Agenda packet, special meeting — Fowler City Council, May 3, 2022

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FOWLER CITY COUNCIL

SPECIAL MEETING

REVISED AGENDA
TUESDAY, MAY 3, 2022
6:00 P.M.

CITY COUNCIL CHAMBER
128 SOUTH 5TH STREET
FOWLER, CA 93625
Denotes Revisions
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En cumplimiento con la Acta de Americanos con Discapacidades si necesita asistencia o adaptaciones para acceder a las Cámaras del Concejo de la Ciudad o participar en esta reunión, comuníquese con el secretario de la ciudad al (559) 834-3113 x102. También puede ponerse en contacto con el secretario si necesita servicios de traducción. La notificación al menos 48 horas antes de la reunión permitirá a la Ciudad hacer arreglos razonables para garantizar la accesibilidad.

Consistent with Government Code 54953 as amended by AB 361, and City Council Resolution No. 2522, this meeting may be accessed by members of the public or City Council members via Zoom.

The telephone number and Zoom link listed below will provide access to the meeting via teleconference or video conference.
https://us06web.zoom.us/j/82433484873?pwd=dzRyTDlKTFM0cDhEOXdaSHd0NkQ0QT09 Telephone Number: (253) 215-8782
Meeting ID: 824 3348 4873

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Passcode: 312545
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Any writing or document that is a public record and provided to a majority of the City Council regarding an open session item on the agenda will be made available for public inspection at City Hall, in the City Clerk's office, during normal business hours. In addition, such writings and documents may be posted on the City's website at www.fowlercity.org.

1. Meeting Called to Order

2. Roll Call

3. Workshop to introduce the proposed FY 2022-23 budget – No action to be taken 3-A. Budget Overview by City Manager and Finance Director 3-B. Police Department
3-C. Fire Department
3-D. Community Development Department
3-E. Public Works Department
3-F. City Clerk and Human Resources
3-G. Senior and Recreation Programs
3-H. Capital Improvement Program
3-I. Position Authorization Resolution

4. ACCEPT a grant award of $2,073,450 from the State of California Department of Water Resources’ Small Community Drought Relief Program and authorize the City Manager to execute related documents.

5. Adjourn
CERTIFICATION: I, Angela Vasquez, Deputy City Clerk of the City of Fowler, California, hereby certify that the foregoing agenda was posted for public review on Friday, April 29, 2022.

Angela Vasquez
Angela Vasquez
Deputy City Clerk
May 3, 2022
Proposed Budget
Fiscal Year 2022-23

CITY OF FOWLER
Table of Contents
Elected Officials......................................................................................................................... 1 Personnel................................................................................................................................... 2 All Fund Chart............................................................................................................................ 6 Fund Sources ............................................................................................................................ 7 General Fund Revenues Chart................................................................................................... 8 General Fund Expenditures Chart…….……………………………………………………………………………….……9 GENERAL FUND ....................................................................................................................... 10  General Fund Detail......................................................................................................... 11  City Council...................................................................................................................... 22  Administration ................................................................................................................ 23  City Clerk/Human Resources........................................................................................... 24  Finance............................................................................................................................ 25  City Attorney ................................................................................................................... 26  General Government....................................................................................................... 27  Police Services................................................................................................................. 28  Fire Services .................................................................................................................... 29  Community Development Support.................................................................................. 30 o Planning Services................................................................................................. 30 o Building Services.................................................................................................. 31  Public Works Services...................................................................................................... 32 o Street Maintenance............................................................................................. 32 o Park Maintenance ............................................................................................... 33 o Animal Control..................................................................................................... 34  Recreation....................................................................................................................... 35  Senior Center .................................................................................................................. 36

SPECIAL REVENUE FUNDS ........................................................................................................... 37  Special Revenue Detail ................................................................................................... 38  200 ‐ Utility Users Tax Fund............................................................................................. 48  201 ‐ District Sales Tax Fund............................................................................................ 49  206 ‐ COPS Grant Fund.................................................................................................... 50  208 ‐ CARES (Covid 19) Fund ........................................................................................... 51  209 ‐ Recycle Grant Fund ................................................................................................ 52  210 ‐ Gas Tax Fund ......................................................................................................... 53  211 ‐ Traffic Congestion Relief Fund................................................................................ 54  212 ‐ ARPA Fund.............................................................................................................. 55  220 ‐ LTF Article 3 Fund................................................................................................... 56  225 ‐ LTF Article 8 Fund................................................................................................... 57  230 ‐ Measure C Fund ..................................................................................................... 58  235 – Road Maintenance Rehab Acct SB 1 Fund ............................................................. 59  236 ‐ Active transportation Program (ATP) ..................................................................... 60  237 ‐ Surface Transportation Block Grant (STBG)............................................................ 61  250 ‐ Community Development Block Grant Fund .......................................................... 62  710 ‐ AB1600 General Services Fund............................................................................... 63  720 ‐ AB1600 Law Enforcement Fund ............................................................................. 64  730 ‐ AB1600 Fire Fund ................................................................................................... 65  740 ‐ AB1600 Traffic Impact Fund ................................................................................... 66  750 ‐ AB1600 Parks Fund................................................................................................. 67  760 ‐ AB1600 Water Fund ............................................................................................... 68  765 ‐ AB1600 Ground Water Recharge Fund .................................................................. 69  770 ‐ AB1600 Sewer Fund ............................................................................................... 70  780 ‐ AB1600 Storm Drain Fund ..................................................................................... 71  790 ‐ Fire Station Building Fund ...................................................................................... 72  795 ‐ Cal Trans SR 99/Manning Fund............................................................................... 73  799 ‐ AB1600 Merced Signalization Fund........................................................................ 74 ENTERPRISE FUNDS ................................................................................................................. 75  Enterprise Detail ............................................................................................................. 76  500 ‐ Water Fund ............................................................................................................ 79  501 ‐ Water Well Maintenance Fund .............................................................................. 80  502 ‐ Groundwater Recharge CID Fund........................................................................... 81  503 ‐ TCP Fund ................................................................................................................ 82 DEBT SERVICE FUNDS .............................................................................................................. 83  Debt Service Detail ......................................................................................................... 84  320 ‐ Debt Service 88‐1 Fund ......................................................................................... 87  325 ‐ Assessment District 1993‐1 Debt Service Fund ...................................................... 88  326 ‐ Assessment District 1993‐1 Hospital Improvement Debt Service Fund.................. 89  327 ‐ Assessment District 1993‐1 Merced Street Improvement Debt Service Fund........ 90  329 ‐ Fire Station Bldg Debt Service Fund ....................................................................... 91  330 ‐ Assessment District 1994‐1 Debt Service Fund ...................................................... 92 SUCCESSOR AGENCY FUND ..................................................................................................... 93  Successor Agency Detail.................................................................................................. 94  850 ‐ Successor Agency Fund .......................................................................................... 95 PUBLIC FINANCING AUTHORITY FUND .................................................................................... 96  Public Financing Authority Detail .................................................................................... 97  900 ‐ Public Financing Authority Fund............................................................................. 98 CAPITAL IMPROVEMENT PROGRAM........................................................................................ 99 APPROPRIATION GANN LIMIT ............................................................................................... 102

CITY OF FOWLER
Proposed Annual Budget
Fiscal Year 2022‐2023
Elected Officials Term Expiration
Mayor Vacant 2022
Mayor Pro‐Tem Mark Rodriquez 2022
Councilmember Karnig Kazarian 2024
Councilmember Juan Mejia 2024
Councilmember Daniel Parra 2024
Submitted by
City Manager Wilma Quan
Finance Director Margarita Moreno
1 City of Fowler
City Manager
Police Chief
Sergeants &
Officers
Administrative
Assistant
Director of
Community Dev.

City Planner
(contract)
City Engineer
(contract)
Building Official
Community
Compliance
Officer
Admin. Assistant
Director of
Public Works
Public Works
Supervisor
Maint. Worker
3 FTE
Water Operator
3 FTE
Maint. Wkr I
2 FTE
Maint. Wkr I
1 FTE
Director of
Finance
Accounting
Technician
Account Clerk
Account Clerk
Admin. Assistant
City Clerk /
Human Resources
Senior /
Recreation Coord
Fire Chief
Volunteer Brigade
2 Classification FTE Primary Dept
City Manager 1.0 Administration
Deputy City Clerk 1.0 Clerk
Finance Director 1.0 Finance
Account Clerk 1.0 Clerk
Account Clerk 1.0 Finance
Administrative Assistant 1.0 Comm Dev
Administrative Assistant 1.0 Comm Dev
Accounting Technician 1.0 Finance
Police Secretary/Planning Assistant 1.0 Police
Community Development Director 1.0 Comm Dev
Building Official 1.0 Comm Dev
Police Chief 1.0 Police
Police Lieutenant 1.0 Police
Police Sergeant 2.0 Police
Police Officer 8.0 Police
Public Works Director 1.0 PW
Public Works Supervisor 1.0 PW
Maintenance Worker I 3.0 PW
Maintenance Worker II 1.0 PW
Maintenance Worker III 1.0 PW
Water Operator 3.0 PW
Senior Center/Recreation Coordinator 1.0 Recreation
*Full time positions

34.0 City of Fowler
Position Authorization Resolution*
Exhibit A
3 Salary & Benefits Cost Allocation
FY 2022-2023
GF GF GF GF GF GF GF GF GF GF GF Water Successor
Title Admin City Clerk Finance Police Fire St Maint Parks Plan Bldg Rec Sn Ctr Fund Agency *City Manager 70.0% 30.0%*City Clerk/Human Resources 55.0% 45.0%*Finance Director 41.0% 50.0% 9.0%*Accounting Technician 50.0% 50.0%Account Clerk 100.0%Account Clerk 90.0% 10.0%**Adminstrative Assistant 50.0% 25.0% 25.0%Community Development Director 40.0% 50.0% 10.0% Admin Asst (CSO/Code/Fire) 25.0% 25.0% 50.0%
Admin Asst(Planning/Water/Finance) 25.0% 25.0% 25.0% 25.0% Building Official 100.0%Public Work Director 40.0% 60.0%Maintenance Worker III 50.0% 50.0%Maintenance Worker II 50.0% 50.0%Maintenance Worker I 100.0%Maintenance Worker I 50.0% 50.0%Maintenance Worker I (Janitorial) 100.0% Maintenance Worker I (Water) 100.0%**Maintenance Worker I (Park Maint) 100.0%Water Operator (3) 100.0%Fire Chief/PW Supervisor 25.0% 25.0% 25.0% 25.0%Senior/Rec Coordinator 50.0% 50.0%Police Chief 100.0% Police Sergeant +5% POST (1) vacant (1) 100.0%
Police Officer + 2% POST (3) 100.0%Police Officer (5) 1 vacant 100.0%Police Officer Lieutenant vacant (1) 100.0%*New Cost Distribution**New Position 4 SALARY CLASSIFICATIONS & CORRESPONDING STEP PER POSITION FISCAL YEAR 2021‐2022
After COLA 2% Effective 3/1/2022 REV 3/15/2022

MONTHLY PAY

FULL TIME STEP STEP STEP STEP STEP

POSITION TITLE A B C D E
CITY MANAGER 15,356CITY CLERK/ASST PERSONNEL DIR 7,378 7,748 8,136 8,543 8,973 EXEC & HR ASST/DEP CITY CLERK 4,936 5,183 5,444 5,715 5,998 FINANCE DIRECTOR 8,035 8,437 8,860 9,300 9,766 ACCOUNT CLERK 3,247 3,412 3,578 3,760 3,945 ADMINISTRATIVE ASSISTANT 3,533 3,710 3,895 4,093 4,296 ACCOUNTING TECHNICIAN 4,708 4,945 5,194 5,452 5,726 SECRETARY/PLANNING ASSISTANT 3,810 4,001 4,200 4,411 4,632 COMMUNITY DEVELOPMENT DIRECTOR 7,817 8,207 8,619 9,049 9,501 BUILDING OFFICIAL 5,309 5,574 5,854 6,146 6,454 POLICE CHIEF + 5% POST 8,419 8,837 9,282 9,747 10,233 POLICE LIEUTENANT 5,449 5,720 6,007 6,310 6,623 POLICE LIEUTENANT + 5% POST 5,720 6,007 6,310 6,623 6,956 POLICE SERGEANT 4,700 4,937 5,183 5,444 5,716 POLICE SERGEANT + 2% POST 4,796 5,034 5,287 5,552 5,830 POLICE SERGEANT + 5% POST 4,937 5,183 5,444 5,716 5,999 POLICE CORPORAL 4,452 4,678 4,908 5,153 5,413 POLICE CORPORAL + 2% POST 4,543 4,769 5,009 5,258 5,522 POLICE CORPORAL + 5% POST 4,678 4,908 5,153 5,413 5,684 POLICE OFFICER 4,239 4,452 4,678 4,908 5,153 POLICE OFFICER + 2% POST 4,326 4,543 4,769 5,009 5,258 POLICE OFFICER + 5% POST 4,452 4,678 4,908 5,153 5,413 PUBLIC WORKS DIRECTOR 7,378 7,748 8,136 8,543 8,973 PUBLIC WORKS SUPERVISOR 5,444 5,716 5,999 6,302 6,617 MAINTENANCE WORKER I 3,037 3,191 3,354 3,519 3,695 MAINTENANCE WORKER II 3,412 3,578 3,760 3,945 4,142 MAINTENANCE WORKER III 4,029 4,232 4,443 4,666 4,898 WATER OPERATOR 4,257 4,471 4,693 4,930 5,177 SENIOR CENTER/RECREATION COORDINATOR 3,205 3,365 3,533 3,761 3,895 *City Manager salary set by city council approved employment agreement 5 General
Fund
44%
Special Revenue Funds
30%
Enterprise Funds
20%
Debt Service
Funds
2%
Public Financing
Authority
3% Successor Agency
1%
City of Fowler all funds
6 Funds
Estimated
Begnning
Balance 7/1/22 Revenue Operations Reimb. Debt Svcs. Capital Trnsf. In Trnsf. Out Total Uses Revenues
Over/(Under)
Expenditures
Estimated
Ending
Balance
6/30/23
101 General Fund 4,996,919 5,963,565 4,989,011 - - 188,000 746,015 16,800 5,939,826 23,739 5,020,658 Total General Fund 4,996,919 5,963,565 4,989,011 - - 188,000 746,015 16,800 5,939,826 23,739 5,020,658 Special Revenue Funds
200 Utility Users Tax 1,626,222 450,000 36,200 - 90,380 12,000 - 260,000 398,580 51,420 1,677,642 201 District Sales Tax 3,182,545 1,600,000 - - - 65,000 - 361,015 426,015 1,173,985 4,356,530 206 COPS Grant 381,569 125,000 - - - 65,000 125,000 190,000 (65,000) 316,569 209 Recyle Grant 6,500 5,000 5,000 - - - - - 5,000 - 6,500 210 Gas Tax 319,641 174,079 - - 90,800 90,800 83,279 402,920 211 Traffic Congestion Relief Fund-St Project (29,547) - - - - - - - - - (29,547) 212 AMERICAN RESCUE PLAN ACT 864,010 - - - - - - - - - 864,010 220 LTF Article 3 44,669 16,000 30,000 - - - - - 30,000 (14,000) 30,669 225 LTF Article 8 585,210 - - - - 618,000 - - 618,000 (618,000) (32,790) 230 Measure C 940,774 238,424 - - - 75,000 - - 75,000 163,424 1,104,198 235 Road Maintenance Rehab Acct 197,321 136,723 - - - - - - - 136,723 334,044 236 Active Transportation Plan (ATP) - 227,000 - - - 227,000 - - 227,000 - - 237 Surface Transportation Block (STBG) - 850,000 - - - 850,000 - - 850,000 - - 250 CDBG 790,247 45,000 - - - - - - - 45,000 835,247
710 AB1600 General Service 23,583 60,000 145,000 - - - - - 145,000 (85,000) (61,417) 720 AB1600 Law Enforcement 379,019 60,000 1,000 - - 135,000 - - 136,000 (76,000) 303,019 730 AB1600 Fire 336,902 80,000 70,000 - 52,380 - - - 122,380 (42,380) 294,522 740 AB1600 St Maint 164,131 80,000 - - - - - - - 80,000 244,131 750 AB1600 Parks 793,291 80,000 1,200 - - 3,000 - - 4,200 75,800 869,091 760 AB1600 Water 684,769 140,000 - - - - - - - 140,000 824,769 765 AB1600 Ground Water Recharge 55,030 50,000 - - - - - 50,000 50,000 - 55,030 770 AB1600 Sewer 1,868,883 80,400 - - - - - - - 80,400 1,949,283 780 AB1600 Storm Drain 371,345 80,000 125,000 - - - - - 125,000 (45,000) 326,345 790 Fire Station Bldg 194,069 - - - - - - - - - 194,069 795 Cal Trans SR 99/Manning 150 150 - - 150 300
799 AB1600 99/Merced Signalization 220,323 - - - - 220,323 Total Special Revenue Funds 14,000,656 4,577,776 413,400 - 142,760 2,050,000 - 886,815 3,492,975 1,084,801 15,085,457 Enterprise Funds
500 Water Utility 684,374 1,586,600 1,524,593 - 125,098 280,000 - - 1,929,691 (343,091) 341,283 501 Water Well Maintenance 1,236,972 113,000 - - - - - - - 113,000 1,349,972 502 Groundwater Recharge CID (92,811) 50,000 140,432 - - - 50,000 - 190,432 (140,432) (233,243) 503 TCP 828,470 602,000 - 600,000 600,000 2,000 830,470 Total Enterprise Funds 2,657,005 2,351,600 1,665,025 - 125,098 880,000 50,000 - 2,720,123 (368,523) 2,288,482 Debt Service Funds
320 Debt Service 88-1 240,245 34,663 - - - - - - - 34,663 274,908 325 AD 1993-1 Debt Svc (313,948) 77,698 - - 23,367 - - - 23,367 54,331 (259,617) 326 AD 1993-1 Hospital Improvement (114,600) 16,800 - 16,800 - (16,800) - 16,800 - (114,600) 327 AD 1993-1 Debt Svc Merced Street (603,400) 90,800 - 90,800 - (90,800) - 90,800 - (603,400) 329 Fire Station Bldg Debt Service 85,287 - - - - - - - - 85,287 330 AD 1993-1 Debt Svc Water Obligation (437,347) 154,300 600 - 155,876 - - 156,476 (2,176) (439,523) Total Debt Service Funds (1,143,763) 374,261 600 - 286,843 - (107,600) - 287,443 86,818 (1,056,945) Successor Agency Fund
850 Successor Agency 353,938 109,169 109,169 - - - - - 109,169 - 353,938 Total Successor Agency Fund 353,938 109,169 109,169 - - - - - 109,169 - 353,938 Financing Authority Fund
900 Public Financing Authority (PFA) 460,198 384,693 5,575 - 377,693 - - - 383,268 1,425 461,623 Total Financing Authority Fund 460,198 384,693 5,575 - 377,693 - - - 383,268 1,425 461,623 Grand Total 21,324,953 13,761,064 7,182,780 - 932,394 3,118,000 688,415 903,615 12,932,804 828,260 22,153,213 7 Unaudited Unaudited Adopted Proposed Proposed
Actual Actual Actual Budget Budget Budget
2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023

REVENUES
Property Taxes 563,543 763,938 1,114,998 928,250 932,881 933,250 VLF 632,549 1,070,999 791,623 807,700 839,738 824,700
Sales Tax 1,491,825 1,841,719 1,331,154 1,650,000 1,600,000 1,700,000 Transient Occupancy Tax 108,317 220,630 100,364 150,000 150,000 150,000 Licenses & Fees 632,543 486,643 809,430 677,200 969,349 807,200 Franchise Tax 331,881 364,905 345,146 387,200 419,666 387,200 Services & Fees 304,817 35,036 86,093 103,050 116,040 111,550 Fines 9,709 13,252 8,214 11,500 13,675 11,500
Use of Money & Property 36,167 28,307 13,321 14,500 14,500 14,500 Grants 232,010 22,613 18,992 205,800 205,800 253,000
Other Misc Revenues 36,729 87,233 169,030 120,650 304,726 24,650 Sales of Property 126,060 292,204 1,050 - - -
Transfer In - 50,000 - 722,887 722,887 746,015
Total General Fund Revenues 4,506,150 5,277,479 4,789,415 5,778,737 6,289,262 5,963,565 Property Tax

15.65%
VLF

13.83%
Sales Tax

28.51%
Transient
Occupancy
Tax

2.52%
Licenses &
Fees

13.54%
Franchise Tax

6.49%
Services & Fees

1.87%
Fines

0.19%
Use of Money
& Property

0.24%
Grants

4.24%
Other Misc
Revenues

0.41%
Transfer In

12.51%
General Fund Revenues
8 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023

EXPENSES
City Council 20,864 15,801 14,265 44,380 44,380 44,380
Administration 332,698 360,230 385,098 410,570 410,570 433,606 City Clerk 82,728 88,976 97,810 85,122 85,122 120,058
Finance 338,961 276,936 400,961 388,692 389,679 313,173 City Attorney 90,064 189,600 192,141 160,000 167,000 180,000 General Government 237,757 444,928 308,869 303,296 303,296 184,052 Police 1,678,036 1,822,386 1,689,001 2,103,049 2,101,549 2,055,723 Fire 89,544 103,724 156,330 248,058 247,058 213,802
Community Development 377,348 342,056 879,094 921,679 912,398 761,938 Public Works 621,221 713,534 737,602 816,372 819,372 1,337,810 Recreation 68,544 101,459 76,222 118,190 117,190 142,649 Senior Center 59,805 94,710 134,247 155,329 157,229 152,635 Total General Fund Expenses 3,997,570 4,554,340 5,071,640 5,754,737 5,754,843 5,939,826 9 GENERAL FUND
10 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023

GENERAL FUND REVENUES
3001 Current Secured Property Tax 484,052 664,028 517,899 570,000 570,000 570,000 3002 Current Unsecured Prop Tax 37,098 36,299 48,414 50,000 50,000 50,000 3003 Prior Year Secured Prop Tax 7,865 16,756 34,808 25,000 25,000 25,000 3004 Prior Year Unsecured Prop Tax 1,722 88 7,940 8,000 8,000 8,000 3007 Current Supp Prop-Sec 9,762 16,904 12,147 11,000 11,000 11,000 3008 Current Supp Prop-Unsec - - 238 250 250 250
3009 Prior Year Supp - 379 5,202 5,000 5,000 5,000
3011 Real Property Transfer 19,303 22,111 26,409 25,000 25,000 25,000 3013 Homeowners Exemption 3,741 7,373 7,732 4,000 4,000 4,000 3015 Tax Increment - 454,209 - 230,000 234,631 235,000
Total Taxes 563,543 763,938 1,114,998 928,250 932,881 933,250 3101 Animal License 436 66 28 100 100 100
3102 Building Permits 461,800 364,635 464,971 470,000 617,334 500,000 3103 Business License 31,840 27,891 30,124 31,000 34,846 31,000 3104 Business License Late Fees 196 305 566 600 600 600 3106 Encroachment Permits 37,811 24,139 11,953 15,000 15,000 15,000 3107 Plan Check Fee 82,900 48,464 192,019 100,000 240,969 200,000 3109 Transportation Permit 256 96 32 100 100 100
3110 Grading Permit 14,484 20,609 109,707 60,000 60,000 60,000 3112 SB1473 1,238 168 - 100 100 100
3114 Tobacco Health Permit 330 270 30 300 300 300
3120 SB1186-BusLic-State 1,252 - - - - -
Total Licenses & Permits 632,543 486,643 809,430 677,200 969,349 807,200 3201 Motor Vehicle Fines 1,402 11,467 7,325 8,000 8,000 8,000 3202 Court Fines 8,307 1,785 889 3,500 5,675 3,500
Total Fines & Forefeitures 9,709 13,252 8,214 11,500 13,675 11,500 3301 Interest Income 23,684 21,127 5,782 7,000 7,000 7,000 3302 Property Rental 12,483 7,180 7,539 7,500 7,500 7,500 Total Use of Money & Property 36,167 28,307 13,321 14,500 14,500 14,500 3401 Motor Vehicle Lic In Lieu - 50 4,734 4,700 4,700 4,700 3402 Sales Tax 1,491,825 1,841,719 1,331,154 1,650,000 1,600,000 1,700,000 3405 VLF Revenue 632,549 1,070,949 786,889 803,000 835,038 820,000 3407 Utility Tax 6,321 - - - - -
3408 Transient Occupancy Tax 108,317 220,630 100,364 150,000 150,000 150,000 3411 Franchise Fees Gas 18,367 - - 18,200 18,200 18,200 3412 Franchise Fees Cable 37,248 92,120 43,626 56,000 56,000 56,000 3413 Franchise Fees Electric 46,410 - 72,210 48,000 48,000 48,000 3414 Franchise Fees SKF Sewer 94,094 91,445 103,019 105,000 137,466 105,000 3415 Franchise Fees Waste Mgmt 129,441 181,340 126,291 160,000 160,000 160,000 Total Sales Tax & Franchise Fees 2,564,572 3,498,253 2,568,287 2,994,900 3,009,404 3,061,900 3502 Special Police Fees 7,751 4,779 7,986 5,000 5,000 5,000 3503 Animal Shelter 30 - - - - -
3504 Weed Control/Lot Cleaning - - 275 - - -
3506 Recreation Fees 6,464 3,019 - 6,500 6,500 6,500
3507 Inspection Fees 6,198 8,065 6,417 7,000 7,000 7,000 3515 Planning Fees 259,439 6,534 33,347 65,000 65,000 65,000 3518 Bad Check Fee 10 - - 50 50 50
3523 Park Maintenance Fees 10,176 3,405 16,333 2,000 2,000 2,000

CITY OF FOWLER

GENERAL FUND
FISCAL YEAR 2022-2023
11 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 3526 Engineering Fees 640 160 - - - -
3528 Gen Plan Update Fees 2,533 1,675 13,706 11,500 24,490 20,000 3529 Site Plan Review Fees 11,576 7,399 8,029 6,000 6,000 6,000 Total Charges for Services 304,817 35,036 86,093 103,050 116,040 111,550 3609 Senior Lunch Program 2,004 2,079 37 1,000 1,000 1,000 3611 FMAAA Grant (3,360) - - - - -
3612 Public Safety 9,668 13,403 11,200 12,000 12,000 12,000 3615 COPS (104,588) - - - - -
3629 Street Project Revenue - - 7,755 111,800 111,800 - 3640 Grant Revenue SJVAPCD - - - - - 60,000
3640 Grant Revenue - - - 1,000 1,000 -
3640 Prop 68 Grant Revenue - - - - - 180,000
3650 CDBG Program Income 328,286 7,131 - - - -
3660 Other Grant Revenue-planning - - - 80,000 80,000 - Total Grants 232,010 22,613 18,992 205,800 205,800 253,000 3701 Donations 6,190 1,839 10,500 4,000 2,000 2,000
3702 Volunteer Fire Donations - - - 1,000 1,000 -
3705 Insurance Recovery 106 - - - - -
3706 Misc Revenues 5,597 5,477 1,346 31,500 217,576 1,500 3707 POST Reimb 5,369 11,815 159 1,600 1,600 600
3708 Misc Refunds 18,195 67,403 147,939 80,500 80,500 500 3709 Other Reimbursements 1,272 699 9,086 2,000 2,000 20,000 3711 Cash Over/(Short) - - - 50 50 50
3712 Sale of Property 126,060 292,204 1,050 - - -
Total Misc Revenue 162,789 379,437 170,080 120,650 304,726 24,650 3900 UUT Transfer In General FB - - - 85,525 85,525 -
3900 COPS Transfer In - - 125,000 125,000 125,000
3900 District Sales Tax Transfer In UAL CalPers - - - 322,562 322,562 361,015 3900 UUT Transfer In for Recreation - - - 60,000 60,000 60,000 3900 UUT Transfer In for Parks Maint - - - - - 70,000
3900 UUT Transfer In for Parks Maint - 50,000 - 59,800 59,800 60,000 3900 UUT Transfer in for Sr Cit Program - - - 70,000 70,000 70,000 Total Transfer In - 50,000 - 722,887 722,887 746,015
TOTAL GENERAL FUND REVENUES 4,506,150 5,277,479 4,789,415 5,778,737 6,289,262 5,963,565

GENERAL FUND EXPENDITURES
City Council 6010
Wages and Benefits
5020 Salary - Part Time 9,506 10,370 10,370 10,370 10,370 10,370 5080 Employee Benefits 737 - - - -
5081 Tax & Allow - 792 792 900 900 900
5087 W/C Insurance - 92 - - - -
Total Wages and Benefits 10,243 11,254 11,162 11,270 11,270 11,270 Maintenance and Operation
5100 Office Expense 142 115 116 50 50 50
5105 Meal Expense - 543 261 - - -
5110 Special Dept Expense 2,154 188 2,009 6,000 6,000 6,000 5111 COVID 19 - 30 - - - -
5121 Supplies - 163 199 - - -
5130 Clothing Expense - 123 - - - -
5150 Contingency - - - 9,000 9,000 9,000
5160 Communications - 15 45 60 60 60
5190 Maint Struct Impr Grounds - - - 500 500 500
5220 Professional Services 5,660 150 - 5,000 5,000 5,000 12 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 5250 Memberships & Dues 2,080 759 99 2,500 2,500 2,500
5260 Conferences & Meetings 585 2,461 374 10,000 10,000 10,000 Total Maintenance and Operation 10,621 4,547 3,103 33,110 33,110 33,110 Total City Council 20,864 15,801 14,265 44,380 44,380 44,380 Administration 6020
Wages and Benefits
5010 Salary - Full Time 158,215 174,161 181,838 171,082 171,082 197,841 5020 Salary - Parttime - - - 1,000 1,000 -
5080 Employee Benefits 37,365 70 - - - -
5081 Tax & Allow - 13,389 14,038 15,229 15,229 15,690
5082 CalPERS - 23,413 28,138 26,760 26,760 33,067
5083 CalPERS UAL 21,906 20,708 22,646 29,611 29,611 43,081 5084 Health Insurance - 12,070 7,494 21,817 21,817 33,456 5087 Workers Comp - 2,411 2,432 3,221 3,221 3,371
Total Wages and Benefits 217,486 246,222 256,586 268,720 268,720 326,506 Maintenance and Operation
5100 Office Expense 327 1,578 4,155 2,100 2,100 2,100
5104 Site/Program Supply - 267 - - - -
5105 Meal Expense 74 44 108 - - -
5110 Special Dept Expense 13,343 149 2,938 13,000 13,000 10,000 5111 Covid Expense - - 17,458 - -
5121 Supplies - 2,259 2,485 2,000 2,000 2,000
5140 Advertising/Promotion - 373 284 - - -
5150 Publications/Legal Notice 2,645 1,675 2,427 2,000 2,000 2,000 5160 Communications 16,940 22,762 13,848 20,000 20,000 20,000 5170 Utilities 579 3,154 466 - - -
5175 Postage 1,207 806 3,318 1,500 1,500 1,500
5176 Permits Fees 435 8,749 4,198 - - -
5180 Rents & Leases 7,357 680 885 9,000 9,000 9,000
5182 Equipment Rent/Leases - 9,063 5,364 - - 500
5185 Janitorial Materials/Maint - 3,453 3,191 1,750 1,750 2,000 5190 Maint Struct Impr Grounds - 7,659 - 2,500 2,500 2,500 5200 Equipment Maintenance - 2,153 1,582 - - -
5205 Vehicle Maintenance 2,413 2,403 681 2,500 2,500 1,500 5210 Gasoline/Diesel Fuel 376 774 464 500 500 500
5220 Professional Services 56,519 20,491 37,557 70,000 70,000 40,000 5230 Computer Support Services 816 3,999 7,939 - - -
5240 Insurance 25 225 353 - - -
5250 Memberships & Dues 6,023 16,832 7,795 7,000 7,000 7,000 5260 Conferences & Meetings 2,316 1,959 779 5,000 5,000 5,000 5300 Education/Training 348 - 139 3,000 3,000 1,500
5620 Legal 250 - 9,807 - - -
5621 Financial Services - 21 - - - -
Total Maintenance and Operation 111,993 111,528 128,221 141,850 141,850 107,100 Capital Expenditures
5705 Buildings - (56) - - - -
5715 Equipment 3,219 2,536 291 - - -
Total Capital Expenditures 3,219 2,480 291 - - -
Total Administration 332,698 360,230 385,098 410,570 410,570 433,606 City Clerk/Human Resources 6025
Wages and Benefits
5010 Salary - Full Time 57,013 64,126 63,652 36,980 36,980 52,822 13 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 5030 Salary - Overtime 144 - - - - -
5080 Employee Benefits 8,587 - - - - -
5081 Tax & Allow - 4,927 4,821 3,442 3,442 12,003
5082 CalPERS - - 1,083 8,002 8,002 3,136
5083 CalPERS UAL 5,488 9,227 10,487 8,056 8,056 366
5084 Health Insurance - 4,614 3,599 5,534 5,534 23,034
5087 Workers Comp - 308 289 308 308 397
Total Wages and Benefits 71,232 83,202 83,931 62,322 62,322 91,758 Maintenance and Operation
5100 Office Expense - 62 15 150 150 150
5110 Special Dept Expense 7,385 - 4,221 2,500 2,500 8,000 5150 Publications/Legal Notices 444 1,626 2,280 1,500 1,500 1,500 5160 Communications - - 383 750 750 750
5200 Equipment Maintenance 106 - - - - -
5220 Professional Services 1,338 1,432 3,453 10,000 10,000 10,000 5230 Computer Support Services - 827 2,021 - - -
5250 Memberships & Dues 370 325 90 400 400 400
5260 Conferences & Meetings 914 1,002 - 2,500 2,500 2,500 5300 Education/Training 939 500 1,025 5,000 5,000 5,000 Total Maintenance and Operation 11,496 5,774 13,488 22,800 22,800 28,300 Capital Expenditures
5715 Equipment - - 391 - - -
Total Capital Expenditures - - 391 - - -
Total City Clerk 82,728 88,976 97,810 85,122 85,122 120,058 Finance 6030
Wages and Benefits
5010 Salary - Full Time 116,544 134,781 148,438 100,751 100,751 93,980 5020 Salary - Part Time - - - 1,000 1,000 1,000
5030 Salary - Overtime - - - - - -
5080 Employee Benefits 37,335 (70) - - - -
5081 Tax & Allow - 14,331 13,564 9,365 9,365 8,724
5082 CalPERS - 12,041 13,522 17,583 17,583 18,911
5083 CalPERS UAL 14,347 8,840 9,718 35,306 35,306 41,417 5084 Health Insurance - 7,479 6,500 11,970 11,970 14,551 5087 Workers Comp - 1,512 1,189 1,617 1,617 1,490
Total Wages and Benefits 168,226 178,914 192,931 177,592 177,592 180,073 Maintenance and Operation
5100 Office Expense 191 259 1,540 1,500 1,500 1,500
5110 Special Dept Expense 711 - (46) 500 500 500
5121 Supplies - 242 110 100 100 100
5160 Communications - - 4,020 3,500 3,500 3,500
5175 Postage 23 72 300 - - -
5182 Equipment Rent/Leases - 10 2,357 - - -
5200 Equipment Maintenance 106 - - - - -
5220 Professional Services 147,119 28,737 111,028 176,000 176,000 90,000 5230 Computer Support Services 13,762 40,301 40,765 26,000 26,000 26,000 5240 Insurance 250 225 353 - - -
5250 Memberships & Dues 110 110 160 500 500 500
5260 Conferences & Meetings 21 25 848 3,000 3,000 5,000 5300 Education/Training 42 35 1,440 - - 5,000
5621 Financial Services 8,400 12,729 33,660 - 987 1,000 Total Maintenance and Operation 170,735 82,745 196,535 211,100 212,087 133,100 Capital Expenditures
14 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 5715 Equipment-Billng Software - 15,277 11,495 - - -
Total Capital Expenditures - 15,277 11,495 - - -
Total Finance 338,961 276,936 400,961 388,692 389,679 313,173 City Attorney 6060
Expenditures
5175 Postage 13 - - - - -
5220 Professional Services - 12,500 - - - -
5230 Computer Support Services - 738 - - - -
5620 Legal Services-Retainer 90,051 176,362 192,141 160,000 167,000 180,000 Total Maintenance and Operation 90,064 189,600 192,141 160,000 167,000 180,000 Total City Attorney 90,064 189,600 192,141 160,000 167,000 180,000 General Government 6080
Wages and Benefits
5035 Wellness / Buy Back 57,326 48,120 172,777 70,000 70,000 - Total Wages and Benefits 57,326 48,120 172,777 70,000 70,000 - Maintenance and Operation
5100 Office Expense -
5110 Special Dept Expense 4,368 - - 5,000 5,000 5,000
5170 Utilities - - - 35,000 35,000 12,000
5220 Professional Services - - 35,520 - - -
5230 Computer Support Services 107 - - - - -
5240 Insurance 175,956 73,441 100,572 150,252 150,252 150,252 5900 Transfers Out - Debt Service - - - 43,044 43,044 16,800 Total Maintenance and Operation 180,431 73,441 136,092 233,296 233,296 184,052 Capital Expenditures
5705 Buildings - 323,367 - - -
Total Capital Expenditures - 323,367 - - - -
Total General Government 237,757 444,928 308,869 303,296 303,296 184,052 Police 6120
Wages and Benefits
5010 Salary - Full Time 752,376 801,088 694,934 896,981 896,981 902,242 5020 Salary - Part Time 12,198 43,312 34,065 33,000 33,000 40,000 5030 Salary - Overtime 106,436 100,735 111,068 110,000 110,000 90,000 5080 Employee Benefits 403,001 - - - -
5081 Tax & Allow - 70,587 69,035 92,135 92,135 91,337
5082 CalPERS - 156,610 161,320 239,830 239,830 169,119
5083 CalPERS UAL 103,322 124,723 142,418 170,393 170,393 192,782 5084 Health Insurance 150 164,208 136,506 166,670 166,670 230,289 5086 Uniform Allow - 8,529 6,999 8,529 8,529 8,500
5087 Workers Comp - 93,529 82,509 85,411 85,411 76,454
Total Wages and Benefits 1,377,483 1,563,321 1,438,854 1,802,949 1,802,949 1,800,723 Maintenance and Operation
5100 Office Expense 875 5,643 2,387 2,500 2,500 2,500
5104 Site/Program Supply/Explorer - 2,032 - 18,000 18,000 2,000 5105 Meal Expense - 660 - - - -
5110 Special Dept Expense 33,799 1,213 184 12,000 12,000 12,000 5111 COVID 19 - 723 1,300 - - -
5120 Small Tools - 263 1,113 - - -
5131 Supplies - 1,049 680 - - 500
5130 Clothing Expense - 299 - - - -
5140 Advertising/Promotion - 1,288 1,622 2,000 2,000 1,000 15 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 5150 Publications/Legal Notices 1,564 1,296 1,005 1,000 1,000 1,000 5160 Communications 3,925 27,924 26,482 30,000 30,000 25,000 5170 Utilities - - 233 - - -
5175 Postage 4,255 1,486 657 2,000 500 1,000
5182 Equip Rent /Leases 2,605 6,059 5,000 5,000 5,000
5185 Janitorial/Facilities Maintenance - 203 - 1,500 1,500 1,500 5190 Maint Struct Impr Grounds 1,068 210 801 4,000 4,000 1,000 5200 Equip Maintenance 2,013 1,281 4,774 4,000 4,000 500 5205 Vehicle Maintenance 24,737 16,916 22,815 22,000 22,000 15,000 5210 Gasoline/Diesel Fuel 29,860 23,233 21,587 25,000 25,000 35,000 5220 Professional Services 26,400 22,609 20,212 15,000 15,000 15,000 5230 Computer Support Services 6,244 3,631 17,003 14,000 14,000 14,000 5250 Memberships & Dues 588 150 538 1,000 1,000 500
5260 Conferences & Meetings 2,409 3,052 593 1,500 1,500 3,000 5270 Booking Fees 3,310 1,375 - 4,000 4,000 4,000
5271 Dispatch Fees 91,703 92,814 93,340 104,000 104,000 104,000 5300 Education/Training 14,749 8,975 3,269 7,000 7,000 10,000 5310 Medical /Labs - 8,309 1,106 - - 1,500
5620 Legal 59 10,000 - - - -
Total Maintenance and Operation 247,558 239,239 227,760 275,500 274,000 255,000 Capital Expen - Reimb
5710 Improvements - 4,766 - - - -
5715 Equipment 19,976 15,060 22,387 24,600 24,600 -
5720 Vehicles 33,019 - - - - -
Total Capital Expenditures 52,995 19,826 22,387 24,600 24,600 - Total Police 1,678,036 1,822,386 1,689,001 2,103,049 2,101,549 2,055,723 Fire 6130
Wages and Benefits
5010 Salaries Full time 69 - - 32,100 32,100 31,371
5020 Salaries Part time / volunteer 26,868 27,341 30,455 69,000 69,000 69,000 5080 Employee Benefits 2,058 - 5,520 5,520 -
5081 Tax & Allow - - - 2,997 2,997 2,934
5082 CalPERS - - - 4,222 4,222 5,271
5083 CalPERS UAL - - - 5,158 5,158 6,021
5084 Health Insurance - 25 28 8,159 8,159 7,918
5087 Workers Comp - 8,308 8,217 6,287 6,287 6,287
Total Wages and Benefits 28,995 35,674 38,700 133,443 133,443 128,802 Maintenance and Operation
5100 Office Expense - 129 883 500 500 500
5104 Site/Program Supply - 94 - - - -
5110 Special Dept Expense 14,965 - 2 3,500 3,500 3,500
5111 COVID 19 - 620 934 - - -
5120 Small Tools 1,580 220 438 2,500 2,500 2,500
5121 Supplies - 8,052 15,662 12,000 12,000 12,000
5130 Clothing/Personal Expense 7,229 12,282 8,368 10,000 10,000 2,000 5140 Advertising / Promotion 182 - - - - -
5160 Communications 1,005 423 2,386 - - -
5170 Utilities 1,648 1,671 8,487 20,000 20,000 10,000
5175 Postage - 40 - - - -
5180 Rents & Leases - 588 - - - -
5185 Janitorial Materials/Maint - 163 2,013 4,000 4,000 4,000 5190 Structural Maintenance - - - 2,000 2,000 1,500
16 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 5195 Street Maint Supplies - - 48 - - -
5200 Equip Maintenance 2,374 2,347 3,998 2,500 2,500 5,000 5205 Vehicle Maintenance 9,339 20,907 29,871 15,000 15,000 15,000 5210 Gasoline/Diesel Fuel 1,880 2,268 3,060 3,500 3,500 3,500 5220 Professional Services 3,004 1,420 3,053 2,000 2,000 2,000 5230 Computer Support Services - - 1,438 - - -
5250 Memberships & Dues 565 110 315 500 500 500
5260 Conferences & Meetings - - - 1,000 - 500
5271 Dispatch Fees 12,759 4,572 2,930 7,000 7,000 7,000 5300 Education/Training 2,184 3,218 2,549 6,000 6,000 4,000 5310 Medical / Labs 1,835 3,081 1,877 3,000 3,000 3,500 5621 Financial Services - 500 - - - -
Total Maintenance and Operation 60,549 62,705 88,312 95,000 94,000 77,000 Capital Expenditures
5705 Building - - 765 - - -
5710 Improvements - - 428 - - -
5715 Equipment - 5,345 28,125 19,615 19,615 8,000
Total Capital Expenditures - 5,345 29,318 19,615 19,615 8,000 Total Fire 89,544 103,724 156,330 248,058 247,058 213,802 Planning 6150
5010 Salary - Full Time 8 - 11,029 59,748 59,748 60,520 5020 Salary - Part Time 381 162 3,287 1,500 1,500 1,500 5030 Salary - Overtime - - - - - -
5080 Employee Benefits 14,031 - - - - -
5081 Tax & Allow - - - 5,455 5,455 5,522
5082 CalPERS - 5,477 6,595 8,200 8,200 11,004
5083 CalPERS UAL 3,667 71 165 276 276 225
5084 Health Insurance - 4,505 4,229 6,530 6,530 10,896
5087 Workers Comp - 209 205 1,214 1,214 1,214
Total Wages and Benefits 18,087 10,424 25,510 82,923 82,923 90,881 Maintenance and Operation
5100 Office Expense 45 59 425 2,050 2,050 2,500
5110 Special Dept Expense 1,958 - 360 - - 0
5150 Publications/Legal Notices 950 1,058 350 2,000 2,000 8,000 5160 Communications - 128 315 300 - 750
5170 Utilities - - - 3,000 - -
5175 Postage - 7 308 25 25 500
5176 Permit Fees - 1,112 - - - -
5182 Equip Rent /Leases - 508 2,154 3,000 3,000 4,000
5200 Equip Maintenance - 16 - - - -
5220 Professional Services 21,227 4,836 91,933 195,000 195,000 - 5230 Computer Support Service - - 3,234 16,000 - -
5250 Memberships & Dues - 1,075 - 200 - -
5260 Conferences & Meetings 2,223 - 472 - - -
5300 Education/Training - - - 5,000 5,000 2,500
5510 Engineering Consultant 87,160 41,531 188,671 120,000 120,000 120,000 5520 Planning Consultant 146,698 175,712 427,850 150,000 150,000 150,000 5620 Legal 472 - 819 - - -
Total Maintenance and Operation 260,733 226,042 716,891 496,575 477,075 288,250 Total Planning 278,820 236,466 742,401 579,498 559,998 379,131 Building Dept 6160
Wages and Benefits
17 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Wages and Benefits
5010 Salary - Full Time 59,213 63,209 75,034 164,442 164,442 165,609 5020 Salary - Part Time 4,956 9,199 7,700 15,000 15,000 15,000 5030 Salary - Overtime 1,362 3,062 5,172 - - -
5080 Employee Benefits 11,489 - - - - -
5081 Tax & Allow - 8,731 9,604 18,816 18,816 18,916
5082 CalPERS - 2,007 4,667 26,339 26,339 20,206
5083 CalPERS UAL 10,931 9,446 10,941 14,054 14,054 15,859 5084 Health Insurance - 1,923 1,651 15,031 15,031 18,515 5087 Workers Comp - 1,802 1,800 7,124 7,124 7,102
Total Wages and Benefits 87,951 99,379 116,569 260,806 260,806 261,207 Maintenance and Operation
5100 Office Expense 34 201 360 2,075 2,075 2,500
5110 Special Dept Expense 4,351 - 1,946 200 200 100
5140 Advertising /Promotion - - - 200 200
5160 Communications 784 537 865 800 800 1,500
5175 Postage - - - - - 500
5182 Equip Rent/ Leases - 487 1,337 3,500 3,500 4,000
5185 Janitorial Materials/Maint 36 - - - - -
5190 Bldg Maintenance 57 - - 100 100 -
5205 Vehicle Maintenance 1,639 - 626 2,000 2,000 1,500
5210 Gasoline/Diesel Fuel 787 1,338 902 1,000 1,000 1,500 5220 Professional Services - 3,465 10,115 65,000 73,076 98,000 5230 Computer Support Services 619 - 3,234 5,000 5,000 5,000 5250 Memberships & Dues - 75 618 500 514 500
5260 Conferences & Meetings - 13 121 - - -
5272 State Fees - - - - 2,129 4,000
5300 Education/Training - 95 - 1,000 1,000 2,500
5510 Engineering Consulting 2,000 - - - - -
Total Maintenance and Operation 10,307 6,211 20,124 81,375 91,594 121,600 Capital Expenditures
5715 Equipment 270 - - - - -
Total Capital Expenditures 270 - - - - -
Total Building 98,528 105,590 136,693 342,181 352,400 382,807 Public Works - Street Maintenance 6200
Wages and Benefits
5010 Salary - Full Time 100,640 177,171 199,339 171,348 171,348 194,347 5030 Salary - Overtime 898 546 121 3,000 3,000 -
5080 Employee Benefits 85,714 - - - - -
5081 Tax & Allow - 13,501 15,104 17,651 17,651 21,752
5082 CalPERS - 26,123 31,802 32,716 32,716 30,844
5083 CalPERS UAL 19,250 24,802 27,379 18,703 18,703 21,622 5084 Health Insurance - 84,934 80,317 51,370 51,370 48,825 5087 Workers Comp - 9,295 9,734 8,774 8,774 8,774
Total Wages and Benefits 206,502 336,372 363,796 303,562 303,562 326,164 Maintenance and Operation
5100 Office Expense 142 374 1,766 600 600 1,000
5104 Site/Program Supply - 1,405 - - - -
5110 Special Dept Expense 11,100 195 - - - 5,000
5111 Covid 19 - - 21,539 - - -
5120 Small Tools 1,287 1,135 746 2,000 2,000 2,000
5121 Supplies - 13,135 15,233 12,000 12,000 14,000
5130 Clothing/Personal Expense 1,606 833 369 400 400 600 18 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 5140 Advertising/Promotion 225 - - - - -
5160 Communications 1,497 1,640 855 2,000 2,000 2,000
5170 Utilities 41,218 67,638 43,057 88,775 88,775 87,000 5175 Postage 7 7 - - - -
5176 Permits Fees - - 627 - - -
5180 Rents & Leases - 621 1,423 - - 2,000
5185 Janitorial Materials/Maint 294 4,354 4,245 2,510 2,510 3,500 5190 Maint Struct Impr Grounds 4,214 1,500 1,000 1,330 1,330 1,400 5195 Street Maint Supplies 854 2,934 17,048 9,380 9,380 15,000 5200 Equip Maintenance 3,159 5,685 22,520 19,160 19,160 19,000 5202 Street Maintenance 1,063 17,751 27,017 35,250 35,250 65,000 5203 Park Maintenance - - 113 - - 15,000
5205 Vehicle Maintenance 3,736 10,073 5,339 4,100 4,100 4,100 5210 Gasoline/Diesel Fuel 7,764 9,825 9,735 6,595 6,595 7,000 5220 Professional Services 26,242 9,629 12,773 10,725 10,725 10,725 5221 CDBG Project -County Prog - - 5,063 - - -
5250 Memberships & Dues 315 2,355 350 300 300 600
5260 Conferences & Meetings 13 80 - 1,000 1,000 1,200
5300 Education/Training 50 - - 1,000 1,000 1,200
5510 Engineering Consulting 31,196 - 5,320 - - 30,000
Total Maintenance and Operation 135,982 151,169 196,138 197,125 197,125 287,325 Capital Expenditures
5710 Improvements 102,733 - 3,217 - - -
5710 Improvements/7th & Modesto Rehab Project intersection - - - - - 30,000 5710 Improvements/Culvert Proj Merced/6th 40,000
5710 Improvements/Drywell-Tulare/7th 25,000
5710 Improvements/Curb ramp/Sidewalk 25,000
5715 Equipment-Trailer - 33,083 1,047 10,000 10,000 -
5720 Vehicles - - - - - 40,000
Total Capital Expenditures 102,733 33,083 4,264 10,000 10,000 160,000 Total Public Works Streets Maintenance 445,217 520,624 564,198 510,687 510,687 773,489 Public Works - Park Maintenance 6260
Wages and Benefits
5010 Salary - Full Time 63,219 67,335 72,141 130,668 130,668 168,744 5020 Salary - Part Time 733 546 121 - - -
5030 Salary - Overtime 223 - - 3,000 3,000 3,000
5080 Employee Benefits 17,922 - - - - -
5081 Tax & Allow - 5,211 5,386 12,516 12,516 20,163
5082 CalPERS 12,427 15,447 24,265 24,265 23,077
5083 CalPERS UAL 13,651 24,802 27,379 18,703 18,703 21,833 5084 Health Insurance - - - 59,631 59,631 61,650
5087 Workers Comp - 7,379 7,171 7,604 7,604 10,054
Total Wages and Benefits 95,748 117,700 127,645 256,387 256,387 308,521 Maintenance and Operation
5104 Site/Program Supply - 266 - - - -
5110 Special Dept Expense 6,370 63 49 - - -
5111 Covid-19 - - 1,235 - - -
5120 Small Tools 1,430 4,211 1,880 2,000 2,000 1,800
5121 Supplies - 7,612 3,656 2,300 2,300
5130 Clothing/Personal Expense 1,927 1,055 294 400 400 400 5160 Communications - 243 - - - -
5170 Utilities - - - 7,000 7,000 10,000
5180 Rents & Leases - 1,749 - - - 1,000
19 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 5185 Janitorial Materials/Maint - 2,477 4,199 2,968 2,968 3,200 5190 Maint Struct Impr Grounds 19,153 1,549 - 2,735 2,735 - 5195 Street Maint Supplies - - 230 - - -
5200 Equip Maintenance 5,969 12,588 5,608 5,000 5,000 5,000 5203 Park Maintenance - 22,446 7,876 3,850 3,850 10,000 5205 Vehicle Maintenance 4,554 2,613 5,907 2,000 5,000 5,000 5210 Gasoline/Diesel Fuel 6,818 5,713 7,117 4,545 4,545 6,400 5220 Professional Services 10,270 2,043 118 - - -
Total Maintenance and Operation 56,491 64,628 38,169 32,798 35,798 42,800 Capital Expenditures
5175 Equipment 13,037 - 1,412 - - -
5710 Improvements - - - - - -
5710 New Park Harris/5th per capita - - - - - 127,000
5710 Donny Wright Improvements - - - - - 53,000
5720 Vehicles - - - - - 20,000
Total Capital Expenditures 13,037 - 1,412 - - 200,000
Total Public Works-Park Maintenance 165,276 182,328 167,226 289,185 292,185 551,321 Public Works - Animal Control 6270
Maintenance and Operation
5100 Office Expense 85 - - - -
5104 Site / Program Supply 14 - - - -
5110 Special Dept Expense 728 254 - 4,500 4,500 1,000
5121 Supplies 29 123 - - -
5220 Professional Services 10,000 10,170 6,055 12,000 12,000 12,000 5250 Memberships & Dues - - - -
5310 Medical / Labs 30 - - - -
Total Maintenance and Operation 10,728 10,582 6,178 16,500 16,500 13,000 Total Public Works Animal Control 10,728 10,582 6,178 16,500 16,500 13,000 Recreation 6400
Wages and Benefits
5010 Salary - Full Time 17,431 21,233 22,331 33,618 33,618 36,800 5020 Salary - Part Time 8,170 8,432 - 12,000 12,000 12,000 5030 Salary - Overtime - - 284 4,700 4,700 -
5080 Employee Benefits 14,983 33 - - - -
5081 Tax & Allow - 1,644 1,644 3,129 3,129 3,514
5082 CalPERS - 4,468 4,851 7,275 7,275 6,969
5083 CalPERS UAL 3,351 6,066 6,895 6,075 6,075 8,919
5084 Health Insurance - 8,855 8,415 9,957 9,957 6,969
5087 Workers Comp - 936 179 936 936 978
Total Wages and Benefits 43,935 51,667 44,599 77,690 77,690 76,149 Maintenance and Operation
5100 Office Expense 29 - - 1,500 1,500 1,500
5104 Site/Program Supply - 3,387 - - - -
5105 Meal Expense - 28 12,812 - - -
5110 Special Dept Expense 24,561 21,038 - 36,000 36,000 60,000 5121 Supplies - 100 352 - - -
5150 Publications/Legal Notices - 918 - - - 1,000
5160 Communications - - 832 - - 500
5170 Utilites - - 466 - - -
5182 Equip Rent/Leases - 321 - 3,000 2,000 3,500
5220 Professional Services 19 1,500 250 - - -
20 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Total Maintenance and Operation 27,292 24,609 14,712 40,500 39,500 66,500 Capital Expenditures
5710 Improvements - 22,500 16,911 - - -
Total Capital Expenditures - 22,500 16,911 - - -
Total Recreation 68,544 101,459 76,222 118,190 117,190 142,649 Senior Center 6700
Wages and Benefits
5010 Salary - Full Time 19,235 21,406 22,331 18,618 18,618 32,136 5020 Salary - Part Time 4,042 8,025 - 15,000 15,000 15,000 5080 Employee Benefits 13,622 - - - - -
5081 Tax & Allow - 1,644 1,767 3,129 3,129 3,000
5082 CalPERS - 4,251 4,851 7,275 7,275 6,621
5083 CalPERS UAL 5,127 6,066 6,895 6,075 6,075 8,892
5084 Health Insurance - 8,892 8,415 9,957 9,957 10,186
5087 Workers Comp - 250 179 250 250 250
Total Wages and Benefits 42,026 50,534 44,438 60,304 60,304 76,085 Maintenance and Operation
5100 Office Expense - 616 696 - - 1,000
5104 Site/Program Supply 1,437 568 1,000 1,000 2,000
5105 Meal Expense 126 23,027 61,379 68,000 70,000 45,000 5110 Special Dept Expense 4,611 221 363 5,500 5,500 5,500 5111 COVID 19 - 1,072 5,805 - - -
5121 Supplies - 420 799 2,000 1,000 1,500
5160 Communications 652 970 3,098 1,700 700 1,000
5170 Utilities 8,960 7,731 6,447 9,000 9,000 9,000
5175 Postage 7 7 - 25 25 50
5180 Rent & Leases - - 630 - - -
5182 Equip Rent/Leases - 975 3,364 1,800 1,800 2,000
5185 Janitorial Materials/Maint - 3,609 1,691 2,000 2,000 1,500 5190 Maint Struct Impr Grounds - 56 - - 1,900 4,000
5200 Equipment Maintenance - 1,811 780 - - -
5205 Vehicle Maintenance - - 311 - -
5220 Professional Services 3,261 556 1,148 4,000 4,000 4,000 5230 Computer Support Services - 995 1,237 - - -
5260 Conferences & Meetings - 673 1,458 - - -
5300 Education Training 162 - 35 - - -
Total Maintenance and Operation 17,779 44,176 89,809 95,025 96,925 76,550 Capital Expenditures
5715 Equipment - - - - - -
5720 Vehicles - - - - - -
Total Capital Expenditures - - - - - -
Total Senior Center 59,805 94,710 134,247 155,329 157,229 152,635 TOTAL GENERAL FUND EXPENSES 3,997,570 4,554,340 5,071,640 5,754,737 5,754,843 5,939,826 REVENUE GRAND Totals: 4,506,150 5,277,479 4,789,415 5,778,737 6,289,262 5,963,565 EXPENSE GRAND Totals: 3,997,570 4,554,340 5,071,640 5,754,737 5,754,843 5,939,826 Net Increase/(Decrease) in Fund Balance 508,580 723,139 (282,225) 24,000 534,419 23,739 Beginning Fund Balance July 1 3,513,006 4,021,586 4,744,725 4,462,500 4,462,500 4,996,919 Ending Fund Balance June 30 4,021,586 4,744,725 4,462,500 4,486,500 4,996,919 5,020,658 21 CITY COUNCIL
City Council FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6010 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 10,243 $ 11,254$ $ 11,162 $ 11,270 $ 11,270 11,270$ 0% Maintenance and Operation $ 10,621 4,547$ $ 3,103 $ 33,110 $ 33,110 33,110$ 0% TOTAL EXPENDITURES $ 20,864 $ 15,801 $ 14,265 $ 44,380 $ 44,380 $ 44,380 Description: The City Council serves as the governing body of Fowler. The five members are elected at large and elect a Mayor from among their membership. The City Council provides policy direction and leadership on all City, Successor Agency and Finance Authority matters. The Council delegates the day‐to‐day administration under the Council/Manager form of government but is ultimately responsible for the direction, operation and finances of the City.

Budget Highlights: The expenditures include
council stipends, memberships, dues and training
opportunities for the Council members.
25%
75%
Expenses
Wages and Benefits
Maintenance and Operation
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
22 ADMINISTRATION
City Manager FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6020 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 217,486 $ 246,222$ 256,586$ 268,720$ 268,720$ $ 326,506 21.50% Maintenance and Operation $ 111,993 111,528$ 128,221$ 141,850$ 141,850$ $ 107,100 -24.50% Capital Outlay $ 3,219 2,480$ $ 291 -$ -$ -$ 0.00%
TOTAL EXPENDITURES $ 332,698 $ 360,230 $ 385,098 $ 410,570 $ 410,570 $ 433,606 Description: The Administration is responsible for the administrative leadership of the City staff and the execution of policies and guidelines established by the City Council. All departments of the City and any City entities come under the City Manager's direction. The manager advises the Council on various activities affecting the City, carries out Council direction, goals, and objectives and monitors the performance and accoplishments of the City organization.

Budget Highlights: None
75%
25%
Expenses
Wages and Benefits
Maintenance and Operation
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
23 CITY CLERK/HUMAN RESOURCES
City Clerk/Human Resources FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6025 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 71,232 $ 83,202 83,931$ $ 62,322 $ 62,322 91,758$ 47.23% Maintenance and Operation $ 11,496 5,774$ $ 13,488 $ 22,800 $ 22,800 28,300$ 24.12% Capital Outlay $ - -$ 391$ -$ -$ $ -
TOTAL EXPENDITURES $ 82,728 $ 88,976 $ 97,810 $ 85,122 $ 85,122 $ 120,058 $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: The City Clerk records the actions of the City Council and is responsible for records management. The City Clerk assiststhe public and candidates during the election process to fill City Council seats every two years. The City Clerk also acts as a filing officer and implements the requirements of the Fair Political Practices Commission in the filing of campaign forms and Statements of Economic Interests.

The Human Resources Department manages benefit plan enrollments, unemployment insurance claims, the Employee Assistance Program, staff training/development, maintains employee files, manages employee Worker's Compensation claims, and claims against the City.

Budget Highlights: This budget includes continued city clerk certification training. Also included, is human resource software to assist in maintaining personnel information in a centralized location. The November 2022 election is allocated in this budget as well. 76%
24%
Expenses
Wages and Benefits
Maintenance and Operation
24 FINANCE
Finance FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6030 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 168,226 $ 178,914$ 192,931$ 177,592$ 177,592$ 180,073$ 1.40% Maintenance and Operation $ 170,735 82,745$ 196,535$ 211,100$ 212,087$ 133,100$ -37.24% Capital Outlay $ 15,277 - $ $ 11,495 -$ -$ -$
TOTAL EXPENDITURES $ 338,961 $ 276,936 $ 400,961 $ 388,692 $ 389,679 $ 313,173 $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: The Finance Department is committed to providing quality customer service and financialservices directed toward the control and judicious use of the City's fiscal resources.

Budget Highlights: The budget includes training
opportunitiesfor finance staff.
57%
43%
Expenses
Wages and Benefits
Maintenance and Operation
25 CITY ATTORNEY
City Attorney FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6060 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Maintenance and Operation 90,064 $ 189,600$ 192,141$ 160,000$ 167,000$ $ 180,000 12.50% Capital Outlay $ - -$ -$ $ - $ - -$
TOTAL EXPENDITURES $ 90,064 $ 189,600 $ 192,141 $ 160,000 $ 167,000 $ 180,000 $0
$50,000
$100,000
$150,000
$200,000
$250,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: The City Attorney is chief legal advisor to the City Council. The City attorney's services include drafting and reviewing ordinances, contracts, resolutions and providing assistance on a variety of legal matters affecting general operations of the City.

Budget Highlights: Legal expenses have
remained relatively steady as most expenses
are part of the City's retention dues.
100%
Expenses
Maintenance and Operation
26 GENERAL GOVERNMENT
General Government FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6080 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 57,326 $ 48,120$ $ 172,777 $ 70,000 $ 70,000 $ 0.00% - Maintenance and Operation $ 180,431 $ 73,441 $ 136,092 233,296$ 233,296$ 184,052$ -21.11% Capital Outlay $ 323,367 - $ $ - -$ -$ $ 0.00% -
TOTAL EXPENDITURES $ 237,757 $ 444,928 $ 308,869 $ 303,296 $ 303,296 $ 184,052 -39.32% $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: This department includes expenses that affect many areas of the city. This budget represents cost not easily identified with any other particular department.

Budget Highlights: Allocated in this funds include
insurance premiums and debt service for 1993‐1
assessments.
100%
Expenses
Maintenance and Operation
27 POLICE
Police FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6120 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 1,377,483 $ 1,563,321 $ 1,438,854 $ 1,802,949 $ 1,802,949 $ 1,800,723 $ -0.12% Maintenance and Operation 247,558 $ 239,239 $ 227,760 $ 275,500 $ 274,000 $ 255,000 $ -6.93% Capital Outlay 52,995 $ 19,826 $ 22,387 $ 24,600 $ 24,600 $ - $ 0.00% TOTAL EXPENDITURES $ 1,678,036 $ 1,822,386 $ 1,689,001 $ 2,103,049 $ 2,101,549 $ 2,055,723 $0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: It is the mission of the Fowler Police Department to ensure the best quality of life for the residents of Fowler.

This is facilitated through efforts such as high visibility, proactive enforcement and effective and timely response to calls for service. The department also emphasizes its policing activities with a community focused policing philosophy by incorporating innovative community engagement with all facets of the community. The department continues to integrate the use of existing and emerging technologies into the culture and future of the department which will ensure efficiency and crime reduction success.

Budget Highlights: This budget includes the addition of 2 Part Time Community Service Officers which will enhance efficiency of police services and support police operations as well as improve our service to the community. The positions will also allow a manner in which to develop future sworn personnel. 88%
12%
Expenses
Wages and Benefits
Maintenance and Operation
28 FIRE
Fire FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6130 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 28,995 $ 35,674 $ 38,700 $ 133,443$ 133,443$ $ 128,802 -3.48% Maintenance and Operation $ 60,549 $ 62,705 88,312$ $ 95,000 94,000$ $ 77,000 -18.09% Capital Outlay $ 5,345 - $ $ 29,318 $ 19,615 $ 19,615 $ -59.21% 8,000 TOTAL EXPENDITURES $ 89,544 $ 103,724 $ 156,330 $ 248,058 $ 247,058 $ 213,802 $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: The Fowler Volunteer Fire Department currently has 11 filled position with 14 authorized. In 2021 the Fire Department had total 901 events which include: fires, medical aid, motor vehicle accidents, standbys, and trainings. Of the 901 events, 430 are medical calls, 52 fires, and 85 vehicle accidents.

Budget Highlights:This budget includes $8k for
a large diameter 500 ft hose, and 2 portable
radios.
60%
36%
4%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
29 PLANNING
Planning FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6150 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 18,087 $ 10,424$ 25,510$ 82,923$ 82,923$ 90,881$ 9.60% Maintenance and Operation $ 260,733 226,042$ 716,891$ 496,575$ 477,075$ 288,250$ -39.58% Capital Outlay $ - $ - $ - $ - $ - $ - 0.00%
TOTAL EXPENDITURES $ 278,820 $ 236,466 $ 742,401 $ 579,498 $ 559,998 $ 379,131 $0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: The Community Development Department is responsible for long range land use planning, entitlements, economic development, management of City‐owned real estate, and providing support to the Planning Commission.

During FY2023, the Department will continue progress on the General Plan, proactively engage with property owners, developers, and businesses to facilitate economic growth, and focus on business process redesign to streamline and expedite the development process.

Budget Highlights: Proposed budget includes
funding for the Community Development
Director and Administrative support staff, in
addition, the city engineer, the city planner,
and completion of the General Plan, some of
which is grant reimburseable.
60%
36%
4% Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
30 BUILDING
Building FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6160 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 87,951 $ 99,379 $ 116,569$ 260,806$ 260,806$ $ 261,207 0.15% Maintenance and Operation $ 10,307 $ 6,211 $ 20,124 $ 81,375 $ 91,594 $ 121,600 32.76% Capital Outlay $ 270 -$ -$ $ - $ - -$
TOTAL EXPENDITURES $ 98,528 $ 105,590 $ 136,693 $ 342,181 $ 352,400 $ 382,807 $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: Building & Safety Department is responsible for inspections related to fire, life, health, safety, accessibility, and occupancy requirements for compliance with national, state and local building codes, as well as applicable planning regulations and standards. The Department is also responsible for proactive and reactive code enforcement. During FY23, the Department will focus on business process redesign, leveraging existing technology to enhance service levels,and develop ordinances and processes for enhanced proactive code enforcement.

Budget Highlights: City's building division continue
to see increased demand. Many expenditures for
consultant services and code enforcement officers
will be offset by development fees and citation
revenue. 68%
32%
Expenses
Wages and Benefits
Maintenance and Operation
31 PUBLIC WORKS-STREET MAINTENANCE
Public Works‐Street Maintenance FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6200 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 206,502 $ 336,372$ 363,796$ $ 303,562 303,562$ $ 326,164 7.45% Maintenance and Operation $ 135,982 151,169$ 196,138$ $ 197,125 197,125$ $ 287,325 45.76% Capital Outlay $ 102,733 $ 33,083 $ 4,264 $ 10,000 $ 10,000 $ 160,000 1500.00% TOTAL EXPENDITURES $ 445,217 $ 520,624 $ 564,198 $ 510,687 $ 510,687 $ 773,489 $0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: The Street Maintenance Fund is responsible for maintenance of our local streets both collector and arterial. Services include but are not limited to signage,stripping, lighting, pothole patching,sidewalk repairs, weed/trash abatement and tree maintenance, as well as replacing damaged street drainage pipes.

Budget Highlights: Sweeping services are
contracted out with Central Valley Sweeping,
Inc. Budget also includes two electric carts that
will be reimbursed by San Joaquin Valley Air
Pollution Control District, and several
maintenance activites. 42%
37%
21%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
32 PUBLIC WORKS-PARK MAINTENANCE
Public Works‐Park Maintenance FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6260 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 95,748 $ 117,700$ 127,645$ 256,387$ 256,387$ $ 308,521 20.33% Maintenance and Operation $ 56,491 $ 64,628 38,169$ $ 32,798 35,798$ $ 42,800 19.56% Capital Outlay $ 13,037 $ 1,412 - $ $ - $ 200,000 - $ 0% TOTAL EXPENDITURES $ 165,276 $ 182,328 $ 167,226 $ 289,185 $ 292,185 $ 551,321 $0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: Parks maintenance maintains all parks, subdivision landscaping on main streets, properties in the public right‐of‐way, traffic medians, and islands. Janitorial Services in all parks facilities are provided by City personnel.

Budget Highlights: FY 2023 includes a new
maintenance assistant worker for park and
landscape services. Budget also includes one
electric cart that will be reimbursed by San
Joaquin Valley Air Pollution Control District, and
Prop 68 funding for new Harris Park, and
improvements to Donny Wright Park.
88%
12%
Expenses
Wages and Benefits
Maintenance and Operation
33 PUBLIC WORKS-ANIMAL CONTROL
Public Works‐Animal Control FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6270 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Maintenance and Operation 10,728 $ 10,582 $ 6,178 $ 16,500 $ 16,500$ $ 13,000 -21.21% TOTAL EXPENDITURES $ 10,728 $ 10,582 $ 6,178 $ 16,500 $ 16,500 $ 13,000 $0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: This fund handles Animal Control Services specifically dogs and cats that are deemed dangerous, abandoned, deceased or lost.

Budget Highlights: The City is currently under
contract with Second Chance Animal Shelter.
100%
Expenses
Maintenance and Operation
34 RECREATION
Recreation FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6400 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 43,935 $ 51,667 $ 44,599$ 77,690$ 77,690$ $ 76,149 -1.98% Maintenance and Operation $ 24,609 $ 27,292 14,712$ 40,500$ 39,500$ $ 66,500 68.35% Capital Outlay $ 22,500 - $ $ 16,911 $ - -$ -$
TOTAL EXPENDITURES $ 68,544 $ 101,459 $ 76,222 $ 118,190 $ 117,190 $ 142,649 $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND
Description: Provides a wide array of recreational activies to fill your leisure hours. The Department is responsible for coordinating activities for the entire family, including Christmas on Merced St, Children’s Shopping Day, Trunk or Treat, Spring Fest, Easter Egg Scavenger Hunt, Fabulous 4th of July, Farmers Market, and Public Swim. Our goal is to enrich lives the citizens of Fowler, through social engagement and family entertainment.

Budget Highlights: FY23 includes funding for all
of the regularly sponsored City events as well as
fund for upcoming Fowler Sesquicentennial
event.
53% 47%
Expenses
Wages and Benefits
Maintenance and Operation
35 Senior Center FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % Dept 6700 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 42,026 $ 50,534 $ 44,438$ $ 60,304 60,304$ $ 76,085 26.17% Maintenance and Operation $ 17,779 $ 44,176 89,809$ $ 95,025 96,925$ $ 76,550 -21.02% Capital Outlay $ - -$ -$ $ - $ - -$
TOTAL EXPENDITURES $ 59,805 $ 94,710 $ 134,247 $ 155,329 $ 157,229 $ 152,635 $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

EXPENSE TREND

SENIOR CENTER
Description: To provide nutritious meals and programming for persons 60 years of age or older. We offer programs, wellness, fitness classes, bingo and social activities to those within this age group.

Budget Highlights: The program continues to
provide up to 20 meals per day, Monday‐Friday.
53% 47%
Expenses
Wages and Benefits
Maintenance and Operation
36 SPECIAL REVENUE FUNDS
37 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Utility Users Tax Fund 200

REVENUES
3301 Interest Income - - - 500 500 -
3407 Utility Tax 485,420 451,060 429,638 400,000 400,000 450,000 3901 Transfer In - - - - - -
Total Revenues 485,420 451,060 429,638 400,500 400,500 450,000

EXPENDITURES
General Utility Dept 2000
5110 Special Dept Expense 722 - - - - -
5220 Professional Services 37 4,678 8,372 17,200 17,200 7,200 5720 Vehicles 6,396 - - - - -
5900 Transfers Out - 51,305 - - - -
Capital Exp - Police 2020
5715 Equipment - 28,101 7,775 - - -
5720 Vehicle-Police 5,235 - 71,396 - - -
5900 PD Transfer to Gen Fund - - - - -
Capital Exp - Fire 2030
5220 Townsend Public Serv - - - - - -
5110 Special Dept Expense 8,307 - - - - -
Type 1 Fire Engine - - - - - -
Fire Station Contribution match - - - - - -
5710 Improvements - - - - - -
5715 Equipment - - 8,126 - - 12,000
5801 Fire Station Principal Pymt - - - 20,000 20,000 20,000 5802 Fire Station Interest Pymt - - - 30,000 30,000 30,000 5804 Lease Principal Pymt - - - - - 23,479
5805 Lease Interest Pymt - - - - - 16,901
5900 Fire Transfer to Gen Fund 285,230 - - - -
Parks & Recreation 2040
5110 Youth Sports Contributions - 2,000 4,000 4,000 4,000 5220 School District Park Agrmt - - - - -
5220 School District Contribution - - 25,000 25,000 25,000 5715 Equipment - 11,794 - - -
5900 Proposed Deficit Transfer to Gen Fund - - - 85,525 85,525 - 5900 Senior Transfer to Gen Fund - - 70,000 70,000 70,000 5900 Recreation Transfer to Gen Fund - 60,000 - 60,000 60,000 60,000 5900 Parks Transfer to Gen Fund - - - - - 70,000
5900 Parks Transfer to Gen Fund - - - 59,800 59,800 60,000 Total Expenditures 305,927 95,878 157,669 371,525 371,525 398,580 REVENUE Totals: 485,420 451,060 429,638 400,500 400,500 450,000 EXPENSE Totals: 305,927 95,878 157,669 371,525 371,525 398,580 REVENUE/(EXPENDITURES) 179,493 355,182 271,969 28,975 28,975 51,420

CITY OF FOWLER

SPECIAL REVENUE FUND
FISCAL YEAR 2022-2023
38 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 District Sales Tax Fund 201

REVENUES
3301 Interest Income - - - - - -
3402 Sales Tax 594,757 - - - - -
3403 District Sales Tax 775,206 - 1,298,797 1,000,000 1,105,515 1,600,000 Total Revenues - 1,369,963 1,298,797 1,000,000 1,105,515 1,600,000

EXPENDITURES
5083 CalPERS UAL - - - - - -
5110 Special Dept Expense - - 1,529 - - -
5710 Improvements - - 2,639 - - -
5710 Camera Project 1/2 - - - - - -
5710 Police Facilities 1/2 Design & Engineering - - 200,000 - 200,000 - 5715 Police Vehicle - - - 65,000 65,000 65,000
5900 Cal PERS UAL Transfer - - 322,562 - 322,562 361,015 Total Expenditures - - 587,562 4,168 587,562 426,015
REVENUE Totals: - 1,369,963 1,298,797 1,000,000 1,105,515 1,600,000 EXPENSE Totals: - - 587,562 4,168 587,562 426,015
REVENUE/(EXPENDITURES) - 1,369,963 1,294,629 412,438 517,953 1,173,985 COPS Grant Fund 206

REVENUES
3301 Interest Income - - - - - -
3615 COPS Program Income 97,550 410,837 100,000 125,000 125,000 125,000 3621 COPS Grant - - - - - -
Total Revenues 97,550 410,837 100,000 125,000 125,000 125,000

EXPENDITURES
5710 Improvements - - 5,278 - -
5715 Police Vehicle - - 58,990 65,000 65,000 65,000
5710 Camera Project 1/2 - - - - - -
5900 Transfer to Gen Fund- 1 FT Position - 125,000 - 125,000 125,000 Total Expenditures - - 64,268 190,000 190,000 190,000
REVENUE Totals: 97,550 410,837 100,000 125,000 125,000 125,000 EXPENSE Totals: - - 64,268 190,000 190,000 190,000
REVENUE/(EXPENDITURES) 97,550 410,837 35,732 (65,000) (65,000) (65,000) CARES Funding (COVID 19) Fund 208

REVENUES
3301 Interest Income - - 6 - - -
3650 Program Income - 221,105 - - - -
Total Revenues - 221,111 - - - -

EXPENDITURES
5111 5111 COVID expenditures - - 35,951 - - -
5220 Professional Services - - - - - -
5710 Improvements - - - - - -
5900 Transfers Out - - - - - -
39 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Total Expenditures - - 35,951 - - -
REVENUE Totals: - 221,111 - - - -
EXPENSE Totals: - - 35,951 - - -
REVENUE/(EXPENDITURES) - 185,160 - - - -
Recycle Grant Fund 209

REVENUES
3301 Interest Income - - - - - -
3619 Recycle Grant 5,000 5,000 - 5,000 5,000 5,000
Total Revenues 5,000 5,000 - 5,000 5,000 5,000

EXPENDITURES
5110 Special Dept Expense 1,000 - - 5,000 3,000 5,000
5177 Donations - 1,500 - - - -
5710 Graduation (Improvements) - 1,000 - - - -
Total Expenditures 1,000 2,500 - 5,000 3,000 5,000
REVENUE Totals: 5,000 5,000 - 5,000 5,000 5,000
EXPENSE Totals: 1,000 2,500 - 5,000 3,000 5,000
REVENUE/(EXPENDITURES) 4,000 2,500 - - 2,000 -
Gas Tax Fund 210

REVENUES
3301 Interest Income - - - - - -
3601 Gas Tax 2105 37,738 33,693 32,881 36,536 36,536 39,042 3602 Gas Tax 2106 22,422 21,566 21,344 22,745 22,745 23,854 3603 Gas Tax 2107 43,063 42,543 42,276 46,466 46,466 53,206 3604 Gas Tax 2107.5 2,000 2,000 4,217 2,000 2,000 2,000 3621 Traffic Congestion Relief - - - - - -
3622 Gas Tax 2103 17,353 45,544 43,059 49,735 49,735 55,977 Total Revenues 122,576 145,346 143,777 157,482 157,482 174,079

EXPENDITURES
210 General Exp
5190 Structural Maint 8,784 - - - - -
5195 Street Maint Supplies 1,744 1,910 4,043 - - -
5195 Street Maint Supplies 5,463 5,684 - - - -
5200 Equipment Maint 8,017 4,212 1,046 - - -
5202 Street Maintenance 821 4,296 12,489 - - -
5220 Professional Services 4,663 10,860 864 - - -
5715 Equipment 7,409 - - - - -
5900 Transfer to 327 Debt Service - - - 97,600 97,600 90,800 Total Expenditures 36,901 26,962 18,442 97,600 97,600 90,800 REVENUE Totals: 122,576 145,346 143,777 157,482 157,482 174,079 EXPENSE Totals: 36,901 26,962 18,442 97,600 97,600 90,800 REVENUE/(EXPENDITURES) 85,675 118,384 125,335 59,882 59,882 83,279 Traffic Congestion Relief Fund 211
Revenues
40 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 3301 Interest Income - - - - - -
3650 Program Income 7,038 415,247 22,500 348,504 1,200,000 - Total Revenues 7,038 415,247 22,500 348,504 1,200,000 - Expenditures
5510 Engineering Consulting 111,745 - 4,000 - - -
5708 Street Project/Adams Paving Project - 4,257 262,279 920,095 1,200,000 - 5710 Improvements 80,092 - 11,959 - - -
5900 Tr to Gen Fund St Maint - - - - - -
Total Expenditures - 196,094 278,238 920,095 1,200,000 - REVENUE Totals: 7,038 415,247 22,500 348,504 1,200,000 - EXPENSE Totals: - 196,094 278,238 920,095 1,200,000 -
REVENUE/(EXPENDITURES) 7,038 219,153 (255,738) (571,591) - - ARPA Funding 212
Revenues
3301 Interest Income - - - - - -
3650 Program Income - - - 812,156 1,624,312 -
Total Revenues - - - 812,156 1,624,312 -
Expenditures
5010 Salaries-Fulltime - - - 53,150 53,150 -
5020 Salaries-Parttime - - - 1,350 1,350 -
5081 Tax & Allow - - - 20,500 20,500 -
5715 Equipment/Agenda Tracking/Website -
5715 Equipment/Water Meter Project - - - 685,302 685,302 - 5710 Improvements/Water Tower Resurface -
5710 Improvements/City hall access -
5710 Improvements/Merced Streetscape - - - - - -
Total Expenditures - - - 760,302 760,302 -
REVENUE Totals: - - - 812,156 1,624,312 -
EXPENSE Totals: - - - 760,302 760,302 -
REVENUE/(EXPENDITURES) - - - 51,854 864,010 -
LTF Article 3 Fund 220
Revenues
3301 Interest Income - - - - - -
3605 LTF - Article 3 - - - 16,000 16,000 16,000
Total Revenues - - - 16,000 16,000 16,000
Expenditures
5190 Structural Maintenance 3,736 - - - - 30,000
5900 Tr to G.F.-St Maint - - - - - -
Total Expenditures 3,736 - - - - 30,000
REVENUE Totals: - - - 16,000 16,000 16,000
EXPENSE Totals: 3,736 - - - - 30,000
REVENUE/(EXPENDITURES) (3,736) - - 16,000 16,000 (14,000) LTF Article 8 Fund 225
41 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Revenues
3301 Interest Income 442 107 - 300 300 -
3606 LTF - Article 8 - - 665,000 - 665,000 -
3900 Transfers In (Old Advance) - - - - - -
Total Revenues 442 107 665,300 - 665,300 -
Expenditures
5202 Dept 225 Street Maint - 2,459 - - - -
5170 Utilities - Street Lighting 80,970 83,257 72,423 83,257 83,257 - 5202 Dept 2250 Street Maint - 7,378 - - - -
5220 Professional Services 28,593 12,659 36,900 33,000 33,000 - 5710 5th St Paving from Toulumne to Main 311,000
5710 4th St Paving from Vine to Main 307,000
Total Expenditures 109,563 105,753 109,323 116,257 116,257 618,000 REVENUE Totals: 442 107 665,300 - 665,300 -
EXPENSE Totals: 109,563 105,753 109,323 116,257 116,257 618,000 REVENUE/(EXPENDITURES) (109,121) (105,646) (109,323) 549,043 549,043 (618,000) Measure C Fund 230
Revenues
3301 Interest Income 531 129 - 150 150 150
3001 Current Year Secured - - - - - -
3607 Measure C - - - - - -
3630 Measure C-Street Maint 88,277 118,439 117,029 110,661 110,661 110,661 3631 Measure C-ADA Comply 2,962 4,003 3,977 3,873 3,873 3,873 3632 Measure C-Flex Spending 102,825 133,930 138,013 123,740 123,740 123,740 3709 Other Reimbursement - - - - - -
3900 Transfers In - - - - - -
Total Revenues 194,595 256,501 259,019 238,424 238,424 238,424 Expenditures
5220 Professional Services - - 48,348 - - -
5710 Vine St (GS to 4th) HMA overlay - - 270,000 - 350,000 - 5710 ADA repairs - - - 25,000 25,000 -
5710 ADA Transition Plan Update - - - 75,000 - 75,000
5710 Main St (3rd to Adams) HMA overlay - - 265,000 - 280,000 - 5710 Improvements - 2,725 29,537 - - -
Total Expenditures - 2,725 77,885 635,000 655,000 75,000 REVENUE Totals: 194,595 256,501 259,019 238,424 238,424 238,424 EXPENSE Totals: - 2,725 77,885 635,000 655,000 75,000
REVENUE/(EXPENDITURES) 194,595 253,776 181,134 (396,576) (416,576) 163,424 Road Maintenance Rehab Acct Fund-SB1 235
Revenues
3301 Interest Income - - - - - -
3623 Other Gas Tax Revenue 101,636 85,075 116,345 123,983 123,983 136,723 3624 Prop 1B 40,516 - - - - -
Total Revenues 101,636 125,591 116,345 123,983 123,983 136,723 42 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Expenditures
5708 Street Project 88,769 - - - - -
5710 Improvements-Main St Paving - 225,652 - - - -
5900 Tr to G.F.-St Maint - - - - - -
Total Expenditures 88,769 225,652 - - - -
REVENUE Totals: 101,636 125,591 116,345 123,983 123,983 136,723 EXPENSE Totals: 88,769 225,652 - - - -
REVENUE/(EXPENDITURES) 12,867 125,591 (109,307) 123,983 123,983 136,723 Active transportation Plan (ATP) Fund 236
Revenues
3301 Interest Income - - - - - -
3633 Federal/State Grant - - - - - 227,000
Total Revenues - - - - - 227,000
Expenditures
5710 Improvements/Golden State Bike Trail - - - - - 227,000 Total Expenditures - - - - - 227,000
REVENUE Totals: - - - - - 227,000
EXPENSE Totals: - - - - - 227,000

REVENUE/(EXPENDITURES) - - - - - -
Surface Transportation Block Grant (STBG) Fund 237
Revenues
3301 Interest Income - - - - - -
3633 Federal/State Grant - - - - - 850,000
Total Revenues - - - - - 850,000
Expenditures
5710 Improvements/Manning Reconstruction - - - - - 850,000 Total Expenditures - - - - - 850,000
REVENUE Totals: - - - - - 850,000
EXPENSE Totals: - - - - - 850,000

REVENUE/(EXPENDITURES) - - - - - -
CDBG - Community Development Block Grant Fund 250
Revenues
3301 Interest Income - - - - - -
3650 Program Income 23,728 35,299 42,223 239,000 241,302 45,000 Total Revenues 23,728 35,299 42,223 239,000 241,302 45,000 Expenditures
5175 Postage - - 37 - - -
5220 Professional Services - 20 224 - - -
5705 Building - 324,039 - - - -
Total Expenditures - 324,300 20 - - -
REVENUE Totals: 23,728 35,299 42,223 239,000 241,302 45,000 EXPENSE Totals: - 324,300 20 - - -
43 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 REVENUE/(EXPENDITURES) 23,728 35,279 (282,077) 239,000 241,302 45,000 AB1600 - General Services Fund 710
Revenues
3301 Interest Income 128 31 - - - -
3810 Development Fees 5,173 11,102 19,808 60,000 107,404 60,000 Total Revenues 5,301 11,133 19,808 60,000 107,404 60,000 Expenditures
5120 Small Tools 4,337 - - - - -
5510 Engineering Consultant 120 3,600 7,920 - - -
5520 Planning Consultant 24,487 92,202 55,692 - - -
5621 Financial Services 27,350 860 - - - -
5220 Professional Services-Planning 11,611 - 740 - - 20,000 5220 Professional Services-Gen Plan Implem - - - - - 100,000 5220 Professional Services-Standard Imp & Spec 25,000
5520 Planning Consultant 104 - - - - -
5620 Legal - 40 - - - -
5621 Financial Services - - 4,761 - - -
5710
Total Expenditures 41,519 123,192 69,113 - - 145,000
REVENUE Totals: 5,301 11,133 19,808 60,000 107,404 60,000 EXPENSE Totals: 41,519 123,192 69,113 - - 145,000
REVENUE/(EXPENDITURES) (36,218) (112,059) (49,305) 60,000 107,404 (85,000) AB1600 - Law Enforcement Fund 720
Revenues
3301 Interest Income 410 99 - - - -
3820 Development Fees 14,909 34,713 64,261 69,000 104,066 60,000 Total Revenues 15,319 34,812 64,261 69,000 104,066 60,000 Expenditures
5131 Supplies - - - - - 1,000
5220 Professional Services - - 200,000 - 200,000 135,000 Total Expenditures - - 200,000 - 200,000 136,000
REVENUE Totals: 15,319 34,812 64,261 69,000 104,066 60,000 EXPENSE Totals: - - 200,000 - 200,000 136,000
REVENUE/(EXPENDITURES) 15,319 34,812 64,261 (131,000) (95,934) (76,000) AB1600 - Fire Fund 730
Revenues
3301 Interest Income 719 174 - - - -
3830 Development Fees 19,202 44,711 79,909 85,000 127,116 80,000 Total Revenues 19,921 44,885 79,909 85,000 127,116 80,000 Expenditures
5131 Supplies - - - - - 8,000
5710 Improvements - - - - - 50,000
5715 Equipment - - - - - 12,000
44 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 5803 Lease Payment 12,000
5803 Lease Principal Pymt - - - - - 23,479
5804 Lease Interest Pymt - - - - - 16,901
5900 Transfers Out 730 510,352 - - - - -
Total Expenditures 510,352 - - - - 122,380
REVENUE Totals: 19,921 44,885 79,909 85,000 127,116 80,000 EXPENSE Totals: 510,352 - - - - 122,380
REVENUE/(EXPENDITURES) (490,431) 44,885 79,909 85,000 127,116 (42,380) AB1600 - Traffic Impact Funds 740
Revenues
3301 Interest Income - - - - - -
3840 Street Development Fees - - - 80,000 86,306 80,000 Total Revenues - - - 80,000 86,306 80,000
Expenditures
5900 Transfers Out - - - - - -
5510 Engineering Consultant 480 - 1,200 - - -
5520 Planning Consultant - 4,103 - - - -
Total Expenditures 480 4,103 1,200 - - -
REVENUE Totals: - - - 80,000 86,306 80,000
EXPENSE Totals: 480 4,103 1,200 - - -
REVENUE/(EXPENDITURES) (480) (4,103) (1,200) 80,000 86,306 80,000 AB1600 - Parks Fund 750
Revenues
3301 Interest Income 68 17 - - - -
3850 Development Fees 38,499 114,867 170,166 260,000 335,411 80,000 Total Revenues 38,567 114,884 170,166 260,000 335,411 80,000 Expenditures
5710 Improvements Park-Bandstand Lighting - - - - - 3,000 5710 Improvements-Turf Restoration 1,200
5710 Improvements Park - - - 45,000 45,000 -
5710 Improvements-Shading Structure & Equip - - - 23,000 23,000 - Total Expenditures - - - 68,000 68,000 4,200
REVENUE Totals: 38,567 114,884 170,166 260,000 335,411 80,000 EXPENSE Totals: - - - 68,000 68,000 4,200
REVENUE/(EXPENDITURES) 38,567 114,884 170,166 192,000 267,411 75,800 AB1600 - Water Fund 760
Revenues
3301 Interest Income 372 90 - - - -
3840 Streets Development Fees - - - 70,000 9,633 70,000 3860 Water Development Fees 12,708 49,046 70,132 70,000 241,995 70,000 Total Revenues 13,080 49,136 70,132 140,000 251,628 140,000 Expenditures
5510 Engineering Consulting - 6,675 43,985 - - -
45 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Total Expenditures - 6,675 43,985 - - -
REVENUE Totals: 13,080 49,136 70,132 140,000 251,628 140,000 EXPENSE Totals: - 6,675 43,985 - - -
REVENUE/(EXPENDITURES) 13,080 42,461 26,147 140,000 251,628 140,000 AB1600 - Ground Wtr Rchrg Fund 765
Revenues
3895 Development Fees - - - 30,000 55,030 50,000
Total Revenues - - - 30,000 55,030 50,000
Expenditures
5900 Transfer out - - - - - 50,000
Total Expenditures - - - - - 50,000
REVENUE Totals: - - - 30,000 55,030 50,000
EXPENSE Totals: - - - - - 50,000
REVENUE/(EXPENDITURES) - - - 30,000 55,030 -
AB1600 - Sewer Fund 770
Revenues
3301 Interest Income 1,070 259 - 400 - 400
3870 Development Fees 61,224 149,483 260,384 280,000 431,145 80,000 Total Revenues 62,294 149,742 260,384 280,400 431,145 80,400 Expenditures
5220 Dev Fee Study - - - - - -
5900 Transfers Out - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: 62,294 149,742 260,384 280,400 431,145 80,400 EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) 62,294 149,742 260,384 280,400 431,145 80,400 AB1600 - Storm Drain Fund 780
Revenues
3301 Interest Income 86 21 - - - -
3880 Development Fees 4,415 9,612 103,200 128,000 156,439 80,000 Total Revenues 4,501 9,633 103,200 128,000 156,439 80,000 Expenditures
5520 Prof Services Dev Fee/Storm Water Master Plan - - - - - 125,000 Total Expenditures - - - - - 125,000
REVENUE Totals: 4,501 9,633 103,200 128,000 156,439 80,000 EXPENSE Totals: - - - - - 125,000
REVENUE/(EXPENDITURES) 4,501 9,633 103,200 128,000 156,439 (45,000) Fire Station Building Fund 790
Revenues
3706 Miscellaneous Revenues 50,000 - - - - -
3800 Loan Proceeds (USDA) - 414,698 - 35,000 35,000 -
3900 Transfers In 843,182 24,613 - - - -
46 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 USDA Loan - - - - - -
Total Revenues 893,182 439,311 - 35,000 35,000 -
Expenditures
5175 Postage 20 - - - - -
5220 Professional Services 5,778 7,895 - - - -
5240 Insurance 3,132 - - - - -
5510 Engineering Consulting 22,530 875,321 - - - -
5620 Legal 13,334 - - - - -
5705 Buildings 285,436 - 1,703 - - -
5715 Equipment - - - 35,000 35,000 -
5804 Bond Admin Fees - 1,350 - - - -
5900 Transfers Out 173,144 - - - - -
Total Expenditures 44,794 1,343,146 1,703 35,000 35,000 - REVENUE Totals: 893,182 439,311 - 35,000 35,000 -
EXPENSE Totals: 44,794 1,343,146 1,703 35,000 35,000 -
REVENUE/(EXPENDITURES) 848,388 (903,835) (1,703) - - -
CalTrans SR 99/Manning Fund 795
Revenues
3301 Interest Income - - 65 150 132 150
Total Revenues - - 65 150 132 150
Expenditures
5900 Tr to Gen Fund St Maint - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: - - 65 150 132 150
EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) - - 65 150 132 150
99 / Merced Signalization Fund 799
Revenues
3301 Interest Income 90 22 82 - - -
3899 99/ Merced Signalization 169,132 - - - - -
Total Revenues 169,222 22 82 - - -
Expenditures
5900 Tr to Gen Fund St Maint - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: 169,222 22 82 - - -
EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) 169,222 22 82 - - -
SPECIAL REVENUE GRAND REVENUE Totals: 2,259,372 4,068,509 3,401,417 5,298,899 7,592,495 4,577,776 SPECIAL REVENUE GRAND EXPENSE Totals: 1,143,041 1,907,048 1,411,897 3,986,341 4,284,246 3,492,975 REVENUE/(EXPENDITURES) 1,116,331 2,161,461 1,989,520 1,312,558 3,308,249 1,084,801 47 UTILITY USERS TAX
Utility UsersTax ‐ 200 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income $ - -$ -$ $ 500 $ 500 -$ -100.00%
Utility Tax $ 485,420 $ 451,060 $ 429,638 $ 400,000 $ 400,000 $ 450,000 12.50% TOTAL REVENUES $ 485,420 $ 451,060 $ 429,638 $ 400,500 $ 400,500 $ 450,000

EXPENDITURES
General Utility Dept 200
Special Dept Expense $ 722 -$ -$ -$ -$ -$
Professional Services $ 37 $ 4,678 $ 8,372 $ 17,200 $ 17,200 $ -58.14% 7,200 Vehicles $ 6,396 -$ -$ -$ -$ -$
Transfers Out $ 51,305 - $ -$ -$ -$ -$
Capital Exp ‐ Police 2020
Equipment $ 28,101 - $ $ 7,775 -$ -$ $ -
PD Vehicle $ 5,235 $ - $ 71,396 -$ -$ -$
Capital Exp ‐ Fire 2030
Special Dept Expense $ 8,307 -$ -$ -$ -$ -$
Equipment $ - -$ $ 8,126 -$ -$ $ 12,000 0.00%
Fire Station Principal Pymt $ - -$ $ 20,000 - $ $ 20,000 $ 20,000 0.00% Fire Station Interest Pymt $ - -$ $ 30,000 - $ $ 30,000 $ 30,000 0.00% Lease 2 Principal Pymt $ - -$ -$ -$ -$ $ 23,479 0.00%
Lease 2 Interest Pymt $ - -$ -$ -$ -$ $ 16,901 0.00%
Fire Transfer to Gen Fund $ 285,230 -$ -$ -$ -$ -$
Parks & Recreation 2040
Youth Sports Contributions $ - -$ $ 2,000 $ 4,000 $ 4,000 $ 4,000 0.00% School District Contribution $ - -$ $ 25,000 - $ $ 25,000 $ 25,000 0.00% Equipment $ 11,794 - $ -$ -$ -$ -$
Proposed deficit to Gen Fund $ - -$ $ 85,525 - $ $ 85,525 -$ Senior Tranfer to Gen Fund $ - -$ $ 70,000 - $ $ 70,000 $ 70,000 0.00% Recreation Transfer to Gen Fund $ - $ - $ 60,000 $ 60,000 $ 60,000 $ 60,000 0.00% Parks Transfer to Gen Fund $ - -$ -$ -$ -$ $ 70,000 0.00% Parks Transfer to Gen Fund $ - -$ $ 59,800 - $ $ 59,800 $ 60,000 0.33% TOTAL EXPENDITURES $ 305,927 $ 95,878 $ 157,669 $ 371,525 $ 371,525 $ 398,580 Net Revenue/(Expenditures) $ 179,493 $ 355,182 $ 271,969 $ 28,975 $ 28,975 $ 51,420 Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 179,493 $ 355,182 $ 271,969 $ 28,975 $ 28,975 $ 51,420 Beginning Fund Balance July 1 $ 790,603 $ 970,096 $ 1,325,278 $ 1,597,247 $ 1,597,247 $ 1,626,222 Ending Fund Balance June 30 $ 970,096 $ 1,325,278 $ 1,597,247 $ 1,626,222 $ 1,626,222 $ 1,677,642 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 970,096 $ 1,325,278 $ 1,597,247 $ 1,626,222 $ 1,626,222 $ 1,677,642 $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Utility Users Fund is used to account separately for local revenues used to assist with funding of essential municipal services.

Budget Highlights: This budget includes transfer to General Fund for Recreation, Senior meals, funding for 75% 1‐maintenance worker I for janitorial services, a new position 90% for maintenance worker I for park maintenance. Also includes Fire Station debt service principal & interest , and Lease 2 (Fire Engines) effective April 2023 funded 1/2 for UUT/1/2 from impact fees fire.
13% 2%
31%
27%
27%
EXPENSES Professional Services
Fire Station Principal Pymt
Fire Station Interest Pymt
Youth Sports Contributions
Senior Tranfer to Gen Fund
100%

REVENUES
Utility Tax
48 DISTRICT SALES TAX
District Tax 201 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Sales Tax - $ 594,757 $ - $ -$ -$ -$
District Sales Tax $ 775,206 - $ $ 1,298,797 $ 1,000,000 $ 1,105,515 $ 1,600,000 60.00% TOTAL REVENUES $ ‐ $ 1,369,963 $ 1,298,797 $ 1,000,000 $ 1,105,515 $ 1,600,000

EXPENDITURES
Special Dept Expense $ ‐ $ ‐ $ 1,529 $ ‐ $ ‐ $ ‐ Camera Project $ - -$ -$ -$ -$ -$
Improvements $ - -$ $ 2,639 $ 200,000 $ 200,000 $ -
Cal PERS UAL Transfer $ - -$ -$ 322,562 $ $ 322,562 $ 361,015 11.92% Police Vehicle $ - -$ -$ $ 65,000 $ 65,000 $ 65,000 0.00% TOTAL EXPENDITURES ‐ $ $ ‐ $ 4,168 $ 587,562 $ 587,562 $ 426,015 Net Revenue/(Expenditures) $ - $ 1,369,963 $ 1,294,629 $ 412,438 $ 517,953 $ 1,173,985 Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 1,369,963 - $ $ 1,294,629 $ 412,438 $ 517,953 $ 1,173,985 Beginning Fund Balance July 1 $ - $ 1,369,963 - $ $ 2,664,592 $ 2,664,592 $ 3,182,545 Ending Fund Balance June 30 $ 1,369,963 - $ $ 2,664,592 $ 3,077,030 $ 3,182,545 $ 4,356,530 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 1,369,963 - $ $ 2,664,592 $ 3,077,030 $ 3,182,545 $ 4,356,530 $‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The District Sales Tax revenues are generated to build a new police station, restore or replace out‐of‐date police equipment, fix city street needing repair, pay escalating pension obligation and other general fund obligations.

Budget Highlights: This budget includes funding one Police patrol car and transfer to General Fund for CalPERS Unfunded Accrued Liability (UAL).
85%
15%

EXPENSES
Cal PERS UAL Transfer
Police Vehicle
100%

REVENUES
District Sales Tax
49 COPS GRANT
Police Department 206 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ - $ -$ -$ -$ -$
COPS Program Income $ 97,550 410,837$ 100,000$ 125,000$ 125,000$ $ 125,000 0.00% COPS Grant $ - $ - -$ -$ -$ -$
TOTAL REVENUES $ 97,550 $ 410,837 $ 100,000 $ 125,000 $ 125,000 $ 125,000 0.00%

EXPENDITURES
Improvements $ - $ 5,278 - $ $ - -$ -$
Police Vehicle $ - $ 58,990 - $ $ 65,000 $ 65,000 65,000$ 0.00% Camera Project $ - $ - -$ -$ -$ -$
Transfer to Gen Fund- 1 FT Position $ - $ - $ 125,000$ - 125,000$ $ 125,000 0.00% TOTAL EXPENDITURES ‐ $ $ ‐ $ 64,268 $ 190,000 $ 190,000 $ 190,000 Net Revenue/(Expenditures) $ 97,550 $ 410,837 $ 35,732 $ (65,000) $ (65,000) $ (65,000) Changes in Fund Balance $ (285,713) $ - -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (188,163) $ 410,837 $ 35,732 $ (65,000) $ (65,000) $ (65,000) Beginning Fund Balance July 1 $ 188,163 $ 410,837$ - 446,569$ 446,569$ $ 381,569 Ending Fund Balance June 30 $ 410,837$ - 446,569$ 381,569$ 381,569$ $ 316,569 Adjustment to Fund Balance $ - $ - -$ -$ -$ -$
Adjusted Ending Fund Balance $ 410,837$ - 446,569$ 381,569$ 381,569$ $ 316,569 $‐
$100,000
$200,000
$300,000
$400,000
$500,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund accounts for expenditures associated for public safety purposes.

Budget Highlights: This budget includes one police patrol car, and one patrol police officer transfer to General Fund. 34%
66%

EXPENSES
Police Vehicle
Transfer to Gen Fund‐ 1 FT
Position 100%

REVENUES
COPS Program Income
50 CARES FUNDING (COVID 19)
*No expenses budgeted *No revenues budgeted
Cares Funding (Covid 19) 208 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ $ - 6 $ -$ -$
Program Income $ - $ 221,105 - $ $ - -$ -$
TOTAL REVENUES $ ‐ $ ‐ $ 221,111 $ ‐ $ ‐ $ ‐

EXPENDITURES
5111 COVID expenditures $ -$ 35,951 - $ - $ -$ -$
TOTAL EXPENDITURES ‐ $ $ ‐ $ 35,951 $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) $ - $ 185,160 - $ $ - -$ -$
Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ - $ 185,160 - $ $ - -$ -$ Beginning Fund Balance July 1 $ - -$ -$ -$ -$ -$
Ending Fund Balance June 30 $ - $ 185,160$ - $ 185,160 $ - -$ Adjustment to Fund Balance $ - -$ $ (185,160) - $ $ - -$ Adjusted Ending Fund Balance $ - $ 185,160 - $ $ -
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund accounts for the Federal CARES Act funding.

Budget Highlights: Covid‐19 related expenses were reimbursed in prior year. Based on unaudited numbers an adjustment needed to close account.
51 RECYCLE GRANT
Recyle Grant 209 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
Recycle Grant $ 5,000 5,000$ $ 5,000 - $ 5,000$ 5,000$ 0.00% TOTAL REVENUES $ 5,000 $ 5,000 $ ‐ $ 5,000 $ 5,000 $ 5,000 0.00%

EXPENDITURES
Special Dept Expense $ 1,000 $ - -$ 5,000 $ 3,000$ 5,000$ 66.67% Donations $ 1,500 - $ $ - -$ -$ -$
Graduation (Improvements) $ 1,000 - $ $ - -$ -$ -$
TOTAL EXPENDITURES $ 1,000 $ 2,500 $ ‐ $ 5,000 $ 3,000 $ 5,000 Net Revenue/(Expenditures) $ 4,000 2,500$ $ - -$ 2,00 $ 0 $ - Changes in Fund Balance $ - -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 4,000 2,500$ $ - -$ 2,000 $ $ - Beginning Fund Balance July 1 $ 4,000 - $ 6,500$ $ 6,500 6,500$ 8,500$ Ending Fund Balance June 30 $ 4,000 6,500$ 6,500$ $ 6,500 8,500$ 8,500$ Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 4,000 6,500$ 6,500$ $ 6,500 8,500$ 8,500$ $‐
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Recycle Grant is funded by Department Beverage Container Recyling Program.

Budget Highlights: The annual $5k grant is specifically for beverage container recycling. 100%

EXPENSES
Special Dept Expense
100%

REVENUES
Recycle Grant
52 GAS TAX
Gas Tax 210 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
Gas Tax 2105 $ 37,738 33,693$ 32,881$ 36,536$ 36,536$ $ 39,042 6.86% Gas Tax 2106 $ 22,422 21,566$ 21,344$ 22,745$ 22,745$ $ 23,854 4.88% Gas Tax 2107 $ 43,063 42,543$ 42,276$ 46,466$ 46,466$ $ 53,206 14.51% Gas Tax 2107.5 $ 2,000 2,000$ 4,217$ 2,000$ 2,000$ $ 2,000 0.00% Gas Tax 2103 $ 17,353 45,544$ 43,059$ 49,735$ 49,735$ $ 55,977 12.55% TOTAL REVENUES $ 122,576 $ 145,346 $ 143,777 $ 157,482 $ 157,482 $ 174,079

EXPENDITURES
Structural Maint $ - 8,784 $ -$ -$ -$ -$
Street Maint Supplies $ 1,910$ 1,744 $ 4,043 -$ -$ -$
Street Maint Supplies $ 5,684 5,463 $ - $ -$ -$ -$
Equipment Maint $ 4,212$ 8,017 $ 1,046 -$ -$ -$
Street Maintenance $ 4,296 821 $ 12,489 $ - $ -$ -$
Professional Services $ 10,860$ 4,663 $ 864 -$ -$ -$
Equipment $ - 7,409 $ -$ -$ -$ -$
Transfer to 327 Debt Service Merced St Improv $ -$ - $ 97,600 - $ 97,600$ $ 90,800 -6.97% TOTAL EXPENDITURES $ 36,901 $ 26,962 $ 18,442 $ 97,600 $ 97,600 $ 90,800 Net Revenue/(Expenditures) $ 85,675 118,384$ 125,335$ 59,882$ 59,882$ $ 83,279 Changes in Fund Balance $ - -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 85,675 118,384$ 125,335$ 59,882$ 59,882$ $ 83,279 Beginning Fund Balance July 1 $ 30,587 16,040$ 134,424$ 259,759$ 259,759$ $ 319,641 Ending Fund Balance June 30 $ 116,262 134,424$ 259,759$ 319,641$ 319,641$ $ 402,920 Adjustment to Fund Balance $ (100,222) $ - -$ -$ -$ -$
Adjusted Ending Fund Balance $ 16,040 134,424$ 259,759$ 319,641$ 319,641$ $ 402,920 $‐
$50,000
$100,000
$150,000
$200,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: Cities and Counties receive Highway User Tax revenue underseparate formulas for the allocation of funds to support engineering, administration and general maintenance to local roads.

Budget Highlights: Gas Tax revenues are influenced heavily by current gas sales and the State of California's apportionment of funding to localities. SB1, passed in 2017 sends additional funds to localities for road improvement. These revenues are funded through increased fees in several areasrelated to transportation. This funds also pays debt service for Merced St Improvements. 100%

EXPENSES
Transfer to 327 Debt Service
Merced St Improv
22%
14%
31% 1%
32%

REVENUES
Gas Tax 2105
Gas Tax 2106
Gas Tax 2107
Gas Tax 2107.5
Gas Tax 2103
53 *No expenses budgeted *No revenues budgeted
Street Projects 211 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income $ - -$ -$ -$ $ - $ -
Program Income $ 415,247 7,038 $ $ 22,500 $ 348,504 $ 1,200,000 $ - 0.00% TOTAL REVENUES $ 7,038 $ 415,247 $ 22,500 $ 348,504 $ 1,200,000 $ ‐

EXPENDITURES
Engineering Consulting $ 111,745 - $ $ 4,000 $ - $ - $ - Street Project -$ 4,257 $ 262,279 $ $ 920,095 $ 1,200,000 $ - 0.00% Improvements $ 80,092 - $ $ 11,959 $ - $ - $ -
Tr to Gen Fund St Maint $ - -$ -$ -$ $ - $ -
TOTAL EXPENDITURES $ ‐ $ 196,094 $ 278,238 $ 920,095 $ 1,200,000 $ ‐ Net Revenue/(Expenditures) $ 219,153 7,038 $ $ (255,738) $ (571,591) $ - $ - Changes in Fund Balance $ - -$ -$ -$ $ - $ -
Net Increase/(Decrease) in Fund Balance $ 219,153 7,038 $ $ (255,738) $ (571,591) $ - $ - Beginning Fund Balance July 1 $ 7,038 - $ 226,191 $ $ (29,547) $ (29,547) $ Ending Fund Balance June 30 $ 226,191 7,038 $ $ (29,547) $ (601,138) $ (29,547) $ Adjustment to Fund Balance $ - -$ -$ -$ $ - $ -
Adjusted Ending Fund Balance $ 226,191 7,038 $ $ (29,547) $ (601,138) $ (29,547) $

TRAFFIC CONGESTION RELIEF FUND

STREET PROJECT
$‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: Traffic Congestion Relief Fund was replaced by Streets and Highway Codes section 2103 in the 2010‐11 fiscal year.

Budget Highlights: None
54 *No expenses budgeted *No revenues budgeted
ARPA Fund 212 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income $ - -$ -$ -$ -$ -$
Program Income $ - -$ $ 812,156 - $ $ 1,624,312 $ -
TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ 812,156 $ ‐ 1,624,312 $

EXPENDITURES
Salaries-Fulltime $ - -$ -$ $ 53,150 $ 53,150 -$
Salaries-Parttime $ - -$ -$ $ 1,350 $ 1,350 -$
Tax & Allow $ - -$ -$ $ 20,500 $ 20,500 -$
Equipment/Water Meter Project $ - -$ $ 685,302 - $ $ 685,302 -$ TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ 760,302 $ 760,302 $ ‐ Net Revenue/(Expenditures) $ - -$ $ - $ 51,854 $ 864,010 -$ Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ - -$ -$ $ 51,854 $ 864,010 -$ Beginning Fund Balance July 1 $ - -$ -$ -$ -$
Ending Fund Balance June 30 $ - -$ -$ $ 51,854 $ 864,010 -$ Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ - -$ -$ $ 51,854 $ 864,010 -$

AMERICAN RESCUE PLAN ACT
$‐
$500,000
$1,000,000
$1,500,000
$2,000,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The American Rescue Plan Act (ARPA) providesrelief funds to state, local, and tribal governmentsthat have been negatively impacted by the coronavirus pandemic. These funds can be used by governmentsto respond to the public health and economic emergency, provide premium pay to essential workers, replace revenue lost due to the pandemic, and make necessary investmentsin water,sewer and broadband infrastructure.

Budget Highlights: City staff will develop a spending plan for the second tranche of ARPA dollars & present to council for consideration within the first quarter of FY23.
55 LTF ARTICLE 3
LTF Article 3‐ 220 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
LTF - Article 3 $ - -$ -$ 16,000 $ 16,000$ $ 16,000 0.00% TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ 16,000 $ 16,000 $ 16,000

EXPENDITURES
Structural Maintenance $ 3,736 -$ -$ -$ -$ 30,000$ 0.00% Tr to G.F.-St Maint $ - -$ -$ -$ -$ -$
TOTAL EXPENDITURES $ 3,736 $ ‐ $ ‐ $ ‐ $ ‐ $ 30,000 Net Revenue/(Expenditures) $ (3,736) -$ -$ 16,000 $ $ 16,000 $ (14,000) Changes in Fund Balance $ - -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (3,736) -$ -$ 16,000 $ $ 16,000 $ (14,000) Beginning Fund Balance July 1 $ 32,405 28,669$ 28,669$ 28,669$ 28,669$ $ 44,669 Ending Fund Balance June 30 $ 28,669 28,669$ 28,669$ 44,669$ 44,669$ $ 30,669 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 28,669 28,669$ 28,669$ 44,669$ 44,669$ $ 30,669 $‐
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its funding from State Local Transportation Funds which are administered and disbursed by the Council of Fresno County Governments (COG). This program is commonly referred to as LTF Article 3 because of its identifying section in the State Public Utilities Code. Article 3 funds are restricted to pedestrian bicycle and sidewalk use.

Budget Highlights: LTF3 includes a portion of funds for FY23 for stripping, signage, and ADA improvements. Budget include ADA improvements on Merced street.
100%

REVENUES
LTF ‐ Article 3
100%

EXPENSES
Structural Maintenance
56 LTF ARTICLE 8
*Revenues pending audit completion
LTF Article 8 ‐ 225 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 442 $ 107$ -$ $ 300 $ 300 -$ 0.00%
LTF - Article 8 $ - -$ $ 665,000$ - $ 665,000 $ 0.00% - Transfers In (Old Advance) $ - -$ -$ -$ -$ -$
TOTAL REVENUES $ 442 $ 107 $ ‐ $ 665,300 $ 665,300 $ ‐

EXPENDITURES
Dept 225 Street Maint $ 2,459 - $ $ - -$ -$ -$
Utilities - Street Lighting $ 80,970 83,257$ 72,423$ $ 83,257 $ 83,257 $ 0.00% - Dept 2250 Street Maint $ 7,378 - $ $ - -$ -$ -$
Professional Services $ 28,593 12,659$ 36,900$ $ 33,000 $ 33,000 $ 0.00% - 5th St Paving from Toulumne to Main $ - -$ -$ $ 311,000 - $ 0.00% 4th St Paving from Vine to Main $ - -$ -$ $ - $ - $ 307,000 0.00% TOTAL EXPENDITURES $ 109,563 $ 105,753 $ 109,323 $ 116,257 $ 116,257 $ 618,000 Net Revenue/(Expenditures) $ (109,121) $ (105,646) $ (109,323) 549,043$ 549,043$ $ (618,000) Changes in Fund Balance $ (14,619) $ - -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (123,740) $ (105,646) $ (109,323) 549,043$ 549,043$ $ (618,000) Beginning Fund Balance July 1 $ 374,876 251,136$ $ 145,490 $ 36,167 $ 36,167 $ 585,210 Ending Fund Balance June 30 $ 251,136 $ 145,490 $ 36,167 585,210$ 585,210$ $ (32,790) Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 251,136 $ 145,490 $ 36,167 585,210$ 585,210$ $ (32,790) $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its funding from State Local Transportation Funds which are administrated and disbursed by the Council of Fresno County Governments. This program is commonly referred to as LTF Article 8 because of its identifying section in the State Public Utilities Code. This fund is dedicated to the safety, maintenance and improvement of streets and alleys throughout the community.

Budget Highlights: The LTF8 fund includes a number of important infrastructure projects in FY23, which includes paving on 4th & 5th streets.
50% 50%

EXPENSES
5th St Paving from Toulumne to
Main
4th St Paving from Vine to Main
57 MEASURE C
Measure C ‐ 230 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 531 $ 129 $ - $ 150 $ 150 $ 150 $ 0.00% Current Year Secured - $ -$ $ - -$ -$ $ -
Measure C $ - -$ $ - -$ -$ $ -
Measure C-Street Maint $ 88,277 $ 118,439 $ 117,029 $ 110,661 $ 110,661 $ 110,661 0.00% Measure C-ADA Comply $ 2,962 $ 4,003 $ 3,977 $ 3,873 $ 3,873 3,873$ 0.00% Measure C-Flex Spending 102,825$ $ 133,930 $ 138,013 $ 123,740 $ 123,740 $ 123,740 0.00% Other Reimbursement $ - -$ $ - -$ -$ $ 0.00% -
TOTAL REVENUES $ 194,595 $ 256,501 $ 259,019 $ 238,424 $ 238,424 $ 238,424

EXPENDITURES
Projects $ - -$ $ 48,348 $ - -$ $ -
Vine St (GS to 4th) HMA overlay $ - -$ $ 270,000 - $ $ 350,000 $ - 0.00% ADA repairs $ - -$ $ - $ 25,000 $ 25,000 $ 0.00% -
ADA Transition Plan Update $ - -$ $ - $ 75,000 $ 75,000 - $ 0.00% Main St (3rd to Adams) HMA overlay $ - -$ $ 265,000 - $ $ 280,000 $ 0.00% - Improvements $ - $ 2,725 $ 29,537 $ - -$ $ -
TOTAL EXPENDITURES ‐ $ $ 2,725 $ 77,885 $ 635,000 $ 655,000 $ 75,000 Net Revenue/(Expenditures) $ 194,595 $ 253,776 $ 181,134 $ (396,576) $ (416,576) $ 163,424 Changes in Fund Balance $ 13,273 $ - $ - -$ -$ $ -
Net Increase/(Decrease) in Fund Balance $ 207,868 $ 253,776 $ 181,134 $ (396,576) $ (416,576) $ 163,424 Beginning Fund Balance July 1 $ 714,572 $ 922,440 $ 1,176,216 $ 1,357,350 $ 1,357,350 $ 940,774 Ending Fund Balance June 30 $ 922,440 $ 1,176,216 $ 1,357,350 $ 960,774 $ 940,774 $ 1,104,198 Adjustment to Fund Balance $ - -$ $ - -$ -$ $ -
Adjusted Ending Fund Balance $ 922,440 $ 1,176,216 $ 1,357,350 $ 960,774 $ 940,774 $ 1,104,198 $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its revenue from a 1/2% sales tax increase approved by Fresno County voters in November, 1986. Funds are used for rehabilitation of existing streets, curb, gutter, sidewalk and drainage systems. The Measure C Tax was extended by voter approval through 2026.

Budget Highlights: Measure C funds are used on a number of projects related to local roads and sidewalks. FY23 inlcudes funding for ADA transition plan update.
100%

EXPENSES
ADA Transition Plan Update 46%
2%
52%

REVENUES
Measure C‐Street Maint
Measure C‐ADA Comply
Measure C‐Flex Spending
58 ROAD MAINTENANCE REHAB ACCT-SB1
SB1 235 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
SB1 $ 101,636 $ 85,075 116,345$ 123,983$ 123,983$ $ 136,723 10.28% Prop 1B $ 40,516 - $ $ - -$ -$ -$
TOTAL REVENUES $ 101,636 $ 125,591 $ 116,345 $ 123,983 $ 123,983 $ 136,723

EXPENDITURES
Street Project $ 88,769 $ - -$ -$ -$ -$
Main St Paving $ - $ 225,652 - $ $ - -$ -$
Tr to G.F.-St Maint $ - -$ -$ -$ -$ -$
TOTAL EXPENDITURES $ 88,769 $ ‐ $ 225,652 $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) $ 12,867 125,591$ $ (109,307) $ 123,983 123,983$ $ 136,723 Changes in Fund Balance $ 20,426 $ - -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 33,293 125,591$ $ (109,307) 123,983$ 123,983$ $ 136,723 Beginning Fund Balance July 1 $ 23,761 $ 57,054 $ 182,645 $ 73,338 $ 73,338 $ 197,321 Ending Fund Balance June 30 $ 57,054 $ 182,645 $ 73,338 197,321$ 197,321$ $ 334,044 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 57,054 $ 182,645 $ 73,338 197,321$ 197,321$ $ 334,044 *No expenses budgeted
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Road Maintenance and Rehabiliation Act SB1 is used to account separately for state revenues used for transportation.

Budget Highlights: None
100%

REVENUES
SB1
59 ACTIVE TRANSPORTATION PROGRAM (ATP)
ATP‐ Fund 236 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
Federal/State Grant $ - -$ -$ -$ $ 227,000 - $ 0.00%
TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 227,000

EXPENDITURES
Improvements/Golden State Bike Trail $ - -$ -$ -$ $ 227,000 - $ 0.00% TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ ‐ $ ‐ $ 227,000 Net Revenue/(Expenditures) $ - -$ -$ -$ -$ -$
Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ - -$ -$ -$ $ - -$ Beginning Fund Balance July 1 $ - -$ -$ -$ -$ -$
Ending Fund Balance June 30 $ - -$ -$ -$ -$ -$
Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ - -$ -$ -$ -$ -$
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Active Transportation Program provides is biannual competitive funding for projects that encourage increased bicycling and walking.

Budget Highlights: The Budget includes a golden state bike trail project. 100%

EXPENSES
Improvements/Golden State Bike
Trail 100%

REVENUES
Federal/State Grant
60 SURFACE TRANSPORTATON BLOCK GRANT (STBG)
STBG Fund 237 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
Federal/State Grant $ - -$ -$ -$ $ 850,000 - $ 0.00%
TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 850,000

EXPENDITURES
Improvements/Manning Reconstruction $ - -$ -$ -$ $ 850,000 - $ 0.00% TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ ‐ $ ‐ $ 850,000 Net Revenue/(Expenditures) $ - -$ -$ -$ -$ -$
Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ - -$ -$ -$ $ - -$ Beginning Fund Balance July 1 $ - -$ -$ -$ -$ -$
Ending Fund Balance June 30 $ - -$ -$ -$ -$ -$
Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ - -$ -$ -$ -$ -$
$‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Surface Transportation Block Grant program (STBG) provides flexible funding that may be used by States and localities for projects to preserve and improve the conditions and performance on any Federal‐aid highway, bridge and tunnel projects on any public road, pedestrian and bicycle infrastructure, and transit capital projects.

Budget Highlights: The Budget includes funding a manning reconstruction project. 100%

EXPENSES
Improvements/Manning
Reconstruction
100%

REVENUES
Federal/State Grant
61 COMMUNITY DEVELOPMENT BLOCK GRANT
*No expenses budgeted
CDBG 250 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
Program Income $ 23,728 35,299$ $ 42,223 239,000$ $ 241,302 $ 45,000 -81.17% TOTAL REVENUES $ 23,728 $ 35,299 $ 42,223 $ 239,000 $ 241,302 $ 45,000

EXPENDITURES
Postage $ - -$ $ 37 $ - -$ -$
Professional Services $ - $ 20 $ 224 -$ -$ -$
6th St House $ - $ 324,039 - $ $ - -$ -$
TOTAL EXPENDITURES ‐ $ $ 20 $ 324,300 $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) $ 23,728 $ (282,077) 35,279 $ 239,000$ $ 241,302 $ 45,000 Changes in Fund Balance $ 361,163 $ - $ - $ - $ - -$
Net Increase/(Decrease) in Fund Balance $ 384,891 $ (282,077) 35,279 $ 239,000$ $ 241,302 $ 45,000 Beginning Fund Balance July 1 $ 410,852 795,743$ 831,022$ 548,945$ 548,945$ $ 790,247 Ending Fund Balance June 30 $ 795,743 831,022$ 548,945$ 787,945$ 790,247$ $ 835,247 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 795,743 831,022$ 548,945$ 787,945$ 790,247$ $ 835,247 $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Community Development Block Grant is used to account separately for state revenues to assist in development activities.

Budget Highlights: None
100%

REVENUES
Program Income
62 AB1600-GENERAL SERVICES
AB1600‐General Services 710 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 128 $ 31 $ -$ -$ -$ -$
Development Fees $ 5,173 11,102$ 19,808$ 60,000$ 107,404$ 60,000$ -44.14% TOTAL REVENUES $ 5,301 $ 11,133 $ 19,808 $ 60,000 $ 107,404 $ 60,000

EXPENDITURES
Small Tools $ 4,337 $ - -$ -$ -$ -$
Engineering Consultant $ 120 3,600$ $ 7,920 -$ -$ -$
Planning Consultant $ 24,487 92,202$ $ 55,692 $ - -$ -$ Financial Services $ 27,350 860 $ $ - -$ -$ -$
Professional Services $ 11,611 -$ $ 740 -$ $ 145,000 - $ 0.00% Engineering Consultant $ 104 -$ -$ -$ -$ -$
Planning Consultant $ - $ 40 -$ -$ $ - -$
Legal $ - $ 4,761 - $ -$ -$ -$
TOTAL EXPENDITURES $ 41,519 $ 123,192 $ 69,113 $ ‐ $ ‐ $ 145,000 Net Revenue/(Expenditures) $ (36,218) $ (112,059) $ (49,305) 60,000$ $ 107,404 $ (85,000) Changes in Fund Balance $ 4,026 $ - -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (32,192) $ (112,059) $ (49,305) 60,000$ $ 107,404 $ (85,000) Beginning Fund Balance July 1 $ 109,735 $ 77,543 $ (34,516) $ (83,821) $ (83,821) $ 23,583 Ending Fund Balance June 30 $ 77,543 $ (34,516) $ (83,821) $ (23,821) $ 23,583 $ (61,417) Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 77,543 $ (34,516) $ (83,821) $ (23,821) $ 23,583 $ (61,417) $‐
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is used to account for developer fees provided for equipment, construction and maintenance of general City assets.

Budget Highlights: The budget includes funding for general plan implementation,standard improvement and specifications update.
100%

EXPENSES
Professional Services
100%

REVENUES
Development Fees
63 AB1600-LAW ENFORCEMENT
Law Enforcement 720 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 410 $ 99 $ - $ -$ -$ -$
Development Fees $ 14,909 $ 34,713 $ 64,261 $ 69,000 $ 104,066 $ 60,000 0.00% TOTAL REVENUES $ 15,319 $ 34,812 $ 64,261 $ 69,000 $ 104,066 $ 60,000 0.00%

EXPENDITURES
Supplies $ - -$ $ - -$ -$ 1,000 $ 0.00%
Professional Services $ - -$ $ 200,000$ - 200,000$ $ 135,000 0.00% TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ 200,000 $ 200,000 $ 136,000 Net Revenue/(Expenditures) $ 15,319 $ 34,812 $ (131,000) 64,261 $ $ (95,934) $ (76,000) Changes in Fund Balance $ (70) -$ $ - -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 15,249 $ 34,812 $ (131,000) 64,261 $ $ (95,934) $ (76,000) Beginning Fund Balance July 1 $ 360,631 $ 375,880 410,692$ 474,953$ 474,953$ $ 379,019 Ending Fund Balance June 30 $ 375,880 $ 410,692 474,953$ 343,953$ 379,019$ $ 303,019 Adjustment to Fund Balance $ - -$ $ - -$ -$ -$
Adjusted Ending Fund Balance $ 375,880 $ 410,692 474,953$ 343,953$ 379,019$ $ 303,019 $‐
$50,000
$100,000
$150,000
$200,000
$250,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is used to account for developer fees provided for purchase of vehicles and equipment.

Budget Highlights: The budget includes the remaining costs of design and engineering of a new police facility. 99%

EXPENSES
Supplies
Professional Services 100%

REVENUES
Development Fees
64 AB1600‐Fire 730 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 719 $ 174 $ -$ -$ -$ -$
Development Fees $ 19,202 $ 44,711 $ 79,909 $ 85,000 $ 127,116 $ 80,000 0.00% TOTAL REVENUES $ 19,921 $ 44,885 $ 79,909 $ 85,000 $ 127,116 $ 80,000 0.00%

EXPENDITURES
Supplies $ - -$ -$ -$ -$ $ 8,000 0.00%
Equipment $ - -$ -$ -$ -$ 12,000 $ 0.00%
Lease Payment $ - -$ -$ -$ -$ 12,000 $ 0.00%
Lease Principal Pymt $ - -$ -$ -$ -$ 23,479 $ 0.00%
Lease Interest Pymt $ - -$ -$ -$ -$ 16,901 $ 0.00%
Improvements $ - -$ -$ -$ -$ 50,000 $ 0.00%
Transfers Out 730 $ 510,352 -$ -$ -$ -$ -$
TOTAL EXPENDITURES $ 510,352 $ ‐ $ ‐ $ ‐ $ ‐ $ 122,380 Net Revenue/(Expenditures) $ (490,431) $ 44,885 $ 79,909 $ 85,000 $ 127,116 $ (42,380) Changes in Fund Balance $ (121) -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (490,552) $ 44,885 $ 79,909 $ 85,000 $ 127,116 $ (42,380) Beginning Fund Balance July 1 $ 575,544 $ 84,992 129,877$ $ 209,786 $ 209,786 $ 336,902 Ending Fund Balance June 30 $ 84,992 $ 129,877 209,786$ $ 294,786 $ 336,902 $ 294,522 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 84,992 $ 129,877 209,786$ $ 294,786 $ 336,902 $ 294,522 $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
AB1600-FIRE
Description: This fund is used to account for developer fees provided for purchase of vehicles and equipment.

Budget Highlights: The budget includes expenses for PPE, 12 SCBA's, and Payments for the Lease 2 (Fire Engines) effective April 2023 funded 1/2 from fire impact fees and 1/2 from UUT. Also included in this budget is the design of the buildout of fire station.
20%
13%
39%
28%

EXPENSES
Equipment
Supplies
Lease Principal Pymt
Lease Interest Pymt 100%

REVENUES
Development Fees
65 AB1600-TRAFFIC IMPACT
*No expenses budgeted
Traffic Impact Fees 740 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
Street Development Fees $ - -$ -$ 80,000 $ $ 86,306 $ 80,000 -7.31% TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ 80,000 $ 86,306 $ 80,000

EXPENDITURES
Engineering Consultant $ 480 -$ 1,200 $ $ - -$ -$
Planning Consultant $ 4,103 - $ $ - -$ -$ -$
TOTAL EXPENDITURES $ 480 $ 4,103 $ 1,200 $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) $ (480) $ (4,103) $ (1,200) $ 80,000 $ 86,306 $ 80,000 Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (480) $ (4,103) $ (1,200) $ 80,000 $ 86,306 $ 80,000 Beginning Fund Balance July 1 $ 83,608 83,128$ 79,025$ $ 77,825 $ 77,825 $ 164,131 Ending Fund Balance June 30 $ 83,128 79,025$ $ 77,825 157,825$ 164,131$ $ 244,131 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 83,128 79,025$ $ 77,825 157,825$ 164,131$ $ 244,131 $‐
$20,000
$40,000
$60,000
$80,000
$100,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: These are fees charged to new development to mediate their impact on Arterial streets. This portion of the fee is for improvements to main arterial streets.

Budget Highlights: None
100%

REVENUES
Street Development Fees
66 AB1600-PARKS
AB1600‐Parks 750 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 68 $ 17$ $ - -$ -$ $ -
Development Fees $ 38,499 114,867$ 170,166$ 260,000$ $ 335,411 $ 80,000 -76.15% TOTAL REVENUES $ 38,567 $ 114,884 $ 170,166 $ 260,000 $ 335,411 $ 80,000 0.00%

EXPENDITURES
Improvements Park-Bandstand Lighting $ - -$ -$ -$ -$ $ 3,000 0.00% Improvements-Turf Restoration $ - -$ -$ -$ -$ $ 1,200 0.00% Improvements-Shading Structure & Equip $ - -$ -$ 45,000 $ $ 45,000 $ - Improvements-Shading Structure & Equip $ - -$ -$ 23,000 $ $ 23,000 $ - TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ 68,000 $ 68,000 $ 4,200 Net Revenue/(Expenditures) $ 38,567 114,884$ 170,166$ 192,000$ $ 267,411 $ 75,800 Changes in Fund Balance $ (12) -$ -$ -$ $ -
Net Increase/(Decrease) in Fund Balance $ 38,555 114,884$ 170,166$ 192,000$ $ 267,411 $ 75,800 Beginning Fund Balance July 1 $ 202,275 240,830$ 355,714$ 525,880$ 525,880$ $ 793,291 Ending Fund Balance June 30 $ 240,830 355,714$ 525,880$ 717,880$ 793,291$ $ 869,091 Adjustment to Fund Balance $ - -$ -$ -$ -$ $ -
Adjusted Ending Fund Balance $ 240,830 355,714$ 525,880$ 717,880$ 793,291$ $ 869,091 $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: These are fees charged to new development to mediate their impact on parks and recreation.

Budget Highlights: This budget includes improvements for the Panzak park bandstand lighting, and turf restoration. 71%
29%

EXPENSES
Improvements Park‐Bandstand
Lighting
Improvements‐Turf Restoration
100%

REVENUES
Development Fees
67 AB1600-WATER
*No expenses budgeted
AB1600‐Water Fund 760 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income $ 372 $ 90 -$ -$ -$ -$
Streets Development Fees $ - -$ $ 70,000 - $ 9,633$ 70,000$ 626.67% Water Development Fees $ 12,708 49,046$ 70,132$ 70,000$ $ 241,995 $ -71.07% 70,000 TOTAL REVENUES $ 13,080 $ 49,136 $ 70,132 $ 140,000 $ 251,628 $ 140,000

EXPENDITURES
Engineering Consulting $ 6,675 - $ $ 43,985 -$ -$ -$
TOTAL EXPENDITURES $ ‐ $ 6,675 $ 43,985 $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) $ 13,080 42,461$ 26,147$ $ 140,000 $ 251,628 $ 140,000 Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 13,080 42,461$ 26,147$ $ 140,000 $ 251,628 $ 140,000 Beginning Fund Balance July 1 $ 351,516 364,533$ 406,994$ 433,141$ $ 433,141 $ 684,769 Ending Fund Balance June 30 $ 364,596 406,994$ 433,141$ 573,141$ $ 684,769 $ 824,769 Adjustment to Fund Balance $ (63) -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 364,533 406,994$ 433,141$ 573,141$ $ 684,769 $ 824,769 Description: The fees in this fund are charged to new development to supplement the cost of new water facilities in the City.

Budget Highlights: None
50% 50%

REVENUES
Streets Development Fees
Water Development Fees
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
68 AB1600-GROUND WTR RECHARGE
AB1600‐Ground Water Recharge 765 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
Development Fees $ - -$ $ 30,000 - $ 55,030$ 50,000$ 0.00% TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ 30,000 $ 55,030 $ 50,000

EXPENDITURES
Transfer to CID Fund 503 $ - -$ -$ -$ $ 50,000 - $ 0.00% TOTAL EXPENDITURES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 50,000 Net Revenue/(Expenditures) $ - -$ $ 30,000 - $ $ 55,030 -$ Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ - -$ $ 30,000 - $ $ 55,030 -$ Beginning Fund Balance July 1 $ - -$ -$ -$ $ 55,030 - $ Ending Fund Balance June 30 $ - -$ $ 30,000 - $ 55,030$ $ 55,030 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ - -$ $ 30,000 - $ 55,030$ $ 55,030 Description: The fees in this fund are charged to new development to include the acquistion and development of recharge basins and conveyance pipelines and facilities.

Budget Highlights: Budget includes transfer of funds to Groundwater CID to offset expenses for Groundwater Sustainability Plan. 100%

EXPENSES
Transfer to CID Fund 503
100%

REVENUES
Interest Income
$‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
69 AB1600-SEWER
*No expenses budgeted
AB1600‐Sewer 770 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income $ 1,070 $ 259 $ - $ 400 $ - $ 0.00% 400 Development Fees $ 61,224 $ 149,483 260,384$ $ 280,000 $ 431,145 80,000$ -81.44% TOTAL REVENUES $ 62,294 $ 149,742 $ 260,384 $ 280,400 $ 431,145 $ 80,400

EXPENDITURES
Dev Fee Study $ - $ - -$ -$ -$ -$
Transfers Out $ - $ - -$ -$ -$ -$
TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) $ 62,294 $ 149,742 260,384$ $ 280,400 $ 431,145 $ 80,400 Changes in Fund Balance $ - $ - -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 149,742 62,294 $ 260,384$ $ 280,400 $ 431,145 $ 80,400 Beginning Fund Balance July 1 $ 965,498 $ 1,027,612 $ 1,437,738 1,177,354 $ $ 1,437,738 $ 1,868,883 Ending Fund Balance June 30 $ 1,027,792 $ 1,177,354 $ 1,718,138 1,437,738 $ $ 1,868,883 $ 1,949,283 Adjustment to Fund Balance $ (180) $ - -$ -$ -$ -$
Adjusted Ending Fund Balance $ 1,027,612 $ 1,177,354 $ 1,718,138 1,437,738 $ $ 1,868,883 $ 1,949,283 $‐
$100,000
$200,000
$300,000
$400,000
$500,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: Funds the expansion and oversize of sewer mains as and sewer lift stations. Selma Kingsburg Fowler Sanitation District (SKF) is responsible for the operations, maintenance, and financial duties. The City overseesthese operations.

Budget Highlights: None.
1%
99%

REVENUES
Interest Income
Development Fees
70 AB1600-STORM DRAIN
AB1600‐Storm Drain 780 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 86 $ 21 $ - $ -$ -$ -$
Development Fees $ 4,415 $ 103,200 9,612 $ 128,000$ $ 156,439 $ 80,000 -48.86% TOTAL REVENUES $ 4,501 $ 9,633 $ 103,200 $ 128,000 $ 156,439 $ 80,000 0.00%

EXPENDITURES
Offsite So Temperance $ - -$ -$ -$ -$ -$
Prof Services Dev Fee $ - -$ -$ -$ $ 125,000 - $ 0.00%
TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ ‐ $ 125,000 Net Revenue/(Expenditures) $ 4,501 $ 103,200 9,633 $ 128,000$ $ 156,439 $ (45,000) Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 4,501 $ $ 9,633 $ 103,200 $ 128,000 $ 156,439 $ (45,000) Beginning Fund Balance July 1 $ 102,073 97,587 $ 111,706$ 214,906$ $ 214,906 $ 371,345 Ending Fund Balance June 30 $ 102,088 111,706$ 214,906$ 342,906$ $ 371,345 $ 326,345 Adjustment to Fund Balance $ (15) -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 102,073 111,706$ 214,906$ 342,906$ $ 371,345 $ 326,345 $‐
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The primary function of this budget is to administer the funds collected from developers for the expansion of storm drain system facilities and improvements to aged infrastructure.

Budget Highlights: FY23 budget includes funding for Storm Water Master plan. 100%

EXPENSES
Prof Services Dev Fee
100%

REVENUES
Development Fees
71 FIRE STATION BUILDING
*No expenses budgeted *No revenues budgeted
Fire 790 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfer from UUT $ - $ - $ - $ - $ - -$
Transfer from Fire Impact $ - $ - $ - $ - $ - -$
Miscellaneous Revenues $ 50,000 $ - $ - $ - $ - -$
Loan Proceeds (USDA) $ - $ 414,698 $ - $ 35,000 $ 35,000 -$ 0.00% Transfers In $ 843,182 $ 24,613 $ - $ - $ - -$
USDA Loan $ - $ - $ - $ - $ - -$
TOTAL REVENUES $ 893,182 $ 439,311 $ ‐ $ 35,000 $ 35,000 $ ‐ 0.00%

EXPENDITURES
Postage $ 20 $ - $ - $ - $ - -$
Professional Services $ 5,778 $ 7,895 $ - $ - $ - -$
Insurance $ 3,132 $ - $ - $ - $ - -$
Engineering Consulting $ 22,530 $ 875,321 $ - $ - $ - -$ Legal $ 13,334 $ - $ - $ - $ - -$
Buildings $ - $ 285,436 $ 1,703 $ - $ - -$
Improvements $ - $ - $ - $ 35,000 $ 35,000 -$
Bond Admin Fees $ - $ 1,350 $ - $ - $ - -$
Transfers Out $ - $ 173,144 $ - $ - $ - -$
TOTAL EXPENDITURES $ 44,794 $ 1,343,146 $ 1,703 $ 35,000 $ 35,000 $ ‐ Net Revenue/(Expenditures) $ 848,388 $ (903,835) $ (1,703) $ - -$ Changes in Fund Balance $ - $ - $ - $ - -$
Net Increase/(Decrease) in Fund Balance $ 848,388 $ (903,835) $ (1,703) $ - $ - -$ Beginning Fund Balance July 1 $ 197,260 $ 1,045,648 $ 195,772 $ 194,069 $ 194,069 $ 194,069 Ending Fund Balance June 30 $ 1,045,648 $ 141,813 $ 194,069 $ 194,069 $ 194,069 $ 194,069 Adjustment to Fund Balance $ - $ 53,959 $ - $ - $ - -$
Adjusted Ending Fund Balance $ 1,045,648 $ 195,772 $ 194,069 $ 194,069 $ 194,069 $ 194,069 $(300,000)
$200,000
$700,000
$1,200,000
$1,700,000
$2,200,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: Fire Station construction
Budget Highlights: Completed January 2021
72 CALTRANS SR 99/MANNING
*No expenses budgeted
Cal TraNs SR 99/Manning Fund 795 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ 65$ 150$ 150$ 0.00%
TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ 65 $ 150 $ 150 0.00%

EXPENDITURES
Tr to Gen Fund St Maint $ - -$ -$ -$ -$ -$
TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) $ - -$ -$ 65$ 150$ 150$
Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ - -$ $ - 65$ 150$ 150$ Beginning Fund Balance July 1 $ - -$ -$ -$ 150$
Ending Fund Balance June 30 $ - -$ -$ 65$ 150$ 300$
Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ - -$ -$ 65$ 150$ 300$
$‐
$20
$40
$60
$80
$100
$120
$140
$160
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Merced Street Fund is used to account for the accumulation of resourcesfor, and the repayment of, City bonds, interest and related costs.

Budget Highlights: None
100%

REVENUES
Interest Income
73 AB1600-99 MERCED SIGNALIZATION FUND
*No expenses budgeted *No revenues budgeted
AB1600‐Merced Signalization 799 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income $ 90 22$ 82$ -$ -$ -$
99/ Merced Signalization $ 169,132 $ - -$ -$ -$ -$
TOTAL REVENUES $ 169,222 $ 22 $ 82 $ ‐ $ ‐ $ ‐

EXPENDITURES
Tr to Gen Fund St Maint $ - -$ -$ -$ -$ -$
TOTAL EXPENDITURES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) 169,222$ $ 22 82$ -$ -$ -$
Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 169,222 $ 22 82$ -$ -$ -$ Beginning Fund Balance July 1 $ 50,997 220,219$ 220,241$ 220,323$ 220,323$ $ 220,323 Ending Fund Balance June 30 $ 220,219 220,241$ 220,323$ 220,323$ 220,323$ $ 220,323 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 220,219$ 220,241$ 220,323$ 220,323$ 220,323$ $ 220,323 $‐
$50,000
$100,000
$150,000
$200,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Merced Street Fund is used to account for the accumulation of resourcesfor, and the repayment of, City bonds, interest and related costs.

Budget Highlights: None
74 ENTERPRISE FUNDS
75 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Fund: Water Fund 500

REVENUES
3301 Interest Income 1,772 429 - - - -
3508 Water Revenue 1,262,036 1,388,978 1,558,897 1,500,000 1,500,000 1,500,000 3509 Water Meter Sales - - - - - -
3510 Late Fees/Penalties 26,962 6,488 (1,038) 25,000 25,000 25,000 3512 Reconnect Fee 8,160 18 8,000 8,000 8,000
3516 Water Hook-up Fees 10,183 2,783 4,899 10,000 10,000 10,000 3518 Bad Check processing Fee 80 90 60 100 100 100
3522 Water Supply Wells 46,088 36,625 - - - -
3640 Grant Revenue SJVAPCD - - - - - 40,000
3640 Grant Revenue Water Arrearage 141,948 141,948 -
3706 Miscellaneous - - - 3,500 3,500 3,500
Total Revenues 1,355,281 1,435,411 1,562,818 1,688,548 1,688,548 1,586,600

EXPENDITURES
Wages and Benefits
5010 Salary - Full Time 302,876 356,797 360,837 492,881 492,881 525,084 5020 Salary - Part Time 14,879 3,549 - - - -
5030 Salary - Overtime 6,168 6,134 2,339 3,000 3,000 3,000 5080 Employee Benefits 140,184 - - - - -
5081 Tax & Allow - 37,124 35,280 55,531 55,531 53,499
5082 CalPERS - 67,906 84,514 104,775 104,775 106,937
5083 CalPERS UAL 81,477 94,863 104,178 116,141 116,141 126,798 5084 Health Insurance - 54,429 51,788 51,988 51,988 94,567 5087 Workers Comp - 16,508 16,541 17,530 17,530 18,195
Workers Comp 545,584 637,310 655,477 841,846 841,846 928,080 Maintenance and Operation
5100 Office Expense 302 535 144 100 100 500
5104 Site/Program Supply 1,707 - - - -
5110 Special Dept Expense 25,858 282 - - - -
5120 Small Tools 989 2,430 - 2,000 2,000 4,000
5121 Supplies - 27,691 7,867 6,375 6,375 8,375
5130 Clothing/Personal Expense 2,170 1,238 1,661 600 600 600 5140 Advertising & Promotion - 838 1,339 1,165 1,165 3,165 5150 Publications/Legal Notices 135 - - - - -
5160 Communications 2,283 6,628 8,889 8,495 8,495 8,495 5170 Utilities 173,219 193,628 244,453 202,225 202,225 202,225 5175 Postage 13,838 13,803 7,792 5,270 5,270 5,270
5176 Permit Fees - 11,306 24,243 19,670 19,670 36,000
5180 Rents & Leases 6,928 7,989 8,805 8,520 8,520 8,520 5182 Equip Rent/Leases - 3,100 4,196 950 950 950
5185 Janitorial Maintenance - 2,216 3,272 2,815 2,815 2,815 5190 Maint Struct Impr Grounds 51,577 155 - - - -
5200 Equip Maintenance 9,081 38,351 6,653 5,515 5,515 5,515 5202 Water Main Maintenance - 106 - 20,000 20,000 20,000 5205 Vehicle Maintenance 4,655 2,946 2,865 9,925 9,925 9,925 5206 Well Maintenance - 11,089 28,962 36,130 36,130 36,130 5210 Gasoline/Diesel Fuel 16,039 16,257 13,446 9,900 9,900 13,342 5220 Professional Services 62,686 7,648 38,783 53,070 53,070 78,070 5230 Computer Support Services 1,864 38,218 24,843 27,095 27,095 27,095 5240 Insurance 34,036 36,472 50,005 75,126 75,126 75,126

CITY OF FOWLER

ENTERPRISE FUNDS
FISCAL YEAR 2022-2023
76 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 5250 Memberships & Dues 9,544 1,157 1,001 1,355 1,355 1,355 5260 Conferences & Meetings 182 420 - 1,000 1,000 2,500 5271 Dispatch Fees - 4,572 - - - -
5300 Education/Training 1,215 1,409 80 160 160 2,500
5310 Well testings/Medical Labs - 6,408 5,859 5,545 5,545 5,545 5620 Legal - - - 10,000 10,000 10,000
5621 Financial Services 3,600 8,021 47,271 28,495 28,495 28,495 5802 Principal Payments-Farmers Loan/Water System 25,000 55,800 20,000 58,900 58,900 60,700 5900 Interest Payments-Farmers Loan/Water System 72,757 39,219 107,307 67,239 67,239 64,398 5900 Transfers Out 500 65,986 - - - - -
5900 Transfer Out-Groundwater(CID) 45,776 - - - - -
Capital Expenditures 629,720 541,639 659,736 667,640 667,640 721,611 5710 Improvements - - - - - -
5710 Water meters and registers - - 81,662 60,000 60,000 - 5710 12" water main to 3 crowns - - - - - 200,000
5710 Resurface water tower and structural analysis - - - 265,000 265,000 5710 Energy Conservation Project/Solar - - - - - -
5710 Water Rate Study - - - 70,000 70,000 -
5710 Water Master Plan - - - - - 40,000
5715 Equipment - 53,682 1,487 -
5720 Vehicles-2 Electric Carts - - - 40,000
Total Capital Expenditures - 53,682 83,149 395,000 395,000 280,000 Grand Total Expenditures 1,175,304 1,232,631 1,398,362 1,904,486 1,904,486 1,929,691 REVENUE Totals: 1,355,281 1,435,411 1,562,818 1,688,548 1,688,548 1,586,600 EXPENSE Totals: 1,175,304 1,232,631 1,398,362 1,904,486 1,904,486 1,929,691 REVENUE/(EXPENDITURES) 179,977 202,780 164,456 (215,938) (215,938) (343,091) Fund: Water Well Maintenance 501

REVENUES
3301 Interest Income - - - - - -
3522 Water Supply Wells 515,882 - 223,090 113,000 113,000 113,000 3621 Water Well Maint - - - - - -
Total Revenues 515,882 - 223,090 113,000 113,000 113,000

EXPENDITURES
5190 Structural Maintenance 87,592 7,220 - - - -
5200 Equipment Maintenance - 3,614 - - - -
5206 Well Maintenance - 7,416 - - - -
5710 Generator - - - - - -
5900 Transfers Out - - - - - -
Total Expenditures 87,592 18,250 - - - -
REVENUE Totals: 515,882 - 223,090 113,000 113,000 113,000 EXPENSE Totals: 87,592 18,250 - - - -
REVENUE/(EXPENDITURES) (87,592) 497,632 223,090 113,000 113,000 113,000 77 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Fund: Groundwater Recharge CID Fund 502
Revenues
3301 Interest Income - - - - - -
3900 Transfers In - Impact Fees 65,986 - - - - 50,000
3901 Transfers In - Water Fund 45,776 - - - - -
Total Revenues 111,762 - - - - 50,000
Expenditures
5220 Professional Services 25,563 - 54,314 195,684 195,684 190,432 5510 Engineering Consultant - - - - - -
5520 Planning Consultant - - - - - -
5620 Legal 1,073 - - - - -
5621 Financial Services - - - - - -
Total Expenditures 26,636 - 54,314 195,684 195,684 190,432 REVENUE Totals: 111,762 - - - - 50,000
EXPENSE Totals: 26,636 - 54,314 195,684 195,684 190,432 REVENUE/(EXPENDITURES) 85,126 (54,314) - (195,684) (195,684) (140,432) Fund: TCP Fund 503
Revenues
3301 Interest Income - - 892 1,815 1,881 2,000
3700 Other Revenue - 30,534 1,664,163 600,000 600,000 600,000 Total Revenues - 30,534 1,665,055 601,815 601,881 602,000 Expenditures
5110 Special Dept Expense - - - - - -
5710 Improvements - - 1,469,000 - 1,469,000 600,000
Total Expenditures - - 1,469,000 - 1,469,000 600,000
REVENUE Totals: - 30,534 1,665,055 601,815 601,881 602,000 EXPENSE Totals: - - 1,469,000 - 1,469,000 600,000
REVENUE/(EXPENDITURES) 30,534 - 1,665,055 (867,185) (867,119) 2,000 ENTERPRISE GRAND REVENUE Totals: 1,467,043 1,981,827 3,450,963 2,403,363 2,403,429 2,351,600 ENTERPRISE GRAND EXPENSE Totals: 1,289,532 1,250,881 1,452,676 3,569,170 3,569,170 2,720,123 REVENUE/(EXPENDITURES) 177,511 730,946 1,998,287 (1,165,807) (1,165,741) (368,523) 78 WATER
Water Fund 500 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 1,772 $ 429 $ -$ -$ -$ -$
Water Revenue $ 1,262,036 $ 1,388,978 $ 1,558,897 $ 1,500,000 $ 1,500,000 $ 1,500,000 0.00% Late Fees/Penalties $ 26,962 $ 6,488 $ (1,038) $ 25,000 $ 25,000 $ 25,000 0.00% Reconnect Fee $ 8,160 $ 18 -$ $ 8,000 $ 8,000 $ 8,000 0.00% Water Hook-up Fees $ 10,183 $ 2,783 $ 4,899 $ 10,000 $ 10,000 $ 10,000 0.00% Bad Check processing Fee $ 80 $ 90 $ 60 $ 100 $ 100 $ 100 0.00% Water Supply Wells $ 46,088 $ 36,625 -$ -$ -$ -$
Grant Revenue SJVAPCD $ - $ - $ - -$ -$ $ 40,000 0.00%
Grant Revenue Water Arrearage $ - $ - $ - $ 141,948 $ 141,948 -$ 0.00% Miscellaneous $ - $ - $ - $ 3,500 $ 3,500 $ 3,500 0.00% TOTAL REVENUES $ 1,355,281 $ 1,435,411 $ 1,562,818 $ 1,688,548 $ 1,688,548 $ 1,586,600

EXPENDITURES
Wages and Benefits $ 545,584 $ 637,310 $ 655,477 $ 841,846 $ 841,846 $ 928,080 10.24% Maintenance and Operation $ 531,963 $ 446,620 $ 532,429 $ 541,501 $ 541,501 $ 596,513 10.16% Principal Payment $ 25,000 $ 55,800 $ 20,000 $ 58,900 $ 58,900 $ 60,700 3.06% Interest Payment $ 72,757 $ 39,219 $ 107,307 $ 67,239 $ 67,239 $ 64,398 -4.23% Capital Outlay $ - $ 53,682 $ 83,149 $ 395,000 $ 395,000 $ 280,000 -29.11% TOTAL EXPENDITURES $ 1,175,304 $ 1,232,631 $ 1,398,362 $ 1,904,486 $ 1,904,486 $ 1,929,691 Net Revenue/(Expenditures) $ 179,977 $ 202,780 $ 164,456 $ (215,938) $ (215,938) $ (343,091) Changes in Fund Balance $ - $ - $ - -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 179,977 $ 202,780 $ 164,456 $ (215,938) $ (215,938) $ (343,091) Beginning Fund Balance July 1 $ 351,516 $ 531,493 $ 735,856 $ 900,312 $ 900,312 $ 684,374 Ending Fund Balance June 30 $ 531,493 $ 734,273 $ 900,312 $ 684,374 $ 684,374 $ 341,283 Adjustment to Fund Balance $ - $ 1,583 -$ -$ -$ -$
Adjusted Ending Fund Balance $ 531,493 $ 735,856 $ 900,312 $ 684,374 $ 684,374 $ 341,283 $‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Water Fund handles all of the services of the water system. This includes delivery of water to customers, billing and collection and water connection fees, witnessing water tie ins, and reporting as required by the State Water Resources Control Board.

This enterprise fund provides clean and safe drinking water to the residents of Fowler. The responsibilities for the accounting division and operations for the water system are shared between the Finance Department and Public Works Department.

Budget Highlights: The Water fund expenditures include funding for capital improvement projects including an update to the Water Rate Study, and purchasing of new smart water meters, Water Master Plan. The budget also included two electric carts that will be reimbursed by San Janquin Valley Air Pollution Control District. 56%
36%
EXPENSES 4% 4%
Wages and Benefits
Maintenance and Operation
Principal Payment
Interest Payment
97%
1% 2%
REVENUES 1%
Water Revenue
Late Fees/Penalties
Reconnect Fee
Water Hook‐up Fees
79 WATER WELL MAINTENANCE
*No expenses budgeted
Water Well Maintenance 501 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
Water Supply Wells $ 515,882 - $ 223,090$ 113,000$ 113,000$ 113,000$ 0.00% Water Well Maint $ - -$ -$ -$ -$ -$
TOTAL REVENUES $ ‐ $ 515,882 $ 223,090 $ 113,000 $ 113,000 $ 113,000

EXPENDITURES
Structural Maintenance $ 87,592 $ 7,220 $ - -$ -$ -$
Equipment Maintenance $ 3,614$ - $ - -$ -$ -$
Well Maintenance $ 7,416$ - $ - -$ -$ -$
Generator $ - -$ -$ -$ -$ -$
Transfers Out $ - -$ -$ -$ -$ $ -
TOTAL EXPENDITURES $ 87,592 $ 18,250 $ ‐ $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) $ (87,592) 497,632$ 223,090$ 113,000$ 113,000$ $ 113,000 Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (87,592) 497,632$ 223,090$ 113,000$ 113,000$ $ 113,000 Beginning Fund Balance July 1 $ 444,754 403,250$ 900,882$ $ 1,123,972$ 1,236,972 1,123,972 $ Ending Fund Balance June 30 $ 357,162 900,882$ $ 1,236,972$ 1,236,972$ 1,349,972 1,123,972 $ Adjustment to Fund Balance $ 46,088 $ - -$ -$ -$ -$
Adjusted Ending Fund Balance $ 403,250 900,882$ $ 1,236,972$ 1,236,972$ 1,349,972 1,123,972 $ $‐
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The fees in this fund are charged to new development to supplement the cost of new water infrastructure such as new Water Wells or to upsize water mains.

Budget Highlights: None
100%

REVENUES
Water Well Maint
80 GROUNDWATER RECHARGE CID
Groundwater Recharge CID 502 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ -$ -$ -$ -$ -$
Transfers In - Impact Fees CID $ 65,986 -$ -$ -$ -$ 50,000$ 0.00% Transfers In - Water Fund $ 45,776 -$ -$ -$ -$ -$
TOTAL REVENUES $ 111,762 $ ‐ $ ‐ $ ‐ $ ‐ $ 50,000

EXPENDITURES
Professional Services $ 25,563 -$ 54,314 $ 195,684$ 195,684$ $ 190,432 -2.68% Legal $ 1,073 -$ -$ -$ -$ -$
TOTAL EXPENDITURES $ 26,636 $ ‐ $ 54,314 $ 195,684 $ 195,684 $ 190,432 Net Revenue/(Expenditures) $ 85,126 $ (54,314) - $ $ (195,684) $ (195,684) $ (140,432) Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 85,126 $ (54,314) - $ $ (195,684) $ (195,684) $ (140,432) Beginning Fund Balance July 1 $ 118,910 157,187$ 157,187$ 102,873$ $ 102,873 $ (92,811) Ending Fund Balance June 30 $ 204,036 157,187$ $ 102,873 $ (92,811) $ (92,811) $ (233,243) Adjustment to Fund Balance $ (46,849) -$ -$ -$
Adjusted Ending Fund Balance $ 157,187 157,187$ $ 102,873 $ (92,811) $ (92,811) $ (233,243) $‐
$50,000
$100,000
$150,000
$200,000
$250,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Groundwater Fund will handle all the implementation projects for the Groundwater Sustainability Plan, as required by the SGMA and Department of Water Resourcesin an effort to reach sustainability.

Budget Highlights The South Kings Groundwater Sustainability Agency is formed by 5 different Cities: Fowler, Sanger, Del Rey CSD, Kingsburg, Parlier.
100%

EXPENSES
Professional Services
100%

REVENUES
Transfers In ‐ Impact Fees CID
81 TCP
Water Well Maintenance 503 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income - $ - $ 892 $ 1,815 $ 1,881 $ 2,000 $ 6.33% Other Revenue - $ 30,534 $ 1,664,163 $ 600,000 $ 600,000 $ 600,000 $ 0.00% TOTAL REVENUES $ ‐ $ 30,534 $ 1,665,055 $ 601,815 $ 601,881 $ 602,000

EXPENDITURES
Special Dept Expense - $ -$ $ - $ - $ - -$
Improvements $ - -$ $ 1,469,000 - $ $ 1,469,000 $ -59.16% 600,000 TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ 1,469,000 $ 1,469,000 $ 600,000 Net Revenue/(Expenditures) $ 30,534 - $ $ 1,665,055 $ (867,185) $ (867,119) $ 2,000 Changes in Fund Balance $ - $ - $ - $ - $ - -$
Net Increase/(Decrease) in Fund Balan $ 30,534 - $ 1,665,055 $ (867,185) $ (867,119) $ 2,000 $ Beginning Fund Balance July 1 - $ - $ 30,534 $ 1,695,589 $ 1,695,589 $ 828,470 $ Ending Fund Balance June 30 - $ 30,534 $ 1,695,589 $ 828,404 $ 828,470 $ 830,470 $ Adjustment to Fund Balance - $ -$ $ - $ - $ - -$
Adjusted Ending Fund Balance $ 30,534 - $ $ 1,695,589 $ 828,404 $ 828,470 $ 830,470 $‐
$500,000
$1,000,000
$1,500,000
$2,000,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The TCP fund is a settlement from a litigation settlement. This fund are to be used for the design and construction for a new water treatment facility.

Budget Highlights This fund included $269k for engineering design, and $1.2M for Well #7 treatment plant.
100%

EXPENSES
Improvements
100%

REVENUES
Interest Income
82 DEBT SERVICE FUNDS
83 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Debt Service 88-1 Fund 320

REVENUES
3001 Current Year - Secured 59,798 61,110 61,702 34,663 34,663 34,663 3003 Prior Year - Secured - 128 - - - -
3005 Other Property Taxes - - - - - -
3301 Interest Income - 185 - - - -
3901 Transfers In -General Fund - - - - - -
Total Revenues 59,798 61,423 61,702 34,663 34,663 34,663

EXPENDITURES
5801 Principal Payments - - - - - -
5802 Interest Payment - - - - - -
5804 Bond Admin Fees - - - - - -
5900 Transfers Out - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: 59,798 61,423 61,702 34,663 34,663 34,663 EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) 59,798 61,423 61,702 34,663 34,663 34,663 Assessment District 1993-1 Debt Service Fund 325

REVENUES
3001 Current Year - Secured 135,734 135,882 148,973 77,698 77,698 77,698 3003 Prior Year - Secured - 2,621 1,443 - - -
3005 Other Property Taxes - - - - - -
3301 Interest Income - 379 - - - -
3901 Transfers In -General Fund - - - 25,044 25,044 -
Total Revenues 135,734 138,882 150,416 102,742 102,742 77,698

EXPENDITURES
5801 Principal Payments 27,988 16,106 18,217 20,329 20,329 20,329 5802 Interest Payment 9,540 7,721 6,305 4,715 4,715 3,038 5804 Bond Admin Fees 88 - - - - -
5900 Transfers Out - - - - - -
Total Expenditures 37,616 23,827 24,522 25,044 25,044 23,367 REVENUE Totals: 135,734 138,882 150,416 102,742 102,742 77,698 EXPENSE Totals: 37,616 23,827 24,522 25,044 25,044 23,367 REVENUE/(EXPENDITURES) 98,118 115,055 125,894 77,698 77,698 54,331 Assessment District 1993-1 - Hospital Improvement Debt Service Fund 326

CITY OF FOWLER

DEBT SERVICE FUNDS
FISCAL YEAR 2022-2023
84 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023

REVENUES
3901 Transfers In-General Fund - - - 18,000 18,000 16,800 3901 Transfers In-Debt Service - - - - - -
Total Revenues - - - 18,000 18,000 16,800

EXPENDITURES
5801 Principal Payments 15,000 15,000 15,000 15,000 15,000 15,000 5802 Interest Payment 3,600 5,400 4,200 3,000 3,000 1,800 Total Expenditures 18,600 20,400 19,200 18,000 18,000 16,800 REVENUE Totals: - - - 18,000 18,000 16,800
EXPENSE Totals: 18,600 20,400 19,200 18,000 18,000 16,800 REVENUE/(EXPENDITURES) (18,600) (20,400) (19,200) - - - Assessment District 1993-1 - Merced Street Improvement Debt Service Fund 327

REVENUES
3900 Transfers In-Gas Tax - - - 97,600 97,600 90,800
3901 Transfers In-General Fund - - - - - -
Total Revenues - - - 97,600 97,600 90,800

EXPENDITURES
5801 Principal Payment 65,000 70,000 75,000 80,000 80,000 80,000 5802 Interest Payment 18,800 29,600 23,800 17,600 17,600 10,800 Total Expenditures 83,800 99,600 98,800 97,600 97,600 90,800 REVENUE Totals: - - - 97,600 97,600 90,800
EXPENSE Totals: 83,800 99,600 98,800 97,600 97,600 90,800 REVENUE/(EXPENDITURES) (83,800) (99,600) (98,800) - - - Fire Station Bldg Debt Service 329

REVENUES
3301 Interest Income 7 76 31 25 64 -
3900 Transfer from UUT 5,950 53,550 60,000 50,000 50,000 - 3901 Transfer In - 25,998 - - - -
Total Revenues 5,957 79,624 60,031 50,025 50,064 -

EXPENDITURES
5802 Interest Payment - 2,405 - - - -
5900 Transfers Out - 4,713 - - - -
5801 Principal Payment - 19,000 - 20,000 20,000 -
5802 Interest Payment 238 11,802 594 30,000 30,000 -
5900 Transfers Out 53,550 - 27,588 - - -
Total Expenditures 53,788 26,712 39,390 50,000 50,000 - REVENUE Totals: 5,957 79,624 60,031 50,025 50,064 -
EXPENSE Totals: 53,788 26,712 39,390 50,000 50,000 -
REVENUE/(EXPENDITURES) (47,831) 52,912 20,641 25 64 -
85 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Assessment District 1994-1 Debt Service Fund 330

REVENUES
3001 Current Year - Secured - - 154,340 - - 154,300
3005 Other Property Taxes - - - - - -
3014 Prepaid Property Assessme - - - - 2,174 -
3900 Transfer from General Fund - - - - - -
3901 Transfers In - - - - - -
Total Revenues - - 154,340 - 2,174 154,300

EXPENDITURES
5801 Principal Payment 102,316 110,697 107,588 126,647 126,647 139,218 5802 Interest Payment 28,870 32,829 34,067 27,093 27,093 16,658 5804 Bond Admin Fees 587 - - 600 600 600
Total Expenditures 131,773 143,526 141,655 154,340 154,340 156,476 REVENUE Totals: - - 154,340 - 2,174 154,300
EXPENSE Totals: 131,773 143,526 141,655 154,340 154,340 156,476 REVENUE/(EXPENDITURES) (131,773) (143,526) (141,655) (152,166) - (2,176) DEBT SERVICE GRAND REVENUE Totals: 201,489 279,929 272,149 457,370 305,243 374,261 DEBT SERVICE GRAND EXPENSE Totals: 325,577 314,065 323,567 344,984 344,984 287,443 REVENUE/(EXPENDITURES) (124,088) (34,136) (51,418) 112,386 (39,741) 86,818 86 DEBT SERVICE 88-1
*No expenses budgeted
Debt Service 88‐1/Fund 320 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Current Year - Secured 59,798 $ 61,110$ 61,562$ 34,663$ 34,663$ 34,663$ 0.00% Prior Year - Secured $ - 128$ $ 140 -$ -$ -$
Other Property Taxes $ - -$ -$ -$ -$ -$
Interest Income $ - $ 185 -$ -$ -$ -$
Transfers In -General Fund $ - -$ -$ -$ -$ -$
TOTAL REVENUES $ 59,798 $ 61,423 $ 61,702 $ 34,663 $ 34,663 $ 34,663

EXPENDITURES
Principal Payments $ - -$ -$ -$ -$ -$
Interest Payment $ - -$ -$ -$ -$ -$
Bond Admin Fees $ - -$ -$ -$ -$ -$
Transfers Out $ - -$ -$ -$ -$ -$
TOTAL EXPENDITURES ‐ $ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Net Revenue/(Expenditures) $ 59,798 61,423$ 61,702$ 34,663$ 34,663$ $ 34,663 Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 59,798 61,423$ 61,702$ 34,663$ 34,663$ $ 34,663 Beginning Fund Balance July 1 $ 82,457 - $ $ 143,880 205,582$ 205,582$ $ 240,245 Ending Fund Balance June 30 $ 59,798 $ 143,880 205,582$ 240,245$ 240,245$ $ 274,908 Adjustment to Fund Balance $ 22,659 -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 82,457 $ 143,880 205,582$ 240,245$ 240,245$ $ 274,908 $‐
$20,000
$40,000
$60,000
$80,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Debt Service 88‐1 is used to account for accumulation of resources for, and the repayment of, City Bonds, interest and related costs.

Budget Highlights: None
100%

REVENUES
Current Year ‐ Secured
87 ASSESSMENT DISTRICT 1993-1
Assessment District 1993‐1/Fund 325 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Current Year - Secured 135,734 $ 135,882$ $ 148,973 $ 77,698 77,698$ $ 77,698 0.00% Prior Year - Secured $ 2,621 - $ $ 1,443 -$ -$ $ 0.00% - Other Property Taxes $ - -$ -$ -$ -$ $ 0.00% -
Interest Income $ - $ 379 -$ -$ -$ $ 0.00% -
Transfers In -General Fund $ - -$ $ 25,044 - $ $ 25,044 $ 0.00% - TOTAL REVENUES $ 135,734 $ 138,882 $ 150,416 $ 102,742 $ 102,742 $ 77,698

EXPENDITURES
Principal Payments $ 27,988 16,106$ 18,217$ 20,329$ 20,329$ $ 20,329 0.00% Interest Payment $ 9,540 7,721$ 6,305$ $ 4,715 4,715$ $ -35.57% 3,038 Bond Admin Fees $ 88 $ - -$ -$ -$ $ 0.00% -
Transfers Out $ - -$ -$ -$ -$ $ 0.00% -
TOTAL EXPENDITURES $ 37,616 $ 23,827 $ 24,522 $ 25,044 $ 25,044 $ 23,367 Net Revenue/(Expenditures) $ 115,055 98,118 $ $ 125,894 $ 77,698 77,698$ $ 54,331 Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 115,055 98,118 $ $ 125,894 $ 77,698 77,698$ $ 54,331 Beginning Fund Balance July 1 $ (632,595) 6,006 $ (517,540) $ (391,646) $ $ (391,646) $ (313,948) Ending Fund Balance June 30 $ 104,124 $ (391,646) (517,540) $ (313,948) $ $ (313,948) $ (259,617) Adjustment to Fund Balance $ - (736,719) $ -$ -$ -$ -$
Adjusted Ending Fund Balance $ (517,540)$ (391,646) (632,595) $ (313,948) $ $ (313,948) $ (259,617) $‐
$50,000
$100,000
$150,000
$200,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Assessment No. 93‐1 is used to account for accumulation of resources for, and the repayment of, City Bonds, interest and related costs.

Budget Highlights: The City continues to pay down outstanding debt with a maturity date of September 2023. 87%
13%

EXPENSES
Principal Payments
Interest Payment 100%

REVENUES
Current Year ‐ Secured
88 ASSESSMENT DISTRICT 1993-1

HOSPITAL IMPROVEMENT
Hospital Improvement Debt Service/Fund 326 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfers In-General Fund - $ -$ $ 18,000 - $ 18,000$ 16,800$ -6.67% Transfers In-Debt Service $ - -$ -$ -$ -$ -$
TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ 18,000 $ 18,000 $ 16,800

EXPENDITURES
Principal Payment $ 15,000 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 0.00% Interest Payment $ 3,600 5,400$ 4,200$ 3,000$ 3,000$ 1,800$ -40.00% TOTAL EXPENDITURES $ 18,600 $ 20,400 $ 19,200 $ 18,000 $ 18,000 $ 16,800 Net Revenue/(Expenditures) $ (18,600) $ (20,400) $ (19,200) $ - -$ -$ Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (18,600) $ (20,400) $ (19,200) $ - -$ -$ Beginning Fund Balance July 1 $ (75,000) - $ $ (95,400) $ (114,600) $ (114,600) $ (114,600) Ending Fund Balance June 30 $ (18,600) $ (95,400) $ (114,600) $ (114,600) $ (114,600) $ (114,600) Adjustment to Fund Balance $ (56,400) $ - -$ -$ -$ -$
Adjusted Ending Fund Balance $ (75,000) $ (95,400) $ (114,600) $ (114,600) $ (114,600) $ (114,600) $‐
$5,000
$10,000
$15,000
$20,000
$25,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This debt is related to the 1993 Hospital Improvement Project.

Budget Highlights: The City transfer funds from General Fund to pay down outstanding debt with a maturity date of September 2023.
89%
11%

EXPENSES
Principal Payment
Interest Payment
100%

REVENUES
Transfers In‐General Fund
89 MERCED STREET IMPROVEMENT

DEBT SERVICE
Merced St Improvement/Fund 327 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfers In-Gas Tax - $ -$ -$ 97,600 $ 97,600$ $ 90,800 -6.97% Transfers In-General Fund $ - -$ -$ -$ -$ -$ 0.00%
TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ 97,600 $ 97,600 $ 90,800

EXPENDITURES
Principal Payment $ 65,000 70,000$ 75,000$ 80,000$ 80,000$ $ 80,000 0.00% Interest Payment $ 18,800 29,600$ 23,800$ 17,600$ 17,600$ 10,800$ -38.64% TOTAL EXPENDITURES $ 83,800 $ 99,600 $ 98,800 $ 97,600 $ 97,600 $ 90,800 0.00% Net Revenue/(Expenditures) $ (83,800) $ (99,600) $ (98,800) $ - -$ -$ Changes in Fund Balance $ - $ - -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (83,800) $ (99,600) $ (98,800) $ - -$ -$ Beginning Fund Balance July 1 $ 153,794 $ (405,000) $ (504,600) $ (603,400) $ (603,400) $ (603,400) Ending Fund Balance June 30 $ 153,794 $ (504,600) $ (603,400) $ (603,400) $ (603,400) $ (603,400) Adjustment to Fund Balance $ (558,794) $ - -$ -$ -$ -$
Adjusted Ending Fund Balance $ (405,000) $ (504,600) $ (603,400) $ (603,400) $ (603,400) $ (603,400) $‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This is the debt service for the Merced Street Improvement Project consisting additionsto Merced Street, including the reconstruction of certain portions of the street, the construction of alley approaches, the replacement of curbs.

Budget Highlights: The City transfer fundsfrom Gas Tax to pay down outstanding debt with a maturity date of September 2023.
100%

REVENUES
Transfers In‐Gas Tax
88%
12%

EXPENSES
Principal Payments
Interest Payment
90 FIRE STATION BLDG DEBT SERVICE
*No expenses budgeted *No revenues budgeted
Fire Station Bldg Debt Service/Fund 329 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income $ 7 76$ 31$ 25$ $ 64 $ 0.00% -
Transfer from UUT $ 5,950 $ 53,550 60,000$ 50,000$ $ 50,000 $ 0.00% - Transfer In $ 25,998 - $ $ - -$ -$ $ 0.00% -
TOTAL REVENUES $ 5,957 $ 79,624 $ 60,031 $ 50,025 $ 50,064 $ ‐

EXPENDITURES
Principal Payment $ 19,000 - $ $ 20,000 - $ $ 20,000 $ 0.00% - Interest Payment $ 238 2,999$ $ 11,802 30,000$ $ 30,000 $ 0.00% - Transfers Out $ 53,550 $ 4,713 $ 27,588 $ - -$ $ 0.00% - TOTAL EXPENDITURES $ 53,788 $ 26,712 $ 39,390 $ 50,000 $ 50,000 $ ‐ 0.00% Net Revenue/(Expenditures) $ (47,831) 52,912$ $ 20,641 $ 25 $ 64 -$ Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (47,831) 52,912$ $ 20,641 $ 25 $ 64 -$ Beginning Fund Balance July 1 $ 11,670 - $ 64,582$ 85,223$ 85,223$ $ 85,287 Ending Fund Balance June 30 $ (47,831) 64,582$ 85,223$ 85,248$ 85,287$ $ 85,287 Adjustment to Fund Balance $ 59,501 $ - -$ -$
Adjusted Ending Fund Balance $ 11,670 64,582$ 85,223$ 85,248$ 85,287$ $ 85,287 $‐
$20,000
$40,000
$60,000
$80,000
$100,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Debt Service Fire Station is used to accountseparately for debt service for the new fire station.

Budget Highlights: For FY 22‐23 funding for the Fire Station Building debtservice will be allocated directly from the UUT fund. 91 1994 WATER OBLIGATION

DEBT SERVICE FUND
Assessment District 1994‐1 Debt Service/Fund 330 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Current Year - Secured - $ -$ $ 154,340 - $ $ 154,300 - $ 0.00% Other Property Taxes $ - -$ -$ -$ -$ $ 0.00% -
Prepaid Property Assessment $ - -$ -$ $ 2,174 - $ $ 0.00% - Transfer from General Fund $ - -$ -$ -$ -$ $ 0.00% -
Transfers In $ - -$ -$ -$ -$ $ 0.00% -
TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ 154,340 $ 2,174 $ 154,300

EXPENDITURES
Principal Payment $ 102,316 110,697$ 107,588$ $ 126,647 126,647$ 139,218$ 9.93% Interest Payment $ 28,870 32,829$ 34,067$ 27,093$ 27,093$ 16,658$ -38.52% Bond Admin Fees $ 587 -$ $ - 600$ 600$ 600$ 0.00%
TOTAL EXPENDITURES $ 131,773 $ 143,526 $ 141,655 $ 154,340 $ 154,340 $ 156,476 Net Revenue/(Expenditures) $ (131,773) $ (143,526) $ (141,655) $ (152,166) - $ $ (2,176) Changes in Fund Balance $ - -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (131,773) $ (143,526) $ (141,655) $ (152,166) - $ $ (2,176) Beginning Fund Balance July 1 $ 15,397 $ (143,526) - $ $ (285,181) $ (285,181) $ (437,347) Ending Fund Balance June 30 $ (116,376) $ (143,526) $ (285,181) $ (285,181) $ (437,347) $ (439,523) Adjustment to Fund Balance $ 116,376 $ - -$ -$
Adjusted Ending Fund Balance $ (143,526) - $ $ (285,181) $ (285,181) $ (437,347) $ (439,523) $‐
$50,000
$100,000
$150,000
$200,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This debt service is a 1994 water obligation for construction for the city water system.

Budget Highlights: The City continues to pay down outstanding debt with a maturity date of September 2023. 83%
16%
1%

EXPENSES
Principal Payments
Interest Payment
Bond Admin Fees 100%

REVENUES
Current Year ‐ Secured
92 SUCCESSOR AGENCY FUND
93 Unaudited Unaudited Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Fund: Successor Agency Fund 850

REVENUES
3015 Tax Increment 208,788 424,527 76,736 137,250 137,250 109,169 Total Revenues 208,788 424,527 76,736 137,250 137,250 109,169

EXPENDITURES
Wages and Benefits
5010 Salary - Full Time 2,785 2,967 3,473 70,792 70,792 11,477 5080 Employee Benefits 3,661 60 - - - -
5081 Tax & Allow - 230 263 7,458 7,458 1,384
5082 CalPERS - 581 739 13,128 13,128 2,386
5083 CalPERS UAL 3,854 3,878 4,297 - - 3,172
5084 Health Insurance - 3,098 2,086 3,348 3,348 100
5086 Uniform Allow - - - - - -
5087 Workers Comp - 532 463 1,482 1,482 250
Total Wages and Benefits 10,300 11,346 11,321 96,208 96,208 18,769 Maintenance and Operation
5175 Postage - 40 - - - -
5220 Professional Services/Audit 6,043 4,280 1,675 2,500 2,500 - 5260 Conferences & Meetings 4 3 - - - -
5620 Legal 137 - - 4,277 4,277 -
5621 Financial Services - 665 - - - -
5801 Principal Payments 53,000 58,000 64,000 71,000 71,000 78,000 5802 Interest Payments 20,450 32,700 26,600 19,850 19,850 12,400 5804 Bond Fees - - - - - -
Total Maintenance and Operation 79,634 95,688 92,275 97,627 97,627 90,400 Total Expenditures 89,934 107,034 103,596 193,835 193,835 109,169 REVENUE Totals: 208,788 424,527 76,736 137,250 137,250 109,169 EXPENSE Totals: 89,934 107,034 103,596 193,835 193,835 109,169 REVENUE/(EXPENDITURES) 118,854 317,493 (26,860) (56,585) (56,585) -

CITY OF FOWLER

SUCCESSOR AGENCY FUND
FISCAL YEAR 2022-2023
94 REDEVELOPMENT SUCCESSOR AGENCY FUND
Successor Agency 850 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Tax Increment 208,788 $ 424,527 $ 76,736 $ 137,250$ 137,250$ $ 109,169 -20.46% TOTAL REVENUES $ 208,788 $ 424,527 $ 76,736 $ 137,250 $ 137,250 $ 109,169 42.27%

EXPENDITURES
Wages and Benefits $ 10,300 $ 11,346 11,321$ 96,208$ 96,208$ $ 18,769 -80.49% Maintenance and Operation $ 79,634 $ 95,688 92,275$ 97,627$ 97,627$ $ 90,400 -7.40% TOTAL EXPENDITURES $ 89,934 $ 107,034 $ 103,596 $ 193,835 $ 193,835 $ 109,169 5.38% Net Revenue/(Expenditures) $ 118,854 317,493$ $ (26,860) $ (56,585) $ (56,585) $ - Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 118,854 317,493$ $ (26,860) $ (56,585) $ (56,585) $ - Beginning Fund Balance July 1 $ 118,854$ - 436,347$ 409,487$ 409,487$ $ 353,938 Ending Fund Balance June 30 $ 118,854 436,347$ 409,487$ 352,902$ 352,902$ $ 353,938 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 118,854 436,347$ 409,487$ 345,851$ 353,938$ $ 353,938 $‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This is a fund that accounts for the new State Law on Redevelopment Successor Agencies. The fund will account for debt of the agency per the adopted and approved ROPS(Recognized Obligation Payment Schedule). The Successor Agency will receive tax debt of the Agency. All of debt will be accounted for in this fund until is is retired, at that time the fund increment to cover the recognized obligation will be ended.

Budget Highlights: None
17%
83%

EXPENSES
Wages and Benefits
Maintenance and
Operation
100%

REVENUES
Tax Increment
95 PUBLIC FINANCING AUTHORITY FUND
96 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2018-2019 2019-2020 2020-2021 2021-2022 2021-2022 2022-2023 Fund: Public Financing Authority (PFA) Fund 900

REVENUES
3302 Rental Income
327-1993-1 Merced Street Improv - - 97,600 - 97,600 90,800 326-1993-1 Hospital Improv - - 18,000 - 18,000 16,800
325-Assessment District 1993-1 - - 25,044 - 25,044 23,367 330-Assessment District 1994-1 - - 153,740 - 153,740 155,876 850-RDA Loan - - - 90,850 90,850 90,850
Bond Fee - - - 7,000 7,000 7,000
Total Revenues - - 392,234 - 392,234 384,693

EXPENDITURES
5621 Financial Services - Audit - 3,287 5,102 3,287 3,287 2,000 5801 Principal Payment - - 312,976 - 312,976 325,547
5802 Interest Payment - - 72,258 - 72,258 52,146
5804 Bond Admin Fee 3,285 3,575 3,405 3,575 3,575 3,575 Total Expenditures 3,285 6,862 8,507 392,096 392,096 383,268 REVENUE Totals: - - - 392,234 392,234 384,693
EXPENSE Totals: 3,285 6,862 8,507 392,096 392,096 383,268 REVENUE/(EXPENDITURES) (3,285) (6,862) (8,507) 138 138 1,425

CITY OF FOWLER

PUBLIC FINANCING AUTHORITY (PFA)
FISCAL YEAR 2022-2023
97 PUBLIC FINANCING AUTHORITY (PFA)
Public Financing Authority (PFA) 900 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Rental Income - $ -$ -$ -$ -$ -$
1993-1 Merced Street Improv $ - -$ -$ 97,600 $ $ 97,600 $ 90,800 -6.97% 1993-1 Hospital Improv $ - -$ -$ 18,000 $ $ 18,000 $ 16,800 -6.67% Assessment District 1993-1 $ - -$ -$ 25,044 $ $ 25,044 $ 23,367 -6.70% Assessment District 1994-1 $ - -$ $ 153,740 - $ $ 153,740 $ 155,876 1.39% RDA Loan $ - -$ -$ 90,850 $ $ 90,850 $ 90,850 0.00%
Bond Fee $ - -$ -$ $ 7,000 $ 7,000 $ 7,000 0.00%
TOTAL REVENUES $ ‐ $ ‐ $ ‐ $ 392,234 $ 392,234 $ 384,693

EXPENDITURES
Principal Payment $ - -$ $ 312,976 - $ $ 312,976 $ 325,547 4.02% Interest Payment $ - $ - -$ 7 $ 2,258 $ 72,258 $ -27.83% 52,146 Bond Fee $ 3,285 $ 3,575 $ 3,405 $ 3,575 $ 3,575 $ 3,575 0.00% Financial Services - Audit $ - $ 3,287 $ 5,102 $ 3,287 $ 3,287 $ -39.15% 2,000 TOTAL EXPENDITURES $ 3,285 $ 6,862 $ 8,507 $ 392,096 $ 392,096 $ 383,268 Net Revenue/(Expenditures) $ (3,285) $ (6,862) $ (8,507) $ 138 $ 138 $ 1,425 Changes in Fund Balance $ - -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (3,285) $ (6,862) $ (8,507) $ 138 $ 138 $ 1,425 Beginning Fund Balance July 1 $ 478,714 $ 475,429 $ 468,567 $ 460,060 $ 460,060 $ 460,198 Ending Fund Balance June 30 $ 475,429 $ 468,567 $ 460,060 $ 460,198 $ 460,198 $ 461,623 Adjustment to Fund Balance $ - -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 475,429 $ 468,567 $ 460,060 $ 460,198 $ 460,198 $ 461,623 $(100,000)
$100,000
$300,000
$500,000
$700,000
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Fowler Public Financing Authority (the "Authority") is a joint exercise of powers authority and is authorized to borrow money for the purpose of financing the acquisition and construction of public capital improvements on behalf of the City of Fowler.

Budget Highlights: The City continuesto pay down outstanding debt on the 2010 refunding revenue bonds with a maturity date of September 2023.
84%
14%
1% 1% EXPENSES
Principal Payment
Interest Payment
Bond Fee
Financial Services ‐ Audit
6%
8%
53%
31%
2%

REVENUES
1993‐1 Merced Street Improv
1993‐1 Hospital Improv
Assessment District 1993‐1
Assessment District 1994‐1
RDA Loan
Bond Fee
98 2021/22 2022/23 2023/24 2024/25 2025/26 2021/22 2022/23 2023/24 2024/25 2025/26 Note Water
Water Meter Installation Project $685,000 ARPAArrearage Program (water bills) $141,000 SWRCB‐WATER FUNDSWater main inprovements (east to west side) $2,000,000 $2,000,000 Grant applicationWater Well $1,700,000 Grant application TCP Plant $1,469,000 $600,000 $600,000 $600,000 $600,000 TCP Settlement FundResurface of Water Tower $265,000 *ARPA FUNDS 12" water line to 3 Crowns $200,000 $1,800,000 Water Fund Annual contributions per SGMA / SKGSA $165,000 $190,432 $150,000 $150,000 $150,000 Impact Fee‐Groundwater Recharge Water Master Plan $40,000 $125,000 Water Fund
Annual Well Maintenance Program $30,000 $30,000 $30,000 $30,000 Water Fund Stormwater / Flood Control
Curvert Replacement on Merced/6th $40,000 General Fund‐Streets Construct a Drywell at Vine / 6th $25,000 General Fund‐StreetsConstruct a Drywell at Tulare/7th $25,000 General Fund‐Streets Construct a Drywell at 7th/Stockton $25,000 General Fund‐StreetsSewerCCTV Inspection & Review $65,000 $65,000 $65,000 $65,000 $65,000 SKF CIP Miscellaneous Repairs $35,000 $35,000 $35,000 $35,000 $35,000 SKF CIP Sewer lift station at new KHOV Development $450,000 Developer East Fresno Street Alley Sewer Improvements $234,000 SKF CIP 6th/7th St (bet Tuol
& Mod) Alley Sewer Impr $540,000 SKF CIP
6th/7th St (bet Tuol
& Merced)
& 2nd/3rd St (bet
Tuol
& Adams) Alley Sewer Impr $317,000 SKF CIP
Jefferson Ave PS $135,000 SKF CIP
6th/7th St (bet Tulare & Vine) Alley Sewer Impr $224,500 SKF CIP Parks
New Harris Park $127,000 Prop 68 Per Capita‐GF Parks
Donny Wright Park Improvements $53,000 Prop 68 Per Capita‐GF Parks 8‐acre Site $2,000,000 AB 1600 Parks
Panzak Park Amenities Rehabilitation $250,000 AB 1600 ParksPanzak Park Band Shell $500,000 AB 1600 ParksKensington Estates Neighborhood Park $750,000 AB 1600 Parks Ahronian Neighborhood Park $750,000 AB 1600 Parks
Fowler Estates Well
& Cul‐de‐Sac Trail $150,000 AB 1600 Parks

CITY OF FOWLER

CAPITAL IMPROVEMENT PLAN
** All costs are estimated and will be fully vetted during the formal procurement process ** General Fund Enterprise
& Other Funds
99 2021/22 2022/23 2023/24 2024/25 2025/26 2021/22 2022/23 2023/24 2024/25 2025/26 Note

CITY OF FOWLER

CAPITAL IMPROVEMENT PLAN
** All costs are estimated and will be fully vetted during the formal procurement process ** General Fund Enterprise
& Other Funds
Streets
& Sidewalks
Adams Paving Project ‐ Main to Temperance $1,200,000 STBG‐Fund 211 Goldenstate Boulevard Reconstruction Project $4,500,000 STBG/FCOG Funding Main Street Paving ‐ 3rd Street to Adams $280,000 Measure C Vine Street Paving ‐ GS to 4th $350,000 Measure C
5th Street Paving ‐ Tuolumne to Main $311,000 LTF 8
4th Street Paving ‐ Vine to Main $307,000 LTF 8
1st Street Paving ‐ Main to Merced $70,000 Measure C
Fowler Ave Paving ‐ Adams to City boundary $148,000 Measure CMaint Street Paving ‐ Tuolumne to Vine $350,000 Measure C Various crack/slurry seals $100,000 $100,000 $100,000 Measure C Merced Streetscape $250,000 *ARPA FUNDSAnnual street restriping program $20,000 $20,000 $20,000 $20,000 Gen Fund‐St Main Annual street sign replacement program $20,000 $20,000 $25,000 $25,000 $25,000 Gen Fund‐St Main ADA Curbramp and Sidewalk reconstruction $30,000 $25,000 $25,000 $25,000 LTF 3 Annual tree trimming $20,000 $25,000 $25,000 $25,000 Gen Fund‐St MainSemiannual pothole patching $10,000 $10,000 $10,000 $10,000 $10,000 Gen Fund‐St Main Library Drive Approach Gen Fund‐St Main
7th Street Rehab/paving project‐7th
& Modesto $30,000 General Fund Street
Goldenstate Bike Trail $227,000 ATP
Manning Reconstruction Project $850,000 STBG
Manning Section 130 Signalization Project Cal Trans
Planning
& City Facilities
Improvement Standards and Specifications $45,000 AB 1600 Gen Svcs DTA/Water Rate Study/CFD $68,500 Water Fund
PD HQ / Senior Center Design (Dewberry) $200,000 Measure N PD HQ / Senior Center Design (Dewberry) $200,000 $135,000 Impact fees‐Law Enforcement General Plan Implementation $100,000 $50,000 AB 1600 Gen Svcs Parks, Trails, Active Transportation Master Plan $150,000 Caltrans Grant Stormwater Master Plan $125,000 AB 1600 Storm Water
Recycled Water Feasibility Study $125,000 AB 1600 Water Historical Asset Inventory $125,000 AB 1600 Gen Svcs
Facility Condition Assessment
& Scoring $375,000 AB 1600 Gen Svcs
Corp Yard Master Plan $125,000 AB 1600 Gen Svcs
ADA Transition Plan (right‐of‐way) $75,000 Measure CADA Transition Plan (City facilities) $100,000 AB 1600 Gen Svcs Facilities
City Hall Site Master Plan $90,000 AB 1600 Gen Svcs
Fire Station second floor buildout $50,000 $950,000 AB 1600 Fire/UUT 100
2021/22 2022/23 2023/24 2024/25 2025/26 2021/22 2022/23 2023/24 2024/25 2025/26 Note

CITY OF FOWLER

CAPITAL IMPROVEMENT PLAN
** All costs are estimated and will be fully vetted during the formal procurement process ** General Fund Enterprise
& Other Funds
City Facilities and Merced Street LED Project $167,000 Water Fund Lighting project near Library $50,000 TBD
Solar Project Procurement Process Data Analysis $20,000 Water Fund Fire Building Solar Project $12,000 $12,000 $12,000 $12,000 Fire Impact Community/Job Training Center $2,500,000 $2,500,000 EDA Grant PD HQ / Senior Center Construction $2,000,000 $2,000,000 Measure N $2,000,000 $2,000,000 AB 1600 PD/Parks/Gen
$500,000 $500,000 CDBG
City Hall ADA Front Counter $11,548 Water Fund
City Hall Access Control $25,000 *ARPA FUNDSAdministration & Information Technology
Accounting Software Replacement $40,000 $40,000 $40,000 50% GF $40,000 $40,000 $40,000 50% Water
IT Capital Renewal $10,000 $10,000
Agenda Tracking Software $10,000 *ARPA FUNDS
Website Rebuild $10,000 *ARPA FUNDS
Computer Replacement Fund $25,823 $25,823 $25,823
City‐Wide Exterior Cameras $75,000 COPS
$75,000 Measure N$10,000 VSCC
Payroll Software $24,000 GENERAL FUND/WATER
Police Firearms $20,000 AB 1600Police Body Worn Cameras $10,000 $10,000 $30,000 AB 1600 or Meas N Fleet
Public Works Fleet/E‐cart $100,000 $50,000 $50,000 $50,000 General Fund/Water ‐SJVAPCD Building, Code, Motor Pool $40,000 $40,000
PD Fleet Renewal Fund $65,000 $65,000 $65,000 $65,000 $65,000 Measure NPD Fleet Renewal Fund $65,000 $65,000 $65,000 $65,000 $65,000 COPSStreet Sweeper $400,000 $400,000 Gas TaxHeavy equipment $200,000 TBD *Proposed remaining ARPA funding
101

APPROPRIATION GANN LIMIT
To be included with
adopted budget
102

CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 4

REPORT TO THE CITY COUNCIL
May 3. 2022
FROM WILMA QUAN, City Manager

SUBJECT
ACCEPT a grant award of $2,073,450 from the State of California Department of Water Resources’ Small Community Drought Relief Program and authorize the City Manager to execute related documents.

RECOMMENDATION
Staff recommend the City Council accept a grant award of $2,073,450 from the State of California Department of Water Resources’ Small Community Drought Relief Program (DWR) authorize the City Manager to execute related documents.

BACKGROUND
Staff applied for a DWR grant in the amount of $3,756,500 for a new well on the west side of State Route 99 and an additional interconnection of the domestic water system between the east and west sides of State Route 99. Staff recently learned from DWR that the City will receive a partial award. The partial award will fund the completion of the new well, but not the interconnection. This City Council action is necessary to accept the grant and authorize the City Manager to execute the grant agreement and any related documents.

ENVIRONMENTAL REVIEW
Acceptance of a grant award does not constitute a “project” pursuant to the California Environmental Quality Act. Any CEQA items related to this project will be brought forward to the City Council at a later date.

ACCEPT a grant award from the Department of Water Resources May 3, 2022

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FISCAL IMPACT
This grant will help deliver an important water infrastructure project. The total estimated project cost is $3,756,500. Staff continue to pursue other grant applications to help complete this project.

CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.

Fowler City CouncilMay 3, 2022

Fowler City Council
May 3, 2022