Farmersville City Council
February 28, 2022

Farmersville City Council
Regular Meeting
Paul Boyer, Mayor
Tina Hernandez, Mayor Pro Tem
Gregorio Gomez, Council Member Monday, February 28, 2022 6:00 PM Ruben Macareno, Council Member
Meeting held in Civic Center Council Chambers
Danny Valdovinos, Council Member - 909 W. Visalia Road Farmersville, California Pursuant to AB 361, the City of Farmersville will be allowing the public, staff, and City Council to attend this meeting via Zoom.

Please dial 1-669-900-6833
Meeting ID: 87928294910
Password: 638817
Call to Order:

2. Roll Call:

Invocation:

Pledge of Allegiance:

Public Comment:

Provides an opportunity for members of the public to address the City Council on items of interest to the public within the Council's jurisdiction and which are not already on the agenda this evening. It is the policy of the Council not to answer questions impromptu. Concerns or complaints will be referred to the City Manager's office. Speakers should limit their comments to not more than two (2) minutes. No more than twenty (20) total minutes will be allowed for Public Comment. For items which are on the agenda this evening, members of the public will be provided an opportunity to address the council as each item is brought up for discussion. Comments are to be addressed to the Council as a body and not to any individual Council Member.

6. Presentations:

A. Financial Audit for FY 2020-2021

7. Consent Agenda:

Under a CONSENT AGENDA category, a recommended course of action for each item is made. Any Council Member or Member of the Public may remove any item from the CONSENT AGENDA in order to discuss and/or change the recommended course of action, and the Council can approve the remainder of the CONSENT AGENDA.

A. Minutes of Regular City Council Meeting of February 14, 2022.

Recommend approval of minutes.

Documents: Draft Action Minutes of February 14, 2022
B. Finance Update for January 2022: Warrant Register and Investment Summary
Recommend that the City Council:

1. Approve the Warrant Register as presented for the period. This reporting period represents warrants issued for the current Fiscal Year (2021/2022); and

2. Accept the Investment Summary as presented for the period. This reporting period represents investment summary for the previous month.

Documents: January 2022 Warrant Register
Investment Summary January 2022
Approve Flyover Request for the Annual Memorial Day Parade Recommend that the City Council authorize the Mayor to sign the attached Request for Military Aerial Support application.

Documents: Request for Military Aerial Support Application General Business
A. Grade Separation Corridor Feasibility Study
Recommend that the City Council review the Feasibility Study for the future potential development of a valuable new north/south corridor in the eastern section of the city limits, which includes a grade separation crossing over the existing San Joaquin Valley Railroad (SJVR).

Documents: Conceptual Layout Site Plan
Grade Separation Corridor Feasibility Report
B. Public Hearing: General Plan Amendment/Zone Change 2021-01 (Lakhani)
Recommend that the City Council conduct a public hearing and vote to approve the request by:

1. Adopting Resolution 2022-005 approving a General Plan Amendment (tone of tea Coon as the to Gemen iding or are request, and Introducing Ordinance 514 approving a zone change for the site from CC (Central Commercial) to CG (General Commercial)
Documents: Resolution 2022-005
Ordinance 514
Consider Approving Resolution 2022-004 adopting Mid Year Budget Amendment for Fiscal Year 2021-22
Recommend that the City Council approve Resolution 2022-004 adopting the Mid-Year Budget Amendment for Fiscal Year 2021-22.

Documents: Resolution 2022-004

9. Council Reports
A. City Council Updates and Committee Reports

10. Staff Communications:

11. Future Agenda Items

1. Update and Discussion on Homelessness Issues in Farmersville

2. Discussion on crosswalk in the vicinity of Visalia Rd./entura Ave.

12. Adjourn to Closed Session:

A. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Property: 600 S. Avery
Agency Negotiators: Jennifer Gomez and Michael Schulte
Negotiating Parties: County of Tulare
Under Negotiation: Terms and Price

13. Reconvene to Open Session:

14. Closed Session Report (if any):

15. Adjournment:

NOTICE TO PUBLIC
The City of Farmersville Civic Center and City Council Chambers comply with the provisions of the mericans with Disabilities Act (ADA). Anyone needing special assistance please contact City Hall 559) 747-0458 please allow at least six (6) hours prior to the meeting so that staff may mak arrangements to accommodate you.

Materials related to an item on this agenda submitted to the Council after distribution of the agenda packet are available for public inspection in the City's offices during normal business hours.

Drafted by: J. Gomez
Strong Roots..... Growing Possibilities

PRICE PAIGE & COMPANY
Accountancy Corporation
The Place to Be
February 3, 2022
To the Honorable Mayor and City Council
City of Farmersville, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Farmersville (the City, for the year ended June 30, 2021. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Standards and the Uniform Guidance), as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated July 16, 2021. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2021. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City's financial statements were:

Management's estimate of the allowance for doubtful accounts is based on past history of similar types of assets, future plans as to their use, and other factors that impact their economic value to the City. We evaluated the key factors and assumptions used to develop the allowance for doubtful accounts estimate in determining that it is reasonable in relation to the financial statements taken as a whole.

Management's estimate of the net pension liability and related deferrals is based on actuarial valuations which include significant assumptions regarding discount rate, inflation, payroll growth, projected salary increases and investment rate of return. We evaluated the key factors and assumptions used to develor the liability and related deferrals in determining that it is reasonable in relation to the financial statements taken as a whole.

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

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit. 570 N. Magnolia Avenue, Suite 100
Clovis. CA 93611
tel 559.299.9540
fax 559.299.2344
www.ppcpas.com
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. The attached schedule summarizes corrected misstatements of the financial statements. One material misstatement was corrected and noted as AJE09 on the attached schedule.

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

Management Representations
We have requested certain representations from management that are included in the management representation letter dated February 3, 2022.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to the management's discussion and analysis, budgetary comparison information, the proportionate share of net pension liability, and the schedule of contributions, which are required inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge opinion or provide any assurance on the RSI.

We were engaged to report on the non-major fund financial statements, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

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

Very truly yours,
Price Parge o Company
Client: FARMERSVILLE CITY OF
Engagement: 6-30-21 Audit
Current Period: 06/30/2021
Workpaper: Attachment: Corrected Audit Adjustments
Workpaper
Account Description Reference Debit Credit
AJE01 Net Income Effect
To reconcile opening fund balance due to entries posted to the prior period. 001-406-5205 PROFESSIONAL & CONTRACTUAL SRV 0.00
001-000-3280 UNRESTRICT 19,971.70
002-000-3280 19,971.70 0.00
UNRESTRICT 1,136.24 0.00
002-425-4014 WATER USER FEES 1,136.24
004-000-3280 UNRESTRICT 0.00
004-425-4017 1,429.63 0.00
SEWER USER FEES 0.00 1,429.63
Total
22,537.57 22,537.57 22,537.57
AJEO2
To reclassify PPA to fund balance.
002-000-3999 PRIOR PEROD ADJUSTMENTS 0.00 0.46
002-000-3280 UNRESTRICT 0.46 0.00
004-000-3999 PRIOR PEROD ADJUSTMENTS 0.00 4,887,149.79
004-000-3280 UNRESTRICT 4,887,149.79 0.00
006-000-3999 PRIOR PEROD ADJUSTMENTS 0.00 0.12
006-000-3280 UNRESTRICT
Total 0.12 0.00
4,887,150.37 4,887,150.37 0.00
AJE03 L200
To accrue interest payable on WWTP USDA loan
004-425-5558 INTEREST EXPENSE 32,622.00 0.00
004-000-2997 INTEREST PAYABLE

0.00 32,622.00
32,622.00 32,622.00 ((32,622.00)
AJE04 D300
To adjust loans receivable and unavailable revenue per the 6/30/21 SHE loans receivable schedule to actual. (Do not reve 040-000-1120 ACCOUNTS RECEIVABLE 0.00 58,341.00
040-000-2242 UNAVAILABLE REVENUE 58,341.00 0.00
041-000-1130 LOANS RECEIVABLE 168,400.00 0.00
041-000-2242 UNAVAILABLE REVENUE 0.00 168,400.00
042-000-1130 LOANS RECEIVABLE 0.00
042-000-2242 UNAVAILABLE REVENUE 131,403.05
Total 131,403.05 0.00
358,144.05 358,144.05 0.00
AJE05 N300
To adjust Successor Agency net position to agree to prior year audited f/s (error the result of incorrect account classification of income statement account) 095-000-5555 GAIN LOSS ON DISPOSAL OF ASSET 224,927.43
095-000-3280 0.00
UNRESTRICT 0.00 224.927.43
Total
224,927.43 224,927.43 (224,927.43)
D300
To accrue 1% simple interest on the Park Creek Village and Gateway loans receivables. (Do not reverse) 096-000-2242 UNAVAILABLE REVENUE 0.00 3,000.00
096-000-1130 LOANS RECEIVABLE 3,000.00

0.00 Total 3.000.00
3,000.00 0.00
AJE07 D300
To adjust unavailable revenue for loan payments to the Park Creek Village and Gateway loans to actual. (Do not reverse)

Client: FARMERSVILLE CITY OF
Engagement: 6-30-21 Audit
Current Period: 06/30/2021
Workpaper: Attachment: Corrected Audit Adjustments
Workpaper
Account Description Reference Debit Credit
096-455-4046 LOAN PAYMENTS Net Income Effect
096-000-2242 0.00 6,226.95
UNAVAILABLE REVENUE 6,226.95 0.00
Total 6,226.95 6,226.95
6,226.95
AJE08 C200
To eliminate reconciling item into prepaid item at year end 001-000-1700 PREPAID EXPENSES 27,056.79 0.00
001-000-1100 CASH (DUE TO/DUE FROM) 0.00 27,056.79
001-000-2210 ACCOUNTS PAYABLE 27,056.79 0.00
001-000-2233 HEALTH/DENTAL/VISION PAYABLE 0.00
Total 27.056.79
54,113.58 54,113.58 0.00
RE110xxx
To reverse local match portion of WWTP project from accounts receivable and SRF Loan. 004-000-1122 Intergovernmental Receivables (PPC) 0.00 752,400.75 004-000-2994 SRF LOAN 752,400.75
Total 0.00
752,400.75 752,400.75 0.00
AVELO L200
To adjust interest payable to actual for USDA loan
095-000-2997 INTEREST PAYABLE 2,823.00 0.00
095-455-5558 INTEREST PORTION OF DEBT 0.00 2,823.00
2,823.00 2,823.00 2,823.00
RE110xxx
To post prior period adjustment for WWTP State Grant initially recorded as long-term debt. 004-000-2994 SRF LOAN 3,775,811.00 0.00
004-000-3999 PRIOR PEROD ADJUSTMENTS

0.00 3.775,811.00
Total
3,775,811.00 3.775.811.00 0.00
To adjust GL balances for utility billings to agree to the aging. 002-000-1120 ACCOUNTS RECEIVABLE 0.00 4,307.26
002-425-5520 BAD DEBT EXPENSE 4,307.26 0.00
004-000-1120 ACCOUNTS RECEIVABLE 48,636.30 0.00
004-425-5520 BAD DEBT EXPENSE 0.00 48,636.30
006-000-1120 ACCOUNTS RECEIVABLE 45,203.16 0.00
006-425-5520 BAD DEBT EXPENSE 0.00 45,203.16
Total 98,146.72
98,146.72 89.532.20
AJE13
To record current year GASB 68 activity for the enterprise funds. (Do not reverse) 002-000-2236 Net Pension Liability 0.00 20,784.00
002-000-1237 Deferred Outflows of Resources 4,134.00 0.00 002-000-1238 DEFRD OUTFLW ACTL & ALLOC DIFF 0.00 1,663.00 002-000-2237 Deferred Inflows of Resources 3,010.00 0.00

Client: FARMERSVILLE CITY OF
Engagement: 6-30-21 Audit
Current Period: 06/30/2021
Workpaper: Attachment: Corrected Audit Adjustments
Workpaper
Account Reference Debit Credit
002-425-5112 PERS RETIREMENT Net Income Effect
004-000-2236 15,303.00 0.00
Net Pension Liability 0.00 20,591.00
004-000-1237 Deferred Outflows of Resources
004-000-1238 DEFRD OUTFLW ACTL & ALLOC DIFF 4,082.00 0.00 004-000-2237 0.00 3,564.00
Deferred Inflows of Resources 3,813.00 0.00
004-425-5112 PERS RETIREMENT 16,260.00
006-000-2236 Net Pension Liability 0.00
006-000-1237 396.00 0.00
Deferred Outflows of Resources 83.00 0.00
006-000-1238 DEFRD OUTFLW ACTL & ALLOC DIFF
006-000-2237 0.00 1,009.00
Deferred Inflows of Resources 941.00 0.00
006-425-5112 PERS RETIREMENT

0.00 411.00
Total
48,022.00 48,022.00 (31,152.00)

CITY OF FARMERSVILLE

CALIFORNIA

FINANCIAL STATEMENTS

FOR THE YEAR ENDED
JUNE 30, 2021

CITY OF FARMERSVILLE
JUNE 30, 2021

TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR'S REPORT...
......1

MANAGEMENT DISCUSSION AND ANALYSIS
..............3

BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:

Statement of Net Position ..20
Statement of Activities........... ..21
Fund Financial Statements:

Balance Sheet - Governmental Funds. ..24
Reconciliation of the Balance Sheet of Governmental Funds to the Government-Wide Statement of Net Position ..25
Statement of Revenues, Expenditures and Changes in
Fund Balances - Governmental Funds ..26
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Government-Wide Statement of Activities .. 28
Statement of Net Position - Proprietary Funds 29
Statement of Revenues, Expenses, and Changes in
Net Position - Proprietary Funds.... 30
Statement of Cash Flows - Proprietary Funds 31
Statement of Fiduciary Net Position - Fiduciary Funds 32 Statement of Changes in Fiduciary Net Position - Fiduciary Fun............................... . 33 Notes to the Basic Financial Statements..... 34

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule - General Fund.. 60
Budgetary Comparison Schedule - Federal and State Grants Special Revenue Fund
61 Budgetary Comparison Schedule - Street Tax
Special Revenue Fund.. 62

CITY OF FARMERSVILLE
JUNE 30, 2021

TABLE OF CONTENTS
(Continued)
Page
REQUIRED SUPPLEMENTARY INFORMATION (Continued)
Notes to Required Supplementary Information. .. 63
Proportionate Share of Net Pension Liability .. 64
Schedule of Contributions 65

SUPPLEMENTARY INFORMATION
Nonmajor Governmental Funds:

Combining Balance Sheet - Nonmajor Governmental Funds 68 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds 69
Special Revenue Funds:

Combining Balance Sheet - Nonmajor Special Revenue Funds 70 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds 71
Capital Projects Fund:

Combining Balance Sheet - Nonmajor Capital Projects Fund.... 72 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Capital Projects Fund

PRICE PAIGE & COMPANY
Accountancy Corporation
The Place to Be

INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and City Council
City of Farmersville, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Farmersville, California (the City), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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.

Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used anc the reasonableness of significant accounting estimates made by management, as well as evaluatina the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
570 N. Magnolia Avenue, Suite 100
Clovis, CA 93611
tel 559.299.9540
fax 559.299.2344
www.ppcpas.com
1 Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Farmersville, as of June 30, 2021, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 3-18 budgetary comparison information on pages 60-62, proportionate share of net pension liability on page 64 and schedule of contributions on page 65 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other 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 nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements are the responsibility of management and 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 nonmajor fund financial statements are fairly stated in all material respects in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 3, 2022, on our consideration of the City of Farmersville's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integra part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance.

Price Pange I company
Clovis, California
February 3, 2022
2 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
The management of the City of Farmersville (the City) offers readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2021. We encourage readers to read the information presented here in conjunction with additional information that we have furnished in the City's financial statements, which follow this narrative.

FINANCIAL HIGHLIGHTS
The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $58,592,069 (net position). Of this amount, $11,345,846 (unrestricted net position) may be used to meet the City's ongoing obligation to its citizens and creditors.

The City's total net position increased by $6,035,365 from the prior fiscal year. Governmental activities increased the City's total net position by $5,275,011 and business-type activities increased by $760,354.

While the major changes for the fiscal year ended June 30, 2021 are due to fluctuations on both the expense and revenues sides of the equation, the City is, like the previous years, subject to impact of the timing of both the expenses and reimbursement of several large projects while operations remain largely the same. The fiscal year ended June 30, 2021 increases in activities are dominated by more street construction and maintenance, sales tax revenue, and cannabis business tax revenue (Measure Q). and offset what would be a relatively normal amounts of expenditures, considering the projects underway the last several years.

This figure is anticipated to return to elevated levels in future years as the City continues in its aggressive capital improvement plan primarily funded by grants and loans which typically lag in their reimbursement. Funds in special revenue funds are also expected to be depleted as more road construction in the future is planned to use up stored funds.

The operations of the City remain largely unchanged with the exception of cost increases in the Police, Fire, and some Administration Department costs compared to the prior year. The Police Department remains the largest of the operational costs of the City (about 40% of all Governmental expenses) at a net expense of $1,948, 192 after program revenues are applied.

Concurrently, the City also received more revenues in the fiscal year ended June 30, 2021 than in prior years.

The City continues to experience volatile swings in sales tax revenue growth, upon which it is dependent for supporting ongoing operations of essential services with fixed costs. This is a difficult figure to forecast and more difficult to ensure that they are sufficient for ongoing operations year after year.

For example, the City experienced a 17% increase in sales tax in the fiscal year ended June 30, 2020 when all forecasts showed that the City, like many other government agencies in California, anticipated no growth or a decrease in tax revenue. In the fiscal year ended June 30, 2021, the City experienced a 56% increase in sales tax growth when all forecasts showed slowed or minimal growth for the period.

While it is possible to conclude that this impressive amount of growth means that Farmersville is healthier than its neighbors it must also be considered that these significant changes are primarily driven by a small handful of businesses in a very small tax base. Additionally, a small change in legislation, market share, business ownership, or supply chain delays, could dramatically change the revenue generated from them. So, as a percentage, the growth appears weighty, yet as an overall dollar amount, while the increases are helpful they are not substantial enough to result in large operational changes for the City. The table below illustrates these 3 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Changes in Largest General Governmental Revenues
Sype 2019 2020 2021
Property Tax 1,369,636.00 1,434,714.00 1,509,127.00
Sales Tax 1,522,607.00 1,774,721.00 2,770,742.00
Cannabis Tax 691,919.00 1,451,278.00
муре 2019 2020 2021
Property Tax -1% 5% 5%
Sales Tax 35% 17% 56%
Cannabis Tax 100% 110%
For this reason, the City has adopted, and continues to execute, a conservative budgetary approach of fine-tuning budgetary expenditures (of which there is some control) and under-estimating revenues (of which there is nearly no control) and maintaining appropriate reserve levels so that the City Council, Management, and the residents of Farmersville in whole, remain unaffected, and in the long term, are more successful with greater resources available to them throughout unpredictable times.

It is also worthy of note that the fiscal year ended June 30, 2021 concluded the first full year of tax receipts from the new cannabis businesses located in Farmersville. These businesses, not only have an impact through Measure Q Cannabis Business Taxes but also through sales tax revenues of which these businesses are also subject to. Measure Q revenues totaled $1,451,278 for the year of which $716,021 was spent to improve services in six different departments by supporting vehicle purchases, new public safety positions, equipment, various projects and other services. The remainder of the funds were reserved for future projects detailed out in the Capital Improvement Plan as part of the City's budget document available on the City website. More detail is also available about the expenditures in the Annual Measure Q Report available on the City website.

Additionally, the third permitted dispensary may open in the coming year increasing this revenue further when that occurs. In keeping with the fiscally conservative budgeting process, the City has not budgeted any anticipated revenues from this third location for future fiscal years until it is operating.

This Measure Q revenue source remains precarious with legal and regulatory changes from the State that are frequent and significant. Simultaneously, future growth in the industry could reduce the revenue with market saturation in the area outpacing demand and/or new municipal locations allowing Cannabis sales potentially demanding market share Farmersville currently enjoys without major local competition or disruption. However, increased demand and growth was expected, realized, and continues to be projected in the near-term.

Finally, the City completed the construction phase but is still working on finalizing the financing situation with the new Wastewater Treatment Plant. The City had a combination of funding sources from USDA Certificate of Participation (debt), and funding from the State Revolving Fund (an amalgamation of Federal and State funding sources) through the California Department of Water Resources. These project funding vehicles were a combination of loan, grant, loan-forgiveness, and City matching funds.

The last portion of funding from USDA was spent and reimbursed in the fiscal year ended June 30, 2020 and the tail-end of the project was primarily funded from the State Revolving Fund. Debt payments have already begun to USDA and will continue until 2058. The debt service has yet to begin to the State as it is only required after the project finances are settles and after a year after operation of the plant begins. The debt service will be finalized in a future period but will likely continue until 2051.
4 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
At June 30, 2021, the City's governmental funds reported combined ending fund balances of $11,296,463 an increase of $2,168,293 in comparison with the prior year. Changes in several categories affected the combined tund balance of the City in the fiscal year ended June 30, 2021. Compared to the prior year, the largest change was in the General Fund and changes were directly related to the Sales Tax changes mentioned earlier in this report increasing cash and investments of the City. Other changes were related to the Street Tax Special Revenue Fund. This Fund contains several different funding sources applied to multiple road improvement projects currently underway or recently. As those projects advance, they are each in a different phase of spending and reimbursement. Miscellaneous adjustments, reclassifications, and delay in grant reimbursements in these governmental funds account the bulk of this net increase outside of the General Fund. More specific data regarding these balances can be seen on the Balance Sheet - Governmental Funds on page 24 of this report.

At the end of the current fiscal year, unassigned fund balance for the General Fund was $4,745,820. This represents a $1,799,202 increase to the unassigned fund balance of $2,946,618 reported at June 30, 2020.

Compared to the prior year, the fiscal year ended June 30, 2021 finished significantly higher. The unassigned fund balance is a direct result of the increased sales tax revenues, new revenues received in the year, and represents a 61% increase to this asset balance. Within the unassigned balance listed on Balance Sheet on page 24 are funds reserved by policy and reserved for specific one-times uses but are lumped together in compliance with GASB 54 financial statement standards.

Real are relies at he Cry o lian General and beang can lane eul) of the 3-year moving average of the actual revenue received. This balance meets that policy requirement and is held in a separate fund, 102.

Additionally, the second reserved portion of the unassigned balance which is reserved for one-time budgeted expenses is the Measure Q Cannabis Business Tax Fund and is approximately $1,065,026 as of June 30, 2021.

Each year, the City Council approves the budget and the 5-year Capital Improvement Plan to transparently spend these funds on appropriate projects, equipment, and services. This balance is held in reserve for these purposes in a separate fund, 104.

While these funds are technically unassigned there is a higher amount of unfunded capital budget items than available cash currently. Therefore, the City will diligently pursue appropriate funding sources and ensuring that minimum fund balances and contingency funds are ready for economic hardships in the future while still completing the budgeted goals of the City.

The City's total long-term debt (payable after 1 year) of $20,383, 100 changed by $1,130,242 compared to last year (Statement of Net Position, p.21). The City's long-term debt is made up of compensated absences (amounts owed to employees as vacation or sick time), loans payable (debt to pay for the wastewater treatment plant), capital leases payable (ongoing police vehicle purchase program), and net pension liability (amount owed to CaPERS for pension costs for current and former employees). While this dollar amount is significant, the City has reduced compensated absence debt by policy through capping vacation accruals. It has also reduced capital leases payable by securing competitive funding and buying assets with cash when appropriate. It has also reduced net pension liability principal debt by making routine Additional Discretionary Payments (ADPs) toward the Unfunded Accrued Liability (UAL) with CaPERS.

However, this debt is dominated by the portion owed on the wastewater treatment plant asset - $17,999,780 as of June 30, 2021. This debt is currently the best deal for the City as it is paired with $2,224, 189 in loan forgiveness and $3,775,811 in grant funds that would otherwise make this debt burden, and associated debt service, very difficult. The long-term liability related to the Wastewater Treatment Plant Expansion project is two separate debt instruments for 30 and 40 years respectively.

The City continued in the capital leasing programs for Police Department equipment which will add to fluctuation in these debt amounts, but for a much shorter time period. 5 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction of the City's basic financial statements. The City's basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all of the City's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. he statement of activities presents information showing how the City's net position changed during the mos recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (i.e. uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City included city council, administration, City properties, law enforcement, fire services, animal control; buildings, grounds and parks; City sponsorships, street construction and maintenance, and community development. The business-type activities of the City included water, sewer, and refuse.

The government-wide financial statements can be found on pages 20 through 21 of this report Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund finance statements focus on near-term inflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a City's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains 14 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund Fund, and Low and Moderate Income Housing Asset Special Revenue Fund. All of these are considered to be major funds. Data from the remaining governmental funds are combined into a single, aggregated presentation.

Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report.

The basic governmental fund financial statements can be found on pages 24 through 28 of this report. 6 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Proprietary funds. The City maintains one type of proprietary fund. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statement. The City uses enterprise funds to account for its water, sewer, and refuse operations.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for its Public Financing Authority and tor the water, sewer and sanitation operations, as all of these are considered to be major funds of the City The basic proprietary fund financial statements can be found on pages 29 through 31 of this report.

Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not available to support the City's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

The basic fiduciary fund financial statements can be found on pages 32 through 33 of this report.

Notes to the basic financial statements. The notes provide additional information that is essential to fully understand of the data provided in the government-wide and fund financial statements. The notes to the basic financial statements can be found on pages 34 through 58 of this report.

Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's General Fund and major Special Revenue Funds budgetary comparison schedule to demonstrate compliance with the City's adopted budget. The City adopts an annual appropriated budget for its General Fund Required supplementary information can be found on pages 60 through 65 of this report.

The combining fund statements referred to earlier in connection with nonmajor governmental funds are presented immediately following the required supplementary information. Combining fund statements can be found on pages 68 through 73.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As previously noted, net position may serve over time as a useful indicator of a government's financial position.

In the case of the City, assets exceeded liabilities by $58,592,069 at June 30, 2021.

Condensed Statement of Net Position
June 30, 2021 and 2020
Governmental Business-type
Activities Activities
2021 2020 2021 2020 2021 Total 2020
Current and other assets $ 12,483,573 $ 9.487,087 $ 10,736.074 $ 12,006,944 $ 23,219,647 $ 21,494,031 Capital assets 29.902,095 26.758.552 28.110,.656 24.117,487 58.012.751 50.876,039 Total assets 42.385.668 36.245,639 38.846.730 36.124.431 81.232,398 72.370.070 Deferred outflows of resources 601,900 461.416 135.238 133.175 737,138 594.591 Current liabilities 1,187,110 357,054 1,741,393 2,238,317 2,928,503 2.595.371 Long-term liabilities outstanding 1.790.351 1.613.478 18.592.749 19.899.864 20.383.100 21.513.342 Total liabilities 2.977.461 1,970,532 20.334,142 22.138.181 23.311.603

24.108,713
Deferred inflows of resources 25.051 24.615 40.813 48.577 65,864 73.192 Net position:

Net investment in capital assets 29,815.675 26,625,065 9,174,725 4,762,306 38,990,400 31,387,371 Restricted 6,092,108 5,846,626 2,163,715 2,332,336 8,255,823 8,178,962 Unrestricted 4.077.273 2.240.217 7.268.573 6.976.206 11.345,846 9.216.423 Total net position $ 39.985.056 $ 34,711.908 $ 18,607,013 $ 14,070,848 S 58.592,069 s. 48.782.756 7 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
The largest portion of the City's net position, $38,990,400 (67%) represents investment in capital assets, less any related debt used to acquire those assets that are 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 cannot be used to liquidate these liabilities.

An additional portion of the City's net position of $11,345,846 (19%) represents unrestricted net position, which may be used to meet the City's ongoing obligations to its citizens and creditors. The remaining balance of $8,255,823 (14%) represents resources that are subject to external restrictions on their use.

The net position of Governmental Activities increased by $5,273, 148, accounting for 54% of the total increase in the net position of the City of Farmersville as compared to the prior fiscal year.

Condensed Statement of Activities
For the Years Ended June 30, 2021 and 2020
Governmental Business-type
Activities Activities Total
2021 2020 2021 2020 2021 2020
Revenues:

Program revenues:

Charges for services 520,089 $ 387,263 $ 3,899,828 3,812,705 4.419,917 4,199,968 Operating grants and contributions 1,299,227 776.412 624 1,299,227 777,036 Capital grants and contributions 3,419,968 1,548,221 16,267 15,782 3,436,235 1,564,003 General revenues:

Property taxes 1,509,127 1,434,714 1,509,12 1,434,714
Sales taxes 2,770,742 1,774,721 2,770,74 1,774,721
Cannabis taxes 1,451,278 691,919 1,451,278 691,919
Franchise taxes 163,836 150,109 163,836 150,109
Other taxes 10,021
7,019 10,021 7,019
Motor vehicle in-lieu
Rental income 218,408 184,422 218,408 184,422
Earning on investments 298,387 64,368 107,249 64,368 405,636 59,370 96,756 870
Micela sale of capial assels 59,370 97.626
Total revenues 11.422,066 7.349.943 3.980.463 3.937,230 15.402,529 11.287.173 Expenses:

City council 4,452 7,962 4,452 7,962
Administration 560,032 457,722 : 560,032 457,722
City properties 67,209 60,866 67,209 60,866
Public safety:

Law enforcement 2,480,446 2,251,119 2,480,446 2,251,119 Fire services 487,306 382,638 487,306 382,638
Animal contro 78,370 75,800 : 78,370
75,800
Buildings, grounds and parks 743,610 359,395 743,610 359,395 Street construction and maintenance 1,123,550 824,833 1,123,550 824,833 Community development 410,601 484,901 410,601 484,901
Capital outlay 187,420 432,015 187.420 432,015
Interest and fiscal charges 4,059 2,063 4,059 2,063
Water 1,053,654 1,138,171 1,053,654 1,138,171
Sewer 1,340,108 1,181,472 1,340,108 1,181,472
Refuse 826.347 870,420 826,347 870.420
Total expenses 6.147.055 5.339,314 3.220,109 3.190.063 9.367.164 8.529.377 Change in net position before transfers and extraordinary item 5,275,011 2,010,629 760,354 747,167 6,035,365 2,757,796 Transfers 68.000 (68,000)
Change in net position 5,275,011 2.078,629 760,354 679,167 6.035,365 2,757,796 Net position - beginning (restated) 34.710.045 32.633.279 17.846.659 13.391.681 52.556.704 46.024.960 Net position - ending $ 39.985.056 $ 34,711,908 18.607.013 $ 14.070.848 58.592,069 S 48.782.756 8 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Key elements of the increase/decrease in revenue for governmental activities are as follows (the first two columns of the Condensed Statement of Activities, previous page):
• Total Governmental Expenses increased by $807,741 or about 15% while Governmental Revenues increased by $4,072, 123 or about 55% in the same period Charges for services increased by $132,826 or 34% to $520,089 from the prior year, reversing the trend.

This is due mostly to Fire Personnel began responding to State-wide disaster-related calls for mutual aid compared to the prior year when they did not.
• Governmental operating grants and contributions increased by $522,815, or 67%, from the prior year to $1,299,221 (Fiscal Year 2019 was $920,232 and Fiscal Year 2020 was $776,412). This growth is the net result of grants and transfers in several different statuses spread across several departments and funds.

This is a positive trend as the City is receiving reimbursement for grants that support operational expenses and other projects.
• Capital Grants and Contributions reversed direction and increased by $1,871,747 or 121% to $3,419,968 from the prior year. Like the governmental operating grants, this increase is primarily caused by the change in activity with street projects, and other capital purchases during the year. As the City completes projects and starts new ones that are reimbursed from these funding agencies will naturally ebb and flow.

However, the City's Capital Improvement Plan indicates that more road projects funded by Measure R will occur in future years and so this figure is anticipated to increase again at that time.

Sales tax revenues increased $996,021, or nearly 56%, from the prior year to $2,770,742. This is the fourth significant increase in Sale tax revenues in a row (Fiscal Year 2018 increased by 60%, 2019 was 35%, and 2020 was 17%). There are several factors impacting this revenue source the most significant of which are Measure P sales tax receipts, increases in gas prices, the impact of the South Dakota v.

Wayfair result regarding taxation of online purchases, and Cannabis Dispensary sales revenues.

Measure P is a ½ cent sales tax increase that took effect in April 2019 and specifically raises the sales tax for Farmersville. Increases in gas prices, due to changing market conditions as well as increases in State gas taxes raise the price overall and revenues for the City. Online sales taxes are now more effectively collected and credited to the correct district which has seen substantial increases for the City.

The addition of two cannabis businesses also impacted sales tax significantly for the period as they joined the top sales tax performers in the City.

The first full year of revenues from the Cannabis Business Tax this year made a significant impact on the financial status of the City by adding an additional $1,452,278 with taxes collected June 30, 2021. This represents a 5% tax on the gross sales of cannabis from only two businesses within Farmersville. These revenues are anticipated to grow in the coming years barring any additional legal or regulatory changes with adverse impacts. However, because the industry is very new, and dependent upon a small number of businesses, the funds cannot be considered consistent or ongoing yet. • Franchise fees increased by $13,727 or nearly 9% compared to an increase of 7% last year. The total franchise fees were $163,836. Most franchise fees stayed about level but due to the expansion of services through Charter Communications / Spectrum more connections and infrastructure has been put in place which creates more fees for the City.

Earnings on investments reduced to $0 this year (actual returns were offset by unrealized asset losses), a significant decline from $298,387 from the prior year. The City operates an investment strategy of buy and hold with most investments. This means that at time when the interest rates are favorable to the market value of these investments the securities will gain value. In this last year, interest rate environment changed quickly, and the value of the investments decreased just as dramatically.

Nevertheless, the ultimate value of the security remains unchanged, and the interest / dividend rate remains unchanged in the long run unless the security is sold early. So, while there may be swings in valuation, the safety and liquidity of the City's investments is secure. The large downswing in value this year is a continuation of reaction to the current market conditions caused by the stimulus injected into the markets by the Federal Government to offset the shelter-in-place orders relative to the COVID-19 health crisis.
• All remaining revenue types displayed above are in-line with prior year revenues reported. 9 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Expenses and Program Revenue - Governmental Activities
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000 • Expenses
• Program Revenues
1,500,000
1,000,000
500,000
City council Administration City properties Law enforcement Fire services Animal control Community development Interest and fiscal charges Capital outlay Building, grounds and parks Street construction and maintenance Revenues by Source - Governmental Activities
Earnings on investments
,0.00%
Rental income - Miscellaneous

1.91% 0.52%
Motor vehicle in-lieu

0.00% _ Charges for services

4.55%
Other taxes

0.09%
Transters Operating grants and • Charges for services

0.00%
Cannabis taxes. contributions # Operating grants and contributions

12.71% 11.37% Capital grants and contributions
Franchise taxes a Property taxes

1.43% = Sales tax
#Franchise taxes
* Cannabis taxes
Capital grants and = Other taxes
Sales tax-
contributions

24.26% 29.94% = Motor vehicle in-feu
" Rental in come
*Earnings on investments
= Miscellaneous
Property taxes Transfers

13.21%
10 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Key elements of the increase/decrease in expenses for governmental activities are as follows (the first two columns of the Condensed Statement of Activities, previous page):

Total Governmental Expenses increased by $807,741 or about 15% while Governmental Revenues increased by $4,072,123 or about 55% in the same period.

City Council expense decreased by $3,150 or 44% due to decreased Council Member travel because of pandemic restrictions. This is like the trend from the prior year.

Administration expenses increased by $102,310 or about 22% from the prior year to $560,032. This is primarily due to increased administrative burdens related to more programs, grants, insurance costs, and additional staff needed for these efforts. As the City increases the complexity and size of its operations the administrative cost will also increase.
• City Properties expenses increased by $6,343 or 10% to $67,209 but is still down significantly to prior years. Expenses in this category relates to changes to internet services, equipment, and repairs made at the different locations across the City that are rented out to non-profit organizations. Swings in expense are expected as many one-time maintenance and repair costs are not consistent annual costs.

Law enforcement expenses increased again this year. Expense grew by $229,327 or 10% to $2,480,446 from the prior year. While this is not a significant change it is substantial in that it continues to trend upward each year since 2017. Law Enforcement remains the City's largest operational expense and its smooth operation is important to the City's financial wellbeing.

Fire services expenses increased substantially by $104,668 or 27% to $487,306 from the prior year. This significant change is due to the restructuring and almost complete turnover of staff in addition to significant salary and benefit increases.

Buildings, Grounds, and Parks increased dramatically again in 2021 by $384,215 or about 107% to $743,610. This is caused by a focus on maintenance work in the parks and parkways and the hiring of temporary staff to combat this deferred maintenance need as directed by City Council. This is in addition to substantial increases the in prior year of 89%. Costs in 2019 were $190,361. • Street construction and maintenance expenses increased by $298,717 or 36% to $1,123,550. As the City completes various street projects this will decrease and increase as the activity levels change. Road construction projects on Farmersville Blvd., and Walnut Ave. are all at various stages of completion and reimbursement (if applicable) that account for this change from the prior year. • Community Development expenses decreased again this year by $74,300 or 15% to $410,601. This continues the trend of decreases from the prior year (73% in 2019, and 39% in 2020). The decrease is primarily related to the City's completion of grant-funded projects and a reduction of unreimbursed The City has entered a new phase with many grants and a restructuring of the licensing and permitting process to correctly recoup and expense cost in this department. These expenses will continue to level out to some degree but will vary depending upon the grant activity of the City. • Capital Outlay expenses are a new category that was first included in 2020 for comparison. This is due to the new Capital Improvement Plan and budgeting process of the City and the progress made on purchasing several different vehicles and equipment budgeted for throughout the vear in the Capital -und. This is primarily made of vehicles purchased or lease to purchase for the Police and Public Works departments. These costs will continue but likely to be highly volatile due to the nature of the Capital Improvement Plan and the needs of the City. This category decreased from the prior year by $244,595 or 57% to $187,420.
• All remaining expense line items displayed above are in-line with prior year expenses reported 11 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Business-type activities. Business-type activities were stable for the period but the City's net position increased by $760,354 over the prior fiscal year. Key elements of this increase are as follows:
• As indicated on page 58, in Note 15 - Restatement of Beginning Net Position, the City needed to restate the level of debt incurred by the agreement with the California Water Resources Control Board to reflect the $3,115,811. Since these funds were received and not subject to repayment they were reclassified trom debt / liability to cash / revenue in the prior period thus changing the beginning net position of the sewer fund and the schedule of Net Position on the previous page Some of the outstanding losses related to non-payment of utility accounts by Governor Newsom's executive order are not resolved as they have not been written off or paid yet but remain outstanding until the following period where those costs will be resolved.

All remaining revenue and expense line items displayed above are in-line with prior year expenses reported.

Expenses and Program Revenue - Business-Type Activities 2,500,000
2,000,000
1,500,000
•Expenses
• Program Revenues
1,000,000
500,000
Water Sewer Refuse
While the expenditures in the Sewer Enterprise fund appear to be significantly lower than revenues, as seen in this chart, this is due to the capitalization of costs incurred during the year related to the Wastewater Treatment Plant Expansion Project. The revenues are reported as operating revenue while the expense is capitalized and listed as an asset and not displayed in this chart. These revenues and expenses are expected to normalize after the construction project is completed in the fiscal year ending June 30, 2022. For more specific information regarding the capitalized cost and reimbursement for those costs please refer to the Single Audit Report for the fiscal year ending June 30, 2022.
12 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Revenue by Source - Business-Type Activities
Capital grants and Miscellaneous
contributions .

0.00%

0.41%
Operating grants and Earnings on investments
contributions 1.62%

0.00%
Charges for services = Charges for services

97.97% • Capital grants and contributions
Operating grants and contributions
= Earnings on investments
There are no other significant revenue sources for the business-type activities (utility funds) as demonstrated in the chart above. Fund operating costs are barely covered by charges for services and any fund balance is reserved for asset replacement. However, these rates are not likely to be able to rebuild any fund balance should the cash be depleted for asset replacement purposes or any other reason.

FINANCIAL ANALYSIS OF CITY'S FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental funds. The focus of the City's governmental funds is to provide information on near-term inflows outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, the unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.

At the end of the current fiscal year, the City's Governmental Funds reported combined ending fund balances of $11,296,463, an increase of $2,168,293 in comparison to the prior year. Of this total amount, $6,697,437 is either non-spendable, restricted, committed, or assigned to various projects and activities of the City, leaving an overall unassigned fund balance of $4,599,027 at June 30, 2021. This represents an increase of $1,716,620 from the prior year unassigned fund balance of $2,882,406 at June 30, 2020.

The General Fund is the chief operating fund of the City. As a measure of the General Fund's liquidity, it may be useful to compare the unassigned fund balance to total fund expenditures. Expenditures for the General Fund as of June 30, 2021 total $4,695, 159 and the unassigned fund balance was $4,745,820 as of the same date.

The fund balance of the City's General Fund increased by $2,003,531 during the current fiscal year. The following provides an explanation of revenues by source that changed significantly over the prior year potentially adding to this increase in fund balance.
13 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
Revenue by Source

GENERAL FUND
FY2021 FY2020 Increase/(Decrease)
Percent of Percent of Percent of
Amount Total Amount Total Amount Total
Property taxes 1,500,842 21.89% 1,422,050 29.17% $ 78,792 3.98% Sales taxes 2,770,742 40.41% 1,774,721 36.40% 996,021 50.29% Cannabis taxes 1,451,278 21.17% 691,919 14.19% 759,359 38.34% Other taxes 182,142 2.66% 169,792 3.48% 12,350 0.62%
Licenses and permits 107,151 1.56% 72,866 1.49% 34,285 1.73% Charges for services 310,045 4.52% 230,904 4.74% 79,141 4.00% Intergovernmental 267,415 3.90% 39,003 0.80% 228,412 11.53% ines and penaltie: 39,445 0.58% 20,191 0.41% 19,254 0.97% vestment income (50,592) -0.74% 220,571 4.52% (271,163) -13.69% Rent 218,408 3.19% 184,422 3.78% 1.72%
Miscellaneous 59,370 0.87% 49.279 1.01% 30000

0.51%
Total 6,856,246 100.00% S 4,875,711 1.980,528
100.00% S 100.00%
• Property taxes revenue increased by $78,792, or 6%, from the prior year to $1,500,842. Property tax revenue came in higher than those amounts received in the prior fiscal year. The housing supply shortage in the area has boosted values of real estate impacting taxes paid. The State mandated swap between Vehicle License Fees (VLF) and property taxes is also counted here and continues to grow at a healthy rate as vehicles purchases and licensing continues to grow in California. • Sales tax revenues increased $996,021, or nearly 56%, from the prior year to $2,770,742. This is the fourth significant increase in Sale tax revenues in a row (Fiscal Year 2018 increased by 60%, 2019 was 35%, and 2020 was 17%). There are several factors impacting this revenue source the most significant of which are Measure P sales tax receipts, increases in gas prices, the impact of the South Dakota v. Wayfair result regarding taxation of online purchases, and Cannabis Dispensary sales revenues. Measure P is a ½ cent sales tax increase that took effect in April 2019 and specifically raises the sales tax for Farmersville.

Increases in gas prices, due to changing market conditions as well as increases in State gas taxes raise the price overall and revenues for the City. Online sales taxes are now more effectively collected and credited to the correct district which has seen substantial increases for the City. The addition of two cannabis businesses also impacted sales tax significantly for the period as they joined the top sales tax performers in the City.
• The first full year of revenues from the Cannabis Business Tax this year made a significant impact on the financial status of the City by adding an additional $1,451,278 with taxes collected June 30, 2021. This represents a 5% tax on the gross sales of cannabis from only two businesses within Farmersville. These revenues are anticipated to grow in the coming years barring any additional legal or regulatory changes with adverse impacts. However, because the industry is very new, and dependent upon a small number of businesses, the funds cannot be considered consistent or ongoing yet. • Other taxes revenue increased by $12,350, or 7%, from the prior year to $182,142. A variety of revenue sources had positive results leading to a healthy increase primarily associated with real estate transfer taxes and other fees paid to the City.
• Licenses and permits revenue increased by $34,285, or 47%, from the prior year to $107,151. This is a normal ebb and flow with the demand for permitted projects and other activities. Activity did decrease partially due to pandemic impacts in the economy and stay at home orders but also increased in some categories potentially spurred by the City updating fee schedules. The updates to fees may have some moderate increases in future years as well. Services fees increases will be effective January 2022. • Charges for services revenue increased by $79,141, or 34%, from the prior year to $310,045. These revenues are associated primarily with Police and Fire services and are reactionary to the demand and situations presented to the City throughout the year. The Fire Department responded to mutual aid requests throughout the State in 2021, a change from 2020 and so the revenues decreased as a result. 14 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
• Intergovernmental revenue increased $228,412, or 586%, from the prior year to $267,415. The primary reason for this increase is the CARES Act allocation during the COVID-19 health crisis for $140,745 received by the City. This is a one-time revenue item that came from the State of California. Another $69,784 came from the Proposition 56 grant through Tulare County Office of Education to offset School Youth Officer costs.

Fine and prairs revenue in eased men 54 or 5% team than or yearde and an to the City throughout the year. With the hiring of a new full-time code officer, these revenues will likely increase in future years as well.
• Investment income decreased $271,163, or -123%, from the prior year to -$50,592 (loss). As described previously in this report, when the interest rate environment changes to an unfavorable environment the value of the investments will decrease and vice versa. Nevertheless, the ultimate value of the security remains unchanged and the interest / dividend rate remains unchanged. So, while there may be swings in valuation, the safety and liquidity of the City's investments is secure. The large downswing in value this year is a result of the quick, but temporary decreasing rate environment in Fiscal Year 2021. • Rent revenue increased $33,986, or 18% from the prior year to $218,408. The increase is attributable to the normal increases in rent included in contracts with leases of City property. New agreements were put in place for some of the properties and slightly increased this revenue for Fiscal Year 2021 compared to prior years. • Miscellaneous revenue increased by $10,091, or 20%, from the prior year to $59,370. The increase was due to receipt of more unrelated one-time revenues during the prior fiscal year.

The following provides an explanation of expenditures by function that changed significantly over the prior year:

Expenditures by Function

GENERAL FUND
FY2021 FY2020 Increase/(Decrease)
Percent o Percent of Percent of
Amount Total Amount Total Amount Total
City council 4,452 0.09% 7,962 0.20% $ (3,510) -0.54%
Administration 503,262 10.72% 490,876 12.15% 12,386 1.89% City properties 53,737 1.14% 41,659 1.03% 12,078 1.85%
Law enforcement 2,316,661 49.34% 2,048,158 50.68% 268,503 41.08% Fire services 491,976 10.48% 378,415 9.36% 113,561 17.37% Animal control 74,534 1.59% 75,093 1.86% (559) -0.09%
Buildings, grounds and parks 423,593 9.02% 241,330 5.97% 182,263 27.88% Community development 533,867 11.37% 298,777 7.39% 235,090 35.97% Capital outlay 246,010 5.24% 421,822 10.44% (175,812) -26.90% Debt Service 47.067 1.00% 37,406 0.93% 9.661 1.48%
Total $ 4,695,159 100.00% $ 4,041,498 100.00% 653,661
100.00%
City Council expenditures decreased by $3,510 or 44% to $4,452 from the prior year due to decreased Council Member travel and activity related to pandemic stay at home orders. • Administration expenditures increased by $12,386 or 3% from the prior year to $503,262. General increases in cost and more administrative activity related to project management, legal fees, other professional fees, and insurance costs account for the increase in this category again this year primarily. The City has taken on an increasing number of complex situations that demand more administrative work, and therefore cost. The insurance market continues to be "hard" which usually results in increased cost to the City.

City Properties expenditures increased by $12,078 or 29% from the prior year to $53,737. Expenses in this category relates to changes to internet services, equipment, and repairs made at the different locations across the City that are rented out to non-profit organizations. These vary from year to year as they are mostly one-time repairs or changes made to the properties. 15 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021
• Law enforcement expenses increased by $268,503 or 13% from the prior year to $2,316,661. Typically, these costs will go up each year closely matching the increasing costs related to salaries and benefits.

However, while there was an increase in salaries and benefits (roughly 5%) the largest increases were seen in professional expenses (24%), overtime (33%), and in a one-time payment toward CaPERS Unfunded Accrued Liability which was the equivalent of a 279% increase and should not be considered part of normal costs but is a true cost of the police department.

Fire services expenses increased by $113,561 or 30% from the prior year to $491,976. The biggest change in this department is a large increase in salary and benefit costs due to an adjustment made through labor negotiations to bring the officer pay above market average for the area in like agencies. This resulted in about a 15% increase in that category of costs.
• Animal control expenditures decreased by $559, or -1%, from the prior year to $74,534 and is a normal year to year change in cost relative to this operation unit. • Buildings, grounds, and parks expenditures increased by $182,263 or 76%, from the prior year to $423,593.

City Council direction to focus time and effort on park and median clean up as well as unbudgeted expenses related to park improvements added significantly to this total cost through the cost of materials and the hiring of temporary employees.

Community Development expenditures increased by $235,090, or 79%, from the prior year to $533,867.

Changes in this department are related to various grant projects and initiatives which vary in cost from year to year. Additionally, the restructuring of administrative tasks and the creation of the Development Coordinator position to administer the licensing and permitting process of the City is now allocated to this department.

This increase in understandable considering this new expense burden and will be anticipated in future years. • Capital outlay expenditures decreased by $175,812 or -42% from the prior year to $246,010. This decrease in due to the annual fluctuations in Capital Budget purchases need for the General Fund. Purchases of vehicles and other equipment for Police, Fire, and Public Works dominate this category.

Debt services expenditures increased by $9,661 or 26% from the prior year to $47,067 related to the new round of Police Vehicle Purchase Plan lease expenses for the period established in Fiscal Year 2020.

Governmental Major Funds
Detail for these funds can be found on page 26 and 27 of the financial statements.

The Federal and State Grants Special Revenue Fund has a total fund balance deficit of $129,543, all of which is considered unrestricted due to the deficit balance, otherwise this would be considered restricted for community development. The net decrease in fund balance during the current year was $69,713 due to expenses related to grant expenditures incurred previously but reimbursed from the State in the current period. It is common to experience a lag in reimbursement that carries over fiscal years and this change Is nearly identical to the prior year.

The Street Tax Special Revenue Fund has a total fund balance of $5,048,317, all of which is restricted to street construction and maintenance. The net increase in fund balance during the current fiscal year was $186,985.

Several of the City's road projects during the prior fiscal year received federal or state grant reimbursement to offset the project cost from the prior year. Consequently, in addition to current year Measure R revenue, reimbursement from these prior year expenses were also received and applied to the currently year increasing the fund balance from local, State, and Federal revenues sources.

The Low and Moderate Income Special Revenue Fund has a total fund balance of $91,958, all of which is restricted to community development. The net increase in fund balance during the current fiscal year was $6,227 due to interest earnings and receipt of program income. The fund did not have other significant activity because the current grant programs were ending in Fiscal Year 2020, but new housing projects grant programs will likely commence in coming fiscal years.

Proprietary funds. The City's proprietary funds provide the same type of information found in the government- wide financial statements, but in more detail. Factors concerning these funds have already been addressed in the discussion of Government-Wide Financial Analysis of business-type activities. 16 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021

GENERAL FUND BUDGETARY HIGHLIGHTS
At the end of the fiscal year, actual expenditures were $21,729 lower than the final budgetary appropriations.

This variance is minimal and while all major operational units stayed within budget there were a number of unbudgeted expenses that put actual expenditures higher than the budgetary appropriations in some categories.

During the year, actual revenues were $422,791 higher than the final budgetary estimates. The significant changes in revenue are primarily traced back to the new money from the Cannabis Business Tax and the impact of the change in the way that the State distributes Sales Tax receipts for online purchases to the point of sale, not the point of distribution of the product or service purchased. This overage, while not explicitly budgeted for, was expected. There were also variances based upon tax remitters being untimely that had an impact but were not able to be effectively budgeted. Projections for sales tax remain conservative rather than aggressive as it is easier for the City plan to spend from savings later than to try and make up deficits because budget expectations were too high and actual revenue receipts disappoint. The City is too small and vulnerable to revenue swings of Sales Tax to aggressively project revenues and expand the budget. This would eventually result in painful reductions for the City when revenues fluctuate over time.

CAPITAL ASSETS AND LONG-TERM OBLIGATIONS
Capital assets. The City's investment in capital assets of its governmental and business-type activities as of June 30, 2021, amounts to $58,012,751 (net of accumulated depreciation). This investment in capital assets includes land, construction in progress, infrastructure in progress, building and improvements, vehicles, machinery, equipment, infrastructure, and utility transmission structures. The total increase in the City's investments in capital assets for the current year is approximately 14%.

City of Farmersville's Capital Assets
Governmental Business-type
Activitios Activities 2020 Total
2021 2020 2021 2021 2020
Land 1,925,818 1,895,062 960,435 953,939 2,886,25 $ 2,848,99 Infrastructure in progress 2,528,850 2,211,565 23,149,78 19,436,940 25,678,63 21,648,505 Building and improvements 6,916,735 6.805,675 149,46 7,066,196 6,955,136 Vehicles, machinery and equipment 2,289,122 2,636,270 1, 053,578 1250802 3,342,700 3,924,0B2 Infrastructure 23.977,080 20,521,677 23,977,080 20,521,677 Utility transmission structures 6,841,277 6,346,318 6,841,277 6,346,318 Less: Accumulated Depreciation (4.043,876) (4,056,979) (11.779,386) (11,368,676) Total 1 2735500) S28:10.656 ≥ 24.117,487 S 58.012.751 $ 50.876.039 For further information, see Note 5 of the financial statements on pages 47 through 48 of this report.

Long-term debt. At the end of the current fiscal year, the City had total debt outstanding of $20,383,100. Of this amount, $1,790,351 is the liability of governmental activities and $18,592,749 is the liability of business-type activities.

City of Farmersville's Outstanding Debt
= 2021 • 7,9,780 3 13355,187 17390.780 3 13355187
Loans payable
Capital leases payable
Compensated Absences
Net pension liability = 115000 S -873.478 5 18552479 5 19899482• Total
Additional information on the City's long-term debt can be found in Note 8 of the financial statements on pages 49 through 50 of this report.
17 CITY OF FARMERSVILLE

MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2021

ECONOMIC FACTORS AND NEXT FIVE YEARS' BUDGETS AND RATES In preparing the budget for the next fiscal year, the following factors were taken into consideration:
• Pandemic economic impacts
• Cannabis Industry regulation changes and market competition changes • Economic growth rates, FOMC interest rate changes, and futures markets volatility. • Updates to employee agreements impacting salary adjustments for the coming years. * Increased participation in Tier 2 employee salary and benefits category. • Health Care premium and activity cost changing in future periods. • Increased Liability costs due to extreme losses experienced across California and the Nation. • Increased Workers Compensation costs due to Local, State, and National trends. • Increases in CaPERS normal cost and Unfunded Accrued Liability payments.

REQUESTS FOR INFORMATION
This report is designed to provide an overview of the City's finances for those with an interest in this area. Any questions concerning the information found in this report or requests for additional information should be directed to the Director of Finance and Administration, City of Farmersville, 909 W. Visalia Rd., Farmersville, CA 93223.

GOVERNMENT-WIDE FINANCIAL STATEMENTS
19 CITY OF FARMERSVILLE

STATEMENT OF NET POSITION
JUNE 30, 2021
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 8,401,907 $ 7,026,394 $ 15,428,301 Receivables, net of allowance for uncollectibles:

Consumer 1,161,168 391,661 1,552,829
Intergovernmental 2,860,814 1,154,305 4,015,119
Due from the Successor Agency 5,355 : 5,355
Prepaid expenses 54,329 54,329
Restricted assets:

Cash and investments 2,163,714 2,163,714
Capital assets, net 29.902,095 28.110,656 58.012,751
Total assets 42,385.668 38,846,730 81,232,398

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows from pensions 601,900 135,238 737,138 Total deferred outflows of resources 601,900 135,238 737,138

LIABILITIES
Accounts payable 838,212 730,955 1,569,167
Salaries and benefits payable 44,951 17,943 62,894
Interest payable 32,622 32,622
Retainage payable 936,151 936,151
Deposits 13,949 31,087
Unearned revenue 286,809 9,773 296,582
Long-term liabilities:

Portion due or payable within one year:

Compensated absences 113,596 28,299 141,895
Loans payable 76,000
48,737 76,000
Capital leases payable 48,737
Portion due or payable after one year:

Compensated absences 454,386 113,199 567,585
Loans payable 17,923,780 17,923,780
Capital leases payable 337,683 37,683
Net pension liability 1,135.949 451,471 1,587,420
Total liabilities 2.977.461 20,334,142 23.311.603

DEFERRED INFLOWS OF RESOURCES
Deferred inflows from pensions 25.051 40,813 65.864
Total deferred inflows of resources 25.051 40.813 65,864

NET POSITION
Net investment in capital assets 29,815,675 9,174,725 38,990,400 Restricted for:

Debt service 751,623 751,623
Public safety 231,438 231,438
Capital projects - 141202 1,412,092
Community development 474,534 474,534
Capital maintenance 5,386,136 5,386,136
Unrestricted 4.077.273 7.268,573 11,345,846
Total net position $ 39.985.056 $ 18.607.013 $ 58.592,069 The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2021
Net (Expense) Revenue and
Governmental Activities:

City council 4,452 (4,452) $ (4,452)
Administration 560,032 98,482 (461,550) (461,550)
City properties 67,209 (67,209) (67,209)
Public safety:

Law enforcement 2,480,446 145,341 382,707 4,206 (1,948,192) (1,948,192) Fire services 487,306 159,311 1,654 (326,341) (326,341) Animal control 78,370 2,015 (76,355) (76,355)
Building, grounds and parks 743,610 99 463,441 2240,925 (502,586) (502,586) Street construction and maintenance 1,123,550 63,349 3,130,757 2,534,000 2,534,000 Community development 453,076 2,426 96,393 96,393
Capital outlay 187,420 40,000 (147,420) (147,420)
Interest and fiscal charges 4.059 (4,059) (4.059)
Total governmental aclivities 6.147.055 520.089 1.299.227 3.419.968 (907.771) (907.771) Business-Type Activities:

Water 1.053,654 1,052,786 4,983 4,115 4,115
Sewer 1,340,108 1,988,004 11,284 659,180 659,180
Refuse 826.347 859.038 32,691 32,691
Total business-type activities 3.220.109 3.899.828 16.267 695.986 695.986 Total 9.367.164 4,419.917 1.299.227 3.436.235 (907.771) 695.986 (211,785) General revenues:

Taxes:

Property taxes 1,509.127 1,509,127
Sales taxes 2,770,742 2,770,742
Cannabis taxes 1.451,278 1,451.278
Franchise taxes 163,836 163,836
Other taxes 10,021 10.021
Rental income 218,408 218,408
Earings on investments 64.368 64,368
Miscellaneous 59,370 59,370
Total general revenues 6.182.782 64.368 6.247,150
Changes in net position 5.275.011 760,354 6.035,365
Net position - beginning (as restated) 17.846.659 52,556.704 Net position - ending 39.985.056 18,607.013 58.592,069
The notes to the basic financial statements are an integral part of this statement. 21 THIS PAGE IS LEFT BLANK INTENTIONALLY.
22 FUND FINANCIAL STATEMENTS
23 CITY OF FARMERSVILLE

BALANCE SHEET - GOVERNMENTAL FUNDS
JUNE 30, 2021
Special Revenue Funds
Low and
Moderate Nonmajor Total
Federal and Income Governmental Governmental
General State Grants Street Tax Housing Asset Funds Funds ASSETS
Cash and investments $ 3,936,835 $ 3,414,082 $ 91,958 $ 959,032 $ 8,401,907 Receivables:

Accounts 411,168 750,000 1,161,168
Intergovernmental 677,487 618,939 1,468,579 : 95,809 2,860,814 Due from other funds 512,635 512,635
Due from the Successor Agency 5,355 5,355
Prepaid expenses 54,329 54,329
Total assets $ 5,597.809 618.939 $ 5.632,661 91.958 § 1.054,841 $ 12,996,208

LIABILITIES
Accounts payable $ 180,762$ 59,200 $ 582,013 $ 16,237 838,212 Salaries and benefits payable 38,807 2,331 3,813 44,951 Deposits 17,138 - 17,138
Due to other funds : 86,289 512,635
- 426,346
Unearned revenue 9,953 262,936 13.920 286.809
Total liabilities _ 246,660 748.482 584,344 120,259 1.699.745

FUND BALANCES
Nonspendable:

Prepaid expenses 54,329 - - - 54,329
Restricted for:

Public safety 231,438 231,438
Community development : • .. : 99,95฿ 382,576 474,534
Capital maintenance 5,048,317 337,819 5,386,136
Assigned to:

General government 551,000 551,000
Unassigned 4.745.820 (129,543) (17,251) 4.599.026
Total fund balances 5,351.149 (129,543) 5.048.317 91,958 934,582 11.296.463 Total liabilities and fund balances $ 5.597,809 618,939 $ 5.632.661 $ 91,958 $ 1.054.841 $ 12,996,208 The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE GOVERNMENT-WIDE STATEMENT OF NET POSITION
JUNE 30, 2021
Amounts reported for governmental activities in the statement of net position are different because:

Total fund balances - governmental funds $ 11,296,463
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in governmental funds. The cost of the assets is $37,637,605 and the accumulated depreciation is $7,735,510. 29,902,095
Deferred outflows and inflows of resources are reported in the Statement of Net Position, but are not recognized in the governmental funds:

Deferred outflow of resources related to pensions 601,900 Deferred inflows of resources related to pensions (25,051) Long-term liabilities are not due and payable in the current period and, therefore, are not reported as liabilities in the funds. Long-term liabilities at year-end consist of:

Capital leases payable
Compensated absences (567,982)
Net pension liability (1,135,949)
Total long-term liabilities (1,790,351)
Net position of governmental activities $ 39,985,056
The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2021
Special Revenue Funds
Low and Nonmajor Total
Federal and Moderate Income Governmental Governmental
General State Grants Street Tax Housing Asset Funds Funds

REVENUES
Property taxes 1,500,842 1,500,842
Sales taxes 2,770,742 2,770,742
Cannabis taxes 1,451,278 1,451,278
Other taxes 182,142 182,142
Licenses and permits 107,151 107,151
Developer fees 4,819 4,819
Charges for services 310,045 586701 63,349 373,394
259445 3.593,906 622,756 5,070,808

3.484 39,445
(50,592) 35,179 (6,929)
Loan repayments 6,227 6,227
Rental income 218,408 218,408
Miscellaneous revenues 59,370 59,370
Total revenues 6,856.246 586,731 3.629,085 6.227 699,408 11,777,697

EXPENDITURES
Current:

City council 4,452 4,452
Administration 503,262 503,262
City properties 53,737 53,737
Public safety:

Law enforcement 2,316,661 312,721 2,629,382
Fire services 491,976 491,976
Animal control 74,534 74,534
Buildings, grounds and parks 423,593 423,593
Street construction and maintenance 572,595 117,729 690,324 Community development 533,867 787,228 7,342 1,328,437
Capital outlay 246,010 2.869.414 247,216 3,362,640
Debt service:

Principal 47.067 47.067
Total expenditures 4,695,159 787,228 3.442.009 685,008 9.609.404 Excess (deficiency) of revenues over
(under) expenditures 2.161.087 (200,497) 187.076 14,400 2.168.293 The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2021
(Continued)
Special Revenue Funds
Low and Nonmajor
Federal and Moderate Income Governmental Governmental
General State Grants Street Tax Housing Asset Funds

OTHER FINANCING SOURCES (USES)
Transfers in i 91 130,784
Transfers out 25,000 155,875
(155,784) (155,875)
Total other financing sources (uses) (155,693) 130,784 (91) 25,000
Net change in fund balances 2,005,394 (69,713) 186,985 6,227 39,400 2,168,293
Fund balances - beginning 3.345,755 (59,830) 4.861,332 85.731 895.182 9.128.170 Fund balances - ending 5,351,149 (129,543) 5.048.317 91.958 934,582 $ 11.296.463 The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

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, 2021
Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ 2,168,293 Capital outlays are reported in governmental funds as expenditures.

However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation expense.

In the current period, the amounts below represent the capital outlay portion that was capitalized for the government-wide financial statements:

Capital expenditures 4, 192,870
Depreciation expense (959,236)
The net effect of various transactions involving capital assets (i.e. sales, retirements, transfers, trade-ins, donations).

Disposal of assets (90,091)
Repayment of debt principal are expenditures in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position:

Payment of capital leases payable 47,067
Changes to compensated absences reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (65,630) Changes to net pension liability and pension related deferred inflows and outflows of resources do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. (18,262)
Change in net position of governmental activities $ 5,275,011 The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2021
Business-Type Activities - Enterprise Funds
Water Fund Sewer Fund Refuse Fund Total
ASSETS
Current assets:

Cash and investments $ 1,084,934 5,568,636 $ 372,824 7,026,394 Consumer receivables, net of allowance 128,565 191,722 71,374 391,661 Intergovernmental receivables 1,154.305 1,154,305
Total current assets 1,213,499 6.914,663 444,198 8.572,360 Noncurrent assets:

Restricted assets:

Cash and investments 387,002 1,776,712 2,163,714
Capital assets, net 1.858.986 26,251,670 28.110.656
Total noncurrent assets 2,245,988 28.028.382 30.274,370 Total assets 3.459,487 34,943.045 444,198 38,846,730

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows from pensions 62,297 61.011 11,930 135.238 Total deferred outflows of resources 62,297 61,011 11,930 135,238

LIABILITIES
Current liabilities:

Accounts payable 71,369 616,608 42,978 730,955
Salaries and benefits payable 8,023 7,682 2,238 17,943
Deposits 13,949 13,949
Interest payable 33.622 32,622
Retainage payable 936,151 936,151
Unearned revenue 9,773 9,773
12,861 -
Compensated absences 12,379 3,059 28,299
Loans payable 76,000 76,000
Total current liabilities 106.202 1.681.442 58,048 1,845,692 Noncurrent liabilities:

Compensated absences 51,445 49,518 12,236 113,199
Loans payable 17,923,780 17,923,780
Net pension liability 208.642 203.047 39,782 451,471
Total noncurrent liabilities 260.087 18.176.345 52.018 18.488,450 Total liabilities 366.289 19.857,787 110.066 20.334,142

DEFERRED INFLOWS OF RESOURCES
Deferred inflows from pensions 18.425 18.643 3.745 40,813 Total deferred inflows of resources 18.425 18.643 3,745 40,813

NET POSITION
Net investment in capital assets 1,858,986 7,315,739 9,174,725 Restricted for:

Debt service 751,623 : 751,623
Capital projects 387,003 1.025,089 1,412,092
Unrestricted 891.081 6,035,175 342.317 7.268.573
Total net position 3.137.070 $ 15,127,626 342,317 $ 18.607,013 The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN

NET POSITION - PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2021
Business-Type Activities - Enterprise Funds
Water Fund Sewer Fund Refuse Fund Total
Operating revenues:

Charges for services $ 1,053,854 $ 1.988,004 $ 859,038 $ 3,900,896 Operating expenses:

Personnel costs 487,041 473,277 87,222 1,047,540
Utilities 124,183 128,102 252,285
Contractual services 87,134 204,023 693499 984,656
Franchise payments 10,750 12,500 44,749 67,999
Operations and maintenance 204,175 212,167 2,451 418,793 Provision for bad debts 36,287 26,775 (1,574) 61,488
104,084 117,047 221,131
Total operating expenses 1,053,654 1,173,891 826,347 3.053,892 Operating income (loss) 200 814,113 32,691 847,004
Nonoperating revenue (expenses):

Connection fees 4,983 9,343 : 14,326
Developer fees 1,941 1,941
Investment income 13,312 47,432 3,624 64,368
Interest expense (166,217) - (166,217)
Miscellaneous (1,068) (1,068)
Total nonoperating revenues (expenses) 17.227 (107,501) 3.624 (86,650) Change in net position 17,427 706,612 36,315 760,354
Net position - beginning (as restated) 3,119.643 14.421,014 306.002 17,846,659 Net position - ending $ 3,137,070 $ 15,127,626 342.317 $ 18,607.013 The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2021
Business-Type Activities - Enterprise Funds
Water Fund Sewer Fund Refuse Fund Total
Cash Flows from Operating Activities
Cash received from customers $ 1,009,551 $ 1,917,462 $ 831,442 3,758,455 Cash payments to employees (467,353) (452,927) (85,119) (1,005,399) Cash payments to suppliers (378,707) (1,305,775) (737.863) (2.422,345) Net cash provided by (used in) operating activities 163,491 158,760 8.460 330,711 Cash Flows from Capital and Related Financing Activities Cash received from connection fees 4,983 9,343 14,326
Cash received from developer fees 1,941 1,941
Cash received from grants 4,473,791 4,473,791
Other nonoperating cash receipts (payments (1,068)
Acquisition of capital assets (4,051,602) (4,051,602)
Proceeds from long-term debt 2,494,410 2,494,410
Principal paid on long-term debt (74,000) (74,000)
Interest paid on long-term debt (133,595) (133,595)
Net cash provided by (used in) capital anc
related financing activities 3.915 2.720.288 2.724,203
Cash Flows from Investing Activities
Interest on investments 13.312 47,432 3.624 64,368
Net cash provided by (used in) investing activities 13.312 47,432 3.624 64.368 Net increase (decrease) in cash and investments 180,718 2,926,480 12,084 3,119,282 Cash and investments, July 1, 2020 1,291.218 4.418,868 360,740 6.070,826 Cash and investments, June 30, 2021 1,471,936 7.345.348 $ 372,824 9.190,108 Reconciliation of Operating Income (Loss) to Net Cash
Provided by (Used in) Operating Activities
Operating income (loss) 200 $ 814,113 $ 32,691 $ 847,004 Adjustments to reconcile operating income (loss)
to net cash provided by (used in) operating activities.

Depreciation 104,084 117,047 221,131
Bad debt expense 36,287 26,775 (1.574) 61,488
Change in Assets and Liabilities:
(Increase) decrease in consumer receivables (46,989) (70,542) (27,596) (145,127) (Increase) decrease in pension related deferred outflows of resources (2,471) (518) 926 (2,063)
Increase (decrease) in accounts payable 47,535 (748,983) 2,836 (698.612) Increase (decrease) in salaries and benefits payable 1,382 1,248 1,052 3,682 Increase (decrease) in deposits payable 2,686 2,686
Increase (decrease) in compensated absences 3,003 2,842 1,462 7,307 Increase (decrease) in net pension liability 20,784 20,591 (396) 40,979 Increase (decrease) in pension related deferred inflows of resources (3.010) (3.813) (941) (7,764)
Net cash provided by (used in) operating activities $ 163,491 158,760 3,460 330,711 The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2021
Successor
Agency
Trust Fund
ASSETS
Cash and investments - restricted $ 219,000
Total assets 219,000

LIABILITIES
Due to the General Fund 5,355
Interest payable 15,991
Loan payable - current 142,641
Loan payable - long term 1,374,033
Total liabilities 1,538,020

NET POSITION
Restricted for:

Redevelopment dissolution and other purposes $ (1,319,020) The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2021
Successor
Agency
Trust Fund

ADDITIONS
Property taxes 200,112
Total additions 200,112

DEDUCTIONS
Debt payment - interest 63,312
Total deductions 63,312
Net increase (decrease) in fiduciary net position 136,800 Net position (deficit) - beginning (1,455,820)
Net position (deficit) - ending $(1,319,020)
The notes to the basic financial statements are an integral part of this statement.

CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 - ORGANIZATION AND ACCOUNTING POLICIES
The financial statements of City of Farmersville (the City) have been prepared in conformity with generally acceptea accounting principles (GAAP) 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 most significant of the government's accounting principles are described below.

A. Reporting Entity
The City of Farmersville was incorporated in 1960 and is a general law city. The City operates under a Council- Manager form of government and provides the following services to the community: public safety (police, fire and animal control), water, sanitation (solid waste disposal and sanitary wastewater), parks and recreation, community development, public works, and general administrative services.

B. Basis of Presentation
Management's Discussion and Analysis - GASB Statement No. 34 requires that the financial statements be accompanied by a narrative introduction and analytical overview of the City's financial activities in the form of "management's discussion and analysis" (MD&A). This analysis is similar to the analysis provided in the annual reports of private-sector organizations.

Government-Wide Statements - The Statement of Net Position and the Statement of Activities display information about the primary government (the City) and its component units. These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double-counting of internal activities. These statements distinguish between the governmental and business-type activities of the City.
intergovernmental revenues, and other nonexchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties.

The Statement of Activities presents a comparison between direct expenses and program revenues for the different business-type activities of the City and for each function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Indirect expense allocations that have been made in the funds have been reversed for the statement of activities. Program revenues include (a) fees, fines, and charges paid by the recipients of goods or services offered by the programs, and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Fund Financial Statements - The Fund Financial Statements provide information about the City's funds.

Separate statements for each fund category - governmental, proprietary, and fiduciary - are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. An accompanying schedule is presented to reconcile and explain the differences in funds and changes in fund balances as presented in these statements to the net position and changes in net position presented in the government-wide financial statements.
34 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 - ORGANIZATION AND ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as nonoperating expenses.

The City reports the following major governmental funds:

General Fund - This 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 another fund Federal and State Grants Special Revenue Fund - This fund accounts for the annual federal grant that provides for development of a viable urban community by providing suitable housing, principally for low-and moderate-income residents.

Street Tax Special Revenue Fund - There are a total of seven various Street Funds for the City which includes the Surface Transportation Fund, the Gas Tax Fund, the Transportation Development Act Fund, the Measure R Fund, and the Road Maintenance and Rehabilitation Act (SB1) Fund as the main sources of income and are combined for reporting purposes. All the revenue received in these funds is for the repair and construction of roads within the City. All the revenue received in these funds is for the repair and construction of roads within the cities.

Low and Moderate Income Housing Asset Special Revenue Fund - This fund accounts for housing assets related to the Low and Moderate Income Housing Program retained by the City following the dissolution of the Farmersville Redevelopment Agency on February 1, 2012.

The City has three enterprise funds, the Water, Sewer and Refuse, which are used to account for operations that are tinanced and operated in a manner similar to a private business enterprise. In an Enterprise Fund, the intent of the City Council is that the costs (expenses, including depreciation) of providing services to the general public, on a continuing basis, be financed or recovered primarily through user charges.

The City reports the following major proprietary fund types:

Water Fund - Accounts for financial activity of the water utility.

Sewer Fund - Accounts for financial activity of the sewage collection and wastewater treatment utility.

Refuse Fund - Accounts for financial activity of the refuse collection and disposal utility.

The City reports the following fiduciary fund types:

Successor Agency Trust Fund - Accounts for the assets and liabilities of the former Redevelopment Agency and its allocated revenue to pay estimated installment payments of the enforceable obligations until the obligations of the former Redevelopment Agency are paid in full and assets have been liquidated. 35 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 - ORGANIZATION AND ACCOUNTING POLICIES (Continued) C. Measurement Focus, Basis of Accounting
Government-Wide, Proprietary, and Fiduciary Fund Financial Statements - The government-wide, proprietary, and fiduciary fund financial statements are reported using the economic resources measurement tocus. The government-wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.

Governmental Fund Financial Statements - Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after year-end. Property taxes, sales taxes, cannabis taxes, franchise taxes, licenses, and interest are considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases are reported as other financing sources.

D. Assets, Liabilities, Deferred Outflows/Inflow of Resources, and Net Position/Fund Balance Cash and Cash Equivalents
Under the City's cash management program, cash in excess of operating requirements from all funds is pooled with the purpose of maximizing interest through investment activities. Interest income on pooled investments is allocated on the end-of-month balance in each fund included in the pools.

For purposes of the statement of cash flows, the City considers all highly liquid investments with a maturity of three months or less when purchased to be cash and cash equivalents.

Property Tax Calendar
Property tax revenue is recognized when measurable and available. The assessment, levy and collection of fiscal year are "available" and, therefore, recognized as revenue.

Secured and unsecured property taxes are levied based on the assessed value as of January 1, lien date, of the 36 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 - ORGANIZATION AND ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued)
Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the "sternd are neered i as elable often otherent portion or need one or ero , interfund advances receivable/pavable" balances between funds are reported as "due to/from other funds".

Advances between funds, as reported in the fund financial statements, are offset by a nonspendable fund balance in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

Proprietary Fund receivables are shown net of an allowance for uncollectible accounts. Allowances of uncollectibles were $34,456 for Water utility charges, $83,311 for Sewer utility charges, and $27,207 for Refuse utility charges as of June 30, 2021. Utility customers are billed monthly.

Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., street system landscaped area, etc.), are reported in the applicable governmental or business-type activities columns in the are valued at estimated fair market value on the date received. Gains or losses on assets at retirement or disposal are recorded in the same fiscal year the asset is retired. Renewals and betterments are capitalized when purchased. Maintenance and repairs are charged to expense when the services are rendered Depreciation is recorded on a straight-line basis over the useful lives of the asset as follows:

Buildings and Improvements 25-35 years
Equipment and Vehicles.. .7-20 years
Utility System... 30-75 years
Infrastructure... ...40 years
Investment Valuation
The City has adopted GASB statement No. 72, Fair Value Measurement and Application; investments are measured at fair value on a recurring basis. Recurring fair value measurements are those that GASB Statement require or permit in the statement of net position at the end of each reporting period.

Compensated Absences
City employees accumulate vacation pay in varying amounts as services are provided. All outstanding vacation pay is payable upon termination of employment. In the governmental funds, the amount of vacation pay recognized during the year is the amount liquidated with expendable available financial resources. In the Proprietary Funds, the amount of vacation pay recognized is the amount earned during the year. 30% of their accumulated sick leave at the time of termination. Unused sick leave is added to the creditable service period for calculation of retirement benefits when an employee retires. Accumulated vacation and compensated time are accrued, as appropriate, for all funds. 37 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 - ORGANIZATION AND ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued)
Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City of Farmersville's California Public Employees' Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan's fiduciary net position have been determined on the same basis as they are reported by CaPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Unearned Revenue
Unearned revenue is that for which asset recognition criteria have been met, but for which revenue recognition criteria have not been met. The City typically records intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred).

Unavailable Revenue
In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations.

Net Position
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position is classified in the following categories:

Net investment in capital assets - This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce this category.

Restricted net position - This category represents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted net position - This category represents net amounts that do not meet the criteria for "restricted" or "net investment in capital assets".

When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted first, and then unrestricted resources as they are needed.
38 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 - ORGANIZATION AND ACCOUNTING POLICIES (Continued) D. Assets, , Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance (Continued)
Fund Balances
The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in governmental fund financial statements are as follows:

Nonspendable Fund Balance - Amounts cannot be spent either because they are in nonspendable form (such as inventory or prepaid expense, and long-term loans and notes receivable) or because they are legally or contractually required to be maintained intact (such as principal of a permanent fund).

Restricted Fund Balance - Amounts with external constraints placed on the use of these resources (such as debt covenants, grantors, contributors, or laws or regulations of other governments, etc.) or imposed by law through constitutional provisions or enabling legislation.

Committed Fund Balance - Amounts that can only be used for specific purposes pursuant to constraints imposed by City Council, the City's highest level of decision-making authority, through an ordinance or resolution. These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified uses through the same type of formal action taken to establish the commitment.

Assigned Fund Balance - Amounts that do not meet the criteria to be classified as restricted or committed but that are intended to be used for specific purposes. Intent is expressed by the City Council or its designee and may be changed at the discretion of the City Council or its designee. For all governmental funds other than the General Fund, any remaining positive amounts not classified as nonspendable, restricted or committed must be designated as assigned fund balance.

Unassigned Fund Balance - These are either residual positive net resources of the General Fund in excess of what can properly be classified in one of the other four categories, or negative balances in all other funds.

When expenditures are incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) fund balances are available, the City's policy is to first apply restricted fund balance. When expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the City's policy is to first apply committed fund balance, then assigned fund balance, and finally unassigned fund balance.

Minimum Fund Balance Policy
The City's budget and Fiscal Policy requires the City to strive to maintain a General Fund operating cash balance equal to approximately 25% of the three-year moving average of the General Fund's actual revenue received. 39 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 - ORGANIZATION AND ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflow of Resources, and Net Position/Fund Balance (Continued) Encumbrances
The City does not use encumbrance accounting.

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles 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 expenditures (expenses) during the reporting period. Actual results could differ from those NOTE 2 - DEPOSITS AND INVESTMENTS
The City maintains a cash investment pool that is available for all funds. Each fund type balance in the pool is reflected on the combined balance sheet as cash and investments. The City follows the practice of pooling cash and investments of all funds. Interest income earned on pooled cash and investments is allocated monthly to the various funds based on the average daily cash and investment balances.

A. Summary of Deposits and Investments
Cash and investments at June 30, 2021 are classified in the accompanying financial statements as follows:

Government-Wide
Statement of Net Position
Governmental Business-Type Fiduciary
Activities Activities Funds Total
Cash and investments $ 8,401,907 $ 7,026,394 $ $ 15,428,301 Restricted cash and investments 2,163,714 219,000 2.382.714 Total cash and investments $ 8,401,907 $ 9,190,108 $ 219,000 $17,811.015 Cash and investments consist of the following as of June 30, 2021:

Cash on hand $ 5,000
Deposits with financial institutions 4,747,390
Investments 13,058,625
Total cash and investments $ 17,811,015
40 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 2 - DEPOSITS AND INVESTMENTS (Continued)
B. Investments Authorized by the California Government Code and the City's Investment Policy The investment policy of the City is consistent with guidelines set forth under State of California Government Code Section 53601 and serves to maximize investment income consistent with safe and prudent investment practices. All surplus funds are managed by the City Manager in compliance with the Statement of Investment Policy adopted by the City Council, which delegates to the City Manager the authority to invest City funds and to deposit securities. All investments are carried at fair value in accordance with GASB Statement No. 72.

Under provision of the City's investment policy, and in accordance with Section 53601 of the California Government Code, the City may invest in the following types of investments:

Securities of the U.S. Government, or its agencies
Certificates of Deposit (or Time Deposits) placed with commercial banks and/or savings and loan companies
Negotiable Certificates of Deposit
Bankers' Acceptances
Commercial Paper
Local Agency Investment Fund Deposits (State Pool)
Passbook Savings Account Demand Deposits
Repurchase Agreements
Reverse Repurchase Agreements
Small Business Administration Loans
All City investment activities were within State statutes and the City's investment policy.

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. The City generally manages its interest rate risk by holding investments to maturity.

Information about the sensitivity of the fair values of the City's investments to market interest rate fluctuations is provided by the following table that shows the maturity date of each investment:

Remaining Maturity (in Months
12 Months or 13 to 24 25 to 6( More than 60
Investment Type Total Months Months Months
Local Agency Investment Fund $ 4,305,139 $ 4,305,139
CSJVRMA Pool 3,679,782 3,679,782 :

Money Market 1,776,078 1,776,078 :

Certificates of Deposits 2,800,571 251,888 759.710 1.788.973 Federal Agency Securities:

Federal National Mortgage Association 497,055 497,055
Total $ 13.058.625 $ 10.012.887 759.710 $ 1,788,973 497.055 41 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 2 - DEPOSITS AND INVESTMENTS (Continued)
D. 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 Governmen Code, the City's investment policy, or debt agreements, and the actual rating as of year-end for each investmen type.

Rating as of Year-End
Investment Type Total AAA Not Rated
Local Agency Investment Fund $ 4,305,139 $ $ 4,305,139
CSJVRMA Pool 3,679,782 3,679,782
Money Market 1,776,078 1,776,078
Certificates of Deposits 2,800,571 2,800,571
Federal Agency Securities:

Federal National Mortgage Association 497,055 497.055
Total $ 13,058,625 $ 497,055 $ 12,561,570
E. Concentration of Credit Risk
Concentration of credit risk is the risk of loss attributed to the concentration of the government's investment in a Single issuer. The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. As of June 30, 2021, the City did not have investment in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of the total City's total investments.

F. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The 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, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market 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. The City may and has waived collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation.

The carrying amounts of the City's cash deposits totaled $4,747,391 at June 30, 2021. Bank balances were $5,078,947, the total amount of which was insured and/or collateralized with securities held by the pledging financial institutions in the City's name.
42 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 2 - DEPOSITS AND INVESTMENTS (Continued)
F. Custodial Credit Risk (Continued)
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 hat are in the possession of another party. The California Government Code and the City's investment policy d not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. Witl respect to investments, custodial credit risk generally applies only to direct investments in marketable securities.

Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).

As of June 30, 2021, there were no investments that were required to be identified by GASB Statement No. 40 in relation to custodial credit risk.

G. Local Agency Investment Fund
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight to the Treasurer of the State of California. LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State Treasurer's Office audits the fund annually. The City's investments with LAIF at June 30, 2021 included a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments included the following:

Structured Notes - These are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.

Asset-Backed Securities - These are the bulk of mortgaged-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables.

As of June 30, 2021, the City had $4,305, 139 invested in the LAIF, which was reported at fair value.

H. Central San Joaquin Valley Risk Management Authority The City maintains an investment of $3,610,641 in the Central San Joaquin Valley Risk Management Authority (CSJVRMA) Pool as of June 30, 2021. The total amount invested by all participants in the pool is $149, 134,521.

The value of the pool shares which may be withdrawn is determined on an amortized cost basis, which is different than the fair value of the City's portion in the pool. The fair value of the City's share of the pool is determined monthly and is $3,679,782 as of June 30, 2021. The pool is not registered with the Securities Exchange Commission; however, it is managed by a registered investment advisor. Participation in the pool is voluntary.

The pool's average maturity is 2.88 years and the average rating is AA/Aa1. The pool consists of 57% Securities of U.S. Government Agencies, 20% U.S. Corporate Obligations and 23% other. The pool complies with the City's investment policy.
43 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 2 - DEPOSITS AND INVESTMENTS (Continued)
I. Investment Valuation
Investments, including derivative instruments that are not hedging derivatives, are measured at fair value on a recurring basis. Recurring fair value measurements are those that Government Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset's fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investments' fair value measurements are as follows at June 30, 2021:

Fair Value Measurements
Level 1 Level 2 Level 3
Investments by Fair Value Level Fair Value Inputs Inputs Inputs Certificates of Deposit $ 2,800,571 $ $ 2,800,571 $
Federal Agency Securities 497,055 497,055

3.297,626 $ $ 3.297.626 $
Unclassified Investments
Local Agency Investment Fund 4,305,139
SJVRMA Pool 3,679,782
Money Market Funds 1.776,078
9,760,999
Total Investments 513,058,625
Certificates of deposit are valued based on the rates currently offered for deposits of similar remaining maturities.

Federal agency securities are valued using a matrix pricing technique that values securities based on their relationship to benchmark quoted prices.

NOTE 3 - LOAN RECEIVABLE / UNAVAILABLE REVENUE
A. Forgivable Loans
The grant funds expended for rehabilitation under the Community Development Block Grant Program are recorded as expenditures in the year the loans are made to participants, even though the amounts will be recovered as the loans are repaid. The City maintains detailed records of these loans and records loan principal and interest payments as program revenues in the year such payments are received. Loans recorded as receivable are "performing" loans with monthly/annual activity.

Deferred payment loans receivable under the Community Development Block Grant, HOME Investment Program, and CalHOME Programs are not required to be paid back until the participating homeowner sells, transfers title to the rehabilitated property, or discontinues residence in the dwelling at which time the full amount of the deferred loan is due. Additionally, loans to developers of apartments that cater to low and moderate income occupants are not required to be paid back in excess of residual revenue collected for up to 55 years, of which the City has determined in a previous fiscal year that based on the circumstances of the lenders, will not be paid back once repayment of the loan becomes due. Deferred payment loans are "non-performing loans" and are not recorded as receivable or unavailable revenue.
44 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 3 - LOAN RECEIVABLE / UNAVAILABLE REVENUE (Continued) A. Forgivable Loans (Continued)
Nonperforming loans consisted of the following as of June 30, 2021:

On October 1, 2004, Farmersville Redevelopment Agency loaned Farmersville Park Creek Associates the amount of $100,000 for acquisition of real property and construction of forty-seven units of affordable housing for families and one unit for a resident manager.

The agreement specified that the loan will be repaid in thirty years. with interest equal to 1% per annum. The City has determined that this loan will be uncollectible. $ 102,000
On August 20, 2009, Farmersville Redevelopment Agency loaned Farmersville Gateway Associates the amount of $200,000 for acquisition of real property and construction of forty-seven units of affordable housing for families and one unit of a resident manager.

The agreement specified that the loan will be repaid in thirty years, with interest equal to 1% per annum. The City has determined that this loan will be uncollectible. 204,975
On February 1, 2010, the City entered into a promissory note with Farmersville Senior Associates to provide a loan of $1,900,000, vhich Farmersville Senior Associates can drawdown as needed The loan is due in fifty-five vears at 5% interest and will be repaic from residual receipts generated by the project. The City has determined that this loan will be uncollectible. 1,900,000 The City administers a home buyer and housing rehabilitation loan program funded with Community Development Block Grant funds, Home Investment Partnership Program funds, CalHOME funds, and program income received from the collection of prior loans. Under these programs, individuals with incomes below certain levels are eligible to receive low interest loans for the purchase of a home or rehabilitation work on their homes. These nonperforming loans are secured by deeds of trust on the related properties. 9,889,878 The City administered a housing rehabilitation loan program funded by the former Community Redevelopment Agency. Under this program, individuals with incomes below certain levels were eligible to receive low interest loans for rehabilitation work on their homes.

These nonperforming loans are secured by deeds of trust on the rehabilitated properties. 290,315
Total non-performing loans receivable $ 12,387,168
45 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 4 - INTERFUND TRANSACTIONS
A. Interfund Loans Receivable and Payable
Interfund loans receivable and payable consisted of the following at June 30, 2021:

Due
From To
Major Funds:

General Fund $ 517,990 $
Federal and State Grants Special Revenue Fund - 426,346 Nonmajor Funds:

Park Development Special Revenue Fund 81,019
Maintenance District Special Revenue Fund : 5,270
Successor Agency Trust Fiduciary Fund 5,355
Total $ 517,990 517,990
The balances totaling $517,990 due to the General Fund from the above listed special revenue funds and the Successor Agency Trust Fiduciary Fund represents short-term borrowing resulting from a temporary need for additional cash. This amount is expected to be repaid shortly after the end of the fiscal year.

B. Transfers in/Transfers Out
The following schedules summarized the City's transfer activity for the year ended June 30, 2021:

Transfers
In Out
Major Funds:

General Fund $ 91 $ 155,784
Federal and State Grants Special Revenue Fund 130,784
Street Tax Special Revenue Fund -
Nonmajor Funds:

Maintenance District Special Revenue Fund 25,000
Total 155,875 $ 155,875
Transfers were made from the General Fund to the Federal and State Grants Special Revenue fund and Maintenance District Special Revenue Fund to cover the costs of various capital projects. 46 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 5 - CAPITAL ASSETS
A summary of capital assets activity for governmental activities for the year ended June 30, 2021 is as follows:

Balances Balances
June 30, 2020 Acquisitions Dispositions June 30, 2021
Governmental Activities:

Nondepreciable assets:

Land $ 1,895,062 $ 30,756 $ - $ 1,925,818
Infrastructure in progress 2.211,565 3.751.637 (3.434,352) 2,528,850 Total nondepreciable assets 4.106.627 3.782.393 (3.434,352) 4,454,668 Depreciable assets:

Buildings and improvements 6,805,675 111,060 6,916,735
Vehicles, machinery and equipment 2,636,270 278,366 (625,514) 2,289,122 Infrastructure 20.521.677 3.455.403 23,977.080
Total depreciable assets 29.963.622 3.844,829 (625.514) 33,182.937 Less accumulated depreciation for:

Buildings and improvements 2,644,329 217,849 2,862,178
Vehicles, machinery and equipment 1,851,118 157,429 (535,423) 1,473,124 Infrastructure 2,816,250 583,958 3.400.208
Total accumulated depreciation 7.311.697 959,236 (535,423) 7.735.510 Depreciable assets, net 22.651.925 2.885.593 (90.091) 25.447.427 Government activities capital assets, net $ 26,758.552 $ 6.667,986 § (3.524,443) $ 29.902,095 A summary of capital assets activity for business-type activities for the year ended June 30, 2021 is as follows:

Balances Balances
June 30, 2020 Acquisitions Dispositions June 30. 2021
Business-Type Activities:

Nondepreciable assets:

Land $ 960,435 $ - $ $ 960,435
Construction in progress 19.436,940 4.214,300 (501,459) 23.149,781 Total nondepreciable assets 20,397,375 4.214,300 (501,459) 24,110,216 Depreciable assets:

Buildings and improvements 149,461 149,461
Vehicles, machinery and equipment 1,287,812 : (234,234) 1,053,578 Utility transmission structures 6.339,818 501,459 6.841.277 Total depreciable assets 7.777.091 501.459 (234,234) 8.044.316 Less accumulated depreciation for:

Buildings and improvements 87,986 4,728 92,714
Vehicles, machinery and equipment 878,479 45,239 (234.234) 689,484 Infrastructure 3.090.514 171,164 3.261.678
Total accumulated depreciation 4.056,979 221.131 (234,234) 4.043,876 Depreciable assets, net 3.720,112 280.328 4.000,440
Business-type activities capital assets, net $ 24,117.487 $ 4.494.628 (501,459) $ 28.110.656 47 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 5 - CAPITAL ASSETS (Continued)
Depreciation expense was charged to the following functions on the statement of activities:

Governmental Activities:

Administration $ 60,416
Public safety - law enforcement 89,461
Public safety - fire services 20,386
Public safety - animal control 3,447
Street construction and maintenance 521,549
Building, grounds and parks 70,912
Community development 173,818
City properties 19,247
Business-Type Activities:

Water 104,084
Sewer 117,047
Total $ 1,180,367
NOTE 6 - DEFERRED OUTFLOWS/INFLOWS OF RESOURCES
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City has pension related items that qualify to be report as deferred outflows of resources. The pension related deferred outflows of resources are described in detail in Note 9.

In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows ot resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance 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 pension related items that qualify to be report as deferred outflows of resources. The pension related deferred outflows of resources are described in detail in Note 9.

NOTE 7 - COMPENSATED ABSENCES
As described in Note 1, under certain circumstances and according to the negotiated labor agreements, City employees are allowed to accumulate annual leave. The annual leave amount is accrued and accounted as compensated absences in the government-wide and proprietary fund statements.

As shown in the table below, the long-term portion of this debt amounts to $454,386 for governmental activities and $113,199 for business-type activities at June 30, 2021. These amounts are expected to be paid in future In prior years, compensated absences have been liquidated primarily by the General Fund and the proprietary funds. The total amount outstanding at June 30, 2021 was $567,982 for governmental activities and $141,498 for business-type activities.

Balances Balances Due Within
June 30, 2020 Additions Deletions June 30, 2021 One Year Governmental Activities 502,352 300,420 $ (234,790) 567,982 $ 113,596 Business-Type Activities $ 134,191 $ 98,360 $ (91,053) $ 141,498 $ 28,299 48 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 8 - LONG-TERM DEBT
Long-term debt reported in the governmental activities at June 30, 2021 was comprised of the following:

Police Vehicle Lease
On January 23, 2020, the City leased three police vehicles from the Municipal Finance Corporation for $145,000, bearing an interest rate of 3.5% payable quarterly beginning in May 7, 2020, with final payment due on February 7, 2023. The balance of the lease at June 30, 2020 was 133,487. The lease agreement is secured by the leased vehicles and includes a provision whereby in an event of default the City will return the leased vehicles to the Annual debt service requirements to maturity of the police vehicle leases are as follows:

Balance Due Within
June 30, 2020 Issued Retired June 30, 2021 One Year
Direct Borrowing:

Police vehicle lease $ 133,487 (47,067) 86.420 48,737
Total governmental activities $ 133.487 (47,067) 86,420 48,737 The following is a schedule of the future estimated minimum payments related to the police vehicle leases at June Fiscal Years
Ending June 30 Principal Interest Total
2022 48,737 2,390 51,127
2023 37,683 661 38,344
Total $ 86,420 3.051 $ 89,471
Long-term debt reported in the business-type activities at June 30, 2021 was comprised of the following:

State Water Resources Control Board Loan
In July 2014, the City entered into an agreement with the State Water Resources Control Board (Lender) for $12,683,881 bearing an interest rate equivalent to 1.90%, payable on October 31, 2017. On November 19, 2018, the City signed an amendment to the original contract, increasing the loaned up-to amount to $13,215,780 and extending the payable date of the loan to September 1, 2021. The agreement reimburses the City for allowable expenses in the form of a loan that were incurred as a result of the construction of the Wastewater Treatment Plant. Contingent upon the City's performance of obligations under the agreement, the lender has agreed to Payment a did analy or serener 1 or aca y forgive $2,224, 189 of the principal due, which has not been considered in the balance owed as of June 30, 2021.

Payments are due annually on September 1 of each year. There is no current portion as repayment of the loan begins one year after completion of the project and future debt service payments will be determined upon completion of the related project.
49 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 8 - LONG-TERM DEBT (Continued)
Certificates of Participation
In October 2018, the City entered into a Certificate of Participation agreement (COP) with the Public Property Financing Corporation of California (Corporation) in connection with the United States Department of Agriculture Water & Waste Disposal Loan & Grant program. ( The agreement reimburses the City for allowable expenses in the form of a loan that were incurred as a result of the construction of the Wastewater Treatment Plant. The loan not-to-exceed amount of $5,000,000, of which the City has drawn the entire available amount as of June 30, 2020, is repayable over a 50-year period beginning at the loan closing. The certificate of participation requires semi-annual payments on October 1 and April 1 of each year, bearing an interest rate equivalent to 2.75%. The outstanding loan balance as of June 30, 2020 was $4,858,000. The COP includes a provision whereby if the City defaults on any other debt instrument or other obligation, the Corporation, at its discretion, may declare all or any part of the COP immediately due and payable.

Annual debt service requirements to maturity of the business-type activities debt balances are as follows:

Balance
June 30, 2020 Balance Due Within
(Restated) Issued Retired June 30, 2020 One Year
Direct Placement:

State Water Resources Control
Board Loan $ 10,721,370 $ 2,494,410 $ - $ 13,215,780 $
Certificates of Participation 4,858,000 (74,000) 4,784,000 76.000 Total business-type activities $ 15,579,370 § 2,494.410 $ (74,000) § 17,999,780 76,000 Annual debt service requirements to maturity of the business-type activities debt balances are as follows:

Fiscal Years
Ending June 30 Principal Interest Total
2022 76,000 131,560 207,560
2023 78,000 129,470 207,470
2024 80,000 127,674 207,674
2025 83,000 125,125 208,125
2026 85,000 122,842 207,842
2027-2031 461,000 578,181 1,039,181
2032-2036 527,000 511,455 1,038,455
2037-2041 604,000 434,564 1,038,564
2042-2046 692,000 346,773 1,038,773
2047-2051 792,000 246,244 1,038,244
2052-2056 907,000 131,125 1,038,125
2057-2058 399,000 16,528 415,528
Total 784,00 $ 2,901.541 $ 7,685,541
50 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 9 - PENSION PLAN
A. General Information about the Pension Plans
Plan Description - All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing Multiple-Employer Plan (Plan) administered by the California Public Employees' Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or satety risk pools. The City of Farmersville's (City) sponsors five rate plans (two miscellaneous and three safety.) Benefit provisions under the Plan are established by State statute and City resolution.

CaPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CaPERS website.

Benefits Provided - CaPERS provides service retirement and disability benefits, annual cost of living 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 the Plan are applied as specified by the Public Employees' Retirement Law.

The rate plan provisions and benefits in effect at June 30, 2021 are summarized as follows:

Miscellaneous
1st Tier PEPRA
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2% @60 2% @62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 63 52 - 67
Monthly benefits, as a % of annual salary 1.092% to 2.418% 1.0% to 2.5% Required employee contribution rates 7% 6.75%
Required employer contribution rates 8.794% 7.732%p
Safety
1st Tier PEPRA
Prior to On or after
Hire Date January 1, 2013 January 1, 2013
Benefit formula 2% @55 2% @57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 50-57
Monthly benefits, as a % of annual salary 1.426% to 2.0% 1.426% to 2.0% Required employee contribution rates 7% 10.0%
Required employer contribution rates 14.810% 11.114%
Beginning in fiscal year 2016, CaPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability. The dollar amounts are billed on a monthly basis. The City's required contribution for the unfunded liability was $94,948 for the fiscal year ended June 30, 2021. 51 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 9 - PENSION PLAN (Continued)
A. General Information about the Pension Plans (Continued) Contributions - Section 20814(c) of the California Public Employees' Retirement Law 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. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CaPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions.

The City's contributions to the Plan recognized as a part of pension expense for the year then ended June 30, 2021 were $295,827.

B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $1,587,420.

The City's net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019, rolled forward to June 30, 2020, using standard 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 Plan as of June 30, 2019 and 2020 was as follows:

Proportion - June 30, 2019 0.0135%
Proportion - June 30, 2020 0.0146%
Change - Increase (Decrease) 0.0011%
For the year ended June 30, 2021, the City recognized a pension expense of $518,021. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to the measurement date $ 468,607 $ Changes of Assumptions 8,201
Differences between actual and expected experience 103,159 Net differences between projected and actual earnings on plan investments 40,612
Change in employer's proportion 106,248 11.218
Differences between the employer's actual contributions and the employer's proportionate share of contributions 18.512 46,445 Total $ 737,138 $ 65,864
52 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 9 - PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
$468,607 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, 2021. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized Years Ending
June 30
2022 $ 61,502
2023 75,438
2024 45,861
2025 19,866
2026
Therafter :

C. Actuarial Assumptions
The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method Entry- Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.75%
Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return 7.15% ('
Derived using CaPERS'
Mortality Membership Data for all Funds?)
(1) Net of pension plan investment expenses, including inflation (2) The mortality table was developed based on CaPERS specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016.

The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2017 valuation were based on the results of December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experiences Study can be found on the CaPERS website.

CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 9 - PENSION PLAN (Continued)
D. Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
market return expectations as well as the expected PERF cash flows. Using historical returns of all the funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short- term and long-term, the present value of benefits was calculated for each 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 equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The expected real rates of return by asset class are as follows:

New Strategic Real Return Real Return
Asset Class (a) Allocation Years 1-10(b) Years 11+ (s)
-
Global Equity 50.0% 4.80% 5.98%
Fixed Income 28.0% 1.00% 2.62%
Inflation Assets 0.0% 0.77% 1.81%
Private Equity 8.0% 6.30% 7.23%
Real Assets 13.0% 3.75% 4.93%
Liquidity 1.0% 0.00% -0.92%
Total 100.0%
(a) In the CaPERS CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities. (b) An expected inflation of 2.00% used for this period (c) An expected inflation of 2.92% used for this period 54 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 9 - PENSION PLAN (Continued)
D. Discount Rate (Continued)
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-percentage point lower or 1-percentage point higher than the current rate:

Discount Rate - 1% Current Discount Rate Discount Rate +1%

6.15% 7.15% 8.15%
$ 2,771,952 $ 1,587,420 $ 612,221
E. Pension Plan Fiduciary Net Position
Detailed information about each pension plan's fiduciary net position is available in the separately issued CaPERS financial reports.

F. Payable to the Pension Plan
The City did not have an outstanding amount of contributions payable to the pension plan at the year ended June 30, 2021.

NOTE 10 - RISK MANAGEMENT
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.

Each member city self-insures a portion of each of its claims, which for Farmersville is the first $25,000 of each claim (occurrence) in the liability program and $50,000 in the workers' compensation program. If a claim exceeds a member's retained limit, the amount exceeding the retained limit is distributed to the pool layers above the city's retained limit, and that cost is shared amongst the members with the various pool layers.

For the Liability Program, the CSJVRMA's risk sharing pool covers the first $1,000,000 of each claim. The CSJVRMA participates in an excess pool, the California Affiliated Risk Management Authorities (CARMA) that provides excess liability coverage in excess of $1,000,000. CARMA's risk sharing pool covers the first $4,000,000 of each claim and CARMA purchases a combination of reinsurance and excess insurance through Allied World National Assurance Company for a total of $39,000,000 in coverage.

For the Workers' Compensation Program, the CSJVRMA's risk sharing pool covers the first $500,000 of each claim. The CSJVRMA purchases excess workers' compensation coverage through the Local Agency Workers' Compensation Excess JPA (LAWCX) for the amount in excess of $500,000. LAWCX's risk sharing pool covers the first $5 million of each claim, and LAWCX purchases a combination of reinsurance and excess insurance through PRISM (previously CSAC-EIA) with statutory limits The Central San Joaquin Valley Risk Management Authority is a consortium of fifty-four (54) cities in the San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500 et. Seq. The Central San Joaquin Valley Risk Management Authority is governed by a Board of Directors, which meets three times per year, and consists of one member appointed by each member city. A management group employed by CSJVRMA handles the day-to-day business.
55 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 10 - RISK MANAGEMENT (Continued)
The summary financial position and results of operations for CSJVRMA, as of June 30, 2021, is presented as follows:

Total assets $ 150,621,596
Total liabilities 129.774,819
Total net position $ 20,846,777
Revenues $ 55,391,674
Expenses 54,309,239
Change in net position $ 1,082,435
At the terminations of the joint venture agreement and after all claims have been settled, any excess or deficit will be divided among the cities in proportion to the aggregate amount of contribution made by each.

NOTE 11 - COMMITMENTS AND CONTINGENCIES
There are various claims and legal actions pending against the City for which no provision has been made in the financial statements. In the opinion of the City Attorney and City Management, liabilities arising from these claims and legal actions, if any, will not be material to these financial statements.

The City participates in grant programs which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the City has not complied with the rules and regulations governing the grants, refunds of any money received may be required and the collectability of any related receivable may be impaired. In the opinion of the City, there are no significant contingent liabilities relating to compliance with the rules and regulations governing the respective grants; therefore, no provision has been recorded in the accompanying combined financial statements for such contingencies.

On March 11, 2020, the World Health Organization declared the outbreak of coronavirus (COVID-19) a pandemic.

Accordingly, some functions of the City's operations have been limited to protect the health and safety of its employees. The financial impact that could occur as a result of the pandemic is unknown at this time.

NOTE 12 - SUCCESSOR AGENCY TRUST FUND
On January 17, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with Assembly Bill 1X26 (the Bill") which dissolved all redevelopment agencies in the State of California.

Under the control of an oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution of the redevelopment agency (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). uccessor agencies are only allocated revenue in the amount that is necessary to pay estimated annual stallment payments on enforceable obligations of the former redevelopment adencv until all enforceabl obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

After the date of the dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust fund) in the financial statements of the City. 56 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 12 - SUCCESSOR AGENCY TRUST FUND (Continued)
A. Long-Term Debt
Long-term debt reported in the Successor Agency Trust Fund at June 30, 2021 was comprised of the following:

Balance Balance Due Within Than One
June 30, 2020 Issued Retired June 30, 2021 One Year Year -
USDA Loan $ 1,653,385 $ (136.711) $ 1,516.674 $ 142,641 $ 1,374,033 Total long-term debt § 1,653,385 § (136,711) $ 1,516,674 142,641 $ 1,374,033 B. USDA Loan
On August 11, 2009, the Farmersville Redevelopment Agency entered into loan agreement with the United State Jepartment of Agriculture (the USDA) for construction of a community center and is secured by future propert tax revenues. The loan not-to-exceed amount is $2,971,200 and the loan will be repayable over a period not to exceed 30 years from the date of loan closing at the intermediate interest rate of 4.375%. The first interest installment is due no later than one full year from the date of loan closing. The outstanding loan balance as of June 30, 2021 was $1,653,385. The agreement includes default provisions whereby if the Agency defaults on any other debt instrument or other obligation, the bond holders, at their discretion, may declare all or any part of the loan, including any accrued interest, immediately due and payable.

Annual debt service requirements to maturity of the USDA Loan are as follows:

Fiscal Years
Ending June 30, Principal Interest Total
2022 $ 142,641 $ 60,667 $ 203,308
2023 148,809 54,961 203,770
2024 155,222 49,009 204,231
2025 161,893 42,800 204,693
2026 168,830 36,324 205,154
2027-2030 739,279 74,821 814,100
Total $ 1.516.674 § 318,582 $ 1,835,256
NOTE 13 - DEFICIT FUND BALANCE
The following funds contained a deficit fund balance or net position as of June 30, 2021. Future revenues or transfers from other funds are expected to offset these deficits.

Governmental Funds
Federal and State Grants Special Revenue Fund $ 129,543 Maintenance District 12,870
Drug Enforcement Fund 4,381
57 CITY OF FARMERSVILLE

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 14 - FUND CONSOLIDATION AND RECLASSIFICATION
A. Evidence Holding Fund and Livescan Fund
During the current fiscal year, management determined that the Evidence Holding Fund and Livescan Fund were previously incorrectly classified as an agency fund. Rather, due to the nature of the activity of this fund, the City determined it would be more appropriately classified within the General Fund. Accordingly, all assets and liabilities in this fund are now being reported in the City's General Fund. The total effect to the General Fund's tund balance and governmental activities as a result of this adjustment was an increase of $1,863.

NOTE 15 - RESTATEMENT OF BEGINNING NET POSITION
A. Prior Period Adjustments
eginning net position of the Business-Type Activities in the Government-Wide Statement of Activities and of th ewer Enterprise Fund have been restated to record a prior period adjustment as presented in the reconciliatic Government-Wide Enterprise Fund
Business-Type
Activities Sewer Fund
Net position, June 30, 2020, as previously reported $ 14,070,848 $ 10,645,203 Prior period adjustment:

Overstatement of long-term debt 3,775,811 3,775,811
Net position, July 1, 2020, as restated $ 17,846,659 $ 14.421,014 58 REQUIRED SUPPLEMENTARY INFORMATION
59 CITY OF FARMERSVILLE

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2021
Original Final Variance with
Budget Budget Actual Final Budget
-

REVENUES
Property taxes $ : 1,405,323 $ 1,470,942 $ 1,500,842 $ 29,900 Sales taxes 1,561,000 2,340,000 2,770,742 430,742
Cannabis taxes 1,020,000 1,020,000 1,451,278 431,278
Other taxes 137,000 160,000 182,142 22,142
Licenses and permits 86,540 86,540 107,151 20,611
Charges for services 259,317 189,533 310,045 120,512
Intergovernmental 15,000 225,529 267,415 41,886
Fines and penalties 18,500 18,500 39,445 20,945
Investment income 10,325 10,325 (50,592) (60,917)
Rent 188,080 218,421 218,408 (13)
Miscellaneous revenue 10,000 10,000 59,370 49,370
-
Total revenues 4.711,085 5.749,790 6.856,246 1,106,456
-

EXPENDITURES
Current:

City council 15,000 15,000 4,452 10,548
Administration 569,530 601,497 503,262 98,235
City properties 49,200 49,200 53,737 (4,537)
Public safety:

Law enforcement 2,182,312 2,348,552 2,316,661 31,891
Fire services 462,655 464,896 491,976 (27,080)
Animal control 73,865 73,865 74,534 (669)
Buildings, grounds and parks 229,095 329,095 423,593 (94,498) Community development 347,967 522,967 533,867 (10,900)
Capital outlay 445,672 445,672 246,010 199,662
Debt service:

Principal - 47,067 (47,067)
Total expenditures 4,375,296 4,850,744 4,695,159 155,585 Excess (deficiency) of revenues over
(under) expenditures 335,789 899,046 2,161,087 1,262,041

OTHER FINANCING SOURCES (USES)
Transfers in 712,639 1,037,639 91 (1,037,548)
Transfers out - (712,639) (1,168.424) (155,784) 1,012,640 Total other financing sources (uses) (130,785) (155,693) (24,908) Net change in fund balance 335,789 768,261 2,005,394 1,237,133 Fund balances - beginning 3.345,755
Fund balances - ending $ 5.351.149
60 CITY OF FARMERSVILLE

BUDGETARY COMPARISON SCHEDULE

FEDERAL AND STATE GRANTS SPECIAL REVENUE FUND
FOR THE YEAR ENDED JUNE 30, 2021
Original Final Variance with
Budget Budget Actual Final Budget

REVENUES
Intergovernmental $ 1,271.000 $ 1,271,000 586,731 (684,269) Total revenues 1,271,000 1,271,000 586,731 (684,269)

EXPENDITURES
Current:

Community development 1,271,000 1,271,000 787,228 483,772 Total expenditures 1,271,000 1,271,000 787,228 483,772
Excess (deficiency) of revenues over
(under) expenditures (200,497) (200,497)

OTHER FINANCING SOURCES (USES)
Transfers in 130,784 130,784
Total other financing sources (uses) 130,784 130,784
Net change in fund balance - (69,713) (69,713)
Fund balances - beginning (59,830)
Fund balances - ending $ (129,543)

CITY OF FARMERSVILLE

BUDGETARY COMPARISON SCHEDULE

STREET TAX SPECIAL REVENUE FUND
FOR THE YEAR ENDED JUNE 30, 2021
Original Final Variance with
- Budget Budget Actual Final Budget

REVENUES
Intergovernmental $ 8,409,920 $ 8,613,002 $ 3,593,906 $ (5,019,096) Investment income 30.686 30,686 35,179 4,493
Total revenues 8.440.606 8.643,688 3.629,085 (5,014,603)

EXPENDITURES
Current:

Street construction and maintenance 665,715 662,603 572,595 90,008 Capital outlay 8,090,000 8,115,000 2,869,414 5,245,586
Total expenditures 8,755,715 8.777,603 3.442.009 5.335,594 Excess (deficiency) of revenues over
(under) expenditures (315,109) (133,915) 187.076 320,991 Other Financing Sources (Uses):

Transfers in 32,000 32,000 32,000
Transfers out (32,000) (32,000) (91) (31,909)
Total Other Financing Sources (Uses) (91) 91
Net change in fund balance (315,109) (133,915) 186,985 321,082 Fund balances - beginning 4.861.332
Fund balances - ending $ 5,048,317
62 CITY OF FARMERSVILLE

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2021
NOTE 1 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. BUDGETARY INFORMATION
Prior to July 1, the City Council adopts budgets for the governmental fund types. Following publication and public hearings, the budgets are legally enacted by resolution. The budgets are adopted on a modified accrual basis of accounting. The City Council approves budget amendments as needed during the fiscal year. The budget is prepared on a generally accepted accounting principles (GAAP) basis.

If expenditures exceed appropriations, the City Manager is authorized to transfer budgeted amounts between line items within any department. However, any revisions that alter the total appropriations of any department must be approved by the City Council. Budgeted amounts in the Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual on a Budgetary Basis include amendments for these supplemental appropriations.

Under GASB Statement No. 34, budgetary comparison information is required to be presented for the general fund and each major special revenue fund with a legally adopted budget. The City adopts annual operating budgets for the general fund and all special revenue funds except the Child Care Center Special Revenue Fund and the Low and Moderate Housing Asset Special Revenue Fund. As such, a budgetary comparison schedule is not presented for these funds.

B. EXCESS OF EXPENDITURES OVER APPROPRIATIONS
As of June 30, 2021, expenditures exceeded appropriations in individual funds as follows:

Appropriations Category Budget Actual Variance
General Fund:

Current:

City properties 49,200 53,737 (4,537)
Public safety:

Fire services 464,896 491,976 (27,080)
Animal control 73,865 74,534 (669)
Buildings, grounds and parks 329,095 423,593 (94,498)
Community development 522,967 533,867 (10,900)
Debt service:

Principal 47,067 (47,067)
63 CITY OF FARMERSVILLE

PROPORTIONATE SHARE OF NET PENSION LIABILITY
FOR THE YEAR ENDED JUNE 30, 2021
LAST 10 YEARS*
_ 2015 2016 2017 2018 2019 2020 2021
-
Proportion of the net pension liability 0.0174% 0.0131% 0.0139% 0.0141% 0.0136% 0.0135% 0.0146% Proportionate share of the net pension liability $ 1,089,879 895,761 $ 1,202,578 $ 1,394,031 $ 1,308,300 $ 1,388,131 $ 1,587,420 Covered payroll $ 1,340,829 $ 1,637,780 1,898,078 $ 1,899,060 $ 1,709,690 $ 1,869,089 $ 1,970,290 Pas pirat a ten pantin lily

81.28% 54.69% 63.36% 73.41% 76.52% 74.27% 80.57%
Plan fiduciary net position as a percentage of the k
total pension liability 76.68% 82.38% 79.05% 79.56% 32.53% 82.38% 81.98% Notes to Schedule:

Changes in Benefit Terms - None
Changes of Assumptions - None
*Schedule is intended to show information for ten years. Additional years will be displayed as they become available. 64 CITY OF FARMERSVILLE

SCHEDULE OF CONTRIBUTIONS
FOR THE YEAR ENDED JUNE 30, 2021
LAST 10 YEARS*
2014 2019
Actuarially determined contribution $ 205,326 $ 254,448 $ 264,521 $ 281,161 $ 282,522 $ 285,899 $ 295,827 $ 468,607 Contributions in relation to the actuarially
determined contributions
205,326 254.448 264.521 281.161 282.522 285,899 295,827 468,607 Contribution deficiency (excess) $
Covered payroll $1,340,829 $ 1,637,780 $1,898,078 $ 1,899,060 $1,709,690 $ 1,869,089 $ 1,970,290 $ 2,070,869 Contributions as a percentage of covered payroll 15.31% 15.54% 13.94% 14.81% 16.52% 15.30% 15.01% 22.63% *Schedule is intended to show information for ten years. Additional years will be displayed as they become available. 65 THIS PAGE IS LEFT BLANK INTENTIONALLY.

SUPPLEMENTARY INFORMATION
67 CITY OF FARMERSVILLE

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
Total
Special Capital Nonmajor
Revenue Projects Governmental
Funds Fund Funds
ASSETS
Cash and investments $ 804,388 $ 154,644 $ 959,032
Receivables (net of allowance for uncollectibles):

Intergovernmental receivables 95,809 95,809
Total assets $ 900,197 154,644 $ 1,054,841

LIABILITIES
Accounts payable $ 16,237 $ $ 16,237
Salaries and benefits payable 3,813 3,813
Due to other funds 86,289 : 86,289
Unearned revenue 13.920 13,920
Total liabilities 120,259 120,259

FUND BALANCES
Restricted for:

Public safety 231,438 231,438
Community development 382,576 :
382,576
Capital maintenance 183,175 154,644 337,819
Unassigned (17,251) (17,251)
Total fund balances 779,938 154,644 934,582
Total liabilities and fund balances $ 900,197 $ 154,644 $ 1,054,841

CITY OF FARMERSVILLE

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2021
Total
Special Capital Nonmajor
Revenue Projects Governmental
Funds Fund Funds

REVENUES
Developer fees $ 4,524 $ 295$ 4,819
Charges for services 63,349 63,349
Intergovernmental 622,756 622,756
Investment income 7,068 1,416 8,484
Total revenues 697,697 1,711 699,408

EXPENDITURES
Current:

Public safety:

Law enforcement 312,721 312,721
Street construction and maintenance 117,729 : 117,729
Community development 7,342 7,342
Capital outlay 247,216 247,216
Total expenditures 685,008 685.008
Excess (deficiency) of revenues over
(under) expenditures 12,689 1,711 14,400
Other Financing Sources (Uses):

Transfers in 25,000 25,000
Total other financing sources (uses) 25,000 25.000
Net changes in fund balances 37,689 1,711 39,400
Fund balances - beginning 742,249 152,933 895,182
Fund balances - ending $ 779.938 154,644 $ 934,582
69 CITY OF FARMERSVILLE

COMBINING BALANCE SHEET

NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2021
Income
ASSETS
Cash and investments
Intergovernmental receivables 66,759 804,388
95,809
Total assets
66,759 900,197

LIABILITIES
Accounts payable 7,505
Salaries and benefits payable 3,570 16,237
Due to other funds 3,813
Unearned revenue 86,289
13,920 13.920
Total liabilities 81,576 13,338 350 21,425 3,570
120,259

FUND BALANCES
Restricted for:

Public safety 229,141 2,297
Community development 56,607 259,210 06,759 231,438
Capital maintenance 11,826 17,345 382,576
Unassigned (12,870) 183,175
(4.381) (17.251)
Total fund balances 11,826 (12,870) 171,349 (4,381) 229,141 2,297 56.607 259.210 66.759 779.938
Total liabilities and fund balances 93.402 468 $ 171.699 17.044 232.711 2,297 56,607 259,210 66,759 900,197
70 CITY OF FARMERSVILLE

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

NONMAJOR SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 2021
State and CalHOME HOME
Development Maintenance Doreoger County Asset Program Program Program Forfeiture Income Income Income Totals

REVENUES
Developer fees 4,425
Charges for services 4,524
63,349 63,349
Intergovernmental 241,756 156,727 59,056 134,417 30,800 Investment income 622,756

2.229 2,209 166 1,844 425 7.068
Total revenues 242.028 63,349 6,654 158.936 59.222 136,261

31.225 697,697

EXPENDITURES
Current:

Public safety:

Law enforcement 141,480 170,749 492 312,721
Street construction and maintenance 116,898 117,729
Community development 350 850 7,342
Capital outlay 238,846 8,370
247.216
Total expenditures 239,677 116,898 149,850 170,749 492 6,142 350 850 685,008 Excess (deficiency) of revenues over
(under) expenditures 2,351 (53,549) (143,196) (11,813) (470) 53.080 135,911 30,375 - 12,689
Other Financing Sources (Uses):

Transfers in 25,000
25,000
Total other financing sources (uses) 25.000 25.000
Net changes in fund balances 2,351 (28,549) (143,196) (11,813) (470) 53,080 135,911 30,375 37,689 Fund balances - beginning 9.475 15,679 314.545 (4,381) 240,954 2.767 3,527 123.299 36,384 742.249 Fund balances - ending 11,826 (12,870) $ 171,349 (4.381) S 229,141 S 2.297 56,607 259,210 66,759 779.938
71 CITY OF FARMERSVILLE

COMBINING BALANCE SHEET

NONMAJOR CAPITAL PROJECTS FUND
JUNE 30, 2021
Storm Drain
Development
Fund
ASSETS
Cash and investments $ 154,644
Total assets 154,644

FUND BALANCES
Restricted for:

Capital maintenance $ 154.644
Total fund balances 154,644
Total fund balances 154,644
72 CITY OF FARMERSVILLE

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

NONMAJOR CAPITAL PROJECTS FUND
FOR THE YEAR ENDED JUNE 30, 2021
Storm Drain
Development
Fund

REVENUES
Developer fees $ 295
Investment income 1,416
Total revenues 1,711

EXPENDITURES
Current:

Street construction and maintenance
Total expenditures
Net change in fund balance 1,711
Fund balance - beginning 152,933
Fund balance - ending 154,644
73 PRICE PAIGE & COMPANY
Accountancy Corporation
The Place to Be
February 03, 2022
To the City Council and Management of the
City of Farmersville, California
In planning and performing our audit of the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Farmersville, California (the City) as of and for the year ended June 30, 2021, in accordance with auditing standards generally accepte in the United States of America, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.

However, during our audit we became aware of deficiencies in internal control other than significant deficiencies or material weaknesses and other matters that are opportunities for strengthening internal controls and operating efficiency. The following points summarize our comments and suggestions regarding those matters.

Reconciliation of Fund Balance and Net Position
The opening fund balance reported in the Successor Agency Trust Fund was misstated by $224,927 when compared to the prior year audited financial statements. It was determined this was due to an error in the classification of an account within the City's accounting software, which caused the prior year change in net position to not properly flow into opening net position. An effective system of internal control should include processes that ensure opening balances are properly reconciled to the prior year. We recommend the City implement a process whereby all fund balance and net position accounts are reconciled to the prior year and any variances are investigated and resolved prior to closing the books.

Utility Billing Accounts Receivable
The City's detailed listing of utility accounts receivable (Sewer, Water, Refuse) did not agree to the trial balance.

While in total the differences were not significant, we believe the City should implement a process to ensure the utility billing activity (billings and related receivable balances) agrees to the associated activity found in the City's accounting software and trial balance.

Allowance for Doubtful Accounts - Utilities
The City did not adjust the allowance for bad debts for utility receivable accounts in the current year despite large increases in outstanding accounts aged greater than 90 days. Generally accepted accounting principles require that accounts receivable be reported at net realizable value, or the amount that can be expected to be received in cash or other consideration in relation to the original receivable balance. We recommend that the City create a methodology by which the allowance for bad debt accounts are updated annually to reflect management's best estimate of the collectability of outstanding utility accounts receivable. 570 N. Magnolia Avenue, Suite 100
Clovis, CA 93611
tel 559.299.9540
fax 559.299.2344
www.ppcpas.com
Interest Expense on Long-Term Debt
The City did not post accruals for long-term debt as it relates to interest payable and interest expense in the proprietary funds. The accrual basis of accounting requires expenses to be recorded in the period incurred, which would include all interest incurred but not yet paid as of year-end. We recommend that the City develop a process, as part of the year-end close, to ensure that accruals for interest are booked on all long-term debt balances within proprietary funds.

Reconciliation of Payroll Register to the CaPERS Reports The City's payroll register did not reflect pensionable wages reported to CaPERS. The City uses a spreadsheet to adjust employee wages to pensionable wages. The City offers some of its employees incentive pay, this pay needs to be removed before reporting the employee's wages to CaPERS. The City does not keep a record of the spreadsheet for each pay period, it overwrites the data from the prior pay period. If an employee receives a pay increase or incentive pay changes in the payroll system, it would be difficult for the City to determine how the pensionable wage was determined. We recommend that the City keep a record of the reconciliation spreadsheet per pay period.

Year-End Schedule Review
Many of the City's year-end schedules are reviewed by the Director of Finance but not evidenced as reviewed (Signature, date stamp, email approval, etc.). The schedules noted as lacking evidence of review include the City's capital asset listing, long-term debt schedule, grant reconciliation, and receivables listing (governmental and proprietary). We recommend the City implement a process to ensure all controls that have been placed into operation are adequately documented, including reviews and approvals, through the use of documentation such as a signature or other indicator, as deemed appropriate. ***
We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various City personnel, and we will be pleased to discuss them in further detail at your convenience, to perform any additional study of these matters, or to assist you in implementing the recommendations.

This communication is intended solely for the information and use of City management, City Council, and others within the City, and is not intended to be, and should not be, used by anyone other than those specified parties.

Sincerely,
Pace Page i company

CITY OF FARMERSVILLE

CALIFORNIA

SINGLE AUDIT REPORT

FOR THE YEAR ENDED
JUNE 30, 2021

CITY OF FARMERSVILLE

SINGLE AUDIT REPORT
JUNE 30, 2021

TABLE OF CONTENTS
Page
Independent Auditor's Report on Internal Control Over
Financial Reporting and on Compliance and Other Matters ased on an Audit of Financial Statements Performed il
ccordance with Government Auditing Standards .... 1
Independent Auditor's Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance... ...3
Schedule of Expenditures of Federal Awards... 5
Notes to the Schedule of Expenditures of Federal Awards ... 6 Schedule of Findings and Questioned Costs.. 7
Summary Schedule of Prior Audit Findings.... ...9

PRICE PAIGE & COMPANY
Accountancy Corporation
The Place to Be

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and City Council
City of Farmersville, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business- thereon dated February 3, 2022.

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

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or. significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified
570 N. Magnolia Avenue, Suite 100
Clovis, CA 93611
tel 559.299.9540
fax 559.299.2344
www.ppcpas.com
1 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.

However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Price Page i Company
Clovis, California
February 3, 2022
2 PRICE PAIGE & COMPANY
Accountancy Corporation
The Place to Be

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR
EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL
OVER COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES

OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
To the Honorable Mayor and City Council
City of Farmersville, California
Report on Compliance for Each Major Federal Program
We have audited the City of Farmersville, California's (the City) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City's major federal programs for the year ended June 30, 2021. The City's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and Management's Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.

Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the City's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the City's compliance.

Opinion on Each Major Federal Program
In our opinion, the City of Farmersville, California, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2021.
570 N. Magnolia Avenue, Suite 100
Clovis, CA 93611
tel 559.299.9540
fax 559.299.2344
www.ppcpas.com
3 Report on Internal Control over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the City's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.

Accordingly, we do not express an opinion on the effectiveness of the City's internal control over compliance.

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

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Farmersville, California's basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is not a required part of the basic financial statements. Such information is 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. The information has been subjected to the auditing orocedures 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 additiona procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respects, in relation to the basic financial statements as a whole
Price Pange Icompany
Clovis California
February 3, 2022
4 CITY OF FARMERSVILLE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2021
Federal
CFDA Pass-Through Entity Federal
Federal Grantor/ Pass Through Grantor/ Program or Cluster Title Number Identifying Number Expenditures U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD)
(State Program) 14.228 18-CDBG-12909 $ 128,499
Program income 14.228 18-CDBG-12910 47,478
Community Development Block Grant 202
(State Program) 14.228 20-CDBG-12028 1,595
Home Investment Partnership Program
(State Program) 14.239 18-HOME-12600 41,694
Total U.S. Department of Housing and Urban Development (HUD) 219.266 U.S. DEPARTMENT OF TREASURY
Passed through the California Department of Finance:

COVID-19 Coronavirus Relief Fund 21.019 N/A 140.745
Total U.S. Department of Treasury 140.745
U.S. DEPARTMENT OF TRANSPORTATION
Passed through California Department of Transportation:

Highway Construction and Planning (West Walnut Full Depth Reconstruction) 20.205 STPL-5368(015) 750,000 Total U.S. Department of Transportation 750,000
U.S. DEPARTMENT OF JUSTICE
Direct Award:

Bulletproof Vests Partnership Program 16.607 N/A 718
Total U.S. Department of Justice 718
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 1,110,729
The accompanying notes are an integral part of this schedule.

CITY OF FARMERSVILLE

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2021

GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Farmersville, California (the City). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule The information in this SEA is presented in accordance with the requirements of Title 2 U.S. Code of Federa Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

BASIS OF ACCOUNTING
The accompanying SEFA is presented using the accrual basis of accounting, which is described in Note 1 of the City's basic financial statements.

RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the City's basic financial statements.

INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

CITY OF FARMERSVILLE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021

SECTION I - SUMMARY OF AUDITOR'S RESULTS

FINANCIAL STATEMENTS
Type of auditor's report issued: Unmodified
Internal control over financial reporting:

Material weaknesses identified? Yes No
Significant deficiencies identified -
not considered to be material weaknesses? _Yes x None reported Noncompliance material to financial statements noted? Yes x _ No

FEDERAL AWARDS
Internal control over major programs:

Material weaknesses identified? Yes X No
Significant deficiencies identified that
are not considered to be material weaknesses? _Yes None reported Type of auditor's report issued on compliance
for major programs: Unmodified
Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200 Section 200.516(a)? Yes No
Identification of major programs:

CFDA Number Name of Federal Program or Cluster

20.205 Highway Construction and Planning
(West Walnut Full Depth Reconstruction)
Dollar threshold used to distinguish between Type A
and Type B programs: $750,000
Auditee qualified as low-risk auditee? _Yes No
7 CITY OF FARMERSVILLE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021

SECTION II - FINANCIAL STATEMENT FINDINGS
None noted.

SECTION III - FEDERAL AWARD FINDINGS
None noted.
8 CITY OF FARMERSVILLE

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30, 2021

FINANCIAL STATEMENT FINDINGS
None noted.

FEDERAL AWARD FINDINGS
None noted.

CITY OF FARMERSVILLE

CALIFORNIA

SINGLE AUDIT REPORT

FOR THE YEAR ENDED
JUNE 30, 2021

CITY OF FARMERSVILLE

SINGLE AUDIT REPORT
JUNE 30, 2021

TABLE OF CONTENTS
Page
Independent Auditor's Report on Internal Control Over
Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards. ... 1
Independent Auditor's Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance... ..3
Schedule of Expenditures of Federal Awards... 5
Notes to the Schedule of Expenditures of Federal Awards 6 Schedule of Findings and Questioned Costs.. 7
Summary Schedule of Prior Audit Findings 9

PRICE PAIGE & COMPANY
Accountancy Corporation
The Place to Be

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and City Council
City of Farmersville, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business- type activities, each major fund, and the aggregate remaining fund information of the City of Farmersville, California (the City), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated February 3, 2022.

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

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified
570 N. Magnolia Avenue, Suite 100
Clovis, CA 93611
tel 559.299.9540
fax 559.299.2344
www.ppcpas.com
1 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.

However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Prace Pange of Company
Clovis, California
February 3, 2022
2 PRICE PAIGE & COMPANY
Accountancy Corporation
The Place to Be

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR
EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL
OVER COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES

OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
To the Honorable Mayor and City Council
City of Farmersville, California
Report on Compliance for Each Major Federal Program
We have audited the City of Farmersville, California's (the City) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City's major federal programs for the year ended June 30, 2021. The City's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.

Management's Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.

Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the City's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the City's compliance.

Opinion on Each Major Federal Program
In our opinion, the City of Farmersville, California, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2021.
570 N. Magnolia Avenue, Suite 100
Clovis, CA 93611
tel 559.299.9540
fax 559.299.2344
www.ppcpas.com
3 Report on Internal Control over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the City's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.

Accordingly, we do not express an opinion on the effectiveness of the City's internal control over compliance.

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

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Farmersville, California's basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is not a required part of the basic financial statements. Such information is 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. The information has been subjected to the auditing orocedures 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 basic financial statements as a whole
Price Parge I Company
Clovis California
February 3, 2022
4 CITY OF FARMERSVILLE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2021
Federal
CFDA Pass-Through Entity Federal
Federal Grantor/ Pass Through Grantor/ Program or Cluster Title Number Identifying Number Expenditures U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD)
Passed through California Department of Housing
and Community Development:

Community Development Block Grant
(State Program) 14.228 18-CDBG-12909 $ 128,499
Program Income 14.228 18-CDBG-12910 47,478
Community Development Block Grant 2020
(State Program) 14.228 20-CDBG-12028 1,595
Home Investment Partnership Program
(State Program) 14.239 18-HOME-12600 41.694
Total U.S. Department of Housing and Urban Development (HUD) 219,266 U.S. DEPARTMENT OF TREASURY
Passed through the California Department of Finance:

COVID-19 Coronavirus Relief Fund 21.019 N/A 140,745
Total U.S. Department of Treasury 140,745
U.S. DEPARTMENT OF TRANSPORTATION
Passed through California Department of Transportation:

Highway Construction and Planning (West Walnut Full Depth Reconstruction) 20.205 STPL-5368(015) 750,000 Total U.S. Department of Transportation 750,000
U.S. DEPARTMENT OF JUSTICE
Direct Award:

Bulletproof Vests Partnership Program 16.607 N/A 718
Total U.S. Department of Justice 718
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 1.110.729
The accompanying notes are an integral part of this schedule.

CITY OF FARMERSVILLE

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2021

GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Farmersville, California (the City). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule.

The information in this SEA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

BASIS OF ACCOUNTING
The accompanying SEA is presented using the accrual basis of accounting, which is described in Note 1 of the City's basic financial statements.

RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the City's basic financial statements.

INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
6 CITY OF FARMERSVILLE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021

SECTION I - SUMMARY OF AUDITOR'S RESULTS

FINANCIAL STATEMENTS
Type of auditor's report issued: Unmodified
Internal control over financial reporting:

Material weaknesses identified? Yes X No
Significant deficiencies identified -
not considered to be material weaknesses? Yes X _None reported Noncompliance material to financial statements noted? _Yes _ No

FEDERAL AWARDS
Internal control over major programs:

Material weaknesses identified? Yes No
Significant deficiencies identified that
are not considered to be material weaknesses? Yes None reported Type of auditor's report issued on compliance
for major programs: Unmodified
Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200 Section 200.516(a)? Yes No
Identification of major programs:

CFDA Number Name of Federal Program or Cluster

20.205 Highway Construction and Planning
(West Walnut Full Depth Reconstruction)
Dollar threshold used to distinguish between Type A
and Type B programs: $750,000
Auditee qualified as low-risk auditee? - Yes No
7 CITY OF FARMERSVILLE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021

SECTION II - FINANCIAL STATEMENT FINDINGS
None noted.

SECTION III - FEDERAL AWARD FINDINGS
None noted.
8 CITY OF FARMERSVILLE

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30, 2021

FINANCIAL STATEMENT FINDINGS
None noted.

FEDERAL AWARD FINDINGS
None noted.

Farmersville City Council
Regular Meeting
Paul Boyer, Mayor
Tina Hernandez, Mayor Pro Tem
Gregorio Gomez, Council Member Monday, February 14, 2022 6:00 PM Ruben Macareno, Council Member Meeting held in Civic Center Council Chambers Danny Valdovinos, Council Member - 909 W. Visalia Road Farmersville, California Pursuant to AB 361, the City of Farmersville will be allowing the public, staff, and City Council to attend this meeting via Zoom.

Please dial 1-669-900-6833
Meeting ID: 84608838091
Password: 025290
Call to Order: 6:00pm
Roll Call:

Attendee Name Title Status Arrived
Paul Boyer Mayor Present 6:00 pm
Tina Hernandez Mayor Pro Tem Present 6:00 pm
Greg Gomez Council Member Present 6:00 pm
Danny Valdovinos Council Member Present 6:00 pm
Ruben Macareno Council Member Absent 6:00 pm
Invocation: Council Member Greg Gomez
Pledge of Allegiance: Mayor Pro Tem Tina Hernandez
Public Comment:

Ambar Rodriguez, a teacher at Farmersville High School, encouraged Council Members to partner with Farmersville School District regarding the Community Garden.

Provides an opportunity for members of the public to address the City Council on items of interest to the public within the Council's jurisdiction and which are not already on the agenda this evening. It is the policy of the Council not to answer questions impromptu. Concerns or complaints will be referred to the City Manager's office. Speakers should limit their comments to not more than two (2) minutes. No more than twenty (20) total minutes will be allowed for Public Comment. For items which are on the agenda this evening, members of the public will be provided an opportunity to address the council as each item is brought up for discussion. Comments are to be addressed to the Council as a body and not to any individual Council Member.

6. Presentations: No presentation given
Consent Agenda:

Under a CONSENT AGENDA category, a recommended course of action for each item is made. Any Council Member or Member of the Public may remove any item from the CONSENT AGENDA in order to discuss and/or change the recommended course of action, and the Council can approve the remainder of the CONSENT AGENDA.

A. Minutes of Regular City Council Meeting of January 24, 2022.

Recommend approval of minutes.

Documents: Draft Action Minutes of January 24, 2022
B. Authorize the signing of the Subaward Agreement Regarding FY 2020 State Homeland Security Grant Programs
Recommend that the City Council authorize the signing of the Subaward Agreement Regarding FY 2020 State Homeland Security Grant Programs.

Documents: Sub-Award Agreement
Award Letter
Request by Applicant for Special Event Funding for Fiscal Year 2021-22
Recommend that the City Council review and approve a request from Farmersville Little League Baseball & Softball for $1,200 in financial assistance.

Documents: Event Funding Application
Motion to approve the Consent Calendar.

RESULT: APPROVED (UNANIMOUS)
MOVER: Danny Valdovinos, Council Member
SECONDER: Tina Hernandez, Mayor Pro Tem
AYES: Boyer, Hernandez, Gomez, Valdovinos
ABSENT: Macareno
General Business:

A. QK Task Order for Freedom Field Construction Management Services in the amount of $136,455
Recommend that the City Council authorize the City Manager to approve the Task Order with QK to provide Construction Management Services for the Freedom Field project in the amount of $136,455.

Documents: Proposal for Professional Services
City Manager Jennifer Gomez discussed approving a Task Order with QK to rome Copstein Management concess by the City Cound project. Ms.

Motion to approve as presented.

RESULT: APPROVED (UNANIMOUS)
MOVER: Greg Gomez, Council Member
SECONDER: Danny Valdovinos, Council Member
AYES: Boyer, Hernandez, Gomez, Valdovinos
ABSENT: Macareno
B. Authorization to Purchase Furnishings for Freedom Field Project Recommend that the City Council authorize the City Manager to purchase furnishings for the Freedom Field Project.

City Manager Jennifer Gomez provided background information regarding purchasing furnishings for the Freedom Field Project. Ms. Gomez responded to questions from the City Council Members.

Alice Lopez, a resident of Farmersville requested that a possible sky light or solar panels be placed on the new design for the park restroom.

Motion to approve as presented.

RESULT: APPROVED (UNANIMOUS)
MOVER: Greg Gomez, Council Member
SECONDER: Danny Valdovinos, Council Member
AYES: Boyer, Hernandez, Gomez, Valdovinos
ABSENT: Macareno
C. Discussion and Direction on a Community Garden
Recommend that the City Council discuss the request for a Community Garden and provide direction to Staff.

City Manager Jennifer Gomez gave an overview of a possible location for a Community Garden at the request of a group of Farmersville High School students and their High School teacher, Ambar Rodriguez. Ms. Gomez answered questions and concerns regarding the location of the Community Garden. Ms. Gomez also informed Council that she would contact Farmersville School District to see if they would like to participate in the Community Garden process.

Mayor Pro Tem Tina Hernandez has concerns regarding the maintenance and upkeep of the Community Garden.

Council Member Greg Gomez supported the Community Garden at the Riverbank Park location. Mr. Gomez stated that if the Community Garden is at Riverbank Park, he would like park benches available to residents at this location.

D. Review of March 20, 2020, Local Emergency Declaration & AB 361 and Teleconferenced Meetings
Recommend that the City Council review the March 20, 2020, Local Emergency Declaration and continue with said declaration as previously adopted by Resolution 2020-010 and Urgency Ordinance 501; and provide findings and direction regarding AB 361 related to teleconference meetings.

Documents: Resolution 2020-010
Urgency Ordinance 501
AB 361
City Manager Jennifer Gomez reviewed and discussed the Emergency Declaration with Council.

Council would like to follow State guidelines and continue with the Emergency Declaration and stated findings to continue with teleconference meetings.

Motion to approve as presented.

RESULT: APPROVED (UNANIMOUS)
MOVER: Danny Valdovinos, Council Member
SECONDER: Greg Gomez, Council Member
AYES: Boyer, Hernandez, Gomez, Valdovinos
ABSENT: Macareno
E. Consider Approving Resolution 2022-004 adopting Mid Year Budget Amendment for Fiscal Year 2021-22
Recommend that the City Council approve Resolution 2022-004 adopting the Mid-Year Budget Amendment for Fiscal Year 2021-22.

Documents: Resolution 2022-004
This agenda item has been tabled until February 28, 2022, Council meeting.

Council Reports:

A. City Council Updates and Committee Reports:

Council Member Danny Valdovinos let Council Members know that the Martial Art students with TeamKo MMA in Farmersville had several wins at their tournament over the weekend. Mr. Valdovinos had questions regarding the homelessness in Downtown Farmersville.

Council Member Greg Gomez would like to know the process of obtaining a license for the Flower Vendors' set up in Downtown Farmersville. Mr. Gomez also expressed his concerns about the free-roaming cats in the City of Farmersville.

Mayor Pro Tem Tina Hernandez would like an update on the landscape upkeep at Dollar General.

Mayor Paul Boyer attended the Tulare County RMA meeting regarding the widening of Caldwell Ave 280 to Farmersville Blvd from a two-lane roadway to a four-lane roadway. Mr. Boyer also commented that it is very encouraging to see all the progress on Farmersville Blvd. Mr. Boyer also commented that as of February 15, 2022, the State no longer requires vaccinated people to wear face masks.

10. Staff Communications:

City Manager Jennifer Gomez announced that Self Help Enterprises was awarded $5,000,000 for the first phase of the Los Arroyos Project.

City Clerk Rochelle Giovani let Council Members know that their Form 700 are due April 2022.

Public Works Director Jeff Dowlen commented that a portion of the paving on Farmersville Blvd. will be taking place Wednesday, February 15, 2022.

Chief of Police Mario Krstic requested additional direction for the future agenda item regarding Homelessness in Farmersville. Chief Krstic also reported to Council that he attended California Police Chiefs Association conference with Commander Jay Brock.

11. Future Agenda Items:

1. Update and Discussion on Homelessness Issues in Farmersville

2. Discussion on crosswalk in the vicinity of Visalia Rd.Nentura Ave.

12. Adjourn to Closed Session:

Mayor Boyer adjourned to closed session at 7:01pm.

A. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Property: 600 S. Avery
Agency Negotiators: Jennifer Gomez and Michael Schulte
Negotiating Parties: County of Tulare
Under Negotiation: Terms and Price
B. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Pursuant to Government Code Section 54956.9(d)(4) - 1 potential case

13. Reconvene to Open Session:

Mayor Boyer reconvened to open session at 7:44pm.

14. Closed Session Report (if any):

City Attorney Mike Schulte reported that a motion was made by Mayor Pro Tem Tina Hernandez, a second by Council Member Greg Gomez, and approved 4-0 to direct the City Attorney to file a nuisance complaint regarding 880 N.

Brundage.

15. Adjournment:

Mayor Boyer adjourned the meeting at 7:44pm.

Respectfully Submitted,
Rochelle Giovani
City Clerk
Strong Roots..... Growing Possibilities

CITY OF

RARMERSVILLE
City Council
Staff Report
Consent Item # 7B
TO: Honorable Mayor and City Council
FROM: Steve Huntley, CPFO, IPMA-SCP
Director of Finance & Administration
DATE: February 28, 2022
SUBJECT: Finance Update for January 2022: Warrant Register and Investment Summary
RECOMMENDED ACTION:

It is respectfully recommended that the City Council:

1. Approve the Warrant Register as presented for the period. This reporting period represents warrants issued for the current Fiscal Year (2021/2022)

2. Accept the Investment Summary as presented for the period. This reporting period represents investment summary for the previous month.

COORDINATION & REVIEW:

Preparation and presentation of the Warrant Register has been coordinated with the City Finance Department and City Manager's Office
Preparation and presentation of the Investment Summary is in compliance with Government Code 53607 and 53646(b) and has been coordinated with the City Finance Department and City Manager's Office.
1 FISCAL IMPACT:
-ach demand has been audited for accuracy and sufficiency of funds for payment. The current Warrant Registers total to $1,859,389.72 inclusive of the following batches allowed for in the adopted Fiscal Year 2021/2022 Budget:

GENERAL FUND WARRANTS #134899-134953 439,701.46
GENERAL FUND WARRANTS #134954 5,000.00
GENERAL FUND WARRANTS #134955-134984 555,839.78
GENERAL FUND WARRANTS #134985 246,168.37
GENERAL FUND WARRANTS #134986-135043 201,854.58
GENERAL FUND WARRANTS #135044 12.94
GENERAL FUND WARRATNS #135045-135047 102.11
GENERAL FUND ACH #1001404-1001407 9,851.71
GENERAL FUND ACH #1001408-1001441 143,540.49
GENERAL FUND ACH #1001442 9,618.94
GENERAL FUND ACH #1001443-1001452 111,800.71
PAYROLL WARRANTS #12632-12668 66,484.45
PAYROLL WARRANTS #12669-12709 69.414.18
1,859,389.72
Each investment is accurately reflected and in conformity with the City's investment policy as amended. The City has cashflow to meet six months expenditures.

CONCLUSION:

It is respectfully recommended that the City Council approve the Warrant Register as presented for the period January 1, 2022 to January 31, 2022.

It is respectfully recommended that the City Council accept the Investment Summary as presented for the period of January 2022.

Attachments):

1. Warrant Registers January 2022.

2. Investment Summary January 2022. (Document will be distributed at the meeting)
2 CITY OF

RMERSPI CITY OF FARMERSVILLE

PORTFOLIO SUMMARY
Treasurer's Report for Jan 2022
Monthly Transaction Report as prescribed by Government Code Section 53607 & 53646(b) Market %of Days to
Investments Par Value Value Book Value Portfolio Term Maturity Est. Yield Local Agency Investment Funds (LAIF) 4,313,458 4,314,355 4,313,458 20.80% 0.25% CSJVRMA Pool (Chandler Asset Management) 3,636,629 3,619,172 3,619,172 17.45% -1.98% Money Market (Time Value Investments) 2,314 2,314 2,314 0.01% 0.03% Money Market (Citizens Business Bank) 2,833,785 2,833,785 2,833,785 13.66% 0.10% Certificates of Deposit 3,721,000 3,720,085 3,720,085 17.94% 719 1.34% Federal Agency Securities 2,500,000 2,428,493 2,428,493 11.71% 1325 0.50% Cash 3,823,440 3,823,440 3,823,440 18.43% 0.10%
20,830,626 20,741,644 20,740,747 100%
This monthly report accurately reflects all the City pooled investments.

It is in conformity with the City's investment policy as amended.

The City has sufficient cash flow to meet six months expenditures.

Citizens Business Bank, Time Value Investments, Chandler Investment Management, and LAIF statements are the source for market values. 2/9/2022
Steve Huntley, Treasurer Date
munis
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61/9ma2022 11:55 CITY OF FARMERSVILLE
A/P CASH DISBURSEMENTS JOURNAL lapeshdab
1100 CASH (DUE TO/DUE FROM)

CHECK NO TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT NET 01/06/2022 PRTD 542 THOMSON REUTERS 845425795 12/01/2021 2869 226.60
CHECK TOTAL: 226.60
01/06/2022 PRTD 544 SIERRA DESIGNS, INC 21-080 #1 12/23/2021 2869 104,435.28
7CCNR 12/23/2021 2869 17,535.69
CHECK TOTAL: 121,970.97
01/06/2022 PRTD 769 AMERICAN INCORPORATE 7131449 07/30/2021 2869 1,466.00 CHECK TOTAL: 1,466.00
01/06/2022 PRTD 819 HAMNER & JEWELL ASSO 201377 12/23/2021 2869 11,698.48 201363 12/20/2021 2869 548.24
CHECK TOTAL: 12,246.72
01/06/2022 PRTD 990 TERMINIX 415383260 12/17/2021 2869 68.00 415382214 12/17/2021 2869 106.00
414332602 12/15/2021 2869 100.00
CHECK TOTAL: 274.00
01/06/2022 PRTD 1242 CALIFORNIA BUSINESS 28712 12/16/2021 2869 287.37 CHECK TOTAL: 287.37
01/06/2022 PRTD 1356 ESPINOZA, SIGIFREDO 122121 12/21/2021 2869 50.00 CHECK TOTAL: 50.00
01/06/2022 PRTD 1361 TULARE KINGS HISPANI 18997-32288 01/03/2022 2869 220.00 CHECK TOTAL: 220.00
01/06/2022 PRTD 1367 THOMAS, JAMES 122121 12/21/2021 2869 1,000.00 munis
tyrer erp solution
01/06/2022 11:55 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL apeshdsb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE WARRANT PO NET
CHECK TOTAL: 1,000.00
01/06/2022 PRTD 1481 HINDERLITER DELLAMAS SIN013573 11/30/2021 2869 2, 600.00
CHECK TOTAL: 2,600.00
01/06/2022 PRTD 1555 METLIFE 121421 12/14/2021
2869 4,326.82
CHECK TOTAL: 4,326.82
01/06/2022 PRTD 1559 ASI ADMINISTRATIVE S 122921 12/29/2021 2869 908.07
CHECK TOTAL: 908.07
01/06/2022 PRTD 1559 ASI ADMINISTRATIVE S A1020007 12/15/2021 2869 1,137.50 CHECK TOTAL: 1,137.50
01/06/2022 PRTD 1594 SANCHEZ-ALCARAZ, JOH 122921 12/29/2021 2869 300.00 CHECK TOTAL: 300.00
01/06/2022 PRTD 1615 DIAZ, BRENDAN MICHAE 12102021 12/10/2021 2869 300.00 CHECK TOTAL: 300.00
01/06/2022 PRTD 1633 PITNEY BOWES 1019627813 12/10/2021 2869 157.48 1019685027 12/15/2021 2869 258.80
CHECK TOTAL: 416.28
01/06/2022 PRTD 1657 LASQUITE, ANTHONY WI 122721 12/27/2021 2869 100.00 CHECK TOTAL: 100.00
01/06/2022 PRTD 1658 DIAZ, VINCENT A. 122521 12/25/2021 2869 300.00 CHECK TOTAL: 300.00
munis
tyler ero solution
01/06/2022 11:55 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE

INV DATE PO WARRANT NET
01/06/2022 PRTD 1662 LIEBERT CASSIDY WHIT 210024 11/30/2021 2869 304.00
CHECK TOTAL: 304.00
01/06/2022 PRTD 1702 CAL BENNETTS INC. 27900-0 08/04/2021 2869 969.75
CHECK TOTAL: 969.75
01/06/2022 PRTD 1719 GHD INC. 380-0005404 12/02/2021 2869 1,075.00
CHECK TOTAL: 1,075.00
01/06/2022 PRTD 1723 EXPRESS SERVICES INC 26537867 12/21/2021 2869 3, 512.15
CHECK TOTAL: 3,512.15
01/06/2022 PRTD 1724 HIGHLAND PRODUCTS GR 310019948 12/22/2021 2869 1,081.00
CHECK TOTAL: 1,081.00
01/06/2022 PRTD 1761 AUTOTECH SERVICE CEN 1110288 12/16/2021 2869 41.75 CHECK TOTAL: 41.75
01/06/2022 PRTD 1795 GERARDO, JOSE 122721 12/27/2021 2869 100.00 CHECK TOTAL: 100.00
01/06/2022 PRTD 1816 GUARDIAN SAFETY & SU 6033886 10/22/2021 2869 489.27 CHECK TOTAL: 489.27
01/06/2022 PRTD 1823 VPHONES. COM 11028 12/15/2021 2869 1,177.45 CHECK TOTAL: 1,177.45
01/06/2022 PRTD 2137 4CREEKS, INC. 23545 12/15/2021 2869 42,694.38 CHECK TOTAL: 42,694.38
munis
fyier erp solution
01/06/2022 11:55 ATE CASH DISREENES JOURNAL
6175mame apeshdsb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT NET
01/06/2022 PRTD 2167 ADVANCED BUILDING MA 34286 01/01/2022 2869 1,095.00 CHECK TOTAL: 1,095.00
01/06/2022 PRTD 2183 ROQUE, DOMINIC 122721 12/27/2021 2869 400.00
CHECK TOTAL: 400.00
01/06/2022 PRTD 2208 LARSEN, ROBERT 010322 01/03/2022 2869 400.00
CHECK TOTAL: 400.00
01/06/2022 PRTD 2214 SALVADOR, ISAIAH 122321 12/23/2021 2869 400.00 CHECK TOTAL: 400.00
01/06/2022 PRTD 2241 HINOJOSA, ARMANDO 122121 12/21/2021 2869 50.00 CHECK TOTAL: 50.00
01/06/2022 PRTD 2242 CASAS, RAUL 122121 12/21/2021 2869 50.00 CHECK TOTAL: 50.00
01/06/2022 PRTD 2249 LUNA, JERRY E 122121 12/21/2021 2869 50.00 CHECK TOTAL: 50.00
01/06/2022 PRTD 2293 D.R. HORTON U-1 2869 19,785.00
U-2 12/22/2021 2869 13,570.00
CHECK TOTAL: 33,355.00
01/06/2022 PRTD 2294 ROBERT HALF INTERNAT 59063476 12/21/2021 2869 733.67 59046879 12/20/2021 2869 733.67
59094324 12/27/2021 2869 702.45
59137244 01/03/2022 2869 483.91
munis
tyler ero solution
01/06/2022 11:55 |CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL
aposhdsb
CASH ACCOUNT: 01 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO

WARRANT NET
CHECK TOTAL: 2,653.70
01/06/2022 PRTD 3602 BILL WALL'S DIRECT A 16461 12/17/2021 2869 60.00
CHECK TOTAL: 60.00
01/06/2022 PRTD 4399 BLAIS & ASSOCIATES 112021FAR01 12/16/2021 2869 570.00
112021FAR02 12/16/2021 2869 356.25
112021FAR03 12/16/2021 2869 47.50
112021FAR04 2869 261.25
112021FAR05 12/16/2021 2869 855.00
112021FAR06 12/16/2021 2869 550.00
112021FAR07 12/16/2021 2869 137.50
112021FAR08 12/16/2021 2869 831.25
CHECK TOTAL: 3,608.75
01/06/2022 PRTD 4867 BOYS & GIRLS CLUB OF 122221 12/22/2021 2869 29,218.60 CHECK TOTAL: 29,218.60
01/06/2022 PRTD 6100 CENTRAL SAN JOAQUIN RMA-2022-0202 12/17/2021 2869 85,945.00 CHECK TOTAL: 85,945.00
01/06/2022 PRTD 8250 COLLINS & SCHOETTLER 1253 12/31/2021 2869 2,832.50 1254 01/01/2022 2869 632.50
CHECK TOTAL: 3,465.00
01/06/2022 PRTD 9940 DEPARTMENT OF JUSTIC 549716 12/03/2021 2869 307.00 552817 12/03/2021 2869 105.00
CHECK TOTAL: 412.00
munis
fler erp solution
01/06/2022 11:55
6175mame LE CASE DESEURYEMERES JOURNAL lapeshdeb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE

INV DATE PO WARRANT NET
01/06/2022 PRTD 12000 FARLEY LAW FIRM 122821 12/28/2021 2869 6,983.78 CHECK TOTAL: 6,983.78
01/06/2022 PRTD 14651 FL ENVIRONMENTAL 149271A 12/02/2021 2869 84.00 149107A 11/30/2021 2869 84.00
148867A 11/19/2021 2869 84.00
148679A 11/19/2021 2869 33.00
148508A 11/19/2021 2869 84.00
148674A 11/19/2021 2869 84.00
148675A 11/19/2021 2869 33.00
148676A 11/19/2021 2869 33.00
148677A 11/19/2021 2869 33.00
148678A 11/19/2021 2869 33.00
148743A 11/30/2021 2869 193.00
149134A 11/30/2021 2869 85.00
148201A 11/12/2021 2869 155.00
148200A 11/12/2021 2869 2,985.00
CHECK TOTAL: 4,003.00
01/06/2022 PRTD 16603 GROSS & STEVENS INC 125545 12/16/2021 2869 363.17 CHECK TOTAL: 363.17
01/06/2022 PRTD 30311 TYLER TECHNOLOGIES, 045-360975 12/01/2021 2869 53, 364.15 045-362644 11/30/2021 2869 9,000.00
CHECK TOTAL: 62,364.15
01/06/2022 PRTD 34634 PITNEY BOWES -PURCHAS 121621 12/16/2021 2869 425.45 munis
tyler erp solution
01/06/2022 11:55
6175mame
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUB PROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT NET CHECK TOTAL: 425.45
01/06/2022 PRTD 37000 QUAD KNOPF, INC. 110507 09/16/2021 2869 250.20 109664 07/19/2021 2869 49.50
CHECK TOTAL: 299.70
01/06/2022 PRTD 41705 SIGN TIME 79239 12/15/2021 2869 1,193.50 CHECK TOTAL: 1,193.50
01/06/2022 PRTD 43685 STEWART, DOUGLAS 122121 12/21/2021 2869 2,000.00 CHECK TOTAL: 2,000.00
01/06/2022 PRTD 51525 VERIZON INV25342335 12/07/2021 2869 133.00 CHECK TOTAL: 133.00
01/06/2022 PRTD 51550 VERIZON WIRELESS 989431997 12/04/2021 2869 190.05 CHECK TOTAL: 190.05
| 01/06/2022 PRTD 51550 VERIZON WIRELESS 9895334144 12/18/2021 2869 453.38 CHECK | TOTAL: 453.38
01/06/2022 PRTD 51700 VISALIA TOYOTA C80460 12/29/2021 2869 554.15 CHECK TOTAL: 554.15
NUMBER OF CHECKS 55 *** CASH ACCOUNT TOTAL *** 439,701.46

COUNT AMOUNT
TOTAL PRINTED CHECKS 55 439, 701.46
*** GRAND TOTAL *** 439,701.46
munis
tyler erp solution
01/06/2022 11:02 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
542 00000 THOMSON REUTERS 41043 2869 226.60 . 00
845425795 . 00 W9rcd
CASH 01 2022/07 INV 12/01/2021 SEP-CHK: N DISC: 01411 5205 ACCT 1100 DEPT DUE 01/05/2022 BESC PROFESSIONAD SERVICE 226.60 1099:
544 00000 SIERRA DESIGNS, 41087 2869 104,435.28 . 00 . 00 21-080 #1
CASH 01 2022/07 INV 12/23/2021 SEP-CHK: N 31425 5516 FREE ACCT 1100 DEPT DUE 01/05/2022 SES CEREB AUG 21-DEC 210° 104,435.28 1099:
544 00000 SIERRA DESIGNS, 41101 2869 17,535.69 .00 .00
7CCNR
CASH 01 2022/07 INV 12/23/2021 SEP-CHK: N 31425 5516 CCNR 17,535.69 1099:

ACCT 1100 DEPT DUE 01/05/2022 SES CONR-PROFESSIONAL SERVICE 762 00000 AMERICAN INCORPO 41050 2869 1,466.00 . 00 .00 7131449
CASH 01 2022/07 INV 07/30/2021 SEP-CHK: N 01406 5205 1,466.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 SES HOPESSIONAL SERVICE
819 00001 HAMNER & JEWELL 41090 2869 11,698.48 . 00 .00 201377
CASH 01 2022/07 INV 12/23/2021 SEP - CHK: N 26425 5516 ENTRY 11,698.48 1099:

ACCT 1100 DEPT DUE 01/05/2022 DES ENTRY -PROFESSIO SERVICE 819 00001 HAMNER & JEWELL 41091 2869 548.24 . 00 .00
201363
CASH 01 2022/07 INV 12/20/2021 SEP-CHK: N 26425 5516 ENTRY 548.24 1099:

ACCT 1100 DEPT DUE 01/05/2022 DES: ENTRY-PROFESSIONAL SERVICE 990 00000 TERMINIX 41096 2869 68.00 .00 . 00
415383260
CASH 01 2022/07 INV 12/17/2021 SEP-CHK: N DISC:.00 01406 5205 68.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESC: PEST CONTROL
990 00000 TERMINIX 41097 2869 106.00 . 00 .00
415382214
CASH 01 2022/07 INV 12/17/2021 DISC:.00 01406 5205 106.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESC PEST CONTROD
munis
01/06/2022 11:02
6175mame apinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY PO BALANCE CHK/WIRE ERR 990 00000 TERMINIX 41,098 2869 100.00 • 00 .00
414332602
CASH 01 2022/07 INV 12/15/2021 SEP-CHK: N DISC: .00 01406 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: PEST CONTROL 100.00 1099:
1242 00001 CALIFORNIA BUSIN 220712 2869 287.37 • 00 . 00 сст 1700. 2022/07 INV 12/16/2021 SEP-CHK: N DISC: 01411 5205 143.69 DEPT DUE 01/05/2022 01406 5205 1099:
143.68
1356 00000 ESPINOZA, SIGIFR 11057 2869 50.00 . 00 . 00 W9rcd 122121
CASH 01 2022/07 INV 12/21/2021 SEP-CHK: N DISC: 00 01401 5205 50.00 ACCT 1100 DEPT 1099:

DUE 01/05/2022 DESC: NOV 2021
1361 00000 TULARE KINGS HIS 41110 2869 220.00 . 00 . 00 w9rca 18997-32288
CASH 01 2022/07 INV 01/03/2022 DES MEMBERSHIP RENEWAL 01407 5205 220.00 1099:

ACCT 1100 DEPT DUE 01/05/2022
1367 00000 THOMAS, JAMES 41054 2869 1,000.00 . 00 . 00
122121
CASH 01 2022/07 DUE 02/05/2022 DISC: .00 01420 5205 1,000.00 1099:0 ACCT 1100 DEPT DESC. DEC 2021
1481 00000 HINDERLITER DELL 41086 2869 2,600.00 .00 .00 w9rcd SIN013573
2022/07 01404 5205 CNBIS 2,600.00 1099:

DEPT
1555 0000O METLIFE 41102 2869 4,326.82 . 00 .00 w9rcd
121421
CASH 01 2022/07 INV 12/14/2021 SEP-CHK: N DESCCOK/1/22-0173SC2 00 01 2233 4,326.82 1099:

ACCT 1100 DEPT DUE 01/05/2022
1559 00000 ASI ADMINISTRATI 41051 2869 1,137.50 .00 .00 worca A1020007
CASH 01 2022/07 INV 12/15/2021 SEP-CHK: Y DISC: .00 01 2233 1,137.50 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESC: DEC 2021
munis
tyler erp solution
01/06/2022 11:02
6175mame apinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
1559 00000 ASI ADMINISTRATI 41111 2869 908.07
.00 . 00 w9rcd
122921
CASH 01 2022/07 INV 12/29/2021 SEP-CHK: X 01 2233
ACCT 1100 DEPT DUE 01/05/2022 DESC MEDIČAL CHECK RUN 00 908.07 1099:

15.94 00000 SANCHEZ-ALCARAZ, 41122 2869 300.00 . 00
122921 . 00 w9rcd
CASH 01 2022/07 INV 12/29/2021 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: RESERVE 300.00 1099:0 1615 00000 DIAZ, BRENDAN MI 41120 2869 300.00
. 00 .00 w9rcd
12102021
CASH 01 2022/07 INV 12/10/2021 SESC SHI E 3 DISC: .00 01420 5205 300.00 1099:

ACCT 1100 DEPT DUE 01/05/2022
1633 00000 PITNEY BOWES 41084 2869 157.48 .00 . 00 w9xcd 1019627813
CASH 01 2022/07 INV 12/10/2021 SEP-CHK: N 01406 5205 157.48 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESC: PROFESSIONAL SERVICO 1633 00000 PITNEY BOWES 41094 2869 258.80 .00 .00
1019685027 w9rcd
AcCT ito0 2022/07 DUE 02/05/2022 SEP-CHK: N 01406 5205
SESC PROFESSIONAD SERVICE 258.80 1099:
1657 00000 LASQUITE, ANTHON 41119 2869 100.00 . 00 .00 W9rcd 122721
ACSH itoe 2022/07 TNV 12/27/2021 SEP-CHK: N DISC: . 00 01420 5205 100.00 1099:

DEPT DUE 01/05/2022 DESC: RESERVE
1658 00000 DIAZ, VINCENT A. 41117 2869 300.00 .00 .00 W9rcd 122521
ACH i00 2022/07 INV 12/25/2021 SEP-CHK: N DISC: .00 01420 5205 300.00 1099:

DEPT DUE 01/05/2022 DESC: RESERVE
1662 00000 LIEBERT CASSIDY 41059 2869 304.00 . 00 w9rcd 210024 .00
CASH 01 2022/07 INV 11/30/2021 SEP-CHK: N 01406 5205 304.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESC: PROFESSTONAD SERVTCO munis
tyler ero solution
01/06/2022 11:02
6175mame pinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

VENDOR REMIT NAME DOCUMENT

INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
1702 00000 CAL BENNETTS INC 41047 2869 969.75
27900-0 • 00 - 00 W9rcd
CASH 01 2022/07 INV 08/04/2021 DISC: .00 103411 5504
ACCT 1100 DEPT DUE 01/05/2022 DESCEND REMODEL 969.75 1099:
1719 00000 GHD INC. 41079 2869 1,075.00
. 00 . 00 w9rcd
380-0005404
CASH 01 2022/07 INV 12/02/2021 SEP-CHK: N DISC: 26425 5516 ENTRY ACCT 1100 DEPT DUE 01/05/2022 DESC: ENTRY -BLVD WIDENING 1,075.00 1099:
1723 00000 EXPRESS SERVICES 41114 2869 3,512.15
. 00 . 00 W9rcd
26537867
CASH 01 2022/07 INV 12/21/2021 SEP-CHK: N
ACCT 1100 DEPT DUE 01/05/2022 SES PROFESSIONAD SERVICE 02425 5205 TEME 3,179.68 1039- 332.47
1724 00000 HIGHLAND PRODUCT 41102 2869 1,081.00 .00 . 00 w9rcd 310019948
CASH 01 2022/07 INV 12/22/2021 DISC: .00 39425 5203 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESC REP SUPPLIES 1,081.00 1761 00000 AUTOTECH SERVICE 41048 2869 41.75 . 00 .00 w9rcd 1110288
COT L00 2022/07 INV 12/16/2021 DISC:.00 01411 5204 41.75 DEPT DUE 01/05/2022 DESCREP SERVICE 1099:
1795 00000 GERARDO, JOSE 41118 2869 100.00 . 00 .00 w9rcd 122721
ACT i00 2022/07 INV 12/27/2021 SEP-CHK: N DISC: .00 01420 5205 1099:

DEPT DUE 01/05/2022 DESC: RESERVE 100.00
1816 00000 GUARDIAN SAFETY 20386 2869 489.27 .00 . 00 w9rca Act itoe 2022/07 INV 10/22/2021 DISC: 00 01420 5202 489.27 1099:

DEPT DUE 01/05/2022 DESC: ORR SUPPLIES
munis
ver erp solution
01/06/2022 11:02
6175mame
apinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
1823 00000 VPHONES.COM 41063 2869 1,177.45
11028 . 00 . 00 W9rcd
CASH 01 2022/07 INV 12/15/2021 SEP-CHK: N DISC: 01411 5211 ACCT 1100 DEPT DUE 01/05/2022 DES PROFESSIONAD SERVICE 353.24 1099:| 01406 5211 294.36 1099: |
01420 5211 235.49 1099
01415 5211 117/ . 75 1099:
01425 5211 47.10 1099
02425 5211 47.10 1099:
04425 5211 47.10 1099:
06425 5211 35.31 1099:
2137 00000 4CREEKS, INC. 41052 2869 42, 694.38
23545 . 00 . 00 w9rcd
CASH 01 2022/07 INV 12/15/2021 SEP-CHK: N 26425 5516 ENTRY 42,694.38 1099:

ACCT 1100 DEPT DUE 01/05/2022 SES ENTRY PROFESSIONAL SERVICE 2167 00000 ADVANCED BUILDIN 41106 2869 1,095.00 . 00 .00 34286
CASH 01 2022/07 INV 01/01/2022 DES: PROPESSIONAL SERVICE 01406 5205 1,095.00 1099:

ACCT 1100 DEPT DUE 01/05/2022
2183 00000 ROQUE, DOMINIC 4222721 2869 400.00 . 00 .00
CASH 01 2022/07 INV 12/27/2021 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: RESERVE 400.00 1099:0 2208 00000 LARSEN, ROBERT 41100 2869 400.00 . 00 .00 w9rcd 010322
CASH 01 2022/07 SEP-CHK: N DISC: .00 01420 5205 1099:

ACCT 1100 DEPT IN 02/03/2022 DESC: RESERVE 400.00
2214 00000 SALVADOR, ISAIAH 41116 2869 400.00 . 00 .00 w9rcd 122321
2022/07 INV 12/23/2021 SEP-CHK: N DISC: .00 400.00 1099:

DEPT DUE 01/05/2022 DESC: RESERVE
2241 00000 HINOJOSA, ARMAND 41058 2869 50.00 . 00 .00 w9rcd 122121
CASH 01 2022/07 INV 12/21/2021 DISC: .00 01401 5205 50.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 DEBC: NOV 2021
munis
a tvle rerp solution
01/06/2022 11:02 ENO ER RO LIST
6175mame apinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
2242 00000 CASAS, RAUL 41056 2869 50.00
. 00 .00 W9rcd
122121
CASH 01 2022/07 INV 12/21/2021 DISC: .00 01401 5205
ACCT 1100 DEPT 01/05/2022 DESC NOV 2021 50.00 1099:
2249 00000 LUNA, JERRY E 41055 2869 50.00 . 00
122121 .00 w9rcd
CASH 01 2022/07 INV 12/21/2021 SEP-CHK: N DISC: .00 01401 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC : NOV 2021 50.00 1099:

22.93 00000 D.R. HORTON 41061 2869 19,785.00 . 00
U-1 . 00 w9red
CASH 01 2022/07 INV 12/22/2021 SEP-CHK: N DISC: .00 101414 4130 ACCT 1100 DEPT DUE 01/05/2022 DESC : REMBURSEMENT 19,785.00 1099:
2293 00000 D.R. HORTON 41062 2869 13,570.00 .00
U-2 . 00 W9rcd
CASH 01 2022/07 INV 12/22/2021 SEP-CHK: N 101414 4130
ACCT 1100 DEPT DUE 01/05/2022 DESC REMBURSEMENISC: .00 13,570.00 1099:
2294 00000 ROBERT HALE INTE 59063476 2869 733.67
. 00 .00
CASH 01 2022/07 INV 12/21/2021 SEP-CHK: N 01406 5205
ACCT 1100 DEPT DUE 01/05/2022 SES PROFESSIONAL SERVICE 733.67 1099:
2294 00000 ROBERT HALF INTE 41042 2869 733.67
59046879 . 00 .00
CASH 01 2022/07 INV 12/20/2021 SEP-CHK: N DISC:

ACCT 1100 DEPT DUE 01/05/2022 DESC: PROFESSIONAD SERVICE 01406 5205 733.67 1099:
2294 00000 ROBERT HALF INTE 41092 2869 702.45 . 00 .00
59094324
ACCr 1100 2022/07 INV 12/27/2021 SEP-CHK: N 01406 5205
DEPT DUE 01/05/2022 DESC PROFESSIONAD SERVICE 702.45 1099:
2294 00000 ROBERT HALF INTE 41105 2869 483.91 .00
59137244 . 00
CASH 01 2022/07 INV 01/03/2022 SEP - CHK: N DISC: 01406 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC PROFESSIONALSERVICE° 483.91 1099:
munis
turero solution
01/06/2022 11:02 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST lapinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY PO BALANCE CHK/WIRE ERR
3602 00000 BILL WALL'S DIRE 41060 2869 60.00 . 00 .00
16461
CASH 01 2022/07 INV 12/17/2021 DISC: .00 01406 5205
ACCT 1100 DEPT SESC CONSULTING 60.00 1099: 0
DUE 01/05/2022
4399 00001 BLAIS & ASSOCIAT 41123 2869 570.00
. 00 . 00
112021FAR01
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N 01414 5205
ACCT 1100 DEPT DESC PROFESSIONAL SERVICE 570.00 1099:

DUE 01/05/2022
4399 00001 BLAIS & ASSOCIAT 41124 2869 356.25 . 00
. 00
112021FAR02
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N 01414 5205 356.25 1099:

ACCT 1100 DEPT DUE 01/05/2022 SES PROFESSIONAL SERVICE
4399 00001 BLAIS & ASSOCIAT 41125 2869 47.50 . 00 .00
112021FAR03
CASH 01 2022/07 INV 12/16/2021 12400 5205 SB2DT 47.50 1099:

ACCT 1100 DEPT DUE 01/05/2022 SES SB2DT - PROFESSIONAL SERVICE 4399 00001 BLAIS & ASSOCIAT 41126 2869 261.25 . 00 . 00 112021FAR04
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N 31425 5516 CCNR 261.25 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESCAR PROFESSIONAL SERVICE 4399 00001 BLAIS & ASSOCIAT 41127 2869 855.00 . 00 . 00 112021FAR05
CASH 01 2022/07 INV 12/16/2021 04425 5516 WWTE 855.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 SERVICE
1392 00001 BLAIS & ASSOCIAT 41128 2869 550.00 . 00 .00
112021FAR06
2022/07 INV 12/16/2021 SEP-CHK: N 12400 5205 00013 550.00 1099:

DEPT DUE 01/05/2022 DESC: 00013- PROFESSIONAI St SERVICE 4399 00001 BLAIS & ASSOCIAT 41129 2869 137.50 .00 .00
112021FAR07
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N 12400 5516 ALLEY 137.50 1099:

ACCT 1100 DEPT DUE 01/05/2022 DES ALLEY-PROFESSIONAL SERVICE munis
ter erp solution
01/06/2022 11:02 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

VENDOR REMIT NAME DOCUMENT

INVOICE VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY PO BALANCE CHK/WIRE ERR
4399 00001 BLAIS & ASSOCIAT 41130 2869 831.25
112021FAR08 . 00 . 00
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N 01414 5205
ACCT 1100 DEPT DUE 01/05/2022 SESCC PROPESSIONAD SERVICE 831.25 1099:
4867 00000 BOYS & GIRLS CLU 41115 2869 29,218.60
. 00 .00
122221
CCT 100 2022/07 INV 12/22/2021 SEP-CHK: N 5205
DUE 01/05/2022 SBSC:07/01/21-09030/21:00 12400 12909 29,218.60 1099:
6100 00001 CENTRAL SAN JOAQ 41081 2869 85,945.00
. 00 .00
RMA-2022-0202
CASH 01 2022/07 INV 12/17/2021 01404 5117
ACCT 1100 DEPT DUE 01/05/2022 BESC FX2122 3RD QUARTER 242.87 1099:
01411 5117 19,239.53 1099:
14411 5117 SLESE 2,936.57 1099:
01425 5117 5,060.35 1099:
01420 5117 7,004.72 1099:
01414 5117 75.90 1099:
02404 5117 333.95 1099:
02425.5117 3,932.91 1099:
04404 5117 318.77 1099:
04425 5117 3,932.91 1099:
06404 5117 75.90
06425 5117 2,281.09
21425 5117 15.18
2,884.14
35425 5117 262.19
01411 5205
01420 5205 1:500.00
01406 5207 34,348.02
8250 00000 COLLINS & SCHOET 42553 2869 2,832.50 . 00 . 00 CASH 01 2022/07 DUE 02/05/2022 DISC: .00 01414 5205
ACCT 1100 DEPT DESC: DRC 2021 2,832.50 1099:
8250 00000 COLLINS & SCHOET 12204 2869 632.50 .00 .00
ACT 1100 2022/07 DUE 01/05/2022 SEP-CHK: N DISC: .00 12400 5205 SB2DT 632.50 1099:

DEPT DESC: SB2DT-DEC 2021
munis
twer erp solution
01/06/2022 11:02
6175mame lapinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
9940 00000 DEPARTMENT OF JU 41044 2869 307.00
549716 . 00 . 00
CASH 01 2022/07 INV 12/03/2021 SEP-CHK: N 83411 5205
ACCT 1100 DEPT DUE 01/05/2022 DESC PROFESIONAD SERVICE 307.00 1099:
9940 00000 DEPARTMENT OF JU 41045 2869 105.00
552817 . 00 . 00
CASH 01 2022/07 INV 12/03/2021 SEP-CHK: N DISC: 01411 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: PROFESSIONAD SERVICO 105.00 1099:
12000 00000 FARLEY LAW FIRM 41112 2869 6,983.78
122821 . 00 . 00
CASH 01 2022/07 INV 12/28/2021 SEP-CHK: N
ACCT 1100 DEPT DUE 01/05/2022 SESC PROFESIONAD SERVICE 01414 5205 202.50 1099:0 01406 5205 6,781.28 1099•0
14651 00000 FGL ENVIRONMENTA 41064 2869 84.00 .00 .00
149271A
CASH 01 2022/07 INV 12/02/2021 SEP -CHK: N DISC: .00 02425 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: BACTI ANALYSIS 84.00 1099:
14651 00000 FGL ENVIRONMENTA 41065 2869 84.00 . 00
149107A .00
CASH 01 2022/07 INV 11/30/2021 SEP-CHK: N DISC: .00 02425 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: BACTI ANALYSIS 84.00 1099:
14651 00000 FGL ENVIRONMENTA 41066 2869 84.00 .00
148867A .00
ACT 1100 2022/07 INV 11/19/2021 SEP-CHK: N DISC:.00 02425 5205 84.00 1099:

DEPT DUE 01/05/2022 DESC: BACTI ANALYSIS
14651 00000 FGL ENVIRONMENTA 41067 2869 33.00 . 00 .00
148679A
CASH 01 2022/07 INV 11/19/2021 SEP-CHK: N DISC: .00 02425 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: BACTI ANALYSIS 33.00 1099:
14651 00000 FGL ENVIRONMENTA 41068 2869 84.00 . 00
148508A . 00
CASH 01 2022/07 INV 11/19/2021 SEP-CHK: N DISC: .00 02425.5205 84.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESC: BACTI ANALYSIS
MUnIS
ter erp solution
01/06/2022 11:02
6175mame 10
apinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
14651 00000 FL ENVIRONMENTA 41069 2869 84.00 . 00
148674A . 00
CASH 01 2022/07 INV 11/19/2021 SEP-CHK: N DISC: .00 02425 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: BACTI ANALYSIS 84.00 1099:
14651 • 00000 FL ENVIRONMENTA 41070 2869 33.00
. 00 . 00
148675A
CASH 01 2022/07 INV 11/19/2021 SEP-CHK: N DISC: .00 02425 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: BACTI ANALYSIS 33.00 1099:
14651 00000 FL ENVIRONMENTA 41071 2869 33.00
148676A • 00 • 00
CASH 01 2022/07 INV 11/19/2021 SEP-CHK: N DISC: .00 02425 5205 33.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESC: BACTI ANALYSIS
14651 • 00000 FL ENVIRONMENTA 41072 2869 33.00 . 00 . 00 148677A
CASH 01 2022/07 INV 11/19/2021 SEP-CHK: N DISC: .00 02425 5205 33.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 DESC: BACTI ANALYSIS
14651 00000 FL ENVIRONMENTA 41073 2869 33.00 . 00 . 00
148678A
CASH 01 2022/07 INV 11/19/2021 DISC: 00 02425 5205 33.00 ACCT 1100 DEPT DUE 01/05/2022 SES BACTE ANALYSTS 1099:
14651 00000 FL ENVIRONMENTA 41074 2869 193.00 .00 . 00
148743A
CASH 01 2022/07 INV 11/30/2021 04425 5205 193.00 1099:

ACCT 1100 DEPT DUE 01/05/2022
14651 00000 FL ENVIRONMENTA 41075 2869 85.00 .00 . 00
149134A
CASH 01 2022/07 INV 11/30/2021 SEP-CHK: N 04425 5205 85.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 DES NO ANI ANALYSISO
14651 00000 FL ENVIRONMENTA 41076 2869 155.00 .00 .00
148201A
CASH 01 2022/07 INV 11/12/2021 SEP-CHK: N 04425 5205 155.00 1099:

ACCT 1100 DEPT DUE 01/05/2022 SES NOANIC ANALYSIS
munis
tyler erp solution
01/06/2022 11:02
6175mame 11
apinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
14651 00000 FL ENVIRONMENTA 41077 2869 2,985.00
. 00 . 00
148200A
CASH 01 2022/07 SEP-CHK: N 04425 5205
ACCT 1100 DEPT DO 01/03/2022 SESC: PROFESSIONAD SERVICE 2,985.00 1099:
16603 00000 GROSS & STEVENS 41049 2869 363.17
.00 • 00
125545
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N DISC: 00 01411 5204 ACCT 1100 DEPT DUE 01/05/2022 DESC: REP SERVICE 363.17 1099:
30311 00001 TYLER TECHNOLOGI 41082 2869 53,364.15
045-360975 . 00 . 00
CASH 01 2022/07 INV 12/01/2021 SEP-CHK: N
ACCT 1100 DEPT DUE 01/05/2022 DESC PROFESSIONAD SERVICE 01406 5205 26,682.08 1099:
01 1700 26,682.07 1099:
30311 00001 TYLER TECHNOLOGI 41088 2869 9,000.00 . 00
. 00
045-362644
CASH 01 2022/07 TNV 11/30/2021 SEP-CHK: N DISC: 103404 5504 ACCT 1100 DEPT DUE 01/05/2022 DESC PROFESSIONAL SERVICE 3, 000.00 1099:
02425 5504 3,000.00 1099:
04425 5504 3, 000.00 1099:
34634 00001 PITNEY BOWES-PUR 41093 2869 425.45 . 00
121621 . 00
CASH 01 2022/07 INV 12/16/2021 SEP -CHK: N DISC: .00 01406 5205 ACCT 1100 DEPT DUE 01/05/2022 DESC: POSTAGE 425.45 1099:
37000 00001 QUAD KNOPF, INC. 41107 2869 250.20 . 00 . 00 110507
CASH 01 2022/07 INV 09/16/2021 SEP-CHK: N 01414 5205
ACCT 1100 DEPT DUE 01/05/2022 DES PLATINUM CONNECTION 250.20 1099:
37000 00001 QUAD KNOPF, INC. 41108 2869 49.50 .00 . 00
109664
CASH 01 2022/07 INV 07/19/2021 SEP-CHK: N 01414 5205
ACCT 1100 DEPT DUE 01/05/2022 DESC: LEAGAL DESCRIPTION & EXHIBIT 49.50 1099:
41705 00001 SIGN TIME 41085 2869 1, 193.50 . 00 .00
79239
CASH 01 2022/07 INV 12/15/2021 01425 5203
ACCT 1100 DEPT DUE 01/05/2022 DES: PROFESSTONAD SERVICE 1,193.50 1099:0 munis
er erp solution
01/06/2022 11:02
6175mame 12
apinvent
CLERK: 6175mame BATCH: 2869 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
43685 00000 STEWART, DOUGLAS 41053 2869 2, 000.00
. 00 • 00
122121
CASH 01 2022/07 INV 12/21/2021 DISC: .00 01420 5205
ACCT 1100 DEPT DUE 01/05/2022 DESO DR 2021 2,000.00 1099: 0 51525 00001 VERIZON 41046 2869 133.00
INV25342335 . 00 . 00
2022/07 INV 12/07/2021 SEP-CHK: N 01411 5205
DEPT DUE 01/05/2022 SEC: PROFESSIONAD SERVICE 133.00 1099:
51550 00001 VERIZON WIRELESS 41080 2869 190.05
989431997 . 00 . 00
CASH 01 2022/07 INV 12/04/2021 SEP-CHK: N
ACCT 1100 DEPT DUE 01/05/2022 SESCCHROFESSIONAD SERVICE 01415 5211 152.04 1099

38.01 51550 00001 VERIZON WIRBLESS 49895334144 2869 453.38 . 00 .00 2022/07 INV 12/18/2021 SEP-CHK: Y DISC: .00 01411 5211
DEPT DUE 01/05/2022 DESC: M2M 396.70 1099
04425 5211 56.68
51700 00000 VISALIA TOYOTA 41113 2869 554.15 . 00 . 00
C80460
ACT 1100 2022/07 DUE 02/33/2022 DESC: PROPESSIONAL SERVICE 01406 5205 554.15 1099:

DEPT
88 APPROVED UNPAID INVOICES TOTAL 439,701.46
88 INVOICE (S) REPORT POST TOTAL 439,701.46
munis
Mer erp solution
01/10/2022 18:03
6175mame
apinvent
CLERK: 6175mame BATCH: 2870 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
2292 2870 5,000.00
00000 KAWEAH WATER FOU 41032 . 00 . 00
ACT 1t00 38P2/07 INV 10/01/2021 04425 5205
DUE 01/10/2022 DES:2021 CONTRIBUTION: 00 5,000. 00 1099:
1 APPROVED UNPAID INVOICES TOTAL 5,000.00
1 INVOICE (S) REPORT POST TOTAL 5,000.00
munis
ver ero solution
01/10/2022 18:07 ATE CASE DESERENES JOURNAT
6175mame apeshast

CHECK NO ONE DATE CASH (DUE TO/DUE FROM)

TYPE VENDOR NAME VOUCHER INVOICE INV DATE

PO WARRANT NET
01/10/2022 PRTD 2292 KAWEAH WATER FOUNDAT 1004 10/01/2021 2870 5,000.00
CHECK TOTAL: 5,000.00
NUMBER OF CHECKS *** CASH ACCOUNT TOTAL *** 5,000.00

COUNT AMOUNT
TOTAL PRINTED CHECKS 5,000.00
*** GRAND TOTAL *** 5,000. 00
munis
Me eo solen
01/13/2022 19:18
6175mame ITP CAS DESBORES JOURNAL l'apcehdab
ECK ACCOR DAE 1100 CASH (DUB TO/DUB FROM)

CHECK NO TYPE VENDOR NAME VOUCHER INVOICE INV DATE

PO WARANT NET
01/13/2022 PRTD 544 SIERRA DESIGNS, INC J-1 01/08/2022 2871 1,010.35
R-1 01/08/2022 2871 2,492.35
CE-1 01/08/2022 2871 231.00
CHECK TOTAL: 3,733.70
01/13/2022 PRTD 633 CHARTER COMMUNICATIO 0001993122321 12/23/2021 2871 3,277.07 CHECK TOTAL: 3,277.07
01/13/2022 PRTD 750 LAMPE CHRYSLER DODGE 6138954/1 12/18/2021 2871 59.99
CHECK TOTAL: 59.99
01/13/2022 PRTD 1082 AQUA NATURAL SOLUTIO 4892 11/09/2021 2871 4, 821.98 CHECK TOTAL: 4,821.98
01/13/2022 PRTD 1207 PROFESSIONAL PRINT & 110731 12/30/2021 2871 657.07 CHECK TOTAL: 657.07
01/13/2022 PRTD 1378 MID VALLEY DISPOSAL M-2022-6 01/12/2022 2871 38,322.42 CHECK TOTAL: 38,322.42
01/13/2022 PRTD 1456 PRANCHISE TAX BOARD 622104048 01/12/2022 2871 390.19 CHECK TOTAL: 390.19
01/13/2022 PRTD 1481 HINDERLITER DELLAMAS SIN002017 06/25/2020 2871 1,725.65 CHECK TOTAL: 1, 725.65
01/13/2022 PRTD 1559 ASI ADMINISTRATIVE S 011022 01/10/2022 2871 335.33 CHECK TOTAL: 335.33
01/13/2022 PRTD 1559 ASI ADMINISTRATIVE S 010322 01/03/2022 2871 759.45 munis
tyler ero solution
01/13/2022 19:18
6175mame aposhdab

CASH (DUE TO/DUE FROM)

TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT
NET
CHECK TOTAL: 759.45
01/13/2022 PRTD 1719 GHD INC. 380-0006956 01/06/2022
2871 645.00
CHECK TOTAL: 645.00
01/13/2022 PRTD 1761 AUTOTECH SERVICE CEN 1110455 12/30/2021 2871 41.75 CHECK TOTAL: 41.75
01/13/2022 PRTD 1770 DATA TICKET INC 132437 12/05/2021
2871 200.00
131987 12/04/2021 2871 62.00
CHECK TOTAL: 262.00
01/13/2022 PRTD 1845 GOPHER GETTER inv0508 01/03/2022 2871 1,400.00 CHECK TOTAL: 1,400.00
01/13/2022 PRTD 2228 CENTRAL CAL WATERWOR 21393 01/03/2022 2871 26,479.00 CHECK TOTAL: 26,479.00
01/13/2022 PRTD 2238 ARMSTRONG, SCOTT LEE 010822 01/08/2022 2871 200.00 CHECK TOTAL: 200.00
01/13/2022 PRTD 2264 YARBS GRADING AND PA 12/30/2021 2871 246,621.09 CHECK TOTAL: 246,621.09
01/13/2022 PRTD 3602 BILL WALL'S DIRECT A 16463 12/24/2021 2871 120.00 CHECK TOTAL: 120.00
01/13/2022 PRTD 4399 BLAIS & ASSOCIATES 082021FAR05 09/13/2021 2871 285.00 122021FAR01 01/11/2020 2871 403.75
122021FAR02 01/11/2020 2871 3,681.25
122021FARO 01/10/2021 2871 166.25
munis
a tyter erp solution
01/13/2022 19:18
6175mame ATE CASHDESEUREMNES JOURNAT
apeshdsb
CASH ACCOUNT: 01 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE

PO WARRANT NET
122021FAR04 01/10/2021 2871 95.00
122021FAR05 01/10/2021 2871 380.00
122021FAR06 01/10/2021 2871 1,472.50
122021FAR07 01/10/2021 2871 302.50
122021FAR08 01/10/2021 2871 192.50
122021FAR09 01/10/2021 2871 137.50
122021FAR10 01/10/2021 2871 23.75
CHECK TOTAL: 7,140.00
01/13/2022 PRTD 8300 CITY OF FARMERSVILLE 123121 12/31/2021 2871 1,460.53 CHECK TOTAL: 1,460.53
01/13/2022 PRTD 15200 FRESNO OXYGEN-BARNES 62892264 12/06/2021 2871 44.21 CHECK TOTAL: 44.21
01/13/2022 PRTD 16603 GROSS & STEVENS INC 125963 12/29/2021 2871 209.46 CHECK TOTAL: 209.46
E 01/13/2022 PRTD 30311 TYLER TECHNOLOGIES, 045-364858 12/29/2021 2871 652.00 CHECK TOTAL: 652.00
01/13/2022 PRTD 31560 OFFICE DEPOT 20654317 12/31/2021 2871 135.32 CHECK TOTAL: 135.32
01/13/2022 PRTD 34500 AT & T 010622 01/06/2022 2871 271.97 CHECK TOTAL: 271.97
01/13/2022 PRTD 37000 QUAD KNOPF, INC. 111879 01/04/2022 2871 517.96 111976 01/06/2022 2871 34,682.35
munis
tyler ero solution
01/13/2022 19:18 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL
aposhdsb
CASH ACCOUNT: 01 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE

PO WARRANT NET
111977 01/06/2022 2871 972.45
111978 01/06/2022 2871 1,213.65
111979 01/06/2022 2871 7,458.65
111980 01/06/2022 2871 1,512.27
111981 01/06/2022 2871 271.35
111974 01/06/2022 2871 9,242.54
CHECK TOTAL: 55,871.22
01/13/2022 PRTD 41000 SELF-HELP ENTERPRISE FVLADM DEC-21 12/31/2021 2871 2,258.40 FVLHMPI DEC-21 12/31/2021 2871 521.00
FVLCHPI DEC-21 12/31/2021 2871 131,460.00
FVL18 DEC-21 12/31/2021 2871 1,134.00
CHECK TOTAL: 135, 373.40
01/13/2022 PRTD 48100 TULARE COUNTY SHERIF 011222 01/12/2022 2871 24,101.00
CHECK TOTAL: 24,101.00
01/13/2022 PRTD 50500 VALLEY INDUSTRIAL & 446675 2871 600.00 CHECK TOTAL: 600.00
01/13/2022 PRTD 52200 VOYAGER FLEET SYSTEM 8692238182152 01/10/2021 2871 128.98
CHECK TOTAL: 128.98
munis
tyler erp solution
01/13/2022 19:18
6175mame apeshdsb
NUMBER OF CHECKS 30 *** CASH ACCOUNT TOTAL *** 555,839.78

COUNT AMOUNT
TOTAL PRINTED CHECKS 30 555,839.78
*** GRAND TOTAL *** 555, 839. 78
munis
tyler erp solution
01/13/2022 19:10 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST
apinvent
CLERK: 6175mame BATCH: 2871 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
544 00000 SIERRA DESIGNS, 41155 2871 1,010.35
J-1 • 00 . 00
CASH 01 2022/07 INV 01/08/2022 SEP-CHK: N 31425 5516 JENGS ACCT 11.00 DEPT DUE 01/13/2022 BER CHENGS-OCT 27 21 TO, 1,010.35 1099:

NOV 13, 21
544 00000 SIERRA DESIGNS, 41156 2871 2,492.35 . 00
R-1 . 00
CASH 01 2022/07 DUE 01/23/2022 SEP-CHK: N 31425 5516 ROYPK ACCT 1100 DEPT DES- ROYPR-SEPT 235 21 70 NOV 13, 23 2,492.35 1099:
544 00000 SIERRA DESIGNS, 12257 2871 231.00 .00 .00
CASH 01 2022/07 INV 01/08/2022 SEP-CHK: N DISC: 01414 52.05 231.00 1099:

ACCT 1100 DEPT DUE 01/13/2022 DESC: OCT 29, 2021 TO NOV 13, 2021 633 00000 CHARTER COMMUNIC 41185 2871 3,277.07 . 00 . 00 w9rcd 0001993122321
ACT Io0 2022/07 INV 12/23/2021 SEP-CHK: N 1099:

DEPT DUE 01/13/2022 DESC PROFESSIONAL SERVICE 39425 5217 125.11 1099:
39425 5211 360.00 1099:
01406 5211 246.45 1099:
01425 5211 123.22 1099:
01411 5211 205.37 1099:
01420 5211 164.30 1099:
01415 5211 82.15 1099:
01406 5211 570.72 1099:
01425 5211 285.36 1099:
01411 5211 475.60
01420 5211 380.48 10993
01415 5211 190.23 1099:
750 00000 LAMPE CHRYSLER D 41184 2871 59.99 .00 .00 w9rcd 6138954/1
CASH 01 2022/07 INV 12/18/2021 SEP-CHK: N 01411. 5204 1099:

ACCT 1100 DEPT DUE 01/13/2022 DESC: REP SERVICEDISC: .00 59.99 1082 00000 AQUA NATURAI SOL 41122 2871 4,821.98 .00 .00 w9rcd CASH 01 2022/07 INV 11/09/2021 04425 5203 4,821.98 1099:

ACCT 1100 DEPT DUE 01/13/2022 DESCRED SUPPLIEDISC: 00
munis
tyler erp solution
01/13/2022 19:10 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST
apinvent
CLERK: 6175mame BATCH: 2871 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
1207 00000 PROFESSIONAL PRI 41162 2871 657.07 • 00
. 00
110731
ACT 1t00 2022/07 INV 12/30/2021 SEP-CHK: N 02425 5205
DEPT DUE 01/13/2022 SES: PROFESSIONAL SERVICE 219.02 1099:
06425 5205 219.02 1099:
5205 219.03 1099:
1378 00000 MID VALLEY DISPO 41169 2871 38,322.42 . 00
. 00 W9xcd
M-2022-6
CASH 01 2022/07 INV 01/12/2022 DISC: .00 06425 5205
ACCT 1100 SEC: DEC 2021 54,717.61 1099:

DEPT DUE 01/13/2022 606425 4004
- 3,903.62 1099:
606425 4092 -5,465.06 1099:
606425 4093 - 3,122.89
606425 4094 -3, 903.62 1099
1456 00000 FRANCHISE TAX BO 41160 2871 390.19 .00 . 00 wored 622104048
CASH 01 2022/07 INV 01/12/2022 SEP-CHK: N DISC: .00 01 2230 390.19 1099:

ACCT 1100 DEPT DUE 01/13/2022 DESC: 2131106362
1481 00000 HINDERLITER DELL 41144 2871 1,725.65 . 00 . 00 w9rcd SIN002017
ACH 1100 2022/07 INV 06/25/2020 SEP-CHK: N 01414 5205 DEVLP DEPT DUE 01/13/2022 DESC PROFESSIONAL SERVICE 1, 500.00 1039- 01425 5205 225.65
1559 00000 ASI ADMINISTRATI 41138 2871 759.45 .00 .00 worcd 010322
CASH 01 2022/07 INV 01/03/2022 SEP-CHK: Y DISC: 01 2233 759.45 1099:

ACCT 1100 DEPT DUE 01/13/2022 DESC: MEDICAL CHECK RUN: 00 1559 00000 ASI ADMINISTRATI 41170 2871 335.33 • 00 .00 w9rcd 011022
CASH 01 2022/07 INV 01/10/2022 SEP-CHK: Y 01 2233 335.33 1099:

ACCT 1100 DEPT DUE 01/13/2022 DES: MEDIČAL CHECK RUN 0O 1719 00000 GHD INC. 41145 2871 645.00 .00 .00 w9rca
380-0006956
CASH 01 2022/07 INV 01/06/2022 SEP-CHK: N 264255516 ENTRY 645.00 1099:

ACCT 1100 DEPT DUE 01/13/2022 SES ENTRY-BIVD WIDENING
munis
tyler erp solution
01/13/2022 19:10
6175mame
apinvent
CLERK: 6175mame BATCH: 2871 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT

EXCEEDS PO BY PO BALANCE CHK/WIRE ERR
1761 00000 AUTOTECH SERVICE 41183 2871 41.75
1110455 . 00 . 00 w9rcd
CASH 01 2022/07 INV 12/30/2021 SEP-CHK: N DISC: .00 01411 5204 ACCT 1100 DEPT DUE 01/13/2022 DESC: REP SERVICE 41.75 1099:
1770 00000 DATA TICKET INC 41163 2871 200.00
132437 . 00 .00
CASH 01 2022/07 INV 12/05/2021 SEP-CHK: N DISC: 01411 5205 ACCT 1100 DEPT DUE 01/13/2022 DESC: PROFESSIONAL SERVICE 200.00 1099:
1770 00000 DATA TICKET INC 41164 2871 62.00
. 00 . 00
131987
CASH 01 2022/07 INV 12/04/2021 SEP-CHK: N
ACCT 1100 DEPT DUE 01/13/2022 DESC: PROFESSIONAL SERVICE 62.00 1099:
1845 00000 GOPHER GETTER 41139 2871 1,400.00 .00 .00 w9rcd inv0508
CASH 01 2027/07 INV 01/03/2022 SEP-CHK: N DISC: .00 01425 5203 ACCT 1100 DUE 01/13/2022 DESC: OCT 21 1,400.00 1099:
2228 00000 CENTRAL CAL WATE 11130 2871 26,479.00 .00 . 00 CASH 01 2022/07 INV 01/03/2022 DISC: .00
ACCT 1100 DEPT DUE 01/13/2022 044255205 23,639.50 1039:
02425 5205 2,839.50
2238 00000 ARMSTRONG, SCOTT 41143 2871 200.00 . 00 . 00 worca 010822
ACeT 1i00 2022/07 INV 01/08/2022 SEP-CHK: N DISC: .00 01420 5205 200.00 1099:

DEPT DUE 01/13/2022 DESC: RESERVE
2264 00000 YARBS GRADING AN 42133 2871 246,621.09 . 00 .00 w9rcd Acer itoe 2022/07 INV 12/30/2021 26425 5516 ENTRY
DEPT DUE 01/13/2022 DESCENTRY BAD DIDENTG 252:900.05 1099 26 22,45 ENTRY
3602 00000 BILL WALL'S DIRE 46166 2871 120.00 . 00 . 00 CASH 01 2022/07 INV 12/24/2021 SEP-CHK: N 01406 5205 120.00 1099:0 ACCT 1100 DEPT DUE 01/13/2022 DESC: CONSULTING DISC: .00 munis
tyler erp solution
01/13/2022 19:10 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2871 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY PO BALANCE CHK/WIRE ERR 4399 00001 BLAIS & ASSOCIAT 41159 2871 285.00
. 00 . 00
082021FAR05
CASH 01 2022/07 INV 09/13/2021 SEP-CHK: N 31425 5516 CCNR ACCT 1100 DEPT SES PROFESSIONAL SERVICE 285.00 1099:

DUE 01/13/2022
4399 00001 BLAIS & ASSOCIAT 41171 2871 403.75 . 00
. 00
122021FAR01
CASH 01 2022/07 INV 01/11/2020 SEP-CHK: N 01414 5205 403.75 1099:

ACCT 1100 DEPT DUE 01/13/2022 DESC PROFESSIONAD SERVICE 4399 00001 BLAIS & ASSOCIAT 41172 2871 3,681.25 . 00
. 00
122021FAR02
CASH 01 2022/07 INV 01/11/2020 DESC PROFESSIONAD SERVICE 01414 5205 3,681.25 1099:

ACCT 1100 DEPT DUE 01/13/2022
4399 00001 BLAIS & ASSOCIAT 41173 2871 166.25 . 00 . 00 122021FARO
CASH 01 2022/07 INV 01/10/2021 SEP - CHK: N 12400 5205 SB2DT 166.25 1099:

ACCT 1100 DEPT DUE 01/13/2022 SERVICE
4399 00001 BLAIS & ASSOCIAT 41174 2871 95.00 . 00 . 00
122021FAR04
CASH 01 2022/07 INV 01/10/2021 DESC URSP PROFESSTONAL SERVICE 26425 5205 LRSP 95.00 1099:

ACCT 1100 DEPT DUE 01/13/2022
4399 00001 BLAIS & ASSOCIAT 41175 2871 380.00 . 00 . 00 122021FAR05
CASH 01 2022/07 INV 01/10/2021 SEP-CHK: N 31425 5516 CCNR 1099:

ACCT 1100 DEPT DES: PROFESSIONADSERVICE 380.00
DUE 01/13/2022
4399 00001 BLAIS & ASSOCIAT 41176 2871 1,472.50 . 00 . 00 122021FAR06
CASH 01 2022/07 INV 01/10/2021 DESC: WIT PROFESSIONAL SERVICE 04425 5516 WWTR 1,472.50 1099:

ACCT 1100 DEPT DUE 01/13/2022
4399 00001 BLAIS & ASSOCIAT 41177 2871 302.50 . 00 . 00 122021FAR07
CASH 01 2022/07 INV 01/10/2021 12400 5205 00013 302.50 1099:

ACCT 1100 DEPT DUE 01/13/2022 SES 00013- PROFESSIONAL SERVICE munis
tyler erp solution
01/13/2022 19:10
6175mame
apinvent
CLERK: 6175mame BATCH: 2871 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
4399 00001 BLAIS & ASSOCIAT 41178 2871 192.50
122021FAR08 . 00 . 00
CASH 01 2022/07 INV 01/10/2021 SEP-CHK: N 12400
ACCT 1100 DEPT DUE 01/13/2022 DES- ALLEY-PROFESSIONAL SERVICE 5516 ALLEY 192.50 1099:
4399 00001 BLAIS & ASSOCIAT 41179 2871 137.50
122021FAR09 . 00 . 00
CASH 01 2022/07 INV 01/10/2021 SEP-CHK: N
ACCT 1100 DEPT DUE 01/13/2022 SES FREE PROFESSTONAT SBRVICE 31425 5516 FREE 137.50 1099:
4399 00001 BLAIS & ASSOCIAT 41180 2871 23.75
. 00 . 00
122021FAR10
CASH 01 2022/07 INV 01/10/2021 SEP-CHK: N DISC: 01414 5205 ACCT 1100 DEPT DUE 01/13/2022 23.75 1099:
8300 00000 CITY OF FARMERSV 41167 2871 1,460.53 . 00 .00 123121
CASH 01 2022/07 INV 12/31/2021 SEP-CHK: N DISC: .00
ACCT 1100 DEPT DUE 01/13/2022 DESC: WATER
15200 00001 FRESNO OXYGEN-BA 422892264 2871 44.21 .00 .00 CASH 01 2022/07 INV 12/06/2021 SEP-CHK: N DISC:.00
ACCT 1100 DEPT DUE 01/13/2022 01420 5202 44.21 1099:

DESC:OPER SUPPLIES
16603 00000 GROSS & STEVENS 41182 2871 209.46
125963 .00 .00
CASH 01 2022/07 INV 12/29/2021 SEP-CHK: N
ACCT 1100 DEPT DUE 01/13/2022 SES-CRK: NERDISC: 00 01411 5204 209.46 1099:
30311 00001 TYLER TECHNOLOGI 41161 2871 652.00 . 00 .00 045-364858
AT 1I00 2022/07 INV 12/29/2021 SEP-CHK: N
DEPT DUE 01/13/2022 SEDGPROFESSIONAD SERVICE 02425 5504 217.33 22: 32 1033 217.33
103404 5504
munis
yer erp solution
01/13/2022 19:10 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST
apinvent
CLERK: 6175mame BATCH: 2871 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO

BY PO BALANCE CHK/WIRE ERR
31560 00001 OFFICE DEPOT 41165 2871 135.32
20654317 . 00 . 00
2022/07 INV 12/31/2021 SEP-CHK: N DISC: .00 01420 5201 135.32 DEPT DUE 01/13/2022 DESC: OFFICE SUPPLIES 1099:
34500 00001 AT & I 41168 2871 271.97 . 00
.00
010622
CASH 01 2022/07 INV 01/06/2022 SEP-CHK: N DISC: .00 01411 5211 ACCT 1100 DEPT DUE 01/13/2022 78.93 1099: |
DESC: PHONE 01406 5211 93. 94
1099:
01420 5211 15.63 1099:
39425 5211 32.47 1099:

25.50 1099
04425 5211 25.50
37000 00001 QUAD KNOPF, INC. 41147 2871 517.96 . 00
111879 . 00
CASH 01 2022/07 INV 01/04/2022 SEP-CHK: N 31425 5516 CCNR 517.96 ACCT 1100 DESC: CCR-PARK PHASE HASE: 3: 00 1099:

DEPT 01/13/2022
37000 00001 QUAD KNOPF, INC. 41148 2871 34,682.35 • 00 . 00 111976
CASH 01 2022/07 INV 01/06/2022 SEP-CHK: N 12400 5516 ALLEY ACCT 1100 DEPT DESC:12O28-CDBG RILEY IMPROVEMENT 34,682.35 1099:

DUE 01/13/2022
37000 00001 QUAD KNOPF, INC. 41149 2871 972.45 . 00 . 00 111977
CASH 01 2022/07 INV 01/06/2022 SEP-CHK: N DISC: .00 26425 5516 ENTRY 972.45 ACCT 1100 DEPT 1099:

DUE 01/13/2022 DESC: BLVD WIDENING
37000 00001 QUAD KNOPF, INC. 41150 2871 1,213.65 . 00 . 00 111978
CASH 01 2022/07 INV 01/06/2022 DESC: EAGLE MEADOWS DISC:.00 014145205 1,213.65 1099:

ACCT 1100 DEPT DUE 01/13/2022
37000 00001 QUAD KNOPF, INC. 41151 2871 7,458.65 . 00 .00 111979
CASH 01 2022/07 INV 01/06/2022 26425 5516 RRNG 7,458.65 1099:

ACCT 1100 DEPT DUE 01/13/2022 DES RING-CORRIDOR AND GL GRADE SEPARATION munis
tyler erp solution
01/13/2022 19:10 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2871 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT

PO BY PO BALANCE CHK/WIRE ERR
37000 00001 QUAD KNOPF, INC. 41152 2871 1,512.27 . 00
111980 . 00
CASH 01 2022/07 INV 01/06/2022 01414 5205
ACCT 1100 DEPT DUE 01/13/2022 1,512.27 1099:
37000 00001 QUAD KNOPF, INC. 41153 2871
111981 271.35 . 00 .00
CASH 01 2022/07 INV 01/06/2022 SEP-CHK: N DISC: .00 01414 5205 ACCT 1100 DEPT DUE 01/13/2022 DESC: 726 N SHASTA 271.35 1099:
37000 00001 QUAD KNOPF, INC. 11154 2871 9,242.54
. 00 . 00
111974
CASH 01 2022/07 INV 01/06/2022 SEP-CHK: N 01414 5205
ACCT 1100 DEPT DUE 01/13/2022 8, 241.57 1099:
02425 5205 201.42 1099:
04425 5205 23.22 1099:
04425 5205 35.82 1099
21425 5205 162.00
024255205 193.95 1099:
01425 5205 384.56 1099:
41000 00000 SELF-HELD ENTERP 41134 2871 2,258.40 . 00
FVLADM DEC-21 . 00
CASH 01 2022/07 INV 12/31/2021
ACCT 1100 DEPT DUE 01/13/2022 BESC HAN PORTOO MANAGEMENT 01414 5205 2,258.40 1099:
41000 00000 SELF-HELP ENTERP 41135 2871 521.00 .00 .00
FVLHMPI DEC-21
2022/07 INV 12/31/2021 SEP-CHK: N DISC: .00 41404 5205 521.00 1099:

DEPT DUE 01/13/2022 DESC: GENERAL ADMIN
41000 00000 SELF-HELP ENTERP 41136 2871 131,460.00 .00 . 00 FVLCHPI DEC-21
CASH 01 2022/07 INV 12/31/2021 SEP-CHK: N DISC: .00 42404 5205 ACCT 1100 DEPT DUE 01/13/2022 DESC: GENERAL ADMIN 131,460.00 1099:
41000 00000 SELE-HELP ENTERP 4WZ318 DEC-21 2871 1,134.00 . 00 .00 CASH 01 2022/07 INV 12/31/2021 DISC:.00 12400 5205 12909 ACCT 1100 DEPT DUE 01/13/2022 DES CENTRAL ADMIN 396.90 1099 12400 5205 12910
munis
a tyler erp solution
01/13/2022 19:10 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST
apinvent
CLERK: 6175mame BATCH: 2871 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
48100 00001 TULARE COUNTY SH 41158 2871 24,101.00
. 00 . 00
011222
CASH 01 2022/07 INV 01/12/2022 01411 5205
ACCT 1100 DEPT DUE 01/13/2022 DESC OCT 2021 -DEC 2021 00 24,101.00 1099:
50500 00000 VALLEY INDUSTRIA 41141 2871 600.00
. 00 . 00
446675
CASH 01 2022/07 INV 12/19/2021 SEP-CHK: N DISC: 01420
ACCT 1100 DESC PROFESSIONAD SERVICE 5205 600.00 1099:

DEPT DUE 01/13/2022
52200 00001 VOYAGER FLEET SY 41181 2871 128.98
• 00 .00
8692238182152
2022/07 DISC: .00 01411 5255
DEPT DO 01/13/2022 128.98 1099:
53 APPROVED UNPAID INVOICES TOTAL 555,839.78
53 INVOICE (S) REPORT POST TOTAL 555, 839. 78
munis
tyler erp solution,
01/26/2022 13:17
6175mame ATE CASH DISBURSETENTS JOURNAT apcshasb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT NET
01/26/2022 PRTD 486 MOTOROLA 8281298790 12/22/2021 2874 21.88 CHECK TOTAL: 21.88
01/26/2022 PRTD 542 THOMSON REUTERS 845613436 01/01/2022 2874 226.60 CHECK TOTAL: 226.60
01/26/2022 PRTD 750 LAMPE CHRYSLER DODGE 6139923/1 01/14/2022 2874 2,698.27
CHECK TOTAL: 2,698.27
01/26/2022 PRTD 1024 VISALIA TIRE & WHEEL 115272B 01/13/2022 2874 90.85 CHECK TOTAL: 90.85
01/26/2022 PRTD 1234 AUTOZONE 3711189197 12/28/2021 2874 174.89 3711194208 01/07/2022 2874 3.76
CHECK TOTAL: 178.65
01/26/2022 PRTD 1242 CALIFORNIA BUSINESS 288965 01/17/2021 2874 206.91 CHECK TOTAL: 206.91
01/26/2022 PRTD 1276 CALIFORNIA TURF EQUI 528587 12/17/2021 2874 88.07 CHECK TOTAL: 88.07
01/26/2022 PRTD 1281 DIVISION OF THE STAT 011422 01/14/2022 2874 173.60 CHECK TOTAL: 173.60
01/26/2022 PRTD 1559 ASI ADMINISTRATIVE S 011822 01/18/2022 2874 220.89 CHECK TOTAL: 220.89
01/26/2022 PRTD 1559 ASI ADMINISTRATIVE S A1020586 01/13/2022 2874 629.00 CHECK TOTAL: 629.00
munis
tyler erp solution
01/26/2022 13:17
6175mame ATE CASH DESERTS JOURNAL
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT NET 01/26/2022 PRTD 1598 CSET 011421 01/14/2022 2874 6,326.65 CHECK TOTAL: 6,326.65
01/26/2022 PRTD 1614 CITIZENS BUSINESS BA 010122 01/01/2022 2874 12, 781.55
CHECK TOTAL: 12,781.55
01/26/2022 PRTD 1662 LIEBERT CASSIDY WHIT 211633 12/31/2021 2874 1,064.00
CHECK TOTAL: 1,064.00
| 01/26/2022 PRTD 1723 EXPRESS SERVICES INC 26601029 01/05/2022 2874 1,429.52 26570244 12/28/2021 2874 3,059.44
26500557 12/15/2021 2874 3,767.52
26464992 2874 3,607.20
26400175 11/23/2021 2874 3,760.84
CHECK TOTAL: 15,624.52
01/26/2022 PRTD 1764 JONES, KRISELDA 012022 01/20/2022 2874 110.00 CHECK TOTAL: 110.00
01/26/2022 PRTD 1770 DATA TICKET INC 133261 01/01/2022 2874 200.00 CHECK TOTAL: 200.00
01/26/2022 PRTD 1795 GERARDO, JOSE 010822 01/08/2022 2874 100.00 CHECK TOTAL: 100.00
01/26/2022 PRTD 1823 VPHONES. COM 11214 01/15/2022 2874 1,177.45 CHECK TOTAL: 1,177.45
|/ 01/26/2022 PRTD 1862 CUMMINS ALLISON CORP 1409575 01/19/2022 2874 1,011.51 munis
tyler erp solution
01/26/2022 13:17 ICITY OF FARMERSVILLE
6175mame |A/P CASH DISBURSEMENTS JOURNAL
aposhdsb
CASH ACCOUNT: 01 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE

PO WARRANT NET
CHECK TOTAL: 1,011.51
01/26/2022 PRTD 1863 ADVENTIST HEALTH TOX 1577 01/03/2022 2874 145.00
CHECK TOTAL: 145.00
01/26/2022 PRTD 2099 ASPHALT COATING & SU 10044 11/22/2021 2874 39.76
CHECK TOTAL: 39.76
01/26/2022 PRTD 2137 4CREEKS, INC. 23713 01/13/2022
2874 49,566.83
CHECK TOTAL: 49,566.83
01/26/2022 PRTD 2203 WESTSCAPES, INC 18546 12/31/2021 2874 2,275.00
CHECK TOTAL: 2,275.00
01/26/2022 PRTD 2226 INFOARMOR, INC 5537JAN22 01/24/2022 2874

63.00 CHECK TOTAL: 63.00
01/26/2022 PRTD 2285 THE POLICE AND SHERI 157778 01/17/2022 2874 32.58
CHECK TOTAL: 32.58
01/26/2022 PRTD 2295 MOORE, SKYLER O 011922 01/19/2022 2874 200.00
CHECK TOTAL: 200.00
01/26/2022 PRTD 3602 BILL WALL'S DIRECT A 16472 01/07/2022 2874 775.75
16471 01/20/2022 2874 210.00
16465 12/24/2021 2874 600.00
16469 12/31/2021 2874 39.60
CHECK TOTAL: 1,625.35
01/26/2022 PRTD 5300 B S & E COMPANY, INC 23174 12/22/2021 2874 355.22 munis
tyler erp solution
01/26/2022 13:17 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL apeshdsb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE

INV DATE PO WARRANT NET
CHECK TOTAL: 355.22
01/26/2022 PRTD 6055 CALIFORNIA POLICE CH 20807 01/17/2022 2874

99. 00
CHECK TOTAL: 99.00
01/26/2022 PRTD 7360 CRAIG'S AUTO PARTS 183892 01/06/2022 2874 113.62 383516 12/29/2021 2874 53.28
CHECK TOTAL: 166.90
01/26/2022 PRTD 7381 COMPANION ANIMAL MED 379146 12/16/2021 2874 931.03
379115 12/16/2021 2874 338.81
CHECK TOTAL: 1,269.84
01/26/2022 PRTD 8399 CITY OF VISALIA AR092489 01/01/2022 2874 6,155.42
AR091968 12/01/2021 2874 6,155.42
CHECK TOTAL: 12,310.84
01/26/2022 PRTD 9940 DEPARTMENT OF JUSTIC 555295 01/06/2022 2874 98.00 CHECK TOTAL: 98.00
01/26/2022 PRTD 9954 DOOLEY ENTERPRISES, 62101 01/17/2022 2874 1,846.79 CHECK TOTAL: 1,846.79
01/26/2022 PRTD 10525 EMPIRE SUPPLY CO., I 1009541 01/03/2022 2874 23.26 CHECK TOTAL: 23.26
01/26/2022 PRTD 14651 FGL ENVIRONMENTAL 149638A 12/22/2021 2874 84.00 149492A 12/16/2021 2874 84.00
149493A 12/16/2021 2874 33.00
149494A 12/16/2021 2874 33.00
munis
Vier erp solution.
01/26/2022 13:17
6175mame IS7E CASH DISBURSEMENTS JOURNALI
aposhdsb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE

INV DATE PO WARRANT NET
149495A 12/16/2021 2874

33.00 149496A 12/16/2021 2874

33.00 149497A 12/16/2021 2874 33.00
149543A 12/27/2021 2874 193.00
149498A 12/27/2021 2874 175.00
149499A 12/27/2021 2874 175.00
149500A 12/27/2021 2874 175.00
149501A 12/27/2021 2874
175.00
CHECK TOTAL: 1,226.00
01/26/2022 PRTD 16580 GRAFIX SHOPPE 142780 01/10/2022 2874 893.00 CHECK TOTAL: 893.00
01/26/2022 PRTD 24100 LAWRENCE TRACTOR COM 518184 12/28/2021 2874 73.27
517866 12/23/2021 2874 122.48
CHECK TOTAL: 195.75
01/26/2022 PRTD 30200 MONARCH FORD, INC. 88240 01/07/2022 2874

71.18 87621 12/21/2021 2874 133.75
CHECK TOTAL: 204.93
: 01/26/2022 PRTD 31560 OFFICE DEPOT 20654285 01/19/2022 2874 789.63 CHECK TOTAL: 789.63
01/26/2022 PRTD 34634 PITNEY BOWES-PURCHAS 011622 01/16/2022 2874 192.18
CHECK TOTAL: 192.18
01/26/2022 PRTD 36695 PRICE PAIGE & COMPAN 20778 2874 14,683.00 munis
tyler erp solution
01/26/2022 13:17 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL apeshdsb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT NET
CHECK TOTAL: 14,683.00
01/26/2022 PRTD 43150 SOUTH VALLEY MATERIA 538595 11/22/2021 2874 409.30
CHECK TOTAL: 409.30
01/26/2022 PRTD 43673 SWRCB WD-0199623 01/05/2022 2874
323.00
CHECK TOTAL: 323.00
01/26/2022 PRTD 43673 SWRCB WD-0191905 12/08/2021
2874 3,326.00
CHECK TOTAL: 3,326.00
01/26/2022 PRTD 43673 SWRCB LW-1036869 12/22/2021 2874 7,578.08 CHECK TOTAL: 7,578.08
01/26/2022 PRTD 43673 SWRCB SW-0223186 12/22/2021 2874 10,602.00 CHECK TOTAL: 10,602.00
01/26/2022 PRTD 43673 SWRCB WD-0190955 12/08/2021 2874 39,560.00 CHECK TOTAL: 39,560.00
01/26/2022 PRTD 43700 SUBURBAN PIPE & STEE 70228 07/20/2020 2874 9.77 CHECK TOTAL: 9.77
01/26/2022 PRTD 44905 TOP DOG TRAINING CEN 1475 01/05/2022 2874 1,200.00 CHECK TOTAL: 1,200.00
01/26/2022 PRTD 46180 TULARE COUNTY CHIEFS 010322 01/03/2022 2874 250.00 CHECK TOTAL: 250.00
01/26/2022 PRTD 46956 TULARE COUNTY INFORM 22-045 01/10/2022 2874 549.89 munis
tyler erp solution
01/26/2022 13:17 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL apeshast
CASH ACCOUNT: 01 CASH (DUE IO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE

PO WARRANT NET
CHECK TOTAL: 549.89
01/26/2022 PRTD 48300 USABLUEBOOK, INC. 812030 01/20/2022 2874 3,057.51
CHECK TOTAL: 3,057.51
01/26/2022 PRTD 48350 UNITED SECURITY ALAR 112008-20367 01/01/2022 2874 823.50
112008-20368 01/01/2022 2874
690.00
CHECK TOTAL: 1,513.50
01/26/2022 PRTD 51550 VERIZON WIRELESS 9896560465 01/19/2022 2874 190.05 CHECK TOTAL: 190.05
01/26/2022 PRTD 51642 VISALIA LUMBER COMPA 80893 11/10/2021 2874 272.69
CHECK TOTAL: 272.69
01/26/2022 PRTD 51700 VISALIA TOYOTA C81033 01/19/2022
2874 1,259.70
CHECK TOTAL: 1,259.70
01/26/2022 PRTD 57100 ZUMAR INDUSTRIES, IN 94993 11/15/2021 2874 520.83
CHECK TOTAL: 520.83
NUMBER OF CHECKS 58 *** CASH ACCOUNT TOTAL *** 201,854.58

COUNT AMOUNT
TOTAL PRINTED CHECKS 58 201,854.58
*** GRAND TOTAL *** 201,854.58
munis
tyler erp solution
01/26/2022 13:09 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

VENDOR REMIT NAME DOCUMENT

INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
486 00000 MOTOROLA 2874 21.88
42282298790 . 00 • 00
CASH 01 2022/07 INV 12/22/2021 SEP-CHK: N DISC: .00 01411 5202 ACCT 1100 DEPT DUE 01/25/2022 DESC: OPER SUPPLIES 21.88 1099:
542 00000 THOMSON REUTERS 41195 2874 226.60
845613436 . 00 . 00 w9rcd
CASH 01 2022/07 INV 01/01/2022 SEP-CHK: N 01411 5205
ACCT 1100 DEPT DUE 01/25/2022 SES: PROFESSIONAD SERVICE 226.60 1099:
750 00000 LAMPE CHRYSLER D 41231 2874 2,698.27 .00 .00 w9rcd 6139923/1
CASH 01 2022/07 INV 01/14/2022 SEP-CHK: N DISC: .00 01411 5204 2,698.27 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC: REP SERVICE"
1024 00000 VISALIA TIRE & W 41255 2874 90.85 . 00 .00
115272B
2022/07 INV 01/13/2022 DESC REP SUPPETES DISC: .00 01425 5203 90.85 1099:0 DEPT DUE 01/25/2022
1234 00000 AUTOZONE 93721189297 2874 174.89 . 00 .00 w9rcd ACT it00 2022/07 DISC: .00 01425 5203
DEPT 10 02/23/2022 DES REP SUPPLIES 58.30 1099:
02425 5203 58.30 1099
04425 5203 58.29
1234 00000 AUTOZONE 13211194208 2874 3.76 .00 .00 w9rca CASH 01 2022/07 INV 01/07/2022 DISC:.00
ACCT 1100 DEPT DUE 01/25/2022 DES- REP SUPPLIES 02425 5203 . 75 1099:
.75 1099:
04425 5203 .75 1099:
21425 5203 . 75 109g
. 76
1242 00001 CALIFORNIA BUSIN 4188965 2874 206.91 .00 . 00 CASH 01 2022/07 INV 01/17/2021 01411 5205
ACCT 1100 DEPT DUE 01/25/2022 SESCPROFESSIONAD SERVICE 103.46 1099:
01406 5205 103.45
munis
tyler erp solution
01/26/2022 13:09 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
1276 00000 CALIFORNIA TURF 41251 2874 88.07
528587 . 00 . 00 w9rcd
CASH 01 2022/07 INV 12/17/2021 DISC: .00 01425 5203
ACCT 1100 DEPT DUE 01/25/2022 DESE REP SUPPLIES 88.07 1099:
1281 00000 DIVISION OF THE 41202 2874 173.60
011422 . 00 .00 w9rcd
CASH 01 2022/07 INV 01/14/2022 SEP-CHK: N DISC: .00
ACCT 1100 DEPT 01 2240 173.60 1099:

DUE 01/25/2022 DESC: 10/2021-12/2021
1559 00000 ASI ADMINISTRATI 41203 2874 220.89
. 00 . 00 w9rcd
011822
CASH 01 2022/07 INV 01/18/2022 SEP-CHK: Y 01 2233 220.89 1099:

ACCT 1100 DEPT DUE 01/25/2022 SES MEDICAL CHECK RUN 0O
1559 00000 ASI ADMINISTRATI 41204 2874 629.00 .00 . 00 w9rcd A1020586
CASH 01 2022/07 INV 01/13/2022 01 2233 629.00 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC MONTHLY ADMEN SAN 2021 1598 00000 CSET 41260 2874 6,326.65 . 00
011421 . 00 w9rcd
CASH 01 2022/07 INV 01/14/2022 SEP-CHK: 12400 5205 12910 ACCT 1100 DEPT DUE 01/25/2022 DESC:10/01/21-12731/2100 6,326.65 1099:
1614 00000 CITIZENS BUSINES 41263 2874 12, 781.55 . 00 .00 010122
2022/07 INV 01/01/2022 SEP-CHK: N DISC: .00 103411 5907 AceT 1700 DEPT DUE 01/25/2022 12,236.74
DESC: 19-023 103411 5558 544.81 1093
1662 00000 LIEBERT CASSIDY 41215 2874 1, 064.00 .00 .00 w9rcd 211633
CASH 01 2022/07 INV 12/31/2021 SEP-CHK: N DISC:

ACCT 1100 DEPT DUE 01/25/2022 DESC PROFESSIONAL SERVICE 1,064.00 1099:
1723 00000 EXPRESS SERVICES 472602029 2874 1,429.52 . 00 • 00 w9rcd CASH 01 2022/07 INV 01/05/2022 01425 5205 TEMP 1099:

ACCT 1100 DEPT DUE 01/25/2022 DES: TEMP PROFESSTONAL SERVICE 1,429.52 munis
yer erp solution
01/26/2022 13:09
6175mame apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
1723 00000 EXPRESS SERVICES 41280 2874 3,059.44
26570244 . 00 . 00 W9rcd
CASH 01 2022/07 INV 12/28/2021 SEP-CHK: N
ACCT 1100 DEPT DUE 01/25/2022 SES CHEMP* PROFESSIONAL SERVICE 01425 5205 TEMP 3,059.44 1099:
1723 00000 EXPRESS SERVICES 41281 2874 3,767.52
26500557 . 00 . 00 W9rcd
CASH 01 2022/07 INV 12/15/2021 SEP-CHK: N DISC: 01425 5205 TEMP ACCT 1100 DEPT DUE 01/25/2022 DESC: TEMP-PROFESSIONAT • 00 SERVICE 3,767.52 1099:
1723 00000 EXPRESS SERVICES 41282 2874 3,607.20
26464992 . 00 . 00 W9rcd
CASH 01 2022/07 INV 12/08/2021 SEP-CHK: N 01425 5205 TEMP ACCT 1100 DEPT DUE 01/25/2022 SESC TEMP PROFESSIONAL SERVICE 3,607.20 1099:
1723 00000 EXPRESS SERVICES 41283 2874 3,760.84
26400175 .00 .00 w9rcd
20P2/07 INV 11/23/2021 01425 5205 TEMP
DUE 01/25/2022 DESC TEMP PROFESSTONAL SERVICE 3,760.84 1099:
1764 00000 JONES, KRISELDA 41266 2874 110.00 . 00 . 00 w9rcd 012022
CASH 01 2022/07 DISC:.00
ACCT 1100 DEPT DUN 01/25/2022 DESCACH RETURNED 01425 5205 110.00 1099:
1770 00000 DATA TICKET INC 41206 2874 200.00 . 00 . 00
133261
CASH 01 2022/07 DISC: . 00
ACCT 1100 DEPT DU 01/25/2022 DESC: DEC 2021 01411 5205 200.00 1099:
1795 00000 GERARDO, JOSE 41205 2874 100.00 . 00 .00
010822 w9rca
CASH 01 2022/07 INV 01/08/2022 SEP-CHK: N DISC: . 00 01420 5205 ACCT 1100 DEPT DUE 01/25/2022 DESC: RESERVE 100.00 1099:
munis
ayer erp solution
01/26/2022 13:09
6175mame apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
1823 00000 PHONES .COM 41259 2874 1,177.45
11214 • 00 . 00 W9rcd
CASH 01 2022/07 INV 01/15/2022 SEP-CHK: N DISC: .00 01411 5211 ACCT 1100 DEPT DUE 01/25/2022 DESC: PHONE 353.24 1099:
01406 5211 294.36 1099:
01420 5211 235.49 1099:
01415 5211 117.75 1099:
01425 5211 47.10 1099:
02425 5211 47.10 1099:
04425 5211 47.10 1099:
06425 5211 35.31 1099-
1862 00000 CUMMINS ALLISON 41207 2874 1, 011.51
1409575 . 00 . 00 w9rcd
CASH 01 2022/07 DUE 01/23/2022 01406 5504 1,011.51 1099:

ACCT 1100 DEPT SBSC:02/15/22-02714/2300
1863 00000 ADVENTIST HEALTH 41218 2874 145.00 . 00 . 00 1577
CASH 01 2022/07 INV 01/03/2022 SEP-CHK: N 01411 5205 145.00 1099:

ACCT 1100 DEPT DUE 01/25/2022 SES PROFESSIONAL SERVICE
2099 00000 ASPHALT COATING 41238 2874 39.76 .00 . 00
10044
CASH 01 2022/07 INV 11/22/2021 SEP-CHK: N DISC: .00 103425 5504 ACCT 1100 DEPT DUE 01/25/2022 DESC: ARMSTRON PARK 39.76 1099:
2137 00000 4CREEKS, INC. 41261 2874 49,566.83 . 00 w9rcd 23713 . 00
CASH 01 2022/07 INV 01/13/2022 SEP-CHK: N 26425 5516 ENTRY 49,566.83 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESCENTRY-PROFESSIONAL SERVICE 2203 00000 WESTSCAPES, INC 41252 2874 2,275.00 . 00 .00 w9rcd 18546
Acet itoe 2022/07 INV 12/31/2021 DES: DEC 2022 DISC: .00 35425 5205 2,275.00 1099:

DEPT DUE 01/25/2022
2226 00000 INFOARMOR, INC 41214 2874 63.00 . 00 . 00 w9rcd 5537JAN22
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N 01404 5205 63.00 1099:

ACCT 1100 DEPT DUE 01/25/2022 SES PROFESSIONAL SERVICE
munis
tyler erp solution
01/26/2022 13:09 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
2285 00000 THE POLICE AND S 41233 2874 32.58
157778 . 00 . 00
CASH 01 2022/07 INV 01/17/2022 SEP-CHK: N DISC: .00 01411 5208 ACCT 1100 DEPT DUE 01/25/2022 DESC: ID CARD 32.58 1099:
2295 00000 MOORE, SKYLER O 41208 2874 200.00 . 00
011922 . 00 w9rcd
CASH 01 2022/07 INV 01/19/2022 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 01/25/2022 200.00 1099:

DESC: RESERVE
3602 00000 BILL WALL'S DIRE 412272 2874 775.75 . 00
. 00
CASH 01 2022/07 INV 01/07/2022 SEP-CHK: N DISC: .00 01411 5205 ACCT 1100 DUE 01/25/2022 775.75 1099:0
DEPT DESC: HARDWARE
3602 00000 BILL WALL'S DIRE 422222 2874 210.00 . 00 . 00 CASH 01 2022/07 INV 01/20/2022
ACCT 1100 DEPT DUE 01/25/2022 DEBC CONSULTING DISC: .00 210.00 1099:0 3602 00000 BILL WALL'S DIRE 422235 2874 600.00 . 00 . 00 CASH 01 2022/07 INV 12/24/2021 SEP-CHK: N DISC: 00 01411 5205 1099:0 ACCT 1100 DEPT DUE 01/25/2022 DESC: CONSULTING 600.00
3602 00000 BILL WALL'S DIRE 11648 2874 39.60 .00 . 00
CASH 01 2022/07 DUS 02/23/2022 01425 5205
ACCT 1100 DEPT DES CONSULTING DISC: •00 6:60 1099:0
02425 5205
06435 5205 6.60 1099:0

6.60 1099:0
29425 5205 6:60 10990
5300 00000 B S & E COMPANY, 41250 2874 355.22 .00 .00
23174
Acer Lie 2022/07 DUE 02/33/2022 SEP-CHK: N DISC: .00 103425 5504 355.22 1099:

DEPT DESC: ARMSTRONG PARK
munis
tyler erp solution
01/26/2022 13:09 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
6055 00000 CALIFORNIA POLIC 41232 2874 99.00
. 00 . 00
20807
CASH 01 2022/07 INV 01/17/2022 01411 5208
ACCT 1100 DEPT DUE 01/25/2022 99.00 1099:
7360 00000 CRAIG'S AUTO PAR 41210 2874 113.62
. 00 . 00 W9rcd
183892
CASH 01 2022/07 INV 01/06/2022 SEP-CHK: N DISC: .00 01425 5203 ACCT 1100 DEPT DUE 01/25/2022 DESC: REP SUPPLIES 113.62 1099:
7360 00000 CRAIG'S AUTO PAR 41211 2874 53.28
• 00 .00 w9rcd
383516
CASH 01 2022/07 INV 12/29/2021 SEP-CHK: N 01425 5203 53.28 1099:

ACCT 11.00 DEPT DUE 01/25/2022 DESC: RE SUPPLIESDISC: .00 7381 00000 COMPANION ANIMAL 41216 2874 931.03 . 00 .00
379146
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N 01411 5205 931.03 1099: 0 ACCT 1100 DEPT DUE 01/25/2022 SES PROFESSIONAL SERVICE
7381 00000 COMPANION ANIMAL 4379115 2874 338.81 . 00 .00 CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N 01411 5205 338.81 1099:0 ACCT 1100 DEPT DUE 01/25/2022 DESC PROFESSIONAD SERVICE 8399 00001 CITY OF VISALIA 22092489 2874 6,155.42 .00 . 00 сот 1700 2022/07 INV 01/01/2022 SEP-CHK: N 01426 5205 6,155.42 1099:

DEPT DUE 01/25/2022 DESCAN 2022 ANIMAL SERVICES
8399 00001 CITY OF VISALIA 41197 2874 6,155.42 .00 .00
AR091968
CASH 01 2022/07 INV 12/01/2021 01426 5205 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC: DEC 2022 ANIMAC: DAS SERVICE 6,155.42 9940 00000 DEPARTMENT OF JU 41230 2874 98.00 . 00 . 00
555295
CASH 01 2022/07 SEP-CHK: N 01411 5205 1099:

ACCT 1100 DEPT DUE 01/25/2022 DES PROFESSIONAL SERVICE 98.00 munis
yer erp solution
01/26/2022 13:09
6175mame apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY PO BALANCE CHK/WIRE ERR
9954 00000 DOOLEY ENTERPRIS 422101 2874 1,846.79 . 00
. 00
CASH 01 2022/07 INV 01/17/2022 SEP-CHK: N DISC: 01411 5208 ACCT 1100 DEPT DUE 01/25/2022 DESC PROFESSIONAL SERVICE 1,846.79 1099:
10525 00001 EMPIRE SUPPLY CO 41257 2874 23.26
. 00 • 00
1009541
CASH 01 2022/07 INV 01/03/2022 SEP-CHK: N DISC: .00 01425_5203 ACCT 1100 DEPT DUE 01/25/2022 DESC: REP SUPPLIES 23.26 1099:
14651 00000 FL ENVIRONMENTA 41267 2874 84.00 . 00 .00
149638A
CASH 01 2022/07 INV 12/22/2021 DISC: .00 02425 5205
ACCT 1100 DEPT DUE 01/25/2022 DESC BACTE ANALYSIS 84.00 1099:
14651 00000 FGL ENVIRONMENTA 41268 2874 84.00 .00 . 00
149492A
CASH 01 2022/07 INV 12/16/2021 DISC: 00 02425 5205
ACCT 1100 DEPT SES: BACTE ANALYSTS 84.00 1099:

DUE 01/25/2022
14651 00000 FL ENVIRONMENTA 41269 2874 33.00 .00 . 00
149493A
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N DISC: .00 02425 5205 33.00 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC: BACTI ANALYSIS
14651 00000 FGL ENVIRONMENTA 41270 2874 33.00 .00 .00
149494A
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N DISC: . 00 02425 5205 33.00 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC: BACTI ANALYSIS
14651 00000 FGL ENVIRONMENTA 41271 2874 33.00 . 00 .00
149495A
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N DISC: .00 024255205 33.00 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC: BACTI ANALYSIS
14651 00000 FL ENVIRONMENTA 41272 2874 33.00 . 00 . 00
149496A
CASH 01 2022/07 INV 12/16/2021 DISC: .00 02425 5205 33.00 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC: BACTI ANALYSTS
munIs
tyler erp solution
01/26/2022 13:09
6175mame ENVOTE ENTROLEST
| apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
14651 00000 FL ENVIRONMENTA 41273 2874 33.00
149497A . 00 • 00
CASH 01 2022/07 INV 12/16/2021 SEP-CHK: N DISC: .00 02425 5205 ACCT 1100 DEPT DUE 01/25/2022 DESC: BACTI ANALYSIS 33.00 1099:
14651 00000 FGL ENVIRONMENTA 41274 2874 193.00
. 00 . 00
149543A
CASH 01 2022/07 INV 12/27/2021 SEP-CHK: N 04425 5205
ACCT 1100 DEPT DUE 01/25/2022 DESCEND GANIC ANALYSIS 193.00 1099:
14651 00000 FGL ENVIRONMENTA 41275 2874 175.00
149498A . 00 . 00
CASH 01 2022/07 INV 12/27/2021 SEP-CHK: N 02425 5205
ACCT 1100 DEPT DUE 01/25/2022 DESORGANIC ANALYSIS • 00 175.00 1099:
14651 00000 FGL ENVIRONMENTA 41276 2874 175.00 . 00 .00 149499A
CASH 01 2022/07 INV 12/27/2021 SEP-CHK: N 02425 5205 175.00 ACCT 1100 DEPT DUE 01/25/2022 SES ORGANIC ANARYSTS • 00 1099:
14651 00000 FGL ENVIRONMENTA 41277 2874 175.00 . 00 .00 149500A
CASH 01 2022/07 INV 12/27/2021 SEP-CHK: N 02425 5205 175.00 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC ORGANIC ANALYSES • 00 14651 00000 FL ENVIRONMENTA 41278 2874 175.00 .00 .00
149501A
CASH 01 2022/07 INV 12/27/2021 SEP-CHK: N 02425 5205
ACCT 1100 DEPT DUE 01/25/2022 DES ORGANIC ANALYSIS • 00 175.00 1099:
16580 00000 GRAFIX SHOPPE 41213 2874 893.00 .00 . 00
142780
AccT itoe 2022/07 INV 01/10/2022 SEP-CHK: N DES VETLE GRAPHICS 100 014115204 893.00 1099:

DEPT DUE 01/25/2022
24100 00000 LAWRENCE TRACTOR 1126164 2874 73.27 . 00 .00 сст 1700 2022/07 INV 12/28/2021 SEP-CHK: N DISC: .00 01425 5203 73.27 1099:

DEPT DUE 01/25/2022 DESC: REP SUPPLIES
munis
astyler erp solution
01/26/2022 13:09 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST
apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO

BY BALANCE CHK/WIRE ERR
24100 00000 LAWRENCE TRACTOR 41247 2874 122.48
517866 . 00 . 00
CASH 01 2022/07 INV 12/23/2021 SEP-CHK: N DISC: .00
ACCT 1100 DEPT DUE 01/25/2022 DESC: REP SUPPLIES 01425 5203 122.48 1099:
30200 00001 MONARCH FORD, IN 41219 2874 71.18
88240 . 00 • 00
CASH 01 2022/07 INV 01/07/2022 SEP-CHK: N DISC: .00
ACCT 1100 DEPT DUE 01/25/2022 DESC: REP SERVICE 01411 5204 71.18 1099:
30200 00001 MONARCH FORD, IN 172221 2874 133.75 • 00 . 00 CASH 01 2022/07 INV 12/21/2021 SEP-CHK: N
ACCT 1100 DEPT DUE 01/25/2022 DES-CRED SERVICEDISC: .00 01411 5204 133.75 1099:
31560 00001 OFFICE DEPOT 41209 2874 789.63 . 00 . 00
20654285
CASH 01 2022/07 INV 01/19/2022 SEP-CHK: N DISC: 00
ACCT 1100 DEPT DUE 01/25/2022 DESC:OFFICE SUPPLY 01404 5201 52.71 1099:
214.94
02425 5203 130.50 1099
130.50
21425 5203 130:48 1099
34634 00001 PITNEY BOWES-PUR 4211622 2874 192.18 .00 .00 CASH 01 2022/07 INV 01/16/2022 SEP-CHK: N DISC: .00
ACCT 1100 DEPT DUE 01/25/2022 01406 5205 192.18 1099:

DESC: POSTAGE
36695 00000 PRICE PAIGE & CO 41262 2874 14,683.00 - 00
20778 . 00
CASH 01 2022/07 INV 12/31/2021
ACCT 1100 DEPT DUE 01/25/2022 ESC: PROFESSIONAD SERVICE 01406 5205 14,683.00 1099:
13150 00001 SOUTH VALLEY MAT 438595 2874 409.30 . 00 .00 2022/07 DUE 01/23/2022 DISC: .00 1034255504
DEPT DESOARSTRONG PARE 409.30 1099:
munis
tyler erp solution
01/26/2022 13:09 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST 10
apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
43673 00001 SWRCB 41198 2874 7,578.08
. 00 . 00
LN-1036869
CASH 01 2022/07 INV 12/22/2021 SEP-CHK: Y DISC: .00
ACCT 1100 DEPT DUE 01/25/2022 02425 5205 7,578.08 1099:

DESC: SYSTEM #5410004
43673 00001 SWRCB 41199 2874 3,326.00
WD-0191905 . 00 . 00
сот 1100 2022/07 INV 12/08/2021 SEP-CHK: Y SES FACILITY ID SS901 1227 04425 5205 DEPT DUE 01/25/2022 3,326.00 1099:
43673 00001 SWRCB 41200 2874 10,602.00
SW-0223186 . 00 .00
CAST it 2022/07 INV 12/22/2021 SEP-CHK: Y 04425_5205
DEPT DUE 01/25/2022 DESC: FACILITYID SF54M2000209 10, 602.00 1099:
43673 00001 SWRCB 41201 2874 39,560.00
WD-0190955 . 00 . 00
AST 1100 2022/07 INV 12/08/2021 SEP-CHK: Y 04425 5203
DEPT DUE 01/25/2022 DESC: FACILITYID 5D540119001 39,560.00 1099:
43673 00001 SWROB 41235 2874 323.00
WD-0199623 . 00 . 00
CASH 01 2022/07 INV 01/05/2022
ACCT 1100 DEPT DUE 01/25/2022 DES:545 R0009 DISC: .00 02425 5205 323.00 1099:
13700 00000 SUBURBAN PIPE & 440225 2874 9.77 . 00 . 00
CASH 01 2022/07 INV 07/20/2020 SEP-CHK: N DISC: .00
ACCT 1100 DEPT DUE 01/25/2022 01425 5203 9.77 1099:

DESC: REP SUPPLIES
99905 00001 TOP DOG TRAINING 12225 2874 1,200.00 . 00 .00 w9rcd
CASH 01 2022/07 INV 01/05/2022 SEP-CHK: N
ACCT 1100 DEPT DUE 01/25/2022 DESC: MONTHLY MAIN. DI TRAINING 01411 5205 1,200.00 1099:0 46180 00000 TULARE COUNTY CH 41228 2874 250.00
010322 . 00 . 00
CASH 01 2022/07 INV 01/03/2022 01411 5205
ACCT 1100 DEPT DUE 01/25/2022 DESC: 2022 ANTUAL MEMBERSHIP 250.00 1099:
munis
rp. solutior
01/26/2022 13:09
6175mame 11
apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
46956 00000 TULARE COUNTY IN 41229 2874 549.89
22-045 • 00 .00 w9rcd
CASH 01 2022/07 INV 01/10/2022 01411 5205
ACCT 1100 DEPT DUE 01/25/2022 DES: PROPESSIONAD SERVICE 549.89 1099:
48300 00000 USABLUEBOOK, INC 41241 2874 3,057.51 . 00 . 00 812030
CASH 01 2022/07 INV 01/20/2022 SEP-CHK: N 03425 5504
ACCT 1100 DEPT DUE 01/25/2022 DESC: WELLS 5 & 6DISC: .00 3,057.51 1099:
48350 00001 UNITED SECURITY 41239 2874 823.50 . 00
112008-20367 . 00
CASH 01 2022/07 INV 01/01/2022 SEP-CHK: N DISC: 01425 5205 ACCT 1100 DEPT DUE 01/25/2022 DESC OKARTERLY MONITORINO 274.50 1099:
02425 5205 274.50
04425 5205 274.50 1099
48350 00001 UNITED SECURITY 41240 2874 690.00 .00 .00
112008-20368
CASH 01 2022/07 INV 01/01/2022 SEP-CHK: N 04425 5205 690.00 1099:

ACCT 1100 DEPT DUE 01/25/2022 SES: ARTERLY MONTORING
51550 00001 VERIZON WIRELESS 41265 2874 190.05 .00 . 00 9896560465
CASH 01 2022/07 INV 01/19/2022 SEP-CHK: N 01411 5211
ACCT 1100 DEPT DUE 01/25/2022 DESC: PROPESSIONAD SERVICE 152.04 10993 01415 5211 38.01
51642 00000 VISALIA LUMBER C 41236 2874 272.69 . 00 .00 80893
CASH 01 2022/07 INV 11/10/2021 SEP-CHK: N DISC: .00 103425 5504 272.69 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC: ARMSTRONG PARK
51700 00000 VISALIA TOYOTA 41264 2874 1,259.70 - 00 .00 C81033
CASH 01 2022/07 INV 01/19/2022 SEP-CHK: N DISC: 01406 5205 1,259.70 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC PROFESSIONAD SERVICE 57100 00000 ZUMAR INDUSTRIES 14992 2874 520.83 .00 . 00 CASH 01 2022/07 INV 11/15/2021 SEP-CHK: N DISC: .00 21425 5266 520.83 1099:

ACCT 1100 DEPT DUE 01/25/2022 DESC: SIGN
83 APPROVED UNPAID INVOICES TOTAL 201, 854.58
munis
fer erp solution
01/26/2022 13:09 SNORER ENTRY PROOF LIST
6175mame 12
apinvent
CLERK: 6175mame BATCH: 2874 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
83 INVOICE (S) REPORT POST TOTAL 201, 854.58
munis
tyler erp solution
01/26/2022 13:01 ICITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL ashast
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO

WARRANT NET
01/26/2022 PRTD 37000 QUAD KNOPF, INC. 112215 01/24/2022 2875 6,636.56 112216 01/24/2022 2875 239,531.81
CHECK TOTAL: 246,168.37
NUMBER OF CHECKS *** CASH ACCOUNT TOTAL *** 246,168.37

COUNT AMOUNT
TOTAL PRINTED CHECKS 246,168.37
*** GRAND TOTAL *** 246,168.37
munis
tyler erp solution
01/26/2022 12:56 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2875 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
37000 00001 QUAD KNOPF, INC. 41284 2875 6,636.56 . 00
112215 . 00
2022/07 INV 01/24/2022 SEP-CHK: N 04425 5516 WWTP
DEPT DUE 01/26/2022 DESC WWT-CONSTRUCSON MANAGMENT 6,636.56 1099:
37000 00001 QUAD KNOPF, INC. 41285 2875 239,531.81 - 00° . 00
112216
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N 04425 5516 WWTP ACCT 1,100 DEPT DUE 01/26/2022 BES CHIP CONSTRUCTION MANAGEMENT 239,531.81 1099:
2 APPROVED UNPAID INVOICES TOTAL 246,168.37
2 INVOICE (S) REPORT POST TOTAL 246,168.37
munis
01/26/2022 13:28 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL aposhast

CHECK NO OUR DAD CASH (DUE TO/DUE FROM)

TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT
NET
01/26/2022 PRTD 2282 ORTEGA, MIRNA GORETT 40650 10/29/2021 102921 12.94
CHECK TOTAL: 12.94
NUMBER OF CHECKS *** CASH ACCOUNT TOTAL *** 12.94

COUNT AMOUNT
TOTAL PRINTED CHECKS 12.94
*** GRAND TOTAL *** 12.94
munis
Sier erp solution
01/26/2022 13:25
6175mame lapinvent
CLERK: 6175dgui BATCH: 2®55 CUMENT NEW INVOICES

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
2282 00000 ORTEGA, MIRNA GO 40650 102921 12.94 . 00 • 00 40650
CASH 01 2022/04 ONE 10/23/2021 SEP-CHK: Y DISC: .00 02 1120 12.94 ACCT 1100 DEPT DESC: 1099:

I APPROVED UNPAID INVOICES TOTAL 12.94
1 INVOICE (S) REPORT POST TOTAL 12.94
munis
tyler erp solution
01/26/2022 13:33 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL apeshast
CASH ACCOUNT: 01 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT NET
01/26/2022 PRTD 2235 ULLOA INVESTMENT GRO 41192 01/25/2022 012522 53.06
CHECK TOTAL: 53.06
01/26/2022 PRTD 2298 CAMBEROS, JAIME 41191 01/25/2022
012522 34.08
CHECK TOTAL: 34.08
01/26/2022 PRTD 2299 MIRANDA-GARCIA, ELI 41193 01/25/2022 012522

14.97 CHECK TOTAL: 14.97
NUMBER OF CHECKS *** CASH ACCOUNT TOTAL *** 102.11

COUNT AMOUNT
-
TOTAL PRINTED CHECKS 102.11
*** GRAND TOTAL *** 102.11
munis
01/26/2022 13:30 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175dgui BATCH: 2873 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
2235 00000 ULLOA INVESTMENT 41192 012522 53.06 • 00
41192 . 00
CASH 01 2022/07 INV 01/25/2022 SEP-CHK: Y DISC: .00 02 1120 ACCT 1100 DEPT DUE 01/25/2022 DESC: 53.06 1099:
2298 00000 CAMBEROS, JAIME 41191 012522 34.08 . 00 .00
41191
CASH 01 2022/07 INV 01/25/2022 SEP-CHK: Y DISC: .00 02 1120 ACCT 1100 DEPT DUE 01/25/2022 DESC: 34.08 1099:
2299 00000 MIRANDA-GARCIA, 41193 012522 14.97 . 00 . 00 41193
ACT 1100. 2022/07 INV 01/25/2022 SEP-CHK: Y DISC: .00 02 1120 DEPT DUE 01/25/2022 14.97 1099:

DESC:
3 APPROVED UNPAID INVOICES TOTAL 102.11
3 INVOICE (S) REPORT POST TOTAL 102.11
munis
tyler erp solution.
01/18/2022 11:41 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL
apeshdsb
CASH ACCOUNT: 01 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE

PO WARRANT NET
01/18/2022 PRTD 1247 LEAF 12022021 12/02/2021 ACH2872 714.55 CHECK TOTAL: 714.55
01/18/2022 PRTD 2278 GLOBAL PAYMENTS 120212 12/02/2021
ACH2872 77.90
CHECK TOTAL: 77.90
01/18/2022 PRTD 42000 SOUTHERN CALIFORNIA 102621 10/26/2021 ACH2872 7,729.85
102521 10/25/2021 ACH2872 498.77
CHECK TOTAL: 8,228.62
01/18/2022 PRTD 43000 THE GAS COMPANY 121721 12/17/2021 ACH2872 830.64 CHECK TOTAL: 830.64
NUMBER OF CHECKS *** CASH ACCOUNT TOTAL *** 9,851.71

COUNT AMOUNT
TOTAL PRINTED CHECKS 9,851. 71
*** GRAND TOTAL *** 9,851.71
munis
tyler erp solution
01/18/2022 11:37
6175mame apinvent
CLERK: 6175mame BATCH: 2872 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
1247 00000 LEAF 41187 ACH2872 714.55
12022021 . 00 . 00 w9rcd
CASH 01 20P2/07 INV 12/02/2021 SEP-CHK: N DISC: .00 01406 5205 ACCT 1100 DUE 01/18/2022 DESC: LEASE SERVICE 357.28 1099:
01411 5205 357.27 1099:
2278 00000 GLOBAL PAYMENTS 41186 ACH2872 77.90
. 00 • 00 w9rcd
120212
CASH 01 2022/07 INV 12/02/2021 SEP-CHK: N DISC: .00 01406 5205 77.90 1099:

ACCT 1100 DEPT DUE 01/18/2022 DESC: NOV 2021
42000 00001 SOUTHERN CALIFOR 41189 ACH2872 7,729.85 . 00 102621 .00
AceT itoe 2022/07 INV 10/26/2021 SEP-CHK: N DISC: .00 21425 5206 DEPT DUE 01/18/2022 DESC: ELECTRIC 7,408.83
01425 5206 321.02
12000 00001 SOUTHERN CALIFOR 4102521 ACH2872 498.77 .00 .00 CASH 01 2022/07 INV 10/25/2021 SEP-CHK: N DISC: .00
ACCT 1100 DEPT DUE 01/18/2022 DESC: ELECTRIC 31425 5306 93.63 1099 405.14
43000 00001 THE GAS COMPANY 41188 ACH2872 830.64 .00 .00 121721
CASH 01 2022/07 INV 12/17/2021 SEP-CHK: N DISC: .00 01425 5206 ACCT 1100 DEPT DUE 01/18/2022 DESC: GAS 206.92
01406 5205 408.28 2033:
39425 5206 CMCTR 215.44
5 APPROVED UNPAID INVOICES TOTAL 9,851.71
5 INVOICE (S) REPORT POST TOTAL 9,851.71
• munis
tyler erp solution
01/27/2022 18:09 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL aposhasb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE

INV DATE PO WARRANT NET
01/27/2022 PRTD 488 US TREASURY 010522 01/05/2022 ACH2876 28,469.42
CHECK TOTAL: 28,469.42
01/27/2022 PRTD 849 MURILLO, JOSE ULISES 012422 01/24/2022 ACH2876 90.00
CHECK TOTAL: 90.00
01/27/2022 PRTD 1075 AFLAC 759114 01/10/2022
ACH2876 917.44
CHECK TOTAL: 917.44
01/27/2022 PRTD 1247 LEAF 010422 01/04/2022 ACH2876 714.55 CHECK TOTAL: 714.55
01/27/2022 PRTD 1365 HAYASHI, CHASEN 012422 01/24/2022 ACH2876 50.00 CHECK TOTAL: 50.00
01/27/2022 PRTD 1367 THOMAS, JAMES 012422 01/24/2022 ACH2876

10.00 CHECK TOTAL: 10.00
01/27/2022 PRTD 1421 SAEFONG, BRANDON 012422 01/24/2022 ACH2876 60.00 CHECK TOTAL: 60.00
01/27/2022 PRTD 1460 EPSTEIN, MATTHEW 012422 01/24/2022 ACH2876 60.00 CHECK TOTAL: 60.00
01/27/2022 PRTD 1545 PARISH, BRANNON 012422 01/24/2022 ACH2876 60.00 CHECK TOTAL: 60.00
01/27/2022 PRTD 1594 SANCHEZ-ALCARAZ, JOH 012422 01/24/2022 ACH2876 310.00 CHECK TOTAL: 310.00
munis
tyler erp solution
01/27/2022 18:09 CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL
laposhdsb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE

PO WARRANT NET
01/27/2022 PRTD 1615 DIAZ, BRENDAN MICHAE 012422 01/24/2022 ACH2876 210.00
CHECK TOTAL: 210.00
01/27/2022 PRTD 1653 ESTRELLA, LUIS ANGEL 012422 01/24/2022 ACH2876 750.00
CHECK TOTAL: 750.00
01/27/2022 PRTD 1657 LASQUITE, ANTHONY WI 012422 01/24/2022 ACH2876 420.00
CHECK TOTAL: 420.00
01/27/2022 PRTD 1658 DIAZ, VINCENT A. 012422 01/24/2022 ACH2876 230.00 CHECK TOTAL: 230.00
01/27/2022 PRTD 1764 JONES, KRISELDA 012422 01/24/2022 ACH2876 110.00 CHECK TOTAL: 110.00
01/27/2022 PRTD 1795 GERARDO, JOSE 012422 01/24/2022 ACH2876 140.00 CHECK TOTAL: 140.00
01/27/2022 PRTD 1873 MICROSOFT E0400H3 8MO 01/11/2022 ACH2876 980.00 CHECK TOTAL: 980.00
01/27/2022 PRTD 2144 MERCHANT STATEMENT 010322 01/03/2022 ACH2876 149.11 CHECK TOTAL: 149.11
01/27/2022 PRTD 2183 ROQUE, DOMINIC 12422 01/24/2022 ACH2876 790.00 CHECK TOTAL: 790.00
01/27/2022 PRTD 2208 LARSEN, ROBERT 012422 01/24/2022 ACH2876 550.00 CHECK TOTAL: 550.00
munis
yier erp solution
01/27/2022 18:09 127E CASH DISBURSEMENTS JOURNAT
6175mame lapeshast
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)
CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER • INVOICE INV DATE PO WARRANT NET 01/27/2022 PRTD 2213 REYES, DANIAL 012422 01/24/2022 ACH2876 320.00 CHECK TOTAL: 320.00
01/27/2022 PRTD 2214 SALVADOR, ISAIAH 012422 01/24/2022 ACH2876 790.00 CHECK TOTAL: 790.00
01/27/2022 PRTD 2215 SANCHEZ, MATTHEW 012422 01/24/2022 ACH2876 90.00 CHECK TOTAL: 90.00
01/27/2022 PRTD 2238 ARMSTRONG, SCOTT LEE 012422 01/24/2022 ACH2876 190.00 CHECK TOTAL: 190.00
01/27/2022 PRTD 2278 GLOBAL PAYMENTS 010322 01/03/2022 ACH2876 77.90 CHECK TOTAL: 77.90
01/27/2022 PRTD 2295 MOORE, SKYLER O 012422 01/24/2022 ACH2876 700.00 CHECK TOTAL: 700.00
01/27/2022 PRTD 2296 HOPF, LATHAN A 012422 01/24/2022 ACH2876 310.00 CHECK TOTAL: 310.00
01/27/2022 PRTD 6070 CALPERS 010522 01/05/2022 ACH2876 16,983.00 CHECK TOTAL: 16,983.00
01/27/2022 PRTD 10530 EMPLOYMENT DEVELOPME 010522 01/05/2022 ACH2876 4,171.82 CHECK TOTAL: 4,171.82
01/27/2022 PRTD 14500 FARMERSVILLE POLICE 010522 01/05/2022 ACH2876 525.00 CHECK TOTAL: 525.00
munis
tyler erp solution
01/27/2022 18:09 |CITY OF FARMERSVILLE
6175mame A/P CASH DISBURSEMENTS JOURNAL aposhdsb
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO WARRANT NET 01/27/2022 PRTD 42000 SOUTHERN CALIFORNIA 123121 01/24/2022 ACH2876 39,438.30 CHECK TOTAL: 39,438.30
01/27/2022 PRTD 42000 SOUTHERN CALIFORNIA 122221 5 01/19/2022 ACH2876 37,149.90 CHECK TOTAL: 37,149.90
01/27/2022 PRTD 43000 THE GAS COMPANY 011922 01/19/2022 ACH2876 2,118.73 CHECK TOTAL: 2,118.73
01/27/2022 PRTD 50100 VALIC 010722 01/11/2022 ACH2876 5,605.32 CHECK I TOTAL: 5,605.32
NUMBER OF CHECKS 34 *** CASH ACCOUNT TOTAL *** 143,540.49

COUNT AMOUNT
TOTAL PRINTED CHECKS 34 143,540.49
*** GRAND TOTAL *** 143,540.49
munis
tyler erp solution
01/27/2022 18:02 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2876 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
488 00000 US TREASURY 41294 ACH2876 28,469.42 . 00
010522 . 00 W9rcd
CASH 01 2022/07 DA 01021/2022 SEP-CHK: N DISC: .00 01 2223 ACCT 1100 DEPT DESC: PAYROLL 13,071.66 1099:
01 22222 3,057.08 1099:
12,340.68 1099:
849 00000 MURILLO, JOSE UL 41308 ACH2876 90.00 . 00
012422 . 00 w9rcd
CASH 01 2022/07 INV 01/24/2022 DISC: .00 01420 5205
ACCT 1100 DEPT DUE 01/27/2022 DESO 04: 2021 90.00 1099:0 1075 00000 AFLAC 41292 ACH2876 917.44 .00 .00
759114
CASH 01 2022/07 INV 01/10/2022 SEP-CHK: N DISC: .00 01 2227 ACCT 1100 DEPT DUE 01/27/2022 DESC: DEC 2021 917.44 1099:
1247 00000 LEAF 41297 ACH2876 714.55 . 00
010422 .00 w9rcd
CASH 01 3032/07 INV 01/04/2022 DISC: 00 01406 5205
ACCT 1100 DUE 01/27/2022 DESC ERASE SERVICES 357.28 1099:
01411 5205 357.27
1365 00000 HAYASHI, CHASEN 41314 ACH2876 50.00 . 00 .00 w9rcd 012422
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N DISC: .00 01420 5205 50.00 1099:0 ACCT 1100 DEPT DUE 01/27/2022 DESC: 04 2021
1367 00000 THOMAS, JAMES 41300 ACH2876 10.00 .00 .00
012422
CASH 01 2022/07 INV 01/24/2022 DISC: .00 01420 5205
ACCT 1100 DEPT DUE 01/27/2022 10.00 1099:0
1421 00000 SAEFONG, BRANDON 41304 ACH2876 60.00 . 00 w9rcd 012422 • 00
CASH 01 2022/07 INV 01/24/2022 DISC: .00 01420 5205
ACCT 1100 DEPT DUE 01/27/2022 SES:04: 2022 60.00 1099:0 1460 00000 EPSTEIN, MATTHEW 41317 ACH2876 60.00 .00 .00 012422
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 01/27/2022 DESC: 04 2021 60.00 1099:0 munis
Mer erp solution
01/27/2022 18:02
6175mame apinvent
CLERK: 6175mame BATCH: 2876 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
1545 00000 PARISH, BRANNON 41307 ACH2876 60.00
. 00 . 00 w9rcd
012422
CASH 01 2022/07 INV 01/24/2022 DISC: .00 01420 5205
ACCT 1100 DEPT DUE 01/27/2022 DESC 04 2022 60.00 1099:0 1594 00000 SANCHEZ-ALCARAZ, 41302 ACH2876 310.00
012422 . 00 . 00 W9rcd
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 01/27/2022 310.00 1099:0
DESC: 04 2021
1615 00000 DIAZ, BRENDAN MI 41312 ACH2876 210.00
012422 . 00 . 00 w9rcd
CASH 01 2022/07 INV 01/24/2022 DISC: .00 01420 5205
ACCT 1100 DEPT DUE 01/27/2022 DESC: 04: 2021 210.00 1099:
1653 00000 ESTRELLA, LUIS A 41316 ACH2876 750.00 . 00
. 00 w9rcd
012422
CASH 01 2022/07 INV 01/24/2022 SEP -CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 01/27/2022 DESC: 04 2021 750.00 1099:
1657 00000 LASQUITE, ANTHON 41310 ACH2876 420.00 . 00 . 00 w9rcd 012422
CASH 01 2022/07 INV 01/24/2022 DISC: .00 01420 5205 1099:

ACCT 1100 DEPT DUE 01/27/2022 DESC 04 2021 420.00
1658 00000 DIAZ, VINCENT A. 41318 ACH2876 230.00 . 00 .00 wercd 012422
CASH 01 2022/07 INV 01/24/2022 DESC 04 2021 DISC: .00 01420 5205 230.00 1099:

ACCT 1100 DEPT DUE 01/27/2022
1764 00000 JONES, KRISELDA 41312 ACH2876 110.00 .00 .00 w9rcd 012422
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100/ DEPT DUE 01/27/2022 DESC: 04 2021 110.00 1099:
1795 00000 GERARDO, JOSE 41315 ACH2876 140.00 .00 . 00 w9rcd 012422
CASH 01 2022/07 INV 01/24/2022 DISC: .00 01420 5205 140.00 1099:

ACCT 1100 DEPT DUE 01/27/2022 SES 00 2022
munis
ter erp solution
01/27/2022 18:02
6175mame apinvent
CLERK: 6175mame BATCH: 2876 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
1873 00000 MICROSOFT 41,288 ACH2876 980.00
E0400H38M0 . 00 . 00 w9rcd
CASH 01 2022/07 INV 01/11/2022 SEP-CHK: N DISC: .00 01406 5211 ACCT 1100 DEPT DUE 01/27/2022 DESC: JAN 2022 294.00 1099:
01420 5211 254.80 1099:
01425 5211 254.80 1099:
01406 5211 176.40 1099:
2144 00000 MERCHANT STATEME 41291 ACH2876 149.11
. 00 . 00 w9rcd
010322
CASH 01 2022/07 DUE 01/23/2022 SEP-CHK: N DISC: .00 01414 5205 ACCT 1100 DEPT DESC:DEC 2021 149.11 1099:
2183 00000 ROQUE, DOMINIC 41305 ACH2876 790.00 . 00 . 00 12422
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 790.00 1099:0
01/27/2022 DESC: 04 2021
2208 00000 LARSEN, ROBERT 41311 ACH2876 550.00
. 00 .00 w9rcd
012422
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N DISC: .00 01420 5205 550.00 1099:

ACCT 1100 DEPT DUE 01/27/2022 DESC: 04 2021
2213 00000 REYES, DANIAL 41306 ACH2876 320.00 .00 .00 w9rcd 012422
CASH 01 3027/07 INV 01/24/2022 DISC: .00 01420 5205 320.00 1099:

ACCT 1100 DUE 01/27/2022
2214 00000 SALVADOR, ISAIAH 41303 ACH2876 790.00 .00 . 00 w9rcd 012422
CASH 01 2022/07 INV 01/24/2022 DISC: .00 01420 5205
ACCT 1100 DEPT DUE 01/27/2022 DESC 04: 2021 790.00 1099:
2215 00000 SANCHEZ, MATTHEW 41301 ACH2876 90.00 .00 . 00 w9rcd 012422
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 01/27/2022 DESC: Q4 2021 90.00 1099:
2238 00000 ARMSTRONG, SCOTT 41320 ACH2876 190.00 .00 .00 w9rcd 012422
CASH 01 2022/07 TNV 01/24/2022 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 01/27/2022 DESC: Q4 2021 190.00 1099:
munis
tyler er solution
01/27/2022 18:02 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2876 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
2278 00000 GLOBAL PAYMENTS 41290 ACH2876 77.90 . 00
010322 . 00 w9rcd
CASH 01 2022/07 INV 01/03/2022 01406 5205
ACCT 1100 DEPT DUE 01/27/2022 DESC PROFESSIONAL SERVICE 77.90 1099:
2295 00000 MOORE, SKYLER O 41309 ACH2876 700.00 . 00
012422 . 00 W9rcd
CASH 01 2022/07 | INV 01/24/2022 SEP-CHK: N DISC: .00 01420 5205 ACCT 1100 DEPT DUE 01/27/2022 DESC: 04 2021 700.00 1099:
2296 00000 HOPF, LATHAN A 41313 ACH2876 310.00
.00 . 00 W9rcd
012422
2022/07 INV 01/24/2022 DISC: .00 01420 5205 310.00 1099:

DEPT DUE 01/27/2022 SEC 04: 2021
6070 00000 CALPERS 41296 ACH2876 16,983.00 . 00 . 00
010522
CASH 01 2022/07 DUE 01/25/2022 SEP-CHK: N DISC: .00 01. 2226 ACCT 1100 DEPT DESC: PAYROLL 16,983.00 1099:
10530 00001 EMPLOYMENT DEVEL 41295 ACH2876 4,171.82 . 00 .00 010522
2022/07 INV 01/05/2022 SEP-CHK: N DISC: .00
сет 1100 DEPT DUE 01/27/2022 DESC: PAYROLL 07 2235 4,171.82 1099:
14500 00000 FARMERSVILLE POL 4220322 ACH2876 525.00 . 00 .00 ACeT 1700 2022/07 INV 01/05/2022 SEP-CHK: N DISC: .00 01.2232 525.00 1099:

DEPT DUE 01/27/2022 DESC: PAYROLL
12000 00002 SOUTHERN CALIFOR 4223121 ACH2876 39,438.30 . 00 . 00 CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N DISC: .00
ACCT 1100 DEPT DUE 01/27/2022 20.99 1099:

DESC: ELECTRIC 692.88 1099:
10; 893:33 1099:
1109
01405 5206 18,509.14 1099:
2,369.49 1099:
532.11 1099:
39425 5206 HLTHY 20.59 1099:
39425.5206 CMCTR 1,187.19 1099
munis
tyler erp solation
01/27/2022 18:02
6175mame apinvent
CLERK: 6175mame BATCH: 2876 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR
42000 00001 SOUTHERN CALIFOR 41299 ACH2876 37,149.90
. 00 • 00
122221 5
CASH 01 2022/07 INV 01/19/2022 SEP-CHK: Y DISC: .00 01420 5206 ACCT 1100 DEPT DUE 01/27/2022 DESC: ELECTRIC 18.13 1099:
01425 5206 593.71 1099: |
21425 5206 5,414.87 1099:
02425 5206 12,080.51 1099:
04425 5206 15,067.71 1099:
01406 5206 2,431.76 1099
35425 5206 536.04 1099:
39425 5206 HLTHY 17.93 1099:
39425 5206 CMCTR 989.24 1099:
43000 00001 THE GAS COMPANY 41298 ACH2876 2,118.73 .00 .00 011922
CASH 01 2022/07 INV 01/19/2022 SEP-CHK: N DISC: .00 01425 5206 ACCT 1100 DEPT 354.02
DUE 01/27/2022 DESC: GAS 01406 5206 776.02 1090:
39425 5206 988.69 1099:|
50100 00001 VALIC 41289 ACH2876 5,605.32 . 00 .00
010722
2022/07 INV 01/11/2022 SEP-CHK: N DISC: .00 01 2332
DEPT DUE 01/27/2022 DESC: 5,605.32 1099:
34 APPROVED UNPAID INVOICES TOTAL 143,540.49
34 INVOICE (S) REPORT POST TOTAL 143,540.49
munis
tyler erp solution
01/28/2022 12:02
6175mame STE ODESSES JOURNAT aposhast
CASH ACCOUNT: 01 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE

WARRANT NET

INV DATE PO
01/28/2022 PRTD 1211 US BANK 112821 11/26/2021
ACH2877 9,618.94
CHECK TOTAL: 9,618.94
NUMBER OF CHECKS *** CASH ACCOUNT TOTAL *** 9,618.94

COUNT AMOUNT
TOTAL PRINTED CHECKS 9,618.94
*** GRAND TOTAL *** 9,618.94
munis
tyler erp solution
01/28/2022 11:58 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST
CLERK: 6175mame BATCH: 2877 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY

PO BALANCE CHK/WIRE ERR

APPROVED UNPAID INVOICES TO BE POSTED
munis
tyler erp solution
01/28/2022 11:58 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2877 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS

PO BY PO BALANCE CHK/WIRE ERR
1211 00001 US BANK 41321 ACH2877 9,618.94 . 00
112821 • 00 W9rcd
CASH 01 2022/07 INV 11/26/2021 DISC:.00 01406 5205
ACCT 1100 DEPT DUE 01/28/2022 DESC MONTHLY STAMENT 12.22 1099:
39425 5203 11.37 1099:
01425 5285 81.35 1099:
01425 5203 413.06 1099:
02425 5203 413.06 1099:
5203 413.06 1099:
21425 5203 413.04 1099:
02425 5203 171.26 1099:
04425 5203 171.25 1099:
01425 5203 1,328.81 1099:
01411 5204 16.30 1099:
01425 5203 75.87 1099:
01411 5208 06.57 1099
01406 5205 77 28 109
01406 5205 .67
01406 5205 56
01406 5205 132 68
01406 5205 97 86
01406 5205 11 15
01404 5208 37 96
01406 5205 21 74
01404 5208 a or
01406 5205
01406 5205 N
01406 5205
01414 5205 a a o
04425 1516. IN 0 00 00 O 80800800 099
04425 5516 WWTR
01414 5205
01406 5205 09
39425 5205 99
26425 5516 ENTRY 108 1099
01406 5205 m0000
01414 5205 099
01404 5208 42 1099
01406 5205 10 — 1099
04425 5516 WWTP 25 1099
01406 5205 16 • 24 1099
01406 5205 30. 00 1099
01420 5203 6.48
01420 5203 20
01420 5202 25 18
01420 5203
01420 5203 HANA
01420 5203 • a
01420 5202 44 10
01420 5203 1099:
munis
fer erp solution
01/28/2022 11:58 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2877 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT

EXCEEDS PO BY PO BALANCE CHK/WIRE ERR
01404 5205 125.00 1099:
01404 5205 750.00 1099:
01404 5208 100.00 1099:
01425 5205 66.67 1099:
02425 5205 66.67 1099:
04425 5205 66.66 1099
01411 5204 4.88 1099
01420 5210 219.99 1099
01420 5203 15.21 1099:
01420 5203 14.13 1099:
01420 5202 47.74 1099
01420 5202 717.28 1099:
01420 5203 15.21 1099:
01420 5504 195.75 1099:
01420 5203 184.10 1099:
01414 5205 355.97 1099-
01406 5205 -246.43 1099-
1 APPROVED UNPAID INVOICES TOTAL 9,618.94
1 INVOICE (S) REPORT POST TOTAL 9,618.94
munis
ler ero solution
01/28/2022 15:24
6175mame
apcahdab
CASH ACCOUNT: 01 1100 CASH (DUE TO/DUE FROM)

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE

INV DATE PO WARRANT NET
01/28/2022 PRTD 488 US TREASURY 011922 01/19/2022
ACH2878 26,222.48
CHECK TOTAL: 26,222.48
01/28/2022 PRTD 832 MUTUAL OF OMAHA 012422 01/24/2022 ACH2878 2,996.76
CHECK TOTAL: 2,996.76
01/28/2022 PRTD 1075 AFLAC 009818 01/27/2022
ACH2878 1,005.88
CHECK TOTAL: 1,005.88
01/28/2022 PRTD 1507 TEAMSTERS LOCAL UNIO 011922 01/19/2022 ACH2878 155.00
CHECK TOTAL: 155.00
01/28/2022 PRTD 1556 BLUE SHIELD OF CALIF 011422 01/14/2022 ACH2878 35,906.93
CHECK TOTAL: 35,906.93
01/28/2022 PRTD 2289 WEX FUEL CARD 012822 01/28/2022 ACH2878 18,023.72 CHECK TOTAL: 18,023.72
01/28/2022 PRTD 6070 CALPERS 011922 01/19/2022 ACH2878 17,388.81 CHECK TOTAL: 17,388.81
01/28/2022 PRTD 10530 EMPLOYMENT DEVELOPME 011922 01/19/2022 ACH2878 3,970.81 CHECK TOTAL: 3,970.81
01/28/2022 PRTD 14500 FARMERSVILLE POLICE 011922 01/19/2022 ACH2878 525.00 CHECK TOTAL: 525.00
01/28/2022 PRTD 50100 VALIC 011922 01/19/2022 ACH2878 5,605.32 CHECK TOTAL: 5,605.32
munis
ter erp solution
01/28/2022 15:24
6175mame AVE CASH DISBURUEENES JOURNAL aposhast
NUMBER OF CHECKS 10 *** CASH ACCOUNT TOTAL *** 111,800.71

COUNT AMOUNT
TOTAL PRINTED CHECKS 10 111,800.71
*** GRAND TOTAL *** 111,800.71
munis
tyler erp solution
01/28/2022 15:21 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST apinvent
CLERK: 6175mame BATCH: 2878 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY ERR

PO BALANCE CHK/WIRE

APPROVED UNPAID INVOICES TO BE POSTED
488 00000 US TREASURY 41324 ACH2878 26,222.48 • 00 . 00 w9rcd 011922
CASH 01 2022/07 INV 01/19/2022 SEP-CHK: N DISC: .00 01 2223 ACCT 1100 DEPT' DUE 01/28/2022 13,253.54 1099:

DESC: PAYROLL
01 2222. 3,099.64 1099:
9,869.30 1099•
832 00000 MUTUAL OF OMAHA 41328 ACH2878 2,996.76 . 00 • 00 w9rcd 012422
CASH 01 2022/07 INV 01/24/2022 SEP-CHK: N 01 2335
ACCT 1100 DEPT DUE 01/28/2022 DESCOK/ 1/22-02728C22:00 2,996.76 1099:
1075 00000 AFLAC 41329 ACH2878 1,005.88 .00 .00
009818
ACT 1500 2022/07 INV 01/27/2022 SEP-CHK: N DISC: .00 01 2227 1,005.88 1099:

DEPT DUE 01/28/2022 DESC: JAN 2022
1507 00000 TEAMSTERS LOCAL 41322 ACH2878 155.00 .00 .00 w9rcd 011922
CASH 01 INV 01/19/2022 DISC: .00 01 2232 155.00 1099:

ACCT 1100 2027/07 DUE 01/28/2022
1556 00000 BLUE SHIELD OF C 41330 ACH2878 35,906.93 .00 .00 w9rca 011422
2022/07 INV 01/14/2022 SEP-CHK: N DES-COK: /22-02DISC:00 01 2233 35,906.93 1099:

DEPT DUE 01/28/2022
2282 00000 WEX FUEL CARD 41331 ACH2878 18,023. 72 .00 .00 w9rcd 012822
CASH 01 2022/07 INV 01/28/2022 SEP-CHK: N DISC: .00 01404 5255 146.69 1099:

ACCT 1100 DEPT DUE 01/28/2022 DESC: FUEL 01411 5255 11,301.43 01415 5255 421.08 1099:
01420 5255 2,153.46 1099:
01425 5255 400.11
02425 5255 1099:
04425 5255 1099:
35425 3255 1: 400.37 1099
200.05
munis
tyler erp solution
01/28/2022 15:21 CITY OF FARMERSVILLE
6175mame INVOICE ENTRY PROOF LIST
apinvent
CLERK: 6175mame BATCH: 2878 NEW INVOICES

DOCUMENT

VENDOR REMIT NAME INVOICE PO VOUCHER WARRANT NET AMOUNT EXCEEDS PO BY PO BALANCE CHK/WIRE ERR 6070 00000 CALPERS 41325 ACH2878 17,388.81 . 00 . 00
011922
CASH 01 2022/07 INV 01/19/2022 SEP-CHK: N DISC: .00 01. 2226 17,388.81 ACCT 1100 DUE 01/28/2022 1099: |
DEPT DESC: PAYROLL
10530 00001 EMPLOYMENT DEVBL 4232922 ACH2878 3,970.81 . 00 . 00 CASH 01 2022/07 INV 01/19/2022 SEP-CHK: N DISC: .00 01 2235 3,970.81 1099:

ACCT 1100 DEPT DUE 01/28/2022 DESC: PAYROLL
14500 00000 FARMERSVILLE POL 41326 ACH2878 525.00 . 00 .00 011922
CASH 01 2022/07 SESC PATROL DISC: .00 01 2232 525.00 1099:

ACCT 1100 DEPT DN 02/28/2022
50100 00001 VALIC 41327 ACH2878 5,605.32 . 00 . 00
011922
CASH 01 2022/07 D0S 01/28/2022 SEP-CHK: N DISC: .00 01 2332 5,605.32 1099:

ACCT 1100 DEPT DESC:01/21/22
10 APPROVED UNPAID INVOICES TOTAL 111,800.71
10 INVOICE (S) REPORT POST TOTAL 111, 800.71
01/05/2022 16:57
675bash 021 TO: 01704/2022 pradvreg
WARRANT: 010722 From: 12/22/2021
EMP # NAME CHK #

NET PAY
•--------
m 1,233.62
927.53
18 1,285.50
23 2,205.14
122
11 3; 795:55
1,861.66
104 1,646.80
98 147.19
112
25 3,005.0
2,369.07
119
1,378.61
26 2,443.12
39 75 1,517.47
113 3,291.41
82 1,446.43
1,612.14
111
1,116.26
86 40
2,841
38 1,686.74
31 1,992 • 84
30 899.61
55 4,069.01
42 3,972.36
117
368.24
97 1,897.93
19 5.81
128 1,378.56
81 1,739.
105 1,940.
124 988.
108 MAN 2
1,362.
127 1,124.
80 Na
156 1,696.4
1,850.69
169
130 2,145.36
2,219.83
Total Deposits: 37 66,484.45
** END OF REPORT - Generated by Betina Ashoori **
01/19/2022 17:16 CITY OF FARMERSVILLE
6175bash ADVICE REGISTER - BI WEEKLY pradvreg
WARRANT: 012122 FIOm: 01/05/2022 To: 01/18/2022
EMP.* NAME CHK #

NET PAY
1,263.49
18 949.99
23 1,293.36
122 1,585.43
500 997.80
11 277.05
3,928.62
104 1,860.47
98 1,411.07
112 802.60
25 359.85
119 2. 267.92
26 1,. 372
39 ,499.61
75 2. 104.65
113 ,269.53
82 529.55
111 629.95
501 1,588.07
86 277.05
38 3,145.16
31 1,478.15
30 2,090.98
55 659.91
42 4,183.05
117 056.49
502 4. 361.83
97 273
19 1,629.37
128 11.42
81 1,425.78
105 1,741.93
124 1,885.97
108 1,313.05
127 1,386.56
80 1,199.30
156 1,724.24
503 1,817.34
169 273.75
130 4, 250.60
2,236.58
Total Deposits: 41 69,414.18
** END OF REPORT - Generated by Betina Ashoori **

CITY OF

TORMERSVILLE
City Council
Staff Report 7C
TO: Honorable Mayor and City Council
FROM: Jennifer Gomez, City Manager
DATE: February 28, 2022
SUBJECT: Approve Flyover Request for the Annual Memorial Day Parade RECOMMENDED ACTION:

That the City Council authorize the Mayor to sign the attached Request for Military Aerial Support application.

BACKGROUND and DISCUSSION:

Farmersville Kiwanis is requesting a military flyover for the Memorial Day Parade which needs to include an approval by the City of Farmersville. Past practice is that the Mayor signs the authorization on behalf of the City.

Staff support for the Parade has also been discussed and will be coordinated to assist with the event.

ATTACHMENT(S):

Request for Military Aerial Support application

CITY OF

RMERSVILLE
City Council
Staff Report 8A
TO: Honorable Mayor and City Council
FROM: Kevin Gross, City Engineer
DATE: February 28, 2022
SUBJECT: Grade Separation Corridor Feasibility Study
RECOMMENDED ACTION:

That the City Council review the Feasibility Study for the future potential development of a valuable new north/south corridor in the eastern section of the city limits, which includes a grade separation crossing over the existing San Joaquin Valley Railroad (SJVR).

BACKGROUND:

Based on discussions with Ted Smalley, Executive Director of the Tulare County Association of Governments, Farmersville City Manager Jennifer Gomez has requested QK staff research and prepare a conceptual layout for a new roadway corridor to assess the project's viability and provide recommendations to prepare the project for advancement and funding.

DISCUSSION:

This Feasibility Study was prepared to research and develop a conceptual layout for a new roadway corridor east of the current city limits, connecting Visalia Road with Walnut Avenue. The conceptual layout includes preliminary linework for a railroad grade separation at the existing San Joaquin Valley Railroad (SJVR) tracks and culvert crossings at two existing canals. The attached report intended to explain these project elements for establish funding and planning for a potential future build of this project.

In considering the value of a new north/ south corridor for development and connectivity in the city, it is recommended to begin efforts for funding this project using the preliminary design and engineering estimate established in the attached feasibility study.

COORDINATION & REVIEW:

The Farmersville Grade Separation Corridor Feasibility Study have been reviewed and coordinated with the City Manager, Public Works Director, and City Engineer.

FISCAL IMPACT:

There are significant costs for this proposed improvement and will need federal or state funding sources in the future to be constructed.

CONCLUSION:

That the City Council review the attached Feasibility Study and provide direction to staff.

Attachments): Exhibit 1 - Conceptual Layout Site Plan
Exhibit 2 - Grade Separation Corridor Feasibility Report

CONNECT TO DOOME HIGH SCHOOL
ROAD I6S

N BRUNDAGE AVE

HIGH SCHOOL RO
65230)

VISALIA ROAD
PAN 1SW 129-010-065

DEEP CREEK
128-010-078

N BRUNDAGE AVE
190-010-07
128-010-079
я -1500°
NOREA
PIRATA OR •(E) OH SCE UNE
29-020-005
129-020-003
27-010-007
ITY LIVES.
(NORMAL CROWN)
•(E) OH SCE LINE 29-020-050

W MARINETTE AVE FOR CONSTRUCTION
ALK ON ACH SCHOL RO (e) B01 02001)
(53 = TUT HOLE SAVa
129-020-013
B0 17-00-010 =:=:
133-040-015

HIGH SCHOOL ROAD

PLAN HER

SECTON A-A
PROGRESS SET . NOT
GRADE SEPERATION Aid SUS

PROTE VEN

SECTION C-C
19: 24911

TYPICAL SECTIONS

SECTON M

CONCEPTUAL DESIGN & REPORT

CITY OF FARMERSVILLE

GRADE SEPARATION CORRIDOR

FEASIBILITY STUDY
larinette
trus Dri
chool
Hie"
coad
FEBRUARY 2022
QK

CONCEPTUAL DESIGN & REPORT

GRADE SEPARATION CORRIDOR

FEASIBILITY STUDY
Prepared for:

City of Farmersville
909 West Visalia Road
Farmersville, CA 93223
Contact Person: Jennifer Gomez
Phone: (559) 747-0458
Consultant:

QKI
901 East Main Street
Visalia, CA 93292
Contact: Kevin Gross, PE
Phone: (559) 733-0440
Cell: (559) 392-1394
February 2022
© Copyright by Quad Knopf, Inc.

Unauthorized use prohibited.

Project #210231
Table of Contents
SECTION 1 - Introduction. 1

1.1 - Report Purpose. ...1

1.2 - Project Area ...1

1.3 - Background

1.4 - Existing Infrastructure.. ..1
SECTION 2 - Roadway Geometric Design. ... 5

2.1 - High School Road - Alignme.......... ..5

2.2 - Proposed Cross Section...... 6

2.3 - Visalia Road & Other Improvements.. ..6

2.4 - Grade Separation Alternatives... ...7
SECTION 3 - Engineers Estimate.. ..... 9

3.1 - Conceptual Study Engineer's Estimate.. ..9
List of Figures
Figure 1-2 Urban Area Boundary Map...

Figure 2-1 High School Road Alignment...

Figure 2-2 Typical Cross Section..

Figure 2-3 Visalia Road Alignment.

List of Tables
Table 3-1 Conceptual Study Engineer's Estimat....... ................9 Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page i
SECTION 1 - INTRODUCTION

1.1 - Report Purpose
This Feasibility Study was prepared to research and develop a conceptual layout for a new roadway corridor east of the current city limits, connecting Visalia Road with Marinette venue. The conceptual layout includes preliminary linework for a railroad grade separatio it the existing San Joaquin Valley Railroad (SJVR) tracks and culvert crossings at two existin canals. This report intends to explain these project elements to establish funding and planning for a potential future build of this project.

1.2 - Project Area
The City of Farmersville is located in Sections 1 and 12, Township 19 South, Range 25 East, and Sections 6 and 7, Township 19 South, Range 26 East, Mount Diablo Base and Meridian, in the County of Tulare. Farmersville lies approximately one and a half miles east of Visalia (see Figure 1-1). Topography is generally flat and has no significant geologic features. The incorporated community encompasses primarily residential and commercial land uses.

The proposed alignment is located on the eastern border of the city limits connecting Visalia Road to Marinette Avenue, east of Brundage Avenue and the Farmersville High School.

1.3 - Background
Based on discussions with Ted Smalley, Executive Director of the Tulare County Association of Governments, Farmersville City Manager Jennifer Gomez has requested QK staff research and prepare a conceptual layout for a new roadway corridor to assess the project's viability and provide recommendations to prepare the project for advancement and funding.

1.4 - Existing Infrastructure
Preliminary research was necessary to determine the best placement of the proposed road alignment to create the least impact on the existing terrain and infrastructure. This included researching all existing utilities in the project area, analyzing parcel lines and easements, existing structures, and bodies of water.

There are two separate irrigation networks within the project area. Davis Ditch, which borders the east edge of the city, was the main component in the design of the alignment of the new roadway, named High School Road for purposes of this report. Approximately one- half mile north of Visalia Road is the proposed crossing location of High School Road. Deep Creek, which runs through the city, will also need to be crossed with the extension of Citrus Drive, as shown in the attached exhibit.

An S.C.E. utility easement exists within the project area and was the main consideration when determining the best location for the intersection of Visalia Road and High School Road. The roadway alignment was designed to keep the existing OH powerlines from being Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page 1
relocated or undergrounded, which would drastically increase the scope of this potential project.

All existing structures identified within the project limits were assessed and will not be impacted or minimally impacted by the proposed project design. ROW acquisition on several parcels within the project area will be necessary for these improvements and noted further in this report.

Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page 2
Squaw Valley
Del Rey
Legend
Fresno County Counties
orange Coll
Parler
Reedley Califomia Cities
• CA Highways
Project Location
Orati
London
Three River
63 codake
218
Vana
Lemon
198
ord Visalia
99 Kings County Tulare County
63 13
6S
Tulare County
Woodville
Porter ville
Tip 190 Poplar Cattor Carter East Portery
Tera Bella
Files
Figure 1-1
Project Location
Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page 3
Roads
Roads
Facility Location
City Limits
Urban Area Boundary (UAB)
Figure 1-2
Urban Area Boundary Map
Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page 4
SECTION 2 - ROADWAY GEOMETRIC DESIGN

2.1 - High School Road - Alignment
The objective of the alignment study was to determine the ideal placement for the connection etween Visalla Road and Marinette Avenue. The proposed alignment was designed using IASTO design standards. Factors such as the existing right of way, utility easements railroads, canal infrastructure, and existing topography were all considered in the design process.

The alignment begins at the proposed intersection of Visalia Road and High School Road.

This intersection is approximately 950 feet east of Brundage Avenue and is located at the westerly property line of parcel 129-020-015. This location would cooperate with the existing SCE utility easement currently established.

The alignment is set on a straightened path from Visalia Road to the eastern side of the proposed grade separation structure at the existing UPRR railroad tracks. Once beyond the limits of the grade transitions, a reversing curve has been implemented to eliminate additional culvert crossings at Dave's Ditch, setting the intersection location at Marinette Avenue just east of parcel line 129-010-006. The curve radius' were determined using the AASTHO Design guide with a 45 MPH design speed.
122-010-ova
122-010.072
Will in 3if 206
129~919-087
ErE SA AN
AUSTER
129-020-010
Figure 2-1
High School Road Alignment
Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page 5
As the development of the final alignment is designed in the future, consideration of the property owner's availability for development and entrances/ exits from the corridor will be accounted for in the ultimate configuration.

2.2 - Proposed Cross Section
The proposed cross-section for High School Road was designed for the classification "arterial." As shown below, the cross-section consists of a 16' raised median, 2-12' travel lanes in both directions, 8' shoulders, 6' sidewalk, and 4' outside shoulder, street lights, and median/parkway landscaping. The City of Farmersville Standard Plans does not include a standard cross-section for a raised median arterial, so a hybrid section using county and city standards were proposed for this study. Pavement thickness was referenced using the City of Farmersville Standard Plans.
- (P) STREET UGHT (P)STREET UCHT -
ROW
50 50' ROW
12' 8' 8' 12' 12'

SHOULDER SHOULDER
CLASS = ARTERIAL SECTION A-A MEDIAN & BACK OF WALK LANDSCAPIN T.L = 7.5 NOT SHOWN ON CROSS SECTION BUT IS
T.J. PAVEMENT = 4.5°AC/8*AB NTS CONSIDERED IN FEASIBITY STUDY.

Figure 2-2
Typical Cross Section

2.3 - Visalia Road & Other Improvements
Connecting the High School Road alignment with Visalia Road requires improvements to Visalia Road's geometric design and lane configurations. The limits of the proposed improvements on Visalia Road begin at the north side of Brundage Avenue. At this location, the eastern side of Visalia Road is designed to the ultimate configuration and continues south of the High School Road intersection.

The anticipated increase in traffic southbound on Visalia Road warrants a widening of the road from 1 lane to 2 southbound travel lanes, tapering back to 1 lane through High School Road intersection. In addition, a left-turn lane will be required at the intersection, which also requires a widening of the existing SB lane configuration of Visalia Road.

Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page 6
In addition to improvements along Visalia Road, additional construction is proposed at the Marinette Ave intersection, as well as a connection corridor on Citrus Drive. These plans are shown on the attached exhibit and will be include an addition stop controlled intersection, a box culvert at Deep Creek and a 1-way stop controlled interersetion.

N BRUNDAGE AVE HIGH SCHOOL RD
QI Figure 2-3
Visalia Road Alignment

2.4 - Grade Separation Alternatives
Determining a structure type for a grade separation project requires consideration of multiple factors, including the total span, vertical clearances, project budget, aesthetic presentation, soil type, and potential conflicts with easements, utilities, or natural elements such as waterways and topography.

The location of the proposed structure is relatively flat, with no utility impacts in the area.

The main element for the design selection is the span requirements required by UPRR when crossing over their right of way. The span and vertical clearances were determined using the "Union Pacific Railroad - Guidelines for Railroad Grade Separation Projects." Once the existing topography and design parameters were considered, the next step was to look at a feasible budget. Although aesthetically pleasing bridge structures such as cable- stayed, suspension, and arch bridges are desirable, the cost of these types of structures is often not capable within the project budget.

Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page 7
For this feasibility study, a standard reinforced concrete slab bridge was considered. The State of California - Department of Transportation provides "Comparative Bridge Costs," which serve as general guidelines for structure type selection and relative costs associated.

Using the proposed span of 100 feet and considering the most feasible option for design, it was determined to use a Cast-In-Place Reinforced Concrete Box Girder. Once the type of structure was considered, the table was used to prepare a general estimate of the bridge's unit cost per square foot.

Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page 8
SECTION 3 - ENGINEERS ESTIMATE

3.1 - Conceptual Study Engineer's Estimate
Table 3-1
Conceptual Study Engineer's Estimate
ITEM
NO. DESCRIPTION QTY UNIT PRICE AMOUNT
Mobilization & Demobilization L.S. L.S. $420,000.00 $420,000.00 Clearing, Grubbing, Grading & Demolition L.S. L.S. $100,000.00 $100,000.00 repare, Implement and Maintain Storm Water
3 Pollution Preventio L.S. $20,000.00 $20,000.00
1 LS. $10.000.00 $10,000.00
40,000 C.Y. $14.00 $560,000.00
10,700 L.F. $30.00 $321,000.00
7 63,900 S.F. $15.00 $958,500.00
8 onstruct 6" Median Cur 10,560 L.F. $35.00 $369,600.00 Furnish and Place Hot Mix Asphalt Concrete (Type B) 13,700 Ton $120.00 $1,644,000.00 10 Furnish and Install Type 2 Aggregate Base 56,736 S.Y. $5.50 $311,850.00 11 100' x 120' CIP/PS Box Girder Structure 12,000 S.F. $330.00 $3,960,000.00 12 100' × 200' CIP RC Double Box Culvert E.A. $250,000.00 $250,000.00 65' × 80' CIP RC Box Culvert --- E.A. $140,000.00 $140,000.00 14 Signing and Striping L.S. $50,000.00 $50,000.00
15 Prepare and Maintain Pedestrian and Traffic Control L.S. $12,000.00 $12,000.00 Plan(s)
16 Inal stret Lights 26 E.A. $18,000.00 $468,000.00
17 Median and Parkway Landscaping 1 L.S. $1,200,000.00 $1,200,000.00 Subtotal: $10,794,950.00
Engineering (8%) $863,596.00
Environmental (3%) $323,848.50
ROW (14.75 ac @$50,000/ac) $737,500.00
Construction Management (5%) $539,747.50
20% Contingencies: $2,158,990.00
Total: $15,418,6321.00
Grade Separation Corridor Feasibility Study Febuary 2022 City of Farmersville Page 9

CITY OF
Staff Report 8B
TO: Honorable Mayor and Members of the Farmersville City Council FROM: Karl Schoettler, City Planning Consultant
DATE: February 28, 2022
RE: General Plan Amendment/Zone Change 2021-01 (Lakhani) RECOMMENDED ACTION:

The action is a request to change the zoning and General Plan land use designations for a 8,370- square foot parcel located on the west side of Farmersville Boulevard, immediately north of Visalia Road.

It is respectfully recommended that the City Council conduct a public hearing and vote to approve the request by:

1. Adopting Resolution 2022-005 approving a General Plan Amendment (from "Central Commercial" to "General Commercial" and adopting a Notice of Exemption as the environmental finding for the request;

2. Introducing Ordinance 514 approving a zone change for the site from CC (Central Commercial) to CG (General Commercial).

ANALYSIS
The applicant (who also owns the adjacent convenience store/gas station) is requesting approval to rezone and redesignate the 8,370-square foot vacant parcel immediately adjacent to the north (see Maps 1 and 2). The ultimate purpose is to allow for construction of a vehicle connection to Farmersville Boulevard, so that motorists traveling south along the Boulevard can turn directly into the convenience store parking lot.

Currently the parcel is zoned CC (Central Commercial). The purpose of the CC zone is to create a downtown environment, through the careful arrangement of buildings and parking lots - to help create a pedestrian-oriented downtown shopping and dining environment. The CC zone requires new buildings to be set on the front of the site with parking to the rear. This requirement would not allow for development of the subject parcel with only a parking lot.

A case can be made for allowing the zone change (and General Plan Amendment) - which would allow for expansion of the convenience store's parking and vehicular access to Farmersville Boulevard.

Since the CC zone was applied to this site nearly 20 years ago, the City has received several requests for development of this parcel that would not comply with the CC zone's standards. On the other hand, there has been little interest (expressed to the City) in development consistent with CC zone requirements (that is, having a new building on the front of the lot and parking to the rear).

The lot is extremely shallow - even compared to other parcels in the downtown area. This would make it very difficult to place a building and on-site parking on the parcel.

Finally, the subject site is located at the very south end of the downtown and rezoning will be less disruptive than if it were located in the center of the downtown.

The application of CG zoning to this site would reduce the area downtown that is devoted to the CC zone, but only minimally. The CC zone will still apply north along both sides of Farmersville Boulevard a distance of approximately 2,470 feet (about ½ mile/6-1/2 blocks) all the way to the railroad (see Map 3). This will still give the ability for the City to have a viable, cohesive downtown district along the Boulevard.

If the zone change is approved the applicant will be required to submit an application to install the new parking/access area improvements. Any such improvements will be required to include paving and landscaping and provide for proper storm water drainage.

Planning Commission Hearing
The Planning Commission conducted a public hearing on this request on February 16, 2021. No members of the public spoke, other than the applicant, who urged the Commission's support.

Following discussion, the Commission voted 5-0 to recommend in favor of the zone change and General Plan land use amendment, as well as a Notice of Exemption as the environmental finding for the action.

COORDINATION & REVIEW: (OR PUBLIC OUTREACH AND REVIEW)
The proposed project has been reviewed by City Departments, including Engineering, Police/Fire, and Public Works. Public hearing notices have been published and notices mailed to all property owners within 300 feet of the site.

FISCAL IMPACT:

None. The applicant has paid fees to cover processing of the request CONCLUSION:

If approved by the City Council, it is expected the applicant will submit a design for installation of parking and drive improvements for the site.

Respectfully submitted, Approved as to form:

Karl Schoettler Jennifer Gomez
City Planning Consultant City Manager
Attachments): Resolution 2022-005 (General Plan Amendment and Environmental finding) Ordinance 514 (zone change)
2 Map 1: Location

LINNELL AVE
COSTNER ST.

COSTNER ST.

FARMERSVILLE BLVD
Site
MAGNOLIA AVE BIRCH ST.

PECO ST.
1st St.

VISALIA ROAD
DODE AVE.
north
3 Map 2: Aerial Photo
Location

FARMERRSVILLE BLVD,
XiStENGN
convchience
stere/gas statid

VISALIA ROAD
north
Map 3: Existing CC (Central Commercial) zoning in the downtown area Petuna St
Goshen R.R.

Front St
"CC" zone
St
(pink shading)
Pepper St
Ye St
Kern Ave Shasta Ave Magnolia Ave Camelia Ave Rose Ave
h St
Ash St.

Linnel Ave Farmersville Blvd
St
Rezone Costney
Costner St.
request
Birch St Deep Creek
Magn
Visalia Rd
north Magnolia Ave
RESOLUTION 2022-005

BEFORE THE CITY COUNCIL

CITY OF FARMERSVILLE

COUNTY OF TULARE, STATE OF CALIFORNIA

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
FARMERSVILLE APPROVING GENERAL PLAN AMENDMENT 2021-01
(LAKHANI)
WHEREAS, a request was submitted by Suleman Lakhani, 4730 W. Harold Ave.., Visalia, CA 93291, for a General Plan amendment and zone change to amend land use and zoning designations on a single parcel located on the west side of Farmersville Boulevard immediately north of Visalia Road. The Assessor Parcel Number is 128-073- 017, and
WHEREAS, the subject site is currently zoned "CC" (Central Commercial) and the applicant has submitted a request to amend the zoning designation to "CG" (General Commercial). Further, the land use designation of the parcel is proposed to be amended from "Central Commercial" to "General Commercial", and
WHEREAS, the purpose of the request is to enable development of the parcel with vehicle access from Farmersville Boulevard to the existing gas station/convenience store immediately south of the site, and
WHEREAS, property owners within 300 feet of the subject parcel were notified of the Planning Commission's meeting and a public hearing notice was published ten (10) days prior to the Planning Commission's meeting, and WHEREAS, the Planning Department has prepared a staff report and environmental finding, and
WHEREAS, the City Council held a public hearing on this action and accepted testimony.

NOW, THEREFORE, BE IT RESOLVED that the City Council, after considering all the evidence presented, determined the following findings were relevant in evaluating this action:

1. The proposed action is consistent with the goals, objectives and policies of the 2025 Farmersville General Plan.