MEETING OF THE FOWLER CITY COUNCIL
AGENDA
TUESDAY, JUNE 6, 2023
6:00 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.
The telephone number and Zoom link listed below will provide access to the meeting via teleconference or video conference.
https://us06web.zoom.us/j/87131598102?pwd=Ti9zQVFTeUQrNEtZZXRPYkhLZlNJQT09 Telephone Number: (253) 215-8782
Meeting ID: 871 3159 8102
Passcode: 593310
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 Father Gomidas Zohrabian of Saint Gregory Armenian Apostolic Church
4. Pledge of Allegiance
5. Ceremonial Presentations
5-A. Coach Bill Feaver 500+ Wins
5-B. Swearing in of Police Officer Josefina Hernandez
6. Public Comment
This portion of the meeting is reserved for persons desiring to address the Council on any matter not described on this agenda. Presentations are limited to 5 minutes per person and no more than 15 minutes per topic.
7. Consent Calendar
Items on the Consent Calendar are considered routine and include a recommended action from Staff and shall be acted on by one motion of the Council. If a Councilmember requests additional information or would like to pull an item for discussion, that item shall be pulled from the Consent Calendar and acted upon separately. A Councilmember may register an action on an individual item without pulling the item from the Consent Calendar. A motion to approve the Consent Calendar is deemed to include a motion to waive the full reading of any ordinance or resolution on the Consent Calendar. For adoption of ordinances, only those which received a unanimous vote of the Councilmembers present at introduction shall be eligible for placement on the Consent Calendar.
7-A. RATIFY Warrants for June 6, 2023
7-B. APPROVE Minutes of the May 16, 2023 City Council Meeting
7-C. APPROVE Resolution No. 2644 setting planning fees for calendar year 2023 (Finance)
7-D. Actions pertaining to the adoption of the Fiscal Year 2023/24 (FY24) Budget:
(Finance)
i) APPROVE Resolution No. 2645 to adopt the FY24 Budget ii) APPROVE Resolution No. 2646 to establish the appropriations limit for FY24
iii) APPROVE Position Authorization Resolution No. 2647 iv) APPROVE Resolution No. PFA 2023-01 to adopt the Fowler Public Financing Authority FY24 Budget
7-E. APPROVE an Agreement with Fowler Unified School District to provide one sworn police officer, assigned as a School Resource Officer, 20 hours per week, at school campuses within the City of Fowler (Police)
7-F. Consider items pertaining to Annual Military Equipment Report pursuant to California Government Code Section 7072 (Police)
1. Annual review of Ordinance 2022-03, Fowler Police Department Policy 705, and the 2022-23 Annual Military Equipment Report
2. APPROVE Resolution No. 2648 Renewing Ordinance 2022-03 and Fowler Police Department Policy 705
7-G. Receive and File: Solid Waste Rate Update (Public Works) 7-H. APPROVE Resolution No. 2649 to modify the Fire Academy Training Grant Program (City Manager)
8. Contested Consent Calendar - Items pulled from the Consent Calendar will be heard individually immediately after action is taken on the Consent Calendar.
9. General Administration
9-A. Finance Department
i. ACCEPT the Independent Auditor’s Report for the Fiscal Year 2021-2022 9-B. Recreation Department
i. Provide direction to staff on pop-up museum
10. WORKSHOP to discuss FCFPD intermittent use of Fowler Fire Station
11. Staff Communications (City Manager)
12. Councilmember Reports and Comments
13. Adjourn
Next Ordinance No. 2023-08
Next Resolution No. 2650
CERTIFICATION: I, Angela Vasquez, City Clerk of the City of Fowler, California, hereby certify that the foregoing agenda was posted for public review on Friday, June 2, 2023.
Angela Vasquez
Angela Vasquez, CPMC
City Clerk
CHECK NUMBERS CHECK DATES AMOUNT
ACCOUNTS PAYABLE CHECKS
Regular checks 41298-41398 May 16 thru May 31 $ 121,207.15TOTAL ACCOUNTS PAYABLE CHECKS $ 121,207.15
PAYROLL COSTS
Second May Bi-Monthly Payroll May 31, 2023 109,925.42 $ TOTAL PAYROLL COSTS $ 109,925.42 TOTAL CASH DISBURSEMENTS $ 231,132.57
NOTE:
Check #41298-41324 Void Checks - Printing Issue
CITY OF FOWLER
WARRANTS LIST
June 6, 2023
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Tuesday, May 16, 2023
Mayor Parra called the meeting to order at 6:00 p.m.
Councilmembers Present: Parra, Mejia, Gill, Hammer, Kazarian City Staff Present: City Manager Tucker, City Attorney Cross, Interim Public Works Supervisor Aranda, Community and Economic Development Director Gaffery, Recreation Supervisor Hernandez, City Planner Marple, Finance Director Moreno, City Engineer Park, Sergeant Sorondo, City Clerk Vasquez
5. CEREMONIAL PRESENTATIONS
5-A. Employee of the Quarter – Jon Michael Hammond
5-B. National Public Works Week Proclamation
5-C. Recreation Commissioner Service Recognition
6. PUBLIC COMMENT
Five members of the public spoke.
7. CONSENT CALENDAR
Councilmember Kazarian made a motion to approve the consent calendar, seconded by Councilmember Gill. The motion carried by roll call vote: Ayes: Kazrian, Gill, Hammer, Mejia, Parra
8. CONTESTERD CONSENT CALENDAR
No items were pulled from the Consent Calendar.
9. STAFF COMMUNICATIONS
Updates were given by City Clerk Vasquez, and Community Economic Development Director Gaffery.
10. COUNCILMEMBER REPORTS AND COMMENTS
Updates were provided by Councilmember Kazarian, Mayor Pro-Tem Mejia, Mayor Parra, and Councilmember Hammer.
7-B
2 11. CLOSED SESSION
No reportable action was taken on any of the three items.
12. ADJOURN
Having no further business, the meeting adjourned at 7:30 p.m.
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 7-C
REPORT TO THE CITY COUNCIL
June 6, 2023
FROM DAWN E. MARPLE, City Planner
SUBJECT
APPROVE Resolution No. 2644 setting planning fees for calendar year 2023.
RECOMMENDATION
Staff recommend the City Council take the above action.
BACKGROUND
The City of Fowler imposes planning fees to offset the cost to the City of processing, reviewing, and approving planning and development applications. The amounts of the planning fees are set by the City Council Resolution. As done previously, planning fees are increased annually based on the Engineering News-Record (ENR) Construction Cost Index to cover the increased cost to the City of providing the services.
Government Code Section 66000 et seq., (specifically section 66014) authorizes the City to charge fees to applicants for development entitlements to process applications provided the amount of the fee charged does not exceed the estimated reasonable cost of providing the service for which the fee is charged. Fees should be set at amounts so the applicant is covering the cost to the City of processing the application.
The ENR Construction Cost Index increased 4.9% from January 2022 to January 2023. This index is a commonly used inflation measure in the building industry. The City is authorized to increase applicable fees to keep up with increased costs to the City of processing such applications and entitlements. An inflationary increase in the planning fees is necessary to offset increased costs to the City in processing City of Fowler 2023 Planning Fee Schedule
June 6, 2023
proposed development projects. This increased cost will cover the current estimated reasonable cost of providing such services by City staff and consultants.
In reviewing past consultant costs for processing applications, Staff observed that projects with multiple resubmittals resulted in additional consultant and staff costs incurred by the City beyond the fees charged the applicant. As a result, Staff recommend requiring applicants who have received two incomplete letters from City staff on a particular project, to pay 60% of the application fee for each resubmittal after receipt of the second incomplete letter. This is shown as Note 5 in Exhibit A.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
FISCAL IMPACT
This action will result in additional general fund revenue to offset the City’s increased costs in processing proposed development projects.
Attachments
-Resolution No. 2644
-Resolution No. 2644, Exhibit A
RESOLUTION NO. 2644
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FOWLER
APPROVING PLANNING FEES FOR 2023
WHEREAS, pursuant to Government Code Section 66000 et seq., particularly Government Code section 66014, the City of Fowler (City) is authorized to impose planning fees for processing applications and entitlements for development projects; and WHEREAS, Resolution 2206, approved by the City Council on October 19, 2010, authorizes an annual inflationary adjustment in the planning fees to reflect the increase in construction costs by a percentage equal to the national average of the Engineering New-Record Construction Cost Index; and
WHEREAS, such inflationary adjustments correspond to the estimated increase in the reasonable costs the City incurs in providing the services for which the applicable fees are charged; and
WHEREAS, at a regular meeting on June 6, 2023, at 6:00pm, the Fowler City Council conducted a duly noticed public hearing to consider the City of Fowler 2023 Planning Fee Schedule; and
WHEREAS, notice of said public hearing was published on May 26, 2023 and May 31, 2023, in the The Fresno Business Journal, posted at City Hall and the City’s website, and sent to interested parties via email, in accordance with Government Code Section 6062a; and WHEREAS, the City Council has independently reviewed and considered the City of Fowler 2023 Planning Fee Schedule attached hereto as Exhibit A, and has evaluated and considered the staff report and staff presentation on this matter, and all comments, written and oral presented to the City Council on the City of Fowler 2023 Planning Fee Schedule.
NOW THEREFORE, BASED UPON THE ENTIRE RECORD OF THE PROCEEDINGS, THE CITY COUNCIL RESOLVES AS FOLLOWS:
1. The rates, fees, and charges set forth in Exhibit A attached hereto for the planning fees for the City of Fowler are hereby approved and shall be effective sixty (60) days from the approval of this resolution, in accordance with Government Code Section 66017.
2. The City Council finds that the approved fees set forth in Exhibit A do not exceed the estimated reasonable cost of providing the service for which the respective planning fees are charged; and
PASSED, APPROVED AND ADOPTED this 6th day of June 2023, at a regular meeting of the Fowler City Council by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
Abandoned Residential Property Registration $319.00 4.9% $335 Abandonment of Right-of-Way $2,549.00 4.9% $2,674
Accessory Dwelling Unit $750.00 $750
Administrative Review $941.00 4.9% $987 See Notes 1, 2
Administrative Review - Sidewalk Displays $159.00 4.9% $167 Annexation / Pre-zone (0-6 acres) $6,659.00 4.9% $6,985 See Notes 1, 2 Annexation / Pre-zone (6 plus acres) $9,758.00 4.9% $10,236 See Notes 1, 2 Annexation Extension $637.00 4.9% $668
Appeal to the City Council $33.00 4.9% $35 See Note 6
Appeal to the Planning Commission $162.00 4.9% $170 See Note 6 Building Demolition Permit $517.00 4.9% $542
Building Moving Permit $605.00 4.9% $635
Deferral Agreement $842.00 4.9% $883
Density Bonus Request $601.00 4.9% $630 See Notes 1, 2
Finding of EIR Conformity $1,804.00 4.9% $1,892 See Note 3 Health and Safety Inspection $108.00 4.9% $113
In Lieu Parking Fee (at least 75% of parking requirement must be met, per space) $5,411.00 4.9% $5,676 Out of Area Service Agreement $1,203.00 4.9% $1,262 See Notes 1, 2 Temporary Sign/Banner $36.00 4.9% $38
Water Well Demolition $499.00 4.9% $523
Conditional Use Permit $2,271.00 4.9% $2,382 See Notes 1, 2 Conditional Use Permit - Amendment $2,353.00 4.9% $2,468 See Notes 1, 2 Conditional Use Permit - Extension $1,123.00 4.9% $1,178 Conditional Use Permit - Major (greater than 1 acre site) $2,231.00 4.9% $2,340 See Notes 1, 2 Conditional Use Permit - Minor (less than 1 acre site/or use within structure) $1,118.00 4.9% $1,173 See Notes 1, 2 Temporary Use Permit $172.00 4.9% $180
Development Agreement $5,098.00 4.9% $5,348 See Notes 1, 2 Development Agreement - Amendment $1,593.00 4.9% $1,671 Categorical Exemption $470.00 4.9% $493
Environmental Review - Negative Declaration $5,861.00 4.9% $6,148 See Notes 1, 2, 3 Environmental Review - Mitigated Negative Declaration $7,325.00 4.9% $7,684 See Notes 1, 2, 3 Environmental Review - EIR $13,280.00 4.9% $13,931 See Notes 1, 2, 3 Environmental Notice of Determination - Negative Declaration --------- --------- --------- See Note 4 Environmental Notice of Determination - EIR --------- --------- --------- See Note 4 General Plan Amendment
Major (greater than 5 acre sites) $4,870.00 4.9% $5,109 See Notes 1, 2 Minor (5 acre or less sites) $2,435.00 4.9% $2,554 See Notes 1, 2 General Plan Amendment with Concurrent Rezoning
Major (greater than 5 acre sites) $7,215.00 4.9% $7,569 See Notes 1, 2 Minor (5 acre or less sites) $3,608.00 4.9% $3,785 See Notes 1, 2 Garage Sale Permit (after 2 sales) $33.00 4.9% $35
Home Occupation Permit $48.00 4.9% $50
Conditional Use Permit
Environmental Review
Type of Application Notes
Exhibit A
Planning Fee Schedule 2023
2023
2022 Fee Increase % 2023 Fee
City of Fowler
Lot Line Adjustment $1,875.00 4.9% $1,967 See Notes 1, 2 Tentative Parcel Map $4,927.00 4.9% $5,168 See Notes 1, 2 Final Parcel Map $4,588.00 4.9% $4,813 See Notes 1, 2
Revised Parcel Map $1,856.00 4.9% $1,947 See Notes 1, 2 Tentative Subdivision Map - Small (5-10 lots) $9,859.00 4.9% $10,342 See Notes 1, 2 Tentative Subdivision Map - Greater than 10 lots $11,728.00 4.9% $12,303 See Notes 1, 2 Final Subdivision Map - Small (5-10 lots) $3,274.00 4.9% $3,434 Final Subdivision Map - Greater than 10 lots $5,048.00 4.9% $5,295 Revised Tentative Subdivision Map $6,713.00 4.9% $7,042 See Notes 1, 2 Tentative Tract Map Extension $1,123.00 4.9% $1,178
Landscaping / Conservation Review - Residential $672.00 4.9% $705 Landscaping / Conservation Review - Commercial $1,378.00 4.9% $1,446 Manufactured Housing Permit $458.00 4.9% $480
Sign Review $135.00 4.9% $142
Site Plan Review
Major (greater than 1 acre sites) $2,670.00 4.9% $2,801 See Notes 1, 2 Minor (1 acre or less sites) $1,335.00 4.9% $1,400 See Notes 1, 2 Preliminary Map/Site Plan Review (after 1 review) $750.00 $750 Major (commercial, industrial, multifamilyl) $1,852.00 4.9% $1,943 See Notes 1, 2 Minor (single family residential) $926.00 4.9% $971 See Notes 1, 2 Minor Deviation $134.00 4.9% $141
Classification of Zoning Use $637.00 4.9% $668
Rezoning
Major Change (map change greater than 5 acres) $4,804.00 4.9% $5,039 See Notes 1, 2 Minor Change (map change 5 acres or less/or text amendment) $2,405.00 4.9% $2,523 See Notes 1, 2 Zone Map Amendment $4,892.00 4.9% $5,132 See Notes 1, 2 Zone Text Amendment $4,738.00 4.9% $4,970 See Notes 1, 2
1. If an application is withdrawn or returned before it is deemed complete or within two weeks of submittal, whichever occurs first, then the applicant shall be entitled to a full refund.
Refunds:
Notes:
5. After receiving two incomplete letters from City staff on a given project, applicants are required to pay 60% of the application fee for each resubmittal past receipt of the second incompleteness letter.
6. Applicants are required to pay an additional $300 for public noticing of each appeal hearing.
Zoning
1. More Complex projects require a consultant proposal for estimated cost.
2. Should a project require additional study, staff time, public hearings, or notification, then additional funds shall be deposited in an amount determined by the Director.
3. For Negative Declarations and EIRs prepared by qualified consultants under contract to the City, the fee shall be cost + 15%.
4. CEQA filing fees shall be as required by the California Department of Fish and Wildlife website and shall include filing fees for the Fresno County Clerk. Checks in the required amount shall be deposited with the City prior to the final public hearing adopting the environmental document and shall be returned if the project is denied.
Land Division Applications
Variance
2. If an application is withdrawn or returned after the initial period described above, but no later than six months after submittal and prior to scheduling for a earing or an administrative decision, then the applicant shall be refunded half of the application fees.
3. After six months from application submittal, or once an application has been scheduled for a public hearing or administrative decision, whichever occurs first, no refunds shall be given.
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 7-D
REPORT TO THE CITY COUNCIL
June 6, 2023
FROM MARGARITA MORENO, Finance Director
SUBJECT
Actions pertaining to the adoption of the Fiscal Year 2023/24 (FY24) Budget:
i) APPROVE Resolution No. 2645 to adopt the FY24 Budget. ii) APPROVE Resolution No. 2646 to establish the appropriations limit for FY24. iii) APPROVE Position Authorization Resolution No. 2647. iv) APPROVE Resolution No. PFA 2023-01 to adopt the Fowler Public Financing Authority FY24 Budget.
RECOMMENDATION
Staff recommend the City Council take the above actions.
BACKGROUND
The preliminary FY24 budget was presented at the May 2, 2023 City Council meeting. The proposed FY24 Budget is submitted for City Council consideration. The proposed FY24 Budget, including all fund types, is projected to total $28.6 million. The proposed FY24 Budget reflects the Council’s goals and objectives and allocates the necessary funding and staffing to provide core public services. The proposed FY24 Budget is presented for Council's review and adoption. The proposed FY24 Budget, including all fund types, is $28,641,274 in expenditures and summarized below:
Fiscal Year 2023/24 Budget
June 6, 2023
Highlights for the revised FY24 Budget include:
• Administration:
o 2.5% cost of living adjustment for all positions, effective September 1, 2023, to offset increase cost from CalPERS.
o Reclassification of the Community & Economic Development Director to Assistant City Manager/Community & Economic Development Director.
• Police Department:
o One new full-time sworn Police Officer to be partially reimbursed by Fowler Unified School District.
o One new patrol vehicle funded by Measure N.
• Public Works Department:
o One new full-time Maintenance Worker Assistant for Parks and Streets. o Reclassification of one Senior Maintenance Worker to Lead Maintenance Worker and reclassification of one Water Operator II to Lead Water Operator. o Three new electric carts funded by a San Joaquin Valley Air Pollution Control District grant.
o One new F150 ford truck funded by Water Department.
A brief summary of each fund type is provided below:
General Fund
The General Fund accounts for core public services such as Police, Fire, Parks and Recreation, Administration and Finance. The General Fund is primarily funded from general tax revenues, with the largest revenue source coming from sales tax and property taxes. The proposed FY24 Budget projects a General Fund surplus of $376.
Special Revenue Funds
Special Revenue Funds are used to account for restricted revenues such as the Utility Users Tax, District Sales Tax (Measure N), gas tax, COPS grant, State and Federal streets funding and development impact fees. The proposed FY24 Budget projects total Special Revenue Funds expenses of $16.4 million.
Enterprise Funds
Enterprise Funds include the Water Utility Fund, Water Well Maintenance, Groundwater Recharge, and TCP Settlement Fund. Revenues to cover expenses in these funds come General Fund $ 6,249,065
Special Revenue Funds $ 16,451,189
Enterprise Funds $ 5,195,193
Debt Service Funds $ 270,171
Public Financing Authority $ 364,396
Successor Agency $ 111,260
Total Budget $ 28,641,274
Fiscal Year 2023/24 Budget
June 6, 2023
primarily from user fees. The proposed FY24 Budget projects total Enterprise Fund expenses of $5.1 million.
Appropriation Limit
Article XIIIB to the California Constitution requires cities to adopt annual appropriation limits as part of their budget process. The City’s appropriations limit is adjusted annually based on inflation and population growth. The City’s appropriation limit for FY24 is $12,186,020.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
FISCAL IMPACT
The adoption of the FY24 Budget sets appropriations to provide core public services.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Proposed FY24 Budget
- Resolution No. 2645
- Resolution No. 2646
- Resolution No. 2647
- Resolution No. PFA 2023-01
CITY OF FOWLER
June 6, 2023
Proposed Budget
Fiscal Year 2023-24
Table of Contents
INTRODUCTION & SUMMARIES .................................................................................................. 0 Leadership Group........................................................................................................................ 1 Letter from Mayor....................................................................................................................... 2 Letter from City Manager............................................................................................................ 3 Organizational Chart ................................................................................................................... 5 Personnel Summary .................................................................................................................... 6 All Fund Chart.............................................................................................................................. 9 Fund Sources ............................................................................................................................ 10 General Fund Revenues Chart................................................................................................... 11 General Fund Expenditures Chart…….……………………………………………………………....……………….…12 GENERAL FUND ......................................................................................................................... 13 • General Fund Detail .......................................................................................................... 14 • City Council ....................................................................................................................... 26 • Administration .................................................................................................................. 27 • City Clerk/Human Resources ............................................................................................ 28 • Finance.............................................................................................................................. 29 • City Attorney ..................................................................................................................... 30 • General Government ........................................................................................................ 31 • Police Services................................................................................................................... 32 • Fire Services...................................................................................................................... 33 • Community Development Support................................................................................... 34 o Planning Services .................................................................................................. 34 o Building Services................................................................................................... 35 o Information Technology........................................................................................ 36 • Public Works Services....................................................................................................... 37 o Street Maintenance .............................................................................................. 37 o Park Maintenance................................................................................................. 38 o Animal Control ...................................................................................................... 39 • Recreation......................................................................................................................... 40 • Senior Center .................................................................................................................... 41 SPECIAL REVENUE FUNDS............................................................................................................. 42 • Special Revenue Detail ..................................................................................................... 43 • 200 - Utility Users Tax Fund .............................................................................................. 54 • 201 - District Sales Tax Fund ............................................................................................. 55 • 206 - COPS Grant Fund ..................................................................................................... 56 • 208 - CARES (Covid 19) Fund............................................................................................. 57 • 209 - Recycle Grant Fund ................................................................................................. 58 • 210 - Gas Tax Fund ........................................................................................................... 59 • 211 - Traffic Congestion Relief Fund................................................................................. 60 • 212 - ARPA Fund ............................................................................................................... 61 • 213 – CalRecylce SB1383 Grant........................................................................................ 62 • 220 - LTF Article 3 Fund .................................................................................................... 63 • 225 - LTF Article 8 Fund .................................................................................................... 64 • 230 - Measure C Fund....................................................................................................... 65 • 235 - Road Maintenance Rehab Acct SB 1 Fund............................................................... 66 • 236 - Active transportation Program (ATP) ...................................................................... 67 • 237 - Surface Transportation Block Grant (STBG) ............................................................ 68 • 250 - Community Development Block Grant Fund........................................................... 69 • 255 – State Grant AB178................................................................................................... 70 • 256 – DWR State Grant..................................................................................................... 71 • 710 - AB1600 General Services Fund................................................................................ 72 • 720 - AB1600 Law Enforcement Fund .............................................................................. 73 • 730 - AB1600 Fire Fund..................................................................................................... 74 • 740 - AB1600 Traffic Impact Fund .................................................................................... 75 • 750 - AB1600 Parks Fund .................................................................................................. 76 • 760 - AB1600 Water Fund................................................................................................. 77 • 765 - AB1600 Ground Water Recharge Fund ................................................................... 78 • 770 - AB1600 Sewer Fund................................................................................................. 79 • 780 - AB1600 Storm Drain Fund ...................................................................................... 80 • 790 - Fire Station Building Fund........................................................................................ 81 • 795 - Cal Trans SR 99/Manning Fund................................................................................ 82 • 799 - AB1600 Merced Signalization Fund......................................................................... 83 ENTERPRISE FUNDS ................................................................................................................... 84 • Enterprise Detail .............................................................................................................. 85 • 500 - Water Fund .............................................................................................................. 88 • 501 - Water Well Maintenance Fund ............................................................................... 89 • 502 - Groundwater Recharge CID Fund............................................................................ 90 • 503 - TCP Fund .................................................................................................................. 91 DEBT SERVICE FUNDS................................................................................................................ 92 • Debt Service Detail ........................................................................................................... 93 • 320 - Debt Service 88-1 Fund ........................................................................................... 96 • 325 - Assessment District 1993-1 Debt Service Fund....................................................... 97 • 326 - Assessment District 1993-1 Hospital Improvement Debt Service Fund.................. 98 • 327 - Assessment District 1993-1 Merced Street Improvement Debt Service Fund........ 99 • 329 - Fire Station Bldg Debt Service Fund ...................................................................... 100 • 330 - Assessment District 1994-1 Debt Service Fund..................................................... 101 SUCCESSOR AGENCY FUND..................................................................................................... 102 • Successor Agency Detail...........................................................................................................103 • 840 - State Grant AB178-FIA.......................................................................................... 104 • 850 - Successor Agency Fund.......................................................................................... 105 PUBLIC FINANCING AUTHORITY FUND ................................................................................... 106 • Public Financing Authority Detail.................................................................................... 107 • 900 - Public Financing Authority Fund............................................................................ 108 CAPITAL IMPROVEMENT PROGRAM....................................................................................... 109 APPROPRIATION GANN LIMIT................................................................................................. 112
2023-2024 CITY OF FOWLER LEADERSHIP GROUP
Elected Officials
Daniel T. Parra Mayor
Juan Mejia Mayor Pro-Tem
Karnig Kazarian Councilmember
Leonard Hammer Councilmember
Amarjeet Gill Councilmember
Large Management Team
Wilma Tucker City Manager
Michael Reid Police Chief
Dustin Hail Fire Chief (Fresno County Fire Protection District) Margarita Moreno Finance Director
Angela Vasquez City Clerk/Human Resource Officer
Thomas Gaffery Assistant City Manager/Community & Economic Development Director Vacant Public Works Director
Yvonne Hernandez Recreation and Senior Center Supervisor Scott G. Cross City Attorney (Lozano Smith)
Dawn Marple City Planner (Provost & Pritchard Consulting Group) Soo Ho Park City Engineer (Provost & Pritchard Consulting Group) 1 128 South Fifth Street ♦ Fowler, CA 93625 ♦ Voice: 559-834-3113 ♦ Fax: 559-834-0185 Dear Residents and Business Owners of Fowler
The term "it takes a village to raise a child" conveys the message that it takes many people to provide a safe, healthy environment for our children. We are living in difficult times and the City of Fowler is not immune to the harsh conditions. Although this may be the case our city is doing quite well. A major contributor to the success of our city derives from the care and hard work of our residents. All of you work tirelessly, show determination, creativity and an entrepreneurial spirit that has transformed Fowler into a model city.
I am pleased to present next year's budget FY 2023-2024 for our great and vibrant city. This budget reflects our values and the people's most pressing needs. The safety of Fowler residents and neighborhoods remain one of my highest priorities. It improves public safety while being fiscally responsible with strong reserves to address uncertainties in the year ahead.
THE NUMBERS AT A GLANCE
The General fund revenue forecast for FY 2024 totals $6.2 million. This is a net increase of 4 % over the FY 2023. Most of this projected increase is attributable to growth in sales tax and property tax revenue. The General Fund is the portion of the budget that covers many of the city's other function areas, including the maintenance of facilities, paths and parks, housing, and public safety.
RESERVES
To ensure we can weather any unexpected changes in the economy, staff plans on developing a reserve policy for council's consideration this calendar year.
While one of the constants in life is change, we know that challenge is never far behind. This budget encompasses what our city needs to face future unanticipated challenges ahead. The City of Fowler staff and city council members will continue to rise above the times and will strive to find new paths to remain ready to deal with whatever else may lie ahead.
Sincerely,
Daniel T. Parra
Mayor of Fowler
2 3
4 Building Official
Permit Technician
Planning & Code
Enforcement Technician
I
City of Fowler
Assistant City Manager/
Community & Economic
Development Director
Recreation / Senior
Center Supervisor
City Planner
(contract)
Director of Finance
Accountant
Accounting Assistant
Administrative Assistant
(2 FTE)
Director of Public Works
Maintenance Worker
(2 FTE)
Maintenance Assistant
(3 FTE)
(1 FTE)
Public Works Supervisor
Lead Water Operator
Police Chief
City Manager
City Clerk/HR Officer
Lead Maintenance
Worker
Water Operator I
Fire Department
(contract)
Records & Property
Technician II
City Council
Residents of Fowler
City Engineer
(contract)
Sergeants
(2 FTE)
Corporals
(2 FTE)
Officers
(6 FTE)
(1 FTE)
Community Service
Officer
City Attorney
Water Operator in
Training
5 City of Fowler
Position Authorization Resolution
Exhibit A
Classification FTE Primary Dept
City Manager 1.0 Administration
Assistant City Manager 1.0 Comm Dev
City Clerk 1.0 Clerk
Finance Director 1.0 Finance
Accountant 1.0 Finance
Accounting Assistant 1.0 Finance
Administrative Assistant 2.0 Finance
Community & Economic Development Director 1.0 0.0 Comm Dev Building Official 1.0 Comm Dev
Permit Technician 1.0 Comm Dev
Planning & Code Enforcement Technician I 1.0 Comm Dev
Police Chief 1.0 Police
Police Sergeant 2.0 Police
Police Corporal 2.0 Police
Police Officer 6.0/1.0 Police
Community Service Officer I 1.0 Police
Records and Property Technician II 1.0 Police
Public Works Director 1.0 PW
Public Works Supervisor 1.0 PW
Lead Maintenance Worker 1.0 PW
Maintenance Worker 2.0 PW
Maintenance Assistant 3.0/1.0 PW
Lead Water Operator 1.0 PW
Water Operator I 1.0 PW
Water Operator in Training 1.0 PW
Recreation and Senior Center Supervisor 1.0 Senior/Recreation *Full time positions
38.0 6
GF GF GF GF GF GF GF GF Water Successor
Title Fund Admin City Clerk Finance Police Fire St Maint Parks Plan Bldg Rec Sn Ctr Fund Agency City Manager 70.0% 70.0% 30.0% 100.00%
City Clerk 65.0% 65.0% 35.0% 100.00%
Finance Director 41.0% 41.0% 50.0% 9.0% 100.00%
Accountant 60.0% 60.0% 40.0% 100.00%
Accounting Assistant 0.0% 100.0% 100.00%
Administrative Assistant 90.0% 90.0% 10.0% 100.00%
Administrative Assistant 75.0% 50.0% 25.0% 25.0% 100.00% ACM/Community & Economic Development Director 90.0% 40.0% 50.0% 10.0% 100.00% Planning & Code Enforcement Tech 1 100.0% 25.0% 25.0% 50.0% 100.00% Permit Technician 85.0% 15.0% 30.0% 30.0% 10.0% 15.0% 100.00% Building Official 100.0% 100.0% 100.00%
Public Works Director 40.0% 40.0% 60.0% 100.00%
Lead Maintenance Worker 100.0% 50.0% 50.0% 100.00%
Maintenance Worker (2) 100.0% 50.0% 50.0% 100.00%
Maintenance Assistant 66.0% 33.0% 33.0% 34.0% 100.00%
Maintenance Assistant 100.0% 100.0% 100.00%
Maintenance Assistant (Janitorial/Park Maint) (2) 100.0% 100.0% 100.00% Water Operator in training 100.0% 100.0% 100.00%
Water Operator I 100.0% 100.0% 100.00%
Lead Water Operator 0.0% 100.0% 100.00%
Public Works Supervisor 66.0% 33.0% 33.0% 34.0% 100.00% Recreation and Senior Center Supervisor 100.0% 50.0% 50.0% 100.00% Police Chief 100.0% 100.0% 100.00%
Community Services Officer 100.0% 100.0% 100.00%
Police Sergeant+5%POST (1) 100.0% 100.0% 100.00%
Police Sergeant+2%POST (1) 100.0% 100.0% 100.00%
Police Corporal (2) 100.0% 100.0% 100.00%
Police Officer + 5% POST (2) 100.0% 100.0% 100.00%
Police Officer (5) 100.0% 100.0% 100.00%
Records & Property Technician II* 100.0% 100.0% 100.00% *Y indicates employee with a grandfathered salary above Step E Salary & Benefits Cost Allocation
FY 2023-2024
7 Effective 07/01/2023 Rev 05/02/2023
MONTHLY PAY
FULL TIME STEP STEP STEP STEP STEP
POSITION/CLASSIFICATION TITLE A B C D E
CITY MANAGER (by contract) 16,124
ASSISTANT CITY MANAGER 9,702 10,188 10,697 11,232 11,793 CITY CLERK 5,777 6,066 6,369 6,687 7,022
DEPUTY CITY CLERK/HUMAN RESOURCE OFFICER 5,233 5,495 5,770 6,058 6,361 ACCOUNTANT 4,403 4,623 4,854 5,097 5,351
ACCOUNTING ASSISTANT 3,274 3,437 3,609 3,790 3,979
ACCOUNTING TECHNICIAN 3,613 3,794 3,984 4,183 4,392
ADMINISTRATIVE ASSISTANT 3,613 3,794 3,984 4,183 4,392
BUILDING INSPECTOR I 3,613 3,794 3,984 4,183 4,392
BUILDING INSPECTOR II 4,191 4,400 4,620 4,851 5,094
BUILDING OFFICIAL 5,636 5,918 6,213 6,524 6,850
CODE ENFORCEMENT OFFICER I 3,116 3,272 3,435 3,607 3,787 CODE ENFORCEMENT OFFICER II 3,613 3,794 3,984 4,183 4,392 PLANNING & CODE ENFORCEMENT TECHNICIAN I 3,525 3,702 3,887 4,081 4,285 COMMUNITY AND ECONOMIC DEVELOPMENT DIRECTOR 7,963 8,361 8,779 9,218 9,679 FINANCE DIRECTOR 8,576 9,004 9,454 9,927 10,424
FIRE CHIEF 8,366 8,785 9,224 9,685 10,169
MAINTENANCE ASSISTANT 2,966 3,114 3,270 3,433 3,605
MAINTENANCE WORKER 3,439 3,611 3,792 3,981 4,181
SENIOR MAINTENANCE WORKER 3,796 3,986 4,186 4,395 4,615 LEAD MAINTENANCE WORKER 4,981 5,230 5,492 5,766 6,055
PERMIT TECHNICIAN 3,525 3,702 3,887 4,081 4,285
POLICE CHIEF (by contract) 12,000
POLICE CORPORAL 5,364 5,632 5,914 6,210 6,520
POLICE LIEUTENANT 6,867 7,210 7,570 7,949 8,346
POLICE OFFICER 4,626 4,857 5,100 5,355 5,622
POLICE OFFICER + 2% POST 4,719 4,954 5,202 5,462 5,734
POLICE OFFICER + 5% POST 4,857 5,100 5,355 5,623 5,903
POLICE SERGEANT 5,921 6,217 6,528 6,854 7,197
POLICE SERGEANT + 2% POST 6,039 6,341 6,659 6,991 7,341 POLICE SERGEANT + 5% POST 6,217 6,528 6,854 7,197 7,557 PUBLIC WORKS DIRECTOR 7,963 8,361 8,779 9,218 9,679
PUBLIC WORKS SUPERVISOR 5,636 5,918 6,213 6,524 6,850
RECORDS AND PROPERTY TECHNICIAN I 2,893 3,038 3,190 3,349 3,517 RECORDS AND PROPERTY TECHNICIAN II 3,355 3,523 3,699 3,884 4,079 COMMUNITY SERVICES OFFICER 3,355 3,523 3,699 3,884 4,079 RECREATION AND SENIOR CENTER SUPERVISOR 5,106 5,361 5,629 5,911 6,206 WATER OPERATOR IN TRAINING 2,893 3,038 3,190 3,349 3,517 WATER OPERATOR I 3,355 3,523 3,699 3,884 4,079
WATER OPERATOR II 3,704 3,889 4,083 4,288 4,502
LEAD WATER OPERATOR 5,233 5,495 5,770 6,058 6,361
SALARY CLASSIFICATIONS & CORRESPONDING STEPS PER POSITION FISCAL YEAR 2023-2024
8 General Fund
$6,249,065
21.82%
Special Revenue Funds
$16,451,189
57.44%
Enterprise Funds
$5,195,193
18.14%
Debt Service Funds
$270,171
0.94%
Public Financing Authority
$364,396
1.27%
Successor Agency
$111,260
0.39%
City of Fowler
Expenditures All Funds
9 Funds
Estimated
Begnning
Balance 7/1/23 Revenue Operations Reimb. Debt Svcs. Capital Trnsf. In Trnsf. Out Total Uses Revenues
Over/(Under)
Expenditures
Estimated Ending
Balance 6/30/24
101 General Fund 5,127,237 6,249,441 5,194,340 - - 325,000 745,325 (15,600) 6,249,065 376 5,127,613 Total General Fund 5,127,237 6,249,441 5,194,340 - - 325,000 745,325 (15,600) 6,249,065 376 5,127,613 Special Revenue Funds
200 Utility Users Tax 1,553,182 500,000 814,000 - 52,000 495,000 - (260,000) 1,101,000 (601,000) 952,182 201 District Sales Tax 5,554,749 1,800,000 1,085,740 - - 3,265,000 - (360,325) 3,990,415 (2,190,415) 3,364,334 206 COPS Grant 263,068 125,000 250,000 - - - (125,000) 125,000 - 263,068 208 CARES Funding-CDBG-CV - -
209 Recycle Grant 3,500 5,000 5,000 - - - - - 5,000 - 3,500 210 Gas Tax 172,131 179,847 - - (93,600) 93,600 86,247 258,378 211 Traffic Congestion Relief Fund-St Project (970,235) - - - - - - - - - (970,235) 212 American Rescue Plan Act 654,211 - - - - 283,000 - - 283,000 (283,000) 371,211 213 CalRecycle SB1383 Grant 20,649 - - - - - - - - - 20,649 220 LTF Article 3 14,669 16,000 30,000 - - - - - 30,000 (14,000) 669 225 LTF Article 8 32,844 596,000 - - - 618,000 - - 618,000 (22,000) 10,844 230 Measure C 1,191,064 250,338 - - - 152,078 - - 152,078 98,260 1,289,324 235 Road Maintenance Rehab Acct 455,767 172,102 - - - 323,096 - - 323,096 (150,994) 304,773 236 Active Transportation Plan (ATP) 2,872 600,000 - - - 600,000 - - 600,000 - 2,872 237 Surface Transportation Block (STBG) 861,747 900,000 - - - 900,000 - - 900,000 - 861,747 250 CDBG 1,056,099 - - - - - - - - - 1,056,099
255 State Grant AB178 4,000,000 - - - - 4,000,000 - - 4,000,000 (4,000,000) - 256 DWR State Grant-Well #9 109,547 2,100,000 - - - 2,100,000 - - 2,100,000 - 109,547 710 AB1600 General Service 100,043 60,000 - - - 125,000 - - 125,000 (65,000) 35,043 720 AB1600 Law Enforcement 431,614 60,000 - - - 450,000 - - 450,000 (390,000) 41,614 730 AB1600 Fire 718,194 80,000 - - - 475,000 - - 475,000 (395,000) 323,194 740 AB1600 St Maint 293,868 80,000 - - - - - - - 80,000 373,868 750 AB1600 Parks 972,454 80,000 - - - 1,030,000 - - 1,030,000 (950,000) 22,454 760 AB1600 Water 896,575 140,000 - - - - - - - 140,000 1,036,575 765 AB1600 Ground Water Recharge - 50,000 - - - - - (50,000) 50,000 - - 770 AB1600 Sewer 1,854,121 80,000 - - - - - - - 80,000 1,934,121 780 AB1600 Storm Drain 388,454 80,000 - - - - - - - 80,000 468,454 790 Fire Station Bldg 9,328 - - - - - - - - - 9,328
795 Cal Trans SR 99/Manning 150 150 - - - - - - - 150 300 799 AB1600 99/Merced Signalization 220,226 - - - - - - - - - 220,226 Total Special Revenue Funds 20,860,891 7,954,437 2,184,740 - 52,000 14,816,174 - (888,925) 16,451,189 (8,496,752) 12,364,139 Enterprise Funds
500 Water Utility 173,402 1,586,600 1,736,143 - 123,881 124,500 - - 1,984,524 (397,924) (224,522) 501 Water Well Maintenance 1,437,076 113,000 - - - - - - - 113,000 1,550,076 502 Groundwater Recharge CID (317,205) 50,000 360,669 - - - 50,000 - 410,669 (360,669) (677,874) 503 TCP 2,229,786 602,000 - 2,800,000 2,800,000 (2,198,000) 31,786 Total Enterprise Funds 3,523,059 2,351,600 2,096,812 - 123,881 2,924,500 50,000 - 5,195,193 (2,843,593) 679,466 Debt Service Funds
320 Debt Service 88-1 245,196 39,285 - - - - - - - 39,285 284,481 325 AD 1993-1 Debt Svc (355,218) 80,341 - - 27,764 - - - 27,764 52,577 (302,641) 326 AD 1993-1 Hospital Improvement (61,200) - - - 15,600 - 15,600 - 15,600 (61,200) (61,200) 327 AD 1993-1 Debt Svc Merced Street (352,200) - - - 93,600 - 93,600 - 93,600 (352,200) (352,200) 329 Fire Station Bldg Debt Service 17,891 - - - - - - - - - 17,891 330 Assessment Dist 1994-R Debt Svc (297,253) 154,340 600 - 132,607 - - - 133,207 21,133 (276,120) Total Debt Service Funds (802,784) 273,966 600 - 269,571 - 109,200 - 270,171 (300,405) (689,789) Successor Agency Funds
840 State Grant AB178-FIA - - - - - - - - - - -
850 Successor Agency 262,156 111,260 22,010 - 89,250 - - - 111,260 - 262,156 Total Successor Agency Fund 262,156 111,260 22,010 - 89,250 - - - 111,260 - 262,156 Financing Authority Fund
900 Public Financing Authority (PFA) 457,071 365,821 5,575 - 358,821 - - - 364,396 1,425 458,496 Total Financing Authority Fund 457,071 365,821 5,575 - 358,821 - - - 364,396 1,425 458,496 Grand Total 29,427,630 17,306,525 9,504,077 - 893,523 18,065,674 904,525 (904,525) 28,641,274 (11,638,949) 18,202,081 10 AdoptedcurrentProjected Proposed
Actual Actual Actual Budget 3/29/23 Budget Budget
2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024
REVENUES
Property Taxes 763,938 1,121,318 1,117,647 933,250 1,015,780 955,250 VLF 1,070,999 791,623 835,038 824,700 824,700 839,700
Sales Tax 1,841,719 1,733,522 1,827,426 1,700,000 1,700,000 1,730,000 Transient Occupancy Tax 220,630 140,349 167,041 150,000 150,000 153,000 Licenses & Fees 486,643 809,430 1,139,464 807,200 815,370 858,100 Franchise Tax 364,905 408,203 471,602 387,200 387,971 428,200 Services & Fees 35,036 86,093 75,402 111,550 131,466 111,550 Fines 13,252 9,712 10,459 11,500 11,500 11,500
Use of Money & Property 28,307 14,131 12,777 14,500 14,500 14,500 Grants 22,613 25,442 34,307 253,000 334,557 337,650
Other Misc Revenues 87,233 217,372 379,654 100,500 127,407 64,666 Sales of Property 292,204 1,050 - - - - Transfer In 50,000 - 722,887 746,015 746,015 745,325 Total General Fund Revenues 5,277,479 5,358,245 6,793,704 6,039,415 6,259,266 6,249,441 Property Tax
15.29%
VLF 13.44%
Sales Tax
27.68%
Transient
Occupancy
Tax
2.45%
Licenses &
Fees
13.73%
Franchise Tax
6.85%
Services & Fees
1.78%
Fines
0.18%
Use of Money
& Property
0.23%
Grants
5.40%
Other Misc
Revenues
1.03%
Transfer In
11.93%
General Fund Revenues
11 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024
EXPENSES
City Council 15,801 14,690 24,258 44,320 44,320 44,320
Administration 360,230 386,549 356,639 433,606 413,682 454,384 City Clerk 88,976 98,704 68,477 120,058 120,072 147,500 Finance 276,936 419,098 444,593 313,173 313,173 312,861 City Attorney 189,600 221,163 268,086 180,000 180,000 180,000 General Government 444,928 273,349 298,162 227,252 253,969 253,962 Police 1,822,386 1,752,300 1,775,130 2,055,723 2,055,723 1,881,958 Fire 103,724 163,301 169,654 244,803 246,859 235,829
Community Development 342,056 879,094 1,099,014 852,438 756,938 935,388 Information Technology 0 0 0 0 0 74,150
Public Works 713,534 738,602 813,725 1,358,118 1,350,398 1,400,586 Recreation 101,459 76,222 104,401 142,649 142,649 166,484 Senior Center 94,710 134,247 106,209 152,635 152,635 161,643 Total General Fund Expenses 4,554,340 5,157,319 5,528,348 6,124,775 6,030,418 6,249,065 City Council
1%
Administration
7%
City Clerk
2%
Finance
5%
City Attorney
3%
General
Government
4%
Police
Fire 30%
4%
Community
Development
15%
Information
Technology
1%
Public
Works
22%
Recreation
3%
Senior
Center
3%
General Fund Expenditures by Department
12 GENERAL FUND
13 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024
GENERAL FUND REVENUES
3001 Current Secured Property Tax 664,028 519,075 548,812 570,000 570,000 580,000 3002 Current Unsecured Prop Tax 36,299 48,598 48,848 50,000 50,000 50,000 3003 Prior Year Secured Prop Tax 16,756 34,808 62 25,000 25,000 25,000 3004 Prior Year Unsecured Prop Tax 88 7,940 - 8,000 58,430 9,000 3007 Current Supp Prop-Sec 16,904 15,950 11,594 11,000 11,000 11,000 3008 Current Supp Prop-Unsec - 238 6,175 250 250 250
3009 Prior Year Supp 379 5,202 396 5,000 5,000 5,000
3011 Real Property Transfer 22,111 27,566 41,268 25,000 29,744 31,000 3013 Homeowners Exemption 7,373 7,732 8,021 4,000 4,000 4,000 3015 Tax Increment 454,209 - 452,471 235,000 262,356 240,000 Total Taxes 763,938 1,121,318 1,117,647 933,250 1,015,780 955,250 3101 Animal License 66 28 30 100 100 100
3102 Building Permits 364,635 464,971 772,797 500,000 500,000 550,000 3103 Business License 27,891 30,124 39,743 31,000 31,000 31,000 3104 Business License Late Fees 305 566 766 600 600 1,500 3106 Encroachment Permits 24,139 11,953 21,387 15,000 23,170 15,000 3107 Plan Check Fee 48,464 192,019 254,533 200,000 200,000 200,000 3109 Transportation Permit 96 32 80 100 100 100
3110 Grading Permit 20,609 109,707 49,884 60,000 60,000 60,000 3112 SB1473 168 - 4 100 100 100
3114 Tobacco Health Permit 270 30 240 300 300 300
3120 SB1186-BusLic-State - - - - - -
Total Licenses & Permits 486,643 809,430 1,139,464 807,200 815,370 858,100 3201 Motor Vehicle Fines 11,467 8,302 812 8,000 8,000 8,000 3202 Court Fines 1,785 1,410 9,647 3,500 3,500 3,500
Total Fines & Forefeitures 13,252 9,712 10,459 11,500 11,500 11,500 3301 Interest Income 21,127 6,592 3,362 7,000 7,000 7,000 3302 Property Rental 7,180 7,539 9,415 7,500 7,500 7,500 Total Use of Money & Property 28,307 14,131 12,777 14,500 14,500 14,500 3401 Motor Vehicle Lic In Lieu 50 4,734 - 4,700 4,700 4,700 3402 Sales Tax 1,841,719 1,733,522 1,827,426 1,700,000 1,700,000 1,730,000 3405 VLF Revenue 1,070,949 786,889 835,038 820,000 820,000 835,000 3408 Transient Occupancy Tax 220,630 140,349 167,041 150,000 150,000 153,000 3411 Franchise Fees Gas - - - 18,200 18,200 18,200
3412 Franchise Fees Cable 92,120 58,807 62,155 56,000 56,000 60,000 3413 Franchise Fees Electric - 72,210 79,090 48,000 48,000 50,000 3414 Franchise Fees SKF Sewer 91,445 103,019 137,466 105,000 105,771 130,000 3415 Franchise Fees Waste Mgmt 181,340 174,167 192,891 160,000 160,000 170,000 Total Sales Tax & Franchise Fees 3,498,253 3,073,697 3,301,107 3,061,900 3,062,671 3,150,900 3502 Special Police Fees 4,779 7,986 7,343 5,000 5,000 5,000 3504 Weed Control/Lot Cleaning - 275 - - - -
3506 Recreation Fees 3,019 - 1,024 6,500 6,500 6,500
3507 Inspection Fees 8,065 6,417 3,056 7,000 10,422 7,000 3515 Planning Fees 6,534 33,347 32,673 65,000 81,494 65,000 3518 Bad Check Fee - - 20 50 50 50
CITY OF FOWLER
GENERAL FUND
FISCAL YEAR 2023-2024
14 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 3523 Park Maintenance Fees 3,405 16,333 2,325 2,000 2,000 2,000 3526 Engineering Fees 160 - - - - -
3528 Gen Plan Update Fees 1,675 13,706 27,725 20,000 20,000 20,000 3529 Site Plan Review Fees 7,399 8,029 1,236 6,000 6,000 6,000 Total Charges for Services 35,036 86,093 75,402 111,550 131,466 111,550 3609 Senior Lunch Program 2,079 37 1,448 1,000 1,000 1,000 3611 FMAAA Grant - - - - - -
3612 Public Safety 13,403 12,397 16,585 12,000 12,000 12,000 3615 COPS - - - - - -
3616 Police Grant - - - - 15,433 -
3629 Street Project Revenue - 7,755 5,483 - 1,400 -
3640 Grant Revenue SJVAPCD - - 10,791 240,000 240,000 20,000 3640 Grant Revenue - - - -
3640 Prop 68 Grant Revenue - - - - - 180,000
3650 CDBG Program Income 7,131 - - - - -
3660 Other Grant Revenue-planning - 5,253 - - 64,724 124,650 Total Grants 22,613 25,442 34,307 253,000 334,557 337,650 3701 Donations 1,839 10,500 13,260 9,500 9,435 4,000
3702 Volunteer Fire Donations - - - - - 1,000
3704 Police FUSD SRO Reimbursement - - - - - 37,016
3705 Insurance Recovery - - 42,323 42,500 42,323 -
3706 Misc Revenues 5,477 1,346 233,183 19,850 43,748 1,500 3707 POST Reimb 11,815 159 1,833 600 600 600
3708 Misc Refunds 67,403 148,299 79,487 8,000 11,251 500 3709 Other Reimbursements 699 57,068 9,529 20,000 20,000 20,000 3711 Cash Over/(Short) - - 39 50 50 50
3712 Sale of Property 292,204 1,050 - - - -
Total Misc Revenue 379,437 218,422 379,654 100,500 127,407 64,666 3900 UUT Transfer In General FB - - 85,525 - - -
3900 COPS Transfer In - - 125,000 125,000 125,000 125,000 3900 District Sales Tax Transfer In UAL CalPers - - 322,562 361,015 361,015 360,325 3900 UUT Transfer In for Recreation - - 60,000 60,000 60,000 60,000 3900 UUT Transfer In for Parks Maint - - - 70,000 70,000 70,000 3900 UUT Transfer In for Parks Maint 50,000 - 59,800 60,000 60,000 60,000 3900 UUT Transfer in for Sr Cit Program - - 70,000 70,000 70,000 70,000 Total Transfer In 50,000 - 722,887 746,015 746,015 745,325 TOTAL GENERAL FUND REVENUES 5,277,479 5,358,245 6,793,704 6,039,415 6,259,266 6,249,441
GENERAL FUND EXPENDITURES
City Council 6010
Wages and Benefits
5020 Salary - Part Time 10,370 10,370 9,962 10,370 10,370 10,370 5081 Tax & Allow 792 792 767 900 900 900
5087 W/C Insurance 92 - - - - -
Total Wages and Benefits 11,254 11,162 10,729 11,270 11,270 11,270 Maintenance and Operation
5100 Office Expense 115 116 - 50 50 50
5105 Meal Expense 543 261 - - - -
5110 Special Dept Expense 188 2,434 6,581 6,000 6,000 6,000 5111 COVID 19 30 - - - - -
5121 Supplies 163 199 - - - -
15 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5130 Clothing Expense 123 - - - - -
5150 Contingency - - - 9,000 9,000 9,000
5160 Communications 15 45 - - - -
5190 Maint Struct Impr Grounds - - 587 500 500 500
5220 Professional Services 150 - 2,358 5,000 5,000 5,000 5250 Memberships & Dues 759 99 114 2,500 2,500 2,500
5260 Conferences & Meetings 2,461 374 3,889 10,000 10,000 10,000 Total Maintenance and Operation 4,547 3,528 13,529 33,050 33,050 33,050 Total City Council 15,801 14,690 24,258 44,320 44,320 44,320 Administration 6020
Wages and Benefits
5010 Salary - Full Time 174,161 181,838 158,127 197,841 197,841 228,474 5030 Salary - Overtime - - - - 26 100
5020 Salary - Parttime - - 925 - - -
5081 Tax & Allow 13,459 14,038 13,622 15,690 15,690 19,195 5082 CalPERS 23,413 28,138 17,699 33,067 33,067 37,700
5083 CalPERS UAL 20,708 22,646 29,610 43,081 43,081 50,859 5084 Health Insurance 12,070 7,494 23,216 33,456 33,456 21,728 5087 Workers Comp 2,411 2,432 2,488 3,371 3,371 15,728
Total Wages and Benefits 246,222 256,586 245,687 326,506 326,532 373,784 Maintenance and Operation
5100 Office Expense 1,578 4,252 2,187 2,100 2,100 2,100 5104 Site/Program Supply 267 - - - - -
5105 Meal Expense 44 108 - - - -
5110 Special Dept Expense 149 3,438 6,594 10,000 10,000 10,000 5111 Covid Expense - 17,458 - - -
5120 Small Tools - - 126 - - -
5121 Supplies 2,259 2,578 5,870 2,000 2,000 2,000
5140 Advertising/Promotion 373 284 - - - -
5150 Publications/Legal Notice 1,675 2,427 679 2,000 2,000 500 5160 Communications 22,762 13,890 553 20,000 50 -
5170 Utilities 3,154 466 14 - - -
5175 Postage 806 3,318 833 1,500 1,500 1,000
5176 Permits Fees 8,749 4,198 - - - -
5180 Rents & Leases 680 885 7,714 9,000 9,000 2,000
5182 Equipment Rent/Leases 9,063 5,364 2,396 500 500 4,000 5185 Janitorial Materials/Maint 3,453 3,191 3,461 2,000 2,000 3,000 5190 Maint Struct Impr Grounds 7,659 - 1,355 2,500 2,500 2,500 5200 Equipment Maintenance 2,153 1,582 - - - -
5205 Vehicle Maintenance 2,403 681 1,565 1,500 1,500 -
5210 Gasoline/Diesel Fuel 774 464 105 500 500 -
5220 Professional Services 20,491 38,119 65,349 40,000 40,000 40,000 5230 Computer Support Services 3,999 7,939 - - - -
5240 Insurance 225 353 - - - -
5250 Memberships & Dues 16,832 7,795 7,933 7,000 7,000 7,000 5260 Conferences & Meetings 1,959 936 4,218 5,000 5,000 5,000 5300 Education/Training - 139 - 1,500 1,500 1,500
5620 Legal - 9,807 - - - -
5621 Financial Services 21 - - - - -
Total Maintenance and Operation 111,528 129,672 110,952 107,100 87,150 80,600 16 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Capital Expenditures
5705 Buildings (56) - - - - -
5715 Equipment 2,536 291 - - - -
Total Capital Expenditures 2,480 291 - - - -
Total Administration 360,230 386,549 356,639 433,606 413,682 454,384 City Clerk/Human Resources 6025
Wages and Benefits
5010 Salary - Full Time 64,126 63,652 37,825 52,822 52,822 68,764 5030 Salary - Overtime - - - - 14 -
5081 Tax & Allow 4,927 4,821 2,255 12,003 12,003 13,945 5082 CalPERS - 1,083 4,939 3,136 3,136 4,042
5083 CalPERS UAL 9,227 10,487 8,055 366 366 -
5084 Health Insurance 4,614 3,599 4,809 23,034 23,034 27,956 5087 Workers Comp 308 289 259 397 397 5,243
Total Wages and Benefits 83,202 83,931 58,142 91,758 91,772 119,950 Maintenance and Operation
5100 Office Expense 62 15 179 150 150 150
5110 Special Dept Expense - 4,221 1,608 8,000 8,000 8,000 5150 Publications/Legal Notices 1,626 3,174 1,872 1,500 1,500 1,500 5160 Communications - 383 - 750 750 -
5220 Professional Services 1,432 3,453 1,140 10,000 10,000 10,000 5230 Computer Support Services 827 2,021 - - - -
5250 Memberships & Dues 325 90 200 400 400 400
5260 Conferences & Meetings 1,002 - 2,500 2,500 2,500 2,500 5300 Education/Training 500 1,025 2,836 5,000 5,000 5,000 Total Maintenance and Operation 5,774 14,382 10,335 28,300 28,300 27,550 Capital Expenditures
5715 Equipment - 391 - - - -
Total Capital Expenditures - 391 - - - -
Total City Clerk 88,976 98,704 68,477 120,058 120,072 147,500 Finance 6030
Wages and Benefits
5010 Salary - Full Time 134,781 148,438 95,254 93,980 93,980 103,120 5020 Salary - Part Time - - 1,078 1,000 1,000 1,000
5030 Salary - Overtime - - - - - 1,000
5080 Employee Benefits (70) - - - - -
5081 Tax & Allow 14,331 13,564 12,559 8,724 8,724 9,432 5082 CalPERS 12,041 13,522 16,064 18,911 18,911 15,733
5083 CalPERS UAL 8,840 9,718 35,306 41,417 41,417 24,702 5084 Health Insurance 7,479 6,500 11,254 14,551 14,551 11,284 5087 Workers Comp 1,512 1,189 1,663 1,490 1,490 6,990
Total Wages and Benefits 178,914 192,931 173,178 180,073 180,073 173,261 Maintenance and Operation
5100 Office Expense 259 1,677 1,750 1,500 1,500 1,500
5110 Special Dept Expense - 197 830 500 500 500
5121 Supplies 242 110 20 100 100 100
5160 Communications - 4,061 3,801 3,500 3,500 -
5175 Postage 72 300 - - - -
5182 Equipment Rent/Leases 10 2,357 - - - -
17 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5200 Equipment Maintenance - - - - - -
5220 Professional Services 28,737 127,548 226,741 90,000 90,000 95,000 5230 Computer Support Services 40,301 41,851 32,854 26,000 26,000 30,000 5240 Insurance 225 353 - - - -
5250 Memberships & Dues 110 270 652 500 500 500
5260 Conferences & Meetings 25 848 3,150 5,000 5,000 5,000 5300 Education/Training 35 1,440 - 5,000 5,000 5,000
5621 Financial Services 12,729 33,660 1,617 1,000 1,000 2,000 Total Maintenance and Operation 82,745 214,672 271,415 133,100 133,100 139,600 Capital Expenditures
5715 Equipment-Billng Software 15,277 11,495 - - - -
Total Capital Expenditures 15,277 11,495 - - - -
Total Finance 276,936 419,098 444,593 313,173 313,173 312,861 City Attorney 6060
Expenditures
5220 Professional Services 12,500 - - - - -
5230 Computer Support Services 738 - - - - -
5620 Legal Services-Retainer 176,362 221,163 268,086 180,000 180,000 180,000 Total Maintenance and Operation 189,600 221,163 268,086 180,000 180,000 180,000 Total City Attorney 189,600 221,163 268,086 180,000 180,000 180,000 General Government 6080
Wages and Benefits
5035 Wellness / Buy Back 48,120 172,777 83,322 40,200 40,185 - Total Wages and Benefits 48,120 172,777 83,322 40,200 40,185 - Maintenance and Operation
5100 Office Expense 95 - -
5110 Special Dept Expense - - 8,297 5,000 5,797 5,000
5170 Utilities - - 15,911 12,000 18,295 12,000
5240 Insurance 73,441 100,572 150,631 153,252 172,892 221,362 5900 Transfers Out - Debt Service - - 39,906 16,800 16,800 15,600 Total Maintenance and Operation 73,441 100,572 214,840 187,052 213,784 253,962 Capital Expenditures
5705 Buildings 323,367 - - - -
Total Capital Expenditures 323,367 - - - - -
Total General Government 444,928 273,349 298,162 227,252 253,969 253,962 Police 6120
Wages and Benefits
5010 Salary - Full Time 801,088 694,934 726,698 902,242 902,242 878,891 5020 Salary - Part Time 43,312 34,065 29,874 40,000 40,000 20,000 5030 Salary - Overtime 100,735 111,068 109,892 90,000 90,000 90,000 5081 Tax & Allow 70,587 69,035 78,343 91,337 91,337 92,669 5082 CalPERS 156,610 161,320 134,894 169,119 169,119 140,108 5083 CalPERS UAL 124,723 142,418 170,385 192,782 192,782 187,155 5084 Health Insurance 164,208 136,506 136,500 230,289 230,289 171,512 5086 Uniform Allow 8,529 6,999 9,753 8,500 8,500 8,500
5087 Workers Comp 93,529 82,509 70,202 76,454 76,454 55,923 Total Wages and Benefits 1,563,321 1,438,854 1,466,541 1,800,723 1,800,723 1,644,758 Maintenance and Operation
18 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5100 Office Expense 5,643 2,387 2,302 2,500 2,500 2,500 5104 Site/Program Supply/Explorer 2,032 - - 2,000 2,000 2,000 5105 Meal Expense 660 - - - - -
5110 Special Dept Expense 1,213 184 18,094 12,000 12,000 12,000 5111 COVID 19 723 1,300 - - - -
5120 Small Tools 263 1,113 409 - - -
5121 Supplies 1,049 680 907 500 500 500
5130 Clothing Expense 299 - - - - -
5140 Advertising/Promotion 1,288 1,622 476 1,000 1,000 1,000 5150 Publications/Legal Notices 1,296 1,005 986 1,000 1,000 1,000 5160 Communications 27,924 26,634 36,156 25,000 25,000 - 5170 Utilities - 233 - - - -
5175 Postage 1,486 657 833 1,000 1,000 1,000
5182 Equip Rent /Leases 2,605 6,059 3,836 5,000 5,000 5,000 5185 Janitorial/Facilities Maintenance 203 - 239 1,500 1,500 1,500 5190 Maint Struct Impr Grounds 210 801 - 1,000 1,000 1,000 5200 Equip Maintenance 1,281 4,774 1,022 500 500 500
5205 Vehicle Maintenance 16,916 25,105 21,666 15,000 15,000 15,000 5210 Gasoline/Diesel Fuel 23,233 21,706 21,187 35,000 35,000 35,000 5220 Professional Services 22,609 22,209 33,449 15,000 15,000 15,000 5230 Computer Support Services 3,631 18,422 18,638 14,000 14,000 14,000 5250 Memberships & Dues 150 538 738 500 500 500
5260 Conferences & Meetings 3,052 593 1,460 3,000 3,000 3,000 5270 Booking Fees 1,375 - 3,989 4,000 4,000 4,000
5271 Dispatch Fees 92,814 93,340 119,639 104,000 104,000 104,000 5300 Education/Training 8,975 2,944 7,887 10,000 10,000 17,200 5310 Medical /Labs 8,309 1,106 811 1,500 1,500 1,500
5620 Legal 10,000 - - - - -
Total Maintenance and Operation 239,239 233,412 294,724 255,000 255,000 237,200 Capital Expen - Reimb
5710 Improvements 4,766 - - - - -
5715 Equipment 15,060 80,034 13,865 - - -
5720 Vehicles - - - - - -
Total Capital Expenditures 19,826 80,034 13,865 - - -
Total Police 1,822,386 1,752,300 1,775,130 2,055,723 2,055,723 1,881,958 Fire 6130
Wages and Benefits
5010 Salaries Full time - - 25,206 3,520 3,520 9,543
5020 Salaries Part time / volunteer 27,341 30,455 36,664 5,243 5,243 - 5081 Tax & Allow - - (18) (34) (34) 936
5082 CalPERS - - 276 - - 725
5083 CalPERS UAL - - 5,157 5,821 5,821 -
5084 Health Insurance 25 28 5,498 1,914 1,914 2,877
5087 Workers Comp 8,308 8,217 5,362 6,336 6,336 1,748
Total Wages and Benefits 35,674 38,700 78,145 22,800 22,800 15,829 Maintenance and Operation
5100 Office Expense 129 883 645 67 67 -
5104 Site/Program Supply 94 - - - - -
5110 Special Dept Expense - 2 2,753 220 220 -
19 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5111 COVID 19 620 934 - - - -
5120 Small Tools 220 438 1,485 - - -
5121 Supplies 8,052 18,423 10,301 1,754 1,789 -
5130 Clothing/Personal Expense 12,282 8,368 8,016 - - - 5160 Communications 423 3,148 - - - -
5170 Utilities 1,671 8,487 15,056 6,746 8,687 -
5175 Postage 40 - - - - -
5180 Rents & Leases 588 - - - - -
5185 Janitorial Materials/Maint 163 2,422 3,465 1,475 1,475 - 5190 Structural Maintenance - - 1,789 445 445 -
5195 Street Maint Supplies - 48 - - - -
5200 Equip Maintenance 2,347 3,998 2,266 505 505 -
5205 Vehicle Maintenance 20,907 29,871 6,101 2,646 2,646 - 5210 Gasoline/Diesel Fuel 2,268 3,169 6,351 682 682 -
5220 Professional Services 1,420 3,053 1,954 179,598 179,598 200,000 5230 Computer Support Services - 1,438 - - - -
5250 Memberships & Dues 110 315 257 - - -
5260 Conferences & Meetings - - - - - -
5271 Dispatch Fees 4,572 5,860 5,757 - - -
5300 Education/Training 3,218 2,549 6,035 25,000 25,000 20,000 5310 Medical / Labs 3,581 1,877 3,673 365 365 -
5510 Engineering Consulting - - - 2,500 2,580 -
Total Maintenance and Operation 62,705 95,283 75,904 222,003 224,059 220,000 Capital Expenditures
5705 Building - 765 - - - -
5710 Improvements - 428 - - - -
5715 Equipment 5,345 28,125 15,605 - - -
Total Capital Expenditures 5,345 29,318 15,605 - - -
Total Fire 103,724 163,301 169,654 244,803 246,859 235,829 Planning 6150
5010 Salary - Full Time - 11,029 57,063 60,520 60,520 64,938 5020 Salary - Part Time 162 3,287 632 1,500 1,500 1,500 5030 Salary - Overtime - - - - - -
5081 Tax & Allow - - 4,482 5,522 5,522 5,925
5082 CalPERS 5,477 6,595 13,936 11,004 11,004 12,190
5083 CalPERS UAL 71 165 267 225 225 15,306
5084 Health Insurance 4,505 4,229 17,092 10,896 10,896 12,783 5087 Workers Comp 209 205 936 1,214 1,214 5,243
Total Wages and Benefits 10,424 25,510 94,408 90,881 90,881 117,885 Maintenance and Operation
5100 Office Expense 59 425 3,024 5,000 2,500 5,000
5110 Special Dept Expense - 360 1,776 - - -
5150 Publications/Legal Notices 1,058 350 5,220 8,000 8,000 7,000 5160 Communications 128 315 495 750 750 -
5170 Utilities - - 2,290 5,000 - 6,000
5175 Postage 7 308 - 500 500 -
5176 Permit Fees 1,112 - - - - -
5182 Equip Rent /Leases 508 2,154 3,263 4,000 4,000 -
5200 Equip Maintenance 16 - 490 - - -
Wages and Benefits
20 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5185 Janitorial Maintenanc - - - - - -
5220 Professional Services 4,836 91,933 210,977 75,000 - 234,650 5230 Computer Support Service - 3,234 16,709 - - 15,000 5250 Memberships & Dues 1,075 - 150 - - 500
5260 Conferences & Meetings - 472 - - - -
5300 Education/Training - - 129 2,500 2,500 10,000
5510 Engineering Consultant 41,531 188,671 231,666 120,000 120,000 120,000 5520 Planning Consultant 175,712 427,850 194,096 150,000 150,000 - 5620 Legal - 819 - - - -
Total Maintenance and Operation 226,042 716,891 670,285 370,750 288,250 398,150 Total Planning 236,466 742,401 764,693 461,631 379,131 516,035 Building Dept 6160
Wages and Benefits
5010 Salary - Full Time 63,209 75,034 117,702 165,609 165,609 172,605 5020 Salary - Part Time 9,199 7,700 8,200 10,000 10,000 10,000 5030 Salary - Overtime 3,062 5,172 - 1,500 - 2,000
5080 Employee Benefits - - - - - -
5081 Tax & Allow 8,731 9,604 9,565 18,916 18,916 19,543 5082 CalPERS 2,007 4,667 15,267 20,206 20,206 21,906
5083 CalPERS UAL 9,446 10,941 14,046 15,859 15,859 29,375 5084 Health Insurance 1,923 1,651 12,428 18,515 18,515 20,691 5087 Workers Comp 1,802 1,800 1,814 7,102 7,102 12,233
Total Wages and Benefits 99,379 116,569 179,022 257,707 256,207 288,353 Maintenance and Operation
5100 Office Expense 201 360 2,127 2,500 2,500 -
5110 Special Dept Expense - 1,946 1,899 2,100 100 -
5121 Supplies - - 711 - - -
5140 Advertising /Promotion - - 150 - - -
5160 Communications 537 865 1,473 1,500 1,500 -
5175 Postage - - - 500 500
5182 Equip Rent/ Leases 487 1,337 2,922 4,000 4,000 -
5185 Janitorial Materials/Maint - - - - - -
5200 Equipment Maintenace - - 1,789 - - -
5205 Vehicle Maintenance - 626 1,366 1,500 1,500 1,500
5210 Gasoline/Diesel Fuel 1,338 902 259 1,500 1,500 1,500 5220 Professional Services 3,465 10,115 135,514 98,000 98,000 128,000 5230 Computer Support Services - 3,234 3,636 13,000 5,000 - 5250 Memberships & Dues 75 618 514 500 500 -
5260 Conferences & Meetings 13 121 - - - -
5272 State Fees - - 2,129 4,000 4,000 -
5300 Education/Training 95 - 810 4,000 2,500 -
Total Maintenance and Operation 6,211 20,124 155,299 133,100 121,600 131,000 Capital Expenditures
5715 Equipment - - - - - -
Total Capital Expenditures - - - - - -
Total Building 105,590 136,693 334,321 390,807 377,807 419,353 Information Technology 6170
Maintenance and Operation
5160 Communications - - - - - 33,150
21 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5175 Postage - - - - - -
5180 Rents & Leases - - - - - 11,000
5230 Computer Support Services - - - - - 30,000
Total Maintenance and Operation - - - - - 74,150
Total Information Technology - - - - - 74,150
Public Works - Street Maintenance 6200
Wages and Benefits
5010 Salary - Full Time 177,171 199,339 213,973 194,347 194,347 166,390 5030 Salary - Overtime 546 121 758 - - 500
5080 Employee Benefits - - - - - -
5081 Tax & Allow 13,501 15,104 16,751 21,752 21,752 23,041 5082 CalPERS 26,123 31,802 29,679 30,844 30,844 28,908
5083 CalPERS UAL 24,802 27,379 18,081 21,622 20,902 23,523 5084 Health Insurance 84,934 80,317 52,289 48,825 48,825 53,258 5087 Workers Comp 9,295 9,734 8,732 8,774 8,774 10,486
Total Wages and Benefits 336,372 363,796 340,263 326,164 325,444 306,106 Maintenance and Operation
5100 Office Expense 374 1,766 1,041 1,000 1,000 1,000
5104 Site/Program Supply 1,405 - - - - -
5110 Special Dept Expense 195 - - 5,000 5,000 5,000
5111 Covid 19 - 21,539 - - - -
5120 Small Tools 1,135 746 1,690 2,000 2,000 2,500
5121 Supplies 13,135 15,233 20,374 14,000 14,000 16,000 5130 Clothing/Personal Expense 833 369 315 600 600 700
5160 Communications 1,640 855 1,141 2,000 2,000 -
5170 Utilities 67,645 43,057 104,712 87,000 87,000 87,000 5176 Permits Fees - 627 - - - -
5180 Rents & Leases 621 1,423 3,779 2,000 2,000 -
5182 Equip Rent/Leases - - 493 - - 2,000
5185 Janitorial Materials/Maint 4,354 4,245 4,646 3,500 3,500 6,000 5190 Maint Struct Impr Grounds 1,500 1,000 1,446 1,400 1,400 1,400 5195 Street Maint Supplies 2,934 17,048 23,266 15,000 15,000 15,000 5200 Equip Maintenance 5,685 22,520 8,234 19,000 19,000 19,000 5202 Street Maintenance 17,751 27,017 38,820 65,000 65,000 75,000 5203 Park Maintenance - 113 - 15,000 15,000 15,000
5205 Vehicle Maintenance 10,073 5,339 13,408 4,100 4,100 5,500 5210 Gasoline/Diesel Fuel 9,825 9,735 2,642 7,000 7,000 7,000 5220 Professional Services 9,629 12,773 (3,492) 10,725 10,725 10,725 5221 CDBG Project -County Prog - 5,063 - - - -
5250 Memberships & Dues 2,355 350 243 600 600 600
5260 Conferences & Meetings 80 - 2,289 1,200 1,200 2,000 5300 Education/Training - - - 1,200 1,200 2,000
5510 Engineering Consulting - 5,320 30,000 30,000 30,000 Total Maintenance and Operation 151,169 196,138 225,047 287,325 287,325 303,425 Capital Expenditures
5710 Improvements - 3,217 120,000 - 120,000 -
5710 Improvements/7th & Stockon Pump - - - - - 25,000
5710 Improvements/Paving next to florist - - - - - 75,000 5710 Improvements/Pump-Tulare/7th - - - - - 25,000
5715 Equipment-Trailer 33,083 1,047 215 - - -
22 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5720 Vehicles - - - 44,996 44,996 20,000
Total Capital Expenditures 33,083 4,264 215 164,996 164,996 145,000 Total Public Works Streets Maintenance 520,624 564,198 565,525 778,485 777,765 754,531 Public Works - Park Maintenance 6260
Wages and Benefits
5010 Salary - Full Time 67,335 72,141 113,654 168,744 168,744 238,426 5020 Salary - Part Time 546 121 - 3,000 3,000 3,000
5030 Salary - Overtime - - 869 - - -
5080 Employee Benefits - - - - - -
5081 Tax & Allow 5,211 5,386 8,421 20,163 20,163 31,703 5082 CalPERS 12,427 15,447 17,070 23,077 23,077 26,861
5083 CalPERS UAL 24,802 27,379 18,081 21,833 21,833 8,252 5084 Health Insurance - - 13,166 61,650 61,650 79,185
5087 Workers Comp 7,379 7,171 4,388 10,054 10,054 15,728 Total Wages and Benefits 117,700 127,645 175,649 308,521 308,521 403,155 Maintenance and Operation
5104 Site/Program Supply 266 - - - - -
5110 Special Dept Expense 63 49 - - - -
5111 Covid-19 - 1,235 - - - -
5120 Small Tools 4,211 1,880 991 1,800 1,800 3,000
5121 Supplies 7,612 3,656 8,126 - - 1,800
5130 Clothing/Personal Expense 1,055 294 460 400 400 1,000 5160 Communications 243 - - - - -
5170 Utilities - - 6,564 10,000 10,000 10,000
5180 Rents & Leases 1,749 - 5,305 3,000 3,000 -
5182 Equip Rent/Leases - - - - 3,000
5185 Janitorial Materials/Maint 2,477 4,199 4,350 3,200 3,200 3,200 5190 Maint Struct Impr Grounds 1,549 - 1,770 - - -
5195 Street Maint Supplies - 230 - 2,000 - -
5200 Equip Maintenance 12,588 5,608 9,319 5,000 5,000 5,000 5202 Street Maintenance - - - 5,000 - -
5203 Park Maintenance 22,446 7,876 4,396 10,000 10,000 15,000 5205 Vehicle Maintenance 2,613 5,907 2,571 5,000 5,000 7,500 5210 Gasoline/Diesel Fuel 5,713 7,117 5,190 6,400 6,400 6,400 5220 Professional Services 2,043 118 - - - -
Total Maintenance and Operation 64,628 38,169 49,042 51,800 44,800 55,900 Capital Expenditures
5175 Equipment - 1,412 11,320 - - -
5710 Improvements - - - -
5710 New Park Harris/5th per capita - - 127,000 - 127,000 127,000 5710 Donny Wright Improvements - - - 53,000 53,000 53,000 5720 Vehicles - - - 26,312 26,312 -
Total Capital Expenditures - 1,412 11,320 206,312 206,312 180,000 Total Public Works-Park Maintenance 182,328 167,226 236,011 566,633 559,633 639,055 Public Works - Animal Control 6270
Maintenance and Operation
5100 Office Expense 85 - - - - -
5104 Site / Program Supply 14 - - - - -
5110 Special Dept Expense 254 - 754 1,000 1,000 1,000
23 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5121 Supplies 29 123 65 - - -
5220 Professional Services 10,170 7,055 11,370 12,000 12,000 6,000 5310 Medical / Labs 30 - - - - -
Total Maintenance and Operation 10,582 7,178 12,189 13,000 13,000 7,000 Total Public Works Animal Control 10,582 7,178 12,189 13,000 13,000 7,000 Recreation 6400
Wages and Benefits
5010 Salary - Full Time 21,233 22,331 23,064 36,800 36,800 39,335 5020 Salary - Part Time 8,432 - 9,803 12,000 12,000 12,000 5030 Salary - Overtime - 284 3,716 - - -
5080 Employee Benefits 33 - - - - -
5081 Tax & Allow 1,644 1,644 1,806 3,514 3,514 3,666
5082 CalPERS 4,468 4,851 4,556 6,969 6,969 7,956
5083 CalPERS UAL 6,066 6,895 5,873 8,919 8,919 10,576
5084 Health Insurance 8,855 8,415 11,118 6,969 6,969 7,956 5087 Workers Comp 936 179 161 978 978 3,495
Total Wages and Benefits 51,667 44,599 60,097 76,149 76,149 84,984 Maintenance and Operation
5100 Office Expense - - 1,065 1,500 1,500 1,500
5104 Site/Program Supply 3,387 - - - - -
5105 Meal Expense 28 12,812 - - - -
5110 Special Dept Expense 21,038 - 39,662 60,000 60,000 25,700 Spring Fest City Wide Yard Sale - - - - - 500
Easter Egg Scavanger Hunt - - - - - 3,000
4th of July - - - - - 15,500
Wednesday Night at the Park - - - - - 16,000
Trunk or Treat - - - - - 3,500
Christmas on Merced - - - - - 4,000
Kids Shopping Day - - - - - 1,800
5121 Supplies 100 352 - - - 3,000
5150 Publications/Legal Notices 918 - 185 1,000 1,000 1,000 5160 Communications - 832 - 500 500 -
5170 Utilites - 466 - - - -
5182 Equip Rent/Leases 321 - 3,392 3,500 3,500 4,000
5300 Education/Training 1,500 250 - - - 2,000
Total Maintenance and Operation 27,292 14,712 44,304 66,500 66,500 81,500 Capital Expenditures
5710 Improvements 22,500 16,911 - - - -
Total Capital Expenditures 22,500 16,911 - - - -
Total Recreation 101,459 76,222 104,401 142,649 142,649 166,484 Senior Center 6700
Wages and Benefits
5010 Salary - Full Time 21,406 22,331 23,064 32,136 32,136 34,336 5020 Salary - Part Time 8,025 - 12,156 15,000 15,000 15,000 5080 Employee Benefits - - - - - -
5081 Tax & Allow 1,644 1,767 1,806 3,000 3,000 3,190
5082 CalPERS 4,251 4,851 4,555 6,621 6,621 7,576
5083 CalPERS UAL 6,066 6,895 5,873 8,892 8,892 10,576
24 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5084 Health Insurance 8,892 8,415 8,730 10,186 10,186 10,667 5087 Workers Comp 250 179 103 250 250 1,748
Total Wages and Benefits 50,534 44,438 56,287 76,085 76,085 83,093 Maintenance and Operation
5100 Office Expense 616 696 103 1,000 1,000 1,000
5104 Site/Program Supply 1,437 568 3,584 2,000 2,000 2,000 5105 Meal Expense 23,027 61,379 21,221 45,000 45,000 45,000 5110 Special Dept Expense 221 363 4,081 5,500 5,500 5,500 5111 COVID 19 1,072 5,805 - - - -
5121 Supplies 420 799 2,440 1,500 1,500 2,500
5150 Publications/Legal Notice - - - - - -
5160 Communications 970 3,098 1,046 1,000 1,000 -
5170 Utilities 7,731 6,447 10,077 9,000 9,000 9,000
5175 Postage 7 - - 50 50 50
5180 Rent & Leases - 630 - 2,000 2,000 2,000
5182 Equip Rent/Leases 975 3,364 986 1,500 1,500 1,500
5185 Janitorial Materials/Maint 3,609 1,691 2,186 4,000 4,000 5,000 5190 Maint Struct Impr Grounds 56 - - - - -
5200 Equipment Maintenance 1,811 780 1,900 - - -
5203 Park Maintenance - - - - - -
5205 Vehicle Maintenance - 311 - - - -
5220 Professional Services 556 1,148 2,298 4,000 4,000 5,000 5230 Computer Support Services 995 1,237 - - - -
5260 Conferences & Meetings 673 1,458 - - - -
5300 Education Training - 35 - - - -
Total Maintenance and Operation 44,176 89,809 49,922 76,550 76,550 78,550 Capital Expenditures
5715 Equipment - - - - - -
Total Capital Expenditures - - - - - -
Total Senior Center 94,710 134,247 106,209 152,635 152,635 161,643 TOTAL GENERAL FUND EXPENSES 4,554,340 5,157,319 5,528,348 6,124,775 6,030,418 6,249,065 REVENUE GRAND Totals: 5,277,479 5,358,245 6,793,704 6,039,415 6,259,266 6,249,441 EXPENSE GRAND Totals: 4,554,340 5,157,319 5,528,348 6,124,775 6,030,418 6,249,065 Net Increase/(Decrease) in Fund Balance 723,139 200,926 1,265,356 (85,360) 228,848 376 Beginning Fund Balance July 1 3,020,648 3,743,787 3,633,033 4,898,389 4,898,389 5,127,237 Adjustment to Fund Balance (311,680) -
Ending Fund Balance June 30 3,743,787 3,633,033 4,898,389 4,813,029 5,127,237 5,127,613 25 CITY COUNCIL
City Council FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6010 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 11,254$ $ 11,162 10,729$ 11,270$ 11,270$ 11,270$ 0% Maintenance and Operation 4,547$ $ 3,528 13,529$ 33,050$ 33,050$ 33,050$ 0% TOTAL EXPENDITURES 15,801$ $ 14,690 24,258$ 44,320$ 44,320$ 44,320$ Description: The City Council serves as the governing body of Fowler. The five members are elected at large and elect a Mayor from among their membership. The City Council provides policy direction and leadership on all City, Successor Agency and Finance Authority matters. The Council delegates the day-to-day administration under the Council/Manager form of government but is ultimately responsible for the direction, operation and finances of the City.
Budget Highlights: The City Council budget includes
council stipends, memberships, dues and training
opportunities for the Council members.
25%
75%
Expenses
Wages and Benefits
Maintenance and Operation
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
26 ADMINISTRATION
City Manager FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6020 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 246,222$ $ 256,586 245,687$ 326,506$ 326,532$ 373,784$ 14.47% Maintenance and Operation 111,528$ $ 129,672 110,952$ 107,100$ 87,150$ 80,600$ -7.52% Capital Outlay 2,536$ $ 291 -$ -$ -$ -$
TOTAL EXPENDITURES 360,286$ $ 386,549 356,639$ 433,606$ 413,682$ 454,384$ Description: The Administration is responsible for the administrative leadership of City staff and the execution of policies and guidelines established by the City Council. All departments of the City and any City entities come under the City Manager's direction. The Manager advises the Council on various activities affecting the City, carries out Council direction, goals, and objectives and monitors the performance and accoplishments of the City organization.
Budget Highlights: The Administration budget
includes wages and maintenance & operations.
82%
18%
Expenses
Wages and Benefits
Maintenance and Operation
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
27 CITY CLERK/HUMAN RESOURCES
City Clerk/Human Resources FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6025 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 83,202$ $ 83,931 58,142$ 91,758$ 91,772$ 119,950$ 30.70% Maintenance and Operation 5,774$ $ 14,382 10,335$ 28,300$ 28,300$ 27,550$ -2.65% Capital Outlay -$ $ 391 -$ -$ -$ -$
TOTAL EXPENDITURES 88,976$ $ 98,704 68,477$ 120,058$ 120,072$ 147,500$ $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: The City Clerk records the actions of the City Council and is responsible for records management. The City Clerk assists the public and candidates during the election process to fill City Council seats every two years. The City Clerk also acts as a filing officer and implements the requirements of the Fair Political Practices Commission in the filing of campaign forms and Statements of Economic Interests.
The Human Resources Department manages benefit plan enrollments, unemployment insurance claims, the Employee Assistance Program, staff training/development, maintains employee files, manages employee Worker's Compensation claims, and claims against the City.
Budget Highlights: The budget includes a minimal increase for employee recognition program. The training budget
remains the same for staff in this department.
81%
19%
Expenses
Wages and Benefits
Maintenance and Operation
28 FINANCE
Finance FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6030 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 178,914$ $ 192,931 173,178$ 180,073$ 180,073$ 173,261$ -3.78% Maintenance and Operation 82,745$ $ 214,672 271,415$ 133,100$ 133,100$ 139,600$ 4.88% Capital Outlay 15,277$ $ 11,495 -$ -$ -$ -$
TOTAL EXPENDITURES 276,936$ $ 419,098 444,593$ 313,173$ 313,173$ 312,861$ $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: The Finance Department is committed to providing quality customer service and financial services directed toward the control and judicious use of the City's fiscal resources.
Budget Highlights: The budget includes training
opportunities for finance staff and minimal
budget for on call auditing services. 55% 45%
Expenses
Wages and Benefits
Maintenance and Operation
29 City Attorney FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6060 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Maintenance and Operation 189,600$ $ 221,163 268,086$ 180,000$ 180,000$ 180,000$ 0.00% Capital Outlay -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 189,600$ $ 221,163 268,086$ 180,000$ 180,000$ 180,000$ $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
CITY ATTORNEY
Description: The City Attorney is chief legal advisor to the City Council. The City Attorney's services include drafting and reviewing ordinances, contracts, resolutions and providing assistance on a variety of legal matters affecting general operations of the City.
Budget Highlights: Legal expenses are proposed
to remain relatively steady as compared to last
fiscal year.
100%
Expenses
Maintenance and Operation
30 GENERAL GOVERNMENT
General Government FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6080 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 48,120$ $ 172,777 $ 83,322 40,200$ 40,185$ -$ 0.00% Maintenance and Operation 73,441$ $ 100,572 $ 214,840 187,052$ 213,784$ 253,962$ 18.79% Capital Outlay 323,367$ -$ $ - -$ -$ $ -
TOTAL EXPENDITURES 444,928$ $ 273,349 $ 298,162 227,252$ 253,969$ 253,962$ 11.75% $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: This department includes expenses that are not specifically associated with one department, but span the organization in its entirety.
Budget Highlights: This budget includes insurance
premiums and debt service for 1993-1
assessments.
100%
Expenses
Maintenance and Operation
31 POLICE
Police FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6120 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 1,563,321 $ 1,438,854 $ 1,466,541 $ 1,800,723 $ 1,800,723 $ 1,644,758 -8.66% Maintenance and Operation $ 239,239 $ 233,412 $ 294,724 $ 255,000 $ 255,000 $ 237,200 -6.98% Capital Outlay $ 19,826 $ 80,034 $ 13,865 -$ -$ -$
TOTAL EXPENDITURES $ 1,822,386 $ 1,752,300 $ 1,775,130 $ 2,055,723 $ 2,055,723 $ 1,881,958 $1,600,000
$1,650,000
$1,700,000
$1,750,000
$1,800,000
$1,850,000
$1,900,000
$1,950,000
$2,000,000
$2,050,000
$2,100,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: It is the mission of the Fowler Police Department to ensure the best quality of life for the residents of Fowler.
This is facilitated through efforts such as high visibility, proactive enforcement and effective and timely response to calls for service. The department also emphasizes its policing activities with a community focused policing philosophy by incorporating innovative community engagement with all facets of the community. The department continues to integrate the use of existing and emerging technologies into the culture and future of the department which will ensure efficiency and crime reduction success.
Budget Highlights: This budget continues the Council approved funding for one Part Time Community Service Officer as well as one Full Time Community Service Officer which continues to enhance the efficiency of police services, support police operations, and improve our services to the community. Community Service Officers also work with Planning Department to assist in identifying and addressing Code enforcement violations and maintain the quality of life for our community. The Budget also includes the addition of a police officer who will serve as a School Resource Officer which will be partially paid by Fowler Unified School District to enhance safety of the school sites within our community. 87%
13%
Expenses
Wages and Benefits
Maintenance and Operation
32 FIRE
Fire FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6130 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 35,674$ $ 38,700 $ 78,145 22,800$ 22,800$ 15,829$ -30.57% Maintenance and Operation 62,705$ $ 95,283 $ 75,904 222,003$ 224,059$ 220,000$ -1.81% Capital Outlay 5,345$ $ 29,318 $ 15,605 -$ -$ -$
TOTAL EXPENDITURES 103,724$ $ 163,301 $ 169,654 244,803$ 246,859$ 235,829$ $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: The City of Fowler contracts with Fresno County Fire Protection District (FCFPD) for all fire protection services. There were 610 events in 2022. Of those 610, there were 69 Fire events, 481 medicals, including 37 vehicle accidents and 60 responses to electrical or gas hazards.
Budget Highlights: This budget includes 28%
of the total contract for the FCFPD with
remainder coming from UUT and Measure N.
7%
93%
Expenses
Wages and Benefits
Maintenance and Operation
33 Planning FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6150 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 10,424$ $ 25,510 $ 94,408 90,881$ 90,881$ 117,885$ 29.71% Maintenance and Operation 226,042$ $ 716,891 $ 670,285 370,750$ 288,250$ 398,150$ 38.13% Capital Outlay -$ -$ -$ -$ -$ $ -
TOTAL EXPENDITURES 236,466$ $ 742,401 $ 764,693 461,631$ 379,131$ 516,035$ $0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
PLANNING
Description: The Planning Division is responsible for long range land use planning, entitlements, economic development, and management of City-owned real estate. During FY2024, General Plan implementation will begin; an updated zoning ordinance will be prepared for consideration; work will continue on many grant-funded initiatives such as the Downtown Streetscape; Bike, Pedestrian, and Trails Master Plan; and progress will continue on various economic development engagements and relationships.
Budget Highlights: Proposed budget includes
funding for the Community Development
Director and staff, in addition, the contract city
engineer, the contract city planner, and
completion of the General Plan, some of which
is grant reimbursable.
23%
77%
Expenses
Wages and Benefits
Maintenance and Operation
34 BUILDING
Building FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6160 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 99,379$ $ 116,569 $ 179,022 257,707$ 256,207$ 288,353$ 12.55% Maintenance and Operation 6,211$ $ 20,124 $ 155,299 133,100$ 121,600$ 131,000$ 7.73% Capital Outlay -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 105,590$ $ 136,693 $ 334,321 390,807$ 377,807$ 419,353$ $0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: Building Division is responsible for inspections related to fire, life, health, safety, accessibility, and occupancy requirements for compliance with Federal, State and City codes, as well as applicable planning regulations and standards.
The Division is also responsible for proactive and reactive code enforcement. During FY2024, staff will continue to assist the development community in the delivery of projects, implement the grant-funded SolarApp+ online solar permit tool, and conduct a fee nexus study.
Budget Highlights: Building activity and
demand for services continues to grow. Many
expenditures for inspection and plan check
services are offset by permit fee revenue. In
addition, citation revenue will help offset code
enforcement staffing costs.
69%
31%
Expenses
Wages and Benefits
Maintenance and Operation
35 INFORMATION TECHNOLOGY
Information Technology FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6170 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits -$ -$ -$ -$ -$ -$
Maintenance and Operation -$ -$ -$ -$ -$ 74,150$ 0.00%
Capital Outlay -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ 74,150$
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: This is a new department that will consolidate many information technology costs that were spread across multiple departments into a single location to more transparently report and account for costs.
Budget Highlights: Expenses include ongoing
technology costs such as telephones, network
support, photocopiers, IT services, and
technology infrastructure.
100%
Expenses
Maintenance and Operation
36 Public Works-Street Maintenance FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6200 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits $ 336,372 $ 363,796 340,263$ $ 326,164 325,444$ $ 306,106 -5.94% Maintenance and Operation $ 151,169 $ 196,138 225,047$ $ 287,325 287,325$ $ 303,425 5.60% Capital Outlay $ 33,083 $ 4,264 215$ 164,996 $ 164,996$ $ 145,000 -12.12% TOTAL EXPENDITURES $ 520,624 $ 564,198 565,525$ $ 778,485 777,765$ $ 754,531 $0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
PUBLIC WORKS-STREET MAINTENANCE
Description: The Street Maintenance Fund is responsible for maintenance of our local streets both collectors and arterials.
Services include but are not limited to signage, stripping, lighting, pothole patching, sidewalk repairs, weed/trash abatement and tree maintenance, as well as replacing damaged street drainage pipes.
Budget Highlights: Sweeping services are
contracted out with Central Valley Sweeping,
Inc. The budget also included one electric cart
that will be reimbursed by San Joaquin Valley
Air Pollution Control District. Additionally, a full
time position of a Maintenance Assistant will be
added.
41%
40%
19%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
37 PUBLIC WORKS-PARK MAINTENANCE
Public Works-Park Maintenance FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6260 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 117,700$ $ 127,645 175,649$ 308,521$ 308,521$ 403,155$ 30.67% Maintenance and Operation 64,628$ $ 38,169 49,042$ 51,800$ 44,800$ 55,900$ 24.78% Capital Outlay -$ $ 1,412 11,320$ 206,312$ 206,312$ 180,000$ -12.75% TOTAL EXPENDITURES 182,328$ $ 167,226 236,011$ 566,633$ 559,633$ 639,055$ $0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: Parks maintenance maintains all parks, subdivision landscaping on main streets, properties in the public right-of-way, traffic medians, and islands. Janitorial Services in all parks facilities are provided by City personnel.
Budget Highlights: Budget includes a Prop 68
grant for a new Park at Harris Ct/5th Street and
improvements to Donny Wright Park.
63%
9%
28%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
38 PUBLIC WORKS-ANIMAL CONTROL
Public Works-Animal Control FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6270 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Maintenance and Operation $ 10,582 $ 7,178 $ 12,189 $ 13,000 $ 13,000 $ 7,000 -46.15% TOTAL EXPENDITURES 10,582$ $ 7,178 12,189$ 13,000$ 13,000$ 7,000$ $0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: This fund handles Animal Control Services specifically dogs and cats that are deemed dangerous, abandoned, deceased or lost.
Budget Highlights: The City is currently under
contract with Fresno Humane Animal Services.
100%
Expenses
Maintenance and Operation
39 RECREATION
Recreation FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6400 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 51,667$ $ 44,599 $ 60,097 76,149$ 76,149$ 84,984$ 11.60% Maintenance and Operation 27,292$ $ 14,712 $ 44,304 66,500$ 66,500$ 81,500$ 22.56% Capital Outlay 22,500$ $ 16,911 -$ -$ -$ -$
TOTAL EXPENDITURES 101,459$ $ 76,222 $ 104,401 142,649$ 142,649$ 166,484$ $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: The City of Fowler Recreation Department prides itself in hosting special events that bring the community together.
These activities promise lots of attraction, entertainment, and certainly great fun for all. Spring Fest City Wide Yard Sale, Fabulous 4th of July, Wednesday Night at the Park, Trunk or Treat, Christmas on Merced St and Children, Shopping Day are just some of the many events the City hosts.
Budget Highlights: This budget includes a
bigger better 4th of July show, Merced Street
seasonal banners, and includes the addition of
the Pancakes and Pets event. 49% 51%
Expenses
Wages and Benefits
Maintenance and Operation
40 SENIOR CENTER
Senior Center FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % Dept 6700 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
EXPENDITURES
Wages and Benefits 50,534$ $ 44,438 $ 56,287 76,085$ 76,085$ 83,093$ 9.21% Maintenance and Operation 44,176$ $ 89,809 $ 49,922 76,550$ 76,550$ 78,550$ 2.61% Capital Outlay -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 94,710$ $ 134,247 $ 106,209 152,635$ 152,635$ 161,643$ $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
EXPENSE TREND
Description: The Edwin Blayney Senior Center offers services to seniors around the Fowler community. Services include nutritional lunch program, exercise class, beading, crafts, bingo, healthy living information and homebound meal program.
Budget Highlights: This budget continues the
level of programming and meals the City's
seniors have enjoyed in years past.
49% 51%
Expenses
Wages and Benefits
Maintenance and Operation
41 SPECIAL REVENUE FUNDS
42 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Utility Users Tax Fund 200
REVENUES
3301 Interest Income - - - - - -
3407 Utility Tax 451,060 429,638 540,907 450,000 450,000 500,000 3901 Transfer In - - - - - -
Total Revenues 451,060 429,638 540,907 450,000 450,000 500,000
EXPENDITURES
General Utility Dept 2000
5220 Professional Services 4,678 8,372 21,113 207,200 17,200 265,000 5720 Vehicles - - - 6,897 6,897 -
5900 Transfers Out 51,305 60,000 275,325 - - -
Capital Exp - Police 2020
5715 Equipment 28,101 7,775 - - - 20,000
5720 Vehicle-Police - 71,396 - - - -
Capital Exp - Fire 2030
5710 Improvements-Fire Station Buildout - - - - - 475,000 5715 Equipment - 8,126 - 12,000 -
5801 Fire Station Principal Pymt - - - 20,000 20,000 22,000 5802 Fire Station Interest Pymt - - - 30,000 30,000 30,000 5804 Lease Principal Pymt - - - 23,479 23,479
5805 Lease Interest Pymt - - - 16,901 16,901
5900 Fire Transfer to Gen Fund - 33,749 - - -
Parks & Recreation 2040
5110 Special Dept Expense - 2,000 - 4,000 4,000 4,000
5220 School District Park Agrmt - - - - - -
5220 School District Contribution - 25,000 25,000 25,000 25,000 5715 Equipment 11,794 - - - - -
5900 Senior Transfer to Gen Fund - - - 70,000 70,000 70,000 5900 Recreation Transfer to Gen Fund - - - 60,000 60,000 60,000 5900 Parks Transfer to Gen Fund - - - 70,000 70,000 70,000 5900 Parks Transfer to Gen Fund - - - 60,000 60,000 60,000 Total Expenditures 95,878 157,669 355,187 605,477 403,477 1,101,000 REVENUE Totals: 451,060 429,638 540,907 450,000 450,000 500,000 EXPENSE Totals: 95,878 157,669 355,187 605,477 403,477 1,101,000 REVENUE/(EXPENDITURES) 355,182 271,969 185,720 (155,477) 46,523 (601,000) District Sales Tax Fund 201
REVENUES
3301 Interest Income - - - - - -
3402 Sales Tax 594,757 - - - - -
3403 District Sales Tax 775,206 1,716,573 1,978,194 1,600,000 1,600,000 1,800,000 Total Revenues 1,369,963 1,716,573 1,978,194 1,600,000 1,600,000 1,800,000
CITY OF FOWLER
SPECIAL REVENUE FUND
FISCAL YEAR 2023-2024
43 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024
EXPENDITURES
5083 CalPERS UAL - - - - - -
5110 Special Dept Expense - 1,529 - - - -
5220 Professional Services - - - 300,000 300,000 300,000 5220 Professional Services-Police/Sn Ctr Headquarters Design - - - - - 200,000 5710 Improvements-Police/Sn Ctr Headquarters - 2,639 - - - 3,000,000 5715 Equipment-Police Bullet Resistant Vest - - - - - 25,000 5715 Equipment-Police Bullet Resistant Helmets - - - - - 3,500 5715 Equipment-Police Kenwood Radios - - - - - 18,990
5715 Equipment-Police Graphics Vehicles - - - - - 9,600 5715 Equipment-Police Ballistic Shields 8,000
5720 Vehicles-Police - - 57,236 71,000 65,000 65,000
5900 Cal PERS UAL Transfer - - 322,562 361,015 361,015 360,325 Total Expenditures - 4,168 379,798 732,015 726,015 3,990,415 REVENUE Totals: 1,369,963 1,716,573 1,978,194 1,600,000 1,600,000 1,800,000 EXPENSE Totals: - 4,168 379,798 732,015 726,015 3,990,415 REVENUE/(EXPENDITURES) 1,369,963 1,712,405 1,598,396 867,985 873,985 (2,190,415) COPS Grant Fund 206
REVENUES
3301 Interest Income - - - - - -
3615 COPS Program Income 410,837 100,000 161,285 125,000 125,000 125,000 3621 COPS Grant - - - - - -
Total Revenues 410,837 100,000 161,285 125,000 125,000 125,000
EXPENDITURES
5710 Improvements - 5,278 - - -
5715 Police Vehicle - 58,990 57,236 65,000 65,000 -
5710 Camera Project 1/2 - - - - - -
5900 Transfer to Gen Fund- 1 FT Position - 125,000 125,000 125,000 125,000 Total Expenditures - 64,268 182,236 190,000 190,000 125,000 REVENUE Totals: 410,837 100,000 161,285 125,000 125,000 125,000 EXPENSE Totals: - 64,268 182,236 190,000 190,000 125,000 REVENUE/(EXPENDITURES) 410,837 35,732 (20,951) (65,000) (65,000) - CARES Funding (COVID 19) Fund 208
REVENUES
3301 Interest Income - 6 - - - -
3650 Program Income - 221,105 - 9,026 9,026 -
Total Revenues - 221,111 - 9,026 9,026 -
EXPENDITURES
5111 COVID expenditures - 35,951 - - - -
5105 Meal expense - - - 9,026 9,026 -
Total Expenditures - 35,951 - 9,026 9,026 -
REVENUE Totals: - 221,111 - 9,026 9,026 -
EXPENSE Totals: - 35,951 - 9,026 9,026 -
REVENUE/(EXPENDITURES) - 185,160 - - - -
44 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Recycle Grant Fund 209
REVENUES
3301 Interest Income - - - - - -
3619 Recycle Grant 5,000 - - 5,000 5,000 5,000
Total Revenues 5,000 - - 5,000 5,000 5,000
EXPENDITURES
5110 Special Dept Expense - - 3,000 5,000 5,000 5,000
5177 Donations 1,500 - - - - -
5710 Graduation (Improvements) 1,000 - - - - -
Total Expenditures 2,500 - 3,000 5,000 5,000 5,000
REVENUE Totals: 5,000 - - 5,000 5,000 5,000
EXPENSE Totals: 2,500 - 3,000 5,000 5,000 5,000
REVENUE/(EXPENDITURES) 2,500 - (3,000) - - -
Gas Tax Fund 210
REVENUES
3301 Interest Income - - - - - -
3601 Gas Tax 2105 33,693 32,881 34,974 39,042 39,042 42,008 3602 Gas Tax 2106 21,566 21,344 19,841 23,854 23,854 25,756 3603 Gas Tax 2107 42,543 42,276 41,121 53,206 53,206 50,323 3604 Gas Tax 2107.5 2,000 4,217 2,000 2,000 2,000 2,000 3621 Traffic Congestion Relief - - - - -
3622 Gas Tax 2103 45,544 43,059 46,270 55,977 55,977 59,760 Total Revenues 145,346 143,777 144,206 174,079 174,079 179,847
EXPENDITURES
5190 Structural Maint - - - - - -
5195 Street Maint Supplies 1,910 4,043 - - - -
5195 Street Maint Supplies 5,684 - - - - -
5200 Equipment Maint 4,212 1,046 - - - -
5202 Street Maintenance 4,296 12,489 - - - -
5220 Professional Services 10,860 864 - - - -
5715 Equipment - - - - - -
5900 Transfer to 327 Debt Service - - 90,400 90,800 90,800 93,600 Total Expenditures 26,962 18,442 90,400 90,800 90,800 93,600 REVENUE Totals: 145,346 143,777 144,206 174,079 174,079 179,847 EXPENSE Totals: 26,962 18,442 90,400 90,800 90,800 93,600 REVENUE/(EXPENDITURES) 118,384 125,335 53,806 83,279 83,279 86,247 Traffic Congestion Relief Fund 211
REVENUES
3301 Interest Income - - - - - -
3650 Program Income 415,246 102,845 348,504 183,630 183,630 - Total Revenues 415,246 102,845 348,504 183,630 183,630 -
EXPENDITURES
5510 Engineering Consulting 111,745 4,000 - - - -
45 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5708 Street Project/Adams Paving Project 4,257 262,279 1,212,578 - - - 5710 Improvements 80,092 11,959 - - - -
5900 Tr to Gen Fund St Maint - - - - - -
Total Expenditures 196,094 278,238 1,212,578 - - -
REVENUE Totals: 415,246 102,845 348,504 183,630 183,630 - EXPENSE Totals: 196,094 278,238 1,212,578 - - -
REVENUE/(EXPENDITURES) 219,152 (175,393) (864,074) 183,630 183,630 - ARPA Funding 212
REVENUES
3301 Interest Income - - - - - -
3650 Program Income - - 812,156 812,156 812,156 -
Total Revenues - - 812,156 812,156 812,156 -
EXPENDITURES
5010 Salaries-Fulltime - - 51,746 98,000 78,019 -
5020 Salaries-Parttime - - 1,176 4,100 5,744 -
5081 Tax & Allow - - 19,590 8,900 6,438 -
5220 Professional Services-Audit Support - - - 55,000 55,000 - 5715 Equipment-Audio Visual System - - 52,337 - -
5710 Equipment/Agenda Tracking/Website - - - 40,000 - - 5715 Equipment/Water Meter Project - - 391,282 145,000 163,774 - 5710 Improvements/Water Tower Resurface - - - 283,000 - 283,000 5710 Improvements/City hall access - - - 29,995 29,995 - 5710 Improvements/Merced Streetscape - - - 75,000 58,408 - Total Expenditures - - 516,131 738,995 397,378 283,000
REVENUE Totals: - - 812,156 812,156 812,156 -
EXPENSE Totals: - - 516,131 738,995 397,378 283,000
REVENUE/(EXPENDITURES) - - 296,025 73,161 414,778 (283,000) CalRecylce SB1383 Grant Fund 213
REVENUES
3619 Recycling Grant - - 20,649 - - -
Total Revenues - - 20,649 - - -
EXPENDITURES
5190 Structural Maintenance - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: - - 20,649 - - -
EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) - - 20,649 - - -
LTF Article 3 Fund 220
REVENUES
3301 Interest Income - - - - - -
3605 LTF - Article 3 - - - 16,000 16,000 16,000
Total Revenues - - - 16,000 16,000 16,000
EXPENDITURES
46 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5190 Structural Maintenance - - - - - 30,000
5900 Tr to G.F.-St Maint - - - 30,000 30,000 -
Total Expenditures - - - 30,000 30,000 30,000
REVENUE Totals: - - - 16,000 16,000 16,000
EXPENSE Totals: - - - 30,000 30,000 30,000
REVENUE/(EXPENDITURES) - - - (14,000) (14,000) (14,000) LTF Article 8 Fund 225
REVENUES
3301 Interest Income 107 - - - - -
3606 LTF - Article 8 - - - - - 596,000
3900 Transfers In (Old Advance) - - - - -
Total Revenues 107 - - - - 596,000
EXPENDITURES
5202 Dept 225 Street Maint 2,459 - - - - -
5170 Utilities - Street Lighting 83,257 72,423 16,593 13,000 13,000 - 5202 Dept 2250 Street Maint 7,378 - - - - -
5220 Professional Services 12,659 36,900 38,925 47,000 47,000 - 5710 5th St Paving from Toulumne to Main - - - 251,000 - 311,000 5710 4th St Paving from Vine to Main - - - 307,000 - 307,000 Total Expenditures 105,753 109,323 55,518 618,000 60,000 618,000 REVENUE Totals: 107 - - - - 596,000
EXPENSE Totals: 105,753 109,323 55,518 618,000 60,000 618,000 REVENUE/(EXPENDITURES) (105,646) (109,323) (55,518) (618,000) (60,000) (22,000) Measure C Fund 230
REVENUES
3301 Interest Income 129 - 314 150 150 150
3001 Current Year Secured - - - - - -
3607 Measure C - - - - - -
3630 Measure C-Street Maint 118,439 122,933 146,110 110,661 110,661 116,194 3631 Measure C-ADA Comply 4,003 4,156 4,920 3,873 3,873 4,067 3632 Measure C-Flex Spending 133,930 140,273 168,097 123,740 123,740 129,927 3709 Other Reimbursement - 11,750 - - - -
3900 Transfers In - - - - - -
Total Revenues 256,501 279,112 319,441 238,424 238,424 250,338
EXPENDITURES
5220 Professional Services - 48,348 - - - -
5710 Vine St (GS to 4th) HMA overlay - - - - 4,722 -
5710 Merced Streetscape - - - - - 77,078
5710 ADA Transition Plan Update - - - - - 75,000
5710 Main St (3rd to Adams) HMA overlay - - - - -
5710 Improvements 2,725 29,537 13,295 525,000 525,000 - Total Expenditures 2,725 77,885 13,295 525,000 529,722 152,078 REVENUE Totals: 256,501 279,112 319,441 238,424 238,424 250,338 EXPENSE Totals: 2,725 77,885 13,295 525,000 529,722 152,078 47 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 REVENUE/(EXPENDITURES) 253,776 201,227 306,146 (286,576) (291,298) 98,260 Road Maintenance Rehab Acct Fund-SB1 235
REVENUES
3301 Interest Income - - - - - -
3623 Other Gas Tax Revenue 85,075 128,008 147,592 136,723 136,723 172,102 3624 Prop 1B 40,516 - - - - -
Total Revenues 125,591 128,008 147,592 136,723 136,723 172,102
EXPENDITURES
5708 Street Project-Fresno Street - - - - - 323,096
5710 Improvements-Main St Paving - 225,652 - - - -
5900 Tr to G.F.-St Maint - - - - - -
Total Expenditures - 225,652 - - - 323,096
REVENUE Totals: 125,591 128,008 147,592 136,723 136,723 172,102 EXPENSE Totals: - 225,652 - - - 323,096
REVENUE/(EXPENDITURES) 125,591 (97,644) 147,592 136,723 136,723 (150,994) Active transportation Plan (ATP) Fund 236
REVENUES
3301 Interest Income - - - - - -
3633 Federal/State Grant - - - 227,000 227,000 600,000
Total Revenues - - - 227,000 227,000 600,000
EXPENDITURES
5710 Improvements/Golden State Bike Trail - - - 227,000 224,128 - 571 Improvements/Adams Ave-Sidewalk & Curb Ramps - - - - - 600,000 Total Expenditures - - - 227,000 224,128 600,000
REVENUE Totals: - - - 227,000 227,000 600,000
EXPENSE Totals: - - - 227,000 224,128 600,000
REVENUE/(EXPENDITURES) - - - - 2,872 -
Surface Transportation Block Grant (STBG) Fund 237
REVENUES
3301 Interest Income - - - - - -
3633 Federal/State Grant - - - 850,000 11,747 900,000
Total Revenues - - - 850,000 11,747 900,000
EXPENDITURES
5710 Improvements/Manning Reconstruction - - - 850,000 - 900,000 Total Expenditures - - - 850,000 - 900,000
REVENUE Totals: - - - 850,000 11,747 900,000
EXPENSE Totals: - - - 850,000 - 900,000
REVENUE/(EXPENDITURES) - - - - 11,747 -
CDBG - Community Development Block Grant Fund 250
REVENUES
3301 Interest Income - - - - - -
3650 Program Income 35,299 44,723 243,802 45,000 6,667 - 48 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Total Revenues 35,299 44,723 243,802 45,000 6,667 -
EXPENDITURES
5175 Postage - 37 - - - -
5220 Professional Services 20 175 - - - -
5705 Building - 324,039 - - - -
Total Expenditures 20 324,251 - - - -
REVENUE Totals: 35,299 44,723 243,802 45,000 6,667 -
EXPENSE Totals: 20 324,251 - - - -
REVENUE/(EXPENDITURES) 35,279 (279,528) 243,802 45,000 6,667 - State Grant AB178-255
REVENUES
3640 Grant Revenue - - - 4,000,000 4,000,000 -
Total Revenues - - - 4,000,000 4,000,000 -
EXPENDITURES
5710 Improvements - - - 4,000,000 - 4,000,000
Total Expenditures - - - 4,000,000 - 4,000,000
REVENUE Totals: - - - 4,000,000 4,000,000 -
EXPENSE Totals: - - - 4,000,000 - 4,000,000
REVENUE/(EXPENDITURES) - - - - 4,000,000 (4,000,000)
DWR State Grant-256
REVENUES
3640 Grant Revenue - - - - 150,000 2,100,000
Total Revenues - - - - 150,000 2,100,000
EXPENDITURES
5710 Improvements-Well #9 - - - - 40,453 2,100,000
Total Expenditures - - - - 40,453 2,100,000
REVENUE Totals: - - - - 150,000 2,100,000
EXPENSE Totals: - - - - 40,453 2,100,000
REVENUE/(EXPENDITURES) - - - - 109,547 -
AB1600 - General Services Fund 710
REVENUES
3301 Interest Income 31 - - - - -
3810 Development Fees 11,102 19,808 135,835 60,000 74,298 60,000 Total Revenues 11,133 19,808 135,835 60,000 74,298 60,000
EXPENDITURES
5120 Small Tools - - - - - -
5510 Engineering Consultant 3,600 7,920 - - - -
5520 Planning Consultant 92,202 55,692 - - - -
5621 Financial Services 27,350 - - - - -
5220 Professional Services-Planning - 740 33,242 145,000 18,515 - 5220 Professional Services-Gen Plan Implem - - - - -
5220 Professional Services-Standard Imp & Spec - -
49 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5520 Planning Consultant - - - - - -
5620 Legal 40 - - - - -
5621 Financial Services - 4,761 - - - -
5710 Improvements-Police/Sn Ctr Headquarters - 125,000
Total Expenditures 123,192 69,113 33,242 145,000 18,515 125,000 REVENUE Totals: 11,133 19,808 135,835 60,000 74,298 60,000 EXPENSE Totals: 123,192 69,113 33,242 145,000 18,515 125,000 REVENUE/(EXPENDITURES) (112,059) (49,305) 102,593 (85,000) 55,783 (65,000) AB1600 - Law Enforcement Fund 720
REVENUES
3301 Interest Income 99 - - - - -
3820 Development Fees 34,713 64,261 124,100 60,000 52,374 60,000 Total Revenues 34,812 64,261 124,100 60,000 52,374 60,000
EXPENDITURES
5121 Supplies - - - 1,000 1,000 -
5220 Professional Services-Police/Sn Ctr Headquarters - - 10,732 143,820 135,000 200,000 5710 Improvements-Police/Sn Ctr Headquarters - - - - - 250,000 5715 Equipment - - - 8,820 8,820 -
Total Expenditures - - 10,732 153,640 144,820 450,000
REVENUE Totals: 34,812 64,261 124,100 60,000 52,374 60,000 EXPENSE Totals: - - 10,732 153,640 144,820 450,000
REVENUE/(EXPENDITURES) 34,812 64,261 113,368 (93,640) (92,446) (390,000) AB1600 - Fire Fund 730
REVENUES
3301 Interest Income 174 - - - - -
3700 Other Revenue - - - 155,000 93,012 -
3830 Development Fees 44,711 79,909 150,840 80,000 62,002 80,000 Total Revenues 44,885 79,909 150,840 235,000 155,014 80,000
EXPENDITURES
5121 Supplies - - - 8,000 8,000 -
5710 Improvements - - - 205,000 205,000 475,000
5715 Equipment - - - 18,897 18,897 -
5803 Lease Payment-Solar 15,600 15,600 -
5803 Lease Principal Pymt-Engines - - - 23,479 23,479 - 5804 Lease Interest Pymt-Engines - - - 16,901 16,901 -
5900 Transfers Out 730 - - - - - -
Total Expenditures - - - 287,877 287,877 475,000
REVENUE Totals: 44,885 79,909 150,840 235,000 155,014 80,000 EXPENSE Totals: - - - 287,877 287,877 475,000
REVENUE/(EXPENDITURES) 44,885 79,909 150,840 (52,877) (132,863) (395,000) AB1600 - Trf Mtgtn & Impact Funds 740
REVENUES
3301 Interest Income - - - - - -
50 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 3840 Street Development Fees - - 124,672 80,000 90,891 80,000 Total Revenues - - 124,672 80,000 90,891 80,000
EXPENDITURES
5900 Transfers Out - - - - - -
5510 Engineering Consultant - 1,200 - - - -
5520 Planning Consultant 4,103 - - - - -
5710 Improvements -
Total Expenditures 4,103 1,200 - - - -
REVENUE Totals: - - 124,672 80,000 90,891 80,000
EXPENSE Totals: 4,103 1,200 - - - -
REVENUE/(EXPENDITURES) (4,103) (1,200) 124,672 80,000 90,891 80,000 AB1600 - Parks Fund 750
REVENUES
3301 Interest Income 17 - - - - -
3700 Other Revenue - - - 20,000 20,000 -
3850 Development Fees 114,867 170,166 414,581 190,000 203,580 80,000 Total Revenues 114,884 170,166 414,581 210,000 223,580 80,000
EXPENDITURES
5110 Special Dept Expense - - 4,897 - - -
5220 Professional Services-PD SN CTR Design - - - - - 180,000 5710 Improvements Park-Bandstand Lighting - - - 3,000 - - 5710 Improvements-Turf Restoration 1,200 -
5710 Improvements-PD SN CTR Headquarters - - - 30,000 - 850,000 Total Expenditures - - 4,897 34,200 - 1,030,000
REVENUE Totals: 114,884 170,166 414,581 210,000 223,580 80,000 EXPENSE Totals: - - 4,897 34,200 - 1,030,000
REVENUE/(EXPENDITURES) 114,884 170,166 409,684 175,800 223,580 (950,000) AB1600 - Water Fund 760
REVENUES
3301 Interest Income 90 - - - - -
3840 Streets Development Fees - - - - - -
3860 Water Development Fees 49,046 70,132 298,920 140,000 140,000 140,000 Total Revenues 49,136 70,132 298,920 140,000 140,000 140,000
EXPENDITURES
5510 Engineering Consulting 6,675 43,985 3,120 - - -
5710 Improvements-Water Master Plan - - - - - -
Total Expenditures 6,675 43,985 3,120 - - -
REVENUE Totals: 49,136 70,132 298,920 140,000 140,000 140,000 EXPENSE Totals: 6,675 43,985 3,120 - - -
REVENUE/(EXPENDITURES) 42,461 26,147 295,800 140,000 140,000 140,000 AB1600 - Ground Wtr Rchrg Fund 765
REVENUES
3895 Development Fees - - 60,124 50,000 - 50,000
51 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Total Revenues - - 60,124 50,000 - 50,000
EXPENDITURES
5900 Transfer out - - - 50,000 - 50,000
Total Expenditures - - - 50,000 - 50,000
REVENUE Totals: - - 60,124 50,000 - 50,000
EXPENSE Totals: - - - 50,000 - 50,000
REVENUE/(EXPENDITURES) - - 60,124 - - -
AB1600 - Sewer Fund 770
REVENUES
3301 Interest Income 259 - - - -
3870 Development Fees 149,483 260,384 521,388 182,900 225,678 80,000 Total Revenues 149,742 260,384 521,388 182,900 225,678 80,000
EXPENDITURES
5110 Special Dept Expense - - - 70,300 70,300 -
5900 Transfers Out - - - - - -
Total Expenditures - - - 70,300 70,300 -
REVENUE Totals: 149,742 260,384 521,388 182,900 225,678 80,000 EXPENSE Totals: - - - 70,300 70,300 -
REVENUE/(EXPENDITURES) 149,742 260,384 521,388 112,600 155,378 80,000 AB1600 - Storm Drain Fund 780
REVENUES
3301 Interest Income 21 - - - - -
3880 Development Fees 9,612 103,200 204,138 80,000 80,000 80,000 Total Revenues 9,633 103,200 204,138 80,000 80,000 80,000
EXPENDITURES
5110 Special Dept Expense - - 7,390 - -
5520 Prof Services Dev Fee/Storm Water Master Plan - - - 125,000 - Total Expenditures - - 125,000 7,390 - -
REVENUE Totals: 9,633 103,200 204,138 80,000 80,000 80,000 EXPENSE Totals: - - 125,000 7,390 - -
REVENUE/(EXPENDITURES) 9,633 103,200 196,748 (45,000) 80,000 80,000 Fire Station Building Fund 790
REVENUES
3706 Miscellaneous Revenues - - - - - -
3800 Loan Proceeds (USDA) 414,698 - - - - -
3900 Transfers In 24,613 - - - - -
USDA Loan - - - - - -
Total Revenues 439,311 - - - - -
EXPENDITURES
5175 Postage - - - - - -
5220 Professional Services 7,895 - - - - -
5240 Insurance - - - - - -
5510 Engineering Consulting 875,321 - - - - -
52 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5620 Legal - - - - - -
5705 Buildings 285,436 1,703 - - - -
5715 Equipment - - 32,082 - - -
5804 Bond Admin Fees 1,350 - - - - -
5900 Transfers Out 173,144 - - - - -
Total Expenditures 1,343,146 1,703 32,082 - - -
REVENUE Totals: 439,311 - - - - -
EXPENSE Totals: 1,343,146 1,703 32,082 - - -
REVENUE/(EXPENDITURES) (903,835) (1,703) (32,082) - - - CalTrans SR 99/Manning Fund 795
REVENUES
3301 Interest Income - 82 206 150 150 150
Total Revenues - 82 206 150 150 150
EXPENDITURES
5900 Tr to Gen Fund St Maint - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: - 82 206 150 150 150
EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) - 82 206 150 150 150
99 / Merced Signalization Fund 799
REVENUES
3301 Interest Income 22 - - - - -
3899 99/ Merced Signalization - - - - - -
Total Revenues 22 - - - - -
EXPENDITURES
5900 Tr to Gen Fund St Maint - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: 22 - - - - -
EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) 22 - - - - -
SPECIAL REVENUE GRAND REVENUE Totals: 4,068,508 3,933,729 6,751,540 9,970,088 9,970,088 9,970,088 SPECIAL REVENUE GRAND EXPENSE Totals: 1,907,048 1,411,848 2,899,606 5,487,330 3,227,511 16,451,189 REVENUE/(EXPENDITURES) 2,161,460 2,521,881 3,851,934 4,482,758 4,487,864 4,487,864 53 UTILITY USERS TAX
Utility UsersTax - 200 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ $ 0.00% -
Utility Tax $ 451,060 $ 429,638 $ 540,907 $ 450,000 $ 450,000 $ 500,000 11.11% TOTAL REVENUES $ 451,060 $ 429,638 $ 540,907 $ 450,000 $ 450,000 $ 500,000
EXPENDITURES
General Utility Dept 200
Professional Services $ 4,678 $ 8,372 $ 21,113 $ 207,200 $ 17,200 $ 265,000 1440.70% Vehicles -$ -$ -$ $ 6,897 $ 6,897 $ 0.00% -
Transfers Out $ 51,305 $ 60,000 $ 275,325 -$ -$ $ -
Capital Exp - Police 2020
Equipment $ 28,101 $ 7,775 -$ -$ -$ $ -
PD Vehicle $ 71,396 -$ -$ -$ $ -
Capital Exp - Fire 2030
Equipment -$ $ 8,126 -$ 12,000 $ -$ $ 20,000 0.00%
Fire Station Principal Pymt -$ -$ -$ 20,000 $ $ 20,000 $ 22,000 10.00% Fire Station Interest Pymt -$ -$ -$ 30,000 $ $ 30,000 $ 30,000 0.00% Lease 2 Principal Pymt -$ -$ -$ 23,479 $ $ 23,479 $ 0.00% - Lease 2 Interest Pymt -$ -$ -$ 16,901 $ $ 16,901 $ 0.00% - Fire Transfer to Gen Fund -$ -$ $ 33,749 -$ -$ $ -
Improvements-Fire Station Buildout -$ -$ -$ -$ -$ $ 475,000 0.00% Parks & Recreation 2040
Youth Sports Contributions -$ $ 2,000 -$ $ 4,000 $ 4,000 $ 4,000 0.00% School District Contribution -$ -$ $ 25,000 $ 25,000 $ 25,000 $ 25,000 0.00% Equipment $ 11,794 -$ -$ -$ -$ $ -
Senior Tranfer to Gen Fund $ - $ - $ - $ 70,000 $ 70,000 $ 70,000 0.00% Recreation Transfer to Gen Fund -$ -$ -$ 60,000 $ $ 60,000 $ 60,000 0.00% Parks Transfer to Gen Fund -$ -$ -$ 70,000 $ $ 70,000 $ 70,000 0.00% Parks Transfer to Gen Fund -$ -$ -$ 60,000 $ $ 60,000 $ 60,000 0.00% TOTAL EXPENDITURES $ 95,878 $ 157,669 $ 355,187 $ 605,477 $ 403,477 $ 1,101,000 Net Revenue/(Expenditures) $ 355,182 $ 271,969 $ 185,720 $ (155,477) $ 46,523 $ (601,000) Changes in Fund Balance -$ -$ -$ -$ -$ $ -
Net Increase/(Decrease) in Fund Balance $ 355,182 $ 271,969 $ 185,720 $ (155,477) $ 46,523 $ (601,000) Beginning Fund Balance July 1 $ 790,603 $ 947,106 $ 1,320,939 $ 1,506,659 $ 1,506,659 $ 1,553,182 Ending Fund Balance June 30 $ 1,145,785 $ 1,320,939 $ 1,506,659 $ 1,351,182 $ 1,553,182 $ 952,182 Adjustment to Fund Balance $ (198,679) -$ -$ -$ -$ $ -
Adjusted Ending Fund Balance $ 947,106 $ 1,320,939 $ 1,506,659 $ 1,351,182 $ 1,553,182 $ 952,182 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Utility Users Fund is used to account separately for local revenues used to assist with funding of essential municipal services.
Budget Highlights: This budget includes transfer to General Fund for Recreation, Senior Meals, a portion of the Fresno County Fire Protection District contract, partial funding for 2 maintenance assistants for janitorial & park maaintenance. Also includes Fire Station principal & interest debt service and the fire station buildout. 25%
2%
3%
0%
2% 44%
6%
6%
12%
Professional Services EXPENSES
Fire Station Principal Pymt
Fire Station Interest Pymt
Youth Sports Contributions
School District Contribution
Improvements-Fire Station Buildout
Senior Tranfer to Gen Fund
Recreation Transfer to Gen Fund
Parks Transfer to Gen Fund
100%
REVENUES
Utility Tax
54 District Tax (Measure N) Fund 201 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Sales Tax $ 594,757 -$ -$ -$ -$ -$
District Sales Tax $ 775,206 $ 1,716,573 $ 1,978,194 $ 1,600,000 $ 1,600,000 $ 1,800,000 12.50% TOTAL REVENUES $ 1,369,963 $ 1,716,573 $ 1,978,194 $ 1,600,000 $ 1,600,000 $ 1,800,000
EXPENDITURES
Special Dept Expense -$ $ 1,529 -$ -$ -$ -$
Professional Services -$ -$ -$ 300,000 $ $ 300,000 $ 300,000 0.00% Professional Services-Police/Sn Ctr Headquarters Design -$ $ 2,639 -$ -$ -$ 200,000 $ 0.00% Improvements-Police/Sn Ctr Headquarters -$ -$ -$ -$ -$ 3,000,000 $ 0.00% Equipment -$ -$ -$ -$ -$ 65,090 $ 0.00%
Vehicles-Police -$ -$ 57,236 $ $ 71,000 $ 65,000 $ 65,000 0.00% Cal PERS UAL Transfer -$ -$ 322,562 $ $ 361,015 $ 361,015 $ 360,325 -0.19% TOTAL EXPENDITURES -$ $ 4,168 $ 379,798 $ 732,015 $ 726,015 $ 3,990,415 Net Revenue/(Expenditures) $ 1,369,963 $ 1,712,405 $ 1,598,396 $ 867,985 $ 873,985 $ (2,190,415) Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 1,369,963 $ 1,712,405 $ 1,598,396 $ 867,985 $ 873,985 $ (2,190,415) Beginning Fund Balance July 1 -$ 1,369,963 $ $ 3,082,368 $ 4,680,764 $ 4,680,764 $ 5,554,749 Ending Fund Balance June 30 $ 1,369,963 $ 3,082,368 $ 4,680,764 $ 5,548,749 $ 5,554,749 $ 3,364,334 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 1,369,963 $ 3,082,368 $ 4,680,764 $ 5,548,749 $ 5,554,749 $ 3,364,334 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
DISTRICT SALES TAX (MEASURE N)
Description: The District Sales Tax revenues are generated to build a new police station, restore or replace out-of-date police equipment, fix city street needing repair, pay escalating pension obligation and other general fund obligations.
Budget Highlights: This budget is focused on providing improved safety equipment for officers on patrol including rifle-rated protective ballistic vests, rifle-rated ballistic helmets, improve radio communications, and to provide ballistic shields for officers to respond to active shooter incidents more safely. In addition, Measure N funds are proposed to replace older patrol graphics on police units with newer, reflective graphics to increase visibility and safety for our officers, and to provide realistic training equipment so that officers may be better prepared for life-threatening encounters in the field. The budget also includes a portion of the Fresno County Fire Protection District contract. 13%
74%
2%
2%
EXPENSES 9%
Professional Services
Improvements
Equipment
Vehicles-Police
Cal PERS UAL Transfer 100%
REVENUES
District Sales Tax
55 COPS GRANT
Police Department 206 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
COPS Program Income $ 410,837 100,000$ 161,285$ 125,000$ 125,000$ 125,000$ 0.00% COPS Grant -$ -$ -$ -$ -$ -$
TOTAL REVENUES $ 410,837 100,000$ 161,285$ 125,000$ 125,000$ 125,000$ 0.00%
EXPENDITURES
Improvements -$ 5,278$ -$ -$ -$ -$
Police Vehicle -$ 58,990$ 57,236$ 65,000$ 65,000$ -$ 0.00% Camera Project -$ -$ -$ -$ -$ -$
Transfer to Gen Fund- 1 FT Position -$ -$ 125,000$ 125,000$ 125,000$ 125,000$ 0.00% TOTAL EXPENDITURES -$ 64,268$ 182,236$ 190,000$ 190,000$ 125,000$ Net Revenue/(Expenditures) $ 410,837 35,732$ $ (20,951) $ (65,000) $ (65,000) -$ Changes in Fund Balance $ (285,713) -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 125,124 35,732$ $ (20,951) $ (65,000) $ (65,000) -$ Beginning Fund Balance July 1 $ 188,163 313,287$ 349,019$ 328,068$ 328,068$ 263,068$ Ending Fund Balance June 30 $ 313,287 349,019$ 328,068$ 263,068$ 263,068$ 263,068$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 313,287 349,019$ 328,068$ 263,068$ 263,068$ 263,068$ $-
$100,000
$200,000
$300,000
$400,000
$500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund accounts for expenditures associated for public safety purposes.
Budget Highlights: This budget includes one police officer transfer to General Fund.
EXPENSES
Transfer to Gen Fund- 1 FT
Position
100%
REVENUES
COPS Program Income
56 CARES FUNDING (COVID 19)
*No expenses budgeted *No revenues budgeted
Cares Funding (Covid 19) 208 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ 6$ -$ -$ -$ -$
Program Income -$ 221,105$ -$ 9,026$ 9,026$ -$
TOTAL REVENUES -$ 221,111$ -$ 9,026$ 9,026$ -$
EXPENDITURES
5111 COVID expenditures -$ 35,951$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ 35,951$ -$ -$ -$ -$
Net Revenue/(Expenditures) -$ 185,160$ -$ 9,026$ 9,026$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ 185,160$ -$ 9,026$ 9,026$ -$ Beginning Fund Balance July 1 -$ -$ 185,160$ -$ -$ -$
Ending Fund Balance June 30 -$ 185,160$ 185,160$ 185,160$ -$ -$ Adjustment to Fund Balance -$ -$ -$ (185,160) $ -$ -$
Adjusted Ending Fund Balance -$ 185,160$ 185,160$ -$
$-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund accounts for additional funding for senior meals from the CDBG 19232-CV cares program.
Budget Highlights: None
57 RECYCLE GRANT
Recyle Grant 209 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Recycle Grant 5,000$ -$ -$ 5,000$ 5,000$ 5,000$ 0.00%
TOTAL REVENUES 5,000$ -$ -$ 5,000$ 5,000$ 5,000$ 0.00%
EXPENDITURES
Special Dept Expense -$ -$ 3,000$ 5,000$ 5,000$ 5,000$ 0.00% Donations 1,500$ -$ -$ -$ -$ -$
Graduation (Improvements) 1,000$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 2,500$ -$ 3,000$ 5,000$ 5,000$ 5,000$ Net Revenue/(Expenditures) 2,500$ -$ (3,000) $ -$ -$ -$ Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 2,500$ -$ (3,000) $ -$ -$ -$ Beginning Fund Balance July 1 1,500$ 4,000$ 6,500$ 3,500$ 3,500$ 3,500$ Ending Fund Balance June 30 4,000$ 4,000$ 3,500$ 3,500$ 3,500$ 3,500$ Adjustment to Fund Balance -$ 2,500$ -$ -$ -$ -$
Adjusted Ending Fund Balance 4,000$ 6,500$ 3,500$ 3,500$ 3,500$ 3,500$ $-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Recycle Grant is funded by Department Beverage Container Recyling Program.
Budget Highlights: The annual $5k grant is specifically for beverage container recycling. 100%
EXPENSES
Special Dept Expense
100%
REVENUES
Recycle Grant
58 GAS TAX
Gas Tax 210 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Gas Tax 2105 $ 33,693 32,881$ 34,974$ 39,042$ 39,042$ $ 42,008 7.60% Gas Tax 2106 $ 21,566 21,344$ 19,841$ 23,854$ 23,854$ $ 25,756 7.97% Gas Tax 2107 $ 42,543 42,276$ 41,121$ 53,206$ 53,206$ $ 50,323 -5.42% Gas Tax 2107.5 $ 2,000 4,217$ 2,000$ 2,000$ 2,000$ $ 2,000 0.00% Gas Tax 2103 $ 45,544 43,059$ 46,270$ 55,977$ 55,977$ $ 59,760 6.76% TOTAL REVENUES $ 145,346 143,777$ 144,206$ 174,079$ 174,079$ $ 179,847
EXPENDITURES
Structural Maint -$ -$ -$ -$ -$ -$
Street Maint Supplies $ 1,910 4,043$ -$ -$ -$ -$
Street Maint Supplies $ 5,684 -$ -$ -$ -$ -$
Equipment Maint $ 4,212 1,046$ -$ -$ -$ -$
Street Maintenance $ 4,296 12,489$ -$ -$ -$ -$
Professional Services $ 10,860 864$ -$ -$ -$ -$
Equipment -$ -$ -$ -$ -$ -$
Transfer to 327 Debt Service Merced St Improv -$ -$ 90,400$ 90,800$ 90,800$ $ 93,600 3.08% TOTAL EXPENDITURES $ 26,962 18,442$ 90,400$ 90,800$ 90,800$ $ 93,600 Net Revenue/(Expenditures) $ 118,384 125,335$ 53,806$ 83,279$ 83,279$ $ 86,247 Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 118,384 125,335$ 53,806$ 83,279$ 83,279$ $ 86,247 Beginning Fund Balance July 1 $ 30,587 16,039$ 35,046$ 88,852$ 88,852$ $ 172,131 Ending Fund Balance June 30 $ 148,971 141,374$ 88,852$ 172,131$ 172,131$ $ 258,378 Adjustment to Fund Balance $ (281,903) $ (106,328) -$ -$ -$ -$ Adjusted Ending Fund Balance $ 16,039 35,046$ 88,852$ 172,131$ 172,131$ $ 258,378 $-
$50,000
$100,000
$150,000
$200,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: Cities and Counties receive Highway User Tax revenue under separate formulas for the allocation of funds to support engineering, administration and general maintenance to local roads.
Budget Highlights: Gas Tax revenues are influenced heavily by current gas sales and the State of California's apportionment of funding to localities. SB1, passed in 2017 sends additional funds to localities for road improvement. These revenues are funded through increased fees in several areas related to transportation. This funds also pays debt service for Merced St Improvements. 100%
EXPENSES Transfer to 327 Debt Service Merced St Improv
23%
14%
1% 28%
34%
REVENUES Gas Tax 2105 Gas Tax 2106 Gas Tax 2107 Gas Tax 2107.5 Gas Tax 2103
59 *No expenses budgeted *No revenues budgeted
Street Projects 211 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ $ -
Program Income 415,246$ 102,845$ Traff $ 183,630 $ 183,630 $ - TOTAL REVENUES 415,246$ 102,845$ -$ 183,630 $ $ 183,630 $ -
EXPENDITURES
Engineering Consulting 111,745$ 4,000$ -$ -$ -$ $ -
Street Project 4,257$ 262,279$ $ 1,212,578 -$ -$ $ -
Improvements 80,092$ 11,959$ -$ -$ -$ $ -
Tr to Gen Fund St Maint -$ -$ -$ -$ -$ $ -
TOTAL EXPENDITURES 196,094$ 278,238$ $ 1,212,578 -$ -$ $ - Net Revenue/(Expenditures) 219,152$ $ (175,393) $ (1,212,578) $ 183,630 $ 183,630 $ - Changes in Fund Balance -$ -$ -$ -$ -$ $ -
Net Increase/(Decrease) in Fund Balance 219,152$ $ (175,393) $ (1,212,578) $ 183,630 $ 183,630 $ - Beginning Fund Balance July 1 $ (176,304) 49,886$ $ (1,153,865) 58,713 $ $ (1,153,865) $ (970,235) Ending Fund Balance June 30 42,848$ (125,507) $ $ (1,153,865) $ (970,235) $ (970,235) $ (970,235) Adjustment to Fund Balance 7,038$ 184,220$ -$ -$ -$ $ - Adjusted Ending Fund Balance 49,886$ 58,713$ $ (1,153,865) $ (970,235) $ (970,235) $ (970,235)
TRAFFIC CONGESTION RELIEF FUND
STREET PROJECT
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: Traffic Congestion Relief Fund was replaced by Streets and Highway Codes section 2103 in the 2010-11 fiscal year.
Budget Highlights: None
60 *No revenues budgeted
ARPA Fund 212 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Program Income -$ -$ 812,156$ $ 812,156 $ 812,156 -$
TOTAL REVENUES -$ -$ 812,156$ $ 812,156 $ 812,156 -$
EXPENDITURES
Salaries-Fulltime -$ -$ 51,746$ $ 98,000 $ 78,019 -$
Salaries-Parttime -$ -$ 1,176$ $ 4,100 $ 5,744 -$
Tax & Allow -$ -$ 19,590$ $ 8,900 $ 6,438 -$
Professional Services-Audit Support -$ -$ -$ $ 55,000 $ 55,000 -$ Equipment-Audio Visual System -$ -$ 52,337$ -$ -$ -$
Equipment/Agenda Tracking/Website -$ -$ -$ $ 40,000 $ 40,000 -$ Equipment/Water Meter Project -$ -$ 391,282$ $ 145,000 $ 163,774 -$ Improvements/Water Tower Resurface -$ -$ -$ 283,000 $ -$ 283,000$ Improvements/City hall access -$ -$ -$ $ 29,995 $ 29,995 -$ Improvements/Merced Streetscape -$ -$ -$ $ 75,000 $ 75,000 TOTAL EXPENDITURES -$ -$ 516,131$ $ 738,995 $ 453,970 283,000$ Net Revenue/(Expenditures) -$ -$ 296,025$ $ 73,161 $ 358,186 $ (283,000) Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ 296,025$ $ 73,161 $ 358,186 $ (283,000) Beginning Fund Balance July 1 -$ -$ -$ 296,025 $ $ 296,025 654,211$ Ending Fund Balance June 30 -$ -$ 296,025$ $ 369,186 $ 654,211 371,211$ Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ 296,025$ $ 369,186 $ 654,211 371,211$
AMERICAN RESCUE PLAN ACT
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The American Rescue Plan Act (ARPA) provides relief funds to state, local, and tribal governments that have been negatively impacted by the coronavirus pandemic. These funds can be used by governments to respond to the public health and economic emergency, provide premium pay to essential workers, replace revenue lost due to the pandemic, and make necessary investments in water, sewer and broadband infrastructure.
Budget Highlights: The FY24 Budget includes related expenses for the water tower resurface. 100%
EXPENSES
Improvements/Water Tower Resurface
61 CALRECYCLE SB1383 GRANT
*No expenses budgeted *No revenues budgeted
CalRecycle Grant SB1383 Grant 213 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Recycle Grant -$ -$ 20,649$ -$ -$ -$ 0.00%
TOTAL REVENUES -$ -$ 20,649$ -$ -$ -$ 0.00%
EXPENDITURES
Special Dept Expense -$ -$ -$ -$ -$ -$ 0.00%
Donations -$ -$ -$ -$ -$ -$
Graduation (Improvements) -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) -$ -$ 20,649$ -$ -$ -$
Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ 20,649$ -$ -$ -$ Beginning Fund Balance July 1 -$ -$ -$ 20,649$ 20,649$ 20,649$ Ending Fund Balance June 30 -$ -$ 20,649$ 20,649$ 20,649$ 20,649$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ 20,649$ 20,649$ 20,649$ 20,649$ $-
$5,000
$10,000
$15,000
$20,000
$25,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This is a one-time grant to support enforcement and education related to SB 1383 organic waste recycling requirements.
Budget Highlights: None
62 LTF ARTICLE 3
LTF Article 3- 220 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
LTF - Article 3 -$ -$ -$ 16,000$ 16,000$ 16,000$ 0.00%
TOTAL REVENUES -$ -$ -$ 16,000$ 16,000$ 16,000$
EXPENDITURES
Structural Maintenance -$ -$ -$ -$ -$ 30,000$ 0.00%
Tr to G.F.-St Maint -$ -$ -$ 30,000$ 30,000$ -$
TOTAL EXPENDITURES -$ -$ -$ 30,000$ 30,000$ 30,000$
Net Revenue/(Expenditures) -$ -$ -$ (14,000) $ $ (14,000) $ (14,000) Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ (14,000) $ $ (14,000) $ (14,000) Beginning Fund Balance July 1 28,669$ 28,669$ 28,669$ 28,669$ 28,669$ 14,669$ Ending Fund Balance June 30 28,669$ 28,669$ 28,669$ 14,669$ 14,669$ 669$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 28,669$ 28,669$ 28,669$ 14,669$ 14,669$ 669$ $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its funding from State Local Transportation Funds which are administered and disbursed by the Council of Fresno County Governments (COG). This program is commonly referred to as LTF Article 3 because of its identifying section in the State Public Utilities Code. Article 3 funds are restricted to pedestrian bicycle and sidewalk use.
Budget Highlights: LTF3 includes a portion of funds for FY24 for stripping, signage, and ADA improvements. Budget includes improvements on Merced Street, including ADA upgrades.
100%
REVENUES
LTF - Article 3
100%
EXPENSES
Structural Maintenance
63 LTF ARTICLE 8
LTF Article 8 - 225 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income 107$ -$ -$ -$ -$ -$
LTF - Article 8 -$ -$ -$ -$ -$ 596,000 $
Transfers In (Old Advance) -$ -$ -$ -$ -$ -$
TOTAL REVENUES 107$ -$ -$ -$ -$ 596,000 $
EXPENDITURES
Dept 225 Street Maint 2,459$ -$ -$ -$ -$ -$
Utilities - Street Lighting 83,257$ 72,423$ 16,593$ 13,000$ 13,000$ -$ Dept 2250 Street Maint 7,378$ -$ -$ -$ -$ -$
Professional Services 12,659$ 36,900$ 38,925$ 47,000$ 47,000$ -$ 5th St Paving from Toulumne to Main -$ -$ 251,000$ -$ 311,000 $ 0.00% 4th St Paving from Vine to Main -$ -$ -$ 307,000$ -$ 307,000 $ 0.00% TOTAL EXPENDITURES 105,753$ 109,323$ 55,518$ 618,000$ 60,000$ $ 618,000 Net Revenue/(Expenditures) $ (105,646) $ (109,323) $ (55,518) $ (618,000) $ (60,000) $ (22,000) Changes in Fund Balance $ (14,619) -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (120,265) $ (109,323) $ (55,518) $ (618,000) $ (60,000) $ (22,000) Beginning Fund Balance July 1 374,876$ 251,136$ 148,362$ 92,844$ 92,844$ $ 32,844 Ending Fund Balance June 30 254,611$ 141,813$ 92,844$ (525,156) $ 32,844$ $ 10,844 Adjustment to Fund Balance $ (3,475) 6,549$ -$ -$ -$ -$ Adjusted Ending Fund Balance 251,136$ 148,362$ 92,844$ (525,156) $ 32,844$ $ 10,844 $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its funding from State Local Transportation Funds which are administrated and disbursed by the Council of Fresno County Governments. This program is commonly referred to as LTF Article 8 because of its identifying section in the State Public Utilities Code. This fund is dedicated to the safety, maintenance and improvement of streets and alleys throughout the community.
Budget Highlights: The LTF8 fund includes a number of important infrastructure projects in FY24, which includes paving on 4th & 5th streets.
50% 50%
EXPENSES
5th St Paving from Toulumne
to Main
4th St Paving from Vine to Main
100%
REVENUES
LTF - Article 8
64 MEASURE C
Measure C - 230 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income 129$ -$ $ 314 $ 150 $ 150 150$ 0.00%
Current Year Secured -$ -$ -$ -$ -$ -$
Measure C -$ -$ -$ -$ -$ -$
Measure C-Street Maint 118,439$ $ 122,933 $ 146,110 $ 110,661 $ 110,661 116,194$ 5.00% Measure C-ADA Comply 4,003$ $ 4,156 $ 4,920 $ 3,873 $ 3,873 4,067$ 5.01% Measure C-Flex Spending 133,930$ $ 140,273 $ 168,097 $ 123,740 $ 123,740 129,927$ 5.00% Other Reimbursement -$ 11,750 $ -$ -$ -$ -$
TOTAL REVENUES 256,501$ $ 279,112 $ 319,441 $ 238,424 $ 238,424 250,338$
EXPENDITURES
Projects -$ 48,348 $ -$ -$ -$ -$
Vine St (GS to 4th) HMA overlay -$ -$ -$ -$ $ 4,722 -$
Merced Streetscape -$ -$ -$ -$ -$ 77,078$
ADA Transition Plan Update -$ -$ -$ -$ -$ 75,000$ 0.00% Main St (3rd to Adams) HMA overlay -$ -$ -$ -$ -$ -$
Improvements 2,725$ $ 29,537 $ 13,295 $ 525,000 $ 525,000 -$ TOTAL EXPENDITURES 2,725$ $ 77,885 $ 13,295 $ 525,000 $ 529,722 152,078$ Net Revenue/(Expenditures) 253,776$ $ 201,227 $ 306,146 $ (286,576) $ (291,298) 98,260$ Changes in Fund Balance 13,273$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 267,049$ $ 201,227 $ 306,146 $ (286,576) $ (291,298) 98,260$ Beginning Fund Balance July 1 714,572$ $ 922,440 $ 1,176,216 $ 1,482,362 $ 1,482,362 1,191,064$ Ending Fund Balance June 30 981,621$ $ 1,123,667 $ 1,482,362 $ 1,195,786 $ 1,191,064 1,289,324$ Adjustment to Fund Balance $ (59,181) $ 52,549 -$ -$ -$ -$ Adjusted Ending Fund Balance 922,440$ $ 1,176,216 $ 1,482,362 $ 1,195,786 $ 1,191,064 1,289,324$ $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This program receives its revenue from a 1/2% sales tax increase approved by Fresno County voters in November 1986. Funds are used for rehabilitation of existing streets, curb, gutter, sidewalk and drainage systems. The Measure C Tax was extended by voter approval through 2026.
Budget Highlights: Measure C funds are used on a number of projects related to local roads and sidewalks. FY24 inlcudes funding for ADA transition plan update and Merced Street Streetscape.
49% 51%
EXPENSES
Merced Streetscape
ADA Transition Plan Update
0%
46%
2%
52%
REVENUES
Interest Income Measure C-Street Maint Measure C-ADA Comply Measure C-Flex Spending
65 ROAD MAINTENANCE REHAB ACCT-SB1
ROAD MAINTENANCE REHAB SB1 235 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
SB1 85,075$ 128,008$ 147,592$ 136,723$ 136,723$ 172,102$ 25.88% Prop 1B 40,516$ -$ -$ -$ -$ -$
TOTAL REVENUES 125,591$ 128,008$ 147,592$ 136,723$ 136,723$ 172,102$
EXPENDITURES
Street Project-Fresno Street -$ -$ -$ -$ -$ 323,096$
Main St Paving -$ 225,652$ -$ -$ -$ -$
Tr to G.F.-St Maint -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ 225,652$ -$ -$ -$ 323,096$
Net Revenue/(Expenditures) 125,591$ $ (97,644) 147,592$ 136,723$ 136,723$ $ (150,994) Changes in Fund Balance 20,426$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 146,017$ $ (97,644) 147,592$ 136,723$ 136,723$ $ (150,994) Beginning Fund Balance July 1 23,761$ 57,054$ 171,452$ 319,044$ 319,044$ 455,767$ Ending Fund Balance June 30 169,778$ $ (40,590) 319,044$ 455,767$ 455,767$ 304,773$ Adjustment to Fund Balance $ (112,724) 212,042$ -$ -$ -$ -$ Adjusted Ending Fund Balance 57,054$ 171,452$ 319,044$ 455,767$ 455,767$ 304,773$ $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Road Maintenance and Rehabiliation Act SB1 is used to account separately for state revenues used for transportation.
Budget Highlights: This budget includes street improvement on Fresno Street from 7th to 3rd. 100%
REVENUES
SB1
100%
EXPENSES
Street Project-Fresno Street
66 ACTIVE TRANSPORTATION PROGRAM (ATP)
ATP- Fund 236 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Federal/State Grant -$ -$ -$ 227,000$ 227,000$ 600,000$ 0.00% TOTAL REVENUES -$ -$ -$ 227,000$ 227,000$ 600,000$
EXPENDITURES
Improvements/Golden State Bike Trail -$ -$ -$ 227,000$ 224,128$ -$ 0.00% Improvements/Adams Ave-Sidewalk & Curb Ramps -$ -$ -$ -$ -$ 600,000$ TOTAL EXPENDITURES -$ -$ -$ 227,000$ 224,128$ 600,000$
Net Revenue/(Expenditures) -$ -$ -$ -$ 2,872$ -$
Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ -$ 2,872$ -$ Beginning Fund Balance July 1 -$ -$ -$ -$ -$ 2,872$
Ending Fund Balance June 30 -$ -$ -$ -$ 2,872$ 2,872$
Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ -$ -$ 2,872$ 2,872$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Active Transportation Program provides is biannual competitive funding for projects that encourage increased bicycling and walking.
Budget Highlights: This budget includes improvements on Adams for sidewalk and curb ramps. 100%
EXPENSES
Street Project-Fresno Street
100%
REVENUES
Federal/State Grant
67 SURFACE TRANSPORTATON BLOCK GRANT (STBG)
STBG Fund 237 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Federal/State Grant -$ -$ -$ 850,000$ 11,747$ 900,000$ 0.00% TOTAL REVENUES -$ -$ -$ 850,000$ 11,747$ 900,000$
EXPENDITURES
Improvements/Manning Reconstruction -$ -$ -$ -$ -$ 900,000$ 0.00% TOTAL EXPENDITURES -$ -$ -$ -$ -$ 900,000$
Net Revenue/(Expenditures) -$ -$ -$ 850,000$ 11,747$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ 850,000$ 11,747$ -$ Beginning Fund Balance July 1 -$ -$ -$ -$ 850,000$ 861,747$ Ending Fund Balance June 30 -$ -$ -$ 850,000$ 861,747$ 861,747$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ -$ 850,000$ 861,747$ 861,747$ $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Surface Transportation Block Grant program (STBG) provides flexible funding that may be used by States and localities for projects to preserve and improve the conditions and performance on any Federal-aid highway, bridge and tunnel projects on any public road, pedestrian and bicycle infrastructure, and transit capital projects.
Budget Highlights: The Budget includes funding a reconstruction project on Manning Avenue. 100%
EXPENSES
Improvements/Manning Reconstruction
100%
REVENUES
Federal/State Grant
68 COMMUNITY DEVELOPMENT BLOCK GRANT
*No expenses budgeted *No revenues budgeted
CDBG 250 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Program Income 35,299$ 44,723$ 243,802$ 45,000$ 6,667$ -$ 0.00% TOTAL REVENUES 35,299$ 44,723$ 243,802$ 45,000$ 6,667$ -$
EXPENDITURES
Postage -$ 37$ -$ -$ -$ -$
Professional Services 20$ 175$ -$ -$ -$ -$
6th St House -$ 324,039$ -$ -$ -$ -$
TOTAL EXPENDITURES 20$ 324,251$ -$ -$ -$ -$
Net Revenue/(Expenditures) 35,279$ (279,528) $ 243,802$ 45,000$ 6,667$ -$ Changes in Fund Balance 359,519$ 279,508$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 394,798$ $ 243,802$ (20) 45,000$ 6,667$ -$ Beginning Fund Balance July 1 410,852$ 805,650$ 805,630$ 1,049,432$ 1,049,432$ 1,056,099$ Ending Fund Balance June 30 805,650$ 805,630$ 1,049,432$ 1,094,432$ 1,056,099$ 1,056,099$ Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 805,650$ 805,630$ 1,049,432$ 1,094,432$ 1,056,099$ 1,056,099$ $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund contains federal monies that will be used for authorized programming consistent with Federal and State guidelines.
Budget Highlights: None
69 STATE GRANT AB178
*No revenues budgeted
State Grant AB178 255 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Grant Revenue -$ -$ -$ 4,000,000 $ $ 4,000,000 -$ 0.00% TOTAL REVENUES -$ -$ -$ 4,000,000 $ $ 4,000,000 -$
EXPENDITURES
Improvements -$ -$ -$ 4,000,000 $ -$ 4,000,000 $ 0.00%
TOTAL EXPENDITURES -$ -$ -$ 4,000,000 $ -$ 4,000,000 $
Net Revenue/(Expenditures) -$ -$ -$ -$ 4,000,000 $ $ (4,000,000) Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ -$ 4,000,000 $ $ (4,000,000) Beginning Fund Balance July 1 -$ -$ -$ -$ -$ 4,000,000 $ Ending Fund Balance June 30 -$ -$ -$ -$ 4,000,000 $ -$
Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ -$ -$ 4,000,000 $ -$ Description: The State of California awarded $5 million through the Governor's Office of Emergency Services. The award consists of $4,000,000 in funds for the Police Department Headquarters & Senior Center Construction, as well as $1,000,000 in pass through funds for repairs, improvements, and operations of the the Fowler Improvement Association Clubhouse.
Budget Highlights: The budget includes the remaining costs of design and engineering for the Police Department Headquarters & Senior Center. Remaining funds will be used for the construction of the facility. $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
100%
EXPENSES
Improvements
70 DWR State Grant 256 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Grant Revenue -$ -$ -$ -$ 150,000 $ $ 2,100,000 0.00%
TOTAL REVENUES -$ -$ -$ -$ 150,000 $ $ 2,100,000
EXPENDITURES
Improvements-Well #9 -$ -$ -$ -$ $ 40,453 $ 2,100,000 0.00% TOTAL EXPENDITURES -$ -$ -$ -$ 40,453 $ $ 2,100,000
Net Revenue/(Expenditures) -$ -$ -$ -$ 109,547 $ -$
Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ -$ 109,547 $ -$ Beginning Fund Balance July 1 -$ -$ -$ -$ -$ 109,547 $
Ending Fund Balance June 30 -$ -$ -$ -$ 109,547 $ $ 109,547 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ -$ -$ 109,547 $ $ 109,547
DWR STATE GRANT
Description: The State of California Water Resources Control Board Drinking Water State Revolving Fund for the Fowler Water Supply Reliability Project. This project scope will support the interconnection of the City's water distribution system between the east and west sides of State Route 99.
Budget Highlights: This budget includes funding for well #9. $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
100%
EXPENSES
Improvements-Well #9
100%
REVENUES
Grant Revenue
71 AB1600-GENERAL SERVICES
AB1600-General Services 710 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income 31$ -$ -$ -$ -$ -$
Development Fees 11,102$ 19,808$ 135,835$ 60,000$ 74,298$ 60,000$ -19.24% TOTAL REVENUES 11,133$ 19,808$ 135,835$ 60,000$ 74,298$ 60,000$
EXPENDITURES
Small Tools -$ -$ -$ -$ -$ -$
Engineering Consultant 3,600$ 7,920$ -$ -$ -$ -$
Planning Consultant 92,202$ 55,692$ -$ -$ -$ -$
Financial Services 27,350$ -$ -$ -$ -$ -$
Professional Services -$ 740$ 33,242$ 145,000$ 18,515$ -$ Planning Consultant 40$ -$ -$ -$ -$ -$
Legal -$ 4,761$ -$ -$ -$ -$
Improvements-Police/Sn Ctr Headquarters -$ -$ -$ -$ -$ 125,000$ 0.00% TOTAL EXPENDITURES 123,192$ 69,113$ 33,242$ 145,000$ 18,515$ 125,000$ Net Revenue/(Expenditures) $ (112,059) $ (49,305) 102,593$ $ (85,000) 55,783$ $ (65,000) Changes in Fund Balance 79,867$ $ (86,571) -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (32,192) $ (135,876) 102,593$ $ (85,000) 55,783$ $ (65,000) Beginning Fund Balance July 1 109,735$ 77,543$ $ (58,333) 44,260$ 44,260$ 100,043$ Ending Fund Balance June 30 77,543$ $ (58,333) 44,260$ $ (40,740) 100,043$ 35,043$ Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 77,543$ $ (58,333) 44,260$ $ (40,740) 100,043$ 35,043$ $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is used to account for developer fees provided for equipment, construction and maintenance of general City assets.
Budget Highlights: The budget includes funding for the Police/Senior Center Headquarters construction. 100%
EXPENSES
Improvements-Police/Sn Ctr
Headquarters
100%
REVENUES
Development Fees
72 AB1600-LAW ENFORCEMENT
Law Enforcement 720 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income $ 99 -$ -$ -$ -$ -$
Development Fees $ 34,713 $ 64,261 124,100$ 60,000$ 52,374$ 60,000$ 0.00% TOTAL REVENUES $ 34,812 $ 64,261 124,100$ 60,000$ 52,374$ 60,000$ 0.00%
EXPENDITURES
Supplies -$ -$ -$ 1,000$ 1,000$ -$ 0.00%
Professional Services -$ -$ 10,732$ 143,820$ 135,000$ 200,000$ 0.00% Improvements-Police/Sn Ctr Headquarters -$ -$ -$ -$ -$ 250,000$ Equipment -$ -$ -$ 8,820$ 8,820$ -$ 0.00%
TOTAL EXPENDITURES -$ -$ 10,732$ 153,640$ 144,820$ 450,000$ Net Revenue/(Expenditures) $ 34,812 $ 64,261 113,368$ $ (93,640) $ (92,446) $ (390,000) Changes in Fund Balance $ (19,563) $ (29,449) -$ -$ -$ -$ Net Increase/(Decrease) in Fund Balance $ 15,249 $ 34,812 113,368$ $ (93,640) $ (92,446) $ (390,000) Beginning Fund Balance July 1 $ 360,631 $ 375,880 410,692$ 524,060$ 524,060$ 431,614$ Ending Fund Balance June 30 $ 375,880 $ 410,692 524,060$ 430,420$ 431,614$ 41,614$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 375,880 $ 410,692 524,060$ 430,420$ 431,614$ 41,614$ $-
$100,000
$200,000
$300,000
$400,000
$500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is used to account for developer fees provided for purchase of vehicles and equipment.
Budget Highlights: The budget includes the remaining costs of design and engineering of the Police/Senior Center Headquarters.
100%
REVENUES
Development Fees
56% 44%
EXPENSES Professional Services
Improvements-Police/Sn Ctr
Headquarters
73 AB1600-FIRE
AB1600-Fire 730 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income $ 174 -$ -$ -$ -$ -$
Other Revenue -$ -$ -$ 155,000 $ $ 93,012 -$ 0.00%
Development Fees $ 44,711 $ 79,909 150,840$ $ 80,000 $ 62,002 $ 80,000 0.00% TOTAL REVENUES $ 44,885 $ 79,909 150,840$ $ 235,000 $ 155,014 $ 80,000 0.00%
EXPENDITURES
Supplies -$ -$ -$ $ 8,000 $ 8,000 -$ 0.00%
Equipment -$ -$ -$ 18,897 $ $ 18,897 -$ 0.00%
Lease Payment-Solar -$ -$ -$ 15,600 $ $ 15,600 -$ 0.00% Lease Principal Pymt-Engines -$ -$ -$ 23,479 $ $ 23,479 -$ 0.00% Lease Interest Pymt-Engines -$ -$ -$ 16,901 $ $ 16,901 -$ 0.00% Improvements -$ -$ -$ 205,000 $ $ 205,000 $ 475,000 0.00% Transfers Out 730 -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ 287,877 $ $ 287,877 $ 475,000 Net Revenue/(Expenditures) $ 44,885 $ 79,909 150,840$ $ (52,877) $ (132,863) $ (395,000) Changes in Fund Balance $ (121) -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 44,764 $ 79,909 150,840$ $ (52,877) $ (132,863) $ (395,000) Beginning Fund Balance July 1 $ 575,544 $ 620,308 700,217$ $ 851,057 $ 851,057 $ 718,194 Ending Fund Balance June 30 $ 620,308 $ 700,217 851,057$ $ 798,180 $ 718,194 $ 323,194 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 620,308 $ 700,217 851,057$ $ 798,180 $ 718,194 $ 323,194 $-
$100,000
$200,000
$300,000
$400,000
$500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This fund is used to account for developer fees provided for purchase of vehicles and equipment.
Budget Highlights: The budget includes costs for the fire station second floor buildout. 100%
REVENUES
Development Fees
100%
EXPENSES
Improvements
74 AB1600-TRAFFIC MITIGATION & IMPACT FEES
*No expenses budgeted
Traffic Mitigation & Impact Fees 740 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Street Development Fees -$ -$ 124,672$ 80,000$ 90,891$ 80,000$ -11.98% TOTAL REVENUES -$ -$ 124,672$ 80,000$ 90,891$ 80,000$
EXPENDITURES
Engineering Consultant -$ 1,200$ -$ -$ -$ -$
Planning Consultant 4,103$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 4,103$ 1,200$ -$ -$ -$ -$
Net Revenue/(Expenditures) $ (4,103) $ (1,200) 124,672$ 80,000$ 90,891$ 80,000$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (4,103) $ (1,200) 124,672$ 80,000$ 90,891$ 80,000$ Beginning Fund Balance July 1 83,608$ 79,505$ 78,305$ 202,977$ 202,977$ 293,868$ Ending Fund Balance June 30 79,505$ 78,305$ 202,977$ 282,977$ 293,868$ 373,868$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 79,505$ 78,305$ 202,977$ 282,977$ 293,868$ 373,868$ $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: These are fees charged to new development to mediate their impact on arterial streets. This portion of the fee is for improvements to main arterial streets.
Budget Highlights: None
100%
REVENUES
Street Development Fees
75 AB1600-PARKS
AB1600-Parks 750 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income 17$ -$ -$ -$ -$ -$
Other Revenue -$ -$ -$ $ 20,000 $ 20,000 -$ 0.00%
Development Fees 114,867$ 170,166$ 414,581$ $ 190,000 $ 203,580 $ 80,000 -60.70% TOTAL REVENUES 114,884$ 170,166$ 414,581$ $ 210,000 $ 223,580 $ 80,000 0.00%
EXPENDITURES
Special Dept Expense -$ -$ 4,897$ -$ -$ -$ 0.00%
Professional Services-PD SN CTR Design -$ -$ -$ -$ -$ $ 180,000 0.00% Improvements Park-Bandstand Lighting -$ -$ -$ $ 3,000 -$ -$ 0.00% Improvements-Turf Restoration -$ -$ -$ $ 1,200 -$ -$ 0.00% Improvements-PD SN CTR Headquarters -$ -$ -$ $ 30,000 $ 16,524 $ 850,000 TOTAL EXPENDITURES -$ -$ 4,897$ $ 34,200 $ 16,524 $ 1,030,000 Net Revenue/(Expenditures) 114,884$ 170,166$ 409,684$ $ 175,800 $ 207,056 $ (950,000) Changes in Fund Balance $ (76,329) $ (55,282) -$ -$ -$
Net Increase/(Decrease) in Fund Balance 38,555$ 114,884$ 409,684$ $ 175,800 $ 207,056 $ (950,000) Beginning Fund Balance July 1 202,275$ 240,830$ 355,714$ $ 765,398 $ 765,398 $ 972,454 Ending Fund Balance June 30 240,830$ 355,714$ 765,398$ $ 941,198 $ 972,454 $ 22,454 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 240,830$ 355,714$ 765,398$ $ 941,198 $ 972,454 $ 22,454 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: These are fees charged to new development to mitigate their impact on parks and recreation.
Budget Highlights: The budget includes costs associated with the construction of the new senior center. . 17%
83%
EXPENSES Professional Services-PD SN CTR Design
Improvements-PD SN CTR
Headquarters
100%
REVENUES
Development Fees
76 AB1600-WATER
*No expenses budgeted
AB1600-Water Fund 760 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income 90$ -$ -$ -$ -$ -$
Streets Development Fees -$ -$ -$ -$ -$ -$
Water Development Fees 49,046$ 70,132$ 298,920$ 140,000$ 140,000$ $ 140,000 0.00% TOTAL REVENUES 49,136$ 70,132$ 298,920$ 140,000$ 140,000$ $ 140,000
EXPENDITURES
Engineering Consulting 6,675$ 43,985$ 3,120$ -$ -$ -$
Improvements-Water Master Plan -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) 49,136$ 70,132$ 298,920$ 140,000$ 140,000$ $ 140,000 Changes in Fund Balance $ (29,444) 16,315$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 19,692$ 86,447$ 298,920$ 140,000$ 140,000$ $ 140,000 Beginning Fund Balance July 1 351,516$ 371,208$ 457,655$ 756,575$ 756,575$ $ 896,575 Ending Fund Balance June 30 371,208$ 457,655$ 756,575$ 896,575$ 896,575$ $ 1,036,575 Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 371,208$ 457,655$ 756,575$ 896,575$ 896,575$ $ 1,036,575 Description: The fees in this fund are charged to new development to supplement the cost of new water facilities in the City.
Budget Highlights: None
100%
REVENUES
Water Development Fees
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
77 AB1600-GROUND WTR RECHARGE
AB1600-Ground Water Recharge 765 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Development Fees -$ -$ 60,124$ 50,000$ -$ 50,000$ 0.00% TOTAL REVENUES -$ -$ 60,124$ 50,000$ -$ 50,000$
EXPENDITURES
Transfer to CID Fund 503 -$ -$ -$ 50,000$ -$ 50,000$ 0.00% TOTAL EXPENDITURES -$ -$ -$ 50,000$ -$ 50,000$
Net Revenue/(Expenditures) -$ -$ 60,124$ -$ -$ -$
Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ 60,124$ -$ -$ -$ Beginning Fund Balance July 1 -$ -$ -$ 60,124$ -$ -$
Ending Fund Balance June 30 -$ -$ 60,124$ 60,124$ -$ -$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ 60,124$ 60,124$ -$ -$ Description: The fees in this fund are charged to new development to include the acquistion and development of recharge basins and conveyance pipelines and facilities.
Budget Highlights: Budget includes transfer of funds to Groundwater CID to offset expenses for Groundwater Sustainability Plan. 100%
EXPENSES Transfer to CID Fund 503
100%
REVENUES
Development Fees
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
78 AB1600-SEWER
*No expenses budgeted
AB1600-Sewer 770 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income $ 259 $ - -$ -$ -$ -$ 0.00%
Development Fees $ 149,483 $ 260,384 521,388$ $ 182,900 $ 225,678 80,000$ -64.55% TOTAL REVENUES $ 149,742 $ 260,384 521,388$ $ 182,900 $ 225,678 80,000$
EXPENDITURES
Special Dept Expense -$ $ - -$ $ 70,300 $ 70,300 -$
Transfers Out -$ $ - -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ 70,300 $ $ 70,300 -$
Net Revenue/(Expenditures) $ 149,742 $ 260,384 521,388$ $ 112,600 $ 155,378 80,000$ Changes in Fund Balance $ (87,627) $ (110,642) -$ -$ -$ -$ Net Increase/(Decrease) in Fund Balance$ 62,115 $ 149,742 521,388$ $ 112,600 $ 155,378 80,000$ Beginning Fund Balance July 1 $ 965,498 $ 1,027,613 1,177,355$ $ 1,698,743 $ 1,698,743 1,854,121$ Ending Fund Balance June 30 $ 1,027,613 $ 1,177,355 1,698,743$ $ 1,811,343 $ 1,854,121 1,934,121$ Adjustment to Fund Balance $ - -$ -$ -$ -$
Adjusted Ending Fund Balance $ 1,027,613 $ 1,177,355 1,698,743$ $ 1,811,343 $ 1,854,121 1,934,121$ $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: Funds the expansion and oversize of sewer mains and sewer lift stations. Selma Kingsburg Fowler Sanitation District (SKF) is responsible for the operations, maintenance, and financial duties. The City oversees these operations.
Budget Highlights: None.
100%
REVENUES
Development Fees
79 AB1600-STORM DRAIN
*No expenses budgeted
AB1600-Storm Drain 780 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income 21$ -$ -$ -$ -$ -$
Development Fees 9,612$ 103,200$ 204,138$ 80,000$ 80,000$ 80,000$ 0.00% TOTAL REVENUES 9,633$ 103,200$ 204,138$ 80,000$ 80,000$ 80,000$ 0.00%
EXPENDITURES
Special Dept Expense -$ -$ 7,390$ -$ -$ -$
Prof Services Dev Fee -$ -$ -$ 125,000$ -$ -$ 0.00%
TOTAL EXPENDITURES -$ -$ 7,390$ 125,000$ -$
Net Revenue/(Expenditures) 9,633$ 103,200$ 196,748$ $ (45,000) 80,000$ 80,000$ Changes in Fund Balance $ (93,567) -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 9,633$ 9,633$ 196,748$ $ (45,000) 80,000$ 80,000$ Beginning Fund Balance July 1 92,440$ 102,073$ 111,706$ 308,454$ 308,454$ 388,454$ Ending Fund Balance June 30 102,073$ 111,706$ 308,454$ 263,454$ 388,454$ 468,454$ Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 102,073$ 111,706$ 308,454$ 263,454$ 388,454$ 468,454$ $-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The primary function of this budget is to administer the funds collected from developers for the expansion of storm drain system facilities and improvements to aged infrastructure.
Budget Highlights: None
100%
REVENUES
Development Fees
80 FIRE STATION BUILDING
*No expenses budgeted *No revenues budgeted
Fire 790 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfer from UUT -$ $ - $ - $ - $ - -$
Transfer from Fire Impact -$ $ - $ - $ - $ - -$
Miscellaneous Revenues -$ $ - $ - $ - $ - -$
Loan Proceeds (USDA) $ 414,698 $ - $ - $ - $ $ - -
Transfers In $ 24,613 $ - $ - $ - $ - -$
USDA Loan -$ $ - $ - $ - $ - -$
TOTAL REVENUES $ 439,311 -$ -$ -$ -$ $ -
EXPENDITURES
Postage -$ $ - $ - $ - $ - -$
Professional Services $ 7,895 $ - $ - $ - $ - -$
Insurance -$ $ - $ - $ - $ - -$
Engineering Consulting $ 875,321 $ - $ - $ - $ - -$
Legal -$ $ - $ - $ - $ - -$
Buildings $ 285,436 $ 1,703 $ - $ - $ - -$
Improvements -$ $ - $ 32,082 $ - $ - -$
Bond Admin Fees $ 1,350 $ - $ - $ - $ - -$
Transfers Out $ 173,144 $ - $ - $ - $ - -$
TOTAL EXPENDITURES $ 1,343,146 $ 1,703 $ 32,082 $ - -$ -$ Net Revenue/(Expenditures) $ (903,835) $ (1,703) $ (32,082) $ - -$ Changes in Fund Balance $ (250,061) $ - $ - -$
Net Increase/(Decrease) in Fund Balance $ (903,835) $ (251,764) $ (32,082) $ - $ - -$ Beginning Fund Balance July 1 $ 1,143,050 $ 239,215 $ 41,410 $ 9,328 $ 9,328 $ 9,328 Ending Fund Balance June 30 $ 239,215 $ (12,549) $ 9,328 $ 9,328 $ 9,328 $ 9,328 Adjustment to Fund Balance -$ $ 53,959 $ - $ - $ - -$
Adjusted Ending Fund Balance $ 239,215 $ 41,410 $ 9,328 $ 9,328 $ 9,328 $ 9,328 $(300,000)
$200,000
$700,000
$1,200,000
$1,700,000
$2,200,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: Fire Station construction
Budget Highlights: Completed January 2021
81 CALTRANS SR 99/MANNING
*No expenses budgeted
Cal TraNs SR 99/Manning Fund 795 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ 65$ 150$ 150$ 0.00%
TOTAL REVENUES -$ -$ -$ 65$ 150$ 150$ 0.00%
EXPENDITURES
Tr to Gen Fund St Maint -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) -$ -$ -$ 65$ 150$ 150$
Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ 65$ 150$ 150$ Beginning Fund Balance July 1 -$ -$ -$ -$ 150$
Ending Fund Balance June 30 -$ -$ -$ 65$ 150$ 300$
Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ -$ 65$ 150$ 300$
$-
$20
$40
$60
$80
$100
$120
$140
$160
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Merced Street Fund is used to account for the accumulation of resources for, and the repayment of City bonds, interest and related costs.
Budget Highlights: None
100%
REVENUES
Interest Income
82 AB1600-99 MERCED SIGNALIZATION FUND
*No expenses budgeted *No revenues budgeted
AB1600-Merced Signalization 799 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income 22$ -$ -$ -$ -$ -$
99/ Merced Signalization -$ -$ -$ -$ -$ -$
TOTAL REVENUES 22$ -$ -$ -$ -$ -$
EXPENDITURES
Tr to Gen Fund St Maint -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) 22$ -$ -$ -$ -$ -$
Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 22$ -$ -$ -$ -$ -$ Beginning Fund Balance July 1 220,204$ 220,226$ 220,226$ 220,226$ 220,226$ 220,226$ Ending Fund Balance June 30 220,226$ 220,226$ 220,226$ 220,226$ 220,226$ 220,226$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 220,226$ 220,226$ 220,226$ 220,226$ 220,226$ 220,226$ $-
$5
$10
$15
$20
$25
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Merced Street Fund is used to account for the accumulation of resources for, and the repayment of, City bonds, interest and related costs.
Budget Highlights: None
83 ENTERPRISE FUNDS
84 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Fund: Water Fund 500
REVENUES
3301 Interest Income 429 - - - - -
3508 Water Revenue 1,388,978 1,558,897 1,292,210 1,500,000 1,500,000 1,500,000 3509 Water Meter Sales - - - - - -
3510 Late Fees/Penalties 6,488 (1,038) (24) 25,000 25,000 25,000 3512 Reconnect Fee 18 8,000 8,000 8,000
3516 Water Hook-up Fees 2,783 4,899 2,388 10,000 10,000 10,000 3518 Bad Check processing Fee 90 60 - 100 100 100
3522 Water Supply Wells 36,625 - - - - -
3640 Grant Revenue SJVAPCD - - 40,000 40,000 40,000
3640 Grant Revenue Water Arrearage 145,250 - - -
3706 Miscellaneous - - 4,548 3,500 35,220 3,500
Total Revenues 1,435,411 1,562,818 1,444,372 1,586,600 1,618,320 1,586,600
EXPENDITURES
Wages and Benefits
5010 Salary - Full Time 356,797 360,837 440,534 525,084 525,084 551,081 5020 Salary - Part Time 3,549 - - - -
5030 Salary - Overtime 6,134 2,339 4,528 3,000 3,000 3,000 5080 Employee Benefits - - - - - -
5081 Tax & Allow 37,124 35,280 43,856 53,499 53,499 60,636 5082 CalPERS 67,906 84,514 89,002 106,937 106,937 101,496 5083 CalPERS UAL 94,863 104,178 113,376 126,798 126,798 113,628 5084 Health Insurance 54,429 51,788 68,957 94,567 94,567 85,451 5087 Workers Comp 16,508 16,541 15,485 18,195 18,195 36,699 Workers Comp 637,310 655,477 775,738 928,080 928,080 951,991 Maintenance and Operation
5100 Office Expense 535 144 54 500 500 500
5104 Site/Program Supply 1,707 - - - - -
5110 Special Dept Expense 282 - 1,031 - - -
5120 Small Tools 2,430 - 3,359 4,000 4,000 4,000
5121 Supplies 27,691 7,867 5,475 8,375 8,375 8,375
5130 Clothing/Personal Expense 1,238 1,661 444 600 600 800 5140 Advertising & Promotion 838 1,339 1,364 3,165 3,165 3,200 5150 Publications/Legal Notices - - - - - -
5160 Communications 6,628 8,889 8,891 8,495 8,495 8,495 5170 Utilities 193,628 244,453 295,066 202,225 202,225 202,225 5175 Postage 13,803 7,792 7,103 5,270 5,270 5,270
5176 Permit Fees 11,306 24,243 33,915 36,000 36,000 36,000 5180 Rents & Leases 7,989 8,805 3,809 8,520 8,520 8,520 5182 Equip Rent/Leases 3,100 4,196 1,931 950 950 2,000
5185 Janitorial Maintenance 2,216 3,272 4,448 2,815 2,815 2,815 5190 Maint Struct Impr Grounds 155 - - - - -
5195 Street Maint Supplies - - - - 68 -
5200 Equip Maintenance 38,351 6,653 6,019 5,515 5,515 5,515 5202 St/Water Main Maintenance 106 - 11,542 20,000 20,000 80,000 5203 Park Maintenance - - - -
5205 Vehicle Maintenance 2,946 2,865 1,751 9,925 9,925 9,925 5206 Well Maintenance 11,089 28,962 11,489 36,130 36,130 45,000
CITY OF FOWLER
ENTERPRISE FUNDS
FISCAL YEAR 2023-2024
85 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 5210 Gasoline/Diesel Fuel 16,257 13,446 11,709 13,342 13,342 13,342 5220 Professional Services 7,648 38,783 42,849 78,070 78,070 150,000 5230 Computer Support Services 38,218 24,843 33,132 27,095 27,095 27,095 5240 Insurance 36,472 50,005 75,366 75,126 85,156 114,035 5250 Memberships & Dues 1,157 1,001 1,157 1,355 1,355 4,000 5260 Conferences & Meetings 420 - 2,224 2,500 2,500 4,500 5271 Dispatch Fees 4,572 - - - - -
5300 Education/Training 1,409 80 1,405 2,500 2,500 4,500 5310 Well testings/Medical Labs 6,408 5,859 6,113 5,545 8,037 5,545 5620 Legal - - - 10,000 10,000 10,000
5621 Financial Services 8,021 47,271 47,238 28,495 28,495 28,495 5801 Principal Payments-Farmers Loan/Water System 55,800 20,000 58,900 60,700 60,700 62,400 5802 Interest Payments-Farmers Loan/Water System 39,219 107,307 67,240 64,398 64,398 61,481 5900 Transfers Out 500 - - - - - -
5900 Transfer Out-Groundwater(CID) - - - - - -
Capital Expenditures 541,639 659,736 745,024 721,611 734,201 908,033 5710 Improvements - - - - - -
5710 Water meters and registers 81,662 - 55,728 - - -
5710 12" water main to 3 crowns - - - 200,000 200,000
5710 Water Master Plan - - - 40,000 40,000
5715 Equipment-F150 Truck 50,000
5715 Equipment 53,682 1,487 81,911 - 133 34,500
5720 Vehicles-2 Electric Carts - - - 48,810 48,810 40,000 Total Capital Expenditures 53,682 83,149 137,639 288,810 288,943 124,500 Grand Total Expenditures 1,232,631 1,398,362 1,658,401 1,938,501 1,951,224 1,984,524 REVENUE Totals: 1,435,411 1,562,818 1,444,372 1,586,600 1,618,320 1,586,600 EXPENSE Totals: 1,232,631 1,398,362 1,658,401 1,938,501 1,951,224 1,984,524 REVENUE/(EXPENDITURES) 202,780 164,456 (214,029) (351,901) (332,904) (397,924) Fund: Water Well Maintenance 501
REVENUES
3301 Interest Income - - - - - -
3522 Water Supply Wells 515,882 223,090 112,512 113,000 113,000 113,000 3621 Water Well Maint - - - - - -
Total Revenues 515,882 223,090 112,512 113,000 113,000 113,000
EXPENDITURES
5190 Structural Maintenance 7,220 - - - - -
5200 Equipment Maintenance 3,614 - - - - -
5206 Well Maintenance 7,416 - - - - -
5710 Generator - - - - - -
5900 Transfers Out - - - - - -
Total Expenditures 18,250 - - - - -
REVENUE Totals: 515,882 223,090 112,512 113,000 113,000 113,000 EXPENSE Totals: 18,250 - - - - -
REVENUE/(EXPENDITURES) 497,632 223,090 112,512 113,000 113,000 113,000 86 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Fund: Groundwater Recharge CID Fund 502
Revenues
3301 Interest Income - - - - - -
3900 Transfers In - Impact Fees - - - 50,000 50,000 50,000 3901 Transfers In - Water Fund - - - - - -
Total Revenues - - - 50,000 50,000 50,000
Expenditures
5220 Professional Services - 54,314 194,520 190,432 190,432 410,669 5510 Engineering Consultant - - - - - -
5520 Planning Consultant - - - - - -
5620 Legal - - - - - -
5621 Financial Services - - - - - -
Total Expenditures - 54,314 194,520 190,432 190,432 410,669 REVENUE Totals: - - - 50,000 50,000 50,000
EXPENSE Totals: - 54,314 194,520 190,432 190,432 410,669 REVENUE/(EXPENDITURES) - (54,314) (194,520) (140,432) (140,432) (360,669) Fund: TCP Fund 503 `
Revenues
3301 Interest Income - 1,115 3,242 2,000 2,000 2,000
3700 Other Revenue 30,534 1,664,163 600,000 600,000 600,000 600,000 Total Revenues 30,534 1,665,278 603,242 602,000 602,000 602,000 Expenditures
5220 Professional Services - - - - - -
5710 Improvements - - 71,268 600,000 600,000 2,800,000
Total Expenditures - - 71,268 600,000 600,000 2,800,000 REVENUE Totals: 30,534 1,665,278 603,242 602,000 602,000 602,000 EXPENSE Totals: - - 71,268 600,000 600,000 2,800,000
REVENUE/(EXPENDITURES) 30,534 1,665,278 531,974 2,000 2,000 (2,198,000) ENTERPRISE GRAND REVENUE Totals: 1,981,827 3,451,186 2,160,126 2,351,600 2,383,320 2,351,600 ENTERPRISE GRAND EXPENSE Totals: 1,250,881 1,452,676 1,924,189 2,728,933 2,741,656 5,195,193 REVENUE/(EXPENDITURES) 730,946 1,998,510 235,937 (377,333) (358,336) (2,843,593) 87 WATER
Water Fund 500 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income $ 429 $ - -$ -$ -$ -$
Water Revenue $ 1,388,978 $ 1,558,897 $ 1,292,210 $ 1,500,000 $ 1,500,000 $ 1,500,000 0.00% Late Fees/Penalties $ 6,488 $ (1,038) $ (24) $ 25,000 $ 25,000 $ 25,000 0.00% Reconnect Fee $ 18 $ - -$ $ 8,000 $ 8,000 $ 8,000 0.00% Water Hook-up Fees $ 2,783 $ 4,899 $ 2,388 $ 10,000 $ 10,000 $ 10,000 0.00% Bad Check processing Fee $ 90 $ 60 -$ $ 100 $ 100 $ 100 0.00% Water Supply Wells $ 36,625 $ - -$ -$ -$ -$
Grant Revenue SJVAPCD $ - $ - -$ $ 40,000 $ 40,000 $ 40,000 0.00% Grant Revenue Water Arrearage $ - $ 145,250 - $ -$ -$ -$ Miscellaneous $ - $ - $ 4,548 $ 3,500 $ 35,220 $ -90.06% 3,500 TOTAL REVENUES $ 1,435,411 $ 1,562,818 $ 1,444,372 $ 1,586,600 $ 1,618,320 $ 1,586,600
EXPENDITURES
Wages and Benefits $ 637,310 $ 655,477 $ 775,738 $ 928,080 $ 928,080 $ 951,991 2.58% Maintenance and Operation $ 446,620 $ 532,429 $ 618,884 $ 596,513 $ 609,103 $ 784,152 28.74% Principal Payment $ 55,800 $ 20,000 $ 58,900 $ 60,700 $ 60,700 $ 62,400 2.80% Interest Payment $ 39,219 $ 107,307 $ 67,240 $ 64,398 $ 64,398 $ 61,481 -4.53% Capital Outlay $ 53,682 $ 83,149 $ 137,639 $ 288,810 $ 288,943 $ 124,500 -56.91% TOTAL EXPENDITURES $ 1,232,631 $ 1,398,362 $ 1,658,401 $ 1,938,501 $ 1,951,224 $ 1,984,524 Net Revenue/(Expenditures) $ 202,780 $ 164,456 $ (214,029) $ (351,901) $ (332,904) $ (397,924) Changes in Fund Balance $ - $ - -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 202,780 $ 164,456 $ (214,029) $ (351,901) $ (332,904) $ (397,924) Beginning Fund Balance July 1 $ 351,516 $ 554,296 $ 720,335 $ 506,306 $ 506,306 $ 173,402 Ending Fund Balance June 30 $ 554,296 $ 718,752 $ 506,306 $ 154,405 $ 173,402 $ (224,522) Adjustment to Fund Balance $ - $ 1,583 -$ -$ -$ -$
Adjusted Ending Fund Balance $ 554,296 $ 720,335 $ 506,306 $ 154,405 $ 173,402 $ (224,522) $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Water Fund handles all of the services of the water system. This includes delivery of water to customers, billing and collection and water connection fees, witnessing water tie ins, and reporting as required by the State Water Resources Control Board.
This enterprise fund provides clean and safe drinking water to the residents of Fowler. The responsibilities for the accounting division and operations for the water system are shared between the Finance Department and Public Works Department.
Budget Highlights: The Water Fund expenditures include funding for capital improvement projects and the completion of the Water Rate Study. The budget also includes two electric carts that will be reimbursed by San Joaquin Valley Air Pollution Control District and a new F150 Ford truck.
40% 48%
3%
3%
6% EXPENSES
Wages and Benefits
Maintenance and Operation
Principal Payment
Interest Payment
Capital Outlay
94%
2%
1%
0% REVENUES 0% 3%
Water Revenue
Late Fees/Penalties
Reconnect Fee
Water Hook-up Fees
Bad Check processing Fee
Miscellaneous
Grant Revenue SJVAPCD
88 WATER WELL MAINTENANCE
*No expenses budgeted
Water Well Maintenance 501 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Water Supply Wells $ 515,882 223,090$ 112,512$ 113,000$ 113,000$ 113,000$ 0.00% Water Well Maint -$ -$ -$ -$ -$ -$
TOTAL REVENUES $ 515,882 223,090$ 112,512$ 113,000$ 113,000$ 113,000$
EXPENDITURES
Structural Maintenance $ 7,220 -$ -$ -$ -$ -$
Equipment Maintenance $ 3,614 -$ -$ -$ -$ -$
Well Maintenance $ 7,416 -$ -$ -$ -$ -$
Generator -$ -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES $ 18,250 -$ -$ -$ -$ -$
Net Revenue/(Expenditures) $ 497,632 223,090$ 112,512$ 113,000$ 113,000$ 113,000$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 497,632 223,090$ 112,512$ 113,000$ 113,000$ 113,000$ Beginning Fund Balance July 1 $ 444,754 988,474$ 1,211,564$ 1,324,076$ 1,324,076$ 1,437,076$ Ending Fund Balance June 30 $ 942,386 1,211,564$ 1,324,076$ 1,437,076$ 1,437,076$ 1,550,076$ Adjustment to Fund Balance $ 46,088 -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 988,474 1,211,564$ 1,324,076$ 1,437,076$ 1,437,076$ 1,550,076$ $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The fees in this fund are charged to new development to supplement the cost of new water infrastructure such as new Water Wells or to upsize water mains.
Budget Highlights: None
100%
REVENUES
Water Well Maint
89 GROUNDWATER RECHARGE (SKGSA)
Groundwater Recharge CID 502 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ -$ -$ -$ -$ $ -
Transfers In - Impact Fees CID -$ -$ -$ 50,000$ 50,000$ $ 50,000 0.00% Transfers In - Water Fund -$ -$ -$ -$ -$ $ -
TOTAL REVENUES -$ -$ -$ 50,000$ 50,000$ $ 50,000
EXPENDITURES
Professional Services -$ 54,314$ 194,520$ 190,432$ 190,432$ $ 410,669 115.65% Legal -$ -$ -$ -$ -$ $ -
TOTAL EXPENDITURES -$ 54,314$ 194,520$ 190,432$ 190,432$ $ 410,669 Net Revenue/(Expenditures) -$ (54,314) $ $ (194,520) $ (140,432) $ (140,432) $ (360,669) Changes in Fund Balance -$ -$ -$ -$ -$ $ -
Net Increase/(Decrease) in Fund Balance -$ (54,314) $ $ (194,520) $ (140,432) $ (140,432) $ (360,669) Beginning Fund Balance July 1 $ 118,910 72,061$ 17,747$ (176,773) $ $ (176,773) $ (317,205) Ending Fund Balance June 30 $ 118,910 17,747$ (176,773) $ $ (317,205) $ (317,205) $ (677,874) Adjustment to Fund Balance $ (46,849) -$ -$ $ -
Adjusted Ending Fund Balance $ 72,061 17,747$ (176,773) $ $ (317,205) $ (317,205) $ (677,874) $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Groundwater Fund will handle all the implementation projects for the Groundwater Sustainability Plan, as required by the SGMA and Department of Water Resources in an effort to reach sustainability.
Budget Highlights The South Kings Groundwater Sustainability Agency (SKGSA) is a GSA formed by 5 Cities: Fowler, Sanger, Del Rey CSD, Kingsburg, and Parlier.
100%
EXPENSES
Professional Services
100%
REVENUES
Transfers In - Impact Fees CID
90 TCP
Water Well Maintenance 503 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income -$ $ 1,115 $ 3,242 $ 2,000 $ 2,000 $ 0.00% 2,000 Other Revenue 30,534$ $ 1,664,163 $ 600,000 $ 600,000 $ 600,000 $ 600,000 0.00% TOTAL REVENUES 30,534$ $ 1,665,278 $ 603,242 $ 602,000 $ 602,000 $ 602,000
EXPENDITURES
Special Dept Expense -$ -$ $ - $ - $ - -$
Improvements -$ -$ $ 71,268 $ 600,000 $ 600,000 $ 2,800,000 366.67% TOTAL EXPENDITURES -$ -$ $ 71,268 $ 600,000 $ 600,000 $ 2,800,000 Net Revenue/(Expenditures) 30,534$ $ 1,665,278 $ 531,974 $ 2,000 $ (2,198,000) 2,000 $ Changes in Fund Balance -$ -$ $ - $ - $ - -$
Net Increase/(Decrease) in Fund Balance 30,534$ $ 1,665,278 $ 531,974 $ 2,000 $ (2,198,000) 2,000 $ Beginning Fund Balance July 1 -$ $ 30,534 $ 1,695,812 $ 2,227,786 $ 2,227,786 $ 2,229,786 Ending Fund Balance June 30 30,534$ $ 1,695,812 $ 2,227,786 $ 2,229,786 $ 2,229,786 $ 31,786 Adjustment to Fund Balance -$ -$ $ - $ - $ - -$
Adjusted Ending Fund Balance 30,534$ $ 1,695,812 $ 2,227,786 $ 2,229,786 $ 2,229,786 $ 31,786 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The TCP fund was established from a litigation settlement. This fund are to be used for the design and construction for a new water treatment facility.
Budget Highlights This fund includes funding of $2.8M for Well #7 treatment plant. 100%
EXPENSES
Improvements
100%
REVENUES
Interest Income
91 DEBT SERVICE FUNDS
92 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Debt Service 88-1 Fund 320
REVENUES
3001 Current Year - Secured 61,110 61,702 65,669 34,663 39,285 39,285 3003 Prior Year - Secured 128 - - - - -
3005 Other Property Taxes - - - - - -
3301 Interest Income 185 - - - - -
3901 Transfers In -General Fund - - - - - -
Total Revenues 61,423 61,702 65,669 34,663 39,285 39,285
EXPENDITURES
5801 Principal Payments - - - - - -
5802 Interest Payment - - - - - -
5804 Bond Admin Fees - - - - - -
5900 Transfers Out - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: 61,423 61,702 65,669 34,663 39,285 39,285 EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) 61,423 61,702 65,669 34,663 39,285 39,285 Assessment District 1993-1 Debt Service Fund 325
REVENUES
3001 Current Year - Secured 135,882 148,973 132,320 77,698 80,341 80,341 3003 Prior Year - Secured 2,621 1,443 - - - -
3005 Other Property Taxes - - - - - -
3301 Interest Income 379 - - - - -
3901 Transfers In -General Fund - - 23,106 - - -
Total Revenues 138,882 150,416 155,426 77,698 80,341 80,341
EXPENDITURES
5801 Principal Payments 16,106 18,217 20,329 20,329 20,329 26,664 5802 Interest Payment 7,721 6,305 4,715 3,038 3,038 1,100 5804 Bond Admin Fees - - - - - -
5900 Transfers Out - - - - - -
Total Expenditures 23,827 24,522 25,044 23,367 23,367 27,764 REVENUE Totals: 138,882 150,416 155,426 77,698 80,341 80,341 EXPENSE Totals: 23,827 24,522 25,044 23,367 23,367 27,764 REVENUE/(EXPENDITURES) 115,055 125,894 130,382 54,331 56,974 52,577 Assessment District 1993-1 - Hospital Improvement Debt Service Fund 326
CITY OF FOWLER
DEBT SERVICE FUNDS
FISCAL YEAR 2023-2024
93 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024
REVENUES
3901 Transfers In-General Fund - - 16,800 16,800 16,800 15,600 3901 Transfers In-Debt Service - - - - - -
Total Revenues - - 16,800 16,800 16,800 15,600
EXPENDITURES
5801 Principal Payments 15,000 15,000 15,000 15,000 15,000 15,000 5802 Interest Payment 5,400 4,200 3,000 1,800 1,800 600 Total Expenditures 20,400 19,200 18,000 16,800 16,800 15,600 REVENUE Totals: - - 16,800 16,800 16,800 15,600
EXPENSE Totals: 20,400 19,200 18,000 16,800 16,800 15,600 REVENUE/(EXPENDITURES) (20,400) (19,200) (1,200) - - -
Assessment District 1993-1 - Merced Street Improvement Debt Service Fund 327
REVENUES
3900 Transfers In-Gas Tax - - - - - 93,600
3901 Transfers In-General Fund - - 90,400 90,800 90,800 - Total Revenues - - 90,400 90,800 90,800 93,600
EXPENDITURES
5801 Principal Payment 70,000 75,000 80,000 90,000 80,000 90,000 5802 Interest Payment 29,600 23,800 17,600 10,800 10,800 3,600 Total Expenditures 99,600 98,800 97,600 100,800 90,800 93,600 REVENUE Totals: - - 90,400 90,800 90,800 93,600
EXPENSE Totals: 99,600 98,800 97,600 100,800 90,800 93,600 REVENUE/(EXPENDITURES) (99,600) (98,800) (7,200) (10,000) - - Fire Station Bldg Debt Service 329
REVENUES
3301 Interest Income 76 39 99 50 50 -
3900 Transfer from UUT 53,550 60,000 - - -
3901 Transfer In 25,998 - 33,749 - - -
Total Revenues 79,624 60,039 33,848 50 50 -
EXPENDITURES
5802 Interest Payment 2,405 - - - - -
5900 Transfers Out 4,713 - - - - -
5801 Principal Payment 19,000 27,588 20,000 - - -
5802 Interest Payment 594 11,802 28,326 - - -
5900 Transfers Out - - - - -
Total Expenditures 26,712 39,390 48,326 - - -
REVENUE Totals: 79,624 60,039 33,848 50 50 -
EXPENSE Totals: 26,712 39,390 48,326 - - -
REVENUE/(EXPENDITURES) 52,912 20,649 (14,478) 50 50 -
94 Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Assessment District 1994-1 Debt Service Fund 330
REVENUES
3001 Current Year - Secured - - - 154,340 154,340 154,340 3005 Other Property Taxes - - - - - -
3014 Prepaid Property Assessmen - - 2,174 - - -
3900 Transfer from General Fund - - - - - -
3901 Transfers In - - - - - -
Total Revenues - - 2,174 154,340 154,340 154,340
EXPENDITURES
5801 Principal Payment 110,697 107,588 116,790 139,218 126,647 127,599 5802 Interest Payment 32,829 34,067 27,093 16,658 27,093 5,008 5804 Bond Admin Fees - - - 600 600 600
Total Expenditures 143,526 141,655 143,883 156,476 154,340 133,207 REVENUE Totals: - - 2,174 154,340 154,340 154,340
EXPENSE Totals: 143,526 141,655 143,883 156,476 154,340 133,207 REVENUE/(EXPENDITURES) (143,526) (141,655) (141,709) (2,136) - 21,133 DEBT SERVICE GRAND REVENUE Totals: 279,929 272,157 364,317 374,351 381,616 383,166 DEBT SERVICE GRAND EXPENSE Totals: 314,065 323,567 332,853 297,443 285,307 270,171 REVENUE/(EXPENDITURES) (34,136) (51,410) 31,464 76,908 96,309 112,995 95 DEBT SERVICE 88-1
*No expenses budgeted
Debt Service 88-1/Fund 320 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Current Year - Secured 61,110$ 61,702$ 61,562$ 34,663$ 39,285$ 39,285$ 0.00% Prior Year - Secured 128$ -$ 140$ -$ 65$ -$
Other Property Taxes -$ -$ -$ -$ -$ -$
Interest Income 185$ -$ -$ -$ -$ -$
Transfers In -General Fund -$ -$ -$ -$ -$ -$
TOTAL REVENUES 61,423$ 61,702$ 61,702$ 34,663$ 39,350$ 39,285$
EXPENDITURES
Principal Payments -$ -$ -$ -$ -$ -$
Interest Payment -$ -$ -$ -$ -$ -$
Bond Admin Fees -$ -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) 61,423$ 61,702$ 61,702$ 34,663$ 39,350$ 39,285$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 61,423$ 61,702$ 61,702$ 34,663$ 39,350$ 39,285$ Beginning Fund Balance July 1 21,034$ 82,457$ 144,144$ 205,846$ 205,846$ 245,196$ Ending Fund Balance June 30 82,457$ 144,159$ 205,846$ 240,509$ 245,196$ 284,481$ Adjustment to Fund Balance $ (15) -$ -$ -$ -$
Adjusted Ending Fund Balance 82,457$ 144,144$ 205,846$ 240,509$ 245,196$ 284,481$ $-
$20,000
$40,000
$60,000
$80,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Debt Service 88-1 is used to account for accumulation of resources for, and the repayment of, City Bonds, interest and related costs.
Budget Highlights: None
100%
REVENUES
Current Year - Secured
96 ASSESSMENT DISTRICT 1993-1
Assessment District 1993-1/Fund 325 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Current Year - Secured 135,882$ $ 148,973 132,320$ 77,698$ 80,341$ 80,341$ 0.00% Prior Year - Secured 2,621$ $ 1,443 -$ -$ -$ -$ 0.00%
Other Property Taxes -$ -$ -$ -$ -$ -$ 0.00%
Interest Income 379$ -$ -$ -$ -$ -$ 0.00%
Transfers In -General Fund -$ -$ 23,106$ -$ -$ -$ 0.00% TOTAL REVENUES 138,882$ $ 150,416 155,426$ 77,698$ 80,341$ 80,341$
EXPENDITURES
Principal Payments 16,106$ $ 18,217 20,329$ 20,329$ 20,329$ 26,664$ 31.16% Interest Payment 7,721$ $ 6,305 4,715$ 3,038$ 3,038$ 1,100$ -63.79% Bond Admin Fees -$ -$ -$ -$ -$ -$ 0.00%
Transfers Out -$ -$ -$ -$ -$ -$ 0.00%
TOTAL EXPENDITURES 23,827$ $ 24,522 25,044$ 23,367$ 23,367$ 27,764$ Net Revenue/(Expenditures) 115,055$ $ 125,894 130,382$ 54,331$ 56,974$ 52,577$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 115,055$ $ 125,894 130,382$ 54,331$ 56,974$ 52,577$ Beginning Fund Balance July 1 6,006$ (632,595) $ (542,574)$ $ (412,192) $ (412,192) $ (355,218) Ending Fund Balance June 30 121,061$ $ (506,701) (412,192)$ $ (357,861) $ (355,218) $ (302,641) Adjustment to Fund Balance $ (753,656) $ (35,873) -$ -$ -$ -$ Adjusted Ending Fund Balance $ (632,595) $ (542,574) (412,192)$ $ (357,861) $ (355,218) $ (302,641) $-
$50,000
$100,000
$150,000
$200,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Assessment No. 93-1 is used to account for accumulation of resources for, and the repayment of, City Bonds, interest and related costs.
Budget Highlights: The City continues to pay down outstanding debt with a maturity date of September 2023. 96%
4%
EXPENSES
Principal Payments
Interest Payment 100%
REVENUES
Current Year - Secured
97 ASSESSMENT DISTRICT 1993-1
HOSPITAL IMPROVEMENT
Hospital Improvement Debt Service/Fund 326 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfers In-General Fund -$ -$ 16,800$ 16,800$ 16,800$ 15,600$ -7.14% Transfers In-Debt Service -$ -$ -$ -$ -$ -$
TOTAL REVENUES -$ -$ 16,800$ 16,800$ 16,800$ 15,600$
EXPENDITURES
Principal Payment 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 0.00% Interest Payment 5,400$ 4,200$ 3,000$ 1,800$ 1,800$ 600$ -66.67% TOTAL EXPENDITURES 20,400$ 19,200$ 18,000$ 16,800$ 16,800$ 15,600$ Net Revenue/(Expenditures) $ (20,400) $ (19,200) (1,200)$ -$ -$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (20,400) $ (19,200) (1,200)$ -$ -$ -$ Beginning Fund Balance July 1 -$ (75,000) $ (60,000)$ $ (61,200) $ (61,200) $ (61,200) Ending Fund Balance June 30 $ (18,600) $ (94,200) (61,200)$ $ (61,200) $ (61,200) $ (61,200) Adjustment to Fund Balance $ (56,400) 34,200$ -$ -$ -$ -$ Adjusted Ending Fund Balance $ (75,000) $ (60,000) (61,200)$ $ (61,200) $ (61,200) $ (61,200) $-
$5,000
$10,000
$15,000
$20,000
$25,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This debt is related to the 1993 Hospital Improvement Project.
Budget Highlights: The City transfer funds from General Fund to pay down outstanding debt with a maturity date of September 2023.
96%
4%
EXPENSES
Principal Payment
Interest Payment
100%
REVENUES
Transfers In-General Fund
98 MERCED STREET IMPROVEMENT
DEBT SERVICE
Merced St Improvement/Fund 327 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Transfers In-Gas Tax -$ -$ -$ -$ -$ 93,600$ 0.00%
Transfers In-General Fund -$ -$ 90,400$ 90,800$ 90,800$ -$ 0.00% TOTAL REVENUES -$ -$ 90,400$ 90,800$ 90,800$ 93,600$
EXPENDITURES
Principal Payment 70,000$ 75,000$ 80,000$ 90,000$ 80,000$ 90,000$ 12.50% Interest Payment 29,600$ 23,800$ 17,600$ 10,800$ 10,800$ 3,600$ -66.67% TOTAL EXPENDITURES 99,600$ 98,800$ 97,600$ 100,800$ 90,800$ 93,600$ 0.00% Net Revenue/(Expenditures) $ (99,600) $ (98,800) (7,200)$ $ (10,000) -$ -$ Changes in Fund Balance -$ 168,800$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (99,600) 70,000$ (7,200)$ $ (10,000) -$ -$ Beginning Fund Balance July 1 $ (305,400) $ (405,000) (335,000)$ $ (342,200) $ (352,200) $ (352,200) Ending Fund Balance June 30 $ (405,000) $ (335,000) (342,200)$ $ (352,200) $ (352,200) $ (352,200) Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ (405,000) $ (335,000) (342,200)$ $ (352,200) $ (352,200) $ (352,200) $-
$20,000
$40,000
$60,000
$80,000
$100,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This is the debt service for the Merced Street Improvement Project consisting of additions to Merced Street, including the reconstruction of certain portions of the street, the construction of alley approaches, and the replacement of curbs.
Budget Highlights: The City transfer funds from Gas Tax to pay down outstanding debt with a maturity date of September 2023.
100%
REVENUES
Transfers In-Gas Tax
96%
4%
EXPENSES
Principal Payments
Interest Payment
99 FIRE STATION BLDG DEBT SERVICE
*No expenses budgeted *No revenues budgeted
Fire Station Bldg Debt Service/Fund 329 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Interest Income 76$ 39$ 99$ 50$ 50$ -$ 0.00%
Transfer from UUT 53,550$ 60,000$ -$ -$ -$ -$ 0.00%
Transfer In 25,998$ -$ 33,749$ -$ -$ -$ 0.00%
TOTAL REVENUES 79,624$ 60,039$ 33,848$ 50$ 50$ -$
EXPENDITURES
Principal Payment 19,000$ 27,588$ 20,000$ -$ -$ -$ 0.00% Interest Payment 2,999$ 11,802$ 28,326$ -$ -$ -$ 0.00%
Transfers Out -$ -$ -$ -$ -$ -$ 0.00%
TOTAL EXPENDITURES 21,999$ 39,390$ 48,326$ -$ -$ -$ 0.00% Net Revenue/(Expenditures) 57,625$ 20,649$ (14,478)$ 50$ 50$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 57,625$ 20,649$ (14,478)$ 50$ 50$ -$ Beginning Fund Balance July 1 -$ 11,670$ 32,319$ 17,841$ 17,841$ 17,891$ Ending Fund Balance June 30 $ (47,831) 32,319$ 17,841$ 17,891$ 17,891$ 17,891$ Adjustment to Fund Balance 59,501$ -$ -$ -$
Adjusted Ending Fund Balance 11,670$ 32,319$ 17,841$ 17,891$ 17,891$ 17,891$ $-
$20,000
$40,000
$60,000
$80,000
$100,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Debt Service Fire Station is used to account separately for debt service for the new fire station.
Budget Highlights: Fire Station Building debt service will be allocated directly from the UUT fund. The debt service has a maturity date of September 2058.
100
1994 WATER OBLIGATION
DEBT SERVICE FUND
Assessment District 1994-1 Debt Service/Fund 330 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Current Year - Secured -$ -$ -$ 154,340$ 154,340$ 154,340$ 0.00% Other Property Taxes -$ -$ -$ -$ -$ -$ 0.00%
Prepaid Property Assessment -$ -$ 2,174$ -$ -$ -$ 0.00% Transfer from General Fund -$ -$ -$ -$ -$ -$ 0.00%
Transfers In -$ -$ -$ -$ -$ -$ 0.00%
TOTAL REVENUES -$ -$ 2,174$ 154,340$ 154,340$ 154,340$
EXPENDITURES
Principal Payment 110,697$ 107,588$ 116,790$ 139,218$ 126,647$ 127,599$ 0.75% Interest Payment 32,829$ 34,067$ 27,093$ 16,658$ 27,093$ 5,008$ -81.52% Bond Admin Fees -$ -$ -$ 600$ 600$ 600$ 0.00%
TOTAL EXPENDITURES 143,526$ 141,655$ 143,883$ 156,476$ 154,340$ 133,207$ Net Revenue/(Expenditures) $ (143,526) $ (141,655) (141,709)$ $ (2,136) -$ 21,133$ Changes in Fund Balance -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (143,526) $ (141,655) (141,709)$ $ (2,136) -$ 21,133$ Beginning Fund Balance July 1 15,397$ $ (11,753) (153,408)$ $ (295,117) $ (297,253) $ (297,253) Ending Fund Balance June 30 $ (128,129) $ (153,408) (295,117)$ $ (297,253) $ (297,253) $ (276,120) Adjustment to Fund Balance 116,376$ -$ -$ -$
Adjusted Ending Fund Balance $ (11,753) $ (153,408) (295,117)$ $ (297,253) $ (297,253) $ (276,120) $-
$50,000
$100,000
$150,000
$200,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This debt service is a 1994 water obligation for construction for the city water system.
Budget Highlights: The City continues to pay down outstanding debt with a maturity date of September 2023. 95%
4% 1%
EXPENSES
Principal Payments
Interest Payment
Bond Admin Fees 100%
REVENUES
Current Year - Secured
101
SUCCESSOR AGENCY FUND
102
Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Fund: State Grant AB178-FIA Fund 840
REVENUES
3640 Grant Revenue - - - 1,000,000 1,000,000 -
Total Revenues - - - 1,000,000 1,000,000 -
EXPENDITURES
Maintenance and Operation
5901 Contract Pass-Through - - - 1,000,000 1,000,000 -
Total Maintenance and Operation - - - 1,000,000 1,000,000 - Total Expenditures - - - 1,000,000 1,000,000 -
Fund: Successor Agency Fund 850
REVENUES
3015 Tax Increment 424,527 76,736 109,100 109,169 109,169 111,260 Total Revenues 424,527 76,736 109,100 109,169 109,169 111,260
EXPENDITURES
Wages and Benefits
5010 Salary - Full Time 2,967 3,473 36,226 11,477 11,477 12,356 5080 Employee Benefits 60 - - - - -
5081 Tax & Allow 230 263 2,835 1,384 1,384 1,433
5082 CalPERS 581 739 3,235 2,386 2,386 2,673
5083 CalPERS UAL 3,878 4,297 - 3,172 3,172 3,700
5084 Health Insurance 3,098 2,086 3,601 100 100 100
5087 Workers Comp 532 463 660 250 250 1,748
Total Wages and Benefits 11,346 11,321 46,557 18,769 18,769 22,010 Maintenance and Operation
5175 Postage 40 - - - - -
5220 Professional Services/Audit 4,280 1,675 90 - - -
5260 Conferences & Meetings 3 - - - - -
5620 Legal - - 80 - - -
5621 Financial Services 665 - - - - -
5801 Principal Payments 58,000 64,000 71,000 78,000 78,000 85,000 5802 Interest Payments 32,700 26,600 19,850 12,400 12,400 4,250 5804 Bond Fees - - - - - -
Total Maintenance and Operation 95,688 92,275 91,020 90,400 90,400 89,250 Total Expenditures 107,034 103,596 137,577 109,169 109,169 111,260 REVENUE Totals: 424,527 76,736 109,100 1,109,169 1,109,169 111,260 EXPENSE Totals: 107,034 103,596 137,577 1,109,169 1,109,169 111,260 REVENUE/(EXPENDITURES) 317,493 (26,860) (28,477) - - -
CITY OF FOWLER
SUCCESSOR AGENCY FUNDS
FISCAL YEAR 2023-2024
103
STATE GRANT AB178-FIA
*No expenses budgeted *No revenues budgeted
Successor Agency 850 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Grant Revenue -$ -$ -$ 1,000,000 $ $ 1,000,000 -$ 0.00% TOTAL REVENUES -$ -$ -$ 1,000,000 $ $ 1,000,000 -$
EXPENDITURES
Maintenance and Operation -$ -$ -$ 1,000,000 $ $ 1,000,000 -$ 0.00% TOTAL EXPENDITURES -$ -$ -$ 1,000,000 $ $ 1,000,000 -$
Net Revenue/(Expenditures) -$ -$ -$ -$ -$ -$
Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ -$ -$ -$ Beginning Fund Balance July 1 -$ -$ -$ -$ -$ -$
Ending Fund Balance June 30 -$ -$ -$ -$ -$ -$
Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ -$ -$ -$ -$
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The State of California awarded $5 million through the Governor's Office of Emergency Services to the City of Fowler.
The award consists of $4,000,000 in funds for the Police Department Headquarters & Senior Center Construction, as well as $1,000,000 in funds for repairs, improvements, and operations of the the Fowler Improvement Association Clubhouse. The City of Fowler served as the pass-through agency for the $1,000,000 in State funds to be dispersed to the Fowler Improvement Association.
Budget Highlights: None
104
REDEVELOPMENT SUCCESSOR AGENCY FUND
Successor Agency 850 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
Tax Increment 424,527$ 76,736$ $ 109,100 $ 109,169 109,169$ 111,260$ 1.92% TOTAL REVENUES 424,527$ 76,736$ $ 109,100 $ 109,169 109,169$ 111,260$
EXPENDITURES
Wages and Benefits 11,346$ 11,321$ $ 46,557 $ 18,769 18,769$ 22,010$ 17.27% Maintenance and Operation 95,688$ 92,275$ $ 91,020 $ 90,400 90,400$ 89,250$ -1.27% TOTAL EXPENDITURES 107,034$ 103,596$ $ 137,577 $ 109,169 109,169$ 111,260$ Net Revenue/(Expenditures) 317,493$ $ (26,860) $ (28,477) -$ -$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 317,493$ $ (26,860) $ (28,477) -$ -$ -$ Beginning Fund Balance July 1 -$ 317,493$ $ 290,633 $ 262,156 262,156$ 262,156$ Ending Fund Balance June 30 317,493$ 290,633$ $ 262,156 $ 262,156 262,156$ 262,156$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 317,493$ 290,633$ $ 262,156 $ 262,156 262,156$ 262,156$ $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: This is a fund that accounts for the new State Law on Redevelopment Successor Agencies. The fund will account for debt of the agency per the adopted and approved ROPS(Recognized Obligation Payment Schedule). The Successor Agency will receive tax debt of the Agency. All of debt will be accounted for in this fund until is is retired, at that time the fund increment to cover the recognized obligation will be ended.
Budget Highlights: None
20%
80%
EXPENSES
Wages and Benefits
Maintenance and Operation
100%
REVENUES
Tax Increment
105
PUBLIC FINANCING AUTHORITY FUND
106
Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2019-2020 2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 Fund: Public Financing Authority (PFA) Fund 900
REVENUES
3302 Rental Income
327-1993-1 Merced Street Improv - ` - 90,800 90,800 93,600 326-1993-1 Hospital Improv - - - 16,800 16,800 15,600
325-Assessment District 1993-1 - - - 23,367 23,367 27,764 330-Assessment District 1994-1 - - - 155,876 155,876 132,607 850-RDA Loan - - - 90,850 90,850 89,250
Bond Fee - - - 7,000 7,000 7,000
Total Revenues - - - 384,693 384,693 365,821
EXPENDITURES
5621 Financial Services - Audit 3,287 5,102 3,813 2,000 2,000 2,000 5801 Principal Payment - - - 325,547 325,547 344,263
5802 Interest Payment - - - 52,146 52,146 14,558
5804 Bond Admin Fee 3,575 3,405 3,886 3,575 3,575 3,575 Total Expenditures 6,862 8,507 7,699 383,268 383,268 364,396 REVENUE Totals: - - - 384,693 384,693 365,821
EXPENSE Totals: 6,862 8,507 7,699 383,268 383,268 364,396 REVENUE/(EXPENDITURES) (6,862) (8,507) (7,699) 1,425 1,425 1,425
CITY OF FOWLER
PUBLIC FINANCING AUTHORITY (PFA)
FISCAL YEAR 2023-2024
107
PUBLIC FINANCING AUTHORITY (PFA)
Public Financing Authority (PFA) 900 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change
REVENUE
1993-1 Merced Street Improv -$ ` -$ 90,800 $ $ 90,800 $ 93,600 3.08% 1993-1 Hospital Improv -$ -$ -$ 16,800 $ $ 16,800 $ 15,600 -7.14% Assessment District 1993-1 -$ -$ -$ 23,367 $ $ 23,367 $ 27,764 18.82% Assessment District 1994-1 -$ -$ -$ 155,876 $ $ 155,876 $ 132,607 -14.93% RDA Loan -$ -$ -$ 90,850 $ $ 90,850 $ 89,250 -1.76%
Bond Fee -$ -$ -$ $ 7,000 $ 7,000 $ 7,000 0.00%
TOTAL REVENUES -$ -$ -$ 384,693 $ $ 384,693 $ 365,821
EXPENDITURES
Principal Payment -$ -$ -$ 325,547 $ $ 325,547 $ 344,263 5.75% Interest Payment -$ -$ -$ 52,146 $ $ 52,146 $ -72.08% 14,558 Bond Fee 3,575$ $ 3,405 $ 3,886 $ 3,575 $ 3,575 $ 3,575 0.00% Financial Services - Audit 3,287$ $ 5,102 $ 3,813 $ 2,000 $ 2,000 $ 2,000 0.00% TOTAL EXPENDITURES 6,862$ $ 8,507 $ 7,699 $ 383,268 $ 383,268 $ 364,396 Net Revenue/(Expenditures) $ (6,862) $ (8,507) $ (7,699) $ 1,425 $ 1,425 $ 1,425 Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (6,862) $ (8,507) $ (7,699) $ 1,425 $ 1,425 $ 1,425 Beginning Fund Balance July 1 478,714$ $ 471,852 $ 463,345 $ 455,646 $ 455,646 $ 457,071 Ending Fund Balance June 30 471,852$ $ 463,345 $ 455,646 $ 457,071 $ 457,071 $ 458,496 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 471,852$ $ 463,345 $ 455,646 $ 457,071 $ 457,071 $ 458,496 $(100,000)
$100,000
$300,000
$500,000
$700,000
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24
REVENUE & EXPENSE TREND
TOTAL REVENUES TOTAL EXPENDITURES
Description: The Fowler Public Financing Authority (the "Authority") is a joint exercise of powers authority and is authorized to borrow money for the purpose of financing the acquisition and construction of public capital improvements on behalf of the City of Fowler.
Budget Highlights: The City continues to pay down outstanding debt on the 2010 refunding revenue bonds with a maturity date of September 2023.
94%
4%
1% 1% EXPENSES
Principal Payment
Interest Payment
Bond Fee
Financial Services - Audit
25%
4%
8%
36%
23%
4% REVENUES
1993-1 Merced Street Improv
1993-1 Hospital Improv
Assessment District 1993-1
Assessment District 1994-1
RDA Loan
Bond Fee
108
2023/24 2024/25 2025/26 2026/27 2027/28 2023/24 2024/25 2025/26 2026/27 2027/28 Note Water
Fire Hydrant & Water Valve Replacement $227,500 $227,500 Water Fund Water Meter Project 600 meters $225,000 $225,000 Water Fund Replace Water Services $260,000 $260,000 Water Fund
Water system interconnection $3,005,200 EPA FFY23 Community Grant Water Well #9 $2,100,000 DWR Small Communities Drought Grant TCP Plant $2,800,000 $600,000 $600,000 TCP Settlement Fund Resurface of Water Tower $283,000 ARPA Funds
Annual contributions per SGMA / SKGSA $410,669 $451,736 $496,909 $546,600 $601,260 Groundwater Recharge Impact Fees Water Master Plan $250,000 Water Impact Fees
Water System GIS Database $50,000 Water Fund
Annual Well Maintenance Program $30,000 $30,000 $30,000 $30,000 Water Fund Recycled Water Feasibility Study $125,000 Water Impact Fees Stormwater / Flood Control
Curvert Replacement on Merced/6th $40,000 General Fund-Streets Construct a Drywell at Tulare/7th $25,000 General Fund-Streets Improvements/Paving next to florist $75,000 General Fund-Streets Construct a Drywell at 7th/Stockton $25,000 General Fund-Streets Storm Water Master Plan $150,000 Stormwater Impact Fees 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 East Fresno Street Alley Sewer Improvements $234,000 SKF CIP 6th/7th St (bet Tuol & Mod) Alley Sewer Impr $540,000 SKF CIP 6th/7th St (bet Tuol & Merced) & 2nd/3rd St (bet
Tuol & Adams) Alley Sewer Impr $317,000 SKF CIP
Jefferson Ave PS $135,000 SKF CIP
6th/7th St (bet Tulare & Vine) Alley Sewer Impr $224,500 SKF CIP City of Fowler Collection Systrem Remove and Replacement $280,000 $280,000 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 Parks Impact Fees
Panzak Park Amenities Rehabilitation $250,000 Parks Impact Fees Panzak Park Band Shell $500,000 Parks Impact Fees
Kensington Estates Neighborhood Park $750,000 Parks Impact Fees Ahronian Neighborhood Park $750,000 Parks Impact Fees
Fowler Ranch Well Trail & Cul-de-Sac Connection $150,000 Parks Impact Fees
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
109
2023/24 2024/25 2025/26 2026/27 2027/28 2023/24 2024/25 2025/26 2026/27 2027/28 Note
CITY OF FOWLER
CAPITAL IMPROVEMENT PLAN
** All costs are estimated and will be fully vetted during the formal procurement process ** General Fund Enterprise & Other Funds
Streets & Sidewalks
Goldenstate Boulevard Reconstruction Project $4,500,000 STBG/FCOG Funding 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 $77,078 $529,639 Measure C
Annual street restriping program $20,000 $20,000 $20,000 $20,000 $20,000 Gen Fund-St Main Annual street sign replacement program $20,000 $20,000 $20,000 $20,000 $20,000 Gen Fund-St Main ADA Curbramp and Sidewalk reconstruction $30,000 $25,000 $25,000 $25,000 LTF 3 Annual tree trimming $25,000 $25,000 $25,000 $25,000 $25,000 Gen Fund-St Main Semiannual pothole patching $10,000 $10,000 $10,000 $10,000 $10,000 Gen Fund-St Main Library Drive Approach $209,136 County of Fresno funding Adams Ave-Sidewalk & curb ramps $600,000 ATP 236
Goldenstate Bike Trail Phase 2 $230,000 ATP 236
Goldenstate Bike Trail Phase 3 $230,000 ATP 236
Manning Reconstruction Project $900,000 STBG 237
Manning Section 130 Signalization Project $1,855,000 Cal Trans Fresno Street-7th to 3rd $323,096 SB1
Planning & City Facilities
Improvement Standards and Specifications $20,000 General Services Impact Fees PD HQ / Senior Center Design (Dewberry) $200,000 Measure N $200,000 Law Enforcement Impact Fees
$180,000 Parks Impact Fees
General Plan Implementation $50,000 General Services Impact Fees Bicycle, Pedestrian, and Trails Master Plan $124,650 Caltrans Sustain'bl Transp Plng Grant Historical Asset Inventory $125,000 General Services Impact Fees Facility Condition Assessment & Scoring $375,000 General Services Impact Fees Corp Yard Master Plan $125,000 General Services Impact Fees ADA Transition Plan (right-of-way) $75,000 Measure C
ADA Transition Plan (City facilities) $100,000 General Services Impact Fees Facilities
City Hall Site Master Plan $90,000 General Services Impact Fees Fire Station second floor buildout $475,000 UUT
$475,000 Fire Impact Fees
Fire Station Transformer upgrade if needed $20,000 UUT
Fire Building Solar Project $27,000 $27,000 $27,000 $27,000 Fire Impact Fees 110 2023/24 2024/25 2025/26 2026/27 2027/28 2023/24 2024/25 2025/26 2026/27 2027/28 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
Community/Job Training Center $4,000,000 EDA Grant app ($3m) & City match PD HQ / Senior Center Construction $3,000,000 $3,000,000 $1,400,000 $1,400,000 Measure N $250,000 Law Enforcement Impact Fees
$850,000 Parks Impact Fees
$125,000 General Services Impact Fees
$1 General Fund Reserve
$4,000,000 AB178 State of CA Allocation
Administration & Information Technology
Accounting Software Replacement $40,000 $40,000 $40,000 50% General Fund $40,000 $40,000 $40,000 50% Water Fund
IT Capital Renewal $10,000 $10,000 $10,000 $10,000
Computer Replacement Fund $25,823 $25,823 $25,823
Police Body Worn Cameras $150,000 $150,000 $150,000 $150,000 Future grant Fleet
Electric Cart Fleet Renewal $20,000 $40,000 SJVAPCD/GF Water PW Fleet Truck Renewal $50,000 $50,000 $50,000 $50,000 $6,200 Water Fleet Truck Renewal $50,000 $50,000 $50,000 Water Fund Building, Code, Motor Pool Fleet Renewal $40,000 $40,000 $40,000 PD Fleet Renewal Fund $65,000 $65,000 $75,000 $75,000 $75,000 Measure N $65,000 $65,000 $65,000 $65,000 COPS Grant Application
Pot Hole Patching Truck Heavy equipment $200,000 TBD
Lift Truck (new) $160,000 TBD 111
APPROPRIATION GANN LIMIT
To be included with
adopted budget
112
RESOLUTION NO. 2645
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
FOWLER, ACTING IN ITS CAPACITY AS CITY COUNCIL TO
THE CITY, SUCCESSOR AGENCY TO THE FORMER
REDEVELOPMENT AGENCY, AND AS THE BOARD OF THE
PUBLIC FINANCING AUTHORITY, ADOPTING THE FINAL
ANNUAL BUDGET OF THE CITY OF FOWLER AND PROVIDING
FOR THE APPROPRIATION AND EXPENDITURE OF ALL SUMS
SET FORTH IN SAID FINAL BUDGET FOR THE 2023/2024
FISCAL YEAR
WHEREAS, the City Manager has prepared and submitted to the City Council a proposed budget for the 2023/2024 fiscal year, starting July 1, 2023; and WHEREAS, the City Council as the legislative body of the City has reviewed and modified the proposed budget; and
WHEREAS, the City Council has determined that it is necessary for the efficient management of the City that certain sums of revenue of the City be appropriated to various departments, offices, agencies and activities of the City.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fowler as follows:
Section 1: A certain document on file in the office of the Finance Director of the City of Fowler being marked and designated “City of Fowler – Annual Budget – Fiscal Year 2023/2024” as prepared by the City Manager and amended by the City Council, is hereby adopted as the Final Budget for the 2023/2024 Fiscal Year, commencing July 1, 2023.
Section 2: The following sums of money are hereby appropriated from the revenue of the City of Fowler for activities of the City, including transfers and capital projects during the 2023/2024 fiscal year.
General Fund $ 6,249,065
Special Revenue Funds $16,451,189
Enterprise Fund 5,195,193
Debt Service Funds 270,171
Public Financing Authority 364,396
Successor Agency 111,260
Total Budget $ 28,641,274
THE FOREGOING RESOLUTION of the City Council of the City of Fowler was duly and regularly introduced, passed and adopted at a regular meeting of the City Council on the 6th day of June 2023, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
RESOLUTION NO. 2646
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FOWLER, COUNTY OF
FRESNO, STATE OF CALIFORNIA, ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2023/2024 PURSUANT TO ARTICLE XIIIB OF THE
CALIFORNIA CONSTITUTION
WHEREAS, Article XIIIB of the California Constitution provides that the total annual appropriation subject to limitation of each governmental agency, including this City, shall not exceed the appropriation limit of such entity of government for the prior year adjusted for changes in inflation and population, except as otherwise provided for in said Article XIIIB and implementing State statutes; and
WHEREAS, pursuant to Proposition 111 approved by the voters in 1990, said Article XIIIB was modified and the City Council of the City of Fowler may annually elect one of two options for the inflation growth and the population growth; and WHEREAS, the City Council of the City of Fowler has selected the growth of the city as the population factor; and
WHEREAS, the City Council of the City of Fowler has calculated on Attachment A and determined that said appropriations limit for fiscal year 2023/2024 be established in the amount of $12,186,020 and
WHEREAS, the Finance Director has made available to the public for the previous fifteen days the documentation used in the determination of the appropriations limit.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fowler that an appropriations limit in said amount be $12,186,020 and the same is hereby established for fiscal year 2023/2024.
THE FOREGOING RESOLUTION of the City Council of the City of Fowler was duly and regularly introduced, passed and adopted at a regular meeting of the City Council on the 6th day of June 2023, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
City of Fowler
Appropriation Limit
Fiscal Year 2023-2024
Article XIIIB of the California Constitution requires an annual calculation of the City's appropriation limitation. The City's General Fund Expenditure may not increase beyond the relation to changes in per capita income and population change.
Population % Change Factor
Population 01-01-2022 6,936
Population 01-01-2023 7,168
Percent Change 2022-2023 3.34% 3.345
Per Capita Personal Income
California per Capita Personal Income 4.440
Growth Factor
Population Change X Per Capita Change
1.0334 x 1.0444 1.0793
Fiscal Year 2023-2024 Appropriation Limit Calculation
Fiscal Year 2022-2023 Appropriation Limit $11,290,317
Growth Factor 1.0793
2023-2024 Appropriation Limit $12,186,020
May 2023
Dear Fiscal Officer:
Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance (Finance) to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2023, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2023-24. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2023-24 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit.
Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml.
Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2023.
Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
JOE SPEPHENSHAW
Director
By:
Erika Li
Chief Deputy Director
Attachment
May 2023
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2023-24 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2023-24 4.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2023-24 appropriation limit.
2023-24:
Per Capita Cost of Living Change = 4.44 percent
Population Change = -0.35 percent
Per Capita Cost of Living converted to a ratio: 4.44 + 100 = 1.0444 100
Population converted to a ratio: -0.35 + 100 = 0.9965
100
Calculation of factor for FY 2023-24: 1.0444 x 0.9965 = 1.0407
Fiscal Year 2023-24
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2022 to January 1, 2023 and Total Population, January 1, 2023 County
City
Percent Change
2022-2023
--- Population Minus Exclusions ---
1-1-22 1-1-23
Total
Population
1-1-2023
Fresno
Clovis
Coalinga
Firebaugh
Fowler
Fresno
Huron
Kerman
Kingsburg
Mendota
Orange Cove
Parlier
Reedley
Sanger
San Joaquin
Selma
Unincorporated
0.80 -0.54
0.89 3.34
0.12 -0.71
2.11 3.48
-0.10
-0.71
-0.48
1.75 -0.23
-0.72
-0.22
-0.78
123,532
13,410
8,420
6,936
542,515
6,168
16,605
12,432
12,475
9,531
14,472
24,944
26,302
3,634
24,354
158,554
124,523
13,337
8,495
7,168
543,151
6,124
16,955
12,865
12,463
9,463
14,402
25,381
26,241
3,608
24,300
157,323
124,523
17,237
8,495
7,168
543,428
6,124
16,955
12,865
12,463
9,463
14,402
25,381
26,241
3,608
24,300
158,846
County Total 0.15 1,004,284 1,005,799 1,011,499
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.
RESOLUTION NO. 2647
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITY OF FOWLER
ESTABLISHING THE NUMBER OF FULL-TIME POSITIONS AUTHORIZED IN THE CITY FOR FISCAL YEAR 2023/2024
WHEREAS, maintaining a Position Authorization Resolution is an essential best practice in municipal budgeting and internal controls; and WHEREAS, the number of full-time positions in which persons may be employed by the City during Fiscal Year 2023/2024 is set forth in Exhibit A of this Resolution; and WHEREAS, that the number of persons employed in full-time positions shall not exceed the total number of authorized positions; and
WHEREAS, a change in the total number of full-time positions authorized in the City shall only be accomplished by Resolution of the Council; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fowler that the number of full-time positions in which persons may be employed by the City during Fiscal Year 2023/2024 is hereby established by this Position Authorization Resolution and shall be as set forth in Attachment A of this Resolution.
PASSED, APPROVED AND ADOPTED this 6th day of June 2023, at a regular meeting of the Fowler City Council by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
6 RESOLUTION NO. PFA 2023-01
A RESOLUTION OF THE FOWLER PUBLIC FINANCING AUTHORITY,
COUNTY OF FRESNO, STATE OF CALIFORNIA,
ADOPTING THE PUBLIC FINANCING AUTHORITY ANNUAL BUDGET AND
APPROPRIATING REVENUE OF THE AUTHORITY FOR
THE 2023/2024 FISCAL YEAR
WHEREAS, the Executive Director has prepared and submitted to the Fowler Public Financing Authority Board a proposed budget for the 2023/2024 fiscal year, starting July 1, 2023; and
WHEREAS, the Board as the legislative body of the Public Financing Authority has received and modified this proposed budget; and
WHEREAS, the Board has determined that it is necessary for the efficient management of the Public Financing Authority that certain sums of revenue of the Public Financing Authority be appropriated to various departments, offices, agencies and activities of the Public Financing Authority.
NOW, THEREFORE, BE IT RESOLVED by the Board of the Public Financing Authority as follows:
Section 1. A certain document on file in the office of the Finance Director of the Public Financing Authority being marked and designated “Public Financing Authority – Annual Budget – Fiscal Year 2023/2024” said document as prepared by the Executive Director, amended by the Board, is hereby adopted for the Fiscal Year, commencing July 1, 2023.
Section 2. The following sums of money are hereby appropriated from the revenue of the Public Financing Authority for activities of the Board, including transfers and capital projects during the 2023/2024 fiscal year.
Public Financing Authority $364,396
THE FOREGOING RESOLUTION of the City Council of the City of Fowler was duly and regularly introduced, passed and adopted at a regular meeting of the City Council on the 6th day of June 2023, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 7-E
REPORT TO THE CITY COUNCIL
June 6, 2023
FROM MICHAEL REID, Police Chief
SUBJECT
APPROVE an Agreement with Fowler Unified School District to provide one sworn police officer, assigned as a School Resource Officer, 20 hours per week, at school campuses within the City of Fowler.
RECOMMENDATION
Staff recommend the City Council take the above action.
BACKGROUND
In October of 2022, members of the Fowler Police Department began meeting with administrators of the Fowler Unified School District (FUSD) at each school site within the City of Fowler to assess the security processes and procedures for those sites, and to develop recommendations to improve student and FUSD staff safety. As a result of these security assessments, a recommendation was made by the City of Fowler to work with FUSD to establish a School Resource Officer (SRO) program and assign an SRO on FUSD school campuses within the City of Fowler.
An effective SRO program, such as those that have been established in many jurisdictions throughout the Central Valley, have demonstrated over the past 25 years that where law enforcement and school administrations work collaboratively, an SRO on campus reduces the opportunity for school violence which results in a safer learning environment for students and staff. In addition, positive interactions between law enforcement and students on campus build trust and allow for mentoring relationships to be developed between students and officers. These relationships provide SROs and school administrators a proactive ability to address behavioral issues before they become criminal, and where Approve Agreement with Fowler Unified School District
June 6, 2023
appropriate, divert children from the juvenile justice system into finding effective resolutions to noncriminal behaviors of children.
The Fowler Unified School District Board approved the SRO agreement at its May 24, 2024 meeting.
FUSD’s cost share for a 20-hour per week police officer as an SRO during academic year 2023-2024, including associated vehicle and one-time costs, is $76,220.32.
ENVIRONMENTAL REVIEW
This action does not fall within the California Environmental Quality Act.
FISCAL IMPACT
The SRO was accounted for in the Police Department’s FY23 Budget allocation. The position was also included in the Position Authorization Resolution. The total annual salary and benefits cost of this position are $129,173, of which $64,686.50 will be paid by FUSD. The remaining $11,533.82 paid by FUSD will cover vehicle costs and one-time costs.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Agreement Between the City of Fowler and Fowler Unified School District - Agreement Exhibit A: Cost Breakdown
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 7-F
REPORT TO THE CITY COUNCIL
June 6, 2023
FROM MICHAEL REID, Police Chief
SUBJECT
Consider items pertaining to Annual Military Equipment Report pursuant to California Government Code Section 7072.
1. Annual review of Ordinance 2022-03, Fowler Police Department Policy 705, and the 2022-23 Annual Military Equipment Report.
2. APPROVE Resolution No. 2648 Renewing Ordinance 2022-03 and Fowler Police Department Policy 705.
RECOMMENDATION
Staff recommends the City Council take the above action.
BACKGROUND
Ordinance No. 2022-03 adopted a Military Equipment Use Policy for the City of Fowler in accordance with Government Code sections 7070 through 7075. Government Code section 7072 requires law enforcement agencies to submit to the governing body an annual military equipment report for each type of military equipment approved by the governing body within one year of approval, and annually thereafter for as long as the military equipment is available for use.
The annual military equipment report shall, at a minimum, include the following information for the immediately preceding calendar year. Bold responses below indicate the City of Fowler Police Department’s answers to each section required under Government Code 7072.
Receive and File an Annual Military Equipment Report
June 6, 2023
The Fowler Police Department has not acquired, used, or accessed any military equipment during the time Ordinance No. 2022-03 has been in effect. (1) A summary of how the military equipment was used and the purpose of its use.
None used.
(2) A summary of any complaints or concerns received concerning the military equipment.
None received.
(3) The results of any internal audits, any information about violations of the military equipment use policy, and any actions taken in response.
No violations reported or discovered.
(4) The total annual cost for each type of military equipment, including acquisition, personnel, training, transportation, maintenance, storage, upgrade, and other ongoing costs, and from what source funds will be provided for the military equipment in the calendar year following submission of the annual military equipment report.
No annual cost.
(5) The quantity possessed for each type of military equipment.
None possessed.
(6) If the law enforcement agency intends to acquire additional military equipment in the next year, the quantity sought for each type of military equipment.
No equipment acquisitions planned.
ENVIRONMENTAL REVIEW
This action does not constitute a project per the California Environmental Quality Act.
FISCAL IMPACT
There is no cost as the City does not currently possess or use military equipment.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Resolution No. 2648
RESOLUTION NO. 2648
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FOWLER
RENEWING ORDINANCE NO. 2022-03 AND POLICY 705 OF THE FOWLER POLICE
DEPARTMENT POLICY MANUAL AUTHORIZING THE USE MILITARY EQUIPMENT IN ACCORDANCE WITH GOVERNMENT CODE SECTION 7070, ET SEQ.
WHEREAS, the City Council adopted Fowler Police Department Policy 705 (Military Equipment Use) with the adoption of Ordinance No. 2022-03 on May 3, 2022; and WHEREAS, in accordance with Government Code section 7070, et seq., enacted by AB 481, the Police Department has prepared the 2022-23 Annual Military Equipment Report (“Annual Report”), which is incorporated herein by reference, for review by the City Council; and WHEREAS, at its regular meeting on June 6, 2023, the City Council duly reviewed the Annual Report, Ordinance No. 2022-03, and Policy 705, and reviewed the associated staff report, and considered all public input and other information pertaining to the Annual Report and the authorization to use military equipment presented at the meeting.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Fowler determines and resolves as follows:
1. Based on the Annual Report, the City Council determines that each type of military equipment identified in the Annual Report, if any, has complied with the applicable standards for approval as set forth in Government Code section 7071, subd. (d).
2. Policy 705 of the Police Department Manual and Ordinance No. 2022-03, which adopted Policy 705 on May 3, 2022, are hereby renewed.
PASSED, APPROVED AND ADOPTED this 6th day of June 2023, at a regular meeting of the Fowler City Council by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
_________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 7-G
REPORT TO THE CITY COUNCIL
June 6, 2023
FROM ANTHONY ARANDA, Public Works Supervisor
SUBJECT
Receive and File: Solid Waste Rate Update
RECOMMENDATION
Receive an update from staff on solid waste rates.
BACKGROUND
In 2001, the City entered into a solid waste franchise agreement with Waste Management. In 2009, an amended and restated agreement was executed, with additional amendments in 2014 and 2016. This agreement is valid until May 2024, with the option for extension.
Pursuant to the agreement, annually on July 1, rates may be increased up to 4% by Waste Management using the CPI-U US Average Garbage and Trash Collection and methodology outlined in in the franchise agreement.
On July, 1, 2023, rates for all residential, commercial, and industrial accounts, including temporary and special services will increase 4%. For the typical residential customer, this is $1.32 per month increase.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
Solid Waste Rate Update
June 6, 2023
FISCAL IMPACT
This increase will result in a de minimis increase in revenue to the City as the City receives a franchise fee of 10% of gross revenue per month from services to residential, commercial, and industrial accounts, including temporary and special services.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Exhibit 1 – Service Rates Effective July 1, 2023
- 2023-2024 Rate Adjustment
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 7-H
REPORT TO THE CITY COUNCIL
June 6, 2023
FROM ANGELA VASQUEZ, City Clerk
SUBJECT
APPROVE Resolution No. 2649 to modify the Fire Academy Training Grant Program
RECOMMENDATION
Staff recommend the City Council take the above action.
BACKGROUND
On October 18, 2022, City Council approved Resolution No. 2602 establishing a fire academy training course grant program through Fresno City College. At the May 2, 2023 City Council meeting, Council requested staff to amend Resolution No. 2602 to include additional training providers. All other provisions of Resolution No. 2602 shall remain in full force and effect. The attached Resolution contains the updated language that program participants may utilize other qualified training providers and shall be reimbursed for completion of a basic fire academy course, emergency medical technician course, or similar, as determined by the City Manager.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
Approve Resolution No. 2649
June 6, 2023
FISCAL IMPACT
Resolution No. 2624, which approved fiscal year 2022-23 mid-year budget amendments, included funding for this program.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Resolution No. 2649
- Resolution No. 2602
RESOLUTION NO. 2649
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FOWLER TO MODIFY
THE FIRE ACADEMY TRAINING COURSE GRANT PROGRAM
WHEREAS, Council approved Resolution No. 2602 on October 18, 2022, to create a Fire Academy Training Course Grant Program through Fresno City College; and WHEREAS, at the May 2, 2023, City Council meeting, Council requested staff to modify the Fire Academy Training Course Grant Program approved by Resolution No. 2602 to include additional training providers other than only Fresno City College; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fowler, that the Fire Academy Training Course Grant Program is revised as follows:
1) Program participants may enroll in and complete coursework with qualified training providers in addition to Fresno City College, as approved by the City Manager. 2) Program participants shall be eligible for reimbursement of documented expenses directly incurred for tuition and related materials for completion of a basic fire academy course, emergency medical technician course, or similar coursework, as approved by the City Manager and based on documented proof of satisfactory course completion and payment of expenses.
3) Except as expressly modified herein, all other provisions of the Fire Academy Training Course Grant Program approved by Resolution No. 2602 shall remain in full force and effect.
4) To the extent the modifications herein to the Fire Academy Training Course Grant Program contradict the provisions of said Program approved by Resolution No. 2602, the provisions modified by this Resolution shall prevail.
PASSED, APPROVED AND ADOPTED this 6th day of June 2023, at a regular meeting of the Fowler City Council by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
_________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
CITY COUNCIL OF THE CITY OF FOWLER
ITEM NO: 9-Ai
REPORT TO THE CITY COUNCIL
June 6, 2023
FROM MARGARITA MORENO, Finance Director
SUBJECT
ACCEPT the Independent Auditor’s Report for the Fiscal Year 2021-2022.
RECOMMENDATION
The City retained Bryant L. Jolley, CPA to conduct an independent audit report of the Annual Financial Report for Fiscal Year 2021-2022. 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 2021-2022. Finance staff is pleased to present the independent audit report to the City Council for acceptance.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
Independent Auditor’s Report
June 6, 2023
FISCAL IMPACT
None.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
-Independent Auditor’s Report for FY 2021-2022
-Auditor’s Communication Report
CITY OF FOWLER
CALIFORNIA
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
JUNE 30, 2022
CITY OF FOWLER
CALIFORNIA
FINANCIAL STATEMENTS
JUNE 30, 2022
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 – Fiduciary Fund ....................................................................... 15 Statement of Changes in Fiduciary Net Position – Fiduciary Fund .................................................... 16 Notes to the Financial Statements ...................................................................................................... 17
CITY OF FOWLER
CALIFORNIA
FINANCIAL STATEMENTS
JUNE 30, 2022
TABLE OF CONTENTS
(Continued)
Page
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – General Fund ...................................................................................................... 46 Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Impact Fees Fund ............................................................................................... 47 Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Schedule of the City’s Proportionate Share of Net Pension Liability ................................................... 48 Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Schedule of Contributions .................................................................................................................... 49
SUPPLEMENTARY INFORMATION
Combining Balance Sheet – Nonmajor Governmental Funds ............................................................... 53 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds ............................................................................... 54 Schedule of Expenditures of Federal Awards ........................................................................................ 55 Notes to the Schedule of Expenditures of Federal Awards ................................................................... 56 OTHER INDEPENDENT AUDITOR’S REPORTS
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 ..................................... 59 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance ............................................... 61
FINDINGS AND QUESTIONED COSTS
Schedule of Findings and Questioned Costs ......................................................................................... 66 Summary Schedule of Prior Audit Findings ........................................................................................... 67 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 Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Fowler, California (the “City”), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements.
Such missing information, although not a part of the basic financial statements, is required by the 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 the City’s Proportionate Share of Net Pension Liability on page 48, Schedule of Contributions on page 49, and the budgetary comparison information on pages 46-47 be presented to supplement the basic financial statements.
Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge 3 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 accompanying combining and individual nonmajor fund financial statements and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 30, 2023, 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 City’s internal control over financial reporting and compliance.
May 30, 2023
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, 2022
Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments $ 18,545,059 $ 4,184,395 $ 22,729,454 Restricted cash and investments with fiscal
agents 445,592 445,592 -
Receivables (net of allowance for uncollectibles) 284,011 1,478,281 1,762,292 Intergovernmental receivable 3,214,854 3,214,854 -
Assessments receivable 6,175 - 6,175
Community loans receivable 273,642 273,642 -
Internal balances 40,000 (40,000) -
Deposits with others 53,091 - 53,091
Advances to Successor Agency 163,000 163,000 -
Capital assets, not being depreciated 8,737,088 739,627 9,476,715 Capital assets, net of accumulated depreciation 3,465,280 15,588,337 19,053,617 Total assets 47,350,849 9,827,583 57,178,432
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources from pensions 955,522 344,710 1,300,232
LIABILITIES
Accounts payable 306,231 91,620 397,851
Retainage payable 10,967 1,673 12,640
Deposits payable 14,851 150,610 165,461
Unearned revenue 47,224 - 47,224
Accrued interest payable 46,980 21,213 68,193
Noncurrent liabilities:
Due within one year 604,199 66,427 670,626
Due in more than one year 2,468,810 1,413,900 3,882,710 Net pension liability 2,254,816 811,251 3,066,067
Total liabilities 5,754,078 2,556,694 8,310,772
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources from pensions 1,655,642 753,943 2,409,585
NET POSITION
Net investment in capital assets 21,373,055 2,747,684 24,120,739 Restricted for:
General government 14,724 - 14,724
Public safety 930,772 930,772 -
Public works 6,314,271 6,314,271 -
Community development 931,272 931,272 -
Culture and recreation 951,857 951,857 -
Long-term debt 1,000,984 1,000,984 -
Unrestricted 4,113,972 9,379,716 13,493,688
Total net position 40,896,651 $ 6,861,656 $ 47,758,307 $ 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, 2022
Operating Capital
Charges for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total
FUNCTIONS/PROGRAMS
Government activities:
General government $ 2,158,726 $ 173,973 $ 1,624,312 $ (360,441) - $ $ (360,441) - $ Public safety 2,072,256 294,884 185,282 (1,592,090) - (1,592,090) - Public works 1,196,358 1,209,262 158,800 1,477,929 1,649,633 1,649,633 - Community development 1,092,565 1,176,539 235,469 319,443 - 319,443 - Culture and recreation 235,630 418,110 1,442 183,922 - 183,922 - Interest on long-term debt - 163,469 - - (163,469) - (163,469) Total governmental activities 6,919,004 3,272,768 2,205,305 1,477,929 36,998 - 36,998 Business-type activities:
Water 2,168,451 1,442,147 106,958 - - (619,346) (619,346) Total business-type activities 1,442,147 2,168,451 106,958 - - (619,346) (619,346) Total 9,087,455 $ 4,714,915 $ 2,312,263 $ 1,477,929 $ 36,998 (619,346) (582,348) General revenues and transfers
General revenues:
Property taxes 1,315,444 1,315,444 -
Sales taxes 3,843,321 3,843,321 -Franchise taxes 471,602 471,602 -Utility users taxes 554,548 554,548 -Other taxes 167,041 167,041 - Payments in lieu of taxes 835,038 835,038 -
Rental income 9,415 - 9,415
Unrestricted investment earnings 76,697 3,242 79,939Miscellaneous 378,226 378,226 - Transfers 392,955 (392,955) -
Total general revenues and transfers 396,197 7,258,377 7,654,574 Change in net position 7,295,375 (223,149) 7,072,226Net position - beginning 33,601,276 7,084,805 40,686,081 Net position - ending 40,896,651 $ 6,861,656 $ 47,758,307 $ and Changes in Net Position
Net (Expenses) Revenues
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, 2022
Special Revenue
Fund Other Total
General Impact Fees Capital Projects Governmental Governmental Fund Fund Fund Funds Funds
ASSETS
Cash and investments $ 9,948,527 $ 5,564,192 $ 3,032,340 - $ $ 18,545,059 Cash with fiscal agents - - 445,592 - 445,592
Receivables (net of allowance for uncollectibles) 281,516 - - 2,495 284,011 Assessments receivable - - - 6,175 6,175
Intergovernmental receivable 1,733,369 815,447 - 666,038 3,214,854 Community loans receivable - - 273,642 - 273,642
Due from other funds 1,208,465 - - 1,208,465 -
Deposits with others 53,091 - - - 53,091
Advances to other funds - - - 40,000 40,000
Advances to Successor Agency - - - 163,000 163,000
Total assets 13,224,968 $ 5,564,192 $ 815,447 $ 4,629,282 $ 24,233,889 $
LIABILITIES
Accounts payable 240,992 $ 35,947 $ 25,258 $ 4,034 $ 306,231 $ Retainage payable - - 10,967 - 10,967
Deposits 14,851 - - - 14,851
Unearned revenue 47,224 - - - 47,224
Due to other funds - - 1,198,852 9,613 1,208,465
Total liabilities 303,067 35,947 1,235,077 13,647 1,587,738
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 65,271 - - 610,927 676,198
Total deferred inflows of resources 65,271 - - 610,927 676,198
FUND BALANCES (DEFICITS)
Restricted:
General government - 14,724 - - 14,724
Public safety - 930,772 - - 930,772
Public works - 3,630,892 - 2,086,099 5,716,991
Community development - - - 931,272 931,272
Culture and recreation - 951,857 - - 951,857
Long-term debt - - - 1,000,984 1,000,984
Unassigned - 12,856,630 (419,630) (13,647) 12,423,353
Total fund balances (deficits) 12,856,630 5,528,245 (419,630) 4,004,708 21,969,953 Total liabilities, deferred inflows of
resources, and fund balances $ 5,564,192 13,224,968 $ 815,447 $ 4,629,282 $ 24,233,889 $ 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, 2022
Amounts reported for governmental activities in the statement of net position are different because:
Total fund balances - governmental funds balance sheet 21,969,953 $ Capital assets of $35,579,461, net of accumulated depreciation of $11,254,036, used in governmental activities are not current financial resources and, therefore, are not reported in the governmental funds. 24,325,425 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds. Those liabilities consist of:
Bonds, notes and loans payable (2,952,370)
Net pension liability (2,254,816)
(5,207,186)
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 955,522
Deferred inflows of resources (1,655,642)
(700,120)
Compensated absences are not due and payable in the current period and, therefore, are not reported in the funds. (120,639)
Certain assets are not available to pay for current period expenditures; therefore, they are unavailable in the governmental funds. 676,198 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. (46,980)
Net position of governmental activities $ 40,896,651
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, 2022
Special Revenue
Fund Other Total
General Impact Fees Capital Projects Governmental Governmental Fund Fund Fund Funds Funds
REVENUES
Property taxes 1,122,461 $ - $ - $ 197,622 $ 1,320,083 $ Sales taxes 3,843,321 - - - 3,843,321
Franchise taxes 471,602 - - - 471,602
Utility users taxes 554,548 - - - 554,548
Other taxes 207,026 - - - 207,026
Payments in lieu of taxes 835,038 - - - 835,038
Licenses and permits 1,146,597 - - - 1,146,597
Intergovernmental revenue 1,817,395 - 940,261 613,343 3,370,999 Fines and penalties 12,571 - - - 12,571
Use of money and property 12,831 - 206 308,544 321,581
Charges for services 79,009 2,034,591 - - 2,113,600
Miscellaneous 381,653 - - - 381,653
Total revenues 10,484,052 2,034,591 940,467 1,119,509 14,578,619
EXPENDITURES
Current:
General governmental 1,626,515 - - 3,813 1,630,328
Public safety 1,965,022 10,732 - - 1,975,754
Public works 810,390 43,752 8,851 53,105 916,098
Community development 1,113,704 - - - 1,113,704
Culture and recreation 235,171 4,897 - - 240,068
Capital outlay 937,570 54,122 1,261,067 10,813 2,263,572 Debt service:
Principal 20,000 - - 345,000 365,000
Interest and fiscal charges 28,327 - - 114,678 143,005
Total expenditures 6,736,699 113,503 1,269,918 527,409 8,647,529 1,921,088 3,747,353 (329,451) 592,100 5,931,090
OTHER FINANCING SOURCES (USES)
Operating transfers in - - - 172,455 172,455
Operating transfers out (467,810) - - (97,600) (565,410) Proceeds from long-term debt 610,420 - 30,403 - 640,823 Total other financing sources (uses) 142,610 - 30,403 74,855 247,868 Net change in fund balances 3,889,963 1,921,088 (299,048) 666,955 6,178,958 Fund balances (deficits) - beginning 8,966,667 3,607,157 (120,582) 3,337,753 15,790,995 Fund balances (deficits) - ending 12,856,630 $ 5,528,245 $ (419,630) $ 4,004,708 $ 21,969,953 $ 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, 2022
Amounts reported for governmental activities in the statement of activities are different because:
Net changes in fund balances - total governmental funds $ 6,178,958 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 exceed depreciation expense in the current period. 1,618,829
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 28,715
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 (640,823)
Repayment of the principal of long-term debt 365,000
(275,823)
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 (16,651)
Compensated absences (2,263)
Changes in net pension liabilities and related deferred outflows and inflows of resources (236,390) (255,304)
Change in net position of governmental activities $ 7,295,375 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, 2022
Water Fund
ASSETS
Current assets:
Cash and investments $ 4,184,395
Accounts receivable, net of allowance 1,478,281
Total current assets 5,662,676
Noncurrent assets:
Capital assets, not being depreciated 739,627
Capital assets, net of depreciation 3,465,280
Total noncurrent assets 4,204,907
Total assets 9,867,583
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources - pensions 344,710
LIABILITIES
Current liabilities:
Accounts payable 91,620
Retainage payable 1,673
Deposits 150,610
Interest payable 21,213
Advances from other funds 40,000
Compensated absences 23,104
Bonds payable 40,700
Notes payable 2,623
Total current liabilities 371,543
Noncurrent liabilities:
Bonds payable 1,413,900
Net pension liability 811,251
Total noncurrent liabilities 2,225,151
Total liabilities 2,596,694
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - pensions 753,943
NET POSITION
Net investment in capital assets 2,747,684
Unrestricted 4,113,972
Total net position $ 6,861,656
The notes to the basic financial statements are an integral part of this statement. 12 CITY OF FOWLER
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
NET POSITION – PROPRIETARY FUND
FOR THE YEAR ENDED JUNE 30, 2022
Water Fund
Operating revenues:
Charges for services 1,442,147 $
Miscellaneous 106,958
Total operating revenues 1,549,105
Operating expenses:
Personnel costs 982,122
Materials and supplies 104,808
Contract services 384,728
Utilities 284,694
Insurance 108,410
Repairs and maintenance 35,249
Rent and leases 5,740
Depreciation 190,016
Bad debt expense 434
Total operating expenses 2,096,201
Operating income/(loss) (547,096)
Non-operating revenues (expenses):
Investment earnings 3,242
Interest expense (66,673)
Gain/(loss) and disposal of assets (5,577)
Total non-operating revenues (expenses) (69,008)
Income before transfers (616,104)
Transfers in 392,955
Change in net position (223,149)
Total net position - beginning 7,084,805
Total net position - ending $ 6,861,656
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, 2022
Water Fund
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users 1,449,485 $
Payments to suppliers and service providers (917,576)
Payments to employees for salaries and benefits (769,335) Other receipts 106,958
Net cash provided by (used for) operating activities (130,468)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Loans (to) from other funds (20,000)
Transfers from other funds 392,955
Settlement revenue 600,000
Net cash provided by (used for) noncapital financing activities 972,955
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal paid on capital debt (38,900)
Interest paid on capital debt (67,240)
Acquisition and construction of capital assets (494,110) Net cash provided by (used for) capital and related financing activities (600,250)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 3,242
Net cash provided by (used for) investing activities 3,242 Increase (decrease) in cash and investments 245,479
Cash and investments - beginning 3,938,916
Cash and investments - ending $ 4,184,395
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, 2022
(Continued)
Reconciliation of Operating Income (Loss) to Net Cash
Provided by (Used for) Operating Activities:
Water Fund
Operating income (loss) $ (547,096)
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation 190,016
Changes in assets and liabilities:
(Increase) decrease in accounts receivable, net of allowance (12,411) (Increase) decrease in deferred outflows of resources (37,236) Increase (decrease) in accounts payable 6,487
Increase (decrease) in deposits 19,749
Increase (decrease) in compensated absences 3,984
Increase (decrease) in deferred inflows of resources 719,052 Increase (decrease) in net pension liability (473,013)
Net cash provided by (used for) operating activities $ (130,468) 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, 2022
Redevelopment
Successor
Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments $ 60,300
Total assets 60,300
LIABILITIES
Advances from the Fowler Public Financing Authority 163,000 Total liabilities 163,000
NET POSITION (DEFICIT)
Restricted (102,700)
Total net position (deficit) $ (102,700)
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, 2022
Redevelopment
Successor
Agency Private
Purpose
Trust Fund
ADDITIONS
Tax revenue $ 109,100
Total additions 109,100
DEDUCTIONS
Personnel costs 46,244
Professional services 170
Interest expense 19,850
Total deductions 66,264
Change in net position 42,836
Net position (deficit) - beginning (145,536)
Net position (deficit) - ending $ (102,700)
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
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 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, 2022
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 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 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, 2022
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, 2022
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, 2022
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 1st, 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.
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.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
22 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
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, 2022, the amount of accrued vacation pay was $120,639 for the General Fund and $23,104 for the Water Fund.
Unearned Revenue
Unearned revenue is that for which asset recognition criteria have been met, but for which asset revenue recognition criteria have not been met. The City typically records intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred) as unearned revenue.
Unavailable Revenue
In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations.
Long-Term Debt
In the government-wide financial statements and enterprise fund type statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or enterprise fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premiums or discount.
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.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
23 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
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.
Leases
Lessee: The City is a lessee for noncancellable leases of equipment and vehicles. The lessee recognizes a lease liability and an intangible right-to-use lease asset (lease asset) in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more.
At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs.
Subsequently, the lease asset is amortized on a straight-line basis over its useful life.
Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
24 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
Leases (Continued)
The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases, which it has determined is the prime rate at the inception of the lease. The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long- term debt on the statement of net position.
Lessor: The City is a lessor for noncancellable leases of land. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental and enterprise fund financial statements.
At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City uses the interest rate charged to the lessees as the discount rate. When the interest rate charged to the lessees is not provided, the City generally uses the implied rate of return as the discount rate for leases. When the implied rate of return cannot be determined, the City uses its estimated incremental borrowing rate which it has determined is the prime rate at the inception of the lease. The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.
The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
Use of Estimates
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
25 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (Continued)
Classification of Net Position
In the government-wide financial statements and proprietary fund statements, net position is classified in the following categories:
Net investment in capital assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce this category.
Restricted net position – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.
Unrestricted net position – This category represents the net position of the City, which is not restricted for any project or other purpose.
When both restricted and unrestricted net position are available, restricted resources are depleted first before the unrestricted resources are used.
Fund Balances
The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:
Nonspendable - This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact.
Restricted - This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation.
Committed - This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the City Council. These amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.
Assigned - This classification includes amounts that are constrained by the City’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the City Council or through the City Council delegating this responsibility to the City Manager through the budgetary process.
This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund.
Unassigned - This classification includes amounts that have not been assigned to other funds or restricted, committed or assigned to a specific purpose within the City.
The City would typically use restricted fund balances first, followed by committed resources, and then assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
26 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.
B. Encumbrances
The City does not utilize encumbrance accounting.
C. Excess of Expenditures over Appropriations
As of June 30, 2022, expenditures exceeded appropriations in individual funds as follows:
Governmental Funds Expenditures Appropriations Excess
Major Funds:
General Fund
Current:
General governmental $ 1,626,515 $ 1,435,882 $ (190,633) Community development 1,113,704 1,050,679 (63,025)
Debt service:
Principal 20,000 - (20,000)
Interest and fiscal charges 28,327 - (28,327)
Impact Fees Special Revenue Fund
Current:
Public works $ 43,752 $ 10,510 $ (33,242)
Culture and recreation 4,897 - (4,897)
D. Deficit Fund Balance
As of June 30, 2022, funds with deficit fund balances consisted of the following:
Governmental Funds
Major Funds:
Capital Projects Funds $ 419,630
Nonmajor Funds:
Local Transportation Fund - Article 8 Special Revenue Fund $ 13,647 The City expects to eliminate these deficits through future revenues and/or transfers from the General Fund.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
27 NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2022 are classified in the accompanying financial statements as follows:
Statement of Net Position:
Cash and investments 22,729,454 $
Restricted cash and investments with fiscal agents 445,592 Fiduciary Funds:
Cash and investments 60,300
Total cash and investments $ 23,235,346
Cash and investments as of June 30, 2022 consist of the following:
Cash on hand $ 700
Deposits with financial institutions 21,977,069
Investments 1,257,577
Total cash and investments $ 23,235,346
A. Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investments policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City’s investment policy does not contain any specific provisions intended to limit the City’s exposure to interest rate risk, credit risk, and concentration of credit risk.
This table does not address investments of debts proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.
Maximum Maximum
Percentage of Investment of
Maximum Portfolio or One Issuer or
Authorized Investment Type Maturity Amount Amount
U.S. Treasury obligations 5 years None None
U.S. Agency securities 5 years None None
Bankers acceptances 180 days 40% 30%
Commercial paper 270 days 25% 10%
National certificates of deposit 5 years 30% Legal Limit Repurchase agreements 1 year None None
Medium-term notes 5 years 30% None
Mutual accounts N/A 20% 10%
Money market accounts N/A 20% 10%
Local agency investment fund (LAIF) N/A None None
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
28 NOTE 3 – CASH AND INVESTMENTS (Continued)
B. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by maintaining funds in liquid, short-term investments which can be converted to cash when necessary to meet disbursement requirements.
Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
Remaining Maturity (in months)
12 Months 13 to 24 25 to 60 More Than
Investment Type Amount or Less Months Months 60 Months
State Investment Pool $ 811,984 $ 811,984 $ - $ - $ -
Held by Bond Trustee:
Money Market 4,897 4,897 - - -
Federal Agency Coupon Securities 440,696 440,696 - - -
Total $ 1,257,577 1,257,577 $ - $ - $ - $
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.
Ratings as of
Year-End
Not
Investment Type Amount Rated
State Investment Pool $ 811,984 $ 811,984
Held by Bond Trustee:
Money Market 4,897 4,897
U.S. Treasury Securities 440,696 440,696
Total $ 1,257,577 1,257,577 $
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
29 NOTE 3 – CASH AND INVESTMENTS (Continued)
D. Concentration of Credit Risk
Concentration of credit risk is the risk that the failure of any one issuer would place an undue financial burden on the City. The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated in the California Government Code. As of June 30, 2022, 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, 2022, the carrying amount of the City’s bank deposits was $21,977,069, and the respective bank balances totaled $22,163,877, the total amount of which was collateralized with pooled securities held by the financial institution’s trust department. These securities are held in the name of the financial institution and not in the name of the City.
In addition, as of June 30, 2022, 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 amortized cost.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
30 NOTE 3 – CASH AND INVESTMENTS (Continued)
G. Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. These principles recognize a three-tiered fair value hierarchy, as follows:
Level 1 – Investments reflect prices quoted (unadjusted) for identical assets or liabilities in active markets.
Level 2 – Inputs other than quoted prices included in Level 1 that are observable for an asset or liability, either directly or indirectly. Inputs to the valuation include prices that are based on a similar observable asset either directly or indirectly, which may include inputs in markets that are not considered to be active.
Level 3 – Inputs are unobservable inputs for an asset or liability where there are little market activities.
The inputs into the determination of fair value are based upon unobservable sources and may require estimation.
The City uses the market approach as a valuation technique in the application of GASB Statement No. 72. This method uses prices and other relevant information generated by market transactions involving identical or comparable assets or group of assets. Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. Securities listed on the fair value hierarchy are valued by the custodial bank using Data Feed purchased from Interactive Data Corporation (IDC).
The Level 2 Data Feed provides end of day independent valuations utilizing rules based on logic and standard valuation techniques. It maximizes the use of relevant observable inputs including quoted prices for similar assets, benchmark yield curves, and market corroborated inputs.
The following is a summary of the fair value of the City’s investments using the hierarchy previously discussed as of June 30, 2022:
Level 1 Level 2 Level 3
Amount Inputs Inputs Inputs
U.S. Treasury Securities $ 440,696 440,696 $ - $ - $
Investments not subject to fair value hierarchy:
State Investment Pool 811,984
Held by Bond Trustee:
Money Market Funds 4,897
$ 1,257,577
Fair Value Measurements Using
Investments by Fair Value Level
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
31 NOTE 4 – 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, 2022, 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 on June 30, 2022:
Due from Due to
Other Funds Other Funds
Governmental Funds
Major Funds:
General Fund $ - 1,208,465 $
Capital Projects Fund 1,198,852 -
Nonmajor Funds:
Local Transportation Fund - Article 8 Special
Revenue Fund - 9,613
Total $ 1,208,465 1,208,465 $
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 on June 30, 2022:
Advances to
Other Funds
Advances from
Other Funds
Governmental Fund
Major Fund:
Debt Service Fund $ 203,000 $ -
Enterprise Fund
Water Fund 40,000 -
Fiduciary Fund
Successor Agency Private Purpose Trust Fund - 163,000
Total $ 203,000 203,000 $
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 $40,000 for the Water Fund and $163,000 for the Successor Agency as of June 30, 2022.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
32 NOTE 4 – INTERFUND ACTIVITIES (Continued)
C. Transfers
Transfers for the year ended June 30, 2022 are summarized as follows:
In Out
Governmental Funds
Major Funds:
General Fund $ 467,810 - $
Nonmajor Funds:
Special Revenue Funds:
Gas Tax 97,600 -
Debt Service Fund 172,455 -
Enterprise Fund
Water Fund 392,955 -
Total $ 565,410 565,410 $
Transfers
The General Fund and Gas Tax funds transferred $74,855 and $97,600, respectively, to the Debt Service Fund to cover debt service payments on the 2010 Refunding Revenue Bond local obligations. Additionally, the General Fund transferred $392,955 to the Water Fund to subsidize the cost of purchasing new water meters.
NOTE 5 – 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 $273,642 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. 34,961
Total CDBG Loans Receivable $ 273,642
*Loans in arrears as of June 30, 2022
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
33 NOTE 6 – CAPITAL ASSETS
A. Governmental Activities
Capital assets activity of the governmental activities for the year ended June 30, 2022 is as follows:
Balance Balance
June 30, 2021 Additions Reductions June 30, 2022
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 1,257,892 1,630,674 (2,731,646) 156,920 Total capital assets not being depreciated 1,257,892 10,210,842 (2,731,646) 8,737,088 Capital assets being depreciated:
Buildings and improvements 5,505,861 - 5,505,861 -
Machinery and equipment 2,398,999 809,760 3,208,759 -
Infrastructure 2,731,646 15,396,107 - 18,127,753
Total capital assets being depreciated 3,541,406 23,300,967 - 26,842,373 Less accumulated depreciation for:
Buildings and improvements (1,292,015) (144,432) - (1,436,447) Machinery and equipment (2,153,340) (78,697) - (2,232,037) Infrastructure (225,694) (7,359,858) - (7,585,552)
Total accumulated depreciation, net (448,823) (10,805,213) - (11,254,036) Total capital assets being depreciated, net 3,092,583 12,495,754 - 15,588,337 Governmental activities capital assets, net $ 4,350,475 22,706,596 $ (2,731,646) $ 24,325,425 $ Depreciation expense was charged to the functions/programs of the governmental activities of the primary government as follows:
Governmental activities:
General government $ 227,708
Public safety 116,521
Public works 74,207
Community development 4,006
Parks and recreation 26,381
Total depreciation expense - governmental activities 448,823 $
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
34 NOTE 6 – CAPITAL ASSETS (Continued)
B. Business-Type Activities
Capital assets activity of the business-type activities for the year ending June 30, 2022 is as follows:
Balance Balance
June 30, 2021 Additions Reductions June 30, 2022
Water Fund
Capital assets not being depreciated:
Land 255,392 $ - $ - $ 255,392 $
Construction in progress 484,235 5,577 (5,577) 484,235
Total capital assets not being depreciated 484,235 260,969 (5,577) 739,627 Capital assets being depreciated:
Buildings and improvements 12,186 11,548 - 23,734
Machinery and equipment 608,658 - 608,658 -
Infrastructure - 6,077,395 - 6,077,395
Total capital assets being depreciated 11,548 6,698,239 - 6,709,787 Less accumulated depreciation for:
Buildings and improvements (5,440) (1,088) - (6,528)
Machinery and equipment (312,073) (36,993) - (349,066)
Infrastructures (151,935) (2,736,978) - (2,888,913)
Total accumulated depreciation, net (190,016) (3,054,491) - (3,244,507) Total capital assets being depreciated, net (178,468) 3,643,748 - 3,465,280 Business-type activities capital assets, net $ 305,767 3,904,717 $ (5,577) $ 4,204,907 $ During the fiscal year ended June 30, 2022, depreciation expense of $190,016 was charged to the Water Fund.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
35 NOTE 7 – 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, 2022:
Balance Incurred Satisfied Balance Due Within
June 30, 2021 or Issued or Matured June 30, 2022 One Year Governmental Activities
Direct Borrowings:
Fire Trucks - Financed Purchase $ 610,420 - $ - $ 610,420 $ 43,560 $ FUSD Land Purchase Note - 54,000 - 54,000 54,000
2018 Certificates of Participation 30,403 1,247,547 (20,000) 1,257,950 21,000 Total direct borrowings 640,823 1,301,547 (20,000) 1,922,370 118,560 2010 Refunding Revenue Bond - 1,375,000 (345,000) 1,030,000 365,000 Compensated absences 2,263 118,376 - 120,639 120,639
Governmental activities long-term liabilities $ 643,086 2,794,923 $ (365,000) $ 3,073,009 $ 604,199 $ The following is a summary of the long-term liabilities’ transactions of the City for business-type activities for the year ended June 30, 2022:
Balance Incurred Satisfied Balance Due Within
June 30, 2021 or Issued or Matured June 30, 2022 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 - 1,493,500 (38,900) 1,454,600 40,700 Total direct borrowings and placements - 1,496,123 (38,900) 1,457,223 43,323 Compensated absences 3,984 19,120 - 23,104 23,104
Business-type activities long-term liabilities $ 3,984 1,515,243 $ (38,900) $ 1,480,327 $ 66,427 $ 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, 2022
36 NOTE 7 – 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, 2022:
Year Ended
June 30 Principal Interest Totals
2023 $ 43,223 365,000 $ 408,223 $
2024 16,958 665,000 681,958
Total $ 60,181 1,030,000 $ 1,090,181 $
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 and has 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 following is a schedule of the future estimated minimum payments related to the 2018 Certificates of Participation outstanding as of June 30, 2022:
Year Ended
June 30 Principal Interest Totals
2023 $ 21,000 $ 29,627 $ 50,627
2024 22,000 29,116 51,116
2025 22,000 28,594 50,594
2026 23,000 28,059 51,059
2027 24,000 27,501 51,501
2028-2032 127,000 128,707 255,707
2033-2037 143,000 112,676 255,676
2028-2042 161,000 94,650 255,650
2043-2047 180,000 74,450 254,450
2048-2052 205,000 51,591 256,591
2053-2057 230,000 25,763 255,763
2058-2060 2,397 99,950 102,347
Total $ 633,131 1,257,950 $ 1,891,081 $
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, 2022, 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, 2022
37 NOTE 7 – LONG-TERM LIABILITIES (Continued)
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, 2022, 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, 2022, are as follows:
Year Ended
June 30 Principal Interest Totals
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 48,200 54,989 103,189
2028-2032 275,000 240,625 515,625
2033-2037 340,400 173,556 513,956
2038-2042 421,800 90,497 512,297
2043-2044 8,649 195,600 204,249
Total $ 808,083 1,454,600 $ 2,262,683 $
Fire Truck Financed Purchase Agreement
On April 20, 2021, the City agreed to purchase two new fire engines for the City’s fire department through a financed purchase arrangement at 3% interest. There are nine annual lease payments due April 20th of each year, beginning in 2023. The City took delivery of the first fire engine in February 2022 and the second fire engine in September 2022. After the final lease payment is made, title for both fire engines will be transferred to the City at no additional cost. There is a provision in the agreement whereby in the event of default the lessor has the right to take one or any combination of the following steps: declare all lease payments due, retake possession of the equipment, and/or take any other action necessary under the Uniform Commercial Code.
The following is a schedule of the future estimated minimum payments related to the fire truck financed purchase agreement as of June 30, 2022, are as follows:
Year Ended
June 30 Principal Interest Totals
2023 $ 37,200 43,560 $ 80,760 $
2024 17,018 63,742 80,760
2025 15,104 65,656 80,760
2026 13,133 67,627 80,760
2027 11,103 69,657 80,760
2028-2031 22,858 300,178 323,036
Total $ 116,416 610,420 $ 726,836 $
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
38 NOTE 7 – LONG-TERM LIABILITIES (Continued)
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, 2022, 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 8 – DEFERRED OUTFLOWS/INFLOWS OF RESOURCES
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City has pension related items that qualify to be reported in deferred outflows of resources. The pension related deferred outflows of resources are described in detail in Note 10.
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has pension related items that qualify to be reported in deferred inflows of resources. The pension related deferred inflows of resources are described in detail in Note 10.
Unavailable revenues arise only under a modified accrual basis of accounting and are reported only in the governmental funds balance sheet. Deferred inflows of resources reported in the governmental funds for unavailable revenues are as follows:
Other Total
General Governmental Governmental
Fund Funds Funds
Intergovernmental revenue $ 610,927 65,271 $ 676,198 $
Total $ 610,927 65,271 $ 676,198 $
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
39 NOTE 9 – 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.
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 14.020% 7.590%
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 21.790% 13.130%
Miscellaneous
Safety
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
40 NOTE 9 – DEFINED BENEFIT PENSION PLAN (Continued)
A. General Information about the Pension Plan (Continued) 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 $424,110 for the fiscal year ended June 30, 2022.
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 $729,427.
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2022, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $3,066,067.
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, 2021, 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, 2020, rolled forward to June 30, 2021, 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, 2020 and 2021 was as follows:
Proportion - June 30, 2020 0.0449%
Proportion - June 30, 2021 0.0567%
Change - Increase (Decrease) 0.0118%
For the year ended June 30, 2022, the City recognized pension expense of $1,252,823. At June 30, 2022, 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 $ 807,630 - Differences between actual and expected experience 413,221 - Net differences between projected and actual earnings on plan investments 2,348,204 -
Change in employer's proportion 61,381 20,265
Differences between the employer's actual contributions and the employer's proportionate share of contributions 59,116 - Total $ 2,409,585 1,300,232 $
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
41 NOTE 9 – DEFINED BENEFIT PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
$807,630 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, 2023. 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
2023 $ (363,687)
2024 (402,284)
2025 (502,902)
2026 (648,110)
2027 -
Thereafter -
Total $ (1,916,983)
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:
Valuation Date June 30, 2020
Measurement Date June 30, 2021
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, 2020 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.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
42 NOTE 9 – DEFINED BENEFIT PENSION PLAN (Continued)
D. Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
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)
Public 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.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
43 NOTE 9 – DEFINED BENEFIT PENSION PLAN (Continued)
D. Discount Rate (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for 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%
$ 3,066,067 5,415,066 $ 1,129,559 $
E. Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
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, 2022.
NOTE 10 – 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 11 – 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.
CITY OF FOWLER
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
44 NOTE 11 – RISK MANAGEMENT (Continued)
A. Central San Joaquin Valley Risk Management Authority (Continued) At June 30, 2022, the City reported $53,091 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.
NOTE 12 – 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.
NOTE 13 – 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 CITY OF FOWLER
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Property taxes $ 928,250 928,250 $ 1,122,461 $ 194,211 $ Sales taxes 2,755,600 2,600,000 3,843,321 1,087,721
Franchise taxes 419,700 387,200 471,602 51,902
Utility users taxes 400,000 400,000 554,548 154,548
Other taxes 150,000 150,000 207,026 57,026
Payments in lieu of taxes 807,700 807,700 835,038 27,338 Licenses and permits 966,200 677,200 1,146,597 180,397
Intergovernmental revenue 1,161,582 413,488 1,817,395 655,813 Fines and penalties 11,500 9,500 12,571 1,071
Use of money and property 15,000 15,000 12,831 (2,169)
Charges for services 115,950 101,500 79,009 (36,941)
Miscellaneous 307,175 6,600 381,653 74,478
Total revenues 8,038,657 6,496,438 10,484,052 2,445,395
EXPENDITURES
Current:
General governmental 1,435,882 1,294,832 1,626,515 (190,633) Public safety 2,328,092 2,285,892 1,965,022 363,070
Public works 813,872 733,372 810,390 3,482
Community development 1,050,679 813,279 1,113,704 (63,025) Culture and recreation 298,519 270,519 235,171 63,348
Capital outlay 1,456,317 581,015 937,570 518,747
Debt service:
Principal - 20,000 20,000 (20,000)
Interest and fiscal charges - 30,000 28,327 (28,327)
Total expenditures 7,383,361 6,028,909 6,736,699 646,662 655,296 467,529 3,747,353 3,092,057
OTHER FINANCING SOURCES (USES)
Operating transfers in 722,887 722,887 - (722,887)
Operating transfers out (690,931) (834,931) (467,810) 223,121 Proceeds from long-term debt - - 610,420 610,420
Total other financing sources (uses) 31,956 (112,044) 142,610 110,654 Net change in fund balances 687,252 355,485 3,889,963 3,202,711 Fund balances - beginning 8,966,667 8,966,667 8,966,667 - Fund balances - ending $ 9,653,919 9,322,152 $ 12,856,630 $ 3,202,711 $ Budgeted Amount
Excess (deficiency) of revenues over
(under) expenditures
47 CITY OF FOWLER
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
IMPACT FEES FUND
FOR THE YEAR ENDED JUNE 30, 2022
Variance with
Original Final Actual Final Budget
REVENUES
Use of money and property $ 400 460 $ - $ (400) $
Charges for services 1,680,249 495,000 2,034,591 354,342 Total revenues 1,680,649 495,460 2,034,591 353,942
EXPENDITURES
Current:
Public safety 200,000 200,000 10,732 189,268
Public works 10,510 - 43,752 (33,242)
Culture and recreation - - 4,897 (4,897)
Capital outlay 68,000 68,000 54,122 13,878
Total expenditures 278,510 268,000 113,503 165,007
1,402,139 227,460 1,921,088 518,949
Net change in fund balances 1,402,139 227,460 1,921,088 518,949 Fund balances - beginning 3,607,157 3,607,157 3,607,157 - Fund balances - ending $ 5,009,296 3,834,617 $ 5,528,245 $ 518,949 $ Budgeted Amount
Excess (deficiency) of revenues over
(under) expenditures
48 CITY OF FOWLER
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, 2022
2015 2016 2017 2018 2019 2020 2021 2022
0.0357% 0.0472% 0.0446% 0.0440% 0.0445% 0.0446% 0.0449% 0.0567% $ 3,236,451 2,241,019 $ 3,856,008 $ 4,363,092 $ 4,291,238 $ 4,565,556 $ 4,881,119 $ 3,066,067 $ $ 1,558,059 1,558,059 $ 1,732,590 $ 1,783,798 $ 1,594,792 $ 1,691,707 $ 1,820,008 $ 1,783,377 $ 143.83% 207.72% 222.56% 244.60% 269.08% 269.88% 268.19% 171.92%
81.36% 81.36% 69.20% 69.34% 71.42% 71.83% 70.99% 82.62% NOTES TO SCHEDULEChanges in Benefit Terms - None
Changes in Assumptions - 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 payrollPlan fiduciary net position as a percentage of the total pension liability 49 CITY OF FOWLER
COST-SHARING MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION PLAN
SCHEDULE OF CONTRIBUTIONS
LAST 10 YEARS*
AS OF JUNE 30, 2022
2015 2016 2017 2018 2019 2020 2021 2022
$ 424,070 408,694 $ 453,902 $ 454,404 $ 511,142 $ 585,312 $ 729,421 $ 762,905 $ Contributions in relation to the actuarially determined 424,070 408,694 453,902 454,404 511,142 585,312 729,421 762,905 $ - - $ - $ - $ - $ - $ - $ - $
$ 1,732,590 1,558,059 $ 1,783,798 $ 1,594,792 $ 1,691,707 $ 1,820,008 $ 1,783,377 $ 1,975,880 $
26.23% 24.48% 25.45% 28.49% 30.21% 32.16% 40.90% 38.61% *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 50 THIS PAGE IS LEFT BLANK INTENTIONALLY.
51 SUPPLEMENTARY INFORMATION
52 CITY OF FOWLER
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
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 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 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.
The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, generallong term debt principal, interest, and related costs. 53 CITY OF FOWLER
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Special Revenue Funds
Road Community
Traffic Local Local Maintenance Development
Congestion Transportation Transportation and Rehabilitation Block Grant Debt Service Gas Tax Relief Fund - Article 8 Fund - Article 3 Measure C Act (SB1) (CDBG) Fund Totals ASSETS
Cash and investments $ 111,094 $ 14,463 $ - $ 28,669 $ 1,700,866 $ 175,896 $ 657,630 $ 343,722 $ 3,032,340 Cash with fiscal agents - - - - - - 445,592 - 445,592
Receivables (net of allowance for uncollectibles) - - - - - - - 2,495 2,495 Assessments receivable - - - - - - - 6,175 6,175
Intergovernmental receivable 12,923 596,527 - 14,400 18,305 23,883 - - 666,038 Community loans receivable - - - - - - 273,642 - 273,642 Advances to other funds - - - - - - - 40,000 40,000
Advances to Successor Agency - - - - - - - 163,000 163,000 Total assets 124,017 $ 14,463 $ 596,527 $ 43,069 $ 1,719,171 $ 199,779 $ 931,272 $ 1,000,984 $ 4,629,282 $
LIABILITIES
Accounts payable - $ - $ 4,034 $ - $ - $ - $ - $ - $ 4,034 $ Due to other funds - - 9,613 - - - - - 9,613
Total liabilities - - 13,647 - - - - - 13,647
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - 596,527 14,400 - - - - 610,927
Total deferred inflows of resources - - 596,527 14,400 - - - - 610,927
FUND BALANCES
Restricted:
Public works 124,017 14,463 - 28,669 1,719,171 199,779 - - 2,086,099 Community development - - - - - - 931,272 - 931,272
Long-term debt - - - - - - - 1,000,984 1,000,984
Unassigned - - (13,647) - - - - - (13,647)
Total fund balances 124,017 14,463 (13,647) 28,669 1,719,171 199,779 931,272 1,000,984 4,004,708 Total liabilities, deferred inflows of
resources, and fund balances $ 14,463 124,017 $ 596,527 $ 43,069 $ 1,719,171 $ 199,779 $ 931,272 $ 1,000,984 $ 4,629,282 $ 54 CITY OF FOWLER
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30, 2022 Special Revenue Funds
Road Community
Traffic Local Local Maintenance Development
Congestion Transportation Transportation and Rehabilitation Block Grant Debt Service Gas Tax Relief Fund - Article 8 Fund - Article 3 Measure C Act (SB1) (CDBG) Fund Totals
REVENUES
Property taxes - $ - $ - $ - $ - $ - $ - $ 197,622 $ 197,622 $ Intergovernmental revenue 158,800 - - - 320,212 134,331 - - 613,343 Use of money and property - - - - 389 - 235,469 72,686 308,544 Total revenues 158,800 - - - 320,601 134,331 235,469 270,308 1,119,509
EXPENDITURES
Current:
General governmental - - - - - - - 3,813 3,813
Public works - - 53,105 - - - - - 53,105
Capital outlay - - - - 10,813 - - - 10,813
Debt service
Principal - - - - - - - 345,000 345,000Interest and fiscal charges - - - - - - - 114,678 114,678 Total expenditures - - 53,105 - 10,813 - - 463,491 527,409 - 158,800 (53,105) - 309,788 134,331 235,469 (193,183) 592,100
OTHER FINANCING SOURCES (USES)
Operating transfers in - - - - - - - 172,455 172,455
Operating transfers out (97,600) - - - - - - - (97,600) Total other financing sources (uses) - (97,600) - - - - - 172,455 74,855 Net change in fund balances 61,200 - (53,105) - 309,788 134,331 235,469 (20,728) 666,955Fund balances - beginning 62,817 14,463 39,458 28,669 1,409,383 65,448 695,803 1,021,712 3,337,753 Fund balances - ending $ 14,463 124,017 $ (13,647) $ 28,669 $ 1,719,171 $ 199,779 $ 931,272 $ 1,000,984 $ 4,004,708 $ Excess (deficiency) of revenues over (under) expenditures 55 CITY OF FOWLER
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2022
Federal Agency or
Federal Grantor/Pass-through CFDA Pass-through Federal
Grantor/Program Title Number Number Expenditures
U.S. Department of Transportation
Passed through California Department of Transportation
Highway Planning and Construction 20.205 CML-5173(025) 1,433 $ Highway Planning and Construction 20.205 CML-5173(030) 1,050 Highway Planning and Construction 20.205 CML-5173(034) 2,640 Highway Planning and Construction 20.205 STPL-5173(033) 286,770 Highway Planning and Construction 20.205 STPL-5173(035) 629,681 Highway Planning and Construction 20.205 STPL-5173(036) 5,498 Highway Planning and Construction 20.205 STPL-5173(037) 14,499 Total U.S. Department of Transportation 941,571
U.S. Department of the Treasury
Passed through California Department of Finance
Coronavirus State and Local Fiscal Recovery Funds
California Arrearage Payment Program (CAPP) 21.027 N/A 141,949 American Rescue Plan Act 21.027 N/A 1,624,312
Total U.S. Department of the Treasury 1,766,261
U.S. Department of Agriculture
Community Facilities Loans and Grants Cluster:
Community Facilities Loans and Grants 10.766 N/A 30,401 Total U.S. Department of Agriculture 30,401
Total Federal Expenditures $ 2,738,233
56 CITY OF FOWLER
NOTES SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2022
Note 1 – Significant Accounting Policies
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of Fowler, California (the “City”). Federal awards received directly from federal agencies as well as federal awards passed through other nonfederal agencies, primarily the State of California, are included in the SEFA. The City’s reporting entity is defined in Note 1 to the City’s basic financial statements.
Note 2 – Basis of Accounting
The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 1 to the City’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used in the preparation of, the SEFA may differ from amounts presented in the basic financial statements.
Note 3 – Catalog of Federal Domestic Assistance (CFDA) Numbers The CFDA numbers included in the accompanying SEFA were determined based on program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.
Note 4 – Relationship to the Financial Statements
Expenditures of federal awards are reported in the City’s basic financial statements as expenditures/expenses in the General Fund, nonmajor special revenue funds, nonmajor capital project funds, and the enterprise funds.
Note 5 – Indirect Cost Rate
The City did not elect to use the 10% de minimus cost rate as covered in 2 CFR §200.414. 57 OTHER INDEPENDENT AUDITOR’S REPORTS
58 THIS PAGE IS LEFT BLANK INTENTIONALLY.
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, California
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 City of Fowler, California (the “City”), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated May 30, 2023.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 60 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
May 30, 2023
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE
To the City Council of the
City of Fowler
Fowler, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited City of Fowler, California (the “City”)’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2022. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.
In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2022.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program.
Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.
62 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of City’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. 63 The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
May 30, 2023
64 THIS PAGE IS LEFT BLANK INTENTIONALLY.
65 FINDINGS AND QUESTIONED COSTS
66 CITY OF FOWLER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2022
A. Summary of Auditor’s Results
Financial Statements
Type of auditor’s report issued: Unmodified
Internal control over financial reporting:
Material weaknesses identified? Yes No
Significant deficiency(ies) identified that
are not considered to be material
weaknesses? Yes None reported
Non-compliance material to financial
statements noted? Yes No
Federal Awards
Internal control over major programs:
Material weaknesses identified? Yes No
Significant deficiency(ies) identified that
are not considered to be material
weaknesses? Yes None reported
Type of auditor’s report issued on compliance for
major programs: Unmodified
Any audit findings disclosed that are required to
be reported in accordance with 2CFR section
200.516? Yes No
Identification of Major Programs
CFDA Number Name of Federal Program or Cluster
16.607 Coronavirus State and Local Fiscal Recovery
Funds
20.205 Highway Planning and Construction
Dollar threshold used to distinguish between
Type A and Type B programs: $750,000
Auditee qualified as low-risk auditee? Yes No
B. Findings – Financial Statements Audit
None noted.
C. Findings and Questioned Costs – Major Federal Award Programs Audit None noted.
67 CITY OF FOWLER
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30, 2022
Finding 2021-001: Internal Controls – Water Consumer Deposits (Significant Deficiency) - Implemented Finding 2021-002: Internal Controls – Water Consumer Overpayments and Accounts Receivable (Material Weakness) – Implemented
Finding 2021-003: Internal Controls – Closing Books (Material Weakness) – Implemented Finding 2021-004: Internal Controls – Cash (Material Weakness) – Implemented Finding 2021-005: Internal Controls – Expenditures and Credit Cards (Material Weakness) – Implemented Finding 2021-006: Internal Controls – Building Permit and Impact Fees (Material Weakness) – Implemented
CITY OF FOWLER
MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2022
CITY OF FOWLER
MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2022
TABLE OF CONTENTS
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Required Communications .................................................................................................................. 1 - 2 901 “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, 2022.
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 August 1, 2022. Professional standards require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2022.
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 May 30, 2023.
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.
May 30, 2023