City of Chowchilla
FISCAL YEAR 2024-2025 BUDGET
Proposed Version
City of Chowchilla | FY 2024-2025 BUDGET Page 1
TABLE OF CONTENTS
Introduction (Section 1) 5
CITY COUNCIL 6
GFOA AWARD 7
EXECUTIVE SUMMARY 8
HISTORY OF CHOWCHILLA 15
DEMOGRAPHICS 16
CITY ORGANIZATIONAL CHART 20
Budget Overview (Section 2) 21
CITY COUNCIL CORE VALUES 22
STRATEGIC PLAN GOALS & OBJECTIVES 23
INTRODUCTION & OVERVIEW OF BUDGET 27
BUDGET GUIDE 28
DESCRIPTION & PURPOSE OF ACCOUNTING FUNDS 30
BUDGET DEVELOPMENT PROCESS 32
BUDGET CALENDAR 33
BUDGET GUIDE GLOSSARY 34
Fund Summaries (Section 3) 41
REVENUES & EXPENDITURES SUMMARY 42
GENERAL FUND SUMMARY 73
WATER ENTERPRISE SUMMARY 83
SOLID WASTE ENTERPRISE SUMMARY 93
SEWER ENTERPRISE SUMMARY 98
Funding Sources (Section 4) 109
SALES TAX 110
PROPERTY TAXES 111
VEHICLE LICENSE FEES 112
FRANCHISE FEES 113
CHARGES FOR SERVICES- SEWER 114
CHARGES FOR SERVICES- SOLID WASTE 115
CHARGES FOR SERVICE- WATER 116
HIGHWAY USER TAX 117
MEASURE T 118
GANN APPROPRIATIONS LIMIT 119
FIVE-YEAR PROJECTIONS 120
Departments (Section 5) 125
NON-DEPARTMENTAL 126
CITY COUNCIL 140
CITY CLERK/TRANSIT 146
CITY ATTORNEY 154
CITY ADMINISTRATION 156
RECREATION & COMMUNITY ENGAGEMENT 165
FINANCE 175
POLICE SERVICES 184
FIRE SERVICES 197
PUBLIC WORKS 206
PARKS 207
STREETS & ROADS 215
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WATER 229
SOLID WASTE 242
SEWER 248
STORM DRAIN 258
AIRPORT 267
COMMUNITY & ECONOMIC DEVELOPMENT 277
FLEET 291
INFORMATION TECHNOLOGY 299
TRANSIT 308
MEASURE N PUBLIC SAFETY 317
FIRE SAFER GRANT 325
LIGHTING & LANDSCAPE MAINTENANCE DISTRICTS 330
IMPACT FEES 335
COMMUNITY DEVELOPMENT BLOCK GRANT 343
HOME GRANTS 348
CAL HOME STATE GRANT 353
PLHA GRANT 355
AMERICAN RESCUE PLAN ACT (ARPA) 357
BERENDA SLOUGH BRIDGE 361
BRIDGE PREVENTIVE MAINTENANCE PROJECT 365
PUBLIC FINANCE AUTHORITY- CIVIC CENTER 368
PUBLIC FINANCE AUTHORITY- GENERAL FUND CREB 373
PUBLIC FINANCE AUTHORITY- WATER FUND CREB 378
PUBLIC FINANCE AUTHORITY- WASTEWATER CREB 383
TAXABLE PENSION OBLIGATION BONDS 388
WATER LOAN PROJECT 393
COMMUNITY FACILITIES DISTRICT 398
PHEASANT RUN ASSESSMENT DISTRICT 403
REDEVELOPMENT SUCCESSOR AGENCY- OPERATIONS 408
RDA SUCCESSOR AGENCY- DEBT 413
Debt (Section 6) 417
GOVERNMENT-WIDE DEBT SCHEDULE 418
2005 REFUNDING LEASE REVENUE BOND SERIES A DEBT AMORTIZATION SCHEDULE 419 PUBLIC FINANCING AUTHORITY- GENERAL FUND CREB DEBT AMORTIZATION SCHEDULE 421 PUBLIC FINANCE AUTHORITY- WATER REVENUE BONDS (CREB) DEBT AMORTIZATION SCHEDULE 423 PUBLIC FINANCE AUTHORITY- WASTEWATER REVENUE BONDS (CREB) DEBT AMORTIZATION SCHEDULE 425 TAXABLE PENSION OBLIGATION BOND SERIES 2019 DEBT AMORTIZATION SCHEDULE 427 STATE WATER RESOURCES CONTROL BOARD- WATER LOAN PROJECT DEBT AMORTIZATION SCHEDULE 429 REASSESSMENT DISTRICT NO. 2013-1 (PHEASANT RUN) DEBT AMORTIZATION SCHEDULE 430 COMMUNITY FACILITIES DISTRICT NO. 2006-1 DEBT AMORTIZATION SCHEDULE 431 TAX ALLOCATION BONDS REFUNDING BOND SERIES 2016 SUCCESSOR AGENCY DEBT AMORTIZATION SC 433 Cost Allocation Plan (Section 7) 435
CITY WIDE COST ALLOCATION PLAN 436
SUMMARY OF ALLOCATION STATISTICS 437
SUMMARY OF ALLOCATIONS 439
SUPPORT SERVICE - CITY COUNCIL 443
SUPPORT SERVICE - CITY CLERK 446
SUPPORT SERVICE - CITY ATTORNEY 449
SUPPORT SERVICE - GENERAL SERVICES 452
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SUPPORT SERVICE - CITY ADMINISTRATOR 459
SUPPORT SERVICE - FINANCE 462
SUPPORT SERVICE - COMMUNITY DEVELOPMENT 465
SUPPORT SERVICE - STREETS & ROADS 468
SUPPORT SERVICE - INFORMATION TECHNOLOGY 471
SUPPORT SERVICE - FLEET SERVICES 474
SUPPORT SERVICE - STORM DRAIN 477
SUPPORT SERVICE - SOLID WASTE 480
Capital Improvements (Section 8) 483
CAPITAL IMPROVEMENT PROGRAM 484
Appendices (Section 9) 541
CITY OPERATING & CAPITAL BUDGET RESOLUTION 542
GANN APPROPRIATION LIMIT RESOLUTION 544
PUBLIC FINANCE AUTHORITY RESOLUTION 545
SUCCESSOR AGENCY BUDGET RESOLUTION 547
SALARY SCALE RESOLUTION 548
SALARY SCALE FY 2024-2025 549
BUDGET & FINANCE POLICY 558
INVESTMENT POLICY 562
RESERVE POLICY 568
DEBT MANAGEMENT POLICY 574
FIXED ASSET INVENTORY POLICY 580
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INTRODUCTION (SECTION 1)
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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
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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 five years, for fiscal years, 2019/2020, 2020/2021, 2021/2022, 2022/2023, 2023/2024. This is the highest budget award presented by GFOA.
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EXECUTIVE SUMMARY
June 25, 2024
To: Mayor Smith, 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 2024-2025 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). We again have to face an economy that is somewhat uncertain with inflation as high as it is and there appears to be no relief in the near future. 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 2024-2025 proposed budget includes some increases in operations compared to the 2023-2024 budget, and staffing levels have remained the same. We added funds for a grant writer which was a request of the Council last year. 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 grant-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 $680,000. The budget will be re-evaluated at mid-year.
The General Fund is balanced with $12,965,333 in anticipated revenues, $13,364441 in expenditures, and $399,108 of reserves for projects and one-time expenditures. The General Fund Unappropriated Fund Balance is expected to increase to 116.16% of operating expenditures from the Budgeted 55.49 % in FY 2023/2024. This is due to some one-time cost from FY 2023/2024 being rolled over into the FY 2024/2025 budget as well as FY 2024/2025 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 City of Chowchilla | FY 2024-2025 BUDGET Page 8
Finance Officers Association (GFOA) recommendation of two months of operating expenditures.
Expenditures exceed revenues in Fiscal Year 2024-2025 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, $800,000 for Communication Upgrades, $130,000 for Edward Ray Park and lighting, $50,000 for the playground equipment for Veterans Park, and roughly $317,341 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 2024/2025 budget.
In Fiscal Year 2023-2024, staff continued to work with the State water Resource Control Board to get the grant application approval completed for the Fairmead consolidation project and we hope to be awarded the grant by June 2024. We also got an agreement with High Speed Rail to cover the shortfall of costs for the project. The AutoZone distribution center broke ground in May 2023 and is expected to be open for services in September 2024. It will open in phases. We completed construction of Phase II of the Fire Station expansion. We completed audio system upgrades in our downtown area. We successfully celebrated our 100 Year anniversary with multiple events and with the help of donations, we were able to purchase a clock to commemorate it and it was put in front of City Hall.
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 2023/2024. Unemployment in Madera County has seen an increase compared to last year, up from 7.4% to 9.0%, according to the February 2024 statistics of the California Employment Development Department. The rate for California is 5.3%, and the national rate is
4.0%.
Staff will continue to attend economic development conferences to market Chowchilla. In addition, the City has approved a Development Impact Fee (DIF) reduction programs that reduces fees by 50% regardless of 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 hopeful that we will be able to refund the CFD bonds after it failed last year. 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 started in FY 2023/2024 and will be completed in the FY 2024/2025.
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 Development Impact Fee (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. As City of Chowchilla | FY 2024-2025 BUDGET Page 9
noted above, the first attempt at getting the CFD refunded failed and we are hoping to get it approved in FY 2024/2025. 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 are expected to open in September 2024. This project will bring roughly 300-350 jobs to our community. There has been a lot of buzz since construction began.
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. Staff is looking to update the Downtown Design Standards previously approved by Council after an issue with color schemes was discovered.
The Fiscal Year 2024-2025 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 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 previously had multiple Incentive Programs for commercial, industrial and residential developments. Most of those programs have expired with the exception of a DIF reduction Incentive Program of 50% for residential and Commercial. Most of the previous Incentive Programs were not utilized and staff is looking into bringing new Incentive Programs to Council that will be better utilized.
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 City has seen growth in all areas of town that include new businesses on Robertson Boulevard and in the downtown; in Fig Tree Plaza, the Oil & Lube facility opened; on Prosperity Boulevard Jack-in-the-Box began construction as well; Chowchilla Boulevard, with AutoZone distribution center, and a 26 acre site that was owned by the Successor Agency was sold to a local business Mid Valley Pipe to expand its operations; Downtown Corridor has seen multiple new businesses open; and for Housing the Loan Oak development began construction and will bring over 200 new homes to the community and we 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 2024/2025 budget are to continued current personnel levels with the additional amounts for retention & recruitment and reserve funds for future Fire Engine. 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. This Measure is set to expire in 2026 and is a vital part of our Public Safety budget.
BUDGET HIGHLIGHTS IN THE FISCAL YEAR 2024-2025 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 70% of operating costs which is well above the GFOA recommendation of 17%, or two months of expenditures. FY 2023/2024 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
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Over the new fiscal year, staff will continue to look into new updated programs 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 has a DIF reduction program of 50% for retail developments. 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 2023/2024 we drilled a test well for Well 15, which is to be located at the water tank in our Industrial Area, and approved the change order to design and install the pump and get it online. Well 15 should be operational in FY 2024/2025.
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, Well 16. In FY 2023/2024 we approved a change order for the bid on Well 15 to include the vendor to start a test well for Well 16. This will be located in the Rancho Calera development just on the east of the 99 and by the Slough. We need more redundancy and we have only one well on the East side of town. 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. The Fairmead Sewer Consolidation project will provide significant improvements to our Waste Water Plant as well as improvements to Ave 24 and the grant funding agreement is expected to be completed with the State Water Resources Control Board in June 2024. Chowchilla Boulevard improvements began in FY 2023/2024 and will be completed by July 2024. These projects will 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 2024/2025 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. With new updated incentive programs to be added on top of everything else mentioned above I feel we are in a very good position for growth.
AN AGGRESSIVE CODE ENFORCEMENT ENHANCES CIVIC PRIDE
Measure N is used to enhance our code enforcement activity by funding 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.
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. There are funds budgeted in the FY 2024/2025 budget to updated the program. We received a $1 million grant from Caltrans that is programmed in FY 2024/2025 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 2024/2025 for rehabilitation as well. We also use our Capital Improvement Plan (CIP) to help show the public what street projects are programmed in the next 5-years.
ENHANCED CITY WEB AND SOCIAL MEDIA PRESENCE, WHICH IS VITAL TO A 21 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 ST
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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 and Downtown Design in FY 2024/2025. We updated codes related to Administrative Citations, Code Enforcement and Weed Abatement in FY 2023/2024.
INFORMATION TECHNOLOGY IMPROVEMENTS
The FY 2023/2024 had some much-needed upgrades for equipment and infrastructure. The FY 2024/2025 budget continues to invest in our Information Technology infrastructure. We will complete server migration, improve internet infrastructure by securing fiber optic internet services, increased back-ups and upgrade our phone system.
BUDGET OVERVIEW
The 2024-2025 Annual Budget for all funds is $57 million, balanced by current revenues and capital reserves.
The budget represents a 13% increase compared to expenditures in the Fiscal Year 2023-2024, primarily due to increases in capital projects. There are also increases in operating costs mostly attributed to increases in Salaries and Benefits because of 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 $11.55 million, plus transfers in of $1.4 million which consist of $1.3 million from Measure N for Police Department, 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 $2.70 million, which is roughly 4% more than the projected Fiscal Year 2023-2024 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 – 27% of the total and a 10% increase from the prior year due to the new percentage split resulting from the County lawsuit settlement agreement; Sales Tax – 21% of total and a 3% increase from the prior year total; and Property Taxes – 11% of total and a 5% 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 $13.36 million, a $731,500 increase compared to the Fiscal Year 2023- 2024. 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 ($6.3 million). Employee costs increase 7% over the Fiscal Year 2023-2024 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 number of Full-Time Equivalent (FTE) positions will remain unchanged in the upcoming budget cycle.
OPERATIONS AND MAINTENANCE-GF
This category accounts for 25% of the operating budget ($3.3 million). It includes general operating costs for departments such as supplies, professional services, and training.
OVERHEAD ALLOCATIONS-GF
This category accounts for 6% of the operating budget ($772,000). It includes costs related to the Internal Service Funds of Fleet and Information Technology.
CAPITAL IMPROVEMENTS-GF
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This category accounts for 12% of the General Fund budget ($1.5 million). This consists of $226k for a backup generator at City Hall, $130k for park improvements, $800k for Communications Upgrade and $230k for other equipment/building improvements.
DEBT SERVICE/TRANSFER OUTS-GF
The General Fund's debt service and related expense payments are 11% ($1.4 million) of the operating budget. The Civic Center bond payment is $370,019, the CREB's bond payment is $133,416, and the Pension Obligation Bond is $875,203. 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 $53,665.
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 $3.24 million, reflecting no growth in the number of users and includes the 5% increase from Prop 218 that takes effect July 2024, plus $2.97 million of Transfers In for capital projects. Appropriations total $7.6 million. Included in Capital Outlay is $1.88 million for Well 15 & 16, $533,000 for backup generators at our booster station locations, 180k for the Berenda Slough Water Extension, 250k for replacement of the water main and $20k for equipment. Debt service payments total $553,600, 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 $2.15 million. Transfers In of $350,000 for Capital Projects and has appropriations of $5.4 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 Outlay is $3.32 million for an aeration system upgrades, chain scrapers, Fairmead Consolidation project and a tractor.
DISPOSAL FUND
The Disposal fund has revenues projected at $2.53 million, reflecting no growth in the user fees and a 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 $2.52 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 2024- 2025, utilizing current revenue and reserves, where appropriate. We are expecting mild growth in the residential, industrial and commercial sectors. However, we do budget conservatively. We are still in a state of extremely high inflation and things are uncertain but we are hopeful for some continued mild growth. Some of the biggest expenditures are from ARPA funds for water infrastructure improvements.
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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 $2.74 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 51% for Fiscal Year 2024-2025, 38% for Police, and 13% for Fire This budget includes funds from the American Rescue Plan Act (ARPA). 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 2024-2025 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.
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
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HISTORY OF CHOWCHILLA
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 twohour 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.
City of Chowchilla | FY 2024-2025 BUDGET Page 15
Population Overview
TOTAL POPULATION
18,772
.3%
vs. 2021
GROWTH RANK
226 out of 498
Municipalities in California
DAYTIME POPULATION
17,880
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates
POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2…
7.5k
10k
12.5k
15k
17.5k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of Chowchilla | FY 2024-2025 BUDGET Page 16
Household Analysis
TOTAL HOUSEHOLDS
3,918
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates 11%
lower than state average
Family Households
44%
9%
higher than state average
Married Couples
54%
8%
lower than state average
Singles
22%
25%
higher than state average
Senior Living Alone
16%
City of Chowchilla | FY 2024-2025 BUDGET Page 17
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
5%
75%
lower than state average
Median Income
$67,212
27%
lower than state average
Below $25,000
18%
40%
higher than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
City of Chowchilla | FY 2024-2025 BUDGET Page 18
Housing Overview
2022 MEDIAN HOME VALUE
$298,200
* Data Source: 2022 US Census Bureau (http:/ www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2022 US Census Bureau (http:/ www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS RENTERS
Chowchilla
40%
Rent
60%
Own
State Avg.
44%
Rent
56%
Own
* Data Source: 2022 US Census Bureau
(http:/ www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
2009
2010
2011
20122013
2014
2015
2016
2017
2018
2019
2020
2021
2022
100k
150k
200k
250k
300k
350k
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
City of Chowchilla | FY 2024-2025 BUDGET Page 19
CITY ORGANIZATIONAL CHART
CITIZENS
CITY COUNCIL
CITY ADMINISTRATOR
CITY CLERK
COMMUNITY &
ECONOMIC
DEVELOPMENT
FINANCE &
INFORMATION
TECHNOLOGY
FIRE
PUBLIC WORKS & FLEET
RECREATION PROGRAMS
& SERVICES
TRANSIT
CITY ATTORNEY
(CONTRACT)
POLICE
City of Chowchilla | FY 2024-2025 BUDGET Page 20
BUDGET OVERVIEW (SECTION 2)
City of Chowchilla | FY 2024-2025 BUDGET Page 21
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
City of Chowchilla | FY 2024-2025 BUDGET Page 22
STRATEGIC PLAN GOALS & 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
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.
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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
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 City of Chowchilla | FY 2024-2025 BUDGET Page 24
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 City of Chowchilla | FY 2024-2025 BUDGET Page 25
City of Chowchilla | FY 2024-2025 BUDGET Page 26
INTRODUCTION & 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.
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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.
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 28
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 29
DESCRIPTION & 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.
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 30
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 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.
City of Chowchilla | FY 2024-2025 BUDGET Page 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.
City of Chowchilla | FY 2024-2025 BUDGET Page 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 2 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 nd
City of Chowchilla | FY 2024-2025 BUDGET Page 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.
Amortization
Expiration in the value of either a loan or an intangible asset.
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.
Audit
An independent review of the City’s financial statements by a certified public accountant.
Authorized Positions
Employee positions that are authorized in the adopted budget to be filled during the year.
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 34
Balance Budget
A balance budget occurs when revenues are equal to or greater than total expenses. Operating revenues must fully cover operating expenditures.
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.
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 35
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.
Fiduciary Fund
A fiduciary fund is used in governmental accounting to report an asset held in trust for others.
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.
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 36
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.
Generally Accounting Standards Board (GASB)
An independent, private- sector organization that establishes accounting and financial reporting standards for state and local governments that follow Generally Accepted Accounting Principles (GAAP).
Goal
Broad mission statements which define the purpose of a department.
Government Finance Officers Association (GFOA)
An association that represents public finance officials throughout the United States and Canada. Members are federal, state/provincial, and local finance officials deeply involved in planning, financing, and implementing governmental operations in each of their jurisdictions.
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).
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 37
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.
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.
Proprietary Fund
A proprietary fund used in governmental accounting to account for activities that involve business-like interactions, such as utilities.
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 38
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.
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.
Working Capital
Working Capital is the difference between the City's current assets and current liabilities. This helps plan for future needs and ensures the City has enough cash and cash equivalents to meet obligations.
City of Chowchilla | FY 2024-2025 BUDGET Page 39
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City of Chowchilla | FY 2024-2025 BUDGET Page 40
FUND SUMMARIES (SECTION 3)
City of Chowchilla | FY 2024-2025 BUDGET Page 41
REVENUES & EXPENDITURES SUMMARY
Summary
The City of Chowchilla is projecting $54.32M of revenue in FY2025, which represents a 38.9% increase over the prior year.
Budgeted expenditures are projected to increase by 42.4% or $16.99M to $57.08M in FY2025.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$20M
$40M
$60M
Revenues & Expenditures Summary
Beginning Fund Balance: $36,514,477 $45,983,305 $48,071,105 $47,088,202 Revenues
Property Taxes $3,695,768 $3,693,772 $3,264,153 $3,188,929 Total Property Taxes: $3,695,768 $3,693,772 $3,264,153 $3,188,929 Sales Tax $5,191,164 $5,239,149 $5,556,960 $5,394,128
Total Sales Tax: $5,191,164 $5,239,149 $5,556,960 $5,394,128 Franchise Taxes $301,133 $352,200 $362,000 $352,000
Total Franchise Taxes: $301,133 $352,200 $362,000 $352,000 Other Taxes $442,448 $433,449 $445,390 $445,390
Total Other Taxes: $442,448 $433,449 $445,390 $445,390
Charges for Services $8,731,321 $9,155,922 $8,600,956 $11,366,962 Total Charges for Services: $8,731,321 $9,155,922 $8,600,956 $11,366,962 License and Permits $1,070,686 $627,635 $678,724 $614,425 Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 42
Total License and Permits: $1,070,686 $627,635 $678,724 $614,425 Intergovernmental
State Gas Tax 2106 $42,293 $45,233 $49,005 $47,920
Total Intergovernmental: $9,703,957 $7,320,788 $8,840,880 $16,399,062 Fines and Penalties $189,512 $248,044 $331,967 $322,900 Total Fines and Penalties: $189,512 $248,044 $331,967 $322,900 Other Revenues $1,251,266 $1,383,808 $1,755,866 $3,615,700 Total Other Revenues: $1,251,266 $1,383,808 $1,755,866 $3,615,700 Allocated Operational Costs $2,675,623 $2,993,979 $3,230,490 $3,205,866 Total Allocated Operational Costs: $2,675,623 $2,993,979 $3,230,490 $3,205,866 Transfers In $4,077,671 $10,675,728 $6,041,163 $9,416,235 Total Transfers In: $4,077,671 $10,675,728 $6,041,163 $9,416,235 Total Revenues: $37,330,548 $42,124,472 $39,108,549 $54,321,597 Expenditures
Salaries and Benefits $5,867,344 $9,152,767 $8,911,893 $9,638,532 Operations and Maintenance $7,374,012 $8,001,415 $8,762,688 $13,100,965 Debt Service $4,934,618 $4,964,299 $5,632,459 $5,166,203 Capital Outlay $3,366,065 $4,757,350 $7,191,306 $17,042,284 Overhead Allocations $2,675,623 $2,993,979 $3,231,988 $3,205,867 Depreciation $877,616 $886,195 $945,083 $940,240
Transfers Out $2,766,442 $9,280,668 $5,416,035 $7,985,793 Total Expenditures: $27,861,720 $40,036,672 $40,091,452 $57,079,884 Total Revenues Less Expenditures: $9,468,828 $2,087,800 -$982,903 -$2,758,287 Ending Fund Balance: $45,983,305 $48,071,105 $47,088,202 $44,329,915 Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 43
Revenue by Fund
2024-2025 ADOPTED
Enterprise (32.7%)
Special Revenue (30.7%)
General (23.9%)
Capital Projects (4.4%)
Debt Service (2.7%)
Internal Service Fund (2.1%)
Trust/Agency Fund (1.8%)
Successor Agency (1.8%)
Budgeted and Historical 2025 Revenue by Fund
Millions
Grey background indicates budgeted figures.
Successor Agency Trust/Agency Fund Internal Service Fund Debt Service Capital Projects General Special Revenue Enterprise
FY2022FY2023
FY2024
FY2025
0 10
20 30
40 50
60 General
Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 44
General Fund
Property Taxes $1,156,354 $1,303,950 $1,349,288 $1,366,530 Sales Tax $2,587,177 $2,640,535 $2,770,464 $2,700,403
Franchise Taxes $301,133 $352,200 $362,000 $352,000
Other Taxes $442,448 $433,449 $445,390 $445,390
Charges for Services $80,090 $102,503 $152,631 $137,356 License and Permits $1,070,686 $627,635 $678,224 $613,925 Intergovernmental $2,962,342 $3,359,817 $3,694,084 $3,684,801 Fines and Penalties $161,464 $59,064 $127,904 $129,900
Other Revenues $729,318 $445,124 $838,017 $516,188
Allocated Operational Costs $1,311,240 $1,429,256 $1,631,905 $1,601,900 Transfers In $1,131,948 $2,364,362 $1,955,378 $1,416,940 Total General Fund: $11,934,199 $13,117,895 $14,005,285 $12,965,333 Total General: $11,934,199 $13,117,895 $14,005,285 $12,965,333 Enterprise
Airport Enterprise
Property Taxes $20,779 $12,622 $7,500 $7,500
Charges for Services $1,932 $2,652 $2,967 $2,967
Intergovernmental $60,800 $302,376 $10,000 $115,840
Fines and Penalties $0 $0 $20 $0
Other Revenues $19,110 $24,001 $43,764 $45,305
Transfers In $175 $0 $0 $0
Total Airport Enterprise: $102,796 $341,651 $64,251 $171,612 Storm Drain Enterprise
Charges for Services $93,109 $96,610 $96,000 $96,000
Intergovernmental $0 $254,000 $490,073 $3,036,562
Fines and Penalties $1,042 $5,112 $6,000 $5,000
Other Revenues $122,652 $131,351 $134,739 $160,551
Transfers In $40,297 $3,420,332 $50,000 $131,900
Total Storm Drain Enterprise: $257,100 $3,907,405 $776,812 $3,430,013 Waste Water Enterprise
Charges for Services $1,784,322 $1,971,721 $2,084,571 $2,148,088 Fines and Penalties $7,029 $46,725 $50,011 $50,000
Other Revenues $13,689 $72,182 $38,986 $2,143,380
Transfers In $7,393 $0 $50,000 $350,000
Total Waste Water Enterprise: $1,812,433 $2,090,628 $2,223,568 $4,691,468 Sewer Creb Bonds
Other Revenues $86,007 $45,627 $87,530 $88,382
Transfers In $61,628 $139,329 $103,675 $100,458
Total Sewer Creb Bonds: $147,636 $184,956 $191,205 $188,840 Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 45
Solid Waste Enterprise
Charges for Services $2,081,975 $2,308,210 $2,451,712 $2,472,379 Intergovernmental $25,453 $5,047 $5,000 $5,000
Fines and Penalties $8,371 $51,006 $50,000 $50,000
Other Revenues $838 $13,216 $10,400 $14,775
Total Solid Waste Enterprise: $2,116,636 $2,377,479 $2,517,112 $2,542,154 Water Enterprises
Charges for Services $2,546,950 $2,758,017 $3,031,665 $3,037,450 Fines and Penalties $11,606 $86,137 $98,026 $88,000
Other Revenues $31,710 $41,347 $48,032 $31,364
Transfers In $11,460 $62,984 $850,700 $2,937,230
Total Water Enterprises: $2,601,726 $2,948,485 $4,028,423 $6,094,044 Water Debt Service
Other Revenues $506 $0 $0 $0
Total Water Debt Service: $506 $0 $0 $0
Water Meter Loan Project
Charges for Services $193,460 $205,971 $240,000 $205,000 Other Revenues $2,920 $23,500 $15,937 $21,690
Total Water Meter Loan Project: $196,380 $229,471 $255,937 $226,690 Water Creb Bonds
Other Revenues $90,652 $90,967 $89,761 $89,761
Transfers In $279,831 $313,840 $304,210 $304,210
Total Water Creb Bonds: $370,483 $404,807 $393,971 $393,971 Total Enterprise: $7,605,695 $12,484,881 $10,451,279 $17,738,792 Special Revenue
State Gas Tax - RSTP
Intergovernmental $0 $407,924 $32,626 $209,862
Total State Gas Tax - RSTP: $0 $407,924 $32,626 $209,862 State Gas Tax
Intergovernmental $423,204 $465,990 $522,875 $506,730
Other Revenues $3,469 $30,188 $20,000 $31,580
Total State Gas Tax: $426,673 $496,178 $542,875 $538,310 State Gas Tax - Rd Maint & Rehab (SB1)
Intergovernmental $380,069 $430,594 $476,952 $493,779
Other Revenues $2,635 $28,024 $13,817 $21,850
Transfers In $14,502 $14,502 $14,502 $14,502
Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 46
Total State Gas Tax - Rd Maint & Rehab (SB1): $397,205 $473,120 $505,271 $530,131 ARPA-American RescuePlan Act
Intergovernmental $4,380,142 $0 $0 $0
Other Revenues $5,841 $89,700 $60,000 $82,280
Total ARPA-American RescuePlan Act: $4,385,983 $89,700 $60,000 $82,280 Highway Safety Improvement (HSIP) CFDA 20.205
Intergovernmental $0 $0 $98,585 $563,810
Total Highway Safety Improvement (HSIP) CFDA 20.205: $0 $0 $98,585 $563,810 Streets & Roads (LTF)
License and Permits $0 $0 $500 $500
Intergovernmental $232,425 $235,003 $601,050 $1,376,166 Fines and Penalties $0 $0 $6 $0
Other Revenues $8,489 $16,631 $9,696 $12,580
Allocated Operational Costs $485,703 $485,703 $485,703 $485,703 Transfers In $734,023 $2,501,792 $652,200 $1,982,608
Total Streets & Roads (LTF): $1,460,640 $3,239,128 $1,749,155 $3,857,557 Landscaping & Lighting Districts
Property Taxes $306,826 $313,072 $316,534 $319,060
Other Revenues $1,774 $13,793 $8,000 $11,862
Total Landscaping & Lighting Districts: $308,601 $326,864 $324,534 $330,922 Transit System (CATX)
Charges for Services $21,645 $25,827 $23,625 $24,700
Intergovernmental $320,384 $262,658 $555,304 $671,688
Other Revenues $483 $5,158 $2,341 $9,700
Transfers In $5,250 $36,216 $10,154 $73,426
Total Transit System (CATX): $347,762 $329,859 $591,424 $779,514 Measure N Public Safety
Sales Tax $2,603,988 $2,598,614 $2,786,496 $2,693,725
Other Revenues $10,288 $84,321 $41,512 $63,812
Transfers In $15,750 $0 $0 $0
Total Measure N Public Safety: $2,630,025 $2,682,935 $2,828,008 $2,757,537 Fire SAFER Grant
Intergovernmental $0 $0 $41,398 $41,398
Other Revenues $121 $64 $86 $0
Transfers In $21 $0 $0 $0
Total Fire SAFER Grant: $142 $64 $41,484 $41,398
Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 47
Measure T-RTP (Regional Transportation Program)
Intergovernmental $204,189 $331,936 $343,779 $345,702
Other Revenues $1,992 $17,541 $14,000 $25,409
Total Measure T-RTP (Regional Transportation Program): $206,180 $349,477 $357,779 $371,111 Measure T-LTP Street Maintenance
Intergovernmental $106,178 $172,607 $178,765 $179,765
Other Revenues $331 $3,846 $2,500 $3,155
Total Measure T-LTP Street Maintenance: $106,510 $176,453 $181,265 $182,920 Measure T-LTP Supplemental
Intergovernmental $71,466 $116,178 $120,323 $120,996
Other Revenues $220 $2,559 $1,800 $2,243
Total Measure T-LTP Supplemental: $71,686 $118,736 $122,123 $123,239 Measure T-LTP Flex (Local Transportation Program)
Intergovernmental $0 $106,666 $299,088 $300,761
Other Revenues $1,172 $8,058 $6,000 $8,784
Total Measure T-LTP Flex (Local Transportation Program): $1,172 $114,724 $305,088 $309,545 Measure T-LTP ADA Comp
Intergovernmental $4,084 $9,265 $6,876 $6,914
Other Revenues $94 $834 $371 $421
Total Measure T-LTP ADA Comp: $4,177 $10,099 $7,247 $7,335 Measure T-TEP (Transit Enhancement Program)
Intergovernmental $14,947 $21,020 $25,165 $25,306
Other Revenues $384 $3,368 $2,000 $2,846
Total Measure T-TEP (Transit Enhancement Program): $15,330 $24,389 $27,165 $28,152 Measure T-TEP ADA (Transit Enhancement Program)
Intergovernmental $1,388 $5,870 $2,338 $2,351
Other Revenues $46 $396 $300 $397
Total Measure T-TEP ADA (Transit Enhancement
Program):
$1,435 $6,266 $2,638 $2,748
Measure T-EH (Environmental Health)
Intergovernmental $16,335 $22,606 $27,502 $27,656
Other Revenues $422 $3,703 $2,800 $3,800
Total Measure T-EH (Environmental Health): $16,757 $26,309 $30,302 $31,456 Fire Impact Fees
Charges for Services $147,725 $236,569 $16,838 $168,824 Other Revenues $1,190 $10,529 $700 $2,461
Total Fire Impact Fees: $148,915 $247,098 $17,538 $171,285 Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 48
Public Building Impact Fees
Charges for Services $80,473 $129,879 $24,705 $321,714
Other Revenues $90 $915 $201 $270
Total Public Building Impact Fees: $80,562 $130,794 $24,906 $321,984 Parks Communkity/Rec Centers
Charges for Services $0 $0 $5,690 $80,944
Total Parks Communkity/Rec Centers: $0 $0 $5,690 $80,944 Park Development Improvement Fees
Charges for Services $201,045 $20,632 $38,410 $546,371
Other Revenues $308 $3,322 $2,400 $3,370
Total Park Development Improvement Fees: $201,353 $23,954 $40,810 $549,741 Park In-Lieu/Quimby Fees
Charges for Services $0 $0 $18,198 $338,606
Total Park In-Lieu/Quimby Fees: $0 $0 $18,198 $338,606
Police Impact Fees
Charges for Services $108,708 $141,472 $26,780 $206,509 Other Revenues $957 $8,881 $6,400 $8,783
Total Police Impact Fees: $109,665 $150,353 $33,180 $215,292 Waste Water System Capital Reserve
Charges for Services $505,421 $309,682 $26,423 $335,613 Other Revenues $2,677 $24,685 $17,000 $23,936
Total Waste Water System Capital Reserve: $508,098 $334,366 $43,423 $359,549 Signalization Impact Fees
Charges for Services $31,147 $47,216 $59,828 $71,783
Other Revenues $1,210 $9,759 $6,600 $9,131
Total Signalization Impact Fees: $32,357 $56,975 $66,428 $80,914 Storm Drain Impact Fees
Charges for Services $114,591 $5,326 $192,011 $238,825
Other Revenues $2,207 $17,413 $300 $2,506
Total Storm Drain Impact Fees: $116,798 $22,739 $192,311 $241,331 Streets & Roads Impact Fees (All)
Charges for Services $491,495 $666,222 $65,730 $554,284 Other Revenues $4,145 $38,417 $25,000 $37,809
Total Streets & Roads Impact Fees (All): $495,640 $704,639 $90,730 $592,093 Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 49
Water Systems Capital Reserves
Charges for Services $233,837 $130,913 $29,576 $365,953 Other Revenues $777 $7,892 $5,800 $8,023
Total Water Systems Capital Reserves: $234,613 $138,805 $35,376 $373,976 CDBG
Intergovernmental $950 $273,935 $6,500 $3,000
Other Revenues $2,546 $22,357 $9,752 $4,339
Transfers In $39,511 $0 $0 $0
Total CDBG: $43,007 $296,292 $16,252 $7,339
CDBG Planning Grant for Kings
Intergovernmental $0 $0 $50,000 $131,900
Total CDBG Planning Grant for Kings: $0 $0 $50,000 $131,900 CDBG Planning Grant for Sidewalks
Intergovernmental $0 $0 $80,486 $44,514
Total CDBG Planning Grant for Sidewalks: $0 $0 $80,486 $44,514 HOME PI Grants
Intergovernmental $0 $0 $3,300 $3,300
Other Revenues $3,705 $28,266 $18,000 $25,700
Total HOME PI Grants: $3,705 $28,266 $21,300 $29,000
HOME 2019
Intergovernmental $0 $0 $0 $500,000
Total HOME 2019: $0 $0 $0 $500,000
NSP Shasta Court
Charges for Services $3,500 -$3,500 $3,700 $3,700
Other Revenues $107 $133 $60 $76
Total NSP Shasta Court: $3,607 -$3,367 $3,760 $3,776
Home Grant 2018
Intergovernmental $0 $0 $0 $500,000
Total Home Grant 2018: $0 $0 $0 $500,000
CalHOME State Grant: 20-CALHOME-16121
Intergovernmental $0 $0 $0 $700,000
Total CalHOME State Grant: 20-CALHOME-16121: $0 $0 $0 $700,000 20-PLHA-15147 / City Fund No. 470
Intergovernmental $0 $0 $0 $662,295
Total 20-PLHA-15147 / City Fund No. 470: $0 $0 $0 $662,295 Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 50
CDBG CVI Grant #20-CDBG-00094
Intergovernmental $1,260 $55,638 $37,566 $0
Total CDBG CVI Grant #20-CDBG-00094: $1,260 $55,638 $37,566 $0 CDBG - CV2 & CV3 Grant #20-CDBG-CV2-3-00037
Intergovernmental $13,852 $65,279 $261,940 $0
Other Revenues $13 -$13 $0 $0
Total CDBG - CV2 & CV3 Grant #20-CDBG-CV2-3-00037: $13,865 $65,266 $261,940 $0 CDBG GRANT#20-CDBG-12078
Intergovernmental $416,041 $61,548 $17,614 $10,000
Total CDBG GRANT#20-CDBG-12078: $416,041 $61,548 $17,614 $10,000 CDBG GRANT #20-CDBG-ED-10010
Intergovernmental $0 $307,059 $194,103 $10,000
Total CDBG GRANT #20-CDBG-ED-10010: $0 $307,059 $194,103 $10,000 NSP Olivero Ranch
Charges for Services $9,896 $0 $9,896 $9,896
Other Revenues $15,271 $3,381 $5,750 $6,989
Total NSP Olivero Ranch: $25,167 $3,381 $15,646 $16,885 EDBG Grant
Other Revenues $204 $790 $0 $0
Transfers In $3,973 $14,846 $0 $0
Total EDBG Grant: $4,177 $15,637 $0 $0
Total Special Revenue: $12,819,110 $11,511,667 $9,074,826 $16,689,251 Capital Projects
Berenda Slough Bridge
Intergovernmental $476 $508 $5,161 $1,959,612
Transfers In $233 $66 $339 $248,388
Total Berenda Slough Bridge: $709 $574 $5,500 $2,208,000 Riverside Pedestrian Improvements
Intergovernmental $66,524 $34,115 $0 $0
Transfers In $8,840 $5,033 $0 $0
Total Riverside Pedestrian Improvements: $75,365 $39,148 $0 $0 Alley Paving Projects
Intergovernmental $125 $4,057 $648,000 $0
Transfers In $18 $687 $222,429 $0
Total Alley Paving Projects: $143 $4,744 $870,429 $0
Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 51
Bridge Preventive Maintenance
Intergovernmental $1,324 $508 $4,427 $159,354
Transfers In $0 $0 $573 $15,646
Total Bridge Preventive Maintenance: $1,324 $508 $5,000 $175,000 Total Capital Projects: $77,540 $44,974 $880,929 $2,383,000 Internal Service Fund
Fleet Services
Other Revenues $127 $70 $0 $0
Allocated Operational Costs $236,452 $267,618 $290,676 $285,523 Transfers In $1,750 $0 $0 $0
Total Fleet Services: $238,329 $267,688 $290,676 $285,523 IT Services
Other Revenues $290 $264 $0 $0
Allocated Operational Costs $642,228 $811,402 $822,206 $832,740 Transfers In $3,500 $0 $0 $0
Total IT Services: $646,018 $811,666 $822,206 $832,740
Total Internal Service Fund: $884,347 $1,079,354 $1,112,882 $1,118,263 Trust/Agency Fund
Community Facilities District
Property Taxes $578,593 $578,313 $627,000 $578,313
Other Revenues $2,025 $31,278 $7,000 $10,936
Total Community Facilities District: $580,618 $609,591 $634,000 $589,249 Greenhills Assessment District
Property Taxes $605,389 $588,339 $1,700 $0
Other Revenues $1,342 $12,928 $87,697 $5,470
Total Greenhills Assessment District: $606,730 $601,267 $89,397 $5,470 Pheasant Run Assessment District
Property Taxes $388,743 $386,110 $430,250 $385,470
Other Revenues $9,326 $19,163 $3,911 $7,432
Total Pheasant Run Assessment District: $398,070 $405,274 $434,161 $392,902 Total Trust/Agency Fund: $1,585,418 $1,616,132 $1,157,558 $987,621 Debt Service
Civic Center Bond 2005
Other Revenues $73 $11,114 $0 $0
Transfers In $356,415 $357,617 $369,644 $370,019
Total Civic Center Bond 2005: $356,488 $368,731 $369,644 $370,019 Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 52
General Fund Creb Bond
Other Revenues $54,403 $27,182 $53,665 $53,665
Transfers In $129,220 $155,887 $134,210 $133,416
Total General Fund Creb Bond: $183,623 $183,069 $187,875 $187,081 Pension Obligation Bond
Other Revenues $1 $1 $0 $0
Transfers In $825,077 $881,555 $899,975 $927,007
Total Pension Obligation Bond: $825,078 $881,556 $899,975 $927,007 Total Debt Service: $1,365,189 $1,433,357 $1,457,494 $1,484,107 Successor Agency
Successor Agency Operations
Property Taxes $639,084 $511,365 $531,881 $532,056
Other Revenues $423 $894 $552 $0
Total Successor Agency Operations: $639,507 $512,259 $532,433 $532,056 Successor Agency Debt Fund
Other Revenues $12,688 $12,688 $12,689 $12,689
Transfers In $406,856 $406,681 $423,174 $410,485
Total Successor Agency Debt Fund: $419,544 $419,369 $435,863 $423,174 Successor Agency Housing Fund
Intergovernmental $0 $8,584 $0 $0
Other Revenues $0 -$104,000 $0 $0
Total Successor Agency Housing Fund: $0 -$95,416 $0 $0
Total Successor Agency : $1,059,051 $836,213 $968,296 $955,230 Total: $37,330,548 $42,124,472 $39,108,549 $54,321,597
Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
City of Chowchilla | FY 2024-2025 BUDGET Page 53
Revenues by Source
Projected 2025 Revenues by Source
Intergovernmental (30.2%)
T Charges for Services (20.9%) Transfers In (17.3%)
Sales Tax (9.9%)
Other Revenues (6.7%)
Allocated Operational Costs (5.9%)
Property Taxes (5.9%)
License and Permits (1.1%)
Other Taxes (0.8%)
Franchise Taxes (0.6%)
Fines and Penalties (0.6%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Fines and Penalties Franchise Taxes Other Taxes
License and Permits Property Taxes Allocated Operational Costs Other Revenues Sales Tax Transfers In
Charges for Services Intergovernmental
FY2022FY2023
FY2024
FY2025
0 10
20 30
40 50
60 Revenue Source
Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 54
Property Taxes $3,695,768 $3,693,772 $3,264,153 $3,188,929 -2.3% Sales Tax $5,191,164 $5,239,149 $5,556,960 $5,394,128 -2.9% Franchise Taxes $301,133 $352,200 $362,000 $352,000 -2.8% Other Taxes $442,448 $433,449 $445,390 $445,390 0%
Charges for Services $8,731,321 $9,155,922 $8,600,956 $11,366,962 32.2% License and Permits $1,070,686 $627,635 $678,724 $614,425 -9.5% Intergovernmental $9,703,957 $7,320,788 $8,840,880 $16,399,062 85.5% Fines and Penalties $189,512 $248,044 $331,967 $322,900 -2.7% Other Revenues $1,251,266 $1,383,808 $1,755,866 $3,615,700 105.9% Allocated Operational Costs $2,675,623 $2,993,979 $3,230,490 $3,205,866 -0.8% Transfers In $4,077,671 $10,675,728 $6,041,163 $9,416,235 55.9% Total Revenue Source: $37,330,548 $42,124,472 $39,108,549 $54,321,597 38.9% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 55
Revenue by Department
Projected 2025 Revenue by Department
Public Utilities (34.1%)
General Government (24%)
Transportation (19.8%)
Public Safety (9%)
Community Development (7.2%)
Culture & Leisure (2.2%)
Redevelopment (1.8%)
Maintenance District (1.7%)
Covid Funds (0.2%)
Budgeted and Historical 2025 Revenue by Department
Millions
Grey background indicates budgeted figures.
Debt Service Covid Funds Maintenance District
Redevelopment Culture & Leisure Community Development
Public Safety Transportation General Government
Public Utilities
FY2022FY2023
FY2024
FY2025
0 10
20 30
40 50
60 City of Chowchilla | FY 2024-2025 BUDGET Page 56
Expenditures by Fund
2024-2025 EXPENDITURES
Enterprise (34%)
Special Revenue (30.5%)
General (23.4%)
Capital Projects (4.2%)
Debt Service (2.6%)
Internal Service Fund (2%)
Trust/Agency Fund (1.7%)
Successor Agency (1.7%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
Successor Agency Trust/Agency Fund Internal Service Fund Debt Service Capital Projects General Special Revenue Enterprise
FY2022
FY2023
FY2024
FY2025
0 10
20 30
40 50
60 General
Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 57
General Fund $10,825,938 $11,751,577 $13,329,548 $13,364,441 0.3% Total General: $10,825,938 $11,751,577 $13,329,548 $13,364,441 0.3% Enterprise
Airport Enterprise $57,862 $58,665 $75,726 $181,914 140.2% Storm Drain Enterprise $43,914 $2,366,545 $738,323 $3,414,192 362.4% Waste Water Enterprise $1,080,287 $2,081,166 $2,049,914 $5,230,113 155.1% Sewer Creb Bonds $147,636 $149,600 $188,605 $188,605 0% Solid Waste Enterprise $1,792,268 $2,101,740 $2,139,967 $2,506,415 17.1% Water Enterprises $2,332,420 $3,852,189 $5,488,202 $7,321,183 33.4% Water Debt Service $71,532 $6,968 $0 $0 0%
Water Meter Loan Project $1,666 $10,271 $161,800 $161,850 0% Water Creb Bonds $370,483 $369,879 $393,971 $393,971 0% Total Enterprise: $5,898,067 $10,997,024 $11,236,508 $19,398,243 72.6% Special Revenue
State Gas Tax - RSTP $0 $683,909 $32,626 $209,862 543.2% State Gas Tax $403,964 $87,126 $195,817 $920,787 370.2% State Gas Tax - Rd Maint & Rehab (SB1) $39,772 $640,015 $96,405 $100,056 3.8% ARPA-American RescuePlan Act $173,286 $62,433 $1,229,401 $2,937,230 138.9% Highway Safety Improvement (HSIP) CFDA
20.205
$0 $0 $98,585 $563,810 471.9%
Streets & Roads (LTF) $1,340,046 $3,549,166 $1,803,561 $3,612,199 100.3% Landscaping & Lighting Districts $321,922 $277,548 $285,528 $326,640 14.4% Transit System (CATX) $522,865 $602,369 $585,843 $755,513 29% Measure N Public Safety $2,467,186 $2,772,374 $3,274,342 $2,738,387 -16.4% Fire SAFER Grant $13,383 $13,288 $41,398 $41,398 0%
Measure T-RTP (Regional Transportation
Program)
$232,105 $61,733 $42,553 $77,500 82.1%
Measure T-LTP Street Maintenance $91,779 $150,608 $178,765 $0 -100% Measure T-LTP Supplemental $62,223 $92,562 $120,323 $120,323 0% Measure T-LTP Flex (Local Transportation
Program)
$50,123 $33,104 $45,000 $188,998 320%
Measure T-LTP ADA Comp $0 $26,335 $0 $9,859 N/A
Measure T-TEP (Transit Enhancement
Program)
$0 $36,506 $10,154 $73,426 623.1%
Measure T-TEP ADA (Transit Enhancement
Program)
$0 $34 $0 $0 0%
Measure T-EH (Environmental Health) $0 $319 $45,000 $0 -100% Fire Impact Fees $104,564 $602,282 $8,419 $84,412 902.6% Public Building Impact Fees $33,920 $62,206 $12,353 $160,857 1,202.2% Parks Communkity/Rec Centers $0 $0 $0 $40,472 N/A
Park Development Improvement Fees $87,971 $873 $19,918 $361,776 1,716.3% Park In-Lieu/Quimby Fees $0 $0 $0 $169,303 N/A
Police Impact Fees $41,044 $63,231 $13,390 $103,255 671.1% Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 58
Waste Water System Capital Reserve $220,516 $140,378 $63,212 $517,806 719.2% Signalization Impact Fees $9,758 $22,486 $4,258 $95,793 2,149.7% Storm Drain Impact Fees $48,618 $801,472 $96,006 $119,413 24.4% Streets & Roads Impact Fees (All) $211,667 $319,334 $32,865 $277,142 743.3% Water Systems Capital Reserves $96,260 $50,217 $414,788 $182,976 -55.9% CDBG $40,106 $940,281 $42,000 $45,000 7.1%
CDBG Planning Grant for Kings $0 $0 $50,000 $131,900 163.8% CDBG Planning Grant for Sidewalks $0 $0 $80,486 $44,514 -44.7% HOME PI Grants $6,250 $12,089 $3,100 $3,100 0%
HOME 2019 $9,895 $0 $0 $500,000 N/A
NSP Shasta Court $0 $8 $3,700 $3,700 0%
Home Grant 2018 $0 $0 $0 $500,000 N/A
CalHOME State Grant: 20-CALHOME-16121 $0 $0 $0 $700,000 N/A 20-PLHA-15147 / City Fund No. 470 $0 $0 $0 $662,295 N/A CDBG CVI Grant #20-CDBG-00094 $4,995 $51,903 $37,566 $0 -100% CDBG - CV2 & CV3 Grant #20-CDBG-CV2-3-
00037
$4,110 $75,022 $261,940 $0 -100%
CDBG GRANT#20-CDBG-12078 $416,041 $61,548 $17,614 $10,000 -43.2% CDBG GRANT #20-CDBG-ED-10010 $13,493 $293,566 $194,103 $10,000 -94.8% NSP Olivero Ranch $4,901 $2,382 $6,563 $6,717 2.3%
EDBG Grant $39,511 $1,380 $0 $0 0%
Total Special Revenue: $7,112,274 $12,590,086 $9,447,582 $17,406,419 84.2% Capital Projects
Berenda Slough Bridge $709 $574 $5,500 $2,208,000 40,045.5% Riverside Pedestrian Improvements $75,365 $39,148 $51,118 $0 -100% Alley Paving Projects $143 $4,744 $870,429 $0 -100%
Bridge Preventive Maintenance $623 $574 $5,000 $175,000 3,400% Total Capital Projects: $76,839 $45,039 $932,047 $2,383,000 155.7% Internal Service Fund
Fleet Services $55,230 $382,223 $300,274 $285,523 -4.9% IT Services $273,912 $613,986 $830,066 $832,740 0.3%
Total Internal Service Fund: $329,142 $996,209 $1,130,340 $1,118,263 -1.1% Trust/Agency Fund
Community Facilities District $628,399 $598,571 $665,160 $583,725 -12.2% Greenhills Assessment District $557,339 $546,997 $543,261 $0 -100% Pheasant Run Assessment District $402,107 $397,908 $401,926 $394,716 -1.8% Total Trust/Agency Fund: $1,587,845 $1,543,477 $1,610,347 $978,441 -39.2% Debt Service
Civic Center Bond 2005 $356,488 $368,731 $369,644 $370,019 0.1% General Fund Creb Bond $183,623 $183,069 $187,875 $187,081 -0.4% Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 59
Pension Obligation Bond $825,308 $881,326 $899,975 $927,007 3% Total Debt Service: $1,365,419 $1,433,127 $1,457,494 $1,484,107 1.8% Successor Agency
Successor Agency Operations $518,440 $540,014 $537,101 $536,485 -0.1% Successor Agency Debt Fund $147,756 $140,119 $410,485 $410,485 0% Total Successor Agency : $666,197 $680,133 $947,586 $946,970 -0.1% Total: $27,861,720 $40,036,672 $40,091,452 $57,079,884 42.4% Name FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 60
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (29.9%)
Operations and Maintenance (23%)
Salaries and Benefififits (16.9%)
Transfers Out (14%)
Debt Service (9.1%)
Overhead Allocations (5.6%)
Depreciation (1.6%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Depreciation Overhead Allocations Debt Service
Transfers Out Salaries and Benefits Operations and Maintenance Capital Outlay
FY2022
FY2023
FY2024
FY2025
0 10
20 30
40 50
60 City of Chowchilla | FY 2024-2025 BUDGET Page 61
Expense Objects
Salaries and Benefits $5,867,344 $9,152,767 $8,911,893 $9,638,532 8.2% Operations and Maintenance $7,374,012 $8,001,415 $8,762,688 $13,100,965 49.5% Debt Service $4,934,618 $4,964,299 $5,632,459 $5,166,203 -8.3% Capital Outlay $3,366,065 $4,757,350 $7,191,306 $17,042,284 137% Overhead Allocations $2,675,623 $2,993,979 $3,231,988 $3,205,867 -0.8% Depreciation $877,616 $886,195 $945,083 $940,240 -0.5%
Transfers Out $2,766,442 $9,280,668 $5,416,035 $7,985,793 47.4% Total Expense Objects: $27,861,720 $40,036,672 $40,091,452 $57,079,884 42.4% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 62
Resources & Appropriations
Fund Fund Name
Beginning
Fund Balance
2024-2025 Projected
Budget
Projected
Fund
Balance
2023/2024 Revenues Expenses 2024/2025
General Fund
100 General
Total General Fund 10,362,357 12,965,333 13,364,441 9,963,249 Enterprise Funds
200 Airport 982,975 171,612 181,914 972,673
220 Storm Drain 4,224,115 3,430,013 3,414,192 4,239,936 240-242Sewer 8,396,913 4,880,308 5,418,718 7,858,503
260 Solid Waste 1,012,108 2,542,154 2,506,415 1,047,847 280-283Water 4,800,614 6,714,705 7,877,004 3,638,315
Total Enterprise 19,416,725 17,738,792 19,398,243 17,757,274 Special Revenue Funds
300 Regional Surface Transportation Program (RSTP) - 209,862 209,862 - 301 Gas Tax 1,778,185 538,310 920,787 1,395,708
302 RMRA 1,326,023 530,131 100,056 1,756,098
303 American Rescue Plan Act (ARPA) 3,070,562 82,280 2,937,230 215,612 304 Highway Safety Improvement - 563,810 563,810 -
305 Streets & Roads- LTF 924,341 3,857,557 3,612,199 1,169,699 310 Maintenance Assessment District 713,495 330,922 326,640 717,777 325 Transit (548,206) 779,514 755,513 (524,205)
340 Measure N 2,753,365 2,757,537 2,738,387 2,837,951
341 Fire SAFER Grant (27,483) 41,398 41,398 (27,483)
350-357Measure T 2,460,473 1,056,506 470,106 3,046,873
380 Fire Impact Fees 58,473 171,285 84,412 145,346
382 Public Building Impact Fees (396,769) 321,984 160,857 (235,642) 383 Park Com/Rec Centers 5,690 80,944 40,472 46,162
384 Park Development Fees 189,649 549,741 361,776 377,614 385 Park In Lieu Fees/Quimby Fees 18,198 338,606 169,303 187,501 386 Police Impact Fees 470,735 215,292 103,255 582,772
388 Wastewater Impact Fees 1,213,058 359,549 517,806 1,054,801 390 Signalization Impact Fund 532,608 80,914 95,793 517,729 392 Storm Drain Impact Fees 120,244 241,331 119,413 242,162 394 Streets & Roads Impact Fees 2,002,866 592,093 277,142 2,317,817 396 Water Impact Fees 32,014 373,976 182,976 223,014
400 CDBG grant PI 90,634 7,339 45,000 52,973
402 CDBG Planning Grant for Kings - 131,900 131,900 -
403 CDBG Planning Grant for Sidewalks - 44,514 44,514 - 450 HOME Grant PI 1,343,122 29,000 3,100 1,369,022
452 HOME Grant 2019 (14,584) 500,000 500,000 (14,584)
453 HOME-Shasta 4,455 3,776 3,700 4,531
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 - - - -
481 CDBG - CV2 & CV3 - - - -
496 Community Development Grants - 10,000 10,000 -
497 Community Development Grants - 10,000 10,000 -
498 NSP Olivero 167,822 16,885 6,717 177,990
499 Economic Development Block Grants (EDBG) 44,275 - - 44,275 Total Special Revenue Funds 18,333,245 16,689,251 17,406,419 17,616,077 City of Chowchilla | FY 2024-2025 BUDGET Page 63
Capital Projects Funds
588 Berenda Slough Bridge - 2,208,000 2,208,000 -
590 Alley Paving Projects - - -
591 Bridge Preventive Maintenance 635 175,000 175,000 635 Total Capital Projects Funds 635 2,383,000 2,383,000 635 Internal Service Funds
601 Fleet 32,717 285,523 285,523 32,717
602 Information Technology 367,077 832,740 832,740 367,077 Total Internal Service Funds 399,794 1,118,263 1,118,263 399,794 Trust & Agency
800 Community Facilities District 1,323,668 589,249 583,725 1,329,192 840 Greenhills Assessment District 337,436 5,470 - 342,906 842 Pheasant Run Assessment District 752,063 392,902 394,716 750,249 Total Trust and Agency 2,413,167 987,621 978,441 2,422,347 Debt Service Funds
916 2005 Civic Center Bond 448,695 370,019 370,019 448,695 918 PFA- CREB 81,879 187,081 187,081 81,879
919 Pension Obligation Bonds - 927,007 927,007 -
Total Debt Service 530,574 1,484,107 1,484,107 530,574
Sucessor Agency
956-957Operating Fund (4,317,177) 955,230 946,970 (4,308,917) Total Successor Agency (4,317,177) 955,230 946,970 (4,308,917) TOTALS CITY WIDE 47,088,202 54,321,597 57,079,884 44,329,915 City of Chowchilla | FY 2024-2025 BUDGET Page 64
Allocation of Approved Positions
ALLOCATION OF APPROVED POSITIONS
FULL TIME EQUIVALENTS
2021-2022
Audited
2022-2023
Audited
2023-2024
Amended
2024-2025
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
HR Manager - - 1.00 1.00
Secretary II/Deputy City Clerk 0.50 0.50 0.50 0.50
Total FTE’s 1.50 1.50 2.50 2.50
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 1.00
Senior Building Inspector 1.00 1.00 1.00 1.00
Project Permit Technician Supervisor 1.00 1.00 1.00 -
Permit Technician I/II 1.00 1.00 - 1.00
Total FTE’s 4.00 5.00 4.00 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 - - 1.00 1.00
Accounting Manager 2.00 2.00 0.35 -
Accounting Technicians I/II - - 2.00 2.00
Utility Billing Clerk 3.00 3.50 2.50 2.50
Total FTE’s 5.90 6.40 6.75 6.40
FIRE DEPARTMENT
Fire Chief 0.90 0.90 0.90 0.90
Administrative Analyst (SAFER GRANT) 0.17 0.17 0.17 -
Total FTE’s 1.07 1.07 1.07 0.90
INFORMATION TECHNOLOGY
City of Chowchilla | FY 2024-2025 BUDGET Page 65
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 - -
Police Lieutenant - - 2.00 2.00
Police Sergeant 4.00 5.00 4.00 4.00
Administrative Supervisor 1.00 1.00 1.00 1.00
Animal Control Officer 1.00 1.00 1.00 1.00
Community Services Officers/Dispatchers 7.00 7.00 7.00 7.00 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 0.05
Chief Mechanic 1.00 1.00 1.00 1.00
Total FTE’s 1.05 1.05 1.10 1.10
PARKS AND FACILITIES & GENERAL SERVICES
Public Works Director - - 0.05 0.05
Deputy Director of Public Works - - 0.05 0.05
Public Works Supervisor 0.05 0.05 - -
Parks & Facilities Supervisor - - 1.00 1.00
Parks & Facilities Worker I/II/III 3.00 5.00 4.00 4.00
Total FTE’s 3.05 5.05 5.10 5.10
SEWER DIVISION
Public Works Director 0.30 0.30 0.25 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 - - 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 4.78 4.78
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 - -
City of Chowchilla | FY 2024-2025 BUDGET Page 66
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
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 - - 0.35 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 7.35 7.35
Total FTE’s for Public Works 22.32 24.32 23.32 23.32
TRANSIT
Community Service Transit Supervisor 1.00 1.00 1.00 1.00 Transit Driver II/Dispatcher - - - 1.00
Transit Driver I/Dispatcher 2.50 2.50 2.50 1.50
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 2.50 2.50
CITY CLERK 1.50 1.50 1.50 1.50
COMMUNITY DEVELOPMENT 4.00 5.00 4.00 4.00
COMMUNITY RELATIONS 1.85 1.25 1.25 1.25
FINANCE DEPARTMENT 5.90 6.40 6.75 6.40
FIRE DEPARTMENT 1.07 1.07 1.07 0.90
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 23.32 23.32
TRANSIT 3.50 3.50 3.50 3.50
City of Chowchilla | FY 2024-2025 BUDGET Page 67
Measure N Public Safety 6.00 6.00 6.00 6.00
Total City of Chowchilla FTE’s 84.26 88.56 87.91 87.39
City of Chowchilla | FY 2024-2025 BUDGET Page 68
Employee Headcount Summary
ACTUAL Adopted
DEPARTMENT 2021-2022 2022-2023 2023-2024 2024-2025
FT PT FT PT FT PT FT PT
ADMINISTRATIVE SERVICES
City Council 5 - 5 - 5 - 5 -
Administration 1 - 1 - 2 - 2 -
City Clerk 2 - 2 - 2 - 2 -
Recreation & Community Engagement 2 1 1 4 1 4 1 4
Finance 6 - 6 1 6 2 6 1
Information Technology 2 - 2 - 2 - 2 -
Total Headcount of Employees 18 1 17 5 18 6 18 5
COMMUNITY & ECONOMIC DEVELOPMENT
Total Headcount of Employees 3 - 4 - 4 - 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 - -
Total Headcount of Employees 35 29 36 29 36 29 36 28
PARKS & FACILITIES
Total Headcount of Employees 3 - 5 - 5 - 5 -
PUBLIC WORKS & GENERAL SERVICES
Total Headcount of Employees 18 8 18 8 18 9 17 9
TRANSIT
Total Headcount of Employees 3 1 3 1 3 1 3 1
TOTAL EMPLOYEE HEADCOUNT 81 39 84 43 84 45 84 43
Employees are shown in primary deparments even if allocated to other departments City of Chowchilla | FY 2024-2025 BUDGET Page 69
Employee Headcount
FUND - DEPARTMENT
Actual Adopted
2021-2022 2022-2023 2023-2024 2024-2025
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 -
HR Manager - - - - 1 - 1 -
Total Headcount of Employees 1 - 1 - 2 - 2 -
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 - 1 -
Accounting Manager 2 - 2 - - 1 - -
Account Technicians I/II - - - - 2 - 2 -
Utility Billing Clerks 3 - 3 1 2 1 2 1
Total Headcount of Employees 6 - 6 1 6 2 6 1
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 - - -
Permit Technician I/II 1 - 1 - - - 1 -
Total Headcount of Employees 3 - 4 - 4 - 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 -
City of Chowchilla | FY 2024-2025 BUDGET Page 70
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 - - - - -
Police Lieutenant - - - 2 - 2 -
Police Sergeant 4 - 5 - 4 - 4 -
Administrative Supervisor 1 - 1 - 1 - 1 -
Animal Control Officer 1 - 1 - 1 - 1 -
Community Services Officer/Dispatchers 7 1 7 1 7 1 7 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 Supervisor - - - - 1 - 1 -
Parks and Facilities Worker I/II/ III 3 - 5 - 4 - 4 -
Total Headcount of Employees 3 - 5 - 5 - 5 -
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 - - - - -
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 17 9 17 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 - -
Total Headcount of Employees - 1 - 1 - 1 - -
SPECIAL REVENUE - TRANSIT FT PT FT PT FT PT FT PT
Community Service Transit Supervisor 1 - 1 - 1 - 1 -
Transit Driver II - - - - - - 1 -
City of Chowchilla | FY 2024-2025 BUDGET Page 71
Transit Driver I/Dispatcher* 2 1 2 1 2 1 1 1
Total Headcount of Employees 3 1 3 1 3 1 3 1
TOTAL EMPLOYEE HEADCOUNT 81 39 84 43 84 45 84 43
City of Chowchilla | FY 2024-2025 BUDGET Page 72
GENERAL FUND SUMMARY
Summary
The City of Chowchilla is projecting $12.97M of revenue in FY2025, which represents a 7.4% decrease over the prior year.
Budgeted expenditures are projected to increase by 0.3% or $34.89K to $13.36M in FY2025.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
General Fund Comprehensive Summary
Beginning Fund Balance: $7,212,041 $8,320,302 $9,686,620 $10,362,357 Revenues
Property Taxes $1,156,354 $1,303,950 $1,349,288 $1,366,530 Sales Tax $2,587,177 $2,640,535 $2,770,464 $2,700,403
Franchise Taxes $301,133 $352,200 $362,000 $352,000
Other Taxes $442,448 $433,449 $445,390 $445,390
Charges for Services $80,090 $102,503 $152,631 $137,356 License and Permits $1,070,686 $627,635 $678,224 $613,925 Intergovernmental $2,962,342 $3,359,817 $3,694,084 $3,684,801 Fines and Penalties $161,464 $59,064 $127,904 $129,900
Other Revenues $729,318 $445,124 $838,017 $516,188
Allocated Operational Costs $1,311,240 $1,429,256 $1,631,905 $1,601,900 Transfers In $1,131,948 $2,364,362 $1,955,378 $1,416,940 Total Revenues: $11,934,199 $13,117,895 $14,005,285 $12,965,333 Expenditures
Salaries and Benefits $4,940,495 $5,174,786 $5,752,497 $6,348,287 Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 73
Operations and Maintenance $2,109,088 $2,329,147 $3,075,753 $3,378,868 Debt Service $1,265,792 $1,331,945 $1,355,172 $1,378,638 Capital Outlay $1,885,100 $2,141,404 $2,360,427 $1,469,604 Overhead Allocations $610,961 $758,115 $768,740 $772,187 Transfers Out $14,502 $16,180 $16,959 $16,857
Total Expenditures: $10,825,938 $11,751,577 $13,329,548 $13,364,441 Total Revenues Less Expenditures: $1,108,261 $1,366,318 $675,737 -$399,108 Ending Fund Balance: $8,320,302 $9,686,620 $10,362,357 $9,963,249 Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 74
Revenues by Source
Projected 2025 Revenues by Source
Intergovernmental (28.4%)
Sales Tax (20.8%)
Allocated Operational Costs (12.4%)
Transfers In (10.9%)
Property Taxes (10.5%)
License and Permits (4.7%)
Other Revenues (4%)
Other Taxes (3.4%)
Franchise Taxes (2.7%)
Charges for Services (1.1%)
Fines and Penalties (1%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Fines and Penalties Charges for Services Franchise Taxes Other Taxes Other Revenues License and Permits
Property Taxes Transfers In Allocated Operational Costs Sales Tax Intergovernmental
FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 Revenue Source
Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 75
Property Taxes $1,156,354 $1,303,950 $1,349,288 $1,366,530 1.3% Sales Tax $2,587,177 $2,640,535 $2,770,464 $2,700,403 -2.5% Franchise Taxes $301,133 $352,200 $362,000 $352,000 -2.8% Other Taxes $442,448 $433,449 $445,390 $445,390 0%
Charges for Services $80,090 $102,503 $152,631 $137,356 -10% License and Permits $1,070,686 $627,635 $678,224 $613,925 -9.5% Intergovernmental $2,962,342 $3,359,817 $3,694,084 $3,684,801 -0.3% Fines and Penalties $161,464 $59,064 $127,904 $129,900 1.6% Other Revenues $729,318 $445,124 $838,017 $516,188 -38.4% Allocated Operational Costs $1,311,240 $1,429,256 $1,631,905 $1,601,900 -1.8% Transfers In $1,131,948 $2,364,362 $1,955,378 $1,416,940 -27.5% Total Revenue Source: $11,934,199 $13,117,895 $14,005,285 $12,965,333 -7.4% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 76
Revenue by Department
Projected 2025 Revenue by Department
General Government (80.6%)
Public Safety (13.1%)
Community Development (4.6%)
Culture & Leisure (1.7%)
Budgeted and Historical 2025 Revenue by Department
Millions
Grey background indicates budgeted figures.
Culture & Leisure Community Development Public Safety General Government FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 Revenue
Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 77
General Government $9,351,833 $9,519,081 $10,335,540 $10,454,752 1.2% Public Safety $1,552,234 $2,709,572 $2,806,733 $1,696,930 -39.5% Community Development $945,728 $761,978 $633,701 $590,804 -6.8% Culture & Leisure $84,404 $127,264 $229,311 $222,847 -2.8% Total Revenue: $11,934,199 $13,117,895 $14,005,285 $12,965,333 -7.4% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 78
Expenditures by Function
Budgeted Expenditures by Function
Public Safety (48.3%)
General Government (34%)
Culture & Leisure (8.9%)
Community Development (8.8%)
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.
Community Development Culture & Leisure General Government Public Safety FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 City of Chowchilla | FY 2024-2025 BUDGET Page 79
Expenditures
General Government $3,161,258 $3,518,388 $3,934,264 $4,541,327 15.4% Public Safety $6,154,392 $6,619,655 $7,046,993 $6,456,933 -8.4% Community Development $799,927 $828,630 $1,190,281 $1,173,295 -1.4% Culture & Leisure $710,360 $784,904 $1,158,010 $1,192,886 3% Total Expenditures: $10,825,938 $11,751,577 $13,329,548 $13,364,441 0.3% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 80
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefififits (47.5%)
Operations and Maintenance (25.3%)
Capital Outlay (11%)
Debt Service (10.3%)
Overhead Allocations (5.8%)
Transfers Out (0.1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Overhead Allocations Debt Service
Capital Outlay Operations and Maintenance Salaries and Benefits FY2022
FY2023
FY2024
FY2025
0 2.5
5 7.5
10 12.5
15 City of Chowchilla | FY 2024-2025 BUDGET Page 81
Expense Objects
Salaries and Benefits $4,940,495 $5,174,786 $5,752,497 $6,348,287 10.4% Operations and Maintenance $2,109,088 $2,329,147 $3,075,753 $3,378,868 9.9% Debt Service $1,265,792 $1,331,945 $1,355,172 $1,378,638 1.7% Capital Outlay $1,885,100 $2,141,404 $2,360,427 $1,469,604 -37.7% Overhead Allocations $610,961 $758,115 $768,740 $772,187 0.4% Transfers Out $14,502 $16,180 $16,959 $16,857 -0.6%
Total Expense Objects: $10,825,938 $11,751,577 $13,329,548 $13,364,441 0.3% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 82
WATER ENTERPRISE SUMMARY
Summary
The City of Chowchilla is projecting $6.71M of revenue in FY2025, which represents a 43.5% increase over the prior year.
Budgeted expenditures are projected to increase by 30.3% or $1.83M to $7.88M in FY2025.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
$10M
Water Enterprise Comprehensive Summary
Beginning Fund Balance: $6,429,809 $6,822,802 $6,166,256 $4,800,614 Revenues
Charges for Services $2,740,410 $2,963,988 $3,271,665 $3,242,450 Fines and Penalties $11,606 $86,137 $98,026 $88,000
Other Revenues $125,788 $155,814 $153,730 $142,815
Transfers In $291,291 $376,824 $1,154,910 $3,241,440
Total Revenues: $3,169,095 $3,582,762 $4,678,331 $6,714,705 Expenditures
Salaries and Benefits -$145,154 $1,221,072 $686,797 $749,246 Operations and Maintenance $1,109,544 $1,139,459 $1,096,127 $1,350,505 Debt Service $441,360 $368,061 $553,571 $553,621
Capital Outlay $0 $0 $2,027,134 $3,675,587
Overhead Allocations $584,485 $677,212 $744,835 $732,186 Depreciation $501,035 $506,149 $631,299 $506,149
Transfers Out $284,831 $327,354 $304,210 $309,710
Total Expenditures: $2,776,101 $4,239,308 $6,043,973 $7,877,004 Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 83
Total Revenues Less Expenditures: $392,993 -$656,546 -$1,365,642 -$1,162,299 Ending Fund Balance: $6,822,802 $6,166,256 $4,800,614 $3,638,315 Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 84
Revenue by Fund
2025 Revenue by Fund
Water Enterprises (90.8%)
Water Creb Bonds (5.9%)
Water Meter Loan Project (3.4%)
Budgeted and Historical 2025 Revenue by Fund
Millions
Grey background indicates budgeted figures.
Water Debt Service Water Meter Loan Project Water Creb Bonds Water Enterprises FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 7
8 Water Enterprises $2,601,726 $2,948,485 $4,028,423 $6,094,044 51.3% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 85
Water Debt Service $506 $0 $0 $0 0%
Water Meter Loan Project $196,380 $229,471 $255,937 $226,690 -11.4% Water Creb Bonds $370,483 $404,807 $393,971 $393,971 0% Total: $3,169,095 $3,582,762 $4,678,331 $6,714,705 43.5% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 86
Revenues by Source
Projected 2025 Revenues by Source
Charges for Services (48.3%)
Transfers In (48.3%)
Other Revenues (2.1%)
Fines and Penalties (1.3%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Fines and Penalties Other Revenues Transfers In Charges for Services FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 7
8 Revenue Source
Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs. FY2025 Budgeted (% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 87
Charges for Services $2,740,410 $2,963,988 $3,271,665 $3,242,450 -0.9% Fines and Penalties $11,606 $86,137 $98,026 $88,000 -10.2% Other Revenues $125,788 $155,814 $153,730 $142,815 -7.1% Transfers In $291,291 $376,824 $1,154,910 $3,241,440 180.7% Total Revenue Source: $3,169,095 $3,582,762 $4,678,331 $6,714,705 43.5% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs. FY2025 Budgeted (% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 88
Expenditures by Fund
2025 Expenditures by Fund
Water Enterprises (92.9%)
Water Creb Bonds (5%)
Water Meter Loan Project (2.1%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
Water Debt Service Water Meter Loan Project Water Creb Bonds Water Enterprises FY2022
FY2023
FY2024
FY2025
0 2
4 6
8 10
Water Enterprises $2,332,420 $3,852,189 $5,488,202 $7,321,183 33.4% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 89
Water Debt Service $71,532 $6,968 $0 $0 0%
Water Meter Loan Project $1,666 $10,271 $161,800 $161,850 0% Water Creb Bonds $370,483 $369,879 $393,971 $393,971 0% Total: $2,776,101 $4,239,308 $6,043,973 $7,877,004 30.3% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 90
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (46.7%)
Operations and Maintenance (17.1%)
Salaries and Benefififits (9.5%)
Overhead Allocations (9.3%)
Debt Service (7%)
Depreciation (6.4%)
Transfers Out (3.9%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Depreciation Debt Service
Overhead Allocations Salaries and Benefits Operations and Maintenance Capital Outlay
FY2022
FY2023
FY2024
FY2025
0 2
4 6
8 10
City of Chowchilla | FY 2024-2025 BUDGET Page 91
Expense Objects
Salaries and Benefits -$145,154 $1,221,072 $686,797 $749,246 9.1% Operations and Maintenance $1,109,544 $1,139,459 $1,096,127 $1,350,505 23.2% Debt Service $441,360 $368,061 $553,571 $553,621 0%
Capital Outlay $0 $0 $2,027,134 $3,675,587 81.3%
Overhead Allocations $584,485 $677,212 $744,835 $732,186 -1.7% Depreciation $501,035 $506,149 $631,299 $506,149 -19.8% Transfers Out $284,831 $327,354 $304,210 $309,710 1.8%
Total Expense Objects: $2,776,101 $4,239,308 $6,043,973 $7,877,004 30.3% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 92
SOLID WASTE ENTERPRISE SUMMARY
Summary
The City of Chowchilla is projecting $2.54M of revenue in FY2025, which represents a 1.0% increase over the prior year.
Budgeted expenditures are projected to increase by 17.1% or $366.45K to $2.51M in FY2025.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
Solid Waste Enterprise Comprehensive Summary
Beginning Fund Balance: $34,857 $359,225 $634,963 $1,012,108 Revenues
Charges for Services $2,081,975 $2,308,210 $2,451,712 $2,472,379 Intergovernmental $25,453 $5,047 $5,000 $5,000
Fines and Penalties $8,371 $51,006 $50,000 $50,000
Other Revenues $838 $13,216 $10,400 $14,775
Total Revenues: $2,116,636 $2,377,479 $2,517,112 $2,542,154 Expenditures
Operations and Maintenance $1,330,568 $1,638,516 $1,692,461 $2,006,161 Overhead Allocations $461,700 $457,946 $447,506 $500,254 Transfers Out $0 $5,278 $0 $0
Total Expenditures: $1,792,268 $2,101,740 $2,139,967 $2,506,415 Total Revenues Less Expenditures: $324,368 $275,738 $377,145 $35,739 Ending Fund Balance: $359,225 $634,963 $1,012,108 $1,047,847 Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 93
Revenues by Source
Projected 2025 Revenues by Source
Charges for Services (97.3%)
Fines and Penalties (2%)
Other Revenues (0.6%)
Intergovernmental (0.2%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Intergovernmental Other Revenues Fines and Penalties Charges for Services FY2022
FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
3 Revenue Source
Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs. FY2025 Budgeted (% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 94
Charges for Services $2,081,975 $2,308,210 $2,451,712 $2,472,379 0.8% Intergovernmental $25,453 $5,047 $5,000 $5,000 0%
Fines and Penalties $8,371 $51,006 $50,000 $50,000 0%
Other Revenues $838 $13,216 $10,400 $14,775 42.1%
Total Revenue Source: $2,116,636 $2,377,479 $2,517,112 $2,542,154 1% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs. FY2025 Budgeted (% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 95
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (80%)
Overhead Allocations (20%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Overhead Allocations Operations and Maintenance FY2022
FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
3 City of Chowchilla | FY 2024-2025 BUDGET Page 96
Expense Objects
Operations and Maintenance $1,330,568 $1,638,516 $1,692,461 $2,006,161 18.5% Overhead Allocations $461,700 $457,946 $447,506 $500,254 11.8% Transfers Out $0 $5,278 $0 $0 0%
Total Expense Objects: $1,792,268 $2,101,740 $2,139,967 $2,506,415 17.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 97
SEWER ENTERPRISE SUMMARY
Summary
The City of Chowchilla is projecting $4.88M of revenue in FY2025, which represents a 102.1% increase over the prior year.
Budgeted expenditures are projected to increase by 142.1% or $3.18M to $5.42M in FY2025.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
Sewer Enterprise Comprehensive Summary
Beginning Fund Balance: $7,443,695 $8,175,841 $8,220,659 $8,396,913 Revenues
Charges for Services $1,784,322 $1,971,721 $2,084,571 $2,148,088 Fines and Penalties $7,029 $46,725 $50,011 $50,000
Other Revenues $99,697 $117,810 $126,516 $2,231,762
Transfers In $69,021 $139,329 $153,675 $450,458
Total Revenues: $1,960,069 $2,275,584 $2,414,773 $4,880,308 Expenditures
Salaries and Benefits $4,082 $804,273 $479,982 $435,155 Operations and Maintenance $288,360 $428,207 $427,170 $468,560 Debt Service $201,290 $166,804 $327,605 $360,605
Capital Outlay $0 $0 $191,000 $3,315,933
Overhead Allocations $342,707 $375,484 $428,608 $418,051 Depreciation $324,855 $311,391 $280,479 $314,456
Transfers Out $66,628 $144,607 $103,675 $105,958
Total Expenditures: $1,227,923 $2,230,766 $2,238,519 $5,418,718 Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 98
Total Revenues Less Expenditures: $732,146 $44,818 $176,254 -$538,410 Ending Fund Balance: $8,175,841 $8,220,659 $8,396,913 $7,858,503 Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 99
Revenue by Fund
2025 Revenue by Fund
Waste Water Enterprise (96.1%)
Sewer Creb Bonds (3.9%)
Budgeted and Historical 2025 Revenue by Fund
Millions
Grey background indicates budgeted figures.
Sewer Creb Bonds Waste Water Enterprise
FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 Waste Water Enterprise $1,812,433 $2,090,628 $2,223,568 $4,691,468 111% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 100
Sewer Creb Bonds $147,636 $184,956 $191,205 $188,840 -1.2% Total: $1,960,069 $2,275,584 $2,414,773 $4,880,308 102.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 101
Revenues by Source
Projected 2025 Revenues by Source
Other Revenues (45.7%)
Charges for Services (44%)
Transfers In (9.2%)
Fines and Penalties (1%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Fines and Penalties Transfers In Charges for Services Other Revenues FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 Revenue Source
Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs. FY2025 Budgeted (% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 102
Charges for Services $1,784,322 $1,971,721 $2,084,571 $2,148,088 3% Fines and Penalties $7,029 $46,725 $50,011 $50,000 0%
Other Revenues $99,697 $117,810 $126,516 $2,231,762 1,664% Transfers In $69,021 $139,329 $153,675 $450,458 193.1%
Total Revenue Source: $1,960,069 $2,275,584 $2,414,773 $4,880,308 102.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs. FY2025 Budgeted (% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 103
Expenditures by Fund
2025 Expenditures by Fund
Waste Water Enterprise (96.5%)
Sewer Creb Bonds (3.5%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Grey background indicates budgeted figures.
Sewer Creb Bonds Waste Water Enterprise
FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 Waste Water Enterprise $1,080,287 $2,081,166 $2,049,914 $5,230,113 155.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 104
Sewer Creb Bonds $147,636 $149,600 $188,605 $188,605 0% Total: $1,227,923 $2,230,766 $2,238,519 $5,418,718 142.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 105
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (61.2%)
Operations and Maintenance (8.6%)
Salaries and Benefififits (8%)
Overhead Allocations (7.7%)
Debt Service (6.7%)
Depreciation (5.8%)
Transfers Out (2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Depreciation Debt Service
Overhead Allocations Salaries and Benefits Operations and Maintenance Capital Outlay
FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 City of Chowchilla | FY 2024-2025 BUDGET Page 106
Expense Objects
Salaries and Benefits $4,082 $804,273 $479,982 $435,155 -9.3% Operations and Maintenance $288,360 $428,207 $427,170 $468,560 9.7% Debt Service $201,290 $166,804 $327,605 $360,605 10.1%
Capital Outlay $0 $0 $191,000 $3,315,933 1,636.1%
Overhead Allocations $342,707 $375,484 $428,608 $418,051 -2.5% Depreciation $324,855 $311,391 $280,479 $314,456 12.1%
Transfers Out $66,628 $144,607 $103,675 $105,958 2.2%
Total Expense Objects: $1,227,923 $2,230,766 $2,238,519 $5,418,718 142.1% Name FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 107
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City of Chowchilla | FY 2024-2025 BUDGET Page 108
FUNDING SOURCES (SECTION 4)
City of Chowchilla | FY 2024-2025 BUDGET Page 109
Sales Tax Revenue Projection
$2,700,403
-$70,061
(-2.53% vs. prior year)
SALES TAX Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
Revenues by Source
Revenue Source
Sales Tax $2,587,177 $2,640,535 $2,770,464 $2,700,403 -2.5% Total Revenue
Source:
$2,587,177 $2,640,535 $2,770,464 $2,700,403 -2.5%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 110
Property Taxes Revenue Projection
$1,366,530
$17,242
(1.28% vs. prior year)
PROPERTY TAXES Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 250k
500k
750k
1,000k
1,250k
1,500k
Revenues by Source
Revenue Source
Property Taxes $1,156,354 $1,303,950 $1,349,288 $1,366,530 1.3% Total Revenue
Source:
$1,156,354 $1,303,950 $1,349,288 $1,366,530 1.3%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 111
Vehicle License Fees Revenue Projection
$3,457,461
$164,641
(5.00% vs. prior year)
VEHICLE LICENSE FEES Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
Revenues by Source
Revenue Source
Intergovernmental
VLF Swap
VLF Swap
100-1600-
8512
$2,705,095 $2,991,612 $3,292,820 $3,457,461 5%
Total VLF Swap: $2,705,095 $2,991,612 $3,292,820 $3,457,461 5% Total
Intergovernmental:
$2,705,095 $2,991,612 $3,292,820 $3,457,461 5%
Total Revenue Source: $2,705,095 $2,991,612 $3,292,820 $3,457,461 5% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 112
Franchise Fees Revenue Projections
$352,000
-$10,000
(-2.76% vs. prior year)
FRANCHISE FEES Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
Revenues by Source
Revenue Source
Franchise Taxes $301,133 $352,200 $362,000 $352,000 -2.8% Total Revenue
Source:
$301,133 $352,200 $362,000 $352,000 -2.8%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 113
Charges for Services - Sewer
$2,148,088
$63,517
(3.05% vs. prior year)
CHARGES FOR SERVICES- SEWER Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
Revenues by Source
Revenue Source
Charges for
Services
$1,784,322 $1,971,721 $2,084,571 $2,148,088 3%
Total Revenue
Source:
$1,784,322 $1,971,721 $2,084,571 $2,148,088 3%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 114
Charges for Services - Solid Waste
$2,472,379
$20,667
(0.84% vs. prior year)
CHARGES FOR SERVICES- SOLID WASTE Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
Revenues by Source
Revenue Source
Charges for
Services
$2,081,975 $2,308,210 $2,451,712 $2,472,379 0.8%
Total Revenue
Source:
$2,081,975 $2,308,210 $2,451,712 $2,472,379 0.8%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 115
CHARGES FOR SERVICE - WATER
$3,242,450
-$29,215
(-0.89% vs. prior year)
CHARGES FOR SERVICE- WATER Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
Revenues by Source
Revenue Source
Charges for
Services
$2,740,410 $2,963,988 $3,271,665 $3,242,450 -0.9%
Total Revenue
Source:
$2,740,410 $2,963,988 $3,271,665 $3,242,450 -0.9%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 116
Highway User Tax Summary
$1,000,509
$682
(0.07% vs. prior year)
HIGHWAY USER TAX Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1,000k
250k
500k
750k
1,250k
Revenues by Source
Revenue Source
Intergovernmental $803,273 $896,584 $999,827 $1,000,509 0.1% Total Revenue
Source:
$803,273 $896,584 $999,827 $1,000,509 0.1%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 117
Measure T Summary
$1,009,451
$5,615
(0.56% vs. prior year)
MEASURE T Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1,000k
250k
500k
750k
1,250k
Revenues by Source
Revenue Source
Intergovernmental $418,587 $786,148 $1,003,836 $1,009,451 0.6% Total Revenue
Source:
$418,587 $786,148 $1,003,836 $1,009,451 0.6%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 118
GANN Appropriations Limit FY 2024-2025
Department of Finance:
Annual Percentage Change in Population -0.47% 0.9953
Per Capita Personal Income Change 3.62% 1.0362
Factor for FY 2023/2024 1.03132986
Gann Limit for 2022/2023 $ 8,248,063
Gann Limit for 2023/2024 $ 8,506,474
Appropriations Subject to Gann Limit:
Property Tax $ 1,366,530
Sales Tax 2,700,403
Transient Occupancy Tax 373,390
Property Transfer Tax 12,930
Business Tax 130,000
Vehicle License Fee 3,457,461
Interest Earnings 130,000
Total Unadjusted Approprations $ 8,170,714
Qualified Adjustments:
Debt Service $ 1,378,638
Capital Outlay: 1,536,604
Total Qualified Adjustments $ 2,915,242
Total Adjusted Appropriations Subject to the Limit $ 5,255,472 Projected Appropriations are Below the Limit by: $ 3,251,002 City of Chowchilla | FY 2024-2025 BUDGET Page 119
General Fund 5-Year Projected Budget
City of Chowhcilla
GF 5 Year Projected Budget
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
Revenues
Sales Tax [c] 2,781,415 2,864,858 2,950,803 3,039,327 3,130,507 Property Taxes [c] 1,407,526 1,449,752 1,493,244 1,538,042 1,584,183 Franchise Taxes [b] 359,040 366,221 373,545 381,016 388,636 Other Taxes [b] 454,298 463,384 472,651 482,104 491,747 Intergovernmental [c] 3,740,935 3,853,163 3,968,758 4,087,821 4,210,455 License and Permits [b] 626,204 638,728 651,502 664,532 677,823 Charges for Services [b] 140,103 142,905 145,763 148,679 151,652 Fines and Penalties [b] 132,498 135,148 137,851 140,608 143,420 Allocated Operational Costs [c] 1,649,957 1,699,456 1,750,439 1,802,953 1,857,041 Other Revenues [b] 526,512 537,042 547,783 558,738 569,913 Total Revenues 11,818,487 12,150,655 12,492,341 12,843,820 13,205,378 Expenditures
Salaries and Benefits 6,812,818 6,966,483 7,215,690 7,430,332 7,653,242 Operations and Maintenance[c] 3,061,224 3,153,061 3,247,653 3,345,082 3,445,435 Debt Service 1,442,281 1,501,848 1,363,170 1,375,779 1,400,756 Overhead Allocations [c] 832,664 857,644 883,374 909,875 937,171 Capital Outlay 778,873 262,659 336,617 205,759 182,659
Total Expenditures 12,927,860 12,741,695 13,046,503 13,266,827 13,619,263 Transfers In 452,646 482,661 515,370 551,033 589,937
Transfers Out (16,857) (16,857) (16,857) (16,857) (16,857) Total Transfers In/(Out) 435,789 465,804 498,513 534,176 573,080 Net Surplus/(Deficit) (673,584) (125,236) (55,649) 111,169 159,195 Beginning Fund Balance 9,842,512 9,168,928 9,043,692 8,988,043 9,099,212 Total Fund Balance 9,168,928 9,043,692 8,988,043 9,099,212 9,258,408 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 39,003 39,003 39,003 39,003 39,003 Unassigned Fund Balance 12,065,534 11,940,298 11,884,649 11,995,818 12,155,013 Total Unappropriated Fund
Balance 13,014,760 12,889,524 12,833,875 12,945,044 13,104,239 Total Ending Fund Balance 13,503,816 13,378,580 13,322,931 13,434,100 13,593,295 Unappropriated vs
Operating Expenditures % 106.98% 103.15% 100.84% 98.98% 97.40% *KEY: Escalators- [a] 1.01; [b] 1.02; [c] 1.03; [d] 1.04; [e] 1.05; [f] 1.06; [g] 1.07 City of Chowchilla | FY 2024-2025 BUDGET Page 120
Water Fund 5-Year Projected Budget
City of Chowhcilla
Water 5 Year Projected Budget
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
Revenues
Charges for Services [f] 3,435,937 3,642,093 3,860,619 4,092,256 4,337,791 Fines and Penalties [c] 90,640 93,359 96,160 99,045 102,016 Miscellaneous Revenues and Donations[b] 10,710 10,924 11,143 11,366 11,593 Use of Money and Property [c] 137,314 141,434 145,677 150,047 154,549 Total Fees and Other Income 238,664 245,717 252,980 260,458 268,158 Total Revenues 3,674,601 3,887,811 4,113,598 4,352,713 4,605,949 Expenditures
Salaries and Benefits 770,688 789,257 804,677 836,216 857,121 Operations and Maintenance [c] 1,328,020 1,367,861 1,408,897 1,451,163 1,494,698 Debt Service 558,036 581,436 603,873 625,327 645,770
Overhead Allocations [c] 754,152 776,776 800,079 824,082 848,804 Depreciation 506,149 506,149 506,149 506,149 506,149
Capital Outlay 168,252 168,252 1,627,885 127,885 127,885 Total Expenditures 4,085,297 4,189,731 5,751,560 4,370,823 4,480,427 Transfers In - - 1,500,000 - -
Transfers Out - - - - -
Total Transfers In/(Out) - - 1,500,000 - -
Net Revenue/(Expense) (410,696) (301,921) (137,962) (18,109) 125,521 Beginning Fund Balance 5,003,957 4,593,261 4,291,341 4,153,379 4,135,270 Prior Period Adjustments
Total Fund Balance 4,593,261 4,291,341 4,153,379 4,135,270 4,260,791 Net Working Capital 575,719 779,948 1,148,135 1,636,175 2,267,845 % Net Working Capital/Expenses 14.70% 19.39% 27.84% 38.56% 52.10% *KEY: Escalators- [a] 1.01; [b] 1.02; [c] 1.03; [d] 1.04; [e] 1.05; [f] 1.06; [g] 1.07 City of Chowchilla | FY 2024-2025 BUDGET Page 121
Solid Waste Fund 5-Year Projected Budget
City of Chowhcilla
Solid Waste 5 Year Projected Budget
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
Revenues
Charges for Services [c] 2,546,550 2,622,947 2,701,635 2,782,684 2,866,165 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 1,020 1,040 1,061 1,082 1,104 Use of Money and Property [c] 14,188 14,614 15,052 15,504 15,969 Total Revenues 2,618,259 2,696,646 2,777,385 2,860,546 2,946,202 Expenditures
Salaries and Benefits - - - - -
Operations and Maintenance [f] 2,126,531 2,254,122 2,389,370 2,532,732 2,684,696 Overhead Allocations [c] 515,262 530,719 546,641 563,040 579,931 Capital Outlay - - - - -
Total Expenditures 2,641,792 2,784,842 2,936,011 3,095,772 3,264,627 Net Revenue/(Expense) (23,534) (88,196) (158,626) (235,226) (318,426) Beginning Fund Balance 673,914 650,380 562,185 403,559 168,333 Prior Period Adjustments - - - - -
Total Fund Balance 650,380 562,185 403,559 168,333 (150,093) Net Working Capital 1,027,525 939,330 780,704 545,478 227,052 % Net Working Capital/Expenses 38.90% 33.73% 26.59% 17.62% 6.95% *KEY: Escalators- [a] 1.01; [b] 1.02; [c] 1.03; [d] 1.04; [e] 1.05; [f] 1.06; [g] 1.07 City of Chowchilla | FY 2024-2025 BUDGET Page 122
Sewer Fund 5-Year Projected Budget
City of Chowhcilla
Sewer 5 Year Projected Budget
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
Revenues
Charges for Services [e] 2,255,492 2,368,267 2,486,680 2,611,014 2,741,565 Fines and Penalties [e] 52,500 55,125 57,881 60,775 63,814 Intergovernmental 1,190,000 2,500,000 - - -
Miscellaneous Revenues and Donations 19,939,208 5,618 5,731 5,845 5,962 Use of Money and Property [c] 164,864 169,810 174,904 180,151 185,556 Total Revenues 23,602,064 5,098,820 2,725,196 2,857,786 2,996,897 Expenditures
Salaries and Benefits 446,593 455,527 464,472 473,567 485,406 Operations and Maintenance [c] 619,425 638,008 657,148 676,862 697,168 Debt Service 181,731 174,731 178,026 186,081 188,687
Overhead Allocations [c] 430,593 443,510 456,816 470,520 484,636 Depreciation 167,280 167,280 167,280 167,280 167,280
Capital Outlay 22,153,333 2,659,633 136,633 548,633 109,633 Total Expenditures 23,998,954 4,538,689 2,060,374 2,522,943 2,132,809 Transfers In - - - - -
Transfers Out - - - - -
Total Transfers In/(Out) - - - - -
Net Revenue/(Expense) (396,890) 560,131 664,822 334,843 864,088 Beginning Fund Balance 7,894,165 7,497,275 8,057,406 8,722,228 9,057,072 Prior Period Adjustments
Total Fund Balance 7,497,275 8,057,406 8,722,228 9,057,072 9,921,159 Net Working Capital 3,617,929 4,345,340 5,177,442 5,679,566 6,710,933 % Net Working Capital/Expenses 196.03% 231.25% 269.13% 287.67% 331.70% *KEY: Escalators- [a] 1.01; [b] 1.02; [c] 1.03; [d] 1.04; [e] 1.05; [f] 1.06; [g] 1.07 City of Chowchilla | FY 2024-2025 BUDGET Page 123
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City of Chowchilla | FY 2024-2025 BUDGET Page 124
DEPARTMENTS (SECTION 5)
City of Chowchilla | FY 2024-2025 BUDGET Page 125
NON-DEPARTMENTAL
Expenditures Summary
$2,413,847
$458,783
(23.47% vs. prior year)
NON-DEPARTMENTAL Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
City of Chowchilla | FY 2024-2025 BUDGET Page 126
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (44.7%)
Operations and Maintenance (32.5%)
Salaries and Benefififits (12.5%)
Capital Outlay (9.6%)
Transfers Out (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Capital Outlay Salaries and Benefits Operations and Maintenance Debt Service FY2022
FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
3 Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 127
Expense Objects
Salaries and Benefits
Salaries 100-1705-1010 $1,124 $70,234 $152,350 $189,487 Overtime 100-1705-1060 $0 $1,893 $1,720 $3,133
Standby 100-1705-1080 $154 $4,352 $758 $2,397
Essential Worker Pay 100-1705-1099 $0 $2,000 $0 $0
Medicare Tax 100-1705-2010 $17 $1,177 $2,375 $3,491
Leave Payout 100-1705-2030 $0 $24 $0 $0
Health Insurance 100-1705-2040 $0 $13,107 $30,482 $49,956 Unemployment Ins 100-1705-2050 $0 $14 $1,302 $1,493
Retirement-Employer Portion 100-1705-2060 $2,294 $10,212 $18,686 $17,885 457 ER Match 100-1705-2066 $0 $953 $2,215 $1,321
Uniforms Allowance 100-1705-2070 $0 $471 $800 $800
Workers Comp Ins 100-1705-2080 $0 $16,771 $19,550 $30,702 Insurances - Not Workers Comp 100-1705-2091 $0 $41 $1,083 $1,298 Total Salaries and Benefits: $3,590 $121,248 $231,321 $301,963 Operations and Maintenance
Bank Service Fees 100-1600-3026 $0 $11,373 $0 $0
Bad Debt Expense 100-1600-3332 $167,873 $32,294 $25,134 $30,000 Legal Fees 100-1600-3352 $0 $0 $10,000 $0
Madera Cnt Gas Tax 100-1600-3777 $203,097 $198,617 $231,000 $206,847 Sales Tax Expense 100-1600-3780 $0 $22,026 $25,000 $25,000 CFD Services Only - 2006-1 100-1600-3989 $0 $4 $500 $500 CFD Services Only - 2022-1 100-1600-3990 $0 $0 $5,000 $5,000 Property Tax Admin Fee 100-1600-3997 $52,001 $21,321 $21,321 $22,713 Postage 100-1705-3002 $8,903 $12,111 $15,000 $12,000
Office Supplies 100-1705-3004 $5,141 $2,817 $4,006 $5,000 Bank Service Fees 100-1705-3026 $0 $180,528 $201,000 $205,000 Employee Training and Travel 100-1705-3052 $0 $0 $5,000 $5,000 Professional Memberships 100-1705-3078 $0 $0 $2,000 $2,000 Cellular Phones 100-1705-3108 $0 $0 $300 $600
Janitorial Supplies 100-1705-3150 $2,530 $1,279 $3,000 $4,500 Building O/M Admin 100-1705-3152 $48,795 $45,922 $24,918 $30,000 Energy 100-1705-3156 $3,573 $26,252 $26,160 $28,586
Contract Services 100-1705-3364 $80,985 $67,004 $51,050 $116,200 Liability Insurance 100-1705-3404 $0 $12,364 $22,022 $30,257 Property Tax 100-1705-3462 $0 $0 $82 $0
CWD Prop Tax 100-1705-3464 $539 $1,565 $1,681 $1,681
Building O/M 100-1712-3152 $4,248 $4,979 $7,500 $5,500
Energy 100-1712-3156 $294 $456 $203 $237
Contract Services 100-1712-3364 $38,938 $20,898 $32,000 $32,000 CWD Prop Taxes 100-1712-3464 $15,501 $15,493 $15,658 $15,658 Building & Improvements 100-1712-6300 $0 $0 $25,000 $0
Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 128
Total Operations and Maintenance: $632,419 $677,306 $754,535 $784,279 Debt Service
Transfer - Out 100-1705-5916 $356,415 $357,617 $369,644 $370,019 Transfer Out - CREB Bond 100-1705-5918 $129,220 $155,887 $134,210 $133,416 Transfer Out - Pension OB Bond 100-1705-5919 $416,255 $429,422 $438,395 $574,744 Total Debt Service: $901,890 $942,926 $942,249 $1,078,179 Capital Outlay
Vehicles, Machinery & Equip 100-1705-6400 $36,699 $22,709 $10,000 $226,000 Fleet Program 100-1705-6401 $0 $0 $0 $6,569
Total Capital Outlay: $36,699 $22,709 $10,000 $232,569
Transfers Out
Transfer Out - Streets 100-1600-5305 $0 $1,678 $2,457 $2,355 Transfer Out - RMRA 100-1705-5302 $14,502 $14,502 $14,502 $14,502 Total Transfers Out: $14,502 $16,180 $16,959 $16,857
Total Expense Objects: $1,589,100 $1,780,371 $1,955,064 $2,413,847 Name Account ID FY2022 Actual FY2023 Actual FY2024 Adopted FY2025 Budgeted City of Chowchilla | FY 2024-2025 BUDGET Page 129
Revenues Summary
$10,433,629
$108,638
(1.05% vs. prior year)
NON-DEPARTMENTAL Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 10M
2.5M
5M
7.5M
12.5M
City of Chowchilla | FY 2024-2025 BUDGET Page 130
Revenues by Source
Projected 2025 Revenues by Source
Intergovernmental (33.3%)
Sales Tax (25.9%)
Allocated Operational Costs (14.8%)
Property Taxes (13.1%)
Other Taxes (4.3%)
Franchise Taxes (3.4%)
Other Revenues (3%)
License and Permits (1.2%)
Charges for Services (0.9%)
Fines and Penalties (0.2%)
Budgeted and Historical 2025 Revenues by Source
Millions
Transfers In
Fines and Penalties
Charges for Services
License and Permits
Other Revenues
Franchise Taxes
Other Taxes
Property Taxes
Allocated Operational Costs
Sales Tax
Intergovernmental
FY2022
FY2023
FY2024
FY2025
$0
$10
$2.5
$5
$7.5
$12.5
Revenue Source
Property Taxes
Current Secured/Unsecured
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 131
Current Secured/Unsecured
100-1600-
8001
$1,155,140 $1,303,950 $1,349,288 $1,366,530 1.3%
Total Current Secured/Unsecured: $1,155,140 $1,303,950 $1,349,288 $1,366,530 1.3% Prior Year Secured/Unsec
Prior Year Secured/Unsec
100-1600-
8005
$1,158 $0 $0 $0 0%
Total Prior Year Secured/Unsec: $1,158 $0 $0 $0 0%
Supp Roll Pr Yr Sec/Unsec
Supp Roll Pr Yr Sec/Unsec
100-1600-
8006
$56 $0 $0 $0 0%
Total Supp Roll Pr Yr Sec/Unsec: $56 $0 $0 $0 0%
Total Property Taxes: $1,156,354 $1,303,950 $1,349,288 $1,366,530 1.3% Sales Tax
Sales Taxes
Sales Taxes
100-1600-
8010
$2,582,156 $2,637,364 $2,766,784 $2,696,723 -2.5%
Total Sales Taxes: $2,582,156 $2,637,364 $2,766,784 $2,696,723 -2.5% Tax Agreement-DIF
Tax Agreement-DIF
100-1600-
8012
$5,021 $3,170 $3,680 $3,680 0%
Total Tax Agreement-DIF: $5,021 $3,170 $3,680 $3,680 0% Total Sales Tax: $2,587,177 $2,640,535 $2,770,464 $2,700,403 -2.5% Franchise Taxes
Franchises-PG&E
Franchises-PG&E
100-1600-
8040
$229,100 $281,047 $290,000 $280,000 -3.4%
Total Franchises-PG&E: $229,100 $281,047 $290,000 $280,000 -3.4% Franchises-Cable TV
Franchises-Cable TV
100-1600-
8045
$72,033 $71,153 $72,000 $72,000 0%
Total Franchises-Cable TV: $72,033 $71,153 $72,000 $72,000 0% Total Franchise Taxes: $301,133 $352,200 $362,000 $352,000 -2.8% Other Taxes
Transient Lodging
Transient Lodging
100-1600-
8030
$370,300 $379,288 $373,390 $373,390 0%
Total Transient Lodging: $370,300 $379,288 $373,390 $373,390 0% Documentary Stamp Taxes
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 132
Documentary Stamp Taxes
100-1600-
8060
$72,147 $54,161 $72,000 $72,000 0%
Total Documentary Stamp Taxes: $72,147 $54,161 $72,000 $72,000 0% Total Other Taxes: $442,448 $433,449 $445,390 $445,390 0% Charges for Services
CFD Services - 2006-1
CFD Services - 2006-1
100-1600-
8032
$0 $46,882 $49,128 $50,192 2.2%
Total CFD Services - 2006-1: $0 $46,882 $49,128 $50,192 2.2% CFD Services - 2022-1
CFD Services - 2022-1
100-1600-
8033
$0 $0 $19,488 $15,603 -19.9%
Total CFD Services - 2022-1: $0 $0 $19,488 $15,603 -19.9% Recording Fee Revenues
Recording Fee Revenues
100-1600-
8499
$7,938 $4,327 $1,000 $1,000 0%
Total Recording Fee Revenues: $7,938 $4,327 $1,000 $1,000 0% Misc Admin Fees
Misc Admin Fees
100-1600-
8900
$6,832 $5,520 $5,000 $5,000 0%
Misc. Admin Fees
100-1600-
8901
-$106 $0 $0 $11,882 N/A
Total Misc Admin Fees: $6,726 $5,520 $5,000 $16,882 237.6% Standard Spec Book
Standard Spec Book
100-1600-
8908
$60 $0 $1,000 $0 -100%
Total Standard Spec Book: $60 $0 $1,000 $0 -100%
Assess Dist Admin Reim
Assess Dist Admin Reim
100-1600-
8910
$12,477 $11,722 $11,722 $6,200 -47.1%
Total Assess Dist Admin Reim: $12,477 $11,722 $11,722 $6,200 -47.1% Reimbursable Functions
Reimbursable Functions
100-1600-
8912
$1 $82 $31 $0 -100%
Total Reimbursable Functions: $1 $82 $31 $0 -100%
Notary Fees
Notary Fees
100-1600-
8922
$45 $0 $200 $200 0%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 133
Total Notary Fees: $45 $0 $200 $200 0%
Total Charges for Services: $27,246 $68,533 $87,569 $90,077 2.9% License and Permits
Business License Taxes
Business License Taxes
100-1600-
8050
$170,892 $16,818 $130,000 $130,000 0%
Total Business License Taxes: $170,892 $16,818 $130,000 $130,000 0% Yard Sale Permits
Yard Sale Permits
100-1600-
8930
$0 $0 $50 $0 -100%
Total Yard Sale Permits: $0 $0 $50 $0 -100%
Fireworks Permits
Fireworks Permits
100-1600-
8932
$0 $101 $74 $0 -100%
Total Fireworks Permits: $0 $101 $74 $0 -100%
Total License and Permits: $170,892 $16,919 $130,124 $130,000 -0.1% Intergovernmental
St Homeowners Pr Tax Relief
St Homeowners Pr Tax Relief
100-1600-
8503
$12,500 $13,122 $12,930 $12,930 0%
Total St Homeowners Pr Tax Relief: $12,500 $13,122 $12,930 $12,930 0% VLF Swap
VLF Swap
100-1600-
8512
$2,705,095 $2,991,612 $3,292,820 $3,457,461 5%
Total VLF Swap: $2,705,095 $2,991,612 $3,292,820 $3,457,461 5% State Mandated SB90 Cost
Reimbursements
State Mandated SB90 Cost
Reimbursements
100-1600-
8550
$0 $0 $5,000 $0 -100%
Total State Mandated SB90 Cost
Reimbursements:
$0 $0 $5,000 $0 -100%
COVID 19 PROGRAM FUNDS
COVID 19 PROGRAM FUNDS
100-1600-
8928
-$37 $0 $0 $0 0%
Total COVID 19 PROGRAM FUNDS: -$37 $0 $0 $0 0%
Total Intergovernmental: $2,717,558 $3,004,734 $3,310,750 $3,470,391 4.8% Fines and Penalties
Administrative Fines
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 134
Administrative Fines
100-1600-
8301
$0 $0 $54 $0 -100%
Total Administrative Fines: $0 $0 $54 $0 -100%
Business License Penalties
Business License Penalties
100-1600-
8405
$21,294 $0 $5,000 $0 -100%
Total Business License Penalties: $21,294 $0 $5,000 $0 -100% Late Payment/Penalty Fees
Late Payment/Penalty Fees
100-1600-
8904
$0 $199 $0 $0 0%
Late Payment/Penalty Fees
100-1600-
8906
$2,922 -$290 $15,000 $20,000 33.3%
Total Late Payment/Penalty Fees: $2,922 -$90 $15,000 $20,000 33.3% Returned Check Fees
Returned Check Fees
100-1600-
8907
$330 $570 $750 $500 -33.3%
Total Returned Check Fees: $330 $570 $750 $500 -33.3%
Total Fines and Penalties: $24,545 $480 $20,804 $20,500 -1.5% Other Revenues
Investment Earnings
Investment Earnings
100-1600-
8401
$16,907 $127,523 $100,000 $130,000 30%
Total Investment Earnings: $16,907 $127,523 $100,000 $130,000 30% Unrealized Gain/Loss
Unrealized Gain/Loss
100-1600-
8403
$0 $15,573 $0 $15,573 N/A
Total Unrealized Gain/Loss: $0 $15,573 $0 $15,573 N/A
Gain/Loss on Sale of Assets
Gain/Loss on Sale of Assets
100-1600-
8411
$781 $4,950 $0 $0 0%
Total Gain/Loss on Sale of Assets: $781 $4,950 $0 $0 0% Collection Proceeds
Collection Proceeds
100-1600-
8618
$1,078 $4,268 $5,000 $5,000 0%
Total Collection Proceeds: $1,078 $4,268 $5,000 $5,000 0% Collections Proceeds
Collections Proceeds
100-1600-
8772
$2,276 $0 $0 $0 0%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 135
Total Collections Proceeds: $2,276 $0 $0 $0 0%
Misc Reimbursement
Misc Reimbursement
100-1600-
8790
$7 $1,442 $40 $0 -100%
Total Misc Reimbursement: $7 $1,442 $40 $0 -100%
Cash Over/Short
Cash Over/Short
100-1600-
8926
$199 $426 $423 $200 -52.7%
Total Cash Over/Short: $199 $426 $423 $200 -52.7%
Insurance Proceeds
Insurance Proceeds
100-1600-
8934
$190 $0 $0 $0 0%
Total Insurance Proceeds: $190 $0 $0 $0 0%
Payroll Reimbursements
Payroll Reimbursements
100-1705-
8989
$0 $127 $256 $0 -100%
Total Payroll Reimbursements: $0 $127 $256 $0 -100%
Current Secured/Unsecured
Rent for Old City Hall
100-1712-
8001
$63,559 $53,100 $90,972 $95,520 5%
Total Current Secured/Unsecured: $63,559 $53,100 $90,972 $95,520 5% Madera County Reimbursements
Madera County Reimbursements
100-1712-
8003
$660 $0 $660 $660 0%
Total Madera County
Reimbursements:
$660 $0 $660 $660 0%
Prior Year Secured/Unsec
Misc. Rents Mid Valley
100-1712-
8005
$8,563 $3,599 $3,600 $3,600 0%
Total Prior Year Secured/Unsec: $8,563 $3,599 $3,600 $3,600 0% Supp Roll Pr Yr Sec/Unsec
Rail Road Spur Revenue
100-1712-
8006
$0 $30,108 $35,000 $29,400 -16%
Total Supp Roll Pr Yr Sec/Unsec: $0 $30,108 $35,000 $29,400 -16% Rental Income
Rental Income
100-1712-
8410
$20,423 $30,965 $36,082 $36,082 0%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 136
Total Rental Income: $20,423 $30,965 $36,082 $36,082 0% Total Other Revenues: $114,642 $272,081 $272,033 $316,035 16.2% Allocated Operational Costs
Overhead Allocation - Storm Drain
Overhead Allocation - Storm Drain
100-1600-
9220
$38,158 $46,808 $36,769 $40,988 11.5%
Total Overhead Allocation - Storm
Drain:
$38,158 $46,808 $36,769 $40,988 11.5%
Overhead Allocation Sewer
Overhead Allocation Sewer
100-1600-
9240
$222,856 $246,756 $301,488 $290,809 -3.5%
Total Overhead Allocation Sewer: $222,856 $246,756 $301,488 $290,809 -3.5% Overhead Allocation -Solid Waste
Overhead Allocation -Solid Waste
100-1600-
9260
$218,848 $215,094 $204,654 $257,402 25.8%
Total Overhead Allocation -Solid
Waste:
$218,848 $215,094 $204,654 $257,402 25.8%
Overhead Allocation Water
Overhead Allocation Water
100-1600-
9280
$288,579 $333,708 $402,876 $389,188 -3.4%
Total Overhead Allocation Water: $288,579 $333,708 $402,876 $389,188 -3.4% Overhead Allocation Streets
Overhead Allocation Streets
100-1600-
9305
$162,814 $160,555 $211,670 $192,945 -8.8%
Total Overhead Allocation Streets: $162,814 $160,555 $211,670 $192,945 -8.8% Overhead Allocation LLMD
Overhead Allocation LLMD
100-1600-
9310
$50,031 $50,031 $50,031 $50,031 0%
Total Overhead Allocation LLMD: $50,031 $50,031 $50,031 $50,031 0% Overhead Allocation Transit
Overhead Allocation Transit
100-1600-
9325
$91,681 $99,403 $116,839 $106,168 -9.1%
Total Overhead Allocation Transit: $91,681 $99,403 $116,839 $106,168 -9.1% Overhead Allocations - NSP
Overhead Allocations - NSP
100-1600-
9498
$0 $2,098 $2,863 $3,017 5.4%
Total Overhead Allocations - NSP: $0 $2,098 $2,863 $3,017 5.4% Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 137
Overhead Allocation Fleet
Overhead Allocation Fleet
100-1600-
9601
$39,167 $52,896 $64,297 $40,649 -36.8%
Total Overhead Allocation Fleet: $39,167 $52,896 $64,297 $40,649 -36.8% Overhead Allocation IT
Overhead Allocation IT
100-1600-
9602
$68,607 $83,574 $91,064 $72,774 -20.1%
Total Overhead Allocation IT: $68,607 $83,574 $91,064 $72,774 -20.1% Overhead Allocation - RDA
Overhead Allocation - RDA
100-1600-
9956
$73,902 $78,736 $89,757 $98,332 9.6%
Total Overhead Allocation - RDA: $73,902 $78,736 $89,757 $98,332 9.6% Total Allocated Operational Costs: $1,254,643 $1,369,659 $1,572,308 $1,542,303 -1.9% Transfers In
Transfer In - ARPA
Transfer In - ARPA
100-1600-
7303
$122,930 $0 $0 $0 0%
Total Transfer In - ARPA: $122,930 $0 $0 $0 0%
Transfer In NSP
Transfer In NSP
100-1600-
7498
$4,901 $0 $0 $0 0%
Total Transfer In NSP: $4,901 $0 $0 $0 0%
Transfer In SA Admin Costs
Transfer In SA Admin Costs
100-1600-
7956
$21,031 $36,799 $4,261 $0 -100%
Total Transfer In SA Admin Costs: $21,031 $36,799 $4,261 $0 -100% Transfer-In
Transfer-In
100-1705-
7240
$0 $5,278 $0 $0 0%
Transfer-In
100-1705-
7260
$0 $5,278 $0 $0 0%
Transfer-In
100-1705-
7280
$0 $5,278 $0 $0 0%
Total Transfer-In: $0 $15,834 $0 $0 0%
Total Transfers In: $148,862 $52,633 $4,261 $0 -100%
Total Revenue Source: $8,945,499 $9,515,172 $10,324,991 $10,433,629 1.1% Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 138
Non-Departmental Position Summary
100-1600-1705 & 1712
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
HR Manager Y MM50 80,142 80,142 100% 80,142
Parks & Facilities Supervisor Y MM40 62,320 3,739 66,059 100% 66,059 Parks Worker I Y 24 43,286 43,286 100% 43,286
Subtotal Salaries & Wages 189,487
Benefits & Other Pay
Health & Related Benefits 49,956
Holiday Payout -
Insurances (Not Workers Compensation) 1,298
Leave Payout -
Medicare Tax 3,491
Overtime 3,133
PARS-Supplemental Retirement -
PERS - Employer Portion 17,885
PERS - Employer Portion Safety -
PERS- 457 Employer Match 1,321
Shift Differential -
Standby 2,397
Unemployment Ins 1,493
Uniform Allowance 800
Worker Compensation 30,702
Essentail Worker Pay -
Subtotal Benefits 112,476
Total Wages & Benefits 301,963
City of Chowchilla | FY 2024-2025 BUDGET Page 139
CITY COUNCIL
Expenditures Summary
$104,452
$6,744
(6.90% vs. prior year)
CITY COUNCIL Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
25k
50k
75k
125k
City of Chowchilla | FY 2024-2025 BUDGET Page 140
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (77.5%)
Salaries and Benefififits (22.5%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Salaries and Benefits Operations and Maintenance
FY2022
FY2023
FY2024
FY2025
0 0.1
0.025
0.05 0.075
0.125
City of Chowchilla | FY 2024-2025 BUDGET Page 141
Expense Objects
Salaries and Benefits
Council Salaries
100-1605-
1010
$18,000 $17,333 $18,000 $18,000 0%
Medicare Tax
100-1605-
2010
$250 $156 $270 $261 -3.3%
PARS-Supplemental
Retirement
100-1605-
2061
$3,846 $4,460 $5,213 $5,213 0%
Contracted Payroll Services
100-1605-
2090
$766 $0 $0 $0 0%
Total Salaries and Benefits: $22,862 $21,948 $23,483 $23,474 0% Operations and Maintenance
Office Supplies
100-1605-
3004
$34 $274 $600 $800 33.3%
Council Meeting Expense
100-1605-
3005
$0 $150 $3,413 $3,555 4.2%
Travel & Training
100-1605-
3052
$13,496 $21,850 $20,000 $20,000 0%
Professional Memberships
100-1605-
3078
$150 $125 $500 $800 60%
League of Cities Dues
100-1605-
3080
$7,505 $7,538 $8,000 $8,000 0%
Employee Relations &
Awards
100-1605-
3086
$7,989 $13,615 $20,000 $20,000 0%
Cell Phones
100-1605-
3108
$418 $456 $500 $532 6.4%
Public Relations
100-1605-
3264
$0 $519 $1,000 $2,000 100%
Liability Insurance
100-1605-
3404
$5,404 $178 $212 $291 37.3%
Contingency
100-1605-
3550
$0 $5,000 $20,000 $25,000 25%
Total Operations and
Maintenance:
$34,996 $49,705 $74,225 $80,978 9.1%
Total Expense Objects: $57,858 $71,654 $97,708 $104,452 6.9% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 142
Revenues Summary
$1,775
-$1,780
(-50.07% vs. prior year)
CITY COUNCIL Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1k
2k
3k
4k
City of Chowchilla | FY 2024-2025 BUDGET Page 143
Revenues by Source
Projected 2025 Revenues by Source
Other Revenues (100%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Other Revenues
FY2022
FY2023
FY2024
FY2025
0 0.001
0.002
0.003
0.004
Revenue Source
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 144
Other Revenues
Donations/Sponsorships
Donations/Sponsorships
100-1605-
8755
$0 $875 $3,555 $1,775 -50.1%
Total
Donations/Sponsorships:
$0 $875 $3,555 $1,775 -50.1%
Payroll Reimbursements
Payroll Reimbursements
100-1605-
8989
$49 $0 $0 $0 0%
Total Payroll
Reimbursements:
$49 $0 $0 $0 0%
Total Other Revenues: $49 $875 $3,555 $1,775 -50.1%
Total Revenue Source: $49 $875 $3,555 $1,775 -50.1%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City Council Position Summary
100-1605
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
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 261
Overtime -
PARS-Supplemental Retirement 5,213
PERS - Employer Portion -
PERS - Employer Portion Safety -
Shift Differential -
Standby -
Unemployment Ins -
Uniform Allowance -
Worker Compensation -
Subtotal Benefits 5,474
Total Wages & Benefits 23,474
City of Chowchilla | FY 2024-2025 BUDGET Page 145
CITY CLERK/TRANSIT
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, which includes transit.
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; 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 2023-2024
Hired an HR Manager.
City of Chowchilla | FY 2024-2025 BUDGET Page 146
Obtained funds for training and continuing education for the Master Municipal Clerk certification, plus in the areas of transit;
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 continue to be operated with only a Class C driver license;
Obtained AED’s;
Began the project of updating the Personnel Rules & Regulations (now in HR Manager’s hands); Updated the bus standards;
Was granted the use of the “N” for possible renewal of Measure N in 2024 election in November; Transitioned from at-large to district elections.
FY 2024-2025 GOALS & OBJECTIVES
Prepare for the 2024 election, including renewal/extension of Measure N and district-based elections; Update the Chowchilla Municipal Code;
Acquire funding for electronic charging hub for an e-bus; Succession planning for City Clerk and Transit;
Begin electrification of bus fleet with SB125 funds;
Maintain accurate record of City Council actions: Minutes, Ordinances, Resolutions and Agreements; Same for Planning Commission and Airport Advisory Committee.
Expenditures Summary
$347,984
$90,152
(34.97% vs. prior year)
City of Chowchilla | FY 2024-2025 BUDGET Page 147
CITY CLERK/TRANSIT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefififits (64.9%)
Operations and Maintenance (35.1%)
City of Chowchilla | FY 2024-2025 BUDGET Page 148
Budgeted and Historical Expenditures by Expense Type
Millions
Operations and Maintenance
Salaries and Benefits
FY2022
FY2023
FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
Expense Objects
Salaries and Benefits
Salaries/Wages
100-1610-
1010
$142,673 $167,557 $153,299 $156,372 2%
Overtime
100-1610-
1060
$734 $7 $71 $0 -100%
Essential Worker Pay
100-1610-
1099
$2,625 $4,000 $0 $0 0%
Medicare Tax
100-1610-
2010
$1,996 $1,736 $2,371 $2,786 17.5%
Leave Payout
100-1610-
2030
$8,074 $2,103 $5,293 $4,338 -18%
Health Insurance
100-1610-
2040
$33,635 $25,429 $23,425 $35,520 51.6%
Unemployment Ins
100-1610-
2050
$669 -$268 $651 $807 24%
Retirement-Employer
Portion
100-1610-
2060
$17,471 $21,608 $19,860 $21,241 7%
457 ER Match
100-1610-
2066
$0 $2,784 $2,730 $3,127 14.5%
Workers Comp Ins
100-1610-
2080
$1,246 $1,103 $1,078 $1,221 13.3%
Contracted Payroll Services
100-1610-
2090
$429 $0 $0 $0 0%
Insurances - Not Workers
Comp
100-1610-
2091
$55 $31 $541 $487 -10%
Total Salaries and Benefits: $209,606 $226,089 $209,319 $225,899 7.9% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 149
Operations and Maintenance
Office Supplies
100-1610-
3004
$1,834 $2,903 $2,900 $3,000 3.4%
Travel & Training
100-1610-
3052
$7,216 $7,817 $6,763 $8,500 25.7%
Employee
Evaluation/Recruitment
100-1610-
3060
$3,641 $3,786 $0 $300 N/A
Professional Memberships
100-1610-
3078
$2,702 $2,228 $1,139 $2,000 75.6%
Cellular Phones
100-1610-
3108
$841 $623 $1,300 $656 -49.5%
Contract Services
100-1610-
3364
$24,130 $1,705 $8,900 $6,000 -32.6%
Advertising
100-1610-
3374
$10,184 $11,978 $15,000 $15,000 0%
Elections
100-1610-
3376
$8,250 $25,791 $0 $70,000 N/A
Liability Insurance
100-1610-
3404
$8,062 $9,273 $11,011 $15,129 37.4%
Recording/Filing Fees
100-1610-
3454
$389 $509 $1,500 $1,500 0%
Total Operations and
Maintenance:
$67,250 $66,612 $48,513 $122,085 151.7%
Total Expense Objects: $276,856 $292,701 $257,832 $347,984 35% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
Revenues Summary
$0
-$130
(-100.00% vs. prior year)
City of Chowchilla | FY 2024-2025 BUDGET Page 150
CITY CLERK/TRANSIT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50
100
150
200
Revenues by Source
Revenue Source
Other Revenues
Payroll Reimbursements
Payroll Reimbursements
100-1610-
8989
$181 $96 $130 $0 -100%
Total Payroll
Reimbursements:
$181 $96 $130 $0 -100%
Total Other Revenues: $181 $96 $130 $0 -100%
Total Revenue Source: $181 $96 $130 $0 -100%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 151
Organizational Chart
CITY CLERK
JOANN MCCLENDON
TRANSIT SUPERVISOR
DRIVERS/DISPATCHERS
DEPUTY CITY CLERK
City of Chowchilla | FY 2024-2025 BUDGET Page 152
City Clerk Position Summary
100-1610
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
City Clerk Y M7 112,798 14,100 126,898 100% 126,898
Secretary II/Deputy City Clerk Y 35 58,947 58,947 50% 29,474 Subtotal Salaries & Wages 156,372
BENEFITS & OTHER PAY
Health & Related Benefits 35,520
Holiday Payout -
Insurances (Not Workers Compensation) 487
Leave Payout 4,338
Medicare Tax 2,786
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 21,241
PERS - Employer Portion Safety -
PERS - 457 Employer Share 3,127
Shift Differential -
Standby -
Unemployment Ins 807
Uniform Allowance -
Worker Compensation 1,221
Essential Worker Pay -
Subtotal Benefits 69,527
Total Wages & Benefits 225,899
City of Chowchilla | FY 2024-2025 BUDGET Page 153
CITY ATTORNEY
Expenditures Summary
$300,000
-$20,000
(-6.25% vs. prior year)
CITY ATTORNEY Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
Expenditures by Expense Type
Expense Objects
Operations and Maintenance
Contract City Attorney
100-1615-
3352
$172,079 $171,777 $320,000 $300,000 -6.2%
Total Operations and
Maintenance:
$172,079 $171,777 $320,000 $300,000 -6.2%
Total Expense Objects: $172,079 $171,777 $320,000 $300,000 -6.2% Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 154
Revenues Summary
$0
$0
(0.00% vs. prior year)
CITY ATTORNEY Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
Revenues by Source
Revenue Source
Other Revenues
Settlement Recovery
Settlement Recovery
100-1615-
8980
$400,000 $0 $0 $0 0%
Total Settlement
Recovery:
$400,000 $0 $0 $0 0%
Total Other Revenues: $400,000 $0 $0 $0 0%
Total Revenue Source: $400,000 $0 $0 $0 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 155
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 serves as the foundation for the local government management profession and sets 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.
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 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 2023-2024
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;
Started the Sonoma Storm Drain project;
Started the Pickleball Court project
Utilized Measure N Public Safety Sales Tax monies to complete the Phase II Fire Station Expansion and install new License Plate Readers around town for the Police Department to use for investigations; Several new businesses opened or began construction;
Several businesses have submitted plans and are in the review phase with a projected opening in FY 2024-2025; The Loan Oak residential development began construction; AutoZone began construction of its Distribution Center which is planned to be completed in September 2024; Began the overlay of Chowchilla Blvd;
We implemented the final Tyler software modules for Permitting; Information Technology was able to continue upgrading critical IT infrastructure; Emphasized city beautification with enhanced Code Enforcement; Opened the Community Pool for the 2 year and did it for a month longer than the previous year with the help and partnership of Chowchilla Union High School;
Worked directly with Caltrans to get the Roundabout project moved to the next phase and become construction ready in FY 24/25;
Received the GFOA Distinguished Budget Award for the FY 2023-2024 budget; Received an unmodified opinion for the FY 2022-2023 Audit; Completed the Test Well for Well 15 and began work on the Well 16 Test Well with the use of American Rescue Act Funds;
Continued community pride and engagement;
Concluded a yearlong Centennial celebration which included added events and installed the memorial clock in front of City Hall;
nd
City of Chowchilla | FY 2024-2025 BUDGET Page 156
FY 2024-2025 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 and Woodcrest on getting their developments going(G5.3); Work with Century Communities to completed the Loan Oak Development (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); 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; Continue 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);
Completing the environmental work on the Industrial Specific Plan to promote our Industrial Area (G5); Continue work on trying to get the Measure N renewal ready for the November 2024 election (G1). Work on getting the 2006-1 CFD Refunding done again (G2) City of Chowchilla | FY 2024-2025 BUDGET Page 157
Expenditures Summary
$456,792
$17,211
(3.92% vs. prior year)
CITY ADMINISTRATION Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
City of Chowchilla | FY 2024-2025 BUDGET Page 158
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefififits (68.7%)
Overhead Allocations (23.7%)
Operations and Maintenance (7.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Overhead Allocations Salaries and Benefits FY2022
FY2023
FY2024
FY2025
0 0.1
0.2 0.3
0.4 0.5
City of Chowchilla | FY 2024-2025 BUDGET Page 159
Expense Objects
Salaries and Benefits
Salaries/Wages
100-1710-
1010
$212,658 $238,041 $256,978 $255,862 -0.4%
Allowances (Phone & Car)
100-1710-
1050
$6,000 $5,782 $6,000 $6,000 0%
Overtime
100-1710-
1060
$1,035 $7 $71 $0 -100%
Essential Worker Pay
100-1710-
1099
$2,625 $3,500 $0 $0 0%
Medicare Tax
100-1710-
2010
$3,303 $2,693 $4,112 $4,092 -0.5%
Leave Payout
100-1710-
2030
$6,948 $7,078 $8,514 $8,062 -5.3%
Health Insurance
100-1710-
2040
$15,399 $11,271 $4,217 $14,787 250.7%
Unemployment Ins
100-1710-
2050
$633 -$253 $651 $913 40.2%
Retirement-Employer
Portion
100-1710-
2060
$16,392 $20,179 $19,771 $20,880 5.6%
457 ER Match
100-1710-
2066
$0 $648 $518 $589 13.7%
Workers Comp Ins
100-1710-
2080
$1,894 $1,673 $1,823 $1,927 5.7%
Contracted Payroll Services
100-1710-
2090
$504 $0 $0 $0 0%
Insurances - Not Workers
Comp
100-1710-
2091
$55 $31 $541 $487 -10%
Total Salaries and Benefits: $267,444 $290,649 $303,196 $313,599 3.4% Operations and Maintenance
Office Supplies
100-1710-
3004
$866 $1,001 $1,150 $1,000 -13%
Publications
100-1710-
3008
$117 $270 $360 $360 0%
Travel & Training
100-1710-
3052
$9,179 $13,837 $14,000 $15,500 10.7%
Professional Memberships
100-1710-
3078
$860 $1,389 $2,500 $2,500 0%
Cellular Phones
100-1710-
3108
$672 $623 $550 $600 9.1%
Liability Insurance
100-1710-
3404
$8,062 $9,273 $11,011 $15,129 37.4%
Total Operations and
Maintenance:
$19,756 $26,393 $29,571 $35,089 18.7%
Overhead Allocations
Overhead Allocation Fleet
100-1710-
4601
$0 $2,020 $3,131 $3,060 -2.3%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 160
Overhead Allocation IT
100-1710-
4602
$77,412 $98,893 $103,683 $105,044 1.3%
Total Overhead Allocations: $77,412 $100,913 $106,814 $108,104 1.2% Total Expense Objects: $364,613 $417,955 $439,581 $456,792 3.9% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 161
Revenues Summary
$0
-$128
(-100.00% vs. prior year)
CITY ADMINISTRATION Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50
100
150
200
Revenues by Source
Revenue Source
Other Revenues
Payroll Reimbursements
Payroll Reimbursements
100-1710-
8989
$181 $96 $128 $0 -100%
Total Payroll
Reimbursements:
$181 $96 $128 $0 -100%
Total Other Revenues: $181 $96 $128 $0 -100%
Total Revenue Source: $181 $96 $128 $0 -100%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 162
Organizational Chart
CITY ADMINISTRATOR
ROD PRUETT
CITY ATTORNEY
(CONTRACT)
CITY CLERK/TRANSIT
COMMUNITY &
ECONOMIC
DEVELOPMENT
FINANCE &
INFORMATION
TECHNOLOGY
FIRE
HUMAN RESOURCES
PUBLIC WORKS
RECREATION &
COMMUNITY
ENGAGEMENT
City of Chowchilla | FY 2024-2025 BUDGET Page 163
City Administration Position Summary
100-1710
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
City Administrator Y M1 209,619 16,769 226,388 100% 226,388 Secretary II/Deputy City Clerk Y 35 58,947 - 58,947 50% 29,474 Subtotal Salaries & Wages 255,862
BENEFITS & OTHER PAY
Health & Related Benefits 14,787
Holiday Payout -
Insurances (Not Workers Compensation) 487
Leave Payout 8,062
Medicare Tax 4,092
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 20,880
PERS - Employer Portion Safety -
PERS - 457 Employer Share 589
Shift Differential -
Standby -
Unemployment Ins 913
Uniform Allowance -
Worker Compensation 1,927
Essential Worker Pay -
Allowances (Car & Phone) 6,000
Subtotal Benefits 57,737
Total Wages & Benefits 313,599
City of Chowchilla | FY 2024-2025 BUDGET Page 164
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.
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;
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; City of Chowchilla | FY 2024-2025 BUDGET Page 165
Develops strategic positions, identifies resource needs, establishes priorities, and formulates short-range and longrange plans; Maintains a high level of confidentiality regarding City issues.
MAJOR ACCOMPLISHMENTS IN FY 2023-2024
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 Second year, partnering with the Chowchilla Union High School;
Hosted several Centennial Events to celebrate the City's 100th anniversary.
Coordinated installation of a 16' town clock outside of City Hall; 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; Created an attractive marketing booth for Economic Development; Hosted our second Christmas Parade along with the Tree Lighting Ceremony; Refurbished many of the Christmas Pole Decorations;
Continually update and replace old signage at all of Chowchilla's Parks; Provided substantive support services for the City Council, City Administrator, and Department Directors; 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.
Complete digital surveys which result in a higher response from the community; 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;
Arranged for Madera County Arts Council to have a paint-by-number mural at our Music in the Park for our Community to participate in;
Continued the 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;
A new event, Summer Night Stargazing, inviting the Central Valley Astronomers to our park to teach our community about astronomy;
Rented out the Edward Ray Building to the community for the first time in many years.
Replaced the speaker system on Robertson Boulevard for announcements and Music during events; Implemented Athletic Field Use Policy;
Prop 68 is in use for a new Pickle Ball Court at Edward Ray Park.
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.
Work with non-profit organizations to include them in as many city events as possible; 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);
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;
Honorary street signs for Veterans Boulevard on 5 Street; Add a permanent speaker system for events in the Veterans Park area.
Continue to engage the Madera County Arts Council to bring arts and events to the community (G4.3, G4.5, G4.7); Create a resource guide for the Chowchilla Community;
th
City of Chowchilla | FY 2024-2025 BUDGET Page 166
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; Add art to the community in the form of a mural or painted Electrical Boxes; 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).
Expenditures Summary
$307,288
-$25,243
(-7.59% vs. prior year)
RECREATION & COMMUNITY ENGAGEMENT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
City of Chowchilla | FY 2024-2025 BUDGET Page 167
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (52.6%)
Salaries and Benefififits (47.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Capital Outlay Salaries and Benefits Operations and Maintenance FY2022
FY2023
FY2024
FY2025
0 0.05
0.1 0.15
0.2 0.25
0.3 0.35
City of Chowchilla | FY 2024-2025 BUDGET Page 168
Expense Objects
Salaries and Benefits
Salaries/Wages
100-6610-
1010
$355 $7,957 $9,492 $9,775 3%
Medicare Tax
100-6610-
2010
$5 $171 $142 $142 0%
Unemployment Ins
100-6610-
2050
$16 -$20 $589 $616 4.6%
Retirement-Employer Portion
100-6610-
2060
$27 $854 $1,129 $1,151 1.9%
Workers Comp Ins
100-6610-
2080
$0 $1,727 $774 $839 8.4%
Insurances - Not Workers
Comp
100-6610-
2091
$0 $82 $1,444 $1,298 -10.1%
Retirement-Employer Portion
100-6615-
2060
$0 $94 $0 $0 0%
Salaries/Wages
100-6625-
1010
$76,014 $82,822 $96,459 $106,394 10.3%
Overtime
100-6625-
1060
$0 $86 $0 $0 0%
Essential Worker Pay
100-6625-
1099
$1,750 $0 $0 $0 0%
Medicare Tax
100-6625-
2010
$1,085 $920 $1,503 $1,710 13.8%
Leave Payout
100-6625-
2030
$2,783 $0 $3,710 $3,977 7.2%
Health Insurance
100-6625-
2040
$7,889 $1,433 $10,002 $9,401 -6%
Unemployment Ins
100-6625-
2050
$434 -$175 $434 $540 24.4%
Retirement-Employer Portion
100-6625-
2060
$7,045 $7,803 $7,508 $8,576 14.2%
Workers Comp Ins
100-6625-
2080
$648 $652 $688 $775 12.6%
Contracted Payroll Services
100-6625-
2090
$331 $0 $0 $0 0%
Insurances - Not Workers
Comp
100-6625-
2091
$36 $20 $361 $325 -10%
Total Salaries and Benefits: $98,418 $104,426 $134,235 $145,519 8.4% Operations and Maintenance
Employee
Evaluation/Recruitment
100-6610-
3060
$0 $870 $1,200 $1,200 0%
Program Supplies
100-6610-
3140
$0 $8,034 $8,000 $8,000 0%
Community Pool-Redfins
100-6610-
3320
$570 $96 $0 $0 0%
Liability Insurance
100-6610-
3404
$0 $1,522 $1,807 $2,483 37.4%
Building O/M
100-6615-
3152
$1,707 $1,591 $3,139 $3,139 0%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 169
Energy
100-6615-
3156
$3,986 $8,317 $7,000 $7,421 6%
Contract Services
100-6615-
3364
$30,000 $30,000 $30,000 $33,000 10%
Office Supplies
100-6625-
3004
$166 $543 $1,000 $1,000 0%
Event & Program Supplies
100-6625-
3005
$11,817 $26,537 $45,000 $33,500 -25.6%
Operating Eqpt
100-6625-
3018
$3,559 $9,676 $19,319 $15,000 -22.4%
Software Support
100-6625-
3025
$9,338 $4,725 $4,962 $11,500 131.8%
Travel & Training
100-6625-
3052
$0 $494 $500 $1,000 100%
Professional Memberships
100-6625-
3078
$340 $0 $600 $600 0%
Cellular Phones
100-6625-
3108
$55 $621 $800 $840 5%
Community Sponsorships
100-6625-
3267
$0 $12,500 $12,500 $2,000 -84%
Chamber of Commerce
Contributi
100-6625-
3268
$7,000 $0 $0 $0 0%
County Fairgrounds
100-6625-
3269
$5,000 $0 $0 $0 0%
Community Marketing &
Advertising
100-6625-
3272
$3,980 $6,986 $6,000 $6,000 0%
Contract Services
100-6625-
3364
$14,654 $22,405 $25,000 $25,000 0%
Liability Insurance
100-6625-
3404
$5,404 $6,182 $7,341 $10,086 37.4%
Total Operations and
Maintenance:
$97,576 $141,099 $174,168 $161,769 -7.1%
Capital Outlay
Vehicles, Machinery & Equip
100-6625-
6400
$0 $86,632 $24,128 $0 -100%
Total Capital Outlay: $0 $86,632 $24,128 $0 -100%
Total Expense Objects: $195,994 $332,158 $332,531 $307,288 -7.6% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 170
Revenues Summary
$24,000
-$14,289
(-37.32% vs. prior year)
RECREATION & COMMUNITY ENGAGEMENT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 10k
20k
30k
40k
50k
60k
City of Chowchilla | FY 2024-2025 BUDGET Page 171
Revenues by Source
Revenue Source
Charges for Services
Community Pool
Community Pool
100-6610-
8755
$0 $1,656 $1,500 $1,500 0%
Total Community Pool: $0 $1,656 $1,500 $1,500 0%
Event Fees
Event Fees
100-6625-
8756
$1,973 $5,746 $12,362 $2,000 -83.8%
Total Event Fees: $1,973 $5,746 $12,362 $2,000 -83.8%
Total Charges for Services: $1,973 $7,402 $13,862 $3,500 -74.8% Other Revenues
Donations/Sponsorships
Donations
100-6615-
8755
$90 $0 $0 $0 0%
Donations/Sponsorships
100-6625-
8755
$13,200 $35,127 $12,000 $8,000 -33.3%
Total Donations/Sponsorships: $13,290 $35,127 $12,000 $8,000 -33.3% Payroll Reimbursements
Payroll Reimbursements
100-6610-
8989
$0 $255 $341 $0 -100%
Payroll Reimbursements
100-6625-
8989
$121 $64 $86 $0 -100%
Total Payroll Reimbursements: $121 $318 $427 $0 -100%
Park Pavilion Rental
Park Pavilion Rental
100-6625-
8413
$2,375 $2,530 $5,000 $5,000 0%
Total Park Pavilion Rental: $2,375 $2,530 $5,000 $5,000 0% Sports Programs
Reimbursements
Sports Programs
Reimbursements
100-6625-
8700
$7,148 $5,721 $7,000 $7,500 7.1%
Total Sports Programs
Reimbursements:
$7,148 $5,721 $7,000 $7,500 7.1%
Total Other Revenues: $22,934 $43,696 $24,427 $20,500 -16.1% Total Revenue Source: $24,907 $51,098 $38,289 $24,000 -37.3% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 172
Organizational Chart
CITY ADMINISTRATOR
ROD PRUETT
DEPUTY DIRECTOR
RECREATION &
COMMUNITY
ENGAGEMENT
RECREATIONAL SWIM
POOL MANAGER
RECREATIONAL SWIM
LIFEGUARD I & II
City of Chowchilla | FY 2024-2025 BUDGET Page 173
Community Relations Position Summary
100-6610, 6615, 100-6625
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Deputy Director of Recreation &
Community Engagement Y M7 106,394 - 106,394 100% 106,394.00 Pool Manager Y 30 2,904 - 2,904 100% 2,904.00
Lifeguard II Y 21 2,328 - 2,328 100% 2,328.00
Lifeguard II Y 21 2,328 - 2,328 100% 2,328.00
Lifeguard I Y 19 2,215 - 2,215 100% 2,215.00
Subtotal Salaries & Wages 116,169
BENEFITS & OTHER PAY
Health & Related Benefits 9,401
Holiday Payout -
Insurances (Not Workers Compensation) 1,623
Leave Payout 3,977
Medicare Tax 1,852
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 9,727
PERS - 457 Employer Share -
PERS - Employer Portion Safety -
Shift Differential -
Standby -
Unemployment Ins 1,156
Uniform Allowance -
Worker Compensation 1,614
Essential Worker Pay -
-
Subtotal Benefits 29,350
Total Wages & Benefits 145,519
City of Chowchilla | FY 2024-2025 BUDGET Page 174
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.
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.
MAJOR ACCOMPLISHMENTS IN FY 2023-2024
Received a “clean/unmodified” audit opinion for the Fiscal Year 2022-2023; 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; Re-structured the Finance Department to include two Utility Billing Clerks (replacing the Accounting Clerks), Accounting Technician I, and Accounting Technician II. This helps the flow of the Finance Department.
FY 2024-2025 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); City of Chowchilla | FY 2024-2025 BUDGET Page 175
Expenditures Summary
$918,252
$54,173
(6.27% vs. prior year)
FINANCE Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
City of Chowchilla | FY 2024-2025 BUDGET Page 176
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefififits (72.4%)
Operations and Maintenance (17.5%)
Overhead Allocations (10.1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Overhead Allocations Operations and Maintenance Salaries and Benefits FY2022
FY2023
FY2024
FY2025
0 0.2
0.4 0.6
0.8 1
City of Chowchilla | FY 2024-2025 BUDGET Page 177
Expense Objects
Salaries and Benefits
Salaries/Wages
100-1720-
1010
$384,238 $448,749 $440,655 $462,097 4.9%
Overtime
100-1720-
1060
$6,228 $1,348 $85 $1,229 1,345.9%
Essential Worker Pay
100-1720-
1099
$8,750 $12,300 $0 $0 0%
Medicare Tax
100-1720-
2010
$5,509 $5,937 $7,276 $8,533 17.3%
Leave Payout
100-1720-
2030
$10,932 $24,027 $22,745 $6,995 -69.2%
Health Insurance
100-1720-
2040
$66,610 $49,745 $127,391 $130,488 2.4%
Unemployment Ins
100-1720-
2050
$3,025 -$1,207 $3,429 $3,456 0.8%
Retirement-Employer
Portion
100-1720-
2060
$48,422 $55,034 $41,636 $42,134 1.2%
457 ER Match
100-1720-
2066
$0 $3,012 $5,300 $4,205 -20.7%
Workers Comp Ins
100-1720-
2080
$4,137 $3,166 $3,203 $3,225 0.7%
Contracted Payroll Services
100-1720-
2090
$1,626 $0 $0 $0 0%
Insurances - Not Workers
Comp
100-1720-
2091
$215 $141 $2,852 $2,239 -21.5%
Total Salaries and Benefits: $539,693 $602,254 $654,572 $664,601 1.5% Operations and Maintenance
Office Supplies
100-1720-
3004
$4,494 $5,288 $8,000 $6,500 -18.7%
Bank Service Fees
100-1720-
3026
$14,283 $0 $0 $0 0%
Audit Services
100-1720-
3028
$36,982 $41,565 $45,000 $49,766 10.6%
Travel & Training
100-1720-
3052
$330 $1,585 $7,000 $8,540 22%
Employee
Evaluation/Recruitment
100-1720-
3060
$1,129 $525 $700 $300 -57.1%
Professional Memberships
100-1720-
3078
$819 $384 $1,994 $1,510 -24.3%
Contract Services
100-1720-
3364
$2,800 $3,225 $3,800 $27,800 631.6%
Liability Insurance
100-1720-
3404
$31,807 $41,108 $49,521 $64,548 30.3%
Vending Machine Exp.
100-1720-
3415
$0 $689 $2,000 $2,000 0%
Total Operations and
Maintenance:
$92,643 $94,368 $118,015 $160,964 36.4%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 178
Overhead Allocations
Overhead Allocation IT
100-1720-
4602
$68,417 $87,309 $91,492 $92,687 1.3%
Total Overhead Allocations: $68,417 $87,309 $91,492 $92,687 1.3% Total Expense Objects: $700,753 $783,931 $864,079 $918,252 6.3% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 179
Revenues Summary
$19,348
$12,612
(187.23% vs. prior year)
FINANCE Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 5k
10k
15k
20k
25k
Revenues by Source
Revenue Source
Charges for Services
Application Fee-BL
Application Fee-BL
100-1720-
8200
$4,900 $1,744 $3,500 $4,000 14.3%
Total Application Fee-BL: $4,900 $1,744 $3,500 $4,000 14.3% Total Charges for Services: $4,900 $1,744 $3,500 $4,000 14.3% Other Revenues
Payroll Reimbursements
Payroll Reimbursements
100-1720-
8989
$713 $439 $1,000 $0 -100%
Total Payroll
Reimbursements:
$713 $439 $1,000 $0 -100%
Misc Admin Fees
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 180
Miscellaneous
Reimbursement
100-1720-
8900
$310 $195 $25 $0 -100%
Total Misc Admin Fees: $310 $195 $25 $0 -100%
Vending Machine Revenue
Vending Machine
Revenue
100-1720-
8995
$0 $465 $2,211 $2,200 -0.5%
Total Vending Machine
Revenue:
$0 $465 $2,211 $2,200 -0.5%
Total Other Revenues: $1,023 $1,099 $3,236 $2,200 -32%
Transfers In
Transfer-In
Transfer-In
100-1720-
7341
$0 $0 $0 $13,148 N/A
Total Transfer-In: $0 $0 $0 $13,148 N/A
Total Transfers In: $0 $0 $0 $13,148 N/A
Total Revenue Source: $5,922 $2,843 $6,736 $19,348 187.2% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 181
Organizational Chart
FINANCE DIRECTOR
KERRI WILLIAMS
FISCAL DIVISION
FISCAL MANAGER
ACCOUNT CLERK I
(PART TIME)
ACCOUNTING
TECHNICIAN I & II
UTILITIES DIVISION
UTILITY BILLING CLERKS
INFORMATION
TECHNOLOGY
IT SYSTEMS
ADMINISTRATOR(S)
City of Chowchilla | FY 2024-2025 BUDGET Page 182
Finance Position Summary
100-1720
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Finance Director Y M8 139,730 - 139,730 90% 125,757.00
Fiscal Manager Y MM50 81,990 4,920 86,910 100% 86,910.00 Account Technician II Y 35 55,558 - 55,558 100% 55,558.00 Account Technician I Y 30 49,044 1,471 50,515 100% 50,515.00 Utility Billing Clerk Y 29 58,926 8,839 67,765 100% 67,765.00 Utility Billing Clerk Y 29 53,286 2,931 56,217 100% 56,217.00 Account Clerk I Y 22 19,375 - 19,375 100% 19,375.00
Subtotal Salaries & Wages 462,097
BENEFITS & OTHER PAY
Health & Related Benefits 130,488
Holiday Payout -
Insurances (Not Workers Compensation) 2,239
Leave Payout 6,995
Medicare Tax 8,533
Overtime 1,229
PARS-Supplemental Retirement -
PERS - Employer Portion 42,134
PERS - Employer Portion Safety -
PERS - 457 Employer Share 4,205
Shift Differential -
Standby -
Unemployment Ins 3,456
Uniform Allowance -
Worker Compensation 3,225
Essential Worker Pay -
-
Subtotal Benefits 202,504
Total Wages & Benefits 664,60129
City of Chowchilla | FY 2024-2025 BUDGET Page 183
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.
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 2023-2024
Outfitted two new patrol cars;
Remodeled gym area of department to help with personnel mental wellness Conducted Drone Operations for officer safety and support; 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; Upgraded our body worn camera and vehicle mounted camera system; 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 three local officers through the police academy; making that eight 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; Added 16 License Plate Reading cameras through out the city to enhance department investigation techniques; Assigned two additional Officers to the Madera County Regional SWAT Team; Conducted real life officer scenario training to better prepare department staff; Purchased crushed gravel for areas around the police department to move towards a water free landscaping; Installed fixed surveillance cameras at city parks (Veterans/R.C. Wisener); City of Chowchilla | FY 2024-2025 BUDGET Page 184
FY 2024-2025 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; (G1.1)
Continue to reorganize, modernize and clean up around the police department; (G1.1) Secure the evidence area;(G1.1)
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 a concrete dog kennels at the Animal Shelter;(G1.1) Continue Trespassing Operations;(G1.1, G1.2, G1.3)
Continue with retention options for department personnel;(G1.1) Sponsoring two local citizens to the police academy for full time position;(G1.1, G1.2) Upgrades to continue at the Animal Shelter;(G1.1)
Bring awareness to the benefit of home security camera systems and the importance of them in the prosecution of criminal activity;(G1.1, G1.2, G1.3)
Upgrade patrol rifles;(G1.1, G1.2)
Add one part time person to assist at the Animal Shelter;(G1.1) Continue to upgrade police department work out area with wellness grant; (G1.1, 1.2) Purchase “Stress Vests” which will enhance training to me more lifelike;(G1.1, G1.2) Purchase red dot sights for pistols, doing so will make officers more accurate and reduce liability risks;(G1.1, G1.2) City of Chowchilla | FY 2024-2025 BUDGET Page 185
Expenditures Summary
$6,063,553
$829,991
(15.86% vs. prior year)
POLICE SERVICES Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
6M
7M
City of Chowchilla | FY 2024-2025 BUDGET Page 186
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefififits (60.7%)
Capital Outlay (15.8%)
Operations and Maintenance (12.1%)
Overhead Allocations (6.4%)
Debt Service (5%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Debt Service Overhead Allocations Operations and Maintenance Capital Outlay Salaries and Benefits
FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 7
City of Chowchilla | FY 2024-2025 BUDGET Page 187
Expense Objects
Salaries and Benefits
Salaries/Wages
100-2610-
1010
$1,764,099 $1,852,696 $2,117,327 $2,288,065 8.1%
Overtime
100-2610-
1060
$181,287 $233,073 $220,000 $279,244 26.9%
Holiday-In-Lieu
100-2610-
1070
$63,212 $53,007 $75,211 $59,486 -20.9%
Shift Diff/Special
Assignment
100-2610-
1090
$14,746 $16,885 $16,932 $24,718 46%
Essential Worker Pay
100-2610-
1099
$79,417 $57,875 $0 $0 0%
Medicare Tax
100-2610-
2010
$29,430 $29,660 $37,241 $42,872 15.1%
Leave Payout
100-2610-
2030
$32,946 $58,178 $20,028 $46,630 132.8%
Health Insurance
100-2610-
2040
$184,815 $124,664 $222,155 $348,432 56.8%
Unemployment Ins
100-2610-
2050
$13,777 -$5,522 $14,322 $16,600 15.9%
Retirement-Employer
Portion
100-2610-
2060
$56,691 $58,924 $89,380 $61,825 -30.8%
PARS-Supplemental
Retirement
100-2610-
2061
$1,817 $836 $3,531 $908 -74.3%
Retire-Employer Portion
Safety
100-2610-
2063
$244,838 $259,629 $190,179 $286,278 50.5%
457 ER Match
100-2610-
2066
$0 $11,762 $14,972 $26,989 80.3%
Uniforms Allowance
100-2610-
2070
$23,163 $17,797 $28,475 $29,400 3.2%
Workers Comp Ins
100-2610-
2080
$149,930 $132,934 $155,810 $159,472 2.4%
Contracted Payroll Services
100-2610-
2090
$9,383 $0 $0 $0 0%
Insurances - Not Workers
Comp
100-2610-
2091
$1,093 $615 $11,911 $10,384 -12.8%
Salaries/Wages
100-2615-
1010
$10,823 $0 $0 $0 0%
Overtime
100-2615-
1060
$3,036 $0 $0 $0 0%
Shift Diff/Special
Assignment
100-2615-
1090
$49 $0 $0 $0 0%
Medicare Tax
100-2615-
2010
$196 $0 $0 $0 0%
Health Insurance
100-2615-
2040
$5,883 $0 $0 $0 0%
Retire-Employer Portion
Safety
100-2615-
2063
$1,210 $0 $0 $0 0%
Workers Comp Ins
100-2615-
2080
$15,153 $0 $0 $0 0%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 188
Contracted Payroll Services
100-2615-
2090
$22 $0 $0 $0 0%
Total Salaries and Benefits: $2,887,016 $2,903,012 $3,217,474 $3,681,303 14.4% Operations and Maintenance
Office Supplies & O/M
100-2610-
3004
$11,450 $9,787 $15,000 $23,000 53.3%
Equip/Uniforms New &
Replaced
100-2610-
3014
$36,058 $36,339 $36,495 $38,000 4.1%
Special Equipment O/M
100-2610-
3016
$0 $4,619 $0 $0 0%
Travel & Training
100-2610-
3052
$28,489 $24,728 $38,051 $45,000 18.3%
Employee
Evaluation/Recruitment
100-2610-
3060
$8,927 $10,916 $10,000 $22,400 124%
Professional Memberships
100-2610-
3078
$4,187 $2,996 $5,000 $5,000 0%
Cellular Phones
100-2610-
3108
$12,973 $10,357 $10,000 $10,000 0%
Building O/M
100-2610-
3152
$22,469 $29,928 $34,689 $20,000 -42.3%
Animal Shelter Building O/M
100-2610-
3153
$25 $0 $20,000 $20,400 2%
Energy
100-2610-
3156
$19,248 $45,877 $45,000 $49,015 8.9%
Vehicle O/M
100-2610-
3202
$21,422 $32,016 $18,000 $20,000 11.1%
Fuels
100-2610-
3204
$70,459 $60,347 $62,000 $64,689 4.3%
K-9 Program Supplies & O/M
100-2610-
3242
$18,720 $17,641 $20,000 $20,000 0%
Animal Shelter O/M
100-2610-
3244
$7,397 $27,478 $35,000 $20,000 -42.9%
Contract Services
100-2610-
3364
$0 $44,532 $33,021 $33,742 2.2%
Liability Insurance
100-2610-
3404
$156,332 $172,623 $226,996 $331,663 46.1%
Laboratory/Fingerprinting
O/M
100-2610-
3502
$15,253 $18,255 $10,000 $12,000 20%
Prisoner O/M
100-2610-
3504
$0 $10 $150 $150 0%
Special Investigations
100-2610-
3510
$243 $0 $1,000 $1,000 0%
Equp/Uniforms New &
Replaced
100-2615-
3014
$224 $0 $0 $0 0%
Cellular Phones
100-2615-
3108
$50 $0 $0 $0 0%
Fuels
100-2615-
3204
$208 $0 $0 $0 0%
Liability Insurance
100-2615-
3404
$10,765 $0 $0 $0 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 189
Total Operations and
Maintenance:
$444,898 $548,450 $620,402 $736,059 18.6%
Debt Service
State Grant Expense
100-2610-
3985
$0 $2,090 $17,910 $0 -100%
Transfer Out - Pension OB
Bond
100-2610-
5919
$363,902 $386,929 $395,013 $300,459 -23.9%
Total Debt Service: $363,902 $389,019 $412,923 $300,459 -27.2% Capital Outlay
Building & Improvements
100-2610-
6300
$0 $619,253 $10,311 $18,000 74.6%
Vehicles, Machinery & Equip
100-2610-
6400
$493 $297,989 $542,091 $830,000 53.1%
Fleet Program
100-2610-
6401
$0 $0 $45,322 $111,644 146.3%
Construction in Progress
100-2610-
6600
$1,527,342 $1,712 $0 $0 0%
Total Capital Outlay: $1,527,835 $918,954 $597,724 $959,644 60.5% Overhead Allocations
Overhead Allocation Fleet
100-2610-
4601
$98,635 $146,837 $103,226 $100,876 -2.3%
Overhead Allocation IT
100-2610-
4602
$231,367 $261,081 $281,813 $285,212 1.2%
Total Overhead Allocations: $330,002 $407,918 $385,039 $386,088 0.3% Total Expense Objects: $5,553,653 $5,167,353 $5,233,562 $6,063,553 15.9% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 190
Revenues Summary
$1,691,430
$329,496
(24.19% vs. prior year)
POLICE SERVICES Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
Revenues by Source
Revenue Source
Charges for Services
Animal License/Shelter Revenue
Animal License/Shelter Revenue
100-2610-
8201
$11,508 $9,184 $15,000 $10,000 -33.3%
Total Animal License/Shelter
Revenue:
$11,508 $9,184 $15,000 $10,000 -33.3%
Fingerprinting
Fingerprinting
100-2610-
8918
$5,309 $2,248 $3,600 $3,000 -16.7%
Total Fingerprinting: $5,309 $2,248 $3,600 $3,000 -16.7% Total Charges for Services: $16,817 $11,431 $18,600 $13,000 -30.1% Intergovernmental
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 191
State Mandated SB90 Cost
Reimbursements
Grant Revenue
100-2615-
8550
$21,656 $0 $0 $0 0%
Total State Mandated SB90 Cost
Reimbursements:
$21,656 $0 $0 $0 0%
POST Reimbursement
POST Reimbursement
100-2610-
8520
$5,569 $13,469 $13,500 $10,000 -25.9%
Total POST Reimbursement: $5,569 $13,469 $13,500 $10,000 -25.9% Public Safety Tax-Prop 172
Public Safety Tax-Prop 172
100-2610-
8552
$56,274 $63,383 $50,000 $50,000 0%
Total Public Safety Tax-Prop 172: $56,274 $63,383 $50,000 $50,000 0% Grant Revenue
Grant Revenue
100-2610-
8650
$161,285 $135,271 $186,159 $100,000 -46.3%
Total Grant Revenue: $161,285 $135,271 $186,159 $100,000 -46.3% Total Intergovernmental: $244,783 $212,123 $249,659 $160,000 -35.9% Fines and Penalties
Administrative Fines
Administrative Citations
100-2610-
8301
$77,050 -$7,138 $10,000 $5,000 -50%
Total Administrative Fines: $77,050 -$7,138 $10,000 $5,000 -50% Fines/Penalties/Fees
Fines/Penalties/Fees
100-2610-
8303
$63,170 $53,608 $45,000 $45,000 0%
Total Fines/Penalties/Fees: $63,170 $53,608 $45,000 $45,000 0% Total Fines and Penalties: $140,220 $46,470 $55,000 $50,000 -9.1% Other Revenues
Gain/Loss on Sale of Assets
Gain/Loss on Sale of Assets
100-2610-
8411
$1,125 $0 $0 $0 0%
Total Gain/Loss on Sale of Assets: $1,125 $0 $0 $0 0%
Insurance Proceeds
Insurance Proceeds
100-2610-
8988
$0 $0 $153,419 $0 -100%
Total Insurance Proceeds: $0 $0 $153,419 $0 -100%
Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 192
Payroll Reimbursements
Payroll Reimbursements
100-2610-
8989
$32,754 $24,200 $5,000 $0 -100%
Total Payroll Reimbursements: $32,754 $24,200 $5,000 $0 -100% Misc Admin Fees
Miscellaneous Reimbursement
100-2610-
8900
$90,276 $102,335 $0 $0 0%
Total Misc Admin Fees: $90,276 $102,335 $0 $0 0%
K-9 Program Donations
K-9 Program Donations
100-2610-
8791
$47,538 $1 $50,000 $0 -100%
Total K-9 Program Donations: $47,538 $1 $50,000 $0 -100% Animal Shelter Donations
Animal Shelter Donations
100-2610-
8792
$0 $0 $12,000 $0 -100%
Total Animal Shelter Donations: $0 $0 $12,000 $0 -100%
Yard Sale Permits
CRO Reimb-Schools
100-2610-
8930
$0 $0 $168,905 $172,478 2.1%
Total Yard Sale Permits: $0 $0 $168,905 $172,478 2.1%
Total Other Revenues: $171,693 $126,536 $389,324 $172,478 -55.7% Transfers In
Transfer-In
Transfer-In
100-2610-
7301
$15,000 $0 $16,826 $0 -100%
Transfer-In
100-2610-
7340
$847,316 $1,150,073 $632,525 $1,295,952 104.9%
Total Transfer-In: $862,316 $1,150,073 $649,351 $1,295,952 99.6% Total Transfers In: $862,316 $1,150,073 $649,351 $1,295,952 99.6% Total Revenue Source: $1,435,829 $1,546,633 $1,361,934 $1,691,430 24.2% Name Account
ID
FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 193
Organizational Chart
CHIEF OF POLICE
JEFF PALMER
OPERATIONS
LIEUTENANT
PATROL SERGEANTS
DETECTIVE
INVESTIGATIONS
K9 POLICE OFFICERS POLICE RESERVE
ADMIN LIEUTENANT
ADMINISTRATIVE
SUPERVISOR
POLICE OFFICER
CAMPUS RESOURCE OFFICERS
ANIMAL CONTROL & CODE ENFORCEMENT
CSO/DISPATCHERS
LABORER II (PT)
City of Chowchilla | FY 2024-2025 BUDGET Page 194
Police Position Summary
100-2610,2615
EXISTING
POSITION
STEP
ANNUAL
RATE
FTO PAY
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Chief of Police Y M3 147,825 - 18,478 166,303 100% 166,303 Police Lieutenant Y MM54 109,242 - 13,655 122,897 100% 122,897 Police Lieutenant Y MM54 109,242 - 5,462 114,704 100% 114,704 Police Sergeant Y P48 101,404 2,535 17,278 121,217 100% 121,217 Police Sergeant Y P48 96,465 2,412 5,306 104,183 100% 104,183 Police Sergeant Y P48 96,465 - 10,611 107,076 100% 107,076 Police Sergeant Y P48 85,359 2,134 2,134 89,627 100% 89,627 Administrative Supervisor Y P48 79,643 - 10,752 90,395 100% 90,395 Animal Control Officer Y P26 45,707 - - 45,707 100% 45,707 Community Services Officers/Dispatchers Y P28 59,155 9,465 68,620 100% 68,620 Community Services Officers/Dispatchers Y P28 59,155 1,479 1,479 62,113 100% 62,113 Community Services Officers/Dispatchers Y P28 23,109 - - 23,109 100% 23,109 Community Services Officers/Dispatchers Y P28 53,406 1,335 - 54,741 100% 54,741 Community Services Officers/Dispatchers Y P28 49,027 - - 49,027 100% 49,027 Community Services Officers/Dispatchers Y P28 49,752 - - 49,752 100% 49,752 Community Services Officers/Dispatchers Y P28 48,934 - - 48,934 100% 48,934 Community Services Officers/Dispatchers Y P28 48,478 - - 48,478 100% 48,478 Police Officer I/II Y P38/40 70,786 1,770 8,140 80,696 100% 80,696 Police Officer I/II Y P38/40 70,354 1,759 - 72,113 100% 72,113 Police Officer I/II Y P38/40 68,661 - - 68,661 100% 68,661 Police Officer I/II Y P38/40 64,496 - - 64,496 100% 64,496 Police Officer I/II Y P38/40 68,661 - - 68,661 100% 68,661 Police Officer I/II Y P38/40 60,771 - - 60,771 100% 60,771 Police Officer I/II Y P38/40 68,661 - - 68,661 100% 68,661 Police Officer I/II Y P38/40 49,837 - - 49,837 100% 49,837 Police Officer I/II Y P38/40 49,837 - - 49,837 100% 49,837 Police Officer I/II Y P38/40 68,661 - - 68,661 100% 68,661 Police Officer I/II Y P38/40 68,661 - - 68,661 100% 68,661 Police Officer I/II Y P38/40 68,661 - - 68,661 100% 68,661 Police Officer Trainee Y P27 49,837 - - 49,837 100% 49,837 Reserve Police Officers I/II Y P35 34,330 - - 34,330 100% 34,330 Reserve Police Officers I/II Y P35 29,588 - - 29,588 100% 29,588 Laborer II Y P5 17,711 - - 17,711 100% 17,711
Subtotal Salaries & Wages 2,288,065
BENEFITS & OTHER PAY
Health & Related Benefits 348,432
Holiday Payout 59,486
Insurances (Not Workers Compensation) 10,709
Leave Payout 46,630
Medicare Tax 42,872
Overtime 279,244
PARS-Supplemental Retirement 908
PERS - Employer Portion 61,825
PERS - Employer Portion Safety 286,278
PERS - 457 Employer Share 26,989
Shift Differential 24,718
Standby -
Unemployment Ins 16,600
Uniform Allowance 29,400
Worker Compensation 159,472
City of Chowchilla | FY 2024-2025 BUDGET Page 195
Essential Worker Pay -
Subtotal Benefits 1,393,563
Total Wages & Benefits 3,681,628
City of Chowchilla | FY 2024-2025 BUDGET Page 196
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.
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 2023-2024
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; MAJOR ACCOMPLISHMENTS IN FY 2023-2024 (Continued):
Spec’d, purchased, and placed in service 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;
Granted bid and finished phase two of the Fire Station Expansion which includes sleeping quarters and offices for full time staff.
FY 2024-2025 GOALS & OBJECTIVES
Continue to explore new ideas to increase revenues and grant funding for equipment and programs; Continue to strive for fast response times
Continue the professional development of personnel with enhanced training opportunities(G1.10) Continue work on updates to Chowchilla Fire Department Policies and Procedures Continue to seek new recruits for volunteer firefighter (G1.4) Continue to have hydrant specialist personnel complete annual fire hydrant operational testing and 5-year flow testing(G1.5) (G1.6)
Continue the PPE replacement plan;
Furnish phase two of the Fire Station Expansion which includes sleeping quarters, offices Continue implementing Measure N Public Safety Sales Tax-funded programs Promote the residential smoke detector program(G1.8)
Continued to provide fire and life safety education to over 1,200 children at local elementary schools(G1.9) City of Chowchilla | FY 2024-2025 BUDGET Page 197
Expenditures Summary
$393,380
-$1,420,051
(-78.31% vs. prior year)
FIRE SERVICES Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
City of Chowchilla | FY 2024-2025 BUDGET Page 198
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefififits (46%)
Operations and Maintenance (38.7%)
Overhead Allocations (13.1%)
Capital Outlay (2.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Capital Outlay Overhead Allocations Operations and Maintenance Salaries and Benefits FY2022
FY2023
FY2024
FY2025
0 0.5
1 1.5
2 City of Chowchilla | FY 2024-2025 BUDGET Page 199
Expense Objects
Salaries and Benefits
Salaries/Wages
100-2705-
1010
$95,487 $106,067 $110,973 $124,894 12.5%
Essential Worker Pay
100-2705-
1099
$15,425 $1,800 $0 $0 0%
Medicare Tax
100-2705-
2010
$1,522 $1,306 $1,779 $1,915 7.6%
Leave Payout
100-2705-
2030
$4,072 $4,102 $4,376 $4,686 7.1%
Health Insurance
100-2705-
2040
$2,890 $2,801 $2,635 $2,717 3.1%
Unemployment Ins
100-2705-
2050
$395 -$158 $391 $516 32%
Retire-Employer Portion
Safety
100-2705-
2063
$17,762 $20,753 $20,032 $23,247 16%
457 ER Match
100-2705-
2066
$0 $2,036 $2,165 $2,498 15.4%
Uniforms Allowance
100-2705-
2070
$1,000 $675 $900 $900 0%
Workers Comp Ins
100-2705-
2080
$18,592 $15,692 $16,997 $19,138 12.6%
Contracted Payroll Services
100-2705-
2090
$257 $0 $0 $0 0%
Insurances - Not Workers
Comp
100-2705-
2091
$33 $18 $325 $292 -10.2%
Total Salaries and Benefits: $157,435 $155,091 $160,573 $180,803 12.6% Operations and Maintenance
Office Supplies
100-2705-
3004
$4,359 $2,517 $1,700 $3,000 76.5%
Uniform/Laundry Allowance
100-2705-
3014
$4,772 $4,979 $5,000 $5,000 0%
Special Equipment O/M
100-2705-
3016
$36,485 $33,393 $46,018 $30,000 -34.8%
Travel & Training
100-2705-
3052
$2,099 $1,609 $5,000 $5,000 0%
Employee
Evaluation/Recruitment
100-2705-
3060
$1,937 $700 $163 $650 298.8%
Volunteer Services
100-2705-
3064
$13,335 $13,335 $13,335 $15,000 12.5%
Professional Memberships
100-2705-
3078
$672 $0 $685 $1,000 46%
Cellular Phones
100-2705-
3108
$3,528 $3,193 $4,100 $3,725 -9.1%
Radio O/M
100-2705-
3120
$5,776 $4,042 $7,900 $6,000 -24.1%
Program Supplies
100-2705-
3140
$0 $4,999 $5,000 $5,000 0%
Building O/M
100-2705-
3152
$19,915 $9,736 $10,750 $10,000 -7%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 200
Energy
100-2705-
3156
$4,254 $20,757 $17,000 $18,385 8.1%
Vehicle O/M
100-2705-
3202
$13,405 $39,615 $32,700 $30,000 -8.3%
Fuels
100-2705-
3204
$7,814 $7,983 $9,000 $9,054 0.6%
Insurance
100-2705-
3214
$0 $0 $3,326 $0 -100%
Contract Services
100-2705-
3364
$0 $0 $5,000 $1,500 -70%
Liability Insurance
100-2705-
3404
$4,873 $5,564 $6,607 $9,077 37.4%
Total Operations and
Maintenance:
$123,223 $152,421 $173,284 $152,391 -12.1%
Capital Outlay
Building & Improvements
100-2705-
6300
$268,185 $986,446 $1,215,700 $0 -100%
Vehicles, Machinery & Equip
100-2705-
6400
$12,499 $110,435 $212,653 $0 -100%
Fleet Program
100-2705-
6401
$0 $0 $0 $8,694 N/A
Total Capital Outlay: $280,684 $1,096,881 $1,428,353 $8,694 -99.4% Overhead Allocations
Overhead Allocation Fleet
100-2705-
4601
$9,545 $8,887 $11,498 $11,236 -2.3%
Overhead Allocation IT
100-2705-
4602
$29,852 $39,022 $39,723 $40,256 1.3%
Total Overhead Allocations: $39,397 $47,909 $51,221 $51,492 0.5% Total Expense Objects: $600,739 $1,452,302 $1,813,431 $393,380 -78.3% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 201
Revenues Summary
$5,500
-$1,439,299
(-99.62% vs. prior year)
FIRE SERVICES Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 250k
500k
750k
1,000k
1,250k
1,500k
1,750k
Revenues by Source
Revenue Source
Charges for Services
Fire Inspection Fee
Fire Inspection Fee
100-2705-
8711
$2,519 $926 $2,500 $5,000 100%
Total Fire Inspection Fee: $2,519 $926 $2,500 $5,000 100% Total Charges for Services: $2,519 $926 $2,500 $5,000 100% Fines and Penalties
Fines/Penalties/Fees
Fines/Penalties/Fees
100-2705-
8303
$0 $500 $500 $500 0%
Total
Fines/Penalties/Fees:
$0 $500 $500 $500 0%
Total Fines and Penalties: $0 $500 $500 $500 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 202
Other Revenues
Misc Reimbursement
Donations for Fire Dept
100-2705-
8790
$0 $0 $42,000 $0 -100%
Total Misc
Reimbursement:
$0 $0 $42,000 $0 -100%
Insurance Proceeds
Insurance Proceeds
100-2705-
8988
$0 $0 $98,666 $0 -100%
Total Insurance Proceeds: $0 $0 $98,666 $0 -100%
Payroll Reimbursements
Payroll Reimbursements
100-2705-
8989
$109 $57 $80 $0 -100%
Total Payroll
Reimbursements:
$109 $57 $80 $0 -100%
Misc Admin Fees
Misc Reimbursement
100-2705-
8900
$3,007 -$200 $0 $0 0%
Total Misc Admin Fees: $3,007 -$200 $0 $0 0%
Total Other Revenues: $3,116 -$143 $140,746 $0 -100%
Transfers In
Transfer-In
Transfer-In
100-2705-
7340
$66,603 $673,656 $1,301,053 $0 -100%
Transfer-In
100-2705-
7380
$44,167 $488,000 $0 $0 0%
Total Transfer-In: $110,770 $1,161,656 $1,301,053 $0 -100% Total Transfers In: $110,770 $1,161,656 $1,301,053 $0 -100% Total Revenue Source: $116,405 $1,162,939 $1,444,799 $5,500 -99.6% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 203
Organizational Chart
FIRE CHIEF
FRED GAUMNITZ
FIRE INSPECTOR FIRE CAPTAINS
(VOLUNTEER)
FIREFIGHTERS
(VOLUNTEER)
FIRE HYDRANT
SPECIALISTS
(PART TIME)
City of Chowchilla | FY 2024-2025 BUDGET Page 204
Fire Services Position Summary
100-2705
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Fire Chief/Code Enforcement Officer Y M4 135,386 3,385 138,771 90% 124,894 Subtotal Salaries & Wages 124,894
BENEFITS & OTHER PAY
Health & Related Benefits 2,717
Holiday Payout -
Insurances (Not Workers Compensation) 292
Leave Payout 4,686
Medicare Tax 1,915
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion -
PERS - Employer Portion Safety 23,247
PERS - 457 Employer Share 2,498
Shift Differential -
Standby -
Unemployment Ins 516
Uniform Allowance 900
Worker Compensation 19,138
Essential Worker Pay -
Subtotal Benefits 55,909
Total Wages & Benefits 180,803
City of Chowchilla | FY 2024-2025 BUDGET Page 205
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
PUBLIC WORKS DIRECTOR
JASON ROGERS
DEPUTY PUBLIC WORKS DIRECTOR
ENGINEER
(CONTRACTOR)
LIGHTING & LANDSCAPE MAINTENANCE
(CONTRACTOR)
AIRPORT DIVISION
WATER SYSTEM
SUPERVISOR
WATER DIVISION
WATER SYSTEMS WORKER III
WATER SYSTEMS WORKER II
WATER SYSTEMS WORKER I
FIRE HYDRANT SPECIALIST
WASTEWATER SYSTEM
SUPERVISOR
WASTEWATER DIVISION
WASTEWATER
TREATMENT PLANT OPERATOR III
WASTEWATER
TREATMENT PLANT OPERATOR II
WASTEWATER
TREATMENT PLANT OPERATOR I
PARKS & FACILITIES
SUPERVISOR
PARKS DIVISION
PARKS WORKER III
PARKS WORKER II
PARKS WORKER I
STREETS & ROADS DIVISION
STREETS & CONSTRUCTION WORKER
III
STREETS & CONSTRUCTION WORKER
II
STREETS & CONSTRUCTION WORKER
I
SPECIALIZED SERVICE MAINTENANCE WORKER
I
SENIOR ADMINISTRATIVE
SUPERVISOR
ADMINISTRATIVE ANALYSTS
FLEET SUPERVISOR
FLEET DIVISION
City of Chowchilla | FY 2024-2025 BUDGET Page 206
PARKS
MISSION STATEMENT
The mission of the Park Division is to cost-effectively provide the citizens and visitors of Chowchilla with safe, wellmaintained 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 2023 – 2024
Continue Beautification of Robertson Boulevard Medians project; Began Ed Ray Park Renovation #18-20-002 for the use of Prop 68 funds for lighting and Pickleball Court; Fire Extinguisher Service for all City Facilities recorded and documents monthly by City staff; Contracted annual palm tree pruning on Robertson Blvd;
Civic Center clock installed (Centenial);
Installed receiver at Civic Center;
New audio equipment installed on Robertson Blvd;
Installed security cameras at RC Wisener Park and Veterans Park; Beautification – Plant trees in Edward Ray’s parking lot; Edward Ray Park – Set up and maintain Easter event and other events in the park RC Wisener Park – Set up and maintain sports and other events in the park Veterans Park
Hang banner
Set up Christmas Tree and fencing
Set up and maintain Movie and Concert in the Park
Set up and maintain Science in the Park and other events in the park Robertson Blvd
Hang flags
Set up for Christmas Parade
Set up for Armed Forces Day Parade
FY 2024 – 2025 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.
Complete Prop 68 Grant Project Ed Ray Park Renovation construction/maintenance (G2.1, G2.4); Complete Playground Equipment Veterans Park (G21, G2.4); Continue Ed Ray Park Lighting installation of LED lighting planning/design (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); Continue research for potential park grants that can be utilized by City (G3.2).
City of Chowchilla | FY 2024-2025 BUDGET Page 207
Expenditures Summary
$885,598
$60,119
(7.28% vs. prior year)
PARKS Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
City of Chowchilla | FY 2024-2025 BUDGET Page 208
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefififits (33.2%)
Capital Outlay (30.3%)
Operations and Maintenance (28.8%)
Overhead Allocations (7.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Overhead Allocations Operations and Maintenance Capital Outlay Salaries and Benefits FY2022
FY2023
FY2024
FY2025
0 0.2
0.4 0.6
0.8 1
City of Chowchilla | FY 2024-2025 BUDGET Page 209
Expense Objects
Salaries and Benefits
Salaries/Wages
100-6620-
1010
$193,859 $154,824 $173,368 $184,199 6.2%
Overtime
100-6620-
1060
$8,787 $10,052 $6,029 $5,739 -4.8%
Standby
100-6620-
1080
$4,637 $4,963 $8,000 $6,438 -19.5%
Essential Worker Pay
100-6620-
1099
$7,088 $8,150 $0 $0 0%
Medicare Tax
100-6620-
2010
$2,845 $2,410 $2,829 $3,417 20.8%
Leave Payout
100-6620-
2030
$426 $6,180 $3,314 $481 -85.5%
Health Insurance
100-6620-
2040
$51,814 $21,532 $41,750 $41,908 0.4%
Unemployment Ins
100-6620-
2050
$2,784 -$1,139 $1,342 $1,531 14.1%
Retirement-Employer
Portion
100-6620-
2060
$28,849 $19,048 $18,799 $20,563 9.4%
457 ER Match
100-6620-
2066
$0 $204 $2,126 $980 -53.9%
Uniforms Allowance
100-6620-
2070
$1,800 $957 $1,220 $1,220 0%
Workers Comp Ins
100-6620-
2080
$38,828 $34,940 $32,924 $26,460 -19.6%
Contracted Payroll Services
100-6620-
2090
$1,109 $0 $0 $0 0%
Insurances - Not Workers
Comp
100-6620-
2091
$148 $63 $1,119 $681 -39.1%
Total Salaries and Benefits: $342,973 $262,184 $292,820 $293,617 0.3% Operations and Maintenance
Office Supplies
100-6620-
3004
$0 $265 $500 $500 0%
Uniform/Laundry Allowance
100-6620-
3014
$1,458 $1,506 $1,500 $1,500 0%
Special Equipment O/M
100-6620-
3016
$11,612 $10,764 $15,000 $18,800 25.3%
Travel & Training
100-6620-
3052
$72 $671 $1,200 $1,200 0%
Employee
Evaluation/Recruitment
100-6620-
3060
$434 $0 $400 $400 0%
Cellular Phones
100-6620-
3108
$1,157 $792 $800 $800 0%
Building O/M
100-6620-
3152
$24,297 $23,258 $21,940 $23,000 4.8%
Energy
100-6620-
3156
$12,743 $21,879 $20,492 $24,415 19.1%
Horticultural O/M
100-6620-
3162
$9,700 $6,876 $6,000 $6,000 0%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 210
System Repairs
100-6620-
3170
$14,641 $17,317 $36,000 $36,000 0%
Vehicle O/M
100-6620-
3202
$2,157 $3,099 $3,000 $3,000 0%
Fuels
100-6620-
3204
$10,081 $12,133 $15,560 $17,291 11.1%
Contract Services
100-6620-
3364
$13,500 $11,361 $18,000 $24,000 33.3%
Liability Insurance
100-6620-
3404
$21,839 $18,855 $22,756 $31,266 37.4%
Building Improvements
100-6620-
6300
$0 $0 $0 $67,000 N/A
Total Operations and
Maintenance:
$123,692 $128,775 $163,148 $255,172 56.4%
Capital Outlay
Vehicles, Machinery & Equip
100-6620-
6400
$0 $0 $100,000 $100,200 0.2%
Fleet Program
100-6620-
6401
$0 $0 $38,497 $38,497 0%
Construction in Progress
100-6620-
6600
$0 $16,227 $161,725 $130,000 -19.6%
Total Capital Outlay: $0 $16,227 $300,222 $268,697 -10.5% Overhead Allocations
Overhead Allocation Fleet
100-6620-
4601
$39,066 $34,336 $57,388 $56,081 -2.3%
Overhead Allocation IT
100-6620-
4602
$8,636 $11,224 $11,901 $12,031 1.1%
Total Overhead Allocations: $47,702 $45,560 $69,289 $68,112 -1.7% Total Expense Objects: $514,366 $452,746 $825,479 $885,598 7.3% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 211
Revenues Summary
$198,847
$7,825
(4.10% vs. prior year)
PARKS Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
250k
Revenues by Source
Revenue Source
Intergovernmental
Grant Revenue
Grant Revenue
100-6620-
8650
$0 $16,227 $130,315 $31,410 -75.9%
Total Grant Revenue: $0 $16,227 $130,315 $31,410 -75.9% Total Intergovernmental: $0 $16,227 $130,315 $31,410 -75.9% Other Revenues
Gain/Loss on Sale of Assets
Gain/Loss on Sale of
Assets
100-6620-
8411
$0 $133 $133 $0 -100%
Total Gain/Loss on Sale of
Assets:
$0 $133 $133 $0 -100%
Payroll Reimbursements
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 212
Payroll Reimbursements
100-6620-
8989
$2,901 $194 $264 $0 -100%
Total Payroll
Reimbursements:
$2,901 $194 $264 $0 -100%
Misc Admin Fees
Misc Reimbursement
100-6620-
8900
$0 $15 $0 $0 0%
Total Misc Admin Fees: $0 $15 $0 $0 0%
Total Other Revenues: $2,901 $342 $397 $0 -100%
Allocated Operational Costs
Overhead Allocation LLMD
Overhead Allocation
LLMD
100-6620-
9310
$56,597 $59,597 $59,597 $59,597 0%
Total Overhead Allocation
LLMD:
$56,597 $59,597 $59,597 $59,597 0%
Total Allocated Operational
Costs:
$56,597 $59,597 $59,597 $59,597 0%
Transfers In
Transfer-In
Transfer In
100-6620-
7220
$0 $0 $0 $5,500 N/A
Transfer In
100-6620-
7240
$0 $0 $0 $5,500 N/A
Transfer In
100-6620-
7280
$0 $0 $0 $5,500 N/A
Transfer In
100-6620-
7305
$0 $0 $0 $2,750 N/A
Transfer In
100-6620-
7384
$0 $0 $713 $88,590 12,325%
Total Transfer-In: $0 $0 $713 $107,840 15,024.8%
Total Transfers In: $0 $0 $713 $107,840 15,024.8%
Total Revenue Source: $59,498 $76,166 $191,022 $198,847 4.1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 213
Parks Position Summary
100-6620
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 153,421 8,438 161,859 5% 8,093 Deputy Director of Public Works Y MM57 96,578 17,383 113,961 5% 5,698 Parks & Facilities Worker III Y 32 63,461 11,106 74,567 100% 74,567 Parks & Facilities Worker I Y 24 51,273 1,282 52,555 100% 52,555 Parks & Facilities Worker I Y 24 43,286 - 43,286 100% 43,286 Subtotal Salaries & Wages 184,199
BENEFITS & OTHER PAY
Health & Related Benefits 41,908
Holiday Payout -
Insurances (Not Workers Compensation) 681
Leave Payout 481
Medicare Tax 3,417
Overtime 5,739
PARS-Supplemental Retirement -
PERS - Employer Portion 20,563
PERS - Employer Portion Safety -
PERS - 457 Employer Share 980
Shift Differential -
Standby 6,438
Unemployment Ins 1,531
Uniform Allowance 1,220
Worker Compensation 26,460
Essential Worker Pay -
Subtotal Benefits 109,418
TOTAL WAGES & BENEFITS 293,617
City of Chowchilla | FY 2024-2025 BUDGET Page 214
STREETS & 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 2023 – 2024
Environmental documents for the Roundabouts Project completed with Caltrans; Maintain the process of street sweeping with City staff; Maintain the process of street stripping the City
FY 2024 – 2025 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 maintain updates of Standard Operating Procedures for Streets and Road operations (G2.1); Continue CMAQ; Pedestrian Improvements – Robertson/8th/Kings (G2.1, G2.4); Continue Bridge Preventative Maintenance engineering/design/construction (G2.1, G2.4); Continue Bridge NO. 41C0033 HBP Project engineering/design/construction (G2.1, G2.4); Continue Chowchilla Blvd. Rehabilitation construction/maintenance (G2.1, G2.4); Continue Ave 24 Reconstruction construction/maintenance (G2.1, G2.4); Continue Chowchilla Blvd. Rehabilitation construction/maintenance (G2.1, G2.4); Continue Downtown Beautification and Ped Safety Project construction/maintenance (G2.1, G2.4); Continue P/TA ADA Sidewalk Improvements Predevelopment planning/design (G2.1, G2.4); Continue HSIP-Systemic Improvements Intersections engineering/design/construction (G2.1, G2.4); Continue Humboldt Ave Rehab Phase 2 planning/design (G2.1, G2.4); Continue Alley Paving projects (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 / Park and City Clean-Up/Maintenance (G2.4) Street Signs – as needed, replace missing street signs (G2.1); City of Chowchilla | FY 2024-2025 BUDGET Page 215
Expenditures Summary
$5,876,820
$3,208,031
(120.21% vs. prior year)
STREETS & ROADS Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
6M
7M
City of Chowchilla | FY 2024-2025 BUDGET Page 216
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (43.6%)
Transfers Out (37.7%)
Salaries and Benefififits (7.8%)
Operations and Maintenance (6.5%)
Overhead Allocations (4.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Overhead Allocations Operations and Maintenance Salaries and Benefits Transfers Out Capital Outlay
FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 7
City of Chowchilla | FY 2024-2025 BUDGET Page 217
Expense Objects
Salaries and Benefits
Salaries/Wages
305-3620-
1010
$214,749 $265,169 $290,569 $306,547 5.5%
Overtime
305-3620-
1060
$4,336 $3,785 $3,000 $1,477 -50.8%
Standby
305-3620-
1080
$1,896 $1,713 $1,816 $1,743 -4%
Essential Worker Pay
305-3620-
1099
$4,533 $7,000 $0 $0 0%
Medicare Tax
305-3620-
2010
$3,200 $4,030 $4,651 $5,247 12.8%
Leave Payout
305-3620-
2030
$2,946 $2,365 $3,659 $2,775 -24.2%
Health Insurance
305-3620-
2040
$28,847 $15,980 $33,541 $53,918 60.8%
Unemployment Ins
305-3620-
2050
$2,321 -$934 $2,140 $2,449 14.4%
Retirement-Employer
Portion
305-3620-
2060
$19,235 $28,935 $26,325 $28,928 9.9%
PARS-Supplemental
Retirement
305-3620-
2061
$3 $5 $623 $632 1.4%
457 ER Match
305-3620-
2066
$0 $2,938 $4,257 $4,674 9.8%
Uniforms Allowance
305-3620-
2070
$1,350 $1,157 $1,340 $3,140 134.3%
Workers Comp Ins
305-3620-
2080
$53,183 $45,476 $39,932 $45,293 13.4%
Contracted Payroll Services
305-3620-
2090
$1,407 $0 $0 $0 0%
Insurances - Not Workers
Comp
305-3620-
2091
$180 $101 $1,779 $1,600 -10.1%
Total Salaries and Benefits: $338,185 $377,718 $413,632 $458,423 10.8% Operations and Maintenance
Bank Service Fees
301-3606-
3026
$0 $2,517 $0 $0 0%
State Gas Tax 2105
301-3606-
3776
$16,572 $17,524 $19,000 $18,676 -1.7%
State Gas Tax 2107
301-3606-
3778
$19,792 $23,878 $26,000 $25,523 -1.8%
Gas Tax 2107.5
301-3606-
3779
$643 $643 $650 $624 -4%
Bank Service Fees
302-3606-
3026
$0 $2,512 $0 $0 0%
Office Supplies
305-3620-
3004
$444 $0 $500 $500 0%
Uniform/Laundry Allowance
305-3620-
3014
$865 $1,317 $2,600 $2,600 0%
Special Equipment O/M
305-3620-
3016
$10,900 $33,855 $12,000 $15,000 25%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 218
Bank Service Fees
305-3620-
3026
$0 $1,549 $0 $0 0%
Bad Debt Expense
305-3620-
3032
$0 $0 $500 $500 0%
Travel & Training
305-3620-
3052
$456 $1,553 $3,500 $3,500 0%
Employee
Evaluation/Recruitment
305-3620-
3060
$604 $297 $500 $500 0%
Cellular Phones
305-3620-
3108
$1,642 $958 $1,000 $1,000 0%
Building O/M
305-3620-
3152
$2,023 $821 $3,000 $3,000 0%
Energy
305-3620-
3156
$45,515 $41,507 $50,000 $47,859 -4.3%
Horticultural O/M
305-3620-
3162
$2,367 $2,331 $10,000 $10,000 0%
System Repairs
305-3620-
3170
$45,090 $56,171 $65,000 $65,000 0%
Street Light Maintenance
305-3620-
3172
$0 $123 $0 $0 0%
Vehicle O/M
305-3620-
3202
$14,830 $16,928 $15,000 $15,000 0%
Fuels
305-3620-
3204
$16,462 $14,704 $20,000 $28,725 43.6%
Contract Services
305-3620-
3364
$104,588 $77,983 $188,585 $90,000 -52.3%
Liability Insurance
305-3620-
3404
$24,719 $28,376 $33,694 $46,293 37.4%
Bank Service Fees
350-7969-
3026
$0 $1,436 $0 $0 0%
Audit Services
350-7969-
3028
$0 $0 $0 $6,500 N/A
Bank Service Fees
351-7970-
3026
$0 $316 $0 $0 0%
Bank Service Fees
352-7971-
3026
$0 $210 $0 $0 0%
Bank Service Fees
353-7972-
3026
$0 $682 $0 $0 0%
Contract Services
353-7972-
3364
$50,123 $32,422 $0 $0 0%
Bank Service Fees
354-7973-
3026
$0 $72 $0 $0 0%
Bank Service Fees
355-7974-
3026
$0 $290 $0 $0 0%
Bank Service Fees
356-7975-
3026
$0 $34 $0 $0 0%
Bank Service Fees
357-7976-
3026
$0 $319 $0 $0 0%
Total Operations and
Maintenance:
$357,634 $361,325 $451,529 $380,800 -15.7%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 219
Capital Outlay
Vehicles, Machinery & Equip
305-3620-
6400
$8,600 $36,778 $0 $135,000 N/A
Fleet Program
305-3620-
6401
$0 $0 $42,440 $42,440 0%
Construction in Progress
305-3620-
6600
$504,579 $2,436,317 $662,799 $2,385,551 259.9%
Total Capital Outlay: $513,179 $2,473,096 $705,239 $2,562,991 263.4% Overhead Allocations
Overhead Allocation GF
305-3620-
4100
$162,814 $160,555 $211,670 $192,945 -8.8%
Overhead Allocation Fleet
305-3620-
4601
$55,363 $39,385 $67,141 $65,613 -2.3%
Total Overhead Allocations: $218,177 $199,940 $278,811 $258,558 -7.3% Transfers Out
Transfer Out - Storm Drain
300-3618-
5220
$0 $683,909 $0 $0 0%
Transfer Out - Streets
300-3618-
5305
$0 $0 $32,626 $209,862 543.2%
Transfer Out - GF
301-3606-
5100
$15,000 $0 $16,826 $0 -100%
Transfer Out - Streets
301-3606-
5305
$342,867 $36,778 $0 $611,930 N/A
Transfer Out
301-3606-
5588
$233 $66 $339 $248,388 73,170.8%
Transfer Out
301-3606-
5589
$8,840 $5,033 $0 $0 0%
Transfer Out
301-3606-
5590
$18 $687 $132,429 $0 -100%
Transfer Out
301-3606-
5591
$0 $0 $573 $15,646 2,630.5%
Transfer Out - Storm Drain
302-3606-
5220
$39,772 $637,503 $0 $0 0%
Transfer Out - Streets
302-3606-
5305
$0 $0 $96,405 $100,056 3.8%
Transfer Out - Streets
304-3620-
5305
$0 $0 $98,585 $563,810 471.9%
Transfer Out - GF
305-3620-
5100
$0 $0 $0 $2,750 N/A
Transfer Out - Storm Drain
305-3620-
5220
$0 $219,942 $0 $0 0%
Transfer Out - Storm Drain
350-7969-
5220
$0 $52,715 $0 $0 0%
Transfer Out - Streets
350-7969-
5305
$232,105 $7,582 $42,553 $71,000 66.9%
Transfer Out - Streets
351-7970-
5305
$91,779 $150,292 $178,765 $0 -100%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 220
Transfer Out - Streets
352-7971-
5305
$62,223 $92,352 $120,323 $120,323 0%
Transfer Out - Streets
353-7972-
5305
$0 $0 $0 $188,998 N/A
Transfer Out
353-7972-
5590
$0 $0 $45,000 $0 -100%
Transfer Out - Storm Drain
354-7973-
5220
$0 $26,263 $0 $0 0%
Transfer Out - Streets
354-7973-
5305
$0 $0 $0 $9,859 N/A
Transfer Out - Transit
355-7974-
5325
$0 $36,216 $10,154 $73,426 623.1%
Transfer Out
357-7976-
5590
$0 $0 $45,000 $0 -100%
Total Transfers Out: $792,836 $1,949,337 $819,578 $2,216,048 170.4% Total Expense Objects: $2,220,011 $5,361,416 $2,668,789 $5,876,820 120.2% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 221
Revenues Summary
$6,756,176
$2,794,057
(70.52% vs. prior year)
STREETS & ROADS Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 2M
4M
6M
8M
Revenues by Source
Revenue Source
License and Permits
Encroachment Permits
Transportation Permits
305-3620-
8211
$0 $0 $500 $500 0%
Total Encroachment Permits: $0 $0 $500 $500 0%
Total License and Permits: $0 $0 $500 $500 0%
Intergovernmental
POST Reimbursement
State Gas Tax - Road Maint
Rehab Account
302-3606-
8520
$380,069 $430,594 $476,952 $493,779 3.5%
Total POST Reimbursement: $380,069 $430,594 $476,952 $493,779 3.5% Grant Revenue
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 222
Grant Revenue
304-3620-
8650
$0 $0 $98,585 $563,810 471.9%
Grant Revenue
305-3620-
8650
$39,741 $215,627 $176,056 $1,019,944 479.3%
Total Grant Revenue: $39,741 $215,627 $274,641 $1,583,754 476.7% Section 2103 HUT
Section 2103 HUT
301-3606-
8509
$148,255 $157,248 $191,191 $171,330 -10.4%
Total Section 2103 HUT: $148,255 $157,248 $191,191 $171,330 -10.4% State Gas Tax 2105
State Gas Tax 2105
301-3606-
8510
$104,120 $109,829 $126,607 $119,782 -5.4%
Total State Gas Tax 2105: $104,120 $109,829 $126,607 $119,782 -5.4% State Gas Tax 2106
State Gas Tax 2106
301-3606-
8512
$42,293 $45,233 $49,005 $47,920 -2.2%
Total State Gas Tax 2106: $42,293 $45,233 $49,005 $47,920 -2.2% State Gas Tax 2107
State Gas Tax 2107
301-3606-
8514
$112,345 $149,679 $152,072 $163,698 7.6%
Total State Gas Tax 2107: $112,345 $149,679 $152,072 $163,698 7.6% State Gas Tax 2107.5
State Gas Tax 2107.5
301-3606-
8516
$16,190 $4,000 $4,000 $4,000 0%
Total State Gas Tax 2107.5: $16,190 $4,000 $4,000 $4,000 0% RSTP Federal Exchange
RSTP Federal Exchange
300-3618-
8630
$0 $407,924 $32,626 $209,862 543.2%
Total RSTP Federal Exchange: $0 $407,924 $32,626 $209,862 543.2% LTF-Streets Maintenance
LTF-Streets Maintenance
305-3620-
8025
$140,470 $0 $348,912 $280,140 -19.7%
Total LTF-Streets Maintenance: $140,470 $0 $348,912 $280,140 -19.7% Caltrans Highway Sweeping
Reim
Caltrans Highway Sweeping
Reim
305-3620-
8558
$52,214 $19,377 $76,082 $76,082 0%
Total Caltrans Highway
Sweeping Reim:
$52,214 $19,377 $76,082 $76,082 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 223
Measure T Revenues - RTP
Measure T Revenues - RTP
350-7969-
8556
$204,189 $331,936 $343,779 $345,702 0.6%
Measure T Revenues - LTP ST M
351-7970-
8556
$106,178 $172,607 $178,765 $179,765 0.6%
Measure T Revenues - LTP
SUPPL
352-7971-
8556
$71,466 $116,178 $120,323 $120,996 0.6%
Measure T Revenues - Flex
353-7972-
8556
$0 $24,220 $299,088 $300,761 0.6%
Measure T Revenues - ADA
COMP
354-7973-
8556
$4,084 $9,265 $6,876 $6,914 0.6%
Measure T Revenues - TEP
355-7974-
8556
$14,947 $21,020 $25,165 $25,306 0.6%
Measure T Revenues - TEP
ADA/S
356-7975-
8556
$1,388 $5,870 $2,338 $2,351 0.6%
Measure T Revenues - EHP
357-7976-
8556
$16,335 $22,606 $27,502 $27,656 0.6%
Total Measure T Revenues - RTP: $418,587 $703,702 $1,003,836 $1,009,451 0.6% Measure T-LTP Flex Proj Reim
Measure T-LTP Flex Proj Reim
353-7972-
8557
$0 $82,446 $0 $0 0%
Total Measure T-LTP Flex Proj
Reim:
$0 $82,446 $0 $0 0%
Total Intergovernmental: $1,454,284 $2,325,659 $2,735,924 $4,159,798 52% Fines and Penalties
Late Payment/Penalty Fees
Penalty
305-3620-
8906
$0 $0 $6 $0 -100%
Total Late Payment/Penalty
Fees:
$0 $0 $6 $0 -100%
Total Fines and Penalties: $0 $0 $6 $0 -100%
Other Revenues
Investment Earnings
Investment Earnings
301-3606-
8401
$3,469 $26,741 $20,000 $28,133 40.7%
Investment Earnings
302-3606-
8401
$2,635 $24,585 $13,817 $18,410 33.2%
Investment Earnings
305-3620-
8401
$2,656 $14,196 $9,276 $10,460 12.8%
Investment Earnings
350-7969-
8401
$1,992 $15,574 $14,000 $16,942 21%
Investment Earnings
351-7970-
8401
$331 $3,413 $2,500 $2,721 8.8%
Investment Earnings
352-7971-
8401
$220 $2,271 $1,800 $1,955 8.6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 224
Investment Earnings
353-7972-
8401
$1,172 $7,124 $6,000 $7,849 30.8%
Investment Earnings
354-7973-
8401
$94 $736 $371 $323 -12.9%
Investment Earnings
355-7974-
8401
$384 $2,971 $2,000 $2,449 22.5%
Investment Earnings
356-7975-
8401
$46 $349 $300 $351 17%
Investment Earnings
357-7976-
8401
$422 $3,266 $2,800 $3,364 20.1%
Total Investment Earnings: $13,421 $101,227 $72,864 $92,957 27.6% Unrealized Gain/Loss
Unrealized Gain/Loss
301-3606-
8403
$0 $3,447 $0 $3,447 N/A
Unrealized Gain/Loss
302-3606-
8403
$0 $3,439 $0 $3,440 N/A
Unrealized Gain/Loss
305-3620-
8403
$0 $2,120 $0 $2,120 N/A
Unrealized Gain/Loss
350-7969-
8403
$0 $1,967 $0 $1,967 N/A
Unrealized Gain/Loss
351-7970-
8403
$0 $433 $0 $434 N/A
Unrealized Gain/Loss
352-7971-
8403
$0 $288 $0 $288 N/A
Unrealized Gain/Loss
353-7972-
8403
$0 $934 $0 $935 N/A
Unrealized Gain/Loss
354-7973-
8403
$0 $98 $0 $98 N/A
Unrealized Gain/Loss
355-7974-
8403
$0 $397 $0 $397 N/A
Unrealized Gain/Loss
356-7975-
8403
$0 $46 $0 $46 N/A
Unrealized Gain/Loss
357-7976-
8403
$0 $436 $0 $436 N/A
Total Unrealized Gain/Loss: $0 $13,607 $0 $13,608 N/A
Insurance Proceeds
Insurance Proceeds
305-3620-
8988
$1,000 $0 $0 $0 0%
Total Insurance Proceeds: $1,000 $0 $0 $0 0%
Payroll Reimbursements
Payroll Reimbursements
305-3620-
8989
$4,832 $314 $420 $0 -100%
Total Payroll Reimbursements: $4,832 $314 $420 $0 -100% Misc Admin Fees
Misc Reimbursement
350-7969-
8900
$0 $0 $0 $6,500 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 225
Total Misc Admin Fees: $0 $0 $0 $6,500 N/A
Total Other Revenues: $19,254 $115,147 $73,284 $113,065 54.3% Allocated Operational Costs
Overhead Allocation Sewer
Overhead Allocation -Sewer
305-3620-
9240
$91,069 $91,069 $91,069 $91,069 0%
Total Overhead Allocation Sewer: $91,069 $91,069 $91,069 $91,069 0% Overhead Allocation -Solid
Waste
Overhead Allocation-Solid
Waste
305-3620-
9260
$242,852 $242,852 $242,852 $242,852 0%
Total Overhead Allocation -Solid
Waste:
$242,852 $242,852 $242,852 $242,852 0%
Overhead Allocation Water
Overhead Allocation Water
305-3620-
9280
$151,782 $151,782 $151,782 $151,782 0%
Total Overhead Allocation Water: $151,782 $151,782 $151,782 $151,782 0% Total Allocated Operational Costs: $485,703 $485,703 $485,703 $485,703 0% Transfers In
Transfer In - ARPA
Transfer In - ARPA
305-3620-
7303
$4,533 $0 $0 $0 0%
Total Transfer In - ARPA: $4,533 $0 $0 $0 0%
Transfer-In
Transfer-In
302-3606-
7100
$14,502 $14,502 $14,502 $14,502 0%
Transfer-In
305-3620-
7100
$0 $1,678 $2,457 $2,355 -4.2%
Transfer In
305-3620-
7220
$0 $2,213,109 $0 $0 0%
Transfer-In
305-3620-
7300
$0 $0 $32,626 $209,862 543.2%
Transfer-In
305-3620-
7301
$342,867 $36,778 $0 $611,930 N/A
Transfer-In
305-3620-
7302
$0 $0 $96,405 $100,056 3.8%
Transfer-In
305-3620-
7350
$232,105 $7,582 $42,553 $71,000 66.9%
Transfer-In
305-3620-
7351
$91,779 $150,292 $178,765 $0 -100%
Transfer-In
305-3620-
7352
$62,223 $92,352 $120,323 $120,323 0%
Transfer-In
305-3620-
7353
$0 $0 $0 $188,998 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 226
Transfer-In
305-3620-
7354
$0 $0 $0 $9,859 N/A
Transfer-In
305-3620-
7390
$0 $0 $0 $59,901 N/A
Transfer-In
305-3620-
7403
$0 $0 $80,486 $44,514 -44.7%
Transfer IN
305-3620-
7587
$518 $0 $0 $0 0%
Total Transfer-In: $743,993 $2,516,294 $568,117 $1,433,300 152.3% Transfer In - HSIP
Transfer In - HSIP
305-3620-
7304
$0 $0 $98,585 $563,810 471.9%
Total Transfer In - HSIP: $0 $0 $98,585 $563,810 471.9% Total Transfers In: $748,525 $2,516,294 $666,702 $1,997,110 199.6% Total Revenue Source: $2,707,766 $5,442,803 $3,962,119 $6,756,176 70.5% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 227
Streets & Roads Position Summary
300,301,302,305,320,350-357
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 153,421 8,438 161,859 25% 40,465 Deputy Director of Public Works Y MM57 96,578 17,383 113,961 35% 39,886 Senior Administrative Supervisor Y MM45 87,464 13,557 101,021 15% 15,153 Administrative Analyst Y 33 55,888 - 55,888 25% 13,972
Administrative Analyst Y 33 65,042 1,626 66,668 25% 16,667 Specialized Maintenance Worker I Y 25 25,407 - 25,407 34% 8,638 Specialized Maintenance Worker I Y 25 20,821 - 20,821 34% 7,079 Streets & Construction Worker I Y 24 44,928 - 44,928 100% 44,928 Streets & Construction Worker II Y 30 57,679 3,172 60,851 100% 60,851 Streets & Construction Worker III Y 34 57,470 1,437 58,907 100% 58,907 Subtotal Salaries & Wages 306,547
BENEFITS & OTHER PAY
Health & Related Benefits 53,918
Holiday Payout -
Insurances (Not Workers Compensation) 1,600
Leave Payout 2,775
Medicare Tax 5,247
Overtime 1,477
PARS-Supplemental Retirement 632
PERS - Employer Portion 28,928
PERS - Employer Portion Safety -
PERS - 457 Employer Share 4,674
Shift Differential -
Standby 1,743
Unemployment Ins 2,449
Uniform Allowance 3,140
Worker Compensation 45,293
Essential Worker Pay -
Subtotal Benefits 151,876
TOTAL WAGES & BENEFITS 458,423
City of Chowchilla | FY 2024-2025 BUDGET Page 228
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 2023 – 2024
Completed implementation of a SCADA system;
Completed Well 5 Rehab;
Completed 5-year cross-connection survey to satisfy state requirements for backflow assemblies; Continue Fairmead Consolidation Study project;
Maintained updates of Standard Operating Procedures for Water operation; Installed new fire hydrants to replace “out of service” hydrants; Finish development of the water system master plan;
Received a ½-ton truck;
Well 14 electrical repairs.
FY 2024 – 2025 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.
Water Main Replacement; Various Locations construction/maintenance (G2.1, G2.4); Well No. 15 Development construction/maintenance (G2.1, G2.4); Water Tanks Backup Generators construction/maintenance (G2.1, G5.4); Well No. 16 Development planning/design/construction (G2.1, G2.4); Berenda Slough Water Extension construction/maintenance (G2.1, G2.4); Strive to attain 100% backflow compliance City backflow with state standards (G3.2); 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); Continue Fairmead Consolidation Study project (G2.1, G2.4); Install new fire hydrants to replace “out of service” hydrants (G3.2); Distribution system upgrades city wide (G3.2);
Broken inline valves city wide (G3.2);
Purchase of new 1-ton truck and heavy-duty dump trailer (G3.2); New employee certified with Grade 2 certification (G3.2).
City of Chowchilla | FY 2024-2025 BUDGET Page 229
Expenditures Summary
$7,877,004
$1,833,031
(30.33% vs. prior year)
WATER Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 2M
4M
6M
8M
10M
City of Chowchilla | FY 2024-2025 BUDGET Page 230
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (46.7%)
Operations and Maintenance (17.1%)
Salaries and Benefififits (9.5%)
Overhead Allocations (9.3%)
Debt Service (7%)
Depreciation (6.4%)
Transfers Out (3.9%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Depreciation Debt Service
Overhead Allocations Salaries and Benefits Operations and Maintenance Capital Outlay
FY2022
FY2023
FY2024
FY2025
0 2
4 6
8 10
City of Chowchilla | FY 2024-2025 BUDGET Page 231
Expense Objects
Salaries and Benefits
Salaries/Wages
280-7605-
1010
$395,082 $418,004 $470,756 $500,620 6.3%
Overtime
280-7605-
1060
$12,073 $19,617 $18,478 $18,478 0%
Standby
280-7605-
1080
$19,431 $8,120 $7,899 $8,050 1.9%
Essential Worker Pay
280-7605-
1099
$11,460 $13,950 $0 $0 0%
Medicare Tax
280-7605-
2010
$5,854 $6,154 $7,637 $8,809 15.3%
Leave Payout
280-7605-
2030
$3,900 $3,534 $3,861 $3,591 -7%
Health Insurance
280-7605-
2040
$54,033 $34,255 $69,073 $94,634 37%
Unemployment Ins
280-7605-
2050
$3,872 -$1,564 $3,822 $4,472 17%
Retirement-Employer
Portion
280-7605-
2060
-$719,764 $661,071 $48,821 $51,884 6.3%
PARS-Supplemental
Retirement
280-7605-
2061
$2,163 $1,552 $605 $1,585 162%
Retire-Employer Portion
Safety
280-7605-
2063
$2,111 $1,029 $2,226 $2,583 16%
457 ER Match
280-7605-
2066
$0 $4,213 $5,514 $6,196 12.4%
Uniforms Allowance
280-7605-
2070
$1,950 $1,795 $2,240 $2,840 26.8%
Workers Comp Ins
280-7605-
2080
$57,669 $49,045 $41,007 $40,812 -0.5%
Contracted Payroll Services
280-7605-
2090
$4,482 $0 $0 $0 0%
Insurances - Not Workers
Comp
280-7605-
2091
$528 $297 $4,858 $4,692 -3.4%
Total Salaries and Benefits: -$145,154 $1,221,072 $686,797 $749,246 9.1% Operations and Maintenance
Postage & Billing Expenses
280-7605-
3002
$0 $4,849 $10,000 $15,000 50%
Office Supplies
280-7605-
3004
$1,749 $728 $1,000 $1,000 0%
Uniform/Laundry Allowance
280-7605-
3014
$1,480 $1,207 $1,500 $1,500 0%
Special Equipment O/M
280-7605-
3016
$6,959 $7,341 $16,000 $15,000 -6.2%
Bank Service Fees
280-7605-
3026
$128,288 $2,653 $0 $0 0%
Bad Debt Expense
280-7605-
3032
$1,638 $72,015 $1,500 $1,500 0%
Travel & Training
280-7605-
3052
$2,327 $1,687 $2,000 $3,000 50%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 232
Employee
Evaluation/Recruitment
280-7605-
3060
$433 $0 $500 $500 0%
Contract Services - Presort
280-7605-
3066
$14,078 $6,626 $0 $0 0%
Professional Memberships
280-7605-
3078
$3,404 $2,345 $4,000 $4,000 0%
Cellular Phones
280-7605-
3108
$9,796 $6,962 $6,500 $6,245 -3.9%
Building O/M
280-7605-
3152
$2,722 $3,960 $4,000 $4,000 0%
Energy
280-7605-
3156
$473,968 $648,246 $620,000 $765,753 23.5%
System Repairs
280-7605-
3170
$260,798 $199,887 $177,800 $180,000 1.2%
Vehicle O/M
280-7605-
3202
$5,353 $4,728 $8,000 $8,000 0%
Fuels
280-7605-
3204
$11,243 $12,070 $22,100 $24,850 12.4%
Contract Services
280-7605-
3364
$63,935 $27,179 $58,600 $120,000 104.8%
Groundwater Management
Plan
280-7605-
3365
$2,500 $2,850 $7,500 $7,500 0%
Advertising
280-7605-
3374
$0 $0 $200 $200 0%
Liability Insurance
280-7605-
3404
$39,869 $45,724 $53,927 $74,457 38.1%
Recording/Filing Fees
280-7605-
3454
$0 $0 $800 $800 0%
State Regulatory Fees
(Mandate
280-7605-
3458
$31,259 $25,983 $30,000 $30,000 0%
Chemicals
280-7605-
3466
$21,033 $39,190 $48,000 $50,000 4.2%
Laboratory O/M
280-7605-
3502
$24,392 $12,408 $20,000 $35,000 75%
Bank Service Fees
282-7705-
3026
$0 $2,010 $0 $0 0%
Bad Debt Expense
282-7705-
3032
$721 $7,212 $500 $500 0%
Contract Services
283-7605-
3364
$1,600 $1,600 $1,700 $1,700 0%
Total Operations and
Maintenance:
$1,109,544 $1,139,459 $1,096,127 $1,350,505 23.2%
Debt Service
USDA Bond Principal Pmt
281-7705-
3804
$70,001 $0 $0 $0 0%
USDA Bond Interest
Payment
281-7705-
3938
$1,531 -$1,268 $0 $0 0%
Trustee Fees
282-7705-
3372
$945 $1,050 $1,000 $1,050 5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 233
State Loan Principal Pmt
282-7705-
3804
$0 $0 $160,300 $160,300 0%
Bank Service Fees
283-7605-
3326
$3,000 $3,300 $3,300 $3,300 0%
Bond Payment
283-7605-
3804
$0 $0 $25,000 $25,000 0%
Amortization of Bond
Discounts
283-7605-
3805
$5,234 $5,234 $5,234 $5,234 0%
Bond Interest Payment
283-7605-
3938
$360,649 $359,745 $358,737 $358,737 0%
Total Debt Service: $441,360 $368,061 $553,571 $553,621 0% Capital Outlay
Vehicles, Machinery & Equip
280-7605-
6400
$0 $0 $21,000 $15,000 -28.6%
Fleet Program
280-7605-
6401
$0 $0 $6,052 $18,252 201.6%
Infrastructure
280-7605-
6500
$0 $0 $20,000 $75,000 275%
Construction in Progress
280-7605-
6600
$0 $0 $1,980,082 $3,567,335 80.2%
Total Capital Outlay: $0 $0 $2,027,134 $3,675,587 81.3% Overhead Allocations
Overhead Allocation GF
280-7605-
4100
$288,579 $333,708 $402,876 $389,188 -3.4%
Overhead Allocation Streets
280-7605-
4305
$151,782 $151,782 $151,782 $151,782 0%
Overhead Allocation Fleet
280-7605-
4601
$24,008 $13,532 $38,601 $37,722 -2.3%
Overhead Allocation IT
280-7605-
4602
$120,116 $178,190 $151,576 $153,494 1.3%
Total Overhead Allocations: $584,485 $677,212 $744,835 $732,186 -1.7% Depreciation
Depreciation Expense
280-7605-
6000
$501,035 $506,149 $631,299 $506,149 -19.8%
Total Depreciation: $501,035 $506,149 $631,299 $506,149 -19.8% Transfers Out
Transfer Out - GF
280-7605-
5100
$0 $5,278 $0 $5,500 N/A
Transfer Out
280-7605-
5105
$5,000 $0 $0 $0 0%
Transfers Out
280-7605-
5283
$279,831 $313,840 $304,210 $304,210 0%
Transfer Out - Water
281-7705-
5280
$0 $8,236 $0 $0 0%
Total Transfers Out: $284,831 $327,354 $304,210 $309,710 1.8% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 234
Total Expense Objects: $2,776,101 $4,239,308 $6,043,973 $7,877,004 30.3% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 235
Revenues Summary
$6,714,705
$2,036,374
(43.53% vs. prior year)
WATER Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 2M
4M
6M
8M
Revenues by Source
Revenue Source
Charges for Services
Stand-By Service Fees
Stand-By Service Fees
280-7605-
8755
$231 $765 $1,100 $1,000 -9.1%
Total Stand-By Service Fees: $231 $765 $1,100 $1,000 -9.1% Water Sales
Water Sales
280-7605-
8760
$2,471,837 $2,677,901 $2,960,225 $2,952,350 -0.3%
Total Water Sales: $2,471,837 $2,677,901 $2,960,225 $2,952,350 -0.3% Water Bond-Systems
Upgrade
Water Bond-Systems
Upgrade
282-7705-
8756
$193,431 $205,942 $200,000 $205,000 2.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 236
Total Water Bond-Systems
Upgrade:
$193,431 $205,942 $200,000 $205,000 2.5%
Application Fee-BL
Application Fee
280-7605-
8200
$7,696 $8,814 $8,000 $8,000 0%
Total Application Fee-BL: $7,696 $8,814 $8,000 $8,000 0% Hydrant Meter Rent
Hydrant Meter Rent
280-7605-
8100
$1,077 $780 $1,040 $1,000 -3.8%
Total Hydrant Meter Rent: $1,077 $780 $1,040 $1,000 -3.8% Repairs charged to Customer
Repairs charged to
Customer
280-7605-
8407
$0 $0 $1,900 $1,000 -47.4%
Total Repairs charged to
Customer:
$0 $0 $1,900 $1,000 -47.4%
Water Sales-LLMD
Water Sales-LLMD
280-7605-
8761
$9,100 $0 $11,600 $11,600 0%
Total Water Sales-LLMD: $9,100 $0 $11,600 $11,600 0%
Bulk Water Sales
Bulk Water Sales
280-7605-
8762
$17 $480 $2,800 $1,500 -46.4%
Total Bulk Water Sales: $17 $480 $2,800 $1,500 -46.4%
Water
Disconnect/Reconnect
Water
Disconnect/Reconnect
280-7605-
8766
$1,000 $40,025 $34,000 $35,000 2.9%
Total Water
Disconnect/Reconnect:
$1,000 $40,025 $34,000 $35,000 2.9%
Water Turn Offs/Repairs
Water Turn Offs/Repairs
280-7605-
8774
$0 $0 $1,000 $1,000 0%
Total Water Turn
Offs/Repairs:
$0 $0 $1,000 $1,000 0%
Water Connection Fees
Water Connection Fees
280-7605-
8778
$55,992 $29,252 $10,000 $25,000 150%
Total Water Connection Fees: $55,992 $29,252 $10,000 $25,000 150% Water Systems Upgrade
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 237
Water Systems Upgrade
282-7705-
8757
$29 $29 $40,000 $0 -100%
Total Water Systems
Upgrade:
$29 $29 $40,000 $0 -100%
Total Charges for Services: $2,740,410 $2,963,988 $3,271,665 $3,242,450 -0.9% Fines and Penalties
Administrative Fines
Administrative Citations
280-7605-
8301
$1,350 $7,150 $7,500 $7,500 0%
Total Administrative Fines: $1,350 $7,150 $7,500 $7,500 0% Business License Penalties
Utilities Penalties
280-7605-
8405
$10,256 $78,987 $90,000 $80,000 -11.1%
Total Business License
Penalties:
$10,256 $78,987 $90,000 $80,000 -11.1%
Late Payment/Penalty Fees
Penalty
280-7605-
8906
$0 $0 $26 $0 -100%
Total Late Payment/Penalty
Fees:
$0 $0 $26 $0 -100%
Utilities Interest Charged
Utilities Interest Charged
280-7605-
8406
$0 $0 $500 $500 0%
Total Utilities Interest
Charged:
$0 $0 $500 $500 0%
Total Fines and Penalties: $11,606 $86,137 $98,026 $88,000 -10.2% Other Revenues
Investment Earnings
Investment Earnings
280-7605-
8401
$3,550 $27,974 $17,232 $17,232 0%
Investment Earnings
281-7705-
8401
$506 $0 $0 $0 0%
Investment Earnings
282-7705-
8401
$2,854 $20,635 $15,853 $18,938 19.5%
Investment Earnings
283-7605-
8401
$8 $9 $0 $0 0%
Total Investment Earnings: $6,919 $48,618 $33,085 $36,170 9.3% Unrealized Gain/Loss
Unrealized Gain/Loss
280-7605-
8403
$0 $3,632 $0 $3,632 N/A
Unrealized Gain/Loss
282-7705-
8403
$0 $2,752 $0 $2,752 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 238
Total Unrealized Gain/Loss: $0 $6,384 $0 $6,384 N/A
Collections Proceeds
Collections Proceeds
280-7605-
8772
$1,606 $1,711 $3,500 $3,500 0%
Collections Proceeds
282-7705-
8772
$66 $113 $84 $0 -100%
Total Collections Proceeds: $1,672 $1,824 $3,584 $3,500 -2.3% Payroll Reimbursements
Payroll Reimbursements
280-7605-
8989
$19,936 $924 $2,000 $0 -100%
Total Payroll
Reimbursements:
$19,936 $924 $2,000 $0 -100%
Misc Admin Fees
Miscellaneous Revenue
280-7605-
8900
$6,617 $7,105 $25,300 $7,000 -72.3%
Total Misc Admin Fees: $6,617 $7,105 $25,300 $7,000 -72.3% Amortization of Premium
Amortization of Premium
283-7605-
8300
$21,250 $21,250 $21,250 $21,250 0%
Total Amortization of
Premium:
$21,250 $21,250 $21,250 $21,250 0%
CREB Subsidy Revenue
CREB Subsidy Revenue
283-7605-
8500
$69,394 $69,708 $68,511 $68,511 0%
Total CREB Subsidy Revenue: $69,394 $69,708 $68,511 $68,511 0% Total Other Revenues: $125,788 $155,814 $153,730 $142,815 -7.1% Transfers In
Transfer In - ARPA
Transfer In - ARPA
280-7605-
7303
$11,460 $54,748 $450,700 $2,937,230 551.7%
Total Transfer In - ARPA: $11,460 $54,748 $450,700 $2,937,230 551.7% Transfer-In
Transfer In
280-7605-
7281
$0 $8,236 $0 $0 0%
Transfer-In
280-7605-
7396
$0 $0 $400,000 $0 -100%
Transfer-In
283-7605-
7280
$279,831 $313,840 $304,210 $304,210 0%
Total Transfer-In: $279,831 $322,076 $704,210 $304,210 -56.8% Total Transfers In: $291,291 $376,824 $1,154,910 $3,241,440 180.7% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 239
Total Revenue Source: $3,169,095 $3,582,762 $4,678,331 $6,714,705 43.5% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 240
Water Position Summary
280-283
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 153,421 8,438 161,859 30% 48,558 Fire Chief/Code Enforcement Officer Y M4 135,386 3,385 138,771 10% 13,877 Deputy Director of Public Works Y MM57 96,578 17,383 113,961 35% 39,886 Senior Administrative Supervisor Y MM45 87,464 13,565 101,029 35% 35,360 Administrative Analyst Y 33 55,888 - 55,888 35% 19,561
Administrative Analyst Y 33 65,042 1,626 66,668 35% 23,334 Fire Specialist Y 28 1,684 - 1,684 100% 1,684
Fire Specialist Y 28 1,684 - 1,684 100% 1,684
Fire Specialist Y 28 1,684 - 1,684 100% 1,684
Fire Specialist Y 28 1,684 - 1,684 100% 1,684
Fire Specialist Y 28 1,684- 1,684 100% 1,684
Fire Specialist Y 28 1,684 - 1,684 100% 1,684
Fire Specialist Y 28 1,684 - 1,684 100% 1,684
Specialized Maintenance Worker I Y 25 25,407 - 25,407 33% 8,384 Specialized Maintenance Worker I Y 25 20,821 - 20,821 33% 6,871 Water Systems Supervisor Y MM46 81,053 8,509 89,562 100% 89,562 Water Systems Worker III Y 36 54,662 - 54,662 100% 54,662 Water Systems Worker II Y 31 55,514 1,388 56,902 100% 56,902 Water Systems Worker I Y 26 47,195 - 47,195 100% 47,195 Water Systems Worker I Y 26 44,680 44,680 100% 44,680
Subtotal Salaries & Wages 500,620
BENEFITS & OTHER PAY
Health & Related Benefits 94,634
Holiday Payout -
Insurances (Not Workers Compensation) 4,692
Leave Payout 3,591
Medicare Tax 8,809
Overtime 18,478
PARS-Supplemental Retirement 1,585
PERS - Employer Portion 51,884
PERS - Employer Portion Safety 2,583
PERS - 457 Employer Share 6,196
Shift Differential -
Standby 8,050
Unemployment Ins 4,472
Uniform Allowance 2,840
Worker Compensation 40,812
Essential Worker Pay -
Subtotal Benefits 248,626
TOTAL WAGES & BENEFITS 749,246
City of Chowchilla | FY 2024-2025 BUDGET Page 241
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 2023 – 2024
Completed contract amendment with Mid Valley Disposal to reflect mandatory state requirements; Created SB1383 Compliance Plan;
City-wide annual curbside clean up.
FY 2024 – 2025 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 (G2.4); Strive to attain 100% organic recycling compliance through education and outreach (G2.4); Continue to maintain updates of Standard Operating Procedures for Solid Waste operations (G2.1); Conduct the annual citywide cleanup day (G2.4).
City of Chowchilla | FY 2024-2025 BUDGET Page 242
Expenditures Summary
$2,506,415
$366,448
(17.12% vs. prior year)
SOLID WASTE Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
City of Chowchilla | FY 2024-2025 BUDGET Page 243
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (80%)
Overhead Allocations (20%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Overhead Allocations Operations and Maintenance FY2022
FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
3 City of Chowchilla | FY 2024-2025 BUDGET Page 244
Expense Objects
Operations and Maintenance
Postage & Billing Expense
260-5605-
3002
$0 $4,761 $10,000 $15,000 50%
Bank Service Fees
260-5605-
3026
$0 $1,160 $0 $0 0%
Bad Debt Expense
260-5605-
3032
$4,249 $45,691 $2,000 $2,000 0%
Contract Services - Presort
260-5605-
3066
$15,784 $6,618 $0 $0 0%
State Recycling Grant
Expense
260-5605-
3199
$1,846 $0 $5,000 $5,000 0%
Legal Fees
260-5605-
3352
$552 $0 $600 $600 0%
Contract Services
260-5605-
3364
$0 $5,085 $50,000 $62,000 24%
Locking Lid Fee
260-5605-
3392
$12,731 $19,253 $20,000 $22,000 10%
CWD Prop Tax
260-5605-
3464
$1,026 $0 $1,050 $1,050 0%
Disposal Service
260-5605-
3508
$1,294,380 $1,555,949 $1,603,811 $1,898,511 18.4%
Total Operations and
Maintenance:
$1,330,568 $1,638,516 $1,692,461 $2,006,161 18.5%
Overhead Allocations
Overhead Allocation GF
260-5605-
4100
$218,848 $215,094 $204,654 $257,402 25.8%
Overhead Allocation Streets
260-5605-
4305
$242,852 $242,852 $242,852 $242,852 0%
Total Overhead Allocations: $461,700 $457,946 $447,506 $500,254 11.8% Transfers Out
Transfer Out - GF
260-5605-
5100
$0 $5,278 $0 $0 0%
Total Transfers Out: $0 $5,278 $0 $0 0%
Total Expense Objects: $1,792,268 $2,101,740 $2,139,967 $2,506,415 17.1% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 245
Revenues Summary
$2,542,154
$25,042
(0.99% vs. prior year)
SOLID WASTE Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
Revenues by Source
Revenue Source
Charges for Services
Refuse Collection Charges
Refuse Collection Charges
260-5605-
8750
$2,069,396 $2,308,210 $2,429,954 $2,450,377 0.8%
Total Refuse Collection
Charges:
$2,069,396 $2,308,210 $2,429,954 $2,450,377 0.8%
Locking Lid Revenues
Locking Lid Revenues
260-5605-
8760
$12,579 $0 $21,758 $22,002 1.1%
Total Locking Lid Revenues: $12,579 $0 $21,758 $22,002 1.1% Total Charges for Services: $2,081,975 $2,308,210 $2,451,712 $2,472,379 0.8% Intergovernmental
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 246
State Recycling Grant
Revenue
State Recycling Grant
Revenue
260-5605-
8388
$25,453 $5,047 $5,000 $5,000 0%
Total State Recycling Grant
Revenue:
$25,453 $5,047 $5,000 $5,000 0%
Total Intergovernmental: $25,453 $5,047 $5,000 $5,000 0% Fines and Penalties
Penalty
Penalty
260-5605-
8009
$8,371 $51,006 $50,000 $50,000 0%
Total Penalty: $8,371 $51,006 $50,000 $50,000 0%
Total Fines and Penalties: $8,371 $51,006 $50,000 $50,000 0% Other Revenues
Investment Earnings
Investment Earnings
260-5605-
8401
$418 $11,215 $10,000 $12,187 21.9%
Total Investment Earnings: $418 $11,215 $10,000 $12,187 21.9% Unrealized Gain/Loss
Unrealized Gain/Loss
260-5605-
8403
$0 $1,588 $0 $1,588 N/A
Total Unrealized Gain/Loss: $0 $1,588 $0 $1,588 N/A
Collections Proceeds
Collections Proceeds
260-5605-
8772
$420 $412 $400 $1,000 150%
Total Collections Proceeds: $420 $412 $400 $1,000 150%
Total Other Revenues: $838 $13,216 $10,400 $14,775 42.1% Total Revenue Source: $2,116,636 $2,377,479 $2,517,112 $2,542,154 1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 247
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 2023 – 2024
Completed repair and replace dewatering tile beds;
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 2024 – 2025 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.
Fairmead Sewer Consolidation planning/design (G2.1, G2.4); Sewer Main Replacement; Various Locations construction/maintenance (G2.1, G2.4); WWTP Aeration System Upgrade construction construction/maintenance (G2.1, G2.4); Replace Chain Scrapers planning/design (G2.1, G2.4);
Install Screw Press planning/design (G2.1, G2.4);
Continue maintenance of Lift Stations City wide (G2.1); Continue to maintain updates of Standard Operating Procedures for Sewer operations (G2.1); City of Chowchilla | FY 2024-2025 BUDGET Page 248
Expenditures Summary
$5,418,718
$3,180,199
(142.07% vs. prior year)
SEWER Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
6M
City of Chowchilla | FY 2024-2025 BUDGET Page 249
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (61.2%)
Operations and Maintenance (8.6%)
Salaries and Benefififits (8%)
Overhead Allocations (7.7%)
Debt Service (6.7%)
Depreciation (5.8%)
Transfers Out (2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Depreciation Debt Service
Overhead Allocations Salaries and Benefits Operations and Maintenance Capital Outlay
FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 City of Chowchilla | FY 2024-2025 BUDGET Page 250
Expense Objects
Salaries and Benefits
Salaries/Wages
240-5705-
1010
$301,750 $299,441 $339,146 $288,679 -14.9%
Overtime
240-5705-
1060
$2,302 $11,054 $9,860 $4,360 -55.8%
Standby
240-5705-
1080
$17,182 $2,061 $2,048 $1,466 -28.4%
Essential Worker Pay
240-5705-
1099
$7,393 $6,500 $0 $0 0%
Medicare Tax
240-5705-
2010
$4,441 $4,622 $5,395 $5,271 -2.3%
Leave Payout
240-5705-
2030
$2,220 $12,493 $3,581 $2,967 -17.1%
Health Insurance
240-5705-
2040
$60,122 $29,525 $56,207 $73,916 31.5%
Unemployment Ins
240-5705-
2050
$2,303 -$915 $2,652 $2,509 -5.4%
Retirement-Employer
Portion
240-5705-
2060
-$439,522 $399,882 $30,834 $27,722 -10.1%
PARS-Supplemental
Retirement
240-5705-
2061
$1,603 $126 $605 $614 1.5%
457 ER Match
240-5705-
2066
$0 $2,130 $2,417 $4,193 73.5%
Uniforms Allowance
240-5705-
2070
$300 $1,311 $1,660 $2,460 48.2%
Workers Comp Ins
240-5705-
2080
$42,068 $35,918 $23,372 $19,015 -18.6%
Contracted Payroll Services
240-5705-
2090
$1,695 $0 $0 $0 0%
Insurances - Not Workers
Comp
240-5705-
2091
$224 $126 $2,205 $1,983 -10.1%
Total Salaries and Benefits: $4,082 $804,273 $479,982 $435,155 -9.3% Operations and Maintenance
Postage & Billing Expenses
240-5705-
3002
$0 $6,410 $10,000 $15,000 50%
Office Supplies
240-5705-
3004
$1,989 $1,719 $2,000 $2,000 0%
Uniform/Laundry Allowance
240-5705-
3014
$1,094 $1,471 $1,500 $1,500 0%
Special Equipment O/M
240-5705-
3016
$8,360 $8,313 $7,000 $7,000 0%
Bad Debt Expense
240-5705-
3032
$3,609 $44,099 $4,500 $4,500 0%
Travel & Training
240-5705-
3052
$1,449 $2,488 $1,500 $1,500 0%
Employee
Evaluation/Recruitment
240-5705-
3060
$111 $207 $500 $500 0%
Contracted Services -
Presort
240-5705-
3066
$9,936 $5,279 $0 $0 0%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 251
Cellular Phones
240-5705-
3108
$1,135 $1,014 $1,000 $1,000 0%
Building O/M
240-5705-
3152
$1,994 $3,408 $6,000 $6,000 0%
Energy
240-5705-
3156
$104,902 $134,861 $130,000 $140,000 7.7%
Chemicals
240-5705-
3158
$20,840 $10,097 $8,000 $8,000 0%
Horticultural O/M
240-5705-
3162
$1,025 $2,578 $6,500 $6,500 0%
System Repairs
240-5705-
3170
$23,542 $61,971 $80,000 $100,000 25%
Sludge Disposal
240-5705-
3174
$14,298 $20,941 $25,000 $25,000 0%
Vehicle O/M
240-5705-
3202
$6,368 $1,691 $5,000 $5,000 0%
Fuels
240-5705-
3204
$4,347 $7,895 $15,500 $16,109 3.9%
Advertising
240-5705-
3374
$0 $0 $500 $500 0%
Liability Insurance
240-5705-
3404
$31,408 $36,042 $42,429 $48,210 13.6%
Mandated Costs/Fees
240-5705-
3458
$42,190 $63,416 $66,000 $66,000 0%
Property Taxes
240-5705-
3464
$4,241 $4,241 $4,241 $4,241 0%
Laboratory O/M
240-5705-
3502
$5,521 $10,066 $10,000 $10,000 0%
Total Operations and
Maintenance:
$288,360 $428,207 $427,170 $468,560 9.7%
Debt Service
Bank Service Fees
240-5705-
3026
$0 $6,048 $0 $0 0%
Contract Services
240-5705-
3364
$53,655 $11,156 $139,000 $172,000 23.7%
Bank Service Fees
242-5705-
3026
$0 $6,408 $3,300 $3,300 0%
Contract Services
242-5705-
3364
$4,600 $1,600 $1,600 $1,600 0%
Sewer Bond Principal
242-5705-
3804
$0 $0 $45,000 $45,000 0%
Amortization of Bond
Discounts
242-5705-
3805
$5,174 $5,174 $5,174 $5,174 0%
Bond Interest Payment
242-5705-
3938
$137,862 $136,418 $133,531 $133,531 0%
Total Debt Service: $201,290 $166,804 $327,605 $360,605 10.1% Capital Outlay
Vehicles, Machinery & Equip
240-5705-
6400
$0 $0 $26,000 $160,000 515.4%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 252
Fleet Program
240-5705-
6401
$0 $0 $0 $9,633 N/A
Infrastructure
240-5705-
6500
$0 $0 $165,000 $720,000 336.4%
Construction in Progress
240-5705-
6600
$0 $0 $0 $2,426,300 N/A
Total Capital Outlay: $0 $0 $191,000 $3,315,933 1,636.1% Overhead Allocations
Overhead Allocation GF
240-5705-
4100
$222,856 $246,756 $301,488 $290,809 -3.5%
Overhead Allocation Streets
240-5705-
4305
$91,069 $91,069 $91,069 $91,069 0%
Overhead Allocation Fleet
240-5705-
4601
$9,835 $13,532 $10,779 $10,534 -2.3%
Overhead Allocation IT
240-5705-
4602
$18,947 $24,127 $25,272 $25,639 1.5%
Total Overhead Allocations: $342,707 $375,484 $428,608 $418,051 -2.5% Depreciation
Depreciation Expense
240-5705-
6000
$324,855 $311,391 $280,479 $314,456 12.1%
Total Depreciation: $324,855 $311,391 $280,479 $314,456 12.1% Transfers Out
Transfer Out - GF
240-5705-
5100
$0 $5,278 $0 $5,500 N/A
Transfer Out
240-5705-
5105
$5,000 $0 $0 $0 0%
Transfer Out - CREB Bond
240-5705-
5242
$61,628 $139,329 $103,675 $100,458 -3.1%
Total Transfers Out: $66,628 $144,607 $103,675 $105,958 2.2% Total Expense Objects: $1,227,923 $2,230,766 $2,238,519 $5,418,718 142.1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 253
Revenues Summary
$4,880,308
$2,465,535
(102.10% vs. prior year)
SEWER Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
6M
Revenues by Source
Revenue Source
Charges for Services
Sewer Service Charges
Sewer Service Charges
240-5705-
8740
$1,669,045 $1,866,698 $1,991,571 $2,055,088 3.2%
Total Sewer Service
Charges:
$1,669,045 $1,866,698 $1,991,571 $2,055,088 3.2%
Sewer Debt Service
Charges
Sewer Debt Service
Charges
240-5705-
8741
$81,843 $87,500 $88,000 $88,000 0%
Total Sewer Debt Service
Charges:
$81,843 $87,500 $88,000 $88,000 0%
Sewer Connection Fees
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 254
Sewer Connection Fees
240-5705-
8745
$33,434 $17,522 $5,000 $5,000 0%
Total Sewer Connection
Fees:
$33,434 $17,522 $5,000 $5,000 0%
Total Charges for Services: $1,784,322 $1,971,721 $2,084,571 $2,148,088 3% Fines and Penalties
Late Payment/Penalty Fees
Penalty
240-5705-
8906
$0 $0 $11 $0 -100%
Total Late Payment/Penalty
Fees:
$0 $0 $11 $0 -100%
Penalty
Penalty
240-5705-
8009
$7,029 $46,725 $50,000 $50,000 0%
Total Penalty: $7,029 $46,725 $50,000 $50,000 0%
Total Fines and Penalties: $7,029 $46,725 $50,011 $50,000 0% Other Revenues
Investment Earnings
Investment Earnings
240-5705-
8401
$6,924 $61,722 $33,089 $63,399 91.6%
Investment Earnings
242-5705-
8401
$22 $985 $2,600 $3,303 27%
Total Investment Earnings: $6,946 $62,707 $35,689 $66,702 86.9% Unrealized Gain/Loss
Unrealized Gain/Loss
240-5705-
8403
$0 $8,281 $0 $8,281 N/A
Unrealized Gain/Loss
242-5705-
8403
$0 $148 $0 $149 N/A
Total Unrealized Gain/Loss: $0 $8,430 $0 $8,430 N/A
Gain/Loss on Sale of Assets
Gain/Loss on Sale of Assets
240-5705-
8411
$1,280 $827 $0 $0 0%
Total Gain/Loss on Sale of
Assets:
$1,280 $827 $0 $0 0%
Collections Proceeds
Collections Proceeds
240-5705-
8772
$444 $681 $1,000 $1,000 0%
Total Collections Proceeds: $444 $681 $1,000 $1,000 0%
Payroll Reimbursements
Payroll Reimbursements
240-5705-
8989
$744 $392 $520 $0 -100%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 255
Total Payroll
Reimbursements:
$744 $392 $520 $0 -100%
Misc Admin Fees
Misc Reimbursement
240-5705-
8900
$4,297 $279 $4,377 $2,070,700 47,208.7%
Total Misc Admin Fees: $4,297 $279 $4,377 $2,070,700 47,208.7% Amortization of Premium
Amortization of Premium
242-5705-
8300
$3,003 $3,003 $3,003 $3,003 0%
Total Amortization of
Premium:
$3,003 $3,003 $3,003 $3,003 0%
CREB Subsidy Revenue
CREB Subsidy Revenue
242-5705-
8500
$82,982 $41,491 $81,927 $81,927 0%
Total CREB Subsidy
Revenue:
$82,982 $41,491 $81,927 $81,927 0%
Total Other Revenues: $99,697 $117,810 $126,516 $2,231,762 1,664% Transfers In
Transfer In - ARPA
Transfer In - ARPA
240-5705-
7303
$7,393 $0 $0 $0 0%
Total Transfer In - ARPA: $7,393 $0 $0 $0 0%
Transfer-In
Transfer-In
240-5705-
7388
$0 $0 $50,000 $350,000 600%
Transfer-In
242-5705-
7240
$61,628 $139,329 $103,675 $100,458 -3.1%
Total Transfer-In: $61,628 $139,329 $153,675 $450,458 193.1% Total Transfers In: $69,021 $139,329 $153,675 $450,458 193.1% Total Revenue Source: $1,960,069 $2,275,584 $2,414,773 $4,880,308 102.1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 256
Sewer Position Summary
240-242
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 153,421 8,438 161,859 25% 40,465 Deputy Director of Public Works Y MM57 96,578 17,383 113,961 15% 17,094 Senior Administrative Supervisor Y MM45 87,464 13,557 101,021 35% 35,357 Administrative Analyst Y 33 55,888 - 55,888 35% 19,561
Administrative Analyst Y 33 65,042 1,626 66,668 35% 23,334 Specialized Maintenance Worker I Y 25 25,407 - 25,407 33% 8,384 Specialized Maintenance Worker I Y 25 20,821 - 20,821 33% 6,871 Waste Water Treatment Plant Operator I Y 29 50,814 - 50,814 100% 50,814 Waste Water Treatment Plant Operator I Y 29 50,814 50,814 100% 50,814 Waste Water Treatment Plant Operator I Y 26 35,985 35,985 100% 35,985 Subtotal Salaries & Wages 288,679
BENEFITS & OTHER PAY
Health & Related Benefits 73,916
Holiday Payout -
Insurances (Not Workers Compensation) 1,983
Leave Payout 2,967
Medicare Tax 5,271
Overtime 4,360
PARS-Supplemental Retirement 614
PERS - Employer Portion 27,722
PERS - Employer Portion Safety -
PERS - 457 Employer Share 4,193
Shift Differential -
Standby 1,466
Unemployment Ins 2,509
Uniform Allowance 2,460
Worker Compensation 19,015
Essential Worker Pay -
Subtotal Benefits 146,476
TOTAL WAGES & BENEFITS 435,155
City of Chowchilla | FY 2024-2025 BUDGET Page 257
STORM DRAIN
MISSION STATEMENT
The mission of the City of Chowchilla Storm Drain 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 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 2023 – 2024
Continue to address deferred maintenance of storm drain ponds; Continue to work on Proposition 1 Stormwater Development Project; Continue Drain Inlet (DI) cleaning program that begins in September annually; Annual maintenance for storm drain basin inlet at Avenue 25; Completed Humboldt Avenue Storm Drainage Project;
The City is enrolled with the National Flood Insurance Program.
FY 2024 – 2025 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.
Kings Avenue Storm Drain Improvement planning/design (G2.1, G2.4); Sonoma Avenue Storm Drain Improvement construction/maintenance (G2.1, G2.4); Truman Pond Reconfiguration planning/design (G2.1, G2.4); Continue Storm Drain Maintenance (G2.1);
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);
Continue to maintain updates of Standard Operating Procedures for Storm Drain operations (G2.1); City of Chowchilla | FY 2024-2025 BUDGET Page 258
Expenditures Summary
$3,414,192
$2,675,869
(362.43% vs. prior year)
STORM DRAIN Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
City of Chowchilla | FY 2024-2025 BUDGET Page 259
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (94.4%)
Depreciation (1.6%)
Operations and Maintenance (1.4%)
Salaries and Benefififits (1.2%)
Overhead Allocations (1.2%)
Transfers Out (0.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Overhead Allocations Salaries and Benefits Operations and Maintenance Depreciation Capital Outlay
FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 City of Chowchilla | FY 2024-2025 BUDGET Page 260
Expense Objects
Salaries and Benefits
Salaries/Wages
220-3650-
1010
$23,531 $30,071 $29,494 $30,021 1.8%
Overtime
220-3650-
1060
$73 $87 $94 $101 7.4%
Essential Worker Pay
220-3650-
1099
$525 $750 $0 $0 0%
Medicare Tax
220-3650-
2010
$341 $357 $463 $501 8.2%
Leave Payout
220-3650-
2030
$492 $473 $919 $481 -47.7%
Health Insurance
220-3650-
2040
$3,609 $2,246 $4,533 $4,571 0.8%
Unemployment Ins
220-3650-
2050
$114 -$45 $130 $1,376 958.5%
Retirement-Employer
Portion
220-3650-
2060
-$44,425 $39,981 $3,570 $3,679 3.1%
457 ER Match
220-3650-
2066
$0 $305 $315 $372 18.1%
Uniforms Allowance
220-3650-
2070
$0 $18 $20 $20 0%
Workers Comp Ins
220-3650-
2080
$3,040 $2,720 $1,248 $183 -85.3%
Contracted Payroll Services
220-3650-
2090
$154 $0 $0 $0 0%
Insurances - Not Workers
Comp
220-3650-
2091
$11 $6 $108 $97 -10.2%
Total Salaries and Benefits: -$12,534 $76,970 $40,894 $41,402 1.2% Operations and Maintenance
Uniform/Laundry Allowance
220-3650-
3014
$12 $52 $100 $100 0%
Bad Debt Expense
220-3650-
3032
$571 $5,700 $950 $950 0%
Cellular Phones
220-3650-
3108
$262 $145 $200 $200 0%
Energy
220-3650-
3156
$985 $998 $1,200 $1,200 0%
Horticultural O/M
220-3650-
3162
$0 $0 $4,000 $4,000 0%
System Repairs
220-3650-
3170
$0 $336 $6,500 $6,000 -7.7%
Contract Services
220-3650-
3364
$0 $4,370 $17,000 $32,000 88.2%
Liability Insurance
220-3650-
3404
$1,595 $1,855 $2,202 $3,026 37.4%
CWD Prop Tax
220-3650-
3464
$185 $185 $185 $185 0%
Total Operations and
Maintenance:
$3,609 $13,641 $32,337 $47,661 47.4%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 261
Capital Outlay
Vehicles, Machinery & Equip
220-3650-
6400
$0 $0 $0 $13,000 N/A
Construction in Progress
220-3650-
6600
$0 $0 $621,973 $3,209,673 416%
Total Capital Outlay: $0 $0 $621,973 $3,222,673 418.1%
Overhead Allocations
Overhead Allocation GF
220-3650-
4100
$38,158 $46,808 $36,769 $40,988 11.5%
Total Overhead Allocations: $38,158 $46,808 $36,769 $40,988 11.5% Depreciation
Depreciation Expense
220-3650-
6000
$14,681 $16,017 $6,350 $55,968 781.4%
Total Depreciation: $14,681 $16,017 $6,350 $55,968 781.4% Transfers Out
Transfer Out - GF
220-3620-
5100
$0 $0 $0 $5,500 N/A
Transfer Out
220-3650-
5305
$0 $2,213,109 $0 $0 0%
Total Transfers Out: $0 $2,213,109 $0 $5,500 N/A
Total Expense Objects: $43,914 $2,366,545 $738,323 $3,414,192 362.4% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 262
Revenues Summary
$3,430,013
$2,653,201
(341.55% vs. prior year)
STORM DRAIN Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
Revenues by Source
Revenue Source
Charges for Services
Storm Drain O/M
Storm Drain O/M
220-3650-
8795
$93,109 $96,606 $96,000 $96,000 0%
Total Storm Drain O/M: $93,109 $96,606 $96,000 $96,000 0% Storm Drain Debt Service
Storm Drain Debt Service
220-3650-
8796
$0 $4 $0 $0 0%
Total Storm Drain Debt
Service:
$0 $4 $0 $0 0%
Total Charges for Services: $93,109 $96,610 $96,000 $96,000 0% Intergovernmental
Grant Revenue
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 263
Grant Revenue
220-3650-
8650
$0 $195,783 $490,073 $3,036,562 519.6%
Total Grant Revenue: $0 $195,783 $490,073 $3,036,562 519.6%
COVID CARE FUNDS
COVID CARE FUNDS
220-3650-
8013
$0 $58,217 $0 $0 0%
Total COVID CARE FUNDS: $0 $58,217 $0 $0 0%
Total Intergovernmental: $0 $254,000 $490,073 $3,036,562 519.6% Fines and Penalties
Penalty
Penalty
220-3650-
8009
$1,042 $5,112 $6,000 $5,000 -16.7%
Total Penalty: $1,042 $5,112 $6,000 $5,000 -16.7%
Total Fines and Penalties: $1,042 $5,112 $6,000 $5,000 -16.7% Other Revenues
Investment Earnings
Investment Earnings
220-3650-
8401
$5,200 $4,737 $8,000 $34,551 331.9%
Total Investment Earnings: $5,200 $4,737 $8,000 $34,551 331.9% Collections Proceeds
Collections Proceeds
220-3650-
8772
$80 $122 $77 $0 -100%
Total Collections Proceeds: $80 $122 $77 $0 -100%
Payroll Reimbursements
Payroll Reimbursements
220-3650-
8989
$36 $19 $26 $0 -100%
Total Payroll Reimbursements: $36 $19 $26 $0 -100%
Storm Drain Capital
Replacemen
Storm Drain Capital
Replacemen
220-3650-
8797
$117,335 $126,473 $126,636 $126,000 -0.5%
Total Storm Drain Capital
Replacemen:
$117,335 $126,473 $126,636 $126,000 -0.5%
Total Other Revenues: $122,652 $131,351 $134,739 $160,551 19.2% Transfers In
Transfer In - ARPA
Transfer In - ARPA
220-3650-
7303
$525 $0 $0 $0 0%
Total Transfer In - ARPA: $525 $0 $0 $0 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 264
Transfer-In
Transfer-In
220-3650-
7300
$0 $683,909 $0 $0 0%
Transfer-In
220-3650-
7302
$39,772 $637,503 $0 $0 0%
Transfer-In
220-3650-
7305
$0 $219,942 $0 $0 0%
Transfer-In
220-3650-
7350
$0 $52,715 $0 $0 0%
Transfer-In
220-3650-
7354
$0 $26,263 $0 $0 0%
Transfer-In
220-3650-
7392
$0 $800,000 $0 $0 0%
Transfer-In
220-3650-
7400
$0 $1,000,000 $0 $0 0%
Transfer-In
220-3650-
7402
$0 $0 $50,000 $131,900 163.8%
Total Transfer-In: $39,772 $3,420,332 $50,000 $131,900 163.8% Total Transfers In: $40,297 $3,420,332 $50,000 $131,900 163.8% Total Revenue Source: $257,100 $3,907,405 $776,812 $3,430,013 341.5% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 265
Storm Drain Position Summary
220
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 153,421 8,438 161,859 5% 8,093 Deputy Director of Public Works Y MM57 96,578 17,383 113,961 5% 5,698 Senior Administrative Supervisor Y MM45 87,464 13,557 101,021 10% 10,102 Administrative Analyst Y 33 55,888 - 55,888 5% 2,794
Administrative Analyst Y 33 65,042 1,626 66,668 5% 3,333 Subtotal Salaries & Wages 30,021
BENEFITS & OTHER PAY
Health & Related Benefits 4,571
Holiday Payout -
Insurances (Not Workers Compensation) 97
Leave Payout 481
Medicare Tax 501
Overtime 101
PARS-Supplemental Retirement -
PERS - Employer Portion 3,679
PERS - Employer Portion Safety -
PERS - 457 Employer Share 372
Shift Differential -
Standby -
Unemployment Ins 1,376
Uniform Allowance 20
Worker Compensation 183
Essential Worker Pay -
Subtotal Benefits 11,381
TOTAL WAGES & BENEFITS 41,402
City of Chowchilla | FY 2024-2025 BUDGET Page 266
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 2023 – 2024
Submittal of the 2018-2023 Airport Capital Improvement Program (ACIP) to the Federal Aviation Administration (FAA);
RPZ Land Acquisition is on hold;
Received reimbursement for ARPA #013 and #014 (CARES Act) Airport Grant due to COVID-19; Received reimbursement for CAAP;
Completed Airport Advisory Commission ordinance updates; New rates approved for land leases.
FY 2024 – 2025 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 Ten-Year Capital Improvement Program (CIP – Caltrans), providing a path forward for state and federal funding for airport rehabilitation and development projects (G2.1, G2.4);
Install Taxiway Retroreflective Markers planning/design/construction (G2.1, G2.4); Contract with Airport Architectural & Engineering Consultant Services (G3.2); Contract with Airport Planning & Environmental Consultant Services (G3.2); Removal of the steel bollards that on east of the runway and install plastic type bollards (G2.1), Complete reimbursement for CAAP;
Receive approval from FAA for the ALP and PMMP and take to City Council for approval (G2/1. G2.4); 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).
City of Chowchilla | FY 2024-2025 BUDGET Page 267
Expenditures Summary
$181,914
$106,188
(140.23% vs. prior year)
AIRPORT Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
City of Chowchilla | FY 2024-2025 BUDGET Page 268
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (61.6%) Depreciation (14.7%)
Operations and Maintenance (14.5%)
Salaries and Benefififits (9.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Salaries and Benefits Operations and Maintenance Depreciation Capital Outlay FY2022
FY2023
FY2024
FY2025
0 0.05
0.1 0.15
0.2 City of Chowchilla | FY 2024-2025 BUDGET Page 269
Expense Objects
Salaries and Benefits
Salaries/Wages
200-3805-
1010
$10,737 $12,562 $13,239 $13,144 -0.7%
Essential Worker Pay
200-3805-
1099
$175 $250 $0 $0 0%
Medicare Tax
200-3805-
2010
$172 $152 $208 $210 1%
Leave Payout
200-3805-
2030
$248 $305 $509 $295 -42%
Health Insurance
200-3805-
2040
$772 $642 $1,324 $1,271 -4%
Unemployment Ins
200-3805-
2050
$38 -$15 $43 $57 32.6%
Retirement-Employer
Portion
200-3805-
2060
-$17,622 $15,771 $1,548 $1,567 1.2%
457 ER Match
200-3805-
2066
$0 $85 $86 $101 17.4%
Workers Comp Ins
200-3805-
2080
$1,794 $1,559 $94 $101 7.4%
Contracted Payroll Services
200-3805-
2090
$29 $0 $0 $0 0%
Insurances - Not Workers
Comp
200-3805-
2091
$4 $2 $36 $32 -11.1%
Total Salaries and Benefits: -$3,653 $31,312 $17,087 $16,778 -1.8% Operations and Maintenance
Office Supplies
200-3805-
3004
$125 $0 $125 $125 0%
Bank Service Fees
200-3805-
3026
$0 $321 $0 $0 0%
Travel & Training
200-3805-
3052
$0 $986 $1,418 $1,500 5.8%
Professional Memberships
200-3805-
3078
$75 $150 $150 $150 0%
Cellular Phones
200-3805-
3108
$55 $40 $65 $65 0%
Building O/M
200-3805-
3152
$1,626 $393 $1,750 $1,800 2.9%
Energy
200-3805-
3156
$1,554 $1,480 $2,898 $3,533 21.9%
Legal Fees
200-3805-
3352
$1,951 $0 $0 $0 0%
Contract Services
200-3805-
3364
$33,630 $0 $9,600 $9,600 0%
Liability Insurance
200-3805-
3404
$532 $618 $734 $1,009 37.5%
Airport Insurance
200-3805-
3410
$7,286 $7,680 $8,388 $8,640 3%
Total Operations and
Maintenance:
$46,832 $11,667 $25,128 $26,422 5.1%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 270
Capital Outlay
Infrastructure
200-3805-
6500
$0 $0 $18,828 $112,000 494.9%
Total Capital Outlay: $0 $0 $18,828 $112,000 494.9%
Depreciation
Depreciation Expense
200-3805-
6000
$14,683 $15,685 $14,683 $26,714 81.9%
Total Depreciation: $14,683 $15,685 $14,683 $26,714 81.9% Total Expense Objects: $57,862 $58,665 $75,726 $181,914 140.2% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 271
Revenues Summary
$171,612
$107,361
(167.10% vs. prior year)
AIRPORT Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
City of Chowchilla | FY 2024-2025 BUDGET Page 272
Revenues by Source
Projected 2025 Revenues by Source
Intergovernmental (67.5%)
Other Revenues (26.4%)
Property Taxes (4.4%)
Charges for Services (1.7%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grey background indicates budgeted figures.
Transfers In Fines and Penalties Charges for Services Property Taxes Other Revenues Intergovernmental
FY2022
FY2023
FY2024
FY2025
0 0.1
0.2 0.3
0.4 Revenue Source
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 273
Property Taxes
Aircraft Property Taxes
Aircraft Property Taxes
200-3805-
8007
$20,779 $12,622 $7,500 $7,500 0%
Total Aircraft Property
Taxes:
$20,779 $12,622 $7,500 $7,500 0%
Total Property Taxes: $20,779 $12,622 $7,500 $7,500 0%
Charges for Services
Tie Down Fees
Tie Down Fees
200-3805-
8781
$291 $0 $315 $315 0%
Total Tie Down Fees: $291 $0 $315 $315 0%
Comm Operators Fees
Comm Operators Fees
200-3805-
8784
$1,641 $2,652 $2,652 $2,652 0%
Total Comm Operators
Fees:
$1,641 $2,652 $2,652 $2,652 0%
Total Charges for Services: $1,932 $2,652 $2,967 $2,967 0% Intergovernmental
Grant Revenue
Grant Revenue
200-3805-
8650
$0 $10,827 $0 $5,040 N/A
Total Grant Revenue: $0 $10,827 $0 $5,040 N/A
COVID CARE FUNDS
COVID CARE FUNDS
200-3805-
8013
$30,000 $0 $0 $0 0%
Total COVID CARE FUNDS: $30,000 $0 $0 $0 0%
CAAP Annual Revenue
CAAP Annual Revenue
200-3805-
8551
$0 $30,000 $10,000 $10,000 0%
Total CAAP Annual
Revenue:
$0 $30,000 $10,000 $10,000 0%
FAA Grant
FAA Grant
200-3805-
8638
$30,800 $261,549 $0 $100,800 N/A
Total FAA Grant: $30,800 $261,549 $0 $100,800 N/A
Total Intergovernmental: $60,800 $302,376 $10,000 $115,840 1,058.4% Fines and Penalties
Late Payment/Penalty Fees
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 274
Penalty
200-3805-
8906
$0 $0 $20 $0 -100%
Total Late
Payment/Penalty Fees:
$0 $0 $20 $0 -100%
Total Fines and Penalties: $0 $0 $20 $0 -100%
Other Revenues
Investment Earnings
Investment Earnings
200-3805-
8401
$315 $2,997 $1,513 $3,928 159.6%
Total Investment Earnings: $315 $2,997 $1,513 $3,928 159.6% Unrealized Gain/Loss
Unrealized Gain/Loss
200-3805-
8403
$0 $439 $0 $439 N/A
Total Unrealized Gain/Loss: $0 $439 $0 $439 N/A
Payroll Reimbursements
Payroll Reimbursements
200-3805-
8989
$12 $6 $9 $0 -100%
Total Payroll
Reimbursements:
$12 $6 $9 $0 -100%
Misc Admin Fees
Misc Reimbursement
200-3805-
8900
$0 $4,321 $1,304 $0 -100%
Total Misc Admin Fees: $0 $4,321 $1,304 $0 -100%
Hangar Rents
Hangar Rents
200-3805-
8780
$15,064 $16,236 $16,236 $16,236 0%
Total Hangar Rents: $15,064 $16,236 $16,236 $16,236 0%
Lease of Airport Property
Lease of Airport Property
200-3805-
8782
$3,719 $1 $24,702 $24,702 0%
Total Lease of Airport
Property:
$3,719 $1 $24,702 $24,702 0%
Total Other Revenues: $19,110 $24,001 $43,764 $45,305 3.5% Transfers In
Transfer In - ARPA
Transfer In - ARPA
200-3805-
7303
$175 $0 $0 $0 0%
Total Transfer In - ARPA: $175 $0 $0 $0 0%
Total Transfers In: $175 $0 $0 $0 0%
Total Revenue Source: $102,796 $341,651 $64,251 $171,612 167.1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 275
Airport Position Summary
200-3805
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 153,421 8,438 161,859 5% 8,093 Senior Administrative Supervisor Y MM45 87,464 13,557 101,021 5% 5,051 Subtotal Salaries & Wages 13,144
BENEFITS & OTHER PAY
Health & Related Benefits 1,271
Holiday Payout -
Insurances (Not Workers Compensation) 32
Leave Payout 295
Medicare Tax 210
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 1,567
PERS - Employer Portion Safety -
PERS - 457 Employer Share 101
Shift Differential -
Standby -
Unemployment Ins 57
Uniform Allowance -
Worker Compensation 101
Essential Worker Pay -
Subtotal Benefits 3,634
TOTAL WAGES & BENEFITS 16,778
City of Chowchilla | FY 2024-2025 BUDGET Page 276
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.
SERVICE DESCRIPTION
The Community & Economic Development Department employs the services of a Senior Building Inspector, Permit Technician, 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 2023-2024
Community Development Department Permits:
Processed over 287 Building Permits;
Processed over 178 Planning Permits;
Processed 54 Encroachment Permits;
Processed 29 New Single-Family Residential Units.
Processed multiple development applications including:
Processed and presented two Conditional Use Permit Applications for Consideration; Processed a Development Agreement for Century Communities; Processed 21 Home Occupational Permits;
Processed 108 Yard Sale Permits.
Published the following RFP’s:
Industrial Specific Plan EIR;
Looking to start in the Summer of 2024;
On-Call Planning Services;
Projects Currently Under Construction:
AutoZone Distribution Center;
Jack in the Box Restaurant;
Orchard View Subdivision;
Oleander Terrace Subdivision.
Commercial – Mostly experienced new businesses locating within vacant store fronts.
Held the Central Valley Economic Summit in November.
Staff Participated in Merced College Annual Meeting.
Staff continues to participate in the Valley Jobs Program (Formally known as CERF).
FY 2024-2025 ANTICIPATED PROJECTS
Presenting a Commercial Market Analysis to Council for consideration.
Housing Element 2024-2032, updating the City General Plan with the approved Housing Element.
Presenting to City Council the Industrial Specific Plan EIR for consideration.
Construction of the AutoZone Distribution Center nearing completion in winter of 2024.
Façade Improvements in the downtown core:
Remodel interior of the building to add commercial and residential units; City of Chowchilla | FY 2024-2025 BUDGET Page 277
Completely remodel the exterior of the building;
Improve access on to site, adding additional parking within the downtown.
New Residential Construction at the following:
Self-Help Affordable residential units through the Sweat Equity Program; Orchard View Subdivision (Washington Road).
Project Related Environmental Documents anticipated to be presented to City Council:
Travel Center proposed along S. Montgomery Lake Way;
Mid-Valley Pipe and Steel 26 Acre Industrial Park.
Building Department:
Anticipates Processing over 350-400 Building Permits;
Anticipates Processing 100-125 various Planning Permits; Anticipates Processing approximately 100-125 New Residential Units; Century Communities Anticipates 100 Units within Phase I; Approximately 25 new Single-Family Units throughout the community.
Working with Chowchilla High School with following:
Bus Maintenance Facility
Construction of the new Stadium
Working with Chowchilla Elementary School with the following:
Construction of the Parking lot located at Fuller School along Riverside Ave.
FY 2024-2025 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 City-owned 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); 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); City of Chowchilla | FY 2024-2025 BUDGET Page 278
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).
Expenditures Summary
$1,173,295
-$16,986
(-1.43% vs. prior year)
COMMUNITY & ECONOMIC DEVELOPMENT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 250k
500k
750k
1,000k
1,250k
City of Chowchilla | FY 2024-2025 BUDGET Page 279
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (50.3%)
Salaries and Benefififits (44.1%)
Overhead Allocations (5.6%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Capital Outlay Overhead Allocations Salaries and Benefits Operations and Maintenance FY2022
FY2023
FY2024
FY2025
0 1
0.25 0.5
0.75 1.25
City of Chowchilla | FY 2024-2025 BUDGET Page 280
Expense Objects
Salaries and Benefits
Salaries/Wages
100-4705-
1010
$304,648 $379,079 $392,855 $381,358 -2.9%
Allowances (Phone & Car)
100-4705-
1050
$4,550 $4,205 $4,200 $4,200 0%
Overtime
100-4705-
1060
$302 $116 $115 $2,022 1,658.3%
Essential Worker Pay
100-4705-
1099
$5,250 $8,000 $0 $0 0%
Medicare Tax
100-4705-
2010
$4,313 $4,684 $6,080 $6,510 7.1%
Leave Payout
100-4705-
2030
$4,632 $5,158 $5,525 $5,865 6.2%
Health Insurance
100-4705-
2040
$43,561 $30,206 $57,527 $62,598 8.8%
Unemployment Ins
100-4705-
2050
$2,170 -$877 $1,736 $2,122 22.2%
Retirement-Employer Portion
100-4705-
2060
$34,412 $47,958 $45,399 $40,782 -10.2%
457 ER Match
100-4705-
2066
$0 $3,371 $4,536 $4,790 5.6%
Uniforms Allowance
100-4705-
2070
$300 $364 $400 $400 0%
Workers Comp Ins
100-4705-
2080
$6,031 $5,518 $5,687 $5,564 -2.2%
Contracted Payroll Services
100-4705-
2090
$1,143 $0 $0 $0 0%
Insurances - Not Workers
Comp
100-4705-
2091
$146 $102 $1,444 $1,298 -10.1%
Total Salaries and Benefits: $411,458 $487,884 $525,504 $517,509 -1.5% Operations and Maintenance
Office Supplies
100-4705-
3004
$5,040 $3,721 $3,500 $3,000 -14.3%
Publications
100-4705-
3008
$0 $1,403 $2,000 $2,000 0%
Travel & Training
100-4705-
3052
$15,862 $15,031 $15,000 $14,000 -6.7%
Employee
Evaluation/Recruitment
100-4705-
3060
$198 $207 $300 $0 -100%
Professional Memberships
100-4705-
3078
$5,845 $1,805 $5,000 $4,000 -20%
Cellular Phones
100-4705-
3108
$1,837 $2,195 $2,220 $2,220 0%
Vehicle O/M
100-4705-
3202
$115 $127 $300 $300 0%
Fuels
100-4705-
3204
$1,262 $1,720 $2,000 $1,893 -5.3%
Strong Motion Residential
100-4705-
3207
$2,598 $1,093 $1,425 $1,425 0%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 281
Strong MotionsNonResidential
100-4705-
3211
$508 $8,552 $4,750 $4,750 0%
SB1473 Building Standard Fee
Expense
100-4705-
3213
$1,714 $2,189 $2,250 $2,250 0%
SB1186 ADA Fee
100-4705-
3215
$291 $334 $320 $320 0%
Community Marketing
100-4705-
3272
$5,383 $11,069 $17,500 $10,000 -42.9%
Abatement (All)
100-4705-
3290
$14,818 $0 $25,000 $22,000 -12%
Contract Services
100-4705-
3364
$52,593 $85,439 $276,939 $327,500 18.3%
Developer Project Expenses
100-4705-
3365
$114,327 $89,581 $150,000 $100,000 -33.3%
Advertising
100-4705-
3374
$1,313 $1,392 $4,500 $4,000 -11.1%
Plan Check Services
Contracted
100-4705-
3378
$52,922 $3,602 $50,000 $37,500 -25%
Liability Insurance
100-4705-
3404
$21,574 $30,910 $29,363 $40,343 37.4%
Recording/Filing Fees
100-4705-
3454
$101 $75 $300 $500 66.7%
LAFCO Mandated Fee
100-4705-
3458
$2,257 $11,795 $7,225 $12,081 67.2%
Total Operations and
Maintenance:
$300,556 $272,240 $599,892 $590,082 -1.6%
Capital Outlay
Vehicles, Machinery & Equip
100-4705-
6400
$39,883 $0 $0 $0 0%
Total Capital Outlay: $39,883 $0 $0 $0 0%
Overhead Allocations
Overhead Allocation Fleet
100-4705-
4601
$0 $7,069 $411 $402 -2.2%
Overhead Allocation IT
100-4705-
4602
$48,031 $61,437 $64,474 $65,302 1.3%
Total Overhead Allocations: $48,031 $68,506 $64,885 $65,704 1.3% Total Expense Objects: $799,927 $828,630 $1,190,281 $1,173,295 -1.4% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 282
Revenues Summary
$590,804
-$42,897
(-6.77% vs. prior year)
COMMUNITY & ECONOMIC DEVELOPMENT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
Revenues by Source
Revenue Source
Charges for Services
Zoning Fees
Zoning Fees
100-4705-
8702
$0 $214 $200 $300 50%
Total Zoning Fees: $0 $214 $200 $300 50%
Environmental Review Fees
Environmental Review Fees
100-4705-
8703
$900 $1,251 $5,000 $5,000 0%
Total Environmental Review
Fees:
$900 $1,251 $5,000 $5,000 0%
Other Planning Fees
Other Planning Fees
100-4705-
8705
$425 $992 $1,000 $245 -75.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 283
Total Other Planning Fees: $425 $992 $1,000 $245 -75.5% Map Processing Fees
Map Processing Fees
100-4705-
8706
$11,210 $4,180 $5,000 $7,779 55.6%
Total Map Processing Fees: $11,210 $4,180 $5,000 $7,779 55.6% Annexation Fees
Annexation Fees
100-4705-
8709
$3,150 $0 $3,200 $0 -100%
Total Annexation Fees: $3,150 $0 $3,200 $0 -100%
Lot Line Adjustments
Lot Line Adjustments
100-4705-
8710
$450 $935 $1,500 $1,755 17%
Total Lot Line Adjustments: $450 $935 $1,500 $1,755 17% Site Plan Review
Site Plan Review
100-4705-
8725
$3,800 $4,897 $4,950 $950 -80.8%
Total Site Plan Review: $3,800 $4,897 $4,950 $950 -80.8% Planned Unit Developments
Planned Unit Developments
100-4705-
8726
$3,950 $0 $0 $0 0%
Total Planned Unit
Developments:
$3,950 $0 $0 $0 0%
General Plan Amendments
General Plan Amendments
100-4705-
8727
$2,750 $0 $2,750 $2,750 0%
Total General Plan
Amendments:
$2,750 $0 $2,750 $2,750 0%
Development Agreements
Development Agreements
100-4705-
8728
$0 $0 $3,000 $3,000 0%
Total Development
Agreements:
$0 $0 $3,000 $3,000 0%
Total Charges for Services: $26,635 $12,469 $26,600 $21,779 -18.1% License and Permits
Animal License/Shelter
Revenue
Cost Recovery Fee
100-4705-
8201
$3,906 $5,613 $5,000 $4,875 -2.5%
Total Animal License/Shelter
Revenue:
$3,906 $5,613 $5,000 $4,875 -2.5%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 284
Building Permits
Building Permits
100-4705-
8203
$624,617 $386,059 $225,000 $280,000 24.4%
Total Building Permits: $624,617 $386,059 $225,000 $280,000 24.4% Plumbing Permits
Plumbing Permits
100-4705-
8204
$163 $0 $0 $0 0%
Total Plumbing Permits: $163 $0 $0 $0 0%
Electrical Permits
Electrical Permits
100-4705-
8205
$272 $0 $0 $0 0%
Total Electrical Permits: $272 $0 $0 $0 0%
Mechanical Permits
Mechanical Permits
100-4705-
8206
$270 $0 $0 $0 0%
Total Mechanical Permits: $270 $0 $0 $0 0%
Strong Motion Inst-Res
Strong Motion Inst-Res
100-4705-
8207
$3,153 $1,611 $1,500 $1,500 0%
Total Strong Motion Inst-Res: $3,153 $1,611 $1,500 $1,500 0% Strong Motion Inst-Non
Strong Motion Inst-Non
100-4705-
8208
$895 $9,012 $5,000 $5,000 0%
Total Strong Motion Inst-Non: $895 $9,012 $5,000 $5,000 0% SB1473 Building Standards Fee
SB1473 Building Standards
Fee
100-4705-
8209
$2,094 $2,485 $2,500 $2,500 0%
Total SB1473 Building
Standards Fee:
$2,094 $2,485 $2,500 $2,500 0%
Plan Check Fees
Plan Check Fees
100-4705-
8210
$130,143 $112,219 $140,000 $75,000 -46.4%
Total Plan Check Fees: $130,143 $112,219 $140,000 $75,000 -46.4% Encroachment Permits
Encroachment Permits
100-4705-
8211
$8,190 $8,952 $9,000 $8,600 -4.4%
Total Encroachment Permits: $8,190 $8,952 $9,000 $8,600 -4.4% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 285
Contractors License
Contractors License
100-4705-
8212
$1 $0 $0 $0 0%
Total Contractors License: $1 $0 $0 $0 0%
Solar Permits
Solar Permits
100-4705-
8213
$15,000 $3,452 $2,000 $0 -100%
Total Solar Permits: $15,000 $3,452 $2,000 $0 -100%
Inspection Fees
Inspection Fees
100-4705-
8216
$0 $0 $300 $300 0%
Total Inspection Fees: $0 $0 $300 $300 0%
Developer Project Revenue
Developer Project Revenue
100-4705-
8217
$105,051 $74,771 $150,000 $100,000 -33.3%
Total Developer Project
Revenue:
$105,051 $74,771 $150,000 $100,000 -33.3%
Conditional Use Permits
Conditional Use Permits
100-4705-
8707
$1,600 $3,448 $4,500 $2,700 -40%
Total Conditional Use Permits: $1,600 $3,448 $4,500 $2,700 -40% Fire Inspection Fee
Home Occupation Permits
100-4705-
8711
$539 $445 $800 $1,250 56.3%
Total Fire Inspection Fee: $539 $445 $800 $1,250 56.3%
Administrative Use Permits
Administrative Use Permits
100-4705-
8729
$3,900 $2,650 $2,500 $2,200 -12%
Total Administrative Use
Permits:
$3,900 $2,650 $2,500 $2,200 -12%
Total License and Permits: $899,795 $610,716 $548,100 $483,925 -11.7% Intergovernmental
Grant Revenue
Grant Revenue
100-4705-
8650
$0 $126,733 $3,360 $23,000 584.5%
Total Grant Revenue: $0 $126,733 $3,360 $23,000 584.5%
Total Intergovernmental: $0 $126,733 $3,360 $23,000 584.5% Fines and Penalties
Administrative Fines
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 286
Administrative Citations
100-4705-
8301
-$6,401 $7,045 $25,000 $35,000 40%
Total Administrative Fines: -$6,401 $7,045 $25,000 $35,000 40% Abatement (All)
Abatement (All)
100-4705-
8735
$2,650 $4,169 $25,000 $22,000 -12%
Total Abatement (All): $2,650 $4,169 $25,000 $22,000 -12% Demolition
Demolition
100-4705-
8736
$0 $0 $1,000 $500 -50%
Total Demolition: $0 $0 $1,000 $500 -50%
Abandoned Residential Prop
Reg
Abandoned Residential Prop
Reg
100-4705-
8739
$450 $400 $600 $1,400 133.3%
Total Abandoned Residential
Prop Reg:
$450 $400 $600 $1,400 133.3%
Total Fines and Penalties: -$3,301 $11,615 $51,600 $58,900 14.1% Other Revenues
Collections Proceeds
Collections Proceeds
100-4705-
8772
$1,684 $0 $500 $0 -100%
Total Collections Proceeds: $1,684 $0 $500 $0 -100%
Payroll Reimbursements
Payroll Reimbursements
100-4705-
8989
$7,942 $318 $341 $0 -100%
Total Payroll Reimbursements: $7,942 $318 $341 $0 -100% State SB 1186 ADA Fee
State SB 1186 ADA Fee
100-4705-
8715
$2,974 $128 $3,200 $3,200 0%
Total State SB 1186 ADA Fee: $2,974 $128 $3,200 $3,200 0% Total Other Revenues: $12,599 $446 $4,041 $3,200 -20.8% Transfers In
Transfer-In
Transfer-In
100-4705-
7240
$5,000 $0 $0 $0 0%
Transfer-In
100-4705-
7280
$5,000 $0 $0 $0 0%
Total Transfer-In: $10,000 $0 $0 $0 0%
Total Transfers In: $10,000 $0 $0 $0 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 287
Total Revenue Source: $945,728 $761,978 $633,701 $590,804 -6.8% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 288
Organizational Chart
COMMUNITY &
ECONOMIC
DEVELOPMENT
DIRECTOR
MARK HAMILTON
COMMUNITY &
ECONOMIC
DEVELOPMENT
SPECIALIST
PLANNER
(CONTRACTED)
SENIOR BUILDING
INSPECTOR
PERMIT TECHNICIAN
City of Chowchilla | FY 2024-2025 BUDGET Page 289
Community Development Position Summary
100-4705
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Community & Economic Development Director Y M5 152,500 3,813 156,313 100% 156,313 Community & Economic Development Specialist Y MM48 80,755 2,423 83,178 100% 83,178 Senior Building Inspector Y MM46 89,690 4,484 94,174 100% 94,174 Permit Technician I Y 30 47,693 - 47,693 100% 47,693
Subtotal Salaries & Wages 381,358
BENEFITS & OTHER PAY
Health & Related Benefits 62,598
Holiday Payout -
Insurances (Not Workers Compensation) 1,298
Leave Payout 5,865
Medicare Tax 6,510
Overtime 2,022
PARS-Supplemental Retirement -
PERS - Employer Portion 40,782
PERS - Employer Portion Safety -
PERS - 457 Employer Share 4,790
Shift Differential -
Standby -
Unemployment Ins 2,122
Uniform Allowance 400
Worker Compensation 5,564
Allowances (Car & Phone) 4,200
Essential Worker Pay -
Subtotal Benefits 136,151
TOTAL WAGES & BENEFITS 517,509
City of Chowchilla | FY 2024-2025 BUDGET Page 290
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 2023 – 2024
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 2024 – 2025 GOALS & OBJECTIVES
Continue to use the Tyler Software to track Fleet repairs made to vehicles and equipment (G2.1); Continue higher education (G2.1);
GPS System – Street sweeper and the fleet (G2.1);
Electrification inquires to be in compliance with state (G2.1); Send surplus of vehicles and equipment to auction;
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).
City of Chowchilla | FY 2024-2025 BUDGET Page 291
Expenditures Summary
$285,523
-$14,751
(-4.91% vs. prior year)
FLEET Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
City of Chowchilla | FY 2024-2025 BUDGET Page 292
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefififits (61%)
Overhead Allocations (18.8%)
Operations and Maintenance (16.9%)
Capital Outlay (3.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Capital Outlay Operations and Maintenance Overhead Allocations Salaries and Benefits FY2022FY2023FY2024
FY2025
-0.1
0 0.1
0.2 0.3
0.4 0.5
City of Chowchilla | FY 2024-2025 BUDGET Page 293
Expense Objects
Salaries and Benefits
Salaries/Wages
601-3615-
1010
$92,643 $104,099 $105,912 $107,815 1.8%
Overtime
601-3615-
1060
$303 $0 $94 $315 235.1%
Essential Worker Pay
601-3615-
1099
$1,750 $3,100 $0 $0 0%
Medicare Tax
601-3615-
2010
$1,308 $1,203 $1,651 $1,944 17.7%
Leave Payout
601-3615-
2030
$1,849 $305 $4,074 $481 -88.2%
Health Insurance
601-3615-
2040
$16,249 $11,957 $23,310 $26,886 15.3%
Unemployment Ins
601-3615-
2050
$454 -$182 $477 $586 22.9%
Retirement-Employer
Portion
601-3615-
2060
-$166,566 $148,000 $14,678 $15,108 2.9%
Retire-Employer Portion
Safety
601-3615-
2063
$391 $0 $0 $0 0%
457 ER Match
601-3615-
2066
$0 $0 $92 $114 23.9%
Uniforms Allowance
601-3615-
2070
$300 $361 $420 $420 0%
Workers Comp Ins
601-3615-
2080
$21,931 $1,900 $18,677 $20,092 7.6%
Contracted Payroll Services
601-3615-
2090
$300 $0 $0 $0 0%
Insurances - Not Workers
Comp
601-3615-
2091
$38 $22 $397 $357 -10.1%
Total Salaries and Benefits: -$29,049 $270,764 $169,782 $174,118 2.6% Operations and Maintenance
Office Supplies
601-3615-
3004
$0 $0 $500 $500 0%
Uniform/Laundry Allowance
601-3615-
3014
$302 $321 $450 $450 0%
Special Equipment O/M
601-3615-
3016
$1,636 $3,906 $0 $0 0%
Travel & Training
601-3615-
3052
$451 $285 $500 $500 0%
Cellular Phones
601-3615-
3108
$715 $641 $750 $750 0%
Building O/M
601-3615-
3152
$2,083 $1,833 $5,000 $5,000 0%
Building Rent
601-3615-
3154
$0 $0 $18,000 $18,000 0%
Energy
601-3615-
3156
$8,894 $17,423 $8,000 $9,130 14.1%
Vehicle O/M
601-3615-
3202
$29 $56 $750 $750 0%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 294
Fuels
601-3615-
3204
$1,576 $1,547 $1,800 $1,975 9.7%
Liability Insurance
601-3615-
3404
$5,670 $6,492 $8,075 $11,095 37.4%
Interest Expense
601-3615-
4074
$4,305 $3,197 $0 $0 0%
Amortization Expense
601-3615-
6001
$9,740 $10,559 $0 $0 0%
Total Operations and
Maintenance:
$35,401 $46,260 $43,825 $48,150 9.9%
Capital Outlay
Fleet Program
601-3615-
6401
$0 $0 $9,598 $9,598 0%
Total Capital Outlay: $0 $0 $9,598 $9,598 0%
Overhead Allocations
Overhead Allocation GF
601-3615-
4100
$39,167 $52,896 $64,297 $40,649 -36.8%
Overhead Allocation IT
601-3615-
4602
$9,711 $12,303 $12,772 $13,008 1.8%
Total Overhead Allocations: $48,878 $65,199 $77,069 $53,657 -30.4% Total Expense Objects: $55,230 $382,223 $300,274 $285,523 -4.9% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 295
Revenues Summary
$285,523
-$5,153
(-1.77% vs. prior year)
FLEET Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
250k
300k
350k
Revenues by Source
Revenue Source
Other Revenues
Gain/Loss on Sale of Assets
Gain/Loss on Sale of Assets
601-3615-
8411
$0 $3 $0 $0 0%
Total Gain/Loss on Sale of
Assets:
$0 $3 $0 $0 0%
Payroll Reimbursements
Payroll Reimbursements
601-3615-
8989
$127 $67 $0 $0 0%
Total Payroll
Reimbursements:
$127 $67 $0 $0 0%
Total Other Revenues: $127 $70 $0 $0 0%
Allocated Operational Costs
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 296
Overhead Allocation Sewer
Overhead Allocation Sewer
601-3615-
9240
$9,835 $13,532 $10,724 $10,534 -1.8%
Total Overhead Allocation
Sewer:
$9,835 $13,532 $10,724 $10,534 -1.8%
Overhead Allocation Water
Overhead Allocation Water
601-3615-
9280
$24,008 $13,532 $38,403 $37,722 -1.8%
Total Overhead Allocation Water:
$24,008 $13,532 $38,403 $37,722 -1.8%
Overhead Allocation Streets
Overhead Allocation
Streets
601-3615-
9305
$55,363 $39,385 $66,797 $65,613 -1.8%
Total Overhead Allocation
Streets:
$55,363 $39,385 $66,797 $65,613 -1.8%
Overhead Allocation Transit
Overhead Allocation
Measure T
601-3615-
9325
$0 $2,020 $0 $0 0%
Total Overhead Allocation
Transit:
$0 $2,020 $0 $0 0%
Overhead Allocation GF
Overhead Allocation GF
601-3615-
9100
$147,246 $199,149 $174,752 $171,654 -1.8%
Total Overhead Allocation
GF:
$147,246 $199,149 $174,752 $171,654 -1.8%
Total Allocated Operational
Costs:
$236,452 $267,618 $290,676 $285,523 -1.8%
Transfers In
Transfer In - ARPA
Transfer In - ARPA
601-3615-
7303
$1,750 $0 $0 $0 0%
Total Transfer In - ARPA: $1,750 $0 $0 $0 0%
Total Transfers In: $1,750 $0 $0 $0 0%
Total Revenue Source: $238,329 $267,688 $290,676 $285,523 -1.8% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 297
FLEET POSITION SUMMARY
601-3615
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 153,421 8,438 161,859 5% 8,093 Deputy Director of Public Works Y MM57 96,578 17,383 113,961 5% 5,698 Chief Mechanic Y MM45 87,464 6,560 94,024 100% 94,024
Subtotal Salaries & Wages 107,815
BENEFITS & OTHER PAY
Health & Related Benefits 26,886
Holiday Payout -
Insurances (Not Workers Compensation) 357
Leave Payout 481
Medicare Tax 1,944
Overtime 315
PARS-Supplemental Retirement -
PERS - Employer Portion 15,108
PERS - Employer Portion Safety -
PERS - 457 Employer Share 114
Shift Differential -
Standby -
Unemployment Ins 586
Uniform Allowance 420
Worker Compensation 20,092
Essential Worker Pay -
Subtotal Benefits 66,303
TOTAL WAGES & BENEFITS 174,118
City of Chowchilla | FY 2024-2025 BUDGET Page 298
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 299
Expenditures Summary
$832,740
$2,674
(0.32% vs. prior year)
INFORMATION TECHNOLOGY Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
City of Chowchilla | FY 2024-2025 BUDGET Page 300
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (48.5%)
Salaries and Benefififits (33.5%)
Overhead Allocations (8.7%)
Capital Outlay (4.9%)
Depreciation (4.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Depreciation Capital Outlay Overhead Allocations
Salaries and Benefits Operations and Maintenance
FY2022
FY2023
FY2024
FY2025
0 0.2
0.4 0.6
0.8 1
City of Chowchilla | FY 2024-2025 BUDGET Page 301
Expense Objects
Salaries and Benefits
Salaries/Wages
602-1715-
1010
$141,764 $178,313 $177,624 $196,963 10.9%
Overtime
602-1715-
1060
$7,263 $643 $706 $980 38.8%
Essential Worker Pay
602-1715-
1099
$3,500 $5,200 $0 $0 0%
Medicare Tax
602-1715-
2010
$2,045 $2,162 $2,696 $3,517 30.5%
Leave Payout
602-1715-
2030
$0 $238 $502 $537 7%
Health Insurance
602-1715-
2040
$30,871 $23,299 $42,202 $47,969 13.7%
Unemployment Ins
602-1715-
2050
$868 -$347 $933 $1,108 18.8%
Retirement-Employer
Portion
602-1715-
2060
-$221,970 $20,692 $19,205 $21,786 13.4%
457 ER Match
602-1715-
2066
$0 $1,501 $3,157 $3,660 15.9%
Workers Comp Ins
602-1715-
2080
$1,346 $1,204 $1,235 $1,437 16.4%
Contracted Payroll Services
602-1715-
2090
$602 $0 $0 $0 0%
Insurances - Not Workers
Comp
602-1715-
2091
$77 $43 $758 $681 -10.2%
Total Salaries and Benefits: -$33,636 $232,946 $249,018 $278,638 11.9% Operations and Maintenance
Office Supplies
602-1715-
3004
$121 $0 $1,500 $1,500 0%
Info Services O/M
602-1715-
3022
$31,629 $42,457 $25,300 $43,200 70.8%
Software Support
602-1715-
3025
$124,400 $146,251 $162,832 $270,042 65.8%
Travel & Training
602-1715-
3052
$0 $0 $1,905 $1,905 0%
Copier Lease & Expenses
602-1715-
3086
$26,930 $29,992 $30,000 $30,000 0%
Telephone
602-1715-
3102
$17,254 $18,519 $18,000 $20,188 12.2%
Internet Service
602-1715-
3103
$4,706 $4,946 $10,000 $15,000 50%
Cellular Phones
602-1715-
3108
$243 $232 $0 $0 0%
Fuels
602-1715-
3204
$0 $0 $500 $500 0%
Liability Insurance
602-1715-
3404
$11,296 $12,982 $15,415 $21,180 37.4%
Amortization Expense
602-1715-
6001
$0 $5,135 $0 $0 0%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 302
Total Operations and
Maintenance:
$216,579 $260,513 $265,452 $403,515 52%
Capital Outlay
Vehicles, Machinery & Equip
602-1715-
6400
$0 $0 $204,400 $33,000 -83.9%
Fleet Program
602-1715-
6401
$0 $0 $7,860 $7,860 0%
Total Capital Outlay: $0 $0 $212,260 $40,860 -80.8%
Overhead Allocations
Overhead Allocation GF
602-1715-
4100
$68,607 $83,574 $91,064 $72,774 -20.1%
Total Overhead Allocations: $68,607 $83,574 $91,064 $72,774 -20.1% Depreciation
Depreciation Expense
602-1715-
6000
$22,362 $36,953 $12,272 $36,953 201.1%
Total Depreciation: $22,362 $36,953 $12,272 $36,953 201.1% Total Expense Objects: $273,912 $613,986 $830,066 $832,740 0.3% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 303
Revenues Summary
$832,740
$10,534
(1.28% vs. prior year)
INFORMATION TECHNOLOGY Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
Revenues by Source
Revenue Source
Other Revenues
Gain/Loss on Sale of Assets
Gain/Loss on Sale of Assets
602-1715-
8411
$18 $0 $0 $0 0%
Total Gain/Loss on Sale of
Assets:
$18 $0 $0 $0 0%
Payroll Reimbursements
Payroll Reimbursements
602-1715-
8989
$254 $134 $0 $0 0%
Total Payroll
Reimbursements:
$254 $134 $0 $0 0%
Misc Admin Fees
Miscellaneous
Reimbursement
602-1715-
8900
$19 $130 $0 $0 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 304
Total Misc Admin Fees: $19 $130 $0 $0 0%
Total Other Revenues: $290 $264 $0 $0 0%
Allocated Operational Costs
Overhead Allocation Sewer
Overhead Allocation Sewer
602-1715-
9240
$18,947 $24,127 $25,272 $25,639 1.5%
Total Overhead Allocation
Sewer:
$18,947 $24,127 $25,272 $25,639 1.5%
Overhead Allocation Water
Overhead Allocation Water
602-1715-
9280
$120,116 $178,190 $151,576 $153,494 1.3%
Total Overhead Allocation Water:
$120,116 $178,190 $151,576 $153,494 1.3%
Overhead Allocation Transit
Overhead Allocation
Transit
602-1715-
9325
$29,739 $37,816 $39,500 $40,067 1.4%
Total Overhead Allocation
Transit:
$29,739 $37,816 $39,500 $40,067 1.4%
Overhead Allocation Fleet
Overhead Allocation Fleet
602-1715-
9601
$9,711 $12,303 $12,772 $13,008 1.8%
Total Overhead Allocation
Fleet:
$9,711 $12,303 $12,772 $13,008 1.8%
Overhead Allocation GF
Overhead Allocation GF
602-1715-
9100
$463,715 $558,966 $593,086 $600,532 1.3%
Total Overhead Allocation
GF:
$463,715 $558,966 $593,086 $600,532 1.3%
Total Allocated Operational
Costs:
$642,228 $811,402 $822,206 $832,740 1.3%
Transfers In
Transfer In - ARPA
Transfer In - ARPA
602-1715-
7303
$3,500 $0 $0 $0 0%
Total Transfer In - ARPA: $3,500 $0 $0 $0 0%
Total Transfers In: $3,500 $0 $0 $0 0%
Total Revenue Source: $646,018 $811,666 $822,206 $832,740 1.3% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 305
Organizational Chart
FINANCE DIRECTOR
KERRI WILLIAMS
FISCAL DIVISION
FISCAL MANAGER
ACCOUNT CLERK I
(PART TIME)
ACCOUNTING
TECHNICIAN I & II
UTILITIES DIVISION
UTILITY BILLING CLERKS
INFORMATION
TECHNOLOGY
IT SYSTEMS
ADMINISTRATOR(S)
City of Chowchilla | FY 2024-2025 BUDGET Page 306
Information Technology Position Summary
602-1715
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Finance Director Y M8 139,730 - 139,730 10% 13,973
IT Systems Administrator Y MM45 84,382 4,219 88,601 100% 88,601 IT Systems Administrator Y MM45 85,420 8,969 94,389 100% 94,389 Subtotal Salaries & Wages 196,963
BENEFITS & OTHER PAY
Health & Related Benefits 47,969
Holiday Payout -
Insurances (Not Workers Compensation) 681
Leave Payout 537
Medicare Tax 3,517
Overtime 980
PARS-Supplemental Retirement -
PERS - Employer Portion 21,786
PERS - Employer Portion Safety -
PERS - 457 Employer Share 3,660
Shift Differential -
Standby -
Unemployment Ins 1,108
Uniform Allowance -
Worker Compensation 1,437
Essential Worker Pay -
Subtotal Benefits 81,675
TOTAL WAGES & BENEFITS 278,638
City of Chowchilla | FY 2024-2025 BUDGET Page 307
TRANSIT
Expenditures Summary
$755,513
$169,670
(28.96% vs. prior year)
TRANSIT Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
City of Chowchilla | FY 2024-2025 BUDGET Page 308
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefififits (45.9%)
Capital Outlay (19.9%)
Overhead Allocations (19.4%)
Operations and Maintenance (14.8%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Overhead Allocations Capital Outlay Salaries and Benefits FY2022
FY2023
FY2024
FY2025
0 0.2
0.4 0.6
0.8 City of Chowchilla | FY 2024-2025 BUDGET Page 309
Expense Objects
Salaries and Benefits
Salaries/Wages
325-3705-
1010
$171,761 $196,519 $205,044 $216,505 5.6%
Overtime
325-3705-
1060
$917 $6,145 -$294 $1,826 -721.1%
Essential Worker Pay
325-3705-
1099
$5,250 $7,000 $0 $0 0%
Medicare Tax
325-3705-
2010
$2,479 $2,638 $3,275 $3,819 16.6%
Leave Payout
325-3705-
2030
$823 $0 $3,367 $2,974 -11.7%
Health Insurance
325-3705-
2040
$33,395 $23,252 $42,532 $44,514 4.7%
Unemployment Ins
325-3705-
2050
$1,687 -$682 $1,736 $1,954 12.6%
Retirement-Employer
Portion
325-3705-
2060
$21,733 $23,230 $22,188 $24,572 10.7%
457 ER Match
325-3705-
2066
$0 $2,453 $2,479 $1,932 -22.1%
Uniforms Allowance
325-3705-
2070
$900 $1,086 $1,200 $1,200 0%
Workers Comp Ins
325-3705-
2080
$46,355 $37,447 $43,147 $46,534 7.8%
Contracted Payroll Services
325-3705-
2090
$1,193 $0 $0 $0 0%
Insurances - Not Workers
Comp
325-3705-
2091
$146 $82 $1,444 $1,298 -10.1%
Total Salaries and Benefits: $286,638 $299,169 $326,118 $347,128 6.4% Operations and Maintenance
Office Supplies
325-3705-
3004
$1,398 $413 $1,050 $1,050 0%
Uniform/Laundry Allowance
325-3705-
3014
$1,073 $86 $1,785 $2,000 12%
Operating Eqpt
325-3705-
3018
$0 $12,684 $12,960 $14,000 8%
Audit Services
325-3705-
3028
$0 $0 $0 $5,000 N/A
Travel & Training
325-3705-
3052
$3,214 $2,034 $6,500 $6,500 0%
Employee
Evaluation/Recruitment
325-3705-
3060
$538 $523 $800 $800 0%
Professional Memberships
325-3705-
3078
$560 $615 $800 $1,200 50%
Cellular Phones
325-3705-
3108
$1,638 $1,440 $1,500 $1,260 -16%
Energy
325-3705-
3156
$779 $1,523 $1,500 $1,607 7.1%
Vehicle O/M
325-3705-
3202
$7,687 $7,360 $8,500 $17,500 105.9%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 310
Fuels
325-3705-
3204
$13,123 $12,746 $13,000 $13,395 3%
Legal Fees
325-3705-
3352
$1,427 $0 $0 $0 0%
Contract Services
325-3705-
3364
$5,850 $5,090 $16,000 $11,500 -28.1%
Advertising
325-3705-
3374
$119 $0 $500 $1,000 100%
Liability Insurance
325-3705-
3404
$18,871 $21,637 $25,692 $35,300 37.4%
Total Operations and
Maintenance:
$56,277 $66,150 $90,587 $112,112 23.8%
Capital Outlay
Vehicles, Machinery & Equip
325-3705-
6400
$0 $97,811 $0 $150,038 N/A
Construction in Progress
325-3705-
6600
$58,531 $0 $12,800 $0 -100%
Total Capital Outlay: $58,531 $97,811 $12,800 $150,038 1,072.2% Overhead Allocations
Overhead Allocation GF
325-3705-
4100
$91,681 $99,403 $116,839 $106,168 -9.1%
Overhead Allocation Fleet
325-3705-
4601
$0 $2,020 $0 $0 0%
Overhead Allocation-IT
325-3705-
4602
$29,739 $37,816 $39,499 $40,067 1.4%
Total Overhead Allocations: $121,420 $139,239 $156,338 $146,235 -6.5% Total Expense Objects: $522,865 $602,369 $585,843 $755,513 29% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 311
Revenues Summary
$779,514
$188,090
(31.80% vs. prior year)
TRANSIT Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
Revenues by Source
Revenue Source
Charges for Services
Misc Reimbursement
Fare Box Revenue
325-3705-
8790
$14,640 $15,203 $15,750 $16,500 4.8%
Total Misc Reimbursement: $14,640 $15,203 $15,750 $16,500 4.8% K-9 Program Donations
Bus Pass Revenues
325-3705-
8791
$7,005 $10,624 $7,875 $8,200 4.1%
Total K-9 Program Donations: $7,005 $10,624 $7,875 $8,200 4.1% Total Charges for Services: $21,645 $25,827 $23,625 $24,700 4.6% Intergovernmental
Grant Revenue
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 312
Grant Revenue
325-3705-
8650
$2,987 $0 $0 $0 0%
Total Grant Revenue: $2,987 $0 $0 $0 0%
LTF St. Mtce - Pr. Yr.
LTF St. Mtce - Pr. Yr.
325-3705-
8027
$26,408 $0 $0 $0 0%
Total LTF St. Mtce - Pr. Yr.: $26,408 $0 $0 $0 0%
STA Revenues-City
STA Revenues-City
325-3705-
8020
$245,902 $1 $163,990 $204,475 24.7%
Total STA Revenues-City: $245,902 $1 $163,990 $204,475 24.7% LCTOP Grant
LCTOP Grant
325-3705-
8555
$45,086 $0 $8,100 $0 -100%
Total LCTOP Grant: $45,086 $0 $8,100 $0 -100%
SB1 State of Good Repair
Prog
SB1 State of Good Repair
Prog
325-3705-
8560
$0 $13,660 $22,030 $0 -100%
Total SB1 State of Good
Repair Prog:
$0 $13,660 $22,030 $0 -100%
PTIMSEA Grant
PTIMSEA Grant
325-3705-
8606
$0 $61,595 $0 $0 0%
Total PTIMSEA Grant: $0 $61,595 $0 $0 0%
LTF/TDA Revenues -
Operating
LTF/TDA Revenues -
Operating
325-3705-
8615
$0 $0 $265,605 $277,003 4.3%
Total LTF/TDA Revenues -
Operating:
$0 $0 $265,605 $277,003 4.3%
FTA Section 5311
FTA Section 5311
325-3705-
8634
$0 $0 $95,579 $111,098 16.2%
Total FTA Section 5311: $0 $0 $95,579 $111,098 16.2%
FTA 5339
FTA 5339
325-3705-
8635
$0 $0 $0 $79,112 N/A
Total FTA 5339: $0 $0 $0 $79,112 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 313
COVID CARE FUNDS
COVID CARE FUNDS
325-3705-
8013
$0 $187,402 $0 $0 0%
Total COVID CARE FUNDS: $0 $187,402 $0 $0 0%
Total Intergovernmental: $320,384 $262,658 $555,304 $671,688 21% Other Revenues
Investment Earnings
Investment Earnings
325-3705-
8401
$0 $228 $500 $500 0%
Total Investment Earnings: $0 $228 $500 $500 0%
Gain/Loss on Sale of Assets
Gain/Loss on Sale of Assets
325-3705-
8411
$0 $4,675 $0 $4,200 N/A
Total Gain/Loss on Sale of
Assets:
$0 $4,675 $0 $4,200 N/A
Payroll Reimbursements
Payroll Reimbursements
325-3705-
8989
$483 $255 $341 $0 -100%
Total Payroll
Reimbursements:
$483 $255 $341 $0 -100%
Misc Admin Fees
Misc Reimbursement
325-3705-
8900
$0 $0 $1,500 $5,000 233.3%
Total Misc Admin Fees: $0 $0 $1,500 $5,000 233.3%
Total Other Revenues: $483 $5,158 $2,341 $9,700 314.4%
Transfers In
Transfer In - ARPA
Transfer In - ARPA
325-3705-
7303
$5,250 $0 $0 $0 0%
Total Transfer In - ARPA: $5,250 $0 $0 $0 0%
Transfer-In
Transfer-In
325-3705-
7355
$0 $36,216 $10,154 $73,426 623.1%
Total Transfer-In: $0 $36,216 $10,154 $73,426 623.1%
Total Transfers In: $5,250 $36,216 $10,154 $73,426 623.1% Total Revenue Source: $347,762 $329,859 $591,424 $779,514 31.8% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 314
Organizational Chart
CITY CLERK
JOANN MCCLENDON
TRANSIT SUPERVISOR
DRIVERS/DISPATCHERS
DEPUTY CITY CLERK
City of Chowchilla | FY 2024-2025 BUDGET Page 315
Transit Position Summary
325-3705
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Community Services Transit Supervisor Y MM40 77,315 14,303 91,618 100% 91,618 Transit Driver II Y 25 53,331 1,333 54,664 100% 54,664
Transit Driver I/Dispatcher Y 22 49,608 1,240 50,848 100% 50,848 Transit Driver I/Dispatcher Y 22 19,375 - 19,375 100% 19,375 Subtotal Salaries & Wages 216,505
Benefits & Other Pay
Health & Related Benefits 44,514
Holiday Payout -
Insurances (Not Workers Compensation) 1,298
Leave Payout 2,974
Medicare Tax 3,819
Overtime 1,826
PARS-Supplemental Retirement -
PERS - Employer Portion 24,572
PERS - Employer Portion Safety -
PERS - 457 Employer Share 1,932
Shift Differential -
Standby -
Unemployment Ins 1,954
Uniform Allowance 1,200
Worker Compensation 46,534
Essential Worker Pay -
Subtotal Benefits 130,623
Total Wages & Benefits 347,128
City of Chowchilla | FY 2024-2025 BUDGET Page 316
MEASURE N PUBLIC SAFETY
Expenditures Summary
$2,738,387
-$535,955
(-16.37% vs. prior year)
MEASURE N PUBLIC SAFETY Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
City of Chowchilla | FY 2024-2025 BUDGET Page 317
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Transfers Out (47.3%)
Salaries and Benefififits (28.8%)
Operations and Maintenance (18.3%)
Capital Outlay (3.7%)
Debt Service (1.9%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Debt Service Capital Outlay Operations and Maintenance Salaries and Benefits Transfers Out FY2022
FY2023
FY2024
FY2025
0 0.5
1 1.5
2 2.5
3 3.5
City of Chowchilla | FY 2024-2025 BUDGET Page 318
Expense Objects
Salaries and Benefits
Salaries/Wages
340-2610-
1010
$221,225 $324,900 $326,094 $336,821 3.3%
Overtime
340-2610-
1060
$37,716 $40,086 $20,000 $47,136 135.7%
Holiday-In-Lieu
340-2610-
1070
$9,759 $5,962 $15,169 $14,578 -3.9%
Shift Diff/Special
Assignment
340-2610-
1090
$1,118 $826 $593 $5,927 899.5%
Retention/Essential Worker
Pay
340-2610-
1099
$14,000 $11,375 $112,500 $112,500 0%
Medicare Tax
340-2610-
2010
$4,128 $4,619 $5,692 $6,107 7.3%
Leave Payout
340-2610-
2030
$2,518 $1,519 $3,940 $3,940 0%
Health Insurance
340-2610-
2040
$40,988 $44,732 $64,664 $28,555 -55.8%
Unemployment Ins
340-2610-
2050
$2,266 -$640 $2,170 $2,502 15.3%
Retirement-Employer
Portion
340-2610-
2060
$12,149 $12,284 $13,270 $14,425 8.7%
Retire-Employer Portion
Safety
340-2610-
2063
$28,679 $39,741 $29,524 $30,242 2.4%
457 ER Match
340-2610-
2066
$0 $1,760 $1,296 $4,175 222.1%
Uniforms Allowance
340-2610-
2070
$3,219 $5,504 $3,388 $4,850 43.2%
Workers Comp Ins
340-2610-
2080
$19,888 $27,259 $20,340 $15,604 -23.3%
Contracted Payroll Services
340-2610-
2090
$1,350 $0 $0 $0 0%
Insurances - Not Workers
Comp
340-2610-
2091
$182 $123 $1,805 $1,623 -10.1%
Salaries/Wages
340-2705-
1010
$56,837 $68,063 $68,950 $75,740 9.8%
Overtime
340-2705-
1060
$17,381 $24,337 $24,964 $25,578 2.5%
Essential Worker Pay
340-2705-
1099
$1,750 $2,000 $0 $0 0%
Medicare Tax
340-2705-
2010
$1,023 $1,056 $1,424 $1,758 23.5%
Leave Payout
340-2705-
2030
$0 $501 $0 $0 0%
Health Insurance
340-2705-
2040
$14,271 $4,302 $17,978 $21,637 20.4%
Unemployment Ins
340-2705-
2050
$434 -$174 $434 $511 17.7%
Retire-Employer Portion
Safety
340-2705-
2063
$14,399 $14,989 $16,361 $18,426 12.6%
Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 319
Uniforms Allowance
340-2705-
2070
$1,000 $750 $1,000 $1,000 0%
Workers Comp Ins
340-2705-
2080
$14,604 $27,259 $13,891 $15,397 10.8%
Contracted Payroll Services
340-2705-
2090
$565 $0 $0 $0 0%
Insurances - Not Workers
Comp
340-2705-
2091
$36 $20 $361 $325 -10%
Total Salaries and Benefits: $521,484 $663,152 $765,808 $789,357 3.1% Operations and Maintenance
Postage
340-1600-
3002
$0 $0 $1,400 $2,800 100%
Bank Service Fees
340-1600-
3026
$0 $7,577 $0 $0 0%
Legal Fees
340-1600-
3352
$0 $0 $1,500 $1,500 0%
Elections
340-1600-
3376
$0 $0 $107,000 $132,500 23.8%
Equip/Uniforms New &
Replaced
340-2610-
3014
$14,175 $17,177 $87,280 $129,000 47.8%
Travel & Training
340-2610-
3052
$1,457 $585 $2,000 $2,000 0%
Employee
Evaluation/Recruitment
340-2610-
3060
$2,043 $0 $0 $0 0%
Cellular Phones
340-2610-
3108
$281 $254 $300 $384 28%
Vehicle O/M
340-2610-
3202
$6,046 $4,166 $3,000 $3,000 0%
Fuels
340-2610-
3204
$3,422 $4,103 $5,900 $8,361 41.7%
Liability Insurance
340-2610-
3404
$26,934 $37,092 $36,703 $40,343 9.9%
Special Equipment O/M
340-2705-
3016
$21,312 $55,624 $60,000 $60,000 0%
Travel & Training
340-2705-
3052
$1,728 $0 $3,000 $5,000 66.7%
Volunteer Services
340-2705-
3064
$66,665 $81,665 $86,665 $100,000 15.4%
Cellular Phones
340-2705-
3108
$1,044 $1,249 $1,300 $1,300 0%
Vehicle O/M
340-2705-
3202
$1,163 $1,546 $2,000 $2,000 0%
Fuels
340-2705-
3204
$2,773 $2,949 $3,000 $3,000 0%
Liability Insurance
340-2705-
3404
$5,404 $6,302 $7,341 $10,086 37.4%
Total Operations and
Maintenance:
$154,447 $220,290 $408,389 $501,274 22.7%
Debt Service
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 320
Transfer Out - Pension OB
Bond
340-2610-
5919
$44,919 $65,204 $66,567 $51,804 -22.2%
Total Debt Service: $44,919 $65,204 $66,567 $51,804 -22.2% Capital Outlay
Vehicles, Machinery & Equip
340-2610-
6400
$233,941 $0 $0 $0 0%
Vehicles, Machinery & Equip
340-2705-
6400
$598,475 $0 $100,000 $100,000 0%
Total Capital Outlay: $832,416 $0 $100,000 $100,000 0%
Transfers Out
Transfer Out - GF
340-2610-
5100
$847,316 $1,150,073 $632,525 $1,295,952 104.9%
Transfer Out - GF
340-2705-
5100
$66,603 $673,656 $1,301,053 $0 -100%
Total Transfers Out: $913,919 $1,823,729 $1,933,578 $1,295,952 -33% Total Expense Objects: $2,467,186 $2,772,374 $3,274,342 $2,738,387 -16.4% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 321
Revenues Summary
$2,757,537
-$70,471
(-2.49% vs. prior year)
MEASURE N PUBLIC SAFETY Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
Revenues by Source
Revenue Source
Sales Tax
Sales Taxes
Sales Taxes -Measure N
340-1600-
8010
$2,603,988 $2,598,614 $2,786,496 $2,693,725 -3.3%
Total Sales Taxes: $2,603,988 $2,598,614 $2,786,496 $2,693,725 -3.3% Total Sales Tax: $2,603,988 $2,598,614 $2,786,496 $2,693,725 -3.3% Other Revenues
Investment Earnings
Investment Earnings
340-1600-
8401
$9,563 $73,500 $41,000 $53,436 30.3%
Total Investment
Earnings:
$9,563 $73,500 $41,000 $53,436 30.3%
Unrealized Gain/Loss
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 322
Unrealized Gain/Loss
340-1600-
8403
$0 $10,376 $0 $10,376 N/A
Total Unrealized
Gain/Loss:
$0 $10,376 $0 $10,376 N/A
Payroll Reimbursements
Payroll Reimbursements
340-2610-
8989
$604 $382 $426 $0 -100%
Payroll Reimbursements
340-2705-
8989
$121 $64 $86 $0 -100%
Total Payroll
Reimbursements:
$725 $446 $512 $0 -100%
Total Other Revenues: $10,288 $84,321 $41,512 $63,812 53.7% Transfers In
Transfer In - ARPA
Transfer In - ARPA
340-1600-
7303
$15,750 $0 $0 $0 0%
Total Transfer In - ARPA: $15,750 $0 $0 $0 0%
Total Transfers In: $15,750 $0 $0 $0 0%
Total Revenue Source: $2,630,025 $2,682,935 $2,828,008 $2,757,537 -2.5% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 323
Measure N Public Safety Position Summary
340-2610 & 340-2705
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2024/2025
TOTAL
POSITION CLASSIFICATION
Community Services Officers/Dispatchers Y P28 59,155 5,916 65,071 100% 65,071 Community Services Officers/Dispatchers Y P28 53,308 - 53,308 100% 53,308 Police Officer I/II Y P40 70,786 13,215 84,001 100% 84,001 Police Officer I/II Y P40 73,470 1,837 75,307 100% 75,307 Police Officer I/II Y P40 59,134 - 59,134 100% 59,134
Fire Inspector Y MM40 73,893 1,847 75,740 100% 75,740
Subtotal Salaries & Wages 412,561
BENEFITS & OTHER PAY
Health & Related Benefits 50,192
Holiday Payout 14,578
Insurances (Not Workers Compensation) 1,948
Leave Payout 3,940
Medicare Tax 7,865
Overtime 72,714
PARS-Supplemental Retirement -
PERS - Employer Portion 14,425
PERS - Employer Portion Safety 48,668
PERS - 457 Employer Share 4,175
Shift Differential 5,927
Standby -
Unemployment Ins 3,013
Uniform Allowance 5,850
Worker Compensation 31,001
Retention 112,500
Subtotal Benefits 376,796
Total Wages & Benefits 789,357
City of Chowchilla | FY 2024-2025 BUDGET Page 324
FIRE SAFER GRANT
Expenditures Summary
$41,398
$0
(0.00% vs. prior year)
FIRE SAFER GRANT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 10k
20k
30k
40k
50k
City of Chowchilla | FY 2024-2025 BUDGET Page 325
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (68.2%)
Transfers Out (31.8%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Salaries and Benefits Transfers Out Operations and Maintenance FY2022
FY2023
FY2024
FY2025
0 0.01
0.02 0.03
0.04 0.05
City of Chowchilla | FY 2024-2025 BUDGET Page 326
Expense Objects
Salaries and Benefits
Salaries/Wages
341-2705-
1010
$0 $0 $8,540 $0 -100%
Essential Worker Pay
341-2705-
1099
$21 $0 $0 $0 0%
Medicare Tax
341-2705-
2010
$0 $0 $128 $0 -100%
Unemployment Ins
341-2705-
2050
$1 $0 $434 $0 -100%
Retirement-Employer
Portion
341-2705-
2060
$50 $524 $756 $0 -100%
Workers Comp Ins
341-2705-
2080
$100 $58 $59 $0 -100%
Contracted Payroll Services
341-2705-
2090
$279 $0 $0 $0 0%
Insurances - Not Workers
Comp
341-2705-
2091
$36 $20 $361 $0 -100%
Total Salaries and Benefits: $488 $603 $10,278 $0 -100% Operations and Maintenance
Special Equipment O/M
341-2705-
3016
$11,345 $234 $15,000 $15,000 0%
Employee
Evaluation/Recruitment
341-2705-
3060
$620 $0 $1,600 $0 -100%
Contracted Services
341-2705-
3364
$0 $11,381 $12,750 $12,750 0%
Advertising
341-2705-
3374
$0 $0 $500 $500 0%
Liability Insurance
341-2705-
3404
$930 $1,070 $1,270 $0 -100%
Total Operations and
Maintenance:
$12,895 $12,685 $31,120 $28,250 -9.2%
Transfers Out
Transfer Out
341-2705-
5100
$0 $0 $0 $13,148 N/A
Total Transfers Out: $0 $0 $0 $13,148 N/A
Total Expense Objects: $13,383 $13,288 $41,398 $41,398 0% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 327
Revenues Summary
$41,398
-$86
(-0.21% vs. prior year)
FIRE SAFER GRANT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 10k
20k
30k
40k
50k
Revenues by Source
Revenue Source
Intergovernmental
Grant Revenue
Grant Revenue
341-2705-
8650
$0 $0 $41,398 $41,398 0%
Total Grant Revenue: $0 $0 $41,398 $41,398 0%
Total Intergovernmental: $0 $0 $41,398 $41,398 0%
Other Revenues
Payroll Reimbursements
Payroll Reimbursements
341-2705-
8989
$121 $64 $86 $0 -100%
Total Payroll
Reimbursements:
$121 $64 $86 $0 -100%
Total Other Revenues: $121 $64 $86 $0 -100%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 328
Transfers In
Transfer In - ARPA
Transfer In - ARPA
341-2705-
7303
$21 $0 $0 $0 0%
Total Transfer In - ARPA: $21 $0 $0 $0 0%
Total Transfers In: $21 $0 $0 $0 0%
Total Revenue Source: $142 $64 $41,484 $41,398 -0.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 329
LIGHTING & LANDSCAPE MAINTENANCE DISTRICTS
Expenditures Summary
$326,640
$41,112
(14.40% vs. prior year)
LIGHTING & LANDSCAPE MAINTENANCE DISTRICTS Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
City of Chowchilla | FY 2024-2025 BUDGET Page 330
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (66.4%)
Overhead Allocations (33.6%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Overhead Allocations Operations and Maintenance
FY2022
FY2023
FY2024
FY2025
0 0.05
0.1 0.15
0.2 0.25
0.3 0.35
City of Chowchilla | FY 2024-2025 BUDGET Page 331
Expense Objects
Operations and Maintenance
Lighting & Pole
Maintenance
310-3625-
3007
$18,345 $393 $6,400 $6,400 0%
Bank Service Fees
310-3625-
3026
$0 $1,179 $0 $0 0%
Energy
310-3625-
3156
$71,472 $37,061 $40,000 $80,112 100.3%
Horticultural O/M
310-3625-
3162
$116,348 $120,681 $120,000 $121,000 0.8%
Water Use Fee
310-3625-
3365
$9,129 $8,606 $9,500 $9,500 0%
Total Operations and
Maintenance:
$215,294 $167,920 $175,900 $217,012 23.4%
Overhead Allocations
Overhead Allocation GF
310-3625-
4100
$106,628 $109,628 $109,628 $109,628 0%
Total Overhead Allocations: $106,628 $109,628 $109,628 $109,628 0% Total Expense Objects: $321,922 $277,548 $285,528 $326,640 14.4% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 332
Revenues Summary
$330,922
$6,388
(1.97% vs. prior year)
LIGHTING & LANDSCAPE MAINTENANCE DISTRICTS Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
Revenues by Source
Revenue Source
Property Taxes
Prior Year Secured/Unsec
Property Tax - Delinq
310-3625-
8005
$3,814 $2,574 $2,800 $2,800 0%
Total Prior Year
Secured/Unsec:
$3,814 $2,574 $2,800 $2,800 0%
Property Tax All Districts
Property Tax All Districts
310-3625-
8101
$303,012 $310,498 $313,734 $316,260 0.8%
Total Property Tax All
Districts:
$303,012 $310,498 $313,734 $316,260 0.8%
Total Property Taxes: $306,826 $313,072 $316,534 $319,060 0.8% Other Revenues
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 333
Investment Earnings
Investment Earnings
310-3625-
8401
$1,774 $12,178 $8,000 $10,247 28.1%
Total Investment
Earnings:
$1,774 $12,178 $8,000 $10,247 28.1%
Unrealized Gain/Loss
Unrealized Gain/Loss
310-3625-
8403
$0 $1,615 $0 $1,615 N/A
Total Unrealized
Gain/Loss:
$0 $1,615 $0 $1,615 N/A
Total Other Revenues: $1,774 $13,793 $8,000 $11,862 48.3% Total Revenue Source: $308,601 $326,864 $324,534 $330,922 2% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 334
IMPACT FEES
Expenditures Summary
$2,113,205
$1,447,996
(217.68% vs. prior year)
IMPACT FEES Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
City of Chowchilla | FY 2024-2025 BUDGET Page 335
Expenditures by Function
Budgeted Expenditures by Function
Waste Water System Capital Reserve (24.5%)
Park Development Improvement Fees (17.1%)
Streets & Roads Impact Fees (All) (13.1%)
Water Systems Capital Reserves (8.7%)
Park In-Lieu/ Quimby Impact Fees (8%)
Public Building Impact Fees (7.6%)
Storm Drain Impact Fees (5.7%)
Police Impact Fees (4.9%)
Signalization Impact Fees (4.5%)
Fire Impact Fees (4%)
Parks Community/ Rec Center
Impact Fees (1.9%)
Parks Community/ Rec Center
Impact Fees (1.9%)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (76.4%)
Transfers Out (23.6%)
City of Chowchilla | FY 2024-2025 BUDGET Page 336
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Operations and Maintenance
FY2022
FY2023
FY2024FY2025
0 0.5
1 1.5
2 2.5
Expense Objects
Operations and Maintenance
Bank Service Fees
380-2710-
3026
$0 $957 $0 $0 0%
Fire Impact Program Expense
380-2710-
3999
$60,397 $113,325 $8,419 $84,412 902.6%
Bank Service Fees
382-4840-
3026
$0 $120 $0 $0 0%
Public Building Impact Program
Expense
382-4840-
3999
$33,920 $62,086 $12,353 $160,857 1,202.2%
Parks Community/Rec Program
Expense
383-6640-
3999
$0 $0 $0 $40,472 N/A
Bank Service Fees
384-6640-
3026
$0 $288 $0 $0 0%
Subdivision Park Impact
Program Expense
384-6640-
3999
$87,971 $584 $19,205 $273,186 1,322.5%
Park in Lieu Quimby Program
Expense
385-6640-
3999
$0 $0 $0 $169,303 N/A
Bank Service Fees
386-2650-
3026
$0 $798 $0 $0 0%
Police Impact Program Expense
386-2650-
3999
$41,044 $62,433 $13,390 $103,255 671.1%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 337
Bank Service Fees
388-5710-
3026
$0 $2,188 $0 $0 0%
Sewer Impact Program Expense
388-5710-
3999
$220,516 $138,190 $13,212 $167,806 1,170.1%
Bank Service Fees
390-3655-
3026
$0 $840 $0 $0 0%
Signalization Impact Program
Expense
390-3655-
3999
$9,758 $21,646 $4,258 $35,892 742.9%
Bank Service Fees
392-3660-
3026
$0 $1,472 $0 $0 0%
Storm Drain Impact Program
Expense
392-3660-
3999
$48,618 $0 $96,006 $119,413 24.4%
Bank Service Fees
394-3620-
3026
$0 $3,465 $0 $0 0%
Roads Impact Program Expense
394-3620-
3999
$211,667 $315,869 $32,865 $277,142 743.3%
Bank Service Fees
396-7610-
3026
$0 $711 $0 $0 0%
Water Impact Program Expense
396-7610-
3999
$96,260 $49,507 $14,788 $182,976 1,137.3%
Total Operations and
Maintenance:
$810,152 $774,479 $214,496 $1,614,714 652.8%
Transfers Out
Transfer Out - GF
380-2710-
5100
$44,167 $488,000 $0 $0 0%
Transfer Out
384-6640-
5100
$0 $0 $713 $88,590 12,325%
Transfer Out - Waste Water
388-5710-
5240
$0 $0 $50,000 $350,000 600%
Transfer Out
390-3655-
5305
$0 $0 $0 $59,901 N/A
Transfer Out - Storm Drain
392-3660-
5220
$0 $800,000 $0 $0 0%
Transfer Out - Water
396-7610-
5280
$0 $0 $400,000 $0 -100%
Total Transfers Out: $44,167 $1,288,000 $450,713 $498,491 10.6% Total Expense Objects: $854,319 $2,062,479 $665,209 $2,113,205 217.7% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted
(% Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 338
Revenues Summary
$3,325,715
$2,757,125
(484.91% vs. prior year)
IMPACT FEES Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
Revenues by Source
Revenue Source
Charges for Services
Police Impact Fees
Police Impact Fees
386-2650-
8079
$108,708 $141,472 $26,780 $206,509 671.1%
Total Police Impact Fees: $108,708 $141,472 $26,780 $206,509 671.1% Fire Impact Development Fees
Fire Impact Development Fees
380-2710-
8076
$147,725 $236,569 $16,838 $168,824 902.6%
Total Fire Impact Development
Fees:
$147,725 $236,569 $16,838 $168,824 902.6%
SR99/Ave 26 Dev Fees
SR99/Ave 26 Dev Fees
394-3620-
8070
$27,114 $11,823 $0 $0 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 339
Total SR99/Ave 26 Dev Fees: $27,114 $11,823 $0 $0 0%
SR99/Road 17 Dev Fees
SR99/Road 17 Dev Fees
394-3620-
8071
$16,055 $6,284 $0 $0 0%
Total SR99/Road 17 Dev Fees: $16,055 $6,284 $0 $0 0%
Signalization Imp Dev Fees
Signalization Imp Dev Fees
390-3655-
8077
$28,123 $47,216 $8,515 $71,783 743%
Total Signalization Imp Dev Fees: $28,123 $47,216 $8,515 $71,783 743% Traffic Impact Dev Fee
Traffic Impact Dev Fee
390-3655-
8081
$3,024 $0 $51,313 $0 -100%
Total Traffic Impact Dev Fee: $3,024 $0 $51,313 $0 -100% Storm Drain Imp Dev Fees
Storm Drain Imp Dev Fees
392-3660-
8080
$114,331 $5,326 $192,011 $238,825 24.4%
Total Storm Drain Imp Dev Fees: $114,331 $5,326 $192,011 $238,825 24.4% Washington Road SD Fee
Washington Road SD Fee
392-3660-
8798
$260 $0 $0 $0 0%
Total Washington Road SD Fee: $260 $0 $0 $0 0%
Public Building Impact Fee
Public Building Impact Fee
382-4840-
8082
$80,473 $129,879 $24,705 $321,714 1,202.2%
Total Public Building Impact Fee: $80,473 $129,879 $24,705 $321,714 1,202.2% Sewer Imp Development Fees
Sewer Imp Development Fees
388-5710-
8074
$505,421 $309,682 $26,423 $335,613 1,170.2%
Total Sewer Imp Development Fees: $505,421 $309,682 $26,423 $335,613 1,170.2% Parks Community/Rec Center
Impact Fees
Parks Community/Rec Center
Impact Fees
383-6640-
8072
$0 $0 $5,690 $80,944 1,322.6%
Subdivision Park Fees
384-6640-
8072
$201,045 $20,632 $38,410 $546,371 1,322.5%
Park In Lieu Quimby Impact
Revenues
385-6640-
8072
$0 $0 $18,198 $338,606 1,760.7%
Road Development Fees
394-3620-
8072
$448,326 $648,116 $65,730 $554,284 743.3%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 340
Total Parks Community/Rec Center
Impact Fees:
$649,371 $668,747 $128,028 $1,520,205 1,087.4%
Water Imp Development Fees
Water Imp Development Fees
396-7610-
8073
$233,837 $130,913 $29,576 $365,953 1,137.3%
Total Water Imp Development Fees: $233,837 $130,913 $29,576 $365,953 1,137.3% Total Charges for Services: $1,914,441 $1,687,911 $504,189 $3,229,426 540.5% Other Revenues
Investment Earnings
Investment Earnings
380-2710-
8401
$1,190 $9,219 $700 $1,150 64.3%
Investment Earnings
382-4840-
8401
$90 $751 $201 $106 -47.3%
Investment Earnings
384-6640-
8401
$308 $2,927 $2,400 $2,975 24%
Investment Earnings
386-2650-
8401
$957 $7,789 $6,400 $7,691 20.2%
Investment Earnings
388-5710-
8401
$2,677 $21,689 $17,000 $20,940 23.2%
Investment Earnings
390-3655-
8401
$1,210 $8,609 $6,600 $7,981 20.9%
Investment Earnings
392-3660-
8401
$2,207 $15,397 $300 $490 63.3%
Investment Earnings
394-3620-
8401
$4,145 $33,672 $25,000 $33,065 32.3%
Investment Earnings
396-7610-
8401
$777 $6,919 $5,800 $7,050 21.6%
Total Investment Earnings: $13,560 $106,971 $64,401 $81,448 26.5% Unrealized Gain/Loss
Unrealized Gain/Loss
380-2710-
8403
$0 $1,311 $0 $1,311 N/A
Unrealized Gain/Loss
382-4840-
8403
$0 $164 $0 $164 N/A
Unrealized Gain/Loss
384-6640-
8403
$0 $395 $0 $395 N/A
Unrealized Gain/Loss
386-2650-
8403
$0 $1,092 $0 $1,092 N/A
Unrealized Gain/Loss
388-5710-
8403
$0 $2,996 $0 $2,996 N/A
Unrealized Gain/Loss
390-3655-
8403
$0 $1,150 $0 $1,150 N/A
Unrealized Gain/Loss
392-3660-
8403
$0 $2,016 $0 $2,016 N/A
Unrealized Gain/Loss
394-3620-
8403
$0 $4,744 $0 $4,744 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 341
Unrealized Gain/Loss
396-7610-
8403
$0 $973 $0 $973 N/A
Total Unrealized Gain/Loss: $0 $14,841 $0 $14,841 N/A
Total Other Revenues: $13,560 $121,813 $64,401 $96,289 49.5% Total Revenue Source: $1,928,002 $1,809,723 $568,590 $3,325,715 484.9% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted
vs. FY2025
Budgeted (%
Change)
Revenue by Department
Projected 2025 Revenue by Department
Streets & Roads Impact Fees (All) (17.8%)
Park Development Improvement Fees (16.5%)
Water Systems Capital Reserves (11.2%)
Waste Water System Capital Reserve (10.8%)
Park In-Lieu/ Quimby Impact Fees (10.2%)
Public Building Impact Fees (9.7%)
Storm Drain Impact Fees (7.3%)
Police Impact Fees (6.5%)
Fire Impact Fees (5.2%)
Parks Community/ Rec Center
Impact Fees (2.4%)
Parks Community/ Rec Center
Impact Fees (2.4%)
Signalization Impact Fees (2.4%)
City of Chowchilla | FY 2024-2025 BUDGET Page 342
COMMUNITY DEVELOPMENT BLOCK GRANTS
Expenditures Summary
$241,414
-$442,295
(-64.69% vs. prior year)
COMMUNITY DEVELOPMENT BLOCK GRANT Proposed and Historical Budget vs.
Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 250k
500k
750k
1,000k
1,250k
1,500k
City of Chowchilla | FY 2024-2025 BUDGET Page 343
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Transfers Out (73.1%)
Operations and Maintenance (26.9%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Transfers Out
FY2022
FY2023
FY2024
FY2025
0 0.25
0.5 0.75
1 1.25
1.5 City of Chowchilla | FY 2024-2025 BUDGET Page 344
Expense Objects
Operations and Maintenance
Contract Services
400-4810-
3364
$40,106 $41,312 $42,000 $45,000 7.1%
Bank Service Fees
400-4815-
3026
$0 $2,013 $0 $0 0%
CDBG PI Activity Delivery
400-4815-
3332
$0 -$103,045 $0 $0 0%
Loan & Grant Expenses
480-4714-
3120
$0 $50,000 $33,211 $0 -100%
Contract Services
480-4714-
3364
$4,995 $358 $4,355 $0 -100%
Loan & Grant Expenses
481-4715-
3120
$0 $52,500 $240,202 $0 -100%
Contract Services
481-4715-
3364
$4,110 $12,239 $21,738 $0 -100%
Loan & Grant Expenses
496-4713-
3120
$332,500 $87,500 $10,000 $0 -100%
Contract Services
496-4713-
3364
$83,541 -$25,952 $7,614 $10,000 31.3%
Loan & Grant Expenses
497-4716-
3120
$0 $278,750 $151,250 $0 -100%
Contract Services
497-4716-
3364
$13,493 $14,816 $42,853 $10,000 -76.7%
Total Operations and
Maintenance:
$478,744 $410,491 $553,223 $65,000 -88.3%
Transfers Out
Transfer Out - Storm Drain
400-4810-
5220
$0 $1,000,000 $0 $0 0%
Transfer Out
400-4815-
5499
$0 $1 $0 $0 0%
Transfer Out
402-3620-
5220
$0 $0 $50,000 $131,900 163.8%
Transfer Out - Streets
403-3620-
5305
$0 $0 $80,486 $44,514 -44.7%
Transfer Out
480-4714-
5499
$0 $1,545 $0 $0 0%
Transfer Out
481-4715-
5499
$0 $10,283 $0 $0 0%
Total Transfers Out: $0 $1,011,829 $130,486 $176,414 35.2% Total Expense Objects: $478,744 $1,422,319 $683,709 $241,414 -64.7% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 345
Revenues Summary
$27,339
-$500,136
(-94.82% vs. prior year)
COMMUNITY DEVELOPMENT BLOCK GRANT Proposed and Historical Budget vs.
Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
Revenues by Source
Revenue Source
Intergovernmental
Grant Revenue
Grant Revenue
480-4714-
8650
$1,260 $55,638 $37,566 $0 -100%
Grant Revenue
481-4715-
8650
$13,852 $65,279 $261,940 $0 -100%
Grant Revenue
496-4713-
8650
$416,041 $61,548 $17,614 $10,000 -43.2%
Grant Revenue
497-4716-
8650
$0 $307,059 $194,103 $10,000 -94.8%
Total Grant Revenue: $431,153 $489,523 $511,223 $20,000 -96.1% Federal Grants
CDBG PI
400-4815-
8651
$950 $273,935 $6,500 $3,000 -53.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 346
Total Federal Grants: $950 $273,935 $6,500 $3,000 -53.8% Total Intergovernmental: $432,103 $763,458 $517,723 $23,000 -95.6% Other Revenues
Investment Earnings
Investment Earnings
400-4815-
8401
$2,546 $19,601 $9,752 $1,583 -83.8%
Investment Earnings
481-4715-
8401
$13 -$13 $0 $0 0%
Total Investment
Earnings:
$2,559 $19,588 $9,752 $1,583 -83.8%
Unrealized Gain/Loss
Unrealized Gain/Loss
400-4815-
8403
$0 $2,756 $0 $2,756 N/A
Total Unrealized
Gain/Loss:
$0 $2,756 $0 $2,756 N/A
Total Other Revenues: $2,559 $22,345 $9,752 $4,339 -55.5% Transfers In
Transfer-In
Transfer-In
400-4815-
7499
$39,511 $0 $0 $0 0%
Total Transfer-In: $39,511 $0 $0 $0 0%
Total Transfers In: $39,511 $0 $0 $0 0%
Total Revenue Source: $474,173 $785,803 $527,475 $27,339 -94.8% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 347
HOME GRANTS
Expenditures Summary
$1,013,517
$1,000,154
(7,484.50% vs. prior year)
HOME GRANTS Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1,000k
250k
500k
750k
1,250k
City of Chowchilla | FY 2024-2025 BUDGET Page 348
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operations and Maintenance (99.7%)
Overhead Allocations (0.3%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Transfers Out Overhead Allocations Operations and Maintenance FY2022
FY2023
FY2024
FY2025
0 0.2
0.4 0.6
0.8 1
1.2 City of Chowchilla | FY 2024-2025 BUDGET Page 349
Expense Objects
Operations and Maintenance
Bank Service Fees
450-4810-
3026
$0 $2,386 $0 $0 0%
Contract Services
450-4810-
3364
$2,277 $6,686 $3,100 $3,100 0%
Loan & Grant Expenses
452-4819-
3120
$0 $0 $0 $360,000 N/A
General Admin Fee
Contracted
452-4819-
3330
$9,895 $0 $0 $15,000 N/A
Activity & Delivery - Rehab
452-4819-
3332
$0 $0 $0 $100,000 N/A
Activity Delivery - Home
Buyer
452-4819-
3333
$0 $0 $0 $25,000 N/A
Bank Service Fees
453-4813-
3026
$0 $8 $0 $0 0%
Contract Services
453-4813-
3364
$0 $0 $3,700 $3,700 0%
General Admin Fee
Contracted
454-4819-
3330
$0 $0 $0 $12,500 N/A
Activity & Delivery - Rehab
454-4819-
3332
$0 $0 $0 $243,750 N/A
Activity Delivery - Home
Buyer
454-4819-
3333
$0 $0 $0 $243,750 N/A
Bank Service Fees
498-4913-
3026
$0 $284 $0 $0 0%
Contract Services
498-4913-
3364
$0 $0 $3,700 $3,700 0%
Total Operations and
Maintenance:
$12,172 $9,363 $10,500 $1,010,500 9,523.8%
Overhead Allocations
Overhead Allocation GF
498-4913-
4100
$0 $2,098 $2,863 $3,017 5.4%
Total Overhead Allocations: $0 $2,098 $2,863 $3,017 5.4% Transfers Out
Transfers Out
450-4200-
5000
$3,973 $3,018 $0 $0 0%
Transfer Out - GF
498-4913-
5100
$4,901 $0 $0 $0 0%
Total Transfers Out: $8,874 $3,018 $0 $0 0%
Total Expense Objects: $21,046 $14,479 $13,363 $1,013,517 7,484.5% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 350
Revenues Summary
$549,661
$508,955
(1,250.32% vs. prior year)
HOME GRANTS Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
600k
Revenues by Source
Revenue Source
Charges for Services
Monitoring Fees
Monitoring Fees
453-4813-
8810
$3,500 -$3,500 $3,700 $3,700 0%
Monitoring Fees
498-4913-
8810
$9,896 $0 $9,896 $9,896 0%
Total Monitoring Fees: $13,396 -$3,500 $13,596 $13,596 0% Total Charges for
Services:
$13,396 -$3,500 $13,596 $13,596 0%
Intergovernmental
Grant Revenue
Grant Revenue
452-4819-
8650
$0 $0 $0 $500,000 N/A
Total Grant Revenue: $0 $0 $0 $500,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 351
Federal Grants
HOME PI
450-4810-
8651
$0 $0 $3,300 $3,300 0%
Total Federal Grants: $0 $0 $3,300 $3,300 0%
Total Intergovernmental: $0 $0 $3,300 $503,300 15,151.5% Other Revenues
Investment Earnings
Investment Earnings
450-4810-
8401
$3,705 $25,000 $18,000 $22,434 24.6%
Investment Earnings
453-4813-
8401
$107 $123 $60 $65 8.3%
Investment Earnings
498-4913-
8401
$396 $2,992 $2,000 $2,850 42.5%
Total Investment
Earnings:
$4,208 $28,115 $20,060 $25,349 26.4%
Unrealized Gain/Loss
Unrealized Gain/Loss
450-4810-
8403
$0 $3,266 $0 $3,266 N/A
Unrealized Gain/Loss
453-4813-
8403
$0 $11 $0 $11 N/A
Unrealized GainlLoss
498-4913-
8403
$0 $389 $0 $389 N/A
Total Unrealized
Gain/Loss:
$0 $3,666 $0 $3,666 N/A
Residual Receipts
Residual Receipts
498-4913-
8820
$14,875 $0 $3,750 $3,750 0%
Total Residual
Receipts:
$14,875 $0 $3,750 $3,750 0%
Total Other Revenues: $19,083 $31,781 $23,810 $32,765 37.6% Total Revenue Source: $32,479 $28,281 $40,706 $549,661 1,250.3% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 352
CAL HOME STATE GRANT
Expenditures Summary
$700,000
$700,000
(100.00% vs. prior year)
CAL HOME STATE GRANT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
Expenditures by Expense Type
Expense Objects
Operations and Maintenance
Loan & Grant Expenses
460-4601-
3120
$0 $0 $0 $700,000 N/A
Total Operations and
Maintenance:
$0 $0 $0 $700,000 N/A
Total Expense Objects: $0 $0 $0 $700,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 353
Revenues Summary
$700,000
$700,000
(100.00% vs. prior year)
CAL HOME STATE GRANT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
Revenues by Source
Revenue Source
Intergovernmental
Grant Revenue
Grant Revenue
460-4601-
8650
$0 $0 $0 $700,000 N/A
Total Grant
Revenue:
$0 $0 $0 $700,000 N/A
Total
Intergovernmental:
$0 $0 $0 $700,000 N/A
Total Revenue Source: $0 $0 $0 $700,000 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 354
PLHA GRANT
Expenditures Summary
$662,295
$662,295
(100.00% vs. prior year)
PLHA GRANT Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
Expenditures by Expense Type
Expense Objects
Operations and Maintenance
Loan & Grant Expenses
470-4708-
3120
$0 $0 $0 $629,181 N/A
Contract Services
470-4708-
3364
$0 $0 $0 $33,114 N/A
Total Operations and
Maintenance:
$0 $0 $0 $662,295 N/A
Total Expense Objects: $0 $0 $0 $662,295 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 355
Revenues Summary
$662,295
$662,295
(100.00% vs. prior year)
PLHA GRANT Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
Revenues by Source
Revenue Source
Intergovernmental
Grant Revenue
Grant Revenue
470-4708-
8650
$0 $0 $0 $662,295 N/A
Total Grant
Revenue:
$0 $0 $0 $662,295 N/A
Total
Intergovernmental:
$0 $0 $0 $662,295 N/A
Total Revenue Source: $0 $0 $0 $662,295 N/A
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 356
AMERICAN RESCUE PLAN ACT (ARPA)
Expenditures Summary
$2,937,230
$1,707,829
(138.92% vs. prior year)
AMERICAN RESCUE PLAN ACT (ARPA) Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
3,500k
Expenditures by Expense Type
Expense Objects
Operations and Maintenance
Bank Service Fees
303-3101-
3026
$0 $7,685 $0 $0 0%
Total Operations and
Maintenance:
$0 $7,685 $0 $0 0%
Transfers Out
Transfer Out - GF
303-3101-
5100
$122,930 $0 $0 $0 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 357
Transfer Out - Airport
303-3101-
5200
$175 $0 $0 $0 0%
Transfer Out - Storm Drain
303-3101-
5220
$525 $0 $0 $0 0%
Transfer Out - Waste Water
303-3101-
5240
$7,393 $0 $0 $0 0%
Transfer Out - Water
303-3101-
5280
$11,460 $54,748 $1,229,401 $2,937,230 138.9%
Transfer Out - Streets
303-3101-
5305
$4,533 $0 $0 $0 0%
Transfer Out - Transit
303-3101-
5325
$5,250 $0 $0 $0 0%
Transfer Out - Measure N
303-3101-
5340
$15,750 $0 $0 $0 0%
Transfer Out - SAFER Grant
303-3101-
5341
$21 $0 $0 $0 0%
Transfer Out - Fleet
303-3101-
5601
$1,750 $0 $0 $0 0%
Transfer Out - IT
303-3101-
5602
$3,500 $0 $0 $0 0%
Total Transfers Out: $173,286 $54,748 $1,229,401 $2,937,230 138.9% Total Expense Objects: $173,286 $62,433 $1,229,401 $2,937,230 138.9% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 358
Revenues Summary
$82,280
$22,280
(37.13% vs. prior year)
AMERICAN RESCUE PLAN ACT (ARPA) Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
Revenues by Source
Revenue Source
Intergovernmental
Federal Grants
Federal Grants
303-3101-
8651
$4,380,142 $0 $0 $0 0%
Total Federal Grants: $4,380,142 $0 $0 $0 0%
Total Intergovernmental: $4,380,142 $0 $0 $0 0%
Other Revenues
Investment Earnings
Investment Earnings
303-3101-
8401
$5,841 $79,177 $60,000 $71,757 19.6%
Total Investment
Earnings:
$5,841 $79,177 $60,000 $71,757 19.6%
Unrealized Gain/Loss
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 359
Unrealized Gain/Loss
303-3101-
8403
$0 $10,523 $0 $10,523 N/A
Total Unrealized
Gain/Loss:
$0 $10,523 $0 $10,523 N/A
Total Other Revenues: $5,841 $89,700 $60,000 $82,280 37.1% Total Revenue Source: $4,385,983 $89,700 $60,000 $82,280 37.1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 360
BERENDA SLOUGH BRIDGE
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.
Expenditures Summary
$2,208,000
$2,202,500
(40,045.45% vs. prior year)
BERENDA SLOUGH BRIDGE Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
Expenditures by Expense Type
Expense Objects
Capital Outlay
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 361
Construction Costs
588-3620-
3712
$0 $0 $0 $2,208,000 N/A
Engineering for
Project
588-3620-
3714
$709 $574 $5,500 $0 -100%
Total Capital Outlay: $709 $574 $5,500 $2,208,000 40,045.5% Total Expense Objects: $709 $574 $5,500 $2,208,000 40,045.5% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 362
Revenues Summary
$2,208,000
$2,202,500
(40,045.45% vs. prior year)
BERENDA SLOUGH BRIDGE Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
Revenues by Source
Revenue Source
Intergovernmental
Grant Revenue
Grant Revenue
588-3620-
8650
$476 $508 $5,161 $1,959,612 37,869.6%
Total Grant
Revenue:
$476 $508 $5,161 $1,959,612 37,869.6%
Total
Intergovernmental:
$476 $508 $5,161 $1,959,612 37,869.6%
Transfers In
Transfer-In
Transfer-In
588-3620-
7301
$233 $66 $339 $248,388 73,170.8%
Total Transfer-In: $233 $66 $339 $248,388 73,170.8%
Total Transfers In: $233 $66 $339 $248,388 73,170.8%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 363
Total Revenue Source: $709 $574 $5,500 $2,208,000 40,045.5% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 364
BRIDGE PREVENTIVE MAINTENANCE PROJECT
This capital project is for Bridge Preventive Maintenance Program (CPMP) for various bridges in the City of Chowchilla.
Expenditures Summary
$175,000
$170,000
(3,400.00% vs. prior year)
BRIDGE PREVENTIVE MAINTENANCE PROJECT Proposed and Historical Budget vs.
Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
City of Chowchilla | FY 2024-2025 BUDGET Page 365
Expenditures by Expense Type
Expense Objects
Capital Outlay
Construction Costs
591-3620-
3712
$0 $0 $0 $135,000 N/A
Engineering for
Project
591-3620-
3714
$623 $574 $5,000 $40,000 700%
Total Capital Outlay: $623 $574 $5,000 $175,000 3,400%
Total Expense Objects: $623 $574 $5,000 $175,000 3,400% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
Revenues Summary
$175,000
$170,000
(3,400.00% vs. prior year)
BRIDGE PREVENTIVE MAINTENANCE PROJECT Proposed and Historical Budget vs.
Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
City of Chowchilla | FY 2024-2025 BUDGET Page 366
Revenues by Source
Revenue Source
Intergovernmental
Grant Revenue
Grant Revenue
591-3620-
8650
$1,324 $508 $4,427 $159,354 3,499.6%
Total Grant
Revenue:
$1,324 $508 $4,427 $159,354 3,499.6%
Total
Intergovernmental:
$1,324 $508 $4,427 $159,354 3,499.6%
Transfers In
Transfer-In
Transfer-In
591-3620-
7301
$0 $0 $573 $15,646 2,630.5%
Total Transfer-In: $0 $0 $573 $15,646 2,630.5%
Total Transfers In: $0 $0 $573 $15,646 2,630.5%
Total Revenue Source: $1,324 $508 $5,000 $175,000 3,400% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 367
PUBLIC FINANCE AUTHORITY- CIVIC CENTER
Expenditures Summary
$370,019
$375
(0.10% vs. prior year)
PUBLIC FINANCE AUTHORITY- CIVIC CENTER Proposed and Historical Budget vs.
Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
City of Chowchilla | FY 2024-2025 BUDGET Page 368
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (99.9%)
Operations and Maintenance (0.1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Debt Service
FY2022
FY2023
FY2024
FY2025
0 0.1
0.2 0.3
0.4 City of Chowchilla | FY 2024-2025 BUDGET Page 369
Expense Objects
Operations and Maintenance
Contract Services
916-1720-
3364
$1,200 $400 $500 $500 0%
Total Operations and
Maintenance:
$1,200 $400 $500 $500 0%
Debt Service
Refi Lease Rev Bond Interest
916-1720-
3705
$3,957 $0 $0 $0 0%
Bond Interest-05
916-1720-
3974
$158,331 $158,331 $149,144 $139,519 -6.5%
Refi Lease Rev Bond
Principal
916-1720-
3975
$193,000 $210,000 $220,000 $230,000 4.5%
Total Debt Service: $355,288 $368,331 $369,144 $369,519 0.1% Total Expense Objects: $356,488 $368,731 $369,644 $370,019 0.1% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 370
Revenues Summary
$370,019
$375
(0.10% vs. prior year)
PUBLIC FINANCE AUTHORITY- CIVIC CENTER Proposed and Historical Budget vs.
Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
Revenues by Source
Revenue Source
Other Revenues
Investment Earnings
Investment Earnings
916-1720-
8401
$73 $11,114 $0 $0 0%
Total Investment
Earnings:
$73 $11,114 $0 $0 0%
Total Other Revenues: $73 $11,114 $0 $0 0%
Transfers In
Transfer-In
Transfer-In
916-1720-
7100
$356,415 $357,617 $369,644 $370,019 0.1%
Total Transfer-In: $356,415 $357,617 $369,644 $370,019 0.1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 371
Total Transfers In: $356,415 $357,617 $369,644 $370,019 0.1% Total Revenue Source: $356,488 $368,731 $369,644 $370,019 0.1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 372
PUBLIC FINANCE AUTHORITY- GENERAL FUND CREB
Expenditures Summary
$187,081
-$794
(-0.42% vs. prior year)
PUBLIC FINANCE AUTHORITY- GENERAL FUND CREB Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
City of Chowchilla | FY 2024-2025 BUDGET Page 373
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (97.5%)
Operations and Maintenance (2.5%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Debt Service
FY2022
FY2023
FY2024
FY2025
0 0.05
0.1 0.15
0.2 City of Chowchilla | FY 2024-2025 BUDGET Page 374
Expense Objects
Operations and Maintenance
Bank Service Fees
918-1705-
3026
$3,000 $3,000 $3,000 $3,000 0%
Contract Services
918-1705-
3364
$1,200 $1,200 $1,600 $1,600 0%
Total Operations and
Maintenance:
$4,200 $4,200 $4,600 $4,600 0%
Debt Service
Amortization of Bond
Issuance
918-1705-
3810
$1,551 $1,551 $1,551 $1,551 0%
Principal Expense
918-1705-
3973
$20,000 $20,000 $25,000 $25,000 0%
Bond Interest
918-1705-
3974
$157,872 $157,318 $156,724 $155,930 -0.5%
Total Debt Service: $179,423 $178,869 $183,275 $182,481 -0.4% Total Expense Objects: $183,623 $183,069 $187,875 $187,081 -0.4% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 375
Revenues Summary
$187,081
-$794
(-0.42% vs. prior year)
PUBLIC FINANCE AUTHORITY- GENERAL FUND CREB Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
Revenues by Source
Revenue Source
Other Revenues
Investment Earnings
Investment Earnings
918-1705-
8401
$47 $3 $0 $0 0%
Total Investment
Earnings:
$47 $3 $0 $0 0%
CREB Subsidy Revenue
CREB Subsidy Revenue
918-1705-
8500
$54,357 $27,178 $53,665 $53,665 0%
Total CREB Subsidy
Revenue:
$54,357 $27,178 $53,665 $53,665 0%
Total Other Revenues: $54,403 $27,182 $53,665 $53,665 0% Transfers In
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 376
Transfer-In
Transfer-In
918-1705-
7100
$129,220 $155,887 $134,210 $133,416 -0.6%
Total Transfer-In: $129,220 $155,887 $134,210 $133,416 -0.6% Total Transfers In: $129,220 $155,887 $134,210 $133,416 -0.6% Total Revenue Source: $183,623 $183,069 $187,875 $187,081 -0.4% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 377
PUBLIC FINANCE AUTHORITY- WATER FUND CREB
Expenditures Summary
$393,971
$0
(0.00% vs. prior year)
PUBLIC FINANCE AUTHORITY- WATER FUND CREB Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
City of Chowchilla | FY 2024-2025 BUDGET Page 378
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (99.6%)
Operations and Maintenance (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Debt Service
FY2022
FY2023
FY2024
FY2025
0 0.1
0.2 0.3
0.4 0.5
City of Chowchilla | FY 2024-2025 BUDGET Page 379
Expense Objects
Operations and Maintenance
Contract Services
283-7605-
3364
$1,600 $1,600 $1,700 $1,700 0%
Total Operations and
Maintenance:
$1,600 $1,600 $1,700 $1,700 0%
Debt Service
Bank Service Fees
283-7605-
3326
$3,000 $3,300 $3,300 $3,300 0%
Bond Payment
283-7605-
3804
$0 $0 $25,000 $25,000 0%
Amortization of Bond
Discounts
283-7605-
3805
$5,234 $5,234 $5,234 $5,234 0%
Bond Interest Payment
283-7605-
3938
$360,649 $359,745 $358,737 $358,737 0%
Total Debt Service: $368,883 $368,279 $392,271 $392,271 0% Total Expense Objects: $370,483 $369,879 $393,971 $393,971 0% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 380
Revenues Summary
$393,971
$0
(0.00% vs. prior year)
PUBLIC FINANCE AUTHORITY- WATER FUND CREB Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
Revenues by Source
Revenue Source
Other Revenues
Investment Earnings
Investment Earnings
283-7605-
8401
$8 $9 $0 $0 0%
Total Investment
Earnings:
$8 $9 $0 $0 0%
Amortization of Premium
Amortization of
Premium
283-7605-
8300
$21,250 $21,250 $21,250 $21,250 0%
Total Amortization of
Premium:
$21,250 $21,250 $21,250 $21,250 0%
CREB Subsidy Revenue
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 381
CREB Subsidy Revenue
283-7605-
8500
$69,394 $69,708 $68,511 $68,511 0%
Total CREB Subsidy
Revenue:
$69,394 $69,708 $68,511 $68,511 0%
Total Other Revenues: $90,652 $90,967 $89,761 $89,761 0% Transfers In
Transfer-In
Transfer-In
283-7605-
7280
$279,831 $313,840 $304,210 $304,210 0%
Total Transfer-In: $279,831 $313,840 $304,210 $304,210 0% Total Transfers In: $279,831 $313,840 $304,210 $304,210 0% Total Revenue Source: $370,483 $404,807 $393,971 $393,971 0% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 382
PUBLIC FINANCE AUTHORITY- WASTEWATER CREB
Expenditures Summary
$188,605
$0
(0.00% vs. prior year)
PUBLIC FINANCE AUTHORITY- WASTEWATER CREB Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
City of Chowchilla | FY 2024-2025 BUDGET Page 383
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (100%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Debt Service
FY2022
FY2023
FY2024
FY2025
0 0.05
0.1 0.15
0.2 City of Chowchilla | FY 2024-2025 BUDGET Page 384
Expense Objects
Debt Service
Bank Service Fees
242-5705-
3026
$0 $6,408 $3,300 $3,300 0%
Contract Services
242-5705-
3364
$4,600 $1,600 $1,600 $1,600 0%
Sewer Bond Principal
242-5705-
3804
$0 $0 $45,000 $45,000 0%
Amortization of Bond
Discounts
242-5705-
3805
$5,174 $5,174 $5,174 $5,174 0%
Bond Interest Payment
242-5705-
3938
$137,862 $136,418 $133,531 $133,531 0%
Total Debt Service: $147,636 $149,600 $188,605 $188,605 0% Total Expense Objects: $147,636 $149,600 $188,605 $188,605 0% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 385
Revenues Summary
$188,840
-$2,365
(-1.24% vs. prior year)
PUBLIC FINANCE AUTHORITY- WASTEWATER CREB Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
250k
Revenues by Source
Revenue Source
Other Revenues
Investment Earnings
Investment Earnings
242-5705-
8401
$22 $985 $2,600 $3,303 27%
Total Investment
Earnings:
$22 $985 $2,600 $3,303 27%
Unrealized Gain/Loss
Unrealized Gain/Loss
242-5705-
8403
$0 $148 $0 $149 N/A
Total Unrealized
Gain/Loss:
$0 $148 $0 $149 N/A
Amortization of Premium
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 386
Amortization of
Premium
242-5705-
8300
$3,003 $3,003 $3,003 $3,003 0%
Total Amortization of
Premium:
$3,003 $3,003 $3,003 $3,003 0%
CREB Subsidy Revenue
CREB Subsidy Revenue
242-5705-
8500
$82,982 $41,491 $81,927 $81,927 0%
Total CREB Subsidy
Revenue:
$82,982 $41,491 $81,927 $81,927 0%
Total Other Revenues: $86,007 $45,627 $87,530 $88,382 1% Transfers In
Transfer-In
Transfer-In
242-5705-
7240
$61,628 $139,329 $103,675 $100,458 -3.1%
Total Transfer-In: $61,628 $139,329 $103,675 $100,458 -3.1% Total Transfers In: $61,628 $139,329 $103,675 $100,458 -3.1% Total Revenue Source: $147,636 $184,956 $191,205 $188,840 -1.2% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 387
TAXABLE PENSION OBLIGATION BONDS
Expenditures Summary
$927,007
$27,032
(3.00% vs. prior year)
TAXABLE PENSION OBLIGATION BONDS Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
City of Chowchilla | FY 2024-2025 BUDGET Page 388
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (99.9%)
Operations and Maintenance (0.1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Debt Service
FY2022
FY2023
FY2024
FY2025
0 0.2
0.4 0.6
0.8 1
City of Chowchilla | FY 2024-2025 BUDGET Page 389
Expense Objects
Operations and Maintenance
Contract Services
919-1705-
3364
$1,200 $1,425 $1,300 $1,300 0%
Total Operations and
Maintenance:
$1,200 $1,425 $1,300 $1,300 0%
Debt Service
Trustee Fees
919-1705-
3372
$3,000 $3,000 $3,000 $3,000 0%
Principal Expense
919-1705-
3973
$425,000 $495,000 $530,000 $575,000 8.5%
Bond Interest
919-1705-
3974
$396,108 $381,901 $365,675 $347,707 -4.9%
Total Debt Service: $824,108 $879,901 $898,675 $925,707 3% Total Expense Objects: $825,308 $881,326 $899,975 $927,007 3% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 390
Revenues Summary
$927,007
$27,032
(3.00% vs. prior year)
TAXABLE PENSION OBLIGATION BONDS Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
1,000k
Revenues by Source
Revenue Source
Other Revenues
Investment Earnings
Investment Earnings
919-1705-
8401
$1 $1 $0 $0 0%
Total Investment
Earnings:
$1 $1 $0 $0 0%
Total Other Revenues: $1 $1 $0 $0 0%
Transfers In
Transfer-In
Transfer-In
919-1705-
7100
$780,158 $816,351 $833,408 $875,203 5%
Transfer-In
919-1705-
7340
$44,919 $65,204 $66,567 $51,804 -22.2%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 391
Total Transfer-In: $825,077 $881,555 $899,975 $927,007 3% Total Transfers In: $825,077 $881,555 $899,975 $927,007 3% Total Revenue Source: $825,078 $881,556 $899,975 $927,007 3% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 392
WATER LOAN PROJECT
Expenditures Summary
$161,850
$50
(0.03% vs. prior year)
WATER LOAN PROJECT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
City of Chowchilla | FY 2024-2025 BUDGET Page 393
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (99.7%)
Operations and Maintenance (0.3%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Debt Service
FY2022
FY2023
FY2024
FY2025
0 0.025
0.05 0.075
0.1 0.125
0.15 0.175
City of Chowchilla | FY 2024-2025 BUDGET Page 394
Expense Objects
Operations and Maintenance
Bank Service Fees
282-7705-
3026
$0 $2,010 $0 $0 0%
Bad Debt Expense
282-7705-
3032
$721 $7,212 $500 $500 0%
Total Operations and
Maintenance:
$721 $9,221 $500 $500 0%
Debt Service
Trustee Fees
282-7705-
3372
$945 $1,050 $1,000 $1,050 5%
State Loan Principal Pmt
282-7705-
3804
$0 $0 $160,300 $160,300 0%
Total Debt Service: $945 $1,050 $161,300 $161,350 0%
Total Expense Objects: $1,666 $10,271 $161,800 $161,850 0% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 395
Revenues Summary
$226,690
-$29,247
(-11.43% vs. prior year)
WATER LOAN PROJECT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 50k
100k
150k
200k
250k
300k
Revenues by Source
Revenue Source
Charges for Services
Water Bond-Systems
Upgrade
Water Bond-Systems
Upgrade
282-7705-
8756
$193,431 $205,942 $200,000 $205,000 2.5%
Total Water Bond-Systems
Upgrade:
$193,431 $205,942 $200,000 $205,000 2.5%
Water Systems Upgrade
Water Systems Upgrade
282-7705-
8757
$29 $29 $40,000 $0 -100%
Total Water Systems
Upgrade:
$29 $29 $40,000 $0 -100%
Total Charges for Services: $193,460 $205,971 $240,000 $205,000 -14.6% Other Revenues
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 396
Investment Earnings
Investment Earnings
282-7705-
8401
$2,854 $20,635 $15,853 $18,938 19.5%
Total Investment Earnings: $2,854 $20,635 $15,853 $18,938 19.5% Unrealized Gain/Loss
Unrealized Gain/Loss
282-7705-
8403
$0 $2,752 $0 $2,752 N/A
Total Unrealized Gain/Loss: $0 $2,752 $0 $2,752 N/A
Collections Proceeds
Collections Proceeds
282-7705-
8772
$66 $113 $84 $0 -100%
Total Collections Proceeds: $66 $113 $84 $0 -100%
Total Other Revenues: $2,920 $23,500 $15,937 $21,690 36.1% Total Revenue Source: $196,380 $229,471 $255,937 $226,690 -11.4% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 397
COMMUNITY FACILITIES DISTRICT
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.
Expenditures Summary
$583,725
-$81,435
(-12.24% vs. prior year)
COMMUNITY FACILITIES DISTRICT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
City of Chowchilla | FY 2024-2025 BUDGET Page 398
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (95.4%)
Operations and Maintenance (4.6%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Debt Service
FY2022
FY2023
FY2024
FY2025
0 0.1
0.2 0.3
0.4 0.5
0.6 0.7
City of Chowchilla | FY 2024-2025 BUDGET Page 399
Expense Objects
Operations and Maintenance
Bank Service Fees
800-8850-
3026
$1,870 $3,372 $2,100 $2,100 0%
CFD Contract ServicesAdmin800-8850-
3362
$4,424 $37 $5,000 $5,000 0%
Contract Services
800-8850-
3364
$61,970 $31,802 $97,560 $15,000 -84.6%
City Administration Fees
800-8850-
3372
$5,000 $5,000 $5,000 $5,000 0%
Total Operations and
Maintenance:
$73,264 $40,211 $109,660 $27,100 -75.3%
Debt Service
CFD Bond Principal
800-8850-
3922
$245,000 $260,000 $270,000 $285,000 5.6%
CFD Bond Interest
800-8850-
3952
$310,136 $298,360 $285,500 $271,625 -4.9%
Total Debt Service: $555,136 $558,360 $555,500 $556,625 0.2% Total Expense Objects: $628,399 $598,571 $665,160 $583,725 -12.2% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 400
Revenues Summary
$589,249
-$44,751
(-7.06% vs. prior year)
COMMUNITY FACILITIES DISTRICT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
Revenues by Source
Revenue Source
Property Taxes
Prior Year Secured/Unsec
County - Delinq Principal
800-8850-
8005
$0 $0 $10,000 $0 -100%
Total Prior Year
Secured/Unsec:
$0 $0 $10,000 $0 -100%
Supp Roll Pr Yr Sec/Unsec
Delinq Principal Paid to
City
800-8850-
8006
$96 $0 $0 $0 0%
Total Supp Roll Pr Yr
Sec/Unsec:
$96 $0 $0 $0 0%
Property Taxes
Property Taxes
800-8850-
8008
$578,497 $578,313 $615,000 $578,313 -6%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 401
Total Property Taxes: $578,497 $578,313 $615,000 $578,313 -6% SR99/Ave 26 Dev Fees
County - Delinq Penality
& Int
800-8850-
8070
$0 $0 $2,000 $0 -100%
Total SR99/Ave 26 Dev
Fees:
$0 $0 $2,000 $0 -100%
Total Property Taxes: $578,593 $578,313 $627,000 $578,313 -7.8% Other Revenues
Investment Earnings
Investment Earnings
800-8850-
8401
$2,025 $29,522 $7,000 $9,180 31.1%
Total Investment
Earnings:
$2,025 $29,522 $7,000 $9,180 31.1%
Unrealized Gain/Loss
Unrealized Gain/Loss
800-8850-
8403
$0 $1,756 $0 $1,756 N/A
Total Unrealized
Gain/Loss:
$0 $1,756 $0 $1,756 N/A
Total Other Revenues: $2,025 $31,278 $7,000 $10,936 56.2% Total Revenue Source: $580,618 $609,591 $634,000 $589,249 -7.1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 402
PHEASANT RUN ASSESSMENT DISTRICT
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.
Expenditures Summary
$394,716
-$7,210
(-1.79% vs. prior year)
PHEASANT RUN ASSESSMENT DISTRICT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
City of Chowchilla | FY 2024-2025 BUDGET Page 403
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Debt Service (95.4%)
Operations and Maintenance (4.6%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Debt Service
FY2022
FY2023
FY2024
FY2025
0 0.1
0.2 0.3
0.4 0.5
City of Chowchilla | FY 2024-2025 BUDGET Page 404
Expense Objects
Operations and Maintenance
Bank Service Fees
842-4832-
3026
$0 $3,938 $3,500 $1,375 -60.7%
City Administration Fees
842-4832-
3362
$2,477 $1,722 $1,722 $1,123 -34.8%
Contract Services
842-4832-
3364
$11,192 $12,334 $15,000 $15,000 0%
Bond Prepayment Premium
842-4832-
3801
$381 $225 $500 $500 0%
Total Operations and
Maintenance:
$14,050 $18,219 $20,722 $17,998 -13.1%
Debt Service
Pheasant Run Bond
Principal
842-4832-
3913
$292,200 $300,900 $314,600 $322,600 2.5%
Pheasant Run Bond
Prepayments
842-4832-
3942
$12,700 $7,500 $7,000 $7,000 0%
Pheasant Run Bond Interest
842-4832-
3943
$83,157 $71,289 $59,604 $47,118 -20.9%
Total Debt Service: $388,057 $379,689 $381,204 $376,718 -1.2% Total Expense Objects: $402,107 $397,908 $401,926 $394,716 -1.8% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 405
Revenues Summary
$392,902
-$41,259
(-9.50% vs. prior year)
PHEASANT RUN ASSESSMENT DISTRICT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
Revenues by Source
Revenue Source
Property Taxes
Current Secured/Unsecured
Property Taxes
842-4832-
8001
$374,279 $369,279 $420,250 $375,470 -10.7%
Total Current
Secured/Unsecured:
$374,279 $369,279 $420,250 $375,470 -10.7%
Prior Year Secured/Unsec
County - Delinq Principal
842-4832-
8005
$0 $16,832 $10,000 $10,000 0%
Total Prior Year
Secured/Unsec:
$0 $16,832 $10,000 $10,000 0%
Supp Roll Pr Yr Sec/Unsec
Delinq Principal Paid to
City
842-4832-
8006
$14,465 $0 $0 $0 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 406
Total Supp Roll Pr Yr
Sec/Unsec:
$14,465 $0 $0 $0 0%
Total Property Taxes: $388,743 $386,110 $430,250 $385,470 -10.4% Other Revenues
Investment Earnings
Investment Earnings
842-4832-
8401
$1,352 $12,067 $3,911 $6,147 57.2%
Total Investment Earnings: $1,352 $12,067 $3,911 $6,147 57.2% Unrealized Gain/Loss
Unrealized Gain/Loss
842-4832-
8403
$0 $1,285 $0 $1,285 N/A
Total Unrealized Gain/Loss: $0 $1,285 $0 $1,285 N/A
Prepayments Principal
Prepayments Principal
842-4832-
8110
$7,461 $5,505 $0 $0 0%
Total Prepayments
Principal:
$7,461 $5,505 $0 $0 0%
Prepayments Interest &
Fees
Prepayments Interest &
Fees
842-4832-
8114
$513 $305 $0 $0 0%
Total Prepayments Interest
& Fees:
$513 $305 $0 $0 0%
Total Other Revenues: $9,326 $19,163 $3,911 $7,432 90%
Total Revenue Source: $398,070 $405,274 $434,161 $392,902 -9.5% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 407
REDEVELOPMENT SUCCESSOR AGENCY- OPERATIONS
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.
Expenditures Summary
$536,485
-$616
(-0.11% vs. prior year)
REDEVELOPMENT SUCCESSOR AGENCY- OPERATIONS Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
600k
City of Chowchilla | FY 2024-2025 BUDGET Page 408
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Transfers Out (76.5%)
Overhead Allocations (18.3%)
Operations and Maintenance (5.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.
Operations and Maintenance Overhead Allocations Transfers Out FY2022
FY2023
FY2024
FY2025
0 0.1
0.2 0.3
0.4 0.5
0.6 City of Chowchilla | FY 2024-2025 BUDGET Page 409
Expense Objects
Operations and Maintenance
Audit Services
956-9950-
3028
$9,468 $9,885 $10,000 $12,442 24.4%
Operation of Acquired
Property
956-9950-
3030
$3,333 $3,333 $3,333 $0 -100%
Legal Fees
956-9950-
3352
$69 $495 $0 $0 0%
Contract Services
956-9950-
3364
$398 $616 $300 $11,882 3,860.7%
Liability Insurance
956-9950-
3404
$1,639 $1,725 $1,600 $1,600 0%
CWD Prop Taxes
956-9950-
3464
$1,744 $1,744 $4,676 $1,744 -62.7%
Total Operations and
Maintenance:
$16,651 $17,798 $19,909 $27,668 39%
Overhead Allocations
Overhead Allocation GF
956-9950-
4100
$73,902 $78,736 $89,757 $98,332 9.6%
Total Overhead Allocations: $73,902 $78,736 $89,757 $98,332 9.6% Transfers Out
Transfers Out
956-9950-
5000
$21,031 $0 $0 $0 0%
Transfer Out - GF
956-9950-
5100
$0 $36,799 $4,261 $0 -100%
Transfer-Out Debt Svc 957
956-9950-
5957
$406,856 $406,681 $423,174 $410,485 -3%
Total Transfers Out: $427,887 $443,480 $427,435 $410,485 -4% Total Expense Objects: $518,440 $540,014 $537,101 $536,485 -0.1% Name Account ID FY2022
Actual
FY2022
Actual
FY2023
Actual
FY2023
Actual
FY2024
Adopted
FY2024
Adopted
FY2025
Budgeted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 410
Revenues Summary
$532,056
-$377
(-0.07% vs. prior year)
REDEVELOPMENT SUCCESSOR AGENCY- OPERATIONS Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 200k
400k
600k
800k
Revenues by Source
Revenue Source
Property Taxes
Property Taxes
RDA Supp Tax
Increment
956-9950-
8008
$639,084 $511,365 $531,881 $532,056 0%
Total Property Taxes: $639,084 $511,365 $531,881 $532,056 0% Total Property Taxes: $639,084 $511,365 $531,881 $532,056 0% Other Revenues
Investment Earnings
Investment Earnings
956-9950-
8401
$423 $894 $552 $0 -100%
Total Investment
Earnings:
$423 $894 $552 $0 -100%
Total Other Revenues: $423 $894 $552 $0 -100%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 411
Total Revenue Source: $639,507 $512,259 $532,433 $532,056 -0.1% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 412
RDA SUCCESSOR AGENCY- DEBT
Expenditures Summary
$410,485
$0
(0.00% vs. prior year)
RDA SUCCESSOR AGENCY- DEBT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
Expenditures by Expense Type
Expense Objects
Debt Service
Bond Trustee Fees
957-9951-
3372
$1,200 $1,500 $1,500 $1,500 0%
Amortization of Bond
Discounts
957-9951-
3805
$2,928 $2,928 $2,928 $2,928 0%
2005 Bond Principal Pymt
957-9951-
3941
$0 $0 $285,000 $285,000 0%
Interest Exp - 2005 Rev.
Bond
957-9951-
3942
$143,628 $135,691 $121,057 $121,057 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 413
Total Debt Service: $147,756 $140,119 $410,485 $410,485 0% Total Expense Objects: $147,756 $140,119 $410,485 $410,485 0% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
Revenues Summary
$423,174
-$12,689
(-2.91% vs. prior year)
RDA SUCCESSOR AGENCY- DEBT Proposed and Historical Budget vs. Actual Actual Budgeted
FY2022 FY2023 FY2024 FY2025
0 100k
200k
300k
400k
500k
Revenues by Source
Revenue Source
Other Revenues
Investment Earnings
Investment Earnings
957-9951-
8401
$0 $0 $0 $0 0%
Total Investment Earnings: $0 $0 $0 $0 0%
Amortization of Premium
Amortization of Premium
957-9951-
8300
$12,688 $12,688 $12,689 $12,689 0%
Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 414
Total Amortization of
Premium:
$12,688 $12,688 $12,689 $12,689 0%
Total Other Revenues: $12,688 $12,688 $12,689 $12,689 0% Transfers In
Transfer In SA Admin Costs
Transfer-In
957-9951-
7956
$406,856 $406,681 $423,174 $410,485 -3%
Total Transfer In SA Admin
Costs:
$406,856 $406,681 $423,174 $410,485 -3%
Total Transfers In: $406,856 $406,681 $423,174 $410,485 -3% Total Revenue Source: $419,544 $419,369 $435,863 $423,174 -2.9% Name Account ID FY2022
Actual
FY2023
Actual
FY2024
Adopted
FY2025
Budgeted
FY2024 Adopted vs.
FY2025 Budgeted (%
Change)
City of Chowchilla | FY 2024-2025 BUDGET Page 415
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City of Chowchilla | FY 2024-2025 BUDGET Page 416
DEBT (SECTION 6)
City of Chowchilla | FY 2024-2025 BUDGET Page 417
DEBT SCHEDULE
DESCRIPTION FUNDS
ORIGINAL
PRINCIPAL
MATURITY
DATE
INTEREST
RATE
PRINCIPAL
PAYMENT
AMOUNT
PRINCIPAL
PAYMENT
DUE DATE
INTEREST
PAYMENT
DUE DATES
ENDING
PRINCIPAL
BALANCE
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% 220,000.00 7/24 7/23 & 1/24 3,135,000.00 Limited Obligation Refunding
Improvement Bond
City of Chowchilla Reassessment
District No. 2013-1 (Pheasant Run)
Pheasant Run
AD 842
3,962,800.00 9/27 3.870% 309,100.00 9/23 9/23 & 3/24 1,378,800.00 Community Facilities District No.
2006-1
Improvement Area Special Tax
Bond Series 2007
CFD
800
8,615,000.00 9/37 4.700% 270,000.00 9/23 9/23 & 3/24 5,575,000.00 Chowchilla Redevelopment
Agency
Tax Allocation Bond, Series 2005
(Chowchilla Redevelopment
Project)
Successor
Agency
957
6,190,000.00 8/36 4.000% 275,000.00 8/23 8/23 & 2/24 4,400,000.00 Chowchilla PFA Taxable Lease
Revenue Bond
Series 2017A, B and C
2017 Lease
Revenue
Series A, B & C
918
3,630,000.00 6/47 2.550% 25,000.00 6/23 12/23 & 6/24 3,550,000.00 Chowchilla PFA Taxable Water
Revenue Bond
Series 2017A, B and C
2017 Water
Revenue
Series A, B & C
283
8,160,000.00 6/47 2.600% 0.00 6/23 12/23 & 6/24 8,035,000.00 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% 40,000.00 6/23 12/23 & 6/24 3,005,000.00 Taxable Pension Obligation Bond
Series 2019
Pension
Obligation
Bond
919
10,500,000.00 7/46 2.940% 530,000.00 7/24 7/23 & 1/24 8,705,000.00 Safe Water Meter Loan Project
( This is a no interest Loan)
Meter Project
282
3,205,991.00 7/38 0.000% 160,299.56 7/23 & 1/24 7/23 & 1/24 2,324,343.42 City of Chowchilla | FY 2024-2025 BUDGET Page 418
DEBT AMORTIZATION SCHEDULES
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
RATING: S&P "AA" (AGM-Insured) / S&P "BBB+" ( Underlying) 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
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 City of Chowchilla | FY 2024-2025 BUDGET Page 419
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
7/1/2031 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
City of Chowchilla | FY 2024-2025 BUDGET Page 420
City of Chowchilla
Public Financing Authority
Lease Revenue Bond (General Fund CREB)
Bonds Dated: 07/19/2017
Bonds Issued: $3,630,000.00
RATING: S&P "AA" (AGM Insured)/ S&P "A" (Underlying)
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 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 City of Chowchilla | FY 2024-2025 BUDGET Page 421
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 4.833 350,000.00 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 - Grand Total $3,630,000.00 $3,724,366.79 -$1,296,447.14 $6,057,919.65 City of Chowchilla | FY 2024-2025 BUDGET Page 422
City of Chowchilla
Public Financing Authority
Water Revenue Bonds (CREB)
Bonds Dated: 06/15/2017
Bonds Issued: $8,160,000.00
Bond Rating: S&P "AA" (BAM Insured)/S&P "A-" (Underlying) 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 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 City of Chowchilla | FY 2024-2025 BUDGET Page 423
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 - Grand Total $8,160,000.00 $8,282,391.43 ($1,655,983.36) $14,786,408.07 City of Chowchilla | FY 2024-2025 BUDGET Page 424
City of Chowchilla
Public Financing Authority
Wastewater Revenue Bonds (CREB)
05/23/2017
Bonds Issued: $3,310,000.00
Bond Rating: S&P "AA" (AGM Insured)/ S&P "BBB+" (Underlying) 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 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 City of Chowchilla | FY 2024-2025 BUDGET Page 425
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 4.833 225,000.00 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 - Grand Total: $3,310,000.00 $3,070,974.62 ($1,942,624.12) $4,438,350.50 City of Chowchilla | FY 2024-2025 BUDGET Page 426
City of Chowchilla
Taxable Pension Obligation
Current Debt Service Schedule
Dated: 3/6/2019
Amount Issued: $10,500,000
Bond Rating: S & P "A+"
Payment Date Interest Rate Principal Interest Payment Total Balance 7/15/2019 2.940% $130,691.83 $130,691.83 $10,500,000.0
1/15/2020 2.940 206,355.50 206,355.50 10,500,000.0
7/15/2020 2.940 345,000.00 206,355.50 551,355.50 10,155,000.0 1/15/2021 3.040 201,284.00 201,284.00 10,155,000.0
7/15/2021 3.040 425,000.00 201,284.00 626,284.00 9,730,000.0 1/15/2022 3.130 194,824.00 194,824.00 9,730,000.0
7/15/2022 3.130 495,000.00 194,824.00 689,824.00 9,235,000.0 1/15/2023 3.200 187,077.25 187,077.25 9,235,000.0
7/15/2023 3.200 530,000.00 187,077.25 717,077.25 8,705,000.0 1/15/2024 3.300 178,597.25 178,597.25 8,705,000.0
7/15/2024 3.300 575,000.00 178,597.25 753,597.25 8,130,000.0 1/15/2025 3.440 169,109.75 169,109.75 8,130,000.0
7/15/2025 3.440 620,000.00 169,109.75 789,109.75 7,510,000.0 1/15/2026 3.540 158,445.75 158,445.75 7,510,000.0
7/15/2026 3.540 470,000.00 158,445.75 628,445.75 7,040,000.0 1/15/2027 3.640 150,126.75 150,126.75 7,040,000.0
7/15/2027 3.640 510,000.00 150,126.75 660,126.75 6,530,000.0 1/15/2028 3.740 140,844.75 140,844.75 6,530,000.0
7/15/2028 3.740 545,000.00 140,844.75 685,844.75 5,985,000.0 1/15/2029 3.890 130,653.25 130,653.25 5,985,000.0
7/15/2029 3.890 590,000.00 130,653.25 720,653.25 5,395,000.0 1/15/2030 3.990 119,177.75 119,177.75 5,395,000.0
7/15/2030 3.990 640,000.00 119,177.75 759,177.75 4,755,000.0 1/15/2031 4.040 106,409.75 106,409.75 4,755,000.0
7/15/2031 4.040 580,000.00 106,409.75 686,409.75 4,175,000.0 1/15/2032 4.250 94,693.75 94,693.75 4,175,000.0
7/15/2032 4.250 590,000.00 94,693.75 684,693.75 3,585,000.0 1/15/2033 4.250 82,156.25 82,156.25 3,585,000.0
7/15/2033 4.250 600,000.00 82,156.25 682,156.25 2,985,000.0 1/15/2034 4.250 69,406.25 69,406.25 2,985,000.0
7/15/2034 4.250 595,000.00 69,406.25 664,406.25 2,390,000.0 1/15/2035 4.750 56,762.50 56,762.50 2,390,000.0
7/15/2035 4.750 570,000.00 56,762.50 626,762.50 1,820,000.0 1/15/2036 4.750 43,225.00 43,225.00 1,820,000.0
7/15/2036 4.750 310,000.00 43,225.00 353,225.00 1,510,000.0 1/15/2037 4.750 35,862.50 35,862.50 1,510,000.0
7/15/2037 4.750 225,000.00 35,862.50 260,862.50 1,285,000.0 1/15/2038 4.750 30,518.75 30,518.75 1,285,000.0
7/15/2038 4.750 210,000.00 30,518.75 240,518.75 1,075,000.0 1/15/2039 4.750 25,531.25 25,531.25 1,075,000.0
7/15/2039 4.750 210,000.00 25,531.25 235,531.25 865,000.0 1/15/2040 4.750 20,543.75 20,543.75 865,000.0
7/15/2040 4.750 225,000.00 20,543.75 245,543.75 640,000.0 1/15/2041 4.750 15,200.00 15,200.00 640,000.0
7/15/2041 4.750 180,000.00 15,200.00 195,200.00 460,000.0 1/15/2042 4.750 10,925.00 10,925.00 460,000.0
7/15/2042 4.750 185,000.00 10,925.00 195,925.00 275,000.0 1/15/2043 4.750 6,531.25 6,531.25 275,000.0
7/15/2043 4.750 150,000.00 6,531.25 156,531.25 125,000.0 1/15/2044 4.750 2,968.75 2,968.75 125,000.0
7/15/2044 4.750 85,000.00 2,968.75 87,968.75 40,000.0
1/15/2045 4.750 950.00 950.00 40,000.0
7/15/2045 4.750 30,000.00 950.00 30,950.00 10,000.0
City of Chowchilla | FY 2024-2025 BUDGET Page 427
1/15/2046 4.750 237.50 237.50 10,000.0
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 City of Chowchilla | FY 2024-2025 BUDGET Page 428
City of Chowchilla
State Water Resources Control Board
Safe Drinking Water Revolving Fund
Dated: 7/12/2016
Amount Issued: $3,205,991.00
This is not a Bond but a State Loan with No Interest
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
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 0.00 0.00
Grand Total: $3,205,991.00 $3,205,991.00
City of Chowchilla | FY 2024-2025 BUDGET Page 429
City of Chowchilla
Reassessment District No. 2013-1 (Pheasant Run)
Current Debt Service Schedule
Bonds Dated: 04/30/2014
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 66,231.18 86,431.18 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 71,855.75 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 65,600.29 2,863,400.00 9/2/2019 3.870 272,500.00 55,406.80 327,906.80 2,590,900.00 3/2/2020 3.870 - 50,133.92 50,133.92 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 54,528.22 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 38,628.41 51,328.41 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 7,500.00 32,660.87 40,160.87 1,687,900.00 9/2/2023 3.870 309,100.00 32,660.87 341,760.87 1,378,800.00 3/2/2024 3.870 26,679.87 26,679.87 1,378,800.00
9/2/2024 3.870 322,600.00 26,679.78 349,279.78 1,056,200.00 3/2/2025 3.870 - 20,437.47 20,437.47 1,056,200.00
9/2/2025 3.870 339,800.00 20,437.47 360,237.47 716,400.00 3/2/2026 3.870 - 13,862.34 13,862.34 716,400.00
9/2/2026 3.870 350,800.00 13,862.34 364,662.34 365,600.00 3/2/2027 3.870 - 7,074.36 7,074.36 365,600.00
9/2/2027 3.870 365,600.00 7,074.36 372,674.36 -
Grand Total: $3,962,800.00 $1,180,293.98 $5,143,093.98
City of Chowchilla | FY 2024-2025 BUDGET Page 430
City of Chowchilla
Community Facilities District No. 2006-1
Current Debt Service Schedule
Bonds Dated: 06/07/2007
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 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 City of Chowchilla | FY 2024-2025 BUDGET Page 431
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 6/1/1945 4.833 - 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 City of Chowchilla | FY 2024-2025 BUDGET Page 432
City of Chowchilla
Tax Allocation Bonds Refunding Bonds Series 2016
Successor Agency of the City of Chowchilla
Current Debt Service Schedule
Bonds Dated: August 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 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
City of Chowchilla | FY 2024-2025 BUDGET Page 433
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City of Chowchilla | FY 2024-2025 BUDGET Page 434
COST ALLOCATION PLAN (SECTION 7)
City of Chowchilla | FY 2024-2025 BUDGET Page 435
COST ALLOCATION PLAN
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 436
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 7/1/22 to 6/30/23 FTE Number of Full-Time Employee equivalents per program Non-allocable Not allocated
CITY CLERK
Agenda Number of Agenda Items- all session from 7/1/22 to 6/30/23 FTE Number of Full-Time Employee equivalents per program Non-allocable Not allocated
CITY ATTORNEY
Agenda Number of Agenda Items- all session from 7/1/22 to 6/30/23
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 7/1/22 to 6/30/23 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
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
City of Chowchilla | FY 2024-2025 BUDGET Page 437
SUPPORT SERVICE ALLOCATION METHODS
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 438
SUMMARY OF ALLOCATIONS - GENERAL FUND
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 8,661 497 1,656 - 1,804 1,690 3,014 - 1610 City Clerk 35,962 746 2,484 - 24,305 3,035 5,392 - 1615 City Attorney 5,141 - - - 3,456 615 1,070 -
1600 & 1705
General ServicesGeneral
Government 735,335 20,052 66,804 136,842 347,408 34,870 129,359 - 1710
Administrative
Services 37,143 746 2,484 - 25,100 3,176 5,638 -
1712 City Property 1,493 - - - 1,004 179 311 -
1720 Finance 137,617 2,933 9,770 - 95,347 10,632 18,936 - 2610 Police Sworn 361,805 13,877 46,232 - 154,851 52,840 94,005 - 2615 Police NET 11,954 994 3,312 - - 2,738 4,911 -
2705 Fire 19,260 447 1,490 - 10,024 2,639 4,659 -
4705 Planning & Zoning 250,092 2,485 8,279 - 78,943 11,976 21,210 127,197 6610 Community Pool 2,747 124 414 - 1,035 422 752 -
6615 Senior Services 1,191 - - - 800 142 248 -
6620 Parks & Facilities 72,142 1,516 5,050 - 48,800 6,040 10,735 - 6625
Community
Relations 25,029 497 1,656 - 16,912 2,149 3,814 -
200 Airport 37,996 1,882 6,271 13,158 6,162 8,399 2,125 - 220 Storm Drain 79,563 699 2,328 3,947 12,522 3,067 56,999 - 240-242 Sewer 290,809 3,997 13,317 7,895 139,788 18,112 92,144 15,556 260 Solid Waste 112,452 916 3,052 6,579 30,746 9,493 61,665 - 280-283 Water 389,188 4,778 15,917 7,895 201,988 25,400 113,004 20,208 300
Regional Surface
Transportation
Program (RSTP) 8,167 183 610 1,316 3,520 1,431 1,107 -
301 Gas Tax 12,837 183 610 1,316 6,478 1,957 2,292 -
302 RMRA 11,240 366 1,221 2,632 3,638 2,256 1,127 -
303
American Rescue
Plan Act (ARPA) 90,275 - - - 64,021 9,579 16,675 -
305
Streets & RoadsLTF 192,945 3,747 12,484 10,526 73,132 15,068 29,868 48,118 310
Maintenance
Assessment District 23,776 916 3,052 6,579 4,992 4,911 3,325 - 325 Transit 106,168 3,022 10,069 9,211 56,771 11,753 15,343 - 340
Measure N Public
Safety 217,319 4,212 14,033 5,263 136,064 19,114 38,633 - 341 Fire SAFER Grant 6,166 268 892 1,316 2,483 367 841 - 350-357 Measure T 33,977 550 1,831 3,947 16,827 5,408 5,414 - 380 Fire Impact Fees 11,685 550 1,831 3,947 1,978 2,766 613 - 382
Public Building
Impact Fees 123,327 366 1,221 2,632 116,583 1,943 581 - 383-385
Park Development
Fees 21,801 366 1,221 2,632 10,737 3,519 3,325 -
386 Police Impact Fees 11,939 366 1,221 2,632 4,108 2,340 1,272 - 388
Waste Water System
Capital Reserve 8,677 366 1,221 2,632 1,915 1,950 593 - 390
Signalization Impact
Fund 6,832 366 1,221 2,632 675 1,729 209 -
392
Storm Drain Capital
Reserve 22,215 366 1,221 2,632 11,015 3,569 3,412 -
394 Road Impact Fees 13,574 366 1,221 2,632 5,207 2,536 1,613 - 396
Water System
Capital Reserve 8,909 366 1,221 2,632 2,071 1,978 641 - City of Chowchilla | FY 2024-2025 BUDGET Page 439
400 CDBG grant PI 12,626 366 1,221 2,632 4,072 2,334 2,001 - 450 HOME Grant PI 6,391 366 1,221 2,632 56 1,619 496 -
452 HOME Grant 2019 550 1,831 3,947 9,094 4,032 2,943 - 453 HOME-Shasta 3,014 183 610 1,316 67 817 21 -
460 Cal Home Grant 19,060 550 1,831 3,947 12,732 - - -
470 PLHA Grant 12,046 - - - 12,046 - - -
480 CDBG CV-1 6,940 366 1,221 2,632 683 1,731 307 -
481 CDBG CV-2 & 3 13,296 366 1,221 2,632 4,764 2,457 1,856 - 496 CDBG Grant 6,988 366 1,221 2,632 502 1,699 568 -
497 CDBG Grant 11,636 366 1,221 2,632 3,712 2,270 1,435 - 498 NSP Olivero 3,017 183 610 1,316 67 817 24 -
499
Economic
Development Block
Grants (EDBG) 3,787 183 610 1,316 587 909 182 -
588
Berenda Slough
Bridge - - - - - - - -
589
Riverside/Ith & Kings
Project - - - - - - - -
590
Alley Paving
Projects - - - - - - - -
601 Fleet 40,649 1,072 3,570 3,947 17,314 4,571 10,174 - 602
Information
Technology 72,774 1,777 5,919 5,263 35,682 7,762 16,371 - 800
Community
Facilities District
(CFD) 35,851 1,099 3,663 7,895 11,724 6,914 4,556 -
840
Greenhills
Assessment District 15,130 - - - 9,926 1,766 3,438 -
842
Pheasant Run
Assessment District 11,350 - - - 7,327 1,303 2,720 -
916
2005 Civic Center
Bond 10,001 - - - 6,723 1,196 2,082 -
918 PFA-CREB GF 5,083 - - - 3,417 608 1,058 -
919
Pension Obligation
Bond 24,446 - - - 16,369 2,912 5,165 -
956 Successor Agency 98,332 1,649 5,494 11,842 70,974 2,752 5,619 - Totals 3,959,825 83,562 278,387 300,000 1,951,048 340,257 817,891 211,079 City of Chowchilla | FY 2024-2025 BUDGET Page 440
SUMMARY OF ALLOCATIONS - OTHER FUNDS
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 - - - 40,988 257,402
1710 Administrative Services - 105,044 3,060 - -
1712 City Property - - - - -
1720 Finance - 92,687 - - -
2610 Police Sworn - 285,212 100,876 - -
2615 Police NET - - - - -
2705 Fire - 40,256 11,236 - -
4705 Planning & Zoning - 65,302 402 - -
6610 Community Pool - - - - -
6615 Senior Services - - - - -
6620 Parks & Facilities - 12,031 56,081 - -
6625 Community Relations - - - - -
200 Airport - - - - -
220 Storm Drain - - - - -
240-242 Sewer 91,069 25,639 10,534 - -
260 Solid Waste 242,852 - - - -
280-283 Water 151,782 153,494 37,722 - -
300
Regional Surface Transportation
Program (RSTP) - - - - -
301 Gas Tax - - - - -
302 RMRA - - - - -
303 American Rescue Plan Act (ARPA) - - - - -
305 Streets & Roads- LTF 2,549,944 - 65,613 -
310 Maintenance Assessment District - - - - -
325 Transit - 40,067 - - -
340 Measure N Public Safety - - - - -
341 Fire SAFER Grant - - - - -
350-357 Measure T - - - - -
380 Fire Impact Fees - - - - -
382 Public Building Impact Fees - - - - -
383-385 Park Development Fees - - - - -
386 Police Impact Fees - - - - -
388 Waste Water System Capital Reserve - - - - -
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 - - - - -
City of Chowchilla | FY 2024-2025 BUDGET Page 441
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 - 13,008 - - -
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 Successor Agency - - - - -
Totals 3,035,648 832,740 285,523 40,988 257,402
City of Chowchilla | FY 2024-2025 BUDGET Page 442
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-City Council
TOTAL AGENDA FTE
NON
ALLOCABLE
40% 40% 20%
Personnel Costs 23,474 9,390 9,390 4,695
Other Expenses and costs
Supplies 800 320 320 160
Services 4,378 1,751 1,751 876
Travel/Meetings/Dues 28,800 11,520 11,520 5,760
Community Promotion 47,000 18,800 18,800 9,400
OPERATIONAL EXPENDITURES 104,452 41,781 41,781 20,890
City of Chowchilla | FY 2024-2025 BUDGET Page 443
DETAL ALLOCATIONS - CITY COUNCIL
AGENDA 41,781 FTE 41,781
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
Dist
Base % Allocation
100 1605 City Council 497 - 0% - 1.00 1% 497
1610 City Clerk 746 - 0% - 1.50 2% 746
1615 City Attorney - - 0% - - 0% -
1600 &
1705
General Services - General
Government 20,052 104.00 46% 19,058 2.00 2% 994
1710 Administrative Services 746 - 0% - 1.50 2% 746
1712 City Property - - 0% - - 0% -
1720 Finance 2,933 - 0% - 5.90 7% 2,933
2610 Police Sworn 13,877 - 0% - 27.92 33% 13,877
2615 Police NET 994 - 0% - 2.00 2% 994
2705 Fire 447 - 0% - 0.90 1% 447
4705 Community Development 2,485 - 0% - 5.00 6% 2,485
6610 Community Pool 124 - 0% - 0.25 0% 124
6615 Senior Services - - 0% - - 0% -
6620 Parks & Facilities 1,516 - 0% - 3.05 4% 1,516
6625 Community Relations 497 - 0% - 1.00 1% 497
200 Airport 1,882 10.00 4% 1,832 0.10 0% 50
220 Storm Drain 699 3.00 1% 550 0.30 0% 149
240-242 Sewer 3,997 6.00 3% 1,099 5.83 7% 2,898
260 Solid Waste 916 5.00 2% 916 - 0% -
280-283 Water 4,778 6.00 3% 1,099 7.40 9% 3,678
300
Regional Surface
Transportation Program
(RSTP) 183 1.00 0% 183 - 0% -
301 Gas Tax 183 1.00 0% 183 - 0% -
302 RMRA 366 2.00 1% 366 - 0% -
303
American Rescue Plan Act
(ARPA) - - 0% - - 0% -
305 Streets & Roads- LTF 3,747 8.00 4% 1,466 4.59 5% 2,281 310
Maintenance Assessment
District 916 5.00 2% 916 - 0% -
325 Transit 3,022 7.00 3% 1,283 3.50 4% 1,740
340 Measure N Public Safety Tax 4,212 4.00 2% 733 7.00 8% 3,479 341 Fire SAFER Grant 268 1.00 0% 183 0.17 0% 84
350-357 Measure T 550 3.00 1% 550 - 0% -
380 Fire Impact Fees 550 3.00 1% 550 - 0% -
382 Public Building Impact Fees 366 2.00 1% 366 - 0% -
384 Park Development Fees 366 2.00 1% 366 - 0% -
386 Police Impact Fees 366 2.00 1% 366 - 0% -
388
Waste Water System Capital
Reserve 366 2.00 1% 366 - 0% -
390 Signalization Impact Fund 366 2.00 1% 366 - 0% -
392 Storm Drain Capital Reserve 366 2.00 1% 366 - 0% -
394 Road Impact Fees 366 2.00 1% 366 - 0% -
396
Water System Capital
Reserve 366 2.00 1% 366 - 0% -
400 CDBG grant PI 366 2.00 1% 366 - 0% -
450 HOME Grant PI 366 2.00 1% 366 - 0% -
452 HOME Grant 2019 550 3.00 1% 550 - 0% -
453 HOME-Shasta 183 1.00 0% 183 - 0% -
460 Cal Home Grant 550 3.00 1% 550 - 0% -
470 PLHA Grant - - 0% - - 0% -
480 CDBG CV-1 366 2.00 1% 366 - 0% -
481 CDBG CV-2 & 3 366 2.00 1% 366 - 0% -
496 CDBG Grant 366 2.00 1% 366 - 0% -
City of Chowchilla | FY 2024-2025 BUDGET Page 444
497 CDBG Grant 366 2.00 1% 366 - 0% -
498 NSP Olivero 183 1.00 0% 183 - 0% -
499
Economic Development
Block Grants (EDBG) 183 1.00 0% 183 - 0% -
588 Berenda Slough Bridge - - 0% - - 0% -
589 Riverside/Ith & Kings Project - - 0% - - 0% -
590 Alley Paving Projects - - 0% - - 0% -
601 Fleet 1,072 3.00 1% 550 1.05 1% 522
602 Information Technology 1,777 4.00 2% 733 2.10 2% 1,044 800
Community Facilities District
(CFD) 1,099 6.00 3% 1,099 - 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 1,649 9.00 4% 1,649 - 0% -
Totals 83,562 228 100% 41,781 84.06 100% 41,781
City of Chowchilla | FY 2024-2025 BUDGET Page 445
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 nonadministrative type functions Costs to Be Allocated-City Clerk
TOTAL
AGENDA
40%
FTE
40%
NON ALLOCABLE
20%
Personnel Costs 225,899 90,360 90,360 45,180
Other Expenses and costs
Supplies 3,000 1,200 1,200 600
Printing, Advertising, and Publications 15,000 6,000 6,000 3,000 Services 23,585 9,434 9,434 4,717
Travel/Meetings/Dues/Memberships 10,500 4,200 4,200 2,100 Elections 70,000 28,000 28,000 14,000
OPERATIONAL EXPENDITURES 347,984 139,194 139,194 69,597 City of Chowchilla | FY 2024-2025 BUDGET Page 446
DETAIL ALLOCATIONS - CITY CLERK
AGENDA 139,194 FTE 139,194
Fund Dept Description
TOTAL
ALLOCATION
Dist
Base % Allocation
Dist
Base % Allocation
100 1605 City Council 1,656 - 0% - 1.00 1% 1,656
1610 City Clerk 2,484 - 0% - 1.50 2% 2,484
1615 City Attorney - - 0% - - 0% -
1600 &
1705
General Services- General
Government 66,804 104.00 46% 63,492 2.00 2% 3,312
1710 Administrative Services 2,484 - 0% - 1.50 2% 2,484 1712 City Property - - 0% - - 0% -
1720 Finance 9,770 - 0% - 5.90 7% 9,770
2610 Police Sworn 46,232 - 0% - 27.92 33% 46,232
2615 Police NET 3,312 - 0% - 2.00 2% 3,312
2705 Fire 1,490 - 0% - 0.90 1% 1,490
4705 Community Development 8,279 - 0% - 5.00 6% 8,279
6610 Community Pool 414 - 0% - 0.25 0% 414
6615 Senior Services - - 0% - - 0% -
6620 Parks & Facilities 5,050 - 0% - 3.05 4% 5,050
6625 Community Relations 1,656 - 0% - 1.00 1% 1,656
200 Airport 6,271 10.00 4% 6,105 0.10 0% 166
220 Storm Drain 2,328 3.00 1% 1,831 0.30 0% 497
240-
242 Sewer 13,317 6.00 3% 3,663 5.83 7% 9,654
260 Solid Waste 3,052 5.00 2% 3,052 - 0% -
280-
283 Water 15,917 6.00 3% 3,663 7.40 9% 12,254
300
Regional Surface
Transportation Program (RSTP) 610 1.00 0% 610 - 0% -
301 Gas Tax 610 1.00 0% 610 - 0% -
302 RMRA 1,221 2.00 1% 1,221 - 0% -
303
American Rescue Plan Act
(ARPA) - - 0% - - 0% -
305 Streets & Roads- LTF 12,484 8.00 4% 4,884 4.59 5% 7,601 310
Maintenance Assessment
District 3,052 5.00 2% 3,052 - 0% -
325 Transit 10,069 7.00 3% 4,273 3.50 4% 5,796
340 Measure N 14,033 4.00 2% 2,442 7.00 8% 11,591
341 Fire SAFER Grant 892 1.00 0% 610 0.17 0% 282
350-357 Measure T 1,831 3.00 1% 1,831 - 0% -
380 Fire Impact Fees 1,831 3.00 1% 1,831 - 0% -
382 Public Building Impact Fees 1,221 2.00 1% 1,221 - 0% - 384 Park Development Fees 1,221 2.00 1% 1,221 - 0% -
386 Police Impact Fees 1,221 2.00 1% 1,221 - 0% -
388
Waste Water System Capital
Reserve 1,221 2.00 1% 1,221 - 0% -
390 Signalization Impact Fund 1,221 2.00 1% 1,221 - 0% - 392 Storm Drain Capital Reserve 1,221 2.00 1% 1,221 - 0% - 394 Road Impact Fees 1,221 2.00 1% 1,221 - 0% -
396 Water System Capital Reserve 1,221 2.00 1% 1,221 - 0% - 400 CDBG grant PI 1,221 2.00 1% 1,221 - 0% -
450 HOME Grant PI 1,221 2.00 1% 1,221 - 0% -
452 HOME Grant 2019 1,831 3.00 1% 1,831 - 0% -
453 HOME-Shasta 610 1.00 0% 610 - 0% -
460 Cal Home Grant 1,831 3.00 1% 1,831 - 0% -
470 PLHA Grant - - 0% - - 0% -
480 CDBG CV-1 1,221 2.00 1% 1,221 - 0% -
481 CDBG CV-2 & 3 1,221 2.00 1% 1,221 - 0% -
496 CDBG Grant 1,221 2.00 1% 1,221 - 0% -
497 CDBG Grant 1,221 2.00 1% 1,221 - 0% -
City of Chowchilla | FY 2024-2025 BUDGET Page 447
498 NSP Olivero 610 1.00 0% 610 - 0% -
499
Economic Development Block
Grants (EDBG) 610 1.00 0% 610 - 0% -
588 Berenda Slough Bridge - - 0% - - 0% -
589 Riverside/Ith & Kings Project - - 0% - - 0% -
590 Alley Paving Projects - - 0% - - 0% -
601 Fleet 3,570 3.00 1% 1,831 1.05 1% 1,739
602 Information Technology 5,919 4.00 2% 2,442 2.10 2% 3,477 800
Community Facilities District
(CFD) 3,663 6.00 3% 3,663 - 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 5,494 9.00 4% 5,494 - 0% -
Totals 278,387 228 100% 139,194 84.06 100% 139,194
City of Chowchilla | FY 2024-2025 BUDGET Page 448
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-City Attorney
TOTAL AGENDA
100%
Personnel Costs $ -
Other Expenses and costs
Supplies -
Printing and Publications -
Services 300,000 300,000
Travel/Meetings/Dues/Memberships -
Elections -
OPERATIONAL EXPENDITURES $ 300,000 $ 300,000
City of Chowchilla | FY 2024-2025 BUDGET Page 449
DETAIL ALLOCATIONS - CITY ATTORNEY
AGENDA 300,000
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
100 1605 City Council - - 0% -
1610 City Clerk - - 0% -
1615 City Attorney - - 0% -
1600 & 1705 General Services - General Government 136,842 104.00 46% 136,842 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 13,158 10.00 4% 13,158
220 Storm Drain 3,947 3.00 1% 3,947
240-242 Sewer 7,895 6.00 3% 7,895
260 Solid Waste 6,579 5.00 2% 6,579
280-283 Water 7,895 6.00 3% 7,895
300
Regional Surface Transportation Program
(RSTP) 1,316 1.00 0% 1,316
301 Gas Tax 1,316 1.00 0% 1,316
302 RMRA 2,632 2.00 1% 2,632
303 American Rescue Plan Act (ARPA) - - 0% -
305 Streets & Roads- LTF 10,526 8.00 4% 10,526
310 Maintenance Assessment District 6,579 5.00 2% 6,579 325 Transit 9,211 7.00 3% 9,211
340 Measure N Public Safety 5,263 4.00 2% 5,263
341 Fire SAFER Grant 1,316 1.00 0% 1,316
350-357 Measure T 3,947 3.00 1% 3,947
380 Fire Impact Fees 3,947 3.00 1% 3,947
382 Public Building Impact Fees 2,632 2.00 1% 2,632
384 Park Development Fees 2,632 2.00 1% 2,632
386 Police Impact Fees 2,632 2.00 1% 2,632
388 Waste Water System Capital Reserve 2,632 2.00 1% 2,632 390 Signalization Impact Fund 2,632 2.00 1% 2,632
392 Storm Drain Capital Reserve 2,632 2.00 1% 2,632
394 Road Impact Fees 2,632 2.00 1% 2,632
396 Water System Capital Reserve 2,632 2.00 1% 2,632
400 CDBG grant PI 2,632 2.00 1% 2,632
450 HOME Grant PI 2,632 2.00 1% 2,632
452 HOME Grant 2019 3,947 3.00 1% 3,947
453 HOME-Shasta 1,316 1.00 0% 1,316
460 Cal Home Grant 3,947 3.00 1% 3,947
470 PLHA Grant - - 0% -
480 CDBG CV-1 2,632 2.00 1% 2,632
481 CDBG CV-2 & 3 2,632 2.00 1% 2,632
496 CDBG Grant 2,632 2.00 1% 2,632
497 CDBG Grant 2,632 2.00 1% 2,632
498 NSP Olivero 1,316 1.00 0% 1,316
499
Economic Development Block Grants
(EDBG) 1,316 1.00 0% 1,316
588 Berenda Slough Bridge - - 0% -
589 Riverside/Ith & Kings Project - - 0% -
590 Alley Paving Projects - - 0% -
City of Chowchilla | FY 2024-2025 BUDGET Page 450
601 Fleet 3,947 3.00 1% 3,947
602 Information Technology 5,263 4.00 2% 5,263
800 Community Facilities District (CFD) 7,895 6.00 3% 7,895 840 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 Successor Agency 11,842 9.00 4% 11,842
Totals 300,000 228 100% 300,000
City of Chowchilla | FY 2024-2025 BUDGET Page 451
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 NonSafety. 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-General Services
TOTAL FOR 1705 Civic Center
100%
TOTAL BUDGET
PER PROGRAM
100%
Personnel Costs 301,963 301,963
Other Expenses and costs
Supplies 21,500 21,500
Printing and Publications - -
Services & JCI Debit Service 616,307 616,307
Travel/Meetings/Dues/Memberships 7,000
Energy 28,586 28,586
OPERATIONAL EXPENDITURES 975,356 - 968,356
Debt Service- Civic Center 370,019 370,019 -
Allocated to 1705 Safety & PD Misc Miscelleanous
Debt Service- Safety (38%) - 352,263 -
Debt Service - Miscellaneous (62%) 574,744 - 574,744
Total Pension Obligation Debt Service 574,744 352,263 574,744 Total Allocated $ 1,920,119
City of Chowchilla | FY 2024-2025 BUDGET Page 452
DETAIL ALLOCATIONS - GENERAL SERVICES
Debt
Srvc 370,019
Total
Budgeted
Expenses 666,393
Fund Dept Description
TOTAL
ALLOCATION
Dist
Base % Allocation Dist Base % Allocation
100 1605 City Council 1,804 0.00% - 99,195 0.27% 1,804
1610 City Clerk 24,305 0.00% - 303,433 0.83% 5,519
1615 City Attorney 3,456 0.00% - 190,000 0.52% 3,456
1600
&1705
General Services- General
Government 347,408 31.00 31.00% 114,706 2,221,216 6.06% 40,400 1710 Administrative Services 25,100 0.00% - 347,093 0.95% 6,313 1712 City Property 1,004 0.00% - 55,196 0.15% 1,004
1720 Finance 95,347 0.00% - 789,965 2.16% 14,368
2610 Police Sworn 154,851 0.00% - 4,518,596 12.33% 82,185 2615 Police NET - 0.00% - 0 0.00% -
2705 Fire 10,024 0.00% - 434,831 1.19% 7,909
4705 Community Development 78,943 0.00% - 1,585,968 4.33% 28,846 6610 Community Pool 1,035 0.00% - 24,577 0.07% 447
6615 Senior Services 800 0.00% - 44,009 0.12% 800
6620 Parks & Facilities 48,800 0.00% - 576,363 1.57% 10,483 6625 Community Relations 16,912 0.00% - 241,246 0.66% 4,388 200 Airport 6,162 1.00 1.00% 3,700 66,484 0.18% 1,209
220 Storm Drain 12,522 2.00 2.00% 7,400 74,987 0.20% 1,364 240-
242 Sewer 139,788 8.00 8.00% 29,602 1,639,082 4.47% 29,812 260 Solid Waste 30,746 0.00% - 1,690,461 4.61% 30,746
280-
283 Water 201,988 12.00 12.00% 44,402 3,227,125 8.81% 58,695 300
Regional Surface
Transportation Program
(RSTP) 3,520 0.00% - 193,511 0.53% 3,520
301 Gas Tax 6,478 0.00% - 356,179 0.97% 6,478
302 RMRA 3,638 0.00% - 200,000 0.55% 3,638
303
American Rescue Plan Act
(ARPA) 64,021 0.00% - 2,960,225 8.08% 53,841
305 Streets & Roads- LTF 73,132 0.00% - 725,649 1.98% 13,198 310
Maintenance Assessment
District 4,992 0.00% - 274,465 0.75% 4,992
325 Transit 56,771 0.00% - 410,676 1.12% 7,469
340
Measure N Public Safety
Tax 136,064 0.00% - 2,945,812 8.04% 53,579
341 Fire SAFER Grant 2,483 0.00% - 41,398 0.11% 753
350-357 Measure T 16,827 0.00% - 925,152 2.53% 16,827
380 Fire Impact Fees 1,978 0.00% - 108,751 0.30% 1,978
382
Public Building Impact
Fees 116,583 31.00 31.00% 114,706 103,207 0.28% 1,877
383-385 All Park Development Fees 10,737 0.00% - 590,318 1.61% 10,737 386 Police Impact Fees 4,108 0.00% - 225,847 0.62% 4,108 388
Waste Water System
Capital Reserve 1,915 0.00% - 105,287 0.29% 1,915
390 Signalization Impact Fund 675 0.00% - 37,090 0.10% 675 392
Storm Drain Capital
Reserve 11,015 0.00% - 605,641 1.65% 11,015
394 Road Impact Fees 5,207 0.00% - 286,258 0.78% 5,207
396
Water System Capital
Reserve 2,071 0.00% - 113,839 0.31% 2,071
400 CDBG grant PI 4,072 0.00% - 223,900 0.61% 4,072
450 HOME Grant PI 56 0.00% - 3,100 0.01% 56
452 HOME Grant 2019 9,094 0.00% - 500,000 1.36% 9,094
City of Chowchilla | FY 2024-2025 BUDGET Page 453
453 HOME-Shasta 67 0.00% - 3,700 0.01% 67
460 Cal Home Grant 12,732 0.00% - 700,000 1.91% 12,732
470 PLHA Grant 12,046 0.00% - 662,295 1.81% 12,046
480 CDBG CV-1 683 0.00% - 37,566 0.10% 683
481 CDBG CV-2 & 3 4,764 0.00% - 261,940 0.71% 4,764
496 CDBG Grant 502 0.00% - 27,614 0.08% 502
497 CDBG Grant 3,712 0.00% - 204,103 0.56% 3,712
498 NSP Olivero 67 0.00% - 3,700 0.01% 67
499
Economic Development
Block Grants (EDBG) 587 0.00% - 32,248 0.09% 587
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 17,314 0.00% - 222,465 0.61% 4,046
602 Information Technology 35,682 0.00% - 515,757 1.41% 9,381 800
Community Facilities
District (CFD) 11,724 0.00% - 644,600 1.76% 11,724
840
Greenhills Assessment
District 9,926 0.00% - 545,761 1.49% 9,926
842
Pheasant Run Assessment
District 7,327 0.00% - 402,826 1.10% 7,327
916 2005 Civic Center Bond 6,723 0.00% - 369,644 1.01% 6,723 918 PFA-CREB GF 3,417 0.00% - 187,875 0.51% 3,417
919 Pension Obiligation Bonds 16,369 0.00% - 899,975 2.46% 16,369 956-958 Successor Agency 70,974 15.00 15.00% 55,503 850,636 2.32% 15,472 Totals 1,951,048 100 100% 370,019 36,638,837 100% 666,393 City of Chowchilla | FY 2024-2025 BUDGET Page 454
DETAIL ALLOCATIONS- GENERAL SERVICES CONTINUED
# of Employees
for POB Safety 352,263
# of
Employees for
POB Misc 574,744
Fund Dept Description Dist Base % Allocation Dist Base % Allocation 100 1605 City Council - 0.00% - - 0.00% -
1610 City Clerk - 0.00% - 1.50 2.66% 15,261
1615 City Attorney - 0.00% - - 0.00% -
1600
&1705
General Services- General
Government - 0.00% - 1.00 1.77% 10,174
1710 Administrative Services - 0.00% - 1.50 2.66% 15,261 1712 City Property - 0.00% - - 0.00% -
1720 Finance - 0.00% - 6.40 11.33% 65,115
2610 Police Sworn 19.00 86.36% 304,227 10.00 17.70% 101,743 2615 Police NET - 0.00% - - 0.00% -
2705 Fire - 0.00% - - 0.00% -
4705 Community Development - 0.00% - 4.00 7.08% 40,697
6610 Community Pool - 0.00% - - 0.00% -
6615 Senior Services - 0.00% - - 0.00% -
6620 Parks & Facilities - 0.00% - 3.05 5.40% 31,032
6625 Community Relations - 0.00% - 1.00 1.77% 10,174
200 Airport - 0.00% - 0.10 0.18% 1,017
220 Storm Drain - 0.00% - 0.30 0.53% 3,052
240-
242 Sewer - 0.00% - 5.83 10.32% 59,316
260 Solid Waste - 0.00% - - 0.00% -
280-
283 Water - 0.00% - 7.40 13.10% 75,290
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 1.77% 10,174
305 Streets & Roads- LTF - 0.00% - 4.59 8.13% 46,700
310
Maintenance Assessment
District - 0.00% - - 0.00% -
325 Transit - 0.00% - 3.50 6.20% 35,610
340 Measure N Public Safety Tax 3.00 13.64% 48,036 2.00 3.54% 20,349 341 Fire SAFER Grant - 0.00% - 0.17 0.30% 1,730
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% -
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% -
City of Chowchilla | FY 2024-2025 BUDGET Page 455
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 1.86% 10,683
602 Information Technology - 0.00% - 2.10 3.72% 21,366
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 Obiligation Bonds - 0.00% - - 0.00% -
956-958 Successor Agency - 0.00% - - 0.00% -
Totals 22.00 100% 352,263 56.49 100% 574,744
City of Chowchilla | FY 2024-2025 BUDGET Page 456
DETAIL ALLOCATIONS- GENERAL SERVICES CONTINUED
Square Feet 196,799
# 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% 3,525
1615 City Attorney - 0.00% - - 0.00% -
1600
&1705
General Services- General
Government 32,630.6988.96% 175,078 3.00 3.58% 7,050
1710 Administrative Services - 0.00% - 1.50 1.79% 3,525 1712 City Property - 0.00% - - 0.00% -
1720 Finance - 0.00% - 6.75 8.06% 15,863
2610 Police Sworn - 0.00% - 30.92 36.92% 72,666
2615 Police NET - 0.00% - - 0.00% -
2705 Fire - 0.00% - 0.90 1.07% 2,115
4705 Community Development - 0.00% - 4.00 4.78% 9,400
6610 Community Pool - 0.00% - 0.25 0.30% 588
6615 Senior Services - 0.00% - - 0.00% -
6620 Parks & Facilities - 0.00% - 3.10 3.70% 7,285
6625 Community Relations - 0.00% - 1.00 1.19% 2,350
200 Airport - 0.00% - 0.10 0.12% 235
220 Storm Drain - 0.00% - 0.30 0.36% 705
240-
242 Sewer 1,393.25 3.80% 7,475 5.78 6.90% 13,584
260 Solid Waste - 0.00% - - 0.00% -
280-
283 Water 1,179.31 3.22% 6,328 7.35 8.78% 17,273
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% 5 0.00% -
305 Streets & Roads- LTF 456.00 1.24% 2,447 4.59 5.48% 10,787 310 Maintenance Assessment District - 0.00% - - 0.00% - 325 Transit 1,018.75 2.78% 5,466 3.50 4.18% 8,225
340 Measure N Public Safety Tax - 0.00% - 6.00 7.17% 14,101 341 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% -
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% -
City of Chowchilla | FY 2024-2025 BUDGET Page 457
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% 2,585
602 Information Technology - 0.00% - 2.10 2.51% 4,935
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 Obiligation Bonds - 0.00% - - 0.00% -
956-
958 Successor Agency - 0.00% - - 0.00% -
Totals 36,679.00 100% 196,799 83.74 100% 196,799
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.
City of Chowchilla | FY 2024-2025 BUDGET Page 458
SUPPORT SERVICE - CITY ADMINISTRATOR
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-City Administration
TOTAL AGENDA
33%
FTE
33%
TOTAL BUDGET
PER PROGRAM
34%
Personnel Costs 313,599 103,488 103,488 106,624
Other Expenses and costs
Supplies 1,000 330 330 340
Printing and Publications 360 119 119 122
Services 15,729 5,191 5,191 5,348
Travel/Meetings/Dues/Memberships 18,000 5,940 5,940 6,120 OPERATIONAL EXPENDITURES 348,688 115,067 115,067 118,554 City of Chowchilla | FY 2024-2025 BUDGET Page 459
DETAIL ALLOCATIONS - CITY ADMINISTRATION
Agenda 115,067 FTE 115,067
Total
Budget 118,554
Fund Dept Description
TOTAL
ALLOCATION
Dist
Base % Allocation
Dist
Base % Allocation Dist Base % Allocation
100 1605 City Council 1,690 - 0% - 1.00 1% 1,369 99,195 0% 321 1610 City Clerk 3,035 - 0% - 1.50 2% 2,053 303,433 1% 982 1615 City Attorney 615 - 0% - - 0% - 190,000 1% 615
1600 &1705
General Services- General
Government 34,870 31 22% 24,945 2.00 2% 2,738 2,221,216 6% 7,187 1710 Administrative Services 3,176 - 0% - 1.50 2% 2,053 347,093 1% 1,123 1712 City Property 179 - 0% - - 0% - 55,196 0% 179
1720 Finance 10,632 - 0% - 5.90 7% 8,076 789,965 2% 2,556 2610 Police Sworn 52,840 - 0% - 27.92 33% 38,219 4,518,596 12% 14,621 2615 Police NET 2,738 - 0% - 2.00 2% 2,738 0 0% -
2705 Fire 2,639 - 0% - 0.90 1% 1,232 434,831 1% 1,407
4705 Community Development 11,976 - 0% - 5.00 6% 6,844 1,585,968 4% 5,132 6610 Community Pool 422 - 0% - 0.25 0% 342 24,577 0% 80 6615 Senior Services 142 - 0% - - 0% - 44,009 0% 142
6620 Parks & Facilities 6,040 - 0% - 3.05 4% 4,175 576,363 2% 1,865 6625 Community Relations 2,149 - 0% - 1.00 1% 1,369 241,246 1% 781 200 Airport 8,399 10 7% 8,047 0.10 0% 137 66,484 0% 215 220 Storm Drain 3,067 3 2% 2,414 0.30 0% 411 74,987 0% 243 240-242 Sewer 18,112 6 4% 4,828 5.83 7% 7,981 1,639,082 4% 5,304 260 Solid Waste 9,493 5 3% 4,023 - 0% - 1,690,461 5% 5,470 280-283 Water 25,400 6 4% 4,828 7.40 9% 10,130 3,227,125 9% 10,442 300
Regional Surface
Transportation Program
(RSTP) 1,431 1 1% 805 - 0% - 193,511 1% 626
301 Gas Tax 1,957 1 1% 805 - 0% - 356,179 1% 1,153
302 RMRA 2,256 2 1% 1,609 - 0% - 200,000 1% 647
303
American Rescue Plan Act
(ARPA) 9,579 - 0% - - 0% - 2,960,225 8% 9,579
305 Streets & Roads- LTF 15,068 8 6% 6,437 4.59 5% 6,283 725,649 2% 2,348 310
Maintenance Assessment
District 4,911 5 3% 4,023 - 0% - 274,465 1% 888
325 Transit 11,753 7 5% 5,633 3.50 4% 4,791 410,676 1% 1,329 340 Measure N 19,114 4 3% 7.00 8% 9,582 2,945,812 8% 9,532 341 Fire SAFER Grant 367 1 1% 0.17 0% 233 41,398 0% 134 350-357 Measure T 5,408 3 2% 2,414 - 0% - 925,152 3% 2,994 380 Fire Impact Fees 2,766 3 2% 2,414 - 0% - 108,751 0% 352 382
Public Building Impact
Fees 1,943 2 1% 1,609 - 0% - 103,207 0% 334
383-385 Park Development Fees 3,519 2 1% 1,609 - 0% - 590,318 2% 1,910 386 Police Impact Fees 2,340 2 1% 1,609 - 0% - 225,847 1% 731 388
Waste Water System
Capital Reserve 1,950 2 1% 1,609 - 0% - 105,287 0% 341
390 Signalization Impact Fund 1,729 2 1% 1,609 - 0% - 37,090 0% 120 392
Storm Drain Capital
Reserve 3,569 2 1% 1,609 - 0% - 605,641 2% 1,960
394 Road Impact Fees 2,536 2 1% 1,609 - 0% - 286,258 1% 926 396
Water System Capital
Reserve 1,978 2 1% 1,609 - 0% - 113,839 0% 368
400 CDBG grant PI 2,334 2 1% 1,609 - 0% - 223,900 1% 724 450 HOME Grant PI 1,619 2 1% 1,609 - 0% - 3,100 0% 10
452 HOME Grant 2019 4,032 3 2% 2,414 - 0% - 500,000 1% 1,618 453 HOME-Shasta 817 1 1% 805 - 0% - 3,700 0% 12
460 Cal Home Grant 700,000 2% 2,265
470 PLHA Grant 662,295 2% 2,143
480 CDBG CV-1 1,731 2 1% 1,609 - 0% - 37,566 0% 122
City of Chowchilla | FY 2024-2025 BUDGET Page 460
481 CDBG CV-2 & 3 2,457 2 1% 1,609 - 0% - 261,940 1% 848 496 CDBG Grant 1,699 2 1% 1,609 - 0% - 27,614 0% 89
497 CDBG Grant 2,270 2 1% 1,609 - 0% - 204,103 1% 660
498 NSP Olivero 817 1 1% 805 - 0% - 3,700 0% 12
499
Economic Development
Block Grants (EDBG) 909 1 1% 805 - 0% - 32,248 0% 104
588 Berenda Slough Bridge - - 0% - - 0% - 0 0% -
589
Riverside/Ith & Kings
Project - - 0% - - 0% - 0 0% -
590 Alley Paving Projects - - 0% - - 0% - 0 0% -
601 Fleet 4,571 3 2% 2,414 1.05 1% 1,437 222,465 1% 720 602 Information Technology 7,762 4 3% 3,219 2.10 2% 2,875 515,757 1% 1,669 800
Community Facilities
District (CFD) 6,914 6 4% 4,828 - 0% - 644,600 2% 2,086 840
Greenhills Assessment
District 1,766 - 0% - - 0% - 545,761 1% 1,766
842
Pheasant Run Assessment
District 1,303 - 0% - - 0% - 402,826 1% 1,303
916 2005 Civic Center Bond 1,196 - 0% - - 0% - 369,644 1% 1,196 918 PFA-CREB GF 608 - 0% - - 0% - 187,875 1% 608
919 Pension Obligation Bond 2,912 - 0% - - 0% - 899,975 2% 2,912 956-958 Successor Agency 2,752 - 0% - - 0% - 850,636 2% 2,752 Totals 340,257 143 100% 111,044 84.06 100% 115,06736,638,837 100% 118,554 City of Chowchilla | FY 2024-2025 BUDGET Page 461
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-Finance
TOTAL Purchasing
25%
Receipts
25%
FTE
25%
TOTAL BUDGET
PER PROGRAM
25%
Personnel Costs $ 664,601 $ 166,150 $ 166,150 $ 166,150 $ 166,150 Other Expenses and costs
Supplies 6,500 1,625 1,625 1,625 1,625
Printing and Publications - - - - -
Services 144,114 36,029 36,029 36,029 36,029
Travel/Meetings/Dues/Memberships 10,350 2,588 2,588 2,588 2,588 OPERATIONAL EXPENDITURES $ 825,565 $ 206,391 $ 206,391 $ 206,391 $ 206,391 City of Chowchilla | FY 2024-2025 BUDGET Page 462
DETAIL ALLOCATIONS - FINANCE
Purchasing 206,391 Receipts 206,391 FTE 206,391
Total
Budget 206,391
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
Dist
Base % Allocation
Dist
Base % Allocation Dist Base % Allocation
100 1605 City Council 3,014 - 0% - 0% - 1.00 1% 2,455 99,195 0% 559 1610 City Clerk 5,392 - 0% - 0% - 1.50 2% 3,683 303,433 1% 1,709 1615 City Attorney 1,070 - 0% - 0% - - 0% - 190,000 1% 1,070 1600
&1705
General ServicesGeneral
Government 129,359 3,473 53% 110,124 1,864 1% 1,812 2.00 2% 4,911 2,221,216 6% 12,512 1710
Administrative
Services 5,638 - 0% - 0% - 1.50 2% 3,683 347,093 1% 1,955 1712 City Property 311 - 0% - 0% - - 0% - 55,196 0% 311 1720 Finance 18,936 - 0% - 0% - 5.90 7% 14,486 789,965 2% 4,450 2610 Police Sworn 94,005 - 0% - 0% - 27.92 33% 68,552 4,518,596 12% 25,454 2615 Police NET 4,911 - 0% - 0% - 2.00 2% 4,911 0 0% -
2705 Fire 4,659 - 0% - 0% - 0.90 1% 2,210 434,831 1% 2,449 4705
Community
Development 21,210 - 0% - 0% - 5.00 6% 12,276 1,585,968 4% 8,934 6610 Community Pool 752 - 0% - 0% - 0.25 0% 614 24,577 0% 138 6615 Senior Services 248 - 0% - 0% - - 0% - 44,009 0% 248 6620 Parks & Facilities 10,735 - 0% - 0% - 3.05 4% 7,489 576,363 2% 3,247 6625
Community
Relations 3,814 - 0% - 0% - 1.00 1% 2,455 241,246 1% 1,359 200 Airport 2,125 46 1% 1,459 48 0% 47 0.10 0% 246 66,484 0% 375 220 Storm Drain 56,999 165 3% 5,232 52,063 25% 50,608 0.30 0% 737 74,987 0% 422 240-
242 Sewer 92,144 611 9% 19,374 50,637 24% 49,222 5.83 7% 14,314 1,639,082 4% 9,233 260 Solid Waste 61,665 66 1% 2,093 51,488 24% 50,050 - 0% - 1,690,461 5% 9,523 280-
283 Water 113,004 708 11% 22,450 55,764 26% 54,206 7.40 9% 18,169 3,227,125 9% 18,179 300
Regional Surface
Transportation
Program (RSTP) 1,107 - 0% - 17 0% 17 - 0% - 193,511 1% 1,090 301 Gas Tax 2,292 9 0% 285 0% - - 0% - 356,179 1% 2,006 302 RMRA 1,127 - 0% - 0% - - 0% - 200,000 1% 1,127
303
American Rescue
Plan Act (ARPA) 16,675 - 0% - 0% - - 0% - 2,960,225 8% 16,675 305
Streets & RoadsLTF 29,868 453 7% 14,364 151 0% 147 4.59 5% 11,270 725,649 2% 4,088 310
Maintenance
Assessment
District 3,325 56 1% 1,776 3 0% 3 - 0% - 274,465 1% 1,546 325 Transit 15,343 135 2% 4,281 160 0% 156 3.50 4% 8,593 410,676 1% 2,313 340 Measure N 38,633 153 2% 4,851 - 0% - 7.00 8% 17,187 2,945,812 8% 16,594 341 SAFER Grant 841 6 0% 190 - 0% - 0.17 0% 417 41,398 0% 233 350-
354 Measure T 5,414 4 0% 127 78 0% 76 - 0% - 925,152 3% 5,211 380 Fire Impact Fees 613 - 0% - 0% - - 0% - 108,751 0% 613 382
Public Building
Impact Fees 581 - 0% - 0% - - 0% - 103,207 0% 581
383-
385
Park
Development
Fees 3,325 0% - 0% - - 0% - 590,318 2% 3,325
386
Police Impact
Fees 1,272 - 0% - 0% - - 0% - 225,847 1% 1,272
388
Waste Water
System Capital
Reserve 593 - 0% - 0% - - 0% - 105,287 0% 593
City of Chowchilla | FY 2024-2025 BUDGET Page 463
390
Signalization
Impact Fund 209 - 0% - 0% - - 0% - 37,090 0% 209
392
Storm Drain
Capital Reserve 3,412 - 0% - 0% - - 0% - 605,641 2% 3,412 394 Road Impact Fees 1,613 - 0% - 0% - - 0% - 286,258 1% 1,613 396
Water System
Capital Reserve 641 - 0% - 0% - - 0% - 113,839 0% 641
400 CDBG grant PI 2,001 23 0% 729 11 0% 11 - 0% - 223,900 1% 1,261 450 HOME Grant PI 496 15 0% 476 3 0% 3 - 0% - 3,100 0% 17 452 HOME Grant 2019 2,943 4 0% 127 0% - - 0% - 500,000 1% 2,817 453 HOME-Shasta 21 - 0% - 0% - - 0% - 3,700 0% 21
460 Cal Home Grant - 0% - 0% - 700,000 2% 3,943
470 PLHA Grant - 0% - 0% - 662,295 2% 3,731
480 CDBG CV-1 307 3 0% 95 0% - - 0% - 37,566 0% 212
481 CDBG CV-2 & 3 1,856 12 0% 381 0% - - 0% - 261,940 1% 1,476 496 CDBG Grant 568 13 0% 412 0% - - 0% - 27,614 0% 156
497 CDBG Grant 1,435 9 0% 285 0% - - 0% - 204,103 1% 1,150 498 NSP Olivero 24 - 0% - 3 0% 3 - 0% - 3,700 0% 21
499
Economic
Development
Block Grants
(EDBG) 182 - 0% - 0% - - 0% - 32,248 0% 182
588
Berenda Slough
Bridge - - 0% - 0% - - 0% - 0 0% -
589
Riverside/Ith &
Kings Project - - 0% - 0% - - 0% - 0 0% -
590
Alley Paving
Projects - - 0% - 0% - - 0% - 0 0% -
601 Fleet 10,174 200 3% 6,342 1 0% 1 1.05 1% 2,578 222,465 1% 1,253 602
Information
Technology 16,371 262 4% 8,308 2 0% 2 2.10 2% 5,156 515,757 1% 2,905 800
Community
Facilities District
(CFD) 4,556 29 0% 920 5 0% 5 - 0% - 644,600 2% 3,631
840
Greenhills
Assessment
District 3,438 11 0% 349 15 0% 15 - 0% - 545,761 1% 3,074 842
Pheasant Run
Assessment
District 2,720 14 0% 444 7 0% 7 - 0% - 402,826 1% 2,269 916
2005 Civic Center
Bond 2,082 0% - 0% - - 0% - 369,644 1% 2,082
918 PFA-CREB GF 1,058 - 0% - 0% - - 0% - 187,875 1% 1,058 919
Pension
Obligation Bond 5,165 3 0% 95 0% - - 0% - 899,975 2% 5,070 956 Successor Agency 5,619 26 0% 824 3 0% 3 - 0% - 850,636 2% 4,792 Totals 817,891 6509100% 206,391 212,323100% 206,391 84.06100% 206,39136,638,837100% 206,391 City of Chowchilla | FY 2024-2025 BUDGET Page 464
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-Solid Waste
TOTAL
PERMITTING
STAFF
100%
PERMITTING
OVERSITE
25%
NONALLOCABLE
Personnel Costs 517,509 158,159 52,920 306,430
Other Expenses and costs
Supplies 3,000 3,000
Printing and Publications 2,000 2,000
Services 567,082 567,082
Travel/Meetings/Dues/Memberships 18,000 18,000
OPERATIONAL EXPENDITURES 1,107,591 158,159 52,920 896,512 City of Chowchilla | FY 2024-2025 BUDGET Page 465
DETAIL ALLOCATIONS - COMMUNITY & ECONOMIC DEVELOPMENT
Permit
Staff 158,159 Oversight 52,920
Fund Dept Description
TOTAL