SOLID WASTE ENTERPRISE – REVENUES

SOLID WASTE ENTERPRISE - EXPENDITURES
75 SEWER ENTERPRISE
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Revenues
Charges for Services 1,711,383 1,784,322 1,992,711 2,091,571 Fines and Penalties - 7,029 55,627 50,000
Intergovernmental 114,000 - - -
Miscellaneous Revenues and Donations 27,434 5,485 610 1,050 Use of Money and Property 137,138 94,211 116,567 118,019 Total Revenues 1,989,955 1,891,048 2,165,515 2,260,640
Expenditures
Salaries and Benefits 415,229 4,081 608,990 498,897
Operations and Maintenance 552,105 342,015 449,670 567,426 Debt Service 146,695 147,636 181,606 188,605
Overhead Allocations 331,950 342,707 414,517 429,159
Depreciation 281,158 324,855 280,479 280,479
Capital Outlay - - 90,000 1,851,000
Total Expenditures 1,727,137 1,161,294 2,025,262 3,815,566 Transfers In - 7,393 - 700,000
Transfers Out - 5,000 5,278 -
Total Transfers In/(Out) - 2,393 (5,278) 700,000
Net Revenue/(Expense) 262,818 732,147 134,975 (854,926) Beginning Fund Balance 7,180,882 7,443,700 8,175,847 8,310,822 Prior Period Adjustments - - - -
Total Fund Balance 7,443,700 8,175,847 8,310,822 7,455,896 Net Working Capital 2,262,030 2,876,949 3,292,403 2,717,956 % Net Working Capital/Expenses 156.44% 343.95% 198.96% 161.39% 76 SEWER ENTERPRISE - REVENUES

SEWER ENTERPRISE - EXPENDITURES
77 GENERAL FUND 5-YEAR PROJECTED BUDGET
2024-2025
Projected
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
Revenues
Sales Tax [c] 2,690,890 2,771,617 2,854,766 2,940,409 3,028,621 Property Taxes [c] 1,305,408 1,344,570 1,384,907 1,426,454 1,469,248 Franchise Taxes [b] 369,240 376,625 384,157 391,840 399,677 Other Taxes [b] 454,298 463,384 472,651 482,104 491,747 Intergovernmental [c] 3,304,655 3,403,794 3,505,908 3,611,085 3,719,418 License and Permits [b] 714,381 728,669 743,242 758,107 773,269 Charges for Services [b] 118,374 120,742 123,156 125,619 128,132 Fines and Penalties [b] 147,849 150,806 153,822 156,899 160,037 Allocated Operational Costs [c] 1,666,761 1,716,764 1,768,267 1,821,315 1,875,955 Other Revenues [b] 439,196 447,980 456,939 466,078 475,400 Total Revenues 11,211,052 11,524,950 11,847,817 12,179,912 12,521,502 Expenditures
Salaries and Benefits 6,267,632 6,636,450 6,998,731 7,380,914 7,655,547 Operations and Maintenance [c] 2,613,588 2,742,618 3,389,771 3,550,418 3,656,931 Debt Service 1,473,155 1,467,129 2,033,879 1,363,170 1,375,779 Overhead Allocations 807,489 831,714 856,665 882,365 908,836 Capital Outlay 150,000 100,000 100,000 100,000 100,000
Total Expenditures 11,311,864 11,777,911 13,379,046 13,276,867 13,697,093 Transfers In 425,088 452,646 482,661 515,370 551,033
Transfers Out (24,002) (24,002) (24,002) (24,002) (24,002) Total Transfers In/(Out) 401,086 428,644 458,659 491,368 527,031 Net Surplus/(Deficit) 300,274 175,683 (1,072,570) (605,588) (648,559) Beginning Fund Balance 8,938,344 9,238,618 9,414,301 8,341,730 7,736,143 Total Fund Balance 9,238,618 9,414,301 8,341,730 7,736,143 7,087,584 Nonspendable 489,056 489,056 489,056 489,056 489,056
Committed Fund Balance 910,223 910,223 910,223 910,223 910,223 Assigned Fund Balance 1,064,841 1,064,841 1,064,841 1,064,841 1,064,841 Unassigned Fund Balance 6,774,498 6,950,181 5,877,610 5,272,023 4,623,463 Total Unappropriated Fund
Balance 8,749,562 8,925,245 7,852,674 7,247,087 6,598,527 Total Ending Fund Balance 9,238,618 9,414,301 8,341,730 7,736,143 7,087,583 Unappropriated vs Operating
Expenditures % 78.22% 76.27% 59.03% 54.90% 48.44%
KEY: Escalators = [a] 1.01; [b] 1.02; [c] 1.03; [d] 1.04; [e] 1.05; [f] 1.06; [g] 1.07 78 WATER FUND 5-YEAR PROJECTED BUDGET
2024-2025
Projected
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
Revenues
Charges for Services [f] 3,439,409 3,645,773 3,864,519 4,096,391 4,342,174 Fines and Penalties [c] 100,940 103,968 107,087 110,300 113,609 Miscellaneous Revenues and Donations [b] 8,670 8,843 9,020 9,201 9,385 Use of Money and Property [b] 120,525 122,936 125,394 127,902 130,460 Total Fees and Other Income 230,135 235,747 241,502 247,403 253,454 Total Revenues 3,669,544 3,881,520 4,106,021 4,343,793 4,595,628 Expenditures
Salaries and Benefits 752,789 807,044 859,511 915,932 954,728 Operations and Maintenance [c] 1,067,096 1,098,561 1,131,518 1,175,097 1,209,513 Debt Service 544,036 558,036 581,436 603,873 625,327
Overhead Allocations [c] 773,030 796,221 820,108 844,711 870,053 Depreciation 631,299 631,299 631,299 631,299 631,299
Capital Outlay 1,730,000 100,000 100,000 1,500,000 50,000 Total Expenditures 5,498,251 3,991,162 4,123,872 5,670,912 4,340,920 Transfers In 1,380,000 - - 1,500,000 -
Transfers Out - - - - -
Total Transfers In/(Out) 1,380,000 - - 1,500,000 -
Net Revenue/(Expense) (448,707) (109,642) (17,851) 172,881 254,708 Beginning Fund Balance 5,704,889 5,256,182 5,146,540 5,128,689 5,301,571 Prior Period Adjustments
Total Fund Balance 5,256,182 5,146,540 5,128,689 5,301,571 5,556,279 Net Working Capital 2,017,381 2,539,039 3,152,487 3,956,667 4,842,674 % Net Working Capital/Expenses 53.54% 65.25% 78.34% 94.86% 112.86% KEY: Escalators = [a] 1.01; [b] 1.02; [c] 1.03; [d] 1.04; [e] 1.05; [f] 1.06; [g] 1.07 79 SOLID WASTE FUND 5-YEAR PROJECTED BUDGET
2024-2025
Projected
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
Revenues
Charges for Services [c] 2,522,423 2,598,095 2,676,038 2,756,319 2,839,009 Fines and Penalties [c] 51,500 53,045 54,636 56,275 57,964 Intergovernmental 5,000 5,000 5,000 5,000 5,000
Miscellaneous Revenues and Donations 408 416 424 433 442 Use of Money and Property [b] 7,125 7,267 7,413 7,561 7,712 Total Revenues 2,586,455 2,663,824 2,743,512 2,825,589 2,910,126 Expenditures
Salaries and Benefits - - - - -
Operations and Maintenance [f] 1,791,889 1,899,402 2,013,366 2,134,168 2,262,218 Overhead Allocations [c] 460,931 474,759 489,002 503,672 518,782 Capital Outlay - - - - -
Total Expenditures 2,252,820 2,374,161 2,502,368 2,637,840 2,781,000 Net Revenue/(Expense) 333,635 289,663 241,144 187,748 129,126 Beginning Fund Balance 1,065,654 1,399,289 1,688,952 1,930,095 2,117,844 Prior Period Adjustments - - - - -
Total Fund Balance 1,399,289 1,688,952 1,930,095 2,117,844 2,246,970 Net Working Capital 1,399,289 1,688,952 1,930,095 2,117,844 2,246,970 % Net Working Capital/Expenses 62.11% 71.14% 77.13% 80.29% 80.80% KEY: Escalators = [a] 1.01; [b] 1.02; [c] 1.03; [d] 1.04; [e] 1.05; [f] 1.06; [g] 1.07 80 SEWER FUND 5-YEAR PROJECTED BUDGET
2024-2025
Projected
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
Revenues
Charges for Services [e] 2,196,150

2,305,957 2,421,255 2,542,318 2,669,434
Fines and Penalties [e] 52,500 55,125 57,881 60,775 63,814 Intergovernmental - - - - -
Miscellaneous Revenues and Donations 1,071 1,092 1,114 1,137 1,159 Use of Money and Property [b] 120,379 122,787 125,243 127,748 130,303 Total Revenues 2,370,100

2,484,961 2,605,493 2,731,977 2,864,709
Expenditures
Salaries and Benefits 611,206 641,312 673,949 702,514 720,672 Operations and Maintenance [c] 594,082 611,615 629,675 648,276 667,435 Debt Service 173,531 181,731 174,731 178,026 186,081
Overhead Allocations [c] 442,034

455,295 468,954 483,022 497,513
Depreciation 167,280 167,280 167,280 167,280 167,280
Capital Outlay 610,000

3,740,000 200,000 200,000 200,000
Total Expenditures 2,598,133

5,797,233 2,314,588 2,379,118 2,438,981
Transfers In - - - - -
Transfers Out - - - - -
Total Transfers In/(Out) - - - - -
Net Revenue/(Expense) (228,033)

(3,312,272) 290,905 352,859 425,729
Beginning Fund Balance 7,455,896

7,227,863 3,915,592 4,206,497 4,559,356
Prior Period Adjustments
Total Fund Balance 7,227,863

3,915,592 4,206,497 4,559,356 4,985,085
Net Working Capital 2,657,203

(487,788) (29,603) 490,536 1,083,545
% Net Working Capital/Expenses 133.65% -23.71% -1.40% 22.51% 48.39% KEY: Escalators = [a] 1.01; [b] 1.02; [c] 1.03; [d] 1.04; [e] 1.05; [f] 1.06; [g] 1.07 81 GENERAL AND ADMINISTRATIVE
(Section 3)

NON-DEPARTMENTAL

CITY COUNCIL

CITY CLERK

CITY ATTORNEY

CITY ADMINISTRATION

RECREATION & COMMUNITY ENGAGEMENT

FINANCE
82 NON-DEPARTMENTAL
100-1600, 1705, 1712
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Salaries and Benefits 3,659 3,590 161,313 264,097
Operations and Maintenance 214,435 633,401 787,607 689,980 Capital Outlay 218,871 36,699 169,664 226,000
Transfers Out 14,991 14,502 14,502 14,502
Debt Service 1,235,874 901,890 926,118 942,249
Total 1,687,830 1,590,082 2,059,204 2,136,828

SOURCE OF FUNDING
Charges for Services 802 20,520 14,422 57,922
Fines and Penalties 34,942 24,545 8,220 8,250
Franchise Taxes 287,979 301,133 302,374 362,000
Intergovernmental 2,372,135 2,717,595 2,989,766 3,138,358 License and Permits 140,085 170,892 80,067 80,124
Other Revenues 416,253 122,546 252,089 212,805
Other Taxes 361,060 442,448 445,390 445,390
Overhead Allocations 1,253,398 1,254,643 1,519,328 1,558,618 Property Taxes 1,028,580 1,155,140 1,201,346 1,267,386
Sales Tax 1,981,304 2,587,177 2,484,489 2,612,515
Transfers In 484,724 148,862 45,190 7,193
Total Total 8,361,261 8,945,499 9,342,681 9,750,561
83 Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
1705 1010 Salaries - 1,124 86,303 169,421
1705 1060 Overtime - - 2,479 1,477
1705 1080 Standby - 154 7,060 705
1705 1099 Essential Worker Pay - - 2,000 -
1705 2010 Medicare Tax - 17 1,359 2,627
1705 2040 Health Insurance - - 28,579 45,564
1705 2050 Unemployment Ins - - 868 1,302
1705 2060 Retirement-Employer Portion 3,659 2,294 13,158 20,411 1705 2066 457 ER Match - - 937 2,561
1705 2070 Uniforms Allowance - - 800 800
1705 2080 Workers Comp Ins - - 17,022 18,146
1705 2091 Insurances - Not Workers Comp - - 748 1,083
Total Salaries and Benefits 3,659 3,590 161,313 264,097 1705 3002 Postage 7,713 8,903 17,000 17,000
1705 3004 Office Supplies 1,999 5,141 3,000 3,000
1705 3026 Bank Service Fees - - 200,673 201,000
1705 3150 Janitorial Supplies 793 2,530 3,505 3,000
1705 3152 Building O/M Admin 19,972 49,777 51,500 30,000 1712 3152 Building O/M 1,228 4,248 7,563 7,500
1705 3156 Energy 20,359 3,573 24,000 26,160
1712 3156 Energy 623 294 186 203
1705 3204 Fuels 84 - - -
1600 3332 Bad Debt Expense 28,763 167,873 9,509 10,000
1705 3364 Contract Services 61,723 80,985 45,281 45,281 1712 3364 Contract Services 36,445 38,938 32,000 32,000 1705 3404 Liability Insurance - - 11,466 22,022
1705 3464 CWD Prop Tax 539 539 539 -
1712 3464 CWD Prop Taxes 10,540 15,501 15,493 15,493
1600 3777 Madera Cnt Gas Tax - 203,097 315,358 231,000
1600 3780 Sales Tax Expense - - 21,154 25,000
1600 3997 Property Tax Admin Fee 23,654 52,001 29,380 21,321 Total Operations and Maintenance 214,435 633,401 787,607 689,980 1600 5701 Transfer Out 489 - - -
1705 5302 Transfer Out - RMRA 14,502 14,502 14,502 14,502 Total Transfers Out 14,991 14,502 14,502 14,502
1705 5916 Transfer - Out 356,125 356,415 368,582 369,644 1705 5918 Transfer Out - CREB Bond 122,914 129,220 129,778 134,210 1705 5919 Transfer Out - Pension OB Bond 756,835 416,255 427,758 438,395 Total Debt Service 1,235,874 901,890 926,118 942,249
84 Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
1705 6300 Building & Improvements - - 12,350 -
1705 6400 Vehicles, Machinery & Equip 218,871 36,699 157,314 226,000 1705 6401 Fleet Program - - - -
Total Capital Outlay 218,871 36,699 169,664 226,000
GRAND TOTAL DEPARTMENT APPROPRIATIONS 1,687,830 1,590,082 2,059,204 2,136,828

REVENUES
1705 7240 Transfer-In - - 5,278 -
1705 7260 Transfer-In - - 5,278 -
1705 7280 Transfer-In - - 5,278 -
1600 7303 Transfer In - ARPA - 122,930 - -
1600 7310 Transfer-In 246,312 - - -
1600 7498 Transfer In NSP - 4,901 - -
1600 7800 Transfer-In from CFD 233,776 - - -
1705 7918 Transfer In from GF CREB 4,635 - - -
1600 7956 Transfer In SA Admin Costs - 21,031 29,356 7,193 Total Transfers In 484,724 148,862 45,190 7,193
1600 8001 Current Secured/Unsecured 1,026,971 1,155,140 1,201,346 1,267,386 1600 8008 P/Y Unsecured 1,610 - - -
Total Property Taxes 1,028,580 1,155,140 1,201,346 1,267,386 1600 8030 Transient Lodging 288,647 370,300 373,390 373,390 1600 8060 Documentary Stamp Taxes 72,413 72,147 72,000 72,000 Total Other Taxes 361,060 442,448 445,390 445,390
1600 8010 Sales Taxes 1,980,929 2,582,156 2,479,695 2,608,835 1600 8012 Tax Agreement 375 5,021 4,794 3,680
Total Sales Tax 1,981,304 2,587,177 2,484,489 2,612,515 1600 8015 CFD Services Only - - - 44,000
1600 8499 Recording Fee Revenues 780 7,938 1,500 1,000
1600 8908 Standard Spec Book - 60 1,000 1,000
1600 8910 Assess Dist Admin Reim - 12,477 11,722 11,722 1600 8911 Photocopies/Records 10 - - -
1600 8922 Notary Fees - 45 200 200
1600 8924 Postage Reimbursements 12 - - -
Total Charges for Services 802 20,520 14,422 57,922
1600 8405 Business License Penalties 26,028 21,294 5,000 5,000 1600 8904 Late Payment/Penalty Fees 7,834 - - -
85 Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
1600 8906 Late Payment/Penalty Fees 180 2,922 2,500 2,500 1600 8907 Returned Check Fees 900 330 720 750
Total Fines and Penalties 34,942 24,545 8,220 8,250
1600 8050 Business License Taxes 139,915 170,892 80,000 80,000 1600 8930 Yard Sale Permits 64 - 50 50
1600 8932 Fireworks Permits 106 - 17 74
Total License and Permits 140,085 170,892 80,067 80,124 1600 8040 Franchises-PG&E 220,218 229,100 230,000 290,000 1600 8045 Franchises-Cable TV 67,761 72,033 72,374 72,000 Total Franchise Taxes 287,979 301,133 302,374 362,000
1600 8502 St Motor Vehicle (County) (211,425) - - -
1600 8503 St Homeowners Pr Tax Relief 12,553 12,500 12,930 12,930 1600 8512 VLF Swap 2,551,323 2,705,095 2,971,836 3,120,428 1600 8550 State Mandated SB90 Cost Reimbursements 19,684 - 5,000 5,000 Total Intergovernmental 2,372,135 2,717,595 2,989,766 3,138,358 1712 8001 Rent for Old City Hall 73,079 63,559 86,722 90,972 1712 8003 Madera County Reimbursements - 660 660 660
1600 8005 Prior Year Secured/Unsec - 1,158 - -
1712 8005 Misc. Rents Mid Valley 13,482 8,563 3,600 3,600 1600 8006 Supp Roll Pr Yr Sec/Unsec - 56 - -
1712 8006 Rail Road Spur Revenue 33,865 - 35,000 35,000 1600 8013 COVID CARE FUNDS 224,668 - - -
1600 8401 Investment Earnings 19,356 16,907 72,740 51,443 1712 8410 Rental Income 20,423 20,423 35,963 20,676
1600 8411 Gain/Loss on Sale of Assets - 781 4,950 -
1600 8618 Collection Proceeds 840 1,078 5,000 5,000
1600 8772 Collections Proceeds 836 2,276 - -
1600 8790 Misc Reimbursement 15,361 7 - -
1600 8900 Misc Admin Fees - 6,832 7,000 5,000
1600 8901 Misc. Admin Fees 12,380 (106) - -
1600 8912 Reimbursable Functions - 1 31 31
1600 8926 Cash Over/Short 162 199 423 423
1600 8928 COVID 19 PROGRAM FUNDS 1,800 (37) - -
1600 8934 Insurance Proceeds - 190 - -
Total Other Revenues 416,253 122,546 252,089 212,805
1600 9220 Overhead Allocation - Storm Drain - 38,158 48,132 36,363 1600 9240 Overhead Allocation Sewer 221,315 222,856 281,291 301,238 1600 9260 Overhead Allocation -Solid Waste 192,348 218,848 215,094 204,654 86 Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
1600 9280 Overhead Allocation Water 329,667 288,579 367,338 404,901 1600 9305 Overhead Allocation Streets 174,991 162,814 196,648 208,452 1600 9310 Overhead Allocation LLMD 50,031 50,031 50,031 50,031 1600 9325 Overhead Allocation Transit 62,770 91,681 113,897 114,665 1600 9498 Overhead Allocations - NSP - - 2,782 2,461
1600 9601 Overhead Allocation Fleet 42,802 39,167 63,658 60,046 1600 9602 Overhead Allocation IT 74,080 68,607 93,292 87,698 1600 9956 Overhead Allocation - RDA 105,394 73,902 87,165 88,109 Total Overhead Allocations 1,253,398 1,254,643 1,519,328 1,558,618 GRAND TOTAL DEPARTMENT REVENUES 8,361,261 8,945,499 9,342,681 9,750,561 87 EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
HR Manager Y MM50 75,820 75,820 100% 75,820
Parks Worker III Y 32 52,236 1,306 53,542 100% 53,542
Parks Worker I Y 24 40,059 40,059 100% 40,059
Subtotal Salaries & Wages 169,421
Benefits & Other Pay
Health & Related Benefits 45,564
Holiday Payout -
Insurances (Not Workers
Compensation) 1,083
Leave Payout -
Medicare Tax 2,627
Overtime 1,477
PARS-Supplemental Retirement -
PERS - Employer Portion 20,411
PERS - Employer Portion Safety -
PERS- 457 Employer Match 2,561
Shift Differential -
Standby 705
Unemployment Ins 1,302
Uniform Allowance 800
Worker Compensation 18,146
Subtotal Benefits 94,676
Total Wages & Benefits 264,097
88 CITY COUNCIL
100-1605
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
City Council 5.00 5.00 5.00 5.00
Total 5.00 5.00 5.00 5.00

EXPENDITURES BY CATEGORY
Salaries and Benefits 23,130 22,862 22,575 23,483
Operations and Maintenance 15,826 34,996 64,451 75,712
Total 38,956 57,858 87,026 99,195

SOURCE OF FUNDING
Other Revenues - 49 - -
Total - 49 - -
89 Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
1605 1010 Council Salaries 18,000 18,000 18,000 18,000
1605 2010 Medicare Tax 224 250 270 270
1605 2061 PARS-Supplemental Retirement 3,610 3,846 4,305 5,213 1605 2090 Contracted Payroll Services 1,296 766 - -
Total Salaries and Benefits 23,130 22,862 22,575 23,483 1605 3004 Office Supplies 346 34 300 500
1605 3052 Travel & Training 100 13,496 20,848 25,000
1605 3078 Professional Memberships - 150 300 500
1605 3080 League of Cities Dues 7,105 7,505 7,538 8,000 1605 3086 Employee Relations & Awards 4,315 7,989 14,300 20,000 1605 3108 Cell Phones - 418 500 500
1605 3264 Public Relations 378 - 500 1,000
1605 3404 Liability Insurance 3,582 5,404 165 212
1605 3550 Contingency - - 20,000 20,000
Total Operations and
Maintenance 15,826 34,996 64,451 75,712
GRAND TOTAL DEPARTMENT APPROPRIATIONS 38,956 57,858 87,026 99,195

REVENUES
1605 8989 Payroll Reimbursements - 49 - -
Total Other Revenues - 49 - -
GRAND TOTAL DEPARTMENT REVENUES - 49 - -
90 EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY &

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
City Council Member Y N/A 3,600 - 3,600 100% 3,600
City Council Member Y N/A 3,600 - 3,600 100% 3,600
City Council Member Y N/A 3,600 - 3,600 100% 3,600
City Council Member Y N/A 3,600 - 3,600 100% 3,600
City Council Member Y N/A 3,600 - 3,600 100% 3,600
Subtotal Salaries & Wages 18,000

BENEFITS & OTHER PAY
Health & Related Benefits -
Holiday Payout -
Insurances (Not Workers Compensation) -
Leave Payout -
Medicare Tax 270
Overtime -
PARS-Supplemental Retirement 5,213
PERS - Employer Portion -
PERS - Employer Portion Safety -
PERS - 457 Employer Share -
Shift Differential -
Standby -
Unemployment Ins -
Uniform Allowance -
Worker Compensation -
Subtotal Benefits 5,483
TOTAL WAGES & BENEFITS 23,483
91 CITY CLERK / TRANSIT / HUMAN RESOURCES

MISSION STATEMENT
To strengthen public trust in government and facilitate the democratic process; furthering transparency, openness, and community participation; maintain essential City records; enhance levels of service responsive to the growing demands within the City Clerk’s Office that includes transit and human resources/risk management.

ORGANIZATIONAL CHART

SERVICE DESCRIPTION
The City Clerk is the local official administering democratic processes such as elections, City records access, and all legislative actions ensuring public transparency; acts as a compliance officer for federal, state and local statues including the Political Reform Act; manages public inquiries and relationships and arranges official and ceremonial functions; assists in the administration of risk exposure reduction and participates on the Central San Joaquin Valley Risk Management Authority (CSJVRMA) Board of Directors as an alternate board member; gives administrative direction, manages and coordinates the day to day operation of the City Clerk’s Office and the Administrative Services Department including human resources, risk management and transit, and manages public inquiries and arranges for ceremonial and official functions. Additionally, the City Clerk:
• Prepares City Council and other agency and authority agendas for review by the City Administrator; • Prepares meeting notices, proclamations, and certificates, and coordinates with recipient for scheduling on Council agenda;
• Duplicates and distributes agenda packets; prepares Council chambers for meetings; • Publishes ordinances, resolutions, and notices of public hearings; • Posts and mails notices of public hearing and Council actions affecting local residents; • Ensures compliance with the Brown Act;
• Oversees the receipt and maintenance of official City documents and records; • Summarizes Council actions and instruction to City staff; • Prepares Local Appointments List;
• Provides for codification of the Municipal Code;
• Administers the electronic imaging system;
• Coordinates Records Management tasks across departments; • Monitors and controls income and expenditures in accordance with established limitations; City Clerk
Joann McCledon
Transit Supervisor
Drivers / Dispatchers
Secretary II / Deputy City
Clerk
92 SERVICE DESCRIPTION (Continued):
• Manages the City’s Health Enrollment/Disenrollment/Open Enrollment; • Completes New Employee Orientation and On/Off-Boarding; • Oversees all aspects of the Transit Department;
• Oversees the City’s bidding process by ensuring compliance with bidding procedures; • Serves as the Elections Official;
• Coordinates resources and communications with the County to assure smooth and efficient election activities;
• Oversees campaign disclosures and conflicts of interest filings according to established procedures; • Composes correspondence independently and as directed on a variety of matters; • Compiles and prepares various letters, reports, statistical data, agendas, memos, bulletins, lists and other materials independently and as directed;
• Prepares, formats, edits and proofreads written materials; • Prepares and assures proper completion of reimbursement forms; • Maintains and coordinates administrative calendars;
• Certifies/Attests documents, researches records, and retrieves information for staff members and the general public;
• Monitors compliance with State and local campaign finance, ethics, and conflict of interest laws; • Notifies filers of their obligations, provides assistance to filers, and maintains logs of all Fair Political Practices Commission required filings;
• Administers the commission application process and coordinates the interview process; • Prepares certificates of appointment and appreciation of services awards, and administers oath of office for City commissions/committees;
• Accepts and processes legal claims, liability claims, accepts all subpoenas and summons for city records, and lawsuits;
• Administers the oath of office to new employees; plans, assigns, supervises and reviews the work of office support staff on a day-to-day basis;
• Maintains custody of City Seal.

MAJOR ACCOMPLISHMENTS IN FY 2022-2023
• Hired a Police Chief and Fiscal Manager
• Obtained funds for training and continuing education for the Master Municipal Clerk certification, plus in the areas of transit and human resources;
• Continuing in the major and tedious effort of organizing City records; • Provided information on the operations of the City and maintained the official records; • Provided support services for the City Council, City Administrator and Department Directors; • Provided coordination of all Council meetings, work sessions, various standing/ad hoc committee meetings, RDA Successor Agency Oversight Board meetings and prepared minutes; • Acquired a new bus and bus shelters for Transit. Smaller busses/vans can be operated with only a Class C driver license;
• Obtained AED’s;
• Began the project of updating the Personnel Rules & Regulations; • Collaborated with the Deputy Director of Recreation & Community Engagement with putting together Open Swim. Obtained staffing for the Open Swimming Pool season that began in July 2022; most of the original Lifeguards returned for the June 2023 season;
• Completed the ZEB rollout required by all transit agencies; • Created a smother onboarding process for new employees. 93 FY 2023-2024 GOALS & OBJECTIVES
• Prepare for the 2024 election, including renewal/extension of Measure N; • Hire a Human Resources Manager, allowing to focus more on City Clerk and Transit; • Complete the Personnel Rules & Regulations project;
• Update the Chowchilla Municipal Code;
• Acquire funding for electronic charging hub for an e-bus; • Succession planning;
• Maintain accurate record of City Council actions: Minutes, Ordinances, Resolutions and Agreements; o Same for Planning Commission and Airport Advisory Committee. 94 CITY CLERK
100-1610
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
City Clerk 1.00 1.00 1.00 1.00
Secretary II/Deputy City Clerk 0.50 0.50 0.50 0.50
Total 1.50 1.50 1.50 1.50

EXPENDITURES BY CATEGORY
Salaries and Benefits 174,925 209,606 224,558 235,283
Operations and Maintenance 31,624 67,250 76,350 48,150
Total 206,549 276,856 300,908 283,433

SOURCE OF FUNDING
Other Revenues 234 - - -
Total 234 - - -
95 Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
1610 1010 Salaries/Wages 131,448 142,673 151,217 161,408 1610 1060 Overtime 343 734 447 -
1610 1099 Essential Worker Pay - 2,625 4,000 -
1610 2010 Medicare Tax 1,882 1,996 2,347 2,493
1610 2030 Leave Payout 3,776 8,074 4,086 4,784
1610 2040 Health Insurance 17,768 33,635 36,586 40,906
1610 2050 Unemployment Ins 665 669 651 651
1610 2060 Retirement-Employer Portion 17,807 17,471 20,806 20,483 1610 2066 457 ER Match - - 2,738 2,875
1610 2080 Workers Comp Ins 831 1,246 1,119 1,142
1610 2090 Contracted Payroll Services 407 429 - -
1610 2091 Insurances - Not Workers Comp - 55 561 541
Total Salaries and Benefits 174,925 209,606 224,558 235,283 1610 3004 Office Supplies 1,439 1,834 3,000 3,500
1610 3052 Travel & Training 3,564 7,216 7,000 5,000
1610 3060 Employee Evaluation/Recruitment 3,570 3,641 3,786 - 1610 3078 Professional Memberships 1,013 2,702 2,202 1,139 1610 3108 Cellular Phones 1,311 841 1,000 1,000
1610 3364 Contract Services 500 24,130 10,000 10,000
1610 3374 Advertising 13,922 10,184 12,000 15,000
1610 3376 Elections 694 8,250 28,000 -
1610 3404 Liability Insurance 5,373 8,062 8,599 11,011
1610 3454 Recording/Filing Fees 237 389 763 1,500
Total Operations and Maintenance 31,624 67,250 76,350 48,150 GRAND TOTAL DEPARTMENT APPROPRIATIONS 206,549 276,856 300,908 283,433

REVENUES
1610 8989 Payroll Reimbursements 234 181 - -
Total Other Revenues 234 181 - -
GRAND TOTAL DEPARTMENT REVENUES 234 181 - -
96 EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
City Clerk Y M7 110,573 13,822 124,394 100% 124,394
Secretary II/Deputy City Clerk Y 35 66,393 7,635 74,028 50% 37,014 Subtotal Salaries & Wages 161,408
Benefits & Other Pay
Health & Related Benefits 40,906
Holiday Payout -
Insurances (Not Workers
Compensation) 541
Leave Payout 4,784
Medicare Tax 2,493
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 20,483
PERS - Employer Portion Safety -
PERS - 457 Employer Share 2,875
Shift Differential -
Standby -
Unemployment Ins 651
Uniform Allowance -
Worker Compensation 1,142
Essential Worker Pay -
Subtotal Benefits 73,875
Total Wages & Benefits 235,283
97 CITY ATTORNEY
100-1615
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Operations and Maintenance 271,904 172,079 190,000 190,000 Total 271,904 172,079 190,000 190,000

SOURCE OF FUNDING
Other Revenues - 400,000 - -
Total - 400,000 - -
98 Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
1615 3351 Legal Fees-Special Attorneys 8,427 - - -
1615 3352 Contract City Attorney 263,477 172,079 190,000 190,000 Total Operations and Maintenance 271,904 172,079 190,000 190,000 GRAND TOTAL DEPARTMENT APPROPRIATIONS 271,904 172,079 190,000 190,000

REVENUES
1615 8980 Settlement Recovery - 400,000 - -
Total Other Revenues - 400,000 - -
GRAND TOTAL DEPARTMENT REVENUES - 400,000 - -
99 CITY ADMINISTRATION

MISSION STATEMENT
The City Administrator provides leadership and professional management to the City government in service to City Council policies, priorities, and the community's civic values. The guiding principles of the City Administrator are based on the commitment to the highest ethical standards defined in the International City Management Association (ICMA) Code of Ethics, adopted in 1924, that today serve as the foundation for the local government management profession and set the standard for excellence. Leadership in a management structure committed to equity, transparency, integrity, stewardship of public resources, political neutrality, and respect for the rights and responsibility of elected officials and residents strengthens democratic local governance.

ORGANIZATIONAL CHART

SERVICE DESCRIPTION
The City Administrator is an appointed office established by the Chowchilla Municipal Code and under the State of California's laws. The City Council appoints the City Administrator to serve as the City's chief administrative officer. The City Administrator is responsible for administering all operations, finances, activities, and projects consistent with City Council policy directives and applicable municipal, state, and federal laws. The City City Administrator Rod Pruett City Attorney (Contract)
City Clerk / Transit
Community & Economic Development
Finance/IT/Human Resources
Fire
Public Works
Recreation & Community Engagement
100
Administrator reports to the City Council, is responsible for the day-to-day operation of the City, and provides the Council with recommendations for policies. The City Administrator administers the policies developed by the Council and works with each department to ensure that the procedures are carried out.

The City Administrator appoints and removes all employees on the recommendation of the various department heads and/or dismisses department heads on his own evaluation. The City Administrator coordinates the development and provides administrative control over the annual city budget and monthly expenditures.

Among the City Administrator's direct responsibilities is personnel managed by the City Clerk to the Council. The City Administrator also maintains a close working relationship with the Director of the Community and Economic Development Department designed to improve the community's economic vitality. The City Administrator also serves as the Executive Director of the Successor Agency to the Redevelopment Agency (formerly, Redevelopment Agency), whose role is to unwind the obligations of the former RDA.

MAJOR ACCOMPLISHMENTS IN FY 2022-2023
• Ended the State of Emergency for the COVID Pandemic and got back to a form of normal operations; • Sales Tax revenues came in higher than initially projected; • Continued to build/maintain reserve levels far above policy requirements; • Community outreach continued to be enhanced through social media platforms; • Worked diligently with our Legislators and High-Speed Rail to try and get the Fairmead Sewer Consolidation project moving;
• Completed the Humboldt Storm Drain project;
• Utilized Measure N Public Safety Sales Tax monies to complete the Phase I Fire Station Expansion and make Police Department building infrastructure improvements; • Several new businesses opened or began construction;
• Several businesses have submitted plans and are in the review phase with a projected opening in FY 2023-2024;
• The Montgomery Farms residential development completed construction and other residential projects entered into development agreements;
• AutoZone began construction of its Distribution Center which is planned to be completed in calendar year 2024;
• We implemented additional Tyler software modules and have only Permitting left to do; • Information Technology was able to continue upgrading critical IT infrastructure; • Emphasized city beautification with enhanced Code Enforcement; • Opened the Community Pool for the 1st time in a long time with the help and partnership of Chowchilla Union High School;
• Worked directly with Caltrans to get the environmental work and 30% design completed on the Roundabout project;
• Completed the proposed Rate and Method of Apportionment (RMA) of the 2006-1CFD we are trying to refund, met with the land owners and received support to move forward; • Received the GFOA Distinguished Budget Award for the FY 2022-2023 budget; • Received an unmodified opinion for the FY 2021-2022 Audit; • Got updated direction on the use of American Rescue Act Funds and we can now move forward with our water infrastructure improvements;
• Enhanced community pride and engagement with the 1st annual Christmas parade; • Purchased a beautiful 38-foot artificial Christmas tree and put it in Veterans Park thanks to receiving a donation;
• Began a yearlong Centennial celebration which included added events and received a donation for the purchase of a memorial clock that will go in the downtown area; • Received an upgrade to our General Fund Pension Obligation bond rating by S & P from an A+ to AA- and on the Lease Revenue Bonds Underlying rating to an A+ from an A. 101
FY 2023-2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Continue progress in accelerating retail activity in the City (G5.2, G5.4. G5.6, G5.8); • Expand business activity in the industrial-zoned annexed lands (G5.5, G5.7, G5.8, G5.9); • Utilize the City website for civic transparency as well as community and business promotion (G4.3, G5.4, G5.7);
• Collaborate with owners of industrial properties to attract industry to the City (G5.5, G5.7, G5.8, G5.9); • Promote the City at industrial trade shows as well as retail trade shows (G5.8); • Position the future use of CDBG projects toward downtown enhancements, code enforcement, and infrastructure needs (G3.2);
• Continue to work with all City departments to provide the quality and level of service that citizens of Chowchilla request (G3.3);
• Maintain an ongoing evaluation of the organizational structure of the City of Chowchilla (G3.3); • Continue to work with Rancho Calera, Legacy, Woodcrest, and Sessions on getting their developments going(G5.3);
• Promote the downtown (G5.4, G5.6, G5.8);
• Continue to assess and enhance the tools used to attract new businesses (G5.2, G5.4. G5.6, G5.8); • Continue to enhance the quality and coordination of the City's workforce through training seminars and weekly leadership meetings;
• Continue to enhance public outreach on City programs (G4.5, G4.7, G4.8, G4.11, G5.1); • Continue to enhance job creation in the City of Chowchilla through the establishment of new businesses (G5.2, G5.4, G5.6, G5.7, G5.6, G5.7, G5.8, G5.9);
• Continue to make City programs user-friendly and available to all the public (G4.6, G4.10); • Complete implementation of the new Tyler Technologies financial software platform for improved and efficient fiscal management as well as other modules for City processes (G3.1, G3.4); • Continue to upgrade the outdated Information Technology operations equipment. (G2.1); • Utilize Measure N Public Safety Sales Tax monies to give a financial boost to both the Fire and Police Departments (G1.1, G1.2, G1.3, G1.4, G1.6, G1.9, G1.10); • Continue to monitor CalPERS Unfunded Liability increases (G3.3, G3.4); • Continue to engage the community through social media platforms (G4.5, G4.7, G4.8, G4.11, G5.1); • Look to improve grant funding opportunities through the use of grant writing specialists or personnel (G3.2);
• Continue to provide activities and events for the community (G4.1, G4.4, G4.5, G4.7, G4-11. G4.12); • Reestablish our employee appreciation program that was halted due to COVID; • Begin to use the American Rescue Plan Act (ARPA) monies made available to us on water infrastructure (G2);
• Work with AutoZone to ensure construction of the Distribution Center flows smoothly and efficiently (G3.3);
• Continue to increase Economic Development activities (G5.4, G5.7, G5.9); • Strive to have all vacancies filled (G1);
• Complete the refunding of the CFD bonds and restructuring of the CFD to enhance development (G5); • Completing the environmental work on the Industrial Specific Plan to promote our Industrial Area (G5); • Begin work on trying to get the Measure N renewal ready for the November 2024 election (G1). 102

CITY ADMINISTRATION
100-1710
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
City Administrator 1.00 1.00 1.00 1.00
Secretary II/Deputy City Clerk 0.50 0.50 0.50 0.50
Total 1.50 1.50 1.50 1.50

EXPENDITURES BY CATEGORY
Salaries and Benefits 252,279 267,444 291,508 318,336
Operations and Maintenance 9,467 19,756 25,297 29,757
Overhead Allocations 55,599 77,412 100,620 108,255
Total 317,346 364,613 417,425 456,348

SOURCE OF FUNDING
Other Revenues 80 181 - -
Total 80 181 - -
103
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
1710 1010 Salaries/Wages 201,759 212,658 229,060 256,978 1710 1050 Allowances (Phone & Car) 6,000 6,000 6,000 6,000 1710 1060 Overtime 324 1,035 447 -
1710 1099 Essential Worker Pay - 2,625 3,500 -
1710 2010 Medicare Tax 3,093 3,303 3,662 4,112
1710 2030 Leave Payout 6,531 6,948 7,019 8,460
1710 2040 Health Insurance 14,424 15,399 17,096 19,221
1710 2050 Unemployment Ins 638 633 651 651
1710 2060 Retirement-Employer Portion 17,487 16,392 21,176 19,886 1710 2066 457 ER Match - - 638 664
1710 2080 Workers Comp Ins 1,284 1,894 1,698 1,823
1710 2090 Contracted Payroll Services 738 504 - -
1710 2091 Insurances - Not Workers Comp - 55 561 541
Total Salaries and Benefits 252,279 267,444 291,508 318,336 1710 3004 Office Supplies 1,330 866 1,103 1,150
1710 3008 Publications 277 117 359 360
1710 3052 Travel & Training 381 9,179 12,000 14,000
1710 3078 Professional Memberships 1,685 860 2,500 2,500 1710 3108 Cellular Phones 199 672 736 736
1710 3202 Vehicle O&M 223 - - -
1710 3404 Liability Insurance 5,373 8,062 8,599 11,011
Total Operations and Maintenance 9,467 19,756 25,297 29,757 1710 4601 Overhead Allocation Fleet 3,501 - 2,683 3,269 1710 4602 Overhead Allocation IT 52,098 77,412 97,937 104,986 Total Overhead Allocations 55,599 77,412 100,620 108,255 GRAND TOTAL DEPARTMENT APPROPRIATIONS 317,346 364,613 417,425 456,348

REVENUES
1710 8989 Payroll Reimbursements 80 181 - -
Total Other Revenues 80 181 - -
GRAND TOTAL DEPARTMENT REVENUES 80 181 - -
104

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY &

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
City Administrator Y M1 194,658 25,306 219,964 100% 219,964 Secretary II/Deputy City Clerk Y 35 66,393 7,635 74,028 50% 37,014 Subtotal Salaries & Wages 256,978
Benefits & Other Pay
Health & Related Benefits 19,221
Holiday Payout -
Insurances (Not Workers Compensation) 541
Leave Payout 8,460
Medicare Tax 4,112
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 19,886
PERS - Employer Portion Safety -
PERS - 457 Employer Share 664
Shift Differential -
Standby -
Unemployment Ins 651
Uniform Allowance -
Worker Compensation 1,823
Essential Worker Pay -
Allowances (Car & Phone) 6,000
Subtotal Benefits 61,358
Total Wages & Benefits 318,336
105

RECREATION & COMMUNITY ENGAGEMENT

MISSION STATEMENT
To develop and implement recreation community events and activities to enhance the quality of life for residents, stakeholders, and visitors to the City; to oversee the senior recreation center facility and programming opportunities; to promote the city services and programs through various marketing strategies and resources; to foster two-way engagement between citizens and municipal government, and to work with internal departments and staff to help enhance capabilities to conduct efficient services through the development of information resources and processes.

ORGANIZATIONAL CHART

SERVICE DESCRIPTION
The Deputy Director of Recreation & Community Engagement works in multiple disciplines, including recreation and events services and associated facilities, providing support to the Public Works Department Parks Division, developing graphic design products, newsletters, City website, social media, presentations, media releases, and providing substantive information resources, developing communication strategies, developing best practices for multiple operational needs, striving to enhance operational efficiencies, in addition to the following:
• Plans, organizes, directs, promotes, implements, and evaluates City recreational, cultural, and community events, programs, and activities;
• Coordinates with various civic and community organizations, e.g., Chamber of Commerce, service clubs, and sports leagues boards, to aid communications efforts and with the conduction of activities, events, and projects;
• Provides analysis and guidance for the development and improvement of recreation and parks, facilities, and amenities;
• Prepare, review, and recommend facility use and program agreements between the City and outside organizations;
• Manage the rental of City facilities, including park pavilions; • Oversees volunteer management aspects, including but not limited to recruitment, event coordination, tracking, communications, and training;
• Plans to develop and implement goals, strategies, and programs to help facilitate community involvement with City departments, programs, and initiatives; City Administrator
Rod Pruett
Deputy Director
Recreation & Community
Engagement
Recreational Swim Pool
Manager
Recreational Swim
Lifeguard I & II
106
SERVICE DESCRIPTION (Continued):
• Develops and implements City policies, procedures, and protocols designed to engage community input on various City programs and initiatives;
• Develops strategies and advises on appropriate information dissemination procedures regarding significant issues, programs, projects, and services;
• Facilitates public dialogues and consensus building to identify and resolve issues between the City and various community stakeholders;
• Assesses various community concerns, values, and opinions on City projects, programs, and initiatives and presents findings to City staff;
• Consults with City staff to develop and implement public information training materials, bulletins, and presentations;
• Establishes and maintains effective relationships with community leaders, City Officials, the media, and the general public;
• Notifies City officials of community issues and provides resolution options through various media such as written reports, conferences, and community meetings; • Organizes forums, walking tours, conferences, and other community events and meetings with City staff;
• Coordinates and facilitates community research and responses to documents issued by City departments and other jurisdictions;
• Represents the City at Council meetings, boards and commissions, external agency meetings, and community events;
• Designs, edits, and updates informational materials, publications, and promotions, such as brochures, reports, articles, newsletters, public service announcements, print and digital media releases, and related materials;
• Provides graphic design services to City departments; • Consistently review and evaluate systems and activities and make enhancements to improve effectiveness;
• Manages the City's social media activities and communications strategies; • Distributes Weekly Digital Bulletin to the community with the latest information on City and Community News;
• Handles all communication and publications to the community from the Mayor; • Maintains and updates contact databases for communication purposes; • Oversees the development, enhancement, and maintenance of the City website; • Manages the department expenditures and revenues in compliance with the authorized budget and prepares budget recommendations;
• Recommends and facilitates equipment and supplies purchases; • Develop, review, recommend and implement operational and program goals, objectives, policies, and procedures;
• Develops strategic positions, identifies resource needs, establishes priorities, and formulates shortrange and long-range plans; • Maintains a high level of confidentiality regarding City issues.

MAJOR ACCOMPLISHMENTS IN FY 2022-2023
• Increased attendance at our Music and Movies in the Park significantly. • Secured sponsorships to allow booking of higher-level bands for Music in the Park; • Hosted our Recreation Open Swim program for the first time in many years, partnering with the Chowchilla Union High School;
• Hosted several Centennial Events to celebrate the City's year anniversary, such as City Procession KickOff, centennial tree Planting, and Centennial Night at the Grizzlies; • Secured funding for a 16' town clock which will be revealed to the community in September at our Centennial Dinner.
107
MAJOR ACCOMPLISHMENTS IN FY 2022-2023 (Continued):
• Continue to interchange up-to-date inserts for Economic Development and staff to present to prospective businesses interested in Chowchilla, as well as use at conferences; • Hosted our first-ever Christmas Parade along with the Tree Lighting Ceremony; • Secured funding for a 40' Artificial Christmas Tree and guided ordering and building the custom tree. • Continually update and replace old signage at all of Chowchilla's Parks; • Overseen cleaning and repairs to the Concession Stand at Edward Ray Park; • Provided substantive support services for the City Council, City Administrator, and Department Directors;
• Assisted with the beautify chowchilla project with community members; • Continue updating the website for the City of Chowchilla; • Adding events to CivicRec, guiding the community to transition to register online for park reservations and event and activity registrations;
• Monitor and add graphics to the Highway 99 electronic sign or display; • Create, distribute, and collect a survey of comments from the community regarding the budget and classifications of importance. Implemented a new digital survey which resulted in a higher response from the community;
• Hosted Groundbreaking Event for AutoZone Distribution Center; • Coordinated and marketed construction project dedication and ribbon-cutting events; • Designed several new graphics products to promote different City programs and services; • Expanded City's Social Media presence and increased new platforms for digital marketing. • Added Video promotion to our outreach to the community; • Initiated working with the Madera County Arts Council on bringing new arts events and possible community arts projects to the Chowchilla community;
• Facilitating an agreement with the Chowchilla High School to open the pool for community use; • Updated and facilitated approvals of multi-year facility use agreements with all local youth and adult sports organizations that operate their programs on City park facilities; • Worked with many local community organizations to help their respective community events, e.g., the Chamber of Commerce, Chowchilla Fair, and service clubs.

FY 2023-2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Continue our Centennial Celebrations to December 2023, hosting Party in the Park and a large Centennial community dinner in September;
• Work with non-profit organizations to include them in our Centennial Dinner festivities; • Continue to expand marketing efforts on social media platforms and increase our following; • Create more video blogs and conduct interviews for publication; • Continue to enhance the City website;
• Replace worn playground equipment and rules signs with new and attractive designed signs and add additional identifier signs at City parks and facilities (G4.10); • Add Cameras and Ring Cameras to the front of the Edward Ray Building; • Rent out Edward Ray Building to the Community;
• Identify needs for those with disabilities to enjoy the Park; • Continue to gather raw video footage from City events and activities to develop in-house videos to complement community marketing efforts eventually;
• Replace the speaker system on Robertson Boulevard for announcements and Music during events; • Add new events for the youth, such as Star Gazing and Arts and Crafts; • Create a City employee Veterans display in the City Hall lobby; • Expand private rental of the Recreation Building at Edward Ray Park; 108
FY 2023-2024 GOALS & OBJECTIVES (Continued):
• Continue to engage the Madera County Arts Council to bring arts and events to the community (G4.3, G4.5, G4.7);
• Work with IT, Police Department, and Public Works in getting a video monitoring system within our Parks;
• Create a resource guide for the Chowchilla Community; • Seek opportunities to clean, upgrade, repaint, and perhaps install new attractive promotional graphics for the City events trailer by possibly using the services available at the prison; • Develop ideas along with funding options for long-range park facility enhancements, e.g., new park pavilions and the replacement of old ones, replacement park restroom structures, additional outfitted picnic areas, new sites for youth sports fields in collaboration with other local agencies and organizations, expand electric service availability at locations around Edward Ray Park to power current and expanded community events, rehabilitation of the Edward Ray Park recreation and concession buildings, etc. (G4.10);
• Work with Public Works Department on Prop 68 Grant Funds; • Look for ideal locations for mural paintings to bring art to the community. 109

RECREATION & COMMUNITY ENGAGEMENT
100-6610, 6615, 6625
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Community Relations
Manager 0.85 - - -
Recreation Manager 1.00 1.00 1.00 1.00
Site Supervisor - Senior Center - - - -
Pool Manager - 0.06 0.06 0.06
Lifeguards I/II - 0.19 0.19 0.19
Total 1.85 1.25 1.25 1.25

EXPENDITURES BY CATEGORY
Salaries and Benefits 124,692 98,418 128,596 134,235
Operations and Maintenance 64,590 97,576 169,164 177,516 Capital Outlay 2,306 - 110,851 -
Total 191,589 195,994 408,611 311,751

SOURCE OF FUNDING
Charges for Services 2,071 1,973 11,600 10,000
Other Revenues 33,806 22,934 45,661 27,600
Total 35,877 24,907 57,261 37,600
110
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
6610 1010 Salaries/Wages - 355 9,216 9,492
6615 1010 Salaries/Wages 3,428 - - -
6625 1010 Salaries/Wages 97,724 76,014 88,950 96,459
6625 1099 Essential Worker Pay - 1,750 2,000 -
6610 2010 Medicare Tax - 5 137 142
6615 2010 Medicare Tax 50 - - -
6625 2010 Medicare Tax 1,314 1,085 1,376 1,503
6625 2030 Leave Payout 88 2,783 3,389 3,710
6625 2040 Health Insurance 9,619 7,889 8,926 10,002
6610 2050 Unemployment Ins - 16 549 589
6615 2050 Unemployment Ins 180 - - -
6625 2050 Unemployment Ins 434 434 434 434
6610 2060 Retirement-Employer Portion - 27 1,091 1,129
6615 2060 Retirement-Employer Portion 320 - - -
6625 2060 Retirement-Employer Portion 10,322 7,045 8,243 7,508 6610 2080 Workers Comp Ins - - 1,753 774
6615 2080 Workers Comp Ins 93 - - -
6625 2080 Workers Comp Ins 635 648 662 688
6615 2090 Contracted Payroll Services 61 - - -
6625 2090 Contracted Payroll Services 424 331 - -
6610 2091 Insurances - Not Workers Comp - - 1,496 1,444 6625 2091 Insurances - Not Workers Comp - 36 374 361
Total Salaries and Benefits 124,692 98,418 128,596 134,235 6625 3004 Office Supplies 221 166 600 600
6625 3005 Event & Program Supplies 28,860 11,817 55,400 45,000 6625 3018 Operating Eqpt - 3,559 7,900 19,319
6625 3025 Software Support - 9,338 4,725 4,725
6625 3052 Travel & Training - - 1,000 1,000
6610 3060 Employee Evaluation/Recruitment - - 1,200 1,200 6625 3078 Professional Memberships 340 340 355 355
6625 3108 Cellular Phones - 55 660 660
6610 3140 Program Supplies - - 8,033 8,000
6615 3152 Building O/M 9,824 1,707 3,000 3,000
6615 3156 Energy 2,083 3,986 10,100 11,009
6625 3267 Community Sponsorships - - 12,500 12,500
6625 3268 Chamber of Commerce Contribution 7,000 7,000 - - 6625 3269 County Fairgrounds - 5,000 - -
6625 3272 Community Marketing & Advertising 1,327 3,980 5,977 6,000 6610 3320 Community Pool-Redfins - 570 570 -
6615 3364 Contract Services 469 30,000 30,000 30,000
6625 3364 Contract Services 7,369 14,654 20,000 25,000
111
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
6625 3374 Advertising 904 - - -
6610 3404 Liability Insurance - - 1,411 1,807
6615 3404 Liability Insurance 1,791 - - -
6625 3404 Liability Insurance 4,402 5,404 5,733 7,341
Total Operations and Maintenance 64,590 97,576 169,164 177,516 6615 6300 Building & Improvements 2,306 - - -
6625 6400 Vehicles, Machinery & Equip - - 110,851 -
Total Capital Outlay 2,306 - 110,851 -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 191,589 195,994 408,611 311,751

REVENUES
6625 8756 Event Fees 2,071 1,973 11,600 10,000
Total Charges for Services 2,071 1,973 11,600 10,000
6625 8413 Park Pavilion Rental 780 2,375 3,500 7,100
6625 8700 Sports Programs Reimbursements 3,638 7,148 7,000 7,000 6610 8755 Community Pool - - 1,033 1,500
6615 8755 Donations - 90 - -
6625 8755 Donations/Sponsorships 21,850 13,200 34,128 12,000 6615 8989 Payroll Reimbursement 7,360 - - -
6625 8989 Payroll Reimbursements 179 121 - -
Total Other Revenues 33,806 22,934 45,661 27,600
GRAND TOTAL DEPARTMENT REVENUES 35,877 24,907 57,261 37,600 112

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY &

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Deputy Director of Recreation & Community
Engagement Y M7 96,459 - 96,459 100% 96,458.51
Pool Manager Y 30 2,820 - 2,820 100% 2,820.00
Lifeguard II Y 21 2,261 - 2,261 100% 2,261.00
Lifeguard II Y 21 2,261 - 2,261 100% 2,261.00
Lifeguard I Y 19 2,150 - 2,150 100% 2,150.00
Subtotal Salaries & Wages 105,951
Benefits & Other Pay
Health & Related Benefits 10,002
Holiday Payout -
Insurances (Not Workers Compensation) 1,805
Leave Payout 3,710
Medicare Tax 1,645
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 8,637
PERS - 457 Employer Share -
PERS - Employer Portion Safety -
Shift Differential -
Standby -
Unemployment Ins 1,023
Uniform Allowance -
Worker Compensation 1,462
Essential Worker Pay -
-
Subtotal Benefits 28,284
Total Wages & Benefits 134,235
113

FINANCE

MISSION STATEMENT
The Finance Department provides the highest level of excellence and accuracy in providing quality financial information and services to the elected officials, city departments, and public at large in a timely, accurate and friendly manner.

ORGANIZATIONAL CHART

SERVICE DESCRIPTION
The Finance Department is responsible for the financial administration and information systems of the City of Chowchilla and the City of Chowchilla as Successor Agency to the Chowchilla Redevelopment Agency. The Department provides the following services:
• Operation and maintenance of the Accounting Software System; • Budget preparation and compliance;
• Purchasing support for all departments;
• Research and prepare reports on special fiscal matters; • Disbursements for accounts payable and payroll;
• Treasury management and annual review of the City’s Investment Policy; • Collection of revenues, including business licenses, dog license fees, utility service charges (water, wastewater, disposal, storm drain and airport) and other charges; • Provide general services, including payroll administration, budget administration and preparation of various financial related reports including financial statements for bonding activities and preparation of the State Controller reports for the City and the Redevelopment Agency; • Provide administration of risk exposure reduction and participates on the Central San Joaquin Valley Risk Management Association (CSJVRMA) Board of Directors.

Finance Director
Kerri Williams
Utilities Division
Account Clerk I/II/III
Human Resource
Manager Fiscal Division
Fiscal
Manager
Accounting
Technician I/II
Accounting
Manager
114
MAJOR ACCOMPLISHMENTS IN FY 2022-2023
• Received a “clean/unmodified” audit opinion for the Fiscal Year 2021-2022; • Was able to increase fund reserves;
• Completed implementation of new Tyler Technologies accounting software; • Brought payroll in-house;
• Submitted the budget publication for consideration and was awarded the Government Finance Officers Association (GFOA) Distinguished Budget Award;
• Opened a treasury account to diversify our investment portfolio with larger gains; • Hired a Fiscal Manager to fill the vacancy created with the retirement of the Accounting Manager; • Hired a part-time Account Clerk I to work the front desk. This helps provide better customer service, as well as various tasks for Finance and Community Development.

FY 2023-2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Continue to improve customer service to the public, other agencies and City departments; • Continue to review and update policies and procedures to ensure they meet the needs of departments and accounting standards (G3.3);
• Continue to provide excellent financial reporting achieved by adhering to accounting practices that result in an “unmodified opinion” from an independent audit of the City’s financial record (G3.3, G3.4, G3.5); • Prepare a fiscally sustainable budget G2.1, G3.1, G3.2, G3.3, G3.4, G3.5); • Address budget at mid-year to evaluate the effects of the economy; • Complete formal reconciliation of all special district funds (G3.1, G3.3, G3.4, G3.5); • Continue researching the use of a Section 115 Trust to address pension obligation issues (G3.2, G3.3, G3.4);
• Submit the current budget publication for consideration to receive the Government Finance Officers Association (GFOA) Distinguished Budget Award (G3.1, G3.3, G3.4, G3.5); • Hire a Human Resource Manager to ensures the City complies with employment laws, helps maintain a healthy and diverse working culture, and facilitates communication between management and employees.
115

FINANCE
100-1720
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Finance Director 1.00 0.90 0.90 0.90
Fiscal Manager - - - 1.00
Accounting Manager 2.00 2.00 2.00 0.35
HR Manager - - - 1.00
Account Technician I/II - - - 2.00
Account Clerk I/II/II 3.00 3.50 3.65 2.50
Total 6.00 6.40 6.55 7.75

EXPENDITURES BY CATEGORY
Salaries and Benefits 429,151 539,693 624,539 670,050
Operations and Maintenance 79,387 92,643 101,021 119,915 Overhead Allocations 45,837 68,417 86,292 92,633
Total 554,375 700,753 811,852 882,598

SOURCE OF FUNDING
Charges for Services 4,433 4,900 1,000 1,000
Other Revenues 828 1,023 2,376 2,211
Total 5,260 5,922 3,376 3,211
116
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
1720 1010 Salaries/Wages 310,473 384,238 428,950 470,345 1720 1060 Overtime 4,016 6,228 1,679 -
1720 1099 Essential Worker Pay - 8,750 12,300 -
1720 2010 Medicare Tax 4,449 5,509 6,871 7,276
1720 2030 Leave Payout 8,905 10,932 35,621 14,745
1720 2040 Health Insurance 52,227 66,610 70,901 118,438 1720 2050 Unemployment Ins 2,278 3,025 3,429 3,429
1720 2060 Retirement-Employer Portion 42,357 48,422 55,717 44,462 1720 2066 457 ER Match - - 3,278 5,300
1720 2080 Workers Comp Ins 2,890 4,137 3,213 3,203
1720 2090 Contracted Payroll Services 1,558 1,626 - -
1720 2091 Insurances - Not Workers Comp - 215 2,580 2,852 Total Salaries and Benefits 429,151 539,693 624,539 670,050 1720 3004 Office Supplies 4,564 4,494 6,181 6,500
1720 3026 Bank Service Fees 6,974 14,283 - -
1720 3028 Audit Services 43,284 36,982 40,565 45,000
1720 3052 Travel & Training - 330 7,237 8,100
1720 3060 Employee Evaluation/Recruitment 723 1,129 2,808 3,000 1720 3078 Professional Memberships 258 819 884 1,994
1720 3364 Contract Services 2,450 2,800 3,225 3,800
1720 3404 Liability Insurance 21,134 31,807 38,121 49,521 1720 3415 Vending Machine Exp. - - 2,000 2,000
Total Operations and Maintenance 79,387 92,643 101,021 119,915 1720 4602 Overhead Allocation IT 45,837 68,417 86,292 92,633 Total Overhead Allocations 45,837 68,417 86,292 92,633
GRAND TOTAL DEPARTMENT APPROPRIATIONS 554,375 700,753 811,852 882,598

REVENUES
1720 8200 Application Fee-BL 4,433 4,900 1,000 1,000
Total Charges for Services 4,433 4,900 1,000 1,000
1720 8900 Miscellaneous Reimbursement 15 310 165 -
1720 8989 Payroll Reimbursements 813 713 - -
1720 8995 Vending Machine Revenue - - 2,211 2,211
Total Other Revenues 828 1,023 2,376 2,211
GRAND TOTAL DEPARTMENT REVENUES 5,260 5,922 3,376 3,211 117

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY &

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Finance Director Y M8 130,440 - 130,440 90% 117,396.02
Fiscal Manager Y MM50 76,549 2,296 78,845 100% 78,845.03 Accounting Manager Y MM50 33,602 4,536 38,138 100% 38,138.15 Account Technician II N 35 51,846 - 51,846 100% 51,846.08 Account Technician I N 30 45,826 - 45,826 100% 45,825.94 Account Clerk III Y 29 57,202 8,580 65,782 100% 65,782.39 Account Clerk II Y 25 52,137 1,564 53,701 100% 53,701.06 Account Clerk I Y 22 18,810 - 18,810 100% 18,810.27
Subtotal Salaries & Wages 470,345
Benefits & Other Pay
Health & Related Benefits 118,438
Holiday Payout -
Insurances (Not Workers Compensation) 2,852
Leave Payout 14,745
Medicare Tax 7,276
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 44,462
PERS - Employer Portion Safety -
PERS - 457 Employer Share 5,300
Shift Differential -
Standby -
Unemployment Ins 3,429
Uniform Allowance -
Worker Compensation 3,203
Essential Worker Pay -
-
Subtotal Benefits 199,705
Total Wages & Benefits 670,050
118

PUBLIC SAFETY
(Section 4)

POLICE SERVICES

FIRE SERVICES
119

POLICE SERVICES

MISSION STATEMENT
The mission of the Chowchilla Police Department is to provide innovative police service that protects life, property and public order.

VISION STATEMENT
The City of Chowchilla Police Department’s vision is to facilitate a safe and prosperous community through sound police work and collaborations with the community, business and civic organizations.

CORE VALUES
The core values of the Chowchilla Police Department are Safety, Integrity, Teamwork and Respect.

ORGANIZATIONAL CHART
Chief of Police
Jeff Palmer
Operations
Lieutenant
Patrol Sergeants
Detectives/Investigations
K9
Police Officers
Police Reserve
Admin Lieutenant
Administrative
Supervisor
Police Officer
Campus Resource
Officers
Animal Control
and
Code Enfocement
CSO/Dispatchers
Laborer II PT
120

SERVICE DESCRIPTION
To accomplish the mission and vision of our agency, Police Department staff will work closely with our community members to:
• Prevent and deter crime;
• Identify and arrest law violators;
• Perform professional investigations;
• Deliver a high level of quality services.

MAJOR ACCOMPLISHMENTS IN FY 2022-2023
• Completed the outside, secured parking fence and structure; • Outfitted two new patrol cars;
• Purchased new code enforcement truck;
• Completed much needed plumbing upgrade;
• Remodeled Dispatch Center and other areas of the department; • Remodeled west side entrance of police department;
• Purchased new admin vehicle;
• Added new CLETS system;
• Received Wellness Grant from state of $20K specific for physical and mental health of employees; • Added workout equipment in dispatch center;
• Replaced retired personnel positions (Chief of Police, Animal Control); • Conducted Drone Operations for officer safety and support; • Purchased new Evidence Cabinets;
• Added 2 lieutenant positions in lieu of single commander position; • Continued to remove illegal guns from criminals including automatic weapons; • Continued to confiscate pounds of illegal narcotics to include fentanyl; • Continuing technology upgrades to police departments computer system; • Added more body worn cameras to department personnel; • Continued our excellent school/police partnership with the two Unified School Districts with the goal of safety at all schools;
• Conducted local store compliance checks for illegal sales of unauthorized items or substances; • Continued to perform compliance checks and monitoring of registered sex offenders in the community; • Continued to provide and increase relevant training to all department personnel; • Continued our outreach and efforts regarding those residing in the slough areas of our city; • We have increased our proactive patrolling in an attempt to rid the city of criminals to make the community feel safer;
• We are continuing to purchase load bearing vests for officers to reduce workers compensation claims; • We have continued our close working relationships with all of our local law enforcement partners; • In the process of reorganizing office space and other areas around the Police Department; • Recruited, hired, and putting one local officer through the police academy; making that six officers we have sponsored through the academy;
• Continued to promote community policing among department staff to interact more with the public; • Conducted illegal trespassing operations;
• In the Chief’s opinion morale and the level of comradery among the staff continues to grow; 121
FY 2023-2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Replace old patrol vehicles;
• Continue to reorganize, modernize and clean up around the police department; • Purchase crushed gravel for areas around the police department to move towards a water free landscaping;
• Secure the evidence area;
• Increase the number of gang and drug investigations in an attempt to identify and eliminate that element in our community (G1.2, G1.3);
• Continue to modernize the dispatch center to replace old equipment and headsets (G1.1); • Install surveillance cameras throughout the city (G1.1); • Install at least four license plate readers at key points in the community (G1.1); • Install a concrete dog kennels at the Animal Shelter; • Continue Trespassing Operations;
• Continue with retention options for department personnel; • Add new drone and drone operations to help support law enforcement and the reduction of crime; • Upgrade body worn camera system;
• Sponsoring one local citizen to the police academy for full time position; • Upgrades to continue at the Animal Shelter;
• Bring awareness to the benefit of home security camera systems and the importance of them in the prosecution of criminal activity;
• Upgrade patrol rifles;
• Add one part time person to assist at the Animal Shelter; • Continue to upgrade police department work out area with wellness grant. 122

POLICE SERVICES
100-2610, 2615
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Chief of Police 1.00 1.00 1.00 1.00
Police Commander 1.00 1.00 1.00 -
Police Lieutenant - - - 2.00
Police Sergeant 4.00 5.00 5.00 4.00
Administrative Supervisor 1.00 1.00 1.00 1.00
Animal Control Officer 1.00 1.00 1.00 -
Community Services Officers/Dispatchers 7.00 7.00 7.00 8.50 Police Officer I/II/Trainees 13.00 13.00 13.00 13.00
Reserve Police Officers I/II 0.48 0.92 0.92 0.92
Laborer II 0.50 0.50 0.50 0.50
Total 28.98 30.42 30.42 30.92

EXPENDITURES BY CATEGORY
Salaries and Benefits 2,789,010 2,887,016 3,192,220 3,340,763 Operations and Maintenance 365,940 444,898 570,986 654,721 Overhead Allocations 284,095 330,002 485,220 393,170
Capital Outlay 32,295 1,527,835 840,811 238,421
Transfers Out - 363,902 385,456 395,013
Total 3,471,340 5,553,653 5,474,693 5,022,088

SOURCE OF FUNDING
Charges for services 150 5,309 3,661 3,600
Fines and Penalties 26,384 140,220 105,919 103,000
Intergovernmental 322,381 244,783 213,332 63,500
License and Permits 5,905 11,508 15,000 15,000
Other Revenues 220,509 171,693 112,001 92,000
Transfers In 170,494 862,316 966,916 540,847
Total 745,822 1,435,829 1,416,829 817,947
123
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
2610 1010 Salaries/Wages 1,723,046 1,764,099 1,972,258 2,183,090 2615 1010 Salaries/Wages 87,038 10,823 - -
2610 1060 Overtime 165,159 181,287 216,113 204,358
2615 1060 Overtime 21,694 3,036 - -
2610 1070 Holiday-In-Lieu 59,010 63,212 78,550 79,412
2615 1070 Holiday-In-Lieu 5,592 - - -
2610 1090 Shift Diff/Special Assignment 12,701 14,746 17,363 16,932 2615 1090 Shift Diff/Special Assignment 513 49 - -
2610 1099 Essential Worker Pay - 79,417 57,625 -
2610 2010 Medicare Tax 25,763 29,430 35,975 38,283
2615 2010 Medicare Tax 1,580 196 - -
2610 2030 Leave Payout 11,568 32,946 64,807 18,017
2610 2040 Health Insurance 192,120 184,815 221,004 290,726 2615 2040 Health Insurance 7,950 5,883 - -
2610 2050 Unemployment Ins 13,489 13,777 13,020 14,322
2615 2050 Unemployment Ins 434 - - -
2610 2060 Retirement-Employer Portion 59,100 56,691 77,078 89,380 2610 2061 PARS-Supplemental Retirement 2,116 1,817 3,467 3,531 2610 2063 Retire-Employer Portion Safety 240,703 244,838 265,380 190,179 2615 2063 Retire-Employer Portion Safety 12,351 1,210 - - 2610 2066 457 ER Match - - 11,637 16,337
2610 2070 Uniforms Allowance 25,878 23,163 11,801 28,475 2615 2070 Uniforms Allowance 1,500 - - -
2610 2080 Workers Comp Ins 101,218 149,930 134,923 155,810 2615 2080 Workers Comp Ins 10,107 15,153 - -
2610 2090 Contracted Payroll Services 7,837 9,383 - -
2615 2090 Contracted Payroll Services 543 22 - -
2610 2091 Insurances - Not Workers Comp - 1,093 11,219 11,911 Total Salaries and Benefits 2,789,010 2,887,016 3,192,220 3,340,763 2610 3004 Office Supplies & O/M 10,157 11,450 12,500 15,000 2610 3014 Equip/Uniforms New & Replaced 31,946 36,058 36,471 35,000 2615 3014 Equp/Uniforms New & Replaced - 224 - -
2610 3052 Travel & Training 19,131 28,489 25,000 48,000 2615 3052 Travel & Training 1,051 - - -
2610 3060 Employee Evaluation/Recruitment 9,702 8,927 10,000 10,000 2610 3078 Professional Memberships 3,000 4,187 3,529 5,000 2610 3108 Cellular Phones 11,351 12,973 13,861 20,000
2615 3108 Cellular Phones 547 50 - -
2610 3152 Building O/M 22,385 22,469 46,600 20,000
2610 3153 Animal Shelter Building O/M - 25 - 20,000
2610 3156 Energy 30,863 19,248 47,380 51,644
2610 3202 Vehicle O/M 36,543 21,422 28,100 25,000
124
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
2610 3204 Fuels 47,593 70,459 69,000 69,000
2615 3204 Fuels 1,340 208 - -
2610 3242 K-9 Program Supplies & O/M 14,354 18,720 25,000 25,000 2610 3244 Animal Shelter O/M 5,404 7,397 26,000 15,000
2610 3364 Contract Services - - 30,315 33,021
2610 3404 Liability Insurance 103,877 156,332 160,080 226,996 2615 3404 Liability Insurance 7,164 10,765 - -
2610 3502 Laboratory/Fingerprinting O/M 7,989 15,253 15,000 17,000 2610 3504 Prisoner O/M 48 - 150 150
2610 3510 Special Investigations 1,497 243 2,000 1,000
2610 3985 State Grant Expense - - 20,000 17,910
Total Operations and
Maintenance 365,940 444,898 570,986 654,721
2610 4601 Overhead Allocation Fleet 121,349 98,635 195,077 107,772 2610 4602 Overhead Allocation IT 162,746 231,367 290,143 285,398 Total Overhead Allocations 284,095 330,002 485,220 393,170 2610 5919 Transfer Out - Pension OB Bond - 363,902 385,456 395,013 Total Transfer Out - 363,902 385,456 395,013
2610 6300 Building & Improvements - - 555,000 10,000
2610 6400 Vehicles, Machinery & Equip 9,500 493 284,099 183,099 2610 6401 Fleet Program - - - 45,322
2610 6600 Construction in Progress 22,795 1,527,342 1,712 - Total Capital Outlay 32,295 1,527,835 840,811 238,421
GRAND TOTAL DEPARTMENT APPROPRIATIONS 3,471,340 5,553,653 5,474,693 5,022,088

REVENUES
2610 7301 Transfer-In - 15,000 - -
2610 7340 Transfer-In 170,494 847,316 966,916 540,847
Total Transfers In 170,494 862,316 966,916 540,847
2610 8918 Fingerprinting 150 5,309 3,661 3,600
Total Charges for Services 150 5,309 3,661 3,600
2610 8301 Administrative Citations 2,850 77,050 37,800 35,000 2610 8303 Fines/Penalties/Fees 23,534 63,170 68,119 68,000 Total Fines and Penalties 26,384 140,220 105,919 103,000 2610 8201 Animal License/Shelter Revenue 5,905 11,508 15,000 15,000 Total Licenses and Permits 5,905 11,508 15,000 15,000
2610 8411 Gain/Loss on Sale of Assets - 1,125 - -
125
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
2610 8791 K-9 Program Donations 9,500 47,538 - -
2610 8900 Miscellaneous Reimbursement 800 90,276 1 -
2610 8930 CRO Reimbursement-Schools 87,000 - 87,000 87,000 2610 8989 Payroll Reimbursements 123,209 32,754 25,000 5,000 Total Other Revenues 220,509 171,693 112,001 92,000
2610 8520 POST Reimbursement 5,125 5,569 13,332 13,500
2615 8550 Grant Revenue 159,403 21,656 - -
2610 8552 Public Safety Tax-Prop 172 37,243 56,274 50,000 50,000 2610 8650 Grant Revenue 120,610 161,285 150,000 -
Total Intergovernmental 322,381 244,783 213,332 63,500
GRAND TOTAL DEPARTMENT REVENUES 745,822 1,435,829 1,416,829 817,947 126

EXISTING

POSITION STEP ANNUAL RATE
FTO
PAY

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Chief of Police Y M3 137,994 - 17,249 155,243 100% 155,243 Police Lieutenant Y MM54 107,120 - 10,712 117,832 100% 117,832 Police Lieutenant Y MM54 105,813 - 5,291 111,103 100% 111,103 Police Sergeant Y P48 94,547 2,478 7,434 104,459 100% 104,459 Police Sergeant Y P48 82,946 - 2,174 85,120 100% 85,120 Police Sergeant Y P48 89,027 2,333 5,133 96,494 100% 96,494 Police Sergeant Y P48 89,027 2,333 7,467 98,828 100% 98,828 Administrative Supervisor Y P48 77,112 - 10,914 88,026 100% 88,026 Community Services
Officers/Dispatchers Y P28 57,294 1,502 1,502 60,297 100% 60,297 Community Services
Officers/Dispatchers Y P28 57,294 1,502 6,307 65,103 100% 65,103 Community Services
Officers/Dispatchers Y P28 52,154 - 1,367 53,520 100% 53,520 Community Services
Officers/Dispatchers Y P28 47,137 1,235 - 48,372 100% 48,372 Community Services
Officers/Dispatchers Y P28 44,865 - - 44,865 100% 44,865 Community Services
Officers/Dispatchers Y P28 45,935 - - 45,935 100% 45,935 Community Services
Officers/Dispatchers Y P28 45,194 - - 45,194 100% 45,194 Community Services
Officers/Dispatchers Y P28 44,766 - - 44,766 100% 44,766 Community Services
Officers/Dispatchers Y P28 22,431 - - 22,431 100% 22,431 Police Officer I/II Y P38/40 65,259 1,710 6,157 73,127 100% 73,127 Police Officer I/II Y P38/40 60,223 - - 60,223 100% 60,223 Police Officer I/II Y P38/40 65,375 1,713 - 67,088 100% 67,088 Police Officer I/II Y P38/40 64,677 - - 64,677 100% 64,677 Police Officer I/II Y P38/40 73,728 1,932 1,932 77,593 100% 77,593 Police Officer I/II Y P38/40 60,223 - - 60,223 100% 60,223 Police Officer I/II Y P38/40 61,241 - - 61,241 100% 61,241 Police Officer I/II Y P38/40 66,734 - 1,749 68,483 100% 68,483 Police Officer I/II Y P38/40 67,223 1,710 1,762 70,695 100% 70,695 Police Officer I/II Y P38/40 60,356 - - 60,356 100% 60,356 Police Officer I/II Y P38/40 60,356 - - 60,356 100% 60,356 Police Officer I/II Y P38/40 60,223 - - 60,223 100% 60,223 Police Officer Trainee Y P27 48,272 - - 48,272 100% 48,272 Reserve Police Officers I/II Y P35 19,242 - - 19,242 100% 19,242 Reserve Police Officers I/II Y P35 26,510 - - 26,510 100% 26,510 Laborer II Y P5 17,193 - - 17,193 100% 17,193
Subtotal Salaries & Wages 2,183,090
Benefits & Other Pay
Health & Related Benefits 290,726
Holiday Payout 79,412
Insurances (Not Workers
Compensation) 11,911
Leave Payout 18,017
Medicare Tax 38,283
Overtime 204,358
PARS-Supplemental
Retirement 3,531
127

EXISTING

POSITION STEP ANNUAL RATE
FTO
PAY

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL
PERS - Employer Portion 89,380
PERS - Employer Portion
Safety 190,179
PERS - 457 Employer Share 16,337
Shift Differential 16,932
Standby -
Unemployment Ins 14,322
Uniform Allowance 28,475
Worker Compensation 155,810
Essential Worker Pay -
Subtotal Benefits 1,157,673
Total Wages & Benefits 3,340,763
128

FIRE SERVICES

MISSION STATEMENT
The mission of the Chowchilla Fire Department is to protect life, property, and the environment from the effects of fire, medical emergencies, and hazards; we accomplish this through fire suppression, emergency medical service, hazardous materials mitigation, technical rescue, and public education.

ORGANIZATIONAL CHART

SERVICE DESCRIPTION
The Fire Department provides the following services to the citizens of Chowchilla:
• Provides equipment and personnel to suppress and extinguish fires effectively; • Promotes fire prevention programs to the citizens with an emphasis on our youth; • Provides protection from hazards unrelated to Police activities and mitigates those hazards as possible; • To provide emergency medical assistance when needed;
• To provide rescue services when needed, such as vehicle extrication as the result of a traffic collision; • To provide hazardous materials response, e.g., identify, manage and contain hazardous spills and incidents.

MAJOR ACCOMPLISHMENTS IN FY 2022-2023
• Continued to maintain timely response times in the City of Chowchilla while call volume continues to increase annually;
• Continued to provide fire and life safety education to over 1,200 children at local elementary schools; • Continued to recruit new volunteers to strengthen numbers to serve our community better; • Completed over 1,000 hours of in-house mandatory and voluntary fire and emergency medical training to serve our community better;
• Continued a per call reimbursement pay for the volunteer firefighters; • Purchased five sets of backup structure turnouts as part of the PPE replacement plan; • Finished Phase 1 of the fire station expansion;
Fire Chief
Fred Gaumnitz
Fire Inspector
Fire Captains
(Volunteer)
Firefighters
(Volunteer)
Fire Hydrant Specialists
(Part Time)
129
MAJOR ACCOMPLISHMENTS IN FY 2022-2023 (Continued):
• Spec’d and purchased a new fire engine from Rosenbauer Fire; • Continued and hired part-time personnel to complete annual fire hydrant operational testing and 5-year flow testing;
• Completed flow testing of 100% of hydrants in four years, function testing continuing with 100% of hydrants tested annually;
• Continued updating fire hydrant mapping and marking;
• Purchased Large Diameter Hose for the first time in department history to better mitigate commercial and other large fires;
• Hosted a multi-agency live fire training;
• Provided handheld radios for all riding positions in all fire apparatus; • Granted bid to build phase two of the Fire Station Expansion which includes sleeping quarters and offices for full time staff.

FY 2023-2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Continue to explore new ideas to increase revenues and grant funding for equipment and programs; • Continue to strive for a less than four-minute response time at least 95% of the time (G1.5, G1.7, G1.10); • Continue the professional development of personnel with enhanced training opportunities (G1.10); • Continue work on updates to Chowchilla Fire Department Policies and Procedures (G1.5, G1.10); • Continue to seek new recruits for volunteer firefighter with a goal of approximately 30 personnel; current staffing level is 23 (G1.4);
• Continue a per call reimbursement pay for the volunteer firefighters; • Purchase another 5 sets of structure turnouts as part of the PPE replacement plan; • Complete phase two of the Fire Station Expansion which includes sleeping quarters/offices for full time staff. (G1.6, G1.10);
• Continue implementing Measure N Public Safety Sales Tax-funded programs, including additional paid staff, training, and equipment (G1.4, G1.5, G1.7, G1.8, G1.9, G1.10). 130

FIRE SERVICES
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Fire Chief/Code Enforcement Officer 0.90 0.90 0.90 0.90 Total 0.90 0.90 0.90 0.90

EXPENDITURES BY CATEGORY
Salaries and Benefits 112,662 157,435 147,838 160,545
Operations and Maintenance 104,890 123,223 194,173 156,592 Overhead Allocations 23,685 39,397 49,541 52,216
Capital Outlay 7,625 280,684 1,115,868 1,299,700
Total 248,862 600,739 1,507,420 1,669,053

SOURCE OF FUNDING
Charges for services 2,434 2,519 3,000 3,000
Transfers In - 110,770 1,810,000 1,215,700
Other Revenues 4,781 3,116 98,666 98,666
Total 7,216 116,405 1,911,666 1,317,366
131
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
2705 1010 Salaries/Wages 74,207 95,487 99,096 110,973
2705 1099 Essential Worker Pay - 15,425 1,800 -
2705 2010 Medicare Tax 1,168 1,522 1,601 1,779
2705 2030 Leave Payout 2,741 4,072 4,101 4,268
2705 2040 Health Insurance 515 2,890 2,635 2,715
2705 2050 Unemployment Ins 395 395 391 391
2705 2063 Retire-Employer Portion Safety 15,633 17,762 19,054 20,032 2705 2066 457 ER Match - - 1,996 2,165
2705 2070 Uniforms Allowance 1,000 1,000 900 900
2705 2080 Workers Comp Ins 16,772 18,592 15,927 16,997
2705 2090 Contracted Payroll Services 232 257 - -
2705 2091 Insurances - Not Workers Comp - 33 337 325
Total Salaries and Benefits 112,662 157,435 147,838 160,545 2705 3004 Office Supplies 8,963 4,359 2,500 3,000
2705 3014 Uniform/Laundry Allowance 1,343 4,772 5,000 5,000 2705 3016 Special Equipment O/M 23,320 36,485 54,778 30,000 2705 3052 Travel & Training 8,991 2,099 5,000 5,000
2705 3060 Employee Evaluation/Recruitment 1,903 1,937 - - 2705 3064 Volunteer Services 5,520 13,335 13,335 13,335 2705 3078 Professional Memberships 2,866 672 1,000 1,000 2705 3108 Cellular Phones 1,122 3,528 4,100 4,100
2705 3120 Radio O/M 5,867 5,776 6,000 6,000
2705 3140 Program Supplies - - 5,000 5,000
2705 3152 Building O/M 7,528 19,915 10,000 10,000
2705 3156 Energy 8,636 4,254 22,224 24,224
2705 3202 Vehicle O/M 17,469 13,405 47,750 26,000
2705 3204 Fuels 4,812 7,814 9,000 9,000
2705 3214 Insurance 3,326 - 3,326 3,326
2705 3364 Contract Services - - - 5,000
2705 3404 Liability Insurance 3,224 4,873 5,160 6,607
Total Operations and Maintenance 104,890 123,223 194,173 156,592 2705 4601 Overhead Allocation Fleet 2,020 9,545 11,807 12,004 2705 4602 Overhead Allocation IT 21,665 29,852 37,734 40,212 Total Overhead Allocations 23,685 39,397 49,541 52,216
2705 6300 Building & Improvements - 268,185 986,202 1,215,700 2705 6400 Vehicles, Machinery & Equip 7,625 12,499 129,666 84,000 2705 6401 Fleet Program - - - -
Total Capital Outlay 7,625 280,684 1,115,868 1,299,700
GRAND TOTAL DEPARTMENT APPROPRIATIONS 248,862 600,739 1,507,420 1,669,053 132
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

REVENUES
2705 7340 Transfer-In - 66,603 1,322,000 1,215,700
2705 7380 Transfer-In - 44,167 488,000 -
Total Transfer-In - 110,770 1,810,000 1,215,700
2705 8303 Fines/Penalties/Fees - - 500 500
2705 8711 Fire Inspection Fee 2,434 2,519 2,500 2,500
Total Charges for Services 2,434 2,519 3,000 3,000
2705 8900 Misc. Reimbursement 64 3,007 - -
2705 8988 Insurance Proceeds - - 98,666 98,666
2705 8989 Payroll Reimbursements 4,717 109 - -
Total Other Revenues 4,781 3,116 98,666 98,666
GRAND TOTAL DEPARTMENT REVENUES 7,216 116,405 1,911,666 1,317,366 133

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Fire Chief/Code Enforcement Officer Y M4 120,296 3,007 123,303 90% 110,973 Subtotal Salaries & Wages 110,973
Benefits & Other Pay
Health & Related Benefits 2,715
Holiday Payout -
Insurances (Not Workers Compensation) 325
Leave Payout 4,268
Medicare Tax 1,779
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion -
PERS - Employer Portion Safety 20,032
PERS - 457 Employer Share 2,165
Shift Differential -
Standby -
Unemployment Ins 391
Uniform Allowance 900
Worker Compensation 16,997
Essential Worker Pay -
Subtotal Benefits 49,572
Total Wages & Benefits 160,545
134

PUBLIC WORKS
(Section 5)
PARKS

STREETS AND ROADS
WATER

SOLID WASTE
SEWER

STORM DRAIN

AIRPORT
135

PUBLIC WORKS

DEPARTMENT PURPOSE
The Public Works Department constructs and maintains the City's public parks, facilities, roadways, right-of-way, and other infrastructure, including several Landscaped and Lighting Districts. The Department administers eight organizational units, including parks, streets and roads, water, solid waste, sewer, storm drain, fleet, and the airport that all work in coordination to achieve the overarching goal of ensuring the City's facilities are safe, functional, and attractive. The Department coordinates with affiliated contractors, e.g., engineering, waste hauler, construction, etc., to implement best practices for multiple service needs and regulatory requirements and strive to enhance operational efficiencies in providing services to the community. In addition to providing ongoing maintenance activities, the Department staff provides information and outreach to City residents, businesses, and the public about the Department's programs, activities, and projects.

ORGANIZATIONAL CHART
136
PARKS

MISSION STATEMENT
The mission of the Park Division is to cost-effectively provide the citizens and visitors of Chowchilla with safe, well-maintained parks, trails, and green spaces. Parks make life better.

SERVICE DESCRIPTION
• Make the most effective use of resources, services and protect the public interest; • Support and enhance recreation programs and the general use of our parks; • Maintain our athletic fields, trees, and landscapes to the highest standards our resources will allow; • Conserve, restore, enhance, and promote the benefits of our natural resources to current and future generations.

MAJOR ACCOMPLISHMENTS IN FY 2022 – 2023
• Continue completion of engineering/design of Beautification of Robertson Boulevard Medians project; • Continue completion of engineering/design of Ed Ray Park Renovation #18-20-002 for the use of Prop 68 funds for lighting and Pickel ball Court;
• Edward Ray Park
o Concession Stand – Refurbished concession stand in order to allow rental of facility. • Hired 2 new employees. Both under Parks & Facilities – duties include facility maintenance and janitorial;
• Fire Extinguisher Service all Facilities and Fleet. Staff records and documents all fire extinguishers at all city locations;
• RC Wisener Park – Kilday Field and Lions Field, backstop repair. • Robertson Blvd – contracted annual palm tree pruning; • Veterans Park
o Set up new Christmas Tree and fencing.
o Set up and maintain Music and Movies in the Park events. • Robertson Blvd
o Hang flags.
o Set up for Christmas Parade.

FY 2023 – 2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Continue project of Ed Ray Park Renovation #18-20-002 funded with Prop 68 funding (G2.1, G2.4); • Continue Landscape maintenance with Grover (G2.1);
• City wide tree maintenance (G2.1);
• Robertson Blvd – contracted annual palm tree pruning (G2.1); • Continue to maintain updates of Standard Operating Procedures for Parks operations (G2.1); • Continue project of Beautification of Robertson Boulevard Medians (G2.1, G2.4); • Hire 1 new employee under Parks & Facilities;
• Replace playground equipment in park;
• Purchase new lawn mower;
• To provide more irrigation checks versus maintenance; • Continue research for potential park grants that can be utilized by City (G3.2). 137
PARKS
100-6620
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Public Works Director - - - 0.05
Deputy Director of Public Works 0.05 0.05 0.05 0.05
Parks & Facilities Worker I/II/III 3.00 3.00 3.00 3.00
Total 3.05 3.05 3.05 3.10

EXPENDITURES BY CATEGORY
Salaries and Benefits 233,351 342,973 300,426 291,315
Operations and Maintenance 89,491 123,692 135,585 161,248 Overhead Allocations 44,268 47,702 56,970 71,979
Transfers Out 70,858 - - -
Capital Outlay 14,200 - 240,000 223,497
Total 452,167 514,366 732,981 748,039

SOURCE OF FUNDING
Overhead Allocations 56,597 56,597 59,597 59,597
Intergovernmental 44,499 - 200,000 140,000
Other Revenues 2,460 2,901 148 133
Transfers In 35,557 - - -
Total 139,113 59,498 259,745 199,730
138
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
6620 1010 Salaries/Wages 136,559 193,859 170,059 173,368 6620 1060 Overtime 3,874 8,787 8,118 6,029
6620 1080 Standby 5,300 4,637 5,589 4,367
6620 1099 Essential Worker Pay - 7,088 7,275 -
6620 2010 Medicare Tax 1,951 2,845 2,830 2,829
6620 2030 Leave Payout - 426 2,859 3,314
6620 2040 Health Insurance 35,858 51,814 43,264 43,878
6620 2050 Unemployment Ins 1,320 2,784 1,324 1,342
6620 2060 Retirement-Employer Portion 20,724 28,849 21,184 18,799 6620 2066 457 ER Match - - 98 2,126
6620 2070 Uniforms Allowance 900 1,800 1,222 1,220
6620 2080 Workers Comp Ins 26,077 38,828 35,463 32,924
6620 2090 Contracted Payroll Services 789 1,109 - -
6620 2091 Insurances - Not Workers Comp - 148 1,141 1,119 Total Salaries and Benefits 233,351 342,973 300,426 291,315 6620 3004 Office Supplies 28 - 500 500
6620 3014 Uniform/Laundry Allowance 811 1,458 1,500 1,500 6620 3016 Special Equipment O/M 8,395 11,612 12,000 15,000 6620 3052 Travel & Training - 72 1,200 1,200
6620 3060 Employee Evaluation/Recruitment - 434 400 400 6620 3108 Cellular Phones 450 1,157 2,000 1,200
6620 3152 Building O/M 7,894 24,297 23,000 23,000
6620 3156 Energy 15,968 12,743 18,800 20,492
6620 3162 Horticultural O/M 5,878 9,700 6,000 6,000
6620 3170 System Repairs 8,395 14,641 19,500 36,000
6620 3202 Vehicle O/M 3,121 2,157 3,000 3,000
6620 3204 Fuels 5,651 10,081 10,200 10,200
6620 3364 Contract Services 21,974 13,500 20,000 20,000 6620 3404 Liability Insurance 10,925 21,839 17,485 22,756 Total Operations and Maintenance 89,491 123,692 135,585 161,248 6620 4601 Overhead Allocation Fleet 38,376 39,066 45,616 59,915 6620 4602 Overhead Allocation IT 5,892 8,636 11,354 12,064 Total Overhead Allocations 44,268 47,702 56,970 71,979
6620 5512 Transfer - Out 70,858 - - -
Total Transfer Out 70,858 - - -
6620 6400 Vehicles, Machinery & Equip 14,200 - 40,000 45,000 6620 6401 Fleet Program - - - 38,497
6620 6600 Construction in Progress - - 200,000 140,000
Total Capital Outlay 14,200 - 240,000 223,497
GRAND TOTAL DEPARTMENT APPROPRIATIONS 452,167 514,366 732,981 748,039 139
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

REVENUES
6620 7310 Transfer-In 35,557 - - -
Total Transfers In 35,557 - - -
6620 8650 Grant Revenue 44,499 - 200,000 140,000
Total Intergovernmental 44,499 - 200,000 140,000
6620 8411 Gain/Loss on Sale of Assets - - 133 133
6620 8900 Misc Reimbursement 2,460 - 15 -
6620 8989 Payroll Reimbursements - 2,901 - -
Total Other Revenues 2,460 2,901 148 133
6620 9310 Overhead Allocation LLMD 56,597 56,597 59,597 59,597 Total Overhead Allocations 56,597 56,597 59,597 59,597
GRAND TOTAL DEPARTMENT REVENUES 139,113 59,498 259,745 199,730 140

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Public Works Director Y M6 150,396 12,784 163,180 5% 8,159 Deputy Director of Public Works Y MM57 92,295 19,382 111,676 5% 5,584 Parks & Facilities Worker III Y 32 61,637 10,786 72,423 100% 72,423 Parks & Facilities Worker I Y 24 47,142 - 47,142 100% 47,142 Parks & Facilities Worker I Y 24 40,059 - 40,059 100% 40,059 Subtotal Salaries & Wages 173,368

BENEFITS & OTHER PAY
Health & Related Benefits 43,878
Holiday Payout -
Insurances (Not Workers Compensation) 1,119
Leave Payout 3,314
Medicare Tax 2,829
Overtime 6,029
PARS-Supplemental Retirement -
PERS - Employer Portion 18,799
PERS - Employer Portion Safety -
PERS - 457 Employer Share 2,126
Shift Differential -
Standby 4,367
Unemployment Ins 1,342
Uniform Allowance 1,220
Worker Compensation 32,924
Essential Worker Pay -
Subtotal Benefits 117,947
TOTAL WAGES & BENEFITS 291,315
141

STREETS AND ROADS

MISSION STATEMENT
The mission of the Streets and Roads Division is to provide the City's taxpayers the most cost-effective infrastructure and services possible, to enable them to live their lives and conduct their business in a safe, healthy, and environmentally sound manner in a community they can be proud of.

SERVICE DESCRIPTION
• Provide safe and efficient streets for residents and workers; • Actively participate in the collective effort with engineering, staff, and the public on Capital Improvement Projects;
• Overlay/reconstruct streets as identified by the Pavement Management Plan and maintain streets with an emphasis on prevention;
• Maintain and improve traffic signs, road stripping, and other markings.

MAJOR ACCOMPLISHMENTS IN FY 2022 – 2023
• Hired 1 new employee Street & Construction Worker II; • Humboldt Street Project – rehabilitation of Humboldt Ave from 3rd Street to 15th St.; • Stop Signs – add new flashing stop signs on Robertson Blvd/Fig Tree Rd. and then another on Ave 24/Rd. 16;
• Closed out project of ADA Assessment / Multimodal project; • Received proposals for Alley Paving Project;
• Environmental documents for the Roundabouts Project completed with Caltrans; • Street Sweeping Agreement with Greenhills to street sweep twice a year.

FY 2023 – 2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Continue the process of street striping the City (G2.1); • Continue the process of Street Sweeping with City Staff (G2.1); • Continue to maintain updates of Standard Operating Procedures for Streets and Road operations (G2.1); • Continue project Pedestrian Improvements – Robertson/8th/Kings (G2.1, G2.4); • Continue project Alley Paving (G2.1, G2.4);
• Continue project Bridge Preventative Maintenance engineering/design (G2.1, G2.4); • Continue Caltrans Agreement Robertson trees and on/off ramp (G2.1, G2.4); • Continue SR99-233 Round About project (G2.1, G2.4);
• Coordinate Community Beautification / Alley Clean-Up (G2.4); • Street Signs – as needed, replace missing street signs and update to the new logo (G2.1); • Chowchilla Blvd Rehabilitation;
• Complete plans, specs, and estimates for rehabilitation of Ave 24; • Complete plans, specs, and estimates for P/TADA Sidewalk Project (G2.1, G2.4). 142

STREETS AND ROADS
300, 301, 302, 305, 350-357
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Public Works Director 0.25 0.25 0.25 0.25
Deputy Director of Public Works - - 0.35 0.35
Public Works Supervisor 0.35 0.35 - -
Senior Administrative Supervisor 0.15 0.15 0.15 0.15
Administrative Analyst 0.50 0.50 0.50 0.50
Equipment Operator - - - -
Streets & Construction Worker I/II/III 3.00 3.00 3.00 3.00 Specialized Service Maintenance Worker I 0.34 0.34 0.34 0.34 Total 4.59 4.59 4.59 4.59

EXPENDITURES BY CATEGORY
Salaries and Benefits 347,580 338,185 424,270 412,520
Operations and Maintenance 361,181 357,634 373,089 358,779 Overhead Allocations 214,046 218,177 248,973 278,550
Capital Outlay 115,630 513,179 2,005,456 2,127,222
Transfers Out 401,686 792,836 3,609,467 1,275,681
Total 1,440,123 2,220,011 6,661,255 4,452,752

SOURCE OF FUNDING
Overhead Allocations 485,703 485,703 485,703 485,703
Intergovernmental 1,606,495 1,454,284 3,597,108 3,708,168 License and Permits - - 1,000 500
Other Revenues 24,816 19,254 64,371 50,940
Transfers In 484,025 748,525 1,118,628 1,272,372
Total 2,601,039 2,707,766 5,266,810 5,517,683
143
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
305 3620 1010 Salaries/Wages 224,536 214,749 277,547 290,569 305 3620 1060 Overtime 2,464 4,336 3,080 4,337
305 3620 1080 Standby 2,531 1,896 2,468 1,816
305 3620 1099 Essential Worker Pay - 4,533 7,000 -
305 3620 2010 Medicare Tax 3,198 3,200 4,829 4,651
305 3620 2030 Leave Payout 3,684 2,946 4,207 3,659
305 3620 2040 Health Insurance 47,947 28,847 36,958 31,092 305 3620 2050 Unemployment Ins 2,026 2,321 2,140 2,140
305 3620 2060 Retirement-Employer Portion 20,629 19,235 33,903 26,948 305 3620 2061 PARS-Supplemental Retirement - 3 - -
305 3620 2066 457 ER Match - - 2,798 4,257
305 3620 2070 Uniforms Allowance 1,050 1,350 1,340 1,340 305 3620 2080 Workers Comp Ins 38,285 53,183 46,156 39,932 305 3620 2090 Contracted Payroll Services 1,230 1,407 - - 305 3620 2091 Insurances - Not Workers Comp - 180 1,844 1,779 Total Salaries and Benefits 347,580 338,185 424,270 412,520 305 3620 3004 Office Supplies 47 444 500 500
305 3620 3014 Uniform/Laundry Allowance 957 865 2,600 2,600 305 3620 3016 Special Equipment O/M 7,834 10,900 15,000 12,000 305 3620 3032 Bad Debt Expense 6,154 - 500 500
305 3620 3052 Travel & Training 121 456 3,500 3,500
305 3620 3060 Employee Evaluation/Recruitment 98 604 500 500 305 3620 3108 Cellular Phones 757 1,642 2,000 2,000
305 3620 3152 Building O/M 1,447 2,023 3,000 3,000
305 3620 3156 Energy 38,340 45,515 56,133 61,185
305 3620 3162 Horticultural O/M 2,297 2,367 10,000 10,000 305 3620 3170 System Repairs 14,566 45,090 75,000 65,000 305 3620 3172 Street Light Maintenance 15,088 - - -
305 3620 3202 Vehicle O/M 3,829 14,830 17,000 15,000
305 3620 3204 Fuels 12,864 16,462 13,627 13,650
305 3620 3364 Contract Services 110,925 104,588 70,000 90,000 353 7972 3364 Contract Services 129,417 50,123 32,422 - 305 3620 3404 Liability Insurance 16,441 24,719 26,314 33,694 301 3606 3776 State Gas Tax 2105 - 16,572 18,750 19,000 301 3606 3778 State Gas Tax 2107 - 19,792 25,600 26,000 301 3606 3779 Gas Tax 2107.5 - 643 643 650
Total Operations and Maintenance 361,181 357,634 373,089 358,779 305 3620 4100 Overhead Allocation GF 174,991 162,814 196,648 208,452 305 3620 4601 Overhead Allocation Fleet 39,055 55,363 52,325 70,098 Total Overhead Allocations 214,046 218,177 248,973 278,550 144
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
301 3606 5100 Transfer Out - GF - 15,000 - -
300 3618 5220 Transfer Out - Storm Drain - - 434,303 -
302 3606 5220 Transfer Out - Storm Drain - 39,772 637,503 - 305 3620 5220 Transfer Out - Storm Drain - - 1,000,000 - 350 7969 5220 Transfer Out - Storm Drain - - 52,715 -
354 7973 5220 Transfer Out - Storm Drain - - 26,263 -
300 3618 5305 Transfer Out- Streets - - - 193,511
301 3606 5305 Transfer Out - Streets - 342,867 252,676 - 302 3606 5305 Transfer Out - Streets - - 200,000 482,026 350 7969 5305 Transfer Out - Streets - 232,105 - 42,553 351 7970 5305 Transfer Out - Streets 108,805 91,779 150,292 178,765 352 7971 5305 Transfer Out - Streets 73,710 62,223 101,158 120,323 353 7972 5305 Transfer Out - Streets 57,266 - 400,000 115,692 355 7974 5325 Transfer Out - Transit - - 64,392 -
301 3606 5581 Transfer-Out Ave 24 1/2 1,216 - - -
301 3606 5588 Transfer Out - 233 38,482 38,482
301 3606 5589 Transfer Out 5,749 8,840 168,000 -
301 3606 5590 Transfer Out 6,345 18 83,683 83,683
301 3606 5591 Transfer Out - - - 20,646
305 3620 5915 Transfer Out-Fd 915 Debt Svc 148,595 - - - Total Transfers Out 401,686 792,836 3,609,467 1,275,681 305 3620 6400 Vehicles, Machinery & Equip 115,630 8,600 36,779 40,000 305 3620 6401 Fleet Program - - - 42,440
305 3620 6600 Construction in Progress - 504,579 1,968,677 2,044,782 Total Capital Outlay 115,630 513,179 2,005,456 2,127,222 GRAND TOTAL DEPARTMENT APPROPRIATIONS 1,440,123 2,220,011 6,661,255 4,452,752

REVENUES
305 3620 7000 Transfer-In 23,383 - - -
302 3606 7100 Transfer-In 14,502 14,502 14,502 14,502
305 3620 7300 Transfer In - - - 193,511
305 3620 7301 Transfer-In - 342,867 252,676 -
305 3620 7302 Transfer-In - - 200,000 482,026
305 3620 7303 Transfer In - ARPA - 4,533 - -
305 3620 7310 Transfer-In from LLMD 310 206,359 - - -
305 3620 7350 Transfer-In - 232,105 - 42,553
305 3620 7351 Transfer-In 108,805 91,779 150,292 178,765 305 3620 7352 Transfer-In 73,710 62,223 101,158 120,323 305 3620 7353 Transfer-In 57,266 - 400,000 115,692
305 3620 7402 Transfer IN CDBG Planning Sidewalk Imp. - - - 125,000 305 3620 7587 Transfer IN - 518 - -
145
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Total Transfers In 484,025 748,525 1,118,628 1,272,372
305 3620 8025 LTF-Streets Maintenance - 140,470 383,797 348,912 305 3620 8027 LTF St. Mtce - Pr. Yr. 75,111 - - -
301 3606 8509 Section 2103 HUT 124,895 148,255 184,373 191,191 301 3606 8510 State Gas Tax 2105 95,372 104,120 120,779 126,607 301 3606 8511 State Gas Tax 2105 (County) (3,893) - - - 301 3606 8512 State Gas Tax 2106 38,395 42,293 46,298 49,005 301 3606 8514 State Gas Tax 2107 129,054 112,345 165,003 152,072 301 3606 8515 State Gas Tax 2107 (County) (5,848) - - - 301 3606 8516 State Gas Tax 2107.5 4,000 16,190 4,000 4,000 301 3606 8517 State Gas Tax 2107.5 (County) (643) - - - 302 3606 8520 State Gas Tax - Road Maint Rehab Account 347,041 380,069 426,716 476,952 350 7969 8556 Measure T Revenues - RTP 303,799 204,189 289,022 343,779 351 7970 8556 Measure T Revenues - LTP ST M 157,975 106,178 150,292 178,765 352 7971 8556 Measure T Revenues - LTP SUPPL 106,330 71,466 101,158 120,323 353 7972 8556 Measure T Revenues - Flex 122,391 - 46,466 299,088 354 7973 8556 Measure T Revenues - ADA COMP 6,076 4,084 5,780 6,876 355 7974 8556 Measure T Revenues - TEP 22,237 14,947 21,951 25,165 356 7975 8556 Measure T Revenues - TEP ADA/S 2,066 1,388 1,965 2,338 357 7976 8556 Measure T Revenues - EHP 24,304 16,335 23,122 27,502 305 3620 8558 Caltrans Highway Sweeping Reim 57,832 52,214 1,076,083 76,082 300 3618 8630 RSTP Federal Exchange - - 434,303 193,511 305 3620 8650 Grant Revenue - 39,741 116,000 1,086,000
Total Intergovernmental 1,606,495 1,454,284 3,597,108 3,708,168 305 3620 8989 Payroll Reimbursements 10,767 4,832 - -
301 3606 8401 Investment Earnings 3,337 3,469 15,296 12,577 302 3606 8401 Investment Earnings 1,930 2,635 12,044 12,272 305 3620 8401 Investment Earnings 2,940 2,656 6,941 9,276 350 7969 8401 Investment Earnings 1,760 1,992 9,083 7,133 351 7970 8401 Investment Earnings 482 331 1,828 1,434
352 7971 8401 Investment Earnings 318 220 1,219 950
353 7972 8401 Investment Earnings 2,110 1,172 4,047 3,605 354 7973 8401 Investment Earnings 136 94 390 371
355 7974 8401 Investment Earnings 464 384 1,588 1,499
356 7975 8401 Investment Earnings 58 46 189 176
357 7976 8401 Investment Earnings 511 422 1,746 1,647
305 3620 8980 Settlement Recovery - - 10,000 -
305 3620 8988 Insurance Proceeds - 1,000 - -
Total Other Revenues 24,816 19,254 64,371 50,940
305 3620 8211 Transportation Permits - - 1,000 500
146
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
Total License and Permits - - 1,000 500
305 3620 9240 Overhead Allocation -Sewer 91,069 91,069 91,069 91,069 305 3620 9260 Overhead Allocation-Solid Waste 242,852 242,852 242,852 242,852 305 3620 9280 Overhead Allocation Water 151,782 151,782 151,782 151,782 Total Overhead Allocations 485,703 485,703 485,703 485,703 GRAND TOTAL DEPARTMENT REVENUES 2,601,039 2,707,766 5,266,810 5,517,683 147

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY &

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Public Works Director Y M6 150,396 12,784 163,180 25% 40,795 Deputy Director of Public Works Y MM57 92,295 19,382 111,676 35% 39,087 Senior Administrative Supervisor Y MM45 85,739 15,862 101,601 15% 15,240 Administrative Analyst Y 33 51,617 - 51,617 25% 12,904
Administrative Analyst Y 33 58,737 1,468 60,205 25% 15,051 Specialized Maintenance Worker I Y 25 20,214 - 20,214 34% 6,873 Specialized Maintenance Worker I Y 25 24,670 - 24,670 34% 8,388 Streets & Construction Worker II Y 30 39,983 - 39,983 100% 39,983 Streets & Construction Worker II Y 30 53,342 2,934 56,275 100% 56,275 Streets & Construction Worker II Y 30 54,607 1,365 55,973 100% 55,973 Subtotal Salaries & Wages 290,569

BENEFITS & OTHER PAY
Health & Related Benefits 31,092
Holiday Payout -
Insurances (Not Workers
Compensation) 1,779
Leave Payout 3,659
Medicare Tax 4,651
Overtime 4,337
PARS-Supplemental Retirement -
PERS - Employer Portion 26,948
PERS - Employer Portion Safety -
PERS - 457 Employer Share 4,257
Shift Differential -
Standby 1,816
Unemployment Ins 2,140
Uniform Allowance 1,340
Worker Compensation 39,932
Essential Worker Pay -
Subtotal Benefits 121,951
TOTAL WAGES & BENEFITS 412,520
148
WATER

MISSION STATEMENT
The Water Division's mission is to provide our customers with a safe drinking water supply, water for fire protection, and an adequate supply of water for our essential daily needs.

SERVICE DESCRIPTION
• Provide consistent reliability in water distribution system including flow, pressure, and emergency readiness;
• Meet and exceed standards set forth by Federal, State, and County drinking water requirements; • Provide excellent customer service and high levels of customer satisfaction; • Maintain open lines of communication with the State Water Resources Control Board, Madera County Health Department -- emphasizing teamwork and partnering; • Promote water conservation;
• Protect water supply through the implementation of cross-connection inspection and Backflow Certification Program.

MAJOR ACCOMPLISHMENTS IN FY 2022 – 2023
• Hired Two (2) part-time workers for water conservation patrol; • Completed 85% backflow assemblies compliant citywide; • Continue onsite back-up power generators at well 1A, booster station 1, and booster station 2, engineering/design completed (G2.1, G2.4);
• Continue City backflow installs to satisfy the cross-connection survey (G2.1); • Well 15 awarded to contractor;
• Continue to maintain updates of Standard Operating Procedures for Water operations (G2.1); • Continue research for potential water grants that can be utilized by City (G3.2); • Installed new fire hydrants to replace “out of service” hydrants (G3.2); • Complete Well 3 Rehab;
• Complete Well 5 Rehab (G2.1, G2.4).

FY 2023 – 2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Strive to attain 100% backflow assemblies compliant citywide; • Onsite back-up power generators at well 1A, booster station 1, and booster station 2 (G2.1, G2.4); • Continue to maintain updates of Standard Operating Procedures for Water operations (G2.1); • Continue research for potential water grants that can be utilized by City (G3.2); • Install new fire hydrants to replace “out of service” hydrants (G3.2); • Developing Well 15 and 16;
• City Backflow in compliance with state standards;
• Complete 5-year Cross-Connection Survey to satisfy state requirements (G2.1); • Distribution system upgrades city wide;
• Broken inline valves city wide;
• New employee certified with Grade 2 certification;
• Design water stub outs to the industrial area;
• Hire Two (2) water employee.
149
WATER
280-283
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Public Works Director 0.30 0.30 0.30 0.30
Fire Chief/Code Enforcement Officer 0.10 0.10 0.10 0.10 Deputy Director of Public Works - - 0.40 0.35
Public Works Supervisor 0.40 0.40 - -
Senior Administrative Supervisor 0.35 0.35 0.35 0.35
Water Systems Supervisor 1.00 1.00 1.00 1.00
Administrative Analyst 0.70 0.70 0.70 0.70
Equipment Operator - - - -
Water Systems Worker I/II/III 4.00 4.00 4.00 4.00
Specialized Service Maintenance Worker I 0.33 0.33 0.33 0.33 Fire Hydrant Specialist 0.22 0.22 0.22 0.22
Total 7.40 7.40 7.40 7.35

EXPENDITURES BY CATEGORY
Salaries and Benefits 591,363 (145,154) 747,367 713,698 Operations and Maintenance 952,842 1,109,544 989,108 1,024,347 Debt Service 373,836 441,360 564,667 553,571
Overhead Allocations 578,345 584,485 688,543 750,515
Capital Outlay 428,703 501,035 5,099,299 4,270,351
Transfers Out 341,265 284,831 320,884 304,210
Total 3,266,354 2,776,101 8,409,868 7,616,692

SOURCE OF FUNDING
Charges for Services 2,697,375 2,740,410 3,108,440 3,245,765 Fines and Penalties 91 11,606 102,600 98,000
Other Revenues 168,040 125,788 125,400 125,622
Transfers In 386,265 291,291 4,765,606 3,317,210
Total 3,251,771 3,169,095 8,102,046 6,786,597
150
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
280 7605 1010 Salaries/Wages 328,674 395,082 468,726 470,756 280 7605 1060 Overtime 8,486 12,073 28,253 18,478
280 7605 1080 Standby 31,148 19,431 8,655 7,899
280 7605 1099 Essential Worker Pay - 11,460 12,825 -
280 7605 2010 Medicare Tax 5,087 5,854 7,566 7,637
280 7605 2030 Leave Payout 401 3,900 6,455 5,228
280 7605 2040 Health Insurance 47,971 54,033 80,019 94,607 280 7605 2050 Unemployment Ins 3,205 3,872 3,805 3,822
280 7605 2060 Retirement-Employer Portion 37,752 (719,764) 65,805 48,821 280 7605 2061 PARS-Supplemental Retirement 1,366 2,163 1,507 605 280 7605 2063 Retire-Employer Portion Safety 1,658 2,111 2,117 2,226 280 7605 2065 Pension Expense GASB-68 81,100 - - -
280 7605 2066 457 ER Match - - 4,134 5,514
280 7605 2070 Uniforms Allowance 1,200 1,950 2,295 2,240 280 7605 2080 Workers Comp Ins 39,592 57,669 49,779 41,007 280 7605 2090 Contracted Payroll Services 3,724 4,482 - - 280 7605 2091 Insurances - Not Workers Comp - 528 5,426 4,858 Total Salaries and Benefits 591,363 (145,154) 747,367 713,698 280 7605 3002 Postage & Billing Expenses - - 8,867 10,000 280 7605 3004 Office Supplies 1,081 1,749 1,750 1,750
280 7605 3014 Uniform/Laundry Allowance 1,441 1,480 2,400 2,400 280 7605 3016 Special Equipment O/M 6,292 6,959 8,000 8,000 280 7605 3026 Bank Service Fees 62,975 128,288 - -
280 7605 3032 Bad Debt Expense 11,192 1,638 1,500 1,500 282 7705 3032 Bad Debt Expense 1,214 721 500 500
280 7605 3052 Travel & Training 425 2,327 4,500 4,500
280 7605 3060 Employee Evaluation/Recruitment - 433 500 500 280 7605 3066 Contract Services - Presort 14,443 14,078 6,626 - 280 7605 3078 Professional Memberships 3,639 3,404 4,000 4,000 280 7605 3108 Cellular Phones 4,776 9,796 7,000 7,000
280 7605 3152 Building O/M 3,852 2,722 4,000 4,000
280 7605 3156 Energy 489,975 473,968 531,440 579,270
280 7605 3170 System Repairs 204,622 260,798 176,500 180,000 280 7605 3202 Vehicle O/M 2,180 5,353 5,000 5,000
280 7605 3204 Fuels 6,161 11,243 12,718 12,800
280 7605 3364 Contract Services 45,464 63,935 69,000 45,000 283 7605 3364 Contract Services 1,600 1,600 1,700 1,700 280 7605 3365 Groundwater Management Plan 7,500 2,500 7,500 7,500 280 7605 3374 Advertising - - 200 200
280 7605 3404 Liability Insurance 26,493 39,869 42,402 53,927 280 7605 3454 Recording/Filing Fees - - 800 800
280 7605 3458 State Regulatory Fees (Mandate 11,802 31,259 28,000 30,000 151
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
280 7605 3466 Chemicals 18,168 21,033 36,205 36,000
280 7605 3502 Laboratory O/M 27,547 24,392 28,000 28,000 Total Operations and Maintenance 952,842 1,109,544 989,108 1,024,347 283 7605 3326 Bank Service Fees 3,000 3,000 3,300 3,300 282 7705 3372 Trustee Fees 945 945 1,000 1,000
283 7605 3804 Bond Payment - - 35,000 25,000
281 7705 3938 Bond Payment - 70,000 - -
282 7705 3804 State Loan Principal - - 160,300 160,300
283 7605 3805 Amortization of Bond Discounts 5,234 5,234 5,234 5,234 281 7705 3938 USDA Bond Interest Payment 3,309 1,532 - - 283 7605 3938 Bond Interest Payment 361,348 360,649 359,833 358,737 Total Debt Service 373,836 441,360 564,667 553,571
280 7605 4100 Overhead Allocation GF 329,667 288,579 367,338 404,901 280 7605 4305 Overhead Allocation Streets 151,782 151,782 151,782 151,782 280 7605 4601 Overhead Allocation Fleet 13,061 24,008 17,978 40,301 280 7605 4602 Overhead Allocation IT 83,835 120,116 151,445 153,531 Total Overhead Allocations 578,345 584,485 688,543 750,515 280 7605 5100 Transfer Out - GF - - 5,278 -
280 7605 5105 Transfer Out - 5,000 - -
283 7605 5280 Transfer Out - Water 18,347 - - -
280 7605 5281 Transfer-USDA Bond Payments 1,531 - - -
280 7605 5283 Transfers Out 321,387 279,831 315,606 304,210 Total Transfers Out 341,265 284,831 320,884 304,210
280 7605 6000 Depreciation Expense 428,703 501,035 631,299 631,299 280 7605 6400 Vehicles, Machinery & Equip - - 48,000 10,000 280 7605 6401 Fleet Program - - - 6,052
280 7605 6500 Infrastructure - - 20,000 20,000
280 7605 6600 Construction in Progress - - 4,400,000 3,603,000 Total Capital Outlay 428,703 501,035 5,099,299 4,270,351 GRAND TOTAL DEPARTMENT APPROPRIATIONS 3,266,354 2,776,101 8,409,868 7,616,692

REVENUES
283 7605 7280 Transfer-In 321,387 279,831 315,606 304,210 280 7605 7283 Transfer-In 18,347 - - -
281 7705 7280 Transfer-in 1,531 - - -
280 7605 7303 Transfer In - ARPA - 11,460 3,910,000 2,613,000 280 7605 7388 Transfer-In 11,970 - - -
280 7605 7392 Transfer-In 9,576 - - -
152
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
280 7605 7396 Transfer-In 23,454 - 540,000 400,000
Total Transfers In 386,265 291,291 4,765,606 3,317,210
280 7605 8301 Administrative Citations - 1,350 12,100 7,500 280 7605 8405 Utilities Penalties 91 10,256 90,000 90,000 280 7605 8406 Utilities Interest Charged - - 500 500
Total Fines and Penalties 91 11,606 102,600 98,000
280 7605 8100 Hydrant Meter Rent 736 1,077 1,040 1,040
280 7605 8200 Application Fee 7,150 7,696 8,000 8,000
280 7605 8407 Repairs charged to Customer - - 1,900 1,900 280 7605 8755 Stand-By Service Fees 248 231 1,100 1,100 282 7705 8756 Water Bond-Systems Upgrade 154,841 193,431 157,000 157,000 280 7605 8757 Water Systems Upgrade 7 - - -
282 7705 8757 Water Systems Upgrade 39,084 29 40,000 40,000 280 7605 8760 Water Sales 2,492,200 2,471,837 2,819,262 2,960,225 280 7605 8761 Water Sales-LLMD - 9,100 11,600 11,600
280 7605 8762 Bulk Water Sales 1,527 17 2,800 2,800
280 7605 8766 Water Disconnect/Reconnect 513 1,000 33,638 30,000 280 7605 8774 Water Turn Offs/Repairs 587 - 2,100 2,100 280 7605 8778 Water Connection Fees 482 55,992 30,000 30,000 Total Charges for Services 2,697,375 2,740,410 3,108,440 3,245,765 283 7605 8300 Amortization of Premium 21,250 21,250 21,250 21,250 280 7605 8401 Investment Earnings 5,374 3,550 14,245 17,232 281 7705 8401 Investment Earnings 360 506 - -
282 7705 8401 Investment Earnings 3,930 2,854 11,221 10,129 283 7605 8401 Investment Earnings 9 8 - -
280 7605 8411 Gain/Loss on Sale of Assets 15,300 - - -
283 7605 8500 CREB Subsidy Revenue 104,311 69,394 68,211 68,511 280 7605 8772 Collections Proceeds 4,917 1,606 3,500 3,500 282 7705 8772 Collections Proceeds 134 66 73 -
280 7605 8900 Miscellaneous Revenue (14,880) 6,617 6,900 5,000 280 7605 8980 Settlement/Insurance Recovery 16,200 - - - 280 7605 8989 Payroll Reimbursements 11,135 19,936 - -
Total Other Revenues 168,040 125,788 125,400 125,622
GRAND TOTAL DEPARTMENT REVENUES 3,251,771 3,169,095 8,102,046 6,786,597 153

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY &

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Public Works Director Y M6 150,396 12,784 163,180 30% 48,954 Fire Chief/Code Enforcement Officer Y M4 120,296 3,007 123,303 10% 12,330 Deputy Director of Public Works Y MM57 92,295 19,382 111,676 35% 39,087 Senior Administrative Supervisor Y MM45 85,739 15,862 101,601 35% 35,560 Administrative Analyst Y 33 51,617 - 51,617 35% 18,066
Administrative Analyst Y 33 58,737 1,468 60,205 35% 21,072 Fire Specialist Y 28 1,572 - 1,572 100% 1,572
Fire Specialist Y 28 1,572 - 1,572 100% 1,572
Fire Specialist Y 28 1,572 - 1,572 100% 1,572
Fire Specialist Y 28 1,572 - 1,572 100% 1,572
Fire Specialist Y 28 1,572 - 1,572 100% 1,572
Fire Specialist Y 28 1,572 - 1,572 100% 1,572
Specialized Maintenance Worker I Y 25 20,214 - 20,214 33% 6,670 Specialized Maintenance Worker I Y 25 24,670 - 24,670 33% 8,141 Water Systems Supervisor Y MM46 72,177 7,579 79,756 100% 79,756 Water Systems Worker III Y 36 53,067 - 53,067 100% 53,067 Water Systems Worker II Y 31 51,354 1,284 52,638 100% 52,638 Water Systems Worker I Y 26 42,626 - 42,626 100% 42,626 Water Systems Worker I Y 26 43,356 43,356 100% 43,356
Subtotal Salaries & Wages 470,756

BENEFITS & OTHER PAY
Health & Related Benefits 94,607
Holiday Payout -
Insurances (Not Workers
Compensation) 4,858
Leave Payout 5,228
Medicare Tax 7,637
Overtime 18,478
PARS-Supplemental Retirement 605
PERS - Employer Portion 48,821
PERS - Employer Portion Safety 2,226
PERS - 457 Employer Share 5,514
Shift Differential -
Standby 7,899
Unemployment Ins 3,822
Uniform Allowance 2,240
Worker Compensation 41,007
Essential Worker Pay -
Subtotal Benefits 242,942
TOTAL WAGES & BENEFITS 713,698
154

SOLID WASTE

MISSION STATEMENT
The mission of the Solid Waste Division is to protect the environment and public health by providing safe, reliable, efficient, and cost-effective solid waste and green waste disposal and recycling services for our customers.

SERVICE DESCRIPTION
• Provide an expedient, courteous, and dependable service to our citizens and devote our best efforts to ensure that all trash is properly picked up and disposed of; • Meet and exceed standards set forth by Cal Recycle in AB 939 and AB 341 for landfill diversion; • To assure that the contracted provider safely and efficiently collects residential and commercial solid waste and disposes of it at their transfer station;
• Educate the citizens of Chowchilla on the importance of recycling and landfill diversion.

MAJOR ACCOMPLISHMENTS IN FY 2022 – 2023
• Purchased mulch from Mid Valley Disposal per mandatory state requirements; • Created SB1383 Compliance Plan to implement in the upcoming year; • City-wide annual curbside clean up.

FY 2023 – 2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Implement State compliant solid waste, recycling, and organics programs (G2.4); • Strive to attain 100% commercial recycling compliance through education and outreach; • Strive to attain 100% organic recycling compliance through education and outreach; • Continue to maintain updates of Standard Operating Procedures for Solid Waste operations (G2.1); • Conduct the annual citywide cleanup day.
155

SOLID WASTE
260
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Salaries and Benefits - - - -
Operations and Maintenance 1,299,196 1,330,568 1,625,504 1,690,461 Overhead Allocations 435,200 461,700 457,946 447,506
Transfers Out - - 5,278 -
Total 1,734,396 1,792,268 2,088,728 2,137,967

SOURCE OF FUNDING
Charges for Services 1,783,349 2,081,975 2,333,242 2,448,954 Intergovernmental - 25,453 31,000 5,000
Fines and Penalties - 8,371 50,485 50,000
Other Revenues 202 838 3,846 7,385
Total 1,783,551 2,116,636 2,418,573 2,511,339
156
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-
2024
Adopted

APPROPRIATIONS
260 5605 3002 Postage & Billing Expense - - 8,778 8,000 260 5605 3032 Bad Debt Expense 3,425 4,249 2,000 2,000
260 5605 3066 Contract Services - Presort 16,187 15,784 6,618 - 260 5605 3199 State Recycling Grant Expense 8,160 1,846 5,000 5,000 260 5605 3352 Legal Fees - 552 - 600
260 5605 3364 Contract Services 775 - 26,000 50,000
260 5605 3392 Locking Lid Fee 11,518 12,731 18,984 20,000 260 5605 3464 CWD Prop Tax 1,026 1,026 1,026 1,050
260 5605 3508 Disposal Service 1,258,107 1,294,380 1,557,098 1,603,811 Total Operations and Maintenance 1,299,196 1,330,568 1,625,504 1,690,461 260 5605 4100 Overhead Allocation GF 192,348 218,848 215,094 204,654 260 5605 4305 Overhead Allocation Streets 242,852 242,852 242,852 242,852 Total Overhead Allocations 435,200 461,700 457,946 447,506 260 5605 5100 Transfer Out - GF - - 5,278 -
Total Transfers Out - - 5,278 -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 1,734,396 1,792,268 2,088,728 2,137,967

REVENUES
260 5605 8388 State Recycling Grant Revenue - 25,453 31,000 5,000 Total Intergovernmental - 25,453 31,000 5,000
260 5605 8401 Investment Earnings 87 418 3,446 6,985
260 5605 8772 Collections Proceeds 115 420 400 400
Total Other Revenues 202 838 3,846 7,385
260 5605 8750 Refuse Collection Charges 1,774,708 2,069,396 2,314,242 2,429,954 260 5605 8760 Locking Lid Revenues 8,641 12,579 19,000 19,000 Total Charges for Services 1,783,349 2,081,975 2,333,242 2,448,954 260 5605 8009 Penalty - 8,371 50,485 50,000
Total Fines and Penalties - 8,371 50,485 50,000
GRAND TOTAL DEPARTMENT REVENUES 1,783,551 2,116,636 2,418,573 2,511,339 157
SEWER

MISSION STATEMENT
The mission of the Sewer Division is to provide the most effective, customer-oriented wastewater collection and treatment to the citizens and businesses of the City of Chowchilla and ensure the health, safety, and economic vitality of our community.

SERVICE DESCRIPTION
• Meet and exceed standards set forth by Federal, State, and County wastewater requirements; • Maintain open lines of communication with the Regional Water Quality Control Board, Fresno County Health Department, and the Economic Development Administration – emphasizing teamwork and partnering;
• Plan, design, operate and maintain the sewer system in a consistent, reliable, and cost-effective manner; • Optimize all wastewater activities to provide service at the lowest possible cost with high standards of quality and reliability;
• Provide reliable, responsive, and satisfying service to our customers in all aspects of our operations.

MAJOR ACCOMPLISHMENTS IN FY 2022 – 2023
• Completed repair and replace dewatering tile beds;
• New hire of 2 Operator in Training person;
• Annual collection sewer line flushing program;
• Palm Parkway lift station – hired a contractor to install new ultrasonic water leveler; • Purchased pumps and meters required for routine daily work.

FY 2023 – 2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Sewer Plant upgrade the air system (G2.1);
• Lift Station Back-up Power – Amador, Howell Rd and 11th Street Lift Station – research and create a plan for back-up power (G2.1);
• Continue the Chowchilla Regional Sewer Collection Consolidation Project for Fairmead area connecting to the City's sewer collection system (G2.4);
• Replace chain scrapers;
• Replace sludge pumps;
• Address deferred maintenance of the sewer system and the wastewater treatment plant (G2.1, G2.4); • Continue to maintain updates of Standard Operating Procedures for Sewer operations (G2.1); • Purchase and upgrade equipment; including Bar screen and grid screen. 158
SEWER
240-242
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Public Works Director 0.30 0.30 0.30 0.25
Deputy Director of Public Works - - 0.15 0.15
Public Works Supervisor 0.15 0.15 - -
Senior Administrative Supervisor 0.35 0.35 0.35 0.35
Administrative Analyst 0.70 0.70 0.70 0.70
Equipment Operator - - - -
Waste Water Supervisor 1.00 1.00 1.00 1.00
Waste Water Treatment Plant Operator I/II/III 3.00 3.00 3.00 3.00 Specialized Service Maintenance Worker I 0.33 0.33 0.33 0.33 Total 5.83 5.83 5.83 5.78

EXPENDITURES BY CATEGORY
Salaries and Benefits 415,229 4,082 608,990 498,897
Operations and Maintenance 551,883 342,015 449,669 567,426 Debt Service 146,695 147,636 181,606 188,605
Overhead Allocations 331,950 342,707 414,517 429,159
Capital Outlay 281,158 324,855 370,479 2,131,479
Transfers Out 132,288 66,628 101,933 103,675
Total 1,859,203 1,227,923 2,127,194 3,919,241

SOURCE OF FUNDING
Charges for Services 1,712,403 1,784,766 1,993,276 2,092,571 Intergovernmental 114,000 - - -
Other Revenues 163,469 99,252 116,612 118,069
Fines and Penalties - 7,029 55,627 50,000
Transfers In 145,242 69,021 96,655 803,675
Total 2,135,115 1,960,069 2,262,170 3,064,315
159
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
240 5705 1010 Salaries/Wages 233,646 301,750 379,370 339,146 240 5705 1060 Overtime 2,784 2,302 14,658 9,860
240 5705 1080 Standby 18,054 17,182 3,092 2,048
240 5705 1099 Essential Worker Pay - 7,393 7,500 -
240 5705 2010 Medicare Tax 3,459 4,441 6,227 5,395
240 5705 2030 Leave Payout - 2,220 9,574 3,581
240 5705 2040 Health Insurance 38,743 60,122 95,452 75,189 240 5705 2050 Unemployment Ins 2,041 2,303 2,673 2,652
240 5705 2060 Retirement-Employer Portion 27,294 (439,522) 47,274 30,834 240 5705 2061 PARS-Supplemental Retirement 1,222 1,603 726 605 240 5705 2065 Pension Expense GASB-68 57,268 - - -
240 5705 2066 457 ER Match - - 2,025 2,350
240 5705 2070 Uniforms Allowance 300 300 1,660 1,660
240 5705 2080 Workers Comp Ins 28,776 42,068 36,455 23,372 240 5705 2090 Contracted Payroll Services 1,642 1,695 - - 240 5705 2091 Insurances - Not Workers Comp - 224 2,304 2,205 Total Salaries and Benefits 415,229 4,082 608,990 498,897 240 5705 3002 Postage & Billing Expenses - - 9,767 10,000 240 5705 3004 Office Supplies 276 1,989 2,000 2,000
240 5705 3014 Uniform/Laundry Allowance 879 1,094 1,500 1,500 240 5705 3016 Special Equipment O/M 4,748 8,360 10,000 10,000 240 5705 3032 Bad Debt Expense 6,293 3,609 4,500 4,500
240 5705 3052 Travel & Training 298 1,449 3,500 3,500
240 5705 3060 Employee Evaluation/Recruitment - 111 500 500 240 5705 3066 Contracted Services - Presort 11,108 9,936 5,280 - 240 5705 3108 Cellular Phones 588 1,135 2,000 2,000
240 5705 3152 Building O/M 3,127 1,994 12,774 12,000
240 5705 3156 Energy 161,641 104,902 114,272 124,556
240 5705 3158 Chemicals 10,305 20,840 21,000 21,000
240 5705 3162 Horticultural O/M 925 1,025 4,500 4,500
240 5705 3170 System Repairs 41,588 23,542 70,000 70,000 240 5705 3174 Sludge Disposal 12,081 14,298 20,941 25,000 240 5705 3202 Vehicle O/M 2,208 6,368 8,600 8,600
240 5705 3204 Fuels 4,452 4,347 7,571 7,600
240 5705 3364 Contract Services 197,884 53,655 36,800 137,000 240 5705 3374 Advertising 778 - 500 500
240 5705 3404 Liability Insurance 20,883 31,408 33,423 42,429 240 5705 3458 Mandated Costs/Fees 49,739 42,190 66,000 66,000 240 5705 3462 Madera Co-Prop 4,683 - - -
240 5705 3464 Property Taxes 4,241 4,241 4,241 4,241
240 5705 3502 Laboratory O/M 13,159 5,521 10,000 10,000 Total Operations and
Maintenance 551,883 342,015 449,669 567,426
242 5705 3026 Bank Service Fees - - 3,300 3,300
242 5705 3364 Contract Services 1,600 4,600 1,600 1,600 160
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
242 5705 3804 Sewer Bond Principal - - 35,000 45,000
242 5705 3805 Amortization of Bond Discounts 5,174 5,174 5,174 5,174 242 5705 3938 Bond Interest Payment 139,921 137,862 136,532 133,531 Total Debt Service 146,695 147,636 181,606 188,605
240 5705 4100 Overhead Allocation GF 221,315 222,856 281,291 301,238 240 5705 4305 Overhead Allocation Streets 91,069 91,069 91,069 91,069 240 5705 4601 Overhead Allocation Fleet 6,073 9,835 17,978 11,254 240 5705 4602 Overhead Allocation IT 13,493 18,947 24,179 25,598 Total Overhead Allocations 331,950 342,707 414,517 429,159 240 5705 5100 Transfer Out - GF - - 5,278 -
240 5705 5105 Transfer Out - 5,000 - -
240 5705 5242 Transfer Out - CREB Bond 132,288 61,628 96,655 103,675 Total Transfers Out 132,288 66,628 101,933 103,675
240 5705 6000 Depreciation Expense 281,158 324,855 280,479 280,479 240 5705 6400 Vehicles, Machinery & Equip - - 40,000 186,000 240 5705 6401 Fleet Program - - - -
240 5705 6500 Infrastructure - - 50,000 1,665,000
Total Capital Outlay 281,158 324,855 370,479 2,131,479
GRAND TOTAL DEPARTMENT APPROPRIATIONS 1,859,203 1,227,923 2,127,194 3,919,241

REVENUES
240 5705 8740 Sewer Service Charges 1,607,310 1,669,045 1,896,734 1,991,571 240 5705 8741 Sewer Debt Service Charges 82,824 81,843 88,645 88,000 240 5705 8745 Sewer Connection Fees 21,249 33,434 7,332 12,000 240 5705 8772 Collections Proceeds 1,020 444 565 1,000
Total Charges for Services 1,712,403 1,784,766 1,993,276 2,092,571 240 5705 7303 Transfer In - ARPA - 7,393 - -
240 5705 7388 Transfer In - Wastewater DIF Fees - - - 700,000 240 5705 7545 Transfer-In 12,954 - - -
242 5705 7240 Transfer-In 132,288 61,628 96,655 103,675 Total Transfers In 145,242 69,021 96,655 803,675
240 5705 8650 Grant Revenue 114,000 - - -
Total Intergovernmental 114,000 - - -
240 5705 8009 Penalty - 7,029 55,627 50,000
Total Fines and Penalties - 7,029 55,627 50,000
161
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
242 5705 8300 Amortization of Premium 3,003 3,003 3,003 3,003 240 5705 8401 Investment Earnings 9,300 6,924 30,810 33,089 242 5705 8401 Investment Earnings 18 22 - -
240 5705 8411 Gain/Loss on Sale of Assets - 1,280 827 - 242 5705 8500 CREB Subsidy Revenue 124,735 82,982 81,927 81,927 240 5705 8900 Misc Reimbursement 18,320 4,297 45 50
240 5705 8989 Payroll Reimbursements 8,093 744 - -
Total Other Revenues 163,469 99,252 116,612 118,069
GRAND TOTAL DEPARTMENT REVENUES 2,135,115 1,960,069 2,262,170 3,064,315 162

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Public Works Director Y M6 150,396 12,784 163,180 25% 40,795 Deputy Director of Public Works Y MM57 92,295 19,382 111,676 15% 16,751 Senior Administrative Supervisor Y MM45 85,739 15,862 101,601 35% 35,560 Administrative Analyst Y 33 51,617 - 51,617 35% 18,066
Administrative Analyst Y 33 58,737 1,468 60,205 35% 21,072 Specialized Maintenance Worker I Y 25 20,214 - 20,214 33% 6,670 Specialized Maintenance Worker I Y 25 24,670 - 24,670 33% 8,141 Waste Water Supervisor Y MM46 68,707 68,707 100% 68,707 Waste Water Treatment Plant Operator I Y 29 48,926 2,691 51,617 100% 51,617 Waste Water Treatment Plant Operator I Y 29 35,951 35,951 100% 35,951 Waste Water Treatment Plant Operator I Y 26 35,816 35,816 100% 35,816 Subtotal Salaries & Wages 339,146

BENEFITS & OTHER PAY
Health & Related Benefits 75,189
Holiday Payout -
Insurances (Not Workers Compensation) 2,205
Leave Payout 3,581
Medicare Tax 5,395
Overtime 9,860
PARS-Supplemental Retirement 605
PERS - Employer Portion 30,834
PERS - Employer Portion Safety -
PERS - 457 Employer Share 2,350
Shift Differential -
Standby 2,048
Unemployment Ins 2,652
Uniform Allowance 1,660
Worker Compensation 23,372
Essential Worker Pay -
Subtotal Benefits 159,751
TOTAL WAGES & BENEFITS 498,897
163

STORM DRAIN

MISSION STATEMENT
The mission of the City of Chowchilla Storm Drain Division is to provide the City's taxpayers the most costeffective infrastructure and services possible, to enable them to live their lives and conduct their business in a safe, healthy, and environmentally sound manner in a community they can be proud of.

SERVICE DESCRIPTION
• Provide safe and efficient storm drain flow to City detention facilities; • Reduce or eliminate potential property damage due to flooding; • Repair inlets, outlets, and other stormwater collection items.

MAJOR ACCOMPLISHMENTS IN FY 2022 – 2023
• Continued to address deferred maintenance of storm drain ponds; • Continued to work on Proposition 1 Stormwater Development Project; • Purchase 1 new ½ ton pick-up truck;
• Drain Inlet (DI) cleaning program to start each year in September. Due to the purchase of a VacCon Truck;
• Annual maintenance for the Ave 25 open storm drain ditch to the inlet of the storm drain basin; • Humboldt Avenue Storm Drainage Project construction complete; • Design/engineering completed for Sonoma Ave Storm drain Project.

FY 2023 – 2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Continue Storm Drain Maintenance (G2.1, G2.4);
• Continue working with The Council of Watershed Health to develop a project application to submit for Proposition 1 funding for stormwater system improvements on the north side of Robertson Boulevard (G2.1, G2.3, G2.4);
• Construction of Sonoma Storm drainage Project (G2.1); • Continue to address deferred maintenance of storm drain ponds (G2.1, G2.4); • Continue to maintain updates of Standard Operating Procedures for Storm Drain operations (G2.1); • Design for reconfiguration of the Truman ponding basin; • Complete plans, specs, and estimates for Kings Avenue Storm Drain Improvement Project (G2.1, G2.4). 164

STORM DRAIN
220
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Public Works Director 0.05 0.05 0.05 0.05
Deputy Director of Public Works - - - 0.05
Public Works Supervisor 0.05 0.05 0.05 -
Senior Administrative Supervisor 0.10 0.10 0.10 0.10
Administrative Analyst 0.10 0.10 0.10 0.10
Equipment Operator - - - -
Total 0.30 0.30 0.30 0.30

EXPENDITURES BY CATEGORY
Salaries and Benefits 35,724 (12,534) 43,017 40,379
Operations and Maintenance 7,634 3,609 17,656 33,258
Overhead Allocations - 38,158 48,132 36,363
Capital Outlay 2,924 14,484 7,728,769 3,597,885
Total 46,282 43,717 7,837,574 3,707,885

SOURCE OF FUNDING
Charges for Services 212,647 210,444 222,636 222,636
Other Revenues 8,163 5,317 19,018 8,000
Intergovernmental - - 3,349,635 3,349,635
Fines and Penalties - 1,042 5,892 6,000
Transfers In - 40,297 3,775,870 181,900
Total 220,810 257,100 7,373,051 3,768,171
165
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
220 3650 1010 Salaries/Wages 20,590 23,531 28,836 29,494 220 3650 1060 Overtime 99 73 500 94
220 3650 1099 Essential Worker Pay - 525 750 -
220 3650 2010 Medicare Tax 281 341 450 463
220 3650 2030 Leave Payout - 492 1,007 919
220 3650 2040 Health Insurance 2,862 3,609 4,425 4,018
220 3650 2050 Unemployment Ins 116 114 130 130
220 3650 2060 Retirement-Employer Portion 3,045 (44,425) 3,712 3,570 220 3650 2065 Pension Expense GASB-68 6,577 - - -
220 3650 2066 457 ER Match - - 299 315
220 3650 2070 Uniforms Allowance - - 35 20
220 3650 2080 Workers Comp Ins 2,061 3,040 2,761 1,248
220 3650 2090 Contracted Payroll Services 93 154 - -
220 3650 2091 Insurances - Not Workers Comp - 11 112 108 Total Salaries and Benefits 35,724 (12,534) 43,017 40,379 220 3650 3014 Uniform/Laundry Allowance 13 12 200 200
220 3650 3032 Bad Debt Expense 1,160 571 950 950
220 3650 3108 Cellular Phones 117 262 700 700
220 3650 3156 Energy 970 985 1,336 1,456
220 3650 3162 Horticultural O/M 1,369 - 5,000 5,000
220 3650 3170 System Repairs 1,970 - 2,500 2,500
220 3650 3364 Contract Services 775 - 5,000 20,000
220 3650 3404 Liability Insurance 1,075 1,595 1,720 2,202 220 3650 3464 CWD Prop Tax 185 185 250 250
Total Operations and Maintenance 7,634 3,609 17,656 33,258 220 3650 4100 Overhead Allocation GF - 38,158 48,132 36,363 Total Overhead Allocation - 38,158 48,132 36,363
220 3650 6000 Depreciation Expense 2,924 14,484 6,350 6,350 220 3650 6400 Vehicles, Machinery & Equip - - 40,000 -
220 3650 6401 Fleet Program - - - -
220 3650 6600 Construction in Progress - - 7,682,419 3,591,535 Total Capital Outlay 2,924 14,484 7,728,769 3,597,885
GRAND TOTAL DEPARTMENT APPROPRIATIONS 46,282 43,717 7,837,574 3,707,885 166
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

REVENUES
220 3650 7300 Transfer-In - - 434,303 -
220 3650 7302 Transfer-In - 39,772 637,503 -
220 3650 7303 Transfer In - ARPA - 525 - -
220 3650 7305 Transfer-In - - 1,000,000 -
220 3650 7350 Transfer-In - - 52,715 -
220 3650 7354 Transfer-In - - 26,263 -
220 3650 7392 Transfer-In - - 800,000 -
220 3650 7400 Transfer-In - - 825,086 -
220 3650 7403 Transfer-In- CDBG Planning Kings Ave - - - 181,900 Total Transfers In - 40,297 3,775,870 181,900
220 3650 8795 Storm Drain O/M 92,030 93,109 96,000 96,000 220 3650 8796 Storm Drain Debt Service (1) - - -
220 3650 8797 Storm Drain Capital Replacement 120,617 117,335 126,636 126,636 Total Charges for Services 212,647 210,444 222,636 222,636 220 3650 8650 Grant Revenue - - 3,349,635 3,349,635
Total Intergovernmental - - 3,349,635 3,349,635
220 3650 8009 Penalty - 1,042 5,892 6,000
Total Fines and Penalties - 1,042 5,892 6,000
220 3650 8401 Investment Earnings 7,400 5,200 18,948 8,000 220 3650 8772 Collections Proceeds 184 80 70 -
220 3650 8989 Payroll Reimbursements 580 36 - -
Total Other Revenues 8,163 5,317 19,018 8,000
GRAND TOTAL DEPARTMENT REVENUES 220,810 257,100 7,373,051 3,768,171 167

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES

TOTAL RATE
%
2023/2024
TOTAL

POSITION CLASSIFICATION
Public Works Director Y M6 150,396 12,784 163,180 5% 8,159 Deputy Director of Public Works Y MM57 92,295 19,382 111,676 5% 5,584 Senior Administrative Supervisor Y MM45 85,739 15,862 101,601 10% 10,160 Administrative Analyst Y 33 51,617 - 51,617 5% 2,581
Administrative Analyst Y 33 58,737 1,468 60,205 5% 3,010 Subtotal Salaries & Wages 29,494

BENEFITS & OTHER PAY
Health & Related Benefits 4,018
Holiday Payout -
Insurances (Not Workers Compensation) 108
Leave Payout 919
Medicare Tax 463
Overtime 94
PARS-Supplemental Retirement -
PERS - Employer Portion 3,570
PERS - Employer Portion Safety -
PERS - 457 Employer Share 315
Shift Differential -
Standby -
Unemployment Ins 130
Uniform Allowance 20
Worker Compensation 1,248
Essential Worker Pay -
Subtotal Benefits 10,885
TOTAL WAGES & BENEFITS 40,379
168

AIRPORT

MISSION STATEMENT
To promote and develop the Chowchilla Airport as a regional economic asset by supporting complementary commercial and aeronautical enterprise and maximizing economic development opportunities.

SERVICE DESCRIPTION
• Provide safe and efficient airport facilities for residents, workers, and visitors; • Continue to improve facilities and equipment to keep current with industry standards; • Maintain existing pavement and structures to extend the service life; • Provide services and amenities to attract transient air traffic.

MAJOR ACCOMPLISHMENTS IN FY 2022 – 2023
• Submittal of the 2018-2023 Airport Capital Improvement Program (ACIP) to the Federal Aviation Administration (FAA);
• RPZ Land Acquisition is on hold;
• Received CARES Act Airport Grant due to COVID-19
o Completed reimbursements for CARES Act #011
o In process reimbursement for ARPA #012;
o Completed reimbursement for ARPA #013;
• Completed Airport Advisory Commission ordinance updates; • Completed New Beacon and Beacon Tower Project;
• New rates approved for land leases.

FY 2023 – 2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Continue work on a thorough Five-Year Airport Capital Improvement Plan (ACIP – Federal) and a TenYear Capital Improvement Program (CIP – Caltrans), providing a path forward for state and federal funding for airport rehabilitation and development projects (G2.1, G2.4); • Removal of the steel bollards that on east of the runway and install plastic type bollards (G2.1), • Complete reimbursement for ARPA #012 Airport Grant (G2.1); • Complete reimbursement for CAAP ;
• Apply for funding for runway rehabilitation and lighting project (G2.1, G2.4); • Continue research for potential Airport grants that can be utilized by City (G3.2). 169

AIRPORT
200
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Public Works Director 0.05 0.05 0.05 0.05
Senior Administrative Supervisor 0.05 0.05 0.05 0.05
Total 0.10 0.10 0.10 0.10

EXPENDITURES BY CATEGORY
Salaries and Benefits 14,874 (3,653) 17,729 17,141
Operations and Maintenance 16,627 46,832 19,014 24,660
Capital Outlay 14,683 14,683 272,868 14,683
Total 46,183 57,862 309,611 56,484

SOURCE OF FUNDING
Charges for Services 2,598 1,932 2,967 2,952
Intergovernmental 6,283 30,800 258,710 10,000
Other Revenues 19,356 49,110 21,469 40,749
Property Taxes 18,514 20,779 7,500 7,500
Transfers In - 175 - -
Total 46,751 102,796 290,646 61,201
170
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
200 3805 1010 Salaries/Wages 9,060 10,737 12,654 13,293 200 3805 1099 Essential Worker Pay - 175 250 -
200 3805 2010 Medicare Tax 125 172 198 208
200 3805 2030 Leave Payout - 248 467 509
200 3805 2040 Health Insurance 741 772 992 1,324
200 3805 2050 Unemployment Ins 39 38 43 43
200 3805 2060 Retirement-Employer Portion 1,196 (17,622) 1,423 1,548 200 3805 2065 Pension Expense GASB-68 2,540 - - -
200 3805 2066 457 ER Match - - 83 86
200 3805 2080 Workers Comp Ins 1,147 1,794 1,582 94
200 3805 2090 Contracted Payroll Services 27 29 - -
200 3805 2091 Insurances - Not Workers Comp - 4 37 36
Total Salaries and Benefits 14,874 (3,653) 17,729 17,141 200 3805 3004 Office Supplies - 125 125 125
200 3805 3052 Travel & Training - - 1,100 1,100
200 3805 3078 Professional Memberships 75 75 150 150
200 3805 3102 Telephone 5 - - -
200 3805 3108 Cellular Phones 39 55 65 65
200 3805 3152 Building O/M 21 1,626 2,121 2,100
200 3805 3156 Energy 3,108 1,554 2,200 2,398
200 3805 3352 Legal Fees - 1,951 - -
200 3805 3364 Contract Services 6,482 33,630 5,000 10,000 200 3805 3374 Advertising 204 - - -
200 3805 3404 Liability Insurance 358 532 573 734
200 3805 3410 Airport Insurance 6,336 7,286 7,680 7,988 Total Operations and Maintenance 16,627 46,832 19,014 24,660 200 3805 6000 Depreciation Expense 14,683 14,683 14,683 14,683 200 3805 6500 Infrastructure - - 258,185 -
Total Capital Outlay 14,683 14,683 272,868 14,683
GRAND TOTAL DEPARTMENT APPROPRIATIONS 46,183 57,862 309,611 56,484

REVENUES
200 3805 7303 Transfer In - ARPA - 175 - -
Total Transfers In - 175 - -
200 3805 8781 Tie Down Fees - 291 315 300
200 3805 8784 Comm Operators Fees 2,598 1,641 2,652 2,652 Total Charges for Services 2,598 1,932 2,967 2,952
200 3805 8551 CAAP Annual Revenue - - 10,000 10,000
171
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
200 3805 8638 FAA Grant 2,054 30,800 236,867 -
200 3805 8650 Grant Revenue 4,229 - 11,843 -
Total Intergovernmental 6,283 30,800 258,710 10,000
200 3805 8007 Aircraft Property Taxes 18,514 20,779 7,500 7,500 Total Property Taxes 18,514 20,779 7,500 7,500
200 3805 8013 COVID CARE FUNDS - 30,000 - -
200 3805 8401 Investment Earnings 250 315 1,226 1,513
200 3805 8780 Hangar Rents 15,064 15,064 16,236 16,236
200 3805 8782 Lease of Airport Property 1,211 3,719 4,007 23,000 200 3805 8900 Misc Reimbursement 2,508 - - -
200 3805 8989 Payroll Reimbursements 323 12 - -
Total Other Revenues 19,356 49,110 21,469 40,749
GRAND TOTAL DEPARTMENT REVENUES 46,751 102,796 290,646 61,201 172

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Public Works Director Y M6 150,396 12,784 163,180 5% 8,213 Senior Administrative Supervisor Y MM45 85,739 15,862 101,601 5% 5,080 Subtotal Salaries & Wages 13,293

BENEFITS & OTHER PAY
Health & Related Benefits 1,324
Holiday Payout -
Insurances (Not Workers
Compensation) 36
Leave Payout 509
Medicare Tax 208
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 1,548
PERS - Employer Portion Safety -
PERS - 457 Employer Share 86
Shift Differential -
Standby -
Unemployment Ins 43
Uniform Allowance -
Worker Compensation 94
Essential Worker Pay -
Subtotal Benefits 3,848
TOTAL WAGES & BENEFITS 17,141
173

COMMUNITY & ECONOMIC DEVELOPMENT
(Section 6)

COMMUNITY & ECONOMIC DEVELOPMENT
174

COMMUNITY & ECONOMIC DEVELOPMENT

MISSION STATEMENT
The Community & Economic Development Department guides the physical development of the City in a manner that will foster positive social and economic growth consistent with the goals of the General Plan, and to attract and retain additional businesses to the City to strengthen the jobs/housing balance.

ORGANIZATIONAL CHART

SERVICE DESCRIPTION
The Community & Economic Development Department employs the services of a Senior Building Inspector, Project and Permit Supervisor, Community and Economic Development Specialist, in addition to the Director of Community & Economic Development.

The Department:
• Promotes and facilitates commercial and industrial economic development projects; • Provides current and advanced, long-term planning functions; • Processes land use applications consistent with adopted development standards; • Administers and enforces all land use laws;
• Administers and enforces building codes for all private and public construction projects; • Reviews and approves building plans and issues building permits for all construction; • Provides engineering and construction inspection services.

ACCOMPLISHMENTS IN FY 2022-2023
• Building Department:
o Processed over 535 Building Permits
o Processed 58 Encroachment Permits
o Processed 41 New Single-Family Residential Units
• Processed multiple development applications including:
o 16 New Apartments Units
Community & Economic
Development Director
Mark Hamilton
Community & Economic
Deveopment Specialist
Planner(Contracted)
Senior Building Inspector Project & Permit Supervisor
175
ACCOMPLISHMENTS IN FY 2022-2023 (Continued):
o Final Map approved for Sessions Tentative Map / Lone Oak Subdivision • Projects Currently Under Construction
o AutoZone Distribution Center
o Jack in the Box Restaurant
o Eco Lube Oil Change
• Commercial Projects completed
o O’ Reilly’s Auto Parts Store
o Tesla Super Chargers
o TF Tires Store (relocation)
FY 2023-2024 ANTICIPATED PROJECTS
• Housing Element 2024-2032 processed and submitted to HCD • Continued Construction of the AutoZone Distribution Center • New Residential Construction at one of the following:
o Rancho Calera (Avenue 26 / Robertson)
o Woodcrest Subdivision (Washington Road)
o Lone Oak Subdivision (Washington Road)
• New Commercial Businesses at the following:
o Remaining Vacant Downtown Store Fronts
o Country Wood Shopping Center
o Prosperity Boulevard
• Environmental Documents anticipated to be presented to City Council:
o Annexation of 20 acres located in Southwest area of the City (Robertson & Ave. 24 ½) o Travel Center proposed along S. Montgomery Lake Way.
• Building Department:
o Anticipates Processing over 400 Building Permits
o Anticipates Processing approximately 50 New Residential Units FY 2023-2024 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
• Improve the health of neighborhoods by developing and implementing a judicious, effective and expedient code enforcement abatement program using the City’s Municipal Codes with a combination of constructive tools and aggressive compliance measures (G1.12); • Market the city to family-friendly entertainment industry to encourage quality private recreational developments, e.g. bowling center, theater, miniature golf, etc. (G5.4); • Complete a feasibility study for long-haul truck parking on vacant City-owned properties (G5.5); • Pursue funding opportunities to enhance, develop, and sustain all components of the community’s infrastructure needs including, water, sewer, storm drainage and fiber utilities (G3.2); • Implement the General Plan as the primary policy framework for growth and development; • Capitalize on Highway SR 99 and Robertson Boulevard as a major economic development catalyst (G5.6); • Explore opportunities for leased business operations in City-owned facilities (G3.2, G5.2); • Partner with affordable housing and non-profit organizations to evaluate opportunities, including Cityowned properties, to establish affordable housing for eligible populations (G5.3); • Develop community-centric housing projects (G5.3);
• Connect with local members and organizations to create new and innovative community projects; • Pursue funding opportunities and establish partnerships with local organizations and developers to improve and diversify community housing opportunities (G3.2); • Maintain and expand local, state and federal economic development incentive programs (G5.7); 176
FY 2023-2024 GOALS & OBJECTIVES (Continued):
• Pursue funding opportunities to provide owner occupied rehabilitation grants and First-Time Homebuyer loans (G3.2 G5.3);
• Establish and strengthen relationships and partnerships with schools, colleges and universities, e.g. UC Merced, Merced College, Fresno State, Madera Community College, and other nearby trade schools to grow the competitive capabilities in current and emerging markets; • Cultivate a strong, diverse business economy that will ensure economic prosperity of the community into the future and to create a sustainable place for business and residential success (G5.4, G5.6, G5.8); • Participate in retail and industrial trade shows to promote the community as an attractive and economic site for future businesses (G5.7, G5.8);
• Establish professional grant writing services relationship to pursue alternative grant and foundation funding opportunities and produce substantive and quality grant applications that result in measurable returns on investments (G3.2).
177

COMMUNITY & ECONOMIC DEVELOPMENT
100-4705
2020-
2021
Audited
2021-
2022
Audited
2022-
2023
Amended
2023-
2024
Adopted

STAFFING
Community & Economic Development Director 1.00 1.00 1.00 1.00 Community & Economic Development Specialist - - 1.00 1.00 Senior Building Inspector 1.00 1.00 1.00 1.00
Project Permit Supervisor 1.00 1.00 1.00 1.00
Permit Technician I/II - - 1.00 -
Total 3.00 3.00 5.00 4.00

EXPENDITURES BY CATEGORY
Salaries and Benefits 332,612 411,458 531,557 520,915
Operations and Maintenance 472,614 300,556 588,718 943,828 Overhead Allocations 32,289 48,031 70,309 65,717
Capital Outlay - 39,883 - -
Total 837,515 799,927 1,190,584 1,530,460

SOURCE OF FUNDING
Charges for Services 386,318 139,581 178,714 176,350
Intergovernmental 68,330 - 225,000 84,696
Fines and Penalties (100) (3,301) 34,800 33,200
License and Permits 211,577 786,848 616,252 463,400
Transfer In - 10,000 - -
Other Revenues 7,859 12,599 5,000 3,700
Total 673,984 945,728 1,059,766 761,346
178
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
4705 1010 Salaries/Wages 250,678 304,648 372,491 392,855 4705 1050 Allowances (Phone & Car) - 4,550 4,200 4,200
4705 1060 Overtime 418 302 505 115
4705 1099 Essential Worker Pay - 5,250 8,000 -
4705 2010 Medicare Tax 3,521 4,313 6,462 6,080
4705 2030 Leave Payout 4,351 4,632 5,106 5,472
4705 2040 Health Insurance 35,625 43,561 74,321 57,527
4705 2050 Unemployment Ins 1,302 2,170 2,171 1,736
4705 2060 Retirement-Employer Portion 31,526 34,412 47,122 45,399 4705 2066 457 ER Match - - 3,308 -
4705 2070 Uniforms Allowance 300 300 400 400
4705 2080 Workers Comp Ins 3,850 6,031 5,601 5,687
4705 2090 Contracted Payroll Services 1,040 1,143 - -
4705 2091 Insurances - Not Workers Comp - 146 1,870 1,444 Total Salaries and Benefits 332,612 411,458 531,557 520,915 4705 3004 Office Supplies 2,561 5,040 7,653 5,000
4705 3008 Publications - - 3,000 2,000
4705 3022 Info Services O/M 3,275 - - -
4705 3052 Travel & Training 2,458 15,862 18,000 18,000
4705 3060 Employee Evaluation/Recruitment 68 198 206 300 4705 3078 Professional Memberships 505 5,845 5,000 5,000 4705 3108 Cellular Phones 1,471 1,837 2,548 2,220
4705 3202 Vehicle O/M 68 115 300 300
4705 3204 Fuels 270 1,262 2,600 2,600
4705 3207 Strong Motion Residential - 2,598 1,600 1,425 4705 3211 Strong Motions-Non-Residential - 508 9,450 4,750 4705 3213
SB1473 Building Standard Fee
Expense - 1,714 2,250 2,250
4705 3215 SB1186 ADA Fee - 291 352 320
4705 3272 Community Marketing 6,794 5,383 10,500 20,000 4705 3290 Abatement (All) 3,727 14,818 30,000 30,000
4705 3364 Contract Services 40,435 52,593 250,000 608,275 4705 3365 Developer Project Expenses 381,373 114,327 150,000 150,000 4705 3374 Advertising 3,362 1,313 4,500 4,500
4705 3378 Plan Check Services Contracted 6,178 52,922 50,000 50,000 4705 3404 Liability Insurance 12,399 21,574 28,664 29,363 4705 3454 Recording/Filing Fees 68 101 300 300
4705 3458 LAFCO Mandated Fee 7,602 2,257 11,795 7,225
Total Operations and
Maintenance 472,614 300,556 588,718 943,828
4705 4601 Overhead Allocation Fleet - - 9,392 429
179
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
4705 4602 Overhead Allocation IT 32,289 48,031 60,917 65,288 Total Overhead Allocations 32,289 48,031 70,309 65,717
4705 6400 Vehicles, Machinery & Equip - 39,883 - -
Total Capital Outlay - 39,883 - -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 837,515 799,927 1,190,584 1,530,460

REVENUES
4705 7240 Transfer-In - 5,000 - -
4705 7280 Transfer-In - 5,000 - -
Total Transfer-In - 10,000 - -
4705 8650 Grant Revenue 68,330 - 225,000 84,696
Total Charges for
Intergovernmental 68,330 - 225,000 84,696
4705 8301 Administrative Citations (100) (6,401) 2,200 1,600 4705 8735 Abatement (All) - 2,650 30,000 30,000
4705 8736 Demolition - - 2,000 1,000
4705 8739 Abandoned Residential Prop Reg - 450 600 600
Total Fines and Penalties (100) (3,301) 34,800 33,200
4705 8203 Building Permits 128,673 624,617 407,500 300,000 4705 8204 Plumbing Permits 1,995 163 - -
4705 8205 Electrical Permits 13,109 272 - -
4705 8206 Mechanical Permits 2,621 270 - -
4705 8207 Strong Motion Inst-Res 368 3,153 2,624 1,500
4705 8208 Strong Motion Inst-Non (299) 895 12,000 5,000 4705 8209 SB1473 Building Standards Fee 100 2,094 4,228 2,500 4705 8210 Plan Check Fees 54,755 130,143 160,000 140,000 4705 8211 Encroachment Permits 6,570 8,190 7,000 7,000
4705 8212 Contractor's License - 1 - -
4705 8213 Solar Permits - 15,000 15,000 2,000
4705 8707 Conditional Use Permits 3,235 1,600 7,000 4,500 4705 8710 Lot Line Adjustments 450 450 900 900
Total Licenses and Permits 211,577 786,848 616,252 463,400 4705 8201 Cost Recovery Fee 1,110 3,906 5,000 5,000
4705 8217 Developer Project Revenue 367,257 105,051 150,000 150,000 4705 8702 Zoning Fees 198 - 414 200
4705 8703 Environmental Review Fees 1,500 900 1,500 1,500 4705 8705 Other Planning Fees 425 425 1,200 1,000
4705 8706 Map Processing Fees 8,318 11,210 10,000 5,000 4705 8709 Annexation Fees - 3,150 - 3,200
180
Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
4705 8711 Home Occupation Permits 1,120 539 700 250
4705 8725 Site Plan Review 5,090 3,800 6,000 4,950
4705 8726 Planned Unit Developments - 3,950 - -
4705 8727 General Plan Amendments - 2,750 - 2,750
4705 8729 Administrative Use Permits 1,300 3,900 3,900 2,500 Total Charges for Services 386,318 139,581 178,714 176,350 4705 8715 State SB 1186 ADA Fee 2,703 2,974 3,000 3,200 4705 8772 Collections Proceeds 4,074 1,684 2,000 500
4705 8989 Payroll Reimbursements 1,083 7,942 - -
Total Other Revenues 7,859 12,599 5,000 3,700
GRAND TOTAL DEPARTMENT REVENUES 673,984 945,728 1,059,766 761,346 181

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Community & Economic Development Director Y M5 142,272 - 142,272 1 142,272 Community & Economic Development Specialist Y MM48 72,135 - 72,135 1 72,135 Senior Building Inspector Y MM46 87,924 4,396 92,320 1 92,320 Project Permit Supervisor Y MM43 77,336 8,792 86,128 1 86,128 Subtotal Salaries & Wages 392,855

BENEFITS & OTHER PAY
Health & Related Benefits 57,527
Holiday Payout -
Insurances (Not Workers Compensation) 1,444
Leave Payout 5,472
Medicare Tax 6,080
Overtime 115
PARS-Supplemental Retirement -
PERS - Employer Portion 45,399
PERS - Employer Portion Safety -
PERS - 457 Employer Share -
Shift Differential -
Standby -
Unemployment Ins 1,736
Uniform Allowance 400
Worker Compensation 5,687
Allowances (Car & Phone) 4,200
Essential Worker Pay -
Subtotal Benefits 128,060
TOTAL WAGES & BENEFITS 520,915
182

INTERNAL SERVICE FUNDS
(Section 7)
FLEET

INFORMATION TECHNOLOGY
183
FLEET

MISSION STATEMENT
The mission of the Fleet Division is to maintain City of Chowchilla vehicles and equipment to ensure each piece is safe and functional. An emphasis is to provide preventive maintenance and repair for the fleet and light to heavy-duty construction equipment. A combination of an in-house employee and outside vendors provides maintenance and repair services.

SERVICE DESCRIPTION
• Provide safe, functional, and efficient vehicles and equipment; • Evaluate vehicle and equipment maintenance costs;
• Repairs to determine cost-saving strategies, including replacement of vehicles or equipment when costs exceed replacement costs;
MAJOR ACCOMPLISHMENTS IN FY 2022 – 2023
• Used Tyler Software to track all Fleet repairs made to vehicles and equipment; • Evaluated departments to define a regular replacement program and enhance the valuation of the City's vehicle fleet;
• Evaluated the purchase of hybrid and alternative fuel vehicles, as the budget permits and/or grant funding is available, to reduce fuel consumption over the short and long terms. Departments are evaluating to define a regular replacement program and enhance the valuation of the City's vehicle fleet;
• Continued higher education;
• Continue to update shop and hazardous waste to safety code.

FY 2023 – 2024 GOALS & OBJECTIVES
• Continue to use the Tyler Software program to track Fleet repairs made to vehicles and equipment (G2.1);
• Continue higher education (G2.1);
• Send surplus of vehicles and equipment to auction;
• Enter into agreement with Enterprise Fleet Management Services to ensure an up to date Fleet; • Continue to evaluate the purchase of hybrid and alternative fuel vehicles, as the budget permits and/or grant funding is available (G2.1, G2.4);
• Continue to reduce fuel consumption over the short and long terms (G2.1); • Continue research for potential fleet grants that can be utilized by City (G3.2). 184
FLEET
601
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Public Works Director - 0.05 0.05 0.05
Fire Chief/Code Enforcement
Officer 0.05 - - -
Chief Mechanic 1.00 1.00 1.00 1.00
Total 1.05 1.05 1.05 1.05

EXPENDITURES BY CATEGORY
Salaries and Benefits 160,007 (29,049) 140,632 169,690
Operations and Maintenance 39,175 21,357 70,379 52,775
Overhead Allocations 49,804 53,183 75,882 72,980
Capital Outlay - 9,740 60,000 9,598
Total 248,986 55,230 346,893 305,043

SOURCE OF FUNDING
Overhead Allocations 223,435 236,452 355,539 305,043
Transfers In - 1,750 - -
Other Revenues 4,914 127 3 -
Total 228,349 238,329 355,542 305,043
185
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
601 3615 1010 Salaries/Wages 88,218 92,643 97,323 105,912 601 3615 1060 Overtime - 303 - 94
601 3615 1099 Essential Worker Pay - 1,750 3,100 -
601 3615 2010 Medicare Tax 1,192 1,308 1,523 1,651
601 3615 2030 Leave Payout - 1,849 3,202 4,074
601 3615 2040 Health Insurance 14,823 16,249 19,061 23,310 601 3615 2050 Unemployment Ins 454 454 456 477
601 3615 2060 Retirement-Employer Portion 12,361 (166,566) 13,246 14,678 601 3615 2063 Retire-Employer Portion Safety - 391 - -
601 3615 2065 Pension Expense GASB-68 25,551 - - -
601 3615 2070 Uniforms Allowance 300 300 400 420
601 3615 2080 Workers Comp Ins 16,832 21,931 1,928 18,677 601 3615 2090 Contracted Payroll Services 276 300 - -
601 3615 2091 Insurances - Not Workers Comp - 38 393 397 Total Salaries and Benefits 160,007 (29,049) 140,632 169,690 601 3615 3004 Office Supplies - - 500 500
601 3615 3014 Uniform/Laundry Allowance 407 302 450 450 601 3615 3016 Special Equipment O/M 197 1,636 20,000 -
601 3615 3052 Travel & Training 1,709 451 3,000 2,000
601 3615 3108 Cellular Phones 614 715 750 750
601 3615 3152 Building O/M 1,195 2,083 5,000 5,000
601 3615 3154 Building Rent 18,000 - 18,000 18,000
601 3615 3156 Energy 9,824 8,894 14,365 15,700
601 3615 3202 Vehicle O/M 613 29 750 750
601 3615 3204 Fuels 1,211 1,576 1,544 1,550
601 3615 3260 Garage O/M 1,617 - - -
601 3615 3281 Small Tools 26 - - -
601 3615 3404 Liability Insurance 3,763 5,670 6,020 8,075 Total Operations and
Maintenance 39,175 21,357 70,379 52,775
601 3615 4074 Interest Expense - 4,305 - -
601 3615 4100 Overhead Allocation GF 42,802 39,167 63,658 60,045 601 3615 4602 Overhead Allocation IT 7,002 9,711 12,224 12,935 Total Overhead Allocations 49,804 53,183 75,882 72,980
601 3615 6001 Amortization Expense - 9,740 - -
601 3615 6400 Vehicles, Machinery & Equip - - 60,000 -
601 3615 6401 Fleet Program - - - 9,598
Total Capital Outlay - 9,740 60,000 9,598
GRAND TOTAL DEPARTMENT APPROPRIATIONS 248,986 55,230 346,893 305,043

REVENUES
601 3615 7303 Transfer In - ARPA - 1,750 - -
Total Transfers In - 1,750 - -
601 3615 8411 Gain/Loss on Sale of Assets - - 3 -
601 3615 8900 Miscellaneous Reimbursement 180 - - -
601 3615 8989 Payroll Reimbursements 4,734 127 - -
Total Other Revenues 4,914 127 3 -
186
601 3615 9100 Overhead Allocation GF 165,246 147,246 264,575 183,390 601 3615 9240 Overhead Allocation Sewer 6,073 9,835 17,978 11,254 601 3615 9280 Overhead Allocation Water 13,061 24,008 17,978 40,301 601 3615 9305 Overhead Allocation Streets 39,055 55,363 52,325 70,098 601 3615 9325 Overhead Allocation Transit - - 2,683 -
Total Overhead Allocations 223,435 236,452 355,539 305,043 GRAND TOTAL DEPARTMENT REVENUES 228,349 238,329 355,542 305,043 187

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY &

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Public Works Director Y M6 150,396 12,784 163,180 5% 8,159 Deputy Director of Public Works Y MM57 92,295 19,382 111,676 5% 5,584 Chief Mechanic Y MM45 85,739 6,430 92,169 100% 92,169
Subtotal Salaries & Wages 105,912

BENEFITS & OTHER PAY
Health & Related Benefits 23,310
Holiday Payout -
Insurances (Not Workers
Compensation) 397
Leave Payout 4,074
Medicare Tax 1,651
Overtime 94
PARS-Supplemental Retirement -
PERS - Employer Portion 14,678
PERS - Employer Portion Safety -
PERS - 457 Employer Share -
Shift Differential -
Standby -
Unemployment Ins 477
Uniform Allowance 420
Worker Compensation 18,677
Essential Worker Pay -
Subtotal Benefits 63,778
TOTAL WAGES & BENEFITS 169,690
188

INFORMATION TECHNOLOGY

SERVICE DESCRIPTION
Information Technology Services provides vision and oversight of the City's information systems along with the guidance and coordination necessary to ensure technology related efforts are planned from an enterprise point of view. Personnel strives to remain technologically current so as to advise, recommend, and assist in the selection, implementation and maintenance of information systems; and to assist with planning and managing information technology projects.

Information Technology Services directs and implements technology services, support and guidance to provide the current and future development of computer technology to all City departments, to provide desktop computer and network communication services to all departments in the City, and to perform activities that coordinate computer generated information to the overall agency. Personnel provides assistance and trains employees on their information systems as necessary; provides desktop computer, network and application support; maintains information and network security and integrity; coordinates with external agencies to improve service to the community; and provides quality and timely customer service to City staff.

Information Technology Services integrates with various departments to provide guidance and assistance, installation and maintenance, and recommendations to guide the enhancement of City radio and communications systems with an emphasis on the public safety operations of police and fire.

Information Technology Services provides substantive technology resources, assists to develop technology strategies, implements best practices for multiple needs and regulatory requirements, strives to enhance operational efficiencies, in addition to the following:
• Consistently reviews and evaluates information technology systems and activities and make enhancements to improve effectiveness;
• Provides oversight and support of City information technology services and affiliated contractors to help ensure streamlined and cost-effective technology solutions, operations, procedures, policies and best practices that are aligned with the organization and department needs and objectives; • Provides assistance in the development, enhancement and maintenance of the City website; • Coordinates expenditures within authorized budget and provides budget recommendations; • Recommends and facilitates the purchase of technology equipment, supplies and services purchases; • Assists with the development of strategic positions, identifying resource needs, establishing priorities and formulating short-range and long-range plans;
• Maintains a high level of confidentiality regarding City network and technology issues and personnel. 189

INFORMATION TECHNOLOGY
602
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Finance Director 0.10 0.10 0.10 0.10
Information Technology Network
Administrator 2.00 2.00 2.00 2.00
Total 2.10 2.10 2.10 2.10

EXPENDITURES BY CATEGORY
Salaries and Benefits 223,581 (33,636) 235,305 248,996
Operations and Maintenance 183,850 216,579 286,345 261,407 Overhead Allocations 74,080 68,607 93,292 87,698
Capital Outlay 10,562 28,454 245,272 234,532
Total 492,072 280,004 860,214 832,633

SOURCE OF FUNDING
Overhead Allocations 445,036 642,228 809,537 832,633
Transfer In - 3,500 - -
Other Revenues (10,272) 290 130 -
Total 434,764 646,018 809,667 832,633
190
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
602 1715 1010 Salaries/Wages 135,455 141,764 165,777 177,624 602 1715 1060 Overtime 3,968 7,263 1,143 706
602 1715 1099 Essential Worker Pay - 3,500 5,200 -
602 1715 2010 Medicare Tax 1,867 2,045 2,437 2,696
602 1715 2030 Leave Payout 16 - 476 502
602 1715 2040 Health Insurance 29,355 30,871 36,532 42,202 602 1715 2050 Unemployment Ins 868 868 911 911
602 1715 2060 Retirement-Employer Portion 16,905 (221,971) 19,552 19,205 602 1715 2065 Pension Expense GASB-68 33,609 - - -
602 1715 2066 457 ER Match - - 1,270 3,157
602 1715 2080 Workers Comp Ins 958 1,346 1,222 1,235
602 1715 2090 Contracted Payroll Services 581 602 - -
602 1715 2091 Insurances - Not Workers Comp - 77 785 758 Total Salaries and Benefits 223,581 (33,636) 235,305 248,996 602 1715 3004 Office Supplies 57 121 250 250
602 1715 3022 Info Services O/M 51,323 31,629 43,000 15,300 602 1715 3025 Software Support 77,546 124,400 178,215 162,832 602 1715 3052 Travel & Training 2,995 - - 2,420
602 1715 3078 Professional Memberships 130 - 130 130
602 1715 3086 Copier Lease & Expenses 20,909 26,930 29,701 30,000 602 1715 3102 Telephone 18,759 17,254 18,000 18,000
602 1715 3103 Internet Service 3,771 4,706 4,800 16,560 602 1715 3108 Cellular Phones 413 243 210 -
602 1715 3204 Fuels 279 - - 500
602 1715 3404 Liability Insurance 7,667 11,296 12,039 15,415 Total Operations and Maintenance 183,850 216,579 286,345 261,407 602 1715 4100 Overhead Allocation GF 74,080 68,607 93,292 87,698 Total Overhead Allocations 74,080 68,607 93,292 87,698
602 1715 6000 Depreciation Expense 10,562 28,454 12,272 12,272 602 1715 6400 Vehicles, Machinery & Equip - - 233,000 214,400 602 1715 6401 Fleet Program - - - 7,860
Total Capital Outlay 10,562 28,454 245,272 234,532
GRAND TOTAL DEPARTMENT APPROPRIATIONS 492,072 280,004 860,214 832,633

REVENUES
602 1715 7303 Transfer In - ARPA - 3,500 - -
Total Transfers In - 3,500 - -
602 1715 8411 Gain/Loss on Sale of Assets (10,542) 18 - - 602 1715 8900 Miscellaneous Reimbursement - 19 130 -
191
602 1715 8989 Payroll Reimbursements 269 254 - -
Total Other Revenues (10,272) 290 130 -
602 1715 9100 Overhead Allocation GF 320,527 463,715 584,378 600,581 602 1715 9240 Overhead Allocation Sewer 13,493 18,947 24,179 25,598 602 1715 9280 Overhead Allocation Water 83,835 120,116 151,445 153,531 602 1715 9325 Overhead Allocation Transit 20,179 29,739 37,310 39,988 602 1715 9601 Overhead Allocation Fleet 7,002 9,711 12,225 12,935 Total Overhead Allocations 445,036 642,228 809,537 832,633 GRAND TOTAL DEPARTMENT REVENUES 434,764 646,018 809,667 832,633 192

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Finance Director Y M8 130,440 - 130,440 10% 13,044
IT Systems Administrator Y MM45 78,707 1,968 80,675 100% 80,675 IT Systems Administrator Y MM45 79,156 4,749 83,905 100% 83,905 Subtotal Salaries & Wages 177,624

BENEFITS & OTHER PAY
Health & Related Benefits 42,202
Holiday Payout -
Insurances (Not Workers
Compensation) 758
Leave Payout 502
Medicare Tax 2,696
Overtime 706
PARS-Supplemental Retirement -
PERS - Employer Portion 19,205
PERS - Employer Portion Safety -
PERS - 457 Employer Share 3,157
Shift Differential -
Standby -
Unemployment Ins 911
Uniform Allowance -
Worker Compensation 1,235
Essential Worker Pay -
Subtotal Benefits 71,372
TOTAL WAGES & BENEFITS 248,996
193

SPECIAL REVENUES
(Section 8)

TRANSIT

MEASURE N PUBLIC SAFETY

FIRE SAFER GRANT

LIGHTING & LANDSCAPE MAINTENANCE DISTRICTS

IMPACT FEES

COMMUNITY DEVELOPMENT BLOCK GRANT

HOME GRANT

ECONOMIC DEVELOPMENT BLOCK GRANT

CAL HOME STATE GRANT

PLHA GRANT

AMERICAN RESCUE PLAN ACT (ARPA)
194

TRANSIT
325
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Community Services Transit Supervisor 1.00 1.00 1.00 1.00 Transit Driver I/Dispatcher 2.50 2.50 2.50 2.50
Total 3.50 3.50 3.50 3.50

EXPENDITURES BY CATEGORY
Salaries and Benefits 216,684 286,638 322,756 332,418
Operations and Maintenance 40,525 56,277 62,440 78,258
Overhead Allocations 82,949 121,420 153,888 154,653
Transfers Out 23,383 - - -
Capital Outlay - 58,531 204,804 12,000
Total 363,542 522,865 743,888 577,329

SOURCE OF FUNDING
Charges for Services 14,192 21,645 22,500 23,625
Intergovernmental 234,119 320,384 755,582 553,204
Other Revenues 9,055 483 7,194 500
Transfers In - 5,250 64,392 -
Total 257,367 347,762 849,668 577,329
195
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
325 3705 1010 Salaries/Wages 129,223 171,761 193,844 205,044 325 3705 1060 Overtime 1,906 917 9,005 6,006
325 3705 1099 Essential Worker Pay - 5,250 7,000 -
325 3705 2010 Medicare Tax 1,831 2,479 3,143 3,275
325 3705 2030 Leave Payout - 823 4,799 3,367
325 3705 2040 Health Insurance 32,293 33,395 37,223 42,532 325 3705 2050 Unemployment Ins 1,287 1,687 1,736 1,736
325 3705 2060 Retirement-Employer Portion 16,177 21,733 22,596 22,188 325 3705 2066 457 ER Match - - 2,407 2,479
325 3705 2070 Uniforms Allowance 900 900 1,500 1,200
325 3705 2080 Workers Comp Ins 32,027 46,355 38,007 43,147 325 3705 2090 Contracted Payroll Services 1,040 1,193 - - 325 3705 2091 Insurances - Not Workers Comp - 146 1,496 1,444 Total Salaries and Benefits 216,684 286,638 322,756 332,418 325 3705 3004 Office Supplies 258 1,398 1,000 1,050
325 3705 3014 Uniform/Laundry Allowance 929 1,073 1,700 1,785 325 3705 3018 Operating Eqpt 2,925 - - 12,000
325 3705 3052 Travel & Training 243 3,214 6,185 4,000
325 3705 3060 Employee Evaluation/Recruitment 707 538 800 800 325 3705 3078 Professional Memberships 535 560 615 646
325 3705 3108 Cellular Phones 1,232 1,638 1,700 1,785
325 3705 3156 Energy 1,138 779 1,375 1,500
325 3705 3202 Vehicle O/M 5,206 7,687 8,500 8,500
325 3705 3204 Fuels 7,500 13,123 11,000 11,000
325 3705 3352 Legal Fees - 1,427 - -
325 3705 3364 Contract Services 7,315 5,850 9,000 9,000 325 3705 3374 Advertising - 119 500 500
325 3705 3404 Liability Insurance 12,537 18,871 20,065 25,692 Total Operations and Maintenance 40,525 56,277 62,440 78,258 325 3705 4100 Overhead Allocation GF 62,770 91,681 113,897 114,665 325 3705 4601 Overhead Allocation Fleet - - 2,683 -
325 3705 4602 Overhead Allocation-IT 20,179 29,739 37,308 39,988 Total Overhead Allocations 82,949 121,420 153,888 154,653 325 3705 5305 Transfer Out - Streets 23,383 - - -
Total Transfer Out 23,383 - - -
325 3705 6400 Vehicles, Machinery & Equip - - 204,804 - 325 3705 6401 Fleet Program - - - -
325 3705 6600 Construction in Progress - 58,531 - 12,000 Total Capital Outlay - 58,531 204,804 12,000
GRAND TOTAL DEPARTMENT APPROPRIATIONS 363,542 522,865 743,888 577,329

REVENUES
325 3705 7303 Transfer In - ARPA - 5,250 - -
325 3705 7355 Transfer-In - - 64,392 -
Total Transfers In - 5,250 64,392 -
196
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
325 3705 8790 Fare Box Revenue 10,971 14,640 15,000 15,750 325 3705 8791 Bus Pass Revenues 3,222 7,005 7,500 7,875 Total Charges for Services 14,192 21,645 22,500 23,625
325 3705 8013 COVID CARE FUNDS 137,187 - 165,265 -
325 3705 8020 STA Revenues-City 3,573 245,902 212,172 163,990 325 3705 8027 LTF St. Mtce - Pr. Yr. - 26,408 - -
325 3705 8555 LCTOP Grant - 45,086 - 6,000
325 3705 8560 SB1 State of Good Repair Prog 20,412 - 26,772 22,030 325 3705 8606 PTIMSEA Grant - - 61,443 -
325 3705 8615 LTF/TDA Revenues - Operating - - 116,643 265,605 325 3705 8634 FTA Section 5311 72,947 - 94,175 95,579
325 3705 8635 FTA 5339 - - 79,112 -
325 3705 8650 Grant Revenue - 2,987 - -
Total Intergovernmental 234,119 320,384 755,582 553,204 325 3705 8401 Investment Earnings - - 2,519 500
325 3705 8411 Gain/Loss on Sale of Assets - - 4,675 -
325 3705 8900 Misc Reimbursement 48 - - -
325 3705 8989 Payroll Reimbursements 9,007 483 - -
Total Other Revenues 9,055 483 7,194 500
GRAND TOTAL DEPARTMENT REVENUES 257,367 347,762 849,668 577,329 197

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/20234
TOTAL

POSITION CLASSIFICATION
Community Services Transit Supervisor Y MM40 75,798 11,749 87,547 100% 87,547 Transit Driver I/Dispatcher Y 22 48,140 1,203 49,343 100% 49,343 Transit Driver I/Dispatcher Y 22 48,140 1,203 49,343 100% 49,343 Transit Driver I/Dispatcher Y 22 18,810 - 18,810 100% 18,810 Subtotal Salaries & Wages 205,044
Benefits & Other Pay
Health & Related Benefits 42,532
Holiday Payout -
Insurances (Not Workers Compensation) 1,444
Leave Payout 3,367
Medicare Tax 3,275
Overtime 6,006
PARS-Supplemental Retirement -
PERS - Employer Portion 22,188
PERS - Employer Portion Safety -
PERS - 457 Employer Share 2,479
Shift Differential -
Standby -
Unemployment Ins 1,736
Uniform Allowance 1,200
Worker Compensation 43,147
Essential Worker Pay -
Subtotal Benefits 127,374
Total Wages & Benefits 332,418
198

MEASURE N PUBLIC SAFETY
340
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Community Services Officers/Dispatchers 1.00 2.00 2.00 2.00 Police Officer I/II 3.00 3.00 3.00 3.00
Fire Battalion Chief 1.00 - - -
Fire Inspector 1.00 1.00 1.00 1.00
Total 6.00 6.00 6.00 6.00

EXPENDITURES BY CATEGORY
Salaries and Benefits 496,213 521,484 848,939 663,607
Operations and Maintenance 55,347 154,447 248,579 422,809 Capital Outlay 205,664 832,416 296,525 100,000
Transfers Out 170,494 958,838 2,353,873 1,823,114
Total 927,717 2,467,186 3,747,916 3,009,530

SOURCE OF FUNDING
Other Revenues 18,417 10,288 38,262 36,758
Transfer In - 15,750 - -
Other Taxes 2,447,009 2,603,988 2,478,385 2,635,846
Total 2,465,425 2,630,025 2,516,647 2,672,604
199
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
340 2610 1010 Salaries/Wages 227,469 221,225 394,778 326,094 340 2705 1010 Salaries/Wages 69,745 56,837 65,407 68,950 340 2610 1060 Overtime 21,244 37,716 33,080 28,836
340 2705 1060 Overtime 16,065 17,381 28,226 24,964
340 2610 1070 Holiday-In-Lieu 11,458 9,759 17,229 15,169 340 2610 1090 Shift Diff/Special Assignment 1,502 1,118 1,449 593 340 2610 1099 Essential Worker Pay - 14,000 12,750 -
340 2705 1099 Essential Worker Pay - 1,750 2,000 -
340 2610 2010 Medicare Tax 3,761 4,128 6,685 5,692
340 2705 2010 Medicare Tax 1,177 1,023 1,294 1,424
340 2610 2030 Leave Payout 2,240 2,518 2,728 3,940
340 2610 2040 Health Insurance 38,590 40,988 96,789 64,664 340 2705 2040 Health Insurance 14,917 14,271 37,838 17,978 340 2610 2050 Unemployment Ins 2,170 2,266 2,604 2,170
340 2705 2050 Unemployment Ins 578 434 434 434
340 2610 2060 Retirement-Employer Portion 2,178 12,149 16,928 13,270 340 2610 2063 Retire-Employer Portion Safety 31,069 28,679 47,726 29,524 340 2705 2063 Retire-Employer Portion Safety 13,726 14,399 16,481 16,361 340 2610 2066 457 ER Match - - 1,819 1,296
340 2610 2070 Uniforms Allowance 3,463 3,219 3,742 4,851 340 2705 2070 Uniforms Allowance 500 1,000 1,000 1,000
340 2610 2080 Workers Comp Ins 14,099 19,888 27,667 20,340 340 2705 2080 Workers Comp Ins 19,334 14,604 27,667 13,891 340 2610 2090 Contracted Payroll Services 565 1,350 - - 340 2705 2090 Contracted Payroll Services 362 565 - -
340 2610 2091 Insurances - Not Workers Comp - 182 2,244 1,805 340 2705 2091 Insurances - Not Workers Comp - 36 374 361 Total Salaries and Benefits 496,213 521,484 848,939 663,607 340 2610 3014 Equip/Uniforms New & Replaced 7,267 14,175 50,395 100,000 340 2705 3016 Special Equipment O/M 16,303 21,312 55,618 60,000 340 2610 3052 Travel & Training 462 1,457 2,650 6,700
340 2705 3052 Travel & Training 2,035 1,728 - 5,000
340 2610 3060 Employee Evaluation/Recruitment 1,698 2,043 - - 340 2705 3064 Volunteer Services - 66,665 81,665 86,665 340 2610 3108 Cellular Phones 301 281 500 500
340 2705 3108 Cellular Phones 417 1,044 1,200 1,200
340 2610 3202 Vehicle O/M 2,190 6,046 6,637 9,000
340 2705 3202 Vehicle O/M 88 1,163 2,000 2,000
340 2610 3204 Fuels 1,728 3,422 4,673 4,700
340 2705 3204 Fuels 1,367 2,773 3,000 3,000
340 1600 3364 Contract Services - - - 100,000
340 2610 3404 Liability Insurance 14,328 26,934 34,397 36,703 340 2705 3404 Liability Insurance 7,164 5,404 5,844 7,341 Total Operations and Maintenance 55,347 154,447 248,579 422,809 340 2610 5100 Transfer Out - GF 170,494 847,316 966,916 540,847 340 2705 5100 Transfer Out - GF - 66,603 1,322,000 1,215,700 340 2610 5919 Transfer Out - Pension OB Bond - 44,919 64,957 66,567 Total Transfers Out 170,494 958,838 2,353,873 1,823,114 200
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted
340 2610 6400 Vehicles, Machinery & Equip 141,648 233,941 195,000 - 340 2705 6400 Vehicles, Machinery & Equip 64,016 598,475 101,525 100,000 Total Capital Outlay 205,664 832,416 296,525 100,000
GRAND TOTAL DEPARTMENT APPROPRIATIONS 927,717 2,467,186 3,747,916 3,009,530

REVENUES
340 1600 7303 Transfer In - ARPA - 15,750 - -
Total Transfer-In - 15,750 - -
340 1600 8010 Sales Taxes -Measure N 2,447,009 2,603,988 2,478,385 2,635,846 Total Other Taxes 2,447,009 2,603,988 2,478,385 2,635,846 340 1600 8401 Investment Earnings 9,014 9,563 38,262 36,758 340 2610 8989 Payroll Reimbursements 3,965 604 - -
340 2705 8989 Payroll Reimbursements 5,438 121 - -
Total Other Revenues 18,417 10,288 38,262 36,758
GRAND TOTAL DEPARTMENT REVENUES 2,465,425 2,630,025 2,516,647 2,672,604 201

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Community Services Officers/Dispatchers Y P28 57,294 4,714 62,008 100% 62,008 Community Services Officers/Dispatchers Y P28 49,211 - 49,211 100% 49,211 Police Officer I/II Y P40 61,795 1,944 63,738 100% 63,738 Police Officer I/II Y P40 77,113 2,021 79,134 100% 79,134 Police Officer I/II Y P40 68,078 3,925 72,004 100% 72,004 Fire Inspector Y MM40 68,950 - 68,950 100% 68,950
Subtotal Salaries & Wages 395,044
Benefits & Other Pay
Health & Related Benefits 82,642
Holiday Payout 15,169
Insurances (Not Workers Compensation) 2,166
Leave Payout 3,940
Medicare Tax 7,116
Overtime 53,800
PARS-Supplemental Retirement -
PERS - Employer Portion 13,270
PERS - Employer Portion Safety 45,885
PERS - 457 Employer Share 1,296
Shift Differential 593
Standby -
Unemployment Ins 2,604
Uniform Allowance 5,851
Worker Compensation 34,231
Essential Worker Pay
Subtotal Benefits 268,563
Total Wages & Benefits 663,607
202
FIRE – SAFER GRANT
341
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

STAFFING
Administrative Analyst 0.17 0.17 0.17 0.17
Total 0.17 0.17 0.17 0.17

EXPENDITURES BY CATEGORY
Salaries and Benefits 907 488 12,360 10,278
Operations and Maintenance 198 12,895 30,842 31,120
Total 1,104 13,383 43,202 41,398

SOURCE OF FUNDING
Intergovernmental - - 42,613 41,398
Other Revenue - 121 - -
Transfers In - 21 - -
Total - 142 42,613 41,398
203
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
341 2705 1010 Salaries/Wages 798 - 8,289 8,540
341 2705 1099 Essential Worker Pay - 21 - -
341 2705 2010 Medicare Tax 12 0 120 128
341 2705 2050 Unemployment Ins 49 1 434 434
341 2705 2060 Retirement-Employer Portion 11 50 3,084 756 341 2705 2080 Workers Comp Ins - 100 59 59
341 2705 2090 Contracted Payroll Services 37 279 - -
341 2705 2091 Insurances - Not Workers Comp - 36 374 361 Total Salaries and Benefits 907 488 12,360 10,278
341 2705 3016 Special Equipment O/M - 11,345 15,000 15,000 341 2705 3060 Employee Evaluation/Recruitment 198 620 1,600 1,600 341 2705 3364 Contracted Services - - 12,750 12,750
341 2705 3374 Advertising - - 500 500
341 2705 3404 Liability Insurance - 930 992 1,270
Total Operations and Maintenance 198 12,895 30,842 31,120 GRAND TOTAL DEPARTMENT APPROPRIATIONS 1,104 13,383 43,202 41,398

REVENUES
341 2705 7303 Transfer In - ARPA - 21 - -
Total Transfer-In - 21 - -
341 2705 8650 Grant Revenue - - 42,613 41,398
Total Intergovernmental - - 42,613 41,398
341 2705 8989 Payroll Reimbursements - 121 - -
Total Other Revenues - 121 - -
GRAND TOTAL DEPARTMENT REVENUES - 142 42,613 41,398
204

EXISTING

POSITION STEP ANNUAL RATE

LONGEVITY
&

INCENTIVES
TOTAL
RATE %
2023/2024
TOTAL

POSITION CLASSIFICATION
Administrative Analyst Y 33 8,540 - 8,540 100% 8,540
Subtotal Salaries & Wages 8,540
Benefits & Other Pay
Health & Related Benefits -
Holiday Payout -
Insurances (Not Workers Compensation) 361
Leave Payout -
Medicare Tax 128
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 756
PERS - Employer Portion Safety -
Shift Differential -
Standby -
Unemployment Ins 434
Uniform Allowance -
Worker Compensation 59
Essential Worker Pay -
Subtotal Benefits 1,738
Total Wages & Benefits 10,278
205

LIGHTING & LANDSCAPE MAINTENANCE DISTRICTS
310
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Operations and Maintenance 191,336 215,294 220,724 224,434 Overhead Allocations 106,628 106,628 109,628 109,628
Transfers Out 488,228 - 20,000 10,000
Total 786,192 321,922 350,352 344,062

SOURCE OF FUNDING
Other Revenues 3,724 1,774 6,931 6,416
Property Taxes 312,655 306,826 316,617 316,534
Total 316,379 308,601 323,548 322,950
206
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
310 3625 3007 Lighting & Pole Maintenance - 18,345 10,000 6,400 310 3625 3156 Energy 66,208 71,472 81,224 88,534
310 3625 3162 Horticultural O/M 105,089 116,348 120,000 120,000 310 3625 3365 Water Use Fee 20,039 9,129 9,500 9,500
Total Operations and Maintenance 191,336 215,294 220,724 224,434 310 3625 4100 Overhead Allocation GF 106,628 106,628 109,628 109,628 Total Overhead Allocations 106,628 106,628 109,628 109,628 310 3625 5100 Transfer Out - GF 281,869 - - -
310 3625 5305 Transfer Out 206,359 - - -
Total Transfers Out 488,228 - - -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 786,192 321,922 330,352 334,062

REVENUES
310 3625 8005 Property Tax - Delinq 2,774 3,814 2,883 2,800 310 3625 8101 Property Tax All Districts 309,881 303,012 313,734 313,734 Total Property Taxes 312,655 306,826 316,617 316,534
310 3625 8401 Investment Earnings 3,724 1,774 6,931 6,416 Total Other Revenues 3,724 1,774 6,931 6,416
GRAND TOTAL DEPARTMENT REVENUES 316,379 308,601 323,548 322,950 207

IMPACT FEES
380-396
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Operations and Maintenance - 810,152 90,000 1,384,992
Transfers Out 45,000 44,167 1,828,000 1,100,000
Total 45,000 854,319 1,918,000 2,484,992

SOURCE OF FUNDING
Charges for Services 102,757 1,914,441 1,458,456 2,769,980 Other Revenues 15,902 13,560 55,995 51,856
Total 118,659 1,928,002 1,514,451 2,821,836
208
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
380 2710 3999 Fire Impact Program Expense - 60,397 10,000 73,268 382 4840 3999 Public Building Impact Program Expense - 33,920 10,000 91,681 383 6640 3999 Parks Community/Rec Center Impact Expense - - - 162,011 384 6640 3999 Subdivision Park Impact Program Expense - 87,971 10,000 140,191 385 6640 3999 Park In Lieu Fees/Quimby Impact Program Expense - - - 89,158 386 2650 3999 Police Impact Program Expense - 41,044 10,000 132,448 388 5710 3999 Sewer Impact Program Expense - 220,516 10,000 93,840 390 3655 3999 Signalization Impact Program Expense - 9,758 10,000 25,657 392 3660 3999 Storm Drain Impact Program Expense - 48,618 10,000 277,821 394 3620 3999 Roads Impact Program Expense - 211,667 10,000 198,049 396 7610 3999 Water Impact Program Expense - 96,260 10,000 100,868 Total Operations and Maintenance - 810,152 90,000 1,384,992 380 2710 5100 Transfer Out - GF - 44,167 488,000 -
392 3660 5220 Transfer Out - Storm Drain - - 800,000 -
388 5710 5240 Transfer Out - Sewer - - - 700,000
388 5710 5280 Transfer Out - Water 11,970 - - -
392 3660 5280 Transfer Out - Water 9,576 - - -
396 7610 5280 Transfer Out - Water 23,454 - 540,000 400,000 Total Transfers Out 45,000 44,167 1,828,000 1,100,000
GRAND TOTAL DEPARTMENT APPROPRIATIONS 45,000 854,319 1,918,000 2,484,992

REVENUES
394 3620 8070 SR99/Ave 26 Dev Fees - 27,114 13,125 -
394 3620 8071 SR99/Road 17 Dev Fees - 16,055 8,600 -
383 6640 8072 Parks Community/Rec Center Fees - - - 324,021 384 6640 8072 Subdivision Park Fees - 201,045 156,438 280,381 385 6640 8072 Park In Lieu Fees/Quimby - - - 178,316
394 3620 8072 Road Development Fees 33,370 448,326 349,963 396,098 396 7610 8073 Water Imp Development Fees 10,219 233,837 206,880 201,737 388 5710 8074 Sewer Imp Development Fees 7,628 505,421 315,715 187,680 380 2710 8076 Fire Impact Development Fees 15,820 147,725 124,669 146,537 390 3655 8077 Signalization Imp Dev Fees 4,102 28,123 28,249 - 386 2650 8079 Police Impact Fees 8,637 108,708 84,305 264,895 392 3660 8080 Storm Drain Imp Dev Fees 13,820 114,331 96,226 555,641 390 3655 8081 Traffic Impact Dev Fee - 3,024 3,800 51,313 382 4840 8082 Public Building Impact Fee 8,753 80,473 69,886 183,361 392 3660 8798 Washington Road SD Fee 408 260 600 -
Total Charges for Services 102,757 1,914,441 1,458,456 2,769,980 380 2710 8401 Investment Earnings 1,391 1,190 4,909 4,265 382 4840 8401 Investment Earnings 10 90 1 201
383 6640 8401 Investment Earnings - - - 200
384 6640 8401 Investment Earnings 129 308 1,595 1,436
385 6640 8401 Investment Earnings - - - 100
386 2650 8401 Investment Earnings 1,152 957 3,981 3,727 388 5710 8401 Investment Earnings 2,969 2,677 11,366 10,514 390 3655 8401 Investment Earnings 1,636 1,210 4,769 4,279 392 3660 8401 Investment Earnings 2,921 2,207 8,780 7,776 394 3620 8401 Investment Earnings 4,988 4,145 17,063 16,077 396 7610 8401 Investment Earnings 706 777 3,531 3,281
Total Other Revenues 15,902 13,560 55,995 51,856
GRAND TOTAL DEPARTMENT REVENUES 118,659 1,928,002 1,514,451 2,821,836 209

COMMUNITY DEVELOPMENT BLOCK GRANT
400,480,481,496,497
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Operations and Maintenance 48,025 478,744 1,369,745 573,223 Transfers Out - - 825,086 -
Total 48,025 478,744 2,194,831 573,223

SOURCE OF FUNDING
Intergovernmental 50,105 432,103 1,475,020 531,223
Other Revenues (169) 2,559 9,037 9,752
Transfers In 42,944 39,511 40,000 -
Total 92,879 474,173 1,524,057 540,975
210
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
480 4714 3120 Loan & Grant Expenses - - 83,211 33,211
481 4715 3120 Loan & Grant Expenses - - 292,702 240,202 496 4713 3120 Loan & Grant Expenses - 332,500 340,000 10,000 497 4716 3120 Loan & Grant Expenses - - 395,000 151,250 400 4815 3332 CDBG PI Activity Delivery - - 25,000 -
497 4716 3333 Activity Delivery - Home Buyer - - 70,000 - 400 4810 3364 Contract Services 47,056 40,106 41,919 42,000 480 4714 3364 Contract Services - 4,995 9,245 4,355
481 4715 3364 Contract Services - 4,110 43,737 21,738
496 4713 3364 Contract Services - 83,541 33,930 17,614
497 4716 3364 Contract Services - 13,493 35,001 52,853
400 4815 3374 Advertising 969 - - -
Total Operations and Maintenance 48,025 478,744 1,369,745 573,223 400 4810 5220 Transfer Out - Storm Drain - - 825,086 -
Total Transfers Out - - 825,086 -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 48,025 478,744 2,194,831 573,223

REVENUES
400 4815 7499 Transfer-In 42,944 39,511 40,000 -
Total Transfers In 42,944 39,511 40,000 -
400 4815 8401 Investment Earnings 3,331 2,546 8,946 9,752 481 4715 8401 Investment Earnings - 13 91 -
400 4815 8810 Monitoring Fees (3,500) - - -
Total Other Revenues (169) 2,559 9,037 9,752
480 4714 8650 Grant Revenue - 1,260 92,456 37,566
481 4715 8650 Grant Revenue - 13,852 336,439 261,940
496 4713 8650 Grant Revenue - 416,041 373,929 27,614
497 4716 8650 Grant Revenue - - 500,000 204,103
400 4815 8651 CDBG PI 50,105 950 172,196 -
Total Intergovernmental 50,105 432,103 1,475,020 531,223 GRAND TOTAL DEPARTMENT REVENUES 92,879 474,173 1,524,057 540,975 211

HOME GRANT
450, 451, 452, 453, 498
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Operations and Maintenance 16,163 12,172 150,431 510,500 Transfer Out 710 8,874 - -
Overhead Allocations - - 2,782 2,461
Total 16,872 21,046 153,213 512,961

SOURCE OF FUNDING
Charges for Services 41,316 28,271 7,400 13,596
Intergovernmental 1,305,892 - 500,500 500,000
Other Revenues 1,115 4,208 16,301 14,174
Total 1,348,323 32,479 524,201 527,770
212
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
452 4819 3120 Loan & Grant Expenses - - - 360,000
452 4819 3330 General Admin Fee Contracted 6,252 9,895 15,000 15,000 452 4819 3332 Activity & Delivery - Rehab - - 100,000 100,000 452 4819 3333 Activity Delivery - Home Buyer - - 25,000 25,000 450 4810 3364 Contract Services 2,911 2,277 3,031 3,100 453 4813 3364 Contract Services 3,500 - 3,700 3,700
498 4913 3364 Contract Services 3,500 - 3,700 3,700
Total Operations and Maintenance 16,163 12,172 150,431 510,500 498 4913 4100 Overhead Allocation GF - - 2,782 2,461
Total Overhead Allocation - - 2,782 2,461
450 4200 5000 Transfers Out 710 3,973 - -
498 4913 5100 Transfer Out - GF - 4,901 - -
Total Transfer Out 710 8,874 - -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 16,872 21,046 153,213 512,961

REVENUES
450 4810 8401 Investment Earnings 642 3,705 14,359 12,612 453 4813 8401 Investment Earnings 0 107 217 41
498 4913 8401 Investment Earnings 472 396 1,725 1,521
Total Other Revenues 1,115 4,208 16,301 14,174
452 4819 8650 Grant Revenue 1,563 - 500,000 500,000
450 4810 8651 HOME PI 1,304,329 - 500 -
Total Intergovernmental 1,305,892 - 500,500 500,000
453 4813 8810 Monitoring Fees 7,000 3,500 3,700 3,700
498 4913 8810 Monitoring Fees 16,292 9,896 3,700 9,896
498 4913 8820 Residual Receipts 18,024 14,875 - -
Total Charges for Services 41,316 28,271 7,400 13,596
GRAND TOTAL DEPARTMENT REVENUES 1,348,323 32,479 524,201 527,770 213

ECONOMIC DEVELOPMENT BLOCK GRANT
499
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Operations and Maintenance 30,205 - - -
Transfers Out 42,944 39,511 40,000 -
Total 73,149 39,511 40,000 -

SOURCE OF FUNDING
Transfers In 710 3,973 - -
Other Revenues 606 204 732 -
Total 1,316 4,177 732 -
214
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
499 4950 3364 Contract Services 30,205 - - -
Total Operations and Maintenance 30,205 - - -
499 4950 5400 Transfer Out 42,944 39,511 40,000 -
Total Transfer Out 42,944 39,511 40,000 -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 73,149 39,511 40,000 -

REVENUES
499 4950 7000 Transfer-In 710 3,973 - -
Total Transfer-In 710 3,973 - -
499 4950 8401 Investment Earnings 606 204 732 -
Total Other Revenues 606 204 732 -
GRAND TOTAL DEPARTMENT REVENUES 1,316 4,177 732 -
215

CAL HOME STATE GRANT
460
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Operations and Maintenance - - - 700,000
Total - - - 700,000

SOURCE OF FUNDING
Intergovernmental - - - 700,000
Total - - - 700,000
216
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
460 4601 3120 Loan & Grant Expenses - - - 700,000
460 4601 3364 Contract Services - - - -
Total Operations and Maintenance - - - 700,000
GRAND TOTAL DEPARTMENT APPROPRIATIONS - - - 700,000

REVENUES
460 4601 8650 Grant Revenue - - - 700,000
Total Intergovernmental - - - 700,000
GRAND TOTAL DEPARTMENT REVENUES - - - 700,000
217

PLHA GRANT
470
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Operations and Maintenance - - - 662,295
Total - - - 662,295

SOURCE OF FUNDING
Intergovernmental - - - 662,295
Total - - - 662,295
218
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
470 4708 3120 Loan & Grant Expenses - - - 629,181
470 4708 3364 Contract Services - - - 33,114
Total Operations and
Maintenance - - - 662,295
GRAND TOTAL DEPARTMENT APPROPRIATIONS - - - 662,295

REVENUES
470 4708 8650 Grant Revenue - - - 662,295
Total Intergovernmental - - - 662,295
GRAND TOTAL DEPARTMENT REVENUES - - - 662,295
219

AMERICAN RESCUE PLAN ACT (ARPA)
303
2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

EXPENDITURES BY CATEGORY
Transfer Out - 173,286 3,910,000 2,613,000
Total - 173,286 3,910,000 2,613,000

SOURCE OF FUNDING
Intergovernmental - 4,380,142 - -
Other Revenues - 5,841 40,873 40,610
Total - 4,385,983 40,873 40,610
220
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
303 3101 5100 Transfer Out - GF - 122,930 - -
303 3101 5200 Transfer Out - Airport - 175 - -
303 3101 5220 Transfer Out - Storm Drain - 525 - -
303 3101 5240 Transfer Out - Waste Water - 7,393 - -
303 3101 5280 Transfer Out - Water - 11,460 3,910,000 2,613,000 303 3101 5305 Transfer Out - Streets - 4,533 - -
303 3101 5325 Transfer Out - Transit - 5,250 - -
303 3101 5340 Transfer Out - Measure N - 15,750 - -
303 3101 5341 Transfer Out - SAFER Grant - 21 - -
303 3101 5601 Transfer Out - Fleet - 1,750 - -
303 3101 5602 Transfer Out - IT - 3,500 - -
Total Transfers Out - 173,286 3,910,000 2,613,000
GRAND TOTAL DEPARTMENT APPROPRIATIONS - 173,286 3,910,000 2,613,000

REVENUES
303 3101 8401 Investment Earnings - 5,841 40,873 40,610 Total Other Revenues - 5,841 40,873 40,610
303 3101 8651 Federal Grants - 4,380,142 - -
Total Intergovernmental - 4,380,142 - -
GRAND TOTAL DEPARTMENT REVENUES - 4,385,983 40,873 40,610 221

CAPITAL PROJECT FUNDS
(Section 9)

BERENDA SLOUGH BRIDGET
RIVERSIDE/11TH & KINGS PROJECT

ALLEY PAVING PROJECT

BRIDGE PREVENTIVE MAINTENANCE
222

BERENDA SLOUGH BRIDGE
588
This capital project is for Bridge No. 41C0033, Road 16 Over Berenda Slough, 0.6 miles north of Avenue 23 and is part of the SCOUR countermeasure project. It is being funded by the State of California Department of Transportation Highway Bridge Program.

Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
588 3620 3714 Engineering for Project 1,874 709 335,500 335,500 Total Capital Outlay 1,874 709 335,500 335,500
GRAND TOTAL DEPARTMENT APPROPRIATIONS 1,874 709 335,500 335,500

REVENUES
588 3620 7301 Transfer-In - 233 38,482 38,482
Total Transfer-In - 233 38,482 38,482
588 3620 8650 Grant Revenue 1,874 476 297,018 297,018
Total
Intergovernmental 1,874 476 297,018 297,018
GRAND TOTAL DEPARTMENT REVENUES 1,874 709 335,500 335,500 223
RIVERSIDE/11TH & KINGS PROJECT
589
This capital project is for pedestrian improvements at Riverside avenue, 8th street and Kings avenue. It is being funded by the Federal grant Congestion Mitigation and Air Quality (CMAQ).

Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
589 3620 3711 Administrative Costs for Project - - 116,000 - 589 3620 3712 Construction Costs - - 1,160,000 -
589 3620 3714 Engineering for Project 51,698 75,365 192,000 - Total Capital Outlay 51,698 75,365 1,468,000 -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 51,698 75,365 1,468,000 -

REVENUES
589 3620 7301 Transfer-In 5,749 8,840 168,000 -
Total Transfer-In 5,749 8,840 168,000 -
589 3620 8650 Grant Revenue 45,948 66,524 1,300,000 -
Total Intergovernmental 45,948 66,524 1,300,000 -
GRAND TOTAL DEPARTMENT REVENUES 51,698 75,365 1,468,000 - 224

ALLEY PAVING PROJECT
590
This capital project is for alley paving at Robertson/Kings and Robertson/Trinity to pave the alleys that are currently unpaved. It is being funded by the Federal grant Congestion Mitigation and Air Quality (CMAQ).

Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
590 3620 3711 Administrative Costs for Project - - 58,500 58,500 590 3620 3712 Construction Costs - - 585,183 585,183
590 3620 3714 Engineering for Project 52,872 143 88,000 88,000 Total Capital Outlay 52,872 143 731,683 731,683
GRAND TOTAL DEPARTMENT APPROPRIATIONS 52,872 143 731,683 731,683

REVENUES
590 3620 7301 Transfer-In 6,345 18 83,683 83,683
Total Transfer-In 6,345 18 83,683 83,683
590 3620 8650 Grant Revenue 46,527 125 648,000 648,000
Total Intergovernmental 46,527 125 648,000 648,000
GRAND TOTAL DEPARTMENT REVENUES 52,872 143 731,683 731,683 225

BRIDGE PREVENTIVE MAINTENANCE
591
This capital project is for Bridge Preventive Maintenance Program (CPMP) for various bridges in the City of Chowchilla.

Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
591 3620 3714 Construction Costs - - - 135,000
591 3620 3714 Engineering for Project 1,076 623 7,000 45,000 Total Capital Outlay 1,076 623 7,000 180,000
GRAND TOTAL DEPARTMENT APPROPRIATIONS 1,076 623 7,000 180,000

REVENUES
591 3620 7301 Transfer-In - - - 20,646
Total Transfer-In - - - 20,646
591 3620 8650 Grant Revenue 1,076 1,324 70 159,354
Total Intergovernmental 1,076 1,324 70 159,354
GRAND TOTAL DEPARTMENT REVENUES 1,076 1,324 70 180,000
226

DEBT SERVICE
(Section 10)

DEBT SCHEDULE
PUBLIC FINANCE AUTHORITY – CIVIC CENTER
PUBLIC FINANCE AUTHORITY – GENERAL FUND CREB
PUBLIC FINANCE AUTHORITY – WATER FUND CREB
PUBLIC FINANCE AUTHORITY – WASTEWATER FUND CREB
TAXABLE PENSION OBLIGATION BOND SERIES 2019

WATER LOAN PROJECT

DEBT AMORTIZATION SCHEDULES
2005 Refunding Lease Revenue Bond Series A
Public Finance Authority – General Fund CREB
Public Finance Authority – Water Fund CREB
Public Finance Authority – Wastewater Fund CREB
Taxable Pension Obligation Bond Series 2019
State Water Resources Control Board – Water Loan Project Reassessment District No. 2013-1 (Pheasant Run)
2003 Revenue Bonds (Greenhills Refunding)
Community Facilities District No. 2006-1
Tax Allocation Bonds Refunding Bond Series 2016 - Successor Agency 227

DEBT SCHEDULE

DESCRIPTION FUNDS ORIGINAL

PRINCIPAL

MATURIT
Y DATE

INTEREST
RATE

NEXT PRINCIPAL

PAYMENT
AMOUNT

PRINCIPAL

PAYMENT

DUE DATE

INTEREST

PAYMENT

DUE DATES

PRINCIPAL

BALANCE

BOND SUMMARY
Chowchilla Public Financing
Authority 2005 Refunding
Lease Revenue Bonds, Series
A Reduction of original
principal $1,120,000 (Civic
Center Project)
2005 Civic
Center 916 4,770,000.00 7/35 4.375% 210,000.00 7/23 7/22 & 1/23 3,565,000.00 Chowchilla PFA Taxable
Lease Revenue Bond Series
2017A, B and C (GF CREB)
2017 Lease
Revenue
Series A, B &
C918
3,630,000.00 6/47 2.550% 20,000.00 6/22 12/22 & 6/23 3,575,000.00 Chowchilla PFA Taxable
Water Revenue Bond Series
2017A, B and C
2017 Water
Revenue
Series A, B &
C283
8,160,000.00 6/47 2.600% 35,000.00 6/22 12/22 & 6/23 8,060,000.00 Chowchilla PFA Taxable
Waste Water Revenue Bond
Series 2017A, B and C
2017 Waste
Water
Revenue
Series A, B &
C 242
3,310,000.00 6/47 2.650% 35,000.00 6/22 12/22 & 6/23 3,045,000.00 Taxable Pension Obligation
Bond Series 2019
Pension
Obligation
Bond 919
10,500,000.00 7/46 2.940% 495,000.000 7/23 7/22 & 1/23 9,235,000.00 Water Loan Project Meter
Project 282 3,205,991.00 07/38 0.000% 160,299.56 7/23 7/22 & 1/23 2,404,493.20 Community Facilities District
No.2006-1 Improvement
Area Special Tax Bond Series
2007
CFD 800 8,615,000.00 9/37 4.500% 260,000.00 9/22 9/22 & 3/23 5,845,000.00 Chowchilla Public Financing
Authority2017 Refunding
Revenue
Bonds(Reassessment District
No. 2003-1 Greenhills
Greenhills
Assessment
District 840
7,260,000.00 9/23 5.120% 488,000.00 9/22 9/22 & 3/23 518,000.00 Limited Obligation
Refunding Improvement
Bond City of Chowchilla
Reassessment District No.
2013-1 (Pheasant Run)
Pheasant Run
AD842 3,962,800.00 9/27 3.870% 300,900.00 9/22 9/22 & 3/23 2,590,900.00 Chowchilla Redevelopment
Agency Tax Allocation Bond,
Series 2005(Chowchilla
Redevelopment Project)
Successor
Agency 957 6,190,000.00 8/36 4.000% 265,000.00 8/22 8/22 & 2/23 4,675,000.00 228
PUBLIC FINANCE AUTHORITY – CIVIC CENTER
916
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
916 1720 3364 Contract Services 863 1,200 250 500
Total Operations and Maintenance 863 1,200 250 500
916 1720 3705 Refi Lease Rev Bond Interest 7,811 3,957 - - 916 1720 3974 Bond Interest-05 158,331 158,331 158,332 149,144 916 1720 3975 Refi Lease Rev Bond Principal 188,000 193,000 210,000 220,000 Total Debt Service 354,142 355,288 368,332 369,144
GRAND TOTAL DEPARTMENT APPROPRIATIONS 355,005 356,488 368,582 369,644

REVENUES
916 1705 7100 Transfer-In 356,125 356,415 368,582 369,644 Total Transfers In 356,125 356,415 368,582 369,644
916 1720 8401 Investment Earnings 23 73 - -
Total Other Revenues 23 73 - -
GRAND TOTAL DEPARTMENT REVENUES 356,147 356,488 368,582 369,644 229
PUBLIC FINANCE AUTHORITY – GENERAL FUND
CREB
918
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-
2024
Adopted

APPROPRIATIONS
918 1705 3026 Bank Service Fees 3,000 3,000 3,000 3,000 918 1705 3364 Contract Services 1,200 1,200 1,600 1,600 918 1705 3810 Amortization of Bond Issuance 1,551 1,551 1,551 1,551 Total Operations and Maintenance 5,751 5,751 6,151 6,151 918 1705 3973 Principal Expense 15,000 20,000 20,000 25,000 918 1705 3974 Bond Interest 158,254 157,872 157,318 156,724 Total Debt Service 173,254 177,872 177,318 181,724
918 1705 5100 Fund Transfers Out-100 4,635 - - -
Total Transfer Out 4,635 - - -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 183,640 183,623 183,469 187,875

REVENUES
918 1705 7100 Transfer-In 122,914 129,220 129,778 134,210 Total Transfers In 122,914 129,220 129,778 134,210
918 1705 8401 Investment Earnings 3 47 - -
918 1705 8500 CREB Bond Revenue 81,716 54,357 53,665 53,665 Total Other Revenues 81,719 54,403 53,665 53,665
GRAND TOTAL DEPARTMENT REVENUES 204,634 183,623 183,443 187,875 230
PUBLIC FINANCE AUTHORITY – WATER FUND CREB
283
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
283 7605 3326 Bank Service Fees 3,000 3,000 3,300 3,300 283 7605 3364 Contract Services 1,600 1,600 1,700 1,700 283 7605 3805 Amortization of Bond Discounts 5,234 5,234 5,234 5,234 Total Operations and Maintenance 9,834 9,834 10,234 10,234 283 7605 3804 Bond Payment - - 35,000 25,000
283 7605 3938 Bond Interest Payment 361,348 360,649 359,833 358,737 Total Debt Service 361,348 360,649 394,833 383,737
283 7605 5280 Transfer Out - Water 18,347 - - -
Total Transfer Out 18,347 - - -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 389,529 370,483 405,067 393,971

REVENUES
283 7605 7280 Transfer-In 321,387 279,831 315,606 304,210 Total Transfers In 321,387 279,831 315,606 304,210
283 7605 8300 Amortization of Premium 21,250 21,250 21,250 21,250 283 7605 8401 Investment Earnings 9 8 - -
283 7605 8500 CREB Subsidy Revenue 104,311 69,394 68,211 68,511 Total Other Revenues 125,570 90,652 89,461 89,761
GRAND TOTAL DEPARTMENT REVENUES 446,956 370,483 405,067 393,971 231
PUBLIC FINANCE AUTHORITY – WASTEWATER CREB
242
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
242 5705 3026 Bank Service Fees - - 3,300 3,300
242 5705 3364 Contract Services 1,600 4,600 1,600 1,600 242 5705 3805 Amortization of Bond Discounts 5,174 5,174 5,174 5,174 Total Operations and Maintenance 6,774 9,774 10,074 10,074 242 5705 3804 Sewer Bond Principal - - 35,000 45,000
242 5705 3938 Bond Interest Payment 139,921 137,862 136,532 133,531 Total Debt Service 139,921 137,862 171,532 178,531
GRAND TOTAL DEPARTMENT APPROPRIATIONS 146,695 147,636 181,606 188,605

REVENUES
242 5705 7240 Transfer-In 132,288 61,628 96,655 103,675 Total Transfers In 132,288 61,628 96,655 103,675
242 5705 8300 Amortization of Premium 3,003 3,003 3,003 3,003 242 5705 8401 Investment Earnings 18 22 - -
242 5705 8500 CREB Subsidy Revenue 124,735 82,982 81,927 81,927 Total Other Revenues 127,756 86,007 84,930 84,930
GRAND TOTAL DEPARTMENT REVENUES 260,044 147,636 181,585 188,605 232

TAXABLE PENSION OBLIGATION BONDS
919
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
919 1705 3364 Contract Services 1,200 1,200 1,300 1,300 919 1705 3372 Trustee Fees 3,000 3,000 3,000 3,000
Total Operations and Maintenance 4,200 4,200 4,300 4,300 919 1705 3973 Principal Expense 345,000 425,000 495,000 530,000 919 1705 3974 Bond Interest 407,640 396,108 381,901 365,675 Total Debt Service 752,640 821,108 876,901 895,675
GRAND TOTAL DEPARTMENT APPROPRIATIONS 756,840 825,308 881,201 899,975

REVENUES
919 1705 7100 Transfer-In 756,835 780,158 813,244 833,408 919 1705 7340 Transfer-In - 44,919 64,957 66,567
Total Transfers In 756,835 825,077 878,201 899,975
919 1705 8401 Investment Earnings 1 1 - -
Total Other Revenues 1 1 - -
GRAND TOTAL DEPARTMENT REVENUES 756,836 825,078 878,201 899,975 233

WATER LOAN PROJECT
282
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
282 7705 3032 Bad Debt Expense 1,214 721 500 500
282 7705 3372 Trustee Fees 945 945 1,000 1,000
Total Operations and
Maintenance 2,159 1,666 1,500 1,500
282 7705 3804 State Loan Principal Pmt - - 160,300 160,300 Total Debt Service - - 160,300 160,300
GRAND TOTAL DEPARTMENT APPROPRIATIONS 2,159 1,666 161,800 161,800

REVENUES
282 7705 8401 Investment Earnings 3,930 2,854 11,221 10,129 282 7705 8772 Collections Proceeds 134 66 73 -
Total Other Revenues 4,064 2,920 11,294 10,129
282 7705 8756
Water Bond-Systems
Upgrade 154,841 193,431 157,000 157,000
282 7705 8757 Water Systems Upgrade 39,084 29 40,000 40,000 Total Charges for Services 193,926 193,460 197,000 197,000 GRAND TOTAL DEPARTMENT REVENUES 197,990 196,380 208,294 207,129 234

DEBT AMORTIZATION SCHEDULES
235

DEBT AMORTIZATION SCHEDULE
2005 Refunding Lease Revenue Bond Series A
City of Chowchilla
Chowchilla Public Financing Authority
2005 Refunding Lease Revenue Bond Series A
Civic Center Project
Bonds Dated: 7/1/2006
Bonds Issued: $5,890,000.00

PAYMENT DATE INTEREST RATE PRINCIPAL INTEREST PAYMENT TOTAL BALANCE 1/1/2006 - - 91,804.89 91,804.89 5,890,000.00
7/1/2006 - - 123,320.00 123,320.00 5,890,000.00
1/1/2007 - - 123,320.00 123,320.00 5,890,000.00
7/1/2007 - - 123,320.00 123,320.00 5,890,000.00
1/1/2008 - 123,320.00 123,320.00 5,890,000.00
7/1/2008 3.000% 120,000.00 123,320.00 243,320.00 5,770,000.00 1/1/2009 3.000 - 121,520.00 121,520.00 5,770,000.00
7/1/2009 3.000 125,000.00 121,520.00 246,520.00 5,645,000.00 1/1/2010 3.000 - 119,645.00 119,645.00 5,645,000.00
7/1/2010 3.200 130,000.00 119,645.00 249,645.00 5,515,000.00 1/1/2011 3.200 - 117,565.00 117,565.00 5,515,000.00
7/1/2011 3.350 130,000.00 117,565.00 247,565.00 5,385,000.00 1/1/2012 3.350 - 115,387.50 115,387.50 5,385,000.00
7/1/2012 3.500 135,000.00 115,387.50 250,387.50 5,250,000.00 1/1/2013 3.500 - 113,025.00 113,025.00 5,250,000.00
7/1/2013 3.625 140,000.00 113,025.01 253,025.01 5,110,000.00 1/1/2014 3.625 - 110,487.51 110,487.51 5,110,000.00
7/1/2014 3.750 145,000.00 110,487.51 255,487.51 4,965,000.00 1/1/2015 3.750 - 107,768.75 107,768.75 4,965,000.00
7/1/2015 4.000 150,000.00 107,768.75 257,768.75 4,815,000.00 1/1/2016 4.000 - 104,768.75 104,768.75 4,815,000.00
7/1/2016 4.000 160,000.00 104,768.75 264,768.75 4,655,000.00 1/1/2017 4.000 - 101,568.75 101,568.75 4,655,000.00
1,235,000.00 2,630,308.67 3,865,308.67
PARTIAL REFUNDING OF $1,120,000 TO NEW PFA REVENUE BOND 7/1/2016 7/1/2017 4.000% - 79,165.63 79,165.63 3,565,000.00
1/1/2018 4.000 - 79,165.63 79,165.63 3,565,000.00
7/1/2018 4.000 - 79,165.63 79,165.63 3,565,000.00
1/1/2019 4.000 - 79,165.63 79,165.63 3,565,000.00
7/1/2019 4.000 - 79,165.63 79,165.63 3,565,000.00
1/1/2020 4.125 - 79,165.63 79,165.63 3,565,000.00
7/1/2020 4.125 - 79,165.63 79,165.63 3,565,000.00
1/1/2021 4.000 - 79,165.63 79,165.63 3,565,000.00
236
7/1/2021 4.250 - 79,165.63 79,165.63 3,565,000.00
1/1/2022 4.250 - 79,165.63 79,165.63 3,565,000.00
7/1/2022 4.250 - 79,165.63 79,165.63 3,565,000.00
1/1/2023 4.250 - 79,165.63 79,165.63 3,565,000.00
7/1/2023 4.375 210,000.00 79,165.63 289,165.63 3,355,000.00 1/1/2024 4.375 - 74,571.88 74,571.88 3,355,000.00
7/1/2024 4.375 220,000.00 74,571.88 294,571.88 3,135,000.00 1/1/2025 4.375 - 69,759.38 69,759.38 3,135,000.00
7/1/2025 4.375 230,000.00 69,759.38 299,759.38 2,905,000.00 1/1/2026 4.375 - 64,728.13 64,728.13 2,905,000.00
7/1/2026 4.375 235,000.00 64,728.13 299,728.13 2,670,000.00 1/1/2027 4.375 - 59,587.50 59,587.50 2,670,000.00
7/1/2027 4.375 250,000.00 59,587.50 309,587.50 2,420,000.00 1/1/2028 4.375 - 54,118.75 54,118.75 2,420,000.00
7/1/2028 4.375 260,000.00 54,118.75 314,118.75 2,160,000.00 1/1/2029 4.375 - 48,431.25 48,431.25 2,160,000.00
7/1/2029 4.375 270,000.00 48,431.25 318,431.25 1,890,000.00 1/1/2030 4.375 - 42,525.00 42,525.00 1,890,000.00
7/1/2030 4.500 280,000.00 42,525.00 322,525.00 1,610,000.00 1/1/2031 4.500 - 36,225.00 36,225.00 1,610,000.00
6/1/1945 4.833 295,000.00 36,225.00 331,225.00 1,315,000.00 1/1/2032 4.500 - 29,587.50 29,587.50 1,315,000.00
7/1/2032 4.500 310,000.00 29,587.50 339,587.50 1,005,000.00 1/1/2033 4.500 - 22,612.50 22,612.50 1,005,000.00
7/1/2033 4.500 320,000.00 22,612.50 342,612.50 685,000.00 1/1/2034 4.500 - 15,412.50 15,412.50 685,000.00
7/1/2034 4.500 335,000.00 15,412.50 350,412.50 350,000.00 1/1/2035 4.500 - 7,875.00 7,875.00 350,000.00
7/1/2035 4.500 350,000.00 7,875.00 357,875.00 -
GRAND TOTAL 3,565,000.00 2,080,021.97 5,645,021.97 -
237

DEBT AMORTIZATION SCHEDULE
Public Finance Authority - General Fund CREB
City of Chowchilla
Public Financing Authority
Lease Revenue Bond (General Fund CREB)
Bonds Dated: 7/19/2017
Bonds Issued: $3,630,000.00

PAYMENT

DATE INTEREST RATE PRINCIPAL INTEREST ESTIMATED SUBSIDY PAYMENT TOTAL BALANCE 3,630,000.00
12/1/2017 0.000% - $51,872.06 ($17,888.30) $33,983.76 3,630,000.00 6/1/2018 0.000 - 79,126.88 (26,832.44) 52,294.44 3,630,000.00 12/1/2018 0.000 - 79,126.88 (26,832.44) 52,294.44 3,630,000.00 6/1/2019 0.000 - 79,126.88 (26,832.44) 52,294.44 3,630,000.00 12/1/2019 0.000 - 79,126.88 (26,832.44) 52,294.44 3,630,000.00 6/1/2020 0.000 - 79,126.88 (26,832.44) 52,294.44 3,630,000.00 12/1/2020 0.000 - 79,126.88 (26,832.44) 52,294.44 3,630,000.00 6/1/2021 2.550 $15,000.00 79,126.88 (26,832.44) 67,294.44 3,615,000.00 12/1/2021 0.000 - 78,935.93 (26,832.44) 52,103.49 3,615,000.00 6/1/2022 2.550 20,000.00 78,935.93 (26,832.44) 72,103.49 3,595,000.00 12/1/2022 0.000 - 78,658.93 (26,832.44) 51,826.49 3,595,000.00 6/1/2023 2.970 20,000.00 78,658.93 (26,832.44) 71,826.49 3,575,000.00 12/1/2023 0.000 - 78,361.93 (26,832.44) 51,529.49 3,575,000.00 6/1/2024 3.180 25,000.00 78,361.93 (26,832.44) 76,529.49 3,550,000.00 12/1/2024 0.000 - 77,964.68 (26,832.44) 51,132.24 3,550,000.00 6/1/2025 3.250 25,000.00 77,964.68 (26,832.44) 76,132.24 3,525,000.00 12/1/2025 0.000 - 77,558.68 (26,832.44) 50,726.24 3,525,000.00 6/1/2026 0.000 - 77,558.68 (26,832.44) 50,726.24 3,525,000.00 12/1/2026 0.000 - 77,558.68 (26,832.44) 50,726.24 3,525,000.00 6/1/2027 3.860 30,000.00 77,558.68 (26,832.44) 80,726.24 3,495,000.00 12/1/2027 0.000 - 76,980.38 (26,696.24) 50,284.14 3,495,000.00 6/1/2028 3.860 40,000.00 76,980.38 (26,696.24) 90,284.14 3,455,000.00 12/1/2028 0.000 - 76,209.18 (26,491.93) 49,717.25 3,455,000.00 6/1/2029 3.860 40,000.00 76,209.18 (26,491.93) 89,717.25 3,415,000.00 12/1/2029 0.000 - 75,437.58 (26,219.52) 49,218.06 3,415,000.00 6/1/2030 3.860 45,000.00 75,437.58 (26,219.52) 94,218.06 3,370,000.00 12/1/2030 0.000 - 74,560.58 (25,879.01) 48,681.57 3,370,000.00 6/1/2031 3.860 60,000.00 74,560.58 (25,879.01) 108,681.57 3,310,000.00 12/1/2031 0.000 - 73,523.18 (25,470.39) 48,052.79 3,310,000.00 6/1/2032 3.510 70,000.00 73,523.18 (25,470.39) 118,052.79 3,240,000.00 12/1/2032 0.000 - 72,295.38 (25,470.39) 46,824.99 3,240,000.00 6/1/2033 3.690 85,000.00 72,295.38 (24,993.67) 132,301.71 3,155,000.00 12/1/2033 0.000 - 70,726.50 (24,993.67) 45,732.83 3,155,000.00 6/1/2034 3.750 95,000.00 70,726.50 (24,380.75) 141,345.75 3,060,000.00 238
12/1/2034 0.000 - 68,946.50 (24,380.75) 44,565.75 3,060,000.00 6/1/2035 3.770 110,000.00 68,946.50 (23,699.72) 155,246.78 2,950,000.00 12/1/2035 0.000 - 66,875.50 (23,699.72) 43,175.78 2,950,000.00 6/1/2036 3.820 130,000.00 66,875.50 (22,882.49) 173,993.01 2,820,000.00 12/1/2036 0.000 - 64,394.75 (22,882.49) 41,512.26 2,820,000.00 6/1/2037 3.840 140,000.00 64,394.75 (21,929.05) 182,465.70 2,680,000.00 12/1/2037 0.000 - 61,704.25 (21,929.05) 39,775.20 2,680,000.00 6/1/2038 4.590 165,000.00 61,704.25 (20,839.41) 205,864.84 2,515,000.00 12/1/2038 0.000 - 57,919.00 (20,839.41) 37,079.59 2,515,000.00 6/1/2039 4.590 185,000.00 57,919.00 (19,613.56) 223,305.44 2,330,000.00 12/1/2039 0.000 - 53,671.50 (19,613.56) 34,057.94 2,330,000.00 6/1/2040 4.620 230,000.00 53,671.50 (18,251.51) 265,419.99 2,100,000.00 12/1/2040 0.000 - 48,355.63 (16,685.15) 31,670.48 2,100,000.00 6/1/2041 4.620 250,000.00 48,355.63 (16,685.15) 281,670.48 1,850,000.00 12/1/2041 0.000 - 42,577.50 (14,982.58) 27,594.92 1,850,000.00 6/1/2042 4.620 275,000.00 42,577.50 (14,982.58) 302,594.92 1,575,000.00 12/1/2042 0.000 - 36,231.00 (13,075.71) 23,155.29 1,575,000.00 6/1/2043 4.660 295,000.00 36,231.00 (13,075.51) 318,155.49 1,280,000.00 12/1/2043 0.000 - 29,363.63 (10,964.53) 18,399.10 1,280,000.00 6/1/2044 4.650 325,000.00 29,363.63 (10,964.53) 343,399.10 955,000.00 12/1/2044 0.000 - 21,811.75 (8,580.93) 13,230.82 955,000.00 6/1/2045 4.640 350,000.00 21,811.75 (8,580.93) 363,230.82 605,000.00 12/1/2045 0.000 - 13,684.00 (5,993.03) 7,690.97 605,000.00 6/1/2046 4.630 375,000.00 13,684.00 (5,993.03) 382,690.97 230,000.00 12/1/2046 0.000 - 4,996.75 (3,132.72) 1,864.03 230,000.00 6/1/2047 4.350 230,000.00 4,996.75 (3,132.72) 231,864.03 - GRANT TOTAL 3,630,000.00 3,724,366.79 -1,296,447.14 6,057,919.65 - 239

DEBT AMORTIZATION SCHEDULE
Public Finance Authority - Water Fund CREB
City of Chowchilla
Public Financing Authority
Water Revenue Bonds (CREB)
Bonds Dated: 6/15/2017
Bonds Issued: $8,160,000.00

PAYMENT

DATE INTEREST RATE PRINCIPAL INTEREST ESTIMATED SUBSIDY PAYMENT TOTAL BALANCE 8,160,000.00
12/1/2017 0.000% - $152,702.05 ($34,255.63) $118,446.42 8,160,000.00 6/1/2018 0.000 - 180,831.38 (34,255.63) $146,575.75 8,160,000.00 12/1/2018 0.000 - 180,831.38 (34,255.63) $146,575.75 8,160,000.00 6/1/2019 0.000 - 180,831.38 (34,255.63) $146,575.75 8,160,000.00 12/1/2019 0.000 - 180,831.38 (34,255.63) $146,575.75 8,160,000.00 6/1/2020 2.600 $10,000.00 180,831.38 (34,255.63) $156,575.75 8,150,000.00 12/1/2020 0.000 - 180,701.38 (34,255.63) $146,445.75 8,150,000.00 6/1/2021 2.730 25,000.00 180,701.38 (34,255.63) $171,445.75 8,125,000.00 12/1/2021 0.000 - 180,360.13 (34,255.63) $146,104.50 8,125,000.00 6/1/2022 2.960 30,000.00 180,360.13 (34,255.63) $176,104.50 8,095,000.00 12/1/2022 0.000 - 179,916.13 (34,255.63) $145,660.50 8,095,000.00 6/1/2023 3.130 35,000.00 179,916.13 (34,255.63) $180,660.50 8,060,000.00 12/1/2023 0.000 - 179,368.38 (34,255.63) $145,112.75 8,060,000.00 6/1/2024 0.000 - 179,368.38 (34,255.63) $145,112.75 8,060,000.00 12/1/2024 0.000 - 179,368.38 (34,255.63) $145,112.75 8,060,000.00 6/1/2025 4.000 25,000.00 179,368.38 (34,255.63) $170,112.75 8,035,000.00 12/1/2025 0.000 - 178,868.38 (34,255.63) $144,612.75 8,035,000.00 6/1/2026 4.000 40,000.00 178,868.38 (34,255.63) $184,612.75 7,995,000.00 12/1/2026 0.000 - 178,068.38 (34,255.63) $143,812.75 7,995,000.00 6/1/2027 3.943 65,000.00 178,068.38 (34,255.63) $208,812.75 7,930,000.00 12/1/2027 0.000 - 176,786.88 (34,119.43) $142,667.45 7,930,000.00 6/1/2028 3.940 90,000.00 176,786.88 (34,119.43) $232,667.45 7,840,000.00 12/1/2028 0.000 - 175,013.88 (33,847.02) $141,166.86 7,840,000.00 6/1/2029 3.963 115,000.00 175,013.88 (33,847.02) $256,166.86 7,725,000.00 12/1/2029 0.000 - 172,735.13 (33,506.20) $139,228.93 7,725,000.00 6/1/2030 3.985 140,000.00 172,735.13 (33,506.20) $279,228.93 7,585,000.00 12/1/2030 0.000 - 169,945.63 (33,097.89) $136,847.74 7,585,000.00 6/1/2031 4.007 170,000.00 169,945.63 (33,097.89) $306,847.74 7,415,000.00 12/1/2031 0.000 - 166,539.63 (32,553.07) $133,986.56 7,415,000.00 6/1/2032 4.033 200,000.00 166,539.63 (32,553.07) $333,986.56 7,215,000.00 12/1/2032 0.000 - 162,507.13 (31,872.04) $130,635.09 7,215,000.00 6/1/2033 3.384 230,000.00 162,507.13 (31,872.04) $360,635.09 6,985,000.00 240
12/1/2033 0.000 - 158,615.00 (31,122.91) $127,492.09 6,985,000.00 6/1/2034 3.485 265,000.00 158,615.00 (31,122.91) $392,492.09 6,720,000.00 12/1/2034 0.000 - 153,996.75 (30,237.58) $123,759.17 6,720,000.00 6/1/2035 3.502 305,000.00 153,996.75 (30,237.58) $428,759.17 6,415,000.00 12/1/2035 0.000 - 148,656.50 (29,147.93) $119,508.57 6,415,000.00 6/1/2036 3.593 345,000.00 148,656.50 (29,147.93) $464,508.57 6,070,000.00 12/1/2036 0.000 - 142,458.88 (27,922.09) $114,536.79 6,070,000.00 6/1/2037 3.592 385,000.00 142,458.88 (27,922.09) $499,536.79 5,685,000.00 12/1/2037 0.000 - 135,544.50 (26,560.03) $108,984.47 5,685,000.00 6/1/2038 4.802 435,000.00 135,544.50 (26,560.03) $543,984.47 5,250,000.00 12/1/2038 0.000 - 125,100.75 (24,993.67) $100,107.08 5,250,000.00 6/1/2039 4.801 490,000.00 125,100.75 (24,993.67) $590,107.08 4,760,000.00 12/1/2039 0.000 - 113,338.25 (23,223.00) $90,115.25 4,760,000.00 6/1/2040 4.802 550,000.00 113,338.25 (23,223.00) $640,115.25 4,210,000.00 12/1/2040 0.000 - 100,132.00 (21,248.03) $78,883.97 4,210,000.00 6/1/2041 4.803 610,000.00 100,132.00 (21,248.03) $688,883.97 3,600,000.00 12/1/2041 0.000 - 85,482.00 (19,068.74) $66,413.26 3,600,000.00 6/1/2042 4.801 680,000.00 85,482.00 (19,068.74) $746,413.26 2,920,000.00 12/1/2042 0.000 - 69,157.00 (16,617.05) $52,539.95 2,920,000.00 6/1/2043 4.833 755,000.00 69,157.00 (16,617.05) $807,539.95 2,165,000.00 12/1/2043 0.000 - 50,912.00 (13,892.94) $37,019.06 2,165,000.00 6/1/2044 4.834 835,000.00 50,912.00 (13,892.94) $872,019.06 1,330,000.00 12/1/2044 0.000 - 30,730.00 (10,896.42) $19,833.58 1,330,000.00 6/1/2045 4.833 775,000.00 30,730.00 (10,896.42) $794,833.58 555,000.00 12/1/2045 0.000 - 12,126.75 (7,559.39) $4,567.36 555,000.00 6/1/2046 4.370 265,000.00 12,126.75 (7,559.39) $269,567.36 290,000.00 12/1/2046 0.000 - 6,336.50 (3,949.95) $2,386.55 290,000.00 6/1/2047 4.370 290,000.00 6,336.50 (3,949.95) $292,386.55 - GRANT TOTAL 8,160,000.00 8,282,391.43 (1,655,983.36) 14,786,408.07 - 241

DEBT AMORTIZATION SCHEDULE
Public Finance Authority - Wastewater Fund CREB
City of Chowchilla
Public Financing Authority
Wastewater Revenue Bonds (CREB)
5/23/2017
Bonds Issued: $3,310,000.00

PAYMENT

DATE INTEREST RATE PRINCIPAL INTEREST ESTIMATED SUBSIDY PAYMENT TOTAL BALANCE 3,310,000.00
12/1/2017 0.000% - $69,698.37 ($39,734.36) $29,964.01 3,310,000.00 6/1/2018 0.000 - 71,689.75 (40,963.26) 30,726.49 3,310,000.00 12/1/2018 0.000 - 71,689.75 (40,963.26) 30,726.49 3,310,000.00 6/1/2019 2.330 $65,000.00 71,689.75 (40,963.26) 95,726.49 3,245,000.00 12/1/2019 0.000 - 70,932.50 (40,963.26) 29,969.24 3,245,000.00 6/1/2020 2.650 65,000.00 70,932.50 (40,963.26) 94,969.24 3,180,000.00 12/1/2020 0.000 - 70,071.25 (40,963.26) 29,107.99 3,180,000.00 6/1/2021 3.402 65,000.00 70,071.25 (40,963.26) 94,107.99 3,115,000.00 12/1/2021 0.000 - 68,965.50 (40,963.26) 28,002.24 3,115,000.00 6/1/2022 4.000 35,000.00 68,965.50 (40,963.26) 63,002.24 3,080,000.00 12/1/2022 0.000 - 68,265.50 (40,963.26) 27,302.24 3,080,000.00 6/1/2023 4.000 35,000.00 68,265.50 (40,963.26) 62,302.24 3,045,000.00 12/1/2023 0.000 - 67,565.50 (40,963.26) 26,602.24 3,045,000.00 6/1/2024 4.000 40,000.00 67,565.50 (40,963.26) 66,602.24 3,005,000.00 12/1/2024 0.000 - 66,765.50 (40,963.26) 25,802.24 3,005,000.00 6/1/2025 4.000 45,000.00 66,765.50 (40,963.26) 70,802.24 2,960,000.00 12/1/2025 0.000 - 65,865.50 (40,963.26) 24,902.24 2,960,000.00 6/1/2026 4.000 50,000.00 65,865.50 (40,963.26) 74,902.24 2,910,000.00 12/1/2026 0.000 - 64,865.50 (40,963.26) 23,902.24 2,910,000.00 6/1/2027 3.790 45,000.00 64,865.50 (40,963.26) 68,902.24 2,865,000.00 12/1/2027 0.000 - 64,012.75 (40,329.80) 23,682.95 2,865,000.00 6/1/2028 3.890 50,000.00 64,012.75 (40,329.80) 73,682.95 2,815,000.00 12/1/2028 0.000 - 63,040.25 (39,625.97) 23,414.28 2,815,000.00 6/1/2029 3.990 60,000.00 63,040.25 (39,625.97) 83,414.28 2,755,000.00 12/1/2029 0.000 - 61,843.25 (38,781.36) 23,061.89 2,755,000.00 6/1/2030 4.090 65,000.00 61,843.25 (38,781.36) 88,061.89 2,690,000.00 12/1/2030 0.000 - 60,514.00 (37,866.38) 22,647.62 2,690,000.00 6/1/2031 4.190 75,000.00 60,514.00 (37,866.38) 97,647.62 2,615,000.00 12/1/2031 0.000 - 58,942.75 (36,810.62) 22,132.13 2,615,000.00 6/1/2032 4.290 85,000.00 58,942.75 (36,810.62) 107,132.13 2,530,000.00 12/1/2032 0.000 - 57,119.50 (35,614.10) 21,505.40 2,530,000.00 6/1/2033 4.430 85,000.00 57,119.50 (35,614.10) 106,505.40 2,445,000.00 242
12/1/2033 0.000 - 55,236.75 (34,417.58) 20,819.17 2,445,000.00 6/1/2034 4.430 100,000.00 55,236.75 (34,417.58) 120,819.17 2,345,000.00 12/1/2034 0.000 - 53,021.75 (33,009.91) 20,011.84 2,345,000.00 6/1/2035 4.430 105,000.00 53,021.75 (33,009.91) 125,011.84 2,240,000.00 12/1/2035 0.000 - 50,696.00 (31,531.85) 19,164.15 2,240,000.00 6/1/2036 4.430 115,000.00 50,696.00 (31,531.85) 134,164.15 2,125,000.00 12/1/2036 0.000 - 48,148.75 (29,913.03) 18,235.72 2,125,000.00 6/1/2037 4.430 125,000.00 48,148.75 (29,913.03) 143,235.72 2,000,000.00 12/1/2037 0.000 - 45,380.00 (28,153.44) 17,226.56 2,000,000.00 6/1/2038 4.480 135,000.00 45,380.00 (28,153.44) 152,226.56 1,865,000.00 12/1/2038 0.000 - 42,356.00 (26,253.08) 16,102.92 1,865,000.00 6/1/2039 4.480 150,000.00 42,356.00 (26,253.08) 166,102.92 1,715,000.00 12/1/2039 0.000 - 38,996.00 (24,141.57) 14,854.43 1,715,000.00 6/1/2040 4.480 165,000.00 38,996.00 (24,141.57) 179,854.43 1,550,000.00 12/1/2040 0.000 - 35,300.00 (21,818.92) 13,481.08 1,550,000.00 6/1/2041 4.480 185,000.00 35,300.00 (21,818.92) 198,481.08 1,365,000.00 12/1/2041 0.000 - 31,156.00 (19,214.72) 11,941.28 1,365,000.00 6/1/2042 4.480 205,000.00 31,156.00 (19,214.72) 216,941.28 1,160,000.00 12/1/2042 0.000 - 26,564.00 (16,329.00) 10,235.00 1,160,000.00 6/1/2043 4.580 200,000.00 26,564.00 (16,329.00) 210,235.00 960,000.00 12/1/2043 0.000 - 21,984.00 (13,513.67) 8,470.34 960,000.00 6/1/2044 4.580 210,000.00 21,984.00 (13,513.65) 218,470.35 750,000.00 12/1/2044 0.000 - 17,175.00 (10,557.54) 6,617.46 750,000.00 6/1/2045 4.580 225,000.00 17,175.00 (10,557.54) 231,617.46 525,000.00 12/1/2045 0.000 - 12,022.50 (7,390.28) 4,632.22 525,000.00 6/1/2046 4.580 250,000.00 12,022.50 (73,690.28) 188,332.22 275,000.00 12/1/2046 0.000 - 6,297.50 (3,871.10) 2,426.40 275,000.00 6/1/2047 4.580 275,000.00 6,297.50 (3,871.10) 277,426.40 - GRANT TOTAL 3,310,000.00 3,070,974.62 (1,942,624.12) 4,438,350.50 - 243

DEBT AMORTIZATION SCHEDULE
Taxable Pension Obligation Bond Series 2019
City of Chowchilla
Taxable Pension Obligation
Current Debt Service Schedule
Dated: 3/6/2019
Amount Issued: $10,500,000

PAYMENT DATE INTEREST RATE PRINCIPAL INTEREST PAYMENT TOTAL BALANCE 7/15/2019 2.940% - 130,691.83 130,691.83 10,500,000.00
1/15/2020 2.940 - 206,355.50 206,355.50 10,500,000.00
7/15/2020 2.940 345,000.00 206,355.50 551,355.50 10,155,000.00 1/15/2021 3.040 - 201,284.00 201,284.00 10,155,000.00
7/15/2021 3.040 425,000.00 201,284.00 626,284.00 9,730,000.00 1/15/2022 3.130 - 194,824.00 194,824.00 9,730,000.00
7/15/2022 3.130 495,000.00 194,824.00 689,824.00 9,235,000.00 1/15/2023 3.200 - 187,077.25 187,077.25 9,235,000.00
7/15/2023 3.200 530,000.00 187,077.25 717,077.25 8,705,000.00 1/15/2024 3.300 - 178,597.25 178,597.25 8,705,000.00
7/15/2024 3.300 575,000.00 178,597.25 753,597.25 8,130,000.00 1/15/2025 3.440 - 169,109.75 169,109.75 8,130,000.00
7/15/2025 3.440 620,000.00 169,109.75 789,109.75 7,510,000.00 1/15/2026 3.540 - 158,445.75 158,445.75 7,510,000.00
7/15/2026 3.540 470,000.00 158,445.75 628,445.75 7,040,000.00 1/15/2027 3.640 - 150,126.75 150,126.75 7,040,000.00
7/15/2027 3.640 510,000.00 150,126.75 660,126.75 6,530,000.00 1/15/2028 3.740 - 140,844.75 140,844.75 6,530,000.00
7/15/2028 3.740 545,000.00 140,844.75 685,844.75 5,985,000.00 1/15/2029 3.890 - 130,653.25 130,653.25 5,985,000.00
7/15/2029 3.890 590,000.00 130,653.25 720,653.25 5,395,000.00 1/15/2030 3.990 - 119,177.75 119,177.75 5,395,000.00
7/15/2030 3.990 640,000.00 119,177.75 759,177.75 4,755,000.00 1/15/2031 4.040 - 106,409.75 106,409.75 4,755,000.00
7/15/2031 4.040 580,000.00 106,409.75 686,409.75 4,175,000.00 1/15/2032 4.250 - 94,693.75 94,693.75 4,175,000.00
7/15/2032 4.250 590,000.00 94,693.75 684,693.75 3,585,000.00 1/15/2033 4.250 - 82,156.25 82,156.25 3,585,000.00
7/15/2033 4.250 600,000.00 82,156.25 682,156.25 2,985,000.00 1/15/2034 4.250 - 69,406.25 69,406.25 2,985,000.00
7/15/2034 4.250 595,000.00 69,406.25 664,406.25 2,390,000.00 1/15/2035 4.750 - 56,762.50 56,762.50 2,390,000.00
7/15/2035 4.750 570,000.00 56,762.50 626,762.50 1,820,000.00 244
1/15/2036 4.750 - 43,225.00 43,225.00 1,820,000.00
7/15/2036 4.750 310,000.00 43,225.00 353,225.00 1,510,000.00 1/15/2037 4.750 - 35,862.50 35,862.50 1,510,000.00
7/15/2037 4.750 225,000.00 35,862.50 260,862.50 1,285,000.00 1/15/2038 4.750 - 30,518.75 30,518.75 1,285,000.00
7/15/2038 4.750 210,000.00 30,518.75 240,518.75 1,075,000.00 1/15/2039 4.750 - 25,531.25 25,531.25 1,075,000.00
7/15/2039 4.750 210,000.00 25,531.25 235,531.25 865,000.00 1/15/2040 4.750 - 20,543.75 20,543.75 865,000.00
7/15/2040 4.750 225,000.00 20,543.75 245,543.75 640,000.00 1/15/2041 4.750 - 15,200.00 15,200.00 640,000.00
7/15/2041 4.750 180,000.00 15,200.00 195,200.00 460,000.00 1/15/2042 4.750 - 10,925.00 10,925.00 460,000.00
7/15/2042 4.750 185,000.00 10,925.00 195,925.00 275,000.00 1/15/2043 4.750 - 6,531.25 6,531.25 275,000.00
7/15/2043 4.750 150,000.00 6,531.25 156,531.25 125,000.00 1/15/2044 4.750 - 2,968.75 2,968.75 125,000.00
7/15/2044 4.750 85,000.00 2,968.75 87,968.75 40,000.00
1/15/2045 4.750 - 950.00 950.00 40,000.00
7/15/2045 4.750 30,000.00 950.00 30,950.00 10,000.00
1/15/2046 4.750 - 237.50 237.50 10,000.00
7/15/2046 4.750 10,000.00 237.50 10,237.50 -
GRAND TOTAL 10,500,000.00 5,007,528.33 15,507,528.33 -
245

DEBT AMORTIZATION SCHEDULE
State Water Resources Control Board – Water Loan Project City of Chowchilla
State Water Resources Control Board
Safe Drinking Water Revolving Fund
Dated: 7/12/2016
Amount Issued: $3,205,991.00

PAYMENT DATE INTEREST RATE PRINCIPAL INTEREST PAYMENT TOTAL BALANCE 1/1/2019 0.000% 80,149.78 - 80,149.78 3,125,841.22
7/1/2019 0.000 80,149.78 - 80,149.78 3,045,691.44
1/1/2020 0.000 80,149.78 - 80,149.78 2,965,541.66
7/1/2020 0.000 80,149.78 - 80,149.78 2,885,391.88
1/1/2021 0.000 80,149.78 - 80,149.78 2,805,242.10
7/1/2021 0.000 80,149.78 - 80,149.78 2,725,092.32
1/1/2022 0.000 80,149.78 - 80,149.78 2,644,942.54
7/1/2022 0.000 80,149.78 - 80,149.78 2,564,792.76
1/1/2023 0.000 80,149.78 - 80,149.78 2,484,642.98
7/1/2023 0.000 80,149.78 - 80,149.78 2,404,493.20
1/1/2024 0.000 80,149.78 - 80,149.78 2,324,343.42
7/1/2024 0.000 80,149.78 - 80,149.78 2,244,193.64
1/1/2025 0.000 80,149.78 - 80,149.78 2,164,043.86
7/1/2025 0.000 80,149.78 - 80,149.78 2,083,894.08
1/1/2026 0.000 80,149.78 - 80,149.78 2,003,744.30
7/1/2026 0.000 80,149.78 - 80,149.78 1,923,594.52
1/1/2027 0.000 80,149.78 - 80,149.78 1,843,444.74
7/1/2027 0.000 80,149.78 - 80,149.78 1,763,294.96
1/1/2028 0.000 80,149.78 - 80,149.78 1,683,145.18
7/1/2028 0.000 80,149.78 - 80,149.78 1,602,995.40
1/1/2029 0.000 80,149.78 - 80,149.78 1,522,845.62
7/1/2029 0.000 80,149.78 - 80,149.78 1,442,695.84
1/1/2030 0.000 80,149.78 - 80,149.78 1,362,546.06
7/1/2030 0.000 80,149.78 - 80,149.78 1,282,396.28
1/1/2031 0.000 80,149.78 - 80,149.78 1,202,246.50
7/1/2031 0.000 80,149.78 - 80,149.78 1,122,096.72
1/1/2032 0.000 80,149.78 - 80,149.78 1,041,946.94
7/1/2032 0.000 80,149.78 - 80,149.78 961,797.16
1/1/2033 0.000 80,149.78 - 80,149.78 881,647.38
7/1/2033 0.000 80,149.78 - 80,149.78 801,497.60
1/1/2034 0.000 80,149.78 - 80,149.78 721,347.82
7/1/2034 0.000 80,149.78 - 80,149.78 641,198.04
1/1/2035 0.000 80,149.78 - 80,149.78 561,048.26
246
7/1/2035 0.000 80,149.78
- 80,149.78 480,898.48
1/1/2036 0.000 80,149.78 - 80,149.78 400,748.70
7/1/2036 0.000 80,149.78 - 80,149.78 320,598.92
1/1/2037 0.000 80,149.78 - 80,149.78 240,449.14
7/1/2037 0.000 80,149.78 - 80,149.78 160,299.36
1/1/2038 0.000 80,149.78 - 80,149.78 80,149.58
7/1/2038 0.000 80,149.58 ---
GRANT TOTAL 3,205,991.00 - 3,205,991.00 -
247

DEBT AMORTIZATION SCHEDULE
Reassessment District No. 2013-1 (Pheasant Run)
City of Chowchilla
Reassessment District No. 2013-1 (Pheasant Run)
Current Debt Service Schedule
Bonds Dated: 4/30/2014
Bonds Issued: $3,962,800.00

PAYMENT DATE INTEREST RATE PRINCIPAL INTEREST PAYMENT TOTAL BALANCE 9/2/2014 3.870% $-$51,972.12 $51,972.12 $3,962,800.00
3/2/2015 3.870 -76,680.18 76,680.18 3,962,800.00
3/2/2015 0.000 13,200.00 -13,200.00 3,949,600.00
9/2/2015 3.870 238,900.00 76,424.77 315,324.77 3,710,700.00 9/2/2015 0.000 14,000.00 -14,000.00 3,696,700.00
3/2/2016 3.870 -71,531.14 71,531.14 3,696,700.00
3/2/2016 0.000 12,400.00
-
12,400.00 3,684,300.00
9/2/2016 3.870 261,500.00 71,291.21 332,791.21 3,422,800.00 3/2/2017 3.870 20,200.00 66,488.54 86,688.54 3,402,600.00 9/2/2017 3.870 257,600.00 65,840.31 323,440.31 3,145,000.00 3/2/2018 3.870 11,000.00 60,855.75 395,296.06 3,134,000.00 9/2/2018 3.870 260,600.00 60,642.90 321,242.90 2,873,400.00 3/2/2019 3.870 10,000.00 55,600.29 386,843.19 2,863,400.00 9/2/2019 3.870 272,500.00 55,406.79 327,906.79 2,590,900.00 3/2/2020 3.870 -50,133.92 378,040.71 2,590,900.00
9/2/2020 3.870 279,700.00 49,940.42 329,640.42 2,311,200.00 3/2/2021 3.870 10,000.00 44,528.22 384,168.64 2,301,200.00 9/2/2021 3.870 292,200.00 44,528.22 336,728.22 2,009,000.00 3/2/2022 3.870 12,700.00 38,874.15 388,302.37 1,996,300.00 9/2/2022 3.870 300,900.00 38,628.41 339,528.41 1,695,400.00 3/2/2023 3.870 -32,805.99 372,334.40 1,695,400.00
9/2/2023 3.870 310,500.00 32,805.99 343,305.99 1,384,900.00 3/2/2024 3.870 26,797.82 370,103.81 1,384,900.00
9/2/2024 3.870 324,100.00 26,797.82 350,897.82 1,060,800.00 3/2/2025 3.870 -20,526.48 371,424.30 1,060,800.00
9/2/2025 3.870 341,300.00 20,526.48 361,826.48 719,500.00 3/2/2026 3.870 -13,922.33 375,748.81 719,500.00
9/2/2026 3.870 352,300.00 13,922.33 366,222.33 367,200.00 3/2/2027 3.870
-
7,105.32 373,327.65 367,200.00
9/2/2027 3.870 367,200.00 7,105.32 374,305.32 -
GRAND TOTAL 3,962,800.00 1,184,839.24 8,569,104.94 -
248

DEBT AMORTIZATION SCHEDULE
2003 Revenue Bonds (Greenhills Refunding)
City of Chowchilla
2003 REVENUE BONDS (GREENHILLS REFUNDING)
Current Debt Service Schedule
Bonds Dated: 8/26/2003
Bonds Issued: $7,260,00.00

PAYMENT DATE INTEREST RATE PRINCIPAL INTEREST PAYMENT TOTAL BALANCE 3/2/2004 2.500% - 202,720.63 202,720.63 7,260,000.00
3/2/2004 0.000 35,000.00 - 35,000.00 7,225,000.00
9/2/2004 2.500 220,000.00 195,111.25 415,111.25 7,005,000.00 3/2/2005 2.900 - 192,361.25 192,361.25 7,005,000.00
9/2/2005 2.900 235,000.00 192,361.25 427,361.25 6,770,000.00 9/2/2005 0.000 25,000.00 - 25,000.00 6,745,000.00
3/2/2006 3.400 - 188,250.00 188,250.00 6,745,000.00
3/2/2006 0.000 15,000.00 - 15,000.00 6,730,000.00
9/2/2006 3.400 245,000.00 187886.25 432,886.25 6,485,000.00 9/2/2006 0.000 15,000.00 - 15,000.00 6,470,000.00
3/2/2007 3.800 - 183,367.50 183,367.50 6,470,000.00
9/2/2007 3.800 245,000.00 183,367.50 428,367.50 6,225,000.00 3/2/2008 4.150 - 178,712.50 178,712.50 6,225,000.00
9/2/2008 4.150 255,000.00 178,712.50 433,712.50 5,970,000.00 3/2/2009 4.600 - 173,421.25 173,421.25 5,970,000.00
9/2/2009 4.600 265,000.00 173,421.25 438,421.25 5,705,000.00 3/2/2010 4.850 - 167,326.25 167,326.25 5,705,000.00
9/2/2010 4.850 280,000.00 167,326.25 447,326.25 5,425,000.00 3/2/2011 5.100 - 160,536.25 160,536.25 5,425,000.00
9/2/2011 5.100 290,000.00 160,536.25 450,536.25 5,135,000.00 3/2/2012 5.350 - 153,141.25 153,141.25 5,135,000.00
3/2/2012 0.000 55,000.00 - 55,000.00 5,080,000.00
9/2/2012 5.350 305,000.00 151,483.75 456,483.75 4,775,000.00 3/2/2013 5.500 - 143,325.00 143,325.00 4,775,000.00
3/2/2013 0.000 15,000.00 - 15,000.00 4,760,000.00
9/2/2013 5.500 325,000.00 142,865.00 467,865.00 4,435,000.00 3/2/2014 5.600 - 133,927.50 133,927.50 4,435,000.00
9/2/2014 5.600 340,000.00 133,927.50 473,927.50 4,095,000.00 9/2/2014 0.000 45,000.00 - 45,000.00 4,050,000.00
3/2/2015 5.700 - 123,045.00 123,045.00 4,050,000.00
9/2/2015 5.700 350,000.00 123,045.00 473,045.00 3,700,000.00 3/2/2016 6.000 - 113,070.00 113,070.00 3,700,000.00
3/2/2016 6.000 115,000.00 - 115,000.00 3,585,000.00
249
9/2/2016 6.000 25,000.00 - 474,555.00 3,560,000.00
9/2/2016 6.000 365,000.00 109,555.00 474,555.00 3,195,000.00 3/2/2017 6.000 25,000.00 - 25,000.00 3,170,000.00
3/2/2017 6.000 - 97,840.00 97,840.00 3,170,000.00
Refunded March 2017
9/2/2017 5.120 369,000.00 74,530.99 443,530.99 2,769,000.00 3/2/2018 5.120 8,000.00 70,886.40 78,886.40 2,761,000.00 9/2/2018 5.120 409,000.00 70,886.40 479,886.40 2,352,000.00 3/2/2019 5.120 60,210.53 60,210.53 2,352,000.00
9/2/2019 5.120 430,000.00 60,211.20 490,211.20 1,922,000.00 3/2/2020 5.120 -49,382.40 49,382.40 1,922,000.00
9/2/2020 5.120 442,000.00 49,203.20 491,203.20 1,480,000.00 3/2/2021 5.120 6,000.00 37,888.00 43,888.00 1,474,000.00 9/2/2021 5.120 467,000.00 37,734.40 504,734.40 1,007,000.00 3/2/2022 5.120 1,000.00 25,779.20 26,779.20 1,006,000.00 9/2/2022 5.120 488,000.00 25,753.60 513,753.60 518,000.00 3/2/2023 5.120 -13,260.80 13,260.80 518,000.00
9/2/2023 5.120 518,000.00 13,260.80 531,260.80 -
GRAND TOTAL 7,228,000.00 4,899,631.05 12,577,186.05 -
250

DEBT AMORTIZATION SCHEDULE
Community Facilities District No. 2006-1
City of Chowchilla
Community Facilities District No. 2006-1
Current Debt Service Schedule
Bonds Dated: 6/07/2007
Bonds Issued: $8,615,000.00

PAYMENT

DATE INTEREST RATE PRINCIPAL INTEREST PAYMENT TOTAL BALANCE 9/1/2007 3.875% - $96,458.25 $96,458.25 $8,615,000.00
3/1/2008 3.875 - 206,696.25 206,696.25 8,615,000.00
9/1/2008 3.875 - 206,696.25 206,696.25 8,615,000.00
3/1/2009 3.875 - 206,696.25 206,696.25 8,615,000.00
9/1/2009 3.875 150,000.00 206,696.25 356,696.25 8,465,000.00 3/1/2010 3.875 - 203,790.00 203,790.00 8,465,000.00
9/1/2010 4.000 155,000.00 203,790.00 358,790.00 8,310,000.00 3/1/2011 4.000 - 200,690.00 200,690.00 8,310,000.00
9/1/2011 4.000 160,000.00 200,690.00 360,690.00 8,150,000.00 3/1/2012 4.000 - 197,490.00 197,490.00 8,150,000.00
9/1/2012 4.000 170,000.00 197,490.00 367,490.00 7,980,000.00 3/1/2013 4.000 - 194,090.00 194,090.00 7,980,000.00
9/1/2013 4.125 175,000.00 194,090.00 369,090.00 7,805,000.00 3/1/2014 4.125 - 190,480.63 190,480.63 7,805,000.00
9/1/2014 4.300 180,000.00 190,480.63 370,480.63 7,625,000.00 3/1/2015 4.300 - 186,610.63 186,610.63 7,625,000.00
9/1/2015 4.400 190,000.00 186,610.63 376,610.63 7,435,000.00 3/1/2016 4.400 - 182,430.63 182,430.63 7,435,000.00
9/1/2016 4.500 200,000.00 182,430.63 382,430.63 7,235,000.00 3/1/2017 4.500 - 177,930.63 177,930.63 7,235,000.00
9/1/2017 4.500 210,000.00 177,930.63 387,930.63 7,025,000.00 3/1/2018 4.500 - 173,205.63 173,205.63 7,025,000.00
9/1/2018 4.500 215,000.00 173,205.63 388,205.63 6,810,000.00 3/1/2019 4.500 - 168,368.13 168,368.13 6,810,000.00
9/1/2019 4.500 225,000.00 168,368.13 393,368.13 6,585,000.00 3/1/2020 4.500 - 163,305.63 163,305.63 6,585,000.00
9/1/2020 4.600 235,000.00 163,305.63 398,305.63 6,350,000.00 3/1/2021 4.600 - 157,900.63 157,900.63 6,350,000.00
9/1/2021 4.625 245,000.00 157,900.63 402,900.63 6,105,000.00 3/1/2022 4.625 - 152,235.00 152,235.00 6,105,000.00
9/1/2022 4.700 260,000.00 152,235.00 412,235.00 5,845,000.00 3/1/2023 4.700 - 146,125.00 146,125.00 5,845,000.00
9/1/2023 5.000 270,000.00 146,125.00 416,125.00 5,575,000.00 3/1/2024 5.000 - 139,375.00 139,375.00 5,575,000.00
9/1/2024 5.000 285,000.00 139,375.00 424,375.00 5,290,000.00 251
3/1/2025 5.000 - 132,250.00 132,250.00 5,290,000.00
9/1/2025 5.000 300,000.00 132,250.00 432,250.00 4,990,000.00 3/1/2026 5.000 - 124,750.00 124,750.00 4,990,000.00
9/1/2026 5.000 315,000.00 124,750.00 439,750.00 4,675,000.00 3/1/2027 5.000 - 116,875.00 116,875.00 4,675,000.00
9/1/2027 5.000 330,000.00 116,875.00 446,875.00 4,345,000.00 3/1/2028 5.000 - 108,625.00 108,625.00 4,345,000.00
9/1/2028 5.000 345,000.00 108,625.00 453,625.00 4,000,000.00 3/1/2029 5.000 - 100,000.00 100,000.00 4,000,000.00
9/1/2029 5.000 365,000.00 100,000.00 465,000.00 3,635,000.00 3/1/2030 5.000 - 90,875.00 90,875.00 3,635,000.00
9/1/2030 5.000 380,000.00 90,875.00 470,875.00 3,255,000.00 3/1/2031 5.000 - 81,375.00 81,375.00 3,255,000.00
9/1/2031 5.000 400,000.00 81,375.00 481,375.00 2,855,000.00 3/1/2032 5.000 - 71,375.00 71,375.00 2,855,000.00
9/1/2032 5.000 420,000.00 71,375.00 491,375.00 2,435,000.00 3/1/2033 5.000 - 60,875.00 60,875.00 2,435,000.00
9/1/2033 5.000 440,000.00 60,875.00 500,875.00 1,995,000.00 3/1/2034 5.000 - 49,875.00 49,875.00 1,995,000.00
9/1/2034 5.000 465,000.00 49,875.00 514,875.00 1,530,000.00 3/1/2035 5.000 - 38,250.00 38,250.00 1,530,000.00
9/1/2035 5.000 485,000.00 38,250.00 523,250.00 1,045,000.00 3/1/2036 5.000 - 26,125.00 26,125.00 1,045,000.00
9/1/2036 5.000 510,000.00 26,125.00 536,125.00 535,000.00 3/1/2037 5.000 - 13,375.00 13,375.00 535,000.00
9/1/2037 5.000 535,000.00 13,375.00 548,375.00 -
GRAND TOTAL 8,615,000.00 8,220,548.33 16,835,548.33 -
252

DEBT AMORTIZATION SCHEDULE
Tax Allocation Bonds Series Refunding Bonds Series 2016 City of Chowchilla
Tax Allocation Bonds Refunding Bonds Series 2016
Successor Agency of the City of Chowchilla
Current Debt Service Schedule
Bonds Dated: 8/1/2016
Bonds Issued: $6,190,000

PAYMENT

DATE INTEREST RATE PRINCIPAL INTEREST PAYMENT TOTAL BALANCE 2/1/2017 2.000% - 71,641.50 71,641.50 6,190,000.00
8/1/2017 2.000 $ 260,000.00 90,178.13 350,178.13 5,930,000.00 2/1/2018 2.000 - 87,578.13 87,578.13 5,930,000.00
8/1/2018 2.000 240,000.00 87,578.13 327,578.13 5,690,000.00 2/1/2019 4.000 85,178.13 85,178.13 5,690,000.00
8/1/2019 4.000 240,000.00 85,178.13 325,178.13 5,450,000.00 2/1/2020 4.000 - 80,378.13 80,378.13 5,450,000.00
8/1/2020 4.000 250,000.00 80,378.13 330,378.13 5,200,000.00 2/1/2021 3.000 - 75,378.13 75,378.13 5,200,000.00
8/1/2021 3.000 260,000.00 75,378.13 335,378.13 4,940,000.00 2/1/2022 3.000 - 71,478.13 71,478.13 4,940,000.00
8/1/2022 3.000 265,000.00 71,478.13 336,478.13 4,675,000.00 2/1/2023 3.000 - 67,503.13 67,503.13 4,675,000.00
8/1/2023 3.000 275,000.00 67,503.13 342,503.13 4,400,000.00 2/1/2024 4.000 - 63,378.13 63,378.13 4,400,000.00
8/1/2024 4.000 285,000.00 63,378.13 348,378.13 4,115,000.00 2/1/2025 5.000 - 57,678.13 57,678.13 4,115,000.00
8/1/2025 5.000 295,000.00 57,678.13 352,678.13 3,820,000.00 2/1/2026 5.000 - 50,303.13 50,303.13 3,820,000.00
8/1/2026 5.000 310,000.00 50,303.13 360,303.13 3,510,000.00 2/1/2027 2.000 - 42,553.13 42,553.13 3,510,000.00
8/1/2027 2.000 325,000.00 42,553.13 367,553.13 3,185,000.00 2/1/2028 2.125 - 39,303.13 39,303.13 3,185,000.00
8/1/2028 2.125 330,000.00 39,303.13 369,303.13 2,855,000.00 2/1/2029 2.250 - 35,796.88 35,796.88 2,855,000.00
8/1/2029 2.250 335,000.00 35,796.88 370,796.88 2,520,000.00 2/1/2030 2.250 - 32,028.13 32,028.13 2,520,000.00
8/1/2030 2.250 345,000.00 32,028.13 377,028.13 2,175,000.00 2/1/2031 2.375 - 28,146.88 28,146.88 2,175,000.00
8/1/2031 2.375 350,000.00 28,146.88 378,146.88 1,825,000.00 2/1/2032 2.500 - 23,990.63 23,990.63 1,825,000.00
8/1/2032 2.500 345,000.00 23,990.63 368,990.63 1,480,000.00 253
2/1/2033 2.500 - 19,678.13 19,678.13 1,480,000.00
8/1/2033 2.500 355,000.00 19,678.13 374,678.13 1,125,000.00 2/1/2034 2.625 - 15,240.63 15,240.63 1,125,000.00
8/1/2034 2.625 365,000.00 15,240.63 380,240.63 760,000.00 2/1/2035 2.750 - 10,450.00 10,450.00 760,000.00
8/1/2035 2.570 375,000.00 10,450.00 385,450.00 385,000.00 2/1/2036 2.570 - 5,293.75 5,293.75 385,000.00
8/1/2036 2.570 385,000.00 5,293.75 390,293.75 -
GRAND TOTAL 6,190,000.00 1,944,488.55 8,134,488.55 -
254

AGENCY FUNDS
(Section 11)

COMMUNITY FACILITIES DISTRICT

GREENHILLS ASSESSMENT DISTRICT

PHEASANT RUN ASSESSMENT DISTRICT
255

COMMUNITY FACILITIES DISTRICT
800
The City of Chowchilla Community Facilities District No. 2006-1 (Improvement Area 1) (the “District”) was formed in 2006 and bonds were issued to finance the costs of acquisition, construction, expansion, improvement, or rehabilitation of the facilities to serve the area within the District and its neighboring areas.

The District bonds are scheduled to mature on September 1, 2037.

Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
800 8850 3026 Bank Service Fees 1,870 1,870 2,090 2,100 800 8850 3362
CFD Contract ServicesAdmin 8,029 4,424 9,573 10,000
800 8850 3364 Contract Services 19,000 61,970 71,420 72,000 800 8850 3372 City Administration Fees 5,000 5,000 5,000 5,000 Total Operations and
Maintenance 33,899 73,264 88,083 89,100
800 8850 3922 CFD Bond Principal 235,000 245,000 260,000 270,000 800 8850 3952 CFD Bond Interest 321,206 310,136 297,231 285,500 Total Debt Service 556,206 555,136 557,231 555,500
800 8850 5100 Transfer Out - GF 233,776 - - -
Total Transfer Out 233,776 - - -
GRAND TOTAL DEPARTMENT APPROPRIATIONS 823,882 628,399 645,314 644,600

REVENUES
800 8850 8009 Penalties 1,156 - - -
800 8850 8011 Delinq Pen & Int Paid to City 38 - - -
800 8850 8401 Investment Earnings 1,752 2,025 6,859 5,815 Total Other Revenues 2,945 2,025 6,859 5,815
800 8850 8005 County - Delinq Principal 327 - 23,947 10,000 800 8850 8006 Delinq Principal Paid to City - 96 - -
800 8850 8008 Property Taxes 575,708 578,497 600,000 615,000 800 8850 8070
County - Delinq Penality &
Int - - 2,252 2,000
Total Property Taxes 576,036 578,593 626,199 627,000
GRAND TOTAL DEPARTMENT REVENUES 578,981 580,618 633,058 632,815 256

GREENHILLS ASSESSMENT DISTRICT
840
The City of Chowchilla (the “City”) formed Assessment District No. 1994 (“Greenhills”) in March of 1994 to fund the construction of a wastewater trunk line from the City’s Wastewater Treatment Plant to Area A- West, the construction of a wastewater collection line in Golf Drive, the construction of a Storm Drain System within Area A-West, including the storm water basin, the acquisition of sanitary, storm water drainage, street lights, street signs, walls, utility laterals and landscaping improvements, and the construction of a domestic water well for inclusion in the Water System of the City of Chowchilla. In 2003, Assessment District No. 1994 was refunded and the Reassessment District No. 2003-1 (the “District”) created along with the issuance of the Chowchilla Public Financing Authority 2003 Revenue Bonds (the “2003 Bonds”) were issued. In March 2017, the 2003 Bonds were refunded by the Chowchilla Public Financing Authority 2017 Refunding Revenue Bonds (the “Revenue Bonds”).

The local obligation associated with the Revenue Bonds are the City of Chowchilla Limited Obligation Refunding Bonds for the City’s Reassessment District No. 2003-1 (Greenhills), which are referred to as the “Local Obligation Bonds.” The final levy is scheduled for Fiscal Year 2022-2023.

Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
840 4830 3026 Bank Service Fees 2,500 2,500 2,750 2,000 840 4830 3364 Contract Services 13,869 18,351 14,825 10,000 840 4830 3372 City Administration Fees 5,000 5,000 5,000 2,500 840 4830 3801 Bond Prepayment Premium - - 350 -
Total Operations and
Maintenance 21,369 25,851 22,925 14,500
840 4830 3912 GHH Bond Principal 442,000 467,000 488,000 518,000 840 4830 3942 GHH Bond Interest 87,091 63,488 38,657 13,261 840 4830 3943 Bond Prepayments 6,000 1,000 8,000 -
Total Debt Service 535,091 531,488 534,657 531,261
GRAND TOTAL DEPARTMENT APPROPRIATIONS 556,460 557,339 557,582 545,761

REVENUES
840 4830 8001 Property Taxes 555,047 552,643 581,000 545,761 840 4830 8005 County - Delinq Principal 6,615 4,325 10,000 - 840 4830 8006 Delinq Principal Paid to City 25,986 19,515 - - Total Property Taxes 587,649 576,482 591,000 545,761
840 4830 8011 Delinq Pen & Int Paid to City 45,379 28,907 - - 840 4830 8070 County - Delinq Penality & Int - - 12,000 - 840 4830 8110 Prepayments Principal 15,222 - 8,000 -
840 4830 8114 Prepayments Interest & Fees 1,024 - 500 - 840 4830 8401 Investment Earnings 1,861 1,342 5,173 -
Total Other Revenues 63,486 30,249 25,673 -
GRAND TOTAL DEPARTMENT REVENUES 651,134 606,730 616,673 545,761 257

PHEASANT RUN ASSESSMENT DISTRICT
842
The City of Chowchilla (the “City”) formed Assessment District No. 2002-1 (Pheasant Run) (the “Prior District”) and issued bonds in 2002 (the “Prior Bonds”) to finance a domestic water system, sanitary sewer system and a storm water collection system. In addition, the Prior Bonds paid for streets, sidewalks and street light improvements. The City refunded the Prior Bonds in 2014 for debt service savings, formed Reassessment District No. 2013-1 (Pheasant Run) (the “District”), and issued Reassessment District No. 2013-1 (Pheasant Run) Limited Obligation Refunding Improvement Bonds (the “Bonds”). The final levy is schedule for Fiscal Year 2026-2027.

Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
842 4832 3026 Bank Service Fees 1,210 - 3,000 3,500
842 4832 3362 Contract Services-City Adm 2,380 2,477 1,722 1,722 842 4832 3364 Contract Services 11,136 11,192 12,232 15,000 842 4832 3801 Bond Prepayment Premium - 381 320 500
Total Operations and
Maintenance 14,727 14,050 17,274 20,722
842 4832 3913 Pheasant Run Bond Principal 279,700 292,200 300,900 310,500 842 4832 3942 Pheasant Run Bond Prepayments - 12,700 46,128 12,000 842 4832 3943 Pheasant Run Bond Interest 94,469 83,157 65,402 59,604 Total Debt Service 374,169 388,057 412,430 382,104
GRAND TOTAL DEPARTMENT APPROPRIATIONS 388,895 402,107 429,704 402,826

REVENUES
842 4832 8001 Property Taxes 389,996 374,279 410,000 420,250 842 4832 8005 County - Delinq Principal - - 10,000 10,000 842 4832 8006 Delinq Principal Paid to City 8,190 14,465 9,982 10,000 Total Property Taxes 398,186 388,743 429,982 440,250
842 4832 8011 Delinq Pen & Int Paid to City 2,029 - 18,472 18,000 842 4832 8110 Prepayments Principal - 7,461 - -
842 4832 8114 Prepayments Interest & Fees - 513 - -
842 4832 8401 Investment Earnings 1,459 1,352 5,123 3,911 Total Other Revenues 3,488 9,326 23,595 21,911
GRAND TOTAL DEPARTMENT REVENUES 401,674 398,070 453,577 462,161 258

REDEVELOPMENT SUCCESSOR AGENCY
(Section 12)
RDA SUCCESSOR AGENCY – OPERATIONS
RDA SUCCESSOR AGENCY – DEBT SERVICE
The Successor Agency to the City of Chowchilla Redevelopment Agency and successor housing entity to the former Agency. The Successor Agency serves in a fiduciary role to ensure the orderly wind down of the former Agency, including the payment of outstanding debts. The former Agency’s efforts are subject to the review and participation of its Oversight Board formed in accordance with ABX1 26 (the “Oversight Board”), as well as the Department of Finance (the “DOF”) of the State of California (the “State”), the State Auditor and Controller, and the County Auditor-Controller.

The Oversight Board and the DOF must approve the Recognized Obligation Payment Schedule (the “ROPS”), each of which includes a listing of all enforceable obligations, including bonded indebtedness, to be paid from what was formerly tax increment. ROPS are prepared by the Successor Agency for successive six-month periods following the dissolution of the former Agency.
259
RDA SUCCESSOR AGENCY – OPERATIONS
956
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
956 9950 3028 Audit Services 7,638 9,468 9,885 10,000
956 9950 3030 Operation of Acquired Property 3,333 3,333 3,333 3,333 956 9950 3352 Legal Fees 4,070 69 - -
956 9950 3364 Contract Services 1,792 398 264 300
956 9950 3404 Liability Insurance 1,600 1,639 1,600 1,600 956 9950 3464 CWD Prop Taxes 3,719 1,744 1,744 1,744
Total Operations and
Maintenance 22,151 16,651 16,826 16,977
956 9950 4100 Overhead Allocation GF 105,394 73,902 87,165 88,109 Total Overhead Allocation 105,394 73,902 87,165 88,109
956 9950 5000 Transfers Out - 21,031 - -
956 9950 5100 Transfer Out - GF - - 29,356 7,193
956 9950 5957 Transfer-Out Debt Svc 957 406,956 406,856 405,281 423,174 Total Transfers Out 406,956 427,887 434,637 430,367
GRAND TOTAL DEPARTMENT APPROPRIATIONS 534,501 518,440 538,628 535,453

REVENUES
956 9950 8008 RDA Supp Tax Increment 535,063 639,084 511,365 531,881 Total Property Taxes 535,063 639,084 511,365 531,881
956 9950 8401 Investment Earnings 823 423 1,564 552
956 9950 8900 Miscellaneous Reimbursement 1,101 - - -
Total Other Revenues 1,924 423 1,564 552
GRAND TOTAL DEPARTMENT REVENUES 536,987 639,507 512,929 532,433 260
RDA SUCCESSOR AGENCY – DEBT SERVICE
957
Fund Dept Obj Account Title 2020-2021
Audited
2021-2022
Audited
2022-2023
Amended
2023-2024
Adopted

APPROPRIATIONS
957 9951 3372 Bond Trustee Fees 1,200 1,200 1,500 1,500 957 9951 3805 Amortization of Bond Discounts 2,928 2,928 2,928 2,928 Total Operations and
Maintenance 4,128 4,128 4,428 4,428
957 9951 3941 2005 Bond Principal Pymt - - 265,000 285,000 957 9951 3942 Interest Exp - 2005 Rev. Bond 151,171 143,628 138,981 121,057 Total Debt Service 151,171 143,628 403,981 406,057
GRAND TOTAL DEPARTMENT APPROPRIATIONS 155,299 147,756 408,409 410,485

REVENUES
957 9951 7956 Transfer-In 406,956 406,856 405,482 423,174 Total Transfers In 406,956 406,856 405,482 423,174
957 9951 8300 Amortization of Premium 12,688 12,688 12,689 12,689 Total Other Revenues 12,688 12,688 12,689 12,689
GRAND TOTAL DEPARTMENT REVENUES 419,644 419,544 418,171 435,863 261

COST ALLOCATION PLAN
(Section 13)

CITY-WIDE COST ALLOCATION PLAN

SUMMARY OF ALLOCATION STATISTICS

SUMMARY OF ALLOCATIONS

SUPPORT SERVICES AND DETAIL ALLOCATIONS

CITY COUNCIL

CITY CLERK

CITY ATTORNEY

GENERAL SERVICES

CITY ADMINISTRATION

FINANCE

COMMUNITY DEVELOPMENT

STREETS AND ROADS

INFORMATION TECHNOLOGY

FLEET SERVICES

STORM DRAIN

SOLID WASTE
262

COST ALLOCATION PLAN
FISCAL YEAR 2023‐2024

SUMMARY OF ALLOCATIONS
This table quantifies the amount of indirect cost (overhead) that is required to support each operating department. Each column represents a 'support service’ department ‐ a department whose primary duty is to provide services to other City departments. For each support service department, the amount of indirect cost distributed to each department is identified.  The first column, titled 'Total GF Allocation', reflects the total amount of General Fund indirect cost required to support each particular operating department. The last column, titled “Streets and Roads”, reflects the amount of street degradation being allocated to the Enterprise Funds. The Summary of Allocation Statistics baseline amounts used for allocating the expenses will be updated every three years.

TOTAL ALLOCATION COLUMN
The first column of the Summary of Allocations table reflects the total amount of General Fund indirect cost required to support a particular operating department. Not all departments will receive an allocation as described below.

DEPARTMENTS TO RECEIVE ALLOCATIONS
Departments within the General Fund will not receive an allocation because the Departments that are allocating expenses are also in the General Fund and there is no reason to allocate within the same fund. Other funds are not allowed to receive additional expenses and are included for their respective share of overall budgeted expense allocations. Funds 301‐Gas Tax, 300‐RSTP, 305‐Streets and Roads and 350‐357 Measure T are all streets and roads Special Revenue funds and their allocations are all combined into one allocation to fund 305‐Streets and Roads. Fund 340‐Measure N also is a special Revenue for Public Safety and is not allocated. The reaming funds to receive allocations are 280‐Water, 260‐Solid Waste, 240‐Sewer, 325‐Transit, 601‐ Fleet, 602‐IT and 956‐ Successor Agency.

ALLOCATION WORKPAPERS
The remaining sections of this plan document the indirect cost allocations for each support service department.

The results of these calculations are posted forward to the Summary of Allocations table. These work papers consist of three separate schedules for each support service department: 1) a narrative description, 2) identification of costs to be allocated and 3) detailed allocations worksheets.

NARRATIVE DESCRIPTION
A brief description of the support service department's operations is provided, including a list of the department's administrative functions. The allocation methodology for each administrative function is provided.

Any special treatment of a particular line item is discussed.

COSTS TO BE ALLOCATED
This schedule lists the budgeted operating appropriations forecast for each support service departments.

Subsequently breaks them down amongst the department’s various administrative functions. Next, if applicable, any non‐budgeted costs are added. Finally, offsetting revenues, such as direct charges or other necessary credits are deducted. Through this process the total cost of each administrative function is derived, to be distributed in the next schedule.

DETAIL ALLOCATIONS
The total cost of each administrative function is distributed to the City's various departments proportionately based on a set of statistics. The statistic selected for use must bear a reasonable relationship between the costs being distributed and the benefits received by the various City departments. Whenever possible, an empirical set of statistics is selected (rather than estimated percent of effort) to ensure impartiality and equitability. 263

SUMMARY OF ALLOCATION STATISTICS

SUPPORT SERVICE ALLOCATION METHODS
Funds highlighted in BOLD in the Summary of Allocations are the only funds that get an actual allocation. Street Degradation, Internal Service funds and Solid Waste have specific allocation plans with detail about the respective activities.

CITY COUNCIL
Agenda Number of Agenda Items‐ all session from 7/1/17 to 4/30/18 FTE Number of Full‐Time Employee equivalents per program Non‐allocable Not allocated

CITY CLERK
Agenda Number of Agenda Items‐ all session from 7/1/17 to 4/30/18 FTE Number of Full‐Time Employee equivalents per program Non‐allocable Not allocated

CITY ATTORNEY
Agenda Number of Agenda Items‐ all session from 7/1/17 to 4/30/18

GENERAL SERVICES
Civic Center Debt Service Payment Analysis performed in 2005 during the Phase I construction and pledged revenue sources that would pay for the debt service.

Total Budget per Program Percentage of total budgeted expenditures Pension Obligation Bond The Percentage breakdown between Safety and Non‐Safety is based on the amount financed in the bond. The allocation method is based on current number of employees in each group. 68% of Debt Service will be allocated to Miscellaneous groups and allocated based on the current number of Miscellaneous employees; 32% of Debt Service will be allocated directly to PD Safety and allocated based on the current number of Safety Employees
Square Footage The two positions established for General Services are allocated based on square footage of buildings since their positions are building maintenance and janitorial.

CITY ADMINISTRATION
Agenda Number of Agenda Items‐ all session from 7/1/17 to 4/30/18 FTE Number of Full‐Time Employee equivalents per program Total Budget per Program Percentage of total budgeted expenditures Square Footage Building maintenance is allocated based on square footage of buildings

264

SUPPORT SERVICE ALLOCATION METHODS

FINANCE
Purchasing Percentage of total invoices processed for the city as a whole Receipts Percentage of total receipts processed for the city as a whole FTE Number of Full‐Time Employee equivalents per program – to allocate payroll related expenses
Total Budget per Program Percentage of total budgeted expenditures COMMUNITY DEVELOPMENT Based on Permits and Permitting staff

STREETS AND ROADS
Street Degradation Water – 10%, Solid Waste – 8%, Sewer – 3%; See narrative for detail INFORMATION TECHNOLOGY    Personnel costs are allocated based on computer equipment Operating Costs are based on different types of Equipment Computers, Phones and Direct expenses    Software Support is based on Computers and Direct costs FLEET Based on the number of hours spent per vehicle and what department the vehicle is charged

STORM DRAIN Based on passed Ballot measure for Prop 218 The Storm Drain Allocation Plan cannot exceed the amount of Storm Drain O/M and Investment Earnings combined, even though the actual overhead allocation may be higher. The Storm Drain Allocation for the General fund comes from the Storm Drain Section, however only the difference of the available can be charged to the fund
SOLID WASTE    Based on Prop 218 and Allocation Plans
The Solid Waste Allocation Plan for the General fund comes from the Solid Waste Section, however since the Street Degradation is already stated under Streets & Roads it is showing on the Summary in two places. It is not duplicated as it is only bolded for the Streets & Road, but noted under the Solid Waste Tab on the Summary for reference.

We have modified the Costs listed in the original Prop 218 from 38% to

26.03%. The reason for the reduction is to eliminate duplicates as the City Cleanup is part of the Street Degradation plan and included as part of that plan and the Franchise Fee was eliminated as it was tied to revenues and we are using actual O & M and employee costs.

265

SUMMARY OF ALLOCATIONS

GENERAL FUND
Funds highlighted in BOLD are the only funds that get an allocation.

GENERAL FUND
Fund Dept Description

TOTAL GF

ALLOCATIONS
City
Council
City
Clerk
City
Attorney
General
Services
City
Administration Finance
Community
Development
100 1605 City Council 8,308 472 1,349  ‐  1,916 1,687 2,884 ‐ 1610 City Clerk 34,577 708 2,023  ‐  23,656 3,030 5,160 ‐ 1615 City Attorney 5,308  ‐  ‐  ‐  3,670 614 1,024 ‐
1600
&
1705
General
Services‐
General
Government 498,133 8,071 23,061 34,126 304,577 16,717 111,581 ‐ 1710
Administrative
Services 35,797 708 2,023  ‐  24,500 3,171 5,395 ‐
1712 City Property 1,542  ‐  ‐  ‐  1,066 178 298 ‐
1720 Finance 126,343 2,785 7,957 ‐ 86,867 10,614 18,120 ‐ 2610 Police Sworn 339,496 13,179 37,656  ‐  145,960 52,750 89,952 ‐ 2615 Police NET 11,073 944 2,697  ‐  ‐  2,733 4,699 ‐
2705 Fire 18,838 425 1,214  ‐  10,107 2,634 4,458 ‐
4705
Planning &
Zoning 282,543 2,360 6,744  ‐  88,053 11,956 20,296 153,134 6610
Community
Pool 2,545 118 337  ‐  949 421 720 ‐
6615
Senior
Services 1,229 ‐ ‐  ‐  850 142 237 ‐
6620
Parks &
Facilities 69,267 1,440 4,114  ‐  47,412 6,030 10,272 ‐ 6625
Community
Relations 24,140 472 1,349  ‐  16,523 2,146 3,650 ‐
200 Airport 38,141 2,487 7,106 11,683 6,167 8,698 2,000 ‐ 220 Storm Drain 96,921 2,646 7,559 11,990 12,400 9,218 53,107 ‐ 240‐242 Sewer 301,238 5,962 17,036 15,372 136,338 24,243 87,704 14,583 260 Solid Waste 127,885 2,440 6,971 11,683 32,651 13,807 60,333 ‐ 280‐283 Water 404,901 6,318 18,052 13,528 199,495 30,201 116,951 20,356 300
Regional
Surface
Transportation
Program
(RSTP) 7,746 193 550 922 3,738 1,284 1,059 ‐
301 Gas Tax 12,607 193 550 922 6,880 1,809 2,253 ‐
302 RMRA 7,911 193 550 922 3,863 1,305 1,078 ‐
303
American
Rescue Plan
Act (ARPA) 92,665  ‐  ‐  ‐  67,146 9,562 15,956 ‐
305
Streets &
Roads ‐ LTF 208,452 5,248 14,996 14,757 70,446 19,159 28,851 54,994 310
Maintenance
Assessment
District 15,818 449 1,284 2,152 5,301 2,424 4,207 ‐
325 Transit 114,665 4,284 12,242 12,605 53,869 15,115 16,549 ‐ 266

GENERAL FUND
Fund Dept Description

TOTAL GF

ALLOCATIONS
City
Council
City
Clerk
City
Attorney
General
Services
City
Administration Finance
Community
Development
340
Measure N
Public Safety 223,101 3,561 10,175 1,230 151,160 19,081 37,894 ‐ 341
Fire SAFER
Grant 4,347 144 413 307 2,494 366 623 ‐
350‐357 Measure T 30,578 321 917 1,537 17,869 4,087 5,846 ‐ 380
Fire Impact
Fees 6,137 257 734 1,230 2,101 1,230 586 ‐
382
Public Building
Impact Fees 120,572 257 734 1,230 116,583 1,212 556 ‐
383‐385
All Park
Development
Fees 19,590 257 734 1,230 11,402 2,785 3,182 ‐
386
Police Impact
Fees 9,408 257 734 1,230 4,362 1,608 1,217 ‐
388
Waste Water
System Capital
Reserve 6,040 257 734 1,230 2,034 1,219 568 ‐
390
Signalization
Impact Fund 4,135 257 734 1,230 716 998 200 ‐
392
Storm Drain
Capital
Reserve 20,018 257 734 1,230 11,698 2,835 3,265 ‐
394
Road Impact
Fees 11,096 257 734 1,230 5,529 1,803 1,543 ‐
396
Water System
Capital
Reserve 6,279 257 734 1,230 2,199 1,246 614 ‐
400 CDBG grant PI 18,764 963 2,752 4,612 4,325 4,018 2,095 ‐ 450
HOME Grant
PI 3,019 193 550 922 60 669 625 ‐
452
HOME Grant
2019 193 550 922 9,657 2,274 2,937 ‐
453 HOME‐Shasta 2,458 193 550 922 71 671 50 ‐
460
Cal Home
Grant 14,075 64 183 307 13,520 ‐  ‐  ‐
470 PLHA Grant 13,347 64 183 307 12,792 ‐  ‐  ‐
480 CDBG CV‐1 2,599 128 367 615 726 561 202 ‐
481
CDBG CV‐2 &
3 8,867 128 367 615 5,059 1,285 1,412 ‐
496 CDBG Grant   2,321 128 367 615 533 528 149 ‐
497 CDBG Grant   7,251 128 367 615 3,942 1,099 1,100 ‐
498 NSP Olivero 2,461 193 550 922 71 671 53 ‐
499
Economic
Development
Block Grants
(EDBG) 4,212 257 734 1,230 623 983 386 ‐
588
Berenda
Slough Bridge ‐  ‐  ‐  ‐  ‐  ‐  ‐  ‐
589
Riverside/Ith
& Kings
Project ‐ ‐ ‐ ‐  ‐  ‐ ‐  ‐
590
Alley Paving
Projects ‐ ‐ ‐  ‐  ‐  ‐ ‐  ‐
601 Fleet 60,045 2,935 8,387 11,683 16,849 10,500 9,691 ‐ 602
Information
Technology 87,698 3,367 9,620 11,375 34,876 12,662 15,798 ‐ 267

GENERAL FUND
Fund Dept Description

TOTAL GF

ALLOCATIONS
City
Council
City
Clerk
City
Attorney
General
Services
City
Administration Finance
Community
Development
800
Community
Facilities
District (CFD) 22,933 385 1,101 1,845 12,450 3,400 3,752 ‐ 840
Greenhills
Assessment
District 18,692 257 734 1,230 10,541 2,641 3,289 ‐
842
Pheasant Run
Assessment
District 13,142 128 367 615 7,781 1,740 2,511 ‐
916
2005 Civic
Center Bond 11,436 128 367 615 7,140 1,194 1,992 ‐
918   PFA‐CREB GF 6,798 128 367 615 3,629 1,046 1,013 ‐ 919
Pension
Obligation
Bond 26,691 128 367 615 17,383 3,346 4,851 ‐
956‐958
Successor
Agency 88,109 835 2,385 3,997 71,876 3,187 5,829 ‐
Totals 3,764,305 79,356 226,746 190,000 1,916,452 342,594 782,622 243,068

268

SUMMARY OF ALLOCATIONS

OTHER FUNDS
Funds highlighted in BOLD are the only funds that get an allocation.

STREETS AND
ROADS

INTERNAL SERVICE
FUNDS
STORM

DRAIN SOLID WASTE
Fund Dept Description
Street
Degradation  IT    FLEET
Overhead to
GF
Overhead to
GF
100 1605 City Council   ‐    ‐    ‐    ‐    ‐
1610 City Clerk   ‐    ‐    ‐    ‐    ‐
1615 City Attorney   ‐    ‐    ‐    ‐    ‐
1600 &
1705
General Services‐ General
Government  ‐    ‐    ‐   36,363    204,654
1710 Administrative Services  ‐ 104,986    3,269    ‐    ‐ 1712 City Property  ‐    ‐    ‐    ‐    ‐
1720 Finance  ‐ 92,633    ‐    ‐    ‐
2610 Police Sworn  ‐ 285,398   107,772    ‐    ‐
2615 Police NET  ‐    ‐    ‐    ‐    ‐
2705 Fire  ‐ 40,212    12,004    ‐    ‐
4705 Planning & Zoning  ‐ 65,288    429    ‐    ‐
6610 Community Pool  ‐    ‐    ‐    ‐    ‐
6615 Senior Services  ‐    ‐    ‐    ‐    ‐
6620 Parks & Facilities  ‐ 12,064    59,915    ‐    ‐
6625 Community Relations  ‐    ‐    ‐    ‐    ‐
200 Airport  ‐    ‐    ‐    ‐    ‐
220 Storm Drain  ‐    ‐    ‐    ‐    ‐
240‐242 Sewer  91,069    25,598    11,254    ‐    ‐
260 Solid Waste  242,852    ‐    ‐    ‐    ‐
280‐283 Water  151,782    153,531    40,301    ‐    ‐
300
Regional Surface Transportation
Program (RSTP)  ‐    ‐    ‐    ‐    ‐
301 Gas Tax  ‐    ‐    ‐    ‐    ‐
302 RMRA  ‐    ‐    ‐    ‐    ‐
303 American Rescue Plan Act (ARPA)  ‐    ‐    ‐    ‐    ‐ 305 Streets & Roads ‐ LTF 2,549,944    ‐    70,098    ‐ 310 Maintenance Assessment District  ‐    ‐    ‐    ‐    ‐ 325 Transit  ‐    39,988    ‐    ‐    ‐
340 Measure N Public Safety  ‐    ‐    ‐    ‐    ‐
341 Fire SAFER Grant  ‐    ‐    ‐    ‐    ‐
350‐357 Measure T  ‐    ‐    ‐    ‐    ‐
380 Fire Impact Fees  ‐    ‐    ‐    ‐    ‐
382 Public Building Impact Fees  ‐    ‐    ‐    ‐    ‐
383‐385 All Park Development Fees  ‐    ‐    ‐    ‐    ‐ 386 Police Impact Fees  ‐    ‐    ‐    ‐    ‐
388
Waste Water System Capital
Reserve  ‐    ‐    ‐    ‐    ‐
269

STREETS AND
ROADS

INTERNAL SERVICE
FUNDS
STORM

DRAIN SOLID WASTE
Fund Dept Description
Street
Degradation  IT    FLEET
Overhead to
GF
Overhead to
GF
390 Signalization Impact Fund  ‐    ‐    ‐    ‐    ‐
392 Storm Drain Capital Reserve   ‐    ‐    ‐    ‐    ‐ 394 Road Impact Fees   ‐    ‐    ‐    ‐    ‐
396 Water System Capital Reserve   ‐    ‐    ‐    ‐    ‐ 400 CDBG grant PI  ‐    ‐    ‐    ‐    ‐
450 HOME Grant PI  ‐    ‐    ‐    ‐    ‐
452 HOME Grant 2019  ‐    ‐    ‐    ‐    ‐
453 HOME‐Shasta  ‐    ‐    ‐    ‐    ‐
460 Cal Home Grant  ‐    ‐    ‐    ‐    ‐
470 PLHA Grant  ‐    ‐    ‐    ‐    ‐
480 CDBG CV‐1  ‐    ‐    ‐    ‐    ‐
481 CDBG CV‐2 & 3  ‐    ‐    ‐    ‐    ‐
496 CDBG Grant    ‐    ‐    ‐    ‐    ‐
497 CDBG Grant    ‐    ‐    ‐    ‐    ‐
498 NSP Olivero  ‐    ‐    ‐    ‐    ‐
499
Economic Development Block
Grants (EDBG)  ‐    ‐    ‐    ‐    ‐
588 Berenda Slough Bridge  ‐    ‐    ‐    ‐    ‐
589 Riverside/Ith & Kings Project  ‐    ‐    ‐    ‐    ‐ 590 Alley Paving Projects  ‐    ‐    ‐    ‐    ‐
601 Fleet  ‐   12,935    ‐    ‐    ‐
602 Information Technology  ‐    ‐    ‐    ‐    ‐
800
Community Facilities District
(CFD)  ‐    ‐    ‐    ‐    ‐
840 Greenhills Assessment District  ‐    ‐    ‐    ‐    ‐ 842 Pheasant Run Assessment District  ‐    ‐    ‐    ‐    ‐ 916   2005 Civic Center Bond  ‐    ‐    ‐    ‐    ‐
918   PFA‐CREB GF  ‐    ‐    ‐    ‐    ‐
919 Pension Obligation Bond  ‐    ‐    ‐    ‐    ‐
956‐958 Successor Agency  ‐    ‐    ‐    ‐    ‐
Totals 3,035,648 832,634 305,042 36,363 204,654

270
SUPPORT SERVICE – CITY COUNCIL

DESCRIPTION OF SERVICE
The City Council is responsible for approving all legislation and formulating City policies. The Council's objectives are broad and include translating public attitudes and service requirements into policies and programs, so that desired levels of service can be provided efficiently and economically.  The Council keeps abreast of current State and Federal legislation.

The City Council conducts its meetings in public session on the second and fourth Tuesday of each month and at other times when special meetings are called.

ALLOCATION METHOD
 40% of the City Council's budget is allocated based on a sample of agenda items  40% of the City Council's budget is allocated based on the number of FTE’s per department/program  20% of the City Council's budget is not allocated. This recognizes that a portion of City Council's time is spent on non‐administrative type functions

COSTS TO BE ALLOCATED

TOTAL AGENDA
40%
FTE
40%
NON‐ALLOCABLE
20%
Personnel Costs 23,483      9,393      9,393      4,697

Other Expenses and costs
Supplies  500      200      200     100
Services  712      285      285     142
Travel/Meetings/Dues  33,500      13,400      13,400     6,700 Community Promotion  41,000      16,400      16,400     8,200

OPERATIONAL EXPENDITURES 99,195      39,678      39,678     19,839

271
DETAIL ALLOCATIONS – CITY COUNCIL
AGENDA     39,678 FTE     39,678
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
Dist
Base % Allocation
100 1605 City Council 472    ‐   0%  ‐    1.00   1% 472 1610 City Clerk 708    ‐   0%  ‐    1.50   2% 708
1615 City Attorney   ‐    ‐   0%  ‐    ‐   0%  ‐
1705
General Services‐ General
Government  8,071    111.00   18%  7,127    2.00   2% 944 1710 Administrative Services 708    ‐   0%  ‐    1.50   2% 708 1712 City Property  ‐    ‐   0% ‐    ‐   0%  ‐
1720 Finance  2,785    ‐   0% ‐    5.90   7%  2,785
2610 Police Sworn  13,179    ‐   0% ‐    27.92   33%  13,179 2615 Police NET 944    ‐   0% ‐    2.00   2% 944
2705 Fire 425    ‐   0% ‐    0.90   1% 425
4705 Community Development  2,360    ‐   0% ‐    5.00   6%  2,360 6610 Community Pool 118    ‐   0% ‐    0.25   0% 118
6615 Senior Services  ‐    ‐   0% ‐    ‐   0%  ‐
6620 Parks & Facilities  1,440    ‐   0% ‐    3.05   4%  1,440 6625 Community Relations 472    ‐   0% ‐ 1.00   1% 472
200 Airport  2,487    38.00   6%  2,440    0.10   0% 47 220 Storm Drain  2,646    39.00   6%  2,504    0.30   0% 142 240‐242 Sewer  5,962    50.00   8%  3,210    5.83   7%  2,752 260 Solid Waste  2,440    38.00   6%  2,440    ‐   0%  ‐ 280‐283 Water  6,318    44.00   7%  2,825    7.40   9%  3,493 300
Regional Surface
Transportation Program
(RSTP) 193    3.00   0% 193    ‐   0%  ‐
301 Gas Tax 193    3.00   0% 193    ‐   0%  ‐
302 RMRA 193    3.00   0% 193    ‐   0%  ‐
303
American Rescue Plan Act
(ARPA)  ‐    ‐   0% ‐    ‐   0%  ‐
305 Streets& Roads‐ LTF  5,248    48.00   8%  3,082    4.59   5%  2,167 310
Maintenance Assessment
District 449    7.00   1% 449    ‐   0%  ‐
325 Transit  4,284    41.00   7%  2,632    3.50   4%  1,652 340
Measure N Public Safety
Tax  3,561    4.00   1% 257    7.00   8%  3,304
341 Fire SAFER Grant 144    1.00   0% 64    0.17   0% 80 350‐357 Measure T 321    5.00   1% 321    ‐   0%  ‐
380 Fire Impact Fees 257    4.00   1% 257    ‐   0%  ‐
382 Public Building Impact Fees 257    4.00   1% 257    ‐   0%  ‐ 38 All Park Development Fees 257    4.00   1% 257    ‐   0%  ‐ 386 Police Impact Fees 257    4.00   1% 257    ‐   0%  ‐ 388
Waste Water System
Capital Reserve 257    4.00   1% 257    ‐   0%  ‐
390 Signalization Impact Fund 257    4.00   1% 257    ‐   0%  ‐ 272
AGENDA     39,678 FTE     39,678
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
Dist
Base % Allocation
392
Storm Drain Capital
Reserve 257    4.00   1% 257    ‐   0%  ‐
394 Road Impact Fees 257    4.00   1% 257    ‐   0%  ‐
396
Water System Capital
Reserve 257    4.00   1% 257    ‐   0%  ‐
400 CDBG grant PI 963    15.00   2% 963    ‐   0%  ‐
450 HOME Grant PI 193    3.00   0% 193    ‐   0%  ‐
452 HOME Grant 2019 193    3.00   0% 193    ‐   0%  ‐
453 HOME‐Shasta 193    3.00   0% 193    ‐   0%  ‐
460 Cal Home Grant 64    1.00   0% 64    ‐   0%  ‐
470 PLHA Grant 64    1.00   0% 64    ‐   0%  ‐
480 CDBG CV‐1 128    2.00   0% 128    ‐   0%  ‐
481 CDBG CV‐2 & 3 128    2.00   0% 128    ‐   0%  ‐
496 CDBG Grant   128    2.00   0% 128    ‐   0%  ‐
497 CDBG Grant   128    2.00   0% 128    ‐   0%  ‐
498 NSP Olivero 193    3.00   0% 193    ‐   0%  ‐
499
Economic Development
Block Grants (EDBG) 257    4.00   1% 257    ‐   0%  ‐
588 Berenda Slough Bridge  ‐    ‐   0% ‐    ‐   0%  ‐
589
Riverside/Ith & Kings
Project  ‐    ‐   0% ‐    ‐   0%  ‐
590 Alley Paving Projects  ‐    ‐   0% ‐    ‐   0%  ‐
601 Fleet  2,935    38.00   6%  2,440    1.05   1% 496
602 Information Technology  3,367    37.00   6%  2,376    2.10   2% 991 800
Community Facilities
District (CFD) 385    6.00   1% 385    ‐   0%  ‐
840
Greenhills Assessment
District 257    4.00   1% 257    ‐   0%  ‐
842
Pheasant Run Assessment
District 128    2.00   0% 128    ‐   0%  ‐
916 2005 Civic Center Bond 128    2.00   0% 128    ‐   0%  ‐ 918 PFA‐CREB GF 128    2.00   0% 128    ‐   0%  ‐
919 Pension Obligation Bond 128    2.00   0% 128    ‐   0%  ‐ 956‐958 Successor Agency 835    13.00   2% 835    ‐   0%  ‐ Totals  79,356   618 100%  39,678    84.06   100%  39,678

273
SUPPORT SERVICE – CITY CLERK

DESCRIPTION OF SERVICE
The City Clerk is the local official administering democratic processes such as elections, access to city records, and all legislative actions ensuring transparency to the public. The City clerk acts as a compliance officer for federal, state and local statues including the Political Reform Act. The City Clerk manages public inquiries and relationships and arranges for ceremonial and official functions. The City Clerk assists in the administration of risk exposure reduction and participates on the Central Valley Risk Management Authority (CSJVRMA) Board of Directors as an alternate board member. The City Clerk gives administrative direction, manages and coordinates the day to day operation of the City Clerk’s Office and the Administrative Services Department including Human Resources, Risk Management, Community Relations, and Transit. The City Clerk manages public inquiries and relationships and arranges for ceremonial and official functions.

The City Clerk prepares City council and other agency and authority agendas for review by the City Administrator; prepares meeting notices, proclamations, and certificates, and coordinates with recipient for scheduling on Council agenda; duplicates and distributes agenda packets; prepares Council chambers for meetings; publishes ordinances, resolutions, and notices of public hearings; posts and mails notices of public hearing and Council actions affecting local residents; ensures compliance with the Brown Act; oversees the receipt and maintenance of official City documents and records; summarizes Council actions and instruction to City staff; prepare Local Appointments List; provides for codification of the Municipal Code; administers the electronic imaging system; coordinates Records Management tasks across departments; assists in the development and preparation of the annual preliminary budget for the Department; review and evaluate budgetary and financial data; monitor and control income and expenditures in accordance with established limitations; oversees the City’s bidding process by ensuring compliance with bidding procedures, scheduling bid openings; serves as the Elections Official and serves many other city functions.

ALLOCATION METHOD
 40% of the City Clerk budget is allocated based on a sample of agenda items.  40% of the City Clerk budget is allocated based on the number of FTE’s per department/program.  20% of the City Clerk budget is not allocated. This recognizes that a portion of City Clerk's time is spent on non‐administrative type functions.

COSTS TO BE ALLOCATED

TOTAL AGENDA
40%
FTE
40%
NON‐ALLOCABLE
20%

PERSONNEL COSTS 235,283   94,113   94,113   47,057

OTHER EXPENSES AND COSTS
Supplies 3,500   1,400   1,400   700
Advertising, Printing and Publications 15,000   6,000   6,000   3,000 Services 23,511   9,404   9,404   4,702
Travel/Meetings/Dues/Memberships 6,139   2,456   2,456   1,228 Elections  ‐    ‐    ‐    ‐

OPERATIONAL EXPENDITURES 283,433   113,373   113,373   56,687

274
DETAIL ALLOCATIONS – CITY CLERK
AGENDA     113,373   FTE     113,373
Fund Dept Description
TOTAL

ALLOCATION
Dist
Base % Allocation
Dist
Base % Allocation
100 1605 City Council 1,349   ‐   0%   ‐   1.00   1% 1,349 1610 City Clerk 2,023   ‐   0%   ‐   1.50   2% 2,023
1615 City Attorney  ‐   ‐   0%   ‐   ‐   0%   ‐
1705
General Services‐ General
Government 23,061   111.00   18% 20,363   2.00   2% 2,697 1710 Administrative Services 2,023   ‐   0%   ‐   1.50   2% 2,023 1712 City Property ‐ ‐ 0%   ‐   ‐   0%   ‐
1720 Finance 7,957   ‐   0%   ‐   5.90   7% 7,957
2610 Police Sworn 37,656   ‐   0%   ‐  27.92   33% 37,656 2615 Police NET 2,697   ‐   0%   ‐   2.00   2% 2,697
2705 Fire 1,214   ‐   0%   ‐   0.90   1% 1,214
4705 Community Development 6,744   ‐   0%   ‐   5.00   6% 6,744 6610 Community Pool  337   ‐   0%   ‐   0.25   0%  337
6615 Senior Services ‐ ‐ 0%   ‐   ‐   0%   ‐
6620 Parks & Facilities 4,114   ‐   0%   ‐   3.05   4% 4,114 6625 Community Relations 1,349   ‐   0%  ‐   1.00   1% 1,349 200 Airport 7,106   38.00   6% 6,971   0.10   0%  135
220 Storm Drain 7,559   39.00   6% 7,155   0.30   0%  405 240‐242 Sewer 17,036   50.00   8% 9,173   5.83   7% 7,863 260 Solid Waste 6,971   38.00   6% 6,971   ‐   0%   ‐
280‐283 Water 18,052   44.00   7% 8,072   7.40   9% 9,981 300
Regional Surface Transportation
Program (RSTP)  550   3.00   0%  550   ‐   0%   ‐
301 Gas Tax  550   3.00   0%  550   ‐   0%   ‐
302 RMRA  550   3.00   0%  550   ‐   0%   ‐
303
American Rescue Plan Act
(ARPA) ‐ ‐ 0%   ‐   ‐   0%   ‐
305 Streets& Roads‐ LTF 14,996   48.00   8% 8,806   4.59   5% 6,191 310 Maintenance Assessment District 1,284   7.00   1% 1,284   ‐   0%   ‐ 325 Transit 12,242   41.00   7% 7,522   3.50   4% 4,721 340 Measure N 10,175   4.00   1%  734   7.00   8% 9,441 341 Fire SAFER Grant  413   1.00   0%  183   0.17   0%  229 350‐357 Measure T  917   5.00   1%  917   ‐   0%   ‐
380 Fire Impact Fees  734   4.00   1%  734   ‐   0%   ‐ 382 Public Building Impact Fees  734   4.00   1%  734   ‐   0%   ‐ 383‐385 All Park Development Fees  734   4.00   1%  734   ‐   0%   ‐ 386 Police Impact Fees  734   4.00   1%  734   ‐   0%   ‐ 388
Waste Water System Capital
Reserve  734   4.00   1%  734   ‐   0%   ‐
390 Signalization Impact Fund  734   4.00   1%  734   ‐   0%   ‐ 392 Storm Drain Capital Reserve  734   4.00   1%  734   ‐   0%   ‐ 394 Road Impact Fees  734   4.00   1%  734   ‐   0%   ‐ 275
AGENDA     113,373   FTE     113,373
Fund Dept Description
TOTAL

ALLOCATION
Dist
Base % Allocation
Dist
Base % Allocation
396 Water System Capital Reserve  734   4.00   1%  734   ‐   0%   ‐ 400 CDBG grant PI 2,752   15.00   2% 2,752   ‐   0%   ‐ 450 HOME Grant PI  550   3.00   0%  550   ‐   0%   ‐
452 HOME Grant 2019  550   3.00   0%  550   ‐   0%   ‐
453 HOME‐Shasta  550   3.00   0%  550   ‐   0%   ‐
460 Cal Home Grant  183   1.00   0%  183   ‐   0%   ‐
470 PLHA Grant  183   1.00   0%  183   ‐   0%   ‐
480 CDBG CV‐1  367   2.00   0%  367   ‐   0%   ‐
481 CDBG CV‐2 & 3  367   2.00   0%  367   ‐   0%   ‐
496 CDBG Grant   367   2.00   0%  367   ‐   0%   ‐
497 CDBG Grant   367   2.00   0%  367   ‐   0%   ‐
498 NSP Olivero  550   3.00   0%  550   ‐   0%   ‐
499
Economic Development Block
Grants (EDBG)  734   4.00   1%  734   ‐   0%   ‐
588 Berenda Slough Bridge ‐ ‐ 0%   ‐   ‐   0%   ‐
589 Riverside/Ith & Kings Project ‐ ‐ 0%   ‐   ‐   0%   ‐ 590 Alley Paving Projects ‐ ‐ 0%   ‐   ‐   0%   ‐
601 Fleet 8,387   38.00   6% 6,971   1.05   1% 1,416
602 Information Technology 9,620   37.00   6% 6,788   2.10   2% 2,832 800
Community Facilities District
(CFD) 1,101   6.00   1% 1,101   ‐   0%   ‐
840 Greenhills Assessment District  734   4.00   1%  734   ‐   0%   ‐ 842
Pheasant Run Assessment
District  367   2.00   0%  367   ‐   0%   ‐
916 2005 Civic Center Bond  367   2.00   0%  367   ‐   0%   ‐ 918 PFA‐CREB GF  367   2.00   0%  367   ‐   0%   ‐
919 Pension Obligation Bond  367   2.00   0%  367   ‐   0%   ‐ 956‐958 Successor Agency 2,385   13.00   2% 2,385   ‐   0%   ‐ Totals 226,746   618 100% 113,373   84.06   100% 113,373

276
SUPPORT SERVICE – CITY ATTORNEY

DESCRIPTION OF SERVICE
The City Attorney serves the citizens of Chowchilla as its Chief Legal Advisor. The City Attorney defends and protects the City from losses when lawsuits are filed against it, seeks monetary recovery on behalf of the City and provides legal support and advice to the City Council, City Administrator and City Departments The City Attorney reviews all agenda items to ensure accuracy and that all laws are being adhered to, gives direction to staff regarding legal matters, reviews all contracts for accuracy and to make sure the City’s best interest are being considered and provides labor law advice.

ALLOCATION METHOD
 100% of the City Attorney’s budget is allocated based on a sample of Agenda items

COSTS TO BE ALLOCATED

TOTAL AGENDA
100%
PERSONNEL COSTS ‐    ‐

OTHER EXPENSES AND COSTS
Supplies ‐    ‐
Printing and Publications ‐    ‐
Services 190,000 190,000
Travel/Meetings/Dues/Memberships ‐    ‐
Elections ‐    ‐

OPERATIONAL EXPENDITURES 190,000   190,000

277
DETAIL ALLOCATIONS – CITY ATTORNEY
AGENDA      190,000
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
100 1605 City Council   ‐    ‐   0%  ‐
1610 City Clerk  ‐    ‐   0% ‐
1615 City Attorney  ‐    ‐   0% ‐
1705 General Services‐ General Government 34,126    111.00   18%  34,126 1710 Administrative Services  ‐    ‐   0% ‐
1712 City Property  ‐    ‐   0% ‐
1720 Finance  ‐    ‐   0% ‐
2610 Police Sworn  ‐    ‐   0% ‐
2615 Police NET  ‐    ‐   0% ‐
2705 Fire  ‐    ‐   0% ‐
4705 Community Development  ‐    ‐   0% ‐
6610 Community Pool  ‐    ‐   0% ‐
6615 Senior Services  ‐    ‐   0% ‐
6620 Parks & Facilities  ‐    ‐   0% ‐
6625 Community Relations  ‐    ‐   0% ‐
200 Airport 11,683    38.00   6%  11,683
220 Storm Drain 11,990    39.00   6%  11,990
240‐242 Sewer 15,372    50.00   8%  15,372
260 Solid Waste 11,683    38.00   6%  11,683
280‐283 Water 13,528    44.00   7%  13,528
300 Regional Surface Transportation Program (RSTP)  922    3.00   0% 922 301 Gas Tax  922    3.00   0% 922
302 RMRA  922    3.00   0% 922
303 American Rescue Plan Act (ARPA)  ‐    ‐   0% ‐
305 Streets& Roads‐ LTF 14,757    48.00   8%  14,757
310 Maintenance Assessment District 2,152    7.00   1%  2,152 325 Transit 12,605    41.00   7%  12,605
340 Measure N Public Safety 1,230    4.00   1%  1,230
341 Fire SAFER Grant  307    1.00   0% 307
350‐357 Measure T 1,537    5.00   1%  1,537
380 Fire Impact Fees 1,230    4.00   1%  1,230
382 Public Building Impact Fees 1,230    4.00   1%  1,230 383‐385 All Park Development Fees 1,230    4.00   1%  1,230 386 Police Impact Fees 1,230    4.00   1%  1,230
388 Waste Water System Capital Reserve 1,230    4.00   1%  1,230 390 Signalization Impact Fund 1,230    4.00   1%  1,230 392 Storm Drain Capital Reserve 1,230    4.00   1%  1,230 394 Road Impact Fees 1,230    4.00   1%  1,230
396 Water System Capital Reserve 1,230    4.00   1%  1,230 400 CDBG grant PI 4,612    15.00   2%  4,612
278
AGENDA      190,000
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
450 HOME Grant PI  922    3.00   0% 922
452 HOME Grant 2019  922    3.00   0% 922
453 HOME‐Shasta  922    3.00   0% 922
460 Cal Home Grant  307    1.00   0% 307
470 PLHA Grant  307    1.00   0% 307
480 CDBG CV‐1  615    2.00   0% 615
481 CDBG CV‐2 & 3  615    2.00   0% 615
496 CDBG Grant   615   2.00   0% 615
497 CDBG Grant   615    2.00   0% 615
498 NSP Olivero  922    3.00   0% 922
499 Economic Development Block Grants (EDBG) 1,230    4.00   1%  1,230 588 Berenda Slough Bridge  ‐    ‐   0% ‐
589 Riverside/Ith & Kings Project  ‐    ‐   0% ‐
590 Alley Paving Projects  ‐    ‐   0% ‐
601 Fleet 11,683    38.00   6%  11,683
602 Information Technology 11,375    37.00   6%  11,375 800 Community Facilities District (CFD) 1,845    6.00   1%  1,845 840 Greenhills Assessment District 1,230    4.00   1%  1,230 842 Pheasant Run Assessment District  615    2.00   0% 615 916 2005 Civic Center Bond  615    2.00   0% 615
918 PFA‐CREB GF  615    2.00   0% 615
919 Pension Obligation Bond  615    2.00   0% 615
956‐958 Successor Agency 3,997    13.00   2%  3,997
Totals 190,000   618 100%  190,000

279
SUPPORT SERVICE – GENERAL SERVICES

DESCRIPTION OF SERVICE
The General Services Department provides services to the City as a whole and not one individual program.

Expenses such as the Civic Center debt service payment, building operations and maintenance, audit expenses, postage, office supplies, building energy costs and City‐Wide contracted services that benefit the entire City.

ALLOCATION METHOD
 100% of the Civic Center debt service payment is allocated based on an analysis performed in 2005 during the Phase I construction and pledged revenue sources that would pay for the debt service.  100% of remaining costs with the exception of the Pension Obligation Bond are allocated based on total budget per program.
 100% of the Pension Obligation Bond is allocated based on the percentage breakdown between Safety and Non‐Safety. 68% is allocated to miscellaneous groups based on current staffing. 32% is allocated to Police Safety.
 100% of one Parks and Facilities worker is being allocated based on square footage for all buildings for building maintenance.

COSTS TO BE ALLOCATED

TOTAL FOR
1705
CIVIC
CENTER
100%

TOTAL BUDGET

PER PROGRAM
100%
PERSONNEL COSTS 264,097    ‐   264,097

OTHER EXPENSES AND COSTS
Supplies 45,022    ‐   45,022
Printing and Publications  ‐    ‐    ‐
Services 636,491    ‐   636,491
Travel/Meetings/Dues/Memberships  ‐    ‐
Energy 26,160    ‐   26,160
OPERATIONAL EXPENDITURES 971,770    ‐   971,770

DEBT SERVICE‐ CIVIC CENTER 369,644 369,644 ‐

ALLOCATED
TO 1705

SAFETY AND
PD MISC. MISCELLANEOUS
DEBT SERVICE‐ SAFETY (38%)    ‐      341,991    ‐
DEBT SERVICE ‐ MISCELLANEOUS (62%) 438,395   119,590   557,985 TOTAL PENSION OBLIGATION DEBT SERVICE 438,395      461,580   557,985

TOTAL ALLOCATED 1,779,809

280
DETAIL ALLOCATIONS – GENERAL SERVICES

Debt
Srvc 369,644
Total
Budgeted
Expenses 707,673
Fund Dept Description
TOTAL

ALLOCATION
Dist
Base % Allocation Dist Base % Allocation
100 1605 City Council  1,916   0.00%   ‐   99,195   0.27%  1,916 1610 City Clerk  23,656   0.00%   ‐   303,433   0.83%  5,861 1615 City Attorney  3,670   0.00%   ‐   190,000   0.52%  3,670 1600
&
1705
General Services‐
General Government  304,577    31.00   31.00%  114,590   2,221,216   6.06%  42,902 1710 Administrative Services  24,500   0.00%   ‐   347,093   0.95%  6,704 1712 City Property  1,066   0.00%   ‐   55,196   0.15%  1,066 1720 Finance  86,867   0.00%   ‐   789,965   2.16%  15,258 2610 Police Sworn  145,960   0.00%   ‐   4,518,596   12.33%  87,276 2615 Police NET  ‐ 0.00%   ‐   0   0.00%   ‐
2705 Fire  10,107   0.00%   ‐   434,831   1.19%  8,399
4705
Community
Development  88,053   0.00%   ‐   1,585,968   4.33%  30,633 6610 Community Pool  949   0.00%   ‐   24,577   0.07%  475 6615 Senior Services  850   0.00%   ‐   44,009   0.12%  850 6620 Parks & Facilities  47,412   0.00%   ‐   576,363   1.57%  11,132 6625 Community Relations  16,523   0.00%   ‐   241,246   0.66%  4,660 200 Airport  6,167    1.00   1.00%  3,696   66,484   0.18%  1,284 220 Storm Drain  12,400    2.00   2.00%  7,393   74,987   0.20%  1,448 240‐242 Sewer  136,338    8.00   8.00%  29,572   1,639,082   4.47%  31,659 260 Solid Waste  32,651   0.00%   ‐   1,690,461   4.61%  32,651 280‐283 Water  199,495    12.00   12.00%  44,357   3,227,125   8.81%  62,331 300
Regional Surface
Transportation Program
(RSTP)  3,738   0.00%   ‐   193,511   0.53%  3,738
301 Gas Tax  6,880   0.00%   ‐   356,179   0.97%  6,880 302 RMRA  3,863   0.00%   ‐   200,000   0.55%  3,863
303
American Rescue Plan
Act (ARPA)  67,146   0.00%   ‐   2,960,225   8.08%  57,176 305 Streets & Roads‐ LTF  70,446   0.00%   ‐   725,649   1.98%  14,016 310
Maintenance
Assessment District  5,301   0.00%   ‐   274,465   0.75%  5,301 325 Transit  53,869   0.00%   ‐   410,676   1.12%  7,932 340
Measure N Public
Safety Tax  151,160   0.00%   ‐   2,945,812   8.04%  56,898 341 Fire SAFER Grant  2,494   0.00%   ‐   41,398   0.11%  800 350‐357 Measure T  17,869   0.00%   ‐   925,152   2.53%  17,869 380 Fire Impact Fees  2,101   0.00%   ‐   108,751   0.30%  2,101 382
Public Building Impact
Fees  116,583    31.00   31.00%  114,590   103,207   0.28%  1,993 383‐385
All Park Development
Fees  11,402   0.00%   ‐   590,318   1.61%  11,402
281

Debt
Srvc 369,644
Total
Budgeted
Expenses 707,673
Fund Dept Description
TOTAL

ALLOCATION
Dist
Base % Allocation Dist Base % Allocation
386 Police Impact Fees  4,362   0.00%   ‐   225,847   0.62%  4,362 388
Waste Water System
Capital Reserve  2,034   0.00%   ‐   105,287   0.29%  2,034 390
Signalization Impact
Fund  716   0.00%   ‐   37,090   0.10%  716
392
Storm Drain Capital
Reserve  11,698   0.00%   ‐   605,641   1.65%  11,698
394 Road Impact Fees  5,529   0.00%   ‐   286,258   0.78%  5,529 396
Water System Capital
Reserve  2,199   0.00%   ‐   113,839   0.31%  2,199
400 CDBG grant PI  4,325   0.00%   ‐   223,900   0.61%  4,325 450 HOME Grant PI  60   0.00%   ‐   3,100   0.01%  60
452 HOME Grant 2019  9,657   0.00%   ‐   500,000   1.36%  9,657 453 HOME‐Shasta  71   0.00%   ‐   3,700   0.01%  71
460 Cal Home Grant  13,520   0.00%   ‐   700,000   1.91%  13,520 470 PLHA Grant  12,792   0.00%   ‐   662,295   1.81%  12,792 480 CDBG CV‐1  726   0.00%   ‐   37,566   0.10%  726
481 CDBG CV‐2 & 3  5,059   0.00%   ‐   261,940   0.71%  5,059 496 CDBG Grant   533   0.00%   ‐   27,614   0.08%  533
497 CDBG Grant   3,942   0.00%   ‐   204,103   0.56%  3,942 498 NSP Olivero  71   0.00%   ‐   3,700   0.01%  71
499
Economic Development
Block Grants (EDBG)  623   0.00%   ‐   32,248   0.09%  623 588 Berenda Slough Bridge  ‐ 0.00%   ‐   0   0.00%   ‐
589
Riverside/Ith & Kings
Project  ‐ 0.00%   ‐   0   0.00%   ‐
590 Alley Paving Projects  ‐ 0.00%   ‐   0   0.00%   ‐
601 Fleet  16,849   0.00%   ‐    222,465   0.61%  4,297 602 Information Technology  34,876   0.00%   ‐    515,757   1.41%  9,962 800
Community Facilities
District (CFD)  12,450   0.00%   ‐   644,600   1.76%  12,450 840
Greenhills Assessment
District  10,541   0.00%   ‐    545,761   1.49%  10,541 842
Pheasant Run
Assessment District  7,781   0.00%   ‐    402,826   1.10%  7,781 916 2005 Civic Center Bond  7,140   0.00%   ‐    369,644   1.01%  7,140 918 PFA‐CREB GF  3,629   0.00%   ‐    187,875   0.51%  3,629 919
Pension Obligation
Bonds  17,383   0.00%   ‐    899,975   2.46%  17,383
956‐958 Successor Agency  71,876    15.00   15.00%  55,447    850,636   2.32%  16,430 Totals 1,916,452 100 100% 369,644 36,638,837 100% 707,673

282
DETAIL ALLOCATIONS – GENERAL SERVICES CONTINUED

# of Employees
for POB Safety 461,580
# of
Employees
for POB Misc 557,985
Fund Dept Description Dist Base % Allocation Dist Base % Allocation 100 1605 City Council  ‐   0.00%  ‐   ‐   0.00%  ‐
1610 City Clerk  ‐   0.00%  ‐   1.50   2.68%  14,949
1615 City Attorney  ‐   0.00%  ‐   ‐   0.00%  ‐
1600
&
1705
General Services‐ General
Government  ‐   0.00%  ‐   ‐   0.00%  ‐
1710 Administrative Services  ‐   0.00%  ‐   1.50   2.68%  14,949 1712 City Property  ‐   0.00%  ‐   ‐   0.00%  ‐
1720 Finance  ‐   0.00%  ‐   5.90   10.54%  58,798
2610 Police Sworn 19.00   86.36%  398,637   10.00   17.86%  99,658 2615 Police NET  ‐   0.00%  ‐   ‐   0.00%  ‐
2705 Fire  ‐   0.00%  ‐   ‐   0.00%  ‐
4705 Community Development  ‐   0.00%  ‐   5.00   8.93%  49,829 6610 Community Pool  ‐   0.00%  ‐   ‐   0.00%  ‐
6615 Senior Services  ‐   0.00%  ‐   ‐   0.00%  ‐
6620 Parks & Facilities  ‐   0.00%  ‐   3.05   5.45%  30,396 6625 Community Relations  ‐   0.00%  ‐   1.00   1.79%  9,966 200 Airport  ‐   0.00%  ‐   0.10   0.18% 997
220 Storm Drain  ‐   0.00%  ‐   0.30   0.54%  2,990
240‐242 Sewer  ‐   0.00%  ‐   5.83   10.41%  58,101
260 Solid Waste  ‐   0.00%  ‐   ‐   0.00%  ‐
280‐283 Water  ‐   0.00%  ‐   7.40   13.22%  73,747
300
Regional Surface
Transportation Program
(RSTP)  ‐   0.00%  ‐   ‐   0.00%  ‐
301 Gas Tax  ‐   0.00%  ‐   ‐   0.00%  ‐
302 RMRA  ‐   0.00%  ‐   ‐   0.00%  ‐
303
American Rescue Plan Act
(ARPA)  ‐   0.00%  ‐   1.00   1.79%  9,966
305 Streets & Roads‐ LTF  ‐   0.00%  ‐   4.59   8.20%  45,743 310
Maintenance Assessment
District  ‐   0.00%  ‐   ‐   0.00%  ‐
325 Transit  ‐   0.00%  ‐   3.50   6.25%  34,880
340 Measure N Public Safety Tax 3.00   13.64%  62,943   2.00   3.57%  19,932 341 Fire SAFER Grant  ‐   0.00%  ‐   0.17   0.30%  1,694 350‐357 Measure T  ‐   0.00%  ‐   ‐   0.00%  ‐
380 Fire Impact Fees  ‐   0.00%  ‐   ‐   0.00%  ‐
382 Public Building Impact Fees  ‐   0.00%  ‐   ‐   0.00%  ‐ 383‐385 All Park Development Fees  ‐   0.00%  ‐   ‐   0.00%  ‐ 386 Police Impact Fees  ‐   0.00%  ‐   ‐   0.00%  ‐
283

# of Employees
for POB Safety 461,580
# of
Employees
for POB Misc 557,985
Fund Dept Description Dist Base % Allocation Dist Base % Allocation 388
Waste Water System Capital
Reserve  ‐   0.00%  ‐   ‐   0.00%  ‐
390 Signalization Impact Fund  ‐   0.00%  ‐   ‐   0.00%  ‐ 392 Storm Drain Capital Reserve  ‐   0.00%  ‐   ‐   0.00%  ‐ 394 Road Impact Fees  ‐   0.00%  ‐   ‐   0.00%  ‐
396 Water System Capital Reserve  ‐   0.00%  ‐   ‐   0.00%  ‐ 400 CDBG grant PI  ‐   0.00%  ‐   ‐   0.00%  ‐
450 HOME Grant PI  ‐   0.00%  ‐   ‐   0.00%  ‐
452 HOME Grant 2019  ‐   0.00%  ‐   ‐   0.00%  ‐
453 HOME‐Shasta  ‐   0.00%  ‐   ‐   0.00%  ‐
460 Cal Home Grant  ‐   0.00%  ‐   ‐   0.00%  ‐
470 PLHA Grant  ‐   0.00%  ‐   ‐   0.00%  ‐
480 CDBG CV‐1  ‐   0.00%  ‐   ‐   0.00%  ‐
481 CDBG CV‐2 & 3  ‐   0.00%  ‐   ‐   0.00%  ‐
496 CDBG Grant    ‐   0.00%  ‐   ‐   0.00%  ‐
497 CDBG Grant    ‐   0.00%  ‐   ‐   0.00%  ‐
498 NSP Olivero  ‐   0.00%  ‐   ‐   0.00%  ‐
499
Economic Development Block
Grants (EDBG)  ‐   0.00%  ‐   ‐   0.00%  ‐
588 Berenda Slough Bridge  ‐   0.00%  ‐   ‐   0.00%  ‐
589 Riverside/Ith & Kings Project  ‐   0.00%  ‐   ‐   0.00%  ‐ 590 Alley Paving Projects  ‐   0.00%  ‐   ‐   0.00%  ‐
601 Fleet  ‐   0.00%  ‐   1.05   1.88%  10,464
602 Information Technology  ‐   0.00%  ‐   2.10   3.75%  20,928 800
Community Facilities District
(CFD)  ‐   0.00%  ‐   ‐   0.00%  ‐
840 Greenhills Assessment District  ‐   0.00%  ‐   ‐   0.00%  ‐ 842
Pheasant Run Assessment
District  ‐   0.00%  ‐   ‐   0.00%  ‐
916 2005 Civic Center Bond  ‐   0.00%  ‐   ‐   0.00%  ‐ 918 PFA‐CREB GF  ‐   0.00%  ‐   ‐   0.00%  ‐
919 Pension Obligation Bonds  ‐   0.00%  ‐   ‐   0.00%  ‐ 956‐958 Successor Agency  ‐   0.00%  ‐   ‐   0.00%  ‐
Totals 22.00   100%  461,580   55.99   100%  557,985

284
DETAIL ALLOCATIONS – GENERAL SERVICES CONTINUED
Square Feet     158,933
# of
Staff     105,164
Fund Dept Description Dist Base % Allocation
Dist
Base % Allocation
100 1605 City Council  ‐   0.00%   ‐    ‐   0.00%   ‐
1610 City Clerk  ‐   0.00%   ‐    1.50   1.79%  2,847
1615 City Attorney  ‐   0.00%   ‐    ‐   0.00%   ‐
1600
&
1705
General Services‐ General
Government 32,630.69   88.96%  141,391    3.00   3.58%  5,694 1710 Administrative Services  ‐   0.00%   ‐    1.50   1.79%  2,847 1712 City Property  ‐   0.00%   ‐    ‐   0.00%   ‐
1720 Finance  ‐   0.00%   ‐    6.75   8.06%  12,811
2610 Police Sworn  ‐   0.00%   ‐    30.92   36.92%  58,684 2615 Police NET  ‐   0.00%   ‐    ‐   0.00%   ‐
2705 Fire  ‐   0.00%   ‐    0.90   1.07%  1,708
4705 Community Development  ‐   0.00%   ‐    4.00   4.78%  7,592 6610 Community Pool  ‐   0.00%   ‐    0.25   0.30%  474 6615 Senior Services  ‐   0.00%   ‐    ‐   0.00%   ‐
6620 Parks & Facilities  ‐   0.00%   ‐    3.10   3.70%  5,884 6625 Community Relations  ‐   0.00%   ‐    1.00   1.19%  1,898 200 Airport  ‐   0.00%   ‐    0.10   0.12%  190
220 Storm Drain  ‐   0.00%   ‐    0.30   0.36%  569
240‐242 Sewer 1,393.25   3.80%  6,037    5.78   6.90%  10,970 260 Solid Waste  ‐   0.00%   ‐    ‐   0.00%   ‐
280‐283 Water 1,179.31   3.22%  5,110    7.35   8.78%  13,950 300
Regional Surface
Transportation Program
(RSTP)  ‐   0.00%   ‐    ‐   0.00%   ‐
301 Gas Tax  ‐   0.00%   ‐    ‐   0.00%   ‐
302 RMRA  ‐   0.00%   ‐    ‐   0.00%   ‐
303
American Rescue Plan Act
(ARPA) 1.00   0.00%  4     0.00%   ‐
305 Streets & Roads‐ LTF 456.00   1.24%  1,976    4.59   5.48%  8,712 310
Maintenance Assessment
District  ‐   0.00%   ‐    ‐   0.00%   ‐
325 Transit 1,018.75   2.78%  4,414    3.50   4.18%  6,643 340 Measure N Public Safety Tax  ‐   0.00%   ‐    6.00   7.17%  11,388 341 Fire SAFER Grant  ‐   0.00%   ‐    ‐   0.00%   ‐
350‐357 Measure T  ‐   0.00%   ‐    ‐   0.00%   ‐
380 Fire Impact Fees  ‐   0.00%   ‐    ‐   0.00%   ‐
382 Public Building Impact Fees  ‐   0.00%   ‐    ‐   0.00%   ‐ 383‐385 All Park Development Fees  ‐   0.00%   ‐    ‐   0.00%   ‐ 386 Police Impact Fees  ‐   0.00%   ‐    ‐   0.00%   ‐
285
Square Feet     158,933
# of
Staff     105,164
Fund Dept Description Dist Base % Allocation
Dist
Base % Allocation
388
Waste Water System Capital
Reserve  ‐   0.00%   ‐    ‐   0.00%   ‐
390 Signalization Impact Fund  ‐   0.00%   ‐    ‐   0.00%   ‐ 392 Storm Drain Capital Reserve  ‐   0.00%   ‐    ‐   0.00%   ‐ 394 Road Impact Fees  ‐   0.00%   ‐    ‐   0.00%   ‐
396
Water System Capital
Reserve  ‐   0.00%   ‐    ‐   0.00%   ‐
400 CDBG grant PI  ‐   0.00%   ‐    ‐   0.00%   ‐
450 HOME Grant PI  ‐   0.00%   ‐    ‐   0.00%   ‐
452 HOME Grant 2019  ‐   0.00%   ‐    ‐   0.00%   ‐
453 HOME‐Shasta  ‐   0.00%   ‐    ‐   0.00%   ‐
460 Cal Home Grant  ‐   0.00%   ‐    ‐   0.00%   ‐
470 PLHA Grant  ‐   0.00%   ‐    ‐   0.00%   ‐
480 CDBG CV‐1  ‐   0.00%   ‐    ‐   0.00%   ‐
481 CDBG CV‐2 & 3  ‐   0.00%   ‐    ‐   0.00%   ‐
496 CDBG Grant    ‐   0.00%   ‐    ‐   0.00%   ‐
497 CDBG Grant    ‐   0.00%   ‐    ‐   0.00%   ‐
498 NSP Olivero  ‐   0.00%   ‐    ‐   0.00%   ‐
499
Economic Development Block
Grants (EDBG)  ‐   0.00%   ‐    ‐   0.00%   ‐
588 Berenda Slough Bridge  ‐   0.00%   ‐    ‐   0.00%   ‐ 589 Riverside/Ith & Kings Project  ‐   0.00%   ‐    ‐   0.00%   ‐ 590 Alley Paving Projects  ‐   0.00%   ‐    ‐   0.00%   ‐ 601 Fleet  ‐   0.00%   ‐    1.10   1.31%  2,088
602 Information Technology  ‐   0.00%   ‐    2.10   2.51%  3,986 800
Community Facilities District
(CFD)  ‐   0.00%   ‐    ‐   0.00%   ‐
840
Greenhills Assessment
District  ‐   0.00%   ‐    ‐   0.00%   ‐
842
Pheasant Run Assessment
District  ‐   0.00%   ‐    ‐   0.00%   ‐
916 2005 Civic Center Bond  ‐   0.00%   ‐    ‐   0.00%   ‐ 918 PFA‐CREB GF  ‐   0.00%   ‐    ‐   0.00%   ‐
919 Pension Obligation Bonds  ‐   0.00%   ‐    ‐   0.00%   ‐ 956‐958 Successor Agency  ‐   0.00%   ‐    ‐   0.00%   ‐ Totals 36,679.00 100% 158,933 83.74 100% 158,933

286

CIVIC CENTER LEASE
The amounts are based on an analysis performed in 2005 during the Phase I construction and pledged revenue sources that would pay for the debt service. The impact fees will be absorbed by the GF since there is no real development expected. Whatever Impact Fees are collected will be applied towards the advance from the GF to the Impact Fee fund for completion of the civic Center anyways. Once the loan is paid back, the allocation will be applied to the Impact Fee fund. There is also a 7% portion of cost to be recovered by tenant rents which go the GF, when occupied and charged, so that cost is incurred by the GF which makes the total GF portion 31%.

The percentage split for Enterprise funds is a total of 23% according to the pledged revenue sources in 2005.

Water and Sewer comprise the vast majority of Enterprise activity so they are paying for almost all of the 23% Solid Waste is outsourced and does not use the Civic Center.

287
SUPPORT SERVICE – CITY ADMINISTRATION

DESCRIPTION OF SERVICE
The City Administrator is charged with coordinating and directing the administration of the City within the framework of policy established by the City Council.

The City Administrator is responsible for directing the administration of departments and divisions, preparing and submitting the annual Budget, maintaining communications and good relations with the general public, advising the Council of the City's financial condition, and recommending to the Council measures or actions considered necessary for the welfare of the City and efficient operation of government.

The City Administrator is also the Executive Director of the Chowchilla Successor Agency, directs development and implementation of City General and utility plans, annexations, strategic financial planning, personnel administration, and intergovernmental coordination and liaison activities. Lastly, the City Administrator’s office provides clerical and staff assistance to the Mayor and City Council. In addition, the Department is charged with all Personnel functions, including recruitment, selection, benefits, administration and safety programs.

ALLOCATION METHOD
 33% of the City Administrator's budget is allocated based on a sample of agenda items.  33% of the City Administrator's budget is allocated based on the number of FTE's per department program.
 34% of the City Administrator's budget is allocated based on total budget per program.

COSTS TO BE ALLOCATED

TOTAL AGENDA
33%
FTE
33%

TOTAL BUDGET

PER PROGRAM
34%
PERSONNEL COSTS 318,336   105,051   105,051   108,234

OTHER EXPENSES AND COSTS
Supplies 1,150   380   380   391
Printing and Publications 360   119   119   122
Services 11,747   3,877   3,877   3,994
Travel/Meetings/Dues/Memberships 16,500   5,445   5,445   5,610

OPERATIONAL EXPENDITURES 348,093   114,871   114,871   118,352

288
DETAIL ALLOCATIONS – CITY ADMINISTRATION
Agenda      114,871   FTE     114,871
Fund Dept Description
TOTAL

ALLOCATION
Dist
Base % Allocation
Dist
Base % Allocation
100 1605 City Council  1,687    ‐   0%   ‐    1.00   1%  1,367 1610 City Clerk  3,030    ‐   0%   ‐    1.50   2%  2,050 1615 City Attorney  614    ‐   0%   ‐    ‐   0%   ‐
1600
&1705
General Services‐ General
Government  16,717    31   6%  6,809    2.00   2%  2,733 1710 Administrative Services  3,171    ‐   0%   ‐    1.50   2%  2,050 1712 City Property  178    ‐   0%   ‐    ‐   0%   ‐
1720 Finance  10,614    ‐   0%   ‐    5.90   7%  8,063
2610 Police Sworn  52,750    ‐   0%   ‐    27.92   33%  38,154 2615 Police NET  2,733    ‐   0%   ‐    2.00   2%  2,733 2705 Fire  2,634    ‐   0%   ‐    0.90   1%  1,230
4705 Community Development  11,956    ‐   0%   ‐    5.00   6%  6,833 6610 Community Pool  421    ‐   0%   ‐    0.25   0%  342 6615 Senior Services  142    ‐   0%   ‐    ‐   0%   ‐
6620 Parks & Facilities  6,030    ‐   0%  ‐    3.05   4%  4,168 6625 Community Relations  2,146    ‐   0%   ‐    1.00   1%  1,367 200 Airport  8,698    38   7%  8,346    0.10   0%  137
220 Storm Drain  9,218    39   7%  8,566    0.30   0%  410 240‐242 Sewer  24,243    50   10%  10,982    5.83   7%  7,967 260 Solid Waste  13,807    38   7%  8,346    ‐   0%   ‐ 280‐283 Water  30,201    44   8%  9,664    7.40   9%  10,112 300
Regional Surface Transportation
Program (RSTP)  1,284    3   1%  659    ‐   0%   ‐
301 Gas Tax  1,809    3   1%  659    ‐   0%   ‐
302 RMRA  1,305    3   1%  659    ‐   0%   ‐
303 American Rescue Plan Act (ARPA)  9,562    ‐   0%   ‐    ‐   0%   ‐ 305 Streets  & Roads‐ LTF  19,159    48   9%  10,543    4.59   5%  6,272 310 Maintenance Assessment District  2,424    7   1%  1,537    ‐   0%   ‐ 325 Transit  15,115    41   8%  9,005    3.50   4%  4,783 340 Measure N  19,081    4   1% 7.00   8%  9,566
341 Fire SAFER Grant  366    1   0% 0.17   0%  232
350‐357 Measure T  4,087   5   1%  1,098    ‐   0%   ‐
380 Fire Impact Fees  1,230    4   1%  879    ‐   0%   ‐ 382 Public Building Impact Fees  1,212    4   1%  879    ‐   0%   ‐ 383‐385 All Park Development Fees  2,785    4   1%  879    ‐   0%   ‐ 386 Police Impact Fees  1,608    4   1%  879    ‐   0%   ‐ 388
Waste Water System Capital
Reserve  1,219    4   1%  879    ‐   0%   ‐
390 Signalization Impact Fund  998    4   1%  879    ‐   0%   ‐ 392 Storm Drain Capital Reserve  2,835    4   1%  879    ‐   0%   ‐ 394 Road Impact Fees  1,803    4   1%  879    ‐   0%   ‐ 289
Agenda      114,871   FTE     114,871
Fund Dept Description
TOTAL

ALLOCATION
Dist
Base % Allocation
Dist
Base % Allocation
396 Water System Capital Reserve  1,246    4   1%  879    ‐   0%   ‐ 400 CDBG grant PI  4,018    15   3%  3,295    ‐   0%   ‐ 450 HOME Grant PI  669    3   1%  659    ‐   0%   ‐
452 HOME Grant 2019  2,274    3   1%  659    ‐   0%   ‐ 453 HOME‐Shasta  671    3   1%  659    ‐   0%   ‐
460 Cal Home Grant
470 PLHA Grant
480 CDBG CV‐1  561    2   0%  439    ‐   0%   ‐
481 CDBG CV‐2 & 3  1,285    2   0%  439    ‐   0%   ‐
496 CDBG Grant   528    2   0%  439    ‐   0%   ‐
497 CDBG Grant   1,099    2   0%  439    ‐   0%   ‐
498 NSP Olivero  671    3   1%  659    ‐   0%   ‐
499
Economic Development Block
Grants (EDBG)  983    4   1%  879    ‐   0%   ‐
588 Berenda Slough Bridge  ‐    ‐   0%   ‐    ‐   0%   ‐ 589 Riverside/Ith & Kings Project  ‐    ‐   0%   ‐    ‐   0%   ‐ 590 Alley Paving Projects  ‐    ‐   0%   ‐    ‐   0%   ‐ 601 Fleet  10,500    38   7%  8,346    1.05   1%  1,435 602 Information Technology  12,662    37   7%  8,127    2.10   2%  2,870 800
Community Facilities District
(CFD)  3,400    6   1%  1,318    ‐   0%   ‐
840 Greenhills Assessment District  2,641    4   1%  879    ‐   0%   ‐ 842 Pheasant Run Assessment District  1,740    2   0%  439    ‐   0%   ‐ 916 2005 Civic Center Bond  1,194    ‐   0%   ‐    ‐   0%   ‐ 918 PFA‐CREB GF  1,046    2   0%  439    ‐   0%   ‐
919 Pension Obligation Bond  3,346    2   0%  439    ‐   0%   ‐ 956‐958 Successor Agency  3,187    2   0%  439    ‐   0%   ‐ Totals 342,594 523 100% 113,772 84.06 100% 114,871

290
DETAIL ALLOCATIONS – CITY ADMINISTRATION
Total Budget     118.352
Fund Dept Description Dist Base % Allocation
100 1605 City Council 99,195   0%            320
1610 City Clerk 303,433   1%            980
1615 City Attorney 190,000   1%            614
1600 &1705 General Services‐ General Government 2,221,216   6%         7,175 1710 Administrative Services 347,093   1%         1,121 1712 City Property 55,196   0%            178
1720 Finance 789,965   2%         2,552
2610 Police Sworn 4,518,596   12%       14,596
2615 Police NET 0   0%             ‐
2705 Fire 434,831   1%         1,405
4705 Community Development 1,585,968   4%        5,123
6610 Community Pool 24,577   0%              79
6615 Senior Services 44,009   0%            142
6620 Parks & Facilities 576,363   2%         1,862
6625 Community Relations 241,246   1%            779
200 Airport 66,484   0%            215
220 Storm Drain 74,987   0%           242
240‐242 Sewer 1,639,082   4%         5,295
260 Solid Waste 1,690,461   5%         5,461
280‐283 Water 3,227,125   9%       10,424
300 Regional Surface Transportation Program (RSTP) 193,511   1%            625 301 Gas Tax 356,179   1%         1,151
302 RMRA 200,000   1%            646
303 American Rescue Plan Act (ARPA) 2,960,225   8%        9,562 305 Streets  & Roads‐ LTF 725,649   2%         2,344
310 Maintenance Assessment District 274,465   1%            887 325 Transit 410,676   1%         1,327
340 Measure N 2,945,812   8%         9,516
341 Fire SAFER Grant 41,398   0%            134
350‐357 Measure T 925,152   3%         2,988
380 Fire Impact Fees 108,751   0%           351
382 Public Building Impact Fees 103,207   0%           333 383‐385 All Park Development Fees 590,318   2%         1,907 386 Police Impact Fees 225,847   1%            730
388 Waste Water System Capital Reserve 105,287   0%            340 390 Signalization Impact Fund 37,090   0%            120 392 Storm Drain Capital Reserve 605,641   2%        1,956 394 Road Impact Fees 286,258   1%            925
396 Water System Capital Reserve 113,839   0%            368 291
Total Budget     118.352
Fund Dept Description Dist Base % Allocation
400 CDBG grant PI 223,900   1%            723
450 HOME Grant PI 3,100   0%              10
452 HOME Grant 2019 500,000   1%         1,615
453 HOME‐Shasta 3,700   0%              12
460 Cal Home Grant 700,000   2%         2,261
470 PLHA Grant 662,295   2%         2,139
480 CDBG CV‐1 37,566   0%            121
481 CDBG CV‐2 & 3 261,940   1%           846
496 CDBG Grant   27,614   0%              89
497 CDBG Grant   204,103   1%            659
498 NSP Olivero 3,700   0%              12
499 Economic Development Block Grants (EDBG) 32,248   0%            104 588 Berenda Slough Bridge 0   0%              ‐
589 Riverside/Ith & Kings Project 0   0%              ‐ 590 Alley Paving Projects 0   0%             ‐
601 Fleet 222,465   1%           719
602 Information Technology 515,757   1%         1,666
800 Community Facilities District (CFD) 644,600   2%         2,082 840 Greenhills Assessment District 545,761   1%         1,763 842 Pheasant Run Assessment District 402,826   1%         1,301 916 2005 Civic Center Bond 369,644   1%         1,194
918 PFA‐CREB GF 187,875   1%           607
919 Pension Obligation Bond 899,975   2%         2,907
956‐958 Successor Agency 850,636   2%         2,748
Totals    36,638,837   100%     118,352

292
SUPPORT SERVICE – FINANCE

DESCRIPTION OF SERVICE
Under the direction of the Finance Director, this Department is charged with the overall financial and accounting records of the City, processing accounts payable and receivables, utility billing, fixed assets, bank reconciliations, purchasing, data processing, budget control, payroll, and business license.

ALLOCATION METHOD
 25% of the Finance Department budget represents Accounts Payable and Purchasing functions which are allocated based on paid invoices per program.
 25% of the Finance Department budget represents Accounts receivable and Receipting functions which are allocated based on number of cash receipts processed per program  25% of the Finance Department budget represents Payroll functions and is allocated based on FTE equivalents per program.
 25% of the Finance Department budget is allocated based on total budget per program.

COSTS TO BE ALLOCATED

TOTAL PURCHASING
25%

RECEIPTS
25%
FTE
25%

TOTAL BUDGET

PER PROGRAM
25%
PERSONNEL COSTS $670,050   $167,513   $167,513   $167,513   $167,513

OTHER EXPENSES AND COSTS
Supplies 6,500    1,625    1,625    1,625    1,625
Printing and Publications  ‐    ‐    ‐    ‐    ‐
Services 103,321   25,830   25,830   25,830   25,830
Travel/Meetings/Dues/Memberships 10,094   2,524   2,524   2,524   2,524

OPERATIONAL EXPENDITURES $789,965   $197,491   $197,491   $197,491   $197,491

293
DETAIL ALLOCATIONS – FINANCE
Purchasing      197,491    Receipts      197,491
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation Dist Base % Allocation 100 1605 City Council  2,884   ‐   0%  ‐   ‐   0%  ‐
1610 City Clerk  5,160   ‐   0%  ‐   ‐   0%  ‐
1615 City Attorney  1,024   ‐   0%  ‐   ‐   0%  ‐
1705
General Services‐ General
Government  111,581   3,078   47%  93,176   1,864   1%  1,734 1710 Administrative Services  5,395   ‐   0%  ‐   ‐   0%  ‐ 1712 City Property 298   ‐   0%  ‐   ‐   0%  ‐
1720 Finance  18,120   ‐   0%  ‐   ‐   0%  ‐
2610 Police Sworn  89,952   ‐   0%  ‐   ‐   0%  ‐
2615 Police NET  4,699   ‐   0% ‐   ‐   0%  ‐
2705 Fire  4,458   ‐   0%  ‐   ‐   0%  ‐
4705 Community Development  20,296   ‐   0%  ‐   ‐   0%  ‐ 6610 Community Pool 720   ‐   0%  ‐   ‐   0%  ‐
6615 Senior Services 237   ‐   0%  ‐   ‐   0%  ‐
6620 Parks & Facilities  10,272   ‐   0%  ‐   ‐   0%  ‐ 6625 Community Relations  3,650   ‐   0%  ‐   ‐   0%  ‐ 200 Airport  2,000    45   1%  1,362   48   0% 45
220 Storm Drain  53,107    118   2%  3,572   52,063   25%  48,426 240‐242 Sewer  87,704    597   9%  18,072   50,637   24%  47,100 260 Solid Waste  60,333    110   2%  3,330   51,488   24%  47,891 280‐283 Water  116,951   1,001   15%  30,302   55,764   26%  51,869 300
Regional Surface
Transportation Program (RSTP)  1,059   ‐   0% ‐    17   0% 16 301 Gas Tax  2,253    11   0% 333   ‐  0%  ‐
302 RMRA  1,078   ‐   0%  ‐   ‐‐  0%  ‐
303
American Rescue Plan Act
(ARPA)  15,956   ‐  0%  ‐   0%  ‐
305 Streets& Roads‐ LTF  28,851    463   7%  14,016    151   0% 140 310
Maintenance Assessment
District  4,207    90   1%  2,724    3   0% 3
325 Transit  16,549    197   3%  5,963   160   0% 149
340 Measure N  37,894    184   3%  5,570   ‐   0%  ‐
341 SAFER Grant 623   ‐   0%  ‐   ‐   0%  ‐
350‐357 Measure T  5,846    26   0% 787    78   0% 73
380 Fire Impact Fees 586   ‐   0%  ‐   ‐   0%  ‐
382 Public Building Impact Fees 556   ‐  0%  ‐  ‐   0%  ‐ 383‐385 All Park Development Fees  3,182   ‐  0%  ‐   ‐   0%  ‐ 386 Police Impact Fees  1,217   ‐   0%  ‐   ‐   0%  ‐
388
Waste Water System Capital
Reserve 568   ‐   0%  ‐   ‐   0%  ‐
390 Signalization Impact Fund 200   ‐   0%  ‐   ‐   0%  ‐ 392 Storm Drain Capital Reserve  3,265   ‐   0%  ‐   ‐   0%  ‐ 394 Road Impact Fees  1,543   ‐   0%  ‐  ‐   0%  ‐
294
Purchasing      197,491    Receipts      197,491
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation Dist Base % Allocation 396 Water System Capital Reserve 614   ‐   0%  ‐   ‐   0%  ‐ 400 CDBG grant PI  2,095    29   0% 878    11   0% 10
450 HOME Grant PI 625    20   0% 605    3   0% 3
452 HOME Grant 2019  2,937    8   0% 242   ‐   0%  ‐
453 HOME‐Shasta 50    1   0% 30   ‐   0%  ‐
460 Cal Home Grant ‐ ‐ 0%  ‐   ‐   0%  ‐
470 PLHA Grant ‐ ‐ 0%  ‐   ‐   0%  ‐
480 CDBG CV‐1 202   ‐   0%  ‐   ‐   0%  ‐
481 CDBG CV‐2 & 3  1,412   ‐   0%  ‐   ‐   0%  ‐
496 CDBG Grant   149   ‐   0%  ‐   ‐   0%  ‐
497 CDBG Grant   1,100   ‐   0%  ‐   ‐   0%  ‐
498 NSP Olivero 53    1   0% 30    3   0% 3
499
Economic Development Block
Grants (EDBG) 386    7   0% 212   ‐   0%  ‐
588 Berenda Slough Bridge  ‐   ‐ 0%  ‐   ‐   0%  ‐
589 Riverside/Ith & Kings Project  ‐   ‐ 0%  ‐   ‐   0%  ‐ 590 Alley Paving Projects  ‐ ‐ 0%  ‐   ‐   0%  ‐
601 Fleet  9,691    199   3%  6,024    1   0% 1
602 Information Technology  15,798    267   4%  8,082    2   0% 2 800
Community Facilities District
(CFD)  3,752    9   0% 272    5   0% 5
840 Greenhills Assessment District  3,289    11   0% 333    15   0% 14 842
Pheasant Run Assessment
District  2,511    11   0% 333    7   0% 7
916 2005 Civic Center Bond  1,992   ‐   0%  ‐   ‐   0%  ‐ 918 PFA‐CREB GF  1,013   ‐   0%  ‐   ‐   0%  ‐
919 Pension Obligation Bond  4,851   ‐   0%  ‐   ‐   0%  ‐ 956‐958 Successor Agency  5,829    41   1%  1,241    3   0% 3 Totals  782,622   6524 100%  197,491   212,323   100%  197,491

295
DETAIL ALLOCATIONS – FINANCE

CONTINUED
FTE     185,831 Total Budget     185,831
Fund Dept Description Dist Base % Allocation Dist Base % Allocation 100 1605 City Council 1.00   1%  2,349   99,195   0% 535 1610 City Clerk 1.50   2%  3,524   303,433   1%  1,636
1615 City Attorney  ‐   0%  ‐   190,000   1%  1,024
1705
General Services‐ General
Government 2.00   2%  4,699   2,221,216   6%  11,973
1710 Administrative Services 1.50   2%  3,524   347,093   1%  1,871 1712 City Property  ‐   0%  ‐   55,196   0% 298
1720 Finance 5.90   7%  13,862   789,965   2%  4,258
2610 Police Sworn 27.92   33%  65,595   4,518,596   12%  24,356 2615 Police NET 2.00   2%  4,699   ‐   0% ‐
2705 Fire 0.90   1%  2,114   434,831   1%  2,344
4705 Community Development 5.00   6%  11,747   1,585,968   4%  8,549 6610 Community Pool 0.25   0% 587   24,577   0% 132
6615 Senior Services ‐ 0% ‐ 44,009   0% 237
6620 Parks & Facilities 3.05   4%  7,166   576,363   2%  3,107 6625 Community Relations 1.00   1%  2,349   241,246   1%  1,300 200 Airport 0.10   0% 235   66,484   0% 358
220 Storm Drain 0.30   0% 705   74,987   0% 404
240‐242 Sewer 5.83   7%  13,697   1,639,082   4%  8,835 260 Solid Waste ‐ 0% ‐ 1,690,461   5%  9,112
280‐283 Water 7.40   9%  17,386   3,227,125   9%  17,395 300
Regional Surface Transportation
Program (RSTP) ‐ 0% ‐ 193,511   1%  1,043
301 Gas Tax ‐ 0% ‐ 356,179   1%  1,920
302 RMRA ‐ 0% ‐ 200,000   1%  1,078
303 American Rescue Plan Act (ARPA) ‐ 0% ‐ 2,960,225   8%  15,956 305 Streets& Roads‐ LTF 4.59   5%  10,784   725,649   2%  3,911 310 Maintenance Assessment District ‐ 0% ‐ 274,465   1%  1,479 325 Transit 3.50   4%  8,223   410,676   1%  2,214
340 Measure N 7.00   8%  16,446   2,945,812   8%  15,879 341 SAFER Grant 0.17   0% 399   41,398   0% 223
350‐357 Measure T ‐ 0% ‐ 925,152   3%  4,987
380 Fire Impact Fees ‐ 0% ‐ 108,751   0% 586
382 Public Building Impact Fees ‐ 0% ‐ 103,207   0% 556 383‐385 All Park Development Fees ‐ 0% ‐ 590,318   2%  3,182 386 Police Impact Fees ‐ 0% ‐ 225,847   1%  1,217
388
Waste Water System Capital
Reserve ‐ 0% ‐ 105,287   0% 568
390 Signalization Impact Fund ‐ 0% ‐ 37,090   0% 200
392 Storm Drain Capital Reserve ‐ 0% ‐ 605,641   2%  3,265 296
FTE     185,831 Total Budget     185,831
Fund Dept Description Dist Base % Allocation Dist Base % Allocation 394 Road Impact Fees  ‐   0%  ‐   286,258   1%  1,543
396 Water System Capital Reserve  ‐   0%  ‐   113,839   0% 614 400 CDBG grant PI ‐ 0% ‐ 223,900   1%  1,207
450 HOME Grant PI ‐ 0% ‐ 3,100   0% 17
452 HOME Grant 2019 ‐ 0% ‐ 500,000   1%  2,695
453 HOME‐Shasta ‐ 0% ‐ 3,700   0% 20
460 Cal Home Grant ‐ 0% ‐ 700,000   2%  3,773
470 PLHA Grant  ‐  0% ‐ 662,295   2%  3,570
480 CDBG CV‐1  ‐   0%  ‐   37,566   0% 202
481 CDBG CV‐2 & 3 ‐ 0% ‐ 261,940   1%  1,412
496 CDBG Grant   ‐   0% ‐ 27,614   0% 149
497 CDBG Grant   ‐   0% ‐ 204,103   1%  1,100
498 NSP Olivero ‐ 0% ‐ 3,700   0% 20
499
Economic Development Block
Grants (EDBG) ‐ 0% ‐ 32,248   0% 174
588 Berenda Slough Bridge ‐ 0% ‐   ‐ 0% ‐
589 Riverside/Ith & Kings Project ‐ 0% ‐   ‐ 0% ‐
590 Alley Paving Projects ‐ 0% ‐   ‐ 0% ‐
601 Fleet 1.05   1%  2,467   222,465   1%  1,199
602 Information Technology 2.10   2%  4,934   515,757   1%  2,780 800 Community Facilities District (CFD) ‐ 0% ‐ 644,600   2%  3,475 840 Greenhills Assessment District ‐ 0% ‐ 545,761   1%  2,942 842 Pheasant Run Assessment District ‐ 0% ‐ 402,826   1%  2,171 916 2005 Civic Center Bond ‐ 0% ‐ 369,644   1%  1,992
918 PFA‐CREB GF ‐ 0% ‐ 187,875   1%  1,013
919 Pension Obligation Bond ‐ 0% ‐ 899,975   2%  4,851
956‐958 Successor Agency ‐ 0% ‐ 850,636   2%  4,585
Totals 84.06   100%  197,491   36,638,837   100%  197,491

297
SUPPORT SERVICE – COMMUNITY DEVELOPMENT

DESCRIPTION OF SERVICE
The Community & Economic Development Department guides the physical development of the City in a manner that will foster positive social and economic growth consistent with the goals of the General Plan, and to attract and retain additional businesses to the City to strengthen the jobs/housing balance.

The Director of Community & Economic Development, the Building Official/Code Enforcement Officer and the Project and Permit Supervisor work together to promote and facilitate commercial and industrial economic development projects, provide current and advanced, long‐term planning functions, process land use applications consistent with adopted development standards, administer and enforce all land use laws, administer and enforce building codes for all private and public construction projects, review and approve building plans and issue building permits for all construction, and provide engineering and construction inspection services.

ALLOCATION METHOD
 100% of the Community & Economic Development budget is allocated based on permitting staff costs  25% of the Community & Economic Development budget is allocated based on permitting oversite costs

COSTS TO BE ALLOCATED
TOTAL

PERMITTING
STAFF
100%

PERMITTING

OVERSITE
25%
NON‐

ALLOCABLE
PERSONNEL COSTS 520,915      196,280      46,788      277,847

OTHER EXPENSES AND COSTS
Supplies 5,000     ‐     ‐      5,000
Printing and Publications 2,000     ‐     ‐      2,000
Services 913,828     ‐     ‐      913,828
Travel/Meetings/Dues 23,000     ‐     ‐      23,000

OPERATIONAL EXPENDITURES 1,464,743    ‐    196,280    ‐    46,788      1,221,675

298
DETAIL ALLOCATIONS – COMMUNITY & ECONOMIC

DEVELOPMENT

Permit
Staff      196,280    Oversight      46,788
Fund Dept Description
TOTAL

ALLOCATION
# of
Permits % Allocation Dist Base % Allocation
100 1605 City Council  ‐    ‐   0%   ‐    ‐   0%   ‐
1610 City Clerk   ‐    ‐   0%   ‐    ‐   0%   ‐
1615 City Attorney   ‐    ‐   0%   ‐    ‐   0%   ‐
1705
General Services‐ General
Government   ‐    ‐   0%   ‐    ‐   0%   ‐
1710 Administrative Services   ‐    ‐   0%   ‐    ‐   0%   ‐ 1712 City Property   ‐    ‐   0%   ‐    ‐   0%   ‐
1720 Finance   ‐    ‐   0%   ‐    ‐   0%   ‐
2610 Police Sworn   ‐    ‐   0%   ‐    ‐   0%   ‐
2615 Police NET   ‐    ‐   0%   ‐    ‐   0%   ‐
2705 Fire   ‐    ‐   0%   ‐    ‐   0%   ‐
4705 Community Development  153,134   196   72%  141,437   46,788   25%  11,697 6610 Community Pool  ‐    ‐   0%   ‐    ‐   0%   ‐
6615 Senior Services  ‐    ‐   0%   ‐    ‐   0%   ‐
6620 Parks & Facilities  ‐    ‐   0%   ‐    ‐   0%   ‐
6625 Community Relations  ‐    ‐   0%   ‐    ‐   0%   ‐ 200 Airport  ‐    ‐   0%   ‐    ‐   0%   ‐
220 Storm Drain  ‐    ‐   0%   ‐    ‐   0%   ‐
240‐242 Sewer  14,583    4   1%  2,886    46,788   25%  11,697 260 Solid Waste  ‐    ‐    ‐    ‐    ‐
280‐283 Water  20,356    12   4%  8,659    46,788   25%  11,697 300
Regional Surface Transportation
Program (RSTP)  ‐    ‐   0%   ‐    ‐   0%   ‐
301 Gas Tax  ‐    ‐   0%   ‐    ‐   0%   ‐
302 RMRA  ‐    ‐   0%   ‐    ‐   0%   ‐
303 American Rescue Plan Act (ARPA)  ‐    ‐   0%   ‐    ‐   0%   ‐ 305 Streets  & Roads‐ LTF  54,994    60   22%  43,297    46,788   25%  11,697 310 Maintenance Assessment District  ‐    ‐   0%   ‐    ‐   0%   ‐ 325 Transit  ‐    ‐   0%   ‐    ‐   0%   ‐
340 Measure N  ‐    ‐   0%   ‐    ‐   0%   ‐
341 Fire SAFER Grant  ‐    ‐   0%   ‐    ‐   0%   ‐
350‐357 Measure T  ‐    ‐   0%   ‐    ‐   0%   ‐
380 Fire Impact Fees  ‐    ‐   0%   ‐    ‐   0%   ‐
382 Public Building Impact Fees  ‐    ‐   0%   ‐    ‐   0%   ‐ 383‐385 All Park Development Fees  ‐    ‐   0%  ‐    ‐   0%   ‐ 386 Police Impact Fees  ‐    ‐   0%   ‐    ‐   0%   ‐
388
Waste Water System Capital
Reserve  ‐    ‐   0%   ‐    ‐   0%   ‐
299

Permit
Staff      196,280    Oversight      46,788
Fund Dept Description
TOTAL

ALLOCATION
# of
Permits % Allocation Dist Base % Allocation
390 Signalization Impact Fund   ‐    ‐   0%   ‐    ‐   0%   ‐ 392 Storm Drain Capital Reserve   ‐    ‐   0%   ‐    ‐   0%   ‐ 394 Road Impact Fees  ‐    ‐   0%   ‐    ‐   0%   ‐
396 Water System Capital Reserve  ‐    ‐   0%   ‐    ‐   0%   ‐ 400 CDBG grant PI  ‐    ‐   0%   ‐    ‐   0%   ‐
450 HOME Grant PI  ‐    ‐   0%   ‐    ‐   0%   ‐
452 HOME Grant 2019  ‐    ‐   0%   ‐    ‐   0%   ‐
453 HOME‐Shasta  ‐    ‐   0%   ‐    ‐   0%   ‐
460 Cal Home Grant  ‐    ‐   0%   ‐    ‐   0%  ‐
470 PLHA Grant  ‐    ‐   0%   ‐    ‐   0%   ‐
480 CDBG CV‐1  ‐    ‐   0%   ‐    ‐   0%   ‐
481 CDBG CV‐2 & 3  ‐    ‐   0%   ‐    ‐   0%   ‐
496 CDBG Grant    ‐    ‐   0%   ‐    ‐   0%   ‐
497 CDBG Grant    ‐    ‐   0%   ‐    ‐   0%   ‐
498 NSP Olivero  ‐    ‐   0%   ‐    ‐   0%   ‐
499
Economic Development Block
Grants (EDBG)  ‐    ‐   0%   ‐    ‐   0%   ‐
588 Berenda Slough Bridge  ‐    ‐   0%  ‐    ‐   0%   ‐ 589 Riverside/Ith & Kings Project  ‐    ‐   0%   ‐    ‐   0%   ‐ 590 Alley Paving Projects  ‐    ‐   0%   ‐    ‐   0%   ‐ 601 Fleet  ‐    ‐   0%   ‐    ‐   0%   ‐
602 Information Technology  ‐    ‐   0%   ‐    ‐   0%   ‐ 800
Community Facilities District
(CFD)  ‐    ‐   0%   ‐    ‐   0%   ‐
840   Greenhills Assessment District  ‐    ‐   0%   ‐    ‐   0%   ‐ 842   Pheasant Run Assessment District  ‐    ‐   0%   ‐    ‐   0%   ‐ 916 2005 Civic Center Bond  ‐    ‐   0%  ‐    ‐   0%   ‐ 918 PFA‐CREB GF  ‐    ‐   0%   ‐    ‐   0%   ‐
919 Pension Obligation Bond  ‐    ‐   0%   ‐    ‐   0%   ‐ 956 Successor Agency  ‐    ‐   0%   ‐    ‐   0%   ‐
Totals  243,068   272 100%  196,280    187,151   100%  46,788

300
SUPPORT SERVICE – STREETS AND ROADS

DESCRIPTION OF SERVICE
The Streets and Roads Department is responsible for the maintenance and upkeep of all the roads in the City as well as the replacement of deteriorated roads and the construction of new roads. This also consists of curbs, gutters, sidewalks and American Disability Act upgrades. The City’s roads are used by multiple departments and incur deterioration and damage as a result.

This Cost Plan section quantifies the refuse truck operations and water and sewer street cuts have on the City’s public right of ways. The amortized cost of Reclamite (slurry) and an overlay are identified and a portion distributed to the Water, Solid Waste and Sewer funds.

ALLOCATION METHOD
 10% of the amortization costs are allocated to the Water fund as a reflection of the number of streets cuts and water vehicle damage that is done to the City’s roads.  8% of the amortization costs are allocated to the Solid Waste fund as a reflection of the amount of damage done to City roads by the use of the Hauler’s trucks. The last rate study allowed for 10.8% of the total administrative costs charged to be used for Operations and Maintenance and this 10% calculation falls within those parameters.
 3% of the amortization costs are allocated to the Sewer fund as a reflection of the number of streets cuts and water vehicle damage that is done to the City’s roads. There are not as many street cuts and vehicles used by the sewer fund so it is substantially less than the Water fund allocation.

COSTS TO BE ALLOCATED

TOTAL DEGRADATION
100%
PERSONNEL COSTS ‐  ‐

OTHER EXPENSES AND COSTS
Reclamite Seal 473,088   473,088
Overlay 2,562,560   2,562,560

OPERATIONAL EXPENDITURES 3,035,648   3,035,648

Miles of Road 56
Avg Road Width in Feet 40

Chowchilla Road Sq Ft 11,827,200
PER SQ FT    USEFUL LIFE (IN YEARS) AMORTIZED COST
Reclamite Costs   $0.20 2,365,440   5 473,088
Overlay Cost   $3.25 38,438,400   15 2,562,560

301
DETAIL ALLOCATIONS – STREETS AND ROADS
DEGRADATION   3,035,648

FUND DEPT DESCRIPTION TOTAL
ALLOCATION DIST BASE % ALLOCATION
100 1605 City Council ‐ ‐ 0% ‐
1610 City Clerk  ‐  ‐  0%  ‐
1615 City Attorney  ‐  ‐  0%  ‐
1705 General Services‐ General Government  ‐  ‐  0%  ‐
1710 Administrative Services  ‐  ‐  0%  ‐
1712 City Property  ‐  ‐  0%  ‐
1720 Finance  ‐  ‐  0%  ‐
2610 Police Sworn  ‐  ‐  0%  ‐
2615 Police NET  ‐  ‐  0%  ‐
2705 Fire  ‐  ‐  0%  ‐
4705 Community Development  ‐  ‐  0%  ‐
6615 Senior Services  ‐  ‐  0%  ‐
6620 Parks & Facilities ‐ ‐ 0% ‐
6625 Community Relations ‐ ‐ 0% ‐
200 Airport ‐ ‐ 0% ‐
220 Storm Drain ‐ ‐ 0% ‐
240‐242 Sewer 91,069 3 3% 91,069
260 Solid Waste 242,852 8 8% 242,852
280‐283 Water 151,782 5 10% 151,782
300 Regional Surface Transportation Program (RSTP) ‐  ‐ 0% ‐ 301 Gas Tax ‐ ‐ 0% ‐
302 RMRA ‐ ‐ 0% ‐
305 Streets& Roads‐ LTF 2,549,944 84 79% 2,549,944
310 Maintenance Assessment District ‐ ‐ 0% ‐
325 Transit ‐ ‐ 0% ‐
340 Measure N Public Safety ‐ ‐ 0% ‐
341   Fire SAFER Grant ‐ ‐ 0% ‐
350‐357 Measure T ‐ ‐ 0% ‐
380 Fire Impact Fees ‐ ‐ 0% ‐
382 Public Building Impact Fees ‐ ‐ 0% ‐
383‐385 All Park Development Fees ‐ ‐ 0% ‐
386 Police Impact Fees ‐ ‐ 0% ‐
388 Waste Water System Capital Reserve ‐ ‐ 0% ‐
390 Signalization Impact Fund ‐ ‐ 0% ‐
392 Storm Drain Capital Reserve ‐ ‐ 0% ‐
394 SR99 Ave 26 Interchange ‐ ‐ 0% ‐
394 SR99 RD 17 ‐ ‐ 0% ‐
394 RD 16 1/2 Improvement Fund ‐ ‐ 0% ‐
396 Water System Capital Reserve ‐ ‐ 0% ‐
302
DEGRADATION   3,035,648

FUND DEPT DESCRIPTION TOTAL
ALLOCATION DIST BASE % ALLOCATION
400 CDBG grant PI ‐ ‐ 0% ‐
450 HOME Grant PI  ‐  ‐  0%  ‐
452 HOME Grant 2019  ‐  ‐  0%  ‐
453 HOME‐Shasta ‐ ‐ 0% ‐
480   CDBG CV‐1 ‐ ‐ 0% ‐
481   CDBG CV‐2 & 3 ‐ ‐ 0% ‐
496   CDBG Grant   ‐  ‐  0% ‐
497   CDBG Grant   ‐  ‐  0% ‐
498 NSP Olivero ‐ ‐ 0% ‐
499 Economic Development Block Grants (EDBG) ‐  ‐ 0% ‐
588 Berenda Slough Bridge ‐ ‐ 0% ‐
589 Riverside/11th & Kings Project ‐ ‐ 0% ‐
590 Alley Paving Projects ‐ ‐ 0% ‐
591   Bridge Preventive Maintenance ‐ ‐ 0% ‐
601 Fleet ‐ ‐ 0% ‐
602 Information Technology ‐ ‐ 0% ‐
800 Community Facilities District (CFD) ‐ ‐ 0% ‐
840 Greenhills Assessment District ‐ ‐ 0% ‐
842 Pheasant Run Assessment District ‐ ‐ 0% ‐
915 Public Facilities Authority Street Bond ‐ ‐ 0% ‐
916 2005 Civic Center Bond ‐ ‐ 0% ‐
918 PFA‐CREB GF ‐ ‐ 0% ‐
919 Pension Obligation Bond ‐ ‐ 0% ‐
956‐958 Successor Agency ‐ ‐ 0% ‐
TOTALS 3,035,648 100 100% 3,035,648

303
SUPPORT SERVICE – INFORMATION TECHNOLOGY

DESCRIPTION OF SERVICE
The Information Technology Department’s main focus is the application of computers to store, retrieve, transmit and manipulate data and is charged with the overall data management systems for the City, handling all computers, tablets, phones, servers, internet, software and electronic information storage.

ALLOCATION METHOD
 100% of Personnel, Services, and iPhone, iPad and Computers costs are allocated based on # of computers.
 100% of Phones and related software are allocated based on the # of devices within each department.  100% of Direct Costs are allocated to the departments that receive the direct services. This includes copiers and software that is specific to a department and cannot be used by any other department.

COSTS TO BE ALLOCATED

TOTAL COMPUTERS
100%
PHONES
100%
DIRECT
100%
PERSONNEL COSTS $248,996      $248,996   ‐    ‐

OPERATING EXPENSES
Services 158,405      158,405   ‐    ‐
Telephone 18,000     ‐  18,000     ‐
Copier Fire 660     ‐  ‐     660
Copier PD 5,280     ‐  ‐     5,280
Copier Civic Center 23,460     ‐  ‐     23,460
Copier Public Works 600     ‐  ‐     600
SOFTWARE EXPENSES 364,667      364,667   ‐    ‐
Telephones  ‐     ‐  ‐     ‐
Software PD 10,365   ‐  ‐  10,365
Software Fire 2,200     ‐   ‐     2,200
OPERATIONAL EXPENDITURES $832,633      $772,068   18,000      $42,565

304
DETAIL ALLOCATIONS – INFORMATION TECHNOLOGY
Computers 772,068 Phones 18,000
Fund Dept Description
TOTAL
ALLOCATION  Dist Base   % Allocation  Dist Base   % Allocation 100 1605 City Council  ‐    ‐   0.00%  ‐    ‐  0%  ‐
1610 City Clerk  ‐    ‐   0.00%  ‐    ‐  0%  ‐
1615 City Attorney  ‐    ‐   0.00%  ‐    ‐  0%  ‐
1705
General Services‐
General
Government  ‐    ‐   0.00%  ‐    ‐  0%  ‐
1710
Administrative
Services  104,986   8   12.50%  96,509    9   15%  2,613 1712 City Property  ‐    ‐   0.00%  ‐    ‐  0%  ‐
1720 Finance  92,633   7   10.94%  84,445    8   13%  2,323 2610 Police Sworn  285,398   22   34.38%  265,398   15   24%  4,355 2615 Police NET ‐    ‐   0.00% ‐    ‐  0% ‐
2705 Fire  40,212   3   4.69%  36,191    4   6%  1,161
4705
Community
Development  65,288   5   7.81%  60,318    5   8%  1,452 6610 Community Pool ‐    ‐   0.00% ‐    ‐  0% ‐
6615 Senior Services ‐    ‐   0.00% ‐    ‐  0% ‐
6620 Parks & Facilities  12,064   1   1.56%  12,064   ‐   0% ‐ 6625
Community
Relations ‐    ‐   0.00% ‐    ‐  0% ‐
200 Airport ‐    ‐   0.00% ‐    ‐  0% ‐
220 Storm Drain ‐    ‐   0.00% ‐    ‐  0% ‐
240‐242 Sewer  25,598   2   3.13%  24,127    3   5% 871 260 Solid Waste ‐    ‐   0.00% ‐    ‐  0% ‐
280‐283 Water  153,531   12   18.75%  144,763    10   16%  2,903 300
Regional Surface
Transportation
Program (RSTP) ‐    ‐   0.00% ‐    ‐  0% ‐
301 Gas Tax ‐    ‐   0.00% ‐    ‐  0% ‐
302 RMRA ‐    ‐   0.00% ‐    ‐  0% ‐
303
American Rescue
Plan Act (ARPA) ‐    ‐   0.00% ‐    ‐  0% ‐
305 Streets& Roads‐ LTF ‐    ‐   0.00% ‐    ‐  0% ‐
310
Maintenance
Assessment District ‐    ‐   0.00% ‐    ‐  0% ‐
325 Transit  39,988   3   4.69%  36,191    5   8%  1,452 340 Measure N ‐    ‐   0.00%  ‐   ‐ 0%  ‐
341 Fire SAFER Grant ‐    ‐   0.00%  ‐   ‐ 0%  ‐
350‐357 Measure T ‐    ‐   0.00% ‐    ‐  0% ‐
380 Fire Impact Fees ‐    ‐   0.00% ‐   ‐ 0% ‐
382
Public Building
Impact Fees ‐    ‐   0.00% ‐   ‐ 0% ‐
383‐385
All Park
Development Fees ‐    ‐   0.00% ‐   ‐ 0% ‐
386 Police Impact Fees ‐    ‐   0.00% ‐   ‐ 0% ‐
305
Computers 772,068 Phones 18,000
Fund Dept Description
TOTAL
ALLOCATION  Dist Base   % Allocation  Dist Base   % Allocation 388
Waste Water
System Capital
Reserve  ‐    ‐   0.00%  ‐   ‐   0%  ‐
390
Signalization Impact
Fund ‐    ‐   0.00% ‐   ‐ 0% ‐
392
Storm Drain Capital
Reserve ‐    ‐   0.00% ‐   ‐ 0% ‐
394 Road Impact Fees ‐    ‐   0.00% ‐   ‐ 0% ‐
396
Water System
Capital Reserve ‐    ‐   0.00% ‐   ‐ 0% ‐
400 CDBG grant PI ‐    ‐   0.00% ‐   ‐ 0% ‐
450 HOME Grant PI ‐    ‐   0.00% ‐   ‐ 0% ‐
452 HOME Grant 2019 ‐    ‐   0.00% ‐   ‐ 0% ‐
453 HOME‐Shasta ‐    ‐   0.00% ‐   ‐ 0% ‐
460 Cal Home Grant ‐ ‐ 0.00% ‐   ‐ 0% ‐
470 PLHA Grant ‐ ‐ 0.00% ‐   ‐ 0% ‐
480 CDBG CV‐1 ‐ ‐ 0.00% ‐   ‐ 0% ‐
481 CDBG CV‐2 & 3 ‐   ‐ 0.00% ‐   ‐ 0% ‐
496 CDBG Grant   ‐   ‐   0.00% ‐   ‐ 0% ‐
497 CDBG Grant   ‐   ‐   0.00% ‐   ‐ 0% ‐
498 NSP Olivero ‐    ‐   0.00% ‐   ‐ 0% ‐
499
Economic
Development Block
Grants (EDBG) ‐    ‐   0.00% ‐ ‐ 0% ‐
588
Berenda Slough
Bridge ‐    ‐   0.00% ‐   ‐ 0% ‐
589
Riverside/Ith & Kings
Project ‐    ‐   0.00% ‐   ‐ 0% ‐
590 Alley Paving Projects ‐    ‐   0.00% ‐   ‐ 0% ‐
601 Fleet  12,935   1   1.56%  12,064    3   5% 871
602
Information
Technology ‐    ‐   0.00% ‐   ‐ 0% ‐
800
Community Facilities
District (CFD) ‐    ‐   0.00% ‐   ‐ 0% ‐
840
Greenhills
Assessment District ‐    ‐   0.00% ‐   ‐ 0% ‐
842
Pheasant Run
Assessment District ‐    ‐   0.00% ‐   ‐ 0% ‐
916
2005 Civic Center
Bond ‐    ‐   0.00% ‐   ‐ 0% ‐
918 PFA‐CREB GF ‐    ‐   0.00% ‐   ‐ 0% ‐
919
Pension Obligation
Bond ‐    ‐   0.00% ‐   ‐ 0% ‐
956‐958 Successor Agency ‐    ‐   0.00% ‐   ‐ 0% ‐
Totals  832,634   64   100%  772,069    62   100%  18,000

306
DETAIL ALLOCATIONS – INFORMATION TECHNOLOGY

CONTINUED
Direct 42,565
Fund Dept Description Dist Base % Allocation
100 1605 City Council   ‐   0.00%  ‐
1610 City Clerk    ‐    0.00%  ‐
1615 City Attorney    ‐    0.00%  ‐
1705 General Services‐ General Government    ‐    0.00%  ‐ 1710 Administrative Services 23,460   25.00% 5,865
1712 City Property 0.00%  ‐
1720 Finance 23,460   25.00% 5,865
2610 Police Sworn 15,645   100.00%  15,645
2615 Police NET    ‐    0.00%  ‐
2705 Fire 2,860   100.00% 2,860
4705 Community Development 23,460   15.00% 3,519
6610 Community Pool   ‐    100.00% ‐
6615 Senior Services   ‐    0.00% ‐
6620 Parks & Facilities   ‐    0.00% ‐
6625 Community Relations   ‐    0.00% ‐
200 Airport   ‐    0.00% ‐
220 Storm Drain   ‐    0.00% ‐
240‐242 Sewer 600   100.00% 600
260 Solid Waste 0.00% ‐
280‐283 Water 23,460   25.00% 5,865
300
Regional Surface Transportation Program
(RSTP)   ‐    0.00% ‐
301 Gas Tax   ‐    0.00% ‐
302 RMRA   ‐    0.00% ‐
303 American Rescue Plan Act (ARPA)   ‐    0.00% ‐
305 Streets & Roads‐ LTF   ‐    0.00% ‐
310 Maintenance Assessment District   ‐    0.00% ‐
325 Transit 23,460   10.00% 2,346
340 Measure N   ‐    0.00% ‐
341 Fire SAFER Grant   ‐    0.00% ‐
350‐357 Measure T   ‐    0.00% ‐
380 Fire Impact Fees   ‐    0.00% ‐
382 Public Building Impact Fees   ‐    0.00% ‐
383‐385 All Park Development Fees   ‐    0.00% ‐
386 Police Impact Fees   ‐    0.00% ‐
388 Waste Water System Capital Reserve   ‐    0.00% ‐
390 Signalization Impact Fund   ‐    0.00% ‐
392 Storm Drain Capital Reserve   ‐    0.00% ‐
307
Direct 42,565
Fund Dept Description Dist Base % Allocation
394 Road Impact Fees    ‐    0.00%  ‐
396 Water System Capital Reserve    ‐    0.00%  ‐
400 CDBG grant PI   ‐    0.00% ‐
450 HOME Grant PI   ‐    0.00% ‐
452 HOME Grant 2019   ‐    0.00% ‐
453 HOME‐Shasta   ‐    0.00% ‐
460 Cal Home Grant   ‐    0.00% ‐
470 PLHA Grant   ‐    0.00% ‐
480 CDBG CV‐1   ‐    0.00% ‐
481 CDBG CV‐2 & 3   ‐    0.00% ‐
496 CDBG Grant   ‐    0.00% ‐
497 CDBG Grant     ‐    0.00% ‐
498 NSP Olivero   ‐    0.00% ‐
499 Economic Development Block Grants (EDBG)   ‐    0.00% ‐ 588 Berenda Slough Bridge   ‐    0.00% ‐
589 Riverside/Ith & Kings Project   ‐    0.00% ‐
590 Alley Paving Projects   ‐    0.00% ‐
601 Fleet   ‐    0.00% ‐
602 Information Technology   ‐    0.00% ‐
800 Community Facilities District (CFD)   ‐    0.00% ‐
840 Greenhills Assessment District   ‐    0.00% ‐
842 Pheasant Run Assessment District   ‐    0.00% ‐
916   2005 Civic Center Bond   ‐    0.00% ‐
918   PFA‐CREB GF   ‐    0.00% ‐
919   Pension Obligation Bond   ‐    0.00% ‐
956‐958 Successor Agency   ‐    0.00% ‐
Totals 136,405 500% 42,565

308
SUPPORT SERVICE – FLEET SERVICES

DESCRIPTION OF SERVICE
The Fleet Services Division is responsible for selecting and maintain vehicles, machinery and equipment for the City and provide high quality, cost effective and sustainable fleet management and maintenance services to city departments.

ALLOCATION METHOD
 100% of the amortization costs are allocated to the funds that have vehicles are equipment. This is based on the number of hours spent working on equipment and on the actual equipment that was services. Allocations are based on the prior year’s hours.

COSTS TO BE ALLOCATED

TOTAL HOURS
100%
PERSONNEL COSTS $169,690   $169,690

OTHER EXPENSES AND COSTS
Supplies & Equipment 12,098   12,098
Printing and Publications  ‐     ‐
Services 48,275   48,275
Travel/Meetings/Dues/Memberships 2,000    2,000
Administration & IT Service 72,979   72,979

OPERATIONAL EXPENDITURES $305,042   $305,042

309
DETAIL ALLOCATIONS – FLEET SERVICES
# of Hours 1325 305042
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
100 1605 City Council   ‐    ‐   0%   ‐
1610 City Clerk   ‐    ‐   0%   ‐
1615 City Attorney   ‐    ‐   0%   ‐
1705, 1600 General Services‐ General Government   ‐    ‐   0%   ‐ 1710 Administrative Services  3,269    22.01   1%  3,269 1712 City Property   ‐    ‐   0%   ‐
1720 Finance   ‐    ‐   0%   ‐
2610 Police Sworn  107,772    725.69   35%  107,772
2615 Police NET  ‐    ‐   0%  ‐
2705 Fire  12,004    80.83   4%  12,004
4705 Community Development  429   2.89   0%  429
6610 Community Pool  ‐    ‐   0%  ‐
6615 Senior Services  ‐    ‐   0%  ‐
6620 Parks & Facilities  59,915    403.44   20%  59,915 6625 Community Relations  ‐    ‐   0%  ‐
200 Airport  ‐    ‐   0%  ‐
220 Storm Drain  ‐    ‐   0%  ‐
240‐242 Sewer  11,254    75.78   4%  11,254
260 Solid Waste  ‐    ‐   0%  ‐
280‐283 Water  40,301    271.37   13%  40,301
300
Regional Surface Transportation Program
(RSTP)  ‐    ‐   0%  ‐
301 Gas Tax  ‐    ‐   0%  ‐
303 American Rescue Plan Act (ARPA)  ‐    ‐   0%  ‐
302 RMRA  ‐    ‐   0%  ‐
305 Streets & Roads‐ LTF  70,098    472.01   23%  70,098 310 Maintenance Assessment District  ‐    ‐   0%  ‐
325 Transit  ‐    ‐   0%  ‐
340 Measure N  ‐    ‐   0%  ‐
341 Fire SAFER Grant  ‐    ‐   0%  ‐
350‐357 Measure T  ‐    ‐   0%  ‐
380 Fire Impact Fees  ‐    ‐   0%  ‐
382 Public Building Impact Fees  ‐    ‐   0%  ‐
383‐385 All Park Development Fees  ‐    ‐   0%  ‐
386 Police Impact Fees  ‐    ‐   0%  ‐
388 Waste Water System Capital Reserve  ‐    ‐   0%  ‐
390 Signalization Impact Fund  ‐    ‐   0%  ‐
392 Storm Drain Capital Reserve  ‐    ‐   0%  ‐
394 Road Impact Fees  ‐    ‐   0%  ‐
310
# of Hours 1325 305042
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
396 Water System Capital Reserve   ‐    ‐   0%   ‐
400 CDBG grant PI   ‐    ‐   0%   ‐
450 HOME Grant PI  ‐    ‐   0%  ‐
452 HOME Grant 2019  ‐    ‐   0%  ‐
453 HOME‐Shasta  ‐    ‐   0%  ‐
460 Cal Home Grant  ‐    ‐   0%  ‐
470 PLHA Grant  ‐    ‐   0%  ‐
480 CDBG CV‐1  ‐    ‐   0%  ‐
481 CDBG CV‐2 & 3  ‐    ‐   0%  ‐
496 CDBG Grant    ‐    ‐   0%  ‐
497 CDBG Grant  ‐    ‐   0%  ‐
498 NSP Olivero  ‐    ‐   0%  ‐
499 Economic Development Block Grants (EDBG)  ‐    ‐   0%  ‐ 588 Berenda Slough Bridge  ‐    ‐   0%  ‐
589 Riverside/Ith & Kings Project  ‐    ‐   0%  ‐
590 Alley Paving Projects  ‐    ‐   0%  ‐
601 Fleet  ‐    ‐   0%  ‐
602 Information Technology  ‐    ‐   0%  ‐
800 Community Facilities District (CFD)  ‐    ‐   0%  ‐ 840 Greenhills Assessment District  ‐    ‐   0%  ‐
842 Pheasant Run Assessment District  ‐    ‐   0%  ‐
916 2005 Civic Center Bond  ‐    ‐   0%  ‐
918 PFA‐CREB GF  ‐    ‐   0%  ‐
919 Pension Obligation Bond  ‐    ‐   0%  ‐
956‐958 Successor Agency  ‐    ‐   0%  ‐
Totals  305,042    2,054.02   100%  305,042

311
SUPPORT SERVICE – STORM DRAIN

DESCRIPTION OF SERVICE
The Storm Drain Division of the Public Works Department strives to protect the environment and public health by providing safe, reliable, efficient and cost‐effective storm water disposal.

The Storm Drain Division strives to ensure expedient, courteous, and dependable service to citizens so that all storm water is properly disposed to ensure citizen safety and flood prevention.

ALLOCATION METHOD
 Based on passed Ballot measure
 Cannot exceed the amount of investment earning plus operations and maintenance revenues.  Only the available between operation expenses and revenues can be allocated to the general fund.

COSTS TO BE ALLOCATED
% TOTAL TOTAL TO

GENERAL FUND
Allowable Charges
Total Allowed for Operational Costs    110,000    ‐
Less Operational Costs in Storm Drain    73,637  ‐
Available to Cover Admin Costs 100%   36,363 36,363

ALLOWABLE OPERATIONAL EXPENDITURES 100%   110,000   36,363

312
DETAIL ALLOCATIONS – STORM DRAIN
Allocation      36,363
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
100 1605 City Council   ‐    ‐   0%   ‐
1610 City Clerk   ‐    ‐   0%   ‐
1615 City Attorney  ‐   ‐   0%   ‐
1705 General Services‐ General Government  36,363    36,363   100%  36,363 1710 Administrative Services  ‐    ‐   0%  ‐
1712 City Property  ‐    ‐   0%  ‐
1720 Finance  ‐    ‐   0%  ‐
2610 Police Sworn  ‐    ‐   0%  ‐
2615 Police NET  ‐    ‐   0%  ‐
2705 Fire  ‐    ‐   0%  ‐
4705 Community Development  ‐    ‐   0%  ‐
6610 Community Pool  ‐    ‐   0%  ‐
6615 Senior Services  ‐    ‐   0%  ‐
6620 Parks & Facilities  ‐    ‐   0%  ‐
6625 Community Relations  ‐    ‐   0%  ‐
200 Airport  ‐    ‐   0%  ‐
220 Storm Drain  ‐    ‐   0%  ‐
240‐242 Sewer  ‐    ‐   0%  ‐
260 Solid Waste  ‐    ‐   0%  ‐
280‐283 Water  ‐    ‐   0%  ‐
300 Regional Surface Transportation Program (RSTP)  ‐    ‐   0%  ‐ 301 Gas Tax  ‐    ‐   0%  ‐
302 RMRA  ‐    ‐   0%  ‐
303 American Rescue Plan Act (ARPA)  ‐    ‐   0%  ‐
305 Streets  & Roads‐ LTF  ‐    ‐   100%  ‐
310 Maintenance Assessment District  ‐    ‐   0%  ‐
325 Transit  ‐    ‐   0%  ‐
340 Measure N Public Safety  ‐    ‐   0%  ‐
341 Fire SAFER Grant  ‐    ‐   0%  ‐
350‐353 Measure T  ‐    ‐   0%  ‐
380 Fire Impact Fees  ‐    ‐   0%  ‐
382 Public Building Impact Fees  ‐    ‐   0%  ‐
383‐385 All Park Development Fees  ‐    ‐   0%  ‐
386 Police Impact Fees  ‐    ‐   0%  ‐
388 Waste Water System Capital Reserve  ‐    ‐   0%  ‐
390 Signalization Impact Fund  ‐    ‐   0%  ‐
392 Storm Drain Capital Reserve  ‐    ‐   0%  ‐
394 Road Impact Fees  ‐    ‐   0%  ‐
396 Water System Capital Reserve  ‐    ‐   0%  ‐
313
Allocation      36,363
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
400 CDBG grant PI   ‐    ‐   0%   ‐
450 HOME Grant PI   ‐    ‐   0%   ‐
452 HOME Grant 2019   ‐    ‐   0%   ‐
453 HOME‐Shasta   ‐    ‐   0%   ‐
460 Cal Home Grant   ‐    ‐   0%   ‐
470 PLHA Grant   ‐    ‐   0%   ‐
480 CDBG CV‐1  ‐    ‐   0%  ‐
481 CDBG CV‐2 & 3  ‐    ‐   0%  ‐
496 CDBG Grant    ‐    ‐   0%  ‐
497 CDBG Grant    ‐    ‐   0%  ‐
498 NSP Olivero  ‐    ‐   0%  ‐
499 Economic Development Block Grants (EDBG)  ‐    ‐   0%  ‐ 588 Berenda Slough Bridge  ‐    ‐   0%  ‐
589 Riverside/Ith & Kings Project  ‐    ‐   0%  ‐
590 Alley Paving Projects  ‐    ‐   0%  ‐
601 Fleet  ‐    ‐   0%  ‐
602 Information Technology  ‐    ‐   0%  ‐
800 Community Facilities District (CFD)  ‐    ‐   0%  ‐ 840 Greenhills Assessment District  ‐    ‐   0%  ‐
842 Pheasant Run Assessment District  ‐    ‐   0%  ‐
916   2005 Civic Center Bond  ‐    ‐   0%  ‐
918   PFA‐CREB GF  ‐    ‐   0%  ‐
919   Pension Obligation Bond  ‐    ‐   0%  ‐
956‐958 Successor Agency  ‐    ‐   0%  ‐
Totals  36,363    36,363   200%  36,363

314
SUPPORT SERVICE – SOLID WASTE

DESCRIPTION OF SERVICE
The Solid Waste Division of the Public Works Department strives to protect the environment and public health by providing safe, reliable, efficient and cost‐effective solid waste and green waste disposal and recycling services for customers through the contracted provider.

The Solid Waste Division strives to ensure expedient, courteous, and dependable service to citizens so that all trash is properly picked up and disposed; meet and exceed standards set forth by Cal Recycle in AB 939 and AB 341 for landfill diversion; assure the contracted provider safely and efficiently collects residential and commercial solid waste and disposes of it at their transfer station; and educate citizens on the importance of recycling and landfill diversion.

ALLOCATION METHOD
 7.25% of the Solid Waste budget is allocated based on personnel costs.  4.85% of the Solid Waste budget is allocated based on operations and maintenance overhead costs.  13.43% of the Solid Waste budget is allocated based on street degradation  Citywide Clean‐Up and street sweeper are part of the Street Degradation Plan  The Franchise Fee was eliminated as it was tied to revenues but is now based on actual operations and maintenance, and employee costs.

COSTS TO BE ALLOCATED
%* TOTAL STREETS

DEGRADATION

TOTAL TO

GENERAL FUND

FRANCHISE FEE
Personnel Costs‐Finance & Admin 7.25%   1,690,461     ‐      122,615 Operations & Maintenance‐Overhead 4.85%   1,690,461     ‐      82,040 Street Degradation 13.43%   1,690,461    227,102      ‐ City Clean‐Up‐Personnel & Street Sweeper 0.00%   1,690,461     ‐      ‐ Bad Debts 0.00%   1,690,461     ‐      ‐
‐      ‐
OPERATIONAL EXPENDITURES 25.54%    $1,690,461    227,102      $204,654 *Percentages are rounded to need tenth.
315
DETAIL ALLOCATIONS – SOLID WASTE
Allocation 1,690,461
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
100 1605 City Council   ‐    ‐   0%   ‐
1610 City Clerk  ‐    ‐   0%  ‐
1615 City Attorney  ‐    ‐   0%  ‐
1705
General Services‐ General
Government  204,654    204,654   100%  204,654
1710 Administrative Services  ‐    ‐   0%  ‐
1712 City Property  ‐    ‐   0%  ‐
1720 Finance  ‐    ‐   0%  ‐
2610 Police Sworn  ‐    ‐   0%  ‐
2615 Police NET  ‐    ‐   0%  ‐
2705 Fire  ‐    ‐   0%  ‐
4705 Community Development  ‐    ‐   0%  ‐
6610 Community Pool  ‐    ‐   0%  ‐
6615 Senior Services  ‐    ‐   0%  ‐
6620 Parks & Facilities  ‐    ‐   0%  ‐
6625 Community Relations  ‐    ‐   0%  ‐
200 Airport  ‐    ‐   0%  ‐
220 Storm Drain  ‐    ‐   0%  ‐
240‐242 Sewer  ‐    ‐   0%  ‐
260 Solid Waste  ‐    ‐   0%  ‐
280‐283 Water  ‐    ‐   0%  ‐
300
Regional Surface
Transportation Program (RSTP)  ‐    ‐   0%  ‐
301 Gas Tax  ‐    ‐   0%  ‐
302 RMRA  ‐    ‐   0%  ‐
303
American Rescue Plan Act
(ARPA)  ‐    ‐   0%  ‐
305 Streets  & Roads‐ LTF  227,102    227,102   100%  227,102 310
Maintenance Assessment
District  ‐    ‐   0%  ‐
325 Transit  ‐    ‐   0%  ‐
340 Measure N Public Safety  ‐    ‐   0%  ‐
341 Fire SAFER Grant  ‐    ‐   0%  ‐
350‐357 Measure T  ‐    ‐   0%  ‐
380 Fire Impact Fees  ‐    ‐   0%  ‐
382 Public Building Impact Fees  ‐    ‐   0%  ‐
383‐385 All Park Development Fees  ‐    ‐   0%  ‐
386 Police Impact Fees  ‐    ‐   0%  ‐
388
Waste Water System Capital
Reserve  ‐    ‐   0%  ‐
390 Signalization Impact Fund  ‐    ‐   0%  ‐
392 Storm Drain Capital Reserve  ‐    ‐   0%  ‐
394 Road Impact Fees  ‐    ‐   0%  ‐
396 Water System Capital Reserve  ‐    ‐   0%  ‐
400 CDBG grant PI  ‐    ‐   0%  ‐
450 HOME Grant PI  ‐    ‐   0%  ‐
316
Allocation 1,690,461
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
452 HOME Grant 2019   ‐    ‐   0%   ‐
453 HOME‐Shasta  ‐    ‐   0%  ‐
460 Cal Home Grant  ‐    ‐   0%  ‐
470 PLHA Grant  ‐    ‐   0%  ‐
480 CDBG CV‐1  ‐    ‐   0%  ‐
481 CDBG CV‐2 & 3  ‐    ‐   0%  ‐
496 CDBG Grant    ‐    ‐   0%  ‐
497 CDBG Grant    ‐    ‐   0%  ‐
498 NSP Olivero  ‐    ‐   0%  ‐
499
Economic Development Block
Grants (EDBG)  ‐    ‐   0%  ‐
588 Berenda Slough Bridge  ‐    ‐   0%  ‐
589 Riverside/Ith & Kings Project  ‐    ‐   0%  ‐
590 Alley Paving Projects  ‐    ‐   0%  ‐
591 Bridge Preventive Maintenance  ‐    ‐   0%  ‐
601 Fleet  ‐    ‐   0%  ‐
602 Information Technology  ‐    ‐   0%  ‐
800
Community Facilities District
(CFD)  ‐    ‐   0%  ‐
840 Greenhills Assessment District  ‐    ‐   0%  ‐
842
Pheasant Run Assessment
District  ‐    ‐   0%  ‐
916 2005 Civic Center Bond  ‐    ‐   0%  ‐
918   PFA‐CREB GF  ‐    ‐   0%  ‐
919   Pension Obligation Bond  ‐    ‐   0%  ‐
956‐958   Successor Agency  ‐    ‐   0%  ‐
Totals  431,756    431,756   200%  431,756
317

CAPITAL IMPROVEMENT PROGRAM
(Section 14)
Capital Improvement Program
Fiscal Year 2023‐2024 through Fiscal Year 2027‐2028
A Capital Project is defined as major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increases their useful life.

Capital Improvements are determined by amounts exceeding $100,000 for the project or equipment.

Capital Improvements are determined based on several of the following factors:
 Community Input through bi‐annual meetings, social media, mailings to the general public, Council meeting, etc.
 City needs based on growth to include Water, Sewer Streets, Storm Drain and other basic infrastructure needs. These projects are determined by staff to ensure a stable
infrastructure for our citizens.
 Available grants and outside funding sources when available or offered to reduce the costs to citizens. An example is
developing water wells using American Rescue Plan Act (ARPA) funds instead of issuing more bonds to cover the new
infrastructure needed due to drought conditions.
318
City of Chowchilla Capital Improvement Plan
City of Chowchilla, California

DEPARTMENT SUMMARY
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Produced Using the Plan-It Capital Planning Software
319