Dinuba City Council
February 13, 2024

Tuesday, February 13, 2024 / 6:30 PM / City Hall / 405 East El Monte Way, Dinuba District 1
Rachel NerioGuerrero
Vice Mayor
District 2
Maribel Reynosa
Mayor
District 3
Benjamin Prado
Council Member
District 4
Kuldip Thusu
Council Member
District 5
Linda Launer
Council Member
All attendees are advised that electronic devices should be placed on silent upon entering the Council Chambers.

The City Council will take action on all items listed on the agenda.

1. OPENING CEREMONIES

1.1. Welcome and Call to Order

1.2. Invocation

1.3. Pledge of Allegiance

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).

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.

4. 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.

4.1. SUBJECT
Resolution No. 2024-10 Authorization to Execute Program Supplement for $1.3 Million in HSIP Cycle 11 Projects (GA)
a

RECOMMENDATION
Council adopt Resolution No. 2024-10 authorizing the City Manager or his designee to execute the necessary Program Supplement Agreements for $1.3 million in Highway Safety Improvement Program (HSIP) Cycle 11 funds. a

4.2. SUBJECT
Instructional Service Agreement between Fresno City College and City of Dinuba (GC)
a

RECOMMENDATION
Council to approve the Instructional Service Agreement Between Fresno City College and the City of Dinuba and authorize the City Manager or designee to execute the agreement.
a

4.3. SUBJECT
Approval of City Council Meeting Minutes (MA)
a

RECOMMENDATION
Council to review and approve the City Council meeting of January 23, 2024 as presented.
a

4.4. SUBJECT
Resolution No. 2024-12 Approving a $10,000 Budget Amendment for the 2nd Annual BBQ & Brew Fest (SH)
a

RECOMMENDATION
Council takes the following action by one motion:

1. Adopt Resolution No. 2024-12 approving a budget amendment in the amount of $10,000 for the 2nd Annual BBQ and Brew Fest; and,

2. Approve fees and pricing for merchandise sales.
a

5. WARRANT REGISTER

5.1. SUBJECT
Warrant Register January 26 & February 2 & 9, 2024 (KS) a

RECOMMENDATION
Council to review and approve the Consent Calendar as presented. a

6. PUBLIC HEARING

6.1. SUBJECT
Resolution No. 2024-11 Authorization to Apply for CDBG Program Income Funding to fund Rose Ann Vuich Park Improvements (GA)
a

RECOMMENDATION
Council adopt Resolution No. 2024-11 authorizing submittal of an application for Community Development Block Grant (CDBG) Program Income funding in the amount not to exceed $1,000,00 and authorizing the City Manager or designee to execute related documents.
a

7. DEPARTMENT REPORTS

7.1. SUBJECT
Annual Comprehensive Financial Report (ACFR) for Fiscal Year 2022-23 (KS)
a

RECOMMENDATION
Council to receive and accept the City of Dinuba's Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2023. a

7.2. SUBJECT
Authorization to Request Proposals for Franchise Agreement for Solid Waste, Recycling and Organics Collection (GA)
a

RECOMMENDATION
Council authorize staff to request proposals for solid waste, recycling and organics collection services.
a

8. MAYOR/COUNCIL REPORTS

9. CITY MANAGER COMMUNICATIONS

10. CITY STAFF COMMUNICATIONS

11. CLOSED SESSION

11.1. Liability Claim (MA)
Pursuant to GC 54956.95; Claimant(s): Abundio Medina
Agency Claimed Against: City of Dinuba

11.2. Conference with Labor Negotiators (MA)
Pursuant to GC Subdivision 54957.6; Agency designated representatives: Maria Alaniz; Karina Solis, Luis Patlan; Daniel James
Employee Organizations: City Employees Association; Firefighters Association; and Police Officers Association

12. ADJOURNMENT
This agenda was posted at least 72 hours prior to the regular meeting per GC Section 54954.2(a). A Citizens' Packet regarding this meeting is available at the City Clerk's Office located at City Hall, 405 East El Monte Way, Dinuba CA 93618.

In compliance with the Americans with Disabilities Act, if special assistance is needed to participate in the meeting, please contact the City Clerk's Office at 559-591-5900. Please provide at least 48 hours notification prior to the meeting to allow staff to make reasonable arrangements. (28 CFR 35.102-35.104 ADA Title II)
559.591.5900 / FAX 559.591.5902 . e-mail address: [email protected]. www.dinuba.org City Council Staff Report
Department: PUBLIC WORKS February 13, 2024
To: Mayor and City Council
From: George Avila, Public Works Director
By: Anna Santillan, Fiscal Analyst I
Subject:

Resolution No. 2024-10 Authorization to Execute Program Supplement for $1.3 Million in HSIP Cycle 11 Projects (GA)

RECOMMENDATION
Council adopt Resolution No. 2024-10 authorizing the City Manager or his designee to execute the necessary Program Supplement Agreements for $1.3 million in Highway Safety Improvement Program (HSIP) Cycle 11 funds.

EXECUTIVE SUMMARY
The city was awarded three Highway Safety Improvement Program (HSIP) grants totaling $1.3 Million for pedestrian improvements at various locations in Dinuba. The Projects will enhance pedestrian safety by installing and enhancing pedestrian crossings and narrowing the street widths to promote slower vehicle speeds in the project areas. Program Supplements must be executed with the State of California Department of Transportation before the city can gain access to the awarded grant funds. Resolution 2024-10 grants the City Manager or Public Works Director authorization to execute all necessary program supplements for the subject HSIP projects.

OUTSTANDING ISSUES
None.

DISCUSSION
The Highway Safety Improvements Program (HSIP), codified as Section 148 of Title 23, United States Code (23 U.S.C. §148) is one of the core federal-aid programs. The purpose of the HSIP program is to achieve a significant reduction in traffic fatalities and serious injuries on all public roads. On March 9, 2023 the approved HSIP Cycle 11 projects were announced, a total of 434 applications were submitted from 206 various agencies, requesting an overall funding of $521 million of HSIP funds. Out of the total applications submitted, only 286 projects where approved totaling $231.6 Million.

The City of Dinuba was awarded a total of $1.3 Million for the construction of new pedestrian improvements at various locations around town. These projects have been identified by Caltrans with the following project numbers:

HSIPL-5143 (041)
HSIPL-5143 (042)
HSIPL-5143 (043)
The scope of work associated with these projects includes installing crossings with enhanced safety and install median refuge islands in minor road approaches. The project would focus on various locations within the City including: El Monte Way, Palm Drive, N. Crawford Avenue, E. Saginaw Avenue, W. Kern Street, S. M Street, El Monte Way, N. I Street and Eaton Avenue, Avenue 416, Road 92. In addition, the project will upgrade and install sidewalk pathways along select roadway segments. There will also be several rectangular rapid flashing beacons (RRFB) that will be installed to enhance pedestrian safety.

State and Federal regulations require the city to execute project specific program supplements in order to access grant funds (see Attachment B, C, & D). Adoption of Resolution No. 2024-10 (Attachment "A") will authorize execution of the agreement as required by the Federal HSIP grant.

There is a required match in the amount of $133,900 which will be funded by local transportation funds with an estimated project total of $1,339,000.

FISCAL IMPACT
The required matching funds will be allocated out of local transportation money.

PUBLIC HEARING
None.

ATTACHMENTS:

Description
A. Resolution 2024-10
B. Program Supplement A430
C. Program Supplement A431
D. Program Supplement A432
RESOLUTION NO. 2024-10

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DINUBA, CALIFORNIA,

AUTHORIZING THE CITY MANAGER OR PUBLIC WORKS DIRECTOR TO

EXECUTE ALL RELATED PROGRAM SUPPLEMENT AGREEMENTS FOR THE HSIP CYCL 11 PROJECTS TO MASTER AGREEMENT WITH THE STATE OF

CALIFORNIA DEPARTMENT OF TRANSPORTATION FOR PROJECT
HSIPL-5143 (041) (042) (043) ON BEHALF OF THE CITY
WHEREAS, the City of Dinuba is eligible to receive Federal and/or State funding for certain transportation projects, through the California Department of Transportation; and WHEREAS, the Program Supplement Agreement prepared by the California Department of Transportation need to be executed with the State of California Department of Transportation before such funds can be claimed; and
WHEREAS, the City of Dinuba wishes to delegate authorization to the City Manager or the Public Works Director of the City of Dinuba to execute Program Supplement Agreement No. 00000A430, 00000A431, 00000A432 for Project No. HSIPL-5143 (041) (042) (043) for Pedestrian Walkway Projects, and any other necessary Program Supplement Agreements and/or amendments thereto with the California Department of Transportation.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DINUBA
HEREBY, finds, orders and resolves as follows:

1. The above recitals are true and correct.

2. Program Supplement 00000A430, 00000A431, 00000A432 for Project No. HSIPL-5143 (041) (042) (043) by and between the City of Dinuba and the State of California, Department of Transportation is approved.

3. The City Manager or the Public Works Director is hereby authorized to execute the Program Supplement Agreement and future Program Supplement Agreements on behalf of the City.

THEREFORE BE IT RESOLVED that this resolution is adopted and approved by the City Council of the City of Dinuba on this 13 day of February 2024 by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:
________________________________
Mayor
ATTEST:
______________________________
City Clerk

City Council Staff Report
Department: FIRE SERVICES February 13, 2024
To: Mayor and City Council
From: Greg Chastain, Interim Fire Chief
By: Greg Chastain, Interim Fire Chief
Subject:

Instructional Service Agreement between Fresno City College and City of Dinuba (GC)

RECOMMENDATION
Council to approve the Instructional Service Agreement Between Fresno City College and the City of Dinuba and authorize the City Manager or designee to execute the agreement.

EXECUTIVE SUMMARY
The City of Dinuba Fire Department provides ongoing training for personnel to maintain proficiency in the ever-changing demands of the fire service. A minimum number of monthly training hours are required for each employee. The Instructional Services Agreement with Fresno City College provides for the City to be reimbursed for training hours completed.

OUTSTANDING ISSUES
None.

DISCUSSION
The City of Dinuba Fire Department provides ongoing training for personnel to maintain proficiency in the ever-changing demands of the fire service. Firefighters and Paramedics are required to complete a monthly minimum number of both manipulative and didactic training hours. The Instructional Service Agreement allows the City to provide training that meets the requirements of FCC and allows for payment of a percentage of the state base appointment earned due to eligible instructional Full-Time Equivalent Student (FTES) hours.

Under the terms of this agreement, the city will submit invoices to FCC for all mutually agreed upon instructional FTES hours. FCC shall pay the City the agreed contract price within the agreed upon timeline for the fiscal year. A copy of the agreement is enclosed herein at Attachment 'A'.

The City is currently operating under an Instructional Services Agreement with FCC that will expire on April 30, 2024.

FISCAL IMPACT
FCC shall pay the City 60% each academic year (July 1st. through June 30th) of the state apportionment earned due to eligible instructional FTES hours. At no instance will there be net-negative revenue to the City.

PUBLIC HEARING
None.

ATTACHMENTS:

Description
Dinuba Fire Master ISA Agreement
ISA Denial Letter
Page | 1

INSTRUCTIONAL SERVICE AGREEMENT

FRESNO CITY COLLEGE & DINUBA FIRE DEPARTMENT
This Agreement is made and entered into between Fresno City College (FCC), a college of the State Center Community College District (SCCCD), and DINUBA FIRE DEPARTMENT (DFD), together known as “the par�es”.

WITNESSETH
WHEREAS, FCC is authorized by the California Educa�on Code (“Educa�on Code”) and Title 5 of the California Code of Regula�ons (“Title 5”), to conduct Contract Instruc�on, Assessment and Counseling Services to serve community needs; and
WHEREAS, DFD desires to contract with FCC to provide educa�onal services to its in-service personnel as set forth herein; and
WHEREAS, the par�es mutually desire coopera�on of the par�es to provide quality instruc�on and training to meet community needs, as set forth herein.

AGREEMENT
NOW, THEREFORE, in considera�on of the foregoing and of the covenants, condi�ons, and promises hereina�er contained to be kept and performed by the respec�ve par�es, FCC and DFD mutually agree as follows:

Sec�on 1. RESPONSIBILITIES OF FCC
a. FCC shall offer approved courses to meet educa�onal needs and requirements of the DFD in-service personnel (all class par�cipants are in-service personnel and shall herea�er be referred to as “students”). Such courses shall be approved by DFD.
b. FCC shall provide a faculty coordinator to work with DFD. Said faculty coordinator shall act as the DFD co-instructor for all FCC affiliated educa�onal courses. Under no circumstances, however, shall the faculty coordinator have authority over the remaining opera�ons of DFD, including but not limited to, personnel issues concerning DFD employees, opera�onal budget, or the use, maintenance, or scheduling of DFD facili�es. c. FCC and DFD will mutually ensure ancillary and support services are provided for the students (e.g. Counseling, Guidance, & Placement Assistance).
d. FCC shall assist DFD in registra�on and other support services to students to adequately manage and control the college’s course offerings.
e. FCC shall approve selec�on of instructors and evaluate the quality of instruc�on to ensure that it meets the needs of the students and the accredita�on requirements of FCC. FCC shall have the primary right to control and direct the instruc�onal ac�vi�es of all instructors.
f. FCC shall ensure that course offerings meet all appropriate requirements of the Educa�on Code and Title 5. g. FCC shall consult DFD on any revisions to exis�ng FCC courses designed for the DFD program, ini�a�on of new courses, or any other changes, to ensure the quality of educa�onal services and to meet the needs of DFD.

Page | 2
h. FCC shall provide the use of its facili�es and equipment free of charge for use by the DFD, on an as-needed, space available basis for Instruc�onal Service Agreement (ISA) partner programs. FCC shall atempt to provide use of said facili�es and equipment during normal business hours.
i. FCC shall demonstrate control and direc�on through such ac�ons as: providing the instructor of record an orienta�on, instructor's manual, Title 5 course outlines, curriculum materials, tes�ng and grading procedures and any other materials and services it would provide its adjunct instructors on campus. j. By signing this Agreement, FCC cer�fies it does not receive full compensa�on for direct educa�on costs of the course from any public or private agency, individual or group. k. FCC has the primary right and responsibility to control and direct the ac�vi�es of the instructors furnished by DFD while they are performing services under the term of this Agreement.

Sec�on 2. RESPONSIBILITIES OF DFD
a. DFD shall provide classroom space for use as off-campus sites by FCC, free of charge for Instruc�onal Service Agreement (ISA) courses.
b. DFD shall provide instructors, equipment, materials, day-to-day management support, and all other related overhead necessary to conduct FCC's ISA courses.
c. DFD shall cooperate with FCC to ensure all personnel, equipment, and materials used in carrying out its responsibili�es under this Agreement conform to Educa�on Code and Title 5 mandated standards governing instruc�onal programs, including minimum qualifica�ons for instructors. d. DFD shall use the money received as compensa�on for services under this Agreement for educa�onal and training related purposes as they relate to public safety training programs. e. A tui�on fee of $46/unit for all DFD members enrolled in ISA courses shall be deducted from the gross revenue amount.
f. An off-site health fee of $13 per semester will be waived if students are covered by workers’ compensa�on insurance through their employment with DFD. If DFD fails to provide evidence of workers’ compensa�on coverage, then the offsite health fee will be deducted from the gross revenue for all registered DFD members. DFD affirms that their workers’ compensa�on coverage is current, ac�ve, and will be maintained throughout the term of this agreement. Prior to the commencement of each annual term of this agreement, DFD shall deliver to the District Representa�ve a Cer�ficate of Insurance evidence of workers’ compensa�on coverage.
g. Records of student attendance and registra�on shall be submitted by DFD to FCC regularly and then maintained by FCC. Records will always be open for review by officials of the college and submitted on a schedule developed by FCC, no later than July 1st annually (see Appendix A).
h. By signing this Agreement, DFD cer�fies the training facility is open to the public and the instruc�onal ac�vi�es agreed upon herein will not be fully funded by other sources.

Sec�on 3. PAYMENT FOR SERVICES
a. In considera�on of the services provided herein, FCC shall pay DFD 60% each academic year (July 1st through June 30th) of the state appor�onment earned due to eligible instruc�onal Full-Time Equivalent Student (FTES) hours (see Appendix B).
b. Above hours shall not exceed 50,000 Student Instruc�onal Hours (contact hours) per academic year during academic years when the California Community College Chancellor’s Office (CCCCO) implements appor�onment caps Page | 3
for its colleges. No�ce will be provided to DFD no later than October 30th annually if CCCCO appor�onment caps are in place for the upcoming academic year.
c. DFD shall submit to FCC an invoice for all mutually agreed upon instruc�onal FTES hours provided under this Agreement. FCC shall pay DFD the agreed contract price within the agreed upon �meline for the fiscal year, to be established by no later than July 1st annually (see Appendix C). Any adjustments to the fiscal year �meline must be presented a minimum of forty-five (45) days prior to the end of any given course sec�on. d. Instruc�onal FTES hours are defined as those hours reported on SCCCD's CCFS-320 Report, California Community Colleges Appor�onment Atendance Reports, which are subject to audit by SCCCD's independent auditor and the California Community Colleges Chancellor's Office.

Sec�on 4. INDEMNIFICATION
a. FCC agrees to indemnify, save, hold harmless, and at DFD request, defend DFD its officers, agents, and employees from any and all costs and expenses, damages, liabili�es, claims, and losses occurring or resul�ng to DFD in connec�on with the performance, or failure to perform, by FCC, its officers, agents, or employees under this Agreement, and from any and all costs and expenses, damages, liabili�es, claims, and losses occurring or resul�ng to any person, firm, or corpora�on who may be injured or damaged by the performance, or failure to perform, of FCC, its officers, agents, or employees under this Agreement.
b. DFD agrees to indemnify, save, hold harmless, and at FCC’S request, defend the FCC, its officers, agents, and employees from any and all costs and expenses, damages, liabili�es, claims, and losses occurring or resul�ng to FCC in connec�on with the performance, or failure to perform, by DFD its officers, agents, or employees under this Agreement, and from any and all costs and expenses, damages, liabili�es, claims, and losses occurring or resul�ng to any person, firm, or corpora�on who may be injured or damaged by the performance, or failure to perform, of DFD its officers, agents, or employees under this Agreement.
c. In the event of concurrent negligence on the part of FCC or any of its officers, officials, employees, agents or volunteers, and DFD or any of its officers, officials, employees, agents or volunteers, the liability for any and all such claims, demands and ac�ons in law or equity for such losses, fines, penal�es, forfeitures, costs and damages shall be appor�oned under the State of California's theory of compara�ve negligence as presently established or as may be modified herea�er.
d. This sec�on shall survive expira�on or termina�on of this Agreement.

Sec�on 5. INDEPENDENT CONTRACTOR
a. In performance of the work, du�es, and obliga�ons assumed by FCC under this Agreement, it is mutually understood and agreed that FCC, including all of FCC's officers, agents, and employees will always be ac�ng and performing as an independent contractor, and shall act in an independent capacity and not as an officer, agent, servant, employee, joint venturer, partner, or associate of DFD Furthermore, DFD shall have no right to control or supervise or direct the manner or method by which FCC shall perform its work and func�on. However, DFD shall retain the right to administer this Agreement to verify that FCC is performing its obliga�ons in accordance with the terms and condi�ons thereof. b. FCC and DFD shall comply with all applicable provisions of law and the rules and regula�ons, if any, of governmental authori�es having jurisdic�on over maters subject thereof. c. Because of its status as an independent contractor, FCC shall have no right to employment rights and benefits available to DFD employees. FCC shall be solely liable and responsible for providing to, or on behalf of, its employees with all legally required employee benefits. In addi�on, FCC shall be solely responsible and save DFD harmless from all maters rela�ng to payment of FCC's employees, including compliance with Social Security withholding and all other Page | 4
regulations governing such maters. It is acknowledged that during the term of this Agreement, FCC may be providing services to others unrelated to DFD or to this Agreement.

Sec�on 6. INSURANCE
a. Each party shall insure its ac�vi�es in connec�on with this Agreement and always maintain insurance with coverage and limit amounts reasonably necessary to protect itself against injuries and damages arising from the acts or omissions caused by each party, their respec�ve Boards, officers, employees, and agents in the performance of this Agreement.

This insurance requirement may be sa�sfied through a program of self-insurance, or insurance coverage afforded to public en��es through a Joint Powers Authority (JPA) risk pool. b. Without limi�ng the DFD right to obtain indemnifica�on from FCC or any third par�es, FCC, at its sole expense, shall maintain in full force and effect, the following insurance policies, or a program of self-insurance, including but not limited to, an insurance pooling arrangement or Joint Powers Agreement (JPA) throughout the term of the Agreement:

I. Commercial General Liability - Commercial General Liability Insurance with limits of not less than Two Million Dollars ($2,000,000.00) per occurrence and an annual aggregate of Four Million Dollars ($4,000,000.00). This policy shall be issued on a per occurrence basis. DFD may require specific coverage including completed opera�ons, products liability, contractual liability, Explosion-Collapse-Underground, fire legal liability, or any other liability insurance deemed necessary because of the nature of this Agreement.

II. Automobile Liability - Comprehensive Automobile Liability Insurance with limits of not less than One Million Dollars ($1,000,000.00) per accident for bodily injury and for property damage. Coverage should include any auto used in connec�on with this Agreement.

III. Professional Liability - If FCC employs licensed professional staff, (e.g., Ph.D., R.N., L.C.S.W., M.F.C.C.) in providing services, Professional Liability Insurance with limits of not less than One Million Dollars ($1,000,000.00) per occurrence, Three Million Dollars ($3,000,000.00) annual aggregate. FCC agrees that it shall maintain, at its sole expense, in full force and effect for a period of three (3) years following the termina�on of this Agreement, one or more policies of professional liability insurance with limits of coverage as specified herein.

IV. Worker's Compensa�on - A policy of Worker's Compensa�on insurance as may be required by the California Labor Code.

V. Molesta�on - Sexual abuse / molesta�on liability insurance with limits of not less than One Million Dollars ($1,000,000.00) per occurrence, Two Million Dollars ($2,000,000.00) annual aggregate. This policy shall be issued on a per occurrence basis.
c. Addi�onal Requirements Rela�ng to Insurance
FCC shall obtain endorsements to the Commercial General Liability insurance naming the DFD its officers, agents, and employees, individually and collec�vely, as addi�onal insured, but only insofar as the opera�ons under this Agreement are concerned. Such coverage for addi�onal insured shall apply as primary insurance and any other insurance, or selfinsurance, maintained by DFD its officers, agents, and employees shall be excess only and not contribu�ng with insurance provided under FCC's policies herein. This insurance shall not be cancelled or changed without a minimum of thirty (30) days’ advance writen no�ce given to DFD
FCC hereby waives its right to recover from DFD its officers, agents, and employees any amounts paid by the policy of worker’s compensa�on insurance required by this Agreement. FCC is solely responsible to obtain any endorsement to such policy that may be necessary to accomplish such waiver of subroga�on, but FCC’s waiver of subroga�on under this paragraph is effec�ve whether FCC obtains such an endorsement.

Page | 5
Within thirty (30) days from the date FCC signs and executes this Agreement, FCC shall provide cer�ficates of insurance and endorsement as stated above for all of the foregoing policies, as required herein, to the DFD sta�ng that such insurance coverage have been obtained and are in full force; that the DFD its officers, agents and employees will not be responsible for any premiums on the policies; that such Commercial General Liability insurance names the DFD its officers, agents and employees, individually and collec�vely, as addi�onal insured, but only insofar as the opera�ons under this Agreement are concerned; that such coverage for addi�onal insured shall apply as primary insurance and any other insurance, or self-insurance, maintained by DFD, its officers, agents and employees, shall be excess only and not contribu�ng with insurance provided under FCC's policies herein; and that this insurance shall not be cancelled or changed without a minimum of thirty (30) days advance, writen no�ce given to DFD
In the event FCC fails to always keep in effect insurance coverage as herein provided, DFD may, in addi�on to other remedies it may have, suspend, or terminate this Agreement upon the occurrence of such an event.

All policies shall be issued by admited insurers licensed to do business in the State of California, and such insurance shall be purchased from companies possessing a current A.M. Best, Inc. ra�ng of A FSC VII or beter.

Sec�on 7. MISCELLANEOUS PROVISIONS
a. If any provisions of this Agreement are found to be, or become, contrary to applicable law or regula�ons, or court decisions, FCC and DFD agree that the Agreement shall be renego�ated as it relates to said provision, and the remainder of the Agreement shall remain in full force and effect. b. Term and Termina�on. The term of this Agreement shall start on May 1, 2024, or upon date of full execu�on of the agreement if it is a�er May 1, 2024, and terminate on April 30, 2029. Notwithstanding the foregoing, this Agreement may be terminated at any �me, with or without cause, upon written no�ce given to the other party at least thirty (30) days prior to the end of the term in which classes are currently in session. In the event of such termina�on, each party shall fully pay and discharge all obliga�ons accruing to the other party up to and including the date of termina�on.

Neither party shall incur any addi�onal liability to the other by reason of such termina�on. c. Either party hereto maintains the right to cancel services prior to the beginning of each course at no cost to either party to this Agreement.
d. Nondiscrimina�on. To the extent required by controlling federal, state and local law, the par�es shall not employ discriminatory prac�ces in the provision of services, course instruc�on, employment of personnel, or in any other respect on the basis of race, religious creed, color, na�onal origin, ancestry, physical disability, mental disability, medical condi�on, marital status, sex, age, sexual orienta�on, ethnicity, status as a disabled veteran or veteran of the Vietnam era.
e. This Agreement supersedes all other agreements, oral or written, between the par�es hereto with respect to the use of the aforesaid facili�es or services and contains all covenants and agreements between the par�es with respect hereto. Each party to this Agreement acknowledges that no representa�ons, inducements, promises or agreements, oral or otherwise, have been made by any party, or by anyone ac�ng on behalf of any par�es, which are not embodied herein, and that no other agreement, statement, or promise not contained herein shall be valid or binding. Any modifica�on to this Agreement shall be effec�ve only if it is in wri�ng and signed by the DFD and FCC in the form of an Amendment to this Agreement.
f. Compliance with Law. In providing the services required under this Agreement, FCC shall always comply with all applicable laws of the United States, the State of California, the County of Fresno, and with all applicable regula�ons promulgated by federal, state, regional, or local administra�ve and regulatory agencies, now in force and as they may be enacted, issued, or amended during the term of this Agreement.

Page | 6
g. Governing Law and Venue. This Agreement shall be governed by, and construed and enforced in accordance with, the laws of the State of California, excluding, however, any conflict of laws rule which would apply the law of another jurisdic�on. Venue for purposes of the filing of any ac�on regarding the enforcement or interpreta�on of this Agreement and any rights and du�es hereunder shall be Fresno, California. h. Cumula�ve Remedies. No remedy or elec�on hereunder shall be deemed exclusive but shall, wherever possible, be cumula�ve with all other remedies at law or in equity.
i. No Third-Party Beneficiaries. The rights, interests, du�es, and obliga�ons defined within this Agreement are intended for the specific par�es hereto as iden�fied in the preamble of this Agreement. Notwithstanding anything stated to the contrary in this Agreement, it is not intended that any rights or interests in this Agreement benefit or flow to the interest of any third par�es.
j. Atorney's Fees. If either party is required to commence any proceeding or legal ac�on to enforce or interpret any term, covenant, or condi�on of this Agreement, the prevailing party in such proceeding or ac�on shall be en�tled to recover from the other party its reasonable atorney's fees and legal expenses. k. No�ce or correspondence required by this Agreement shall be delivered personally or by United States mail as follows:

Fresno City College, First Responder Campus City of Dinuba Fire Department Director Peter Cacossa Interim Fire Chief Greg Chastain 3300 East North Avenue 496 East Tulare Street
Fresno, CA 93725 Dinuba, CA 93618
l. The specific course(s) covered under this Agreement are described in the atached Appendix D and are incorporated herein by this reference.
m. DFD shall provide FCC with a request to add exis�ng course(s) or sec�ons with a minimum of 45 days advanced no�ce to FCC prior to the class start date. Each addi�onal course of instruc�on shall require a writen agreement to offer the course signed by the agency signatory or his or her designee as well as the FCC Vice President of Instruc�on or designee. The course details must be set forth in wri�ng as with the course(s) listed in Appendix D and will become atachments to this Agreement.
n. Electronic Signatures: The par�es agree that this Agreement may be executed by electronic signature as provided in this sec�on. An “electronic signature” means any symbol or process intended by an individual signing this Agreement to represent their signature, including but not limited to (1) a digital signature; (2) a faxed version of an original handwriten signature; or (3) an electronically scanned and transmited (for example, PDF document) of a handwriten signature.

Each electronic signature affixed or atached to this Agreement (1) is deemed equivalent to a valid original handwriten signature of the person signing this Agreement for all purposes, including but not limited to eviden�ary proof in any administra�ve or judicial proceeding, and (2) has the same force and effect as the valid original requirements of Civil Code sec�on 1633.5, subdivision (b), in the Uniform Electronic Transac�on Act (Civil Code, Division 3, Part 2, Title 2.5, beginning with sec�on 1633.1). Each party using a digital signature represents that it has undertaken and sa�sfied the requirements of Government Code sec�on 16.5, subdivision (a), paragraphs (1) through (5), and agrees that each other party may rely upon that representa�on. This Agreement is not condi�oned upon the par�es conduc�ng the transac�ons under it by electronic means and either party may sign this Agreement with an original handwriten signature.
o. This Agreement may be executed in any number of counterparts, each of which shall be deemed an original, but all of which together shall cons�tute one and the same Agreement, binding on the par�es according to its terms and condi�ons.

Page | 7
IN WITNESS WHEREOF, the par�es hereto have executed this Agreement in Fresno, California to be effec�ve upon the date of full execu�on of the contract.

AGENCY NAME: DINUBA FIRE DEPARTMENT
AGENCY SIGNATORS:

NAME & TITLE:

DATE:

ATTEST:

NAME & TITLE:

DATE:

NAME & TITLE:

DATE:

APPROVED AS TO LEGAL FORM:

AGENCY NAME:

Fresno City College, a college of the State Center Community College District AGENCY SIGNATORS:

NAME & TITLE:

DATE:

W. Andy Dunn, Interim Vice Chancellor of Finance and Administra�on ATTEST:

NAME & TITLE:

DATE:

Dr. Robert Pimentel, Fresno City College President
NAME & TITLE:

DATE:

APPROVED AS TO LEGAL FORM:

Kristen Corey, General Counsel, State Center Community College District Page | 8

APPENDIX A
Projected Student Atendance & Registra�on Records Schedule for 2024-2025

1. Training Hours & Student Applica�ons Agency Cut Off Date on the last Friday of each month:
a. Friday, July 26, 2024
b. Friday, August 30, 2024
c. Friday, September 27, 2024
d. Friday, October 25, 2024
e. Friday, November 29, 2024
f. Friday, December 27, 2024
g. Friday, January 31, 2025
h. Friday, February 28, 2025
i. Friday, March 28, 2025
j. Friday, April 25, 2025
k. Friday, May 30, 2025
l. Friday, June 27, 2025

2. Due date to FCC AJ or FIRET program staff is first Friday of the following month:
a. Friday, July 5, 2024
b. Friday, August 2, 2024
c. Friday, September 6, 2024
d. Friday, October 4, 2024
e. Friday, November 1, 2024
f. Friday, December 6, 2024
g. Friday, January 3, 2025
h. Friday, February 7, 2025
i. Friday, March 7, 2025
j. Friday, April 4, 2025
k. Friday, May 2, 2025
l. Friday, June 6, 2025

3. Deadlines for Any Final Student Applica�ons and Unresolved Academic and/or Financial Holds for the Sec�on:
a. Friday, May 24 or 31, 2024
b. Friday, November 22 or 29, 2024
c. Friday, May 23 or 30, 2025
A new schedule will be sent out every year no later than July 1st for all subsequent contract years, including 2025-2026, 2026-2027, 2027-2028, and 2028-2029.

Page | 9

APPENDIX B
FCC Payment Split with Agency
Fire Agencies - Payment is based on the number of FTES (Full-Time Equivalent Student) generated by the training hours submited. One FTES is equal to 525 contact hours, which are 50-minute hours. To calculate the number of FTES that the agency is paid for, we take the number of training hours and convert that into the number of contact hours (50-minute hours). We then divide that number by 525 to get the total number of FTES. The State of California pays an appor�onment rate per FTES. We split that with the agency 60/40.

Fire Agency Example:

Total Agency
Training Hours
Trainings Hours to
Contact Hours Contact Hours to FTES FTES to Appor�onment 1000 1000 x 60 / 50 = 1200 1200 / 525 = 2.28 2.28 x ($4840 x 60%) = $6,621.12 (gross revenue)
Fire agency students are awarded college units based on the number of training hours they complete. Units are calculated by conver�ng the training hours into contact hours, and the contact hours into units. There are 54 contact hours in one unit. Units are always rounded down.

Total Training Hours
to Contact Hours
Contact Hours to
Total Units Units to Registra�on Fees
Gross Revenue –
Registra�on Fees = Net
Revenue
100 x 60 / 50 = 120 120 / 54 = 2.22 rounded to

2.00 2.00 x $46.00 = $92.00 $6,621.12 - $92.00 =
$6,529.12
Police Agencies - Payment is based on the number of units completed by students taking ISA courses. Each ISA course has a unit value. Units are converted into contact hours, and contact hours are converted to FTES. One unit equals 54 contact hours, and there are 525 contact hours in one FTES.

Police Agency Example:

Total Agency
Training Units
Training Units to
Contact Hours Contact Hours to FTES FTES to Appor�onment 100 100 x 54 = 5400 5400 / 525 = 10.28 10.28 x ($4840 x 60%) = $29,853.12 (gross revenue)
Units to Registra�on Fees Gross Revenue – Registra�on Fees = Net Revenue 100 x $46.00 = $4,600 $29,853.12 - $4,600 = $25,253.12
The appor�onment amount changes annually and is based on the state budget. The amount is available on the California Community College Chancellor’s Office website.

Page | 10

APPENDIX C
Sec�on Schedules and Processing Timeframes for 2024-2025 and 2025-2026 AJ and FIRET:
• November 25, 2023-June 14, 2024 (All AJ & FIRET)
• May 25, 2024-December 13, 2024 (All AJ & FIRET)
• November 22, 2024-June 13, 2025 (All AJ & FIRET)
• May 23, 2025-December 12, 2025 (All AJ & FIRET)
• November 21, 2025-June 12, 2026 (All AJ & FIRET)
Paramedics ONLY:
• April 1, 2024-December 13, 2024 (FIRET-136 Only)
• March 31, 2025-December 12, 2025 (FIRET-136 Only)
• July 3, 2023-June 30, 2024 (Paramedic ONLY – Class 58) • January 2, 2024-December 31, 2024 (Paramedic ONLY – Class 59) • January 2, 2024-June 28, 2024 (Paramedic ONLY – Class 60) Projected Timelines for 2024-2025 Submission of Applica�ons and Hours, Registra�on and Grades, as well as 320 Reports, Invoicing, and Payments per sec�on
AJ & FIRET Sec�on Dates:

SUMMER 2024: 11/25/23-6/14/24
• Training Hours Cut Off for Agency: 5/24/24
• Training Hours Submited by Agency: 5/31/24
• Yellow Apps (ISA Sr. Program Specialist): 6/3/24-6/7/24 • Registra�ons (ISA Sr. Program Specialist): 6/10/24-6/12/24 • Posi�ve Atendance Forms (A&R): 6/13/24-6/14/24
• Grades & Atendance Entered (ISA Faculty Coordinator): 6/13/24-6/17/24 by noon • Due to DO: 6/28/24
• 320 Report Submited: 7/19/24
• A&R Send 320 Report to FCC Academy Director: 7/26/24
• FCC Academy Director Confirms and Authorizes Invoice Amounts per Agency: 8/2/24 • Agency Submit Invoice to FCC Academy Director: 8/9/24 • FCC Sends Invoice for Payment: 8/16/24
• SCCCD Sends Check to Agency: 8/26/24-9/6/24
SPRING 2025: 5/25/24-12/13/24
• Training Hours Cut Off for Agency: 11/22/24
• Training Hours Submited by Agency: 11/29/24
• Yellow Apps (ISA Sr. Program Specialist): 12/2/24-12/6/24 • Registra�ons (ISA Sr. Program Specialist): 12/9/24-12/11/24 • Posi�ve Atendance Forms (A&R): 12/12/24-12/13/24
• Grades & Atendance Entered (ISA Faculty Coordinator): 12/13/24-12/16/24 by noon • Due to DO: 12/27/24
• 320 Report Submited: 1/17/25
• A&R Send 320 Report to FCC Academy Director: 1/24/25
• FCC Academy Director Confirms and Authorizes Invoice Amounts per Agency: 1/31/25 • Agency Submit Invoice to FCC Academy Director: 2/7/25 • FCC Sends Invoice for Payment: 2/14/25
• SCCCD Sends Check to Agency: 2/17/25-2/28/25
Page | 11
APPENDIX C – CONTINUED
SUMMER 2025: 11/22/24-6/13/25
• Training Hours Cut Off for Agency: 5/23/25
• Training Hours Submited by Agency: 5/30/25
• Yellow Apps (ISA Sr. Program Specialist): 6/2/25-6/6/25 • Registra�ons (ISA Sr. Program Specialist): 6/9/25-6/11/25 • Posi�ve Atendance Forms (A&R): 6/12/25-6/13/25
• Grades & Atendance Entered (ISA Faculty Coordinator): 6/12/25-6/16/25 by noon • Due to DO: 6/27/25
• 320 Report Submited: 7/18/25
• A&R Send 320 Report to FCC Academy Director: 7/25/25
• FCC Academy Director Confirms and Authorizes Invoice Amounts per Agency: 8/1/25 • Agency Submit Invoice to FCC Academy Director: 8/8/25 • FCC Sends Invoice for Payment: 8/15/25
• SCCCD Sends Check to Agency: 8/25/25-9/6/25
PARAMEDIC Sec�on Dates:
• Student Names & IDs from Agency: 10 business days prior to the start of the sec�on • Registra�ons (Sr. Program Specialist): 5 business days prior to the start of the sec�on • Training Hours Cut Off for Agency: Last day of the sec�on • Training Hours Submited by Agency: Last day of the sec�on • Posi�ve Atendance Forms (A&R): within 2 business days of the end of the sec�on • Grades & Atendance Entered (ISA Coordinator): within 3 business days of the end of the sec�on • 320 Report Submited: 7/19/24, 1/17/25, 7/18/25, or 1/16/26 • A&R Send 320 Report to FCC Academy Director: 7/26/24, 1/24/25, 7/25/25, or 1/23/26 • FCC Academy Director Confirms and Authorizes Invoice Amount: 8/2/24, 1/31/25, 8/1/25, or 1/30/26 • Agency Submit Invoice to FCC Academy Director: 8/9/24, 2/7/25, 8/8/25, or 2/6/26 • FCC Sends Invoice for Payment: 8/16/24, 2/14/25, 8/15/25, or 2/13/26 • SCCCD Sends Check to Agency: 8/26/24-9/6/24, 2/24/25-3/7/25, 8/25/25-9/5/25, or 2/23/26-3/6/26 A new schedule will be sent out every year no later than July 1st for all subsequent contract years, including 2025-2026, 2026-2027, 2027-2028, and 2028-2029.

Page | 12

APPENDIX D - FIRE

FRESNO CITY COLLEGE

ISA COURSE OUTLINE
AGENCY: AGENCY NAME
This course is presented under the ISA contract between Fresno City College and the fire agency pursuant to the terms of said contract. The par�es agree to offer the course described herein, under the same terms and condi�ons as set forth in said contract.

COURSE TITLE: Advanced Firefighter Con�nuing Educa�on – Effec�ve Spring 2021 COURSE NUMBER: FIRET-233
COURSE HOURS: 24.12-80.1
UNITS: 0.14-1.0
DESCRIPTION:

Sa�sfies annual mandatory con�nuing educa�on requirements of local Fire Agencies, Fresno County Health Department, the California State Fire Marshal’s Office, and appropriate sec�ons of the California Code of Regula�ons; may be offered in seminar, lecture, and/or lab format; specific course deliver method to be determined by each respec�ve agency.

LEARNING OUTCOMES AND OBJECTIVES
Course Objec�ves

1. Given a classroom se�ng and using knowledge of the Fire Technology discipline, discuss technological advances and revisions to regula�ons and laws as they apply to the specific fire agency.

2. Given a laboratory se�ng, apply the physical skills to perform various job-related tasks required by the individual’s fire protec�on agency.

3. Given a simulated incident scenario, apply the appropriate strategy and tac�cs that will address the following incident priori�es: 1) life safety, 2) incident stabiliza�on and 3) property conserva�on.

4. Given classroom instruc�on, reading assignments, and laboratory ac�vi�es describe and apply the appropriate emergency medical treatment protocol for a given pa�ent scenario as per Fresno County EMS.

Course Student Learning Outcomes

1. Demonstrate the proper psychomotor skills and cogni�ve reasoning ability necessary to perform all job-related tasks. Expected SLO Performance: 70

2. Apply current industry best prac�ces rela�ve to modern fire protec�on and technology techniques within the scope of employment. Expected SLO Performance: 70
COURSE OUTLINE OF RECORD AVAILABLE ON CURRIQUNET: htps://fresno.curriqunet.com/publicsearch/ Page | 13

APPENDIX D - PARAMEDIC

FRESNO CITY COLLEGE

ISA COURSE OUTLINE
AGENCY: Fresno County EMS
These two courses are presented under the ISA contract between Fresno City College and the above agency pursuant to the terms of said contract. The par�es agree to offer the course described herein, under the same terms and condi�ons as set forth in said contract.

COURSE #1 TITLE: Emergency Medical Technician – Paramedic (Didac�c) COURSE NUMBER: FIRET-133
COURSE HOURS: 576
UNITS: 21.5
DESCRIPTION:

Designed to produce qualified and competent EMT - Paramedic educated and trained in all elements of prehospital advanced life support to the acutely ill or injured pa�ents; scope of prac�ce is in accordance with Title 22 of the California Code of Regula�ons.

LEARNING OUTCOMES AND OBJECTIVES
Course Objec�ves

1. Perform a scene size-up, iden�fying scene safety, manpower resources, and rescue needs.

2. Perform an ini�al assessment iden�fying and managing immediate life threats.

3. Perform detailed and on-going pa�ent evalua�ons and apply appropriate treatments.

4. Document and record pa�ent and treatment informa�on.

5. Interact appropriately with all other emergency responders.

6. Manage triage, treatment, transport of pa�ents in a mul�-casualty event.

7. Communicate with medical control and dispatch using a variety of electronic devices.

Course Student Learning Outcomes

1. Perform an ini�al assessment iden�fying and managing immediate life threats. Expected SLO Performance: 70

2. Perform detailed and on-going pa�ent evalua�ons. Expected SLO Performance: 70

3. Apply appropriate treatments. Expected SLO Performance: 70 COURSE OUTLINE OF RECORD AVAILABLE ON CURRIQUNET: htps://fresno.curriqunet.com/publicsearch/ Page | 14
APPENDIX D – PARAMEDIC (CONTINUED)
COURSE #2 TITLE: Emergency Medical Technician – Paramedic Clinical and Field Work COURSE NUMBER: FIRET-136
COURSE HOURS: 679.5
UNITS: 13.0
DESCRIPTION:

The student will rotate through two required se�ngs. The hospital rota�on consists of various departments including emergency, surgery, labor & delivery and pediatrics, specialty units and Advanced Cardiac Life Support (ACLS), cer�fica�on. The field, responding with assigned paramedic preceptors, the students will assess the scene, pa�ents and provide appropriate care. The rota�ons are required to produce qualified and competent EMT-Paramedics who are educated and trained in all elements of prehospital advanced life support to the acutely ill or injured pa�ents, in accordance with local protocols and Title 22 of the California Code of Regula�ons.

LEARNING OUTCOMES AND OBJECTIVES
Course Objec�ves

1. Perform a scene size-up, iden�fying scene safety, manpower resources, and rescue needs.

2. Perform an ini�al assessment iden�fying and managing immediate life threats.

3. Perform detailed and on-going pa�ent evalua�ons and apply appropriate treatments.

4. Document and record pa�ent and treatment informa�on.

5. Interact appropriately with all other emergency responders.

6. Manage triage, treatment, transport of pa�ents in a mul�-casualty event.

7. Communicate with medical control and dispatch using a variety of electronic devices.

Course Student Learning Outcomes

1. Perform an ini�al assessment iden�fying and managing immediate life threats. Expected SLO Performance: 70

2. Perform detailed and on-going pa�ent evalua�ons. Expected SLO Performance: 70

3. Apply appropriate treatments. Expected SLO Performance: 70 COURSE OUTLINE OF RECORD AVAILABLE ON CURRIQUNET: htps://fresno.curriqunet.com/publicsearch/ Page | 15

APPENDIX D - POLICE

POLICE ISA COURSE LIST - FRESNO CITY COLLEGE
All ISA courses are presented under the ISA contract between Fresno City College and the police agency are pursuant to the terms of said contract. The par�es agree to offer the courses described herein, under the same terms and condi�ons as set forth in said contract. Minimum contact hours must be met as defined in the Course Outline of Record.

Fresno County Sheriff’s Office:

AJ-233A Tac�cal Firearms (PSP)
AJ-233B Firearms - Tac�cal Rifle
AJ-233C Civil Procedure for Law Enf Officers
AJ-233F Wilderness Tracking
AJ-233G Electronic Weapons
AJ-233H Driving (PSP)
AJ-233I Court & Temporary Holding Facility
AJ-233J Advanced Officer Course
AJ-233K Arrest & Control Update
AJ-233L Training Conference
AJ-233M Patrol Canine Handler Update
AJ-233N Search and Rescue Training Update
AJ-233O Underwater S&R Update
AJ-233P S&R Inclement Weather Update
AJ-233Q Intro to Tac�cal Dispatcher Course
AJ-233R Response to Ac�ve Shooters Update
AJ-233S Training Conf Gang Update
AJ-233T Training Conf Ac�ve Shooter Update
AJ-233U Training Conf Emo�onal Survival Update
AJ-233V Officer Skills Orienta�on Update
AJ-233W Pursuit Interv Tech PIT Update
AJ-233X Cri�cal Incident Stress Debrief Update
AJ-233Y De-Escala�on Update
AJ-233Z Regular Basic Course Mod I
AJ-234 Adult Correc�ons Officer Core Course
AJ-234A Adult Corr Officer Core Enh Course
AJ-234B PC 832 Laws of Arrest
AJ-234C PC 932 Firearms
AJ-235 Res Officer - Firearms Update
AJ-235A Res Officer - Vehicle Trans Update
AJ-235B Res Officer Driver Aware < 100 Update
AJ-235C Res Officer - E.V.O.C. Update
AJ-235D Res Officer - C.P.R. / A.E.D. Update
AJ-235E Res Officer - First Aid Update
AJ-235F Res Officer - Elect & Imp Weap Update
AJ-235G Res Officer - Report Wri�ng Update
AJ-236 Use of Force Update
Clovis Police Department:

AJ-240 Arrest and Control Update
AJ-240A Tac�cal Rifle for Law Enforcement
AJ-240B Firearms Update
AJ-240D Driver Training - Emerg Vehicle Update
AJ-240E Bias Based Policing Update Training
AJ-240F Principled Policing Update
AJ-240G First Aid for Medical Injuries Update
AJ-240H CPR / AED Update Training
AJ-240I First Aid for Trauma�c Injuries Update
Page | 16
APPENDIX D – POLICE (CONTINUED)
Fresno Police Department:

AJ-245A Arrest & Control Techniques Update
AJ-245B Baton User Update
AJ-245C Canine Agitator
AJ-245D Detec�ve School
AJ-245E Driver Awareness Instructor
AJ-245F Driver Awareness Update
AJ-245G Driver Training Instructor
AJ-245H PIT Instructor
AJ-245I Driver Training/EVOC/PIT Update
AJ-245J Driver Training Simulator
AJ-245K Driving / Force Op�on Simulator Combo
AJ-245L Drug Facilitated Sexual Assault
AJ-245M Electronic Weapons
AJ-245N Firearms Instructor Update
AJ-245O Tac�cal Handgun
AJ-245P Tac�cal Rifle Advanced
AJ-245Q Tac�cal Rifle Update
AJ-245R Tac�cal Rifle 1st Responder
AJ-245S Tac�cal Shotgun
AJ-245T Tac�cal Handgun Advanced
AJ-245U First Aid & CPR Refresher
AJ-245V Force Op�on Simulator
AJ-245W Less Lethal Weapons
AJ-245X Mental Illness Awareness Refresher
AJ-245Y Officer Safety/Field Tac�cs
AJ-245Z Officer Safety/Field Tac�cs Update
AJ-246 Rifle Marksmanship and Sniper
AJ-246A Search/Arrest Warrant
AJ-246B Traffic Collision Inves�ga�on Update
AJ-246C Use of Force Update
AJ-246D Perishable Skills Program I
AJ-246E Perishable Skills Program II
AJ-246F Rifle Instructor
AJ-246G K9 Handler Update
AJ-246H MACTAC Mul� Assault Ctr Terr Act Cap
AJ-246I Basic Bicycle Patrol
AJ-246J Drug/Alcohol Stand Field Sobriety Upd
AJ-246K Crisis Interven�on Training
AJ-246L Cri�cal Incident Ar�cula�on Update
AJ-246M Residents’ Police Academy
AJ-246O Use of Force Update
AJ-246P Domes�c Violence Update
AJ-246Q MRDS-Miniaturized Red Dot Sight Oper
All approved Course Outlines of Record may be access via the following link:
htps://fresno.curriqunet.com/publicsearch/
Fire/Ambulance Services
420 East Tulare Street, Dinuba, CA 93618 www.dinuba.org E-Mail address: [email protected] City Manager’s Office
559/591-5904
Development Services
559/591-5906
Parks & Community Services
559/591-5940
City Attorney
559/437-1770
Public Works Services
559/591-5924
Fire/Ambulance Services
559/591-5931
Administrative Services
559/591-5900
Engineering Services
559/591-5906
Police Services
559/591-5914
To Whom It May Concern:

This email is to inform you that the City of Dinuba will not make any changes to our existing liability coverage to meet the minimum requirements of State Center Community College District. Furthermore, we will not provide a Separate Named Endorsement form, or a Named Waiver of Subrogation form as requested by State Center Community College District.

We request that our Instructional Service Agreement and Certificate of Insurance be routed for signature and board approval without the above referenced insurance items so that the start date of the contract is not delayed. We have, in good faith, provided a copy of our certificate of insurance for your records.

Sincerely,
Luis Patlan
City Manager
City Council Staff Report
Department: CITY CLERK February 13, 2024
To: Mayor and City Council
From: Maria Alaniz, City Clerk/Human Resources Director Subject: Approval of City Council Meeting Minutes (MA)

RECOMMENDATION
Council to review and approve the City Council meeting of January 23, 2024 as presented.

EXECUTIVE SUMMARY
None.

OUTSTANDING ISSUES
None.

DISCUSSION
None.

FISCAL IMPACT
None.

PUBLIC HEARING
None required.

ATTACHMENTS:

Description
City Council Meeting Minutes, January 23, 2024

City Council Staff Report
Department: PARKS AND COMMUNITY

SERVICES
February 13, 2024
To: Mayor and City Council
From: Stephanie Hurtado, Parks and Community Services Director Subject:

Resolution No. 2024-12 Approving a $10,000 Budget Amendment for the 2nd Annual BBQ & Brew Fest (SH)

RECOMMENDATION
Council takes the following action by one motion:

1. Adopt Resolution No. 2024-12 approving a budget amendment in the amount of $10,000 for the 2nd Annual BBQ and Brew Fest; and,

2. Approve fees and pricing for merchandise sales.

EXECUTIVE SUMMARY
The Parks and Community Services Department is hosting the 2nd Annual BBQ & Brew Fest on March 16th, 2024, at Rose Ann Vuich Park. The event last year was a great success. In order to expand the event, staff is requesting a budget amendment for an additional $10,000.

OUTSTANDING ISSUES
None.

DISCUSSION
The First Annual BBQ & Brew Fest hosted in August of 2023 was a great success.

There were 30 teams from all over the west coast, who participated in the Kansas City BBQ Society competition. The events consisted of 11 food vendors, 3 live bands, and 6 microbreweries from the valley. Staff received great feedback from the community.

Staff was successful in securing an earlier date with the Kansas City BBQ Society and will host the event March 16th, 2024. With the event being moved to avoid the central valley heat the 2024 BBQ & Brew Fest falls within our current 2023-2024 fiscal year. For this reason, staff are seeking approval from the City Council for an additional $10,000. Staff have sent out sponsorship letters and made contact with potential sponsors for this event but have yet to secure enough donations to offset the costs as we need to start paying vendors and purchasing items for the event.

During the event last year, the community expressed interest in merchandise such as BBQ and Brew Fest t-shirts, commemorative tasting glasses, and additional tokens sold separate from the adopted package deal. Staff have taken this suggestion into consideration and are proposing council adopt a merchandise range of $5.00 to $60.00 to allow flexibility in new merchandise each year. This year staff plan to sell event t-shirts for $20.00, a commemorative glass for $15.00 and (12) beverage tokens for $20.00. It is anticipated with these newly adopted fees we will bring in more revenue.

The 2023 cornhole tournament last year went well with 12 participating teams. The Grand Champion team took home the $200 grand prize and a trophy. The Reserve Champion team also received a trophy. With feedback from the community, staff are requesting City Council approve a Reserve Champion prize payout of $100. That funding would come out of the already adopted fee for registration for the tournament.

Staff believe this will entice more potential teams to come out and compete at this year’s tournament.

Staff requests that the City Council adopt Resolution No. 2024-12 enclosed as Attachment 'A' approving and adopting the budget amendment enclosed as Attachment 'B' for the 2nd Annual BBQ & Brew Fest.

FISCAL IMPACT
BBQ & Brew Fest
Additional $10,000.00 into the Special Events Division 403-960.1290 Merchandise Range $5.00 to $60.00
T-Shirt sales $20.00 per shirt
BBQ and Brew Commemorative Tasting Glass $15.00
(12) Beverage Tokens $25.00
Cornhole Tournament
Reserve Champion Payout $100.00 per team

PUBLIC HEARING
ATTACHMENTS:

Description
Attachment 'A' Resolution No. 2024-12
Attachment 'B' Budget Amendment for BBQ & Brew Fest
RESOLUTION 2024-12

A RESOLUTION OF THE COUNCIL OF THE CITY OF DINUBA

APPROVING AND ADOPTING THE BUDGET AMENDMENT TO
HOST THE 2024 BBQ & BREW FEST
WHEREAS, the FY 2023/2024 Annual Budget reflects the City of Dinuba’s ongoing commitment to providing core services to the community consistent with the strategic goals established by the City Council; and
WHEREAS, the FY 2023/24 Annual Budget; was approved by the City Council on June 27, 2023 by Resolution 2023-35 and any subsequent amendments must be approved by Resolution; and
WHEREAS, a budget amendment is necessary to host the 2024 BBQ & Brew Fest NOW, THEREFORE, BE IT RESOLVED, the Dinuba City Council hereby resolves that the FY 2023/2024 budget be amended to provide a $10,000 increase to the Summer Night Lights Program line item, which the BBQ & Brew Fest is expensed out of.

PASSED, APPROVED AND ADOPTED this 13 day of February 2024, at a regular meeting of the Dinuba City Council by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

BY: ATTEST:
_______________________ __________________________
Mayor of the City of Dinuba City Clerk

City Council Staff Report
Department: FINANCE SERVICES February 13, 2024
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
By: Maria Alaniz, City Clerk/Human Resources Director
Subject: Warrant Register January 26 & February 2 & 9, 2024 (KS)

RECOMMENDATION
Council to review and approve the Consent Calendar as presented.

EXECUTIVE SUMMARY
None.

OUTSTANDING ISSUES
None.

DISCUSSION
None.

FISCAL IMPACT
None.

PUBLIC HEARING
None required.

ATTACHMENTS:

Description
WR 01.26.2024
WR 02.02.2024
WR 02.09.2024
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.
22489-29541 4 Creeks DHS Construction
Oversight
Paid by Check #45423 09/18/2023 01/26/2024 01/26/2024 01/26/2024 9,590.00 22489-29765 4 Creeks DHS Construction
Oversight
Paid by Check #45423 10/13/2023 01/26/2024 01/26/2024 01/26/2024 2,891.25 22489-30160 4 Creeks DHS Construction
Oversight
Paid by Check #45423 11/14/2023 01/26/2024 01/26/2024 01/26/2024 5,003.75 20366-30157 4 creeks Kamm & Alta
Roundabout Design
Paid by Check #45423 12/14/2023 01/26/2024 01/26/2024 01/26/2024 3,524.75 20366-30596 4 creeks Kamm & Alta
Roundabout
Paid by Check #45423 12/14/2023 01/26/2024 01/26/2024 01/26/2024 12,300.25 22496-30620 4 Creeks Street Reconstruction Paid by Check #45423 12/19/2023 01/26/2024 01/26/2024 01/26/2024 49,840.94 23420-30633 4 Creeks Rose Ann Vuich Paid by Check #45423 12/19/2023 01/26/2024 01/26/2024 01/26/2024 5,798.75 Vendor 385 - 4 Creeks, Inc. Totals Invoices 7 $88,949.69 Vendor 72 - A-C Electric Company
FT0530-004 AC Electric Scada Storm Water
Upgrade
Paid by Check #45424 12/26/2023 01/26/2024 01/26/2024 01/26/2024 7,648.31 Vendor 72 - A-C Electric Company Totals Invoices 1 $7,648.31 Vendor 1143 - AAA Quality Services, Inc.
00344238 FY23/24-Parks-Portable Restroom
Srvc.-Centennial Park
Paid by Check #45425 01/13/2024 01/26/2024 01/26/2024 01/18/2024 01/26/2024 196.36 00344239 FY23/24-Parks-Portable Restroom
Rental/Srvc.-Nebraska Park
Paid by Check #45425 01/13/2024 01/26/2024 01/26/2024 01/18/2024 01/26/2024 280.13 Vendor 1143 - AAA Quality Services, Inc. Totals Invoices 2 $476.49 Vendor 1284 - Adams Ashby Group, Inc.
5203 General Admin Senior Meals
Program
Paid by Check #45426 11/08/2023 01/26/2024 01/26/2024 01/26/2024 750.00 5260 General Admin Senior Meals
Program
Paid by Check #45426 01/05/2024 01/26/2024 01/26/2024 01/26/2024 1,000.00 5261 General Admin El Monte
Revitalization
Paid by Check #45426 01/05/2024 01/26/2024 01/26/2024 01/26/2024 750.00 5262 General Admin Senior Meals
Program
Paid by Check #45426 01/05/2024 01/26/2024 01/26/2024 01/26/2024 1,000.00 Vendor 1284 - Adams Ashby Group, Inc. Totals Invoices 4 $3,500.00 Vendor 263 - Advantek Benefit Administrators
01/19/2024 01/19/2024 Funding Request Paid by Check #45427 01/19/2024 01/26/2024 01/26/2024 01/26/2024 33,515.09 Vendor 263 - Advantek Benefit Administrators Totals Invoices 1 $33,515.09 Vendor 2005 - All Star Elite Sports
3990 FY23/24-Youth Sports-Athletic
supp.- b-ball jersey reprints
Paid by Check #45428 01/18/2024 01/26/2024 01/26/2024 01/19/2024 01/26/2024 340.78 Vendor 2005 - All Star Elite Sports Totals Invoices 1 $340.78 Vendor 522 - Allstar Towing
40016 PD - Tow Service / DA2302947 /
LIC #8ZYE282
Paid by Check #45429 09/01/2023 01/26/2024 01/26/2024 01/26/2024 300.00 Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 1 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 40153 PD - Tow Service / DF2303775 /
LIC #7HUT504
Paid by Check #45429 11/10/2023 01/26/2024 01/26/2024 01/26/2024 200.00 40139 PD - Tow Service / DG2304359 /
LIC #SHLSLMN
Paid by Check #45429 12/24/2023 01/26/2024 01/26/2024 01/26/2024 600.00 Vendor 522 - Allstar Towing Totals Invoices 3 $1,100.00 Vendor 1058 - Alta District Historical Society, Inc.
2023/2024 Annual Membership Dues Paid by Check #45430 01/09/2024 01/26/2024 01/26/2024 01/26/2024 100.00 Vendor 1058 - Alta District Historical Society, Inc. Totals Invoices 1 $100.00 Vendor 119 - American Backflow Specialties
INV63956 American backflow Paid by Check #45431 11/30/2023 01/19/2024 01/19/2024 01/26/2024 3,026.06 Vendor 119 - American Backflow Specialties Totals Invoices 1 $3,026.06 Vendor 1538 - American River Benefit Administrators
#8461 1st Q 24 #8461 1st Q 2024 Paid by Check #45432 01/03/2024 01/26/2024 01/26/2024 01/26/2024 162.00 Vendor 1538 - American River Benefit Administrators Totals Invoices 1 $162.00 Vendor 351 - Anthem Blue Cross
000314831138 MEDDERS 975A79192 02/01/24-
02/29/24
Paid by Check #45433 01/04/2024 01/26/2024 01/26/2024 01/26/2024 132.70 000314837191 MAGYAR 792A24403 02/01/24-
02/29/24
Paid by Check #45434 01/04/2024 01/26/2024 01/26/2024 01/26/2024 100.60 000314840011 TYLER 299A24237 02/01/24-
02/29/24
Paid by Check #45435 01/04/2024 01/26/2024 01/26/2024 01/26/2024 100.60 000315068511 SANO 569W17892 02/01/24-
02/29/24
Paid by Check #45437 01/04/2024 01/26/2024 01/26/2024 01/26/2024 139.60 000316436237 TYLER 141A75193 02/01/24-
02/29/24
Paid by Check #45436 01/07/2024 01/26/2024 01/26/2024 01/26/2024 256.76 Vendor 351 - Anthem Blue Cross Totals Invoices 5 $730.26 Vendor 1995 - Aqua Pump and Motor Inc
1545 aqua A-Digejter Mixer Paid by Check #45438 01/16/2024 01/26/2024 01/26/2024 01/26/2024 2,076.87 Vendor 1995 - Aqua Pump and Motor Inc Totals Invoices 1 $2,076.87 Vendor 21 - Aramark Uniform Services Inc.
5031344241 FY23/24-Parks -Uniform
allowance /service-Week of
1/17/24
Paid by Check #45439 01/17/2024 01/26/2024 01/26/2024 01/18/2024 01/26/2024 55.45 Vendor 21 - Aramark Uniform Services Inc. Totals Invoices 1 $55.45 Vendor 665 - Christy Arias
JANUARY 2024 Anthem Reimb 01/01/2024-
01/31/2024
Paid by Check #45440 01/17/2024 01/26/2024 01/26/2024 01/26/2024 252.94 Vendor 665 - Christy Arias Totals Invoices 1 $252.94
Vendor 17 - AT&T
939105447501/24 CS Telephone 12/10/23-01/09/24 Paid by Check #45441 01/10/2024 01/26/2024 01/26/2024 01/26/2024 29.28 939106901201/24 Sportsplex - Telephone 12/10/23-
01/09/24
Paid by Check #45442 01/10/2024 01/26/2024 01/26/2024 01/26/2024 77.56 939105446201/24 DSC Telephone 12/11/23-
01/10/24
Paid by Check #45443 01/11/2024 01/26/2024 01/26/2024 01/26/2024 92.61 Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 2 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 939105474401/24 Parks Telephone12/11/23-
01/10/24
Paid by Check #45444 01/11/2024 01/26/2024 01/26/2024 01/26/2024 251.14 Vendor 17 - AT&T Totals Invoices 4 $450.59
Vendor 1044 - AutoZone, Inc.
2833242397 auto zone U-11 Paid by Check #45445 01/03/2024 01/26/2024 01/26/2024 01/26/2024 170.46 Vendor 1044 - AutoZone, Inc. Totals Invoices 1 $170.46
Vendor 328 - Bernard Professional Transcription Services DM2203341 PD - Transcript Service /
DM2203341 & DF2204413
Paid by Check #45446 01/18/2024 01/26/2024 01/26/2024 01/26/2024 119.50 Vendor 328 - Bernard Professional Transcription Services Totals Invoices 1 $119.50 Vendor 822 - Boundtree Medical LLC
85209396 Supplies Paid by Check #45447 01/08/2024 01/26/2024 01/26/2024 01/26/2024 54.19 85209397 Supplies Paid by Check #45447 01/08/2024 01/26/2024 01/26/2024 01/26/2024 174.00 85212787 Supplies Paid by Check #45447 01/10/2024 01/26/2024 01/26/2024 01/26/2024 26.58 85215825 Supplies Paid by Check #45447 01/12/2024 01/26/2024 01/26/2024 01/26/2024 910.60 Vendor 822 - Boundtree Medical LLC Totals Invoices 4 $1,165.37 Vendor 116 - BSK Analytical Laboratories
AH01211 bsk water testing Paid by Check #45448 01/15/2024 01/26/2024 01/26/2024 01/26/2024 55.00 AH00761 bsk water testing Paid by Check #45448 01/17/2024 01/26/2024 01/26/2024 01/26/2024 176.00 AH00858 bsk water testing Paid by Check #45448 01/17/2024 01/26/2024 01/26/2024 01/26/2024 132.00 AH01463 bsk water testing Paid by Check #45448 01/20/2024 01/26/2024 01/26/2024 01/26/2024 176.00 Vendor 116 - BSK Analytical Laboratories Totals Invoices 4 $539.00 Vendor 364 - California Building Standards Commission
Oct -Dec 2023 California Building standards Paid by Check #45449 01/19/2024 01/26/2024 01/26/2024 01/26/2024 211.50 Vendor 364 - California Building Standards Commission Totals Invoices 1 $211.50 Vendor 333 - Cintas Corporation No. 2
5193285611 CS supplies Paid by Check #45450 01/17/2024 01/26/2024 01/26/2024 01/26/2024 21.61 Vendor 333 - Cintas Corporation No. 2 Totals Invoices 1 $21.61 Vendor 170 - Comcast
0148160 01/11/24 1390 E ELIZABETH WAY OFC
01/16/24-02/15/24
Paid by Check #45452 01/11/2024 01/26/2024 01/26/2024 01/26/2024 276.83 0148178 01/12/24 680 S ALTA AVE OFC 01/17/24-
02/16/24
Paid by Check #45451 01/12/2024 01/26/2024 01/26/2024 01/26/2024 584.94 Vendor 170 - Comcast Totals Invoices 2 $861.77
Vendor 737 - Courts and Greens
4 courts and greens KC vista park
BB project
Paid by Check #45525 12/06/2023 12/15/2023 12/15/2023 01/26/2024 20,668.51 Vendor 737 - Courts and Greens Totals Invoices 1 $20,668.51 Vendor 1933 - Danny's Diesel Repair
19042 dannys opacity tests and clean
truck checks
Paid by Check #45453 12/27/2023 01/26/2024 01/26/2024 01/26/2024 1,200.00 Vendor 1933 - Danny's Diesel Repair Totals Invoices 1 $1,200.00 Vendor 999 - DavisFarr LLP
Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 3 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 15937 Services for November 2023
GASB 34 Infrastructure Update
6/30/23
Paid by Check #45454 12/14/2023 01/26/2024 01/26/2024 01/26/2024 1,400.00 Vendor 999 - DavisFarr LLP Totals Invoices 1 $1,400.00
Vendor 2037 - DCS Testing & Equipment
20178 Fire Hose Testing Paid by Check #45455 01/03/2024 01/26/2024 01/26/2024 01/26/2024 2,833.60 Vendor 2037 - DCS Testing & Equipment Totals Invoices 1 $2,833.60 Vendor 1035 - De Lage Landen Public Finance
81842452 Jan/Feb 2024 Paid by EFT #2767 01/20/2024 01/26/2024 01/26/2024 01/26/2024 389.92 Vendor 1035 - De Lage Landen Public Finance Totals Invoices 1 $389.92 Vendor 71 - Department of Conservation
Oct-Nov 2023 Dep. of Conv. Paid by Check #45456 01/22/2024 01/26/2024 01/26/2024 01/26/2024 621.05 Vendor 71 - Department of Conservation Totals Invoices 1 $621.05 Vendor 550 - Division of the State Architect
Oct-Dec 2023 Division quarterly reporting of
fees
Paid by Check #45457 01/22/2024 01/26/2024 01/26/2024 01/26/2024 39.20 Vendor 550 - Division of the State Architect Totals Invoices 1 $39.20 Vendor 552 - Dragnet Pest Control
1283-07 01-24 FY23/24-Senior Center-Pest
control services-Jan.

Paid by Check #45458 01/12/2024 01/26/2024 01/26/2024 01/12/2024 01/26/2024 68.00 Vendor 552 - Dragnet Pest Control Totals Invoices 1 $68.00 Vendor 62 - Ed Dena's Auto Center
Stock #203237 2023 Chevy Tahoe Paid by Check #45459 01/24/2024 01/26/2024 01/26/2024 01/26/2024 55,902.98 Vendor 62 - Ed Dena's Auto Center Totals Invoices 1 $55,902.98 Vendor 309 - Elbert Distributing
24084450 elbert distributing inventory Paid by Check #45460 01/05/2024 01/26/2024 01/26/2024 01/26/2024 146.08 Vendor 309 - Elbert Distributing Totals Invoices 1 $146.08 Vendor 280 - Entersect
1223EP311991 PD - December 2023 Paid by Check #45461 12/31/2023 01/26/2024 01/26/2024 01/26/2024 100.00 Vendor 280 - Entersect Totals Invoices 1 $100.00
Vendor 306 - Executive Communication Systems
35155K PD - 02/01/2024 - 01/31/2025
Maintenance
Paid by Check #45462 01/05/2024 01/26/2024 01/26/2024 01/26/2024 3,224.00 Vendor 306 - Executive Communication Systems Totals Invoices 1 $3,224.00 Vendor 235 - Ferguson Enterprises, LLC
1832145 ferguson water divison Paid by Check #45463 01/18/2024 01/26/2024 01/26/2024 01/26/2024 902.18 1837637 ferguson water Paid by Check #45463 01/18/2024 01/26/2024 01/26/2024 01/26/2024 498.12 1837639 Ferguson water dept Paid by Check #45463 01/18/2024 01/26/2024 01/26/2024 01/26/2024 270.08 1837744 Ferguson water dept Paid by Check #45463 01/19/2024 01/26/2024 01/26/2024 01/26/2024 990.00 Vendor 235 - Ferguson Enterprises, LLC Totals Invoices 4 $2,660.38 Vendor 1703 - Dennis Fernandez
dennis2ndpair dennis 2nd pair boots Paid by Check #45464 01/13/2024 01/26/2024 01/26/2024 01/26/2024 150.00 Vendor 1703 - Dennis Fernandez Totals Invoices 1 $150.00 Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 4 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 1431 - Patricia Hartman
FEBRUARY 2024 Anthem Reimb 02/01/2024-
02/29/2024
Paid by Check #45465 01/23/2024 01/26/2024 01/26/2024 01/26/2024 132.70 Vendor 1431 - Patricia Hartman Totals Invoices 1 $132.70 Vendor 139 - Henry Schein Inc.
67679098 Supplies Paid by Check #45466 01/02/2024 01/26/2024 01/26/2024 01/26/2024 161.71 68522909 Supplies Paid by Check #45466 01/08/2024 01/26/2024 01/26/2024 01/26/2024 187.00 69434141 Supplies Paid by Check #45466 01/12/2024 01/26/2024 01/26/2024 01/26/2024 958.99 Vendor 139 - Henry Schein Inc. Totals Invoices 3 $1,307.70 Vendor 1747 - KRC Safety Co Inc
62387 krc traffic design Paid by Check #45467 01/11/2024 01/26/2024 01/26/2024 01/26/2024 861.27 62410 krc post reflector Paid by Check #45467 01/12/2024 01/26/2024 01/26/2024 01/26/2024 626.15 62434 krc barricade Paid by Check #45467 01/17/2024 01/26/2024 01/26/2024 01/26/2024 223.40 Vendor 1747 - KRC Safety Co Inc Totals Invoices 3 $1,710.82 Vendor 281 - Law and Associates Investigations
24-011 PD - Background - Jose Garcia Paid by Check #45468 01/19/2024 01/26/2024 01/26/2024 01/26/2024 800.00 Vendor 281 - Law and Associates Investigations Totals Invoices 1 $800.00 Vendor 449 - Les Schwab Tire Centers of Central California 55100330273 schwab back cty ht Paid by Check #45469 01/18/2024 01/26/2024 01/26/2024 01/26/2024 1,322.34 55100330292 les schwab T-19 Paid by Check #45469 01/18/2024 01/26/2024 01/26/2024 01/26/2024 776.40 Vendor 449 - Les Schwab Tire Centers of Central California Totals Invoices 2 $2,098.74 Vendor 89 - Liebert Cassidy Whitmore
257620 DI030-00001 General/Client
Matters December 2023
Paid by Check #45470 12/31/2023 01/26/2024 01/26/2024 01/26/2024 1,339.50 258197 DI030-00023 Client Matters
December 2023
Paid by Check #45470 12/31/2023 01/26/2024 01/26/2024 01/26/2024 212.50 258214 DI030-00024 Client Matters
December 2023
Paid by Check #45470 12/31/2023 01/26/2024 01/26/2024 01/26/2024 1,360.50 258233 DI030-00025 Client Matters
December 2023
Paid by Check #45470 12/31/2023 01/26/2024 01/26/2024 01/26/2024 1,232.50 258247 DI030-00026 Client Matters
December 2023
Paid by Check #45470 12/31/2023 01/26/2024 01/26/2024 01/26/2024 2,200.50 Vendor 89 - Liebert Cassidy Whitmore Totals Invoices 5 $6,345.50 Vendor 2039 - MAACO Collision Repair & Auto Painting
RO63249 PD - Unit #9 Restoration - 2009
Tahoe/Unit - Evidence Tech.

Paid by Check #45471 12/27/2023 01/26/2024 01/26/2024 01/26/2024 3,455.19 Vendor 2039 - MAACO Collision Repair & Auto Painting Totals Invoices 1 $3,455.19 Vendor 1723 - Matson Alarm Co, Inc.
4297182 FY23/24-Sportsplex-2/1/24-
2/29/24-monitoring alarm system
srvc.

Paid by Check #45472 02/01/2024 01/26/2024 01/26/2024 01/22/2024 01/26/2024 106.00 Vendor 1723 - Matson Alarm Co, Inc. Totals Invoices 1 $106.00 Vendor 1873 - Medallion Supply, Inc
Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 5 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 9130-1075825 medallion 100 wire Paid by Check #45473 11/27/2023 01/26/2024 01/26/2024 01/26/2024 2,965.66 Vendor 1873 - Medallion Supply, Inc Totals Invoices 1 $2,965.66 Vendor 589 - Rosa Montanez
FEBRUARY 2024 Anthem Reimb 02/01/2024-
02/29/2024
Paid by Check #45474 01/23/2024 01/26/2024 01/26/2024 01/26/2024 296.26 Vendor 589 - Rosa Montanez Totals Invoices 1 $296.26
Vendor 22 - Moore Twining Associates Inc.
4135230 moore in-house Paid by Check #45475 01/16/2024 01/26/2024 01/26/2024 01/26/2024 249.00 4135366 moore industrial Paid by Check #45475 01/19/2024 01/26/2024 01/26/2024 01/26/2024 88.00 Vendor 22 - Moore Twining Associates Inc. Totals Invoices 2 $337.00 Vendor 2040 - MRC, Inc
112770-001-02 Viscaya Project -GameTime Paid by Check #45476 12/01/2023 01/26/2024 01/26/2024 01/26/2024 39,747.51 Vendor 2040 - MRC, Inc Totals Invoices 1 $39,747.51
Vendor 954 - Office Overload Printing & Design
18202 Inspection Forms Paid by Check #45477 01/16/2024 01/26/2024 01/26/2024 01/26/2024 295.01 Vendor 954 - Office Overload Printing & Design Totals Invoices 1 $295.01 Vendor 1708 - James Olvera
FEBRUARY 2024 Anthem Reimb 02/01/2024-
02/29/2024
Paid by Check #45478 01/17/2024 01/26/2024 01/26/2024 01/26/2024 289.95 Vendor 1708 - James Olvera Totals Invoices 1 $289.95
Vendor 2033 - Orange Coast Title Company of Southern California 1277 Second RFD Orange Coast refund Paid by Check #45479 01/19/2024 01/26/2024 01/26/2024 01/26/2024 648.00 Vendor 2033 - Orange Coast Title Company of Southern California Totals Invoices 1 $648.00 Vendor 1773 - Pace Supply Corp.
199124157-1 pace supplies Paid by Check #45480 01/08/2024 01/26/2024 01/26/2024 01/26/2024 14,408.84 Vendor 1773 - Pace Supply Corp. Totals Invoices 1 $14,408.84 Vendor 76 - Pacific Gas & Electric
2257627333201/24 Parks 425 S ALTA AVE 12/05/23-
01/03/24
Paid by Check #45496 01/04/2024 01/26/2024 01/26/2024 01/26/2024 9.16 4475716051801/24 180 W Merced STE A 12/08/2023-
01/07/2024
Paid by Check #45481 01/08/2024 01/26/2024 01/26/2024 01/26/2024 574.63 7681012419801/24 180 W Merced STE C 10/08/2023-
01/07/2024
Paid by Check #45482 01/08/2024 01/26/2024 01/26/2024 01/26/2024 151.64 9750865237301/24 180 W Merced St STE B
10/08/2023-01/07/2024
Paid by Check #45483 01/08/2024 01/26/2024 01/26/2024 01/26/2024 49.66 1693144969401/24 Parks N/KAMM E/GREEN 12/09/23
-01/08/24
Paid by Check #45495 01/09/2024 01/26/2024 01/26/2024 01/26/2024 128.87 1834091213001/24 100 N/MARSHALL AVE 12/08/23-
01/08/24
Paid by Check #45485 01/09/2024 01/26/2024 01/18/2024 01/26/2024 2.03 3396308460401/24 L & L S/KAMM & O ST 12/09/23-
01/08/24
Paid by Check #45498 01/09/2024 01/26/2024 01/26/2024 01/26/2024 4.76 4964113683001/24 MILSAP & MYRTLE ALLEY
12/08/23-01/07/24
Paid by Check #45487 01/09/2024 01/26/2024 01/18/2024 01/26/2024 137.36 Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 6 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 5167308560401/24 S/E KAMM & ALTA 12/09/23-
01/08/24
Paid by Check #45489 01/09/2024 01/26/2024 01/18/2024 01/26/2024 152.44 6021181187601/24 Sportsplex - 201 N URUAPAN
WAY 12/08/23-01/07/24
Paid by Check #45499 01/09/2024 01/26/2024 01/26/2024 01/26/2024 1,655.09 6724721106201/24 TULARE & L ST 12/09/23-
01/08/24
Paid by Check #45490 01/09/2024 01/26/2024 01/18/2024 01/26/2024 317.22 6766387770101/24 TULARE & L ST 12/09/23-
01/08/24
Paid by Check #45491 01/09/2024 01/26/2024 01/18/2024 01/26/2024 109.18 7748430711901/24 Parks 1133 S COLLEGE AVE
12/09/23-01/08/24
Paid by Check #45501 01/09/2024 01/26/2024 01/26/2024 01/26/2024 25.80 8744095279101/24 301 E KAMM AVE 12/09/23-
01/08/24
Paid by Check #45493 01/09/2024 01/26/2024 01/18/2024 01/26/2024 33.30 9459141832501/24 L & L W/COLLEGE 100
N/MARSHALL 12/09/23-01/08/24
Paid by Check #45503 01/09/2024 01/26/2024 01/26/2024 01/26/2024 2.08 1349716235701/24 KAMM & GREEN 12/09/23-
01/08/24
Paid by Check #45484 01/10/2024 01/26/2024 01/18/2024 01/26/2024 2,200.13 2946520700801/24 L & L 12/11/23-01/09/24 Paid by Check #45497 01/10/2024 01/26/2024 01/26/2024 01/26/2024 126.79 5027356573401/24 RANDLE AVE S/EL MONTE
12/11/23-01/09/24
Paid by Check #45488 01/10/2024 01/26/2024 01/18/2024 01/26/2024 59.57 7314274871101/24 CS & Parks 12/04/23-01/02/24 Paid by Check #45500 01/10/2024 01/26/2024 01/26/2024 01/26/2024 2,924.29 8474719951501/24 ALTA & KAMM AVE 12/10/23-
01/09/24
Paid by Check #45492 01/10/2024 01/26/2024 01/18/2024 01/26/2024 51.61 1557710974501/24 Parks 1851 E KAMM AVE
12/11/23-01/09/24
Paid by Check #45494 01/11/2024 01/26/2024 01/26/2024 01/26/2024 1,588.77 2073277197501/24 1088 E KAMM AVE 12/11/23-
01/09/24
Paid by Check #45486 01/11/2024 01/26/2024 01/18/2024 01/26/2024 874.26 8319024072701/24 Parks SW SW 16-16-24 12/11/23-
01/09/24
Paid by Check #45502 01/11/2024 01/26/2024 01/26/2024 01/26/2024 25.71 Vendor 76 - Pacific Gas & Electric Totals Invoices 23 $11,204.35 Vendor 265 - Pape Machinery Inc.
14992162 pape U-06 Paid by Check #45504 01/09/2024 01/26/2024 01/26/2024 01/26/2024 384.39 Vendor 265 - Pape Machinery Inc. Totals Invoices 1 $384.39 Vendor 686 - Elva Patino
Elva CSMFO Conf CSFMO Anaheim 01/30/24-
02/02/24
Paid by Check #45505 01/19/2024 01/26/2024 01/26/2024 01/26/2024 333.42 Vendor 686 - Elva Patino Totals Invoices 1 $333.42
Vendor 7 - Pena's Disposal Services
792370 FY23/24-Parks-Yard waste
disposal -Vuich Park
Paid by Check #45506 01/19/2024 01/26/2024 01/26/2024 01/19/2024 01/26/2024 397.46 Vendor 7 - Pena's Disposal Services Totals Invoices 1 $397.46 Vendor 688 - Rogelio Ramirez
JANUARY 2024 Anthem Reimb 01/01/2024-
01/31/2024
Paid by Check #45507 01/23/2024 01/26/2024 01/26/2024 01/26/2024 330.55 Vendor 688 - Rogelio Ramirez Totals Invoices 1 $330.55
Vendor 221 - Rene G. Ortega Concrete
Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 7 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 2650 ortega concrete demo haul and
repair
Paid by Check #45508 01/11/2024 01/26/2024 01/26/2024 01/26/2024 8,200.00 Vendor 221 - Rene G. Ortega Concrete Totals Invoices 1 $8,200.00 Vendor 1526 - Robert Soria Trucking
15374 Robert soria Paid by Check #45509 01/12/2024 01/26/2024 01/26/2024 01/26/2024 496.00 15375 Robert Soria Paid by Check #45509 01/17/2024 01/26/2024 01/26/2024 01/26/2024 624.00 Vendor 1526 - Robert Soria Trucking Totals Invoices 2 $1,120.00 Vendor 761 - Rod's Custom Signs Inc.
15052 Sign Ranch Kamm & Alta signs Paid by Check #45510 12/01/2023 01/26/2024 01/26/2024 01/26/2024 615.56 Vendor 761 - Rod's Custom Signs Inc. Totals Invoices 1 $615.56 Vendor 1677 - Rodeo Wild West
179616 Rodeo boots Ricardo Diaz Paid by Check #45511 01/22/2024 01/26/2024 01/26/2024 01/26/2024 150.00 Vendor 1677 - Rodeo Wild West Totals Invoices 1 $150.00 Vendor 1707 - RRM Design Group
2249-01-1223 rrm dinuba dowtown civic sq
conceptual plan
Paid by Check #45512 01/19/2024 01/26/2024 01/26/2024 01/26/2024 4,366.00 Vendor 1707 - RRM Design Group Totals Invoices 1 $4,366.00 Vendor 957 - Shred-It USA LLC
8005904147 PD - Shred Service - 01/03/2024 Paid by Check #45513 01/18/2024 01/26/2024 01/26/2024 01/26/2024 141.90 Vendor 957 - Shred-It USA LLC Totals Invoices 1 $141.90 Vendor 86 - SWRCB
Juan 31025 SWRCB training Paid by Check #45514 01/19/2024 01/26/2024 01/26/2024 01/26/2024 90.00 Vendor 86 - SWRCB Totals Invoices 1 $90.00
Vendor 1447 - Monte Sylvester
FEBRUARY 2024 Anthem Reimb 02/01/2024-
02/29/2024
Paid by Check #45515 01/24/2024 01/26/2024 01/26/2024 01/26/2024 370.13 Vendor 1447 - Monte Sylvester Totals Invoices 1 $370.13 Vendor 717 - TMI Research Services
CITYOD 23-12-31 SERVICE MONTH DECEMBER
2023
Paid by Check #45516 12/31/2023 01/26/2024 01/26/2024 01/26/2024 510.00 Vendor 717 - TMI Research Services Totals Invoices 1 $510.00 Vendor 1098 - Tyler Technologies
045-450223 tyler eLicense and ePermits setup
and training
Paid by Check #45517 12/27/2023 01/26/2024 01/26/2024 01/26/2024 195.00 045-450764 tyler project managment Paid by Check #45517 12/29/2023 01/26/2024 01/26/2024 01/26/2024 390.00 Vendor 1098 - Tyler Technologies Totals Invoices 2 $585.00 Vendor 950 - United States Treasury
12/31/2023 4th Q EXCISE TAX 4th QTR 2023 Paid by EFT #2794 12/31/2023 01/23/2024 01/23/2024 01/23/2024 616.53 Vendor 950 - United States Treasury Totals Invoices 1 $616.53 Vendor 273 - US Bank
520034232 January 2024 Paid by Check #45518 01/12/2024 01/26/2024 01/26/2024 01/26/2024 144.38 Vendor 273 - US Bank Totals Invoices 1 $144.38
Vendor 1702 - US Bank Corporate Payment System
Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 8 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 0391 01/11/2024 CRYSTAL Paid by EFT #2772 01/11/2024 01/24/2024 01/24/2024 01/24/2024 674.94 0417 01/11/2024 MAYRA Paid by EFT #2783 01/11/2024 01/24/2024 01/24/2024 01/24/2024 150.78 0425 01/11/2024 ALEXIS Paid by EFT #2782 01/11/2024 01/24/2024 01/24/2024 01/24/2024 141.65 0714 1/11/2024 GREG Paid by EFT #2763 01/11/2024 01/24/2024 01/24/2024 01/24/2024 82.00 0745 01/11/2024 RECREATION Paid by EFT #2773 01/11/2024 01/24/2024 01/24/2024 01/24/2024 154.27 0817 01/11/2024 PUBLIC WORKS Paid by EFT #2785 01/11/2024 01/24/2024 01/24/2024 01/24/2024 874.95 0839 01/11/2024 MARIA Paid by EFT #2784 01/11/2024 01/24/2024 01/24/2024 01/24/2024 742.25 0961 01/11/2024 RUBEN Paid by EFT #2774 01/11/2024 01/24/2024 01/24/2024 01/24/2024 317.55 2192 01/11/2024 MARICELA Paid by EFT #2775 01/11/2024 01/24/2024 01/24/2024 01/24/2024 119.68 3091 01/11/2024 KARINA Paid by EFT #2768 01/11/2024 01/24/2024 01/24/2024 01/24/2024 460.34 3437 1/11/2024 FIRE Paid by EFT #2762 01/11/2024 01/24/2024 01/24/2024 01/24/2024 284.00 3780 01/11/2024 ELIJAH Paid by EFT #2776 01/11/2024 01/24/2024 01/24/2024 01/24/2024 1,755.36 4210 1/11/2024 MICHELLE Paid by EFT #2766 01/11/2024 01/24/2024 01/24/2024 01/24/2024 2,725.30 4438 01/11/2024 LUZ Paid by EFT #2779 01/11/2024 01/24/2024 01/24/2024 01/24/2024 228.53 4533 01/11/2024 STEPHANIE Paid by EFT #2777 01/11/2024 01/24/2024 01/24/2024 01/24/2024 1,744.56 4584 01/11/2024 LUPE Paid by EFT #2770 01/11/2024 01/24/2024 01/24/2024 01/24/2024 53.15 4668 01/11/2024 POLICE Paid by EFT #2780 01/11/2024 01/24/2024 01/24/2024 01/24/2024 79.99 4970 01/11/2024 MICHELE Paid by EFT #2778 01/11/2024 01/24/2024 01/24/2024 01/24/2024 229.48 5374 01/11/2024 JACKIE Paid by EFT #2769 01/11/2024 01/24/2024 01/24/2024 01/24/2024 391.07 5855 1/11/2024 DUSTIN Paid by EFT #2764 01/11/2024 01/24/2024 01/24/2024 01/24/2024 690.99 6020 01/11/2024 DENIS Paid by EFT #2787 01/11/2024 01/24/2024 01/24/2024 01/24/2024 556.97 6393 01/11/2024 BRANDON Paid by EFT #2786 01/11/2024 01/24/2024 01/24/2024 01/24/2024 620.16 6510 1/11/2024 JOANNE Paid by EFT #2765 01/11/2024 01/24/2024 01/24/2024 01/24/2024 3,093.45 6619 01/11/2024 JHO Paid by EFT #2790 01/11/2024 01/24/2024 01/24/2024 01/24/2024 149.00 6999 01/11/2024 STEVE Paid by EFT #2788 01/11/2024 01/24/2024 01/24/2024 01/24/2024 852.17 7832 01/11/2024 DANIEL Paid by EFT #2771 01/11/2024 01/24/2024 01/24/2024 01/24/2024 770.90 7961 01/11/2024 THADDEUS Paid by EFT #2781 01/11/2024 01/24/2024 01/24/2024 01/24/2024 318.72 8962 01/11/2024 ELVA Paid by EFT #2789 01/11/2024 01/24/2024 01/24/2024 01/24/2024 61.56 Vendor 1702 - US Bank Corporate Payment System Totals Invoices 28 $18,323.77 Vendor 1991 - Valley Entry Systems
44339 PD - Parking Lot Gate Repairs Paid by Check #45519 01/16/2024 01/26/2024 01/26/2024 01/26/2024 308.00 Vendor 1991 - Valley Entry Systems Totals Invoices 1 $308.00 Vendor 354 - Verizon Wireless
9953841254 PD - 12/11/2023 - 01/10/2024
Billing Charges
Paid by Check #45520 01/10/2024 01/26/2024 01/26/2024 01/26/2024 2,160.60 9954234903 CM & Council 12/15/23-01/14/24 Paid by Check #45521 01/14/2024 01/26/2024 01/26/2024 01/26/2024 286.75 Vendor 354 - Verizon Wireless Totals Invoices 2 $2,447.35 Vendor 1122 - Wesdak, Inc.
369842 wesdak first aid kit Paid by Check #45522 10/24/2023 01/26/2024 01/26/2024 01/26/2024 911.36 Vendor 1122 - Wesdak, Inc. Totals Invoices 1 $911.36
Vendor 1313 - Yepez Plumbing
09126 yepez valve Paid by Check #45523 01/09/2024 01/26/2024 01/26/2024 01/26/2024 1,218.46 Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 9 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 09158 Yepez rethread pipe for drinking Paid by Check #45523 01/16/2024 01/26/2024 01/26/2024 01/26/2024 250.00 Vendor 1313 - Yepez Plumbing Totals Invoices 2 $1,468.46 Vendor 2038 - You-Be's U-Bake Pizza
3413-18 FY23/24- DSC- CDBG 12/18/24
(no lunches from DUSD
Paid by Check #45524 12/18/2023 01/26/2024 01/26/2024 12/18/2023 01/26/2024 240.00 Vendor 2038 - You-Be's U-Bake Pizza Totals Invoices 1 $240.00 Grand Totals Invoices 167 $363,080.95
Run by Rosemary Silva on 01/25/2024 02:19:46 PM Page 10 of 10 Accounts Payable Invoice Report
Payment Date Range 01/20/24 - 01/26/24
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 263 - Advantek Benefit Administrators
01/26/2024 01/26/2024 funding Request Paid by Check #45526 01/26/2024 02/02/2024 02/02/2024 02/02/2024 14,632.03 Vendor 263 - Advantek Benefit Administrators Totals Invoices 1 $14,632.03 Vendor 1895 - Allbritten The Barefoot Plumber
152958987 Semi Annual Maintenance-four
units
Paid by Check #45527 12/13/2023 02/02/2024 02/02/2024 02/02/2024 1,316.00 Vendor 1895 - Allbritten The Barefoot Plumber Totals Invoices 1 $1,316.00 Vendor 351 - Anthem Blue Cross
00000000563735 BILLING 02/01/24 TO 03/01/24 Paid by Check #45528 01/16/2024 02/02/2024 02/02/2024 02/02/2024 642.50 Vendor 351 - Anthem Blue Cross Totals Invoices 1 $642.50 Vendor 2041 - Apps4Rent LLC
544931 Office 365 01/28/24-01/27/25 Paid by Check #45529 01/28/2024 02/02/2024 02/02/2024 02/02/2024 4,015.80 Vendor 2041 - Apps4Rent LLC Totals Invoices 1 $4,015.80 Vendor 21 - Aramark Uniform Services Inc.
5031348337 FY23/24-Parks-Uniform allowance
- Parks staff-Week of 1/24/24
Paid by Check #45530 01/24/2024 02/02/2024 02/02/2024 01/24/2024 02/02/2024 55.97 Vendor 21 - Aramark Uniform Services Inc. Totals Invoices 1 $55.97 Vendor 17 - AT&T
939103727701/24 PW Telephone12/10/23-01/09/24 Paid by Check #45534 01/10/2024 02/02/2024 02/02/2024 02/02/2024 32.39 939105447201/24 PW Telephone12/10/23-01/09/24 Paid by Check #45535 01/10/2024 02/02/2024 02/02/2024 02/02/2024 56.96 939105447401/24 PW Telephone12/10/23-01/09/24 Paid by Check #45536 01/10/2024 02/02/2024 02/02/2024 02/02/2024 57.02 939105447701/24 PW Telephone12/10/23-01/09/24 Paid by Check #45537 01/10/2024 02/02/2024 02/02/2024 02/02/2024 29.25 939105447801/24 PW Telephone12/10/23-01/09/24 Paid by Check #45538 01/10/2024 02/02/2024 02/02/2024 02/02/2024 29.25 9391054469 01/24 PD - 12/11/2023 - 01/10/2024
Billing Charges
Paid by Check #45532 01/11/2024 02/02/2024 02/02/2024 02/02/2024 27.70 9391054740 01/24 PD - 12/11/2023 - 01/10/2024
Billing Charges
Paid by Check #45533 01/11/2024 02/02/2024 02/02/2024 02/02/2024 289.47 939105474101/24 PW Telephone12/11/23-01/10/24 Paid by Check #45539 01/11/2024 02/02/2024 02/02/2024 02/02/2024 309.29 9391054736 01/24 PD - 12/20/2023 - 01/19/2024
Billing Charges
Paid by Check #45531 01/20/2024 02/02/2024 02/02/2024 02/02/2024 131.37 Vendor 17 - AT&T Totals Invoices 9 $962.70
Vendor 116 - BSK Analytical Laboratories
AH02120 bsk water testing Paid by Check #45540 01/25/2024 02/02/2024 02/02/2024 02/02/2024 176.00 Vendor 116 - BSK Analytical Laboratories Totals Invoices 1 $176.00 Vendor 94 - California Public Employees Retirement
12/31-1/13/24 12/31/23-01/13/24 Paid by EFT #2796 01/26/2024 01/29/2024 01/29/2024 01/29/2024 97,833.07 2024-00000306 31 - 457 - Employee CalPERS $* Paid by EFT #2795 01/26/2024 01/29/2024 01/29/2024 01/29/2024 8,754.81 Vendor 94 - California Public Employees Retirement Totals Invoices 2 $106,587.88 Vendor 305 - Cartozian Air Conditioning and Heating Inc. 19684 FY23/24-Comm. Srvcs.-CPR
Facility-Heat diagnostic/20lbs
coolant
Paid by Check #45541 11/29/2023 02/02/2024 02/02/2024 01/26/2024 02/02/2024 2,291.50 Run by Rosemary Silva on 02/02/2024 11:31:14 AM Page 1 of 5 Accounts Payable Invoice Report
Payment Date Range 01/27/24 - 02/02/24
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 19704 FY23/24-CS-CPR-Heat/cool
diagnostic-10lbs coolant
replacement
Paid by Check #45541 12/11/2023 02/02/2024 02/02/2024 01/26/2024 02/02/2024 1,260.75 19479 PD - HVAC Quarterly Filter Service Paid by Check #45541 01/22/2024 02/02/2024 02/02/2024 02/02/2024 375.00 Vendor 305 - Cartozian Air Conditioning and Heating Inc. Totals Invoices 3 $3,927.25 Vendor 239 - City of Fresno
20004907 PD - Patrol Riffle 1st Responders
Training / Ruben Hernandez
Paid by Check #45542 01/15/2024 02/02/2024 02/02/2024 02/02/2024 257.00 20004908 PD - Patrol Riffle 1st Responders
Training / Jose Magana
Paid by Check #45542 01/15/2024 02/02/2024 02/02/2024 02/02/2024 257.00 Vendor 239 - City of Fresno Totals Invoices 2 $514.00
Vendor 170 - Comcast
0191269 01/22/24 201 N URUAPAN WAY 01/27/24-
02/26/24
Paid by Check #45543 01/22/2024 02/02/2024 02/02/2024 02/02/2024 359.27 Vendor 170 - Comcast Totals Invoices 1 $359.27
Vendor 232 - Courier Printing and Village Printer
C26691 AP ENVELOPES Paid by Check #45544 01/23/2024 02/02/2024 02/02/2024 02/02/2024 868.00 Vendor 232 - Courier Printing and Village Printer Totals Invoices 1 $868.00 Vendor 1576 - Creative Asphalt, Inc.
8481 creative asphalt South College
Dinuba
Paid by Check #45545 01/22/2024 02/02/2024 02/02/2024 02/02/2024 1,750.00 Vendor 1576 - Creative Asphalt, Inc. Totals Invoices 1 $1,750.00 Vendor 77 - Department of Justice
710529 PD - Blood Alcohol Analysis /
December 2023
Paid by Check #45546 01/09/2024 02/02/2024 02/02/2024 02/02/2024 210.00 Vendor 77 - Department of Justice Totals Invoices 1 $210.00 Vendor 62 - Ed Dena's Auto Center
318958 ED Dena's Ro-7 Paid by Check #45547 01/24/2024 02/02/2024 02/02/2024 02/02/2024 117.17 Vendor 62 - Ed Dena's Auto Center Totals Invoices 1 $117.17 Vendor 36 - Ewing Irrigation Products
21420892 FY23/24-Parks-Irrigation
parts/supplies-Peachwood Village
Paid by Check #45548 01/23/2024 02/02/2024 02/02/2024 01/26/2024 02/02/2024 247.75 Vendor 36 - Ewing Irrigation Products Totals Invoices 1 $247.75 Vendor 1954 - Fahrney Buick GMC
42509 fahrney bus-14 Paid by Check #45549 01/08/2024 02/02/2024 02/02/2024 02/02/2024 110.61 42692 Fahrney m-736 Paid by Check #45549 01/24/2024 02/02/2024 02/02/2024 02/02/2024 115.53 Vendor 1954 - Fahrney Buick GMC Totals Invoices 2 $226.14 Vendor 1150 - Hoffman Security
656939 FY23/24-DSC-Securlty Lease
Alarm Srvcs.- 2/1/24-2/29/24
Paid by Check #45550 01/20/2024 02/02/2024 02/02/2024 01/23/2024 02/02/2024 111.00 Vendor 1150 - Hoffman Security Totals Invoices 1 $111.00 Vendor 560 - Daniel James
LosAngeles 02/24 League of Calif Cities Conference
02/06/2024-02/09/2024
Paid by Check #45551 01/30/2024 02/02/2024 02/02/2024 02/02/2024 180.00 Run by Rosemary Silva on 02/02/2024 11:31:14 AM Page 2 of 5 Accounts Payable Invoice Report
Payment Date Range 01/27/24 - 02/02/24
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 560 - Daniel James Totals Invoices 1 $180.00
Vendor 1403 - Kings Industrial Occupational Medical Center, Inc. 207341 SERVICE MONTH SEPTEMBER
2023
Paid by Check #45552 10/05/2023 02/02/2024 02/02/2024 02/02/2024 945.00 Vendor 1403 - Kings Industrial Occupational Medical Center, Inc. Totals Invoices 1 $945.00 Vendor 449 - Les Schwab Tire Centers of Central California 55100330755 Les Schwab PD-17 Paid by Check #45553 01/24/2024 02/02/2024 02/02/2024 02/02/2024 858.58 Vendor 449 - Les Schwab Tire Centers of Central California Totals Invoices 1 $858.58 Vendor 1931 - MissionSquare Plan Services
2024-00000313 30 - 457 - Employee
MissionSquare $*
Paid by EFT #2797 02/01/2024 02/01/2024 02/01/2024 02/01/2024 2,535.15 Vendor 1931 - MissionSquare Plan Services Totals Invoices 1 $2,535.15 Vendor 22 - Moore Twining Associates Inc.
4135606 moore in-house Paid by Check #45554 01/29/2024 02/02/2024 02/02/2024 02/02/2024 561.00 4135607 moore industrial Paid by Check #45554 01/29/2024 02/02/2024 02/02/2024 02/02/2024 88.00 4135694 moore industrial Paid by Check #45554 01/30/2024 02/02/2024 02/02/2024 02/02/2024 88.00 Vendor 22 - Moore Twining Associates Inc. Totals Invoices 3 $737.00 Vendor 142 - Office Depot BSD
341405313001 Office Supplies - Office Depot Paid by Check #45555 11/30/2023 01/26/2024 01/26/2024 02/02/2024 (103.27) 341684410001 Office Supplies - Office Depot Paid by Check #45555 12/28/2023 01/26/2024 01/26/2024 02/02/2024 (192.02) 347495474001 Office Supplies - Office Depot Paid by Check #45555 01/02/2024 01/26/2024 01/26/2024 02/02/2024 55.68 347351220001 FY23/24-Parks-Office SuppliesOrganizationPaid by Check #45555 01/11/2024 02/02/2024 02/02/2024 01/26/2024 02/02/2024 27.11 349552169001 PD - Supplies Paid by Check #45555 01/11/2024 02/02/2024 02/02/2024 02/02/2024 296.66 347288442001 FY23/24-Multiple divisions-Office
supplies
Paid by Check #45555 01/12/2024 02/02/2024 02/02/2024 01/26/2024 02/02/2024 168.10 349615717001 FY23/24-Parks-Office Supplies-
(chair/keyboard/supplies)
Paid by Check #45555 01/16/2024 02/02/2024 02/02/2024 01/26/2024 02/02/2024 240.89 348555175001 FY23/24-Comm. Srvcs.-Office
supplies/equipment
Paid by Check #45555 01/18/2024 02/02/2024 02/02/2024 01/26/2024 02/02/2024 677.25 348558522001 FY23/24-Comm. Srvcs.-Office
Supplies
Paid by Check #45555 01/18/2024 02/02/2024 02/02/2024 01/26/2024 02/02/2024 5.53 Vendor 142 - Office Depot BSD Totals Invoices 9 $1,175.93 Vendor 76 - Pacific Gas & Electric
1561888272201/24 PW 12/13/23-01/11/24 Paid by Check #45560 01/12/2024 02/02/2024 02/02/2024 02/02/2024 128.40 3380779542301/24 2007 N CRAWFORD AVE
12/12/23-01/10/24
Paid by Check #45561 01/12/2024 02/02/2024 02/02/2024 02/02/2024 1,194.65 4323390246901/24 L & L CITRUS HEIGHTS VENTURA
AND O 12/15/23-01/16/24
Paid by Check #45556 01/16/2024 02/02/2024 02/02/2024 02/02/2024 77.67 6407995725001/24 PW 12/13/23-01/11/24 Paid by Check #45562 01/16/2024 02/02/2024 02/02/2024 02/02/2024 922.51 8543598174201/24 L & L 12/15/23-01/16/24 Paid by Check #45557 01/16/2024 02/02/2024 02/02/2024 02/02/2024 257.10 9018373735301/24 L & L DUNMORE HOMES VISCAYA
1 AT SAGINA 12/15/23-01/16/24
Paid by Check #45558 01/16/2024 02/02/2024 02/02/2024 02/02/2024 1,143.61 9179222553301/24 PW 12/15/23-01/16/24 Paid by Check #45563 01/16/2024 02/02/2024 02/02/2024 02/02/2024 1,031.84 Run by Rosemary Silva on 02/02/2024 11:31:14 AM Page 3 of 5 Accounts Payable Invoice Report
Payment Date Range 01/27/24 - 02/02/24
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 9196176758801/24 L & L SIERRA WAY AND BUENA
VISTA AVE 12/15/23-01/16/24
Paid by Check #45559 01/16/2024 02/02/2024 02/02/2024 02/02/2024 114.77 9548749847901/24 ALTA & NEBRASKA AVE 12/13/23
-01/11/24
Paid by Check #45564 01/17/2024 02/02/2024 02/02/2024 02/02/2024 101.47 Vendor 76 - Pacific Gas & Electric Totals Invoices 9 $4,972.02 Vendor 982 - Luis Patlan
LosAngeles 02/24 League of Calif Cities Conference
02/06/2024-02/09/2024
Paid by Check #45565 01/30/2024 02/02/2024 02/02/2024 02/02/2024 180.00 Vendor 982 - Luis Patlan Totals Invoices 1 $180.00
Vendor 7 - Pena's Disposal Services
792376 penas sweeper dirt Paid by Check #45566 01/19/2024 02/02/2024 02/02/2024 02/02/2024 2,827.60 Vendor 7 - Pena's Disposal Services Totals Invoices 1 $2,827.60 Vendor 157 - Quill Corp.
36907812 Admin office supplies & copy
paper
Paid by Check #45567 01/26/2024 02/02/2024 02/02/2024 02/02/2024 215.97 Vendor 157 - Quill Corp. Totals Invoices 1 $215.97
Vendor 38 - Reedley Irrigation System
RIS-POS02-53458 RIS supplies Paid by Check #45568 01/16/2024 02/02/2024 02/02/2024 02/02/2024 171.98 Vendor 38 - Reedley Irrigation System Totals Invoices 1 $171.98 Vendor 349 - RES COM Pest Control
2190420 PD - Dog Kennels Pest Control Paid by Check #45569 01/25/2024 02/02/2024 02/02/2024 02/02/2024 48.00 Vendor 349 - RES COM Pest Control Totals Invoices 1 $48.00 Vendor 1677 - Rodeo Wild West
179609 rodeo boots Alex Aldaz Paid by Check #45570 12/29/2023 02/02/2024 02/02/2024 02/02/2024 200.00 Vendor 1677 - Rodeo Wild West Totals Invoices 1 $200.00 Vendor 42 - Scout Specialties
173010 scout specialties supplies Paid by Check #45571 01/17/2024 02/02/2024 02/02/2024 02/02/2024 37.65 173021 scout specialties shop supplies Paid by Check #45571 01/17/2024 02/02/2024 02/02/2024 02/02/2024 213.09 Vendor 42 - Scout Specialties Totals Invoices 2 $250.74 Vendor 866 - The Flower Box
FB12624 PD - Plant Delivery - J. Jobe Paid by Check #45572 01/24/2024 02/02/2024 02/02/2024 02/02/2024 86.87 Vendor 866 - The Flower Box Totals Invoices 1 $86.87
Vendor 1633 - Toyota Industries Commercial Finance, Inc. 4004014483 toyota lease Paid by Check #45573 12/27/2023 02/02/2024 02/02/2024 02/02/2024 296.74 Vendor 1633 - Toyota Industries Commercial Finance, Inc. Totals Invoices 1 $296.74 Vendor 49 - Tulare County
20104 Tulare County code enforcement
vehicle unit #02
Paid by Check #45574 09/29/2023 02/02/2024 02/02/2024 02/02/2024 406.88 Vendor 49 - Tulare County Totals Invoices 1 $406.88
Vendor 815 - Tulare County Chief's Association
TCCA2024DUES PD - 2024 Annual Membership
Dues
Paid by Check #45575 01/23/2024 02/02/2024 02/02/2024 02/02/2024 250.00 Vendor 815 - Tulare County Chief's Association Totals Invoices 1 $250.00 Run by Rosemary Silva on 02/02/2024 11:31:14 AM Page 4 of 5 Accounts Payable Invoice Report
Payment Date Range 01/27/24 - 02/02/24
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 273 - US Bank
520484346 PD - Copiers Lease Paid by Check #45576 01/19/2024 02/02/2024 02/02/2024 02/02/2024 907.08 Vendor 273 - US Bank Totals Invoices 1 $907.08
Vendor 354 - Verizon Wireless
9954234900 FY23/24-Multiple divisions - cell
phone service fees
Paid by Check #45577 01/14/2024 02/02/2024 02/02/2024 01/26/2024 02/02/2024 1,072.41 9954234902 Administration 12/15/23-01/14/24 Paid by Check #45578 01/14/2024 02/02/2024 02/02/2024 02/02/2024 180.80 Vendor 354 - Verizon Wireless Totals Invoices 2 $1,253.21 Vendor 1444 - Video Inspection Specialists, Inc.
8942 Video Inspection park bathrooms Paid by Check #45579 01/25/2024 02/02/2024 02/02/2024 02/02/2024 1,480.00 Vendor 1444 - Video Inspection Specialists, Inc. Totals Invoices 1 $1,480.00 Vendor 820 - Vulcan Materials Company
73891307 vulcan supplies Paid by Check #45580 01/17/2024 02/02/2024 02/02/2024 02/02/2024 683.70 Vendor 820 - Vulcan Materials Company Totals Invoices 1 $683.70 Vendor 14 - W & E Electric
2312014 w & E Mcdonald's lift station Paid by Check #45581 12/01/2023 02/02/2024 02/02/2024 02/02/2024 150.00 Vendor 14 - W & E Electric Totals Invoices 1 $150.00
Vendor 962 - Willdan Financial Services
00338557 willdan building plan checks Paid by Check #45582 01/19/2024 02/02/2024 02/02/2024 02/02/2024 3,580.00 Vendor 962 - Willdan Financial Services Totals Invoices 1 $3,580.00 Grand Totals Invoices 75 $161,111.91
Run by Rosemary Silva on 02/02/2024 11:31:14 AM Page 5 of 5 Accounts Payable Invoice Report
Payment Date Range 01/27/24 - 02/02/24
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 72 - A-C Electric Company
FL1470- 2 AC Electric Clarifier #3 MCC Room Paid by Check #45583 11/29/2023 02/09/2024 02/09/2024 02/09/2024 10,206.00 Vendor 72 - A-C Electric Company Totals Invoices 1 $10,206.00 Vendor 326 - Advanced Flow Measurement
0005192 advanced flow comp-wwtp-2 Paid by Check #45584 02/01/2024 02/09/2024 02/09/2024 02/09/2024 600.00 Vendor 326 - Advanced Flow Measurement Totals Invoices 1 $600.00 Vendor 263 - Advantek Benefit Administrators
02/02/2024 02/02/2024 funding request Paid by Check #45585 02/02/2024 02/09/2024 02/09/2024 02/09/2024 12,373.13 2402 0011 FEBRUARY 2024 Paid by Check #45585 02/05/2024 02/09/2024 02/09/2024 02/09/2024 75,774.74 Vendor 263 - Advantek Benefit Administrators Totals Invoices 2 $88,147.87 Vendor 1036 - Allstar Fire Equipment
253324 Safety Equipment Paid by Check #45586 01/30/2024 02/09/2024 02/09/2024 02/09/2024 2,083.15 Vendor 1036 - Allstar Fire Equipment Totals Invoices 1 $2,083.15 Vendor 1643 - Alta Language Services, Inc.

IS666224 Listening & Speaking test July
2023
Paid by Check #45587 07/31/2023 02/09/2024 02/09/2024 02/09/2024 165.00 Vendor 1643 - Alta Language Services, Inc. Totals Invoices 1 $165.00 Vendor 1538 - American River Benefit Administrators
#8461 Pending #8461 Pending Paid by Check #45588 01/26/2024 02/09/2024 02/09/2024 02/09/2024 135.00 Vendor 1538 - American River Benefit Administrators Totals Invoices 1 $135.00 Vendor 20 - Ameritas Life Insurance
02/1/24-02/29/24 010-007745-00000 Paid by Check #45589 01/16/2024 02/09/2024 02/09/2024 02/09/2024 38,332.52 Vendor 20 - Ameritas Life Insurance Totals Invoices 1 $38,332.52 Vendor 351 - Anthem Blue Cross
000314815685 Harman 02/01/2024-02/29/2024 Paid by Check #45590 01/04/2024 02/09/2024 02/09/2024 02/09/2024 132.70 000314841394 HARTLEY 919M97599 02/01/2024
-02/29/2024
Paid by Check #45592 01/04/2024 02/09/2024 02/09/2024 02/09/2024 132.70 000316460969 HARTLEY 919M97595 02/01/2024
-02/29/2024
Paid by Check #45591 01/07/2024 02/09/2024 02/09/2024 02/09/2024 257.10 Vendor 351 - Anthem Blue Cross Totals Invoices 3 $522.50 Vendor 21 - Aramark Uniform Services Inc.
5031352404 FY23/24-Parks-Uniform
Allowance-Parks Staff-Week of
1/31/24
Paid by Check #45593 01/31/2024 02/09/2024 02/09/2024 02/01/2024 02/09/2024 57.24 Vendor 21 - Aramark Uniform Services Inc. Totals Invoices 1 $57.24 Vendor 65 - Banner Pest Control
214332 PD - Downtown Removal of
Pigeons
Paid by Check #45594 01/09/2024 02/09/2024 02/09/2024 02/09/2024 75.00 214432 PD - Downtown Removal of
Pigeons
Paid by Check #45594 01/16/2024 02/09/2024 02/09/2024 02/09/2024 75.00 Vendor 65 - Banner Pest Control Totals Invoices 2 $150.00 Vendor 1869 - Bass Mekanics Car Audio
Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 1 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 #Rec008 FY23/24-Youth Sports-Rec staff
shirts-Jerseys
Paid by Check #45595 02/01/2024 02/09/2024 02/09/2024 02/01/2024 02/09/2024 457.00 Vendor 1869 - Bass Mekanics Car Audio Totals Invoices 1 $457.00 Vendor 1103 - Bauer Compressors, Inc.
0000316959 Service Paid by Check #45596 01/22/2024 02/09/2024 02/09/2024 02/09/2024 672.08 Vendor 1103 - Bauer Compressors, Inc. Totals Invoices 1 $672.08 Vendor 328 - Bernard Professional Transcription Services DF2302881 PD - Transcripts Service /
DF2302881
Paid by Check #45597 01/30/2024 02/09/2024 02/09/2024 02/09/2024 92.50 Vendor 328 - Bernard Professional Transcription Services Totals Invoices 1 $92.50 Vendor 822 - Boundtree Medical LLC
85217913 Supplies Paid by Check #45598 01/16/2024 02/09/2024 02/09/2024 02/09/2024 227.68 85219698 Supplies Paid by Check #45598 01/17/2024 02/09/2024 02/09/2024 02/09/2024 366.59 85227259 Supplies Paid by Check #45598 01/24/2024 02/09/2024 02/09/2024 02/09/2024 674.87 85230214 Supplies Paid by Check #45598 01/26/2024 02/09/2024 02/09/2024 02/09/2024 483.78 Vendor 822 - Boundtree Medical LLC Totals Invoices 4 $1,752.92 Vendor 779 - California Dept. of Public Health
CLR00323803 Late Late Fee Paid by Check #45599 02/01/2024 02/09/2024 02/09/2024 02/09/2024 28.00 Vendor 779 - California Dept. of Public Health Totals Invoices 1 $28.00 Vendor 563 - John Carrillo
FEBRUARY 2024 Anthem Reimb 02/01/2024-
02/29/2024
Paid by Check #45600 02/02/2024 02/09/2024 02/09/2024 02/09/2024 277.94 Vendor 563 - John Carrillo Totals Invoices 1 $277.94
Vendor 725 - CDW Government
5264731 Battery replacement Citywide
Server
Paid by Check #45601 01/18/2024 02/09/2024 02/09/2024 02/09/2024 718.07 Vendor 725 - CDW Government Totals Invoices 1 $718.07
Vendor 1620 - Central Valley Forensic Nursing Specialists 1607 PD - Lab Exam Service /
DF2303137
Paid by Check #45602 10/31/2023 02/09/2024 02/09/2024 02/09/2024 1,200.00 1634 PD - Lab Exam Service /
DF2400033 & DF2304287
Paid by Check #45602 01/31/2024 02/09/2024 02/09/2024 02/09/2024 2,400.00 Vendor 1620 - Central Valley Forensic Nursing Specialists Totals Invoices 2 $3,600.00 Vendor 44 - Central Valley Lock & Safe, Inc
62656 PD -Holding Cell / New IC Core
Lock
Paid by Check #45603 01/29/2024 02/09/2024 02/09/2024 02/09/2024 280.20 Vendor 44 - Central Valley Lock & Safe, Inc Totals Invoices 1 $280.20 Vendor 333 - Cintas Corporation No. 2
1904514686 FD can liners Paid by Check #45604 01/03/2024 02/09/2024 02/09/2024 02/09/2024 249.50 1904522230 FD Paper towels Paid by Check #45604 01/03/2024 02/09/2024 02/09/2024 02/09/2024 466.55 4179009793 Contractual Paid by Check #45604 01/03/2024 02/09/2024 02/09/2024 02/09/2024 51.22 4179009819 Contractual Paid by Check #45604 01/03/2024 02/09/2024 02/09/2024 02/09/2024 112.32 4179009837 Contractual Paid by Check #45604 01/03/2024 02/09/2024 02/09/2024 02/09/2024 300.69 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 2 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 4179010102 Contractual Paid by Check #45604 01/03/2024 02/09/2024 02/09/2024 02/09/2024 244.79 4179186929 Contractual Paid by Check #45604 01/04/2024 02/09/2024 02/09/2024 02/09/2024 126.87 4179186938 Contractual Paid by Check #45604 01/04/2024 02/09/2024 02/09/2024 02/09/2024 172.36 4179187195 Contractual Paid by Check #45604 01/04/2024 02/09/2024 02/09/2024 02/09/2024 682.39 1904546101 CS Trash bags Paid by Check #45604 01/10/2024 02/09/2024 02/09/2024 02/09/2024 227.82 4179796582 Contractual Paid by Check #45604 01/10/2024 02/09/2024 02/09/2024 02/09/2024 26.02 4179796603 Contractual Paid by Check #45604 01/10/2024 02/09/2024 02/09/2024 02/09/2024 323.82 4179796657 Contractual Paid by Check #45604 01/10/2024 02/09/2024 02/09/2024 02/09/2024 142.04 4179796666 Contractual Paid by Check #45604 01/10/2024 02/09/2024 02/09/2024 02/09/2024 112.99 4179796673 Contractual Paid by Check #45604 01/10/2024 02/09/2024 02/09/2024 02/09/2024 201.33 4179796920 Contractual Paid by Check #45604 01/10/2024 02/09/2024 02/09/2024 02/09/2024 245.01 4179952700 Contractual Paid by Check #45604 01/11/2024 02/09/2024 02/09/2024 02/09/2024 172.80 4179952713 Contractual Paid by Check #45604 01/11/2024 02/09/2024 02/09/2024 02/09/2024 126.87 4179953175 Contractual Paid by Check #45604 01/11/2024 02/09/2024 02/09/2024 02/09/2024 864.48 4180504388 Contractual Paid by Check #45604 01/17/2024 02/09/2024 02/09/2024 02/09/2024 300.69 4180504434 Contractual Paid by Check #45604 01/17/2024 02/09/2024 02/09/2024 02/09/2024 51.22 4180504440 Contractual Paid by Check #45604 01/17/2024 02/09/2024 02/09/2024 02/09/2024 141.99 4180504595 Contractual Paid by Check #45604 01/17/2024 02/09/2024 02/09/2024 02/09/2024 261.45 4180678365 Contractual Paid by Check #45604 01/18/2024 02/09/2024 02/09/2024 02/09/2024 126.87 4180678403 Contractual Paid by Check #45604 01/18/2024 02/09/2024 02/09/2024 02/09/2024 172.36 4180678740 Contractual Paid by Check #45604 01/18/2024 02/09/2024 02/09/2024 02/09/2024 970.69 4181211370 Contractual Paid by Check #45604 01/24/2024 02/09/2024 02/09/2024 02/09/2024 26.02 4181211404 Contractual Paid by Check #45604 01/24/2024 02/09/2024 02/09/2024 02/09/2024 323.82 4181211425 Contractual Paid by Check #45604 01/24/2024 02/09/2024 02/09/2024 02/09/2024 112.32 4181211431 Contractual Paid by Check #45604 01/24/2024 02/09/2024 02/09/2024 02/09/2024 149.25 4181211445 Contractual Paid by Check #45604 01/24/2024 02/09/2024 02/09/2024 02/09/2024 198.27 4181211580 Contractual Paid by Check #45604 01/24/2024 02/09/2024 02/09/2024 02/09/2024 209.45 4181385461 Contractual Paid by Check #45604 01/25/2024 02/09/2024 02/09/2024 02/09/2024 126.87 4181385565 Contractual Paid by Check #45604 01/25/2024 02/09/2024 02/09/2024 02/09/2024 172.36 4181385895 Contractual Paid by Check #45604 01/25/2024 02/09/2024 02/09/2024 02/09/2024 864.48 4181942755 Contractual Paid by Check #45604 01/31/2024 02/09/2024 02/09/2024 02/09/2024 51.22 4181942769 Contractual Paid by Check #45604 01/31/2024 02/09/2024 02/09/2024 02/09/2024 300.69 4181942791 Contractual Paid by Check #45604 01/31/2024 02/09/2024 02/09/2024 02/09/2024 112.32 4181942818 Contractual Paid by Check #45604 01/31/2024 02/09/2024 02/09/2024 02/09/2024 225.10 Vendor 333 - Cintas Corporation No. 2 Totals Invoices 39 $9,747.31 Vendor 239 - City of Fresno
20001617 PD - PSP Training / Irwin Davalos Paid by Check #45605 01/18/2023 02/09/2024 02/09/2024 02/09/2024 593.00 20003152 PD - PSP Training / Jose Aguayo Paid by Check #45605 07/11/2023 02/09/2024 02/09/2024 02/09/2024 593.00 Vendor 239 - City of Fresno Totals Invoices 2 $1,186.00 Vendor 369 - City of Kingsburg
29 Firemed Memberships 8/1/2023 -
2/15/2024
Paid by Check #45606 02/02/2024 02/09/2024 02/09/2024 02/09/2024 18,930.00 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 3 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 369 - City of Kingsburg Totals Invoices 1 $18,930.00 Vendor 972 - City of Sanger
IGT 67 - Dinuba July - December 2023 Paid by Check #45607 01/23/2024 02/09/2024 02/09/2024 02/09/2024 3,558.10 Vendor 972 - City of Sanger Totals Invoices 1 $3,558.10 Vendor 824 - City of Selma
30 Firemed Memberships 8/1/2023 -
2/15/2024
Paid by Check #45608 02/02/2024 02/09/2024 02/09/2024 02/09/2024 4,345.00 Vendor 824 - City of Selma Totals Invoices 1 $4,345.00
Vendor 127 - City of Visalia
AR100591 PD - Animal Shelter Services /
February 2024
Paid by Check #45609 02/01/2024 02/09/2024 02/09/2024 02/09/2024 16,900.00 Vendor 127 - City of Visalia Totals Invoices 1 $16,900.00 Vendor 240 - Clean Cut Landscape Management Inc.
4616 Monthly Landscaping Service
January 2024
Paid by Check #45610 01/31/2024 02/09/2024 02/09/2024 02/09/2024 21,583.00 Vendor 240 - Clean Cut Landscape Management Inc. Totals Invoices 1 $21,583.00 Vendor 1066 - CLIA Laboratory Program
05D0948707 2024 2024-2026 License Paid by Check #45611 01/16/2024 02/09/2024 02/09/2024 02/09/2024 180.00 Vendor 1066 - CLIA Laboratory Program Totals Invoices 1 $180.00 Vendor 274 - Code Publishing Company
GC0012571 Municipal Code Web update New
pages
Paid by Check #45612 11/29/2023 02/09/2024 02/09/2024 02/09/2024 147.00 GC00124303 Annual Web update Fees Paid by Check #45612 01/31/2024 02/09/2024 02/09/2024 02/09/2024 830.00 Vendor 274 - Code Publishing Company Totals Invoices 2 $977.00 Vendor 170 - Comcast
0136611 01/26/24 PD - 02/01/2024 - 02/29/2024
Billing Charges
Paid by Check #45613 01/26/2024 02/09/2024 02/09/2024 02/09/2024 56.26 0002177 01/27/24 1390 E ELIZABETH WAY 02/01/24
-02/29/24
Paid by Check #45614 01/27/2024 02/09/2024 02/09/2024 02/09/2024 97.94 0181138 01/27/24 180 W MERCED ST 02/02/24-
03/01/24
Paid by Check #45615 01/27/2024 02/09/2024 02/09/2024 02/09/2024 915.97 Vendor 170 - Comcast Totals Invoices 3 $1,070.17
Vendor 232 - Courier Printing and Village Printer
C26695 FY23/24-CS-Office suppliesbusiness cards-multiple div.Paid by Check #45616 01/23/2024 02/09/2024 02/09/2024 01/29/2024 02/09/2024 284.82 C26696 Courier printing Elva, Anna,
Prisilla
Paid by Check #45616 01/23/2024 02/09/2024 02/09/2024 02/09/2024 284.82 C26697 FY23/24-CS-Office/Operating
Supplies-envelopes-City of Dinuba
Paid by Check #45616 01/29/2024 02/09/2024 02/09/2024 01/29/2024 02/09/2024 870.72 Vendor 232 - Courier Printing and Village Printer Totals Invoices 3 $1,440.36 Vendor 720 - Dell Marketing L.P.
3126185 SERVER 03/01/24-03/31/24 Paid by Check #45617 01/30/2024 02/09/2024 02/09/2024 02/09/2024 2,947.71 Vendor 720 - Dell Marketing L.P. Totals Invoices 1 $2,947.71 Vendor 374 - DiBuduo & DeFendis Insurance Brokers, LLC
Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 4 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 104655 Cyber Liability Renewel 01/25/24-
01/25/25
Paid by Check #45618 02/05/2024 02/09/2024 02/09/2024 02/09/2024 19,547.84 Vendor 374 - DiBuduo & DeFendis Insurance Brokers, LLC Totals Invoices 1 $19,547.84 Vendor 4 - Dinuba Lumber Company
701614 Maintenance Paid by Check #45619 01/02/2024 02/09/2024 02/09/2024 02/09/2024 3.47 701624 Maintenance Paid by Check #45619 01/02/2024 02/09/2024 02/09/2024 02/09/2024 4.87 701656 Maintenance Paid by Check #45619 01/02/2024 02/09/2024 02/09/2024 02/09/2024 60.52 702008 Maintenance Paid by Check #45619 01/03/2024 02/09/2024 02/09/2024 02/09/2024 84.04 702023 Maintenance Paid by Check #45619 01/03/2024 02/09/2024 02/09/2024 02/09/2024 (11.53) 702026 Maintenance Paid by Check #45619 01/03/2024 02/09/2024 02/09/2024 02/09/2024 37.90 702082 Maintenance Paid by Check #45619 01/03/2024 02/09/2024 02/09/2024 02/09/2024 189.86 702110 Maintenance Paid by Check #45619 01/03/2024 02/09/2024 02/09/2024 02/09/2024 156.23 702203 Maintenance Paid by Check #45619 01/03/2024 02/09/2024 02/09/2024 02/09/2024 16.38 702270 Maintenance Paid by Check #45619 01/03/2024 02/09/2024 02/09/2024 02/09/2024 17.47 702401 Maintenance Paid by Check #45619 01/04/2024 02/09/2024 02/09/2024 02/09/2024 24.40 702587 Maintenance Paid by Check #45619 01/04/2024 02/09/2024 02/09/2024 02/09/2024 83.96 702618 Maintenance Paid by Check #45619 01/04/2024 02/09/2024 02/09/2024 02/09/2024 23.31 702620 Maintenance Paid by Check #45619 01/04/2024 02/09/2024 02/09/2024 02/09/2024 67.36 702771 Maintenance Paid by Check #45619 01/05/2024 02/09/2024 02/09/2024 02/09/2024 23.41 702809 Maintenance Paid by Check #45619 01/05/2024 02/09/2024 02/09/2024 02/09/2024 19.50 703147 Maintenance Paid by Check #45619 01/05/2024 02/09/2024 02/09/2024 02/09/2024 10.52 703151 Maintenance Paid by Check #45619 01/05/2024 02/09/2024 02/09/2024 02/09/2024 119.11 703873 Maintenance Paid by Check #45619 01/08/2024 02/09/2024 02/09/2024 02/09/2024 20.67 703877 Maintenance Paid by Check #45619 01/08/2024 02/09/2024 02/09/2024 02/09/2024 57.37 703924 Maintenance Paid by Check #45619 01/08/2024 02/09/2024 02/09/2024 02/09/2024 7.22 703935 Maintenance Paid by Check #45619 01/08/2024 02/09/2024 02/09/2024 02/09/2024 97.64 703958 Maintenance Paid by Check #45619 01/08/2024 02/09/2024 02/09/2024 02/09/2024 147.43 704110 Maintenance Paid by Check #45619 01/08/2024 02/09/2024 02/09/2024 02/09/2024 27.87 704402 Maintenance Paid by Check #45619 01/09/2024 02/09/2024 02/09/2024 02/09/2024 8.78 704407 Maintenance Paid by Check #45619 01/09/2024 02/09/2024 02/09/2024 02/09/2024 49.51 704811 Maintenance Paid by Check #45619 01/10/2024 02/09/2024 02/09/2024 02/09/2024 76.12 704842 Maintenance Paid by Check #45619 01/10/2024 02/09/2024 02/09/2024 02/09/2024 14.24 704844 Maintenance Paid by Check #45619 01/10/2024 02/09/2024 02/09/2024 02/09/2024 10.14 704991 Maintenance Paid by Check #45619 01/10/2024 02/09/2024 02/09/2024 02/09/2024 38.94 705008 Maintenance Paid by Check #45619 01/10/2024 02/09/2024 02/09/2024 02/09/2024 68.33 705043 Maintenance Paid by Check #45619 01/10/2024 02/09/2024 02/09/2024 02/09/2024 6.14 705208 Maintenance Paid by Check #45619 01/11/2024 02/09/2024 02/09/2024 02/09/2024 27.07 705336 Maintenance Paid by Check #45619 01/11/2024 02/09/2024 02/09/2024 02/09/2024 107.40 705478 Maintenance Paid by Check #45619 01/11/2024 02/09/2024 02/09/2024 02/09/2024 30.99 705662 Maintenance Paid by Check #45619 01/12/2024 02/09/2024 02/09/2024 02/09/2024 224.58 705675 Maintenance Paid by Check #45619 01/12/2024 02/09/2024 02/09/2024 02/09/2024 16.00 705688 Maintenance Paid by Check #45619 01/12/2024 02/09/2024 02/09/2024 02/09/2024 28.34 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 5 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 705703 Maintenance Paid by Check #45619 01/12/2024 02/09/2024 02/09/2024 02/09/2024 90.79 705915 Maintenance Paid by Check #45619 01/12/2024 02/09/2024 02/09/2024 02/09/2024 17.06 706466 Maintenance Paid by Check #45619 01/14/2024 02/09/2024 02/09/2024 02/09/2024 123.04 706789 Maintenance Paid by Check #45619 01/15/2024 02/09/2024 02/09/2024 02/09/2024 (27.78) 707299 Maintenance Paid by Check #45619 01/16/2024 02/09/2024 02/09/2024 02/09/2024 43.62 707369 Maintenance Paid by Check #45619 01/16/2024 02/09/2024 02/09/2024 02/09/2024 30.02 707532 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 40.03 707544 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 33.85 707548 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 17.96 707581 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 19.52 707594 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 24.47 707604 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 17.96 707660 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 3.47 707675 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 23.37 707756 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 37.10 707783 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 14.34 707839 Maintenance Paid by Check #45619 01/17/2024 02/09/2024 02/09/2024 02/09/2024 86.37 707972 Maintenance Paid by Check #45619 01/18/2024 02/09/2024 02/09/2024 02/09/2024 30.22 708006 Maintenance Paid by Check #45619 01/18/2024 02/09/2024 02/09/2024 02/09/2024 43.31 708061 Maintenance Paid by Check #45619 01/18/2024 02/09/2024 02/09/2024 02/09/2024 69.72 708189 Maintenance Paid by Check #45619 01/18/2024 02/09/2024 02/09/2024 02/09/2024 73.12 708215 Maintenance Paid by Check #45619 01/18/2024 02/09/2024 02/09/2024 02/09/2024 20.50 708217 Maintenance Paid by Check #45619 01/18/2024 02/09/2024 02/09/2024 02/09/2024 5.85 708235 Maintenance Paid by Check #45619 01/18/2024 02/09/2024 02/09/2024 02/09/2024 45.16 708373 Maintenance Paid by Check #45619 01/19/2024 02/09/2024 02/09/2024 02/09/2024 37.48 708404 Maintenance Paid by Check #45619 01/19/2024 02/09/2024 02/09/2024 02/09/2024 146.46 708481 Maintenance Paid by Check #45619 01/19/2024 02/09/2024 02/09/2024 02/09/2024 16.24 708491 Maintenance Paid by Check #45619 01/19/2024 02/09/2024 02/09/2024 02/09/2024 39.22 708498 Maintenance Paid by Check #45619 01/19/2024 02/09/2024 02/09/2024 02/09/2024 10.83 708505 Maintenance Paid by Check #45619 01/19/2024 02/09/2024 02/09/2024 02/09/2024 8.71 709141 Maintenance Paid by Check #45619 01/21/2024 02/09/2024 02/09/2024 02/09/2024 18.25 709334 Maintenance Paid by Check #45619 01/21/2024 02/09/2024 02/09/2024 02/09/2024 43.83 709440 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 19.90 709441 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 22.54 709449 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 60.25 709452 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 73.23 709474 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 64.41 709489 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 12.68 709515 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 34.75 709540 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 117.74 709545 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 34.09 709689 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 22.45 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 6 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 709730 Maintenance Paid by Check #45619 01/22/2024 02/09/2024 02/09/2024 02/09/2024 27.61 709950 Maintenance Paid by Check #45619 01/23/2024 02/09/2024 02/09/2024 02/09/2024 24.58 710114 Maintenance Paid by Check #45619 01/23/2024 02/09/2024 02/09/2024 02/09/2024 9.35 710144 Maintenance Paid by Check #45619 01/23/2024 02/09/2024 02/09/2024 02/09/2024 27.80 710171 Maintenance Paid by Check #45619 01/23/2024 02/09/2024 02/09/2024 02/09/2024 59.23 710290 Maintenance Paid by Check #45619 01/24/2024 02/09/2024 02/09/2024 02/09/2024 58.57 710347 Maintenance Paid by Check #45619 01/24/2024 02/09/2024 02/09/2024 02/09/2024 23.71 710663 Maintenance Paid by Check #45619 01/25/2024 02/09/2024 02/09/2024 02/09/2024 7.16 710794 Maintenance Paid by Check #45619 01/25/2024 02/09/2024 02/09/2024 02/09/2024 15.52 710856 Maintenance Paid by Check #45619 01/25/2024 02/09/2024 02/09/2024 02/09/2024 33.74 710913 Maintenance Paid by Check #45619 01/25/2024 02/09/2024 02/09/2024 02/09/2024 4.30 710952 Maintenance Paid by Check #45619 01/25/2024 02/09/2024 02/09/2024 02/09/2024 7.91 711070 Maintenance Paid by Check #45619 01/26/2024 02/09/2024 02/09/2024 02/09/2024 91.23 711296 Maintenance Paid by Check #45619 01/26/2024 02/09/2024 02/09/2024 02/09/2024 42.76 711327 Maintenance Paid by Check #45619 01/26/2024 02/09/2024 02/09/2024 02/09/2024 14.22 711365 Maintenance Paid by Check #45619 01/26/2024 02/09/2024 02/09/2024 02/09/2024 13.02 711381 Maintenance Paid by Check #45619 01/26/2024 02/09/2024 02/09/2024 02/09/2024 48.81 711970 Maintenance Paid by Check #45619 01/28/2024 02/09/2024 02/09/2024 02/09/2024 8.19 712105 Maintenance Paid by Check #45619 01/28/2024 02/09/2024 02/09/2024 02/09/2024 16.10 712267 Maintenance Paid by Check #45619 01/29/2024 02/09/2024 02/09/2024 02/09/2024 51.73 712298 Maintenance Paid by Check #45619 01/29/2024 02/09/2024 02/09/2024 02/09/2024 13.45 712496 Maintenance Paid by Check #45619 01/29/2024 02/09/2024 02/09/2024 02/09/2024 13.51 712661 Maintenance Paid by Check #45619 01/30/2024 02/09/2024 02/09/2024 02/09/2024 33.35 712695 Maintenance Paid by Check #45619 01/30/2024 02/09/2024 02/09/2024 02/09/2024 41.67 712730 Maintenance Paid by Check #45619 01/30/2024 02/09/2024 02/09/2024 02/09/2024 9.17 712760 Maintenance Paid by Check #45619 01/30/2024 02/09/2024 02/09/2024 02/09/2024 5.56 712785 Maintenance Paid by Check #45619 01/30/2024 02/09/2024 02/09/2024 02/09/2024 119.34 712796 Maintenance Paid by Check #45619 01/30/2024 02/09/2024 02/09/2024 02/09/2024 55.98 712810 Maintenance Paid by Check #45619 01/30/2024 02/09/2024 02/09/2024 02/09/2024 676.07 712834 Maintenance Paid by Check #45619 01/30/2024 02/09/2024 02/09/2024 02/09/2024 139.93 713118 Maintenance Paid by Check #45619 01/31/2024 02/09/2024 02/09/2024 02/09/2024 10.24 713226 Maintenance Paid by Check #45619 01/31/2024 02/09/2024 02/09/2024 02/09/2024 67.36 713235 Maintenance Paid by Check #45619 01/31/2024 02/09/2024 02/09/2024 02/09/2024 44.91 713247 Maintenance Paid by Check #45619 01/31/2024 02/09/2024 02/09/2024 02/09/2024 231.03 713391 Maintenance Paid by Check #45619 01/31/2024 02/09/2024 02/09/2024 02/09/2024 11.10 Vendor 4 - Dinuba Lumber Company Totals Invoices 115 $5,719.90 Vendor 341 - Dinuba Tires LLC
074182-1 FY23/24-Parks-Vehicle maint.-Flat
tire repair-P-05
Paid by Check #45620 01/29/2024 02/09/2024 02/09/2024 01/30/2024 02/09/2024 20.00 074185-2 FY23/24-Parks-Vehicle maint.-Flat
tire repair-J. Ramirez
Paid by Check #45620 01/31/2024 02/09/2024 02/09/2024 01/31/2024 02/09/2024 20.00 Vendor 341 - Dinuba Tires LLC Totals Invoices 2 $40.00
Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 7 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 309 - Elbert Distributing
24087720 elbert distributing inventory Paid by Check #45621 01/26/2024 02/09/2024 02/09/2024 02/09/2024 247.88 Vendor 309 - Elbert Distributing Totals Invoices 1 $247.88 Vendor 1506 - Enterprise FM Trust
FBN4960628 PD - 3 Malibus, 6 Durangos, 5
Chargers
Paid by Check #45622 02/04/2024 02/09/2024 02/09/2024 02/09/2024 13,120.20 FBN4960640 FY23/24-Parks/L&L-Dept. Leased
Vehicles
Paid by Check #45622 02/04/2024 02/09/2024 02/09/2024 02/05/2024 02/09/2024 1,660.57 Vendor 1506 - Enterprise FM Trust Totals Invoices 2 $14,780.77 Vendor 16 - Ernest Packaging Solutions
90892132 FY23/24-ParksMaintenance/cleaning suppliesPaid by Check #45623 01/31/2024 02/09/2024 02/09/2024 02/05/2024 02/09/2024 1,447.88 Vendor 16 - Ernest Packaging Solutions Totals Invoices 1 $1,447.88 Vendor 2031 - FCON3 Inc
1015 fcon3 Labor and equipment Paid by Check #45624 01/29/2024 02/09/2024 02/09/2024 02/09/2024 36,500.00 Vendor 2031 - FCON3 Inc Totals Invoices 1 $36,500.00
Vendor 171 - Fruit Growers Supply Co.
92435119 FY23/24-Parks-maint./operating
supplies-Chainsaws repair
Paid by Check #45625 01/23/2024 02/09/2024 02/09/2024 01/26/2024 02/09/2024 92.61 Vendor 171 - Fruit Growers Supply Co. Totals Invoices 1 $92.61 Vendor 1801 - Garda CL West, INC
10769900 SERVICE MONTH FEBRUARY 2024 Paid by Check #45626 02/01/2024 02/09/2024 02/09/2024 02/09/2024 1,359.84 Vendor 1801 - Garda CL West, INC Totals Invoices 1 $1,359.84 Vendor 2042 - Debra Harman
OCT-DEC 2023 Anthem Reimb 10/01/2023-
12/31/2023
Paid by Check #45627 01/30/2024 02/09/2024 02/09/2024 02/09/2024 283.50 Vendor 2042 - Debra Harman Totals Invoices 1 $283.50
Vendor 139 - Henry Schein Inc.
70121149 Supplies Paid by Check #45628 01/18/2024 02/09/2024 02/09/2024 02/09/2024 78.85 70858774 Supplies Paid by Check #45628 01/24/2024 02/09/2024 02/09/2024 02/09/2024 1,000.17 Vendor 139 - Henry Schein Inc. Totals Invoices 2 $1,079.02 Vendor 174 - Howard's Pest Control
120262 February 2024 Paid by Check #45629 02/01/2024 02/09/2024 02/09/2024 02/09/2024 93.00 120264 FY23/24-Parks-Pest Control
Service-February-Vuich Park
Paid by Check #45629 02/01/2024 02/09/2024 02/09/2024 02/05/2024 02/09/2024 75.00 120323 FY23/24-Parks-Pest Control
service - February-KC Vista Park
Paid by Check #45629 02/05/2024 02/09/2024 02/09/2024 02/05/2024 02/09/2024 46.00 120327 FY23/24-Sportsplex- Pest control
service -February
Paid by Check #45629 02/05/2024 02/09/2024 02/09/2024 02/05/2024 02/09/2024 117.00 Vendor 174 - Howard's Pest Control Totals Invoices 4 $331.00 Vendor 565 - Stephanie Hurtado
CPRS-2024-1 FY23/24-CS-Per diem- CPRS
Conference 2/27-3/1
Paid by Check #45630 01/31/2024 02/09/2024 02/09/2024 01/31/2024 02/09/2024 162.00 Vendor 565 - Stephanie Hurtado Totals Invoices 1 $162.00 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 8 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 5 - Jorgensen & Co.
6110736 PD - Fire Extinguishers
Test/Recharge
Paid by Check #45631 01/26/2024 02/09/2024 02/09/2024 02/09/2024 120.13 6111199 FY23/24-CS-Fire Ext. serviceRoom B & CPaid by Check #45631 01/30/2024 02/09/2024 02/09/2024 02/05/2024 02/09/2024 60.43 Vendor 5 - Jorgensen & Co. Totals Invoices 2 $180.56
Vendor 1403 - Kings Industrial Occupational Medical Center, Inc. 218613 SERVICE MONTH DECEMBER
2023
Paid by Check #45632 01/08/2024 02/09/2024 02/09/2024 02/09/2024 1,775.86 Vendor 1403 - Kings Industrial Occupational Medical Center, Inc. Totals Invoices 1 $1,775.86 Vendor 281 - Law and Associates Investigations
23-261 Pichay and Hernandez Paid by Check #45633 12/21/2023 02/09/2024 02/09/2024 02/09/2024 1,600.00 Vendor 281 - Law and Associates Investigations Totals Invoices 1 $1,600.00 Vendor 449 - Les Schwab Tire Centers of Central California 55100331020 les schwab parks sprayer/trailer Paid by Check #45634 01/29/2024 02/09/2024 02/09/2024 02/09/2024 176.67 55100331033 les schwab p-06 Paid by Check #45634 01/29/2024 02/09/2024 02/09/2024 02/09/2024 762.71 55100331201 Les Schwab Bus-14 Paid by Check #45634 01/31/2024 02/09/2024 02/09/2024 02/09/2024 177.17 55100331204 les schwab parks sprayer Paid by Check #45634 01/31/2024 02/09/2024 02/09/2024 02/09/2024 111.17 Vendor 449 - Les Schwab Tire Centers of Central California Totals Invoices 4 $1,227.72 Vendor 1368 - Elijah Luna
CPRS-2024-2 FY23/24-CS-Per diem- CPRS
Conference 2/27-3/1
Paid by Check #45635 01/31/2024 02/09/2024 02/09/2024 01/31/2024 02/09/2024 162.00 Vendor 1368 - Elijah Luna Totals Invoices 1 $162.00
Vendor 1723 - Matson Alarm Co, Inc.
4308376 Fire & Security Monitoring - 405 E
El Monte Way 02/01/24-02/29/2
Paid by Check #45636 02/01/2024 02/09/2024 02/09/2024 02/09/2024 118.00 Vendor 1723 - Matson Alarm Co, Inc. Totals Invoices 1 $118.00 Vendor 1181 - McCormick, Kabot & Lew
14909 General Matters November 2023 Paid by Check #45637 11/25/2023 02/09/2024 02/09/2024 02/09/2024 2,158.40 14910 RETAINER NOVEMBER 2023 Paid by Check #45637 11/25/2023 02/09/2024 02/09/2024 02/09/2024 3,300.00 Vendor 1181 - McCormick, Kabot & Lew Totals Invoices 2 $5,458.40 Vendor 1943 - Mineral King Publishing, Inc
712798 01/04/2024 Public Notice - MVT -
Ordinance No. 2023-10
Paid by Check #45638 01/31/2024 02/09/2024 02/09/2024 02/09/2024 400.00 Vendor 1943 - Mineral King Publishing, Inc Totals Invoices 1 $400.00 Vendor 22 - Moore Twining Associates Inc.
4135797 moore in-house Paid by Check #45639 01/30/2024 02/09/2024 02/09/2024 02/09/2024 179.00 4135798 moore industrial Paid by Check #45639 01/30/2024 02/09/2024 02/09/2024 02/09/2024 88.00 4135845 moore industrial Paid by Check #45639 01/31/2024 02/09/2024 02/09/2024 02/09/2024 88.00 Vendor 22 - Moore Twining Associates Inc. Totals Invoices 3 $355.00 Vendor 749 - MuniServices
INV06-018062 SUTA CA - Q3, 2023 Paid by Check #45640 01/26/2024 02/09/2024 02/09/2024 02/09/2024 601.02 INV06-018063 SUTA CA - Q3, 2023 District Tax Paid by Check #45640 01/26/2024 02/09/2024 02/09/2024 02/09/2024 490.27 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 9 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 749 - MuniServices Totals Invoices 2 $1,091.29
Vendor 884 - Napa Auto Parts
88956 Vehicles Paid by Check #45641 01/02/2024 02/09/2024 02/09/2024 02/09/2024 243.38 88958 Vehicles Paid by Check #45641 01/02/2024 02/09/2024 02/09/2024 02/09/2024 58.56 88959 Vehicles Paid by Check #45641 01/02/2024 02/09/2024 02/09/2024 02/09/2024 156.15 88960 Vehicles Paid by Check #45641 01/02/2024 02/09/2024 02/09/2024 02/09/2024 2.45 88969 Vehicles Paid by Check #45641 01/02/2024 02/09/2024 02/09/2024 02/09/2024 130.11 88976 Vehicles Paid by Check #45641 01/03/2024 02/09/2024 02/09/2024 02/09/2024 2.45 88984 Vehicles Paid by Check #45641 01/03/2024 02/09/2024 02/09/2024 02/09/2024 19.52 89148 Vehicles Paid by Check #45641 01/05/2024 02/09/2024 02/09/2024 02/09/2024 209.95 89152 Vehicles Paid by Check #45641 01/05/2024 02/09/2024 02/09/2024 02/09/2024 60.53 89183 Vehicles Paid by Check #45641 01/05/2024 02/09/2024 02/09/2024 02/09/2024 31.73 89275 Vehicles Paid by Check #45641 01/08/2024 02/09/2024 02/09/2024 02/09/2024 256.86 89276 Vehicles Paid by Check #45641 01/08/2024 02/09/2024 02/09/2024 02/09/2024 133.99 89278 Vehicles Paid by Check #45641 01/08/2024 02/09/2024 02/09/2024 02/09/2024 60.48 89328 Vehicles Paid by Check #45641 01/09/2024 02/09/2024 02/09/2024 02/09/2024 284.53 89335 Vehicles Paid by Check #45641 01/09/2024 02/09/2024 02/09/2024 02/09/2024 32.52 89361 Vehicles Paid by Check #45641 01/09/2024 02/09/2024 02/09/2024 02/09/2024 21.36 89408 Vehicles Paid by Check #45641 01/09/2024 02/09/2024 02/09/2024 02/09/2024 42.73 89437 Vehicles Paid by Check #45641 01/10/2024 02/09/2024 02/09/2024 02/09/2024 5.41 89440 Vehicles Paid by Check #45641 01/10/2024 02/09/2024 02/09/2024 02/09/2024 13.55 89447 Vehicles Paid by Check #45641 01/10/2024 02/09/2024 02/09/2024 02/09/2024 113.17 89587 Vehicles Paid by Check #45641 01/12/2024 02/09/2024 02/09/2024 02/09/2024 156.15 89589 Vehicles Paid by Check #45641 01/12/2024 02/09/2024 02/09/2024 02/09/2024 42.16 89608 Vehicles Paid by Check #45641 01/12/2024 02/09/2024 02/09/2024 02/09/2024 6.17 89747 Vehicles Paid by Check #45641 01/17/2024 02/09/2024 02/09/2024 02/09/2024 31.90 89785 Vehicles Paid by Check #45641 01/17/2024 02/09/2024 02/09/2024 02/09/2024 5.66 89791 Vehicles Paid by Check #45641 01/17/2024 02/09/2024 02/09/2024 02/09/2024 4.63 89801 Vehicles Paid by Check #45641 01/17/2024 02/09/2024 02/09/2024 02/09/2024 (4.23) 89821 Vehicles Paid by Check #45641 01/18/2024 02/09/2024 02/09/2024 02/09/2024 79.36 89834 Vehicles Paid by Check #45641 01/18/2024 02/09/2024 02/09/2024 02/09/2024 12.25 89961 Vehicles Paid by Check #45641 01/22/2024 02/09/2024 02/09/2024 02/09/2024 8.20 90098 Vehicles Paid by Check #45641 01/24/2024 02/09/2024 02/09/2024 02/09/2024 12.26 90113 Vehicles Paid by Check #45641 01/24/2024 02/09/2024 02/09/2024 02/09/2024 73.50 90115 Vehicles Paid by Check #45641 01/24/2024 02/09/2024 02/09/2024 02/09/2024 5.88 90140 Vehicles Paid by Check #45641 01/25/2024 02/09/2024 02/09/2024 02/09/2024 14.08 90147 Vehicles Paid by Check #45641 01/25/2024 02/09/2024 02/09/2024 02/09/2024 33.49 90295 Vehicles Paid by Check #45641 01/29/2024 02/09/2024 02/09/2024 02/09/2024 28.04 90299 Vehicles Paid by Check #45641 01/29/2024 02/09/2024 02/09/2024 02/09/2024 25.76 90341 Vehicles Paid by Check #45641 01/30/2024 02/09/2024 02/09/2024 02/09/2024 127.80 90362 Vehicles Paid by Check #45641 01/30/2024 02/09/2024 02/09/2024 02/09/2024 407.67 90385 Vehicles Paid by Check #45641 01/30/2024 02/09/2024 02/09/2024 02/09/2024 115.47 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 10 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 90388 Vehicles Paid by Check #45641 01/30/2024 02/09/2024 02/09/2024 02/09/2024 8.13 90397 Vehicles Paid by Check #45641 01/31/2024 02/09/2024 02/09/2024 02/09/2024 259.21 90399 Vehicles Paid by Check #45641 01/31/2024 02/09/2024 02/09/2024 02/09/2024 566.13 90431 Vehicles Paid by Check #45641 01/31/2024 02/09/2024 02/09/2024 02/09/2024 5.96 90441 Vehicles Paid by Check #45641 01/31/2024 02/09/2024 02/09/2024 02/09/2024 53.70 90445 Vehicles Paid by Check #45641 01/31/2024 02/09/2024 02/09/2024 02/09/2024 50.89 Vendor 884 - Napa Auto Parts Totals Invoices 46 $4,009.65 Vendor 392 - O'Reilly Auto Parts
3641-169965 Vehicles Paid by Check #45642 12/29/2023 02/09/2024 02/09/2024 02/09/2024 45.95 3641-170614 Vehicles Paid by Check #45642 01/02/2024 02/09/2024 02/09/2024 02/09/2024 29.30 3641-170822 Vehicles Paid by Check #45642 01/03/2024 02/09/2024 02/09/2024 02/09/2024 538.04 3641-170995 Vehicles Paid by Check #45642 01/04/2024 02/09/2024 02/09/2024 02/09/2024 40.64 3641-170997 Vehicles Paid by Check #45642 01/04/2024 02/09/2024 02/09/2024 02/09/2024 34.23 3641-171637 Vehicles Paid by Check #45642 01/08/2024 02/09/2024 02/09/2024 02/09/2024 51.66 3641-171808 Vehicles Paid by Check #45642 01/09/2024 02/09/2024 02/09/2024 02/09/2024 19.66 3641-171809 Vehicles Paid by Check #45642 01/09/2024 02/09/2024 02/09/2024 02/09/2024 9.11 3641-171826 Vehicles Paid by Check #45642 01/09/2024 02/09/2024 02/09/2024 02/09/2024 20.60 3641-171973 Vehicles Paid by Check #45642 01/10/2024 02/09/2024 02/09/2024 02/09/2024 41.48 3641-172047 Vehicles Paid by Check #45642 01/10/2024 02/09/2024 02/09/2024 02/09/2024 11.39 3641-172308 Vehicles Paid by Check #45642 01/12/2024 02/09/2024 02/09/2024 02/09/2024 56.98 3641-172309 Vehicles Paid by Check #45642 01/12/2024 02/09/2024 02/09/2024 02/09/2024 169.76 3641-172409 Vehicles Paid by Check #45642 01/12/2024 02/09/2024 02/09/2024 02/09/2024 23.24 3641-172412 Vehicles Paid by Check #45642 01/12/2024 02/09/2024 02/09/2024 02/09/2024 148.42 3641-172842 Vehicles Paid by Check #45642 01/15/2024 02/09/2024 02/09/2024 02/09/2024 (22.00) 3641-172971 Vehicles Paid by Check #45642 01/16/2024 02/09/2024 02/09/2024 02/09/2024 3.24 3641-172986 Vehicles Paid by Check #45642 01/16/2024 02/09/2024 02/09/2024 02/09/2024 39.74 3641-173181 Vehicles Paid by Check #45642 01/17/2024 02/09/2024 02/09/2024 02/09/2024 23.32 3641-173182 Vehicles Paid by Check #45642 01/17/2024 02/09/2024 02/09/2024 02/09/2024 10.57 3641-173205 Vehicles Paid by Check #45642 01/17/2024 02/09/2024 02/09/2024 02/09/2024 16.26 3641-173272 Vehicles Paid by Check #45642 01/17/2024 02/09/2024 02/09/2024 02/09/2024 (187.76) 3641-173274 Vehicles Paid by Check #45642 01/17/2024 02/09/2024 02/09/2024 02/09/2024 2.28 3641-174015 Vehicles Paid by Check #45642 01/22/2024 02/09/2024 02/09/2024 02/09/2024 12.99 3641-174017 Vehicles Paid by Check #45642 01/22/2024 02/09/2024 02/09/2024 02/09/2024 448.60 3641-174037 Vehicles Paid by Check #45642 01/22/2024 02/09/2024 02/09/2024 02/09/2024 27.59 3641-174109 Vehicles Paid by Check #45642 01/22/2024 02/09/2024 02/09/2024 02/09/2024 51.66 3641-174359 Vehicles Paid by Check #45642 01/24/2024 02/09/2024 02/09/2024 02/09/2024 281.86 3641-174392 Vehicles Paid by Check #45642 01/24/2024 02/09/2024 02/09/2024 02/09/2024 221.61 3641-174430 Vehicles Paid by Check #45642 01/24/2024 02/09/2024 02/09/2024 02/09/2024 (221.61) 3641-174436 Vehicles Paid by Check #45642 01/24/2024 02/09/2024 02/09/2024 02/09/2024 44.47 3641-174523 Vehicles Paid by Check #45642 01/25/2024 02/09/2024 02/09/2024 02/09/2024 210.03 3641-174524 Vehicles Paid by Check #45642 01/25/2024 02/09/2024 02/09/2024 02/09/2024 36.18 3641-174536 Vehicles Paid by Check #45642 01/25/2024 02/09/2024 02/09/2024 02/09/2024 28.11 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 11 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 Totals Invoices 34 $2,267.60 Vendor 142 - Office Depot BSD
338412199001 Office Supplies - Office Depot Paid by Check #45643 11/16/2023 02/09/2024 02/09/2024 02/09/2024 (36.77) 349067021001 Office Supplies - Office Depot Paid by Check #45643 01/15/2024 02/09/2024 02/09/2024 02/09/2024 19.33 349067021002 Office Supplies - Office Depot Paid by Check #45643 01/16/2024 02/09/2024 02/09/2024 02/09/2024 18.03 349211577001 Admin office supplies & copy
paper
Paid by Check #45643 01/19/2024 02/09/2024 02/09/2024 02/09/2024 285.78 350794860001 PD - Supplies Paid by Check #45643 01/19/2024 02/09/2024 02/09/2024 02/09/2024 206.75 350488577001 FY23/24-Multiple divisions-Office
supplies
Paid by Check #45643 01/25/2024 02/09/2024 02/09/2024 02/01/2024 02/09/2024 40.34 Vendor 142 - Office Depot BSD Totals Invoices 6 $533.46 Vendor 76 - Pacific Gas & Electric
3166578419001/24 3007 W KAMM AVE 12/18/23-
01/17/24
Paid by Check #45645 01/18/2024 02/09/2024 02/09/2024 02/09/2024 71.79 6402990649 01/24 PD - 12/18/2023 - 01/17/2024
Billing Charges
Paid by Check #45649 01/18/2024 02/09/2024 02/09/2024 02/09/2024 10.60 8866956432501/24 NW SE SW 18 16 24 12/18/23-
01/17/24
Paid by Check #45648 01/18/2024 02/09/2024 02/09/2024 02/09/2024 32.45 5949665550301/24 6675 AVE 412 12/18/23-01/17/24 Paid by Check #45646 01/19/2024 02/09/2024 02/09/2024 02/09/2024 25.46 6744215678101/24 6675 AVE 412 12/18/23-01/17/24 Paid by Check #45647 01/19/2024 02/09/2024 02/09/2024 02/09/2024 5,624.55 5022214690901/24 L & L PARKSIDE VILLAGE PHASE
I 12/21/23-01/22/24
Paid by Check #45657 01/22/2024 02/09/2024 02/09/2024 02/09/2024 264.23 2656920215801/24 L & L EL MONTE & LILLIE
12/22/23-01/23/24
Paid by Check #45654 01/24/2024 02/09/2024 02/09/2024 02/09/2024 7.76 5192489513201/24 L & L 502 RD 72 TIMER 12/22/23
-01/23/24
Paid by Check #45658 01/24/2024 02/09/2024 02/09/2024 02/09/2024 7.02 7771308180801/24 L & L 200 S ROAD 7212/22/23-
01/23/24
Paid by Check #45663 01/24/2024 02/09/2024 02/09/2024 02/09/2024 2.37 0375636985001/24 N/E RD 76 & AVE 416 12/23/23-
01/24/24
Paid by Check #45644 01/25/2024 02/09/2024 02/09/2024 02/09/2024 122.80 2459524157101/24 L & L NORTHRIDGE W/EATON
12/26/23-01/24/24
Paid by Check #45653 01/25/2024 02/09/2024 02/09/2024 02/09/2024 13.62 5438816975401/24 L & L NEWTON & NORTHRIDGE
12/26/23-01/24/24
Paid by Check #45659 01/25/2024 02/09/2024 02/09/2024 02/09/2024 77.91 9146744205801/24 L & L DAVIS E/ALTA AVE
12/26/23-01/24/24
Paid by Check #45666 01/25/2024 02/09/2024 02/09/2024 02/09/2024 147.27 0766265341401/24 L & L 1300 ROSEMARY AVE
12/27/23-01/25/24
Paid by Check #45650 01/26/2024 02/09/2024 02/09/2024 02/09/2024 38.95 1349551825301/24 L & L 1300 SAGINAW AVE
12/27/23-01/25/24
Paid by Check #45651 01/26/2024 02/09/2024 02/09/2024 02/09/2024 62.19 1594680195601/24 Parks 855 E EL MONTE WAY
12/27/23-01/25/24
Paid by Check #45652 01/26/2024 02/09/2024 02/09/2024 02/09/2024 239.97 3600674390401/24 L & L 698 N LINCOLN AVE
12/27/23-01/25/24
Paid by Check #45655 01/26/2024 02/09/2024 02/09/2024 02/09/2024 41.06 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 12 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 4689942560001/24 L & L 1101 VISCAYA PKWY
12/27/23-01/25/24
Paid by Check #45656 01/26/2024 02/09/2024 02/09/2024 02/09/2024 11.15 5564264294001/24 L & L 12/27/23-01/25/24 Paid by Check #45660 01/26/2024 02/09/2024 02/09/2024 02/09/2024 86.35 6220088828701/24 Parks EL MONTE & MC KINLEY
12/27/23-01/25/24
Paid by Check #45661 01/26/2024 02/09/2024 02/09/2024 02/09/2024 24.64 6782667017501/24 L & L ALICE & W NORTH WAY
12/27/23-01/25/24
Paid by Check #45662 01/26/2024 02/09/2024 02/09/2024 02/09/2024 296.22 7905465742801/24 L & L 1150 E NEBRASKA AVE
12/27/23-01/25/24
Paid by Check #45664 01/26/2024 02/09/2024 02/09/2024 02/09/2024 1.68 8116588543501/24 L & L 1920 E LAUREN AVE
12/27/23-01/25/24
Paid by Check #45665 01/26/2024 02/09/2024 02/09/2024 02/09/2024 70.88 Vendor 76 - Pacific Gas & Electric Totals Invoices 23 $7,280.92 Vendor 265 - Pape Machinery Inc.
14994523 pape U-06 Paid by Check #45667 01/23/2024 02/09/2024 02/09/2024 02/09/2024 2,172.13 Vendor 265 - Pape Machinery Inc. Totals Invoices 1 $2,172.13 Vendor 1985 - Paragon Enterprises, Inc
175546 Supplies Paid by Check #45668 01/23/2024 02/09/2024 02/09/2024 02/09/2024 1,210.53 Vendor 1985 - Paragon Enterprises, Inc Totals Invoices 1 $1,210.53 Vendor 38 - Reedley Irrigation System
RIS-POS02-53614 FY23/24-L&L -Irrigation
supplies/maint.-Viscaya
Paid by Check #45669 01/29/2024 02/09/2024 02/09/2024 01/29/2024 02/09/2024 129.87 Vendor 38 - Reedley Irrigation System Totals Invoices 1 $129.87 Vendor 1677 - Rodeo Wild West
179617 rodeo boots Jesus Torres2nd pair Paid by Check #45670 01/27/2024 02/09/2024 02/09/2024 02/09/2024 150.00 Vendor 1677 - Rodeo Wild West Totals Invoices 1 $150.00 Vendor 833 - Safechecks
0544872 AP Checks 47001 thru 52000 Paid by Check #45671 01/30/2024 02/09/2024 02/09/2024 02/09/2024 1,250.58 0544873 PR checks 103001 thru 104000 Paid by Check #45671 01/30/2024 02/09/2024 02/09/2024 02/09/2024 454.61 Vendor 833 - Safechecks Totals Invoices 2 $1,705.19
Vendor 42 - Scout Specialties
173045 scout specialties shop supplies Paid by Check #45672 01/18/2024 02/09/2024 02/09/2024 02/09/2024 31.68 Vendor 42 - Scout Specialties Totals Invoices 1 $31.68
Vendor 61 - Silvas Oil Company Inc.
189706CT January 2024 Paid by Check #45674 01/31/2024 02/09/2024 02/09/2024 02/09/2024 72.17 Vendor 61 - Silvas Oil Company Inc. Totals Invoices 1 $72.17 Vendor 431 - Sparkletts
5080520 020124 PD - Water Cooler Service Paid by Check #45675 02/01/2024 02/09/2024 02/09/2024 02/09/2024 181.76 9406519 020124 FY23/24-Multiple divisions - water
bottle service/rental
Paid by Check #45675 02/01/2024 02/09/2024 02/09/2024 02/05/2024 02/09/2024 130.87 Vendor 431 - Sparkletts Totals Invoices 2 $312.63
Vendor 214 - Stericycle, Inc.
8005907769 February 2024 Paid by Check #45676 01/18/2024 02/09/2024 02/09/2024 02/09/2024 148.90 Vendor 214 - Stericycle, Inc. Totals Invoices 1 $148.90 Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 13 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 818 - Kuldip Thusu
2024 Monterey Reimb Exp-League of Calif Cities
Conference 01/23/24-01/26/24
Paid by Check #45677 02/06/2024 02/09/2024 02/09/2024 02/09/2024 688.62 Monterey 01/24 League of Calif Cities MayorsCouncil Conference 1/23/24- 1/26/24
Paid by Check #45677 02/06/2024 02/09/2024 02/09/2024 02/09/2024 180.00 Vendor 818 - Kuldip Thusu Totals Invoices 2 $868.62
Vendor 1953 - Ed Todd
JANUARY 2024 Anthem Reimb 01/01/2024-
01/31/2024
Paid by Check #45678 02/02/2024 02/09/2024 02/09/2024 02/09/2024 959.61 Vendor 1953 - Ed Todd Totals Invoices 1 $959.61
Vendor 329 - Townsend Public Affairs
21105 CONSULTING FEBRUARY 2024 Paid by Check #45679 02/01/2024 02/09/2024 02/09/2024 02/09/2024 5,500.00 Vendor 329 - Townsend Public Affairs Totals Invoices 1 $5,500.00 Vendor 296 - Tulare Kings Veterinary Emergency
213339 PD - Vet Service Fees Paid by Check #45680 02/02/2024 02/09/2024 02/09/2024 02/09/2024 138.18 Vendor 296 - Tulare Kings Veterinary Emergency Totals Invoices 1 $138.18 Vendor 192 - UNUM Life Insurance Company of America
02/1/24-02/29/24 0537123-001 Paid by Check #45681 01/10/2024 02/09/2024 02/09/2024 02/09/2024 11,149.31 Vendor 192 - UNUM Life Insurance Company of America Totals Invoices 1 $11,149.31 Vendor 273 - US Bank
521039982 Copier Lease 01/20/2024 -
02/20/2024
Paid by Check #45682 01/27/2024 02/09/2024 02/09/2024 02/09/2024 2,515.31 Vendor 273 - US Bank Totals Invoices 1 $2,515.31
Vendor 258 - Valley Power Systems, Inc.

F 55870 valley power systems wwrp 4"
pump
Paid by Check #45683 12/05/2023 02/09/2024 02/09/2024 02/09/2024 154.67 Vendor 258 - Valley Power Systems, Inc. Totals Invoices 1 $154.67 Vendor 1434 - Vast Networks
49645 12/01/2023-12/31/2023 Internet Paid by Check #45684 12/01/2023 02/09/2024 02/09/2024 02/09/2024 4,632.29 51134 02/01/2024-02/29/2024 Internet Paid by Check #45684 02/01/2024 02/09/2024 02/09/2024 02/09/2024 4,632.29 Vendor 1434 - Vast Networks Totals Invoices 2 $9,264.58 Vendor 354 - Verizon Wireless
9954131274 Dec/Jan 2024 Paid by Check #45685 01/12/2024 02/09/2024 02/09/2024 02/09/2024 394.32 9954234901 Jan/Feb 2024 Paid by Check #45686 01/14/2024 02/09/2024 02/09/2024 02/09/2024 412.66 Vendor 354 - Verizon Wireless Totals Invoices 2 $806.98 Vendor 297 - Vincent Communications, Inc.
87700 Radios Paid by Check #45687 01/29/2024 02/09/2024 02/09/2024 02/09/2024 41,107.42 Vendor 297 - Vincent Communications, Inc. Totals Invoices 1 $41,107.42 Vendor 1927 - Zim Industries, Inc
4733 Zim Industries well #17 Paid by Check #45688 01/09/2024 02/09/2024 02/09/2024 02/09/2024 24,500.00 Vendor 1927 - Zim Industries, Inc Totals Invoices 1 $24,500.00 Vendor 584 - Christopher Zuniga
Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 14 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
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 Chris 2nd pair Chris 2nd pair Paid by Check #45689 02/04/2024 02/09/2024 02/09/2024 02/09/2024 150.00 Vendor 584 - Christopher Zuniga Totals Invoices 1 $150.00 Vendor Blue Cross of California
23-1136 Overpayment Run #23-1136 Paid by Check #45690 02/05/2024 02/09/2024 02/09/2024 02/09/2024 210.00 Vendor Blue Cross of California Totals Invoices 1 $210.00 Vendor Blue Cross of California
23-2464 Overpayment Run #23-2464 Paid by Check #45691 01/31/2024 02/09/2024 02/09/2024 02/09/2024 1,065.12 Vendor Blue Cross of California Totals Invoices 1 $1,065.12 Vendor Blue Cross of California
23-2465 Overpayment Run #23-2465 Paid by Check #45692 01/31/2024 02/09/2024 02/09/2024 02/09/2024 1,065.12 Vendor Blue Cross of California Totals Invoices 1 $1,065.12 Grand Totals Invoices 372 $444,583.36
Run by Rosemary Silva on 02/09/2024 11:41:10 AM Page 15 of 15 Accounts Payable Invoice Report
Payment Date Range 02/03/24 - 02/09/24
Report By Vendor - Invoice
Summary Listing
City Council Staff Report
Department: PUBLIC WORKS February 13, 2024
To: Mayor and City Council
From: George Avila, Public Works Director
Subject:

Resolution No. 2024-11 Authorization to Apply for CDBG Program Income Funding to fund Rose Ann Vuich Park Improvements (GA)

RECOMMENDATION
Council adopt Resolution No. 2024-11 authorizing submittal of an application for Community Development Block Grant (CDBG) Program Income funding in the amount not to exceed $1,000,00 and authorizing the City Manager or designee to execute related documents.

EXECUTIVE SUMMARY
On July 25, 2023, the City Council a held a public hearing to receive public comment on the use of approximately $600,000 in Community Development Block Grant (CDBG) program income. Upon conclusion of the public hearing, the City Council authorized staff to use the $600,000 for new restrooms and other improvements at Rose Ann Vuich Park. Staff is now expecting to have an additional $400,000 in program income available. Resolution No. 2024-11 authorizes staff to submit a funding application for up to $1,000,000 as required by federal regulations.

OUTSTANDING ISSUES
None.

DISCUSSION
The City of Dinuba has successfully received Community Development Block Grant (CDBG) funds for the Downpayment Assistance Program and the Housing Rehabilitation Program. Both of these programs provide loans that are required to be repaid if the properties are sold or transferred during the terms of the loans.

The repaid funds are considered "program income" and can be reallocated to fund other CDBG-eligible programs or projects in the community. The City Council must conduct a public hearing to provide an opportunity for the public to provide input and offer suggestions on how the money should be allocated. Following the public hearing, the City Council must adopt a and submit a resolution authorizing staff to allocate the funds for the selected program or activity.

On July 25, 2023, the City Council held a public hearing to consider allocating up to $600,000 in program income. The City Council subsequently authorized staff to use these funds for new public restrooms and other improvements at Rose Ann Vuich Park such as, but not limited, to picnic pavilion, and completion of Grolsch sister-city commutative area. Since this public hearing, staff expects to have an additional $400,000 in program income available for use on a community project.

The City Council is required to hold a public hearing and receive public input on what program or project the additional program income should be spent on. Again, these funds can be earmarked to fund the Rose Ann Vuich Park improvements. Vuich Park is a great asset and is home to various large community events throughout the year. The new restrooms and pavilion would go a long way to improve the park and provide the needed amenities during these events.

Staff is recommending that the City Council adopt Resolution No. 2023-24 authorizing the use of up to $1,000,000 in CDBG program income for the Rose Ann Vuich Park Improvements Project. A copy of the resolution is enclosed herein as Attachment 'A'.

FISCAL IMPACT
The cost to prepare and submit this application is $2,500; this expense will be funded by local funds.

PUBLIC HEARING
A public hearing notice was published in the Mid-Valley Times on February 1, 2024.

ATTACHMENTS:

Description
A. Resolution Number 2024-11
RESOLUTION NUMBER 2024-11

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DINUBA APPROVING AN

APPLICATION FOR FUNDING AND THE EXECUTION OF A GRANT AGREEMENT AND

ANY AMENDMENTS THERETO FOR STATE CDBG PROGRAM INCOME FOR THE

ROSE ANN VUICH PARK IMPROVEMENTS PROJECT
BE IT RESOLVED by the City Council of the City of Dinuba as follows:

SECTION 1:

The City Council has reviewed and hereby approves the submission to the State of California of one or more application(s) in the aggregate amount, not to exceed of $1,000,000 for the following CDBG activities:

Activity
Dollar Amount Being Requested
for the Activity
Rose Ann Vuich Park
Improvements $1,000,000
SECTION 2:

The City hereby approves the use of Program Income in an amount not to exceed $1,000,000 for the CDBG activities described in Section 1.

SECTION 3:

The City acknowledges compliance with all state and federal public participation requirements in the development of its application(s).

SECTION 4:

The City hereby authorizes and directs the City Manager, or designee, to execute and deliver all applications and act on the City’s behalf in all matters pertaining to all such applications.

SECTION 5:

If an application is approved the City Manager, or designee, is authorized to enter into, execute and deliver the grant agreement (i.e., Standard Agreement) and any and all subsequent amendments thereto with the State of California for the purposes of the grant.

SECTION 6:

If an application is approved, the City manager or designee, is authorized to sign and submit Funds Requests and all required reporting forms and other documentation as may be required by the State of California from time to time in connection with the grant.

PASSED AND ADOPTED this 13th day of February, 2024 by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:
________________________________
Mayor
ATTEST:
______________________________
City Clerk
City Council Staff Report
Department: FINANCE SERVICES February 13, 2024
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
Subject:

Annual Comprehensive Financial Report (ACFR) for Fiscal Year 2022-23 (KS)

RECOMMENDATION
Council to receive and accept the City of Dinuba's Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2023.

EXECUTIVE SUMMARY
The city retained Badawi and Associates to conduct an independent audit report of the Annual Comprehensive Financial Report (ACFR) for fiscal year 2022/2023.

Ahmed Badawi, CPA, the President of Badawi and Associates will be presenting the audit report for review and acceptance by the City Council.

OUTSTANDING ISSUES
None.

DISCUSSION
The attached 2022/2023 fiscal year Annual Comprehensive Financial Report represents the City's financial, operational and current economic condition for the fiscal year ending June 30, 2023. The City's financial statements for this period have been audited by Badawi and Associates, the City's independent audit firm. The independent Auditors Report has been incorporated into the ACFR document. This item is presented to City Council each year for review and acceptance.

State law requires the City of Dinuba to prepare a complete set of audited financial statements. The attached 2022/2023 ACFR fulfills this requirement.

The Finance Department completed the Annual Comprehensive Financial Report (ACFR) for Fiscal Year 2022/2023. 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 was audited by Badawi and Associates 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 2022/2023 is enclosed as Attachment ‘A’.

In summary, the Independent Auditor's Report reflects a clean audit of the city's financial statements for fiscal 2022/2023.

FISCAL IMPACT
None.

PUBLIC HEARING
None.

ATTACHMENTS:

Description
A. Annual Comprehensive Financial Report
2022‐2023
ANNUAL

COMPREHENSIVE

FINANCIAL
REPORT

This page intentionally left blank
City of Dinuba
Annual Comprehensive Financial Report
For the year ended June 30, 2023
Table of Contents
Page
i

INTRODUCTORY SECTION
Table of Contents ............................................................................................................................................................ i Letter of Transmittal ...................................................................................................................................................... v GFOA Certificate of Achievement of Excellence in Financial Reporting .............................................................. x Organization Chart & Principal Officials .................................................................................................................. xi

FINANCIAL SECTION
Independent Auditor’s Report ................................................................................................................................... 1 Management’s Discussion and Analysis .................................................................................................................. 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ..................................................................................................................................... 21 Statement of Activities .......................................................................................................................................... 23 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ...................................................................................................................................................... 28 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ................................................................................. 30 Statement of Revenues, Expenditures and
Changes in Fund Balances ............................................................................................................................. 32 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and changes in Fund Balances to the Government-Wide Statement of Activities ................................................................................................................................... 34 Proprietary Fund Financial Statements:

Statement of Net Position ................................................................................................................................ 36 Statement of Revenues, Expenses and Changes in Net Position ................................................................ 38 Statement of Cash Flows ................................................................................................................................... 40 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position................................................................................................................ 43 Statement of Changes in Fiduciary Net Position ........................................................................................... 44 Notes to the Basic Financial Statements ................................................................................................................ 45 City of Dinuba
Annual Comprehensive Financial Report
For the year ended June 30, 2023
Table of Contents
Page
ii
FINANCIAL SECTION (Continued)
Required Supplementary Information:

Schedule of Revenues, Expenditures and Changes in
Fund Balances – Budget and Actual:

General Fund .................................................................................................................................................... 101 HUD Grants ...................................................................................................................................................... 102 ARPA ................................................................................................................................................................. 103 Schedule of the Proportionate Share of the Net Pension Liability and Related Ratios ................................ 104 Schedule of Plan’s Contributions ......................................................................................................................... 106 Schedule of Changes in the Total OPEB Liability and Related Ratios ............................................................ 108 Notes to Required Supplementary Information ................................................................................................ 110 Supplementary Information:

Maor Capital Project Fund:

Statement of Revenues, Expenditures and Changes in
Fund Balances – Budget and Actual:

Transportation Construction ....................................................................................................................... 111 Nonmajor Governmental Funds:

Combining Balance Sheet ................................................................................................................................... 116 Combining Statement of Revenues, Expenditures and Changes in Fund Balance .................................... 120 Statements of Revenues, Expenditures and Changes in
Fund Balances – Budget and Actual:

Housing Authority ........................................................................................................................................... 124 2020 PLHA ........................................................................................................................................................ 125 Public Safety Sales Tax .................................................................................................................................... 126 Gas Tax .............................................................................................................................................................. 127 Parks Reserve .................................................................................................................................................... 128 Transportation .................................................................................................................................................. 129 System Development Charges ....................................................................................................................... 130 Community Enhancement Grants ................................................................................................................. 131 Assessment Districts ........................................................................................................................................ 132 Road Repair and Accountability Act of 2017 (SB1) Fund ........................................................................... 133 City of Dinuba
Annual Comprehensive Financial Report
For the year ended June 30, 2023
Table of Contents
Page
iii
FINANCIAL SECTION (Continued)
Supplementary Information, Continued
General Construction ................................................................................................................................... 134 Vocational Center ......................................................................................................................................... 135 MTBE .............................................................................................................................................................. 136 Financing Authority ..................................................................................................................................... 137 General Debt Service .................................................................................................................................... 138 Nonmajor Enterprise Funds:

Combining Statement of Net Position ........................................................................................................... 140 Combining Statement of Revenues, Expenses and Changes in Net Position .......................................... 141 Combining Statement of Cash Flows ............................................................................................................ 142 Internal Service Funds:

Combining Statement of Net Position ........................................................................................................... 144 Combining Statement of Revenues, Expenses and Changes in Net Position .......................................... 145 Combining Statement of Cash Flows ............................................................................................................ 146 STATISTICAL SECTION (Unaudited)
Statistical Section Description ............................................................................................................................... 147 Financial Trends Information:

Net Position by Component .............................................................................................................................. 149 Changes in Net Position ..................................................................................................................................... 150 Fund Balances of Governmental Funds ........................................................................................................... 154 Changes in Fund Balances Governmental Funds ........................................................................................... 156 Government-Wide Revenues ............................................................................................................................. 158 General Government Revenues by Source ...................................................................................................... 159 Revenue Capacity Information:

Property Ad Valorem Tax Assessed Values .................................................................................................... 160 Principal Property Taxpayers ............................................................................................................................ 161 Direct and Overlapping Property Tax Rates ................................................................................................... 162 Property Tax Levies and Collections ................................................................................................................ 163 City of Dinuba
Annual Comprehensive Financial Report
For the year ended June 30, 2023
Table of Contents
Page
iv
STATISTICAL SECTION (Unaudited), Continued
Debt Capacity Information:

Ratios of Outstanding Debt by Type ................................................................................................................ 164 Ratios of General Bonded Debt Outstanding .................................................................................................. 165 Statement of Direct and Overlapping Debt ..................................................................................................... 166 Computation of Legal Debt Margin ................................................................................................................. 167 Pledged Revenue Coverage ............................................................................................................................... 168 General Bonded Indebtedness Maturities by Fiscal Year .............................................................................. 169 Demographic and Economic Information:

Population and Unemployment Rate ............................................................................................................... 170 Principal Employers ............................................................................................................................................ 171 Employees by Function (Full-Time Equivalents) ........................................................................................... 172 Construction Activity ......................................................................................................................................... 173 Tulare County Crop Statistics ............................................................................................................................ 174 Operating Information:

Capital Assets Used ............................................................................................................................................ 175 Demands for City Services ................................................................................................................................. 176 General Governmental Expenditures by Function ......................................................................................... 177 Sales Tax Rates ..................................................................................................................................................... 178 Top 25 Sales Tax Generators .............................................................................................................................. 179 Sales Tax Amounts in Benchmark Year ........................................................................................................... 180 Schedule of Insurance in Force .......................................................................................................................... 181 v
February 9, 2024
To the Honorable Mayor, City Council and Citizens of the City of Dinuba:

The Annual Comprehensive Financial Report (ACFR) of the City of Dinuba, for the fiscal year ended June 30, 2023, is hereby submitted as mandated by both local ordinances and state statutes.

These ordinances and statutes require that the City of Dinuba issue annually a report on its financial position and activity, and that an independent firm of certified public accountants audit this report.

The accounting firm of Badawi and Associates of Berkeley, California, was retained by the City to perform the audit of financial records for the fiscal year ended June 30, 2023. The audit was designed to meet the requirements of the federal Single Audit Act of 1984, as amended and related OMB Circular A-133. The auditors report on the fair presentation of the financial statements, the internal controls, and compliance with legal requirements and have issued an unmodified (“clean”) opinion on Dinuba’s financial statements.

Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with management. To the best of our knowledge and belief, the enclosed data are accurate in all material respects and are reported in a manner that presents fairly the financial position and results of operations of the various funds and component units of the City. All disclosures necessary to enable the reader to gain an understanding of the City’s activities have been included.

Management’s discussion and analysis (MD&A) follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it.

Government Profile
The financial reporting entity (the government) includes all the funds of the primary government (i.e., the City of Dinuba as legally defined), as well as all of its component units. Component units are legally separate entities for which the primary government is financially accountable.

Blended component units, although legally separate entities, are, in substance, part of the primary government’s operations and are included as part of the primary government; the Dinuba Financing Authority qualifies as a blended component unit in this regard. City Council members serve as the governing board of the Authority, and the City Manager serves as the Executive Director of the Authority.

The City of Dinuba is situated in the northern part of Tulare County, near the Fresno County line.

Roughly, 180 miles north of Los Angeles and 200 miles south of San Francisco, the City lies in the heart of California’s agriculturally rich San Joaquin Valley, near the Sierra Nevada Mountain Range.
v
Dinuba was established in 1888 with the coming of the railroad and was incorporated in 1906.

Because of Dinuba’s rich agricultural area, it grew quickly into a thriving community as people from outlying areas moved closer to the railroad shipping area. Since its founding, Dinuba has had consistent growth, increasing from 970 persons in 1910 to a 2023 population of 25,467 among the eight incorporated cities of Tulare County, Dinuba ranks fourth in population.

The City, until 1994, operated under the General Laws of the State of California. The voters adopted the City Charter on June 4, 1994, and by the Secretary of State on July 7, 1994. The Charter gives the City government greater latitude in carrying out its operations and enables the City to operate more efficiently.

Springtime in Dinuba is filled with the fragrance of blossoms from the surrounding orchards.

Dinuba’s warm summer days bring forth the abundance of produce that keeps the packinghouses and shippers busy during the summer months. Mild temperatures year-round enhance the dairy industry in the surrounding area as well.

The Dinuba area is one of the San Joaquin Valley’s most productive agricultural spots. The variety of crops includes cotton, nuts, vegetables, and fruits, such as grapes, raisins, plums, peaches, nectarines, and citrus. Raisins are a major product in the Dinuba area, where 40 percent of the world’s raisins are grown and dried, a total of approximately 300,000 tons annually. Table grapes and wine are also major products. The City of Dinuba is in Tulare County; a table in the Statistical Section lists the major crops raised in Tulare County and the gross value of the crops in the previous calendar year.

Although agriculture is Dinuba’s predominant activity, the community has had a modest commercial and industrial base for many years. Dinuba is home to the headquarters of Ruiz Food Products, Incorporated, which prepares frozen Mexican foods and distributes them worldwide. It is also home to the West Coast Distribution Facility for Best Buy, Inc. and Patterson Logistics, Inc.

This concentration of employers attracts more residents, which in turn draws additional commercial businesses. This has been evidenced through continued strength of the building sector in Dinuba.

Because of its unparalleled agricultural base and its expanding industrial site, Dinuba is a community with a progressive and diverse economy.

The City has a Council-Manager form of government. There are five Council members who serve overlapping terms of four years and the Council in turn elects one of the Council members to serve as the Mayor for a term of two years. The Council engages a City Manager and a City Attorney.

The Manager is the chief executive officer of the City, and it is the City Manager’s responsibility to hire department managers for each of the City functions. Such person also proposes the annual budgets, coordinates and oversees all activities of the organization, and implements the policies, budgets, and laws adopted by the City Council. The Dinuba Redevelopment Agency was created on June 12, 1984, by an Ordinance of the City Council, pursuant to the California Community Redevelopment Law. With the dissolution of redevelopment agencies by the state, Tulare County Oversite Board has assumed the role of the board to the Successor Agency of the City of Dinuba.

Local Economy
The economic climate in Dinuba is stabilizing after the pandemic. Over the past 5 years, sales tax from the top 10 non-online businesses grew from approximately $1.7 million to a high of $2.1 million in 2022. In the past year, a small decline of 3% is indicating a change in the overall economic climate which focuses in particular in decreases to retail, auto sales and construction. vi
For the past five years, the online sales tax revenue had been the largest source of revenues for the City of Dinuba’s general fund. In September 2023, the California Department of Tax and Fee Administration (CDTFA) completed an audit of the online sales tax and informed the City of the intent to change the allocation of online sales tax which would result in a substantial reduction of sales tax to the City.

Aside from the reallocation going forward, the CDTFA has also indicated that they intend to ‘claw back’ what they have deemed appropriate back to January 2021. The Management Discussion and Analysis (MD&A) and financials represent the City’s efforts to prudently set aside the money that is in question, in the event that the CDTFA’s decision is upheld. However, the City strongly disagrees with the decision and has submitted an appeal of the determination.

In the 2022-2023 fiscal year the City of Dinuba’s Public Works Department issued a total of 925 building permits. A total of 687 of those permits were residential and 238 were for commercial projects. The total valuation for all permits issued was $30,513,870. There are currently two residential developments that are being built in Dinuba. These include developments that are below market, market, and above market. There are several other residential developments that are working their way through the development process.

Property values saw a slight uptick in fiscal year 2022-2023. The continued growth in new residential and commercial permits is anticipated to continue to reflect in the assessed values going forward and will be apparent in the property tax rolls in future years. vii
Current Major Initiatives.

During fiscal year 2022-2023 the City’s Public Works Department completed several capital improvements projects. They include:
x Stony Creek Development. The project consisted of the installation and construction of various essential components. These include domestic water, sanitary sewer, storm drains, curbs, gutters, sidewalks, street construction (including signage and markings), landscape, irrigation, and street lighting.
x Alta Avenue and Nebraska Avenue Roundabout. The completion of this project has improved traffic control, air quality, and pedestrian safety. The project consisted of constructing a single-lane roundabout, which included a reconstructed pavement section, curb, and gutter, curb ramps, sidewalk, median islands, landscape and irrigation, masterplanned storm drain facilities, and other improvements. SB-1, Measure R, CMAQ, and local funds funded this project.
x El Monte Way Sewer Main Replacement Project. The project consisted of an investigation of the 12-inch Sewer line in El Monte Way between Lillie Avenue and Alice Avenue, which determined that about 300 feet of the main sewer line needed to be replaced. This project was awarded to Agee Construction Corporation and completed on December 16, 2022. This project was fully funded with ARPA.
x Serra Village Phase 2. The City collaborated with Self-Help Enterprises for a $3.0 million Permanent Local Housing Allocation grant to complete this project, which consists of 64 units. Nine of these units will be set aside for individuals and families experiencing or at risk of homelessness. The completion of this Project provides affordable housing opportunities.
viii
x College Ave Streetlights Project. The completion of this project significantly enhances pedestrian and vehicular visibility around the railroad crossing. The project, which was 100% funded by the Federal Highway Administration, consisted of the installation of four streetlights near existing crosswalks at the intersections of:
o College Avenue and M Street
o College Avenue and Golden Way
o College Avenue and Uruapan Way
o College Avenue and San Joaquin Valley Railroad (SJVRR) Crossing. x Rd 74 Street Improvements Project. The project consisted of the reconstruction of the pavement structural section and aggregate base shoulders from Sierra Way to Kamm Avenue on Road 74. This Project was fully funded by ARPA.

Financial Information
City management is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft, or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. This should provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation costs and benefits require estimates and judgments by management.

As a recipient of federal, state, and local financial assistance, the City also is responsible for ensuring that an adequate internal control structure is in place to ensure and document compliance with applicable laws and regulations related to those programs. This internal control structure is subject to periodic evaluation by management.

The City maintains budgetary controls with the objective of ensuring compliance with legal provision embodied in the annual appropriated budget approved by the City Council. Activities of most funds are included in the annual appropriated budget and both revenues and expenses are categorized into either recurring or one-time. Project-length financial plans are adopted for longterm capital projects in a five-year Capital Improvement Plan. As a component of capital projects, future operating costs are analyzed, projected, and incorporated into future budget forecasts.

Budgets are prepared for the individual departments within specific funds as management control devices, but the level of budgetary control (i.e., the level at which expenditures cannot legally exceed the appropriated amount) remains at the fund level. The City also maintains an encumbrance accounting system as one technique of accomplishing budgetary control. Encumbered amounts lapse at year-end. However, encumbrances outstanding at the year-end are generally reappropriated as part of the following year’s budget.

As demonstrated by the statements and schedules included in the financial section of this report, the City of Dinuba continues to meet its responsibility for sound financial management. For further analysis of the City’s financial position, please refer to the Management Discussion and Analysis report in the Financial Section.

Awards
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Dinuba for its Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022. This was the ix
thirtieth consecutive year that the City has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

A Certificate of Achievement is valid for a period of one year only. We believe that our current Annual Comprehensive Financial Report continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate.

Acknowledgements
The preparation, cooperation, and assistance of the Finance Department and the auditing firm of Badawi and Associates is greatly appreciated in the publication of this document. The preparation of the annual comprehensive financial report on a timely basis was made possible by the dedicated service of the entire finance staff. We also thank the Dinuba City Council for their dedicated service in guiding and directing the management of the City of Dinuba.

Respectfully Submitted,
Karina Solis
Administrative Services Director
DocuSign Envelope ID: DD652885-22CA-479F-A86F-9A00267C154C 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, 2022
Executive Director/CEO
x
Organizational Chart and Principal Officials
Citizens of
Dinuba
City Council
Maribel Reynosa     Rachel Nerio‐
Guerrero
Vice Mayor
Linda Launer       Benjamin Prado         Kuldip Thusu
Council Member        Council Member     Council Member City Commissions
City Attorney
David Yanez
City Manager
Luis Patlan
City Clerk
Maria Alaniz
Administrative Services
Karina Solis, Director
Information Technology
Daniel James, Assistant City Manager
Human Resources
Maria Alaniz, Manager
Police
Abel Iriate, Chief
Parks and Recreation
Stephanie Hurtado, Director
Public Works
Ismael Hernandez, Director
Fire Department
Jordan Webster, Chief
Community Development
George Avila, Business Manager
xi

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INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Dinuba
Dinuba, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Dinuba (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements 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, 2023, 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 audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the 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 financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

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

2 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 opinions. 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 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, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x 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.
x 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. x 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.
x 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.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison schedules for the General Fund and major special revenue funds, and required pension and other post-employment benefit information on pages 5-18 and 101-110, 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 To the Honorable Mayor and Members
of the City Council of the City of Dinuba
Dinuba, California

3 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.

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 was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such 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 annual reports. The other information comprises the introductory section and statistical section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do 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.

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

4 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 9, 2024 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 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.

Badawi & Associates, CPAs
Berkeley, California
February 9, 2024
5 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, 2023. 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
x City total assets decreased by $264.6 million to $103.2 million, of which $85 million represented governmental assets and $18.2 million represented business-type assets. x City total liabilities increased by $16.6 million to $105.9 million, of which $84.6 million were governmental liabilities and $21.4 million were business-type liabilities. x The City’s total net position increased by $7.9 million to $278.6 million. x City-wide revenues were $54.6 million, of which $34 million were generated by governmental activities and $20.6 were generated by business-type activities. x City-wide expenses were $50.9 million, of which $33.3 million were incurred by governmental activities and $17.6 were incurred by business-type activities.

Fund Level
x Governmental Fund balances decreased $8.9 million to $55.5 million. Of this amount $11.8 million was unassigned fund balance and available for spending at the City’s discretion.
x Governmental Fund revenues were $33.1 million, a decrease of $8.7 million from the previous year.
x Governmental Fund expenditures increased by $10 million to $41.8 million in fiscal year 2023.
x Enterprise net position increased by $1.8 million to $62.9 million. Of this amount, $8.2 million was unrestricted net position and available for spending at the City’s discretion. x Enterprise Fund operating revenues remained virtually unchanged at $15.8 million compared to the previous fiscal year which was at 15.3 million. x Enterprise Fund operating expenses were $17.2 million in fiscal year 2023, an increase of $2.5 million compared to the previous fiscal year.

The Comprehensive Annual 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, 2023

FINANCIAL HIGHLIGHTS

OVERVIEW OF THE BASIC FINANCIAL STATEMENTS
6 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. 7 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 selfinsurance.

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
8 Governmental Activities
FY 2023 FY 2022 Change
Current and other assets 84,947 81,163 3,784
Capital Assets 214,520 206,530 7,989
Total Assets 299,467 287,693 11,774
Deferred outflows 12,145 8,293 3,853
Total deferred outflow 8,293 12,145 3,853
Current and other liabilities 25,590 13,228 12,362
Long-term obligations outstanding 58,982 58,326 656
Total liabilities 84,573 71,554 13,019
Deferred inflows 11,321 14,800 (3,479)
Total deferred inflow 11,321 14,800 (3,479)
Net Position
Net investment in capital assets 194,198 185,147 9,051
Restricted 44,038 36,726 7,313
Unrestricted (22,518) (12,240) (10,278)
Total net position 215,719 209,632 6,087
Table 1
Governmental Net Position at June 30, 2021 and 2022
(in Thousands)
Net Position
As shown in Table 1, the City’s governmental Total Net Position is $215.7 million. During fiscal year 2023, the overall net position increased by $6 million, or 3%. 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 $194 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 20.4 % of the City’s Governmental Net Position. These are external restrictions and cannot be changed by the City. 9 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 ($22.5) 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 $6 million in fiscal year 2023. Revenues decreased $16.8 million and expenses increased by $6.1 million. The decrease in revenues is primarily due to a change in the way online sales tax is recorded and Miscellaneous, which was one-time revenues in 2021-2022. The increases in expenses are also attributed to the sales tax revenue.

The largest source of revenue had historically been Sales tax revenue, however, the California Department of Tax and Fee Administration (CDTFA) has conducted an audit of the City of Dinuba’s allocation of sales tax, particularly with the online sales tax. In September 2023, the CDTFA communicated to the City of Dinuba that they intend to change the allocation of online sales tax, which would result in a substantial reduction of sales tax to the City. The CDTFA has further indicated that they intend to ‘claw back’ what they have deemed appropriate back to January 2021. The City disagrees with the CDTFA’s determination and is appealing the decision. In the meantime, City staff has set the money in question into a liability account, pending the final determination of the CDTFA.

In the following financial document, the sales tax amount that is being questioned by the CDTFA has been recorded in a liability account for the fiscal year 2022-2023 by reducing the revenue received in sales tax. For the amount that precedes the 2022-2023 fiscal year, the amount in question has been recorded as a prior period expense and has also been recorded in the liability account. Going forward, the City will continue to record the amount in question as a liability.
10 11
The following charts display the City’s governmental activities for fiscal year 2023, highlighting the makeup of the governmental revenues and expenses.

Revenues by Source
Governmental Activities
Expenses by Function
Governmental Activities
12 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 an increase of $3 million in total assets. Of the total business type net position, 87% was net investment in capital assets and 13% was unrestricted, which is available for future operations.

FY 2023 FY 2022 Change
Current and other assets 18,555 18,179 376
Capital Assets 64,631 61,920 2,712
Total Assets 83,186 80,099 3,088
Deferred outflows 3,218 1,871 1,347
Total deferred outflow 3,218 1,871 1,347
Current and other liabilities 2,029 1,980 49
Long-term obligations outstanding 19,323 15,759 3,564
Total liabilities 21,352 17,739 3,613
Deferred inflows 2,137 3,179 (1,042)
Total deferred inflow 2,137 3,179 (1,042)
Net Position
Net investment in capital assets 54,712 50,904 3,808
Unrestricted 8,202 10,147 (1,945)
Total net position 62,915 61,052 1,863
Table 3
Business-Type Net Position at June 30, 2021 and 2022
(in Thousands)
Changes in Net Position
As shown in Table 4, net revenues for business-type activities were $20.6 million in fiscal year 2023, an increase of $3.1 million over the prior year. The increase was primarily attributable to funding for Capital projects from grants and operating contributions.

Expenses for business-type activities increased by $2.5 million compared to the previous fiscal year. The increase in expenses are attributed to the Golf, Sewer, and Ambulance with the largest increase being in Ambulance.

The increase in expenses in both Golf and Sewer is due to capital expenses and projects. The increase of expenses in Ambulance is due to the restructuring of salaries of the personnel to more accurately represent the fact that the majority of calls are for EMS/Medical services.. 13 14
Table 5 summarizes the Governmental balances at the fund level.

FY 2023 FY 2022 Change
Total Assets 82,740 79,680 3,060
Total Liabilities 26,653 14,381 12,272
Total Deferred Inflows of Resources 587 899 (312)
Total Fund Balances 55,500 64,400 (8,900)
Total Revenues 33,126 41,850 (8,724)
Total Expenditures 41,829 31,835 9,994
Total Other Financing Sources (Uses) (197) 494 (691)
Table 5
Financial Highlights at Fund Level at June 30, 2022 and 2023 (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 decreased by 47.9% to end the fiscal year at a balance of $12 million. The decrease was due primarily to the transition of a portion of the sales tax revenues to a liability account pending the final determination from the CDTFA.

The final budget amount for General Fund expenditures totaled $19.3 million excluding transfers out. In comparison, actual expenditures excluding transfers out totaled $27.3 million.

The variance in expenditures was $8.1 million, which was largely due to the recording of prior year sales tax revenues into a liability account. The purpose of setting this money aside is for the aforementioned CDTFA audit. Total revenues were budgeted at $23 million; actual revenues in the General Fund were $20 million with a variance of $3 million, which is due to the current year sales tax revenue recording in the liability account pending the final determination from the CDTFA.

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 $24.3 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 $1.2 million. The revenue is primarily composed of intergovernmental revenues originating with the Tulare County Association of Governments.

FINANCIAL ANALYSIS OF CITY’S MAJOR FUNDS
15 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 $8.9 million in revenue and have a combined Fund Balance at year-end of $17.8 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 by $0.3 million to $15 million. The unrestricted portion of the net position totaled $0.7 million.

Sewer
The sewer fund ended the year with a net position of $17.5 million of which ($0.5) million was unrestricted. Operating revenues exceeded operating expenses by just a little under $0.5 million.

The fund’s net position increased by $2.4 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 $1.8 million of which $1.7 million was unrestricted.

Ambulance
In 2023, the City continued to participate in the Inter-governmental Transfer funding provided by the State. Revenue from the IGT transfer was $4.2 million in 2023. As of June 30, 2023 the fund had net position of $10.2 million.

Golf Course
Operating revenues decreased by $0.2 million from the prior fiscal year. Operating expenses increased by $1 million from the prior year due to several factors, including the purchase of one-time capital expenses and projects for the aging facility, which included the replacement of sand in the bunkers, a pump repair among other repairs and replacements. The net position of the Golf Course at the end of the fiscal year was $15.4 million. 16 A summary of the City’s capital assets is shown below in Table 6. More detail regarding the assets can be found in Note 8 of the financial statements.

FY 2023 FY 2022 Change
Governmental Activities
Land 123,819 118,683 5,136
Artwork 69 69 -
Construction in Progress 3,361 6,393 (3,032)
Buildings 3,832 14,333 (10,501)
Improvements 8,157 412 7,745
Equipment and Machinery 2,460 (657) 3,117
Infrastructure 72,822 67,297 5,525
Total 214,520 206,530 7,989
Business-Type Activities
Land 7,752 7,752 0
Construction in Progress 4,475 - 4,475
Buildings and Improvements 16,288 17,967 (1,679)
Equipment and Machinery 2,562 1,636 926
Infrastructure 33,554 34,565 (1,011)
Total 64,631 61,920 2,711
Table 6
Capital Assets Net of Accumulated Depreciation at June 30 (in Thousands)
The net increase of $8 million for governmental activity assets is comprised of the Buildings, Improvements, Equipment and Machinery and Infrastructure that depreciated throughout the year.

The net increase of $2.7 million for business-type activity assets is due to the construction in progress for several projects and large pieces of equipment that were not complete at the end of the fiscal year.

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
17 Each debt is discussed in more detail in Note 9 to the financial statements.

The City’s total long-term debt decreased by $2.3 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, 2023:

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 ACFR. 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.

DEBT ADMINISTRATION

BUDGETING
18 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.

Budgeted expenditures may be reallocated within a division and between divisions within a department without City Council approval.

Based upon sales tax revenues, the local business climate has decreased slightly. Excluding revenues from the Internet Sales Tax, sales tax from the top 10 sources decreased by 3% from fiscal year 2022 to 2023. This decrease is attributed to the change in the overall economic climate which focuses in particular in decreases to retail, auto sales and construction.

As the economy stabilized from the impacts from the pandemic in early 2020, the unemployment rates had been decreasing steadily through June 2022, however, in 2023, there was an increase of 2.1% for a total unemployment rate of 9.6% for 2023.

The construction of new homes remains at a steady pace, there were 54 permits issued in 2022 for single-family residential homes and 54 in 2023 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
Dinuba Ridge Creek Golf
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GOVERNMENT-WIDE

FINANCIAL STATEMENTS
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20 City of Dinuba
Statement of Net Position
June 30, 2023
Governmental Business-type
Activities Activities Total
ASSETS
Current assets:

Cash and investments $ 16,007,80 44,466,355 $ 6 $ 60,474,161 Receivables:

Accounts 750,561 2,353,609 3,104,170
Notes and loans 30,538,270 20,607 30,558,877
Accrued interest 57,943 17,913 75,856
Lease receivable 134,164 - 134,164
Internal balances 1,867,426 (1,867,426) -
Prepaid costs 119,864 83,386 203,250
Due from other governments 6,215,655 372,649 6,588,304
Inventories - 163,062 163,062
Restricted assets:

Cash with fiscal agent 796,955 1,051,616 1,848,571
Total current assets 84,947,193 18,203,222 103,150,415
Noncurrent assets:

Notes and loans - 352,180 352,180
Capital assets:

Depreciable 127,248,093 12,227,413 139,475,506
Nondepreciable 87,271,540 52,403,627 139,675,167
Total noncurrent assets 214,519,633 64,983,220 279,502,853 Total assets 299,466,826 83,186,442 382,653,268

DEFERRED OUTFLOWS OF RESOURCES
Deferred charges on refunding 391,387 623,723 1,015,110 Deferred pension related items 9,335,757 2,157,455 11,493,212 Deferred OPEB related items 2,417,971 436,440 2,854,411 Total deferred outflows of resources 12,145,115 3,217,618 15,362,733

LIABILITIES
Current liabilities
Accounts payable 3,069,527 804,523 3,874,050
Accrued liabilities 3,837,185 486,659 4,323,844
Accrued interest 134,025 130,170 264,195
Unearned revenue 3,024,456 255,709 3,280,165
Deposits payable 645,969 351,992 997,961
Due to other governments 14,669,466 - 14,669,466
Accrued Compensated absences - current 209,598 56,097 265,695 Accrued claims and judgements - current 50,000 - 50,000 Long-term debt - current 1,382,763 1,164,480 2,547,243
Total current liabilities 27,022,989 3,249,630 30,272,619 Noncurrent liabilities:

Accrued Compensated absences 765,287 155,292 920,579
Accrued claims and judgements ---
Long-term debt 19,330,225 9,378,039 28,708,264
Net pension liability 20,230,699 5,460,347 25,691,046
Total OPEB liability 17,223,320 3,108,777 20,332,097
Total noncurrent liabilities 57,549,531 18,102,455 75,651,986 Total liabilities 84,572,520 21,352,085 105,924,605

DEFERRED INFLOWS OF RESOURCES
Deferred Pension related items 1,004,101 279,635 1,283,736 Deferred OPEB related items 10,184,500 1,838,283 12,022,783 Deferred inflows related to leases 132,075 19,491 151,566 Total deferred inflows of resources 11,320,676 2,137,409 13,458,085

NET POSITION
Net investment in capital assets 194,198,032 54,712,244 248,910,276 Restricted for:

Community development projects 30,310,703 - 30,310,703
Public safety 2,890,903 - 2,890,903
Parks and recreation 8,093 - 8,093
Public work 6,335,796 - 6,335,796
Capital projects 2,810,138 - 2,810,138
Debt service 1,682,853 - 1,682,853
Total restricted 44,038,486 - 44,038,486
Unrestricted 8,202,322 (22,517,773) (14,315,451)
Total net position $ 215,718,745 $ 62,914,566 $ 278,633,311 Primary Government
See accompanying Notes to Basic Financial Statements.
21 City of Dinuba
Statement of Activities
For the year ended June 30, 2023
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Governmental activities:

General government 7,563,541 $ 1,376,599 $ 275,456 $ - $ 1,652,055 $ Public safety 10,043,687 836,227 177,796 - 1,014,023
Community development 2,048,106 - 905,123 - 905,123
Parks and recreation 2,411,417 283,421 - - 283,421
Public works 1,080,475 1,802,386 891,272 2,317,909 5,011,567 Non-departmental - sales tax settlement 9,305,652 - - - - Interest on long-term debt 812,001 - - - -
Total governmental activities 33,264,879 4,298,633 2,249,647 2,317,909 8,866,189 Business-type Activities:

Water 2,886,622 3,231,249 5,312 - 3,236,561
Sewer 3,720,942 3,788,811 - - 3,788,811
Golf course 4,511,217 3,326,085 - - 3,326,085
Disposal 3,002,715 3,452,572 - - 3,452,572
Ambulance 2,817,601 1,817,777 4,189,411 - 6,007,188
Transit 410,084 16,989 233,843 - 250,832
Compressed natural gas 281,025 119,669 - - 119,669
Total business-type activities 17,630,206 15,753,152 4,428,566 - 20,181,718 Total primary government $ 20,051,785 50,895,085 $ 6,678,213 $ 2,317,909 $ 29,047,907 $ General Revenues:

Taxes:

Property taxes, levied for general purpose
Transient occupancy taxes
Sales taxes
Franchise taxes
Business license taxes
Utility users taxes
Other taxes
Total taxes
Motor vehicle in lieu, unrestricted
Use of money and property
Other
Contributions
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of year, as restated
Net position - end of year
Program Revenues
See accompanying Notes to Basic Financial Statements.
22 Governmental Business-Type
Activities Activities Total
$ - (5,911,486) $ (5,911,486) $
- (9,029,664) (9,029,664)
- (1,142,983) (1,142,983)
- (2,127,996) (2,127,996)
- 3,931,092 3,931,092
(9,305,652) (9,305,652)
- (812,001) (812,001)
- (24,398,690) (24,398,690)
349,939 - 349,939
- 67,869 67,869
(1,185,132) - (1,185,132)
449,857 - 449,857
3,189,587 - 3,189,587
(159,252) - (159,252)
(161,356) - (161,356)
2,551,512 - 2,551,512
(24,398,690) 2,551,512 (21,847,178)
1,890,358 1,890,358 -
363,795 - 363,795
11,265,363 11,265,363 -
340,382 - 340,382
292,029 - 292,029
2,277,276 2,277,276
714,122 - 714,122
17,143,325 17,143,325 -
2,484,668 2,484,668 -
2,151,918 427,133 2,579,051
3,308,695 28,204 3,336,899
- - -
(1,849,692) 1,849,692 -
23,238,914 2,305,029 25,543,943
(1,159,776) 4,856,541 3,696,765
216,878,521 58,058,025 274,936,546
$ 215,718,745 $ 62,914,566 $ 278,633,311
and Changes in Net Position
Net (Expense) Revenue
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24 FUND

FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
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27 City of Dinuba
Balance Sheet
Governmental Funds
June 30, 2023
Capital Project
Fund
ASSETS
Cash and investments 28,217,787 $ 848,604 $ 3,013,215 $ 201,804 $ Receivables:

Accounts 436,758 - - -
Notes and loans - 24,331,590 - -
Accrued interest 34,779 1,072 6,379 -
Lease receivable 134,164 - - -
Prepaid costs 68,819 - - -
Due from other governments 3,558,131 80,437 - 458,407
Due from other funds 703,810 - - -
Restricted assets:

Cash and investments with fiscal agents - - - -
Advances to other funds 1,419,094 - - -
Total assets $ 25,261,703 34,573,342 $ 3,019,594 $ 660,211 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 2,326,053 $ 1,432 $ - $ 154,308 $
Accrued liabilities 3,720,140 - - -
Unearned revenue 4,862 - 3,019,594 -
Deposits payable 645,969 - - -
Due to other funds - - - -
Due to other governments 14,669,466 - - -
Advances from other funds 1,031,663 - - -
Total liabilities 1,432 22,398,153 3,019,594 154,308
Deferred Inflows of Resources
Unavailable revenue 77,884 - - -
Deferred inflows related to leases 132,075 - - -
Total deferred inflows of resources - 209,959 - -
Fund Balances:

Nonspendable:

Prepaid costs 68,819 - - -
Restricted for:

Community development projects - 25,260,271 - -
Public safety - - - -
Parks and recreation - - - -
Public works - - - -
Capital projects - - - 505,903
Debt service - - - -
Unassigned 11,896,411 - - -
Total fund balances 11,965,230 25,260,271 - 505,903
Total liabilities, deferred inflows of
resources and fund balances $ 34,573,342 $ 25,261,703 $ 3,019,594 $ 660,211 Special Revenue Funds
Transportation
General Fund HUD Grants ARPA Construction
See accompanying Notes to Basic Financial Statements.
28 Nonmajor Total
Governmental Governmental
Funds Funds
$ 40,952,896 8,671,486 $
232,936 669,694
6,206,680 30,538,270
11,822 54,052
- 134,164
35,801 104,620
2,118,680 6,215,655
- 703,810
706,969 706,969
1,241,237 2,660,331
$ 19,225,611 $ 82,740,461
$ 511,908 $ 2,993,701
110,973 3,831,113
- 3,024,456
- 645,969
139,528 139,528
- 14,669,466
316,904 1,348,567
1,079,313 26,652,800
377,614 455,498
- 132,075
377,614 587,573
35,801 104,620
5,050,432 30,310,703
2,890,903 2,890,903
8,093 8,093
5,909,810 5,909,810
2,304,235 2,810,138
1,682,853 1,682,853
(113,443) 11,782,968
17,768,684 55,500,088
$ 19,225,611 $ 82,740,461
29 Total Fund Balances - Total Governmental Funds $ 55,500,088 Capital assets used in governmental activities were not current financial resources.

Therefore, they were not reported in the Governmental Funds Balance Sheet. Except for the internal service funds reported below, the capital assets were adjusted as follows:

GovernmentWide Statement
of Net Position
Internal Service
Funds Total
Nondepreciable $ - 127,248,093 $ 127,248,093
Depreciable, net 87,271,540 (56,317) 87,215,223
Total capital assets $ 214,519,633 $ (56,317) 214,463,316 Internal service funds were used by management to charge the costs of certain activities, such as insurance, to individual funds. The assets and liabilities of the Internal service funds were included in governmental activities in the GovernmentWide Statement of Net Position. 2,231,402 Unavailable revenues recorded in the fund financial statements resulting from activities in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. 455,498 In the Government-Wide Financial Statements, deferred employer contributions for pension and OPEB, certain differences between actuarial estimates and actual results, and other adjustments resulting from changes in assumptions and benefits are deferred in the current year.

GovernmentWide Statement
of Net Position
Internal Service
Funds
Deferred outflows of resources related to pension 9,335,757 (256,993) 9,078,764 Deferred outflows of resources related to OPEB 2,417,971 (84,776) 2,333,195 Deferred inflows of resources related to pension (1,004,101) 33,310 (970,791) Deferred inflows of resources related to OPEB (10,184,500) 357,077 (9,827,423) Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet.

GovernmentWide Statement
of Net Position
Internal Service
Funds Total
Compensated absences - due within one year (209,598) $ 12,552 $ (197,046) $ Interest payable (134,025) (134,025)
Long-term debt - due within one year (1,382,763) 34,211 (1,348,552) Unamortized deferred loss on refunding 391,387 - 391,387 Compensated absences - due in more than one year (765,287) 28,699 (736,588) Long-term debt - due in more than one year (19,330,225) 9,470 (19,320,755) Net pension liability (20,230,699) 650,430 (19,580,269) Net OPEB liability (17,223,320) 603,864 (16,619,456)
Total long-term liabilities $ (58,884,530) $ 1,339,226 (57,545,304) Net Position of Governmental Activities $ 215,718,745
City of Dinuba
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2023
Amounts reported for governmental activities in the statement of net position are different because:

See accompanying Notes to Basic Financial Statements
30 This page intentionally left blank
31 City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2023
Capital Project
Fund
REVENUES:

Taxes 12,581,113 $ - $ - $ - $
Assessments 1,309,341 ---
Intergovernmental 2,746,320 194,785 2,470,015 1,208,425 Charges for services 1,821,483 - - -
Use of money and property 1,331,685 279,336 134,051 697 Fines and forfeitures 65,727 - - -
Miscellaneous 107,104 - - 626
Total revenues 474,121 19,962,773 2,604,066 1,209,748
EXPENDITURES:

Current:

General government 3,437,581 ---
Public safety 9,617,519 - - -
Community development 1,952,768 194,178 - -
Parks and recreation 2,660,717 - - -
Public works ----
Non-departmental - sales tax settlement 9,305,652
Capital outlay 319,511 - - 4,741,928
Debt service:

Principal retirement 51,483 - - -
Interest and fiscal charges 2,971 ---
Total expenditures 194,178 27,348,202 - 4,741,928

REVENUES OVER (UNDER)
EXPENDITURES 279,943 (7,385,429) 2,604,066 (3,532,180)
OTHER FINANCING SOURCES (USES):

Transfers in 229,211 39 - 3,617,179
Transfers out (3,852,977) (119,738) (2,612,087) -
Proceeds from sale of property ----
Proceeds from long-term debt ----
Total other financing sources (uses) (119,699) (3,623,766) (2,612,087) 3,617,179 Net change in fund balances 160,244 (11,009,195) (8,021) 84,999 FUND BALANCES:

Beginning of year 22,974,425 25,100,027 8,021 420,904
End of year $ 11,965,230 $ 25,260,271 $ - $ 505,903
Special Revenue Funds
Transportation
General Fund HUD Grants ARPA Construction
See accompanying Notes to Basic Financial Statements.
32 Nonmajor Total
Governmental Governmental
Funds Funds
$ 4,562,212 $ 17,143,325
- 1,309,341
2,877,795 9,497,340
924,456 2,745,939
330,383 2,076,152
177,626 243,353
2,954 110,684
8,875,426 33,126,134
775,317 4,212,898
2,211,518 11,829,037
- 2,146,946
- 2,660,717
1,511,840 1,511,840
9,305,652
2,837,073 7,898,512
1,382,284 1,433,767
827,038 830,009
9,545,070 41,829,378
(669,644) (8,703,244)
3,235,212 7,081,641
(2,397,193) (8,981,995)
1,351,526 1,351,526
352,040 352,040
2,541,585 (196,788)
1,871,941 (8,900,032)
15,896,743 64,400,120
$ 17,768,684 $ 55,500,088
33 City of Dinuba
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities For the year ended June 30, 2023
Net Change in Fund Balances - Total Governmental Funds $ (8,900,032) Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated lives as depreciation expense. This was the amount of capital assets recorded in the current period, net of the amount related to internal service funds. 8,512,918
Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities, but did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds, net of the amount related to internal service funds. (3,883,755) Proceeds from sale of property (1,351,526)
Accrued compensated leave payments were reported as expenditures in the governmental funds, however expense is recognized in the Government-Wide Statement of Activities based on earned leave accruals. 47,395 Debt proceeds provide current financial resources to governmental funds, but issuing debt increased longterm liabilities in the Government-Wide Statement of Net Position. Repayment of debt was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position.

Long-term debt repayments 1,434,858
Issuance of long-term debt (352,040)
Amortization of prepaid bond insurance
Amortization of deferred charges (49,931)
Amortization of bonds premium (discount), net (3,692)
Net change in accrued interest payable 74,014
Current year employer OPEB contributions are recorded as expenditures in the governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. OPEB expense is reported in the Government-Wide Statement of Activities does not require the use of current financial resources, and therefore is not reported as expenditures in governmental funds.

This amount represents the net effect of expense and contribution 420,059 Current year employer pension contributions are recorded as expenditures in the governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. Pension expense is reported in the Government-Wide Statement of Activities does not require the use of current financial resources, and therefore is not reported as expenditures in governmental funds. This amount represents the net effect of expense and contribution 1,257,551 Unavailable revenues recorded in the fund financial statements resulting from activities in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. 29,512
Internal service funds were used by management to charge the costs of certain activities, such as insurance and fleet management, to individual funds. The net revenue of the internal service funds was reported with governmental activities. 881,510
Change in Net Position of Governmental Activities $ (1,159,776) Amounts reported for governmental activities in the Government-Wide Statement of Activities were different because:

See accompanying Notes to Basic Financial Statements
34 This page intentionally left blank
35 City of Dinuba
Statement of Net Position
Proprietary Funds
June 30, 2023
ASSETS
Current Assets:

Cash and investments 2,537,01 $ 4 $ - $ 200,701 $ 1,836,941 Receivables:

Accounts 707,082 726,570 71,246 370,982
Accrued interest 3,219 255 - 2,172
Deferred Loans ----
Prepaid costs 8,192 265 13,683 61,073
Due from other governments 4,702 - - -
Inventories - - 163,062 -
Restricted:

Cash and investments with fiscal agents 461,909 589,707 - - Total current assets 3,722,118 1,316,797 448,692 2,271,168 Noncurrent:

Notes and loans 2,180 ---
Advances to other funds - - - 200,000
Capital assets:

Nondepreciable capital assets 426,502 6,984,275 3,101,766 - Depreciable capital assets, net 16,711,101 17,841,915 14,174,671 146,389 Net capital assets 17,137,603 24,826,190 17,276,437 146,389 Total noncurrent assets 17,139,783 24,826,190 17,276,437 346,389 Total assets 26,142,987 20,861,901 17,725,129 2,617,557

DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding - 623,723 - -
Deferred pension related items 443,219 228,121 - 190,206 Deferred OPEB related items 163,558 63,083 - 31,969
Total deferred outflows of resources 914,927 606,777 - 222,175

LIABILITIES
Current liabilities:

Accounts payable 156,639 360,433 76,625 140,779
Accrued liabilities 15,112 118,165 297,957 6,729
Accrued interest 41,599 88,571 --
Unearned revenue - - 255,709 -
Deposits payable 351,992 - - -
Due to other funds - 179,802 - -
Accrued Compensated absences 5,735 7,990 -4,411
Accrued Claims and judgements ----
Long-term debt - current portion 490,211 568,000 96,678 9,591 Total current liabilities 1,061,288 1,322,961 726,969 161,510 Noncurrent liabilities:

Advances from other funds - - 1,511,764 -
Compensated absences 27,771 17,321 - 14,728
Net pension liability 1,121,752 577,356 - 481,394
Total OPEB liability 1,165,029 449,339 - 227,720
Long-term debt 2,332,935 6,911,759 108,819 20,029
Total noncurrent liabilities 4,647,487 7,955,775 1,620,583 743,871 Total liabilities 9,278,736 5,708,775 2,347,552 905,381

DEFERRED INFLOWS OF RESOURCES
Deferred pension related items 57,447 29,568 - 24,653
Deferred OPEB related items 688,905 265,703 - 134,655
Deferred inflows related to leases ----
Total deferred inflows of resources 746,352 295,271 - 159,308

NET POSITION
Net investment in capital assets 14,314,457 17,970,154 17,070,940 116,769 Unrestricted 699,094 (486,247) (1,693,363) 1,658,274
Total net position $ 17,483,907 15,013,551 $ 15,377,577 $ 1,775,043 $ Business-Type Activities - Enterprise Funds
Water Sewer Golf Course Disposal
See accompanying Notes to Basic Financial Statements.
36 Governmental
Nonmajor Activities -
Enterprise Internal Service
Funds Totals Funds
$ 11,155,846 $ 277,304 $ 16,007,806 $ 3,513,459
473,280 4,449 2,353,609 80,867
11,928 339 17,913 3,891
- 20,607 20,607 -
173 - 83,386 15,244
121,023 246,924 372,649 -
- - 163,062 -
- - 1,051,616 89,986
11,762,250 549,623 20,070,648 3,703,447
- 350,000 352,180 -
- - 200,000 -
1,714,870 - 12,227,413 -
840,885 2,688,666 52,403,627 56,317
2,555,755 2,688,666 64,631,040 56,317
2,555,755 3,038,666 65,183,220 56,317
14,318,005 3,588,289 85,253,868 3,759,764
- - 623,723 -
1,294,236 1,673 2,157,455 256,993
169,267 8,563 436,440 84,776
10,236 1,463,503 3,217,618 341,769
60,101 9,946 804,523 75,826
47,242 1,454 486,659 6,072
- - 130,170 -
- - 255,709 -
- - 351,992 -
- 375,860 555,662 8,620
36,743 1,218 56,097 12,552
- - -50,000
- - 1,164,480 34,211
144,086 388,478 3,805,292 187,281
- - 1,511,764 -
92,173 3,299 155,292 28,699
3,275,611 4,234 5,460,347 650,430
1,205,693 60,996 3,108,777 603,864
4,497 - 9,378,039 9,470
4,577,974 68,529 19,614,219 1,292,463
457,007 4,722,060 23,419,511 1,479,744
167,750 217 279,635 33,310
712,952 36,068 1,838,283 357,077
- 19,491 19,491 -
55,776 880,702 2,137,409 390,387
2,551,258 2,688,666 54,712,244 13,626
7,627,488 397,076 8,202,322 2,217,776
$ 3,085,742 10,178,746 $ 62,914,566 $ 2,231,402 $
Business-Type Activities - Enterprise Funds
Ambulance
37 City of Dinuba
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2023
OPERATING REVENUES:

Sales and service charges $ 3,788,81 3,231,249 $ 1 $ 3,326,085 $ 3,452,572 Miscellaneous 2,003 - - (5)
Total operating revenues 3,788,811 3,233,252 3,326,085 3,452,567 OPERATING EXPENSES:

Salaries and benefits 636,777 512,212 2,181,766 278,861 Contractual services 203,664 (82,268) 313,537 2,428,243 Materials and supplies 418,622 237,640 644,665 75,612
Insurance ----
Employee health insurance - - - -
Repairs and maintenance 26,960 466,128 136,316 3,742
Utilities 453,101 1,313,162 184,873 38,248
Allocated costs 401,256 410,017 - 140,309
Depreciation expense 658,781 482,098 1,044,759 36,292
Total operating expenses 2,799,161 3,338,989 4,505,916 3,001,307 Operating income (loss) 434,091 449,822 (1,179,831) 451,260 NONOPERATING REVENUES (EXPENSES):

Intergovernmental 5,312 - - -
Interest revenue 85,341 40,815 - 43,612
Interest expense (87,461) (381,953) (5,301) (1,408)
Total nonoperating revenues (expenses) (341,138) 3,192 (5,301) 42,204 Income before contributions and transfers 108,684 437,283 (1,185,132) 493,464 CONTRIBUTIONS AND TRANSFERS:

Transfers in 1,083,572 3,235,982 1,048,819 -
Transfers out (1,319,575) (973,728) (1,048,819) (92,243) Total contributions and transfers 2,262,254 (236,003) - (92,243) Change in net position 201,280 2,370,938 (1,185,132) 401,221 NET POSITION:

Beginning of year 14,756,669 14,966,202 16,994,129 1,374,714 Restatements 55,602 146,767 (431,420) (892)
Beginning of year, as restated 14,812,271 15,112,969 16,562,709 1,373,822 End of year $ 15,013,551 $ 17,483,907 $ 15,377,577 $ 1,775,043 Business-Type Activities - Enterprise Funds
Water Sewer Golf Course Disposal
See accompanying Notes to Basic Financial Statements.
38 Governmental
Nonmajor Activities -
Enterprise Internal Service
Funds Totals Funds
$ 136,658 1,817,777 $ 15,753,152 $ 6,286,967 $
26,206 - 28,204 -
136,658 1,843,983 15,781,356 6,286,967
66,008 1,563,849 5,239,473 362,604
(103,755) 85,931 2,845,352 140,681
502,160 70,331 1,949,030 152,465
- - - 1,824,146
- - - 2,753,901
64,617 44,206 741,969 210,102
- 94,680 2,084,064 12,688
569,848 117,205 1,638,635 33,011
220,882 212,748 2,655,560 39,904
2,817,601 691,109 17,154,083 5,529,502
(973,618) (554,451) (1,372,727) 757,465
4,189,411 233,843 4,428,566 -
248,309 9,056 427,133 75,766
- - (476,123) (2,383)
242,899 4,437,720 4,379,576 73,383
(311,552) 3,464,102 3,006,849 830,848
- - 5,368,373 67,868
(83,491) (825) (3,518,681) (17,206)
(825) (83,491) 1,849,692 50,662
3,380,611 (312,377) 4,856,541 881,510
9,563,765 3,396,108 61,051,587 1,372,235
(2,765,630) 2,011 (2,993,562) (22,343)
6,798,135 3,398,119 58,058,025 1,349,892
$ 10,178,746 $ 3,085,742 $ 62,914,566 $ 2,231,402
Business-Type Activities - Enterprise Funds
Ambulance
39 City of Dinuba
Combining Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers and users $ 3,297,228 $ 3,852,331 $ 3,254,553 $ 3,547,532 Cash received from interfund services provided
Cash paid to suppliers for goods and services (1,459,409) (2,154,925) (1,315,626) (2,675,899) Cash paid to employees for services (839,572) (686,742) (2,181,766) (354,901) Cash Received from (payments to) others 2,003 - - (5)
Net cash provided (used) by operating activities 1,010,664 1,000,250 (242,839) 516,727 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash transfers in 1,083,572 3,235,982 1,048,819 -
Cash transfers out (1,319,575) (973,728) (1,048,819) (92,243) Short-term loans to/from other funds 179,802
Intergovernmental revenue 610 - - -
Repayments (made)/ received on notes/loans 289 - - -
Advance from other funds 150,000
Net cash provided (used) by
noncapital financing activities (235,104) 2,442,056 150,000 (92,243) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Acquisition and construction of capital assets (250,240) (3,006,071) (10,273) (17,108) Principal paid on capital debt (535,135) (563,891) (95,524) (11,600) Interest paid on capital debt (93,662) (275,448) (5,301) (1,408) Net cash provided (used ) by
capital and related financing activities (3,845,410) (879,037) (111,098) (30,116) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest earning 86,459 40,932 - 43,671
Net cash provided (used ) by investing activities 40,932 86,459 - 43,671 Net increase (decrease) in cash and cash equivalents (351,758) (27,432) (203,937) 438,039 CASH AND INVESTMENTS - Beginning of year 941,465 3,026,355 404,638 1,398,902 CASH AND INVESTMENTS - End of year $ 589,707 2,998,923 $ 200,701 $ 1,836,941 $

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) $ 434,091 $ 449,822 $ (1,179,831) $ 451,260 Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation 658,781 482,098 1,044,759 36,292
Changes in pension related items (166,195) (158,326) - (71,328) Changes in OPEB liability (29,446) (11,358) - (5,755)
Changes in lease receivable related items
(Increase) decrease in accounts receivable 58,634 63,520 (17,987) 94,960 (Increase) decrease in prepaid expense (625) 4,724 (13,683) 290 (Increase) decrease in inventories - - (61,746) -
Increase (decrease) in accounts payable & accrued liabilities 44,819 185,030 39,194 9,965 Increase (decrease) in deposits payable 7,345 - - -
Increase (decrease) in unearned revenues - - (53,545) - Increase (decrease) in compensated absences (7,154) (4,846) - 1,043 Net cash provided by (used in) operating activities $ 1,000,250 $ 1,010,664 $ (242,839) $ 516,727 Business-Type Activities - Enterprise Funds
Water Sewer Golf Course Disposal
See accompanying Notes to Basic Financial Statements.
40 Governmental
Nonmajor Activities -
Enterprise Internal Service
Funds Totals Funds
$ 1,805,217 $ 15,889,204 132,343 $ - $
- - 6,278,303
(1,143,422) (424,862) (9,174,143) (5,103,694)
(2,036,845) (6,099,826) (482,179)
26,206 (68,560) (40,356) -
(1,348,844) (361,079) 574,879 692,430
- - 5,368,373 67,868
(83,491) (825) (3,518,681) (17,206)
375,860 555,662 8,620
4,115,431 13,572 4,129,613 -
- (350,000) (349,711) -
- 150,000 -
4,031,940 38,607 6,335,256 59,282
(1,908,864) - (5,192,556) -
(1,500) - (1,207,650) (32,829)
-- (375,819) (2,383)
- (1,910,364) (6,776,025) (35,212)
253,364 9,729 434,155 75,938
9,729 253,364 434,155 75,938
(312,743) 1,026,096 568,265 792,438
590,047 10,129,750 16,491,157 2,811,007
$ 277,304 11,155,846 $ 17,059,422 $ 3,603,445 $
$ (973,618) $ (554,451) $ (1,372,727) $ 757,465
220,882 212,748 2,655,560 39,904
(485,623) (369) (881,841) (96,456)
(30,474) (1,542) (78,575) (15,262)
(126) (126)
(12,560) (4,189) 182,378 (8,664)
(30) 325 (8,999) (9,998)
-- (61,746) -
(110,522) - 168,486 33,298
- (12,834) (5,489) -
-- (53,545) -
43,101 (641) 31,503 (7,857)
$ (361,079) (1,348,844) $ 574,879 $ 692,430 $
Business-Type Activities - Enterprise Funds
Ambulance
41 This page intentionally left blank
42 City of Dinuba
Statement of Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2023
Redevelopment
Successor Agency
Private-Purpose
Trust Fund
ASSETS
Cash and investments $ 2,194,614
Receivables:

Accrued interest 2,081
Prepaid costs 1,424
Land held for resale 1,888,463
Restricted assets:

Cash and investments with fiscal agents 107,931
Capital assets:

Nondepreciable 2,730,607
Depreciable 167,848
Accumulated depreciation (133,559)
Total assets 6,959,409

DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding 1,942,052
Total assets 1,942,052

LIABILITIES
Accrued liabilities 4,867
Accrued interest 545,102
Due to other governments 187
Long-term liabilities:

Long-term debt - due within one year 1,625,000
Long-term debt - due in more than one year 38,777,304
Total liabilities 40,952,460

NET POSITION
Restricted for:

Held in trust for private purposes (32,050,999)
Total Net Position $ (32,050,999)
See accompanying Notes to Basic Financial Statements.
43 City of Dinuba
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2023
Redevelopment
Successor Agency
Private-Purpose
Trust Fund
ADDITIONS:

Taxes $ 3,502,592
Interest and change in fair value of investments 44,598 Total additions 3,547,190
DEDUCTIONS:

Administrative expenses 205,445
Contractual services 17,869
Interest expense 1,929,880
Depreciation expense 5,137
Total deductions 2,158,331
Change in net position 1,388,859
NET POSITION:

Beginning of year (33,439,858)
End of year $ (32,050,999)
See accompanying Notes to Basic Financial Statements.
44 45

NOTES TO BASIC

FINANCIAL STATEMENTS
46 This page intentionally left blank.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
47 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 (USGMP) 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 City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
48 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Government-Wide and Fund Financial Statements, Continued requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

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 and custodial funds use the economic resources 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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
49 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation, Continued ARPA Fund - This fund is used for account for activities funded by the American Rescue Plan Act (ARPA) funds.

Transportation Construction Fund - This fund accounts for other major street construction projects.

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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
50 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation, Continued 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.

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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
51 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, Net Position or Equity, Continued
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.

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, streetlights, 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, 2023.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
52 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, Net Position or Equity, Continued
Capital assets of the City are depreciated using the straight-line method over the following estimated useful lives:

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.

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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
53 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, Net Position or Equity, Continued
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:

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 assets 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 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 assets 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 four 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. The fourth item is deferred inflows related to lease revenues that are recognized over the lease period.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
54 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, Net Position or Equity, Continued
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.
¾ 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. ¾ Restricted fund balance - amounts with constraints placed on their use that are either (a) externally imposed by creditors, granters, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
55 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, Net Position or Equity, Continued
¾ 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. ¾ 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. ¾ 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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
56 2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Deficit Fund Balances and Net Position
The Assessment Districts Fund has a deficit fund balance of $36,412 which should be alleviated as additional revenues or transfers are received.

The MTBE Fund has a deficit fund balance of $41,230 which should be alleviated as additional revenues or transfers are received.

The Property and Equipment Internal Service Fund has a deficit net position of $586,440 and the Technology Fund has a deficit net position of $13,291. These deficits should be alleviated as additional revenues are received by City departments.

3. CASH AND INVESTMENTS
Cash and investments as of June 30, 2023, are classified in the accompanying financial statements as follows:

Cash and investments as of June 30, 2023, consist of the following:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
57 3. CASH AND INVESTMENTS, Continued
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.

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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
58 3. CASH AND INVESTMENTS, Continued
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.

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.

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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
59 3. CASH AND INVESTMENTS, Continued
C. Disclosures Relating to Interest Rate Risk, Continued 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:

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.

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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
60 3. CASH AND INVESTMENTS, Continued
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 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, 2023, 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, 2023, 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:

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, 2023 and are valued using quoted market prices (level 1 inputs).

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
61 4. NOTES AND LOANS RECEIVABLE
Notes receivable as of June 30, 2023, totaled $30,890,450 and were recorded as follows:

Notes and loans receivable by type are:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
62 5. ACCOUNTS RECEIVABLE
The following is a list of accounts receivable at June 30, 2023:

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, 2023:

B. Long-term Interfund Advances
At June 30, 2023, the funds below have made/received advances that were not expected to be repaid within one year:

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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
63 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.

7. COMPENSATED ABSENCES
The following is a summary of changes in the City's compensated absences for the fiscal year ended June 30, 2023:

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).

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
64 8. CAPITAL ASSETS
A. Governmental Activities
Capital asset governmental activity for the fiscal year ended June 30, 2023 was as follows:

Depreciation expense was charged to functions/programs of the City's governmental activities as follows:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
65 8. CAPITAL ASSETS, Continued
B. Business-type Activities
Capital asset business-type activity for the fiscal year ended June 30, 2023, was as follows:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
66 8. CAPITAL ASSETS, Continued
B. Business-type Activities, Continued
City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
67 8. CAPITAL ASSETS, Continued
B. Business-type Activities, Continued
Depreciation expense was charged to functions/programs of the City's business-type activities as follows:

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, 2023:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
68 9. LONG-TERM LIABILITIES, Continued
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, 2023 was $6,955,000. 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 2012 Lease Revenue Bonds was paid off during the fiscal year ended June 30, 2023.
2016 DFA Lease Revenue Refunding Bonds Payable - 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, 2023 was $5,200,000.

B. Governmental Activities – Finance Purchase Agreements (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 finance purchase obligation at June 30, 2023 is $773,149.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
69 9. LONG-TERM LIABILITIES, Continued
B. Governmental Activities - Finance Purchase Agreements (Direct Borrowings), Continued 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, 2023 is $7,214,921.

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, 2023. 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 finance purchase obligation as of June 30, 2023 related to the governmental funds was $57,321.

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 finance purchase obligation as of June 30, 2023 was $9,196.

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, 2023. 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 finance purchase obligation as of June 30, 2023 related to the governmental funds was $4,740.

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 finance purchase obligations as of June 30, 2023 was $15,156.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
70 9. LONG-TERM LIABILITIES, Continued
B. Governmental Activities - Finance Purchase Agreements (Direct Borrowings), Continued 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 finance purchase obligations as of June 30, 2023 was $1,078.

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 finance purchase obligation as of June 30, 2023 was $43,681.

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 payment is $924.16. Subsequently, on August 14, 2020, the City entered into an additional agreement with Enterprise to lease 2 additional vehicles for the Police Department. The monthly payment is $1,241.92.

The outstanding balance of the finance purchase obligations as of June 30, 2023, was $44,072.

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 finance purchase obligation as of June 30, 2023 was $7,290.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
71 9. LONG-TERM LIABILITIES, Continued
C. Long-Term Debt Amortization -Governmental Activities The annual requirements to amortize long-term debt outstanding at June 30, 2023 (other than compensated absences) are as follows:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
72 9. LONG-TERM LIABILITIES, Continued
C. Long-Term Debt Amortization -Governmental Activities, Continued City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
73 9. LONG-TERM LIABILITIES, Continued
C. Long-Term Debt Amortization -Governmental Activities, Continued City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
74 9. LONG-TERM LIABILITIES, Continued
C. Long-Term Debt Amortization -Governmental Activities, Continued City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
75 9. LONG-TERM LIABILITIES, Continued
D. Business-Type Activities
Finance Purchase Agreements (Direct Borrowing)
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 finance purchase obligation as of June 30, 2023 was $19,371 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 finance purchase obligation as of June 30, 2023 related to the business-type funds was $15,683.

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 finance purchase obligation as of June 30, 2023 related to the business-type funds was $18,315.

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 finance purchase obligation as of June 30, 2023 was $79,064.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
76 9. LONG-TERM LIABILITIES, Continued
D. Business-Type Activities, 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 finance purchase obligation as of June 30, 2023 was $22,163.

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 finance purchase obligation as of June 30, 2023 was $105,192.

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 finance purchase obligation as of June 30, 2023 was $93,479.
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, 2023 was $5,395,000 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.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
77 9. LONG-TERM LIABILITIES, Continued
D. Business-Type Activities, Continued
The bonds have an interest rate of 2.66% and maturing between 2020 and 2038. Interest is payable semiannually 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, 2023 was $2,037,000.

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, 2023 is $52,602.

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, 2023 is $2,664,861.

E. Long-Term Debt Amortization - Business-type Activities The annual requirements to amortize enterprise long-term debt outstanding at June 30, 2023 are as follows:

Fiscal Year
Ended June 30, Principal Interest Total
2024 70,128 $ - $ 70,128 $
2025 35,064 - 35,064
$ - 105,192 $ 105,192 $
Fiscal Year
Ended June 30, Principal Interest Total
2024 $ 23,820 $ 4,152 $ 27,972
2025 25,042 2,930 27,972
2026 26,328 1,644 27,972
2027 18,289 349 18,638
$ 93,479 $ 9,075 $ 102,554
Golf Cart
Utility Vehicle
City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
78 9. LONG-TERM LIABILITIES, Continued
E. Long-Term Debt Amortization - Business-type Activities, Continued City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
79 9. LONG-TERM LIABILITIES, Continued
E. Long-Term Debt Amortization - Business-type Activities, Continued City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
80 9. LONG-TERM LIABILITIES, Continued
E. Long-Term Debt Amortization - Business-type Activities, Continued City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
81 10. LEASES
The City implemented GASB Statement No. 87 in the fiscal year ended June 30, 2022. The primary objective of this statement is to enhance the relevance and consistency of information about governments' leasing activities. This statement establishes a single model for lease accounting based on the principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. For additional information, refer to the disclosures below.

Leases Receivable and Deferred Inflows of Resources
The City entered into a 60 month-lease as Lessor for the use of a building at 920 College Ave. An initial lease receivable was recorded in the amount of $96,558. As of June 30, 2023, the value of the lease receivable is $57,935. The lessee is required to make monthly fixed payments of $1,609. The lease has no interest rate. The value of the deferred inflow of resources as of June 30, 2023 was $57,935, and the City recognized lease revenue of $19,312 during the fiscal year.

The City entered into a 21 month-lease as Lessor for the use of a building at 1390 E Elizabeth. An initial lease receivable was recorded in the amount of $37,497. As of June 30, 2023, the value of the lease receivable is $0.

The lessee is required to make quarterly payments ranging from $4,695 to $4,930. The lease has an interest rate of 3.0%. The value of the deferred inflow of resources as of June 30, 2023 was $0, and the City recognized lease revenue of $18,748 during the fiscal year.

The City entered into a 22 month-lease as Lessor for the use of a building at 199 N L St. An initial lease receivable was recorded in the amount of $612,336. As of June 30, 2023, the value of the lease receivable is $0. The lessee is required to make monthly payments of $28,571. The lease has an interest rate of 3.0%. The value of the deferred inflow of resources as of June 30, 2023 was $0, and the City recognized lease revenue of $278,334 during the fiscal year.

The City entered into a 95 month-lease as Lessor for the use of a building at 920 College Ave A. An initial lease receivable was recorded in the amount of $36,987. As of June 30, 2023, the value of the lease receivable is $29,294. The lessee is required to make monthly fixed payments of $400. The lease has an interest rate of

3.0%. The value of the deferred inflow of resources as of June 30, 2023 was $28,454, and the City recognized lease revenue of $4,266 during the fiscal year.

The City entered into a 51 month-lease as Lessor for the use of land. An initial lease receivable was recorded in the amount of $86,296. As of June 30, 2023, the value of the lease receivable is $46,936. The lessee is required to make monthly fixed payments of $1,800. The lease has an interest rate of 3.0%. The value of the deferred inflow of resources as of June 30, 2023 was $45,686, and the City recognized lease revenue of $20,305 during the fiscal year.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
82 10. LEASES, Continued
The principal and interest payments that are expected to maturity are as follows:

The City entered into a 38 month-lease as Lessor for the use of a building at 180 W Merced. An initial lease receivable was recorded in the amount of $52,903. As of June 30, 2023, the value of the lease receivable is $20,607. The lessee is required to make monthly fixed payments of ranging from #1,379 to $1,506. The lease has an interest rate of 3.0%. The value of the deferred inflow of resources as of June 30, 2023 was $19,437, and the City recognized lease revenue of $16,760 during the fiscal year.

The principal and interest payments that are expected to maturity are as follows:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
83 11. 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, 2023, are summarized as follows:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
84 11. PENSION PLAN, Continued
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, 2023, the employer contributions recognized as a reduction to the net pension liability for the Plan were $1,226,073 for Miscellaneous and $1,950,523 for Safety.

Tier 1* PEPRA
PEPRA
Fire
Hire Date Prior to
January 1, 2013
On or after January
1, 2013
On or after January
1, 2013
Benefit formula
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 years Minimum 50 years Minimum 50 years 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

9.00% 12.00% 12.00%
Required employer contribution
rates

19.27% 12.78% 12.78%
Required employer UAL
contributions $ 1,231,984 $ 10,214 $ 7,612
Safety Cost-Sharing Rate Plans
City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
85 11. PENSION PLAN, Continued
Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
As of June 30, 2023, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan as follows:

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, 2022, 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, 2021 rolled forward to June 30, 2022, using standard 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, 2021 and 2022 measurement dates were as follows:

The City's proportionate share of the net pension liability for the City's Safety Rate Plan as of June 30, 2021 and 2022 measurement dates were as follows:

For the year ended June 30, 2023, the City recognized a total pension income of $366,288 for the Miscellaneous Plan and pension expense of $1,569,648 for the Safety Plan.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
86 11. PENSION PLAN, Continued
At June 30, 2023, the City reported deferred outflows and deferred inflows of resources related to the plans as follows:

The $1,346,268 for the Miscellaneous Plan and the $2,086,604 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, 2024. Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
87 11. PENSION PLAN, Continued
Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2021, the total pension liability was determined by rolling forward the June 30, 2021 total pension liability. The June 30, 2020 and the June 30, 2021 total pension liabilities were based on the following actuarial methods and assumptions:

Discount Rate
Discount Rate – The discount rate used to measure the total pension liability as of the measurement date of June 30, 2022 for the Plan was 6.90%, which differs from the discount rate used as of the measurement date of June 30, 2021, of 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. A detailed report testing these projections can be obtained from the CalPERS website.

In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
88 11. 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.

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:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
89 12. OTHER POST-EMPLOYMENT BENEFITS (OPEB)
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.

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.

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, 2021 actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:

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 $349,517, which include the City's cash contributions of $253,936 and implied subsidy of $95,581.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
90 12. OTHER POST-EMPLOYMENT BENEFITS (OPEB), Continued Total OPEB Liability
The City's Total OPEB liability was measured as of June 30, 2022 and the total OPEB liability used to calculate the total OPEB liability was determined by an actuarial valuation dated June 30, 2021, based on the following actuarial methods and assumptions:

Changes of Assumptions
Discount rate changed from 1.92% as of June 30, 2021 to 3.69% as of June 30, 2022, based on the published change in return for the applicable municipal bond index.

Discount Rate
The discount rate used to measure the total OPEB liability was 3.69 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.

Actuarial Cost Method Entry Age Normal
Actuarial Assumptions
Discount Rate 3.69% at June 30, 2022 Bond Buyer Index

1.92% at June 30, 2021 Bond Buyer Index
Inflation 2.50%
Salary Increase 3.00% per year
Mortality* CalPERS 2017 Experience Study; Projected
with MW Scale 2022
Medical Trend 5.6% in 2024, fluctuating down 3.9% by 2076 *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 byCalPERS and adjusted to back out 15 years Scale MP 2016 to central year 2015.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
91 12. OTHER POST-EMPLOYMENT BENEFITS (OPEB), Continued Changes in the OPEB Liability
The changes in the Total OPEB liability for the HC Plan are as follows:

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, 2022:

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, 2022:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
92 12. OTHER POST-EMPLOYMENT BENEFITS (OPEB), Continued OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2023, the City recognized OPEB expense (income) of $(164,380) as of fiscal year ended June 30, 2023, the City reported deferred outflows of resources related to OPEB from the following sources:

The $349,517 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2022 measurement date will be recognized as a reduction of the Total OPEB Liability during the fiscal year ending June 30, 2024. 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
2024 (1,761,247) $
2025 (1,761,247)
2026 (1,761,247)
2027 (1,761,247)
2028 (1,647,880)
Thereafter (825,021)
$ (9,517,889)
City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
93 13. 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.

14. RISK MANAGEMENT/JOINT VENTURE
The City's risk management activities are recorded in the internal service fund. The purpose of the fund is to administer the employee life, health, property and liability, and workers' compensation insurance programs of the City.

The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each worker's compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which among other expenses, charges the City's account for liability losses under $50,000 and workers' compensation losses under $50,000. The CSJVRMA purchases excess reinsurance from $1,000,000 to $29,000,000. The CSJVRMA participates in an excess pool which provides Workers' Compensation coverage from $500,000 to $1,500,000 and purchases excess reinsurance above $5,000,000 to the statutory limit.

The CSJVRMA is a consortium of fifty-five (55) cities in San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500 et seq. The CSJVRMA is governed by a Board of Directors, which meets three times per year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA.

The financial statements of CSJVRMA can be obtained at 1831 K Street, Sacramento, California 95814.

The financial position and results of operations for the CSJVRMA as of June 30, 2023 are presented below:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
94 14. RISK MANAGEMENT/JOINT VENTURE, Continued
At the termination of the joint powers agreement and after all claims have been settled, any excess or deficit will be divided among the cities in accordance with its governing documents.

The City is self-insured for health insurance for its employees. Each department and division is charged an actuarially determined amount for health insurance expenses based on its employees. All claims are administered by an independent insurance processor; the City is responsible for reimbursing the company for all claims up to $50,000 per covered individual, with any expenses greater than that being covered by the insurance provider.

The claims liability of $50,000 for health insurance at June 30, 2023 is based on the requirements of Governmental Accounting Standards Board Statement No. 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. The claims liability was estimated from the average amount of claims paid per lag reports provided by the administrator. Settlements have not exceeded coverages for each of the past three fiscal years.

Changes in health claim liabilities at June 30, 2023 and 2022, were as follows:

15. COMMITMENTS
The City is committed to pay the local Chamber of commerce 40% of the annual business license fees collected. For the fiscal year ended June 30,2023 this amount is approximately $111,000. The budgeted amount for fiscal year June 30, 2023 is $98,000.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
95 16. CONTINGENT LIABILITIES
Amounts received or receivable from granter agencies are subject to audit and adjustment by granter agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures that may be disallowed by the granter cannot be determined at this time, although the government expects such amounts, if any, to be immaterial.

The City is subject to various lawsuits and claims involving public liability and other actions incidental to the ordinary course of City operations. In the aggregate, those claims seek monetary damages in significant amounts. To the extent the outcome of such litigation may be determined to result in financial loss to the City, in the opinion of City management, any potential liability for these actions is adequately provided for in the basic financial statements. The timing of potential payment of such losses cannot presently be determined.

17. TAX ABATEMENTS
The City entered into an operating covenant agreement with a retailer of consumer electronic goods in 2015. The City agreed to rebate quarterly 50% of sales tax revenues attributable to online taxable sales.

This agreement qualifies as tax abatement under the provisions of GASB Statement 77. However, due to legal restrictions per the California Revenue and Taxation Code Section 7056, additional disclosures cannot be provided.

The City entered into a professional services agreement with a consultant to provide specialized legal and sales tax expertise and information services to the City. The consultant will also assist in any local sales tax audit or appeal with the California Department of Tax and Fee Administration (CDTFA). The City agreed to pay quarterly 20% of what the City retains from the aforementioned operating covenant agreement. This agreement qualifies as tax abatement under the provisions of GASB Statement 77.

However, due to legal restrictions per the California Revenue and Taxation Code Section 7056, additional disclosures cannot be provided.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
96 18. SUCCESSOR AGENCY TRUST FOR ASSETS OF THE FORMER REDEVELOPMENT AGENCY (SADRA)
On December 29, 2011, the California Supreme Court upheld AB X1 26 that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

AB X1 26 provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the "successor agency" to hold the assets until they are distributed to other units of state and local government. The City Council elected to become the Successor Agency for the former redevelopment agency in accordance with AB X1 26.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

AB X1 26 directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by AB X1 26.

In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012. Prior to that date, the final seven months of the activity of the redevelopment agency continued to be reported in the Low-Moderate Income Housing, Tax Allocation and Redevelopment Agency governmental funds of the City. After the date of dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (privatepurpose trust fund) in the financial statements of the City.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
97 18. SUCCESSOR AGENCY TRUST FOR ASSETS OF THE FORMER REDEVELOPMENT AGENCY (SADRA), Continued
A. Capital Assets Held by SADRA
B. Summary of SADRA's Long-Term Debt
2012 Subordinate Tax Allocation Refunding Bonds - On December 6, 2012, SADRA issued $1,700,000 Subordinate Tax Allocation Refunding Bonds bearing interest of 2.0% to 4.25% payable semi-annually on March 1 and September 1 commencing March 1, 2014. The bonds mature annually at various amounts through September 2039. The bonds are payable from and secured by incremental tax revenues. Bonds outstanding as of June 30, 2023 were $1,235,000.

The Bonds were issued to refinance the Agency's previously issued $1,370,000, 2009 Tax Allocation Notes.

As a result, the 2009 Tax Allocation Notes are considered to be defeased and the liability for those bonds have been removed from the long-term liabilities.

The aggregate debt service payments of the new debt is $1,406,600 more than the old debt.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
98 18. SUCCESSOR AGENCY TRUST FOR ASSETS OF THE FORMER REDEVELOPMENT AGENCY (SADRA), Continued
B. Summary of SADRA's Long-Term Debt, Continued
After using funds remaining from the 2001 and 2003 issues, recognizing an original issue premium, paying costs of issuance, and paying an escrow agent for the refunding, the SADRA recognized a deferred loss on refunding in the amount of $495, 141.
2014 Tax Allocation Refunding Bonds - On May 14, 2014, the Successor Agency to the Dinuba Redevelopment Agency issued $14,650,000 Tax Allocation Refunding Bonds bearing interest of 3% payable semi-annually on March 1 and September 1 commencing September 1, 2014. The bonds mature annually at various amounts through September 1, 2033. The bonds are payable from and secured by incremental tax revenues. Bonds outstanding as of June 30, 2023 were $10,630,000.

The Bonds are being issued to refinance the outstanding amount ($9,630,000) of the Agency's previously issued 2001 Tax Allocation Bonds and outstanding amount ($6,465,000) of the Agency's 2003 Tax Allocation Bonds. As a result, the 2001 and 2003 Tax Allocation Bonds are considered to be defeased and the liability for those bonds have been removed from the long-term liabilities of the Private Purpose Trust Fund.
2015 Tax Allocation Refunding Bonds - On October 1, 2015, the Successor Agency to the Dinuba Redevelopment Agency issued $15,055,000 Tax Allocation Refunding Bonds bearing interest of 3% payable semi-annually on March 1 and September 1 commencing March 1, 2017. The bonds mature annually at various amounts through September 1, 2036. The bonds are payable from and secured by incremental tax revenues. Bonds outstanding as of June 30, 2023 were $10,975,000.

The Bonds were issued to refinance the outstanding amount ($4,440,000) of the Agency's previously issued 2005 Tax Allocation Refunding Bonds and outstanding amount ($11,375,000) of the Agency's 2006 Tax Allocation Refunding Bonds. As a result, the 2005 Tax Allocation Refunding Bonds are considered to be defeased and the liability for the bonds have been removed from the long-term liabilities of the Private Purpose Trust Fund.

As a result of this refunding, the SADRA recognized a deferred loss on refunding in the amount of $828,923.

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
99 18. SUCCESSOR AGENCY TRUST FOR ASSETS OF THE FORMER REDEVELOPMENT AGENCY (SADRA), Continued
B. Summary of SADRA's Long-Term Debt, Continued
2017 Tax Allocation Refunding Bonds - On February 22, 2017, the Successor Agency to the Dinuba Redevelopment Agency issued $18,875,000 Tax Allocation Refunding Bonds bearing interest of 2%-4% payable semi-annually on March 1 and September 1 commencing September 1, 2017. The bonds mature annually at various amounts through September 1, 2041. The bonds are payable from and secured by incremental tax revenues. Bonds outstanding as of June 30, 2023 were $16,595,000.

The Bonds were issued to refinance the outstanding amount ($3,000,000) of the Agency's previously issued 2006 Tax Allocation Refunding Bonds, outstanding amount ($10,365,000) of the Agency's previously issued 2011A Tax Allocation Refunding Bonds and outstanding amount ($4,325,000) of the Agency's 2011 B Tax Allocation Refunding Bonds. As a result, the 2006, 2011A, and 2011 B Tax Allocation Refunding Bonds are considered to be defeased and the liability for the bonds have been removed from the long-term liabilities of the Private Purpose Trust Fund.

As a result of this refunding, the SADRA recognized a deferred loss on refunding in the amount of $2,820,201.

The annual requirements to amortize long-term debt outstanding at June 30, 2023 are as follows:

City of Dinuba
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
100

19. RESTATEMENT
The City restated its beginning balances to correct the allocation of OPEB amounts among the opinion units and to record corrections to capital assets to reconcile to the assets inventory lists. Below is a summary of the restatements by opinion unit.

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City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 15,495,700 $ 15,981,366 $ 12,581,113 $ (3,400,253) Assessments 1,301,791 1,301,791 1,309,341 7,550
Intergovernmental 2,476,000 2,690,231 2,746,320 56,089
Charges for services 1,107,004 1,671,797 1,821,483 149,686 Use of money and property 69,214 1,270,941 1,331,685 60,744 Fines and forfeitures 77,600 77,600 65,727 (11,873)
Miscellaneous 9,585 39,121 107,104 67,983
Total revenues 20,536,894 23,032,847 19,962,773 (3,070,074) EXPENDITURES:

Current:

General government:

City council 128,345 135,345 144,145 (8,800)
City manager 325,833 325,833 329,882 (4,049)
City attorney 200,000 515,000 419,836 95,164
Human resources 1,782,331 1,856,853 1,763,077 93,776
General services - 10,739 14,968 (4,229)
Finance administration 836,222 836,222 765,673 70,549
Public safety:

Police services 7,300,226 7,435,835 6,796,288 639,547
Fire control 2,794,468 2,955,526 2,821,231 134,295
Community development:

Engineering 409,632 577,100 634,370 (57,270)
Planning 429,411 691,867 690,786 1,081
Code enforcement 206,595 206,595 135,056 71,539
Building 301,561 376,321 416,195 (39,874)
Housing 279,725 279,725 76,361 203,364
Parks and recreation:

Community services 699,973 699,973 715,122 (15,149)
Parks 819,347 858,022 872,462 (14,440)
Special events 74,817 74,817 66,173 8,644
Youth events 284,434 284,434 248,823 35,611
Sportplex 193,094 243,094 250,894 (7,800)
Sports 191,420 191,420 205,670 (14,250)
Senior citizens 307,719 307,719 301,573 6,146
Non-departmental - sales tax settlement - - 9,305,652 (9,305,652) Capital outlay 319,460 346,035 319,511 26,524
Debt service:

Principal retirement 60,213 60,213 51,483 8,730
Interest and fiscal charges 2,971 2,971 2,971 -
Total expenditures 17,947,797 19,271,659 27,348,202 (8,076,543) REVENUES OVER (UNDER) EXPENDITURES 2,589,097 3,761,188 (7,385,429) (11,146,617) OTHER FINANCING SOURCES (USES):

Transfers in 275,912 275,912 229,211 (46,701)
Transfers out (5,022,187) (6,947,187) (3,852,977) 3,094,210 Total other financing sources (uses) (4,746,275) (6,671,275) (3,623,766) (16,175,651) Net change in fund balances $ (2,157,178) $ (2,910,087) (11,009,195) $ (8,099,108) FUND BALANCES:

Beginning of year 22,974,425
End of year $ 11,965,230
Budgeted Amounts
101
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual HUD Grants
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 846,558 $ 846,558 $ 194,785 $ (651,773) Use of money and property 10,647 232,358 279,336 46,978 Total revenues 857,205 1,078,916 474,121 (604,795)
EXPENDITURES:

Current:

Community development 847,173 847,173 194,178 652,995
Public works (2,300) (2,300) -(2,300)
Total expenditures 844,873 844,873 194,178 650,695

REVENUES OVER (UNDER)
EXPENDITURES 234,043 12,332 279,943 45,900
OTHER FINANCING SOURCES (USES):

Transfers in - - 39 39
Transfers out (5,912) (125,611) (119,738) 5,873
Total other financing sources (uses) (5,912) (125,611) (119,699) 702,507 Net change in fund balances $ 6,420 $ 108,432 160,244 $ 51,812 FUND BALANCES:

Beginning of year 25,100,027
End of year $ 25,260,271
Budgeted Amounts
102
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual ARPA
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 2,925,796 $ 2,925,796 $ 2,470,015 $ (455,781) Use of money and property - - 134,051 134,051
Total revenues 2,925,796 2,925,796 2,604,066 (321,730)
OTHER FINANCING SOURCES (USES):

Transfers out (5,476,592) (5,476,592) (2,612,087) 2,864,505 Total other financing sources (uses) (5,476,592) (5,476,592) (2,612,087) 2,542,775 Net change in fund balances $ (2,550,796) $ (2,550,796) (8,021) $ 2,542,775 FUND BALANCES:

Beginning of year 8,021
End of year $ -
Budgeted Amounts
103
City of Dinuba
Required Supplementary Information
For the year ended June 30, 2023
Cost Sharing Multiple-Employer Plan
Schedule of Proportionate Share of the Net Pension Liability - Last 10 Years* 2015 2016 2017 2018
Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 Miscellaneous Rate Plan
Rate Plan's Proportion of the Net Pension Liability 0.09025% 0.08449% 0.08530% 0.08633% Rate Plan's proportionate share of
the net pension liability $ 5,615,605 $ 5,799,429 $ 7,380,757 $ 8,561,182 Plan's covered payroll $ 4,337,752 $ 4,535,654 $ 4,950,525 $ 4,855,630 Rate Plan's proportionate share of
the net pension liability as percentage
of its covered payroll 129.46% 127.86% 149.09% 176.31%
Safety Rate Plan
Rate Plan's proportion of the net pension liability 0.12534% 0.11578% 0.10988% 0.10815% Rate Plan's proportionate share of
the net pension liability $ 7,798,956 $ 7,946,896 $ 9,507,786 $ 10,725,363 Rate Plan's covered payroll $ 4,361,016 $ 4,579,907 $ 4,837,830 $ 4,868,573 Rate Plan's proportionate share of
the net pension liability as percentage
of its covered payroll 178.83% 173.52% 196.53% 220.30%
Total Plan
Rate Plan's proportion of the net pension liability 0.21558% 0.20027% 0.19517% 0.19447% Rate Plan's proportionate share of
the net pension liability $ 13,414,561 $ 13,746,325 $ 16,888,543 $ 19,286,545 Plan's covered payroll $ 8,698,768 $ 9,115,561 $ 9,788,355 $ 9,724,203 Plan's proportionate share of
the net pension liability as percentage
of its covered payroll 154.21% 150.80% 172.54% 198.34%
The Pension Plan's (PERF-C) Fiduciary Net Position
as Percentage of the Total Pension Liability 79.82% 78.40% 74.06% 73.31% Notes to the schedule:
*Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown.

The CalPERS mortality assumptions were adjusted in fiscal year 2019.

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, decreased from 7.65% to 7.15% in fiscal year 2018, and then decreased from 7.15% to 6.9% in fiscal year 2023. 104
2019 2020 2021 2022 2023
6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022

0.08682% 0.08889% 0.09050% 0.10748% 0.24600%
$ 8,366,578 $ 9,108,392 $ 9,846,994 $ 5,812,852 $ 11,510,980 $ 4,623,761 $ 4,190,146 $ 4,115,214 $ 2,742,630 $ 2,879,705 180.95% 217.38% 239.28% 211.94% 399.73%

0.02695% 0.11147% 0.11411% 0.13699% 0.20636%
$ 10,683,936 $ 11,422,641 $ 12,415,460 $ 7,408,964 $ 14,180,065 $ 5,340,189 $ 5,275,144 $ 5,276,932 $ 4,272,963 $ 3,654,856 200.07% 216.54% 235.28% 173.39% 387.98%

0.11378% 0.20036% 0.20461% 0.24447% 0.22242%
$ 19,050,514 $ 20,531,033 $ 22,262,454 $ 13,221,816 $ 25,691,045 $ 9,963,950 $ 9,465,290 $ 9,392,146 $ 7,015,593 $ 6,534,561 191.19% 216.91% 237.03% 188.46% 393.16%

75.26% 75.18% 75.10% 88.29% 76.68%
105
City of Dinuba
Required Supplementary Information
For the year ended June 30, 2023
Cost Sharing Multiple-Employer Plan
Schedule of Plan Contributions - Last 10 Years*
Miscellaneous Rate Plan
Fiscal Year Ended 2015 2016 2017 2018
Actuarially determined contribution $ 558,710 $ 588,950 $ 699,287 $ 801,836 Contributions in relation to actuarially deemed contributions (558,710) (588,950) (699,287) (801,836) Contribution deficiency (excess) $ - $ - $ - $ -
Covered payroll $ 4,535,654 $ 4,950,525 $ 4,855,630 $ 4,623,761 Contributions as a percentage of covered payroll 12.32% 11.90% 14.40% 17.34% Safety Rate Plan
Actuarially determined contribution $ 1,170,656 $ 1,201,260 $ 1,211,650 $ 1,487,592 Contributions in relation to actuarially deemed contributions (1,170,656) (1,201,260) (1,211,650) (1,487,592) Contribution deficiency (excess) $ - $ - $ - $ -
Covered payroll $ 4,579,907 $ 4,837,830 $ 4,868,573 $ 5,340,189 Contributions as a percentage of covered payroll 25.56% 24.83% 24.89% 27.86% Total Plan
Actuarially determined contribution $ 1,729,366 $ 1,790,210 $ 1,910,937 $ 2,289,428 Contributions in relation to actuarially deemed contributions (1,729,366) (1,790,210) (1,910,937) (2,289,428) Contribution deficiency (excess) $ - $ - $ - $ -
Covered payroll $ 9,115,561 $ 9,788,355 $ 9,724,203 $ 9,963,950 Contributions as a percentage of covered payroll 18.97% 18.29% 19.65% 22.98% Notes to Schedule
*Fiscal year 2015 was 1st year of implementation, therefore only nine years are shown Methods and assumptions used to determine contribution rates:

Valuation date (for contractually required contribution): 6/30/2012 6/30/2013 6/30/2014 6/30/2015 Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1)
Assets valuation method: 15 Year
Smoothed
Market
Method
Market Value Market Value Market Value
Inflation: 2.75% 2.75% 2.75% 2.75%
Salary increases: (2) (2) (2) (2)
Investment rate of return 7.50% 7.50% 7.50% 7.50%
Retirement age: (3)(3)(3)(3)
Mortality: (4) (4) (4) (4)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) 50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2% @62 (4) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by CalPERS Board. * Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore onlynine years are shown
106
2019 2020 2021 2022 2023
$ 882,029 $ 1,023,527 $ 1,096,427 $ 1,226,073 $ 1,346,268 (882,029) (1,023,527) (1,096,427) (1,226,073) (1,346,268) $ - $ - $ - $ - $ -
$ 4,190,146 $ 4,115,214 $ 4,127,220 $ 4,486,433 $ 4,672,479

21.05% 24.87% 26.57% 27.33% 28.81%
$ 1,553,598 $ 1,702,909 $ 1,842,579 $ 1,950,523 $ 2,086,604 (1,553,598) (1,702,909) (1,842,579) (1,950,523) (2,086,604) $ - $ - $ - $ - $ -
$ 5,275,144 $ 5,276,932 $ 5,226,210 $ 4,976,379 $ 4,903,344

29.45% 32.27% 35.26% 39.20% 43%
$ 2,435,627 $ 2,726,436 $ 2,939,006 $ 3,176,596 $ 3,432,872 (2,435,627) (2,726,436) (2,939,006) (3,176,596) (3,432,872) $ - $ - $ - $ - $ -
$ 9,465,290 $ 9,392,146 $ 9,353,430 $ 9,462,812 $ 9,575,823

25.73% 29.03% 31.42% 33.57% 36%
6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020
Entry Age Entry Age Entry Age Entry Age Entry Age
(1)(1)(1)(1)(1)
Market Value Market Value Market Value Market Value Market Value

2.75% 2.63% 2.50% 2.50% 2.50%
(2)(2)(2)(2)(2)

7.375% 7.25% 7.00% 7.00% 7.00%
(3)(3)(3)(3)(3)
(4)(4)(4)(4)(4)
107
City of Dinuba
Required Supplementary Information
For the year ended June 30, 2023
Schedule of Changes in the Total OPEB Liability and Related Ratios - Last 10 Years (1) Measurement Date 6/30/2018 6/30/2019 6/30/2020 6/30/2021 Total OPEB Liability
Service cost $ 1,508,388 $ 1,308,469 $ 1,330,644 $ 1,040,926 Interest on the total OPEB liability 759,508 879,229 942,696 787,756 Differences between expected and actual
experience (3,331,140) (1,369,150) - -
Changes of assumptions 475,464 (255,242) (914,613) 3,237,466 Benefit payments (459,273) (591,507) (630,017) (516,507) Net change in the total OPEB liability (1,047,053) 1,340,949 (640,440) 4,549,641 Total OPEB liability - beginning 24,731,785 23,684,732 25,025,681 24,385,241 Total OPEB liabilty - ending (a) 23,684,732 25,025,681 24,385,241 28,934,882 Covered-employee payroll $ 7,746,382 $ 7,359,008 $ 6,955,744 $ 7,015,595 Net OPEB liability as a percentage of coveredemployee payroll 305.75% 340.07% 350.58% 412.44% (1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available. (2) Total employer contributions consist of $383,380 explicit contributions and $133,127 implicit contributions. (3) As of June 30, 2023 there are no assets accumulated in a trust that meets the criteria of GASB codification P22.101 or P52.101 to pay related benefits for the OPEB plan.
108
6/30/2022 6/30/2023
$ 1,081,677 1,286,106 $
734,965 515,191
- (3,691,435)
(444,836) (6,741,676)
(794,248) (548,529)
(5,693,337) (2,909,448)
26,025,434 28,934,882
20,332,097 26,025,434
$ 5,995,531 6,883,894 $
378.06% 339.12%
109
City of Dinuba
Required Supplementary Information
For the year ended June 30, 2023

1. BUDGET AND BUDGETARY DATA
a.
b.
c.
d.
e.
f. Under Article XIII-B of the California constitution (the Gann Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes, and if proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller or returned to the taxpayers through revised tax rates or revised fee schedules, or an excess in one year may be offset by a deficit in the following year. For the fiscal year ended June 30, 2023, based on calculations by City staff, proceeds of taxes did not exceed appropriations. Further, Section 5 of Article XIII-B allows the City to designate a portion of fund balance for general contingencies, to be used for any purpose.

The annual budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

The City Council approves total budgeted appropriations and any amendments to appropriations throughout the fiscal year. All amendments made during the fiscal year are included in the budgetary amounts reported herein. The "appropriated budget" covers all City expenditures, with the exception of debt service on bond issues and capital improvement projects carried forward from prior fiscal years, which expenditures constitute legally authorized "non-appropriated budget". Actual expenditures may not exceed budgeted appropriations at the fund level, which is the legal level of control.

The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council.

Formal budgetary integration is employed as a management control device during the fiscal year. Commitments for materials and services, such as purchase orders and contracts, are recorded as encumbrances to assist in controlling expenditures. Appropriations which are encumbered lapse al fiscal year-end, and then are added to the following fiscal year's budgeted appropriations.

Budgets for the General. Special Revenue, and Debt Service Funds are adopted on a basis substantially consistent with accounting principles generally accepted in the United States of America (USGMP).

Accordingly, actual revenues and expenditures can be compared with related budgeted amounts without any significant reconciling items.

The Housing Authority Fund and 2020 PLHA Fund do not have legally adopted budgets for the fiscal year ended June 30, 2023.

Budget comparisons are not presented for the Proprietary Funds, as the City is not legally required to adopt a budget for these type funds.

Capital projects are budgeted through the Capital Projects Funds. Appropriations for capital projects authorized but not constructed or completed during the fiscal year are carried forward as continuing appropriations into the following fiscal year's budget.
110

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City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Transportation Construction
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 3,586,855 $ 3,802,406 $ 1,208,425 $ (2,593,981) Use of money and property 500 500 697 197
Miscellaneous - - 626 626
Total revenues 3,587,355 3,802,906 1,209,748 (2,593,158) EXPENDITURES:

Capital outlay 10,702,554 12,799,839 4,741,928 8,057,911 Total expenditures 12,799,839 10,702,554 4,741,928 8,057,911

REVENUES OVER (UNDER)
EXPENDITURES (8,996,933) (7,115,199) (3,532,180) 5,464,753 OTHER FINANCING SOURCES (USES):

Transfers in 6,817,412 8,742,412 3,617,179 (5,125,233)
Total other financing sources (uses) 8,742,412 6,817,412 3,617,179 8,397,431 Net change in fund balances $ (254,521) (297,787) $ 84,999 339,520 $ FUND BALANCES:

Beginning of year 420,904
End of year $ 505,903
Budgeted Amounts
111
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112
City of Dinuba
Nonmajor Governmental Funds
Year Ended June 30, 2023
Special Revenue Funds
Special revenue funds are used to account for specific revenues (other than those for major capital projects) that are restricted legally to expenditures for particular purposes.

Housing Authority
This fund is used to account for activities of the former low and moderate income housing fund of the former Dinuba Redevelopment Agency.
2020 PLHA
This fund is used to account for activities of the Permanent Local Housing Allocation (PLHA) grant.

Public Safety Sales Tax Fund
This fund accounts for 3/4% add-on sales tax approved by voters in November 2005 for enhanced public safety services.

Gas Tax Fund
This fund accounts for street projects paid out for the City's share of the gas tax monies received from the state.

Parks Reserve Fund
Monies received from developers for the purpose of acquiring additional parklands are accounted for in this fund.

Transportation Fund
This fund accounts for monies received under the Transportation Development Act for street and road projects, and for planning purposes.

System Development Charges Fund
This fund accounts for developer deposits for expanding existing water, sewer, and/or transportation systems, and to provide new systems necessary in new real estate developments.

Community Enhancement Grants Fund
This fund accounts for various State and Federal grants awards to the City.

Assessment Districts Fund
This fund accounts for the lighting and maintenance district costs of various medians and landscape areas in the City.

Funding is provided by assessments charged to property owners within the district.

Road Repair and Accountability Act of 2017 (SB1) Fund
This fund accounts for fees collected from developers and saved for future capital outlays for fire equipment. 113
City of La Verne
Nonmajor Governmental Funds (Continued)
Year Ended June 30, 2023
Capital Projects Funds
Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds.

General Construction Fund
This fund accounts for other major construction projects.

Vocational Center Fund
This fund accounts for the expenditures associated with the operation of the Vocational Center.

MTBE Fund
This fund accounts for the revenue received as part of the MTBE Settlement Litigation. Revenue is received in this fund and allocated-out to the appropriate funds and capital projects that have expenditures associated with MTBE.

Debt Service Funds
Debt service funds are used to account for the accumulation of resources for, and the retirement of, long-term debt principal and interest.

Financing Authority Debt Service Fund
This fund accounts for the accumulation of resources for, and the retirement of, the Authority's long-term debt issue for capital investments.

General Debt Service Fund
This fund was set up to account for servicing general long-term debt incurred in Governmental Funds through equipment lease-purchases and/or loans, along with its commitment to fund the long-term portion of employee vacation, sick leave, and compensatory time benefits.
114
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115
City of Dinuba
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
ASSETS
Cash and investments 1,025 $ - $ 2,237,138 $ 13,112 $
Receivables:

Accounts - - - -
Notes and loans - 4,932,503 - -
Accrued interest - - 2,488 297
Prepaid costs - - - -
Due from other governments - - 662,408 443,785
Restricted assets:

Cash and investments with fiscal agents - - - -
Advances to other funds 116,904 - - -
Total assets $ 4,932,503 117,929 $ 2,902,034 $ 457,194 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - $ - $ 58,608 $ 40,129 $
Accrued liabilities - - 68,767 5,562
Due to other funds - - - -
Advances from other funds - - - -
Total liabilities - - 127,375 45,691
Deferred Inflows of Resources
Unavailable revenue - - - -
Total deferred inflows of resources - - - -
Fund Balances:

Nonspendable:

Prepaid costs - - - -
Restricted for:

Community development projects 117,929 4,932,503 - -
Public safety - - 2,774,659 -
Parks and recreation - - - -
Public works - - - 411,503
Capital projects - - - -
Debt service - - - -
Unassigned - - - -
Total fund balances 117,929 4,932,503 2,774,659 411,503 Total liabilities, deferred inflows of
resources and fund balances $ 117,929 $ 4,932,503 $ 2,902,034 $ 457,194 Housing
Authority 2020 PLHA
Special Revenue Funds
Public Safety Sales
Tax Gas Tax
116
$ 619,693 34,818 $ 2,394,791 $ 117,521 $ - $ 646,068 $
- - 55,344 - - -
- 116,998 1,157,179 - - -
1,355 523 3,564 162 139 687
- - - - 8,725 -
902,579 - 48,692 6,263 4,626 50,327
- - - - - -
- - - - - -
$ 1,523,627 152,339 $ 3,659,570 $ 123,946 $ 13,490 $ 697,082 $ $ 10,183 - $ 12,290 $ - $ 22,258 $ - $
9,227 - - 7,702 3,355 -
- - - - 24,289 -
- 116,904 - - - -
19,410 116,904 12,290 7,702 49,902 -
- 27,342 350,272 - - -
- 27,342 350,272 - - -
- - - - 8,725 -
- - - - - -
- - - 116,244 - -
8,093 - - - - -
- 1,504,217 3,297,008 - - 697,082
- - - - - -
- - - - - -
- - - - (45,137) -
8,093 1,504,217 3,297,008 116,244 (36,412) 697,082
$ 152,339 $ 1,523,627 $ 3,659,570 $ 123,946 $ 13,490 $ 697,082 Special Revenue Funds
Parks Reserve Transportation
System
Development
Charges
Community
Enhancement
Grants
Assessment
Districts
Road Repair and
Accountability Act
of 2017 Fund
117
City of Dinuba
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
Debt Service
Funds
ASSETS
Cash and investments 321,856 $ 2,186,980 $ - $ - $
Receivables:

Accounts 177,592 - - -
Notes and loans - - - -
Accrued interest - 2,607 - -
Prepaid costs - - - -
Due from other governments - - - -
Restricted assets:

Cash and investments with fiscal agents - - - 706,969
Advances to other funds - - - -
Total assets $ 2,189,587 499,448 $ - $ 706,969 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 368,440 $ - $ - $ - $
Accrued liabilities 16,360 - - -
Due to other funds - - 41,230 74,009
Advances from other funds - - - 200,000
Total liabilities - 384,800 41,230 274,009
Deferred Inflows of Resources
Unavailable revenue - - - -
Total deferred inflows of resources - - - -
Fund Balances:

Nonspendable:

Prepaid costs - - - -
Restricted for:

Community development projects - - - -
Public safety - - - -
Parks and recreation - - - -
Public works - - - -
Capital projects 114,648 2,189,587 - -
Debt service - - - 432,960
Unassigned - - (41,230) -
Total fund balances 114,648 2,189,587 (41,230) 432,960
Total liabilities, deferred inflows of
resources and fund balances $ 499,448 $ 2,189,587 $ - $ 706,969 General
Construction
Capital Projects Funds
Vocational
Center MTBE
Financing
Authority
118
Debt Service
Funds
Total Nonmajor
Governmental
Funds
$ 8,671,486 98,484 $
- 232,936
- 6,206,680
- 11,822
27,076 35,801
- 2,118,680
- 706,969
1,124,333 1,241,237
$ 1,249,893 $ 19,225,611
$ - $ 511,908
- 110,973
- 139,528
- 316,904
- 1,079,313
- 377,614
- 377,614
27,076 35,801
- 5,050,432
- 2,890,903
- 8,093
- 5,909,810
- 2,304,235
1,249,893 1,682,853
(27,076) (113,443)
1,249,893 17,768,684
$ 1,249,893 $ 19,225,611
General Debt
Service
119
City of Dinuba
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2023
REVENUES:

Taxes $ - - $ 3,209,591 $ - $
Intergovernmental - 155,925 - 961,892
Charges for services ----
Use of money and property - - 51,505 6,830
Fines and forfeitures ----
Miscellaneous ----
Total revenues - 155,925 3,261,096 968,722
EXPENDITURES:

Current:

General government ----
Public safety - - 2,045,843 -
Public works - - - 814,805
Capital outlay - - 1,039,454 -
Debt service:

Principal retirement - - 56,387 -
Interest and fiscal charges - - 12,115 -
Total expenditures - - 3,153,799 814,805

REVENUES OVER (UNDER)
EXPENDITURES - 155,925 107,297 153,917
OTHER FINANCING SOURCES (USES):

Transfers in ----
Transfers out - -(5,461) (211,502)
Proceeds from sale of property ----
Proceeds from long-term debt - - 314,267 -
Total other financing sources (uses) - - 308,806 (211,502) Net change in fund balances - 155,925 416,103 (57,585)
FUND BALANCES:

Beginning of year 117,929 4,776,578 2,358,556 469,088
End of year $ 117,929 $ 4,932,503 $ 2,774,659 $ 411,503 Housing
Authority 2020 PLHA
Special Revenue Funds
Public Safety Sales
Tax Gas Tax
120
$ 696,833 - $ - $ - $ 655,788 $ - $
- 850,177 - 177,796 - 554,413
- - 924,456 - - -
9,396 15,093 71,689 3,412 2,801 13,507
177,626 - ----
- 10----
187,022 1,562,113 996,145 181,208 658,589 567,920
- 107,153 - - 651,799 -
- - - 165,675 - -
- 694,536 2,499 - - -
- 37,773 157,164 12,525 - 486,343
- 22,950 - - 5,540 -
- 6,704 - - 1,785 -
- 869,116 159,663 178,200 659,124 486,343
187,022 692,997 836,482 3,008 (535) 81,577
- 7,304 119,699 - - 82,333
(405,577) (892,215) (882,438) ---
- - 500 - - -
- 37,773----
(405,577) (847,138) (762,239) - - 82,333
(218,555) (154,141) 74,243 3,008 (535) 163,910
226,648 1,658,358 3,222,765 113,236 (35,877) 533,172
$ 1,504,217 8,093 $ 3,297,008 $ 116,244 $ (36,412 $ ) $ 697,082 Special Revenue Funds
Road Repair and
Accountability Act
of 2017 Fund
Assessment
Parks Reserve Transportation Districts
System
Development
Charges
Community
Enhancement
Grants
121
City of Dinuba
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2023
Debt Service
Funds
REVENUES:

Taxes $ - - $ - $ - $
Intergovernmental 177,592 - - -
Charges for services ----
Use of money and property 790 133,759 - 21,600
Fines and forfeitures ----
Miscellaneous - - 2,944 -
Total revenues 178,382 133,759 2,944 21,600
EXPENDITURES:

Current:

General government - 16,365 - -
Public safety ----
Public works ----
Capital outlay 1,100,870 - 2,944 -
Debt service:

Principal retirement - - - 1,014,955
Interest and fiscal charges - - - 756,412
Total expenditures 1,100,870 16,365 2,944 1,771,367

REVENUES OVER (UNDER)
EXPENDITURES (922,488) 117,394 - (1,749,767)
OTHER FINANCING SOURCES (USES):

Transfers in 932,621 - - 1,761,537
Transfers out ----
Proceeds from sale of property - 1,351,026 - -
Proceeds from long-term debt ----
Total other financing sources (uses) 932,621 1,351,026 - 1,761,537 Net change in fund balances 10,133 1,468,420 - 11,770
FUND BALANCES:

Beginning of year 104,515 721,167 (41,230) 421,190
End of year $ 2,189,587 114,648 $ (41,230 $ ) $ 432,960 Capital Projects Funds
General
Construction
Vocational
Center MTBE
Financing
Authority
122
Debt Service
Funds
Total Nonmajor
Governmental
Funds
$ - $ 4,562,212
- 2,877,795
- 924,456
1 330,383
- 177,626
-2,954
1 8,875,426
- 775,317
- 2,211,518
- 1,511,840
- 2,837,073
282,452 1,382,284
50,022 827,038
332,474 9,545,070
(332,473) (669,644)
331,718 3,235,212
- (2,397,193)
- 1,351,526
- 352,040
331,718 2,541,585
(755) 1,871,941
1,250,648 15,896,743
$ 1,249,893 $ 17,768,684
General Debt
Service
123
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing Authority
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balances $ - $ - - $ -
FUND BALANCES:

Beginning of year 117,929
End of year $ 117,929
Budgeted Amounts
124
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 2020 PLHA
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ - $ 155,925 $ 155,925 $ -
Total revenues - 155,925 155,925 -
EXPENDITURES:

Current:

Community development - 155,925 - 155,925
Total expenditures - 155,925 - 155,925

REVENUES OVER (UNDER)
EXPENDITURES - - 155,925 155,925
Net change in fund balances $ - $ - 155,925 $ 155,925
FUND BALANCES:

Beginning of year 4,776,578
End of year $ 4,932,503
Budgeted Amounts
125
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Safety Sales Tax
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 3,200,000 $ 3,200,000 $ 3,209,591 $ 9,591
Use of money and property - 41,411 51,505 10,094
Total revenues 3,200,000 3,241,411 3,261,096 19,685
EXPENDITURES:

Current:

Public safety 2,426,269 2,443,390 2,045,843 397,547
Capital outlay 190,000 885,948 1,039,454 (153,506)
Debt service:

Principal retirement 52,899 52,899 56,387 (3,488)
Interest and fiscal charges 10,214 10,214 12,115 (1,901) Total expenditures 3,392,451 2,679,382 3,153,799 238,652

REVENUES OVER (UNDER)
EXPENDITURES (151,040) 520,618 107,297 258,337
OTHER FINANCING SOURCES (USES):

Transfers out (5,492) (5,492) (5,461) 31
Proceeds from long-term debt - - 314,267 314,267
Total other financing sources (uses) (5,492) (5,492) 308,806 497,020 Net change in fund balances $ 515,126 $ (156,532) 416,103 $ 572,635 FUND BALANCES:

Beginning of year 2,358,556
End of year $ 2,774,659
Budgeted Amounts
126
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Gas Tax
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,017,445 $ 1,017,445 $ 961,892 $ (55,553) Use of money and property 1,000 1,000 6,830 5,830
Total revenues 1,018,445 1,018,445 968,722 (49,723)
EXPENDITURES:

Current:

Public works 708,548 766,326 814,805 (48,479)
Total expenditures 766,326 708,548 814,805 (48,479)

REVENUES OVER (UNDER)
EXPENDITURES 252,119 309,897 153,917 (98,202)
OTHER FINANCING SOURCES (USES):

Transfers out (238,792) (238,792) (211,502) 27,290
Total other financing sources (uses) (238,792) (238,792) (211,502) (119,391) Net change in fund balances $ 13,327 71,105 $ (57,585) (70,912) $ FUND BALANCES:

Beginning of year 469,088
End of year $ 411,503
Budgeted Amounts
127
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Parks Reserve
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ 1,000 $ 1,000 $ 9,396 $ 8,396 Fines and forfeitures 255,886 255,886 177,626 (78,260)
Total revenues 256,886 256,886 187,022 (69,864)
EXPENDITURES:

Current:

Capital outlay 42,300 42,300 - 42,300
Total expenditures 42,300 42,300 - 42,300

REVENUES OVER (UNDER)
EXPENDITURES 214,586 214,586 187,022 (27,564)
OTHER FINANCING SOURCES (USES):

Transfers out (134,896) (134,896) (405,577) (270,681)
Total other financing sources (uses) (134,896) (134,896) (405,577) (255,945) Net change in fund balances $ 79,690 79,690 $ (218,555) (298,245) $ FUND BALANCES:

Beginning of year 226,648
End of year $ 8,093
Budgeted Amounts
128
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Transportation
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 533,838 $ 533,838 $ 696,833 $ 162,995
Intergovernmental 621,639 621,639 850,177 228,538
Use of money and property 500 10,016 15,093 5,077
Miscellaneous 7,200 7,200 10 (7,190)
Total revenues 1,172,693 1,163,177 1,562,113 389,420
EXPENDITURES:

Current:

General government - - 107,153 (107,153)
Public works 659,842 678,144 694,536 (16,392)
Capital outlay - - 37,773 (37,773)
Debt service:

Principal retirement 22,934 22,934 22,950 (16)
Interest and fiscal charges 6,721 6,721 6,704 17
Total expenditures 689,497 707,799 869,116 (161,317)

REVENUES OVER (UNDER)
EXPENDITURES 473,680 464,894 692,997 228,103
OTHER FINANCING SOURCES (USES):

Transfers in 7,304 7,304 7,304 -
Transfers out (553,410) (553,410) (892,215) (338,805)
Proceeds from long-term debt - - 37,773 37,773
Total other financing sources (uses) (546,106) (546,106) (847,138) (272,019) Net change in fund balances $ (72,426) $ (81,212) (154,141) $ (72,929) FUND BALANCES:

Beginning of year 1,658,358
End of year $ 1,504,217
Budgeted Amounts
129
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual System Development Charges
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 3,530,200 $ 3,530,200 $ 924,456 $ (2,605,744) Use of money and property 4,000 54,684 71,689 17,005
Total revenues 3,534,200 3,584,884 996,145 (2,588,739)
EXPENDITURES:

Current:

Public works 60,000 60,000 2,499 57,501
Capital outlay 785,000 585,000 157,164 427,836
Total expenditures 645,000 845,000 159,663 485,337

REVENUES OVER (UNDER)
EXPENDITURES 2,939,884 2,689,200 836,482 (2,103,402)
OTHER FINANCING SOURCES (USES):

Transfers in - 119,699 119,699 -
Transfers out (3,432,828) (3,632,828) (882,438) 2,750,390 Proceeds from sale of property 1,000 1,000 500 (500)
Total other financing sources (uses) (3,512,129) (3,431,828) (762,239) 1,132,325 Net change in fund balances $ (572,245) (742,628) $ 74,243 646,488 $ FUND BALANCES:

Beginning of year 3,222,765
End of year $ 3,297,008
Budgeted Amounts
130
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Community Enhancement Grants
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 110,000 $ 165,271 $ 177,796 $ 12,525 Use of money and property - - 3,412 3,412
Total revenues 110,000 165,271 181,208 15,937
EXPENDITURES:

Current:

Public safety 103,993 133,601 165,675 (32,074)
Capital outlay - 12,525 12,525 -
Total expenditures 146,126 103,993 178,200 (32,074)

REVENUES OVER (UNDER)
EXPENDITURES 19,145 6,007 3,008 (16,137)
Net change in fund balances $ 19,145 6,007 $ 3,008 (16,137) $ FUND BALANCES:

Beginning of year 113,236
End of year $ 116,244
Budgeted Amounts
131
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Assessment Districts
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 428,509 $ 428,509 $ 655,788 $ 227,279
Use of money and property - - 2,801 2,801
Total revenues 428,509 428,509 658,589 230,080
EXPENDITURES:

Current:

General government 530,822 650,765 651,799 (1,034)
Debt service:

Principal retirement 5,541 5,541 5,540 1
Interest and fiscal charges 1,786 1,786 1,785 1
Total expenditures 538,149 658,092 659,124 (1,032)

REVENUES OVER (UNDER)
EXPENDITURES (109,640) (229,583) (535) 229,048
Net change in fund balances $ (109,640) $ (229,583) (535) $ 229,048 FUND BALANCES:

Beginning of year (35,877)
End of year $ (36,412)
Budgeted Amounts
132
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Road Repair and Accountability Act of 2017 (SB1) Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 604,446 $ 604,446 $ 554,413 $ (50,033) Use of money and property 1,000 10,655 13,507 2,852
Total revenues 605,446 615,101 567,920 (47,181)
EXPENDITURES:

Capital outlay 707,403 707,403 486,343 221,060
Total expenditures 707,403 707,403 486,343 221,060

REVENUES OVER (UNDER)
EXPENDITURES (101,957) (92,302) 81,577 173,879
OTHER FINANCING SOURCES (USES):

Transfers in 82,333 82,333 82,333 -
Total other financing sources (uses) 82,333 82,333 82,333 394,939 Net change in fund balances $ (19,624) $ (9,969) 163,910 $ 173,879 FUND BALANCES:

Beginning of year 533,172
End of year $ 697,082
Budgeted Amounts
133
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Construction
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 177,592 $ 177,592 $ 177,592 $ -
Use of money and property - - 790 790
Total revenues 177,592 177,592 178,382 790
EXPENDITURES:

Capital outlay 2,728,468 3,128,468 1,100,870 2,027,598
Total expenditures 2,728,468 3,128,468 1,100,870 2,027,598

REVENUES OVER (UNDER)
EXPENDITURES (2,550,876) (2,950,876) (922,488) 2,028,388 OTHER FINANCING SOURCES (USES):

Transfers in 2,604,576 3,004,576 932,621 (2,071,955)
Total other financing sources (uses) 3,004,576 2,604,576 932,621 1,984,031 Net change in fund balances $ 53,700 53,700 $ 10,133 (43,567) $ FUND BALANCES:

Beginning of year 104,515
End of year $ 114,648
Budgeted Amounts
134
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Vocational Center
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ - $ 127,228 $ 133,759 $ 6,531 Total revenues - 127,228 133,759 6,531
EXPENDITURES:

Current:

General government - 12,953 16,365 (3,412)
Total expenditures 12,953 - 16,365 (3,412)

REVENUES OVER (UNDER)
EXPENDITURES 114,275 - 117,394 3,119
OTHER FINANCING SOURCES (USES):

Proceeds from sale of property - 1,350,776 1,351,026 250 Total other financing sources (uses) 1,350,776 - 1,351,026 (293) Net change in fund balances $ 1,465,051 - $ 1,468,420 3,369 $ FUND BALANCES:

Beginning of year 721,167
End of year $ 2,189,587
Budgeted Amounts
135
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual MTBE
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Miscellaneous $ 150,000 $ 150,000 $ 2,944 $ (147,056)
Total revenues 150,000 150,000 2,944 (147,056)
EXPENDITURES:

Capital outlay 150,000 150,000 2,944 147,056
Total expenditures 150,000 150,000 2,944 147,056

REVENUES OVER (UNDER)

EXPENDITURES - - - -
Net change in fund balances $ - - $ - - $
FUND BALANCES:

Beginning of year (41,230)
End of year $ (41,230)
Budgeted Amounts
136
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Financing Authority
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ - $ 18,184 $ 21,600 $ 3,416 Total revenues - 18,184 21,600 3,416
EXPENDITURES:

Debt service:

Principal retirement 1,014,955 1,014,955 1,014,955 -
Interest and fiscal charges 756,531 756,531 756,412 119 Total expenditures 1,771,486 1,771,486 1,771,367 119

REVENUES OVER (UNDER)
EXPENDITURES (1,771,486) (1,753,302) (1,749,767) 3,535
OTHER FINANCING SOURCES (USES):

Transfers in 1,771,486 1,771,486 1,761,537 (9,949)
Total other financing sources (uses) 1,771,486 1,771,486 1,761,537 (6,295) Net change in fund balances $ 18,184 - $ 11,770 (6,414) $ FUND BALANCES:

Beginning of year 421,190
End of year $ 432,960
Budgeted Amounts
137
City of Dinuba
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Debt Service
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ - $ - $ 1 $ 1
Total revenues - - 1 1
EXPENDITURES:

Debt service:

Principal retirement 282,452 282,452 282,452 -
Interest and fiscal charges 67,266 67,266 50,022 17,244 Total expenditures 349,718 349,718 332,474 17,244

REVENUES OVER (UNDER)
EXPENDITURES (349,718) (349,718) (332,473) 17,245
OTHER FINANCING SOURCES (USES):

Transfers in 349,718 349,718 331,718 (18,000)
Total other financing sources (uses) 349,718 349,718 331,718 16,489 Net change in fund balances $ - - $ (755) (755) $
FUND BALANCES:

Beginning of year 1,250,648
End of year $ 1,249,893
Budgeted Amounts
138
City of Dinuba
Nonmajor Enterprise Funds
Year Ended June 30, 2023
Enterprise funds are used to account for the financing of goods or services provided to customers.

Transit Enterprise Fund
This fund accounts for the operation of the City's transit system, which is accomplished by a private contractor. The principal source of funding for this activity is SB325 money.

Compressed Natural Gas
This fund accounts for the sale of compressed natural gas and related costs to outside entities. 139
City of Dinuba
Statement of Net Position
Nonmajor Enterprise Funds
June 30, 2023
Totals
ASSETS
Current Assets:

Cash and investments $ 277,304 - $ 277,304 $
Receivables:

Accounts 4,449 - 4,449
Accrued interest - 339 339
Lease receivable 20,607 - 20,607
Due from other governments 246,924 - 246,924
Total current assets 271,980 277,643 549,623
Noncurrent:

Notes and loans 350,000 - 350,000
Capital assets:

Depreciable capital assets, net 1,187,603 1,501,063 2,688,666 Net capital assets 1,187,603 1,501,063 2,688,666
Total noncurrent assets 1,537,603 1,501,063 3,038,666
Total assets 1,809,583 1,778,706 3,588,289

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension related items 1,673 - 1,673
Deferred OPEB related items 8,563 - 8,563
Total deferred outflows of resources 10,236 - 10,236

LIABILITIES
Current liabilities:

Accounts payable 7,961 1,985 9,946
Accrued liabilities 237 1,217 1,454
Due to other funds 375,860 - 375,860
Compensated absences - current 304 914 1,218
Total current liabilities 384,362 4,116 388,478
Noncurrent liabilities:

Compensated absences 550 2,749 3,299
Net pension liability 4,234 - 4,234
Total OPEB liability 60,996 - 60,996
Total noncurrent liabilities 65,780 2,749 68,529
Total liabilities 450,142 6,865 457,007

DEFERRED INFLOWS OF RESOURCES
Derred pension related items 217 - 217
Deferred OPEB related items 36,068 - 36,068
Deferred inflows related to leases 19,491 - 19,491
Total deferred inflows of resources - 55,776 55,776

NET POSITION
Net investment in capital assets 1,187,603 1,501,063 2,688,666 Unrestricted 126,298 270,778 397,076
Total net position $ 1,313,901 $ 1,771,841 $ 3,085,742
Transit
Compressed
Natural Gas
140
City of Dinuba
Statement of Revenues, Expenses and Changes in Net Position Nonmajor Enterprise Funds
For the year ended June 30, 2023
Totals
OPERATING REVENUES:

Sales and service charges $ 119,669 16,989 $ 136,658 $
Total operating revenues 119,669 16,989 136,658
OPERATING EXPENSES:

Salaries and benefits 58,710 7,298 66,008
Contractual services 71,309 14,622 85,931
Materials and supplies 70,015 316 70,331
Repairs and maintenance 30,332 13,874 44,206
Utilities 17,983 76,697 94,680
Allocated costs 88,337 28,868 117,205
Depreciation expense 124,810 87,938 212,748
Total operating expenses 410,084 281,025 691,109
Operating income (loss) (393,095) (161,356) (554,451)
NONOPERATING REVENUES (EXPENSES):

Intergovernmental 233,843 - 233,843
Interest revenue 1,232 7,824 9,056
Total nonoperating revenues (expenses) 235,075 7,824 242,899 Income before contributions and transfers (158,020) (153,532) (311,552) CONTRIBUTIONS AND TRANSFERS:

Transfers out -(825) (825)
Total contributions and transfers (825) - (825)
Change in net position (154,357) (158,020) (312,377)
NET POSITION:

Beginning of year 1,469,910 1,926,198 3,396,108
Restatements 2,011 -2,011
Beginning of year, as restated 1,471,921 1,926,198 3,398,119 End of year $ 1,313,901 $ 1,771,841 $ 3,085,742
Transit
Compressed
Natural Gas
141
City of Dinuba
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
For the year ended June 30, 2023
Totals
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers and users $ 12,674 $ 119,669 $ 132,343 Cash paid to suppliers for goods and services (273,838) (151,024) (424,862) Cash paid to employees for services (8,492) (60,068) (68,560) Net cash provided (used) by operating activities (91,423) (269,656) (361,079) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash transfers out - (825) (825)
Short-term loans to/from other funds 375,860 - 375,860
Intergovernmental revenue 13,571 1 13,572
Repayments (made)/ received on notes/loans (350,000) - (350,000) Net cash provided by (used in)
noncapital financing activities (824) 39,431 38,607
CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received 1,639 8,090 9,729
Net cash provided by (used in) investing activities 1,639 8,090 9,729 Net increase (decrease) in cash and cash equivalents (228,586) (84,157) (312,743) CASH AND INVESTMENTS - Beginning of year 228,586 361,461 590,047 CASH AND INVESTMENTS - End of year $ - $ 277,304 $ 277,304

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) $ (393,095) $ (161,356) $ (554,451) Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation 124,810 87,938 212,748
Changes in pension related items (369) - (369)
Changes in OPEB liability (1,542) - (1,542)
Changes in lease receivable related items (126) - (126) (Increase) decrease in accounts receivable (4,189) - (4,189) (Increase) decrease in prepaid expense 325 - 325
Increase (decrease) in accounts payable & accrued liabilities 3,813 (16,647) (12,834) Increase (decrease) in compensated absences 717 (1,358) (641) Net cash provided by (used in) operating activities $ (91,423) (269,656) $ (361,079) $ Transit
Compressed
Natural Gas
142
City of Dinuba
Internal Service Funds
Year Ended June 30, 2023
Internal service funds are used to account for the financing of goods or services provided to departments or agencies of the government and to other government units, on a cost reimbursement basis.

Insurance Fund
This fund was set up to account for the cost of general liability, property damage, and employee related health insurance costs. The City is involved in a self-insurance program through a joint powers authority with other local municipalities. The source of funding for the City’s program is a charge to all operating departments through a budgeting of the estimated costs to be allocated.

Property and Equipment Service Fund
This fund was set up to account for the costs of maintenance and repairs for both buildings and equipment throughout the City. The source of this funding is a charge against the departments for services rendered.

Technology Replacement Fund
This fund was set up as a computer replacement program, implemented to account for the costs associated with computer, server and Information Technology replacements throughout the City. All costs are spread amongst the benefitting funds.
143
City of Dinuba
Combining Statement of Net Position
Internal Service Funds
June 30, 2023
Totals
ASSETS
Current Assets:

Cash and investments 3,410,122 103,337 $ - $ 3,513,45 $ 9 Receivables:

Accounts 80,867 - - 80,867
Accrued interest 3,719 172 - 3,891
Prepaid costs 15,084 -160 15,244
Restricted:

Cash and investments with fiscal agents 89,986 - -89,986 Total current assets 3,599,778 103,509 160 3,703,447
Noncurrent:

Capital assets:

Depreciable capital assets, net - 13,626 42,691 56,317
Net capital assets - 13,626 42,691 56,317
Total noncurrent assets - 13,626 42,691 56,317
Total assets 3,599,778 117,135 42,851 3,759,764

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension related items 159,825 97,168 - 256,993 Deferred OPEB related items 38,820 45,956 - 84,776
Total deferred outflows of resources 143,124 198,645 - 341,769

LIABILITIES
Current liabilities:

Accounts payable 36,612 35,373 3,841 75,826
Accrued liabilities 15 6,057 - 6,072
Due to other funds - - 8,620 8,620
Compensated absences 2,748 9,804 - 12,552
Claims payable 50,000 - -50,000
Lease liability - -34,211 34,211
Total current liabilities 89,375 51,234 46,672 187,281
Noncurrent liabilities:

Lease liability - - - -
Compensated absences 12,669 16,030 - 28,699
Claims payable ----
Net pension liability 404,504 245,926 - 650,430
Total OPEB liability 276,517 327,347 - 603,864
Long-term debt - - 9,470 9,470
Total noncurrent liabilities 693,690 589,303 9,470 1,292,463 Total liabilities 640,537 783,065 56,142 1,479,744

DEFERRED INFLOWS OF RESOURCES
Derred pension related items 20,715 12,595 - 33,310
Deferred OPEB related items 163,510 193,567 - 357,077
Total deferred inflows of resources 184,225 206,162 - 390,387

NET POSITION
Net investment in capital assets - 13,626 - 13,626
Unrestricted 2,831,133 (600,066) (13,291) 2,217,776
Total net position $ (586,440) 2,831,133 $ (13,291) $ 2,231,402 $ Insurance Fund
Technology
Replacement Fund
Property and
Equipment Internal
Service Fund
144
City of Dinuba
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the year ended June 30, 2023
Totals
OPERATING REVENUES:

Sales and service charges $ 808,002 5,478,965 $ - $ 6,286,967 $ Total operating revenues 808,002 5,478,965 - 6,286,967
OPERATING EXPENSES:

Salaries and benefits 89,388 273,216 - 362,604
Contractual services 27,217 113,464 - 140,681
Materials and supplies 1,348 105,978 45,139 152,465
Insurance 1,824,146 - - 1,824,146
Employee health insurance 2,753,901 - - 2,753,901
Repairs and maintenance - 210,102 - 210,102
Utilities - 12,688 - 12,688
Allocated costs - 33,011 - 33,011
Depreciation expense - 7,886 32,018 39,904
Total operating expenses 4,696,000 756,345 77,157 5,529,502 Operating income (loss) 782,965 51,657 (77,157) 757,465 NONOPERATING REVENUES (EXPENSES):

Interest revenue 72,540 3,226 - 75,766
Interest expense - -(2,383) (2,383)
Total nonoperating revenues (expenses) 3,226 72,540 (2,383) 73,383 Income before contributions and transfers 54,883 855,505 (79,540) 830,848 CONTRIBUTIONS AND TRANSFERS:

Transfers in - - 67,868 67,868
Transfers out (1,329) (15,877) -(17,206)
Total contributions and transfers (15,877) (1,329) 67,868 50,662 Change in net position 39,006 854,176 (11,672) 881,510
NET POSITION:

Beginning of year 1,976,957 (603,103) (1,619) 1,372,235 Restatements -(22,343) -(22,343)
Beginning of year, as restated 1,976,957 (625,446) (1,619) 1,349,892 End of year $ 2,831,133 $ (586,440) $ (13,291) $ 2,231,402 Insurance Fund
Property and
Equipment Internal
Service Fund
Technology
Replacement Fund
145
City of Dinuba
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2023
Totals
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from interfund services provided 5,468,853 809,450 - 6,278,303 Cash paid to suppliers for goods and services (4,600,468) (461,768) (41,458) (5,103,694) Cash paid to employees for services (165,111) (317,068) - (482,179) Net cash provided (used) by operating activities 30,614 703,274 (41,458) 692,430 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash transfers in - - 67,868 67,868
Cash transfers out (1,329) (15,877) - (17,206)
Short-term loans from/to other funds 8,620 8,620
Net cash provided (used) by
noncapital financing activities (1,329) (15,877) 76,488 59,282 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Principal paid on capital debt - - (32,829) (32,829)
Interest paid on capital debt - - (2,383) (2,383)
Net cash provided (used) by
capital and related financing activities - - (35,212) (35,212) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest earnings 72,746 3,192 75,938
Net cash provided (used) by investing activities 72,746 3,192 - 75,938 Net increase (decrease) in cash and cash equivalents 774,691 17,929 (182) 792,438 CASH AND INVESTMENTS - Beginning of year 2,725,417 85,408 182 2,811,007 CASH AND INVESTMENTS - End of year $ 3,500,108 $ 103,337 $ - $ 3,603,445

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:

Operating income (loss) $ 51,657 782,965 $ $ (77,157) $ 757,465 Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation - 7,886 32,018 39,904
Changes in pension related items (60,225) (36,231) - (96,456) Changes in OPEB liability (6,988) (8,274) - (15,262)
(Increase) decrease in accounts receivable (10,112) 1,448 - (8,664) (Increase) decrease in prepaid expense (10,126) 288 (160) (9,998) Increase (decrease) in accounts payable & accrued liabilities 16,270 13,187 3,841 33,298 Increase (decrease) in compensated absences (8,510) 653 - (7,857) Net cash provided (used) by operating activities $ 30,614 703,274 $ (41,458) $ 692,430 $ Technology
Replacement Fund
Property and
Equipment Internal
Insurance Fund Service Fund
146

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Financial Trends
Revenue Capacity
Debt Capacity
Demographic and Economic Information
Operating Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisons over time and with other governments.

These schedules contain information about the City's operations and resources to help the reader understanding how the City's financial information relates to the services the City provides and the activities it performs.

These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property and sales taxes.

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

City of Dinuba
Statistical Section
This part of the City's annual comprehensive financial report presents detailed information in a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's financial health.

These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.
147
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148

CITY OF DINUBA

NET POSITION BY COMPONENT

LAST TEN FISCAL YEARS
(Accrual Basis of Accounting)
2014 2015 2016 2017 2018
Governmental Activities
Investment In Capital Assets $148,079,509 $145,008,916 $162,419,353 $162,951,223 $175,427,868 Restricted 41,313,341 34,836,273 33,955,040 33,547,768 40,668,235 Unrestricted (6,418,737) (1,260,101) (9,391,284) (6,391,796) (27,286,468) Total Governmental Activities Net Position 182,974,113 178,585,088 186,983,109 190,107,195 188,809,635 Business-Type Activities
Investment In Capital Assets 47,545,851 47,536,365 46,474,326 46,126,105 52,249,502 Restricted
Unrestricted 6,046,622 2,514,439 4,986,126 4,641,804 1,298,646 Total Business-Type Activities Net Position 53,592,473 50,050,804 51,460,452 50,767,909 53,548,148 Primary Government
Investment In Capital Assets 195,625,360 192,545,281 208,893,679 209,077,328 227,677,370 Restricted 41,313,341 34,836,273 33,955,040 33,547,768 40,668,235 Unrestricted (372,115) 1,254,338 (4,405,158) (1,749,992) (25,987,822) Total Primary Government Net Position $236,566,586 $228,635,892 $238,443,561 $240,875,104 $242,357,783 2019 2020 2021 2022 2023
Governmental Activities
Investment In Capital Assets $157,295,209 $156,300,701 $169,862,756 $185,146,570 $194,198,032 Restricted 41,721,018 35,733,689 36,825,231 36,725,539 44,038,486 Unrestricted (26,278,675) (25,273,886) (21,122,261) (12,239,893) (22,517,773) Total Governmental Activities Net Position 172,737,552 166,760,504 185,565,726 209,632,216 215,718,745 Business-Type Activities
Investment In Capital Assets 53,298,542 50,287,699 50,501,822 50,904,157 54,712,244 Restricted
Unrestricted 5,352,135 4,253,818 8,674,254 10,147,430 8,202,322 Total Business-Type Activities Net Position 58,650,677 54,541,517 59,176,076 61,051,587 62,914,566 Primary Government
Investment In Capital Assets 210,593,751 206,588,400 220,364,578 236,050,727 248,910,276 Restricted 41,721,018 35,733,689 36,825,231 36,725,539 44,038,486 Unrestricted (20,926,540) (21,020,068) (12,448,007) (2,092,463) (14,315,451) Total Primary Government Net Position $231,388,229 $221,302,021 $244,741,802 $270,683,803 $278,633,311 Source: City of Dinuba Financial Services Division
(50,000,000)
0 50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Investment In Capital Assets Restricted Unrestricted
149

CITY OF DINUBA

CHANGES IN NET POSITION

LAST TEN FISCAL YEARS
(Accrual Basis of Accounting)
2014 2015 2016 2017
Expenses
Governmental Activities
General Government $4,703,501 $5,345,434 $4,802,762 $7,661,240 Public Safety 9,591,236 13,275,052 13,746,235 13,897,596 Public Works 2,761,922 3,334,975 3,943,500 3,752,225
Community Development 548,112 1,641,605 1,178,906 637,522 Parks and Recreation 1,224,454 1,682,401 1,824,431 2,007,951 Interest on Long-Term Debt 1,521,663 1,204,781 1,278,342 1,604,463 Unallocated Depreciation 1,018,182 2,635,342 3,029,796 3,011,661 Non-departmental - sales tax settlement
Total Governmental Activities Expenses 21,369,070 29,119,590 29,803,972 32,572,658 Business-Type Activities
Water 2,970,062 2,931,923 3,204,634 2,977,849
Sewer 2,914,729 3,182,025 3,247,602 3,156,499
Disposal 3,320,744 3,336,842 3,239,137 3,206,889
Ambulance 1,386,124 1,377,304 1,368,670 1,523,498
Transit 875,313 1,044,207 1,243,710 1,137,529
Golf Course 3,422,866 3,335,866 3,560,260 3,491,319
Compressed Natural Gas 174,521 165,208 159,572 140,572
Engineering 662,791 658,837 738,550
Total Business-Type Activities Expenses 15,727,150 16,032,212 16,762,135 15,634,155 Total Primary Government Net Expenses $37,096,220 $45,151,802 $46,566,107 $48,206,813 Program Revenues
Governmental Activities
Charges for Services
General Government $1,509,801 $3,055,054 $5,470,676 $8,259,877 Public Safety 276,308 898,323 274,181 30,863
Public Works 3,226,541 3,824,832 1,808,508 1,530,664
Community Development 70,343 120,322 22,282 0
Parks and Recreation 162,281 183,922 174,473 38,475
Operating Contributions and Grants 6,248,747 3,274,094 3,375,630 5,263,630 Capital Contributions and Grants 25,473,768 10,114,120 12,075,630 3,011,810 Total Governmental Activities Program Revenues 36,967,789 21,470,667 23,201,380 18,135,319 Business-Type Activities
Charges for Services
Water 2,763,415 2,604,665 2,510,596 2,648,278
Sewer 2,719,638 2,751,349 2,838,956 2,947,782
Disposal 3,080,017 3,081,958 3,175,398 3,088,068
Ambulance 1,288,620 1,271,302 1,332,373 1,396,312
Transit 53,507 61,929 85,333 120,565
Golf Course 2,343,736 2,346,921 2,441,531 2,223,355
Compressed Natural Gas 214,162 262,922 284,800 199,896
Engineering 591,278 493,851 710,226 0
Operating Contributions and Grants 885,831 1,705,461 3,178,252 2,496,256 Capital Contributions and Grants 715,188 449,819 1,165,634 Total Business-Type Activities Program Revenues 14,655,392 15,030,177 17,723,099 15,120,512 Total Primary Government Program Revenues $51,623,181 $36,500,844 $40,924,479 $33,255,831 Source: City of Dinuba Financial Services Division 150
2018 2019 2020 2021 2022 2023
$3,989,322 $3,647,223 $4,464,243 $7,635,027 $5,980,513 $7,563,541 12,920,443 12,503,075 12,801,801 12,899,424 11,547,688 10,043,687 6,577,677 2,429,367 5,116,719 3,009,339 2,725,438 1,080,475 2,350,919 2,277,992 2,427,047 2,576,069 2,788,622 2,048,106 2,127,602 2,527,531 2,705,703 2,858,033 3,048,341 2,411,417 978,293 1,008,877 1,001,611 935,126 1,111,140 812,001
9,305,652
28,944,256 24,394,065 28,517,124 29,913,018 27,201,742 33,264,879 2,965,352 2,985,641 3,563,885 3,460,883 3,538,809 2,886,622 4,553,169 3,048,253 3,255,224 1,803,845 2,953,695 3,720,942 3,430,622 3,102,875 3,129,253 3,013,999 3,027,382 3,002,715 2,760,551 2,798,210 2,647,280 1,562,676 1,452,769 2,817,601 1,147,311 1,123,030 1,088,585 1,280,248 401,914 410,084 3,131,513 2,298,467 4,097,713 2,839,155 3,514,710 4,511,217 181,928 306,316 318,069 304,582 286,187 281,025
18,170,446 15,662,792 18,100,009 14,265,388 15,175,466 17,630,206 $47,114,702 $40,056,857 $46,617,133 $44,178,406 $42,377,208 $50,895,085 $1,500,372 $1,602,391 $1,234,142 $1,263,713 $1,152,165 $1,376,599 549,566 500,114 837,538 516,452 516,460 836,227
1,977,090 2,132,137 2,675,164 1,728,740 884,816 1,802,386 115,498 60,995 65,077 0 0 0
352,536 336,771 560,971 238,428 304,344 283,421
2,168,438 2,292,863 1,076,942 7,124,303 4,438,339 2,249,647 19,289,803 5,687,693 3,613,910 2,237,038 7,602,539 2,317,909 25,953,303 12,612,964 10,063,744 13,108,674 14,898,663 8,866,189 2,962,303 3,005,484 3,195,777 3,240,648 3,186,976 3,231,249 3,368,250 3,566,985 3,591,874 3,816,657 3,770,310 3,788,811 3,105,381 3,167,180 3,173,221 3,202,112 3,368,605 3,452,572 1,487,640 1,200,884 1,573,951 2,302,744 1,621,264 1,817,777 103,623 89,775 67,142 19,241 17,060 16,989
2,072,902 2,104,304 1,812,421 2,397,750 3,158,714 3,326,085 210,677 209,972 215,107 174,801 130,884 119,669
000 0 0 0
3,889,532 3,295,905 4,947,792 5,088,783 2,174,054 4,428,566 17,200,308 16,640,489 18,577,285 20,242,736 17,427,867 20,181,718 $43,153,611 $29,253,453 $28,641,029 $33,351,410 $32,326,530 $29,047,907 151

CITY OF DINUBA

CHANGES IN NET POSITION

LAST TEN FISCAL YEARS
(Accrual Basis of Accounting)
2014 2015 2016 2017
Net (Expense)/Revenue
Governmental Activities $15,598,719 ($7,648,923) ($6,602,592) ($14,437,339) Business-Type Activities (1,071,758) (1,002,035) 960,964 (513,643) Total Primary Government Net Expense $14,526,961 ($8,650,958) ($5,641,628) ($14,950,982) General Revenues and Other Changes in Net Position
Governmental Activities
Taxes
Property Taxes $742,122 $846,306 $1,260,845 $1,149,426
Transient Occupancy Taxes 184,211 226,817 248,579 281,005 Sales Taxes 3,700,400 5,461,810 9,729,414 9,080,769
Franchise Taxes 243,956 256,883 252,761 216,407
Business Licenses Taxes
Utility Users Tax 1,612,836 1,630,654 1,683,265 1,482,077 Other Taxes 249,602 292,650 487,363 273,161
Motor Vehicle Tax 1,571,490 1,633,128 1,754,885 1,847,746 Use of Money and Property 262,191 113,494 262,770 201,154 Other/Contributions 18,522 109,931 552,748 539,928
Gain (Loss) on Sale of Capital Assets 266,189 261,425
Special Item (Note 18)
Transfers 195,877 391,944 (269,724) 988,600
Total Governmental Activities 9,047,396 11,225,042 15,962,906 16,060,273 Business-Type Activities
Use of Money and Property 37,243 18,524 37,175 50,643
Other/Contributions 92,839
Special Item (Note 18)
Transfers (195,877) (391,944) 269,724 (988,600)
Total Business-Type Activities (65,795) (373,420) 306,899 (937,957) Extraordinary Item - Litigation Settlement 104,921
Extraordinary Item - Gain on Foreclosure of Property
Extraordinary Item - RDA Dissolution
Total Primary Government $9,086,522 $10,851,622 $16,269,805 $15,122,316 Change in Net Position
Governmental Activities $24,751,036 $3,576,119 $9,360,314 $1,622,934 Business-Type Activities (1,137,553) (1,375,455) 1,267,863 (1,451,600) Total Primary Government $23,613,483 $2,200,664 $10,628,177 $171,334 Source: City of Dinuba Financial Services Division
152
2018 2019 2020 2021 2022 2023
($2,990,953) ($11,781,101) ($18,453,380) ($16,804,344) ($12,303,079) ($24,398,690) (970,138) 977,697 477,276 5,977,348 2,252,401 2,551,512 ($3,961,091) ($10,803,404) ($17,976,104) ($10,826,996) ($10,050,678) ($21,847,178) $1,166,971 $1,301,585 $1,377,047 $1,517,322 $1,667,353 $1,890,358 291,190 289,263 244,052 266,474 372,343 363,795
9,926,107 10,777,734 14,059,028 19,276,913 17,633,910 11,265,363 234,815 245,102 258,084 279,774 303,727 340,382
233,387 237,357 259,787 254,098 256,319 292,029
1,491,791 1,475,873 1,534,979 1,668,455 1,804,455 2,277,276 478,877 504,884 495,334 609,054 602,686 714,122
1,841,147 1,943,492 2,033,375 2,151,555 2,332,959 2,484,668 454,092 695,301 724,898 662,583 272,633 2,151,918
698,424 345,361 280,254 8,106,557 10,581,372 3,308,695
(11,409,298)
816,888 354,520 3,001,156 873,612 541,812 (1,849,692)
17,633,689 18,170,472 12,858,696 35,666,397 36,369,569 23,238,914 59,094 137,539 205,916 572,378 64,439 427,133
6,585,197 4,054,738 417,505 141,246 52,103 28,204
(1,350,000)
(816,888) (354,520) (3,001,156) (873,612) (541,812) 1,849,692 5,827,403 3,837,757 (3,727,735) (159,988) (425,270) 2,305,029 $23,461,092 $22,008,229 $9,130,961 $35,506,409 $35,944,299 $25,543,943 $14,642,736 $6,389,371 ($5,594,684) $18,862,053 $24,066,490 ($1,159,776) 4,857,265 4,815,454 (3,250,459) 5,817,360 1,827,131 4,856,541 $19,500,001 $11,204,825 ($8,845,143) $24,679,413 $25,893,621 $3,696,765 153

CITY OF DINUBA

FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(Modified Accrual Basis of Accounting)
2013 2014 2015 2016 2017 2018
General Fund
Reserved
Unreserved
Nonspendable $2,742,077 $2,736,489 $2,699,439 $3,082,112 $3,436,060 $3,846,794 Unassigned 1,217,109 1,894,697 2,255,325 1,219,528 1,113,239 1,533,739 Total General Fund $3,959,186 $4,631,186 $4,954,764 $4,301,640 $4,549,299 $5,380,533 All Other Governmental Funds
Reserved
Unreserved, Reported In:

Nonspendable Funds 21,170 572,060 8,957,449 10,334,283 5,045,407 1,298 Restricted Funds 16,917,455 24,668,685 10,838,675 7,636,453 13,091,326 40,668,235 Assigned Funds 147,627 184,506 103,142 55,075 64,462
Unassigned Funds (312,176) (1,215,832) (618,061) (695,780) (451,012) (453,629) Total All Other Governmental Funds $16,774,076 $24,209,419 $19,281,205 $17,330,031 $17,750,183 $40,215,904 Total Governmental Funds $20,733,262 $28,840,605 $24,235,969 $21,631,671 $22,299,482 $45,596,437 2018 2019 2020 2021 2022 2023
General Fund
Reserved
Unreserved
Nonspendable $3,846,794 $4,257,720 $1,724,529 $1,525,245 $47,949 $68,819 Unassigned 1,533,739 3,369,500 7,101,966 15,677,417 22,926,476 11,896,411 Total General Fund $5,380,533 $7,627,220 $8,826,495 $17,202,662 $22,974,425 $11,965,230 All Other Governmental Funds
Reserved
Unreserved, Reported In:

Nonspendable Funds 1,298 7,450 2,720 9,835 685 35,801
Restricted Funds 40,668,235 41,721,018 35,733,689 36,825,231 36,725,539 43,612,500 Unassigned Funds (453,629) (242,862) (139,889) (146,255) (77,107) (113,443) Total All Other Governmental Funds $40,215,904 $41,485,606 $35,596,520 $36,688,811 $36,649,117 $43,534,858 Total Governmental Funds $45,596,437 $49,112,826 $44,423,015 $53,891,473 $59,623,542 $55,500,088 (a) The change in total fund balance for the General Fund and other governmental funds is explained in Management's Discussion and Analysis.
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CITY OF DINUBA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
(Modified Accrual Basis of Accounting)
2014 2015 2016 2017 2018
Revenues
Taxes and Assessments $10,127,924 $14,673,041 $15,417,110 $17,699,777 $13,823,138 Licenses and Permits 388,248 825,421 410,496 269,630
Assessments 1,553,351
Intergovernmental 13,389,637 10,254,854 9,817,361 3,885,183 5,099,899 Charges for Services 2,611,700 2,629,858 1,386,822 1,275,159 2,818,004 Use of Money and Property 372,987 116,046 265,203 205,154 454,092 Fines and Forfeitures 83,015 83,345 96,196 113,012 235,466 Reimbursements 1,866,721 773,948 2,560,957 2,205,415
Miscellaneous 193,101 26,586 46,056 157,286 326,652
Total Revenues 29,033,333 29,383,099 30,000,201 25,810,616 24,310,602 Expenditures
Current
General Government 3,062,629 3,221,524 3,504,184 6,363,752 3,824,662 Public Safety 9,155,928 9,573,198 10,454,857 10,820,834 10,786,365 Public Works 2 2,497,426 2,361,778 2,880,100 2,299,448 6,072,381 Community development 1,813,416 1,205,315 813,013 270,174 1,911,234 Parks and Recreation 1 1,140,903 1,235,269 1,458,541 1,640,604 1,780,297 Non-departmental - sales tax settlement
Capital Outlay 12,419,958 14,428,933 11,512,821 2,811,519 739,058 Debt Service
Principal Retirement 991,156 1,001,685 980,865 7,131,417 1,156,606 Interest and Fiscal Charges 1,010,139 1,177,009 1,216,247 1,762,202 1,020,930 Debt Issuance Costs 106,924
Total Expenditures 32,198,479 34,204,711 32,820,628 33,099,950 27,291,533 Excess of Revenues Over (Under) Expenditures (3,165,146) (4,821,612) (2,820,427) (7,289,334) (2,980,931) Other Financing Sources (Uses)
Proceeds from Issuance of debt 1,300,000 6,764,759 437,479 Transfers In 6,091,537 10,198,943 3,115,598 5,091,147 2,907,190 Transfers Out (5,549,298) (10,506,999) (3,385,322) (4,094,047) (2,081,721) Sales of Property 402,248 368,524 148,146
Capital Leases
Special Item
Issuance of Long Term Debt 8,982,000
Original issuance discount
Payment to Refunded Bond Escrow Agent
Total Other Financing Sources (Uses) 9,926,487 60,468 1,178,422 7,761,859 1,262,948 Net Change in Fund Balances before Extraordinary Item 6,761,341 (4,761,144) (1,642,005) 472,525 (1,717,983) Extraordinary Item - Litigation Settlement
Extraordinary Item - Gain on Property Foreclosure
Net Change In Fund Balances $6,761,341 ($4,761,144) ($1,642,005) $472,525 ($1,717,983) Debt Service as a percentage of non-capital expenditures 10.1% 11.0% 11.5% 29.0% 8.3% Source: City of Dinuba Financial Services Division
156
2019 2020 2021 2022 2023
$14,831,798 $18,228,311 $23,872,090 $22,640,793 $17,143,325 1,567,928 1,168,344 1,200,122 1,191,159 1,309,341
6,329,384 6,724,227 11,512,896 14,006,631 9,497,340
2,909,545 3,610,155 2,277,342 1,623,439 2,745,939
695,301 971,096 638,369 257,438 2,076,152
178,240 517,712 251,220 143,230 243,353
345,486 345,331 294,962 1,617,054 110,684
26,857,682 31,565,176 40,047,001 41,479,744 33,126,134
2,565,387 2,737,350 2,878,155 2,998,255 4,212,898
10,465,411 10,827,257 11,123,053 11,541,799 11,829,037
1,758,071 2,211,741 2,188,240 2,103,022 1,511,840
1,614,439 1,665,387 1,404,584 2,047,537 2,146,946
1,840,142 1,838,979 1,814,007 2,315,600 2,660,717
9,305,652
3,656,178 4,394,413 9,894,559 8,286,076 7,898,512
1,208,551 1,293,760 1,376,732 1,351,704 1,433,767
989,520 957,349 912,442 893,619 830,009
24,097,699 25,926,236 31,591,772 31,537,612 41,829,378
2,759,983 5,638,940 8,455,229 9,942,132 (8,703,244)
36,863 373,064 352,040
2,610,730 4,474,858 4,622,039 4,163,024 7,081,641
(2,248,067) (3,473,677) (3,798,583) (3,604,530) (8,981,995) 49,128 1,351,526
197,363 85,667 197,476
(11,409,298)
596,889 (9,949,386) 1,070,060 558,494 (196,788)
3,356,872 (4,310,446) 9,525,289 10,500,626 (8,900,032)
$3,356,872 ($4,310,446) $9,525,289 $10,500,626 ($8,900,032)

10.8% 9.5% 9.8% 9.7% 6.7%
157
Total
Charges Operating Capital Total Total GovernmentFor Grants And Grants And Program General Wide Fiscal Year Services Contributions Contributions Revenues Revenues Revenues 2014 $5,245,274 $6,248,747 $25,473,768 $36,967,789 $8,585,330 $45,553,119 2015 $8,082,453 $3,274,094 $10,114,120 $21,470,667 $11,225,042 $32,695,709 2016 $7,750,120 $3,375,630 $12,075,630 $23,201,380 $16,232,630 $39,434,010 2017 $9,859,879 $5,263,630 $3,011,810 $18,135,319 $15,071,673 $33,206,992 2018 $4,495,062 $2,168,438 $19,289,803 $25,953,303 $16,816,801 $42,770,104 2019 $4,632,408 $2,292,863 $5,687,693 $12,612,964 $17,815,952 $30,428,916 2020 $5,372,892 $1,076,942 $3,613,910 $10,063,744 $21,266,838 $31,330,582 2021 $3,747,333 $7,124,303 $2,237,038 $13,108,674 $34,792,785 $47,901,459 2022 $2,857,785 $4,438,339 $7,602,539 $14,898,663 $35,827,757 $50,726,420 2023 $4,298,633 $2,249,647 $2,317,909 $8,866,189 $25,088,606 $33,954,795

GENERAL REVENUES
All Use Of Total
Property Sales Utility Users Other Money And General
Fiscal Year Taxes Taxes Taxes Revenues Property Revenues 2014 $742,122 $3,700,400 $1,612,836 $2,267,781 $262,191 $8,585,330 2015 $846,306 $5,461,810 $1,630,654 $2,519,409 $766,863 $11,225,042 2016 $1,260,845 $9,729,414 $1,683,265 $3,296,336 $262,770 $16,232,630 2017 $1,149,426 $9,080,769 $1,482,077 $3,158,247 $201,154 $15,071,673 2018 $1,166,971 $9,926,107 $1,491,791 $3,777,840 $454,092 $16,816,801 2019 $1,301,585 $10,777,734 $1,475,873 $3,565,459 $695,301 $17,815,952 2020 $1,377,047 $14,059,028 $1,534,979 $3,570,886 $724,898 $21,266,838 2021 $1,517,322 $19,276,913 $1,668,455 $11,667,512 $662,583 $34,792,785 2022 $1,667,353 $17,633,910 $1,804,455 $14,449,406 $272,633 $35,827,757 2023 $1,890,358 $11,265,363 $2,277,276 $7,503,691 $2,151,918 $25,088,606 Source: City of Dinuba Financial Services Division

PROGRAM REVENUES

CITY OF DINUBA

GOVERNMENT-WIDE REVENUES

LAST TEN FISCAL YEARS
158
Taxes Licenses Charges Use Of Fines
And And For Money And And
Fiscal Year Assessments Permits Intergovernmental Services Property Forfeitures 2014 $10,127,924 $388,248 $13,389,637 $2,611,700 $372,987 $165,482 2015 $14,673,041 $825,421 $10,254,854 $2,629,858 $116,046 $83,345 2016 $15,417,110 $410,496 $9,817,361 $1,386,822 $265,203 $96,196 2017 $17,699,777 $269,630 $3,885,183 $1,275,159 $205,154 $113,012 2018 $13,823,138 $0 $5,099,899 $2,818,004 $454,092 $235,466 2019 $14,831,798 $0 $6,329,384 $2,909,545 $695,301 $178,240 2020 $18,228,311 $0 $6,724,227 $3,610,155 $971,096 $517,712 2021 $23,872,090 $0 $11,512,896 $2,277,342 $638,369 $251,220 2022 $22,640,793 $0 $14,006,631 $1,623,439 $257,438 $143,230 2023 $17,143,325 $0 $9,497,340 $2,745,939 $2,076,152 $243,353 Total
General
Government
Fiscal Year Reimbursements Miscellaneous Assessments Revenues 2014 $1,866,721 $193,101 $29,115,800
2015 $773,948 $26,586 $29,383,099
2016 $2,560,957 $46,056 $30,000,201
2017 $2,205,415 $157,286 $25,810,616
2018 $0 $326,652 $1,553,351 $24,310,602
2019 $0 $345,486 $1,567,928 $26,857,682
2020 $0 $345,331 $1,168,344 $31,565,176
2021 $0 $294,962 $1,200,122 $40,047,001
2022 $0 $1,617,054 $1,191,159 $41,479,744
2023 $0 $110,684 $1,309,341 $33,126,134
Source: City of Dinuba Financial Services Division

CITY OF DINUBA
GENERAL GOVERNMENT REVENUES BY SOURCE 1

LAST TEN FISCAL YEARS
159
Year Total
Ended Assessed Total Direct
June 30 Value 2 Secured Unsecured Tax Rate 3
2014 $971,258,710 $924,710,152 $46,548,558 0.191%
2015 $1,046,479,370 $995,098,304 $51,381,066 0.191%
2016 $1,102,575,910 $1,053,339,826 $49,236,084 0.192%
2017 $1,090,992,613 $1,037,231,993 $53,760,620 0.191%
2018 $1,153,818,587 $1,097,101,654 $56,716,933 0.191%
2019 $1,203,500,202 $1,151,174,099 $52,326,103 0.189%
2020 $1,276,069,103 $1,222,098,187 $53,970,916 0.189%
2021 $1,378,988,645 $1,316,651,190 $62,337,455 0.188%
2022 $1,503,021,767 $1,424,200,024 $78,821,743 0.188%
2023 $1,587,984,490 $1,503,911,298 $84,073,192 0.186%
1 Estimated Actual Value of Taxable Property is not available since passage of Proposition 13 in 1978.

Property assessed values may rise only to a maximum of 2% per year unless there is new construction or when the property is sold. Consequently, estimated values are not available. 2 Pursuant to chapter 1207 of the statutes of 1978, "Assessed Value" means 100% of full taxable value. 3 The City's total direct tax rate varies by tax rate area. The rate shown is the combined rate for the entire city and may not match the rate shown on the "Direct and Overlapping Property Tax Rates" schedule.

Source: Tulare County Auditor's Office

CITY OF DINUBA
PROPERTY AD VALOREM TAX ASSESSED VALUES 1

LAST TEN FISCAL YEARS
City
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
$1,800
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Series2
160
Percent Of Percent Of
Total Total
Assessed Assessed Assessed Assessed
Taxpayer Type Of Business Valuation Valuation Rank Valuation Valuation Rank Ruiz Foods Products Inc. Frozen Food $ 68,402,970.00 4.55% 1 $ 59,252,736.00 6.07% 1 Best Buy Stores, Inc. Distribution Center $ 51,463,488.00 3.42% 2 $ 57,528,596.00 5.89% 2 Best Buy Warehouse Logistic Distribution Center $ 41,154,280.00 2.74% 3 Wal-mart Store Inc Retail Store $ 19,986,717.00 1.33% 4 $ 17,223,425.00 1.76% 4 Patterson Dental Supply Wholesaler $ 15,935,870.00 1.06% 5 $ 13,738,920.00 1.41% 5 Dinuba Properties Apartment Complex $ 11,992,044.00 0.80% 6 Webo LLC - Northgate Plaza Real Estate Investment $ 0.63% 7 9,532,747.00 Aung San/Sai Shiva LLC Holiday Inn $ 0.55% 8 6,878,755.00 8,310,406.00 $ 0.70% 7 College Operations LLC Real Estate Investment $ 0.37% 9 5,544,874.00 ES West Inc Construction $ 0.35% 10 5,326,322.00
Odwalla, Inc. Fruit Juices $ 5.13% 3 50,042,997.00
Dinuba - Veto LLC Real Estate Investment $ 7,935,790.00 0.81% 6 Bloom Energy $ 5,299,020.00 0.54% 8
Kmart Corp Retail Store $ 5,206,133.00 0.53% 9
Red Rock Plaza Center LLC Real Estate Investment $ 5,029,500.00 0.52% 10 $237,649,718 15.80% $ 228,135,872 23.36%
Source: Tulare County Auditor's Office
Fiscal Year 2023 Fiscal Year 2014

CITY OF DINUBA

PRINCIPAL PROPERTY TAXPAYERS
AS OF JUNE 30, 2023 AND 2014
161

CITY OF DINUBA

DIRECT AND OVERLAPPING PROPERTY TAX RATES
(Rate per $100 of Assessed Value)

LAST FIVE FISCAL YEARS
2019 2020 2021 2022 2023
City Direct Rates:

City basic rate 0.1891 0.1888 0.1880 0.1880 0.1855
Total City Direct Rate 0.1891 0.1888 0.1880 0.1880 0.1855 Overlapping Rates:

Tulare County 0.1763 0.1765 0.1765 0.1765 0.1779
Library 0.0152 0.0152 0.0152 0.0152 0.0169
Dinuba School District 0.2720 0.2728 0.2728 0.2728 0.2738 Community College District 0.0456 0.4558 0.0456 0.0456 0.4574 Tuluare County Schools 0.0240 0.2404 0.0240 0.0240 0.0241 Alta Cemetery 0.0081 0.0081 0.0081 0.0081 0.0081
Alta Hospital District 0.0184 0.0184 0.0184 0.0184 0.0185 Delta Vector Control 0.0136 0.1363 0.0136 0.0136 0.0230 Dinuba Memorial District 0.0050 0.0050 0.0050 0.0050 0.0063 Tulare County Air Pollution District 0.0003 0.0003 0.0003 0.0003 0.0003 Tulare County Flood District 0.0020 0.0020 0.0020 0.0020 0.0054 Education Revenue Augmentation 0.2295 0.2296 0.2305 0.2305 0.0000 Dinuba School District Bonds 0.1200 0.0950 0.0600 0.0614 0.0938 Community College Bonds 0.0258 0.0258 0.0181 0.0285 0.0209 Total Direct Rate1 1.1450 1.8701 1.0782 1.0900 1.3120
NOTE: In 1978, California voters passed Proposition 13, which sets the property tax rate at a 1.000% fixed amount.

This 1.000% is shared by all taxing agencies for which the subject property resides within. In addition to the fixed amount, property owners are charged taxes as a percentage of assessed property values for the payme of bonded debt service on the voter-approved School District and Community College bonds. 1 The City's total direct tax rate varies by tax rate area. The rate provided comes from tax rate area 001-005 and is representative of other tax rate areas within the City.

Source: Tulare County Assessor's Office
162
Year Current Percent of
Ended Total Tax Levy
June 30 Tax Levy Collections Collected 1
2014 $759,282 $742,122 97.74
2015 $844,692 $823,237 97.46
2016 $1,267,299 $1,238,278 97.71
2017 $1,178,415 $1,149,426 97.54
2018 $1,192,370 $1,166,972 97.87
2019 $1,329,640 $1,301,585 97.89
2020 $1,408,743 $1,377,047 97.75
2021 $1,545,764 $1,517,322 98.16
2022 $1,696,016 $1,667,353 98.31
2023 $1,896,997 $1,890,358 99.65
Source: Tulare County Auditor's Office

CITY OF DINUBA

PROPERTY TAX LEVIES AND COLLECTIONS

LAST TEN FISCAL YEARS
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Tax Levy Tax Collections
163

CITY OF DINUBA

RATIOS OF OUTSTANDING DEBT BY TYPE

LAST TEN FISCAL YEARS
General
Bonded Total
Fiscal Debt Capital Contracts Notes Premiums Governmental Year Outstanding Leases Payable Payable Discounts Activities 2014 $18,895,000 $9,442,497 $99,516 $20,257 ($318,416) $28,138,854 2015 $18,265,000 $9,012,913 $50,877 $16,734 ($281,909) $27,063,615 2016 $17,590,000 $10,085,195 $0 $12,965 ($269,740) $27,418,420 2017 $17,230,000 $9,897,810 $0 $8,932 ($78,724) $27,058,018 2018 $16,425,000 $10,000,236 $0 $4,616 ($75,032) $26,354,820 2019 $15,640,000 $9,778,664 $0 $0 ($71,340) $25,347,324 2020 $14,810,000 $9,518,983 $0 $0 ($67,648) $24,261,335 2021 $13,960,000 $9,155,980 $0 $0 ($63,956) $23,052,024 2022 $13,065,000 $8,820,207 $0 $0 ($60,264) $21,824,943 2022 $12,155,000 $8,614,560 $0 $0 ($56,572) $20,712,988 Certificates Total
Fiscal Of Notes Capital Contracts Premiums Business-Type Year Participation Payable Leases Payable Discounts Activities 2014 $18,895,000 $6,736,215 $222,586 $454,773 $0 $26,308,574 2015 $10,540,000 $7,194,326 $150,758 $373,930 $0 $18,259,014 2016 $10,315,000 $6,602,194 $76,588 $292,286 $0 $17,286,068 2017 $10,085,000 $5,994,444 $0 $209,814 $45,809 $16,335,067 2018 $9,845,000 $5,365,859 $185,699 $126,516 $43,659 $15,566,733 2019 $9,605,000 $4,721,122 $344,996 $42,382 $41,509 $14,755,009 2020 $9,045,000 $4,284,949 $415,111 $0 $39,359 $13,784,419 2021 $8,518,000 $3,836,983 $716,805 $0 $37,209 $13,108,997 2022 $7,982,000 $3,194,672 $540,588 $0 $35,059 $11,752,319 2023 $7,432,000 $2,717,463 $360,093 $0 $32,909 $10,542,465 Fiscal Primary Per
Year Government Capita 1
2014 $54,447,428 $2,302
2015 $45,322,629 $1,891
2016 $44,704,488 $1,813
2017 $43,393,085 $1,745
2018 $41,921,553 $1,685
2019 $40,102,333 $1,583
2020 $38,045,754 $1,464
2021 $36,161,021 $1,364
2022 $33,577,262 $1,336
2023 $31,255,453 $1,227
Note: Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. 1
See the table of Population and Unemployment Rate later in this section for personal income and population data. Personal income data is not available.

Source: City of Dinuba Financial Services Division
Governmental Activities
Business-Type Activities
164
Less: Amounts Total
Available General Percentage
Lease in Debt Bonded of Assessed
Revenue Service Debt Value of Per
Fiscal Year Bonds Funds Outstanding Property 1 Capita
2014 $18,895,000 $739 $18,894,261 1.9% $799
2015 $18,265,000 $2,952 $18,262,048 1.9% $762
2016 $17,590,000 $1,260,186 $16,329,814 1.5% $662
2017 $17,230,000 $1,256,567 $15,973,433 1.4% $643
2018 $16,425,000 $1,257,257 $15,167,743 1.4% $610
2019 $15,640,000 $1,256,850 $14,383,150 1.2% $568
2020 $14,810,000 $1,389,617 $13,420,383 1.1% $516
2021 $13,960,000 $1,253,950 $12,706,050 1.0% $479
2022 $13,065,000 $1,250,648 $11,814,352 0.8% $470
2023 $12,155,000 $1,249,893 $10,905,107 0.7% $428
1 Estimated Actual Value of Taxable Property is not available since passage of Proposition 13 in 1978.

Property assessed values may rise only to a maximum of 2% per year unless there is new construction or when the property is sold. Consequently, estimated values are not available.

Source: City of Dinuba Financial Services Division

CITY OF DINUBA

RATIOS OF GENERAL BONDED DEBT OUTSTANDING

LAST TEN FISCAL YEARS
165
2022 - 2023 Assessed Valuation: $1,503,021,767
Redevelopment Incremental Valuation:
----------------------------------
City Adjusted Assessed Valuation $1,503,021,767

ESTIMATED

OUTSTANDING SHARE OF

DEBT OUTSTANDING
6/30/2023 % APPLICABLE 1
DEBT

OVERLAPPING TAX AND ASSESSMENT DEBT
State Center Community College District $394,910,000 1.394% $5,505,045 Dinuba Joint Unified School District 29,499,203 68.972% 20,346,190 Kings Canyon Joint Unified School District 73,386,386 1.761% 1,292,334 --------------------- ---------------------
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 497,795,589 27,143,570 DIRECT AND OVERLAPPING GENERAL FUND DEBT:

Tulare County General Fund Obligations 40,995,926 3.459% 1,418,049 Tulare County Pension Obligation Bonds 201,020,000 3.459% 6,953,282 Tulare County Board of Education Certificates of Participation 34,365,000 3.459% 1,188,685 Dinuba Joint Unified School District Certificates of Participation 6,830,000 68.972% 4,710,788 City of Dinuba General Fund Obligations 20,712,988 100.000% 20,712,988 --------------------- ---------------------
TOTAL OVERLAPPING GENERAL FUND OBLIGATION DEBT 303,923,914 34,983,792 OVERLAPPING TAX INCREMENT DEBT (Successor Agency): 39,435,000 100.0000% 39,435,000 TOTAL DIRECT DEBT 20,712,988
TOTAL OVERLAPPING DEBT 80,849,374
COMBINED TOTAL DEBT $ 101,562,362 2
Debt Ratios:

Ratios to 2022-23 Adjusted Valuation:

Total Overlapping Tax and Assessment Debt 1.81%
Total Direct Debt ($20,143,071) 1.34%
Combined Total Debt 6.72%
Ratios to Redevelopment Increment Valuation ($937,858,634):

Total Overlapping Tax Increment Debt 4.20%
1 The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. 2 Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.

Qualified Zone Academy bonds are included based on principal due at maturity.

Source: California Municipal Statistics, Inc.

CITY OF DINUBA

STATEMENT OF DIRECT AND OVERLAPPING DEBT
As of June 30, 2023
166
Total Assessed Valuation $1,503,021,767
Debt Limit - 15% of Total Assessed Valuation $225,453,265 Amount of Debt Applicable to the Limit 31,255,453
Legal Debt Margin $194,197,812
Total Debt
Applicable
Total Legal As A
Debt Debt Debt Percentage
Fiscal Year Limit Applicable Margin Of Debt Limit
2014 $146,453,800 $54,447,428 $92,006,372 37.2%
2015 $147,872,532 $45,322,629 $102,549,903 30.6%
2016 $159,126,938 $44,704,488 $114,422,450 28.1%
2017 $167,529,452 $43,393,085 $124,136,367 25.9%
2018 $165,745,598 $41,921,553 $123,824,045 25.3%
2019 $175,150,875 $40,102,333 $135,048,542 22.9%
2020 $182,570,556 $38,045,754 $144,524,802 20.8%
2021 $193,377,015 $36,161,021 $157,215,994 18.7%
2022 $208,785,547 $33,577,262 $175,208,285 16.1%
2023 $225,453,265 $31,255,453 $194,197,812 13.9%
Source: City of Dinuba Financial Services Division

LEGAL DEBT MARGIN INFORMATION

LAST TEN FISCAL YEARS

CITY OF DINUBA

COMPUTATION OF LEGAL DEBT MARGIN
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
167
Year Sewer Charges Less: Net
Ended And Other Operating Available Total Debt Service
June 30 Contributions 1 Expenses 2 Revenue Principal Interest Debt Service Coverage 2014 $3,062,058 $1,920,430 $1,141,628 $270,000 $421,644 $691,644 1.65 2015 $3,915,684 $2,063,218 $1,852,466 $220,000 $415,412 $635,412 2.92 2016 $4,027,942 $2,275,360 $1,752,582 $225,000 $409,500 $634,500 2.76 2017 $4,067,626 $2,155,155 $1,912,471 $230,000 $403,355 $633,355 3.02 2018 $3,443,625 $3,581,543 ($137,918) $240,000 $396,891 $636,891 (0.22) 2019 $3,845,532 $2,053,342 $1,792,190 $240,000 $324,271 $564,271 3.18 2020 $3,712,741 $2,234,678 $1,478,063 $490,000 $268,986 $758,986 1.95 2021 $4,650,641 $1,595,020 $3,055,621 $527,000 $302,490 $829,490 3.68 2022 $4,755,195 $2,029,529 $2,725,666 $536,000 $290,083 $826,083 3.30 2023 $7,024,793 $2,856,891 $4,167,902 $550,000 $276,334 $826,334 5.04 1 Includes transfers from the Water Fund. Bond proceeds from the 2002 Refunding Bond were also used to fund certain Water projects. Therefore, the water fund pays a proportionate share of the debt service. 2 Depreciation is eliminated for this calculation.

Source: City of Dinuba Financial Services Division

CITY OF DINUBA

PLEDGED-REVENUE COVERAGE

LAST TEN FISCAL YEARS
Certificates of Participation (Sewer Fund)
(1.00)

0.00 1.00

2.00 3.00

4.00 5.00

6.00 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Series14
168
Fiscal Year Principal Interest Total
2024 $725,000 $412,950.00 $1,137,950
2025 $755,000 $389,450.00 $1,144,450
2026 $775,000 $361,962.50 $1,136,963
2027 $805,000 $331,656.25 $1,136,656
2028 $835,000 $300,193.75 $1,135,194
2029 $870,000 $268,987.50 $1,138,988
2030 $900,000 $238,087.50 $1,138,088
2031 $935,000 $206,043.75 $1,141,044
2032 $960,000 $172,931.25 $1,132,931
2033 $1,000,000 $138,675.00 $1,138,675
2034 $550,000 $111,950.00 $661,950
2035 $565,000 $93,175.00 $658,175
2036 $595,000 $73,625.00 $668,625
2037 $610,000 $53,325.00 $663,325
2038 $625,000 $32,500.00 $657,500
2039 $650,000 $10,975.00 $660,975
$12,155,000 $3,196,488 $15,351,488
Source: City of Dinuba Financial Services Division

CITY OF DINUBA

GENERAL BONDED INDEBTEDNESS
Lease Revenue Bonds

MATURITIES BY FISCAL YEAR
169
City Population
City Tulare County as % of Unemployment
Fiscal Year Population 1 % Change Population County Population Rate 3 2014 23,666 2.47% 459,446 5.15% 17.3%
2015 23,966 1.25% 462,189 5.19% 10.9%
2016 24,657 2.80% 466,339 5.29% 10.7%
2017 24,861 0.82% 471,842 5.27% 9.5%
2018 24,873 0.05% 475,479 5.23% 8.3%
2019 25,328 1.80% 479,112 5.29% 8.5%
2020 25,994 2.56% 479,977 5.42% 10.9%
2021 26,517 1.97% 481,733 5.50% 8.4%
2022 25,127 -5.53% 475,014 5.29% 7.5%
2023 25,467 1.34% 475,064 5.36% 9.6%
Source: California Department of Finance
California Employment Development Department
Note: Per capita income and total personal income information not available.

CITY OF DINUBA

POPULATION AND UNEMPLOYMENT RATE

LAST TEN FISCAL YEARS

4.90%

5.00%

5.10%

5.20%

5.30%

5.40%

5.50%

5.60%
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Series8
170
Percent of Percent of
Total Total
City City
Employer Type of Business Employees Employment Rank Employees Employment Rank Ruiz Foods Products Inc. Frozen Food 1,535 40% 1 1,501 36% 1 Dinuba Public Schools Education 1,014 26% 2 748 18% 2
Wal-mart Retail Store 455 12% 3 386 9% 4
Best Buy Stores, Inc. Distribution Center 400 10% 4 350 8% 5 City of Dinuba Local Government 196 5% 5 158 4% 7
Patterson Dental Wholesaler 168 4% 6
United Market Retail Store 48 1% 7
Tractor Supply Retail Store 24 1% 8
Grocery Outlet Retail Store 19 0% 9
MV Transportation Trnasportation 12 0% 10
Family Tree Farms Produce Packing 600 14% 3
Surabian and Sons Produce/Packing 100 2% 9
Odwalla 1 Fruit Juices 192 5% 6
Patterson Dental Wholesaler 104 2% 8
Kmart Retail Store 78 2% 10
3,871 100.00% 4,217 100.00%
Source: City of Dinuba and the U. S. Bureau of the Census

CITY OF DINUBA

PRINCIPAL EMPLOYERS
AS OF JUNE 30, 2023 AND 2014
Fiscal Year 2023 Fiscal Year 2014
171

CITY OF DINUBA

EMPLOYEES BY FUNCTION (FULL TIME EQUIVALENTS)

LAST TEN FISCAL YEARS
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Governmental Activities
General Government 18.0 17.0 19.1 18.5 17.4 16.5 12.7 10.0 10.0 9.0 Public Safety 90.4 94.4 99.5 112.7 101.5 87.5 95.9 90.5 85.0 86.0 Public Works 13.0 16.0 18.1 10.9 22.8 21.5 23.5 20.6 27.0 24.0 Parks and Recreation 1 12.7 13.2 17.3 13.3 23.0 21.9 23.8 22.7 39.5 58.0 Water 6.2 6.2 7.7 7.7 8.7 7.3 9.4 9.9 8.8 8.8
Sewer 5.3 5.3 5.3 5.3 6.3 5.7 7.0 7.5 6.6 6.6
Disposal 1.9 1.9 2.8 2.6 3.7 2.3 3.1 3.6 3.4 3.6
Total Government-Wide Employees 147.4 154.0 169.8 170.9 183.2 162.7 175.5 164.8 180.3 196.0

0.0 50.0
100.0
150.0
200.0
250.0
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Government Public Safety
Public Works 15.7 9.4 10.4 12.5 25.9 26.2 29.3 17.3 14.3 Parks and Recreation 1 Water Sewer
Disposal
172

CITY OF DINUBA

CONSTRUCTION ACTIVITY

LAST TEN CALENDAR YEARS
Calendar Total Total Number Number
Year Permits Valuation Permits Valuation Permits Valuation 2014 437 $16,722,112 5 $8,448,970 41 $4,244,435
2015 552 $14,559,111 2 $490,000 78 $8,286,981
2016 689 $7,134,510 2 $1,110,000 57 $5,565,450
2017 712 $15,863,961 5 $1,517,700 62 $5,777,900
2018 754 $31,539,649 1 $60,000 70 $9,485,662
2019 734 $24,624,270 2 $2,500,000 88 $13,024,036
2020 945 $46,726,003 3 $1,525,400 242 $33,023,369
2021 880 $37,467,036 2 $698,982 111 $18,212,861
2022 845 $35,992,825 4 $1,551,600 54 $18,006,180
2023 657 $20,405,783 7 $875,850 48 $8,008,000
Calendar Number Number
Year Permits Valuation Permits Valuation
2014 0$0 391 $4,028,707
2015 0$0 472 $5,782,130
2016 0$0 630 $459,060
2017 0$0 645 $8,568,361
2018 3 $8,522,081 680 $13,471,903
2019 0$0 644 $9,100,234
2020 0$0 709 $12,177,264
2021 0$0 767 $18,555,193
2022 1 $9,300,000 844 $26,692,825
2023 0$0 602 $11,521,934
Source: City of Dinuba Annual Building Report
Commercial and Office Residential Single
Residential Multi-Units All Other
173

GROSS VALUE

1. Milk $2,671,291,000

2. Oranges - Navels & Valencias $1,308,767,000

3. Grapes $841,137,000

4. Cattle & Calves $763,200,000

5. Pistachio Nuts $442,960,000

6. Almonds Meats & Hulls $344,918,000

7. Tangerines $324,360,000

8. Corn - Grain & Silage $295,093,000

9. Silage - Small Grain $190,827,000

10. Lemons $164,671,000
Total Value of the Top Ten Tulare County Crops $7,347,224,000 Total Value of All Tulare County Crops $8,612,450,000
Source: Tulare County Agricultural Commissioner news release

PRODUCT
ranching for 2022
The following list comprises the major cash crops in the county from farming and which currently ranks second in the nation in agricultural productivity.

Dinuba lies in the heart of the farming area of Tulare County, California,

TULARE COUNTY CROP STATISTICS
FOR THE CALENDAR YEAR 2022
174

CITY OF DINUBA

CAPITAL ASSETS USED

LAST TEN FISCAL YEARS
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Water:

Number Water Wells 8888888888
Annual Production (Million Gal) 1,790 1,578 1,218 1,274 1,399 1,463 1,468 1,635 1,549 1,479 Service Connections 5,937 5,742 5,862 5,964 6,031 6,131 6,327 6,448 6,581 6,636 Police:

Stations 2221111111
Sworn Officers 33 36 28 27 24 32 32 34 35 34
Support Personnel 9 11 11 13 11 11 11 11 9 11
Part-Time Support Personnel 3222222210
Police Vehicles 36 40 38 43 46 49 37 36 40 44
Motorcycles 4444445555
Fire:

Stations 1111111111
Firefighters 26 26 26 26 26 26 26 26 24 22
Fire and Rescue Vehicles 5556666666
Ambulances 5556666667
Staff Vehicles 6455555675
Parks and Recreation:

Parks 13 13 13 13 13 13 13 13 13 13
Acres of Park land 66 66 66 66 66 66 66 66 66 66
Acres of Open Space 56 56 56 56 56 56 56 56 56 56
Recreation Centers 2222222222
Other:

City Land Area (Square Miles) 4.90 4.90 4.90 4.90 4.90 4.90 4.90 4.90 4.90 4.90 Miles of Water Main 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 Miles of Storm Drain 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 Miles of Sewer Main 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 Miles of City Streets 65.7 65.7 65.7 65.7 65.7 65.7 65.7 65.7 65.7 65.7 Source: City of Dinuba Financial Services Division
175

CITY OF DINUBA

DEMANDS FOR CITY SERVICES

LAST TEN FISCAL YEARS
Number of Number of Number of Number of
Utility Police 911 Emergency Sworn
Fiscal Year Population Customers Calls - Total Calls Officers 2014 23,666 5,927 34,611 5,844 35
2015 23,966 5,742 38,637 13,397 34
2016 24,657 5,862 41,314 1,845 28
2017 24,861 5,964 42,319 1,487 37
2018 24,873 6,031 40,019 2,271 32
2019 25,328 6,131 38,525 8,811 32
2020 25,994 6,327 37,870 3,065 32
2021 26,517 6,448 36,655 1,774 34
2022 25,127 6,581 36,600 1,799 35
2023 25,467 6,636 35,172 1,559 34
Number of Number of Number of
Fire Ambulance Fire
Fiscal Year Calls 1 Runs Fighters
2014 666 3,646 26
2015 887 3,647 24
2016 773 4,154 26
2017 861 3,968 26
2018 984 4,093 26
2019 613 4,466 26
2020 529 4,522 26
2021 458 5,471 26
2022 467 5,214 24
2023 347 5,106 22
1 Includes calls for fires, explosions, and hazardous conditions.

Source: City of Dinuba Financial Services Division, Fire Department, and Police Department 176

CITY OF DINUBA

GENERAL GOVERNMENTAL

EXPENDITURES BY FUNCTION
LAST TEN FISCAL YEARS 1
2014 2015 2016 2017 2018
Governmental Activities
General Government $4,703,501 $5,345,434 $4,802,762 $7,661,240 $3,989,322 Public Safety 9,591,236 13,275,052 13,746,235 13,897,596 12,920,443 Public Works 2,761,922 3,334,975 3,943,500 3,752,225 6,577,677 Community Development 548,112 1,641,605 1,178,906 637,522 2,350,919 Parks and Recreation 1,224,454 1,682,401 1,824,431 2,007,951 2,127,602 Debt Service 1,521,663 1,204,781 1,278,342 1,604,463 978,293 Non-departmental - sales tax settlement 0 0 00 0
Total Governmental Activities Expenses $20,350,888 $26,484,248 $26,774,176 $29,560,997 $28,944,256 2019 2020 2021 2022 2023
Governmental Activities
General Government $3,647,223 $4,464,243 $7,635,027 $5,980,513 $7,563,541 Public Safety $12,503,075 $12,801,801 $12,899,424 $11,547,688 $10,043,687 Public Works $2,429,367 $5,116,719 $3,009,339 $2,725,438 $1,080,475 Community Development $2,277,992 $2,427,047 $2,576,069 $2,788,622 $2,048,106 Parks and Recreation $2,527,531 $2,705,703 $2,858,033 $3,048,341 $2,411,417 Debt Service $1,008,877 $1,001,611 $935,126 $1,111,140 $812,001 Non-departmental - sales tax settlement $0 $0 $0 $0 $9,305,652 Total Governmental Activities Expenses $24,394,065 $28,517,124 $29,913,018 $27,201,742 $33,264,879 1 Includes General, Special Revenue, Debt Service, and Capital Projects Funds.

Source: City of Dinuba Financial Services Division
177

YEAR EFFECTIVE DATE STATE RATE LOCAL RATE
2014 1/1/2013 7.50% 8.75%
2015 1/1/2013 7.50% 8.75%
2016 1/1/2013 7.50% 8.75%
2017 1/1/2017 7.25% 8.50%
2018 1/1/2017 7.25% 8.50%
2019 1/1/2017 7.25% 8.50%
2020 1/1/2017 7.25% 8.50%
2021 1/1/2017 7.25% 8.50%
2022 1/1/2017 7.25% 8.50%
2023 1/1/2017 7.25% 8.50%
Source: California State Board of Equalization

CITY OF DINUBA

SALES TAX RATES

LAST TEN FISCAL YEARS
178
Taxpayer Business Type Taxpayer Business Type
ACE HARDWARE Bldg.Matls-Retail Autozone Auto Parts/Repair ALTA PUMP COMPANY Business Services Bestbuy.com Furniture/Appliance ARCO AM/PM MINI MARTS Service Stations Big 5 Sporting Goods Recreation Products AUTOZONE Auto Parts/Repair Burger King Restaurants Restaurants BESTBUY.COM - EC Furniture/Appliance Candy's Diesel Repair Auto Parts/Repair BIG 5 SPORTING GOODS Recreation Products Dinuba Lumber Company Bldg.Matls-Whsle DINUBA AUTO PLAZA E B M Auto Sales Auto Sales - Used
ED DENAS AUTO CENTER Auto Sales - New Ed Dena's Auto Center Auto Sales - New ELITE AUTO WHOLESALE Auto Salers - Used El Monte Gas Food & Car Wash Service Stations JACK IN THE BOX RESTAURANTS Restaurants Gamestop Miscellaneous Retail JIM MANNING DODGE Auto Sales - New Jack In The Box Restaurants Restaurants KWIK KORNER SERVICE STATIONS Service Stations Jim Manning Dodge Chryslr Jeep Auto Sales - New KWIK SERVE STATION Service Stations K Mart Stores Department Stores LIQUOR LOCKER Liquor Stores McDonald's Restaurants Restaurants MCDONALD'S RESTAURANTS Restaurants Patterson Veterinary Supply Light Industry PANDA EXPRESS Restaurants Quick Shop Markets Food Markets PATTERSON DENTAL SUPPLY Light Industry Quick-N-Handy Mart & Deli Food Markets PATTERSON VETERINARY SUPPLY Light Industry R J Food & Gas Service Stations QUICK N HANDY MART & DELI Food Markets Rhodes Service Stations Service Stations QUICK SHOP MARKETS Food Markets Rite Aid Drug Stores Drug Stores RUIZ FOOD PRODUCTS Food Processing Eqp Ruiz Food Products Food Processing Eqp SCOUT SPECIALTIES Miscellaneous Other Smith Auto Parts Auto Parts/Repair TRACTOR SUPPLY COMPANY Miscellaneous Retail United Market Food Markets VALERO SERVICE STATIONS Service Stations Valero Service Stations Service Stations WAL MART STORES Department Stores Walgreen's Drug Stores Drug Stores Source: MuniServices
2022­23 2013­14
AS OF JUNE 30, 2023 AND 2014

CITY OF DINUBA
TOP 25 SALES TAX GENERATORS
(in alphabetical order)
Principal Sales Tax Producers
179
CDTFA NAICS SECTOR 2019 2020 2021 2022 2023
Accommodation and Food Services 326,506 344,827 395,708 422,736 442,992 Agriculture, Forestry, Fishing and Hunting 80,847 50,448 16,093 42,023 57,808 Arts, Entertainment, and Recreation 00000
Construction 580 3,914 2,072 388 260
Educational Services 13,338 11,904 13,528 22,993 28,559 Information 3,636 9,234 10,991 12,681 14,931
Manufacturing 564,204 570,701 693,227 751,296 758,866
Mining, Quarrying, and Oil and Gas Extraction 12,379 2,744 0 167 8,651 Other Services (except Public Administration) 23,536 23,189 29,998 26,197 24,941 Professional, Scientific, and Technical Services 2,603 1,434 1,209 1,646 1,504 Real Estate and Rental and Leasing 545 133 66 87 1,196
Retail Trade 10,251,171 18,525,816 26,313,725 21,410,654 18,806,437 Utilities 16,158 15,621 11,575 56,873 76,529
All Other NAICS Sectors 44,707 43,064 46,624 51,077 60,155 TOTAL 11,340,209 19,603,029 27,534,816 22,798,817 20,282,829 Source: MuniServices

CITY OF DINUBA

SALES TAX AMOUNTS IN BENCHMARK YEAR
2019-2023 CALENDAR YEARS
180
AMOUNT

1. GENERAL LIABILITY
a. Self-insured retention, $1,000,000 limit $50,000
b. Liability excess coverage $19,000,000

2. AUTO PHYSICAL DAMAGE
a. Comprehensive coverage, fire trucks, dump trucks, and ambulances, 5% of values at time of loss subject to $11,707,491 $10,000 minumum and $25,000 maximum.
b. Comprehensive coverage, low value vehicles
under $25,000, $2,000 deductible $796,205

3. PROPERTY COVERAGE
a. Covers all owned buildings and contents at
replacement cost, including data processing
equipment and valuable papers, $5,000 deductible. $66,971,767 b. Miscellaneous Property Floater $8,791,773
c. Special Equipment. $3,904,979
d. Extra Expense Associated with Physical Damage or Loss $562,000 e. Extra Expense Associated with Floater Equipment $10,000

4. WORKERS' COMPENSATION
a. Self-insured retention $500,000 limit $50,000
b. Workers' compensation excess coverage $4,500,000

5. OTHER
a. Employee's fidelity dishonesty bond (Blanket) $250,000 b. Money & Securities $15,000
c. Wrongful Discharge, Discrimination, and
Sexual Harrassment $1,000,000
d. Boiler & Machinery Property Coverage $100,000
e. Loss of Earnings/Extra Expense $2,828,400
$5,000 deductible
Source: City of Dinuba Risk Manager

CITY OF DINUBA

SCHEDULE OF INSURANCE IN FORCE
FOR THE FISCAL YEAR ENDED JUNE 30, 2023

TYPES AND DETAILS OF COVERAGE
181
City Council Staff Report
Department: PUBLIC WORKS February 13, 2024
To: Mayor and City Council
From: George Avila, Public Works Director
Subject:

Authorization to Request Proposals for Franchise Agreement for Solid Waste, Recycling and Organics Collection (GA)

RECOMMENDATION
Council authorize staff to request proposals for solid waste, recycling and organics collection services.

EXECUTIVE SUMMARY
On January 9, 2024 staff presented City Council with the recommendation to solicit formal bids for disposal services in order to ensure that customers are receiving competitive rates and service levels. Following a long discussion which included comments from the public, Council asked that the item be brought back for continued discussion. Staff recommends Council authorize staff to request proposals for solid waste, recycling and organics collection services.

OUTSTANDING ISSUES
None.

DISCUSSION
On January 9, 2024 staff presented City Council with the recommendation to solicit formal bids for disposal services in order to ensure that customers are receiving competitive rates and service levels. Following a long discussion which included comments from the public, Council asked that the item be brought back for continued discussion.

Pursuant to the Dinuba Municipal Code, "all dwellings, apartment houses, and places of business in which refuse waste accumulates within the city shall be required to use the collection service of the city". The collection of waste material is an essential city service that promotes public health and enhances the community's quality of life. Over the years, the State of California has been at the forefront of increased waste management regulations. Much of its focus has been on increasing recycling rates, sustainable waste practices, and extending producer responsibility. The state has set ambitious goals for waste diversion and has implemented various programs to achieve these targets.

In the City of Dinuba, disposal management services are operated by a third-party contractor. Since 1981 this contractor has been Pena's Disposal. The initial contract term was set to expire on November 1, 1986. However, the city has approved four consecutive extensions on the following dates:

May 27, 1986 Extended 5 years and 8 months
April 24, 1990 Extended additional 10 years
November 13, 1996 Extended additional 10 years
October 7, 2009 Extended additional 15 years
The amendment processed in 2009 extended the contract term to June 30, 2025. In total, the City's agreement with Pena's Disposal has been approved for almost 44 years. In an effort to ensure Dinuba residents are getting the most competitive rates and highest quality service, staff is recommending that the subject agreement be bid through a formal bidding process. This includes announcing a request for proposals (RFP) in relevant clearing houses and accepting proposals from all qualified vendors.

Below is a potential timeline for the proposed bidding process:

April 2024 Prepare Request for Proposals (RFP) package
May 2024 Issue Request for Proposals
June 2024 Deadline to submit proposal
August 2024 Interview and rank proposers
October 2024 Select waste hauler
November 2024 Negotiate new agreement
December 2024 Finalize new agreement and present to City Council July 2025 New agreement begins
Although the timeline is subject to change, the goal is to begin the process as early as possible in order to provide sufficient time for staff to prepare & release the RFQ, review and rate proposals, and negotiate a new agreement.

FISCAL IMPACT
There is no fiscal impact associated with the recommended action.

PUBLIC HEARING
None.

City Council Staff Report
Department: CITY CLERK February 13, 2024
To: Mayor and City Council
From: Maria Alaniz, City Clerk/Human Resources Director Subject: Liability Claim (MA)

RECOMMENDATION
Pursuant to GC 54956.95; Claimant(s): Abundio Medina
Agency Claimed Against: City of Dinuba

EXECUTIVE SUMMARY

OUTSTANDING ISSUES

DISCUSSION

FISCAL IMPACT

PUBLIC HEARING
City Council Staff Report
Department: CITY CLERK February 13, 2024
To: Mayor and City Council
From: Maria Alaniz, City Clerk/Human Resources Director Subject: Conference with Labor Negotiators (MA)

RECOMMENDATION
Pursuant to GC Subdivision 54957.6; Agency designated representatives: Maria Alaniz; Karina Solis, Luis Patlan; Daniel James
Employee Organizations: City Employees Association; Firefighters Association; and Police Officers Association

EXECUTIVE SUMMARY

OUTSTANDING ISSUES

DISCUSSION

FISCAL IMPACT

PUBLIC HEARING