1 MEETING AGENDA
The City Council / Successor Agency of the City of Firebaugh Vol. No. 26/06-01
LOCATION OF MEETING: Andrew Firebaugh Community Center
1655 13th Street,
Firebaugh, CA 93622
DATE / TIME: June 1, 2026/5:30 pm
CALL TO ORDER
ROLL CALL Mayor Freddy Valdez
Mayor Pro-Tem Silvia Renteria
Council Member Brady Jenkins
Council Member Felipe Perez
Council Member Elsa Lopez
In compliance with the Americans with Disabilities Act, if you need special assistance to access the Andrew Firebaugh Community Center to participate in this meeting, please contact the Deputy City Clerk at (559) 659-2043. Notification 48 hours prior to the meeting will enable the city to make reasonable arrangements to ensure accessibility to the Andrew Firebaugh Community Center.
Any writing or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at City Hall, in the Deputy City Clerk’s office, during normal business hours.
PLEDGE OF ALLEGIANCE
APPROVAL OF THE AGENDA
PRESENTATION
PUBLIC COMMENT
Any person or persons wishing to address the City Council on any matter that is not on the agenda may do so at this time. Individuals must limit their comments to three minutes. Issues raised during Public Comments are informational only, and the Council cannot take action at this time. All comments should be directed to the Mayor and not to individual Councilmembers or staff members.
CONSENT CALENDAR
Items listed on the calendar are considered routine and are acted upon by one motion unless any Council member requests separate action. Typical items include minutes, claims, adoption of ordinances previously introduced and discussed, execution of agreements, and other similar items.
1. APPROVAL OF MINUTES – Regular Meeting Minutes from May 18, 2026.
PUBLIC HEARING
None
NEW BUSINESS
2. BRYANT JOLLEY, CPA OFFICE TO PRESENT THE ANNUAL INDEPENDENT AUDITOR’S REPORT FOR THE PERIOD FY 2024-2025, ENDING JUNE 30, 2025.
Recommended Action: Council receives comments and approves report. 2 3. RESOLUTION NO. 26-27 - A RESOLUTION OF THE CITY COUNCIL OF THE FIREBAUGH OF THE CITY
OF FIREBAUGH ADOPTING A POLICY FOR DISRUPTION OF REMOTE PARTICIPATION DURING A COUNCIL MEETING.
Recommended Action: Council receives comments and approves Res. No. 26-27.
4. RESOLUTION NO. 26-28 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH CONFIRMING THE DIAGRAM AND ASSESSMENT OF ANNUAL LEVY FOR FISCAL YEAR 2026-2027 FOR LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 (Pursuant to the Landscaping and Lighting Act of 1972).
Recommended Action: Council receives comments and approves Res. No. 26-28.
5. THE CITY COUNCIL OF THE CITY OF FIREBAUGH TO DISCUSS AND REVIEW PRELIMINARY COPS, PUBLIC SAFETY, SOLID WASTE, SEWER, AND WATER FUNDS BUDGET REPORT.
Recommended Action: Council receives comments, Informational item only.
STAFF REPORTS – Enclosed.
COUNCIL MEMBERS AGENDA ITEMS
PUBLIC COMMENT ON CLOSED SESSION ITEMS ONLY
CLOSED SESSION
6. Government Code Section 54957.6
PUBLIC EMPLOYEE NEGOTIATIONS: Finance Director
7. Government Code Section 54957.6
PUBLIC EMPLOYEE NEGOTIATIONS: City Police Chief
8. Government Code Section 54956.9 (d)(2)
CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION – ONE (1) CASE
9. Government Code Section 54956.9 (d)(1)
CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Ozburn v City of Firebaugh et.al.
ANNOUNCEMENT AFTER CLOSED SESSION
ADJOURNMENT
Certification of posting the agenda:
I declare under penalty of perjury that I am employed by the City of Firebaugh and that I posted this agenda on the bulletin at City Hall on May 29, 2026, at 5:00 pm, by Rita Lozano, Deputy City Clerk.
MEETING MINUTES
The City Council/Successor Agency of the City of Firebaugh Vol. No. 26-05-18
Location of Meeting: Andrew Firebaugh Community Center
1655 13th Street, Firebaugh, CA 93622
Date/Time: May 18, 2026/5:30 p.m.
CALL TO ORDER Meeting was called to order by Mayor Valdez at 5:30 p.m.
ROLL CALL Mayor Freddy Valdez
Council Member Brady Jenkins
Council Member Elsa Lopez
ABSENT Mayor Pro Temp Silvia Renteria, Council Member Felipe Perez OTHERS: City Attorney Nick Matoian; Deputy City Clerk, Rita Lozano; Finance Director, Pio Martin; Interim Police Chief, Magda Martinez; City Engineer, Mario Gouviea; Raquel Tabares, Elmar O’Brien & others.
PLEDGE OF ALLEGIANCE Mayor Valdez led the Pledge of Allegiance.
APPROVAL OF THE AGENDA
Motion to approve the agenda, with agenda item # 4 and agenda Item # 11 to be tabled, by Council Member Jenkins, second by Council Member Lopez, motion passed by a 3-0 vote.
PRESENTATION
PUBLIC COMMENT
None
CONSENT CALENDAR
1. APPROVAL OF MINUTES – Regular Meeting Minutes from May 4, 2026.
2. APPROVAL OF MINUTES – Special Meeting Minutes from May 11, 2026.
3. WARRANT REGISTER – Period starting April 1, 2026, and ending April 30, 2026.
April 2026 General Warrants #49252 - #49414 $ 1,368,527.76 Payroll Warrants #72811 - #72851 $ 257,944.37
Total Warrants $ 1,626,472.13
4. ORDINANCE NO. 26-02 - AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH TO WAIVE THE SECOND READING AND APPROVING PLANNED DEVELOPMENT PERMIT NO.
PDP2025-01 TO ESTABLISH SITE-SPECIFIC DEVELOPMENT STANDARDS FOR PROPERTY LOCATED AT 199 N STREET (APNs 007-050-15 AND 007-050-16) – SECOND READING.
5. RESOLUTION NO. 26-26 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH
AUTHORIZING THE CITY MANAGER TO EXECUTE AN EASEMENT DEED TO PACIFIC GAS AND ELECTRIC COMPANY (PG&E) WITHIN OUTLOT A OF TRACT 6477.
Motion to approve Consent Calendar by Council Member Lopez, second by Council Member Jenkins, motion passed by a 3-0 vote.
Return to agenda
City Council Minutes
May 18, 2026
PUBLIC HEARING
6. RESOLUTION 26-25 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH
AUTHORIZING OF PARTIAL CANCELLATION OF AGRICULTURAL LAND CONSERVATION CONTRACT NO. 80 TO REMOVE APPROXIMATELY 30.93 ACRES FROM THE WILLIAMSON ACT PROGRAM.
Hearing opened at 5:42 pm – Raquel Tabares asked what the Williamson Act Contract is. Kelsey George provided a brief explanation of the Williamson Act and what the next steps will be in this process. – Close Hearing at 5:44 pm.
Motion to approve Res. No. 26-25 by Council Member Jenkins, second by Council Member Lopez, motion passed by a 3-0 vote.
NEW BUSINESS
7. THE CITY COUNCIL OF THE CITY OF FIREBAUGH TO DISCUSS AND REVIEW PRELIMINARY GENERAL FUND BUDGET REPORT.
Additional amendments suggested to be added before final approval are $35,000 for the Building Code books and staff training. Mayor proposed a dog part in lieu of the animal shelter this budget.
Informational item only.
8. THE CITY COUNCIL OF THE CITY OF FIREBAUGH TO DISCUSS AND REVIEW PRELIMINARY SELF-SUSTAINING FUNDS BUDGET REPORT.
Informational item only.
9. THE CITY COUNCIL OF THE CITY OF FIREBAUGH TO DISCUSS AND CONSIDER ESTABLISHING
PARKS AND RECREATION COORDINATOR POSITION THROUGH A FUNDING PARTNERSHIP WITH THE FIREBAUGH-LAS DELTAS UNIFIED SCHOOL DISTRICT.
Informational item only.
STAFF REPORTS
City Engineer, Mario Gouveia – Provided an update on two projects that will have open bids mid-June. Deputy City Clerk, Rita Lozano – Nothing to report.
Finance Director, Pio Martin – Nothing to report.
City Attorney, Nick Matoian – Nothing to report.
Council Member, Elsa Lopez – Nothing to Report
Council Member, Jenkins – Nothing to Report.
Council Member Valdez – Nothing to report.
COUNCIL MEMBERS AGENDA ITEMS - None
PUBLIC COMMENT ON CLOSED SESSION ITEMS ONLY
Motion to enter closed session at 6:17 pm by Council Member Jenkins and second by Council Member Lopez.
Motion passed by a 3-0 vote.
City Council Minutes
May 18, 2026
CLOSED SESSION
10. Government Code Section 54957(b)(1)
PUBLIC EMPLOYEE PERFORMANCE EVALUATION: Finance Director
11. Government Code Section 54957
PUBLIC EMPLOYEE EVALUATION/NEGOTIATION: City Police Chief Motion to enter open session at 6:36 pm by Council Member Jenkins and second by Council Member Lopez.
Motion passed by a 3-0 vote.
ANNOUNCEMENT AFTER CLOSED SESSION
Nothing to report
ADJOURNMENT
Motion to adjourn at 6:36 pm by Council Member Jenkins and second by Council Member Lopez. Motion passed by a 3-0 vote.
TO: Mayor Freddy Valdez and Council Members
FROM: Pio Martin, Finance Director
DATE: June 1, 2026
SUBJECT: Fiscal Year 2024 – 2025 Audit
RECOMMENDATION:
Review and accept the FY 2024 - 2025 audited financial statements and the auditor’s report on compliance and internal control over financial accounting based on an audit of financial statements performed in accordance with Government Auditing Standards.
HISTORY:
Bryant L. Jolley, CPA has completed the FY 2024 - 2025 audit for the City of Firebaugh. Ryan Jolley will be presenting on June 1, 2026.
DISCUSSION:
Audit Report presented by Ryan Jolley, CPA.
FISCAL IMPACT:
None.
ATTACHMENT:
Independent Audit Report and Financial Statements
Fiscal Year Ending June 30, 2025
Return to agenda
CITY OF FIREBAUGH
INDEPENDENT AUDITOR’S REPORT
AND
FINANCIAL STATEMENTS
JUNE 30, 2025
C O N T E N T S
Page
0BINDEPENDENT AUDITOR’S REPORT 1 – 3
BASIC FINANCIAL STATEMENTS:
9BGovernment-Wide Financial Statements
Statement of Net Position 4
Statement of Activities 5
10BFund Financial Statements
Balance Sheet – Governmental Funds 6
Reconciliation of Total Governmental Fund Balance to
Net Position of Governmental Activities 7
Statement of Revenue, Expenditures and Changes in
Fund Balance – Governmental Funds 8
Reconciliation of Statement of Revenue, Expenditures
and Changes in Fund Balance of Governmental Funds
to the Statement of Activities 9
Statement of Net Position – Proprietary Funds 10
Statement of Revenue, Expense and Changes in Fund Net
Position – Proprietary Funds 11
Statement of Cash Flow – Proprietary Funds 12
Statement of Fiduciary Net Position – Private Purpose Trust Fund 13 Statement of Changes in Fiduciary Net Position – Private Purpose Trust Fund 14 Notes to Basic Financial Statements 15 – 44
C O N T E N T S (Continued)
Page
1BRequired Supplementary Information
2BBudgetary Comparison Schedule – General Fund 45
3BBudgetary Comparison Schedule – Development Impact Fees Fund 46 Budgetary Comparison Schedule – Public Safety Fund 47
Schedule of Changes in City’s Net OPEB Liability and Related Ratios 48 Schedule of the City’s Proportionate Share of Net Pension Liability 49 Schedule of Contributions 50
7BSupplemental Only Information
Combining Balance Sheet – Nonmajor
Governmental Funds 51
Combining Statement of Revenue, Expenditures and
Changes in Fund Balance – Nonmajor
Governmental Funds 52
8BSchedule of Net Revenue Available for Debt Service 53 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 GOVERNMENTAL AUDITING STANDARDS 54 – 55 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY UNIFORM GUIDANCE 56 – 58
Schedule of Expenditures of Federal Awards 59
Notes to Schedule of Expenditures of Federal Awards 60
Schedule of Findings and Questioned Costs 61
Summary Schedule of Prior Audit Findings 62
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council
City of Firebaugh, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Firebaugh, California (the City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Firebaugh, as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Government Accounting Standards Board, who considers it to be an essential part of the financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the budgetary comparison information, Schedule of Changes in the City’s Net OPEB Liability and Related Ratios, Schedule of Proportionate Share of Net Pension Liability and Schedule of Contributions on pages 45 – 47, page 48, page 49, page 50, respectively, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 3 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Firebaugh’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, are presented for purposes of additional analysis and are 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 procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards 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 April 15, 2026, on our consideration of the City of Firebaugh’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 of Firebaugh’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City of Firebaugh’s internal control over financial reporting and compliance.
April 15, 2026
See accompanying notes. 4
CITY OF FIREBAUGH
STATEMENT OF NET POSITION
JUNE 30, 2025
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 10,633,347 $ 6,764,222 $ 17,397,569 $ Accounts receivable (net of allowance) 146,338 888,878 1,035,216 Due from other governments 2,275,653 85,076 2,360,729
Interest receivable 7,458 - 7,458
Notes and loans receivable 1,636,336 1,636,336 -
Internal balances (815,007) 815,007 -
Capital assets, net of allowance
for depreciation 21,093,788 17,862,042 38,955,830
Land held for sale - 213,372 213,372
Total assets 26,415,225 35,191,285 61,606,510
DEFERRED OUTFLOWS OF RESOURCES 613,580 2,070,497 2,684,077
LIABILITIES
Accounts payable 331,965 348,623 680,588
Accrued expenses 29,696 280 29,976
Accrued interest payable 3,970 96,106 100,076
Deposits 67,830 102,946 170,776
Compensated absences - current portion 114,429 36,500 150,929 Long-term liabilities:
Bonds payable:
Due within one year 55,428 462,047 517,474
Due in more than one year 350,325 9,484,937 9,835,263
Compensated absences 28,546 28,546 -
Net other post employment benefits 1,811,959 536,963 2,348,922 Net pension liability 1,284,892 4,335,810 5,620,702
Total liabilities 12,353,294 7,129,958 19,483,252
DEFERRED INFLOWS OF RESOURCES 735,504 2,481,922 3,217,426
NET POSITION
Net investment in capital assets 20,688,035 8,166,394 28,854,429 Restricted for:
Public ways and facilities 2,077,973 2,077,973 -
Public safety programs 389,500 389,500 -
Low-income housing activities 460,135 460,135 -
Capital projects and improvements 1,961,492 1,961,492 - Unrestricted 5,773,613 2,072,767 7,846,380
Total net position $ 13,940,007 27,649,902 $ 41,589,909 $ Primary Government
See accompanying notes. 5
CITY OF FIREBAUGH STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2025 Operating Capital
Charges for Grants and Grants and Governmental Business-Type Expense Services Contributions Contributions Activities Activities Total Primary Government
Governmental activities
General government $ 468,066 $ 106,833 $ 36,713 $ - $ (324,520) $ (324,520) - $ Public ways and facilities 1,864,387 621,514 3,301,799 216,849 2,275,775 2,275,775 - Public protection 4,521,156 157,648 569,975 (3,793,533) - (3,793,533) - Culture and recreation 843,699 4,759 - - (838,940) (838,940) - Community development 1,292,038 165,099 394,820 632,949 (99,170) (99,170) - Debt service
Interest and fiscal charges 60,845 - - - - (60,845) (60,845) Total governmental activities 1,055,853 9,050,191 4,303,307 849,798 (2,841,233) - (2,841,233) Business-type activities
Sewer 1,690,973 1,941,454 123,900 91,856 - 466,237 466,237 Water 2,216,336 2,294,325 - 1,062,865 - 984,876 984,876 Total business-type activities 4,157,790 3,985,298 123,900 1,154,721 - 1,451,113 1,451,113 Total primary government $ 5,213,643 13,035,489 $ 4,427,207 $ 2,004,519 $ 1,451,113 (2,841,233) (1,390,120) General Revenue
Property taxes 609,994 609,994 -
Sales and use taxes 3,156,843 3,156,843 -
Franchise taxes 196,379 196,379 -
Grants and contributions - unrestricted 44 - 44
Interest and investment earnings 103,864 80,470 184,334Miscellaneous 279,631 4,584 284,215Gain on sale of assets - 336 336 Total general revenue 85,054 4,347,091 4,432,145
Change in Net Position 1,505,858 1,536,167 3,042,025
Net Position
Beginning of year 12,403,840 26,144,044 38,547,884
End of year $ 13,940,007 27,649,902 $ 41,589,909 $
Functions/Programs
Net Revenue/(Expense) and
Program Revenue Changes in Net Position
See accompanying notes. 6
CITY OF FIREBAUGH BALANCE SHEET – GOVERNMENTAL FUNDS JUNE 30, 2025 Development Non-Major Total
Community Impact Public Governmental Governmental
General Development Housing Fees Safety Funds Funds
ASSETS
Cash and investments 6,566,947 $ - $ 452,677 $ 1,864,088 $ 155,775 $ 1,593,860 $ 10,633,347 $ Accounts receivable 146,338 - - - - 146,338 -
Due from other governments 299,101 1,162,052 - 145,532 - 668,968 2,275,653 Due from other funds 1,009,308 - - - - 1,009,308 -
Interest receivable - 7,458 - - - 7,458 -
Notes and loans receivable - - 1,636,336 - - - 1,636,336 Total assets $ 1,162,052 8,021,694 $ 2,096,471 $ 1,864,088 $ 301,307 $ 2,262,828 $ 15,708,440 $
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCE
Liabilities
Accounts payable and accrued expense $ 140,517 $ 105,011 $ 1,200 - $ $ 10,224 $ 75,013 $ 331,965 Accrued salaries and benefits 29,696 - - - - 29,696 -
Interest payable 3,970 - - - - 3,970 -
Due to other funds 958,437 - - - 50,871 - 1,009,308
Advances from other funds 815,007 - - - - 815,007 -
Deposits 67,830 - - - - 67,830 -
Compensated absences - 94,241 - - 2,171 18,017 114,429
Total liabilities 1,063,448 1,151,261 - 1,200 12,395 143,901 2,372,205 Deferred inflows of resources
Unavailable revenues - - 1,636,336 - - - 1,636,336
Total deferred inflows of resources - - 1,636,336 - - - 1,636,336 Fund Balance
Restricted
Public ways and facilities - - - - - 2,077,973 2,077,973 Public safety programs - - - 288,912 - 100,588 389,500
Low-income housing activities - 460,135 - - - 460,135 - Capital projects and improvements 98,604 - 1,862,888 - - 1,961,492 - Unassigned - 6,870,433 - - - (59,634) 6,810,799
Total fund balance 6,870,433 98,604 460,135 1,862,888 288,912 2,118,927 11,699,899 Total liabilities, deferred inflows of resources, and fund balance $ 1,162,052 8,021,694 $ 2,096,471 $ 1,864,088 $ 301,307 $ 2,262,828 $ 15,708,440 $ Special Revenue Funds
See accompanying notes. 7
CITY OF FIREBAUGH
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCE TO NET POSITION
OF GOVERNMENTAL ACTIVITIES
JUNE 30, 2025
Total governmental fund balance $ 11,699,899
Amounts reported for governmental activities in the Statement of Net Position are different because:
Notes receivable are not available to pay for current period expenditures and, therefore, are deferred in the governmental funds 1,636,336 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds 21,307,160 Deferred outflows of resources related to net pension liability and postretirement health benefits, represent a consumption of net position or fund balance that applies to future period(s) and so will not be recognized as an outflow of resources (expenses) until that time 2,070,497 Post-retirement health benefits are not due and payable in the current period and, therefore, are not reported in the governmental funds (1,811,959) Governmental long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds Notes and capital lease payable (405,753)
Net pension liability applicable to governmental activities are not due and payable in the current period and accordingly is not reported in the governmental funds (4,335,810)
Deferred inflows of resources related to net pension liability, represent an acquisition of net position or fund balance that applies to future period(s) and so will not be recognized as an inflow of resources (revenue) until that time (2,481,922)
Compensated absences are not due and payable in the current period and, therefore, are not reported in the governmental funds (28,546) Net position of governmental activities $ 27,649,902
See accompanying notes. 8
CITY OF FIREBAUGH STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE – GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2025 Development Non-Major Total
Community Impact Public Governmental Governmental
General Development Housing Fees Safety Funds Funds
Revenue
Taxes 3,897,257 $ $ - $ - $ - $ - $ 65,959 $ 3,963,216
Licenses and permits 261,117 - - 19,744 - - 280,861
Intergovernmental 125,229 3,215,181 - - 513,706 1,328,600 5,182,716 Charges for services 732,096 - - - 1,481 - 733,577
Fines and forfeitures 41,415 - - - - - 41,415
Loan repayments - - 2,400 - - - 2,400
Investment income 75,426 - 4,819 - 2,823 20,796 103,864Other 279,666 - - - - 4 279,670 Total revenue 3,215,181 5,412,206 7,219 19,744 1,415,359 518,010 10,587,719 Expenditures
Current
General government 381,257 - - 11,868 - - 393,125Public ways and facilities 711,331 74,299 - - - 1,075,528 1,861,158 Public protection 3,437,611 - - 27,152 426,099 - 3,890,862 Culture and recreation 532,421 - - 194,298 - - 726,719
Community development 300,087 863,841 3,703 - - 113,892 1,281,523 Capital outlay 39,115 2,262,507 - - 132,593 - 2,434,215 Debt Service
Principal 46,384 - - - 7,899 - 54,283Interest and fiscal charges - 14,461 - - - - 14,461 Total expenditures 3,200,647 5,462,667 3,703 566,591 233,318 1,189,420 10,656,346 Revenue over/(under) expenditures (50,461) 14,534 3,516 (213,574) (48,581) 225,939 (68,627) Other Financing Sources/(Uses)
Sale of assets 336 - - - - - 336
Financed purchase proceeds - - - - 39,495 - 39,495
Transfers in - - 34 - 79 - 113
Transfers out (113) - - - - - (113)
Total other financing sources/(uses) - 223 - 34 - 39,574 39,831 Change in Fund Balance (50,238) 14,534 3,550 (213,574) (9,007) 225,939 (28,796) Fund Balance
Beginning of year 84,070 6,920,671 2,076,462 456,585 297,919 1,892,988 11,728,695 End of year $ 98,604 6,870,433 $ 460,135 $ 1,862,888 $ 288,912 $ 2,118,927 $ 11,699,899 $ Special Revenue Funds
See accompanying notes. 9
CITY OF FIREBAUGH
RECONCILIATION OF STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN
FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2025
Net change in fund balance - total governmental funds $ (28,796) Amounts reported for governmental activities in the Statement of Activities are different because:
Depreciation expense on capital assets is reported in the Statement of Activities, but it does not require the use of current financial resources, therefore, depreciation expense is not reported as expenditures in the Governmental Funds (644,538)
Governmental Funds report capital outlay as expenditures. However, in the Statement of Activities the cost of those assets are capitalized as an asset and depreciated over the period of service 2,434,215 Post-retirement benefit costs in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the Governmental Funds 58,174 Repayment of long-term notes receivable is revenue in governmental funds, but the repayment reduces long-term assets in the statement of net position (2,400)
Pension expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the Governmental Funds (302,336)
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds (29,611) Compensated absences costs in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the Governmental Funds 6,362 Proceeds from loans and financed purchases are reported as financing sources in governmental funds and thus contribute to the change in fund balance.
In the government-wide statements, however, issuing debt and entering into capital lease arrangements increases long-term liabilities in the statement of net assets and does not affect the statement of activities (39,495) Repayment of loans and capital leases principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net assets 54,283
Change in net position of governmental activities 1,505,858 $ See accompanying notes. 10
CITY OF FIREBAUGH
STATEMENT OF NET POSITION – PROPRIETARY FUNDS
JUNE 30, 2025
Total
Proprietary
Sewer Water Funds
ASSETS
Current assets
Cash and investments 4,407,507 $ 2,356,715 $ 6,764,222 $ Accounts and interest receivable 224,596 664,282 888,878 Due from government 3,209 81,867 85,076
Total current assets 3,024,206 4,713,970 7,738,176
Non-current assets
Advances to other funds 735,007 80,000 815,007
Property, plant and equipment,
net of allowance for depreciation 11,253,364 6,608,678 17,862,042 Total noncurrent assets 11,333,364 7,343,685 18,677,049 Total assets 14,357,570 12,057,655 26,415,225
DEFERRED OUTFLOWS OF RESOURCES 297,932 315,648 613,580
LIABILITIES
Current liabilities
Accounts payable 155,474 193,149 348,623
Accrued expenses - 280 280
Accrued interest 55,508 40,598 96,106
Deposits - 102,946 102,946
Compensated absences 15,654 20,846 36,500
Current portion of long-term debt 311,087 150,960 462,047 Total current liabilities 668,906 377,596 1,046,502
Non-current liabilities
Bonds payable 3,947,608 5,537,329 9,484,937
Net other pension benefits 276,233 260,730 536,963
Net pension liability 660,995 623,897 1,284,892
Total noncurrent liabilities 6,421,956 4,884,836 11,306,792 Total liabilities 7,090,862 5,262,432 12,353,294
DEFERRED INFLOWS OF RESOURCES 357,134 378,370 735,504
NET POSITION
Net investment in capital assets 2,606,462 5,559,932 8,166,394 Unrestricted 1,647,574 4,126,039 5,773,613
Total net position $ 7,207,506 6,732,501 $ 13,940,007 $ Business-Type Activities - Enterprise Funds
See accompanying notes. 11
CITY OF FIREBAUGH
STATEMENT OF REVENUE, EXPENSE, AND CHANGES IN FUND NET POSITION –
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
Total
Proprietary
Sewer Water Funds
Operating Revenue
Charges for services $ 2,216,336 1,941,454 $ 4,157,790 $ Total operating income 2,216,336 1,941,454 4,157,790
Operating Expense
Personnel 552,848 544,512 1,097,360
Utilities 69,823 373,463 443,286
Supplies and materials 85,574 187,630 273,204
Maintenance and operations 186,901 217,580 404,481
Contractual services 170,506 119,673 290,179
Depreciation 273,153 514,391 787,544
Other expenses 136,760 209,994 346,754
Total operating expense 2,094,009 1,548,799 3,642,808
Operating income/(loss) 122,327 392,655 514,982
Nonoperating Revenue/(Expense)
Investment income 38,063 42,407 80,470
Other revenue (expenses) 3,201 1,383 4,584
Interest expense (200,316) (142,174) (342,490)
Total nonoperating revenue/(expense)
before capital contributions (156,526) (100,910) (257,436) Capital Contributions 1,062,865 215,756 1,278,621
Change in Net Position 1,028,666 507,501 1,536,167
Net Position
Beginning of year 6,178,840 6,225,000 12,403,840
End of year $ 7,207,506 6,732,501 $ 13,940,007 $
Business-Type Activities - Enterprise Funds
See accompanying notes. 12
CITY OF FIREBAUGH
STATEMENT OF CASH FLOW – PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
Total
Proprietary
Sewer Water Funds
Operating Activities
Receipts from customers and users 2,012,578 $ 1,732,405 $ 3,744,983 $ Payment to suppliers of goods and services (621,194) (986,751) (1,607,945) Payment to employees (597,910) (604,057) (1,201,967)
Net cash provided by (used in) operating activities 147,744 787,327 935,071 Non-capital Financial Activities
Capital contributions 215,756 1,062,865 1,278,621
Payments from other governments 1,383 (12,356) (10,973) Net cash provided by (used in)
noncapital financing activities 1,064,248 203,400 1,267,648 Capital and Related Financing Activities
Purchase of property, plant and equipment (416,736) (1,158,780) (1,575,516) Principal paid on long-term debt (150,960) (309,276) (460,236) Interest paid on long-term debt (201,737) (142,724) (344,461) Net cash provided by (used in) capital
and related financing activities (1,669,793) (710,420) (2,380,213) Investing Activities
Interest received 42,407 38,063 80,470
Net cash provided by investing activities 42,407 38,063 80,470 Net Increase (Decrease) in Cash 318,370 (415,394) (97,024) Cash
Beginning of year 2,772,109 4,089,137 6,861,246
End of year $ 2,356,715 4,407,507 $ 6,764,222 $
Cash Flows from Operating Activities
Operating income (loss) $ 392,655 $ 122,327 $ 514,982
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation 273,153 514,391 787,544
(Increase) Decrease in Accounts Receivable 71,124 (483,796) (412,672) (Increase) Decrease in Deferred Outflows of Resources 106,968 102,849 209,817 Increase (Decrease) in Accounts Payable
and Accrued Liabilities 93,450 39,946 133,396
Increase (Decrease) in Deposits - (135) (135)
Increase (Decrease) in Compensated Absences 403 491 894 Increase (Decrease) in Deferred Inflows of Resources (87,486) (84,520) (172,006) Increase (Decrease) in OPEB liability (10,310) (10,913) (21,223) Increase (Decrease) in Net Pension Liability (52,896) (52,630) (105,526) Net Cash Provided by (Used in) Operating Activities $ 147,744 787,327 $ 935,071 $ Business-Type Activities - Enterprise Funds
See accompanying notes. 13
CITY OF FIREBAUGH
STATEMENT OF FIDUCIARY NET POSITION
PRIVATE-PURPOSE TRUST FUND – SUCCESSOR AGENCY
JUNE 30, 2025
Assets
Cash and investments $ 726,936
Total assets 726,936
Liabilities
Accounts payable and accrued liabilities 2,525
Interest payable 13,914
Long-term debt
Due within one year 308,016
Due in more than one year 3,719,159
Total liabilities 4,043,614
Net Position
Held in trust for other governments $ (3,316,678)
See accompanying notes. 14
CITY OF FIREBAUGH
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
PRIVATE-PURPOSE TRUST FUND – SUCCESSOR AGENCY
JUNE 30, 2025
Additions
Property taxes $ 569,177
Investment earnings 8,429
Total additions 577,606
Deductions
Program expenses 49,371
Interest and fiscal agency expenses 192,116
Total deductions 241,487
Change In Net Position 336,119
Net Position
Beginning of year (3,652,797)
End of year $ (3,316,678)
15 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies
The financial statements of the City of Firebaugh (the City) have been prepared in conformity with Accounting Principles Generally Accepted in the United States of America (GAAP) as applicable to governmental entities. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles.
These financial statements present the government and its component units, entities for which the City is considered to be financially accountable. Blended component units, although legally separate entities are, in substance, part of the government’s operations and data from these units is combined with data of the primary government. Each blended component unit has a June 30 fiscal year end. There are no discretely presented component units included in these financial statements. The following sections further describe the significant accounting policies of the City.
Reporting Entity
The City of Firebaugh, State of California (the "City"), was incorporated in 1914. The City operates under a Council-Manager form of government. The City's major operations include public safety; highways and streets; water and sewer; parks and recreation; building inspection; public improvements; planning and zoning, and general administrative services.
Basis of Presentation – Fund Accounting
Government-Wide Financial Statements - The Government-Wide Financial Statements (the Statement of Net Position and the Statement of Activities and Changes in Net Position) report information of all of the nonfiduciary activities of the primary government and its component units. For the most part, 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 and between the City and its component unit. Governmental activities, which normally are supported by taxes and inter-governmental revenues, are reported separately from business-type activities, which rely significantly on fees charged to external parties.
The Statement of Activities and Changes in Net Position presents a comparison between direct expenses and program revenues for each segment of the 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 are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) 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.
Net position is restricted when constraints placed on them are either externally imposed or are imposed by constitutional provisions or enabling legislation. Internally imposed designations of resources are not presented as restricted net position. When both restricted and unrestricted resources are available for use, generally, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.
16 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Governmental Fund Financial Statements - The Governmental Fund Financial Statements provide information about the City’s funds, including fiduciary funds and the blended component unit. 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 funds are separately aggregated and reported as non-major funds.
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. Non-operating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities.
The City reports the following major governmental funds:
General Fund – The General Fund is the general operating fund of the City. It is used for all financial resources except those required legally, or by sound financial management to be accounted for in another fund. Generally, the General Fund is used to account for those traditional governmental services of the City, such as police and fire protection, planning and general administrative services.
Community Development Fund – The Community Development Fund was established to account for the monies received from various sources which are to be used for the design and construction of various projects.
Housing Fund – The Housing Fund is used to account for grant revenues and expenditures related to housing assistance loans for low income individuals (HOME grants) and businesses (Low Moderate Housing Assets).
Development Impact Fees Fund – This fund is used to account for impact fees collected for various purposes.
Public Safety Fund – This fund is used to account for monies received from various sources which are to be used for the provision of public safety services.
The City reports the following major enterprise funds:
Water Fund – The Water Fund accounts for the operation and maintenance of the City’s water treatment and water transmission and distribution systems.
Sewer Fund – The Sewer Fund accounts for the operation and maintenance of the City’s sewer system.
The City reports the following additional fund types:
Private-Purpose Trust Fund – The Private-Purpose Trust Fund accounts for assets held by the City as trustee for the Successor Agency.
17 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Basis of Accounting
The Government-Wide and Proprietary Fund Financial Statements are reported using the economic resources measurement focus and 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 and sales 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. Revenues from sales tax are recognized when the underlying transactions take place.
Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.
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. Property and sales taxes, interest, certain state and federal grants and charges for services are accrued when their receipt occurs within sixty days after the end of the accounting period so as to be both measurable and available. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financing sources.
Proprietary Funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a Proprietary Fund’s principal ongoing operations. Revenues and expenses not meeting this definition are reported as non-operating.
Financial Statement Amounts
Cash and Investments – Cash and investments represent the City's cash bank accounts including but not limited to certificates of deposit, money market funds and cash management pools for reporting purposes in the Statement of Cash Flows. Additionally, investments with maturities of three months or less when purchased are included as cash equivalents in the Statement of Cash Flows.
The City maintains a cash and investment pool that is available for use by all funds. Interest earnings as a result of this pooling are distributed to the appropriate funds based on month end cash balances in each fund.
Investments of the pool include only those investments authorized by the California Government Code such as, United States Treasury securities, agencies guaranteed by the United States Government, registered state warrants, and other investments. Investments primarily consist of deposits in the State of California Local Agency Investment Fund. Investments are stated at cost or amortized cost.
Accounts Receivable – Billed but unpaid services provided to individuals or non-governmental entities are recorded as accounts receivable. The Proprietary Funds include a year-end accrual for services through June 30, 2025, which have not yet been billed.
18 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Fresno County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Secured and unsecured property taxes are levied on January 1 of the preceding fiscal year. Secured property taxes are due in two installments, on November 1 and March 1, and become a lien on those dates. They become delinquent on December 10 and April 10, respectively. Collection of delinquent accounts is the responsibility of the County, which retains all penalties collected. Property taxes are accounted for in the General Fund. Property tax revenues are recognized when they become measurable and available to finance current liabilities. The City considers property taxes as available if they are collected within 60 days after year end. Property tax on the unsecured roll are due on July 1 and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year end accrual.
The City is permitted by Article XIIIA of the State of California Constitution (known as Proposition 13) to levy a maximum tax of $1.00 per $100 of full cash value.
Interfund Receivables/Payables – Items classified as interfund receivable/payable represent short-term lending/borrowing transactions between funds. This classification also includes the current portion of an advance to or from another fund.
Advances To/From Other Funds – This classification represents non-current portions of any long-term lending/borrowing transactions between funds. This amount will be equally offset by a reserve of fund balance which indicates that it does not represent available financial resources and therefore, is not available for appropriation. The current portion of any interfund long-term loan (advance) is included as an interfund receivable/payable.
Capital Assets – Capital outlays are recorded as expenditures of the General, Special Revenue, and Capital Projects Funds and as assets in the Government-Wide Financial Statements to the extent the City’s capitalization threshold are met.
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the Government-Wide Financial Statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Betterments and major improvements which significantly increase values, change capacities or extend useful lives are capitalized. Upon sale or retirement of fixed assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.
19 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight line method over the following estimated useful lives:
Depreciable asset Years
Buildings 10-40
Improvements 10-40
Machinery and equipment 3-20
Utility system 5-50
Infrastructure 15-50
Compensated Absences – It is the City's policy to permit all employees to accumulate earned but unused vacation and compensatory time benefits. Those employees on shift work schedules may also accumulate hours for holiday time benefits.
Vested or accumulated vacation, holiday and any compensation time that is expected to be paid with expendable available financial resources is reported as expenditure in the fund financial statements of the Governmental Fund that will pay for it. Amounts not expected to be liquidated with expendable available financial resources are reported in the Government-Wide Financial Statements.
Vested leave of Proprietary Funds are recorded as an expense and liability as the benefits accrue.
Sick leave can be accumulated, but vesting is limited and will not be paid upon termination. However, in past years unused sick leave could be used to pay post-employment health insurance. Two retirees carry unused benefits balances at year end and this amount is reported as a compensated absence liability. For this reason, the City does not accrue any costs relating to sick leave.
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 unearned revenue related to uncollected outstanding, performing loans and intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred).
Long-Term Obligations – In the Government-Wide Financial Statements, and Proprietary Fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or Proprietary Fund Type Statement of Net Position. Debt principal payments of both government and business-type activities are reported as decreases in the balance of the liability on the Statement of Net Position. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. 20 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) In the fund financial statements, however, debt principal payments of Governmental Funds are recognized as expenditures when paid. Governmental Fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Non-Current Governmental Assets/Liabilities – GASB Statement No. 34 eliminates the presentation of account groups, but provides for these records to be maintained and incorporates the information into the Governmental Activities column in the Government-Wide Statement of Net Position.
Pension Plan – All full-time City employees are members of the State of California Public Employees' Retirement System. The City's policy is to fund all pension costs accrued; such costs to be funded are determined annually as of July 1 by the System's actuary. See note 9 for further discussion.
Bond Discount and Issuance Costs – For governmental funds, bond discounts, as well as issuance costs, are recognized during the current period. Bond proceeds are reported as other financing sources net of the applicable discount. Issuance costs, whether or not withheld from the actual net proceeds received, are reported as debt service expenditures. For business-type funds, bond discounts, are deferred and amortized over the life, of the bonds. Bonds payable are reported net of applicable bond discounts. Issuance costs are expensed.
Net Position – The government-wide and business-type activities fund financial statements utilize a net position presentation. Net position are categorized as net investment in capital assets, restricted and unrestricted.
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 the balance in this category.
Restricted Net Position – This category presents external restrictions on net position 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 position of the City, not restricted for any project or other purpose.
Fund Balance – In the fund financial statements, governmental fund balance is made up of the following components:
Nonspendable fund balance typically includes inventories, prepaid items, and other items that must be maintained intact pursuant to legal or contractual requirements, such as endowments. 21 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 1 – Summary of Significant Accounting Policies (Continued) Restricted fund balance category includes amounts that can be spent only for specific purposes imposed by creditors, grantors, contributors, or laws or regulations of other governments or through enabling legislations.
Committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the City Council. The City Council has the authority to establish, modify, or rescind a fund balance commitment. Assigned fund balance are amounts designated by the City Council for specific purposes and do not meet the criteria to be classified as restricted or committed. Unassigned fund balance is the residual classification that includes all spendable amounts in the General Fund not contained in other classifications.
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 apply restricted first. When expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the City’s policy is to apply committed fund balance first, then assigned fund balance, and finally unassigned fund balance.
Use of Estimates – The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates.
Note 2 – Stewardship, Compliance and Accountability
California law authorizes the City to invest in obligations of the United States Treasury, agencies and instrumentalities, certificates of deposit or time deposits in banks and savings and loan associations which are insured by the Federal Deposit Insurance Corporation.
In accordance with applicable sections of the California Government Code and the Firebaugh Municipal Code, the City prepares and legally adopts an annual balanced budget on a basis consistent with accounting principles generally accepted in the United States of America. Annual appropriated budgets are adopted for the General Fund, specific Special Revenue Funds, and specific Capital Projects Funds.
Budget plans are adopted for Proprietary Funds. A proposed budget is presented to the City Council during June of each year for review. The Council holds public hearings and may add to, subtract from, or change appropriations within the revenues and reserves estimated as available. Expenditures may not legally exceed budgeted appropriations at the fund level. Supplementary appropriations which alter the total expenditures of any fund, or expenditures in excess of total budgeted fund appropriations, must be approved by the City Council.
All annual appropriations lapse at fiscal year end to the extent they have not been expended or encumbered.
22 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 – Cash and Investments
The City pools all of its cash and investments except those funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash is allocated to the various funds on average cash balances. Interest income from cash investments held with fiscal agents is credited directly to the related funds.
Cash and investments as of June 30, 2025 are classified in the accompanying financial statements as follows:
Statement of Net Position:
Cash and Investments $ 17,397,569
Fiduciary Funds:
Cash and Investments 726,936
Total Cash and Investments $ 18,124,505
Cash and investments as of June 30, 2025 consist of the following:
Cash on hand $ 370
Deposits with Financial Institutions 15,256,311
Cash with Fiscal Agent 1,918
Local Agency Investment Fund 2,865,906
Total Cash and Investments $ 18,124,505
Fair Value Measurements
The framework for measuring fair value provides a fair value hierarchy that categorizes the inputs to valuation techniques used to measure fair value into three levels. The fair value hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described as follows:
Level 1: Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets that a government can access at the measurement date.
Level 2: Inputs to valuation methodology include inputs – other than quoted prices included within Level 1 – that are observable for an asset or liability, either directly or indirectly.
Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
23 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 – Cash and Investments (Continued)
Fair Value Measurements (continued)
The asset’s or liability’s fair value measurement level within a fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.
June 30, 2025
Level 1 Level 2 Level 3 Balance
Investments by fair value level:
Equity Securities:
LAIF - $ 2,865,906 $ - $ 2,865,906 $
Total Equity Securities 2,865,906 - - 2,865,906
Cash and cash equivalents carried at cost:
Bank Deposits and Cash on Hand 15,256,681
Cash with Fiscal Agent 1,918
Total Cash and Cash Equivalents carried at cost 15,258,599 Total Cash and Investments $ 18,124,505
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City’s investment policy does not contain any specific provisions intended to limit the City’s exposure to interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.
Minimum Maximum
Maximum Credit Percentage
Maturity Quality Allowed
U.S. Treasury Obligations None None None
U.S. Agency Securities None AAA None
Banker's Acceptances 1 year None None
Commercial Paper None A-1 None
Money Market Mutual Funds None A None
Investment Contracts None None None
Certificates of Deposits 1 year A-1 None
Repurchase Agreements 30 days None None
Local Agency Investment Fund (LAIF) N/A None None
Municipal Bonds None None None
Authorized Investment Type
24 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 – Cash and Investments (Continued)
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy.
The table below identifies the investment types that are authorized for investments held by the bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
June 30, 2025
Balance
Minimum Legal
Rating
Rating of Year
End
Investment Type
Equity Securities:
LAIF $ N/A 2,865,906 Not Rated
Total Equity Securities $ 2,865,906
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. As of June 30, 2025 the City had the following investments.
June 30, 2025
Balance Maturity Date
Investment Type
Equity Securities:
LAIF $ N/A 2,865,906
Total Equity Securities $ 2,865,906
25 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 – Cash and Investments (Continued)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of year-end for each investment type.
Minimum Maximum
Maximum Percentage Percentage
Maturity of Portfolio of Portfolio
Local Agency Bonds 1 year None None
U.S. Treasury Obligations 1 year A None
U.S. Agency Securities 1 year None None
Banker's Acceptances 180 days None 40%
Commercial Paper 270 days None 25%
Negotiable Certificates of Deposit 1 year None 30%
Repurchase Agreements 90 days None None
Reverse Repurchase Agreements 92 days None 20% of base value Medium-Term Notes 5 years A 30%
Mutual Funds N/A A 20%
Money Market Mutual Funds N/A A 20%
Mortgage Pass-Through Securities 5 years AA 20%
Authorized Investment Type
Concentration of Credit Risk
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. There are no investments in any one issuer that represent 5% or more of the total City investments.
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.
26 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 3 – Cash and Investments (Continued)
The custodial risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With 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).
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.
Note 4 – Notes Receivable
Revolving Loan Program – Long-term loans receivable of $1,325,693 represent monies loaned to homebuyers in connection with a downpayment assistance programs. The loans are secured by real property with repayment due upon the sale of real property or starting at the end of the 30-year deferral period. At the time of sale, the seller pays the loan balance in full plus interest, ranging from 0% to 4%.
For the homebuyer loan program, starting at the end of the 30-year deferral period, the borrower is required to repay the loan over the following 15 years.
Firebaugh San Joaquin Vista Associates – During fiscal year 2000, the Redevelopment Agency of the City of Firebaugh loaned Firebaugh San Joaquin Vista Associates $200,000 as a subsidy in connection with a low-income apartment. The note carries an interest rate of 3% and matures during 2055. The terms of the agreement specify that payments of the outstanding principal and accrued interest shall be paid annually in the amount equal to 30% of available project revenues. Payments made shall be credited first against accrued interest and then against the outstanding principal. Balance at June 30, 2025 was $160,643.
San Joaquin Development LLC – During fiscal year 2009, the Redevelopment Agency of the City of Firebaugh loaned San Joaquin Development LLC $150,000 in connection with the construction of lowincome condominiums. The note is non-interest bearing and is repayable upon sale of each unit at the rate of $7,134 per unit. There have been no repayments on the principal to date on this note. 27 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 5 – Capital Assets
Capital asset activity for the year ended June 30, 2025, was as follows:
Balance Balance
July 1, 2024 Additions Retirements June 30, 2025
Governmental Activities
Capital assets, not being depreciated
Land 372,922 $ $ - $ 372,922 - $
Construction in progress 2,049,135 40,329 - 2,089,464
Total capital assets, not being depreciated 2,049,135 413,251 - 2,462,386 Capital assets, being depreciated
Buildings and improvements 13,209,196 - 13,209,196 -
Infrastructure 6,651,803 - 6,651,803 -
Machinery and equipment 171,708 3,984,599 - 4,156,307
Total capital assets, being depreciated 171,708 23,845,598 - 24,017,306 Less accumulated depreciation for:
Buildings and improvements (1,406,175) (321,703) (1,727,878) - Infrastructure (468,449) (166,712) (635,161) -
Machinery and equipment (156,123) (2,866,742) - (3,022,865) Total accumulated depreciation (644,538) (4,741,366) - (5,385,904) Total capital assets, being depreciated, net (472,830) 19,104,232 - 18,631,402 Governmental activities capital assets, net $ 1,576,305 19,517,483 $ - $ 21,093,788 $ Business-Type Activities
Capital assets, not being depreciated
Land 203,705 $ $ - $ 203,705 - $
Construction in progress 1,087,403 477,542 - 1,564,945
Total capital assets, not being depreciated 1,087,403 681,247 - 1,768,650 Capital assets, being depreciated
Buildings and infrastructure 29,031,368 446,093 29,477,461 - Machinery and equipment 42,020 1,406,172 - 1,448,192
Total capital assets, being depreciated 488,113 30,437,540 - 30,925,653 Less: accumulated depreciation (787,544) (14,044,717) - (14,832,261) Total capital assets, being depreciated, net (299,431) 16,392,823 - 16,093,392 Business-type activities capital assets, net $ 787,972 17,074,070 $ - $ 17,862,042 $ 28 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 5 – Capital Assets (Continued)
Depreciation and amortization expenses were charged to the following functions in the Statement of Activities:
Governmental Functions:
General Government 83,351 $
Public Safety 248,581
Public Works 203,496
Parks and Community Services 109,110
$ 644,538
Business-Type Functions:
Sewer 273,153 $
Water 514,391
$ 787,544
Note 6 – Long-term Liabilities
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt. The City’s debt transactions are summarized below and discussed in detail thereafter:
Balance Balance Current
July 1, 2024 Additions Retirements June 30, 2025 Portion Governmental Activity Long Term Debt
Direct Borrowings:
2019 Solar Project Financed Purchase 287,570 $ - $ 14,900 $ 272,670 $ 14,900 $ 2019 Fire Truck Financed Purchase 132,971 - 31,484 101,487 32,629 Axon Equipment Financed Purchase 39,495 7,899 31,596 7,899 Other Noncurrent Liabilities:
Compensated absences 144,580 1,605 142,975 114,429
Net other post employment benefits 1,734,161 77,798 - 1,811,959 - Net pension liability 16,382 4,319,428 - 4,335,810 -
Total Governmental Activity Debt $ 133,675 6,618,710 $ 55,888 $ 6,696,497 $ 169,857 $ Business-Type Activity Long Term Debt
Direct Placements:
Bonds payable:
2013 Water Revenue Refunding Bond 739,790 $ - $ 100,136 $ 639,654 $ 98,399 $ 2016 Wastewater Refunding Bond 2,880,000 - 80,000 2,800,000 80,000 2016 Water Refunding Bond 3,215,000 - 95,000 3,120,000 95,000 Direct Borrowings: -
2019 Water Solar Project Financed Purchase 2,202,902 - 114,140 2,088,762 117,688 2019 Wastewater Solar Project Finance Purchase 1,369,528 - 70,960 1,298,568 70,960 Other Noncurrent Liabilities:
Compensated absences 35,606 894 36,500 36,500
Net other post employment benefits 558,186 - 21,223 536,963 - Net pension liability - 1,390,420 105,528 1,284,892 -
Total Business-Type Activity Debt $ 894 12,391,432 $ 586,987 $ 11,805,339 $ 498,547 $ 29 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 6 – Long-Term Liabilities (Continued)
Long-term debt payable at June 30, 2025 was comprised of the following individual issues:
Governmental Activity Long Term Debt
2019 Solar Project Financed Purchase – In May 2019, The City entered into an arrangement to finance the acquisition of certain energy efficient equipment and improvements for the City. The obligation is accounted for as a financed purchase where the related equipment and improvements to be acquired will become property of the City when all terms of the agreement are met. The stated interest under terms of the agreement varies between 2.05% and 4.00% with an average rate of 3.6%. Present value of the payments as of inception of the financing arrangement was $4,440,000, the City determined payments were to be made from the General Fund, Water Enterprise Fund, and Sewer Enterprise Fund in the amounts of $330,780, $2,533,908 and $1,575,312, respectively. Semiannual debt service payments under the agreement start on February 1, 2020 and end on August 1, 2029, ranging from $72,855 to $170,379. 2019 Fire Truck Financed Purchase – In May 2018, The City entered into an arrangement to finance the acquisition of a Fire Truck. The obligation is accounted for as a financed purchase where the related equipment acquired will become property of the City when all terms of the agreement are met. The stated interest rate under terms of the agreement is 3.6%, present value of minimum payments is $300,000.
Annual debt service payments of $36,317 start on May 31, 2019 and conclude on May 31, 2028.
Axon Equipment Financed Purchase – In November 2024, The City entered a vendor financed arrangement with Axon Enterprise, Inc., to finance the acquisition of certain police body camera equipment for the Police Department. The equipment is financed through a 60-month payment, interest free, arrangement requiring five annual payments of $7,899, beginning in October 2024 and continuing through October 2028. The total contract amount for the equipment component is $39,495.
Business-Type Activity Long Term Debt
2013 Water Revenue Refunding Bond – In November 2013, the City issued revenue bonds in the amount of $1,512,415. The funds were used for the purpose of refinancing the 2005 Water Revenue Bond.
During December 2020, the City entered into a Rate Adjustment Transaction with Pinnacle Public Finance, Inc., the sole Bond owner of the 2013 Bonds, to reduce the interest rate on the 2013 Bonds in order to achieve debt service savings. Terms after the rate adjustment transaction are as follows: Principal and interest is payable semi-annually on December 1 and June 1 each year, debt service payment amounts range from $56,665 to $60,964, and interest rate was reduced from 3.85% to 2.50%.
30 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 6 – Long-Term Liabilities (Continued)
2016 Water Refunding Bonds – In 2016 the City issued $3,945,000 of Water Revenue Refunding Bonds. The proceeds of the issue were used to refinance the 2007 USDA Water Certificate of Participation. Interest on the Bond is payable semi-annually on November 1 and June 1 each year, with stated interest rates ranging from 2.00% to 4.00% per annum for an average coupon rate of 3.38%.
Principal is paid annually on June 1. Pursuant to the provisions of the Bond agreement, the City has established a Rate Stabilization Fund and made an initial deposit of $500,000 in fiscal year 2016-17, the fund has a current ending balance of $135,000 at June 30, 2025. Debt service is secured by a pledge of net revenues of the City’s Water System. The City covenants that it shall prescribe, revise and collect such charges for the services and facilities of the water system which shall produce revenues sufficient in each fiscal year to provide gross revenues which are sufficient to pay all water operation and maintenance costs and all bond installment payments and produce net water revenues equal to at least 1.25 times debt service coming due and payable during such fiscal year. The City is in compliance with those covenants as of June 30, 2025. Cash basis bonds debt service paid during the fiscal year ended June 30, 2025 totaled $313,451. Total water system net revenues calculated in accordance with the covenants were $549,673 and net revenue available for debt service was 1.75 times debt service at June 30, 2025. 2016 Wastewater Refunding Bonds – In 2016 the City issued $3,415,000 of Wastewater Revenue Refunding Bonds. The proceeds of the issue were used for refinance of the 2008 USDA Sewer Loan Payable. Interest on the Bond is payable semi-annually on February 15 and August 15 each year, with stated interest rates ranging from 2.00% to 4.00% per annum for an average coupon rate of 3.38%.
Principal is paid annually on August 15. The City covenants that it shall prescribe, revise and collect such charges for the services and facilities of the sewer system which shall produce revenues sufficient in each fiscal year to provide gross revenues which are sufficient to pay all sewer operation and maintenance costs and all bond installment payments and produce net sewer revenues equal to at least 1.25 times debt service coming due and payable during such fiscal year. The City is in compliance with those covenants as of June 30, 2025. Cash basis bond debt service paid during the fiscal year ended June 30, 2025 totaled $174,713. Total sewer system net revenues calculated in accordance with the covenants were $778,986 and net revenue available for debt service was 4.86 times debt service at June 30, 2025. 2019 Water Solar Project Financed Purchase – See 2019 Solar Project Financed Purchase under Governmental Activity Long Term Debt for general terms of the purchase agreement. The portion of the total liability allocated to the Water Enterprise Fund was $2,533,908. 2019 Wastewater Solar Project Financed Purchase – See 2019 Solar Project Finance Purchased under Governmental Activity Long Term Debt for general terms of the purchase agreement. The portion of the total liability allocated to the Wastewater Enterprise Fund was $1,575,312. 31 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 6 – Long-Term Liabilities (Continued)
The annual requirement to amortize the principal and interest on all long-term debt at June 30, 2025 are as follows:
Years ending June 30, Principal Interest Principal Interest 2026 $ 55,428 $ 13,138 $ 458,499 $ 331,491
2027 57,358 11,643 480,743 325,763
2028 58,588 10,094 498,325 314,579
2029 23,917 505,411 8,496 304,299
2030 16,763 526,966 8,164 295,489
2031-2035 93,498 2,427,244 30,627 1,348,988
2036-2040 100,202 2,579,797 10,303 1,083,084
2041-2045 - 1,585,000 - 311,916
2046-2049 - - 47,075 885,000
$ 92,465 405,753 $ 9,946,984 $ 4,362,683 $
Governmental Activities Business-Type Activities
Note 7 – Interfund Balances
Interfund balances as of June 30, 2025 consist of the following:
All balances reported as “due to/due from” are short-term loans to cover temporary fund cash shortages as of June 30, 2025, and were repaid early in fiscal year 2026.
Due From Due To
Major Governmental Funds:
General Fund 1,009,308 $ - $
Community Development - 958,437
Non-Major Governmental Funds
Housing - 50,871
$ 1,009,308 1,009,308 $
Balances reported as “advance to/advance from” were for capital project expenditures and have scheduled repayments in future years.
Advances From Advances To
Major Funds:
General Fund - $ 815,007 $
Enterprise Funds:
Sewer 735,007 -
Water 80,000 -
$ 815,007 815,007 $
32 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 8 – Deficit Fund Balance
Fund Balance Deficits – The Landscape Maintenance Fund has a deficit fund balance as of June 30, 2025 of $59,634. The deficit is expected to be relieved from future revenues or transfers from other funds.
Note 9 – Pension Plan
Plan Description – The City contributes to the California Public Employees' Retirement System (PERS), an agent multiple-employer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members and beneficiaries. PERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by state statute and city ordinance. Copies of PERS' annual financial report may be obtained from their Executive Office - 400 P Street - Sacramento, CA 95814.
Funding Policy – Participants are required to contribute eight percent (nine percent for safety employees) of their annual covered salary. The City contributes the employees required share for administrative and public works employees and 5% and 4% of the police and dispatchers required share, respectively.
The City is required to contribute at an actuarially determined rate; the current rate is 7.87 – 14.03 percent for non-safety employees and 13.76 – 24.33 percent for safety employees of annual covered payroll.
The contribution requirements of plan members and the City are established and may be amended by PERS.
Benefits provided – CalPERs provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.
Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following:
the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
33 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 9 – Pension Plan (continued)
The Plans’ provisions and benefits in effect at June 30, 2025, are summarized as follows:
Miscellaneous Safety
Hire Date
Prior to
January 1, 2013
Prior to
January 1, 2013
Benefit Formula 2.5% at 55;
maximum 2%
COLA
3.0% at 55;
maximum 2%
COLA
Benefit Vesting Schedule 5 years service 5 years service Benefit Payments monthly for life monthly for life
Retirement Age 55 55
Monthly Benefits, as a % of Eligible Compensation 2.50% 3.00% Required Employee Contribution Rates 8.00% 9.00%
Required Employer Contribution Rates 14.03% 24.33%
PEPRA
Miscellaneous PEPRA Safety
Hire Date
On or After
January 1, 2013
On or After
January 1, 2013
Benefit Formula 2.0% at 62;
maximum 2%
COLA
2.7% at 57;
maximum 2%
COLA
Benefit Vesting Schedule 5 years service 5 years service Benefit Payments monthly for life monthly for life
Retirement Age 62 57
Monthly Benefits, as a % of Eligible Compensation 2.00% 2.70% Required Employee Contribution Rates 7.75% 13.75%
Required Employer Contribution Rates 7.87% 13.76%
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 July 1 following the notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. 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.
For the year ended June 30, 2025, the contributions recognized $787,999 as part of the pension expense. 34 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 9 – Pension Plan (continued)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2025, the City reported net pension liabilities for its proportionate shares of the net pension liability as follows:
Proportionate Share of
Net Pension Liability
Miscellaneous $ 2,616,909
Safety 3,003,793
Total 5,620,702 $
The City’s net pension liability is measured as the proportionate share of the net pension liability. The net pension liability of each Plan is measured as of June 30, 2024, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 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 plans 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, 2024 and 2025 was as follows:
Miscellaneous Safety
Proportion - June 30, 2024 0.05328% 0.04074%
Proportion - June 30, 2025 0.05411% 0.04120%
Change - Increase/(Decrease) 0.00083% 0.00046%
For the year ended June 30, 2025, the City recognized pension expense of $1,204,952. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Changes of assumptions $ - 141,267 $
Differences between expected and actual
experience 471,392 (16,798)
Differences between projected and actual
investment earnings 295,842 -
Differences between employer's contributions and
proportionate share of contributions 120,972 (42,759)
Change in employer's proportion 262,123 (121,767)
Pension contributions subsequent to
measurement date - 876,921
Total $ (181,324) 2,168,517 $
35 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 9 – Pension Plan (continued)
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
$876,921 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, 2026. Other amounts reported as deferred outflows or resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30
2026 $ 386,067
2027 800,320
2028 25,189
2029 (101,304)
$ 1,110,272
Actuarial Methods and Assumptions – The collective total pension liability for the June 30, 2024, measurement period was determined by an actuarial valuation as of June 30, 2023, with update procedures used to roll forward the total pension liability to June 30, 2024. The collective total pension liability was based on the following assumptions:
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry-Age Normal Cost Method in
accordance with the requirements of
GASB Statement No. 68
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table Derived using CalPERS' Membership
Date for all Funds
1 Post Retirement Benefit Increase Contract COLA up to 2.3% until Purchasing Power Protection
Allowance Floor on Purchasing Power
applies
1 The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website..
36 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 9 – Pension Plan (continued)
Discount rate – The discount rate used to measure the total pension liability for PERF C was 6.90%. 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.
Long-term expected rate of return – In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows.
Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.
The table below reflects long-term expected real rates of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.
The geometric rates of return are net of administrative expenses.
Asset Class
Assumed Asset
Allocation
Real Return
Years 1-10
1,2
Global equity - cap-weighted 30% 4.45%
Global equity - noncap-weighted 12% 3.84%
Private equity 13% 7.28%
Treasury 5% 0.27%
Mortgage-backed securities 5% 0.50%
Investment grade corporates 10% 1.56%
High yield 5% 2.27%
Emerging market debt 5% 2.48%
Private debt 5% 3.57%
Real assets 15% 3.21%
Leverage -5% -0.59%
Total 100%
2 Figures are based on the 2021-22 Asset Liability Management study. 1 An expected inflation of 2.30% used for this period
37 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 9 – Pension Plan (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 each Plan, calculating using the discount rate of each 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 (6.15%) or 1- percentage point higher (8.15%) than the current rate:
1% Decrease
(5.90%)
Current
Discount Rate
(6.90%)
1% Increase
(7.90%)
Miscellaneous 4,174,517 $ 2,616,909 $ 1,334,768 $
Safety 4,634,509 $ 3,003,793 $ 1,670,096 $
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
Payable to the Pension Plan – At June 30, 2025, the City has no reported outstanding amount of contributions payable to the pension plan required for the year ended June 30, 2025.
Note 10 – Post-Employment Health Care Benefits
Plan Description
The City reported that the only OPEB provided is medical plan coverage.
Medical coverage is currently provided through CalPERS as permitted under the Public Employees’ Medical and Hospital Care Act (PEMHCA). This coverage requires the employee to satisfy the requirements for retirement under CalPERS, which requires (1) attainment of age 50 (age 52, if a new miscellaneous member to PERS on or after January 1, 2013) with 5 years of State or public agency service or (2) an approved disability retirement.
As a PEMHCA employer, the City is obligated to contribute toward the cost of retiree medical coverage for the retiree’s lifetime or until coverage is discontinued. This City most recently executed resolution with CalPERS defines the level of the City’s contribution to be 100% of the retiree’s monthly medical premium, but not more than $347.77 per month.
Employees Covered
Membership in the plan consisted of the following at June 30, 2025:
Number of active plan members 42
Number of inactive plan members currently receiving benefits 7 Number of inactive plan members entitled but not receiving benefits 6 Summary of Plan Member Counts
38 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 10 – Post-Employment Health Care Benefits (Continued) Contributions
The contribution requirements of plan members and the City are established and may be amended by the City. The City determines the required contributions using the Entry Age Normal Cost Method. The required contribution is based on projected pay-as-you-go financing requirements.
Actuarial Assumptions
The City’s net OPEB liability was measured as of June 30, 2024, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation date as of June 30, 2024.
Valuation Date 6/30/2024
Funding Method Entry Age Normal Cost, level percent of pay Asset Valuation Method N/A; the plan is not being funded through a trust Actuarial Assumptions:
Discount Rate 3.93% as of June 30, 2024
4.13% as of June 30, 2023
Inflation Rate 2.50%
Salary Increase 3.00%
Health Cost Trend Rates 6.5% in 2027, fluctuating down to 3.9% by 2075 Retirement age From ages 50 to 75
Mortality CalPERS 2021 Experience Study
Mortality Improvement MW Scale 2022 Generationally
Long Term Expected Rate of Return
Not applicable, the City has reported no plan assets as of June 30, 2025.
Discount Rate
The rate of return is based on a yield or index rate for 20-year, tax-exempt general obligation municipal bonds with an average rating of AA/Aa or higher.
39 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 10 – Post-Employment Health Care Benefits (Continued) Changes in the Net OPEB Liability
(a) (b) (a) - (b)
$ 2,292,347 $ 2,292,347 - $
Changes for the year:
Service cost 121,597 121,597 -
Interest 98,517 - 98,517
Changes of assumptions 93,350 - 93,350
Plan experience (199,781) (199,781) -
Contributions - employer 57,108 - (57,108)
Benefit payments (57,108) (57,108) -
Net changes - 56,575 56,575
$ - 2,348,922 $ 2,348,922 $
Balance at Fiscal Year Ending 06/30/25 (Measurement
Date 6/30/24 )
Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
Increase (Decrease)
Balance at Fiscal Year Ending 06/30/24 (Measurement
Date 6/30/23 )
The only assumption change reflected during this period is the change in the discount rates as required by GASB 75.
Sensitivity of the City’s Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City, as well as what the net OPEB 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:
1% Decrease
(2.93%)
Discount Rate
(3.93%)
1% Increase
(4.93%)
Net OPEB liability 2,732,808 $ $ 2,348,922 $ 2,037,314
Sensitivity of the City’s Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the net OPEB liability of the City, as well as what the net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1 percentage-point lower or 1 percentagepoint higher than the current rate:
Current Trend -1% Current Trend Current Trend +1%
Net OPEB liability 1,974,471 $ 2,348,922 $ 2,830,617 $
Healthcare cost trend rate was assumed to start at 6.5% in 2027 and grade down to 3.9% for years 2075 and thereafter.
40 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 10 – Post-Employment Health Care Benefits (Continued) OPEB Expense and Deferred Outflows/Inflows Related to OPEB For the year ended June 30, 2025, the City recognized OPEB income of $118,913. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows
of Resources
Deferred Inflows
of Resources
OPEB contributions subsequent to
measurement date $ - 53,893 $
Assumption changes 461,667 (2,343,379)
Differences between expected and
actual experience (692,723) -
$ (3,036,102) 515,560 $
The City will recognize the deferred contributions in the next fiscal year. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as OPEB expense as follows:
Year Ended
June 30:
2026 (339,027) $
2027 (330,465)
2028 (310,363)
2029 (326,896)
2030 (339,495)
Thereafter (928,189)
Total (2,574,435) $
41 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 11 – Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows or 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 two items to report in this category:
The City has $2,168,517 in pension related items that qualify to be reported in deferred outflows of resources. The pension related deferred outflows of resources are described in Note 9. The City has $515,560 in other post-employment benefit related items that qualify to be reported in deferred outflows of resources. The other post-employment benefit related deferred outflows of resources are described in Note 10.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represent 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 three items to report in this category:
The City has $181,234 in pension related items that qualify to be reported in deferred inflows of resources. The pension related deferred inflows of resources are described in Note 9. The City has $3,036,102 in other post-employment benefit related items that qualify to be reported in deferred inflows of resources. The other post-employment benefit related deferred inflows of resources are described in Note 10.
Unavailable revenues arise only under a modified accrual basis of accounting and are reported only in the governmental funds balance sheet. The City has $1,636,336 in notes and loans receivable in the Housing Fund reported as deferred inflows of resources for unavailable revenues. 42 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 12 – 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.
The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each worker’s compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which, among other expenses, charges the City's account for liability losses under $10,000 and workers’ compensation losses under $10,000. The CSJVRMA purchases excess reinsurance from $1,000,000 to $15,000,000. The CSJVRMA participates in an excess pool which provides Workers’ Compensation coverage from $500,000 to $1,500,000 and purchases excess reinsurance above $1,500,000 to the statutory limit.
The CSJVRMA is a consortium of 55 cities in San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500, et. seq. The CSJVRMA is governed by a Board of Directors, which meets three to four times each year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA.
The financial statements of CSJVRMA can be obtained at 1831 K Street, Sacramento, CA 95814.
The latest audited financial information and the most current information available for CSJVRMA for fiscal year ended June 30, 2025 is as follows:
2025
Total assets $ 206,777,744
Total liabilities 157,063,998
Net position $ 49,713,746
Total revenues $ 94,036,144
Total expenses 86,877,199
Increase/(decrease) in net position $ 7,158,945
43 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 13 – Stewardship, Compliance and Accountability
Excess of expenditures over appropriations – The following funds incurred expenditures in excess of appropriations in the following amounts for the year ended June 30, 2025:
General Fund:
Current
Public protection $ (228,874)
Culture and recreation $ (62,477)
Community development $ (15,890)
Debt service
Principal (46,384) $
Interest $ (14,461)
Development Impact Fees Fund:
Current
Public protection $ (27,152)
Public Safety Special Revenue Fund:
Capital outlay $ (132,593)
The excess expenditures are expected to be covered by future excess revenues.
Note 14 – Contingencies
Federal and State Government Programs – The City participates in several federal and state grant programs. These programs have been audited, as needed, in accordance with the provisions of the Uniform Guidance and applicable state requirements. No cost disallowances were proposed as a result of these audits. However, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures, which may be disallowed by the granting agencies, cannot be determined at this time. The City expects such amounts, if any, to be immaterial. 44 CITY OF FIREBAUGH
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2025
Note 15 – Subsequent Events
The City evaluated subsequent events for recognition and disclosure through April 15, 2026 the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2025 that required recognition or disclosure in such financial statements.
REQUIRED SUPPLEMENTARY INFORMATION
45 CITY OF FIREBAUGH
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
YEAR ENDED JUNE 30, 2025
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Taxes 3,726,900 $ 3,726,900 $ 3,897,257 $ 170,357 $
Licenses and permits 193,100 193,100 261,117 68,017
Intergovernmental 45,000 45,000 125,229 80,229
Charges for services 713,720 713,720 732,096 18,376
Fines and forfeitures 15,800 15,800 41,415 25,615
Investment income 63,425 63,425 75,426 12,001
Other 168,950 168,950 279,666 110,716
Total revenue 4,926,895 4,926,895 5,412,206 485,311
Expenditures
Current
General government 432,566 432,566 381,257 51,309
Public ways and facilities 800,715 800,715 711,331 89,384 Public protection 3,208,737 3,208,737 3,437,611 (228,874) Culture and recreation 469,944 469,944 532,421 (62,477) Community development 284,197 284,197 300,087 (15,890)
Capital outlay 47,881 47,881 39,115 8,766
Debt service
Principal - - 46,384 (46,384)
Interest - - 14,461 (14,461)
Total expenditures 5,244,040 5,244,040 5,462,667 (218,627) Net Change in Fund Balance $ (317,145) (317,145) $ (50,238) $ 266,907 Fund Balance
Beginning of year 6,920,671
End of year $ 6,870,433
46 CITY OF FIREBAUGH
BUDGETARY COMPARISON SCHEDULE
DEVELOPMENT IMPACT FEES FUND
YEAR ENDED JUNE 30, 2025
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Licenses and permits $ - - $ 19,744 $ 19,744 $
Total revenue - - 19,744 19,744
Expenditures
Current
General government 50,000 50,000 11,868 38,132
Public ways and facilities 100,000 100,000 100,000 -
Public protection - 27,152 - (27,152)
Culture and recreation 225,000 225,000 194,298 30,702
Total expenditures 375,000 375,000 233,318 141,682
Revenue over (under) expenditures (375,000) (375,000) (213,574) 161,426 Net Change in Fund Balance $ (375,000) (375,000) $ (213,574) $ 161,426 Fund Balance
Beginning of year 2,076,462
End of year $ 1,862,888
47 CITY OF FIREBAUGH
BUDGETARY COMPARISON SCHEDULE
PUBLIC SAFETY FUND
YEAR ENDED JUNE 30, 2025
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Intergovernmental 145,000 $ 145,000 $ 513,706 $ 368,706 $ Investment income 2,750 2,750 - (2,750)
Other - - 2,823 2,823
Total revenue 147,750 147,750 518,010 370,260
Expenditures
Current
Public protection 492,073 492,073 426,099 65,974
Capital outlay - 132,593 - (132,593)
Debt Service
Principal - - 7,899 (7,899)
Total expenditures 492,073 492,073 566,591 (74,518)
Revenue over (under) expenditures (344,323) (344,323) (48,581) 295,742 Other Financing Sources/(Uses)
Financed purchase proceeds - 39,495 - 39,495
Transfers out - - 79 79
Total other financing sources/(uses) - - 39,574 39,574
Net Change in Fund Balance $ (344,323) (344,323) $ (9,007) $ 335,316 Fund Balance
Beginning of year 297,919
End of year $ 288,912
48 CITY OF FIREBAUGH SCHEDULE OF CHANGES IN CITY’S NET OPEB LIABILITY AND RELATED RATIOS LAST 10 YEARS* AS OF JUNE 30, 2025 Fiscal Year Ending 2025 2024 2023 2022 2021 2020 2019 2018Measurement Date 6/30/2024 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017Discount Rate on Measurement Date 3.93% 4.13% 4.09% 2.18% 2.66% 2.79% 2.98% 3.13%Total OPEB liabilityService cost $ 121,597 $ 119,177 $ 347,380 $ 293,288 $ 341,640 $ 313,522 $ 286,261 $ 314,831 Interest 98,517 91,326 111,552 113,673 136,485 127,822 1,116,721 98,956 Differences between expected and actual experience (199,781) (548,472) - (208,193) - - - - Changes of assumptions 93,350 (13,259) (2,523,365) 429,180 (798,744) 165,842 159,327 (320,608) Benefit payments (57,108) (37,264) (48,788) (44,420) (38,271) (27,143) (31,579) (24,191) Net change in total OPEB liability 159,980 56,575 (2,661,693) 791,721 (567,083) 580,043 1,530,730 68,988 Total OPEB liability - beginning 2,132,367 2,292,347 4,794,060 4,002,339 4,569,422 3,989,379 3,458,649 3,389,661 Total OPEB liability - ending (a) $ 2,292,347 2,348,922 $ 2,132,367 $ 4,794,060 $ 4,002,339 $ 4,569,422 $ 4,989,379 $ 3,458,649 $ Plan fiduciary net position - beginning - - - - - - - - Plan fiduciary net position - ending (b) - - - - - - - -Net OPEB liability - ending (a) - (b) $ 2,292,347 2,348,922 $ 2,132,367 $ 4,794,060 $ 4,002,339 $ 4,569,422 $ 4,989,379 $ 3,458,649 $ Covered-employee payroll $ 2,301,897 2,939,562 $ 2,505,720 $ 2,225,247 $ 2,153,482 $ 2,056,534 $ 2,004,877 $ 1,976,550 $ Net OPEB liability as a % of covered payroll 79.91% 99.59% 85.10% 215.44% 185.85% 222.19% 248.86% 174.98%Notes to Schedule:Changes of assumptions: Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. Discount rates used in each period are illustrated above.* GASB 75 requires presentation of the 10-year history of changes in the Net OPEB Liability. Only results for years since GASB 75 was implemented are shown in the table. 49 CITY OF FIREBAUGH SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF NET PENSION LIABILITY LAST 10 YEARS AS OF JUNE 30, 2025 Proportion of the net pension
liability
Proportionate share of the net
pension liability Covered - employee payroll
Proportionate share of the net
pension liability as a
percentage of
covered-employee payroll Plan's fiduciary net position
Plan's fiduciary net position
as a percentage of the Total
Pension Liability
2016 0.04681% $ 1,284,149 $ 1,142,658 112.38% $ 4,422,483 77.50% 2017 0.04584% $ 1,592,387 $ 1,185,040 134.37% $ 4,509,211 73.90% 2018 0.04647% $ 1,831,727 $ 1,135,047 161.38% $ 4,859,986 72.63% 2019 0.04743% $ 1,787,565 $ 1,085,707 164.65% $ 5,465,496 75.35% 2020 0.03340% $ 1,337,483 $ 1,112,066 120.27% $ 5,679,947 80.94% 2021 0.04948% $ 2,102,085 $ 1,182,459 177.77% $ 6,192,635 74.66% 2022 0.06151% $ 1,167,960 $ 1,236,894 94.43% $ 7,750,225 86.90% 2023 0.04095% $ 1,916,317 $ 1,284,535 149.18% $ 6,468,448 77.15% 2024 0.05328% $ 2,664,319 $ 1,295,897 205.60% $ 7,708,794 74.32% 2025 0.05411% $ 2,616,909 $ 1,536,304 170.34% $ 8,926,029 77.33% Proportion of the net pension
liability
Proportionate share of the net
pension liability Covered - employee payroll
Proportionate share of the net
pension liability as a
percentage of
covered-employee payroll Plan's fiduciary net position
Plan's fiduciary net position
as a percentage of the Total
Pension Liability
2016 0.03571% $ 1,471,316 $ 799,827 183.95% $ 5,447,021 78.73%2017 0.03579% $ 1,853,650 $ 692,501 267.67% $ 5,543,143 74.94%2018 0.03484% $ 2,081,461 $ 692,040 300.77% $ 6,046,601 74.39%2019 0.03472% $ 2,036,936 $ 683,756 297.90% $ 6,665,456 76.59%2020 0.03458% $ 2,158,923 $ 726,367 297.22% $ 6,988,249 76.40%2021 0.03498% $ 2,330,725 $ 740,988 314.54% $ 7,309,665 75.82%2022 0.03565% $ 1,251,290 $ 771,654 162.16% $ 8,873,767 87.64%2023 0.04069% $ 2,796,363 $ 978,789 285.70% $ 8,178,575 74.52%2024 0.04074% $ 3,045,529 $ 906,118 336.11% $ 8,339,288 73.25%2025 0.04120% $ 3,003,793 $ 1,161,532 258.61% $ 8,934,185 74.84% Miscellaneous
Safety
50 CITY OF FIREBAUGH SCHEDULE OF CONTRIBUTIONS LAST 10 YEARS AS OF JUNE 30, 2025 Contractually required
contribution (actuarially
determined)
Contributions in relation to
the actuarially determined
contributions
Contributions deficiency
(excess) Covered-employee payroll
Contributions as a percentage
of covered-employee payroll
Miscellaneous:
2016 $ 200,112 $ (200,112) $ - $ 1,185,040 10.85%
2017 $ 178,195 $ (178,195) $ - $ 1,135,047 15.70%2018 $ 194,343 $ (194,343) $ - $ 1,085,707 17.90%2019 $ 195,432 $ (195,432) $ - $ 1,112,066 17.57%2020 $ 224,323 $ (224,323) $ - $ 1,182,459 18.97% 2021 $ 257,851 $ (257,851) $ - $ 1,236,894 20.85%
2022 $ 288,598 $ (288,598) $ - $ 1,284,535 22.47%
2023 $ 314,419 $ (314,419) $ - $ 1,295,897 24.26%
2024 $ 351,939 $ (351,939) $ - $ 1,536,304 22.91%
2025 $ 422,570 $ (422,570) $ - $ 1,668,051 25.33%
Safety:
2016 $ 234,881 $ (234,881) $ - $ 692,501 33.92%
2017 $ 224,508 $ (224,508) $ - $ 692,040 32.44%
2018 $ 240,914 $ (240,914) $ - $ 683,756 35.23%
2019 $ 260,485 $ (260,485) $ - $ 726,367 35.86%
2020 $ 297,385 $ (297,385) $ - $ 740,988 40.13%
2021 $ 261,485 $ (261,485) $ - $ 771,654 33.89%
2022 $ 300,919 $ (300,919) $ - $ 978,789 30.74%
2023 $ 340,734 $ (340,734) $ - $ 906,118 37.60%
2024 $ 373,732 $ (373,732) $ - $ 1,161,532 32.18%
2025 $ 454,351 $ (454,351) $ - $ 1,170,218 38.83%
SUPPLEMENTAL ONLY INFORMATION
51 CITY OF FIREBAUGHCOMBINING BALANCE SHEET NON-MAJOR GOVERNMENTAL SPECIAL REVENUE FUNDS JUNE 30, 2025 Local Measure C Landscape
Gas Tax Transportation Funds Maintenance SB1 ARPA Total ASSETS
Cash and investments $ 251,054 $ 584,686 $ 448,142 $ - $ 193,273 $ 116,705 $ 1,593,860 Due from other governments 551,990 20,063 57,146 - 39,769 - 668,968 Total assets $ 271,117 1,136,676 $ 505,288 $ - $ 233,042 $ 116,705 $ 2,262,828 $ LIABILITIES AND FUND BALANCELiabilities
Accounts payable and accrued expense 14,854 28,649 3,885 7,373 4,135 16,117 75,013 Due to other funds - - - 50,871 - - 50,871
Compesated abseces 2,601 3,389 10,637 1,390.00 - - 18,017 Total liabilities 18,243 31,250 14,522 59,634 4,135 16,117 143,901 Fund Balance
Restricted
Public ways and facilities 252,874 1,105,426 490,766 - 228,907 - 2,077,973 Public safety programs - - - - - 100,588 100,588
Unassigned - - - (59,634) - - (59,634)
Total fund balance 252,874 1,105,426 490,766 (59,634) 228,907 100,588 2,118,927 Total liabilities and fund balance 271,117 $ 1,136,676 $ 505,288 $ - $ 233,042 $ 116,705 $ $ 2,262,828 52 CITY OF FIREBAUGHCOMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-MAJOR GOVERNMENTAL SPECIAL REVENUE FUNDS YEAR ENDED JUNE 30, 2025 Local Measure C Landscape
Gas Tax Transportation Funds Maintenance SB1 ARPA Total Revenue
Taxes and assessments $ - - $ - $ 65,959 $ - $ - $ 65,959 $ Intergovernmental 236,533 460,650 402,478 - 228,939 - 1,328,600 Investment income 7,540 3,327 8,542 1,387 - - 20,796
Total revenue 468,190 239,863 411,020 67,347 228,939 - 1,415,359 Expenditures
Current
Public ways and facilities 195,732 377,631 192,543 93,948 215,674 1,075,528 - Community development - - - - - 113,892 113,892
Total expenditures 377,631 195,732 192,543 93,948 215,674 113,892 1,189,420 Change in Fund Balance 90,559 44,131 218,477 (26,601) 13,265 (113,892) 225,939 Fund Balance
Beginning of year 1,014,867 208,743 272,289 (33,033) 215,642 214,480 1,892,988 End of year 252,874 $ 1,105,426 $ 490,766 $ (59,634) $ 228,907 $ 100,588 $ 2,118,927 $ 53 CITY OF FIREBAUGH
SCHEDULE OF NET REVENUE AVAILABLE FOR DEBT SERVICE
JUNE 30, 2025
Sewer Water
Operating Revenue
Charges for services $ 2,139,338 1,818,467 $
Delinquent fees 52,895 -
Waste Discharge fees - 9,065
Toma Tek Service and Reimbursement Revenue - 111,922
Connections fees 2,000 2,000
Other revenue/(expenses) 22,103 -
Total Available Revenues 2,216,336 1,941,454
Operating Expense
Personnel 552,848 544,513
Utilities 69,823 373,463
Supplies and materials 85,574 187,631
Maintenance and operations 186,901 217,580
Contractual services 170,506 119,673
Other expenses 136,764 209,996
Total operations and maintenance 1,579,624 1,275,648
Nonoperating Revenue/(Expense)
Other nonoperating revenue 3,201 1,383
Investment income 42,407 38,063
Total nonoperating revenue/(expense) 43,790 41,264
Total Net Revenue Available for Debt Service 680,502 707,070 Debt Service Requirements
2013 Water Revenue Refunding Bond - 118,003
2016 Water Refunding Bond - Series 2016A - 204,138
2016 Wastewater Refunding Bond - Series 2016A - 176,263 Total Debt Service 322,141 176,263
Net Revenue after Debt Service $ 358,361 530,808 $
Debt Service Coverage Ratio 4.01 2.11
Rate Stabilization Fund:
Beginning balance at July 1, 2024 $ - $ 135,000
Transfer to Water Enterprise Fund - -
Ending balance at June 30, 2025 - $ 135,000 $
Business-Type Activities - Enterprise Funds
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 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 Firebaugh, 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 businesstype activities, each major fund, and the aggregate remaining fund information of the City of Firebaugh, California, (the “City”) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise City’s basic financial statements, and have issued our report thereon dated April 15, 2026.
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 City’s internal control. Accordingly, we do not express an opinion on the effectiveness of 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 and therefore, material weaknesses or significant deficiencies may exist that were not identified.
55 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether 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.
April 15, 2026
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR
EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY THE UNIFORM GUIDANCE
To the Honorable Mayor and City Council
City of Firebaugh, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Firebaugh’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 the City’s major federal program for the year ended June 30, 2025. The City’s major federal program is identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.
In our opinion, City of Firebaugh 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, 2025.
Basis for Opinion on Each Major Federal Program
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). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of City of Firebaugh and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of City of Firebaugh’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to City of Firebaugh’s federal programs.
57 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on City of Firebaugh’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City of Firebaugh’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding City of Firebaugh’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of City of Firebaugh’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of City of Firebaugh’s internal control over compliance.
Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on 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 Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
58 Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
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.
April 15, 2026
59 CITY OF FIREBAUGH
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2025
Assistance Agency or
Federal Grantor/Pass-through Listing Pass-through Federal Grantor/Program Title Number Number Expenditures
U.S. Department of Housing and Urban Development (HUD)
Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 22-CDBG-NH-0014 96,278 $ Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 23A-CDBG-20006 42,581 138,859
Total U.S. Department of Housing and Urban Development (HUD) 138,859 U.S. Department of Transportation Highway Planning and Construction Passed through State of California Department of Transportation Highway Planning and Construction 20.205 STPL-5224(028) 5,540 Highway Planning and Construction 20.205 HSIPSL-5224(029) 3,288 Highway Planning and Construction 20.205 CML-5224(023) 3,111 Highway Planning and Construction 20.205 CML-5224(026) 626,445 Total Highway Planning and Construction 638,384
Total U.S. Department of Transportation Highway Planning and Construction 638,384 U.S. Department of the Treasury
Passed through State of California Department of Finance Corona State and Local Fiscal Recovery Funds 21.027 N/A 113,891 Passed through County of Fresno
Corona State and Local Fiscal Recovery Funds 21.027 N/A 1,086,201 Total Corona State and Local Fiscal Recovery Funds 1,200,092 Total U.S. Department of the Treasury 1,200,092
Total Federal Expenditures $ 1,977,335
Passed through California Department of Housing and Community Development
Total Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii
60 CITY OF FIREBAUGH
NOTES SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2025
Note 1 – Significant Accounting Policies
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Firebaugh, California (the City). Federal awards received directly from federal agencies as well as federal awards passed through other nonfederal agencies, primarily the State of California, are included in the SEFA. The City’s reporting entity is defined in Note 1 to the City’s basic financial statements.
Note 2 – Basis of Accounting
The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 1 to the City’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used in the preparation of, the SEFA may differ from amounts presented in the basic financial statements.
Note 4 – Relationship to the Financial Statements
Expenditures of federal awards are reported in the City’s basic financial statements as expenditures/expenses in the General Fund, nonmajor special revenue funds, nonmajor capital project funds, and the enterprise funds.
Note 5 – Indirect Cost Rate
The City did not elect to use the 10% de minimus cost rate as covered in 2 CFR §200.414. 61 CITY OF FIREBAUGH
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2025
A. 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 that are
not considered to be material weaknesses? Yes None reported Non-compliance 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
200.516(a)? Yes No
Identification of Major Programs
Assistance Listing Number(s) Name of Federal Program or Cluster
21.027 Corona State and Local Fiscal Recovery Funds
Dollar threshold used to distinguish between
Type A and Type B programs: $750,000
Auditee qualified as low-risk auditee? Yes No
B. Findings – Financial Statements Audit
None noted.
C. Findings and Questioned Costs – Major Federal Award Programs Audit None noted.
62 CITY OF FIREBAUGH
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
YEAR ENDED JUNE 30, 2025
There were no prior year audit findings.
RESOLUTION NO. 26-27
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH ADOPTING A
POLICY FOR DISRUPTION OF REMOTE PARTICIPATION DURING A COUNCIL MEETING WHEREAS, on October 3, 2025, Governor Newsom signed into law Senate Bill 707 (SB 707), which amended the Brown Act to diversify and increase public engagement in meetings of local legislative bodies. Among the various new requirements under SB 707, all Eligible Legislative bodies must now offer hybrid meetings (through a two-way phone or video platform); and WHEREAS, the City of Firebaugh qualifies as an Eligible Legislative body under Government Code §54953.4(e)(2)(C) because the City of Firebaugh City Council is located in a County with a population of 600,000 or more; and
WHEREAS, the City Council will implement holding all meetings in a hybrid, two-way participation format via Zoom before July 1, 2026; and
WHEREAS, SB 707 requires the City to formally adopt a City policy, on or before July 1, 2026, that establishes the procedure for recessing and reconvening a meeting in the event of disruption of remote participation and the efforts that the City Council and staff shall make to attempt to restore the service (Government Code §54953.4(b)(A)); and
WHEREAS, a copy of the required policy is attached and incorporated herein as Exhibit 1.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Firebaugh, that Council Policy for Disruption of Remote Services is hereby adopted.
PASSED AND ADOPTED this 1sth
day of June, 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTEST:
______________________________ ___________________________ Freddy Valdez, Mayor Rita Lozano, Deputy City Clerk
Return to agenda
POLICY
POLICY TITLE:
DISRUPTION OF REMOTE PARTICIPATION DURING A COUNCIL MEETING POLICY STATEMENT:
To comply with recent legislative amendments enacted by Senate Bill 707, this policy establishes the procedure to be followed in the event of a disruption in two-way remote participation (including, but not limited to, Zoom) during a Council meeting. In the event of such a disruption, if the disruption prevents members of the public from remotely attending or observing the meeting, the City Council shall recess for no less than one hour, during which time staff shall make good faith efforts to restore service. Following such efforts, the City Council shall adopt, by roll-call vote, a formal finding affirming that reasonable efforts were made to resolve the disruption and that resuming the meeting serves the public interest more than further delaying the meeting to seek a resolution.
TO: Freddy Valdez and Council Members
FROM: Mario Gouveia, City Engineer
DATE: June 1, 2026
SUBJECT: Resolution No. 26-28 Resolution of the City Council of the City of Firebaugh Confirming the Diagram and Assessment of Annual Levy for Fiscal Year 2025-2026 for Landscaping and Lighting Maintenance District No. 1 (Pursuant to the Landscaping and Lighting Act of 1972) RECOMMENDATION:
1. Conduct a public hearing to receive testimony regarding proposed 2026-2027 assessments for the City of Firebaugh’s Citywide Landscaping and Lighting Maintenance District No. 1.
2. Council by motion adopt Resolution No. 26-28 confirming the diagram and assessments for the annual levy of the City of Firebaugh’s Landscaping and Lighting Maintenance District No. 1 for Fiscal Year 2026-2027 and direct the Deputy City Clerk to file the annual Engineer’s Report with the County of Fresno, California.
BACKGROUND:
On March 16, 2026, Council by resolution designated Gouveia Engineering, Inc. as the Engineer of Work and directed the filing of the City of Firebaugh Citywide Landscape and Lighting Maintenance Assessment District (LLMD) No. 1 Preliminary Engineer’s Report for Fiscal Year 2026-2027.
On May 4, 2026, Council by resolution declared the intention to order improvements and levy and collect assessments for the City of Firebaugh Citywide Landscape and Lighting Assessment District No. 1 for Fiscal Year 2026-2027 and set the Public Hearing date for June 1, 2026.
DISCUSSION:
The Landscape and Lighting Act of 1972 requires that an annual review and updated Engineer’s Report be prepared to set Landscaping and Lighting Maintenance Assessment District rates each fiscal year. The Fiscal Year 2026-2027 assessments in the City of Firebaugh Citywide Landscaping and Lighting Maintenance Assessment District No. 1 Final Engineer’s Report will be assessed on the Fiscal Year 2026-2027 property tax roll. As a part of the process, the Landscaping and Lighting Act of 1972 requires that an Engineer’s Report must be filed, and a Public Hearing be held.
The Engineer’s Report for the LLMD contains a detailed description of the improvements being maintained, the boundaries of the Assessment District, and the proposed assessment for each property within the Assessment District and is on file with the Deputy City Clerk for review. No annexations of new property have occurred to the District over the past year.
FISCAL IMPACT:
It is anticipated the City of Firebaugh will collect approximately $68,596.76 from the City of Firebaugh Citywide Landscaping and Lighting Maintenance District No. 1 Assessments to cover estimated maintenance, utility and administration expenses for Fiscal Year 2026-2027.
ATTACHMENT:
Resolution No. 26- 28
Return to agenda
Page - 1 - of 3
RESOLUTION NO. 26-28
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FIREBAUGH CONFIRMING THE DIAGRAM AND ASSESSMENT OF ANNUAL LEVY FOR FISCAL YEAR 2026-2027 FOR LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Pursuant to the Landscaping and Lighting Act of 1972)
WHEREAS, pursuant to the Landscaping and Lighting Act of 1972 (Streets & Highways Code' 22500 et seq.) (the "Act"), the City Council of the City of Firebaugh declared its intention to form, conducted all proceedings to form and did form Landscaping and Lighting Maintenance District No. 1 of the City of Firebaugh (the "District"), and has thereafter levied and collected the first assessment and subsequent annual assessments for maintenance and operation of landscaping, street lighting and other permanent improvements which constitute a portion of the public street, sidewalk and drainage systems within the District (collectively, the "Improvements") and which provide direct special benefits to the various parcels assessed over and above benefits conferred on the public at large; and WHEREAS, the City Engineer has prepared and filed with the City Clerk a report entitled "Engineer's Report of the City of Firebaugh Landscape and Lighting Maintenance District No. 1, 2026-2027," dated May 2026 (the "Annual Levy Report"), copy attached, which Annual Levy Report contains a description of the existing Improvements in the District, the boundaries of the District and any zones therein, and the general location and proposed assessments on the assessable lots and parcels of land within the District; and WHEREAS, the City Engineer also has prepared and filed with the City Clerk maps of the boundaries of the District; and
WHEREAS, on May 4, 2026, Council adopted a resolution, "A RESOLUTION OF INTENTION OF THE
CITY COUNCIL OF THE CITY OF FIREBAUGH TO LEVY AND COLLECT THE ANNUAL ASSESSMENTS DISTRICT NO. 1 (Pursuant to the Landscaping and Lighting Act of 1972)”, whereby Council declared its intention to levy and collect the annual assessments for operation and maintenance of the Improvements within the District for the 2026-2027 fiscal year; and
WHEREAS, the amount of the assessments proposed in the Annual Levy Report for the 2026-2027 fiscal year, except those assessments on the lots and parcels of land within Zone A (Tract No. 5529), are the same or less than the amount of the District assessments in all previous fiscal years; and WHEREAS, the assessments on the lots and parcels within Zone A (Tract No. 5529) were proposed to increase by the change in the Consumer Price Index-U for the San Francisco Bay area as of December 2007 (the "CPI") over the December 2007 base year CPI, not to exceed three percent, as previously approved by a majority vote of the owners of the lots and parcels in Zone A voting in a land owner ballot proceeding on the issue of the assessment conducted on August 6, 2007, in accordance with Article XIIID of the California Constitution and Section 53753 of the California Government Code; therefore, the proposed assessments on the lots and parcels in Zone A for fiscal year 2026-2027 are not deemed increased for purpose of these proposed annual assessment proceedings; and WHEREAS, the assessments on the lots and parcels within Tract Nos. 6257, 6313, & 6314 were proposed to increase by the change in the Consumer Price Index-U for the San Francisco Bay area as of December 2021 (the "CPI") over the December 2021 base year CPI, not to exceed three percent, as previously approved by a majority vote of the owners of the lots and parcels Tract Nos. 6257, 6313, & 6314 voting in a land owner ballot proceeding on the issue of the assessment conducted on December 07, 2020, in accordance with Article XIIID of the California Constitution and Section 53753 of the California Government Code; therefore, the proposed assessments on the lots and parcels in Tract Nos. 6257, 6313, & 6314 for fiscal year 2026-2027 are not deemed increased for purpose of these proposed annual assessment proceedings; and
WHEREAS, the assessments on the lots and parcels within Tract No. 6252 were proposed to increase by the change in the Consumer Price Index-U for the San Francisco Bay area as of December 2021 (the "CPI") over the December 2021 base year CPI, not to exceed three percent, as previously approved by a majority vote of the owners of the lots and parcels Tract No. 6252 voting in a land owner ballot proceeding on the issue of the assessment conducted on March 01, 2021, in accordance with Article XIIID of the California Constitution and Section 53753 of the California Government Code; therefore, the proposed assessments on the lots and parcels in Tract No. 6252 for fiscal year 2026- - 2 -
2027 are not deemed increased for purpose of these proposed annual assessment proceedings; and WHEREAS, the proceeds of the assessments to be levied on the lots and parcels in the District will be used exclusively to finance the expenses for operation and maintenance of the Improvements for the 2026-2027 fiscal year, which operation and maintenance will provide direct special benefits to the various lots and parcels in the District, over and above the benefits conferred on the public at large; and WHEREAS, the amount of the assessment on each lot or parcel in the District is proportional to and no greater than the special benefits conferred on such lot or parcel from operation and maintenance of the Improvements described in the Annual Levy Report; and
WHEREAS, after notice by publication of the Resolution of Intention as required by the Act, the City Council conducted a public hearing and heard and considered all objections and protests to proposed assessments on all lots and parcels within the District for fiscal year 2026-2027;
THEREFORE, the City Council of the City of Firebaugh resolves finds and determines as follows:
1. The recitals, findings and determinations in the Resolution of Intention are hereby restated and confirmed. The recitals in the Resolution of Intention and in this resolution, above, are true and correct.
2. The map of the boundaries of the District, prepared by the City Engineer, is hereby approved.
3. The territories within the District, whose boundaries are set forth in the Annual Levy Report, are the territories directly and specially benefited, over and above the benefits conferred on the public at large, from operation and maintenance of the Improvements described in the Annual Levy Report.
4. The hearing on the annual levy of assessments in the District for fiscal year 2026-2027 was noticed and held in accordance with law.
5. The Annual Levy Report, including the diagram of the District and the assessment of the estimated costs of operation and maintenance of the Improvements contained in the Annual Levy Report, and each and every part of the Annual Levy Report, are finally adopted, confirmed and approved.
6. The assessment diagram showing the District and the lots and parcels of land within the District, all as contained in the Annual Levy Report, is finally approved and confirmed as the diagram of the lots and parcels within the District to be assessed to pay the costs of operation and maintenance of the Improvements described in the Annual Levy Report.
7. The assessment of the total amount of the costs and the individual assessments thereof on the lots and parcels within the District, in proportion to the direct special benefits to be conferred on each such lot or parcel from operation and maintenance of the Improvements, and of the expenses incidental thereto, as set forth in the Annual Levy Report, is finally approved and confirmed as the annual assessment for the 2026-2027 fiscal year to pay such costs.
8. The levy of the annual assessments within the District for fiscal year 2026-2027, as described in the Resolution of Intention and the Annual Levy Report, is hereby ordered.
9. The City Clerk is directed to record this resolution confirming the diagram and assessment for the annual levy for 2026-2027 of Assessment District No. 1 with the County of Fresno.
10. The Engineer of Work is directed to prepare and submit the levy of assessments to the Fresno County Auditor-Controller Treasurer-Tax Collector for placement on the Fiscal Year 2026-2027 secured property tax roll.
11. This resolution shall take effect immediately upon adoption. * * * * *
- 3 -
CERTIFICATION
The foregoing resolution was introduced and adopted at a regular meeting of the City Council of the City of Firebaugh held on the 1st Day of June, 2026, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTEST:
______________________________ ___________________________ Freddy Valdez, Mayor Rita Lozano, Deputy City Clerk
ATTEST:
I, hereby certify that the forgoing resolution was regularly introduced, passed and adopted at a regular meeting of the City Council of the City of Firebaugh this 1st day of June 2026.
Rita Lozano, Deputy City Clerk of the City of Firebaugh
GOUVEIA ENGINEERING
CITY OF FIREBAUGH
FRESNO COUNTY, CALIFORNIA
LANDSCAPING AND LIGHTING MAINTENANCE
DISTRICT NO. 1
ENGINEER'S REPORT
2026-2027
MAY 2026
790.02 - 2026 E.R. - 1
ENGINEER'S REPORT
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Pursuant to the Landscaping and Lighting Act of 1972)
The undersigned respectfully submits the enclosed report as directed by the City Council.
Dated: May 4, 2026
By
Mario B. Gouveia P.E., Engineer of Work
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment and Boundary Diagrams thereto attached was filed with me on the 4th day of May, 2026.
Ben Gallegos, City Manager, City of
Firebaugh, Fresno County, California
By____________________________
Ben Gallegos
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment and Boundary Diagrams thereto attached was approved and confirmed by the City Council of the City of Firebaugh, California, on the 1st day of June, 2026.
Ben Gallegos, City Manager, City of
Firebaugh, Fresno County, California
By______________________
Ben Gallegos
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment and Boundary Diagrams thereto attached was filed with the County Auditor of the County of Fresno pursuant to Section 22641 of the Streets and Highways Code.
Ben Gallegos, City Manager, City of
Firebaugh, Fresno County, California
By____________________________
Ben Gallegos
790.02 - 2026 E.R. - 2
ENGINEER'S REPORT
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Pursuant to the Landscaping and Lighting Act of 1972)
The undersigned, Engineer of Work for the Assessment District, City of Firebaugh, Fresno County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code (Landscaping and Lighting Act of 1972).
The improvements which are the subject of this report are briefly described as follows:
1. Storm Drainage Facilities
2. Landscape Maintenance
3. Lighting
4. Flood Control Levee
This report consists of six parts as follows:
PART A. Plans and Specifications and description of district formation.
PART B. An estimate of the cost of the improvements.
PART C. An assessment of the estimated cost of the improvements on each benefited parcel of land within the assessment district.
PART D. A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.
PART E. A list of the names and addresses of the owners of real property within this assessment district, as shown on the last equalized assessment roll for taxes, or as known to the Clerk.
The list is keyed to Exhibit C by assessment number.
PART F. Assessment and boundary diagrams showing all of the parcels of real property within this assessment district and the description of the Landscaping and Lighting Maintenance District No. 1 boundary. The Assessment Diagram is keyed to Part C by assessment number.
Respectfully submitted,
Engineer of Work
790.02 - 2025 A - 1
PART A
PLANS AND SPECIFICATIONS AND DISTRICT BOUNDARY
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Pursuant to the Landscaping and Lighting Act of 1972)
PLANS AND SPECIFICATIONS
The plans and specifications for the street landscaping and lighting and storm drainage improvements to be maintained are on file at the Public Works Department of the City of Firebaugh and are incorporated herein by reference.
DISTRICT FORMATION
WHEREAS, on October 1, 1990, the City Council of the City of Firebaugh directed inclusion of the storm drainage basin serving Tracts 4010 and 4060 in the landscaping and lighting maintenance district to provide funding to finance the improvement of said storm drainage basin and its maintenance; and WHEREAS, on December 5, 1991, the Planning Commission of the City of Firebaugh approved the Tentative Subdivision Map of Tract 4608, in the City of Firebaugh, County of Fresno, State of California, subject to the terms of the "Conditions of Approval," which provided for the annexation to the existing landscaping and lighting maintenance district to provide funds to the City for the maintenance of the public lighting within street rights-of-way and landscaping within a landscaping easement included as a part of said district; and
WHEREAS, on February 18, 1991, the City Council of the City of Firebaugh directed the inclusion of Hacienda Villa Apartments, for storm drainage purposes, in the landscaping and lighting maintenance district to provide funding to finance the improvement of said storm drainage basin and its maintenance; and
WHEREAS, on August 31, 1992, the City Council of the City of Firebaugh directed the inclusion of Tract No. 4459, Riverview Estates, for storm drainage purposes, in the landscaping and lighting district to provide funding to finance the improvement of said storm drainage basin and its maintenance; and WHEREAS, on August 2, 1993, the City Council of the City of Firebaugh directed the inclusion of Tract No. 4608, Riverview Estates #2, for storm drainage purposes, in the landscaping and lighting district to provide funding to finance the improvement of said storm drainage basin and its maintenance; and WHEREAS, on December 20, 1999, the City Council of the City of Firebaugh directed the inclusion of Tract No. 4850, Circa Del Rio, for storm drainage purposes, in the landscaping and lighting district to provide funding to finance the maintenance of lighting and landscaping and the improvement of said storm drainage basin and its maintenance; and
WHEREAS, on March 19, 2001, the City Council of the City of Firebaugh ordered annexation and the inclusion of Phase I Tract 4851, (Cerca Del Rio II), for the maintenance of the public lighting and other improvements within street rights-of-way and for storm drain purposes, in the landscaping and lighting district to provide funding to finance such improvements and their maintenance; and WHEREAS, on March 19, 2001, the City Council of the City of Firebaugh ordered annexation and inclusion of Phases II and III of Tract 4851 (Cerca Del Rio II), for the maintenance of the public lighting and other improvements within street rights-of-way and for storm drain purposes, in the landscaping and lighting district to provide funding for such improvements and their maintenance; and WHEREAS, on March 19, 2001, the City Council of the City of Firebaugh ordered annexation and inclusion of Parcel “A” of Parcel Map 94-1, for maintenance of the public lighting and other improvements within the street rights-of-way and for storm drain purposes, in the landscaping and lighting district to provide funding for such improvements and their maintenance; and
790.02 - 2025 A - 2
WHEREAS, on May 17, 2004 the City Council of the City of Firebaugh ordered annexation and inclusion of Tract 5202 (Cerca Del Rio III), for maintenance of the public lighting and other improvements within the street rights-of-way and for storm drain purposes, in the landscaping and lighting district to provide funding for such improvements and their maintenance; and
WHEREAS, on July 18, 2005, the City Council of the City of Firebaugh ordered annexation and inclusion of Tract No. 5367, for maintenance of the public lighting and other improvements within the street rights-ofway and for offsite storm drain purposes, in the landscaping and lighting district to provide funding for such improvements and their maintenance; and
WHEREAS, on September 19, 2005, the City Council of the City of Firebaugh ordered annexation and inclusion of Tract 5529, for maintenance of the public lighting and other improvements within the street rights-of-way, for storm drain purposes and for the maintenance of the flood control levee and flood wall in the landscaping and lighting district to provide funding for such improvements and their maintenance; and WHEREAS, the annual cost to maintain the Flood Control Levee, Flood Control Wall and Drainage Basin appurtenant to Tract 5529 will increase, therefore, the annual assessments for the maintenance of the Flood Control Levee should be increased in an amount consistent with a national consumer index inflation rate.
WHEREAS, on December 07, 2020, the City Council of the City of Firebaugh ordered annexation and inclusion of Tract No. 6257, 6313, and 6314, for maintenance of the public lighting and other improvements within the street rights-of-way and for offsite storm drain purposes, in the landscaping and lighting district to provide funding for such improvements and their maintenance; and WHEREAS, on March 1, 2021, the City Council of the City of Firebaugh ordered annexation and inclusion of Tract No. 6252, for maintenance of the public lighting and other improvements within the street rights-ofway and for offsite storm drain purposes, in the landscaping and lighting district to provide funding for such improvements and their maintenance.
790.02 - 2025 B - 1
PART B
ESTIMATE OF COST
CITY OF FIREBAUGH
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
ENGINEER'S COST ESTIMATE
2026-2027
ESTIMATE OF ASSESSMENT DISTRICT IMPROVEMENT COSTS (excluding Tract 5529, 6257, 6313, 6314, & 6252)
The estimate of Assessment District improvement costs for fiscal year 2026-2027 is as follows:
1. MAINTENANCE COSTS (Drainage Basins) $ 3,450.00
2. MAINTENANCE COST (Landscaping Valle de Paz) $ 18,760.00
3. STREET IMPROVEMENTS (Lighting)
a. COSTS AND MAINTENANCE $ 19,500.00
4. INCIDENTAL COSTS
a. LEGAL FEES $ 57.50
b. ENGINEERING FEES $ 2,000.00
c. DISTRICT ADMINISTRATIVE COSTS
d. COUNTY PROCESSING FEE $ 150.00
TOTAL COSTS $ 43,917.50
TOTAL COST TO ASSESSMENT $ 17,296.00
ESTIMATE OF ASSESSMENT DISTRICT IMPROVEMENT COSTS FOR TRACT 5529 (Valle del Sol) The estimate of Assessment District improvement costs for fiscal year 2026-2027 is as follows:
1. MAINTENANCE COSTS (Drainage Basins) $ 3,450.00
2. MAINTENANCE COST (Flood Control Levee) $ 18,760.00
3. STREET IMPROVEMENTS (Lighting)
a. COSTS AND MAINTENANCE $ 19,500.00
4. INCIDENTAL COSTS
a. LEGAL FEES $ 57.50
b. ENGINEERING FEES $ 2,000.00
c. DISTRICT ADMINISTRATIVE COSTS
d. COUNTY PROCESSING FEE $ 150.00
5. RESERVE FUND $
TOTAL COSTS $ 43,917.50
TOTAL COST TO ASSESSMENT $ 24,552.00
790.02 - 2025 B - 2
ESTIMATE OF ASSESSMENT DISTRICT IMPROVEMENT COSTS FOR TRACT 6257, 6313, & 6314 (Greystone Estates)
The estimate of Assessment District improvement costs for fiscal year 2026-2027 is as follows:
1. MAINTENANCE COSTS (Storm Drains) $ 1,457.23
2. MAINTENANCE COST (Landscape Maintenance)
a. ANNUAL LANDSCAPE MAINTENANCE & IMPROVEMENTS 4,211.45 b. GRAFITTI ABATEMENT OF DECORATIVE WALL 2,298.32
3. STREET IMPROVEMENTS (Lighting)
a. COSTS AND MAINTENANCE 1,896.11
4. INCIDENTAL COSTS
a. LEGAL FEES 45.96
b. ENGINEERING FEES 1,723.75
c. COUNTY PROCESSING FEE 114.91
d. CITY OVERHEAD AND ADMINISTRATION 574.58
TOTAL COSTS $ 12,322.31
TOTAL COST TO ASSESSMENT $ 12,321.86
ESTIMATE OF ASSESSMENT DISTRICT IMPROVEMENT COSTS FOR TRACT 6252 (Del Rio Estates) The estimate of Assessment District improvement costs for fiscal year 2026-2027 is as follows:
1. MAINTENANCE COSTS (Storm Drains) $ 378.19
2. MAINTENANCE COST (Landscape Maintenance)
a. ANNUAL LANDSCAPE MAINTENANCE & IMPROVEMENTS 8,085.06 b. GRAFITTI ABATEMENT OF DECORATIVE WALL 2,298.32
3. STREET IMPROVEMENTS (Lighting)
a. COSTS AND MAINTENANCE 1,206.62
4. INCIDENTAL COSTS
a. LEGAL FEES 45.96
b. ENGINEERING FEES 1,723.75
c. COUNTY PROCESSING FEE 114.91
d. CITY OVERHEAD AND ADMINISTRATION 574.58
TOTAL COSTS $ 14,427.39
TOTAL COST TO ASSESSMENT $ 14,426.90
PART C
ASSESSMENT ROLL
CITY OF FIREBAUGH
FRESNO COUNTY, CALIFORNIA
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 1
(TRACT NO. 4010)
1 6024 24 00726124 $35.00
2 6024 23 00726123 $35.00
3 6024 22 00726122 $35.00
4 6024 21 00726121 $35.00
5 6024 20 00726120 $35.00
6 6024 19 00726119 $35.00
7 6024 18 00726118 $35.00
8 6024 17 00726117 $35.00
9 6024 16 00726116 $35.00
10 6024 15 00726115 $35.00
11 6024 14 00726114 $35.00
12 6024 13 00726113 $35.00
13 6024 12 00726112 $35.00
14 6024 11 00726111 $35.00
15 6024 10 00726110 $35.00
16 6024 9 00726109 $35.00
17 6024 8 00726108 $35.00
18 6024 7 00726107 $35.00
19 6024 6 00726106 $35.00
20 6024 5 00726105 $35.00
21 6024 4 00726104 $35.00
22 6024 3 00726103 $35.00
23 6024 2 00726102 $35.00
24 6024 1 00726101 $35.00
65 6024 40 00727101 $35.00
66 6024 39 00727102 $35.00
67 6024 38 00727103 $35.00
68 6024 37 00727104 $35.00
69 6024 36 00727105 $35.00
70 6024 35 00727106 $35.00
71 6024 34 00727107 $35.00
72 6024 33 00727108 $35.00
73 6024 32 00727109 $35.00
74 6024 31 00727110 $35.00
75 6024 30 00727111 $35.00
76 6024 29 00727112 $35.00
77 6024 28 00727113 $35.00
78 6024 27 00727114 $35.00
79 6024 26 00727115 $35.00
80 6024 25 00727116 $35.00
81 6024 57 00727208 $35.00
82 6024 56 00727209 $35.00
83 6024 55 00727210 $35.00
84 6024 54 00726214 $35.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 2
85 6024 53 00726213 $35.00
86 6024 52 00726212 $35.00
87 6024 51 00726211 $35.00
88 6024 50 00726210 $35.00
89 6024 49 00726209 $35.00
90 6024 48 00726208 $35.00
91 6024 47 00726207 $35.00
92 6024 46 00726206 $35.00
93 6024 45 00726205 $35.00
94 6024 44 00726204 $35.00
95 6024 43 00726203 $35.00
96 6024 42 00726202 $35.00
97 6024 41 00726201 $35.00
98 6024 64 00727201 $35.00
99 6024 63 00727202 $35.00
100 6024 62 00727203 $35.00
101 6024 61 00727204 $35.00
102 6024 60 00727205 $35.00
103 6024 59 00727206 $35.00
104 6024 58 00727207 $35.00
(TRACT NO. 4060)
25 6024 22 00728123S $35.00
26 6024 21 00728122S $35.00
27 6024 20 00728121S $35.00
28 6024 19 00728120S $35.00
29 6024 18 00728119S $35.00
30 6024 17 00728118S $35.00
31 6024 16 00728117S $35.00
32 6024 15 00728116S $35.00
33 6024 14 00728115S $35.00
34 6024 13 00728114S $35.00
35 6024 12 00728113S $35.00
36 6024 11 00728112S $35.00
37 6024 10 00728111S $35.00
38 6024 9 00728110S $35.00
39 6024 8 00728109S $35.00
40 6024 7 00728108S $35.00
41 6024 6 00728107S $35.00
42 6024 5 00728106S $35.00
43 6024 4 00728105S $35.00
44 6024 3 00728104S $35.00
45 6024 2 00728103S $35.00
46 6024 1 00728102S $35.00
47 6024 40 00728218S $35.00
48 6024 39 00728217S $35.00
49 6024 38 00728216S $35.00
50 6024 37 00728215S $35.00
51 6024 36 00728214S $35.00
52 6024 35 00728213S $35.00
53 6024 34 00728212S $35.00
54 6024 33 00728211S $35.00
55 6024 32 00728210S $35.00
56 6024 31 00728209S $35.00
57 6024 30 00728208S $35.00
58 6024 29 00728207S $35.00
59 6024 28 00728206S $35.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 3
60 6024 27 00728205S $35.00
61 6024 26 00728204S $35.00
62 6024 25 00728203S $35.00
63 6024 24 00728202S $35.00
64 6024 23 00728201S $35.00
(TRACT NO. 4459)
105 6024 1 00729101S $35.00
106 6024 2 00729102S $35.00
107 6024 3 00729103S $35.00
108 6024 4 00729104S $35.00
109 6024 5 00729105S $35.00
110 6024 6 00729106S $35.00
111 6024 7 00729107S $35.00
112 6024 8 00729108S $35.00
113 6024 9 00729109S $35.00
114 6024 10 00729110S $35.00
115 6024 11 00729111S $35.00
116 6024 12 00729112S $35.00
117 6024 13 00729113S $35.00
118 6024 14 00729114S $35.00
119 6024 15 00729115S $35.00
120 6024 16 00729201S $35.00
121 6024 17 00729202S $35.00
122 6024 18 00729203S $35.00
123 6024 19 00729204S $35.00
124 6024 20 00729205S $35.00
125 6024 21 00729206S $35.00
126 6024 22 00729207S $35.00
127 6024 23 00729208S $35.00
128 6024 24 00729209S $35.00
129 6024 25 00729324S $35.00
130 6024 26 00729323S $35.00
131 6024 27 00729322S $35.00
132 6024 28 00729321S $35.00
133 6024 29 00729320S $35.00
134 6024 30 00729319S $35.00
135 6024 31 00729318S $35.00
136 6024 32 00729317S $35.00
137 6024 33 00729316S $35.00
138 6024 34 00729315S $35.00
139 6024 35 00729314S $35.00
140 6024 36 00729313S $35.00
141 6024 37 00729312S $35.00
142 6024 38 00729311S $35.00
143 6024 39 00729310S $35.00
144 6024 40 00729309S $35.00
145 6024 41 00729308S $35.00
146 6024 42 00729307S $35.00
147 6024 43 00729306S $35.00
148 6024 44 00729305S $35.00
149 6024 45 00729304S $35.00
150 6024 46 00729303S $35.00
151 6024 47 00729302S $35.00
152 6024 48 00729301S $35.00
HACIENDA VILLA APARTMENTS
153 6024 00730228 $2,356.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 4
(TRACT NO. 4608)
154 6024 1 00729210S $35.00
155 6024 2 00729211S $35.00
156 6024 3 00729212S $35.00
157 6024 4 00729213S $35.00
158 6024 5 00729214S $35.00
159 6024 6 00729215S $35.00
160 6024 7 00729216S $35.00
161 6024 8 00729217S $35.00
162 6024 9 00729218S $35.00
163 6024 10 00729117S $35.00
164 6024 11 00729118S $35.00
165 6024 12 00729119S $35.00
166 6024 13 00729120S $35.00
167 6024 14 00729121S $35.00
168 6024 15 00729122S $35.00
169 6024 16 00729123S $35.00
170 6024 17 00729124S $35.00
171 6024 18 00729125S $35.00
172 6024 19 00729126S $35.00
173 6024 20 00729127S $35.00
174 6024 21 00729128S $35.00
175 6024 22 00729129S $35.00
176 6024 23 00729130S $35.00
177 6024 24 00729131S $35.00
178 6024 44 00730227S $35.00
179 6024 43 00730226S $35.00
180 6024 42 00730225S $35.00
181 6024 41 00730224S $35.00
182 6024 40 00730223S $35.00
183 6024 39 00730222S $35.00
184 6024 38 00730221S $35.00
185 6024 37 00730220S $35.00
186 6024 36 00730219S $35.00
187 6024 35 00730218S $35.00
188 6024 34 00730217S $35.00
189 6024 33 00730216S $35.00
190 6024 32 00730215S $35.00
191 6024 31 00730214S $35.00
192 6024 30 00730213S $35.00
193 6024 29 00730212S $35.00
194 6024 28 00730211S $35.00
195 6024 27 00730210S $35.00
196 6024 26 00730209S $35.00
197 6024 25 00730208S $35.00
198 6024 24 00730207S $35.00
199 6024 23 00730206S $35.00
200 6024 22 00730205S $35.00
201 6024 4 00730204S $35.00
202 6024 3 00730203S $35.00
203 6024 2 00730202S $35.00
204 6024 1 00730201S $35.00
205 6024 14 00730108S $35.00
206 6024 15 00730107S $35.00
207 6024 16 00730106S $35.00
208 6024 17 00730105S $35.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 5
209 6024 18 00730104S $35.00
210 6024 19 00730103S $35.00
211 6024 20 00730102S $35.00
212 6024 21 00730101S $35.00
213 6024 5 00730117S $35.00
214 6024 6 00730116S $35.00
215 6024 7 00730115S $35.00
216 6024 8 00730114S $35.00
217 6024 9 00730113S $35.00
218 6024 10 00730112S $35.00
219 6024 11 00730111S $35.00
220 6024 12 00730110S $35.00
221 6024 13 00730109S $35.00
(TRACT NO 4851, PHASE I)
222 6024 1 00731101S $35.00
223 6024 2 00731102S $35.00
224 6024 3 00731103S $35.00
225 6024 4 00731104S $35.00
226 6024 5 00731105S $35.00
227 6024 6 00731106S $35.00
228 6024 7 00731107S $35.00
229 6024 8 00731108S $35.00
230 6024 9 00731109S $35.00
231 6024 10 00731110S $35.00
232 6024 11 00731111S $35.00
233 6024 12 00731112S $35.00
234 6024 13 00731113S $35.00
235 6024 14 00731114S $35.00
236 6024 15 00731115S $35.00
237 6024 16 00731116S $35.00
238 6024 17 00731117S $35.00
(TRACT NO. 4851, PHASE I)
239 6024 18 00731118S $35.00
240 6024 19 00731119S $35.00
241 6024 20 00731120S $35.00
242 6024 21 00731121S $35.00
243 6024 22 00731201S $35.00
244 6024 23 00731202S $35.00
245 6024 24 00731203S $35.00
246 6024 25 00731204S $35.00
247 6024 26 00731205S $35.00
248 6024 27 00731206S $35.00
249 6024 28 00731207S $35.00
250 6024 29 00731208S $35.00
251 6024 30 00731209S $35.00
252 6024 31 00731210S $35.00
253 6024 32 00731211S $35.00
254 6024 33 00731212S $35.00
255 6024 34 00731213S $35.00
256 6024 35 00731214S $35.00
257 6024 36 00731215S $35.00
258 6024 37 00731216S $35.00
259 6024 38 00731217S $35.00
260 6024 39 00731218S $35.00
261 6024 40 00731219S $35.00
262 6024 41 00731220S $35.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 6
(PORTION OF REMAINDER PARCEL, TRACT 4850)
263 6024 00725102S $1,284.00
(PARCEL MAP 94-1, PARCEL
“A”)
264 6024 00706222 $111.00
(TRACT NO. 4851, PHASE II)
265 6024 1 00731239S $35.00
266 6024 2 00731238S $35.00
267 6024 3 00731237S $35.00
268 6024 4 00731236S $35.00
269 6024 5 00731235S $35.00
270 6024 6 00731234S $35.00
271 6024 7 00731233S $35.00
272 6024 8 00731232S $35.00
273 6024 9 00731231S $35.00
274 6024 10 00731230S $35.00
275 6024 11 00731229S $35.00
276 6024 12 00731228S $35.00
277 6024 13 00731227S $35.00
278 6024 14 00731226S $35.00
279 6024 15 00731225S $35.00
280 6024 16 00731224S $35.00
281 6024 17 00731223S $35.00
282 6024 18 00731222S $35.00
283 6024 19 00731221S $35.00
284 6024 20 00731318S $35.00
285 6024 21 00731317S $35.00
286 6024 22 00731316S $35.00
287 6024 23 00731315S $35.00
288 6024 24 00731314S $35.00
289 6024 25 00731313S $35.00
290 6024 26 00731312S $35.00
291 6024 27 00731311S $35.00
292 6024 28 00731310S $35.00
293 6024 29 00731309S $35.00
294 6024 30 00731308S $35.00
295 6024 31 00731307S $35.00
296 6024 32 00731306S $35.00
297 6024 33 00731305S $35.00
298 6024 34 00731304S $35.00
299 6024 35 00731303S $35.00
300 6024 36 00731302S $35.00
301 6024 37 00731301S $35.00
(TRACT NO. 4851, PHASE III)
302 6024 1 00731335S $35.00
303 6024 2 00731334S $35.00
304 6024 3 00731333S $35.00
305 6024 4 00731332S $35.00
306 6024 5 00731331S $35.00
307 6024 6 00731330S $35.00
308 6024 7 00731329S $35.00
309 6024 8 00731328S $35.00
310 6024 9 00731327S $35.00
311 6024 10 00731326S $35.00
312 6024 11 00731325S $35.00
313 6024 12 00731324S $35.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 7
314 6024 13 00731323S $35.00
315 6024 14 00731322S $35.00
316 6024 15 00731321S $35.00
317 6024 16 00731320S $35.00
318 6024 17 00731319S $35.00
319 6024 18 00731411S $35.00
320 6024 19 00731410S $35.00
321 6024 20 00731409S $35.00
322 6024 21 00731408S $35.00
323 6024 22 00731407S $35.00
324 6024 23 00731406S $35.00
325 6024 24 00731405S $35.00
326 6024 25 00731404S $35.00
327 6024 26 00731403S $35.00
328 6024 27 00731402S $35.00
329 6024 28 00731401S $35.00
330 6024 29 00732101S $35.00
331 6024 30 00732102S $35.00
332 6024 31 00732103S $35.00
333 6024 32 00732104S $35.00
334 6024 33 00732105S $35.00
335 6024 34 00732106S $35.00
336 6024 35 00732107S $35.00
337 6024 36 00732108S $35.00
338 6024 37 00732207S $35.00
339 6024 38 00732206S $35.00
340 6024 39 00732205S $35.00
341 6024 40 00732204S $35.00
342 6024 41 00732203S $35.00
343 6024 42 00732202S $35.00
344 6024 43 00732201S $35.00
(TRACT 5202)
346 6024 1 00729155S $35.00
347 6024 2 00729154S $35.00
348 6024 3 00729153S $35.00
349 6024 4 00729152S $35.00
350 6024 5 00729151S $35.00
351 6024 6 00729150S $35.00
352 6024 7 00729149S $35.00
353 6024 8 00729148S $35.00
354 6024 9 00729147S $35.00
355 6024 10 00729146S $35.00
356 6024 11 00729145S $35.00
357 6024 12 00729144S $35.00
358 6024 13 00729143S $35.00
359 6024 14 00729142S $35.00
360 6024 15 00729141S $35.00
361 6024 16 00729140S $35.00
362 6024 17 00729139S $35.00
363 6024 18 00729138S $35.00
364 6024 19 00729137S $35.00
365 6024 20 00729136S $35.00
366 6024 21 00729135S $35.00
367 6024 22 00729134S $35.00
368 6024 23 00729133S $35.00
369 6024 24 00729132S $35.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 8
370 6024 25 00729414S $35.00
371 6024 26 00729413S $35.00
372 6024 27 00729412S $35.00
373 6024 28 00729411S $35.00
374 6024 29 00729410S $35.00
375 6024 30 00729409S $35.00
376 6024 31 00729408S $35.00
377 6024 32 00729407S $35.00
378 6024 33 00729406S $35.00
379 6024 34 00729405S $35.00
380 6024 35 00729404S $35.00
381 6024 36 00729403S $35.00
382 6024 37 00729402S $35.00
383 6024 38 00729401S $35.00
(TRACT 5367)
384 6024 1 00810030 $35.00
385 6024 2 00810031 $35.00
386 6024 3 00810032 $35.00
387 6024 4 00810033 $35.00
388 6024 5 00810034 $35.00
389 6024 6 00810035 $35.00
390 6024 7 00810036 $35.00
391 6024 8 00810037 $35.00
(TRACT 5529)
392 6024 1 00734101S $132.00
393 6024 2 00734102S $132.00
394 6024 3 00734103S $132.00
395 6024 4 00734104S $132.00
396 6024 5 00734105S $132.00
397 6024 6 00734106S $132.00
398 6024 7 00734107S $132.00
399 6024 8 00734108S $132.00
400 6024 9 00734109S $132.00
401 6024 10 00734110S $132.00
402 6024 11 00734111S $132.00
403 6024 12 00734112S $132.00
404 6024 13 00735501S $132.00
405 6024 14 00735502S $132.00
406 6024 15 00735503S $132.00
407 6024 16 00735504S $132.00
408 6024 17 00735505S $132.00
409 6024 18 00734113S $132.00
410 6024 19 00734114S $132.00
411 6024 20 00734115S $132.00
412 6024 21 00734116S $132.00
413 6024 22 00734117S $132.00
414 6024 23 00734118S $132.00
415 6024 24 00734119S $132.00
416 6024 25 00734120S $132.00
417 6024 26 00734121S $132.00
418 6024 27 00734122S $132.00
419 6024 28 00734123S $132.00
420 6024 29 00734124S $132.00
421 6024 30 00734125S $132.00
422 6024 31 00734126S $132.00
423 6024 32 00734127S $132.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 9
424 6024 33 00734128S $132.00
425 6024 34 00734129S $132.00
426 6024 35 00734130S $132.00
427 6024 36 00734131S $132.00
428 6024 37 00734132S $132.00
429 6024 38 00734133S $132.00
430 6024 39 00734134S $132.00
431 6024 40 00734135S $132.00
432 6024 41 00734136S $132.00
433 6024 42 00734137S $132.00
434 6024 43 00734138S $132.00
435 6024 44 00734201S $132.00
436 6024 45 00734202S $132.00
437 6024 46 00734203S $132.00
438 6024 47 00734204S $132.00
439 6024 48 00734205S $132.00
440 6024 49 00734206S $132.00
441 6024 50 00734207S $132.00
442 6024 51 00734208S $132.00
443 6024 52 00734209S $132.00
444 6024 53 00734210S $132.00
445 6024 54 00734211S $132.00
446 6024 55 00734212S $132.00
447 6024 56 00734213S $132.00
448 6024 57 00734214S $132.00
449 6024 58 00734215S $132.00
450 6024 59 00736001S $132.00
451 6024 60 00736002S $132.00
452 6024 61 00736003S $132.00
453 6024 62 00736004S $132.00
454 6024 63 00736005S $132.00
455 6024 64 00736006S $132.00
456 6024 65 00736007S $132.00
457 6024 66 00736008S $132.00
458 6024 67 00736009S $132.00
459 6024 68 00736010S $132.00
460 6024 69 00736011S $132.00
461 6024 70 00736012S $132.00
462 6024 71 00736013S $132.00
463 6024 72 00736014S $132.00
464 6024 73 00736015S $132.00
465 6024 74 00736016S $132.00
466 6024 75 00736017S $132.00
467 6024 76 00736018S $132.00
468 6024 77 00736019S $132.00
469 6024 78 00736020S $132.00
470 6024 79 00735101S $132.00
471 6024 80 00735102S $132.00
472 6024 81 00735103S $132.00
473 6024 82 00735104S $132.00
474 6024 83 00735105S $132.00
475 6024 84 00735601S $132.00
476 6024 85 00735602S $132.00
477 6024 86 00735603S $132.00
478 6024 87 00735604S $132.00
479 6024 88 00735605S $132.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 10
480 6024 89 00735606S $132.00
481 6024 90 00735607S $132.00
482 6024 91 00735608S $132.00
483 6024 92 00735609S $132.00
484 6024 93 00735610S $132.00
485 6024 94 00735611S $132.00
486 6024 95 00735612S $132.00
487 6024 96 00735613S $132.00
488 6024 97 00735614S $132.00
489 6024 98 00735615S $132.00
490 6024 99 00735616S $132.00
491 6024 100 00735617S $132.00
492 6024 101 00735618S $132.00
493 6024 102 00735619S $132.00
494 6024 103 00735620S $132.00
495 6024 104 00735621S $132.00
496 6024 105 00735622S $132.00
497 6024 106 00735623S $132.00
498 6024 107 00735624S $132.00
499 6024 108 00735625S $132.00
500 6024 109 00735626S $132.00
501 6024 110 00735627S $132.00
502 6024 111 00735628S $132.00
503 6024 112 00735629S $132.00
504 6024 113 00735630S $132.00
505 6024 114 00735631S $132.00
506 6024 115 00735206S $132.00
507 6024 116 00735207S $132.00
508 6024 117 00735208S $132.00
509 6024 118 00735209S $132.00
510 6024 119 00735210S $132.00
511 6024 120 00735201S $132.00
512 6024 121 00735202S $132.00
513 6024 122 00735203S $132.00
514 6024 123 00735204S $132.00
515 6024 124 00735205S $132.00
516 6024 125 00735308S $132.00
517 6024 126 00735309S $132.00
518 6024 127 00735310S $132.00
519 6024 128 00735311S $132.00
520 6024 129 00735312S $132.00
521 6024 130 00735313S $132.00
522 6024 131 00735314S $132.00
523 6024 132 00735315S $132.00
524 6024 133 00736039S $132.00
525 6024 134 00736040S $132.00
526 6024 135 00736041S $132.00
527 6024 136 00736042S $132.00
528 6024 137 00736043S $132.00
529 6024 138 00736044S $132.00
530 6024 139 00736045S $132.00
531 6024 140 00736046S $132.00
532 6024 141 00735301S $132.00
533 6024 142 00735302S $132.00
534 6024 143 00735303S $132.00
535 6024 144 00735304S $132.00
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 11
536 6024 145 00735305S $132.00
537 6024 146 00735306S $132.00
538 6024 147 00735307S $132.00
539 6024 148 00735401S $132.00
540 6024 149 00735402S $132.00
541 6024 150 00735403S $132.00
542 6024 151 00736047S $132.00
543 6024 152 00736048S $132.00
544 6024 153 00736049S $132.00
545 6024 154 00734401S $132.00
546 6024 155 00734402S $132.00
547 6024 156 00734403S $132.00
548 6024 157 00734404S $132.00
549 6024 158 00734405S $132.00
550 6024 159 00734406S $132.00
551 6024 160 00734305S $132.00
552 6024 161 00734306S $132.00
553 6024 162 00734307S $132.00
554 6024 163 00734308S $132.00
555 6024 164 00734309S $132.00
556 6024 165 00734301S $132.00
557 6024 166 00734302S $132.00
558 6024 167 00734303S $132.00
559 6024 168 00734304S $132.00
560 6024 169 00736021S $132.00
561 6024 170 00736022S $132.00
562 6024 171 00736023S $132.00
563 6024 172 00736024S $132.00
564 6024 173 00736025S $132.00
565 6024 174 00736026S $132.00
566 6024 175 00736027S $132.00
567 6024 176 00736028S $132.00
568 6024 177 00736029S $132.00
569 6024 178 00736030S $132.00
570 6024 179 00736031S $132.00
571 6024 180 00736032S $132.00
572 6024 181 00736033S $132.00
573 6024 182 00736034S $132.00
574 6024 183 00736035S $132.00
575 6024 184 00736036S $132.00
576 6024 185 00736037S $132.00
577 6024 186 00736038S $132.00
TRACT 6257
580 6024 1 00738001S $94.06
581 6024 2 00738002S $94.06
582 6024 3 00738003S $94.06
583 6024 4 00738004S $94.06
584 6024 5 00738005S $94.06
585 6024 6 00738006S $94.06
586 6024 7 00738007S $94.06
587 6024 8 00738008S $94.06
588 6024 9 00738009S $94.06
589 6024 10 00738010S $94.06
590 6024 11 00738011S $94.06
591 6024 12 00738012S $94.06
592 6024 13 00738013S $94.06
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 12
593 6024 14 00738014S $94.06
594 6024 15 00738015S $94.06
595 6024 16 00738016S $94.06
596 6024 17 00738017S $94.06
597 6024 18 00738018S $94.06
598 6024 19 00738019S $94.06
599 6024 20 00738020S $94.06
600 6024 21 00738021S $94.06
601 6024 22 00738022S $94.06
602 6024 23 00738023S $94.06
603 6024 24 00738024S $94.06
604 6024 25 00738025S $94.06
605 6024 26 00738026S $94.06
606 6024 27 00738027S $94.06
607 6024 28 00738028S $94.06
608 6024 29 00738029S $94.06
609 6024 30 00738030S $94.06
610 6024 31 00738031S $94.06
611 6024 32 00738032S $94.06
612 6024 33 00738033S $94.06
613 6024 34 00738034S $94.06
614 6024 35 00738035S $94.06
615 6024 36 00738036S $94.06
616 6024 37 00738037S $94.06
617 6024 38 00738038S $94.06
618 6024 39 00738039S $94.06
619 6024 40 00738040S $94.06
620 6024 41 00738041S $94.06
621 6024 42 00739001S $94.06
622 6024 43 00739002S $94.06
623 6024 44 00739003S $94.06
624 6024 45 00739004S $94.06
625 6024 46 00739005S $94.06
626 6024 47 00739006S $94.06
627 6024 48 00739007S $94.06
628 6024 49 00739008S $94.06
629 6024 50 00739009S $94.06
630 6024 51 00739010S $94.06
631 6024 52 00739011S $94.06
TRACT 6313
632 6024 53 00739014S $94.06
633 6024 54 00739015S $94.06
634 6024 55 00739016S $94.06
635 6024 56 00739017S $94.06
636 6024 57 00739018S $94.06
637 6024 58 00739019S $94.06
638 6024 59 00739020S $94.06
639 6024 60 00739021S $94.06
640 6024 61 00739022S $94.06
641 6024 62 00739023S $94.06
642 6024 63 00739024S $94.06
643 6024 64 00739025S $94.06
644 6024 65 00739026S $94.06
645 6024 66 00739027S $94.06
646 6024 67 00739028S $94.06
647 6024 68 00739029S $94.06
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 13
648 6024 69 00739030S $94.06
649 6024 70 00739031S $94.06
650 6024 71 00739032S $94.06
651 6024 72 00739033S $94.06
652 6024 73 00739034S $94.06
653 6024 74 00739035S $94.06
654 6024 75 00739036S $94.06
655 6024 76 00739037S $94.06
656 6024 77 00739038S $94.06
657 6024 78 00739039S $94.06
658 6024 79 00739040S $94.06
659 6024 80 00739041S $94.06
660 6024 81 00739042S $94.06
661 6024 82 00739043S $94.06
662 6024 83 00739044S $94.06
663 6024 84 00739045S $94.06
664 6024 85 00739046S $94.06
TRACT 6314
665 6024 86 00739049S $94.06
666 6024 87 00739050S $94.06
667 6024 88 00739051S $94.06
668 6024 89 00739052S $94.06
669 6024 90 00739053S $94.06
670 6024 91 00739054S $94.06
671 6024 92 00739055S $94.06
672 6024 93 00739056S $94.06
673 6024 94 00739057S $94.06
674 6024 95 00739058S $94.06
675 6024 96 00739059S $94.06
676 6024 97 00739060S $94.06
677 6024 98 00739061S $94.06
678 6024 99 00739062S $94.06
679 6024 100 00739063S $94.06
680 6024 101 00739064S $94.06
681 6024 102 00739065S $94.06
682 6024 103 00739066S $94.06
683 6024 104 00739067S $94.06
684 6024 105 00739068S $94.06
685 6024 106 00739069S $94.06
686 6024 107 00739070S $94.06
687 6024 108 00739071S $94.06
688 6024 109 00739072S $94.06
689 6024 110 00738044S $94.06
690 6024 111 00738045S $94.06
691 6024 112 00738046S $94.06
692 6024 113 00738047S $94.06
693 6024 114 00738048S $94.06
694 6024 115 00738049S $94.06
695 6024 116 00738050S $94.06
696 6024 117 00738051S $94.06
697 6024 118 00738052S $94.06
698 6024 119 00738053S $94.06
699 6024 120 00738054S $94.06
700 6024 121 00738055S $94.06
701 6024 122 00738056S $94.06
702 6024 123 00738057S $94.06
(Fiscal Year 2026-2027)
ASSESSMENT
DIAGRAM NUMBER CODE LOT NO.
ASSESSOR’S
PARCEL NUMBER
TOTAL
ASSESSMENT
790.02 - 2025 C - 14
703 6024 124 00738058S $94.06
704 6024 125 00738059S $94.06
705 6024 126 00738060S $94.06
706 6024 127 00738061S $94.06
707 6024 128 00738062S $94.06
708 6024 129 00738063S $94.06
709 6024 130 00738064S $94.06
710 6024 131 00738065S $94.06
TRACT 6252
711 6024 1 00740002 $162.10
712 6024 2 00740003 $162.10
713 6024 3 00740004 $162.10
714 6024 4 00740005 $162.10
715 6024 5 00740006 $162.10
716 6024 6 00740007 $162.10
717 6024 7 00740008 $162.10
718 6024 8 00740009 $162.10
719 6024 9 00740010 $162.10
720 6024 10 00740011 $162.10
721 6024 11 00740012 $162.10
722 6024 12 00740013 $162.10
723 6024 13 00740014 $162.10
724 6024 14 00740015 $162.10
725 6024 15 00740016 $162.10
726 6024 16 00740017 $162.10
727 6024 17 00740018 $162.10
728 6024 18 00740019 $162.10
729 6024 19 00740020 $162.10
730 6024 20 00740021 $162.10
731 6024 21 00740022 $162.10
732 6024 22 00740023 $162.10
733 6024 23 00740024 $162.10
734 6024 24 00740025 $162.10
735 6024 25 00740026 $162.10
736 6024 26 00740027 $162.10
737 6024 27 00740028 $162.10
738 6024 28 00740029 $162.10
739 6024 29 00740030 $162.10
740 6024 30 00740031 $162.10
741 6024 31 00740032 $162.10
742 6024 32 00740033 $162.10
743 6024 33 00740034 $162.10
DEL RIO PLACE APARTMENTS
744 6024 34 00740035 $9,077.60
790.02 - 2025 D - 1
PART D
METHOD OF APPORTIONMENT OF ASSESSMENT
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Pursuant to the Landscaping and Lighting Act of 1972)
Method of Assessment Spread
The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received. Costs are to be spread equally to each residential unit (RU) as follows:
(a) For 2026-2027, Tracts 4010, 4060, 4459, 4608, 4850, 5202, 5367, 4851 Phases I, II, III, Parcel “A”, Parcel “B” and Hacienda Villa Apartments have been completed and accepted by the City. The combined tracts consist of 390 lots or parcels. Each single-family residential lot is considered an assessable unit. The total square footage of each multiresidential lot is divided by 6,000 square feet to determine the number of assessable units for each multi-residential lot. There is a total of 387 single-family RU lots and 3 multiresidential lots consisting of 107.17 RU lots for a total of 494.17 RU assessable units, each of which benefit equally from the improvements maintained by this landscaping and lighting maintenance district.
(b) For 2026-2027, Tract 5529 has been completed and accepted by the City. The total number of RU lots in this subdivision is 186, each of which benefit equally from the improvements maintained by this landscaping and lighting maintenance district. (c) For 2026-2027, Tract 6257, 6313, & 6314 have been completed and accepted by the City.
The total number of RU lots in this subdivision is 131, each of which benefit equally from the improvements maintained by this landscaping and lighting maintenance district. (d) For 2026-2027, Tract 6252, Outlot “A” (Del Rio Place Apartments), and Outlot “B” (Public Park) have been completed and accepted by the City. Tract 6252 consists of 33 single family residental lots and Outlot “A” consists of 56 Muti-family units. The total number of RU lots in this subdivision is 89, each of which benefit equally from the improvements maintained by this landscaping and lighting maintenance district.
Computing Individual Assessment
(a) The total number of assessable units is 494.17 RU. The assessment will be $35.00 per RU for 2026-2027 due to the limitations of assessments below. The total calculated amount to be assessed for Fiscal Year 2026-2027 is $17,296.00 based on $35.00 multiplied by 494.17. This sentence does not apply to Tract 5529, 6257, 6313, 6314, & 6252. (b) Tract 5529 - The total number of assessable units is 186 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $43,917.50. The maximum allowable assessment increase is equal to the change in CPI and shall not exceed 3.0%. The change in the CPI for Fiscal Year 2025-2026 was 2.7%. Consequently, the total assessable cost of $43,917.50 will not be fully recovered through the FY 2026/2027 assessment since the maximum assessable amount is limited to the FY 2025/2026 assessment escalated by
2.7%, or $23,907.04 x 1.027, equaling $24,552.53. The assessment will be $132.00* per RU for 2026-2027 for a total of $24,552.00. This applies only to Tract 5529. (c) Tract 6257, 6313, & 6314 - The total number of assessable units is 131 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $12,322.31. The maximum allowable assessment increase is equal to the change in CPI and shall not exceed 3.0%.
The change in the CPI for Fiscal Year 2025-2026 was 2.7%. Consequently, the total assessable cost of $12,322.31 will be be fully recovered through the FY 2026/2027 assessment since the maximum assessable amount is limited to the FY 2025/2026 790.02 - 2025 D - 2
assessment escalated by 2.7%, or $11,998.35 x 1.027, equaling $12,322.31. The assessment will be $94.06* per RU for 2026-2027 for a total of $12,321.86. This applies only to Tract 6257, 6313, & 6314.
(d) Tract 6252 - The total number of assessable units is 89 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $14,427.39 The maximum allowable assessment increase is equal to the change in CPI and shall not exceed 3.0%. The change in the CPI for Fiscal Year 2025-2026 was 2.7%. Consequently, the total assessable cost of $14,427.39 will be fully recovered through the FY 2026/2027 assessment since the maximum assessable amount is limited to the FY 2025/2026 assessment escalated by
2.7%, or $14,048.09 x 1.027, equaling $14,427.39. The assessment will be $162.10* per RU for 2026-2027. This applies only to Tract 6252.
* Amount was rounded down one cent to conform to County Auditor requirements that the amount to be billed to the taxpayer must be an even amount (divisible by 2).
Limitations on Assessments
(a) Normally, the assessable costs may be revised upon preparation of the Engineer’s Report for each fiscal year for which assessments are to be levied and collected as provided for in the Landscaping and Lighting Act of 1972 (State Streets and Highways Code Section 22500) and Division 15 Part 2 as amended per Proposition 218; however, this assessment district was created utilizing a fixed assessment of $35.00 per assessable unit. This sentence does not apply to Tract 5529.
(b) This Subsection (b) only applies to Tract 5529. Assessments in each successive year are subject to an annual adjustment tied to the Consumer Price Index-U for the San Francisco Bay Area as of December of each succeeding year (the “CPI”), with a maximum annual CPI adjustment not to exceed 3%. The calculation of the change in the CPI shall use December 2006 as the base year CPI. In the event that the annual change in the CPI exceeds 3%, any percentage change in excess of 3% can be cumulatively reserved and can be added to the annual change in the CPI for years in which the CPI change is less than 3%. If the actual assessment rate for any given year is not increased by an amount equal to a minimum of 3% or the yearly CPI change plus any CPI change in previous years that was in excess of 3%, the maximum authorized assessment shall increase by this amount. In such event, the maximum authorized assessment shall be equal to the base year assessment as adjusted by the increase to the CPI, plus any and all CPI adjustments deferred in any and all prior years.
The increases in these assessments, according to the formula described above, was approved by a majority vote of the owners of the lots in Tract No. 5529 voting in a land owner ballot proceeding on the issue of the assessment conducted on August 6, 2007, in accordance with Article XIIID of the California Constitution and Section 53753 of the California Government Code.
The following table indicates the annual CPI changes since December 2006 as well as the changes to the assessment for previous years and this year.
Annual CPI CPI Change Fiscal Year
Assessment
Change
December 2006
December 2007 3.84% 2008-2009 3.00%
December 2008 0.02% 2009-2010 0.86%
December 2009 2.61% 2010-2011 0.00%
December 2010 1.52% 2011-2012 -1.43%
December 2011 2.9% 2012-2013 2.90%
December 2012 2.2% 2013-2014 -14.66%
December 2013 2.6% 2014-2015 2.65%
December 2014 2.7% 2015-2016 2.70%
December 2015 3.2% 2016-2017 3.00%
790.02 - 2025 D - 3
December 2016 3.5% 2017-2018 3.00%
December 2017 2.9% 2018-2019 2.90%
December 2018 3.9% 2019-2020 3.00%
December 2019 3.3% 2020-2021 3.00%
December 2020 1.7% 2021-2022 1.70%
December 2021 3.2% 2022-2023 3.00%
December 2022 5.6% 2023-2024 3.00%
December 2023 3.7% 2024-2025 3.00%
December 2024 2.4% 2025-2026 2.4%
December 2025 2.7% 2026-2027 2.7%
The maximum annual CPI adjustment is not to exceed 3%. In accordance with the foregoing limitations, the assessment for 2026-2027 will be $132.00 per RU. (c) This Subsection (c) only applies to Tract Tract 6257, 6313, & 6314. Assessments in each successive year are subject to an annual adjustment tied to the Consumer Price Index-U for the San Francisco Bay Area as of December of each succeeding year (the “CPI”), with a maximum annual CPI adjustment not to exceed 3%. The calculation of the change in the CPI shall use December 2021 as the base year CPI.
The increases in these assessments, according to the formula described above, was approved by a majority vote of the owners of the lots in Tract No 6257, 6313, & 6314 voting in a land owner ballot proceeding on the issue of the assessment conducted on December 07, 2020, in accordance with Article XIIID of the California Constitution and Section 53753 of the California Government Code.
Annual CPI CPI Change Fiscal Year
Assessment
Change
December 2021 3.2% 2022-2023 3.00%
December 2022 5.6% 2023-2024 3.00%
December 2023 3.7% 2024-2025 3.00%
December 2024 2.4% 2025-2026 2.4%
December 2025 2.7% 2026-2027 2.7%
The maximum annual CPI adjustment is not to exceed 3%. In accordance with the foregoing limitations, the assessment for 2026-2027 will be $94.06 per RU. (d) This Subsection (d) only applies to Tract 6252. Assessments in each successive year are subject to an annual adjustment tied to the Consumer Price Index-U for the San Francisco Bay Area as of December of each succeeding year (the “CPI”), with a maximum annual CPI adjustment not to exceed 3%. The calculation of the change in the CPI shall use December 2021 as the base year CPI.
The increases in these assessments, according to the formula described above, was approved by a majority vote of the owners of the lots in Tract No. 6252 voting in a land owner ballot proceeding on the issue of the assessment conducted on March 1, 2021, in accordance with Article XIIID of the California Constitution and Section 6252 of the California Government Code.
Annual CPI CPI Change Fiscal Year
Assessment
Change
December 2021 3.2% 2022-2023 3.00%
December 2022 5.6% 2023-2024 3.00%
December 2023 3.7% 2024-2025 3.00%
December 2024 2.4% 2025-2026 2.4%
December 2025 2.7% 2026-2027 2.7%
The maximum annual CPI adjustment is not to exceed 3%. In accordance with the foregoing limitations, the assessment for 2026-2027 will be $162.10 per RU. 790.02 - 2025 E - 1
PART E
PROPERTY OWNERS LIST
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Pursuant to the Landscaping and Lighting Act of 1972)
The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report. 790.02 - 2025 F - 1
PART F
ASSESSMENT DIAGRAM
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Pursuant to the Landscaping and Lighting Act of 1972)
The assessment and boundary diagrams for these proceedings, entitled “Assessment Diagram of City of Firebaugh Landscaping and Lighting Maintenance District No. 1” and “Boundary Diagram of City of Firebaugh Landscaping and Lighting Maintenance District No. 1” are on file in City Hall and attached hereto and made a part hereof and as amended to show new land divisions or annexations of new parcels to the district.
DESCRIPTION OF THE BOUNDARY
The exterior boundary of this District is shown on a map entitled, “Boundary Diagram of City of Firebaugh Landscaping and Lighting Maintenance District No. 1”, which is on file in City Hall and attached hereto and made a part hereof and as amended to show new land divisions or annexations of new parcels to the district. The District boundary is further described as follows:
A. Tract 4010, Valle De Paz, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 48 of Plats, at Page 22, Fresno County Records.
B. Tract 4060, Valle De Paz II, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 49 of Plats, at Page 49, Fresno County Records.
C. A parcel lying adjacent to a portion of the North side of Tract 4060, being more particularly described as follows:
Beginning at the most northerly corner of Lot 1 of Tract 4060, Valle De Paz II, in the City of Firebaugh, County of Fresno, thence north along the westerly right-of-way of Storey Road a distance of 115.00 feet to a point; thence west perpendicular to said right-of-way a distance of 335.00 feet to a point; thence South, parallel to said right-of-way a distance of 375.00 feet to a point on the northerly boundary of said Tract 4060; thence northerly along said northerly boundary to the most northerly corner of Lot 1, said point being the Point of Beginning.
D. Tract 4459, Riverview Estates, in the City of Firebaugh, County of Fresno, as recorded in Volume 54 of Plats at Pages 54 and 55, Fresno County Records.
E. Hacienda Villa Apartments:
Beginning at the Northeast corner of Parcel B according to the map entitled "Parcel Map No. 84-1 in the City of Firebaugh, County of Fresno, California," recorded in Book 42 of Parcel Maps at Page 80, Fresno County Records, said point being on the West line of a 60-foot street known as Storey Avenue; thence South 89°37'00" East 60.00 feet to the East line of Storey Avenue; thence along the East line of Storey Avenue North 00°23'00" East 160.00 feet to the True Point of Beginning; thence continuing along the East line of Storey Avenue North 00°23'00" East 535.00 feet; thence South 89°37'00" East 535.00 feet; thence South 00°23'00" West, 535.00 feet; thence North 89°37'00" West 535.00 feet to the True Point of Beginning.
G. Tract 4608, Riverview Estates, Phase II, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 56 of Plats, at Pages 26 and 27, Fresno County Records.
H. Tract 4850, Cerca Del Rio, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 63 of Plats, at pages 8 and 9, Fresno County Records. 790.02 - 2025 F - 2
H. Tract No. 4851, Phase 1, Cerca Del Rio II, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 64 of Plats at page 17, Fresno County Records.
I. Parcel “A” of Parcel Map 94-1, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 25 of Parcel Maps at page 57, Fresno County Records.
J. Parcel “B” being a portion of remainder Parcel as shown on the map of Tract No. 4850 as recorded in Volume 63 at pages 8 and 9, Fresno County Records.
K. Tract No. 4851, Phase II, Cerca Del Rio II, in the City of Firebaugh, County of Fresno, and State of California as recorded in Volume 64 of Plats at page 80, Fresno County Records.
L. Tract No. 4851, Phase III, Cerca Del Rio II, in the City of Firebaugh, County of Fresno, State of California, as recorded Volume 65 of Plats at page 12, Fresno County Records.
M. Tract 5202, Cerca Del Rio III, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 68 of Plats, at Pages 70 and 71, Fresno County Records.
N. Tract 5367, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 71 of Plats, at pages 59 and 60, Fresno County Records.
O. Tract 5529, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 78 of Plats, at pages 79 through 82, Fresno County Records.
All that real property situated in the west half of Section 20, Township 12 South, Range 14 East, Mount Diablo Base and Meridian, City of Firebaugh, County of Fresno, State of California, more partifularly described as follows:
P. Tract 6257, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 89 of Plats, at pages 49-51, Fresno County Records.
Q. Tract 6313, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 89 of Plats, at pages 4-6, Fresno County Records.
R. Tract 6314, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 90 of Plats, at pages 4-6, Fresno County Records.
All that real property situated in portions of Sections 19 & 20, Township 12 South, Range 14 East, Mount Diablo Base and Meridian, City of Firebaugh, County of Fresno, State of California, more partifularly described as follows:
S. Tract 6252, in the City of Firebaugh, County of Fresno, State of California, as recorded in Volume 89 of Plats, at pages 95-98, Fresno County Records.
Together with Outlot “A: of said Tract Map No. 6252.
790.02 - 2025
CLERK'S CERTIFICATION TO COUNTY AUDITOR
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Pursuant to the Landscaping and Lighting Act of 1972)
TO THE COUNTY AUDITOR OF THE COUNTY OF FRESNO:
I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment and boundary diagrams, for Assessment District No. 1, City of Firebaugh, confirmed by the City Council of the City of Firebaugh on the 1st day of June 2026, by its Resolution No. 2026-____.
The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.
Dated: _________________________
___________________________________
Ben Gallegos, City Manager
City of Firebaugh
[SEAL]
Apr 21, 2026 - 10:08am
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• • • City of Firebaugh - Assessment Diagram 1 of 24
CITY OF FIREBAUGH, FRESNO COUNTY
CALIFORNIA
DISTRICT No. 1 ASSESSMENT DIAGRAM
LANDSCAPING AND LIGHTING MAINTENANCE
NORTH
0 2000
SCALE IN FEET
SHEET 24
SHEET 2
SHEETS 19-23
SHEETS
8-15 SHEETS 16-18
SHEETS
3-7
"P" STREET
ALLEY 7TH STREET 8TH STREET
"P" STREET
Apr 21, 2026 - 10:08am
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• • • City of Firebaugh - Assessment Diagram 2 of 24
LEGEND
0 120
Parcel "A" SCALE IN FEET
N
0 100
SCALE IN FEET
TRACT No. 5367
N
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• • • City of Firebaugh - Assessment Diagram TRACT No. 5529 3 of 24 LEGEND
0 120
SCALE IN FEET
MATCH LINE (SEE SHEET 5)
WAY
STREET
OAK
DOGWOOD
BIRCH
DRIVE
MATCH LINE
(SEE SHEET 4) NORTH
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• • • City of Firebaugh - Assessment Diagram TRACT No. 5529 4 of 24 LEGEND
0 120
SCALE IN FEET MATCH LINE (SEE SHEET 5) ALDER WAY
MATCH LINE
(SEE SHEET 3)
NORTH
Apr 21, 2026 - 10:09am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 5529 5 of 24 LEGEND
0 120
SCALE IN FEET
MATCH LINE (SEE SHEET 7)
ALDER DRIVE WAY
STREET
ASH STREET
ELM BIRCH DOGWOOD
MAPLE STREET MATCH LINE
(SEE SHEET 6)
MATCH LINE
(SEE SHEET 6)
MATCH LINE (SEE SHEET 4)
NORTH
Apr 21, 2026 - 10:09am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 5529 6 of 24 LEGEND
0 120
SCALE IN FEET
MATCH LINE
(SEE SHEET 5)
CANAL
ROAD CYPRESS WAY
COURT SPRUCE
MAPLE STREET MATCH LINE (SEE SHEET 7)
HELM
NORTH
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• • • City of Firebaugh - Assessment Diagram TRACT No. 5529 7 of 24 LEGEND
0 120
SCALE IN FEET
MATCH LINE
(SEE SHEET 5)
ROAD
POPLAR WAY
WILLOW WAY STREET STREET ELM
HELM
SPRUCE CANAL
MATCH LINE (SEE SHEET 6)
NORTH
Apr 21, 2026 - 10:09am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 4851 8 of 24 LEGEND
0 120
SCALE IN FEET DODDERER STREET DIAZ STREET REV. KANTOR STREET
CLYDE FANNON DRIVE
MATCH LINE
(SEE SHEET 9) MATCH LINE (SEE SHEET 10)
NORTH
Apr 21, 2026 - 10:09am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 4851 9 of 24 LEGEND
0 120
SCALE IN FEET
DODDERER STREET
REV. KANTOR STREET NORTH MATCH LINE (SEE SHEET 8)
MATCH LINE
(SEE SHEET 10)
Apr 21, 2026 - 10:09am V:\COF\790\02\cad\planset\26-27\79002C-101-R.dwg • • • City of Firebaugh - Assessment Diagram TRACT No. 4851 10 of 24 LEGEND 0 120 SCALE IN FEET NORTH MATCH LINE (SEE SHEET 8)
(SEE SHEET 16)
MATCH LINE MATCH LINE (SEE SHEET 11)
CLYDE FANNON DRIVE MATCH LINE (SEE SHEET 12) RABE STREET MATCH LINE (SEE SHEET 9) Apr 21, 2026 - 10:09am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 5202 11 of 24 LEGEND
0 120
SCALE IN FEET
MANES STREET CLARK STREET
McCLAIN STREET CLYDE FANNON DRIVE NORTH MATCH LINE (SEE SHEET 12) (SEE SHEET 18) MATCH LINE
MATCH LINE
(SEE SHEET 13)
MATCH LINE
(SEE SHEET 10)
Apr 21, 2026 - 10:09am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 4608 12 of 24 LEGEND
0 120
SCALE IN FEET
SIERRAS LANE NORTH
MATCH LINE
(SEE SHEET 10) (SEE SHEET 11) MATCH LINE
MATCH LINE
(SEE SHEET 13) GOMES AVENUE
• • • City of Firebaugh - Assessment Diagram TRACT No. 4851 13 of 24 LEGEND 0 120 SCALE IN FEET BORBOA LANE NORTH Apr 21, 2026 - 10:09am V:\COF\790\02\cad\planset\26-27\79002C-101-R.dwg MILLER LANEMATCH LINE (SEE SHEET 14) MATCH LINE (SEE SHEET 12) (SEE SHEET 18)
MATCH LINE MATCH LINE (SEE SHEET 11) MATCH LINE (SEE SHEET 19) (SEE SHEET 20)
MATCH LINE
Apr 21, 2026 - 10:09am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 4850 14 of 24 LEGEND
0 120
SCALE IN FEET BORBON STREET GUERRA STREET
LOWE COURT NORTH (SEE SHEET 13) MATCH LINE (SEE SHEET 16) MATCH LINE
MATCH LINE
(SEE SHEET 15)
Apr 21, 2026 - 10:09am
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0 120
SCALE IN FEET
Fr. CRAIG STREET NORTH
MATCH LINE
(SEE SHEET 14)
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• • • City of Firebaugh - Assessment Diagram TRACT No. 6313 16 of 24 LEGEND
0 120
SCALE IN FEET
RABE STREET
DODDERER STREET NORTH
MATCH LINE
(SEE SHEET 18) (SEE SHEET 17) MATCH LINE
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• • • City of Firebaugh - Assessment Diagram TRACT No. 6314 17 of 24 LEGEND
0 120
SCALE IN FEET
EPPLER STREET
DON JULIAN STREET
NORTH
MATCH LINE
(SEE SHEET 17)
MATCH LINE
(SEE SHEET 18)
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• • • City of Firebaugh - Assessment Diagram TRACT No. 6257 18 of 24 LEGEND
0 120
SCALE IN FEET
MANES STREET
McCLAIN STREET GONZALES STREET LEDFORD STREET
BORBOA LANE NORTH (SEE SHEET 17) MATCH LINE
MATCH LINE
(SEE SHEET 16)
Apr 21, 2026 - 10:10am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 4850 19 of 24 LEGEND
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SCALE IN FEET
NOTES NORTH
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• • • City of Firebaugh - Assessment Diagram TRACT No. 4060 20 of 24 LEGEND
0 120
SCALE IN FEET
COURT POWERS
NORTH
MATCH LINE (SEE SHEET 22) MATCH LINE (SEE SHEET 23)(SEE SHEET 17) MATCH LINE NOTES
Apr 21, 2026 - 10:10am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 4060 21 of 24 LEGEND
0 120
SCALE IN FEET SABLAN AVENUE
NORTH MATCH LINE
(SEE SHEET 20) (SEE SHEET 22) MATCH LINE
Apr 21, 2026 - 10:10am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 4010 22 of 24 LEGEND
0 120
SCALE IN FEET VALLE DE PAZ AVENUE
LEYVA COURT
CARDIEL AVENUE
NORTH
MATCH LINE (SEE SHEET 20)
MATCH LINE
(SEE SHEET 23)
MATCH LINE
(SEE SHEET 21)
Apr 21, 2026 - 10:10am
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• • • City of Firebaugh - Assessment Diagram TRACT No. 4010 23 of 24 LEGEND
0 120
SCALE IN FEET
LEYVA AVENUE
NORTH (SEE SHEET 22) MATCH LINE
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COLORADO AVENUE
NORTH LYONS AVENUE CALAVERAS STREET
DIAZ LANE (FUTURE STREET) N. DOS PALOS AVENUE (SR-33)
PRELIMINARY BUDGET REPORT
TO: Mayor Freddy Valdez and Council Members
FROM: Pio Martin, Finance Director
DATE: June 1, 2026
SUBJECT: Preliminary Budget Report – COPS, Public Safety, Solid Waste, Sewer, Water Executive Summary
This report consolidates the preliminary budget proposals for five funds: Law Enforcement (COPS), Public Safety, Solid Waste, Sewer, and Water.
The Enterprise Funds (Water and Sewer) are performing within operational. The Solid Waste Fund is balanced on an incredibly thin margin, while the Law Enforcement and Public Safety funds are projecting structural deficits. However, these shortfalls are necessary, one-time capital infrastructure and equipment upgrades rather than operational overspending and are fully backed by healthy fund reserves.
FYE2027 Financial Overview
The table below centralizes the projected revenues, expenditures, and net impact across all five funds:
Fund Number &
Name
Total
Projected
Revenue
Total Projected
Salaries &
Expenses
Net Budget Position
(Surplus / Deficit)
Primary Funding Notes &
Mitigation
Fund 008: Law
Enforcement (COPS)
$102,400 $246,565 ($144,165) Deficit absorbed by standard reserves (over $200k available).
Fund 006: Public
Safety
$38,314 $61,000 ($22,686) Offset by $68k from Fire Impact Fee fund; backed by $100k
reserve.
Fund 080: Solid Waste $585,000 $584,908 $92 15% city administrative fee covers internal overhead.
Fund 040: Sewer $1,793,500 $1,696,831 $96,669 Healthy operational surplus pacing well ahead of expenses.
Fund 036: Water $2,329,500 $2,057,255 $272,245 Strong fiscal standing; high utility reliance noted.
TOTALS $4,848,714 $4,646,559 $202,155 Net Positive Combined Municipal Outpace
Return to agenda
Fund-by-Fund Detailed Breakdowns
1. Law Enforcement Fund (Fund 008)
• Financial Health: Projecting a net deficit of $144,165 for the upcoming year. The fund started with a healthy reserve balance of over $200,000 as of May 2026, meaning it will absorb the deficit completely and retain a remaining balance of over $55,000.
• Revenue: Totaling $102,400, driven largely by County of Fresno AB 3229 ($100,000) and minor interest income ($2,400).
• Expenditures: Totaling $246,565. Personnel costs (Department 4133) require $118,565. Capital/operating expenses require $128,000, which includes $120,000 to purchase two new vehicles and $8,000 to purchase four department computers.
2. Public Safety Fund (Fund 006)
• Financial Health: Projecting a net operational deficit of $22,686. This is easily mitigated by a secure reserve of over $100,000 (as of May 2026) and a strategic infusion of $68,000 from the Fire Impact Fee fund to offset capital demands. Revenue includes funding generated through Proposition 172/AB 2788 1/2-cent sales tax. • Revenue: Totaling $38,314, primarily through Public Safety Funds ($37,572) and Interest Income ($742). • Expenditures: Totaling $61,000, dedicated entirely to equipment upgrades:
o Fire (Dept 4140): $25,000 allocated for 3 sets of turnout gear ($15,000) and fire radio replacements ($10,000). o Police (Dept 4130): $36,000 allocated to procure 6 Mobile Data Terminals (MDTs) and replace 15 radios.
3. Solid Waste Fund (Fund 080)
• Financial Health: Projecting an extremely narrow positive net margin of $92. Because expenditures consume
99.98% of total revenue, any unbudgeted spike in operational costs (such as street sweeper repairs) will push this fund into a deficit.
• Revenue: Totaling $585,000. This is anchored by Solid Waste Service Revenue ($552,000, which reflects a 15% administrative retention fee processed from gross customer billings), a Street Sweeping Fee ($33,000), and Interest Income ($12,000).
• Expenditures: Totaling $584,908. This includes $69,208 for personnel costs and $515,700 for operations. The primary driver is a $480,000 direct pass-through contractual payment to Mid-Valley Disposal for city collection services. Maintenance, repairs, and administrative items account for the remaining operational balance.
4. Sewer Fund (Fund 040)
• Financial Health: Projecting a stable surplus of $96,669. Total revenues are comfortably outpacing operating, capital, and debt obligations.
• Revenue: Totaling $1,793,500, with Sewer Service Revenue providing the massive bulk of income at $1,690,000.
Remaining revenue is sourced from interest, lease of city property, waste discharge fees, and Toma-Tek service reimbursements.
• Expenditures: Totaling $1,696,831. Personnel and salary costs necessitate $673,750. General supplies, operations, and maintenance account for the remaining balance, highlighted by $148,350 for insurance, $100,000 for equipment repairs, and $77,000 for utilities. Capital outlay and debt service require $115,000 for equipment/vehicles and $176,388 for 16A Sewer debt principal and interest.
5. Water Fund (Fund 036)
• Financial Health: Proving to be the strongest individual fund, projecting a healthy operational surplus of $272,245. This proves the city's current water rate structure successfully sustains ongoing operating requirements, proactive infrastructure improvements, and debt commitments. • Revenue: Totaling $2,329,500, derived primarily from Water Service Revenue $2,200,000, supplemented by penalties/late fees $70,000 and interest income $40,000. • Expenditures: Totaling 2,057,255. Personnel costs are 695,853. Day-to-day operations utilize heavy expenditure on electricity and gas $250,000, highlighting a major variable cost vulnerability to shifting energy markets. Other key costs include $130,100 for treatment chemicals, $205,074 for general insurance, and $117,500 for continuous system infrastructure updates (including meter installations and line upgrades). Debt services and depreciation account for over $317,000.
FUND #: 008 Name: LAW ENFORCEMENT
FUND REVENUE REVENUE DESCRIPTION PROPOSED FYE2027
008 3301 INTEREST INCOME 2,400
008 3849 COUNTY OF FRESNO AB 3229 100,000
REVENUE TOTAL 102,400
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 008 4133 1000 SALARIES 74,185
008 4133 1010 FICA 5,675
008 4133 1013 PERS RETIREMENT 10,319
008 4133 1015 WKRS COMP 6,992
008 4133 1016 UNIFORM EXPENSE 1,000
008 4133 1025 MEDICAL INSURANCE 18,898
008 4133 1026 DENTAL INSURANCE 1,245
008 4133 1027 VISION INSURANCE 250
SALARIES TOTAL 118,565
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 008 4133 5005 COMPUTER 8,000
008 4133 5035 VEHICLE/EQUIP 120,000
EXPENSE TOTAL 128,000
SALARIES AND EXPENSES
TOTAL 246,565
REVENUE LESS
SALARY/EXPENSES (144,165)
FUND #: 006 Name: PUBLIC SAFETY
FUND REVENUE REVENUE DESCRIPTION PROPOSED FYE2027
006 3301 INTEREST INCOME 742
006 3530 PUBLIC SAFETY FUNDS 37,572
REVENUE TOTAL 38,314
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 006 4140 5002 EQUIPMENT 15,000
006 4140 5002 EQUIPMENT 10,000
006 4130 5002 EQUIPMENT 36,000
EXPENSE TOTAL 61,000
REVENUE LESS EXPENSES (22,686)
FUND #: 080 Name: SOLID WASTE
FUND REVENUE REVENUE DESCRIPTION PROPOSED FYE2027
80 3301 INTEREST INCOME 12,000
80 3555 SOLID WASTE SERVICE REVENUE 552,000
80 3575 STREET SWEEPING FEE 33,000
REVENUE TOTAL 585,000
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 80 4100 1000 SALARIES 42,194
80 4100 1002 WAGES/OTHER 2,841
80 4100 1010 FICA 3,445
80 4100 1013 PERS RETIREMENT 5,174
80 4100 1015 WKRS COMP 4,244
80 4100 1022 UNFUNDED LIABIL 2,511
80 4100 1025 MEDICAL INSURANT 7,243
80 4100 1026 DENTAL INSURANCE 398
80 4100 1027 VISION INSURANCE 114
80 4100 1028 MEDICAL RETIREE 1,043
SALARIES TOTAL 69,208
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 80 4100 2001 OFFICE SUPPLIES 3,800
80 4100 2005 POSTAGE & SHIP 6,000
80 4100 2502 INSURANCE 4,000
80 4100 2523 TELEPHONE 100
80 4100 2526 ELECTRICITY/GAS 2,000
80 4100 2539 INTERNET ACCESS 100
80 4100 3002 RNT/LEASE EQUIP 2,000
80 4100 3021 ST SWEEPER REPR 10,000
80 4100 3501 AUDIT FEES 500
80 4100 3502 ATTORNEY FEE'S 100
80 4100 3504 C/W SERVICE FEE 3,500
80 4100 3513 OTHER SERVICES 480,000
80 4100 3515 COMP SERV AGREEMENT 3,600
EXPENSE TOTAL 515,700
SALARIES AND EXPENSES TOTAL 584,908
REVENUE LESS SALARY/EXPENSES 92
FUND #: 040 Name: SEWER
FUND REVENUE REVENUE DESCRIPTION PROPOSED FYE2027
40 3301 INTEREST INCOME 32,500
40 3542 LEASE OF CITY PROPERTY 2,000
40 3546 MISCELLANEOUS REVENUE 500
40 3551 TOMA-TEK SERVICE/REPAIR REIMB. 60,000
40 3552 SEWER SERVICE REVENUE 1,690,000
40 3553 WASTE DISCHARGE FEES 8,500
REVENUE TOTAL 1,793,500
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 40 4013 1000 SALARIES 376,899
40 4013 1002 WAGES/OTHER 21,076
40 4013 1010 FICA 30,446
40 4013 1013 PERS RETIREMENT 44,924
40 4013 1015 WKRS COMP 37,507
40 4013 1022 UNFUNDED LIABIL 50,075
40 4013 1025 MEDICAL INSURAN 73,667
40 4013 1026 DENTAL INSURANC 6,469
40 4013 1027 VISION INSURANC 1,753
40 4013 1028 MEDICAL RETIREE 4,883
40 4013 1031 COUNCIL INS 26,051
SALARIES TOTAL 673,750
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 40 4013 2001 OFFICE SUPPLIES 7,200
40 4013 2005 POSTAGE & SHIP 8,500
40 4013 2006 MEDICAL SUPPLY 1,300
40 4013 2008 JANITORIAL SUPP 1,000
40 4013 2009 OPERATIONAL 1,200
40 4013 2011 PROTECT CLOTHNG 3,000
40 4013 2012 UNIFORM EXPENSE 2,800
40 4013 2013 GAS, OIL, LUBE 18,500
40 4013 2014 TIRES, BATT, AC 4,000
40 4013 2016 SAFETY EQUIP 600
40 4013 2017 CHEMICALS 37,000
40 4013 2501 ADVERTISEMENT 4,000
40 4013 2502 INSURANCE 148,350
40 4013 2503 DUES/FEES 78,500
40 4013 2504 REG/TUITION 1,400
40 4013 2505 TRANS & TRAVEL 1,200
40 4013 2506 MEETING EXP 800
40 4013 2523 TELEPHONE 4,300
40 4013 2526 ELECTRICITY/GAS 77,000
40 4013 2533 PROPERTY TAXES 250
40 4013 2536 ENVIR. MANDATES 1,000
40 4013 2539 INTERNET ACCESS 750
40 4013 2561 Office Furnitur 2,550
40 4013 3001 SMALL TOOLS 3,500
40 4013 3002 RNT/LEASE EQUIP 2,000
40 4013 3011 R&M VEHICLE 6,000
40 4013 3012 REPAIR EQUIP 100,000
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 40 4013 3013 REPAIR FACILTS 20,000
40 4013 3015 TOMATEK SYS/RPR 50,000
40 4013 3027 SEWER LINE RPR 10,000
40 4013 3501 AUDIT FEES 16,450
40 4013 3502 ATTORNEY FEE'S 13,000
40 4013 3504 C/W SERVICE FEE 4,000
40 4013 3506 ENGINEERING 20,000
40 4013 3511 LAB ANALYSIS 15,000
40 4013 3513 OTHER SERVICES 15,000
40 4013 3514 SERVICE AGRMNTS 12,000
40 4013 3515 COMP SERV AGRMT 15,000
40 4013 3518 PEST CONTROL 450
40 4013 3521 TRUSTEE FEE 3,500
40 4013 5003 EQUIP. PURCHASE 75,000
40 4013 5005 COMPUTER 2,500
40 4013 5035 VEHICLE/EQUIPT 40,000
40 4013 6042 16A SEWER INTER 91,388
40 4013 6043 16A SEWER PRINC 85,000
EXPENSE TOTAL 1,004,988
SALARIES AND EXPENSES TOTAL 1,681,831
REVENUE LESS SALARY/EXPENSES 96,669
FUND #: 036 Name: WATER
FUND REVENUE REVENUE DESCRIPTION PROPOSED FYE2027
36 3301 INTEREST INCOME 40,000
36 3520 PENALTIES/LATE FEES' 70,000
36 3546 MISCELLANEOUS REVENUE 200
36 3547 WATER SERVICE REVENUE 2,200,000
36 3550 WATER TURN ON FEE 2,800
36 3554 BACK FLOW PREVENTION PROGRAM. 1,500
36 3576 Water Service - Fire Hydrant 15,000
REVENUE TOTAL 2,329,500
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 36 4012 1000 SALARIES 372,275
36 4012 1002 WAGES/OTHER 22,497
36 4012 1005 OVERTIME 25,000
36 4012 1010 FICA 30,201
36 4012 1013 PERS RETIREMENT 44,855
36 4012 1015 WKRS COMP 37,205
36 4012 1022 UNFUNDED LIABIL 49,653
36 4012 1025 MEDICAL INSURANCE 75,251
36 4012 1026 DENTAL INSURANCE 6,230
36 4012 1027 VISION INSURANCE 1,752
36 4012 1028 MEDICAL RETIREE 4,883
36 4012 1031 COUNCIL INS 26,051
SALARIES TOTAL 695,853
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 36 4012 2001 OFFICE SUPPLIES 6,600
36 4012 2005 POSTAGE & SHIP 8,200
36 4012 2006 MEDICAL SUPPLY 1,200
36 4012 2008 JANITORIAL SUPP 1,400
36 4012 2009 OPERATIONAL 1,400
36 4012 2011 PROTECT CLOTHING 500
36 4012 2012 UNIFORM EXPENSE 2,400
36 4012 2013 GAS, OIL, LUBE 14,500
36 4012 2014 TIRES, BATT, AC 2,200
36 4012 2016 SAFETY EQUIP 100
36 4012 2017 CHEMICALS 130,100
36 4012 2501 ADVERTISEMENT 2,500
36 4012 2502 INSURANCE 205,074
36 4012 2503 DUES/FEES 19,600
36 4012 2504 REG/TUITION 5,500
36 4012 2505 TRANS & TRAVEL 600
36 4012 2506 MEETING EXP 1,100
36 4012 2519 TAX ON WELLS 5,000
36 4012 2523 TELEPHONE 4,800
36 4012 2526 ELECTRICITY/GAS 250,000
36 4012 2533 PROPERTY TAXES 200
36 4012 2539 INTERNET ACCESS 700
36 4012 2561 Office Furniture 2,550.00
36 4012 3001 SMALL TOOLS 5,200
FUND DEPARTMENT EXPENSE EXPENSE DESCRIPTION PROPOSED FYE2027 36 4012 3002 RENT/LEASE EQUIP 2,100
36 4012 3007 INSTALL WATER MT 40,000
36 4012 3011 R&M VEHICLE 4,700
36 4012 3012 REPAIR EQUIP 70,000
36 4012 3013 REPAIR FACULTY 7,000
36 4012 3020 WATER LINE REPR 16,100
36 4012 3501 AUDIT FEES 16,450
36 4012 3502 ATTORNEY FEE'S 16,200
36 4012 3504 C/W SERVICE FEE 6,100
36 4012 3506 ENGINEERING 12,000
36 4012 3511 LAB ANALYSIS 31,200
36 4012 3513 OTHER SERVICES 7,000
36 4012 3514 SERVICE AGREEMENTS 8,500
36 4012 3515 COMP SERV AGREEMENT 17,000
36 4012 3518 PEST CONTROL 400
36 4012 5003 EQUIP. PURCHASE 75,000
36 4012 5005 COMPUTER 2,500
36 4012 5035 VEHICLE/EQUIP 40,000
36 4012 6031 PRIN WRT BND 101,390
36 4012 6032 INT WTR BOND 12,900
36 4012 6040 16A WATER INTER 103,438
36 4012 6041 16A WATER PRINC 100,000
36 4012 6044 SOLAR INTEREST -
36 4012 6045 SOLAR PRINCIPAL -
EXPENSE TOTAL 1,361,402
SALARIES AND EXPENSES TOTAL 2,057,255
REVENUE LESS SALARY/EXPENSES 272,245
DEPUTY CITY CLERK-HR
STAFF REPORT
To: Honorable Mayor and Members of the City Council
From: Rita Lozano, Deputy City Clerk/HR
Date: June 1, 2026
Subject: Deputy City City/Administrative and HR Personnel Updates Overview
This report provides an update on current administrative projects and personnel-related activities.
Current Projects and Activities
• Personnel Records Management and Employment Records:
Updated and maintained personnel files, including revisions to City official records. Conducted routine preparation and filing of agendas and resolutions to ensure all records are current and compliant with City and State requirements. Assisted new hires with hiring packets, Employee status reports for new hires and employee increases, supported job recruitments, and responded to enrollment-related questions. Executed and distributed contracts pertain to city operations, grants, and agreements. Updated Employees for DMV records. Assisted with complaints. HR and Government Code research to address issues.
• Public Requests and Administrative Support:
Assisted in responding to 14 public records requests and provided administrative support for agenda preparation, meeting minutes, contracts, and related City Council documentation. • Training and Compliance:
Participated in the virtual meeting with the City Clerk’s Roundtable and assisted with registering staff for additional professional development, conferences, flights, and compliance-related trainings. • Other Events Activities:
Attended the following: Council Meetings May 4, 11 and 18. Dept. Head Meetings, Working on updating all grant files and compliance posters. Published, posted and mailed notices for three Public Hearing Notices.
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