CITY COUNCILAGENDA
May 24, 2022
MINUTES
COUNCIL MEMBERS PRESENT:
Nerio-Guerrero, Launer, Longoria, Reynosa, Thusu
COUNCIL MEMBERS ABSENT:
None.
STAFF MEMBERS PRESENT:
Alaniz, Hernandez, Hurtado, Iriarte, James, Montejano, Patlan, Solis, Webster
1. Work Session - 5:30 PM
1.1. American Rescue Plan Act (ARPA) Proposed Final Expenditure Plan (KS) Mayor Launer opened the Work Session at 5:33 p.m.
Director Solis presented the American Rescue Plan Act (ARPA) proposed Final Expenditure Plan. Solis presented a proposed budget plan created based on community needs, broken down by projects and funding. Solis stated that the listed projects are recommendations and that the council can make modifications as needed.
City Manager Patlan advised that the downtown funding will be provided to the Alta Historical Society for the upkeep and maintenance of their facility. Funding will also be available for alley maintenance throughout the city beginning with areas most in need.
Council Member Reynosa suggested funding for the maintenance of the Rose Ann Vuich bandshell and park restrooms.
City Manager Patlan advised that using ARPA funds for larger projects would free up funds for use in other areas.
1.2. Presentation of Preliminary Budget for FY 2022/23 (KS) Director Solis presented the Preliminary Budget for FY 2022/2023 for the General Fund and Debt Services Fund. Solis provided a brief description of the fund types and presented a proposed general reserve plan per city charter.
Solis advised that this is a preliminary budget and the projected revenue numbers are conservative.
Mayor Launer adjourned the work session at 6:30 p.m.
2. OPENING CEREMONIES
2.1. Welcome and Call to Order
Mayor Launer called the meeting to order at 6:35 p.m.
2.2. Invocation
The invocation was led by Chaplain Susee.
Mayor Launer asked for a moment of silence in response to the Uvalde school shooting.
2.3. Pledge of Allegiance
The pledge of allegiance was led by Council Member Thusu.
3. AGENDA CHANGES OR DELETIONS
To better accommodate members of the public or convenience in the order of presentation, items on the agenda may not be presented or acted upon in the order listed. Additions to Agenda may be added only pursuant to California Government Code section 54954.2(b).
None.
4. REQUEST TO ADDRESS COUNCIL
This portion of the meeting is reserved for any person who would like to address the Council on any item that is not on the agenda. Please be advised that State law does not allow the City Council to discuss or take any action on any issue not on the agenda. The City Council may direct staff to follow up on such item(s). Speakers are limited to three (3) minutes. If there is any person wishing to address the City Council at this time please approach the podium and state your name and nature of the request.
None.
5. CONSENT CALENDAR
Matters listed under the Consent Calendar are considered routine and will be enacted by one motion and one vote. There will be no separate discussion of these items. If discussion is desired, a member of the audience or a Council Member may request an item be removed from the Consent Calendar and it will be considered separately.
5.1. SUBJECT
Approval of City Council Meeting Minutes (MA)
a
RECOMMENDATION
Council to review and approve City Council meeting minutes of May 10, 2022 as presented.
5.2. SUBJECT
Award a Three-Year Professional Services Contract to 4Creeks, Inc. for On-Call Civil Engineering Services with a Designated City Engineer (DJ) a
RECOMMENDATION
Council award a three-year Professional Services contract to 4Creeks, Inc. for civil engineering services.
5.3. SUBJECT
Proclamation No. 2022-02 Memorial Day (DJ)
a
RECOMMENDATION
Council to adopt Proclamation No. 2022-02 honoring Memorial Day and those who have given all in order that Americans might enjoy liberty and peace.
5.4. SUBJECT
Release of Lien for First Southern Baptist Church of Dinuba, APN No. 018-112-006 (DJ)
a
RECOMMENDATION
Council to release the lean for a right of way and easement for public street, sidewalk and utility purposes for First Southern Baptist Church of Dinuba (APN No. 018-112-006) and authorize the City Manager or designee to sign the lien release.
5.5. SUBJECT
Request for Excused Absence - Council Member Kuldip Thusu (MA) a
RECOMMENDATION
Council to excuse the absence of Council Member Kuldip Thusu from the City Council meeting of April 12, 2022.
5.6. SUBJECT
Resolution No. 2022-34 Authorizing Application for Environmental Enhancement and Mitigation Program Grant (DJ)
a
RECOMMENDATION
Council adopt Resolution No. 2022-34 authorizing staff to apply for the 2022 Environmental Enhancement and Mitigation Program (EEMP) Grant in the amount of approximately $600,000, for the installation of a 'Downtown Dinuba Pocket Park' on L St., South of the Dinuba Vocational Center.
A motion was made by Vice Mayor Reynosa, second by Council Member Longoria, to review and approve the Consent Calendar as presented.
Ayes: Launer, Longoria, Nerio-Guerrero, Reynosa, Thusu
6. WARRANT REGISTER
6.1. SUBJECT
Warrant Register May 13 & 20, 2022 (KS)
a
RECOMMENDATION
Council to review and approve the Warrant Register as presented.
A motion was made by Vice Mayor Reynosa, second by Council Member Longoria, to review and approve the Warrant Register as presented.
Ayes: Launer, Longoria, Nerio-Guerrero, Reynosa, Thusu
7. PUBLIC HEARING
7.1. SUBJECT
Ordinance No. 2022-06 Amending and Reorganizing Title 9, Chapter 54 of the Dinuba Municipal Code Pertaining to Noise Regulations (DY) a
RECOMMENDATION
Council to receive staff report, open and close a public hearing, and take the following action by one motion:
1. Introduce Ordinance No. 2022-06 by title “Amending and Reorganizing Title 9, Chapter 54 of the Dinuba Municipal Code pertaining to Noise Regulations”; waive further reading of Ordinance 2022-06 and approve draft Ordinance 2022-06 either as drafted, or subject to any revisions agreed to by the Council; and
2. Schedule second reading and adoption of Ordinance No. 2022-06 for June 14, 2022, inclusive of any revisions agreed to by the Council.
City Attorney Yanez presented Ordinance No. 2022-06 amending and reorganizing Title 9, Chapter 54 of the Dinuba Municipal Code pertaining to noise regulations. Yanez reported that the revisions include stricter penalties and make a Noise Ordinance violation a misdemeanor offense that can include an administrative fine. The revised Noise Ordinance now includes audible standards and time limits.
Council Member Thusu asked if an audible standard citation would hold up in court without a recorded noise reading. City Attorney Yanez advised that it would and that an administrative hearing is also an option.
Council Member Longoria asked how tracking of offenses would be processed.
Lieutenant Iriarte advised that the Police department will log warnings and if a complaint is made within a certain amount of time the homeowner or tenant would be cited and penalized. City Attorney Yanez advised that any challenge to who was cited would be addressed with an administrative hearing if necessary.
Mayor Launer opened the public hearing.
Juan Vasquez expressed that recently loud noise has given him anxiety and that it is contributing to other health problems. Vasquez requested the help of the city council with this matter, especially the Police Department. Vasquez expressed his gratitude to the Police Department for their attention when he calls regarding this issue.
Mayor Launer closed the public hearing.
A motion was made by Council Member Longoria, second by Council Member Nerio-Guerrero, to introduce Ordinance No. 2022-06 by title “Amending and Reorganizing Title 9, Chapter 54 of the Dinuba Municipal Code pertaining to Noise Regulations”; waive further reading of Ordinance 2022-06 and approve draft Ordinance 2022-06 either as drafted, or subject to any revisions agreed to by the Council; and to schedule second reading and adoption of Ordinance No. 2022-06 for June 14, 2022, inclusive of any revisions agreed to by the Council.
Ayes: Launer, Longoria, Nerio-Guerrero, Reynosa, Thusu
7.2. SUBJECT
Extension of Urgency Ordinance No. 2022-04 Adding Section 190, “Prohibited Activities in Public Parks and Recreation Facilities” to Title 9, Chapter 48 Public Parks of the Dinuba Municipal Code (DY) a
RECOMMENDATION
City Staff recommends that City Council extend Urgency Ordinance No. 2022-04 Adding Section 190, “Prohibited Activities in Public Parks and Recreation Facilities” to Title 9, Chapter 48 Public Parks of the Dinuba Municipal Code.
Extension of this urgency ordinance will allow City Staff to complete permanent amendments to the City’s Parks ordinance and prevent any gaps in enforcement.
City Attorney Yanez presented the extension of the Urgency Ordinance. Yanez advised that there have been multiple meetings with Police and various community agencies for input. Yanez is requesting an extension to allow for the completion of the final Ordinance.
Council Member Thusu asked why not adopt the ordinance as is. Attorney Yanez advised the extension is needed to comply with the required procedure. City Manager Patlan advised that emergency ordinances are valid only for 30 days, therefore, requiring an extension.
Mayor Launer opened the public hearing, no comments were brought forward.
Mayor Launer asked how much time would be allowed with the extension. City Manager Patlan advised the extension would allow for an additional six months but the ordinance can be approved at any time during the extension period.
Mayor Launer closed the public hearing.
A motion was made by Council Member Thusu, second by Vice Mayor Reynosa, to extend Urgency Ordinance No. 2022-04 Adding Section 190, “Prohibited Activities in Public Parks and Recreation Facilities” to Title 9, Chapter 48 Public Parks of the Dinuba Municipal Code. Extension of this urgency ordinance will allow City Staff to complete permanent amendments to the City’s Parks ordinance and prevent any gaps in enforcement.
Ayes: Launer, Longoria, Nerio-Guerrero, Reynosa, Thusu
8. DEPARTMENT REPORTS
8.1. SUBJECT
Annual Audit Report for Fiscal Year 2020-21 (KS)
a
RECOMMENDATION
Council to accept the Independent Auditor's Report for the Fiscal Year 2020-21.
Director Solis introduced Brendon Young with Lance, Soll & Lunghard, LLP (LSL) to present the Annual Audit Report for the Fiscal Year 2020/2021.
Council Member Thusu thanked Young for his audit work and asked if he had any recommendations for improvement. Young recommended flagging issues throughout the year for easy identification when needed.
City Manager Patlan recognized the Finance department's hard work throughout the budget process.
9. MAYOR/COUNCIL REPORTS
Council Member Reynosa reported attending the Art Festival presented by the Dinuba School District.
Council Member Thusu reported attending various meetings and a special meeting to select a transit vendor.
Mayor Launer reported attending the Council of Cities meetings where there was a discussion regarding homeless issues. Launer shared a discussion on a common ordinance for drought and water use between local agencies. Launer reported that district boundaries are not in place or recognized until July 8th. Launer shared that the City of Farmersville invited the Dinuba City Council to their memorial parade.
10. CITY MANAGER COMMUNICATIONS
City Manager Patlan shared that tomorrow is the Employee Appreciation Luncheon from 11:30 a.m. to1:00 p.m., and the council is invited to attend.
City Manager Patlan reported that PG&E assisted 906 qualifying residential accounts by crediting accounts in the amount of eight hundred forty-six thousand dollars. Patlan expressed his excitement for new businesses going into Mercantile Row.
11. CITY STAFF COMMUNICATIONS
Assistant City Manager James reported that along with Superior Grocers, various other businesses are going into Mercantile Row.
Director Solis shared that ten applicants applied for the Human Resources vacancy.
Solis is working on the refinancing of bonds and will present the item to the council when complete.
City Attorney Yanez reported that he has been working on various ordinances, with the AB481 Public Hearing coming to council soon. Yanez advised working on the Flood Ordinance amendment and streamlining an electric vehicle charging station ordinance.
Fire Chief Webster reported that his department is preparing for the fireworks season. Webster reported meeting with the Parks and Recreation staff regarding the 4th of July celebration. Council Member Reynosa asked about an update on the fireworks lottery.
Human Resources Manager Alaniz reported that the lottery would take place after the 4th of July. Webster advised that the Fire Department is in the process of taking over the fireworks lottery and staff is currently reviewing the existing ordinance to prepare for next year.
Lieutenant Iriarte reported that Police Officer Keri Babcock has been selected as Officer of The Year. A ceremony will take place tomorrow in Reedley, all are welcome to attend.
Director Hurtado reported that the Parks and Recreation Department is finalizing baseball season and will begin the aquatics program and soccer programs next. Mayor Launer shared that the pool will be closed for the next four weeks. Hurtado will follow up with the school district.
Director Hernandez reported that Four Creeks Engineering Firm has been selected as the new engineering firm for the city.
12. CLOSED SESSION
12.1. Liability Claim (KS)
Pursuant to GC 54956.95; Claimant(s): Kelly Smith.
Agency Claimed Against: City of Dinuba
Council rejected the claim.
12.2. Liability Claim (KS)
Pursuant to GC 54956.95; Claimant(s): Susan Rodriguez
Agency Claimed Against: City of Dinuba
Council rejected the claim.
12.3. Liability Claim (KS)
Pursuant to GC 54956.95; Claimant(s): Veronica Madrid
Agency Claimed Against: City of Dinuba
Council rejected the claim.
12.4. Liability Claim (KS)
Pursuant to GC 54956.95; Claimant(s): Tyler Toews
Agency Claimed Against: City of Dinuba
Council rejected the claim.
13. ADJOURNMENT
Mayor Launer adjourned the meeting at 7:55 p.m.
City Council Staff Report
Department: CITY MANAGER'S OFFICE May 24, 2022
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
Subject: American Rescue Plan Act (ARPA) Proposed Final Expenditure Plan (KS)
RECOMMENDATION
Council receive the Proposed American Rescue Plan Act (ARPA) Final Expenditure Plan and provide direction as appropriate.
EXECUTIVE SUMMARY
The American Rescue Plan Act (ARPA) authorizes more than $1.9 trillion in relief funds to address the continued impact of the COVID-19 pandemic. A portion of these funds provides $350 billion in emergency funding for state, local, territorial, and Tribal governments. The City of Dinuba's portion of these funds amount to a total of $5,851,592. Staff presented a list of potential projects which could be funded by ARPA in December of 2021. The purpose of the workshop is to present a Proposed American Rescue Plan Act (ARPA) Final Expenditure Plan for Council's consideration.
OUTSTANDING ISSUES
None.
DISCUSSION
Background
On March 11, 2021, the American Rescue Plan Act (ARPA) was signed into law by President Biden. This legislation authorizes more than $1.9 trillion in relief funds to address the continued impact of the COVID-19 pandemic on the economy, public health, state and local governments, individuals, and businesses.
The Coronavirus State and Local Fiscal Recovery Funds (SLFRF), established by the American Rescue Plan Act of 2021 and administered by the U.S. Department of the Treasury, provides $350 billion in emergency funding for state, local, territorial, and Tribal governments. The City of Dinuba’s share of ARPA funds is $5,851,592.
Although $5.8 million is a substantial amount of funding, the overall demand and escalating costs for projects narrows the scope of projects to be funded.
Updated Eligible Uses of ARPA funds
On January 27, 2022, the Treasury Department adopted the interim rule as final, with amendments providing broader flexibility and greater simplicity in the program. The final rule provides a broader set of enumerated eligible uses available for these communities as part of COVID-19 public health and economic response, including making affordable housing, childcare, and early learning services eligible in all impacted communities and making certain community development and neighborhood revitalization activities eligible for disproportionately impacted communities.
One of the most significant changes in the final rule is that it now offers a standard allowance for revenue loss of up to $10 million which allows ARPA funding recipients to select between a standard amount of revenue loss or complete a full revenue loss calculation. Recipients that select the standard allowance are no longer required to classify ARPA expenditures by specific category, and may use use their awarded amount for government services and capital projects.
Important Timelines
APRA funds must be obligated by December 31, 2024 and all funds must be expended by December 31, 2026.
Proposed ARPA Expenditure Plan
The purpose of the workshop is to present the Proposed American Rescue Plan Act (ARPA) Final Expenditure Plan, which is attached herein as 'Attachment A'. In preparation of the 2022-2023 FY Budget, and with consideration to Council's direction staff regarding the the use of American Rescue Plan Act (ARPA) funds, staff felt it prudent to present the Proposed American Rescue Plan Act (ARPA) Final Expenditure Plan in advance of the Preliminary Budget Workshop, which is scheduled for June 14th, 2022. Doing so allows Council the opportunity to provide direction on preferred projects and the funding sources for specific projects, as it pertains to ARPA funding and all other City funds.Staff recommends Council review the Proposed American Rescue Plan Act (ARPA) Final Expenditure Plan and provide direction as appropriate.
FISCAL IMPACT
None.
PUBLIC HEARING
None.
ATTACHMENTS:
Description
A. Proposed American Rescue Plan Act (ARPA) Final Expenditure Plan Parks Total Need ARPA Grants Impact Fees General Fund To Be Determined Total Project Viscaya Neighborhood Park Phase I Improvements $ 1,000,000 $ 1,000,000 $ 1,000,000 Viscaya Neighborhood Park Phase II Improvements $ 4,000,000 $ 3,000,000 $ 500,000 $ 3,500,000 Park Improvements Upgrade all parks (benches, trails, restrooms) $ 1,000,000 $ 300,000 $ 700,000 $ 1,000,000 Pocket Parks Purchase land and develop pocket parks - Leisure Parks $ 500,000 $ 500,000 $ 500,000 KC Park improvements Phase I Basketball Courts $ 380,000 $ 380,000 $ 380,000 KC Park Improvements Phase II KC Park Improvements $ 1,450,000 $ 1,450,000 $ 1,450,000 Entertainment Plaza Rennovations Phase I Entertainment Zone (Amphitheatre) $ 2,160,000 $ 2,160,000 $ 2,160,000 Entertainment Plaza Rennovations Phase II Citizen's Row (Interior Improvements) $ 1,750,000 $ 1,750,000 $ 1,750,000 Entertainment Plaza Rennovations Phase III Leasure Area (Restrooms, shade structures, and amenities) $ 2,000,000 $ 2,000,000 $ 2,000,000 Entertainment Plaza Rennovations Phase IV Family Area (Play features, shade structures, and amenities) $ 1,560,000 $ 1,560,000 $ 1,560,000 Rose Ann Vuich Pavillion Rose Ann Vuich Pavillion construction $ 500,000 $ 500,000 $ 500,000 $ 15,800,000 $ 680,000 $ 4,950,000 $ - $ 2,200,000 $ - $ 15,800,000 Downtown
Business Assistance Downtown Façade Improvement Program $ 150,000 $ 150,000 $ 150,000 Downtown Improvements (one-time) Benches, trash receptacles, raised planters, banners, signage, etc. $ 500,000 $ 250,000 $ 250,000 $ 500,000 Scout House Blight elimination $ 55,000 $ 55,000 $ 55,000 $ 705,000 $ 455,000 $ - $ - $ 250,000 $ - $ 705,000
Infrastructure
WWTP Clarifier Construct new clarifier at WWTP $ 806,000 $ 806,000 $ 806,000 New Water Well Construct well No. 21 $ 697,500 $ 697,500 $ 697,500 El Monte Sewer Line Repairs Replace 630 linear feet of 12 sewer line $ 330,000 $ 330,000 $ 330,000 $ 1,833,500 $ 1,833,500 $ - $ - $ - $ - $ 1,833,500
Public Facilities
Sportsplex Heating and Cooling Install insulation, heating and cooling at Sportsplex $ 1,200,000 $ 1,200,000 $ 1,200,000 HVAC Systems Replace HVAC systems at city facilities $ 100,000 $ 100,000 $ 100,000 New Fire Station New Fire Station construction $ 6,500,000 $ 6,500,000 $ 6,500,000 Fire Station Remodel Remodel of existing Fire Station Downtown $ 2,000,000 $ 400,000 $ 1,600,000 $ 2,000,000 Senior Center Reroof senior center buildings $ 150,000 $ 150,000 $ 150,000 City Hall & Civic Square Design City Hall & Civic Square Conceptual Design downtown $ 250,000 $ 175,000 $ 75,000 $ 250,000 Public Safety Memorial Public Safety Memorial construction $ 200,000 $ 200,000 $ 200,000 Parks Maintenance Yard Parks Maintenance Yard Construction $ 3,000,000 $ 3,000,000 $ 3,000,000 $ 11,963,500 $ 2,263,500 $ - $ - $ 400,000 $ 9,300,000 $ 11,963,500 Vehciles & Equipment
Dump Truck Dump truck for Public Works uses $ 90,000 $ 90,000 $ 90,000 Back Hoe Backhoe loader (tractor) for Wastewater operations $ 135,000 $ 135,000 $ 135,000 Fire Truck Fire Ladder Truck $ 1,700,000 $ 1,700,000 $ 1,700,000 Admin Vehicles City Hall / PD Volunteers $ 80,000 $ 80,000 $ 80,000 Homeless Assistance Homeless outreach vehicles $ 80,000 $ 80,000 $ 80,000 $ 1,925,000 $ 160,000 $ - $ - $ - $ 1,925,000 $ 1,925,000 Streets and Alleys
Emperor Estates Alley Repairs Improving walkability for seniors to nearby businesses $ 285,000 $ 185,000 $ 100,000 $ 285,000 Nebraska Ave Improvements Alta to Euclid $ 700,000 $ 700,000 $ 700,000 Alley Program Maintain, repair alleys $ 200,000 $ 100,000 $ 100,000 $ 200,000 Road 74 Improvements Reconstruction of roadway $ 1,000,000 $ 500,000 $ 500,000 $ 1,000,000 Road Repairs Various (Repair & Maintenance) $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 3,185,000 $ 1,785,000 $ - $ - $ 500,000 $ 900,000 $ 3,185,000 Community Development
City-wide Landscape Improvements Landscape Improvements to Public spaces and right-of-ways $ 100,000 $ 100,000 $ 100,000 Community/Neighborhood Improvements ADA sidewalks, blight elimination $ 1,000,000 $ 150,000 $ 850,000 $ 1,000,000 $ 1,100,000 $ 150,000 $ - $ - $ - $ 950,000 $ 1,100,000 Other
Employee premium pay One-time premium pay to essential employees $ 295,000 $ 295,000 $ 295,000 Logo Redesign Modernize city logo $ 30,000 $ 30,000 $ 30,000 Public Safety Memorial Public Safety Memorial construction $ 200,000 $ 200,000 $ 200,000 Rose Ann Vuich Pavillion Rose Ann Vuich Pavillion construction $ 500,000 $ 500,000 $ 500,000 $ 1,025,000 $ 325,000 $ - $ - $ - $ 700,000 $ 1,025,000 $ 24,473,500 $ 5,238,500 $ 4,950,000 $ - $ 2,950,000 $ 3,525,000 $ 24,473,500 City Council Staff Report
Department: FINANCE SERVICES May 24, 2022
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
Subject: Presentation of Preliminary Budget for FY 2022/23 (KS)
RECOMMENDATION
Council to review the preliminary Fiscal Year 2022/23 budget and provide direction as appropriate.
EXECUTIVE SUMMARY
Annually, the City of Dinuba presents projections of Fiscal Year 2021/22 revenues and expenditures along with the preliminary fiscal year 2022/23 budget. The preliminary budget presentation covers all fund types for the city. The final budget will be presented for Council's consideration and adoption on June 28, 2022.
OUTSTANDING ISSUES
None.
DISCUSSION
Staff will be presenting the preliminary budget for FY 2022/23 in two parts. Part 1 will be presented on May 24 and will focus on the General Fund and the Deb Service Fund. Part 2 will be presented on June 14 and will include the Enterprise Fund, Internal Service Funds, Special Revenue Fund, and Capital Projects Fund. Staff is presenting the budget in two parts in order to have ample time to present the overall budget.
FISCAL IMPACT
Preliminary budget presentation only.
PUBLIC HEARING
None required.
ATTACHMENTS:
Description
A. 2022-23 Preliminary Budget Workshop Part 1
FOR THE FISCAL YEAR JULY 1, 2022 TO JUNE 30, 2023
Resilient | Responsive | Ready
PRELIMINARY
BUDGET
2022-2023
RESILIENT
RESPONSIVE
READY
GENERAL FUND OVERVIEW
The general fund consists of revenues primarily from sales and property taxes that are used to fund core services, such as police, fire, parks and recreation, and community development.
Expenditures are typically easier to project in any given year, however, revenues are more of a challenge because they fluctuate based on the state of the economy and the success of local businesses. The City of Dinuba is unique in that two-thirds of its sales tax revenue is generated by online sales. This revenue source has grown each year as more and more customers shop online.
In preparation of the budget, projections of revenues and expenditures are determined by using historical trends, current data, input from departments, and anticipated growth and development. Despite online sales exceeding expectations, staff will continue to use a conservative approach in projecting revenues from this source.
Table 1-A below provides a summary of revenues over expenditures in the General Fund over the past few years. As reflected in the summary, actual revenues over expenditures have exceeded projections in fiscal years 2019/20 and 2019/20 by $2.2 and $8.4 million, respectively. The projected year end for FY 2021/22 estimates revenues over expenditures of $4.6 million. The proposed budget for FY 2021/22 is projecting revenues over expenditures of $2.3 million.
Table 1-A
It is important to note the significant differences in revenues over expenditures in fiscal year 2020/21 and projected fiscal year end 2021/22. These differences are explained as follows:
FY 2020/21 Actual
The fiscal year 2020/21 actual reflects revenues over expenditures of $8.4 million. This is largely attributed to an increase in sales tax revenues in comparison to 2019/20 actual revenues.
Expenditures decreased overall between 2019/20 and 2020/21 by approximately $2.0 million, due to the write-off of the redevelopment debt that the state determined it was not going to pay back to the City’s general fund. The remainder was comprised of a combination of items including decreased costs employee services primarily for the impacts of not having youth sports or events during the pandemic.
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Adopted
FY 2021/22
Projected
Year End
FY 2022/23
Proposed
Total General Fund Revenues 20,694,578 24,865,100 21,609,422 23,675,198 20,650,178 Less Total General Fund Expenditures (18,411,576) (16,371,068) (18,183,500) (19,084,245) (18,343,412) Operating Revenues/Expenses 2,283,002 8,494,031 3,425,922 4,590,953 2,306,766 One-time fund balance transfer for Clarifier (948,701)
Excess/(Deficit) General Fund Reserves 2,283,002 8,494,031 3,425,922 4,590,953 1,358,065 FY 2021/22 Projected Year End
In preparing the fiscal year 2021/22 adopted budget, staff carefully considered the possible effects of the Covid-19 pandemic and conservatively anticipated a decrease in revenues.
Although, even after the initial rush to purchase electronics in the tail end of fiscal year 2019/20, there continues to be an increase in e-commerce purchases that are resulting in higher sales tax revenues through 2020/21. Even though there was a slight decrease in 2021/22 we are still anticipating $13.1 million, which is an increase from the pre-pandemic year in 2019/20.
In projected year-end expenditures, there is an anticipated increase of $900,745 from the adopted budget as a result of the 3% Cost of Living increase that was approved by the City Council after the adoption of the 2021/22 budget. This increase impacts all City departments.
FY 2022/23 Proposed
Prior year revenue and the possible shifts in the economy have been carefully analyzed when preparing the 2022/23 budget. While it is difficult to anticipate the long term effects of the pandemic, staff is optimistic that e-commerce will continue to be a preferred shopping alternative for consumers, even after the pandemic has lessened; however, staff is anticipating a leveling off of online sales mostly through the projected year end 2021/22 fiscal year and continuing through proposed 2022/23. This will result in a difference of $3.1 million between the 2021/22 projected year-end revenues and proposed 2022/23. Operating and capital expenses in the general fund are expected to increase by $207,868 from projected year end 2021/22 to proposed 2022/23.
GENERAL FUND SUMMARY OF REVENUES AND EXPENDITURES
The proposed budget for Fiscal Year 2022/23 projects revenue of approximately $20.7 million and operating expenditures of $18.3 million.
GENERAL FUND REVENUES
Table 1 reflects a summary of the General Fund Revenues. The projected revenue for fiscal year ending June 30, 2022 is estimated at approximately $23.7 million. For the upcoming fiscal year, revenues are anticipated to be at $20.6 million. The decrease between the projected year end 2021/22 in comparison to 2022/23 is due to an anticipated leveling out of the online sales tax revenues. Upon analysis of these revenues, it is apparent that the peak of these sales was in fiscal year 2020/21 and are leveling off in 2021/22 and through 2022/23 due to the return to in-store sales. Slight increases across most general fund revenue sources are anticipated in the new fiscal year as it is not anticipated that there will be any future shuttering of businesses, community events, youth sports and after school program.
Table 1
Note: In 2019/20 Sale of Land is for property sold to Woodside Homes for phase II.
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Adopted
FY 2021/22
Projected
Year End
FY 2022/23
Proposed
Property Tax 1,437,463 1,583,617 1,354,200 1,665,200 1,734,700 Other Taxes 2,033,375 2,151,555 2,250,000 2,332,960 2,470,000 Utility Users Tax 1,534,980 1,668,455 1,528,000 1,700,000 1,760,000 S ales Tax 11,360,445 15,889,199 13,100,000 13,130,000 11,130,000 Transient Occupancy Tax 244,052 266,474 280,000 280,000 290,000 Licenses & Fees 893,643 691,456 453,850 625,650 530,500 Franchise Tax 258,084 279,774 264,000 294,988 306,000
S ervice & Fees 830,553 764,188 947,225 1,111,399 831,504 Fines 86,577 75,100 75,325 81,798 77,600
Use of Money & Property 223,497 (43,270) 59,214 65,000 69,214 Intergovernmental 121,164 20,310 31,078 31,507 26,000
Transfers In 72,353 123,524 64,986 64,986 65,912
Overhead/Misc Revenues 1,238,989 1,345,589 1,201,544 2,291,710 1,301,791 S ale of land 359,402 49,128 0 0 0
Total General Fund Revenues 20,694,578 24,865,100 21,609,422 23,675,198 20,593,221
GENERAL FUND EXPENSES
Table 2 reflects a summary of the general fund expenses. Staff is proposing expenses of $19.3 million for the upcoming fiscal year including capital improvement projects of a little under $1 million.
Increases in employee services in 2022/23 fiscal year are attributed to 2% cost of living increase that was approved during the negotiations process across all bargaining units and the rising costs of the retirement plan, CalPERS.
Additional employee servicesincreases in the General Fund include converting one existing Police Officer position to Sergeant to assist with the administration and operations of the department.
A Human Resource Technician position and part-time salaries have been added to the Finance Division to assist with the transition of the Administrative Services Department. In Public Works, a part-time Code Enforcement Officer position is being converted into full-time. In Parks, a parttime Parks Grounds Maintenance Worker position also is being converted into full-time; however, a portion of this position is being paid out of the Community Facilities Districts (CFDs) in which this position’s time will be split.
Table 2
GENERAL FUND EXPENDITURES
As reflected in Table 2, the General Fund Expenditures for Proposed Fiscal Year 2022/23 including Operating and Capital Improvements total $19.3 million. The expenditures are spread over several departments, which provide core services to the community.
Chart 1 displays the percentage breakdown of expenditure by department for Fiscal Year 2022/23. As is common amongst cities, the City’s greatest investment of General Fund resources is in public safety representing 53% of total expenditures. The City’s commitment to parks, community services, youth recreation and seniors is also a high priority for the City Council.
Investments in public safety and parks and community services are keys to the City’s high quality of life.
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Adopted
FY 2021/22
Projected
Year End
FY 2022/23
Proposed
Administration 617,087 648,978 634,313 666,127 654,178
General Services 4,797,304 2,632,438 3,081,449 3,261,688 3,315,927 Administrative Services 695,430 758,053 897,402 1,029,434 1,138,012 Parks & Community Services 1,928,900 1,900,645 2,350,439 2,346,529 2,566,473 Planning And Development 1,439,302 1,195,172 1,195,231 1,592,914 1,492,348 Police 6,263,635 6,388,745 7,439,295 7,535,494 7,326,442 Fire 2,669,917 2,847,038 2,585,371 2,652,059 2,798,733
Total General Fund Expenses 18,411,576 16,371,068 18,183,500 19,084,245 19,292,113 Chart 1
GENERAL FUND BALANCE SUMMARY
The City of Dinuba is projecting ending the 2021/22 fiscal year with a General Fund balance of approximately $21.6 million. In fiscal year 2019/20, the fund balance was at $8.4 million. In 2020/21, the fund balance increased by $8.5 million due to revenues exceeding expenses largely from increased sales tax revenues and reduced expenditures resulting from the impacts of COVID-19. In projected year-end 2021/22, it is anticipated that the ending fund balance will be at $21.6 million, an increase of $4.6 million due to increased revenues from online sales tax revenue and one time litigation settlement. Based on the proposed budget’s revenue over operating expenses of $2.3 million and a one-time decrease to the fund balance for transfer of $948,701 for the Clarifier, it is anticipated that the General Fund balance will be at $22.8 million in 2021/22. The fund balance at the end of fiscal year 2022/23 will represent 97% of operating expenses. Figure 1 below shows the history of the General Fund balance.
Figure 1
8,496,183
16,990,214
21,581,167
22,882,275
0 5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
FY 2019-20 Actual FY 2020-21 Actual FY 2021-22 Projected Year End
FY 2022-23 Proposed
General Fund Balance
DEBT SERVICE
The city tracks all debt incurred in the debt service fund. The debt includes bonds and leases to fund infrastructure projects and major public facilities. These debts are paid from various funds that benefited from the project. It is important to note that of the total debt owed, 55% or $41 million is held by the Successor Agency of the former Dinuba Redevelopment Agency. The annual debt payments of $3.3 million for this debt is paid for by the state through the countywide Oversight Board and not from City funds.
Summary of Debt Service by fund
Detailed Debt Service Schedule
Annual Debt Payment Original Debt Amount Balance on Debt General Debt Service $337,718 $3,348,623 $1,055,601
Water Debt Service $557,671 $8,880,616 $3,428,586
Sewer Debt Service $826,335 $10,505,000 $7,982,000
Financing Authority Debt Service $1,761,537 $26,283,377 $20,384,876 Successor Agency Debt $3,261,081 $50,280,000 $41,005,000 Other Debt $265,280.47 $1,150,393.51 $393,446
Total $7,009,623 $100,448,010 $74,249,509
DESCRIPTION DATE OF LOAN FY WILL BE PAID
OFF LOAN AMOUNT BALANCE AS OF JUNE 30 , 2022
2012 Land acquisiton projects in Industrial park 9/20/2012 2022-23 $1,500,000 $200,000 New World Systems-Accounting Software System 10/15/2013 2020-21 $548,623 $0 2015 BBVA-Golf event center & pay off Tulare county RDA 1/15/2016 2030-31 $1,300,000 $855,601 $3,348,623 $1,055,601
Safety Clean Water 2005 3/14/2005 2027-28 $6,956,217 $3,218,841 Safety Clean Water 1998 7/1/1999 2022-23 $1,924,399 $209,745 $8,880,616 $3,428,586
2012 Waste water(2008 WW & 1998 #1) 11/7/2012 2038-39 $8,145,000 $5,835,000 2019 Wastewater BondsWWTP (2007 WWTP Bonds) 2/1/2020 2038-39 $2,360,000 $2,147,000 $10,505,000 $7,982,000
2012 Public works-Refinanced-2002(PW Facility, WWTP Facility & Voc Tech Facility) & 201 11/7/2012 2038-39 $11,270,000 $7,425,000 2016 Measure R-Refinanced 2007(RDA Project & Road Impr) Measure Bond to Pay Bob Ba 10/1/2016 2038-2039 $6,580,000 $5,440,000 2013 Solar-Solar Project 2/18/2014 2033-34 $8,433,377 $7,519,876 $26,283,377 $20,384,876
2012 Successor-Refinanced 1998 & 2008 Wastewater Bonds-Wastewater Facility Impr Co 12/6/2012 2039-40 $1,700,000 $1,285,000 2014 Successor-Refinanced2001(Water Sys & Wastewater Sys Impr) & 4/30/2014 2033-34 $14,650,000 $11,025,000 2015 Successor-Refinanced 2005(RDA Projects (replaced 1997B & 1997C bonds) & 2006(R 3/1/2016 2036-37 $15,055,000 $11,695,000 2017 Successor-Refinanced 2006(RCR Projects), 2011A*, and 2011B* bonds 2/1/2017 2037-2038 $18,875,000 $17,000,000 $50,280,000 $41,005,000
Police Vehicle Replacement-6 Dodge Chargers 2/1/2017 2020-2021 $250,486 $0 PARKS Vehicles 12/15/2018 2023-2024 $45,064.32 $13,259
PARKS Vehicles 12/15/2018 2023-2024 $28,668.81 $8,762
PUBLIC WORKS Vehicles 12/15/2018 2023-2024 $73,470.42 $23,027 PUBLIC WORKS Vehicles 12/15/2018 2023-2024 $149,475.15 $41,773 PUBLIC WORKS Vehicles 12/15/2018 2023-2024 $57,404.02 $17,552 POLICE Vehicles 12/1/2019 2024-2025 $130,355.56 $70,065 DELL 11/1/2019 2024-2025 $160,114.00 $76,510
Madvac Compact Vacuum 4/8/2020 2024-2025 $50,332.00 $31,270 PipeHunter VacHunter Excavator 12/1/2019 2025-2026 $174,829.85 $103,526 John Deere Tractor, Loader, Tiller 4/15/2020 2022-2023 $30,193.60 $7,700 $1,150,394 $393,446
Total all Long-Term Debt $100,448,010 $74,249,509
Debt Service Payoff
The chart below represents the city debt by short-term, medium-term, and long-term. The next three years reflects $521,818 that will be retired, followed by $4.4 million in 4-10 years, and the majority of the debt, $69.4 million will be paid off in 10-20 years. The total debt balance of $74.2 will be completely retired in 2040.
The City will continue to evaluate opportunities to refinance existing debt in the coming year as allowed by bond covenants and favorable interest rates.
GENERAL (FUND 101)
The General Fund covers general operations of the budget. General Fund revenues are not restricted and therefore can used is directed by the City Council. The General Fund includes the following departments and divisions:
• General Fund Revenues..................................................................................................................... • Legislative Services ............................................................................................................................ o City Council ........................................................................................................................... o City Attorney......................................................................................................................... o City Manager......................................................................................................................... o Human Resources................................................................................................................. • General Services................................................................................................................................. • Finance Services................................................................................................................................. • Parks & Community Services............................................................................................................. • Police Services.................................................................................................................................... • Fire Services....................................................................................................................................... • Community Development Support.................................................................................................... o Engineering Services............................................................................................................. o Planning Services .................................................................................................................. o Code Enforcement Services.................................................................................................. o Building Services................................................................................................................... o Housing Services...................................................................................................................
DEBT SERVICE FUNDS
The Debt Service funds are used to budget for obligation of principal and interest payments. The Debt Service Funds include the following funds:
• 181 - General Debt Fund.................................................................................................................... • 182 - Water Debt Fund ...................................................................................................................... • 183 -Sewer Debt Fund ....................................................................................................................... • 185 - Financing Authority Debt Fund ................................................................................................ 1 Account
Number Account Description FY 2019-20 Actual FY 2020-21 Actual FY 2021-22
Adopted
2021-22
Estimated
(projected)
FY 2022-23
Proposed
400.1000 PROP TAXES Secured - Current Year 694,047 748,108 717,000 800,000 840,000 400.1010 PROP TAXES Secured - Prior Year 12,555 14,885 14,000 13,000 13,000 400.1020 PROP TAXES Unsecured - Current Year 41,742 45,342 46,000 56,000 57,000 400.1030 PROP TAXES Unsecured - Prior Year 697 496 700 700 500 400.1040 PROP TAXES Supplemental - Current Year 34,419 38,025 35,000 38,000 38,000 400.1050 PROP TAXES Supplemental - Prior Year 6,778 8,972 7,000 8,000 8,000 400.1060 PROP TAXES Interest & Penalties 4,926 5,457 5,000 5,000 4,000 400.1070 PROP TAXES Passthrough - Redevelopment 567,950 641,846 455,000 670,000 700,000 400.1080 PROP TAXES Property Tax Relief 5,748 5,832 6,300 6,000 5,500 400.1090 PROP TAXES In Lieu of Taxes - Housing Auth 8,185 8,359 8,200 8,500 8,700 401.1000 OTHER TAXES Motor Vehicle In-Lieu of (VLF) 2,013,329 2,132,490 2,235,000 2,302,326 2,450,000 401.1010 OTHER TAXES Off-Highway Motor Vehicle 20,046 19,065 15,000 30,634 20,000 402.1000 UTILITY USER TAX Gas 279,210 294,658 280,000 300,000 320,000 402.1010 UTILITY USER TAX Electric 1,009,233 1,162,444 1,008,000 1,200,000 1,250,000 402.1020 UTILITY USER TAX Telephone 246,536 211,353 240,000 200,000 190,000 403.1010 SALES TAX Sales & Use Tax 11,260,946 15,778,334 13,000,000 13,000,000 11,000,000 403.1020 SALES TAX Sales Tax - 1/2 Cent 99,499 110,866 100,000 130,000 130,000 404.1000 REAL PROPERTY TRANSFER TAX Real Property Transfer Tax 60,416 66,295 60,000 60,000 60,000 405.1000 TRANSIENT OCCUPANCY TAX Transient Occupancy Tax 244,052 266,474 280,000 280,000 290,000 406.1000 BUS LIC TAX Business License 247,512 240,419 225,000 245,000 250,000 406.1020 BUS LIC TAX SB1186 Fee 4,035 4,391 3,500 5,000 5,000 407.1000 FRANCHISE TAX Electric 121,282 129,816 123,000 136,573 140,000 407.1010 FRANCHISE TAX Cable TV 89,025 99,288 93,000 95,000 100,000 407.1020 FRANCHISE TAX Gas 47,777 50,670 48,000 63,415 66,000 17,119,946 22,083,886 19,004,700 19,653,148 17,945,700
410.1000 PERMITS Building 641,371 446,245 225,000 375,000 275,000 410.1010 PERMITS Garage & Yard Sales 725 400 350 650 500 642,096 446,645 225,350 375,650 275,500
411.1000 FINES Parking 2,075 3,891 2,000 7,648 3,500
411.1010 FINES Child Passenger Seat 159 44 300 200 150
411.1060 FINES Proof of Corrections 850 1,097 850 1,750 1,750 411.1070 FINES Courts - General Based 77,308 62,920 65,000 65,000 65,000 411.1090 FINES Red Light Violations 2,193 2,873 2,500 2,500 2,500 411.1100 FINES Litter - - 75 75 75
411.1150 FINES Other Fines 98 26 200 25 25
411.1160 FINES Crime Prevention Program 208 138 400 100 100 411.1170 FINES DUI Lab Fines 3,688 4,111 4,000 4,500 4,500 86,577 75,100 75,325 81,798 77,600
412.1000 USE OF MONEY & PROP Investment Earnings 128,993 61,769 30,000 40,000 40,000 412.1050 USE OF MONEY & PROP Unrealized Gain/Loss 94,504 (128,853) - - - 412.1100 USE OF MONEY & PROP Property Lease/Rental - 23,814 29,214 25,000 29,214 223,497 (43,270) 59,214 65,000 69,214
413.1000 INTERGOVT Mandated Cost Reimbursement 11,976 9,388 11,078 11,078 11,000 413.1040 INTERGOVT Tulare County Receipts 25,015 9,466 20,000 15,000 15,000 413.1190 INTERGOVT Other Grant 84,174 1,456 - 5,429 -
121,164 20,310 31,078 31,507 26,000
409.1010 SRVC & FEE Returned Check Charges 737 275 100 100 100 409.1020 SRVC & FEE Admin Citation 2,700 1,100 3,500 2,000 2,000 409.1030 SRVC & FEE Document Copy Charges 4,755 5,008 5,000 5,000 5,000 409.1050 SRVC & FEE Records Research - 15 - - -
409.2010 SRVC & FEE Youth Sports Fees 20,433 23,677 60,000 60,000 60,000 409.2030 SRVC & FEE Aquatics Lesson Fees 808 10,562 14,500 14,500 14,500 409.2040 SRVC & FEE Aquatics Open Swim Fees 2,080 82 6,000 3,600 3,600 409.2050 SRVC & FEE Youth-Summer Fun in Park 1,040 3,008 4,500 3,000 4,500 409.2060 SRVC & FEE Special Events Fee 698 2,583 6,000 3,400 3,400 Total: License & Permits
Fund: 101 - General Fund
REVENUES
Taxes
Total: Taxes
Licenses & Permits
Fines & Forfeitures
Total: Fines & Forfeitures
Use of Money & Property
Total: Use of Money & Property
Intergov - Intergovernmental
Total: Intergovernmental
Service Charges
2 409.2070 SRVC & FEE Athletic Light 783 - 1,700 1,000 1,000 409.2080 SRVC & FEE Major Event PARKS 1,720 - 3,440 3,520 3,520 409.2090 SRVC & FEE Seniors Lunch 10,988 14,918 14,400 18,150 19,005 409.2100 SRVC & FEE Athletic Sponsors 10,500 5,250 15,000 20,758 20,000 409.2110 SRVC & FEE After School Care 41,355 (60) 52,000 76,300 76,300 409.2120 SRVC & FEE Private Building Rental 44,367 39,692 43,901 45,400 44,900 409.2130 SRVC & FEE Public Building Rental 1,835 - 2,100 2,600 2,300 409.2135 SRVC & FEE Senior Miscellaneous Revenue 780 70 1,500 500 1,000 409.2140 SRVC & FEE Park Rental (BBQ/Shelter) 7,398 2,145 16,000 10,000 12,000 409.2150 SRVC & FEE Sportplex fees 31,901 - 40,000 40,000 41,000 409.2160 SRVC & FEE Vending Machine 1,854 143 1,500 750 500 409.3010 SRVC & FEE Police Emergency Response 16,478 11,744 12,000 20,095 15,000 409.3020 SRVC & FEE School Resource Officer 164,515 122,206 176,830 176,830 179,502 409.3030 SRVC & FEE ABC Application Review 132 33 200 200 200 409.3040 SRVC & FEE Noise Disturbance Callback 18,982 3,516 7,000 33,000 24,000 409.3050 SRVC & FEE False Alarm Response 7,054 1,550 2,500 3,500 3,500 409.3060 SRVC & FEE Records Check Service 391 367 500 500 500 409.3070 SRVC & FEE Fingerprinting Service 4,060 1,407 4,000 5,300 5,000 409.3080 SRVC & FEE Accident Report Copies 7,694 6,573 7,500 7,500 7,500 409.3090 SRVC & FEE Vehicle Equip Correction 3,993 7,341 5,000 5,300 5,500 409.3100 SRVC & FEE Crime Scene Photo Reproduction 517 753 800 600 600 409.3110 SRVC & FEE Stored Vehicle Release 28,250 40,544 30,000 31,620 32,500 409.3115 SRVC & FEE Vehicle Repo Release Form Fee 765 555 750 750 750 409.3120 SRVC & FEE Funeral Escort Services 405 415 550 550 550 409.3130 SRVC & FEE Animal Recovery/Return 5,196 3,920 2,000 3,500 3,250 409.3140 SRVC & FEE Cruelty to Animals 116 100 200 500 350 409.3150 SRVC & FEE Running at Large 3,775 6,769 5,500 5,500 5,500 409.3160 SRVC & FEE License Required 1,616 3,132 2,500 2,500 2,500 409.3170 SRVC & FEE Nuisance Behavior 96 98 250 100 100 409.3180 SRVC & FEE Animal Bite Investigation 1,722 1,100 1,000 1,000 1,000 409.3190 SRVC & FEE Animal Disposal 191 336 250 500 500 409.3200 SRVC & FEE Major Event POLICE 10,843 - 15,000 54,133 25,000 409.3230 SRVC & FEE Police Patches 310 516 400 400 400
409.3240 SRVC & FEE Dog License Fee 3,770 1,822 1,500 1,500 1,500 409.4010 SRVC & FEE Fire Inspection Fee 3,850 4,819 4,096 5,544 2,680 409.4020 SRVC & FEE Fire Report Copies 324 348 264 262 262 409.4030 SRVC & FEE Hydrant Testing 306 - 314 2,067 314 409.4040 SRVC & FEE Residential Sprinkler Test 41,136 19,244 4,200 13,572 5,220 409.4050 SRVC & FEE Sprinkler Testing/Inspection 2,268 384 717 3,192 1,458 409.4060 SRVC & FEE Fire Suppression Hood - 1,445 161 - 322 409.5200 SRVC & FEE Public Improvement Plan Check 76,394 41,111 - - - 409.5220 SRVC & FEE Row Encroachment Permit 74,806 340,704 330,000 330,000 133,892 409.5230 SRVC & FEE Subdivision Map Review - 4,467 - 5,118 5,220 409.5240 SRVC & FEE Lot Line Adjustment 372 760 728 728 743 409.5250 SRVC & FEE Site Plan Review - - 1,649 1,649 1,682 409.5260 SRVC & FEE Conditional Use Review 1,172 1,150 4,220 4,220 4,304 409.5270 SRVC & FEE Temporary Use Review 1,082 185 1,387 1,387 1,415 409.5280 SRVC & FEE Home Occupation Review 957 192 944 1,206 1,025 409.5290 SRVC & FEE Categorical Exemption - - 857 857 874 409.5300 SRVC & FEE Final Parcel Map Review - 1,341 1,341 1,341 1,368 409.5310 SRVC & FEE Pub. Improvement Inspection Fee 120,050 - - - - 409.5320 SRVC & FEE Sales - Maps, Publication 10 - - 10 - 409.5360 SRVC & FEE Final Subdivision Map 5,223 - - - - 409.5370 SRVC & FEE Time Extension Notification - 1,328 - 679 - 409.5380 SRVC & FEE Light & Landscape District Fee 1,492 - - - - 409.5390 SRVC & FEE Preliminary Plan Review - 2,363 3,241 5,000 4,133 409.5400 SRVC & FEE Rezone Review Fee - 1,416 2,713 5,763 - 409.5430 SRVC & FEE Variance Review - - - 1,472 -
409.5440 SRVC & FEE Zoning Letter Fee 97 99 - - -
409.5450 SRVC & FEE County Fees - - - 58 -
409.5460 SRVC & FEE Annexation - - - 9,872 -
409.5480 SRVC & FEE Outsourcing Exp 14,468 - 10,000 25,000 25,000 409.5490 SRVC & FEE General Plan Amendment - 2,499 - 8,000 - 409.5500 SRVC & FEE Mitigated Neg Declaration - - - 724 - 409.5520 SRVC & FEE Negative Declaration - 707 - - -
409.5550 SRVC & FEE Tentative Parcel Map Review PC 2,557 5,173 2,557 2,557 - 3 409.5580 SRVC & FEE Williamson Contract Cancellation - - - 2,500 - 409.5610 SRVC & FEE Landscape Plan Check 2,063 - - - -
409.5620 SRVC & FEE Landscape Inspection 317 - - - -
409.5630 SRVC & FEE FEMA Flood Zone Certification 61 - - - - 409.6010 SRVC & FEE Bldg Safety Inspection Fee 2,825 2,821 3,600 3,600 3,600 409.6020 SRVC & FEE Mobile Home Inspection Fee 2,965 2,965 2,965 2,965 2,965 409.6030 SRVC & FEE Code Violation Fee - - 100 100 -
409.6040 SRVC & FEE SMIP Receipts 6,090 3,960 3,000 4,000 4,000 409.6050 SRVC & FEE SB1473 Bldg Standard Receipt 1,991 1,444 800 2,000 1,200 409.6060 SRVC & FEE Housing Safety Inspection 75 - - - - Total: Services Charges 830,553 764,188 947,225 1,111,399 831,504 Miscellaneous
414.1000 MISC Cash Over/Short (199) 2 - (45) -
414.1010 MISC Other Miscellaneous Revenue 33,897 33,959 - 36,195 - 414.1014 MISC Rebate Receipts - 1,228 - 3,744 -
414.1020 MISC Special Projects Revenue 12,669 4,779 6,400 4,942 - 414.1030 MISC Credit Bureau Receipts 1,988 884 - 313 -
414.1210 MISC Other Reimbursement 238 53,357 - 1,041,491 - 414.1230 MISC Coronavirus Relief Fund - - - 9,926 -
425.1000 DONATION Donation - 46,388 - - -
425.1010 DONATION Centennial Celebration 20 - - - -
425.1020 DONATION Fireworks 370 4,870 - - -
425.1030 DONATION Senior Center 8,000 - - - -
501.1010 OVERHEAD Gas Tax 81,152 72,585 103,721 103,721 107,259 501.1020 OVERHEAD Transit 24,358 25,575 25,659 25,659 27,455 501.1030 OVERHEAD Water 232,342 251,924 238,167 238,167 311,796 501.1040 OVERHEAD Sewer 205,285 207,232 240,409 240,409 257,238 501.1050 OVERHEAD Disposal 250,000 271,393 76,170 76,170 89,870 501.1060 OVERHEAD Ambulance 216,938 229,137 347,586 347,586 392,901 501.1070 OVERHEAD Transportation 55,499 58,604 76,283 76,283 85,080 501.1080 OVERHEAD CNG 21,910 24,207 20,512 20,512 20,512 501.1090 OVERHEAD Lighting & Landscaping 65,866 59,465 66,637 66,637 66,637 501.1100 OVERHEAD IT Support 14,994 - - - -
Total: Miscellaneous 1,225,327 1,345,589 1,201,544 2,291,710 1,358,748 Transfers
- - - - -
800.320 TRSF IN Ambulance 60,000 60,000 60,000 60,000 60,000 800.401 TRSF IN HOME - 32,868 120 120 115
800.402 TRSF IN CAL-HOME - 1,325 - - -
800.403 TRSF IN CDBG 12,353 29,331 4,866 4,866 5,797
Total: Transfers 72,353 123,524 64,986 64,986 65,912
Other Financing Sources
415.1050 OTH FIN SOURCES Sale of City Land 359,402 49,128 - - - 415.1090 OTH FIN SOURCES Other Projects 13,662 - - - -
Total: Other Financing Sources 373,064 49,128 0 0 0
REVENUES Total 20,694,578 24,865,100 21,609,422 23,675,198 20,650,178
EXPENSES
Department: 10 - Legislative Services
Division: 101 - City Council
Employee Services
600.1020 EMP SRV Part Time Salaries 18,000 18,300 18,000 18,000 18,000 600.1090 EMP SRV Social Security 980 1,013 1,132 1,132 1,132 600.1100 EMP SRV Medicare 229 237 273 273 273
600.1120 EMP SRV Health/Dental/Vision Insurance 94,239 94,167 88,000 88,000 80,000 Total: Employee Services 113,448 113,717 107,405 107,405 99,405 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 303 222 300 300 300
630.1010 COMMUNICATION Telephone 847 1,037 1,350 1,350 1,350 630.1040 COMMUNICATION Postage 60 75 90 90 90
640.1010 SERVICES Professional & Technical 209 - 700 2,100 700 650.1010 TRAINING Travel & Conference 4,182 800 5,000 10,000 10,000 670.1040 MAINTENANCE Vehicle Maintenance 4,500 4,575 4,469 4,469 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 902 2,554 1,500 1,500 1,500 690.1130 SPC DEPT EXP Economic Development - - - - -
690.1150 SPC DEPT EXP Community Grants/Miscellaneous 8,650 8,343 10,000 10,000 10,000 690.1151 SPC DEPT EXP Community Grants / Car Show - - 10,000 10,000 - 4 690.1180 SPC DEPT EXP Community Promotion / Misc (150) - 500 500 500 Total: Maintenance and Operations 19,503 17,607 33,909 40,309 28,940 Division Total: 101 - City Council 132,951 131,324 141,314 147,714 128,345 Division: 102 - City Attorney
Maintenance and Operations
640.1010 SERVICES Professional & Technical - 7,996 - 11,000 - 640.1020 SERVICES Contractual 197,225 211,976 117,300 175,000 200,000 Total: Maintenance and Operations 197,225 219,972 117,300 186,000 200,000 Division Total: 102 - City Attorney 197,225 219,972 117,300 186,000 200,000 Division: 103 - City Manager
Employee Services
600.1010 EMP SRV Regular Salaries 175,742 170,930 207,340 161,273 170,726 600.1015 EMP SRV Buy back Salaries - - 5,626 22,352 5,986 600.1080 EMP SRV PERS 38,368 58,313 74,580 58,010 18,358 600.1081 EMP SRV PERS Unfunded Liability - - - - 47,641 600.1100 EMP SRV Medicare 2,562 2,634 3,077 2,383 2,521 600.1110 EMP SRV Disability/Life Insurance 4,136 4,282 4,880 5,936 4,000 600.1120 EMP SRV Health/Dental/Vision Insurance 30,582 30,603 31,460 31,460 21,000 600.1130 EMP SRV Worker's Compensation 1,305 1,305 1,038 1,038 1,038 600.1140 EMP SRV Unemployment Insurance 673 673 661 661 661 600.1190 EMP SRV Stipends - - - 8,879 3,770
Total: Employee Services 253,369 268,740 328,662 291,992 275,701 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 87 567 700 2,200 700
630.1020 COMMUNICATION Cellphone 2,899 2,343 3,700 4,600 3,700 630.1040 COMMUNICATION Postage 20 11 100 100 100
640.1010 SERVICES Professional & Technical - - 200 200 200 650.1010 TRAINING Travel & Conference 3,187 - 3,500 8,500 10,000 650.1020 TRAINING Training & Vocational 500 648 500 500 500 670.1030 MAINTENANCE Equipment Maintenance - - 180 180 - 670.1040 MAINTENANCE Vehicle Maintenance 5,252 3,707 5,766 550 1,263 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,992 2,986 2,800 4,000 3,200 690.1290 SPC DEPT EXP Summer Night Lights Program - - 10,000 - - Total: Maintenance and Operations 13,937 10,261 27,446 20,830 19,663 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 3,973 4,172 4,298 4,298 7,850 605.1020 ALLOC COSTS Property & Fire Insurance 2,015 1,282 1,370 1,370 3,983 605.1030 ALLOC COSTS Auto Insurance 675 745 745 745 817 605.1040 ALLOC COSTS Risk Management 3,628 3,392 3,308 3,308 2,732 605.1130 ALLOC COSTS Retiree Health 9,315 9,089 9,870 9,870 15,087 Total: Allocated Costs 19,606 18,680 19,591 19,591 30,469 Division Total: 103 - City Manager 286,912 297,681 375,699 332,413 325,833 617,087 648,978 634,313 666,127 654,178
Department: 20 - Administration
Division: 201 - General Services
Employee Services
600.1020 EMP SRV Part Time Salaries 2,616 - 9,235 - 9,235 600.1090 EMP SRV Social Security 162 - 620 - 620
600.1100 EMP SRV Medicare 38 - 145 - 145
Total: Employee Services 2,816 0 10,000 0 10,000
Maintenance and Operations
610.1010 SUPPLIES Office Supplies 1,454 2,097 1,000 1,500 1,000 610.1020 SUPPLIES Operating Supplies 4,764 2,410 500 500 500 620.1010 UTILITIES Electric 36,436 25,072 38,000 35,000 35,000 620.1020 UTILITIES Gas 1,595 3,176 1,500 3,000 3,200
630.1010 COMMUNICATION Telephone 44,973 9,197 10,000 10,000 10,000 630.1030 COMMUNICATION Internet - 63,166 66,000 66,000 66,000 630.1040 COMMUNICATION Postage 27 36 - 40 40
640.1010 SERVICES Professional & Technical 378,839 368,592 386,000 462,200 407,000 640.1020 SERVICES Contractual 50,473 53,546 102,500 102,500 102,500 640.1060 SERVICES Legal Services 4,627 - - - -
640.1080 SERVICES Other Fees 16,588 15,416 15,500 10,500 10,500 640.1090 SERVICES Elections 58 4,916 10,000 - 10,000
640.1100 SERVICES Administrative Fees/Costs 19,497 19,522 19,550 22,800 22,800 640.1101 SERVICES L&L General Benefits - 50,865 49,811 49,811 56,483 670.1010 MAINTENANCE Repair & Maintenance 109 6,543 - 3,000 2,600 Department Total: 10 - Legislative Services
5 670.1030 MAINTENANCE Equipment Maintenance 11,278 4,798 10,000 6,000 6,000 670.1050 MAINTENANCE Maintenance Contracts 105,151 90,037 107,800 107,800 105,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 16,753 17,507 16,000 24,500 25,000 690.1030 SPC DEPT EXP Printing & Binding 3,047 3,146 2,700 7,500 12,000 690.1050 SPC DEPT EXP Rental 18,667 1,395 2,000 2,000 2,000 690.1120 SPC DEPT EXP Retirement Expenses 1,000 - - - - 690.1130 SPC DEPT EXP Economic Development 2,631 1,000 1,000 1,000 1,000 690.1261 SPC DEPT EXP SB1186 Fee 402 438 450 450 450
690.1280 SPC DEPT EXP League of Calif Cities 10,881 10,682 10,900 11,277 11,000 690.1300 SPC DEPT EXP Beautification Program - - 20,000 20,000 20,000 799.2000 MISCELLANEOUS Bad Debts Expense 2,690,001 - - - - Total: Maintenance and Operations 3,419,251 753,557 871,211 947,378 910,073 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 14,710 15,149 15,149 15,149 Total: Principal Pymts - Principal Payments 0 14,710 15,149 15,149 15,149 Allocated Costs
605.1050 ALLOC COSTS Vehicle Maintenance 167,472 178,874 166,125 166,125 198,252 605.1060 ALLOC COSTS Custodian 69,041 84,806 89,913 89,913 120,825 605.1130 ALLOC COSTS Retiree Health 173,000 173,000 102,050 102,050 87,701 605.1170 ALLOC COSTS Property Maintenance 97,480 84,360 107,864 107,864 139,104 Total: Allocated Costs 506,993 521,040 465,952 465,952 545,882 Capital Outlay
730.1070 CAPITAL OUTLAY Machinery and Equipment 8,975 - - 23,165 10,000 730.1100 CAPITAL OUTLAY IT Functionality - - 27,500 43,403 - Total: Capital Outlay 8,975 0 27,500 66,568 10,000
Transfer
900.122 TRSF OUT Equipment Replacement 28,996 29,996 40,135 40,135 44,000 900.181 TRSF OUT General Debt Service 391,862 382,649 346,717 346,717 349,718 900.185 TRSF OUT Financing Authority Debt Service 279,006 290,843 298,730 298,730 300,071 900.207 TRSF OUT Road Repair & Acctblty Act (SB1) 82,333 82,333 82,333 82,333 82,333 900.233 TRSF OUT Transit - - 24,746 24,746 -
900.260 TRSF OUT Transportation Capital Projects - 60,000 379,449 379,450 - 900.262 TRSF OUT Sewer Capital Projects - - - - 948,701 900.265 TRSF OUT Facilities Capital Projects 77,072 210,000 175,000 250,000 100,000 900.303 TRSF OUT Byrnes Justice Assistance - 2,000 - - - 900.418 TRSF OUT 2018-CDBG-12892 - 139,857 - - -
900.420 TRSF OUT 2020-CDBG-12005 - 145,453 344,527 344,530 - Total: Transfer 859,268 1,343,132 1,691,637 1,766,641 1,824,823 4,797,304 2,632,438 3,081,449 3,261,688 3,315,927
4,797,304 2,632,438 3,081,449 3,261,688 3,315,927
Department: 30 - Finance
Division: 001 - Administration
Employee Services
600.1010 EMP SRV Regular Salaries 395,629 390,767 497,423 423,880 441,857 600.1015 EMP SRV Buy back Salaries 6,463 13,614 16,057 16,779 22,656 600.1020 EMP SRV Part Time Salaries 24,790 14,544 - 49,315 77,762 600.1080 EMP SRV PERS 95,493 140,164 173,015 130,278 41,294 600.1081 EMP SRV PERS Unfunded Liability - - - - 68,823 600.1090 EMP SRV Social Security - 31 - 2,700 3,119
600.1100 EMP SRV Medicare 6,072 5,991 7,305 6,245 7,661 600.1110 EMP SRV Disability/Life Insurance 8,811 9,196 11,589 9,905 10,363 600.1120 EMP SRV Health/Dental/Vision Insurance 106,463 104,531 133,100 155,100 116,000 600.1130 EMP SRV Worker's Compensation 3,263 3,290 3,009 3,009 4,502 600.1140 EMP SRV Unemployment Insurance 1,682 1,926 1,918 1,918 2,769 600.1190 EMP SRV Stipends 826 1,505 2,567 2,567 2,836
Total: Employee Services 649,492 685,558 845,983 801,696 799,642 Maintenance and Operations
610.1010 SUPPLIES Office Supplies (262) 1,026 1,500 3,000 2,000 610.1020 SUPPLIES Operating Supplies - 1 - - -
610.1030 SUPPLIES Lubricant & Fuels 31 - - - -
630.1020 COMMUNICATION Cellphone 1,067 1,838 2,000 1,800 2,000 630.1040 COMMUNICATION Postage 2,873 3,258 3,200 3,300 3,200 640.1010 SERVICES Professional & Technical - - - - -
650.1010 TRAINING Travel & Conference 4,774 669 3,000 3,000 5,600 650.1020 TRAINING Training & Vocational 825 145 2,000 1,500 2,000 670.1040 MAINTENANCE Vehicle Maintenance 5,556 5,198 5,500 7,369 5,500 Division Total: 201 - General Services
Department Total: 20 - Administration
6 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 3,260 3,279 3,500 3,300 3,500 690.1030 SPC DEPT EXP Printing & Binding 1,149 3,640 1,800 1,000 1,000 690.1050 SPC DEPT EXP Rental 3,576 234 500 400 500
Total: Maintenance and Operations 22,849 19,288 23,000 24,669 25,300 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 3,096 3,295 1,500 1,500
Total: Principal Pymts - Principal Payments 0 3,096 3,295 1,500 1,500 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 9,540 10,264 10,660 10,660 19,229 605.1020 ALLOC COSTS Property & Fire Insurance 4,839 3,153 3,399 3,399 9,755 605.1040 ALLOC COSTS Risk Management 8,711 8,345 8,204 8,204 6,691 605.1130 ALLOC COSTS Retiree Health - 3,473 2,861 2,861 4,019 Total: Allocated Costs 23,090 25,235 25,124 25,124 39,694 695,430 733,177 897,402 852,989 866,136
Division: 104 - Human Resources
Employee Services
600.1010 EMP SRV Regular Salaries - 1,553 - 52,868 100,316 600.1015 EMP SRV Buy back Salaries - - - 1,013 1,033
600.1080 EMP SRV PERS - 190 - 19,017 11,197
600.1081 EMP SRV PERS Unfunded Liability - - - - 29,193 600.1100 EMP SRV Medicare - 21 - 767 1,455
600.1110 EMP SRV Disability/Life Insurance - - - 1,216 2,307 600.1120 EMP SRV Health/Dental/Vision Insurance - - - 22,000 40,000 600.1130 EMP SRV Worker's Compensation - - - 519 619
600.1140 EMP SRV Unemployment Insurance - - - 331 381
600.1190 EMP SRV Stipends - - - 2,567 2,696
Total: Employee Services 0 1,765 0 100,298 189,197
Maintenance and Operations
610.1010 SUPPLIES Office Supplies - - - 2,800 2,800
630.1010 COMMUNICATION Telephone - 24 - 275 275
630.1020 COMMUNICATION Cellphone - - - 900 500
630.1040 COMMUNICATION Postage - - - 300 300
650.1010 TRAINING Travel & Conference - - - 500 500
650.1020 TRAINING Training & Vocational - 3,448 - 4,500 4,500 670.1040 MAINTENANCE Vehicle Maintenance - - - 200 100
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - - 600 6,000 690.1030 SPC DEPT EXP Printing & Binding - - - 1,000 800 690.1040 SPC DEPT EXP Personnel - 19,640 - 60,000 60,000 Total: Maintenance and Operations 0 23,112 0 71,075 75,775 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance - - - 2,429 3,721 605.1020 ALLOC COSTS Property & Fire Insurance - - - 774 1,888 605.1040 ALLOC COSTS Risk Management - - - 1,869 1,295
0 0 0 5,072 6,904
0 24,876 0 176,445 271,876
695,430 758,053 897,402 1,029,434 1,138,012
Department: 40 - Parks & Community Services
Division: 401 - Community Services
Employee Services
600.1010 EMP SRV Regular Salaries 274,647 290,450 330,948 333,012 352,663 600.1015 EMP SRV Buy back Salaries - 2,261 6,590 6,788 8,439 600.1020 EMP SRV Part Time Salaries 30,106 23,309 7,280 14,424 7,956 600.1080 EMP SRV PERS 63,942 82,678 89,513 90,189 34,421 600.1081 EMP SRV PERS Unfunded Liability - - - - 68,055 600.1090 EMP SRV Social Security 276 386 452 700 494
600.1100 EMP SRV Medicare 4,276 4,365 4,951 5,019 5,296 600.1110 EMP SRV Disability/Life Insurance 6,408 6,431 7,684 7,732 8,216 600.1120 EMP SRV Health/Dental/Vision Insurance 92,336 94,164 110,000 110,000 100,000 600.1130 EMP SRV Worker's Compensation 4,151 2,860 2,583 2,583 2,954 600.1140 EMP SRV Unemployment Insurance 2,140 1,647 1,647 1,647 1,817 Total: Employee Services 478,283 508,551 561,648 572,094 590,311 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 1,491 2,020 2,500 2,500 2,300 610.1020 SUPPLIES Operating Supplies 3,552 9,936 8,850 8,850 9,150 610.1030 SUPPLIES Lubricant & Fuels 866 279 1,500 1,200 1,200 610.1040 SUPPLIES Repair & Maintenance Supplies 347 122 250 250 250 Total: Allocated Costs
Division Total: 001 - Administration
Division Total: 104 - Human Resources
Department Total: 30 - Finance
7 610.1050 SUPPLIES Small Tools 20 - - - -
610.1060 SUPPLIES Safety Equipment & Supplies 103 243 750 750 750 620.1010 UTILITIES Electric 17,429 16,273 24,000 21,000 24,000 630.1010 COMMUNICATION Telephone 2,014 3,243 3,240 3,240 3,240 630.1020 COMMUNICATION Cellphone 2,735 2,662 3,200 2,800 3,200 630.1040 COMMUNICATION Postage 353 222 800 446 800
640.1010 SERVICES Professional & Technical 3,223 1,907 3,600 4,424 3,600 640.1020 SERVICES Contractual 2,313 7,927 5,400 3,656 4,000 650.1010 TRAINING Travel & Conference 2,300 295 2,300 1,601 2,300 650.1020 TRAINING Training & Vocational 675 90 675 1,177 675 670.1010 MAINTENANCE Repair & Maintenance 2,647 2,256 2,256 4,464 8,156 670.1030 MAINTENANCE Equipment Maintenance - - 105 - -
670.1040 MAINTENANCE Vehicle Maintenance 3,175 3,168 3,358 3,358 3,358 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,300 1,599 1,600 2,500 2,205 690.1020 SPC DEPT EXP Advertising 16 - - - -
690.1050 SPC DEPT EXP Rental 3,131 1,972 800 450 500
690.1160 SPC DEPT EXP Copy Machine Expense 7,713 675 3,783 3,783 3,783 Total: Maintenance and Operations 55,402 54,888 68,967 66,449 73,467 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 4,824 4,217 7,346 7,400
Total: Principal Pymts - Principal Payments 0 4,824 4,217 7,346 7,400 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 8,804 9,003 9,010 9,010 15,239 605.1020 ALLOC COSTS Property & Fire Insurance 4,466 2,766 2,873 2,873 7,731 605.1030 ALLOC COSTS Auto Insurance 1,350 1,490 1,490 1,490 4,085 605.1040 ALLOC COSTS Risk Management 8,038 7,319 6,934 6,934 5,303 Total: Allocated Costs 22,658 20,578 20,307 20,307 32,358 Capital Outlay
730.1040 CAPITAL OUTLAY Vehicles 4,249 - - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment - - - - - Total: Capital Outlay 4,249 0 0 0 0
Division Total: 401 - Community Services 560,592 588,841 655,139 666,196 703,536 Division: 402 - Park Services
Employee Services
600.1010 EMP SRV Regular Salaries 104,407 128,158 184,810 201,870 230,760 600.1015 EMP SRV Buy back Salaries - - 2,349 2,420 2,468 600.1020 EMP SRV Part Time Salaries 58,046 48,891 54,538 33,571 40,693 600.1030 EMP SRV Overtime 131 656 - 900 -
600.1080 EMP SRV PERS 34,456 43,155 55,418 61,061 23,390 600.1081 EMP SRV PERS Unfunded Liability - - - - 47,165 600.1090 EMP SRV Social Security 55 127 2,901 1,610 2,042 600.1100 EMP SRV Medicare 2,359 2,607 3,516 3,462 3,961 600.1110 EMP SRV Disability/Life Insurance 2,380 3,074 4,320 4,714 5,344 600.1120 EMP SRV Health/Dental/Vision Insurance 48,342 60,121 84,860 85,580 89,401 600.1130 EMP SRV Worker's Compensation 21,694 23,353 15,316 15,316 25,704 600.1140 EMP SRV Unemployment Insurance 1,613 1,990 1,323 1,323 1,977 600.1170 EMP SRV Uniform Allowance 3,111 4,118 5,608 4,214 1,684 Total: Employee Services 276,593 316,249 414,959 416,041 474,589 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 578 236 500 500 500
610.1020 SUPPLIES Operating Supplies 9,083 6,980 12,938 12,938 15,938 610.1030 SUPPLIES Lubricant & Fuels 14,199 15,073 12,500 19,221 12,500 610.1040 SUPPLIES Repair & Maintenance Supplies 17,281 15,262 14,500 16,800 14,500 610.1050 SUPPLIES Small Tools 2,998 2,119 7,050 7,190 7,050 610.1060 SUPPLIES Safety Equipment & Supplies 1,348 1,752 1,500 1,350 1,500 620.1010 UTILITIES Electric 44,651 38,478 38,000 38,000 38,000 630.1010 COMMUNICATION Telephone 229 - - - -
630.1020 COMMUNICATION Cellphone 4,646 3,943 4,500 4,000 4,500 640.1020 SERVICES Contractual 14,266 11,808 16,552 15,000 17,500 650.1020 TRAINING Training & Vocational 300 3,335 5,500 4,829 5,500 670.1010 MAINTENANCE Repair & Maintenance 11,722 26,934 10,500 11,700 10,500 670.1030 MAINTENANCE Equipment Maintenance 836 1,358 1,575 1,575 3,500 670.1040 MAINTENANCE Vehicle Maintenance 2,086 2,004 3,750 2,100 3,750 670.1050 MAINTENANCE Maintenance Contracts 112,830 115,087 121,613 121,613 128,861 690.1050 SPC DEPT EXP Rental 7,924 7,898 10,080 12,200 15,784 690.1300 SPC DEPT EXP Beautification Program - 2,584 2,500 2,500 2,500 8 Total: Maintenance and Operations 244,977 254,851 263,558 271,516 282,383 Principal Payments
710.2050 PRINCIPAL Vehicles 8,798 8,798 8,798 7,332 8,798 710.2068 PRINCIPAL Tractor 8,030 7,081 7,384 7,384 7,700 Total: Principal Payments 16,827 15,878 16,182 14,716 16,498 Interest Payments
720.2050 INTEREST Vehicles 2,641 2,641 2,641 2,641 2,641 720.2068 INTEREST Tractor - 949 646 646 330
Total: Interest Payments 2,641 3,590 3,287 3,287 2,971
Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 12,481 8,091 8,373 8,373 14,957 605.1020 ALLOC COSTS Property & Fire Insurance 6,330 2,486 2,670 2,670 7,588 605.1030 ALLOC COSTS Auto Insurance 1,214 2,980 2,980 2,980 6,536 605.1040 ALLOC COSTS Risk Management 11,396 6,578 6,444 6,444 5,205 605.1130 ALLOC COSTS Retiree Health 3,914 3,396 4,035 4,035 4,853 Total: Allocated Costs 35,335 23,531 24,502 24,502 39,139 Capital Outlay
730.1040 CAPITAL OUTLAY Vehicles 41,459 - - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment - 46,782 - - - 730.1090 CAPITAL OUTLAY Improvements - 41,491 - - -
Total: Capital Outlay 41,459 88,273 0 0 0
Division Total: 402 - Park Services 617,833 702,372 722,488 730,062 815,580 Division: 403 - Special Events
600.1020 EMP SRV Part Time Salaries - - 15,600 15,600 15,600 600.1090 EMP SRV Social Security - - 967 967 967
600.1100 EMP SRV Medicare - - 226 226 226
0 0 16,793 16,793 16,793
Maintenance and Operations
610.1020 SUPPLIES Operating Supplies 3,401 4,062 3,371 4,371 4,371 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 324 600 441 441 441 690.1020 SPC DEPT EXP Advertising 1,279 1,008 1,008 1,008 1,008 690.1050 SPC DEPT EXP Rental 1,418 1,145 1,539 1,812 2,000 690.1140 SPC DEPT EXP Independence Day Event 500 28,218 28,224 31,224 31,224 690.1290 SPC DEPT EXP Summer Night Lights Program 1,199 970 5,080 5,080 15,080 Total: Maintenance and Operations 8,121 36,002 39,663 43,936 54,124 Division Total: 403 - Special Events 8,121 36,002 56,456 60,729 70,917 Division: 404 - Youth Services
Employee Services
600.1020 EMP SRV Part Time Salaries 160,285 99,779 210,496 176,744 205,540 600.1080 EMP SRV PERS 22,966 17,031 34,334 20,401 16,231 600.1081 EMP SRV PERS Unfunded Liability - - - - 7,471
600.1090 EMP SRV Social Security - - - 145 -
600.1100 EMP SRV Medicare 2,324 1,447 2,773 2,308 2,982 600.1130 EMP SRV Worker's Compensation 19,403 28,432 28,132 28,132 23,707 600.1140 EMP SRV Unemployment Insurance 1,837 2,945 2,897 2,897 3,032 Total: Employee Services 206,816 149,634 278,632 230,627 258,963 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 355 147 350 450 450
610.1020 SUPPLIES Operating Supplies 2,748 3,740 6,050 7,050 7,400 630.1010 COMMUNICATION Telephone - - - - -
630.1020 COMMUNICATION Cellphone 3,136 2,236 3,600 3,160 3,600 650.1020 TRAINING Training & Vocational - 120 700 700 700 690.1050 SPC DEPT EXP Rental - - 250 250 250
Total: Maintenance and Operations 6,238 6,242 10,950 11,610 12,400 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 3,096 3,625 3,945 3,945 6,384 605.1020 ALLOC COSTS Property & Fire Insurance 1,570 1,114 1,258 1,258 3,239 605.1040 ALLOC COSTS Risk Management 2,827 2,947 3,036 3,036 2,221 Total: Allocated Costs 7,493 7,686 8,239 8,239 11,844
Division Total: 404 - Youth Services 220,547 163,563 297,821 250,476 283,207 Division: 406 - Sportsplex
Employee Services
600.1010 EMP SRV Regular Salaries - 4,867 45,510 47,819 53,784 600.1015 EMP SRV Buy back Salaries - - - 333 -
600.1020 EMP SRV Part Time Salaries 59,287 7,044 30,000 25,000 47,736 Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 9 600.1080 EMP SRV PERS - 234 3,918 4,117 4,018
600.1081 EMP SRV PERS Unfunded Liability - - - - 500
600.1090 EMP SRV Social Security 3,676 437 1,500 1,500 2,961 600.1100 EMP SRV Medicare 860 168 660 749 1,473
600.1110 EMP SRV Disability/Life Insurance - 1,047 1,047 1,189 1,237 600.1120 EMP SRV Health/Dental/Vision Insurance - - 22,000 20,240 20,000 600.1130 EMP SRV Worker's Compensation 10,376 7,108 3,211 3,211 2,706 600.1140 EMP SRV Unemployment Insurance 982 736 331 331 346 Total: Employee Services 75,181 21,640 108,177 104,489 134,761 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 399 105 608 1,608 1,608 610.1020 SUPPLIES Operating Supplies 1,891 3,080 5,350 5,350 5,350 610.1040 SUPPLIES Repair & Maintenance Supplies 2,316 4,513 5,000 4,000 4,000 610.1060 SUPPLIES Safety Equipment & Supplies 199 135 354 454 454 610.1070 SUPPLIES Athletic Supplies 3,009 646 4,340 4,340 5,000 620.1010 UTILITIES Electric 20,660 12,453 19,150 19,150 19,150 630.1010 COMMUNICATION Telephone 4,546 773 1,800 1,100 1,800 640.1020 SERVICES Contractual 4,619 5,307 4,000 6,480 10,000 670.1020 MAINTENANCE Building Maintenance 2,092 8,170 5,220 5,220 2,550 690.1020 SPC DEPT EXP Advertising 1,200 - 3,000 3,000 2,000 Total: Maintenance and Operations 40,931 35,182 48,822 50,702 51,912 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 1,750 1,672 2,411 2,411 3,461 605.1020 ALLOC COSTS Property & Fire Insurance 888 514 769 769 1,756 605.1040 ALLOC COSTS Risk Management 1,598 1,359 1,856 1,856 1,204 Total: Allocated Costs 4,236 3,545 5,036 5,036 6,421
Division Total: 406 - Sportsplex 120,347 60,367 162,035 160,227 193,094 Division: 407 - Sports
Employee Services
600.1020 EMP SRV Part Time Salaries 58,329 24,964 90,000 90,000 90,000 600.1080 EMP SRV PERS 3,079 275 3,500 3,500 2,000
600.1090 EMP SRV Social Security 3,592 1,548 5,500 5,500 5,500 600.1100 EMP SRV Medicare 846 362 1,500 1,500 1,500
600.1130 EMP SRV Worker's Compensation 24,591 22,719 22,480 22,480 18,944 600.1140 EMP SRV Unemployment Insurance 2,328 2,353 2,315 2,315 2,423 Total: Employee Services 92,764 52,221 125,295 125,295 120,367 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 294 223 350 350 350
610.1020 SUPPLIES Operating Supplies 12,689 11,272 14,054 14,054 14,054 610.1040 SUPPLIES Repair & Maintenance Supplies 389 - 500 500 4,500 610.1060 SUPPLIES Safety Equipment & Supplies - - 100 100 100 610.1070 SUPPLIES Athletic Supplies 11,612 22,617 24,600 36,500 34,000 630.1020 COMMUNICATION Cellphone 821 686 800 800 800
640.1080 SERVICES Other Fees 717 563 900 900 900
650.1020 TRAINING Training & Vocational - 3,120 1,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 159 165 200 200 200 690.1050 SPC DEPT EXP Rental 6,723 353 7,000 7,000 7,000 Total: Maintenance and Operations 33,403 38,998 49,504 61,404 62,904 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 3,043 2,897 2,577 2,577 3,853 605.1020 ALLOC COSTS Property & Fire Insurance 1,543 890 822 822 1,955 605.1040 ALLOC COSTS Risk Management 2,778 2,355 1,983 1,983 1,341 7,364 6,142 5,382 5,382 7,149
133,531 97,361 180,181 192,081 190,420
Division: 408 - Senior Citizens
Employee Services
600.1010 EMP SRV Regular Salaries 57,044 59,917 58,434 60,197 61,399 600.1015 EMP SRV Buy back Salaries - - 1,119 1,153 1,176 600.1020 EMP SRV Part Time Salaries 4,454 4,907 7,280 7,800 7,956 600.1080 EMP SRV PERS 15,563 22,118 21,019 21,875 6,674 600.1081 EMP SRV PERS Unfunded Liability - - - - 17,400 600.1090 EMP SRV Social Security 276 304 452 484 494
600.1100 EMP SRV Medicare 869 909 953 986 1,006
600.1110 EMP SRV Disability/Life Insurance 1,344 1,372 1,344 1,385 1,412 600.1120 EMP SRV Health/Dental/Vision Insurance 23,560 23,541 22,000 22,000 20,000 600.1130 EMP SRV Worker's Compensation 653 718 648 648 703 Total: Allocated Costs
Division Total: 407 - Sports
10 600.1140 EMP SRV Unemployment Insurance 336 420 413 413 433 Total: Employee Services 104,099 114,207 113,662 116,941 118,653 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 632 749 1,000 1,400 1,400 610.1020 SUPPLIES Operating Supplies 2,820 2,819 5,000 5,500 5,500 610.1030 SUPPLIES Lubricant & Fuels 67 241 205 436 190
620.1010 UTILITIES Electric 11,104 10,145 12,500 12,500 12,500 620.1020 UTILITIES Gas 1,881 1,742 1,200 1,943 1,500
630.1010 COMMUNICATION Telephone 1,450 1,528 2,000 2,000 1,200 630.1040 COMMUNICATION Postage 30 29 - 20 15
640.1020 SERVICES Contractual 1,645 1,455 1,500 3,853 5,490 670.1020 MAINTENANCE Building Maintenance 1,585 588 1,500 1,500 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 749 759 1,000 640 600 690.1050 SPC DEPT EXP Rental 5,444 1,242 2,990 2,990 2,000 690.1170 SPC DEPT EXP Senior Citizens Meals 44,104 50,160 63,360 66,633 69,768 Total: Maintenance and Operations 71,509 71,456 92,255 99,415 101,663 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 2,345 3,000 3,000 3,000
Account Classification Total: Principal Pymts - Principal Payments 0 2,345 3,000 3,000 3,000 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 2,659 2,769 2,822 2,822 4,605 605.1020 ALLOC COSTS Property & Fire Insurance 1,349 851 900 900 2,336 605.1040 ALLOC COSTS Risk Management 2,428 2,251 2,172 2,172 1,603 605.1060 ALLOC COSTS Custodian 20,841 14,889 16,921 16,921 20,359 605.1170 ALLOC COSTS Property Maintenance 40,294 34,872 44,587 44,587 57,500 Total: Allocated Costs 67,571 55,631 67,402 67,402 86,403 Capital Outlay
730.1020 CAPITAL OUTLAY Buildings 24,750 8,500 - - -
Total: Capital Outlay 24,750 8,500 0 0 0
Division Total: 408 - Senior Citizens 267,929 252,138 276,319 286,758 309,719 Department Total: Parks & Community Services 1,928,900 1,900,645 2,350,439 2,346,529 2,566,473 Department: 50 - Police
Division: 001 - Administration
Employee Services
600.1010 EMP SRV Regular Salaries 405,326 437,729 422,032 448,384 473,613 600.1015 EMP SRV Buy back Salaries 13,938 5,534 13,813 14,349 27,156 600.1080 EMP SRV PERS 162,657 190,272 184,582 193,107 86,290 600.1081 EMP SRV PERS Unfunded Liability - - - - 159,839 600.1100 EMP SRV Medicare 5,982 6,316 6,247 6,629 7,007 600.1110 EMP SRV Disability/Life Insurance 9,456 9,584 9,909 10,515 11,116 600.1120 EMP SRV Health/Dental/Vision Insurance 94,239 94,164 88,000 88,000 83,677 600.1130 EMP SRV Worker's Compensation 20,887 20,048 17,268 17,268 21,061 600.1140 EMP SRV Unemployment Insurance 1,345 1,345 1,323 1,323 1,039 600.1170 EMP SRV Uniform Allowance 2,400 3,000 3,000 3,000 3,213 Total: Employee Services 716,230 767,991 746,174 782,575 874,011 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 405 561 750 750 750
610.1020 SUPPLIES Operating Supplies 1,475 2,285 2,000 2,500 2,500 610.1030 SUPPLIES Lubricant & Fuels 4,055 3,483 4,500 8,000 9,000 610.1080 SUPPLIES Volunteers Supplies 3,663 2,384 8,150 8,150 8,150 610.1110 SUPPLIES Explorers Supplies 1,049 1,881 1,900 1,900 1,900 620.1010 UTILITIES Electric 4,550 4,740 4,500 5,000 5,000 620.1020 UTILITIES Gas 108 60 180 180 180
620.1040 UTILITIES Cable 648 599 650 750 750
630.1010 COMMUNICATION Telephone 249 250 390 300 300
630.1020 COMMUNICATION Cellphone 2,903 2,389 3,000 3,000 3,000 630.1040 COMMUNICATION Postage 31 31 190 190 190
640.1010 SERVICES Professional & Technical 1,230 1,716 4,450 4,450 4,450 640.1020 SERVICES Contractual 942 2,961 4,500 4,500 4,500 650.1010 TRAINING Travel & Conference 835 - 2,500 2,500 2,500 650.1020 TRAINING Training & Vocational 1,171 75 1,000 1,000 1,000 670.1010 MAINTENANCE Repair & Maintenance - 2,753 75,000 25,000 15,000 670.1020 MAINTENANCE Building Maintenance - 86,324 - - - 670.1040 MAINTENANCE Vehicle Maintenance 3,175 3,168 6,408 6,408 4,500 670.1050 MAINTENANCE Maintenance Contracts 2,040 2,015 2,500 4,000 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,438 1,510 1,700 1,700 1,700 11 690.1030 SPC DEPT EXP Printing & Binding 2 2 90 90 90 690.1190 SPC DEPT EXP Police Advisor Commission - - 95 95 95 690.1350 SPC DEPT EXP Summer Camp - - 1,500 1,500 1,500 799.2000 MISCELLANEOUS Bad Debts Expense 27,066 - - 56,431 - Total: Maintenance and Operations 57,035 119,188 125,953 138,394 71,555 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 803 803 803 803
Account Classification Total: Principal Pymts - Principal Payments 0 803 803 803 803 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 11,336 11,049 11,068 11,068 19,243 605.1020 ALLOC COSTS Property & Fire Insurance 5,750 3,395 3,529 3,529 9,762 605.1030 ALLOC COSTS Auto Insurance 2,025 2,235 2,235 2,235 3,268 605.1040 ALLOC COSTS Risk Management 10,351 8,983 8,517 8,517 6,696 605.1130 ALLOC COSTS Retiree Health 19,187 15,993 13,664 13,664 13,374 Total: Allocated Costs 48,649 41,655 39,013 39,013 52,343 Capital Outlay
730.1070 CAPITAL OUTLAY Machinery and Equipment 12,220 18,401 - - - 730.1090 CAPITAL OUTLAY Improvements 13,400 11,468 - - - Total: Capital Outlay 25,620 29,870 0 0 0
Transfer
900.304 TRSF OUT Federal (COPS) Program 987 - - - -
Total: Transfer 987 0 0 0 0
Division Total: 001 - Administration 848,521 959,505 911,943 960,785 998,712 Division: 502 - Patrol
Employee Services
600.1010 EMP SRV Regular Salaries 1,859,610 1,768,836 1,996,162 1,909,815 2,219,218 600.1015 EMP SRV Buy back Salaries 30,516 23,891 41,644 38,326 44,969 600.1020 EMP SRV Part Time Salaries 4,589 3,307 50,000 35,000 50,000 600.1030 EMP SRV Overtime 225,496 264,226 185,000 260,000 185,000 600.1050 EMP SRV Standby 221 458 - 21 -
600.1060 EMP SRV Holiday 89,143 80,135 98,540 94,730 99,606 600.1080 EMP SRV PERS 668,505 636,272 655,023 655,023 351,942 600.1081 EMP SRV PERS Unfunded Liability - - - - 390,682 600.1090 EMP SRV Social Security 568 114 4,000 3,000 4,000 600.1100 EMP SRV Medicare 31,477 30,002 30,718 29,462 32,525 600.1110 EMP SRV Disability/Life Insurance 47,060 47,530 48,716 46,585 51,590 600.1120 EMP SRV Health/Dental/Vision Insurance 490,836 460,392 490,600 442,310 445,000 600.1130 EMP SRV Worker's Compensation 148,380 142,807 128,407 128,407 160,061 600.1140 EMP SRV Unemployment Insurance 7,401 7,396 7,607 7,607 7,893 600.1170 EMP SRV Uniform Allowance 25,449 32,761 22,300 20,800 25,000 Total: Employee Services 3,629,250 3,498,126 3,758,717 3,671,086 4,067,486 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 462 1,475 1,250 2,250 2,500 610.1020 SUPPLIES Operating Supplies 15,721 25,967 18,000 25,000 25,000 610.1030 SUPPLIES Lubricant & Fuels 53,538 61,029 55,000 65,000 67,500 610.1090 SUPPLIES Prisoner Supplies 4,296 3,335 5,000 5,000 5,000 620.1010 UTILITIES Electric 36,150 37,698 38,000 40,000 40,000 620.1020 UTILITIES Gas 863 477 800 800 800
630.1010 COMMUNICATION Telephone 1,990 1,999 2,500 2,500 2,500 630.1020 COMMUNICATION Cellphone 1,936 1,889 2,500 2,500 2,500 630.1030 COMMUNICATION Internet 3,145 3,069 3,200 3,200 3,200 630.1040 COMMUNICATION Postage - 16 90 90 90
640.1010 SERVICES Professional & Technical 35,269 44,370 30,000 47,500 47,500 640.1020 SERVICES Contractual 7,775 1,700 12,187 12,187 12,187 650.1010 TRAINING Travel & Conference - - 500 500 500
650.1020 TRAINING Training & Vocational 2,836 4,035 18,000 18,000 18,000 670.1050 MAINTENANCE Maintenance Contracts 18,167 16,060 20,000 20,000 25,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,248 2,733 2,750 2,750 2,750 690.1020 SPC DEPT EXP Advertising 32 - 750 750 750
690.1030 SPC DEPT EXP Printing & Binding 898 1,990 2,000 2,000 2,500 690.1180 SPC DEPT EXP Community Promotion / Misc 2,103 1,187 2,000 2,000 2,000 690.1200 SPC DEPT EXP Armory/Range Expense 19,651 43,728 25,000 35,000 40,000 Total: Maintenance and Operations 207,080 252,755 239,527 287,027 300,277 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 3,010 3,010 3,010 3,010
Account Classification Total: Principal Pymts - Principal Payments 0 3,010 3,010 3,010 3,010 12 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 59,992 58,126 58,405 58,405 88,204 605.1020 ALLOC COSTS Property & Fire Insurance 30,431 17,859 18,622 18,622 44,748 605.1030 ALLOC COSTS Auto Insurance 16,875 14,155 14,155 14,155 15,523 605.1040 ALLOC COSTS Risk Management 54,775 47,259 44,946 44,946 30,694 605.1130 ALLOC COSTS Retiree Health 6,487 6,487 6,649 6,649 6,681 Total: Allocated Costs 168,560 143,886 142,777 142,777 185,850 Capital Outlay
730.1040 CAPITAL OUTLAY Vehicles 1,893 52,020 39,532 56,834 - 730.1070 CAPITAL OUTLAY Machinery and Equipment 22,860 19,788 757,000 757,000 15,000 Total: Capital Outlay 24,753 71,808 796,532 813,834 15,000 Division Total: 502 - Patrol 4,029,643 3,969,585 4,940,563 4,917,734 4,571,623 Division: 503 - Investigative
Employee Services
600.1010 EMP SRV Regular Salaries 233,691 248,843 328,887 338,753 360,310 600.1015 EMP SRV Buy back Salaries 2,667 3,948 7,184 7,399 7,547 600.1020 EMP SRV Part Time Salaries 2,722 - - - -
600.1030 EMP SRV Overtime 23,056 12,093 20,000 26,000 21,000 600.1050 EMP SRV Standby 2,465 2,079 2,600 2,600 2,600
600.1060 EMP SRV Holiday 9,698 9,698 14,066 14,488 14,488 600.1080 EMP SRV PERS 87,480 107,100 142,203 146,431 64,886 600.1081 EMP SRV PERS Unfunded Liability - - - - 121,142 600.1100 EMP SRV Medicare 3,881 3,829 5,017 5,165 5,268 600.1110 EMP SRV Disability/Life Insurance 5,784 5,789 7,957 8,193 8,355 600.1120 EMP SRV Health/Dental/Vision Insurance 68,867 70,623 88,000 88,000 80,000 600.1130 EMP SRV Worker's Compensation 17,043 16,228 14,377 14,377 21,061 600.1140 EMP SRV Unemployment Insurance 1,009 1,008 992 992 1,039 600.1170 EMP SRV Uniform Allowance 2,265 2,725 3,000 3,210 3,210 Total: Employee Services 460,628 483,963 634,283 655,608 710,906 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 403 823 1,000 1,000 1,000 610.1020 SUPPLIES Operating Supplies 6,226 8,923 7,500 10,000 10,000 610.1030 SUPPLIES Lubricant & Fuels 4,261 6,252 4,750 8,500 11,000 620.1010 UTILITIES Electric 4,237 4,709 4,500 5,000 5,000 620.1020 UTILITIES Gas 108 60 180 180 180
630.1010 COMMUNICATION Telephone 472 520 550 550 550
630.1020 COMMUNICATION Cellphone 1,452 1,416 1,400 1,400 1,400 630.1030 COMMUNICATION Internet 1,210 1,180 1,400 1,400 1,400 630.1040 COMMUNICATION Postage 17 151 200 200 200
640.1010 SERVICES Professional & Technical 17,549 17,592 17,500 17,500 20,000 640.1020 SERVICES Contractual 1,768 194 150 150 200
650.1010 TRAINING Travel & Conference - - 1,500 1,500 1,500 650.1020 TRAINING Training & Vocational 736 425 500 800 800 670.1050 MAINTENANCE Maintenance Contracts 1,994 2,015 2,500 2,500 2,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 200 203 350 350 350 690.1230 SPC DEPT EXP Informant Expenses 800 800 1,200 1,200 1,200 Total: Maintenance and Operations 41,433 45,264 45,180 52,230 57,280 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 1,605 1,605 1,605 1,605
Account Classification Total: Principal Pymts - Principal Payments 0 1,605 1,605 1,605 1,605 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 7,703 7,488 7,539 7,539 15,014 605.1020 ALLOC COSTS Property & Fire Insurance 3,907 2,301 2,404 2,404 7,617 605.1030 ALLOC COSTS Auto Insurance 1,350 2,235 2,235 2,235 1,634 605.1040 ALLOC COSTS Risk Management 7,033 6,088 5,802 5,802 5,224 Total: Allocated Costs 19,993 18,112 17,980 17,980 29,489 Capital Outlay
730.1070 CAPITAL OUTLAY Machinery and Equipment - - - 7,000 - Total: Capital Outlay 0 0 0 7,000 0
Division Total: 503 - Investigative 522,053 548,944 699,048 734,423 799,280 Division: 504 - Records & Communication
Employee Services
600.1010 EMP SRV Regular Salaries 242,418 247,050 248,121 283,283 322,002 600.1015 EMP SRV Buy back Salaries 1,890 1,890 2,834 3,752 4,960 600.1030 EMP SRV Overtime 8,072 7,803 8,000 9,000 9,000 600.1060 EMP SRV Holiday 10,057 10,177 10,204 10,512 10,512 13 600.1080 EMP SRV PERS 55,400 84,806 74,161 85,987 32,607 600.1081 EMP SRV PERS Unfunded Liability - - - - 73,997 600.1100 EMP SRV Medicare 3,699 3,787 3,769 4,283 4,713 600.1110 EMP SRV Disability/Life Insurance 5,818 5,881 5,978 6,794 7,475 600.1120 EMP SRV Health/Dental/Vision Insurance 118,639 118,564 110,000 120,120 120,000 600.1130 EMP SRV Worker's Compensation 3,263 2,871 2,594 2,594 2,813 600.1140 EMP SRV Unemployment Insurance 1,682 1,681 1,654 1,654 1,731 600.1170 EMP SRV Uniform Allowance 2,000 2,800 1,600 3,000 3,000 Total: Employee Services 452,938 487,310 468,915 530,979 592,810 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 498 1,084 900 1,100 1,250 610.1020 SUPPLIES Operating Supplies 2,470 4,664 2,700 4,500 4,500 620.1010 UTILITIES Electric 11,579 11,773 12,000 12,000 12,000 620.1020 UTILITIES Gas 270 149 300 300 300
630.1010 COMMUNICATION Telephone 4,045 4,349 4,250 4,250 4,250 630.1020 COMMUNICATION Cellphone 726 708 800 800 800
630.1040 COMMUNICATION Postage 1,114 1,148 1,450 1,450 1,450 640.1010 SERVICES Professional & Technical 6,763 8,467 7,200 9,000 9,000 640.1020 SERVICES Contractual 5,037 559 2,635 1,500 1,500 650.1010 TRAINING Travel & Conference 1,388 - 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 278 - 600 600 600 670.1050 MAINTENANCE Maintenance Contracts 9,934 10,133 15,000 15,000 17,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 60 160 250 250 250 690.1020 SPC DEPT EXP Advertising - - 100 100 100
Total: Maintenance and Operations 44,161 43,195 51,685 54,350 57,000 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 4,615 4,615 4,615 4,615
Account Classification Total: Principal Pymts - Principal Payments 0 4,615 4,615 4,615 4,615 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 7,668 7,624 7,663 7,663 11,578 605.1020 ALLOC COSTS Property & Fire Insurance 3,890 2,342 2,443 2,443 5,874 605.1040 ALLOC COSTS Risk Management 7,002 6,198 5,897 5,897 4,029 Total: Allocated Costs 18,560 16,164 16,003 16,003 21,481 Division Total: 504 - Records & Communication 515,659 551,284 541,218 605,947 675,906 Division: 505 - Animal Control
Employee Services
600.1010 EMP SRV Regular Salaries - 384 - - -
600.1020 EMP SRV Part Time Salaries 52,568 44,138 53,926 48,752 56,666 600.1080 EMP SRV PERS 15,407 3,312 4,644 4,198 4,232
600.1081 EMP SRV PERS Unfunded Liability - - - - 526
600.1100 EMP SRV Medicare 718 640 782 707 822
600.1130 EMP SRV Worker's Compensation 9,847 9,477 8,151 8,151 8,151 600.1140 EMP SRV Unemployment Insurance 491 491 483 483 483 600.1170 EMP SRV Uniform Allowance 150 1,848 330 1,000 1,000 Total: Employee Services 79,181 60,291 68,316 63,291 71,880 Maintenance and Operations
610.1020 SUPPLIES Operating Supplies 851 875 800 5,000 2,000 610.1030 SUPPLIES Lubricant & Fuels 4,664 4,793 7,000 8,500 9,500 620.1010 UTILITIES Electric 22 - - - -
630.1020 COMMUNICATION Cellphone 242 236 250 250 250
640.1010 SERVICES Professional & Technical 11,529 10,309 10,500 12,500 12,500 640.1020 SERVICES Contractual 56,740 56,740 56,740 56,740 56,740 650.1020 TRAINING Training & Vocational - 1,390 135 300 300 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 29 788 250 250 250 Total: Maintenance and Operations 74,077 75,131 75,675 83,540 81,540 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 2,697 2,575 2,312 2,312 3,174 605.1020 ALLOC COSTS Property & Fire Insurance 1,368 791 737 737 1,610 605.1030 ALLOC COSTS Auto Insurance 1,350 1,490 1,490 1,490 1,634 605.1040 ALLOC COSTS Risk Management 2,463 2,094 1,779 1,779 1,105 Total: Allocated Costs 7,878 6,950 6,318 6,318 7,523
Division Total: 505 - Animal Control 161,136 142,371 150,309 153,149 160,943 Division: 506 - Community Service Officer
Employee Services
600.1010 EMP SRV Regular Salaries 89,435 80,277 89,294 71,584 46,870 600.1015 EMP SRV Buy back Salaries - - 2,517 2,706 1,764 14 600.1030 EMP SRV Overtime 157 - - 651 -
600.1080 EMP SRV PERS 21,502 33,014 32,120 25,748 5,095 600.1081 EMP SRV PERS Unfunded Liability - - - - 13,044 600.1100 EMP SRV Medicare 1,230 1,157 1,294 1,038 680
600.1110 EMP SRV Disability/Life Insurance 2,054 2,056 2,054 2,114 1,078 600.1120 EMP SRV Health/Dental/Vision Insurance 47,119 47,082 44,000 33,880 20,000 600.1130 EMP SRV Worker's Compensation 13,489 12,982 11,166 11,166 14,040 600.1140 EMP SRV Unemployment Insurance 673 672 661 661 692 Total: Employee Services 175,660 177,239 183,106 149,548 103,263 Maintenance and Operations
610.1020 SUPPLIES Operating Supplies 129 1,233 1,000 1,000 1,000 610.1030 SUPPLIES Lubricant & Fuels 2,140 2,934 3,500 3,500 3,500 620.1010 UTILITIES Electric 245 222 400 400 400
620.1020 UTILITIES Gas 181 - 400 200 200
640.1010 SERVICES Professional & Technical - 134 350 350 350 640.1020 SERVICES Contractual - - - - -
650.1020 TRAINING Training & Vocational - - 90 90 90
670.1040 MAINTENANCE Vehicle Maintenance - - - 1,000 1,000 Total: Maintenance and Operations 2,695 4,523 5,740 6,540 6,540 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 2,858 2,803 2,815 2,815 4,163 605.1020 ALLOC COSTS Property & Fire Insurance 1,450 861 897 897 2,112 605.1030 ALLOC COSTS Auto Insurance 1,350 1,490 1,490 1,490 2,451 605.1040 ALLOC COSTS Risk Management 2,609 2,279 2,166 2,166 1,449 Total: Allocated Costs 8,267 7,433 7,368 7,368 10,175
730.1040 CAPITAL OUTLAY Vehicles - 27,859 - - -
0 27,859 0 0 0
Division Total: 506 - Community Service Officer 186,622 217,055 196,214 163,456 119,978 Department Total: 50 - Police 6,263,635 6,388,745 7,439,295 7,535,494 7,326,442 Department: 60 - Fire
Division: 001 - Administration
Employee Services
600.1010 EMP SRV Regular Salaries 1,258,273 1,369,121 1,247,701 1,235,658 1,291,245 600.1015 EMP SRV Buy back Salaries 3,839 26,206 29,685 25,285 41,657 600.1020 EMP SRV Part Time Salaries 14,691 21,658 22,000 15,000 22,000 600.1030 EMP SRV Overtime 106,212 132,694 100,000 163,302 128,825 600.1080 EMP SRV PERS 439,705 431,577 400,826 384,841 210,689 600.1081 EMP SRV PERS Unfunded Liability - - - - 288,614 600.1090 EMP SRV Social Security 1,631 759 2,000 2,000 2,000 600.1100 EMP SRV Medicare 20,411 22,788 18,264 18,073 18,864 600.1110 EMP SRV Disability/Life Insurance 30,738 30,888 28,969 28,667 29,924 600.1120 EMP SRV Health/Dental/Vision Insurance 348,903 374,854 335,500 323,895 290,000 600.1130 EMP SRV Worker's Compensation 193,925 159,210 157,261 157,261 167,260 600.1140 EMP SRV Unemployment Insurance 6,055 5,378 5,292 5,292 5,539 600.1170 EMP SRV Uniform Allowance 8,400 9,026 9,450 9,275 8,750 600.1200 EMP SRV Reserve Officer Uniform Allowanc 87 - - - - Total: Employee Services 2,432,871 2,584,159 2,356,948 2,368,549 2,505,367 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 1,619 1,261 1,145 1,145 1,145 610.1020 SUPPLIES Operating Supplies - - - - 5,000
610.1030 SUPPLIES Lubricant & Fuels 15,461 18,026 15,728 33,380 27,228 610.1040 SUPPLIES Repair & Maintenance Supplies 2,319 2,249 6,863 2,448 3,448 610.1060 SUPPLIES Safety Equipment & Supplies - - - - 4,000 610.1110 SUPPLIES Explorers Supplies - - - - 4,600
620.1010 UTILITIES Electric 9,180 10,503 9,200 11,675 11,675 620.1020 UTILITIES Gas 657 862 976 1,207 1,198
630.1010 COMMUNICATION Telephone 3,990 3,177 4,120 3,465 3,498 630.1020 COMMUNICATION Cellphone 7,198 7,902 7,422 8,641 9,012 630.1040 COMMUNICATION Postage 833 724 682 705 682
640.1010 SERVICES Professional & Technical 5,992 6,709 5,331 7,933 8,481 640.1020 SERVICES Contractual 290 417 417 728 729
650.1010 TRAINING Travel & Conference 58 1,059 1,278 2,877 2,977 650.1020 TRAINING Training & Vocational 9,031 8,323 13,666 16,500 15,500 650.1030 TRAINING Fire Prevention Training 2,201 2,844 2,575 4,279 2,575 670.1020 MAINTENANCE Building Maintenance 4,359 877 1,200 8,200 1,200 Capital Outlay
Total: Capital Outlay
15 670.1030 MAINTENANCE Equipment Maintenance 4,524 11,830 6,909 11,859 12,859 670.1040 MAINTENANCE Vehicle Maintenance 3,175 47,951 5,665 5,135 5,665 670.1050 MAINTENANCE Maintenance Contracts 20,335 20,804 19,562 20,883 20,883 670.1060 MAINTENANCE Fire Prevention Maintenance 1,021 815 631 1,500 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,220 1,997 2,050 2,282 2,354 690.1020 SPC DEPT EXP Advertising - - - 3,500 -
690.1030 SPC DEPT EXP Printing & Binding 0 2 - - -
690.1210 SPC DEPT EXP Reserve Officer Uniform 5,170 5,110 3,850 11,313 3,850 690.1220 SPC DEPT EXP Physical Examination 9,061 3,580 3,164 7,866 3,164 Total: Maintenance and Operations 108,695 157,022 112,434 167,521 153,223 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 3,606 4,440 4,440 4,440
Account Classification Total: Principal Pymts - Principal Payments 0 3,606 4,440 4,440 4,440 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 41,129 38,677 38,259 38,259 54,533 605.1020 ALLOC COSTS Property & Fire Insurance 20,862 11,883 12,198 12,198 27,666 605.1030 ALLOC COSTS Auto Insurance 6,075 6,705 6,705 6,705 9,804 605.1040 ALLOC COSTS Risk Management 37,552 31,446 29,443 29,443 18,977 605.1130 ALLOC COSTS Retiree Health 13,848 13,540 24,944 24,944 24,723 Total: Allocated Costs 119,466 102,251 111,549 111,549 135,703 Division Total: 001 - Administration 2,661,031 2,847,038 2,585,371 2,652,059 2,798,733 Division: 601 - Ambulance
Employee Services
600.1010 EMP SRV Regular Salaries 5,972 - - - -
600.1080 EMP SRV PERS 299 - - - -
600.1090 EMP SRV Social Security 757 - - - -
600.1100 EMP SRV Medicare 85 - - - -
600.1120 EMP SRV Health/Dental/Vision Insurance 1,773 - - - - Total: Employee Services 8,886 0 0 0 0
Division Total: 601 - Ambulance 8,886 0 0 0 0
Department Total: 60 - Fire 2,669,917 2,847,038 2,585,371 2,652,059 2,798,733 Department: 80 - Community Development
Division: 801 - Engineering
Employee Services
600.1010 EMP SRV Regular Salaries 32,504 33,412 31,576 31,576 35,037 600.1015 EMP SRV Buy back Salaries 605 1,210 2,750 2,750 1,271 600.1080 EMP SRV PERS 8,068 7,857 11,869 11,869 3,809
600.1081 EMP SRV PERS Unfunded Liability - - - - 9,401
600.1100 EMP SRV Medicare 461 491 478 478 508
600.1110 EMP SRV Disability/Life Insurance 759 771 759 759 806 600.1120 EMP SRV Health/Dental/Vision Insurance 9,967 10,693 9,680 9,680 8,800 Total: Employee Services 52,364 54,433 57,112 57,112 59,632 Maintenance and Operations
630.1040 COMMUNICATION Postage 12 1 - - -
640.1020 SERVICES Contractual 513,671 377,608 350,000 350,000 350,000 Total: Maintenance and Operations 513,683 377,609 350,000 350,000 350,000 Division Total: 801 - Engineering 566,046 432,042 407,112 407,112 409,632 Division: 802 - Planning
Employee Services
600.1010 EMP SRV Regular Salaries 25,414 34,827 34,276 35,287 116,409 600.1015 EMP SRV Buy back Salaries - 482 646 665 3,058
600.1080 EMP SRV PERS 6,962 7,798 12,329 12,692 12,347
600.1081 EMP SRV PERS Unfunded Liability - - - - 32,031 600.1100 EMP SRV Medicare 340 478 497 512 1,701
600.1110 EMP SRV Disability/Life Insurance 589 790 789 811 2,697 600.1120 EMP SRV Health/Dental/Vision Insurance 11,558 15,618 14,740 14,740 33,400 600.1130 EMP SRV Worker's Compensation - 287 348 348 348 600.1140 EMP SRV Unemployment Insurance - 168 222 222 222 Total: Employee Services 44,863 60,448 63,847 65,277 202,213 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 45 - - - -
610.1020 SUPPLIES Operating Supplies 74 72 100 2,500 100 620.1020 UTILITIES Gas - - 20 20 -
630.1010 COMMUNICATION Telephone 1 - 200 100 100
630.1040 COMMUNICATION Postage 219 221 400 400 100
640.1010 SERVICES Professional & Technical 60 - 50,000 50,000 50,000 16 640.1020 SERVICES Contractual 389,681 253,123 160,000 300,000 200,000 640.1140 SERVICES Commission 630 1,340 1,000 2,000 1,000 640.1190 SERVICES General Plan Update - - - 106,500 -
640.1191 SERVICES Zoning Ordinance - - - 89,125 -
650.1010 TRAINING Travel & Conference - - 100 - -
650.1020 TRAINING Training & Vocational - 745 1,000 2,000 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 690 371 500 - - 690.1030 SPC DEPT EXP Printing & Binding 187 - 3,000 825 841 Total: Maintenance and Operations 391,587 255,872 216,320 553,470 253,641 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance - 4,138 3,380 3,380 6,176 605.1020 ALLOC COSTS Property & Fire Insurance - 1,272 1,078 1,078 3,133 605.1030 ALLOC COSTS Auto Insurance - 745 745 745 980
605.1040 ALLOC COSTS Risk Management - 3,365 2,601 2,601 2,149 Total: Allocated Costs 0 9,520 7,804 7,804 12,438
Division Total: 802 - Planning 436,450 325,840 287,971 626,551 468,292 Division: 803 - Code Enforcement
Employee Services
600.1010 EMP SRV Regular Salaries 43,818 56,443 59,277 61,040 110,419 600.1015 EMP SRV Buy back Salaries - - - 1,153 2,083
600.1020 EMP SRV Part Time Salaries - - 31,231 8,547 -
600.1080 EMP SRV PERS 4,689 5,197 7,793 5,992 9,870
600.1081 EMP SRV PERS Unfunded Liability - - - - 13,861 600.1090 EMP SRV Social Security - - 1,936 - -
600.1100 EMP SRV Medicare 653 820 1,313 1,009 1,601
600.1110 EMP SRV Disability/Life Insurance 1,363 1,364 1,363 1,404 2,540 600.1120 EMP SRV Health/Dental/Vision Insurance 23,560 23,509 22,000 22,000 40,000 600.1130 EMP SRV Worker's Compensation 4,521 3,945 3,829 3,829 7,788 600.1140 EMP SRV Unemployment Insurance 336 336 331 331 599 600.1170 EMP SRV Uniform Allowance - 295 600 600 600
Total: Employee Services 78,940 91,909 129,673 105,905 189,361 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 518 498 500 2,100 500 610.1020 SUPPLIES Operating Supplies 561 349 500 1,000 500 610.1030 SUPPLIES Lubricant & Fuels 805 1,272 1,000 2,000 1,000 620.1010 UTILITIES Electric 647 2,760 2,500 2,500 2,500 620.1020 UTILITIES Gas 63 83 100 200 100
630.1010 COMMUNICATION Telephone 276 300 350 350 350
630.1020 COMMUNICATION Cellphone 748 1,254 650 1,000 650 630.1040 COMMUNICATION Postage 180 130 260 600 260
640.1010 SERVICES Professional & Technical 4 - - - -
640.1020 SERVICES Contractual 3,574 1,270 2,000 2,000 2,000 650.1010 TRAINING Travel & Conference - 610 - 1,000 660 650.1020 TRAINING Training & Vocational 138 504 1,000 340 340 670.1010 MAINTENANCE Repair & Maintenance - - 100 - -
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 636 101 1,000 1,000 1,000 Total: Maintenance and Operations 8,151 9,131 9,960 14,090 9,860 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 703 703 717 731
Account Classification Total: Principal Pymts - Principal Payments 0 703 703 717 731 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 1,567 1,556 2,253 2,253 3,094 605.1020 ALLOC COSTS Property & Fire Insurance 795 478 718 718 1,569 605.1030 ALLOC COSTS Auto Insurance - 745 745 745 1,634 605.1040 ALLOC COSTS Risk Management 1,431 1,265 1,734 1,734 1,077 Total: Allocated Costs 3,793 4,044 5,450 5,450 7,374
Division Total: 803 - Code Enforcement 90,884 105,787 145,786 126,162 207,326 Division: 805 - Building
Employee Services
600.1010 EMP SRV Regular Salaries 83,310 90,760 93,976 93,976 97,583 600.1015 EMP SRV Buy back Salaries - - - 1,046 2,297
600.1030 EMP SRV Overtime 2,068 3,254 3,000 3,000 3,000 600.1080 EMP SRV PERS 17,527 14,189 33,803 33,803 7,290 600.1081 EMP SRV PERS Unfunded Liability - - - - 902
600.1100 EMP SRV Medicare 1,177 1,321 1,363 1,363 1,415 600.1110 EMP SRV Disability/Life Insurance 1,873 2,099 2,161 2,161 2,245 17 600.1120 EMP SRV Health/Dental/Vision Insurance 39,096 41,263 38,060 38,060 34,600 600.1130 EMP SRV Worker's Compensation 4,729 6,621 6,969 6,969 6,969 600.1140 EMP SRV Unemployment Insurance 942 686 718 718 718 600.1170 EMP SRV Uniform Allowance 157 162 1,200 1,200 1,200 600.1190 EMP SRV Stipends 675 650 - 600 -
Total: Employee Services 151,555 161,004 181,250 182,896 158,219 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 2,561 2,082 3,000 3,000 3,000 610.1020 SUPPLIES Operating Supplies 1,316 957 1,500 500 500 610.1030 SUPPLIES Lubricant & Fuels 2,912 3,103 2,000 2,000 2,000 620.1010 UTILITIES Electric 1,470 7,360 2,000 8,000 8,000 620.1020 UTILITIES Gas 150 228 200 400 200
630.1010 COMMUNICATION Telephone 629 795 800 800 800
630.1020 COMMUNICATION Cellphone 1,750 1,444 1,400 1,400 1,400 630.1040 COMMUNICATION Postage 1,737 1,820 1,400 1,400 1,400 640.1010 SERVICES Professional & Technical 89 152 500 500 500 640.1020 SERVICES Contractual 88,541 71,462 60,000 130,000 80,500 640.1120 SERVICES Development Contracts 17,186 9,230 20,000 20,000 5,000 650.1010 TRAINING Travel & Conference 1,912 - 500 2,500 2,500 650.1020 TRAINING Training & Vocational 1,966 309 1,000 3,500 3,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 989 1,813 2,000 650 500 690.1020 SPC DEPT EXP Advertising 360 - 500 500 500
690.1030 SPC DEPT EXP Printing & Binding 425 - 100 450 500 690.1050 SPC DEPT EXP Rental 2,887 514 1,000 1,000 500
690.1250 SPC DEPT EXP SMIP Payments 5,786 3,762 3,100 3,100 3,500 690.1260 SPC DEPT EXP SB1473 BLDG STRD Payments 1,792 1,300 1,500 1,500 1,500 Total: Maintenance and Operations 134,458 106,331 102,500 181,200 116,300 Principal Pymts - Principal Payments
710.1001 PRINCIPAL Copiers - 1,405 1,405 1,433 1,462
Account Classification Total: Principal Pymts - Principal Payments 0 1,405 1,405 1,433 1,462 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 8,230 4,925 4,876 4,876 7,545 605.1020 ALLOC COSTS Property & Fire Insurance 4,175 1,513 1,555 1,555 3,828 605.1030 ALLOC COSTS Auto Insurance 2,025 745 745 745 817 605.1040 ALLOC COSTS Risk Management 7,515 4,004 3,752 3,752 2,626 605.1130 ALLOC COSTS Retiree Health 7,095 10,273 9,892 9,892 11,576 Total: Allocated Costs 29,040 21,460 20,820 20,820 26,392 Division Total: 805 - Building 315,053 290,201 305,975 386,349 302,373 Division: 806 - Housing
Employee Services
600.1010 EMP SRV Regular Salaries 4,577 6,018 7,710 6,265 42,016 600.1015 EMP SRV Buy back Salaries 29 - - - 1,057
600.1020 EMP SRV Part Time Salaries 1,291 - - - -
600.1080 EMP SRV PERS 1,221 538 664 539 4,128
600.1081 EMP SRV PERS Unfunded Liability - - - - 7,940
600.1100 EMP SRV Medicare 84 96 112 91 609
600.1110 EMP SRV Disability/Life Insurance 137 163 177 144 966 600.1120 EMP SRV Health/Dental/Vision Insurance 2,030 3,296 3,080 2,957 11,000 600.1130 EMP SRV Worker's Compensation 150 80 73 73 79
600.1140 EMP SRV Unemployment Insurance 77 47 43 43 48
Total: Employee Services 9,596 10,238 11,859 10,112 67,843 Maintenance and Operations
610.1010 SUPPLIES Office Supplies 9 1,993 360 360 360
610.1020 SUPPLIES Operating Supplies - - 600 600 400
630.1010 COMMUNICATION Telephone 556 - - - -
630.1040 COMMUNICATION Postage - 37 200 300 350
640.1010 SERVICES Professional & Technical 894 1,260 - - - 640.1020 SERVICES Contractual 12,300 19,370 25,000 25,000 25,000 640.1150 SERVICES Self Help CDBG Conract 3,000 5,000 6,000 6,000 6,000 650.1010 TRAINING Travel & Conference - - 500 500 500
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 193 925 500 500 500 690.1020 SPC DEPT EXP Advertising 920 700 750 750 750
Total: Maintenance and Operations 17,872 29,285 33,910 34,010 33,860 Allocated Costs
605.1010 ALLOC COSTS Liability Insurance 481 468 800 800 1,009 605.1020 ALLOC COSTS Property & Fire Insurance 244 144 255 255 512 18 605.1040 ALLOC COSTS Risk Management 439 380 616 616 351 605.1130 ALLOC COSTS Retiree Health 2,237 787 947 947 1,150 Total: Allocated Costs 3,401 1,779 2,618 2,618 3,022
Division Total: 806 - Housing 30,869 41,303 48,387 46,740 104,725 Department Total: 80 - Community Development 1,439,302 1,195,172 1,195,231 1,592,914 1,492,348 EXPENSES Total 18,411,576 16,371,068 18,183,500 19,084,245 19,292,113 Fund REVENUE Total: 101 - General Fund 20,694,578 24,865,100 21,609,422 23,675,198 20,650,178 Fund EXPENSE Total: 101 - General Fund 18,411,576 16,371,068 18,183,500 19,084,245 19,292,113 Fund Total: 101 - General Fund 2,283,002 8,494,031 3,425,922 4,590,953 1,358,065
DEBT SERVICE
19 Account
Number Account Description FY 2019-20 Actual FY 2020-21 Actual Amount FY 2021-22
Adopted
2021-22
Estimated
(projected)
FY 2022-23
Proposed
Fund: 181 - General Debt Service
REVENUES
Use of Money & Property
412.1411 USE OF MONEY & PROP 2012 Land 9 1 - - -
Total: Use of Money & Property 9 1 0 0 0
Transfers
800.101 TRSF IN General Fund 391,862 382,649 346,717 346,717 349,718 800.202 TRSF IN Gas Tax 6,260 6,381 - - -
800.203 TRSF IN Transportation 6,260 6,381 - - -
800.230 TRSF IN Water 6,260 6,381 - - -
800.231 TRSF IN Sewer 3,131 3,191 - - -
800.232 TRSF IN Disposal 6,260 6,381 - - -
800.233 TRSF IN Transit 3,496 3,563 - - -
800.234 TRSF IN CNG 6,260 6,381 - - -
Total: Transfers 429,790 421,308 346,717 346,717 349,718 REVENUES Total 429,799 421,309 346,717 346,717 349,718
EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
Maintenance and Operations
640.1010 SERVICES Professional & Technical 950 - - - -
640.1040 SERVICES Fiscal Agent Fees 1,960 2,910 3,000 3,000 18,000 Total: Maintenance and Operations 2,910 2,910 3,000 3,000 18,000 Principal Payments
710.1055 PRINCIPAL 2012 Land 175,000 175,000 200,000 200,000 200,000 710.1085 PRINCIPAL 2015 BBVA - PNC 70,724 74,435 78,340 78,340 82,452 710.2055 PRINCIPAL New World system 83,578 86,403 - - - Total: Principal Payments 329,302 335,838 278,340 278,340 282,452 Interest Payments
720.1055 INTEREST 2012 Land 39,750 29,308 18,000 18,000 6,000 720.1085 INTEREST 2015 BBVA - PNC 54,993 51,282 47,377 47,377 43,266 720.2055 INTEREST New World system 5,745 2,920 - - -
Total: Interest Payments 100,489 83,511 65,377 65,377 49,266 Division Total: 000 - Non-divisional 432,700 422,259 346,717 346,717 349,718 Department Total: 20 - Administration 432,700 422,259 346,717 346,717 349,718 EXPENSES Total 432,700 422,259 346,717 346,717 349,718
Fund REVENUE Total: 181 - General Debt Service 429,799 421,309 346,717 346,717 349,718 Fund EXPENSE Total: 181 - General Debt Service 432,700 422,259 346,717 346,717 349,718 Fund Total: 181 - General Debt Service (2,901) (950) 0 0 0 Fund: 182 - Water Debt Service
REVENUES
Use of Money & Property
412.1000 USE OF MONEY & PROP Investment Earnings - - - - - 412.1408 USE OF MONEY & PROP 2009 Safe Water 598 5 10 10 - Total: Use of Money & Property 598 5 10 10 0
Transfers
800.230 TRSF IN Water 477,069 477,069 515,421 515,421 470,596 800.250 TRSF IN Water Impact Fees (258,972) 80,596 87,075 87,075 87,075 800.261 TRSF IN Water Capital Projects (96,605) - - - - Total: Transfers 121,492 557,664 602,496 602,496 557,671 REVENUES Total 122,090 557,670 602,506 602,506 557,671
EXPENSES
Department: 70 - Public Works
Division: 703 - Water
Maintenance and Operations
640.1040 SERVICES Fiscal Agent Fees 1,200 1,200 44,825 1,200 - Total: Maintenance and Operations 1,200 1,200 44,825 1,200 0 Principal Payments
710.2010 PRINCIPAL Clean Water Loan 1998 - - 102,381 102,381 105,445 710.2040 PRINCIPAL SDWSRF Safe Drinking Water - 177,632 357,572 357,572 366,930 Total: Principal Payments 0 177,632 459,953 459,953 472,375 Interest Payments
20 720.2010 INTEREST Clean Water Loan 1998 11,439 8,457 7,040 7,040 3,976 720.2040 INTEREST SDWSRF Safe Drinking Water 106,503 141,841 90,678 90,678 81,320 Total: Interest Payments 117,942 150,297 97,718 97,718 85,296 Division Total: 703 - Water 119,142 329,129 602,496 558,871 557,671 Department Total: 70 - Public Works 119,142 329,129 602,496 558,871 557,671 EXPENSES Total 119,142 329,129 602,496 558,871 557,671
Fund REVENUE Total: 182 - Water Debt Service 122,090 557,670 602,506 602,506 557,671 Fund EXPENSE Total: 182 - Water Debt Service 119,142 329,129 602,496 558,871 557,671 Fund Total: 182 - Water Debt Service 2,948 228,541 10 43,635 0 Fund: 183 - Sewer Debt Service
REVENUES
Use of Money & Property
412.1406 USE OF MONEY & PROP 2007 Wastewater 3,416 - - - - 412.1412 USE OF MONEY & PROP 2012 Wastewater 6,945 37 - 50 20 Total: Use of Money & Property 10,361 37 0 50 20
Transfers
800.231 TRSF IN Sewer 913,464 829,546 826,083 826,083 826,335 Total: Transfers 913,464 829,546 826,083 826,083 826,335 REVENUES Total 923,825 829,583 826,083 826,133 826,355
EXPENSES
Department: 70 - Public Works
Division: 705 - Sewer Collection
Maintenance and Operations
640.1040 SERVICES Fiscal Agent Fees 5,844 7,135 - 1,635 1,437 690.1240 SPC DEPT EXP Cost of Issuance 106,690 - - - -
Total: Maintenance and Operations 112,534 7,135 0 1,635 1,437 Principal Payments
710.1060 PRINCIPAL 2012 Wastewater - - 430,000 430,000 440,000 710.1105 PRINCIPAL 2019 Wastewater - - 107,000 107,000 106,000 Total: Principal Payments 0 0 537,000 537,000 546,000
Interest Payments
720.1035 INTEREST 2007 Wastewater 44,397 - - - -
720.1043 INTEREST 2010 Bonds - - - - -
720.1060 INTEREST 2012 Wastewater 353,400 345,017 231,563 231,563 220,668 720.1105 INTEREST 2019 Wastewater 31,708 81,113 61,353 61,353 58,250 720.2035 INTEREST ECE - ARRA 203 - - - -
Total: Interest Payments 429,708 426,130 292,916 292,916 278,918 Transfer
900.262 TRSF OUT Sewer Capital Projects 42,382 - - - -
Total: Transfer 42,382 0 0 0 0
Division Total: 705 - Sewer Collection 584,623 433,265 829,916 831,551 826,355 Department Total: 70 - Public Works 584,623 433,265 829,916 831,551 826,355 EXPENSES Total 584,623 433,265 829,916 831,551 826,355
Fund REVENUE Total: 183 - Sewer Debt Service 923,825 829,583 826,083 826,133 826,355 Fund EXPENSE Total: 183 - Sewer Debt Service 584,623 433,265 829,916 831,551 826,355 Fund Total: 183 - Sewer Debt Service 339,202 396,318 (3,833) (5,418) 0 Fund: 185 - Financing Authority Debt Service
REVENUES
Use of Money & Property
412.1000 USE OF MONEY & PROP Investment Earnings (551) 295 - 175 - 412.1413 USE OF MONEY & PROP 2012 Public Works 33,143 3,182 - 1,022 - 412.1418 USE OF MONEY & PROP 2016 Measure R 247 4 - 2 - Total: Use of Money & Property 32,839 3,481 0 1,199 0
Transfers
800.101 TRSF IN General Fund 279,006 290,843 298,730 298,730 310,235 800.202 TRSF IN Gas Tax 8,910 9,451 10,107 10,107 10,737 800.203 TRSF IN Transportation 416,152 418,484 424,372 424,372 417,585 800.215 TRSF IN Fleet Maintenance 9,116 10,808 11,559 11,559 12,280 800.230 TRSF IN Water 279,203 293,774 311,743 311,743 328,922 800.231 TRSF IN Sewer 504,559 505,987 514,223 514,223 521,648 800.232 TRSF IN Disposal 11,880 12,600 13,476 13,476 14,316 800.252 TRSF IN Transportation Impact Fees 147,420 149,620 150,041 150,041 150,271 800.301 TRSF IN Public Safety Sales Tax 4,557 4,834 5,170 5,170 5,492 Total: Transfers 1,660,803 1,696,402 1,739,421 1,739,421 1,771,486 21 Other Financing Sources
415.1060 OTH FIN SOURCES Sale of City Dirt 1,000 - - - - Total: Other Financing Sources 1,000 0 0 0 0
REVENUES Total 1,694,642 1,699,882 1,739,421 1,740,620 1,771,486
EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
Maintenance and Operations
640.1040 SERVICES Fiscal Agent Fees 7,050 7,050 8,000 8,000 9,948 799.2000 MISCELLANEOUS Bad Debts Expense 500,000 - - - - Total: Maintenance and Operations 507,050 7,050 8,000 8,000 9,948 Principal Payments
710.1065 PRINCIPAL 2012 Public Works 435,000 445,000 455,000 455,000 470,000 710.1075 PRINCIPAL 2013 Solar 173,126 213,609 257,476 257,476 304,955 710.1095 PRINCIPAL 2016 Measure R 220,000 230,000 240,000 240,000 240,000 Total: Principal Payments 828,126 888,609 952,476 952,476 1,014,955 Interest Payments
720.1065 INTEREST 2012 Public works 300,644 290,188 277,800 277,800 263,925 720.1075 INTEREST 2013 Solar 340,484 332,805 323,395 323,395 312,108 720.1095 INTEREST 2016 Measure R 191,550 184,800 177,750 177,750 170,550 Total: Interest Payments 832,677 807,793 778,945 778,945 746,583 Division Total: 000 - Non-divisional 2,167,853 1,703,452 1,739,421 1,739,421 1,771,486 Department Total: 20 - Administration 2,167,853 1,703,452 1,739,421 1,739,421 1,771,486 EXPENSES Total 2,167,853 1,703,452 1,739,421 1,739,421 1,771,486 Fund REVENUE 185 - Financing Authority Debt Service 1,694,642 1,699,882 1,739,421 1,740,620 1,771,486 Fund EXPENSE 185 - Financing Authority Debt Service 2,167,853 1,703,452 1,739,421 1,739,421 1,771,486 Fund Totals: 185 - Financing Authority Debt Service (473,211) (3,569) 0 1,199 0 City Council Staff Report
Department: CITY CLERK May 24, 2022
To: Mayor and City Council
From: Maria Alaniz, Interim City Clerk/Human Resources Manager Subject: Approval of City Council Meeting Minutes (MA)
RECOMMENDATION
Council to review and approve City Council meeting minutes of May 10, 2022 as presented.
EXECUTIVE SUMMARY
None.
OUTSTANDING ISSUES
None.
DISCUSSION
None.
FISCAL IMPACT
None.
PUBLIC HEARING
None required.
ATTACHMENTS:
Description
City Council Meeting Minutes, May 10, 2022
May 10, 2022
MINUTES
COUNCIL MEMBERS PRESENT:
Nerio-Guerrero, Longoria, Reynosa, Thusu, Launer
COUNCIL MEMBERS ABSENT:
None.
STAFF MEMBERS PRESENT:
Alaniz, Hernandez, Hurtado, Iriarte, James, Montejano, Patlan, Solis, Webster, Yanez - via zoom.
1. OPENING CEREMONIES
1.1. Welcome and Call to Order
Mayor Launer called the meeting to order at 6:30 p.m.
1.2. Invocation
The invocation was led by Chaplain Susee.
1.3. Pledge of Allegiance
The pledge of allegiance was led by Council Member Longoria.
2. AGENDA CHANGES OR DELETIONS
To better accommodate members of the public or convenience in the order of presentation, items on the agenda may not be presented or acted upon in the order listed. Additions to Agenda may be added only pursuant to California Government Code section 54954.2(b).
None.
3. REQUEST TO ADDRESS COUNCIL
This portion of the meeting is reserved for any person who would like to address the Council on any item that is not on the agenda. Please be advised that State law does not allow the City Council to discuss or take any action on any issue not on the agenda. The City Council may direct staff to follow up on such item(s). Speakers are limited to three (3) minutes. If there is any person wishing to address the City Council at this time please approach the podium and state your name and nature of the request.
None.
4. NEW EMPLOYEES AND PROMOTIONS
4.1. Introduction and Oath of Office Yoshimi Toyota, Engineer/Paramedic C h i e f Webster introduced Yoshimi Toyota, who was promoted to Engineer/Paramedic for the Fire Department. Engineer/Paramedic Toyota was hired by the City in 2012 as a firefighter.
Mayor Launer administered the Oath of Office and Engineer/Paramedic Toyota was pinned by his wife.
Toyota thanked the council and the department for their support and encouragement.
4.2. Introduction and Oath of Office Trevor Deniz, Firefighter/Paramedic Chief Webster introduced Trevor Deniz, who was hired as a Firefighter/Paramedic for the Fire Department. Deniz brings several years of experience to the department and has previously been a member of various local agencies.
Mayor Launer administered the Oath of Office to Firefighter/Paramedic Deniz and he was pinned by his fiancé.
Deniz thanked the council for the opportunity to serve the community.
4.3. Introduction and Oath of Office Gerardo Santana, Firefighter/Paramedic Chief Webster introduced Gerardo Santana, who was promoted to Firefighter/Paramedic for the Fire Department. Firefighter/Paramedic Santana was previously a single-role paramedic for the department. Santana attended the paramedic program at UCLA and brings many years of experience to the department.
Mayor Launer administered the Oath of Office to Firefighter/Paramedic Santana and he was pinned by his girlfriend.
Santana thanked the council and the department for their support; and for the opportunity to serve the community.
4.4. Introduction and Oath of Office Emmanuel Garza, Firefighter/EMT-B Chief Webster introduced Emmanuel Garza, who was promoted to Firefighter/EMT-B from Paid Call Firefighter. Firefighter/EMT-B Garza previously attended the College of the Sequoia Fire Academy.
Mayor Launer administered the Oath of Office to Firefighter/EMT-B Garza and he was pinned by his son.
Garza thanked the council for the opportunity to serve the community.
The Council congratulated the employees and shared words of encouragement and gratitude for their sacrifice in serving the community.
5. CONSENT CALENDAR
Matters listed under the Consent Calendar are considered routine and will be enacted by one motion and one vote. There will be no separate discussion of these items. If discussion is desired, a member of the audience or a Council Member may request an item be removed from the Consent Calendar and it will be considered separately.
5.1. SUBJECT
Approval of City Council Meeting Minutes (MA)
a
RECOMMENDATION
Council to review and approve City Council meeting minutes of April 26, 2022 as presented.
5.2. SUBJECT
Approval of Agreement Between the City of Dinuba and the Dinuba Unified School District for the School Resource Officer for FY 2022-23 (DP)
a
RECOMMENDATION
Council to approve the School Resource Officer (SRO) Agreement with the Dinuba Unified School District for the 2022-23 school year and authorize the City Manager or designee to execute the agreement.
5.3. SUBJECT
Approve First Amendment to the Tulare County Probation Department Non-Custody Intake Program Agreement for FY 2022-23 (DP) a
RECOMMENDATION
Council approve the First Amendment with the Tulare County Probation Department for the Non-Custody Intake Program for fiscal year 2022-23 and authorize the Chief of Police or designee to execute the agreement.
5.4. SUBJECT
Resolution No. 2022-26 Authorizing Submittal of a Regional Surface Transportation Exchange Program Claim for FY 21-22 (IH) a
RECOMMENDATION
Council adopt Resolution No. 2022-26 authorizing the Public Works Director to submit a claim to the Tulare County Association of Governments (TCAG) to exchange the City's Fiscal Year 2021-2022 Regional Surface Transportation Program (RSTP) funds for State Highway Account Funds in the estimated amount of $306,461.
5.5. SUBJECT
Initiation of Proceedings and Intent for the Annual Levy of Landscape and Lighting Districts Annual Assessments for Fiscal Year 2022/23 (KS) a
RECOMMENDATION
City take the following action by one motion:
1. Adopt Resolution No. 2022-23 initiating proceedings for annual levy and collection of assessments and ordering the preparation of the Annual Report for Landscaping and Lighting Assessment Districts for Fiscal Year 2022/23; and
2. Adopt Resolution No. 2022-24 preliminarily approving the Annual Report for the City’s Landscaping and Lighting Assessment Districts for Fiscal Year 2022/23; and
3. Adopt Resolution No. 2022-25 declaring intention to levy and collect assessments within the City’s Landscaping and Lighting Assessment Districts for Fiscal Year 2022/23 and setting the time and the place for the public hearing on the levy of the proposed assessments.
5.6. SUBJECT
Adoption of Resolution No. 2022-29, Resolution No. 2022-30 and Resolution No. 2022-31 related to the November 8, 2022 General Municipal Elections (MA)
a
RECOMMENDATION
Council to take the following action by one motion:
1. Adopt Resolution No. 2022-29 requesting and consenting to Election and setting forth the specifications of the election order; and,
2. Adopt Resolution No. 2022-30 requesting the County Board of Supervisors consent to permitting the Registrar of Voters to render specified services to the City of Dinuba; and,
3. Adopt Resolution No. 2022-31 determining candidate statement guidelines.
A motion was made by Council Member Longoria, second by Council Member Nerio-Guerrero, to review and approve the Consent Calendar as presented.
Ayes: Launer, Longoria, Nerio-Guerrero, Reynosa, Thusu
6. WARRANT REGISTER
6.1. SUBJECT
Warrant Register April 29 & May 6, 2022 (KS)
a
RECOMMENDATION
Council to review and approve the Warrant Register as presented.
A motion was made by Council Member Nerio-Guerrero, second by Vice Mayor Reynosa, to review and approve the Warrant Register as presented.
Ayes: Launer, Longoria, Nerio-Guerrero, Reynosa, Thusu
7. PUBLIC HEARING
7.1. SUBJECT
Resolution No. 2022-27, Resolution No. 2022-28, Approving Updated Guidelines for Housing Rehabilitation Program, Increasing Sewer Lateral Program Budget, and Closing out 20-CDBG-CV1-00014 (IH)
a
RECOMMENDATION
Council hold a public hearing, take public comment and by one motion take the following actions:
1. Adopt Resolution Number 2022-27, approving the proposed changes to the City of Dinuba's Housing Rehabilitation Program guidelines;
2. Adopt Resolution Number 2022-28, approving a budget increase up to a maximum of $500,000 for the City's sewer lateral program;
3. Receive information and accept the close-out report for the 20-CDBGCV1-00014, Business Assistance grant.
Business Manager George Avila presented information regarding the proposed changes in the language of the guidelines to allow landowners and investors who wish to make improvements to rental units occupied by income-eligible tenants.
Business Manager Avila stated that income guidelines are established by the state.
Avila presented a final CDBG report for business pandemic funds available to local businesses that qualified for funds during the COVID pandemic.
Mayor Launer questioned the rent limitation agreement for the rehabilitation program. Avila stated that the limitations are based on the income index for our area that is provided by the state.
Mayor Launer opened the public hearing.
No public comments were made.
Mayor Launer closed the public hearing.
A motion was made by Council Member Nerio-Guerrero, second by Council Member Longoria, to hold a public hearing, take public comment and by one motion take the following actions: to adopt Resolution Number 2022-27, approving the proposed changes to the City of Dinuba's Housing Rehabilitation Program guidelines: to adopt Resolution Number 2022-28, approving a budget increase up to a maximum of $500,000 for the City's sewer lateral program; to receive information and accept the close-out report for the 20-CDBG-CV1- 00014, Business Assistance grant.
Ayes: Launer, Longoria, Nerio-Guerrero, Reynosa, Thusu
8. DEPARTMENT REPORTS
8.1. SUBJECT
Tulare County Regional Transit Agency Update (IH)
a
RECOMMENDATION
Council receive update from Richard Tree regarding changes to the Tulare County Regional Transit Agency.
Director Hernandez introduced Richard Tree, TCRTA Executive Director to present an update on the transit program. Albert Baragan, Transit Manager was also present to answer any questions.
Executive Director Tree updated the council on operations and discussed proposed changes to the transit services for the coming fiscal year. The changes will focus on simplifying fares, a new ticketing system, route improvements, and the introduction of micro transit. Tree shared that outreach includes virtual community meetings and online surveys; all proposed changes are available on the TCRTA website.
Executive Director Tree shared that the board approved mobile ticketing and mobile payment options although riders still have the ability to pay with cash if necessary. Tree reported on the new micro transit service that utilizes the Uber application at a cost of $5 and the hours of service are 6 am-10 pm, MondaySaturday. Tree shared that currently, the micro transit service will be available in July 2022 in Tulare County.
Executive Director Tree also reported that TCRTA is working with SoCal Edison and PG&E to install charging stations that will be available to the fleet and the community.
8.2. SUBJECT
Fiscal Year 2021/22 Third Quarter Financial Report (KS) a
RECOMMENDATION
Council to accept the financial report for the third quarter ending March 31, 2022 for the 2021-2022 fiscal year.
Director Solis presented the fiscal year 2021/22 third-quarter financials. Solis summarized the revenues and expenditures through March 31, 2022. All funds are expected to be on target for the year-end.
Council Member Reynosa requested to see a separation of funds for the golf course and restaurant budget. Director Solis will be working with the new General Manager on this request.
9. MAYOR/COUNCIL REPORTS
Council Member Reynosa reported that she helped at the Cinco de Mayo celebration.
Reynosa thanked Police, Parks, and Public Works staff for their hard work. Reynosa expressed her appreciation of Officer Jobe's hard work during the celebration; Jobe was a part of this year's Leadership Northern Tulare County class. Reynosa suggested the use of a water truck for dust control and to water trees and plants when there are issues with water lines in the downtown planters.
Council Member Thusu thanked city staff for their hard work during the Cinco de Mayo celebration. Thusu reported attending the Revenue and Taxation meeting and various other meetings. Thusu thanked the staff for their hard work on budget and everyday operations.
Council Member Nerio-Guerrero reported attending various meetings. Nerio-Guerrero attended the Cinco de Mayo Pageant and presented the outgoing queen with a recognition certificate. Nerio-Guerrero also reported attending the Cinco de Mayo celebration.
Council Member Longoria reported attending the Memorial Wall celebration.
Mayor Launer reported that she was asked by the Veterans Committee for a proclamation for the Memorial Day celebration. Launer reported receiving positive feedback on the city's monthly newsletter.
10. CITY MANAGER COMMUNICATIONS
City Manager Patlan reported that the budget workshop is scheduled for May 24th for the fiscal year 2022/2023. Patlan reported that city staff attended the TCAG Localmotion Awards ceremony. During the ceremony, city staff was presented with three awards.
Patlan thanked the Public Works staff for their hard work.
City Manager Patlan was pleased to announce that the new golf course General Manager has extensive experience. Patlan plans to have monthly meetings to address concerns with operations. Patlan shared that the new General Manager will be introduced at the next council meeting.
11. CITY STAFF COMMUNICATIONS
Assistant City Manager James advised that the GAC meeting is tomorrow for anyone who would like to attend.
Director Solis advised that the Human Resources Technician I recruitment closes this Friday.
Fire Chief Webster reported that the four staff members presented today filled the last four vacancies at the Fire Department and the department is now fully staffed. Webster thanked Human Resources Manager Alaniz for all her help with the recruitments. Webster reported a few grass fires within the city, luckily all have been in empty fields. Webster reported that weed abatement is in progress.
Lieutenant Iriarte reported that Cinco de Mayo went well with the exception of an incident on Sunday. Iriarte reported the promotion of Jose Aguayo to Sergeant. Iriarte thanked Human Resources Manager Alaniz for her help during the Sergeant recruitment process.
Iriarte reported the drug take back was a success with over 45 pounds of prescription drugs taken back. Iriarte reassured the council that there is a process in place during a missing child report and that all available resources would be utilized.
Director Hernandez reported all construction projects are going well. Hernandez expressed his gratitude to TCRTA Manager Tree for all his help and willingness to work with city staff. Hernandez reported that there is a current vacancy for a Full-Time Code Enforcement Officer that will assist Code Enforcement Officer Molina with various tasks throughout the city.
Director Hurtado thanked the council for their feedback on the Cinco de Mayo celebration. Hurtado reported that the baseball and softball programs are going well.
Hurtado reported that the Aquatics program, Friday Night Lights, and the Fourth of July celebration are moving forward.
City Attorney Yanez reported that the Urgency Parks Ordinance is scheduled for the next council meeting. Yanez advised that an update will be presented on May 24th for the Noise Ordinance which will include a public hearing.
12. ADJOURNMENT
Mayor Launer adjourned the meeting at 8:38 p.m.
City Council Staff Report
Department: CITY MANAGER'S OFFICE May 24, 2022
To: Mayor and City Council
From: Daniel James, Assistant City Manager
Subject: Award a Three-Year Professional Services Contract to 4Creeks, Inc. for On-Call Civil Engineering Services with a Designated City Engineer (DJ)
RECOMMENDATION
Council award a three-year Professional Services contract to 4Creeks, Inc. for civil engineering services.
EXECUTIVE SUMMARY
The City currently contracts with Yamabe & Horn Engineering for engineering services. The contract with Yamabe & Horn Engineering expires on May 31, 2022. Staff prepared and released a Request for Qualification (RFQ) for engineering services. A total of three engineering firms responded to the RFQ and 4Creeks, Inc. was selected as the most qualified consultant firm. Staff is recommending that the City Council award three-year contract with 4Creeks, Inc. for engineering services.
OUTSTANDING ISSUES
None.
DISCUSSION
For many years the City of Dinuba has contracted with civil engineering firms to perform a variety of routine and project-specific engineering services. The City's most recent agreement for engineering services with Yamabe & Horn Engineering Inc. expires on May 31, 2022. In order to ensure the City of Dinuba maintains a fair and equitable process for contract services, the City announced a Request for Qualifications (RFQ) for "On-call Engineering Services with a Designated City Engineer" on March 11, 2022. The RFQ is attached herein as Attachment 'A'. The scope of work identified in the RFQ includes, but is not limited to, the following:
City Engineering Duties:
• Prepare reports, investigations, studies and evaluations as, from time to time, may be required and directed by the City
• Consulting services to the City Council, Commissions, and Staff • Represent City on Boards and Advisory Groups
• Represent City to applicants and developers of constructions projects • Technical resource for grant and loan applications, and Utility Master Plans • Prepare all documents necessary to obtain "Authority to Use Grant Funds" • Technical resource for Capital Improvement projects including State and Federally funded projects and related assignments
Project-Specific Duties:
• Traffic engineering services, including preparation of traffic warrant studies, review of traffic impact studies, and recommendation of traffic control measures
• Review of plans, specifications, estimates and bid documents for a variety of public work projects. provide bid assistance and construction support throughout project construction, and assist with project closeout activities as needed to comply with applicable reporting requirements related to State or Federal funding sources • Inspections services for a variety of private development and capital improvement projects to ensure compliance with approved plans, specifications, City standards, and other applicable local, State, and federal requirements • Research
• Check subdivision and parcel maps for compliance with California State Subdivision Map Act requirements.
Stamp and sign subdivision maps, parcel maps, lot line adjustments, and other documents as necessary, as City surveyor
• Determine locations of property lines, boundaries, easements and rights-of-way • Construction surveys for Capital Improvement Projects • Establish and adjust benchmarks
• Establish and document street center lines
• Traditional topographic surveys and aerial topographic surveys to determine locations and elevations of existing improvements, structures, and topographic features
• Perform research and survey work related to property divisions and mergers • Perform research and survey work related to public and private land ownership, public and private easements, public improvements, construction, and historic information • Perform all survey-related, and some engineering-related, computations and drawings using traditional methods and/or using computer methods currently available within the City • Prepare and interpret deeds and descriptions
• Develop legal descriptions and plot maps
• Other engineering and survey-related tasks as necessary The RFQ was sent directly to several local engineering firms and it was advertised in regional and local newspapers. It was also posted on the City of Dinuba website. Three firms responded to the City's RFQ by the deadline of April 15, 2022. The responses received were from the following firms:
1. 4Creeks Inc.
2. Yamabe & Horn Engineering, Inc.
3. A&M Consulting Engineers
A selection committee convened to review the submitted proposals and Statements of Qualifications (SOQ) using specific evaluation criteria to determine the most qualified consultant. Federal procurement guidelines require that selection be solely based on qualifications. The selection committee identified 4Creeks, Inc. as the most qualified consultant and in anticipation of the Council's approval, staff commenced cost and contract negotiations to ensure delivery of services at a fair and reasonable cost. 4Creeks, Inc. fee schedule is attached as Attachment 'B'.
A copy of the contract with 4Creeks, Inc. is attached as Attachment 'C'. The contract has been reviewed by the City Attorney.
FISCAL IMPACT
Assignments are given on a task order basis. Projects funded by state or federal grants typically include funding for engineering services. Additionally, an annual allocation is budgeted in the City's general fund to support engineering services.
PUBLIC HEARING
None.
ATTACHMENTS:
Description
A. RFQ On-call Engineering Services
B. 4Creeks Fee Schedule
C. Draft Engineering Services Contract
Prime Consultant
Conversion Rate
OT (2.0x) 2.913
262.17
270.04
278.14
233.04
244.69
256.93
186.43
201.35
217.45
163.13
176.18
190.27
151.48
163.59
176.68
192.26
198.03
203.97
203.91
210.03
216.33
233.04
240.03
247.23
224.30
231.03
237.96
203.91
210.03
216.33
Dustin Smith* Construction Inspector III
Hourly - Non Exempt
101.96 117.25 1/1/2022 12/31/2022 35.00 0.00%
105.01 120.77 1/1/2023 12/31/2023 36.05 3.00%
108.16 124.39 1/1/2024 12/31/2024 37.13 3.00%
Clay Garland* Construction Inspector III
Hourly - Non Exempt
96.13 110.55 1/1/2022 12/31/2022 33.00 0.00%
99.01 113.86 1/1/2023 12/31/2023 33.99 3.00%
101.98 117.28 1/1/2024 12/31/2024 35.01 3.00%
3.00%
193.15 1/1/2024 12/31/2024 66.31 3.00%
64.38 105.01 120.77 1/1/2023 12/31/2023 36.05 3.00%
108.16 124.39 1/1/2024 12/31/2024 37.13 3.00%
Molly Baumeister Planner I/Planner
Hourly - Non Exempt
101.96 117.25 1/1/2022 12/31/2022 35.00 0.00%
Randy Wasnick* Principal Surveyor Salaried - Exempt
217.08 1/1/2022 12/31/2022 74.52 0.00%
223.59 1/1/2023 12/31/2023 76.76 3.00%
230.30 1/1/2024 12/31/2024 79.06 3.00%
165.89 1/1/2023 12/31/2023 56.95 3.00%
161.06 12/31/2022 55.29 0.00%
0.00%
3.00%
3.00%
Kevin Clow* Associate Engineer
Hourly - Non Exempt
116.52 134.00 1/1/2022 12/31/2022 40.00 0.00%
122.35 140.70
1/1/2024 12/31/2024 44.10 5.00%
1/1/2023 12/31/2023 42.00 5.00%
128.46 147.73
47.74 3.00%
3.00%
1/1/2022 12/31/2022 Taryn Pascua* Engineer I/Engineer
Hourly - Non Exempt
131.09 150.75 45.00 0.00%
135.02 155.27 1/1/2023 12/31/2023 46.35 3.00%
139.07 159.93 1/1/2024 12/31/2024
Ian Williams* Engineer I/Engineer
Salaried - Exempt 1/1/2024 12/31/2024
1/1/2022
1/1/2022 12/31/2022 62.50
187.52 1/1/2023 12/31/2023 64.38
193.15 1/1/2024 12/31/2024 66.31
Fringe Benefit % + General & Administrative % = 0.00% Field Office ICR% FEE % = 15%
BILLING INFORMATION CALCULATION INFORMATION
Name / Job Title / Classification1 Hourly Billing Rates Effective date of hourly rate Actual or Avg Hourly
Rate4
% or $
Increase
Straight3 OT (1.5x) From To
74.28 3.00%
222.88 1/1/2024 12/31/2024 76.51 3.00%
1/1/2023 12/31/2023
223.59 1/1/2023 12/31/2023 76.76 3.00%
Project No. Various Contract No. Participation Amount: Date: 04-13-2022 For Combined Rate Fringe Benefit % + General & Administrative % 153.29% = 1/1/2024
Safe Harbor Rate 0.00% Home Office ICR%
OR
For Home Office Rate
Hourly Range for
Classifications Only
Fringe Benefit % + General & Administrative % = Home Office ICR% For Field Office Rate
Local Assistance Procedures Manual Cost Proposal - 10H
EXHIBIT 10-H2 COST PROPOSAL Page 1 of 2
SPECIFIC RATE OF COMPENSATION (USE FOR ALL ON-CALL OR AS-NEEDED CONTRACTS) (CONSTRUCTION ENGINEERING AND INSPECTION CONTRACTS) Consultant or Subconsultant: Consultant 4Creek, Inc.
12/31/2024 44.56 3.00%
182.06 1/1/2022 12/31/2022 62.50 0.00%
187.52 1/1/2023 12/31/2023
0.00%
126.02 1/1/2023 12/31/2023 43.26 3.00%
38.50 0.00%
115.52 132.84 1/1/2023 12/31/2023 39.66 3.00%
12/31/2024 40.84 3.00%
230.30 1/1/2024 12/31/2024 79.06 3.00%
Matt Ainley Principal Engineer Salaried - Exempt
217.08 1/1/2022 12/31/2022 74.52 0.00%
34.56 8.00%
Chris Crawford * Engineer V/Senior Engineer Salaried - Exempt 210.09 1/1/2022 12/31/2022 72.12 0.00%
216.39
170.87
Macy Hernandez* Project Tech III
Hourly - Non Exempt
93.22 107.20 1/1/2022 12/31/2022 32.00 0.00%
58.66 Kyle McDonald * Engineer IV/Senior Engineer Salaried - Exempt 182.06
Josue Herrera* Project Tech I
Hourly - Non Exempt
81.56 93.80 1/1/2022 12/31/2022 28.00 0.00%
88.09 101.30 1/1/2023 12/31/2023 30.24 8.00%
95.14 1/1/2024 12/31/2024 32.66 8.00%
0.00%
108.73 125.04 1/1/2024 12/31/2024 37.32 8.00%
109.41
26.00 David Duda* Planner V/Senior Planner Salaried -
Exempt
Krystal Chavez* Project Tech I
Hourly - Non Exempt
75.74 87.10 1/1/2022 12/31/2022
88.34 101.59 1/1/2024 12/31/2024
Clinton Caudle Associate Surveyor/Assistant Surveyor
Hourly - Non Exempt
112.15 128.97 1/1/2022 12/31/2022
118.98 136.83 1/1/2024
81.80 94.07 1/1/2023
Matt Limas* Associate Surveyor Salaried - Exempt
1/1/2022 12/31/2022
129.80
144.26 1/1/2023 12/31/2023 49.52 3.00%
148.59 1/1/2024 12/31/2024 51.01 3.00%
Elsa Meija* Engineer I/Engineer
Salaried - Exempt
140.06 1/1/2022 12/31/2022 48.08 0.00%
12/31/2023 28.08 8.00%
122.35 42.00
30.33 8.00%
100.67 115.77 1/1/2023 12/31/2023
Nate Hansen* Construction Inspector III
Hourly - Non Exempt
116.52 134.00 1/1/2022 12/31/2022 40.00 0.00%
120.02 138.02 1/1/2023 12/31/2023 41.20 3.00%
123.62 142.16 1/1/2024 12/31/2024 42.44 3.00%
Lisa Wallis - Dutra * Traffic Engineer/Senior Engineer Salaried - Exempt
196.07 1/1/2022 12/31/2022 67.31 0.00%
201.96 1/1/2023 12/31/2023 69.33 3.00%
208.01 1/1/2024 12/31/2024 71.41 3.00%
Jason Watts * Engineer IV/Senior Engineer Salaried - Exempt 182.06 1/1/2022 12/31/2022 62.50 0.00%
187.52 1/1/2023 12/31/2023 64.38 3.00%
193.15 1/1/2024 12/31/2024 66.31 3.00%
215.56
222.03
228.69
174.78
188.76
203.86
233.04
240.03
247.23
145.65
157.30
169.89
145.65
157.30
169.89
145.65
157.30
169.89
93.22 100.67
108.73
215.56
226.34
237.66
145.65
157.30
169.89
Mark Sorhouet* Structural Engineer II/Senior Structural Engineer Salaried - Exempt
Melissa Castadio Project Tech II
Hourly - Non Exempt
72.83 83.75 1/1/2022 12/31/2022 25.00 0.00%
Hisham Qutob Project Tech II
Hourly - Non Exempt
72.83 83.75 1/1/2022 12/31/2022 25.00
Jason Arellano* Utility Designer II/ Senior Utility Designer Salaried - Exempt
David Mendes* Project Tech III/Associate Utility Designer Hourly - Non Exempt
107.78 123.95 1/1/2022 12/31/2022 37.00 0.00%
113.17 130.15 1/1/2023 12/31/2023 38.85 5.00%
118.83 136.65 1/1/2024 12/31/2024 40.79
12/31/2022 57.69 0.00%
Notes:
1. Key personnel must be marked with an asterisk (*) and employees that are subject to prevailing age requirements must be marked with two asterisks (**). All costs must comply with the Federal cost principles.
Subconsultants will provide their own cost proposals.
2. The cost proposal format shall not be amended.
3. Billing rate = actual hourly rate * (1+ ICR) * (1+ Fee). Indirect cost rates shall be updated on an annual basis in accordance with the consultant’s annual accounting period and established by a cognizant agency or accepted by Caltrans. All costs must comply with the Federal cost principles for reimbursement.
4. For named employees and key personnel enter the actual hourly rate. For classifications only, enter the Average Hourly Rate for that classification.
LPP 15-01 Page 1 of 3
January 11, 2018
173.09 1/1/2023 12/31/2023 59.42 3.00%
208.01
Rilee Breckenridge Project Tech II
Hourly - Non Exempt
72.83 83.75 1/1/2022 12/31/2022 25.00 0.00%
71.41 3.00%
Swannie Mendonsa Executive/Associate Executive
Salaried - Exempt
140.06 1/1/2022 12/31/2022 48.08 0.00%
Molly Murihead Executive/Associate Executive
Hourly - Non Exempt
116.52 134.00 1/1/2022
178.29
5.00%
78.65 90.45 1/1/2023 12/31/2023 27.00 8.00%
84.94 97.68 1/1/2024 12/31/2024 29.16 8.00%
1/1/2024 12/31/2024 61.20 3.00%
168.05 1/1/2022
144.26 1/1/2023 12/31/2023 49.52 3.00%
201.96 1/1/2023 12/31/2023 69.33 3.00%
1/1/2024 12/31/2024
196.07 1/1/2022
148.59 1/1/2024 12/31/2024 51.01 3.00%
12/31/2022 67.31 0.00%
12/31/2022 40.00 0.00%
120.02 138.02 1/1/2023 12/31/2023 41.20 3.00%
78.65 90.45 1/1/2023 12/31/2023 27.00 8.00%
84.94 97.68 1/1/2024 12/31/2024 29.16 8.00%
84.94 97.68 1/1/2024 12/31/2024 29.16 8.00%
123.62 142.16 1/1/2024 12/31/2024 42.44 3.00%
0.00%
78.65 90.45 1/1/2023 12/31/2023 27.00 8.00%
Roxanne Lee Planner I/Planner
Hourly - Non Exempt
107.78 123.95 1/1/2022 12/31/2022 37.00 0.00%
111.01 127.67 1/1/2023 12/31/2023 38.11 3.00%
114.34 131.50 1/1/2024 12/31/2024 39.25 3.00%
Project Tech II
Hourly - Non Exempt
72.83 83.75 1/1/2022 12/31/2022 25.00 0.00% 25.00-28.00
78.65 90.45 1/1/2023 12/31/2023 27.00 8.00% 27.00-29.00
84.94 97.68 1/1/2024 12/31/2024 29.16 8.00% 29.16-31.00 Project Tech I
Hourly - Non Exempt
46.61 53.60 1/1/2022 12/31/2022 16.00 0.00% 16.00-24.00
50.34 57.89 1/1/2023 12/31/2023 17.28 8.00% 17.28-24.50
54.36 62.52 1/1/2024 12/31/2024 18.66 8.00% 18.66-25.50 Will Ruoff* Architect Salaried - Exempt
147.05 1/1/2022 12/31/2022 50.48 0.00%
151.46 1/1/2023 12/31/2023 51.99 3.00%
156.00 1/1/2024 12/31/2024 53.55 3.00%
GIS Technician Hourly - Non Exempt
87.39 100.50 1/1/2022 12/31/2022 30.00 0.00% 30.00-35.00
94.38 108.54 1/1/2023 12/31/2023 32.40 8.00% 33.00-36.50 101.93 117.22 1/1/2024 12/31/2024 34.99 8.00% 36.30-38.00 Total
IRS Rate
NOTES:
1. List other direct cost items with estimated costs. These costs should be competitive in their respective industries and supported with appropriate documentation.
2. Proposed ODC items should be consistently billed regardless of client and contract type.
3. Items when incurred for the same purpose, in like circumstance, should not be included in any indirect cost pool or in the overhead rate.
4. Items such as special tooling, will be reimbursed at actual cost with supporting documentation (invoice).
5. Items listed above that would be considered "tools of the trade" are not reimbursable as other direct cost.
6. Travel related costs should be pre-approved by the contracting agency and shall not exceed current State Department of Personnel Administration rules.
7. If mileage is claimed, the rate should be properly supported by the consultant's calculation of their actual costs for company vehicles. In addition, the miles claimed should be supported by mileage logs.
8. If a consultant proposes rental costs for a vehicle, the company must demonstrate that this is its standard procedure for all of their contracts and that they do not own any vehicle that could be used for the same purpose.
9. The cost proposal format shall not be amended. All costs must comply with the Federal cost principles.
10. Add additional pages if necessary.
11. Subconsultants must provide their own cost proposals.
LPP 15-01 Page 2 of 3
January 11, 2018
Unit
Mileage Costs TBD Mile
EXHIBIT 10-H2 COST PROPOSAL Page 2 of 3
SPECIFIC RATE OF COMPENSATION (CONSTRUCTION ENGINEERING AND INSPECTION CONTRACTS) Consultant or Subconsultant:
Project No.
4Creeks, Inc.
Various Contract
Subconsultant
Date: 06-22-2021
$0.58
Description of Item Quantity Unit
Prime Consultant
I, the undersigned, certify to the best of my knowledge and belief that all direct costs identified on the cost proposal(s) in this contract are actual, reasonable, allowable, and allocable to the contract in accordance with the contract terms and the following requirements:
1. Generally Accepted Accounting Principles (GAAP)
2. Terms and conditions of the contract
3. Title 23 United States Code Section 112 - Letting of Contracts
4. 48 Code of Federal Regulations Part 31 - Contract Cost Principles and Proceedures
5. 23 Code of Federal Regulations Part 172 - Procurement, Management and Administration of Engineering and Design Related Service
6. 48 Ccode of Federal Regulations Part 9904 - Cost Accounting Standards Board (when applicable) All costs must be applied consistently and fairly to all contracts. All documentation of compliance must be retained in the project files and be in compliance with applicable federal and state requirements. Costs that are noncompliant with the federal and state requirements are not eligible for reimbursement. Local governments are responsible for applying only cognizant agency or Caltrans accepted Indirect Cost Rate(s).
Name: Title *:
Signature: Date of Certification:
Email: Phone number:
Address:
List services the consultant is providing under the proposed contract:
Certification of Direct Costs:
Prime Consultant or Subconsulta
* An individual executive or financial officer of the consultant's or subconsultant's Local Assistance Procedures Manual Exhibit 10-H4
EXHIBIT 10-H4 COST PROPOSAL FOR CONTRACTS WITH PREVAILING WAGES Please Note: Consultant completes all items in yellow highlight
CONSULTANT
__4Creeks, Inc. _____________________________________________ PRIME x SUB ______ CONTRACT TYPE__________ On-Call (LIST ONE OF THE ABOVE LISTED CONTRACT TYPES) PROJECT NO.
___________________________
CONTRACT NO.
___________________________________
DATE
________________________________
Sub Consultant's Participation Amount $_______________________ Fringe Benefit % Overhead % Combined %
0.00% + 0.00% + = 0.00%
0.00% + 0.00% + = 0.00%
Fringe Benefit % Overhead % Combined %
0.00% + 110.00% + = 153.29%
0.00% + 153.29% + = 153.29%
= 15.00%
1.000.00
From To Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight OT (1.5x) Ian Williams FIELD 12/1/2021 6/30/2022 $52.02 $78.03 $104.04 $32.97 $84.99 $111.00 $137.01 $78.13 $109.87 $135.88 $6.86 $84.99 $111.00 $137.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $26.11 $31.84 $31.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $227.58 $320.03 $78.13 Construction InspectorPrevailing Wage Work(Exempt)Clay Garland FIELD 12/1/2021 6/30/2022 $52.02 $78.03 $104.04 $32.97 $84.99 $111.00 $137.01 $77.23 $109.87 $135.88 $7.76 $84.99 $111.00 $137.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $25.21 $31.84 $31.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $224.96 $320.03 $77.23 Construction InspectorPrevailing Wage Work(non-Exempt)Dustin Smith FIELD 12/1/2021 6/30/2022 $52.02 $78.03 $104.04 $32.97 $84.99 $111.00 $137.01 $79.79 $111.00 $137.01 $5.20 $84.99 $111.00 $137.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27.77 $32.97 $32.97 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $232.42 $323.32 $79.79Construction InspectorPrevailing Wage Work(non-Exempt)Nate Hansen FIELD 12/1/2021 6/30/2022 $52.02 $78.03 $104.04 $32.97 $84.99 $111.00 $137.01 $76.93 $109.87 $135.88 $8.06 $84.99 $111.00 $137.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $24.91 $31.84 $31.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $224.08 $320.03 $76.93Construction InspectorPrevailing Wage Work(non-Exempt)1. Prevailing Wages specified are based on current DIR determination. Any future DIR escalation of prevailing wage rates will be reflected in the loaded rates2. "NC" denotes No Charge for work more than 8 hours per day and for weekends and holidays for this contract only.Non Exempt Employee Loaded Billing Rates OVERTIME Cost Proposal for Contracts with Previaling Wages
ACTUAL COST PLUS FIXED FEE; SPECIFIC RATES OF COMPENSATION AND COST PER UNIT OF WORK CONTRACTS Loaded Rate Calculation Home Office Personnel: NORMAL
A) Straight Time = Actual Hourly Rate * (1 + Field O.H.) * (1 + Fee) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Fring Field Office Personnel:B) 1.5X or 2.0X Overtime = (Actual Hourly Rate) * (1 + Field O.H.) * (1 + Fee) +.5X or 1.0X (Actual Hourly Rate) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Frin NORMAL Exempt Employee Loaded Billing Rates OVERTIMEName/Classification Home Office Personnel Field Office Personnel
Effective Date of
Hourly Rate
Prevailing Wage Rate established by State DIR
(only applicable for prevailing wage work)
Employee Actual Rate
(fringe benefits vary year over year)
C) Straight Time or 1.5X or 2.0X Overtime = Actual Hourly Rate * (1 + Field O.H.) * (1 + Fee) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Frin Fee The PW differentials Delta Base and Delta Fringe shown in the formulas above for Loaded Billing Rates are applicable only when performing services covered under DIR determinations. Applicable Multiplier Delta Base (Field) = Applicable Multiplier Fringe (Field) = %
Escalation
Increase
Actual
Hourly Rate
and/or
Average
Hourly Rate
Hourly Range for
Class Base Salary Fringe
Benefits
Total Base Salary + Fringe Benefits Base Salary Estimate Fringe
Total = Base + Fringe
DELTA (TOTAL) =
Employee Total Rate - DIR Rate
Applicable
DELTA (TOTAL) =
Employee Total - DIR Total
DELTA (BASE) =
Employee Base - DIR Base
Applicable
DELTA Base =
DIR Rate - Employee Base Rate
Applicable DELTA FRINGE =
DELTA TOTAL - DELTA BASE
(Employee - DIR)
Loaded Hourly Billing Rates
For Managers: On weekdays up to a maximum of 8 hours will be charged for work time, travel time or any combination of travel and work time. Billing Rate = Loaded Rate Formula "C" above.
For Exempt staff: During regular work day, actual travel time not to exceed 8 hours in any one day or one way travel will be billed as follow:
Billing rate for travel time = Loaded Rate Formula "C" above. All travel time, outside of the regular work day, will be billed without the application of overhead rate as follow: Billing Rate = (Actual Hourly Rate) (1+ Fee) + (Delta Base + Delta Fringe) For Non-Exempt Employees: During regular work day, actual travel time not to exceed 8 hours in any one day or one way travel will be billed at full normal overhead rate (i.e. without the application of the 1.5X or 2.0X multiplier for overtime as follow:
N/AN/AN/A
3. The billing rates shown in this cost proposal for field staff entitled for PW rates are calculated with estimated fringe benefits of the staff. The actual billing rates to be used in the invoices will be calculated by using the actual PW fringe benefits of the individual staff in accordance with the certified benefits statement submitted with each invoice.4. The employees' actual hourly rates shown in this cost proposal are the rates that were effective on xx/xx/xx. Caltrans Contract Manager's pre-approval is required for addition of staff not previously listed on the cost proposal. The billing rates for these employees, including those that fall under general classifications, will be calculated and reimbursed based on their actual hourly rates on xx/xx/xx. Hourly rates for new employees hired after the date of this cost proposal will not exceed (or shall be in line with) the rates of similar personnel listed on this cost proposal having similar experience.
5. Travel Time Charges:
N/A
Local Assistance Procedures Manual Exhibit 10-H4
EXHIBIT 10-H4 COST PROPOSAL FOR CONTRACTS WITH PREVAILING WAGES Please Note: Consultant completes all items in yellow highlight
CONSULTANT
__
4Creeks, Inc. _____________________________________________ PRIME x SUB ______ CONTRACT TYPE____________________ On-Call (LIST ONE OF THE ABOVE LISTED CONTRACT TYPES) PROJECT NO.
___________________________
CONTRACT NO.
___________________________________
DATE
________________________________
Sub Consultant's Participation Amount $_______________________ Fringe Benefit % Overhead % Combined %
0.00% + 0.00% + = 0.00%
0.00% + 0.00% + = 0.00%
Fringe Benefit % Overhead % Combined %
0.00% + 153.29% + = 153.29%
0.00% + 153.29% + = 153.29%
= 15.00%
1.000.00
From To Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight OT (1.5x) Hal Wyatt FIELD 2/28/2022 2/27/2023 $49.01 $73.52 $98.02 $32.74 $81.75 $106.26 $130.76 $76.28 $105.00 $129.50 $5.47 $81.75 $106.26 $130.76 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27.27 $31.48 $31.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $222.19 $305.85 $76.28 Surveyor - Instramentman Prevailing Wage Work(non-Exempt)Justin Asleson FIELD 2/28/2022 2/27/2023 $49.01 $73.52 $98.02 $32.74 $81.75 $106.26 $130.76 $73.48 $105.00 $129.50 $8.27 $81.75 $106.26 $130.76 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $24.47 $31.48 $31.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $214.04 $305.85 $73.48 Surveyor - Instramentman Prevailing Wage Work(non-Exempt)Johnny Rivera 2/28/2022 2/27/2023 $46.13 $69.20 $92.26 $32.74 $78.87 $101.94 $125.00 $72.69 $101.94 $125.00 $6.18 $78.87 $101.94 $125.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $26.56 $32.74 $32.74 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $211.73 $296.93 $72.69Surveyor - Rodman FIELDPrevailing Wage Work(non-Exempt)Julian Sandoval 2/28/2022 2/27/2023 $46.13 $69.20 $92.26 $32.74 $78.87 $101.94 $125.00 $74.24 $101.94 $125.00 $4.63 $78.87 $101.94 $125.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $28.11 $32.74 $32.74 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $216.25 $296.93 $74.24Surveyor - Rodman FIELDPrevailing Wage Work(non-Exempt)Manuel Garcia 2/28/2022 2/27/2023 $46.13 $69.20 $92.26 $32.74 $78.87 $101.94 $125.00 $73.61 $100.68 $123.74 $5.26 $78.87 $101.94 $125.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27.48 $31.48 $31.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $214.41 $293.26 $73.61Surveyor - Rodman FIELDPrevailing Wage Work(non-Exempt)Christian Ibarra 2/28/2022 2/27/2023 $49.01 $73.52 $98.02 $32.74 $81.75 $106.26 $130.76 $76.79 $105.00 $129.50 $4.96 $81.75 $106.26 $130.76 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27.78 $31.48 $31.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $223.68 $305.85 $76.79 Surveyor - Instramentman FIELDPrevailing Wage Work(non-Exempt)1. Prevailing Wages specified are based on current DIR determination. Any future DIR escalation of prevailing wage rates will be reflected in the loaded rates2. "NC" denotes No Charge for work more than 8 hours per day and for weekends and holidays for this contract only.
For Exempt staff: During regular work day, actual travel time not to exceed 8 hours in any one day or one way travel will be billed as follow Billing rate for travel time = Loaded Rate Formula "C" above. All travel time, outside of the regular work day, will be billed without the application of overhead rate as follow: Billing Rate = (Actual Hourly Rate) (1+ Fee) + (Delta Base + Delta Fring For Non-Exempt Employees: During regular work day, actual travel time not to exceed 8 hours in any one day or one way travel will be billed at full normal overhead rate (i.e. without the application of the 1.5X or 2.0X multiplier for overtime as follow:
N/A
5. Travel Time Charges:
N/AN/A
3. The billing rates shown in this cost proposal for field staff entitled for PW rates are calculated with estimated fringe benefits of the staff. The actual billing rates to be used in the invoices will be calculated by using the actual PW fringe benefits of the individual staff in accordance with the certified benefits statement submitted with each invoice.4. The employees' actual hourly rates shown in this cost proposal are the rates that were effective on xx/xx/xx. Caltrans Contract Manager's pre-approval is required for addition of staff not previously listed on the cost proposal. The billing rates for these employees, including those that fall under general classifications, will be calculated and reimbursed based on their actual hourly rates on xx/xx/xx. Hourly rates for new employees hired after the date of this cost proposal will not exceed (or shall be in line with) the rates of similar personnel listed on this cost proposal having similar experience.
For Managers: On weekdays up to a maximum of 8 hours will be charged for work time, travel time or any combination of travel and work time. Billing Rate = Loaded Rate Formula "C" above.
N/AN/A
Hourly Range for
Class Base Salary Fringe
Benefits
Total Base Salary + Fringe Benefits Base Salary Estimate Fringe
Total = Base + Fringe
DELTA (TOTAL) =
Employee Total Rate - DIR
Rate
Applicable
DELTA (TOTAL) =
Employee Total - DIR Total
DELTA (BASE) =
Employee Base - DIR Base
Applicable
DELTA Base =
DIR Rate - Employee Base
Rate
Applicable DELTA FRINGE =
DELTA TOTAL - DELTA
BASE
(Employee - DIR)
ded Hourly Billing Ra
Fee
The PW differentials Delta Base and Delta Fringe shown in the formulas above for Loaded Billing Rates are applicable only when performing services covered under DIR determinations. Applicable Multiplier Delta Base (Field) = Applicable Multiplier Fringe (Field) = %
Escalation
Increase
Actual
Hourly Rate
and/or
Average
Hourly Rate
Home
Office Personnel Field Office Personnel
Effective Date of
Hourly Rate
Prevailing Wage Rate established by State DIR
(only applicable for prevailing wage work)
Employee Actual Rate
(fringe benefits vary year over year)
C) Straight Time or 1.5X or 2.0X Overtime = Actual Hourly Rate * (1 + Field O.H.) * (1 + Fee) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Fring Non Exempt Employee Loaded Billing Rates OVERTIME
N/A
Cost Proposal for Contracts with Previaling Wages
ACTUAL COST PLUS FIXED FEE; SPECIFIC RATES OF COMPENSATION AND COST PER UNIT OF WORK CONTRACTS Loaded Rate Calculation Home Office Personnel: NORMAL
A) Straight Time = Actual Hourly Rate * (1 + Field O.H.) * (1 + Fee) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Fring Field Office Personnel:
B) 1.5X or 2.0X Overtime = (Actual Hourly Rate) * (1 + Field O.H.) * (1 + Fee) +.5X or 1.0X (Actual Hourly Rate) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Fring NORMALExempt Employee Loaded Billing Rates OVERTIMEName/Classification 215.56
222.03
228.69
174.78
188.76
203.86
233.04
240.03
247.23
145.65
157.30
169.89
145.65
157.30
169.89
145.65
157.30
169.89
93.22 100.67
108.73
215.56
226.34
237.66
145.65
157.30
169.89
Mark Sorhouet* Structural Engineer II/Senior Structural Engineer Salaried - Exempt
Melissa Castadio Project Tech II
Hourly - Non Exempt
72.83 83.75 1/1/2022 12/31/2022 25.00 0.00%
Hisham Qutob Project Tech II
Hourly - Non Exempt
72.83 83.75 1/1/2022 12/31/2022 25.00
Jason Arellano* Utility Designer II/ Senior Utility Designer Salaried - Exempt
David Mendes* Project Tech III/Associate Utility Designer Hourly - Non Exempt
107.78 123.95 1/1/2022 12/31/2022 37.00 0.00%
113.17 130.15 1/1/2023 12/31/2023 38.85 5.00%
118.83 136.65 1/1/2024 12/31/2024 40.79
12/31/2022 57.69 0.00%
Notes:
1. Key personnel must be marked with an asterisk (*) and employees that are subject to prevailing age requirements must be marked with two asterisks (**). All costs must comply with the Federal cost principles.
Subconsultants will provide their own cost proposals.
2. The cost proposal format shall not be amended.
3. Billing rate = actual hourly rate * (1+ ICR) * (1+ Fee). Indirect cost rates shall be updated on an annual basis in accordance with the consultant’s annual accounting period and established by a cognizant agency or accepted by Caltrans. All costs must comply with the Federal cost principles for reimbursement.
4. For named employees and key personnel enter the actual hourly rate. For classifications only, enter the Average Hourly Rate for that classification.
LPP 15-01 Page 1 of 3
January 11, 2018
173.09 1/1/2023 12/31/2023 59.42 3.00%
208.01
Rilee Breckenridge Project Tech II
Hourly - Non Exempt
72.83 83.75 1/1/2022 12/31/2022 25.00 0.00%
71.41 3.00%
Swannie Mendonsa Executive/Associate Executive
Salaried - Exempt
140.06 1/1/2022 12/31/2022 48.08 0.00%
Molly Murihead Executive/Associate Executive
Hourly - Non Exempt
116.52 134.00 1/1/2022
178.29
5.00%
78.65 90.45 1/1/2023 12/31/2023 27.00 8.00%
84.94 97.68 1/1/2024 12/31/2024 29.16 8.00%
1/1/2024 12/31/2024 61.20 3.00%
168.05 1/1/2022
144.26 1/1/2023 12/31/2023 49.52 3.00%
201.96 1/1/2023 12/31/2023 69.33 3.00%
1/1/2024 12/31/2024
196.07 1/1/2022
148.59 1/1/2024 12/31/2024 51.01 3.00%
12/31/2022 67.31 0.00%
12/31/2022 40.00 0.00%
120.02 138.02 1/1/2023 12/31/2023 41.20 3.00%
78.65 90.45 1/1/2023 12/31/2023 27.00 8.00%
84.94 97.68 1/1/2024 12/31/2024 29.16 8.00%
84.94 97.68 1/1/2024 12/31/2024 29.16 8.00%
123.62 142.16 1/1/2024 12/31/2024 42.44 3.00%
0.00%
78.65 90.45 1/1/2023 12/31/2023 27.00 8.00%
Roxanne Lee Planner I/Planner
Hourly - Non Exempt
107.78 123.95 1/1/2022 12/31/2022 37.00 0.00%
111.01 127.67 1/1/2023 12/31/2023 38.11 3.00%
114.34 131.50 1/1/2024 12/31/2024 39.25 3.00%
Project Tech II
Hourly - Non Exempt
72.83 83.75 1/1/2022 12/31/2022 25.00 0.00% 25.00-28.00
78.65 90.45 1/1/2023 12/31/2023 27.00 8.00% 27.00-29.00
84.94 97.68 1/1/2024 12/31/2024 29.16 8.00% 29.16-31.00 Project Tech I
Hourly - Non Exempt
46.61 53.60 1/1/2022 12/31/2022 16.00 0.00% 16.00-24.00
50.34 57.89 1/1/2023 12/31/2023 17.28 8.00% 17.28-24.50
54.36 62.52 1/1/2024 12/31/2024 18.66 8.00% 18.66-25.50 Will Ruoff* Architect Salaried - Exempt
147.05 1/1/2022 12/31/2022 50.48 0.00%
151.46 1/1/2023 12/31/2023 51.99 3.00%
156.00 1/1/2024 12/31/2024 53.55 3.00%
GIS Technician Hourly - Non Exempt
87.39 100.50 1/1/2022 12/31/2022 30.00 0.00% 30.00-35.00
94.38 108.54 1/1/2023 12/31/2023 32.40 8.00% 33.00-36.50 101.93 117.22 1/1/2024 12/31/2024 34.99 8.00% 36.30-38.00 Total
IRS Rate
NOTES:
1. List other direct cost items with estimated costs. These costs should be competitive in their respective industries and supported with appropriate documentation.
2. Proposed ODC items should be consistently billed regardless of client and contract type.
3. Items when incurred for the same purpose, in like circumstance, should not be included in any indirect cost pool or in the overhead rate.
4. Items such as special tooling, will be reimbursed at actual cost with supporting documentation (invoice).
5. Items listed above that would be considered "tools of the trade" are not reimbursable as other direct cost.
6. Travel related costs should be pre-approved by the contracting agency and shall not exceed current State Department of Personnel Administration rules.
7. If mileage is claimed, the rate should be properly supported by the consultant's calculation of their actual costs for company vehicles. In addition, the miles claimed should be supported by mileage logs.
8. If a consultant proposes rental costs for a vehicle, the company must demonstrate that this is its standard procedure for all of their contracts and that they do not own any vehicle that could be used for the same purpose.
9. The cost proposal format shall not be amended. All costs must comply with the Federal cost principles.
10. Add additional pages if necessary.
11. Subconsultants must provide their own cost proposals.
LPP 15-01 Page 2 of 3
January 11, 2018
Unit
Mileage Costs TBD Mile
EXHIBIT 10-H2 COST PROPOSAL Page 2 of 3
SPECIFIC RATE OF COMPENSATION (CONSTRUCTION ENGINEERING AND INSPECTION CONTRACTS) Consultant or Subconsultant:
Project No.
4Creeks, Inc.
Various Contract
Subconsultant
Date: 06-22-2021
$0.58
Description of Item Quantity Unit
Prime Consultant
I, the undersigned, certify to the best of my knowledge and belief that all direct costs identified on the cost proposal(s) in this contract are actual, reasonable, allowable, and allocable to the contract in accordance with the contract terms and the following requirements:
1. Generally Accepted Accounting Principles (GAAP)
2. Terms and conditions of the contract
3. Title 23 United States Code Section 112 - Letting of Contracts
4. 48 Code of Federal Regulations Part 31 - Contract Cost Principles and Proceedures
5. 23 Code of Federal Regulations Part 172 - Procurement, Management and Administration of Engineering and Design Related Service
6. 48 Ccode of Federal Regulations Part 9904 - Cost Accounting Standards Board (when applicable) All costs must be applied consistently and fairly to all contracts. All documentation of compliance must be retained in the project files and be in compliance with applicable federal and state requirements. Costs that are noncompliant with the federal and state requirements are not eligible for reimbursement. Local governments are responsible for applying only cognizant agency or Caltrans accepted Indirect Cost Rate(s).
Name: Title *:
Signature: Date of Certification:
Email: Phone number:
Address:
List services the consultant is providing under the proposed contract:
Certification of Direct Costs:
Prime Consultant or Subconsulta
* An individual executive or financial officer of the consultant's or subconsultant's Local Assistance Procedures Manual Exhibit 10-H4
EXHIBIT 10-H4 COST PROPOSAL FOR CONTRACTS WITH PREVAILING WAGES Please Note: Consultant completes all items in yellow highlight
CONSULTANT
__4Creeks, Inc. _____________________________________________ PRIME x SUB ______ CONTRACT TYPE__________ On-Call (LIST ONE OF THE ABOVE LISTED CONTRACT TYPES) PROJECT NO.
___________________________
CONTRACT NO.
___________________________________
DATE
________________________________
Sub Consultant's Participation Amount $_______________________ Fringe Benefit % Overhead % Combined %
0.00% + 0.00% + = 0.00%
0.00% + 0.00% + = 0.00%
Fringe Benefit % Overhead % Combined %
0.00% + 110.00% + = 153.29%
0.00% + 153.29% + = 153.29%
= 15.00%
1.000.00
From To Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight OT (1.5x) Ian Williams FIELD 12/1/2021 6/30/2022 $52.02 $78.03 $104.04 $32.97 $84.99 $111.00 $137.01 $78.13 $109.87 $135.88 $6.86 $84.99 $111.00 $137.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $26.11 $31.84 $31.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $227.58 $320.03 $78.13 Construction InspectorPrevailing Wage Work(Exempt)Clay Garland FIELD 12/1/2021 6/30/2022 $52.02 $78.03 $104.04 $32.97 $84.99 $111.00 $137.01 $77.23 $109.87 $135.88 $7.76 $84.99 $111.00 $137.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $25.21 $31.84 $31.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $224.96 $320.03 $77.23 Construction InspectorPrevailing Wage Work(non-Exempt)Dustin Smith FIELD 12/1/2021 6/30/2022 $52.02 $78.03 $104.04 $32.97 $84.99 $111.00 $137.01 $79.79 $111.00 $137.01 $5.20 $84.99 $111.00 $137.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27.77 $32.97 $32.97 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $232.42 $323.32 $79.79Construction InspectorPrevailing Wage Work(non-Exempt)Nate Hansen FIELD 12/1/2021 6/30/2022 $52.02 $78.03 $104.04 $32.97 $84.99 $111.00 $137.01 $76.93 $109.87 $135.88 $8.06 $84.99 $111.00 $137.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $24.91 $31.84 $31.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $224.08 $320.03 $76.93Construction InspectorPrevailing Wage Work(non-Exempt)1. Prevailing Wages specified are based on current DIR determination. Any future DIR escalation of prevailing wage rates will be reflected in the loaded rates2. "NC" denotes No Charge for work more than 8 hours per day and for weekends and holidays for this contract only.Non Exempt Employee Loaded Billing Rates OVERTIME Cost Proposal for Contracts with Previaling Wages
ACTUAL COST PLUS FIXED FEE; SPECIFIC RATES OF COMPENSATION AND COST PER UNIT OF WORK CONTRACTS Loaded Rate Calculation Home Office Personnel: NORMAL
A) Straight Time = Actual Hourly Rate * (1 + Field O.H.) * (1 + Fee) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Fring Field Office Personnel:B) 1.5X or 2.0X Overtime = (Actual Hourly Rate) * (1 + Field O.H.) * (1 + Fee) +.5X or 1.0X (Actual Hourly Rate) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Frin NORMAL Exempt Employee Loaded Billing Rates OVERTIMEName/Classification Home Office Personnel Field Office Personnel
Effective Date of
Hourly Rate
Prevailing Wage Rate established by State DIR
(only applicable for prevailing wage work)
Employee Actual Rate
(fringe benefits vary year over year)
C) Straight Time or 1.5X or 2.0X Overtime = Actual Hourly Rate * (1 + Field O.H.) * (1 + Fee) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Frin Fee The PW differentials Delta Base and Delta Fringe shown in the formulas above for Loaded Billing Rates are applicable only when performing services covered under DIR determinations. Applicable Multiplier Delta Base (Field) = Applicable Multiplier Fringe (Field) = %
Escalation
Increase
Actual
Hourly Rate
and/or
Average
Hourly Rate
Hourly Range for
Class Base Salary Fringe
Benefits
Total Base Salary + Fringe Benefits Base Salary Estimate Fringe
Total = Base + Fringe
DELTA (TOTAL) =
Employee Total Rate - DIR Rate
Applicable
DELTA (TOTAL) =
Employee Total - DIR Total
DELTA (BASE) =
Employee Base - DIR Base
Applicable
DELTA Base =
DIR Rate - Employee Base Rate
Applicable DELTA FRINGE =
DELTA TOTAL - DELTA BASE
(Employee - DIR)
Loaded Hourly Billing Rates
For Managers: On weekdays up to a maximum of 8 hours will be charged for work time, travel time or any combination of travel and work time. Billing Rate = Loaded Rate Formula "C" above.
For Exempt staff: During regular work day, actual travel time not to exceed 8 hours in any one day or one way travel will be billed as follow:
Billing rate for travel time = Loaded Rate Formula "C" above. All travel time, outside of the regular work day, will be billed without the application of overhead rate as follow: Billing Rate = (Actual Hourly Rate) (1+ Fee) + (Delta Base + Delta Fringe) For Non-Exempt Employees: During regular work day, actual travel time not to exceed 8 hours in any one day or one way travel will be billed at full normal overhead rate (i.e. without the application of the 1.5X or 2.0X multiplier for overtime as follow:
N/AN/AN/A
3. The billing rates shown in this cost proposal for field staff entitled for PW rates are calculated with estimated fringe benefits of the staff. The actual billing rates to be used in the invoices will be calculated by using the actual PW fringe benefits of the individual staff in accordance with the certified benefits statement submitted with each invoice.4. The employees' actual hourly rates shown in this cost proposal are the rates that were effective on xx/xx/xx. Caltrans Contract Manager's pre-approval is required for addition of staff not previously listed on the cost proposal. The billing rates for these employees, including those that fall under general classifications, will be calculated and reimbursed based on their actual hourly rates on xx/xx/xx. Hourly rates for new employees hired after the date of this cost proposal will not exceed (or shall be in line with) the rates of similar personnel listed on this cost proposal having similar experience.
5. Travel Time Charges:
N/A
Local Assistance Procedures Manual Exhibit 10-H4
EXHIBIT 10-H4 COST PROPOSAL FOR CONTRACTS WITH PREVAILING WAGES Please Note: Consultant completes all items in yellow highlight
CONSULTANT
__
4Creeks, Inc. _____________________________________________ PRIME x SUB ______ CONTRACT TYPE____________________ On-Call (LIST ONE OF THE ABOVE LISTED CONTRACT TYPES) PROJECT NO.
___________________________
CONTRACT NO.
___________________________________
DATE
________________________________
Sub Consultant's Participation Amount $_______________________ Fringe Benefit % Overhead % Combined %
0.00% + 0.00% + = 0.00%
0.00% + 0.00% + = 0.00%
Fringe Benefit % Overhead % Combined %
0.00% + 153.29% + = 153.29%
0.00% + 153.29% + = 153.29%
= 15.00%
1.000.00
From To Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight 1.5 OT 2.0 OT Straight OT (1.5x) Hal Wyatt FIELD 2/28/2022 2/27/2023 $49.01 $73.52 $98.02 $32.74 $81.75 $106.26 $130.76 $76.28 $105.00 $129.50 $5.47 $81.75 $106.26 $130.76 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27.27 $31.48 $31.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $222.19 $305.85 $76.28 Surveyor - Instramentman Prevailing Wage Work(non-Exempt)Justin Asleson FIELD 2/28/2022 2/27/2023 $49.01 $73.52 $98.02 $32.74 $81.75 $106.26 $130.76 $73.48 $105.00 $129.50 $8.27 $81.75 $106.26 $130.76 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $24.47 $31.48 $31.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $214.04 $305.85 $73.48 Surveyor - Instramentman Prevailing Wage Work(non-Exempt)Johnny Rivera 2/28/2022 2/27/2023 $46.13 $69.20 $92.26 $32.74 $78.87 $101.94 $125.00 $72.69 $101.94 $125.00 $6.18 $78.87 $101.94 $125.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $26.56 $32.74 $32.74 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $211.73 $296.93 $72.69Surveyor - Rodman FIELDPrevailing Wage Work(non-Exempt)Julian Sandoval 2/28/2022 2/27/2023 $46.13 $69.20 $92.26 $32.74 $78.87 $101.94 $125.00 $74.24 $101.94 $125.00 $4.63 $78.87 $101.94 $125.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $28.11 $32.74 $32.74 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $216.25 $296.93 $74.24Surveyor - Rodman FIELDPrevailing Wage Work(non-Exempt)Manuel Garcia 2/28/2022 2/27/2023 $46.13 $69.20 $92.26 $32.74 $78.87 $101.94 $125.00 $73.61 $100.68 $123.74 $5.26 $78.87 $101.94 $125.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27.48 $31.48 $31.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $214.41 $293.26 $73.61Surveyor - Rodman FIELDPrevailing Wage Work(non-Exempt)Christian Ibarra 2/28/2022 2/27/2023 $49.01 $73.52 $98.02 $32.74 $81.75 $106.26 $130.76 $76.79 $105.00 $129.50 $4.96 $81.75 $106.26 $130.76 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27.78 $31.48 $31.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $223.68 $305.85 $76.79 Surveyor - Instramentman FIELDPrevailing Wage Work(non-Exempt)1. Prevailing Wages specified are based on current DIR determination. Any future DIR escalation of prevailing wage rates will be reflected in the loaded rates2. "NC" denotes No Charge for work more than 8 hours per day and for weekends and holidays for this contract only.
For Exempt staff: During regular work day, actual travel time not to exceed 8 hours in any one day or one way travel will be billed as follow Billing rate for travel time = Loaded Rate Formula "C" above. All travel time, outside of the regular work day, will be billed without the application of overhead rate as follow: Billing Rate = (Actual Hourly Rate) (1+ Fee) + (Delta Base + Delta Fring For Non-Exempt Employees: During regular work day, actual travel time not to exceed 8 hours in any one day or one way travel will be billed at full normal overhead rate (i.e. without the application of the 1.5X or 2.0X multiplier for overtime as follow:
N/A
5. Travel Time Charges:
N/AN/A
3. The billing rates shown in this cost proposal for field staff entitled for PW rates are calculated with estimated fringe benefits of the staff. The actual billing rates to be used in the invoices will be calculated by using the actual PW fringe benefits of the individual staff in accordance with the certified benefits statement submitted with each invoice.4. The employees' actual hourly rates shown in this cost proposal are the rates that were effective on xx/xx/xx. Caltrans Contract Manager's pre-approval is required for addition of staff not previously listed on the cost proposal. The billing rates for these employees, including those that fall under general classifications, will be calculated and reimbursed based on their actual hourly rates on xx/xx/xx. Hourly rates for new employees hired after the date of this cost proposal will not exceed (or shall be in line with) the rates of similar personnel listed on this cost proposal having similar experience.
For Managers: On weekdays up to a maximum of 8 hours will be charged for work time, travel time or any combination of travel and work time. Billing Rate = Loaded Rate Formula "C" above.
N/AN/A
Hourly Range for
Class Base Salary Fringe
Benefits
Total Base Salary + Fringe Benefits Base Salary Estimate Fringe
Total = Base + Fringe
DELTA (TOTAL) =
Employee Total Rate - DIR
Rate
Applicable
DELTA (TOTAL) =
Employee Total - DIR Total
DELTA (BASE) =
Employee Base - DIR Base
Applicable
DELTA Base =
DIR Rate - Employee Base
Rate
Applicable DELTA FRINGE =
DELTA TOTAL - DELTA
BASE
(Employee - DIR)
ded Hourly Billing Ra
Fee
The PW differentials Delta Base and Delta Fringe shown in the formulas above for Loaded Billing Rates are applicable only when performing services covered under DIR determinations. Applicable Multiplier Delta Base (Field) = Applicable Multiplier Fringe (Field) = %
Escalation
Increase
Actual
Hourly Rate
and/or
Average
Hourly Rate
Home
Office Personnel Field Office Personnel
Effective Date of
Hourly Rate
Prevailing Wage Rate established by State DIR
(only applicable for prevailing wage work)
Employee Actual Rate
(fringe benefits vary year over year)
C) Straight Time or 1.5X or 2.0X Overtime = Actual Hourly Rate * (1 + Field O.H.) * (1 + Fee) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Fring Non Exempt Employee Loaded Billing Rates OVERTIME
N/A
Cost Proposal for Contracts with Previaling Wages
ACTUAL COST PLUS FIXED FEE; SPECIFIC RATES OF COMPENSATION AND COST PER UNIT OF WORK CONTRACTS Loaded Rate Calculation Home Office Personnel: NORMAL
A) Straight Time = Actual Hourly Rate * (1 + Field O.H.) * (1 + Fee) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Fring Field Office Personnel:
B) 1.5X or 2.0X Overtime = (Actual Hourly Rate) * (1 + Field O.H.) * (1 + Fee) +.5X or 1.0X (Actual Hourly Rate) + Delta Base * (Applicable Multiplier Delta Base) + Delta Fringe * (Applicable Multiplier Delta Fring NORMALExempt Employee Loaded Billing Rates OVERTIMEName/Classification
AGREEMENT FOR SERVICES
ARTICLE I – INTRODUCTION
This Agreement is entered into this 1st day of June 1, 2022 between the City of DINUBA (“CITY”) and 4Creeks, Inc., a California Corporation (“CONSULTANT”).
RECITALS
CITY has determined that it requires the following professional services from a consultant:
A. CONSULTANT represents that it is fully qualified to perform such professional services by virtue of its experience and the training, education and expertise of its principals and employees. CONSULTANT further represents that it is willing to accept responsibility for performing such services in accordance with the terms and conditions of this Agreement.
NOW THEREFORE, in consideration of mutual covenants and conditions herein contained, CITY and CONSULTANT agree as follows:
1. DEFINITIONS
A. “Scope of Services”: Such professional services as are set forth on Page 6 of the Request for Qualifications attached hereto and incorporated herein by this reference.
B. “Approved Fee Schedule”: Such compensation rates as are set forth in the fee schedule attached hereto as Exhibit 10-H and incorporated herein by this reference.
C. “Commencement Date”: June 1, 2022
D. “Expiration Date”: May 31, 2025
ARTICLE II – STATEMENT OF WORK
1. CONSULTANT’S SERVICES
A. Scope of Services. Subject to the terms and conditions set forth in this Agreement, CONSULTANT shall perform the services identified in the Scope of Services. CITY shall have the right to request, in writing, changes in the scope of work or the services to be performed. Any changes mutually agreed upon by the parties, and
any increase or decrease in compensation, shall be incorporated by written amendments to this Agreement.
B. Time for Performance. This Agreement shall go into effect on June 1, 2022, contingent upon approval by CITY, and CONSULTANT shall commence work after notification to proceed by CITY’S Contract Administrator. The Agreement shall end on May 31, 2025, unless extended by Agreement amendment. CONSULTANT is advised that any recommendation for Agreement award is not binding on CITY until the Agreement is fully executed and approved by CITY.
C. Standard of Performance. CONSULTANT shall perform all work to the highest professional standards and in a manner reasonably satisfactory to CITY.
CONSULTANT shall comply with all applicable federal, state and local laws, ordinances, codes and regulations.
2. REPRESENTATIVES
A. City Representative. For the purposes of this Agreement, the Contract Administrator and CITY’s representative shall be the Public Works Director, (hereinafter the “City Representative”). It shall be CONSULTANT’s responsibility to assure that the City Representative is kept informed of the progress of the performance of the services, and CONSULTANT shall refer any decisions which must be made by CITY to the City Representative. Unless otherwise specified herein, any approval of CITY required hereunder shall mean the approval of the City Representative.
B. Consultant Representative. For the purposes of this Agreement, Matt Ainley, is hereby designated as the principal and representative of CONSULTANT authorized to act on its behalf with respect to the services specified herein and make all decisions in connection therewith (the “Responsible Principal”). The Responsible Principal may not be changed by CONSULTANT without the prior written approval of CITY.
3. CONSULTANT’S PERSONNEL
A. CONSULTANT represents that it has, or will secure at its own expense, all personnel required to perform the services required under this Agreement. All such services will be performed by CONSULTANT or under its supervision, and all personnel engaged in the work shall possess the qualifications, permits and licenses required by applicable law to perform such services.
B. CONSULTANT shall be solely responsible for the satisfactory work performance of all personnel engaged in performing services required by this Agreement, and compliance with all reasonable performance standards established by CITY.
C. CONSULTANT may utilize the services of sub-consultants to undertake specific work tasks. Fees for services provided by sub-consultants shall be compensated as set forth in Exhibit 10-H.
D. In the event that CITY, in its sole discretion, at any time during the term of this Agreement, desires the removal of any person or persons assigned by CONSULTANT to perform services pursuant to this Agreement, CONSULTANT shall remove any such person immediately upon receiving notice from CITY of the desire of CITY for the removal of such person or persons.
E. CONSULTANT shall be responsible for payment of all employees’ and subconsultants’ wages and benefits and shall comply with all requirements pertaining to employer’s liability, workers’ compensation, unemployment insurance, and Social Security.
F. Permits and Licenses. CONSULTANT shall obtain and maintain during the Agreement term all necessary licenses, permits and certificates required by law for the provision of services under this Agreement, including a City of Dinuba business license.
ARTICLE III – CONSULTANT’S REPORTS OR MEETINGS
A. CONSULTANT shall submit progress reports at least once a month. The report should be sufficiently detailed for the Contract Administrator to determine, if CONSULTANT is performing to expectations, or is on schedule; to provide communication of interim findings, and to sufficiently address any difficulties or special problems encountered, so remedies can be developed.
B. CONSULTANT’S Project Manager shall meet with City’s Contract Administrator, as needed, to discuss progress on the Agreement.
ARTICLE IV – PERFORMANCE PERIOD
A. This Agreement shall go into effect on June 1, 2022, contingent upon approval by CITY, and CONSULTANT shall commence work after notification to proceed by CITY’S Contract Administrator. The Agreement shall end on May 31, 2025, unless extended by Agreement amendment.
B. CONSULTANT is advised that any recommendation for Agreement award is not binding on CITY until the Agreement is fully executed and approved by CITY.
ARTICLE V – ALLOWABLE COSTS AND PAYMENTS
A. CONSULTANT will be reimbursed for hours worked at the hourly rate specified in CONSULTANT’s Cost Proposal (Exhibit 10-H). The specified hourly rates shall include direct salary costs, employee benefits, overhead, and fee. These rates are not adjustable for the performance period set forth in this Agreement.
B. In addition, CONSULTANT will be reimbursed for incurred (actual) direct costs other than salary costs that are in the cost proposal and identified in the cost proposal and in the executed Task Order.
C. Specific projects will be assigned to CONSULTANT through issuance of Task Orders.
D. After a project to be performed under this Agreement is identified by the CITY, the CITY will prepare a draft Task order; less the cost estimate. A draft Task Order will identify the scope of services, expected results, project deliverables, period of performance, project schedule and will designate a CITY Project Coordinator. The draft Task order will be delivered to CONSULTANT for review. CONSULTANT shall return the draft Task Order within ten (10) calendar days along with a Cost Estimate, including a written estimate of the number of hours and hourly rates per staff person, any anticipated reimbursable expenses, overhead, fee if any, and total dollar amount. After agreement has been reached on the negotiable items and total cost; the finalized Task Order shall be signed by both the CITY and CONSULTANT.
E. Task Orders may be negotiated for a lump sum (Firm Fixed Price) or for specific rates of compensation, both of which must be based on the labor and other rates set forth in CONSULTANT’s Cost Proposal.
F. Reimbursement for transportation and subsistence costs shall not exceed the rates as specified in the approved Cost Proposal.
G. When a milestone cost estimates are included in the approved Cost Proposal, CONSULTANT shall obtain prior written approval for a revised milestone cost estimate from the Contract Administrator before exceeding such estimate.
H. Progress payments for each Task Order will be made monthly in arrears based on services provided and actual costs incurred.
I. CONSULTANT shall not commence performance of work or services until this Agreement has been approved by the CITY, and notification to proceed has been issued by the CITY’s Contract Administrator. No payment will be made prior to approval or for any work performed prior to approval of this Agreement.
J. A Task Order is of no force or effect until returned to CITY and signed by an authorized representative of CITY. No expenditures are authorized on a project and work shall not commence until a Task Order for that project has been executed by CITY.
K. CONSULTANT will be reimbursed, as promptly as fiscal procedures will permit upon receipt by CITY’s Contract Administrator of itemized invoices in triplicate.
Separate invoices itemizing all costs are required for all work performed under each Task Order. Invoices shall be submitted no later than 45 calendar days after the performance of work for which CONSULTANT is billing, or upon completion of the Task order. Invoices shall details the work performed on each milestone, on each project as applicable. Invoices shall follow the format stipulated for the approved Cost Proposal and shall reference this Agreement number, project title and Task order number. Credits due CITY that include any equipment purchased under the provisions of Article XI Equipment Purchase of this Agreement, must be reimbursed by CONSULTANT prior to the expiration or termination of this Agreement. Invoices shall be mailed to CITY’s Contract Administrator at the following address:
City of Dinuba
Blanca Beltran, Public Works Director
405 E. El Monte Way, Dinuba, CA 93618
L. The period of performance for Task Orders shall be in accordance with dates specified in the Task Order. No Task Order will be written which extends beyond the expiration date of this Agreement.
M. The total amount payable by CITY for an individual Task Order shall not exceed the amount agreed to in the Task Order, unless authorized by the Agreement amendment.
N. If the CONSULTANT fails to satisfactorily complete a deliverable according to the schedule set forth in a Task Order, no payment will be made until the deliverable has been satisfactorily completed.
O. Task Orders may not be used to amend this Agreement and may not exceed the scope of work under this Agreement.
P. The total amount payable by CITY for all Task Orders resulting from this Agreement shall not exceed ($650,000). It is understood and agreed that there is no guarantee, either expressed or implied that this dollar amount will be authorized under this Agreement through Task Orders.
ARTICLE VI – TERMINATION
A. CITY reserves the right to terminate this Agreement upon thirty (30) calendar days written notice to CONSULTANT with the reasons for termination stated in the notice.
B. CITY may terminate this Agreement with CONSULTANT should CONSULTANT fail to perform the covenants herein contained at the time and in the manner herein provided. In the event of such termination, CITY may proceed with the work in any manner deemed proper by CITY. If CITY terminates this Agreement with CONSULTANT, CITY shall pay CONSULTANT the sum due to CONSULTANT under this Agreement prior to termination, unless the cost of completion to CITY exceeds the funds remaining in the Agreement. In which case the overage shall be deducted from any sum due CONSULTANT under this Agreement and the balance, if any, shall be paid to CONSULTANT upon demand.
ARTICLE VII – COST PRINCIPLES AND ADMINISTRATIVE EQUIPMENT A. CONSULTANT agrees that the Contract Cost Principles and Procedures, 48 CFR, Federal Acquisition Regulations System, Chapter 1, Part 31.000 et seq., shall be used to determine the cost allowability of individual items.
B. CONSULTANT also agrees to comply with federal procedures in accordance with 49 CFR, Part 18, Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments.
C. Any costs for which payment has been made to CONSULTANT that are determined by subsequent audit to be unallowable under 49 CFR, Part 18 and 48 CFR, Federal Acquisition Regulations System, Chapter 1, Part 31.000 et seq., are subject to repayment by CONSULTANT to CITY.
ARTICLE VIII – RETENTION OF RECORDS/AUDIT
For the purpose of determining compliance with Public Contract Code 10115, et seq. and Title 21, California Code of Regulations, Chapter 21, Section 2500 et seq., when applicable and other matters connected with the performance of the Agreement pursuant to Government Code 8546.7; CONSULTANT, sub-consultants, and CITY shall maintain and make available for inspection all books, documents, papers, accounting records, and other evidence pertaining to the performance of the Agreement, including but not limited to, the costs of administering the Agreement. All parties shall make such materials available at their respective offices at all reasonable times during the Agreement period and for three years from the date of final payment under the Agreement. The state, State Auditor, CITY, FHWA, or any duly authorized representative of the Federal Government shall have access to any books, records, and documents of CONSULTANT and it’s certified public accountants (CPA) work papers that are pertinent to the Agreement and indirect cost rates (ICR) for audit, examinations, excerpts, and transactions, and copies thereof shall be furnished if requested.
ARTICLE IX – AUDIT REVIEW PROCEDURES
A. Any dispute concerning a question of fact arising under an interim or post audit of this Agreement that is not disposed of by agreement, shall be reviewed by CITY’S Chief Financial Officer.
B. Not later than 30 days after issuance of the final audit report, CONSULTANT may request a review by CITY’S Chief Financial Officer of unresolved audit issues. The request for review will be submitted in writing.
C. Neither the pendency of dispute nor its consideration by CITY will excuse CONSULTANT from full and timely performance, in accordance with the terms of this Agreement.
D. CONSULTANT and subconsultant contracts, including cost proposals and ICR, are subject to audits or reviews such as, but not limited to, a contract audit, an incurred cost audit, an ICR Audit, or a CPA ICR audit work paper review. If selected for audit or review, the Agreement, cost proposal and ICR and related work papers, if applicable, will be reviewed to verify compliance with 48 CFR, Part 31 and other related laws and regulations. In the instances of a CPA ICR audit work paper review it is CONSULTANT’s responsibility to ensure federal, state, or local government officials are allowed full access to the CPA’s work papers including making copies as necessary. The Agreement, cost proposal, and ICR shall be adjusted by CONSULTANT and approved by LOCAL AGENCY contract manager to conform to the audit or review recommendations.
CONSULTANT agrees that individual terms of costs identified in the audit report shall be incorporated into the Agreement by this reference if directed by LOCAL AGENCY at its sole discretion. Refusal by CONSULTANT to incorporate audit or review recommendations, or to ensure that the federal, state or local governments have access to CPA work papers, will be considered a breach of Agreement terms and cause for termination of the Agreement and disallowance of prior reimbursed costs.
ARTICLE X – SUBCONTRACTING
A. Nothing contained in this Agreement or otherwise, shall create any contractual relation between CITY and any sub-consultant(s), and no subcontract shall relieve CONSULTANT of its responsibilities and obligations hereunder. CONSULTANT agrees to be as fully responsible to CITY for the acts and omissions of its sub-consultant(s) and of persons either directly or indirectly employed by any of them as it is for the acts and omissions of persons directly employed by CONSULTANT. CONSULTANT’s obligation to pay its sub-consultant(s) is an independent obligation from CITY’S obligation to make payments to the CONSULTANT.
B. CONSULTANT shall perform the work contemplated with resources available within its own organization and no portion of the work pertinent to this Agreement shall be subcontracted without written authorization by CITY’s Contract Administrator, except that, which is expressly identified in the approved Cost Proposal.
C. CONSULTANT shall pay its sub-consultants within ten (10) calendar days from receipt of each payment made to CONSULTANT by CITY.
D. All subcontracts entered into as a result of this Agreement shall contain all the provisions stipulated in this Agreement to be applicable to sub-consultants.
E. Any substitution of sub-consultant(s) must be approved in writing by CITY’s Contract Administrator prior to the start of work by the sub-consultant(s).
ARTICLE XI – EQUIPMENT PURCHASE
A. Prior authorization in writing, by CITY’s Contract Administrator shall be required before CONSULTANT enters into any unbudgeted purchase order, or subcontract exceeding $5,000 for supplies, equipment, or CONSULTANT services. CONSULTANT shall provide an evaluation of the necessity or desirability of incurring such costs.
B. For purchase of any item, service or consulting work not covered in CONSULTANT’s Cost Proposal and exceeding $5,000 prior authorization by CITY’s Contract Administrator; three competitive quotations must be submitted with the request, or the absence of bidding must be adequately justified.
C. Any equipment purchased as a result of this Agreement is subject to the following: “CONSULTANT shall maintain an inventory of all nonexpendable property.
Nonexpendable property is defined as having a useful life of at least two years and an acquisition cost of $5,000 or more. If the purchased equipment needs replacement and is sold or traded in, CITY shall receive a proper refund or credit at the conclusion of the Agreement, or if the Agreement is terminated, CONSULTANT may either keep the equipment and credit CITY in an amount equal to its fair market value, or sell such equipment at the best price obtainable at a public or private sale, in accordance with established CITY procedures; and credit CITY in an amount equal to the sales price. If CONSULTANT elects to keep the equipment, fair market value shall be determined at CONSULTANT’s expense, on the basis of a competent independent appraisal of such equipment. Appraisals shall be obtained from an appraiser mutually agreeable to by CITY
and CONSULTANT, if it is determined to sell the equipment, the terms and conditions of such sale must be approved in advance by CITY.” 49 CFR, Part 18 requires a credit to Federal funds when participating equipment with a fair market value greater than $5,000 is credited to the project.
ARTICLE XII - STATE PREVAILING WAGE RATES
A. CONSULTANT shall comply with the State of California’s General Prevailing Wage Rate requirements in accordance with California Labor Code, Section 1770, and all Federal, State, and local laws and ordinances applicable to the work.
B. Any subcontract entered into as a result of this Agreement, if for more than $25,000 for public works construction or more than $15,000 for the alteration, demolition, repair, or maintenance of public works, shall contain all of the provisions of this Article, unless the awarding agency has an approved labor compliance program by the Director of Industrial Relations.
C. When prevailing wages apply to the services described in the scope of work, transportation and subsistence costs shall be reimbursed at the minimum rates set by the Department of Industrial Relations (DIR) as outlined in the applicable Prevailing Wage Determination. See http://www.dir.ca.gov.
ARTICLE XIII – CONFLICT OF INTEREST
A. CONSULTANT shall disclose any financial, business, or other relationship with CITY that may have an impact upon the outcome of this Agreement, or any ensuing CITY construction project. CONSULTANT shall also list current clients who may have a financial interest in the outcome of this Agreement, or any ensuing CITY construction project, which will follow.
B. CONSULTANT hereby certifies that it does not now have, nor shall it acquire any financial or business interest that would conflict with the performance of services under this Agreement.
C. CONSULTANT hereby certifies that neither CONSULTANT, nor any firm affiliated with CONSULTANT will bid on any construction contract, or on any contract to provide construction inspection for any construction project resulting from this Agreement.
An affiliated firm is one, which is subject to the control of the same persons through jointownership, or otherwise.
D. Except for sub-consultants whose services are limited to providing surveying or materials testing information, no sub-consultant who has provided design services in connection with this Agreement shall be eligible to bid on any construction contract, or on any contract to provide construction inspection for any construction project resulting from this Agreement.
ARTICLE XIV – REBATES, KICKBACKS, OR OTHER UNLAWFUL
CONSIDERATION
CONSULTANT warrants that this Agreement was not obtained or secured through rebates kickbacks or other unlawful consideration, either promised or paid to any CITY employee.
For breach or violation of this warranty, CITY shall have the right in its discretion; to terminate the Agreement without liability; to pay only for the value of the work actually performed; or to deduct from the Agreement price; or otherwise recover the full amount of such rebate, kickback or other unlawful consideration.
ARTICLE XV – PROHIBITION OF EXPENDING LOCAL AGENCY STATE OR
FEDERAL FUNDS FOR LOBBYING
A. CONSULTANT certifies to the best of his or her knowledge and belief that:
1. No state, federal or local agency appropriated funds have been paid, or will be paid by-or-on behalf of CONSULTANT to any person for influencing or attempting to influence an officer or employee of any state or federal agency; a Member of the State Legislature or United States Congress; an officer or employee of the Legislature or Congress; or any employee of a Member of the Legislature or Congress, in connection with the awarding of any state or federal contract; the making of any state or federal grant; the making of any state or federal loan; the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any state or federal contract, grant, loan, or cooperative agreement.
2. If any funds other than federal appropriated funds have been paid, or will be paid to any person for influencing or attempting to influence an officer or employee of any federal agency; a Member of Congress; an officer or employee of Congress, or an employee of a Member of Congress; in connection with this federal contract, grant, loan, or cooperative agreement; CONSULTANT shall complete and submit Standard Form-LLL, “Disclosure Form to Report Lobbying”, in accordance with its instructions.
B. This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by Section 1352, Title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure.
C. CONSULTANT also agrees by signing this document that he or she shall require that the language of this certification be included in all lower-tier subcontracts, which exceed $100,000 and that all such sub recipients shall certify and disclose accordingly.
ARTICLE XVI – STATEMENT OF COMPLIANCE
A. CONSULTANT’s signature affixed herein, and dated, shall constitute a certification under penalty of perjury under the laws of the State of California that CONSULTANT has, unless exempt, complied with, the nondiscrimination program requirements of Government Code Section 12990 and Title 2, California Administrative Code, Section 8103.
B. During the performance of this Agreement, Consultant and its sub-consultants shall not unlawfully discriminate, harass, or allow harassment against any employee or applicant for employment because of sex, race, color, ancestry, religious creed, national origin, physical disability (including HIV and AIDS), mental disability, medical condition (e.g., cancer), age (over 40), marital status, and denial of family care leave. Consultant and sub-consultants shall insure that the evaluation and treatment of their employees and applicants for employment are free from such discrimination and harassment. Consultant and sub-consultants shall comply with the provisions of the Fair Employment and Housing Act (Gov. Code §12990 (a-f) et seq.) and the 5applicable regulations promulgated there under (California Code of Regulations, Title 2, Section 7285 et seq.). The applicable regulations of the Fair Employment and Housing Commission implementing Government Code Section 12990 (a-f), set forth in Chapter 5 of Division 4 of Title 2 of the California Code of Regulations, are incorporated into this Agreement by reference and made a part hereof as if set forth in full. Consultant and its sub-consultants shall give written notice of their obligations under this clause to labor organizations with which they have a collective bargaining or other Agreement.
C. The Consultant shall comply with regulations relative to Title VI (nondiscrimination in federally-assisted programs of the Department of Transportation – Title 49 Code of Federal Regulations, Part 21 - Effectuation of Title VI of the 1964 Civil Rights Act). Title VI provides that the recipients of federal assistance will implement and maintain a policy of nondiscrimination in which no person in the state of California shall, on the basis of race, color, national origin, religion, sex, age, disability, be excluded from participation in, denied the benefits of or subject to discrimination under any program or activity by the recipients of federal assistance or their assignees and successors in interest.
D. The Consultant, with regard to the work performed by it during the Agreement shall act in accordance with Title VI. Specifically, the Consultant shall not discriminate on the basis of race, color, national origin, religion, sex, age, or disability in the selection and retention of sub-consultants, including procurement of materials and leases of equipment.
The Consultant shall not participate either directly or indirectly in the discrimination prohibited by Section 21.5 of the U.S. DOT’s Regulations, including employment practices when the Agreement covers a program whose goal is employment.
ARTICLE XVII – DEBARMENT AND SUSPENSION CERTIFICATION
A. CONSULTANT’s signature affixed herein, shall constitute a certification under penalty of perjury under the laws of the State of California, that CONSULTANT has complied with Title 2 CFR, Part 180, “OMB Guidelines to Agencies on Government wide Debarment and Suspension (non-procurement)”, which certifies that he/she or any person associated therewith in the capacity of owner, partner, director, officer, or manager, is not currently under suspension, debarment, voluntary exclusion, or determination of ineligibility by any federal agency; has not been suspended, debarred, voluntarily excluded, or determined ineligible by any federal agency within the past three (3) years; does not have a proposed debarment pending; and has not been indicted, convicted, or had a civil judgment rendered against it by a court of competent jurisdiction in any matter involving fraud or official misconduct within the past three (3) years. Any exceptions to this certification must be disclosed to CITY.
B. Exceptions will not necessarily result in denial of recommendation for award, but will be considered in determining CONSULTANT responsibility. Disclosures must indicate to whom exceptions apply, initiating agency, and dates of action.
C. Exceptions to the Federal Government Excluded Parties List System maintained by the General Services Administration are to be determined by the Federal highway Administration.
ARTICLE XVIII – FUNDING REQUIREMENTS
A. It is mutually understood between the parties that this Agreement may have been written before ascertaining the availability of funds or appropriation of funds, for the mutual benefit of both parties, in order to avoid program and fiscal delays that would occur if the Agreement were executed after that determination was made.
B. This Agreement is valid and enforceable only, if sufficient funds are made available to the City for the purpose of this Agreement. In addition, this Agreement is subject to any additional restrictions, limitations, conditions, or any statute enacted by the Congress State Legislature, or City’s governing board that may affect the provisions, terms, or funding of this Agreement in any manner.
C. It is mutually agreed that if sufficient funds are not appropriated, this Agreement may be amended to reflect any reduction in funds.
D. City has the option to void the Agreement under the 30-day termination clause pursuant to Article VI, or by mutual agreement to amend the Agreement to reflect any reduction of funds.
ARTICLE XIX – CHANGE IN TERMS
A. This Agreement may be amended or modified only by mutual written agreement of the parties.
B. CONSULTANT shall only commence work covered by an amendment after the amendment is executed and notification to proceed has been provided by City’s Contract Administrator.
C. There shall be no change in CONSULTANT’S Project Manager or members of the project team, as listed in the approved Cost Proposal, which is a part of this Agreement without prior written approval by City’s Contract Administrator.
ARTICLE XX – DISADVANTAGED BUSINESS ENTERPRISES (DBE)
PARTICIPATION
A. This Agreement is subject to 49 CFR, Part 26 entitled “Participation by Disadvantaged Business Enterprises in Department of Transportation Financial Assistance
Programs”. Consultants who obtain DBE participation on this Agreement will assist Caltrans in meeting its federally mandated statewide overall DBE goal.
B. The goal for DBE participation for this Agreement is 10%. Participation by DBE consultant or sub consultants shall be in accordance with information contained in the Consultant Proposal DBE Commitment (Exhibit 10-O1), or in the Consultant Contract DBE Information (Exhibit 10-O2) attached hereto and incorporated as part of the Agreement. If a DBE sub consultant is unable to perform, CONSULTANT must make a good faith effort to replace him/her with another DBE sub consultant, of the goal is not otherwise met.
C. DBE’s and other small businesses, as defined in 49 CFR, Part 26 are encouraged to participate in the performance of contracts financed in whole or in part with federal funds. CONSULTANT or sub consultant shall not discriminate on the basis of race, color, national origin, or sex in the performance of this Agreement. CONSULTANT shall carry out applicable requirements of 49 CFR, Part 26 in the award and administration of US DOT-assisted agreements. Failure by CONSULTANT to carry out these requirements is a material breach of this Agreement, which may result in the termination of this Agreement or such other remedy as City deems appropriate.
D. Any subcontract entered into as a result of this Agreement shall contain all of the provisions of this section.
A DBE firm may be terminated only with prior written approval from City and only for the reasons specified in 49 CFR 26.53(f). Prior to requesting City consent for the termination, CONSULTANT must meet the procedural requirements specified in 49 CFR
26.53(f).
F. A DBE performs a Commercially Useful Function (CUF) when it is responsible for execution of the work of the contract and is carrying out its responsibilities by actually performing, managing, and supervising the work involved. To perform a CUF, the DBE must also be responsible with respect to materials and supplies used on the contract, for negotiating price, determining quality and quantity, ordering the material, and installing (where applicable) and paying for the material itself. To determine whether a DBE is performing a CUF, evaluate the amount of work subcontracted, industry practices, whether the amount the firm is to be paid under the contract is commensurate with the work it is actually performing, and other relevant factors.
G. A DBE does not perform a CUF if its role is limited to that of an extra participant in a transaction, contract, or project through which funds are passed in order to obtain the appearance of DBE participation. In determining whether a DBE is such an extra participant, examine similar transactions, particularly those in which DBEs do not participate.
H. If a DBE does not perform or exercise responsibility for at least thirty percent (30%) of the total cost of its contract with its own work force, or the DBE subcontracts a greater portion of the work of the contract than would be expected on the basis of normal industry practice for the type of work involved, it will be presumed that it is not performing a CUF.
I. CONSULTANT shall maintain records of materials purchased or supplied from all subcontracts entered into with certified DBEs. The records shall show the name and business address of each DBE or vendor and the total dollar amount actually paid each DBE or vendor, regardless of tier. The records shall show the date of payment and the total dollar figure paid to all firms. DBE prime consultants shall also show the date of work performed by their own forces along with the corresponding dollar value of the work.
J. Upon completion of the Agreement, a summary of these records shall be prepared and submitted on the form entitled, “Final Report-Utilization of Disadvantaged Business Enterprise (DBE), First-Tier Sub consultants” CEM-2402F [Exhibit 17-F, of the LAPM], certified correct by CONSULTANT or CONSULTANT’s authorized representative and shall be furnished to the Contract Administrator with the final invoice. Failure to provide the summary of DBE payments with the final invoice will result in twenty-five percent (25%) of the dollar value of the invoice being withheld from payment until the form is submitted. The amount will be returned to CONSULTANT when a satisfactory “Final Report-Utilization of Disadvantaged Business Enterprises (DBE), First-Tier Sub consultants” is submitted to the Contract Administrator.
K. If a DBE sub consultant is decertified during the life of the Agreement, the decertified sub consultant shall notify CONSULTANT in writing with the date of decertification. If a sub-consultant becomes a certified DBE during the life of the Agreement, the sub-consultant shall notify CONSULTANT in writing with the date of certification. Any changes should be reported to City’s Contract Administrator within 30 days.
ARTICLE XXI - CONTINGENT FEE
CONSULTANT warrants, by execution of this Agreement that no person or selling agency has been employed, or retained, to solicit or secure this contract upon an agreement or understanding, for a commission, percentage, brokerage, or contingent fee, excepting bona fide employees, or bona fide established commercial or selling agencies maintained by CONSULTANT for the purpose of securing business. For breach or violation of this warranty, City has the right to annul this Agreement without liability; pay only for the value of the work actually performed, or in its discretion to deduct from the contract price or consideration, or otherwise recover the full amount of such commission, percentage, brokerage, or contingent fee.
ARTICLE XXII - DISPUTES
A. Any dispute, other than audit, concerning a question of fact arising under this Agreement that is not disposed of by agreement shall be decided by a committee consisting of City’s Contract Administrator and (City Manager), who may consider written or verbal information submitted by CONSULTANT.
B. Not later than 30 days after completion of all work under the Agreement, CONSULTANT may request review by City’s Governing Board of unresolved claims or disputes, other than audit. The request for review will be submitted in writing.
C. Neither the pendency of a dispute, nor its consideration by the committee will excuse CONSULTANT from full and timely performance in accordance with the terms of this Agreement.
ARTICLE XXIII - INSPECTION OF WORK
CONSULTANT and any sub-consultant shall permit City, the state, and the FHWA if federal participating funds are used in this Agreement; to review and inspect the project activities and files at all reasonable times during the performance period of this Agreement including review and inspection on a daily basis.
ARTICLE XXIV - SAFETY
A. CONSULTANT shall comply with OSHA regulations applicable to CONSULTANT regarding necessary safety equipment or procedures. CONSULTANT shall comply with safety instructions issued by City Safety Officer and other City representatives. CONSULTANT personnel shall wear hard hats and safety vests at all times while working on the construction project site.
B. Pursuant to the authority contained in Section 591 of the Vehicle Code, City has determined that such areas are within the limits of the project and are open to public traffic.
CONSULTANT shall comply with all of the requirements set forth in Divisions 11, 12, 13, 14, and 15 of the Vehicle Code. CONSULTANT shall take all reasonably necessary precautions for safe operation of its vehicles and the protection of the traveling public from injury and damage from such vehicles.
C. Any subcontract entered into as a result of this Agreement, shall contain all of the provisions of this Article.
D. CONSULTANT must have a Division of Occupational Safety and Health (CALOSHA) permit(s), as outlined in California Labor Code Sections 6500 and 6705, prior to the initiation of any practices, work, method, operation, or process related to the construction or excavation of trenches which are five feet or deeper.
ARTICLE XXV - INSURANCE
A. CONSULTANT shall at all times during the term of this Agreement carry, maintain, and keep in full force and effect, insurance as follows:
B. Commercial General Liability Insurance with minimum limits of Two Million Dollars ($2,000,000) for each occurrence and in the aggregate for any personal injury, death, loss or damage.
C. Automobile Liability Insurance for any owned, non-owned or hired vehicle used in connection with the performance of this Agreement with minimum limits of Two Million Dollars ($2,000,000) per accident for bodily injury and property damage.
D. Worker’s Compensation insurance as required by the State of California.
1. Professional Liability Insurance with a minimum limit of Two Million Dollars ($2,000,000) per claim.
A. CONSULTANT shall require each of its sub-consultants or subcontractors to maintain insurance coverage that meets all of the requirements of this Agreement.
E. The policies required by this Agreement shall be issued by an insurer admitted in the State of California and with a rating of at least A:VII in the latest edition of Best’s Insurance Guide.
F. CONSULTANT agrees that if it does not keep the insurance required in this Agreement in full force and effect, CITY may either immediately terminate this Agreement or, if insurance is available at a reasonable cost, CITY may take out the necessary insurance and pay, at CONSULTANT’S expense, the premium thereon.
G. Prior to commencement of work under this Agreement, CONSULTANT shall file with CITY’s Risk Manager a certificate or certificates of insurance showing that the insurance policies are in effect and satisfy the required amounts and specifications required pursuant to this Agreement.
H. CONSULTANT shall provide proof that policies of insurance expiring during the term of this Agreement have been renewed or replaced with other policies providing at least the same coverage. Such proof will be furnished at least two weeks prior to the expiration of the coverages.
I. The general liability and automobile policies of insurance shall contain an endorsement naming CITY, its elected officials, officers, agents, employees, attorneys, servants, volunteers, successors and assigns as additional insureds. All of the policies shall contain an endorsement providing that the policies cannot be canceled or reduced except on thirty (30) days’ prior written notice to CITY. CONSULTANT agrees to require its insurer to modify the certificates of insurance to delete any exculpatory wording stating that failure of the insurer to mail written notice of cancellation imposes no obligation, and to delete the word “endeavor” with regard to any notice provisions.
J. The insurance provided by CONSULTANT shall be primary to any other coverage available to CITY. Any insurance or self-insurance maintained by CITY, its officers, employees, agents or volunteers, shall be in excess of CONSULTANT’s insurance and shall not contribute with it.
K. All insurance coverage provided pursuant to this Agreement shall not prohibit CONSULTANT, and CONSULTANT’s employees, agents, subcontractors, or volunteers from waiving the right of subrogation prior to a loss. CONSULTANT hereby waives all rights of subrogation against CITY.
L. Any deductibles or self-insured retentions must be approved by CITY. At
the option of CITY, CONSULTANT shall either reduce or eliminate the deductibles or self-insured retentions with respect to CITY, or CONSULTANT shall procure a bond guaranteeing payment of losses and expenses.
M. If CONSULTANT is a Limited Liability Company, general liability coverage must be amended so that the Limited Liability Company and its managers, affiliates, employees, agents, and other persons necessary or incidental to its operation are insureds.
N. Procurement of insurance by CONSULTANT shall not be construed as a limitation of CONSULTANT’s liability or as full performance of CONSULTANT’s duties to indemnify, hold harmless and defend under Section 14 of this Agreement.
ARTICLE XXVI - OWNERSHIP OF DATA
A. Upon completion of all work under this Agreement, ownership and title to all reports, documents, plans, specifications, and estimates produce as part of this Agreement will automatically be vested in City; and no further agreement will be necessary to transfer ownership to CITY. CONSULTANT shall furnish CITY all necessary copies of data needed to complete the review and approval process.
B. It is understood and agreed that all calculations, drawings and specifications, whether in hard copy or machine-readable form, are intended for one-time use in the construction of the project for which this Agreement has been entered into.
C. CONSULTANT is not liable for claims, liabilities, or losses arising out of, or connected with the modification, or misuse by CITY of the machine-readable information and data provided by CONSULTANT under this Agreement; further, CONSULTANT is not liable for claims, liabilities, or losses arising out of, or connected with any use by CITY of the project documentation on other projects for additions to this project, or for the completion of this project by others, except only such use as many be authorized in writing by CONSULTANT.
D. Applicable patent rights provisions regarding rights to inventions shall be included in the contracts as appropriate (48 CFR 27, Subpart 27.3 - Patent Rights under Government Contracts for federal-aid contracts).
E. CITY may permit copyrighting reports or other agreement products. If copyrights are permitted; the agreement shall provide that the FHWA shall have the royalty-free nonexclusive and irrevocable right to reproduce, publish, or otherwise use; and to authorize others to use, the work for government purposes.
ARTICLE XXVII - CLAIMS FILED BY CITY’s CONSTRUCTION
CONTRACTOR
A. If claims are filed by CITY’s construction contractor relating to work performed by CONSULTANT’s personnel, and additional information or assistance from CONSULTANT’s personnel is required in order to evaluate or defend against such claims;
CONSULTANT agrees to make its personnel available for consultation with CITY’S construction contract administration and legal staff and for testimony, if necessary, at depositions and at trial or arbitration proceedings.
B. CONSULTANT’s personnel that CITY considers essential to assist in defending against construction contractor claims will be made available on reasonable notice from CITY. Consultation or testimony will be reimbursed at the same rates, including travel costs that are being paid for CONSULTANT’s personnel services under this Agreement.
C. Services of CONSULTANT’s personnel in connection with CITY’s construction contractor claims will be performed pursuant to a written contract amendment, if necessary, extending the termination date of this contract in order to resolve the construction claims.
ARTICLE XXVIII - CONFIDENTIALITY OF DATA
A. All financial, statistical, personal, technical, or other data and information relative to CITY’s operations, which are designated confidential by CITY and made available to CONSULTANT in order to carry out this Agreement, shall be protected by CONSULTANT from unauthorized use and disclosure.
B. Permission to disclose information on one occasion, or public hearing held by CITY relating to the Agreement, shall not authorize CONSULTANT to further disclose such information, or disseminate the same on any other occasion.
C. CONSULTANT shall not comment publicly to the press or any other media regarding the Agreement or CITY’s actions on the same, except to CITY’s staff, CONSULTANT’s own personnel involved in the performance of this Agreement, at public hearings or in response to questions from a Legislative committee.
D. CONSULTANT shall not issue any news release or public relations item of any nature, whatsoever, regarding work performed or to be performed under this Agreement without prior review of the contents thereof by CITY, and receipt of CITY’s written permission.
E. Any subcontract entered into as a result of this Agreement shall contain all of the provisions of this Article.
F. All information related to the construction estimate is confidential, and shall not be disclosed by CONSULTANT to any entity other than CITY.
ARTICLE XXIX - NATIONAL LABOR RELATIONS BOARD CERTIFICATION In accordance with Public Contract Code Section 10296, CONSULTANT hereby states under penalty of perjury that no more than one final un-appealable finding of contempt of court by a federal court has been issued against CONSULTANT within the immediately
preceding two-year period, because of CONSULTANT’s failure to comply with an order of a federal court that orders CONSULTANT to comply with an order of the National Labor Relations Board.
ARTICLE XXX - EVALUATION OF CONSULTANT
CONSULTANT’s performance will be evaluated by CITY. A copy of the evaluation will be sent to CONSULTANT for comments. The evaluation together with the comments shall be retained as part of the contract record.
ARTICLE XXXI - RETENTION OF FUNDS
A. Any subcontract entered into as a result of this Agreement shall contain all of the provisions of this section.
B. No retainage will be withheld by the Agency from progress payments due the prime consultant. Retainage by the prime consultant or sub-consultants is prohibited, and no retainage will be held by the prime consultant from progress due sub-consultants. Any violation of this provision shall subject the violating prime consultant or sub-consultants to the penalties, sanctions, and other remedies specified in Section 7108.5 of the California Business and Professions Code. This requirement shall not be construed to limit or impair any contractual, administrative, or judicial remedies, otherwise available to the prime consultant or sub-consultant in the event of a dispute involving late payment or nonpayment by the prime consultant or deficient sub-consultant performance, or noncompliance by a sub-consultant. This provision applies to both DBE and non-DBE prime consultants and sub-consultants.
C. No retainage will be held by the Agency from progress payments due the prime consultant. Any retainage held by the prime consultant or sub-consultants from progress payments due sub-consultants shall be promptly paid in full to sub-consultants within 30 days after the sub-consultant’s work is satisfactorily completed. Federal law (49 CFR 26.29) requires that any delay or postponement of payment over the 30 days may take place only for good cause and with the Agency’s prior written approval. Any violation of this provision shall subject the violating prime consultant or sub-consultant to the penalties, sanctions and other remedies specified in Section 7108.5 of the Business and Professions Code. These requirements shall not be construed to limit or impair any contractual, administrative, or judicial remedies, otherwise available to the prime consultant or sub-consultant in the event of a dispute involving late payment or nonpayment by the prime consultant, deficient sub-consultant performance, or noncompliance by a sub-consultant. This provision applies to both DBE and non-DBE prime consultant and sub-consultants.
D. The Agency shall hold retainage from the prime consultant and shall make prompt and regular incremental acceptances of portions, as determined by the Agency, of the contract work, and pay retainage to the prime consultant based on these acceptances.
The prime consultant, or sub-consultant, shall return all monies withheld in retention from a sub-consultant within thirty (30) days after receiving payment for work satisfactorily completed and accepted including incremental acceptances of portions of the contract work
by the agency. Federal law (49 CFR 26.29) requires that any delay or postponement of payment over thirty (30) days may take place only for good cause and with the agency’s prior written approval. Any violation of this provision shall subject the violating prime consultant or sub-consultant to the penalties, sanctions and other remedies specified in Section 7108.5 of the Business and Professions Code. These requirements shall not be construed to limit or impair any contractual, administrative, or judicial remedies, otherwise available to the prime consultant or sub-consultant in the event of a dispute involving late payment or nonpayment by the prime Consultant, deficient sub-consultant performance, or noncompliance by a sub-consultant. This provision applies to both DBE and non-DBE prime consultant and sub-consultants.
ARTICLE XXXII - INDEPENDENT CONTRACTOR
CONSULTANT will act hereunder as an independent contractor. This Agreement shall not and is not intended to constitute CONSULTANT as an agent, servant, or employee of CITY and shall not and is not intended to create the relationship of partnership, joint venture or association between CITY and CONSULTANT.
ARTICLE XXXIII - INDEMNIFICATION
A. To the full extent permitted by law, CONSULTANT shall indemnify, hold harmless and defend CITY, its elected officials, officers, agents, employees, attorneys, servants, volunteers, successors and assigns from and against any and all claims, demands, causes of action, liability, losses, costs or expenses for any damage due to death or injury to any person and injury to any property resulting from any alleged intentional, reckless, negligent or otherwise wrongful acts, errors or omissions of CONSULTANT or any of its officers, employees, servants, agents, subcontractors, volunteers or any other person or entity involved by, for, with or on behalf of CONSULTANT in the performance of this Agreement. Such costs and expenses shall include reasonable attorneys’ fees incurred by counsel of CITY’s choice.
The parties understand and agree that the duty of CONSULTANT to indemnify and hold harmless includes the duty to defend as set forth in Section 2778 of the California Civil Code.
B. CONSULTANT’s obligations under this or any other provision of this Agreement will not be limited by the provisions of any workers compensation act or Similar act. CONSULTANT expressly waives its statutory immunity under such statutes or laws as to CITY, its officers, agents, employees and volunteers.
C. CONSULTANT agrees to obtain executed indemnity agreements with provisions identical to those in this Section from each and every subcontractor or any other person or entity involved by, for, with or on behalf of CONSULTANT in the performance of this Agreement. In the event CONSULTANT fails to obtain such indemnity obligations for the benefit of CITY, CONSULTANT agrees to be fully responsible and indemnify, hold harmless and defend CITY, its officers, agents, employees and volunteers from and against any and all claims and losses, costs or expenses for any damage due to death or
injury to any person and injury to any property resulting from any alleged, intentional, reckless, negligent or otherwise wrongful acts, errors or omissions of CONSULTANT or any of its officers, employees, servants, agents, subcontractors, volunteers or any other person or entity involved by, for, with or on behalf of CONSULTANT in the performance of this Agreement. Such costs and expenses shall include reasonable attorneys’ fees incurred by counsel of CITY’s choice.
D. CITY does not, and shall not, waive any rights that it may possess against CONSULTANT because of the acceptance by CITY, or the deposit with CITY, of any insurance policy or certificate required pursuant to this Agreement. This hold harmless and indemnification provision shall apply regardless of whether or not any insurance policies are determined to be applicable to the claim, demand, damage, liability, loss, cost or expense. CONSULTANT agrees that CONSULTANT’S covenant under this Section shall survive the termination of this Agreement.
E. CONSULTANT agrees to pay all required taxes on amounts paid to CONSULTANT under this Agreement, and to indemnify and hold CITY harmless from any and all taxes, assessments, penalties, and interest asserted against CITY by reason of the independent contractor relationship created by this Agreement. CONSULTANT shall fully comply with the workers’ compensation laws regarding CONSULTANT and CONSULTANT’s employees. CONSULTANT further agrees to indemnify and hold CITY harmless from any failure of CONSULTANT to comply with applicable workers’ compensation laws. CITY shall have the right to offset against the amount of any fees due to CONSULTANT under this Agreement any amount due to CITY from CONSULTANT as a result of CONSULTANT’s failure to promptly pay to CITY any reimbursement or indemnification arising under this Section.
ARTICLE XXXIV - MUTUAL COOPERATION
A. CITY shall provide CONSULTANT with all pertinent data, documents and other requested information as is reasonably available for the proper performance of CONSULTANT’s services.
B. In the event any claim or action is brought against CITY relating to CONSULTANT’s performance in connection with this Agreement, CONSULTANT shall render any reasonable assistance that CITY may require.
ARTICLE XXXV - FORCE MAJEURE
CONSULTANT shall not be liable for any failure to perform if CONSULTANT presents acceptable evidence, in CITY’s sole judgment that such failure was due to causes beyond the control, and without the fault or negligence of CONSULTANT.
ARTICLE XXXVI - NOTICES
Any notices, bills, invoices, or reports required by this Agreement shall be deemed received on: (a) the day of delivery if delivered by hand or overnight courier service during CONSULTANT’s and CITY’s regular business hours; or (b) on the third
business day following deposit in the United States mail, postage prepaid, to the addresses heretofore below, or to such other addresses as the parties may, from time to time, designate in writing.
If to CITY: If to CONSULTANT:
Attn: City Manager Attn:
405 E. El Monte Way
Dinuba, CA 93618
Telephone: (559) 591-5900 Telephone:
ARTICLE XXXVII - PROHIBITION AGAINST ASSIGNMENT
CONSULTANT shall not delegate, transfer, subcontract or assign its duties or rights hereunder, either in whole or in part, without CITY’s prior written consent, and any attempt to do so shall be void and of no effect. CITY shall not be obligated or liable under this Agreement to any party other than CONSULTANT.
ARTICLE XXXVIII - ATTORNEY’S FEES
In the event that CITY or CONSULTANT commences any legal action or proceeding to enforce or interpret the provisions of this Agreement, the prevailing party shall be entitled to recover its costs of suit, including reasonable attorney’s fees.
ARTICLE XXXIX - ENTIRE AGREEMENT
All documents referenced as exhibits in this Agreement are hereby incorporated in this Agreement. In the event of any material discrepancy between the express provisions of this Agreement and provisions of any document incorporated by reference, the provisions of this Agreement shall prevail. This instrument contains the entire Agreement between CITY and CONSULTANT with respect to the subject matter herein. No other prior oral or written agreements are binding on the parties. Any modification of this
Agreement will be effective only if it is in writing and executed by CITY and CONSULTANT.
ARTICLE XXXX - GOVERNING LAW; JURISDICTION
This Agreement shall be governed by and construed in accordance with the laws of the State of California. In the event of litigation between the parties, venue in State trial courts shall lie exclusively in Tulare County. In the event of litigation in a United States District Court, exclusive venue shall lie in the Central District of California.
ARTICLE XXXXI - SEVERABILITY
Wherever possible, each provision of this Agreement shall be interpreted in such a manner as to be valid under applicable law. If any provision of this Agreement is determined by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions shall nevertheless continue in full force and effect.
ARTICLE XXXXII - CAPTIONS
The captions used in this Agreement are solely for reference and the convenience of the parties. The captions are not a part of the Agreement, in no way bind, limit, or describe the scope or intent of any provision, and shall have no effect upon the construction or interpretation of any provision herein.
ARTICLE XXXXIII - EXECUTION
This Agreement may be executed in any number of counterparts, each of which shall be deemed an original, but all of which when taken together shall constitute one and the same instrument.
TO EFFECTUATE THIS AGREEMENT, the parties have caused their duly authorized representatives to execute this Agreement on the dates set forth below.
IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first written above.
CITY OF DINUBA CONSULTANT:
Luis Patlan
City Manager
By: ______________________________________
______________________________________
[insert name and title)
ATTEST: By:
City Clerk
________
________
___________
[insert name and title-FYI IT TAKES
TWO SIGNATURES TO BIND A
CORPORATION)
APPROVED AS TO FORM:
City Attorney
City Council Staff Report
Department: CITY MANAGER'S OFFICE May 24, 2022
To: Mayor and City Council
From: Daniel James, Assistant City Manager
Subject: Proclamation No. 2022-02 Memorial Day (DJ)
RECOMMENDATION
Council to adopt Proclamation No. 2022-02 honoring Memorial Day and those who have given all in order that Americans might enjoy liberty and peace.
EXECUTIVE SUMMARY
None.
OUTSTANDING ISSUES
None.
DISCUSSION
None.
FISCAL IMPACT
None.
PUBLIC HEARING
None.
ATTACHMENTS:
Description
City of Dinuba Proclamation No. 2022-02 Memorial Day
PROCLAMATION No 2022-02
City of Dinuba
Together , A Better Community”
“MEMORIAL DAY”
2022
WHEREAS, Memorial Day is a patriotic holiday in the United States of America that is celebrated each year on the last Monday in May; and
WHEREAS, Memorial Day was declared a federal holiday in 1971 and is a celebration of remembrance for the brave service of men and women who gave their lives for their country; and WHEREAS, originally, Memorial Day honored those who had died in the Civil War and yet now it serves to honor those who have died protecting the freedom of people in each and every war since then; and
WHEREAS, in addition, we now designate this day to remember loved ones who have passed on, as well as remembering our service men and women; and
WHEREAS, flowers and flags are placed on graves, and parades and dedications of memorials are part of the day’s activities; and
WHEREAS, NOW, THEREFORE, I, Linda Launer, Mayor of the City of Dinuba, do hereby urge Dinuba residents to hold in reverence and high regard, this Memorial Day and every day remembering and honoring our fallen soldiers, and those who sacrificed all, in order that Americans might enjoy liberty and peace in this great place, the United States of America.
IN WITNESS THEREOF, I have hereunto set my hand and caused the great seal of the City of Dinuba to be affixed, on this 24th day of May two-thousand-twenty-two. ____________________________
Linda Launer, Mayor
Attest:
_____________________________
Maria Alaniz, Interim City Clerk
City Council Staff Report
Department: CITY MANAGER'S OFFICE May 24, 2022
To: Mayor and City Council
From: Daniel James, Assistant City Manager
Subject: Release of Lien for First Southern Baptist Church of Dinuba, APN No. 018-112-006 (DJ)
RECOMMENDATION
Council to release the lean for a right of way and easement for public street, sidewalk and utility purposes for First Southern Baptist Church of Dinuba (APN No. 018-112-006) and authorize the City Manager or designee to sign the lien release.
EXECUTIVE SUMMARY
The Dinuba Unified School District is in the process of purchasing the Dinuba First Southern Baptist Church property and requires that a City of Dinuba lien which was recorded in 1974 be released in order to proceed with the purchase.
OUTSTANDING ISSUES
None.
DISCUSSION
The Dinuba Unified School District is in the process of purchasing the Dinuba First Southern Baptist Church property and requires that a City of Dinuba lien which was recorded in 1974 be released in order to proceed with the purchase.
The subject lien was recorded on October 3, 1974 for Lien for a right of way and easement for public street, sidewalk and utility purposes. A copy of the lien is listed in the attached pages of the title report as exception No. 5 in 'Exhibit A' of 'Attachment A'.
Staff attempted to locate the subject agreement and details for the lien but was unsuccessful. Staff believes that any record of the transaction was destroyed by a fire which occurred at City hall in the mid-1980's. Staff also estimates that any costs which may have been included in the agreement are likely significantly insufficient to cover current costs of the improvements listed in the lien.
Furthermore, as the Dinuba Unified School District is a partner agency and intends to purchase and use the property for educational purposes, and due to the date of the factors listed above, staff recommends City Council release the lien for the right of way and easement for public street, sidewalk and utility purposes for First Southern Baptist Church of Dinuba (APN No. 018-112-006) and authorize the City Manager or designee to sign the release. A copy of the lien release letter is attached herein as 'Attachment A'.
FISCAL IMPACT
Estimated fiscal impacts are negligible.
PUBLIC HEARING
None required.
ATTACHMENTS:
Description
A. Release of Lien, First Southern Baptist Church
And Recording Requested by
When Recorded, Mail to:
City of Dinuba
ATTN: Daniel James
405 E. El Monte Way
Dinuba, CA 93618
______________________(Space above for Recorder’s Use)_____________________
RELEASE OF LIEN
WHEREAS, on October 3, 1974, the City of Dinuba, a California municipality, recorded a Notice of Lien for a right of way and easement for public street, sidewalk and utility purposes in the Tulare County Recorder’s Office, as Document No. 39434, in Book 3202, Page 78 of the Official Records of Tulare County with the Document Title “Agreement by and between the City of Dinuba and First Southern Baptist Church”, against a parcel of real property located in the City of Dinuba in Tulare County, described as:
OWNER’S NAME AND PARCEL NO.
FIRST SOUTHERN BAPTIST OF DINUBA 018-112-006
WHEREAS, the Dinuba Unified School District intends to purchase the subject property for use by the agency for education related activities, the City of Dinuba desires to support the partner agency by waiving the financial encumbrance, and clearing the lien for the property listed above.
THEREFORE, the City of Dinuba authorizes a partial release of lien on the above-described parcel only. This partial release of the recorded Document No. 39434, in Book 3202, Page 78 only applies to the above-described parcel.
CITY OF DINUBA
BY: _____________________________________
Luis Patlan, City Manager
ACKNOWLEDGEMENT
State of California )
County of Tulare )
On the 17th day of May, 2022, before me, Lupe Montejano, Notary Public, personally appeared Luis Patlan, personally known to me to be the person whose name is subscribed to the within instrument, and acknowledged to me that he executed the same in his authorized capacity and that, by his signature on the instrument, the person or entity upon behalf of which the person acted executed the instrument.
WITNESS my hand and official seal.
___________________________________________
Lupe Montejano, Notary Public
State of California
EXHIBIT 'A'
City Council Staff Report
Department: CITY CLERK May 24, 2022
To: Mayor and City Council
From: Maria Alaniz, Interim City Clerk/Human Resources Manager Subject: Request for Excused Absence - Council Member Kuldip Thusu (MA)
RECOMMENDATION
Council to excuse the absence of Council Member Kuldip Thusu from the City Council meeting of April 12, 2022.
EXECUTIVE SUMMARY
Council Member Kuldip Thusu was absent from the City Council meeting of April 12, 2022 and hereby requests that the Council excuse his absence from the meeting.
OUTSTANDING ISSUES
None.
DISCUSSION
The City Council has a meeting on Tuesday, April 12, 2022, Council Member Kuldip Thusu was not present at the meeting. He hereby requests that the Council excuse his absence from the meeting.
FISCAL IMPACT
None.
PUBLIC HEARING
None required.
City Council Staff Report
Department: CITY MANAGER'S OFFICE May 24, 2022
To: Mayor and City Council
From: Daniel James, Assistant City Manager
Subject: Resolution No. 2022-34 Authorizing Application for Environmental Enhancement and Mitigation Program Grant (DJ)
RECOMMENDATION
Council adopt Resolution No. 2022-34 authorizing staff to apply for the 2022 Environmental Enhancement and Mitigation Program (EEMP) Grant in the amount of approximately $600,000, for the installation of a 'Downtown Dinuba Pocket Park' on L St., South of the Dinuba Vocational Center.
EXECUTIVE SUMMARY
The City of Dinuba is proposing to submit a grant application in the amount of approximately $600,000 through the state's Environmental Enhancement and Mitigation Program to fund the installation of a Downtown Pocket Park on L St., South of the Dinuba Vocational Center. A resolution adopted by the City Council authorizing the submittal of the application is required by the EEMP. The application deadline is June 3, 2022.
OUTSTANDING ISSUES
None.
DISCUSSION
The state is soliciting applications for grant funds through the Environmental Enhancement and Mitigation Program (EEMP). The purpose of the EEMP is to provide grant funds to local, state and federal agencies for projects that enhance and mitigate the environmental impacts of modified or newly constructed public transportation facilities. The application deadline is June 3, 2022.
Staff has evaluated the EEMP and determined that the program could be used for the installation of a Downtown Pocket Park on L St., South of the Dinuba Vocational Center. The proposed project would provide an opportunity to add plants, trees, decorative rocks, and amenities such as as benches, picnic tables, and lighting which would enhance the aesthetics of the Downtown, provide local residents and students an inviting outdoor leisure area, as well as mitigate environmental effects. The existing site is currently a vacant dirt lot which is owned by the Dinuba Unified School District (DUSD). However, staff is working with DUSD to partner on the project in the interest and benefit of the Vocational Center students, and the community.
As part of the grant application, staff is working with an architectural firm to develop conceptual designs and cost estimates of the subject areas, to determine that the City meets the application criteria of the grant. The City will submit an application for approximately $600,000 in EEMP grant funds for the Downtown Dinuba Pocket Park project. If the project is funded, staff will present a final landscape plan to the Council for review and approval.
Resolution No. 2022-34 is attached herein as Attachment 'A'. The Resolution authorizes the City Manager or his designee to submit an application for the funding, execute the associated contract, and perform any action necessary for the successful implementation of the described project.
FISCAL IMPACT
Matching funds are not required for EEM program grants. However, applications that include other sources of direct and indirect funds for the proposed project are considered to be more competitive. Therefore, staff included in-kind staff time as part of the grant application.
PUBLIC HEARING
None required.
ATTACHMENTS:
Description
A. Resolution 2022-34 EEMP Grant
RESOLUTION No. 2022-34
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DINUBA
AUTHORIZING STAFF TO APPLY FOR THE 2022 ENVIRONMENTAL
ENHANCEMENT AND MITIGATION PROGRAM (EEMP) GRANT
WHEREAS, the Legislature and Governor of the State of California have enacted Section 164.56 of the California Streets And Highways Code, which is intended to provide grant funds to local, state and federal agencies and nonprofit entities for projects to enhance and mitigate the environmental impacts of modified or new public transportation facilities; and WHEREAS, the California Natural Resources Agency has been delegated the responsibility for the administration of this grant program, establishing necessary procedures and criteria, and is required to submit to the California Transportation Commission a list of recommended projects from which the grant recipients will be selected; and WHEREAS, said procedures established by the California Natural Resources Agency require a resolution certifying the approval of an application by the Applicants governing board before submission of said application to the State; and WHEREAS, the Applicant, if selected, will enter into an agreement with the State of California to carry out the Project
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dinuba
1. Approves the filing of an application for the Downtown Dinuba Pocket Park proect; and
2. Certifies that Applicant understands the requirements in the Program Guidelines;
3. Certifies that Applicant or title holder will have sufficient funds to operate and maintain the project consistent with the land tenure requirements; or will secure the resources to do so; and
4. Certifies that Applicant will record a document against the real property that defines the State’s interest in the property whether the Grantee owns the property or not; and
5. Certifies that Applicant will comply with the provisions of Section 1771.5 of the State Labor Code regarding payment of prevailing wages on Projects awarded EEM Program Funds; and
6. If applicable, certifies that the project will comply with any laws and regulations including, but not limited to, legal requirements for building codes, health and safety codes, disabled access laws, environmental laws and, that prior to commencement of construction, all applicable licenses and permits will have been obtained; and
7. Certifies that Applicant will work towards the Governor’s State Planning Priorities intended to promote equity, strengthen the economy, protect the environment, and promote public health and safety as included in Government Code Section 65041.1; and
8. Appoints the City Manager or designee, as agent to conduct all negotiations, execute and submit all documents including, but not limited to applications, agreements, payment requests etc., which may be necessary for the completion of the aforementioned project.
PASSED AND ADOPTED this day of , 2022 by the following
vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Linda Launer, Mayor
ATTEST:
Maria Alaniz, Interim City Clerk
STATE OF CALIFORNIA ) CLERKS’S CERTIFICATE
COUNTY OF TULARE ) ss. OF AUTHENTICATION
CITY OF DINUBA )
I, Maria Alaniz, Interim City Clerk of the City of Dinuba, California, DO HEREBY CERTIFY that the above and foregoing is a full, true and correct copy of Resolution No. 2022-34, of the City Council of said City and that said Resolution was adopted at the time and by the vote stated on the above certificate, and has not been amended or repealed.
Maria Alaniz
Interim City Clerk of the City of Dinuba, California
City Council Staff Report
Department: FINANCE SERVICES May 24, 2022
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
By: Maria Alaniz, Interim City Clerk/Human Resources Manager Subject: Warrant Register May 13 & 20, 2022 (KS)
RECOMMENDATION
Council to review and approve the Warrant Register as presented.
EXECUTIVE SUMMARY
None.
OUTSTANDING ISSUES
None.
DISCUSSION
None.
FISCAL IMPACT
None.
PUBLIC HEARING
None required.
ATTACHMENTS:
Description
WR 05.13.2022
WR 05.20.2022
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 1776 - A&M Consulting Engineers
INV11032021 A&M Consulting Serv Wellfield
RIFS Prelim
Paid by Check #36237 04/05/2022 05/13/2022 05/13/2022 05/13/2022 15,200.00 INV11162021 A&M Consulting Dinuba GIS Paid by Check #36237 05/06/2022 05/13/2022 05/13/2022 05/13/2022 2,805.00 INV11172021 A&M Consulting Serv Wellfield
RIFS Prelim
Paid by Check #36237 05/06/2022 05/13/2022 05/13/2022 05/13/2022 9,350.00 Credit No 1 A&M Consulting Serv Truck Route
Analysis
Paid by Check #36237 05/09/2022 05/13/2022 05/13/2022 05/13/2022 (4,980.52) Vendor 1776 - A&M Consulting Engineers Totals Invoices 4 $22,374.48 Vendor 460 - A-Z Bus Sales Inc.
02P492559 BUS-15; BARRIER BRACKET
REPAIR
Paid by Check #36238 05/09/2022 05/13/2022 05/13/2022 05/13/2022 91.70 Vendor 460 - A-Z Bus Sales Inc. Totals Invoices 1 $91.70 Vendor 1143 - AAA Quality Services, Inc.
00324016 Fy 21/22-Parks-Portable potty
rental/clng for Centennial park
Paid by Check #36239 05/07/2022 05/13/2022 05/13/2022 05/09/2022 05/13/2022 258.13 00324017 Fy 21/22-Parks-Potty
rental/service @ Nebraska park
Paid by Check #36239 05/07/2022 05/13/2022 05/13/2022 05/09/2022 05/13/2022 280.13 Vendor 1143 - AAA Quality Services, Inc. Totals Invoices 2 $538.26 Vendor 263 - Advantek Benefit Administrators
05/06/2022 05/06/2022 Paid by Check #36240 05/06/2022 05/13/2022 05/13/2022 05/13/2022 49,863.05 Vendor 263 - Advantek Benefit Administrators Totals Invoices 1 $49,863.05 Vendor 1599 - Adventist Health Toxicology
1658 PD - April 2022 Toxicology Service Paid by Check #36241 05/02/2022 05/13/2022 05/13/2022 05/13/2022 1,535.00 Vendor 1599 - Adventist Health Toxicology Totals Invoices 1 $1,535.00 Vendor 1720 - Agee Construction Corporation
2111-1 Debris Cleanup on Sierra Way Paid by Check #36242 04/27/2022 05/13/2022 05/13/2022 05/13/2022 34,759.90 Vendor 1720 - Agee Construction Corporation Totals Invoices 1 $34,759.90 Vendor 1807 - AM CONSULTING ENGINEERS, INC
2022-100 AM Consulting Aeration System Paid by Check #36243 05/05/2022 05/13/2022 05/13/2022 05/13/2022 6,240.00 Vendor 1807 - AM CONSULTING ENGINEERS, INC Totals Invoices 1 $6,240.00 Vendor 20 - Ameritas Life Insurance
4/01/22-4/30/22 010-007745-00000 Paid by Check #36244 04/26/2022 05/13/2022 05/13/2022 05/13/2022 22,025.32 Vendor 20 - Ameritas Life Insurance Totals Invoices 1 $22,025.32 Vendor 351 - Anthem Blue Cross
000655806E 05/01/22-06/01/22 Paid by Check #36245 04/14/2022 05/13/2022 05/13/2022 05/13/2022 571.43 Vendor 351 - Anthem Blue Cross Totals Invoices 1 $571.43 Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 1 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 21 - Aramark Uniform Services Inc.
503000527211 Fy 21/22-Parks-Uniform services
for week of 5/4/22
Paid by Check #36246 05/04/2022 05/13/2022 05/13/2022 05/05/2022 05/13/2022 48.76 Vendor 21 - Aramark Uniform Services Inc. Totals Invoices 1 $48.76 Vendor 17 - AT&T
2501271961 05/22 Telephone Paid by Check #36247 05/01/2022 05/13/2022 05/13/2022 05/13/2022 76.22 93910547435/22 Telephone Paid by Check #36248 05/02/2022 05/13/2022 05/13/2022 05/13/2022 70.54 5595960649 04/22 Telephone Paid by Check #36249 04/26/2022 05/13/2022 05/13/2022 05/13/2022 1,892.89 Vendor 17 - AT&T Totals Invoices 3 $2,039.65
Vendor 376 - BCS Consulting, LLC
2022114 IT Services Monthly - April 2022 Paid by Check #36250 05/05/2022 05/13/2022 05/13/2022 05/13/2022 6,200.00 Vendor 376 - BCS Consulting, LLC Totals Invoices 1 $6,200.00 Vendor 1259 - BestBuy.com, LLC
Q1 2022 SALES TAX REVENUE Paid by EFT #1986 05/03/2022 05/13/2022 05/13/2022 05/13/2022 1,964,783.00 Vendor 1259 - BestBuy.com, LLC Totals Invoices 1 $1,964,783.00 Vendor 305 - Cartozian Air Conditioning and Heating Inc. 18138 CH-seasonal Maintenence Paid by Check #36251 04/26/2022 05/13/2022 05/13/2022 05/13/2022 650.00 18168 2022 Cooling Maintenance Paid by Check #36251 04/27/2022 05/13/2022 05/13/2022 05/13/2022 625.00 18140 DSC - HVAC Maintenance Paid by Check #36251 04/27/2022 05/13/2022 05/13/2022 05/13/2022 350.00 18183 Fy 21/22-CS-Cooling maint @ CPR
building
Paid by Check #36251 04/27/2022 05/13/2022 05/13/2022 05/05/2022 05/13/2022 500.00 18139 PD - A/C Cooling Maintenance
2022
Paid by Check #36251 04/26/2022 05/13/2022 05/13/2022 05/13/2022 550.00 18173 WWF (3) BARD HEAP PUMPS
(1)SPLIT 2022 COOLING
MAINTENACE REPLACE
Paid by Check #36251 04/29/2022 05/13/2022 05/13/2022 05/13/2022 500.00 Vendor 305 - Cartozian Air Conditioning and Heating Inc. Totals Invoices 6 $3,175.00 Vendor 381 - Cen Cal Distributing Inc.
281027 04/01/2022 water delivery Paid by Check #36252 04/01/2022 05/13/2022 05/13/2022 05/13/2022 4.95 281028 04/06/2022 water delivery Paid by Check #36252 04/06/2022 05/13/2022 05/13/2022 05/13/2022 66.50 282451 04/27/2022 water delivery Paid by Check #36252 04/27/2022 05/13/2022 05/13/2022 05/13/2022 66.50 Vendor 381 - Cen Cal Distributing Inc. Totals Invoices 3 $137.95 Vendor 246 - Central San Joaquin Valley Risk Management Auth. 05/06/2022 Refund overpayment #FR210345 Paid by Check #36253 05/06/2022 05/13/2022 05/13/2022 05/13/2022 308.18 Vendor 246 - Central San Joaquin Valley Risk Management Auth. Totals Invoices 1 $308.18 Vendor 274 - Code Publishing Company
GC00115672 ANNUAL WEB FEES Paid by Check #36254 01/30/2022 05/13/2022 05/13/2022 05/13/2022 480.00 Vendor 274 - Code Publishing Company Totals Invoices 1 $480.00 Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 2 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 125 - College of the Sequoias
202220-06-2 PC832 - Webster and Espino Paid by Check #36255 04/18/2022 05/13/2022 05/13/2022 05/13/2022 328.00 Vendor 125 - College of the Sequoias Totals Invoices 1 $328.00 Vendor 1419 - Collins & Schoettler Planning Consultant, Inc. 1283 Zoning Ordinance Update Paid by Check #36256 04/30/2022 05/13/2022 05/13/2022 05/13/2022 1,322.50 Vendor 1419 - Collins & Schoettler Planning Consultant, Inc. Totals Invoices 1 $1,322.50 Vendor 170 - Comcast
0135597 05/02/22 405 E El Monte Way Paid by Check #36258 05/02/2022 05/13/2022 05/13/2022 05/13/2022 69.48 0136611 04/27/22 PD - May 2022 Service Paid by Check #36257 04/27/2022 05/13/2022 05/13/2022 05/13/2022 44.90 Vendor 170 - Comcast Totals Invoices 2 $114.38
Vendor 1582 - Dell Financial Services LLC
81277449 SERVER Paid by Check #36259 04/30/2022 05/13/2022 05/13/2022 05/13/2022 2,947.71 Vendor 1582 - Dell Financial Services LLC Totals Invoices 1 $2,947.71 Vendor 77 - Department of Justice
578810 PD - Fingerprints Service / April
2022
Paid by Check #36260 05/04/2022 05/13/2022 05/13/2022 05/13/2022 983.00 Vendor 77 - Department of Justice Totals Invoices 1 $983.00 Vendor 200 - Dinuba Unified School District
1726 DSC - April 2022 Senior Meals Paid by Check #36261 05/04/2022 05/13/2022 05/13/2022 05/13/2022 4,290.00 Vendor 200 - Dinuba Unified School District Totals Invoices 1 $4,290.00 Vendor 1506 - Enterprise FM Trust
FBN4465277 PD - 3 Malibus & Durangos Paid by Check #36262 05/04/2022 05/13/2022 05/13/2022 05/13/2022 2,836.04 Vendor 1506 - Enterprise FM Trust Totals Invoices 1 $2,836.04 Vendor 16 - Ernest Packaging Solutions
90561752 Fy 21/22-Parks-Janitorial supplies
for city parks/restrooms
Paid by Check #36263 05/03/2022 05/13/2022 05/13/2022 05/09/2022 05/13/2022 1,656.36 Vendor 16 - Ernest Packaging Solutions Totals Invoices 1 $1,656.36 Vendor 36 - Ewing Irrigation Products
16664318 FY 21/22-Parks-Blue wa based
marking paint
Paid by Check #36264 05/02/2022 05/13/2022 05/13/2022 05/09/2022 05/13/2022 61.98 16664371 Fy 21/22-Parks-PC-400 Hunter
Pro-C 4STA OUTDR
Paid by Check #36264 05/02/2022 05/13/2022 05/13/2022 05/09/2022 05/13/2022 135.71 Vendor 36 - Ewing Irrigation Products Totals Invoices 2 $197.69 Vendor 292 - Ewings, LLC
50322A PD - Public Safety Notepads Paid by Check #36265 05/03/2022 05/13/2022 05/13/2022 05/13/2022 1,084.56 Vendor 292 - Ewings, LLC Totals Invoices 1 $1,084.56
Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 3 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 235 - FERGUSON ENTERPRISES, LLC
1696561 REGULAR 1&2 CF PIT Paid by Check #36266 04/26/2022 05/13/2022 05/13/2022 05/13/2022 15,228.29 Vendor 235 - FERGUSON ENTERPRISES, LLC Totals Invoices 1 $15,228.29 Vendor 1801 - GARDA CL WEST, INC
10691810 SERVICE MONTH MAY 2022 Paid by Check #36267 05/01/2022 05/13/2022 05/13/2022 05/13/2022 1,334.17 Vendor 1801 - GARDA CL WEST, INC Totals Invoices 1 $1,334.17 Vendor 18 - The Gas Company
099015580085/22 405 E El Monte Way Paid by Check #36268 05/09/2022 05/13/2022 05/13/2022 05/13/2022 50.07 Vendor 18 - The Gas Company Totals Invoices 1 $50.07
Vendor 712 - GLS US
4680073 Postage Paid by Check #36269 04/15/2022 05/13/2022 05/13/2022 05/13/2022 59.58 Vendor 712 - GLS US Totals Invoices 1 $59.58
Vendor 1717 - Golden Valley Ace Hardware
3478614 Repairs Paid by Check #36270 03/31/2022 05/13/2022 05/13/2022 05/13/2022 29.36 3478659 Repairs Paid by Check #36270 04/20/2022 05/13/2022 05/13/2022 05/13/2022 25.00 3478660 Repairs Paid by Check #36270 04/20/2022 05/13/2022 05/13/2022 05/13/2022 25.00 Vendor 1717 - Golden Valley Ace Hardware Totals Invoices 3 $79.36 Vendor 605 - Frank Guerra
05/09/2022 Anthem Reimb 06/01/2022-
06/30/2022
Paid by Check #36271 05/09/2022 05/13/2022 05/13/2022 05/13/2022 228.38 Vendor 605 - Frank Guerra Totals Invoices 1 $228.38
Vendor 174 - Howard's Pest Control
104780 May 2022 Paid by Check #36272 05/04/2022 05/13/2022 05/13/2022 05/13/2022 93.00 104778 Fy 21/22-Sportsplex-Pest control
service for sportsplex
Paid by Check #36272 05/04/2022 05/13/2022 05/13/2022 05/05/2022 05/13/2022 117.00 104788 Fy 21/22-Parks-Pest control
service for KC park
Paid by Check #36272 05/04/2022 05/13/2022 05/13/2022 05/05/2022 05/13/2022 46.00 104803 Fy 21/22-Parks-Pest control
service @ Vuich park
Paid by Check #36272 05/04/2022 05/13/2022 05/13/2022 05/05/2022 05/13/2022 75.00 Vendor 174 - Howard's Pest Control Totals Invoices 4 $331.00 Vendor 974 - InfoSend, Inc.
208206 PRINTING & POSTAGE FEBRUARY
2022
Paid by Check #36273 02/28/2022 05/13/2022 05/13/2022 05/13/2022 3,848.79 211581 April Billing & Reminders & May
Billing
Paid by Check #36273 04/29/2022 05/13/2022 05/13/2022 05/13/2022 7,344.44 212427 Utility Insert MaY 2022 Paid by Check #36273 05/04/2022 05/13/2022 05/13/2022 05/13/2022 913.32 Vendor 974 - InfoSend, Inc. Totals Invoices 3 $12,106.55 Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 4 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 1134 - iWorQ Systems, Inc.
197531 MANAGEMENT SOFTWARE JUNE
2022-MAY 2023
Paid by Check #36274 05/02/2022 05/13/2022 05/13/2022 05/13/2022 4,250.00 Vendor 1134 - iWorQ Systems, Inc. Totals Invoices 1 $4,250.00 Vendor 785 - Judicial Council of California
54A Q3FY21 Dinuba Courthouse Shared Cost
through 03/22
Paid by Check #36275 03/31/2022 05/13/2022 05/13/2022 05/13/2022 144.71 Vendor 785 - Judicial Council of California Totals Invoices 1 $144.71 Vendor 216 - Key Design Locksmithing
16506 Repairs/Maintenance Paid by Check #36276 05/03/2022 05/13/2022 05/13/2022 05/13/2022 34.18 Vendor 216 - Key Design Locksmithing Totals Invoices 1 $34.18 Vendor 724 - Language Line Services, Inc.
10506216 PD - Interpretation Service Paid by Check #36277 04/30/2022 05/13/2022 05/13/2022 05/13/2022 24.44 Vendor 724 - Language Line Services, Inc. Totals Invoices 1 $24.44 Vendor 1697 - Bryan Marsh
Wildland Educational Reimbursement Paid by Check #36278 02/23/2022 05/13/2022 05/13/2022 05/13/2022 167.68 Vendor 1697 - Bryan Marsh Totals Invoices 1 $167.68
Vendor 160 - Mid Valley Publishing Inc.
0325579-IN 4/7 Notice of correction Paid by Check #36279 04/07/2022 05/13/2022 05/13/2022 05/13/2022 180.00 0325582-IN 4/7 Ordinance 2022-02 Paid by Check #36279 04/07/2022 05/13/2022 05/13/2022 05/13/2022 200.00 0325623-IN 4/21 Ordinance No 2022-03 Paid by Check #36279 04/21/2022 05/13/2022 05/13/2022 05/13/2022 260.00 0325624-IN 4/21 Ordinance No 2022-04 Paid by Check #36279 04/21/2022 05/13/2022 05/13/2022 05/13/2022 200.00 0325581-IN 4/7 Ordinance 2022-01 Paid by Check #36279 04/07/2022 05/13/2022 05/13/2022 05/13/2022 200.00 Vendor 160 - Mid Valley Publishing Inc. Totals Invoices 5 $1,040.00 Vendor 392 - O'Reilly Auto Parts
3641-449798 Vehicles Paid by Check #36280 03/29/2022 05/13/2022 05/13/2022 05/13/2022 199.73 3641-450918 Vehicles Paid by Check #36280 04/04/2022 05/13/2022 05/13/2022 05/13/2022 48.79 3641-450929 Vehicles Paid by Check #36280 04/04/2022 05/13/2022 05/13/2022 05/13/2022 184.29 3641-450967 Vehicles Paid by Check #36280 04/04/2022 05/13/2022 05/13/2022 05/13/2022 (26.03) 3641-451346 Vehicles Paid by Check #36280 04/06/2022 05/13/2022 05/13/2022 05/13/2022 21.66 3641-451522 Vehicles Paid by Check #36280 04/07/2022 05/13/2022 05/13/2022 05/13/2022 78.05 3641-451599 Vehicles Paid by Check #36280 04/07/2022 05/13/2022 05/13/2022 05/13/2022 49.14 3641-451723 Vehicles Paid by Check #36280 04/08/2022 05/13/2022 05/13/2022 05/13/2022 120.40 3641-451752 Vehicles Paid by Check #36280 04/08/2022 05/13/2022 05/13/2022 05/13/2022 379.74 3641-451780 Vehicles Paid by Check #36280 04/08/2022 05/13/2022 05/13/2022 05/13/2022 8.46 3641-452348 Vehicles Paid by Check #36280 04/11/2022 05/13/2022 05/13/2022 05/13/2022 8.46 3641-452450 Vehicles Paid by Check #36280 04/11/2022 05/13/2022 05/13/2022 05/13/2022 621.89 3641-452451 Vehicles Paid by Check #36280 04/11/2022 05/13/2022 05/13/2022 05/13/2022 (621.89) Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 5 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 3641-452542 Vehicles Paid by Check #36280 04/12/2022 05/13/2022 05/13/2022 05/13/2022 18.16 3641-452638 Vehicles Paid by Check #36280 04/12/2022 05/13/2022 05/13/2022 05/13/2022 355.34 3641-452645 Vehicles Paid by Check #36280 04/12/2022 05/13/2022 05/13/2022 05/13/2022 107.23 3641-452759 Vehicles Paid by Check #36280 04/13/2022 05/13/2022 05/13/2022 05/13/2022 67.70 3641-453017 Vehicles Paid by Check #36280 04/14/2022 05/13/2022 05/13/2022 05/13/2022 53.56 3641-453177 Vehicles Paid by Check #36280 04/15/2022 05/13/2022 05/13/2022 05/13/2022 44.45 3641-453186 Vehicles Paid by Check #36280 04/15/2022 05/13/2022 05/13/2022 05/13/2022 17.58 3641-453294 Vehicles Paid by Check #36280 04/15/2022 05/13/2022 05/13/2022 05/13/2022 82.19 3641-453727 Vehicles Paid by Check #36280 04/18/2022 05/13/2022 05/13/2022 05/13/2022 22.79 3641-453870 Vehicles Paid by Check #36280 04/19/2022 05/13/2022 05/13/2022 05/13/2022 38.93 3641-453942 Vehicles Paid by Check #36280 04/19/2022 05/13/2022 05/13/2022 05/13/2022 48.15 EB17447421 Vehicles Paid by Check #36280 04/21/2022 05/13/2022 05/13/2022 05/13/2022 (9.88) 3641-454515 Vehicles Paid by Check #36280 04/22/2022 05/13/2022 05/13/2022 05/13/2022 10.81 3641-454516 Vehicles Paid by Check #36280 04/22/2022 05/13/2022 05/13/2022 05/13/2022 21.60 3641-455425 Vehicles Paid by Check #36280 04/27/2022 05/13/2022 05/13/2022 05/13/2022 11.19 3641-455148 Supplies Paid by Check #36280 04/25/2022 05/13/2022 05/13/2022 05/13/2022 97.58 3641-456380 Supplies Paid by Check #36280 05/02/2022 05/13/2022 05/13/2022 05/13/2022 19.01 Vendor 392 - O'Reilly Auto Parts Totals Invoices 30 $2,079.08 Vendor 142 - Office Depot BSD
240426704001 OFFICE SUPPLIES Paid by Check #36281 04/22/2022 05/13/2022 05/13/2022 05/13/2022 103.69 240451639001 OFFICE SUPPLIES Paid by Check #36281 04/22/2022 05/13/2022 05/13/2022 05/13/2022 6.50 237330370002 break room supplies Paid by Check #36281 05/04/2022 05/13/2022 05/13/2022 05/13/2022 31.68 240567904001 PD - Supplies Paid by Check #36281 04/18/2022 05/13/2022 05/13/2022 05/13/2022 66.07 240452798001 PD - Supplies Paid by Check #36281 04/19/2022 05/13/2022 05/13/2022 05/13/2022 126.17 237469503001 PD - Supplies Paid by Check #36281 04/21/2022 05/13/2022 05/13/2022 05/13/2022 27.55 240452798002 PD - Supplies Paid by Check #36281 04/26/2022 05/13/2022 05/13/2022 05/13/2022 76.21 Vendor 142 - Office Depot BSD Totals Invoices 7 $437.87 Vendor 938 - OMG National
N1071051 Stickers Paid by Check #36282 03/16/2022 05/13/2022 05/13/2022 05/13/2022 150.77 Vendor 938 - OMG National Totals Invoices 1 $150.77
Vendor 76 - Pacific Gas & Electric
233750151144/22 250 W SAGINAW AVE Paid by Check #36296 04/29/2022 05/13/2022 05/13/2022 05/13/2022 28.29 900149822934/22 405 E El Monte Way Paid by Check #36297 04/29/2022 05/13/2022 05/13/2022 05/13/2022 544.42 519248951324/22 502 RD 72 TIMER Paid by Check #36288 04/25/2022 05/13/2022 05/13/2022 05/13/2022 11.46 777130818084/22 200 S ROAD 72 Paid by Check #36291 04/25/2022 05/13/2022 05/13/2022 05/13/2022 10.51 067755042174/22 520 W SARA LN Paid by Check #36283 04/26/2022 05/13/2022 05/13/2022 05/13/2022 13.51 245952415714/22 NORTHRIDGE W/EATON Paid by Check #36286 04/26/2022 05/13/2022 05/13/2022 05/13/2022 17.08 914674420584/22 DAVIS E/ALTA AVE Paid by Check #36294 04/26/2022 05/13/2022 05/13/2022 05/13/2022 15.54 076626534144/22 1300 ROSEMARY AVE Paid by Check #36284 04/27/2022 05/13/2022 05/13/2022 05/13/2022 139.93 134955182534/22 1300 SAGINAW AVE Paid by Check #36285 04/27/2022 05/13/2022 05/13/2022 05/13/2022 21.97 Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 6 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 360067439044/22 698 N LINCOLN AVE Paid by Check #36287 04/27/2022 05/13/2022 05/13/2022 05/13/2022 14.02 468994256004/22 1101 VISCAYA PKWY Paid by Check #36295 04/27/2022 05/13/2022 05/13/2022 05/13/2022 10.21 556426429404/22 PARKS Paid by Check #36289 04/27/2022 05/13/2022 05/13/2022 05/13/2022 90.84 622008882874/22 EL MONTE & MC KINLEY Paid by Check #36290 04/27/2022 05/13/2022 05/13/2022 05/13/2022 24.64 790546574284/22 1150 E NEBRASKA AVE Paid by Check #36292 04/27/2022 05/13/2022 05/13/2022 05/13/2022 9.87 811658854354/22 1920 E LAUREN AVE Paid by Check #36293 04/27/2022 05/13/2022 05/13/2022 05/13/2022 55.28 037563698504/22 N/E RD 76 & AVE 416 Paid by Check #36298 04/26/2022 05/13/2022 05/13/2022 05/13/2022 93.48 312018483274/22 7387 W SIERRA WAY AVE Paid by Check #36305 04/26/2022 05/13/2022 05/13/2022 05/13/2022 368.60 041816753174/22 RD 72 & W SIERRA WAY Paid by Check #36299 04/27/2022 05/13/2022 05/13/2022 05/13/2022 348.27 058483210134/22 NE CRAWFORD & GERALD Paid by Check #36300 04/27/2022 05/13/2022 05/13/2022 05/13/2022 116.96 323048378374/22 S/E COR HAYES & GERALD Paid by Check #36306 04/27/2022 05/13/2022 05/13/2022 05/13/2022 9.86 459224718964/22 111 N HAYES AVE Paid by Check #36308 04/27/2022 05/13/2022 05/13/2022 05/13/2022 33.97 588309194014/22 188 N L ST Paid by Check #36315 04/27/2022 05/13/2022 05/13/2022 05/13/2022 27.48 837649722674/22 S/E COR NEWTON & DAVIS Paid by Check #36318 04/27/2022 05/13/2022 05/13/2022 05/13/2022 139.52 896878734584/22 651 W SAGINAW AVE Paid by Check #36321 04/27/2022 05/13/2022 05/13/2022 05/13/2022 177.01 949217492254/22 1315 N EUCLID AVE Paid by Check #36324 04/27/2022 05/13/2022 05/13/2022 05/13/2022 9.86 475197165684/22 HAYES & EDWARDS Paid by Check #36309 04/28/2022 05/13/2022 05/13/2022 05/13/2022 34.82 477215765294/22 ALTA & EL MONTE WAY Paid by Check #36310 04/28/2022 05/13/2022 05/13/2022 05/13/2022 148.93 493969444874/22 110 S COLLEGE AVE Paid by Check #36311 04/28/2022 05/13/2022 05/13/2022 05/13/2022 11.04 535548886274/22 912 N ALTA @SAGINAW & ALTA Paid by Check #36313 04/28/2022 05/13/2022 05/13/2022 05/13/2022 66.16 565766708994/22 NW COR ALICE & W EL MONTE
WAY
Paid by Check #36314 04/28/2022 05/13/2022 05/13/2022 05/13/2022 87.68 665766702524/22 NW COR ALTA & RD 80 Paid by Check #36316 04/28/2022 05/13/2022 05/13/2022 05/13/2022 66.92 864715010304/22 ON E EL MONTE WAY & PERRY Paid by Check #36320 04/28/2022 05/13/2022 05/13/2022 05/13/2022 62.88 168660015854/22 2255 W EL MONTE WAY Paid by Check #36302 04/29/2022 05/13/2022 05/13/2022 05/13/2022 64.90 212523687134/22 1215 W EL MONTE WAY Paid by Check #36303 04/29/2022 05/13/2022 05/13/2022 05/13/2022 28.23 245914958174/22 SW SW 7-16-24 Paid by Check #36304 04/29/2022 05/13/2022 05/13/2022 05/13/2022 8,707.85 335464179664/22 KAMM & O ST Paid by Check #36307 04/29/2022 05/13/2022 05/13/2022 05/13/2022 216.67 506469548394/22 CRAWFORD & EL MONTE SW Paid by Check #36312 04/29/2022 05/13/2022 05/13/2022 05/13/2022 105.91 839793222584/22 3481 W EL MONTE WAY Paid by Check #36319 04/29/2022 05/13/2022 05/13/2022 05/13/2022 33.67 898192338784/22 150 W SAGINAW AVE Paid by Check #36322 04/29/2022 05/13/2022 05/13/2022 05/13/2022 62.37 923705812634/22 2813 W EL MONTE WAY Paid by Check #36323 04/29/2022 05/13/2022 05/13/2022 05/13/2022 29.24 141629409455/22 389 W EL MONTE WAY Paid by Check #36301 05/01/2022 05/13/2022 05/13/2022 05/13/2022 65.66 714934640945/22 EUCLID S/LINDARA WELL #18 Paid by Check #36317 05/02/2022 05/13/2022 05/13/2022 05/13/2022 2,505.84 Vendor 76 - Pacific Gas & Electric Totals Invoices 42 $14,631.35 Vendor 38 - Reedley Irrigation System
RIS-POS02-38136 IRRIGATION REPAIRS Paid by Check #36325 04/29/2022 05/13/2022 05/13/2022 05/13/2022 180.22 Vendor 38 - Reedley Irrigation System Totals Invoices 1 $180.22 Vendor 1707 - RRM Design Group
2415-01-0322A Dinuba Focused General Plan
Update Leap: Task 05 & 3A
Paid by Check #36326 04/18/2022 05/13/2022 05/13/2022 05/13/2022 14,698.75 Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 7 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 2415-01-0322B Dinuba Focused General Plan
Update SB2: Task 02 & 07
Paid by Check #36326 04/18/2022 05/13/2022 05/13/2022 05/13/2022 11,003.25 Vendor 1707 - RRM Design Group Totals Invoices 2 $25,702.00 Vendor 1001 - Sacramento Metropolitan Fire District
2000004022 GEMT SFY2019/20 DHCS COST
PER TRANSPORT
Paid by Check #36327 05/04/2022 05/13/2022 05/13/2022 05/13/2022 4,862.61 Vendor 1001 - Sacramento Metropolitan Fire District Totals Invoices 1 $4,862.61 Vendor 797 - Safety Network Traffic Control Services, Inc.
TS-14210 POSTS, TRAFFIC, &
DIRECTIONAL SIGNS AND
INSTALLATION
Paid by Check #36328 03/08/2022 05/13/2022 05/13/2022 05/13/2022 36,637.69 Vendor 797 - Safety Network Traffic Control Services, Inc. Totals Invoices 1 $36,637.69 Vendor 46 - Self Help Enterprises
13 CDBG-CV1 GENERAL ADMIN,
BUSINESS ASST. &
IMPLEMENTATION COSTS
Paid by Check #36329 03/25/2022 05/13/2022 05/13/2022 05/13/2022 32,236.49 14 CDBG-CV1 GENERAL ADMIN Paid by Check #36329 04/14/2022 05/13/2022 05/13/2022 05/13/2022 90.91 SUB-11 CDBG-CV2-3 SUB ASSISTANCE,
GENERAL ADMIN &
IMPLEMENTATION COST
Paid by Check #36329 04/20/2022 05/13/2022 05/13/2022 05/13/2022 14,850.09 DIN18HM 04-22 18-HOME-12599 GENERAL ADMIN Paid by Check #36329 05/04/2022 05/13/2022 05/13/2022 05/13/2022 468.75 DIN19HM 04-22 19-HOME-14967 GENERAL ADMIN Paid by Check #36329 05/04/2022 05/13/2022 05/13/2022 05/13/2022 972.00 Vendor 46 - Self Help Enterprises Totals Invoices 5 $48,618.24 Vendor 61 - Silvas Oil Company Inc.
177053CT April 2022 Paid by Check #36330 04/30/2022 05/13/2022 05/13/2022 05/13/2022 343.22 Vendor 61 - Silvas Oil Company Inc. Totals Invoices 1 $343.22 Vendor 1396 - Social Vocational Services, Inc.
40D2204-IN Fy 21/22-Parks-Grounds
Maintenance for April, 2022
Paid by Check #36331 04/30/2022 05/13/2022 05/13/2022 05/09/2022 05/13/2022 1,850.00 Vendor 1396 - Social Vocational Services, Inc. Totals Invoices 1 $1,850.00 Vendor 758 - Solenis LLC
11993488 ZETAG 8816 (US) IBC 1040KG Paid by Check #36332 04/18/2022 05/13/2022 05/13/2022 05/13/2022 11,381.61 Vendor 758 - Solenis LLC Totals Invoices 1 $11,381.61
Vendor 431 - Sparkletts
9406519 050122 Fy 21/22-Bottled wa & delivery
service
Paid by Check #36333 05/01/2022 05/13/2022 05/13/2022 05/03/2022 05/13/2022 151.18 Vendor 431 - Sparkletts Totals Invoices 1 $151.18
Vendor 189 - Terminix International
Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 8 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 419813742 405 E El Monte Way Paid by Check #36334 04/21/2022 05/13/2022 05/13/2022 05/13/2022 66.00 419826757 Fy 21/22-CS-Pest control serv for
rec office
Paid by Check #36334 04/04/2022 05/13/2022 05/13/2022 05/09/2022 05/13/2022 74.00 Vendor 189 - Terminix International Totals Invoices 2 $140.00 Vendor 311 - Top Dog Training Center
1523 PD - K9 Maintenance Training -
Enzo & Zeus
Paid by Check #36335 05/03/2022 05/13/2022 05/13/2022 05/13/2022 180.00 Vendor 311 - Top Dog Training Center Totals Invoices 1 $180.00 Vendor 329 - Townsend Public Affairs
18383 CONSULTING MAY 2022 Paid by Check #36336 05/01/2022 05/13/2022 05/13/2022 05/13/2022 5,000.00 Vendor 329 - Townsend Public Affairs Totals Invoices 1 $5,000.00 Vendor 615 - Yoshimi Toyota
Vehicle Extr. Educational Reimbursement Paid by Check #36337 01/21/2022 05/13/2022 05/13/2022 05/13/2022 487.00 Vendor 615 - Yoshimi Toyota Totals Invoices 1 $487.00
Vendor 1633 - Toyota Industries Commercial Finance, Inc. 4003481988 Polaris Lease Payment Paid by Check #36338 04/26/2022 05/13/2022 05/13/2022 05/13/2022 296.74 Vendor 1633 - Toyota Industries Commercial Finance, Inc. Totals Invoices 1 $296.74 Vendor 1352 - Trizetto Provider Solutions, LLC
3U25052200 SERVICE MONTH MAY 2022 Paid by Check #36339 05/01/2022 05/13/2022 05/13/2022 05/13/2022 192.20 Vendor 1352 - Trizetto Provider Solutions, LLC Totals Invoices 1 $192.20 Vendor 1041 - UPS
0000Y64A59182 Postage Paid by Check #36340 04/30/2022 05/13/2022 05/13/2022 05/13/2022 25.40 Vendor 1041 - UPS Totals Invoices 1 $25.40
Vendor 359 - Valero Marketing & Supply Company
80796941 April 2022 Paid by EFT #1985 05/06/2022 05/13/2022 05/13/2022 05/13/2022 10,277.87 80804370 PD -04/07/2022 - 05/06/2022
Fuel Charges
Paid by EFT #1987 05/06/2022 05/13/2022 05/13/2022 05/13/2022 12,785.06 80807424 PW Fuel for April 2022 Paid by EFT #1988 05/06/2022 05/13/2022 05/13/2022 05/13/2022 9,953.91 Vendor 359 - Valero Marketing & Supply Company Totals Invoices 3 $33,016.84 Vendor 297 - Vincent Communications, Inc.
83939 Repairs Paid by Check #36341 05/04/2022 05/13/2022 05/13/2022 05/13/2022 48.87 Vendor 297 - Vincent Communications, Inc. Totals Invoices 1 $48.87 Vendor 403 - Visalia Times-Delta
TD0054706 05/22 PD - May 2022 Service Paid by Check #36342 05/01/2022 05/13/2022 05/13/2022 05/13/2022 23.00 Vendor 403 - Visalia Times-Delta Totals Invoices 1 $23.00 Vendor 14 - W & E Electric
Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 9 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 2204052 PUMP CORD CONNECTIONS H.W.
INFLUENT PUMP #2
Paid by Check #36343 04/19/2022 05/13/2022 05/13/2022 05/13/2022 537.26 Vendor 14 - W & E Electric Totals Invoices 1 $537.26
Vendor 1067 - Yamabe & Horn Engineering Inc.
475829 Y&H Subdivisions Eng Support Paid by Check #36344 04/21/2022 05/13/2022 05/13/2022 05/13/2022 16,612.25 Vendor 1067 - Yamabe & Horn Engineering Inc. Totals Invoices 1 $16,612.25 Grand Totals Invoices 176 $2,369,595.73
Run by Rosemary Silva on 05/12/2022 01:17:36 PM Page 10 of 10 Accounts Payable Invoice Report
Payment Date Range 05/07/22 - 05/13/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 385 - 4 Creeks, Inc.
24742 4 Creeks Euclid Paid by Check #36345 05/11/2022 05/20/2022 05/20/2022 05/20/2022 3,750.00 Vendor 385 - 4 Creeks, Inc. Totals Invoices 1 $3,750.00 Vendor 72 - A-C Electric Company
54107 TROUBLESHOOT 1A POLE Paid by Check #36346 01/27/2022 05/20/2022 05/20/2022 05/20/2022 1,056.00 Vendor 72 - A-C Electric Company Totals Invoices 1 $1,056.00 Vendor 460 - A-Z Bus Sales Inc.
02P492558 BUS 10,12 & 14 Paid by Check #36347 05/17/2022 05/20/2022 05/20/2022 05/20/2022 256.36 Vendor 460 - A-Z Bus Sales Inc. Totals Invoices 1 $256.36 Vendor 206 - ADT Security Services, Inc.
303447337 05/04 Security Service for WWTP Paid by Check #36348 05/04/2022 05/20/2022 05/20/2022 05/20/2022 190.44 303451478 05/04 Security Service for 110 S College Paid by Check #36348 05/04/2022 05/20/2022 05/20/2022 05/20/2022 183.18 Vendor 206 - ADT Security Services, Inc. Totals Invoices 2 $373.62 Vendor 263 - Advantek Benefit Administrators
05/13/2022 05/13/2022 Paid by Check #36349 05/13/2022 05/20/2022 05/20/2022 05/20/2022 12,499.91 Vendor 263 - Advantek Benefit Administrators Totals Invoices 1 $12,499.91 Vendor 555 - Maria Alaniz
20 Years Service Awards 2022 Paid by Check #36350 05/17/2022 05/20/2022 05/20/2022 05/20/2022 200.00 Vendor 555 - Maria Alaniz Totals Invoices 1 $200.00
Vendor 1036 - Allstar Fire Equipment
239611 Gloves Paid by Check #36351 05/03/2022 05/20/2022 05/20/2022 05/20/2022 53.06 Vendor 1036 - Allstar Fire Equipment Totals Invoices 1 $53.06 Vendor 522 - Allstar Towing
38708 Contractual Paid by Check #36352 03/02/2022 05/20/2022 05/20/2022 05/20/2022 200.00 Vendor 522 - Allstar Towing Totals Invoices 1 $200.00
Vendor 1058 - Alta District Historical Society, Inc.
2022 ADHS Spring 2022 Dinner & Auction-table for 8 Paid by Check #36353 05/18/2022 05/20/2022 05/20/2022 05/20/2022 320.00 Vendor 1058 - Alta District Historical Society, Inc. Totals Invoices 1 $320.00 Vendor 416 - Amber Chemical Inc.
0373056-IN Amber Chemical Paid by Check #36354 04/29/2022 05/20/2022 05/20/2022 05/20/2022 950.89 Vendor 416 - Amber Chemical Inc. Totals Invoices 1 $950.89 Vendor 351 - Anthem Blue Cross
000231131518 ROBERTS 102A78783 Paid by Check #36357 04/04/2022 05/20/2022 05/20/2022 05/20/2022 92.00 000235250370 MEDDERS 975A79192 Paid by Check #36362 05/04/2022 05/20/2022 05/20/2022 05/20/2022 92.00 000235256534 CANALES 530M82834 Paid by Check #36356 05/04/2022 05/20/2022 05/20/2022 05/20/2022 92.00 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 1 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 000235264630 TYLER 299A24237 Paid by Check #36361 05/04/2022 05/20/2022 05/20/2022 05/20/2022 85.30 000235265492 ROBERTS 102A78783 Paid by Check #36358 05/04/2022 05/20/2022 05/20/2022 05/20/2022 92.00 000235270237 HARMAN 532W04713 Paid by Check #36359 05/04/2022 05/20/2022 05/20/2022 05/20/2022 92.00 000235286344 MAGYAR 792A24403 Paid by Check #36360 05/04/2022 05/20/2022 05/20/2022 05/20/2022 85.30 000236117847 CANALES 920M82828 Paid by Check #36355 05/07/2022 05/20/2022 05/20/2022 05/20/2022 770.31 Vendor 351 - Anthem Blue Cross Totals Invoices 8 $1,400.91 Vendor 17 - AT&T
2384518214 05/22 Telephone Paid by Check #36365 05/07/2022 05/20/2022 05/20/2022 05/20/2022 68.96 93910544765/22 Telephone Paid by Check #36366 05/10/2022 05/20/2022 05/20/2022 05/20/2022 22.33 93910544615/22 Telephone Paid by Check #36371 05/11/2022 05/20/2022 05/20/2022 05/20/2022 22.32 93910544665/22 Telephone Paid by Check #36372 05/11/2022 05/20/2022 05/20/2022 05/20/2022 22.33 93910544675/22 Telephone Paid by Check #36370 05/11/2022 05/20/2022 05/20/2022 05/20/2022 42.96 93910547565/22 Telephone Paid by Check #36373 05/11/2022 05/20/2022 05/20/2022 05/20/2022 385.46 9391054470 5/22 5/10/2022 Paid by Check #36368 05/11/2022 05/20/2022 05/20/2022 05/20/2022 22.32 9391054479 5/22 5/10/2022 Paid by Check #36369 05/11/2022 05/20/2022 05/20/2022 05/20/2022 22.32 9391054742 5/22 5/10/2022 Paid by Check #36367 05/11/2022 05/20/2022 05/20/2022 05/20/2022 109.67 9391054475 05/22 Telephone Paid by Check #36363 05/10/2022 05/20/2022 05/20/2022 05/20/2022 22.71 9391069012 05/22 Telephone Paid by Check #36364 05/10/2022 05/20/2022 05/20/2022 05/20/2022 63.27 93910372775/22 Telephone Paid by Check #36375 05/10/2022 05/20/2022 05/20/2022 05/20/2022 24.76 93910544725/22 Telephone Paid by Check #36376 05/10/2022 05/20/2022 05/20/2022 05/20/2022 42.98 93910544745/22 Telephone Paid by Check #36374 05/10/2022 05/20/2022 05/20/2022 05/20/2022 42.98 93910544775/22 Telephone Paid by Check #36378 05/10/2022 05/20/2022 05/20/2022 05/20/2022 22.33 93910544785/22 Telephone Paid by Check #36377 05/10/2022 05/20/2022 05/20/2022 05/20/2022 22.33 Vendor 17 - AT&T Totals Invoices 16 $960.03
Vendor 1103 - Bauer Compressors, Inc.
0000292635 Supplies Paid by Check #36379 05/09/2022 05/20/2022 05/20/2022 05/20/2022 242.00 Vendor 1103 - Bauer Compressors, Inc. Totals Invoices 1 $242.00 Vendor 558 - Cecilia Bobst
25 Years Service Awards 2022 Paid by Check #36380 05/17/2022 05/20/2022 05/20/2022 05/20/2022 250.00 Vendor 558 - Cecilia Bobst Totals Invoices 1 $250.00
Vendor 822 - Boundtree Medical LLC
84509914 Supplies Paid by Check #36381 05/04/2022 05/20/2022 05/20/2022 05/20/2022 415.54 Vendor 822 - Boundtree Medical LLC Totals Invoices 1 $415.54 Vendor 116 - BSK Analytical Laboratories
AF11322 WATER SAMPLE TESTING -
WATER DEPT
Paid by Check #36382 05/04/2022 05/20/2022 05/20/2022 05/20/2022 60.00 AF11797 BSK Lab Testing Paid by Check #36382 05/10/2022 05/20/2022 05/20/2022 05/20/2022 176.00 AF12172 BSK Paid by Check #36382 05/14/2022 05/20/2022 05/20/2022 05/20/2022 176.00 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 2 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 116 - BSK Analytical Laboratories Totals Invoices 3 $412.00 Vendor 1172 - Builders Concrete Inc.
283445 Builders Concrete Sidewalk
Project; 149 W Tulare St
Paid by Check #36383 05/02/2022 05/20/2022 05/20/2022 05/20/2022 354.26 Vendor 1172 - Builders Concrete Inc. Totals Invoices 1 $354.26 Vendor 1141 - Business Location Advisors, Inc.
BESTBUY.COM 1 Q BESTBUY.COM 1 Qtr-22 Paid by Check #36384 05/11/2022 05/20/2022 05/20/2022 05/20/2022 130,985.53 Vendor 1141 - Business Location Advisors, Inc. Totals Invoices 1 $130,985.53 Vendor 80 - California Business Machines
296704 PD - Copiers Maintenance Paid by Check #36385 05/11/2022 05/20/2022 05/20/2022 05/20/2022 434.66 Vendor 80 - California Business Machines Totals Invoices 1 $434.66 Vendor 94 - California Public Employees Retirement
2022-00000417 31 - 457 - Employee CalPERS $* Paid by EFT #1989 05/13/2022 05/16/2022 05/16/2022 05/16/2022 9,788.03 4/24-5/7/2022 Payroll 04/24/2022-05/07/2022 Paid by EFT #1990 05/13/2022 05/16/2022 05/16/2022 05/16/2022 87,075.74 Vendor 94 - California Public Employees Retirement Totals Invoices 2 $96,863.77 Vendor 305 - Cartozian Air Conditioning and Heating Inc. 18172 Fy 21/22-Sportsplex-Cooling
Maint @ Sportsplex
Paid by Check #36386 04/29/2022 05/20/2022 05/20/2022 05/11/2022 05/20/2022 100.00 Vendor 305 - Cartozian Air Conditioning and Heating Inc. Totals Invoices 1 $100.00 Vendor 725 - CDW Government
W692914 PD - RSA Annual Maintenance Paid by Check #36387 05/02/2022 05/20/2022 05/20/2022 05/20/2022 820.80 Vendor 725 - CDW Government Totals Invoices 1 $820.80
Vendor 1495 - David Cervantes
5 Years Service Awards 2022 Paid by Check #36388 05/17/2022 05/20/2022 05/20/2022 05/20/2022 50.00 Vendor 1495 - David Cervantes Totals Invoices 1 $50.00
Vendor 597 - Jason Chase
20 Years Service Awards 2022 Paid by Check #36389 05/17/2022 05/20/2022 05/20/2022 05/20/2022 200.00 Vendor 597 - Jason Chase Totals Invoices 1 $200.00
Vendor 333 - Cintas Corporation No. 2
4115667609 Contractual Paid by Check #36390 04/06/2022 05/20/2022 05/20/2022 05/20/2022 21.16 4115667700 Contractual Paid by Check #36390 04/06/2022 05/20/2022 05/20/2022 05/20/2022 281.06 4115667763 Contractual Paid by Check #36390 04/06/2022 05/20/2022 05/20/2022 05/20/2022 325.18 4115667779 Contractual Paid by Check #36390 04/06/2022 05/20/2022 05/20/2022 05/20/2022 92.62 4115667807 Contractual Paid by Check #36390 04/06/2022 05/20/2022 05/20/2022 05/20/2022 88.11 4115667920 Contractual Paid by Check #36390 04/06/2022 05/20/2022 05/20/2022 05/20/2022 197.29 4115835031 Contractual Paid by Check #36390 04/07/2022 05/20/2022 05/20/2022 05/20/2022 139.89 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 3 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 4115835105 Contractual Paid by Check #36390 04/07/2022 05/20/2022 05/20/2022 05/20/2022 124.79 4115835187 Contractual Paid by Check #36390 04/07/2022 05/20/2022 05/20/2022 05/20/2022 709.49 4116381949 Contractual Paid by Check #36390 04/13/2022 05/20/2022 05/20/2022 05/20/2022 222.02 4116382036 Contractual Paid by Check #36390 04/13/2022 05/20/2022 05/20/2022 05/20/2022 184.81 4116382237 Contractual Paid by Check #36390 04/13/2022 05/20/2022 05/20/2022 05/20/2022 297.97 4116532497 Contractual Paid by Check #36390 04/14/2022 05/20/2022 05/20/2022 05/20/2022 139.54 4116532548 Contractual Paid by Check #36390 04/14/2022 05/20/2022 05/20/2022 05/20/2022 126.99 4116532725 Contractual Paid by Check #36390 04/14/2022 05/20/2022 05/20/2022 05/20/2022 758.22 1902971210 Contractual Paid by Check #36390 04/19/2022 05/20/2022 05/20/2022 05/20/2022 80.27 4117037359 Contractual Paid by Check #36390 04/20/2022 05/20/2022 05/20/2022 05/20/2022 21.16 4117037361 Contractual Paid by Check #36390 04/20/2022 05/20/2022 05/20/2022 05/20/2022 240.82 4117037401 Contractual Paid by Check #36390 04/20/2022 05/20/2022 05/20/2022 05/20/2022 355.44 4117037429 Contractual Paid by Check #36390 04/20/2022 05/20/2022 05/20/2022 05/20/2022 92.08 4117037482 Contractual Paid by Check #36390 04/20/2022 05/20/2022 05/20/2022 05/20/2022 81.52 4117037488 Contractual Paid by Check #36390 04/20/2022 05/20/2022 05/20/2022 05/20/2022 210.00 4117200249 Contractual Paid by Check #36390 04/21/2022 05/20/2022 05/20/2022 05/20/2022 139.54 4117200447 Contractual Paid by Check #36390 04/21/2022 05/20/2022 05/20/2022 05/20/2022 126.99 4117200467 Contractual Paid by Check #36390 04/21/2022 05/20/2022 05/20/2022 05/20/2022 622.23 4117771066 Contractual Paid by Check #36390 04/27/2022 05/20/2022 05/20/2022 05/20/2022 222.02 4117771121 Contractual Paid by Check #36390 04/27/2022 05/20/2022 05/20/2022 05/20/2022 160.70 4117771333 Contractual Paid by Check #36390 04/27/2022 05/20/2022 05/20/2022 05/20/2022 210.00 4117887371 Contractual Paid by Check #36390 04/28/2022 05/20/2022 05/20/2022 05/20/2022 139.54 4117887613 Contractual Paid by Check #36390 04/28/2022 05/20/2022 05/20/2022 05/20/2022 126.99 4117887649 Contractual Paid by Check #36390 04/28/2022 05/20/2022 05/20/2022 05/20/2022 689.59 4117771039 PD - Janitorial Service Paid by Check #36390 04/27/2022 05/20/2022 05/20/2022 05/20/2022 58.13 Vendor 333 - Cintas Corporation No. 2 Totals Invoices 32 $7,286.16 Vendor 239 - City of Fresno
Fire Inv 1A Espino, Chase, Greco Paid by Check #36391 05/16/2022 05/20/2022 05/20/2022 05/20/2022 1,200.00 Fire Inv 1B Espino, Chase, Greco Paid by Check #36391 05/16/2022 05/20/2022 05/20/2022 05/20/2022 1,140.00 Fire Inv 1C Espino, Chase, Greco Paid by Check #36391 05/16/2022 05/20/2022 05/20/2022 05/20/2022 1,200.00 7488 PD - PSP 06/14/2022 -
06/17/2022 - Thaddeus Ashford
Paid by Check #36392 03/04/2022 05/20/2022 05/20/2022 05/20/2022 606.00 7498 PD - PSP Training 06/28-
07/01/2022 - Ubaldo DeHaro
Paid by Check #36392 03/07/2022 05/20/2022 05/20/2022 05/20/2022 606.00 Vendor 239 - City of Fresno Totals Invoices 5 $4,752.00 Vendor 972 - City of Sanger
IGT 54 - Dinuba April 2022 Paid by Check #36393 05/10/2022 05/20/2022 05/20/2022 05/20/2022 442.50 Vendor 972 - City of Sanger Totals Invoices 1 $442.50
Vendor 240 - Clean Cut Landscape Management Inc.
3557 Monthly Landscaping April 2022 Paid by Check #36394 04/30/2022 05/20/2022 05/20/2022 05/20/2022 17,979.00 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 4 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 240 - Clean Cut Landscape Management Inc. Totals Invoices 1 $17,979.00 Vendor 1473 - Country View Nursery
2775 Fy 21/22-ParksManzanita,bushes,rosemary
plants
Paid by Check #36395 05/09/2022 05/20/2022 05/20/2022 05/16/2022 05/20/2022 728.04 2776 Fy 21/22-L&L-Plants/shrubs Paid by Check #36395 05/10/2022 05/20/2022 05/20/2022 05/16/2022 05/20/2022 338.70 Vendor 1473 - Country View Nursery Totals Invoices 2 $1,066.74 Vendor 3 - Culligan Water
182075 culligan Paid by Check #36396 04/30/2022 05/20/2022 05/20/2022 05/20/2022 74.50 182513 Culligan Paid by Check #36396 04/30/2022 05/20/2022 05/20/2022 05/20/2022 78.00 Vendor 3 - Culligan Water Totals Invoices 2 $152.50
Vendor 1759 - Davis Demographics
21973 Service for February 2022 Paid by Check #36397 03/24/2022 05/20/2022 05/20/2022 05/20/2022 2,600.00 Vendor 1759 - Davis Demographics Totals Invoices 1 $2,600.00 Vendor 1000 - Cipriano Del Real
EMT Reimb 2022 Reimbursement Paid by Check #36398 05/16/2022 05/20/2022 05/20/2022 05/20/2022 82.00 Vendor 1000 - Cipriano Del Real Totals Invoices 1 $82.00 Vendor 4 - Dinuba Lumber Company
421745 Maintenance Paid by Check #36399 04/01/2022 05/20/2022 05/20/2022 05/20/2022 98.07 421751 Maintenance Paid by Check #36399 04/01/2022 05/20/2022 05/20/2022 05/20/2022 10.52 421755 Maintenance Paid by Check #36399 04/01/2022 05/20/2022 05/20/2022 05/20/2022 37.10 421758 Maintenance Paid by Check #36399 04/01/2022 05/20/2022 05/20/2022 05/20/2022 22.77 421996 Maintenance Paid by Check #36399 04/01/2022 05/20/2022 05/20/2022 05/20/2022 14.34 422182 Maintenance Paid by Check #36399 04/02/2022 05/20/2022 05/20/2022 05/20/2022 149.36 423088 Maintenance Paid by Check #36399 04/04/2022 05/20/2022 05/20/2022 05/20/2022 26.24 423349 Maintenance Paid by Check #36399 04/04/2022 05/20/2022 05/20/2022 05/20/2022 21.66 423487 Maintenance Paid by Check #36399 04/04/2022 05/20/2022 05/20/2022 05/20/2022 11.70 423605 Maintenance Paid by Check #36399 04/05/2022 05/20/2022 05/20/2022 05/20/2022 12.39 423669 Maintenance Paid by Check #36399 04/05/2022 05/20/2022 05/20/2022 05/20/2022 15.04 423749 Maintenance Paid by Check #36399 04/05/2022 05/20/2022 05/20/2022 05/20/2022 57.09 423752 Maintenance Paid by Check #36399 04/05/2022 05/20/2022 05/20/2022 05/20/2022 135.61 423798 Maintenance Paid by Check #36399 04/05/2022 05/20/2022 05/20/2022 05/20/2022 135.61 423857 Maintenance Paid by Check #36399 04/05/2022 05/20/2022 05/20/2022 05/20/2022 23.43 424006 Maintenance Paid by Check #36399 04/05/2022 05/20/2022 05/20/2022 05/20/2022 10.07 424066 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 50.76 424083 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 29.24 424085 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 14.15 424121 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 (17.54) 424130 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 108.64 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 5 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 424302 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 67.12 424341 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 18.53 424343 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 10.52 424346 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 64.04 424392 Maintenance Paid by Check #36399 04/06/2022 05/20/2022 05/20/2022 05/20/2022 9.17 424600 Maintenance Paid by Check #36399 04/07/2022 05/20/2022 05/20/2022 05/20/2022 2.24 424611 Maintenance Paid by Check #36399 04/07/2022 05/20/2022 05/20/2022 05/20/2022 18.33 424630 Maintenance Paid by Check #36399 04/07/2022 05/20/2022 05/20/2022 05/20/2022 47.60 424669 Maintenance Paid by Check #36399 04/07/2022 05/20/2022 05/20/2022 05/20/2022 80.65 424673 Maintenance Paid by Check #36399 04/07/2022 05/20/2022 05/20/2022 05/20/2022 52.69 424675 Maintenance Paid by Check #36399 04/07/2022 05/20/2022 05/20/2022 05/20/2022 19.03 424976 Maintenance Paid by Check #36399 04/07/2022 05/20/2022 05/20/2022 05/20/2022 3.34 426470 Maintenance Paid by Check #36399 04/11/2022 05/20/2022 05/20/2022 05/20/2022 237.05 426477 Maintenance Paid by Check #36399 04/11/2022 05/20/2022 05/20/2022 05/20/2022 37.48 426480 Maintenance Paid by Check #36399 04/11/2022 05/20/2022 05/20/2022 05/20/2022 43.50 426502 Maintenance Paid by Check #36399 04/11/2022 05/20/2022 05/20/2022 05/20/2022 28.59 426508 Maintenance Paid by Check #36399 04/11/2022 05/20/2022 05/20/2022 05/20/2022 215.75 426530 Maintenance Paid by Check #36399 04/11/2022 05/20/2022 05/20/2022 05/20/2022 15.75 426666 Maintenance Paid by Check #36399 04/11/2022 05/20/2022 05/20/2022 05/20/2022 39.05 426935 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 77.56 426940 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 39.55 426960 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 14.40 426976 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 29.94 426994 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 81.22 427018 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 3.90 427023 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 13.82 427031 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 3.90 427150 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 16.19 427225 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 99.61 427229 Maintenance Paid by Check #36399 04/12/2022 05/20/2022 05/20/2022 05/20/2022 42.92 427468 Maintenance Paid by Check #36399 04/13/2022 05/20/2022 05/20/2022 05/20/2022 40.03 427503 Maintenance Paid by Check #36399 04/13/2022 05/20/2022 05/20/2022 05/20/2022 29.38 427538 Maintenance Paid by Check #36399 04/13/2022 05/20/2022 05/20/2022 05/20/2022 45.14 427552 Maintenance Paid by Check #36399 04/13/2022 05/20/2022 05/20/2022 05/20/2022 16.31 427896 Maintenance Paid by Check #36399 04/13/2022 05/20/2022 05/20/2022 05/20/2022 3.02 427906 Maintenance Paid by Check #36399 04/13/2022 05/20/2022 05/20/2022 05/20/2022 (3.02) 427907 Maintenance Paid by Check #36399 04/13/2022 05/20/2022 05/20/2022 05/20/2022 5.26 427928 Maintenance Paid by Check #36399 04/14/2022 05/20/2022 05/20/2022 05/20/2022 520.78 427933 Maintenance Paid by Check #36399 04/14/2022 05/20/2022 05/20/2022 05/20/2022 (8.43) 427951 Maintenance Paid by Check #36399 04/14/2022 05/20/2022 05/20/2022 05/20/2022 41.37 427992 Maintenance Paid by Check #36399 04/14/2022 05/20/2022 05/20/2022 05/20/2022 124.60 428199 Maintenance Paid by Check #36399 04/14/2022 05/20/2022 05/20/2022 05/20/2022 97.54 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 6 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 428227 Maintenance Paid by Check #36399 04/14/2022 05/20/2022 05/20/2022 05/20/2022 29.94 428263 Maintenance Paid by Check #36399 04/14/2022 05/20/2022 05/20/2022 05/20/2022 30.01 428428 Maintenance Paid by Check #36399 04/15/2022 05/20/2022 05/20/2022 05/20/2022 21.81 428453 Maintenance Paid by Check #36399 04/15/2022 05/20/2022 05/20/2022 05/20/2022 37.48 428479 Maintenance Paid by Check #36399 04/15/2022 05/20/2022 05/20/2022 05/20/2022 17.53 428579 Maintenance Paid by Check #36399 04/15/2022 05/20/2022 05/20/2022 05/20/2022 11.31 428669 Maintenance Paid by Check #36399 04/15/2022 05/20/2022 05/20/2022 05/20/2022 26.82 428764 Maintenance Paid by Check #36399 04/15/2022 05/20/2022 05/20/2022 05/20/2022 162.01 428999 Maintenance Paid by Check #36399 04/16/2022 05/20/2022 05/20/2022 05/20/2022 12.39 429210 Maintenance Paid by Check #36399 04/16/2022 05/20/2022 05/20/2022 05/20/2022 53.65 429315 Maintenance Paid by Check #36399 04/18/2022 05/20/2022 05/20/2022 05/20/2022 12.15 429351 Maintenance Paid by Check #36399 04/18/2022 05/20/2022 05/20/2022 05/20/2022 11.15 429652 Maintenance Paid by Check #36399 04/18/2022 05/20/2022 05/20/2022 05/20/2022 120.46 429826 Maintenance Paid by Check #36399 04/19/2022 05/20/2022 05/20/2022 05/20/2022 33.19 429972 Maintenance Paid by Check #36399 04/19/2022 05/20/2022 05/20/2022 05/20/2022 85.89 430072 Maintenance Paid by Check #36399 04/19/2022 05/20/2022 05/20/2022 05/20/2022 61.25 430089 Maintenance Paid by Check #36399 04/19/2022 05/20/2022 05/20/2022 05/20/2022 90.37 430111 Maintenance Paid by Check #36399 04/19/2022 05/20/2022 05/20/2022 05/20/2022 (40.99) 430115 Maintenance Paid by Check #36399 04/19/2022 05/20/2022 05/20/2022 05/20/2022 40.99 430231 Maintenance Paid by Check #36399 04/19/2022 05/20/2022 05/20/2022 05/20/2022 10.73 430540 Maintenance Paid by Check #36399 04/20/2022 05/20/2022 05/20/2022 05/20/2022 32.50 430579 Maintenance Paid by Check #36399 04/20/2022 05/20/2022 05/20/2022 05/20/2022 2.18 430785 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 57.56 430793 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 10.72 430795 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 206.14 430818 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 (40.99) 430825 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 50.65 430888 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 35.14 430889 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 10.61 430913 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 20.48 430922 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 1.23 430929 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 34.76 431035 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 44.16 431050 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 48.88 431160 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 58.87 431161 Maintenance Paid by Check #36399 04/21/2022 05/20/2022 05/20/2022 05/20/2022 15.52 431196 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 220.47 431197 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 107.22 431231 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 52.42 431241 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 34.80 431245 maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 18.44 431280 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 23.40 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 7 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 431290 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 53.61 431293 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 9.06 431295 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 8.33 431347 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 4.39 431377 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 14.43 431413 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 14.59 431499 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 23.80 431513 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 21.85 431540 Maintenance Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 26.65 435089 Supplies Paid by Check #36399 04/22/2022 05/20/2022 05/20/2022 05/20/2022 24.56 431953 Maintenance Paid by Check #36399 04/23/2022 05/20/2022 05/20/2022 05/20/2022 6.20 432469 Maintenance Paid by Check #36399 04/25/2022 05/20/2022 05/20/2022 05/20/2022 14.43 432470 Maintenance Paid by Check #36399 04/25/2022 05/20/2022 05/20/2022 05/20/2022 8.51 432483 Maintenance Paid by Check #36399 04/25/2022 05/20/2022 05/20/2022 05/20/2022 23.85 432529 Maintenance Paid by Check #36399 04/25/2022 05/20/2022 05/20/2022 05/20/2022 20.12 432531 Maintenance Paid by Check #36399 04/25/2022 05/20/2022 05/20/2022 05/20/2022 34.94 432532 Maintenance Paid by Check #36399 04/25/2022 05/20/2022 05/20/2022 05/20/2022 28.86 432772 Maintenance Paid by Check #36399 04/25/2022 05/20/2022 05/20/2022 05/20/2022 56.34 432850 Maintenance Paid by Check #36399 04/25/2022 05/20/2022 05/20/2022 05/20/2022 25.69 434258 Maintenance Paid by Check #36399 04/25/2022 05/20/2022 05/20/2022 05/20/2022 23.37 433080 Maintenance Paid by Check #36399 04/26/2022 05/20/2022 05/20/2022 05/20/2022 17.98 433200 Maintenance Paid by Check #36399 04/26/2022 05/20/2022 05/20/2022 05/20/2022 12.41 433335 Maintenance Paid by Check #36399 04/26/2022 05/20/2022 05/20/2022 05/20/2022 75.55 433473 Maintenance Paid by Check #36399 04/27/2022 05/20/2022 05/20/2022 05/20/2022 302.72 433488 Maintenance Paid by Check #36399 04/27/2022 05/20/2022 05/20/2022 05/20/2022 311.72 433491 Maintenance Paid by Check #36399 04/27/2022 05/20/2022 05/20/2022 05/20/2022 42.72 433495 Maintenance Paid by Check #36399 04/27/2022 05/20/2022 05/20/2022 05/20/2022 135.16 433527 Maintenance Paid by Check #36399 04/27/2022 05/20/2022 05/20/2022 05/20/2022 4.65 433575 Maintenance Paid by Check #36399 04/27/2022 05/20/2022 05/20/2022 05/20/2022 (54.25) 433724 Maintenance Paid by Check #36399 04/27/2022 05/20/2022 05/20/2022 05/20/2022 8.77 433901 Maintenance Paid by Check #36399 04/27/2022 05/20/2022 05/20/2022 05/20/2022 9.27 433972 Maintenance Paid by Check #36399 04/27/2022 05/20/2022 05/20/2022 05/20/2022 69.01 434003 Maintenance Paid by Check #36399 04/28/2022 05/20/2022 05/20/2022 05/20/2022 4.95 434011 Maintenance Paid by Check #36399 04/28/2022 05/20/2022 05/20/2022 05/20/2022 49.79 434024 Maintenance Paid by Check #36399 04/28/2022 05/20/2022 05/20/2022 05/20/2022 24.18 434026 Maintenance Paid by Check #36399 04/28/2022 05/20/2022 05/20/2022 05/20/2022 26.34 434035 Maintenance Paid by Check #36399 04/28/2022 05/20/2022 05/20/2022 05/20/2022 7.22 434066 Maintenance Paid by Check #36399 04/28/2022 05/20/2022 05/20/2022 05/20/2022 20.50 434246 Maintenance Paid by Check #36399 04/28/2022 05/20/2022 05/20/2022 05/20/2022 51.21 434314 Maintenance Paid by Check #36399 04/28/2022 05/20/2022 05/20/2022 05/20/2022 30.41 434399 Maintenance Paid by Check #36399 04/28/2022 05/20/2022 05/20/2022 05/20/2022 12.97 434456 Maintenance Paid by Check #36399 04/29/2022 05/20/2022 05/20/2022 05/20/2022 22.72 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 8 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 434457 Maintenance Paid by Check #36399 04/29/2022 05/20/2022 05/20/2022 05/20/2022 21.69 434467 Maintenance Paid by Check #36399 04/29/2022 05/20/2022 05/20/2022 05/20/2022 14.09 434597 Maintenance Paid by Check #36399 04/29/2022 05/20/2022 05/20/2022 05/20/2022 19.30 434690 Maintenance Paid by Check #36399 04/29/2022 05/20/2022 05/20/2022 05/20/2022 71.83 434709 Maintenance Paid by Check #36399 04/29/2022 05/20/2022 05/20/2022 05/20/2022 6.53 435003 Maintenance Paid by Check #36399 04/30/2022 05/20/2022 05/20/2022 05/20/2022 55.22 435128 Supplies Paid by Check #36399 04/30/2022 05/20/2022 05/20/2022 05/20/2022 10.24 435330 Maintenance Paid by Check #36399 04/30/2022 05/20/2022 05/20/2022 05/20/2022 14.92 Vendor 4 - Dinuba Lumber Company Totals Invoices 155 $7,028.37 Vendor 62 - Ed Dena's Auto Center
66759 REPAIRS TP M-731 Paid by Check #36400 04/05/2022 05/20/2022 05/20/2022 05/20/2022 169.00 Vendor 62 - Ed Dena's Auto Center Totals Invoices 1 $169.00 Vendor 309 - Elbert Distributing
PI0046575 OIL FOR SHOP Paid by Check #36401 04/28/2022 05/20/2022 05/20/2022 05/20/2022 300.84 Vendor 309 - Elbert Distributing Totals Invoices 1 $300.84 Vendor 867 - Electric Motor Shop
RS-RI29521 Electric Motor Shop Paid by Check #36402 05/05/2022 05/20/2022 05/20/2022 05/20/2022 12,437.50 Vendor 867 - Electric Motor Shop Totals Invoices 1 $12,437.50 Vendor 1506 - Enterprise FM Trust
FBN4465272 Fy 21/22-Parks/L&L-Leased truck
payments
Paid by Check #36403 05/04/2022 05/20/2022 05/20/2022 05/16/2022 05/20/2022 1,802.72 Vendor 1506 - Enterprise FM Trust Totals Invoices 1 $1,802.72 Vendor 16 - Ernest Packaging Solutions
90565396 Fy 21/22-Parks-Janitorial supplies
for city parks/restrooms
Paid by Check #36404 05/10/2022 05/20/2022 05/20/2022 05/16/2022 05/20/2022 45.86 Vendor 16 - Ernest Packaging Solutions Totals Invoices 1 $45.86 Vendor 631 - Moises Estrada
20 Years Service Awards 2022 Paid by Check #36405 05/17/2022 05/20/2022 05/20/2022 05/20/2022 200.00 Vendor 631 - Moises Estrada Totals Invoices 1 $200.00
Vendor 36 - Ewing Irrigation Products
16660350 FY 21/22-Parks-9V Alkaline
battery & irrig part
Paid by Check #36406 05/02/2022 05/20/2022 05/20/2022 05/09/2022 05/20/2022 138.24 16736554 Fy 21/22-Parks-Irrigation part Paid by Check #36406 05/10/2022 05/20/2022 05/20/2022 05/16/2022 05/20/2022 38.42 16736597 Fy 21/22-Parks-Rotators Paid by Check #36406 05/10/2022 05/20/2022 05/20/2022 05/16/2022 05/20/2022 243.15 Vendor 36 - Ewing Irrigation Products Totals Invoices 3 $419.81 Vendor 1244 - Fire Apparatus Solutions
21418 T32 Repairs Paid by Check #36407 10/31/2021 05/20/2022 05/20/2022 05/20/2022 9,602.29 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 9 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 1244 - Fire Apparatus Solutions Totals Invoices 1 $9,602.29 Vendor 696 - Crystal Flores
10 Years Service Awards 2022 Paid by Check #36408 05/17/2022 05/20/2022 05/20/2022 05/20/2022 100.00 Vendor 696 - Crystal Flores Totals Invoices 1 $100.00
Vendor 18 - The Gas Company
15571580420 5/22 May 2022 Paid by Check #36413 05/09/2022 05/20/2022 05/20/2022 05/20/2022 3.83 16201580004 5/22 May 2022 Paid by Check #36412 05/09/2022 05/20/2022 05/20/2022 05/20/2022 39.34 048615840455/22 201 N URUAPAN WAY Paid by Check #36409 05/09/2022 05/20/2022 05/20/2022 05/20/2022 1.92 162015670015/22 1390 E ELIZABETH WAY Paid by Check #36410 05/09/2022 05/20/2022 05/20/2022 05/20/2022 42.91 1137157864 05/22 PD - 04/06/22 - 05/05/22 Billing
Charges
Paid by Check #36411 05/09/2022 05/20/2022 05/20/2022 05/20/2022 14.30 183098544975/22 PD - 04/06/22 - 05/05/22 Billing
Charges
Paid by Check #36414 05/09/2022 05/20/2022 05/20/2022 05/20/2022 57.21 086574247125/22 1088 E KAMM AVE NGV Paid by Check #36418 05/06/2022 05/20/2022 05/20/2022 05/20/2022 5,695.89 164115670075/22 110 S COLLEGE AVE Paid by Check #36417 05/09/2022 05/20/2022 05/20/2022 05/20/2022 35.76 168351381875/22 180 W MERCED ST UNIT A Paid by Check #36415 05/09/2022 05/20/2022 05/20/2022 05/20/2022 28.71 128552035975/22 1088 E KAMM AVE OFFICE Paid by Check #36416 05/10/2022 05/20/2022 05/20/2022 05/20/2022 84.40 Vendor 18 - The Gas Company Totals Invoices 10 $6,004.27 Vendor 604 - Ashley Greco
15 Years Service Awards 2022 Paid by Check #36419 05/17/2022 05/20/2022 05/20/2022 05/20/2022 150.00 Vendor 604 - Ashley Greco Totals Invoices 1 $150.00
Vendor 379 - Guardian EMS Products
10392 Supplies Paid by Check #36420 03/30/2022 05/20/2022 05/20/2022 05/20/2022 956.84 Vendor 379 - Guardian EMS Products Totals Invoices 1 $956.84 Vendor 139 - Henry Schein Inc.
19537147 Supplies Paid by Check #36421 04/29/2022 05/20/2022 05/20/2022 05/20/2022 58.35 20082874 Supplies Paid by Check #36421 05/02/2022 05/20/2022 05/20/2022 05/20/2022 1,797.42 20256491 Supplies Paid by Check #36421 05/04/2022 05/20/2022 05/20/2022 05/20/2022 1,075.82 Vendor 139 - Henry Schein Inc. Totals Invoices 3 $2,931.59 Vendor 174 - Howard's Pest Control
104785 Customer No. KA1088 Paid by Check #36422 05/04/2022 05/20/2022 05/20/2022 05/20/2022 135.00 Vendor 174 - Howard's Pest Control Totals Invoices 1 $135.00 Vendor 1721 - Image 2000
473342 5/17-8/16/21 Paid by Check #36423 10/12/2021 05/20/2022 05/20/2022 05/20/2022 196.50 494678 8/17-11/16/21 Paid by Check #36423 01/19/2022 05/20/2022 05/20/2022 05/20/2022 235.97 510371 11/17/21-2/16/22 Paid by Check #36423 03/25/2022 05/20/2022 05/20/2022 05/20/2022 212.11 Vendor 1721 - Image 2000 Totals Invoices 3 $644.58
Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 10 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 1829 - IRONSMITH, INC.
23523 Entertainment Plaza Restroom
Project
Paid by Check #36424 05/10/2022 05/20/2022 05/20/2022 05/20/2022 6,480.24 Vendor 1829 - IRONSMITH, INC. Totals Invoices 1 $6,480.24 Vendor 1718 - JCL Company, LLC
05052229620 FLEET SUPPLIES Paid by Check #36425 05/05/2022 05/20/2022 05/20/2022 05/20/2022 71.56 CEP27646420 FLEET SUPPLIES Paid by Check #36425 05/10/2022 05/20/2022 05/20/2022 05/20/2022 112.03 Vendor 1718 - JCL Company, LLC Totals Invoices 2 $183.59 Vendor 6 - Jim Manning Dodge Inc.
154069DOR ANTIFREEZE FOR INVENTORY Paid by Check #36426 04/29/2022 05/20/2022 05/20/2022 05/20/2022 212.01 154088DOR AA OIL OW40 FOR C-30 Paid by Check #36426 05/02/2022 05/20/2022 05/20/2022 05/20/2022 83.55 Vendor 6 - Jim Manning Dodge Inc. Totals Invoices 2 $295.56 Vendor 637 - John Jobe
15 Years Service Awards 2022 Paid by Check #36427 05/17/2022 05/20/2022 05/20/2022 05/20/2022 150.00 Vendor 637 - John Jobe Totals Invoices 1 $150.00
Vendor 440 - Johnson Controls Security Solutions
37366105 QTRLY BILLING - 199 N L ST
06/22 to 08/22
Paid by Check #36428 05/07/2022 05/20/2022 05/20/2022 05/20/2022 1,026.80 37366103 Tower - 1591 W Sierra Way Paid by Check #36428 05/07/2022 05/20/2022 05/20/2022 05/20/2022 71.41 Vendor 440 - Johnson Controls Security Solutions Totals Invoices 2 $1,098.21 Vendor 1324 - Lawrence Tractor Co., Inc.
540040 TE GATOR Paid by Check #36429 05/04/2022 05/20/2022 05/20/2022 05/20/2022 16.99 Vendor 1324 - Lawrence Tractor Co., Inc. Totals Invoices 1 $16.99 Vendor 449 - Les Schwab Tire Centers of Central California 55100279470 TIRES FOR PD 47 Paid by Check #36430 04/16/2022 05/20/2022 05/20/2022 05/20/2022 836.52 55100280503 ALIGNMENT FOR PD 06 Paid by Check #36430 04/28/2022 05/20/2022 05/20/2022 05/20/2022 129.99 55100281226 TIRES AND FLAT REPAIRS FOR T
20 Paid by Check #36430 05/07/2022 05/20/2022 05/20/2022 05/20/2022 1,044.67 55100281354 BUS 14 TIRES Paid by Check #36430 05/10/2022 05/20/2022 05/20/2022 05/20/2022 1,021.88 55100281553 FLAT TIRE REPAIR PD 29 Paid by Check #36430 05/12/2022 05/20/2022 05/20/2022 05/20/2022 239.39 Vendor 449 - Les Schwab Tire Centers of Central California Totals Invoices 5 $3,272.45 Vendor 608 - JESSE MARTIN
15 Years Service Awards 2022 Paid by Check #36431 05/17/2022 05/20/2022 05/20/2022 05/20/2022 150.00 Vendor 608 - JESSE MARTIN Totals Invoices 1 $150.00
Vendor 1723 - Matson Alarm Co, Inc.
2862069 Fy 21/22-Sportsplex-Fire &
burglar monit srvcs @ sportsplex
Paid by Check #36432 06/01/2022 05/20/2022 05/20/2022 05/16/2022 05/20/2022 90.00 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 11 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 1723 - Matson Alarm Co, Inc. Totals Invoices 1 $90.00 Vendor 1797 - David Mendoza
05/16/2022 Anthem Reimb 04/01/2022-
04/30/2022
Paid by Check #36433 05/16/2022 05/20/2022 05/20/2022 05/20/2022 201.38 Vendor 1797 - David Mendoza Totals Invoices 1 $201.38
Vendor 160 - Mid Valley Publishing Inc.
0325612-IN 4/14 Fees, Charges & Fines Paid by Check #36434 04/14/2022 05/20/2022 05/20/2022 05/20/2022 105.00 0325580-IN 4/7/22 Notice of Decision Paid by Check #36434 04/07/2022 05/20/2022 05/20/2022 05/20/2022 387.50 0325583-IN 04/07 publishing Paid by Check #36434 04/07/2022 05/20/2022 05/20/2022 05/20/2022 180.00 0325613-IN 4/14 PH Ord No 2021-005 Paid by Check #36434 04/14/2022 05/20/2022 05/20/2022 05/20/2022 105.00 0325622-IN 4/21 PH/Castlerock Paid by Check #36434 04/21/2022 05/20/2022 05/20/2022 05/20/2022 195.00 0325674-IN CDBG Public Hearing Paid by Check #36434 04/28/2022 05/20/2022 05/20/2022 05/20/2022 280.00 Vendor 160 - Mid Valley Publishing Inc. Totals Invoices 6 $1,252.50 Vendor 22 - Moore Twining Associates Inc.
2370701 WATER SAMPLE TESTING WWTPINDUSTRIALPaid by Check #36435 05/03/2022 05/20/2022 05/20/2022 05/20/2022 88.00 2370702 WATER SAMPLE TESTING WWTPIN HOUSEPaid by Check #36435 05/03/2022 05/20/2022 05/20/2022 05/20/2022 115.00 2370736 WATER SAMPLE TESTING WWTPINDUSTRIALPaid by Check #36435 05/04/2022 05/20/2022 05/20/2022 05/20/2022 88.00 2371098 WATER SAMPLE TESTING WWTPINDUSTRIALPaid by Check #36435 05/16/2022 05/20/2022 05/20/2022 05/20/2022 88.00 2371099 WATER SAMPLE TESTING WWTPIN HOUSEPaid by Check #36435 05/16/2022 05/20/2022 05/20/2022 05/20/2022 108.00 2371150 WATER SAMPLE TESTING WWTPINDUSTRIALPaid by Check #36435 05/17/2022 05/20/2022 05/20/2022 05/20/2022 88.00 Vendor 22 - Moore Twining Associates Inc. Totals Invoices 6 $575.00 Vendor 610 - Evan Morgan
10 Years Service Awards 2022 Paid by Check #36436 05/17/2022 05/20/2022 05/20/2022 05/20/2022 100.00 Vendor 610 - Evan Morgan Totals Invoices 1 $100.00
Vendor 1570 - Mountain Valley Environmental Services, Inc. 3615 CHIEF PLANT OPERATOR
SERVICES WWTP-JUNE 2022
Paid by Check #36437 05/01/2022 05/20/2022 05/20/2022 05/20/2022 4,500.00 Vendor 1570 - Mountain Valley Environmental Services, Inc. Totals Invoices 1 $4,500.00 Vendor 884 - Napa Auto Parts
50982 Vehicles Paid by Check #36438 04/01/2022 05/20/2022 05/20/2022 05/20/2022 45.54 50992 Vehicles Paid by Check #36438 04/01/2022 05/20/2022 05/20/2022 05/20/2022 150.86 51065 Vehicles Paid by Check #36438 04/04/2022 05/20/2022 05/20/2022 05/20/2022 161.97 51066 Vehicles Paid by Check #36438 04/04/2022 05/20/2022 05/20/2022 05/20/2022 9.21 51255 Vehicles Paid by Check #36438 04/06/2022 05/20/2022 05/20/2022 05/20/2022 12.11 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 12 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 51265 Vehicles Paid by Check #36438 04/06/2022 05/20/2022 05/20/2022 05/20/2022 11.46 51277 Vehicles Paid by Check #36438 04/06/2022 05/20/2022 05/20/2022 05/20/2022 94.53 51278 Vehicles Paid by Check #36438 04/06/2022 05/20/2022 05/20/2022 05/20/2022 336.89 51281 Vehicles Paid by Check #36438 04/06/2022 05/20/2022 05/20/2022 05/20/2022 445.94 51292 Vehicles Paid by Check #36438 04/06/2022 05/20/2022 05/20/2022 05/20/2022 301.42 51343 Vehicles Paid by Check #36438 04/07/2022 05/20/2022 05/20/2022 05/20/2022 19.99 51346 Vehicles Paid by Check #36438 04/07/2022 05/20/2022 05/20/2022 05/20/2022 (19.99) 51347 Vehicles Paid by Check #36438 04/07/2022 05/20/2022 05/20/2022 05/20/2022 21.69 51404 Vehicles Paid by Check #36438 04/07/2022 05/20/2022 05/20/2022 05/20/2022 129.29 51408 Vehicles Paid by Check #36438 04/07/2022 05/20/2022 05/20/2022 05/20/2022 418.47 51569 Vehicles Paid by Check #36438 04/11/2022 05/20/2022 05/20/2022 05/20/2022 113.43 51571 Vehicles Paid by Check #36438 04/11/2022 05/20/2022 05/20/2022 05/20/2022 49.09 51658 Vehicles Paid by Check #36438 04/11/2022 05/20/2022 05/20/2022 05/20/2022 241.00 51670 Vehicles Paid by Check #36438 04/12/2022 05/20/2022 05/20/2022 05/20/2022 148.10 51739 Vehicles Paid by Check #36438 04/12/2022 05/20/2022 05/20/2022 05/20/2022 453.47 51752 Vehicles Paid by Check #36438 04/13/2022 05/20/2022 05/20/2022 05/20/2022 107.68 51768 Vehicles Paid by Check #36438 04/13/2022 05/20/2022 05/20/2022 05/20/2022 62.89 51773 Vehicles Paid by Check #36438 04/13/2022 05/20/2022 05/20/2022 05/20/2022 453.47 51832 Vehicles Paid by Check #36438 04/13/2022 05/20/2022 05/20/2022 05/20/2022 365.42 51860 Vehicles Paid by Check #36438 04/14/2022 05/20/2022 05/20/2022 05/20/2022 (189.43) 51871 Vehicles Paid by Check #36438 04/14/2022 05/20/2022 05/20/2022 05/20/2022 (224.60) 51872 Vehicles Paid by Check #36438 04/14/2022 05/20/2022 05/20/2022 05/20/2022 244.59 52722 Vehicles Paid by Check #36438 04/14/2022 05/20/2022 05/20/2022 05/20/2022 52.33 51982 Vehicles Paid by Check #36438 04/15/2022 05/20/2022 05/20/2022 05/20/2022 436.67 52034 Vehicles Paid by Check #36438 04/18/2022 05/20/2022 05/20/2022 05/20/2022 423.19 52046 Vehicles Paid by Check #36438 04/18/2022 05/20/2022 05/20/2022 05/20/2022 124.70 52086 Vehicles Paid by Check #36438 04/18/2022 05/20/2022 05/20/2022 05/20/2022 52.24 52112 Vehicles Paid by Check #36438 04/19/2022 05/20/2022 05/20/2022 05/20/2022 7.52 52125 Vehicles Paid by Check #36438 04/19/2022 05/20/2022 05/20/2022 05/20/2022 (239.94) 52209 Vehicles Paid by Check #36438 04/20/2022 05/20/2022 05/20/2022 05/20/2022 272.35 52311 Vehicles Paid by Check #36438 04/21/2022 05/20/2022 05/20/2022 05/20/2022 658.92 52461 Vehicles Paid by Check #36438 04/25/2022 05/20/2022 05/20/2022 05/20/2022 155.88 52482 Vehicles Paid by Check #36438 04/25/2022 05/20/2022 05/20/2022 05/20/2022 33.88 52529 Vehicles Paid by Check #36438 04/25/2022 05/20/2022 05/20/2022 05/20/2022 676.90 52544 Vehicles Paid by Check #36438 04/26/2022 05/20/2022 05/20/2022 05/20/2022 29.11 52545 Vehicles Paid by Check #36438 04/26/2022 05/20/2022 05/20/2022 05/20/2022 36.01 52615 Vehicles Paid by Check #36438 04/27/2022 05/20/2022 05/20/2022 05/20/2022 23.24 52628 Vehicles Paid by Check #36438 04/27/2022 05/20/2022 05/20/2022 05/20/2022 45.44 52664 Vehicles Paid by Check #36438 04/27/2022 05/20/2022 05/20/2022 05/20/2022 412.26 52764 Vehicles Paid by Check #36438 04/29/2022 05/20/2022 05/20/2022 05/20/2022 145.57 Vendor 884 - Napa Auto Parts Totals Invoices 45 $7,310.76 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 13 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 392 - O'Reilly Auto Parts
3641-458268 Supplies Paid by Check #36439 05/12/2022 05/20/2022 05/20/2022 05/20/2022 30.34 Vendor 392 - O'Reilly Auto Parts Totals Invoices 1 $30.34 Vendor 142 - Office Depot BSD
235913761001 Fy 21/22-Sportsplex-Office
supplies
Paid by Check #36440 04/14/2022 05/20/2022 05/20/2022 05/16/2022 05/20/2022 125.40 241096091001 Fy 21/22-Dept Supplies Paid by Check #36440 04/20/2022 05/20/2022 05/20/2022 05/16/2022 05/20/2022 82.97 240922166001 PD - Supplies Paid by Check #36440 05/05/2022 05/20/2022 05/20/2022 05/20/2022 285.13 240017883001 Office Supplies - Office Depot Paid by Check #36440 04/15/2022 05/20/2022 05/20/2022 05/20/2022 68.15 240467613001 Office Supplies - Office Depot Paid by Check #36440 04/19/2022 05/20/2022 05/20/2022 05/20/2022 198.89 240490216001 Office Supplies - Office Depot Paid by Check #36440 04/20/2022 05/20/2022 05/20/2022 05/20/2022 129.16 Vendor 142 - Office Depot BSD Totals Invoices 6 $889.70 Vendor 1708 - James Olvera
05/16/2022 Anthem Reimb 06/01/2022-
06/30/2022
Paid by Check #36441 05/16/2022 05/20/2022 05/20/2022 05/20/2022 92.00 Vendor 1708 - James Olvera Totals Invoices 1 $92.00
Vendor 76 - Pacific Gas & Electric
250971736425/22 L & M ALLEY @ FRESNO ST Paid by Check #36466 05/09/2022 05/20/2022 05/20/2022 05/20/2022 54.31 962476921955/22 225 S L ST Paid by Check #36468 05/09/2022 05/20/2022 05/20/2022 05/20/2022 65.50 354744710715/22 420 E TULARE ST Paid by Check #36467 05/10/2022 05/20/2022 05/20/2022 05/20/2022 376.89 543881697544/22 NEWTON & NORTHRIDGE Paid by Check #36442 04/26/2022 05/20/2022 05/20/2022 05/20/2022 226.84 678266701755/22 ALICE & W NORTH WAY Paid by Check #36444 05/01/2022 05/20/2022 05/20/2022 05/20/2022 138.22 575149843764/22 139 N K ST Paid by Check #36443 05/02/2022 05/20/2022 05/20/2022 05/20/2022 37.37 284878382875/22 1455 S CRAWFORD AVE Paid by Check #36446 05/09/2022 05/20/2022 05/20/2022 05/20/2022 10.43 860727324975/22 1001 E EL PASO AVE Paid by Check #36450 05/09/2022 05/20/2022 05/20/2022 05/20/2022 31.84 169314496945/22 N/KAMM E/GREEN Paid by Check #36445 05/10/2022 05/20/2022 05/20/2022 05/20/2022 304.08 339630846045/22 S/KAMM & O ST Paid by Check #36447 05/10/2022 05/20/2022 05/20/2022 05/20/2022 9.76 602118118765/22 201 N URUAPAN WAY Paid by Check #36448 05/10/2022 05/20/2022 05/20/2022 05/20/2022 1,923.20 774843071195/22 1133 S COLLEGE AVE Paid by Check #36449 05/10/2022 05/20/2022 05/20/2022 05/20/2022 39.82 945914183255/22 W/COLLEGE 100 N/MARSHALL Paid by Check #36451 05/10/2022 05/20/2022 05/20/2022 05/20/2022 9.55 687037607745/22 PD - 04/08/2022 - 05/08/2022
Billing Charges
Paid by Check #36470 05/09/2022 05/20/2022 05/20/2022 05/20/2022 27.01 568305450695/22 PD - 04/08/22 - 05/08/22 Billing
Charges
Paid by Check #36469 05/10/2022 05/20/2022 05/20/2022 05/20/2022 4,396.82 821880068194/22 2099 W SIERRA WAY B Paid by Check #36461 04/26/2022 05/20/2022 05/20/2022 05/20/2022 1,864.54 134445515955/22 NW COR M & VENTURA AVE Paid by Check #36452 05/09/2022 05/20/2022 05/20/2022 05/20/2022 61.25 210475377885/22 155 W MERCED AVE Paid by Check #36454 05/09/2022 05/20/2022 05/20/2022 05/20/2022 163.85 447571605185/22 180 W MERCED STE A Paid by Check #36465 05/09/2022 05/20/2022 05/20/2022 05/20/2022 304.28 605804926705/22 148 S M ST Paid by Check #36457 05/09/2022 05/20/2022 05/20/2022 05/20/2022 45.67 630805446695/22 ALLEY BTWN L & K ST Paid by Check #36458 05/09/2022 05/20/2022 05/20/2022 05/20/2022 10.18 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 14 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 768101241985/22 180 W MERCED ST STE C Paid by Check #36464 05/09/2022 05/20/2022 05/20/2022 05/20/2022 255.73 975086523735/22 180 W MERCED ST Paid by Check #36463 05/09/2022 05/20/2022 05/20/2022 05/20/2022 83.42 183409121305/22 100 N/MARSHALL AVE Paid by Check #36453 05/10/2022 05/20/2022 05/20/2022 05/20/2022 9.53 496411368305/22 MILSAP & MYRTLE ALLEY Paid by Check #36455 05/10/2022 05/20/2022 05/20/2022 05/20/2022 90.11 516730856045/22 S/E KAMM & ALTA Paid by Check #36456 05/10/2022 05/20/2022 05/20/2022 05/20/2022 93.87 672472110625/22 TULARE & L ST Paid by Check #36459 05/10/2022 05/20/2022 05/20/2022 05/20/2022 97.54 676638777015/22 TULARE & L ST Paid by Check #36460 05/10/2022 05/20/2022 05/20/2022 05/20/2022 60.85 874409527915/22 301 E KAMM AVE Paid by Check #36462 05/10/2022 05/20/2022 05/20/2022 05/20/2022 22.54 156188827225/22 PW Paid by Check #36471 05/13/2022 05/20/2022 05/20/2022 05/20/2022 120.02 338077954235/22 2007 N CRAWFORD AVE Paid by Check #36472 05/13/2022 05/20/2022 05/20/2022 05/20/2022 1,067.21 Vendor 76 - Pacific Gas & Electric Totals Invoices 31 $12,002.23 Vendor 7 - Pena's Disposal Services
5/22 for 4/22 May 2022 Monthly Disposal
Charges for April 2022
Paid by Check #36473 05/18/2022 05/20/2022 05/20/2022 05/20/2022 127,495.58 June 2022 JUNE 2022 CONTRACT Disposal
Payment
Paid by Check #36473 06/01/2022 05/20/2022 05/20/2022 05/20/2022 60,000.00 659020 Pena's Paid by Check #36473 05/02/2022 05/20/2022 05/20/2022 05/20/2022 416.60 Vendor 7 - Pena's Disposal Services Totals Invoices 3 $187,912.18 Vendor 1311 - Cristian Ramos
5 Years Service Awards 2022 Paid by Check #36474 05/17/2022 05/20/2022 05/20/2022 05/20/2022 50.00 Vendor 1311 - Cristian Ramos Totals Invoices 1 $50.00
Vendor 245 - Ray A. Morgan Company, Inc.
3714207 Laserfiche renewal Paid by Check #36475 05/06/2022 05/20/2022 05/20/2022 05/20/2022 4,750.00 Vendor 245 - Ray A. Morgan Company, Inc. Totals Invoices 1 $4,750.00 Vendor 124 - Reedley Veterinary Hospital
88 PD - Exam / April Disposal Fees Paid by Check #36476 04/29/2022 05/20/2022 05/20/2022 05/20/2022 888.00 Vendor 124 - Reedley Veterinary Hospital Totals Invoices 1 $888.00 Vendor 349 - RES COM Pest Control
2022280 PD - Pest Control Paid by Check #36477 05/12/2022 05/20/2022 05/20/2022 05/20/2022 48.00 Vendor 349 - RES COM Pest Control Totals Invoices 1 $48.00 Vendor 1139 - Robert E. Cendejas and Associates, Inc.
BESTBUY.COM 1 Q BESTBUY.COM 1 Qtr-22 Paid by Check #36478 05/11/2022 05/20/2022 05/20/2022 05/20/2022 130,985.53 Vendor 1139 - Robert E. Cendejas and Associates, Inc. Totals Invoices 1 $130,985.53 Vendor 833 - Safechecks
0541796 37001 thru 42000 Paid by Check #36479 05/10/2022 05/20/2022 05/20/2022 05/20/2022 1,077.73 Vendor 833 - Safechecks Totals Invoices 1 $1,077.73
Vendor 657 - Elio Saldivar
Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 15 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount 15 Years Service Awards 2022 Paid by Check #36480 05/17/2022 05/20/2022 05/20/2022 05/20/2022 150.00 Vendor 657 - Elio Saldivar Totals Invoices 1 $150.00
Vendor 1662 - Santander Leasing, LLC
2778330 Hydroexcavator Payment #3 Paid by Check #36481 04/21/2022 05/20/2022 05/20/2022 05/20/2022 28,368.00 Vendor 1662 - Santander Leasing, LLC Totals Invoices 1 $28,368.00 Vendor 42 - Scout Specialties
154617 FLEET SUPPLIES Paid by Check #36482 04/05/2022 05/20/2022 05/20/2022 05/20/2022 45.90 155350 FLEET SUPPLIES Paid by Check #36482 04/29/2022 05/20/2022 05/20/2022 05/20/2022 164.70 155390 Scout Specialty Pavement Striping
Paint
Paid by Check #36482 05/02/2022 05/20/2022 05/20/2022 05/20/2022 380.35 155421 PAVEMENT STRIPING MACHINE Paid by Check #36482 05/03/2022 05/20/2022 05/20/2022 05/20/2022 156.78 Vendor 42 - Scout Specialties Totals Invoices 4 $747.73 Vendor 46 - Self Help Enterprises
DINHMPI 04-22 DINHMPI, GENERAL ADMIN,
LOAN #15146 IRMA NUNEZ HB &
ACTIVITY
Paid by Check #36483 05/05/2022 05/20/2022 05/20/2022 05/20/2022 104,940.00 Vendor 46 - Self Help Enterprises Totals Invoices 1 $104,940.00 Vendor 1372 - Josue Silva
5 Years Service Awards 2022 Paid by Check #36484 05/17/2022 05/20/2022 05/20/2022 05/20/2022 50.00 Vendor 1372 - Josue Silva Totals Invoices 1 $50.00
Vendor 1691 - Silver & Wright LLP
28889 740 Harvard - Services for Dec
2021
Paid by Check #36485 01/01/2022 05/20/2022 05/20/2022 05/20/2022 1,731.65 29499 740 Harvard - Services for April
22 Paid by Check #36485 05/01/2022 05/20/2022 05/20/2022 05/20/2022 1,277.40 Vendor 1691 - Silver & Wright LLP Totals Invoices 2 $3,009.05 Vendor 835 - Spence Fence Company Enterprise
19813 Fence Installation - Golf Course Paid by Check #36486 05/12/2022 05/20/2022 05/20/2022 05/20/2022 1,400.00 Vendor 835 - Spence Fence Company Enterprise Totals Invoices 1 $1,400.00 Vendor 1140 - Strategic Business Locations, Inc.
BESTBUY.COM 1 Q BESTBUY.COM 1 Qtr-22 Paid by Check #36487 05/11/2022 05/20/2022 05/20/2022 05/20/2022 130,985.53 Vendor 1140 - Strategic Business Locations, Inc. Totals Invoices 1 $130,985.53 Vendor 1073 - Stryker Sales Coporation
3744100M Repairs Paid by Check #36488 04/22/2022 05/20/2022 05/20/2022 05/20/2022 1,679.58 Vendor 1073 - Stryker Sales Coporation Totals Invoices 1 $1,679.58 Vendor 147 - Swanson-Farhney Ford Sales
34254 PATS KEY P-05 Paid by Check #36489 09/13/2021 05/20/2022 05/20/2022 05/20/2022 33.15 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 16 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 147 - Swanson-Farhney Ford Sales Totals Invoices 1 $33.15 Vendor 1742 - Thom Black
2038.2-103 Thom Black Paid by Check #36490 05/15/2022 05/20/2022 05/20/2022 05/20/2022 3,625.00 Vendor 1742 - Thom Black Totals Invoices 1 $3,625.00
Vendor 1814 - THOMAS AND ASSOCIATES DBA BOGIE'S PUMP SYSTEM 16335 Avocado Float Switch, Cable
Freight
Paid by Check #36491 05/04/2022 05/20/2022 05/20/2022 05/20/2022 345.50 Vendor 1814 - THOMAS AND ASSOCIATES DBA BOGIE'S PUMP SYSTEM Totals Invoices 1 $345.50 Vendor 426 - Tioga Solar
1060219701 Tioga 4/01/2022 - 4/30/2022 Paid by Check #36492 04/30/2022 05/20/2022 05/20/2022 05/20/2022 22,239.60 Vendor 426 - Tioga Solar Totals Invoices 1 $22,239.60
Vendor 1304 - TJKM
0052649 TJKM Dinuba ATP Paid by Check #36493 04/30/2022 05/20/2022 05/20/2022 05/20/2022 3,230.00 Vendor 1304 - TJKM Totals Invoices 1 $3,230.00
Vendor 615 - Yoshimi Toyota
10 Years Service Awards 2022 Paid by Check #36494 05/17/2022 05/20/2022 05/20/2022 05/20/2022 100.00 Vendor 615 - Yoshimi Toyota Totals Invoices 1 $100.00
Vendor 461 - Toyota of Selma
6939 REPAIRS CC-02 Paid by Check #36495 07/27/2021 05/20/2022 05/20/2022 05/20/2022 156.21 Vendor 461 - Toyota of Selma Totals Invoices 1 $156.21
Vendor 49 - Tulare County
18914 Plaques for Chamber Awards
Banquet
Paid by Check #36497 02/10/2022 05/20/2022 05/20/2022 05/20/2022 407.30 IN0200100 PD - Detention Facility Paid by Check #36496 05/04/2022 05/20/2022 05/20/2022 05/20/2022 342.00 Vendor 49 - Tulare County Totals Invoices 2 $749.30
Vendor 307 - Tulare County Consolidated Ambulance Dispatch, Inc 22-05-07 May 2022 Paid by Check #36498 04/01/2022 05/20/2022 05/20/2022 05/20/2022 6,414.84 Vendor 307 - Tulare County Consolidated Ambulance Dispatch, Inc Totals Invoices 1 $6,414.84 Vendor 273 - US Bank
8693601312218 PW VOYAGER FLEET - APRIL
2022
Paid by Check #36499 04/24/2022 05/20/2022 05/20/2022 05/20/2022 365.90 Vendor 273 - US Bank Totals Invoices 1 $365.90
Vendor 201 - Valley Farm Services, Inc.
25606 REPAIRS ON T10 Paid by Check #36500 04/21/2022 05/20/2022 05/20/2022 05/20/2022 474.36 Vendor 201 - Valley Farm Services, Inc. Totals Invoices 1 $474.36 Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 17 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount Vendor 129 - Valley Industrial & Family Medical Group
455823 DOT EXAM- RICHARD F SMITH Paid by Check #36501 04/25/2022 05/20/2022 05/20/2022 05/20/2022 115.00 Vendor 129 - Valley Industrial & Family Medical Group Totals Invoices 1 $115.00 Vendor 286 - Valley Uniform Center
34069-1 Garza Paid by Check #36502 05/02/2022 05/20/2022 05/20/2022 05/20/2022 49.90 034307-1 Garza Paid by Check #36502 05/09/2022 05/20/2022 05/20/2022 05/20/2022 407.94 Vendor 286 - Valley Uniform Center Totals Invoices 2 $457.84 Vendor 354 - Verizon Wireless
9904178319 PW-ADMIN PHONE CHARGES Paid by Check #36503 05/06/2022 05/20/2022 05/20/2022 05/20/2022 262.50 Vendor 354 - Verizon Wireless Totals Invoices 1 $262.50 Vendor 27 - The Visalia Times Delta
0004572320 04/08/2022 Notice of Public
Hearing
Paid by Check #36504 04/30/2022 05/20/2022 05/20/2022 05/20/2022 202.57 Vendor 27 - The Visalia Times Delta Totals Invoices 1 $202.57 Vendor 14 - W & E Electric
2204021 MILLARD SOLAR LIGHT NOT
WORKING, RESET CONTROLLER
Paid by Check #36505 04/04/2022 05/20/2022 05/20/2022 05/20/2022 150.00 2204040 CHECK PUMP SITE FOR
VANDALISM
Paid by Check #36505 04/12/2022 05/20/2022 05/20/2022 05/20/2022 200.00 Vendor 14 - W & E Electric Totals Invoices 2 $350.00
Vendor 1313 - Yepez Plumbing
7648 REPAIR MAIN SEWER LINE-670
W NORTH WAY
Paid by Check #36506 04/21/2022 05/20/2022 05/20/2022 05/20/2022 990.00 7657 FIX HANDLE TO TOILET ON
MENS SIDE- 1390 E ELIZABETH
WAY
Paid by Check #36506 04/22/2022 05/20/2022 05/20/2022 05/20/2022 886.00 7658 REPAIR MAIN SEWER LINE-233
PALM ST
Paid by Check #36506 04/26/2022 05/20/2022 05/20/2022 05/20/2022 3,880.00 7691 UNCLOG BREAK ROOM SINKPOLICE DEPARTMENTPaid by Check #36506 05/02/2022 05/20/2022 05/20/2022 05/20/2022 380.00 Vendor 1313 - Yepez Plumbing Totals Invoices 4 $6,136.00 Grand Totals Invoices 440 $1,011,428.96
Run by Rosemary Silva on 05/19/2022 02:27:34 PM Page 18 of 18 Accounts Payable Invoice Report
Payment Date Range 05/14/22 - 05/20/22
Report By Vendor - Invoice
Summary Listing
City Council Staff Report
Department: PUBLIC WORKS May 24, 2022
To: Mayor and City Council
From: David Yanez, City Attorney
Subject: Ordinance No. 2022-06 Amending and Reorganizing Title 9, Chapter 54 of the Dinuba Municipal Code Pertaining to Noise Regulations (DY)
RECOMMENDATION
Council to receive staff report, open and close a public hearing, and take the following action by one motion:
1. Introduce Ordinance No. 2022-06 by title “Amending and Reorganizing Title 9, Chapter 54 of the Dinuba Municipal Code pertaining to Noise Regulations”; waive further reading of Ordinance 2022-06 and approve draft Ordinance 2022-06 either as drafted, or subject to any revisions agreed to by the Council; and
2. Schedule second reading and adoption of Ordinance No. 2022-06 for June 14, 2022, inclusive of any revisions agreed to by the Council.
EXECUTIVE SUMMARY
In response to increased neighborhood noise complaints from Dinuba residents, City Staff from various departments have reviewed the City's Noise Ordinance and present to City Council the attached proposed amendments. The goal of these amendments is primarily to preserve the peace, health, and general welfare of Dinuba residents from excessive and unreasonable noise by clarifying noise standards and simplifying the ordinance’s enforcement procedures.
OUTSTANDING ISSUES
That City Council conduct a second reading and adopt Ordinance 2022-06 "Amending and Reorganizing Title 9, Chapter 54 of the Dinuba Municipal Code Pertaining to Noise Regulations" at City Council meeting of June 14, 2022.
DISCUSSION
The Dinuba Noise Ordinance (Title 9, Chapter 54 of the Dinuba Municipal Code) was last amended in 1994. Due to concerns over difficulties with enforcement, the City Council directed staff to review and update the ordinance to make it easier to enforce, more effective and more flexible. Last year, the City hired WJV Acoustic Consultants of Visalia to review the ordinance and suggest amendments. The consultant’s main findings are that the existing ordinance is ambiguous and certain sections difficult to enforce.
A public hearing on Ordinance 2021-05 “Amendments to Chapter 9.54 of the Dinuba Municipal Code related to Noise Regulations” was held at the City Council meeting of December 14, 2021. During the public hearing several community members expressed how their neighbors’ excessive noise late at night significantly disturbed their peace and welfare.
Indeed, based on statistics from the City of Dinuba Police Department, residential/neighborly noise complaints are their most common and frequent type of noise complaint.
Some of the comments and/or suggestions received by City Staff included:
• Enacting a tiered seasonal approach to accommodate the earlier summer work schedules common in the County’s local agricultural economy.
• That penalties be increased to more effectively deter individuals who are causing injurious noise to their neighbors and community.
• That enforcement procedures be simplified so that the Police Department and Code Enforcement officers can more easily issue citations when necessary.
Subsequently, City Staff collaborated across departments to complete the proposed amendments: Police Chief, Devon Popovich, requested and received noise ordinances from fellow police chiefs. The City Attorney reviewed how nearby police departments enforce their noise ordinances and also researched the constitutionality of the “plainly audible” standard. The City Manger provided helpful guides and examples from other California Cities.
The most significant proposed amendments include:
ENHANCED PENALTIES. Violations of the Noise Ordinance beyond two occurrences shall now be issued a misdemeanor criminal citation. Furthermore, an “emergency response charge” can be utilized as a penalty. An “emergency response charge” means a monetary penalty in the amount of the value of the responding officer’s time and pay. Other California cities have enacted this penalty to deter noise violations.
FLEXIBILITY IN ENFORCEMENT. Enforcing officers can either cite a non compliant responsible party on the basis of recorded decibel level exceeding the applicable noise standard or on the basis of the noise being “plainly audible” from a specified distance. This latter standard is useful when ambient sounds cannot be mitigated and using a noise meter is not practical. The “plainly audible” standard has been upheld by courts when challenged and is used by other California cities to deter noise violations.
NOISE ATTENUATION MEASURES MAY BE REQUIRED FOR NEW NOISE SENSITIVE LAND USES. The City may now require noise attenuation measures for new developments to reduce noise levels below levels specified in the Noise Ordinance. If the City chooses to require these measures they would be based on an acoustic study done by a qualified professional.
REMOVAL OF VAGUE NOISE STANDARDS. The current Noise Ordinance employs a table which prescribes noise limits based upon different city districts (e.g. “Commercial”, “Industrial”, etc.). Removing this table will make enforcement easier because it will reduce ambiguity.
UPDATED DEFINITIONS. Improved definitions include technical sound metric terms such as “Lmax” and “Leq” which differentiate between “the loudest noise level measured over a 1-hour sample period” and “the sound level contain the same total energy as a time varying signal over a given sample period.”; a “Social Host” definition to facilitate enforcement when a property owner or tenant is not to be found; and the definition of a "Plainly Audible" standard which provides officers with another tool beyond a decibel meter to enforce the City's noise regulations.
APPEAL PROCEDURES ADDED. The ordinance expressly grants individuals cited for a noise violations with administrative citation appeal rights as already set forth in section 1.18.040 et seq of the Dinuba Municipal Code.
In sum, City staff recommends that City Council conduct a first reading (by title) of Ordinance 2022-06 “Amending and Recodifying Title 9, Chapter 54 of the Dinuba Municipal Code pertaining to Noise Regulations”, waive further reading and schedule its second reading and adoption for the regular meeting of the City Council of June 14, 2022.
FISCAL IMPACT
None.
PUBLIC HEARING
A public hearing is legally not required for this type of ordinance but is being held so that the public is informed as to the proposed amendments to the City’s Noise Ordinance.
Notice of this public hearing was published in the Mid Valley Times on Thursday May, 12, 2022.
ATTACHMENTS:
Description
Ordinance 2022-06 Amending and Reorganizing Title 9, Chapter 54 of the Dinuba Municipal Code Pertaining to Noise Regulations
ORDINANCE NO. 2022-06
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DINUBA
AMENDING AND REORGANIZING TITLE 9, CHAPTER 54 OF THE DINUBA
MUNICIPAL CODE PERTAINING TO NOISE REGULATIONS
THE CITY COUNCIL OF THE CITY OF DINUBA HEREBY DOES ORDAIN:
SECTION 1. FINDINGS.
a) The City administers a municipal code, including regulations pertaining to Public peace, Safety and Morals including Offenses Against Public Peace. b) The Municipal Code includes Section 9.54 (Noise Regulations). c) The purpose statement of the Noise Regulations is that “this chapter shall be the regulation of noise within the city limits for the direct protection and benefit of the inhabitants and property in the city.”
d) The existing Noise Ordinance regulations were adopted in 1994 and are in need of updating and modernization.
SECTION 2. Amendments were made to Title 9, Chapter 54 of the Dinuba Municipal Code pertaining to noise regulations. Sections are also being reorganized according to this ordinance. Text additions are shown in bold underline format. Text deletions are shown in strikeout format.
SECTION 3. SEVERABILITY.
Each of the provisions of this ordinance is severable from all other provisions. If any article, section, subsection, paragraph, sentence, clause or phrase of this ordinance is for any reason held by a court of competent jurisdiction to be invalid, such decision shall not affect the validity of the remaining portions of this ordinance.
SECTION 4. PUBLICATION OF ORDINANCE.
Pursuant to Section 2.12.F of the Charter for the City of Dinuba, the City Clerk is hereby directed to cause a summary of this Ordinance to be published within 20 days following such adoption, in a newspaper of general circulation in the City or, if there is no newspaper of general circulation in the City, by posting in three public places. If a summary of the ordinance is published, then the City Clerk shall cause a certified copy of the full text of the proposed ordinance to be posted for a period of 30 days in the office of the City Clerk after the meeting at which the ordinance is adopted and then be made available upon request. 1 PASSED, APPROVED AND ADOPTED this _______day of____________, 2022.
YES:
NOES:
ABSENT:
ABSTAIN:
___________________________________
Linda Launer, Mayor of the City of Dinuba
ATTEST:
__________________________
Maria Alaniz, Interim City Clerk
2 Chapter 9.54
NOISE REGULATIONS
Sections:
9.54.010 Purposes.
9.54.020 Definitions.
9.54.030 Decibel measurement criteria.
9.54.040 Exterior noise limits.
9.54.050 Exemptions.
9.54.060 Excessive noise or sounds prohibited; Enforcement procedures.
9.54.070 Enforcement authority; Penalties; Supplemental remedies.
9.54.080 Appeal; Defenses and mitigation.
9.54.010 Purposes.
The purpose of this chapter shall be the regulation of noise within the city limits for the direct protection and benefit of the inhabitants and property in the city. (Ord. 94-14 § 2 (part), 1994)
9.54.020 Definitions.
Unless the particular provision of the context requires, the definitions and provisions contained in this section shall govern the construction, meaning, and application of words and phrases used in this chapter, and, except to the extent that a particular word or phrase is otherwise specifically defined in this section, the definitions and provisions contained herein shall also govern the construction, meaning, and application of words and phrases used in this chapter. The definition of each word or phrase shall constitute, to the extent applicable, the definition of each word or phrase which is derived from it, or from which it is a derivative, as the case may be.
A. “Ambient noise” means the all-encompassing noise associated with a given environment, being usually a composite of sounds from many sources near and far. In this context, the ambient noise level constitutes the typical or existing level of environmental noise at a given location. Ambient noise level for the following districts are not to be determined as absolute.
District Time Sound Level Decibels
Residential 10:00 p.m. to 7:00 a.m. 50
Residential 7:00 a.m. to 10:00 p.m. 70
3 Commercial 10:00 p.m. to 7:00 a.m. 60
Commercial 7:00 a.m. to 10:00 p.m. 70
Industrial anytime 80
Public parks & 10:00 p.m. to 10:00 a.m. 60
City Facilities 10:00am to 11:00 p.m. 85
B. “Decibel (dB)”: A unit for describing the amplitude of sound, equal to 20 times the logarithm to the base 10 of the ratio of the pressure of the sound measured to the reference pressure, which is 20 micropascals (20 micronewtons per square meter). “Decibel” means a unit of sound level when the base of the logarithm is the tenth root of ten and quantities concerned are proportional to power.
C. “Emergency work” means work necessary to restore property to a safe condition following a public calamity, work required to repair structures or otherwise protect persons or property from an imminent exposure to danger or damage, or work by private or public utilities when restoring or repairing utility service.
D. “Fixed noise source” means a stationary device which creates sounds while fixed or motionless, including but not limited to, residential, agricultural, industrial and commercial machinery and equipment, pumps, fans, compressors, air conditioners, and refrigeration equipment.
D. “Leq”: Equivalent Sound Level: The sound level containing the same total energy as a time varying signal over a given sample period. For the purpose of this code, Leq is assumed to be computed over a 1-hour sample period.
E. “Lmax”: The maximum noise level recorded during a noise event. For the purpose of this code, the Lmax represents the loudest noise level measured over a 1-hour sample period.
F. “Mobile noise source” means any noise source other than a fixed noise source, typically relating to transportation sources, including roadway traffic, railroad operations and air traffic.
G. “Noise-Sensitive Land Use”: Residential uses, churches, hospitals, schools, office 4 spaces, public library, or other specific land uses which are determined to be sensitive land uses identified in the General Plan Noise Element or directly by the City.
H. “Plainly Audible” means any sound that can be clearly heard by a person with normal hearing using ordinary auditory senses without artificial enhancement.
I. “Prima facie” means legally sufficient to establish a fact or a case unless disproved.
J. “Property” (line), means something to which a person has legal title and or use, and defines the legal boundaries of property.
K. "Social host" means a person who owns, leases, or is lawfully in charge of the property where a violation of this chapter occurs. The following persons may be considered social hosts:
1. Person(s) hosting an event where a violation of this chapter occurs;
2. Person(s) receiving money or other consideration for granting access to an event and/or location where a violation of this chapter occurs;
3. Parent(s) or legal guardian(s) of a juvenile hosting an excessively loud gathering or a juvenile receiving money or other consideration for granting access to an excessively loud gathering and therefore considered the responsible party where an excessively loud gathering occurs.
L. “Sound amplifying equipment” means any machine or device for the amplification of the human voice, music, or any other sound. Sound amplifying equipment shall not include standard automobile radios or tape players when heard only by the occupants of the vehicle in which the automobile radio is installed. Sound amplifying equipment as used in this chapter shall not include warning devices in authorized emergency vehicles, or horns or other warning devices in any vehicle, which are used only for traffic safety purposes.
M. “Sound level”: The sound pressure level in decibels as measured on a sound level meter using the A-weighting filter network. The A-weighting filter de-emphasizes the very low and very high frequency components of the sound in a manner similar to the response of the human ear and gives good correlation with subjective reactions to noise. (noise level), in decibels (db) means the sound pressure level as measured with the “A” weighted and slow response by a sound meter.
N. “Sound level meter”:an instrument meeting American National Standard Institute (ANSI) Standard S1.4-1971 for Type 1 or Type 2 sound level meters, for the purpose of measuring noise levels. means an instrument including a microphone, an amplifier, an output meter, and frequency weighted networks for the measurement of sound levels which satisfy the pertinent specifications published by the American National Standards Institute, New York, New York, in “American Standard Sound Level Meters for the measurement of noise and Other Sounds,” S1.41971, or the most recent revision thereof.
5 L. “Sound truck” means any motor vehicle, or any other vehicle regardless of motive power, whether in motion or stationary, having mounted thereon, or attached thereto, any sound amplifying equipment. (Ord. 94-14 § 2 (part), 1994)
9.54.030 Decibel measurement criteria.
Decibel measurement made pursuant to the provision of this article shall be based on a reference sound pressure of 0.0002 microbars as measured with a sound level meter using the “A” weighted network. (Ord. 94-14 § 2 (part), 1994)
9.54.40 Exterior Noise Limits.
A. The development of new (or expanded) noise-sensitive land uses may not be permitted if existing stationary noise levels at the proposed development location exceed the noise standards provided below in Table I. Such projects may not be permitted without the implementation of appropriate noise attenuation measures required to reduce noise levels to at or below the standards provided in Table I. Appropriate noise attenuation measures required for project compliance may be set forth by an acoustic study prepared by a qualified acoustical consultant.
B. The development of new (or expanded) noise-generating stationary sources may not be permitted if associated noise levels would result in noise levels exceeding those provided in Table I, at existing noise-sensitive land uses. Such projects may not be permitted without the implementation of appropriate noise attenuation measures required to reduce noise levels to at or below the standards provided in Table I. Appropriate noise attenuation measures required for project compliance may be set forth by an acoustic study prepared by a qualified acoustical consultant.
C. When existing ambient noise levels equal or exceed those described in Table I, noise attenuation measures may be required as to not exceed existing ambient noise levels, as may be determined by appropriate noise level measurements conducted by a qualified acoustical consultant and described in an acoustic study. If the existing ambient noise levels (as determined by a qualified acoustical consultant) exceed those provided in Table I, the existing ambient noise levels will then be considered to be the maximum allowable sound levels.
D. The noise standards provided in Table I shall be reduced by five (5) dB for noise sources consisting primarily of speech or music.
E. The noise standards provided in Table I shall be applied at the outdoor activity area of any Noise Sensitive Land Use. Outdoor activity areas generally refer to backyards of single family residences, outdoor common use areas of multi-family residences (pool areas, BBQ/picnic 6 areas, play areas, etc.) and individual decks, patios and balconies of multi family residences.
Or any outdoor area intended to accommodate outdoor activities.
TABLE I
STATIONARY (NON-TRANSPORTATION) NOISE LEVEL STANDARDS (dB)
CITY OF DINUBA
Daytime (7 a.m. - 10 p.m. Nighttime (10 p.m. - 7 a.m.
Leq Lmax Leq Lmax
50 70 45 65
9.54.50 Exemptions
The following activities shall be exempted from the provisions of this chapter:
A. The operation of warning or amplification devices by emergency, fire or law enforcement vehicles or personnel.
B. Lawful use of vehicle horns or backup warning devices.
C. Private or public warning or alarm equipment or systems.
D. The conduct of previously permitted and otherwise lawful public activity such as parades, speeches, lectures, ceremonies, entertainment, sports, music or recreation events.
E. The usual and customary operation of bells, gongs, buzzers or similar mechanical, electrical or electronic sound amplification devices to mark time or call to attendance for an otherwise lawful use or purpose.
F. Municipal solid waste collection. Collection of solid waste, vegetative waste and recyclable materials by the City of Dinuba (or under contract to the City of Dinuba) shall be exempt from the provisions of this chapter.
G. Public Works Construction Projects. Street, utility and similar construction projects undertaken by or under contract to the City of Dinuba, County of Tulare or state of California or a public utility regulated by the California Public Utilities Commission, or any activity or operation requisite of public utilities and services.
H. Federal and State Preempted Activities. Any other activity shall be exempt from the provisions of this chapter to the extent regulation thereof has been preempted by state or federal laws.
I. Unless specifically exempted by the building official, construction, repair or remodeling work accomplished pursuant to a building, electrical, plumbing, mechanical, or other construction permit issued by the city or other governmental agency, or to site preparation and grading, provided such work takes place between the hours of 7:00 a.m. and 7:00 p.m. on any day except Sunday and Holidays.
7 9.54.060 Excessive noise or sounds prohibited; Enforcement Procedures.
A. It is unlawful for any person to make, continue, allow or cause to be made or emanate any excessively, unnecessarily, unnaturally or unusually loud unreasonably disturbing noise or sound; or allow or cause to be made any excessively, unnecessarily, unnaturally or unusually loud unreasonably disturbing noise or sound from any radio, phonograph, disc player, tape deck, stereo, television or other mechanical, electrical or electronic sound amplification device or instrument which annoys, disturbs, injures or endangers the comfort, repose, quiet, health, peace or safety of other persons within the city; such act or acts hereby being declared a public nuisance.
B. The following rules shall also apply:
1. Sound Amplification Devices (Motor Vehicle Code section 27007) No driver of a vehicle shall operate, or permit the operation of any sound amplification system which can be heard outside the vehicle for more than 50 feet when the vehicle is being operated upon a highway, unless that system is being operated to request assistance or warn of a hazardous situation.
2. Power Tools and Equipment. No person shall operate any power tools or equipment between the hours of 10:00 p.m. and 7:00 a.m. such that the power tools or equipment are audible to the human ear inside an inhabited dwelling other than a dwelling in which the power tools or equipment may be located.
No person shall operate any power tools or equipment at any other time such that the power tools annoys, disturbs, injures or endangers the comfort, repose, quiet, health, peace or safety of other persons within the city; such act or acts hereby being declared a public nuisance.
3. Yelling and Shouting. Yelling, shouting, hooting, whistling, singing, laughing, crying, calling or blowing of horns on the public streets and/or public right of way, particularly between the hours of 10:00 p.m. and 7:00 a.m. or at any time or place so as to annoy or disturb the quiet, comfort, or repose of persons in any office, or in any dwelling, hotel, motel, apartment or other type of residence, or of any persons in the vicinity.
C. Violation of this section shall be determined based upon whether the sound or noise is plainly audible by an enforcement officer at a distance of 50 feet or more from the source of the noise. Alternatively, a reading of a sound level meter in excess of 50 decibels, obtained by an enforcement officer and between the hours of 10:00 p.m. and 7:00 a.m. in or nearby residences shall be prima facie evidence of a violation of this chapter. These limits shall be measured from the property line where the noise source is alleged to be.
A. Emanating noise or sound shall be defined for these purposes as excessively, unnecessarily, unnaturally or unusually loud when it is plainly audible to a person at a minimum distance of ten 8 feet from the source of such noise or sound. Proof of same shall be prima facie evidence of a violation of this section.
B. Prima facie evidence that such noise or sound annoys, disturbs, injures or endangers the comfort, repose, quiet, health, peace, business or safety of other persons is shown by proof of subsections (A) and (D) of this section, or a complaint by a person or persons regarding such noise or sound.
C. The distance from the source of such noise or sound shall be measured from the actual source itself except where the source is located on private property in which case the distance shall be measured from the property line.
D. Alternative prima facie evidence that such noise or sound is excessively, unnecessarily, unnaturally or unusually loud is shown by a sound level exceeding the ambient sound level by more than five decibels measured at the property line or, in the case of common wall construction of condominiums, apartments or business facilities, measured within the adjoining occupied unit.
E. Nothing in this section prohibits or declares unlawful or a nuisance:
1. The operation of warning or amplification devices by emergency, fire or law enforcement vehicles or personnel;
2. Lawful use of vehicle horns or backup warning devices;
3. Private or public warning or alarm equipment or systems;
4. The conduct of previously authorized and otherwise lawful public activity such as parades, speeches, lectures, ceremonies, entertainment, sports, music or recreation events; or
5. The usual and customary operation of bells, gongs, buzzers or similar mechanical, electrical or electronic sound amplification devices to mark time or call to attendance for an otherwise lawful use or purpose.
F. Sound Amplification Devices - (Ref. Motor Vehicle Code, Section 27007): Sound Amplification Devices - 27007. No driver of a vehicle shall operate, or permit the operation of any sound amplification system which can be heard outside the vehicle from 50 or more feet when the vehicle is being operated upon a highway, unless that system is being operated to request assistance or warn of a hazardous situation. This section shall not apply to authorized emergency vehicles or vehicles operated by gas, electric, communications, or water utilities.
This section does not apply to the sound systems of vehicles used for advertising, or in parades, political or other special events, except that use of sound systems on those vehicles 9 may be prohibited by a local authority by ordinance or resolution.
G. Public Park/City Facilities.
1. Sound or noise produced by sound amplification equipment used at all city parks and other city facilities shall be measured at points not greater than one hundred feet from the sound source within city parks or facilities and shall not exceed eighty-five decibels. 2. It should be the event sponsor’s responsibility to monitor and measure the sound at regular intervals of approximately thirty minutes to insure that sound levels are below the standard decibels. The sponsor shall provide a sound level meter to accomplish this task. 3. Failure of the event sponsor to enforce the sound limits may result in any or all of the following:
a. The forced curtailment of activities as ordered by the police department. b.
Citation issued by the police department under the city’s nuisance ordinance. c.
Forfeiture of deposits placed with the city by the sponsor for use of the facility.
H. Construction Sites. Sounds or noises produced by normal construction activity associated with construction of a building shall be limited to the sound levels listed below:
300 feet to the noise receiver Unrestricted noise level 200 feet to the noise receiver 90 decibels at the property line of the noise source 100 feet to the noise receiver 80 decibels at the property line of the noise source 50 feet to the noise receiver 70 decibels at the property line of the noise source These limits shall be measured from the property line of the inhabited building to the property line of the construction site. (Ord. 2002-03 § 1, 2002; Ord. 94-14 § 2 (part), 1994)
9.54.050 Monitoring procedures.
The following procedures shall be employed for monitoring and evaluating noise in the community unless otherwise specified in this section:
A. The evaluation shall be conducted any time of the day or night when the offending noise is being operated.
10 B. For outside measurements, the location selected for monitoring shall be at a point at least ten feet from any building, wall, or obstruction (trees, bushes, etc.) whenever possible. In cases where no point on the property line satisfies this criteria, readings will be taken as far as possible from the nearest obstruction and such distance will be noted. For inside measurements, the monitoring location shall be at least three feet from any wall.
C. The sound level meter shall be equipped with an omnidirectional microphone.
D. No individual other than the operator shall be within ten feet when possible of the sound level meter during the sample period. (Ord. 94-14 § 2 (part), 1994)
9.54.060 Public address system.
A. Registration Statements - Filing. Every user of sound amplifying equipment shall file a registration statement with the city ten days prior to the date on which the sound amplifying equipment is intended to be used, which statement shall contain the following information:
1. The name, address and telephone number of both the owner and user of the sound amplifying equipment;
2. The maximum sound producing power of the sound amplifying equipment which shall include the wattage to be used, the volume in decibels of sound which will be produced, and the approximate distance for which sound will be audible from the sound amplifying equipment.
3. The dates and times such equipment is intended to be used.
B. Registration Statements - Approval. The city shall return to the applicant within five working days an approval copy of the registration statement or disapproval. In the event the registration statement is disapproved, the city shall endorse upon the statement its reasons for disapproval and return it forthwith to the applicant.
C. Revocation. The city shall revoke any existing or issued permit when it is found that the applicant has not met all the requirements and conditions specified in this chapter or the permit.
D. Appeal. Any person aggrieved by an action of the city regarding a registration statement may appeal such decision to the city council.
E. Regulations. No sound emanating from such sound amplifying equipment shall exceed fifteen decibels above the ambient noise as measured at any property line.In any event, the volume of sound shall be so controlled that it will not be a public nuisance or unreasonably loud, raucous, jarring, disturbing, or cause annoyance or discomfort to reasonable person of normal sensitivity within the area of audibility. (Ord. 94-14 § 2 (part), 1994) 11 9.54.070 Exceptions.
The provisions of this chapter shall not apply to:
A. Construction, repair or remodeling work accomplished pursuant to a building electrical, plumbing, mechanical, or other construction permit issued by the city or other governmental agency, or to site preparation and grading, provided such work takes place between the hours of seven a.m. and ten p.m. on any day.
B. Emergency work. (Ord. 94-14 § 2 (part), 1994)
9.54.070 Enforcement authority; Penalties; Supplemental remedies.
A. The City of Dinuba Police Department and Code Enforcement Division shall have the primary responsibility for enforcing this ordinance. Violations shall be prosecuted as described in Section 19.54.070 B and C of this ordinance, and within the discretion of the City of Dinuba and its enforcing officers, but nothing in this ordinance shall prevent the City from engaging in efforts to obtain voluntary compliance by means of warnings, notices, or educational programs. City of Dinuba enforcement officers shall issue the apparent responsible party with a warning before any infraction or misdemeanor citation is issued.
B. Any person who violates any provision of this ordinance once or twice within a one hundred and eighty (180) day period shall be guilty of an infraction. Any person who violates any provision of this ordinance more than twice within a one hundred and eighty (180) day period shall be guilty of a misdemeanor. Each day a violation is committed or permitted to continue shall constitute a separate offense and shall be punishable as such. Penalties shall not exceed the following amounts.
1. For the first violation within a one hundred and eighty (180) day period the minimum mandatory fine shall be one hundred dollars ($100).
2. For the second violation within a one hundred and eighty (180) day period the minimum mandatory fine shall be two hundred dollars ($200).
3. For any further violations within a one hundred and eighty (180) day period the minimum mandatory fine shall be five hundred dollars ($500) or imprisonment in the County jail for a period not exceeding six (6) months, or both.
C. Emergency Response Charges. Alternatively or in addition to the penalties set forth in subsection B, the City of Dinuba may apply the following penalties:
12 1. Whenever the enforcing officers of the City of Dinuba respond to a second call for an alleged violation of this chapter, police and/or code enforcement personnel utilized during the second or subsequent call shall be deemed to be providing special services above those normally provided to the general public. The cost of providing such special services shall be charged to the person or person responsible for a violation of this chapter.
2. Calculation of Charges. The charge for providing special services during a second or subsequent call for a violation of this chapter shall be calculated by the police and/or code enforcement department utilizing actual costs, including benefits and overhead, for each City of Dinuba public safety personnel involved, including fire department personnel when utilized, and shall be adjusted from time to time to reflect changes in such hourly rates.
Additional visits to the same property shall be separately charged.
3. (a) The person or persons in charge of the premises and the person or persons in charge of the gathering, or if any such person is a minor, then the parent or guardians of such minor, shall be jointly and severally liable for the cost of providing the special services as provided in this section. (b) Within ten days of the second or subsequent call for an alleged violation of this chapter, a City of Dinuba official or employee shall calculate the charges payable under this section and shall cause a bill to be prepared and delivered to the persons responsible for such charges.
(c) In the event that such a bill is not paid in full within thirty days of its issuance, the City of Dinuba may refer the bill for appropriate collection activity.
4. (a) No charges may be levied pursuant to this section unless the person apparently responsible for a violation of this chapter has been informed of his or her potential liability under this section by an enforcing officer of the City of Dinuba at the premises during the first visit. If, after a good faith effort, no such responsible party can be found, the warning may be given to the most readily apparent responsible party.
(b) The police and/or code enforcement department may develop and utilize a written warning document to provide information concerning this section and shall deliver a copy of such warning document to the person described herein during the first visit to the location or property where a violation of this chapter is alleged.
13 D. No provision of this chapter shall be deemed to bar any legal, equitable, or summary remedy to which the city or any person may otherwise be entitled to under applicable state and/or federal laws, regulations and statutes. This chapter is not the exclusive regulation of noise within the city limits. It shall be supplement and be an addition to the other regulatory statutes and ordinances, hereafter enacted by the state, the city or any other legal entity or agency having jurisdiction. (Ord. 98-12 § 2, 1998; Ord. 94-14 § 2 (part), 1994)
9.54.080 Appeal; Defenses and mitigation.
A. A responsible party or social host found to be liable for an administrative penalty pursuant to this chapter shall have the right to an administrative appeal and hearing pursuant to the procedures set forth in Section 1.18.040 and 1.18.160 through 1.18.180 of the Dinuba Municipal Code.
B. It is a defense to an action brought pursuant to this chapter, that the responsible party or social host, at the time the alleged action(s) or behavior(s) occurred resulting in a violation of this chapter, could not, in the exercise of reasonable care or diligence, determine that a public disturbance occurred at the property, or could not, in spite of the exercise of reasonable care and diligence, control the conduct leading to the determination that a public disturbance had occurred at the property.
The assertion that the responsible party or social host was not present at the property at the time the alleged public disturbance occurred upon the property, shall not, alone, be a defense to the action.
C. For any appeal made pursuant to this section, the hearing officer may consider any of the following factors, as appropriate, in its decision, and shall cite those found applicable in any decisions:
1. The effort taken by the responsible party or social host to mitigate or correct the alleged action or behavior which occurred at or near (as defined in this chapter) and in relation to the property;
2. The degree to which the alleged action or behavior at the property was repeated or continuous;
3. The magnitude or gravity of the alleged action or behavior;
4. The cooperativeness of the responsible party or social host with the city in causing the abatement of the alleged action or behavior;
5. The cost to the city of investigating and abating action or behavior or attempting to correct the condition; or
6. Any other factor deemed by the hearing officer to be relevant. 14 City Council Staff Report
Department: PUBLIC WORKS May 24, 2022
To: Mayor and City Council
From: David Yanez, City Attorney
Subject: Extension of Urgency Ordinance No. 2022-04 Adding Section 190, “Prohibited Activities in Public Parks and Recreation Facilities” to Title 9, Chapter 48 Public Parks of the Dinuba Municipal Code (DY)
RECOMMENDATION
City Staff recommends that City Council extend Urgency Ordinance No. 2022-04 Adding Section 190, “Prohibited Activities in Public Parks and Recreation Facilities” to Title 9, Chapter 48 Public Parks of the Dinuba Municipal Code.
Extension of this urgency ordinance will allow City Staff to complete permanent amendments to the City’s Parks ordinance and prevent any gaps in enforcement.
EXECUTIVE SUMMARY
This urgency ordinance adds language and provides clarification regarding the enforcement of camping, and other specified activities, in City Parks and City recreational facilities. The urgency ordinance also attempts to improve compliance with recent federal case law regarding the enforcement of restrictions against camping and sleeping in public parks.
OUTSTANDING ISSUES
None.
DISCUSSION
The goal of this urgency ordinance, which is attached herein as 'Attachment A', is to provide clarification regarding the enforcement of camping, and other specified activities, in City Parks and City recreational facilities. The urgency ordinance also attempts to improve compliance with recent federal case law (Martin v City of Boise, 920 F. 3d 584 (9th Cir. 2019)) regarding the enforcement of restrictions against camping and sleeping in public parks, and other activities such as alcohol consumption and fires in City parks and recreational facilities.
Section 2 of this urgency ordinance provides definitions for terms such as “Abandoned Personal Property”, “Available Shelter”, “Camping”, and “Personal Property”. The goal of this section is to provide clarification and aid enforcing officers in defining the parameters of their authority to enforce this ordinance.
Section 3 prohibits camping in City parks and recreational facilities. This section allows the City to remain in compliance with current federal case law, and provides clear language regarding the prohibition of camping in City parks and recreational facilities.
Section 4 of the urgency ordinance provides detailed procedures for the impoundment of personal property being stored in public parks. These procedures rely on the definitions of personal property and abandoned personal property and the section also complies with constitutional rights against unreasonable searches and seizures of personal property.
The remaining sections reasonably prohibit fires from being started in City parks and recreational facilities as well as alcohol from being consumed in these locations. Staff felt it prudent for clarification purposes to include a prohibition on alcohol at these locations, which is consistent with section 11.12.180 of the Dinuba Municipal Code which prohibits alcohol from being consumed in public places.
Because the urgency ordinance adopted by City Council on 4/12/22 will expire on 5/27/22, City staff recommends that City Council extend the ordinance for the length of time established by law (10 months and 15 days) and by the legally required four-fifths vote. An extension will allow City staff to complete the permanent amendments to the ordinance and prevent any gaps in enforcement. City Staff have been collaborating across departments and with nearby agencies to effectively enforce the new ordinance and City staff plan to present City Council with the permanent amendments to the Parks ordinance in June or July 2022.
FISCAL IMPACT
None.
PUBLIC HEARING
Government Code section 65858(a) requires a public hearing for the extension of any urgency ordinance as well as a four-fifths vote. Extensions of urgency ordinance last for 10 months and 15 days.
ATTACHMENTS:
Description
A. Urgency Ordinance No. 2022-04 Adding Section 190, "Prohibited Activities in Public Parks and Recreation Facilities” to Title 9, Chapter 48 Public Parks of the Dinuba Municipal Code 1 ORDINANCE NO. 2022-04
AN URGENCY ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DINUBA ADDING SECTION 190, “PROHIBITED ACTIVITIES IN PUBLIC PARKS AND RECREATION FACILITIES” TO TITLE 9, CHAPTER 48 PUBLIC PARKS OF THE DINUBA MUNICIPAL CODE WHEREAS, Article XI, § 7 of the California Constitution empowers cities with regulatory authority to protect the public health, safety and welfare and the City of Dinuba is currently experiencing an increase of encampments in public parks which is negatively impacting the overall welfare of the community; and WHEREAS, recent activities in public open spaces are not consistent with the intended use of City parks and an increase of illegal activities, serious fire safety concerns, major impacts related to human and animal waste and accumulation of trash, vandalism, and related nuisance conditions, are currently impacting the enjoyment of City parks by the City’s residents; and
WHEREAS, the above stated impacts are borne by the City of Dinuba in the form of financial costs expended on legal enforcement and abatement and these resources being unavailable for other urgent purposes and needs of the City of Dinuba; and
WHEREAS, it is the purpose and intent of the City Council to provide standards for the use of public parks and recreation facilities which are intended to be as compatible as possible with the protection and preservation of health, safety, and welfare of the inhabitants of the City of Dinuba; and
WHEREAS, this urgency ordinance is necessary as an emergency measure for protecting public health, safety and welfare, and therefore it may be introduced and adopted at the same meeting and shall take effect immediately if passed by at least four (4) affirmative votes.
NOW THEREFORE, The City Council of the City of Dinuba does ordain as follows:
SECTION 1. PURPOSE AND APPLICATION.
A. The purpose and intent of this urgency ordinance is to protect and preserve the community enjoyment of park and recreation facilities and to prohibit activities and behavior which interfere with this objective to the detriment of the public health, welfare and safety.
B. This urgency ordinance shall apply to conduct in public park/recreation areas and be enforceable notwithstanding any valid exceptions as stated in the Dinuba Municipal Code.
SECTION 2. DEFINITIONS.
2 For the purpose of this urgency ordinance, the following terms are defined as follows:
A. "ABANDONED PERSONAL PROPERTY" means personal property, to which the owner surrenders, relinquishes or disclaims all right, title, claim and possession, with intention of not reclaiming it or resuming its ownership, possession or enjoyment. Indicia of abandoned personal property shall include, but not be limited to, the act of leaving the personal property in a public park/recreation area so that it may be appropriated by the next comer.
B. "ALCOHOLIC BEVERAGES" as used herein means and includes alcohol, spirits, liquor, wine, beer, and every liquid or solid containing alcohol, spirits, wine, or beer, and which contains one-half of one percent or more of alcohol by volume and which is fit for beverage purposes either alone or when diluted, mixed, or combined with other substances.
C. "AVAILABLE SHELTER" means a public or private shelter or similar accommodation, with an available overnight space, open to an individual or family unit experiencing homelessness, at no charge. A shelter shall not be considered available when the individual cannot occupy said space due to overcapacity, exhaustion of stay limitations, 3 or when religious observance is required as a condition of gaining shelter. If the individual refuses available shelter or otherwise cannot utilize the available shelter space due to voluntary actions including, but not limited to, intoxication, drug use, unruly behavior, or violation of shelter rules, the overnight shelter space shall be considered available.
D. "CAMP," "CAMPING" or "CAMPING FACILITIES" means placing, setting up or utilizing camping equipment such as tents, tarpaulins, temporary shelters whether commercially produced or improvised from random materials, cooking facilities, hammocks, ground cover, bedding, sleeping bags or other equipment of a similar nature used for living accommodation or lodging purposes in the outdoors. Camping does not include use of umbrellas or sun shades during the time the park is open to the public or the use of temporary structures pursuant to a permit issued pursuant to this chapter. An activity shall constitute camping when it reasonably appears, in light of all the circumstances, the participants in conducting these activities are in fact using the area as a sleeping or living accommodation regardless of the intent of the participants or the nature of any other activities in which they may also be engaging. "Camping" shall not include merely sitting, lying or sleeping outside in a public park/recreation area or the use of a blanket, towel or mat in a public park/recreation area during the time the park is open to the public.
E. "CAMP EQUIPMENT" or "CAMP PARAPHERNALIA" means tents, tarpaulins, lean-tos, huts, cardboard boxes, or similar make-shift temporary shelters constructed from random materials, as well as cooking facilities, hammocks, ground cover, bedding, sleeping bags, or other similar equipment used for living in the outdoors.
F. "PARK and RECREATION FACILITIES" and "PUBLIC PARK/RECREATION AREAS" means all parks and their associated open spaces, pedestrian and biking trails, park amenities, buildings and recreation centers used by the public within the boundaries of the city limits of the city, and which are owned, operated and/or maintained by the city.
G. "PERSONAL PROPERTY" means tangible personal belongings or possessions, which shall include any movable or tangible thing that is subject to ownership; property or chattels that can be seen, weighed, measured, felt, or touched, including, but not limited to, furniture, appliances, camping facilities, camping paraphernalia, money, and/or books.
H. "TENT" means shelter or structure that is not entirely open on all sides.
SECTION 3- CAMPING IN PARKS AND RECREATION FACILITIES PROHIBITED.
A. It is unlawful and a public nuisance for any person to establish, maintain, or operate a camp or occupy camp facilities, and to utilize camping equipment or camping paraphernalia while camping or occupying camping facilities, in any City of Dinuba park and/or City of Dinuba 4 recreation facility. "Establish" means setting up or moving camping equipment or camp paraphernalia in park and recreation facilities to camp or operate camp facilities. "Maintain" means keeping or permitting camping equipment or camping paraphernalia to remain in a park or recreation facility in order to camp or operate camping facilities. "Operate" means participating or assisting in establishing or maintaining a camp or camping facilities.
B. An individual or family unit experiencing homelessness may not be cited for violation of Subsection (A) between the hours of 10:00 p.m. and 6:00 a.m. unless it is confirmed that there is available shelter as defined in Section 2 of this urgency ordinance.
C. Notwithstanding the exemption provided for in subsection B., camping facilities, camping equipment, and camping paraphernalia may not be affixed or attached to, or constructed upon or with, or otherwise located within ten (10) feet from, any park amenities.
D. Camping may be permitted in park and recreation facilities in conjunction with any city sponsored and approved event.
SECTION 4- STORAGE OF PERSONAL BELONGINGS PROHIBITED.
A. It shall be unlawful and a public nuisance for any person to store personal property in any public park/recreation area, except as otherwise approved in writing by the City Manager or designee or by resolution of the City Council. Personal property stored in public park/recreation areas in violation of this section shall be impounded pursuant to the requirements of this section. Any personal property left in any public park/recreation area at the time the public park/recreation area is closed to the public, whether or not the personal property is unattended, shall be immediately impounded, pursuant to this section.
Notwithstanding these prohibitions, an individual or family unit experiencing homelessness may not be cited for violation of this section between the hours of 10:00 p.m. and 6:00 a.m. unless it is confirmed that there is available shelter as defined in Section 12.32.010.
B. The provisions of this section shall not apply to abandoned personal property, which shall be disposed of forthwith.
C. The Chief of Police or the City Manager, or their designees, are authorized to impound personal property pursuant to the provisions this section, and shall make provisions for the receipt and safekeeping of personal property coming into his or her possession pursuant to this section. A receipt shall be issued to the person delivering such personal property, unless the personal property was found in the course of employment by an employee of the city. The Chief of Police or the City Manager, or their designees, shall notify the owner of the personal property if his or her identity is reasonably ascertainable, or, if the identity of the owner is not reasonably ascertainable, cause a notice to be left in a prominent place on or near the location of the personal property for any personal property impounded pursuant to this section, advising that the city is in possession of the personal property and the location where it may be claimed.
5 D. Notice prior to impoundment.
1. Stored personal property may be impounded without notice if there is a reasonable belief that it is abandoned, presents an immediate threat to public health or safety, is evidence of a crime, is evidence in a criminal investigation, or is contraband.
2. The city may erect signs in public parks/recreation areas stating that any personal property stored in those areas will be impounded. Those signs shall serve to provide the notice required by this section. Signs and amount of notice will comply with applicable state and federal law.
3. If neither subsection (1) nor subsection (2) applies, personal property unlawfully stored in public parks/recreation areas shall be impounded only after a clearly understandable notice is provided to the owner of the personal property or left at or near the location of the personal property advising that the personal property will be impounded if it is not removed. This notice will specify a date and time when the personal property will be impounded if it is not removed. The notice shall also state the legal authority for the impoundment of the property and the specific location of where the impoundment will occur.
E. If, after any notice required by subsection D. is given, personal property remains unlawfully stored in a public park/recreation area, that personal property may be impounded. The person impounding the personal property shall leave a notice in a conspicuous place at or near where the personal property was located prior to being impounded, advising where the personal property is being kept and when and where it may be claimed by its owner.
F. Personal property coming into possession of the city pursuant to this section shall be deposited in a safe place for a period of at least ninety (90) days. If the personal property consists of money, it shall be deposited with the Finance Director or designee for a period of not less than ninety (90) days, unless sooner claimed by its owner. In the event the personal property or money is not claimed within ninety (90) days, it shall be deemed to be abandoned personal property, subject to disposition as provided in this section.
G. During the time that any personal property is held by the city, it may be delivered or paid to its owner as follows:
1. The personal property shall be delivered upon proof of ownership satisfactory to the Chief of Police or the City Manager, or their designees, after ten (10) days' notice by mail to any other person(s) who have asserted a claim of ownership at any address given by such person(s).
2. If the personal property consists of money, it shall be paid to the owner upon written order from the Chief of Police or the City Manager, or their designees, to the Director of Finance. The Chief of Police or City Manager, or their designees, shall make such order upon the same proof of ownership and with the same notice as prescribed in the case of personal property.
6 3. If ownership cannot be determined to the satisfaction of the Chief of Police or the City Manager, or their designees, he or she may refuse to deliver the personal property or refuse to order the payment of such money to anyone until ordered to do so by a court of competent jurisdiction.
H. Upon expiration of the ninety-day period, any personal property received by the city and not delivered to the owner may be appropriated to the use of the city upon order of the City Manager or his or her designee, on his or her finding that the personal property is needed for a public use, and any personal property not appropriated to city use may be disposed of or sold at public auction to the highest bidder. All unclaimed money received by the Chief of Police, and not delivered to the owner during the ninety-day period, shall thereafter be deposited in the general fund.
I. Subject to the provisions of subsection I. below, any personal property coming into the possession of the Chief of Police or designee may be disposed of immediately and without notice, in a manner that the Chief of Police or designee determines to be in the public interest, when such personal property is perishable, contraband, or constitutes an immediate threat to the public health or safety.
J. The provisions of this chapter shall not apply to real or personal property or money subject to confiscation pursuant to state or federal law, to personal property that constitutes evidence of a crime, evidence in an ongoing criminal investigation and/or civil proceeding pursuant to state or federal law.
SECTION 5- TENTS AND OTHER ENCLOSED TEMPORARY STRUCTURES PROHIBITED A. It is unlawful for any person to set up and utilize a tent or similar temporary shelter or improvised make-shift structure from random items, that is not open on all sides in a public park/recreation area, except as when authorized by a permit issued pursuant to Article 2. Only the use of umbrellas or sun shades is permissible in a public park/recreation area.
B. Notwithstanding these prohibitions, an individual or family unit experiencing homelessness may not be cited for violation of this section between the hours of 10:00 p.m. and 6:00 a.m. unless it is confirmed that there is available shelter as defined in Section 2 of this urgency ordinance.
SECTION 6- POSSESSION AND CONSUMPTION OF ALCOHOL PROHIBITED A. The purpose of this section is to prohibit the possession and consumption of all alcoholic beverages in all city parks and recreation facilities except in specially designated city parks with a permit.
B. It is unlawful for any person to possess and/or consume any alcoholic beverage within the boundaries of every public park/recreation area. The City Manager or designee may maintain a listing of the park and recreation facilities where possession and consumption of alcoholic beverages may be allowed with a valid permit issued by the City of Dinuba. 7 SECTION 7. FIRES PROHIBITED IN PARKS.
A. No person shall kindle or build a fire in any park or recreation facility, including the use or portable fire rings or any other receptacle or park amenity for the purpose of creating or containing a fire, unless prior written permission is obtained from the City of Dinuba. A fire that is lighted and maintained in a barbecue grill being utilized for cooking purposes only, and only in designated areas, shall be exempt from this prohibition. Installed park grills are designed for charcoal based cooking, and no other flammable material may be used in them. Grill fires shall be completely extinguished before leaving the park and recreation facility. Fires solely for the purpose of personal warmth are not allowed, and park grills shall not be used as a trash receptacle.
SECTION 8. PENALTY.
A. Any person violating the provisions of this urgency ordinance shall be guilty of a misdemeanor and subject to the penalties set forth in section 1.16.015 of the Dinuba Municipal Code. At present, pursuant to Government Code Section 36901, the maximum penalty for a misdemeanor is a fine not exceeding one thousand dollars and imprisonment not exceeding six months, or both. (Ord. 96-2 § 2, 1996: Ord. 580 § 2, 1978) The City Manager, Chief of Police, City Attorney or their designee shall have discretion to reduce said violation to an infraction subject to the penalties set forth in section 1.16.010 of the Dinuba Municipal Code.
SECTION 9. SEVERABILITY.
A. Each of the provisions of this ordinance is severable from all other provisions. If any article, section, subsection, paragraph, sentence, clause or phrase of this ordinance is for any reason held by a court of competent jurisdiction to be invalid, such decision shall not affect the validity of the remaining portions of this ordinance.
SECTION 10. PUBLICATION OF URGENCY ORDINANCE.
A. The City Clerk is hereby directed to cause a summary of this Ordinance to be published by one insertion in a newspaper of general circulation in the community at least five (5) days prior to adoption and again one week following its adoption. If a summary of the ordinance is published, then the City Clerk shall cause a certified copy of the full text of the proposed ordinance to be posted in the office of the City Clerk at least five days prior to the Council meeting at which the ordinance is adopted and again after the meeting at which the ordinance is adopted. The summary shall be approved by the City Attorney.
This Ordinance shall take effect and be in full force immediately following its adoption and shall continue for a period of 45 days (unless extended).
8 SECTION 11. ENVIRONMENTAL DETERMINATION.
A. The City Council finds that the adoption of implementation of this Ordinance are exempt from the provisions of the California Environmental Quality Act under Section 15061(b) (3) in that the City Council finds there is no possibility that the implementation of this Ordinance may have significant effects on the environment.
The foregoing Ordinance No. 2022-04 was introduced, adopted and passed at a regular meeting of the City Council of the City of Dinuba on the 12th day of April, 2022, by the following vote:
PASSED AND ADOPTED this 12th day of April, 2022 by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSTAIN: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
Linda Launer, Mayor
ATTEST:
Maria Alaniz, Interim City Clerk
City Council Staff Report
Department: FINANCE SERVICES May 24, 2022
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
Subject: Annual Audit Report for Fiscal Year 2020-21 (KS)
RECOMMENDATION
Council to accept the Independent Auditor's Report for the Fiscal Year 2020-21.
EXECUTIVE SUMMARY
The city retained Lance, Soll & Lunghard, LLP to conduct an independent audit report of the Annual Comprehensive Financial Report (ACFR) for fiscal year 2020-21. Lance, Soll and Lunghard will be presenting the audit report for review and acceptance by the City Council.
OUTSTANDING ISSUES
None.
DISCUSSION
The Finance Department completed the Annual Comprehensive Financial Report (ACFR) for Fiscal Year 2020-2021.
The ACFR is a thorough and detailed presentation of the city’s financial condition for a given fiscal year that is in compliance with the accounting requirements established by the Governmental Accounting Standards Board (GASB).
The ACFR must be audited by an independent auditor using generally accepted government auditing standards.
The ACFR consists of three sections: Introductory, Financial and Statistical. The Introductory section orients and guides the reader through the report. The Financial section presents the entity’s basic financial statements as well as notes to the statements and the independent auditors’ report. The Statistical section provides additional financial and statistical data, including data about financial trends that may better inform the reader about the government’s activities. A copy of the audited Annual Comprehensive Financial Report for Fiscal Year 2020-2021 is enclosed as Attachment ‘A’.
The city contracted with Lance, Soll & Lunghard, LLP to audit the Annual Comprehensive Financial Report for Fiscal Year 2020-2021. The firm's audit report begins on page 1 of the ACFR. A representative from Lance, Soll & Lunghard will be presenting the audit report. The firm's audit report begins on page 1 of the ACFR.
In addition, the auditors submitted a report on Internal Controls and Significant Audit Findings enclosed herein as Attachments 'A' and 'B'. The report on Internal Controls evaluates the city's internal control over financial reporting in order to identify any deficiencies. The auditor's identified only one (1) deficiency and one (1) weakness that staff has addressed per the auditor's recommendation. Staff works diligently each year to reduce or eliminate any and all deficiencies in financial reporting. For example, the fiscal year 2017-18 audit identified 14 deficiencies and the fiscal year 2018-19 audit identified 9 deficiencies, and in 2019-20, 2 deficiencies were identified that have since been corrected by staff. The report on Significant Audit Findings evaluated accounting practices with no reportable issues, encountered no difficulties in performing the audit, reported no disagreements with management, and stipulated new accounting standards applied to the fiscal year.
In summary, the Independent Auditor's Report reflects a clean audit of the city's financial statements for FY 2020- 2021. Finance staff is pleased to present the ACFR for acceptance by the City Council.
FISCAL IMPACT
None.
PUBLIC HEARING
None.
ATTACHMENTS:
Description
Annual Audit of the Comprehensive Annual Financial Report for FY 2020-2021 Audit Report on Internal Controls over Financial Reporting Audit Report on Significant Findings
Annual
Comprehensive
Financial Report
2021
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
Focused on the present, building on the future.
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
City of Dinuba, California
Prepared by the Finance Department
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
7+,63$*(,17(17,21$//</()7%/$1.
7+,63$*(,17(17,21$//</()7%/$1.
CITY OF DINUBA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2021
TABLE OF CONTENTS
Page
Number
INTRODUCTORY SECTION
Letter of Transmittal .............................................................................................................................. i GFOA Certificate of Achievement for Excellence in Financial Reporting ........................................... vi Organization Chart & Principal Officials ............................................................................................. vii
FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT .............................................................................................. 1 MANAGEMENT'S DISCUSSION AND ANALYSIS ............................................................................ 4
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statement of Net Position .................................................................................................... 18 Statement of Activities .......................................................................................................... 19 Fund Financial Statements:
Balance Sheet - Governmental Funds ................................................................................. 21 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position .......................................................................................... 23 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds ......................................................................................... 24 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Statement of Activities .......................................................................................................... 26 Statement of Net Position - Proprietary Funds .................................................................... 27 Statement of Revenues, Expenses and Changes in Fund
Net Position - Proprietary Funds .......................................................................................... 29 Statement of Cash Flows - Proprietary Funds ..................................................................... 31 Statement of Fiduciary Net Position - Fiduciary Funds ........................................................ 33 Statement of Changes in Fiduciary Net Position - Fiduciary Funds .................................... 34 Notes to Basic Financial Statements .......................................................................................... 35
CITY OF DINUBA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2021
TABLE OF CONTENTS
Page
Number
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:
General Fund ....................................................................................................................... 80 HUD Grants .......................................................................................................................... 81 Schedule of Proportionate Share of the Net Pension Liability ................................................... 82 Schedule of Plan Contributions .................................................................................................. 84
Schedule of Changes in the Total OPEB Liability and Related Ratios ...................................... 86 Notes to Required Supplementary Information .......................................................................... 87
SUPPLEMENTAL INFORMATION
Non-Major Governmental Funds:
Description of Non-Major Governmental Funds .................................................................. 89 Combining Balance Sheets .................................................................................................. 91 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .......... 95 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:
Public Safety Sales Tax Fund .............................................................................................. 99 Gas Tax Fund .................................................................................................................... 100 Parks Reserve Fund .......................................................................................................... 101 Transportation Fund ........................................................................................................... 102 System Development Charges Fund ................................................................................. 103 Community Enhancement Grants Fund ............................................................................. 104 Assessment Districts Fund ................................................................................................ 105 Road Repair and Accountability Act of 2017 Fund (SB 1) ................................................. 106 Transportation Construction Fund ..................................................................................... 107 General Construction Fund ................................................................................................ 108 Vocational Center Fund ..................................................................................................... 109 MTBE Fund ........................................................................................................................ 110 Financing Authority Fund ................................................................................................... 111 General Debt Service Fund ............................................................................................... 112 Non-Major Enterprise Funds:
Description of Non-Major Enterprise Funds ....................................................................... 113 Combining Statement of Net Position ................................................................................ 114 Combining Statement of Revenues, Expenses and Changes in Net Position .................. 115 Combining Statement of Cash Flows ................................................................................. 116
CITY OF DINUBA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2021
TABLE OF CONTENTS
Page
Number
Internal Service Funds:
Description of Internal Service Funds ................................................................................ 117 Combining Statement of Net Position ................................................................................ 118 Combining Statement of Revenues, Expenses and Changes in Net Position .................. 119 Combining Statement of Cash Flows ................................................................................. 120
STATISTICAL SECTION
Statistical Section Description .................................................................................................. 121 Financial Trends Information:
Net Position by Component ............................................................................................... 122 Change in Net Position ...................................................................................................... 123 Fund Balances Governmental Funds ................................................................................ 127 Changes in Fund Balances Governmental Funds ............................................................. 128 Government-Wide Revenues ............................................................................................. 130 General Government Revenues by Source ....................................................................... 131 Revenue Capacity Information:
Property Ad Valorem Tax Assessed Values ...................................................................... 132 Principal Property Taxpayers ............................................................................................. 133 Direct and Overlapping Property Tax Rates ...................................................................... 134 Property Tax Levies and Collections ................................................................................. 135 Debt Capacity Information:
Ratios of Outstanding Debt by Type .................................................................................. 136 Ratios of General Bonded Debt Outstanding .................................................................... 137 Statement of Direct and Overlapping Debt ........................................................................ 138 Computation of Legal Debt Margin .................................................................................... 139 Pledged Revenue Coverage .............................................................................................. 140 General Bonded Indebtedness Maturities by Fiscal Year .................................................. 141 Demographic and Economic Information:
Population and Unemployment Rate ................................................................................. 142 Principal Employers ........................................................................................................... 143 Employees by Function (Full Time Equivalents) ................................................................ 144 Construction Activity ........................................................................................................... 145 Tulare County Crop Statistics ............................................................................................ 146 Operating Information:
Capital Assets Used ........................................................................................................... 147 Demands for City Services................................................................................................. 148 General Governmental Expenditures by Function ............................................................. 149 Sales Tax Rate ................................................................................................................... 150 Top 25 Sales Tax Generators ............................................................................................ 151 Annual Sales Tax by Category .......................................................................................... 152 Schedule of Insurance in Force ......................................................................................... 153
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i
ii
iii
iv
v
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Dinuba
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2020
Executive Director/CEO
vi
Organizational Chart and Principal Officials
Citizens of
Dinuba
City Council
Linda Launer Maribel Reynosa
Vice Mayor
Rachel Nerio‐Guerrero Armando Longoria Kuldip Thusu Council Member Council Member Council Member City Commissions
City Attorney
Nancy Jenner
City Manager
Luis Patlan
City Clerk Linda Barkley
Administrative Services
Karina Solis, Interim Director
Information Technology
Daniel James, Assistant City Manager
Human Resources
Maria Alaniz, Manager
Police
Devon Popovich, Chief
Parks and Recreation
Stephanie Hurtado, Director
Public Works
Ismael Hernandez, Director
Fire Department
Jordan Webster, InterimChief
Community Development
George Avila, Business Manager
vii
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Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
City of Dinuba, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Dinuba, California, (the City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the date of the financial statements.
To the Honorable Mayor and Members of the City Council
City of Dinuba, California
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if, there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Other Reporting Responsibilities
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that management’s discussion and analysis and the required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
2 To the Honorable Mayor and Members of the City Council City of Dinuba, California
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory section and statistical section but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the financial statements does not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 17, 2022 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Sacramento, California
May 17, 2022
3 This management’s discussion and analysis provides an overview of financial activities of the City of Dinuba (City) for the fiscal year ended June 30, 2021. Please read this discussion and analysis in conjunction with the accompanying transmittal letter, the basic financial statements, and the accompanying notes to the basic financial statements.
City-Wide
City total assets increased by $22.5 million to $338.7 million, of which $258.4 million represented governmental assets and $80.3 million represented business-type assets. City total liabilities increased by $2.3 million to $99.9 million, of which $77.2 million were governmental liabilities and $22.7 million were business-type liabilities. The City’s total net position increased by $23.6 million to $244.7 million. City-wide revenues were $68.9 million, of which $48.7 million were generated by governmental activities and $20.2 were generated by business-type activities. City-wide expenses were $44.2 million, of which $29.9 million were incurred by governmental activities and $14.3 were incurred by business-type activities.
Fund Level
Governmental Fund balances increased $9.6 million to $53.9 million. Of this amount $15.5 million was unassigned fund balance and available for spending at the City’s discretion.
Governmental Fund revenues were $40 million, an increase of $8.4 million from the previous year.
Governmental Fund expenditures increased by $5.6 million to $31.6 million in fiscal year 2021.
Enterprise net position increased by $4.8 million to $59.2 million. Of this amount, $8.7 million was unrestricted net position and available for spending at the City’s discretion.
Enterprise Fund operating revenues increased by $1.3 million to $15.3 million compared to the previous fiscal year.
Enterprise Fund operating expenses were $14.0 million in fiscal year 2021, a decrease of $3.4 million compared to the previous fiscal year.
The Annual Comprehensive Financial Report is composed of the following:
1. Introductory section, including the Transmittal Letter
2. Management’s Discussion and Analysis
3. Basic Financial Statements, which include the Government-wide and the Fund financial statements
4. Notes to the financial statements
5. Combining statements for Non-Major Governmental, Internal Service and Fiduciary Funds
6. Statistical information
Management’s Discussion and Analysis
Fiscal Year Ended June 30, 2021
FINANCIAL HIGHLIGHTS
OVERVIEW OF THE BASIC FINANCIAL STATEMENTS
4 Basic Financial Statements
The Basic Financial Statements consist of the City-wide Financial Statements and the Fund Financial Statements. These two sets of financial statements provide a short-term view as well as a long-term view.
The City-wide Financial Statements are designed to provide a broad overview of all of the City’s finances taken as a whole, using a long-term view, in a manner similar to private-sector businesses. The City-wide Financial Statements consist of the Statement of Net Position and the Statement of Activities.
The Statement of Net Position provides information about the financial position of the City as a whole, including all of its capital assets, liabilities and long-term liabilities with the difference between the two reported as net position. The full accrual basis of accounting is used, thus the flow of all economic resources are measured.
The Statement of Activities presents financial information reporting how the City’s net position changed during the fiscal year by listing the revenues and expenses of each of the City’s major activities. The full accrual basis of accounting is also used, thereby all changes to net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. Thus revenues and expenses are reported in this statement for some items that will result in cash flows in a future fiscal period.
The fund financial statements report the City’s operations in more detail than the City-wide statement and focus primarily on the sort-term activities of the City’s General Fund and other Major Funds. The Fund Financial Statements measure only current revenues and expenditures, current, assets, liabilities and fund balances; they exclude capital assets, long-term debt and other long-term amounts.
City-wide Financial Statements
All of the City’s activities are grouped into either Governmental Activities or into Business-type Activities. Governmental Activities are those functions that are principally supported by taxes or by specific governmental program revenues such as developer fees. Business Activities are those services supported by charges paid by direct users of the service such as Disposal collection.
City-wide financial statements are prepared on the accrual basis, which means they measure the flow of all economic resources of the City as a whole.
Fund Financial Statements
The fund financial statements are designed to report information about related accounts that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. All of the City’s funds are divided into three categories: governmental funds, proprietary funds and fiduciary funds.
The Fund Financial Statements provide detailed information about each of the City’s most significant funds called Major Funds. Major Funds account for the major financial activities of the City and are presented individually, while the activities of the Non-major funds are presented in summary as Other Governmental Funds. Subordinate schedules of the Non-major funds present detailed financial information of the City’s smaller funds. 5 Governmental Funds
Most of the City’s basic services are reported in governmental funds. These funds focus on reporting the flow of money into and out of those funds and the balances left at year-end that are available for spending. These funds are reported using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become measurable and available). “Measurable” means that the amount of the transaction can be determined and “available” means that it is collectible within the current period or soon enough thereafter to be used.
The governmental fund financial statements provide a detailed short-term view of the City’s general government operations and the basic services provided. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. The differences between the Governmental Fund Financial Statements and the Government-Wide Financial Statements are explained in a reconciliation following the Governmental Funds’ Financial Statements.
Proprietary Funds
When the City charges customers for services - whether to outside customers or to programs of the City - these services are generally reported in proprietary funds. Proprietary funds are reported in the same way in that all activities are reported in the Statement of Net Position and the Statement of Revenues, Expenses, and Changes in Fund Net Position. The City’s enterprise funds are the same as the business-type activities reported in the Government-Wide Financial Statements, but provide more detail and additional information, such as cash flows for each enterprise fund. The City also uses internal service funds to report activities that provide supplies and services for the City’s internal program and activities, such as the City’s self-insurance.
Fiduciary Funds
The City is the trustee, or fiduciary, for certain funds established to account for assets held by the City in a trustee capacity, or as an agent for individuals, private organizations, and other governmental units. The City’s fiduciary activities are reported in separate Statements of Fiduciary Net Position. These activities are excluded from the City’s Government-Wide Financial Statements because the City cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported in these funds are used for their specified purposes.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statement can be found following the fund financial statements in this report.
The net position and changes in net position of the City’s Governmental Activities (Tables 1 and 2) and Business-Type Activities (Tables 3 and 4) are presented in the City-wide Statement of Net Position and Statement of Activities.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
6 Governmental Activities
FY 2021 FY 2020 Change
Current and other assets 66,006 $ 57,187 $ 8,819$
Capital Assets 192,401 179,993 12,408
Total Assets 258,407 237,180 21,227
Deferred outflows 8,298 5,821 2,477
Total deferred outflow 5,821 8,298 2,477
Current and other liabilities 9,631 11,616 (1,985)
Long-term obligations outstanding 67,600 60,541 7,059
Total liabilities 77,231 72,157 5,074
Deferred inflows 3,931 4,220 (289)
Total deferred inflow 3,931 4,220 (289)
Net Position
Net investment in capital assets 169,863 156,273 13,590 Restricted 36,825 35,598 1,227
Unrestricted (21,122) (25,246) 4,124
Total net position $ 185,566 $ 166,625 18,941$
Table 1
Governmental Net Position at June 30, 2020 and 2021
(in Thousands)
Net Position
As shown in Table 1, the City’s governmental Total Net Position is $185.5 million. During fiscal year 2021, the overall net position increased by $18.9 million, or 11%. During fiscal year 2015, the City implemented GASB 68 & 71, which required the recording of net pension liability and pension related deferred inflows and outflows.
The largest portion of the City’s net position, approximately $192 million, reflects its investment in capital assets (e.g., land, buildings, improvements other than buildings, equipment, infrastructure, and construction in progress); less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves rarely are used to liquidate these liabilities.
Resources that are subject to restriction that may only be used to construct specified capital projects, debt service or other special revenue programs represent 21.1 % of the City’s Governmental Net Position. These are external restrictions and cannot be changed by the City. 7 Unrestricted net position can be used to finance day-to-day operation without constraints. Due to the restrictions mentioned and the implementation GASB 68 & 71, the unrestricted net position was ($21.1) million at year end.
Changes in Net Position
The Statement of Activities provides information regarding the entirety of the City’s governmental revenues and expenses. The Statement describes in detail the changes in net position from the previous year.
The City’s Governmental Net Position increased by $18.9 million in fiscal year 2021.
Revenues increased $28.0 million and expenses increased by $1.4 million. The increase in revenues is primarily due to decreases in Sales Tax and Special Items recorded in 2020, while the increases in expenses are throughout all governmental activities.
8 FY 2021 FY 2020 Change
Revenues
Program Revenues
Charges for services 3,747$ 5,370$ (1,623)$
Operating contribution and grants 7,124 1,077 6,047
Capital contributions and grants 2,237 3,614 (1,377)
General Revenues
Taxes
Sales Tax 19,277 14,059 5,218
Motor Vehicle in Lieu 2,152 2,033 118
Utility Users Tax 1,668 1,535 133
Property Tax 1,517 1,377 140
Other Tax 1,409 1,257 152
Investment Earnings 663 725 (62)
Miscellaneous 8,107 (11,129) 19,236
Total Revenues 47,901 19,918 27,983
Expenses
Public Safety 12,899 12,802 98
General Government 7,635 4,464 3,171
Community Development 2,576 2,427 149
Public Works 3,009 5,117 (2,107)
Parks and Recreation 2,858 2,706 152
Interest on Long-Term Debt 935 1,002 (66)
Total Expenses 29,913 28,517 1,396
Excess (deficiency)
before transfers and special items 17,988 (8,599) 26,587 Transfers & Special Items (Note 18) 2,865 874 (1,992)
Total Transfers & Special Items 874 2,865 (1,992)
Change in Net Position 18,862 (5,733)
Net Position- Beginning, Restated 166,704 172,358 (5,655) Net Position- Ending $ 185,566 166,625$ 18,941$
Table 2
Changes in Governmental Net Position
(in Thousands)
9 The following charts display the City’s governmental activities for fiscal year 2021, highlighting the makeup of the governmental revenues and expenses.
Revenues by Source
Governmental Activities
Expenses by Function
Governmental Activities
10 Business Type Activities
The statement of Business-Type Net Position (Table 3) and statement of Business-Type Activities (Table 4) are presented below.
Net Position
The business–type activities of the City showed a minor increase $1.3 million in total assets. Of the total business type net position, 85.3% was net investment in capital assets and 14.7% was unrestricted, which is available for future operations.
FY 2021 FY 2020 Change
Current and other assets 17,527 $ 15,906$ 1,621$
Capital Assets 62,761 63,109 (348)
Total Assets 80,288 79,015 1,273
Deferred outflows 2,249 2,243 6
Total deferred outflow 2,249 2,243 6
Current and other liabilities 1,659 1,661 (2)
Long-term obligations outstanding 21,069 23,801 (2,732) Total liabilities 22,728 25,462 (2,734)
Deferred inflows 633 1,347 (714)
Total deferred inflow 633 1,347 (714)
Net Position
Net investment in capital assets 50,502 50,288 214
Unrestricted 8,674 4,161 4,513
Total net position $ 59,176 54,449$ 4,727$
Table 3
Business-Type Net Position at June 30, 2020 and 2021
(in Thousands)
Changes in Net Position
As shown in Table 4, net revenues for business-type activities were $20.6 million in fiscal year 2021, an increase of $1.8 million over the prior year. The increase is attributed to additional service charges received across all enterprise funds, but primarily in Ambulance and Golf.
Expenses for business-type activities decreased by $4.2 million compared to the previous fiscal year. The decrease in expenses are attributed to the Water, Sewer, Disposal and Golf funds. The largest decreases are in the Golf and Sewer funds. In the Sewer fund the decreases are attributed to the savings provided by the refinancing of the 2007 Waste Water Bond. In the Golf fund, the decreases are attributed to the adjustment of accumulated depreciation for a prior year adjustment that was made in fiscal year 2020.
11 FY 2021 FY 2020 Change
Revenues
Program Revenues
Charges for services 15,154$ 13,629$ 1,524$
Operating contribution and grants 5,089 4,948 141
General Revenues
Investment Earnings 572 206 366
Miscellaneous (222) 58 (280)
Total Revenues 20,593 18,841 1,752
Expenses
Disposal 2,716 3,129 (414)
Golf Course 1,042 4,098 (3,055)
Sewer 1,804 3,255 (1,451)
Water 3,461 3,564 (103)
Ambulance 3,012 2,647 365
Transit 1,563 1,089 474
Compressed Natural Gas 305 318 (13)
Total Expenses 13,902 18,100 (4,184)
Excess (deficiency)
before transfers and special items 6,691 741 5,936
Transfers & Special Items (Note 18) (874) (4,215) 3,342 Total Transfers & Special Items (874) (4,215) 3,342
Change in Net Position 5,817 (3,474) 9,292
Net Position- Beginning, Restated 53,359 57,923 (4,564) Net Position- Ending $ 59,176 54,449$ 4,727$
(in Thousands)
Table 4
Business-Type Activities
12 Table 5 summarizes the Governmental balances at the fund level.
FY 2021 FY 2020 Change
Total Assets 67,348 $ 57,759$ 9,589$
Total Liabilities 12,931 12,983 (53)
Total Deferred Inflows of Resources 526 489 37
Total Fund Balances 53,891 44,287 9,604
Total Revenues 40,047 31,565 8,482
Total Expenditures 31,592 25,926 5,666
Total Other Financing Sources (Uses) 1,070 (10,085) 11,155 Table 5
Financial Highlights at Fund Level at June 30, 2020 and 2021 (in Thousands)
General Fund
The General Fund accounts for all financial resources traditionally associated with government activities that are not accounted for reported in another fund.
Fund balance in the General Fund increased by 95.5% to end the fiscal year at a balance of $17.2 million. The increase was due primarily to additions of capital projects and increased Sales Tax revenues.
The final budget amount for General Fund expenditures totaled $15.7 million excluding transfers out. In comparison, actual expenditures excluding transfers out totaled $15.4 million.
The variance in expenditures was $0.3 million. Total revenues were budgeted at $22 million; actual revenues in the General Fund were $24.7 million with a variance of $2.7 million.
Other Major Funds
HUD Grants
The fund accounts for the Community Development Block Grants (CDBG) and Home Investment Partnership Program (HOME). The fund’s assets include $24.1 million in notes and loans receivable. The loans are offset by deferred inflows as the loans are not expected to be repaid within the next year. The notes and loans receivable are for housing acquisition assistance and housing rehabilitation.
Transportation Construction:
Revenue in the Transportation Construction fund came to $.9 million. The revenue is primarily composed of intergovernmental revenues originating with the Tulare County Association of Governments.
Housing:
Net activity in housing remained virtually the same compared to the previous year for day to day operations.
FINANCIAL ANALYSIS OF CITY’S MAJOR FUNDS
13 Other Governmental Funds:
These funds (referred to a Non-major Funds) are not presented separately in the Basic Financial Statements, but are individually presented in Supplementary Information. Combined they received $8.3 million in revenue and have a combined Fund Balance at year-end of $10.6 million.
Business-Type Funds
The business-type funds account for operations that are financed and operated in a manner similar to private business enterprises, wherein the cost of goods and services to the general public are financed or recovered primarily through user charges.
Water
The net position in the water fund increased slightly by $0.8 million to $14.7 million. The unrestricted portion of the net position totaled $1.0 million.
Sewer
The sewer fund ended the year with a net position of $14.4 million of which $0.4 million was unrestricted. Operating revenues exceeded operating expenses by just a little over $1.7 million.
The fund’s net position increased by $1.5 million.
Disposal
Operating revenues and expenses were virtually flat when compared to the previous fiscal year.
The fund ended the year with a net position of $1.0 million of which $.85 million was unrestricted.
Ambulance
In 2021, the City continued to participate in the Inter-governmental Transfer funding provided by the State. Revenue from the IGT transfer was $2.4 million in 2021. As of June 30, 2021 the fund had net position of $8.0 million.
Golf Course
Operating revenues increased by $0.6 million from the prior fiscal year. Operating expenses decreased by $1.4 million from the prior year. This was largely due to a prior period adjustment to the depreciation expense of the club house and restaurant. The net position of the Golf Course at the end of the fiscal year was $17.3 million. 14 A summary of the City’s capital assets is shown below in Table 6. More detail regarding the assets can be found in Note 7 of the financial statements.
FY 2021 FY 2020 Change
Governmental Activities
Land 113,425 $ 112,694$ 731$
Artwork 69 69 -
Construction in Progress 7,097 355 6,742
Buildings 21,011 15,151 5,860
Improvements 3,892 259 3,633
Equipment and Machinery 8,412 (190) 8,601
Infrastructure 88,537 51,655 36,882
Total $ 242,443 179,993$ 62,450$
Business-Type Activities
Land $ 7,752 7,752$ -$
Construction in Progress - - -
Buildings and Improvements 19,115 20,192 (1,078)
Equipment and Machinery 1,914 1,936 (22)
Infrastructure 33,980 33,228 752
Total $ 62,761 63,109$ (348)$
Table 6
Capital Assets Net of Accumulated Depreciation at June 30 (in Thousands)
The net increase of $62.5 million for governmental activity assets is comprised of the Buildings, Improvements, Equipment and Machinery and Infrastructure that is depreciated throughout the year.
The net decrease of $348 thousand for business-type activity assets is attributed to depreciation of Buildings and Improvements and Equipment and Machinery.
For Government-wide Financial Statements, capital asset purchases for governmental activities are capitalized and depreciated. In contrast, in the Fund Financial Statements capital asset purchases for governmental activities are recorded as expenditures. More information concerning the City’s investment in capital assets is available in Note 8 in the Notes to Basic Financial Statements section later in this document.
CAPITAL ASSETS
15 Each debt is discussed in more detail in Note 8 to the financial statements.
The City’s total long-term debt decreased by $35.8 million compared to the prior fiscal year.
The decrease was primarily due to not acquiring new debt and making payments throughout the fiscal year.
The following table provides a breakdown of the City’s outstanding indebtedness as of June 30, 2021:
FY 2021 FY 2020 Change
Governmental Activity Debt
Revenue Bonds Payable $ 14,742 895 $ (13,847) $
Notes and Capital Leases Payable 9,519 442 (9,077)
Total $ 24,261 1,337 $ (22,924) $
Business-Type Debt
Revenue Bonds Payable $ 9,045 536 $ (8,509) $
Notes and Capital Leases Payable 4,700 398 (4,303)
Original Issue Premium - 39 (39)
Total $ 934 $ 13,784 $ (12,851)
Total Long-Term Obligations $ 2,271 $ 38,046 $ (35,775) Table 7
Outstanding Debt
(in Thousands)
The City’s annual budget is the legally adopted expenditure control document of the City. Budgetary comparison statements are required for the General Fund and all major special revenue funds and may be found immediately following the Government-wide financial statements in this Financial Section of the Annual Comprehensive Financial Report. These statements compare the original adopted budget, the budget as amended throughout the fiscal year, and the actual expenditures for each fund, prepared on a budgetary basis. Budgets are prepared on the modified accrual basis of accounting consistent with GAAP, except that encumbrances are included in budgeted expenditures.
Appropriations lapse at fiscal year-end. The City Council generally reauthorizes appropriations for continuing projects and activities. The City Council has the legal authority to amend the budget of any fund at any time during the fiscal year. The budgetary legal level of control (the level on which expenditures may not legally exceed appropriations) is generally at the fund level. For budgeting purposes, the General Fund is composed of several departments while all other budgeted funds (special revenue funds included) are considered a single department.
DEBT ADMINISTRATION
BUDGETING
16 Budgeted expenditures may be reallocated within a division and between divisions within a department without City Council approval.
Based upon sales tax revenues, it appears that the local business climate has increased slightly.
Excluding revenues from the Internet Sales Tax, sales tax from the top 10 sources increased by 18% from fiscal year 2020 to 2021. This substantial increase is attributed to increases in retail, auto sales and fuel stations.
As the economy stabilized from the impacts from the shuttering of businesses in early 2020, the unemployment rates have returned to pre-pandemic levels. In June of 2019, the unemployment rate was 8.5%, in 2020 it increased to 10.9% and in June of 2021 the rate dropped down to
8.4%.
There was a significant decrease in the construction of new homes. There were 242 permits issued in 2020 for single family residential homes while in 2021, there were 111 permits issued for single family residential homes.
This management’s discussion and analysis is designed to provide the City’s residents, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to demonstrate the City’s accountability. If you have questions about this document, separate reports of the City’s component unit, or wish any additional financial information, contact:
Karina Solis
Administrative Services Director
405 East El Monte Way
Dinuba, California 93618
Phone (559) 591-5900
CONTACT THE CITY’S FINANCIAL MANAGEMENT
ECONOMIC OUTLOOK
17 Dinuba Ridge Creek Golf
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CITY OF DINUBA
STATEMENT OF NET POSITION
Governmental Business-Type
Activities Activities Total
Assets:
Cash and investments $ 13,122,819 28,641,029 $ 41,763,848 $ Receivables:
Accounts 3,372,043 561,046 3,933,089
Notes and loans 3,170 25,508,836 25, 512,006
Accrued interest 7,678 18,583 26,261
Internal balances (1,697,621) 1,697,621 -
Prepaid costs 77,570 125,731 203,301
Due from other governments 1,894,512 8,615,059 10,509,571 Inventories 103,337 - 103,337
Restricted assets:
Cash with fiscal agent 643,594 838,339 1,481,933
Capital assets not being depreciated 120,591,403 7,751,714 128,343,117 Capital assets, net of depreciation 71,832,128 55,008,916 126,841,044 Total Assets 80,287,732 258,429,775 338,717,507
Deferred Outflows of Resources:
Deferred charge on refunding 850,189 491,249 1,341,438
Deferred pension related items 1,009,825 4,530,779 5,540,604 Deferred OPEB related items 389,374 3,275,833 3,665,207 Total Deferred Outflows
of Resources 2,249,388 8,297,861 10,547,249
Liabilities:
Accounts payable 722,793 3,321,296 4,044,089
Accrued liabilities 120,792 4,939,101 5,059,893
Accrued interest 163,027 200,445 363,472
Unearned revenue 319,557 2,609 322,166
Deposits payable 332,774 1,167,972 1,500,746
Accrued compensated absences due within one year 57,054 224,645 281,699 Accrued claims and judgments due within one year - 50,000 50,000 Bonds, notes, and capital leases due within one year 1,180,633 1,359,890 2,540,523 Noncurrent liabilities:
Accrued compensated absences due in more than one year 819,796 159,097 978,893 Bonds, notes, and capital leases due in more than one year 21,69 11,928,364 2,134 33,620,498 Net pension Liability due in more than one year 17,592,485 4,669,969 22,262,454 Total OPEB Liability due in more than one year 25,860,988 3,073,894 28,934,882 Total Liabilities 22,727,954 77,231,361 99,959,315
Deferred Inflows of Resources:
Deferred pension related items 197,840 268,747 466,587
Deferred OPEB related items 435,250 3,661,802 4,097,052 Total Deferred Inflows
of Resources 633,090 3,930,549 4,563,639
Net Position:
Net investment in capital assets 169,862,756 50,501,822 220,364,578 Restricted for:
Community development projects 25,057,824 25, - 057,824 Public safety - 2,301,408 2,301,408
Parks and recreation - 463,201 463,201
Public works - 5,620,612 5,620,612
Capital projects - 1,488,820 1,488,820
Debt service - 1,893,366 1,893,366
Unrestricted 8,674,254 (21,122,261) (12,448,007)
Total Net Position $ 185,565,726 $ 59,176,076 $ 244,741,802 JUNE 30, 2021
Primary Government
See Notes to Financial Statement.
18 CITY OF DINUBA
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs
Primary Government:
Governmental Activities:
General government $ 7,635,027 $ 1,263,713 $ 38,918 $ - Public safety 12,899,424 516,452 168,681 -
Community development 2,576,069 - 5,855,340 -
Parks & Rec 2,858,033 238,428 - -
Public works 3,009,339 1,728,740 1,061,364 2,237,038
Interest on long-term debt 935,126 - - -
Total Governmental Activities 29,913,018 3,747,333 7,124,303 2,237,038 Business-Type Activities:
Water 3,460,883 3,240,648 1,201,756 -
Sewer 1,803,845 3,816,657 - -
Golf Course 2,839,155 2,397,750 - -
Disposal 3,013,999 3,202,112 - -
Ambulance 1,562,676 2,302,744 3,012,617 -
Transit 1,280,248 19,241 874,410 -
Compressed Natural Gas 304,582 174,801 - -
Total Business-Type Activities 14,265,388 15,153,953 5,088,783 - Total Primary Government $ 44,178,406 $ 18,901,286 $ 12,213,086 $ 2,237,038 General Revenues:
Taxes:
Property taxes, levied for general purpose
Transient occupancy taxes
Sales taxes
Franchise taxes
Business licenses taxes
Utility users tax
Other taxes
Motor vehicle in lieu - unrestricted
Use of money and property
Other
Contributions
Transfers
Total General Revenues, Contributions,
and Transfers
Change in Net Position
Net Position at Beginning of Year
Restatement of Net Position
Net Position at End of Year
Program Revenues
See Notes to Financial Statement.
19 Primary Government
Governmental Business-Type
Activities Activities Total
$ - (6,332,396) $ ( $ 6,332,396)
- (12,214,291) (12, 214,291)
- 3,279,271 3,279,271
- (2,619,605) (2, 619,605)
- 2,017,803 2,017,803
- (935,126) (935, 126)
- (16,804,344) (16, 804,344)
- 981,521 981,521
2, - 2,012,812 012,812
( - (441,405) 441,405)
- 188,113 188,113
3, - 3,752,685 752,685
( - (386,597) 386,597)
( - (129,781) 129,781)
5, - 5,977,348 977,348
5,977,348 (16,804,344) (10, 826,996)
- 1,517,322 1,517,322
- 266,474 266,474
- 19,276,913 19,276,913
- 279,774 279,774
- 254,098 254,098
- 1,668,455 1,668,455
- 609,054 609,054
- 2,151,555 2,151,555
662,583 572,378 1,234,961
- 294,859 294,859
7,811,698 141,246 7,952,944
873,612 (873,612) -
35,666,397 (159,988) 35,506,409
5,817,360 18,862,053 24,679,413
54,448,847 166,624,837 221,073,684
(1, 78,836 (1,011,295) 090,131)
$ 59,176,076 185,565,726 $ 244,741,802 $
Net (Expenses) Revenues and Changes in Net Position
See Notes to Financial Statement.
20 CITY OF DINUBA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2021
General
Assets:
Pooled cash and investments $ 18,594,387 $ - $ 1,025
Receivables:
Accounts 394,027 20,000 -
Notes and loans 24,135,048 - 85,050
Accrued interest 12,159 310 -
Prepaid costs - 28,840 -
Due from other governments 3,623,168 2,618,229 -
Due from other funds 2,529,659 - -
Advances to other funds - 1,496,405 116,904
Restricted assets:
Cash and investments with fiscal agents - - -
Total Assets 26,678,645 26,773,587 202,979
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable 2,983,109 158,745 -
Accrued liabilities 4,841,815 - -
Unearned revenues 2,609 - -
Deposits payable 567,972 - -
Due to other funds 1,674,947 - -
Advances from other funds 1,031,663 - -
Total Liabilities 9,427,168 1,833,692 -
Deferred Inflows of resources:
Unavailable revenues 48,815 - 85,050
Total Deferred Inflows of Resources 48,815 - 85,050
Fund Balances:
Nonspendable:
Prepaid costs - 28,840 -
Advances to other funds - 1,496,405 -
Restricted for:
Community development projects 24,939,895 - 117,929
Public safety - - -
Parks and recreation - - -
Public works - - -
Capital Projects - - -
Debt service - - -
Unassigned - 15,677,417 -
Total Fund Balances 17,202,662 24,939,895 117,929
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 26,678,645 $ 26,773,587 $ 202,979 Housing
HUD Grants Authority
Special Revenue Funds
See Notes to Financial Statement.
21 CITY OF DINUBA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2021
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Accrued interest
Prepaid costs
Due from other governments
Due from other funds
Advances to other funds
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
Advances from other funds
Total Liabilities
Deferred Inflows of resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Advances to other funds
Restricted for:
Community development projects
Public safety
Parks and recreation
Public works
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Capital Projects
Funds
Other Total
Governmental Governmental
Funds Funds
$ 7,125,138 860,184 $ 26,580,734 $
139,165 - 553,192
1,288,738 - 25,508,836
4,688 294 17,451
9,835 - 38,675
2,212,499 161,163 8,615,059
- - 2,529,659
- 1,124,333 2,737,642
766,778 - 766,778
12,671,174 1,021,641 67,348,026
89,753 28,073 3,259,680
88,757 - 4,930,572
- - 2,609
600,000 - 1,167,972
546,166 - 2,221,113
316,904 - 1,348,567
1,641,580 28,073 12,930,513
392,175 - 526,040
392,175 - 526,040
9,835 - 38,675
- - 1,496,405
- - 25,057,824
2,301,408 - 2,301,408
463,201 - 463,201
5,620,612 - 5,620,612
495,252 993,568 1,488,820
1,893,366 - 1,893,366
(146,255) - 15,531,162
10,637,419 993,568 53,891,473
$ 12,671,174 1,021,641 $ 67,348,026 $
Transportation
Construction
See Notes to Financial Statement.
22 CITY OF DINUBA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2021
Fund balances of governmental funds $ 53,891,473
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets net of depreciation have not been included as financial resources in governmental fund activity. 192,238,946
Long-term debt, pension liabilites, OPEB liabilities and compensated absences that have not been included in the governmental fund activity:
Bonds payable $ (13,960,000)
Unamortized bond (premiums)discounts 63,956
Unamortized deferred charges 491,249
Capital leases payable (9,047,966)
Net pension liability (17,036,099)
Total OPEB Liability (25,001,622)
Compensated Absences (999,760) (65,490,242)
Accrued interest payable for the current portion of interest due on bonds has not been reported in the governmental funds. (200,445) Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. 526,040
Deferred outflows related to pension items that are not included in governmental 4,410,468 fund activity
Deferred inflows related to pension items that are not included in governmental (245,177) fund activity
Deferred outflows related to OPEB items that are not included in governmental 3,166,976 fund activity
Deferred inflows related to OPEB items that are not included in governmental (3,540,119) fund activity
Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds.
The assets and liabilities of the internal service funds must be added to the statement of net position. 807,806
Net Position of Governmental Activities $ 185,565,726
See Notes to Financial Statement.
23 CITY OF DINUBA
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
General
Revenues:
Taxes $ - 19,941,618 $ $ -
Assessments - 1,200,122 -
Intergovernmental 5,855,340 2,190,473 -
Charges for services - 1,210,835 -
Use of money and property 299,221 (40,945) -
Fines and forfeitures - 75,100 -
Miscellaneous - 145,475 -
Total Revenues 24,722,678 6,154,561 -
Expenditures:
Current:
General government - 2,861,175 -
Public safety - 9,100,121 -
Community development 211,519 1,193,065 -
Parks and recreation - 1,814,007 -
Public works 286,000 - -
Capital outlay 6,339,121 348,901 -
Debt service:
Principal retirement 56,601 - -
Interest and fiscal charges 3,590 - -
Total Expenditures 15,377,460 6,836,640 -
Excess (Deficiency) of Revenues
Over (Under) Expenditures 9,345,218 (682,079) -
Other Financing Sources (Uses):
Transfers in 1,115,154 123,524 -
Transfers out (63,524) (1,343,131) -
Capital leases - 122,592 -
Proceeds from sale of capital asset - 49,128 -
Total Other Financing Sources
(Uses) (1,047,887) 1,051,630 -
Net Change in Fund Balances 8,297,331 369,551 -
Fund Balances, Beginning of Year, as
previously reported 8,826,495 24,570,344 117,929
Restatements 78,836 - -
Fund Balances, Beginning of Year, as restated 24,570,344 8,905,331 117,929 Fund Balances, End of Year $ 17,202,662 $ 24,939,895 $ 117,929 Special Revenue Funds
HUD Grants
Housing
Authority
See Notes to Financial Statement.
24 CITY OF DINUBA
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:
Taxes
Assessments
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Capital leases
Proceeds from sale of capital asset
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year, as
previously reported
Restatements
Fund Balances, Beginning of Year, as restated
Fund Balances, End of Year
Capital Projects
Funds
Other Total
Governmental Governmental
Funds Funds
$ - $ 3,930,472 $ 23,872,090
- - 1,200,122
882,997 2,584,086 11,512,896
- 1,066,507 2,277,342
2,249 377,844 638,369
- 176,120 251,220
103 149,384 294,962
8,284,413 885,349 40,047,001
- 16,980 2,878,155
- 2,022,932 11,123,053
- - 1,404,584
- - 1,814,007
1,902,240 - 2,188,240
1,385,884 1,820,653 9,894,559
1,320,131 - 1,376,732
908,852 - 912,442
7,991,788 1,385,884 31,591,772
292,625 (500,535) 8,455,229
604,951 2,778,410 4,622,039
- (2,391,928) (3,798,583)
- 74,884 197,476
- - 49,128
461,366 604,951 1,070,060
753,991 104,416 9,525,289
9,883,428 889,152 44,287,348
- - 78,836
889,152 9,883,428 44,366,184
$ 10,637,419 993,568 $ 53,891,473 $
Transportation
Construction
See Notes to Financial Statement.
25 CITY OF DINUBA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Net change in fund balances - total governmental funds $ 9,525,289 Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period.
Capital outlay $ 8,341,728
Depreciation (3,342,022)
Contributed capital assets 7,811,698
Proceeds on sale of capital assets 49,128
Gain/(loss) on sale of capital assets (385,244) 12,475,288 Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Issuance of long-term debt is an other financing source in the governmental funds, but the issuance increased long-term liabilities on the statement of net position.
Principal repayments 1,377,785
Amortization of bond premiums(discounts) (3,692)
Amortization of deferred charges (49,931)
Capital leases issued (197,476) 1,126,686
Accrued interest for long-term liabilities. This is the net change in accrued interest for the current period. 13,216
Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. 71,135
OPEB obligation expenses are expenditures in the governmental funds, but reduce the total OPEB liability in the statement of net position. (4,284,098) Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. 37,469
Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds.
The net revenues (expenses) of the internal service funds is reported with governmental activities. 1,084,786
Pension obligation expenses are expenditures in the governmental funds, but reduce to the net pension liability in the statement of net position. (1,187,718) Change in Net Position of Governmental Activities $ 18,862,053 See Notes to Financial Statement.
26 CITY OF DINUBA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2021
Assets:
Current:
Cash and investments $ 2,724,612 $ 362,912 $ 362,883 $ 1,014,871 Receivables:
Accounts 781,152 1,371,953 8,375 395,448
Accrued interest 178 1,795 - 637
Prepaid costs 5,663 5,102 554 60,976
Due from other governments - - - -
Inventories - - 103,337 -
Restricted:
Cash with fiscal agent 50,189 593,405 - -
Total Current Assets 4,153,651 1,743,310 475,149 1,471,932 Noncurrent:
Notes and loans - 3,170 - -
Advances to other funds - - - 200,000
Capital assets - net of accumulated depreciation 17,685,640 21,712,187 19,361,950 210,526 Total Noncurrent Assets 17,688,810 21,712,187 19,361,950 410,526 Total Assets 21,842,461 23,455,497 19,837,099 1,882,458 Deferred Outflows of Resources:
Deferred charge on refunding 850,189 - - -
Deferred pension related items 106,749 207,457 - 89,030 Deferred OPEB related items 80,897 210,078 - 40,941
Total Deferred Outflows of Resources 417,535 1,037,835 - 129,971 Liabilities:
Current:
Accounts payable 134,526 181,201 159,949 124,882
Accrued liabilities 11,707 14,022 41,079 6,363
Accrued interest 109,996 53,031 - -
Unearned revenues - - 319,557 -
Deposits payable - 332,774 - -
Due to other funds - - - -
Accrued compensated absences 6,951 8,856 - 5,071
Accrued claims and judgments - - - -
Bonds, notes, and capital leases 526,170 549,870 92,004 11,125 Total Current Liabilities 1,114,149 814,955 612,589 147,441 Noncurrent:
Advances from other funds - - 1,589,075 -
Accrued compensated absences 36,300 16,437 - 18,702
Net pension Liability 959,391 493,665 - 411,723
Total OPEB Liability 1,658,452 638,642 - 323,210
Bonds, notes, and capital leases 3,541,744 8,047,948 291,463 41,219 Total Noncurrent Liabilities 6,195,887 9,196,692 1,880,538 794,854 Total Liabilities 7,310,036 10,011,647 2,493,127 942,295 Deferred Inflows of Resources:
Deferred pension related items 20,914 40,644 - 17,442
Deferred OPEB related items 90,429 234,830 - 45,765
Total Deferred Inflows of Resources 275,474 111,343 - 63,207 Net Position:
Net investment in capital assets 13,964,558 13,617,726 18,978,483 158,182 Unrestricted 405,784 1,056,760 (1,634,511) 848,745
Total Net Position $ 14,674,486 $ 14,370,342 $ 17,343,972 $ 1,006,927 Disposal
Business-Type Activities - Enterprise Funds
Water Sewer Golf Course
See Notes to Financial Statement.
27 CITY OF DINUBA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2021
Assets:
Current:
Cash and investments
Receivables:
Accounts
Accrued interest
Prepaid costs
Due from other governments
Inventories
Restricted:
Cash with fiscal agent
Total Current Assets
Noncurrent:
Notes and loans
Advances to other funds
Capital assets - net of accumulated depreciation
Total Noncurrent Assets
Total Assets
Deferred Outflows of Resources:
Deferred charge on refunding
Deferred pension related items
Deferred OPEB related items
Total Deferred Outflows of Resources
Liabilities:
Current:
Accounts payable
Accrued liabilities
Accrued interest
Unearned revenues
Deposits payable
Due to other funds
Accrued compensated absences
Accrued claims and judgments
Bonds, notes, and capital leases
Total Current Liabilities
Noncurrent:
Advances from other funds
Accrued compensated absences
Net pension Liability
Total OPEB Liability
Bonds, notes, and capital leases
Total Noncurrent Liabilities
Total Liabilities
Deferred Inflows of Resources:
Deferred pension related items
Deferred OPEB related items
Total Deferred Inflows of Resources
Net Position:
Net investment in capital assets
Unrestricted
Total Net Position
Governmental
Other ActivitiesEnterprise Internal
Funds Totals Service Funds
$ 399,875 8,257,666 $ $ 13,122,819 $ 2,060,295
2,964 812,151 3,372,043 7,854
277 4,791 7,678 1,132
291 4,984 77,570 87,056
614,183 1,280,329 1,894,512 -
- - 103,337 -
- - 643,594 71,561
1,017,590 10,359,921 19,221,553 2,227,898
- - 3,170 -
- - 200,000 -
3,282,896 507,431 62,760,630 184,585
3,282,896 507,431 62,963,800 184,585
4,300,486 10,867,352 82,185,353 2,412,483
- - 850,189 -
724 605,865 1,009,825 120,311
10,923 46,535 389,374 108,857
11,647 652,400 2,249,388 229,168
70,575 51,660 722,793 61,616
1,330 46,291 120,792 8,529
- - 163,027 -
- - 319,557 -
- - 332,774 -
308,546 - 308,546 -
1,096 35,080 57,054 11,073
- - - 50,000
1,464 - 1,180,633 31,288
381,547 134,495 3,205,176 162,506
- - 1,589,075 -
3,367 84,291 159,097 33,608
3,348 2,801,842 4,669,969 556,386
86,226 367,364 3,073,894 859,366
- 5,990 11,928,364 76,726
92,941 3,259,487 21,420,399 1,526,086
474,488 3,393,982 24,625,575 1,688,592
142 118,698 197,840 23,570
12,209 52,017 435,250 121,683
12,351 170,715 633,090 145,253
3,282,896 499,977 50,501,822 76,571
7,455,078 542,398 8,674,254 731,235
$ 3,825,294 7,955,055 $ 59,176,076 $ 807,806 $
Ambulance
Business-Type Activities - Enterprise Funds
See Notes to Financial Statement.
28 CITY OF DINUBA
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2021
Operating Revenues:
Sales and service charges $ 3,816,657 3,240,648 $ $ 2,397,750 $ 3,202,112 Miscellaneous 124 19,543 - 2,045
Total Operating Revenues 3,260,191 3,816,781 2,397,750 3,204,157 Operating Expenses:
Salaries and benefits 525,243 672,768 1,304,301 309,812 Contractual services 218,543 888,616 114,690 2,226,221
Materials and supplies 119,502 302,463 305,294 61,125
Insurance - - - -
Employee health insurance - - - -
Repairs and maintenance 265,030 25,298 62,956 1,836
Utilities 153,283 389,863 166,828 26,137
Allocated costs (423,473) 389,706 - 331,714
Depreciation expense 516,016 623,942 753,652 50,032
Bad debt expense - - 6,486 -
Total Operating Expenses 3,292,656 1,374,144 2,714,207 3,006,877 Operating Income (Loss) (32,465) 2,442,637 (316,457) 197,280 Nonoperating Revenues (Expenses):
Intergovernmental - 1,201,756 - -
Interest revenue 18,208 12,420 6,135 500,896
Interest expense (429,701) (168,227) (1,331) (5,382)
Loss on disposal of capital assets (18,689) (23,302) (123,617) (1,740) Total Nonoperating
Revenues (Expenses) 1,027,260 (434,795) (118,813) 493,774 Income (Loss) Before Transfers 994,795 2,007,842 (435,270) 691,054 Transfers in 833,860 925,035 - -
Transfers out (1,151,304) (1,341,796) - (25,691)
Changes in Net Position 768,526 1,499,906 (435,270) 665,363 Net Position:
Beginning of Year, as
previously reported 13,905,960 12,870,436 17,779,242 341,564 Restatements - - - -
Beginning of Fiscal Year, as restated 13,905,960 12,870,436 17,779,242 341,564 End of Fiscal Year $ 14,674,486 $ 14,370,342 $ 17,343,972 $ 1,006,927 Golf Course Disposal
Business-Type Activities - Enterprise Funds
Water Sewer
See Notes to Financial Statement.
29 CITY OF DINUBA
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2021
Operating Revenues:
Sales and service charges
Miscellaneous
Total Operating Revenues
Operating Expenses:
Salaries and benefits
Contractual services
Materials and supplies
Insurance
Employee health insurance
Repairs and maintenance
Utilities
Allocated costs
Depreciation expense
Bad debt expense
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Intergovernmental
Interest revenue
Interest expense
Loss on disposal of capital assets
Total Nonoperating
Revenues (Expenses)
Income (Loss) Before Transfers
Transfers in
Transfers out
Changes in Net Position
Net Position:
Beginning of Year, as
previously reported
Restatements
Beginning of Fiscal Year, as restated
End of Fiscal Year
Governmental
Other ActivitiesEnterprise Internal
Funds Totals Service Funds
$ 194,042 2,302,744 $ $ 15,153,953 $ 5,933,510
161,525 - 183,237 -
355,567 2,302,744 15,337,190 5,933,510
158,464 460,941 3,431,529 555,093
546,372 121,580 4,116,022 103,873
82,098 351,678 1,222,160 112,911
- - - 1,563,982
- - - 2,307,754
54,404 31,831 441,355 186,212
73,821 4,313 814,245 7,393
361,359 130,632 789,938 27,174
301,079 177,215 2,421,936 34,153
53,759 - 60,245 -
1,346,870 1,562,676 13,297,430 4,898,545
(991,303) 740,068 2,039,760 1,034,965
874,410 3,012,617 5,088,783 -
31,853 2,866 572,378 5,291
- - (604,641) (5,626)
(237,960) - (405,308) -
639,316 3,044,470 4,651,212 (335)
(351,987) 3,784,538 6,690,972 1,034,630
- - 1,758,895 60,964
(11,480) (102,236) (2,632,507) (10,808)
(363,467) 3,682,302 5,817,360 1,084,786
4,188,761 5,362,884 54,448,847 (276,980)
- (1,090,131) (1,090,131) -
4,188,761 4,272,753 53,358,716 (276,980)
$ 3,825,294 7,955,055 $ 59,176,076 $ $ 807,806
Ambulance
Business-Type Activities - Enterprise Funds
See Notes to Financial Statement.
30 CITY OF DINUBA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:
Cash received from customers and users $ 3,800,521 2,814,665 $ 2,517,723 $ $ 3,140,272 Cash received from interfund service provided - - - -
Cash paid to suppliers for goods and services (344,050) (1,931,258) (625,875) (2,652,205) Cash paid to employees for services (1,301,167) (827,337) (1,304,301) (840,967) Cash received from (payments to) others 124 19,543 - 2,045 Net Cash Provided (Used) by Operating Activities 2,155,428 75,613 587,547 (350,855) Cash Flows from Non-Capital
Financing Activities:
Cash transfers in 925,035 833,860 - -
Cash transfers out (1,341,796) (1,151,304) - (25,691)
Short-term loans repaid to other funds - - - -
Intergovernmental revenue - 1,201,756 - -
Repayments (made)/received on notes/loans 4,818 - - 3,000 Advance from other funds - - (200,000) -
Net Cash Provided (Used) by
Non-Capital Financing Activities 980,305 (507,936) (200,000) (22,691) Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets (797,443) (776,310) - - Principal paid on capital debt (542,149) (526,561) (72,430) (11,946) Interest paid on capital debt (301,674) (174,121) (2,376) (2,304) Net Cash Provided (Used) by
Capital and Related Financing Activities (1,476,992) (1,641,266) (74,806) (14,250) Cash Flows from Investing Activities:
Interest earnings 18,876 20,358 6,333 502,961
Net Cash Provided (Used) by
Investing Activities 20,358 18,876 6,333 502,961
Net Increase (Decrease) in Cash
and Cash Equivalents (400,716) 25,102 319,074 115,165
Cash and Cash Equivalents at Beginning of Year 931,215 3,175,517 43,809 899,706 Cash and Cash Equivalents at End of Year 2,774,801 $ 956,317 $ 362,883 $ 1,014,871 $ Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss) $ 2,442,637 (32,465) $ (316,457) $ $ 197,280 Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation 623,942 516,016 753,652 50,032
Changes in pension related items 107,900 (19,246) - (22,557) Changes in OPEB related items (741,334) (244,634) - (506,235) (Increase) decrease in accounts receivable (16,136) (425,983) 76,195 (61,840) (Increase) decrease in due from other governments - - - - (Increase) decrease in prepaid expense (4,246) (2,926) 21,899 (952) (Increase) decrease in inventory - - 13,161 -
Increase (decrease) in accounts payable & accrued liabilities (6,919) 37,931 (11,167) (4,220) Increase (decrease) in deposits payable - 29,683 - -
Increase (decrease) in unearned revenue - - 50,264 -
Increase (decrease) in compensated absences (15,344) (17,835) - (2,363) Total Adjustments 108,078 (287,209) 904,004 (548,135)
Net Cash Provided (Used) by
Operating Activities $ 75,613 $ 2,155,428 $ 587,547 $ (350,855) Non-Cash Investing, Capital, and Financing Activities:
Capital leased assets $ 13,971 22,873 $ 425,154 $ $ 7,620 Bad debt expense - - (6,486) -
Sewer Golf Course Disposal
Business-Type Activities - Enterprise Funds
Water
See Notes to Financial Statement.
31 CITY OF DINUBA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:
Cash received from customers and users
Cash received from interfund service provided
Cash paid to suppliers for goods and services
Cash paid to employees for services
Cash received from (payments to) others
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non-Capital
Financing Activities:
Cash transfers in
Cash transfers out
Short-term loans repaid to other funds
Intergovernmental revenue
Repayments (made)/received on notes/loans
Advance from other funds
Net Cash Provided (Used) by
Non-Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets
Principal paid on capital debt
Interest paid on capital debt
Net Cash Provided (Used) by
Capital and Related Financing Activities
Cash Flows from Investing Activities:
Interest earnings
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation
Changes in pension related items
Changes in OPEB related items
(Increase) decrease in accounts receivable
(Increase) decrease in due from other governments
(Increase) decrease in prepaid expense
(Increase) decrease in inventory
Increase (decrease) in accounts payable & accrued liabilities Increase (decrease) in deposits payable
Increase (decrease) in unearned revenue
Increase (decrease) in compensated absences
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Non-Cash Investing, Capital, and Financing Activities:
Capital leased assets
Bad debt expense
Governmental
Other ActivitiesEnterprise Internal
Funds Totals Service Funds
$ 523,525 $ 191,078 $ 12,987,784 $ -
- - - 5,960,160
(819,488) (1,052,041) (7,424,917) (4,453,273)
(1,815,388) (232,627) (6,321,787) (480,946)
- 161,525 183,237 -
(2,111,351) (932,065) (575,683) 1,025,941
- - 1,758,895 60,964
(102,236) (11,480) (2,632,507) (10,808)
- 308,546 308,546 -
3,012,617 491,126 4,705,499
- - 7,818 -
- - (200,000) -
2,910,381 788,192 3,948,251 50,156
(213,298) (212,271) (1,999,322) (11,405)
- (2,077) (1,155,163) (32,694)
- - (480,475) (5,626)
(215,375) (212,271) (3,634,960) (49,725)
4 43,994 ,324 596,846 6,244
4 43,994 ,324 596,846 6,244
627,649 (351,820) 334,454 1,032,616
7,630,017 751,695 13,431,959 1,099,240
$ 399,875 8,257,666 $ 13,766,413 $ 2,131,856 $
$ 740,068 $ (991,303) $ 2,039,760 $ 1,034,965
177,215 301,079 2,421,936 34,153
242,064 (70,309) 237,852 46,836
(1,636,728) (8,317) (3,137,248) 35,104
(445,131) (2,964) (875,859) 26,650
- (1,280,329) (1,280,329) -
(4,984) 270 9,061 (71,785)
- - 13,161 -
56,257 (164,984) (93,102) (72,189)
- - 29,683 -
- - 50,264 -
40,217 4 ,463 9,138 (7,793)
(2,851,419) 59,238 (2,615,443) (9,024)
$ (932,065) (2,111,351) $ (575,683) $ 1,025,941 $
$ 7,454 - $ 477,072 $ $ -
(53,759) - (60,245) -
Ambulance
Business-Type Activities - Enterprise Funds
See Notes to Financial Statement.
32 CITY OF DINUBA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2021
Assets:
Pooled cash and investments $ 2,133,850
Receivables:
Accrued interest 1,035
Prepaid costs 186
Land held for resale 1,888,463
Restricted assets:
Cash and investments with fiscal agents 109,953
Capital assets:
Capital assets, not being depreciated 2,730,606
Capital assets, net of accumulated depreciation 44,986
Total Assets 6,909,079
Deferred Outflows of Resources:
Deferred charge on refunding 2,629,648
Total Deferred Outflows of Resources 2,629,648
Liabilities:
Accounts payable 8,975
Accrued liabilities 4,843
Accrued interest 587,912
Due to other governments 186
Long-term liabilities:
Due in one year 1,505,000
Due in more than one year 42,138,572
Total Liabilities 44,245,488
Deferred Inflows of Resources:
Net Position:
Restricted for dissolution of former RDA (34,706,761)
Total Net Position $ (34,706,761)
Redevelopment
Successor Agency
Private-Purpose
Trust Fund
See Notes to Financial Statements.
33 CITY OF DINUBA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2021
Additions:
Contributions:
Taxes $ 3,566,634
Interest and change in fair value of investments 18,164 Total Additions 3,584,798
Deductions:
Administrative expenses 232,979
Contractual services 22,621
Interest expense 2,058,250
Depreciation expense 5,559
Total Deductions 2,319,409
Changes in Net Position 1,265,389
Net Position - Beginning of the Year (35,972,150)
Net Position - End of the Year $ (34,706,761)
Redevelopment
Successor Agency
Private-Purpose
Trust Fund
See Notes to Financial Statements.
34 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies
The financial statements of the City of Dinuba (City) have been prepared in conformity with accounting principles generally accepted in the United States of America (USGAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the government’s accounting policies are described below. a. Reporting Entity
The City of Dinuba is a political subdivision provided for by the General Law of the State of California and, as such, can exercise the powers specified by the Constitution and laws of the State of California. The City was incorporated in 1906 as a general law city. On June 4, 1994, the voters of the City approved a Charter which gives the City Council greater self-rule, and the Charter was accepted by the Secretary of State on July 7, 1994. The City operates under a council-manager form of government.
The City of Dinuba is a municipal corporation governed by an elected five-member City Council who, in turn, elects one of its members to serve as the Mayor. As required by accounting principles generally accepted in the United States of America, these financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government’s operations and so data from these units are combined with data of the City. The blended component units have a June 30 fiscal year end to coincide with the City’s.
Blended Component Unit. In addition, in May 1994, the Dinuba Financing Authority (Authority) was formed in order to provide a funding vehicle for necessary street improvements within the City. The governing board of the Dinuba Financing Authority is the City Council, and the City Manager acts as Executive Director. A separate financial report is not being issued for the Dinuba Financing Authority. The activity of the Authority is reported in the Financing Authority Debt Service Fund of the City. b. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include:
1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. 35 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary funds financial statements. Revenues are recorded when earned and expenses are recorded when the liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the fiscal year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
In the Fund Financial Statements, fiduciary funds are presented using the accrual basis of accounting. The private-purpose trust funds use the economic resources measurement focus. The agency funds do not have a measurement focus.
Governmental funds financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when the liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.
The City reports the following major governmental funds:
The General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in other funds.
HUD Grants Fund – This fund accounts for certain designated projects paid for the HUD Grant Federal program monies received from the State, along with repayments of loans.
Housing Authority Fund – This fund is used for account for activities of the former low and moderate income housing fund of the former Dinuba Redevelopment Agency.
Transportation Construction Fund – This fund accounts for other major street construction projects.
36 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) The City reports the following major proprietary funds:
The Water Enterprise Fund – This fund accounts for the operation and maintenance of the City’s water distribution system.
The Sewer Enterprise Fund – This fund accounts for the operation and maintenance of the City’s wastewater collection system including operating costs of the wastewater treatment facility.
The Golf Course Fund – This fund accounts for the operation and maintenance of the City’s golf course.
The Disposal Enterprise Fund – This fund accounts for the collection and disposal of solid waste from industrial, commercial, and residential users throughout the Dinuba area.
The Ambulance Enterprise Fund – This fund accounts for ambulance service fees and all costs associated with providing ambulance service throughout the City.
Additionally, the City reports the following fund types:
The Debt Service Funds are used to account for financial resources that are restricted, committed, or assigned to expenditure for principal and interest.
The Internal Service Funds account for financial transactions related to the City’s billing and collections, maintenance and repairs, self-insurance programs and technology replacement. These services are provided to other departments or agencies of the City on a cost reimbursement basis.
The Fiduciary Funds are used to report resources held by the City in a purely custodial capacity, which involves only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments. These funds are not included in the government-wide financial statements. The Private-Purpose Trust Funds are used to account for the assets of the former City of Dinuba Redevelopment Agency during the wind down period.
As a general rule, the effect of interfund activity has been eliminated from the governmentwide financial statements. Exceptions to this general rule are charges between the government’s proprietary funds function and various other functions of the government.
Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.
Proprietary funds distinguish operating revenues and expenses from nonoperating items.
Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations.
The principal operating revenues of the Enterprise Funds and of the Internal Service Fund are charges to customers for sales and services. Operating expenses for the Enterprises Funds and the Internal Service Funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first, then unrestricted resources as they are needed.
37 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) d. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, Net Position or Equity
Cash and Investments
In order to maximize the flexibility of its investment program and to aid in cash budgeting, the City pools the cash of all funds, except for monies deposited with fiscal agents in accordance with related bond indentures. The cash and investments balance in each fund represent that fund’s equity share of the City’s cash and investment pool. As the City places no restrictions on the deposit or withdrawal of a particular fund’s equity in the pool, the pool operates like a demand deposit account for the participating funds.
Interest income earned on pooled cash and investments is allocated monthly to the various funds based on month-end balances and is adjusted at fiscal year-end. Interest income on restricted cash and investments with fiscal agents is credited directly to the related fund.
In accordance with the State of California Government Code, the City adopts an investment policy annually that, among other things, authorizes types and concentrations of investments and maximum investment terms.
The City’s investments are carried at fair value. The fair value of equity and debt securities is determined based on sales prices or bid-and-asked quotations from SEC- registered securities exchanges or NASDAQ dealers. LAIF determines the fair value of its portfolio quarterly and reports a factor to the City; the City applies that factor to convert its share of LAIF from amortized cost to fair value. Changes in fair value are allocated to each participating fund.
For purposes of the statement of cash flows, the City has defined cash and cash equivalents to be change and petty cash funds, equity in the City’s cash and investment pool, and restricted non-pooled investments with initial maturities of three months or less.
Property Taxes
Assessed values for purposes of property taxes are determined on an annual basis for the period July 1 to June 30 by the Tulare County Assessor as of January 1. Taxes are levied annually on July 1 and become a lien on real property at January 1. Taxes are due November 1 and February 1 and are delinquent if not paid by December 10 and April 10, respectively, at which time applicable penalties and interest are assessed. Unsecured taxes became delinquent if not paid by August 31.
Prepaid Items
Payments to vendors that reflect costs applicable to future accounting periods are recorded as prepaid items in both government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased.
Restricted Assets
Certain proceeds of the City’s long-term debt, as well as certain resources set aside for their repayment, are classified as restricted assets on the balance sheet because they are maintained in separate bank accounts and their use is limited by applicable bond covenants.
38 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) In the absence of specific statutory provisions governing the issuance of bonds, certificates, or leases, these bond monies may be invested in accordance with the ordinance; resolutions and indentures specifying the types of investments its trustees or fiscal agents may make. These ordinances, resolutions, and indentures are generally more restrictive than the City’s general investment policy. In no instance have additional types of investments been authorized that are not permitted by the City’s general investment policy.
Capital Assets
Capital assets, which include property, plant, equipment, fine art, and infrastructure assets (e.g., roads, bridges, sidewalks, traffic lights and signals, street lights, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of $2,500 or more and an estimated useful life in excess of one year. Such capital assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital asset, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value. The cost of normal maintenance and repairs that do not add to the value of the capital asset or materially extend capital asset lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business- type activities is included as part of the capitalized value of the assets constructed. No interest was capitalized during the fiscal year ended June 30, 2021.
Capital assets of the City are depreciated using the straight-line method over the following estimated useful lives:
Assets Years
Buildings 30
Improvements other than buildings 30
Infrastructure 20 to 40
Utility systems 40 to 75
Vehicles 5 to 15
Computer equipment 7
The City’s art collection is not depreciated. Periodic restoration and maintenance costs on particular items are charged to expense as incurred.
Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation and sick leave benefits. All vacation and sick leave benefits are accrued as earned by employees. A portion of unused sick leave benefits, varying by employee bargaining unit, vests and is payable upon retirement. For proprietary funds, a current liability is reported for that portion of the estimated value of vacation and sick leave benefits to be used during the subsequent fiscal year, and the estimated value of vested sick leave benefits of employees approaching or at their respective retirement ages. 39 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) Long-Term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Initial-issue bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method (which approximates the effective interest method). The difference between the reacquisition price of refunding bonds and the net carrying amount of refunded debt (deferred amount on refunding) is amortized over the shorter of the life of the refunding debt or remaining life of the refunded debt. Amortization of bond premiums or discounts, and deferred amounts on refunding is included in interest expense.
In the fund financial statements, governmental fund types recognize bond premiums, discounts, and issuance costs during the period issued. The face amount of debt issued is reported as other financing sources. Premiums received are reported as other financing sources, while discounts are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Net Pension Liability
For purposes of measuring the net pension liability, deferred outflows and inflows of resources related to pensions, and pension expense, information about the fiduciary net position and additions to/deductions from the fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms.
Investments are reported at fair value. CalPERS audited financial statements are publicly available reports that can be obtained at CalPERS’ website under Forms and Publications.
Other Post-Employment Benefits (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense have been determined by an independent actuary. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms.
Generally accepted accounting principles require that the reported results must pertain to liability information within certain defined timeframes. For this report, the following timeframes are used:
Valuation Date June 30, 2019
Measurement Date June 30, 2020
Measurement Period June 30, 2019 to June 30, 2020
Deferred Outflows and Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense) until then.
The City reports deferred charges on bond refunding’s as well as deferred outflows relating 40 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) to the net pension liability and total OPEB liability reported in the government-wide statement of net position for governmental and business-type activities.
In addition to liabilities, the statement of net position and governmental balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has three items that qualify for reporting in the category. The first item are deferred inflows relating to the net pension liability reported in the government-wide statement of net position for governmental and business-type activities. The second item relates to revenues earned, but not yet available for resources.
The third item is deferred inflows relating to the total OPEB liability reported in the government-wide statement of net position for governmental and business-type activities.
Interfund Transactions
Interfund transactions are reflected as either loans, services provided, reimbursements, or transfers. Loans are reported as receivables and payables as appropriate, are subject to elimination upon consolidation and are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and the business-type activities are reported in the government-wide financial statements as “internal balances”. Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources.
Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund, and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the government-wide presentation.
Net Position and Fund Equity
GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources and liabilities added to the deferred inflows of resources be reported as net position. Net position is classified as either net investment in capital assets, restricted, or unrestricted.
Net position that is net investment in capital assets consist of capital assets, net of accumulated depreciation, and reduced by the outstanding principal of related debt.
Restricted net position is the portion of net position that has external constraints placed on it by creditors, grantors, contributors, laws, or regulations of other governments, or through constitutional provisions or enabling legislation. Unrestricted net position consists of net position that does not meet the definition of net investment in capital assets or restricted net position.
In the fund financial statements, governmental funds report fund balance as non-spendable, restricted, committed, assigned or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent.
41 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) Non-spendable fund balance – amounts that cannot be spent because they are either
(a) not spendable in form or (b) legally or contractually required to be maintained intact.
Restricted fund balance – amounts with constraints placed on their use that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.
Committed fund balance – amounts that can only be used for specific purposes determined by formal action of the City Council which includes the City Charter, ordinances and resolutions and that remain binding unless removed in the same manner. The underlying action that imposed the limitation needs to occur no later than the close of the reporting period.
Assigned fund balance – amounts that are constrained by the City’s intent to be used for specific purposes but are neither restricted nor committed. Such intent should be expressed by the City Council or its designated officials to assign amounts to be used. Constraints imposed on the use of assigned amounts can be removed with no formal Council actions.
Unassigned fund balance – the residual classification for the City’s General Fund that includes amounts not contained in the other classifications. In other funds, the unassigned classification is used only if expenditures incurred for specific purposes exceed the amounts restricted, committed, or assigned to those purposes.
The City Council establishes, modifies, or rescinds fund balance commitments and assignments by passage of a resolution or other formal action. This is done through adoption of the budget, subsequent budget amendments, resolution, or other formal actions when necessary that occur throughout the year.
When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, followed by unrestricted committed, assigned and unassigned resources as they are needed.
e. Use of Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses/expenditures during the reporting period.
Actual results could differ from those estimates.
42 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 2: Stewardship, Compliance, and Accountability
a. Deficit Fund Balances and Net Position
The Assessment Districts Fund has a deficit fund balance of $70,144 which should be alleviated as additional revenues or transfers are received.
The MTBE Fund has a deficit fund balance of $68,089 which should be alleviated as additional revenues or transfers are received.
The Property and Equipment Internal Service Fund has a deficit net position of $580,412.
These deficits should be alleviated as additional revenues are received by City departments.
Note 3: Cash and Investments
Cash and investments as of June 30, 2021, are classified in the accompanying financial statements as follows:
Statement of net position:
Cash and investments 41,763,848 $
Restricted cash and investments with fiscal agents 1,481,933 Fiduciary funds:
Cash and investments 2,133,850
Restricted cash and investments with fiscal agents 109,953 $ 45,489,584
Cash and investments as of June 30, 2021, consist of the following:
Cash on hand $ 8,370
Deposits with financial institutions 5,622,782
Investments 39,858,432
Total cash and investments $ 45,489,584
a. Investments Authorized by the California Government Code and the City’s Investment Policy
The table below identifies the investment types that are authorized for the City of Dinuba (City) by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California government Code or the City’s investment policy.
43 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 3: Cash and Investments (Continued)
Authorized Investment Type
Maximum
Maturity
Maximum
Percentage
of Portfolio
Maximum
Investment in
One Issuer
Local Agency Investment Fund (State Pool) N/A None $50 million U.S. Treasury Obligations N/A None None
U.S. Government Agency Issues N/A None None
Insured Passbook on Demand Deposits with
Banks and Savings and Loans N/A None 100,000
Certificates of Deposit 5 years None 100,000
Money Market Funds (must be comprised
of eligible securities permitted under this
policy) N/A None None
Repurchase agreements 1 year None None
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City. b. Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
Authorized Investment Type
Maximum
Maturity
Maximum
Percentage
of Portfolio
Maximum
Investment in
One Issuer
Local Agency Investment Fund (State Pool) N/A None $50 million U.S. Treasury Obligations N/A None None
U.S. Government Agency Issues N/A None None
Insured Passbook on Demand Deposits with
Banks and Savings and Loans N/A None 100,000
Certificates of Deposit 5 years None 100,000
Commercial Paper
Mutual Funds (must be comprised
of eligible securities permitted under this
policy)
Money Market Funds (must be comprised
of eligible securities permitted under this
policy) N/A None None
Municipal Bonds (rated highest 2 categories) N/A None None Investment Agreements N/A None None
Repurchase agreements 1 year None None
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City. 44 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 3: Cash and Investments (Continued)
c. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
Totals
12 Months of
Less
$ 38,094,459 38,094,459 $
172,087 172,087
- -
1,334,589 1,334,589
257,297 257,297
Total 39,858,432 $ 39,858,432 $
Remaining Maturity (in Months)
Money Market Funds
Certificates of Deposit
Investment Type
State Investment Pool
Money Market Funds
Held by Bond Trustees:
d. Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City has no investments (including investments held by bond trustees) that are highly sensitive to interest rate fluctuations (to a greater degree than already indicated in the information provided above).
e. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of fiscal year end for each investment type.
Investment Type Amount Not Rated
State Investment Pool $ 38,094,459 N/A $ 38,094,459
Money Market Funds 172,087 N/A 172,087
Held by Bond Trustees:
Money Market Funds 1,334,589 N/A 1,334,589
Certificates of Deposit 257,297 N/A 257,297
Total $ 39,858,432 $ 39,858,432
Rating as of Fiscal
Year End
Minimum
Legal
Raring
45 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 3: Cash and Investments (Continued)
The investment policy of the City contains limitations on the amount that can be invested in any one issuer. There are no investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City investments.
f. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker- dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments. The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the government unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
As of June 30, 2021, all of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts. As of June 30, 2021, City investments in the following investment types were held by the same broker-dealer (counterparty) that was used by the City to buy the securities:
Reported
Amount
$ 257,297
1,506,676
Investment Type
Certificates of Deposit
Money Market Funds
g. Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. h. Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy establish by generally accepted accounting principles. These principles recognize a three tiered fair value hierarchy as follows: Level 1 – Investments reflect prices quoted in active markets; Level 2 – Investments reflect prices that are based on similar observable asset either directly or indirectly, which may include inputs in markets that are not considered active; and Level 3 – Investments reflect prices based upon unobservable sources. The City has marketable securities that are measured with recurring fair value measurements as of June 30, 2021 and are valued using quoted market prices (level 1 inputs). 46 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 4: Notes and Loans Receivable
Notes receivable as of June 30, 2021, totaled $25,512,006 and were recorded as follows:
Special Revenue Funds $ 25,508,836
Enterprise Funds 3,170
Total Notes and Loans Receivables $ 25,512,006
Notes and loans receivable by type are:
Home Loan Rehabilitation Program loans to assist low income residents to afford safe and sanitary housing, including improvements to the housing; non-interest bearing to 10 percent interest; principal and interest generally due at maturity or change of home ownership; secured by deeds of trust; proceeds are paid directly to the builder and a receivable is recorded from the home purchaser. $ 13,859,332
HOME program funds were used to loan to a developer for the construction of an affordable Senior housing complex. 3,100,000 Promissory notes from developers for the acquisition and development of property for housing projects within the City; interest rates from 3% to 4.81%; terms of the notes are thirty to forty years; notes secured by deeds of trust. 8,552,674 Totals $ 25,512,006
Note 5: Accounts Receivable
The following is a list of accounts receivable at June 30, 2021:
Receivable Allowance Net
Governmental Activities -
Due from other governments 8,615,059 $ - $ 8,615,059 $
Accounts 561,046 - 561,046
$ - 9,176,105 $ 9,176,105 $
Business-type Activities -
Due from other governments 1,894,512 $ - $ 1,894,512 $
Accounts 4,324,203 952,160 3,372,043
$ 952,160 6,218,715 $ 5,266,555 $
47 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 6: Interfund Transactions
a. Current Interfund Balances
Current interfund balances arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year. These balances normally represent loans to cover temporary shortages of cash in individual funds. The following presents a summary of current interfund balances at June 30, 2021:
Amount Due From Fund Amount
General Fund $ 1,674,947 HUD Grants $ 1,674,947
General Fund Non-Major Governmental Funds 546,166 546,166 General Fund Other Enterprise Fund 308,546 308,546
Total $ 2,529,659 Total $ 2,529,659
Due to Fund
b. Long-term Interfund Advances
At June 30, 2021, the funds below have made/received advances that were not expected to be repaid within one year:
Amount Amount
Major Fund: Major Fund:
General $ 1,031,663 General $ 1,496,405
Major Proprietary Fund: Housing Authority 116,904
Golf Course 1,589,075 Major Proprietary Fund:
Non-Major Governmental Funds 316,904 Disposal 200,000
Non-Major Governmental Funds 1,124,333
Total $ 2,937,642 Total $ 2,937,642
Payable Fund Receivable Fund
Advances will be repaid to the advancing fund when revenue in the receiving fund is adequate. These usually occur as impact fees, operating, fees, tax revenues, or sales of property occur.
48 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 6: Interfund Transactions (Continued)
c. Transfers Between Funds
With Council approval, resources may be transferred from one City fund to another. The purpose of the majority of transfers is to cover operating costs and fund capital projects, less often, an equity transfers may be made to open or close a fund.
Amount Amount
Major Governmental: Major Governmental:
General $ 123,524 General $ 1,343,131
HUD Grants 1,115,154 HUD Grants 63,524
Transportation Construction Major Enterprise: 604,951
Major Enterprise: Water 1,151,304
Water 925,035 Sewer 1,341,796
Sewer 833,860 Disposal 25,691
Internal Service Funds 60,964 Ambulance 102,236
Non-major Governmental Funds 2,778,410 Other Enterprise Funds 11,480 Internal Service Funds 10,808
Non-major Governmental Funds 2,391,928
$ 6,441,898 $ 6,441,898
Transfers In Transfers Out
Note 7: Compensated Absences
The following is a summary of changes in the City’s compensated absences for the fiscal year ended June 30, 2021:
Balance
June 30, 2020 Additions Reductions
Balance
June 30, 2021
Current
Portion
Governmental activities 1,123,369 $ 942,565 $ 1,021,493 $ 1,044,441 $ 224,645 $ Business-type activities 207,013 289,042 279,904 216,151 57,054 Total 1,330,382 $ 1,231,607 $ 1,301,397 $ 1,260,592 $ 281,699 $ Compensated absences in governmental activities have been liquidated in the past fiscal year in the general fund, the gas tax, transportation, public safety sales tax and community enhancement grant, (Special Revenue Funds) and general construction, vocational center, and public works management (Capital Projects funds).
49 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 8: Capital Assets
a. Governmental Activities
Capital asset governmental activity for the fiscal year ended June 30, 2021 was as follows:
Balance at
July 1, 2020 Additions Deletions
Balance at
June 30, 2021
Capital Assets not being depreciated:
Land 105,978,954 $ - $ - $ 105,978,954 $
Artwork 68,641 - - 68,641
Right of way s/easements 6,715,256 731,190 - 7,446,446
Construction in progress 355,354 6,742,008 - 7,097,362
Total 113,118,205 7,473,198 - 120,591,403
Capital Assets being depreciated:
Buildings 21,010,879 - - 21,010,879
Improvements other than buildings 3,070,681 821,443 - 3,892,124 Equipment and machinery 8,428,920 377,252 394,276 8,411,896 Infrastructure 81,153,087 7,470,642 87,052 88,536,677
Total 113,663,567 8,669,337 481,328 121,851,576
Less accumulated depreciation for:
Buildings (5,859,900) (350,035) - (6,209,935)
Improvements other than buildings (2,811,729) (465,365) - (3,277,094) Equipment and machinery (8,618,454) (435,922) 82,266 (8,972,110) Infrastructure (29,498,402) (2,124,853) 62,946 (31,560,309) Total (46,788,485) (3,376,175) 145,212 (50,019,448)
Total, net of accumulated depreciation 66,875,082 5,293,162 336,116 71,832,128 Total Capital Assets, Net $ 12,766,360 179,993,287 $ 336,116 $ 192,423,531 $ Depreciation expense was charged to functions/programs of the City’s governmental activities as follows:
General Government $ 668,405
Public Safety 668,405
Community Development 668,404
Parks & Rec 668,404
Public Works 668,404
Internal Service Funds 34,153
Total $ 3,376,175
50 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 8: Capital Assets (Continued)
b. Business-type Activities
Capital asset business-type activity for the fiscal year ended June 30, 2021, was as follows:
Balance at
July 1, 2020 Additions Deletions
Balance at
June 30, 2021
Water Fund:
Capital Assets not being depreciated:
Land 261,806 $ - $ - $ 261,806 $
Total capital assets not being depreciated 261,806 - - 261,806 Capital Assets being depreciated:
Infrastructure 21,233,240 776,295 - 22,009,535
Buildings and improvements 4,852,279 - - 4,852,279
Equipment and machinery 1,168,628 22,888 53,608 1,137,908 Total capital assets being depreciated 27,254,147 799,183 53,608 27,999,722 Less accumulated depreciation for:
Infrastructure (6,854,572) (353,620) - (7,208,192)
Buildings and improvements (2,556,014) (161,589) - (2,717,603) Equipment and machinery (576,278) (108,733) 34,918 (650,093) Total accumulated depreciation (9,986,864) (623,942) 34,918 (10,575,888) Total capital assets being depreciated, net 17,267,283 175,241 18,690 17,423,834 Water Fund Capital Assets, net 17,529,089 $ 175,241 $ 18,690 $ 17,685,640 $ Sewer Fund:
Capital Assets not being depreciated:
Land 4,388,142 $ - $ - $ 4,388,142 $
Total capital assets not being depreciated 4,388,142 - - 4,388,142 Capital Assets being depreciated:
Infrastructure 19,751,275 687,075 - 20,438,350
Buildings and improvements 4,403,718 - - 4,403,718
Equipment and machinery 660,448 124,339 27,150 757,637
Total capital assets being depreciated 24,815,441 811,414 27,150 25,599,705 Less accumulated depreciation for:
Infrastructure (4,792,469) (358,090) (5,150,559) -
Buildings and improvements (2,391,145) (124,747) (2,515,892) - Equipment and machinery (579,877) (33,179) (3,847) (609,209) Total accumulated depreciation (7,763,491) (516,016) (3,847) (8,275,660) Total capital assets being depreciated, net 17,051,950 295,398 23,303 17,324,045 Sewer Fund Capital Assets, net $ 21,440,092 $ 295,398 $ 23,303 $ 21,712,187 Disposal Fund:
Capital Assets being depreciated:
Equipment and machinery $ 693,114 $ 7,620 $ - $ 700,734 Less accumulated depreciation for:
Equipment and machinery (440,176) (50,032) - (490,208)
Disposal Fund Capital Assets, net $ 252,938 $ (42,412) $ - $ 210,526 51 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 8: Capital Assets (Continued)
Balance at
July 1, 2020 Additions Deletions
Balance at
June 30, 2021
Ambulance Fund:
Capital Assets being depreciated:
Equipment and machinery 1,377,355 $ 220,752 $ 202,963 $ 1,395,144 $ Less accumulated depreciation for:
Equipment and machinery (913,461) (177,215) (202,963) (887,713) Ambulance Fund Capital Assets, net $ 463,894 $ 43,537 $ - $ 507,431 Golf Course Fund:
Capital Assets not being depreciated:
Land $ 3,101,766 $ - $ - $ 3,101,766
Total capital assets not being depreciated 3,101,766 - 3,101,766 Capital Assets being depreciated:
Infrastructure 6,530,587 - - 6,530,587
Buildings and improvements 20,878,871 - - 20,878,871
Equipment and machinery 1,062,361 425,154 991,623 495,892 Total capital assets being depreciated 28,471,819 425,154 991,623 27,905,350 Less accumulated depreciation for:
Infrastructure (2,639,585) - - (2,639,585)
Buildings and improvements (8,240,143) (693,605) - (8,933,748) Equipment and machinery (880,838) (60,047) (869,052) (71,833) Total accumulated depreciation (11,760,566) (753,652) (869,052) (11,645,166) Total capital assets being depreciated, net 16,711,253 (328,498) 122,571 16,260,184 Golf Course Fund Capital Assets, net $ 19,813,019 $ (328,498) $ 122,571 $ 19,361,950 Other Enterprise Funds:
Capital Assets being depreciated:
Buildings and improvements $ 4,638,847 $ 61,672 $ - $ 4,700,519 Equipment and machinery 1,845,757 150,599 405,357 1,590,999 Total capital assets being depreciated 6,484,604 212,271 405,357 6,291,518 Less accumulated depreciation for:
Buildings and improvements (1,394,375) (159,251) - (1,553,626) Equipment and machinery (1,480,565) (141,828) (167,397) (1,454,996) Total accumulated depreciation (2,874,940) (301,079) (167,397) (3,008,622) Total capital assets being depreciated, net 3,609,664 (88,808) 237,960 3,282,896 Other Enterprise Funds Capital Assets, net $ 3,609,664 $ (88,808) $ 237,960 $ 3,282,896 Total Business-type Capital Assets, net $ 63,108,696 $ 54,458 $ 402,524 $ 62,760,630 Depreciation expense was charged to functions/programs of the City’s business-type activities as follows:
Business-Type Activities
Water 623,942 $
Sewer 516,016
Disposal 50,032
Ambulance 177,215
Golf 753,652
Other Enterprise Funds 301,079
Total 2,421,936 $
52 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities
The following is a summary of changes in the City’s long-term liabilities for the fiscal year ended June 30, 2021:
Balance at
July 1, 2020 Additions Reductions
Balance at
June 30, 2021
Due Within
One Year
Governmental Activities:
Direct Borrowings:
Capital leases payable 9,518,983 $ 197,476 $ (560,479) $ 9,155,980 $ $ 464,890 Public Offerings:
Lease revenue bonds payable 14,810,000 (850,000) - 13,960,000 895,000 Original issue discount (221,301) - 12,090 (209,211) -
Original issue premium 153,653 - (8,398) 145,255 -
Total Governmental Activities 24,261,335 $ $ 197,476 $ (1,406,787) $ 23,052,024 $ 1,359,890 Business-type Activities:
Direct Borrowings:
Capital leases payable $ 415,111 $ 481,878 $ (180,184) $ 716,805 $ 184,680 Water notes payable 4,284,949 (447,966) - 3,836,983 459,953 Public Offerings:
Revenue bonds 6,685,000 (420,000) - 6,265,000 430,000
Original issue premium 39,359 - (2,150) 37,209 -
Private Placement:
Revenue bonds 2,360,000 (107,000) - 2,253,000 106,000
Total Business-type Activities 13,784,419 $ $ 481,878 $ (1,157,300) $ 13,108,997 $ 1,180,633 a. Governmental Activities – Lease Revenue Bonds (Public Offerings) 2012 DFA Lease Revenue Bonds Payable. On November 7, 2012, the Dinuba Financing Authority issued $11,270,000 of 2012 Lease Revenue Refunding Bonds. The proceeds of the bonds were used to refund the 2002 Lease Revenue Bonds in the amount of $6,430,000, refund the $3,825,000 remaining balance of the 2010 Lease Revenue Notes issued by the Redevelopment Agency, fund a reserve account, and pay costs of issuance.
The bonds consist of $5,285,000 of serial bonds with maturity dates from September 1, 2014 through 2024. Interest rates vary between 2.0%-3.0% with semi-annual payments due each March 1 and September 1. There are also $4,650,000 of term bonds due September 1, 2032 and $1,335,000 term bonds due September 1, 2038, which carry interest rates of 3.75% and 4.00%, respectively.
The principal balance outstanding on the 2012 bonds as of June 30, 2021 was $7,880,000.
The refunding of the 2002 bonds resulted in a cash savings over the repayment period of $690,097 and an economic gain of $481,729. The refunding of the 2010 bonds resulted in a cash deficit of $2,361,946 as the 2010 bonds were due in 2017 whereas the 2012 bonds are due through 2038.
2012 DFA Lease Revenue Refunding Bonds Payable. On September 20, 2012, the Dinuba Financing Authority issued $1,500,000 of Lease Revenue Bonds. The proceeds of these bonds are to be used for financing and refinancing the purchase of certain land parcels within the City and pay costs of issuance. The bonds carry interest at 3.0%, interest is paid semi-annually each March 1 and September 1. Principal is due each September 1 through 2022. The outstanding balance of the 2012 Lease Revenue Bonds as of June 30, 2021 was $400,000.
53 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
2016 DFA Lease Revenue Refunding Bonds Payable. On October 12, 2016, the Dinuba Financing Authority issued $6,580,000 of 2016 Lease Revenue Refunding Bonds.
The proceeds of the bonds were used to refund the 2007 Lease Revenue Bonds in the amount of $6,255,000 and pay costs of issuance.
The bonds consist of $6,580,000 of serial bonds with maturity dates from September 1, 2018 through 2038. Interest rates vary between 2.0%-4.0% with semi-annual payments due each March 1 and September 1.
The refunding of the 2007 bonds resulted in a cash savings over the repayment period of $1,529,810 and an economic loss of $296,346. The principal balance outstanding on the 2016 bonds as of June 30, 2021 was $5,680,000.
b. Governmental Activities – Capital Leases Payable (Direct Borrowings) On July 1, 2015, the City entered into a Site and Facility Lease with Compass Bank. The City determined it was necessary and desirable to repay a loan to the Successor Agency to the Dinuba Redevelopment Agency. The City will lease real property and improvements consisting of the Dinuba Transit Center to Compass in consideration for Compass’s paying the City the sum of not to exceed $1,300,000 in advance rental. Compass bank will then lease the site and facility back to the City at an interest rate not to exceed 5.25%. The site and facility lease will commence on July 1, 2015 and shall end on May 25, 2030. The outstanding principal balance of this lease at June 30, 2021 is $933,941.
On December 1, 2013, the City entered into a lease purchase agreement with the Dinuba Financing Authority and Western Alliance Bank in the amount of $8,433,377. The lease was executed to finance the costs associated with the acquisition, construction, and installation of solar energy improvements to City facilities. The funds are to be deposited into a project fund ($8,146,742), a capitalized interest fund ($176,785) and a delivery costs fund ($109,850). Lease payments are made semi-annually on June 12 and December 12.
Interest is 4.1925%. The lease term matures on December 12, 2033. The City has the right to prepay the lease at any time. The outstanding balance as of June 30, 2021 is $7,777,353.
On July 1, 2016, the City entered into an agreement with Ray Morgan Company (RMC) for the purpose leasing a City Hall copy machine in the amount of $159,000. The monthly payments begin July 1, 2016 with a final maturity date of June 1, 2021. On May 17, 2021, the City re-entered into an agreement with RMC for the purpose leasing a City Hall copy machine in the amount of $98,265. The agreement has no stated interest rate and the monthly payments are $2,075. Payments are split between the governmental and business-type funds. The outstanding balance of the lease obligation as of June 30, 2021 related to the governmental funds was $97,037.
On October 15, 2015, the City entered into an agreement with US Bank Equipment Finance for the purpose of leasing multiple copiers for the Police Department in the amount of $52,140. The monthly payments begin October 15, 2015 with a final maturity date of October 15, 2020. On June 6, 2019, the City re-entered into an agreement with US Bank Equipment Finance for the purpose of leasing multiple copiers for the Police Department in the amount of $50,160. The monthly payments begin June 2019 with a final maturity date of May 2024. The agreement has no stated interest rate and the monthly payments are $869 and $836, respectively. The outstanding balance of the lease obligation as of June 30, 2021 was $29,260.
54 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
On July 1, 2016, the City entered into an agreement with Ray Morgan Company (RMC) for the purpose leasing a Public Works copy machine in the amount of $50,190. The monthly payments begin July 1, 2016 with a final maturity date of June 1, 2021. On May 18, 2021, the City re-entered into an agreement with RMC for the purpose leasing a Public Works copy machine in the amount of $8,127. The agreement has no stated interest rate and the monthly payments are $645. Payments are split between the governmental and business-type funds. The outstanding balance of the lease obligation as of June 30, 2021 related to the governmental funds was $8,127.
On June 26, 2018, the City entered into an agreement with Enterprise Car Trust for the purpose of leasing thirteen 2019 Ram 1500 Classics in the amount of $354,082; of which $147,203 relates to governmental activities. The interest rate is 1.35% and the monthly payments are $5,270. The outstanding balance of the lease obligations as of June 30, 2021 was $73,713.
On April 14, 2020, the City entered into an agreement with John Deere Financial for the purpose of leasing a 2017 John Deere Tractor, 2019 John Deere Loader, 2019 Frontier Rotary Tiller and 2019 Frontier CAT 1 Box Blade. The interest rate is 4.20% and the monthly payments are $8,030. The outstanding balance of the lease obligations as of June 30, 2021 was $15,085.
On June 26, 2019. The City entered into an agreement with Ray Morgan Company (RMC) for the purpose of leasing a Lanier copy machine for the Fire Department in the amount of $5,880. The first monthly payment was made in June 2019. The monthly payments are $98. The outstanding balance of the lease obligations as of June 30, 2021 was $3,430.
On September 25, 2019, the City entered into an agreement with Dell Financial Services for the purpose of providing services, software and hardware in the amount of $160,114.
The first payment was due November 1, 2019. The agreement has an interest rate of
4.13% and the monthly payments are $2,948. The outstanding balance of the lease obligation as of June 30, 2021 was $108,014.
On December 1, 2019, the City entered into an agreement with Enterprise to lease 3 vehicles for the Police Department in the amount of $55,472. The first monthly payment was made in January 2020. The monthly payments are $2,616. Subsequently on August 14, 2020, the City entered into an additional agreement with Enterprise to lease 2 vehicles for the Police Department. The monthly payments are $1,611. The outstanding balance of the lease obligations as of June 30, 2021 was $96,250.
On August 3, 2020, the City entered into an agreement with Image 200 to lease a copier for the Fire Department in the amount of $16,200. The first monthly payment was made in October 2020. The monthly payments are $270. The outstanding balance of the lease obligations as of June 30, 2021 was $13,770.
55 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
c. Long-Term Debt Amortization – Governmental Activities The annual requirements to amortize long-term debt outstanding at June 30, 2021 (other than compensated absences) are as follows:
Fiscal Year
Ended June 30, Principal Interest Total
2022 $ 455,000 $ 277,800 $ 732,800
2023 470,000 263,925 733,925
2024 475,000 249,750 724,750
2025 495,000 235,200 730,200
2026 510,000 218,212 728,212
2027-2031 2,845,000 784,969 3,629,969
2032-2036 1,925,000 279,031 2,204,031
2037-2039 705,000 43,100 748,100
$ 7,880,000 $ 2,351,987 $ 10,231,987
Fiscal Year
Ended June 30, Principal Interest Total
2022 $ 200,000 $ 18,000 $ 218,000
2023 200,000 6,000 206,000
$ 400,000 $ 24,000 $ 424,000
Fiscal Year
Ended June 30, Principal Interest Total
2022 $ 240,000 $ 177,750 $ 417,750
2023 240,000 170,550 410,550
2024 250,000 163,200 413,200
2025 260,000 154,250 414,250
2026 265,000 143,750 408,750
2027-2031 1,500,000 560,000 2,060,000
2032-2036 1,745,000 311,325 2,056,325
2037-2039 1,180,000 53,700 1,233,700
$ 5,680,000 $ 1,734,525 $ 7,414,525
2012 DFA Lease Revenue Refunding Bonds
2016 DFA Lease Revenue Refunding Bonds
2012 Lease Revenue Bonds
56 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
Fiscal Year
Ended June 30, Principal Interest Total
2022 78,340 $ 47,377 $ 125,717 $
2023 82,452 43,266 125,718
2024 86,777 38,940 125,717
2025 91,331 34,386 125,717
2026 96,123 34,386 130,509
2027-2031 498,918 87,043 585,961
$ 933,941 $ 1,219,339 285,398 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 257,476 $ $ 580,871 323,395 $
2023 304,955 312,108 617,063
2024 356,286 298,790 655,076
2025 411,724 283,278 695,002
2026 471,541 283,278 754,819
2027-2031 3,429,293 1,093,975 4,523,268
2032-2034 2,546,078 298,919 2,844,997
$ 2,893,743 7,777,353 $ 10,671,096 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 19,671 $ - $ 19,671 $
2023 19,671 - 19,671
2024 19,671 - 19,671
2025 19,671 - 19,671
2026 18,353 - 18,353
$ - 97,037 $ 97,037 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 3,240 $ - $ $ 3,240
2023 3,240 - 3,240
2024 3,240 - 3,240
2025 3,240 - 3,240
2026 810 - 810
$ 13,770 $ - $ 13,770
Solar Energy Lease
Site and Facility Lease
RMC City Hall Copier Lease
DeLage Fire Department
57 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
Fiscal Year
Ended June 30, Principal Interest Total
2022 10,032 $ - $ 10,032 $
2023 10,032 - 10,032
2024 9,196 - 9,196
$ - 29,260 $ 29,260 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 $ 1,625 $ - $ 1,625
2023 1,625 - 1,625
2024 1,625 - 1,625
2025 1,625 - 1,625
2026 1,627 - 1,627
$ 8,127 $ - $ 8,127
Fiscal Year
Ended June 30, Principal Interest Total
2022 $ 54,658 $ 10,999 $ 65,657
2023 54,658 10,999 65,657
2024 42,393 7,338 49,731
2025 18,254 1,192 19,446
$ 169,963 $ 30,528 $ 200,491
Fiscal Year
Ended June 30, Principal Interest Total
2022 $ 7,384 $ 646 $ 8,030
2023 7,701 330 8,031
$ 15,085 $ 976 $ 16,061
US Bank Police Department Copier Lease
RMC Public Works Copier Lease
Enterprise Car Leases
John Deere Tractor Scraper
58 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
Fiscal Year
Ended June 30, Principal Interest Total
2022 1,176 $ - $ 1,176 $
2023 1,176 - 1,176
2024 1,078 - 1,078
$ - 3,430 $ 3,430 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 31,288 $ 4,085 $ 35,373 $
2023 32,605 2,768 35,373
2024 36,872 1,448 38,320
2025 7,249 110 7,359
$ 8,411 108,014 $ 116,425 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 1,359,890 $ $ 2,219,942 860,052 $
2023 1,428,115 2,238,061 809,946
2024 1,282,138 2,041,604 759,466
2025 1,308,094 2,016,510 708,416
2026 1,363,454 2,043,080 679,626
2027-2031 8,273,211 2, 10,799,198 525,987
2032-2036 6,216,078 7,105,353 889,275
2037-2039 1,885,000 96,800 1,981,800
Subtotal 23,115,980 7, $ 30,445,548 329,568 $
(63,956)
$ 23,052,024
Total Governmental Activities
RMC Fire Department Copier Lease
Dell Financial Services
Grand Total
Governmental Activities
Net Premium (Discount)
59 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
d. Business-Type Activities
Capital Leases (Direct Borrowings)
On April 29, 2016, the City entered into an agreement with PNC Equipment Finance, LLC (Lessor) for the purpose of financing the purchase of 5 Utility Vehicles in the amount of $58,746. The monthly payments begin December 5, 2016 with a final maturity date of December 5, 2020. On August 1, 2017 entered into an additional agreement with PNC Equipment Finance LLC to finance the purchase of two additional Utility Vehicles in the amount of $15,558. The monthly payment began September 21, 2017 with a final maturity date of September 21, 2021. The agreements have no stated interest rates and the monthly payments are $1,224 and $324, respectively. The outstanding balance of the lease obligations as of June 30, 2021 was $326.
On June 26, 2018, the City entered into an agreement with Enterprise Car Trust for the purpose of leasing thirteen 2019 Ram 1500 Classics in the amount of $354,082; of which $206,879 relates to governmental activities. The interest rate is 1.35% and the monthly payments are $5,270. The outstanding balance of the lease obligations as of June 30, 2021 was $99,278.
On October 19, 2018, the City entered into an agreement with Xio, Inc. for the purpose of leasing a Cloud SCADA water control system in the amount of $61,912 with a final maturity date of October 2021. The monthly payments are $1,968 including interest. The outstanding balance of the lease obligation as of June 30, 2021 was $10,319.
On July 1, 2016, the City entered into an agreement with Ray Morgan Company (RMC) for the purpose leasing a City Hall copy machine in the amount of $159,000. The monthly payments begin July 1, 2016 with a final maturity date of June 1, 2021. On May 17, 2021, the City re-entered into an agreement with RMC for the purpose leasing a City Hall copy machine in the amount of $26,150. The agreement has no stated interest rate and the monthly payments are $2,075. Payments are split between the governmental and business-type funds. The outstanding balance of the lease obligation as of June 30, 2021 related to the business-type funds was $26,150.
On July 1, 2016, the City entered into an agreement with Ray Morgan Company (RMC) for the purpose leasing a Public Works copy machine in the amount of $50,190. The monthly payments begin July 1, 2016 with a final maturity date of June 1, 2021. On May 18, 2021, the City re-entered into an agreement with RMC for the purpose leasing a Public Works copy machine in the amount of $30,574. The agreement has no stated interest rate and the monthly payments are $645. Payments are split between the governmental and business-type funds. The outstanding balance of the lease obligation as of June 30, 2021 related to the business-type funds was $30,574.
On December 1, 2019, the City entered into an agreement with Leasing 2, Inc for the purpose of leasing a PipeHunter VacHunter excavator in the amount of $174,830. The first payment was due June 1, 2020. The agreement has an interest rate of 3.77%. The outstanding balance of the lease obligation as of June 30, 2021 was $127,099. 60 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
On March 16, 2020, the City entered into an agreement with RJMS Corporation for the purpose of leasing a Toyota Madvac Litter Vacuum in the amount of $50,332. The first payment was due April 8, 2020. The agreement has a total finance charge of $7,312.
The outstanding balance of the lease obligation as of June 30, 2021 was $39,918.
On September 18, 2020, the City entered into an agreement with PNC Equipment Finance, LLC (Lessor) for the purpose of financing the purchase of 75 Golf Carts in the amount of $280,512. The monthly payments begin January 1, 2021 with a final maturity date of January 1, 2025. The agreement has no stated interest rate and the monthly payments are $5,844. The outstanding balance of the lease obligation as of June 30, 2021 was $245,446.
On February 1, 2021, the City entered into an agreement with PNC Equipment Finance, LLC (Lessor) for the purpose of financing the purchase of utility equipment in the amount of $144,642. The monthly payments begin March 1, 2021 with a final maturity date of March 1, 2026. The agreement has interest rate of 5.017% and the monthly payments are $2,331. The outstanding balance of the lease obligation as of June 30, 2021 was $137,695. 2012 Wastewater Revenue Refunding Bonds (Public Offering) On November 7, 2012, the City issued $8,145,000 of Series 2012 Wastewater Revenue Refunding Bonds. The bonds were issued to refund $3,005,000 of outstanding 1998A Refunding Certificates of Participation, $3,845,000 of outstanding 2008 Lease Revenue Bonds, fund a reserve fund, and pay the costs of issuance.
These bonds will be payable from and secured by net revenues and certain funds and accounts of the City’s wastewater system.
The bonds consist of $1,880,000 of service bonds at an interest rate of 2% and maturing between 2014 and 2020. The issue also includes $6,265,000 of term bonds with interest rates ranging from 2.50% to 5.00% and maturing between 2022 and 2038. Interest is payable semi-annually each March 1 and September 1. Principal is due annually each September 1.
The outstanding principal balance of the bonds as of June 30, 2021 was $6,265,000 The City advance refunded the 1998A Refunding Certificates of Participation of the 2008 Lease Revenue Bonds to reduce its total debt service over the next 25 years by $416,788 and $869,754, respectively. These refunding’s also provided an economic gain of $311,941 and $561,370, respectively.
2019 Wastewater Revenue Refunding Bonds (Private Placement) On November 1, 2019, the City issued $2,360,000 of Series 2019 Wastewater Revenue Refunding Bonds. The bonds were issued to refund $2,430,000 of outstanding 2007 DFA Wastewater System Revenue Bonds and $110,777 of the proceeds is to pay the cost of issuance.
These bonds will be payable from and secured by net revenues and certain funds and accounts of the City’s wastewater system.
The bonds have an interest rate of 2.66% and maturing between 2020 and 2038. Interest is payable semi-annually each March 1 and September 1, commencing on March 1, 2020.
Principal is due annually each September 1.
The outstanding principal balance of the bonds as of June 30, 2021 was $2,253,000. 61 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
Water Notes Payable (Direct Borrowing)
The State of California Department of Water Resources granted a loan to the Water Fund of the City for construction of water facilities in the amount of $2,700,000. Of this amount, $1,924,399 was drawn down from the State. The note calls for semiannual payments of $54,710 including interest at 2.955% until January 2024. The balance at June 30, 2021 is $260,570.
The State of California Department of Water Resources granted a loan to the Water Fund of the City for construction of water facilities in the amount of $7,462,450. Of this amount, $6,956,217 was drawn down from the State. The note calls for semiannual payments of $224,125 including interest at 2.60% until January 2029. The balance at June 30, 2021 is $3,576,413.
e. Long-Term Debt Amortization – Business-type Activities The annual requirements to amortize enterprise long-term debt outstanding at June 30, 2021 are as follows:
Fiscal Year
Ended June 30, Principal Interest Total
2022 70,128 $ - $ 70,128 $
2023 70,128 - 70,128
2024 70,128 - 70,128
2025 35,062 - 35,062
$ 245,446 $ - $ 245,446
Fiscal Year
Ended June 30, Principal Interest Total
2022 $ 21,876 $ 6,096 $ 27,972
2023 22,656 5,316 27,972
2024 23,820 4,152 27,972
2025 25,042 2,930 27,972
2026 26,328 1,644 27,972
2027 18,299 349 18,648
$ 138,021 $ 20,487 $ 158,508
Golf Cart Lease
Utility Vehicle Leases
62 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
Fiscal Year
Ended June 30, Principal Interest Total
2022 5,229 $ - $ 5,229 $
2023 5,229 - 5,229
2024 5,229 - 5,229
2025 5,229 - 5,229
2026 5,234 - 5,234
$ - 26,150 $ 26,150 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 6,115 $ - $ 6,115 $
2023 6,115 - 6,115
2024 6,115 - 6,115
2025 6,115 - 6,115
2026 6,114 - 6,114
$ - 30,574 $ 30,574 $
RMC City Hall Copier Lease
RMC Public Works Copier Lease
Fiscal Year
Ended June 30, Principal Interest Total
2022 430,000 $ 231,563 $ 661,563 $
2023 440,000 220,688 660,688
2024 455,000 208,363 663,363
2025 470,000 194,488 664,488
2026 475,000 178,531 653,531
2027-2031 1,970,000 629,875 2,599,875
2032-2036 1,180,000 358,438 1,538,438
2037-2039 845,000 64,625 909,625
$ 2,086,571 6,265,000 $ 8,351,571 $
2012 Lease Revenue Bonds
Fiscal Year
Ended June 30, Principal Interest Total
2022 102,381 $ 7,040 $ 109,421 $
2023 105,445 3,976 109,421
2024 52,744 810 53,554
$ 11,826 260,570 $ 272,396 $
1998 Water Note Payable
63 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
Fiscal Year
Ended June 30, Principal Interest Total
2022 $ 357,572 $ 90,678 $ 448,250
2023 366,930 81,320 448,250
2024 1,983,807 257,443 2,241,250
2025 868,104 28,396 896,500
$ 3,576,413 $ 457,837 $ 4,034,250
2005 Water Note Payable
Fiscal Year
Ended June 30, Principal Interest Total
2022 38,793 $ 12,476 $ 51,269 $
2023 38,793 12,476 51,269
2024 21,692 7,719 29,411
$ 32,671 99,278 $ $ 131,949
Fiscal Year
Ended June 30, Principal Interest Total
2022 10,319 $ 1,488 $ 11,807 $
$ 1,488 10,319 $ 11,807 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 23,573 $ 4,795 $ 28,368 $
2023 24,462 3,906 28,368
2024 25,385 2,983 28,368
2025 26,343 2,025 28,368
2026 27,336 1,031 28,367
$ 14,740 127,099 $ $ 141,839
Enterpise Car Leases
SCADA Lease
Pipehunter Excavator
64 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 9: Long-Term Liabilities (Continued)
Fiscal Year
Ended June 30, Principal Interest Total
2022 8,647 $ 1,868 $ 10,515 $
2023 9,107 1,405 10,512
2024 9,591 924 10,515
2025 12,573 382 12,955
$ 4,579 39,918 $ 44,497 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 106,000 $ 58,520 $ 164,520 $
2023 110,000 55,647 165,647
2024 113,000 52,681 165,681
2025 116,000 49,636 165,636
2026 119,000 46,510 165,510
2027-2031 643,000 182,835 825,835
2032-2036 730,000 91,717 821,717
2037-2039 316,000 8,459 324,459
$ 546,005 2,253,000 $ 2,799,005 $
Fiscal Year
Ended June 30, Principal Interest Total
2022 1,180,633 $ 414,524 $ 1,595,157 $
2023 1,198,865 384,734 1,583,599
2024 2,766,511 535,075 3,301,586
2025 1,564,468 277,857 1,842,325
2026 659,012 227,716 886,728
2027-2031 2,631,299 813,069 3,444,368
2032-2036 1,910,000 450,155 2,360,155
2037-2039 1,161,000 73,084 1,234,084
Subtotal 13,071,788 3,176,214 $ 16,248,002 $
37,209
$ 13,108,997
Total Business-type Activities
Madvac Litter Vacuum
2019 Wastewater Refunding Bond
Net Premium (Discount)
Grand Total Governmental
Activities
65 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 10: Pension Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the City of Dinuba Miscellaneous & Safety cost-sharing multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under the Plan are established by State statute and Local Government resolution.
CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.
Benefits are based on years of credited service, equal to one year of full-time employment.
Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The rate plan provisions and benefits in effect at June 30, 2021, are summarized as follows:
Tier 1* PEPRA
On or after
Hire date January 1, 2013
Benefit formula 2% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age minimum 50 yrs minimum 52 yrs
Monthly benefits, as a % of eligible
compensation 1.426% to 2.418% 1.0% to 2.5%
Required employee contribution
rates 7.000% 6.250%
Required employer normal
contribution rates 9.409% 6.842%
Required employer UAL
contributions $ 508,848 $ 4,355
Miscellaneous Cost-Sharing Rate Plans
Prior to
January 1, 2013
66 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 10: Pension Plan (Continued)
Tier 1*
PEPRA
Police
PEPRA
Fire
Hire date
Benefit formula 3% @ 55 2.7% @ 57 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age minimum 50 yrs minimum 50 yrs minimum 50 yrs Monthly benefits, as a % of
eligible compensation 2.4% to 3.0% 2.0% to 2.7% 2.0% to 2.7% Required employee contribution
rates 9.000% 12.000% 12.000%
Required employer contribution
rates 16.704% 12.141% 12.141%
Required employer UAL
contributions $ 738,190 $ 1,954 $ 1,462
Safety Cost-Sharing Rate Plans
Prior to
January 1, 2013
On or after
January 1, 2013
On or after
January 1, 2013
Contribution Description
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through the CalPERS’ annual actuarial valuation process.
For public agency cost-sharing plans covered by either the Miscellaneous or Safety risk pools, the Plan’s actuarially determined rate is based on the estimated amount necessary to pay the Plan’s allocated share of the risk pool’s costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
For the year ended June 30, 2021, the employer contributions recognized as a reduction to the net pension liability for the Plan were $1,023,527 for Miscellaneous and $1,702,909 for Safety.
Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
As of June 30, 2021, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan as follows:
Miscellaneous Plan $ 9,846,994
Safety Plan 12,415,460
Total Plan Net Pension Liability $ 22,262,454
Proportionate Share of Net Pension Liability/(Asset)
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020, using standard 67 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 10: Pension Plan (Continued)
update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined.
The City’s proportionate share of the net pension liability for the City’s Miscellaneous Rate Plan as of the June 30, 2019 and 2020 measurement dates were as follows:
Miscellaneous Plan
Proportion - June 30, 2019 0.20036%
Proportion - June 30, 2020 0.20461%
Change - Increase(Decrease) 0.00425%
The City’s proportionate share of the net pension liability for the City’s Safety Rate Plan as of June 30, 2019 and 2020 measurement dates were as follows:
Safety Plan
Proportion - June 30, 2019 0.08889%
Proportion - June 30, 2020 0.09050%
Change - Increase(Decrease) 0.00161%
For the year ended June 30, 2021, the City recognized a total pension expense of $1,730,869 for the Miscellaneous Plan and $2,658,249 for the Safety Plan.
At June 30, 2021, the City reported deferred outflows and deferred inflows of resources related to the Miscellaneous Plan as follows:
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Pension contributions subsequent to
measurement date 1,096,427 $ - $
Change of Assumptions - 70,233
Difference between Expected and Actual
Experiences 507,445 -
Net Difference between Projected and Actual
Earnings on Pension Plan Investments
- 292,521
Adjustment due to differences in proportions 232,902 -
Difference in proportionate share of
contributions 346,928 -
Total $ 417,161 2,129,295 $
68 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 10: Pension Plan (Continued)
At June 30, 2021, the City reported deferred outflows and deferred inflows of resources related to the Safety Plan as follows:
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Pension contributions subsequent to the
measurement date 1,842,579 $ - $
Change of Assumptions - 41,356
Difference between Expected and Actual
Experiences 962,757 -
Net Difference between Projected and Actual
Earnings on Pension Plan Investments
- 269,840
Adjustment due to differences in proportions 151,097 8,070 Difference in proportionate share of
contributions 185,036 -
Total $ 49,426 3,411,309 $
The $1,096,427 for the Miscellaneous Plan and the $1,842,579 for the Safety Plan, reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2022.
Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Fiscal Year
Ended June 30:
Miscellaneous
Plan Safety Plan Total
2022 44,831 $ $ 520,855 476,024 $
2023 224,784 776,297 551,513
2024 205,792 562,355 356,563
2025 140,300 275,504 135,204
$ 1, 615,707 $ 2,135,011 519,304 $
Deferred Outflows/(Inflows) of Resources
69 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 10: Pension Plan (Continued)
Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2020, the total pension liability was determined by rolling forward the June 30, 2019 total pension liability. The June 30, 2019 and the June 30, 2020 total pension liabilities were based on the following actuarial methods and assumptions:
Actuarial Cost Method Entry Age Normal in accordance with the requirements of GASB Statement No. 68
Discount Rate 7.15%
Inflation 2.50%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table (1) Derived using CalPERS’ Membership Data for all Funds
Post Retirement Benefit
Increase
Contract COLA up to 2.50% until
Purchasing Power Protection Allowance
Floor on Purchasing Power applies
Actuarial Assumptions
(1)The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.
Discount Rate
The discount rate used to measure the total pension liability for PERF C was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund (PERF C) cash flows. Taking into account historical returns of all the Public Employees Retirement Funds’ asset classes (which includes the agent plan and two cost-sharing plans or PERF A, B, and C funds), expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. 70 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 10: Pension Plan (Continued)
Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each PERF C fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. The target allocation shown was adopted by the Board effective on July 1, 2014.
Asset Class
Assumed Asset
Allocation
Real Return
Years 1 - 10 (1)
Real Return
Years 11+ (2)
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Assets 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
(1) An expected inflation of 2.0% used for this period. (2) An expected inflation of 2.92% used for this period.
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1% point lower or 1% point higher than the current rate:
Discount Rate - 1% Current Discount Discount Rate +1%
6.15% 7.15% 8.15%
Miscellaneous Plan 14,949,918 $ 9,846,994 $ 5, $ 630,608 Safety Plan 18,550,866 12,415,460 7, 380,779
Total 33,500,784 $ 22,262,454 $ 13, $ 011,387
Plan
Proportionate Share of Net Pension Liability/(Asset)
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. See CalPERS website for additional information.
Note 11: Other Post-Employment Benefits (OPEB)
Description of the Plan
The City sponsors and administers a single-employer health care plan (HC Plan) for its employees. The plan provides medical, dental and vision plan coverage. Medical coverage is provided through CalPERS under the Public Employees' Medical and Hospital Care Act (PEMHCA), also referred to as PERS Health. Children are eligible for coverage until age 26. 71 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 11: Other Post-Employment Benefits (OPEB) (Continued) As the City's OPEB benefits are administered by City personnel, no separate financial statements are issued.
The City participates in the CalPERS Health Program, a community-rated program for its medical coverage.
Employees Covered
As of the June 30, 2019 actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:
Active 114
Inactive employees or beneficiaries currently receiving benefits 30 144
Contributions
The HC Plan and its contribution requirements are established by Memoranda of Understanding with the applicable employee bargaining units and may be amended by agreements between the City and the bargaining units. The City is funding the benefits as a “Pay-as-you-go”, meaning the City only contributes the required benefits when due. Total contributions were $516,380, which include the City’s cash contributions of $383,380 and implied subsidy of $133,127.
Total OPEB Liability
The City’s Total OPEB liability was measured as of June 30, 2020 and the total OPEB liability used to calculate the total OPEB liability was determined by an actuarial valuation dated June 30, 2019, based on the following actuarial methods and assumptions:
Actuarial Cost Method Entry Age Normal
Discount Rate 2.45% at June 30, 2020 Bond Buyer Index
3.13% at June 30, 2019 Bond Buyer Index
Inflation 2.50%
Salary Increase 3.00% per year
Mortality* CalPERS 2017 Experience Study; Projected
with MacLeod Scale 2020
Medical Trend 5.40% in 2021, fluctuating down 4% by 2076 *
Actuarial Assumptions
Demographic actuarial assumptions used in this valuation are based on the 2017 experience study of the CalPERS using date from 1997 to 2015, except for a different basis used to project future mortality improvements. The representative mortality rates were those published by CalPERS and adjusted to back out 15 years Scale MP 2016 to central year 2015.
Changes of Assumptions
Discount rate changed from 3.13% as of June 30, 2019 to 2.45% as of June 30, 2020, based on the published change in return for the applicable municipal bond index. 72 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 11: Other Post-Employment Benefits (OPEB) (Continued) Discount Rate
The discount rate used to measure the total OPEB liability was 2.45 percent. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. The City does not participate in a trust fiduciary fund.
Changes in the OPEB Liability
The changes in the Total OPEB liability for the HC Plan are as follows:
Increase(Decrease)
Total OPEB Liability
Balance at June 30, 2020 (measurement date 06/30/2019) 24,385,24 $ 1 Changes recognized over the measurement period:
Service Cost 1,040,926
Interest 787,756
Change of assumptions 3,237,466
Difference between expected and actual experience -
Benefit payments (516,507)
Net Changes 4,549,641
Balance at June 30, 2021 (measurement date 06/30/2020) 28,934,88 $ 2 Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2020:
1% Decrease
(1.45%)
Current
Discount Rate
(2.45%)
1% Increase
(3.45%)
Total Net OPEB Liability 34,812,362 $ $ 28,934,882 $ 24,349,715 Sensitivity of the total OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the total OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2020:
1% Decrease
Current Healthcare
Cost Trent Rates 1% Increase
Total Net OPEB Liability 23,770,213 $ 28,934,882 $ 35,757,221 $ 73 CITY OF DINUBA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 11: Other Post-Employment Benefits (OPEB) (Continued) OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2021, the City recognized OPEB expense of $1,626,790 As of fiscal year ended June 30, 2021, the City reported deferred outflows of resources related to OPEB from the following sources:
Deferred Outflows
of Resources
Deferred Inflows of
Resources
OPEB Contributions subsequent to the
measurement date 444,836 $ - $
Changes of assumptions 3,220,371 920,744
Differences between expected and actual
experiences - 3, 176,308
$ 4, 3,665,207 $ 097,052
The $444,836 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2020 measurement date will be recognized as a reduction of the Total OPEB Liability during the fiscal year ending June 30, 2022. Other amounts reported as deferred outflows or deferred inflows of resources related to OPEB will be recognized as OPEB expense as follows:
Fiscal Year
ended June 30:
Deferred
Outflows/(Inflows) of
Resources
2022 $ (201,892)
2023 (201,892)
2024 (201,892)
2025 (201,892)
2026 (201,892)
Thereafter 132,779
$ (876,681)
Note 12: Deferred Compensation
The City has established a Deferred Compensation Plan and Trust as provided in Section 457 of the Internal Revenue Code of 1986, as amended. The City, acting as trustee of this plan, has agreed to perform its services as trustee in accordance with, and, as necessary, limited to comply with, applicable law. All amounts of compensation deferred pursuant to the plan, all property and rights purchased with such amounts, and all income attributable to such amounts, property or rights shall be held in trust for the exclusive benefit of participants and beneficiaries under the plan.