MEETING OF THE FOWLER CITY COUNCIL
AGENDA
TUESDAY, AUGUST 2, 2022
7:00 P.M.
CITY COUNCIL CHAMBER
128 SOUTH 5TH STREET
FOWLER, CA 93625
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City Council meetings are open to the public at the physical address listed above. There are numerous ways to participate in the City Council meetings: you may attend in person, you may appear by telephone as described below, or you may submit written comments via email to [email protected]. Please include your name and reference the agenda item you are commenting on, if any. Written comments received that do not specify an agenda item will be marked for the general public comment portion of the agenda. Emails received by 8:00 am on the date of the meeting will be provided to the City Council at the meeting and made part of the record of proceedings but will not be read aloud.
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/89071597241?pwd=eFNCb1ZLU2pGWS9Dc1hNajhPQVFZZz09 Telephone Number: (253) 215-8782
Meeting ID: 890 7159 7241
Passcode: 453784
Persons accessing the meeting will have an opportunity to provide comments at appropriate times during the meeting. To speak during a public comment period, press *9 on your phone to raise your hand or click “raise hand” in the webinar. At the appropriate time, you will be prompted to unmute yourself, and asked to identify yourself when providing public comment.
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.
Resolutions and Ordinances - With respect to the approval of resolutions and ordinances, the reading of the title thereto shall be deemed a motion to waive a reading of the complete resolution or ordinance and unless there is a request by a Councilmember that the resolution or ordinance be read in full, further reading of the resolution or ordinance shall be deemed waived by unanimous consent of the Council.
1. Meeting Called to Order
2. Roll Call
3. Invocation by Pastor Wally Roberts of Rose of Sharon Church
4. Pledge of Allegiance
5. General Administration
5-A. City Manager’s Office
i. Actions pertaining to the appointment of Michael S. Reid as Chief of Police
1) APPROVE Resolution No. 2580 adopting the salary classification schedule for all employees
2) APPROVE a Chief of Police Employment Agreement with Michael S. Reid
5-B. Finance
i. ACCEPT the Independent Auditor’s Report for the Fiscal Year 2019-2020 ii. Actions pertaining to Coronavirus State and Local Fiscal Recovery funds under the American Rescue Plan Act of 2021
1) APPROVE Resolution No. 2581 amending the 2022-2023
Adopted Budget to reflect Coronavirus State and Local Fiscal Recovery funds received under the American Rescue Plan Act (ARPA) in the amount of $812,156 and allocate those funds for various expenditures.
2) APPROVE Resolution No. 2582 authorizing an additional onetime premium of $3,000 payment to eligible city employees performing essential work, who have been and continue to be relied upon to maintain continuity of city operations.
5-C. Planning
i. INTRODUCTION of an Ordinance amending Title 4, Chapter 4, Article 2 of the Fowler Municipal Code regarding the parking of vehicles, towing of parked vehicles, and parking citations; and the repeal of Title 4, Chapter 4, Article 5 regarding trains
ii. Actions Pertaining to Planning Case Number 22-0028 the introduction of an Ordinance repealing Chapter 3, of Title 9 (“Setback Law”) of the Fowler Municipal Code, to consolidate and clarify the City’s zoning standards.
1) ADOPT a Categorical Exemption pursuant to California Environmental Quality Act (CEQA) Guidelines Section 15061, subdivision (b)(3)
2) INTRODUCTION of Ordinance No. 2022-06, repealing Chapter 3, of Title 9 of the Fowler Municipal Code to consolidate and clarify setback standards
iii. Actions pertaining to Planning Case Number 22-027 the introduction of an Ordinance amending Section 9-5.1605, of Chapter 5, of Title 9 of the Fowler Municipal Code regarding the development standards and the reimbursement for open space.
1) ADOPT a Categorical Exemption pursuant to California Environmental Quality Act (CEQA) Guidelines Section 15061, subdivision (b)(3)
2) INTRODUCTION of Ordinance No. 2022-07 Amending Section 9-
5.1605, of Chapter 5, of Title 9 of the Fowler Municipal Code 5-D. Public Works
i. Actions pertaining to collection of annual levy for the City’s Landscape and Storm Drainage Facilities Maintenance District No. 1 5-E. City Council
i. APPROVE Resolution No. 2578, a Resolution of the City Council of the City of Fowler calling for and giving notice of the holding of a Special Municipal Election to be consolidated with the regularly scheduled general municipal election to be held on November 8, 2022, to present to voters a measure to adopt an ordinance enacting a 0.275% special transactions and use tax increase; requesting consolidation thereof with the statewide general election to be held on the same date; requesting that the Fresno County Board of Supervisors authorize the Fresno County Clerk to render specified services to the City of Fowler relating to the conduct of the Special Municipal Election; and approving the proposed ballot measure description.
ii. WORKSHOP regarding potential funding opportunities for volunteer firefighter’s training
6. Public Comment
This portion of the meeting is reserved for persons desiring to address the Council on any matter not described on this agenda. Presentations are limited to 5 minutes per person and no more than 15 minutes per topic.
7. Consent Calendar
Items on the Consent Calendar are considered routine and include a recommended action from Staff and shall be acted on by one motion of the Council. If a Councilmember requests additional information or would like to pull an item for discussion, that item shall be pulled from the Consent Calendar and acted upon separately. A Councilmember may register an action on an individual item without pulling the item from the Consent Calendar. A motion to approve the Consent Calendar is deemed to include a motion to waive the full reading of any ordinance or resolution on the Consent Calendar. For adoption of ordinances, only those which received a unanimous vote of the Councilmembers present at introduction shall be eligible for placement on the Consent Calendar.
7-A. RATIFY Warrants for August 2, 2022
7-B. APPROVE Minutes of the July 19, 2022 City Council Special Meeting 7-C. APPROVE Minutes of the July 19, 2022 City Council Meeting 7-D. APPROVE Minutes of the July 25, 2022 City Council Special Meeting 7-E. APPROVE Resolution No. 2581, A Resolution of the City Council of the City of Fowler Authorizing Continued Use of Remote Teleconferencing for City Council Meetings and Commission Meetings During Declared State of Emergency in Accordance with Government Code Section 54953 as amended by AB 361 (City Attorney)
7-F. APPROVE voting delegate for League of Cal Cities Conference (Clerk) 7-G. Actions pertaining to Fresno County Fire Protection Services Agreement (Finance)
1) APPROVE Resolution No. 2582 amending the 2022-2023 Adopted Budget to reflect a budget amendment for fire protection services 7-H. ACCEPT Credit Card Usage Report for January 1 through June 30, 2022 (Finance)
7-I. ADOPT an Ordinance amending Title 3, Chapter 1, of the Fowler Municipal Code regarding business licenses (Introduced June 21, 2022) (Planning) 7-J. APPROVE Resolution No. 2584 setting business license fees (Planning) 7-K. APPROVE Resolution No. 2585 Supporting the Measure C Renewal Expenditure Plan (Public Works)
7-L. APPROVE a Professional Services Agreement with Robina Wright Architect and Associates, Inc. in the amount of $49,000 for on-call plan check and inspection services through June 30, 2023 (Planning)
7-M. APPROVE a Professional Services Agreement with CSG Consultants, Inc. in the amount of $49,000 for on-call plan check and inspection services through June 30, 2023 (Planning)
7-N. APPROVE a Professional Services Agreement with Freeline Architecture, Inc. in the amount of $55,000 to prepare architectural plans, specifications, and cost estimates for Phase II improvements of the Fire Station
8. Contested Consent Calendar – Items pulled from the Consent Calendar will be heard individually immediately after action is taken on the Consent Calendar.
9. Staff Communications (City Manager)
10. Councilmember Reports and Comments
11. Adjourn
Next Ordinance No. 2022-08
Next Resolution No. 2586
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, July 29, 2022.
Angela Vasquez
Angela Vasquez
Deputy City Clerk
(Public Works)
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 5-Ai
REPORT TO THE CITY COUNCIL
August 2, 2022
FROM WILMA TUCKER, City Manager
SUBJECT
Actions pertaining to the appointment of Michael S. Reid as Chief of Police 1) APPROVE Resolution No. 2580 adopting the salary classification schedule for all employees 2) APPROVE a Chief of Police Employment Agreement with Micheal S. Reid
RECOMMENDATION
Staff recommend the City Council approve a resolution adopting the new salary classification schedule for all employees, and approve a Chief of Police Employment Agreement with Michael S. Reid.
BACKGROUND
At a Special City Council meeting on July 25, 2022, Mr. Reid was appointed as Chief of Police effective August 3, 2022, subject to the City Council’s consideration of conditions of employment. The agenda packet also included information detailing Mr. Reid’s qualifications, his resume, and supplemental documentation from Avery & Associates confirming staff’s recommendation to appoint Mr. Reid as Fowler’s Chief of Police.
The Chief of Police Employment Agreement includes the following conditions of employment, compensation, and benefits be paid to Mr. Reid:
• Placement at Step E of the new proposed salary schedule for the Chief of Police classification ($12,000 per month / $144,000 per year).
• A uniform allowance of $1,500 upon hire and $900 per year thereafter, consistent with other Fowler Police Department employees.
Actions pertaining to the appointment of Michael S. Reid as Chief of Police August 2, 2022
• Mr. Reid is an at-will employee, and if terminated without cause, will be eligible to receive three months of severance compensation in return for not pursuing any right to an administrative appeal under Government Code Section 3304(c).
• City will provide an unmarked vehicle equipped with emergency equipment. The vehicle shall only be used for official City business and driving to and from work. This vehicle will be in lieu of the $500 per month vehicle allowance given to other department directors. Employee may elect to switch to a $500 per month vehicle allowance in lieu of the take home vehicle with 30-day notice to the City Manager.
• Mr. Reid’s prior full-time public service will be acknowledged through vacation accrual at the same level as employees with ten years of continuous employment with the City. • Mr. Reid will opt out of City-paid employee and dependent medical healthcare benefits (a net annual savings to the City of approximately $25,000).
• If Mr. Reid enters CalPERS as a “Classic member,” the City would pay 100% of the employee contribution. If Mr. Reid enters CalPERS as a “PEPRA member,” the City would pay 50% of the employee contribution.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
FISCAL IMPACT
Approval will result in an ongoing annual savings of approximately $25,000 per year as compared to the former Chief’s compensation and benefit package.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Resolution No. 2580
- Agreement
RESOLUTION NO. 2580
A RESOLUTION OF THE COUNCIL OF THE CITY OF FOWLER
ADOPTING SALARY CLASSIFICATION SCHEDULE FOR ALL EMPLOYEES WHEREAS, Government Code Section 36506 requires the City Council, by resolution or ordinance, to fix the compensation for all appointive officers and employees of the city; and WHEREAS, the Salary Classification Schedule attached as Exhibit “A” to this Resolution has been reviewed and considered by the City Council; and
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Fowler as follows:
1. The Salary Classification Schedule attached hereto as Exhibit “A” is adopted.
2. All prior resolutions concerning compensation of City employees that are in conflict with this Resolution or the attached Salary Classification Schedule are hereby repealed, and this Resolution shall be effective August 2, 2022.
The foregoing Resolution was duly passed, approved, and adopted on the 2nd day of August 2022, at a regular meeting of the Fowler City Council by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Mark Rodriquez, Mayor Pro-Tem
ATTEST:
____________________________
Angela Vasquez, Deputy City Clerk
After Classification & Compensation Study Effective 8/3/2022 Rev 08/3/2022
MONTHLY PAY
FULL TIME STEP STEP STEP STEP STEP
POSITION/CLASSIFICATION TITLE A B C D E
CITY MANAGER 15,356 *
ASSISTANT CITY MANAGER 9,702 10,188 10,697 11,232 11,793 CITY CLERK 5,777 6,066 6,369 6,687 7,022DEPUTY CITY CLERK/HUMAN RESOURCE OFFICER 5,233 5,495 5,770 6,058 6,361 ACCOUNTANT 4,403 4,623 4,854 5,097 5,351 Y
ACCOUNTING ASSISTANT 3,274 3,437 3,609 3,790 3,979ACCOUNTING TECHNICIAN 3,613 3,794 3,984 4,183 4,392 ADMINISTRATIVE ASSISTANT 3,613 3,794 3,984 4,183 4,392BUILDING INSPECTOR I 3,613 3,794 3,984 4,183 4,392BUILDING INSPECTOR II 4,191 4,400 4,620 4,851 5,094 BUILDING OFFICIAL 5,636 5,918 6,213 6,524 6,850 AA
CODE ENFORCEMENT OFFICER I 3,116 3,272 3,435 3,607 3,787 CODE ENFORCEMENT OFFICER II 3,613 3,794 3,984 4,183 4,392COMMUNITY AND ECONOMIC DEVELOPMENT DIRECTOR 7,963 8,361 8,779 9,218 9,679FINANCE DIRECTOR 8,576 9,004 9,454 9,927 10,424 FIRE CHIEF 8,366 8,785 9,224 9,685 10,169
MAINTENANCE ASSISTANT 2,966 3,114 3,270 3,433 3,605
MAINTENANCE WORKER 3,439 3,611 3,792 3,981 4,181SENIOR MAINTENANCE WORKER 3,796 3,986 4,186 4,395 4,615 Y PERMIT TECHNICIAN 3,525 3,702 3,887 4,081 4,285POLICE CHIEF 12,000 * POLICE CORPORAL 5,364 5,632 5,914 6,210 6,520POLICE LIEUTENANT 6,867 7,210 7,570 7,949 8,346POLICE OFFICER 4,626 4,857 5,100 5,355 5,622 AA, AA POLICE OFFICER + 2% POST 4,719 4,954 5,202 5,462 5,734POLICE OFFICER + 5% POST 4,857 5,100 5,355 5,623 5,903POLICE SERGEANT 5,921 6,217 6,528 6,854 7,197POLICE SERGEANT + 2% POST 6,039 6,341 6,659 6,991 7,341POLICE SERGEANT + 5% POST 6,217 6,528 6,854 7,197 7,557 AAPUBLIC WORKS DIRECTOR 7,963 8,361 8,779 9,218 9,679PUBLIC WORKS SUPERVISOR 5,636 5,918 6,213 6,524 6,850RECORDS AND PROPERTY TECHNICIAN I 2,893 3,038 3,190 3,349 3,517 YRECORDS AND PROPERTY TECHNICIAN II 3,523 3,355 3,699 3,884 4,079 RECREATION AND SENIOR CENTER SUPERVISOR 5,106 5,361 5,629 5,911 6,206 WATER OPERATOR IN TRAINING 2,893 3,038 3,190 3,349 3,517 Z WATER OPERATOR I 3,355 3,523 3,699 3,884 4,079WATER OPERATOR II 3,704 3,889 4,083 4,288 4,502 Y,Y *Negotiated by Council approved agreementAA indicates employee received a market adjustment towards reaching Step A of the classificationY indicates employee with a grandfathered salary above Step EZ indicates employee placed in this classification at a salary above Step E until minimum qualifications are met for Water Operator II
SALARY CLASSIFICATIONS & CORRESPONDING STEP PER POSITION FISCAL YEAR 2022‐2023
Exhibit A
1 CHIEF OF POLICE EMPLOYMENT AGREEMENT
This Chief of Police Employment Agreement (“Agreement”) is entered into on August 2, 2022, by and between the City of Fowler, a municipal corporation (“City”), and Michael S. Reid (“Reid”), with respect to the following Recitals, which are a substantive part of this Agreement:
RECITALS
A. City’s former Chief of Police recently resigned with an effective date of July 31, 2022.
B. Reid desires to become the new Chief of Police for the City, and on July 25, 2022, upon the recommendation of the City Manager, the City Council conditionally appointed Reid as Chief of Police subject to conditions of employment to be included in an agreement considered by the City Council at its regular City Council meeting on August 2, 2022.
C. Reid and City desire for Reid’s employment as Chief of Police to be subject to the terms and conditions of this Agreement.
NOW, THEREFORE, Reid and City agree as follows:
AGREEMENT
1. Employment. City will employ Reid as its Chief of Police, effective August 3, 2022, and Reid shall be an at-will employee serving at the pleasure of the City Manager subject to the terms and conditions set forth herein. Reid shall provide service at the direction and under the supervision of the City Manager or authorized designee. It is the intent of the parties that Reid shall keep the City Manager or authorized designee fully apprised of all significant ongoing operations of the Fowler Police Department, and Reid shall report directly to the City Manager or authorized designee.
(a) At-Will. Reid acknowledges that he is an at-will employee of City who shall serve at the pleasure of the City Manager at all times during the period of employment. The terms of the City’s personnel rules, policies, procedures, ordinances, or resolutions (collectively “Personnel Policies”) shall not apply to Reid to the extent such Personnel Policies conflict with this Agreement. Nothing in this Agreement is intended to, or does, confer upon Reid any right to any property interest in continued employment, or any due process right to a hearing before or after a decision by the City Manager to terminate Reid’s employment, except as expressly provided in Section 9 of this Agreement. Nothing contained in this Agreement shall in any way prevent, limit or otherwise interfere with the right of the City to terminate the employment of Reid as provided in Section 9. Nothing in this Agreement shall prevent, limit or otherwise interfere with the right of Reid to resign at any time from this position with City, subject only to the provisions set forth in Section 9 of this Agreement. This at-will employment Agreement shall be expressly subject to the rights and obligations of City and Reid as set forth in Section 9 herein. (b) Duties. Reid, as the Chief of Police, shall be vested with the powers, duties and responsibilities set forth in applicable state and federal law, the Fowler Municipal Code and the City’s job description for Chief of Police, as all may be amended from time to 2 time, and the terms of which are incorporated herein by reference. Without additional compensation, Reid shall provide such other services as are customary and appropriate to the position of Chief of Police, together with such additional services assigned from time to time by City Manager as may be consistent with state and federal law and the Fowler Municipal Code. Reid shall devote his best efforts and full-time attention to the performance of these duties.
(c) Hours of Work. Reid shall devote the time necessary to adequately perform his duties as Chief of Police. The parties expect that a minimum of forty (40) hours per week during regular business hours, as well as additional time outside of the normal business hours, will be required to satisfy this requirement. Toward that end, Reid shall be allowed reasonable flexibility in setting his own office hours, based upon a regular five-day workweek, provided the schedule of such hours provides adequate availability to the City Manager, City staff, and members of the community during normal business hours and for the performance of his duties and of City business. The position of Chief of Police shall be deemed an exempt position under the Fair Labor Standards Act. Reid’s compensation (whether salary or benefits or other allowances) is not based on hours worked and Reid shall not be entitled to any compensation for overtime. (d) Professional Organizations and Activities. During the period of employment, City desires Reid to be reasonably active in national, statewide, regional and professional organizations that will contribute to Reid’s professional development and standing and that will contribute to the advancement of the City’s interests and standing. Toward that end, Reid may, upon advance notice to and approval of the City Manager, undertake such activities as are directly related to his professional development and that advance the interests and standing of the City, provided that such activities do not unreasonably interfere with or adversely affect his employment as Chief of Police or the performance of his duties as provided herein. Participation in such activities shall be subject to the constraints of the City’s adopted budget. City agrees to budget and pay for the reasonable dues and subscriptions of Reid necessary for his participation in such organizations subject to the approval of the City Manager.
2. Term. This Agreement and Reid’s employment as Chief of Police shall continue indefinitely until terminated by either party, with or without cause, in accordance with the provisions of this Agreement, or modified or amended by mutual written agreement of both parties.
3. Salary. Reid shall be placed at Step E ($12,000.00 monthly salary) of the Police Chief classification of City’s current adopted salary schedule upon commencement of his employment, and is entitled to any cost-of-living adjustments as may be approved and reflected in any subsequent adopted salary schedules of the City. Reid shall be eligible for consideration of advancement on any subsequently adopted salary schedule on the basis of an annual performance evaluation as approved by the City Manager. Nothing herein shall be deemed to impair the City’s authority to revise the salary for the Chief of Police on the City’s salary schedule.
4. Uniform Allowance. Reid shall receive a one-time payment of One Thousand Five Hundred Dollars ($1,500.00) as a uniform allowance upon beginning his employment as Chief of Police. Upon each anniversary date of his employment, Reid shall receive a payment of Nine Hundred Dollars ($900.00) as an annual uniform allowance. 3 5. Use of City Vehicle. In lieu of any monthly automobile allowance that may be authorized by City policy or the City Council, Reid shall be provided an unmarked City-owned vehicle equipped with emergency equipment for his exclusive use for his duties as Chief of Police and transportation to and from work. Reid shall not be entitled to reimbursement for automobile use or mileage reimbursement for business travel. City shall pay for the necessary costs of automobile registration, insurance, and maintenance for the City-owned vehicle. Reid may elect to decline the take-home City-owned vehicle and instead elect to receive any automobile allowance available to the Chief of Police by providing at least thirty (30) days written notice to the City Manager.
6. Health, Retirement, and Other Benefits. City shall provide Reid and any eligible dependents with the same medical, dental, life, and vision insurance coverage and benefits as are provided other executive management employees of the City, including the City paying the annual premium for a $50,000.00 term life insurance policy covering Reid during his period of employment with the City as Chief of Police. Reid shall have the sole discretion in designating any beneficiary(ies) under such life insurance policy. Reid understands and acknowledges that all such medical, dental, life, and vision insurance coverages and opt-out compensation are subject to change in the future and may be modified from time to time. (a) Opt-Out of Insurance Coverage. Reid desires to receive City paid employee and eligible dependent dental and vision benefits upon beginning his employment with the City. Reid currently has medical insurance coverage under a non-City plan and desires to keep such coverage after his employment begins with the City, and intends to voluntarily elect to opt out of City paid employee and dependent medical benefits. Accordingly, upon beginning his employment with the City and providing proof that he and any eligible dependents are covered under a non-City medical plan, Reid may opt out of City paid employee and dependent medical benefits and he shall receive such opt-out compensation as is available to executive management employees who opt out of City paid medical benefits. Such opt-out compensation shall immediately cease upon Reid or any of his eligible dependents choosing to become covered or otherwise becoming covered under any City paid medical insurance coverage.
(b) Retirement. City is a CalPERS agency. By reason of his employment with City, if Reid enters CalPERS as a “classic” member the City shall pay 100% of the employee contribution to CalPERS. By reason of his employment with City, if Reid enters CalPERS as a “PEPRA” member the City shall pay only 50% of the employee contribution and Reid shall be responsible for paying the remaining 50% (which may be included as an item in his regular payroll deductions).
7. Vacation, Sick Leave, and Administrative Leave. Upon commencement of employment with the City, Reid shall immediately begin accruing vacation leave at the same level as employees with ten (10) years of continuous employment with the City; such accrual rate being twenty (20) days per year. Such advanced accrual placement is for the limited purpose of determining Reid’s vacation leave accrual rate only, and for no other purpose. Such annual accrual of vacation leave shall continue throughout Reid’s employment, unless otherwise modified by the parties. Also upon commencement of his employment, Reid shall receive an allocation of 73 hours of administrative leave for the remaining prorated portion of the 80 hours allocated to department heads of the City for fiscal year 2022-2023 in accordance with the City’s Benefits Resolution No. 4 1785 G. Except with respect to the initial placement for vacation leave accrual and the prorated allocation of annual administrative leave, Reid shall be subject to applicable City ordinances, resolutions, rules and policies pertaining to accrual and use of such leaves by executive management employees as the same currently exist and may hereafter be modified.
8. Other Benefits and Entitlements. During the term of this Agreement, Reid shall be entitled to receive the same benefits, rights, and privileges afforded to executive management employees as approved, and as may be subsequently modified or replaced, by the City Council, and this Agreement is supplemental to such other benefits and entitlements. This Agreement shall control with respect to determining Reid’s benefits and entitlements if there is any conflict between this Agreement and any City policy, resolution, or ordinance fixing compensation or benefits for executive management employees.
9. Termination.
(a) Termination By City Without Cause. Reid is an at will employee serving at the pleasure of the City Manager. Reid’s employment with the City may be terminated for any reason, and at any time without cause upon written notice by the City Manager in accordance with Government Code Section 3304, subd. (c). If terminated without cause, Reid may agree to waive any right or opportunity for an administrative appeal afforded by Government Code Section 3304, subd. (c) and in return for such waiver the City shall pay Reid three (3) months’ base salary, less applicable deductions, plus any accrued vacation leave time and accrued administrative leave time as provided herein, and any other payments required to be made under City policies and applicable law. If terminated without cause as provided herein, Reid shall be entitled to a continuation of the health, dental, and vision insurance coverages and City shall remit its portion of the applicable payment of premiums for such continuing coverage to the City’s insurer or COBRA administrator, as applicable. Reid may be terminated notwithstanding anything to the contrary contained in or arising from any Personnel Policies or past City practices relating to the employment or termination of its employees.
(b) Resignation by Reid. Nothing in this Agreement shall prevent, limit or otherwise interfere with Reid’s right to voluntarily resign from his employment with the City at any time. Reid may resign and terminate his employment for any reason, and at any time, with or without cause, by providing the City Manager at least thirty (30) days advance written notice. City shall have the option, in its complete discretion, to make Reid’s termination effective at any time prior to the end of such advance notice period, provided City pays Reid all compensation due and owing to him through the last day actually worked, plus an amount equal to the base salary Reid would have earned through the balance of the advance notice period or thirty (30) days, whichever is less. If Reid resigns voluntarily (without a request from the City Manager to resign), Reid shall not be entitled to the severance compensation under Section 9(a) herein, and no severance or any further salary shall be paid to Reid except as expressly provided in this Section 9(b). (c) Termination by City for Cause. City may immediately terminate Reid’s employment and this Agreement at any time by providing Reid written notice of termination for cause. No severance or any further salary shall be paid in the event Reid’s employment is terminated for cause except accrued vacation leave time and accrued administrative leave time as provided herein, and any other payments required to be made 5 under City policies and applicable law. For purposes of this Agreement, cause for termination shall include, but not be limited to, the following: theft or attempted theft; fraud or other acts of dishonesty; willful or persistent breach of duties; embezzlement, or misuse of public resources; engaging in unlawful discrimination or harassment of employees or any third party while on City premises or time; conviction of a misdemeanor involving moral turpitude (offenses contrary to justice, honesty or morality); conviction of a misdemeanor DUI; conviction of a felony; engaging in conduct that brings embarrassment or disrespect to the City; and repeated unauthorized absences.
10. Expense Reimbursement. City shall reimburse Reid for actual and necessary expenses incurred within the scope of employment in accordance with applicable City reimbursement schedules and policies. Subject to the restrictions on automobile expenses and mileage reimbursement in Section 5 above, City shall pay for or reimburse Reid’s actual and necessary travel and subsistence expenses for professional and official travel to meetings, courses, seminars, and occasions reasonably necessary to adequately pursue official duties and other functions for the City, and to continue Reid’s professional development as authorized by the City Manager.
11. Indemnification. Subject to and in accordance with California Government Claims Act (Government Code section 810, et seq.) City shall defend, hold harmless, and indemnify Reid against any claim or action against him arising out of an alleged act or omission occurring in the scope of his employment with City, and Reid shall reasonably cooperate in good faith in the defense. This provision is not intended to and shall not operate to expand the protections afforded to Reid or the City’s obligations as provided in Government Code section 810 et seq., except that this Section shall operate as Reid’s standing written request to the City for defense and indemnity as required by Government Code section 825 for any and all claims or action against him arising out of an alleged act or omission occurring in the scope of his employment with City whether such claim is submitted or action commenced during or after his employment with the City.
12. Notices. Any notices required or permitted by this Agreement shall be in writing and shall be personally served or shall be sufficiently given and deemed served upon the other party if sent by United State Postal Service, first class postage prepaid, and addressed as follows:
TO CITY: Fowler City Manager
City of Fowler
128 S. 5th Street
Fowler, CA 93625
TO REID: Michael Reid
Chief of Police
City of Fowler
128 S. 5th Street
Fowler, CA 93625
Notices shall be deemed given as of the date of personal service or upon the date of deposit in the course of transmission with the U.S. Postal Service.
13. Bonding. City shall bear the full cost of any bond(s) or insurance required of Reid to perform his duties pursuant to this Agreement under any law or ordinance.
14. Dispute Resolution. Any disputes over the interpretation or application of this Agreement shall be submitted to mediation at least thirty (30) days prior to either party filing a claim with the City or any administrative agency or initiating litigation over the dispute. The parties shall mutually agree upon a mediator and share equally in the costs of the mediation. Either 6 party may initiate mediation by providing written notice to the other party. Mediation shall thereafter be conducted at the soonest feasible time. The parties shall in good faith cooperate in selecting the mediator and scheduling the mediation.
15. Supplemental Agreement. This Agreement is supplemental to the provisions of the Fowler Municipal Code, the City’s Benefits Resolution, and City’s salary schedule for the position of Chief of Police. The applicable provisions of the Fowler Municipal Code, the City’s Benefits Resolution, and the City’s salary schedule shall control over all aspects of the Chief of Police position not addressed by this Agreement.
16. General Provisions.
(a) Governing Law and Venue. This Agreement and the rights and obligations of the parties shall be governed by and construed in accordance with the laws of the State of California. The parties also agree that, in the event of litigation, venue shall be the state courts located in Fresno County, California.
(b) Entire Agreement. This Agreement contains the entire agreement and understanding between the parties. There are no oral understandings, terms, or conditions, and neither party has relied upon any representation, express or implied not contained in this Agreement.
(c) No Assignment. Reid may not assign or transfer any rights granted or obligations assumed under this Agreement.
(d) Modification. This Agreement cannot be modified, amended, or supplemented orally. This Agreement may be modified, amended, or superseded only by a written instrument executed by both of the parties.
(e) Severability. If any provision of this Agreement is held to be invalid or unenforceable by a court of competent jurisdiction, the remaining provision of the Agreement shall continue in full force and effect.
CITY OF FOWLER CHIEF OF POLICE
By: _______________________________ By: _________________________ Mark Rodriquez, Mayor Pro Tem Michael S. Reid
By: _______________________________
Wilma Tucker, City Manager
APPROVED AS TO FORM
___________________________________
Scott G. Cross, City Attorney
J:\wdocs\00250\105\agt\00979764.DOC
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 5-Bi
REPORT TO THE CITY COUNCIL
August 2, 2022
FROM MARGARITA MORENO, Finance Director
SUBJECT
ACCEPT the Independent Auditor’s Report for the Fiscal Year 2019-2020.
RECOMMENDATION
The City retained Bryant L. Jolley, CPA to conduct an independent audit report of the Annual Financial Report for Fiscal Year 2019-2020. Bryant L. Jolley will be presenting the audit report for review and acceptance by the City Council.
BACKGROUND
The independent audit report is a thorough and detailed presentation of the City’s financial condition for a given fiscal year that is in compliance with the accounting requirements established by the Governmental Accounting Standards Board (GASB). The independent audit report must be audited by an independent auditor using generally accepted government auditing standards.
In summary, the independent auditor's report reflects an unqualified audit of the City's financial statements for FY 2019-2020. Finance staff is pleased to present the independent audit report to the City Council for acceptance.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
Independent Auditor’s Report
August 2, 2022
FISCAL IMPACT
With completion of the audit, the City is now able to begin the TDA audit to recover an approximate amount of $541,000 from TDA Article funds.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
-Independent Auditor’s Report for FY 2019-2020 (Financial Statements) -Single Audit Report for FY 2019-2020
CITY OF FOWLER
CALIFORNIA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
JUNE 30, 2020
CITY OF FOWLER
CALIFORNIA
FINANCIAL STATEMENTS
JUNE 30, 2020
TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR’S REPORT ...................................................................................................... 1
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statement of Net Position ..................................................................................................................... 5 Statement of Activities .......................................................................................................................... 6 Fund Financial Statements:
Balance Sheet – Governmental Funds ................................................................................................. 7 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ......................................................................................................... 8 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ....................................................................................................... 9 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ..................................................... 10 Statement of Net Position – Proprietary Fund .................................................................................... 11 Statement of Revenues, Expenses and Changes in
Net Position – Proprietary Fund ........................................................................................................ 12 Statement of Cash Flows – Proprietary Fund ..................................................................................... 13 Statement of Net Position – Fiduciary Fund ....................................................................................... 15 Statement of Changes in Fiduciary Net Position ................................................................................ 16 Notes to the Basic Financial Statements ............................................................................................ 17
CITY OF FOWLER
CALIFORNIA
FINANCIAL STATEMENTS
JUNE 30, 2020
TABLE OF CONTENTS
(Continued)
Page
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – General Fund ...................................................................................................... 49 Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Local Transportation Fund – Article 8 ................................................................ 50 Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Schedule of the City’s Proportionate Share of Net Pension Liability ................................................... 51 Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Schedule of Contributions .................................................................................................................... 52
SUPPLEMENTARY INFORMATION
Combining Balance Sheet – Nonmajor Governmental Funds ............................................................... 57 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds ............................................................................... 58 Combining Balance Sheet – Nonmajor Special Revenue Funds .......................................................... 59 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds .......................................................................... 60 Combining Balance Sheet – Nonmajor Capital Projects Funds ............................................................ 61 Combining Statement of Revenues, Expenditures and Changes Fund Balances – Nonmajor Capital Projects Funds ............................................................................ 62 BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT
To the City Council of the
City of Fowler
Fowler, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Fowler, California (the “City”) as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
2 Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2020, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the Schedule of City’s Proportionate Share of Net Pension Liability on page 51, Schedule of Contributions on page 52, and the budgetary comparison information on pages 49-50 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.
We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The combining nonmajor fund financial statements are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information listed above is fairly stated in all material respects in relation to the basic financial statements as a whole. 3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 30, 2022, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
June 30, 2022
4 THIS PAGE IS LEFT BLANK INTENTIONALLY.
The notes to the basic financial statements are an integral part of this statement. 5 CITY OF FOWLER
STATEMENT OF NET POSITION
JUNE 30, 2020
Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments 10,824,271 $ 2,007,378 $ 12,831,649 $ Restricted cash and investments with fiscal
agents 461,418 - 461,418
Receivables (net of allowance for uncollectibles) 267,061 186,352 453,413 Intergovernmental receivable 1,637,773 - 1,637,773
Community loans receivable 456,503 - 456,503
Internal balances 80,000 (80,000) -
Deposits with others 160,458 - 160,458
Advances to Successor Agency 298,000 - 298,000
Capital assets not being depreciated 11,493,857 260,969 11,754,826 Capital assets, net of accumulated depreciation 3,742,276 10,308,085 14,050,361 Total assets 35,987,426 6,116,975 42,104,401
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources from pensions 868,111 304,748 1,172,859
LIABILITIES
Accounts payable 80,551 577,788 658,339
Accrued liabilities - 13,628 13,628
Retainage payable - 95,183 95,183
Deposits payable 117,922 5,864 123,786
Unearned revenue - 36,089 36,089
Accrued interest payable 22,324 30,324 52,648
Noncurrent liabilities:
Due within one year 553,747 83,412 637,159
Due in more than one year: 2,397,686 1,493,500 3,891,186 Net pension liability 3,345,098 1,220,458 4,565,556
Total liabilities 7,055,407 3,018,167 10,073,574
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources from pensions 117,660 90,011 207,671
NET POSITION
Net investment in capital assets 19,574,060 2,469,822 22,043,882 Restricted for:
Public safety 581,980 - 581,980
Public works 4,019,039 - 4,019,039
Community development 936,268 - 936,268
Culture and recreation 355,714 - 355,714
Long-term debt 1,078,372 - 1,078,372
Unrestricted 3,137,037 843,723 3,980,760
Total net position 29,682,470 $ 3,313,545 $ 32,996,015 $ The notes to the basic financial statements are an integral part of this statement. 6 CITY OF FOWLER
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2020
Operating Capital
Charges for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total
FUNCTIONS/PROGRAMS
Government activities:
General government 1,400,413 $ 39,394 $ - $ - $ (1,361,019) $ - $ (1,361,019) $ Public safety 2,277,510 97,250 180,116 - (2,000,144) - (2,000,144) Public works 902,079 208,207 150,346 840,497 296,971 - 296,971 Community development 1,040,109 552,069 22,500 7,131 (458,409) - (458,409) Culture and recreation 280,100 121,671 2,079 - (156,350) - (156,350) Interest on long-term debt 189,484 - - - (189,484) - (189,484) Total governmental activities 6,089,695 1,018,591 355,041 847,628 (3,868,435) - (3,868,435) Business-type activities:
Water 1,382,044 1,529,984 - 30,534 - 178,474 178,474
Total business-type activities 1,529,984 1,382,044 - 30,534 - 178,474 178,474 Total 7,471,739 $ 2,548,575 $ 355,041 $ 878,162 $ (3,868,435) 178,474 (3,689,961) General revenues and transfers
General revenues:
Property taxes 1,186,679 - 1,186,679
Sales taxes 2,711,236 - 2,711,236Franchise taxes 364,257 - 364,257Utility users taxes 450,566 - 450,566Other taxes 139,149 - 139,149Payments in lieu of taxes 715,887 - 715,887 Rental income 7,180 - 7,180Unrestricted investment earnings 153,911 429 154,340Gain on sale of capital assets 170,696 - 170,696Miscellaneous - 98,278 98,278 Transfers (561,510) 561,510 -
Total general revenues and transfers 5,436,329 561,939 5,998,268Change in net position 1,567,894 740,413 2,308,307 Net position - beginning 27,594,065 2,573,132 30,167,197 Net position - ending 29,682,470 $ 3,313,545 $ 32,996,015 $ and Changes in Net Position
Net (Expense) Revenue
Program Revenues
The notes to the basic financial statements are an integral part of this statement. 7 CITY OF FOWLER
BALANCE SHEET – GOVERNMENTAL FUNDS
JUNE 30, 2020
Local
Transportation
Fund - Article 8 Fire Station Other Total
General Special Debt Service Capital Project Governmental Governmental Fund Revenue Fund Fund Fund Funds Funds
ASSETS
Cash and investments 5,658,171 $ 154,848 $ 234,464 $ - $ 4,776,788 $ 10,824,271 $ Cash with fiscal agents - - 461,418 - - 461,418
Receivables (net of allowance for uncollectibles) - 267,061 - - - 267,061 Intergovernmental receivable 677,060 440,107 4,490 333,224 182,892 1,637,773 Community loans receivable - - - - 456,503 456,503
Due from other funds 206,659 - - - - 206,659
Deposits with others 160,458 - - - - 160,458
Advances to other funds - - 80,000 - - 80,000
Advances to Successor Agency - - 298,000 - - 298,000
Total assets 6,969,409 $ 594,955 $ 1,078,372 $ 333,224 $ 5,416,183 $ 14,392,143 $
LIABILITIES
Accounts payable 325,687 $ 6,485 $ - $ 91,758 $ 153,858 $ 577,788 $ Accrued liabilities 13,628 - - - - 13,628
Retainage payable - - - 91,966 3,217 95,183
Deposits 5,864 - - - - 5,864
Unearned revenue 36,089 - - - - 36,089
Due to other funds - - - 108,089 98,570 206,659
Total liabilities 381,268 6,485 - 291,813 255,645 935,211
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 138,382 440,107 - - 140,055 718,544 Total deferred inflows of resources 138,382 440,107 - - 140,055 718,544
FUND BALANCES (DEFICITS)
Restricted:
Public safety - - - 41,411 540,569 581,980
Public works - 148,363 - - 3,421,152 3,569,515
Community development - - - - 805,630 805,630
Culture and recreation - - - - 355,714 355,714
Debt service - - 1,078,372 - - 1,078,372
Unassigned - 6,449,759 - - (102,582) 6,347,177
Total fund balances 6,449,759 148,363 1,078,372 41,411 5,020,483 12,738,388 Total liabilities, deferred inflows of
resources, and fund balances 6,969,409 $ 594,955 $ 1,078,372 $ 333,224 $ 5,416,183 $ 14,392,143 $ The notes to the basic financial statements are an integral part of this statement. 8 CITY OF FOWLER
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2020
Amounts reported for governmental activities in the statement of net position are different because:
Total fund balances - governmental funds balance sheet 12,738,388 $ Capital assets of $32,249,514, net of accumulated depreciation of $10,447,572, used in governmental activities are not current financial resources and, therefore, are not reported in the governmental funds. 21,801,942 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds. Those liabilities consists of:
Bonds, notes and loans payable (2,818,941)
Net pension liability (3,345,098)
(6,164,039)
Pension related deferred outflows and inflows of resources are not due in the current period and therefore are not reported in the funds. These amounts consist of:
Deferred outflows of resources 868,111
Deferred inflows of resources (117,660)
750,451
Compensated absences are not due and payable in the current period, and therefore are not reported in the funds. (132,492)
Certain assets are not available to pay for current period expenditures; therefore, they are unavailable in the governmental funds. 718,544 Interest payable on long-term debt does not require the use of current financial resources. Therefore, interest payable is not reported as a liability in the governmental funds balance sheet. (30,324)
Net position of governmental activities $ 29,682,470
The notes to the basic financial statements are an integral part of this statement. 9 CITY OF FOWLER
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2020
Local
Transportation
Fund - Article 8 Fire Station Other Total
General Special Debt Service Capital Project Governmental Governmental Fund Revenue Fund Fund Fund Funds Funds
REVENUES
Property taxes 940,243 $ - $ 204,230 $ - $ - $ 1,144,473 $ Sales taxes 2,711,236 - - - - 2,711,236
Franchise taxes 364,257 - - - - 364,257
Utility users taxes 450,566 - - - - 450,566
Other taxes 139,149 - - - - 139,149
Payments in lieu of taxes 715,887 - - - - 715,887
Licenses and permits 486,643 - - - - 486,643
Intergovernmental revenue 176,443 - - - 719,379 895,822 Fines and penalties 13,047 - - - - 13,047
Use of money and property 30,202 107 129,941 - 23,342 183,592 Charges for services 112,498 - - - 413,534 526,032
Miscellaneous 109,191 - - - - 109,191
Total revenues 6,249,362 107 334,171 - 1,156,255 7,739,895
EXPENDITURES
Current:
General governmental 1,136,940 - 3,287 - - 1,140,227
Public safety 2,017,161 - - 148,286 - 2,165,447
Public works 631,683 85,626 - - 361,012 1,078,321
Community development 579,499 - - - 22,520 602,019
Culture and recreation 183,769 - - - - 183,769
Capital outlay 445,159 - - 1,037,661 20,156 1,502,976
Debt service -
Principal 19,000 17,254 314,999 - - 351,253
Interest and fiscal charges 2,998 - 190,402 - - 193,400 Total expenditures 5,016,209 102,880 508,688 1,185,947 403,688 7,217,412 (102,773) 1,233,153 (174,517) (1,185,947) 752,567 522,483
OTHER FINANCING SOURCES (USES)
Operating transfers in 3,322 - 120,000 19,900 - 143,222 Operating transfers out (40,300) - - - (664,432) (704,732) Proceeds from long-term debt - - - 968,243 - 968,243
Sale of general capital assets 292,204 - - - - 292,204
Total other financing sources (uses) 255,226 - 120,000 988,143 (664,432) 698,937 Net change in fund balances 1,488,379 (102,773) (54,517) (197,804) 88,135 1,221,420 Fund balances - beginning, restated 4,961,380 251,136 1,132,889 239,215 4,932,348 11,516,968 Fund balances - ending 6,449,759 $ 148,363 $ 1,078,372 $ 41,411 $ 5,020,483 $ 12,738,388 $ Excess (deficiency) of revenues over
(under) expenditures
The notes to the basic financial statements are an integral part of this statement. 10 CITY OF FOWLER
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2020
Amounts reported for governmental activities in the statement of activities are different because:
Net changes in fund balances - total governmental funds $ 1,221,420 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation expense in the current period. 1,430,964
The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade-ins, and donations) is to decrease net position. (121,508)
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 308,777
The distribution of housing loans and corresponding payments that were recognized in the governmental funds are not recognized in the statement of activities. (338,321) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of issuance costs, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities.
Issuance of long-term debt (968,243)
Repayment of the principal of long-term debt 351,254
(616,989)
Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds Accrued interest on long-term debt 7,202
Compensated absences (16,137)
Changes in pension liabilities and related deferred outflows and inflows of resources (307,514) (316,449)
Change in net position of governmental activities $ 1,567,894 The notes to the basic financial statements are an integral part of this statement. 11 CITY OF FOWLER
STATEMENT OF NET POSITION
PROPRIETARY FUND
JUNE 30, 2020
Water Fund
ASSETS
Current assets:
Cash and investments 2,007,378 $
Accounts receivable, net 186,352
Total current assets 2,193,730
Noncurrent assets:
Capital assets not being depreciated 260,969
Capital assets, net of depreciation 3,742,276
Total noncurrent assets 4,003,245
Total assets 6,196,975
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources - pensions 304,748
LIABILITIES
Current liabilities:
Accounts payable 80,551
Deposits 117,922
Interest payable 22,324
Advances from other funds 80,000
Compensated absences 43,489
Bonds payable 37,300
Notes payable 2,623
Total current liabilities 384,209
Noncurrent liabilities:
Bonds payable 1,493,500
Net pension liability 1,220,458
Total noncurrent liabilities 2,713,958
Total liabilities 3,098,167
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - pensions 90,011
NET POSITION
Investment in capital assets, net of related debt 2,469,822 Unrestricted 843,723
Total net position $ 3,313,545
The notes to the basic financial statements are an integral part of this statement. 12 CITY OF FOWLER
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
NET POSITION – PROPRIETARY FUND
FOR THE YEAR ENDED JUNE 30, 2020
Water Fund
Operating revenues:
Charges for services 1,529,984 $
Miscellaneous 30,534
Total operating revenues 1,560,518
Operating expenses:
Personnel costs 589,315
Materials and supplies 114,691
Contract services 69,637
Legal fees 840
Utilities 183,874
Insurance 83,389
Repairs and maintenance 68,717
Rent and leases 10,057
Depreciation 183,478
Bad debt expense 5,862
Total operating expenses 1,309,860
Operating income 250,658
Non-operating revenues (expenses):
Investment earnings 429
Interest expense (72,184)
Total non-operating revenues (expenses) (71,755)
Income before transfers 178,903
Transfers in 561,510
Change in net position 740,413
Total net position - beginning 2,573,132
Total net position - ending $ 3,313,545
The notes to the basic financial statements are an integral part of this statement. 13 CITY OF FOWLER
STATEMENT OF CASH FLOWS
PROPRIETARY FUND
FOR THE YEAR ENDED JUNE 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users 1,525,583 $
Payments to suppliers and service providers (501,470)
Payments to employees for salaries and benefits (522,887) Other receipts 30,534
Net cash provided by (used for) operating activities 531,760
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Loans (to) from other funds (20,000)
Transfers from other funds 561,510
Net cash used by noncapital financing activities 541,510
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal paid on capital debt (35,800)
Interest paid on capital debt (72,706)
Acquisition and construction of capital assets (51,855) Net cash provided by (used for) capital and related financing activities (160,361)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 429
Net cash provided by investing activities 429
Increase (decrease) in cash and investments 913,338
Cash and investments - beginning 1,094,040
Cash and investments - ending $ 2,007,378
The notes to the basic financial statements are an integral part of this statement. 14 CITY OF FOWLER
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE YEAR ENDED JUNE 30, 2020
(Continued)
Operating income (loss) 250,658 $
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation 183,478
Changes in assets and liabilities:
(Increase) decrease in accounts receivable, net (39,443) (Increase) decrease in deferred outflows of resources (16,687) Increase (decrease) in accounts payable 35,597
Increase (decrease) in deposits 35,042
Increase (decrease) in compensated absences 6,097
Increase (decrease) in deferred inflows of resources 40,971 Increase (decrease) in net pension liability 36,047
Net cash provided by (used for) operating activities $ 531,760 Reconciliation of Operating Income (Loss) to Net Cash Provided by (Used for) Operating Activities
The notes to the basic financial statements are an integral part of this statement. 15 CITY OF FOWLER
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUND
JUNE 30, 2020
Redevelopment
Successor
Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments $ 116,784
Total assets 116,784
LIABILITIES
Accounts payable 21
Advances from the Fowler Public Financing Authority 298,000 Total liabilities 298,021
NET POSITION (DEFICIT)
Restricted (181,237)
TOTAL NET POSITION (DEFICIT) $ (181,237)
The notes to the basic financial statements are an integral part of this statement. 16 CITY OF FOWLER
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUND
FOR THE YEAR ENDED JUNE 30, 2020
Redevelopment
Successor
Agency Private
Purpose
Trust Fund
ADDITIONS
Tax revenue $ 120,975
Total additions 120,975
DEDUCTIONS
Personnel costs 6,959
Professional services 36,592
Interest expense 32,700
Total deductions 76,251
Change in net position 44,724
Net position (deficit) - beginning, restated (225,961)
Net position (deficit) - ending $ (181,237)
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
17 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Fowler, California was incorporated June 15, 1908. The City is general law city and as such draws its authority from the constitution and laws of the State of California. The City has a council/manager form of government and is governed by a five-member elected council. The City Manager is appointed by the City Council. The City provides the following services: police and fire protection, street construction and maintenance, public improvements, planning and zoning, recreation, and general administrative service. The City also operates the water utility enterprise.
The accompanying basic financial statements include the financial activities of the City, the primary government and its component unit, the Fowler Public Financing Authority (Financing Authority). Financial information for the City and its component unit are accounted for in the accompanying financial statements in accordance with principles defining the governmental reporting entity adopted by the Governmental Accounting Standards Board.
The City Council members, in separate sessions, serve as the governing board of the component unit. This entity is presented on a blended basis.
The Fowler Public Financing Authority (Financing Authority) is a joint exercise of powers agency duly organized and existing under the laws of the State of California. The Financing Authority's specific and primary purpose is to provide financial assistance to the City by acquiring qualified obligations from the City which were issued for the acquisition, construction, and improvement of public facilities and property. The current City Council serves as entire governing body (Trustees). Any issuance of debt would require a two-thirds approval of the City Council.
The financial statements of the City have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental audits. The Governmental Accounting Standards Board is the accepted standard setting body for governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.
B. Basis of Presentation
The accounts of the City are organized on the basis of funds. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements.
Government-Wide Financial Statements – The statement of net position and the statement of activities display information about the primary government (the City) and its component unit (Financing Authority). These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double-counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties.
The statement of activities presents a comparison between direct expenses and program revenues for each different identifiable activity of the City’s business-type activities and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are included in the program expense reported for individual function. Certain indirect costs, which cannot be identified and broken down, are included in the program expense reported for individual functions and activities.
Program revenues include, 1) fines, fees, and charges paid by the recipients of goods and services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
18 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables and receivables. All internal balances in the statement of net position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the statement of activities those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated: due to/due from other funds, interfund note receivable/interfund long-term debt, and transfers in/transfers out.
Fund Financial Statements – The fund financial statements provide information about the City’s funds. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column.
All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. An accompanying schedule is presented to reconcile and explain the differences in funds and changes in fund balances as presented in these statements to the net position and changes in net position presented in the government-wide financial statements.
Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as nonoperating expenses.
Major funds are defined as funds that have either assets, liabilities, revenues or expenditures/expenses equal to ten percent fund type total and five percent of the City’s funds. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.
The City has presented the following major governmental funds:
The General Fund is the main operating fund of the City. This fund is used to account for all financial resources not accounted for in other funds. All general tax revenues and other receipts that are not restricted by law or contractual agreement to some other fund are accounted for in this fund. General operating expenditures, fixed charges and capital improvement costs that are not paid through other funds are paid from the General Fund.
The Local Transportation Fund – Article 8 receives its funding from State Local Transportation Funds which are administered and disbursed by the Fresno Council of Governments. This program is commonly referred to as LTF Article 8 because of its identifying section in the State Public Utilities Code. Article 8 funds are restricted to the safety, maintenance and improvement of streets and alleys through the community.
The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general-long term debt principal, interest, and related costs.
The Fire Station Project Fund is used to account separately the construction costs for the new fire station.
Enterprise fund financial statements include a statement of net position, a statement of revenues, expenses and changes in net position, and a statement of cash flows for each major enterprise fund and nonmajor funds aggregated.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
19 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
The City has one major enterprise fund, the Water Fund, which is used to account for the activities of the City’s water production and distribution operations. In an enterprise fund, the intent of the City Council is that costs (expenses, including depreciation) of providing services to the general public, on a continuing basis, be financed or recovered primarily through user charges.
The City's fiduciary fund is used to account for resources held for the benefit of parties outside the government.
The fund’s activities are reported in a separate statement of fiduciary net position and a statement of changes in fiduciary net position. Fiduciary funds are not reflected in the government-wide statements because the resources of those funds are not available to support the City’s own programs. Fiduciary funds are presented on an economic resources measurement focus and the accrual basis of accounting, similar to the government-wide financial statements.
The Fowler Redevelopment Successor Agency Private Purpose Trust Fund is used to account for assets and liabilities of the former redevelopment agency until they are distributed to other units of state and local government as a result of the dissolution of the redevelopment agency.
C. Measurement Focus, Basis of Accounting
Measurement focus refers to what is being measured; basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurement made, regardless of the measurement focus applied.
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
The governmental fund financial statements are reported using the current financial resources measurement focus and the modified basis of accounting. Revenues, except for grants, are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal year.
Expenditures generally are recorded when a liability is incurred as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds.
Issuance of long-term debt and acquisitions of capital leases are reported as other financing sources.
Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenue of the current fiscal year.
Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirement, and the amount is received during the period or within the availability period for this revenue resource (within 60 days of year-end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met. All other revenues items are considered to be measurable and available only when cash is received by the City.
The proprietary and private-purpose trust fund are reported using the economic resources measurement focus and the accrual basis of accounting. The fiduciary fund has no measurement focus but utilizes the accrual basis of accounting for reporting its assets and liabilities.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
20 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus, Basis of Accounting (Continued)
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s proprietary funds are charges to customers for sales and services. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances Cash and Cash Equivalents
For the purposes of the statement of cash flows, the City considered all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
Deposits and Investments
The City maintains a cash and investment pool that is available for use by all funds. This pool utilizes investments authorized by the Government Code and is further defined by the City's investment policy that is approved by the City Council. Authorized investments include deposits in the State of California administered Local Agency Investment Fund (LAIF), commercial paper, money market mutual funds, and federally sponsored credit agency securities. All investments are stated at fair value.
Interest income earned as a result of pooling is distributed to the appropriate funds based on month end cash balances in each fund. Interest income from cash and investments with fiscal agents is credited directly to the related fund.
Restricted Assets
Certain proceeds of general obligation debt are classified as restricted assets on the balance sheet because their use is limited by applicable debt covenants. “Cash with fiscal agents” is used to report resources set aside for potential deficiencies in the repayment ability of the City.
Interfund Transactions
Interfund transactions are reflected as loans, services provided or used, reimbursements or transfers. Loans reported as receivables and payables, as appropriate, are subject to elimination upon consolidation and are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and the business-type activities are reported in the fund financial statements and are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources.
Services provided or used, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the government-wide presentation.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
21 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
Receivables
Enterprise fund statements report an allowance for uncollectible accounts against the account receivables. All customers are billed monthly. The estimated value of services provided, but unbilled at year-end, has been included in the accompanying financial statements.
Loans Receivable
Special Revenue Fund expenditures relating to long-term loans arising from loan subsidy programs are recorded as loans receivable with an offset to an unavailable revenue account.
Property Taxes
Property taxes are assessed, collected, and allocated by Fresno County throughout the fiscal year according to the following property tax calendar:
Lien Date January 1st
Levy Date July 1st to June 30th
Due Dates November 1, 1st installment, February 1st, 2nd installment Delinquent Dates December 10th, 1st installment, April 10th, 2nd installment Revenues from taxpayer-assessed taxes (sales and use, business license, transient occupancy, utility users, gas, and franchise fees) are accrued in the governmental funds when they are both measurable and available.
The City considers these revenues available if they are received during the period when settlement of prior fiscal year accounts payable occurs. Historically, the majority of these taxes are received within 60 days of the fiscal year-end.
The City accrues as receivable all property taxes received during the first (60) days of the new fiscal year.
Prepaid Expenditures
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased.
Capital Assets
The City’s assets are categorized at historical cost or estimated historical cost. City policy has set the capitalization threshold for reporting capital assets at $5,000. Gifts or contributions of capital assets are recorded at fair value when received. Depreciation is recorded on a straight-line basis over the useful lives of the assets as follows:
Buildings 10-50 years
Improvements 5-10 years
Machinery and equipment 3-25 years
Infrastructure 20-40 years
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
22 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
Capital Assets (Continued)
In accordance with GASB Statement No. 34, the City is required to account for and report infrastructure capital assets. The City defines infrastructure as capital assets that are stationary and have expected useful lives significantly in excess of most capital assets. The assets include the street system, water purification and distribution system, sewer collection and treatment system, park and recreation improvements, storm water conveyance system, and buildings combined with the site amenities such as parking and landscaped areas used by the City in the conduct of its business.
Interest Payable
In the government-wide financial statements, interest payable for long-term debt is recognized as the liability is incurred for the governmental fund-types and proprietary-fund types.
In the fund financial statements, proprietary fund-types recognize the interest payable when the liability is incurred.
Compensated Absences
It is the City’s policy to permit employees to accumulate a limited amount of earned or unused vacation leave.
Vacation is accumulated at 6 ⅔ hours per month for full-time regular employees with less than 5 years’ service to a maximum of 12 ⅓ hours per month for full-time regular employees with over 10 years of service. Maximum vacation leave accumulated may not exceed 320 hours at any one time. Vacation leave may be taken as determined by the employee’s Department Head, City Manager, or Council with due consideration for the employee’s wishes and needs of the service provided. At June 30, 2020, the amount of accrued vacation pay was $132,492 for the General Fund and $43,489 for the Water Fund.
Unearned Revenue
Unearned revenue is that for which asset recognition criteria have been met, but for which asset revenue recognition criteria have not been met. The City typically records intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred) as unearned revenue.
Unavailable Revenue
In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations.
Long-Term Debt
In the government-wide financial statements and enterprise fund type statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or enterprise fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premiums or discount.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
23 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
Long-Term Debt (Continued)
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Pensions
In government-wide financial statements, pensions are recognized and disclosed using the accrual basis of accounting (see Note 10 and the RSI section immediately following the notes to financial statements), regardless of the amount recognized as pension expenditures on the modified accrual basis of accounting. The City recognizes a net pension liability of the qualified pension plan in which it participates, which represents the excess of the total pension liability over the fiduciary net position of the qualified pension plan, measured as of the City’s fiscal year-end or the City’s proportionate share thereof in the case of a cost sharing multipleemployer plan. Changes in the net pension liability during the period are recorded as pension expense, or as deferred inflows of resources or deferred outflows of resources depending on the nature of the change, in the period incurred.
Those changes in net pension liability that are recorded as deferred inflows of resources or deferred outflows of resources that arise from changes in actuarial assumptions or other inputs and differences between expected or actual experience are amortized over the weighted average remaining service life of all participants including retirees, in the respective qualified pension plan and recorded as a component of pension expense beginning with the period in which they arose. Projected earnings on qualified pension plan investments are recognized as a component of pension expense. Differences between projected and actual investment earnings are reported as deferred inflows of resources or deferred outflows of resources and amortized as a component of pension expense on a closed basis over a five-year period beginning with the period in which the difference occurred.
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City of Fowler California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63 and GASB Statement No. 65, the City recognizes deferred outflows and inflows of resources. A deferred outflow of resources is defined as a consumption of net position by the government that is applicable to a future reporting period. A deferred inflow of resources is defined as an acquisition of net position by the government that is applicable to a future reporting period. Refer to Notes 9 and 10 for a detailed listing of the deferred outflows and deferred inflows of resources the City has recognized.
Use of Estimates
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
24 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
Classification of Net Position
In the government-wide financial statements and proprietary fund statements, net position is classified in the following categories:
Net investment in capital assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce this category.
Restricted net position – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.
Unrestricted net position – This category represents the net position of the City, which is not restricted for any project or other purpose.
When both restricted and unrestricted net position are available, restricted resources are depleted first before the unrestricted resources are used.
Fund Balances
The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:
Nonspendable - This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact.
Restricted - This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation.
Committed - This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the City Council. These amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.
Assigned - This classification includes amounts that are constrained by the City’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the City Council or through the City Council delegating this responsibility to the City manager through the budgetary process.
This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund.
Unassigned -This classification includes amounts that have not been assigned to other funds or restricted, committed or assigned to a specific purpose within the City.
The City would typically use restricted fund balances first, followed by committed resources, and then assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
25 NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. Budgetary Information
The City follows these procedures in establishing the budgetary data reflected in the financial statements:
a. Formal budgetary integration is employed as a management control device during the year for all Governmental Fund types and Proprietary Fund types. These budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. b. The City Council approves the line-item budget appropriations and approves all additions or transfers of budgeted amounts.
c. Unused appropriations for all of the above annually budgeted funds lapse at the end of the year. d. The Budget amounts shown in the financial statements are the final authorized amounts revised during the year.
e. Budgeted amounts may be transferred between line items within departments with the City Manager’s approval.
Encumbrances
The City does not utilize encumbrance accounting.
B. Deficit Fund Balance
Governmental Funds
Nonmajor Funds:
Capital Projects Funds:
General Services $ 58,333
Streets Projects 44,249 $
The City expects to eliminate these deficits through future revenues and/or transfers from the General Fund.
C. Excess of Expenditures over Appropriations
As of June 30, 2020, expenditures exceeded appropriations in individual funds as follows:
Governmental Funds Expenditures Appropriations Excess
Major Funds:
General Fund
Current:
Public works $ 608,756 631,683 $ (22,927) $
Community development $ 431,276 579,499 $ (148,223) $
Debt service:
Principal $ - 19,000 $ (19,000) $
Interest and fiscal charges $ - 2,998 $ (2,998) $
Local Transportation Fund - Article 8 Special Revenue
Fund
Debt service:
Principal $ - 17,254 $ (17,254) $
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
26 NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2020 are classified in the accompanying financial statements as follows:
Statement of Net Position:
Cash and investments 12,831,649 $
Restricted cash and investments with fiscal agents 461,418 Fiduciary Funds:
Cash and investments 116,784
Total cash and investments 13,409,851 $
Cash and investments as of June 30, 2020 consist of the following:
Cash on hand $ 700
Deposits with financial institutions 12,144,811
Investments 1,264,340
Total cash and investments 13,409,851 $
A. Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investments policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City’s investment policy does not contain any specific provisions intended to limit the City’s exposure to interest rate risk, credit risk, and concentration of credit risk.
This table does not address investments of debts proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.
Maximum Maximum
Percentage of Investment of
Maximum Portfolio or One Issuer or
Authorized Investment Type Maturity Amount Amount
U.S. Treasury obligations 5 years None None
U.S. Agency securities 5 years None None
Bankers acceptances 180 days 40% 30%
Commercial paper 270 days 25% 10%
National certificates of deposit 5 years 30% Legal Limit Repurchase agreements 1 year None None
Medium-term notes 5 years 30% None
Mutual accounts N/A 20% 10%
Money market accounts N/A 20% 10%
Local agency investment fund (LAIF) N/A None None
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
27 NOTE 3 – CASH AND INVESTMENTS (Continued)
B. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by maintaining funds in liquid, short-term investments which can be converted to cash when necessary to meet disbursement requirements.
Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
Remaining Maturity (in months)
12 Months 13 to 24 25 to 60 More Than
Investment Type Fair Value or Less Months Months 60 Months State Investment Pool 802,921 $ 802,921 $ - $ - $ - $
Commercial Paper 164,244 164,244 - - -
Certificates of Deposits - - - - -
Held by Bond Trustee:
Money Market 16,567 16,567 - - -
Federal Agency Coupon Securities 161,799 280,608 118,809 - - Total $ 1,145,531 1,264,340 $ 118,809 $ - $ - $
C. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of year-end for each investment type.
Not
Investment Type Amount AAAm AA+ A Rated
State Investment Pool 802,921 $ - $ - $ - $ 802,921 $
Commercial Paper 164,244 - - - 164,244
Held by Bond Trustee:
Money Market 16,567 - - - 16,567
Federal Agency Coupon Securities - 280,608 280,608 - -
Total $ - 1,264,340 $ 280,608 $ - $ 983,732 $
Ratings as of Year-End
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
28 NOTE 3 – CASH AND INVESTMENTS (Continued)
D. Concentration of Credit Risk
Concentration of credit risk is the risk that the failure of any one issuer would place an undue financial burden on the City. The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated in the California Government Code. As of June 30, 2020, there were no investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of the total pooled investment.
E. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a city will not be able to recover its deposits or will not be able to recover collateral securities that are in possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterpart (e.g., broker-dealer) to a transaction, a city will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: the California Government Code requires that a financial institution secure deposits made by the state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under the state law (unless so waived by the government unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
As of June 30, 2020, the carrying amount of the City’s bank deposits was $12,144,811, and the respective bank balances totaled $12,160,323, the total amount of which was collateralized with pooled securities held by the financial institution’s trust department. These securities are held in the name of the financial institution and not in the name of the City.
In addition, as of June 30, 2020, none of the City’s investments with financial institutions were held in uncollateralized accounts.
Custodial credit risk does not apply to a local government’s indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).
F. Local Agency Investment Fund
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. LAIF is not registered with the Securities and Exchange Commission and is not rated. Deposits and withdrawals to and from LAIF are transferred on the basis of $1 and not fair value. Accordingly, under the fair value hierarchy, LAIF is uncategorized.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
29 NOTE 3 – CASH AND INVESTMENTS (Continued)
G. Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The City has the following recurring fair value measurements as of June 30, 2020:
Level 1 Level 2 Level 3
Investments by Fair Value Level Amount Inputs Inputs Inputs Commercial paper 164,244 $ - $ 164,244 $ - $
164,244 $ - 164,244 $ - $
Investments not subject to fair value heirarchy:
State Investment Pool 802,921
Held by Bond Trustee:
Money Market Funds 16,567
Federal Agency Coupon Securities 280,608
$ 1,264,340
Fair Value Measurements Using
In determining fair value, the City’s custodians use various methods including market and income approaches.
Based on these approaches, the City’s custodians utilize certain assumptions that market participants would use in pricing the asset or liability. The City’s custodians utilize valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs.
Various inputs are used in determining the value of the City’s investments and other financial instruments. The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities. These inputs are summarized in the three broad levels: Level 1 – quoted prices in active markets for identical investments, Level 2 – other significant observable inputs (including quoted prices for similar securities, interest rates, prepayment speeds, credit risk, etc.) and Level 3 – significant unobservable inputs (including the City’s own assumptions in determining the fair value of investments).
According to GASB 72, money market investments and participating interest-earning investment contracts that have a remaining maturity at the time of purchase of one year or less should be measured at amortized cost, and as such, are not shown in the fair value hierarchy. Additionally, the City’s LAIF is not presented, as the amount available for withdrawal is based on amortized cost.
NOTE 4 – FORGIVABLE LOANS
The City administers a housing rehabilitation loan program. Under this program, individuals with incomes below certain levels are eligible to receive forgivable loans for rehabilitation work on their homes. Forgivable loans are not required to be paid back unless the participating homeowner sells, transfers title to the rehabilitated property, or discontinues residence in the dwelling, at which time the full amount of the deferred loan is due.
Such loans totaled $130,638 as of June 30, 2020.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
30 NOTE 5 – INTERFUND ACTIVITIES
Interfund balances for the purpose of the government-wide statements have been eliminated. The composition of interfund balances in the fund level statements as of June 30, 2020, is as follows:
A. Current Interfund Receivables/Payables
Current interfund balances are generally short-term loans to cover temporary cash deficits in various funds and are expected to be repaid shortly after the end of the fiscal year. The City’s interfund receivables and payables consisted of the following at June 30, 2020:
Due from Due to
Other Funds Other Funds
Governmental Funds
Major Funds:
General Fund 206,659 $ - $
Fire Station Capital Projects Fund - 108,089
Nonmajor Funds:
Capital Projects Funds:
General Services 18,252 -
Streets Projects - 80,318
Total $ 206,659 206,659 $
B. Long-Term Interfund Advances
Long-term interfund advances are advances to other funds that are not expected to be repaid in one year or less. The City’s long-term interfund advances consisted of the following at June 30, 2020:
Advances to
Other Funds
Advances from
Other Funds
Governmental Funds
Major Funds:
Debt Service Fund 378,000 $ - $
Enterprise Fund
Water Fund 80,000 -
Fiduciary Fund
Successor Agency Private Purpose Trust Fund - 298,000
Total $ 378,000 378,000 $
The Fowler Public Financing Authority (PFA) issued Refunding Revenue Bonds in the amount of $4,435,000 in August 2012. The Fowler PFA fund loaned $150,000 to the Water Fund and $457,000 to the Fowler Successor Agency as part of the bond allocation. The proceeds from the bonds were used to refund the $4,190,000 principal amount outstanding on the 1993 and 1994 Revenue Bonds and pay the costs of issuance of the bonds. The final payment of the loan is scheduled for September 15, 2023. The loan balances are $80,000 for the Water Fund and $298,000 for the Successor Agency as of June 30, 2020.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
31 NOTE 5 – INTERFUND ACTIVITIES (Continued)
C. Transfers
Transfers for the year ended June 30, 2020 are summarized as follows:
In Out
Governmental Funds
Major Funds:
General Fund 3,322 $ (3) 40,300 $ (1)
Debt Service Fund 120,000 (1),(2) -
Fire Station Capital Projects Fund 19,900 (1) -
Nonmajor Funds:
Special Revenue Funds:
Gas Tax 99,600 - (2)
Water Well Maintanance 403,250 - (4)
Groundwater Recharge CID Fund 158,260 - (4)
Capital Projects Funds:
Streets Projects - 3,322 (3)
Enterprise Fund
Water Fund 561,510 (4) -
Total $ 704,732 704,732 $
Transfers
(1) The General Fund transferred $20,400 to the Debt Service Fund to pay for the 1993 Senior Center Sublease local obligation payments and $19,900 to the Fire Station Capital Projects Fund as a contribution for the new fire station construction.
(2) The Gas Tax Special Revenue Fund transferred $99,600 to the Debt Service Fund to pay for the Merced Street Improvement local obligation payment.
(3) The Street Projects Capital Projects Fund transferred $3,322 to the General Fund to fund street grant expenditures.
(4) The Well Water Maintenance and Groundwater Recharge CID Funds transferred $403,250 and $158,260, respectively, to the Water Enterprise Fund. Management determined that the nature of the activity of these funds would be more appropriately classified within the Water Enterprise Fund.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
32 NOTE 6 – COMMUNITY LOANS RECEIVABLE
As part of the City’s development plan, the City of Fowler applied for and received Community Development Block Grants (CDBG) the from U.S. Department of Housing and Urban Development. These grants are used to provide loan funding for small businesses in the City of Fowler. The purpose is to develop growth and create jobs in the community of Fowler. The loans are made at reasonable rates. The total loans receivable for the CDBG community loans is $325,865 and is presented on the City’s Statement of Net Position financial statements as noted below:
Community
Loans
Receivable
2% loan to Dale Brisco, Inc. due in monthly installments of $644 including principal and interest. $ 5,933
2% loan to La Quinta due in monthly installments of $2,583 including principal and interest. 260,925
No interest loan to Espana & Associates due in monthly
installments of $119. * 4,879
No interest loan to Borga Steel Buildings and Components due in monthly installments of $833. 54,127
Total CDBG Loans Receivable $ 325,864
*Loans in arrears as of June 30, 2020.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
33 NOTE 7 – CAPITAL ASSETS
A. Governmental Activities
Capital assets activity of the governmental activities for the year ended June 30, 2020 is as follows:
Balance
June 30, 2019 Balance
(Restated) Additions Reductions June 30, 2020
Capital assets not being depreciated:
Land 1,132,979 $ - $ - $ 1,132,979 $
Right of ways 7,447,189 - - 7,447,189
Construction in progress 1,337,723 1,575,966 - 2,913,689 Total capital assets not being depreciated 10,156,134 1,337,723 - 11,493,857 Capital assets being depreciated:
Buildings and improvements 2,864,159 323,367 (133,525) 3,054,001 Machinery and equipment 2,183,629 121,920 - 2,305,549
Infrastructure - 15,396,107 - 15,396,107
Total capital assets being depreciated 20,443,895 445,287 (133,525) 20,755,657 Less accumulated depreciation for:
Buildings and improvements (1,140,071) (80,826) 12,017 (1,208,880) Machinery and equipment (64,604) (2,020,823) - (2,085,427) Infrastructure (206,616) (6,946,649) - (7,153,265)
Total accumulated depreciation, net (10,107,543) (352,046) 12,017 (10,447,572) Total capital assets being depreciated, net 10,336,352 93,241 (121,508) 10,308,085 Governmental activities capital assets, net $ 1,430,964 20,492,486 $ (121,508) $ 21,801,942 $ Depreciation expense was charged to the functions/programs of the governmental activities of the primary government as follows:
Governmental activities:
General government $ 233,790
Public safety 32,515
Public works 68,246
Community development 662
Parks and recreation 16,833
Total depreciation expense - governmental activities 352,046 $
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
34 NOTE 7 – CAPITAL ASSETS (Continued)
B. Business-Type Activities
Capital assets activity of the business-type activities for the year ending June 30, 2020 is as follows:
Balance Balance
June 30, 2019 Additions Reductions June 30, 2020
Water Fund:
Capital assets not being depreciated:
Land 255,392 $ - $ - $ 255,392 $
Construction in progress 5,577 - - 5,577
Total capital assets not being depreciated 5,577 255,392 - 260,969 Capital assets being depreciated:
Buildings and improvements 12,186 - - 12,186
Machinery and equipment 480,718 46,278 - 526,996
Infrastructure - 6,077,395 - 6,077,395
Total capital assets being depreciated 46,278 6,570,299 - 6,616,577 Less accumulated depreciation for:
Buildings and improvements (4,466) (487) - (4,953)
Machinery and equipment (253,249) (31,056) - (284,305)
Infrastructures (151,935) (2,433,108) - (2,585,043)
Total accumulated depreciation, net (183,478) (2,690,823) - (2,874,301) Total capital assets being depreciated, net (137,200) 3,879,476 - 3,742,276 Business-type activities capital assets, net $ (131,623) 4,134,868 $ - $ 4,003,245 $ Depreciation expense of $183,478 was charged to the Water Fund as of June 30, 2020.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
35 NOTE 8 – LONG-TERM LIABILITIES
The following is a summary of the long-term liabilities’ transactions of the City for governmental activities for the year ended June 30, 2020:
Balance
June 30, 2019 Incurred Satisfied Balance Due Within
(Restated) or Issued or Matured June 30, 2020 One Year
Governmental Activities:
Direct Borrowings:
FUSD Land Purchase Note $ - 54,000 $ - $ 54,000 $ 54,000 $ Energy Efficiency Retrofit Loan - 34,509 (17,254) 17,255 17,255 2018 Certificates of Participation 968,243 93,443 (19,000) 1,042,686 20,000 Total direct borrowings 968,243 181,952 (36,254) 1,113,941 91,255 2010 Refunding Revenue Bond - 2,020,000 (315,000) 1,705,000 330,000 Compensated absences 16,137 116,355 - 132,492 132,492
Governmental activities long-term liabilities $ 984,380 2,318,307 $ (351,254) $ 2,951,433 $ 553,747 $ The following is a summary of the long-term liabilities’ transactions of the City for business-type activities for the year ended June 30, 2020:
Balance Incurred Satisfied Balance Due Within
June 30, 2019 or Issued or Matured June 30, 2020 One Year Business-Type Activities:
Direct Borrowings:
State of California Department of Resources Note $ - 2,623 $ - $ 2,623 $ 2,623 $ Direct Placements:
Certificates of Participation - 1,566,600 (35,800) 1,530,800 37,300 Total Direct Borrowings and Placements - 1,569,223 (35,800) 1,533,423 39,923 Compensated absences 6,097 37,392 - 43,489 43,489
2010 Refunding Revenue Bond
The Fowler Public Financing Authority issued Refunding Revenue Bonds in the amount of $4,435,000 in August 2012. The proceeds from the bonds were used to refund the $4,190,000 principal amount outstanding on the 1993 and 1994 Revenue Bonds and pay the costs of issuance of the bonds. The Bonds mature through September 2024 with interest ranging from 2% to 5.10% payable semi-annually on March 15 and September
15. The bonds are secured by each project’s sources of revenue including General Fund, Gas Tax, Tax Increment, County Local Transportation Fund, Measure C and net revenues from user fees collected by the Water fund. There is a provision whereby if the City is unable to make payment or does not comply with bond covenants, the Trustee may declare the principal of the bonds outstanding and the accrued interest thereon to be due and payable immediately.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
36 NOTE 8 – LONG-TERM LIABILITIES (Continued)
2010 Refunding Revenue Bond (Continued)
The following is a schedule of the future estimated minimum payments related to the 2010 Refunding Revenue Bond at June 30, 2020:
Year Ended
June 30 Principal Interest Totals
2021 330,000 $ 78,375 $ 408,375 $
2022 355,000 61,073 416,073
2023 375,000 42,458 417,458
2024 16,448 645,000 661,448
Total $ 198,354 1,705,000 $ 1,903,354 $
2018 Certificates of Participation
On December 18, 2018, the City was awarded a loan from the United States Department of Agriculture, Rural Development Division for a total of $1,316,950. The purpose of the loan is for the construction of a Fire Station for the City of Fowler. As of June 30, 2020, the City has drawn $1,061,686 at a stated interest rate of not more than 2.375% per annum. Principal payments will be due on September 1 of each year. interest is due semiannually on March 1 and September 1 of each year. There is a provision whereby if the City is unable to make payment, does not comply with covenants, or files for reorganization or rearrangement, the trustee may declare the entire unpaid principal and interest immediately due and payable.
The annual requirements to amortize $1,042,686 in funds drawn to date and the balance to yet be disbursed of the 2018 Certificates of Participation outstanding as of June 30, 2020, are as follows:
Year Ended
June 30 Principal Interest Totals
2021 20,000 $ 19,390 $ 39,390 $
2022 20,000 29,392 49,392
2023 21,000 28,905 49,905
2024 22,000 28,394 50,394
2025 22,000 27,872 49,872
2026-2030 121,000 130,987 251,987
2031-2035 137,000 115,716 252,716
2036-2040 153,000 98,497 251,497
2041-2045 172,000 79,200 251,200
2046-2050 195,000 57,481 252,481
2051-2055 220,000 32,840 252,840
2056-2060 6,885 164,547 171,432
Total $ 655,559 1,267,547 $ 1,923,106 $
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
37 NOTE 8 – LONG-TERM LIABILITIES (Continued)
FUSD Land Purchase Note
On February 24, 2010, the City purchased 8 acres of land located at South and Sunnyside Avenues for a price of $432,000 payable in 8 annual installments of $54,000 at no interest. Payments to commence January 6, 2011, and annually thereafter on or before January 6th until paid in full. As of June 30, 2020, the outstanding balance is $54,000. There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable.
Energy Efficiency Retrofit Loan
In October 2014, the City received a loan of $112,153 from Pacific Gas & Electric to complete energy conservation measures related to street lighting. The loan calls for monthly payments of $1,435 until April 2021 and bears no interest. As of June 30, 2020, the outstanding balance is $17,255. There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable.
Certificates of Participation
On September 2, 2004, the City was awarded a loan from the United States Department of Agriculture, Rural Development Division, for a total of $1,935,000. The purpose of the loan is for water system improvements. As of June 30, 2020, the City has drawn $1,665,100 at a stated interest rate of not more than 4.375% per annum.
Principal payments will be due on September 15 of each year. Interest is due semi-annually on March 15 and September 15 of each year. The amount of the note is secured by the pledge of user fees collected by the Water Fund. There is a provision whereby if the City is unable to make payment, does not comply with covenants, or files for reorganization or rearrangement, the trustee may declare the entire unpaid principal and interest immediately due and payable.
The annual requirements to amortize certificates of participation outstanding as of June 30, 2020, are as follows:
Year Ended
June 30 Principal Interest Totals
2021 37,300 $ 66,157 $ 103,457 $
2022 38,900 64,490 103,390
2023 40,700 62,748 103,448
2024 42,400 60,931 103,331
2025 44,300 59,034 103,334
2026-2030 252,300 263,683 515,983
2031-2035 312,600 202,112 514,712
2036-2040 387,100 125,871 512,971
2041-2045 375,200 33,705 408,905
Total $ 938,731 1,530,800 $ 2,469,531 $
State of California Department of Water Resources Note
The State of California Department of Water Resources note is due in annual installments based upon a changing percentage of the original principal amount. The interest for the first five years of the note was deferred and is being paid in equal installments over the remaining life of the note. As of June 30, 2020, the outstanding balance is $2,623. There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
38 NOTE 9 – DEFERRED OUTFLOWS/INFLOWS OF RESOURCES
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City has pension related items that qualify to be reported in deferred outflows of resources. The pension related deferred outflows of resources are described in detail in Note 10.
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has pension related items that qualify to be reported in deferred inflows of resources. The pension related deferred inflows of resources are described in detail in Note
10. Unavailable revenues arise only under a modified accrual basis of accounting and are reported only in the governmental funds balance sheet. Deferred inflows of resources reported in the governmental funds for unavailable revenues are as follows:
Local Other Total
General Transportation Governmental Governmental
Fund Fund - Article 8 Funds Funds
Transient occupancy tax revenue $ - 39,181 $ - $ 39,181 $ Intergovernmental revenue 99,201 440,107 9,417 548,725
Deferred housing loans - - 130,638 130,638
$ 440,107 138,382 $ 140,055 $ 718,544 $
NOTE 10 – DEFINED BENEFIT PENSION PLAN
California Public Employees’ Retirement Plan (CalPERS)
A. General Information about the Pension Plan
Plan Description – All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing Multiple-Employer Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City of Fowler’s (City) sponsors four rate plans (two miscellaneous and two safety.) Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for nonduty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for the Plan are applied as specified by the Public Employees’ Retirement Law.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
39 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
A. General Information about the Pension Plan (Continued) The rate plan provisions and benefits in effect at are summarized as follows:
1st Tier PEPRA
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2.7% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 52 - 67
Monthly benefits, as a % of annual salary 2.0% to 2.7% 1.0% to 2.5% Required employee contribution rates 8% 6.75%
Required employer contribution rates 13.182% 6.985%
1st Tier PEPRA
Prior to On or after
Hire Date January 1, 2013 January 1, 2013
Benefit formula 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 50 - 57
Monthly benefits, as a % of annual salary 2.4% to 3.0% 2.0% to 2.7% Required employee contribution rates 9% 12.0%
Required employer contribution rates 20.073% 13.034%
Miscellaneous
Safety
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability. The dollar amounts are billed on a monthly basis. The City’s required contribution for the unfunded liability was $333,492 for the fiscal year ended.
Contributions –Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions.
The City’s contributions to the plan recognized as pension expense for the year ended were $511,142.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
40 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2020, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $4,565,556.
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability.
The net pension liability of the Plan is measured as of June 30, 2019, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2018, rolled forward to June 30, 2019, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2018 and 2019 was as follows:
Proportion - June 30, 2018 0.0445%
Proportion - June 30, 2019 0.0446%
Change - Increase (Decrease) 0.0001%
For the year ended June 30, 2020, the City recognized pension expense of $957,643. At , the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 585,312 $ - Changes of assumptions 205,641 61,130
Differences between actual and expected experience 304,503 9,779 Net differences between projected and actual earnings on plan investments 73,105 -
Change in employer's proportion 63,657 33,017
Differences between the employer's actual contributions and the employer's proportionate share of contributions - 44,386 Total 1,172,859 $ 207,671 $
$585,312 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2021. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30
2021 373,736 $
2022 (39,552)
2023 31,108
2024 14,584
2025 -
Thereafter -
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
41 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2018 actuarial valuations were determined using the following actuarial assumptions:
Valuation Date June 30, 2018
Measurement Date June 30, 2019
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.75%
Projected Salary Increase 3.30% - 14.20%(1)
Investment Rate of Return 7.15%(2)
Mortality Derived from CalPERS Membership
Data for all Funds(3)
(1) Depending on age, service and type of employment
(2) Net of pension plan investment expenses, including inflation (3) The mortality table was developed based on CalPERS specific data.
The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016.
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2017 valuation were based on the results of December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experiences Study can be found on the CalPERS website.
Change of Assumptions – In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate.
D. Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
42 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
D. Discount Rate (Continued)
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected PERF cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both shortterm and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The expected real rates of return by asset class are as follows:
Asset Class (a)
New Strategic
Allocation
Real Return
Years 1-10(b)
Real Return
Years 11+(c)
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Assets 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
Total 100.00%
(b) An expected inflation of 2.00% used for this period (c) An expected inflation of 2.92% used for this period (a) In the CalPERS CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
Discount Rate -1%
6.15%
Current Discount Rate
7.15%
Discount Rate +1%
8.15%
$ 4,565,556 6,762,897 $ 2,757,094 $
E. Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
43 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
F. Payable to the Pension Plan
The City did not have an outstanding amount of contributions to the pension plan required for the year ended June 30, 2020.
NOTE 11 – DEFERRED COMPENSATION
The City does not provide administrative nor investment advice for the Plan. Therefore, the City is not required to report the Plan assets and has excluded them from their financial statements.
NOTE 12 – RISK MANAGEMENT
A. Central San Joaquin Valley Risk Management Authority The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA), a public entity risk pool for workers’ compensation and general liability insurance. The CSJVRMA is a consortium of 54 cities located in California’s San Joaquin Valley. It was established under the provisions of California Government Code Section 6500 et. seq. CSJVRMA is governed by a Board of Directors consisting of one member appointed by each member city. The day-to-day business operations are handled by a management group employed by CSJVRMA. The relationship between the City and CSJVRMA is such that CSJVRMA is not considered a component unit of the City for financial reporting purposes.
The City is covered for the first $1,000,000 of each general liability claim and $350,000 of each worker's compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which, among other expenses, charges the City's account for liability losses under $25,000 and worker's compensation losses under $10,000. The CSJVRMA participates in an excess pool which provides general liability coverage from $1,000,000 to $10,000,000 and purchases excess reinsurance from $10,000,000 to $15,000,000. The CSJVRMA participates in an excess pool which provides worker's compensation coverage from $350,000 to $500,000 and purchases excess reinsurance above $500,000 to the statutory limit.
At the termination of the joint venture agreement and after all claims have been settled, any excess or deficit will be divided among the cities in proportion to the aggregate amount of contribution made by each.
At June 30, 2020, the City reported $160,458 as deposits with others in the Governmental Funds, related to the general liability and workers’ compensation programs.
The annual financial report may be obtained from the consortium’s executive office at 1750 Creekside Oaks Drive, Suite 200, Sacramento, CA 95833.
B. Municipalities, Colleges, Schools Insurance Group
The Municipalities, Colleges, Schools Insurance Group (MCSIG) is a public risk sharing pool established pursuant to a Joint Powers Agreement effective November 22, 1982, for the purpose of providing a program of employee health coverage to its member organizations. MCSIG includes member school districts, colleges, municipalities, and special districts and covers more than 8,000 employees plus their dependents in the medical, dental and vision programs. A member may voluntarily withdraw from MCSIG after having completed three consecutive years as a member. Public Agency Coalition Enterprise (PACE) is an at large district that is a member organization of MCSIG. The City of Fowler has an agreement with PACE and hence is considered a member of MCSIG. The relationship between the City and MCSIG is such that MCSIG is not a component unit of the City for financial reporting purposes.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
44 NOTE 13 – CONTINGENT LIABILITIES AND COMMITMENTS
A. General Liability
There are various claims and legal actions pending against the City for which no provision has been made in the financial statements. In the opinion of the City Attorney and City Management, liabilities arising from these claims and legal actions, if any, will not be material to these financial statements.
B. Federal Awards
The City has received federal awards for specific purposes that are subject to review and audit by the federal government. Although such audits could result in expenditure disallowances under award terms, any required reimbursements are not expected to be material.
C. COVID-19
On March 11, 2020, the World Health Organization declared the outbreak of a coronavirus, COVID-19, a pandemic. Accordingly, some functions of the City’s operations have been limited to protect the health and safety of its employees. The financial impact that could occur as a result of the pandemic is unknown at this time.
NOTE 14 – FOWLER REDEVELOPMENT SUCCESSOR AGENCY PRIVATE PURPOSE TRUST FUND On February 1, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with Assembly Bill 1X26 (the “Bill”) which dissolved all redevelopment agencies in the State of California.
Under the control of an oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution of the redevelopment agency (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).
Successor agencies are only allocated revenue in the amount that is necessary to pay estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
CITY OF FOWLER
NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
45 NOTE 15 – RESTATEMENT OF BEGINNING NET POSITION/FUND BALANCE A. Prior Period Adjustments
Governmental and Business-Type Activities
Beginning net position of the Governmental Activities in the Government-Wide Statement of Activities and certain account balances not affecting net position in the Business-Type Activities has been restated to record a prior period adjustment as presented in the reconciliation below:
Governmental
Description Activities
Beginning net position 27,594,065 $
Prior period adjustment:
Cash and investments (36,064)
Due from other governments 92,996
Community loans receivable 468,959
Capital assets 38,063
Long-term debt (43,443)
Total prior period adjustments 520,511
Beginning net position, as restated 28,114,576 $
Fund Financial Statements
The City has determined that certain transactions were recorded incorrectly in the prior year. The beginning fund balances/net position of the funds identified below have been restated as presented in the following reconciliation:
Governmental Funds Fiduciary Fund
Major Funds Nonmajor Funds
Community
Development Fowler
Fire Station Block Grant Streets Projects Successor Agency Project Capital (CDBG) Special Capital Projects Private-Purpose Description General Fund Projects Fund Revenue Fund Fund Trust Fund Beginning fund balance/net position 5,007,351 $ 195,772 $ 795,743 $ (92,401) $ (271,932) $ Prior period adjustment:
Cash and investments (45,971) - 9,907 - 36,064
Due from other governments - 43,444 - 49,553 -
Community loans receivable - - 468,959 -
Long-term debt - - - - 9,907
Unavailable revenue - - (468,959) - -
Total prior period adjustments (45,971) 43,444 9,907 49,553 45,971 Beginning fund balance/net position, as restated 4,961,380 $ 239,216 $ 805,650 $ (42,848) $ (225,961) $ 46 THIS PAGE IS LEFT BLANK INTENTIONALLY.
47 REQUIRED SUPPLEMENTARY INFORMATION
48 THIS PAGE IS LEFT BLANK INTENTIONALLY.
49 CITY OF FOWLER
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2020
Variance with
Original Final Actual Final Budget
REVENUES
Property taxes $ 612,140 612,140 $ 940,243 $ 328,103 $
Sales taxes 2,430,000 2,430,000 2,711,236 281,236
Franchise taxes 336,200 336,200 364,257 28,057
Utility users taxes 380,000 380,000 450,566 70,566
Other taxes 115,000 115,000 139,149 24,149
Payments in lieu of taxes 625,000 625,000 715,887 90,887 Licenses and permits 632,350 632,350 486,643 (145,707)
Intergovernmental revenue 710,888 710,888 176,443 (534,445) Fines and penalties 9,000 9,000 13,047 4,047
Use of money and property 26,250 26,250 30,202 3,952
Charges for services 171,025 171,025 112,498 (58,527)
Miscellaneous 57,000 57,000 109,191 52,191
Total revenues 6,104,853 6,104,853 6,249,362 144,509
EXPENDITURES
Current:
General governmental 1,161,937 1,161,937 1,136,940 24,997 Public safety 2,021,769 2,021,769 2,017,161 4,608
Public works 608,756 608,756 631,683 (22,927)
Community development 431,276 431,276 579,499 (148,223) Culture and recreation 193,533 193,533 183,769 9,764
Capital outlay 675,897 675,897 445,159 230,738
Debt service
Principal - - 19,000 (19,000)
Interest and fiscal charges - - 2,998 (2,998)
Total expenditures 5,093,168 5,093,168 5,016,209 76,959 1,011,685 1,011,685 1,233,153 221,468
OTHER FINANCING SOURCES (USES)
Operating transfers in 345,000 345,000 3,322 (341,678)
Operating transfers out (584,983) (584,983) (40,300) 544,683 Sale of general capital assets - - 292,204 292,204
Total other financing sources (uses) (239,983) (239,983) 255,226 495,209 Net change in fund balances 771,702 771,702 1,488,379 716,677 Fund balances - beginning, restated 4,961,380 4,961,380 4,961,380 - Fund balances - ending $ 5,733,082 5,733,082 $ 6,449,759 $ 716,677 $ Budgeted Amount
Excess (deficiency) of revenues over
(under) expenditures
50 CITY OF FOWLER
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
LOCAL TRANSPORTATION FUND – ARTICLE 8
FOR THE YEAR ENDED JUNE 30, 2020
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental revenue $ 170,602 170,602 $ - $ (170,602) $ Use of money and property 300 300 107 (193)
Total revenues 170,902 170,902 107 (170,795)
EXPENDITURES
Current:
Public works 100,737 100,737 85,626 15,111
Debt service
Principal - - 17,254 (17,254)
Total expenditures 100,737 100,737 102,880 (2,143)
Net change in fund balances 70,165 70,165 (102,773) (172,938) Fund balances - beginning, restated 251,136 251,136 251,136 - Fund balances - ending 321,301 $ 321,301 $ 148,363 $ (172,938) $ Budgeted Amount
51 CITY OF FOWLER
REQUIRED SUPPLEMENTARY INFORMATION
COST-SHARING MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION PLAN SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY LAST 10 YEARS*
AS OF JUNE 30, 2020
2016 2017 2018 2019 2020
0.4720% 0.0446% 0.0440% 0.0445% 0.0446%
$ 3,856,008 3,236,451 $ 4,363,092 $ 4,291,238 $ 4,565,556 $ $ 1,732,590 1,558,059 $ 1,783,798 $ 1,594,792 $ 1,691,707 $ 207.72% 222.56% 244.60% 269.08% 269.88%
72.42% 69.20% 69.34% 71.42% 71.83%
NOTES TO SCHEDULE
Changes in Benefit Terms - None
*Schedule is intended to show information as of the measurement date for ten years. Additional years will be displayed as they become available.
Proportion of the net pension liability
Proportionate share of the net pension liability
Covered payroll
Proportionate share of the net pension liability as
percentage of covered payroll
Changes in Assumptions - In December 2017, the CalPERS Board of Administration adopted new mortality assumptions for plans participating in Public Employees’ Retirement Fund (PERF), the inflation assumption was reduced from 2.75 percent to 2.50 percent, and the assumptions for individual salary increases and overall payroll growth were reduced from 3.00 percent to 2.50 percent Plan fiduciary net position as a percentage of the total pension liability
52 CITY OF FOWLER
REQUIRED SUPPLEMENTARY INFORMATION
COST-SHARING MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION PLAN
SCHEDULE OF CONTRIBUTIONS
LAST 10 YEARS*
AS OF JUNE 30, 2020
2015 2016 2017 2018 2019 2020
$ 424,070 408,694 $ 453,902 $ 454,404 $ 511,142 $ 585,312 $ 424,070 408,694 453,902 454,404 511,142 585,312
$ - - $ - $ - $ - $ - $
$ 1,732,590 1,558,059 $ 1,783,798 $ 1,594,792 $ 1,691,707 $ 1,820,008 $
26.23% 24.48% 25.45% 28.49% 30.21% 32.16%
*Schedule is intended to show information as of the report date for ten years. Additional years will be displayed as they become available.
Contribution deficiency (excess)
Covered payroll
Contributions as a percentage of covered payroll
Actuarily required contribution (actuarially determined) Contributions in relation to the actuarially determined contributions
53 SUPPLEMENTARY INFORMATION
54 THIS PAGE IS LEFT BLANK INTENTIONALLY.
55 CITY OF FOWLER
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2020
Nonmajor Special Revenue Funds
The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes.
The Gas Tax Fund accounts for revenues and expenditures apportioned to the City under the Streets and Highway Code, Sections 2103, 2105, 2106, 2107, and 2107.5 of the State of California. Expenditures for administration, maintenance, and construction must be street related.
The Traffic Congestion Relief Fund accounts for revenues and expenditures apportioned to the City to improve traffic mobility and relieve congestion, connect transportation systems, and provide for better goods movement
The Local Transportation Fund – Article 3 Fund receives its funding from State Local Transportation Funds which are administered and disbursed by the Fresno Council of Governments (FCOG). 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.
The Measure C Fund receives its funding 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.
The Road Maintenance and Rehab Act (SB1) Fund accounts for revenues and expenditures apportioned to the City for the purpose of maintaining and rehabilitating public roads.
The Community Development Block Grant (CDBG) Fund is used to account separately for state revenues to assist in development activities.
Nonmajor Capital Projects Funds
The Capital Projects Funds are established to account for resources used for the acquisition and constructions of capital facilities by the City, except for those financed for enterprise funds.
The General Services Fund is used to account for developer fees provided for equipment, construction, and maintenance of general City assets.
The Law Enforcement Impact Fee Fund is used to account for developer fees provided for purchase of vehicles and equipment for the Police Department.
The Fire Impact Fee Fund is used to account for developer fees provided for purchase of vehicles and equipment for the Fire Department.
The Street Maintenance Impact Fee Fund accounts for fees charged to new development to mediate their impact on Arterial streets. This portion of the fee is for improvements to main arterial streets.
The Parks Impact Fee Fund accounts for fees charged to new development to mediate their impact on parks and recreation.
The Water Impact Fee Fund accounts for fees charged to new development to supplement the cost of new water facilities in the City.
56 CITY OF FOWLER
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2020
Nonmajor Capital Projects Funds (Continued)
The Sewer Impact Fee Fund accounts for fees charged to new development to fund 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 oversees these operations.
The Storm Drain Impact Fee Fund administers the funds collected from developers for the expansion of storm drain system facilities and improvements to aged infrastructure.
The 99/Merced Signalization Fund is used to account for the accumulation of resources for, and the repayment of, City bonds, interest and related costs.
The Streets Projects Fund is used to account for improvements to local streets and roads using grant proceeds and other sources designated by City Council for this purpose. 57 CITY OF FOWLER
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2020
Combined Combined Total
Special Capital Nonmajor
Revenue Projects Governmental
Funds Funds Funds
ASSETS
Cash and investments $ 2,898,264 1,878,524 $ 4,776,788 $ Intergovernmental receivable 121,143 61,749 182,892
Community loans receivable - 456,503 456,503
Total assets 2,396,776 $ 3,019,407 $ 5,416,183 $
LIABILITIES
Accounts payable $ 128,613 25,245 $ 153,858 $
Retainage payable 3,217 - 3,217
Due to other funds 98,570 - 98,570
Total liabilities 25,245 230,400 255,645
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 140,055 - 140,055
Total deferred inflows of resources 140,055 - 140,055
FUND BALANCES (DEFICITS)
Restricted:
Public safety - 540,569 540,569
Public works 1,425,846 1,995,306 3,421,152
Community development 805,630 - 805,630
Culture and recreation - 355,714 355,714
Unassigned (102,582) - (102,582)
Total fund balances 2,789,007 2,231,476 5,020,483
Total liabilities, deferred inflows of
resources, and fund balances 2,396,776 $ 3,019,407 $ 5,416,183 $ 58 CITY OF FOWLER
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2020
Combined Combined Total
Special Capital Nonmajor
Revenue Projects Governmental
Funds Funds Funds
REVENUES
Intergovernmental revenue 523,809 $ 195,570 $ 719,379 $ Use of money and property 22,629 713 23,342
Charges for services - 413,534 413,534
Total revenues 546,438 609,817 1,156,255
EXPENDITURES
Current:
Public works 26,739 334,273 361,012
Community development 22,520 - 22,520
Capital outlay 17,163 2,993 20,156
Total expenditures 52,252 351,436 403,688
258,381 494,186 752,567
OTHER FINANCING SOURCES (USES)
Operating transfers out (661,110) (3,322) (664,432)
Total other financing sources (uses) (661,110) (3,322) (664,432) Net change in fund balances (166,924) 255,059 88,135
Fund balances - beginning, restated 2,398,400 2,533,948 4,932,348 Fund balances - ending 2,231,476 $ 2,789,007 $ 5,020,483 $ Excess (deficiency) of revenues over
(under) expenditures
59 CITY OF FOWLER
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2020
Road Community
Traffic Local Maintenance Development Groundwater
Congestion Transportation and Rehabiliation Block Grant Water Well Recharge CID Gas Tax Relief Fund - Article 3 Measure C Act (SB1) (CDBG) Maintenance Fund Totals ASSETS
Cash and investments 35,046 $ 14,463 $ 28,669 $ 1,166,578 $ 153,983 $ 479,785 $ - $ - $ 1,878,524 $ Intergovernmental receivable - - 9,417 12,363 17,469 22,500 - - 61,749 Community loans receivable - - - - - 456,503 - - 456,503 Total assets 35,046 $ 14,463 $ 38,086 $ 1,178,941 $ 171,452 $ 958,788 $ - $ - $ 2,396,776 $
LIABILITIES
Accounts payable - $ - $ - $ 2,725 $ - $ 22,520 $ - $ - $ 25,245 $ Total liabilities - - - 2,725 - 22,520 - - 25,245
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - 9,417 - - 130,638 - - 140,055
Total deferred inflows of resources - - 9,417 - - 130,638 - - 140,055
FUND BALANCES (DEFICITS)
Restricted:
Public works 35,046 14,463 28,669 1,176,216 171,452 - - - 1,425,846 Community development - - - - - 805,630 - - 805,630
Total fund balances 35,046 14,463 28,669 1,176,216 171,452 805,630 - - 2,231,476 Total liabilities, deferred inflows of
resources, and fund balances 35,046 $ 14,463 $ 38,086 $ 1,178,941 $ 171,452 $ 958,788 $ - $ - $ 2,396,776 $ 60 CITY OF FOWLER
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 2020
Road Community
Traffic Local Maintenance Development Groundwater
Congestion Transportation and Rehabiliation Block Grant Water Well Recharge CID Gas Tax Relief Fund - Article 3 Measure C Act (SB1) (CDBG) Maintenance Fund Totals
REVENUES
Intergovernmental revenue 145,346 $ 7,425 $ - $ 256,640 $ 114,398 $ - $ - $ - $ 523,809 $ Use of money and property - - - 129 - 22,500 - - 22,629 Total revenues 145,346 7,425 - 256,769 114,398 22,500 - - 546,438
EXPENDITURES
Current:
Public works 26,739 - - - - - - - 26,739
Community development - - - - - 22,520 - - 22,520
Capital outlay - - - 2,993 - - - - 2,993
Total expenditures 26,739 - - 2,993 - 22,520 - - 52,252 7,425 118,607 - 253,776 114,398 (20) - - 494,186
OTHER FINANCING SOURCES (USES)
Operating transfers out (99,600) - - - - - (403,250) (158,260) (661,110) Total other financing sources (uses) (99,600) - - - - - (403,250) (158,260) (661,110) Net change in fund balances 19,007 7,425 - 253,776 114,398 (20) (403,250) (158,260) (166,924) Fund balances - beginning, restated 16,039 7,038 28,669 922,440 57,054 805,650 403,250 158,260 2,398,400 Fund balances - ending 35,046 $ 14,463 $ 28,669 $ 1,176,216 $ 171,452 $ 805,630 $ - $ - $ 2,231,476 $ Excess (deficiency) of revenues over (under) expenditures 61 CITY OF FOWLER
COMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECTS FUNDS
JUNE 30, 2020
Law
General Enforcement Fire Impact Streets Impact Parks Impact Water Impact Sewer Impact Storm Drain 99/Merced Streets Services Impact Fee Fee Fee Fee Fee Fee Impact Fee Signalization Projects Totals ASSETS
Cash and investments - $ 410,692 $ 129,877 $ 79,025 $ 355,714 $ 413,669 $ 1,177,355 $ 111,706 $ 220,226 $ - $ 2,898,264 $ Intergovernmental receivable - - - - - - - - - 121,143 121,143 Total assets - $ 410,692 $ 129,877 $ 79,025 $ 355,714 $ 413,669 $ 1,177,355 $ 111,706 $ 220,226 $ 121,143 $ 3,019,407 $
LIABILITIES
Accounts payable 40,081 $ - $ - $ - $ - $ 6,675 $ - $ - $ - $ 81,857 $ 128,613 $ Retainage payable - - - - - - - - - 3,217 3,217
Due to other funds 18,252 - - - - - - - - 80,318 98,570 Total liabilities 58,333 - - - - 6,675 - - - 165,392 230,400
FUND BALANCES (DEFICITS)
Restricted:
Public safety - 410,692 129,877 - - - - - - - 540,569
Public works - - - 79,025 - 406,994 1,177,355 111,706 220,226 - 1,995,306 Culture and recreation - - - - 355,714 - - - - - 355,714 Unassigned - (58,333) - - - - - - - (44,249) (102,582)
Total fund balances (58,333) 410,692 129,877 79,025 355,714 406,994 1,177,355 111,706 220,226 (44,249) 2,789,007 Total liabilities, deferred inflows of
resources, and fund balances - $ 410,692 $ 129,877 $ 79,025 $ 355,714 $ 413,669 $ 1,177,355 $ 111,706 $ 220,226 $ 121,143 $ 3,019,407 $ 62 CITY OF FOWLER
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR CAPITAL PROJECTS FUNDS
FOR THE YEAR ENDED JUNE 30, 2020
Law
General Enforcement Fire Impact Streets Impact Parks Impact Water Impact Sewer Impact Storm Drain 99/Merced Streets Services Impact Fee Fee Fee Fee Fee Fee Impact Fee Signalization Projects Totals
REVENUES
Intergovernmental revenue - $ - $ - $ - $ - $ - $ - $ - $ - $ 195,570 $ 195,570 $ Use of money and property 31 99 174 - 17 90 259 21 22 - 713 Charges for services 11,102 34,713 44,711 - 114,867 49,046 149,483 9,612 - - 413,534 Total revenues 11,133 34,812 44,885 - 114,884 49,136 149,742 9,633 22 195,570 609,817
EXPENDITURES
Current:
Public works 147,009 - - 4,103 - 6,675 - - - 176,486 334,273 Capital outlay - - - - - - - - - 17,163 17,163
Total expenditures 147,009 - - 4,103 - 6,675 - - - 193,649 351,436 34,812 (135,876) 44,885 (4,103) 114,884 42,461 149,742 9,633 22 1,921 258,381
OTHER FINANCING SOURCES (USES)
Operating transfers out - - - - - - - - - (3,322) (3,322) Total other financing sources (uses) - - - - - - - - - (3,322) (3,322) Net change in fund balances (135,876) 34,812 44,885 (4,103) 114,884 42,461 149,742 9,633 22 (1,401) 255,059 Fund balances - beginning, restated 77,543 375,880 84,992 83,128 240,830 364,533 1,027,613 102,073 220,204 (42,848) 2,533,948 Fund balances - ending (58,333) $ 410,692 $ 129,877 $ 79,025 $ 355,714 $ 406,994 $ 1,177,355 $ 111,706 $ 220,226 $ (44,249) $ 2,789,007 $ Excess (deficiency) of revenues over (under) expenditures
CITY OF FOWLER
AUDITOR’S
COMMUNICATION LETTER
AND
SINGLE AUDIT REPORTS
FOR THE YEAR ENDED JUNE 30, 2020
CITY OF FOWLER
SINGLE AUDIT REPORTS
FOR THE YEAR ENDED JUNE 30, 2020
TABLE OF CONTENTS
Page
Required Communications .................................................................................................................. 1 - 2 Independent Auditor’s Report on Internal Controls over Financial Reporting, Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ..................................................... 3 - 4 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control over Compliance Required by the Uniform Guidance .......................................... 5 - 6 Schedule of Expenditures of Federal Awards .......................................................................................... 7 Notes to the Schedule of Expenditures of Federal Awards ..................................................................... 8 Schedule of Findings and Questioned Costs ..................................................................................... 9 - 15 Summary Schedule of Prior Audit Findings .......................................................................................... 16 Corrective Action Plan .................................................................................................................... 17 - 18 901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
To the City Council of the
City of Fowler
Fowler, California
We have audited the financial statements of the City of Fowler (City), for the year ended June 30, 2020.
Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter dated October 1, 2021. Professional standards require that we communicate to you the following information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2020.
We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Accounting estimates are used in determining the depreciable lives and methods used for capital assets, compensated absences, and funding progress of CalPERS pension liability. We evaluated the key factors and assumptions used to develop these estimates in determining that they are reasonable in relation to the financial statements taken as a whole.
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were the disclosures about the employee retirement plan disclosed in Note 10 to the financial statements.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. We did not identify any significant audit adjustments.
2 Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated June 30, 2022.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings and Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
June 30, 2022
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT ON INTERNAL
CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the City Council of the
City of Fowler
Fowler, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Fowler, California (the City), as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated June 30, 2022.
Internal Controls Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for determining audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal controls that we consider to be material weaknesses and significant deficiencies.
A deficiency in internal controls exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal controls, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented or detected and corrected on a timely basis. We consider the deficiency described in the accompanying schedule of findings and questioned costs identified as items 2020-002, 2020-003, 2020-004, 2020-005, 2020-006 to be material weaknesses. 4 A significant deficiency is a deficiency, or a combination of deficiencies, in internal controls that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies described in the accompanying schedule of findings identified as items 2020-001 to be a significant deficiency.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
City’s Response to Findings
The City’s responses to the findings identified in our audit are described in the Corrective Action Plan.
The City’s responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion in it.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Bryant L. Jolley, CPA
June 30, 2022
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY THE UNIFORM GUIDANCE
To the City Council
City of Fowler
Fowler, California
Report on Compliance for Each Major Federal Program
We have audited the City of Fowler, California’s (the “City”) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2020. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the City’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the City’s compliance.
Opinion on Each Major Federal Program
In our opinion, the City, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2020.
6 Report on Internal Control over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the City’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Bryant Jolley, CPA
June 30, 2022
7 CITY OF FOWLER
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2020
Fe de ral Pass-Through
CFDA Grantor's Fe de ral
Number Number Expe nditure s
U.S. DEPARTMENT OF AGRICULTURE
Community Facilities Loans and Grants Cluster:
Community Facilities Loans and Grants 10.766 N/A $ 954,266 Total U.S. De partme nt of Agriculture 954,266
U.S. DEPARTM ENT OF HOUSING AND URB AN DEVELOPM ENT
Passe d through County of Fre sno:
Entitlement Grants Cluster:
Community Development Block Grants/Special Purpose Grants/ Insular Areas 14.225 CDBG-19231 22,500
Total U.S. De partme nt of Housing and Urban De ve lopme nt 22,500 U.S. DEPARTMENT OF TRANSPORTATION
Passe d through California De partme nt of Transportation:
Highway Planning and Construction Cluster:
Highway Planning and Construction 20.205 CML 5173 (025) 240 Highway Planning and Construction 20.205 STPL 5173 (028) 22,376 Highway Planning and Construction 20.205 CML 5173 (030) 700 Highway Planning and Construction 20.205 ATPL 5173 (031) 76,345 Highway Planning and Construction 20.205 STPL 5173 (033) 28,831 Highway Planning and Construction 20.205 CML 5173 (034) 10,559 Highway Planning and Construction 20.205 STPL 5173 (035) 24,465 Highway Planning and Construction 20.205 STPL 5173 (036) 32,994 Total U.S. De partme nt of Transportation 196,510
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 1,173,276
Fe de ral Grantor/Pass-Through Grantor/Program Title
8 CITY OF FOWLER
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2020
GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Fowler, California (the City). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule.
The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the City’s basic financial statements.
RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the City’s basic financial statements.
INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
9 CITY OF FOWLER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2020
A. Summary of Auditor’s Results
Financial Statements
Type of auditor’s report issued: Unmodified
Internal control over financial reporting:
Material weaknesses identified? Yes No
Significant deficiencies identified that are
not considered to be material weaknesses? Yes None reported Non-compliance material to financial
statements noted? Yes No
Federal Awards
Internal control over major programs:
Material weaknesses identified? Yes No
Significant deficiencies identified that are
not considered to be material weaknesses? Yes None reported Type of auditor’s report issued on compliance for
major programs: Unmodified
Any audit findings disclosed that are required to
be reported in accordance with 2 CFR
200.516(a)? Yes No
Identification of Major Programs
CFDA Number Name of Federal Program or Cluster
10.766 Community Facilities Loans and Grants
Dollar threshold used to distinguish between
Type A and Type B programs: $750,000
Auditee qualified as low-risk auditee? Yes No
10 CITY OF FOWLER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2020
B. Findings – Financial Statements Audit
Finding 2020-001 Internal Controls – Water Consumer Deposits (Significant Deficiency) Condition: During our audit of the water consumer deposits collected by the City from residential and commercial consumers we noted that while the City hired a CPA consultant firm to review the balance and record adjustments as considered necessary according to the City's Ordinance, this exercise was done in arrears during the FY 2020-21 rather than on a routine basis during FY 2019-20.
Criteria: Accounting principles generally accepted in the United States of America require internal controls which generate relevant and quality data to support the City's financial information reporting.
Per City Ordinance, "A guarantee deposit with the Water Department made by a consumer who owns the property receiving services and whose account has not been in arrears at any time during the first year of such deposit shall be returned after the expiration of said year. If the service is discontinued in less than one year, the deposit will be returned provided all outstanding bills against the consumer for water services have been paid. Any deposit uncalled for or returned within five (5) year after the date the deposit was made will become the property of, and be retained by, the Water Department. Deposits of renters will be retained until water services are discontinued." Cause: The City likely did not have timely and accurate financial information on hand related to the water consumer deposits balance for residential and commercial customers during FY 2019-20, this can cause the decision-making process of the City to be faulty.
Effect: Expenditures and/or expenses may be materially overstated or understated throughout the City’s accounting records, adversely affecting the fund balance and/or net position in several funds.
Recommendations: We recommend City staff administer water deposits accordingly to City ordinance, management ensure the balance is routinely reviewed for accuracy and a proper audit trail is maintained on file as evidence to support the balance on the books.
Status: Repeat finding from prior year.
11 CITY OF FOWLER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2020
Finding 2020-002 Internal Controls - Water Consumer Overpayments and Accounts Receivable (Material Weakness)
Condition: During our audit of the payments received by the City for water service from residential and commercial consumers we noted that while the City hired a CPA consultant firm to review the water overpayments liability balance and the accounts receivable balance and record adjustments as considered necessary, this exercise was done in arrears during the FY 2020-21 rather than on a routine basis during FY 2019-20. The consultant firm also found it was not possible to acquire a proper listing of the balances by consumer as the cutoff timeline for generating reports from the financial information system was missed.
Criteria: Accounting principles generally accepted in the United States of America require internal controls which generate relevant and quality data to support the City's financial information reporting.
Cause: The City management was not available to implement a proper review and reconciliation exercise of the balances on a routine basis.
Effect: The City likely did not have timely financial information on hand related to the water overpayments and accounts receivable balances for residential and commercial consumers during FY 2019-20; this can cause the decisionmaking process of the City to be faulty.
Recommendation: We recommend City management ensure that balances are routinely reviewed for accuracy and that a proper audit trail is maintained on file as evidence to support the balance on the books.
Status: Repeat finding from prior year.
Finding 2020-003 Internal Controls- Closing Books (Material Weakness) Condition: While conducting our audit, we noted the City did not close its books on a timely basis. We also noted a high volume of transaction recorded through the adjusting journal entries process rather than the usual recording processes.
Soon after the resignation of the finance director working for the City during FY 2018-19, the City hired a CPA consultant firm to assist with the close of the books. The CPA consultant firm prepared almost 100 adjusting entries and commented on a general lack of internal controls and procedures in the financial transaction recording process at the City. In addition, we prepared several audit adjustments related to proper cutoff balances for accounts receivable, revenues, accounts payable and expenditures. 12 CITY OF FOWLER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2020
Finding 2020-003 Internal Controls- Closing Books (Material Weakness) continued Criteria: Accounting principles generally accepted in the United State of America require adequate internal controls to ensure accounting transactions are properly recorded on the books.
Cause: While City management seemed to have made efforts during FY 2019-20 to implement better internal control processes to safeguard the City's assets and properly record financial transactions at the City with retaining better audit trails; the process of implementation seemed inconsistent, at times incomplete and with accounting errors.
Effect: When a proper and timely closing process is not performed, City staff and constituents may be relying on faulty and incomplete financial data in making real time decisions or external reporting. This can lead to a potential material errors in financial presentation at the city, and cause delays in proper cutoff at year end and a delay the City's annual audit report issued.
Recommendations: We recommend the City management continue to work on improving the closing process and internal control processes in accounting of City's financial transactions.
Status: Repeat finding from prior year.
Finding 2020-004 Internal Controls - Cash (Material Weakness) Condition: While auditing the City's cash balances, we noted bank reconciliations were prepared by the CPA firm consultant hired by the City during FY 2020-21 rather than on a periodic basis during FY 2019-20. We also noted the CPA Firm consultant made large adjustments to the books due to financial transactions observed on the bank statements but not recorded on the books, transactions recorded with errors or duplications on the books, and transactions recorded with timing lags on the books.
Criteria: Accounting principles generally accepted in the United States of America require internal controls to safeguard and preserve assets, protect against improper fund disbursement, and to ensure transactions are properly recorded.
Cause: The City management was not available or lacked the technical proficiency to implement proper review and reconciliation of the cash balances on a routine basis.
13 CITY OF FOWLER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2020
Finding 2020-004 Internal Controls - Cash (Material Weakness) continued Effect: The City operated during the FY 2019-20 with cash balances which were inaccurate and if relied on could have caused the decision-making process at the City to be relying on inaccurate financial balances. The lack of periodic review and reconciliations of cash balances is likely to increase the opportunities for misappropriations and or misuse of City's cash.
Recommendation: We recommend the City management ensure to implement an appropriate process for the review and reconciliation of cash balances on a periodic basis with internal controls to ensure the safeguard of the asset.
Status: Repeat finding from prior year
Finding 2020-005 Internal Controls – Expenditures and Credit Cards (Material Weakness) Condition: During our audit of a sample of cash disbursements including disbursements through credit cards issued by the City to staff we noted the following items of concern:
1. The City's policy is to have a credit card use agreement signed by each employee issued a credit card; we noted not every employee issued a credit card had a signed credit card agreement on file for the credit card. The documentation on credit cards being issued with the credit card use agreement was unclear, incomplete or outdated at times and overall a complete and current list of credit card holders and agreements was not on file for proper tracking and accountability.
2. An audit trail of payment authorization on the credit card balance was lacking on some instances; even though a copy of the warrant was kept on file in some cases the warrant was issued prior to approval signatures.
3. City Manager’s charges were not reviewed and approved.
4. We noted payment on a credit card balance was paid through automatic withdrawal from the City's bank account without proper internal control procedures for preapproval of disbursement.
5. We noted expenses paid through credit card being posted to the books in an untimely basis.
Criteria: Accounting principles generally accepted in the United States of America require internal controls to safeguard and preserve assets, protect against improper fund disbursement, and to ensure transactions are properly recorded. 14 CITY OF FOWLER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2020
Finding 2020-005 Internal Controls – Expenditures and Credit Cards (Material Weakness) Continued
Cause: The City management seems to have had a difficult time implementing a proper internal control process over cash disbursements of the City.
Effect: The above issues are the result of breaks on internal controls over cash disbursements and the use of credit cards. This can result in improper fund disbursement and misuse of credit cards issued by the City.
Recommendations: We recommend the City implement an appropriate process for the authorization of cash disbursements with proper audit trail documentation on file as well as implement its Credit Card Use Policy properly.
Status: Repeat finding from prior year.
Finding 2020-006 Internal Controls - Building Permit and Impact Fees (Material Weakness) Condition: During our audit, we selected a sample of building permits and performed procedures to review supporting documentation for the proper implementation of safeguarding and recording procedures over billing, collection and recording of the receipts. We noted the following weaknesses in internal controls:
We noticed a handful of the building permits in our sample did not have the signed copy of the building permit application on file. We viewed an unsigned copy printed from the City's tracking software during our audit.
For the sample of building permit receipts collected by the City during the year contemporaneous documentation for calculations and itemizations completed by the building official for assessment of fees like grading permit fees, electrical permit fees, mechanical permit fees and plumbing permit fees was not available for audit in considering whether the fees were assessed according to City policy. The building official in the past audit indicated he used a building permit software in calculating the fees for building permits at the time of billing the customer, however, documentation on these calculations was not kept on file. Through verbal recalculations provided by the building official it seemed assessment of fees had been completed based on adopted City policy. In addition, the building official seemed to be the only staff responsible for assessment of fees without a level of review and oversight over his work in this area.
15 CITY OF FOWLER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2020
Finding 2020-006 Internal Controls - Building Permit and Impact Fees (Material Weakness) continued
Criteria: Accounting principles generally accepted in the United States of America require internal controls to safeguard and preserve assets, and to ensure transactions are properly recorded.
Cause: The City seems to have struggled with the accountability aspect in the building department as well as the communication and record retention in this department. The finance department expressed implementing efforts to better the process during FY 2019-20 however, it seems the implementation was not addressed as planned. The building official during FY 2019-20 is no longer employed by the City, this may have also led to the lack of signed building permit applications or the misplacement of them.
Effect: The lack of proper documentation for fees assessed and the lack of review and oversight over the building officials' duties is a weakness in internal controls which can lead to the City's assessment of fees to be considered questionable and open to conflict with the City's citizen's trust in the appropriateness of the City's procedures and policies when assessing fees.
Recommendations: We recommend the following: the City retains signed building permit applications on file for accountability and support of building and impact fees assessed on each build permit issued; the City implement an audit trail that includes documentation of calculations and itemizations prepared to arrive at all fees assessed when issuing building permit fees and we recommend a process of review and oversight over the building officials work of fees assessment is implemented to help identify any possible omissions or errors in the assessment of fees and ensure assessment of fees is according to City adopted policies.
Status: Repeat finding from prior year.
C. Findings and Questioned Costs – Major Federal Award Programs Audit No findings and questioned costs for Federal Awards, which includes audit findings and defined in section 200.516 of the Uniform Guidance.
16 CITY OF FOWLER
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30, 2020
Finding 2019-001: Internal Controls - Water Consumer Deposits – Not Implemented.
See current year Finding 2020-001
Finding 2019-002: Internal Controls - Water Consumer Overpayments and Accounts Receivable – Not Implemented. See current year Finding 2020-002.
Finding 2019-003: Internal Controls - Closing Books – Not Implemented.
See current year Finding 2020-003
Finding 2019-004: Internal Controls - Cash – Not Implemented.
See current year Finding 2020-004.
Finding 2019-005: Internal Controls - Expenditures and Credit Cards – Not Implemented.
See current year Finding 2020-005.
Finding 2019-006: Internal Controls - Building Permit and Impact Fees – Not Implemented.
See current year Finding 2020-006.
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 5-Bii
REPORT TO THE CITY COUNCIL
August 2, 2022
FROM MARGARITA MORENO, Finance Director
SUBJECT
Actions pertaining to Coronavirus State and Local Fiscal Recovery funds under the American Rescue Plan Act of 2021
1) APPROVE Resolution No. 2581 amending the 2022-2023 Adopted Budget to reflect Coronavirus State and Local Fiscal Recovery funds received under the American Rescue Plan Act (ARPA) in the amount of $812,156 and allocate those funds for various expenditures.
2) APPROVE Resolution No. 2582 authorizing an additional one-time premium of $3,000 payment to eligible city employees performing essential work, who have been and continue to be relied upon to maintain continuity of city operations.
RECOMMENDATION
Staff recommend the City Council approve a resolution amending the 2022-2023 Adopted Budget to reflect Coronavirus State and Local Fiscal Recovery funds received under the American Rescue Plan Act (ARPA) in the amount of $812,156 and allocate those funds for various expenditures; and approve a resolution authorizing an additional one-time premium of $3,000 payment to eligible city employees performing essential work, who have been and continue to be relied upon to maintain continuity of city operations.
BACKGROUND
Actions pertaining to Coronavirus State and Local Fiscal Recovery funds August 2, 2022
As described in the staff report on August 17, 2021, the ARPA authorizes more than $1.9 trillion in relief funds to address the continued impact of the COVID-19 pandemic. A portion of these funds provides $350 billion in emergency funding for state, local, territorial, and Tribal governments. The City of Fowler’s portion of these funds amount to a total of $1,624,012 in two equal tranches in July 2021 and July 2022. The first tranche of $812,156 was received and the second tranche received on July 21, 2022.
ARPA Funds provide flexibility for each government to meet local needs—including support for households, small businesses, impacted industries, essential workers, and the communities hardest hit by the crisis. These funds can also be used to make necessary investments in water, sewer, and broadband infrastructure.
The U.S. Department of the Treasury has published an Interim Final Rule (IFR) that implements the provisions of this program. Staff have reviewed the document, conferred with staff in surrounding cities, and reviewed existing budget/project priorities to develop a proposed plan for the second tranche of Fowler’s Local Fiscal Recovery Funds, detailed below.
Allocation Recommendation
Staff recommend the Second tranche of $812,156 ARPA funds be allocated as follows and discussed in more detail below:
1. $111,000 One-time premium pay to eligible City employees
2. $ 55,000 Price Paige & Company audit support
3. $ 25,000 City Hall electronic access control system
4. $283,000 Water Tower Rehabilitation
5. $ 40,000 Website Update and Visual Identity
6. $ 75,000 Downtown Streetscape Plan and Conceptual Design (Phase)
7. $223,156 Reserve
One-time premium pay to eligible City employees - $111,000 Staff recommend one-time premium payment to eligible City employees. The Previous approval of premium pay for the Employees was for the period up to March 1, 2021. This proposed second payment covers those who worked in an active employment status at least one day between March 2, 2021 to June 30, 2022 during the emergency, and who are in an active employment status on August 2, 2022 would be eligible for the premium pay as follows.
• Eligible full-time employees would receive a one-time non-pensionable payment of $3,000. • Eligible part-time employees would receive a prorated one-time payment based on their number of hours worked during fiscal year 2021-22.
Throughout the pandemic, City services remained in operation, even with public facilities and staff offices closed, or partially closed, to the public. The premium pay is in recognition of the organizationwide commitment, sacrifice, and universal risk of exposure that employees worked through in a highly uncertain time.
If approved, Finance staff will issue the premium pay to eligible City employees immediately.
Actions pertaining to Coronavirus State and Local Fiscal Recovery funds August 2, 2022
Price Paige & Company audit support services - $55,000
Staff recommend to engage with Price Paige & Company to assist the City for the fiscal year end audit reporting for the 2021-2022. The engagement will include the 21-22 financial statements, the assistance in the annual reporting for financial transactions, and serve as liaison with the City’s external auditors. The continued support will ensure that the audits will be completed in a timely manner.
If approved, Staff will bring forward an agreement with Price Paige & Company to a subsequent City Council meeting on August 16, 2022.
City Hall electronic access control system - $25,000
Staff recommend replacement of the antiquated City Hall perimeter door hardware with an electronic access control system. The system will replace door hardware, install access card readers, enhance security, and allow for electronic management.
If approved, Staff will bring forward an agreement for purchase and install of the system at a subsequent City Council meeting.
Water Tower Rehabilitation - $283,000
Staff recommend a rehabilitation of the City’s iconic water tower. The scope will include two phases:
first, a structural analysis of water tower; second, repainting or wrapping the water tower with updated branding, and up lighting. Prior to any aesthetic changes, Council will be engaged in the design process.
If approved, Staff will solicit proposals from qualified firms, and bring forward an agreement at a subsequent City Council meeting.
Website Update and Visual Identity - $40,000
Staff recommend upgrade of the City’s website and engaging with a consulting firm to provide feedback and recommendations on an updated visual identity (branding) for the City.
If approved, Staff would bring forward an agreement with CivicPlus for the website update, and solicit an RFP for firms to provide an analysis and recommendations for an updated visual identity. Council will be consulted at various times during these initiatives.
Downtown Streetscape Plan and Conceptual Design (Phase I) - $75,000 Staff solicited an RFP for a Downtown Streetscape Plan and Conceptual design. Firms have been interviewed and Staff are currently in discussions with the finalist. The Phase I scope of work will prepare Staff to submit a highly competitive Measure C TOD grant application in early 2023.
If approved, Staff will bring forward agreement at a subsequent City Council meeting.
Actions pertaining to Coronavirus State and Local Fiscal Recovery funds August 2, 2022
Reserve - $223,156
Staff recommend the remaining ARPA funds remain held in reserve at this time.
Timeline & Reporting for Use of ARPA Funds
U.S. Treasury regulations permit funds to be used to cover costs incurred beginning on March 3, 2021.
All funds must be obligated to their specific use by December 31, 2024 and fully expended by December 31, 2026.
Nonentitlement units of local government (such as Fowler) are required to submit annual project and expenditure reports until the end of the award period on December 31, 2026.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
FISCAL IMPACT
The appropriation of ARPA Funds will not adversely impact existing City funds, operations, or budgeted programs and projects. ARPA Funds will have a significant positive effect in improving the City’s water meter system, outdated audio-visual system in council chambers, and retention of committed and qualified City staff who have diligently served the community during the COVID-19 pandemic.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Resolution No. 2581
- Resolution No. 2582
RESOLUTION NO. 2581
A RESOLUTION OF THE COUNCIL OF THE CITY OF FOWLER
APPROVING AND ADOPTING THE BUDGET AMENDMENT FOR THE AMERICAN RESCUE PLAN ACT (ARPA) FUND FOR FISCAL YEAR 2022/2023
WHEREAS, the FY 2022/2023 Annual Budget reflects the City of Fowler’s ongoing commitment to providing core services; and
WHEREAS, the FY 2022/2023 Annual Budget was approved by the City Council on June 7, 2022, by Resolution 2563, and any subsequent amendments must be approved by Resolution; and
WHEREAS, the budget amendment request attached hereto specifies the details of the proposed ARPA Fund budget amendment.
NOW, THEREFORE, BE IT RESOLVED, the Fowler City Council hereby resolves that the FY 2022/2023 budget be amended to reflect ARPA Fund revenues and appropriations as described in the attachment hereto.
PASSED, APPROVED AND ADOPTED this 2nd day of August 2022, at a regular meeting of the Fowler City Council by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Mark Rodriquez, Mayor Pro-Tem
ATTEST:
____________________________
Angela Vasquez, Deputy City Clerk
Requested by: Margarita Moreno Budget Amounts
Account Numbers: Fund Name Description Increase Decrease Revenues:
212.3650 American Rescue Plan Act (ARPA) funding $812,156 Appropriations:
Salary FT-Employee stipend
Part-time Employee stipend
Tax & Allow-Employee stipend
Price Paige & Company audit support
City Hall electronic access control system
Water Tower Rehabilitation
Website Update and Visual Identity
Downtown Streetscape Plan and Conceptual Design (Phase) $ 98,000
$ 4,100
$ 8,900
$ 55,000
$ 25,000
$ 283,000
$ 40,000
$ 75,000
212.5010
212.5020
212.5081
212.5220
212.5710
212.5710
212.5710
212.5710
Reason(s) for Budget Amendment:
To align the expenses and revenues to the first quarter of FY 2022/2023 budget, staff is requesting budget amendments to the following funds:
• To estimate revenues received for the second half of ARPA funding received on July 21, 2022. • To appropriate a one-time premium pay to city employees, professional audit support, city hall electronic key system, water tower improvements, website update and visual identity, and downtown streetscape plan.
Department Director ________________________________ Date __________________ Approval Required Budget Amendment:
Finance Director __________________________ Date __________________ Signature
City Manager ___________________________________ Date __________________ Signature
City Council: Approved Resolution #_______ Denied Date _______________
REQUEST FOR BUDGET AMENDMENT
Resolution 2581
RESOLUTION NO. 2582
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FOWLER AUTHORIZING AN
ADDITIONAL ONE-TIME PREMIUM PAYMENT TO ELIGIBLE CITY EMPLOYEES
PERFORMING ESSENTIAL WORK, WHO HAVE BEEN AND CONTINUE TO BE RELIED UPON TO MAINTAIN CONTINUITY OF CITY OPERATIONS DURING THE COVID-19
PUBLIC HEALTH EMERGENCY
WHEREAS, the American Rescue Plan Act of 2021 (ARPA) appropriated Coronavirus State and Local Fiscal Recovery Funds for allocation by the U.S. Department of the Treasury to states, counties, metropolitan cities, and small cities with populations under 50,000 (referred to as non-entitlement units of local government); and
WHEREAS, the City of Fowler shall receive $1,624,312 total over two equal payments in July 2021 and July 2022; and
WHEREAS, the U.S. Department of Treasury Final Interim Final Rule, 31 CFR Part 3 states, “Since the start of the COVID-19 public health emergency in January 2020, essential workers have put their physical wellbeing at risk to meet the daily needs of their communities and to provide care for others.” And “During the public health emergency, employers’ policies on COVID-19-related hazard pay have varied widely, with many essential workers not yet compensated for the heightened risks they have faced and continue to face.” And “The Fiscal Recovery Funds will help respond to the needs of essential workers by allowing recipients to renumerate essential workers for the elevated health risks they have faced and continue to face during the public health emergency.”; and
WHEREAS, the Local Fiscal Recovery Funds may be used, subject to certain restrictions, to provide premium pay to eligible workers that have, and continue to, perform essential work serving the City of Fowler during the COVID-19 public health emergency.
WHEREAS, on March 17, 2020, the City Council approved Resolution No. 2461 “A Resolution of the City Council of the City of Fowler Proclaiming the Existence or Threatened Existence of a Local Emergency (COVID-19)”, declared all employees of the City to be Disaster Service Workers, and that City employees who are not ill, who are found to be fulfilling essential services and for which work is available, will be required to work at the City or by telework; and WHEREAS, unless specifically prohibited by State or Local public health order or Executive Order, substantially all City services remained in full operation, city employees continued to work and services were still being provided to the residents with appropriate safety and mitigation measures in place; and
WHEREAS, in recognition of the organization-wide commitment, sacrifice and universal risk of exposure that management, non-management employees and part-time worked through in a highly uncertain time, the City Council wishes to utilize a portion of Local Fiscal Recovery Funds to provide a one-time premium payment to all eligible City employees, subject to the parameters set forth in this resolution, and not to exceed a total of $111,000; and NOW, THEREFORE, BE IT RESOLVED THAT the City Council of the City of Fowler authorizes the use of ARPA Local Fiscal Recovery Funds to make a one-time non-pensionable payment on the first regular payroll following adoption of this Resolution, to eligible City employees performing essential work, who have been and continue to be relied upon to maintain continuity of City operations, as follows:
1. Eligible City employees shall be defined as working in an active status during the measurement period of March 2, 2021 thru June 30, 2022, and must be in an active employment status with the City of Fowler as of August 2, 2022.
2. Premium pay for eligible full-time employees who worked in active status for the full measurement period shall receive a one-time payment of $3,000, and shall be nonpensionable. Eligible full-time employees hired during the measurement period shall have their payment adjusted for length of service if they were not serving in a part-time capacity immediately prior to appointment to a full-time position.
3. Premium pay for eligible part-time employees shall be a one-time payment prorated based on their number of hours worked during the measurement period.
This foregoing resolution is hereby adopted this 2nd day of August 2022, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT: APPROVED:
____________________________
Mark Rodriquez, Mayor Pro-Tem
ATTEST:
____________________________________
Angela Vazquez, Deputy City Clerk
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 5-Ci
REPORT TO THE CITY COUNCIL
August 2, 2022
FROM THOMAS W. GAFFERY IV, Community & Economic Development Director
SUBJECT
INTRODUCTION of an Ordinance amending Title 4, Chapter 4, Article 2 of the Fowler Municipal Code regarding the parking of vehicles, towing of parked vehicles, and parking citations; and the repeal of Title 4, Chapter 4, Article 5 regarding trains
RECOMMENDATION
Staff recommend the City Council hear the introduction of an Ordinance amending Title 4, Chapter 4, Article 2 of the Fowler Municipal code regarding the parking of vehicles, towing of parked vehicles, and parking citations; and the repeal of Title 4, Chapter 4, Article 5 regarding trains.
BACKGROUND
A text amendment to the current sections of the Fowler Municipal Code related to parking is necessary for clarity, simplicity, and the removal of outdated and no longer relevant portions of the Code. Due to the scale of the revisions, staff plan to bring forward additional text amendments at a later date.
The proposed text amendment includes:
• Clarification on red, yellow, white, and green curb markings • Clarification and simplification of loading zone regulations • Removal of outdated sections regarding parking on 6th Street, 8th Street, and Manning Avenue • Simplification of regulations regarding vehicles parked for purposes of sale • Addition of a regulation that vehicles be parked in the direction of travel and no more than eighteen inches from the curb
Introduction of an Ordinance regarding the parking, towing, and citation of vehicles, and trains August 2, 2022
• Addition of regulations for City-owned off-street facilities • Addition of a regulation that vehicles park within a parking space, where designated • Addition of a regulation for on-street parking of City-owned vehicles • Addition of a regulation allowing for the creation of “No Stopping Tow-Away” zones to reduce the amount of red curb areas needed and provide flexibility for managing parking in busy areas such as commercial zones and areas where commercial, industrial, and residential zones are adjacent.
• Addition of a regulation clarifying that penalties shall be assessed via parking citations pursuant to California Vehicle Code and that fines shall be set by Council Resolution • Removal of sections regarding trains that do not fall within the authority of the City In addition, Staff cannot locate a resolution adopting the parking fines, which have been in place for at least 2004. After adoption of this ordinance, staff will bring forward a resolution adopting the parking fines.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
FISCAL IMPACT
Staff do not anticipate any fiscal impact due to this ordinance.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Ordinance 2022-05
ORDINANCE 2022-05
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FOWLER AMENDING TITLE 4, CHAPTER 4, ARTICLE 2 OF THE FOWLER MUNICIPAL CODE
REGARDING THE PARKING OF VEHICLES, TOWING OF PARKED VEHICLES, AND PARKING CITATIONS; AND THE REPEAL OF TITLE 4, CHAPTER 4, ARTICLE 5 REGARDING TRAINS
WHEREAS, regulating on-street parking is essential for the safety of the community; and WHEREAS, sufficient on-street parking is a key to creating a vibrant downtown; and WHEREAS, illegally parked vehicles, abandoned, and inoperable vehicles are a detriment to the community; and
WHEREAS, the current ordinance regulating on-street parking is incomplete and confusing.
THE CITY COUNCIL OF THE CITY OF FOWLER DOES ORDAIN AS FOLLOWS:
SECTION 1: Title 4, Chapter 4, Article 2 of the Fowler Municipal Code is hereby amended to read:
4-4.201 - Curb markings.
(a) Placement—Authority. The City Superintendent City Manager or designee is hereby authorized, subject to the approval of the Chief of Police, to place and, when required by the provisions of this article, shall place, the following curb markings or signage to indicate parking or standing regulations, and such curb markings shall have the following meanings:
(1) Red shall mean no stopping, standing, or parking at any time, except as permitted by the provisions of the California Vehicle Code of the State. (2) Yellow shall mean no stopping, standing, or parking at any time between 7:00 a.m. and 6:00 p.m. on any day, except Sundays and City-observed
holidays, for any purpose other than the loading or unloading of passengers or materials; provided, however, the loading or unloading of passengers and personal baggage shall not consume more than three (3) minutes, and the loading or unloading of materials shall not consume more than thirty (30) minutes comply with the provisions of section 4-4.202 of this Code. (3) White shall mean no stopping, standing, or parking for any purpose other than the loading or unloading of passengers and personal baggage which shall not exceed three (3) minutes, and such restriction shall apply between 7:00 a.m. and 6:00 p.m. on any day, except Sundays and holidays, and except when such zone is indicated by signage or paint in front of the Justice Court or the City Hall and is designated as reserved parking for designated official vehicles.
(4) Green shall mean no standing or parking for longer than thirty (30) fifteen (15) minutes, unless signs are posted otherwise, at any time between 7 9:00 a.m. and 6:00 p.m. on any day, except Sundays and holidays. The City Manager City or designee shall keep an official list of all time limited parking zones.
(b) Obedience. When the City Superintendent has caused curb markings to be placed, as set forth in this section, no person shall stop, stand, or park a vehicle adjacent to any such legible curb marking in violation to any of the provisions of this article. 4-4.202 - Loading and unloading.
(a) The permission granted by the provisions of this article to stop or stand a vehicle for the purposes of loading or unloading materials shall apply only to commercial vehicles and shall not extend beyond the time necessary therefor, and in no event for more than twenty (20) thirty (30) minutes or so long as is necessary to accommodate the loading and unloading of materials.
(b) The loading or unloading of materials shall apply only to commercial deliveries and to the delivery or pickup of express and parcel post packages and United States mail.
(c) The permission granted by the provisions of this article to stop or park a vehicle for the purposes of loading or unloading passengers shall include the loading or unloading of personal baggage and shall not extend beyond the time necessary therefor, and in no event for more than three (3) minutes.
(d) Within the total time limits set forth in this section, the provisions of this section shall be enforced so as to accommodate necessary and reasonable loading or unloading but without permitting abuses of the privileges granted.
(b) Loading zones shall be indicated by signage at least 150-feet apart or yellow paint upon the top and face of curbs and “LOADING ZONE” stenciled in black letters.
(c) Passenger loading zones shall be indicated by signage at least 150- feet apart or yellow paint upon the top and face of curbs and “PASSENGER LOADING ZONE” stenciled in black letters.
4-4.207 - Parking on Sixth Street.
Repealed in its entirety. It is unlawful for any person to park any vehicle upon that portion of the east side of Sixth Street fronting upon Lots 22, 23, 24, and 25 of Block 34 of the Townsite of Fowler for a period longer than fifteen (15) consecutive minutes. 4-4.208 - Parking on Eighth Street.
Repealed in its entirety. It is unlawful for any person to park any vehicle on the east curb of Eighth Street.
4-4.211 - Parking on Manning Avenue.
Repealed in its entirety.
(a) It is unlawful for any person to park any vehicle along either the north or south side of Manning Avenue.
(b) The designated area shall be marked or posted as provided by law. 4-4.213 - Prohibition of parking vehicles for purposes of sale (including for hire or rent).
(a) No person shall park a vehicle on a public or private an off-street parking lot for more than one hour, or on any public or private property, for the purpose of displaying such vehicle for sale, unless the property is zoned entitled by the City
for such purpose and the person is duly licensed to transact such business at that location.
(b) Subsection (a) shall not prohibit any person from parking a vehicle owned by that person on a public street for the purpose of displaying the vehicle for sale, except in the following areas:
(1) Along either the north or south curb of Merced Street between Sumner Avenue and Adams Avenue;
(2) Along either the east or west curbs of 5th, 6th, 7th, 8th, 9th and 10th Streets between Toulumne and Main Streets;
(3) Along either the north or south curb of Sumner Avenue between Merced Street and Sunnyside Avenue.
(c) Subsections (a) and (b) shall not prohibit any person from parking a vehicle on private residential property belonging to or occupied by the owner of the vehicle, nor on the public street immediately adjacent to said private residential property, for the purpose of displaying the vehicle for sale.
(d) The parking of any vehicle with a sign or other advertising device indicating the vehicle is for sale when the vehicle is parked within the same block or public or private property as two (2) or more other vehicles marked for sale, shall constitute prima facie evidence that such vehicle was parked or placed for the purpose of displaying same for sale.
(e) Any person parking a vehicle for sale in accordance with this section must also comply with the remaining provisions of Chapter 4 of Title 4 of the Fowler Municipal Code.
(b) Violations and Penalties. Any person violating any of the provisions of this article shall be subject to the penalty provisions in Chapter 2 of Title 1 and Chapter 8 of Title 1 of the Fowler Municipal Code. Each separate date, or any portion thereof, during which any violation of this article occurs or continues shall be deemed to constitute a separate offense and shall be punishable as provided in this section. 4-4.214 Parking parallel with the curb.
(a) Except as provided otherwise no vehicle shall stand or park in a roadway other than parallel with the edge of the roadway headed in the direction of traffic and with the wheels of the vehicle within eighteen inches of the curb line or edge of the roadway, except on any street or portions of a street where signs or pavement markings are in place indicating diagonal parking.
4-4.215 Parking in City-owned off-street facilities.
The City Manager or designee shall install signs and markings on City-owned or operated parking facilities designating the method, location, and position in which vehicles shall park. No person shall park any vehicle inconsistent with such signs and markings. 4-4.216 Parking space markings.
The City Manager or designee is authorized to install and maintain parking space markings to indicate parking spaces adjacent to curbs where parking is permitted. When such parking space markings are placed on the street, subject to other and more restrictive limitations, no vehicle shall be stop, stand, or park other than within a single space unless the size or shape of such vehicle makes compliance impossible.
4-4.217 Official vehicle zones.
The City Manager or designee is authorized to install and maintain Official Vehicle Zones.
No vehicle shall stop, stand or park in any Official Vehicle Zone unless such vehicle is owned by the City of Fowler or displays a permit issued by the City Manager or designee.
Official vehicle zones shall be indicated by signage at least 150-feet apart or white paint upon the top and face of curbs and “OFFICIAL VEHICLE ZONE” stenciled in black letters.
4-4.218 No Stopping tow-away zones.
The City Manager may establish "No Stopping Tow-Away" zones with stopping prohibited at all times or limited to specific hours, days, or either. Signs shall indicate the specific days and hours, if any, that stopping of vehicles is prohibited. When designated, it shall be unlawful for the operator of any vehicle to stop in any such zone. Any authorized City employee may cite or remove a vehicle from a "No Stopping Tow-Away" consistent with the California Vehicle Code. “No Stopping Tow-Away” zones shall be indicated by signage at least 150-feet apart.
4-4.219 Violations.
Unless stated otherwise, violations of this Article shall be subject to a parking citation pursuant to the California Vehicle Code at the violation amount as set by Council Resolution. Such parking citations may be issued by any peace officer or a Code Enforcement Officer, as defined by Chapter 7 of Title 1 of the Fowler Municipal Code.
SECTION 2: Title 4, Chapter 4, Article 5 of the Fowler Municipal Code is hereby repealed in its entirety.
Article 5. - Trains
4-4.501 - Speed.
For the better protection of the rights of persons traveling the streets or public ways of the City, it is unlawful for any person in charge of, having the control of, or directing the movement of any railroad engine, locomotive, car, or train to be propelled or moved along or across any street or road crossing of the City at a greater rate of speed than forty-five (45) miles per hour while such train is within the City limits. 4-4.502 - Blocking streets.
No person shall cause or permit any railway train, car, or similar vehicle on rails to stop, stand, or be operated in such a manner as to prevent the use of any street for the purposes of travel for a period of time longer than five (5) minutes; provided, however, the provisions of this section shall not apply to railway trains, cars, or similar vehicles on rails while blocking or obstructing a crossing because of an accident which requires the operator of the train, car, or similar vehicle on rails to stop at or near the scene of the accident.
SECTION 3. The City Council has determined that the Project is exempt from the California Environmental Quality Act under CEQA Guidelines Section 15061, subdivision (b)(3) (Common Sense Exemption).
SECTION 4. This Ordinance shall take effect thirty (30) days after its adoption.
SECTION 5. The City Clerk is further directed to cause this ordinance or a summary of this ordinance to be published once in a newspaper of general circulation published and circulated within the City of Fowler, within fifteen (15) days after its adoption. If a summary of the ordinance is published, then the City Clerk shall cause a certified copy of the full text of the proposed ordinance to be posted in the office of the City Clerk at least five (5) days prior to the City Council
meeting at which the ordinance is adopted and again after the meeting at which the ordinance is adopted. The summary shall be approved by the City Attorney.
The foregoing ordinance was introduced at a regular meeting of the City Council held on ____________________, 2022, and was adopted at a regular meeting of said Council held on ____________________, 2022, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Mark Rodriquez, Mayor Pro-Tem
ATTEST:
____________________________
Angela Vasquez, Deputy City Clerk
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 5-Cii
REPORT TO THE PLANNING COMMISSION
August 2, 2022
FROM DAWN E. MARPLE, City Planner
SUBJECT
Actions Pertaining to Planning Case Number 22-0028 the introduction of an Ordinance repealing Chapter 3, of Title 9 (“Setback Law”) of the Fowler Municipal Code, to consolidate and clarify the City’s zoning standards.
1. ADOPT a Categorical Exemption pursuant to California Environmental Quality Act (CEQA) Guidelines Section 15061, subdivision (b)(3).
2. INTRODUCTION of Ordinance No. 2022-06, repealing Chapter 3, of Title 9 of the Fowler Municipal Code to consolidate and clarify setback standards.
RECOMMENDATION
Both Staff and the Planning Commission recommend the City Council adopt a Categorical Exemption pursuant to CEQA Guidelines section 15061, subdivision (b)(3), and hear the introduction of an Ordinance repealing Chapter 3, of Title 9 of the Fowler Municipal Code, to remove conflicting zoning standards.
BACKGROUND
Chapter 5, of Title 9 of the Fowler Municipal Code, adopted in 2009, is known as the City’s Zoning Ordinance. It contains the necessary regulations to ensure that the City grows in an orderly manner.
Chapter 3, of Title 9 of the Fowler Municipal Code, adopted in 1951, is part of the Planning and Zoning Title, but contains provisions that conflict with Chapter 5, which was adopted many years later.
Chapter 3 defines a “structure” as one that includes, among other things, fences and swimming pools.
Therefore, fences and swimming could not be located within front and rear yards, respectively, which Actions Pertaining to Planning Case Number 22-0028
August 2, 2022
conflicts with both the standards within Chapter 5 and the legislative body’s later expressed intent with the adoption of Chapter 5 in 2009.
Duplicative provisions include zoning violations, variances, zone map amendments, appeals, and nonconforming structures. Repealing Chapter 3 would ensure fewer conflicts and ensure that both City staff and the public can more easily understand, interpret, apply, and implement the City’s Zoning regulations.
The table below provides a summary of each section in Chapter 3, with each corresponding section in Chapter 5.
Chapter 3
Section
Description Chapter 5 Section
9-3.01 Introduces this Chapter as the “Setback Law of the City of Fowler”
9-5.102, Short Chapter
9-3.02 Allows for the adoption of a “precise plan” that limits where buildings and other improvements can be
located.
Article 3, Establishment of Zoning
Districts
9-3.03 Intention of Setback Law 9-5.101, Purpose
9-3.04 Defines terms used in Chapter 3. Defines “building” as including fences and swimming pools.
Article 2, Definitions
9-3.05 Allows for the adoption of setback lines and allows them to be modified
9-5.420, Amendment of Zoning
Map and 9-5.421 and .422, Allows
for zoning amendments
9-3.06 Grants authority of Variances to recommend by
Planning Commission and approval by City Council
Article 27, Variances and Minor
Deviations
9-3.07 Granting or denial criteria of Variances
9-3.08 Variance procedures
9-3.09 Legal nonconforming procedures Article 29, Nonconforming Uses 9-3.10 Allows for amendments to Chapter 3 9-5.420, Amendment of Zoning Map and 9-5.421 and .422, Allows
for zoning amendments
9-3.11 Appeal procedures 9-5.418 and .419, Appeals
9-3.12 Public nuisances 9-5.107, Code Enforcement, and
9-5.110, Penalties for Violation
ENVIRONMENTAL FINDINGS
Planning Case Number 22-0028 has been reviewed pursuant to the California Environmental Quality Act (CEQA), and has been determined to be exempt pursuant from environmental review pursuant to CEQA Guidelines Section 15061(b)(3).
Actions Pertaining to Planning Case Number 22-0028
August 2, 2022
FISCAL IMPACT
Staff do not anticipate any fiscal impact due to this ordinance.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments:
- Ordinance No. 2022-06
ORDINANCE No. 2022-06
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FOWLER REPEALING CHAPTER 3, OF TITLE 9 OF THE FOWLER MUNICIPAL CODE REGARDING
SETBACK STANDARDS, AND TO ADOPT AN EXEMPTION UNDER CEQA GUIDELINES SECTION 15061, SUBDIVISION (B)(3).
WHEREAS, on February 3, 2009, the City Council of the City of Fowler adopted Ordinance No. 2009-01, amending Chapter 5, of Title 9 of the Fowler Municipal Code, which was a comprehensive update to the City’s Zoning Ordinance and is referred to as the City’s “Zoning Ordinance”; and
WHEREAS, Chapter 3, of Title 9 of the City’s Municipal Code, referred to as the City’s “Setback Law”, contains a conflicting definition of a “structure”, resulting in conflicting interpretations within the Zoning Ordinance; and
WHEREAS, the Planning Commission adopted Resolution No. 675, on July 7, 2022, recommending that the City Council adopt an ordinance to repeal Chapter 3, of Title 9 of the Fowler Municipal Code; and
WHEREAS, the City Council desires to repeal Chapter 3, of Title 9 of the Fowler Municipal Code to ensure consistent and streamlined interpretations of the City’s Zoning Ordinance.
THE CITY COUNCIL OF THE CITY OF FOWLER DOES ORDAIN AS FOLLOWS:
SECTION 1: Chapter 3, of Title 9 of the Fowler Municipal Code is hereby repealed in its entirety. 9-3.01 Title.
This chapter shall be known as the "Setback Law of the City of Fowler". 9-3.02 Precise plan: Adoption and purpose.
There is hereby adopted a precise plan limiting the location of buildings and other improvements with respect to existing or planned rights-of-way pursuant to the authority of the Zoning and Planning Law of the State for the purpose of implementing the General Plan of the City, and to furnish a guide for the orderly physical growth and development
of the City, and to promote and protect the public health, safety, and general welfare. Such specific plan may be developed progressively by the addition thereto from time to time, in the manner prescribed by law, of detailed plans for certain streets or highways. 9-3.03 Scope.
The provisions of this chapter are intended to:
(a) Regulate the future location of buildings and other improvements so as to furnish sufficient visibility for the safe operation of vehicles upon, and entering into, streets and highways and sufficient visibility and places of safety for pedestrians in present and future rights-of-way; and
(b) Regulate the future location of buildings and other improvements so that such buildings and other improvements shall conform to the zoning provisions set forth in Chapter 5 of this title with relation to the distance from the lot line determined by the new right-of-way line when street or highway rights-of-way are extended to the specific plan lines.
9-3.04 Definitions.
For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:
(a) "Building" shall mean any building, structure, or installation, whether located in, on, over, or under the ground, and shall include, but shall not be limited to, the following: walls, fences other than open fences, wells for water, oil, or other
hydrocarbon products, tanks, off-street parking spaces or facilities required by any law of the City, and swimming pools. "Building" shall not include or apply to the following: trees, shrubs, agricultural crops, open fences, public utilities installed pursuant to the provisions of law or a franchise, walks, driveways, irrigation pipes and related fixtures, off-street parking facilities or spaces not required by laws of the City, streets, curbs, and other municipal facilities or installations. (b) "Commission" shall mean the Planning Commission of the City. (c) "Improvement" shall have the same meaning as "building", as defined in subsection (a) of this section.
(d) "Open fence" shall mean a fence, fifty (50%) percent or more of the surface of which is open to the passage of light and vision on either any and all horizontal planes, or any and all vertical planes, perpendicular to the vertical surface thereof. (e) "Setback line" shall mean that line, measured from the specific plan line, beyond which no building or improvement would be permitted to be erected or constructed pursuant to the zoning provisions set forth in Chapter 5 of this title if the lot line, as defined in the zoning provisions, were the same as the specific plan line. (f) "Specific plan line" shall mean a line indicating the exterior boundary of the proposed right-of-way of any street or highway on any map on which the specific plan is expressed.
(g) "Verification" shall mean and include a declaration under penalty of perjury. 9-3.05 Setback lines: Establishment: Amendments: Authority.
A specific plan establishing a setback line shall be adopted by means of a map or a written statement, or by a combination of a map and a written statement, which shows or describes such line. Such maps and written statements shall be as much a part of this chapter as if the matters and information set forth on them were fully described in this chapter. Such maps and written statements shall be kept on file in the office of the City Clerk. Additional setback lines may be adopted, and changes in the established lines may be made by adding new maps, amendments to all or parts of maps, and written statements, or combinations of the same.
Such maps may be divided into parts and subparts, which may be separately shown or employed for the purposes of amending such maps.
9-3.06 Variances: Authority of Commission.
(a) All duties with respect to the hearings, considerations, and recommendations for variances from the provisions of this chapter are hereby assigned and delegated to the Commission pursuant to the provisions of Article 12 of Chapter 3 of Title 7 of the Government Code of the State (Sections 65700 et seq.) and Article 10 of Chapter 5 of this title.
(b) The Commission shall have the authority to grant variances to the setback lines established pursuant to the provisions of this chapter and to specify the terms and conditions thereof, subject to the final approval of the Council. Any such variance granted shall be subject to such conditions as will assure that the adjustment thereby authorized shall not constitute a grant of special privilege inconsistent with the
limitations upon other properties in the vicinity in which the subject property is situated and such other conditions as the Commission shall deem necessary to carry out the purposes of this chapter. Any action by the Commission and Council in such cases shall be by resolution.
9-3.07 Variances: Granting or denial: Criteria.
(a) Variances to the setback lines established pursuant to the provisions of this chapter shall be granted if the applicant shows, and the Commission finds, that any of the following is true:
(1) That because of special circumstances applicable to the subject property, including size, shape, topography, or location, the strict application of the provisions of this chapter would deprive the subject property of privileges enjoyed by a substantial number of other properties in the vicinity and fronting on the same street or highway;
(2) That the nature of the property of the applicant is such that he will be substantially damaged unless the proposed building or improvement is authorized;
(3) That the property of the applicant will not earn a fair return on the investment of the applicant unless the proposed building or improvement is authorized; or
(4) That, balancing the interests of the public in effecting the purposes of the provisions of this chapter against the interests of the applicant in using his
property with the proposed building or improvement thereon, the granting of the variance is required by consideration of justice and equity. (b) Such variance shall not be granted if the Commission shall find that any of the following is true:
(1) That the applicant will not be substantially damaged by locating the proposed building or other improvement at a point on his property behind the setback line; or
(2) That, balancing the interests of the public in effecting the purposes of this chapter against the interests of the applicant in using his property with the proposed building or improvement thereon, the resulting disadvantages to the public would be unreasonably disproportionate to the advantages to the applicant to be derived from so using his property.
9-3.08 Variances: Procedure.
(a) Initiation. Variances to the setback lines established pursuant to the provisions of this chapter shall be initiated by the verified application of any owner of property claiming to be entitled to a variance therefor, or of his agent, which application shall be filed with the Commission.
(b) Commission hearings: Notices. The Commission shall hold at least one public hearing on the matter of an application for such variance. Notice of the time and place of such hearing shall be given by at least one publication in a newspaper of general circulation in the City at least ten (10) days before the hearing and by such other means as the Commission may deem necessary.
(c) Commission hearings: Continuance. Any such hearing may be continued by the vote of the majority of the members present at such hearing who may fix a time and place to which such hearing shall be so continued, even in the absence of a quorum, in which case the presiding officer at such hearing shall publicly announce, prior to the conclusion of the hearing, the time and place to which the hearing is to be continued, and no further notice shall be required.
(d) Commission hearings: Quorum: Voting. The number of members necessary for a quorum, and the number of votes necessary for the adoption of any resolution granting or denying such variance, shall be a majority of the total voting membership of the Commission. All other matters shall be determined by the majority vote of the members present.
(e) Commission hearings: Reports of investigations. The Commission may consider at such hearing any report of any investigation by a committee of one or more members of the Commission, or its staff, authorized by the Commission in its discretion.
(f) Commission hearings: Granting: Filing with Council. Within thirty (30) days after the adoption of a resolution granting such variance, the Commission shall file a copy of such resolution with the Council.
(g) Council hearings. Within thirty (30) days after the receipt of a copy of such resolution, the Council shall consider such resolution at a public meeting. No notice of the consideration of such matter shall be required.
(h) Council hearings: Decisions. The approval or disapproval by the Council of the granting of such variance, or of any conditions attached to such variance, shall be upon the grounds set forth in Section 9-3.07 of this chapter. The Council may impose new or different conditions to the granting of the variance. The action of the Council shall be final.
(i) Automatic granting. If the Council fails to adopt a resolution approving or disapproving the granting of such variance, or imposing a new or different condition to the granting thereof, within thirty (30) days after the date of the receipt of the copy of the resolution of the Commission by the City Clerk, then such variance shall be deemed to be granted with the conditions as provided in the resolution of the Commission.
9-3.09 Effect of provisions.
(a) Location of buildings and other improvements. On and after May 16, 1974, it shall be unlawful to erect or locate any building or other improvement:
(1) Within the space between a setback line and the adjacent street right-of-way line; or
(2) Within the space between adjacent setback lines.
(b) Controlling provisions. In the event the provisions of this chapter impose more stringent restrictions on the erection or location of buildings or improvements than may be imposed or required by any other law, rule, or regulation or by any easement, covenant, or agreement, then the provisions of this chapter shall control.
(c) Subdivisions. The street and highway design and the location of right-of-way lines in any subdivision falling under the provisions of the Subdivision Map Act of the State, or under the provisions of any law of the City controlling subdivisions and/or divisions of land other than subdivisions, shall be based on the specific plan lines established pursuant to the provisions of this chapter. (d) Zoning and setback lines. All building setback lines designated by the zoning provisions set forth in Chapter 5 of this title shall be measured from the specific plan lines set forth on the maps thereof. Building setback lines shall be that distance from the specific plan lines as designated for the respective zone classifications in the zoning provisions.
(e) Nonconforming buildings and improvements. Any building or other improvement existing on April 16, 1974, the erection of which would be contrary to the provisions of this chapter, may continue with reasonable maintenance; provided, however, such nonconforming buildings or improvement shall not be moved, enlarged, or reconstructed except in a manner which shall cause such nonconforming building or improvement to conform to the provisions of this chapter, except to replace any portion destroyed by fire or other casualty which destroys not more than seventy-five (75%) percent of its reasonable value. 9-3.10 Amendments.
The procedure for the adoption of amendments to the provisions of this chapter shall be as set forth in Article 11 of Chapter 3 of Title 7 of the Government Code of the State (Sections
65650 et seq.), and otherwise under the applicable provisions of this chapter, if any, not in conflict therewith.
9-3.11 Appeals.
(a) Filing. Any applicant not satisfied with the action of the Commission, or whose application has been denied, or whose application has not been finally acted upon by the Commission within a period of sixty (60) days after the filing of the application may file an appeal in writing with the Council within ten (10) days after the final action of the Commission, or within sixty (60) days after the filing of such application in the case of no final action, and the Council shall hold a public hearing with respect thereto.
(b) Hearings. Such public hearing shall be conducted within thirty (30) days after the filing of such written appeal, and the final decision of the Council shall be made within thirty (30) days after the public hearing. The failure of the Council to take final action within sixty (60) days after the date of the filing of the written appeal shall be deemed to be a denial of the appeal.
(c) Hearings: Notices. Notice of the time and place of such hearing shall be given by at least one publication in a newspaper of general circulation in the City at least ten (10) days prior to the hearing.
(d) Decisions. On such appeal, the Council may grant the variance, deny the granting of such variance, or attach conditions thereto upon the grounds set forth in Section 9-3.07 of this chapter.
9-3.12 Public nuisances.
(a) Any building or other improvement erected, located, or maintained contrary to the provisions of this chapter shall be and the same is hereby declared to be unlawful and a public nuisance.
(b) Any act or condition declared to be unlawful and a public nuisance shall be subject to the abatement and cost recovery proceedings set forth in Title 5, Chapters 21, 22 and 23.
SECTION 2. The City Council has determined that the Project is exempt from the California Environmental Quality Act under CEQA Guidelines Section 15061, subdivision (b)(3) (Common Sense Exemption).
SECTION 3. This Ordinance shall take effect thirty (30) days after its adoption.
SECTION 4. The City Clerk is further directed to cause this ordinance or a summary of this ordinance to be published once in a newspaper of general circulation published and circulated within the City of Fowler, within fifteen (15) days after its adoption. If a summary of the ordinance is published, then the City Clerk shall cause a certified copy of the full text of the proposed ordinance to be posted in the office of the City Clerk at least five (5) days prior to the City Council meeting at which the ordinance is adopted and again after the meeting at which the ordinance is adopted. The summary shall be approved by the City Attorney. * * * * * * * * * *
The foregoing ordinance was introduced at a regular meeting of the City Council held on ____________________, 2022, and was adopted at a regular meeting of said Council held on ____________________, 2022, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Mark Rodriquez, Mayor Pro-Tem
ATTEST:
____________________________
Angela Vasquez, Deputy City Clerk
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 5-Ciii
REPORT TO THE CITY COUNCIL
August 2, 2022
FROM: DAWN E. MARPLE, City Planner
SUBJECT
Actions pertaining to Planning Case Number 22-027 the introduction of an Ordinance amending Section 9-5.1605, of Chapter 5, of Title 9 of the Fowler Municipal Code regarding the development standards and the reimbursement for open space.
1) ADOPT a Categorical Exemption pursuant to California Environmental Quality Act (CEQA) Guidelines Section 15061, subdivision (b)(3).
2) INTRODUCTION of Ordinance No. 2022-07 Amending Section 9-5.1605, of Chapter 5, of Title 9 of the Fowler Municipal Code.
RECOMMENDATION
Both Staff and the Planning Commission recommend the City Council to adopt a Categorical Exemption pursuant to CEQA Guidelines Section 15061, subdivision (b)(3), and hear the introduction of an Ordinance amending Section 9-5.1605, of Chapter 5, of Title 9 of the Fowler Municipal Code (or Article 16 of the Zoning Ordinance) to amend the provisions regarding development standards and the reimbursement for open space.
BACKGROUND
Staff has determined that the existing Zoning Ordinance is inconsistent with the Subdivision Ordinance and the General Plan, and recommends adopting a text amendment of the Zoning Ordinance to remove the inconsistency.
The City of Fowler Zoning Ordinance is designed to implement the goals, objectives, and policies of the Fowler General Plan. The General Plan seeks to develop 1 acre of community park space per 1,000 residents, and 2 acres of neighborhood park space per 1,000 residents.
The Zoning Ordinance requires residential subdivisions provide five percent of the developable area as open space. Open space is flexibly defined, and includes parks. Additionally, the Zoning Ordinance Actions Pertaining to Planning Case Number 22-0027
August 2, 2022
allows single-family residential developers to seek reimbursement of up to fifty (50) percent of the open space value. The typical result seen are neighborhood parks whose construction value is double the amount of the City’s Park and Recreation Impact Fees that would be collected from the developer of the subdivision. As such open space is currently reimbursed at 50% of the cost, no Park Impact Fees are collected and thus no funding goes towards the acquisition and construction of regional community parks. This frustrates the objectives of the General Plan.
The Subdivision Ordinance already has provisions to accommodate necessary Quimby Act reimbursements in compliance with California Government Code, such as when development is proposed on land designated for a Community Park. Additionally, the City’s Parks and Recreation Facilities Impact Fee is intended to fund the acquisition and development of community park space.
This proposed amendment to the Zoning Ordinance will clarify the amount of open space required to be implemented in single-family residential subdivisions by specifying the amount desired by the General Plan. Additionally, it removes the reimbursement provision. Below is a table that describes the typical open space and parks cost differences between the existing provisions of the Zoning Ordinance, and that which is proposed.
Typical Effects of a 100-lot Subdivision
Existing Proposed
Parks Impact Fees Generated1 $309,157 $309,157
Open Space Construction Cost $618,314 $309,157
Open Space Cost Reimbursed2 $309,157 $0
Total Developer Cost $309,157 $309,157
Total Parks Impact Fees Collected $0 $309,157
1 $3,091.57 per dwelling unit
2 50% of open space value
In summary, the existing Zoning Ordinance is inconsistent with the Subdivision Ordinance and frustrates the objectives of the General Plan. The proposed ordinance would remove inconsistencies with the Subdivision Ordinance and align with the following General Plan policies of the Land Use Element:
• Section 4.3, Residential Land Use, Policy 16: All residential projects shall provide usable open space within the boundaries of the development. This open space shall be in addition to any development fees paid for neighborhood or community park space. b. Within single family projects, either attached or detached, a minimum of 5% of the project site shall be developed with usable open space which could include common recreation areas, mini-parks, common green belts/recreation trails, and landscaping. Such open space shall be maintained by assessment district, landscape/lighting district, homeowners' association, or other appropriate maintenance entity. • Section 4.7, Open Space, Public, and Institutional Land Use, Policy 10: Develop park space based on a standard of 3.0 acres/1,000 residents (2.0 acres for neighborhood parks and 1.0 acre for community parks).
Actions Pertaining to Planning Case Number 22-0027
August 2, 2022
ENVIRONMENTAL REVIEW
Planning Case Number 22-0027 has been reviewed pursuant to the California Environmental Quality Act (CEQA) and has been determined to be exempt from environmental review pursuant to CEQA Guidelines Section 15061, subdivision (b)(3).
FISCAL IMPACT
Adopting this ordinance would result in a net increase to fees collected for the purposes of acquiring and developing community park space.
Not adopting this ordinance would likely result in no fees collected for the purpose of acquiring and developing community park space.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments:
- Ordinance No. 2022-07
ORDINANCE NO. 2022-07
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FOWLER AMENDING SECTION 1605, OF CHAPTER 5, OF TITLE 9 OF THE FOWLER MUNICIPAL CODE,
TO AMEND THE DEVELOPMENT AND REIMBURSEMENTS STANDARDS OF
OPEN SPACE, AND TO ADOPT AN EXEMPTION UNDER CEQA GUIDELINES SECTION 15061, SUBDIVISION (B)(3).
WHEREAS, on February 3, 2009, the City Council of the City of Fowler adopted Ordinance No. 2009-01, amending Chapter 5, of Title 9 of the Fowler Municipal Code, which was a comprehensive update to the City’s Zoning Ordinance and is referred to as the “Zoning Ordinance”;
WHEREAS, the City of Fowler has established a General Plan policy to develop three (3) acres of park space for every 1,000 residents;
WHEREAS, the City of Fowler designates one (1) acre of park space for every 1,000 residents for community park purposes;
WHEREAS, the existing Zoning Ordinance has resulted in the non-collection of impact fees towards the acquisition and development of community parks; WHEREAS, the Planning Commission adopted Resolution No. 674, on July 7, 2022, recommending that the City Council adopt an ordinance to amend Section 9-5.1605, of Chapter 5, of Title 9 of the Fowler Municipal Code; and
WHEREAS, the City Council desires to amend Section 9-5.1605 of the Zoning Ordinance to ensure the development of Community Park space.
THE CITY COUNCIL OF THE CITY OF FOWLER DOES ORDAIN AS FOLLOWS:
SECTION 1. Section 9-5.1605, of Chapter 5, of Title 9 of the Fowler Municipal Code is hereby amended as follows:
K. Open Space. All residential subdivisions shall provide usable open space within the boundaries of the development. A maximum of fifty (50) percent of the cost of the open space facility may be in-lieu of required park fees.
1. Within single-family projects, either attached or detached, a portion five percent of the site shall be developed with usable open space such as common recreation areas, mini-parks, green belts/trails, and landscaping. This usable open space shall to be maintained by a landscape/lighting district, homeowners' association, or other appropriate maintenance entity.
SECTION 2. The City Council has determined that the Project is exempt from the California Environmental Quality Act under CEQA Guidelines Section 15061, subdivision (b)(3) (Common Sense Exemption).
SECTION 3. This Ordinance shall take effect thirty (30) days after its adoption.
SECTION 4. The City Clerk is further directed to cause this ordinance or a summary of this ordinance to be published once in a newspaper of general circulation published and circulated within the City of Fowler, within fifteen (15) days after its adoption. If a summary of the ordinance is published, then the City Clerk shall cause a certified copy of the full text of the proposed ordinance to be posted in the office of the City Clerk at least five (5) days prior to the City Council meeting at which the ordinance is adopted and again after the meeting at which the ordinance is adopted. The summary shall be approved by the City Attorney. * * * * * * * * * *
The foregoing ordinance was introduced at a regular meeting of the City Council held on ____________________, 2022, and was adopted at a regular meeting of said Council held on ____________________, 2022, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Mark Rodriquez, Mayor Pro-Tem
ATTEST:
____________________________
Angela Vasquez, Deputy City Clerk
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 5-Di
REPORT TO THE CITY COUNCIL
August 2, 2022
FROM DAVID PETERS, City Engineer
SUBJECT
Actions pertaining to collection of annual levy for the City’s Landscape and Storm Drainage Facilities Maintenance District No. 1
RECOMMENDATION
Staff recommend that the City Council:
• APPROVE Resolution No. 2583, a Resolution Confirming the Diagram and Assessment of the Annual Levy for Fiscal Year 2022-23 for Landscaping and Storm Drainage Facilities Maintenance District No. 1.
BACKGROUND
The City provides for the operations and maintenance of landscaping and storm drainage facilities within various improved developments throughout the City of Fowler. Landscaping and Storm Drainage Facilities Maintenance District No. 1 (“District”), which was formed pursuant to the Landscaping and Lighting Act of 1972, collects an annual assessment on parcels within these developed areas to fund these maintenance and operations activities. The City Council must annually approve the Engineer’s Report, which describes the improvements to be maintained and the costs and proposed assessments.
The City Council must also approve the levy of the assessment annually after conducting a public hearing.
On July 5, 2022, the City Council approved the Engineer's Report for the District and approved Resolution No. 2574, declaring the City’s intention to collect the annual levy which set the public hearing for August 2, 2022, and authorized proceedings for the annual levy and collection of assessments.
Actions pertaining to collection of annual levy for the City’s Landscape and Storm Drainage Facilities Maintenance District No. 1:
August 2, 2022
Staff recommends that the City Council approve the Engineer’s Report as amended, and a resolution confirming the diagram and approving the levy of annual assessments for the District for fiscal year 2022-23, and directing the City Clerk to file the Resolution with the confirmed assessment and diagram with the Fresno County Auditor-Controller.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
FISCAL IMPACT
The annual assessments remain unchanged from the previous year.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments:
- Resolution No. 2583 (Confirming Diagram and Assessment of Annual Levy) - Resolution No. 2583 Exhibit 1
- Fowler LSDFMD No. 1 – Engineer’s Report – Annual Assessment (2022-23) 1 RESOLUTION NO. 2583
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FOWLER, CALIFORNIA
CONFIRMING DIAGRAM AND ASSESSMENT FOR THE ANNUAL LEVY FOR FISCAL YEAR 2022-23, LANDSCAPING AND STORM DRAINAGE FACILITIES MAINTENANCE DISTRICT NO. 1
WHEREAS, on July 5, 2022, pursuant to Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, the City Council of the City of Fowler did adopt Resolution No. 2573, initiating proceedings for the levy of the annual assessments for Landscaping and Storm Drainage Facilities Maintenance District No. 1 of the City of Fowler (“LSDFMD No. 1”) for fiscal year 2022-21, and ordering the City Engineer to prepare and file a report in accordance with Streets and Highways Code section 22622; and
WHEREAS, the Council did thereafter approve the Engineer’s Report on file with the City Clerk and declared its intention to levy and collect the annual assessments for LSDFMD No. 1 for fiscal year 2022-23 by adopting Resolution No. 2574, which set a public hearing for August 2, 2022 to allow for interested persons to be heard regarding the annual levy and collection of the proposed assessments; and WHEREAS, the Engineer’s Report for fiscal year 2022-23 indicates that there were no increases in the annual assessment from the previous year; and
WHEREAS, on July 22, 2022, in accordance with Streets and Highways Code sections 22626, 22552, and 22553, the City Clerk published a copy of Resolution No. 2574 in a newspaper of general circulation, providing notice of the public hearing.
NOW, THEREFORE, IT IS RESOLVED AND ORDERED, as follows:
1. The Council hereby determines that the territory within the LSDFMD No. 1, whose boundaries are set forth in the Engineer's Report dated June 2022, as amended and on file with the City Clerk, will be the territory benefited by the maintenance and servicing of the improvements described in said Engineer's Report.
2. The assessments are in compliance with Part 2 of Division 15 of the Streets and Highways Code and are levied without regarding to property valuation. The City Council directs the placement for the assessments on the tax roll for collection.
3. The public hearing on said annual levy of assessment was held in accordance with Streets and Highways Code section 22629, and all persons filing protests or requesting to speak and who appeared were heard. A majority protest was not filed.
4. The Engineer's Report, the diagram for the assessment district, and the assessment of the estimated costs of the improvements contained therein, and each and every part of said Engineer’s Report, as amended is adopted, confirmed, and approved; the assessment of the total amount of the costs and the individual assessments thereof upon the several subdivisions of land in said LSDFMD No. 1 in proportion to the benefits to be received by said subdivisions, respectively, from said improvements, and of the expenses incidental thereto.
5. The City Council hereby orders the levy of the assessments described in Exhibit B of the Engineer’s Report.
2 6. The assessment diagram showing the assessment district referred to in said Resolution of Intention and also the subdivisions of land within the LSDFMD No. 1, as contained in Exhibit C of the Engineer's Report, are hereby approved and confirmed as to the diagram of the properties to be assessed to pay the costs of the improvements.
7. The City Clerk shall promptly file the diagram and assessment, attached hereto as Exhibit 1, as confirmed, or a certified copy thereof, with the Fresno County Auditor-Controller, in accordance with Streets and Highways Code section 22641.
THE FOREGOING RESOLUTION of the City Council of the City of Fowler was duly and regularly introduced, passed and adopted at a regular meeting of the City Council on the 2nd day of August 2022, by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
_____________________________________
Mark Rodriguez, Mayor Pro-Tem
ATTEST:
_______________________________
Angela Vasquez, Deputy City Clerk
1 EXHIBIT 1
THE ASSESSMENT AND DIAGRAM FOR OF THE CITY OF FOWLER
LANDSCAPING AND STORM DRAINAGE FACILITIES ASSESSMENT DISTRICT NO. 1 FOR 2022-2023
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
1 4572 340-271-01 $45.50 AHRONIAN EDNA A / AHRONIAN RICHARD P 2 2 4572 340-271-02 $45.50 DONDLINGER DANIEL N & DENISE P TRS 2 3 4572 340-271-03 $45.50 BROWN MARK L / BROWN LYNN 2
4 4572 340-271-04 $45.50 MONIS RONALD J / MONIS DEBORAH A 2 5 4572 340-271-05 $45.50 CHAVEZ RAMON S / CHAVEZ LILIANA L 2 6 4572 340-271-06 $45.50 KILDUFF SHAWN / KILDUFF ALEECE 2 7 4572 340-271-07 $45.50 EILEEN BEGLETZOFF EDWARD N / EILEEN SUSAN 2 8 4572 340-271-08 $45.50 BEDROSIAN PAUL D & THERESA F TRS 2 9 4572 340-271-09 $45.50 NOT GIVEN 1
10 4572 340-271-10 $45.50 FLOREZ ENRIQUE / FLOREZ CORINNE L 2 11 4572 340-271-11 $45.50 CRUZ JOHN & PATRICIA A 2
12 4572 340-271-20 $68.26 GARCIA ROBERT & GARCIA MARGARET 2 13 4572 340-271-21 $68.24 FIGUEROA JOSE T / FIGUEROA JUANA Z 2 14 4572 340-271-15 $45.50 HAMMER LEONARD J & BRITTA 2
15 4572 340-271-16 $45.50 JACKSON ERICKA D 1
16 4572 340-271-17 $45.50 DICK MARLIN S 1
17 4572 340-272-01 $45.50 BUTTS DONOVAN A 1
18 4572 340-272-02 $45.50 BAXTER RUSSELL B / STAFFORD CYNTHIA D 2 19 4572 340-272-28 $68.26 BEDROSIAN CARLOTTA TRS 1
20 4572 340-272-29 $68.24 BEDROSIAN CARLOTTA A 1
21 4572 340-272-30 $68.26 WEATHERLY MARK A / WEATHERLY SHANNON C 2 22 4572 340-272-09 $45.50 PARRA DANIEL T / PARRA SANDRA 2 23 4572 340-272-10 $45.50 WONG DAVID C / WONG CHRISTINE M 2 24 4572 340-272-31 $68.24 MISKULIN GREGORY N / MISKULIN DIANE E 2 25 4572 340-272-32 $68.24 BEDROSIAN CARLOTTA TRS 1
26 4572 340-272-33 $68.26 BEDROSIAN CARLOTTA TRS 1
27 4572 340-272-35 $136.50 MEDINA CIRILO / MEDINA YVONNE 2 28 4572 340-272-17 $45.50 SEKHON KULWINDER KAUR / SINGH BEANT 2 29 4572 340-272-18 $45.50 LETIZIA BENEDICT / LETIZIA SUZETTE 2 30 4572 340-273-01 $45.50 REED JACK R & BEVERLY J 2
31 4572 340-273-02 $45.50 SCHMALL KATHERINE ELIZABETH 1 32 4572 340-273-03 $45.50 RODRIGUEZ MARK/RODRIQUEZ MONICA CAMERO 2 33 4572 340-273-04 $45.50 RODRIGUEZ VINCENT P 1
34 4572 340-273-05 $45.50 SANDHU PARMJIT SINGH / SANDHU PARMJIT KAUR 2 35 4572 340-273-06 $45.50 ZWEIGLE JOHN R & MARGO A TRS 2 36 4572 340-273-07 $45.50 TARVER RUTH A 1
37 4572 340-273-08 $45.50 HANSEN JAMES R A / HANSEN FRANCES J 2 38 4572 340-274-01 $45.50 JULIE BRAJKOVICH MCLAUGHLIN, FAMILY TRUST / MCLAUGHLIN JULIE
BRAJKOVICH
2 39 4572 340-274-02 $45.50 NALBANDIAN KEITH / NALBANDIAN LAURIE ANN 2 40 4572 340-274-03 $45.50 DELORIS ROCHA JACK J/ DELORIS HEATHER 2 41 4572 340-274-04 $45.50 MONIS RICHARD & DENISE 2
42 4128 343-280-31 $45.50 SIMONIAN BRENT T 1
43 4128 343-280-32 $45.50 CAUDLE DWIGHT DOUGLAS & TERESA J TRS 2 44 4128 343-280-33 $45.50 WILLIAMS BRADLEY C / WIILLIAMS MARTINA G 2 45 4128 343-280-34 $45.50 SCHMALL FLOYD 1
46 4128 343-280-35 $45.50 WRIGHT AYAKO / HUNTER HUMIYO D 2 47 4128 343-280-36 $45.50 KANG SATINDER K / NAGRA KLRANDEEP S 2 48 4128 343-280-37 $45.50 BERGTHOLD CHRISTOPHER J 1
49 4128 343-280-38 $45.50 MCCOLM JENNIFER V MILLER 1
50 4128 343-280-39 $45.50 GUTIERREZ PETER L TRUST 1
51 4128 343-280-40 $45.50 RUIZ JOSE LUIS 1
Page B-1
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
52 4128 343-280-41 $45.50 ZADOURIAN JACK / ZADOURIAN ASTINE 2 53 4128 343-280-42 $45.50 ARMSTRONG KEN / ARMSTRONG VICTORIA 2 54 4128 343-280-43 $45.50 CARDENAS RUDOLFO 1
55 4128 343-280-44 $45.50 PHILLIPS RONALD P / PHILLIPS ANGELA E 2 56 4128 343-280-45 $45.50 RODRIQUEZ VINCENT P 1
57 4128 343-280-46 $45.50 YOUNG MARIAN J 1
58 4128 343-280-47 $45.50 GRANADOS FLORENTINO O 1
59 4128 343-280-48 $45.50 MORENO STEPHANIE L 1
60 4128 343-280-49 $45.50 KELLETT JOHN / KELLETT DEBBIE 2 61 4128 343-280-50 $45.50 HALGREN MICHELLE M 1
62 4571 343-280-55 $43.50 BARELA STEVEN M / BARELA ROSEMARY M 2 63 4571 343-280-56 $43.50 SINGH SATNAM 1
64 4571 343-280-57 $43.50 LOTZ RANDY L 1
65 4571 343-280-58 $43.50 CASTRO CAESAR 1
66 4571 343-280-59 $43.50 YOUNT YOUNG / YOUNT PATRICIA 2 67 4571 343-280-60 $43.50 SIMONIAN MARK M 1
68 4571 343-280-61 $43.50 SIMONIAN STANLEY J & CARMEN J 2 69 4571 343-280-62 $43.50 BAQDASARIAN RICHARD 1
70 4571 343-280-63 $43.50 RIVERA NANCY C / RIVERA KAMRY S 2 71 4571 343-280-64 $43.50 DHILLON HARMINDER / DHILLON HARINDER K 2 72 4571 343-280-65 $43.50 BUGARIN ALEX G / BUGARIN ELBA C 2 73 4571 343-280-66 $43.50 HANOIAN GARY J & CHERYL K 2
74 4571 343-280-67 $43.50 GONZALES-CERDA, JANINE V / CERDA, III CLEMENTE R 2 75 4571 343-280-68 $43.50 CHAVEZ MONIS CARLA TRS / MONIS CHRISTOPHER TRS 2 76 4571 343-280-69 $43.50 GUEVARA STEPHEN E 1
77 4571 343-280-70 $43.50 TURPIN LINDA 1
78 4571 343-280-71 $43.50 YADA MICHAEL D / YADA LYNN M 2 79 4571 343-280-72 $43.50 GORDON MARIA O / GORDON LAWRENCE 2 80 4571 343-280-73 $43.50 BURNSIDE JUDITH ANNETTE 1
81 4571 343-280-74 $43.50 CHAVEZ TANYA 1
82 4571 343-280-75 $43.50 SINGH INDERPAL / KAUR JASPREET 2 83 4571 343-280-76 $43.50 SALINAS RANDY / SALINAS PENNY 2 84 4571 343-280-77 $43.50 MURRIETA, ERIC JOSHUA / MURRIETA, DANIELA 2 85 4571 343-280-78 $43.50 PEREZ ELISEO / PEREZ MARIA 2
86 4571 343-280-79 $43.50 DELA CERDA ROJIRIO R / DELA SONIA 2 87 3997 343-291-01 $26.50 ALVAREZ JOE M / ALVAREZ MARY L 2 88 3997 343-291-02 $26.50 BUGARIN ROBERT / BUGARIN CARMEN 2 89 3997 343-291-03 $26.50 GILL HARBHAJAN S / GILL HARBHAJAN K 2 90 3997 343-291-04 $26.50 GONZALEZ MARTIN 1
91 3997 343-291-05 $26.50 REYNA MIKE P 1
92 3997 343-291-06 $26.50 MENDOZA EMMA / MENDOZA LOUIS 2 93 3997 343-291-07 $26.50 GILL CHANCHAL S / GILL GURMIT K 2 94 3997 343-291-08 $26.50 HOOVER RITA J 1
95 3997 343-291-09 $26.50 CURIEL LAURA 1
96 3997 343-291-10 $26.50 CEBALLOS EDIE V 1
97 3997 343-291-11 $26.50 ORTIZ MARY 1
98 3997 343-291-12 $26.50 PEREZ HECTOR / PEREZ KATHERINE 2 99 3997 343-292-01 $26.50 JIMENEZ MITCHELL / JIMENEZ DIANA 2 100 3997 343-292-02 $26.50 QUIZ ALMA G 1
101 3997 343-292-03 $26.50 RODRIGUEZ JOSE S / RODRIGUEZ BRENDA K 2 102 3997 343-292-04 $26.50 SERRANO MARGARITA 1
103 3997 343-292-05 $26.50 WARD ANTHONY E / WARD VIRGINIA 2 Page B-2
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
104 3997 343-292-06 $26.50 CARRASCO RONALD L / CARRASCO KATHERINE 2 105 3997 343-292-07 $26.50 ESPINOZA ROBERT SOTERO / ESPINOZA YOLANDA 2 106 3997 343-292-08 $26.50 GONZALES JOSE FRANCISCO / GONZALES MARY ELLEN 2 107 3997 343-292-09 $26.50 GAYTAN APOLINAR 1
108 3997 343-292-10 $26.50 PEREZ ABADAEL / PEREZ ROSA 2 109 3997 343-292-11 $26.50 TAMEZ DANIEL 1
110 3997 343-292-12 $26.50 ALMERAZ BENJAMIN / ALMERAZ ESTHER 2 111 3997 343-292-13 $26.50 CHAVERO PROPERTIES LLC 1
112 3997 343-292-14 $26.50 GRIGSBY NATHANIEL 1
113 3997 343-293-01 $26.50 VARELA ARMANDO / VARELA ANGELINA 2 114 3997 343-293-02 $26.50 VARELA ANGELINA 1
115 3997 343-293-03 $26.50 GARCIA JUAN M / GARCIA MARIA C 2 116 3997 343-293-04 $26.50 ARCHULETA IDA M 1
117 3997 343-293-05 $26.50 VILLA JESUS S / VILLA JESSIE ALANIS 2 118 3997 343-293-06 $26.50 RAMIREZ CARLOS 1
119 3997 343-293-07 $26.50 MENDEZ JOSE ANTONIO / MENDEZ MARTHA A 2 120 3997 343-293-08 $26.50 MEJIA MARIA ALIS 1
121 3997 343-293-09 $26.50 PENA IDALIA S 1
122 3997 343-293-10 $26.50 BRISCO SHIRLEY A TRS 1
123 3997 343-293-11 $26.50 PEREZ JOHN M / PEREZ RITA 2
124 3997 343-293-12 $26.50 AGUIRRE GABRIEL A 1
125 3997 343-293-13 $26.50 RAMIREZ JESSICA 1
126 3997 343-293-14 $26.50 LOPEZ ENRIQUE R / LOPEZ PLACENCIA H 2 127 3997 343-294-01 $26.50 MARTINEZ JOSE LUIS MORA / MARTINEZ MARIA L 2 128 3997 343-294-02 $26.50 MARTINEZ RAMON / MARTINEZ MARINA 2 129 3997 343-294-03 $26.50 PRADO JUAN J / PRADO LUCINA 2 130 3997 343-294-04 $26.50 CHAVERO PROPERTIES LLC 1
131 3997 343-294-05 $26.50 DELGADO BEATRICE 1
132 3997 343-294-06 $26.50 CORONADO, MARCO ANTONIO TORR / DE LEON, YOHANA ELIZABETH 2 133 3997 343-294-07 $26.50 MILLER BETTE J 1
134 3997 343-294-08 $26.50 MEDINA DALIA RAMIREZ 1
135 3997 343-294-09 $26.50 SANCHEZ PEDRO / SANCHEZ VIVIAN 2 136 3997 343-294-10 $26.50 GRIGSBY GLENDA 1
137 3997 343-294-11 $26.50 PANDHER HARPREET SINGH 1
138 3997 343-294-12 $26.50 LOPEZ MARGARITA / DIAZ ERIKA SYLVIA / DIAZ MICHAEL 3 139 3997 343-294-13 $26.50 SANTILLAN-RUIZ REVOCABLE LIVING TRUST/ SANTILLIAN RAYMOND / RUIZ
GRACIELA
3 140 3997 343-294-14 $26.50 QUINTERO MARIA E / QUINTERO ESEQUIEL 2 141 3997 343-294-15 $26.50 CHAVERO PROPERTIES LLC 1
142 3997 343-294-16 $26.50 SANGHA AMARDEEP KAUR 1
143 3997 343-294-17 $26.50 VARGAS J BENITO / VARGAS GLORIA 2 144 3997 343-294-18 $26.50 BONILLA ANGEL / BONILLA TERESA 2 145 3997 343-294-19 $26.50 ESPINOZA ROBERT S / ESPINOZA YOLANDA 2 146 4055 343-300-01 $26.50 CHAVERO PROPERTIES LLC 1
147 4055 343-300-02 $26.50 CENTENO NESTOR J / CENTENO MANUELA 2 148 4055 343-300-03 $26.50 GONZALEZ DAGOBERTO / GONZALEZ ROSA M 2 149 4055 343-300-04 $26.50 GARCIA SERGIO 1
150 4055 343-300-05 $26.50 AYALA ARTURO / AYALA ANGELA M 2 151 4055 343-300-06 $26.50 RESENDEZ PABLO / RESENDEZ MARTHA 2 152 4055 343-300-07 $26.50 RODRIGUEZ MARIA G 1
153 4055 343-300-08 $26.50 MENDEZ MARTHA ALICIA 1
Page B-3
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
154 4055 343-300-09 $26.50 LOPEZ JOSE M / LOPEZ ELIVIER 2 155 4055 343-300-10 $26.50 GRAVANCE BRIANA 1
156 4055 343-300-70 $26.50 ESPINOZA FELICIA 1
157 4055 343-300-12 $26.50 KAUR RUPINDER / SINGH BARINDER 2 158 4055 343-300-13 $26.50 RAMIREZ LUZ ELENA 1
159 4055 343-300-14 $26.50 TAJ MOHAMMED / TAJ MARYAM 2
160 4055 343-300-15 $26.50 ABUNDIS EDUARDO / BERDUGO MELISSA 2 161 4055 343-300-16 $26.50 MANCILLAS ESTEBAN / MANCILLAS LAURENCIA 2 162 4055 343-300-17 $26.50 LUZ SANTOS IGNACIO / LUZ MARIA DE LA 2 163 4055 343-300-18 $26.50 OLVERA THERESA 1
164 4055 343-300-19 $26.50 REYNA FELIX C / REYNA LORENZA C 2 165 4055 343-300-20 $26.50 JIMENEZ MANUEL / JIMENEZ EUTIQUIA 2 166 4055 343-300-21 $26.50 ESCALANTE BERNARDINO MENDEZ / DE ESCALANTE BERTHA A ZAVALA 2 167 4055 343-300-22 $26.50 JIMENEZ ALEJANDRO 1
168 4055 343-300-23 $26.50 LARA AMELIA G 1
169 4055 343-300-24 $26.50 MARIA LEDEZMA, LIVING TRUST / LEDEZMA MARIA 2 170 4055 343-300-25 $26.50 PONCE RENE CEJA 1
171 4055 343-300-26 $26.50 CAMACHO JUAN F / CAMACHO RACHEL L 2 172 4055 343-300-27 $26.50 SANDOVAL HERIBERTO / SANDOVAL NINFA 2 173 4055 343-300-28 $26.50 DE CHAVERO IGNACIO / DE CATALINA RIVAS 2 174 4055 343-300-29 $26.50 CHAVERO PROPERTIES LLC 1
175 4055 343-300-30 $26.50 SUMAYA MICHELLE 1
176 4055 343-300-31 $26.50 CORTEZ MIGUEL P / CORTEZ ADELAIDA G 2 177 4055 343-300-32 $26.50 HERRERA SIMON / HERRERA GUADALUPE 2 178 4055 343-300-33 $26.50 GARCIA FRANCISCO TRS 1
179 4055 343-300-34 $26.50 CHAVERO PROPERTIES LLC 1
180 4055 343-300-35 $26.50 RODRIGUEZ ARMANDO 1
181 4055 343-300-36 $26.50 TORREZ ARMANDO 1
182 4055 343-300-37 $26.50 PEREZ JOAQUIN A / PEREZ ELIDIA 2 183 4055 343-300-38 $26.50 CHAVERO GUILLERMO / CHAVERO SOCORRO R 2 184 4055 343-300-39 $26.50 BOJORQUEZ IRREVOCABLE TRUST / GOLDMAN STEPHANIE BOJORQUEZ /
BOJORQUEZ BRANDON E
3 185 4055 343-300-40 $26.50 SANCHEZ EMELIA / SANCHEZ JUAN CARLOS 2 186 4055 343-300-41 $26.50 RICO ACENCION / RICO YOLANDA 2 187 4055 343-300-42 $26.50 ANDRADE MARTIN V / ANDRADE DIANE 2 188 4055 343-300-43 $26.50 HERNANDEZ EFREN S / HERNANDEZ LUCINA C 2 189 4055 343-300-44 $26.50 JIMENEZ MIGUEL A / JIMENEZ GUADALUPE C 2 190 4552 343-300-47 $61.38 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
191 4552 343-300-48 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
192 4552 343-300-49 $61.38 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
193 4552 343-300-50 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
194 4552 343-300-51 $61.38 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
195 4552 343-300-52 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
196 4552 343-300-53 $61.38 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
Page B-4
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
197 4552 343-300-54 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
198 4552 343-300-55 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
199 4552 343-300-56 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
200 4552 343-300-57 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
201 4552 343-300-58 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
202 4552 343-300-59 $61.36 SERRANO GERARDO VASQUEZ 1
203 4552 343-300-60 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
204 4552 343-300-61 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
205 4552 343-300-62 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
206 4552 343-300-63 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
207 4552 343-300-64 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
208 4552 343-300-65 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
209 4552 343-300-68 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
210 4552 343-300-69 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
211 4552 343-300-72 $61.36 MARTINEZ SANDRA RAMON 1
212 4887 343-320-01 $55.00 MORENO SAUL TRS 1
213 4887 343-320-02 $55.00 TORRES ANDREW R 1
214 4887 343-320-03 $55.00 SINGH JITENDER / KAHLON GURMEET K 2 215 4887 343-320-04 $55.00 SINGH RAJWINDER / MORENO STEPHANIE 2 216 4887 343-320-05 $55.00 SINGH RAJINDER 1
217 4887 343-320-06 $55.00 DURAN DANIEL M / DURAN NORMA 2 218 4887 343-320-07 $55.00 SINGH DHARMINDER 1
219 4887 343-320-08 $55.00 GREWAL PARAMJIT KAUR 1
220 4887 343-320-09 $55.00 SHUKLA VIJAY / SHUKLA RAMPAL 2 221 4887 343-320-10 $55.00 CAZARES CHRISTINA / CAZARES BRUNO F 2 222 4887 343-320-11 $55.00 BARKER JOHN / RODRIGUEZ ATHENA 2 223 4887 343-320-12 $55.00 BAINS JACK L 1
224 4887 343-320-13 $55.00 DIAZ JENNIFER 1
225 4887 343-320-14 $55.00 NIJJER SUKHBIR S / NIJJER CHRISTINE L 2 226 4887 343-320-15 $55.00 RIOS LOURDES M FRIAS DE / RIOS JOE J 2 227 4887 343-320-16 $55.00 TOOR GURPARTAP / TOOR AMANDEEP KAUR 2 228 4887 343-320-17 $55.00 NIJJER CHRISTINE / NIJJER SUKHBIR 2 229 4887 343-320-18 $55.00 RENTERIA ARTEMIO TAPIA 1
230 4887 343-320-19 $55.00 SINGH AMRIK 1
231 4887 343-320-20 $55.00 BUSBY CARL J / BUSBY ESMERALDA 2 232 4887 343-320-21 $55.00 MARTIN JOSEPH E / MARTIN YOLANDA R 2 233 4887 343-320-22 $55.00 BHATHAL BALKAR S / BHATHAL GURMEET K 2 234 4887 343-320-23 $55.00 GOMEZ HECTOR / GOMEZ PATSY V 2 235 4887 343-320-24 $55.00 ROJAS ALBERT L & ESTHER TRS 2 Page B-5
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
236 4887 343-320-25 $55.00 LOPEZ FLORENCIO / LOPEZ PATRICIA 2 237 4887 343-320-26 $55.00 CARDENAS YOLANDA T 1
238 4887 343-320-27 $55.00 BHATHAL BALKAR / BHATHAL GURMEET KAUR 2 239 4887 343-320-28 $55.00 SINGH HARPREET / KAUR KULJIT 2 240 4887 343-320-29 $55.00 CORDERO MIKE J / CORDERO ADRIANA 2 241 4887 343-320-30 $55.00 GONZALEZ JUAN 1
242 4887 343-320-31 $55.00 RODRIGUEZ NOAH / RODRIGUEZ BEATRIZ 2 243 4887 343-320-32 $55.00 ANDERSEN STACEY RENEE 1
244 4887 343-320-33 $55.00 BRAR RAJINDER S / BRAR HARJINDER K 2 245 4887 343-320-34 $55.00 SINGH PARMINDER 1
246 4887 343-320-35 $55.00 KAMINE JAMES S/ KAMINE LETICIA 2 247 4994 343-331-01 $55.00 CHAN BENNY / CHAN WENDY 2
248 4994 343-331-02 $55.00 JEFFREYS FORREST A / JEFFREYS YVONNE M 2 249 4994 343-331-03 $55.00 SINGH MANGTA 1
250 4994 343-331-04 $55.00 KINGRA LQBAL SINGH 1
251 4994 343-331-05 $55.00 KAHLON SANDEEP PAL SINGH 1
252 4994 343-331-06 $55.00 VALDEZ JOHN & MARY LOUISE 2
253 4994 343-331-07 $55.00 BRIDGER JAMES & TAMMY 2
254 4994 343-331-08 $55.00 DIAZ GERARDO C / DIAZ DARLINE 2 255 4994 343-331-09 $55.00 SCOTT KELVIN T / SCOTT LISA L 2 256 4994 343-331-10 $55.00 CARRASCO MARIA E 1
257 4994 343-331-11 $55.00 VASQUEZ JOEL / VASQUEZ IRENE 2 258 4994 343-331-12 $55.00 FREGOSO EZEQUIEL / MEZA KARINA 2 259 4994 343-331-13 $55.00 FLORES TOMAS / FLORES ROSA G 2 260 4994 343-331-14 $55.00 SINGH GURJIT 1
261 4994 343-331-15 $55.00 GONZALES GRACIELA / VARGAS ELSA 2 262 4994 343-332-21 $55.00 JEFFREYS FORREST / JEFFREYS YVONNE 2 263 4994 343-332-20 $55.00 KAUR BALJINDER 1
264 4994 343-332-19 $55.00 FORNEY JOSHUA / FORNEY STEPHANIE 2 265 4994 343-332-18 $55.00 DELEIJA-SAKAGUCHI MARTHA TRS 1 266 4994 343-332-17 $55.00 MCMANUS MURRAY / MCMANUS JAN 2 267 4994 343-332-16 $55.00 LEYBA ANTHONY A / LEYBA TAMARA L 2 268 4994 343-332-15 $55.00 TAPIA IRMA 1
269 4994 343-332-14 $55.00 SAKAGUCHI CRAIG Y 1
270 4994 343-332-13 $55.00 VASQUEZ ANTONIO S / VASQUEZ JENNIFER N 2 271 4994 343-332-12 $55.00 MOORADIAN CHRISTIE 1
272 4994 343-332-11 $55.00 STEPHENS STEVEN D / STEPHENS PARMJIT K 2 273 4994 343-332-10 $55.00 RAISKUP SANDRA L / RAISKUP ROBERT K 2 274 4994 343-332-09 $55.00 KEENER JORDAN T / KEENER SARAH C 2 275 4994 343-332-08 $55.00 MELLON CRAIG J 1
276 4994 343-332-07 $55.00 GREWAL JAGROP 1
277 4994 343-332-06 $55.00 ESPINOZA ALONSO RAMOS / ESPINOZA ELVIRA M 2 278 4994 343-332-05 $55.00 FURTAK JOHN R 1
279 4994 343-332-04 $55.00 CALDERON DIANA 1
280 4994 343-332-03 $55.00 SINGH PRITAM 1
281 4994 343-332-02 $55.00 CHEATWOOD LANCE K / CHEATWOOD MELINDA A 2 282 4994 343-332-01 $55.00 GARCIA REGINALDO 1
283 5042 343-350-01 $55.00 CHAVEZ IGNACIO / CHAVEZ PETRA 2 284 5042 343-350-02 $55.00 FITZGERALD AARON 1
285 5042 343-350-03 $55.00 RAMIREZ ARMANDO S & MARY E 2 286 5042 343-350-04 $55.00 CHAHAL SINGH / CHAHAL SUKHPREET 2 287 5042 343-350-05 $55.00 GILL HARJINDER S 1
Page B-6
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
288 5042 343-350-06 $55.00 TAPIA ARTEMIO 1
289 5042 343-350-07 $55.00 GUERRERO MARIA 1
290 5042 343-350-08 $55.00 GILL GURSAHIB SINGH / GILL HARPREET KAUR 2 291 5042 343-350-09 $55.00 VALLE MARGIE MARIE 1
292 5042 343-350-10 $55.00 SINGH GURCHARAN 1
293 5042 343-350-11 $55.00 PANDHER TARA S / KAUR NACHHATTAR 2 294 5042 343-350-12 $55.00 RUIZ ANA LILIANA 1
295 5042 343-350-13 $55.00 CLIFFT TRAVIS / CLIFFT ANDREA 2 296 5042 343-350-14 $55.00 WILSON ROSE MARIE 1
297 5042 343-350-15 $55.00 SILVA ROLANDO / SILVA ARACELY 2 298 5042 343-350-16 $55.00 RAMIREZ ANGEL / RAMIREZ HORTENCIA B 2 299 5042 343-350-17 $55.00 SINGH GURINDER PAL / SINGH SUKHJIT K 2 300 5042 343-350-18 $55.00 GONZALES ZUJAIRI 1
301 5042 343-350-19 $55.00 SAGAR DEV & SUNITA TRS 2
302 5042 343-350-20 $55.00 JUAREZ RAYMOND / JUAREZ ANGELA 2 303 5042 343-350-21 $55.00 SANDHU JASWANT S / SANDHU INDERJIT K 2 304 5042 343-350-22 $55.00 JUAREZ SALAZAR JOHN P / JUAREZ JOANN 2 305 5042 343-350-23 $55.00 MONTES JUAN / MONTES MARIA 2 306 5042 343-350-24 $55.00 PUREWAL KARMJIT SINGH / PUTEWAL BALJINDER 2 307 5042 343-350-25 $55.00 DOSANJH JASKARAN S / DOSANJH RANJIT K 2 308 5042 343-350-26 $55.00 CRAFT CHRISTINA L / BALDWIN JILL 2 309 5042 343-350-27 $55.00 SINGH RAJINDER 1
310 5042 343-350-28 $55.00 GILL RANJEET S / GILL SURINDER K 2 311 5042 343-350-29 $55.00 ARTURO RAMIREZ L / DTD 06-06-28 T 2 312 5042 343-350-30 $55.00 TAPIA ARTEMIO 1
313 5042 343-350-31 $55.00 ORTIZ SANDRA I / ORTIZ EMILIO J 2 314 5042 343-350-32 $55.00 UYEDA BRADFORD 1
315 5042 343-350-33 $55.00 GASTELUM ADELAIDA / GASTELUM ANDRES A 2 316 5042 343-350-34 $55.00 MARTINEZ EMMA A ESCARENO / MARTINEZ VICTORIA T 2 317 5042 343-350-35 $55.00 PEREZ RICHARD / PEREZ LORRAINE S 2 318 5042 343-350-36 $55.00 SINGH SATNAM 1
319 5042 343-350-37 $55.00 CANDELARIA TIMOTHY P 1
320 5042 343-350-38 $55.00 ESPARZA MARIO THOMAS 1
321 5042 343-350-39 $55.00 FLORES ANTHONY / FLORES ESMERALDA 2 322 5042 343-350-40 $55.00 KIKUTA RODNEY K 1
323 5042 343-350-41 $55.00 VELASCO SAUL 1
324 5042 343-350-42 $55.00 SINGH AMARJEET / SINGH SUKHPAL KAUR 2 325 5042 343-350-43 $55.00 HEHAR AVTAR S / HEHAR RAJWINDER KAUR 2 326 5042 343-350-44 $55.00 CORONA HORACIO MARTINEZ 1
327 5042 343-350-45 $73.42 DESMOND FAMILY REAL ESTATE LIMITED PARTN 1 328 5042 343-350-46 $227.78 DESMOND FAMILY REAL ESTATE LIMITED PARTN 1 329 5088 345-200-01 $55.00 SINGH HARVINDER / SINGH SUKHWINDER KAUR 2 330 5088 345-200-03 $55.00 VARELA MICHEAL A 1
331 5088 345-200-04 $55.00 SINGH SUKHWINDER 1
332 5088 345-200-05 $55.00 BISCAY PETER 1
333 5088 345-200-06 $55.00 GALLEGOS FRANK S / GALLEGOS KIM 2 334 5088 345-200-07 $55.00 AUGUST JOSEPH L / AUGUST TENISHA K 2 335 5088 345-200-08 $55.00 SINGH SUKHDEV / SINGH SARBJIT KAUR 2 336 5088 345-200-09 $55.00 PANNU JUGRAJ SINGH 1
337 5088 345-200-10 $55.00 CHATHA RANJIT S / CHATHA JATINDER K 2 338 5088 345-200-11 $55.00 KOMAKI DEREK / KOMAKI EMI 2
339 5088 345-200-12 $55.00 SCHNEIDER MIKE / SCHNEIDER KARRIE 2 Page B-7
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
340 5088 345-200-13 $55.00 HAWKINS JASON W / HAWKINS MARLA L 2 341 5088 345-200-14 $55.00 SINGH RAJWINDER / SINGH RAJINDER / SINGH AMARJEET KAUR 3 342 5088 345-200-15 $55.00 MARTINEZ ERNEST T / HERNANDEZ-MARTINEZ ESTELLA M 2 343 5088 345-200-16 $55.00 LIMA PHILLIP W / LIMA KAREN 2 344 5088 345-200-17 $55.00 JIMENEZ CHRISTOPHER N 1
345 5088 345-200-18 $55.00 KAUR RANDHIR 1
346 5088 345-200-19 $55.00 GARCIA JAIME / GARCIA MONICA 2 347 5088 345-200-20 $55.00 RAMOS MARGARITA M 1
348 5088 345-200-21 $55.00 BRAR RAJINDER S / BRAR MANJIT K 2 349 5088 345-200-22 $55.00 LEDESMA VICTOR M / LEDESMA ELOISE G 2 350 5088 345-200-23 $55.00 DHILLON LITHA K 1
351 5088 345-200-24 $55.00 GREWAL SUKHBIR K 1
352 5088 345-200-25 $55.00 DOBBINS JEREMY MICHAEL / DOBBINS MONICA MARIE 2 353 5088 345-200-26 $55.00 SANCHEZ ELISEO A / SANCHEZ DENISE R 2 354 5088 345-200-27 $55.00 MYNDERUP IAN / MYNDERUP KELLY A 2 355 5088 345-200-28 $55.00 MARES JOSEPH L 1
356 5088 345-200-29 $55.00 LARGER SOPHIA L 1
357 5088 345-200-30 $55.00 CARAVEO JAIME / CARAVEO ALMA 2 358 5088 345-200-31 $55.00 GARCIA MARIA J TRS 1
359 5088 345-200-32 $55.00 KOGA JAN 1
360 5088 345-200-33 $55.00 AYON FEDERICO / AYON JENNIFER 2 361 5088 345-200-34 $55.00 LUNA RAMIRO 1
362 5088 345-200-35 $55.00 FLORES CONNIE D 1
363 5088 345-200-36 $55.00 SANCHEZ ALBERT / SANCHEZ MONICA 2 364 5088 345-200-37 $55.00 MACIAS SALVADOR 1
365 5088 345-200-38 $55.00 HUANTE ALVARO ESPINO /GONZALEZ LUCILA MORENO 2 366 5088 345-200-39 $55.00 GONZALES RENE A / GONZALEZ MARINA Z 2 367 5088 345-200-40 $55.00 SINGH BALDIP / SINGH GURPREET K 2 368 5088 345-200-41 $55.00 LANINI BENITTA KRIS 1
369 5088 345-200-42 $55.00 MENDES SARAH 1
370 5088 345-200-43 $55.00 TORRES CAYETANO SABINO L / TORRES CLAUDIA 2 371 5088 345-200-44 $55.00 MURILLO RAMON / MURILLO LOURDES 2 372 5088 345-200-45 $55.00 VASQUEZ EDGAR / VASQUEZ JAMI 2 373 5088 345-200-46 $55.00 HERNANDEZ GEORGINA 1
374 5088 345-200-47 $55.00 PADILLA ENRIQUE / PADILLA MARIA 2 375 5088 345-200-48 $55.00 RIVERA MELISA EDITH / ACOSTA IVAN MOLINA 2 376 5088 345-200-49 $55.00 BOTELLO RIGOBERTO VIVANCO / VIVIANCO LESLIE ANN 2 377 5088 345-200-50 $55.00 GREWAL GURVIR S / GREWAL KULJINDER K 2 378 5088 345-200-51 $55.00 VALENZUELA MARIA A 1
379 5088 345-200-52 $55.00 ALVARADO ALFONSO / ALVARADO MONAMARIE J 2 380 5088 345-200-53 $55.00 QUINTANA MARGARET 1
381 5088 345-200-54 $55.00 GILL SARJA SINGH & NAVKIRAN KAUR TRS 2 382 5088 345-200-55 $55.00 NUNEZ MANUEL 1
383 5088 345-200-56 $55.00 GILL GURMIT S / GILL DARSHAN K 2 384 5088 345-200-57 $55.00 LOPEZ ALMA 1
385 5088 345-200-58 $55.00 TORRES JOE E 1
386 5088 345-200-59 $55.00 MORA MAVET 1
387 5088 345-200-60 $55.00 MCCULLAR HARVEY E / MCCULAR JANICE C 2 388 5088 345-200-61 $55.00 MACIAS MARGARITO / MARGARITO ELIZABETH 2 389 5088 345-200-62 $55.00 VALLE FRED 1
390 5088 345-200-63 $55.00 MCLEMORE BARRY C / MCLEMORE KATHLEEN F 2 391 5088 345-200-64 $55.00 LOPEZ ALBERTO / OROSCO-LOPEZ PRISCILA A 2 Page B-8
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
392 5088 345-200-65 $55.00 RANDHAWA NIRMAL K 1
393 5088 345-200-66 $55.00 BRAR SURJIT S / BRAR NACHHATTAR K 2 394 5088 345-200-67 $55.00 MARQUEZ BENJAMIN L / MARQUEZ APRIL P 2 395 5041 343-320-39 $55.00 KAUR AMARJIT / KAUR AMANDEEP 2 396 5041 343-320-40 $55.00 BHATTI JASWANT S / BHATTI RAJINDER K 2 397 5041 343-320-41 $55.00 ABDULLA ADEL 1
398 5041 343-320-42 $55.00 RODELA MANUEL / RODELA MELISSA 2 399 5041 343-320-43 $55.00 HARO ELIZABETH M / HARO MICHAEL 2 400 5041 343-320-44 $55.00 SINGH GURPAL 1
401 5041 343-320-45 $55.00 SANDHU SUKHJINDER S 1
402 5041 343-320-46 $55.00 PERALES RUDY / PERALES INEZ 2 403 5041 343-320-47 $55.00 AVEDISIAN STACY 1
404 5041 343-320-48 $55.00 SINGH PARAMJIT / KAUR JASWINDER 2 405 5041 343-320-49 $55.00 DOMINGUEZ DARIO 1
406 5041 343-320-50 $55.00 PICAZO JACQUELINE 1
407 5041 343-320-51 $55.00 SCHNEIDER WILLIAM F 1
408 5041 343-320-52 $55.00 SINGH JAGROOP / SINGH GURPREET KAUR 2 409 5041 343-320-53 $55.00 SINGH JAGROOP / SINGH GURPREET KAUR 2 410 5041 343-320-54 $55.00 SANTALUCIA LOPEZ JUAN C / SANTALUCIA VILLAGOMEZ 2 411 5041 343-320-55 $55.00 JOHAL KIRNDEEP KAUR / GREWAL BALJIT KAUR 2 412 5041 343-320-56 $55.00 JIMENEZ ADAM G 1
413 5041 343-320-57 $55.00 SANGOKOYA OLADEHINDE BOLAJI 1 414 5041 343-320-58 $55.00 BARELA ENRIQUE FREDDIE / BARELA SUSANA 2 415 5041 343-320-59 $55.00 OCEGUEDA PEDRO / AGUILAR ALMA Y 2 416 5041 343-320-60 $55.00 KANDARIAN EUGENE A & YVONNE TRS 2 417 5041 343-320-61 $55.00 KAUR KAMALJIT 1
418 5041 343-320-62 $55.00 SINGH BALVIR / SINGH MANJIT KAUR 2 419 5041 343-320-63 $55.00 RAMOS MANOLITO / RAMOS EMMA 2 420 5041 343-320-64 $55.00 BAINS HARJIT 1
421 5041 343-320-65 $55.00 ATWAL DILVEER 1
422 5041 343-320-66 $55.00 SINGH RAJWINDER / MORENO STEPHANIE 2 423 5041 343-320-67 $55.00 SOSA SALMERON / SOSA CARMEN 2 424 5041 343-320-68 $55.00 SINGH JESSIE / SANDHU NISHI 2 425 5041 343-320-69 $55.00 LOZANO TRISTAN 1
426 5041 343-320-70 $55.00 GILL HARJIT S / GILL KAMALJIT KAUR 2 427 5041 343-320-71 $55.00 GARCIA FLOR 1
428 5041 343-320-72 $55.00 KANDOLA PARAMJIT / KANDOLA MANPREET KAUR 2 429 5041 343-320-73 $55.00 CARDENAS LEONARDO T / CARDENAS JUANITA 2 430 5041 343-320-74 $55.00 BRAR JASKIRAT 1
431 5041 343-331-17 $55.00 CRISP AARON 1
432 5041 343-331-18 $55.00 GAONA RICARDO / FLORES PATRICIA 2 433 5041 343-331-19 $55.00 POSTON STEVEN M 1
434 5041 343-331-20 $55.00 LUNA CEASAR 1
435 5041 343-331-21 $55.00 JOHAL GURDEEP SINGH / JOHAL GURBAX KAUR 2 436 5041 343-331-22 $55.00 SERRATO PETER / SERRATO YOLANDA 2 437 5041 343-331-23 $55.00 SINGH RAJWINDER 1
438 5041 343-331-24 $55.00 KAHLON DALVIR S / KAHLON JASWINDER K 2 439 5041 343-331-25 $55.00 TOSTE JENNIFER L / TOSTE MICHAEL 2 440 5041 343-331-26 $55.00 SINGH RAVINDER / KAUR SURINDER 2 441 5041 343-331-27 $55.00 TAPIA ARTEMIO 1
442 5041 343-333-01 $55.00 DHILLON KAUR / DHILLON KULVIR 2 443 5041 343-333-02 $55.00 SILVA JESSICA Y / SILVA JAMES A 2 Page B-9
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
444 5041 343-333-03 $55.00 POTTS KURT M 1
445 5041 343-333-04 $55.00 MARTINEZ GRACIELA / BARAJAS PEDRO 2 446 5041 343-333-05 $55.00 AMARANTE JASON 1
447 5041 343-333-06 $55.00 TAPIA ARTEMIO R / TAPIA IMRA V 2 448 5041 343-333-07 $55.00 BAINS HARJIT 1
449 5041 343-334-01 $55.00 HANS HARMINDER S / HANS TEJINDER K 2 450 5041 343-334-02 $55.00 DHAMI SATWANT S 1
451 5041 343-334-03 $55.00 DIAZ MONICA NAEDIA / DIAZ MIGUEL 2 452 5041 343-334-04 $55.00 SINGH AMARJIT 1
453 5041 343-334-05 $55.00 TORRES RODRIGO / ALVARADO CARLA 2 454 5041 343-334-06 $55.00 ESQUEDA JULIO O 1
455 5041 343-334-07 $55.00 YUEN KENNETH / YUEN JANIE F 2 456 5041 343-334-08 $55.00 SERRATO PETER / SERRATO TERESA 2 457 5041 343-334-09 $55.00 DOSANJH TAJINDER / DOSANJH INDERJIT KAUR 2 458 5041 343-334-10 $55.00 SINGH CHAMKAUR / SINGH SURINDER 2 459 5041 343-334-11 $55.00 SINGH SUNDER / SINGH GAGANPREET KAUR 2 460 5041 343-334-12 $55.00 ESKELSEN DIANE M 1
461 5041 343-334-13 $55.00 TAPIA ARTEMIO 1
462 5041 343-334-14 $55.00 MILLER PAULA C / MILLER ROBERT J 2 463 5280 345-210-01 $55.00 SINGH GILL NARDEEP K / SINGH BHARPUR 2 464 5280 345-210-02 $55.00 SANDHU PARMJIT KAUR 1
465 5280 345-210-03 $55.00 OZBURN GEORGE 1
466 5280 345-210-04 $55.00 BAJWA KULDIP S / BAJWA BALWINDER 2 467 5280 345-210-05 $55.00 WONG RICHARD 1
468 5280 345-210-06 $55.00 VASQUEZ PATRICK / VASQUEZ ASHLEY 2 469 5280 345-210-07 $55.00 KIRK AND KATHY YERGAT, REVOCABLE LIVING TRUST / YERGAT KIRK /
YERGT KATHY
3 470 5280 345-210-08 $55.00 FLORES CINDY I / FLORES RODOLFO 2 471 5280 345-210-09 $55.00 MENDEZ NINO DANIEL M / MENDEZ SONYA E 2 472 5280 345-210-16 $55.00 SINGH GURJAP / SINGH GLORIA A 2 473 5280 345-210-17 $55.00 DOUGLAS DAVID / DOUGLAS CYNTHIA A 2 474 5280 345-210-18 $55.00 FREEMAN CORY 1
475 5280 345-210-19 $55.00 VARELA MARSHALL D / VARELA PATRICIA 2 476 5280 345-210-20 $55.00 KAUR ATKAR BHAUDER SINGH / KAUR JASWANT 2 477 5280 345-210-21 $55.00 PELAYO BRYAN / PELAYO STEPHANIE 2 478 5280 345-210-22 $55.00 DIAZ CARLOS / DIAZ JASMINE 2 479 5280 345-210-23 $55.00 SINGH RAJWINDER 1
480 5280 345-210-24 $55.00 KAUR SINGH AMARJIT / KAUR PARWINDER 2 481 5280 345-210-25 $55.00 RANDHAWA VISHAWPAL S / RANDHAWA RAVINDERJIT K 2 482 5280 345-210-26 $55.00 ENMARK-DOMINGUEZ MARLA E 1
483 5280 345-210-27 $55.00 CARRISALES ISAAC / CARRISALES CORINE 2 484 5280 345-210-28 $55.00 VANVANNGYUEN KENNY VAN 1
485 5280 345-210-29 $55.00 DE LA CERDA, ROJIRIO / DE LA CERDA, SONIA 2 486 5280 345-210-30 $55.00 BURGESS SUSANNA 1
487 5280 345-210-31 $55.00 HUN ROEUN K / HUN CHANRY 2
488 5280 345-210-32 $55.00 SCANDURA BRIAN A / WILLIAMS KACI A 2 489 5280 345-210-33 $55.00 PULKOWNIK ROBERT A 1
490 5280 345-210-34 $55.00 DAVIS KENNETH 1
491 5280 345-210-35 $55.00 SINGH GURBAX 1
492 5280 345-210-36 $55.00 MENDOZA ALVARO CUEVAS / ESPINOZA RAMONA 2 493 5280 345-210-37 $55.00 GARCIA GENARO / GARCIA LAURA S 2 494 5280 345-210-38 $55.00 SOLIS SILVAS DENNIS J / SOLIS NANCY 2 Page B-10
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
495 5280 345-210-39 $55.00 RAMOS JAVIER / RAMOS PETRA G 2 496 5280 345-210-40 $55.00 HASAN MOHSIN / HASAN NAIF 2
497 5280 345-210-41 $55.00 MANN PARSHAN S / MANN RUPINDER 2 498 5280 345-210-42 $55.00 ROCHA DENISE M / ROCHA SONNY 2 499 5280 345-210-43 $55.00 DELEON JOSE P / DELEON CORINA 2 500 5280 345-210-44 $55.00 JENKINS ROSS A / JENKINS JENNIFER L 2 501 5280 345-210-45 $55.00 DENVER JANEL J / DENVER SHAWN 2 502 5280 345-210-46 $55.00 MORFIN JOSE 1
503 5280 345-210-47 $55.00 HOLLINS JASON D / HOLLINS SUZANNE R 2 504 5280 345-210-48 $55.00 SPATE DARREN A / SPATE CHRISSIE L 2 505 5280 345-210-49 $55.00 PUREWAL HARJINDER S / PUREWAL GURJIT S 2 506 5280 345-210-50 $55.00 COGAN FREDERICK J / COGAN GINA R 2 507 5280 345-210-51 $55.00 LEE ROSALINDA 1
508 5280 345-210-52 $55.00 SINGH HARVINDER / KAUR SUKHWINDER 2 509 5280 345-210-53 $55.00 GILL AMARJEET / GILL SURINDER P 2 510 5280 345-210-54 $55.00 CHACON TOM M / CHACON RUTH C 2 511 5280 345-210-55 $55.00 CHAGOLLA ARMANDO / CHAGOLLA MARTHA G 2 512 5280 345-210-56 $55.00 JIMENEZ BERNARD / JIMENEZ MARILU 2 513 5280 345-210-57 $55.00 SINGH GURDEEP 1
514 5280 345-210-58 $55.00 DAWN GARDNER BRADLEY EDWARD / DAWN ERICKA 2 515 5280 345-210-59 $55.00 FIERRO YADIRA MILAGROS 1
516 5280 345-210-60 $55.00 CHEEMA, BALJINDER KAUR / CHEEMA, SARGUNN SIGN / CHEEMA KULDEEP SINGH
3 517 5280 345-210-61 $55.00 SERRANO JASON M / SERRANO DAWNIELLE R 2 518 5280 345-210-62 $55.00 KAUR CHAHIL CHAMKAUR SINGH / KAUR HARSIMRAN 2 519 5280 345-210-63 $55.00 LIAN JIE YING 1
520 5280 345-210-64 $55.00 MORENO JOSE A / MORENO MATIANA G 2 521 5280 345-210-65 $55.00 DELGADO MARCUS 1
522 5280 345-210-66 $55.00 SANDOVAL NINFA 1
523 5280 345-210-67 $55.00 PAI RATTAN / KUMAR BALJIT 2
524 5280 345-210-68 $55.00 MORENO STEPHANIE 1
525 5280 345-210-69 $55.00 SINGH RAJWINDER 1
526 5090 340-290-01 $85.76 REYES JUAN R / REYES BRISSA A 2 527 5090 340-290-02 $85.76 SHRESTHA PRACHANDA / SHRESTHA WENDY C 2 528 5090 340-290-03 $85.76 LOMELI MOISES / LOMELI ADRIANA 2 529 5090 340-290-04 $85.76 CRAWFORD JASON JORDAN / NAKAYAMA SHANNON SHIME 2 530 5090 340-290-05 $85.76 CALDERON-SOLIS SOLIS MANUEL / CALDERON-SOLIS SUSANA 2 531 5090 340-290-06 $85.76 SALAS, STEPHANIE YVONNE / SALAS, SAHUREP 2 532 5090 340-290-07 $85.76 CARILLO IGNACIO C / CARILLO MARZIE V 2 533 5090 340-290-08 $85.76 HALLER SEAN EDWARD / HALLER SHAUNA R 2 534 5090 340-290-09 $85.76 WOODS ROTHSCHILD ROBERT A / WOODS TESHAWNA M 2 535 5090 340-290-10 $85.76 LEE TZEXA C / LEE KAY 2
536 5090 340-290-11 $85.76 DYER DIANA FAYE 1
537 5090 340-290-12 $85.76 SHOOPMAN JEFFREY J / SHOOPMAN FELICIA A 2 538 5090 340-290-13 $85.76 ANNA MURILLO UVER / ANNA SANDRA 2 539 5090 340-290-14 $85.76 COPPOLA ADRIENNE DIANE 1
540 5090 340-290-15 $85.76 ONTIVEROS EDWARD 1
541 5090 340-290-16 $85.76 ONTIVEROS EDWARD TRS 1
542 5090 340-290-17 $85.76 CERVANTES LEROY JR 1
543 5090 340-290-18 $85.76 ALVAREZ JUAN M /ALVAREZ-FERNANDEZ GRISELDA 2 544 5090 340-290-19 $85.76 PALACIOZ CHRISTOPHER / PALACIOZ SULEMA 2 545 5090 340-290-20 $85.76 MACIAS FELIX / MACIAS SANDRA L 2 Page B-11
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
546 5090 340-290-21 $85.76 AYON ESCAMILLA ISAAC / AYON ESMERALDA M 2 547 5090 340-290-22 $85.76 SIDHU SANDEEP S / SIDHU KULWINDER K 2 548 5090 340-290-23 $85.76 SANDHU SINGH GURWINDER / SANDHU BALJEET 2 549 5090 340-290-24 $85.76 ROBLES RICARDO 1
550 5090 340-290-25 $85.76 KOONTZ MICHAEL P / KOONTZ LINDA L 2 551 5090 340-290-26 $85.76 VASQUEZ ALBERTO 1
552 5090 340-290-27 $85.76 KAUR GILL KULDEEP SINGH & KAUR GURPREET 2 553 5090 340-290-28 $85.76 TOROSIAN ALAN 1
554 5090 340-290-29 $85.76 FULSOM TROY / FULSOM LESLIE SONIA 2 555 5090 340-290-30 $85.76 JONES JASON ERIC 1
556 5090 340-290-31 $85.76 BROWNING LIZBETH / BROWNING GEOFFREY 2 557 5090 340-290-33 $85.76 KAZARIAN KARNIG RON / KAZARIAN NAJDA 2 558 5090 340-290-34 $85.76 SUNDBERG CHRISTINE 1
559 5090 340-290-35 $85.76 LOZANO JULIAN / LOZANO BASILISA 2 560 5090 340-290-36 $85.76 CRUZ REYNALDO A / CRUZ CORRINE G 2 561 5090 340-290-37 $85.76 BOLIO DANIEL JOSEPH / BOLIO SARAH DELL 2 562 5090 340-290-38 $85.76 SALAS-RAMIREZ RAMIREZ VICENTE / SALAS-RAMIREZ ADELITA 2 563 5090 340-290-39 $85.76 MORENO DANIEL / MORENO ANNA 2 564 5090 340-290-40 $85.76 DHANDA BIR S / DHANDA BALJIT K 2 565 5090 340-290-41 $85.76 ONTIVEROS PROPERTIES LLC 1
566 5090 340-290-42 $85.76 LEE FRANCO ALISON KIKUTA / LEE JOSHUA 2 567 5090 340-290-43 $85.76 RUBALCABA MICHAEL / RUBALCABA CHARLENE 2 568 5090 340-290-44 $85.76 MURO DAVID / MURO AMY 2
569 5090 340-290-45 $85.76 HESS ERIK S / HESS RHONDA J 2 570 5090 340-290-46 $85.76 CLEVELAND BRANDON JOSEPH / CLEVELAND TALENE E 2 571 5090 340-290-47 $85.76 WATSON CHARLES HENRY JOSEPH / WATSON CHEALYN L 2 572 5090 340-290-48 $85.76 MOKHA HARPREET S 1
573 5090 340-290-49 $85.76 GILL JAGMAIL SINGH / GILL NAVNEET KAUR 2 574 5090 340-290-50 $85.76 SPIDELL SKYLER 1
575 5090 340-290-51 $85.76 KEITHLEY JAMES / KEITHLEY ANNA 2 576 5090 340-290-52 $85.76 RODRIGUEZ PONCE ANGEL / RODRIGUEZ ALEJANDRA 2 577 5090 340-290-53 $85.76 MARTINEZ CHISTOPHER A 1
578 5090 340-290-54 $85.76 GUTIERREZ JOHN P / GUTIERREZ LINDA R 2 579 5090 340-290-55 $85.76 NUNEZ ENELIDA 1
580 5090 340-290-56 $85.76 MARIE BRUNO ADAM & MARIE JODIE 2 581 5090 340-300-01 $85.76 JAGGI SAHIL / JAGGI SAVITA 2 582 5090 340-300-02 $85.76 AVEDISIAN MICHAEL G 1
583 5090 340-300-03 $85.76 LEE PERKINS JOHN DOUGLAS / LEE BRENDA 2 584 5090 340-300-04 $85.76 KAUR JHUTTI MANVIR / KAUR SANDEEP 2 585 5090 340-300-05 $85.76 SIMAS KEATON DANE / SIMAS BETHANY KELLIE 2 586 5090 340-300-06 $85.76 ORTIZ MAGANA CARLOS / ORTIZ SANDRA 2 587 5090 340-300-07 $85.76 CROW ROBERT ALAN 1
588 5090 340-300-08 $85.76 DELAO JOAQUIN RUBEN / DELAO MELODIA LILIANA CHAVEZ 2 589 5090 340-300-09 $85.76 HAMMER BRIAN 1
590 5090 340-300-10 $85.76 CADIZ RUBIO SERGIO / CADIZ MICHELLE 2 591 5090 340-300-11 $85.76 BARRY SCOTT / BAISA-BARRY DIANA 2 592 5090 340-300-13 $85.76 KANDARIAN MICHELLE / KANDARIAN KEVIN 2 593 5090 340-300-14 $85.76 ALONZO, AGUSTIN / ALONZO, BRITTANY LEEANN GOOGO 2 594 5090 340-300-15 $85.76 DAVIS JEANNIE R 1
595 5090 340-300-16 $85.76 ROMERO WILLIAM / ROMERO ARACELI 2 596 5090 340-300-17 $85.76 RENEE GUTIERREZ HENRY CHARLES & RENE LISA 2 597 5090 340-300-18 $85.76 TIGER STACEY 1
Page B-12
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
598 5090 340-300-19 $85.76 OROZCO ROBERT / OROZCO ROBIN 2 599 5090 340-300-20 $85.76 LOPEZ OTANIEL 1
600 5090 340-300-21 $85.76 SINGH, LOVEPREET / SIGNH, KULDIP & BALJIT 3 601 5090 340-300-22 $85.76 SEXTON DANIEL L / SEXTON KATHERINE E 2 602 5090 340-300-23 $85.76 LOPEZ CARDENAS CESAR / LOPEZ LORENA 2 603 5090 340-300-24 $85.76 XAVIER JOSEPH R / XAVIER PATTI L 2 604 5090 340-300-25 $85.76 HERNANDEZ MANUEL A / HERNANDEZ CYNTHIA M 2 605 5090 340-300-26 $85.76 SAHOTA HARMAN KAUR 1
606 5090 340-300-27 $85.76 RODRIGUEZ NOAH / RODRIGUEZ BEATRIZ 2 607 5090 340-300-28 $85.76 SIMONIAN KRISTEN M 1
608 5090 340-300-29 $85.76 PERRY HADDEN ERIC / PERRY ANGELA 2 609 5090 340-300-30 $85.76 ALONZO, AGUSTIN / ALONZO, BRITTANY LEEANN GOOGO 2 610 5090 340-300-31 $85.76 CHAVEZ CUELLAR DAVID / CHAVEZ YVETTE 2 611 5090 340-300-32 $85.76 BOUCEIGUES LUIS A / BOUCEIGUES LORES C 2 612 5090 340-300-33 $85.76 VALLEJO TORRES / VALLEJO MARIA M 2 613 5090 340-300-34 $85.76 LEON DARLENE TRS 1
614 5090 340-300-35 $85.76 HORNE BRANDON R 1
615 5090 340-300-36 $85.76 CORDERO CHRISTIAN / QUIROZ JEANETTE 2 616 5090 340-300-37 $85.76 KAZARIAN MICHAEL S 1
617 5090 340-300-38 $85.76 MORENO STEPHANIE L 1
618 5090 340-300-39 $85.76 ACOSTA TERESA 1
619 5090 340-300-40 $85.76 SIMONIAN NANETTE A 1
620 5090 340-300-41 $85.76 MTUNGA TAWANDA E / MONROE JENNIFER LYNN 2 621 5090 340-300-42 $85.76 STAATS AUBREY 1
622 5090 340-300-43 $85.76 LARA ABEL / LARA ARLENE 2
623 5090 340-300-44 $85.76 BETIAN ALEXANDER R / BETIAN DIANE C 2 624 5090 340-300-45 $85.76 SANDHU KARNAIL SINGH 1
625 5090 340-300-46 $85.76 STEELE DANIEL J / STEELE LEA M 2 626 5090 340-300-47 $85.76 PEREZ-AGUAYO AGUAYO EDGAR / PEREZ-AGUAYO VERONICA 2 627 5090 340-300-48 $85.76 ROMERO BLANCAS RICHARD / ROMERO LISA 2 628 5090 340-300-49 $85.76 PETROS JAMES M / CARRASCO-PETROS LISA 2 629 5090 340-300-50 $85.76 SANTOYO LAURA ROSE / SANTOYO MARIO & IRENE 3 630 5090 340-300-51 $85.76 DOMINIQUE STAATS JOHN JAMES / DOMINIQUE SANDRA 2 631 5090 340-300-52 $85.76 MATHIS JENNIFER 1
632 5090 340-300-53 $85.76 ERISEY MICHAEL JOHN / STALKER TERINA ANN 2 633 5090 340-300-54 $85.76 FREDERICKS CHRISTOPHER / FREDERICKS GRACE 2 634 5090 340-300-55 $85.76 STORM CLINT / STORM DEANNA 2 635 5090 340-300-56 $85.76 BEDROSIAN CARLOTTA TRUSTEE 1 636 5090 340-300-57 $85.76 HENRY ROBERT TODD 1
637 5090 340-300-58 $85.76 WOODSIDE 06N LP 1
638 5212 343-360-01 $54.50 VIRK RAMANJIT K / VIRK MANJIT S 2 639 5212 343-360-02 $54.50 GILL HARJIT S / GILL KAMALJIT K 2 640 5212 343-360-03 $54.50 COLEMAN NICHOLAS SHAMERC 1
641 5212 343-360-04 $54.50 GILL CHANCHAL / GILL GURMIT 2 642 5212 343-360-05 $54.50 KAUR JOHAL KASHMIR S / KAUR SARBJEET 2 643 5212 343-360-06 $54.50 FLORES ANGELICA 1
644 5212 343-360-07 $54.50 AGUILAR CARLOS / AGUILAR TINA M 2 645 5212 343-360-08 $54.50 MODAK NIRMALYA / MODAK SUMITA 2 646 5212 343-360-09 $54.50 GONZALEZ JUAN M / GONZALEZ DELLA M 2 647 5212 343-360-10 $54.50 HUTCHISON VINCENT / HUTCHISON NELIDA 2 648 5212 343-360-11 $54.50 CALLISON LEE M 1
Page B-13
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
649 5212 343-360-12 $54.50 SMITH REVOCABLE LIVING TRUST / SMITH HANSEL AMOS / SMITH
ROMONA JEAN
3 650 5212 343-360-13 $54.50 MIMURA MELINDA / MIMURA CHRISTOPHER 2 651 5212 343-360-14 $54.50 BEENE SARA LYNN 1
652 5212 343-360-15 $54.50 KAUR GERWAL SATWANT S / KAUR TAJINDER 2 653 5212 343-360-16 $54.50 ESRAELIAN SARKIS & LORRAINE M 2 654 5212 343-360-17 $54.50 KAUR GURPREET 1
655 5212 343-360-18 $54.50 CHEN HARRY 1
656 5212 343-360-19 $54.50 SINGH JAGMEET 1
657 5212 343-360-20 $54.50 MANN HARDIP S / MANN KAMALDEEP K 2 658 5212 343-360-21 $54.50 KAUR KULWINDERJIT 1
659 5212 343-360-22 $54.50 BHATIA NEERAJ 1
660 5212 343-360-23 $54.50 HARO KATRINA A / PANTOYA III FRANK 2 661 5212 343-360-24 $54.50 BRADY LEE 1
662 5212 343-360-25 $54.50 MARIE MCCLURE STEVEN ALAN / MARIE REBECCA 2 663 5212 343-360-26 $54.50 TRUJILLO-LEYBA YVONNE 1
664 5212 343-360-27 $54.50 SINGH JAGTAR / KAUR MANJIT 2 665 5212 343-360-28 $54.50 VALENZUELA JOSE ESTRADA / ESTRADA MARISOL 2 666 5212 343-360-29 $54.50 DEVINE CHARLES H 1
667 5212 343-360-30 $54.50 GARCIA MARIA LORENA 1
668 5212 343-360-31 $54.50 SHERGILL INDERJEET SINGH / KAUR KULDIP 2 669 5212 343-360-32 $54.50 ALVAREZ TOVAR DANIEL / ALVAREZ GLORIA 2 670 5212 343-360-33 $54.50 DHAMI KULWANT S 1
671 5212 343-360-34 $54.50 GLASCO SCOTT R / GLASCO SHERESA MARIE 2 672 5212 343-360-35 $54.50 MODAK NIRMALYA / MODAK SUMITA 2 673 5212 343-360-36 $54.50 AVALOS AMANDA MARIE / VELASCO LUIS ALBERTO 2 674 5212 343-360-37 $54.50 SINGH FNU SHAMSHER / SANDHU AMARJIT KAUR 2 675 5212 343-360-38 $54.50 CHAVERO GUILLERMO / CHAVERO SOCORRO 2 676 5212 343-360-40 $1,742.06 TA DIVERSIFIED LLC 1
677 5212 343-370-18 $54.50 KAUR PAL 1
678 5212 343-370-19 $54.50 KAUR SINGH JAGTAR / KAUR GURCHARAN 2 679 5212 343-370-20 $54.50 GILL GURAMRIT SINGH 1
680 5212 343-370-21 $54.50 KANDOLA BALJIT S / KANDOLA RUPINDER K 2 681 5212 343-370-22 $54.50 SANDHU SARABJIT K 1
682 5212 343-370-23 $54.50 CARMEN ESCALANTE EFREN / DELCARMEN MARIA DEL 2 683 5212 343-370-24 $54.50 CHAGOYA ALEXANDER / CHAGOYA LISA 2 684 5212 343-370-25 $54.50 BAINS MANDEEP SINGH 1
685 5212 343-370-26 $54.50 BENIPAL PARGAT SINGH / BENIPAL KAMALJOT K 2 686 5212 343-370-27 $54.50 CARRASCO MARIA 1
687 5212 343-370-28 $54.50 LOPEZ MANUEL / LOPEZ ALICE 2 688 5212 343-370-29 $54.50 COELHO PARKER NEIL RIMA 1
689 5212 343-370-30 $54.50 AGUILAR MARK A /AGUILAR JENNIFER L /AGUILAR JESUS R 3 690 5212 343-370-31 $54.50 VEGA CHARLES FRENES 1
691 5779 343-380-10 $15.86 STAHLMAN ADAM 1
692 5779 343-380-11 $15.86 CHAVERO PROPERTIES LLC 1
693 5779 343-380-12 $15.86 CHAIDEZ JOEL JIMENEZ / FLORES SHANE YVETTE 2 694 5779 343-380-13 $15.86 CISNEROS TREVOR L 1
695 5779 343-380-14 $15.86 SPECK SCOTT R 1
696 5779 343-380-15 $15.86 RUIZ PAMELA A 1
697 5779 343-380-16 $15.86 MARTINEZ NUNEZ ALEXANDRA / MARTINEZ PETE 2 698 5779 343-380-17 $15.86 DELEON ELSA 1
699 5779 343-380-18 $15.86 EDGELL TAMMY 1
Page B-14
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
700 5779 343-380-19 $15.86 CHAVERO PROPERTIES LLC 1
701 5779 343-380-20 $15.86 LOUISE NAVARRETTE FELIX / LOUISE EMILY 2 702 5779 343-380-21 $15.86 FROST CHARLES / FROST KRISTINE 2 703 5779 343-380-22 $15.86 PRIETO GILBERT R 1
704 5779 343-380-23 $15.86 MEDINA HECTOR C 1
705 5779 343-380-24 $15.86 MARTIN MARY ALICE 1
706 5779 343-380-25 $15.86 SHIPMAN, FAMILY TRUST / SHIPMAN LOUISE M 2 707 5779 343-380-26 $15.86 EVANS RONALD D / EVANS PATRICIA A 2 708 5779 343-380-27 $15.86 AVILA MANUEL 1
709 5779 343-380-28 $15.86 TONY RAMOS FARMS INC 1
710 5779 343-380-29 $15.86 SEYMOUR STEVEN H 1
711 5779 343-380-30 $15.86 WRIGHT HUMIYO D TRUSTEE 1
712 5779 343-380-31 $15.86 BENITEZ SANTOS 1
713 5779 343-380-32 $15.86 PI PROPERTIES 1
714 5779 343-380-33 $15.86 CHAVERO PROPERTIES LLC 1
715 5779 343-380-34 $15.86 CHAVERO PROPERTIES LLC 1
716 5779 343-380-35 $15.86 BARRERA GAVINO 1
717 5779 343-380-36 $15.86 GARCIA SHIANNE MARIE 1
718 5779 343-380-37 $15.86 SHERWOOD JAMES CRAIG 1
719 5779 343-380-38 $15.86 ANDERSON JING 1
720 5779 343-380-39 $15.86 MAYORAL ZORAIDA 1
721 5779 343-380-40 $15.86 ARTEAGA FRANCISCO 1
722 5779 343-380-41 $15.86 MEDINA ALDANA ISAC / MEDINA MELANIA 2 723 5779 343-380-42 $15.86 PADILLA RACHEL 1
724 5779 343-380-43 $15.86 HERNANDEZ LOURDES 1
725 5779 343-380-44 $15.86 REYES ROBERT / REYES HORTENCIA 2 726 5779 343-380-45 $15.86 MA JIANYING / FANG QING 2
727 5779 343-380-46 $15.86 RAY TARRATS LIVING TRUST / TARRATS RAY 2 728 5779 343-380-47 $15.86 THURSTON CODY DONNELL 1
729 5779 343-380-48 $15.86 CAMPBELL SARAH 1
730 5779 343-380-49 $15.86 LOPEZ ANNIE 1
731 5779 343-380-01 $15.86 RUBIO LETICIA 1
732 5779 343-380-02 $15.86 LYDON BRENT MICHAEL 1
733 5779 343-380-03 $15.86 ARELLANO ENRIQUE 1
734 5779 343-380-04 $15.86 SMITH JEROD S 1
735 5779 343-380-05 $15.86 LOPEZ JESSE 1
736 5779 343-380-06 $15.86 MAREZ JOSEPH 1
737 5779 343-380-07 $15.86 BARELA STEVEN AARON 1
738 5779 343-390-01 $15.86 CHAVERO PROPERTIES LLC 1
739 5779 343-390-02 $15.86 CLK LIVING TRUST / KAPRIELIAN, CRAIG L / KAPRIELIAN LORREL J 3 740 5779 343-390-03 $15.86 MEJIA REY / MEJIA ANTONIA 2
741 5779 343-390-04 $15.86 GUTIERREZ THOMAS J 1
742 5779 343-390-05 $15.86 VALDEZ MARY JANE 1
743 5779 343-390-06 $15.86 MARTIN GLENN / WALKER DANIELLE 2 744 5779 343-390-07 $15.86 CORONA ADOLFO / CORONA MARCELLA 2 745 5779 343-390-08 $15.86 CAMPBELL KIMBERLY 1
746 5779 343-390-09 $15.86 SOTO JOSE LOPEZ 1
747 5779 343-390-10 $15.86 VEGA CHARLES F 1
748 5779 343-390-11 $15.86 GONZALES CECILIA 1
749 5779 343-390-12 $15.86 NANCY CHAVERO, SEPARATE PROPERTY TRUST / CHAVERO NANCY RIVAS 2 750 5779 343-390-13 $15.86 HERNANDEZ VIRGINIA M / HERNANDEZ JR EUGENE 2 Page B-15
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
751 5779 343-390-14 $15.86 CHAVERO PROPERTIES LLC 1
752 5779 343-390-15 $15.86 LERMA TINA L 1
753 5779 343-390-16 $15.86 NORMA IRENE ALDANA, LIVING TRUST / ALDANA NORMA IRENE 2 754 5779 343-390-17 $15.86 FELIX MARTHA SILVA 1
755 5779 343-390-18 $15.86 LOPEZ JASON G 1
756 5779 343-390-19 $15.86 AVILA DEREK 1
757 5779 343-390-20 $15.86 WALLS ROBERT PERRY 1
758 5779 343-390-21 $15.86 JULIE BRAJKOVICH MCLAUGHLIN, FAMILY TRUST / MCLAUGHLIN JULIE
BRAJKOVICH
2 759 5779 343-390-22 $15.86 KULWINDERJIT KAUR 1
760 5779 343-390-23 $15.86 RIVAS D ANTHONY 1
761 5779 343-390-24 $15.86 CARRASCO JOE 1
762 5779 343-390-25 $15.86 DOMINGUEZ RACHEL G 1
763 5779 343-390-26 $15.86 GASTELUM BERONICA 1
764 5779 343-390-27 $15.86 GARCIA ALISON 1
765 5779 343-390-28 $15.86 DELEON NORMA 1
766 5779 343-390-29 $15.86 CHAVERO PROPERTIES LLC 1
767 5779 343-390-30 $15.86 CHAVERO PROPERTIES LLC 1
768 5779 343-390-31 $15.86 BROWNING JOHN & SANDRA TRS 2 769 5779 343-390-32 $15.86 LEWIS ERICA A 1
770 5198 345-221-01 $85.00 GARCIA SAMUEL M / GARCIA REGINA A 2 771 5198 345-221-02 $85.00 SMITH MICHELE D 1
772 5198 345-221-03 $85.00 FLORES MICHAEL / FLORES DELIA 2 773 5198 345-221-04 $85.00 PACHECO ZAIDA ESPANA 1
774 5198 345-221-05 $85.00 BELZER ROBERT A 1
775 5198 345-221-06 $85.00 MORONEY KATHLEEN ANN 1
776 5198 345-221-07 $85.00 BARBOSA ARTURO MENDOZA 1
777 5198 345-221-08 $85.00 BELZER ROBERT A 1
778 5198 345-221-09 $85.00 BELZER ROBERT A 1
779 5198 345-221-10 $85.00 SANGHERA SANTOSH KUMARI 1
780 5198 345-221-11 $85.00 CALLAHAN SANDRA H 1
781 5198 345-221-12 $85.00 LOPEZ JOSE R / LOPEZ REYNA 2 782 5198 345-221-13 $85.00 BELZER ROBERT A TRS 1
783 5198 345-221-14 $85.00 MARIE LEWIS STEVEN WILLIAM / MARIE KATIE 2 784 5198 345-221-15 $85.00 SCOTT DON E / SCOTT SHANNON S 2 785 5198 345-221-16 $85.00 LARA PATRICIA H 1
786 5198 345-221-17 $85.00 MACIEL TRINO 1
787 5198 345-221-18 $85.00 SANTIBANEZ LIZANDRO 1
788 5198 345-221-19 $85.00 PADILLA HECTOR / PADILLA MELISSA 2 789 5198 345-221-20 $85.00 BELZER ROBERT L TRS 1
790 5198 345-221-21 $85.00 FERNANDEZ DIEGO B / FERNANDEZ MARIA G 2 791 5198 345-221-22 $85.00 TATE JEANETTE M TRS 1
792 5198 345-221-23 $85.00 OSBORN MARY ANN TRUSTEE 1
793 5198 345-221-24 $85.00 OSBORN MARY ANN TRUSTEE 1
794 5198 345-221-25 $85.00 FORDYCE JOSHUA C / LEWIS BRITTANY NICHOLE 2 795 5198 345-222-01 $85.00 COPE CLAYTON ALAN 1
796 5198 345-222-02 $85.00 EDDINGS, STEPHANIE / EDDINGS, EVESTER 2 797 5198 345-222-03 $85.00 BELZER ROBERT A 1
798 5198 345-222-04 $85.00 ESCALANTE RENE / ESCALANTE KARLA 2 799 5198 345-222-05 $85.00 VASQUEZ ALBERTO 1
800 5198 345-222-06 $85.00 FITE DAVID / FITE GLENDA 2
801 5198 345-222-07 $85.00 KANG SINGH RACHHPAL / KANG PARDEEP K 2 Page B-16
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
802 5198 345-222-08 $85.00 HARO MARCUS / HARO JOSEFINA 2 803 5198 345-222-09 $85.00 STARK BRYAN E 1
804 5198 345-222-10 $85.00 MACIAS MICHELLE RAE 1
805 5198 345-222-11 $85.00 JUAREZ ELENA / SALDANA LUIS V 2 806 5198 345-222-12 $85.00 ROJAS, JONATHAN AYALA / RODRIGUEZ, CECILIA AYALA 2 807 5198 345-222-13 $85.00 MENDOZA JOE C / MENDOZA ROSA BERTHA 2 808 5198 345-222-14 $85.00 TREVINO MEDINA FABIAN / TREVINO JESSICA 2 809 5198 345-222-15 $85.00 CUIRIZ JESSE / CUIRIZ ALYSS 2 810 5198 345-222-16 $85.00 HILL RANDY J / HILL LISELLE T 2 811 5198 345-222-17 $85.00 CHAHAL SUKHBAKSH S 1
812 5198 345-222-18 $85.00 HILL RANDY J / HILL LISELLE T 2 813 5198 345-222-19 $85.00 ANDREI CORNEL / ANDREI TASHIA 2 814 5198 345-222-20 $85.00 R & L INVESTMENT GROUP LLC 1 815 5198 345-223-01 $85.00 SWEET JOANNE 1
816 5198 345-223-02 $85.00 VINES MICHAEL J / VINES ROSA A 2 817 5198 345-223-03 $85.00 MURO-VELIZ VELIZ LARRY C / MURO-VELIZ MALINA M 2 818 5198 345-223-04 $85.00 SMITH SONIA A / BRUM DAVID J 2 819 5198 345-223-05 $85.00 MENDEZ SARAH R / LEMON MICHAEL S 2 820 5198 345-223-06 $85.00 GOMEZ MARCOS ARIAS 1
821 5198 345-223-07 $85.00 CHAPARRO MICHAEL E / CHAPARRO DIANA 2 822 5198 345-223-08 $85.00 GALCZAK GRACIE G TRS 1
823 5198 345-223-09 $85.00 HERNANDEZ JR CARLOS LEONEL / HERNANDEZ BRITTANY DIANA 2 824 5198 345-223-10 $85.00 DHILLON GURPINDER S 1
825 5198 345-223-11 $85.00 WILLIAMS KENNETH J / WILLIAMS DAWN M 2 826 5198 345-223-12 $85.00 MORALES ERNEST / MORALES MARIA C 2 827 5198 345-223-13 $85.00 LOPEZ GARZA / LOPEZ AMBER Y 2 828 5198 345-223-14 $85.00 VASQUEZ RODOLFO C / VASQUEZ CARMEN A 2 829 5198 345-224-01 $85.00 MARTIN GLENN STEVEN 1
830 5198 345-224-02 $85.00 R & L INVESTMENT GROUP LLC 1 831 5198 345-224-03 $85.00 R & L INVESTMENT GROUP LLC 1 832 5198 345-224-04 $85.00 RAMIREZ LUZ ELENA 1
833 5198 345-224-05 $85.00 R & L INVESTMENT GROUP LLC 1 834 5198 345-224-06 $85.00 R & L INVESTMENT GROUP LLC 1 835 5198 345-224-07 $85.00 R & L INVESTMENT GROUP LLC 1 836 5198 345-224-08 $85.00 BELZER ROBERT A / COLOSIMO JENNIFER 2 837 5198 345-224-09 $85.00 R & L INVESTMENT GROUP LLC 1 838 5198 345-224-10 $85.00 R & L INVESTMENT GROUP LLC 1 839 5198 345-224-11 $85.00 R & L INVESTMENT GROUP LLC 1 840 5198 345-224-12 $85.00 SAENZ FRANCISCO 1
841 5198 345-224-13 $85.00 JAMES BRIAN MICHAEL / JAMES ELIZABETH MARIE 2 842 5198 345-224-14 $85.00 HARO ROBERT J 1
843 5198 345-224-15 $85.00 CRAFT DENNIS E / CRAFT LISA K 2 844 5198 345-231-01 $85.00 KINNERSLEY KENNETH R 1
845 5198 345-231-02 $85.00 BELZER ROBERT A 1
846 5198 345-231-03 $85.00 CASTREJON DANIEL J / CASTREJON ALMA E 2 847 5198 345-231-04 $85.00 R & L INVESTMENT GROUP LLC 1 848 5198 345-231-05 $85.00 R & L INVESTMENT GROUP LLC 1 849 5198 345-231-06 $85.00 R & L INVESTMENT GROUP LLC 1 850 5198 345-231-07 $85.00 R & L INVESTMENT GROUP LLC 1 851 5198 345-231-08 $85.00 R & L INVESTMENT GROUP LLC 1 852 5198 345-231-09 $85.00 MANGES ROXANNE 1
853 5198 345-231-10 $85.00 R & L INVESTMENT GROUP LLC 1 Page B-17
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
854 5198 345-231-11 $85.00 R & L INVESTMENT GROUP LLC 1 855 5198 345-231-12 $85.00 MENDOZA WILLIAM / MENDOZA RAMONA 2 856 5198 345-231-13 $85.00 R & L INVESTMENT GROUP LLC 1 857 5198 345-231-14 $85.00 KULWINDER AND SUKHJEET FAMILY TRUST / SINGH KULWINDER / KAUR
SUKHJEET
3 858 5198 345-231-15 $85.00 PRADO GUSTAVO B / PRADO ESTHER 2 859 5198 345-232-01 $85.00 COLEGIO SANDRA 1
860 5198 345-232-02 $85.00 R & L INVESTMENT GROUP LLC 1 861 5198 345-232-03 $85.00 RIAR RAVINDER 1
862 5198 345-232-04 $85.00 BECK ROBERT D / BECK JACQUELINE M 2 863 5198 345-232-05 $85.00 R & L INVESTMENT GROUP LLC 1 864 5198 345-232-06 $85.00 MALICOAT MICHAEL A / MALICOAT PATINA M 2 865 5198 345-232-07 $85.00 HONDA BLAKE C / HONDA CRAIG & TAYOKO 3 866 5198 345-232-08 $85.00 PEREZ HENRY / EKNOIAN CHELSEA 2 867 5198 345-232-09 $85.00 PEREZ RICHARD J / PEREZ JASMIN 2 868 5198 345-232-10 $85.00 R & L INVESTMENT GROUP LLC 1 869 5198 345-232-11 $85.00 FLORES JODY 1
870 5198 345-232-12 $85.00 BRAVO OSCAR 1
871 5198 345-232-13 $85.00 KHASIGIAN ARMAN / KHASIGIAN BREANNE 2 872 5198 345-232-14 $85.00 FIERRO ERIK D / FIERRO TRACIE 2 873 5198 345-232-15 $85.00 GOMEZ ISAAC 1
874 5198 345-232-16 $85.00 TAMEZ EDWARD 1
875 5198 345-232-17 $85.00 KEITH MELODY R 1
876 5198 345-232-18 $85.00 JUAREZ EVELYN 1
877 5198 345-232-19 $85.00 LOPEZ PATRICIA 1
878 5198 345-232-20 $85.00 CAZARES GARCIA JAMES A / CAZARES VERONICA 2 879 5198 345-232-21 $85.00 DAVIS BARBARA J 1
880 5198 345-233-01 $85.00 R & L INVESTMENT GROUP LLC 1 881 5198 345-233-02 $85.00 R & L INVESTMENT GROUP LLC 1 882 5198 345-233-03 $85.00 SINGH RAJWINDER 1
883 5198 345-233-04 $85.00 PEREZ ROSS A / PEREZ SYLVIA C 2 884 5198 345-233-05 $85.00 LOZANO RENE / LOZANO ADELA RODRIGUEZ 2 885 5198 345-233-06 $85.00 LARGE THEODORE R & DONNA L 2 886 5198 345-233-07 $85.00 CEDERQUIST CLAY 1
887 5198 345-233-08 $85.00 KINCHELOE BENJAMIN / NIKSSARIAN MELINA 2 888 5198 345-233-09 $85.00 GUYETTE CHERYL L TRS 1
889 5198 345-233-10 $85.00 PRIETO FARID E 1
890 5198 345-233-11 $85.00 BELZER ROBERT A 1
891 5198 345-233-12 $85.00 JIMENEZ PABLO 1
892 5198 345-233-13 $85.00 R & L INVESTMENT GROUP LLC 1 893 5198 345-233-14 $85.00 JAWANDA SUKHWINDER SINGH / JAWANDA NARINDER / JAWANDA GURCHARN SINGH / JASVIR 4
894 5198 345-233-15 $85.00 R & L INVESTMENT GROUP LLC 1 895 5198 345-233-16 $85.00 MORENO ROBERTO 1
896 5198 345-233-17 $85.00 HAMMOND JASON / JENNIE HAMMOND 2 897 5198 345-233-18 $85.00 R & L INVESTMENT GROUP LLC 1 898 5198 345-233-19 $85.00 R & L INVESTMENT GROUP LLC 1 899 5198 345-233-20 $85.00 DAVIS MONICA / DAVIS COURTNEY PAUL 2 900 5198 345-233-21 $85.00 CROW KIMBERLY D / CROW KIMBERLY DAWN 2 901 5198 345-233-22 $85.00 SANDHU JASWANT 1
902 5198 345-233-23 $85.00 MODESTO PONCIANO N / MODESTO NICOLE D 2 903 5198 345-233-24 $85.00 BACIO DANIEL N / BACIO CHERYL 2 Page B-18
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
904 5198 345-233-25 $85.00 KAUR MALWINDER 2
905 5198 345-233-26 $85.00 SINGH SARBJIT 1
906 5198 345-233-27 $85.00 POLANCO CARLOS H 1
907 5198 345-233-28 $85.00 PENALOZA CRYSTAL 1
908 5198 345-233-29 $85.00 R & L INVESTMENT GROUP LLC 1 909 5198 345-233-30 $85.00 HURST MARK & LINDA TRS 2
910 5198 345-233-31 $85.00 MADDOX LEONARD J 1
911 5198 345-233-32 $85.00 CARRASCO MARIA 1
912 5198 345-233-33 $85.00 ALDANA, ISAC / FIGUEROA, MELANIA A MEDINA 2 913 5198 345-233-34 $85.00 RUIZ BENNY 1
914 5834 343-410-01 $93.36 GUTIERREZ AMBER L / WARMUTH JASON 2 915 5834 343-410-02 $93.36 FRAUSTO DAVID CARLOS / FRAUSTO MAGDALENA 2 916 5834 343-410-03 $93.36 FABIAN MANZOCORTES RODOLFO 1 917 5834 343-410-04 $93.36 ARZOLA, IGNACIO / KOBASHI, GUERRA-ARZOLA LESLEY 2 918 5834 343-410-05 $93.36 PEREZ ALEJANDRO GUTIERREZ / GUTIERREZ MERARI 2 919 5834 343-410-06 $93.36 GOMEZ JOSE LUIS 1
920 5834 343-410-07 $93.36 RAMIREZ ROSA LINDA 1
921 5834 343-410-08 $93.36 DE LA ROSA ELIZABETH 1
922 5834 343-410-09 $93.36 PENA ROBERTA 1
923 5834 343-410-10 $93.36 CARDENAS JESSICA ANN 1
924 5834 343-410-11 $93.36 CAMPOS QUIROZ / CAMPOS SOCORRO 2 925 5834 343-410-12 $93.36 FRAZIER MICHAEL JEROME 1
926 5834 343-410-13 $93.36 ESPINO, SALVADOR / ESPINO, NADINE HISHAM 2 927 5834 343-410-14 $93.36 SANDHU KARMJIT KAUR / DHALIWAL GAGANDEEP SINGH 2 928 5834 343-410-15 $93.36 BARBOZA VICTOR GUTIERREZ / VASQUEZ ANA GUADALUPE VARGAS 2 929 5834 343-410-16 $93.36 GALINDO PATRICIO A / GALINDO SERENA 2 930 5834 343-410-17 $93.36 RICHMOND JORDAN LEE / RICHMOND KRYSTLE RENEE 2 931 5834 343-410-18 $93.36 GONZALES WAHYUDI / GONZALES MICHAEL 2 932 5834 343-410-19 $93.36 HERNANDEZ SAMANTHA JO / MONREAL RAMON HERNANDEZ 2 933 5834 343-410-20 $93.36 LOMBERA MARCOS JULIAN 1
934 5834 343-410-21 $93.36 GALVAN, AGAPITO JOSE / GALVAN, BRANDEE LEANN 2 935 5834 343-410-22 $93.36 GOMEZ ELSA PELAYO / SAUL GOMEZ 2 936 5834 343-410-23 $93.36 MARTINEZ RACHEL FRANCIS 1
937 5834 343-410-24 $93.36 ALMENDAREZ, LUIS / ALMENDAREZ, TERRI LYNN 2 938 5834 343-410-25 $93.36 ENRIQUEZ ELIZABETH AVILA / PEREZ MICHAEL ANTHONY 2 939 5834 343-410-26 $93.36 MICHEL JJESUS / MICHEL KRISTEN N 1 940 5834 343-410-27 $93.36 LALLAS GREGORY PETER / LALLAS CHRISTINA MARIE 2 941 5834 343-410-28 $93.36 DHALIWAL, RAJVIR SINGH / SINGH RANJEET 2 942 5834 343-410-29 $93.36 DURAN MICHAEL JAMES 1
943 5834 343-410-30 $93.36 PERRY, JAMES CHRISTOPHER / PERRY, ERIKA LYNN / PERRY PAIGE KIRSTINE 3 944 5834 343-410-31 $93.36 WALTMIRE JONATHAN WICKLIFF / CARY AMANDA DIANE 2 945 5834 343-410-32 $93.36 SIGNH, CHARANJIT / SINGH, JASPREET / SINGH, INDERPAL 3 946 5834 343-410-33 $93.36 VASQUEZ, JOEL 1
947 5834 343-410-34 $93.36 ESPINOZA, DANIEL ANTONIO / ESPINOZA, FRANCINE LYNN 2 948 5834 343-410-35 $93.36 HERNDANDEZ JOHNNY JUSTIN / HERNANDEZ ELIANA 2 949 5834 343-410-36 $93.36 MURPHY, MICHAEL CHARLES / RODRIGUEZ, ELISA V 2 950 5834 343-410-37 $93.36 FRANCO KATHERINE CHRISTINE DO / GARCIA, HENRY CHRISTOPHER 2 951 5834 343-410-38 $93.36 ZUNIGA WILLIAM EDOARDO 1
952 5834 343-410-39 $93.36 JACINTO TODD 1
953 5834 343-410-40 $93.36 DAMIAN JOSE ROBERTO VILL / VILLARREAL REYNA ELIZABETH 2 954 5834 343-410-41 $93.36 VASQUEZ, OSWALDO / VASQUEZ, SUSIE A 2 Page B-19
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
955 5834 343-410-42 $93.36 LOPEZ RAYMUNDO 1
956 5834 343-410-43 $93.36 ESPINOZA , SOLIS / ESPINOZA, MARTHA 2 957 5834 343-410-44 $93.36 K HOVNANIAN CA LAND HOLDINGS LLC 1 958 5834 343-410-45 $93.36 K HOVNANIAN CA LAND HOLDINGS LLC 1 959 5834 343-410-46 $93.36 K HOVNANIAN CA LAND HOLDINGS LLC 1 960 5834 343-410-47 $93.36 HCA MODEL FUND 2014-4 LLC 1
961 5834 343-410-48 $93.36 HCA MODEL FUND 2014-4 LLC 1
962 5834 343-410-49 $93.36 K HOVNANIAN CA LAND HOLDINGS LLC 1 963 5834 343-420-01 $93.36 SOLANKI RATHOD / SOLANKI ANKITA 2 964 5834 343-420-02 $93.36 JIMENEZ MATTHEW ROBERT / PELAYO ALEJANDRA REAL 2 965 5834 343-420-03 $93.36 HERNANDEZ ENGELBERTO E 1
966 5834 343-420-04 $93.36 MARTIN JEFFREY CARL / GARCIA ELIZABETH 2 967 5834 343-420-05 $93.36 LOPES LUISA CUSTODIO 1
968 5834 343-420-06 $93.36 OCHOA VALERIE / OCHOA JR JUVENTINO 2 969 5834 343-420-07 $93.36 HERNANDEZ FREDY A GURERRO / GUDINO ANDREA CAMPOS 2 970 5834 343-420-08 $93.36 DHILLON AMANDEEP SINGH / BHATHAL BHABJOT KAUR 2 971 5834 343-420-09 $93.36 MAK TERESA / HARO ERIC BRANDON 2 972 6157 340-311-01 $132.10 SINGH TEJINDER / KAUR PARMINDER 2 973 6157 340-311-02 $132.10 HUARACHA LUIS M / PARRA ALEJANDRA Y 2 974 6157 340-311-03 $132.10 RUSHING JUSTIN MICHAEL / RUSHING TONI MARIE 2 975 6157 340-311-04 $132.10 RUIZ ABRAHAM T / RUIZ FLORA 2 976 6157 340-311-05 $132.10 NIETO CARLOS & VANESSA 2
977 6157 340-311-06 $132.10 JIMENEZ ANDREW MOSES / JIMENEZ FELICIA CABRAL 2 978 6157 340-311-07 $132.10 OCHOA ALEJANDRO / OCHOA VERONICA 2 979 6157 340-311-08 $132.10 BINNING HARPREET S / SINGH GURJIT / SINGH SHARANJIT KAUR 3 980 6157 340-311-09 $132.10 BINNING HARPREET S / DHALIWAL BINNING KARAMJIT K 2 981 6157 340-312-01 $132.10 MUNOZ NATALIE 1
982 6157 340-312-02 $132.10 CHAVEZ SYLVESTER 1
983 6157 340-312-03 $132.10 SERRATO MOSES / SERRATO JACQUELINE 2 984 6157 340-312-04 $132.10 SINGH KULJIT 1
985 6157 340-312-05 $132.10 OLMOS PRISCILLA / MARTINEZ MARISA A 2 986 6157 340-312-06 $132.10 JAMES BRIAN MICHAEL / JAMES ELIZABETH MARIE 2 987 6157 340-312-07 $132.10 SINGH TALVINDER 1
988 6157 340-312-08 $132.10 BARRY CLINT / BARRY KATIE 2 989 6157 340-313-01 $132.10 HAMMOND ELIZABETH R TRS 1
990 6157 340-313-02 $132.10 VARDANYAN PETERS / VARDANYAN MARINE 2 991 6157 340-313-03 $132.10 COURTIS JAMES G / BOYAJIAN COURTIS MARGARET ROSE 2 992 6157 340-313-04 $132.10 MACHNIK JOSEPH L / MACHNIK TARA L 2 993 6157 340-313-05 $132.10 ALVARADO JORGE / ALVARADO KAREN 2 994 6157 340-313-06 $132.10 PRIETO JOSEPH / PRIETO STEPHANIE 2 995 6157 340-313-07 $132.10 LEDESMA VICTOR M 1
996 6157 340-313-08 $132.10 RANDLES JOSHUA A / RANDLES VENEKA L 2 997 6157 340-313-09 $132.10 ESTRADA CHAVERO LIVING TRUST / CONTRERAS, NOE ESTRADA / CHAVERO
NANCY RIVAS
3 998 6157 340-313-10 $132.10 PANNU RAMANJIT K / PANNU TARANVIR 2 999 6157 340-313-11 $132.10 MALAVE MELISSA / HUNTER JELANI NURU 2 1000 6157 340-313-12 $132.10 VER SAMARJOT SINGH / VER TARUNJOT SINGH 2 1001 6157 340-313-13 $132.10 NOELANI THOMPSON JARED MICHAEL / NOELANI ASHLEA 2 1002 6157 340-313-14 $132.10 BADHESHA PRABHJOT K / BADHESHA AMRITPAL S 2 1003 6157 340-313-15 $132.10 GARCIA JESUS P / GARCIA GUDALUPE 2 1004 6157 340-313-16 $132.10 REYNA RICARDO / GONZALEZ FELICITY 2 1005 6157 340-313-17 $132.10 NARWAL TIRATH S / NARWAL RUPINDER 2 Page B-20
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
1006 6157 340-313-18 $132.10 GREWAL GURJEET SINGH / GREWAL KAUR MANPREET 2 1007 6157 340-314-01 $132.10 INOUYE KEITH S TRS 1
1008 6157 340-314-02 $132.10 INOUYE KEITH S / KEITH S INOUYE DECLARATION OF TRUST 2 1009 6157 340-314-03 $132.10 BERRY KEITH J / BERRY KARLA Y 2 1010 6157 340-314-04 $132.10 SINGH HARPREET 1
1011 6157 340-314-05 $132.10 SINGH MANVIR / KAUR RAMANJIT 2 1012 6157 340-314-06 $132.10 SANDHU GURJIT / SINGH HARPAL 2 1013 6157 340-314-07 $132.10 DHILLON PREETKAWAL / SINGH JASKARAN 2 1014 6157 340-314-08 $132.10 BRAR SINGH / BRAR LAVLEEN 2 1015 6157 340-314-09 $132.10 HARO RODNEY M / HARO REGINA M 2 1016 6157 340-314-10 $132.10 BONILLA ABEL O / CARDENAS-BONILLA JEANETTE E 2 1017 6157 340-314-11 $132.10 AWAWDA NASSER M 1
1018 6157 340-314-12 $132.10 OCHOA DINIS LARRY FRANK / OCHOA LENISSA 2 1019 6157 340-314-13 $132.10 KAUR PHINDER RAVINDERDEEP S / KAUR GURPREET 2 1020 6157 340-314-14 $132.10 CAZARES VERONICA / CAZARES ANDY M 2 1021 6157 340-314-15 $132.10 CARBAJAL JORGE 1
1022 6157 340-314-16 $132.10 SINGH SUKHJINDER 1
1023 6157 340-314-17 $132.10 TAYLOR BRIAN J / TAYLOR PAMELA A 2 1024 6157 340-314-18 $132.10 COLLAZO SILVIA 1
1025 6157 340-314-19 $132.10 ZARAGOZA ESTEBAN R / ZARAGOSA JENNIFER L 2 1026 6157 340-314-20 $132.10 NARANJO CARLOS / NARANJO ROCIO 2 1027 6157 340-314-21 $132.10 LIZARRAGA ADRIAN 1
1028 6157 340-314-22 $132.10 KANDARIAN, EUGENE A / KANDARIAN, PAULA DOURIAN 2 1029 6259 343-410-51 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1030 6259 343-410-52 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1031 6259 343-410-53 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1032 6259 343-410-54 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1033 6259 343-410-55 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1034 6259 343-410-56 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1035 6259 343-410-57 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1036 6259 343-410-58 $48.02 PAYNE MYESHA JENICE 1
1037 6259 343-410-59 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1038 6259 343-410-60 $48.02 ROMERO PATRICK & JOSIE H 2
1039 6259 343-410-61 $48.02 BUSCAGLIA-DALE JOY DAWN / DALE TODD MATTHEW 2 1040 6259 343-410-62 $48.02 CERVANTEZ CARLOS SANCHEZ & MARINA 1 1041 6259 343-410-63 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1042 6259 343-410-64 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1043 6259 343-410-65 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1044 6259 343-420-12 $48.02 POLITRON ALMA D POLITRON / STEPHANIE ARLENE CELIA 2 1045 6259 343-420-13 $48.02 ROSENDAHL CODI / ROSENDAHL TONI 2 1046 6259 343-420-14 $48.02 FRUTIS-FRAIRE ISABEL / FAIRE ANGELICA FRUTISETAL / VARGAS JOSE FRUTIS / DE FRUTIS MARIA DE LOS ANGELES FRAIRE 4
1047 6259 343-420-15 $48.02 ALVARADO ERIC & ASHLEY C 2
1048 6259 343-420-16 $48.02 MENDOZA SARAH ANN & CHARLIE A ROMAN JR 2 1049 6259 343-420-17 $48.02 MARTINEZ PETE III & ALEXANDRA CHRISTINE / NUNEZ MANUEL 3 1050 6259 343-420-18 $48.02 GARZA RAMON VICTOR & JULIE LOPEZ 2 1051 6259 343-420-19 $48.02 MUNOZ MAYRA & ANTHONY DAVID 2 1052 6259 343-420-20 $48.02 BUTCHER BRANDON G 1
1053 6259 343-420-21 $48.02 NUNES KIRSTIE LUPE 1
1054 6259 343-420-22 $48.02 GALLEGOS ROXANNE CATHY 1
1055 6259 343-420-23 $48.02 MEDINA RAUL L SR & ROSALINDA FLORES 2 1056 6259 343-420-24 $48.02 VILLALOBOS ABEL SANCHEZ / SANCHEZ SILVIA 2 Page B-21
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
1057 6259 343-420-25 $48.02 INIGUEZ JUVENAL JR 1
1058 6259 343-420-26 $48.02 SINGH PRABHDEEP / SINGH GURCHARAN 2 1059 6259 343-420-27 $48.02 AMAYA RAQUEL D SANCHEZ 1
1060 6259 343-420-28 $48.02 NUNES JAMES MICHAEL JR / RODRIGUEZ-NUNEZ MELINDA VANESSSA 2 1061 6259 343-420-29 $48.02 GARNER HEATHER RENEE 1
1062 6259 343-420-30 $48.02 CLEVENGER ROBERT K & YUMI S TRS 2 1063 6259 343-420-31 $48.02 CUELLAR JONATHON / NORBERTE JENNIE M 2 1064 6259 343-420-32 $48.02 GARCIA JUSTIN REY / SANCHEZ ALYSSA ANGELIQUE 2 1065 6259 343-420-33 $48.02 RIVAS MARIA ELENA CASTANO 1 1066 6259 343-420-34 $48.02 WILDES DANIEL W & VALERIA S HERNANDEZ 2 1067 6259 343-420-35 $48.02 AVALOS EDDIE FELIBERTO & ELIZABETH M 2 1068 6259 343-420-36 $48.02 VACA PABLO 1
1069 6259 343-420-37 $48.02 MINTON BRAD THOMAS & LILIAN RAMIREZ 2 1070 6259 343-420-38 $48.02 CASTILLO JULIETA / BLANKENSHIP TERRY CASTELLANOS 2 1071 6259 343-420-39 $48.02 GONZALEZ EVONNE MARY 1
1072 6259 343-420-40 $48.02 DELK RYAN LEE & KASANDRA J GONZALEZ 2 1073 6259 343-420-41 $48.02 SAN MIGUEL RAUL & BALJIT 2
1074 6259 343-420-42 $48.02 GUZMAN ANTHONY / BEIDERWELL BRIDGETT LYNN 2 1075 6259 343-420-43 $48.02 DIAZ ELIO DE JESUS GALARZA / GONZALEZ KENIA BALLESTEROS 2 1076 6259 343-420-44 $48.02 GUTIERREZ OCTAVIO XAVIER 1
1077 6259 343-420-45 $48.02 CAMARILLO ANGEL JOEY 1
1078 6259 343-420-46 $48.02 DHILLON HARVINDER SINGH & AMANJOT KAUR 2 1079 6259 343-420-47 $48.02 GUTIERREZ-VIDALES DAVID / VIDALES KIMBERLY ROSE DALE 2 1080 6259 343-420-48 $48.02 SINGH GURDEV & BALWINDER KAUR 2 1081 6259 343-420-49 $48.02 LOPEZ GABRIEL SILVA & SANDRA O 2 1082 6259 343-420-50 $48.02 KELLY CALEB JAMES 1
1083 6259 343-420-51 $48.02 LEAL GABRIELA / ROMERO EDUARDO ANTONIO 2 1084 6259 343-420-52 $48.02 GILL GURWINDER SINGH & HARMAN KAUR 2 1085 6259 343-420-53 $48.02 ANDRADE ALONSO N / GONZALEZ MARIA D 2 1086 6259 343-420-54 $48.02 ALVARADO ERIC 1
1087 6259 343-420-55 $48.02 ZOTO LUCIA 1
1088 6259 343-420-56 $48.02 OCHOA GUADALUPE JR / GOMEZ GUADALUPE ZAMORA 2 1089 6259 343-420-57 $48.02 RODRIGUEZ JOSEPH MICHAEL & AMBER ROSE 2 1090 6259 343-420-58 $48.02 ESPINOZA EDUARDO LUIS & YESENIA SANCHEZ 2 1091 6259 343-420-59 $48.02 KUMAR PARDIP & PARVEEN BALA 2 1092 6259 343-420-60 $48.02 SINGH LAKHBIR 1
1093 6259 343-420-61 $48.02 CANALES ANTHONY MICHAEL & GINA MARIE 2 1094 6259 343-420-62 $48.02 CANALES ANTHONY MICHAEL JR & LYNETTE CO 2 1095 6259 343-420-63 $48.02 MENDOZA RUBEN JR & VALERIE MONIQUE 2 1096 6259 343-420-64 $48.02 SINGH GURJIT & AMRITPAL KAUR 2 1097 6259 343-420-65 $48.02 BARAJAS JAIME F & VERONICA FLORES 2 1098 6259 343-420-66 $48.02 PANUCO OMAR HERNANDEZ / HERNANDEZ ARIANA GUADALUPE 2 1099 6259 343-420-67 $48.02 KAUR RAJVIR & HARINDER S GILL 2 1100 6259 343-420-68 $48.02 LUGO RACHEL & RICHARD RAUL 2 1101 6259 343-420-69 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1102 6259 343-420-70 $48.02 CALIXTRO ADRIAN & MARIA ANGELICA 2 TOTAL: $69,848.88 1,694
Page B-22
CITY OF FOWLER, CALIFORNIA
ENGINEER'S REPORT
OF
CITY OF FOWLER
LANDSCAPING AND STORM DRAINAGE FACILITIES
MAINTENANCE DISTRICT No. 1
2022-23 TAX YEAR
ANNUAL ASSESSMENT
DAVID PETERS, PE.
CITY ENGINEER
CITY OF FOWLER
CALIFORNIA
June 2022
Exhibit A
Engineer's Report of City of Fowler
Landscaping and Storm Drainage System Maintenance District No. 1 County of Fresno, State of California
EXHIBIT "A"
Engineer's Report of
City of Fowler
Landscaping and Storm Drainage System Maintenance District No. 1 Fowler, California
2022-2023 TAX YEAR
I. Tract No. 3997 and 4055
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $1,000.00
B. Toxic Build-Up
1. Soil Sample Tests $300.00
2. Clean-Up and Basin Toxins $72.00
C. Legal, Engineering, and Administration
1. Legal $350.00
2. Engineering Assessment Report (following year) $750.00
3. Administration & Recording Fees $257.50
D. Reserve $0
Total Tract No. 3997 and 4055 $2,729.50
II. Tract No. 4128
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $450.00
B. Toxic Build-Up
1. Soil Sample Tests $150.00
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $50.00
2. Engineering Assessment Report (following year) $200.00
3. Administration & Recording Fees $60.00
D. Reserve $0
Total Tract No. 4128 $910.10
III. Tract No. 4552 and Parcel Map No. 95-2
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $685.00
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $185.00
2. Engineering Assessment Report (following year) $350.00
3. Administration & Recording Fees $130.00
D. Reserve $0
Total Tract No. 4552 and Parcel Map No. 95-2 $1,350.00
IV. Tract No. 4571
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $520.00
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $160.00
2. Engineering Assessment Report (following year) $350.00
3. Administration & Recording Fees $57.50
D. Reserve $0
Total Tract No. 4571 $1,087.50
V. Tract No. 4572
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $1,421.00
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $250.00
2. Engineering Assessment Report (following year) $350.00
3. Administration & Recording Fees $117.50
D. Reserve $0
Total Tract No. 4572 $2,138.50
VI. Tract No. 4887
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $1,210.00
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $250.00
2. Engineering Assessment Report (following year) $350.00
3. Administration & Recording Fees $115.00
D. Reserve $0
Total Tract No. 4887 $1,925.00
VII. Tract No. 4994
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $1,265.00
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $250.00
2. Engineering Assessment Report (following year) $350.00
3. Administration & Recording Fees $115.00
D. Reserve $0
Total Tract No. 4994 $1,980.00
VIII. Tract No. 5042
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $1,971.20
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $250.00
2. Engineering Assessment Report (following year) $350.00
3. Administration & Recording Fees $150.00
D. Reserve $0
Total Tract No. 5042 $2,721.20
IX. Tract No. 5041
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $2,930.00
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $250.00
2. Engineering Assessment Report (following year) $350.00
3. Administration & Recording Fees $210.00
D. Reserve $0
Total Tract No. 5041 $3,740.00
X. Tract No. 5088
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $2,820.00
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $250.00
2. Engineering Assessment Report (following year) $350.00
3. Administration & Recording Fees $210.00
D. Reserve $0
Total Tract No. 5088 $3,630.00
XI. Tract No. 5212 and Tract No. 5779
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $4,803.00
B. Toxic Build-Up
C. Soil Sample Tests $0
D. Clean-Up and Basin Toxins $0
E. Legal, Engineering, and Administration
1. Legal $250.00
2. Engineering Assessment Report (following year) $450.00
3. Administration & Recording Fees $325.00
F. Reserve $0
Total Tract No. 5212 and Tract No. 5779 $5,829.00
XII. Tract No. 5280
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $2,655.00
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $250.00
2. Engineering Assessment Report (following year) $350.00
3. Administration & Recording Fees $210.00
D. Reserve $0
Total Tract No. 5280 $3,465.00
XIII. Tract No. 5198
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $10,540.00
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $500.00
2. Engineering Assessment Report (following year) $850.00
3. Administration & Recording Fees $350.00
D. Reserve $0
Total Tract No. 5198 $12,240.00
XIV. Tract No. 5090
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $8,025.12
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $450.00
2. Engineering Assessment Report (following year) $800.00
3. Administration & Recording Fees $330.00
D. Reserve $0
Total Tract No. 5090 $9,605.12
XV. Tract No. 6157
A. Maintenance Costs
1. Landscaping and Storm Drainage Basin $6,199.70
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $400.00
2. Engineering Assessment Report (following year) $650.00
3. Administration & Recording Fees $280.00
D. Reserve $0
Total Tract No. 6157 $7,529.70
XVI. Tract No. 5834
A. Maintenance Costs
1. Landscaping and Storm Drainage $3,714.88
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $500.00
2. Engineering Assessment Report (following year) $850.00
3. Administration & Recording Fees $350.00
D. Reserve $0
Total Tract No. 5834 $5,414.88
XVII. Tract No. 6259
A. Maintenance Costs
1. Landscaping and Storm Drainage $1,853.48
B. Toxic Build-Up
1. Soil Sample Tests $0
2. Clean-Up and Basin Toxins $0
C. Legal, Engineering, and Administration
1. Legal $500.00
2. Engineering Assessment Report (following year) $850.00
3. Administration & Recording Fees $350.00
D. Reserve $0
Total Tract No. 6259 $3,553.48
ENGINEER'S CALCULATIONS
FOR
CITY OF FOWLER
LANDSCAPING AND STORM DRAINAGE FACILITIES
MAINTENANCE DISTRICT No. 1
A. Tract No. 3997
Total Number of Parcels = 59
B. Tract No. 4055
Total Number of Parcels = 44
Subtotal of A & B 103
C. Tract No. 4128
Total Number of Parcels = 20
D. Tract No. 95-2
Total Number of Parcels = 2
E. Tract No. 4552
Total Number of Parcels = 20
F. Tract No. 4571
Total Number of Parcels = 25
G. Tract No. 4572
Total Number of Parcels = 47
H. Tract No. 4887
Total Number of Parcels = 35
I. Tract No. 4994
Total Number of Parcels = 36
J. Tract No. 5042
(Equivalent Number of Parcels) = 49.4764
K. Tract No. 5041
Total Number of Parcels = 68
L. Tract No. 5088
Total Number of Parcels = 66
M. Tract No. 5212 and Tract No. 5779
(Equivalent Number of Parcels) = 106.9695
N. Tract No. 5280
Total Number of Parcels = 63
O. Tract No. 5198
Total Number of Parcels = 144
P. Tract No. 5090
Total Number of Parcels = 112
Q. Tract No. 6157 Total Number of Parcels
= 57
R. Tract No. 5834
Total Number of Parcels= 58
S. Tract No. 6259
Total Number of Parcels= 74
ASSESSMENT COSTS
FOR
CITY OF FOWLER
LANDSCAPING AND STORM DRAINAGE FACILITIES
MAINTENANCE DISTRICT NO. 1
I. Tract No. 3997 and Tract No. 4055
Assessment Cost - $2,729.50 / 103 Parcels = $26.50 / Parcel II. Tract No. 4128
Assessment Cost - $910.00 / 20 Parcels = $45.50 / Parcel III. Tract No. 4552 and Parcel Map No. 95-2
Assessment Cost - $1,350.00 / 22 Parcels = $61.36 / Parcel IV. Tract No. 4571
Assessment Cost - $1,087.50 / 25 Parcels = $43.50 / Parcel V. Tract No. 4572
Assessment Cost - $2,138.50 / 47 Parcels = $45.50 / Parcel VI. Tract No. 4887
Assessment Cost - $1,925.00 / 35 Parcels = $55.00 / Parcel VII. Tract No. 4994
Assessment Cost - $1,980.00 / 36 Parcels = $55.00 / Parcel VIII. Tract No. 5042
Assessment Cost - $2,721.20 / 49.4764
(44 regular parcels + 5.4764 equivalent parcels)
= $55.00 / Parcel
IX. Tract No. 5041
Assessment Cost - $3,740.00 / 68 Parcels = $55.00 / Parcel X. Tract No. 5088
Assessment Cost - $3,630.00 / 66 Parcels = $55.00 / Parcel XI. Tract No. 5212 and Tract No. 5779
Assessment Cost – $5,829.00 / 106.9695 = $54.49 / Parcel (52 Regular Parcels + (79 Condo Parcels = 23 Parcels) + 31.9695 Equivalent Parcels) XII. Tract No. 5280
Assessment Cost - $3,465.00 / 63 Parcels = $55.00 / Parcel XIII. Tract No. 5198
Assessment Cost - $12,240.00 / 144 Parcels = $85.00 / Parcel XIV. Tract No. 5090
Assessment Cost - $9,605.12 / 112 Parcels = $85.76 / Parcel XV. Tract No. 6157
Assessment Cost – $7,529.70 / 57 Parcels = $132.10 / Parcel XVI. Tract No. 5834
Assessment Cost – $5,414.88 / 58 Parcels = $93.96 / Parcel XVII. Tract No. 6259
Assessment Cost – $3,553.48 / 74 Parcels = $48.02 / Parcel
SUMMARY
ASSESSMENT TOTALS
I. Tract No. 3997 and 4055 $2,729.50
II. Tract No. 4128 $910.00
III. Tract No. 4552 and Parcel Map No. 95-2 $1,350.00
IV. Tract No. 4571 $1,087.50
V. Tract No. 4572 $2,138.50
VI. Tract No. 4887 $1,925.00
VII. Tract No. 4994 $1,980.00
VIII. Tract No. 5042 $2,721.20
IX. Tract No. 5041 $3,740.00
X. Tract No. 5088 $3,630.00
XI. Tract No. 5212 and Tract No. 5779 $5,829.00
XII. Tract No. 5280 $3,465.00
XIII. Tract No. 5198 $12,240.00
XIV. Tract No. 5090 $9,605.12
XV. Tract No. 6157 $7,529.70
XVI. Tract No. 5834 $5,414.88
XVII. Tract No. 6259 $3,553.48
Total Assessment for 2022-2023 $69,848.58
Exhibit B
Assessment Roll of City of Fowler
Landscaping and Storm Drainage System Maintenance District No. 1 County of Fresno, State of California
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
1 4572 340-271-01 $45.50 AHRONIAN EDNA A / AHRONIAN RICHARD P 2 2 4572 340-271-02 $45.50 DONDLINGER DANIEL N & DENISE P TRS 2 3 4572 340-271-03 $45.50 BROWN MARK L / BROWN LYNN 2
4 4572 340-271-04 $45.50 MONIS RONALD J / MONIS DEBORAH A 2 5 4572 340-271-05 $45.50 CHAVEZ RAMON S / CHAVEZ LILIANA L 2 6 4572 340-271-06 $45.50 KILDUFF SHAWN / KILDUFF ALEECE 2 7 4572 340-271-07 $45.50 EILEEN BEGLETZOFF EDWARD N / EILEEN SUSAN 2 8 4572 340-271-08 $45.50 BEDROSIAN PAUL D & THERESA F TRS 2 9 4572 340-271-09 $45.50 NOT GIVEN 1
10 4572 340-271-10 $45.50 FLOREZ ENRIQUE / FLOREZ CORINNE L 2 11 4572 340-271-11 $45.50 CRUZ JOHN & PATRICIA A 2
12 4572 340-271-20 $68.26 GARCIA ROBERT & GARCIA MARGARET 2 13 4572 340-271-21 $68.24 FIGUEROA JOSE T / FIGUEROA JUANA Z 2 14 4572 340-271-15 $45.50 HAMMER LEONARD J & BRITTA 2
15 4572 340-271-16 $45.50 JACKSON ERICKA D 1
16 4572 340-271-17 $45.50 DICK MARLIN S 1
17 4572 340-272-01 $45.50 BUTTS DONOVAN A 1
18 4572 340-272-02 $45.50 BAXTER RUSSELL B / STAFFORD CYNTHIA D 2 19 4572 340-272-28 $68.26 BEDROSIAN CARLOTTA TRS 1
20 4572 340-272-29 $68.24 BEDROSIAN CARLOTTA A 1
21 4572 340-272-30 $68.26 WEATHERLY MARK A / WEATHERLY SHANNON C 2 22 4572 340-272-09 $45.50 PARRA DANIEL T / PARRA SANDRA 2 23 4572 340-272-10 $45.50 WONG DAVID C / WONG CHRISTINE M 2 24 4572 340-272-31 $68.24 MISKULIN GREGORY N / MISKULIN DIANE E 2 25 4572 340-272-32 $68.24 BEDROSIAN CARLOTTA TRS 1
26 4572 340-272-33 $68.26 BEDROSIAN CARLOTTA TRS 1
27 4572 340-272-35 $136.50 MEDINA CIRILO / MEDINA YVONNE 2 28 4572 340-272-17 $45.50 SEKHON KULWINDER KAUR / SINGH BEANT 2 29 4572 340-272-18 $45.50 LETIZIA BENEDICT / LETIZIA SUZETTE 2 30 4572 340-273-01 $45.50 REED JACK R & BEVERLY J 2
31 4572 340-273-02 $45.50 SCHMALL KATHERINE ELIZABETH 1 32 4572 340-273-03 $45.50 RODRIGUEZ MARK/RODRIQUEZ MONICA CAMERO 2 33 4572 340-273-04 $45.50 RODRIGUEZ VINCENT P 1
34 4572 340-273-05 $45.50 SANDHU PARMJIT SINGH / SANDHU PARMJIT KAUR 2 35 4572 340-273-06 $45.50 ZWEIGLE JOHN R & MARGO A TRS 2 36 4572 340-273-07 $45.50 TARVER RUTH A 1
37 4572 340-273-08 $45.50 HANSEN JAMES R A / HANSEN FRANCES J 2 38 4572 340-274-01 $45.50 JULIE BRAJKOVICH MCLAUGHLIN, FAMILY TRUST / MCLAUGHLIN JULIE
BRAJKOVICH
2 39 4572 340-274-02 $45.50 NALBANDIAN KEITH / NALBANDIAN LAURIE ANN 2 40 4572 340-274-03 $45.50 DELORIS ROCHA JACK J/ DELORIS HEATHER 2 41 4572 340-274-04 $45.50 MONIS RICHARD & DENISE 2
42 4128 343-280-31 $45.50 SIMONIAN BRENT T 1
43 4128 343-280-32 $45.50 CAUDLE DWIGHT DOUGLAS & TERESA J TRS 2 44 4128 343-280-33 $45.50 WILLIAMS BRADLEY C / WIILLIAMS MARTINA G 2 45 4128 343-280-34 $45.50 SCHMALL FLOYD 1
46 4128 343-280-35 $45.50 WRIGHT AYAKO / HUNTER HUMIYO D 2 47 4128 343-280-36 $45.50 KANG SATINDER K / NAGRA KLRANDEEP S 2 48 4128 343-280-37 $45.50 BERGTHOLD CHRISTOPHER J 1
49 4128 343-280-38 $45.50 MCCOLM JENNIFER V MILLER 1
50 4128 343-280-39 $45.50 GUTIERREZ PETER L TRUST 1
51 4128 343-280-40 $45.50 RUIZ JOSE LUIS 1
Page B-1
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
52 4128 343-280-41 $45.50 ZADOURIAN JACK / ZADOURIAN ASTINE 2 53 4128 343-280-42 $45.50 ARMSTRONG KEN / ARMSTRONG VICTORIA 2 54 4128 343-280-43 $45.50 CARDENAS RUDOLFO 1
55 4128 343-280-44 $45.50 PHILLIPS RONALD P / PHILLIPS ANGELA E 2 56 4128 343-280-45 $45.50 RODRIQUEZ VINCENT P 1
57 4128 343-280-46 $45.50 YOUNG MARIAN J 1
58 4128 343-280-47 $45.50 GRANADOS FLORENTINO O 1
59 4128 343-280-48 $45.50 MORENO STEPHANIE L 1
60 4128 343-280-49 $45.50 KELLETT JOHN / KELLETT DEBBIE 2 61 4128 343-280-50 $45.50 HALGREN MICHELLE M 1
62 4571 343-280-55 $43.50 BARELA STEVEN M / BARELA ROSEMARY M 2 63 4571 343-280-56 $43.50 SINGH SATNAM 1
64 4571 343-280-57 $43.50 LOTZ RANDY L 1
65 4571 343-280-58 $43.50 CASTRO CAESAR 1
66 4571 343-280-59 $43.50 YOUNT YOUNG / YOUNT PATRICIA 2 67 4571 343-280-60 $43.50 SIMONIAN MARK M 1
68 4571 343-280-61 $43.50 SIMONIAN STANLEY J & CARMEN J 2 69 4571 343-280-62 $43.50 BAQDASARIAN RICHARD 1
70 4571 343-280-63 $43.50 RIVERA NANCY C / RIVERA KAMRY S 2 71 4571 343-280-64 $43.50 DHILLON HARMINDER / DHILLON HARINDER K 2 72 4571 343-280-65 $43.50 BUGARIN ALEX G / BUGARIN ELBA C 2 73 4571 343-280-66 $43.50 HANOIAN GARY J & CHERYL K 2
74 4571 343-280-67 $43.50 GONZALES-CERDA, JANINE V / CERDA, III CLEMENTE R 2 75 4571 343-280-68 $43.50 CHAVEZ MONIS CARLA TRS / MONIS CHRISTOPHER TRS 2 76 4571 343-280-69 $43.50 GUEVARA STEPHEN E 1
77 4571 343-280-70 $43.50 TURPIN LINDA 1
78 4571 343-280-71 $43.50 YADA MICHAEL D / YADA LYNN M 2 79 4571 343-280-72 $43.50 GORDON MARIA O / GORDON LAWRENCE 2 80 4571 343-280-73 $43.50 BURNSIDE JUDITH ANNETTE 1
81 4571 343-280-74 $43.50 CHAVEZ TANYA 1
82 4571 343-280-75 $43.50 SINGH INDERPAL / KAUR JASPREET 2 83 4571 343-280-76 $43.50 SALINAS RANDY / SALINAS PENNY 2 84 4571 343-280-77 $43.50 MURRIETA, ERIC JOSHUA / MURRIETA, DANIELA 2 85 4571 343-280-78 $43.50 PEREZ ELISEO / PEREZ MARIA 2
86 4571 343-280-79 $43.50 DELA CERDA ROJIRIO R / DELA SONIA 2 87 3997 343-291-01 $26.50 ALVAREZ JOE M / ALVAREZ MARY L 2 88 3997 343-291-02 $26.50 BUGARIN ROBERT / BUGARIN CARMEN 2 89 3997 343-291-03 $26.50 GILL HARBHAJAN S / GILL HARBHAJAN K 2 90 3997 343-291-04 $26.50 GONZALEZ MARTIN 1
91 3997 343-291-05 $26.50 REYNA MIKE P 1
92 3997 343-291-06 $26.50 MENDOZA EMMA / MENDOZA LOUIS 2 93 3997 343-291-07 $26.50 GILL CHANCHAL S / GILL GURMIT K 2 94 3997 343-291-08 $26.50 HOOVER RITA J 1
95 3997 343-291-09 $26.50 CURIEL LAURA 1
96 3997 343-291-10 $26.50 CEBALLOS EDIE V 1
97 3997 343-291-11 $26.50 ORTIZ MARY 1
98 3997 343-291-12 $26.50 PEREZ HECTOR / PEREZ KATHERINE 2 99 3997 343-292-01 $26.50 JIMENEZ MITCHELL / JIMENEZ DIANA 2 100 3997 343-292-02 $26.50 QUIZ ALMA G 1
101 3997 343-292-03 $26.50 RODRIGUEZ JOSE S / RODRIGUEZ BRENDA K 2 102 3997 343-292-04 $26.50 SERRANO MARGARITA 1
103 3997 343-292-05 $26.50 WARD ANTHONY E / WARD VIRGINIA 2 Page B-2
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
104 3997 343-292-06 $26.50 CARRASCO RONALD L / CARRASCO KATHERINE 2 105 3997 343-292-07 $26.50 ESPINOZA ROBERT SOTERO / ESPINOZA YOLANDA 2 106 3997 343-292-08 $26.50 GONZALES JOSE FRANCISCO / GONZALES MARY ELLEN 2 107 3997 343-292-09 $26.50 GAYTAN APOLINAR 1
108 3997 343-292-10 $26.50 PEREZ ABADAEL / PEREZ ROSA 2 109 3997 343-292-11 $26.50 TAMEZ DANIEL 1
110 3997 343-292-12 $26.50 ALMERAZ BENJAMIN / ALMERAZ ESTHER 2 111 3997 343-292-13 $26.50 CHAVERO PROPERTIES LLC 1
112 3997 343-292-14 $26.50 GRIGSBY NATHANIEL 1
113 3997 343-293-01 $26.50 VARELA ARMANDO / VARELA ANGELINA 2 114 3997 343-293-02 $26.50 VARELA ANGELINA 1
115 3997 343-293-03 $26.50 GARCIA JUAN M / GARCIA MARIA C 2 116 3997 343-293-04 $26.50 ARCHULETA IDA M 1
117 3997 343-293-05 $26.50 VILLA JESUS S / VILLA JESSIE ALANIS 2 118 3997 343-293-06 $26.50 RAMIREZ CARLOS 1
119 3997 343-293-07 $26.50 MENDEZ JOSE ANTONIO / MENDEZ MARTHA A 2 120 3997 343-293-08 $26.50 MEJIA MARIA ALIS 1
121 3997 343-293-09 $26.50 PENA IDALIA S 1
122 3997 343-293-10 $26.50 BRISCO SHIRLEY A TRS 1
123 3997 343-293-11 $26.50 PEREZ JOHN M / PEREZ RITA 2
124 3997 343-293-12 $26.50 AGUIRRE GABRIEL A 1
125 3997 343-293-13 $26.50 RAMIREZ JESSICA 1
126 3997 343-293-14 $26.50 LOPEZ ENRIQUE R / LOPEZ PLACENCIA H 2 127 3997 343-294-01 $26.50 MARTINEZ JOSE LUIS MORA / MARTINEZ MARIA L 2 128 3997 343-294-02 $26.50 MARTINEZ RAMON / MARTINEZ MARINA 2 129 3997 343-294-03 $26.50 PRADO JUAN J / PRADO LUCINA 2 130 3997 343-294-04 $26.50 CHAVERO PROPERTIES LLC 1
131 3997 343-294-05 $26.50 DELGADO BEATRICE 1
132 3997 343-294-06 $26.50 CORONADO, MARCO ANTONIO TORR / DE LEON, YOHANA ELIZABETH 2 133 3997 343-294-07 $26.50 MILLER BETTE J 1
134 3997 343-294-08 $26.50 MEDINA DALIA RAMIREZ 1
135 3997 343-294-09 $26.50 SANCHEZ PEDRO / SANCHEZ VIVIAN 2 136 3997 343-294-10 $26.50 GRIGSBY GLENDA 1
137 3997 343-294-11 $26.50 PANDHER HARPREET SINGH 1
138 3997 343-294-12 $26.50 LOPEZ MARGARITA / DIAZ ERIKA SYLVIA / DIAZ MICHAEL 3 139 3997 343-294-13 $26.50 SANTILLAN-RUIZ REVOCABLE LIVING TRUST/ SANTILLIAN RAYMOND / RUIZ
GRACIELA
3 140 3997 343-294-14 $26.50 QUINTERO MARIA E / QUINTERO ESEQUIEL 2 141 3997 343-294-15 $26.50 CHAVERO PROPERTIES LLC 1
142 3997 343-294-16 $26.50 SANGHA AMARDEEP KAUR 1
143 3997 343-294-17 $26.50 VARGAS J BENITO / VARGAS GLORIA 2 144 3997 343-294-18 $26.50 BONILLA ANGEL / BONILLA TERESA 2 145 3997 343-294-19 $26.50 ESPINOZA ROBERT S / ESPINOZA YOLANDA 2 146 4055 343-300-01 $26.50 CHAVERO PROPERTIES LLC 1
147 4055 343-300-02 $26.50 CENTENO NESTOR J / CENTENO MANUELA 2 148 4055 343-300-03 $26.50 GONZALEZ DAGOBERTO / GONZALEZ ROSA M 2 149 4055 343-300-04 $26.50 GARCIA SERGIO 1
150 4055 343-300-05 $26.50 AYALA ARTURO / AYALA ANGELA M 2 151 4055 343-300-06 $26.50 RESENDEZ PABLO / RESENDEZ MARTHA 2 152 4055 343-300-07 $26.50 RODRIGUEZ MARIA G 1
153 4055 343-300-08 $26.50 MENDEZ MARTHA ALICIA 1
Page B-3
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
154 4055 343-300-09 $26.50 LOPEZ JOSE M / LOPEZ ELIVIER 2 155 4055 343-300-10 $26.50 GRAVANCE BRIANA 1
156 4055 343-300-70 $26.50 ESPINOZA FELICIA 1
157 4055 343-300-12 $26.50 KAUR RUPINDER / SINGH BARINDER 2 158 4055 343-300-13 $26.50 RAMIREZ LUZ ELENA 1
159 4055 343-300-14 $26.50 TAJ MOHAMMED / TAJ MARYAM 2
160 4055 343-300-15 $26.50 ABUNDIS EDUARDO / BERDUGO MELISSA 2 161 4055 343-300-16 $26.50 MANCILLAS ESTEBAN / MANCILLAS LAURENCIA 2 162 4055 343-300-17 $26.50 LUZ SANTOS IGNACIO / LUZ MARIA DE LA 2 163 4055 343-300-18 $26.50 OLVERA THERESA 1
164 4055 343-300-19 $26.50 REYNA FELIX C / REYNA LORENZA C 2 165 4055 343-300-20 $26.50 JIMENEZ MANUEL / JIMENEZ EUTIQUIA 2 166 4055 343-300-21 $26.50 ESCALANTE BERNARDINO MENDEZ / DE ESCALANTE BERTHA A ZAVALA 2 167 4055 343-300-22 $26.50 JIMENEZ ALEJANDRO 1
168 4055 343-300-23 $26.50 LARA AMELIA G 1
169 4055 343-300-24 $26.50 MARIA LEDEZMA, LIVING TRUST / LEDEZMA MARIA 2 170 4055 343-300-25 $26.50 PONCE RENE CEJA 1
171 4055 343-300-26 $26.50 CAMACHO JUAN F / CAMACHO RACHEL L 2 172 4055 343-300-27 $26.50 SANDOVAL HERIBERTO / SANDOVAL NINFA 2 173 4055 343-300-28 $26.50 DE CHAVERO IGNACIO / DE CATALINA RIVAS 2 174 4055 343-300-29 $26.50 CHAVERO PROPERTIES LLC 1
175 4055 343-300-30 $26.50 SUMAYA MICHELLE 1
176 4055 343-300-31 $26.50 CORTEZ MIGUEL P / CORTEZ ADELAIDA G 2 177 4055 343-300-32 $26.50 HERRERA SIMON / HERRERA GUADALUPE 2 178 4055 343-300-33 $26.50 GARCIA FRANCISCO TRS 1
179 4055 343-300-34 $26.50 CHAVERO PROPERTIES LLC 1
180 4055 343-300-35 $26.50 RODRIGUEZ ARMANDO 1
181 4055 343-300-36 $26.50 TORREZ ARMANDO 1
182 4055 343-300-37 $26.50 PEREZ JOAQUIN A / PEREZ ELIDIA 2 183 4055 343-300-38 $26.50 CHAVERO GUILLERMO / CHAVERO SOCORRO R 2 184 4055 343-300-39 $26.50 BOJORQUEZ IRREVOCABLE TRUST / GOLDMAN STEPHANIE BOJORQUEZ /
BOJORQUEZ BRANDON E
3 185 4055 343-300-40 $26.50 SANCHEZ EMELIA / SANCHEZ JUAN CARLOS 2 186 4055 343-300-41 $26.50 RICO ACENCION / RICO YOLANDA 2 187 4055 343-300-42 $26.50 ANDRADE MARTIN V / ANDRADE DIANE 2 188 4055 343-300-43 $26.50 HERNANDEZ EFREN S / HERNANDEZ LUCINA C 2 189 4055 343-300-44 $26.50 JIMENEZ MIGUEL A / JIMENEZ GUADALUPE C 2 190 4552 343-300-47 $61.38 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
191 4552 343-300-48 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
192 4552 343-300-49 $61.38 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
193 4552 343-300-50 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
194 4552 343-300-51 $61.38 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
195 4552 343-300-52 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
196 4552 343-300-53 $61.38 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
Page B-4
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
197 4552 343-300-54 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
198 4552 343-300-55 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
199 4552 343-300-56 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
200 4552 343-300-57 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
201 4552 343-300-58 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
202 4552 343-300-59 $61.36 SERRANO GERARDO VASQUEZ 1
203 4552 343-300-60 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
204 4552 343-300-61 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
205 4552 343-300-62 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
206 4552 343-300-63 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
207 4552 343-300-64 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
208 4552 343-300-65 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
209 4552 343-300-68 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
210 4552 343-300-69 $61.36 STANLEY J SIMONIAN & CARMEN J SIMONIAN TRUST / MARK M SIMONIAN TRUST / SIMONIAN STANLEY J / SIMONIAN CARMEN J 5
211 4552 343-300-72 $61.36 MARTINEZ SANDRA RAMON 1
212 4887 343-320-01 $55.00 MORENO SAUL TRS 1
213 4887 343-320-02 $55.00 TORRES ANDREW R 1
214 4887 343-320-03 $55.00 SINGH JITENDER / KAHLON GURMEET K 2 215 4887 343-320-04 $55.00 SINGH RAJWINDER / MORENO STEPHANIE 2 216 4887 343-320-05 $55.00 SINGH RAJINDER 1
217 4887 343-320-06 $55.00 DURAN DANIEL M / DURAN NORMA 2 218 4887 343-320-07 $55.00 SINGH DHARMINDER 1
219 4887 343-320-08 $55.00 GREWAL PARAMJIT KAUR 1
220 4887 343-320-09 $55.00 SHUKLA VIJAY / SHUKLA RAMPAL 2 221 4887 343-320-10 $55.00 CAZARES CHRISTINA / CAZARES BRUNO F 2 222 4887 343-320-11 $55.00 BARKER JOHN / RODRIGUEZ ATHENA 2 223 4887 343-320-12 $55.00 BAINS JACK L 1
224 4887 343-320-13 $55.00 DIAZ JENNIFER 1
225 4887 343-320-14 $55.00 NIJJER SUKHBIR S / NIJJER CHRISTINE L 2 226 4887 343-320-15 $55.00 RIOS LOURDES M FRIAS DE / RIOS JOE J 2 227 4887 343-320-16 $55.00 TOOR GURPARTAP / TOOR AMANDEEP KAUR 2 228 4887 343-320-17 $55.00 NIJJER CHRISTINE / NIJJER SUKHBIR 2 229 4887 343-320-18 $55.00 RENTERIA ARTEMIO TAPIA 1
230 4887 343-320-19 $55.00 SINGH AMRIK 1
231 4887 343-320-20 $55.00 BUSBY CARL J / BUSBY ESMERALDA 2 232 4887 343-320-21 $55.00 MARTIN JOSEPH E / MARTIN YOLANDA R 2 233 4887 343-320-22 $55.00 BHATHAL BALKAR S / BHATHAL GURMEET K 2 234 4887 343-320-23 $55.00 GOMEZ HECTOR / GOMEZ PATSY V 2 235 4887 343-320-24 $55.00 ROJAS ALBERT L & ESTHER TRS 2 Page B-5
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
236 4887 343-320-25 $55.00 LOPEZ FLORENCIO / LOPEZ PATRICIA 2 237 4887 343-320-26 $55.00 CARDENAS YOLANDA T 1
238 4887 343-320-27 $55.00 BHATHAL BALKAR / BHATHAL GURMEET KAUR 2 239 4887 343-320-28 $55.00 SINGH HARPREET / KAUR KULJIT 2 240 4887 343-320-29 $55.00 CORDERO MIKE J / CORDERO ADRIANA 2 241 4887 343-320-30 $55.00 GONZALEZ JUAN 1
242 4887 343-320-31 $55.00 RODRIGUEZ NOAH / RODRIGUEZ BEATRIZ 2 243 4887 343-320-32 $55.00 ANDERSEN STACEY RENEE 1
244 4887 343-320-33 $55.00 BRAR RAJINDER S / BRAR HARJINDER K 2 245 4887 343-320-34 $55.00 SINGH PARMINDER 1
246 4887 343-320-35 $55.00 KAMINE JAMES S/ KAMINE LETICIA 2 247 4994 343-331-01 $55.00 CHAN BENNY / CHAN WENDY 2
248 4994 343-331-02 $55.00 JEFFREYS FORREST A / JEFFREYS YVONNE M 2 249 4994 343-331-03 $55.00 SINGH MANGTA 1
250 4994 343-331-04 $55.00 KINGRA LQBAL SINGH 1
251 4994 343-331-05 $55.00 KAHLON SANDEEP PAL SINGH 1
252 4994 343-331-06 $55.00 VALDEZ JOHN & MARY LOUISE 2
253 4994 343-331-07 $55.00 BRIDGER JAMES & TAMMY 2
254 4994 343-331-08 $55.00 DIAZ GERARDO C / DIAZ DARLINE 2 255 4994 343-331-09 $55.00 SCOTT KELVIN T / SCOTT LISA L 2 256 4994 343-331-10 $55.00 CARRASCO MARIA E 1
257 4994 343-331-11 $55.00 VASQUEZ JOEL / VASQUEZ IRENE 2 258 4994 343-331-12 $55.00 FREGOSO EZEQUIEL / MEZA KARINA 2 259 4994 343-331-13 $55.00 FLORES TOMAS / FLORES ROSA G 2 260 4994 343-331-14 $55.00 SINGH GURJIT 1
261 4994 343-331-15 $55.00 GONZALES GRACIELA / VARGAS ELSA 2 262 4994 343-332-21 $55.00 JEFFREYS FORREST / JEFFREYS YVONNE 2 263 4994 343-332-20 $55.00 KAUR BALJINDER 1
264 4994 343-332-19 $55.00 FORNEY JOSHUA / FORNEY STEPHANIE 2 265 4994 343-332-18 $55.00 DELEIJA-SAKAGUCHI MARTHA TRS 1 266 4994 343-332-17 $55.00 MCMANUS MURRAY / MCMANUS JAN 2 267 4994 343-332-16 $55.00 LEYBA ANTHONY A / LEYBA TAMARA L 2 268 4994 343-332-15 $55.00 TAPIA IRMA 1
269 4994 343-332-14 $55.00 SAKAGUCHI CRAIG Y 1
270 4994 343-332-13 $55.00 VASQUEZ ANTONIO S / VASQUEZ JENNIFER N 2 271 4994 343-332-12 $55.00 MOORADIAN CHRISTIE 1
272 4994 343-332-11 $55.00 STEPHENS STEVEN D / STEPHENS PARMJIT K 2 273 4994 343-332-10 $55.00 RAISKUP SANDRA L / RAISKUP ROBERT K 2 274 4994 343-332-09 $55.00 KEENER JORDAN T / KEENER SARAH C 2 275 4994 343-332-08 $55.00 MELLON CRAIG J 1
276 4994 343-332-07 $55.00 GREWAL JAGROP 1
277 4994 343-332-06 $55.00 ESPINOZA ALONSO RAMOS / ESPINOZA ELVIRA M 2 278 4994 343-332-05 $55.00 FURTAK JOHN R 1
279 4994 343-332-04 $55.00 CALDERON DIANA 1
280 4994 343-332-03 $55.00 SINGH PRITAM 1
281 4994 343-332-02 $55.00 CHEATWOOD LANCE K / CHEATWOOD MELINDA A 2 282 4994 343-332-01 $55.00 GARCIA REGINALDO 1
283 5042 343-350-01 $55.00 CHAVEZ IGNACIO / CHAVEZ PETRA 2 284 5042 343-350-02 $55.00 FITZGERALD AARON 1
285 5042 343-350-03 $55.00 RAMIREZ ARMANDO S & MARY E 2 286 5042 343-350-04 $55.00 CHAHAL SINGH / CHAHAL SUKHPREET 2 287 5042 343-350-05 $55.00 GILL HARJINDER S 1
Page B-6
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
288 5042 343-350-06 $55.00 TAPIA ARTEMIO 1
289 5042 343-350-07 $55.00 GUERRERO MARIA 1
290 5042 343-350-08 $55.00 GILL GURSAHIB SINGH / GILL HARPREET KAUR 2 291 5042 343-350-09 $55.00 VALLE MARGIE MARIE 1
292 5042 343-350-10 $55.00 SINGH GURCHARAN 1
293 5042 343-350-11 $55.00 PANDHER TARA S / KAUR NACHHATTAR 2 294 5042 343-350-12 $55.00 RUIZ ANA LILIANA 1
295 5042 343-350-13 $55.00 CLIFFT TRAVIS / CLIFFT ANDREA 2 296 5042 343-350-14 $55.00 WILSON ROSE MARIE 1
297 5042 343-350-15 $55.00 SILVA ROLANDO / SILVA ARACELY 2 298 5042 343-350-16 $55.00 RAMIREZ ANGEL / RAMIREZ HORTENCIA B 2 299 5042 343-350-17 $55.00 SINGH GURINDER PAL / SINGH SUKHJIT K 2 300 5042 343-350-18 $55.00 GONZALES ZUJAIRI 1
301 5042 343-350-19 $55.00 SAGAR DEV & SUNITA TRS 2
302 5042 343-350-20 $55.00 JUAREZ RAYMOND / JUAREZ ANGELA 2 303 5042 343-350-21 $55.00 SANDHU JASWANT S / SANDHU INDERJIT K 2 304 5042 343-350-22 $55.00 JUAREZ SALAZAR JOHN P / JUAREZ JOANN 2 305 5042 343-350-23 $55.00 MONTES JUAN / MONTES MARIA 2 306 5042 343-350-24 $55.00 PUREWAL KARMJIT SINGH / PUTEWAL BALJINDER 2 307 5042 343-350-25 $55.00 DOSANJH JASKARAN S / DOSANJH RANJIT K 2 308 5042 343-350-26 $55.00 CRAFT CHRISTINA L / BALDWIN JILL 2 309 5042 343-350-27 $55.00 SINGH RAJINDER 1
310 5042 343-350-28 $55.00 GILL RANJEET S / GILL SURINDER K 2 311 5042 343-350-29 $55.00 ARTURO RAMIREZ L / DTD 06-06-28 T 2 312 5042 343-350-30 $55.00 TAPIA ARTEMIO 1
313 5042 343-350-31 $55.00 ORTIZ SANDRA I / ORTIZ EMILIO J 2 314 5042 343-350-32 $55.00 UYEDA BRADFORD 1
315 5042 343-350-33 $55.00 GASTELUM ADELAIDA / GASTELUM ANDRES A 2 316 5042 343-350-34 $55.00 MARTINEZ EMMA A ESCARENO / MARTINEZ VICTORIA T 2 317 5042 343-350-35 $55.00 PEREZ RICHARD / PEREZ LORRAINE S 2 318 5042 343-350-36 $55.00 SINGH SATNAM 1
319 5042 343-350-37 $55.00 CANDELARIA TIMOTHY P 1
320 5042 343-350-38 $55.00 ESPARZA MARIO THOMAS 1
321 5042 343-350-39 $55.00 FLORES ANTHONY / FLORES ESMERALDA 2 322 5042 343-350-40 $55.00 KIKUTA RODNEY K 1
323 5042 343-350-41 $55.00 VELASCO SAUL 1
324 5042 343-350-42 $55.00 SINGH AMARJEET / SINGH SUKHPAL KAUR 2 325 5042 343-350-43 $55.00 HEHAR AVTAR S / HEHAR RAJWINDER KAUR 2 326 5042 343-350-44 $55.00 CORONA HORACIO MARTINEZ 1
327 5042 343-350-45 $73.42 DESMOND FAMILY REAL ESTATE LIMITED PARTN 1 328 5042 343-350-46 $227.78 DESMOND FAMILY REAL ESTATE LIMITED PARTN 1 329 5088 345-200-01 $55.00 SINGH HARVINDER / SINGH SUKHWINDER KAUR 2 330 5088 345-200-03 $55.00 VARELA MICHEAL A 1
331 5088 345-200-04 $55.00 SINGH SUKHWINDER 1
332 5088 345-200-05 $55.00 BISCAY PETER 1
333 5088 345-200-06 $55.00 GALLEGOS FRANK S / GALLEGOS KIM 2 334 5088 345-200-07 $55.00 AUGUST JOSEPH L / AUGUST TENISHA K 2 335 5088 345-200-08 $55.00 SINGH SUKHDEV / SINGH SARBJIT KAUR 2 336 5088 345-200-09 $55.00 PANNU JUGRAJ SINGH 1
337 5088 345-200-10 $55.00 CHATHA RANJIT S / CHATHA JATINDER K 2 338 5088 345-200-11 $55.00 KOMAKI DEREK / KOMAKI EMI 2
339 5088 345-200-12 $55.00 SCHNEIDER MIKE / SCHNEIDER KARRIE 2 Page B-7
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
340 5088 345-200-13 $55.00 HAWKINS JASON W / HAWKINS MARLA L 2 341 5088 345-200-14 $55.00 SINGH RAJWINDER / SINGH RAJINDER / SINGH AMARJEET KAUR 3 342 5088 345-200-15 $55.00 MARTINEZ ERNEST T / HERNANDEZ-MARTINEZ ESTELLA M 2 343 5088 345-200-16 $55.00 LIMA PHILLIP W / LIMA KAREN 2 344 5088 345-200-17 $55.00 JIMENEZ CHRISTOPHER N 1
345 5088 345-200-18 $55.00 KAUR RANDHIR 1
346 5088 345-200-19 $55.00 GARCIA JAIME / GARCIA MONICA 2 347 5088 345-200-20 $55.00 RAMOS MARGARITA M 1
348 5088 345-200-21 $55.00 BRAR RAJINDER S / BRAR MANJIT K 2 349 5088 345-200-22 $55.00 LEDESMA VICTOR M / LEDESMA ELOISE G 2 350 5088 345-200-23 $55.00 DHILLON LITHA K 1
351 5088 345-200-24 $55.00 GREWAL SUKHBIR K 1
352 5088 345-200-25 $55.00 DOBBINS JEREMY MICHAEL / DOBBINS MONICA MARIE 2 353 5088 345-200-26 $55.00 SANCHEZ ELISEO A / SANCHEZ DENISE R 2 354 5088 345-200-27 $55.00 MYNDERUP IAN / MYNDERUP KELLY A 2 355 5088 345-200-28 $55.00 MARES JOSEPH L 1
356 5088 345-200-29 $55.00 LARGER SOPHIA L 1
357 5088 345-200-30 $55.00 CARAVEO JAIME / CARAVEO ALMA 2 358 5088 345-200-31 $55.00 GARCIA MARIA J TRS 1
359 5088 345-200-32 $55.00 KOGA JAN 1
360 5088 345-200-33 $55.00 AYON FEDERICO / AYON JENNIFER 2 361 5088 345-200-34 $55.00 LUNA RAMIRO 1
362 5088 345-200-35 $55.00 FLORES CONNIE D 1
363 5088 345-200-36 $55.00 SANCHEZ ALBERT / SANCHEZ MONICA 2 364 5088 345-200-37 $55.00 MACIAS SALVADOR 1
365 5088 345-200-38 $55.00 HUANTE ALVARO ESPINO /GONZALEZ LUCILA MORENO 2 366 5088 345-200-39 $55.00 GONZALES RENE A / GONZALEZ MARINA Z 2 367 5088 345-200-40 $55.00 SINGH BALDIP / SINGH GURPREET K 2 368 5088 345-200-41 $55.00 LANINI BENITTA KRIS 1
369 5088 345-200-42 $55.00 MENDES SARAH 1
370 5088 345-200-43 $55.00 TORRES CAYETANO SABINO L / TORRES CLAUDIA 2 371 5088 345-200-44 $55.00 MURILLO RAMON / MURILLO LOURDES 2 372 5088 345-200-45 $55.00 VASQUEZ EDGAR / VASQUEZ JAMI 2 373 5088 345-200-46 $55.00 HERNANDEZ GEORGINA 1
374 5088 345-200-47 $55.00 PADILLA ENRIQUE / PADILLA MARIA 2 375 5088 345-200-48 $55.00 RIVERA MELISA EDITH / ACOSTA IVAN MOLINA 2 376 5088 345-200-49 $55.00 BOTELLO RIGOBERTO VIVANCO / VIVIANCO LESLIE ANN 2 377 5088 345-200-50 $55.00 GREWAL GURVIR S / GREWAL KULJINDER K 2 378 5088 345-200-51 $55.00 VALENZUELA MARIA A 1
379 5088 345-200-52 $55.00 ALVARADO ALFONSO / ALVARADO MONAMARIE J 2 380 5088 345-200-53 $55.00 QUINTANA MARGARET 1
381 5088 345-200-54 $55.00 GILL SARJA SINGH & NAVKIRAN KAUR TRS 2 382 5088 345-200-55 $55.00 NUNEZ MANUEL 1
383 5088 345-200-56 $55.00 GILL GURMIT S / GILL DARSHAN K 2 384 5088 345-200-57 $55.00 LOPEZ ALMA 1
385 5088 345-200-58 $55.00 TORRES JOE E 1
386 5088 345-200-59 $55.00 MORA MAVET 1
387 5088 345-200-60 $55.00 MCCULLAR HARVEY E / MCCULAR JANICE C 2 388 5088 345-200-61 $55.00 MACIAS MARGARITO / MARGARITO ELIZABETH 2 389 5088 345-200-62 $55.00 VALLE FRED 1
390 5088 345-200-63 $55.00 MCLEMORE BARRY C / MCLEMORE KATHLEEN F 2 391 5088 345-200-64 $55.00 LOPEZ ALBERTO / OROSCO-LOPEZ PRISCILA A 2 Page B-8
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
392 5088 345-200-65 $55.00 RANDHAWA NIRMAL K 1
393 5088 345-200-66 $55.00 BRAR SURJIT S / BRAR NACHHATTAR K 2 394 5088 345-200-67 $55.00 MARQUEZ BENJAMIN L / MARQUEZ APRIL P 2 395 5041 343-320-39 $55.00 KAUR AMARJIT / KAUR AMANDEEP 2 396 5041 343-320-40 $55.00 BHATTI JASWANT S / BHATTI RAJINDER K 2 397 5041 343-320-41 $55.00 ABDULLA ADEL 1
398 5041 343-320-42 $55.00 RODELA MANUEL / RODELA MELISSA 2 399 5041 343-320-43 $55.00 HARO ELIZABETH M / HARO MICHAEL 2 400 5041 343-320-44 $55.00 SINGH GURPAL 1
401 5041 343-320-45 $55.00 SANDHU SUKHJINDER S 1
402 5041 343-320-46 $55.00 PERALES RUDY / PERALES INEZ 2 403 5041 343-320-47 $55.00 AVEDISIAN STACY 1
404 5041 343-320-48 $55.00 SINGH PARAMJIT / KAUR JASWINDER 2 405 5041 343-320-49 $55.00 DOMINGUEZ DARIO 1
406 5041 343-320-50 $55.00 PICAZO JACQUELINE 1
407 5041 343-320-51 $55.00 SCHNEIDER WILLIAM F 1
408 5041 343-320-52 $55.00 SINGH JAGROOP / SINGH GURPREET KAUR 2 409 5041 343-320-53 $55.00 SINGH JAGROOP / SINGH GURPREET KAUR 2 410 5041 343-320-54 $55.00 SANTALUCIA LOPEZ JUAN C / SANTALUCIA VILLAGOMEZ 2 411 5041 343-320-55 $55.00 JOHAL KIRNDEEP KAUR / GREWAL BALJIT KAUR 2 412 5041 343-320-56 $55.00 JIMENEZ ADAM G 1
413 5041 343-320-57 $55.00 SANGOKOYA OLADEHINDE BOLAJI 1 414 5041 343-320-58 $55.00 BARELA ENRIQUE FREDDIE / BARELA SUSANA 2 415 5041 343-320-59 $55.00 OCEGUEDA PEDRO / AGUILAR ALMA Y 2 416 5041 343-320-60 $55.00 KANDARIAN EUGENE A & YVONNE TRS 2 417 5041 343-320-61 $55.00 KAUR KAMALJIT 1
418 5041 343-320-62 $55.00 SINGH BALVIR / SINGH MANJIT KAUR 2 419 5041 343-320-63 $55.00 RAMOS MANOLITO / RAMOS EMMA 2 420 5041 343-320-64 $55.00 BAINS HARJIT 1
421 5041 343-320-65 $55.00 ATWAL DILVEER 1
422 5041 343-320-66 $55.00 SINGH RAJWINDER / MORENO STEPHANIE 2 423 5041 343-320-67 $55.00 SOSA SALMERON / SOSA CARMEN 2 424 5041 343-320-68 $55.00 SINGH JESSIE / SANDHU NISHI 2 425 5041 343-320-69 $55.00 LOZANO TRISTAN 1
426 5041 343-320-70 $55.00 GILL HARJIT S / GILL KAMALJIT KAUR 2 427 5041 343-320-71 $55.00 GARCIA FLOR 1
428 5041 343-320-72 $55.00 KANDOLA PARAMJIT / KANDOLA MANPREET KAUR 2 429 5041 343-320-73 $55.00 CARDENAS LEONARDO T / CARDENAS JUANITA 2 430 5041 343-320-74 $55.00 BRAR JASKIRAT 1
431 5041 343-331-17 $55.00 CRISP AARON 1
432 5041 343-331-18 $55.00 GAONA RICARDO / FLORES PATRICIA 2 433 5041 343-331-19 $55.00 POSTON STEVEN M 1
434 5041 343-331-20 $55.00 LUNA CEASAR 1
435 5041 343-331-21 $55.00 JOHAL GURDEEP SINGH / JOHAL GURBAX KAUR 2 436 5041 343-331-22 $55.00 SERRATO PETER / SERRATO YOLANDA 2 437 5041 343-331-23 $55.00 SINGH RAJWINDER 1
438 5041 343-331-24 $55.00 KAHLON DALVIR S / KAHLON JASWINDER K 2 439 5041 343-331-25 $55.00 TOSTE JENNIFER L / TOSTE MICHAEL 2 440 5041 343-331-26 $55.00 SINGH RAVINDER / KAUR SURINDER 2 441 5041 343-331-27 $55.00 TAPIA ARTEMIO 1
442 5041 343-333-01 $55.00 DHILLON KAUR / DHILLON KULVIR 2 443 5041 343-333-02 $55.00 SILVA JESSICA Y / SILVA JAMES A 2 Page B-9
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
444 5041 343-333-03 $55.00 POTTS KURT M 1
445 5041 343-333-04 $55.00 MARTINEZ GRACIELA / BARAJAS PEDRO 2 446 5041 343-333-05 $55.00 AMARANTE JASON 1
447 5041 343-333-06 $55.00 TAPIA ARTEMIO R / TAPIA IMRA V 2 448 5041 343-333-07 $55.00 BAINS HARJIT 1
449 5041 343-334-01 $55.00 HANS HARMINDER S / HANS TEJINDER K 2 450 5041 343-334-02 $55.00 DHAMI SATWANT S 1
451 5041 343-334-03 $55.00 DIAZ MONICA NAEDIA / DIAZ MIGUEL 2 452 5041 343-334-04 $55.00 SINGH AMARJIT 1
453 5041 343-334-05 $55.00 TORRES RODRIGO / ALVARADO CARLA 2 454 5041 343-334-06 $55.00 ESQUEDA JULIO O 1
455 5041 343-334-07 $55.00 YUEN KENNETH / YUEN JANIE F 2 456 5041 343-334-08 $55.00 SERRATO PETER / SERRATO TERESA 2 457 5041 343-334-09 $55.00 DOSANJH TAJINDER / DOSANJH INDERJIT KAUR 2 458 5041 343-334-10 $55.00 SINGH CHAMKAUR / SINGH SURINDER 2 459 5041 343-334-11 $55.00 SINGH SUNDER / SINGH GAGANPREET KAUR 2 460 5041 343-334-12 $55.00 ESKELSEN DIANE M 1
461 5041 343-334-13 $55.00 TAPIA ARTEMIO 1
462 5041 343-334-14 $55.00 MILLER PAULA C / MILLER ROBERT J 2 463 5280 345-210-01 $55.00 SINGH GILL NARDEEP K / SINGH BHARPUR 2 464 5280 345-210-02 $55.00 SANDHU PARMJIT KAUR 1
465 5280 345-210-03 $55.00 OZBURN GEORGE 1
466 5280 345-210-04 $55.00 BAJWA KULDIP S / BAJWA BALWINDER 2 467 5280 345-210-05 $55.00 WONG RICHARD 1
468 5280 345-210-06 $55.00 VASQUEZ PATRICK / VASQUEZ ASHLEY 2 469 5280 345-210-07 $55.00 KIRK AND KATHY YERGAT, REVOCABLE LIVING TRUST / YERGAT KIRK /
YERGT KATHY
3 470 5280 345-210-08 $55.00 FLORES CINDY I / FLORES RODOLFO 2 471 5280 345-210-09 $55.00 MENDEZ NINO DANIEL M / MENDEZ SONYA E 2 472 5280 345-210-16 $55.00 SINGH GURJAP / SINGH GLORIA A 2 473 5280 345-210-17 $55.00 DOUGLAS DAVID / DOUGLAS CYNTHIA A 2 474 5280 345-210-18 $55.00 FREEMAN CORY 1
475 5280 345-210-19 $55.00 VARELA MARSHALL D / VARELA PATRICIA 2 476 5280 345-210-20 $55.00 KAUR ATKAR BHAUDER SINGH / KAUR JASWANT 2 477 5280 345-210-21 $55.00 PELAYO BRYAN / PELAYO STEPHANIE 2 478 5280 345-210-22 $55.00 DIAZ CARLOS / DIAZ JASMINE 2 479 5280 345-210-23 $55.00 SINGH RAJWINDER 1
480 5280 345-210-24 $55.00 KAUR SINGH AMARJIT / KAUR PARWINDER 2 481 5280 345-210-25 $55.00 RANDHAWA VISHAWPAL S / RANDHAWA RAVINDERJIT K 2 482 5280 345-210-26 $55.00 ENMARK-DOMINGUEZ MARLA E 1
483 5280 345-210-27 $55.00 CARRISALES ISAAC / CARRISALES CORINE 2 484 5280 345-210-28 $55.00 VANVANNGYUEN KENNY VAN 1
485 5280 345-210-29 $55.00 DE LA CERDA, ROJIRIO / DE LA CERDA, SONIA 2 486 5280 345-210-30 $55.00 BURGESS SUSANNA 1
487 5280 345-210-31 $55.00 HUN ROEUN K / HUN CHANRY 2
488 5280 345-210-32 $55.00 SCANDURA BRIAN A / WILLIAMS KACI A 2 489 5280 345-210-33 $55.00 PULKOWNIK ROBERT A 1
490 5280 345-210-34 $55.00 DAVIS KENNETH 1
491 5280 345-210-35 $55.00 SINGH GURBAX 1
492 5280 345-210-36 $55.00 MENDOZA ALVARO CUEVAS / ESPINOZA RAMONA 2 493 5280 345-210-37 $55.00 GARCIA GENARO / GARCIA LAURA S 2 494 5280 345-210-38 $55.00 SOLIS SILVAS DENNIS J / SOLIS NANCY 2 Page B-10
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
495 5280 345-210-39 $55.00 RAMOS JAVIER / RAMOS PETRA G 2 496 5280 345-210-40 $55.00 HASAN MOHSIN / HASAN NAIF 2
497 5280 345-210-41 $55.00 MANN PARSHAN S / MANN RUPINDER 2 498 5280 345-210-42 $55.00 ROCHA DENISE M / ROCHA SONNY 2 499 5280 345-210-43 $55.00 DELEON JOSE P / DELEON CORINA 2 500 5280 345-210-44 $55.00 JENKINS ROSS A / JENKINS JENNIFER L 2 501 5280 345-210-45 $55.00 DENVER JANEL J / DENVER SHAWN 2 502 5280 345-210-46 $55.00 MORFIN JOSE 1
503 5280 345-210-47 $55.00 HOLLINS JASON D / HOLLINS SUZANNE R 2 504 5280 345-210-48 $55.00 SPATE DARREN A / SPATE CHRISSIE L 2 505 5280 345-210-49 $55.00 PUREWAL HARJINDER S / PUREWAL GURJIT S 2 506 5280 345-210-50 $55.00 COGAN FREDERICK J / COGAN GINA R 2 507 5280 345-210-51 $55.00 LEE ROSALINDA 1
508 5280 345-210-52 $55.00 SINGH HARVINDER / KAUR SUKHWINDER 2 509 5280 345-210-53 $55.00 GILL AMARJEET / GILL SURINDER P 2 510 5280 345-210-54 $55.00 CHACON TOM M / CHACON RUTH C 2 511 5280 345-210-55 $55.00 CHAGOLLA ARMANDO / CHAGOLLA MARTHA G 2 512 5280 345-210-56 $55.00 JIMENEZ BERNARD / JIMENEZ MARILU 2 513 5280 345-210-57 $55.00 SINGH GURDEEP 1
514 5280 345-210-58 $55.00 DAWN GARDNER BRADLEY EDWARD / DAWN ERICKA 2 515 5280 345-210-59 $55.00 FIERRO YADIRA MILAGROS 1
516 5280 345-210-60 $55.00 CHEEMA, BALJINDER KAUR / CHEEMA, SARGUNN SIGN / CHEEMA KULDEEP SINGH
3 517 5280 345-210-61 $55.00 SERRANO JASON M / SERRANO DAWNIELLE R 2 518 5280 345-210-62 $55.00 KAUR CHAHIL CHAMKAUR SINGH / KAUR HARSIMRAN 2 519 5280 345-210-63 $55.00 LIAN JIE YING 1
520 5280 345-210-64 $55.00 MORENO JOSE A / MORENO MATIANA G 2 521 5280 345-210-65 $55.00 DELGADO MARCUS 1
522 5280 345-210-66 $55.00 SANDOVAL NINFA 1
523 5280 345-210-67 $55.00 PAI RATTAN / KUMAR BALJIT 2
524 5280 345-210-68 $55.00 MORENO STEPHANIE 1
525 5280 345-210-69 $55.00 SINGH RAJWINDER 1
526 5090 340-290-01 $85.76 REYES JUAN R / REYES BRISSA A 2 527 5090 340-290-02 $85.76 SHRESTHA PRACHANDA / SHRESTHA WENDY C 2 528 5090 340-290-03 $85.76 LOMELI MOISES / LOMELI ADRIANA 2 529 5090 340-290-04 $85.76 CRAWFORD JASON JORDAN / NAKAYAMA SHANNON SHIME 2 530 5090 340-290-05 $85.76 CALDERON-SOLIS SOLIS MANUEL / CALDERON-SOLIS SUSANA 2 531 5090 340-290-06 $85.76 SALAS, STEPHANIE YVONNE / SALAS, SAHUREP 2 532 5090 340-290-07 $85.76 CARILLO IGNACIO C / CARILLO MARZIE V 2 533 5090 340-290-08 $85.76 HALLER SEAN EDWARD / HALLER SHAUNA R 2 534 5090 340-290-09 $85.76 WOODS ROTHSCHILD ROBERT A / WOODS TESHAWNA M 2 535 5090 340-290-10 $85.76 LEE TZEXA C / LEE KAY 2
536 5090 340-290-11 $85.76 DYER DIANA FAYE 1
537 5090 340-290-12 $85.76 SHOOPMAN JEFFREY J / SHOOPMAN FELICIA A 2 538 5090 340-290-13 $85.76 ANNA MURILLO UVER / ANNA SANDRA 2 539 5090 340-290-14 $85.76 COPPOLA ADRIENNE DIANE 1
540 5090 340-290-15 $85.76 ONTIVEROS EDWARD 1
541 5090 340-290-16 $85.76 ONTIVEROS EDWARD TRS 1
542 5090 340-290-17 $85.76 CERVANTES LEROY JR 1
543 5090 340-290-18 $85.76 ALVAREZ JUAN M /ALVAREZ-FERNANDEZ GRISELDA 2 544 5090 340-290-19 $85.76 PALACIOZ CHRISTOPHER / PALACIOZ SULEMA 2 545 5090 340-290-20 $85.76 MACIAS FELIX / MACIAS SANDRA L 2 Page B-11
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
546 5090 340-290-21 $85.76 AYON ESCAMILLA ISAAC / AYON ESMERALDA M 2 547 5090 340-290-22 $85.76 SIDHU SANDEEP S / SIDHU KULWINDER K 2 548 5090 340-290-23 $85.76 SANDHU SINGH GURWINDER / SANDHU BALJEET 2 549 5090 340-290-24 $85.76 ROBLES RICARDO 1
550 5090 340-290-25 $85.76 KOONTZ MICHAEL P / KOONTZ LINDA L 2 551 5090 340-290-26 $85.76 VASQUEZ ALBERTO 1
552 5090 340-290-27 $85.76 KAUR GILL KULDEEP SINGH & KAUR GURPREET 2 553 5090 340-290-28 $85.76 TOROSIAN ALAN 1
554 5090 340-290-29 $85.76 FULSOM TROY / FULSOM LESLIE SONIA 2 555 5090 340-290-30 $85.76 JONES JASON ERIC 1
556 5090 340-290-31 $85.76 BROWNING LIZBETH / BROWNING GEOFFREY 2 557 5090 340-290-33 $85.76 KAZARIAN KARNIG RON / KAZARIAN NAJDA 2 558 5090 340-290-34 $85.76 SUNDBERG CHRISTINE 1
559 5090 340-290-35 $85.76 LOZANO JULIAN / LOZANO BASILISA 2 560 5090 340-290-36 $85.76 CRUZ REYNALDO A / CRUZ CORRINE G 2 561 5090 340-290-37 $85.76 BOLIO DANIEL JOSEPH / BOLIO SARAH DELL 2 562 5090 340-290-38 $85.76 SALAS-RAMIREZ RAMIREZ VICENTE / SALAS-RAMIREZ ADELITA 2 563 5090 340-290-39 $85.76 MORENO DANIEL / MORENO ANNA 2 564 5090 340-290-40 $85.76 DHANDA BIR S / DHANDA BALJIT K 2 565 5090 340-290-41 $85.76 ONTIVEROS PROPERTIES LLC 1
566 5090 340-290-42 $85.76 LEE FRANCO ALISON KIKUTA / LEE JOSHUA 2 567 5090 340-290-43 $85.76 RUBALCABA MICHAEL / RUBALCABA CHARLENE 2 568 5090 340-290-44 $85.76 MURO DAVID / MURO AMY 2
569 5090 340-290-45 $85.76 HESS ERIK S / HESS RHONDA J 2 570 5090 340-290-46 $85.76 CLEVELAND BRANDON JOSEPH / CLEVELAND TALENE E 2 571 5090 340-290-47 $85.76 WATSON CHARLES HENRY JOSEPH / WATSON CHEALYN L 2 572 5090 340-290-48 $85.76 MOKHA HARPREET S 1
573 5090 340-290-49 $85.76 GILL JAGMAIL SINGH / GILL NAVNEET KAUR 2 574 5090 340-290-50 $85.76 SPIDELL SKYLER 1
575 5090 340-290-51 $85.76 KEITHLEY JAMES / KEITHLEY ANNA 2 576 5090 340-290-52 $85.76 RODRIGUEZ PONCE ANGEL / RODRIGUEZ ALEJANDRA 2 577 5090 340-290-53 $85.76 MARTINEZ CHISTOPHER A 1
578 5090 340-290-54 $85.76 GUTIERREZ JOHN P / GUTIERREZ LINDA R 2 579 5090 340-290-55 $85.76 NUNEZ ENELIDA 1
580 5090 340-290-56 $85.76 MARIE BRUNO ADAM & MARIE JODIE 2 581 5090 340-300-01 $85.76 JAGGI SAHIL / JAGGI SAVITA 2 582 5090 340-300-02 $85.76 AVEDISIAN MICHAEL G 1
583 5090 340-300-03 $85.76 LEE PERKINS JOHN DOUGLAS / LEE BRENDA 2 584 5090 340-300-04 $85.76 KAUR JHUTTI MANVIR / KAUR SANDEEP 2 585 5090 340-300-05 $85.76 SIMAS KEATON DANE / SIMAS BETHANY KELLIE 2 586 5090 340-300-06 $85.76 ORTIZ MAGANA CARLOS / ORTIZ SANDRA 2 587 5090 340-300-07 $85.76 CROW ROBERT ALAN 1
588 5090 340-300-08 $85.76 DELAO JOAQUIN RUBEN / DELAO MELODIA LILIANA CHAVEZ 2 589 5090 340-300-09 $85.76 HAMMER BRIAN 1
590 5090 340-300-10 $85.76 CADIZ RUBIO SERGIO / CADIZ MICHELLE 2 591 5090 340-300-11 $85.76 BARRY SCOTT / BAISA-BARRY DIANA 2 592 5090 340-300-13 $85.76 KANDARIAN MICHELLE / KANDARIAN KEVIN 2 593 5090 340-300-14 $85.76 ALONZO, AGUSTIN / ALONZO, BRITTANY LEEANN GOOGO 2 594 5090 340-300-15 $85.76 DAVIS JEANNIE R 1
595 5090 340-300-16 $85.76 ROMERO WILLIAM / ROMERO ARACELI 2 596 5090 340-300-17 $85.76 RENEE GUTIERREZ HENRY CHARLES & RENE LISA 2 597 5090 340-300-18 $85.76 TIGER STACEY 1
Page B-12
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
598 5090 340-300-19 $85.76 OROZCO ROBERT / OROZCO ROBIN 2 599 5090 340-300-20 $85.76 LOPEZ OTANIEL 1
600 5090 340-300-21 $85.76 SINGH, LOVEPREET / SIGNH, KULDIP & BALJIT 3 601 5090 340-300-22 $85.76 SEXTON DANIEL L / SEXTON KATHERINE E 2 602 5090 340-300-23 $85.76 LOPEZ CARDENAS CESAR / LOPEZ LORENA 2 603 5090 340-300-24 $85.76 XAVIER JOSEPH R / XAVIER PATTI L 2 604 5090 340-300-25 $85.76 HERNANDEZ MANUEL A / HERNANDEZ CYNTHIA M 2 605 5090 340-300-26 $85.76 SAHOTA HARMAN KAUR 1
606 5090 340-300-27 $85.76 RODRIGUEZ NOAH / RODRIGUEZ BEATRIZ 2 607 5090 340-300-28 $85.76 SIMONIAN KRISTEN M 1
608 5090 340-300-29 $85.76 PERRY HADDEN ERIC / PERRY ANGELA 2 609 5090 340-300-30 $85.76 ALONZO, AGUSTIN / ALONZO, BRITTANY LEEANN GOOGO 2 610 5090 340-300-31 $85.76 CHAVEZ CUELLAR DAVID / CHAVEZ YVETTE 2 611 5090 340-300-32 $85.76 BOUCEIGUES LUIS A / BOUCEIGUES LORES C 2 612 5090 340-300-33 $85.76 VALLEJO TORRES / VALLEJO MARIA M 2 613 5090 340-300-34 $85.76 LEON DARLENE TRS 1
614 5090 340-300-35 $85.76 HORNE BRANDON R 1
615 5090 340-300-36 $85.76 CORDERO CHRISTIAN / QUIROZ JEANETTE 2 616 5090 340-300-37 $85.76 KAZARIAN MICHAEL S 1
617 5090 340-300-38 $85.76 MORENO STEPHANIE L 1
618 5090 340-300-39 $85.76 ACOSTA TERESA 1
619 5090 340-300-40 $85.76 SIMONIAN NANETTE A 1
620 5090 340-300-41 $85.76 MTUNGA TAWANDA E / MONROE JENNIFER LYNN 2 621 5090 340-300-42 $85.76 STAATS AUBREY 1
622 5090 340-300-43 $85.76 LARA ABEL / LARA ARLENE 2
623 5090 340-300-44 $85.76 BETIAN ALEXANDER R / BETIAN DIANE C 2 624 5090 340-300-45 $85.76 SANDHU KARNAIL SINGH 1
625 5090 340-300-46 $85.76 STEELE DANIEL J / STEELE LEA M 2 626 5090 340-300-47 $85.76 PEREZ-AGUAYO AGUAYO EDGAR / PEREZ-AGUAYO VERONICA 2 627 5090 340-300-48 $85.76 ROMERO BLANCAS RICHARD / ROMERO LISA 2 628 5090 340-300-49 $85.76 PETROS JAMES M / CARRASCO-PETROS LISA 2 629 5090 340-300-50 $85.76 SANTOYO LAURA ROSE / SANTOYO MARIO & IRENE 3 630 5090 340-300-51 $85.76 DOMINIQUE STAATS JOHN JAMES / DOMINIQUE SANDRA 2 631 5090 340-300-52 $85.76 MATHIS JENNIFER 1
632 5090 340-300-53 $85.76 ERISEY MICHAEL JOHN / STALKER TERINA ANN 2 633 5090 340-300-54 $85.76 FREDERICKS CHRISTOPHER / FREDERICKS GRACE 2 634 5090 340-300-55 $85.76 STORM CLINT / STORM DEANNA 2 635 5090 340-300-56 $85.76 BEDROSIAN CARLOTTA TRUSTEE 1 636 5090 340-300-57 $85.76 HENRY ROBERT TODD 1
637 5090 340-300-58 $85.76 WOODSIDE 06N LP 1
638 5212 343-360-01 $54.50 VIRK RAMANJIT K / VIRK MANJIT S 2 639 5212 343-360-02 $54.50 GILL HARJIT S / GILL KAMALJIT K 2 640 5212 343-360-03 $54.50 COLEMAN NICHOLAS SHAMERC 1
641 5212 343-360-04 $54.50 GILL CHANCHAL / GILL GURMIT 2 642 5212 343-360-05 $54.50 KAUR JOHAL KASHMIR S / KAUR SARBJEET 2 643 5212 343-360-06 $54.50 FLORES ANGELICA 1
644 5212 343-360-07 $54.50 AGUILAR CARLOS / AGUILAR TINA M 2 645 5212 343-360-08 $54.50 MODAK NIRMALYA / MODAK SUMITA 2 646 5212 343-360-09 $54.50 GONZALEZ JUAN M / GONZALEZ DELLA M 2 647 5212 343-360-10 $54.50 HUTCHISON VINCENT / HUTCHISON NELIDA 2 648 5212 343-360-11 $54.50 CALLISON LEE M 1
Page B-13
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
649 5212 343-360-12 $54.50 SMITH REVOCABLE LIVING TRUST / SMITH HANSEL AMOS / SMITH
ROMONA JEAN
3 650 5212 343-360-13 $54.50 MIMURA MELINDA / MIMURA CHRISTOPHER 2 651 5212 343-360-14 $54.50 BEENE SARA LYNN 1
652 5212 343-360-15 $54.50 KAUR GERWAL SATWANT S / KAUR TAJINDER 2 653 5212 343-360-16 $54.50 ESRAELIAN SARKIS & LORRAINE M 2 654 5212 343-360-17 $54.50 KAUR GURPREET 1
655 5212 343-360-18 $54.50 CHEN HARRY 1
656 5212 343-360-19 $54.50 SINGH JAGMEET 1
657 5212 343-360-20 $54.50 MANN HARDIP S / MANN KAMALDEEP K 2 658 5212 343-360-21 $54.50 KAUR KULWINDERJIT 1
659 5212 343-360-22 $54.50 BHATIA NEERAJ 1
660 5212 343-360-23 $54.50 HARO KATRINA A / PANTOYA III FRANK 2 661 5212 343-360-24 $54.50 BRADY LEE 1
662 5212 343-360-25 $54.50 MARIE MCCLURE STEVEN ALAN / MARIE REBECCA 2 663 5212 343-360-26 $54.50 TRUJILLO-LEYBA YVONNE 1
664 5212 343-360-27 $54.50 SINGH JAGTAR / KAUR MANJIT 2 665 5212 343-360-28 $54.50 VALENZUELA JOSE ESTRADA / ESTRADA MARISOL 2 666 5212 343-360-29 $54.50 DEVINE CHARLES H 1
667 5212 343-360-30 $54.50 GARCIA MARIA LORENA 1
668 5212 343-360-31 $54.50 SHERGILL INDERJEET SINGH / KAUR KULDIP 2 669 5212 343-360-32 $54.50 ALVAREZ TOVAR DANIEL / ALVAREZ GLORIA 2 670 5212 343-360-33 $54.50 DHAMI KULWANT S 1
671 5212 343-360-34 $54.50 GLASCO SCOTT R / GLASCO SHERESA MARIE 2 672 5212 343-360-35 $54.50 MODAK NIRMALYA / MODAK SUMITA 2 673 5212 343-360-36 $54.50 AVALOS AMANDA MARIE / VELASCO LUIS ALBERTO 2 674 5212 343-360-37 $54.50 SINGH FNU SHAMSHER / SANDHU AMARJIT KAUR 2 675 5212 343-360-38 $54.50 CHAVERO GUILLERMO / CHAVERO SOCORRO 2 676 5212 343-360-40 $1,742.06 TA DIVERSIFIED LLC 1
677 5212 343-370-18 $54.50 KAUR PAL 1
678 5212 343-370-19 $54.50 KAUR SINGH JAGTAR / KAUR GURCHARAN 2 679 5212 343-370-20 $54.50 GILL GURAMRIT SINGH 1
680 5212 343-370-21 $54.50 KANDOLA BALJIT S / KANDOLA RUPINDER K 2 681 5212 343-370-22 $54.50 SANDHU SARABJIT K 1
682 5212 343-370-23 $54.50 CARMEN ESCALANTE EFREN / DELCARMEN MARIA DEL 2 683 5212 343-370-24 $54.50 CHAGOYA ALEXANDER / CHAGOYA LISA 2 684 5212 343-370-25 $54.50 BAINS MANDEEP SINGH 1
685 5212 343-370-26 $54.50 BENIPAL PARGAT SINGH / BENIPAL KAMALJOT K 2 686 5212 343-370-27 $54.50 CARRASCO MARIA 1
687 5212 343-370-28 $54.50 LOPEZ MANUEL / LOPEZ ALICE 2 688 5212 343-370-29 $54.50 COELHO PARKER NEIL RIMA 1
689 5212 343-370-30 $54.50 AGUILAR MARK A /AGUILAR JENNIFER L /AGUILAR JESUS R 3 690 5212 343-370-31 $54.50 VEGA CHARLES FRENES 1
691 5779 343-380-10 $15.86 STAHLMAN ADAM 1
692 5779 343-380-11 $15.86 CHAVERO PROPERTIES LLC 1
693 5779 343-380-12 $15.86 CHAIDEZ JOEL JIMENEZ / FLORES SHANE YVETTE 2 694 5779 343-380-13 $15.86 CISNEROS TREVOR L 1
695 5779 343-380-14 $15.86 SPECK SCOTT R 1
696 5779 343-380-15 $15.86 RUIZ PAMELA A 1
697 5779 343-380-16 $15.86 MARTINEZ NUNEZ ALEXANDRA / MARTINEZ PETE 2 698 5779 343-380-17 $15.86 DELEON ELSA 1
699 5779 343-380-18 $15.86 EDGELL TAMMY 1
Page B-14
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
700 5779 343-380-19 $15.86 CHAVERO PROPERTIES LLC 1
701 5779 343-380-20 $15.86 LOUISE NAVARRETTE FELIX / LOUISE EMILY 2 702 5779 343-380-21 $15.86 FROST CHARLES / FROST KRISTINE 2 703 5779 343-380-22 $15.86 PRIETO GILBERT R 1
704 5779 343-380-23 $15.86 MEDINA HECTOR C 1
705 5779 343-380-24 $15.86 MARTIN MARY ALICE 1
706 5779 343-380-25 $15.86 SHIPMAN, FAMILY TRUST / SHIPMAN LOUISE M 2 707 5779 343-380-26 $15.86 EVANS RONALD D / EVANS PATRICIA A 2 708 5779 343-380-27 $15.86 AVILA MANUEL 1
709 5779 343-380-28 $15.86 TONY RAMOS FARMS INC 1
710 5779 343-380-29 $15.86 SEYMOUR STEVEN H 1
711 5779 343-380-30 $15.86 WRIGHT HUMIYO D TRUSTEE 1
712 5779 343-380-31 $15.86 BENITEZ SANTOS 1
713 5779 343-380-32 $15.86 PI PROPERTIES 1
714 5779 343-380-33 $15.86 CHAVERO PROPERTIES LLC 1
715 5779 343-380-34 $15.86 CHAVERO PROPERTIES LLC 1
716 5779 343-380-35 $15.86 BARRERA GAVINO 1
717 5779 343-380-36 $15.86 GARCIA SHIANNE MARIE 1
718 5779 343-380-37 $15.86 SHERWOOD JAMES CRAIG 1
719 5779 343-380-38 $15.86 ANDERSON JING 1
720 5779 343-380-39 $15.86 MAYORAL ZORAIDA 1
721 5779 343-380-40 $15.86 ARTEAGA FRANCISCO 1
722 5779 343-380-41 $15.86 MEDINA ALDANA ISAC / MEDINA MELANIA 2 723 5779 343-380-42 $15.86 PADILLA RACHEL 1
724 5779 343-380-43 $15.86 HERNANDEZ LOURDES 1
725 5779 343-380-44 $15.86 REYES ROBERT / REYES HORTENCIA 2 726 5779 343-380-45 $15.86 MA JIANYING / FANG QING 2
727 5779 343-380-46 $15.86 RAY TARRATS LIVING TRUST / TARRATS RAY 2 728 5779 343-380-47 $15.86 THURSTON CODY DONNELL 1
729 5779 343-380-48 $15.86 CAMPBELL SARAH 1
730 5779 343-380-49 $15.86 LOPEZ ANNIE 1
731 5779 343-380-01 $15.86 RUBIO LETICIA 1
732 5779 343-380-02 $15.86 LYDON BRENT MICHAEL 1
733 5779 343-380-03 $15.86 ARELLANO ENRIQUE 1
734 5779 343-380-04 $15.86 SMITH JEROD S 1
735 5779 343-380-05 $15.86 LOPEZ JESSE 1
736 5779 343-380-06 $15.86 MAREZ JOSEPH 1
737 5779 343-380-07 $15.86 BARELA STEVEN AARON 1
738 5779 343-390-01 $15.86 CHAVERO PROPERTIES LLC 1
739 5779 343-390-02 $15.86 CLK LIVING TRUST / KAPRIELIAN, CRAIG L / KAPRIELIAN LORREL J 3 740 5779 343-390-03 $15.86 MEJIA REY / MEJIA ANTONIA 2
741 5779 343-390-04 $15.86 GUTIERREZ THOMAS J 1
742 5779 343-390-05 $15.86 VALDEZ MARY JANE 1
743 5779 343-390-06 $15.86 MARTIN GLENN / WALKER DANIELLE 2 744 5779 343-390-07 $15.86 CORONA ADOLFO / CORONA MARCELLA 2 745 5779 343-390-08 $15.86 CAMPBELL KIMBERLY 1
746 5779 343-390-09 $15.86 SOTO JOSE LOPEZ 1
747 5779 343-390-10 $15.86 VEGA CHARLES F 1
748 5779 343-390-11 $15.86 GONZALES CECILIA 1
749 5779 343-390-12 $15.86 NANCY CHAVERO, SEPARATE PROPERTY TRUST / CHAVERO NANCY RIVAS 2 750 5779 343-390-13 $15.86 HERNANDEZ VIRGINIA M / HERNANDEZ JR EUGENE 2 Page B-15
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
751 5779 343-390-14 $15.86 CHAVERO PROPERTIES LLC 1
752 5779 343-390-15 $15.86 LERMA TINA L 1
753 5779 343-390-16 $15.86 NORMA IRENE ALDANA, LIVING TRUST / ALDANA NORMA IRENE 2 754 5779 343-390-17 $15.86 FELIX MARTHA SILVA 1
755 5779 343-390-18 $15.86 LOPEZ JASON G 1
756 5779 343-390-19 $15.86 AVILA DEREK 1
757 5779 343-390-20 $15.86 WALLS ROBERT PERRY 1
758 5779 343-390-21 $15.86 JULIE BRAJKOVICH MCLAUGHLIN, FAMILY TRUST / MCLAUGHLIN JULIE
BRAJKOVICH
2 759 5779 343-390-22 $15.86 KULWINDERJIT KAUR 1
760 5779 343-390-23 $15.86 RIVAS D ANTHONY 1
761 5779 343-390-24 $15.86 CARRASCO JOE 1
762 5779 343-390-25 $15.86 DOMINGUEZ RACHEL G 1
763 5779 343-390-26 $15.86 GASTELUM BERONICA 1
764 5779 343-390-27 $15.86 GARCIA ALISON 1
765 5779 343-390-28 $15.86 DELEON NORMA 1
766 5779 343-390-29 $15.86 CHAVERO PROPERTIES LLC 1
767 5779 343-390-30 $15.86 CHAVERO PROPERTIES LLC 1
768 5779 343-390-31 $15.86 BROWNING JOHN & SANDRA TRS 2 769 5779 343-390-32 $15.86 LEWIS ERICA A 1
770 5198 345-221-01 $85.00 GARCIA SAMUEL M / GARCIA REGINA A 2 771 5198 345-221-02 $85.00 SMITH MICHELE D 1
772 5198 345-221-03 $85.00 FLORES MICHAEL / FLORES DELIA 2 773 5198 345-221-04 $85.00 PACHECO ZAIDA ESPANA 1
774 5198 345-221-05 $85.00 BELZER ROBERT A 1
775 5198 345-221-06 $85.00 MORONEY KATHLEEN ANN 1
776 5198 345-221-07 $85.00 BARBOSA ARTURO MENDOZA 1
777 5198 345-221-08 $85.00 BELZER ROBERT A 1
778 5198 345-221-09 $85.00 BELZER ROBERT A 1
779 5198 345-221-10 $85.00 SANGHERA SANTOSH KUMARI 1
780 5198 345-221-11 $85.00 CALLAHAN SANDRA H 1
781 5198 345-221-12 $85.00 LOPEZ JOSE R / LOPEZ REYNA 2 782 5198 345-221-13 $85.00 BELZER ROBERT A TRS 1
783 5198 345-221-14 $85.00 MARIE LEWIS STEVEN WILLIAM / MARIE KATIE 2 784 5198 345-221-15 $85.00 SCOTT DON E / SCOTT SHANNON S 2 785 5198 345-221-16 $85.00 LARA PATRICIA H 1
786 5198 345-221-17 $85.00 MACIEL TRINO 1
787 5198 345-221-18 $85.00 SANTIBANEZ LIZANDRO 1
788 5198 345-221-19 $85.00 PADILLA HECTOR / PADILLA MELISSA 2 789 5198 345-221-20 $85.00 BELZER ROBERT L TRS 1
790 5198 345-221-21 $85.00 FERNANDEZ DIEGO B / FERNANDEZ MARIA G 2 791 5198 345-221-22 $85.00 TATE JEANETTE M TRS 1
792 5198 345-221-23 $85.00 OSBORN MARY ANN TRUSTEE 1
793 5198 345-221-24 $85.00 OSBORN MARY ANN TRUSTEE 1
794 5198 345-221-25 $85.00 FORDYCE JOSHUA C / LEWIS BRITTANY NICHOLE 2 795 5198 345-222-01 $85.00 COPE CLAYTON ALAN 1
796 5198 345-222-02 $85.00 EDDINGS, STEPHANIE / EDDINGS, EVESTER 2 797 5198 345-222-03 $85.00 BELZER ROBERT A 1
798 5198 345-222-04 $85.00 ESCALANTE RENE / ESCALANTE KARLA 2 799 5198 345-222-05 $85.00 VASQUEZ ALBERTO 1
800 5198 345-222-06 $85.00 FITE DAVID / FITE GLENDA 2
801 5198 345-222-07 $85.00 KANG SINGH RACHHPAL / KANG PARDEEP K 2 Page B-16
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
802 5198 345-222-08 $85.00 HARO MARCUS / HARO JOSEFINA 2 803 5198 345-222-09 $85.00 STARK BRYAN E 1
804 5198 345-222-10 $85.00 MACIAS MICHELLE RAE 1
805 5198 345-222-11 $85.00 JUAREZ ELENA / SALDANA LUIS V 2 806 5198 345-222-12 $85.00 ROJAS, JONATHAN AYALA / RODRIGUEZ, CECILIA AYALA 2 807 5198 345-222-13 $85.00 MENDOZA JOE C / MENDOZA ROSA BERTHA 2 808 5198 345-222-14 $85.00 TREVINO MEDINA FABIAN / TREVINO JESSICA 2 809 5198 345-222-15 $85.00 CUIRIZ JESSE / CUIRIZ ALYSS 2 810 5198 345-222-16 $85.00 HILL RANDY J / HILL LISELLE T 2 811 5198 345-222-17 $85.00 CHAHAL SUKHBAKSH S 1
812 5198 345-222-18 $85.00 HILL RANDY J / HILL LISELLE T 2 813 5198 345-222-19 $85.00 ANDREI CORNEL / ANDREI TASHIA 2 814 5198 345-222-20 $85.00 R & L INVESTMENT GROUP LLC 1 815 5198 345-223-01 $85.00 SWEET JOANNE 1
816 5198 345-223-02 $85.00 VINES MICHAEL J / VINES ROSA A 2 817 5198 345-223-03 $85.00 MURO-VELIZ VELIZ LARRY C / MURO-VELIZ MALINA M 2 818 5198 345-223-04 $85.00 SMITH SONIA A / BRUM DAVID J 2 819 5198 345-223-05 $85.00 MENDEZ SARAH R / LEMON MICHAEL S 2 820 5198 345-223-06 $85.00 GOMEZ MARCOS ARIAS 1
821 5198 345-223-07 $85.00 CHAPARRO MICHAEL E / CHAPARRO DIANA 2 822 5198 345-223-08 $85.00 GALCZAK GRACIE G TRS 1
823 5198 345-223-09 $85.00 HERNANDEZ JR CARLOS LEONEL / HERNANDEZ BRITTANY DIANA 2 824 5198 345-223-10 $85.00 DHILLON GURPINDER S 1
825 5198 345-223-11 $85.00 WILLIAMS KENNETH J / WILLIAMS DAWN M 2 826 5198 345-223-12 $85.00 MORALES ERNEST / MORALES MARIA C 2 827 5198 345-223-13 $85.00 LOPEZ GARZA / LOPEZ AMBER Y 2 828 5198 345-223-14 $85.00 VASQUEZ RODOLFO C / VASQUEZ CARMEN A 2 829 5198 345-224-01 $85.00 MARTIN GLENN STEVEN 1
830 5198 345-224-02 $85.00 R & L INVESTMENT GROUP LLC 1 831 5198 345-224-03 $85.00 R & L INVESTMENT GROUP LLC 1 832 5198 345-224-04 $85.00 RAMIREZ LUZ ELENA 1
833 5198 345-224-05 $85.00 R & L INVESTMENT GROUP LLC 1 834 5198 345-224-06 $85.00 R & L INVESTMENT GROUP LLC 1 835 5198 345-224-07 $85.00 R & L INVESTMENT GROUP LLC 1 836 5198 345-224-08 $85.00 BELZER ROBERT A / COLOSIMO JENNIFER 2 837 5198 345-224-09 $85.00 R & L INVESTMENT GROUP LLC 1 838 5198 345-224-10 $85.00 R & L INVESTMENT GROUP LLC 1 839 5198 345-224-11 $85.00 R & L INVESTMENT GROUP LLC 1 840 5198 345-224-12 $85.00 SAENZ FRANCISCO 1
841 5198 345-224-13 $85.00 JAMES BRIAN MICHAEL / JAMES ELIZABETH MARIE 2 842 5198 345-224-14 $85.00 HARO ROBERT J 1
843 5198 345-224-15 $85.00 CRAFT DENNIS E / CRAFT LISA K 2 844 5198 345-231-01 $85.00 KINNERSLEY KENNETH R 1
845 5198 345-231-02 $85.00 BELZER ROBERT A 1
846 5198 345-231-03 $85.00 CASTREJON DANIEL J / CASTREJON ALMA E 2 847 5198 345-231-04 $85.00 R & L INVESTMENT GROUP LLC 1 848 5198 345-231-05 $85.00 R & L INVESTMENT GROUP LLC 1 849 5198 345-231-06 $85.00 R & L INVESTMENT GROUP LLC 1 850 5198 345-231-07 $85.00 R & L INVESTMENT GROUP LLC 1 851 5198 345-231-08 $85.00 R & L INVESTMENT GROUP LLC 1 852 5198 345-231-09 $85.00 MANGES ROXANNE 1
853 5198 345-231-10 $85.00 R & L INVESTMENT GROUP LLC 1 Page B-17
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
854 5198 345-231-11 $85.00 R & L INVESTMENT GROUP LLC 1 855 5198 345-231-12 $85.00 MENDOZA WILLIAM / MENDOZA RAMONA 2 856 5198 345-231-13 $85.00 R & L INVESTMENT GROUP LLC 1 857 5198 345-231-14 $85.00 KULWINDER AND SUKHJEET FAMILY TRUST / SINGH KULWINDER / KAUR
SUKHJEET
3 858 5198 345-231-15 $85.00 PRADO GUSTAVO B / PRADO ESTHER 2 859 5198 345-232-01 $85.00 COLEGIO SANDRA 1
860 5198 345-232-02 $85.00 R & L INVESTMENT GROUP LLC 1 861 5198 345-232-03 $85.00 RIAR RAVINDER 1
862 5198 345-232-04 $85.00 BECK ROBERT D / BECK JACQUELINE M 2 863 5198 345-232-05 $85.00 R & L INVESTMENT GROUP LLC 1 864 5198 345-232-06 $85.00 MALICOAT MICHAEL A / MALICOAT PATINA M 2 865 5198 345-232-07 $85.00 HONDA BLAKE C / HONDA CRAIG & TAYOKO 3 866 5198 345-232-08 $85.00 PEREZ HENRY / EKNOIAN CHELSEA 2 867 5198 345-232-09 $85.00 PEREZ RICHARD J / PEREZ JASMIN 2 868 5198 345-232-10 $85.00 R & L INVESTMENT GROUP LLC 1 869 5198 345-232-11 $85.00 FLORES JODY 1
870 5198 345-232-12 $85.00 BRAVO OSCAR 1
871 5198 345-232-13 $85.00 KHASIGIAN ARMAN / KHASIGIAN BREANNE 2 872 5198 345-232-14 $85.00 FIERRO ERIK D / FIERRO TRACIE 2 873 5198 345-232-15 $85.00 GOMEZ ISAAC 1
874 5198 345-232-16 $85.00 TAMEZ EDWARD 1
875 5198 345-232-17 $85.00 KEITH MELODY R 1
876 5198 345-232-18 $85.00 JUAREZ EVELYN 1
877 5198 345-232-19 $85.00 LOPEZ PATRICIA 1
878 5198 345-232-20 $85.00 CAZARES GARCIA JAMES A / CAZARES VERONICA 2 879 5198 345-232-21 $85.00 DAVIS BARBARA J 1
880 5198 345-233-01 $85.00 R & L INVESTMENT GROUP LLC 1 881 5198 345-233-02 $85.00 R & L INVESTMENT GROUP LLC 1 882 5198 345-233-03 $85.00 SINGH RAJWINDER 1
883 5198 345-233-04 $85.00 PEREZ ROSS A / PEREZ SYLVIA C 2 884 5198 345-233-05 $85.00 LOZANO RENE / LOZANO ADELA RODRIGUEZ 2 885 5198 345-233-06 $85.00 LARGE THEODORE R & DONNA L 2 886 5198 345-233-07 $85.00 CEDERQUIST CLAY 1
887 5198 345-233-08 $85.00 KINCHELOE BENJAMIN / NIKSSARIAN MELINA 2 888 5198 345-233-09 $85.00 GUYETTE CHERYL L TRS 1
889 5198 345-233-10 $85.00 PRIETO FARID E 1
890 5198 345-233-11 $85.00 BELZER ROBERT A 1
891 5198 345-233-12 $85.00 JIMENEZ PABLO 1
892 5198 345-233-13 $85.00 R & L INVESTMENT GROUP LLC 1 893 5198 345-233-14 $85.00 JAWANDA SUKHWINDER SINGH / JAWANDA NARINDER / JAWANDA GURCHARN SINGH / JASVIR 4
894 5198 345-233-15 $85.00 R & L INVESTMENT GROUP LLC 1 895 5198 345-233-16 $85.00 MORENO ROBERTO 1
896 5198 345-233-17 $85.00 HAMMOND JASON / JENNIE HAMMOND 2 897 5198 345-233-18 $85.00 R & L INVESTMENT GROUP LLC 1 898 5198 345-233-19 $85.00 R & L INVESTMENT GROUP LLC 1 899 5198 345-233-20 $85.00 DAVIS MONICA / DAVIS COURTNEY PAUL 2 900 5198 345-233-21 $85.00 CROW KIMBERLY D / CROW KIMBERLY DAWN 2 901 5198 345-233-22 $85.00 SANDHU JASWANT 1
902 5198 345-233-23 $85.00 MODESTO PONCIANO N / MODESTO NICOLE D 2 903 5198 345-233-24 $85.00 BACIO DANIEL N / BACIO CHERYL 2 Page B-18
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
904 5198 345-233-25 $85.00 KAUR MALWINDER 2
905 5198 345-233-26 $85.00 SINGH SARBJIT 1
906 5198 345-233-27 $85.00 POLANCO CARLOS H 1
907 5198 345-233-28 $85.00 PENALOZA CRYSTAL 1
908 5198 345-233-29 $85.00 R & L INVESTMENT GROUP LLC 1 909 5198 345-233-30 $85.00 HURST MARK & LINDA TRS 2
910 5198 345-233-31 $85.00 MADDOX LEONARD J 1
911 5198 345-233-32 $85.00 CARRASCO MARIA 1
912 5198 345-233-33 $85.00 ALDANA, ISAC / FIGUEROA, MELANIA A MEDINA 2 913 5198 345-233-34 $85.00 RUIZ BENNY 1
914 5834 343-410-01 $93.36 GUTIERREZ AMBER L / WARMUTH JASON 2 915 5834 343-410-02 $93.36 FRAUSTO DAVID CARLOS / FRAUSTO MAGDALENA 2 916 5834 343-410-03 $93.36 FABIAN MANZOCORTES RODOLFO 1 917 5834 343-410-04 $93.36 ARZOLA, IGNACIO / KOBASHI, GUERRA-ARZOLA LESLEY 2 918 5834 343-410-05 $93.36 PEREZ ALEJANDRO GUTIERREZ / GUTIERREZ MERARI 2 919 5834 343-410-06 $93.36 GOMEZ JOSE LUIS 1
920 5834 343-410-07 $93.36 RAMIREZ ROSA LINDA 1
921 5834 343-410-08 $93.36 DE LA ROSA ELIZABETH 1
922 5834 343-410-09 $93.36 PENA ROBERTA 1
923 5834 343-410-10 $93.36 CARDENAS JESSICA ANN 1
924 5834 343-410-11 $93.36 CAMPOS QUIROZ / CAMPOS SOCORRO 2 925 5834 343-410-12 $93.36 FRAZIER MICHAEL JEROME 1
926 5834 343-410-13 $93.36 ESPINO, SALVADOR / ESPINO, NADINE HISHAM 2 927 5834 343-410-14 $93.36 SANDHU KARMJIT KAUR / DHALIWAL GAGANDEEP SINGH 2 928 5834 343-410-15 $93.36 BARBOZA VICTOR GUTIERREZ / VASQUEZ ANA GUADALUPE VARGAS 2 929 5834 343-410-16 $93.36 GALINDO PATRICIO A / GALINDO SERENA 2 930 5834 343-410-17 $93.36 RICHMOND JORDAN LEE / RICHMOND KRYSTLE RENEE 2 931 5834 343-410-18 $93.36 GONZALES WAHYUDI / GONZALES MICHAEL 2 932 5834 343-410-19 $93.36 HERNANDEZ SAMANTHA JO / MONREAL RAMON HERNANDEZ 2 933 5834 343-410-20 $93.36 LOMBERA MARCOS JULIAN 1
934 5834 343-410-21 $93.36 GALVAN, AGAPITO JOSE / GALVAN, BRANDEE LEANN 2 935 5834 343-410-22 $93.36 GOMEZ ELSA PELAYO / SAUL GOMEZ 2 936 5834 343-410-23 $93.36 MARTINEZ RACHEL FRANCIS 1
937 5834 343-410-24 $93.36 ALMENDAREZ, LUIS / ALMENDAREZ, TERRI LYNN 2 938 5834 343-410-25 $93.36 ENRIQUEZ ELIZABETH AVILA / PEREZ MICHAEL ANTHONY 2 939 5834 343-410-26 $93.36 MICHEL JJESUS / MICHEL KRISTEN N 1 940 5834 343-410-27 $93.36 LALLAS GREGORY PETER / LALLAS CHRISTINA MARIE 2 941 5834 343-410-28 $93.36 DHALIWAL, RAJVIR SINGH / SINGH RANJEET 2 942 5834 343-410-29 $93.36 DURAN MICHAEL JAMES 1
943 5834 343-410-30 $93.36 PERRY, JAMES CHRISTOPHER / PERRY, ERIKA LYNN / PERRY PAIGE KIRSTINE 3 944 5834 343-410-31 $93.36 WALTMIRE JONATHAN WICKLIFF / CARY AMANDA DIANE 2 945 5834 343-410-32 $93.36 SIGNH, CHARANJIT / SINGH, JASPREET / SINGH, INDERPAL 3 946 5834 343-410-33 $93.36 VASQUEZ, JOEL 1
947 5834 343-410-34 $93.36 ESPINOZA, DANIEL ANTONIO / ESPINOZA, FRANCINE LYNN 2 948 5834 343-410-35 $93.36 HERNDANDEZ JOHNNY JUSTIN / HERNANDEZ ELIANA 2 949 5834 343-410-36 $93.36 MURPHY, MICHAEL CHARLES / RODRIGUEZ, ELISA V 2 950 5834 343-410-37 $93.36 FRANCO KATHERINE CHRISTINE DO / GARCIA, HENRY CHRISTOPHER 2 951 5834 343-410-38 $93.36 ZUNIGA WILLIAM EDOARDO 1
952 5834 343-410-39 $93.36 JACINTO TODD 1
953 5834 343-410-40 $93.36 DAMIAN JOSE ROBERTO VILL / VILLARREAL REYNA ELIZABETH 2 954 5834 343-410-41 $93.36 VASQUEZ, OSWALDO / VASQUEZ, SUSIE A 2 Page B-19
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
955 5834 343-410-42 $93.36 LOPEZ RAYMUNDO 1
956 5834 343-410-43 $93.36 ESPINOZA , SOLIS / ESPINOZA, MARTHA 2 957 5834 343-410-44 $93.36 K HOVNANIAN CA LAND HOLDINGS LLC 1 958 5834 343-410-45 $93.36 K HOVNANIAN CA LAND HOLDINGS LLC 1 959 5834 343-410-46 $93.36 K HOVNANIAN CA LAND HOLDINGS LLC 1 960 5834 343-410-47 $93.36 HCA MODEL FUND 2014-4 LLC 1
961 5834 343-410-48 $93.36 HCA MODEL FUND 2014-4 LLC 1
962 5834 343-410-49 $93.36 K HOVNANIAN CA LAND HOLDINGS LLC 1 963 5834 343-420-01 $93.36 SOLANKI RATHOD / SOLANKI ANKITA 2 964 5834 343-420-02 $93.36 JIMENEZ MATTHEW ROBERT / PELAYO ALEJANDRA REAL 2 965 5834 343-420-03 $93.36 HERNANDEZ ENGELBERTO E 1
966 5834 343-420-04 $93.36 MARTIN JEFFREY CARL / GARCIA ELIZABETH 2 967 5834 343-420-05 $93.36 LOPES LUISA CUSTODIO 1
968 5834 343-420-06 $93.36 OCHOA VALERIE / OCHOA JR JUVENTINO 2 969 5834 343-420-07 $93.36 HERNANDEZ FREDY A GURERRO / GUDINO ANDREA CAMPOS 2 970 5834 343-420-08 $93.36 DHILLON AMANDEEP SINGH / BHATHAL BHABJOT KAUR 2 971 5834 343-420-09 $93.36 MAK TERESA / HARO ERIC BRANDON 2 972 6157 340-311-01 $132.10 SINGH TEJINDER / KAUR PARMINDER 2 973 6157 340-311-02 $132.10 HUARACHA LUIS M / PARRA ALEJANDRA Y 2 974 6157 340-311-03 $132.10 RUSHING JUSTIN MICHAEL / RUSHING TONI MARIE 2 975 6157 340-311-04 $132.10 RUIZ ABRAHAM T / RUIZ FLORA 2 976 6157 340-311-05 $132.10 NIETO CARLOS & VANESSA 2
977 6157 340-311-06 $132.10 JIMENEZ ANDREW MOSES / JIMENEZ FELICIA CABRAL 2 978 6157 340-311-07 $132.10 OCHOA ALEJANDRO / OCHOA VERONICA 2 979 6157 340-311-08 $132.10 BINNING HARPREET S / SINGH GURJIT / SINGH SHARANJIT KAUR 3 980 6157 340-311-09 $132.10 BINNING HARPREET S / DHALIWAL BINNING KARAMJIT K 2 981 6157 340-312-01 $132.10 MUNOZ NATALIE 1
982 6157 340-312-02 $132.10 CHAVEZ SYLVESTER 1
983 6157 340-312-03 $132.10 SERRATO MOSES / SERRATO JACQUELINE 2 984 6157 340-312-04 $132.10 SINGH KULJIT 1
985 6157 340-312-05 $132.10 OLMOS PRISCILLA / MARTINEZ MARISA A 2 986 6157 340-312-06 $132.10 JAMES BRIAN MICHAEL / JAMES ELIZABETH MARIE 2 987 6157 340-312-07 $132.10 SINGH TALVINDER 1
988 6157 340-312-08 $132.10 BARRY CLINT / BARRY KATIE 2 989 6157 340-313-01 $132.10 HAMMOND ELIZABETH R TRS 1
990 6157 340-313-02 $132.10 VARDANYAN PETERS / VARDANYAN MARINE 2 991 6157 340-313-03 $132.10 COURTIS JAMES G / BOYAJIAN COURTIS MARGARET ROSE 2 992 6157 340-313-04 $132.10 MACHNIK JOSEPH L / MACHNIK TARA L 2 993 6157 340-313-05 $132.10 ALVARADO JORGE / ALVARADO KAREN 2 994 6157 340-313-06 $132.10 PRIETO JOSEPH / PRIETO STEPHANIE 2 995 6157 340-313-07 $132.10 LEDESMA VICTOR M 1
996 6157 340-313-08 $132.10 RANDLES JOSHUA A / RANDLES VENEKA L 2 997 6157 340-313-09 $132.10 ESTRADA CHAVERO LIVING TRUST / CONTRERAS, NOE ESTRADA / CHAVERO
NANCY RIVAS
3 998 6157 340-313-10 $132.10 PANNU RAMANJIT K / PANNU TARANVIR 2 999 6157 340-313-11 $132.10 MALAVE MELISSA / HUNTER JELANI NURU 2 1000 6157 340-313-12 $132.10 VER SAMARJOT SINGH / VER TARUNJOT SINGH 2 1001 6157 340-313-13 $132.10 NOELANI THOMPSON JARED MICHAEL / NOELANI ASHLEA 2 1002 6157 340-313-14 $132.10 BADHESHA PRABHJOT K / BADHESHA AMRITPAL S 2 1003 6157 340-313-15 $132.10 GARCIA JESUS P / GARCIA GUDALUPE 2 1004 6157 340-313-16 $132.10 REYNA RICARDO / GONZALEZ FELICITY 2 1005 6157 340-313-17 $132.10 NARWAL TIRATH S / NARWAL RUPINDER 2 Page B-20
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
1006 6157 340-313-18 $132.10 GREWAL GURJEET SINGH / GREWAL KAUR MANPREET 2 1007 6157 340-314-01 $132.10 INOUYE KEITH S TRS 1
1008 6157 340-314-02 $132.10 INOUYE KEITH S / KEITH S INOUYE DECLARATION OF TRUST 2 1009 6157 340-314-03 $132.10 BERRY KEITH J / BERRY KARLA Y 2 1010 6157 340-314-04 $132.10 SINGH HARPREET 1
1011 6157 340-314-05 $132.10 SINGH MANVIR / KAUR RAMANJIT 2 1012 6157 340-314-06 $132.10 SANDHU GURJIT / SINGH HARPAL 2 1013 6157 340-314-07 $132.10 DHILLON PREETKAWAL / SINGH JASKARAN 2 1014 6157 340-314-08 $132.10 BRAR SINGH / BRAR LAVLEEN 2 1015 6157 340-314-09 $132.10 HARO RODNEY M / HARO REGINA M 2 1016 6157 340-314-10 $132.10 BONILLA ABEL O / CARDENAS-BONILLA JEANETTE E 2 1017 6157 340-314-11 $132.10 AWAWDA NASSER M 1
1018 6157 340-314-12 $132.10 OCHOA DINIS LARRY FRANK / OCHOA LENISSA 2 1019 6157 340-314-13 $132.10 KAUR PHINDER RAVINDERDEEP S / KAUR GURPREET 2 1020 6157 340-314-14 $132.10 CAZARES VERONICA / CAZARES ANDY M 2 1021 6157 340-314-15 $132.10 CARBAJAL JORGE 1
1022 6157 340-314-16 $132.10 SINGH SUKHJINDER 1
1023 6157 340-314-17 $132.10 TAYLOR BRIAN J / TAYLOR PAMELA A 2 1024 6157 340-314-18 $132.10 COLLAZO SILVIA 1
1025 6157 340-314-19 $132.10 ZARAGOZA ESTEBAN R / ZARAGOSA JENNIFER L 2 1026 6157 340-314-20 $132.10 NARANJO CARLOS / NARANJO ROCIO 2 1027 6157 340-314-21 $132.10 LIZARRAGA ADRIAN 1
1028 6157 340-314-22 $132.10 KANDARIAN, EUGENE A / KANDARIAN, PAULA DOURIAN 2 1029 6259 343-410-51 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1030 6259 343-410-52 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1031 6259 343-410-53 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1032 6259 343-410-54 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1033 6259 343-410-55 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1034 6259 343-410-56 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1035 6259 343-410-57 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1036 6259 343-410-58 $48.02 PAYNE MYESHA JENICE 1
1037 6259 343-410-59 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1038 6259 343-410-60 $48.02 ROMERO PATRICK & JOSIE H 2
1039 6259 343-410-61 $48.02 BUSCAGLIA-DALE JOY DAWN / DALE TODD MATTHEW 2 1040 6259 343-410-62 $48.02 CERVANTEZ CARLOS SANCHEZ & MARINA 1 1041 6259 343-410-63 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1042 6259 343-410-64 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1043 6259 343-410-65 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1044 6259 343-420-12 $48.02 POLITRON ALMA D POLITRON / STEPHANIE ARLENE CELIA 2 1045 6259 343-420-13 $48.02 ROSENDAHL CODI / ROSENDAHL TONI 2 1046 6259 343-420-14 $48.02 FRUTIS-FRAIRE ISABEL / FAIRE ANGELICA FRUTISETAL / VARGAS JOSE FRUTIS / DE FRUTIS MARIA DE LOS ANGELES FRAIRE 4
1047 6259 343-420-15 $48.02 ALVARADO ERIC & ASHLEY C 2
1048 6259 343-420-16 $48.02 MENDOZA SARAH ANN & CHARLIE A ROMAN JR 2 1049 6259 343-420-17 $48.02 MARTINEZ PETE III & ALEXANDRA CHRISTINE / NUNEZ MANUEL 3 1050 6259 343-420-18 $48.02 GARZA RAMON VICTOR & JULIE LOPEZ 2 1051 6259 343-420-19 $48.02 MUNOZ MAYRA & ANTHONY DAVID 2 1052 6259 343-420-20 $48.02 BUTCHER BRANDON G 1
1053 6259 343-420-21 $48.02 NUNES KIRSTIE LUPE 1
1054 6259 343-420-22 $48.02 GALLEGOS ROXANNE CATHY 1
1055 6259 343-420-23 $48.02 MEDINA RAUL L SR & ROSALINDA FLORES 2 1056 6259 343-420-24 $48.02 VILLALOBOS ABEL SANCHEZ / SANCHEZ SILVIA 2 Page B-21
City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. 1 Proposed Assessments
2022-23 Tax Year
Exhibit "B"
Assessment
Number Tract
Assessor's
Parcel No. Owner No. of Names
1057 6259 343-420-25 $48.02 INIGUEZ JUVENAL JR 1
1058 6259 343-420-26 $48.02 SINGH PRABHDEEP / SINGH GURCHARAN 2 1059 6259 343-420-27 $48.02 AMAYA RAQUEL D SANCHEZ 1
1060 6259 343-420-28 $48.02 NUNES JAMES MICHAEL JR / RODRIGUEZ-NUNEZ MELINDA VANESSSA 2 1061 6259 343-420-29 $48.02 GARNER HEATHER RENEE 1
1062 6259 343-420-30 $48.02 CLEVENGER ROBERT K & YUMI S TRS 2 1063 6259 343-420-31 $48.02 CUELLAR JONATHON / NORBERTE JENNIE M 2 1064 6259 343-420-32 $48.02 GARCIA JUSTIN REY / SANCHEZ ALYSSA ANGELIQUE 2 1065 6259 343-420-33 $48.02 RIVAS MARIA ELENA CASTANO 1 1066 6259 343-420-34 $48.02 WILDES DANIEL W & VALERIA S HERNANDEZ 2 1067 6259 343-420-35 $48.02 AVALOS EDDIE FELIBERTO & ELIZABETH M 2 1068 6259 343-420-36 $48.02 VACA PABLO 1
1069 6259 343-420-37 $48.02 MINTON BRAD THOMAS & LILIAN RAMIREZ 2 1070 6259 343-420-38 $48.02 CASTILLO JULIETA / BLANKENSHIP TERRY CASTELLANOS 2 1071 6259 343-420-39 $48.02 GONZALEZ EVONNE MARY 1
1072 6259 343-420-40 $48.02 DELK RYAN LEE & KASANDRA J GONZALEZ 2 1073 6259 343-420-41 $48.02 SAN MIGUEL RAUL & BALJIT 2
1074 6259 343-420-42 $48.02 GUZMAN ANTHONY / BEIDERWELL BRIDGETT LYNN 2 1075 6259 343-420-43 $48.02 DIAZ ELIO DE JESUS GALARZA / GONZALEZ KENIA BALLESTEROS 2 1076 6259 343-420-44 $48.02 GUTIERREZ OCTAVIO XAVIER 1
1077 6259 343-420-45 $48.02 CAMARILLO ANGEL JOEY 1
1078 6259 343-420-46 $48.02 DHILLON HARVINDER SINGH & AMANJOT KAUR 2 1079 6259 343-420-47 $48.02 GUTIERREZ-VIDALES DAVID / VIDALES KIMBERLY ROSE DALE 2 1080 6259 343-420-48 $48.02 SINGH GURDEV & BALWINDER KAUR 2 1081 6259 343-420-49 $48.02 LOPEZ GABRIEL SILVA & SANDRA O 2 1082 6259 343-420-50 $48.02 KELLY CALEB JAMES 1
1083 6259 343-420-51 $48.02 LEAL GABRIELA / ROMERO EDUARDO ANTONIO 2 1084 6259 343-420-52 $48.02 GILL GURWINDER SINGH & HARMAN KAUR 2 1085 6259 343-420-53 $48.02 ANDRADE ALONSO N / GONZALEZ MARIA D 2 1086 6259 343-420-54 $48.02 ALVARADO ERIC 1
1087 6259 343-420-55 $48.02 ZOTO LUCIA 1
1088 6259 343-420-56 $48.02 OCHOA GUADALUPE JR / GOMEZ GUADALUPE ZAMORA 2 1089 6259 343-420-57 $48.02 RODRIGUEZ JOSEPH MICHAEL & AMBER ROSE 2 1090 6259 343-420-58 $48.02 ESPINOZA EDUARDO LUIS & YESENIA SANCHEZ 2 1091 6259 343-420-59 $48.02 KUMAR PARDIP & PARVEEN BALA 2 1092 6259 343-420-60 $48.02 SINGH LAKHBIR 1
1093 6259 343-420-61 $48.02 CANALES ANTHONY MICHAEL & GINA MARIE 2 1094 6259 343-420-62 $48.02 CANALES ANTHONY MICHAEL JR & LYNETTE CO 2 1095 6259 343-420-63 $48.02 MENDOZA RUBEN JR & VALERIE MONIQUE 2 1096 6259 343-420-64 $48.02 SINGH GURJIT & AMRITPAL KAUR 2 1097 6259 343-420-65 $48.02 BARAJAS JAIME F & VERONICA FLORES 2 1098 6259 343-420-66 $48.02 PANUCO OMAR HERNANDEZ / HERNANDEZ ARIANA GUADALUPE 2 1099 6259 343-420-67 $48.02 KAUR RAJVIR & HARINDER S GILL 2 1100 6259 343-420-68 $48.02 LUGO RACHEL & RICHARD RAUL 2 1101 6259 343-420-69 $48.02 K HOVNANIAN CA LAND HOLDINGS LLC 1 1102 6259 343-420-70 $48.02 CALIXTRO ADRIAN & MARIA ANGELICA 2 TOTAL: $69,848.88 1,694
Page B-22
Exhibit C
Assessment Diagram of City of Fowler
Landscaping and Storm Drainage Facilities Maintenance District No. I County of Fresno, State of California
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 5-Ei
REPORT TO THE CITY COUNCIL
August 2, 2022
FROM SCOTT CROSS, City Attorney, and ANGELA VASQUEZ, Deputy City Clerk
SUBJECT
APPROVE Resolution No. 2578, A resolution approving various actions related to a proposed special transactions and use tax ballot measure for the November 8, 2022, Special Municipal Election:
a) Calling and giving notice of the November 8, 2022, Special Municipal Election to present to voters a measure to levy a special purpose transactions and use tax of 0.275% b) Requesting consolidation of the special election for the measure with the regularly scheduled Fowler general municipal election and the Statewide General Election to be held on the same date;
c) Requesting that the Fresno County Board of Supervisors authorize the Fresno County Clerk to render specified services to the City of Fowler relating to the conduct of the special municipal election;
d) Approving the proposed ballot measure description;
ATTACHMENTS: 1. Resolution No. 2578
RECOMMENDATION
The City Council directed the City Attorney and staff to prepare a proposed resolution for the City Council to consider placing a special transactions and use (sales) tax measure on the November 8, 2022 ballot for the voters to decide. If Resolution No. 2578 is approved by a majority of the City Council, the special transactions and use tax measure will appear on the ballot for the November 8, 2022 election in the City of Fowler.
APPROVE Resolution No. 2578
August 2, 2022