Fowler City Council
October 4, 2022

MEETING OF THE FOWLER CITY COUNCIL
AGENDA
TUESDAY, OCTOBER 4, 2022
7:00 P.M.

CITY COUNCIL CHAMBER
128 SOUTH 5TH STREET
FOWLER, CA 93625
In compliance with the Americans with Disabilities Act, if you need assistance or accommodations to access the City Council Chambers or participate in this meeting, please contact the Clerk at (559) 834-3113 x102. Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility.

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/83069603334?pwd=QVBJTTM2UTJNWGdKc3F1bERvZWJuUT09 Telephone Number: (253) 215-8782
Meeting ID: 830 6960 3334
Passcode: 620689

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 Raul Moreno of Fowler Baptist Church

4. Pledge of Allegiance

5. 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.

6. 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.
6-A. RATIFY Warrants for October 4, 2022
6-B. APPROVE Minutes of the September 20, 2022 City Council Special Meeting 6-C. APPROVE Minutes of the September 20, 2022 City Council Meeting

6-D. APPROVE Resolution No. 2599, A Resolution of the City Council of the City of Fowler Authorizing Remote Teleconferencing for City Council Meetings and Commission Meetings During Declared State of Emergency in Accordance with Government Code Section 54953 (AB 361) (City Attorney)
6-E. APPROVE disposal of various outdated and expired items within the Fire Department (Finance)
6-F. ACCEPT Donation to the City for Employee Appreciation Dinner (Finance) 6-G. APPROVE a revised Capital Improvement Plan (Finance) 6-H. ADOPT Ordinance No. 2022-08 amending Articles 202, 715, and 21, Section 12, Chapter 5, of Title 9 of the Fowler Municipal Code (Planning) 6-I. ACCEPT Donations to the City for Three Flagpoles (Public Works) 6-J. APPROVE a Master Dual Jurisdiction Cooperative Agreement between the City of Fowler and County of Fresno for joint projects within the City of Fowler (Public Works)

7. Contested Consent Calendar - Items pulled from the Consent Calendar will be heard individually immediately after action is taken on the Consent Calendar.

8. General Administration
8-A. Finance
i. ACCEPT the Independent Auditor’s Report for the Fiscal Year 2020-2021

9. City Attorney
9-A. WORKSHOP on City of Fowler’s Gaming Club Ordinance and State Moratorium on Cardroom Licenses

10. Staff Communications (City Manager)

11. Councilmember Reports and Comments
11-A. APPOINT delegate to the Consolidated Mosquito Abatement District Current Delegate: Mejia
Terms Expire: December 31, 2022

12. Closed Session
12-A. Government Code Section 54957.6
Conference with Labor Negotiators
Agency designated representatives: City Manager Wilma Tucker, Deputy City Clerk/HR Officer Angela Vasquez
Employee organization: All unrepresented employees

12-B. Government Code Section 54956.9(d)(4)
Conference with Legal Counsel – Anticipated Litigation
Deciding whether to initiate litigation
One potential case
12-C. Government Code Section 54956.9(d)(4)
Conference with Legal Counsel – Anticipated Litigation
Deciding whether to initiate litigation
One potential case

13. Adjourn
Next Ordinance No. 2022-09
Next Resolution No. 2600
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, September 30, 2022.

Angela Vasquez
Angela Vasquez
Deputy City Clerk

CHECK NUMBERS CHECK DATES AMOUNT

ACCOUNTS PAYABLE CHECKS
Regular checks 40066-40235 August 31 thru September 27 $ 480,797.41 TOTAL ACCOUNTS PAYABLE CHECKS $ 480,797.41

PAYROLL COSTS
Second September Bi-Monthly Payroll September 30, 2022 $ 96,541.08 TOTAL PAYROLL COSTS $ 96,541.08
TOTAL CASH DISBURSEMENTS $ 577,338.49
NOTE:

Check #40142 Void check Check #40162 Void check

CITY OF FOWLER

WARRANTS LIST
October 4, 2022
6-A
SUPERION PAGE NUMBER: 1
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40066 08/31/22 14519 AMAZON CAPITAL SERVICES 6030 STANDING DESK FINANCE 0.00 130.76 1001 40067 08/31/22 13636 BIG TEX 5000 TRACTOR WATER 0.00 11,319.80 1001 40068 08/31/22 10215 NELSON HARDWARE & GIFTS 6200 SUPPLIES STREETS 0.00 19.20 1001 40068 08/31/22 10215 NELSON HARDWARE & GIFTS 6200 SUPPLIES STREETS 0.00 21.68 1001 40068 08/31/22 10215 NELSON HARDWARE & GIFTS 6200 SUPPLIES STREETS 0.00 28.19 1001 40068 08/31/22 10215 NELSON HARDWARE & GIFTS 6200 SUPPLIES STREETS 0.00 96.03 TOTAL CHECK 0.00 165.10
1001 40069 08/31/22 10007 ALERT-O-LITE, INC 6200 SUPPLIES-PW 0.00 148.89 1001 40070 08/31/22 14519 AMAZON CAPITAL SERVICES 6020 SUPPLIES-LIGHT 0.00 21.78 1001 40071 08/31/22 14576 ANGELA VASQUEZ 6025 AVASQUEZ CLERK TRAIN 0.00 656.53 1001 40072 08/31/22 10549 AT&T MOBILITY 6120 CELL PHONE SVC 8/11/2 0.00 300.96 1001 40073 08/31/22 14330 B&P PEST PROS 6020 PEST CONTROL 8/29/22 0.00 90.00 1001 40073 08/31/22 14330 B&P PEST PROS 6130 PEST CONTROL 8/29/22 0.00 95.00 1001 40073 08/31/22 14330 B&P PEST PROS 6700 PEST CONTROL 8/19/22 0.00 95.00 TOTAL CHECK 0.00 280.00
1001 40074 08/31/22 10026 BCT CONSULTING 6025 FLASH DRIVE 0.00 21.74 1001 40074 08/31/22 10026 BCT CONSULTING 6030 VOIP SVC 8/19/22 0.00 375.00 1001 40074 08/31/22 10026 BCT CONSULTING 6150 VOIP SVC 8/19/22 0.00 375.00 1001 40074 08/31/22 10026 BCT CONSULTING 6120 VOIP SVC 8/19/22 0.00 375.00 1001 40074 08/31/22 10026 BCT CONSULTING 5000 VOIP SVC 8/19/22 0.00 375.00 TOTAL CHECK 0.00 1,521.74
1001 40075 08/31/22 10024 BSK ASSOCIATES 5000 TCP PURGE/TRAP WATER 0.00 203.00 1001 40076 08/31/22 14694 BUSH ENGINEERING 500 HYRDRANT METER REFUND 0.00 976.76 1001 40077 08/31/22 10508 CA ASSN FOR LOCAL ECON D 6020 MEMBERSHIP GAFFERY 0.00 350.00 1001 40078 08/31/22 14634 DEWBERRY ARCHITECTS INC 7200 PD SENIOR CTR DESIGN 0.00 9,486.00 1001 40079 08/31/22 13627 FAHRNEY BUICK GMC 6120 OIL CHANGE #20 0.00 67.54 1001 40080 08/31/22 10145 HINDERLITER, DELLAMAS & 6030 AUDIT SVC 0.00 254.14 1001 40080 08/31/22 10145 HINDERLITER, DELLAMAS & 6030 JULY-SEPT22 0.00 975.00 TOTAL CHECK 0.00 1,229.14
1001 40081 08/31/22 14689 KING PRODUCTIONS 6400 MARKET PERFORMANCE 0.00 500.00 1001 40082 08/31/22 14695 LARSUN LLC DBA LARSUN SO 100 BUS LIC PERMIT REFUND 0.00 69.10 1001 40083 08/31/22 10201 METRO UNIFORM & ACCESSOR 6120 UNDERVEST-MACIAS 0.00 76.23 1001 40084 08/31/22 10203 MID VALLEY PACKAGING & S 6020 SUPPLIES-ADMIN 0.00 137.67 SUPERION PAGE NUMBER: 2
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40085 08/31/22 14683 MRO INVESTMENTS-OSBORNE 500 UB REFUND 0.00 86.83 1001 40086 08/31/22 10237 P G & E - SACRAMENTO 6200 692 HILL AVE. 8/23/22 0.00 2.45 1001 40086 08/31/22 10237 P G & E - SACRAMENTO 2250 MANN/GOLD ST 8/25/22 0.00 14.78 1001 40086 08/31/22 10237 P G & E - SACRAMENTO 6130 220 E MAIN 8/24/22 0.00 29.60 1001 40086 08/31/22 10237 P G & E - SACRAMENTO 6200 429 E MERCED 8/24/22 0.00 71.02 1001 40086 08/31/22 10237 P G & E - SACRAMENTO 6200 3079 E. MANN. 8/23/22 0.00 92.89 1001 40086 08/31/22 10237 P G & E - SACRAMENTO 6200 630 W. FRESNO 7/21/22 0.00 319.76 1001 40086 08/31/22 10237 P G & E - SACRAMENTO 6130 220 E MAIN 8/24/22 0.00 1,489.28 1001 40086 08/31/22 10237 P G & E - SACRAMENTO 6200 UTILITIES 8/16/22 0.00 4,897.75 TOTAL CHECK 0.00 6,917.53
1001 40087 08/31/22 10551 PARRA, DANIEL 6010 LEAGUE-PARRA PER DIEM 0.00 225.00 1001 40087 08/31/22 10551 PARRA, DANIEL 6010 LEAGUE-PARRA-MILEAGE 0.00 347.50 TOTAL CHECK 0.00 572.50
1001 40088 08/31/22 14682 PEREZ, LIZA 500 UB REFUND 0.00 98.61 1001 40089 08/31/22 14656 RUIZ, ADRIAN 500 UB REFUND 0.00 35.77 1001 40090 08/31/22 14690 TAMMY VELASQUEZ 6400 LINE DANCE CLASS 0.00 100.00 1001 40091 08/31/22 11251 ULINE 6400 SESQUIC-TIME CAP 0.00 66.31 1001 40092 08/31/22 13543 UNIFIRST CORPORATION 6700 JANITORAL SNCTR 0.00 44.70 1001 40092 08/31/22 13543 UNIFIRST CORPORATION 6700 JANITORAL SNCTR 0.00 54.56 1001 40092 08/31/22 13543 UNIFIRST CORPORATION 6020 MATS/MOPS 0.00 68.20 1001 40092 08/31/22 13543 UNIFIRST CORPORATION 6200 UNIFORMS-PW 0.00 238.89 1001 40092 08/31/22 13543 UNIFIRST CORPORATION 6200 UNIFORMS-PW 0.00 259.32 1001 40092 08/31/22 13543 UNIFIRST CORPORATION 6200 UNIFORMS-PW 0.00 264.19 TOTAL CHECK 0.00 929.86
1001 40093 08/31/22 10725 VERIZON WIRELESS 6160 CELL PHONE 7/20-8/19 0.00 -6.59 1001 40093 08/31/22 10725 VERIZON WIRELESS 6150 CELL PHONE 7/20-8/19 0.00 -6.59 1001 40093 08/31/22 10725 VERIZON WIRELESS 6020 CELL PHONE 7/20-8/19 0.00 -4.95 1001 40093 08/31/22 10725 VERIZON WIRELESS 6160 CELL PHONE 7/20-8/19 0.00 -4.88 1001 40093 08/31/22 10725 VERIZON WIRELESS 6030 CELL PHONE 7/20-8/19 0.00 51.42 1001 40093 08/31/22 10725 VERIZON WIRELESS 5000 CELL PHONE 7/20-8/19 0.00 343.04 TOTAL CHECK 0.00 371.45
1001 40094 09/01/22 14065 THE WATER CONNECTION, IN 5000 GARY'S ABPA TRAINING 0.00 995.00 1001 40095 09/07/22 14152 A-C ELECTRIC CO 6260 SERVICES PARKS 0.00 943.72 1001 40096 09/07/22 10007 ALERT-O-LITE, INC 6200 SUPPLIES PW 0.00 156.85 1001 40097 09/07/22 14519 AMAZON CAPITAL SERVICES 6120 OFFICER NOTEBOOKS 0.00 22.26 1001 40097 09/07/22 14519 AMAZON CAPITAL SERVICES 6080 200-13GAL TRASH BAGS 0.00 39.18 1001 40097 09/07/22 14519 AMAZON CAPITAL SERVICES 6120 TAX & SHIPPING 0.00 42.65 1001 40097 09/07/22 14519 AMAZON CAPITAL SERVICES 6120 UNIFORM CABINET 0.00 452.92 1001 40097 09/07/22 14519 AMAZON CAPITAL SERVICES 6260 PARKS-PICKLEBALL 0.00 779.18 1001 40097 09/07/22 14519 AMAZON CAPITAL SERVICES 6260 PICKLEBALL COURT EQP 0.00 869.63 SUPERION PAGE NUMBER: 3
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT TOTAL CHECK 0.00 2,205.82
1001 40098 09/07/22 11379 A-PLUZ ONE CARPET STEAME 6200 CARPET CLEANING-PW 0.00 140.00 1001 40098 09/07/22 11379 A-PLUZ ONE CARPET STEAME 6120 CARPET CLEANING-PD 0.00 140.00 1001 40098 09/07/22 11379 A-PLUZ ONE CARPET STEAME 6150 CARPET CLEANING-PLAN 0.00 160.00 1001 40098 09/07/22 11379 A-PLUZ ONE CARPET STEAME 6700 CARPET CLEANING-SNRCT 0.00 275.00 1001 40098 09/07/22 11379 A-PLUZ ONE CARPET STEAME 6020 CARPET CLEANING-CHALL 0.00 475.00 TOTAL CHECK 0.00 1,190.00
1001 40099 09/07/22 12489 BATTERY SYSTEMS INC 5000 BATTERY #2 0.00 149.32 1001 40100 09/07/22 10026 BCT CONSULTING 6030 VOIP SVC 9/1/22 0.00 250.00 1001 40100 09/07/22 10026 BCT CONSULTING 6150 VOIP SVC 9/1/22 0.00 250.00 1001 40100 09/07/22 10026 BCT CONSULTING 6120 VOIP SVC 9/1/22 0.00 250.00 1001 40100 09/07/22 10026 BCT CONSULTING 5000 VOIP SVC 9/1/22 0.00 250.00 1001 40100 09/07/22 10026 BCT CONSULTING 6120 COMPUTER SVC 9/1/22 0.00 376.68 1001 40100 09/07/22 10026 BCT CONSULTING 5000 COMPUTER SVC 9/1/22 0.00 376.68 1001 40100 09/07/22 10026 BCT CONSULTING 6030 COMPUTER SVC 9/1/22 0.00 376.69 1001 40100 09/07/22 10026 BCT CONSULTING 6150 COMPUTER SVC 9/1/22 0.00 376.69 TOTAL CHECK 0.00 2,506.74
1001 40101 09/07/22 10619 CALIF RURAL WATER ASSN, 5000 CRWA MMBR 10/22-10/23 0.00 857.00 1001 40102 09/07/22 14697 CHANCE JAMES 6400 LANDMARK PHOTOS 0.00 1,000.00 1001 40103 09/07/22 10064 COLONIAL LIFE INSURANCE 100 EMP DED AUG22 0.00 60.02 1001 40103 09/07/22 10064 COLONIAL LIFE INSURANCE 100 EMP DED AUG22 0.00 182.70 TOTAL CHECK 0.00 242.72
1001 40104 09/07/22 14429 CORE & MAIN 5000 METER COUPLING-WTR 0.00 226.67 1001 40105 09/07/22 14659 FIRE SAFETY SOLUTIONS 6160 INSP & PLAN CHECK 0.00 4,380.00 1001 40106 09/07/22 14252 FOWLER ACE HARDWARE 6130 HARDWARE-SUPP FIRE 0.00 7.23 1001 40106 09/07/22 14252 FOWLER ACE HARDWARE 6400 BATTERIES 0.00 12.98 1001 40106 09/07/22 14252 FOWLER ACE HARDWARE 6130 HARDWARE-SUPP FIRE 0.00 17.61 1001 40106 09/07/22 14252 FOWLER ACE HARDWARE 6700 LIGHT SWITCH 0.00 19.47 TOTAL CHECK 0.00 57.29
1001 40107 09/07/22 10104 FPOA 100 EMP DED 08/15/22 0.00 175.00 1001 40107 09/07/22 10104 FPOA 100 EMP DED 08/31/22 0.00 175.00 TOTAL CHECK 0.00 350.00
1001 40108 09/07/22 12567 FRESNO MOBILE RADIO INC 5000 SERVICE AUG22 0.00 240.00 1001 40109 09/07/22 10145 HINDERLITER, DELLAMAS & 6030 Q1 JULY-SEPT22 0.00 300.00 1001 40110 09/07/22 10149 ICMA-RC 457 PLAN 303879 100 EMP DED 08/15/22 0.00 40.00 1001 40110 09/07/22 10149 ICMA-RC 457 PLAN 303879 100 EMP DED 08/31/22 0.00 40.00 TOTAL CHECK 0.00 80.00
1001 40111 09/07/22 14696 JAMES GONZALES JR 6400 9/14/22 MARKET BAND 0.00 700.00 SUPERION PAGE NUMBER: 4
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6130 HEALTH BNFTS SEPT22 0.00 384.45 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6260 HEALTH BNFTS SEPT22 0.00 384.45 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6400 HEALTH BNFTS SEPT22 0.00 768.90 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6700 HEALTH BNFTS SEPT22 0.00 768.90 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6025 HEALTH BNFTS SEPT22 0.00 797.72 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6160 HEALTH BNFTS SEPT22 0.00 1,127.10 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6030 HEALTH BNFTS SEPT22 0.00 1,269.81 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6020 HEALTH BNFTS SEPT22 0.00 1,445.16 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6150 HEALTH BNFTS SEPT22 0.00 1,753.23 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 100 HEALTH BNFTS SEPT22 0.00 2,366.40 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6200 HEALTH BNFTS SEPT22 0.00 4,334.16 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 5000 HEALTH BNFTS SEPT22 0.00 7,087.97 1001 40112 09/07/22 13496 KEENAN & ASSOCIATES 6120 HEALTH BNFTS SEPT22 0.00 14,857.05 TOTAL CHECK 0.00 37,345.30
1001 40113 09/07/22 14559 M.E.D. ENTERPRISES INC. 2000 CONSULTINGSVC AUG22 0.00 480.00 1001 40114 09/07/22 14428 NAVIA BENEFIT SOLUTIONS 6020 COBRA-AUG22 0.00 36.45 1001 40115 09/07/22 10215 NELSON HARDWARE & GIFTS 6260 SUPPLIES PARKS 0.00 130.13 1001 40115 09/07/22 10215 NELSON HARDWARE & GIFTS 6200 SUPPLIES STREETS 0.00 150.69 TOTAL CHECK 0.00 280.82
1001 40116 09/07/22 10237 P G & E - SACRAMENTO 5000 WELL SITE 8 8/30/22 0.00 7,508.49 1001 40116 09/07/22 10237 P G & E - SACRAMENTO 5000 WELL SITE 7 8/30/22 0.00 19,875.47 TOTAL CHECK 0.00 27,383.96
1001 40117 09/07/22 11695 QUAD KNOPF 6150 GRANT ASSESSMENT 0.00 2,137.50 1001 40118 09/07/22 14479 RG POWER 6260 SUPPLIES PARKS 0.00 780.10 1001 40119 09/07/22 14072 ROBINA WRIGHT ARCHITECT 6160 PC BP21-0125 ADD 0.00 375.00 1001 40119 09/07/22 14072 ROBINA WRIGHT ARCHITECT 6160 PC BP22-0214 0.00 625.00 1001 40119 09/07/22 14072 ROBINA WRIGHT ARCHITECT 6160 PC BP22-0204 0.00 625.00 TOTAL CHECK 0.00 1,625.00
1001 40120 09/07/22 10518 SIGNMAX! 6200 SUPPLIES STREETS 0.00 455.57 1001 40121 09/07/22 12443 SIMPLOT GROWER SOLUTIONS 6260 SUPPLIES PARKS 0.00 442.70 1001 40122 09/07/22 10288 SMART & FINAL 6700 SUPPLIES/SNR CTR 0.00 314.25 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 8500 DNTL BENEFTS SEPT22 0.00 6.56 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6400 DNTL BENEFTS SEPT22 0.00 33.18 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6700 DNTL BENEFTS SEPT22 0.00 33.18 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6025 DNTL BENEFTS SEPT22 0.00 36.50 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6030 DNTL BENEFTS SEPT22 0.00 63.09 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6150 DNTL BENEFTS SEPT22 0.00 86.25 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6260 DNTL BENEFTS SEPT22 0.00 132.72 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6020 DNTL BENEFTS SEPT22 0.00 143.98 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6160 DNTL BENEFTS SEPT22 0.00 185.79 SUPERION PAGE NUMBER: 5
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 5000 DNTL BENEFTS SEPT22 0.00 280.66 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6200 DNTL BENEFTS SEPT22 0.00 368.28 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 6120 DNTL BENEFTS SEPT22 0.00 852.69 1001 40123 09/07/22 13647 SUN LIFE FINANCIAL 100 DNTL BENEFTS SEPT22 0.00 1,214.23 TOTAL CHECK 0.00 3,437.11
1001 40124 09/07/22 13543 UNIFIRST CORPORATION 6700 JANITORIAL-SR CTR 0.00 54.56 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 8500 VISION BENEFTS SEPT22 0.00 1.77 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6025 VISION BENEFTS SEPT22 0.00 4.93 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6400 VISION BENEFTS SEPT22 0.00 9.85 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6700 VISION BENEFTS SEPT22 0.00 9.85 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6150 VISION BENEFTS SEPT22 0.00 12.80 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6030 VISION BENEFTS SEPT22 0.00 22.84 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6260 VISION BENEFTS SEPT22 0.00 29.54 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6160 VISION BENEFTS SEPT22 0.00 34.46 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6020 VISION BENEFTS SEPT22 0.00 44.30 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 5000 VISION BENEFTS SEPT22 0.00 105.35 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6200 VISION BENEFTS SEPT22 0.00 137.83 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 6120 VISION BENEFTS SEPT22 0.00 236.30 1001 40125 09/07/22 11335 VISION SERVICE PLAN - (C 100 VISION BENEFTS SEPT22 0.00 264.63 TOTAL CHECK 0.00 914.45
1001 40126 09/07/22 10001 WASTE MANAGEMENT CA 6120 PURGE PROPERTY-PD 0.00 2.02 1001 40127 09/07/22 12935 WESTERN BUILDING MATERIA 5000 SUPPLIES WATER 0.00 50.71 1001 40129 09/14/22 12968 ALL VALLEY PRINTING & PR 6030 A/P CHECKS 0.00 355.66 1001 40130 09/14/22 14519 AMAZON CAPITAL SERVICES 6200 SHORT PAID INVOICE 0.00 2.09 1001 40130 09/14/22 14519 AMAZON CAPITAL SERVICES 6025 SHORT PAID INVOICE 0.00 2.09 1001 40130 09/14/22 14519 AMAZON CAPITAL SERVICES 6020 BUSINESS CARDS 0.00 11.42 1001 40130 09/14/22 14519 AMAZON CAPITAL SERVICES 6010 SUPPLIES-EMP APP DINN 0.00 77.62 1001 40130 09/14/22 14519 AMAZON CAPITAL SERVICES 6120 OFFICE SUPPLIES-PD 0.00 351.89 TOTAL CHECK 0.00 445.11
1001 40131 09/14/22 10549 AT&T MOBILITY 6120 INTERSTATE-PD 0.00 936.16 1001 40131 09/14/22 10549 AT&T MOBILITY 6120 INTERSTATE-PD 0.00 948.97 TOTAL CHECK 0.00 1,885.13
1001 40132 09/14/22 14706 BENAVIDES, SUSAN & BROWN 500 UB REFUND 0.00 70.56 1001 40133 09/14/22 14705 BRADBERRY, WAYNE 500 UB REFUND 0.00 76.76 1001 40134 09/14/22 14053 CENTRAL VALLEY GUNS 6120 MAGPUL PMAG 30 0.00 173.47 1001 40135 09/14/22 14131 CENTRAL VALLEY SWEEPING, 2250 STREET SWEEP-AUG 0.00 3,025.00 1001 40136 09/14/22 12654 COMCAST 6120 08/15 COMCAST- PD 0.00 57.46 1001 40136 09/14/22 12654 COMCAST 6120 09/15 COMCAST-PD 0.00 67.46 TOTAL CHECK 0.00 124.92
SUPERION PAGE NUMBER: 6
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40137 09/14/22 14699 COPE, CLAYTON 500 0.00 100.00 1001 40138 09/14/22 10069 COUNCIL OF FRESNO COUNTY 6020 0.00 275.00 1001 40139 09/14/22 14162 DANNY FRAIJO 6400 0.00 500.00 1001 40140 09/14/22 14544 DARIO DOMINGUEZ 6020 0.00 307.73 1001 40141 09/14/22 14702 DAVE'S AUTO SERVICE 5000 0.00 200.00 1001 40142 09/14/22 10084 DEPARTMENT OF JUSTICE 6120 0.00 140.00 1001 40142 09/14/22 10084 DEPARTMENT OF JUSTICE 6120 0.00 162.00 1001 40142 V 09/14/22 10084 DEPARTMENT OF JUSTICE 6120 0.00 -140.00 1001 40142 V 09/14/22 10084 DEPARTMENT OF JUSTICE 6120 0.00 -162.00 TOTAL CHECK 0.00 0.00
1001 40143 09/14/22 14653 DFA-ARREARAGES PROGRAM 500 0.00 15,844.89 1001 40144 09/14/22 13627 FAHRNEY BUICK GMC 6120 0.00 715.25 1001 40145 09/14/22 10113 FOWLER ACE HARDWARE 6120 0.00 5.39 1001 40145 09/14/22 10113 FOWLER ACE HARDWARE 6120 0.00 6.24 1001 40145 09/14/22 10113 FOWLER ACE HARDWARE 6120 0.00 10.38 TOTAL CHECK 0.00 22.01
1001 40146 09/14/22 14245 FOWLER ACE HARDWARE 6200 0.00 560.81 1001 40147 09/14/22 14247 FOWLER ACE HARDWARE 5000 0.00 581.61 1001 40148 09/14/22 10306 FOWLER FLORAL SHOP, THE 6030 0.00 65.39 1001 40149 09/14/22 12132 FRESNO POLICE REGIONAL T 6120 0.00 121.00 1001 40149 09/14/22 12132 FRESNO POLICE REGIONAL T 6120 0.00 606.00 TOTAL CHECK 0.00 727.00
1001 40150 09/14/22 14692 G&H DIESEL SERVICE, INC 6120 0.00 300.00 1001 40151 09/14/22 11626 GARCIA & SANCHEZ SMOG & 5000 0.00 50.00 1001 40151 09/14/22 11626 GARCIA & SANCHEZ SMOG & 6120 0.00 50.00 TOTAL CHECK 0.00 100.00
1001 40152 09/14/22 14708 GRID IRON 6120 0.00 500.00
1001 40152 09/14/22 14708 GRID IRON 6120 0.00 500.00
TOTAL CHECK 0.00 1,000.00
1001 40153 09/14/22 10141 H & H TIRE SERVICES #3, 6120 0.00 20.00 1001 40154 09/14/22 14709 HORIZON UNDERGROUND INC 500 0.00 976.76 1001 40155 09/14/22 14700 KB HOME -SOUTH BAY 500 0.00 17.87 1001 40156 09/14/22 12524 KENT M KAWAGOE, PH. D. 6120

UB REFUND
DUES 22/23
LIVE MUSIC 9/21/22

CHIEF RUDYS LUNCHEON
SVC F350 PICK UP

BAC ANALYSIS-PD

FINGERPRINT APPS-PD

BAC ANALYSIS-PD

FINGERPRINT APPS-PD
BAL ARREAGE PROG#2

DRIVER SIDE WINDOW

KEY SCHLAGE

KEY, SCHLAGE, RING

BOX OF NAILS

STREET SUPPLIES-PW

WATER DEPT SUPPLIES

FUNERAL FLOWERS

TRAINING-BARRETT

TRAINING-SORONDO

C-TRAIN PD
SMOG F350 TRUCK SMOG
CHECK

FTO TRNG-HARO

FTO TRNG-KULOW
FLAT REPAIR #10

HYDRANT REFUND

UB REFUND
PSYCH EVAL - PD 0.00 325.00
SUPERION PAGE NUMBER: 7
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40157 09/14/22 12076 KEY DESIGN LOCKSMITHING 6020 SVC CALL CITY HALL 0.00 85.00 1001 40158 09/14/22 14703 LARRY FLORES BAND 6400 LIVE MUSIC 9/28/22 0.00 500.00 1001 40159 09/14/22 10416 LAW & ASSOCIATES INVESTI 6120 CSO BACKGROUNDS 0.00 1,400.00 1001 40160 09/14/22 14707 MAREZ, JOSEPH 500 UB REFUND 0.00 105.81 1001 40161 09/14/22 10201 METRO UNIFORM & ACCESSOR 6120 STRION LED, PARADE 0.00 214.57 1001 40162 09/14/22 10855 MOORADIAN SERVICE 6120 TRAINING HARO 0.00 73.00 1001 40162 V 09/14/22 10855 MOORADIAN SERVICE 6120 TRAINING HARO 0.00 -73.00 TOTAL CHECK 0.00 0.00
1001 40163 09/14/22 10237 P G & E - SACRAMENTO 6200 1292 MILAR 8/29/22 0.00 3.94 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 6200 363 N TEMPER 8/29/22 0.00 10.59 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 6200 127 S 6TH 8/29/22 0.00 13.60 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 2250 300 MERCED 8/29/22 0.00 30.79 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 2250 MAN/GLDST 8/29/22 0.00 43.31 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 2250 GLDST/MAN SIG 8/28/22 0.00 108.34 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 2250 MERCED/8TH 8/29/22 0.00 159.55 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 2250 700 MERCED #A 8/29/22 0.00 306.10 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 6260 UTILITIES 0.00 555.03 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 6150 122 S 5TH #A 8/29/22 0.00 638.26 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 5000 325 S 5TH 8/29/22 0.00 746.77 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 6200 UTILITIES 0.00 1,429.36 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 6700 UTILITIES 0.00 2,022.42 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 6080 UTILITIES 0.00 3,314.92 1001 40163 09/14/22 10237 P G & E - SACRAMENTO 5000 UTILITIES 0.00 10,583.86 TOTAL CHECK 0.00 19,966.84
1001 40164 09/14/22 10441 PROFORCE LAW ENFORCEMENT 6120 PURCHASE OF 2 TASERS 0.00 189.03 1001 40165 09/14/22 10251 R & R AUTO REPAIR SHOP 6120 OIL CHANGE #20 0.00 79.30 1001 40166 09/14/22 11195 ROBERT V JENSEN INC 5000 FUEL-PW 0.00 231.44 1001 40167 09/14/22 14701 SAKAGUCHI, MARTHA DELEIJ 500 UB REFUND 0.00 100.00 1001 40168 09/14/22 10518 SIGNMAX! 6200 SIGN-STREETS SUPPLY 0.00 157.10 1001 40169 09/14/22 14698 SINGH, BALDIP 500 UB REFUND 0.00 325.73 1001 40170 09/14/22 10085 STATE OF CA DEPARTMENT O 6120 BAC ANALYSIS 0.00 105.00 1001 40171 09/14/22 14145 SUPERION, LLC. 6030 NOV22-OCT22 SVC 0.00 16,161.07 1001 40171 09/14/22 14145 SUPERION, LLC. 5000 NOV22-OCT22 SVC 0.00 16,161.08 TOTAL CHECK 0.00 32,322.15
1001 40172 09/14/22 14704 TROOP 390 2090 4TH OF JULY CLEANUP 0.00 1,000.00 SUPERION PAGE NUMBER: 8
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40173 09/14/22 10325 TULARE COUNTY JAIL INDUS 6020 PLAQUE-ADMIN 0.00 43.10 1001 40173 09/14/22 10325 TULARE COUNTY JAIL INDUS 6120 PLAQUES-PD 0.00 86.20 1001 40173 09/14/22 10325 TULARE COUNTY JAIL INDUS 6200 PLAQUES-PW 0.00 86.20 TOTAL CHECK 0.00 215.50
1001 40174 09/14/22 13543 UNIFIRST CORPORATION 6200 UNIFORMS-PW 0.00 257.34 1001 40175 09/21/22 10026 BCT CONSULTING 6150 CLOUD KEY GEN2PLUS 0.00 283.28 1001 40175 09/21/22 10026 BCT CONSULTING 6150 NETWK SVC 6/1/22 0.00 336.82 1001 40175 09/21/22 10026 BCT CONSULTING 6150 NETWK SVC 4/1/22 0.00 336.82 1001 40175 09/21/22 10026 BCT CONSULTING 6120 NETWK SVC 4/1/22 0.00 336.84 1001 40175 09/21/22 10026 BCT CONSULTING 5000 NETWK SVC 4/1/22 0.00 336.84 1001 40175 09/21/22 10026 BCT CONSULTING 6030 NETWK SVC 4/1/22 0.00 336.84 1001 40175 09/21/22 10026 BCT CONSULTING 6120 NETWK SVC 6/1/22 0.00 336.84 1001 40175 09/21/22 10026 BCT CONSULTING 5000 NETWK SVC 6/1/22 0.00 336.84 1001 40175 09/21/22 10026 BCT CONSULTING 6030 NETWK SVC 6/1/22 0.00 336.84 TOTAL CHECK 0.00 2,977.96
1001 40176 09/21/22 11163 COOK'S COMMUNICATIONS 6120 2-CARS OUTFITTING PD 0.00 5,707.54 1001 40177 09/21/22 14519 AMAZON CAPITAL SERVICES 6010 SUPPLIES EMP APP DIN 0.00 17.96 1001 40178 09/21/22 10026 BCT CONSULTING 6150 CHARGER-PLAN-DESKTOP 0.00 60.84 1001 40178 09/21/22 10026 BCT CONSULTING 5000 NETWK SVC 8/1/22 0.00 370.02 1001 40178 09/21/22 10026 BCT CONSULTING 6030 NETWK SVC 8/1/22 0.00 370.04 1001 40178 09/21/22 10026 BCT CONSULTING 6150 NETWK SVC 8/1/22 0.00 370.04 1001 40178 09/21/22 10026 BCT CONSULTING 6120 NETWK SVC 8/1/22 0.00 370.04 1001 40178 09/21/22 10026 BCT CONSULTING 6030 VOIP SVC 9/20/22 0.00 375.00 1001 40178 09/21/22 10026 BCT CONSULTING 6150 VOIP SVC 9/20/22 0.00 375.00 1001 40178 09/21/22 10026 BCT CONSULTING 6120 VOIP SVC 9/20/22 0.00 375.00 1001 40178 09/21/22 10026 BCT CONSULTING 5000 VOIP SVC 9/20/22 0.00 375.00 1001 40178 09/21/22 10026 BCT CONSULTING 6120 NOTEBOOK PD DSKTP 0.00 941.41 TOTAL CHECK 0.00 3,982.39
1001 40179 09/21/22 14712 BOUCIEGUES, DOLORES & LU 500 UB REFUND 0.00 89.93 1001 40180 09/21/22 12654 COMCAST 6120 COMCAST BUSINESS 0.00 2.18 1001 40181 09/21/22 14429 CORE & MAIN 5000 SUPPLIES WATER 0.00 493.94 1001 40182 09/21/22 10124 COUNTY OF FRESNO 6120 DISPATCH SVC SEPT22 0.00 8,740.82 1001 40183 09/21/22 10074 CSJVRMA 8500 WC 22-23 2ND QTR 0.00 90.41 1001 40183 09/21/22 10074 CSJVRMA 6400 WC 22-23 2ND QTR 0.00 258.36 1001 40183 09/21/22 10074 CSJVRMA 6700 WC 22-23 2ND QTR 0.00 258.36 1001 40183 09/21/22 10074 CSJVRMA 6025 WC 22-23 2ND QTR 0.00 337.18 1001 40183 09/21/22 10074 CSJVRMA 6150 WC 22-23 2ND QTR 0.00 420.11 1001 40183 09/21/22 10074 CSJVRMA 6030 WC 22-23 2ND QTR 0.00 643.09 1001 40183 09/21/22 10074 CSJVRMA 6160 WC 22-23 2ND QTR 0.00 753.71 1001 40183 09/21/22 10074 CSJVRMA 6020 WC 22-23 2ND QTR 0.00 1,087.79 1001 40183 09/21/22 10074 CSJVRMA 6260 WC 22-23 2ND QTR 0.00 1,717.96 1001 40183 09/21/22 10074 CSJVRMA 6130 WC 22-23 2ND QTR 0.00 3,168.10 SUPERION PAGE NUMBER: 9
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40183 09/21/22 10074 CSJVRMA 6200 WC 22-23 2ND QTR 0.00 3,396.67 1001 40183 09/21/22 10074 CSJVRMA 5000 WC 22-23 2ND QTR 0.00 6,680.54 1001 40183 09/21/22 10074 CSJVRMA 5000 LIAB 22-23 2ND QTR 0.00 10,104.27 1001 40183 09/21/22 10074 CSJVRMA 6080 LIAB 22-23 2ND QTR 0.00 20,514.73 1001 40183 09/21/22 10074 CSJVRMA 6120 WC 22-23 2ND QTR 0.00 27,451.73 TOTAL CHECK 0.00 76,883.01
1001 40184 09/21/22 14122 DTA 5000 WTR RATE STUDY 8/22 0.00 1,103.39 1001 40185 09/21/22 14718 EXPO PARTY 6400 25 SESQUIC CHAIRS 0.00 100.00 1001 40186 09/21/22 14249 FOWLER ACE HARDWARE 6260 PARKS SUPPLIES 0.00 222.59 1001 40187 09/21/22 14716 FRESNO CHAMBER OF COMMER 6010 ST OF COUNTY MTG 0.00 500.00 1001 40188 09/21/22 10854 FRESNO CITY COLLEGE 6120 TRAINING-HARO 0.00 73.00 1001 40189 09/21/22 11626 GARCIA & SANCHEZ SMOG & 6120 SMOG CHECK #15 0.00 50.00 1001 40190 09/21/22 14719 GLOBAL RUSH PRINTING 6400 SESQUIC/POLE BANNER 0.00 3,888.00 1001 40191 09/21/22 11018 HOME DEPOT CREDIT SERVIC 6260 SUPPLIES PARKS 0.00 12.36 1001 40191 09/21/22 11018 HOME DEPOT CREDIT SERVIC 6200 SUPPLIES STREET 0.00 18.54 1001 40191 09/21/22 11018 HOME DEPOT CREDIT SERVIC 6260 SUPPLIES PARKS 0.00 20.55 1001 40191 09/21/22 11018 HOME DEPOT CREDIT SERVIC 6020 SUPPLIES CITY HALL 0.00 318.69 TOTAL CHECK 0.00 370.14
1001 40192 09/21/22 14711 INOUYE, KEITH S 500 UB REFUND 0.00 91.48 1001 40193 09/21/22 14715 ISIS GARCIA 500 UB REFUND 0.00 309.24 1001 40194 09/21/22 14713 KEENER, JORDAN 500 UB REFUND 0.00 56.57 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG22 0.00 44.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG22 0.00 44.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG22 0.00 66.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG22 0.00 286.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG22 0.00 484.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICES AUG22 0.00 682.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG22 0.00 704.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG 22 0.00 1,375.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG22 0.00 2,288.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG22 0.00 2,838.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SERVICE AUG22 0.00 6,556.00 1001 40195 09/21/22 10194 LOZANO SMITH 6060 LEGAL SVC AUG 22 0.00 9,647.11 TOTAL CHECK 0.00 25,014.11
1001 40196 09/21/22 10237 P G & E - SACRAMENTO 6200 WALTER/FRESNO 9/15/22 0.00 13.26 1001 40196 09/21/22 10237 P G & E - SACRAMENTO 6200 TRACT 5834 09/15/22 0.00 44.58 1001 40196 09/21/22 10237 P G & E - SACRAMENTO 6200 TRACT 5212 9/15/22 0.00 94.16 1001 40196 09/21/22 10237 P G & E - SACRAMENTO 6200 T5088 9/15/22 0.00 146.92 1001 40196 09/21/22 10237 P G & E - SACRAMENTO 6200 TRACT 5198 9/15/22 0.00 153.54 SUPERION PAGE NUMBER: 10
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT TOTAL CHECK 0.00 452.46
1001 40197 09/21/22 10249 QUILL 6030 0.00 -76.66
1001 40197 09/21/22 10249 QUILL 6030 0.00 -61.02
1001 40197 09/21/22 10249 QUILL 6010 0.00 -21.02
1001 40197 09/21/22 10249 QUILL 6080 0.00 -13.07
1001 40197 09/21/22 10249 QUILL 6020 0.00 14.16
1001 40197 09/21/22 10249 QUILL 6020 0.00 21.01
1001 40197 09/21/22 10249 QUILL 6200 0.00 31.36
1001 40197 09/21/22 10249 QUILL 5000 0.00 40.31
1001 40197 09/21/22 10249 QUILL 6010 0.00 67.55
1001 40197 09/21/22 10249 QUILL 6030 0.00 89.33
TOTAL CHECK 0.00 91.95
1001 40198 09/21/22 14418 R&S ERECTION TRI-COUNTY, 6130 0.00 445.00 1001 40199 09/21/22 14072 ROBINA WRIGHT ARCHITECT 6160 0.00 44.25 1001 40199 09/21/22 14072 ROBINA WRIGHT ARCHITECT 6160 0.00 82.47 1001 40199 09/21/22 14072 ROBINA WRIGHT ARCHITECT 6160 0.00 82.47 1001 40199 09/21/22 14072 ROBINA WRIGHT ARCHITECT 6160 0.00 300.00 1001 40199 09/21/22 14072 ROBINA WRIGHT ARCHITECT 6160 0.00 950.00 TOTAL CHECK 0.00 1,459.19
1001 40200 09/21/22 14444 ROSENBAUER SOUTH DAKOTA 2000 0.00 6,897.00 1001 40200 09/21/22 14444 ROSENBAUER SOUTH DAKOTA 7300 0.00 6,897.07 TOTAL CHECK 0.00 13,794.07
1001 40201 09/21/22 14358 SPARKLETTS 6120 0.00 119.69
1001 40201 09/21/22 14358 SPARKLETTS 6020 0.00 193.10
TOTAL CHECK 0.00 312.79
1001 40202 09/21/22 10085 STATE OF CA DEPARTMENT O 6120 0.00 140.00 1001 40202 09/21/22 10085 STATE OF CA DEPARTMENT O 6120 0.00 162.00 TOTAL CHECK 0.00 302.00
1001 40203 09/21/22 10763 SUNBELT RENTALS 6260 0.00 2,666.40 1001 40204 09/21/22 14714 TOVAR, ASHLEY 500 0.00 19.39
1001 40205 09/21/22 13543 UNIFIRST CORPORATION 6700 0.00 54.56 1001 40205 09/21/22 13543 UNIFIRST CORPORATION 6700 0.00 54.56 1001 40205 09/21/22 13543 UNIFIRST CORPORATION 6020 0.00 68.20 TOTAL CHECK 0.00 177.32
1001 40206 09/21/22 10725 VERIZON WIRELESS 6120 0.00 1,266.53 1001 40207 09/21/22 14259 VISUAL EDGE IT INC DBA I 6150 0.00 282.63 1001 40207 09/21/22 14259 VISUAL EDGE IT INC DBA I 6020 0.00 282.63 1001 40207 09/21/22 14259 VISUAL EDGE IT INC DBA I 6160 0.00 282.63 1001 40207 09/21/22 14259 VISUAL EDGE IT INC DBA I 5000

CR APPLY SUPPLIES

CR APPLY SUPPLIES

CR APPLY SUPPLIES

CR APPLY SUPPLIES

OFFICE SUPP-ADMIN

OFFICE SUPP-ADMIN

SUPPLIES PW

OFFICE SUPP-WTR

OFFICE SUPP-CC

OFFICE SUPP-FINANCE

SVC FIRE DEPT
PC BP22-0202
PC BP22-0213
PC BP22-0139
PC BP22-0123
PC BP21-0445
TYPE 6 CHANGE ORDER
TYPE 6 CHANGE ORDER
WATER SVC PD AUG22
WATER SVC ADMIN AUG22

BAC ANALYSIS-PD

FINGERPRINT APPS-PD

BOBCAT/CUTTER RENTAL

UB REFUND

JANITORIAL/SENIOR CEN

JANITORIAL SN CTR

MATS/MOPS ADMN
CELL JUL-AUG22
COPIER SVC 09/20/22
COPIER SVC 09/20/22
COPIER SVC 09/20/22
COPIER SVC 09/20/22 0.00 282.63
TOTAL CHECK 0.00 1,130.52
SUPERION PAGE NUMBER: 11
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40208 09/21/22 14710 VIVIAN, SANDRA 500 UB REFUND 0.00 58.17 1001 40209 09/21/22 14717 YELLOW DOG GRAPHICS 6400 SESQUIC/BANNER 0.00 723.78 1001 40211 09/22/22 14720 ALLEN WOODWARD 6010 MUSIC EMP APP DINNER 0.00 350.00 1001 40212 09/27/22 10007 ALERT-O-LITE, INC 6200 SUPPLIES-PARKS 0.00 197.73 1001 40213 09/27/22 14519 AMAZON CAPITAL SERVICES 6200 WATER PUMP 0.00 652.76 1001 40214 09/27/22 12489 BATTERY SYSTEMS INC 5000 BATTERY-F150WTR 0.00 150.68 1001 40215 09/27/22 10026 BCT CONSULTING 6120 1 MONITOR PD 0.00 296.93 1001 40215 09/27/22 10026 BCT CONSULTING 5000 1 MONITOR PW 0.00 296.93 1001 40215 09/27/22 10026 BCT CONSULTING 6120 1 LAPTOP PD 0.00 1,016.58 TOTAL CHECK 0.00 1,610.44
1001 40216 09/27/22 11291 THE BUSINESS JOURNAL 6150 PUB NOT-SETBACK 0.00 137.50 1001 40216 09/27/22 11291 THE BUSINESS JOURNAL 6150 PUB NOT-OPEN SP 0.00 137.50 1001 40216 09/27/22 11291 THE BUSINESS JOURNAL 6150 PUB NOT-LANDSC 0.00 302.50 TOTAL CHECK 0.00 577.50
1001 40217 09/27/22 14122 DTA 5000 WTR STUDY 6/30/22 0.00 925.51 1001 40217 09/27/22 14122 DTA 5000 WTR STUDY 6/30/22 0.00 2,003.56 TOTAL CHECK 0.00 2,929.07
1001 40218 09/27/22 14456 DTG PRINTER PARTS 6200 PRINTED SHIRTS 0.00 686.39 1001 40218 09/27/22 14456 DTG PRINTER PARTS 6130 HATS 5/2/22 0.00 980.55 TOTAL CHECK 0.00 1,666.94
1001 40219 09/27/22 10108 FIVE CITIES EDA - EDC 6020 5 CITY EDA OCT-DEC22 0.00 778.59 1001 40220 09/27/22 10114 FOWLER BUTANE SERVICES 6200 PROPANE 0.00 16.29 1001 40221 09/27/22 10141 H & H TIRE SERVICES #3, 6260 TIRE REPAIR-F150 0.00 108.72 1001 40221 09/27/22 10141 H & H TIRE SERVICES #3, 6260 TIRES-PARKS 0.00 549.86 TOTAL CHECK 0.00 658.58
1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6130 HEALTH BENEFITS OCT22 0.00 384.45 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6400 HEALTH BENEFITS OCT22 0.00 768.90 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6700 HEALTH BENEFITS OCT22 0.00 768.90 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6025 HEALTH BENEFITS OCT22 0.00 797.72 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6160 HEALTH BENEFITS OCT22 0.00 1,127.10 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6030 HEALTH BENEFITS OCT22 0.00 1,269.81 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6020 HEALTH BENEFITS OCT22 0.00 1,445.16 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6150 HEALTH BENEFITS OCT22 0.00 1,753.23 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 100 HEALTH BENEFITS OCT22 0.00 2,351.40 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6260 HEALTH BENEFITS OCT22 0.00 2,388.10 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6200 HEALTH BENEFITS OCT22 0.00 4,334.16 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 5000 HEALTH BENEFITS OCT22 0.00 7,087.97 1001 40222 09/27/22 13496 KEENAN & ASSOCIATES 6120 HEALTH BENEFITS OCT22 0.00 10,464.20 TOTAL CHECK 0.00 34,941.10
SUPERION PAGE NUMBER: 12
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40223 09/27/22 10203 MID VALLEY PACKAGING & S 6260 JANITORIAL-PARK 0.00 455.40 1001 40224 09/27/22 14722 NATIONAL AUTO FLEET GROU 6120 DODGE DURANGO 22 0.00 44,587.95 1001 40225 09/27/22 14721 OMNI UNDERGROUND INC 5000 WATER SVC REPAIR 0.00 4,000.00 1001 40226 09/27/22 10237 P G & E - SACRAMENTO 6200 692 HILL AVE 9/21/22 0.00 14.32 1001 40226 09/27/22 10237 P G & E - SACRAMENTO 6200 3079 E MANN 9/21/22 0.00 86.87 1001 40226 09/27/22 10237 P G & E - SACRAMENTO 6200 630 W FRESNO 9/21/22 0.00 223.52 1001 40226 09/27/22 10237 P G & E - SACRAMENTO 6200 UTILITIES 0.00 4,897.56 TOTAL CHECK 0.00 5,222.27
1001 40227 09/27/22 10251 R & R AUTO REPAIR SHOP 6120 OIL CHANGE #75 0.00 79.30 1001 40228 09/27/22 10518 SIGNMAX! 6200 TRAFFCIC SIGN 0.00 147.90 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 8500 DENTAL BENEFITS OCT22 0.00 6.56 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6400 DENTAL BENEFITS OCT22 0.00 33.18 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6700 DENTAL BENEFITS OCT22 0.00 33.18 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6025 DENTAL BENEFITS OCT22 0.00 36.50 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6030 DENTAL BENEFITS OCT22 0.00 63.09 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6150 DENTAL BENEFITS OCT22 0.00 86.25 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6020 DENTAL BENEFITS OCT22 0.00 143.98 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6160 DENTAL BENEFITS OCT22 0.00 185.79 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6260 DENTAL BENEFITS OCT22 0.00 199.08 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 5000 DENTAL BENEFITS OCT22 0.00 280.66 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6200 DENTAL BENEFITS OCT22 0.00 301.92 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 6120 DENTAL BENEFITS OCT22 0.00 910.14 1001 40229 09/27/22 13647 SUN LIFE FINANCIAL 100 DENTAL BENEFITS OCT22 0.00 1,387.10 TOTAL CHECK 0.00 3,667.43
1001 40230 09/27/22 10763 SUNBELT RENTALS 6200 VEHICLE MAIN-PW 0.00 207.39 1001 40231 09/27/22 14007 TIRE HUB 6260 TIRES-PARKS 0.00 272.10 1001 40232 09/27/22 13543 UNIFIRST CORPORATION 6020 MATS/MOPS ADMIN 0.00 68.20 1001 40232 09/27/22 13543 UNIFIRST CORPORATION 6130 MATS/MOPTS FIRE 0.00 69.09 1001 40232 09/27/22 13543 UNIFIRST CORPORATION 6200 UNIFORMS-PW 0.00 237.35 1001 40232 09/27/22 13543 UNIFIRST CORPORATION 6200 UNIFORMS-PW 0.00 237.35 TOTAL CHECK 0.00 611.99
1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 8500 VISION BENEFITS OCT22 0.00 1.77 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6025 VISION BENEFITS OCT22 0.00 4.93 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6400 VISION BENEFITS OCT22 0.00 9.85 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6700 VISION BENEFITS OCT22 0.00 9.85 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6150 VISION BENEFITS OCT22 0.00 12.80 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6030 VISION BENEFITS OCT22 0.00 22.84 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6160 VISION BENEFITS OCT22 0.00 34.46 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6020 VISION BENEFITS OCT22 0.00 44.30 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6260 VISION BENEFITS OCT22 0.00 49.23 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 5000 VISION BENEFITS OCT22 0.00 85.66 SUPERION PAGE NUMBER: 13
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6200 VISION BENEFITS OCT22 0.00 137.83 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 6120 VISION BENEFITS OCT22 0.00 236.31 1001 40233 09/27/22 11335 VISION SERVICE PLAN - (C 100 VISION BENEFITS OCT22 0.00 304.96 TOTAL CHECK 0.00 954.79
1001 40234 09/27/22 14290 XEROX FINANCIAL SERVICES 6150 LEASE 08/25-0924 0.00 120.03 1001 40234 09/27/22 14290 XEROX FINANCIAL SERVICES 6160 LEASE 08/25-0924 0.00 120.03 1001 40234 09/27/22 14290 XEROX FINANCIAL SERVICES 6020 LEASE 08/25-0924 0.00 120.03 1001 40234 09/27/22 14290 XEROX FINANCIAL SERVICES 6120 LEASE 08/25-0924 0.00 120.03 1001 40234 09/27/22 14290 XEROX FINANCIAL SERVICES 6200 LEASE 08/25-0924 0.00 120.04 TOTAL CHECK 0.00 600.16
TOTAL CASH ACCOUNT 0.00 474,102.41
TOTAL FUND 0.00 474,102.41
SUPERION PAGE NUMBER: 14
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 212 - ARPA FUNDING

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40128 09/07/22 14131 CENTRAL VALLEY SWEEPING, 2120 WTR LEAK REPAIR 0.00 600.00 1001 40210 09/21/22 14433 PRICE PAIGE & COMPANY 2120 AUDIT 20-21 0.00 498.00 1001 40210 09/21/22 14433 PRICE PAIGE & COMPANY 2120 AUDIT 21-22 0.00 4,932.00 TOTAL CHECK 0.00 5,430.00
TOTAL CASH ACCOUNT 0.00 6,030.00
TOTAL FUND 0.00 6,030.00
SUPERION PAGE NUMBER: 15
DATE: 09/28/2022 CITY OF FOWLER ACCTPA21
TIME: 16:38:15 CHECK REGISTER - DISBURSEMENT FUND
SELECTION CRITERIA: transact.check_no between '40066' and '40235' ACCOUNTING PERIOD: 3/23
FUND - 900 - PUBLIC FINANCING AUTH

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT -----DESCRIPTION------ SALES TAX AMOUNT 1001 40235 09/27/22 10214 NBS 9000 QTRLY OCT22-DEC22 0.00 665.00 TOTAL CASH ACCOUNT 0.00 665.00
TOTAL FUND 0.00 665.00
TOTAL REPORT 0.00 480,797.41

MINUTES OF THE FOWLER CITY COUNCIL MEETING

SPECIAL MEETING
Tuesday, September 20, 2022
Mayor Pro-Tem Rodriquez called the meeting to order at 6:02 p.m.

Councilmembers Present: Rodriquez, Kazarian, Mejia, Parra City Staff Present: City Manager Tucker, City Attorney Cross, Community Development Director Gaffery, Finance Director Moreno, Deputy City Clerk Vasquez

3. CLOSED SESSION
No reportable action was taken on any of the two items.

4. ADJOURNMENT
Having no further business, the meeting adjourned at 6:58 p.m. 6-B
1 MINUTES OF THE FOWLER CITY COUNCIL MEETING
Tuesday, September 20, 2022
Mayor Pro-Tem Rodriquez called the meeting to order at 7:00 p.m.

Councilmembers Present: Rodriquez, Kazarian, Mejia, Parra City Staff Present: City Manager Tucker, City Attorney Cross, Police Chief Reid, Public Works Director Dominguez, Recreation Supervisor Hernandez, Community Development Director Gaffery, City Planner Marple, Finance Director Moreno, City Engineer Peters, Deputy City Clerk Vasquez

5. PUBLIC COMMENT
No members of the public spoke.

6. CONSENT CALENDAR
Councilmember Parra made a motion to approve the consent calendar, seconded by Councilmember Mejia. The motion carried by roll call vote: Ayes: Parra, Mejia, Kazarian, Rodriquez
After consent calendar was approved unanimously, Councilmember Kazarian registered a no vote for item 6-H.

7. CONTESTED CONSENT CALENDAR
N/A

8. GENERAL ADMINISTRATION
8-A. Finance
i. Actions pertaining to the acceptance of State of California funds allocated pursuant to AB 178:
1) APPROVE Resolution No. 2594 accepting $5 million in State funds to the City of Fowler and appropriating $4 million for Police Department Headquarters & Senior Center construction and $1 million for repairs, improvements, and operations of the Fowler Improvement Association’s 314 North 5th Street Clubhouse 2) APPROVE Resolution No. 2595 amending the 2022-2023 Adopted Budget in the amount of $5,000,000
6-C
2 3) APPROVE a subrecipient agreement between the City of Fowler and the Fowler Improvement Association in the amount of $1 million
Councilmember Parra made a motion to APPROVE Resolution No. 2594 accepting $5 million in State funds to the City of Fowler and appropriating $4 million for Police Department Headquarters & Senior Center construction and $1 million for repairs, improvements, and operations of the Fowler Improvement
Association’s 314 North 5th Street Clubhouse; APPROVE
Resolution No. 2595 amending the 2022-2023 Adopted Budget in the amount of $5,000,000; APPROVE a subrecipient agreement between the City of Fowler and the Fowler Improvement
Association in the amount of $1 million, seconded by
Councilmember Mejia. The motion carried by roll call vote: Ayes:

Parra, Kazarian, Mejia, Rodriquez
ii. Actions Pertaining to Measure N:
1) APPROVE a Measure N spending plan
Councilmember Parra made a motion to APPROVE a Measure N spending plan, seconded by Councilmember Mejia. The motion carried by roll call vote: Ayes: Parra, Mejia, Kazarian, Rodriquez 2) APPROVE a revised Capital Improvement Plan consistent with the Measure N spending plan
No action. This item will be brought back at the October 4 Council Meeting.
8-B. Planning
i. Actions pertaining to front yard landscaping standards in residential zones.
1) ADOPT a Categorical Exemption pursuant to California Environmental Quality Act (CEQA) Guidelines Section 15304, subdivision (b)
2) INTRODUCTION of Ordinance No. 2022-08, amending Articles 202, 715, and 21, Section 12, Chapter 5, of Title 9 of the Fowler Municipal Code, regarding the City’s landscaping standards Councilmember Kazarian made a motion to ADOPT a Categorical Exemption pursuant to California Environmental Quality Act (CEQA) Guidelines Section 15304, subdivision (b);
3 INTRODUCTION of Ordinance No. 2022-08, amending Articles 202, 715, and 21, Section 12, Chapter 5, of Title 9 of the Fowler Municipal Code, regarding the City’s landscaping standards, seconded by Councilmember Mejia. The motion carried by roll call vote: Ayes: Kazarian, Mejia, Parra, Rodriquez
8-C. Police
i. Actions pertaining to Position Authorization Resolution No. 2596 1) APPROVE the conversion of two Police Officer positions to two Police Corporal positions
2) APPROVE the conversion of one Police Officer position to one Police Sergeant position
Councilmember Mejia made a motion to APPROVE the
conversion of two Police Officer positions to two Police Corporal positions; APPROVE the conversion of one Police Officer position to one Police Sergeant position, seconded by Councilmember Parra. The motion carried by roll call vote: Ayes: Mejia, Parra, Kazarian, Rodriquez
8-D. Public Works
i. Workshop pertaining to Fire Station Phase 2 alternatives Alternative 1 was selected.
ii. APPROVE Amendment No. 1 to 2014 Golden State Boulevard Cooperative Agreement
Councilmember Parra made a motion to APPROVE Amendment No. 1 to 2014 Golden State Boulevard Cooperative Agreement, seconded by Councilmember Mejia. The motion carried by roll call vote: Ayes: Parra, Mejia, Kazarian, Rodriquez
iii. APPROVE Resolution No. 2597, a resolution to annex the Tracts into the City’s LSDMFD No. 1, if the tabulation of the assessment ballots does not result in a majority protest
The public hearing opened at 8:09 p.m. Various members of the public spoke.

Public hearing closed at 8:26 p.m. The City Clerk announced the ballot count for Tracts 5952, 6188, and 6274.

Councilmember Mejia made a motion to APPROVE Resolution No. 2597, a resolution to annex the Tracts 5952, 6188, and 6274 into the City’s 4 LSDMFD No. 1, seconded by Councilmember Kazarian. The motion carried by roll call vote: Ayes: Mejia, Kazarian, Parra, Rodriquez iv. APPROVE Resolution No. 2598 adopting revised Standard Pan M-12A and M12B pertaining to ADA design standards for trash enclosures Councilmember Kazarian made a motion to APPROVE Resolution No. 2598 adopting revised Standard Pan M-12A and M12B pertaining to ADA design standards for trash enclosures, seconded by Councilmember Mejia. The motion carried by roll call vote: Ayes: Kazarian, Mejia, Parra, Rodriquez

9. CITY ATTORNEY
9-A Discuss and Provide Direction on Fire Academy Grant/Reimbursement Program Staff received direction from Council and will bring a resolution forward at the October 18 Council Meeting.

10. STAFF COMMUNICATIONS (CITY MANAGER)
• Updates were provided by City Manager Tucker, Fresno County Fire Chief Hail, Chief Reid, Public Works Director Dominguez, Community Development Director Gaffery, and Deputy City Clerk Vasquez.

11. COUNCILMEMBER REPORTS AND COMMENTS
• Updates were provided by Councilmember Kazarian, Councilmember Parra, Councilmember Mejia, and Mayor Pro-Tem Rodriquez.

12. ADJOURNMENT
Having no further business, the meeting adjourned at 9:28 p.m.

CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 6-D

REPORT TO THE CITY COUNCIL
October 4, 2022
FROM: SCOTT CROSS, City Attorney

SUBJECT
APPROVE Resolution No. 2599, A Resolution of the City Council of the City of Fowler Authorizing Remote Teleconferencing for City Council Meetings and Commission Meetings During Declared State of Emergency in Accordance with Government Code Section 54953 (AB 361)

RECOMMENDATION
The City Council approved Resolution No. 2592 on September 20, 2022, to allow City Council members to attend City Council meetings via remote teleconferencing pursuant to AB 361. The Resolution also authorized the City’s other commissions to meet remotely for as long as the City Council authorizes.

Resolution No. 2599 must be approved if the City Council desires to continue with remote teleconferencing for City Council and various City commission meetings as authorized by Government Code Section 54953 as amended by AB 361.

BACKGROUND
AB 361 amended the Ralph M. Brown Act last year to allow legislative bodies the option of continuing to conduct meetings via remote teleconference or virtually without complying with the typical Brown Act requirements necessary for legislative body members to attend meetings remotely. One of the requirements for being allowed to use the remote teleconferencing authorized under AB 361 is that the legislative body must make certain findings every 30 days to continue conducting meetings at which legislative body members may attend remotely without complying with the typical pre-AB 361 Brown Act requirements for remote attendance at city council meetings.

This resolution with the required findings must be approved to continue with remote teleconferencing for City Council and various City commission meetings as authorized by Government Code Section 54953 as amended by AB 361. If approved, a continuing resolution will be brought forward at future APPROVE Resolution No. 2599
October 4, 2022

City Council meetings (at least every 30 days) for the Council to consider the required findings to continue authorized remote teleconferencing.

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.

FISCAL IMPACT
No fiscal impact is anticipated whether this Resolution is approved or not.

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

Attachments:
- Resolution No. 2599
1 RESOLUTION NO. 2599

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
WHEREAS, on March 4, 2020, the Governor of California declared a state of emergency in the State as a result of the COVID-19 pandemic; and
WHEREAS, pursuant to Resolution 2461, approved by the Fowler City Council on March 17, 2020, the City Council declared a local emergency as a result of the threatened spread of COVID-19 in the City, surrounding areas, and the state; and WHEREAS, on March 17, 2020, with the issuance of Executive Order N-29-20, the Governor suspended certain provisions of the Ralph M. Brown Act in order to allow local legislative bodies to conduct meetings telephonically or by other remote means; and WHEREAS, on June 11, 2021, the Governor issued Executive Order N-08-21, which placed an end date of September 30, 2021, for agencies to meet remotely; and WHEREAS, AB 361 was enacted on September 16, 2021, enacting certain changes to the Brown Act for teleconferencing and remote participation at public meetings as set forth in Government Code Section 54953; and
WHEREAS, the City Council approved Resolution No. 2522 on October 19, 2021, authorizing teleconferencing and remote attendance at City Council meetings and other City commission meetings in accordance with Government Code Section 54953 as amended by AB 361, and subsequently approved a series of resolutions in accordance with Government Code Section 54953(e)(3) to continue with remote attendance at meetings; and WHEREAS, thirty days elapsed between the August 16, 2022, and September 20, 2022, City Council meetings, and the original authorization for remote meetings expired; and WHEREAS, the City Council approved Resolution No. 2592 on September 20, 2022, to re-authorize the use of remote attendance at meetings, and the City Council desires to continue authorizing remote attendance at meetings as authorized by Government Code Section 54953 as amended by AB 361; and
WHEREAS, neither the state of emergency proclaimed by the Governor on March 4, 2020, nor the state of emergency declared by the Fowler City Council on March 17, 2020, has been rescinded and the state of emergency remains in effect; and WHEREAS, Government Code Section 54953, as amended by AB 361, requires the City Council to make certain findings every thirty (30) days after approving Resolution No. 2592 in order to continue with remote teleconferencing.
2 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF FOWLER RESOLVES AS FOLLOWS:

1. The City Council has reconsidered the circumstances of the COVID-19 state of emergency and finds that the following circumstances exist:

A. The state of emergency continues to directly impact the ability of members of the public, City Council members, and members of other City commissions to meet safely in person; and

2. This Resolution shall be effective immediately and a similar resolution shall be a standing item on City Council meeting agendas each month to reconsider the circumstances of the COVID-19 state of emergency and determine whether the state of emergency continues to directly impact the ability of members of the public, City Council members, and members of other City commissions to meet safely in person, or whether state or local officials continue to impose or recommend measures to promote social distancing, until the necessary findings required for continuing remote teleconferencing are no longer approved by the City Council.

The foregoing resolution of the City Council of the City of Fowler was duly and regularly introduced and approved at a regular meeting of the City Council on October 4, 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:
___________________________
Mark Rodriquez, Mayor Pro Tem
ATTEST:
_____________________________
Angela Vasquez, Deputy City Clerk

CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 6-E

REPORT TO THE CITY COUNCIL
October 4, 2022
FROM MARGARITA MORENO, Finance Director

SUBJECT
APPROVE disposal of various outdated and expired items within the Fire Department.

RECOMMENDATION
Approve disposal of the identified surplus equipment in Exhibit A.

BACKGROUND
City staff has worked closely with a strike team from Fresno County Fire Department to inventory fire equipment at the Fire Station for auditing purposes. During this process, staff identified equipment that was past its useful shelf life per National Fire Protection Association (NFPA) & States and Federal OSHA standards.

To protect the City, it is recommended that the items on Exhibit A are properly disposed. Fresno County Fire has agreed to assist the City with proper disposal of this equipment.

During the process staff identified other equipment that can still be utilized for future fire protection. This equipment will be properly winterized & stored until it is needed.

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.

APPROVE disposal of various outdated and expired items
October 4, 2022

FISCAL IMPACT
There is no fiscal impact as this action does not include the appropriation or expenditure of funds, and the surplus items have no value.

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

Attachments
- Exhibit A: Surplus List
Exhibit A
City of Fowler Surplus list
Fire Expired No Value List
7 Fire Boots various sizes
6 Fire Helmets
9 Yellow Jacket various sizes (turnouts)
27 Gloves (various structure and wildland sizes)
7 Shrouds (attachment to proctect neck & face from heat and elements for helmet) 1 Vest (traffic vest)
6 Structure pants (turnouts)
3 Fire Shelter Holder (Foil blankets-vegetation ensembles) 1 Yellow jacket (vegetation fire)
1 Fire boots 10.5 M (Haix-Wildland station boot)
1 Fire boots 11 M (Haix-Fire structure boot)

CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 6-F

REPORT TO THE CITY COUNCIL
October 4, 2022
FROM MARGARITA MORENO, Finance Director

SUBJECT
ACCEPT Donation to the City for Employee Appreciation Dinner.

RECOMMENDATION
Staff recommend the City Council accept donation from local company.

BACKGROUND
Per Resolution 1881, donations to the City of $500 or more shall be approved by the City Manager, and then presented to the City Council for acceptance.

A donation was received for the Employee Appreciation Dinner by MAXCO on September 21, 2022, in the amount of $500.00.

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.

FISCAL IMPACT
Donation revenue enhances the City’s ability to provide programs and services.

Acceptance of Donations to the City
October 4, 2022

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

Attachments
- None

CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 6-G

REPORT TO THE CITY COUNCIL
October 4, 2022
FROM MARGARITA MORENO, Finance Director

SUBJECT
APPROVE a revised Capital Improvement Plan

RECOMMENDATION
Staff recommend the City Council approve the revised Capital Improvement Plan.

BACKGROUND
At the September 20th City Council meeting, Council requested staff to clarify items on the Capital Improvement Plan (CIP). The CIP is a tool for medium-term fiscal forecasting of major expenditures across multiple fund sources. The CIP estimates for the police headquarters and senior center are forecasted to use the following fund sources:
• Measure N $3,000,000 FY 2023/2024
• Measure N $3,000,000 FY 2024/2025
• Impact fees $2,000,000 FY 2023/2024
• Impact fees $2,000,000 FY 2024/2025
• State of California Funding $4,000,000 FY 2023/2024
The CIP was adopted on June 7, 2022 as a part of the Fiscal Year 2022-23 annual budget. A revision in the CIP is necessary for consistency with the Measure N spending plan, which was approved by Council on September 20, 2022.

Capital Improvement Plan
October 4, 2022

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.

FISCAL IMPACT
There is no fiscal impact as this action does not include the appropriation or expenditure of funds.

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

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

CITY OF FOWLER

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

CITY OF FOWLER

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

CITY OF FOWLER

CAPITAL IMPROVEMENT PLAN
** All costs are estimated and will be fully vetted during the formal procurement process ** General Fund Enterprise & Other Funds
City Facilities and Merced Street LED Project $167,000 Water Fund Lighting project near Library $50,000 TBDSolar Project Procurement Process Data Analysis $20,000 Water Fund Fire Building Solar Project $12,000 $12,000 $12,000 $12,000 Fire Impact Community/Job Training Center $2,500,000 $2,500,000 EDA Grant PD HQ / Senior Center Construction $3,000,000 $3,000,000 Measure N $2,000,000 $2,000,000 AB 1600 PD/Parks/Gen
AB178 State of CA Allocation $4,000,000 State of California‐Arambula City Hall ADA Front Counter $11,548 Water Fund
City Hall Access Control $25,000 *ARPA FUNDS
Administration & Information Technology
Accounting Software Replacement $40,000 $40,000 $40,000 50% GF $40,000 $40,000 $40,000 50% Water
IT Capital Renewal $10,000 $10,000Agenda Tracking Software $10,000 *ARPA FUNDS Website Rebuild $10,000 *ARPA FUNDS
Computer Replacement Fund $25,823 $25,823 $25,823City‐Wide Exterior Cameras $75,000 COPS $75,000 Measure N
$10,000 VSCC
Payroll Software $24,000 GENERAL FUND/WATERPolice Firearms $20,000 AB 1600 Police Body Worn Cameras $10,000 $10,000 $30,000 AB 1600 or Meas N Fleet
Public Works Fleet/E‐cart $100,000 $50,000 $50,000 $50,000 General Fund/Water ‐SJVAPCD Building, Code, Motor Pool $40,000 $40,000
PD Fleet Renewal Fund $65,000 $65,000 $75,000 $75,000 $75,000 Measure N PD Fleet Renewal Fund $65,000 $65,000 $65,000 $65,000 $65,000 COPS Street Sweeper $400,000 $400,000 Gas Tax
Heavy equipment $200,000 TBD

CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 6-H

REPORT TO THE CITY COUNCIL
October 4, 2022
FROM DAWN E. MARPLE, City Planner

SUBJECT
ADOPT Ordinance No. 2022-08 amending Articles 202, 715, and 21, Section 12, Chapter 5, of Title 9 of the Fowler Municipal Code.

RECOMMENDATION
Staff recommend the City Council adopt Ordinance No. 2022-08 amending Articles 202, 715, and 21, Section 12, Chapter 5, of Title 9 of the Fowler Municipal Code.

BACKGROUND
This item was introduced at the September 20, 2022 City Council meeting and passed by a unanimous vote.

Concerns have been raised recently regarding the increase in paved area within the front yards of single-family residential parcels.

The Fowler General Plan Land Use Element Policy 12 requires the developer to provide front yard landscaping in all single-family residential projects prior to the issuance of a Certificate of Occupancy.

The Fowler Zoning Ordinance currently only requires each residential parcel have at least one (1) medium sized tree per unit in the required front yard setback. However, there are no minimum standards, nor a requirement to replace trees which have been removed.

The proposed text amendment includes:
• Clarification on the required landscaping and amount of pavement allowed on a single-family residential parcel.
• Definitions for landscaping, as well as tree height and size.

ADOPT Ordinance No. 2022-08
October 4, 2022

• Require new residential yards to be landscaped, except where occupied by a driveway, sidewalk, or screened by a six-foot tall fence.
• Require the aforementioned yards to have trees at a specified ratio, if such yards are at least 5 feet in depth.
• Requires trees that are removed to be replaced.

The proposed ordinance aligns with the following General Plan policies of the Land Use Element:
• Goal 2-5: New development is to reflect high levels of community design and image. o Policy 1. Ensure that all development is attractive and of high quality design to enhance the image of the city.

ENVIRONMENTAL REVIEW
Planning Case Number 22-0033 has been reviewed pursuant to the California Environmental Quality Act (CEQA) and has been determined to be categorically exempt pursuant from environmental review pursuant to CEQA Guidelines Section 15304, subdivision (b).

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. 2022-08
ORDINANCE NO. 2022-08

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FOWLER AMENDING SECTIONS 9-5.202, 9-5.715, AND 9-5.21.12, OF CHAPTER 5, OF TITLE 9 OF THE FOWLER MUNICIPAL CODE, TO AMEND THE CITY’S LANDSCAPING

STANDARDS, AND TO ADOPT A CATEGORICAL EXEMPTION UNDER CEQA GUIDELINES SECTION 15304, SUBDIVISION (B).

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 requires each residential parcel have a minimum of one (1) medium-sized tree;
WHEREAS, the City’s Zoning Ordinance lacks landscaping requirements for residential projects;
WHEREAS, General Plan Policy 1 of Goal 2-5 directs the City to “[e]nsure that all development is attractive and of high quality design to enhance the image of the city”; WHEREAS, the Planning Commission adopted Resolution No. 677, on August 4, 2022, recommending that the City Council adopt an ordinance to amend sections 9-5.202, 9-5.715, and 9-5.21.12 of Chapter 5, of Title 9 of the Fowler Municipal Code; and WHEREAS, the City Council desires to amend sections 9-5.202, 9-5.715, and 9-5.21.12 of Chapter 5, of Title 9 of the Fowler Municipal Code to establish and define the implementations of single-family residential landscaping requirements.

THE CITY COUNCIL OF THE CITY OF FOWLER DOES ORDAIN AS FOLLOWS:

SECTION 1. Section 9-5.202, of Chapter 5, of Title 9 of the Fowler Municipal Code is hereby amended to include the following definitions:

Landscaping. The planting, configuration, and maintenance of trees, ground cover, shrubbery, and other plant material, decorative natural and structural features (hedges, trellises, fountains, sculptures), earth patterning and bedding materials, and other similar site improvements that serve an aesthetic or functional purpose.

Mature height. The typical height of a tree as defined by the latest edition of the Water Use Classification of Landscape Species (WUCOLS).

Tree, Large. A tree whose mature height is greater than 45 feet and is at least 1 ½ inch in diameter, measured at six inches above ground level.

Tree, Medium. A tree whose mature height is between 25 and 45 feet and is at least 1 ¼ inch in diameter, measured at six inches above ground level.

Tree, Small. A tree whose mature height is less than 25 feet and is at least 1 inch in diameter, measured at six inches above ground level. Two small trees shall count as a medium tree.

SECTION 2. Section 9-5.715, of Chapter 5, of Title 9 of the Fowler Municipal Code is hereby amended to include the following:

I. All required yards shall be landscaped, except where the required yard is:

1. Occupied by a sidewalk or driveway; or

2. Screened from public view by a wall or fence of at least six (6) feet in height.

J. Where front and corner lot yards are required to be landscaped, medium-sized trees shall be planted at intervals of one per every 30 linear feet of parcel frontage. Yards less than 5 feet in depth are exempt.

K. Impervious surfaces in the front or corner lot yard shall be limited to walkways and driveways leading to covered carports, garages, or RV parking locations pursuant to FMC Section 9-5.2004. Exceptions may be allowed subject to Administrative Approval.

SECTION 3. Section 9-5.21.12, of Chapter 5, of Title 9 of the Fowler Municipal Code is hereby amended to read the following:

G. Except as otherwise provided by this ordinance, all required yards shall be landscaped.

Each residential parcel of land or lot shall have a minimum of one (1) medium-sized tree for each residential unit. Each commercial and industrial parcel of land or lot shall have a minimum of one (1) medium-sized tree for every four (4) parking spaces. Two (2) small trees (fifteen (15) to thirty (30) feet at maturity) shall be counted as one (1) medium-sized tree.

SECTION 4. The City Council has determined that this Project is subject to a categorical exemption from the California Environmental Quality Act (“CEQA”) under CEQA Guidelines Section 15304, subdivision (b).

SECTION 5. This Ordinance shall take effect thirty (30) days after its adoption.

SECTION 6. 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 September 20, 2022, and was adopted at a regular meeting of said Council held on October 4, 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: 6-I

REPORT TO THE CITY COUNCIL
October 4, 2022
FROM DARIO DOMINGUEZ, Public Works Director

SUBJECT
ACCEPT Donations to the City for Three Flagpoles

RECOMMENDATION
Staff recommend the City Council accept the donations.

BACKGROUND
Per Resolution 1881, donations to the City of $500 or more shall be approved by the City Manager, and then presented to the City Council for acceptance.

Donations will be made to the City for the purchase and installation of three flagpoles and related improvements at Donny Wright Park. Donations over $500 are as follows:
• Fowler Lions Club in the amount of $20,000
• Art Ramirez Inc. in the amount of $4,500

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.

ACCEPT Donations to the City for Three Flagpoles
October 4, 2022

FISCAL IMPACT
Donation revenue enhances the City’s ability to provide programs and services.

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

Attachments
- None

CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 6-J

REPORT TO THE CITY COUNCIL
October 4, 2022
FROM DARIO DOMINGUEZ, Public Works Director

SUBJECT
APPROVE a Master Dual Jurisdiction Cooperative Agreement between the City of Fowler and County of Fresno for joint projects within the City of Fowler.

RECOMMENDATION
Staff recommend the City Council approve a Master Dual Jurisdiction Cooperative Agreement between the City of Fowler and County of Fresno for joint projects within the City of Fowler.

BACKGROUND
The City of Fowler and County of Fresno periodically perform, as a cooperative endeavor, certain construction projects for the improvement, repair, or maintenance of roads and associated traffic signals, bridges, and facilities located across City/County jurisdictional boundaries, as to which the City and County share jurisdictional responsibility (“Project”).

The intent of the Agreement is to provide a framework for completion of these joint projects. The Agreement addresses the responsibility of each agency for various aspects of the projects including costs sharing, engineering, administrative, construction administration and other related tasks.

Each individual project will have an associated Specific Supplemental Agreement which will include specific details related to the project. These supplemental Agreements will be developed and approved on a project-by-project basis.

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.

Master Dual Jurisdiction Cooperative Agreement
October 4, 2022

FISCAL IMPACT
There is not a fiscal impact to the City since the master agreement is not associated with a specific project.

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

Attachments
- Master Dual Jurisdiction Cooperative Agreement
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28 MASTER DUAL JURISDICTION COOPERATIVE AGREEMENT
This Master Dual Jurisdiction Cooperative Agreement (“Agreement”) is made and entered into this ____ day of ________________, 2022, by and between the City of Fowler, a municipal corporation (City), and the County of Fresno, a political subdivision of the State of California (County) (collectively, the Parties) with respect to Projects (defined below) performed cooperatively by the Parties.

RECITALS:

A. City and County recognize that it will be to their mutual benefit to perform, as a cooperative endeavor, certain construction projects for the improvement, repair or maintenance of roads and associated traffic signals, bridges, and facilities located across City/County jurisdictional boundaries, as to which the City and County share jurisdictional responsibility (“Project”).

B. It is the intent of the Parties that they may enter into a sub-agreement or a Project Specific Supplement Agreement (“PSS”) for any such Project and that this Agreement shall be incorporated therein by reference and provide the general terms governing such dual jurisdictional projects.

C. The Parties now desire to enter into this Agreement to govern such dual joint jurisdiction projects.

NOW, THEREFORE, in consideration of the mutual acknowledgments, covenants, and conditions herein contained, it is hereby agreed as follows:

1. Recitals. Each and all of the foregoing recitals of background facts are incorporated herein by this reference as though set forth herein verbatim.

2. Purpose. The purpose of this Agreement is to set forth each Party’s general obligations governing projects which fall within the scope of this Agreement, subject to the terms of a subsequently executed PSS between the Parties.

3. Scope. This Agreement shall govern the following types of collaborations:
a. Dual Jurisdiction Projects. Projects located within both City and County jurisdictions as to which a separate PSS has been executed between the Parties, including, but not limited to, road pavement overlay projects. b. Limitations. This Agreement shall not govern projects which are occasioned by 2 1
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28 conditions imposed upon private development projects.

4. Term. This Agreement shall expire on December 31, 2027 (the “Expiration Date”), unless otherwise terminated hereunder, provided, that this Agreement shall continue in effect beyond the Expiration Date as to those Projects for which a PSS is executed prior to the Expiration Date. The term of this Agreement may be extended by mutual agreement of the Parties.

5. Initiation of Process and Selection of Projects.
a. Either of the Parties may propose to the other the undertaking of a specific cooperative project pursuant to the provisions hereof.
b. Upon approval of City’s Engineer and/or Director of Public Works and County’s Director of Public Works and Planning, a PSS will be prepared for execution by the authorized representatives of each of the Parties with respect to that Project. (As used hereinafter, either City’s Engineer or Director of Public Works, or County’s Director, may be referred to as “Director” as appropriate, and any reference thereto shall be deemed to include a reference to any authorized designee of said Director.)

6. Project Specific Supplemental Agreements. For each Project hereunder, the Parties shall enter into a Project Specific Supplement Agreement substantially in the form attached hereto as Exhibit A. Each PSS shall:
a. Identify location and boundaries of the Project;
b. Set forth each Party’s jurisdictional share (the percentage of the estimated project cost for which each Party is responsible, which shall be based upon the percentage of the Project scope that lies within each Party’s jurisdiction); c. Identify the anticipated funding source(s) for the Project and any specific requirements attached thereto; and
d. Identify the Lead Agency for Project coordination and completion. The other party to the PSS will be the Participating Agency.
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28 7. Project Execution Obligations.
a. Construction Contract. Each Project shall be performed and administered by the Lead Agency, or its agents thereof, and shall be constructed under a single construction contract.
b. Project Engineering. Lead Agency, either with its own staff or by contracting with a consultant, shall provide Project Engineering in accordance with the requirements of the funding agencies and all federal, state, and local laws, including:
i. Administering California Environmental Quality Act Environmental and National Environmental Policy Act compliance, as applicable. ii. Providing Design Engineering services; including preparation of plans, specifications, and engineer’s estimates and other Project documents necessary for the bidding and construction of the Project. iii. Oversight of consultant(s) employed by Lead Agency for Project design. iv. Ensuring that the project design complies with all applicable design standards, including, but not limited to, standards associated with the Americans with Disabilities Act.
v. Preparation and administration of applicable permits. vi. Advertisement, bidding, and award of the Project construction contract. vii. Public outreach.
c. Plan Review and Approval. Lead Agency shall provide Participating Agency the plans, specifications, and engineer’s estimates for each Project for review and approval. Participating Agency shall indicate its approval via the signature of its Director upon the title sheet of the Project plans.
d. Right-of-Way Engineering. Lead Agency or a consultant contracted by Lead Agency to perform right of way services, shall perform Right-of-Way Engineering and identify all rights-of-way needed to construct the Project, within all applicable jurisdictions. Right-of-Way Engineering shall include, but not be limited to, 4 1
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28 preparation of legal descriptions and drawings. Each Party shall be responsible for review and approval of deeds for property within its boundaries. e. Right-of-Way Acquisition. Unless otherwise agreed upon pursuant to a specific Project PSS, the Party within whose jurisdiction the right-of-way to be acquired is situated shall be responsible for acquisition of such right-of-way. ROW Acquisition includes, but is not limited to, obtaining title reports, performing appraisals, and conducting negotiations and such legal proceedings as subsequently may become necessary.
f. Construction Engineering. Lead Agency shall be responsible for Construction Engineering, including general administration of the construction contract and furnishing all necessary field engineering, inspection, and testing for performance of the construction work. Participating Agency may, at its option and at its sole and independent cost, inspect the construction contractor’s work. g. Permits. If allowed by the provisions of the Participating Agency’s applicable ordinances and the applicable PSS, the Participating Agency shall issue a “no fee” encroachment permit for Project work done within the Participating Agency’s jurisdiction.

8. Award of Construction Contact.
a. If the lowest responsive and responsible bid for Project’s construction contract does not exceed the engineer’s estimate, including contingency, by more than ten percent (10%), Lead Agency’s Director shall recommend to its governing body that the construction contract be awarded to that bidder.
b. In the event that the lowest responsive and responsible bid for Project’s construction contract exceeds the engineer’s estimate by more than ten percent (10%), then Lead Agency’s Director will not recommend that its governing body award the construction contract, unless mutually agreed upon in writing by both Lead Agency’s Director and Participating Agency ’s Director. c. If the lowest responsible bidder’s proposal is more than ten percent (10%) above 5 1
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28 the engineer’s estimate, including contingency, and award of the Project is mutually agreed upon in accordance with Subsection 8(b) above, then in such event, Participating Agency’s percentage share of cost will be adjusted to reflect the increased cost; however, Participating Agency’s share of cost shall not exceed the percentage share of cost specified in the applicable PSS unless mutually agreed upon in writing by City’s and County’s respective Directors. d. All recommendations by Lead Agency’s Director involving bids over the engineer’s estimate shall consider the availability of funding or budgetary appropriations.

9. Cost Allocation.
a. Cost Share. Generally, unless otherwise agreed in the PSS for that Project or as specifically provided in Subsection 11(c) below, each party shall be responsible for costs in proportion to the percentage of the Project located within the party’s jurisdiction. Participating Agency and Lead Agency shall each be responsible for the actual costs of the Participating Agency and Lead Agency obligations identified in the Preliminary Engineer’s Estimates attached as an Exhibit to the applicable PSS.
b. Revisions to Participating Agency’s Project Costs. Any addenda or revisions to the Project’s approved construction documents for improvements performed within Participating Agency’s jurisdiction, resulting in an increase in bid item quantity or cost of any bid item by more than ten percent (10%), shall be approved by both Directors.
c. Cost Increases. Participating Agency’s share of costs, as shown in the Preliminary Engineer’s Estimate of probable costs (an Exhibit to the applicable PSS), or as adjusted (if applicable) pursuant to Subsection 8(c) above, shall not be increased by more than ten percent (10%), unless otherwise approved in writing by Participating Agency’s Director.
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28 10. Deposit by Participating Agency. Unless otherwise agreed in the PSS for a specific Project, within sixty (60) days after award of Project’s construction contract by the Lead Agency’s governing body, Participating Agency shall deposit with Lead Agency an amount equal to ninety percent (90%) of Participating Agency’s estimated cost share as determined in accordance with the PSS.

11. Reconciliation of Costs.
a. Final Project costs and Participating Agency’s share thereof will not be determined until construction is completed and the Project is accepted by both Lead Agency and Participating Agency and closed out in accordance with each agency’s policies.
b. Following final acceptance of the Project by Lead Agency and Participating Agency, and within sixty (60) days of Participating Agency’s receipt of an invoice from Lead Agency requesting Participating Agency’s payment of the remaining balance of Participating Agency’s share of costs as adjusted (if necessary), in accordance with actual costs and the terms of this Agreement, Participating Agency shall deliver payment in full of such remaining balance to Lead Agency. c. Modifications to City Utilities. Notwithstanding the provisions of Subsection 9(a) above, the adjustment or modification of any utility facilities owned and operated by City shall be performed by City at no cost to County, regardless of which Party has jurisdiction over the location within which such facilities are situated. d. Change Orders. Following the award of a construction contract, any change order within either Party’s jurisdiction (except for adjustments made to account for actual quantities used in construction of the Project), resulting in an increase by more than ten percent (10%) of that agency’s cost share, shall be approved by the Director of said agency.

12. Project Acceptance. Unless otherwise noted, each Party may, at its own discretion and expense, conduct final inspection of the work prior to accepting ownership of facilities.

Either Party may reject work that is a material deviation from the approved plans. To the 7 1
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28 extent necessary, Lead Agency shall work with Participating Agency to compile a punch list of all work which (1) deviates from approved plans and (2) is unacceptable to the either Party. Lead Agency shall coordinate the completion of punch list items.

13. Post Construction Obligations. Upon completion of the Project, each Party’s jurisdictional and maintenance responsibilities shall remain unchanged from those which existed prior to completion of the Project except as modified through any maintenance agreement entered into between City and County.

14. Dispute Resolution. The Parties agree to implement the provisions of this Agreement in a reasonable, good faith manner. In the event of a dispute the Parties shall engage in informal good faith negotiations at the staff level, which shall be escalated to Directors.

Should no resolution be attainable, the Parties agree to engage in mediation through a mutually acceptable mediator prior to institution of legal proceedings to resolve any issues pertaining to the provisions of this Agreement. The Parties shall each pay fifty percent (50%) of all fees and costs charged by such mediator.

15. Indemnification. City agrees to indemnify, save, hold harmless, and at County’s request, defend County, its officers, agents, and employees from any and all costs and expenses, damages, liabilities, claims, and losses occurring or resulting to any person, firm, or corporation who may be injured or damaged by the performance, or failure to perform, by City, its officers, agents and employees, under this Agreement; provided, that nothing herein shall constitute a waiver by City of governmental immunity that may be available as a defense to any such third-party claim(s) under or pursuant to Government Code Section 810 et seq. This section shall survive expiration or termination of this Agreement.

County agrees to indemnify, save, hold harmless, and at City’s request, defend City, its officers, agents, and employees from any and all costs and expenses, damages, liabilities, claims, and losses occurring or resulting to any person, firm, or corporation who may be injured or damaged by the performance, or failure to perform, by County, its officers, agents and employees, under this Agreement; provided, that nothing herein shall constitute a waiver by County of governmental immunity that may be available as a 8 1
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28 defense to any such third-party claim(s) under or pursuant to Government Code Section 810 et seq. This section shall survive expiration or termination of this Agreement.

16. Insurance. Without limiting the applicability or scope of the indemnification provisions contained in Section 15, County and City shall maintain, at their sole expense, insurance policies or self-insurance programs including, but not limited to, an insurance pooling arrangement and/or Joint Powers Agreement sufficient to fund their respective liabilities hereunder throughout the term of this Agreement. Coverage shall be provided for comprehensive general liability, automobile liability, professional liability, and workers’ compensation.

17. Assignment. Neither Party shall assign, transfer, or sub-contract this Agreement, nor any of its respective rights or duties hereunder without the written consent of the other Party.

18. Approvals. All approvals authorized hereunder shall be in writing.

19. Notices. All required notices may be sent by first class United States Mail, facsimile transmission, hand delivery, or express mail, and for time calculations purposes shall be deemed to have been received by the end of five (5) business days from the proper sending thereof unless proof of prior actual receipt is provided. Unless otherwise notified in writing, notices shall be sent to the following addresses:

If to the City:

City of Fowler
Dario Dominguez, Director of Public Works
128 S. 5th Street
Fowler, CA 93625
If to the County:

County of Fresno
Steven E. White, Director of Public Works and Planning
2220 Tulare Street, 6th Floor
Fresno, CA 93721
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28 20. Counterparts. This Agreement may be executed in one or more counterparts, each of which when executed will be deemed to constitute one and the same instrument and agreement.

21. Severable. The provisions of this Agreement are severable. The invalidity or unenforceability of any one provision of this Agreement shall not affect the other provisions.

22. Amendment. This Agreement may be modified only by written instrument executed by duly authorized representatives of both City and County.

23. Entire Agreement. Each party acknowledges that it has read and fully understands the contents of this Agreement and represents that this entire Agreement between City and County with respect to the subject matter contained herein and that this Agreement supersedes all prior negotiations, representations, or agreements, either written or oral. [SIGNATURE ON FOLLOWING PAGE]
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28 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first herein above written.

CITY OF FOWLER
A California municipal corporation
By: ______________________________
Wilma Tucker, City Manager
APPROVED AS TO FORM:

SCOTT CROSS
City Attorney
By: _______________________________
Scott Cross City Attorney
ATTEST:

By:

Angela Vasquez, Deputy City Clerk

COUNTY OF FRESNO
By: _______________________________
Brian Pacheco, Chairman
Board of Supervisors of the County of Fresno
ATTEST:

BERNICE E. SEIDEL
Clerk of the Board of Supervisors
County of Fresno, State of California
By: _____________________________
Deputy

CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 8-Ai

REPORT TO THE CITY COUNCIL
October 4, 2022
FROM MARGARITA MORENO, Finance Director

SUBJECT
ACCEPT the Independent Auditor’s Report for the Fiscal Year 2020-2021.

RECOMMENDATION
The City retained Bryant L. Jolley, CPA to conduct an independent audit report of the Annual Financial Report for Fiscal Year 2020-2021. 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 2020-2021. Finance staff is pleased to present the independent audit report to the City Council for acceptance.

Independent Auditor’s Report
October 4, 2022

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.

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
-Auditor’s Financial Statements for FY 2020-2021
-Auditor’s Communication Letter for FY 2020-2021

CITY OF FOWLER

CALIFORNIA

FINANCIAL STATEMENTS

FOR THE YEAR ENDED
JUNE 30, 2021

CITY OF FOWLER

CALIFORNIA

FINANCIAL STATEMENTS
JUNE 30, 2021

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 Fiduciary Net Position ................................................................................................... 15 Statement of Changes in Fiduciary Net Position ................................................................................ 16 Notes to the Financial Statements ...................................................................................................... 17

CITY OF FOWLER

CALIFORNIA

FINANCIAL STATEMENTS
JUNE 30, 2021

TABLE OF CONTENTS
(Continued)
Page

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – General Fund ...................................................................................................... 47 Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Local Transportation Fund – Article 8 ................................................................ 48 Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Impact Fees Fund ............................................................................................... 49 Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Schedule of the City’s Proportionate Share of Net Pension Liability ................................................... 50 Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Schedule of Contributions .................................................................................................................... 51

SUPPLEMENTARY INFORMATION
Combining Balance Sheet – Nonmajor Special Revenue Funds .......................................................... 55 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds .......................................................................... 56 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, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

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

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the 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, 2021, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
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 50, Schedule of Contributions on page 51, and the budgetary comparison information on pages 47-49 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 September 15, 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.

September 15, 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, 2021
Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments 13,701,763 $ 3,938,916 $ 17,640,679 $ Restricted cash and investments with fiscal
agents 453,272 - 453,272
Receivables (net of allowance for uncollectibles) 270,598 265,870 536,468 Intergovernmental receivable 1,900,813 - 1,900,813
Community loans receivable 283,642 - 283,642
Settlement receivable - 1,800,000 1,800,000
Internal balances 60,000 (60,000) -
Deposits with others 190,808 - 190,808
Advances to Successor Agency 234,000 - 234,000
Capital assets, not being depreciated 10,210,842 260,969 10,471,811 Capital assets, net of accumulated depreciation 3,643,748 12,495,754 16,139,502 Total assets 39,801,492 9,849,503 49,650,995

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources from pensions 910,720 307,474 1,218,194

LIABILITIES
Accounts payable 500,412 85,133 585,545
Retainage payable 117,490 - 117,490
Deposits payable 9,303 130,861 140,164
Unearned revenue 29,213 - 29,213
Accrued interest payable 30,329 21,780 52,109
Noncurrent liabilities:

Due within one year 547,376 60,643 608,019
Due in more than one year 2,247,547 1,454,600 3,702,147 Net pension liability 3,596,855 1,284,264 4,881,119
Total liabilities 7,078,525 3,037,281 10,115,806

DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources from pensions 32,411 34,891 67,302

NET POSITION
Net investment in capital assets 20,030,049 2,408,594 22,438,643 Restricted for:

Public safety 684,739 - 684,739
Public works 4,088,345 - 4,088,345
Community development 412,161 - 412,161
Culture and recreation 542,173 - 542,173
Long-term debt 787,712 - 787,712
Unrestricted 7,056,097 4,676,211 11,732,308
Total net position 33,601,276 $ 7,084,805 $ 40,686,081 $ 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, 2021
Operating Capital
Charges for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total

FUNCTIONS/PROGRAMS
Government activities:

General government 1,634,913 $ 50,836 $ 221,105 $ - $ (1,362,972) $ - $ (1,362,972) $ Public safety 2,088,499 156,159 174,845 - (1,757,495) - (1,757,495) Public works 1,012,688 518,014 143,777 715,679 364,782 - 364,782 Community development 908,330 1,067,902 231,384 - 390,956 - 390,956 Culture and recreation 208,150 186,419 37 - (21,694) - (21,694) Interest on long-term debt 177,124 - - - (177,124) - (177,124) Total governmental activities 6,029,704 1,979,330 771,148 715,679 (2,563,547) - (2,563,547) Business-type activities:

Water 3,064,321 1,798,280 - - - (1,266,041) (1,266,041) Total business-type activities 1,798,280 3,064,321 - - - (1,266,041) (1,266,041) Total 9,094,025 $ 3,777,610 $ 771,148 $ 715,679 $ (2,563,547) (1,266,041) (3,829,588) General revenues and transfers
General revenues:

Property taxes 1,275,794 - 1,275,794
Sales taxes 3,160,574 - 3,160,574
Franchise taxes 408,151 - 408,151
Utility users taxes 507,556 - 507,556
Other taxes 140,349 - 140,349
Payments in lieu of taxes 791,623 - 791,623
Rental income 7,539 - 7,539
Unrestricted investment earnings 110,365 1,143 111,508
Gain on sale of capital assets 1,050 - 1,050
Miscellaneous 79,352 36,158 115,510
Settlement revenue 5,000,000 - 5,000,000
Total general revenues and transfers 6,482,353 5,037,301 11,519,654 Change in net position 3,918,806 3,771,260 7,690,066Net position - beginning 29,682,470 3,313,545 32,996,015Net position - ending 33,601,276 $ 7,084,805 $ 40,686,081 $ 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, 2021
Special Revenue
Funds
Local Other Total
General Transportation Impact Fees Debt Service Capital Projects Governmental Governmental Fund Fund - Article 8 Fund Fund Fund Funds Funds
ASSETS
Cash and investments 7,867,931 $ 44,621 $ 3,609,097 $ 271,899 $ - $ 1,908,215 $ 13,701,763 $ Cash with fiscal agents - - - 453,272 - - 453,272
Receivables (net of allowance for uncollectibles) 270,598 - - - - - 270,598 Intergovernmental receivable 795,519 525,976 - 2,541 425,309 151,468 1,900,813 Community loans receivable - - - - - 283,642 283,642
Due from other funds 173,455 - - - - - 173,455
Deposits with others 190,808 - - - - - 190,808
Advances to other funds - - - 840,785 - - 840,785
Advances to Successor Agency - - - 234,000 - - 234,000
Total assets 9,298,311 $ 570,597 $ 3,609,097 $ 1,802,497 $ 425,309 $ 2,343,325 $ 18,049,136 $

LIABILITIES
Accounts payable 186,021 $ 5,163 $ 1,940 $ - $ 254,946 $ 52,342 $ 500,412 $ Retainage payable - - - - 117,490 - 117,490
Deposits 9,303 - - - - - 9,303
Unearned revenue 29,213 - - - - - 29,213
Due to other funds - - - - 173,455 - 173,455
Advances from other funds - - - 780,785 - - 780,785
Total liabilities 224,537 5,163 1,940 780,785 545,891 52,342 1,610,658

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 107,107 525,976 - - - 14,400 647,483 Total deferred inflows of resources 107,107 525,976 - - - 14,400 647,483

FUND BALANCES (DEFICITS)
Nonspendable:

Notes receivable - - - - - 283,642 283,642
Long-term interfund advances - - - 234,000 - - 234,000
Restricted:

Public safety - - 684,739 - - - 684,739
Public works - 39,458 2,468,107 - - 1,580,780 4,088,345 Community development - - - - - 412,161 412,161
Culture and recreation - - 542,173 - - - 542,173
Long-term debt - - - 787,712 - - 787,712
Unassigned - 8,966,667 (87,862) - (120,582) - 8,758,223 Total fund balances (deficits) 8,966,667 39,458 3,607,157 1,021,712 (120,582) 2,276,583 15,790,995 Total liabilities, deferred inflows of
resources, and fund balances 9,298,311 $ 570,597 $ 3,609,097 $ 1,802,497 $ 425,309 $ 2,343,325 $ 18,049,136 $ 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, 2021
Amounts reported for governmental activities in the statement of net position are different because:

Total fund balances - governmental funds balance sheet 15,790,995 $ Capital assets of $33,511,809, net of accumulated depreciation of $10,805,213, used in governmental activities are not current financial resources and, therefore, are not reported in the governmental funds. 22,706,596 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 (2,676,547)
Net pension liability (3,596,855)
(6,273,402)
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 910,720
Deferred inflows of resources (32,411)
878,309
Compensated absences are not due and payable in the current period, and therefore are not reported in the funds. (118,376)
Certain assets are not available to pay for current period expenditures; therefore, they are unavailable in the governmental funds. 647,483 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. (30,329)
Net position of governmental activities $ 33,601,276
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, 2021
Special Revenue
Funds
Local Other Total
General Transportation Impact Fees Debt Service Capital Projects Governmental Governmental Fund Fund - Article 8 Fund Fund Fund Funds Funds

REVENUES
Property taxes 1,103,459 $ - $ - $ 210,170 $ - $ - $ 1,313,629 $ Sales taxes 3,160,574 - - - - - 3,160,574
Franchise taxes 408,151 - - - - - 408,151
Utility users taxes 507,556 - - - - - 507,556
Other taxes 139,545 - - - - - 139,545
Payments in lieu of taxes 791,623 - - - - - 791,623
Licenses and permits 878,141 - - - - - 878,141
Intergovernmental revenue 412,253 - - - 197,643 547,777 1,157,673 Fines and penalties 9,153 - - - - - 9,153
Use of money and property 14,652 - - 102,899 198 231,539 349,288 Charges for services 223,613 - 868,423 - - - 1,092,036
Miscellaneous 77,989 286 - - 1,003 1,236 80,514
Total revenues 7,726,709 286 868,423 313,069 198,844 780,552 9,887,883

EXPENDITURES
Current:

General governmental 1,424,801 - - 5,102 - - 1,429,903
Public safety 1,877,783 - - - - - 1,877,783
Public works 719,219 91,936 94,522 - 2,235 66,790 974,702 Community development 762,181 - - - - 261 762,442
Culture and recreation 206,704 - - - - - 206,704
Capital outlay 161,573 - - - 539,214 569,594 1,270,381
Debt service:

Principal 20,000 17,255 - 330,000 - - 367,255
Interest and fiscal charges 19,390 - - 152,627 - - 172,017 Total expenditures 5,191,651 109,191 94,522 487,729 541,449 636,645 7,061,187 (108,905) 2,535,058 773,901 (174,660) (342,605) 143,907 2,826,696

OTHER FINANCING SOURCES (USES)
Operating transfers in - - - 118,000 - - 118,000
Operating transfers out (19,200) - - - - (98,800) (118,000) Proceeds from long-term debt - - - - 224,861 - 224,861
Sale of general capital assets 1,050 - - - - - 1,050
Total other financing sources (uses) (18,150) - - 118,000 224,861 (98,800) 225,911 Net change in fund balances 2,516,908 (108,905) 773,901 (56,660) (117,744) 45,107 3,052,607 Fund balances (deficits) - beginning 6,449,759 148,363 2,833,256 1,078,372 (2,838) 2,231,476 12,738,388 Fund balances (deficits) - ending 8,966,667 $ 39,458 $ 3,607,157 $ 1,021,712 $ (120,582) $ 2,276,583 $ 15,790,995 $ 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, 2021
Amounts reported for governmental activities in the statement of activities are different because:

Net changes in fund balances - total governmental funds $ 3,052,607 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. 904,654
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 59,577
The net change in unavailable revenue as a result of the forgiveness of housing loans are recognized in the statement of activities. (130,638)
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 (224,861)
Repayment of the principal of long-term debt 367,255
142,394
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 (5)
Compensated absences 14,116
Changes in net pension liabilities and related deferred outflows and inflows of resources (123,899) (109,788)
Change in net position of governmental activities $ 3,918,806 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, 2021
Water Fund
ASSETS
Current assets:

Cash and investments 3,938,916 $
Accounts receivable, net of allowance 265,870
Settlement receivable 1,800,000
Total current assets 6,004,786
Noncurrent assets:

Capital assets, not being depreciated 260,969
Capital assets, net of depreciation 3,643,748
Total noncurrent assets 3,904,717
Total assets 9,909,503

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources - pensions 307,474

LIABILITIES
Current liabilities:

Accounts payable 85,133
Deposits 130,861
Interest payable 21,780
Advances from other funds 60,000
Compensated absences 19,120
Bonds payable 38,900
Notes payable 2,623
Total current liabilities 358,417
Noncurrent liabilities:

Bonds payable 1,454,600
Net pension liability 1,284,264
Total noncurrent liabilities 2,738,864
Total liabilities 3,097,281

DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - pensions 34,891

NET POSITION
Net investment in capital assets 2,408,594
Unrestricted 4,676,211
Total net position $ 7,084,805
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, 2021
Water Fund
Operating revenues:

Charges for services 1,798,280 $
Miscellaneous 36,158
Total operating revenues 1,834,438
Operating expenses:

Personnel costs 642,473
Materials and supplies 50,245
Contract services 213,685
Legal fees 1,536,421
Utilities 254,825
Insurance 62,638
Repairs and maintenance 40,957
Rent and leases 12,703
Depreciation 180,190
Bad debt expense 721
Total operating expenses 2,994,858
Operating income/(loss) (1,160,420)
Non-operating revenues (expenses):

Investment earnings 1,143
Interest expense (69,463)
Settlement revenue 5,000,000
Total non-operating revenues (expenses) 4,931,680
Change in net position 3,771,260
Total net position - beginning 3,313,545
Total net position - ending $ 7,084,805
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, 2021
Water Fund

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users 1,731,701 $
Payments to suppliers and service providers (2,167,613) Payments to employees for salaries and benefits (660,882) Other receipts 36,158
Net cash provided by (used for) operating activities (1,060,636)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Loans (to) from other funds (20,000)
Settlement revenue 3,200,000
Net cash provided by (used for) noncapital financing activities 3,180,000

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal paid on capital debt (37,300)
Interest paid on capital debt (70,007)
Acquisition and construction of capital assets (81,662) Net cash provided by (used for) capital and related financing activities (188,969)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 1,143
Net cash provided by (used for) investing activities 1,143 Increase (decrease) in cash and investments 1,931,538
Cash and investments - beginning 2,007,378
Cash and investments - ending $ 3,938,916
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, 2021
(Continued)
Water Fund
Operating income (loss) (1,160,420) $
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:

Depreciation 180,190
Changes in assets and liabilities:
(Increase) decrease in accounts receivable, net of allowance (79,518) (Increase) decrease in deferred outflows of resources (2,726) Increase (decrease) in accounts payable 4,582
Increase (decrease) in deposits 12,939
Increase (decrease) in compensated absences (24,369)
Increase (decrease) in deferred inflows of resources (55,120) Increase (decrease) in net pension liability 63,806
Net cash provided by (used for) operating activities $ (1,060,636) 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, 2021
Redevelopment
Successor
Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments $ 88,464
Total assets 88,464

LIABILITIES
Advances from the Fowler Public Financing Authority 234,000 Total liabilities 234,000

NET POSITION (DEFICIT)
Restricted (145,536)
TOTAL NET POSITION (DEFICIT) $ (145,536)
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, 2021
Redevelopment
Successor
Agency Private
Purpose
Trust Fund

ADDITIONS
Tax revenue 77,101 $
Total additions 77,101

DEDUCTIONS
Personnel costs 11,743
Professional services 3,057
Interest expense 26,600
Total deductions 41,400
Change in net position 35,701
Net position (deficit) - beginning (181,237)
Net position (deficit) - ending $ (145,536)

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
17 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Fowler, California was incorporated June 15, 1908. The City is a 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 services. 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. 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 (the 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 the entire governing body (the 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 City’s significant 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, the 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 FINANCIAL STATEMENTS
JUNE 30, 2021
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 a 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 of the fund type’s 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 Impact Fees Fund is used to account for fees collected from developers for new development and used for future impact of capital needs within the City.

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 Capital Projects Fund is used to account for financial resources used for the acquisition or construction of capital facilities.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
19 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
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.

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 revenue items are considered to be measurable and available only when cash is received by the City.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
20 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus, Basis of Accounting (Continued)
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.

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 FINANCIAL STATEMENTS
JUNE 30, 2021
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.

Community 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.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
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
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
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, 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, 2021, the amount of accrued vacation pay was $118,376 for the General Fund and $19,120 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.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
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
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.

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’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by 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.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
24 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
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.

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.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
25 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
Fund Balances (Continued)
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.

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 also 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.

Encumbrances
The City does not utilize encumbrance accounting.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
26 NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY (Continued) B. Excess of Expenditures over Appropriations
As of June 30, 2021, expenditures exceeded appropriations in individual funds as follows:

Governmental Funds Expenditures Appropriations Excess
Major Funds:

General Fund
Current:

General governmental $ 1,096,830 1,424,801 $ (327,971) $ Public works $ 647,414 719,219 $ (71,805) $
Community development $ 412,494 762,181 $ (349,687) $
Culture and recreation $ 197,452 206,704 $ (9,252) $
Debt service:

Principal $ - 20,000 $ (20,000) $
Interest and fiscal charges $ - 19,390 $ (19,390) $
Local Transportation Fund - Article 8 Special Revenue
Fund
Debt service:

Principal $ - 17,255 $ (17,255) $
Impact Fees Special Revenue Fund
Current:

Public works $ 21,000 94,522 $ (73,522) $
C. Deficit Fund Balance
As of June 30, 2021, the Capital Projects Fund has a deficit fund balance of $120,582, the City expects to eliminate this deficit through future revenues and/or transfers from the General Fund.

NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2021 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Cash and investments 17,640,679 $
Restricted cash and investments with fiscal agents 453,272 Fiduciary Funds:

Cash and investments 88,464
Total cash and investments 18,182,415 $
Cash and investments as of June 30, 2021 consist of the following:

Cash on hand $ 700
Deposits with financial institutions 16,918,721
Investments 1,262,994
Total cash and investments 18,182,415 $

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
27 NOTE 3 – CASH AND INVESTMENTS (Continued)
A. Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City 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
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 809,723 $ 809,723 $ - $ - $ - $
Held by Bond Trustee:

Commercial Paper 324,685 324,685 - - -
Money Market 12,286 12,286 - - -
Federal Agency Coupon Securities 116,300 116,300 - - -
Total $ 1,262,994 1,262,994 $ - $ - $ - $

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
28 NOTE 3 – CASH AND INVESTMENTS (Continued)
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 809,723 $ - $ - $ - $ 809,723 $
Held by Bond Trustee:

Commercial Paper 324,685 - - - 324,685
Money Market 12,286 - - - 12,286
Federal Agency Coupon Securities - 116,300 116,300 - -
Total $ - 1,262,994 $ 116,300 $ - $ 1,146,694 $
Ratings as of Year-End
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, 2021, 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, 2021, the carrying amount of the City’s bank deposits was $16,918,721, and the respective bank balances totaled $17,074,156, 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.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
29 NOTE 3 – CASH AND INVESTMENTS (Continued)
E. Custodial Credit Risk (Continued)
In addition, as of June 30, 2021, 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 at fair market value.

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, 2021:

Level 1 Level 2 Level 3
Investments by Fair Value Level Amount Inputs Inputs Inputs Commercial paper 324,685 $ - $ 324,685 $ - $
324,685 $ - 324,685 $ - $
Investments not subject to fair value hierarchy:

State Investment Pool 809,723
Held by Bond Trustee:

Money Market Funds 12,286
Federal Agency Coupon Securities 116,300
$ 1,262,994
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).

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
30 NOTE 3 – CASH AND INVESTMENTS (Continued)
G. Fair Value Hierarchy (Continued)
According to GASB Statement No. 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. All loans have been forgiven as of June 30, 2021.

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, 2021, 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, 2021:

Due from Due to
Other Funds Other Funds
Governmental Funds
Major Funds:

General Fund 173,455 $ - $
Capital Projects Fund - 173,455
Total $ 173,455 173,455 $

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
31 NOTE 5 – INTERFUND ACTIVITIES (Continued)
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, 2021:

Advances to
Other Funds
Advances from
Other Funds
Governmental Fund
Major Fund:

Debt Service Fund 294,000 $ - $
Enterprise Fund
Water Fund 60,000 -
Fiduciary Fund
Successor Agency Private Purpose Trust Fund - 234,000
Total $ 294,000 294,000 $
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 $60,000 for the Water Fund and $234,000 for the Successor Agency as of June 30, 2021.

C. Transfers
Transfers for the year ended June 30, 2021 are summarized as follows:

In Out
Governmental Funds
Major Funds:

General Fund - $ 19,200 $
Debt Service Fund 118,000 -
Nonmajor Funds:

Special Revenue Funds:

Gas Tax - 98,800
Total $ 118,000 118,000 $
Transfers
The General Fund and Gas Tax funds transferred $19,200 and $98,800, respectively, to the Debt Service Fund to cover debt service payments on the 2010 Refunding Revenue Bond local obligations.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
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 $283,642 and is presented on the City’s Statement of Net Position financial statements as noted below:

Community
Loans
Receivable
2% loan to La Quinta due in monthly installments of $2,583 including principal and interest. $ 233,802
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. 44,961
Total CDBG Loans Receivable $ 283,642
*Loans in arrears as of June 30, 2021.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
33 NOTE 7 – CAPITAL ASSETS
A. Governmental Activities
Capital assets activity of the governmental activities for the year ended June 30, 2021 is as follows:

Balance Balance
June 30, 2020 Additions Reductions June 30, 2021
Governmental Activities:

Capital assets not being depreciated:

Land 1,132,979 $ - $ - $ 1,132,979 $
Right of ways 7,447,189 - - 7,447,189
Construction in progress 1,168,845 2,913,689 (2,451,860) 1,630,674 Total capital assets not being depreciated 11,493,857 1,168,845 (2,451,860) 10,210,842 Capital assets being depreciated:

Buildings and improvements 3,054,001 2,451,860 - 5,505,861 Machinery and equipment 2,305,549 93,450 - 2,398,999
Infrastructure - 15,396,107 - 15,396,107
Total capital assets being depreciated 20,755,657 2,545,310 - 23,300,967 Less accumulated depreciation for:

Buildings and improvements (1,208,880) (83,135) - (1,292,015) Machinery and equipment (2,085,427) (67,913) - (2,153,340) Infrastructure (206,593) (7,153,265) - (7,359,858)
Total accumulated depreciation, net (10,447,572) (357,641) - (10,805,213) Total capital assets being depreciated, net 10,308,085 2,187,669 - 12,495,754 Governmental activities capital assets, net $ 3,356,514 21,801,942 $ (2,451,860) $ 22,706,596 $ Depreciation expense was charged to the functions/programs of the governmental activities of the primary government as follows:

Governmental activities:

General government 228,027 $
Public safety 43,983
Public works 65,064
Community development 2,818
Parks and recreation 17,749
Total depreciation expense - governmental activities 357,641 $

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
34 NOTE 7 – CAPITAL ASSETS (Continued)
B. Business-Type Activities
Capital assets activity of the business-type activities for the year ending June 30, 2021 is as follows:

Balance Balance
June 30, 2020 Additions Reductions June 30, 2021
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 - 260,969 - 260,969 Capital assets being depreciated:

Buildings and improvements 12,186 - - 12,186
Machinery and equipment 526,996 81,662 - 608,658
Infrastructure - 6,077,395 - 6,077,395
Total capital assets being depreciated 81,662 6,616,577 - 6,698,239 Less accumulated depreciation for:

Buildings and improvements (4,953) (487) - (5,440)
Machinery and equipment (284,305) (27,768) - (312,073)
Infrastructures (151,935) (2,585,043) - (2,736,978)
Total accumulated depreciation, net (180,190) (2,874,301) - (3,054,491) Total capital assets being depreciated, net (98,528) 3,742,276 - 3,643,748 Business-type activities capital assets, net $ (98,528) 4,003,245 $ - $ 3,904,717 $ Depreciation expense of $180,190 was charged to the Water Fund as of June 30, 2021.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
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, 2021:

Balance Incurred Satisfied Balance Due Within
June 30, 2020 or Issued or Matured June 30, 2021 One Year Governmental Activities:

Direct Borrowings:

FUSD Land Purchase Note 54,000 $ - $ - $ 54,000 $ 54,000 $ Energy Efficiency Retrofit Loan 17,255 - (17,255) - -
2018 Certificates of Participation 224,861 1,042,686 (20,000) 1,247,547 20,000 Total direct borrowings 224,861 1,113,941 (37,255) 1,301,547 74,000 2010 Refunding Revenue Bond 1,705,000 - (330,000) 1,375,000 355,000 Compensated absences - 132,492 (14,116) 118,376 118,376 Governmental activities long-term liabilities $ 224,861 2,951,433 $ (381,371) $ 2,794,923 $ 547,376 $ The following is a summary of the long-term liabilities’ transactions of the City for business-type activities for the year ended June 30, 2021:

Balance Incurred Satisfied Balance Due Within
June 30, 2020 or Issued or Matured June 30, 2021 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 - 1,530,800 (37,300) 1,493,500 38,900 Total Direct Borrowings and Placements - 1,533,423 (37,300) 1,496,123 41,523 Compensated absences - 43,489 (24,369) 19,120 19,120
Business-type activities long-term liabilities $ - 1,576,912 $ (61,669) $ 1,515,243 $ 60,643 $ 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 FINANCIAL STATEMENTS
JUNE 30, 2021
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, 2021:

Year Ended
June 30 Principal Interest Totals
2022 355,000 $ 61,073 $ 416,073 $
2023 375,000 42,458 417,458
2024 16,448 645,000 661,448
Total $ 119,979 1,375,000 $ 1,494,979 $
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, 2021, the City has drawn $1,286,547 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 $1,286,547 in funds drawn to date and the balance to yet be disbursed of the 2018 Certificates of Participation outstanding as of June 30, 2021, are as follows:

Year Ended
June 30 Principal Interest Totals
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 23,000 27,337 50,337
2027-2031 124,000 128,077 252,077
2032-2036 140,000 112,426 252,426
2037-2041 157,000 94,816 251,816
2042-2046 176,000 75,067 251,067
2047-2051 200,000 52,790 252,790
2052-2056 225,000 27,556 252,556
2057-2061 3,536 117,547 121,083
Total 1,247,547 $ 636,168 $ 1,883,715 $
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, 2021, 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.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
37 NOTE 8 – LONG-TERM LIABILITIES (Continued)
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, 2021, the loan has been fully paid.

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, 2021, 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, 2021, are as follows:

Year Ended
June 30 Principal Interest Totals
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 46,200 57,054 103,254
2027-2031 263,400 252,403 515,803
2032-2036 326,200 188,138 514,338
2037-2041 404,100 108,563 512,663
2042-2046 19,213 287,300 306,513
Total $ 872,574 1,493,500 $ 2,366,074 $
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, 2021, 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.

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.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
38 NOTE 9 – DEFERRED OUTFLOWS/INFLOWS OF RESOURCES (Continued) 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 39,985 $ - $ - $ 39,985 $ Intergovernmental revenue 525,976 67,122 14,400 607,498 Total: $ 525,976 107,107 $ 14,400 $ 647,483 $
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 FINANCIAL STATEMENTS
JUNE 30, 2021
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 14.194% 7.732%
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% 13.0%
Required employer contribution rates 21.746% 13.044%
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 $373,395 for the fiscal year ended June 30, 2021.

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 $585,312.

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
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, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $4,881,119.

The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability.

The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019, rolled forward to June 30, 2020, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2019 and 2020 was as follows:

Proportion - June 30, 2019 0.0446%
Proportion - June 30, 2020 0.0449%
Change - Increase (Decrease) 0.0003%
For the year ended June 30, 2021, the City recognized pension expense of $859,280. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 729,421 $ - Changes of assumptions - 27,312
Differences between actual and expected experience 302,875 - Net differences between projected and actual earnings on plan investments - 129,267
Change in employer's proportion 39,990 32,511
Differences between the employer's actual contributions and the employer's proportionate share of contributions - 24,120 Total 1,218,194 $ 67,302 $
$729,421 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, 2022. 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
2022 81,528 $
2023 152,800
2024 124,226
2025 62,917
2026 -
Thereafter -
Total $ 421,471

CITY OF FOWLER

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
41 NOTE 10 – DEFINED BENEFIT PENSION PLAN (Continued)
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

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

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.75%
Projected Salary Increase 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, 2019 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.

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 FINANCIAL STATEMENTS
JUNE 30, 2021
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 Public Employees’ Retirement Fund (PERF) cash flows.

Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

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

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 one percentage point lower or one percentage point higher than the current rate:

Discount Rate -1%

6.15%
Current Discount Rate

7.15%
Discount Rate +1%

8.15%
$ 4,881,119 7,139,719 $ 3,020,441 $
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 FINANCIAL STATEMENTS
JUNE 30, 2021
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, 2021.

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, 2021, the City reported $190,808 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 FINANCIAL STATEMENTS
JUNE 30, 2021
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. 45 REQUIRED SUPPLEMENTARY INFORMATION
46 THIS PAGE IS LEFT BLANK INTENTIONALLY.
47 CITY OF FOWLER

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL

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

REVENUES
Property taxes $ 612,140 612,140 $ 1,103,459 $ 491,319 $ Sales taxes 2,430,000 2,430,000 3,160,574 730,574
Franchise taxes 336,200 336,200 408,151 71,951
Utility users taxes 380,000 380,000 507,556 127,556
Other taxes 115,000 115,000 139,545 24,545
Payments in lieu of taxes 625,000 625,000 791,623 166,623 Licenses and permits 632,350 632,350 878,141 245,791
Intergovernmental revenue 710,976 710,976 412,253 (298,723) Fines and penalties 9,000 9,000 9,153 153
Use of money and property 26,250 26,250 14,652 (11,598) Charges for services 171,025 171,025 223,613 52,588
Miscellaneous 57,000 57,000 77,989 20,989
Total revenues 6,104,941 6,104,941 7,726,709 1,621,768

EXPENDITURES
Current:

General governmental 1,096,830 1,096,830 1,424,801 (327,971) Public safety 1,963,288 1,963,288 1,877,783 85,505
Public works 647,414 647,414 719,219 (71,805)
Community development 412,494 412,494 762,181 (349,687) Culture and recreation 197,452 197,452 206,704 (9,252)
Capital outlay 675,897 675,897 161,573 514,324
Debt service:

Principal - - 20,000 (20,000)
Interest and fiscal charges - - 19,390 (19,390)
Total expenditures 4,993,375 4,993,375 5,191,651 (198,276) 1,111,566 1,111,566 2,535,058 1,423,492

OTHER FINANCING SOURCES (USES)
Operating transfers in 345,000 345,000 - (345,000)
Operating transfers out (584,983) (584,983) (19,200) 565,783 Sale of general capital assets - - 1,050 1,050
Total other financing sources (uses) (239,983) (239,983) (18,150) 221,833 Net change in fund balances 871,583 871,583 2,516,908 1,645,325 Fund balances - beginning 6,449,759 6,449,759 6,449,759 - Fund balances - ending $ 7,321,342 7,321,342 $ 8,966,667 $ 1,645,325 $ Budgeted Amount
Excess (deficiency) of revenues over
(under) expenditures
48 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, 2021
Variance with
Original Final Actual Final Budget

REVENUES
Intergovernmental revenue 170,602 $ 170,602 $ - $ (170,602) $ Use of money and property 300 300 - (300)
Miscellaneous - - 286 286
Total revenues 170,902 170,902 286 (170,616)

EXPENDITURES
Current:

Public works 100,737 100,737 91,936 8,801
Debt service:

Principal - - 17,255 (17,255)
Total expenditures 100,737 100,737 109,191 (8,454)
Net change in fund balances 70,165 70,165 (108,905) (179,070) Fund balances - beginning 148,363 148,363 148,363 -
Fund balances - ending 218,528 $ 218,528 $ 39,458 $ (179,070) $ Budgeted Amount
49 CITY OF FOWLER

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL

IMPACT FEES FUND
FOR THE YEAR ENDED JUNE 30, 2021
Variance with
Original Final Actual Final Budget

REVENUES
Use of money and property 460 $ 460 $ - $ (460) $
Charges for services 495,000 495,000 868,423 373,423
Total revenues 495,460 495,460 868,423 372,963

EXPENDITURES
Current:

Public safety 7,000 7,000 - 7,000
Public works 21,000 21,000 94,522 (73,522)
Culture and recreation 7,000 7,000 - 7,000
Capital outlay 82,000 82,000 - 82,000
Total expenditures 117,000 117,000 94,522 22,478
378,460 378,460 773,901 395,441

OTHER FINANCING SOURCES (USES)
Operating transfers out (107,000) (107,000) - 107,000
Total other financing sources (uses) (107,000) (107,000) - 107,000 Net change in fund balances 271,460 271,460 773,901 502,441 Fund balances - beginning 2,833,256 2,833,256 2,833,256 - Fund balances - ending 3,104,716 $ 3,104,716 $ 3,607,157 $ 502,441 $ Budgeted Amount
Excess (deficiency) of revenues over
(under) expenditures
50 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, 2021
2016 2017 2018 2019 2020 2021

0.4720% 0.0446% 0.0440% 0.0445% 0.0446% 0.0449%
$ 3,856,008 3,236,451 $ 4,363,092 $ 4,291,238 $ 4,565,556 $ 4,881,119 $ $ 1,732,590 1,558,059 $ 1,783,798 $ 1,594,792 $ 1,691,707 $ 1,820,008 $ 207.72% 222.56% 244.60% 269.08% 269.88% 268.19%

72.42% 69.20% 69.34% 71.42% 71.83% 70.99%
NOTES TO SCHEDULEChanges in Benefit Terms - None
*Schedule is intended to show information for ten years. Additional years will be displayed as they become available.Proportion of the net pension liabilityProportionate share of the net pension liabilityCovered payrollProportionate share of the net pension liability as percentage of covered payrollChanges 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 percentPlan fiduciary net position as a percentage of the total pension liability 51 CITY OF FOWLER

REQUIRED SUPPLEMENTARY INFORMATION

COST-SHARING MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION PLAN

SCHEDULE OF CONTRIBUTIONS
LAST 10 YEARS*
AS OF JUNE 30, 2021
2015 2016 2017 2018 2019 2020 2021
$ 424,070 408,694 $ 453,902 $ 454,404 $ 511,142 $ 585,312 $ 729,421 $ Contributions in relation to the actuarially determined 424,070 408,694 453,902 454,404 511,142 585,312 729,421 $ - - $ - $ - $ - $ - $ - $
$ 1,732,590 1,558,059 $ 1,783,798 $ 1,594,792 $ 1,691,707 $ 1,820,008 $ 1,783,377 $

26.23% 24.48% 25.45% 28.49% 30.21% 32.16% 40.90%
*Schedule is intended to show information for ten years. Additional years will be displayed as they become available.Contribution deficiency (excess)Covered payrollContributions as a percentage of covered payrollActuarily required contribution (actuarially determined) contributions 52 THIS PAGE IS LEFT BLANK INTENTIONALLY.
53 SUPPLEMENTARY INFORMATION
54 CITY OF FOWLER

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
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.
55 CITY OF FOWLER

COMBINING BALANCE SHEET

NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2021
Road Community
Traffic Local Maintenance Development
Congestion Transportation and Rehabilitation Block Grant Gas Tax Relief Fund - Article 3 Measure C Act (SB1) (CDBG) Totals ASSETS
Cash and investments 75,306 $ 14,463 $ 28,669 $ 1,386,724 $ 43,645 $ 359,408 $ 1,908,215 $ Intergovernmental receivable - - 14,400 25,439 21,803 89,826 151,468 Community loans receivable - - - - - 283,642 283,642
Total assets 75,306 $ 14,463 $ 43,069 $ 1,412,163 $ 65,448 $ 732,876 $ 2,343,325 $

LIABILITIES
Accounts payable 12,489 $ - $ - $ 2,780 $ - $ 37,073 $ 52,342 $ Total liabilities 12,489 - - 2,780 - 37,073 52,342

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - 14,400 - - - 14,400
Total deferred inflows of resources - - 14,400 - - - 14,400

FUND BALANCES
Nonspendable:

Notes receivable - - - - - 283,642 283,642
Restricted:

Public works 62,817 14,463 28,669 1,409,383 65,448 - 1,580,780 Community development - - - - - 412,161 412,161
Total fund balances 62,817 14,463 28,669 1,409,383 65,448 695,803 2,276,583 Total liabilities, deferred inflows of
resources, and fund balances 75,306 $ 14,463 $ 43,069 $ 1,412,163 $ 65,448 $ 732,876 $ 2,343,325 $ 56 CITY OF FOWLER

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

NONMAJOR SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 2021
Road Community
Traffic Local Maintenance Development
Congestion Transportation and Rehabilitation Block Grant Gas Tax Relief Fund - Article 3 Measure C Act (SB1) (CDBG) Totals

REVENUES
Intergovernmental revenue 143,777 $ - $ - $ 284,352 $ 119,648 $ - $ 547,777 $ Use of money and property - - - 155 - 231,384 231,539
Miscellaneous 1,236 - - - - - 1,236
Total revenues 145,013 - - 284,507 119,648 231,384 780,552

EXPENDITURES
Current:

Public works 18,442 - - 48,348 - - 66,790Community development - - - - - 261 261 Capital outlay - - - 2,992 225,652 340,950 569,594
Total expenditures 18,442 - - 51,340 225,652 341,211 636,645 - 126,571 - 233,167 (106,004) (109,827) 143,907

OTHER FINANCING SOURCES (USES)
Operating transfers out (98,800) - - - - - (98,800)
Total other financing sources (uses) (98,800) - - - - - (98,800) Net change in fund balances 27,771 - - 233,167 (106,004) (109,827) 45,107Fund balances - beginning 35,046 14,463 28,669 1,176,216 171,452 805,630 2,231,476 Fund balances - ending 62,817 $ 14,463 $ 28,669 $ 1,409,383 $ 65,448 $ 695,803 $ 2,276,583 $ Excess (deficiency) of revenues over (under) expenditures

CITY OF FOWLER
AUDITOR’S

COMMUNICATION LETTER
FOR THE YEAR ENDED JUNE 30, 2021

CITY OF FOWLER

SINGLE AUDIT REPORTS
FOR THE YEAR ENDED JUNE 30, 2021

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 Schedule of Findings and Questioned Costs ..................................................................................... 5 - 10 Summary Schedule of Prior Audit Findings .......................................................................................... 11 Corrective Action Plan .................................................................................................................... 12 - 13 901 “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, 2021.

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 2021.

We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. 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 September 15, 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.

September 15, 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, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated September 15, 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 2021-002, 2021-003, 2021-004, 2021-005, 2021-006 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 2021-001 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
September 15, 2022
5 CITY OF FOWLER

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021
A. Findings – Financial Statements Audit
Finding 2021-001 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 2020-21.

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 2020-21, 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.
6 CITY OF FOWLER

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021
Finding 2021-002 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 2020-21. 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 2020-21; 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 2021-003 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. 7 CITY OF FOWLER

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021
Finding 2021-003 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 2020-21 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 2021-004 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 2020-21. 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.
8 CITY OF FOWLER

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021
Finding 2021-004 Internal Controls - Cash (Material Weakness) continued Effect: The City operated during the FY 2020-21 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 2021-005 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. Interim Finance Director’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. 9 CITY OF FOWLER

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021
Finding 2021-005 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 2021-006 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.
10 CITY OF FOWLER

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2021
Finding 2021-006 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 2020-21 however, it seems the implementation was not addressed as planned. The building official during FY 2020-21 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.
11 CITY OF FOWLER

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30, 2021
Finding 2020-001: Internal Controls - Water Consumer Deposits – Not Implemented.

See current year Finding 2021-001
Finding 2020-002: Internal Controls - Water Consumer Overpayments and Accounts Receivable – Not Implemented. See current year Finding 2021-002.

Finding 2020-003: Internal Controls - Closing Books – Not Implemented.

See current year Finding 2021-003
Finding 2020-004: Internal Controls - Cash – Not Implemented.

See current year Finding 2021-004.

Finding 2020-005: Internal Controls - Expenditures and Credit Cards – Not Implemented.

See current year Finding 2021-005.

Finding 2020-006: Internal Controls - Building Permit and Impact Fees – Not Implemented.

See current year Finding 2021-006.

CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 9-A

REPORT TO THE CITY COUNCIL
October 4, 2022
FROM: SCOTT CROSS, City Attorney

SUBJECT
WORKSHOP on City of Fowler’s Gaming Club Ordinance and State Moratorium on Cardroom Licenses

RECOMMENDATION
Conduct a workshop on the City’s current Gaming Club (Cardroom) Ordinance and the end of the State moratorium for cardroom licenses ending effective January 1, 2023 and discuss various options.

BACKGROUND
The City of Fowler has an existing Gaming Club Ordinance that was approved by the voters of Fowler at a special election in 1992, and subsequently adopted by the City Council following voter approval.

The Ordinance was amended several times between 1992 and 1996, and is in Title 5, Chapter, Sections 5-13.01 through 5-13.32 of the Fowler Municipal Code.

Following the adoption of the Ordinance, a gaming club license was issued by the City and approved by the State and the Vineyard Casino operated in the City for short time before apparently closing in about 1997 or shortly thereafter. No other license was subsequently issued by the City after the Vineyard Casino closed, and no gaming clubs have operated in the City since that time.

For many years State law (Business and Professions Code Sections 19962 and 19963) has prohibited the City and State from issuing a new gaming license for an establishment not licensed prior to 2000.

Thus, once the Vineyard Casino closed and the license terminated, the State moratorium prohibited a new gaming club license in Fowler even though the City had an existing Ordinance that preceded the moratorium.

WORKSHOP
October 4, 2022

2 The State moratorium will expire on January 1, 2023. However, a comprehensive review of the City’s Ordinance has not been performed to determine if all if all provisions comply with current State law.

Due to State law changes after the Ordinance was adopted, it is possible the Ordinance will need to be amended to comply with current State law requirements (including Business and Professions Code Section 19860) and voter approval of an amended Ordinance may be required. City staff will need to confirm with the California Bureau of Gambling Control (Bureau) to determine if an amended Ordinance is required and if voter approval at an election will be required.

Attached is a notice from the California Gambling Control Commission dated September 14, 2022, addressing the end of the Cardroom license moratorium. The end of the State moratorium has led to some inquiries about the potential for a cardroom in Fowler. However, before City staff begins any efforts to consult with the Bureau on any necessary amendments to the City’s Ordinance, discussion with and direction from the City Council is needed.

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.

FISCAL IMPACT
No fiscal impact is at this time.

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

Attachment:
-California Gambling Control Commission notice dated September 14, 2022 September 14, 2022
To: All Interested Parties
Re: Cardroom License Moratorium Ending Effective January 1, 2023 Currently, pursuant to Business and Professions Code section 19962, local jurisdictions cannot pass ordinances that either authorize legal gambling, or amend their existing ordinances in a way that would constitute an expansion of gambling.

Pursuant to Business and Professions Code section 19963, the California Gambling Control Commission (Commission) cannot issue a State Gambling License for a new gambling establishment that was not licensed prior to December 31, 1999 or did not have an application on file with the Department of Justice (Department) prior to September 1, 2000.

Collectively, these statutes form a moratorium on the expansion of controlled gambling, which has been in effect for more than two decades.

Historically, the Legislature extended this moratorium on the expansion of gambling.

However, a bill to extend the moratorium did not pass by the end of the 2022 legislative session. As a result, the existing moratorium, as currently constituted by Business and Professions Code sections 19962 and 19963, expires on January 1, 2023.

Despite the expiration of the moratorium, existing Cardrooms seeking to increase their authorized permanent tables, or individuals seeking to own or operate a new cardroom, must be in compliance with all relevant federal, state, and local laws.

Local ordinances limit the number of permanent gaming tables or gambling establishments allowed in their jurisdiction. Any application or request submitted must not exceed the gaming allowances provided by the local jurisdiction.

The Commission cannot approve a request for an increase in authorized tables, or approve an application for a State Gambling License to own or operate a new Cardroom, without the corresponding local jurisdiction having already enacted a gambling ordinance or expanded their existing gambling ordinance in compliance with Business and Professions Code section 19860, Business and Professions Code section 19960, and Business and Professions Code section 19961.

Cardroom Moratorium
September 14, 2022

For local jurisdictions seeking to enact a new gambling ordinance or expand an existing ordinance, there are instances in which an election must be held to approve the new or expanded ordinance pursuant to Business and Professions Code section 19960 and Business and Professions Code section 19961.

Pursuant to Business and Professions Code section 19961.1, any amendment to a city or county ordinance relating to gambling establishments, or the Gambling Control Act, must be submitted to the Department’s Bureau of Gambling Control for review and comment before the ordinance is adopted by the city or county.

Business and Professions Code section 19860 and Business and Professions Code section 19923 expressly direct the Commission to deny gambling licenses to applicants who are not in compliance with the local ordinances governing gambling.

For those considering submitting an application for a new State Gambling License, applicants must be found suitable by the Commission, and part of that suitability includes the applicants obtaining all relevant approvals from the local jurisdiction in which they plan to own and operate a Cardroom.

Before submitting a request for additional authorized permanent tables, or an application for a State Gambling License, consult your local jurisdiction. Confirm that your local jurisdiction has a gaming ordinance that is in compliance with Business and Professions Code sections 19860, 19960, and 19961, and that your request does not violate the local ordinance. The Commission cannot grant approvals to applicants who are not in compliance with the local ordinance.

The Commission has updated the Frequently Asked Questions page on its website, under the “Cardroom” subcategory, with new information and guidance regarding the moratorium.

If you have any questions, please call the Commission at (916) 263-0700 or email [email protected].

Sincerely,

STACEY LUNA BAXTER
Executive Director