Clovis City Council
December 19, 2022

Special
Revenue
Off Highway Housing & Comm Community Facilities
Use Development District 2020-1 Total
ASSETS
Cash and investments 68,122 $ 1,319,167 $ 101,532 $ 1,488,821 $ Receivables 93 3,334,427 2,677 3,337,197 Due from other governments 16,192 16,192 Total assets 68,215 $ 4,669,786$ 104,209$ 4,842,210$

LIABILITIES
Accounts payable 503,077$ 503,077$
Deposits and other liabilities 25,059$ 25,059 Total Liabilities 0$ 503,077 25,059 528,136

FUND BALANCE
S
Restricted for:

Capital projects 68,215 68,215
Community development 4,166,709 79,150 4,245,859 Debt service 0
Assigned for:

Capital 0
Total fund balances 68,215 4,166,709 79,150 4,314,074
Total liabilities and fund balances 68,215 $ 4,669,786$ 104,209$ 4,842,210$ City of Clovis
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
88 173
AGENDA ITEM NO. 11.

Debt Capital Total
Service Projects Nonmajor
1976 Fire Park and Refuse Governmental
and Sewer Recreation Equipment Total Funds
425,873$ 10,645,614$ 1,946,128$ 12,591,742$ 14,506,436 $ 661 25,439 2,578 28,017 3,365,875 62,033 62,033 78,225
426,534$ 10,733,086$ 1,948,706$ 12,681,792$ 17,950,536 $ 721,523$ 721,523$ 1,224,600$
9,200 9,200 34,259
0$ 730,723 0$ 730,723 1,258,859 0 68,215
704,063 1,948,706 2,652,769 6,898,628
426,534 0 426,534
9,298,300 9,298,300 9,298,300
426,534 10,002,363 1,948,706 11,951,069 16,691,677
426,534$ 10,733,086$ 1,948,706$ 12,681,792$ 17,950,536 $ City of Clovis
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
89 174
AGENDA ITEM NO. 11.

Special
Revenue
Off Highway Housing & Comm Community Facilities
Use Development District 2020-1 Total

REVENUES
Use of money and property (3,018) $ (28,843) $ (31,861) $ From other agencies 240,817 57,517 $ 298,334 Charges for current services 0
Other revenues 1,238 1,238
Total revenue (3,018) 213,212 57,517 267,711

EXPENDITURES
Current:

Community development 476,474 476,474
Capital outlays 5,700 5,700
Total expenditures 0 476,474 5,700 482,174
Excess (deficiency) of revenues
over (under) expenditures (3,018) (263,262) 51,817 (214,463)

OTHER FINANCING SOURCES (USES
)
Transfers out 0
Total other financing sources (uses) 0 0 0 0
Net change in fund balances (3,018) (263,262) 51,817 (214,463) Fund balances-beginning 71,233 4,429,971 27,333 4,528,537 Fund balances-ending 68,215$ 4,166,709$ 79,150$ 4,314,074$ City of Clovis
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2022
90 175
AGENDA ITEM NO. 11.

Debt Capital Total
Service Projects Nonmajor
1976 Fire Park and Refuse Governmental
and Sewer Recreation Equipment Total Funds
(9,810)$ (214,713) $ (40,211) $ (254,924) $ (296,595) $ 468,960 468,960 767,294
2,173,876 430,459 2,604,335 2,604,335
36 36 1,274
(9,810) 2,428,159 390,248 2,818,407 3,076,308
476,474
2,346,629 2,346,629 2,352,329
0 2,346,629 0 2,346,629 2,828,803
(9,810) 81,530 390,248 471,778 247,505
(150,000) (150,000) (150,000)
0 0 (150,000) (150,000) (150,000)
(9,810) 81,530 240,248 321,778 97,505
436,344 9,920,833 1,708,458 11,629,291 16,594,172 426,534$ 10,002,363 $ 1,948,706 $ 11,951,069 $ 16,691,677 $ City of Clovis
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2022
91 176
AGENDA ITEM NO. 11.

Variance with
Budgeted Amounts Final Budget-
Actual Positive
Original Final Amounts (Negative)

REVENUE
Use of money and property 0$ 0 $ (1,033,569)$ (1,033,569) $ From other agencies 11,485,000 11,485,000 13,648,046 2,163,046 Charges for services 0 0 553,081 553,081
Other revenues 0 0 257 257
Total revenues 11,485,000 11,485,000 13,167,815 1,682,815

EXPENDITURES
Capital Outlay 11,809,643 46,231,243 10,408,054 35,823,189 Total expenditures 11,809,643 46,231,243 10,408,054 35,823,189 Excess (deficiency) of revenues
over expenditures (324,643) (34,746,243) 2,759,761 37,506,004 Fund balance-beginning 20,480,093 20,480,093 20,480,093 Fund balance-ending 20,155,450$ (14,266,150)$ 23,239,854 $ 37,506,004$ City of Clovis
Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual Local Transportation Capital Projects Fund
For the Year Ended June 30, 2022
92 177
AGENDA ITEM NO. 11.

Variance with
Budgeted Amounts Final Budget-
Actual Positive
Original Final Amounts (Negative)

REVENUE
Use of money and property 0 $ 0 $ (3,018)$ (3,018)$ Total revenues 0 0 (3,018) (3,018)

EXPENDITURES
Community development 0 0 0 0
Total expenditures 0 0 0 0
Excess (deficiency) of revenues
over expenditures 0 0 (3,018) (3,018)
Fund balance-beginning 71,233 71,233 71,233
Fund balance-ending 71,233$ 71,233$ 68,215$ (3,018)$ City of Clovis
Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual Off Highway Use Special Revenue Fund
For the Year Ended June 30, 2022
93 178
AGENDA ITEM NO. 11.

Variance with
Budgeted Amounts Final Budget-
Actual Positive
Original Final Amounts (Negative)

REVENUE
Use of money and property 0 $
0$
(28,843)$ (28,843)$
From other agencies 1,087,000 1,087,000 240,817 (846,183) Other revenues 0 0 1,238 1,238
Total revenues 1,087,000 1,087,000 213,212 (873,788)

EXPENDITURES
Community development 1,193,800 1,193,800 476,474 717,326 Total expenditures 1,193,800 1,193,800 476,474 717,326
Excess (deficiency) of revenues
over expenditures (106,800) (106,800) (263,262) (156,462) Fund balance-beginning 4,429,971 4,429,971 4,429,971
Fund balance-ending 4,323,171$ 4,323,171$ 4,166,709$ (156,462)$ City of Clovis
Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual Housing and Community Development Special Revenue Fund
For the Year Ended June 30, 2022
94 179
AGENDA ITEM NO. 11.

Variance with
Budgeted Amounts Final Budget-
Actual Positive
Original Final Amounts (Negative)

REVENUE
From other agencies 33,000 $ 33,000 $ 57,517 $ 24,517 $ Charges for current services 33,000 33,000 0 (33,000)
Total revenues 66,000 66,000 57,517 (8,483)

EXPENDITURES
Community development 32,700 32,700 5,700 27,000
Total expenditures 32,700 32,700 5,700 27,000
Excess (deficiency) of revenues
over expenditures 33,300 33,300 51,817 18,517
Fund balance-beginning 27,333 27,333 27,333
Fund balance-ending 60,633 $ 60,633 $ 79,150 $ 18,517 $ City of Clovis
Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual Community Housing District 2020-1 Special Revenue Fund
For the Year Ended June 30, 2022
95 180
AGENDA ITEM NO. 11.

Variance with
Budgeted Amounts Final Budget-
Actual Positive
Original Final Amounts (Negative)

REVENUE
Use of money and property 0 $ 0 $ (9,810)$ (9,810)$ Total revenues 0 0 (9,810) (9,810)

EXPENDITURES
Total expenditures 0 0 0 0
Excess (deficiency) of revenues
over expenditures 0 0 (9,810) (9,810)
Fund balance-beginning 436,344 436,344 436,344
Fund balance-ending 436,344$ 436,344$ 426,534$ (9,810)$ City of Clovis
Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual 1976 Fire and Sewer Debt Service Fund
For the Year Ended June 30, 2022
96 181
AGENDA ITEM NO. 11.

Variance with
Budgeted Amounts Final Budget-
Actual Positive
Original Final Amounts (Negative)

REVENUE
Use of money and property 0 $ 0 $ (214,713)$ (214,713)$ From other agencies 323,000 323,000 468,960 145,960
Charges for current services 1,909,000 1,909,000 2,173,876 264,876 Other revenues 0 0 36 36
Total revenues 2,232,000 2,232,000 2,428,159 196,159

EXPENDITURES
Capital outlays 10,764,543 11,911,043 2,346,629 9,564,414 Total expenditures 10,764,543 11,911,043 2,346,629 9,564,414 Excess (deficiency) of revenues
over expenditures (8,532,543) (9,679,043) 81,530 9,760,573 Fund balance-beginning 9,920,833 9,920,833 9,920,833
Fund balance-ending 1,388,290$ 241,790$ 10,002,363$ 9,760,573$ City of Clovis
Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual Park and Recreation Capital Project Fund
For the Year Ended June 30, 2022
97 182
AGENDA ITEM NO. 11.

Variance with
Budgeted Amounts Final Budget-
Actual Positive
Original Final Amounts (Negative)

REVENUE
Use of money and property 0 $
0$
(40,211)$ (40,211)$
Charges for current services 0 0 430,459 430,459
Total revenues 0 0 390,248 390,248

EXPENDITURES
Total expenditures 0 0 0 0
Excess (deficiency) of revenues
over expenditures 0 0 390,248 390,248

OTHER FINANCING SOURCES (USES)
Transfers Out 0 0 (150,000) (150,000)
Total other financing sources (uses) 0 0 (150,000) (150,000) Net change in fund balance 0 0 240,248 240,248
Fund balance-beginning 1,708,458 1,708,458 1,708,458
Fund balance-ending 1,708,458$ 1,708,458$ 1,948,706$ 240,248$ City of Clovis
Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual Refuse Equipment Capital Project Fund
For the Year Ended June 30, 2022
98 183
AGENDA ITEM NO. 11.

Internal Service Funds

__________________________________

Internal service funds are used to account for the financing of goods or services provided by one department of the agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis.

Self-Insurance Fund - This fund is used to account for the cost of general liability and property damage insuranceI. t is funded by a charge to all operating departments.

Fleet Fund - This fund is used to account for rental charges to all operating departments for maintenance and replacement cost for equipment and vehicles.

Employee Benefit Fund - This fund is used to account for the cost of employee benefits including retirement, workers' compensation, health insurance, unemployment insurance and Medicare insurance. It is funded by a charge to all operating departments.

General Services - This fund is used to account for the centralized support provided to other departments and for government facility enhancements and acquisitions.

99 184
AGENDA ITEM NO. 11.

Self Employee General
Insurance Fleet Benefits Services Total
ASSETS
Current assets:

Cash and investments 2,015,166$ 21,593,113$ 14,393,356$ 28,333,203$ 66,334,838$ Receivables 43,586 27,597 139,005 287,339 497,527 Due from other governments 16,526 16,526
Inventories 908,000 908,000
Total current assets 2,058,752 22,528,710 14,532,361 28,637,068 67,756,891 Noncurrent assets:

Restricted cash and investments:

Cash with fiscal agent-bond accounts 11,555,183 11,555,183 Total restricted assets 0 0 0 11,555,183 11,555,183
Capital assets:

Land 8,872,400 8,872,400
Buildings and improvements 940,271 117,953,678 118,893,949 Machinery and equipment 47,945,379 8,927,860 56,873,239 Less accumulated depreciation (31,340,336) (51,332,139) (82,672,475) Total capital assets (net of
accumulated depreciation) 0 17,545,314 0 84,421,799 101,967,113 Total noncurrent assets 0 17,545,314 0 95,976,982 113,522,296 Total assets 2,058,752 40,074,024 14,532,361 124,614,050 181,279,187

DEFERRED OUTFLOW OF RESOURCES
Pension related deferred outflows 39,832 362,779 90,249 541,172 1,034,032 Total deferred outflows of resources 39,832 362,779 90,249 541,172 1,034,032

LIABILITIES
Current liabilities:

Accounts payable 13,097 564,123 121,739 3,300,615 3,999,574 Claims and judgements payable 2,548,000 2,548,000 Accrued compensated absences 20,000 4,200 43,600 67,800 Deposits and other liabilities 563,673 563,673
Unearned revenue 2,537,083 2,537,083
Direct borrowings-currrent 810,328 1,652,956 2,463,284 Loans payable-current 261,519 261,519
Revenue bonds-current 280,000 280,000
Total current liabilities 13,097 1,394,451 2,673,939 8,639,446 12,720,933 Noncurrent liabilities:

Claims and judgements payable 6,173,000 6,173,000 Accrued compensated absences 61,215 12,687 133,627 207,529 Direct borrowings 1,701,685 9,669,159 11,370,844 Loans payable 1,908,905 1,908,905
Revenue bonds (net of discount/premium) 13,493,862 13,493,862 Net pension liability 213,579 1,828,310 410,198 3,092,673 5,544,760 Total noncurrent liabilities 213,579 3,591,210 6,595,885 28,298,226 38,698,900 Total liabilities 226,676 4,985,661 9,269,824 36,937,672 51,419,833

DEFERRED INFLOW OF RESOURCES
Lease deferred inflows 233,828 233,828
Pension deferred inflows 94,167 841,743 203,334 1,305,311 2,444,555 Total deferred i
nflow of resources 94,167 841,743 203,334 1,539,139 2,678,383

NET POSITION
Net investment in capital assets 15,033,301 57,155,398 72,188,699 Restricted for debt service 11,555,183 11,555,183
Unrestricted (deficit) 1,777,741 19,576,098 5,149,452 17,967,830 44,471,121 Total net position 1,777,741$ 34,609,399$ 5,149,452$ 86,678,411$ 128,215,003$ City of Clovis
Combining Statement of Net Position
Internal Service Funds
June 30, 2022
100
185
AGENDA ITEM NO. 11.

Self Employee General
Insurance Fleet Benefits Services Total
Operating revenues:

Charges for services 3,966,000 $ 10,736,302 $ 31,575,162 $ 16,181,300 $ 62,458,764 $ From other agencies 4,510,313 4,510,313
Other revenues 343,729 6,000 2,538,369 2,888,098 Total operating revenues 4,309,729 10,742,302 31,575,162 23,229,982 69,857,175 Operating expenses:

Salaries and benefits 232,208 2,129,902 16,043,542 3,244,630 21,650,282 Services, materials and supplies 3,868,059 5,041,093 13,599,792 5,727,672 28,236,616 Administration 96,500 1,167,900 100,100 444,900 1,809,400 Depreciation 2,639,534 3,364,853 6,004,387
Total operating expenses 4,196,767 10,978,429 29,743,434 12,782,055 57,700,685 Operating income (loss) 112,962 (236,127) 1,831,728 10,447,927 12,156,490 Nonoperating revenues (expenses):

Interest income 12,367 190,140 45,875 250,285 498,667 Net increase (decrease) in cash fair value (42,310) (554,059) (160,369) (781,491) (1,538,229) Interest expense (65,227) (423,205) (488,432) Gain (loss) on sale of capital assets (15,391) (2,286) (17,677) Total nonoperating revenue (expense) (29,943) (444,537) (114,494) (956,697) (1,545,671) Income before contributions and transfers 83,019 (680,664) 1,717,234 9,491,230 10,610,819 Capital contributions 39,684 39,684
Transfers in 3,012,300 5,543,000 8,555,300
Changes in net position 83,019 2,371,320 1,717,234 15,034,230 19,205,803 Total net position-beginning 1,694,722 32,238,079 3,432,218 71,644,181 109,009,200 Total net position-ending 1,777,741 $ 34,609,399 $ 5,149,452 $ 86,678,411 $ 128,215,003 $ City of Clovis
Combining Statement of Revenues, Expenses, and Changes in Fund Net Position Internal Service Funds
For the Year Ended June 30, 2022
101
186
AGENDA ITEM NO. 11.

Self Employee General
Insurance Fleet Benefits Services Total

CASH FLOW FROM OPERATING ACTIVITIES
Receipts for interfund services 3,925,630$ 10,732,015$ 31,539,940$ 14,698,865$ 60,896,450$ Payments to suppliers (3,978,444) (6,180,149) (14,147,168) (6,095,816) (30,401,577) Payments to employees (259,036) (2,390,589) (16,107,668) (3,586,394) (22,343,687) Other operating revenues 343,731 6,000 6,981,757 7,331,488 Net cash provided/(used) by operating activities 31,881 2,167,277 1,285,104 11,998,412 15,482,674

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers-in from other funds 3,012,300 5,543,000 8,555,300 Net cash provided
by noncapital financing activities 0 3,012,300 0 5,543,000 8,555,300

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets (1,741,597) (16,657,074) (18,398,671) Principal paid on bonds, loans, and direct borrowings (791,329) (2,309,005) (3,100,334) Interest paid on bonds, loans, and direct borrowings (65,227) (423,205) (488,432) Net cash provided/(used) by capital and
related financing activities 0 (2,598,153) 0 (19,389,284) (21,987,437)

CASH FLOWS FROM INVESTING ACTIVITIE
S
Interest and dividends on investments 12,367 190,141 45,875 250,285 498,668 Increase/(decrease) in fair value of investments (42,310) (554,059) (160,369) (781,491) (1,538,229) Net cash provided/(used) by investing activities (29,943) (363,918) (114,494) (531,206) (1,039,561) Net change in cash and cash equivalents 1,938 2,217,506 1,170,610 (2,379,078) 1,010,976 Cash and cash equivalents-beginning of year 2,013,228 19,375,607 13,222,746 42,267,464 76,879,045 Cash and cash equivalents-end of year 2,015,166$ 21,593,113$ 14,393,356$ 39,888,386$ 77,890,021$ Reconciliation of operating income/(loss) to net cash provided/(used) by operating activities:

Operating income/(loss) 112,962$ (236,127)$ 1,831,728$ 10,447,927$ 12,156,490$ Adjustments to reconcile operating income
to net cash provided/(used) by operating activities:

Depreciation/amortization expense 2,639,534 3,364,853 6,004,387 (Increase)/decrease in accounts receivable (40,370) (4,287) (35,222) 48,419 (31,460) (Increase)/decrease in due from other governments (8,468) (8,468) (Increase)/decrease in inventories (52,000) (52,000) (Increase)/decrease in deferred outflows - pension 12,612 105,201 22,480 187,141 327,434 (Increase)/decrease in prepaid items 11,835 11,835 Increase/(decrease) in accounts payable (13,883) 80,844 (90,276) 64,921 41,606 Increase/(decrease) in
accrued compensated absences (13,466) (1,524) 18,014 3,024 Increase/(decrease) in unearned revenue (1,530,854) (1,530,854) Increase/(decrease) in claims
and judgments payable (357,000) (357,000)
Increase/(decrease) in net pension liability (132,526) (1,184,779) (286,255) (1,836,804) (3,440,364) Increase/(decrease) in deferred inflows - lease (58,457) (58,457) Increase/(decrease) in deferred inflows - pension 93,086 832,357 201,173 1,289,885 2,416,501 Total adjustments (81,081) 2,403,404 (546,624) 1,550,485 3,326,184 Net cash provided/(used) by operating activities 31,881$ 2,167,277$ 1,285,104$ 11,998,412$ 15,482,674$ Noncash investing, capital, and financing activities:

During the year the Fleet Maintenance Fund, an internal service fund, received $39,684 in donated assets.

City of Clovis
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2022
102
187
AGENDA ITEM NO. 11.

Fiduciary Funds
__________________________________
Cu
stodial Funds are used to account for assets held by the government for individuals, private organizations, other governments and/or other funds.

Blackhorse Assessment Fund - This fund is used to account for revenue and expenditures related to the maintenance within the Blackhorse III (95-1) Assessment District such as streets, curb & gutter, street lighting, sidewalks and gates.

Temperance/Barstow Assessment Fund - This fund is used to account for the receipts and disbursements of the Temperance Barstow Assessment District.

Shepherd/Temperance Assessment Fund - This fund is used to account for the receipts and disbursements of the Shepherd Temperance Assessment District. 103
188
AGENDA ITEM NO. 11.

Temperance Shepherd
Blackhorse Barstow Temperance
Assessment Assessment Assessment Total
ASSETS
Cash and investments 112,894 $ 74,739 $ 5,671 $ 193,304 $ Receivables 1,627 100 4 1,731 Total assets 114,521 74,839 5,675 195,035

LIABILITIES
Accounts payable 13,213 13,213
Deposits and other liabilities 474 474
Total liabilities 13,213 0 474 13,687

NET POSITION
Restricted for:

Individuals, organizations, and other governments 101,308 74,839 5,201 181,348 Total net position 101,308 $ 74,839 $ 5,201 $ 181,348 $ Custodial Funds
City of Clovis
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2022
104
189
AGENDA ITEM NO. 11.

Temperance Shepherd
Blackhorse Barstow Temperance
Assessment Assessment Assessment Total

ADDITIONS
Special assessments tax 63,395 $ 63,395 $
Total additions 63,395 0$ 0$ 63,395

DEDUCTIONS
Community development 68,951 1,778 119 70,848 Total deductions 68,951 1,778 119 70,848 Change in net position (5,556) (1,778) (119) (7,453)
Net position-Beginning 106,864 76,617 5,320 188,801 Net position-Ending 101,308$ 74,839$ 5,201$ 181,348$ Custodial Funds
City of Clovis
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Year Ended June 30, 2022
105
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AGENDA ITEM NO. 11.



























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AGENDA ITEM NO. 11.

Statistical Section
__________________________________
This part of the City of Clovis' Annual Comprehensive
Financial Report presents detailed information as
a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government's overall financial health.

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AGENDA ITEM NO. 11.

Statistical Section
__________________________________
Con
tents Page
Financial Trends 109
These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time.

Revenue Capacity 117
These schedules contain information to help the reader assess the governments' most significant local revenue source, the property tax.

Debt Capacity 121
These schedules present information to help the reader assess the affordability of the government's current levels of outstanding debt and the government's ability to issue additional debt in the future.

Demographic and Economic Information 127
These schedules offer demographic and economic indicators to help the reader understand the environment within which the government's financial activities take place.

Operating Information 130
These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs. 108
193
AGENDA ITEM NO. 11.
2013 2014 2015* 2016 2017 2018 2019 2020 2021 2022
Governmental activities:

Net investment in capital assets 481,729 $ 490,722 $ 509,567 $ 523,881 $ 524,625 $ 533,810$ 562,740$ 587,764$ 595,863$ 631,982$ Restricted 19,810 24,266 23,997 25,843 20,681 27,826 33,325 38,522 42,460 48,790 Unrestricted 16,070 21,548 (67,159) (67,081) (54,927) (63,435) (66,182) (51,797) (32,398) (22,188) Total net position 517,609 $ 536,536 $ 466,405 $ 482,643 $ 490,379 $ 498,201$ 529,883$ 574,489$ 605,925$ 658,584$ Business-type activities:

Net investment in capital assets 130,123 $ 132,872 $ 137,520 $ 142,658 $ 147,265 $ 153,013$ 162,938$ 168,489$ 171,482$ 176,055$ Restricted 4,794 3,365 3,377 906 953 25 1 Unrestricted 51,584 60,855 72,977 82,271 103,531 108,299 120,937 106,444 108,569 117,529 Total net position 186,501 $ 197,092 $ 213,874 $ 225,835 $ 251,749 $ 261,337$ 283,876$ 274,933$ 280,051$ 293,584$ Total Primary government:

Net investment in capital assets 611,852 $ 623,594 $ 647,087 $ 666,540 $ 671,890 $ 686,823$ 725,678$ 756,253$ 767,345$ 808,037$ Restricted 24,604 27,631 27,374 26,748 21,634 27,851 33,326 38,522 42,460 48,790 Unrestricted 67,654 82,403 5,818 15,190 48,604 44,864 54,755 54,647 76,171 95,341 Total net position 704,110 $ 733,628 $ 680,279 $ 708,478 $ 742,128 $ 759,538$ 813,759$ 849,422$ 885,976$ 952,168$ *It should be noted that, due to the implementation of GASB 68 in fiscal year 2015, unrestricted net position in the Governmental Activities area was severely impacted, which is why the amount decreased by approximately $88 million in one fiscal year (and remains negative through the current fiscal year).

LAST TEN FISCAL YEARS
(accrual basis of accounting)
(in thousands)
Fiscal Year Ended June 30,

CITY OF CLOVIS

NET POSITION BY COMPONENT
109
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AGENDA ITEM NO. 11.
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Expenses:

Governmental activities:

General government 5,948 $ 5,642 $ 5,587 $ 5,577 $ 6,218 $ 6,481 $ 7,730 $ 7,436 $ 7,426 $ 5,464 $ Public safety 37,106 38,736 39,460 42,027 46,258 54,529 55,860 59,876 62,766 55,415 Transportation 11,160 11,251 12,686 12,232 13,307 14,057 14,883 18,884 16,632 17,097 Community development 930 310 909 637 1,742 1,984 751 286 2,995 840 Cultural and recreation 5,790 6,370 6,272 6,196 6,703 7,212 8,118 7,115 7,174 7,825 Interest and other charges 924 886 805 755 694 726 488 Total governmental activities expenses 60,934 62,309 64,914 67,593 75,114 85,068 88,097 94,291 97,719 87,129 Business-type activities:

Refuse 14,057 14,857 15,654 16,207 16,574 18,502 20,205 21,744 22,079 23,424 Sewer 17,555 19,883 18,011 18,553 18,235 18,862 18,738 19,465 19,541 20,366 Water 14,587 13,626 14,486 14,487 15,604 16,807 17,463 18,551 24,963 21,431 Transit 4,749 4,946 4,884 5,016 5,098 6,280 6,961 7,008 6,792 7,063 Planning & Development Services 6,826 7,226 7,557 7,781 8,555 9,410 10,443 11,662 11,338 10,076 Total business-type activities expenses 57,774 60,538 60,592 62,044 64,066 69,861 73,810 78,430 84,713 82,360 Total primary government expenses 118,708 122,847 125,506 129,637 139,180 154,929 161,907 172,721 182,432 169,489 Program revenues:

Governmental activities:

Charges for services:

General government 4,271 4,378 4,995 4,875 4,640 4,497 5,137 5,069 8,934 10,165 Public safety 1,700 2,195 2,209 2,521 2,079 3,414 3,268 2,524 4,216 4,950 Transportation 6,818 9,916 6,788 6,061 7,411 7,901 15,897 17,192 15,446 16,976 Community development 578 352 1,231 301 865 307 456 935 322 383 Cultural and recreation 4,509 5,901 4,909 5,540 5,653 6,010 4,638 2,447 2,768 4,064 Operating grants and contributions 1,100 527 639 737 630 381 393 763 12,466 8,998 Capital grants and contributions 15,859 15,292 20,516 16,638 11,537 18,216 32,241 23,439 21,005 26,456 Total governmental activities
program revenues 34,835 38,561 41,287
36,673 32,815 40,726 62,030 52,369 65,157 71,992

LAST TEN FISCAL YEARS
(accrual basis of accounting)
(in thousands)
For the Fiscal Year Ended June 30,

CITY OF CLOVIS

CHANGES IN NET POSITION
110
195
AGENDA ITEM NO. 11.
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Business-type activities:

Charges for services:

Community sanitation 17,784 17,240 17,608 17,692 18,083 19,235 20,022 21,116 23,166 25,034 Sewer 18,340 18,130 21,974 21,167 18,942 21,214 21,281 24,673 21,007 23,678 Water 21,243 18,580 19,050 16,599 34,174 20,923 26,115 22,032 23,542 27,751 Transit 4,361 1,473 1,541 1,608 1,597 1,692 1,729 1,920 2,675 2,921 Planning & Development Services 7,720 8,630 8,159 8,807 9,619 9,828 10,522 12,029 11,737 11,403 Operating grants and contributions 102 2,879 4,247 4,056 4,464 4,590 5,463 4,542 4,496 5,328 Capital grants and contributions 4,639 3,535 4,059 2,721 1,935 2,854 7,302 2,102 2,652 2,598 Total business-type activities
program revenues 74,189 70,467 76,638 72,650 88,814 80,336 92,434 88,414 89,275 98,713 Total primary government
program revenues 109,024 109,028 117,925 109,323 121,629 121,062 154,464 140,783 154,432 170,705 Net revenues (expenses):

Governmental activities (26,099) (23,748) (23,627) (30,920) (42,299) (44,342) (26,067) (41,922) (32,562) (15,137) Business-type activities 16,415 9,929 16,047 10,606 24,748 10,475 18,624 9,984 4,562 16,353 Total net revenues (expenses) (9,684) (13,819) (7,580) (20,314) (17,551) (33,867) (7,443) (31,938) (28,000) 1,216 General revenues and other changes in net position
Governmental activities:

Taxes:

Property taxes 17,961 19,159 19,842 20,649 22,392 24,833 26,668 28,520 30,378 33,241 Sales tax 15,049 16,923 18,039 19,120 19,676 20,432 21,597 22,394 27,526 31,106 Business license & Franchise Taxes 4,386 4,664 4,984 5,271 5,300 6,891 5,789 6,009 2,600 2,768 Transient occupancy taxes 1,935 2,097 2,329 2,552 2,705 2,871 2,896 2,743 3,538 3,780 Grants and contributions not restricted 175 131 172 183 178 186 504 Unrestricted investment earnings 61 138 163 234 272 566 1,476 3,037 456 (2,638) Transfers (720) (437) (461) (850) (488) (507) (1,180) (250) (500) (460) Total governmental activities 38,847 42,675 45,068 47,159 50,035 55,272 57,750 62,453 63,998 67,797 Business-type activities:

Unrestricted investment earnings 161 224 274 506 679 1,442 2,734 4,899 56 (3,280) Transfers 720 437 461 850 488 507 1,180 250 500 460 Total business-type activities 881 661 735 1,356 1,167 1,949 3,914 5,149 556 (2,820) Total primary government 39,728 43,336 45,803 48,515 51,202 57,221 61,664 67,602 64,554 64,977 Changes in net position
Governmental activities 12,748 18,927 21,441 16,239 7,736 10,930 31,683 20,531 31,436 52,660 Business-type activities 17,296 10,590
16,782 11,962 25,915 12,424 22,538 15,133 5,118 13,533 Total primary government 30,044 $ 29,517 $ 38,223 $ 28,201 $ 33,651 $ 23,354 $ 54,221 $ 35,664 $ 36,554 $ 66,193 $ 111
196
AGENDA ITEM NO. 11.

Fiscal Year
Ended
June 30, Taxes
Licenses
and
Permits
Fines and
Forfeitures
Use of
Money and
Property
From
Other
Agencies
Charges
for
Service
Other
Revenue Total
2013 39,611,753$ 688,001$ 192,636$ 83,549$ 10,963,343$ 5,819,507$ 4,554,963$ 61,913,752$ 2014 42,837,215 593,886 148,495 122,725 19,056,135 6,945,717 5,368,776 75,072,949 2015 45,191,980 583,060 207,358 144,328 12,484,156 5,794,337 5,469,201 69,874,420 2016 47,591,661 584,412 253,841 170,213 10,990,248 6,544,320 5,730,691 71,865,386 2017 50,072,582 330,336 140,193 173,524 11,473,015 8,060,073 5,634,697 75,884,420 2018 55,019,558 412,460 227,831 585,707 13,962,855 7,442,164 5,358,986 83,009,561 2019 56,949,844 778,319 195,146 1,134,952 15,787,432 9,620,602 5,831,451 90,297,746 2020 59,666,331 526,291 188,334 1,914,715 26,007,449 7,788,344 6,185,944 102,277,408 2021 67,802,558 804,977 150,920 271,010 31,247,370 8,054,434 6,153,290 114,484,559 2022 74,945,949 1,374,447 189,018 (1,578,778) 29,337,210 9,803,524 6,723,637 120,795,007 Note: Includes all governmental fund types (General, Special Revenue, Debt Service and Capital Projects Funds).

CITY OF CLOVIS

GENERAL GOVERNMENT REVENUES BY SOURCE

LAST TEN FISCAL YEARS
-$10,000,000
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Taxes Licenses
and
Permits
Fines and
Forfeitures
Use of
Money and
Property
From
Other
Agencies
Other
Revenue
Charges
for
Service
112
197
AGENDA ITEM NO. 11.

Fiscal Year
Ended General Public Community Culture and Capital
June 30, Government Safety Transportation Development Recreation Outlays Total 2013 5,620,526$ 36,043,170$ 3,256,789$ 1,150,395$ 5,024,870$ 10,205,465$ 61,301,215$ 2014 5,546,340 38,498,881 3,430,068 302,091 5,235,028 14,510,295 67,522,703 2015 5,622,192 40,767,185 3,595,841 917,702 5,409,366 9,800,799 66,113,085 2016 5,620,922 43,136,838 3,828,619 577,483 5,541,908 6,523,827 65,229,597 2017 6,287,114 46,476,211 4,032,061 1,757,867 5,914,052 8,516,678 72,983,983 2018 6,163,620 49,688,800 4,169,509 1,913,909 6,108,769 6,907,009 74,951,616 2019 6,818,113 52,034,209 4,506,493 686,251 6,993,547 9,818,090 80,856,703 2020 6,930,929 54,300,092 4,438,270 330,247 7,040,642 23,836,451 96,876,631 2021 7,576,845 58,574,671 4,481,127 2,999,876 7,179,605 10,712,079 91,524,203 2022 7,464,459 63,297,211 5,194,042 846,379 8,471,633 12,760,383 98,034,107 Notes: Includes all governmental fund types (General, Special Revenue, Debt Service and Capital Projects Funds).

CITY OF CLOVIS

GENERAL GOVERNMENT EXPENDITURES BY FUNCTION

LAST TEN FISCAL YEARS
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Fiscal Year Ended June 30,
General Government Public Safety Transportation Community Development Culture and Recreation Capital Outlays 113
198
AGENDA ITEM NO. 11.
2013 2014 2015 2016 2017
Revenues:

Property taxes 17,961,308$ 19,159,555$ 19,842,732$ 20,649,898$ 22,391,753$ Sales taxes 15,284,968 16,916,615 18,037,581 19,119,633 19,675,483 Business license & Franchise taxes 4,331,760 4,664,123 4,929,246 5,271,321 5,300,062 Transient occupancy taxes 2,033,716 2,096,922 2,382,421 2,550,809 2,705,284 Licenses and permits 688,001 593,886 583,060 584,412 330,336 Fines and forfeitures 192,636 148,495 207,358 253,841 140,193 Use of money and property 83,549 122,725 144,328 170,213 173,524 From other agencies 10,963,343 19,056,135 12,484,156 10,990,248 11,473,015 Charges for current services 5,819,507 6,945,717 5,794,337 6,544,320 8,060,073 Other revenues 4,554,963 5,368,776 5,469,201 5,730,691 5,634,697 Total revenues 61,913,751 75,072,949 69,874,420 71,865,386 75,884,420 Expenditures
Current:

General government 5,620,526 5,546,340 5,622,192 5,620,922 6,287,114 Public safety 36,043,170 38,498,881 40,767,185 43,136,838 46,476,211 Transportation 3,256,789 3,430,068 3,595,841 3,828,619 4,032,061 Community development 1,150,395 302,091 917,702 577,483 1,757,867 Cultural and recreation 5,024,870 5,235,028 5,409,366 5,541,908 5,914,052 Debt service:

Principal
Interest and f
iscal charges
Bond issue costs
Capital outlays 9,966,973 14,510,295 9,800,799 6,523,827 8,516,678 Total expenditures 61,062,723 67,522,703 66,113,085 65,229,597 72,983,983 Excess (deficiency) of revenues
over (under) expenditures 851,028 7,550,246 3,761,335 6,635,789 2,900,437 Other financing sources (uses):

Transfers in 30,000 18,995
Transfers out (1,265,000) (1,256,080) (1,211,000) (4,050,000) (3,188,000) Total other financing sources (uses) (1,235,000) (1,237,085) (1,211,000) (4,050,000) (3,188,000) Net change in Fund balances (383,972)$ 6,313,161$ 2,550,335$ 2,585,789$ (287,563)$ Debt service as a percentage of noncapital expenditures 0.0% 0.0% 0.0% 0.0% 0.0% For the Fiscal Year Ended June 30,

CITY OF CLOVIS

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(modified accrual basis of accounting)

114
199
AGENDA ITEM NO. 11.
2018 2019 2020 2021 2022
Property taxes 24,832,576$ 26,667,913$ 28,520,413$ 30,377,419$ 33,240,530$ Sales taxes 20,425,341 21,597,179 22,393,757 27,526,307 31,105,966 Business license & Franchise taxes 6,891,105 5,788,765 6,008,671 6,360,691 6,819,233 Transient occupancy taxes 2,870,536 2,895,987 2,743,490 3,538,141 3,780,220 Licenses and permits 412,460 778,319 526,291 804,977 1,374,447 Fines and forfeitures 227,831 195,146 188,334 150,920 189,018 Use of money and property 585,707 1,134,952 1,914,715 271,010 (1,578,778) From other agencies 13,962,855 15,787,432 26,007,449 31,247,370 29,337,210 Charges for current services 7,442,164 9,620,602 7,788,344 8,054,434 9,803,524 Other revenues 5,358,986 5,831,451 6,185,944 6,153,290 6,723,637 Total revenues 83,009,561 90,297,746 102,277,408 114,484,559 120,795,007 Current:

General government 6,163,620 6,818,113 6,930,929 7,576,845 7,464,459 Public safety 49,688,800 52,034,209 54,300,092 58,574,671 63,297,211 Transportation 4,169,509 4,506,493 4,438,270 4,481,127 5,194,042 Community development 1,913,909 686,251 330,247 2,999,876 846,379 Cultural and recreation 6,108,769 6,993,547 7,040,642 7,179,605 8,471,633 Debt service:

Principal
Interest and fiscal charges
Bond issue costs
Capital outlays 6,907,009 9,818,090 23,836,451 10,712, 079 12,760,383
Total expenditures 74,951,616 80,856,703 96,876,631 91,524,203 98,034,107 Excess (deficiency) of revenues
over (under) expenditures 8,057,945 9,441,043 5,400,777 22,960,356 22,760,900 Transfers in 156,000 454,000
Transfers out (506,700) (1,975,000) (3,110,000) (18,445,300) (9,015,300) Total other financing sources (uses) (506,700) (1,819,000) (2,656,000) (18,445,300) (9,015,300) Net change in Fund balances 7,551,245$ 7,622,043$ 2,744,777$ 4,515,056$ 13,745,600$

0.0% 0.0% 0.0% 0.0% 0.0%
For the Fiscal Year Ended June 30,

CITY OF CLOVIS

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(modified accrual basis of accounting)

115
200
AGENDA ITEM NO. 11.

Fiscal Year
Ended
June 30, Nonspendable Restricted Assigned Unassigned Total 2013 855,000$ 2,383,432$ 7,883,000$ 1,135,539$ 12,256,971$ 2014 855,000 2,188,316 9,451,000 1,611,802 14,106,118 2015 855,000 2,368,439 10,000,000 3,702,156 16,925,595 2016 2,738,023 11,779,000 2,925,095 17,442,118 2017 3,189,504 12,152,000 708,019 16,049,523 2018 4,309,112 12,424,000 3,618,238 20,351,350 2019 4,960,824 13,512,000 4,433,151 22,905,975 2020 5,811,491 13,748,000 4,114,250 23,673,741 2021 6,680,015 17,011,500 1,280,958 24,972,473 2022 7,434,722 20,844,500 8,414,521 36,693,743 Fiscal Year
Ended
June 30, Nonspendable Restricted Assigned Unassigned Total 2013 7,155,675$ 8,795,952$ 3,351,955$ 19,303,582$ 2014 6,762,061 8,115,950 8,889,586 23,767,597 2015 6,865,628 6,349,429 10,283,400 23,498,457 2016 16,002,504 4,423,900 20,426,404
2017 7,528,473 18,886,282 258,000 26,672,755 2018 26,555,512 258,000 26,813,512
2019 27,613,930 4,267,000 31,880,930
2020 32,145,941 1,712,000 33,857,941
2021 35,202,765 1,871,500 37,074,265
2022 29,800,295 9,298,300 39,098,595
All Other Governmental Funds
General Fund

CITY OF CLOVIS

FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(modified accrual basis of accounting)
116
201
AGENDA ITEM NO. 11.

Fiscal
Year Real Property Personal Property Exemptions Net Total Ended Assessed Estimated Assessed Estimated Assessed Estimated Direct June 30, Value Actual Value Value Actual Value Homeowners Value Actual Value Tax Rate 2013 7,024,285,314$ 7,024,285,314$ 201,775,479$ 201,775,479$ 101,603,300$ 7,124,457,493$ 7,226,060,793$ 0% 2014 7,507,886,552 7,507,886,552 198,810,435 198,810,435 103,378,700 7,603,318,287 7,706,696,987 0% 2015 8,158,612,400 8,158,612,400 204,592,938 204,592,938 101,969,400 8,261,235,938 8,363,205,338 0% 2016 8,696,361,855 8,696,361,855 213,125,102 213,125,102 100,450,200 8,809,036,757 8,909,486,957 0% 2017 9,179,714,485 9,179,714,485 214,596,488 214,596,488 99,120,700 9,295,190,273 9,394,310,973 0% 2018 10,033,990,678 10,033,990,678 221,666,625 221,666,625 97,686,900 10,157,970,403 10,255,657,303 0% 2019 10,593,683,186 10,593,683,186 212,862,653 212,862,653 96,576,100 10,709,969,739 10,806,545,839 0% 2020 11,401,543,797 11,401,543,797 213,768,044 213,768,044 96,322,900 11,518,988,941 11,615,311,841 0% 2021 12,221,160,827 12,221,160,827 235,685,766 235,685,766 96,035,100 12,360,811,493 12,456,846,593 0% 2022 13,064,591,432 13,064,591,432 234,727,451 234,727,451 94,233,600 13,205,085,283 13,299,318,883 0% Note: Effective fiscal year 1981-82 and fiscal years thereafter, assessed value is 100% of market value.

The rate applied to the assessed value for county wide property tax is 1%.

Source: Fresno County Auditor Controller/Treasurer Tax Collector FY2021-22 Tax Rate Book

CITY OF CLOVIS

ASSESSED AND ESTIMATED ACTUAL VALUE OF PROPERTY

LAST TEN FISCAL YEARS
117
202
AGENDA ITEM NO. 11.

Fiscal Year Clovis Unified State Center
Ended City of School District General Obligation
June 30, Clovis Bond Bond County Wide Total
2013 0.000000 0.155350 0.009358 1.000000 1.164708
2014 0.000000 0.155350 0.009602 1.000000 1.164952
2015 0.000000 0.155346 0.009308 1.000000 1.164654
2016 0.000000 0.155350 0.008064 1.000000 1.163414
2017 0.000000 0.155350 0.008480 1.000000 1.163830
2018 0.000000 0.398998 0.025934 1.000000 1.424932
2019 0.000000 0.155350 0.022966 1.000000 1.178316
2020 0.000000 0.155352 0.025786 1.000000 1.181138
2021 0.000000 0.155356 0.025672 1.000000 1.181028
2022 0.000000 0.155350 0.018088 1.000000 1.173438
Note: The basis for the tax rates is per $100 assessed valuation.

Source: Fresno County Auditor Controller/Treasurer Tax Collector FY2021-22 Tax Rate Book

CITY OF CLOVIS

PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENT

LAST TEN FISCAL YEARS
118
203
AGENDA ITEM NO. 11.

Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value (1) Rank Value Value (1) Rank Value
Fresno Community Hospital & Med CTR 133,834$ 1 0.93% 148,987$ 1 2.09% Community Hospitals of Central California 67,012 2 0.46% 310 Amedea Owner LLC 63,403 3 0.44%
Lennar Homes of California Inc. 50,015 4 0.35% RLO LLC 47,303 5 0.33%
Prindiville Dennis Trustee 44,009 6 0.30% 43,317 2 0.61% LTC West Inc 37,184 7 0.26%
PD Village Green LP 31,325 8 0.22%
Landvalue 37 LLC 29,188 9 0.20%
Winterfell Yosemite Gardens L P 28,453 10 0.20% Pelco 42,466 3 0.60%
BRE Throne Clovis Commons LLC 32,997 4 0.46% Copper Beech Townhome Communities 19,000 5 0.27% Brown Garold C Family LTD Partnership 18,829 6 0.26% Kaiser Foundation Health Plan Inc 17,033 7 0.24% Burgess Smith & Wathen Parnership VII 15,948 8 0.22% Winco Foods LLC 15,207 9 0.21%
GSF Sunnyside Clovis Investors L P 14,088 10 0.20% 531,726$ 3.68% 367,872 $ 5.16%
(1) Amounts in thousands.

Source: City of Clovis-GIS
Fresno County Assessor
2022

CITY OF CLOVIS

PRINCIPAL PROPERTY TAX PAYERS

CURRENT YEAR AND TEN YEARS AGO
2013
119
204
AGENDA ITEM NO. 11.

Ratio of Ratio of
Percent of Total Tax Current
Fiscal Year Total Current Delinquent Total Collections Current Delinquent Ended Tax Current Tax Taxes Tax Tax to Total Delinquent Taxes to Total June 30, Levy Collections Collected Collections₁ Collections Tax Levy Taxes Tax Levy₂ 2013 9,209,497$ 8,867,999 $ 96.3 270,584 $ 9,138,583$ 99.2 150,299 $ 1.632 2014 9,957,414 9,627,588 96.7 216,607 9,844,195 98.9 148,664 1.493 2015 10,824,263 10,592,809 97.9 202,176 10,794,985 99.7 155,869 1.440 2016 11,475,064 11,371,562 99.1 111,527 11,483,089 100.1 159,503 1.390 2017 12,116,560 11,966,405 98.8 160,797 12,127,202 100.1 169,390 1.398 2018 13,366,204 13,159,337 98.5 268,359 13,427,695 100.5 187,528 1.403 2019 14,248,564 13,928,737 97.8 138,109 14,066,846 98.7 196,915 1.382 2020 14,932,240 14,428,282 96.6 196,398 14,624,680 97.9 244,291 1.636 2021 16,131,046 15,784,387 97.9 325,023 16,109,409 99.9 231,803 1.437 2022 17,256,877 16,649,714 96.5 282,717 16,932,431 98.1 260,234 1.508 Notes: Amounts include only General Fund tax collections. ₁ Includes prior year delinquent tax collections.
₂ The ratio of current delinquent taxes represents the Fresno County wide rate as the County of Fresno is unable to provide the City of Clovis' delinquent tax ratio.

Sources: Fresno County Assessor's Office
Fresno County Auditor Controller

CITY OF CLOVIS

PROPERTY TAX LEVIES AND COLLECTIONS

LAST TEN FISCAL YEARS
120
205
AGENDA ITEM NO. 11.

Fiscal Year Tax Special Lease Loans/ Notes/Direct Debt Debt Ended Allocation Assessmen t Revenue Revenue Capital Contracts Placements Per Per June 30, Bonds (1) Bonds (1) Bonds (1) Bonds (1) Leases (1) Payable (1) Payable (1) Total AV Capita 2013 0$ 0 $ 0 $ 13,786,231$ 11,740,045 $ 2,198,243 $ 0 $ 27,724,519$ 0.004 $ 277 $ 2014 0 0 0 0 26,255,248 2,120,278 0 28,375,526 0.004 278 2015 0 0 0 0 23,655,822 1,805,112 0 25,460,934 0.003 244 2016 0 0 0 0 26,850,329 1,724,379 0 28,574,708 0.004 274 2017 0 0 0 0 24,154,921 1,480,623 0 25,635,544 0.003 231 2018 0 0 0 0 22,066,356 1,195,510 0 23,261,866 0.002 204 2019 0 0 0 0 11,284,736 2,745,885 8,997,833 23,028,454 0.002 197 2020 0 0 0 0 9,413,689 2,768,483 7,992,401 20,174,573 0.002 169 2021 0 0 0 13,943,941 0 2,439,906 16,494,902 32,878,749 0.003 270 2022 0 0 0 13,773,862 0 2,170,424 13,834,128 29,778,414 0.002 241 2013 0$ 0 $ 0 $ 146,013,411$ 0$ 10,503,598$ 0$ 156,517,009$ 0.022$ 1,565 $ 2014 0 0 0 141,888,294 0 9,783,356 0 151,671,650 0.020 1,484 2015 0 0 0 137,462,213 0 9,018,510 0 146,480,723 0.018 1,404 2016 0 0 0 130,540,195 0 8,205,774 0 138,745,969 0.017 1,330 2017 0 0 0 125,639,953 0 7,350,311 0 132,990,264 0.014 1,201 2018 0 0 0 118,831,052 0 6,449,775 0 125,280,827 0.012 1,100 2019 0 0 0 114,115,888 0 5,502,287 0 119,618,175 0.011 1,022 2020 0 0 0 109,265,725 0 4,505,030 0 113,770,755 0.010 955 2021 0 0 0 104,255,563 0 3,455,186 0 107,710,749 0.010 884 2022 0 0 0 99,030,400 0 2,355,574 0 101,385,974 0.009 820 2013 0$ 0 $ 0 $ 159,799,642$ 11,740,045$ 12,701,841$ 0$ 184,241,528$ 0.026$ 1,843 $ 2014 0 0 0 141,888,294 26,255,248 11,903,634 0 180,047,176 0.024 1,762 2015 0 0 0 137,462,213 23,655,822 10,823,622 0 171,941,657 0.021 1,648 2016 0 0 0 130,540,195 26,850,329 9,930,153 0 167,320,677 0.021 1,604 2017 0 0 0 125,639,953 24,154,921 8,830,934 0 158,625,808 0.017 1,432 2018 0 0 0 118,831,052 22,066,356 7,645,285 0 148,542,693 0.015 1,304 2019 0 0 0 114,115,888 11,284,736 8,248,172 8,997,833 142,646,629 0.013 1,219 2020 0 0 0 109,265,725 9,413,689 7,273,513 7,992,401 133,945,328 0.012 1,124 2021 0 0 0 118,199,504 0 5,895,092 16,494,902 140,589,498 0.013 1,154 2022 0 0 0 112,804,262 0 4,525,998 13,834,128 131,164,388 0.011 1,061 (1) Presented net of original issuance discounts and premiums.

Source: City of Clovis Finance Department
Total Primary Government
Governmental Activities
Business-type Activities

CITY OF CLOVIS

RATIOS OF OUTSTANDING DEBT BY TYPE

LAST TEN FISCAL YEARS
121
206
AGENDA ITEM NO. 11.

Fiscal Year Ratio of Net Net
Ended Estimated Assessed Gross Bonde d Less Debt Net Bonded Debt to Bonded Debt June 30, Population Valuation Debt (1) Service Fund Bonded Debt Assessed Value Per Capita 2013 99,983 7,024,285,314$ 0 $ 0 $ 0 $ 0.00% 0 $ 2014 102,188 7,507,886,552 0 0 0 0.00% 0
2015 104,339 8,158,612,400 0 0 0 0.00% 0
2016 108,039 8,696,361,855 0 0 0 0.00% 0
2017 110,762 9,179,714,485 0 0 0 0.00% 0
2018 113,883 10,157,970,403 0 0 0 0.00% 0
2019 117,003 10,709,969,739 0 0 0 0.00% 0
2020 119,175 11,518,988,941 0 0 0 0.00% 0
2021 121,834 12,360,811,493 0 0 0 0.00% 0
2022 123,665 13,205,085,283 0 0 0 0.00% 0
(1) Amount does not include special assessment bonds.

Source: Fresno County Auditor Controller/Treasurer Tax Collector

CITY OF CLOVIS

RATIO OF NET GENERAL OBLIGATION BONDED DEBT

TO ASSESSED VALUE AND NET GENERAL OBLIGATION BONDED DEBT PER CAPITA

LAST TEN FISCAL YEARS
122
207
AGENDA ITEM NO. 11.

Total Ratio of
Fiscal Year General Debt Service to
Ended Total Governmental General Government
June 30, Principal Interest Debt Service Expenditures (1) Expenditures 2013 0 $ 0 $ 0$ 61,301,215$ 0.0 2014 0 0 0 67,522,703 0.0
2015 0 0 0 66,113,085 0.0
2016 0 0 0 65,229,597 0.0
2017 0 0 0 72,983,983 0.0
2018 0 0 0 74,951,616 0.0
2019 0 0 0 80,856,703 0.0
2020 0 0 0 96,876,631 0.0
2021 0 0 0 91,524,203 0.0
2022 0 0 0 98,034,107 0.0
(1) Includes all governmental fund types (General, Special Revenue, Debt Service and Capital Projects Funds).

CITY OF CLOVIS

RATIO OF ANNUAL DEBT SERVICE EXPENDITURES

FOR GENERAL OBLIGATION BONDED DEBT

TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES

LAST TEN FISCAL YEARS
123
208
AGENDA ITEM NO. 11.
2021/2022 Assessed Valuation: 13,299,318,883$
Direct and Overlapping Debt: % Applicable* Debt
Direct Debt:

City of Clovis Direct Borrowings 100.00% 13,834,128$
City of Clovis Revenue Bonds 100.00% 13,773,862
City of Clovis Loans Payable 100.00% 2,170,424
Total Net Direct and Direct Bonded Debt 29,778,414$
Overlapping Bonded Debt:

Fresno County General Fund Obligations 14.600% 3,620,800$ Fresno County Pension Obligations 14.600% 29,714,721
State Center Community College District 13.319% 42,668,748 Clovis Unified School District 42.590% 152,155,312
Clovis Unified School District General Fund Obligations 42.590% 50,235,121 Clovis Memorial District General Fund Obligations 44.450% 1,577,115 Fresno Unified School District 2.115% 15,604,081
Fresno Unified School District General Fund Obligations 2.115% 123,410 Sanger Unified School District 0.996% 2,431,729
Sanger Unified School District General Fund Obligations 0.996% 1,370,048 Total Gross Overlapping Bonded Debt 299,501,085$
Overlapping Tax Increment Debt:

Total Gross Overlapping Tax Increment Debt 100.00% 10,415,000 Total Gross Overlapping Debt 309,916,085$
Total Net Direct and Overlapping Bonded Debt 339,694,499$ (1) (1) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and tax allocation bonds and non-bonded capital lease obligations.

Ratios to Assessed Valuation:

Total Overlapping Tax and Assessment Debt 2.33%
Total Direct and Direct Bonded Debt 0.22%
Combined Total Debt 2.55%
Ratios to Redevelopment Incremental Valuation $1,020,571,645 Total Overlapping Tax Increment Debt 1.02%
Share of Authorized and Unsold Bonds:

City of Clovis 2,000,000$
Hasn’t changed
Source: California Municipal Statistics & City of Clovis since 1995. *The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value.

Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the City divided by the district's total assessed value.

CITY OF CLOVIS

COMPUTATION OF DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT JUNE 30, 2022
124
209
AGENDA ITEM NO. 11.

Total Net Debt
Fiscal Year Total Net Debt Applicable to the Limit
Ended Applicable to Legal Debt As a Percentage
June 30, Debt Limit Limit Margin of Debt Limit
2013 1,083,909,119$ 0 1,083,909,119$ 0
2014 1,156,004,548 0 1,156,004,548 0
2015 1,254,480,801 0 1,254,480,801 0
2016 1,336,423,044 0 1,336,423,044 0
2017 1,409,146,646 0 1,409,146,646 0
2018 1,538,348,595 0 1,538,348,595 0
2019 1,620,981,876 0 1,620,981,876 0
2020 1,742,296,776 0 1,742,296,776 0
2021 1,868,526,989 0 1,868,526,989 0
2022 1,994,897,832 0 1,994,897,832 0
LEGAL DEBT MARGIN CALCULATION FOR FISCAL YEAR 2019
Assessed Valuations:

Assessed Value 13,205,085,283$
Add back exempt property 94,233,600
Total Assessed Value 13,299,318,883$
Legal Debt Margin:

Debt Limitation-15 percent of total assessed value 1,994,897,832$ Debt applicable to Limitation:

Total bonded debt 0$
Less: Amount in debt service funds available
for payment of principal 0
Total debt applicable to Limitation 0
Legal Debt Margin: 1,994,897,832$

CITY OF CLOVIS

COMPUTATION OF LEGAL DEBT MARGIN INFORMATION

LAST TEN FISCAL YEARS
125
210
AGENDA ITEM NO. 11.

Fiscal Year Net Revenue
Ended Gross Operating Available for Debt Service Requirements (3) June 30, Revenues (1) Expenses (2) Debt Service Principal Interest Total Coverage 2013 16,584,300$ 12,478,604 $ 4,105,696 $ 565,000 $ 207,260 $ 772,260 $ 5.32 2014 16,106,761 13,524,511 2,582,250 595,000 177,763 772,763 3.34 2015 16,612,320 14,612,658 1,999,662 625,000 146,765 771,765 2.59 2016 16,684,608 15,578,895 1,105,713 655,000 114,268 769,268 1.44 2017 16,883,872 15,600,372 1,283,500 690,000 80,063 770,063 1.67 2018 18,030,852 16,042,168 1,988,684 725,000 12,511 737,511 2.70 2019 19,172,744 18,301,846 870,898 0 0 0 N/A
2020 19,786,605 19,599,590 187,015 0 0 0 N/A
2021 20,538,541 19,990,095 548,446 0 0 0 N/A
2022 21,809,342 21,342,044 467,298 0 0 0 N/A

SEWER SERVICE FUND
Fiscal Year Net Revenue
Ended Gross Operating Available fo
r Debt Service Requirements (3)
June 30, Revenues (4) Expenses (2) Debt Service Principal Interest Total Coverage 2013 18,420,785$ 7,329,635 $ 11,091,150 $ 1,440,000 $ 5,081,716 $ 6,521,716 $ 1.70 2014 18,219,581 8,360,501 9,859,080 1,345,000 4,902,681 6,247,681 1.58 2015 22,072,796 8,248,142 13,824,654 1,870,000 4,801,933 6,671,933 2.07 2016 21,366,761 8,813,564 12,553,197 1,930,000 4,575,379 6,505,379 1.93 2017 19,205,582 9,069,315 10,136,267 1,480,000 2,837,163 4,317,163 2.35 2018 21,721,290 9,450,348 12,270,942 2,185,000 4,006,507 6,191,507 1.98 2019 22,175,017 10,126,785 12,048,232 2,075,000 3,806,133 5,881,133 2.05 2020 25,862,697 11,165,176 14,697,521 2,135,000 3,749,252 5,884,252 2.50 2021 20,806,290 11,339,009 9,467,281 2,210,000 3,688,531 5,898,531 1.61 2022 21,946,687 12,272,210 9,674,477 2,320,000 3,587,206 5,907,206 1.64

WATER SERVICE FUND
Fiscal Year Net Revenue
Ended Gross Operating Available for Debt Service Requirements (3) June 30,
Revenues (4) Expenses (2) Debt Service Principal Interest Total Coverage 2013 22,908,215$ 10,460,126 $ 12,448,089 $ 1,555,000 $ 1,676,634 $ 3,231,634 $ 3.85 2014 19,996,964 10,730,310 9,266,654 1,455,000 1,454,062 2,909,062 3.19 2015 19,133,751 10,860,381 8,273,370 1,630,000 1,367,074 2,997,074 2.76 2016 16,769,010 10,955,394 5,813,616 1,685,000 1,301,145 2,986,145 1.95 2017 18,717,047 11,977,373 6,739,674 1,755,000 1,232,816 2,987,816 2.26 2018 21,537,742 12,618,522 8,919,220 1,825,000 1,161,688 2,986,688 2.99 2019 27,118,081 13,346,057 13,772,024 1,890,000 1,087,826 2,977,826 4.62 2020 23,939,392 14,798,151 9,141,241 1,965,000 1,011,231 2,976,231 3.07 2021 22,776,199 21,116,633 1,659,566 2,050,000 958,688 3,008,688 0.55 2022 24,952,968 17,717,090 7,235,878 2,155,000 856,188 3,011,188 2.40 (1) Total revenues, including interest.
(2) Total operating expenses exclusive of depreciation. (3) Includes principal and interest of revenue bonds only. It does not include the other debt reporte d
in the refuse and sewer funds.
(4) Total revenues, including interest and capital contributed by developers. The amount contribute d by developers is available for payment of annual debt service and is therefore included in gross revenue for the purposes of this schedule.

Note: This schedule does not represent legal bond covenants.

CITY OF CLOVIS

REVENUE BOND COVERAGE

LAST TEN FISCAL YEARS

REFUSE DISPOSAL FUND
126
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AGENDA ITEM NO. 11.

Fiscal Year City Fresno County City
Ended City Unemployment Fresno County Unemployment Median June 30, Population Rate Population Rate Income 2013 99,983 1.39 10.00 952,166 12.30 59,627
2014 102,188 2.21 8.50 964,040 10.40 65,095
2015 104,339 2.10 7.50 972,297 9.30 62,863
2016 108,039 3.55 7.20 984,541 9.30 62,863
2017 110,762 2.52 5.80 995,975 8.10 65,976
2018 113,883 2.82 4.40 1,007,229 7.60 78,146
2019 117,003 2.74 4.10 1,018,241 7.00 74,432
2020 119,175 1.86 12.10 1,023,358 14.60 89,398
2021 121,834 2.23 6.40 1,026,681 9.30 84,119
2022 123,665 1.50 3.40 1,011,273 5.70 84,837
Sources: County of Fresno
Labor market Info EDD
United States Census
California Department of Finance
Note: Per capita income and total personal income information not available.

12.23 10.50

11.31 10.60
% Change

11.79 11.65

CITY OF CLOVIS

DEMOGRAPHIC STATISTICS

LAST TEN FISCAL YEARS

10.97 11.49
City Population
as % of
County Population

10.73 11.12
127
212
AGENDA ITEM NO. 11.
2022
Percent of Percent of
Number of Total Number of Total
Employer Employees Rank Employment* Employees Employment* Clovis Unified School District 5,196 1 8.90% 5,300 1 12.05% Clovis Community Hospital 3,074 2 5.26% 1,338 2 3.04%
County of Fresno 1,402 3 2.40%
Wal-Mart 750 4 1.28% 672 6 1.53%
City of Clovis 702 5 1.20% 689 5 1.57%
Wawona Frozen Foods 590 6 1.01% 915 4 2.08%
Anlin Industries 583 7 1.00% 202 10 0.46%
Cen Cal Builders 500 8 0.86%
Target 459 9 0.79% 405 7 0.92%
Costco 423 10 0.72% 227 9 0.52%
Pelco 1,102 3 2.50%
Savemart 250 8 0.57%
* "Total Employment" as used above represents the total employment of all employers located within City limits based on a projection for June 2022.

Source: Employment Development Department or employer provided

CITY OF CLOVIS

PRINCIPAL EMPLOYERS

CURRENT YEAR AND TEN YEARS AGO
2013
128
213
AGENDA ITEM NO. 11.
2013 201 4 2015 2016 2017 2018 2019 2020 2021 2022
Governmental Activities
General Government 39.050 43.150 41.850 43.850 44.850 46.850 46.650 47.100 47.100 48.100 Public Safety
Police 152.000 156.000 163.000 168.000 175.000 175.000 176.000 179.000 180.000 180.000 Fire 66.000 66.000 66.000 66.000 67.000 67.000 67.000 67.000 73.000 73.000 Transportation 14.800 14.800 14.950 13.950 14.000 14.040 14.140 16.140 16.140 17.190 Community Development 0.500 0.400 1.000 1.000 1.000 0.850 0.850 0.850 0.850 Culture & Recreation 23.100 24.700 24.200 26.000 25.750 26.630 26.630 26.680 27.680 27.930 Internal Service 26.525 27.525 29.225 30.225 31.225 31.235 30.435 32.835 32.835 32.885 Total Governmental
Activities 321.975 332.575 339.225 349.025 358.825 361.755 361.705 369.605 377.605 379.955 Business-Type Activitie
s
Refuse 41.860 42.560 44.310 44.310 43.960 45.060 49.060 51.160 51.410 55.710 Sewer 11.250 11.250 11.250 11.250 11.250 12.230 12.780 13.030 13.280 13.480 Water 34.600 34.300 34.300 35.300 36.850 37.890 39.040 40.040 41.540 43.190 Street Cleaning 4.790 4.790 6.790 6.790 6.790 6.740 6.740 6.740 6.740 6.240 Transit 22.525 22.525 24.125 25.325 25.325 25.325 25.325 25.425 27.425 27.425 Planning & Dev Services 37.000 43.000 45.000 45.000 45.000 47.000 53.350 56.000 55.000 61.000 Total Business-Type
Activities 152.025 158.425 165.775 167.975 169.175 174.245 186.295 192.395 195.395 207.045 Total Full-Time Employees 474.000 491.000 505.000 517.000 528.000 536.000 548.000 562.000 573.000 587.000 Source: City of Clovis - Adopted Budgets, Authorized Positions Notes: Decimals represent the portions of employees performing duties in two or more functions.

Internal Service Functions have been included in Governmental Activities.

Function

CITY OF CLOVIS

FULL-TIME CITY EMPLOYEES

LAST TEN FISCAL YEARS
129
214
AGENDA ITEM NO. 11.
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Public Safety
Police:

S t a t i o n s 1111111111
Fire:

F i r e s t a t i o n s 5555555555
Public utilities:

Streets (miles) 369 380 384 391 410 415 419 421 427 431 Streetlights 9,587 10,308 10,461 10,479 11,022 11,088 11,692 11,702 11,700 12,023 Cultural and recreation:

P a r k s 5 85 96 26 36 46 66 76 97 27 9
C o m m u n i t y c e n t e r s 1111111111
Water:

Water mains (miles) 490 499 508 514 521 535 546 555 573 585 Sewer
Sanitary sewers (miles) 361 367 373 379 385 396 405 413 426 432 Source: City of Clovis

CITY OF CLOVIS

CAPITAL ASSET STATISTICS

BY FUNCTION

LAST TEN FISCAL YEARS
130
215
AGENDA ITEM NO. 11.
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Police:
911 calls to dispatch* - - - - - - - - 181,916 183,782 Number of crimes reported* - - - 18,446 18,034 16,856 16,135 15,417 17,580 17,042 Public and Officer initiated calls 76,308 75,266 77,580 84,909 84,697 81,492 80,616 80,023 79,097 76,103 for service
Fire:

Number of emergency calls 9,958 8,290 10,098 10,069 9,661 9,974 10,399 10,662 10,274 10,772 Parks and recreation:

Number of recreation classes 94 95 119 130 138 151 169 18 40 58 Number of facility rentals 13 13 32 32 32 48 68 25 20 35 Water:

New connections 793 779 636 837 936 1,067 1,068 855 1,193 610 Average daily consumption 23,917 23,840 20,684 16,883 19,083 20,849 19,929 21,682 22,939 22,944 (thousands of gallons)
Sewer:

New connections 667 721 639 509 801 1,170 1,037 830 902 650 Average daily sewage treatment 6,914 6,949 6,862 6,543 6,776 6,928 7,618 7,630 7,886 7,914 (thousands of gallons)
* Prior Fiscal Year information unavailable.

Source: City of Clovis

CITY OF CLOVIS

OPERATING INDICATORS BY FUNCTION

LAST TEN FISCAL YEARS
131
216
AGENDA ITEM NO. 11.
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Valuation (in Thousands) *
Residential 129,013 $ 212,867 $ 232,729 $ 193,461 $ 265,411 $ 322,495 $ 236,922 $ 303,533 $ 357,447 $ 219,256 $ Non-residential 40,709 27,434 18,558 40,127 44,613 31,892 111,915 82,164 32,095 33,580 Total 169,722 $ 240,301 $ 251,287 $ 233,588 $ 310,024 $ 354,387 $ 348,837 $ 385,697 $ 389,542 $ 252,836 $ New Dwelling Units *
Single Family 522 703 794 697 925 1,046 848 884 1,148 531 Multiple Family 23 189 117 0 58 304 0 228 90 328
Total 545 892 911 697 983 1,350 848 1,112 1,238 859
* Prior Fiscal Year information updated to properly reflect historical quantities and values.

Source: City of Clovis Building Department

CITY OF CLOVIS

BUILDING PERMIT VALUATIONS

LAST TEN YEARS
132
217
AGENDA ITEM NO. 11.

Date of Incorporation February 27, 1912
Form of Government Council/Manager
Number of Employees (full-time and part-time) 702
Area (square miles) 25.98
Miles of Streets 431
Number of Street Lights 12,023
Fire Protection:

Number of Stations 5
Number of Firefighters and Officers 70
Police Protection:

Number of Police Officers
and Other Sworn Personnel 109
Water Department:

Number of Water Services 39,550
Miles of Water Mains 585
Sewers:

Miles of Sanitary Sewers 432
Source: City of Clovis Authorized Budget for Fiscal Year 2021/2022

CITY OF CLOVIS

MISCELLANEOUS STATISTICS
June 30, 2022
133
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219
AGENDA ITEM NO. 11.

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AGENDA ITEM NO. 11.
4660 La Jolla Drive, Suite 100
San Diego, California 92122

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Independent Auditors’ Report
To the Honorable Mayor and Members of City Council
of the City of Clovis
Clovis, California
We have audited, in accordance with the auditing sta ndards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Clovis, California (the “City”) as of and for the year ended June 30, 2022, and the related notes to the basic financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated November 14, 2022.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit pr ocedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or\ employees, in the normal course of performing thei r assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combinatio n of deficiencies, in internal control, such that there is a reasonable possibility that a ma terial misstatement of the ent ity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe t han a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies.

Given these limitations, during our audit we did not identify any deficiencies in inte rnal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Ci ty’s basic financial statements are free from material misstatement, we performed tests of its compliance with cert ain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a dire ct and material effect on the determination of financial statement. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The result s of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 221
AGENDA ITEM NO. 11.

To the Honorable Mayor and Members of City Council
of the City of Clovis
Clovis, California

Purpose of this Report
The purpose of this report is solely to describe the sc ope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance.

This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

San Diego, California
November 14, 2022
138
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AGENDA ITEM NO. 11.
4660 La Jolla Drive, Suite 100
San Diego, California 92122

REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM,

ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE,

AND ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Independent Auditors’ Report
To the Honorable Mayor and Members of City Council
of the City of Clovis
Clovis, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Clovis, California’s (the “Cit y”) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2022. The City’s major federal programs are identified in the summary of the auditor's results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects , with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022.

Basis for Opinion on Each Major Federal Program
We cond
ucted our audit of compliance in accordance with auditing standards generally ac cepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Princi ples, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We belie ve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for complian c
e with t he requirements referred to above and for the design, implementation, and maintenance of effective internal contro l over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs. 223
AGENDA ITEM NO. 11.

To the Honorable Mayor and Members of City Council
of the City of Clovis
Clovis, California

Auditor’s Responsibilities for the Audit of Compli
ance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fr aud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in acco rdance with auditing standards generally accepted in the United States of America, Government Auditing Standards , and the Uniform Guidance w ill always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with auditing standard s generally accepted in the Un ited States of America, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit. 
Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit pro
cedures responsive to those risks. Such proc edures include examining, on a test basis, evid ence reg
arding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. 
Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencie s and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control Over Compliance
A deficiency in internal c
ontrol over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material non compliance with a type of compliance requirement of a federal program w ill not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our con
sideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we di d not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
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224
AGENDA ITEM NO. 11.

To the Honorable Mayor and Members of City Council
of the City of Clovis
Clovis, California

The purpose of this repo
rt on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requi rements of the Uniform Guidance.

Accordingly, this report is not suitable for any other purpose.

Report on Schedule of
Expenditures of Federal Awards
We have audited the financial statements of the governmental activities, bu siness-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended June 30, 2022, and the related notes to the financial statements, and have issued our report thereon dated November 14, 2022, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming our opinions on the City’s financial statements. The accompanying Schedule of Expenditures of Federal Awards, as required by Title 2 U.S.

Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards , is presented for purposes of additional analys is and is not a required part of the financial statements. Such information is the responsibility of m anagement and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain other procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financia l statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

San Diego, California
November 1
4, 2022
141
225
AGENDA ITEM NO. 11.

City of Clovis
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2022
See Notes to the Schedule of Expenditures of Federal Awards.

F ederal G rantor/Pass-Through Grantor/Program or Cluster Title Fe de r a l
Assistance
Listing Number Pass-Through Entity Identifying Number
Federal
Expenditures
U.S. Department of Housing and Urban Development
Direct Program:

CDBG Entitlement Grants Cluster:

Community Development Block Grant-Entitlement 14.218 B-18-MC-06-0062 218 $ Community Development Block Grant-Entitlement 14.218 B-19-MC-06-0062 62,845 Community Development Block Grant-Entitlement 14.218 B-20-MC-06-0062 13,507 Community Development Block Grant-Entitlement 14.218 B-21-MC-06-0062 358,432 CDBG Entitlement Grants Cluster 435,002
Total U.S. Department of Housing and Urban Development 435,002 U.S. Department of Justice
Direct Programs:

COVID-19 - Coronavirus Emergency Supplemental Funding Program 16.034 2020-VD-BX-1225 31,000 Justice Assistance Grant Program 16.738 15PBJA-21-GG-01213-JABX 17,709 Total U.S. Department of Justice 48,709
U.S. Department of Transportation
Passed-Through California State Department of Transportation:

Highway Planning and Construction Cluster:

Highway Planning and Construction 20.205 06-5208 3,059,687 Highway Planning and Construction Cluster 3,059,687
Passed-Through California Office of Traffic Safety:

Highway Safety Cluster:

State and Community Highway Safety 20.600 PT21020 7,783 State and Community Highway Safety 20.600 PT22009 18,577 State and Community Highway Safety Subtotal 26,360
Traffic Records Improvement Project 20.616 TR21008 1,109 Highway Safety Cluster Total 27,469
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 PT21020 14,728 Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 PT22009 31,252 Minimum Penalties for Repeat Offenders for Driving While Intoxicated Total 45,980 Total U.S. Department of Transportation 3,133,136
U.S. Department of Treasury
Direct Programs:

Coronavirus State and Local Fiscal Recovery Funds 21.027 n/a 8,645,588 Passed-Through State Water Resources Control Board:

Coronavirus State and Local Fiscal Recovery Funds 21.027 21.027 873,506 Coronavirus State and Local Fiscal Recovery Funds Total 9,519,094 Total U.S. Department of Treasury 9,519,094
U.S. Department of Homeland Security
Direct Programs:

Assistance to Firefighters 97.044 EMW-2019-FG-06451 95,739 Staffing for Adequate Fire and Emergency Response 97.083 EMW-2019-FF-00250 1,347,391 Passed-Through California State Office of Emergency Services Public Assistance Grants 97.036 FEMA-4482-DR-CA, Cal OES ID: 019-14218 144,147 Passed-Through County of Fresno:

State Homeland Security Program (SHSP) 97.067 97.067 12,278 State Homeland Security Program (SHSP) 97.067 97.067 31,000 State Homeland Security Program Total 43,278
Total U.S. Department of Homeland Security 1,630,555
Total Expenditures of Federal Awards 14,766,496$
142
226
AGENDA ITEM NO. 11.

City of Clovis
Notes to the Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2022
Note 1 – Reporting Entity
The financial reporting entity consists of (a) the primary government, City of Clovis, California (the “City”), (b) organizations for which the primary government is fi nancially accountable, including the Clovis Community Development Agency (dissolved on February 1, 2012 and est ablished a Successor Agency, which is reported as a private-purpose trust fund in the City’s financial statements), Clovis Municipal Development Corporation, and Clovis Public Financing Authority, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Note 2 – Basis of Presentation
The accompanying Schedule presents the activity of all f ederal financial assistance programs of the City. Federal financial assistance received directly fr om federal agencies as well as federal financial assistance passed through the State of California, County of Fresno, and/or City of Fr esno is included in the Schedule. The Schedule was presented only from the accounts of various grant programs and, theref ore, does not present the financial position or results of operations of the City.

Note 3 – Summary of Significant Accounting Policies
Funds received under the various grant programs have been recorded within governmental fund types of the City. The City utilizes the modified accrual method of accounting for the governmental fund type. The accompanying Schedule of Expenditures of Federal Awards (“Schedule”) has been prepared on the modified accrual basis of accounting and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regul ations Part 200, Uniform Administrative Requirements, Cost Principl es, and Audit Requirements for Federal Awards (“Uniform Guidance”).

Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in, the preparation of the City’s basic financial statements.

Note 4 – Subrecipients
The City did not provide any amounts to subrecipients during the fiscal year ended June 30, 2022.

Note 5 – Indirect Cost Rate
The City did not elect to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance.

Note 6 – Contingencies
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain costs may be questioned as not being appropriate expenditures un der the terms of the grants. Such audits could lead to a request for reimbursement to the grantor agencies. 143
227
AGENDA ITEM NO. 11.

City of Clovis
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SECTION I – SUMMARY OF AUDIT RESULTS
Financial Statements
Type of report the auditors issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting:
 Material weakness(es) identified? No
 Significant deficiency(ies) identified? None Reported Noncompliance material to financial statements noted? No Federal Awards
Internal control over major programs:
 Material weakness(es) identified? No
 Significant deficiency(ies) identified? None Reported Type of auditor’s report issued on compliance for major programs Unmodified Any audit findings disclosed that are required to be reported in Accordance with 2 CFR 200.516(a)? No
Identification of major programs:

Name of Federal Program or Cluster
Fe de r a l
Assistance
Listing
Number
Federal
Expenditures
Major Programs:

Coronavirus State and Local Fiscal Recovery Funds 21.027 9,519,094 $ Staffing for Adequate Fire and Emergency Response 97.083 1,347,391 Total Major Program Expenditures 10,866,485$
Total Expenditures of Federal Awards 14,766,496$
Percentage of Total Expenditures of Federal Awards 73.59% Dollar threshold used to distinguish between type A and type B programs $750,000 Auditee qualified as low-risk auditee in accordance with 2 CFR 200.520? No 144
228
AGENDA ITEM NO. 11.

City of Clovis
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2022
SECTION II – FINANCIAL STATEMENT FINDINGS
A. Current Year Financial Statement Findings
No financial statement findings were noted for the year ended June 30, 2022.

B. Prior Year Financial Statement Findings
No financial statement findings were noted for the year ended June 30, 2021. 145
229
AGENDA ITEM NO. 11.

City of Clovis
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2022
SECTION III – FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS A. Current Year Findings and Questioned Costs – Major Federal Award Program Audit No findings or questioned costs were noted on major federal award programs for the year ended June 30, 2022.

B. Prior Year Findings and Questioned
Costs – Major Federal Award Program Audit
Finding 2021-001 Special Tests and Provisions – Internal Control and Compliance over Rehabilitation Information on the Federal Program:

Federal Catalog Number: 14.218
Federal Program Name: CDBG - Entitlement Grants Cluster Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A
Federal Award Number and Award Year: B-14-MC -06-0062 – FY 14-15; B-15-MC-06-0062 – FY 15-16 B-16-MC-06-0062 – FY 16-17; B-17-MC-06-0062 – FY 17-18 B-18-MC-06-0062 – FY 18-19; B-19-MC-06-0062 – FY 19-20 B-19-MW-06-0062 – FY 19-20; B-20-MC-06-0062 – FY 20-21 B-20-MW-06-0062 – FY 20-21
Criteria:

Per the 2021 OMB Compliance Supplement, Part 4 - CDBG - Entitlement Grants Cluster, Special Tests and Provisions – Rehabilitation, “When CDBG funds are used for rehabilitation, the grantee must ensure that the work is properly completed (24 CFR section 570.506).”
2 CFR section 570.506 Records to be maintained , states “Each recipient shall es tablish and maintain sufficient records to enable the Secretary to determine whether the re cipient has met the requirements of this part. At a minimum, the following records are needed:
(h) Financial records, in accordance with the applicable requirements listed in § 570.502, including source documentation for entities not subject to 2 CFR part 200. Grantees shall maintain evidence to support how the CDBG funds provided to such entities are expended. Such documentation must in clude, to the extent applicable, invoices, schedules containing comparis ons of budgeted amounts and actual expenditures, construction progress schedules signed by appropria te parties (e.g., general contractor and/or a project architect), and/or other documentation appropriate to t he nature of the activity. Grantee records pertaining to obligations, expenditures, and drawdowns must be able to relate financial transactions to either a specific origin year grant or to program income received during a specific program year.

Condition:

During our audit of the CDBG - Entitlement Grants Cluster, we noted si x out of six re habilitation samples selected
for testing
were missing required information needed to determine if the rehabilitation work is properly completed.

Six out of the six samples were missing the rehabilitation co ntract used to determine that the deficiencies noted in the pre-rehabilitation inspection were included in the work to be completed. Five out of the six samples were missing the final inspection documenting that the grantee inspected the rehabilitation work upon completion to assure that it is carried out in accordance with contract specifications.

Cause:

The City did not keep adequate files with one or more of the documents missing that are being requested; i.e. pre- rehabilitation inspection or scope of work write ups noting deficiencies to be corrected, rehabilitation contracts that incorporated the deficiencies to be corrected, and final inspection reports. 146
230
AGENDA ITEM NO. 11.

City of Clovis
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2022
SECTION III – FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS (Continued) B. Prior Year Findings and Questioned Costs – Major Federal Award Program Audit (Continued) Finding 2021-001 Special Test s and Provisions – Internal Contro l and Compliance over Rehabilitation (Continued)
Effect or Potential Effect:

Without proper documentation, the auditor was unable to determine if the rehabilitation work was properly completed.

Questioned Costs:

None.

Context:

We selected six out of 36 rehabilitation projects for the CDBG - Entitlement Grants Cluster for testing.

Identification as a Repeat Finding, if Applicable:

Not applicable.

Recommendation:

We recommend the City enhance the internal control procedures to ensure the required Rehabilitation records are maintained to determine if the rehabilitation work was properly completed.

View of Responsible Officials:

The City concurs with the auditor’s finding. The City’s Finance Department has implemented procedures to maintain proper record keeping for the program. There is a new Housing Program Manager at the City and the files and record keeping are currently administered in strict adherence to CDBG and HUD program regulations and follows the general sequence below:

1. City manages an interest list and accepts rehabilitati on applications when funding is available, on a first- come-first-served basis.

2. City staff reviews application for eligibility and forwar ds accepted applications to construction inspector (in this case it was Habitat for Humanity) for inspection and work write up.

3. Dependent on the inspection, construction inspec tor may recommend applicant for funding, or identify applicants that are not qualified due to scope of work being ineligible.

4. City staff, construction inspec tor, and homeowner review, approve and sign Scope of Work for file.

5. City works with applicant to obtain bids.

6. Applicant advises City which contractor they are selecting.

7. City drafts Rehabilitation Contract between City an d Applicant, forwards to Applicant for signatures, signs and submits to construction inspector and to file.

8. Construction inspector and applicant oversee construction work.

9. After completion, construction inspector and applicant have a final inspection of finished work, and both sign off on Certification of Final Inspection and Statem ent of Satisfaction (for file). Or a punch list is prepared if additional work is needed.

10. City administers all invoicing and payments.

11. File is closed, construction inspector provides closed file, including pictures and correspondence, to City for records retention.
147
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AGENDA ITEM NO. 11.

City of Clovis
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2022
SECTION III – FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS (Continued) B. Prior Year Findings and Questioned Costs – Major Federal Award Program Audit (Continued) Finding 2021-001 Special Test s and Provisions – Internal Contro l and Compliance over Rehabilitation (Continued)
Status:

Implemented.
148
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AGENDA ITEM NO. 11.
4660 La Jolla Drive, Suite 100
San Diego, California 92122

REPORT ON COMPLIANCE AND OTHER MATTERS

AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF THE FINANCIAL

STATEMENTS IN RELATION TO THE LOCAL TRANSPORTATION PURPOSE FUNDS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Independent Auditors’ Report
To the Honorable Mayor and Members of City Coun
cil
of the City of Clovis
Clovis, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of t he governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Ci ty of Clovis, California (the “City”), as of and for the year ended June 30, 2022, and the related notes to the financ ial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated November 14, 2022.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (“internal control”) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordi ngly, we do not express an opini on on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing thei r assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combinati on of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe t han a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies.

Given these limitations, during our audit we did not identify any deficiencies in inte rnal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 233
AGENDA ITEM NO. 11.

To the Honorable Mayor and Members of City Council
of the City of Clovis

Report on Compliance and Other Matters
As part of obtaining reasonable a s
surance about whether t he financial statements are free of material misstatement, we perfomed tests of its compliance with certain provisions of laws, regulations, contracts and grants, including the requirements of the California Public Utilities Code Section 142257 regulations as it applies to Local Transportation Purpose Funds noncompliance, with which could have a di rect and material effect on the financial statements.

However, providing an opinion on compliance with such prov isions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported herein under the California Public Utilitie s Code Section 142257 regulations as applies to Local Transportation Purpose Funds and Government Auditing Standards.

Purpose of This Report
The purpose of this repo
rt is solely to describe the sc ope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance.

This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

San Diego, California
November 14, 2022
150
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AGENDA ITEM NO. 11.
4660 La Jolla Drive, Suite 100
San Diego, California 92122
INDEPENDENT ACCOUNTANTS’ REPORT ON

APPLYING AGREED-UPON PROCEDURES
To the Honorable Mayor and Members of City Council
of the City of Clovis
C
lovis, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Schedule of the City of Clovis, California (City) for the year ended June 30, 2022. The management of the City is responsible for the Appropriations Limit Schedule.

The City has agreed to and acknowledged that the proce dures performed are appropriate to meet the intended purpose of meeting the requirements set forth in Section 1. 5 of Article XIII-B of the California Constitution. These procedures, which were suggested by the League of California Cities and presented in the publication entitled Agreed- upon Procedures Applied to the Appropriations Limitation Prescribed by Ar ticle XIII-B of the California Constitution , were performed solely to assist you in meeting the requirements. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, us ers are responsible for determi ning whether the procedures performed are appropriate for their purposes.

The procedures and the associated findings are as follows:

1. We obtained the completed worksheets and compared th e limit and annual adjustment factors included in those worksheets to the limit and annual adjustment fact ors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforement ioned worksheet to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Schedule, we added the last year’s limit to the total adjustments, and agreed the resulting amount to this year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We compared the current year information presented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City.

Finding: No exceptions were noted as a result of our procedures.

4. We compared the prior year appropriations limit pres ented in the accompanying Appropriations Limit Schedule to the prior year appropriations limit adopted by the City Council for the prior year.

Finding: No exceptions were noted as a result of our procedures. 235
AGENDA ITEM NO. 11.

To the Honorable Mayor and Members of the City Council
of the City of Clovis
Clovis, California

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduct an examination or re view engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on t he accompanying Appropriation Limit Schedule. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.

San Diego, California
November 14, 2022
152
236
AGENDA ITEM NO. 11.

City of Clovis
Appropriations Limit Schedule
For the Year Ended June 30, 2022
Amount Source
A. Appropriations Limit FY 2021 324,202,251$ Prior year B. Calculation Factors:
1) Population increase % 1.0260 State Department of Finance 2) Inflation increase % 1.0573 State Department of Finance 3) Total adjustment % 1.0848 (B1*B2)
C. Annual Adjustment Increase 27,489,044 [A*(B3-1)]
D. Other Adjustments:
1) Loss responsibility (-) - N/A
2) Transfer to private (-) - N/A
3) Transfer to fees (-) - N/A
4) Assumed responsibility (+) - N/A
E. Total Adjustments 27,489,044 (C+D)
F. Appropriations Limit FY 2022 351,691,295$ (A+E) 153
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AGENDA ITEM NO. 11.

City of Clovis
Notes to Appropriations Limit Schedule
For the Year Ended June 30, 2022
Note 1 – Purpose of Limited Procedures Review
Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit.

Note 2 – Method of Calculation
Under Section 10.5 of Article XIIIB, for fiscal years beginni ng on or after July 1, 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.

Note 3 – Population Factors
A California governmental agency may use as its populati on factor either the annual percentage change of the jurisdiction’s own population or the annual percentage change in population of the county where the jurisdiction is located. The factor adopted by the City for fiscal year 2022 represents the annual percentage change in population for the City.

Note 4 – Inflation Factors
A California governmental agency may use as its inflation factor either the annual percentage change in the 4th quarter per capita personal income (which percentage is supplied by the State Department of Finance) or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction.

The factor adopted by the City for fiscal year 2022 repr esents the annual percentage change in per capita personal income.

Note 5 – Other Adjustments
A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of resp onsibility for municipal services to , or from, another government agency or private entity. The City had no such adjustments for fiscal year 2022.
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AGENDA ITEM NO. 11.
4660 La Jolla Drive, Suite 100
San Diego, California 92122
November 14, 2022
To the Honorable Mayor and Members of the City Council
of the City of Clovis
Clovis, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Clovis (the “City”) for the year ended June 30, 2022, and have issued our report thereon dated November 14, 2022. Professional standa rds require that we provide you with information about our responsibilities u nder generally accepted auditing standa rds, as well as certain information related to the scope and timing of ou r audit. We have communicated such information in our letter to you dated June 21, 2022. Professional standards also require that we communicate to you the follow ing information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Pract
ices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the basic financial statements.

New Accounting Standards
 In June 2018, GASB issued Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period (GASB Statement No. 89),
to (1) enhance the relevance and comparability of information about capital asset
s and the cost of borrowing for a reporting period and (2) simplify accounting for interest cost incurred before the end of a construction period. This statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic res ources measurement focus. As a result, interest cost incurred before the end of a construc tion period will not be in cluded in the historical cost of a capital asset reported in a business-type activity or
enterprise fund. Implementation of this Statement did not have a significant effect on the City’s financial reporting f
or 2022.
 In January 2020, GASB issued Statemen t No. 92, Omnibus 2020. The primary objectives of this Statement are to enhance comparability
in accounting and financial re porting and to improve cons istency of authoritati ve literature by
addressing practice issues that have been identified during implementation and application of certain GASB Statements. Implementation of this Stat ement did not have a significant effect on the City’s financial reporting for 2022.

Attachment 2
239
AGENDA ITEM NO. 11.

To the Honorable Mayor and Members of the City Council
of the City of Clovis
Clovis, California

 In March 2020, GASB issued Statement No. 93, Replacement of Interb ank Offered Rates. Some governments have entered into agreements in which variable payments made or received depend on an interbank offered rate (IBOR)—most notably, the London Interbank Offered Rate (LIBOR). As a result of global reference rate reform, LIBOR is expected to ceas e to exist in its current form at the end of 2021, prompting governments to amend or replace financial instruments for the purpose of replacing LIBOR with other reference rates, by either changing the reference rate or adding or changing fallback provisions related to the reference rate. The objective of this Statement is to address those and other accounting and financial reporting implications that result from the replacement of an IBOR. Implementation of this Statement did not have a significant effect on the City’s financial reporting for 2022.

 In June 2020, GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code S ection 457 Deferred Co mpensation Plans – An Amendment of GASB Statements No. 14 and No. 84, and a Supersession of GASB Statement No. 32. The primary objectives of this Statement are to (1) in crease consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postempl oyment benefit (OPEB) plans, and em ployee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans.

Implementation of this Statement did not have a significant effect on the City’s financial reporting for 2022.

We noted no other new accounting policies were adopted a nd the application of existing policies was not changed during 2022. We noted no transactions entered into by th e City during the year for which there is a lack of authoritative guidance or consensus. A ll significant transactions have been r ecognized in the financial statements in the proper period.

Accounting Estimates

Accounting estimates are an integral part of the financ ial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events.

Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected.

The most sensitive estimates affecting the City’s financial statements were:

 Investments valuation
 Depreciation on capital assets
 Landfill post-closure obligation
 Claims payable
 Net pension liability

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were:

Note I - Summary of Significant Accounting Polices
Note II – Reconciliation of Government-Wide and Fund Financial Statements Note IV – Detailed Notes on All Funds
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AGENDA ITEM NO. 11.

To the Honorable Mayor and Members of the City Council
of the City of Clovis
Clovis, California

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations

We have requested certain representations from management that are included in the management representation letter dated November 14, 2022.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other account ants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional st andards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the governmental unit’s auditors. However, these discussions occurred in the normal course of our professional relati onship and our responses were not a condition to our retention.

Other Matters

We applied certain limited procedures to the MD&A, Budgetary Comparison Schedules for General Fund and Major Special Revenue Funds, the Schedule of Changes in Net Pension Liability and Related Ratios for CalPERS, and the Schedule of Pension Contributions for CalPERS, which are RSI that supplement the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. 241
AGENDA ITEM NO. 11.

To the Honorable Mayor and Members of the City Council
of the City of Clovis
Clovis, California

We were engaged to report on the Combining and Indivi dual Fund Financial Statements and the Budgetary Comparison Schedules, which accompany the financial stat ements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underl ying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on the Introductory and Statistical S ections, which accompany the financial statements but are not RSI. We did not audit or perform other procedures on this other information and we do not express an opinion or provide any assurance on it.

Restriction on Use
This information is intended solely for the use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
San Diego, California
242
AGENDA ITEM NO. 11.

TO: Mayor and City Council
FROM: Planning and Development Services
DATE: December 19, 2022
SUBJECT: Consider Approval - Modifications to the 10-day public notice procedures for land use and planning projects from Planning and Development Services.

Staff: Dave Merchen, City Planner
Recommendation: Approve
ATTACHMENTS: 1. Example Public Notice

CONFLICT OF INTEREST
None.

RECOMMENDATION
Staff is recommending the City Council approve m odifications to the 10 -day public notice procedures for land use and planning projects from Planning and Development Services.

EXECUTIVE SUMMARY
During a City Council meeting in November, several members of the public that were present to speak on an item noted that they had not received notice that their item would be considered until a few days before the meeting. Similar comments have been made by the public for other unrelated items in the past. These matters generally involv e a ten-day public notice. Staff has reviewed the applicable noticing procedures and is recommending two adjustments to ensure that notices are mailed earlier and with less opportunity for delay in the delivery.

BACKGROUND
Most public hearings for land use applications and permits in the City of Clovis require that a public notice be published in The Business Journal and mailed to surrounding property owners at least 10 days before the item will be considered. The internal procedure implemented in the Planning and Development Services Department includes mailing the required notices approximately 14 days before the meeting in most cases. An example of a public notice that was mailed to surrounding property owners (for a Cit y Fire Station project) is included as Attachment 1.
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AGENDA ITEM NO. 12.

Staff, the Planning Commission, and the City Council have occasionally heard from neighboring property owners that they did not receive a notice until a few days before the meeting. This can be attributed to a couple of factors. First, notices mailed on a Friday may be delayed entering the system over the weekend because the third-party courier company used by the City for its mail service may have a delay in handling the items, particularly if the items are picked up on a Friday afternoon . Second, many property owners only retrieve their mail once every several days, creating the perception that they have only received a couple of days’ notice even if the notice was delivered to their mailbox 10 or more days before the meeting.

To ensure that notices are mailed earlier, and with the intent of avoiding delays in delivery of the notices, staff has made two adjustments to its internal procedures for 10-day notices as follows:

 Notices will be completed and mailed at least 17 days prior to the date of the public hearing.

 Where the standard noticing timeline would include mailing a notice on a Friday, staff will move the timeline up to mail the notice a day earlier, on Thursday.

On average, the adjustments outlined above should allow delivery of notices into mailboxes approximately 14 days before public hearings on a consistent basis. Staff will continue to monitor feedback from the public regarding public notice procedures and report back to the Council if it appears that additional adjustments may be needed.

State law requires that notices be mailed to properties within 300 feet of the subject property.

Based on past direction from the Council and historic practice in the Planning and Development Services Department, an expanded notification radius is utilized for some applications that are more complex or involve changes to plans or policies. The following radius criteria are used for preparing property owner notification lists:

 General Plan and Specific Plan Amendments 800 Feet
 Rezonings and Tract Maps 600 Feet
 City Projects or Projects on City Land 600 Feet
 Conditional Use Permits and Variances 300 Feet
 Administrative Use Permits & Parcel Maps (staff level) 300 Feet

FISCAL IMPACT
None.

REASON FOR RECOMMENDATION
During a City Council meeting in November, several members of the public noted that they had not received notice that a public hearing regarding a project they wished to speak on would be held until a few days before the meeting. Similar comments have been made by the public for other items in the past. Staff is recommending the City Council approve modifications to the 10- day public notice procedures for land use and planning projects from Planning and Development Services to ensure that residents receive public hearing notices in a timely manner.

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AGENDA ITEM NO. 12.

ACTIONS FOLLOWING APPROVAL
None.

Prepared by: Dave Merchen, City Planner

Reviewed by: City Manager JH
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AGENDA ITEM NO. 12.

CURRENT RESIDENT
5050 MAIN STREET
CLOVIS CA 93611
MONDAY
NOVEMBER 15, 2021
6:00 PM
Front of Postcard Notice
Attachment 1
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AGENDA ITEM NO. 12.

NOTICE IS HEREBY GIVEN that on Monday, November 15, 2021, at 6:00 p.m., a public hearing will be conducted in the Council Chamber of the Clovis Civic Center, 1033 Fifth Street, Clovis, CA 93612. The Clovis City Council will consider the following item:

Consider items associated with properties located at 2300 Minnewawa Avenue. City of Clovis, property owner/ applicant. d) GPA2021-004, A request to amend the General Plan to re -designate approximately 0.85 acre of property from the General Commercial classification to the Public/ Quasi Public Facilities classification. e) R2021-008, A request to rezone approximately 0.34 acre of property from the C -2 (Community Commercial) Zone District to the P-F (Public Facilities) Zone District.
f) SPR2021-008, A request to approve the site layout and design for Fire Station 2.

The City of Clovis Planning Commission considered this project at its October 28, 2021 regular meeting at which time the Plan ning Commission adopted resolutions recommending approval of this item.

The City has determined that Project Item No. 1 is exempt from CEQA pursuant to Public Resources Code Section 15061(b)(3) which provides that CEQA applies only to projects that have the potenti al for causing a significant effect on the environment, and Public Resources Code Section 15302(b) for replacement or Reconstruction. A notice of Exemption has been completed during the preliminary review an d is kept for public review with the project file during the processing of the project application. A Notice of Exemption has been completed during the preliminary review, and is kept for public review with the project file during the processing of the project application. Staff will file the notice with the County Clerk if the project is approved.

All interested parties are invited to comment in writing to the Planning Division by no later than 4:00 p.m. on November 15, 2021, and/or to appear at the hearing described above to present testimony in regard to the above listed request. Questions regarding this item should be directed to Dave Merchen, City Planner at (559) 324-2346 or email at [email protected].

If you would like to view the City Council Agenda and Staff Reports, please visit the City of Clovis Website at www.cityofclovis.com. Select “City Council Agendas” from right side of the main page under “Frequently Visited.” Reports will be available appro ximately 72 hours prior to the meeting time.

If you challenge a project in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City at, or prior to, the public hearing.

Renee Mathis, Planning and Development Services Director PUBLISH: Wednesday, November 3, 2021, The Business Journal

NOTICE OF PUBLIC HEARING
Clovis City Council
Questions regarding these items should be directed
to Lily Cha, MPA, Associate Planner at (559) 324-
2335, email at [email protected]. If you would
like to view the City Council Agenda and Staff
Reports, please visit the City of Clovis Website at
www.cityofclovis.com. Select “City Council Agendas”
from right side of the main page under “Frequently
Visited.” Reports will be available approximately 72
hours prior to the meeting time.

Back of Postcard Notice
Attachment 1
247
AGENDA ITEM NO. 12.

TO: Mayor and City Council
FROM: Administration
DATE: December 19, 2022
SUBJECT: Consider Approval – Various City Council Committee Appointments.

Staff: John Holt, City Manager
Recommendation: Approve
ATTACHMENTS: 1. City Council Committee Appointment List

CONFLICT OF INTEREST
None.

RECOMMENDATION
That the City Council consider appointments to the City Council committee assignments to distribute and fill vacancies.

EXECUTIVE SUMMARY
Because of the reorganization of the City Council and departure of two council members , committee appointments are needed by the current Mayor in the restructuring of the committees.

BACKGROUND
There are a number of Council committee appointments that are periodically made by the Mayor and reviewed from time to time. There are several vacancies created by the reorganization of the City Council. Please see Attachment 1 which is a list of the committee appointments highlighted in yellow that need to be reappointed. The purpose and description of these committees are also provided.

REASON FOR RECOMMENDATION
Various appointments to committees need to be reviewed from time to time and when vacancies occur. Appointments should be made in a timely fashion to allow for continuity of representation on all committees.

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AGENDA ITEM NO. 13.

ACTIONS FOLLOWING APPROVAL
Staff will notify the appropriate agencies of such appointments and take whatever further actions are needed, as directed by the Mayor and City Council.

Prepared by: Rebecca Simonian, Executive Assistant

Reviewed by: City Manager JH
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AGENDA ITEM NO. 13.

Attachment 1

CITY COUNCIL COMMITTEE APPOINTMENTS

[Updated 11/15/22]

All appointments listed below, except those showing expiration dates, remain current until replaced by another appointment.

California Identification System (“CAL -ID”). The California Dept. of Justice created this committee regarding the fingerprinting process. The Fresno County Committee meets every 3 months on Fridays at 10:00 a.m. at the Clovis P olice Department’s Public Sa fety Community Room. ONLY THE CAL-ID Board can make the Board appointment to this committee – Not the City Council . Contact person is Valerie Mull of the Sheriff’s Dept., 600-8130 – Email:

[email protected].

Member: Lynne Ashbeck (May 2017 – Current)
Alternate: Vong Mouanoutoua (May 2017 – Current)

City Selection Committee. Makes various appointments to Countywide Boards such as LAFCO, Fresno Visitor and Convention Bureau, etc. Representative is Mayor or appointed by Mayor for a two-year term. Meets on an as -needed basis. Contact is Bernice Seidel, Clerk, Board of Supervisors, 600-3529 #4. Email: [email protected].

Member: Jose Flores (May 2021 – November 2022)
Alternate: Lynne Ashbeck (May 2021 – November 2022)

Consolidated Mosquito Abatement District. Appointed as City representative to the Mosquito Abatement District. Recommended by Mayor with vote of City Council. Must live in the City of Clovis and in the Consolidated Mosquito Abatement District area. New members appointed to a first term of two years; consecutive re -appointments may be for two or four years. Meets the 3 rd Monday of the month at 1:00 p.m. at the Consolidated Mosquito Abatement District Office, 13151 E. Industrial Dr., Parlier, CA. Contact person is Steve Mulligan, 896-1085.

City Representative: Jennifer Willems (Sept. 2021 - Dec. 31, 2024)

Council of Fresno County Governments ( COG). A voluntary association comprised of local governments. Metropolitan planning agency for coordinating regional transportation planning and release of federal and state funds. The major role is to foster intergovernmental communication and coordination with an emphasis on transportation. Representative is Mayor or appointed by Mayor. Meets the last Thursday of each month at 5:30 p.m. at 2035 Tulare Street, Ste. 201, Fresno.

There are no meetings in August or December unless needed. Contact person is Denise Flores, 233-4148 #222. Email: [email protected].

Member: Jose Flores (May 2021 – November 2022)
Alternate: Lynne Ashbeck (May 2021 – November 2022)

Economic Development Corporation Serving Fresno County. Member of Board of Directors for private, non -profit marketing organization designated to attract business es and industry to Fresno County and its cities, co mprised of local representatives from both the private and public 250
AGENDA ITEM NO. 13.
2 sector. City of Clovis is the founding member and has one seat on the Board. Appointed by City Council for an open -ended term. Appointment must be non -elected official. Meets on the last Wednesday of every other month at 7:30 a.m. Contact person is Lee Ann Eager, 476-2513, or her assistant Meritt Pacini ([email protected]).

Member: Andrew Haussler (July 2015 – Current)
Alternate: Chad McCollum (November 2022 – Current)

Fresno/Clovis Convention & Visitors Bureau Board of Directors. Promotion of tourism and convention business in the Fresno County regi on. Appointed by the City Selection Committee .

They normally meet at noon on a Thursday at various locations during January, March, May, September, and November. The contact person is Lisa Oliveira, CEO, 981-5510.

Member: Shawn Miller – (May 2009 - Current)

Fresno/Clovis Media Authority. The Board meets quarterly at the 5:30 p.m. at the Community Media Access Collaborative (CMAC) at 1555 Van Ness Ave., Fresno, CA 93721. The Mayor appoints two Clovis representatives. Contact person is Chad McCollum, 324-2436.

Member: Shannon Babb (2017 – Current)
Member: Micheline Golden (2019 – Current)

Fresno County Regional Transportation Mitigation Fee Agency. This committee meets on an as-needed basis after COG meetings to discuss Policy. Representative is Mayor or appointed by Mayor. Meeting at 2035 Tulare Street, Ste. 201, Fre sno. Contact person is Denise Flores, 233- 4148 #222. Email: [email protected].

Members: Jose Flores (May 2021 – November 2022)
Lynne Ashbeck (May 2021 – November 2022)

Fresno County Transportation Authority (FCTA) Board. This board oversees the spending of Measure C Sales Tax County -wide on transportation issues funded by the plan. Appointed by Mayor for a two -year term. Meets on a Wednesday of every other month at 9:00 a.m. at their offices. There are no alternates – Only the Ci ty’s Member representative can attend the FCTA meetings. Contact person is Denise DiBenedetto, 600-3282. Email: [email protected].

Member: Lynne Ashbeck (May 2021 – May 2023)

Fresno County Transportation Authority (FCTA) Executive Committee . This committee oversees an expenditure plan to renew Measure C t o be included in a future election ballot. This committee is comprised of community leaders from government and private industry. Meets monthly. Appointed by the Mayor. Contact person is Denise DiBenedetto, 600-3282.

Member: Vong Mouanoutoua (May 2020 – Current)

Fresno Metropolitan Flood Control District Board of Directors (FMFCD). City representative to Governing Board of FMFCD. Appointed by City Council for a four-year term.

Meets the 2nd and 4th Wednesday of each month at 6 p.m. at the FMFCD Board Room. Contact person is Rebekah Lewis, Clerk of the Board, 456-3292, [email protected].

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AGENDA ITEM NO. 13.
3 City Representative: Sargeant J. Green (August 2022 – August 2026)

Joint Subcommittee on School Issues. Ad hoc committee meets with representatives of Clovis Unified School District and Board of Trustees on matters related to school district and City facilities and operations of mutual concern. The City’s representatives are comprised of the City Manager and PDS Director, and the current Mayor and a Councilmember appointed by the Mayor for a 2 -year term which meets quarterly from 12:00 -1:00 p.m. Contact pe rson is Rebecca Simonian, 324-2063. Contact person for CUSD is Lorrie Regehr, phone: 327-9105 & email:
[email protected].

Members: Jose Flores (May 2021 – November 2022)
Vong Mouanoutoua (May 2021 – November 2022)

North Kings Groundwater Sustainability Agency (NKGSA) Board of Directors. A Joint Powers Authority serving as the area’s Groundwater Sustainability Agency to fulfill the requirements of the Sustainable Grou nd Water Management Act. Meets the fourth Thursday of each month at 6:00 p.m. at the Fresno Irrigation District located at 2907 S. Maple Avenue in Fresno. Contact person is Lynn Rowe at FID: 233-7161 Ext. 7106. Email:

[email protected].

Members: Bob Whalen (May 2021 – November 2022)
Alternate: Drew Bessinger (May 2021 –November 2022)

Personnel Commission. Appointed by Mayor with majority vote of City Council for a four-year term. Meets on an as -needed basis. Contact person is General Services Director Shonna Halterman, 324-2767.

Scott Fetterhoff (May 2022 – May 2026)
Diane Staebler (May 2020 – May 2024)
Eric Zetz (May 2022 - May 2026)
Jerry Brady (May 2019 – May 2023)
Jose “JoJo” Reyes (May 2020 – May 2024)
Thomas Klose (May 2022 – May 2026)
James Verros (May 2022 – May 2026)

Planning Commission. Appointed by Mayor with majority vote of City Council for a four -year term. Normally meets on the 4th Thursday of each month at 6:00 p.m. in the Council Chamber.

Contact person is Planning and Development Services Director Renee Mathis, 324-2351.

Paul Hinkle (May 2020 – May 2024)
Alma Antuna (May 2022 – May 2026)
Michael Cunningham (May 2019 – May 2023)
Amy Hatcher (May 2022 – May 2026)
Brandon Bedsted (May 2021 – May 2025)

San Joaquin Valley Air Pollution Control District Governing Board. A vacancy on this Governing Board must be filled by a Councilmember from a “Large” city within the Fresno County, per Health & Safety Code Section 40600.5. Effective January 1, 2018, the City of Clovis was appointed the “Large” city for representation. Drew Bessinger served a 3-year term expiring 252
AGENDA ITEM NO. 13.
4 in January 2021, and in February 2021, Council member Bessinger was re -appointed by the Special City Selection Committee to serve one more 3-year term which expires in January 2024.

Contact person is Michelle Franco at 230-6038 ([email protected]).

Board Member: Drew Bessinger (January 2018 – January 2024)

San Joaquin Valley Special City Selection Committee. Advisory committee which makes appointments of city representatives to the Air District’s Governing Board. Appointed by the Special City Selection Committee . T his committee meets on an as -needed basis at the Fresno Regional Office, 1990 E. Gettysburg, Fresno . Drew Bessinger was appointed Chair of this committee in 2021 and remains indefinitely with no term limits. Contact person is Michelle Franco at 230-6038 ([email protected]).

Chair Member: Drew Bessinger (May 2019 – Current)
Alternate: Jose Flores (May 2019 – Current)

South San Joaquin Valley District (“SSJVD”) Policy Committee Meetings: The Policy Committees meet quarterly and are appointed by the SSJVD President. Rajveer Rakkar is the contact person: [email protected].

Policy Member: Drew Bessinger – Public Safety Committee (January 2021 – Current) Bob Whalen – Public Safety Committee (January 2021 – Current) Vong Mouanoutoua – Housing Community & Econ. Dev. Committee (January 2021 – Current) (also Andy H attends)

Upper Kings Basin Integrated Regional Water Management aka Kings Basin Water Authority. The Board meets quarterly at 9:30 a.m. at the Fresno County Farm Bureau, 1274 W.

Hedges in Fresno. The Mayor is the Representative, and the Public Utilities Director and/or the Assistant Public Utilities Director is the Alternate. Contact Person is Soua Lee: 237 -5567 #115, email: [email protected].

Representative: Jose Flores (May 2021 – November 2022) – Attendance is optional.

City Rep: PUD Director Scott Redelfs & Asst. PUD Director Paul Armendariz 253
AGENDA ITEM NO. 13.

TO: Mayor and City Council
FROM: Administration
DATE: December 19, 2022
SUBJECT: Consider Approval – 2023 Annual Schedule for City Council Meetings and Cancellation of the January 3, 2023, City Council Meeting.

Staff: John Holt, City Manager
Recommendation: Approve
ATTACHMENTS: 1. 2023 Annual Schedule for City Council Meetings

CONFLICT OF INTEREST
None.

RECOMMENDATION
For the City Council to approve the 2023 annual schedule for City Council meetings and the cancellation of the regular Council meeting scheduled for Tuesday, January 3, 2023.

EXECUTIVE SUMMARY
Pursuant to the Clovis Municipal Code section 2.1.01, the City Council meets in regular session on the first, second, and third Monday of each month, except when those Mondays occur on a recognized City holiday. If a regularly scheduled Council meeting falls on an observed holiday, the meeting is moved to the next business day. In the past, the City Council has practiced taking a month-long recess in August where only the first meeting of the month is held. The Council would then reconvene in September for its regularly scheduled meetings.

In recent years, there has been a trend where some staff and Councilmembers were not able to attend some Council meetings in the month of July rather than in August. Additionally, having the recess in July accommodates Council and Staff who have children in Clovis Unified School District (CUSD). For example, please take a look at the calendar below for July and August 2022–23 and 2023-24. In both of these years, the entire months of July are out of school. And in both years, two weeks of August are in session. Moving the recess from August to July would allow more flexibility for CUSD parents / Council / and Staff options to take time off with family.

Therefore, staff is recommending that the Council consider moving the August recess to July.

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AGENDA ITEM NO. 14.

Additionally, there is a need to change the meeting schedule for the City Council in January.

Staff is able to consolidate the agenda items to the second and third meetings in January , therefore staff is recommending that City Council consider canceling the meeting of January 3, 2023.

Given adequate notice, staff will be able to amend the timing of actions coming forward so that operations will not be affected by the change in the annual schedule and cancellations. Staff is recommending that City Council move the August recess to July and cancel the meeting of January 3, 2023.

FISCAL IMPACT
None.

REASON FOR RECOMMENDATION
Pursuant to the Clovis Municipal Code, the City Council meets in regular session on the first, second, and third Monday of each month, except when those Mondays occur on a recognized City holiday. The City Council needs to confirm any change to the schedule of meetings in order to properly notice the public of the City Council’s schedule of meetings.

ACTIONS FOLLOWING APPROVAL
A revised schedule of meetings will be published in conformance with law.

Prepared by: Karey Cha, City Clerk

Reviewed by: City Manager JH
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Schedule for City Council Meetings
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ATTACHMENT 1
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