Fowler City Council
June 4, 2024

CITY COUNCIL MEETING
TUESDAY, JUNE 04, 2024 at 6:00 PM
CITY COUNCIL CHAMBER – 128 SOUTH 5TH STREET, FOWLER, CA 93625 AGENDA
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https://us06web.zoom.us/j/85363686552?pwd=Xzih4TVriLOs0Ea9zLNR8rpYLGxiUg.La_RRyfK ZXXsjpdu
Telephone Number: (253) 215-8782
Meeting ID: 853 6368 6552
Passcode: 242190
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Any writing or document that is a public record and provided to a majority of the City Council regarding an open session item on the agenda will be made available for public inspection at City Hall, in the City Clerk's office, during normal business hours. In addition, such writings and documents may be posted on the City's website at https://fowlercity.org. 1 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. APPROVAL OF AGENDA

4. INVOCATION BY BRYAN MAYS

5. PLEDGE OF ALLEGIANCE

6. CEREMONIAL PRESENTATIONS
A. Public Works Week Proclamation

7. 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 3 minutes per person and no more than 15 minutes per topic.

8. 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.

A. RATIFY Pay Warrants for June 4, 2024
B. APPROVE Minutes of the May 7, 2024 City Council Special Meeting C. APPROVE Minutes of the May 7, 2024 City Council Meeting D. APPROVE a Memorandum of Understanding with the County of Fresno to authorize the Fresno County Department of Public Health to enforce the County’s Infectious Materials Ordinance within the City of Fowler
E. ADOPT Ordinance No. 2024-02 amending Sections 5-24.01, 5-24.02, and 5-24.03 of Chapter 24, of Title 5 of the Fowler Municipal Code regarding outdoor smoking and tobacco use.
2 F. Actions pertaining to the Fiscal Year 2024/25 (FY25) Budget:
i) APPROVE Resolution No. 2717, 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 2024/2025 Fiscal Year. ii) APPROVE Resolution No. 2718 to establish the appropriations limit for FY25. iii) APPROVE Position Authorization Resolution No. 2719. iv) APPROVE Resolution No. 2720 to update the Employee Benefits Handbook. v) APPROVE Resolution No. 2721 to adopt the Salary Schedule. vi) APPROVE Resolution No. PFA 2024-01, 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 2024/2025 Fiscal Year.

G. APPROVE Resolution No. 2722, Calling and Giving Notice of a General Municipal Election to be held in the City of Fowler on Tuesday, November 5, 2024 for the Election of Certain Officers; Requesting the Board of Supervisors of the County of Fresno to Consolidate and Canvass the Election; Authorizing the County Clerk/Registrar of Voters of Fresno County to Render Specific Services to the City of Fowler Relating to the Conduct of the General Municipal Election and Appropriating Funds to Pay for Said Services; and Establishing Regulations for Candidates Pertaining to Candidate Statements.

H. APPROVE Resolution No. 2723 Supporting the West Side Alternative Transportation Grant and Authorizing the City Manager to execute documents related to the Fresno Council of Governments 2025 Cycle 7 Regional Active Transportation Program Grant Application.

I. APPROVE Resolution No. 2724 authorizing submittal of a grant application to the United States Department of Transportation (DOT) for Active Transportation Infrastructure Investment Program (ATIIP) funds.

J. APPROVE RESOLUTION No. 2725, a resolution directing the City Engineer to initiate and prepare the Engineer’s Report for the City’s Landscaping and Storm Drainage Facilities Maintenance District No. 1 for fiscal year 2024-2025.

K. APPROVE a contract with Dawson-Mauldin, Inc. in the amount of $71,577 for the Merced Street Banner Pole Replacement Project and authorize the City Manager to execute the agreement.

L. APPROVE a First Amendment to the Professional Services Agreement with Dewberry Engineers, Inc. for the elevated water storage tank rehabilitation project. 3 M. APPROVE a Second Amendment to the Professional Services Agreement with Toole Design Group, LLC for the downtown streetscape conceptual plan and visual identity design services.

N. APPROVE Resolution No. 2726 for project list of SB 1 Local Streets and Road Maintenance and Rehabilitation Account funds for fiscal year 2024-25.

9. CONTESTED CONSENT CALENDAR
Items pulled from the Consent Calendar will be heard individually immediately after action is taken on the Consent Calendar.

10. GENERAL ADMINISTRATION
Public Works
A. PUBLIC HEARING on proposed water rate increases and accept written protests to proposed water rate increases.

B. CONSIDER and APPROVE Resolution No. 2727, a resolution of the City Council of the City of Fowler approving water rate increases and a schedule of adjustments effective on July 1, 2024.

11. STAFF COMMUNICATIONS
A. Update on Fowler Community Drop-Off Day
B. Update on Final Exterior Design of the David T. Cardenas Senior Center & Police Headquarters
C. Update on Tract 6381

12. COUNCILMEMBER REPORTS AND COMMENTS

13. CLOSED SESSION
Government Code Section 54956.9(d)(4)
Conference with legal counsel - Anticipated Litigation
Deciding whether to initiate litigation
Two potential cases
Government Code Section 54957.6
Conference with Labor Negotiators
Agency designated representative: City Manager
Unrepresented employees: Assistant City Manager, Finance Director, Public Works Director, City Clerk
4 Government Code Section 54957
Public Employee Appointment / Employment
Title: City Manager

14. RECONVENE INTO OPEN SESSION AND REPORT ACTION

15. ADJOURN
Next Ordinance No. 2024-03
Next Resolution No. 2728
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, May 31, 2024.

Angela Vasquez, CPMC
City Clerk
5 CHECK NUMBERS CHECK DATES AMOUNT

ACCOUNTS PAYABLE CHECKS
Regular checks 42852-42984 May 8 thru May 29 619,833.02 $ TOTAL ACCOUNTS PAYABLE CHECKS 619,833.02 $

PAYROLL COSTS
First May Bi-Monthly Payroll May 15, 2024 117,383.24 $
Second May Bi-Monthly Payroll May 31, 2024 113,130.43 $ TOTAL PAYROLL COSTS 230,513.67 $

TOTAL CASH DISBURSEMENTS 850,346.69 $
NOTE:

Check #42866 Void Check
Check #42890-42899 Void Checks - Printing Issue

CITY OF FOWLER

WARRANTS LIST
June 4, 2024
6 Section 8, Item A.

SUPERION PAGE NUMBER: 1
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42852 05/08/24 11689 A & C TIRE SERVICE 6200 5205 TIRES BACKHOE-PW 0.00 817.96 1001 42852 05/08/24 11689 A & C TIRE SERVICE 6200 5205 TIRE RPR TRACTOR-PW 0.00 25.00 1001 42852 05/08/24 11689 A & C TIRE SERVICE 6200 5205 CHIPPER TIRE RPR-PW 0.00 20.00 1001 42852 05/08/24 11689 A & C TIRE SERVICE 6200 5205 TIRE REPAIR-PW 0.00 20.00 TOTAL CHECK 0.00 882.96
1001 42853 05/08/24 10995 ADT SECURITY SERVIC 6700 5160 SEC SVS MAY-JULY24 0.00 177.27 1001 42854 05/08/24 10007 ALERT-O-LITE, INC 6200 5120 SUPPLIES-ST 0.00 76.58 1001 42857 05/08/24 10026 BCT CONSULTING 6170 5230 DESKTOPSVCS MAY24 0.00 3,220.00 1001 42857 05/08/24 10026 BCT CONSULTING 6170 5230 NETWORK SVCS MAY24 0.00 2,191.42 1001 42857 05/08/24 10026 BCT CONSULTING 6170 5230 VOIP MAY24 0.00 933.73 1001 42857 05/08/24 10026 BCT CONSULTING 6170 5230 ANNUAL FIREWALL-IT 0.00 899.95 TOTAL CHECK 0.00 7,245.10
1001 42858 05/08/24 15026 BOTTOM LINE GROUP 100 3103 BUSINESS LIC REFUND 0.00 60.00 1001 42858 05/08/24 15026 BOTTOM LINE GROUP 100 2057 BUSINESS LIC REFUND 0.00 4.00 TOTAL CHECK 0.00 64.00
1001 42860 05/08/24 11291 THE BUSINESS JOURNA 6150 5150 PHN ORD NO24-02 ADO 0.00 325.00 1001 42863 05/08/24 10064 COLONIAL LIFE INSUR 100 2042 EMP DED APR24 0.00 47.42 1001 42864 05/08/24 14993 DAVIS EQUIPMENT INC 6200 5205 FLEET MAINT-ST 0.00 489.54 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 2.69 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 2.69 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 4.64 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 5.39 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 6.47 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6130 5110 SUPPLIES-ST 0.00 12.97 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 6.79 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 6.80 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 7.56 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 8.80 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 9.73 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 10.35 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 10.38 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 10.81 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 11.45 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 11.88 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 11.88 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 3.02 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 12.98 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 13.52 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 14.90 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 15.29 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 15.31 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 16.82 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 17.31 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 18.39 7 Section 8, Item A.

SUPERION PAGE NUMBER: 2
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 20.55 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 21.18 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 21.62 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 21.62 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 28.13 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 30.29 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 30.29 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6130 5110 SUPPLIES-ST 0.00 34.61 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 35.69 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 51.49 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 175.68 TOTAL CHECK 0.00 739.97
1001 42868 05/08/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 2.88 1001 42868 05/08/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 7.13 1001 42868 05/08/24 14249 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-PARKS 0.00 8.20 1001 42868 05/08/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 18.39 1001 42868 05/08/24 14249 FOWLER ACE HARDWARE 6260 5120 SUPPLIES-PARKS 0.00 18.39 1001 42868 05/08/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 22.27 1001 42868 05/08/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 23.64 1001 42868 05/08/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 25.96 TOTAL CHECK 0.00 126.86
1001 42869 05/08/24 14998 GARTON TRACTOR 6200 5200 SUPPLIES-ST 0.00 223.71 1001 42870 05/08/24 10145 HINDERLITER, DELLAM 6030 5220 SVCS OCT-DEC23 0.00 7,930.00 1001 42871 05/08/24 14749 HOFFMAN SECURITY 6170 5160 SECURITY SVCS APR24 0.00 48.00 1001 42871 05/08/24 14749 HOFFMAN SECURITY 6020 5220 SVCS CCTV MAY24 0.00 97.00 1001 42871 05/08/24 14749 HOFFMAN SECURITY 6020 5220 SVCS ACCESS MAY24 0.00 425.00 1001 42871 05/08/24 14749 HOFFMAN SECURITY 6080 5715 COMM SYSTEM-PD 0.00 2,295.00 1001 42871 05/08/24 14749 HOFFMAN SECURITY 6080 5715 CCTV EQUIPMENT-PD 0.00 2,295.00 1001 42871 05/08/24 14749 HOFFMAN SECURITY 6080 5715 INSTALL COMM-PD 0.00 19,595.00 TOTAL CHECK 0.00 24,755.00
1001 42873 05/08/24 14575 JPRC PLUMBING INC 6020 5185 PLUMBING-CITY HALL 0.00 740.00 1001 42874 05/08/24 14111 KIMBALL MIDWEST 6260 5200 SUPPLIES PARKS 0.00 399.83 1001 42876 05/08/24 10215 NELSON HARDWARE & G 6200 5195 SUPPLIES-ST 0.00 4.10 1001 42876 05/08/24 10215 NELSON HARDWARE & G 6200 5195 SUPPLIES-ST 0.00 79.07 TOTAL CHECK 0.00 83.17
1001 42879 05/08/24 13095 PBM SUPPLY & MFG 6200 5195 SUPPLIES-PARKS 0.00 183.94 1001 42880 05/08/24 10993 POLICE REGIONAL TRA 6120 5300 PERISHABLE SKILL-HA 0.00 593.00 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 PLN TM 6409 0.00 37.00 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 PLN EDA GRANT 0.00 41.60 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 PLN CUP 23-15 0.00 61.60 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 23-24 0.00 62.30 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 ENG SPR 23-32 0.00 72.50 8 Section 8, Item A.

SUPERION PAGE NUMBER: 3
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 ENG SPR 21-03 0.00 295.00 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SUSTAINABLE GRA 0.00 442.80 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5510 ENG PROP 68 PM 0.00 821.00 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 23-24 0.00 962.20 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5510 ENG FM MARSHALL II 0.00 1,360.90 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5510 ON CALL ENG JAN24 0.00 18,926.20 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 ON CALL PLN FEB24 0.00 22,064.14 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5220 ON CALL PLN JAN24 0.00 23,671.26 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 6150 5510 ON CALL ENG FEB24 0.00 28,805.90 TOTAL CHECK 0.00 97,624.40
1001 42882 05/08/24 10249 QUILL 6020 5100 SUPPLIES-ADMIN 0.00 24.60 1001 42882 05/08/24 10249 QUILL 6010 5110 SUPPLIES-COUNCIL 0.00 37.05 TOTAL CHECK 0.00 61.65
1001 42883 05/08/24 11179 R G EQUIPMENT 6260 5200 SUPPLIES-PARKS 0.00 4.02 1001 42883 05/08/24 11179 R G EQUIPMENT 6260 5200 SUPPLIES-PARKS 0.00 41.51 1001 42883 05/08/24 11179 R G EQUIPMENT 6260 5200 SUPPLIES-PARKS 0.00 77.13 1001 42883 05/08/24 11179 R G EQUIPMENT 6120 5205 OIL CHANGE #40-PD 0.00 101.04 1001 42883 05/08/24 11179 R G EQUIPMENT 6260 5200 SUPPLIES-PARKS 0.00 169.71 TOTAL CHECK 0.00 393.41
1001 42884 05/08/24 13075 RAPID AUTOBODY AND 6120 5205 WINDSHIELD #80-PD 0.00 598.66 1001 42885 05/08/24 10518 SIGNMAX! 6200 5195 SUPPLIES-ST 0.00 3,185.16 1001 42886 05/08/24 12443 SIMPLOT GROWER SOLU 6260 5203 SUPPLIES-PARKS 0.00 652.99 1001 42887 05/08/24 13543 UNIFIRST CORPORATIO 6200 5185 UNIFORMS-ST 0.00 90.05 1001 42889 05/13/24 14894 JIM MANNING DODGE, 6200 5720 DODGE RAM 1500-PW 0.00 31,988.18 1001 42900 05/15/24 14519 AMAZON CAPITAL SERV 6020 5110 SUPPLIES-ADMIN 0.00 17.03 1001 42900 05/15/24 14519 AMAZON CAPITAL SERV 6010 5110 SUPPLIES DW FLAG PO 0.00 19.60 1001 42900 05/15/24 14519 AMAZON CAPITAL SERV 6080 5110 SUPPLIES WM CLEANUP 0.00 56.01 TOTAL CHECK 0.00 92.64
1001 42901 05/15/24 11084 BARCO PRODUCTS 6260 5203 SUPPLIES-PARKS 0.00 183.74 1001 42902 05/15/24 10026 BCT CONSULTING 6170 5230 FIELD INSTALL LAB-I 0.00 495.00 1001 42904 05/15/24 10025 BUFORD OIL COMPANY 6120 5210 CFN GAS-PD 0.00 85.67 1001 42905 05/15/24 12654 COMCAST 6400 5110 CABLE 4/25-5/24 0.00 159.68 1001 42905 05/15/24 12654 COMCAST 6400 5110 CABLE 4/25-5/24 0.00 169.49 TOTAL CHECK 0.00 329.17
1001 42906 05/15/24 14905 CREEK MANUFACTURING 6025 5110 EMPLOYEE RECOGNITIO 0.00 295.77 1001 42907 05/15/24 14188 DATA TICKET 6120 5230 BANKING FEB24-PD 0.00 255.00 1001 42907 05/15/24 14188 DATA TICKET 6120 5230 BANKING MAR24-PD 0.00 350.00 1001 42907 05/15/24 14188 DATA TICKET 6120 5230 MANUAL 2 PART-PD 0.00 1,475.33 9 Section 8, Item A.

SUPERION PAGE NUMBER: 4
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT TOTAL CHECK 0.00 2,080.33
1001 42908 05/15/24 14659 FIRE SAFETY SOLUTIO 6130 5220 INSP & PLAN CHECK 0.00 1,920.00 1001 42909 05/15/24 14252 FOWLER ACE HARDWARE 6700 5121 SUPP-SNR CTR 0.00 0.26 1001 42909 05/15/24 14252 FOWLER ACE HARDWARE 6700 5121 SUPPLIES-SNR CTR 0.00 12.97 TOTAL CHECK 0.00 13.23
1001 42911 05/15/24 10145 HINDERLITER, DELLAM 6150 5220 ECON DEV SVC QTR1-2 0.00 3,400.00 1001 42912 05/15/24 14749 HOFFMAN SECURITY 6700 5160 SECURITY SVC MAY24 0.00 275.00 1001 42914 05/15/24 14884 MOLINA, REBECCA 6025 5260 TRAVEL ADVANCE-MOLI 0.00 629.19 1001 42915 05/15/24 14843 O'REILLY AUTO PARTS 6200 5205 SUPPLIES FLEET-PW 0.00 86.74 1001 42915 05/15/24 14843 O'REILLY AUTO PARTS 6200 5120 SHOP TOOLS-PARKS 0.00 191.97 TOTAL CHECK 0.00 278.71
1001 42916 05/15/24 11071 PAPE MACHINERY ACCT 6200 5195 SUPPLIES-ST 0.00 63.41 1001 42917 05/15/24 13095 PBM SUPPLY & MFG 6200 5195 SUPPLIES-ST 0.00 19.06 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6260 5710 ENG PROP 68 PM 0.00 89.50 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5220 SPR 22-32 0.00 125.20 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5220 SPR 24-01 0.00 159.80 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5510 ENG BP24-0091 0.00 171.00 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5510 ENG CLAYTON 0.00 210.20 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5220 SPR 23-40 0.00 220.40 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5220 TM 22-0047 0.00 361.80 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 23-32 0.00 827.10 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5510 ENG FM TRACT 6405 0.00 1,106.28 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 23-24 0.00 1,740.69 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5510 ENG BP24-49 0.00 1,742.90 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5220 ON CALL PLAN MAR24 0.00 12,514.54 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5510 ON CALL ENG MAR24 0.00 28,640.92 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 6150 5510 ENG CON MARSHALL II 0.00 5,373.77 TOTAL CHECK 0.00 53,284.10
1001 42919 05/15/24 14479 RG POWER 6260 5200 SUPPLIES-PARKS 0.00 3.01 1001 42919 05/15/24 14479 RG POWER 6260 5200 SUPPLIES-PARKS 0.00 12.31 1001 42919 05/15/24 14479 RG POWER 6260 5200 SUPPLIES-PARKS 0.00 41.51 1001 42919 05/15/24 14479 RG POWER 6260 5200 SUPPLIES-PARKS 0.00 76.60 1001 42919 05/15/24 14479 RG POWER 6260 5200 SUPPLIES-PARKS 0.00 77.13 TOTAL CHECK 0.00 210.56
1001 42920 05/15/24 12918 SELMA AUTO MALL 6120 5205 OIL CHANGE #40 0.00 101.04 1001 42921 05/15/24 10518 SIGNMAX! 6200 5195 SUPPLIES-ST 0.00 767.12 1001 42922 05/15/24 13355 SITE ONE LANDSCAPE 6200 5195 SUPPLIES-ST 0.00 249.86 1001 42922 05/15/24 13355 SITE ONE LANDSCAPE 6200 5195 SUPPLIES-ST 0.00 571.89 TOTAL CHECK 0.00 821.75
10 Section 8, Item A.

SUPERION PAGE NUMBER: 5
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42923 05/15/24 14358 SPARKLETTS 6020 5121 WATER SVC MAY24 0.00 198.11 1001 42923 05/15/24 14358 SPARKLETTS 6120 5121 WATER SVC MAY24 0.00 198.11 TOTAL CHECK 0.00 396.22
1001 42924 05/15/24 13543 UNIFIRST CORPORATIO 6120 5185 MATS/MOPS-PD 0.00 7.54 1001 42924 05/15/24 13543 UNIFIRST CORPORATIO 6700 5185 JANITORIAL-SNR CTR 0.00 64.13 1001 42924 05/15/24 13543 UNIFIRST CORPORATIO 6700 5185 JANITORIAL-SNR CTR 0.00 64.13 1001 42924 05/15/24 13543 UNIFIRST CORPORATIO 6200 5185 UNIFORMS-ST 0.00 65.62 1001 42924 05/15/24 13543 UNIFIRST CORPORATIO 6700 5185 JANITORIAL-SNR CTR 0.00 71.99 1001 42924 05/15/24 13543 UNIFIRST CORPORATIO 6020 5185 MATS/MOPS-ADMIN 0.00 80.21 TOTAL CHECK 0.00 353.62
1001 42925 05/15/24 10725 VERIZON WIRELESS 6170 5160 CELL PHONE DEC MAR- 0.00 177.38 1001 42927 05/22/24 15013 ADVANCED PEST WIPEO 6020 5185 PEST CNTRL 5/16/24 0.00 90.00 1001 42927 05/22/24 15013 ADVANCED PEST WIPEO 6130 5185 PEST CNTRL 5/16/24 0.00 95.00 1001 42927 05/22/24 15013 ADVANCED PEST WIPEO 6700 5185 PEST CNTRL 5/16/24 0.00 95.00 TOTAL CHECK 0.00 280.00
1001 42928 05/22/24 14725 ANDY'S SPORTS & DES 6400 5110 PANCAKENPETS SIGNS 0.00 610.53 1001 42929 05/22/24 12285 ATT 6170 5160 AT&T INTER 5/5/24 0.00 1,670.27 1001 42931 05/22/24 12654 COMCAST 6170 5160 ETHERNET SVC MAY24 0.00 1,445.11 1001 42932 05/22/24 10084 DEPARTMENT OF JUSTI 6120 5220 BLOOD TEST-PD 0.00 70.00 1001 42933 05/22/24 10104 FPOA 100 2045 EMP DED 5/15/24 0.00 250.00 1001 42934 05/22/24 13127 HEALTHWISE SERVICES 6120 5182 38GAL SHARPS-PD 0.00 159.31 1001 42935 05/22/24 10145 HINDERLITER, DELLAM 6030 5220 CONT SVC APR-JUN24 0.00 975.00 1001 42935 05/22/24 10145 HINDERLITER, DELLAM 6030 5220 SALES TAX APR-JUN24 0.00 10,419.30 TOTAL CHECK 0.00 11,394.30
1001 42937 05/22/24 14111 KIMBALL MIDWEST 6260 5200 SUPPLIES-PARKS 0.00 223.12 1001 42939 05/22/24 10350 LK DESIGN 6020 5220 WEBSITE JAN-MAR24 0.00 500.00 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 67.50 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 67.50 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 135.00 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 157.50 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 292.50 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 325.00 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 495.00 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 814.30 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 1,102.50 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 1,372.50 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 1,906.75 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 2,998.25 11 Section 8, Item A.

SUPERION PAGE NUMBER: 6
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42940 05/22/24 10194 LOZANO SMITH 6060 5620 LEGAL SVC MAR24 0.00 3,923.50 TOTAL CHECK 0.00 13,657.80
1001 42941 05/22/24 10215 NELSON HARDWARE & G 6260 5195 SUPP-DW PARK 0.00 3.45 1001 42941 05/22/24 10215 NELSON HARDWARE & G 6260 5195 SUPP-DW PARK 0.00 31.45 1001 42941 05/22/24 10215 NELSON HARDWARE & G 6260 5195 SUPP-DW PARK 0.00 81.54 TOTAL CHECK 0.00 116.44
1001 42942 05/22/24 14843 O'REILLY AUTO PARTS 6200 5205 SUPP FLEET RAM-PW 0.00 62.89 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 5TH/FRESNO 5/10/24 0.00 8.37 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 1291 W SOUTH 5/10/2 0.00 9.86 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 MERCED/6TH 5/10/24 0.00 9.86 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 MERCED/7TH 5/10/24 0.00 9.86 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 5TH/FRESNO 5/10/24 0.00 15.24 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 WALTER/FRES 5/15/24 0.00 16.18 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 7TH/TULARE 5/10/24 0.00 24.64 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6080 5170 MAIN/5TH 5/10/24 0.00 26.28 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6080 5170 128 S 5TH 5/10/24 0.00 31.56 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 420 E MERCED 5/10/2 0.00 45.39 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6080 5170 128 S 5TH 5/10/24 0.00 48.57 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6700 5170 420 E MERCED 5/10/2 0.00 57.49 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 TRACT 5834 5/15/24 0.00 68.08 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6260 5170 9TH/MERCED 5/10/24 0.00 91.52 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 2831 E MANN 5/10/24 0.00 102.68 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 212 E MERCED 5/10/2 0.00 112.40 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 GLDNST B 5/10/24 0.00 122.00 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 4218 GLDNSTAT 5/10/ 0.00 139.81 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 TRACT 5212 5/15/24 0.00 143.16 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 ADAMS/TEMP 5/15/24 0.00 224.33 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 SOUTH&SUNNY 5/15/24 0.00 235.21 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6260 5170 500 E MERCED 5/10/2 0.00 282.58 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 5TH/FRESNO 5/10/24 0.00 817.44 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6700 5170 420 E MERCED 5/10/2 0.00 832.41 1001 42943 05/22/24 10237 P G & E - SACRAMENT 6200 5170 127 S.6TH 5/10/24 0.00 941.28 TOTAL CHECK 0.00 4,416.20
1001 42944 05/22/24 14433 PRICE PAIGE & COMPA 6020 5220 PROF SVC 23-24 0.00 281.00 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5510 LLA 23-29 0.00 53.50 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5510 ENG 127 S.6TH 0.00 53.50 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SUSTAIN GRANT 0.00 134.20 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5510 LLA 23-44 0.00 226.00 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5510 ENG CLAYTON SUB 0.00 226.00 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5220 SAFE STREET GRANT 0.00 343.20 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5510 ENG TRACT 6274 0.00 1,459.30 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6200 5510 ENCROACHMENT PERMIT 0.00 3,406.70 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5510 ENG FM M2 0.00 4,228.75 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5510 ENG CON M2 0.00 6,808.19 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6260 5710 DW HP IMPROVEMENT 0.00 7,862.51 1001 42945 05/22/24 13655 PROVOST & PRITCHARD 6150 5220 ZONING CODE 0.00 13,125.00 TOTAL CHECK 0.00 37,926.85
12 Section 8, Item A.

SUPERION PAGE NUMBER: 7
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42946 05/22/24 12443 SIMPLOT GROWER SOLU 6260 5203 SUPPLIES-PARKS 0.00 500.74 1001 42947 05/22/24 15030 STREICHERS 6120 5715 BREACHING TOOL-PD 0.00 770.00 1001 42948 05/22/24 10763 SUNBELT RENTALS 6200 5182 EQUIP RENTAL5/3-5/1 0.00 411.45 1001 42948 05/22/24 10763 SUNBELT RENTALS 6200 5182 EQUIP RENTAL5/10/24 0.00 915.03 TOTAL CHECK 0.00 1,326.48
1001 42950 05/22/24 13543 UNIFIRST CORPORATIO 6700 5185 JANITORIAL-SNR CTR 0.00 71.99 1001 42950 05/22/24 13543 UNIFIRST CORPORATIO 6200 5185 UNIFORMS-ST 0.00 81.05 TOTAL CHECK 0.00 153.04
1001 42957 05/29/24 10995 ADT SECURITY SERVIC 6700 5160 SEC SYS MAY24 0.00 177.27 1001 42958 05/29/24 14944 ALFRED VASQUEZ 100 3706 SHIRT REFUND-VASQUE 0.00 20.70 1001 42959 05/29/24 14519 AMAZON CAPITAL SERV 6260 5202 EQUIPMENT WTR-PW 0.00 386.93 1001 42963 05/29/24 14749 HOFFMAN SECURITY 6020 5220 MONTHLY SVC MAY24 0.00 24.16 1001 42963 05/29/24 14749 HOFFMAN SECURITY 6020 5220 DOORBELL ADDENDUM-P 0.00 2,995.00 TOTAL CHECK 0.00 3,019.16
1001 42964 05/29/24 10779 NAPA AUTO PARTS 6200 5205 PARTS-PW 0.00 -32.76 1001 42964 05/29/24 10779 NAPA AUTO PARTS 6200 5205 PARTS-PW 0.00 10.50 1001 42964 05/29/24 10779 NAPA AUTO PARTS 6200 5205 PARTS-PW 0.00 65.85 TOTAL CHECK 0.00 43.59
1001 42966 05/29/24 10215 NELSON HARDWARE & G 6200 5195 SUPPLIES-ST 0.00 30.74 1001 42967 05/29/24 15023 NICK HARO 6120 5300 INST/ARMORER-HARO 0.00 626.11 1001 42968 05/29/24 14843 O'REILLY AUTO PARTS 6200 5205 SUPPLIES-PW 0.00 108.46 1001 42968 05/29/24 14843 O'REILLY AUTO PARTS 6200 5205 SUPPLIES-PW 0.00 146.40 TOTAL CHECK 0.00 254.86
1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 SUMNER&MOGNOLA 5/15 0.00 6.73 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 429 E MERCED 5/23/2 0.00 7.14 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS1-F HWY LT 5/15/2 0.00 11.50 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS1-E HWY LT 5/15/2 0.00 13.13 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 SUMNER/HW99 5/15/24 0.00 13.49 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 TSFR 3LTS 5/15/24 0.00 14.44 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 8TH/VINE 5/15/24 0.00 17.71 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS1-A HWY LT 5/15/2 0.00 21.13 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 ADAMS/DEEAN 5/15/24 0.00 22.12 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 TR5090 5/15/24 0.00 32.37 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 TR5041 5/15/24 0.00 122.95 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 T5088 5/15/24 0.00 152.81 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 GLDST/VLVY DR 5/15/ 0.00 222.89 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 CLAYTON/ARMST 5/15/ 0.00 280.58 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS1-C HWY 5/15/24 0.00 346.85 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS1-F HWY LT 5/15/2 0.00 420.41 13 Section 8, Item A.

SUPERION PAGE NUMBER: 8
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 630 W FRESNO 5/22/2 0.00 456.43 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS1-A 5/15/24 0.00 821.39 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS2-A HWY LT 5/15/2 0.00 1,066.19 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LSI-E HWY LT 5/15/2 0.00 1,134.56 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS2-A HWY LT 5/15/2 0.00 1,647.69 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS2-A HWY LT 5/15/2 0.00 47.17 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 TEMP/PARL 5/15/24 0.00 47.17 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS1-F HWY LT 5/15/2 0.00 49.77 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 LS2-A HWY LT 5/15/2 0.00 70.03 1001 42969 05/29/24 10237 P G & E - SACRAMENT 6200 5170 3079 MANN 5/21/24 0.00 101.21 TOTAL CHECK 0.00 7,147.86
1001 42970 05/29/24 14102 PICK EM UP TRUCK ST 6200 5205 SUPP RAM 1500-PW 0.00 162.51 1001 42971 05/29/24 14433 PRICE PAIGE & COMPA 6020 5220 PROF SVC 23-24 0.00 5,217.00 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 21-03 0.00 81.00 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 22-54 0.00 170.25 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 22-21 0.00 264.50 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 23-32 0.00 301.00 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 22-54 0.00 323.00 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 23-24 0.00 533.50 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 21-03 0.00 652.25 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 23-24 0.00 900.00 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6200 5510 ENCROACHMENT PERMIT 0.00 1,182.30 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 21-03 0.00 1,578.25 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 6200 5510 ENCROACHMENT PERMIT 0.00 1,825.60 TOTAL CHECK 0.00 7,811.65
1001 42973 05/29/24 13354 QUINN CAT 6200 5720 KEYS-PW 0.00 41.81 1001 42974 05/29/24 11179 R G EQUIPMENT 6260 5200 SUPPLIES-PARKS 0.00 103.97 1001 42974 05/29/24 11179 R G EQUIPMENT 6260 5200 SUPPLIES-PARKS 0.00 265.33 TOTAL CHECK 0.00 369.30
1001 42975 05/29/24 15004 RODENT PATROL AG SE 6260 5203 PEST CONTROL-DW PAR 0.00 420.00 1001 42975 05/29/24 15004 RODENT PATROL AG SE 6260 5203 PEST CONTROL-DW PAR 0.00 980.00 TOTAL CHECK 0.00 1,400.00
1001 42976 05/29/24 15034 SEQUOIA EQUIPMENT C 6200 5205 EXCAVATOR TUNE UP-P 0.00 709.19 1001 42977 05/29/24 10518 SIGNMAX! 6200 5195 SUPPLIES-ST 0.00 22.75 1001 42977 05/29/24 10518 SIGNMAX! 6200 5195 SUPPLIES-ST 0.00 39.55 TOTAL CHECK 0.00 62.30
1001 42978 05/29/24 14145 SUPERION, LLC. 6030 5230 MAINT FEE 8/1-7/31 0.00 1,182.30 1001 42979 05/29/24 13543 UNIFIRST CORPORATIO 6120 5185 MATS MOPS-PD 0.00 7.54 1001 42979 05/29/24 13543 UNIFIRST CORPORATIO 6020 5185 MATS MOPS-ADMIN 0.00 57.71 1001 42979 05/29/24 13543 UNIFIRST CORPORATIO 6200 5185 UNIFORMS-ST 0.00 58.49 1001 42979 05/29/24 13543 UNIFIRST CORPORATIO 6700 5185 JANITORIAL-SNR CTR 0.00 64.13 TOTAL CHECK 0.00 187.87
14 Section 8, Item A.

SUPERION PAGE NUMBER: 9
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 100 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42980 05/29/24 10725 VERIZON WIRELESS 6170 5160 PHONES APR20-MAY19 0.00 97.34 1001 42980 05/29/24 10725 VERIZON WIRELESS 6170 5160 CELL PHONE APR20-MA 0.00 284.49 TOTAL CHECK 0.00 381.83
1001 42982 05/29/24 14259 VISUAL EDGE IT INC 6170 5180 COPIER SVC 5/23-6/2 0.00 696.67 TOTAL CASH ACCOUNT 0.00 351,694.29
TOTAL FUND 0.00 351,694.29
15 Section 8, Item A.

SUPERION PAGE NUMBER: 10
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 201 - DISTRICT SALES TAX

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42951 05/22/24 11065 DOOLEY ENTERPRISES 2010 5715 AMMO-PD 0.00 3,583.77 TOTAL CASH ACCOUNT 0.00 3,583.77
TOTAL FUND 0.00 3,583.77
16 Section 8, Item A.

SUPERION PAGE NUMBER: 11
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 212 - ARPA FUNDING

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42952 05/22/24 13655 PROVOST & PRITCHARD 2120 5710 WATER TOWER REHAB 0.00 118.50 1001 42984 05/29/24 14787 TOOLE DESIGN GROUP 2120 5710 VISUAL IDENTITY-PLN 0.00 860.00 TOTAL CASH ACCOUNT 0.00 978.50
TOTAL FUND 0.00 978.50
17 Section 8, Item A.

SUPERION PAGE NUMBER: 12
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 225 - LTF - ARTICLE 8

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42861 05/08/24 14131 SWEEPING CORP OF AM 2250 5220 STREET SWEEP APR24 0.00 3,500.00 1001 42878 05/08/24 10237 P G & E - SACRAMENT 2250 5170 1100 N. MANN 4/28/2 0.00 14.78 1001 42878 05/08/24 10237 P G & E - SACRAMENT 2250 5170 MERCED/8TH 4/29/24 0.00 34.39 1001 42878 05/08/24 10237 P G & E - SACRAMENT 2250 5170 GLDST/MAN SIG 4/28/ 0.00 123.60 1001 42878 05/08/24 10237 P G & E - SACRAMENT 2250 5170 ADAMS&GLDNST 4/30/2 0.00 134.95 1001 42878 05/08/24 10237 P G & E - SACRAMENT 2250 5170 700 MERCED #A 4/29/ 0.00 1,324.12 TOTAL CHECK 0.00 1,631.84
1001 42881 05/08/24 13655 PROVOST & PRITCHARD 2250 5710 4TH & 5TH OVERLAY 0.00 2,686.70 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 2250 5710 4TH & 5TH OVERLAY 0.00 4,601.00 TOTAL CHECK 0.00 7,287.70
1001 42945 05/22/24 13655 PROVOST & PRITCHARD 2250 5710 4TH&5TH OVERLAY 0.00 3,111.10 TOTAL CASH ACCOUNT 0.00 15,530.64
TOTAL FUND 0.00 15,530.64
18 Section 8, Item A.

SUPERION PAGE NUMBER: 13
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 240 - CMAQ GRANT

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42953 05/22/24 13618 TODD COMPANIES 2400 5510 FOWLER AVE SIDEWALK 0.00 5,566.35 TOTAL CASH ACCOUNT 0.00 5,566.35
TOTAL FUND 0.00 5,566.35
19 Section 8, Item A.

SUPERION PAGE NUMBER: 14
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 250 - CDBG

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 2500 5220 WATER SYSTEM OPS 0.00 742.00 TOTAL CASH ACCOUNT 0.00 742.00
TOTAL FUND 0.00 742.00
20 Section 8, Item A.

SUPERION PAGE NUMBER: 15
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 255 - STATE GRANT AB178

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42926 05/16/24 14634 DEWBERRY ARCHITECT 2550 5710 DESIGN-SNR CTR/PD 0.00 98,912.66 1001 42954 05/22/24 13655 PROVOST & PRITCHARD 2550 5710 DEMO PLAN-PD/SN CTR 0.00 1,589.20 1001 42955 05/22/24 15029 VANIR CONSTRUCTION 2550 5710 PROF SVCS APR24 0.00 10,136.61 TOTAL CASH ACCOUNT 0.00 110,638.47
TOTAL FUND 0.00 110,638.47
21 Section 8, Item A.

SUPERION PAGE NUMBER: 16
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 256 - DWR STATE GRANT

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 2560 5710 WATER SYSTEM OPS 0.00 81.00 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 2560 5710 WELL #9 GRANT 0.00 10,124.20 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 2560 5710 WELL #9 GRANT PM 0.00 110.00 TOTAL CHECK 0.00 10,234.20
1001 42945 05/22/24 13655 PROVOST & PRITCHARD 2560 5710 WELL #9 GRANT 0.00 8,509.85 1001 42972 05/29/24 13655 PROVOST & PRITCHARD 2560 5710 WELL #9 GRANT 0.00 5,747.70 TOTAL CASH ACCOUNT 0.00 24,572.75
TOTAL FUND 0.00 24,572.75
22 Section 8, Item A.

SUPERION PAGE NUMBER: 17
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 500 - WATER

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42855 05/08/24 14519 AMAZON CAPITAL SERV 5000 5202 SUPPLIES-WTR 0.00 287.67 1001 42856 05/08/24 13635 BARNES WELDING SUPP 5000 5200 SUPPLIES-WTR 0.00 27.28 1001 42859 05/08/24 10024 BSK ASSOCIATES 5000 5310 WATER TESTING 0.00 280.00 1001 42865 05/08/24 15025 ELIZABETH MONDRAGON 500 2050 UB REFUND 0.00 100.00 1001 42867 05/08/24 14245 FOWLER ACE HARDWARE 5000 5121 SUPPLIES-ST 0.00 6.48 1001 42872 05/08/24 14238 INFOSEND, INC 5000 5621 UB BILLING 5/1/24 0.00 1,225.17 1001 42875 05/08/24 15024 LETICIA AVILA 500 2050 UB REFUND 0.00 82.22 1001 42877 05/08/24 15027 OSCAR MORALES 500 2050 UB REFUND 0.00 43.71 1001 42878 05/08/24 10237 P G & E - SACRAMENT 5000 5170 WELL SITE 8 4/30/24 0.00 1,391.24 1001 42878 05/08/24 10237 P G & E - SACRAMENT 5000 5170 WELL SITE 7 4/30/24 0.00 12,422.53 TOTAL CHECK 0.00 13,813.77
1001 42882 05/08/24 10249 QUILL 5000 5100 SUPPLIES-WTR 0.00 37.05 1001 42887 05/08/24 13543 UNIFIRST CORPORATIO 5000 5185 UNIFORMS-WTR 0.00 90.05 1001 42888 05/08/24 10333 UNITED PARCEL SERVI 5000 5175 BILING WTR POSTAGE 0.00 26.20 1001 42889 05/13/24 14894 JIM MANNING DODGE, 5000 5720 DODGE RAM 1500-PW 0.00 15,000.00 1001 42903 05/15/24 10024 BSK ASSOCIATES 5000 5310 WATER TESTING 0.00 176.50 1001 42910 05/15/24 10759 GLASCO GENERAL ENGI 5000 5200 SERVICE-WTR 0.00 4,020.00 1001 42910 05/15/24 10759 GLASCO GENERAL ENGI 5000 5200 SERVICE-WTR 0.00 4,800.00 TOTAL CHECK 0.00 8,820.00
1001 42913 05/15/24 14919 LIBERTY CHEMICAL EQ 5000 5202 SUPPLIES-WTR 0.00 1,327.18 1001 42924 05/15/24 13543 UNIFIRST CORPORATIO 5000 5185 UNIFORMS-WTR 0.00 80.81 1001 42930 05/22/24 10024 BSK ASSOCIATES 5000 5310 WATER TESTING 0.00 199.00 1001 42930 05/22/24 10024 BSK ASSOCIATES 5000 5310 WATER TESTING 0.00 280.00 TOTAL CHECK 0.00 479.00
1001 42936 05/22/24 14238 INFOSEND, INC 5000 5621 MONTH MAINT APR24 0.00 67.83 1001 42936 05/22/24 14238 INFOSEND, INC 5000 5621 MONTH MAINT APR24 0.00 499.00 TOTAL CHECK 0.00 566.83
1001 42938 05/22/24 14919 LIBERTY CHEMICAL EQ 5000 5715 EQUIP LEVEL METER 0.00 2,184.19 1001 42942 05/22/24 14843 O'REILLY AUTO PARTS 5000 5205 SUPP FLEET-PW 0.00 355.74 1001 42943 05/22/24 10237 P G & E - SACRAMENT 5000 5170 TEMP/GOLDN 5/10/24 0.00 478.66 1001 42943 05/22/24 10237 P G & E - SACRAMENT 5000 5170 95 E ADAMS 5/10/24 0.00 589.14 23 Section 8, Item A.

SUPERION PAGE NUMBER: 18
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 500 - WATER

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42943 05/22/24 10237 P G & E - SACRAMENT 5000 5170 325 S.5TH 5/8/24 0.00 205.25 1001 42943 05/22/24 10237 P G & E - SACRAMENT 5000 5170 ADAMS/5TH 5/10/24 0.00 47.40 1001 42943 05/22/24 10237 P G & E - SACRAMENT 5000 5170 SESWNW2315215/10/24 0.00 6,773.13 TOTAL CHECK 0.00 8,093.58
1001 42949 05/22/24 14065 THE WATER CONNECTIO 5000 5220 PROF SVC WTR 5/10/2 0.00 8,300.00 1001 42950 05/22/24 13543 UNIFIRST CORPORATIO 5000 5185 UNIFORMS-WTR 0.00 81.05 1001 42960 05/29/24 14429 CORE & MAIN 5000 5202 SUPPLIES-ST 0.00 671.57 1001 42961 05/29/24 13275 FERGUSON WATERWORKS 5000 5200 GATEWAY REPAIR-PW 0.00 2,070.53 1001 42961 05/29/24 13275 FERGUSON WATERWORKS 5000 5200 GATEWAY REPAIR-PW 0.00 12,204.24 TOTAL CHECK 0.00 14,274.77
1001 42962 05/29/24 15032 FRANK GALLEGOS 500 2050 UB REFUND 0.00 88.22 1001 42965 05/29/24 15035 NATIONAL PLANT SERV 500 2050 HYDRANT REFUND 0.00 1,975.76 1001 42969 05/29/24 10237 P G & E - SACRAMENT 5000 5170 679 KAND 5/22/24 0.00 38.48 1001 42969 05/29/24 10237 P G & E - SACRAMENT 5000 5170 LANDSCAPE 5/22/24 0.00 106.76 TOTAL CHECK 0.00 145.24
1001 42978 05/29/24 14145 SUPERION, LLC. 5000 5230 MAINT FEE 8/1-7/31 0.00 1,182.30 1001 42979 05/29/24 13543 UNIFIRST CORPORATIO 5000 5185 UNIFORMS-WTR 0.00 58.49 1001 42981 05/29/24 15033 VIRGINIA HERNANDEZ 500 2050 UB REFUND 0.00 13.08 1001 42983 05/29/24 13999 WONDERWARE 5000 5220 VR SERVICES SCADA 0.00 4,800.00 TOTAL CASH ACCOUNT 0.00 84,693.91
TOTAL FUND 0.00 84,693.91
24 Section 8, Item A.

SUPERION PAGE NUMBER: 19
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 503 - TCP FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42956 05/22/24 13655 PROVOST & PRITCHARD 5030 5710 TCP WELL 7 0.00 8,489.60 TOTAL CASH ACCOUNT 0.00 8,489.60
TOTAL FUND 0.00 8,489.60
25 Section 8, Item A.

SUPERION PAGE NUMBER: 20
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 740 - AB1600-TRF MTGTN & IMPACT

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42881 05/08/24 13655 PROVOST & PRITCHARD 740 5510 ENG SOUTH PED CROSS 0.00 232.30 1001 42918 05/15/24 13655 PROVOST & PRITCHARD 740 5510 ENG SOUTH PED CROSS 0.00 1,953.70 TOTAL CASH ACCOUNT 0.00 2,186.00
TOTAL FUND 0.00 2,186.00
26 Section 8, Item A.

SUPERION PAGE NUMBER: 21
DATE: 05/30/2024 CITY OF FOWLER ACCTPA21
TIME: 11:55:49 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '42852' and '42984' ACCOUNTING PERIOD: 11/24
FUND - 750 - AB1600-PARKS

CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 42862 05/08/24 15028 CNI SIGNMAKERS 7500 5220 SIGNAGE DEPOSIT 0.00 11,156.74 TOTAL CASH ACCOUNT 0.00 11,156.74
TOTAL FUND 0.00 11,156.74
TOTAL REPORT 0.00 619,833.02
27 Section 8, Item A.

CITY COUNCIL SPECIAL MEETING
TUESDAY, MAY 07, 2024 at 5:30 PM
CITY COUNCIL CHAMBER – 128 SOUTH 5TH STREET, FOWLER, CA 93625

MINUTES

1. MEETING CALLED TO ORDER
Mayor Parra called meeting to order at 5:30 p.m.

2. ROLL CALL

PRESENT
Daniel Parra
Juan Mejia (via teleconference)
Amarjeet Gill
Leonard Hammer
Karnig Kazarian (via teleconference)
City Staff Present: City Manager Tucker, City Attorney Cross, Assistant City Manager Gaffery, and City Clerk Vasquez.

3. CLOSED SESSION
Government Code Section 54957.6
Conference with Labor Negotiator
Agency Representative: City Manager
Employees: All Unrepresented Employees

4. RECONVENE INTO OPEN SESSION AND REPORT ACTION
The meeting was reconvened into open session at 6:06 p.m.

There was no reportable action on the item.

5. ADJOURN
Having no further business the special meeting adjourned at 6:06 p.m. 28 Section 8, Item B.

CITY COUNCIL MEETING
TUESDAY, MAY 07, 2024 at 6:00 PM
CITY COUNCIL CHAMBER – 128 SOUTH 5TH STREET, FOWLER, CA 93625

MINUTES

1. MEETING CALLED TO ORDER
Mayor Parra called the meeting to order at 6:06 p.m.

2. ROLL CALL

PRESENT
Daniel Parra
Juan Mejia (via teleconference)
Amarjeet Gill
Leonard Hammer
Karnig Kazarian
City Staff Present: City Manager Tucker, City Attorney Cross, Assistant City Manager Gaffery, Fresno County Fire Protection District Battalion Chief Dominguez, Recreation Supervisor Hernandez, City Planner Marple, Finance Director Moreno, City Engineer Park, Police Chief Reid, Public Works Director Rocha, and City Clerk Vasquez.

3. APPROVAL OF AGENDA
Staff reported no changes to the agenda.

6. CEREMONIAL PRESENTATIONS
A. Recognition of Junior Ambassador of the Year, Ciara Cruz

7. PUBLIC COMMENT
One member of the public spoke.

8. CONSENT CALENDAR
Motion made by Kazarian, Seconded by Hammer.

Voting Yea: Parra, Mejia, Gill

9. CONTESTED CONSENT CALENDAR
No items were pulled from consent calendar.
29 Section 8, Item C.

10. GENERAL ADMINISTRATION
Finance
10A. WORKSHOP to introduce the proposed Fiscal Year 2024-25 Budget - No action to be taken
i) Budget Overview by City Manager and Finance Director ii) Police Department
iii) Community & Economic Development Department
iv) Information Technology Department
v) Public Works Department
vi) City Clerk and Human Resources
vii) Senior and Recreation Programs
Planning
10B. INTRODUCTION of Ordinance 2024-02 amending Sections 5-24.01, 5-24.02, and 5-

24.03 of Chapter 24, of Title 5 of the Fowler Municipal Code regarding outdoor smoking and tobacco use.

Motion made by Kazarian, Seconded by Gill.

Voting Yea: Parra, Mejia, Hammer

11. STAFF COMMUNICATIONS
11A. Update on Final Exterior Design of the David T. Cardenas Senior Center & Police Headquarters
Council provided staff direction to evaluate the feasibility of additional windows on the 3rd Street façade, consider a different window frame color, and ensure a neutral color brick consistent with other uses around Fowler. Staff will return with a report on what changes can be made that will not impact project cost or timing.

One member of the public spoke.

Updates were provided by Chief Reid, City Engineer Park, City Clerk Vasquez, Recreation Supervisor Hernandez, Finance Director Moreno, Assistant City Manager Gaffery, and City Manager Tucker.

Two members of the public spoke.
30 Section 8, Item C.

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

One member of the public spoke.

13. CLOSED SESSION
Government Code Section 54957(a)
Threat to public services or facilities
Consultation with:

Michael S. Reid, Chief of Police
Thomas W. Gaffery IV, Assistant City Manager
Government Code Section 54956.9(d)(1)
Conference with Legal Counsel - Existing Litigation
Panzak v. City of Fowler, et al.

Case #: 22CECG01769
The meeting went into closed session at 7:52 p.m.

14. RECONVENE INTO OPEN SESSION AND REPORT ACTION
The meeting reconvened into open session at 8:44 p.m.

There was no reportable action on either item.

15. ADJOURN
Having no further business, the meeting adjourned at 8:45 p.m. 31 Section 8, Item C.

CITY COUNCIL MEETING

REPORT TO THE CITY COUNCIL
DATE:

FROM:

SUBJECT:

June 4, 2024
REBECCA N. MOLINA, Records Technician
APPROVE a Memorandum of Understanding with the County of Fresno to authorize the Fresno County Department of Public Health to enforce the County’s Infectious Materials Ordinance within the City of Fowler

EXECUTIVE SUMMARY
This Memorandum of Understanding (MOU) will allow the County of Fresno (County) enforce its Infectious Materials Ordinance within the City of Fowler. This ordinance was adopted in response to the Reedley Lab incident.

BACKGROUND
Through collaboration and consultation of 14 federal, state, and local agencies, the County and City of Reedley took action against a privately funded laboratory (Reedley Lab) that was not regulated by the non-Clinical Laboratory Improvement Amendments CLIA, 42 USC 263a and 42 CFR 493 (CLIA). The Reedley Lab situation prompted the County to adopt an Infectious Materials Ordinance, which allows for the County to enter into an MOU with an incorporated city to extend the County’s expertise and grant the authority to the County to go onto private property within the City to conduct oversight of non-CLIA laboratories. The MOU would restrict the County’s authority to only apply to infectious materials and laboratory operations. The City retains all other jurisdiction authority.

The County plans to provide training to all cities who have executed the MOU on how the County would accept referrals for further investigation. Prior to referring the laboratories to the County, the City would need to gather some information on the suspected laboratory.

PUBLIC NOTICE
This item does not require a public hearing and was noticed as a part of the City Council Agenda.

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act. 32 Section 8, Item D.

GENERAL PLAN CONSISTENCY
This action is consistent with the following General Plan Policies and Goals:

Goal SAF-2
Emergency management efforts are coordinated and planned.

Goal SAF-4
Minimize risk from hazardous materials, flooding, seismic, and fire hazards.

Policy SAF-9
Cooperate with State agencies and the Fresno County Environmental Health Division efforts to identify hazardous materials users, implement hazardous materials plans, and minimize risks associated with hazardous cargoes, agricultural spraying, and electromagnetic fields.

FISCAL IMPACT AND PROCUREMENT PROCESS
Staff do not anticipate a fiscal impact. The County does not anticipate charging cities who execute this MOU, instead Non-CLIA (Clinical Laboratory Improvement Amendments) laboratories would be responsible for paying a permit fee and any actual costs incurred by the County. There is no procurement associated with this action.

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

Attachments
- Fresno County Infectious Disease MOU
33 Section 8, Item D.
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25 MEMORANDUM OF UNDERSTANDING BETWEEN

THE COUNTY OF FRESNO AND CITY OF FOWLER
This Memorandum of Understanding (“MOU”) is dated ___________________ and is between City of Fowler, a municipal corporation of the State of California (“City”), and the County of Fresno, a political subdivision of the State of California (“County”). County and City are each a “Party” to this MOU and are collectively “the Parties.” Recitals
A. The Parties wish to establish a monitoring and inspection system to oversee privately funded laboratories that handle infectious agents without oversight from an existing permitting public agency.

B. The joint response between the County of Fresno and the City of Reedley in 2023, dealing with an unlicensed laboratory resulted in a successful management of a potential public health issue and provided both entities the ability to retain their local control while being able to consistently advocate for additional state and federal resources. This incident has led the County to pursue a negotiated agreement with municipalities based on the successful 2023 model.

C. The County adopted Section 1. Chapter 8.52 of the Ordinance Code of Fresno County, entitled “FRESNO COUNTY INFECTIOUS MATERIALS ORDINANCE,” that applies to all nonClinical Laboratory Improvement Amendments (CLIA) regulated laboratories and research and development businesses (as that term is defined in 42 USC §263a) located or operating within the geographic area in which the health department enforces state and local statutes, orders, quarantines, rules, regulations and ordinances relating to public health in the unincorporated area of Fresno County or within the incorporated area of any city within the county, to which cities have signed a memorandum of understanding that authorizes the County to conduct oversight of the laboratories.

The Parties therefore agree as follows:
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25 City’s Responsibilities

1.1 In order to authorize the County to enforce the provisions of this public safety “FRESNO COUNTY INFECTIOUS MATERIALS ORDINANCE” in the incorporated area of the City, the City must adopt the provisions of this ordinance delegating enforcement authority to the County and must enter into this MOU with the County.

1.2 The City will retain all jurisdictional authority not pertaining to items contained in the “FRESNO COUNTY INFECTIOUS MATERIALS ORDINANCE.”

1.3 The City will provide the County a list of non-CLIA sites in their jurisdiction that the County will need to follow up on.

1.4 The City will report suspected non-CLIA sites to assess applicability to “FRESNO COUNTY INFECTIOUS MATERIALS ORDINANCE.”
County’s Responsibilities

2.1 Under the provisions of the ordinance, the County will evaluate if appropriate certifications, permits, environmental controls, safety protocols and licenses are in place for the handling of infectious materials and hazardous materials located at the non-CLIA site.

2.2 Any concerns observed by County staff will be communicated to designated City staff and a joint response would be coordinated with the business owner and property owner.

Cost Reimbursement

3.1 The Parties will establish appropriate cost reimbursement methods to support activities in responding to the “FRESNO COUNTY INFECTIOUS MATERIALS ORDINANCE”.

City will be responsible to obtain reimbursement of all costs incurred by the City and not recouped by the fees developed by the City, other funding resources or other recovery actions.

County will be responsible to obtain reimbursement of all costs incurred by the County and not recouped by the fees developed by the County, other funding resources or other recovery actions.
35 Section 8, Item D.
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25 3.2 Incidental Expenses. The Parties are solely responsible for all of its costs and expenses that are not specified as reimbursable under this MOU.

Term of MOU

4.1 Term. This MOU is effective on the date that the Parties sign this MOU and shall remain in effect, except as provided in Article 6, “Termination and Suspension,” below.

Notices

5.1 Contact Information. The persons and their addresses having authority to give and receive notices provided for or permitted under this MOU include the following:

For the County:

County Administrative Officer
County of Fresno
Hall of Records, Room 300
2281 Tulare St
Fresno, CA 93775
For the City:

Wilma Tucker, City Manager
City of Fowler
128 S. 5th St.

Fowler, CA 93625

5.2 Change of Contact Information. Either party may change the information in section

5.1 by giving notice as provided in section 5.3.

5.3 Method of Delivery. Each notice between the County and the City provided for or permitted under this MOU must be in writing, state that it is a notice provided under this MOU, and be delivered either by personal service, by first-class United States mail, by an overnight commercial courier service, or by telephonic facsimile transmission. (A) A notice delivered by personal service is effective upon service to the recipient. (B) A notice delivered by first-class United States mail is effective three County business days after deposit in the United States mail, postage prepaid, addressed to the recipient.
36 Section 8, Item D.
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25 (C) A notice delivered by an overnight commercial courier service is effective one County business day after deposit with the overnight commercial courier service, delivery fees prepaid, with delivery instructions given for next day delivery, addressed to the recipient.
(D) A notice delivered by telephonic facsimile transmission or by PDF document attached to an email is effective when transmission to the recipient is completed (but, if such transmission is completed outside of County business hours, then such delivery is deemed to be effective at the next beginning of a County business day), provided that the sender maintains a machine record of the completed transmission.

5.4 Claims Presentation. For all claims arising from or related to this MOU, nothing in this MOU establishes, waives, or modifies any claims presentation requirements or procedures provided by law, including the Government Claims Act (Government Code, section 810 et seq.).

Termination and Suspension

6.1 Termination without Cause. The Parties may terminate this MOU by giving at least 30 days advance written notice to the other Party.

6.2 No Penalty or Further Obligation. Any termination of this MOU by the County or City under this Article 6 is without penalty to or further obligation of the County or City.

6.3 Termination Due to Additional Federal or State Legislation. Upon approval of Federal or State legislation that regulates non-CLIA laboratories, this MOU would immediately terminate.

Article 7
Indemnity and Defense

7.1 Mutual Indemnity. The City shall indemnify and hold harmless and defend the County (including its officers, agents, employees, and volunteers) against all claims, demands, injuries, damages, costs, expenses (including attorney fees and costs), fines, penalties, and liabilities of any kind to the County, the City, or any third party that arise from or relate to the performance or failure to perform by the City (or any of its officers, agents, subcontractors, or 37 Section 8, Item D.
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25 employees) under this MOU. The County may conduct or participate in its own defense without affecting the City’s obligation to indemnify and hold harmless or defend the County. The County shall indemnify and hold harmless and defend the City (including its officers, agents, employees, and volunteers) against all claims, demands, injuries, damages, costs, expenses (including attorney fees and costs), fines, penalties, and liabilities of any kind to the County, the City, or any third party that arise from or relate to the performance or failure to perform by the County (or any of its officers, agents, subcontractors, or employees) under this MOU. The City may conduct or participate in its own defense without affecting the County’s obligation to indemnify and hold harmless or defend the City.

7.2 Survival. This Article 7 survives the termination of this MOU.

Public Records

8.1 Public Records. The County is not limited in any manner with respect to its public disclosure of this MOU or any record or data that the City may provide to the County. The County’s public disclosure of this MOU or any record or data that the City may provide to the County may include but is not limited to the following:
(A) The County may voluntarily, or upon request by any member of the public or governmental agency, disclose this MOU to the public or such governmental agency. (B) The County may voluntarily, or upon request by any member of the public or governmental agency, disclose to the public or such governmental agency any record or data that the City may provide to the County, unless such disclosure is prohibited by court order.
(C) This MOU, and any record or data that the City may provide to the County, is subject to public disclosure under the Ralph M. Brown Act (California Government Code, section 54950).
(D) This MOU, and any record or data that the City may provide to the County, is subject to public disclosure as a public record under the California Public Records Act (California Government Code, section 7920.000 et seq.) (“CPRA”). 38 Section 8, Item D.
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25 (E) This MOU, and any record or data that the City may provide to the County, is subject to public disclosure as information concerning the conduct of the people’s business of the State of California under California Constitution, Article 1, section 3, subdivision (b).
(F) Any marking of confidentiality or restricted access upon or otherwise made with respect to any record or data that the City may provide to the County shall be disregarded and have no effect on the County’s right or duty to disclose to the public or governmental agency any such record or data.

8.2 Public Records Act Requests. If the County receives a written or oral request under the CPRA to publicly disclose any record that is in the City’s possession or control, and which the County has a right, under any provision of this MOU or applicable law, to possess or control, then the County may demand, in writing, that the City deliver to the County, for purposes of public disclosure, the requested records that may be in the possession or control of the City. Within five business days after the County’s demand, the City shall (a) deliver to the County all of the requested records that are in the City’s possession or control, together with a written statement that the City, after conducting a diligent search, has produced all requested records that are in the City’s possession or control, or (b) provide to the County a written statement that the City, after conducting a diligent search, does not possess or control any of the requested records. The City shall cooperate with the County with respect to any County demand for such records. If the City wishes to assert that any specific record or data is exempt from disclosure under the CPRA or other applicable law, it must deliver the record or data to the County and assert the exemption by citation to specific legal authority within the written statement that it provides to the County under this section. The City’s assertion of any exemption from disclosure is not binding on the County, but the County will give at least 10 days’ advance written notice to the City before disclosing any record subject to the City’s assertion of exemption from disclosure. The City shall indemnify the County for any courtordered award of costs or attorney’s fees under the CPRA that results from the City’s delay, 39 Section 8, Item D.
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25 claim of exemption, failure to produce any such records, or failure to cooperate with the County with respect to any County demand for any such records.

General Terms

9.1 Modification. Except as provided in Article 6, “Termination and Suspension,” this MOU may not be modified, and no waiver is effective, except by written agreement signed by both Parties. The City acknowledges that County employees have no authority to modify this MOU except as expressly provided in this MOU.

9.2 Non-Assignment. Neither Party may assign its rights or delegate its obligations under this MOU without the prior written consent of the other Party.

9.3 Governing Law. The laws of the State of California govern all matters arising from or related to this MOU.

9.4 Jurisdiction and Venue. This MOU is signed and performed in Fresno County, California. City consents to California jurisdiction for actions arising from or related to this MOU, and, subject to the Government Claims Act, all such actions must be brought and maintained in Fresno County.

9.5 Construction. The final form of this MOU is the result of the Parties’ combined efforts. If anything in this MOU is found by a court of competent jurisdiction to be ambiguous, that ambiguity shall not be resolved by construing the terms of this MOU against either Party.

9.6 Days. Unless otherwise specified, “days” means calendar days.

9.7 Headings. The headings and section titles in this MOU are for convenience only and are not part of this MOU.

9.8 Severability. If anything in this MOU is found by a court of competent jurisdiction to be unlawful or otherwise unenforceable, the balance of this MOU remains in effect, and the Parties shall make best efforts to replace the unlawful or unenforceable part of this MOU with lawful and enforceable terms intended to accomplish the Parties’ original intent.

9.9 No Waiver. Payment, waiver, or discharge by the County of any liability or obligation of the City under this MOU on any one or more occasions is not a waiver of performance of any 40 Section 8, Item D.
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25 continuing or other obligation of the City and does not prohibit enforcement by the County of any obligation on any other occasion.

9.10 Entire MOU. This MOU is the entire agreement between the Parties with respect to the subject matter of this MOU, and it supersedes all previous negotiations, proposals, commitments, writings, advertisements, publications, and understandings of any nature unless those things are expressly included in this MOU.

9.11 No Third-Party Beneficiaries. This MOU does not and is not intended to create any rights or obligations for any person or entity except for the Parties.

9.12 Authorized Signature. The City represents and warrants to the County that:
(A) The City is duly authorized and empowered to sign and perform its obligations under this MOU.
(B) The individual signing this MOU on behalf of the City is duly authorized to do so and his or her signature on this MOU legally binds the City to the terms of this MOU.

9.13 Electronic Signatures. The Parties agree that this MOU may be executed by electronic signature as provided in this section.
(A) An “electronic signature” means any symbol or process intended by an individual signing this MOU to represent their signature, including but not limited to (1) a digital signature; (2) a faxed version of an original handwritten signature; or (3) an electronically scanned and transmitted (for example by PDF document) version of an original handwritten signature.
(B) Each electronic signature affixed or attached to this MOU (1) is deemed equivalent to a valid original handwritten signature of the person signing this MOU for all purposes, including but not limited to evidentiary proof in any administrative or judicial proceeding, and (2) has the same force and effect as the valid original handwritten signature of that person.
(C) The provisions of this section satisfy the requirements of Civil Code section 1633.5, subdivision (b), in the Uniform Electronic Transaction Act (Civil Code, section 1633.1 et seq.).
41 Section 8, Item D.
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(E) This MOU is not conditioned upon the Parties conducting the transactions under it by electronic means and either Party may sign this MOU with an original handwritten signature.

9.14 Counterparts. This MOU may be signed in counterparts, each of which is an original, and all of which together constitute this MOU. [SIGNATURE PAGE FOLLOWS]
42 Section 8, Item D.
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CITY OF FOWLER
_________________________________
Wilma Tucker, City Manager
128 S. 5th St.

Fowler, CA 93625

COUNTY OF FRESNO
_____________________________________
Paul Nerland, County Administrative Officer or
designee
43 Section 8, Item D.

CITY COUNCIL MEETING

REPORT TO THE CITY COUNCIL
DATE: June 4, 2024
FROM: THOMAS W. GAFFERY IV, Assistant City Manager
SUBJECT: ADOPT Ordinance No. 2024-02 amending Sections 5-24.01, 5-24.02, and 5-

24.03 of Chapter 24, of Title 5 of the Fowler Municipal Code regarding outdoor smoking and tobacco use.

EXECUTIVE SUMMARY
The City originally adopted Ordinance No. 2020-04 which added Chapter 24 to Title 5 of the Fowler Municipal Code creating a smoking prohibition at City facilities. This Ordinance Amendment provides clarity to the City’s smoking prohibition by expanding the definitions for the locations that the prohibition applies to, begins to implement General Plan policy and action items, and incorporates recommended public health best practices from the American Lung Association of California.

BACKGROUND
This item was introduced at the May 7, 2024 City Council meeting and approved unanimously by the members present. As a result, it is being placed on the consent calendar.

The proposed Ordinance expands the smoking prohibition from applying only to City facilities to a broader range of public places, including recreational areas, public event areas, outdoor dining areas, and others, whether publicly or privately owned. This Ordinance also provides more thorough definitions for “electronic smoking devices” and “enclosed areas”. Furthermore, it specifies that public sidewalks and roadways are not subject to the smoking prohibition, except those within 30 feet of an area subject to a smoking prohibition.

PUBLIC NOTICE
A Public Hearing Notice was published in The Fresno Business Journal on April 26, 2024, which is at least ten (10) days prior to the public hearing. A pre-adoption summary was published in The Fresno Business Journal on May 10, 2024.

ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act (CEQA). CEQA Guidelines section 15378 defines a “project” as an action which has a potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable 44 Section 8, Item E.
indirect physical change in the environment. It is not reasonably foreseeable that this action would create either a direct or indirect physical change in the environment, and therefore environmental review under CEQA is not required.

GENERAL PLAN CONSISTENCY
Policy CH-8
Reduce exposure to secondhand smoke.

Action Item CH-8a
Initiate and enforce tobacco control laws that aim to address underage tobacco sales and smoke-free home and workplace laws.

Action Item CH-8d
Adopt local ordinances which ban smoking in outdoor dining areas, within 30 feet of unenclosed waiting areas, within 30 feet of enclosed areas where smoking is prohibited, in hotel rooms, in retail stores dealing exclusively in the sale of tobacco and smoking paraphernalia, and in unenclosed places of employment.

FISCAL IMPACT AND PROCUREMENT PROCESS
There is no fiscal impact associated with hearing the introduction of this proposed Ordinance.

This item does not include any procurement action.

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

Attachments
- Ordinance No. 2024-02
45 Section 8, Item E.

ORDINANCE NO. 2024-02

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FOWLER AMENDING SECTIONS 5-24.01, 5-24.02, AND 5-24.03 OF CHAPTER 24, OF TITLE 5 OF THE

FOWLER MUNICIPAL CODE REGARDING SMOKING IN OUTDOOR AREAS WHEREAS, the City Council originally adopted Ordinance No. 2020-04 which enacted a smoking prohibition at City facilities; and
WHEREAS, State law already prohibits smoking within 25 feet of playgrounds and within 20 feet of public buildings, among other locations, and expressly authorizes local agencies to enact additional restrictions relating to smoking at or around public facilities; and WHEREAS, the City Council now desires to amend the Fowler Municipal Code for the purpose of providing further clarity of the locations that the City’s smoking prohibition applies and to bring the City’s smoking prohibition into alignment with public health best practices recommended by the American Lung Association of California.

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF FOWLER DOES ORDAIN AS FOLLOWS:

SECTION 1: Sections 5-24.01, 5-24.02, and 5-24.03 of Chapter 24, of Title 5 of the Fowler Municipal Code are hereby amended to read as follows:
5-24.01 - Smoking Prohibited.

Smoking is prohibited in the unenclosed areas of in the following areas places within the City:
(a) Recreational areas In all City facilities and picnic shelter areas in any City park; (b) Service areas In all City owned or City operated parks, trails, recreation areas, walking paths, bike paths, playgrounds, aquatic and sports facilities, both enclosed and unenclosed; and
(c) Outdoor dining areas
(d) Public event areas
(e) Other public places
46 Section 8, Item E.

(f) In all City owned or City operated vehicles.
(g) The City Manager may implement administrative policies and/or practices consistent with the smoking prohibition provided in this chapter, including the posting of signs in the City at City facilities and in City vehicles, and may restrict smoking in such other City owned or operated areas as may be deemed necessary. (h) Nothing in this chapter prohibits any person or employer with control over any property from prohibiting smoking and tobacco use on any part of such property, even if smoking or tobacco use is not otherwise prohibited in that area. 5-24.02 - Definitions.

As used within this chapter, the following definitions apply:
“Cannabis” has the meaning set forth in California Business and Professions Code Section 26001.
“Electronic smoking device” means any device that may be used to deliver any aerosolized or vaporized substance to the person inhaling from the device, including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah. "Enclosed Areas" means facilities designed with a solid roof and walls, closable windows and/or doors on all sides, covering more than 50 percent of the combined surface area constituting the perimeter of the area. A wall includes any retractable divider, garage door, or other physical barrier, whether temporary or permanent. 47 Section 8, Item E.

"City facilities" means buildings, parking lots, and any other areas or equipment which are owned, leased, or operated by the City.
“Outdoor dining area” means any publicly or privately owned outdoor area, including streets and sidewalks, that is available to or customarily used by the general public or an employee, and that is designed, established, or regularly used for consuming food or drink. “Public event areas” means any publicly or privately owned place used for an event open to the general public, regardless of any fee or age requirement. “Public place” means any publicly or privately owned place that is open to the general public, regardless of any fee or age requirement, including parking lots, plazas, shopping areas, stadiums, or sporting facilities. This term does not include City streets or sidewalks, except those within 30 feet of an area subject to a smoking prohibition. “Recreational area” means any publicly or privately owned area that is open to the general public for recreational purposes, regardless of any fee or age requirement. This includes, but is not limited to, facilities, parks, playgrounds, athletic fields, restrooms, beaches, picnic areas, spectator and concession areas, golf courses, walking paths, gardens, hiking trails, bike paths, riding trails, roller and ice-skating rinks, skateboard parks, amusement parks, zoos, and aquatic areas.
48 Section 8, Item E.

“Service area” means any publicly or privately owned area, including streets and sidewalks, that is designed to be used or is regularly used by one or more persons to receive a service, wait to receive a service, or to make a transaction, whether or not such service or transaction includes the exchange of money. The term “service area” includes, but is not limited to, areas including or within 30 feet of information kiosks, automatic teller machines (ATMs), service lines, bus stops or shelters, or cab stands. "Smoking" or “Smoke” means inhaling, exhaling, burning, or carrying any lighted, heated or ignited cigar, cigarette, cigarillo, pipe, hookah, electronic smoking device, cannabis, or any plant or weed product, intended for human inhalation. "Smoking" includes the use of an electronic smoking device that creates an aerosol or vapor, in any manner or in any form, or the use of any oral smoking device for the purpose of circumventing the prohibition of smoking.
"Vehicles" means motorized equipment powered either by any type of gasoline and a combustion engine, electricity, battery, or solar power, whether fully enclosed with a roof, doors, and fixed or movable windows, or fully or partially unenclosed and containing either no roof, no doors, or no windows, including but not limited to automobiles, trucks, tractors, motorcycles, riding mowers, golf carts, and similar motorized equipment. 49 Section 8, Item E.

5-24.03 - Penalties and Enforcement
Any violation of this chapter is hereby declared to be a public nuisance. Fines may be assessed for violations of this chapter in accordance with section 1-8.08 of the Municipal Code, in addition to any other remedies available under the Municipal Code for infractions.

SECTION 2. The City Council has determined that the Ordinance does not constitute a “project” for the purposes of environmental review under the California Environmental Quality Act (CEQA), pursuant to CEQA Guidelines section 15378.

SECTION 3. This Ordinance shall become effective and in full force and effect at 12:01 a.m. on the thirty-first (31) day after its adoption.

SECTION 4. The City Clerk is further directed to cause this ordinance or a summary of this ordinance to be published once in a newspaper of general circulation published and circulated within the City of Fowler, within fifteen (15) days after its adoption. If a summary of the ordinance is published, then the City Clerk shall cause a certified copy of the full text of the proposed ordinance to be posted in the office of the City Clerk at least five (5) days prior to the City Council meeting at which the ordinance is adopted and again after the meeting at which the ordinance is adopted. The summary shall be approved by the City Attorney.

The foregoing ordinance was introduced at a regular meeting of the City Council held on the May 7, 2024, and was adopted at a regular meeting of said Council held on June 4, 2024, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:
___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
50 Section 8, Item E.

CITY COUNCIL MEETING

REPORT TO THE CITY COUNCIL
DATE: June 4, 2024
FROM: MARGARITA MORENO, Finance Director
SUBJECT: Actions pertaining to the Fiscal Year 2024/25 (FY25) Budget:
i) APPROVE Resolution No. 2717 to adopt the FY25 Budget. ii) APPROVE Resolution No. 2718 to establish the appropriations limit for FY25.
iii) APPROVE Position Authorization Resolution No. 2719. iv) APPROVE Resolution No. 2720 to update the Employee Benefits Handbook.
v) APPROVE Resolution No. 2721 to adopt the Salary Schedule. vi) APPROVE Resolution No. PFA 2024-01 to adopt the Fowler Public Financing Authority FY25 Budget.

EXECUTIVE SUMMARY
This action adopts the FY25 budget and necessary authorizing resolutions pursuant to state law and the Fowler Municipal Code. The proposed FY25 Budget, including all fund types, is projected to total $41.8 million.

BACKGROUND
The preliminary FY25 budget was presented at the May 7, 2024 City Council meeting. Substantive changes since then include:
 Revised revenues in the Measure C Fund to better estimate FCTA apportionment.  Revised expenses in the Groundwater Recharge Fund to reflect the South Kings GSA final approved budget.

The proposed FY25 Budget reflects the Council’s goals and objectives and allocates the necessary funding and staffing to provide core public services. The proposed FY25 Budget, including all fund types, is $41,771,456 in expenditures and summarized below:

General Fund $ 7,182,288
Special Revenue Funds $ 29,124,248
Enterprise Funds $ 5,464,920
Total Budget $ 41,771,456
51 Section 8, Item F.

Highlights for the FY25 Budget include:
 Administration:
o 2.5% cost of living adjustment for all positions, effective July 1, 2024. o Change the 6.67 hours per month leave accrual tier to a minimum of three years of City service instead of five years. This will enhance employee retention and the City’s competitiveness in the local labor market.
o Addition of Skill Ranges for certain classifications to enhance employee development and retention.
o Introduction of an annual leave cash-out program allowing employees to cash-out up to 32 hours of vacation or administrative leave and 16 hours of sick leave per year, under certain circumstances.
 Police Department:
o One new full-time sworn Police Officer.
o One patrol vehicle funded by Measure N.
o Patrol equipment funded by Measure N.
o Equity step adjustment for two positions.
 Public Works Department
o Five new electric carts funded by a San Joaquin Valley Air Pollution Control District grant.
o One new equipment trailer.
o One new Bucket Truck.
 Recreation Department
o One new Christmas Tree.
o Equity step adjustment for one position.

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 & Recreation, Community & Economic Development, 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 FY25 Budget projects a General Fund surplus of $169.

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 FY25 Budget projects total Special Revenue Funds expenses of $29,124,248.

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 52 Section 8, Item F.
primarily from user fees. The proposed FY25 Budget projects total Enterprise Fund expenses of $5,464,920.

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 FY25 is $12,986,772.

PUBLIC NOTICE
This item does not require a public hearing and was noticed as a part of the City Council Agenda.

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

GENERAL PLAN CONSISTENCY
Adopting an annual budget is essential to implement the vision, goals, policies, and action items contained in the General Plan.

FISCAL IMPACT AND PROCUREMENT PROCESS
The adoption of the FY25 Budget sets appropriations to provide core public services.

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

Attachments
- Proposed FY25 Budget
- Resolution No. 2717
- Resolution No. 2718 and Attachment
- Position Authorization Resolution No. 2719 and Attachment - Resolution No. 2720 and Attachment
- Resolution No. 2721 and Attachment
- Resolution No. PFA 2024-01
53 Section 8, Item F.

CITY OF Proposed Budget
Fiscal Year 2024-25
June 4, 2024
54 Section 8, Item F.
2024‐2025 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 Eric Rocha 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 55
Section 8, Item F.
128 South Fifth Street ♦ Fowler, CA 93625 ♦ Voice: 559-834-3113 ♦ Fax: 559-834-0185 Dear Residents and Business Owners of Fowler:

It is with great pleasure that I present to you the Approved Operating Budget for the City of Fowler for the fiscal year 2024-2025. This document and the process leading to its publication establish the programs and objectives that the city will pursue in the upcoming fiscal year. The City’s annual budget determines how City services are delivered to the community as well as demonstrating how resources are allocated to achieve City Council priorities. For FY 2024-2025 the general fund has a balanced budget. This indicates that the Management team is effectively controlling spending and continuously looking for ways to maximize revenues.

Budget Summary:

City-Wide revenues are projected to be $23,787,271. City-Wide expenditures are projected to be $41,771,456.

General Fund:

General Fund Revenues are projected to be $7,182,457, which represents 31% of the city-wide revenue budget. This fund is composed of property taxes, sales tax, franchise fees, motor vehicle in lieu of property taxes, and other misc revenues.

General Fund Expenditures are projected to be $7,182,288, which represents a balanced budget with a slight surplus of $169.

Special Revenue Fund:

Special Revenue Fund revenues are projected to be $14,841,214 and represent 63% of city-wide revenue. Expenses are projected at $29,124,248. This fund consists of UUT, District Sales Tax, Measure C, SB1, Impact Fees, and various of grants funds.

Enterprise Fund:

Enterprise Fund revenues are projected to be $1,763,600 and represent 6% of the city-wide revenue. Expenses are projected to be $5,464,920. This Fund represents service units such as Water Funds and TCP.

I appreciate the hard work of our city staff; their work truly reflects their dedication to continuing to make the City of Fowler not only a great place to live but to work as well. The input from the residents of the city is greatly appreciated and continues to be a valuable tool for the city staff as we strive to provide great service to the City of Fowler. A Special Thanks to our City Council for their leadership and efforts to improve our city.

Sincerely,
Daniel T. Parra
Mayor of Fowler
2 56
Section 8, Item F.
128 South Fifth Street ♦ Fowler, CA 93625 ♦ Voice: 559-834-3113 ♦ Fax: 559-834-0185 May 7, 2024
Mayor Daniel T. Parra
Mayor Pro Tem Juan Mejia
Fowler Councilmembers
Residents of Fowler
It is my honor to present to you the City of Fowler’s proposed Fiscal Year (FY) 2025 Budget. The fiscal health of the City is always of the upmost importance, and the budget ensures that all ongoing expenses in the budget can be sustained in the future. The budget also recognizes the City Council’s priorities and implements many of their goals for the community.

As City Manager, it is important to prioritize the continuation of core services the City provides to its residents. Once again, this budget illustrates a steadfast approach to enhancing those core services. For example, the budget proposes to add a sworn officer to our Fowler Police Department to help offset increasing overtime expenses. The budget also includes funds for fleet replacement and addresses equipment needs for our Police and Public Works Departments.

The emphasis of FY25, as is represented on the budget cover, will be to see the fruits of staff’s hard work and break ground on numerous capital projects within the City. Many of these projects will be funded from the various grants or earmarks the City has received over the last few years.

Soon, the City will be out to bid for a general contractor to construct the David T. Cardenas Senior Center and Police Headquarters, in hopes of breaking ground soon thereafter. Residents should also see the water tower undergo structural and aesthetic enhancements allowing it to continue to be a prominent landmark for years to come. The Fire Station should soon be under construction to add second floor sleeping quarters, showers, and other amenities, in preparation of housing future fire staff. Construction bids will be released later this year for the TCP treatment facility and Well

9. In addition, the community will soon see additional amenities added to Donny Wright Park, and the construction of Harris Park later this year.

The budget continues funding for senior programming and meals as well as funds to continue serving our seniors in a temporary location during the construction of the David T. Cardenas Senior Center and Police Headquarters. The budget includes an increase in the City’s Recreation Department to further enhance the July 4th celebration. Also included are funds for a new Christmas tree, which will continue to be prominently displayed during the holidays.

Now that staff have built a true base budget for each department and understand the City’s ongoing expenses, I’m delighted the budget includes funds for an employee incentive program, funds for employee retention, and funds to ensure the City is competitive in the local job market. The budget includes an optimistic, but pragmatic, forecast for increased property and sales tax revenues based 3 57
Section 8, Item F.
on recent trends and informed forecasts from the City’s consultant. In addition, I am proud of the interest income our Finance Director has been able to achieve for the City, which is also illustrated in the budget.

As always, I would like to personally thank each and every one of our City employees. It is an honor to lead this team who cares so deeply and works so tirelessly to serve the residents of Fowler.

They continue to be our greatest assets. I also would like to give special thanks to our Finance Director, Maggie Moreno, and her staff, for their countless hours dedicated to building the budget.

I also would like to recognize all our department heads who always put the community first – you continue to amaze me daily. Our staff betters the Fowler community daily. We are all lucky to have you!
Respectfully yours,
Wilma Tucker
City Manager
4 58
Section 8, Item F.

Building Official
Permit Technician
City of Fowler
Assistant City Manager/
Community & Economic
Development Director
Recreation / Senior
Center Supervisor
City Planner
(contract)
Director of Finance
Accountant
Accounting Technician
Administrative Assistant
(2 FTE)
Director of Public Works
Maintenance Worker
(3 FTE)
Maintenance Assistant
(3 FTE)
Public Works Supervisor
Lead Water Operator
Police Chief
City Manager
City Clerk/HR Officer
Lead Maintenance
Worker
Water Operator I
Fire Department
(contract)
Crime Analyst
City Council
Residents of Fowler
City Engineer
(contract)
Sergeants
(2 FTE)
Corporals
(2 FTE)
Officers
(7 FTE)
(1 FTE)
Community Service
Officer
City Attorney
Water Operator in
Training
(2 FTE)
Projects and
Compliance
Administrator
55 59
Section 8, Item F.

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 Technician 1.0 Finance
Administrative Assistant 2.0 Finance
Building Official 1.0 Comm Dev
Permit Technician 1.0 Comm Dev
Projects and Compliance Administrator 1.0 Comm Dev
Police Chief 1.0 Police
Police Sergeant 2.0 Police
Police Corporal 2.0 Police
Police Officer 7.0 8.0 Police
Community Service Officer I 1.0 Police
Crime Analyst 1.0 Police
Public Works Director 1.0 PW
Public Works Supervisor 1.0 PW
Lead Maintenance Worker 1.0 PW
Maintenance Worker 3.0 PW
Maintenance Assistant 3.0 PW
Lead Water Operator 1.0 PW
Water Operator in Training 2.0 PW
Recreation and Senior Center Supervisor 1.0 Senior/Recreation *Full time positions

39.0 City of Fowler
Position Authorization Resolution*
Exhibit A
6 60
Section 8, Item F.

General GF GF GF GF GF GF GF GF GF GF GF GF Water
Title Fund Admin City Clerk Finance Police Fire St Maint PW Admin Parks Plan Bldg Rec Sn Ctr Fund City Manager 70.0% 70.0% 30.0% 100.00%
Assistant City Manager 90.0% 40.0% 50.0% 10.0% 100.00%
City Clerk 65.0% 65.0% 35.0% 100.00%
Finance Director 50.0% 50.0% 50.0% 100.00%
Accountant 60.0% 60.0% 40.0% 100.00%
Accounting Technician 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% Building Official 100.0% 100.0% 100.00%
Permit Technician 85.0% 15.0% 30.0% 30.0% 10.0% 15.0% 100.00% Project & Compliance Administrator 100.0% 50.0% 50.0% 100.00% Public Works Director 40.0% 40.0% 60.0% 100.00%
Public Works Supervisor 66.0% 66.0% 34.0% 100.00%
Lead Maintenance Worker 100.0% 50.0% 50.0% 100.00%
Maintenance Worker 66.0% 33.0% 33.0% 34.0% 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 (Janitorial/Park Maint) (2) 100.0% 100.0% 100.00% Lead Water Operator 0.0% 100.0% 100.00%
Water Operator in training (2) 0.0% 100.0% 100.00%
Recreation and Senior Center Supervisor 100.0% 50.0% 50.0% 100.00% Police Chief 100.0% 100.0% 100.00%
Police Sergeant+5%POST (2) 100.0% 100.0% 100.00%
Police Corporal (2) 100.0% 100.0% 100.00%
Police Officer + 5% POST (1) 100.0% 100.0% 100.00%
Police Officer (7) 100.0% 100.0% 100.00%
Community Services Officer 100.0% 100.0% 100.00%
Crime Analyst 100.0% 100.0% 100.00%
Salary & Benefits Cost Allocation
FY 2024-2025
7 61
Section 8, Item F.

Effective 07/01/2024 Rev 06/4/2024

MONTHLY PAY

FULL TIME STEP STEP STEP STEP STEP

POSITION/CLASSIFICATION TITLE A B C D E
CITY MANAGER (by contract) - - - - 16,940
ASSISTANT CITY MANAGER 10,194 10,704 11,238 11,801 12,390 CITY CLERK/HUMAN RESOURCE OFFICER 6,069 6,373 6,691 7,025 7,378 DEPUTY CITY CLERK 5,498 5,773 6,062 6,364 6,683
ACCOUNTANT ! 4,626 4,857 5,099 5,355 5,622
ACCOUNTING ASSISTANT ! 3,440 3,611 3,791 3,982 4,180
ACCOUNTING TECHNICIAN ! 3,796 3,986 4,186 4,395 4,615
ADMINISTRATIVE ASSISTANT 3,796 3,986 4,186 4,395 4,615
BUILDING INSPECTOR I @ 3,796 3,986 4,186 4,395 4,615
BUILDING INSPECTOR II @ 4,403 4,623 4,854 5,096 5,352
BUILDING OFFICIAL 5,921 6,218 6,527 6,854 7,197
CODE ENFORCEMENT OFFICER I # 3,274 3,438 3,609 3,789 3,979 CODE ENFORCEMENT OFFICER II # 3,796 3,986 4,186 4,395 4,615 PLANNING & CODE ENFORCEMENT TECHNICIAN I 3,891 4,086 4,291 4,505 4,730 PROJECTS AND COMPLIANCE ADMINISTRATOR 5,921 6,218 6,527 6,854 7,197 COMMUNITY AND ECONOMIC DEVELOPMENT DIRECTOR 8,366 8,784 9,223 9,684 10,169 FINANCE DIRECTOR 9,010 9,460 9,932 10,429 10,952
FIRE CHIEF 8,789 9,230 9,691 10,175 10,684
FIRE CAPTAIN 6,866 7,211 7,571 7,949 8,347
FIRE ENGINEER 4,982 5,230 5,492 5,767 6,055
FIREFIGHTER 4,742 4,977 5,226 5,489 5,763
MAINTENANCE ASSISTANT $ 3,116 3,272 3,436 3,607 3,787
MAINTENANCE WORKER $ 3,613 3,794 3,984 4,183 4,393
SENIOR MAINTENANCE WORKER $ 3,988 4,188 4,398 4,618 4,848 LEAD MAINTENANCE WORKER 5,234 5,495 5,770 6,058 6,361
PERMIT TECHNICIAN 3,796 3,986 4,186 4,395 4,615
POLICE CHIEF (by contract) - - - - 12,608
POLICE CORPORAL I 5,635 5,917 6,214 6,524 6,850
POLICE LIEUTENANT I 7,215 7,575 7,953 8,352 8,769
POLICE OFFICER I 4,861 5,102 5,359 5,626 5,907
POLICE OFFICER + 2% POST - INTERMEDIATE 4,958 5,205 5,465 5,739 6,024 POLICE OFFICER + 5% POST - ADVANCED 5,102 5,359 5,626 5,908 6,202 POLICE SERGEANT I 6,221 6,531 6,858 7,201 7,561
POLICE SERGEANT + 2% POST - INTERMEDIATE 6,345 6,663 6,996 7,345 7,713 POLICE SERGEANT + 5% POST - ADVANCED 6,531 6,858 7,201 7,561 7,940 PUBLIC WORKS DIRECTOR 9,010 9,460 9,932 10,429 10,952
PUBLIC WORKS SUPERVISOR 5,921 6,218 6,527 6,854 7,197
RECORDS AND PROPERTY TECHNICIAN I % 3,039 3,192 3,352 3,519 3,695 CRIME ANALYST 4,513 4,739 4,975 5,224 5,486
RECORDS AND PROPERTY TECHNICIAN II % 3,525 3,701 3,886 4,081 4,286 COMMUNITY SERVICES OFFICER 3,525 3,701 3,886 4,081 4,286 RECREATION AND SENIOR CENTER SUPERVISOR 5,921 6,218 6,527 6,854 7,197 WATER OPERATOR IN TRAINING ^ 3,039 3,192 3,352 3,519 3,695 WATER OPERATOR I ^ 3,525 3,701 3,886 4,081 4,286
WATER OPERATOR II ^ 3,892 4,086 4,290 4,505 4,730
LEAD WATER OPERATOR 5,498 5,773 6,062 6,364 6,683
! @ # $ % ^ Denotes a "Skill Range" pursuant to the Employee Benefits Handbook.

SALARY CLASSIFICATIONS
FISCAL YEAR 2024-2025
8 62
Section 8, Item F.
9 63
Section 8, Item F.

Funds
Estimated
Begnning Balance
7/1/24 Revenue Operations Reimb. Debt Svcs. Capital Trnsf. In Trnsf. Out Total Uses Revenues
Over/(Under)
Expenditures
Estimated Ending
Balance 6/30/25
101 General Fund 5,729,442 7,182,457 6,071,406 - - 270,000 840,882 - 7,182,288 169 5,729,611 Total General Fund 5,729,442 7,182,457 6,071,406 - - 270,000 840,882 - 7,182,288 169 5,729,611 Special Revenue Funds
200 Utility Users Tax 2,440,637 535,000 329,000 - 63,911 475,000 - 260,000 1,127,911 (592,911) 1,847,726 201 District Sales Tax 7,183,367 1,866,000 300,000 - - 8,085,576 - 455,882 8,841,458 (6,975,458) 207,909 206 COPS Grant (164,844) 125,700 - - - - 125,000 125,000 700 (164,144) 208 CARES Funding-CDBG-CV 187,064 2,000 - - - - - - - 2,000 189,064 209 Recycle Grant 3,500 5,000 5,000 - - - - - 5,000 - 3,500 210 Gas Tax 300,375 197,978 - - - - 197,978 498,353
211 Traffic Congestion Relief Fund-St Project 500,895 - - - - - - - - - 500,895 212 American Rescue Plan Act 611,784 500 - - - 243,952 - - 243,952 (243,452) 368,332 220 LTF Article 3 26,231 8,050 30,000 - - - - - 30,000 (21,950) 4,281 225 LTF Article 8 1,141,538 377,000 - - - 682,900 - - 682,900 (305,900) 835,638 230 Measure C 1,551,489 349,735 - - - 548,226 - - 548,226 (198,491) 1,352,998 235 Road Maintenance Rehab Acct 530,945 183,946 - - - 323,096 - 323,096 (139,150) 391,795 236 Active Transportation Plan (ATP) (27,123) 600,000 - - - 600,000 - - 600,000 - (27,123) 237 Surface Transportation Block (STBG) 878,636 1,971,625 - - - 1,971,625 - - 1,971,625 - 878,636 238 Measure C TOD Grant (152,439) 400,000 400,000 - - - - - 400,000 - (152,439) 239 HCD SB2 Grant - - - - - - - - - - -
240 CMAQ Grant - 500,230 500,230 - - - - - 500,230 - -
250 CDBG 964,531 16,500 - - - - - - - 16,500 981,031
255 State Grant AB178 3,835,000 5,000 - - - 3,790,000 - - 3,790,000 (3,785,000) 50,000 256 DWR State Grant-Well #9 (151,450) 2,100,000 468,531 - - 1,631,469 - - 2,100,000 - (151,450) 257 FY23 Appropriation Act - 3,005,200 - 3,005,200 3,005,200 - - 258 Bike Ped Trails Sustainable Transportation (132,576) 124,650 124,650 - - - - - 124,650 - (132,576) 259 Manning Railroad Crossing - 1,855,000 1,855,000 - - - - - 1,855,000 - - 710 AB1600 General Service 124,598 60,500 20,000 - - 225,000 - - 245,000 (184,500) (59,902) 720 AB1600 Law Enforcement 466,371 60,500 - - - 500,000 - - 500,000 (439,500) 26,871 730 AB1600 Fire 395,972 80,500 - - - 405,000 - - 405,000 (324,500) 71,472 740 AB1600 St Maint 573,153 80,500 - - - 32,000 - - 32,000 48,500 621,653 750 AB1600 Parks 1,072,896 82,000 - - - 1,000,000 - - 1,000,000 (918,000) 154,896 760 AB1600 Water 1,063,626 82,000 - - - 468,000 - - 468,000 (386,000) 677,626 765 AB1600 Ground Water Recharge 15,183 50 - - - - - 50,000 50,000 (49,950) (34,767) 770 AB1600 Sewer 2,314,055 85,000 - - - - - - - 85,000 2,399,055 780 AB1600 Storm Drain 587,932 81,000 150,000 - - - - - 150,000 (69,000) 518,932 790 Fire Station Bldg 38,131 - - - - - - - - - 38,131
795 Cal Trans SR 99/Manning 658 - - - - - - - - - 658
799 AB1600 99/Merced Signalization 222,626 50 - - - - - - - 50 222,676 Total Special Revenue Funds 26,402,761 14,841,214 4,182,411 - 63,911 23,987,044 - 890,882 29,124,248 (14,283,034) 12,119,727 Enterprise Funds
500 Water Utility 2,002,910 1,711,600 1,844,632 - 103,334 252,000 - - 2,199,966 (488,366) 1,514,544 501 Water Well Maintenance 826,956 1,000 - - - - - - - 1,000 827,956 502 Groundwater Recharge CID (216,007) 50,000 414,954 - - - 50,000 - 464,954 (414,954) (630,961) 503 TCP 4,505,085 1,000 - 2,800,000 2,800,000 (2,799,000) 1,706,085 Total Enterprise Funds 7,118,944 1,763,600 2,259,586 - 103,334 3,052,000 50,000 - 5,464,920 (3,701,320) 3,417,624 Debt Service Funds
320 Debt Service 88-1 372,237 - - - - - - - - - 372,237 325 AD 1993-1 Debt Svc (184,611) - - - - - - - - - (184,611) 326 AD 1993-1 Hospital Improvement 30,000 - - - - - - - - - 30,000 327 AD 1993-1 Debt Svc Merced Street (190,000) - - - - - - - - - (190,000) 329 Fire Station Bldg Debt Service 33,898 - - - - - - - - - 33,898 330 Assessment Dist 1994-R Debt Svc (265,518) - - - - - - - - - (265,518) Total Debt Service Funds (203,994) - - - - - - - - - (203,994) Successor Agency Funds
840 State Grant AB178-FIA - - - - - - - - - - -
850 Successor Agency 29,450 - - - - - - - - - 29,450
Total Successor Agency Fund 29,450 - - - - - - - - - 29,450 Financing Authority Fund
900 Public Financing Authority (PFA) 1,163,589 - - - - - - - - - 1,163,589 Total Financing Authority Fund 1,163,589 - - - - - - - - - 1,163,589 Grand Total 40,240,192 23,787,271 12,513,403 - 167,245 27,309,044 890,882 890,882 41,771,456 (17,984,185) 22,256,007 10 64
Section 8, Item F.
11 65
Section 8, Item F.
12 66
Section 8, Item F.

GENERAL FUND
13 67
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025

GENERAL FUND REVENUES
3001 Current Secured Property Tax 519,075 548,812 626,763 580,000 580,000 736,000 3002 Current Unsecured Prop Tax 48,598 48,848 848 50,000 50,000 50,000 3003 Prior Year Secured Prop Tax 34,808 62 304 25,000 25,000 25,000 3004 Prior Year Unsecured Prop Tax 7,940 276 63,057 9,000 9,000 9,000 3007 Current Supp Prop-Sec 15,950 16,132 27,515 11,000 19,000 20,000 3008 Current Supp Prop-Unsec 238 6,175 2,683 250 250 300 3009 Prior Year Supp 5,202 396 6,601 5,000 5,000 5,000
3011 Real Property Transfer 27,566 41,268 44,926 31,000 31,000 35,000 3013 Homeowners Exemption 7,732 8,021 7,907 4,000 4,300 5,000 3015 Tax Increment 454,209 452,471 508,372 240,000 310,024 315,000 Total Taxes 1,121,318 1,122,461 1,288,975 955,250 1,033,574 1,200,300 3101 Animal License 28 20 26 100 100 100
3102 Building Permits 464,971 781,431 587,420 550,000 550,000 560,000 3103 Business License 30,124 37,279 34,834 31,000 31,000 34,000 3104 Business License Late Fees 566 766 4,036 1,500 1,500 2,700 3106 Encroachment Permits 11,953 23,018 25,011 15,000 15,000 20,000 3107 Plan Check Fee 192,019 253,879 43,863 200,000 200,000 200,000 3109 Transportation Permit 32 80 320 100 100 100
3110 Grading Permit 109,707 49,884 10,009 60,000 60,000 60,000 3112 SB1473 - - - 100 100 100
3114 Tobacco Health Permit 30 240 270 300 300 300
3121 Developer Charges For SE - 2,066 - - - -
Total Licenses & Permits 809,430 1,148,663 705,789 858,100 858,100 877,300 3201 Motor Vehicle Fines 8,302 812 - 8,000 8,000 8,000
3202 Court Fines 1,410 11,759 10,748 3,500 3,500 8,000
Total Fines & Forefeitures 9,712 12,571 10,748 11,500 11,500 16,000 3301 Interest Income 6,592 3,415 19,048 7,000 121,018 78,000 3302 Property Rental 7,539 9,415 12,045 7,500 7,500 11,375 Total Use of Money & Property 14,131 12,830 31,093 14,500 128,518 89,375 3401 Motor Vehicle Lic In Lieu 4,734 - - 4,700 4,700 5,000 3402 Sales Tax 1,733,522 1,827,426 2,323,281 1,730,000 1,730,000 2,090,000 3405 VLF Revenue 786,889 835,038 948,587 835,000 835,000 891,000 3408 Transient Occupancy Tax 140,349 207,026 191,041 153,000 153,000 160,000 3411 Franchise Fees Gas - - 34,088 18,200 18,200 19,000 3412 Franchise Fees Cable 58,807 62,155 60,011 60,000 60,000 60,000 3413 Franchise Fees Electric 72,210 79,090 60,127 50,000 50,000 54,000 3414 Franchise Fees SKF Sewer 103,019 137,466 105,771 130,000 130,000 132,000 3415 Franchise Fees Waste Mgmt 174,167 192,891 215,773 170,000 170,000 171,000 Total Sales Tax & Franchise Fees 3,073,697 3,341,092 3,938,679 3,150,900 3,150,900 3,582,000 3502 Special Police Fees 7,986 7,373 6,055 5,000 5,000 6,000 3506 Recreation Fees - 1,024 1,387 6,500 6,500 6,500
3507 Inspection Fees 6,417 3,002 23,490 7,000 7,000 22,000 3515 Planning Fees 33,347 32,798 105,727 65,000 65,000 65,000

CITY OF FOWLER

GENERAL FUND
FISCAL YEAR 2024-2025
14 68
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 3518 Bad Check Fee - 20 - 50 50 50
3523 Park Maintenance Fees 16,333 2,265 1,850 2,000 2,000 3,000 3528 Gen Plan Update Fees 13,706 27,725 10,988 20,000 20,000 20,000 3529 Site Plan Review Fees 8,029 2,736 - 6,000 6,000 6,000 Total Charges for Services 85,818 76,943 149,497 111,550 111,550 128,550 3609 Senior Lunch Program 37 1,442 706 1,000 1,000 1,000 3612 Public Safety 12,397 17,782 18,467 12,000 12,000 12,000 3615 COPS - 161,285 - - - -
3616 Police Grant - - 15,433 - - -
3629 Street Project Revenue 7,755 2,483 1,400 - - -
3640 Grant Revenue SJVAPCD - 10,091 40,000 200,000 200,000 40,000 3640 Prop 68 Grant Revenue - - - - - 180,000
3660 Other Grant Revenue-planning 5,253 - 64,724 124,650 245,276 - Total Grants 25,442 193,083 140,730 337,650 458,276 233,000 3701 Donations 10,500 13,160 16,646 4,000 4,000 7,000
3702 Vol Fire Donations - - - 1,000 1,000 1,000
3704 Police FUSD SRO Reimbursement - - - 37,016 37,016 80,000 3705 Insurance Recovery - - 65,069 - - -
3706 Misc Revenues 1,346 236,009 57,435 58,500 1,500 108,000 3707 POST Reimb 159 3,427 4,655 600 600 3,000
3708 Misc Refunds 148,299 79,487 51,226 500 500 6,000
3709 Other Reimbursements 57,068 49,529 2,214 20,000 20,000 10,000 3711 Cash Over/(Short) - 38 - 50 50 50
3712 Sale of Property 1,050 - - - - -
3801 Lease Proceeds 610,420 - - - -
Total Misc Revenue 218,422 992,070 197,245 121,666 64,666 215,050 3900 UUT Transfer In General FB - 85,525 - - -
3900 COPS Transfer In - 125,000 125,000 136,159 125,000 125,000 3900 District Sales Tax Transfer In UAL CalPers - 322,562 361,015 360,325 360,325 455,882 3900 UUT Transfer In for Recreation - 60,000 60,000 60,000 60,000 60,000 3900 UUT Transfer In for Parks Maint - - 70,000 70,000 70,000 70,000 3900 UUT Transfer In for Parks Maint - 59,800 60,000 60,000 60,000 60,000 3900 UUT Transfer in for Sr Cit Program - 70,000 70,000 70,000 70,000 70,000 Total Transfer In - 722,887 746,015 756,484 745,325 840,882 TOTAL GENERAL FUND REVENUES 5,357,970 7,622,600 7,208,771 6,317,600 6,562,409 7,182,457

GENERAL FUND EXPENDITURES
City Council 6010
Wages and Benefits
5020 Salary - Part Time 10,370 9,962 8,743 10,370 10,370 10,370 5081 Tax & Allow 792 767 669 900 900 900
Total Wages and Benefits 11,162 10,729 9,412 11,270 11,270 11,270 Maintenance and Operation
5100 Office Expense 116 - 143 50 50 -
5110 Special Dept Expense 2,678 6,581 11,879 6,000 6,000 6,000 5150 Contingency - - - 9,000 9,000 9,000
5190 Maint Struct Impr Grounds - 587 - 500 500 -
5220 Professional Services - 2,358 - 5,000 5,000 5,000
5250 Memberships & Dues 99 114 - 2,500 2,500 2,500
5260 Conferences & Meetings 635 3,889 4,861 10,000 10,000 10,000 15 69
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 Total Maintenance and Operation 3,528 13,529 16,883 33,050 33,050 32,500 Total City Council 14,690 24,258 26,295 44,320 44,320 43,770 Administration 6020
Wages and Benefits
5010 Salary - Full Time 181,838 158,127 221,599 228,474 228,474 248,680 5030 Salary - Overtime - 26 100 100 500
5020 Salary - Parttime - 925 - - - -
5081 Tax & Allow 14,038 13,585 20,905 19,195 19,195 20,876 5082 CalPERS 28,138 15,852 20,341 37,700 37,700 38,929
5083 CalPERS UAL 22,646 29,610 41,649 50,859 50,859 50,918 5084 Health Insurance 7,494 26,335 16,338 21,728 21,728 21,747 5087 Workers Comp 2,432 2,488 3,326 15,728 15,728 13,256 Total Wages and Benefits 256,586 246,922 324,184 373,784 373,784 394,906 Maintenance and Operation
5100 Office Expense 4,252 2,187 662 2,100 2,100 2,100
5105 Meal Expense 108 - - - - -
5110 Special Dept Expense 3,438 6,594 12,175 10,000 10,000 10,000 5111 Covid Expense 17,458 - - - - -
5121 Supplies 2,578 5,996 4,955 2,000 2,000 2,000
5150 Publications/Legal Notice 2,711 679 - 500 500 500
5160 Communications 13,890 553 46 - - -
5170 Utilities 466 14 1,500 - - -
5175 Postage 3,318 833 1,478 1,000 1,000 1,000
5176 Permits Fees 4,198 - - - - -
5180 Rents & Leases 885 7,714 - 2,000 2,000 1,500
5182 Equipment Rent/Leases 5,364 2,396 6,417 4,000 4,000 - 5185 Janitorial Materials/Maint 3,191 3,461 4,720 3,000 3,000 3,000 5190 Maint Struct Impr Grounds 1,582 1,355 1,021 2,500 2,500 2,000 5205 Vehicle Maintenance 681 1,565 742 - - -
5210 Gasoline/Diesel Fuel 464 105 - - - -
5220 Professional Services 38,119 65,386 23,843 40,000 40,000 35,000 5230 Computer Support Services 7,939 - 1,992 - - -
5240 Insurance 353 - - - - -
5250 Memberships & Dues 7,795 7,934 11,545 7,000 7,000 7,000 5260 Conferences & Meetings 936 4,184 8,800 5,000 5,000 5,000 5300 Education/Training 139 - 250 1,500 1,500 1,500
5620 Legal 9,807 - - - - -
Total Maintenance and Operation 129,672 110,956 80,146 80,600 80,600 70,600 Capital Expenditures
5715 Equipment 291 - - - - -
Total Capital Expenditures 291 - - - - -
Total Administration 386,549 357,878 404,330 454,384 454,384 465,506 City Clerk/Human Resources 6025
Wages and Benefits
5010 Salary - Full Time 63,652 37,825 53,045 68,764 68,764 74,779 5030 Salary - Overtime - - 14 - - 50
5081 Tax & Allow 4,821 2,255 4,057 13,945 13,945 6,866
5082 CalPERS 1,083 5,365 4,764 4,042 4,042 4,245
16 70
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5083 CalPERS UAL 10,487 8,055 354 - - 120
5084 Health Insurance 3,599 4,036 9,060 27,956 27,956 30,873 5087 Workers Comp 289 259 969 5,243 5,243 3,314
Total Wages and Benefits 83,931 57,795 72,263 119,950 119,950 120,247 Maintenance and Operation
5100 Office Expense 15 179 50 150 150 150
5110 Special Dept Expense 4,221 1,608 6,181 8,000 8,000 14,000 5115 Recruitment - - - - - 18,000
5150 Publications/Legal Notices 3,557 1,872 925 1,500 1,500 1,500 5220 Professional Services 3,453 1,140 9,768 10,000 10,000 7,000 5230 Computer Support Services 2,021 - - - - -
5250 Memberships & Dues 90 200 425 400 400 2,650
5260 Conferences & Meetings - 2,836 1,456 2,500 2,500 2,500 5300 Education/Training 1,025 2,469 2,701 5,000 5,000 7,000 Total Maintenance and Operation 14,382 10,304 21,506 27,550 27,550 52,800 Capital Expenditures
5715 Equipment 391 - - - - -
Total Capital Expenditures 391 - - - - -
Total City Clerk 98,704 68,099 93,769 147,500 147,500 173,047 Finance 6030
Wages and Benefits
5010 Salary - Full Time 148,438 95,254 88,267 103,120 103,120 125,235 5020 Salary - Part Time - 1,078 3,133 1,000 1,000 -
5030 Salary - Overtime - - - 1,000 1,000 1,000
5081 Tax & Allow 13,564 12,559 14,690 9,432 9,432 11,572 5082 CalPERS 13,522 18,755 14,224 15,733 15,733 19,730
5083 CalPERS UAL 9,718 35,306 40,039 24,702 24,702 24,700 5084 Health Insurance 6,500 12,227 12,275 11,284 11,284 5,556 5087 Workers Comp 1,189 1,663 1,848 6,990 6,990 6,628
Total Wages and Benefits 192,931 176,842 174,476 173,261 173,261 194,421 Maintenance and Operation
5100 Office Expense 1,677 1,750 316 1,500 1,500 1,000
5110 Special Dept Expense 550 830 1,357 500 500 500
5121 Supplies 410 20 - 100 100 100
5160 Communications 4,061 1,803 614 - - -
5220 Professional Services 129,905 238,578 93,155 95,000 95,000 95,000 5230 Computer Support Services 41,851 33,278 29,181 30,000 30,000 30,000 5250 Memberships & Dues 270 762 190 500 500 500
5260 Conferences & Meetings 848 3,150 4,280 5,000 5,000 5,000 5300 Education/Training 1,440 - - 5,000 5,000 5,000
5621 Financial Services 33,660 1,617 (151) 2,000 2,000 1,000 Total Maintenance and Operation 214,672 281,788 128,942 139,600 139,600 138,100 Capital Expenditures
5715 Equipment-Billng Software 11,495 - - - - -
Total Capital Expenditures 11,495 - - - - -
Total Finance 419,098 458,630 303,418 312,861 312,861 332,521 City Attorney 6060
Expenditures
17 71
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5620 Legal Services-Retainer 221,163 268,759 197,011 180,000 180,000 200,000 Total Maintenance and Operation 221,163 268,759 197,011 180,000 180,000 200,000 Total City Attorney 221,163 268,759 197,011 180,000 180,000 200,000 General Government 6080
Wages and Benefits
5035 Cashout Reserves 172,777 81,287 64,241 - - 17,000
Total Wages and Benefits 172,777 81,287 64,241 - - 17,000 Maintenance and Operation
5110 Special Dept Expense - 8,392 7,328 5,000 5,000 5,000 5170 Utilities - 15,911 24,638 12,000 12,000 20,000
5240 Insurance 100,572 270,788 158,375 221,362 221,362 221,362 5715 Equipment - - - 40,000 8,946 -
5900 Transfers Out - Debt Service - 166,106 16,800 15,600 15,600 - Total Maintenance and Operation 100,572 461,197 207,141 293,962 262,908 246,362 Total General Government 273,349 542,484 271,382 293,962 262,908 263,362 Police 6120
Wages and Benefits
5010 Salary - Full Time 694,934 726,698 869,328 878,891 878,891 1,175,749 5020 Salary - Part Time 34,065 29,874 30,385 20,000 20,000 20,000 5030 Salary - Overtime 111,068 109,892 79,528 101,159 126,531 45,000 5081 Tax & Allow 69,035 78,643 77,334 92,669 92,669 131,215 5082 CalPERS 161,320 144,832 102,310 140,108 140,108 179,784 5083 CalPERS UAL 142,418 170,385 186,283 187,155 187,155 220,219 5084 Health Insurance 136,506 147,905 127,513 171,512 171,512 145,037 5086 Uniform Allow 6,999 9,753 8,544 8,500 8,500 11,400 5087 Workers Comp 82,509 70,202 76,608 55,923 55,923 64,625 Total Wages and Benefits 1,438,854 1,488,184 1,557,833 1,655,917 1,681,289 1,993,029 Maintenance and Operation
5100 Office Expense 2,387 2,302 2,204 2,500 2,500 2,500 5101 Printing - - - - 4,000
5104 Site/Program Supply/Explorer - - 2,009 2,000 2,000 2,000 5110 Special Dept Expense 184 18,229 18,887 12,000 12,000 14,000 5111 COVID 19 1,300 - - - - -
5120 Small Tools 1,113 409 - - 5,000
5121 Supplies 680 907 2,841 500 500 2,000
5140 Advertising/Promotion 1,622 476 883 1,000 1,000 -
5150 Publications/Legal Notices 1,005 986 1,285 1,000 1,000 1,000 5160 Communications 26,634 34,008 40,583 - - -
5175 Postage 657 833 1,636 1,000 1,000 1,000
5182 Equip Rent /Leases 6,059 3,836 4,909 5,000 5,000 - 5185 Janitorial/Facilities Maintenance 233 239 1,460 1,500 1,500 1,500 5190 Maint Struct Impr Grounds 801 - 836 1,000 1,000 1,000 5200 Equip Maintenance 4,774 1,022 538 500 500 1,000
5205 Vehicle Maintenance 25,105 21,686 10,038 15,000 15,000 10,000 5210 Gasoline/Diesel Fuel 21,706 21,187 27,689 35,000 35,000 28,000 5220 Professional Services 22,209 33,526 23,673 15,000 15,000 25,000 5230 Computer Support Services 18,422 19,843 15,249 14,000 14,000 14,000 5250 Memberships & Dues 538 738 595 500 500 1,000
18 72
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5260 Conferences & Meetings 593 1,493 5,393 3,000 3,000 4,000 5270 Booking Fees - 3,989 7,404 4,000 4,000 5,500
5271 Dispatch Fees 93,340 119,639 107,611 104,000 104,000 115,000 5300 Education/Training 2,944 7,737 8,893 17,200 17,200 15,000 5310 Medical /Labs 1,106 636 3,384 1,500 1,500 5,000
Total Maintenance and Operation 233,412 293,721 288,000 237,200 237,200 257,500 Capital Expenditures
5710 Improvements - 58,990 - - - -
5715 Equipment 80,034 133,120 71,588 - - -
Total Capital Expenditures 80,034 192,110 71,588 - - -
Total Police 1,752,300 1,974,015 1,917,421 1,893,117 1,918,489 2,250,529 Fire 6130
Wages and Benefits
5010 Salaries Full time - 25,206 3,520 9,543 9,543 -
5020 Salaries Part time 30,455 36,664 5,243 - - 4,375
5081 Tax & Allow - (18) (34) 936 936 438
5082 CalPERS - 276 - 725 725 -
5083 CalPERS UAL - 5,157 5,821 - - -
5084 Health Insurance 28 5,498 1,913 2,877 2,877 50
5083 Uniform Allow - 981 - - - -
5087 Workers Comp 8,217 5,362 6,363 1,748 1,748 -
Total Wages and Benefits 38,700 79,126 22,826 15,829 15,829 4,863 Maintenance and Operation
5100 Office Expense 883 645 67 - - -
5110 Special Dept Expense 2 2,973 220 - - -
5111 COVID 19 934 - - - - -
5120 Small Tools 438 1,485 - - - -
5121 Supplies 18,423 10,301 1,789 - - -
5130 Clothing/Personal Expense 8,368 14,989 - - - -
5160 Communications 3,148 - - - - -
5170 Utilities 8,487 14,597 10,036 4,500
5182 Equip Rent/Leases - - - - - 1,000
5185 Janitorial Materials/Maint 2,422 3,366 1,919 - - 1,500 5190 Structural Maintenance 48 1,789 835 - - -
5200 Equip Maintenance 3,998 2,266 505 - - -
5205 Vehicle Maintenance 29,871 6,101 4,600 - - 10,000
5210 Gasoline/Diesel Fuel 3,169 6,690 682 - - -
5220 Professional Services 3,053 1,954 181,270 233,787 233,787 290,000 5230 Computer Support Services 1,438 - - - - -
5250 Memberships & Dues 315 257 - - - -
5271 Dispatch Fees 5,860 5,757 - - - -
5300 Education/Training 2,549 6,035 9,136 20,000 20,000 - 5310 Medical / Labs 1,877 3,670 364 - - -
5510 Engineering Consulting - - 2,580 - - -
Total Maintenance and Operation 95,283 82,875 214,003 253,787 253,787 307,000 Capital Expenditures
5705 Building 765 - - - - -
5710 Improvements 428 - - - - -
19 73
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5715 Equipment 28,125 626,025 - - - -
Total Capital Expenditures 29,318 626,025 - - - -
Total Fire 163,301 788,026 236,829 269,616 269,616 311,863 Planning 6150
5010 Salary - Full Time 11,029 57,063 61,293 64,938 64,938 74,549 5020 Salary - Part Time 3,287 632 1,048 1,500 1,500 1,000 5081 Tax & Allow - 4,482 4,736 5,925 5,925 6,758
5082 CalPERS 6,595 15,159 12,899 12,190 12,190 13,796
5083 CalPERS UAL 165 267 217 15,306 15,306 19,262
5084 Health Insurance 4,229 18,732 20,932 12,783 12,783 13,511 5087 Workers Comp 205 936 1,207 5,243 5,243 3,314
Total Wages and Benefits 25,510 97,271 102,332 117,885 117,885 132,190 Maintenance and Operation
5100 Office Expense 425 3,024 5,834 5,000 5,000 8,000
5110 Special Dept Expense 360 1,896 24,490 - - -
5121 Supplies - - 103 - - -
5150 Publications/Legal Notices 350 5,220 15,499 7,000 7,000 15,000 5160 Communications 315 495 1,296 - - -
5170 Utilities 308 2,290 5,529 6,000 6,000 6,000
5182 Equip Rent /Leases 2,154 3,263 6,079 - - -
5200 Equip Maintenance - 368 - - - -
5185 Janitorial Maintenanc - 121 160 - - -
5220 Professional Services 91,933 212,032 313,059 234,650 234,650 235,000 5230 Computer Support Service 3,234 17,416 5,911 15,000 15,000 15,000 5250 Memberships & Dues - 150 - 500 500 2,000
5300 Education/Training 472 129 5,329 10,000 10,000 10,000 5510 Engineering Consultant 188,671 233,111 186,856 120,000 120,000 100,000 5520 Planning Consultant 427,850 194,096 251,474 - - -
5620 Legal 819 21 - - - -
Total Maintenance and Operation 716,891 673,632 821,619 398,150 398,150 391,000 Total Planning 742,401 770,903 923,951 516,035 516,035 523,190 Building Dept 6160
Wages and Benefits
5010 Salary - Full Time 75,034 117,702 170,708 172,605 172,605 222,850 5020 Salary - Part Time 7,700 8,200 - 10,000 10,000 4,375 5030 Salary - Overtime 5,172 - 3,020 2,000 2,000 -
5081 Tax & Allow 9,604 9,565 13,751 19,543 19,543 23,892 5082 CalPERS 4,667 13,161 13,874 21,906 21,906 25,814
5083 CalPERS UAL 10,941 14,046 15,331 29,375 29,375 24,330 5084 Health Insurance 1,651 12,779 16,090 20,691 20,691 21,545 5087 Workers Comp 1,800 1,814 6,767 12,233 12,233 11,599 Total Wages and Benefits 116,569 177,267 239,541 288,353 288,353 334,405 Maintenance and Operation
5100 Office Expense 360 2,127 2,109 - - -
5110 Special Dept Expense 1,946 1,899 995 - - -
5121 Supplies - 711 - - - -
5140 Advertising /Promotion - 150 - - - -
Wages and Benefits
20 74
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5160 Communications 865 1,473 81 - - -
5182 Equip Rent/ Leases 1,337 2,922 6,079 - - -
5200 Equipment Maintenace - 1,789 - - - -
5205 Vehicle Maintenance 626 1,366 143 1,500 1,500 1,500 5210 Gasoline/Diesel Fuel 902 259 - 1,500 1,500 1,500
5220 Professional Services 10,115 145,873 156,542 128,000 128,000 - 5225 Building Consultant - - - - - 100,000
5230 Computer Support Services 3,234 3,636 8,669 - - -
5250 Memberships & Dues 618 390 145 - - -
5260 Conferences & Meetings 121 - - - - -
5272 State Fees - 2,129 6,062 - - -
5300 Education/Training - 810 4,398 - - -
Total Maintenance and Operation 20,124 165,534 185,223 131,000 131,000 103,000 Capital Expenditures
5715 Equipment - - - - - -
Total Capital Expenditures - - - - - -
Total Building 136,693 342,801 424,764 419,353 419,353 437,405 Information Technology 6170
Maintenance and Operation
5160 Communications - - - 33,150 33,150 40,450
5180 Rents & Leases - - - 46,000 46,000 11,000
5230 Computer Support Services - - - 77,000 77,000 60,000 Total Maintenance and Operation - - - 156,150 156,150 111,450 5718 Computer Hardware - - - - - 10,000
Total Capital Expenditures - - - - - 10,000
Total Information Technology - - - 156,150 156,150 121,450 Public Works - Street Maintenance 6200
Wages and Benefits
5010 Salary - Full Time 199,339 213,973 143,960 181,390 166,390 103,375 5030 Salary - Overtime 121 758 411 500 500 -
5080 Employee Benefits - - 212 - - -
5081 Tax & Allow 15,104 16,751 10,645 23,041 23,041 11,039 5082 CalPERS 31,802 32,467 23,515 28,908 28,908 17,495
5083 CalPERS UAL 27,379 18,081 20,902 23,523 23,523 47,160 5084 Health Insurance 80,317 58,335 48,760 53,258 53,258 30,366 5086 Uniform Allow - 686 - - - -
5087 Workers Comp 9,734 8,732 8,756 10,486 10,486 4,971 Total Wages and Benefits 363,796 349,783 257,161 321,106 306,106 214,406 Maintenance and Operation
5100 Office Expense 1,766 1,041 1,091 1,000 1,000 -
5110 Special Dept Expense - - 920 5,000 5,000 5,000
5111 Covid 19 21,539 - - - - -
5120 Small Tools 746 1,690 984 2,500 2,500 2,500
5121 Supplies 15,233 20,365 14,282 16,000 16,000 16,000 5130 Clothing/Personal Expense 369 315 5,777 700 700 700 5160 Communications 855 1,141 3,088 - - -
5170 Utilities 43,057 100,981 90,270 87,000 87,000 87,000 5176 Permits Fees 627 - - - - -
21 75
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5180 Rents & Leases 1,423 3,780 (3,569) 2,000 2,000 2,000 5182 Equip Rent/Leases - 493 12,341 - - -
5185 Janitorial Materials/Maint 4,245 4,684 6,157 6,000 6,000 6,000 5190 Maint Struct Impr Grounds 1,000 1,446 1,491 1,400 1,400 1,400 5195 Street Maint Supplies 17,048 23,266 34,552 15,000 15,000 15,000 5200 Equip Maintenance 22,520 8,234 26,426 19,000 19,000 19,000 5202 Street Maintenance 27,017 36,335 17,539 75,000 75,000 50,000 5203 Park Maintenance 113 - 2,191 15,000 15,000 1,000
5205 Vehicle Maintenance 5,339 13,408 12,239 5,500 5,500 5,500 5210 Gasoline/Diesel Fuel 9,735 2,987 3,365 7,000 7,000 7,000 5220 Professional Services 12,773 (3,492) 39,198 10,725 10,725 - 5221 CDBG Project -County Prog 5,063 - - - - -
5230 Computer Support - - 1,422 - - -
5250 Memberships & Dues 350 257 604 600 600 600
5260 Conferences & Meetings - 2,289 14 2,000 2,000 2,000 5300 Education/Training - - 816 2,000 2,000 3,500
5510 Engineering Consulting 5,320 2,483 59,224 100,000 30,000 120,000 Total Maintenance and Operation 196,138 221,703 330,422 373,425 303,425 344,200 Capital Expenditures
5710 Improvements 3,217 - 10,098 125,000 125,000 -
5710 Improvements/Paving next to florist - - - - - 50,000 5710 Improvements/Curvert Replc Merced/6th - - - - - 40,000 5715 Equipment-Trailer 1,047 215 - - - 13,000
5720 Vehicles-1/2 Ton Truck - - - - - 10,725
5720 Vehicles-Electric Cart - - - - - 20,000
5720 Vehicles-Bucket Truck 1/3 - - 42,492 20,000 20,000 25,000 Total Capital Expenditures 4,264 215 52,590 145,000 145,000 158,725 Total Public Works Streets Maintenance 564,198 571,701 640,173 839,531 754,531 717,331 Public Works Administration 6210
Wages and Benefits
5010 Salary - Full Time - - - - - 151,744
5081 Tax & Allow - - - - - 16,395
5082 CalPERS - - - - - 19,702
5083 CalPERS UAL - - - - - 19,874
5084 Health Insurance - - - - - 18,324
5087 Workers Comp - - - - - 8,285
Total Wages and Benefits - - - - - 234,324
Maintenance and Operation
5100 Office Expense - - - - - 1,000
Total Maintenance and Operation - - - - - 1,000
Capital Expenditures
5710 Improvements - - - - - -
Total Capital Expenditures - - - - - -
Total Public Works Administration - - - - - 235,324
Public Works - Park Maintenance 6260
Wages and Benefits
5010 Salary - Full Time 72,141 113,654 133,488 223,426 238,426 227,925 5020 Salary - Part Time 121 - 21,609 3,000 3,000 -
22 76
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5030 Salary - Overtime - 869 411 - - 3,000
5080 Employee Benefits - - (311) - - -
5081 Tax & Allow 5,386 8,421 9,851 31,703 31,703 27,046 5082 CalPERS 15,447 15,225 12,211 26,861 26,861 26,706
5083 CalPERS UAL 27,379 18,081 21,107 8,252 8,252 22,641 5084 Health Insurance - 13,166 23,192 79,185 79,185 90,429 5087 Workers Comp 7,171 4,388 7,290 15,728 15,728 11,599 Total Wages and Benefits 127,645 173,804 228,848 388,155 403,155 409,346 Maintenance and Operation
5110 Special Dept Expense 49 - 1,959 - - -
5111 Covid-19 1,235 - - - - -
5120 Small Tools 1,880 991 1,728 3,000 3,000 3,000
5121 Supplies 3,656 8,126 5,689 1,800 1,800 1,800
5130 Clothing/Personal Expense 294 460 946 1,000 1,000 1,000 5170 Utilities - 6,584 8,208 10,000 10,000 10,000
5180 Rents & Leases - 5,305 2,666 3,000 3,000 3,000
5185 Janitorial Materials/Maint 4,199 4,410 3,968 3,200 3,200 3,200 5190 Maint Struct Impr Grounds - 1,770 - - - -
5195 Street Maint Supplies 230 - 4,295 - - -
5200 Equip Maintenance 5,608 9,319 8,069 5,000 5,000 5,000 5202 Street Maintenance - - 2,032 - - -
5203 Park Maintenance 7,876 4,396 19,819 15,000 15,000 15,000 5205 Vehicle Maintenance 5,907 2,551 5,920 7,500 7,500 7,500 5210 Gasoline/Diesel Fuel 7,117 6,000 6,362 6,400 6,400 6,400 5220 Professional Services 118 - - - - -
5300 Education/Training - - - - - 1,500
Total Maintenance and Operation 38,169 49,912 71,661 55,900 55,900 57,400 Capital Expenditures
5175 Equipment 1,412 11,320 - - - -
5710 Improvements - - 5,828 - - -
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-Electric Cart - - - - - 20,000
5720 Vehicles-Bucket Truck 1/3 - - 26,312 - - 25,000
Total Capital Expenditures 1,412 11,320 32,140 180,000 180,000 225,000 Total Public Works-Park Maintenance 167,226 235,036 332,649 624,055 639,055 691,746 Public Works - Animal Control 6270
Maintenance and Operation
5110 Special Dept Expense - 754 133 1,000 1,000 100
5121 Supplies 123 65 60 - - 1,500
5220 Professional Services 7,055 11,370 775 6,000 6,000 4,000 Total Maintenance and Operation 7,178 12,189 968 7,000 7,000 5,600 Total Public Works Animal Control 7,178 12,189 968 7,000 7,000 5,600 Recreation 6400
Wages and Benefits
5010 Salary - Full Time 22,331 23,064 36,688 39,335 39,335 45,308 5020 Salary - Part Time - 9,803 7,599 12,000 12,000 12,000 23 77
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5030 Salary - Overtime 284 3,716 - - - -
5081 Tax & Allow 1,644 1,806 4,689 3,666 3,666 4,184
5082 CalPERS 4,851 4,967 5,224 7,956 7,956 9,033
5083 CalPERS UAL 6,895 5,873 8,622 10,576 10,576 13,317 5084 Health Insurance 8,415 11,838 9,175 7,956 7,956 9,033 5087 Workers Comp 179 161 743 3,495 3,495 1,657
Total Wages and Benefits 44,599 61,228 72,740 84,984 84,984 94,532 Maintenance and Operation
5100 Office Expense - 1,065 - 1,500 1,500 1,500
5104 Site/Program Supply - - - - - -
5105 Meal Expense 12,812 - - - - -
5110 Special Dept Expense - 39,408 54,663 70,000 70,000 15,000 Spring Fest City Wide Yard Sale - - - - - 500
Easter Egg Scavanger Hunt - - - - - 3,000
4th of July - - - - - 45,500
Wednesday Night at the Park - - - - - 16,000
Trunk or Treat - - - - - 3,500
Chrismas on Merced - - - - - 4,000
Kids Shopping Day - - - - - 1,800
Pancakes & Pets - - - - - 3,000
5121 Supplies 352 - - 3,000 3,000 -
5150 Publications/Legal Notices - 185 - 1,000 1,000 1,000 5160 Communications 832 - - - - -
5170 Utilites 466 - - - - -
5182 Equip Rent/Leases - 3,391 3,814 4,000 4,000 4,000
5185 Janitorial Maintenance - - 141 - - -
5220 Professsional Services - - - - - 9,000
5300 Education/Training 250 - - 2,000 2,000 2,000
Total Maintenance and Operation 14,712 44,049 58,618 81,500 81,500 109,800 Capital Expenditures
5715 Equipment-Christmas Tree - - - - - 35,000
5710 Improvements 16,911 - - - - -
Total Capital Expenditures 16,911 - - - - 35,000
Total Recreation 76,222 105,277 131,358 166,484 166,484 239,332 Senior Center 6700
Wages and Benefits
5010 Salary - Full Time 22,331 23,064 30,386 34,336 34,336 39,646 5020 Salary - Part Time - 12,156 17,345 15,000 15,000 18,000 5030 Salary - Over Time - - - - - -
5081 Tax & Allow 1,767 1,806 4,207 3,190 3,190 3,650
5082 CalPERS 4,851 4,966 5,223 7,576 7,576 8,614
5083 CalPERS UAL 6,895 5,873 8,596 10,576 10,576 13,317 5084 Health Insurance 8,415 9,450 9,175 10,667 10,667 11,378 5087 Workers Comp 179 104 743 1,748 1,748 1,657
Total Wages and Benefits 44,438 57,419 75,675 83,093 83,093 96,262 Maintenance and Operation
5100 Office Expense 696 103 174 1,000 1,000 1,000
24 78
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5104 Site/Program Supply 568 3,584 5,363 2,000 2,000 2,000 5105 Meal Expense 61,379 21,221 8,389 45,000 45,000 45,000 5110 Special Dept Expense 363 4,794 - 5,500 5,500 5,500 5111 COVID 19 5,805 - - - - -
5110 Special Dept Expense - - 10,471 - - -
5121 Supplies 799 2,440 707 2,500 2,500 2,500
5150 Publications/Legal Notice - - 72 - 88 -
5160 Communications 3,098 (952) 714 - 526 -
5170 Utilities 6,446 8,914 14,647 9,000 9,000 9,000
5175 Postage - - - 50 50 50
5180 Rent & Leases 630 - - 2,000 2,000 -
5182 Equip Rent/Leases 3,363 986 485 1,500 1,500 1,500
5185 Janitorial Materials/Maint 1,691 2,186 4,737 5,000 5,000 5,000 5190 Maint Struct Impr Grounds - - 3,867 - - 500
5200 Equipment Maintenance 779 1,900 22 - - -
5203 Park Maintenance - - 210 - - -
5205 Vehicle Maintenance 311 - - - - -
5220 Professional Services 1,147 2,298 - 5,000 5,000 2,000 5230 Computer Support Services 1,237 - - - - -
5260 Conferences & Meetings 1,456 - - - - -
5300 Education Training 35 - 62 - - -
Total Maintenance and Operation 89,803 47,474 49,920 78,550 79,164 74,050 Capital Expenditures
5715 Equipment - - - - - -
Total Capital Expenditures - - - - - -
Total Senior Center 134,241 104,893 125,595 161,643 162,257 170,312 TOTAL GENERAL FUND EXPENSES 5,157,313 6,624,949 6,029,913 6,486,011 6,410,943 7,182,288 REVENUE GRAND Totals: 5,357,970 7,622,600 7,208,771 6,317,600 6,562,409 7,182,457 EXPENSE GRAND Totals: 5,157,313 6,624,949 6,029,913 6,486,011 6,410,943 7,182,288 Net Increase/(Decrease) in Fund Balance 200,657 997,651 1,178,858 (168,411) 151,466 169 Beginning Fund Balance July 1 3,200,810 3,401,467 4,399,118 5,577,976 5,577,976 5,729,442 Adjustment to Fund Balance -
Ending Fund Balance June 30 3,401,467 4,399,118 5,577,976 5,409,565 5,729,442 5,729,611 25 79
Section 8, Item F.

CITY COUNCIL
14000
City Council FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6010 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 11,162$ $ 10,729 9,412$ 11,270$ 11,270$ 11,270$ 0.00% Maintenance and Operation 3,528$ $ 13,529 16,883$ 33,050$ 33,050$ 32,500$ -1.66% TOTAL EXPENDITURES 14,690$ $ 24,258 26,295$ 44,320$ 44,320$ 43,770$ 125000
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 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
26 80
Section 8, Item F.

ADMINISTRATION
14000
City Manager FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6020 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 256,586$ $ 246,922 $ 324,184 $ 373,784 $ 373,784 394,906$ 5.65% Maintenance and Operation 129,672$ $ 110,956 $ 80,146 $ 80,600 $ 80,600 70,600$ -12.41% Capital Outlay 291$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 386,549$ $ 357,878 $ 404,330 $ 454,384 $ 454,384 465,506$ 125000
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.
85%
15%
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 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
27 81
Section 8, Item F.

CITY CLERK/HUMAN RESOURCES
14000
City Clerk/Human Resources FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6025 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 83,931$ $ 72,263$ 57,795 119,950$ 119,950$ 120,247$ 0.25% Maintenance and Operation 14,382$ $ 21,506$ 10,304 27,550$ 27,550$ 52,800$ 91.65% Capital Outlay 391$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 98,704$ $ 68,099 93,769$ 147,500$ 147,500$ 173,047$ 125000
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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: This budget includes increases for
employee recognition program, election costs, and training for staff within this department. Also included are funds for recruitment and onboarding of perspective employees
across the organization.
69%
31%
Expenses
Wages and Benefits
Maintenance and Operation
28 82
Section 8, Item F.

FINANCE
14000
Finance FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6030 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 192,931$ $ 176,842 174,476$ 173,261$ 173,261$ 194,421$ 12.21% Maintenance and Operation 214,672$ $ 281,788 128,942$ 139,600$ 139,600$ 138,100$ -1.07% Capital Outlay 11,495$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 419,098$ $ 458,630 303,418$ 312,861$ 312,861$ 332,521$ 125000
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 funds for the
City's auditing services.
42% 58%
Expenses
Wages and Benefits
Maintenance and Operation
29 83
Section 8, Item F.

CITY ATTORNEY
City Attorney FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6060 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Maintenance and Operation 221,163$ $ 268,759 197,011$ 180,000$ 180,000$ 200,000$ 11.11% Capital Outlay -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 221,163$ $ 268,759 197,011$ 180,000$ 180,000$ 200,000$ 125000
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: The City Attorney is chief legal advisor for the City. 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 slightly increase compared to last fiscal year.
100%
Expenses
Maintenance and Operation
30 84
Section 8, Item F.

GENERAL GOVERNMENT
General Government FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6080 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 172,777$ $ 81,287 $ 64,241 -$ -$ 17,000$ 0.00% Maintenance and Operation 100,572$ $ 461,197 $ 207,141 293,962$ 262,908$ 246,362$ -6.29% TOTAL EXPENDITURES 273,349$ $ 542,484 $ 271,382 293,962$ 262,908$ 263,362$ -10.41% 125000
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 funds for
facilites, risk, and to help offset one-time
personnel costs.
6%
94%
Expenses
Wages and Benefits
Maintenance and Operation
31 85
Section 8, Item F.

POLICE
14000
Police FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6120 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 1,438,854 $ 1,488,184 $ 1,557,833 $ 1,655,917 $ 1,681,289 $ 1,993,029 18.54% Maintenance and Operation $ 233,412 $ 293,721 $ 288,000 $ 237,200 $ 237,200 $ 8.56% 257,500 Capital Outlay $ 80,034 $ 192,110 $ 71,588 $ - -$ $ -
TOTAL EXPENDITURES $ 1,752,300 $ 1,974,015 $ 1,917,421 $ 1,893,117 $ 1,918,489 $ 2,250,529 125000
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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

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

Budget Highlights:This budget includes funding for an additional police officer for a total sworn personnel headcount of thirteen. It is anticipated this new position will help reduce overtime expenses. This budget also adds necessary funding for increased operational costs such as medical labs, materials costs, and Sheriff’s Office services.

Key services and operations from the prior fiscal year continue including the School Resource Officer cost-shared with the Fowler Unified School District, the Community Service Officer program, and support for important community events such as National Night Out, Trunk-or-Treat, and Wednesday Nights at Panzak Park. 89%
11%
Expenses
Wages and Benefits
Maintenance and Operation
32 86
Section 8, Item F.

FIRE
14000
Fire FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6130 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 38,700$ $ 79,126 22,826$ 15,829$ 15,829$ 4,863$ -69.28% Maintenance and Operation 95,283$ $ 82,875 214,003$ 253,787$ 253,787$ 307,000$ 20.97% Capital Outlay 29,318$ $ 626,025 -$ -$ -$ -$
TOTAL EXPENDITURES 163,301$ $ 788,026 236,829$ 269,616$ 269,616$ 311,863$ 125000
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: The City of Fowler contracts with Fresno County Fire Protection District (FCFPD) for all fire protection services. There were 574 calls for service in 2023. Of those 574 events, there were 70 fire events, 460 medicals, including 54 vehicle accidents and 44 "other" calls for services such as electrical or gas hazards.

Budget Highlights: This budget includes 33% of
the total contract with FCFPD with remainder
coming from UUT and Measure N.
2%
98%
Expenses
Wages and Benefits
Maintenance and Operation
33 87
Section 8, Item F.

PLANNING
14000
Planning FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6150 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 25,510$ $ 97,271 $ 102,332 117,885$ 117,885$ 132,190$ 12.13% Maintenance and Operation 716,891$ $ 673,632 $ 821,619 398,150$ 398,150$ 391,000$ -1.80% Capital Outlay -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 742,401$ $ 770,903 $ 923,951 516,035$ 516,035$ 523,190$ 125000
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: The Planning Division is responsible for long range land use planning, entitlements, economic development, and management of City-owned real estate. During FY2025, General Plan implementation will continue, including zoning ordinance impemenatation and the economic development focus area. Work will continue on many grant-funded initiatives such as the Merced Streetscape project and the Bike, Pedestrian, and Trails Master Plan. The Division will continue to support private sector housing and job creation projects including various residential subdivision maps, multi-household residential, retail construction, and a new industrial business park.

Budget Highlights: Proposed budget includes
city staff, the contract city engineer, and the
contract city planner.
25%
75%
Expenses
Wages and Benefits
Maintenance and Operation
34 88
Section 8, Item F.

BUILDING
14000
Building FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6160 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 116,569$ $ 177,267 239,541$ 288,353$ 288,353$ 334,405$ 15.97% Maintenance and Operation 20,124$ $ 165,534 185,223$ 131,000$ 131,000$ 103,000$ -21.37% Capital Outlay -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 136,693$ $ 342,801 424,764$ 419,353$ 419,353$ 437,405$ 125000
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: The 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 FY2025, staff will continue to assist the development community in the delivery of projects, address code enforcement issues, and collorate on economic development actvities.

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.
76%
24%
Expenses
Wages and Benefits
Maintenance and Operation
35 89
Section 8, Item F.

INFORMATION TECHNOLOGY
Information Technology FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6170 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits -$ -$ -$ -$ -$ -$
Maintenance and Operation -$ -$ -$ 156,150$ 156,150$ 111,450$ 0.00% Capital Outlay -$ -$ -$ -$ -$ 10,000$ 0.00%
TOTAL EXPENDITURES -$ -$ -$ 156,150$ 156,150$ 121,450$
125000
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: This is the second year of a stand-alone Information Technology (IT) Department. Staff continue to identify General Fund IT costs that are decentralized that should be brought under the umbrella of this department in order to better forecast and manage the City's IT expenses.

Budget Highlights: Expenses include ongoing IT
costs such as mobile and landline telephones,
internet access, management of the City's IT
infrastructure, user support, copiers, and
employee workstations.
92%
8%
Expenses
Maintenance and Operation
Capital Outlay
36 90
Section 8, Item F.

PUBLIC WORKS-STREET MAINTENANCE
Public Works-Street Maintenance FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6200 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits $ 363,796 $ 349,783 257,161$ $ 321,106 306,106$ $ 214,406 -29.96% Maintenance and Operation $ 196,138 $ 221,703 330,422$ $ 373,425 303,425$ $ 344,200 13.44% Capital Outlay $ 4,264 $ 52,590$ 215 $ 145,000 145,000$ $ 158,725 9.47% TOTAL EXPENDITURES $ 564,198 $ 571,701 640,173$ $ 839,531 754,531$ $ 717,331 125000
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: The Street Maintenance Division is dedicated to upholding the quality and safety of our local streets. Street Maintenance includes signage, striping, lighting, pothole patching, sidewalk repairs, weed/trash abatement, tree maintenance, and maintenance of the storm drainage infrastructure. Staff also oversee numerous paving projects each year, based on funding from the State, Fresno COG, and grants. Maintenance of the City’s storm drainage piping and basins is essential to safeguard Fowler’s public and private property against potential flooding.

Budget Highlights: In addition to ongoing operational funding, this budget includes funding for a number of one-time priorities. This budget includes funding for various capital improvement projects including improvements to the 6th Street storm drain, funding for one electric cart, reimbursed by the San Joaquin Valley Air Pollution Control District, and fleet funding for a portion of the purchase price of a bucket truck and 1/2 ton truck. 30%
48%
22%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
37 91
Section 8, Item F.

PUBLIC WORKS-ADMINISTRATION
Public Works-Park Maintenance FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6210 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits -$ -$ -$ -$ -$ 234,324$
Maintenance and Operation -$ -$ -$ -$ -$ 1,000$
Capital Outlay -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ 235,324$
125000
$0
$50,000
$100,000
$150,000
$200,000
$250,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: The creation of this new department represents a strategic move to consolidate public works administration, city facilities management, and fleet operations into a unified entity. Previously, these functions were fragmented across various departments, including parks maintenance and streets maintenance, leading to confusion and inconsistencies in resource allocation. Centralizing these responsibilities will streamline operations, improve coordination, and enhance efficiency across the board.

Budget Highlights: This budget allocation
encompasses salaries for administrative staff as
well as operational expenses.
99%
Expenses 1%
Wages and Benefits
Maintenance and Operation
38 92
Section 8, Item F.

PUBLIC WORKS-PARK MAINTENANCE
Public Works-Park Maintenance FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6260 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 127,645$ $ 173,804 $ 228,848 388,155$ 403,155$ 409,346$ 1.54% Maintenance and Operation 38,169$ $ 49,912 $ 71,661 55,900$ 55,900$ 57,400$ 2.68% Capital Outlay 1,412$ $ 11,320 $ 32,140 180,000$ 180,000$ 225,000$ 25.00% TOTAL EXPENDITURES 167,226$ $ 235,036 $ 332,649 624,055$ 639,055$ 691,746$ 125000
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: The Parks Maintenance division oversees the upkeep of all parks, including the maintenance of park play equipment, ensuring safety and enjoyment for all visitors. Additionally, our responsibilities extend to maintaining subdivision landscaping along main streets, properties within the public right-of-way, and traffic medians and islands, enhancing the aesthetic appeal of our community. Moreover, we are committed to meeting the recreational needs of our residents by introducing amenities such as pickleball courts and improving park lighting to extend hours of enjoyment. As part of our dedication to continuous improvement, we are actively engaged in future planning to enhance park amenities, ensuring our parks remain vibrant and welcoming spaces for years to come. Janitorial services for all park facilities are diligently provided by City personnel, maintaining cleanliness and hygiene standards for the benefit of park users.

Budget Highlights: The budget incorporates expenses
related to the Proposition 68 grant allocated for the
development of a new park at Harris Ct/5th Street, as well as enhancements planned for Donny Wright Park, and a
portion of the purchase price of a bucket truck.
59%
8%
33%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
39 93
Section 8, Item F.

PUBLIC WORKS-ANIMAL CONTROL
14000
Recreation FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6400 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Maintenance and Operation 7,178$ $ 12,189 968$ 7,000$ 7,000$ 5,600$ -20.00% TOTAL EXPENDITURES 7,178$ $ 12,189 968$ 7,000$ 7,000$ 5,600$ 125000
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: This fund oversees Animal Control Services, focusing on the management of potentially dangerous, abandoned, deceased, or lost dogs and cats within our community.

Budget Highlights: The City has an existing
contract in place with Fresno Humane Animal
Services for animal-related services.
100%
Expenses
Maintenance and Operation
40 94
Section 8, Item F.

RECREATION
14000
Recreation FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6400 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 44,599$ $ 61,228 $ 72,740 84,984$ 84,984$ 94,532$ 11.24% Maintenance and Operation 14,712$ $ 44,049 $ 58,618 81,500$ 81,500$ 109,800$ 34.72% Capital Outlay 16,911$ -$ -$ -$ -$ 35,000$ 0.00%
TOTAL EXPENDITURES 76,222$ $ 105,277 $ 131,358 166,484$ 166,484$ 239,332$ 125000
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: The City of Fowler Recreation Department hosts a variety of exciting events throughout the year to engage the community and create memorable experiences for residents of all ages. These events curated by the City of Fowler Recreation Department aim to foster community spirit, create lasting memories, and provide opportunities for residents to come together in a fun and engaging atmosphere. By participating in these events, community members can strengthen their connections with one another and build a sense of pride and belonging in their city.

Budget Highlights: This budget includes funding
for all City sponsored events, a bigger better
4th of July show, Merced Street seasonal
banners, and includes funds for a new
Christmas tree that will be easier to set up &
store. 39%
46%
15%
Expenses
Wages and Benefits
Maintenance and Operation
Capital Outlay
41 95
Section 8, Item F.

SENIOR CENTER
Senior Center FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % Dept 6700 ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

EXPENDITURES
Wages and Benefits 44,438$ $ 57,419 $ 75,675 83,093$ 83,093$ 96,262$ 15.85% Maintenance and Operation 89,803$ $ 47,474 $ 49,920 78,550$ 79,164$ 74,050$ -6.46% Capital Outlay -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 134,241$ $ 104,893 $ 125,595 161,643$ 162,257$ 170,312$ 125000
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

EXPENSE TREND
Description: The Edwin Blayney Senior Center offers services to seniors around the Fowler community. Services include nutritional lunch program, exercise classes, 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. It also
includes funds for temporary senior center
operations. 43% 57%
Expenses
Wages and Benefits
Maintenance and Operation
42 96
Section 8, Item F.

SPECIAL REVENUE FUNDS
43 97
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 Utility Users Tax Fund 200

REVENUES
3301 Interest Income - - - - 35,000 35,000
3407 Utility Tax 429,638 554,548 643,636 500,000 500,000 500,000 3712 Sale of Property - - 686,634 - - -
3901 Transfer In - - - - - -
Total Revenues 429,638 554,548 1,330,270 500,000 535,000 535,000

EXPENDITURES
General Utility Dept 2000
5220 Professional Services 8,372 21,113 203,840 300,000 - 300,000 5720 Vehicles - - 6,897 - - -
5900 Transfers Out 60,000 275,325 - - - -
Capital Exp - Police 2020
5720 Vehicle-Police 71,396 - - - - -
Capital Exp - Fire 2030
5710 Improvements-Fire Station Buildout - - - 475,000 - 475,000 5715 Equipment 8,126 3,266 20,000 20,000 -
5801 Fire Station Principal Pymt - 20,000 21,000 22,000 22,000 22,000 5802 Fire Station Interest Pymt - 28,327 29,476 30,000 14,689 14,427 5804 ECI Solar Principal Pymt - - - - - 23,265
5805 ECI Solar Interest Pymt - - - - - 4,219
5805 Lease Principal Pymt - - 602,431 - - -
5806 Least Interest Pymt - - 16,904 - - -
5900 Fire Transfer to Gen Fund - 33,749 - - - -
Parks & Recreation 2040
5110 Special Dept Expense 2,000 - 2,000 4,000 2,000 4,000 5203 Park Maintenance - - - 33,960 33,960 -
5220 School District Park Agrmt - - - - - -
5220 School District Contribution - 25,000 25,000 25,000 25,000 25,000 5715 Equipment - - - - -
5900 Senior Transfer to Gen Fund - 70,000 70,000 70,000 70,000 5900 Recreation Transfer to Gen Fund - - 60,000 60,000 60,000 60,000 5900 Parks Transfer to Gen Fund - - 70,000 70,000 70,000 70,000 5900 Parks Transfer to Gen Fund - - 60,000 60,000 60,000 60,000 Total Expenditures 149,894 403,514 1,170,814 1,169,960 377,649 1,127,911 REVENUE Totals: 429,638 554,548 1,330,270 500,000 535,000 535,000 EXPENSE Totals: 149,894 403,514 1,170,814 1,169,960 377,649 1,127,911 REVENUE/(EXPENDITURES) 279,744 151,034 159,456 (669,960) 157,351 (592,911) District Sales Tax Fund 201

REVENUES
3301 Interest Income - - - - 75,000 75,000
3403 District Sales Tax 1,716,573 2,015,895 1,849,865 1,810,000 1,810,000 1,791,000 Total Revenues 1,716,573 2,015,895 1,849,865 1,810,000 1,885,000 1,866,000

EXPENDITURES
5110 Special Dept Expense 1,529 - - - - -
5220 Professional Services-Fire Agreement - - 300,000 290,000 290,000 300,000 5220 Professional Services-Police/Sn Ctr Headquarters Design - - - 395,632 - 395,632 5710 Improvements-Police/Sn Ctr Headquarters 2,639 - 2,397 3,000,000 - 7,500,000 5715 Equipment-Police Bullet Resistant Vest - - 25,000 25,000 - 5715 Equipment-Police Bullet Resistant Helmets - - - 3,500 3,500 - 5715 Equipment-Police Kenwood Radios - - - 18,990 18,990 - 5715 Equipment-Police 22,371 22,371
5715 Equipment-Police Graphics Vehicles - - - 9,600 9,600 - 5715 Equipment-Police Ballistic Shields 8,000 8,000 -
5715 Equipment-Body Warn Cameras - - - - - 39,000

CITY OF FOWLER

SPECIAL REVENUE FUND
FISCAL YEAR 2024-2025
44 98
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5715 Equipment-ALPR - - - - - 15,000
5715 Equipment-Police AED, Rifles, GETAC MDS - - - - - 50,944 5720 Vehicles-Police - 57,236 64,727 65,000 65,000 85,000 5900 Cal PERS UAL Transfer - 322,562 361,015 360,325 360,325 455,882 Total Expenditures 4,168 379,798 728,139 4,198,418 802,786 8,841,458 REVENUE Totals: 1,716,573 2,015,895 1,849,865 1,810,000 1,885,000 1,866,000 EXPENSE Totals: 4,168 379,798 728,139 4,198,418 802,786 8,841,458 REVENUE/(EXPENDITURES) 1,712,405 1,636,097 1,121,726 (2,388,418) 1,082,214 (6,975,458) COPS Grant Fund 206

REVENUES
3301 Interest Income - - - - 700 700
3615 COPS Program Income 100,000 - 145,271 125,000 136,159 125,000 Total Revenues 100,000 - 145,271 125,000 136,859 125,700

EXPENDITURES
5710 Improvements 5,278 - - - - -
5715 Police Vehicle 58,990 57,235 66,762 - - -
5900 Transfer to Gen Fund- 1 FT Position - - 125,000 136,159 136,159 125,000 Total Expenditures 64,268 57,235 191,762 136,159 136,159 125,000 REVENUE Totals: 100,000 - 145,271 125,000 136,859 125,700 EXPENSE Totals: 64,268 57,235 191,762 136,159 136,159 125,000 REVENUE/(EXPENDITURES) 35,732 (57,235) (46,491) (11,159) 700 700 CARES Funding (COVID 19) Fund 208

REVENUES
3301 Interest Income 6 - - - 2,000 2,000
3650 Program Income 221,105 - 9,026 - -
Total Revenues 221,111 - 9,026 - 2,000 2,000

EXPENDITURES
5111 COVID expenditures 35,951 - - - - -
5105 Meal expense - - 9,026 -
Total Expenditures 35,951 - 9,026 - - -
REVENUE Totals: 221,111 - 9,026 - 2,000 2,000
EXPENSE Totals: 35,951 - 9,026 - - -
REVENUE/(EXPENDITURES) 185,160 - - - 2,000 2,000
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 5,000 5177 Donations - - - - -
5710 Graduation (Improvements) - - - - -
Total Expenditures - 3,000 5,000 5,000 5,000 5,000
REVENUE Totals: - - 5,000 5,000 5,000 5,000
EXPENSE Totals: - 3,000 5,000 5,000 5,000 5,000
REVENUE/(EXPENDITURES) - (3,000) - - - -
Gas Tax Fund 210

REVENUES
3301 Interest Income - - - - 3,000 3,000
3601 Gas Tax 2105 32,881 38,492 36,157 42,008 42,008 43,635 3602 Gas Tax 2106 21,344 22,050 25,530 25,756 25,756 26,639 3603 Gas Tax 2107 42,276 43,951 56,010 50,323 50,323 59,600 3604 Gas Tax 2107.5 4,217 2,000 3,473 2,000 2,000 2,000 3622 Gas Tax 2103 43,059 52,307 56,741 59,760 59,760 63,104 Total Revenues 143,777 158,800 177,911 179,847 182,847 197,978

EXPENDITURES
45 99
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5195 Street Maint Supplies 4,043 - - - - -
5200 Equipment Maint 1,046 - - - - -
5202 Street Maintenance 12,489 - - - - -
5220 Professional Services 864 - - - - -
5900 Transfer to 327 Debt Service - 97,600 90,800 93,600 93,600 - Total Expenditures 18,442 97,600 90,800 93,600 93,600 - REVENUE Totals: 143,777 158,800 177,911 179,847 182,847 197,978 EXPENSE Totals: 18,442 97,600 90,800 93,600 93,600 -
REVENUE/(EXPENDITURES) 125,335 61,200 87,111 86,247 89,247 197,978 Traffic Congestion Relief Fund 211

REVENUES
3301 Interest Income - - - - - -
3650 Program Income 102,845 889,514 669,579 262,942 262,942 - Total Revenues 102,845 889,514 669,579 262,942 262,942 -

EXPENDITURES
5510 Engineering Consulting 4,000 8,851 - - - -
5708 Street Project/Adams Paving Project 262,279 1,212,578 - - - - 5710 Improvements 11,959 (6,211) - - - -
Total Expenditures 278,238 1,215,218 - - - -
REVENUE Totals: 102,845 889,514 669,579 262,942 262,942 - EXPENSE Totals: 278,238 1,215,218 - - - -
REVENUE/(EXPENDITURES) (175,393) (325,704) 669,579 262,942 262,942 - ARPA Funding 212

REVENUES
3301 Interest Income - - - - 7,000 500
3650 Program Income - 812,156 812,156 - - -
Total Revenues - 812,156 812,156 - 7,000 500

EXPENDITURES
5010 Salaries-Fulltime - 51,746 78,019 - - -
5020 Salaries-Parttime - 1,176 5,744 - - -
5081 Tax & Allow - 19,590 6,438 - - -
5220 Professional Services-Audit Support - - 56,202 - - - 5710 Equipment/Agenda Tracking/Website - - - - - -
5715 Equipment-Audio Visual System - 52,337 3,608 36,393 30,138 6,255 5715 Equipment/Water Meter Project - 391,282 172,950 - - - 5710 Improvements/Water Tower Resurface - - 4,466 283,000 57,429 221,105 5710 Improvements/City hall access - - 29,995 - - -
5710 Improvements/Merced Streetscape - - 58,408 - - 16,592 Total Expenditures - 516,131 415,830 319,393 87,567 243,952 REVENUE Totals: - 812,156 812,156 - 7,000 500
EXPENSE Totals: - 516,131 415,830 319,393 87,567 243,952 REVENUE/(EXPENDITURES) - 296,025 396,326 (319,393) (80,567) (243,452) LTF Article 3 Fund 220

REVENUES
3301 Interest Income - - - - 500 50
3605 LTF - Article 3 - - - 27,062 27,062 8,000
Total Revenues - - - 27,062 27,562 8,050

EXPENDITURES
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: - - - 27,062 27,562 8,050
EXPENSE Totals: - - - 30,000 30,000 30,000
REVENUE/(EXPENDITURES) - - - (2,938) (2,438) (21,950)
LTF Article 8 Fund 225

REVENUES
3301 Interest Income - - - - 13,000 1,000
46 100
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 3606 LTF - Article 8 - - - 1,270,568 1,270,568 376,000
3900 Transfers In (Old Advance) - - - - -
Total Revenues - - 1,270,568 - 1,283,568 377,000

EXPENDITURES
5202 Dept 225 Street Maint - - - - - -
5170 Utilities - Street Lighting 72,423 14,180 11,625 - 14,700 25,000 5202 Dept 2250 Street Maint - - - - 50,000 -
5220 Professional Services 36,900 38,925 43,342 - - 39,900 5710 5th St Paving from Toulumne to Main - - 8,714 311,000 - 311,000 5710 4th St Paving from Vine to Main - - - 307,000 - 307,000 Total Expenditures 109,323 53,105 63,681 618,000 64,700 682,900 REVENUE Totals: - - 1,270,568 - 1,283,568 377,000
EXPENSE Totals: 109,323 53,105 63,681 618,000 64,700 682,900 REVENUE/(EXPENDITURES) (109,323) (53,105) (63,681) 652,568 1,218,868 (305,900) Measure C Fund 230

REVENUES
3301 Interest Income - 389 684 150 20,000 5,000
3630 Measure C-Street Maint 122,933 146,351 152,688 116,194 116,194 156,431 3631 Measure C-ADA Comply 4,156 4,928 5,139 4,067 4,067 5,475 3632 Measure C-Flex Spending 140,273 168,933 177,951 129,927 129,927 182,829 3709 Other Reimbursement 11,750 - - - - -
3900 Transfers In - - - - - -
Total Revenues 279,112 320,601 336,462 250,338 270,188 349,735

EXPENDITURES
5220 Professional Services 48,348 - - - - -
5710 Improvements-1st Street Paving-Vine to Main - - - - - 70,000 5710 Improvements-Fowler Ave Paving -Adams to City Boundary - - - - - 148,000 5710 Improvements-ADA Transition Plan Update - - - - - 75,000 5710 Improvements-Goldenstate Bike Trail Phase 3 (Local Match) - - - - - 24,100 5710 Improvements-Manning Reconstruction Project (Local Match) - - - - - 14,878 5710 Improvements-South Ave Reconstruction-Stanford to Fowler - - - - - 216,248 5710 Improvements 29,537 10,813 522,169 252,163 252,163 - Total Expenditures 77,885 10,813 522,169 252,163 252,163 548,226 REVENUE Totals: 279,112 320,601 336,462 250,338 270,188 349,735 EXPENSE Totals: 77,885 10,813 522,169 252,163 252,163 548,226 REVENUE/(EXPENDITURES) 201,227 309,788 (185,707) (1,825) 18,025 (198,491) Road Maintenance Rehab Acct Fund-SB1 235

REVENUES
3301 Interest Income - - - - 5,500 500
3623 Other Gas Tax Revenue 128,008 134,331 153,565 172,102 172,102 183,446 3624 Prop 1B - - - - - -
Total Revenues 128,008 134,331 153,565 172,102 177,602 183,946

EXPENDITURES
5708 Street Project-Fresno Street - - - 323,096 - -
5710 Improvements-Main St Paving 225,652 - - - - -
5710 Improvements-Fresno Street 7th to 3rd - - - - - 323,096 Total Expenditures 225,652 - - 323,096 - 323,096
REVENUE Totals: 128,008 134,331 153,565 172,102 177,602 183,946 EXPENSE Totals: 225,652 - - 323,096 - 323,096
REVENUE/(EXPENDITURES) (97,644) 134,331 153,565 (150,994) 177,602 (139,150) Active transportation Plan (ATP) Fund 236

REVENUES
3301 Interest Income - - - - - -
3650 Program Income - 38,000 210,018 600,000 49,640 600,000 Total Revenues - 38,000 210,018 600,000 49,640 600,000

EXPENDITURES
5510 Engineering Consulting - - 6,599 - 3,156 -
47 101
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5710 Improvements/Golden State Bike Trail - - 252,701 - - - 5710 Improvements/Adams Ave-Sidewalk & Curb Ramps - 16,407 - 600,000 40,965 600,000 Total Expenditures - 16,407 259,300 600,000 44,121 600,000 REVENUE Totals: - 38,000 210,018 600,000 49,640 600,000 EXPENSE Totals: - 16,407 259,300 600,000 44,121 600,000 REVENUE/(EXPENDITURES) - 21,593 (49,282) - 5,519 -
Surface Transportation Block Grant (STBG) Fund 237

REVENUES
3301 Interest Income - - - - - -
3650 Program Income - 12,747 11,747 900,000 900,000 1,971,625 Total Revenues - 12,747 11,747 900,000 900,000 1,971,625

EXPENDITURES
5510 Engineering Consultants - - 2,523 - - -
5710 Improvements-Manning Reconstruction - 6,211 - 900,000 30,000 939,563 5710 Improvements-South Ave Reconstruction - Stanford to Fowler - - - - - 1,032,062 Total Expenditures - 6,211 2,523 900,000 30,000 1,971,625 REVENUE Totals: - 12,747 11,747 900,000 900,000 1,971,625 EXPENSE Totals: - 6,211 2,523 900,000 30,000 1,971,625
REVENUE/(EXPENDITURES) - 6,536 9,224 - 870,000 -
Measure C TOD Grant Fund 238

REVENUES
3301 Interest Income - - - - - -
3650 Program Income - - - - - 400,000
Total Revenues - - - - - 400,000

EXPENDITURES
5220 Professional Services-Merced Streetscape - - - - - 400,000 5520 Planning Consultant - - - 16,500 8,672 -
5710 Improvements - - - 127,267 - -
Total Expenditures - - - 143,767 8,672 400,000
REVENUE Totals: - - - - - 400,000
EXPENSE Totals: - - - 143,767 8,672 400,000
REVENUE/(EXPENDITURES) - - - (143,767) (8,672) -
HCD SB2 Grant Fund 239

REVENUES
3301 Interest Income - - - - - -
3650 Program Income - - - 26,508 26,508 -
Total Revenues - - - 26,508 26,508 -

EXPENDITURES
5520 Planning Consultant - - - 26,508 26,508 -
Total Expenditures - - - 26,508 26,508 -
REVENUE Totals: - - - 26,508 26,508 -
EXPENSE Totals: - - - 26,508 26,508 -

REVENUE/(EXPENDITURES) - - - - - -
CMAQ Grant Fund 240

REVENUES
3301 Interest Income - - - - - -
3650 Program Income - - - - 125,105 500,230
Total Revenues - - - - 125,105 500,230

EXPENDITURES
5710 Improvements-Goldenstate Bike Trail Phase 2 - - - - 125,105 226,830 5710 Improvements-Goldenstate Bike Trail Phase 3 - - - - - 273,400 Total Expenditures - - - - 125,105 500,230
REVENUE Totals: - - - - 125,105 500,230
EXPENSE Totals: - - - - 125,105 500,230

REVENUE/(EXPENDITURES) - - - - - -
CDBG -250
48 102
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025

REVENUES
3301 Interest Income - - - - 7,300 500
3640 Grant Revenue 44,723 235,469 10,000 16,000 16,000 16,000 Total Revenues 44,723 235,469 10,000 16,000 23,300 16,500

EXPENDITURES
5175 Postage 37 - - - - -
5220 Professional Services 175 - - - - -
5705 Buildings 324,039 - - - - -
Total Expenditures 324,251 - - - - -
REVENUE Totals: 44,723 235,469 10,000 16,000 23,300 16,500 EXPENSE Totals: 324,251 - - - - -
REVENUE/(EXPENDITURES) (279,528) 235,469 10,000 16,000 23,300 16,500 State Grant AB178-255

REVENUES
3301 Interest Income - - - - 45,000 5,000
3640 Grant Revenue - - 4,000,000 - - -
Total Revenues - - 4,000,000 - 45,000 5,000

EXPENDITURES
5710 Improvements-Police/Sn Ctr Headquarters - - - 4,000,000 210,000 3,790,000 Total Expenditures - - 4,000,000 - 210,000 3,790,000
REVENUE Totals: - - 4,000,000 - 45,000 5,000
EXPENSE Totals: - - 4,000,000 - 210,000 3,790,000
REVENUE/(EXPENDITURES) - - 4,000,000 (4,000,000) (165,000) (3,785,000) DWR State Grant-256

REVENUES
3640 Grant Revenue - - - 2,100,000 - 2,100,000
Total Revenues - - 2,100,000 - - 2,100,000

EXPENDITURES
5220 Professional Services-Well #9 - - 78,071 468,531 3,600 468,531 5710 Improvements-Well #9 - - 33,892 1,631,469 35,887 1,631,469 Total Expenditures - - 111,963 2,100,000 39,487 2,100,000 REVENUE Totals: - - 2,100,000 - - 2,100,000
EXPENSE Totals: - - 111,963 2,100,000 39,487 2,100,000
REVENUE/(EXPENDITURES) - - (111,963) - (39,487) -
FY23 Appropriation Act-257

REVENUES
3640 Grant Revenue - - - - - 3,005,200
Total Revenues - - - - - 3,005,200

EXPENDITURES
5520 Planning Consultant - - - - - -
5710 Improvements-Water System Interconnection - - - - - 3,005,200 Total Expenditures - - - - - 3,005,200
REVENUE Totals: - - - - - 3,005,200
EXPENSE Totals: - - - - - 3,005,200

REVENUE/(EXPENDITURES) - - - - - -
REVENUE/(EXPENDITURES) - - - - - 3,005,200
Bike Ped Trails Sust Tran-258

REVENUES
3640 Grant Revenue - - - - - 124,650
Total Revenues - - - - - 124,650

EXPENDITURES
5520 Planning Consultant-Bicycle, Pedestrian, and Trails Master Plan - - - 9,092 132,576 124,650 5710 Improvements - - - - - -
Total Expenditures - - - 9,092 132,576 124,650
REVENUE Totals: - - - - - 124,650
49 103
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 EXPENSE Totals: - - - 9,092 132,576 124,650
REVENUE/(EXPENDITURES) - - - (9,092) (132,576) -
REVENUE/(EXPENDITURES) - - - 18,184 265,152 124,650
Manning RR Crossing Fund 259

REVENUES
3301 Interest Income - - - - - -
3650 Program Income - - - - - 1,855,000
Total Revenues - - - - - 1,855,000

EXPENDITURES
5520 Planning Consultant - - - - - -
5710 Improvements-Manning Section 130 Signalization Project - - - - - 1,855,000 Total Expenditures - - - - - 1,855,000
REVENUE Totals: - - - - - 1,855,000
EXPENSE Totals: - - - - - 1,855,000

REVENUE/(EXPENDITURES) - - - - - -
AB1600 - General Services 710

REVENUES
3301 Interest Income - - - - 1,000 500
3810 Development Fees 19,808 135,828 109,787 60,000 60,000 60,000 Total Revenues 19,808 135,828 109,787 60,000 61,000 60,500

EXPENDITURES
5510 Engineering Consultant 7,920 - - - - -
5520 Planning Consultant 55,692 - 42,350 - - -
5220 Professional Services-Planning 740 33,242 - 18,563 18,563 20,000 5621 Financial Services 4,761 - - - - -
5710 Improvements-ADA Transition Plan (City facilities) - - - - - 100,000 5710 Improvements-Police/Sn Ctr Headquarters - 125,000 - 125,000 Total Expenditures 69,113 33,242 42,350 143,563 18,563 245,000 REVENUE Totals: 19,808 135,828 109,787 60,000 61,000 60,500 EXPENSE Totals: 69,113 33,242 42,350 143,563 18,563 245,000 REVENUE/(EXPENDITURES) (49,305) 102,586 67,437 (83,563) 42,437 (184,500) AB1600 - Law Enforcement Fund 720

REVENUES
3301 Interest Income - - - - 4,700 500
3820 Development Fees 64,261 124,100 73,229 60,000 60,000 60,000 Total Revenues 64,261 124,100 73,229 60,000 64,700 60,500

EXPENDITURES
5220 Professional Services-Police/Sn Ctr Headquarters Design - 10,732 148,051 200,000 103,008 100,000 5710 Improvements-Police/Sn Ctr Headquarters - - - 250,000 - 400,000 5715 Equipment - - 8,820 - - -
Total Expenditures - 10,732 156,871 450,000 103,008 500,000 REVENUE Totals: 64,261 124,100 73,229 60,000 64,700 60,500 EXPENSE Totals: - 10,732 156,871 450,000 103,008 500,000 REVENUE/(EXPENDITURES) 64,261 113,368 (83,642) (390,000) (38,308) (439,500) AB1600 - Fire Fund 730

REVENUES
3301 Interest Income - - - - 4,000 500
3700 Other Revenue - - 139,518 43,406 43,406 -
3830 Development Fees 79,909 150,840 86,589 80,000 80,000 80,000 Total Revenues 79,909 150,840 226,107 123,406 127,406 80,500

EXPENDITURES
5710 Improvements-Fire Station Buildout - 18,175 166,846 490,503 70,367 405,000 5715 Equipment - - 6,897 - - -
5803 Lease Payment-Solar - - 15,502 - - -
5803 Lease Principal Pymt-Engines - - 23,479 - - -
5804 Lease Interest Pymt-Engines - - 16,901 - - -
Total Expenditures - 18,175 229,625 490,503 70,367 405,000 50 104
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 REVENUE Totals: 79,909 150,840 226,107 123,406 127,406 80,500 EXPENSE Totals: - 18,175 229,625 490,503 70,367 405,000 REVENUE/(EXPENDITURES) 79,909 132,665 (3,518) (367,097) 57,039 (324,500) AB1600 - Trf Mtgtn & Impact Funds 740

REVENUES
3301 Interest Income - - - - 5,000 500
3840 Street Development Fees - 124,672 148,609 80,000 80,000 80,000 Total Revenues - 124,672 148,609 80,000 85,000 80,500

EXPENDITURES
5510 Engineering Consultant 1,200 - - - - -
5520 Planning Consultant - - - - - -
5710 Improvements-Traffic Signal Light Improvement & Upgrades 35,947 - - - 32,000 Total Expenditures 1,200 35,947 - - - 32,000
REVENUE Totals: - 124,672 148,609 80,000 85,000 80,500
EXPENSE Totals: 1,200 35,947 - - - 32,000
REVENUE/(EXPENDITURES) (1,200) 88,725 148,609 80,000 85,000 48,500 AB1600 - Parks Fund 750

REVENUES
3301 Interest Income - - - - 12,000 2,000
3700 Other Revenue - - 20,000 - - -
3850 Development Fees 170,166 414,581 309,051 80,000 80,000 80,000 Total Revenues 170,166 414,581 329,051 80,000 92,000 82,000

EXPENDITURES
5110 Special Dept Expense - 4,897 - - - -
5220 Professional Services-Police/Sn Ctr Headquarters Design - - - 180,000 23,893 150,000 5710 Improvements-Police/Sn Ctr Headquarters - - 16,524 850,000 254,698 850,000 Total Expenditures - 4,897 16,524 1,030,000 278,591 1,000,000 REVENUE Totals: 170,166 414,581 329,051 80,000 92,000 82,000 EXPENSE Totals: - 4,897 16,524 1,030,000 278,591 1,000,000 REVENUE/(EXPENDITURES) 170,166 409,684 312,527 (950,000) (186,591) (918,000) AB1600 - Water Fund 760

REVENUES
3301 Interest Income - - - - 10,500 2,000
3860 Water Development Fees 70,132 298,920 207,765 140,000 140,000 80,000 Total Revenues 70,132 298,920 207,765 140,000 150,500 82,000

EXPENDITURES
5510 Engineering Consulting 43,985 3,120 - - - -
5710 Improvements-Water Master Plan - - - 23,581 23,581 150,000 5715 Equipment-Well#4 Hydro Tank Replacement - - - - - 72,000 5715 Equipment-Well#5 Shade Structure, Generator , A/C - - - - - 87,000 5715 Equipment-Well#6 Flow Meter, Shade Structure, A/C - - - - - 33,000 5715 Equipment-Water Valve Replacement - - - - - 117,000 5715 Equipment-Flow Meter - - - - - 9,000
Total Expenditures 43,985 3,120 - 23,581 23,581 468,000 REVENUE Totals: 70,132 298,920 207,765 140,000 150,500 82,000 EXPENSE Totals: 43,985 3,120 - 23,581 23,581 468,000
REVENUE/(EXPENDITURES) 26,147 295,800 207,765 116,419 126,919 (386,000) AB1600 - Ground Wtr Rchrg Fund 765

REVENUES
3301 Interest Income - - - - 160 50
3895 Development Fees - 60,124 4,501 50,000 398 -
Total Revenues - 60,124 4,501 50,000 558 50

EXPENDITURES
5900 Transfer out - - 50,000 50,000 - 50,000
Total Expenditures - - 50,000 50,000 - 50,000
REVENUE Totals: - 60,124 4,501 50,000 558 50
EXPENSE Totals: - - 50,000 50,000 - 50,000
51 105
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 REVENUE/(EXPENDITURES) - 60,124 (45,499) - 558 (49,950) AB1600 - Sewer Fund 770

REVENUES
3301 Interest Income - - - - 25,000 5,000
3870 Development Fees 260,384 521,388 320,197 80,000 80,000 80,000 Total Revenues 260,384 521,388 320,197 80,000 105,000 85,000

EXPENDITURES
5110 Special Dept Expense - - 70,270 - - -
5900 Transfers Out - - - - - -
Total Expenditures - - 70,270 - - -
REVENUE Totals: 260,384 521,388 320,197 80,000 105,000 85,000 EXPENSE Totals: - - 70,270 - - -
REVENUE/(EXPENDITURES) 260,384 521,388 249,927 80,000 105,000 85,000 AB1600 - Storm Drain Fund 780

REVENUES
3301 Interest Income - - - - 6,000 1,000
3880 Development Fees 103,200 204,138 97,669 80,000 80,000 80,000 Total Revenues 103,200 204,138 97,669 80,000 86,000 81,000

EXPENDITURES
5110 Special Dept Expense - 7,390 - - -
5520 Prof Services Dev Fee-Storm Water Master Plan - - - - - 150,000 Total Expenditures - 7,390 - - - 150,000
REVENUE Totals: 103,200 204,138 97,669 80,000 86,000 81,000 EXPENSE Totals: - 7,390 - - - 150,000
REVENUE/(EXPENDITURES) 103,200 196,748 97,669 80,000 86,000 (69,000) Fire Station Building Fund 790

REVENUES
3800 Loan Proceeds (USDA) - 30,403 - - - -
Total Revenues - 30,403 - - - -

EXPENDITURES
5705 Buildings 1,703 - - - - -
5715 Equipment - 32,082 - - - -
Total Expenditures 1,703 32,082 - - - -
REVENUE Totals: - 30,403 - - - -
EXPENSE Totals: 1,703 32,082 - - - -
REVENUE/(EXPENDITURES) (1,703) (1,679) - - - -
CalTrans SR 99/Manning Fund 795

REVENUES
3301 Interest Income 82 206 104 150 - -
Total Revenues 82 206 104 150 - -

EXPENDITURES
5900 Tr to Gen Fund St Maint - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: 82 206 104 150 - -
EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) 82 206 104 150 - -
52 106
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 99 / Merced Signalization Fund 799

REVENUES
3301 Interest Income - - - - 2,400 50
3899 99/ Merced Signalization - - - - - -
Total Revenues - - - - 2,400 50

EXPENDITURES
5900 Tr to Gen Fund St Maint - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: - - - - 2,400 50
EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) - - - - 2,400 50
SPECIAL REVENUE GRAND REVENUE Totals: 3,933,729 7,237,261 11,237,889 8,998,923 6,719,685 14,841,214 SPECIAL REVENUE GRAND EXPENSE Totals: 1,404,073 2,904,617 4,136,647 17,103,711 2,827,627 29,124,248 REVENUE/(EXPENDITURES) 2,529,656 4,332,644 7,101,242 (8,104,788) 3,892,058 (14,283,034) 53 107
Section 8, Item F.

UTILITY USERS TAX
Utility UsersTax - 200 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ $ - $ 35,000 - $ $ 35,000 0.00%
Utility Tax $ 429,638 $ 554,548 $ 643,636 $ 500,000 $ 500,000 $ 500,000 0.00% Sale of Property -$ -$ $ 686,634 $ - -$ $ -
TOTAL REVENUES $ 429,638 $ 554,548 $ 1,330,270 $ 500,000 $ 535,000 $ 535,000

EXPENDITURES
General Utility Dept 200
Professional Services $ 8,372 $ 21,113 $ 203,840 $ 300,000 -$ $ 300,000 0.00% Vehicles -$ -$ $ 6,897 $ - -$ $ -
Transfers Out $ 60,000 $ 275,325 $ - $ - -$ $ -
Capital Exp - Police 2020
Equipment -$ -$ $ - $ - -$ $ -
PD Vehicle $ 71,396 -$ $ - $ - -$ $ -
Capital Exp - Fire 2030
Improvements-Fire Station Buildout -$ -$ $ - $ 475,000 -$ $ 475,000 0.00% Equipment $ 8,126 -$ $ 3,266 $ 20,000 $ 20,000 $ 0.00% - Fire Station Principal Pymt -$ 20,000 $ $ 21,000 $ 22,000 $ 22,000 $ 22,000 0.00% Fire Station Interest Pymt -$ 28,327 $ $ 29,476 $ 30,000 $ 14,689 $ 14,427 0.00% Lease Principal Pymt -$ -$ $ 16,904 $ - -$ $ 23,265 0.00% Lease Interest Pymt -$ -$ $ 602,431 $ - -$ $ 4,219 0.00% Fire Transfer to Gen Fund -$ -$ $ - $ - -$ $ -
Improvements-Fire Station Buildout -$ 33,749 $ $ - $ - -$ $ - Parks & Recreation 2040
Youth Sports Contributions $ 2,000 -$ $ 2,000 $ 4,000 $ 2,000 $ 100.00% 4,000 School District Contribution -$ 25,000 $ $ 25,000 $ 25,000 $ 25,000 $ 25,000 0.00% Park Maintenance -$ -$ $ - $ 33,960 $ 33,960 $ 0.00% -
Senior Tranfer to Gen Fund $ - $ - $ 70,000 $ 70,000 $ 70,000 $ 70,000 0.00% Recreation Transfer to Gen Fund -$ -$ $ 60,000 $ 60,000 $ 60,000 $ 60,000 0.00% Parks Transfer to Gen Fund -$ -$ $ 70,000 $ 70,000 $ 70,000 $ 70,000 0.00% Parks Transfer to Gen Fund -$ -$ $ 60,000 $ 60,000 $ 60,000 $ 60,000 0.00% TOTAL EXPENDITURES $ 149,894 $ 403,514 $ 1,170,814 $ 1,169,960 $ 377,649 $ 1,127,911 Net Revenue/(Expenditures) $ 279,744 $ 151,034 $ 159,456 $ (669,960) $ 157,351 $ (592,911) Changes in Fund Balance -$ -$ $ - $ - -$ $ -
Net Increase/(Decrease) in Fund Balance $ 279,744 $ 151,034 $ 159,456 $ (669,960) $ 157,351 $ (592,911) Beginning Fund Balance July 1 $ 1,760,077 $ 2,039,821 $ 2,123,830 $ 2,283,286 $ 2,283,286 $ 2,440,637 Ending Fund Balance June 30 $ 2,039,821 $ 2,123,830 $ 2,283,286 $ 1,613,326 $ 2,440,637 $ 1,847,726 Adjustment to Fund Balance -$ $ - $ - -$ $ -
Adjusted Ending Fund Balance $ 2,039,821 $ 2,123,830 $ 2,283,286 $ 1,613,326 $ 2,440,637 $ 1,847,726 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. 28%
42%
2%
2%
1%
1%
6%
5%
6%
EXPENSES 5%
Professional Services
Improvements-Fire Station Buildout
Fire Station Principal Pymt
Lease Principal Pymt
Lease Interest Pymt
Youth Sports Contributions
School District Contribution
Senior Tranfer to Gen Fund
Recreation Transfer to Gen Fund
Parks Transfer to Gen Fund
6%
94%

REVENUES
Interest Income
Utility Tax
54 108
Section 8, Item F.

DISTRICT SALES TAX (MEASURE N)
District Tax (Measure N) Fund 201 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ $ 75,000 $ 75,000 0.00%
District Sales Tax $ 1,716,573 $ 2,015,895 $ 1,849,865 $ 1,810,000 $ 1,810,000 $ 1,791,000 -1.05% TOTAL REVENUES $ 1,716,573 $ 2,015,895 $ 1,849,865 $ 1,810,000 $ 1,885,000 $ 1,866,000

EXPENDITURES
Special Dept Expense $ 1,529 -$ -$ -$ -$ -$
Professional Services-Fire Agreement -$ -$ 300,000 $ $ 290,000 $ 290,000 $ 300,000 3.45% Professional Services-Police/Sn Ctr Headquarters Design $ 2,639 -$ $ 3,000,000 2,397 $ -$ 7,500,000 $ 0.00% Improvements-Police/Sn Ctr Headquarters -$ -$ -$ 395,632 $ -$ 395,632 $ 0.00% Equipment -$ -$ -$ $ 87,461 $ 87,461 $ 104,944 19.99%
Vehicles-Police -$ 57,236 $ $ 64,727 $ 65,000 $ 65,000 $ 85,000 30.77% Cal PERS UAL Transfer -$ 322,562 $ $ 361,015 $ 360,325 $ 360,325 $ 455,882 26.52% TOTAL EXPENDITURES $ 4,168 $ 379,798 $ 728,139 $ 4,198,418 $ 802,786 $ 8,841,458 Net Revenue/(Expenditures) $ 1,712,405 $ 1,636,097 $ 1,121,726 $ (2,388,418) $ 1,082,214 $ (6,975,458) Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 1,712,405 $ 1,636,097 $ 1,121,726 $ (2,388,418) $ 1,082,214 $ (6,975,458) Beginning Fund Balance July 1 $ 1,630,925 $ 3,343,330 $ 4,979,427 $ 6,101,153 $ 6,101,153 $ 7,183,367 Ending Fund Balance June 30 $ 3,343,330 $ 4,979,427 $ 6,101,153 $ 3,712,735 $ 7,183,367 $ 207,909 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 3,343,330 $ 4,979,427 $ 6,101,153 $ 3,712,735 $ 7,183,367 $ 207,909 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

Budget Highlights: This year’s Measure N Budget focuses on improving public safety equipment to serve the residents of Fowler. This includes replacing Police Department medical equipment, purchasing additional Automated Emergency Defibrillators (AEDs), upgrading police vehicle computers that are at end-of-life, purchasing two additional patrol rifles, and replacing one high-mileage patrol vehicle. This budget also funds a portion of the Fresno County Fire Protection District contract. 3% 86%
4%
1%
1% 5% EXPENSES
Professional Services-Fire Agreement
Professional Services-Police/Sn Ctr
Headquarters Design
Improvements-Police/Sn Ctr Headquarters
Equipment
Vehicles-Police
Cal PERS UAL Transfer 4%
96%

REVENUES
Interest Income
District Sales Tax
55 109
Section 8, Item F.

COPS GRANT
COPS Fund 206 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ $ 700 $ 0.00% 700
COPS Program Income $ 100,000 -$ 145,271 $ $ 125,000 $ 136,159 $ 125,000 -8.20% TOTAL REVENUES $ 100,000 -$ 145,271 $ $ 125,000 $ 136,859 $ 125,700 0.56%

EXPENDITURES
Improvements $ 5,278 -$ -$ -$ -$ -$
Police Vehicle $ 58,990 $ 57,235 $ 66,762 -$ -$ -$
Transfer to Gen Fund- 1 FT Position -$ -$ 125,000 $ $ 136,159 $ 136,159 $ 125,000 -8.20% TOTAL EXPENDITURES $ 64,268 $ 57,235 $ 191,762 $ 136,159 $ 136,159 $ 125,000 Net Revenue/(Expenditures) $ 35,732 $ (57,235) $ (46,491) $ (11,159) $ 700 $ 700 Changes in Fund Balance $ (285,713) -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance (249,981) $ $ (57,235) $ (46,491) $ (11,159) $ 700 $ 700 Beginning Fund Balance July 1 $ 188,163 $ (61,818) $ (119,053) $ (165,544) $ (165,544) $ (164,844) Ending Fund Balance June 30 $ (61,818) $ (119,053) $ (165,544) $ (176,703) $ (164,844) $ (164,144) Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ (61,818) $ (119,053) $ (165,544) $ (176,703) $ (164,844) $ (164,144) $-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. 100% EXPENSES Transfer to Gen Fund- 1 FT Position
1%
99%

REVENUES
Interest Income
COPS Program Income
56 110
Section 8, Item F.

CARES FUNDING (COVID 19)
*No expenses budgeted
Cares Funding (Covid 19) 208 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 6$ -$ -$ -$ 2,000$ 2,000$ 0.00%
Program Income 221,105$ -$ 9,026$ -$ -$ -$
TOTAL REVENUES 221,111$ -$ 9,026$ -$ 2,000$ 2,000$

EXPENDITURES
5111 COVID expenditures 35,951$ -$ 9,026$ -$ -$ -$
TOTAL EXPENDITURES 35,951$ -$ 9,026$ -$ -$ -$
Net Revenue/(Expenditures) 185,160$ -$ -$ -$ 2,000$ 2,000$ Changes in Fund Balance $ (96) -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 185,064$ -$ -$ -$ 2,000$ 2,000$ Beginning Fund Balance July 1 -$ 185,064 $ 185,064$ 185,064$ 185,064$ 187,064$ Ending Fund Balance June 30 185,064$ $ 185,064 185,064$ 185,064$ 187,064$ 189,064$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 185,064$ $ 185,064 185,064$ 185,064$ 187,064$ 189,064$ $1,000
$51,000
$101,000
$151,000
$201,000
$251,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
100%

REVENUES
Interest Income
57 111
Section 8, Item F.

RECYCLE GRANT
Recyle Grant 209 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % 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$ 5,000$ 0.00% Donations -$ -$ -$ -$ -$ -$
Graduation (Improvements) -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ $ 3,000 $ 5,000 5,000$ 5,000$ 5,000$ Net Revenue/(Expenditures) -$ $ (3,000) -$ -$ -$ -$
Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ $ (3,000) -$ -$ -$ -$ Beginning Fund Balance July 1 3,500$ $ 6,500 $ 3,500 3,500$ 3,500$ 3,500$ Ending Fund Balance June 30 3,500$ $ 3,500 $ 3,500 3,500$ 3,500$ 3,500$ Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 3,500$ $ 3,500 $ 3,500 3,500$ 3,500$ 3,500$ $-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
58 112
Section 8, Item F.

GAS TAX
*No expenses budgeted
Gas Tax 210 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ $ - -$ 3,000$ $ 3,000 0.00%
Gas Tax 2105 $ 32,881 $ 38,492 $ 36,157 42,008$ 42,008$ $ 43,635 3.87% Gas Tax 2106 $ 21,344 $ 22,050 $ 25,530 25,756$ 25,756$ $ 26,639 3.43% Gas Tax 2107 $ 42,276 $ 43,951 $ 56,010 50,323$ 50,323$ $ 59,600 18.43% Gas Tax 2107.5 $ 4,217 $ 2,000 $ 3,473 2,000$ 2,000$ $ 2,000 0.00% Gas Tax 2103 $ 43,059 $ 52,307 $ 56,741 59,760$ 59,760$ $ 63,104 5.60% TOTAL REVENUES $ 143,777 $ 158,800 $ 177,911 179,847$ 182,847$ $ 197,978

EXPENDITURES
Street Maint Supplies $ 4,043 -$ $ - -$ -$ -$
Equipment Maint $ 1,046 -$ $ - -$ -$ -$
Street Maintenance $ 12,489 -$ $ - -$ -$ -$
Professional Services $ 864 -$ $ - -$ -$ -$
Transfer to 327 Debt Service Merced St Improv -$ $ 97,600 $ 90,800 93,600$ 93,600$ -$ TOTAL EXPENDITURES $ 18,442 $ 97,600 $ 90,800 93,600$ 93,600$ -$ Net Revenue/(Expenditures) $ 125,335 $ 61,200 $ 87,111 86,247$ 89,247$ $ 197,978 Changes in Fund Balance -$ -$ $ - -$ -$
Net Increase/(Decrease) in Fund Balance $ 125,335 $ 61,200 $ 87,111 86,247$ 89,247$ $ 197,978 Beginning Fund Balance July 1 $ (1,318) $ 62,817 $ 124,017 211,128$ 211,128$ $ 300,375 Ending Fund Balance June 30 $ 124,017 $ 124,017 $ 211,128 297,375$ 300,375$ $ 498,353 Adjustment to Fund Balance $ - -$ -$ -$
Adjusted Ending Fund Balance $ 124,017 $ 124,017 $ 211,128 297,375$ 300,375$ $ 498,353 $-
$50,000
$100,000
$150,000
$200,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. In FY23-24 the 2010 Refunding bond debt service for Merced St Improvements was paid in full. 10%
20%
12%
28%
1%
29%

REVENUES
Interest Income Gas Tax 2105 Gas Tax 2106 Gas Tax 2107 Gas Tax 2107.5 Gas Tax 2103
59 113
Section 8, Item F.
*No expenses budgeted *No revenues budgeted
Street Projects 211 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ -$ $ -
Program Income 102,845$ $ 889,514 669,579$ $ 262,942 $ 262,942 $ - TOTAL REVENUES 102,845$ $ 889,514 669,579$ $ 262,942 $ 262,942 $ -

EXPENDITURES
Engineering Consulting 4,000$ $ 8,851 -$ -$ -$ $ -
Street Project 262,279$ $ 1,212,578 -$ -$ -$ $ -
Improvements 11,959$ $ (6,211) -$ -$ -$ $ -
TOTAL EXPENDITURES 278,238$ $ 1,215,218 -$ -$ -$ $ -
Net Revenue/(Expenditures) $ (175,393) $ (325,704) 669,579$ $ 262,942 $ 262,942 $ - Changes in Fund Balance 340,167$ -$ -$ -$ -$ $ -
Net Increase/(Decrease) in Fund Balance 164,774$ $ (325,704) 669,579$ $ 262,942 $ 262,942 $ - Beginning Fund Balance July 1 $ (270,696) $ (105,922) (431,626)$ $ 237,953 $ 237,953 $ 500,895 Ending Fund Balance June 30 $ (105,922) $ (431,626) 237,953$ $ 500,895 $ 500,895 $ 500,895 Adjustment to Fund Balance -$ -$ -$ $ -
Adjusted Ending Fund Balance $ (105,922) $ (431,626) 237,953$ $ 500,895 $ 500,895 $ 500,895

TRAFFIC CONGESTION RELIEF FUND

STREET PROJECT
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
60 114
Section 8, Item F.

ARPA Fund 212 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ $ 7,000 500$ -92.86%
Program Income -$ 1,624,312 $ -$ -$ -$ -$
TOTAL REVENUES -$ 1,624,312 $ -$ -$ $ 7,000 500$

EXPENDITURES
Salaries-Fulltime -$ 51,746 $ $ 78,019 -$ -$ -$
Salaries-Parttime -$ $ 1,176 $ 5,744 -$ -$ -$
Tax & Allow -$ 19,590 $ $ 6,438 -$ -$ -$
Professional Services-Audit Support -$ -$ $ 56,202 -$ -$ -$ Equipment-Audio Visual System -$ 52,337 $ $ 3,608 $ 36,393 $ 30,138 6,255$ -79.25% Equipment/Agenda Tracking/Website -$ -$ -$ -$ -$ -$
Equipment/Water Meter Project -$ 391,282 $ $ 172,950 -$ -$ -$ Improvements/Water Tower Resurface -$ -$ $ 4,466 $ 283,000 $ 57,429 221,105$ 285.01% Improvements/City hall access -$ -$ $ 29,995 -$ -$ -$
Improvements/Merced Streetscape -$ -$ $ 58,408 -$ -$ 16,592$ 0.00% TOTAL EXPENDITURES -$ 516,131 $ $ 415,830 $ 319,393 $ 87,567 243,952$ Net Revenue/(Expenditures) -$ 1,108,181 $ $ (415,830) $ (319,393) $ (80,567) $ (243,452) Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ 1,108,181 $ $ (415,830) $ (319,393) $ (80,567) $ (243,452) Beginning Fund Balance July 1 -$ -$ 1,108,181 $ $ 692,351 $ 692,351 611,784$ Ending Fund Balance June 30 -$ 1,108,181 $ $ 692,351 $ 372,958 $ 611,784 368,332$ Adjustment to Fund Balance -$ -$ -$ -$
Adjusted Ending Fund Balance -$ 1,108,181 $ $ 692,351 $ 372,958 $ 611,784 368,332$

AMERICAN RESCUE PLAN ACT
$500
$500,500
$1,000,500
$1,500,500
$2,000,500
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 FY25 Budget includes related expenses for previously Council approved ARPA spending plan, which includes funds for water tower rehab project, Merced Streerscape, the City's website and Visual Identity. 100%

REVENUES
Interest Income 3%
90%
EXPENSES 7%
Equipment-Audio Visual System
Improvements/Water Tower Resurface
Improvements/Merced
Streetscape
61 115
Section 8, Item F.

LTF Article 3- 220 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ $ 500 50$ -90.00%
LTF - Article 3 -$ -$ -$ $ 27,062 $ 27,062 8,000$ -70.44% TOTAL REVENUES -$ -$ -$ 27,062 $ $ 27,562 8,050$

EXPENDITURES
Structural Maintenance -$ -$ -$ -$ -$ 30,000$ 0.00%
Tr to G.F.-St Maint -$ -$ -$ $ 30,000 $ 30,000 -$ -100.00% TOTAL EXPENDITURES -$ -$ -$ 30,000 $ $ 30,000 30,000$
Net Revenue/(Expenditures) -$ -$ -$ $ (2,938) $ (2,438) $ (21,950) Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ $ (2,938) $ (2,438) $ (21,950) Beginning Fund Balance July 1 28,669$ $ 28,669 $ 28,669 $ 28,669 $ 28,669 26,231$ Ending Fund Balance June 30 28,669$ $ 28,669 $ 28,669 $ 25,731 $ 26,231 4,281$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 28,669$ $ 28,669 $ 28,669 $ 25,731 $ 26,231 4,281$ LTF ARTICLE 3
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 FY25 for stripping, signage, and ADA improvements. Budget includes improvements on Merced Street, including ADA upgrades. 100%

EXPENSES
Structural Maintenance 1%
99%

REVENUES
Interest Income
LTF - Article 3
62 116
Section 8, Item F.

LTF ARTICLE 8
LTF Article 8 - 225 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 13,000 $ $ -92.31% 1,000
LTF - Article 8 -$ -$ -$ 1,270,568 $ $ 1,270,568 $ -70.41% 376,000 TOTAL REVENUES -$ -$ -$ 1,270,568 $ $ 1,283,568 $ 377,000

EXPENDITURES
Dept 225 Street Maint -$ -$ -$ -$ -$ -$
Utilities - Street Lighting 72,423$ $ 14,180 11,625$ -$ 14,700 $ $ 70.07% 25,000 Dept 2250 Street Maint -$ -$ -$ -$ 50,000 $ -$
Professional Services 36,900$ $ 38,925 43,342$ -$ -$ 39,900 $ 0.00% 5th St Paving from Toulumne to Main -$ -$ $ 311,000 -$ 311,000 $ 0.00% 4th St Paving from Vine to Main -$ -$ 8,714$ $ 307,000 -$ 307,000 $ 0.00% TOTAL EXPENDITURES 109,323$ $ 53,105 63,681$ $ 618,000 $ 64,700 $ 682,900 Net Revenue/(Expenditures) $ (109,323) $ (53,105) $ (63,681) $ 652,568 $ 1,218,868 $ (305,900) Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (109,323) $ (53,105) $ (63,681) $ 652,568 $ 1,218,868 $ (305,900) Beginning Fund Balance July 1 148,779$ $ 39,456 $ (13,649) $ (77,330) $ (77,330) $ 1,141,538 Ending Fund Balance June 30 39,456$ $ (13,649) $ (77,330) $ 575,238 $ 1,141,538 $ 835,638 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 39,456$ $ (13,649) $ (77,330) $ 575,238 $ 1,141,538 $ 835,638 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 (COG). 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 FY25, which includes paving on 4th & 5th streets.
4%
6%
45% 45%

EXPENSES
Utilities - Street Lighting
Professional Services
5th St Paving from Toulumne to
Main
4th St Paving from Vine to Main
1%
99%

REVENUES
Interest Income
LTF - Article 8
63 117
Section 8, Item F.

MEASURE C
Measure C - 230 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income $ - $ 389 $ 684 $ 150 $ 20,000 $ -75.00% 5,000 Measure C-Street Maint $ 122,933 $ 146,351 $ 152,688 $ 116,194 $ 116,194 $ 156,431 34.63% Measure C-ADA Comply $ 4,156 $ 4,928 $ 5,139 $ 4,067 $ 4,067 $ 5,475 34.62% Measure C-Flex Spending $ 140,273 $ 168,933 $ 177,951 $ 129,927 $ 129,927 $ 182,829 40.72% Other Reimbursement $ 11,750 $ - $ - $ - $ - $ -
TOTAL REVENUES $ 279,112 $ 320,601 $ 336,462 $ 250,338 $ 270,188 $ 349,735

EXPENDITURES
Professional Services $ 48,348 $ - $ - $ - $ - $ -
Improvements-1st Street Paving-Vine to Main $ - $ - $ - $ - $ 70,000 - $ 0.00% Improvements-Fowler Ave Paving -Adams to City Boundary $ - $ - $ - $ - $ 148,000 - $ 0.00% Improvements-ADA Transition Plan Update $ - $ - $ - $ - $ 75,000 - $ 0.00% Improvements-Goldenstate Bike Trail Phase 3 (Local Match) $ - $ - $ - $ - $ 24,100 - $ 0.00% Improvements-Manning Reconstruction Project (Local Match) $ - $ - $ - $ - $ 14,878 - $ 0.00% Improvements-South Ave Reconstruction-Stanford to Fowler $ - $ - $ - $ - $ 216,248 - $ 0.00% Improvements $ 29,537 $ 10,813 $ 522,169 $ 252,163 $ 252,163 $ - TOTAL EXPENDITURES $ 77,885 $ 10,813 $ 522,169 $ 252,163 $ 252,163 $ 548,226 Net Revenue/(Expenditures) $ 201,227 $ 309,788 $ (185,707) $ (1,825) $ 18,025 $ (198,491) Changes in Fund Balance $ - $ - $ - $ - $ - $ -
Net Increase/(Decrease) in Fund Balance $ 201,227 $ 309,788 $ (185,707) $ (1,825) $ 18,025 $ (198,491) Beginning Fund Balance July 1 $ 1,208,156 $ 1,409,383 $ 1,719,171 $ 1,533,464 $ 1,533,464 $ 1,551,489 Ending Fund Balance June 30 $ 1,409,383 $ 1,719,171 $ 1,533,464 $ 1,531,639 $ 1,551,489 $ 1,352,998 Adjustment to Fund Balance $ - $ - $ - $ - $ - $ -
Adjusted Ending Fund Balance $ 1,409,383 $ 1,719,171 $ 1,533,464 $ 1,531,639 $ 1,551,489 $ 1,352,998 $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. FY25 inlcudes funding for ADA transition plan update, Paving projects on 1st & Fowler Street, and improvements on the Golden State Bike Trail Phase 3, Manning Reconstruction and South Avenue. 13%
27%
14%
3%4%
39%

EXPENSES
Improvements-1st Street Paving-Vine to Main
Improvements-Fowler Ave Paving -Adams to City Boundary
Improvements-ADA Transition Plan Update
Improvements-Goldenstate Bike Trail Phase 3 (Local Match) Improvements-Manning Reconstruction Project (Local
Match)
Improvements-South Ave Reconstruction-Stanford to Fowler 1% 45%
2%
52%

REVENUES
Interest Income Measure C-Street Maint Measure C-ADA Comply Measure C-Flex Spending
64 118
Section 8, Item F.

ROAD MAINTENANCE REHAB ACCT-SB1
ROAD MAINTENANCE REHAB SB1 235 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 5,500$ 500$ -90.91%
SB1 128,008$ $ 134,331 153,565$ 172,102$ 172,102$ 183,446$ 6.59% Prop 1B -$ -$ -$ -$ -$ -$
TOTAL REVENUES 128,008$ $ 134,331 153,565$ 172,102$ 177,602$ 183,946$

EXPENDITURES
Street Project-Fresno Street -$ -$ -$ 323,096$ -$ -$
Main St Paving 225,652$ -$ -$ -$ -$ -$
Improvements-Fresno Street 7th to 3rd -$ -$ -$ -$ -$ 323,096$ 0.00% TOTAL EXPENDITURES 225,652$ -$ -$ 323,096$ -$ 323,096$
Net Revenue/(Expenditures) $ (97,644) $ 134,331 153,565$ $ (150,994) 177,602$ $ (139,150) Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (97,644) $ 134,331 153,565$ $ (150,994) 177,602$ $ (139,150) Beginning Fund Balance July 1 163,091$ $ 65,447 199,778$ 353,343$ 353,343$ 530,945$ Ending Fund Balance June 30 65,447$ $ 199,778 353,343$ 202,349$ 530,945$ 391,795$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 65,447$ $ 199,778 353,343$ 202,349$ 530,945$ 391,795$ $-
$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 FY 24/25

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%

EXPENSES
Street Project-Fresno Street
1%
99%

REVENUES
Interest Income
SB1
65 119
Section 8, Item F.

ACTIVE TRANSPORTATION PROGRAM (ATP)
ATP Fund 236 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Program Income -$ $ 38,000 210,018$ 600,000$ 49,640$ 600,000$ 1108.70% TOTAL REVENUES -$ 38,000 $ 210,018$ 600,000$ 49,640$ 600,000$

EXPENDITURES
Engineering Consulting -$ -$ 6,599$ -$ 3,156$ -$
Improvements/Golden State Bike Trail -$ -$ 252,701$ -$ -$ -$ Improvements/Adams Ave-Sidewalk & Curb Ramps -$ $ 16,407 -$ 600,000$ 40,965$ 600,000$ 1364.66% TOTAL EXPENDITURES -$ 16,407 $ 259,300$ 600,000$ 44,121$ 600,000$ Net Revenue/(Expenditures) -$ $ 21,593 $ (49,282) -$ 5,519$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ $ 21,593 $ (49,282) -$ 5,519$ -$ Beginning Fund Balance July 1 -$ $ (4,953) 16,640$ $ (32,642) $ (32,642) $ (27,123) Ending Fund Balance June 30 -$ $ 16,640 $ (32,642) $ (32,642) $ (27,123) $ (27,123) Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ $ 16,640 $ (32,642) $ (32,642) $ (27,123) $ (27,123) $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
Improvements/Adams AveSidewalk & Curb Ramps 100%

REVENUES
Program Income
66 120
Section 8, Item F.

SURFACE TRANSPORTATON BLOCK GRANT (STBG)
STBG Fund 237 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Program Income -$ 12,747 $ 11,747$ 900,000$ 900,000$ $ 1,971,625 119.07% TOTAL REVENUES -$ 12,747 $ 11,747$ 900,000$ 900,000$ $ 1,971,625

EXPENDITURES
Engineering Consultants -$ -$ 2,523$ -$ -$ -$
Improvements-Manning Reconstruction -$ $ 6,211 -$ 900,000$ 30,000$ $ 939,563 3031.88% Improvements-South Ave Reconstruction - Stanford to Fowler -$ -$ -$ -$ -$ 1,032,062 $ 0.00% TOTAL EXPENDITURES -$ $ 6,211 2,523$ 900,000$ 30,000$ $ 1,971,625 Net Revenue/(Expenditures) -$ $ 6,536 9,224$ -$ 870,000$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ $ 6,536 9,224$ -$ 870,000$ -$ Beginning Fund Balance July 1 -$ $ (7,124) (588)$ 8,636$ 8,636$ $ 878,636 Ending Fund Balance June 30 -$ $ (588) 8,636$ 8,636$ 878,636$ $ 878,636 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ $ (588) 8,636$ 8,636$ 878,636$ $ 878,636 $5,000
$505,000
$1,005,000
$1,505,000
$2,005,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. 52% 48%

EXPENSES
Improvements-Manning Reconstruction
Improvements-South Ave Reconstruction
- Stanford to Fowler 100%

REVENUES
Program Income
67 121
Section 8, Item F.

MEASURE C TOD GRANT
Measure C TOD Grant 238 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Program Income -$ -$ -$ -$ -$ 400,000$ 0.00%
TOTAL REVENUES -$ -$ -$ -$ -$ 400,000$

EXPENDITURES
Professional Services-Merced Streetscape -$ -$ -$ -$ -$ 400,000$ 0.00% Planning Consultant -$ -$ -$ 16,500$ 8,672$ -$ 0.00%
Improvements -$ -$ -$ 127,267$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ 143,767$ 8,672$ 400,000$
Net Revenue/(Expenditures) -$ -$ -$ (143,767) $ $ (8,672) -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ (143,767) $ $ (8,672) -$ Beginning Fund Balance July 1 -$ -$ -$ -$ (143,767) $ $ (152,439) Ending Fund Balance June 30 -$ -$ -$ (143,767) $ $ (152,439) $ (152,439) Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ -$ (143,767) $ $ (152,439) $ (152,439) $-
$100,000
$200,000
$300,000
$400,000
$500,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Measure C Transit Oriented Development grant is for the construction of the Main Street Bikeway to Transit project.

Budget Highlights: This fund is used for expenses related to the grant award, which the granting agency provides on a reimbursement basis. Included in this budget is the Merced Streetscape project. 100%

EXPENSES
Professional Services-Merced
Streetscape
100%

REVENUES
Program Income
68 122
Section 8, Item F.

HCD SB2 GRANT
*No expenses budgeted *No revenues budgeted
HCD SB2 Grant Fund 239 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Program Income -$ -$ -$ 26,508$ 26,508$ -$
TOTAL REVENUES -$ -$ -$ 26,508$ 26,508$ -$

EXPENDITURES
Planning Consultant -$ -$ -$ 26,508$ 26,508$ -$
TOTAL EXPENDITURES -$ -$ -$ 26,508$ 26,508$ -$
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 -$ -$ -$ -$ -$ -$
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: This grant provides for the planning project management hardware and software upgrade, and an update to the City’s zoning ordinance.

Budget Highlights: This fund is used for expenses related to the grant award, which the granting agency provides on a reimbursement basis.
69 123
Section 8, Item F.

CMAQ GRANT
CMAQ Grant Fund 240 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ -$ -$
Program Income -$ -$ -$ -$ 125,105$ 500,230$ 299.85%
TOTAL REVENUES -$ -$ -$ -$ 125,105$ 500,230$

EXPENDITURES
Improvements-Goldenstate Bike Trail Phase 2 -$ -$ -$ -$ 125,105$ 226,830$ 81.31% Improvements-Goldenstate Bike Trail Phase 3 -$ -$ -$ -$ -$ 273,400$ 0.00% TOTAL EXPENDITURES -$ -$ -$ -$ 125,105$ 500,230$
Net Revenue/(Expenditures) -$ -$ -$ -$ -$ -$
Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ -$ -$ -$ Beginning Fund Balance July 1 -$ -$ -$ -$ -$ -$
Ending Fund Balance June 30 -$ -$ -$ -$ -$ -$
Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ -$ -$ -$ -$
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Congestion Mitigation and Air Quality (CMAQ) is an ongoing grant program administered by Fresno COG. Current projects include Sumner Avenue bike and pedestrian improvements, 7th and Merced Streets eastbound to southbound right turn lane, and the Fowler Avenue sidewalk between South Avenue and Fresno Street.

Budget Highlights: This fund is used for expenses related to the grant award, which the granting agency provides on a reimbursement basis.
55% 45%

EXPENSES
Improvements-Goldenstate
Bike Trail Phase 2
Improvements-Goldenstate
Bike Trail Phase 3
100%

REVENUES
Program Income
70 124
Section 8, Item F.

COMMUNITY DEVELOPMENT BLOCK GRANT
*No expenses budgeted
CDBG 250 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ $ - -$ 7,300$ $ -93.15% 500
Program Income 44,723$ $ 235,469 $ 10,000 16,000$ 16,000$ $ 16,000 0.00% TOTAL REVENUES 44,723$ $ 235,469 $ 10,000 16,000$ 23,300$ $ 16,500

EXPENDITURES
Postage 37$ -$ $ - -$ -$ -$
Professional Services 175$ -$ $ - -$ -$ -$
Buildings 324,039$ -$ $ - -$ -$ -$
TOTAL EXPENDITURES 324,251$ -$ $ - -$ -$ -$
Net Revenue/(Expenditures) $ (279,528) $ 235,469 $ 10,000 16,000$ 23,300$ $ 16,500 Changes in Fund Balance -$ -$ $ - -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (279,528) $ 235,469 $ 10,000 16,000$ 23,300$ $ 16,500 Beginning Fund Balance July 1 975,290$ $ 695,762 $ 931,231 941,231$ 941,231$ $ 964,531 Ending Fund Balance June 30 695,762$ $ 931,231 $ 941,231 957,231$ 964,531$ $ 981,031 Adjustment to Fund Balance -$ $ - -$ -$ -$
Adjusted Ending Fund Balance 695,762$ $ 931,231 $ 941,231 957,231$ 964,531$ $ 981,031 $-
$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 FY 24/25

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. The Program Income received from these outstanding loans will reinvested into the community consistent with Community Development Block Grant and Housing and Community Development guidelines.

Budget Highlights: None 3%
97%

REVENUES
Interest Income Program Income
71 125
Section 8, Item F.

STATE GRANT AB178
*No revenues budgeted
State Grant AB178 255 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ $ - -$ $ 45,000 $ 5,000 -88.89%
Grant Revenue -$ -$ $ 4,000,000 -$ -$ -$
TOTAL REVENUES -$ -$ $ 4,000,000 -$ 45,000 $ $ 5,000

EXPENDITURES
Improvements-Police/Sn Ctr Headquarters -$ -$ $ 4,000,000 - $ $ 210,000 $ 3,790,000 1704.76% TOTAL EXPENDITURES -$ -$ $ 4,000,000 - $ $ 210,000 $ 3,790,000 Net Revenue/(Expenditures) -$ -$ $ 4,000,000 $ (4,000,000) $ (165,000) $ (3,785,000) Changes in Fund Balance -$ -$ $ - -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ $ 4,000,000 $ (4,000,000) $ (165,000) $ (3,785,000) Beginning Fund Balance July 1 -$ -$ $ 4,000,000 - $ $ 4,000,000 $ 3,835,000 Ending Fund Balance June 30 -$ -$ $ 4,000,000 -$ 3,835,000 $ $ 50,000 Adjustment to Fund Balance -$ -$ $ - -$ -$ -$
Adjusted Ending Fund Balance -$ -$ $ 4,000,000 -$ 3,835,000 $ $ 50,000 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, which included $1,000,000 in pass through funds for repairs, improvements, and operations of the the Fowler Improvement Association (FIA) Clubhouse. The pass through occurred to FIA in FY 23/24.

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. $5,000
$505,000
$1,005,000
$1,505,000
$2,005,000
$2,505,000
$3,005,000
$3,505,000
$4,005,000
$4,505,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%

EXPENSES
Improvements-Police/Sn Ctr
Headquarters 100%

REVENUES
Interest Income
72 126
Section 8, Item F.

DWR STATE GRANT
DWR State Grant 256 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Grant Revenue -$ -$ -$ 2,100,000 $ -$ 2,100,000 $ 0.00% TOTAL REVENUES -$ -$ -$ 2,100,000 $ -$ 2,100,000 $

EXPENDITURES
Professional Services-Well #9 -$ -$ $ 78,071 $ 468,531 $ 3,600 $ 468,531 12914.75% Improvements-Well #9 -$ -$ $ 33,892 $ 1,631,469 $ 35,887 $ 1,631,469 4446.13% TOTAL EXPENDITURES -$ -$ 111,963 $ $ 2,100,000 $ 39,487 $ 2,100,000 Net Revenue/(Expenditures) -$ -$ (111,963) $ -$ (39,487) $ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ (111,963) $ -$ (39,487) $ -$ Beginning Fund Balance July 1 -$ -$ -$ (111,963) $ $ (111,963) $ (151,450) Ending Fund Balance June 30 -$ -$ (111,963) $ $ (111,963) $ (151,450) $ (151,450) Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ (111,963) $ $ (111,963) $ (151,450) $ (151,450) 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 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
22%
78%
EXPENSES Professional Services-Well #9
Improvements-Well #9
100%

REVENUES
Grant Revenue
73 127
Section 8, Item F.

FY23 APPROPRIATION ACT
FY23 Appropriation Act 257 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Grant Revenue -$ -$ $ - -$ -$ 3,005,200 $ 0.00%
TOTAL REVENUES -$ -$ -$ -$ -$ 3,005,200 $

EXPENDITURES
Planning Consultant -$ -$ $ - -$ -$ -$
Improvements-Water System Interconnection -$ -$ $ - -$ -$ 3,005,200 $ 0.00% TOTAL EXPENDITURES -$ -$ -$ -$ -$ 3,005,200 $
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 -$ -$ $ - -$ -$ -$
Description: Congressionally Directed Spending (CDS)/Community Project Funding (CPF) (Community Grants) Water Infrastructure Project Pursuant to the FY 2023 Consolidated Appropriations Act (P.L. 117-328) (FY 2023 Appropriations Act) Budget Highlights: Fowler's interconnection project is included in this budget. $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%

EXPENSES
Improvements-Water System
Interconnection
100%

REVENUES
Grant Revenue
74 128
Section 8, Item F.

BIKE PED TRAILS SUSTAINABLE TRANSPORTATION
Bike Ped Trails Sust Tran 258 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Grant Revenue -$ -$ -$ -$ -$ 124,650 $ 0.00%
TOTAL REVENUES -$ -$ -$ -$ -$ 124,650 $

EXPENDITURES
Planning Consultant-Bicycle, Pedestrian, and Trails Master Plan -$ -$ -$ $ 9,092 $ 132,576 $ 124,650 0.00% Improvements -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ $ 9,092 $ 132,576 $ 124,650 Net Revenue/(Expenditures) -$ -$ -$ $ (9,092) $ (132,576) -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ $ (9,092) $ (132,576) -$ Beginning Fund Balance July 1 -$ -$ -$ -$ -$ (132,576) $ Ending Fund Balance June 30 -$ -$ -$ $ (9,092) $ (132,576) $ (132,576) Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ -$ $ (9,092) $ (132,576) $ (132,576) Description: The Caltrans Sustainable Transportation Planning Grant is used for the development of the City’s Bicycle, Pedestrian, and Trails Master Plan.

Budget Highlights: This fund is used for expenses related to the grant award, which the granting agency provides on a reimbursement basis. $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
100%

EXPENSES
Planning Consultant-Bicycle, Pedestrian, and
Trails Master Plan
100%

REVENUES
Grant Revenue
75 129
Section 8, Item F.

MANNING RAILROAD CROSSING
Manning RR Crossing Fund 259 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ -$ $ -
Program Income -$ -$ -$ -$ -$ 1,855,000 $ 0.00%
TOTAL REVENUES -$ -$ -$ -$ -$ 1,855,000 $

EXPENDITURES
Planning Consultant -$ -$ -$ -$ -$ 1,855,000 $ 0.00%
TOTAL EXPENDITURES -$ -$ -$ -$ -$ 1,855,000 $
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 -$ -$ -$ -$ -$ $ -
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: Caltrans Railway-Highway Crossing Program (RHCP) Section 130 is being used to reconstruct the pavement, sidewalk and associated railroad equipment upgrades at the Manning and Golden State Blvd railroad crossing.

Budget Highlights: This fund is used for expenses related to the grant award, which the granting agency provides on a reimbursement basis. 100%

EXPENSES
Planning Consultant 100%

REVENUES
Program Income
76 130
Section 8, Item F.

AB1600-GENERAL SERVICES
AB1600-General Services 710 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 1,000$ 500$ -50.00%
Development Fees 19,808$ $ 135,828 $ 109,787 60,000$ 60,000$ 60,000$ 0.00% TOTAL REVENUES 19,808$ $ 135,828 $ 109,787 60,000$ 61,000$ 60,500$

EXPENDITURES
Engineering Consultant 7,920$ -$ -$ -$ -$ -$
Planning Consultant 55,692$ -$ 42,350 $ -$ -$ -$
Professional Services 740$ $ 33,242 -$ 18,563$ 18,563$ 20,000$ 7.74% Improvements-ADA Transition Plan (City facilities) 4,761$ -$ -$ -$ -$ 100,000$ 0.00% Improvements-Police/Sn Ctr Headquarters -$ -$ -$ 125,000$ -$ 125,000$ 0.00% TOTAL EXPENDITURES 69,113$ $ 33,242 $ 42,350 143,563$ 18,563$ 245,000$ Net Revenue/(Expenditures) $ (49,305) $ 102,586 $ 67,437 $ (83,563) 42,437$ (184,500) $ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (49,305) $ 102,586 $ 67,437 $ (83,563) 42,437$ (184,500) $ Beginning Fund Balance July 1 $ (38,557) $ (87,862) $ 14,724 82,161$ 82,161$ 124,598$ Ending Fund Balance June 30 $ (87,862) $ 14,724 $ 82,161 $ (1,402) 124,598$ $ (59,902) Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ (87,862) $ 14,724 $ 82,161 $ (1,402) 124,598$ $ (59,902) $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. 8%
41%
51%

EXPENSES
Professional Services
Improvements-ADA Transition
Plan (City facilities)
Improvements-Police/Sn Ctr
Headquarters
1%
99%

REVENUES
Interest Income Development Fees
77 131
Section 8, Item F.

AB1600-LAW ENFORCEMENT
Law Enforcement 720 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 4,700$ 500$ -89.36%
Development Fees $ 64,261 $ 124,100 $ 73,229 60,000$ 60,000$ 60,000$ 0.00% TOTAL REVENUES $ 64,261 $ 124,100 $ 73,229 60,000$ 64,700$ 60,500$

EXPENDITURES
Professional Services-Police/Sn Ctr Headquarters Design -$ 10,732 $ $ 148,051 200,000$ 103,008$ 100,000$ -2.92% Improvements-Police/Sn Ctr Headquarters -$ -$ -$ 250,000$ -$ 400,000$ 0.00% Equipment -$ -$ $ 8,820 -$ -$ -$
TOTAL EXPENDITURES -$ 10,732 $ $ 156,871 450,000$ 103,008$ 500,000$ Net Revenue/(Expenditures) $ 64,261 $ 113,368 $ (83,642) $ (390,000) $ (38,308) $ (439,500) Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 64,261 $ 113,368 $ (83,642) $ (390,000) $ (38,308) $ (439,500) Beginning Fund Balance July 1 $ 410,692 $ 474,953 $ 588,321 504,679$ 504,679$ 466,371$ Ending Fund Balance June 30 $ 474,953 $ 588,321 $ 504,679 114,679$ 466,371$ 26,871$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 474,953 $ 588,321 $ 504,679 114,679$ 466,371$ 26,871$ $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

Budget Highlights: The budget includes the remaining costs of design and engineering of the Police/Senior Center Headquarters. 1%
99%

REVENUES
Interest Income Development Fees 20%
80%

EXPENSES
Professional Services-Police/Sn Ctr
Headquarters Design
Improvements-Police/Sn Ctr
Headquarters
78 132
Section 8, Item F.

AB1600-FIRE
AB1600-Fire 730 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ $ 4,000 $ -87.50% 500
Other Revenue -$ -$ 139,518 $ $ 43,406 $ 43,406 -$ -100.00% Development Fees $ 79,909 $ 150,840 $ 86,589 $ 80,000 $ 80,000 $ 80,000 0.00% TOTAL REVENUES $ 79,909 $ 150,840 $ 226,107 $ 123,406 $ 127,406 $ 80,500

EXPENDITURES
Improvements-Fire Station Buildout -$ $ 18,175 $ 166,846 $ 490,503 $ 70,367 $ 405,000 475.55% Lease Payment/Solar-Equipment -$ -$ 22,399 $ -$ -$ -$
Lease Principal Pymt-Engines -$ -$ 23,479 $ -$ -$ -$
Lease Interest Pymt-Engines -$ -$ 16,901 $ -$ -$ -$
TOTAL EXPENDITURES -$ 18,175 $ $ 229,625 $ 490,503 $ 70,367 $ 405,000 Net Revenue/(Expenditures) $ 79,909 $ 132,665 $ (3,518) $ (367,097) $ 57,039 $ (324,500) Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 79,909 $ 132,665 $ (3,518) $ (367,097) $ 57,039 $ (324,500) Beginning Fund Balance July 1 $ 129,877 $ 209,786 $ 342,451 $ 338,933 $ 338,933 $ 395,972 Ending Fund Balance June 30 $ 209,786 $ 342,451 $ 338,933 $ (28,164) $ 395,972 $ 71,472 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 209,786 $ 342,451 $ 338,933 $ (28,164) $ 395,972 $ 71,472 $-
$100,000
$200,000
$300,000
$400,000
$500,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. 1% 99%

REVENUES
Interest Income Development Fees 100%

EXPENSES
Improvements-Fire Station Buildout
79 133
Section 8, Item F.

AB1600-TRAFFIC MITIGATION & IMPACT FEES
Traffic Mitigation & Impact Fees 740 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 5,000$ 500$ -90.00%
Street Development Fees -$ 124,672 $ $ 148,609 80,000$ 80,000$ 80,000$ 0.00% TOTAL REVENUES -$ 124,672 $ $ 148,609 80,000$ 85,000$ 80,500$

EXPENDITURES
Engineering Consultant 1,200$ -$ -$ -$ -$ -$
Improvements-Traffic Signal Light Improvement & Upgrades -$ 35,947 $ -$ -$ -$ 32,000$ TOTAL EXPENDITURES 1,200$ $ 35,947 -$ -$ -$ 32,000$
Net Revenue/(Expenditures) $ (1,200) $ 88,725 $ 148,609 80,000$ 85,000$ 48,500$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (1,200) $ 88,725 $ 148,609 80,000$ 85,000$ 48,500$ Beginning Fund Balance July 1 252,019$ $ 250,819 $ 339,544 488,153$ 488,153$ 573,153$ Ending Fund Balance June 30 250,819$ $ 339,544 $ 488,153 568,153$ 573,153$ 621,653$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 250,819$ $ 339,544 $ 488,153 568,153$ 573,153$ 621,653$ $-
$50,000
$100,000
$150,000
$200,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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: This budget includes improvements for Traffic Signal Light & Upgrades. 1% 99%

REVENUES
Interest Income
Street Development Fees 100%

EXPENSES
Improvements-Traffic Signal Light
Improvement & Upgrades
80 134
Section 8, Item F.

AB1600-PARKS
AB1600-Parks 750 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ $ 12,000 $ -83.33% 2,000
Other Revenue -$ -$ 20,000 $ -$ -$ -$
Development Fees 170,166$ $ 414,581 $ 309,051 $ 80,000 $ 80,000 $ 80,000 0.00% TOTAL REVENUES 170,166$ $ 414,581 $ 329,051 $ 80,000 $ 92,000 $ 82,000 0.00%

EXPENDITURES
Special Dept Expense -$ $ 4,897 -$ -$ -$ -$
Professional Services-Police/Sn Ctr Headquarters Dsgn $ - -$ -$ 180,000 $ $ 23,893 $ 150,000 527.80% Improvements-Police/Sn Ctr Headquarters -$ -$ 16,524 $ $ 850,000 $ 254,698 $ 850,000 233.73% TOTAL EXPENDITURES -$ $ 4,897 $ 16,524 $ 1,030,000 $ 278,591 $ 1,000,000 Net Revenue/(Expenditures) 170,166$ $ 409,684 $ 312,527 $ (950,000) $ (186,591) $ (918,000) Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 170,166$ $ 409,684 $ 312,527 $ (950,000) $ (186,591) $ (918,000) Beginning Fund Balance July 1 367,110$ $ 537,276 $ 946,960 $ 1,259,487 $ 1,259,487 $ 1,072,896 Ending Fund Balance June 30 537,276$ $ 946,960 $ 1,259,487 $ 309,487 $ 1,072,896 $ 154,896 Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 537,276$ $ 946,960 $ 1,259,487 $ 309,487 $ 1,072,896 $ 154,896 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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. 15% 85%

EXPENSES
Professional ServicesPolice/Sn Ctr Headquarters
Design
2%
98%

REVENUES
Interest Income Development Fees
81 135
Section 8, Item F.

AB1600-WATER
AB1600-Water Fund 760 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 10,500 $ $ -80.95% 2,000
Water Development Fees 70,132$ $ 298,920 $ 207,765 $ 140,000 $ 140,000 $ 80,000 -42.86% TOTAL REVENUES 70,132$ $ 298,920 $ 207,765 $ 140,000 $ 150,500 $ 82,000

EXPENDITURES
Engineering Consulting 43,985$ $ 3,120 -$ -$ -$ -$
Improvements-Water Master Plan -$ -$ -$ 23,581 $ $ 23,581 $ 150,000 536.11% Equipment-Well#4 Hydro Tank Replacement -$ -$ -$ -$ -$ 72,000 $ 0.00% Equipment-Well#5 Shade Structure, Generator , A/C -$ -$ -$ -$ -$ 87,000 $ 0.00% Equipment-Well#6 Flow Meter, Shade Structure, A/C -$ -$ -$ -$ -$ 33,000 $ 0.00% Equipment-Water Valve Replacement -$ -$ -$ -$ -$ 117,000 $ 0.00% Equipment-Flow Meter -$ -$ -$ -$ -$ $ 9,000 0.00%
TOTAL EXPENDITURES 43,985$ $ 3,120 -$ 23,581 $ $ 23,581 $ 468,000 Net Revenue/(Expenditures) 26,147$ $ 295,800 $ 207,765 $ 116,419 $ 126,919 $ (386,000) Changes in Fund Balance -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 26,147$ $ 295,800 $ 207,765 $ 116,419 $ 126,919 $ (386,000) Beginning Fund Balance July 1 406,995$ $ 433,142 $ 728,942 $ 936,707 $ 936,707 $ 1,063,626 Ending Fund Balance June 30 433,142$ $ 728,942 $ 936,707 $ 1,053,126 $ 1,063,626 $ 677,626 Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 433,142$ $ 728,942 $ 936,707 $ 1,053,126 $ 1,063,626 $ 677,626 Description: The fees in this fund are charged to new development to supplement the cost of new water facilities in the City.

Budget Highlights: The Budget includes well equipment for the wells. $-
$100,000
$200,000
$300,000
$400,000
$500,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
32%
15%
19%
7%
25%
2% EXPENSES
Improvements-Water Master Plan
Equipment-Well#4 Hydro Tank Replacement
Equipment-Well#5 Shade Structure, Generator , A/C
Equipment-Well#6 Flow Meter, Shade Structure,
A/C
Equipment-Water Valve Replacement
Equipment-Flow Meter 2%
98%

REVENUES
Interest Income Water Development Fees
82 136
Section 8, Item F.

AB1600-GROUND WATER RECHARGE
AB1600-Ground Water Recharge 765 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 160$ 50$ -68.75%
Development Fees -$ $ 60,124 $ 4,501 50,000$ 398$ -$ -100.00% TOTAL REVENUES -$ 60,124 $ $ 4,501 50,000$ 558$ 50$

EXPENDITURES
Transfer to CID Fund 502 -$ -$ 50,000 $ 50,000$ -$ 50,000$ 0.00% TOTAL EXPENDITURES -$ -$ 50,000 $ 50,000$ -$ 50,000$
Net Revenue/(Expenditures) -$ $ 60,124 $ (45,499) -$ 558$ (49,950) $ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ $ 60,124 $ (45,499) -$ 558$ (49,950) $ Beginning Fund Balance July 1 -$ -$ 60,124 $ 14,625$ 14,625$ 15,183$ Ending Fund Balance June 30 -$ $ 60,124 $ 14,625 14,625$ 15,183$ $ (34,767) Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance -$ $ 60,124 $ 14,625 14,625$ 15,183$ $ (34,767) 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 502
100%

REVENUES
Interest Income
$-
$20,000
$40,000
$60,000
$80,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
83 137
Section 8, Item F.

AB1600-SEWER
*No expenses budgeted
AB1600-Sewer 770 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 25,000 $ 5,000$ -80.00%
Development Fees $ 260,384 $ 521,388 $ 320,197 $ 80,000 $ 80,000 80,000$ 0.00% TOTAL REVENUES $ 260,384 $ 521,388 $ 320,197 $ 80,000 $ 105,000 85,000$

EXPENDITURES
Special Dept Expense -$ -$ 70,270 $ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ 70,270 $ -$ -$ -$
Net Revenue/(Expenditures) $ 260,384 $ 521,388 $ 249,927 $ 80,000 $ 105,000 85,000$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance$ 260,384 $ 521,388 $ 249,927 $ 80,000 $ 105,000 85,000$ Beginning Fund Balance July 1 $ 1,177,356 $ 1,437,740 $ 1,959,128 $ 2,209,055 $ 2,209,055 2,314,055$ Ending Fund Balance June 30 $ 1,437,740 $ 1,959,128 $ 2,209,055 $ 2,289,055 $ 2,314,055 2,399,055$ Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 1,437,740 $ 1,959,128 $ 2,209,055 $ 2,289,055 $ 2,314,055 2,399,055$ $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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.
6%
94%

REVENUES
Interest Income Development Fees
84 138
Section 8, Item F.

AB1600-STORM DRAIN
AB1600-Storm Drain 780 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ $ - -$ 6,000$ 1,000$ -83.33%
Development Fees 103,200$ $ 204,138 $ 97,669 80,000$ 80,000$ 80,000$ 0.00% TOTAL REVENUES 103,200$ $ 204,138 $ 97,669 80,000$ 86,000$ 81,000$ 0.00%

EXPENDITURES
Special Dept Expense -$ $ 7,390 $ - -$ -$ -$
Prof Services Dev Fee-Storm Water Master Plan -$ -$ $ - -$ -$ 150,000$ 0.00% TOTAL EXPENDITURES -$ $ 7,390 $ - -$ 150,000$
Net Revenue/(Expenditures) 103,200$ $ 196,748 $ 97,669 80,000$ 86,000$ $ (69,000) Changes in Fund Balance -$ $ - -$ -$ -$
Net Increase/(Decrease) in Fund Balance 103,200$ $ 196,748 $ 97,669 80,000$ 86,000$ $ (69,000) Beginning Fund Balance July 1 104,315$ $ 207,515 $ 404,263 501,932$ 501,932$ 587,932$ Ending Fund Balance June 30 207,515$ $ 404,263 $ 501,932 581,932$ 587,932$ 518,932$ Adjustment to Fund Balance -$ $ - -$ -$ -$
Adjusted Ending Fund Balance 207,515$ $ 404,263 $ 501,932 581,932$ 587,932$ 518,932$ $-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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: This budget includes expenses for the Storm Water Master Plan. 1%
99%

REVENUES
Interest Income
Development Fees
100%

EXPENSES
Prof Services Dev Fee-Storm
Water Master Plan
85 139
Section 8, Item F.

FIRE STATION BUILDING
*No expenses budgeted *No revenues budgeted
Fire 790 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Loan Proceeds (USDA) -$ 30,403 $ $ - $ - $ - -$
TOTAL REVENUES -$ 30,403 $ $ - -$ -$ -$

EXPENDITURES
Buildings $ 1,703 -$ $ - $ - $ - -$
Improvements -$ 32,082 $ $ - $ - $ - -$
TOTAL EXPENDITURES $ 1,703 $ 32,082 $ - -$ -$ -$
Net Revenue/(Expenditures) $ (1,703) $ (1,679) $ - $ - -$ Changes in Fund Balance -$ $ - $ - -$
Net Increase/(Decrease) in Fund Balance $ (1,703) $ (1,679) $ - $ - $ - -$ Beginning Fund Balance July 1 $ 41,513 $ 39,810 $ 38,131 $ 38,131 $ 38,131 $ 38,131 Ending Fund Balance June 30 $ 39,810 $ 38,131 $ 38,131 $ 38,131 $ 38,131 $ 38,131 Adjustment to Fund Balance -$ -$ $ - $ - $ - -$
Adjusted Ending Fund Balance $ 39,810 $ 38,131 $ 38,131 $ 38,131 $ 38,131 $ 38,131 $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: Fire Station construction
Budget Highlights: Completed January 2021
86 140
Section 8, Item F.

CALTRANS SR 99/MANNING
*No expenses budgeted *No revenues budgeted
Cal Trans SR 99/Manning Fund 795 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 82$ $ 206 $ 104 150$ -$ -$
TOTAL REVENUES 82$ $ 206 $ 104 150$ -$ -$

EXPENDITURES
Tr to Gen Fund St Maint -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) 82$ $ 206 $ 104 150$ -$ -$
Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 82$ $ 206 $ 104 150$ -$ -$ Beginning Fund Balance July 1 -$ $ 198 $ 404 508$ 658$ 658$ Ending Fund Balance June 30 82$ $ 404 $ 508 658$ 658$ 658$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 82$ $ 404 $ 508 658$ 658$ 658$ $-
$50
$100
$150
$200
$250
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
87 141
Section 8, Item F.

AB1600-99 MERCED SIGNALIZATION FUND
*No expenses budgeted
AB1600-Merced Signalization 799 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 2,400$ 50$ -97.92%
99/ Merced Signalization -$ -$ -$ -$ -$ -$
TOTAL REVENUES -$ -$ -$ -$ 2,400$ 50$

EXPENDITURES
Tr to Gen Fund St Maint -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) -$ -$ -$ -$ 2,400$ 50$
Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance -$ -$ -$ -$ 2,400$ 50$ Beginning Fund Balance July 1 220,226$ $ 220,226 $ 220,226 220,226$ 220,226$ 222,626$ Ending Fund Balance June 30 220,226$ $ 220,226 $ 220,226 220,226$ 222,626$ 222,676$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance 220,226$ $ 220,226 $ 220,226 220,226$ 222,626$ 222,676$ $-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
88 142
Section 8, Item F.

ENTERPRISE FUNDS
89 143
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 Fund: Water Fund 500

REVENUES
3301 Interest Income - - - - 6,000 1,000
3508 Water Revenue 1,558,897 1,300,951 1,348,734 1,500,000 1,500,000 1,600,000 3509 Water Meter Sales - - 1,232 - - -
3510 Late Fees/Penalties (1,038) (53) 70,469 25,000 25,000 35,000 3512 Reconnect Fee 456 8,000 8,000 2,000
3516 Water Hook-up Fees 4,899 2,387 - 10,000 10,000 10,000 3518 Bad Check processing Fee 60 - 20 100 100 100
3640 Grant Revenue SJVAPCD - 40,000 40,000 60,000
3640 Grant Revenue Water Arrearage 106,958 15,845 - - - 3706 Miscellaneous - 26,350 37,559 3,500 3,500 3,500
3900 Transfer In - 392,955 - - - -
Total Revenues 1,562,818 1,829,548 1,474,315 1,586,600 1,592,600 1,711,600

EXPENDITURES
Wages and Benefits
5010 Salary - Full Time 360,837 444,518 492,853 551,081 551,081 604,343 5030 Salary - Overtime 2,339 4,528 2,986 3,000 3,000 3,000 5080 Employee Benefits - 208,803 - - - -
5081 Tax & Allow 35,280 43,856 47,337 60,636 60,636 68,109 5082 CalPERS 84,514 95,750 61,704 101,496 101,496 109,392 5083 CalPERS UAL 104,178 113,376 122,581 113,628 113,628 100,011 5084 Health Insurance 51,788 71,290 75,382 85,451 85,451 70,642 5087 Workers Comp 16,541 15,485 18,087 36,699 36,699 34,798 Workers Comp 655,477 997,606 820,930 951,991 951,991 990,295 Maintenance and Operation
5100 Office Expense 144 54 45 500 500 500
5110 Special Dept Expense - 1,031 881 - - -
5120 Small Tools - 3,359 3,880 4,000 4,000 4,000
5121 Supplies 7,867 5,516 6,683 8,375 8,375 8,375
5130 Clothing/Personal Expense 1,661 444 3,199 800 800 800 5140 Advertising & Promotion 1,339 1,364 102 3,200 3,200 3,200 5160 Communications 8,889 6,518 1,957 8,495 8,495 8,495 5170 Utilities 244,502 284,694 321,566 202,225 202,225 205,000 5175 Postage 7,792 7,103 1,500 5,270 5,270 5,500
5176 Permit Fees 24,243 33,915 16,660 36,000 36,000 36,000 5180 Rents & Leases 8,805 3,809 - 8,520 8,520 8,520
5182 Equip Rent/Leases 4,196 1,931 3,003 2,000 2,000 2,000 5185 Janitorial Maintenance 3,272 4,448 1,124 2,815 2,815 3,000 5200 Equip Maintenance 6,653 6,019 8,089 5,515 5,515 5,500 5202 St/Water Main Maintenance - 11,542 72,541 80,000 80,000 80,000 5205 Vehicle Maintenance 2,865 1,751 678 9,925 9,925 9,925 5206 Well Site Maintenance 28,962 11,489 6,178 45,000 45,000 45,000 5207 Depreciation Expense 190,016 - - - - -
5210 Gasoline/Diesel Fuel 13,446 13,367 11,986 13,342 13,342 13,342 5220 Professional Services 38,783 51,101 28,258 150,000 150,000 150,000 5230 Computer Support Services 24,843 33,805 30,221 27,095 27,095 27,095 5240 Insurance 50,005 92,925 76,187 114,035 114,035 176,545 5250 Memberships & Dues 1,001 1,157 2,923 4,000 4,000 4,000 5260 Conferences & Meetings - 2,224 1,608 4,500 4,500 6,500

CITY OF FOWLER

ENTERPRISE FUNDS
FISCAL YEAR 2024-2025
90 144
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 5300 Education/Training 80 1,405 1,929 4,500 4,500 7,000 5310 Well testings/Medical Labs 5,859 6,113 9,659 5,545 5,545 5,545 5510 Engineering Consulting - - 6,478 - - -
5620 Legal - - 10,000 - 10,000 10,000
5621 Financial Services 47,271 39,610 65,639 28,495 28,495 28,495 5630 Bad Debt Expense - 434 - - - -
5801 Principal Payments-Farmers Loan/Water System 20,000 - 60,700 62,400 62,400 44,300 5802 Interest Payments-Farmers Loan/Water System 107,307 66,673 64,398 61,481 61,481 59,034 Capital Expenditures 659,785 883,817 808,072 908,033 908,033 957,671 5710 Improvements - 17,642 81,617 14,307 14,307 -
5710 Water meters and registers 81,662 - - - - -
5715 Equipment-F150 Truck - - 50,000 - 50,000 -
5715 Equipment 1,487 3,596 3,061 72,763 72,763 -
5715 Equipment-Well#4 Hydro Tank Replacement - - - - - 48,000 5715 Equipment-Well#5 Shade Structure, Generator, A/C - - - - - 58,000 5715 Equipment-Well#6-Flow Meter, Shade Structure, A/C - - - - - 22,000 5715 Equipment-Water Valve Replacement - - - - - 39,000 5720 Vehicles-Electric Cart - - - - - 60,000
5720 Vehicles-Bucket Truck 1/3 - - 47,558 40,000 40,000 25,000 Total Capital Expenditures 83,149 21,238 132,236 177,070 177,070 252,000 Grand Total Expenditures 1,398,411 1,902,661 1,761,238 2,037,094 2,037,094 2,199,966 REVENUE Totals: 1,562,818 1,829,548 1,474,315 1,586,600 1,592,600 1,711,600 EXPENSE Totals: 1,398,411 1,902,661 1,761,238 2,037,094 2,037,094 2,199,966 REVENUE/(EXPENDITURES) 164,407 (73,113) (286,923) (450,494) (444,494) (488,366) Fund: Water Well Maintenance 501

REVENUES
3301 Interest Income - - - - 8,800 1,000
3522 Water Supply Wells 223,090 112,512 113,000 - - -
Total Revenues 223,090 112,512 113,000 - 8,800 1,000

EXPENDITURES
5190 Structural Maintenance - - - - - -
5200 Equipment Maintenance - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: 223,090 112,512 113,000 - 8,800 1,000
EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) 223,090 112,512 113,000 - 8,800 1,000 91 145
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 Fund: Groundwater Recharge CID Fund 502
Revenues
3301 Interest Income - - - - - -
3900 Transfers In - Impact Fees - - 50,000 50,000 50,000 50,000 Total Revenues - - 50,000 50,000 50,000 50,000
Expenditures
5220 Professional Services 54,314 194,520 190,432 410,669 410,669 464,954 5510 Engineering Consultant - - - - - -
5520 Planning Consultant - - - - - -
5620 Legal - - - - - -
5621 Financial Services - - - - - -
Total Expenditures 54,314 194,520 190,432 410,669 410,669 464,954 REVENUE Totals: - - 50,000 50,000 50,000 50,000
EXPENSE Totals: 54,314 194,520 190,432 410,669 410,669 464,954 REVENUE/(EXPENDITURES) (54,314) (194,520) (140,432) (360,669) (360,669) (414,954) Fund: TCP Fund 503
Revenues
3301 Interest Income 1,115 3,242 1,916 2,000 32,000 1,000 3706 Other Revenue 1,664,163 600,000 600,000 600,000 -
Total Revenues 1,665,278 3,242 601,916 602,000 632,000 1,000 Expenditures
5220 Professional Services - - 10,731 - - -
5710 Improvements - 71,268 101,425 2,800,000 16,426 2,800,000 Total Expenditures - 71,268 112,156 2,800,000 16,426 2,800,000 REVENUE Totals: 1,665,278 3,242 601,916 602,000 632,000 1,000 EXPENSE Totals: - 71,268 112,156 2,800,000 16,426 2,800,000 REVENUE/(EXPENDITURES) 1,665,278 (68,026) 489,760 (2,198,000) 615,574 (2,799,000) ENTERPRISE GRAND REVENUE Totals: 3,451,186 1,945,302 2,126,231 2,351,600 2,283,400 1,763,600 ENTERPRISE GRAND EXPENSE Totals: 1,452,725 2,168,449 2,063,826 5,247,763 2,464,189 5,464,920 REVENUE/(EXPENDITURES) 1,998,461 (223,147) (2,896,163) 62,405 (180,789) (3,701,320) 92 146
Section 8, Item F.

WATER
Water Fund 500 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ $ 6,000 $ -83.33% 1,000
Water Revenue $ 1,558,897 $ 1,300,951 $ 1,348,734 $ 1,500,000 $ 1,500,000 $ 1,600,000 6.67% Late Fees/Penalties $ (1,038) $ (53) $ 71,701 $ 25,000 $ 25,000 $ 35,000 40.00% Reconnect Fee -$ -$ $ 456 $ 8,000 $ 8,000 $ -75.00% 2,000 Water Hook-up Fees $ 4,899 $ 2,387 -$ $ 10,000 $ 10,000 $ 10,000 0.00% Bad Check processing Fee $ 60 $ - $ 20 $ 100 $ 100 $ 100 0.00% Grant Revenue SJVAPCD -$ -$ -$ $ 40,000 $ 40,000 $ 60,000 50.00% Grant Revenue Water Arrearage -$ 106,958 $ $ 15,845 -$ -$ -$ Miscellaneous -$ $ 26,350 $ 37,559 $ 3,500 $ 3,500 $ 3,500 0.00% Transfer In -$ 392,955 $ -$ -$ -$ -$
TOTAL REVENUES $ 1,562,818 $ 1,829,548 $ 1,474,315 $ 1,586,600 $ 1,592,600 $ 1,711,600

EXPENDITURES
Wages and Benefits $ 655,477 $ 997,606 $ 820,930 $ 951,991 $ 951,991 $ 990,295 4.02% Maintenance and Operation $ 532,478 $ 817,144 $ 682,974 $ 784,152 $ 784,152 $ 854,337 8.95% Principal Payment $ 20,000 -$ $ 60,700 $ 62,400 $ 62,400 $ 44,300 -29.01% Interest Payment $ 107,307 $ 66,673 $ 64,398 $ 61,481 $ 61,481 $ 59,034 -3.98% Capital Outlay $ 83,149 $ 21,238 $ 132,236 $ 177,070 $ 177,070 $ 252,000 42.32% TOTAL EXPENDITURES $ 1,398,411 $ 1,902,661 $ 1,761,238 $ 2,037,094 $ 2,037,094 $ 2,199,966 Net Revenue/(Expenditures) $ 164,407 $ (73,113) $ (286,923) $ (450,494) $ (444,494) $ (488,366) Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 164,407 $ (73,113) $ (286,923) $ (450,494) $ (444,494) $ (488,366) Beginning Fund Balance July 1 $ 3,142,946 $ 3,307,353 $ 2,734,327 $ 2,447,404 $ 2,447,404 $ 2,002,910 Ending Fund Balance June 30 $ 3,307,353 $ 3,234,240 $ 2,447,404 $ 1,996,910 $ 2,002,910 $ 1,514,544 Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 3,307,353 $ 2,734,327 $ 2,447,404 $ 1,996,910 $ 2,002,910 $ 1,514,544 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY 20/21 FY 20/21 FY 21/22 FY 22/23 FY 24/25

REVENUE & EXPENSE TREND

TOTAL REVENUES TOTAL EXPENDITURES
Description: The Water Division oversees all aspects of the water system, encompassing water delivery to customers, billing and collection, overseeing water tie-ins, and fulfilling reporting requirements mandated by the State. This enterprise fund is dedicated to ensuring the delivery of clean and safe drinking water to Fowler residents. The Water Division supports the maintenance, security, and enhancement of City’s water infrastructure including pumps, electrical components, instrumentation, telecommunications, and automation equipment. Regular testing of emergency generation power systems for water distribution and systematic flushing of the water distribution system further reinforces our commitment to operational excellence and public health.

Budget Highlights: This budget highlights the Water Division’s focus on operational efficiencies and implementing capital projects consistent with the City’s CIP. Expanded technical and safety training will be provided for staff. A new on-call program will be implemented for responding to after-hour needs. The SCADA controls system will be upgraded and modernized to improve the efficiency, reliability, and usability of our virtual water operation.

This budget also includes funding for three electric carts, reimbursed by the San Joaquin Valley Air Pollution Control District, and a portion of the purchase price of a bucket truck. These acquisitions will allow for a reduced maintenance cost for outdated fleet. 45% 39%
2%
3% 11%

EXPENSES
Wages and Benefits
Maintenance and Operation
Principal Payment
Interest Payment
Capital Outlay 1%
87%
1% 1%
1% 4% 3% REVENUES
Interest Income
Water Revenue
Late Fees/Penalties
Reconnect Fee
Water Hook-up Fees
Bad Check processing Fee
Miscellaneous
Grant Revenue SJVAPCD
93 147
Section 8, Item F.

WATER WELL MAINTENANCE
*No expenses budgeted
Water Well Maintenance 501 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ 8,800$ 1,000$
Water Supply Wells $ 223,090 112,512$ -$ 113,000$ -$ -$ TOTAL REVENUES $ 223,090 112,512$ -$ 113,000$ 8,800$ 1,000$

EXPENDITURES
Structural Maintenance -$ -$ -$ -$ -$ -$
Equipment Maintenance -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) $ 223,090 112,512$ -$ 113,000$ 8,800$ 1,000$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 223,090 112,512$ -$ 113,000$ 8,800$ 1,000$ Beginning Fund Balance July 1 $ 482,554 705,644$ 818,156$ 818,156$ 818,156$ 826,956$ Ending Fund Balance June 30 $ 705,644 818,156$ 818,156$ 931,156$ 826,956$ 827,956$ Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 705,644 818,156$ 818,156$ 931,156$ 826,956$ 827,956$ $-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
Interest Income
94 148
Section 8, Item F.

GROUNDWATER RECHARGE (SKGSA)
Groundwater Recharge CID 502 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income -$ -$ -$ -$ -$ $ -
Transfers In - Impact Fees CID -$ -$ 50,000$ 50,000$ 50,000$ $ 50,000 0.00% TOTAL REVENUES -$ -$ 50,000$ 50,000$ 50,000$ $ 50,000

EXPENDITURES
Professional Services $ 54,314 194,520$ 190,432$ 410,669$ 410,669$ $ 464,954 13.22% Legal -$ -$ -$ -$ -$ $ -
TOTAL EXPENDITURES $ 54,314 194,520$ 190,432$ 410,669$ 410,669$ $ 464,954 Net Revenue/(Expenditures) $ (54,314) $ (194,520) $ (140,432) $ (360,669) $ (360,669) $ (414,954) Changes in Fund Balance -$ -$ -$ -$ -$ $ -
Net Increase/(Decrease) in Fund Balance $ (54,314) $ (194,520) $ (140,432) $ (360,669) $ (360,669) $ (414,954) Beginning Fund Balance July 1 $ 339,408 285,094$ 285,094$ 144,662$ 144,662$ $ (216,007) Ending Fund Balance June 30 $ 285,094 285,094$ 144,662$ $ (216,007) $ (216,007) $ (630,961) Adjustment to Fund Balance -$ -$ $ -
Adjusted Ending Fund Balance $ 285,094 285,094$ 144,662$ $ (216,007) $ (216,007) $ (630,961) $-
$100,000
$200,000
$300,000
$400,000
$500,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
95 149
Section 8, Item F.

TCP
Water Well Maintenance 503 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income $ 1,115 $ 3,242 $ 1,916 $ 2,000 $ 32,000 $ -96.88% 1,000 Other Revenue $ 1,664,163 -$ $ 600,000 $ 600,000 $ 600,000 -$ 0.00% TOTAL REVENUES $ 1,665,278 $ 3,242 $ 601,916 $ 602,000 $ 632,000 $ 1,000

EXPENDITURES
Special Dept Expense -$ -$ $ 10,731 $ - $ - -$
Improvements -$ $ 71,268 $ 101,425 $ 2,800,000 $ 16,426 $ 16946.15% 2,800,000 TOTAL EXPENDITURES -$ $ 71,268 $ 112,156 $ 2,800,000 $ 16,426 $ 2,800,000 Net Revenue/(Expenditures) $ 1,665,278 $ (68,026) $ 489,760 $ (2,198,000) $ 615,574 $ (2,799,000) Changes in Fund Balance -$ -$ $ - $ - $ - -$
Net Increase/(Decrease) in Fund Balance $ 1,665,278 $ (68,026) $ 489,760 $ (2,198,000) $ 615,574 $ (2,799,000) Beginning Fund Balance July 1 $ 1,802,499 $ 3,467,777 $ 3,399,751 $ 3,889,511 $ 3,889,511 $ 4,505,085 Ending Fund Balance June 30 $ 3,467,777 $ 3,399,751 $ 3,889,511 $ 1,691,511 $ 4,505,085 $ 1,706,085 Adjustment to Fund Balance -$ -$ $ - $ - $ - -$
Adjusted Ending Fund Balance $ 3,467,777 $ 3,399,751 $ 3,889,511 $ 1,691,511 $ 4,505,085 $ 1,706,085 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 budget includes continued improvements for Well #7 treatment plant. 100%

EXPENSES
Improvements 100%

REVENUES
Interest Income
96 150
Section 8, Item F.

DEBT SERVICE FUNDS
97 151
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 Debt Service 88-1 Fund 320

REVENUES
3001 Current Year - Secured 61,702 65,669 69,158 39,285 39,285 - 3003 Prior Year - Secured - - 65 - - -
3301 Interest Income - - - - - -
3901 Transfers In -General Fund - - - - - -
Total Revenues 61,702 65,669 69,223 39,285 39,285 -

EXPENDITURES
5801 Principal Payments - - - - - -
5802 Interest Payment - - - - - -
5804 Bond Admin Fees - - - - - -
5900 Transfers Out - - - - - -
Total Expenditures - - - - - -
REVENUE Totals: 61,702 65,669 69,223 39,285 39,285 -
EXPENSE Totals: - - - - - -
REVENUE/(EXPENDITURES) 61,702 65,669 69,223 39,285 39,285 - Assessment District 1993-1 Debt Service Fund 325

REVENUES
3001 Current Year - Secured 148,973 131,953 132,014 80,341 - - 3003 Prior Year - Secured 1,443 - - - - -
3005 Other Property Taxes - - - - - -
3301 Interest Income - - - - -
3901 Transfers In -General Fund - 23,106 - - - -
Total Revenues 150,416 155,059 132,014 80,341 - -

EXPENDITURES
5801 Principal Payments 18,217 - 20,329 26,664 26,664 - 5802 Interest Payment 6,305 28,864 3,038 1,100 1,100 -
5804 Bond Admin Fees - - - - - -
5900 Transfers Out - - - - - -
Total Expenditures 24,522 28,864 23,367 27,764 27,764 - REVENUE Totals: 150,416 155,059 132,014 80,341 - -
EXPENSE Totals: 24,522 28,864 23,367 27,764 27,764 -
REVENUE/(EXPENDITURES) 125,894 126,195 108,647 52,577 (27,764) - Assessment District 1993-1 - Hospital Improvement Debt Service Fund 326

CITY OF FOWLER

DEBT SERVICE FUNDS
FISCAL YEAR 2024-2025
98 152
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025

REVENUES
3901 Transfers In-General Fund - - 16,800 15,600 16,800 - 3901 Transfers In-Debt Service - 18,000 - - - -
Total Revenues - 18,000 16,800 15,600 16,800 -

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

REVENUES
3900 Transfers In-Gas Tax - 97,600 93,600 - 93,600 -
3901 Transfers In-General Fund - - 90,800 - - -
Total Revenues - 97,600 90,800 93,600 93,600 -

EXPENDITURES
5801 Principal Payment 75,000 - 90,000 90,000 90,000 -
5802 Interest Payment 23,800 17,600 10,800 3,600 3,600 - Total Expenditures 98,800 17,600 100,800 93,600 93,600 - REVENUE Totals: - 97,600 90,800 93,600 93,600 -
EXPENSE Totals: 98,800 17,600 100,800 93,600 93,600 -
REVENUE/(EXPENDITURES) (98,800) 80,000 (10,000) - - -
Fire Station Bldg Debt Service 329

REVENUES
3301 Interest Income 39 99 50 - - -
3900 Transfer from UUT 60,000 - - -
3901 Transfer In - 33,749 - - -
Total Revenues 60,039 33,848 50 - - -

EXPENDITURES
5802 Interest Payment - - - - - -
5900 Transfers Out - - - - - -
5801 Principal Payment 27,588 - - - -
5802 Interest Payment 11,802 - - - -
5900 Transfers Out - - - -
Total Expenditures 39,390 - - - - -
REVENUE Totals: 60,039 33,848 50 - - -
EXPENSE Totals: 39,390 - - - - -
REVENUE/(EXPENDITURES) 20,649 33,848 50 - - -
99 153
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 Assessment District 1994-1 Debt Service Fund 330

REVENUES
3001 Current Year - Secured - - - 154,340 - -
3014 Prepaid Property Assessment - - 85 - - -
3706 Miscellaneous - - - 15,293 15,293 -
3900 Transfer from General Fund - - - - - -
3901 Transfers In - - - - - -
Total Revenues - - 85 169,633 15,293 -

EXPENDITURES
5801 Principal Payment 107,588 116,790 130,148 127,599 127,599 - 5802 Interest Payment 34,067 27,093 20,035 5,008 5,008 - 5804 Bond Admin Fees - - - 2,273 2,273 -
Total Expenditures 141,655 143,883 150,183 134,880 134,880 - REVENUE Totals: - - 85 169,633 15,293 -
EXPENSE Totals: 141,655 143,883 150,183 134,880 134,880 - REVENUE/(EXPENDITURES) (141,655) (143,883) (150,098) 34,753 (119,587) - DEBT SERVICE GRAND REVENUE Totals: 272,157 370,176 308,972 398,459 164,978 - DEBT SERVICE GRAND EXPENSE Totals: 323,567 193,347 291,150 271,844 273,044 - REVENUE/(EXPENDITURES) (51,410) 176,829 17,822 126,615 (108,066) - 100
154
Section 8, Item F.

DEBT SERVICE 88-1
*No expenses budgeted *No revenues budgeted
Debt Service 88-1/Fund 320 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Current Year - Secured $ 61,702 65,669$ 61,562$ 39,285$ 39,285$ -$ Prior Year - Secured -$ -$ 140$ -$ -$ -$
Interest Income -$ -$ -$ -$ -$ -$
Transfers In -General Fund -$ -$ -$ -$ -$ -$
TOTAL REVENUES $ 61,702 65,669$ 61,702$ 39,285$ 39,285$ -$

EXPENDITURES
Principal Payments -$ -$ -$ -$ -$ -$
Interest Payment -$ -$ -$ -$ -$ -$
Bond Admin Fees -$ -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) $ 61,702 65,669$ 61,702$ 39,285$ 39,285$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 61,702 65,669$ 61,702$ 39,285$ 39,285$ -$ Beginning Fund Balance July 1 $ 143,879 205,581$ 271,250$ 332,952$ 332,952$ -$ Ending Fund Balance June 30 $ 205,581 271,250$ 332,952$ 372,237$ 372,237$ -$ Adjustment to Fund Balance -$ -$ -$ -$
Adjusted Ending Fund Balance $ 205,581 271,250$ 332,952$ 372,237$ 372,237$ -$ $-
$50,000
$100,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
101
155
Section 8, Item F.

ASSESSMENT DISTRICT 1993-1
*No expenses budgeted *No revenues budgeted
Assessment District 1993-1/Fund 325 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Current Year - Secured $ 148,973 $ 131,953 132,014$ 80,341$ -$ -$ Prior Year - Secured $ 1,443 -$ -$ -$ -$ -$
Other Property Taxes -$ -$ -$ -$ -$ -$
Interest Income -$ -$ -$ -$ -$ -$
Transfers In -General Fund -$ $ 23,106 -$ -$ -$ -$
TOTAL REVENUES $ 150,416 $ 155,059 132,014$ 80,341$ -$ -$

EXPENDITURES
Principal Payments $ 18,217 -$ 20,329$ 26,664$ 26,664$ -$ Interest Payment $ 6,305 $ 28,864 3,038$ 1,100$ 1,100$ -$ Bond Admin Fees -$ -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES $ 24,522 $ 28,864 23,367$ 27,764$ 27,764$ -$ Net Revenue/(Expenditures) $ 125,894 $ 126,195 108,647$ 52,577$ $ (27,764) -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ 125,894 $ 126,195 108,647$ 52,577$ $ (27,764) -$ Beginning Fund Balance July 1 $ (517,583) $ (391,689) (265,494)$ $ (156,847) $ (156,847) -$ Ending Fund Balance June 30 $ (391,689) $ (265,494) (156,847)$ $ (104,270) $ (184,611) -$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ (391,689) $ (265,494) (156,847)$ $ (104,270) $ (184,611) -$ $-
$100,000
$200,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 made the final payment on September 2023 for the 2010 Refunding Bond. 102
156
Section 8, Item F.

ASSESSMENT DISTRICT 1993-1

HOSPITAL IMPROVEMENT
*No expenses budgeted *No revenues budgeted
Hospital Improvement Debt Service/Fund 326 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfers In-General Fund -$ -$ 16,800$ 15,600$ 16,800$ -$ Transfers In-Debt Service -$ 18,000$ -$ -$ -$ -$
TOTAL REVENUES -$ 18,000$ 16,800$ 15,600$ 16,800$ -$

EXPENDITURES
Principal Payment 15,000$ -$ 15,000$ 15,000$ 15,000$ -$ Interest Payment 4,200$ 3,000$ 1,800$ 600$ 1,800$ -$
TOTAL EXPENDITURES 19,200$ 3,000$ 16,800$ 15,600$ 16,800$ -$ Net Revenue/(Expenditures) $ (19,200) 15,000$ -$ -$ -$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (19,200) 15,000$ -$ -$ -$ -$ Beginning Fund Balance July 1 34,200$ 15,000$ 30,000$ 30,000$ 30,000$ -$ Ending Fund Balance June 30 15,000$ 30,000$ 30,000$ 30,000$ 30,000$ -$ Adjustment to Fund Balance -$ -$ -$ -$
Adjusted Ending Fund Balance 15,000$ 30,000$ 30,000$ 30,000$ 30,000$ -$ $-
$10,000
$20,000
$30,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

REVENUE & EXPENSE TREND

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

Budget Highlights: The City made the final payment on September 2023 for the 2010 Refunding Bond. 103
157
Section 8, Item F.

MERCED STREET IMPROVEMENT

DEBT SERVICE
*No expenses budgeted *No revenues budgeted
Merced St Improvement/Fund 327 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Transfers In-Gas Tax -$ 97,600$ -$ 93,600$ 93,600$ -$
Transfers In-General Fund -$ -$ 90,800$ -$ -$ -$
TOTAL REVENUES -$ 97,600$ 90,800$ 93,600$ 93,600$ -$

EXPENDITURES
Principal Payment 75,000$ -$ 90,000$ 90,000$ 90,000$ -$ Interest Payment 23,800$ 17,600$ 10,800$ 3,600$ 3,600$ -$ TOTAL EXPENDITURES 98,800$ 17,600$ 100,800$ 93,600$ 93,600$ -$ Net Revenue/(Expenditures) $ (98,800) 80,000$ (10,000)$ -$ -$ -$ Changes in Fund Balance $ (191,200) -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (290,000) 80,000$ (10,000)$ -$ -$ -$ Beginning Fund Balance July 1 30,000$ (260,000) $ (180,000)$ $ (190,000) $ (190,000) -$ Ending Fund Balance June 30 $ (260,000) $ (180,000) (190,000)$ $ (190,000) $ (190,000) -$ Adjustment to Fund Balance -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ (260,000) $ (180,000) (190,000)$ $ (190,000) $ (190,000) -$ $-
$20,000
$40,000
$60,000
$80,000
$100,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 made the final payment on September 2023 for the 2010 Refunding Bond 104
158
Section 8, Item F.

FIRE STATION BLDG DEBT SERVICE
*No expenses budgeted *No revenues budgeted
Fire Station Bldg Debt Service/Fund 329 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Interest Income 39$ 99$ 50$ -$ -$ -$
Transfer from UUT 60,000$ -$ -$ -$ -$ -$
Transfer In -$ 33,749$ -$ -$ -$ -$
TOTAL REVENUES 60,039$ 33,848$ 50$ -$ -$ -$

EXPENDITURES
Principal Payment 27,588$ -$ -$ -$ -$ -$
Interest Payment 11,802$ -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 39,390$ -$ -$ -$ -$ -$
Net Revenue/(Expenditures) 20,649$ 33,848$ 50$ -$ -$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance 20,649$ 33,848$ 50$ -$ -$ -$ Beginning Fund Balance July 1 $ (20,649) -$ 33,848$ 33,898$ 33,898$ -$ Ending Fund Balance June 30 -$ 33,848$ 33,898$ 33,898$ 33,898$ -$ Adjustment to Fund Balance -$ -$ -$
Adjusted Ending Fund Balance -$ 33,848$ 33,898$ 33,898$ 33,898$ -$ -191200
-260000
$-
$20,000
$40,000
$60,000
$80,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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.
105
159
Section 8, Item F.
1994 WATER OBLIGATION

DEBT SERVICE FUND
*No expenses budgeted *No revenues budgeted
Assessment District 1994-1 Debt Service/Fund 330 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Current Year - Secured -$ -$ -$ 154,340$ -$ -$
Other Property Taxes -$ -$ -$ -$ -$ -$
Prepaid Property Assessment -$ -$ 85$ -$ -$ -$
Transfer from General Fund -$ -$ -$ -$ -$ -$
Transfers In -$ -$ -$ -$ -$ -$
TOTAL REVENUES -$ -$ 85$ 154,340$ -$ -$

EXPENDITURES
Principal Payment 107,588$ 116,790$ 130,148$ 127,599$ 127,599$ -$ Interest Payment 34,067$ 27,093$ 20,035$ 5,008$ 5,008$ -$ Bond Admin Fees -$ -$ 2,273$ 2,273$ -$
TOTAL EXPENDITURES 141,655$ 143,883$ 150,183$ 134,880$ 134,880$ -$ Net Revenue/(Expenditures) $ (141,655) $ (143,883) (150,098)$ 19,460$ (134,880) $ -$ Changes in Fund Balance -$ 143,883$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (141,655) -$ (150,098)$ 19,460$ (134,880) $ -$ Beginning Fund Balance July 1 141,655$ -$ -$ (150,098) $ $ (130,638) -$ Ending Fund Balance June 30 -$ -$ (150,098)$ $ (130,638) $ (265,518) -$ Adjustment to Fund Balance -$ -$ -$ -$
Adjusted Ending Fund Balance -$ -$ (150,098)$ $ (130,638) $ (265,518) -$ $-
$50,000
$100,000
$150,000
$200,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 made the final payment on September 2023 for the 2010 Refunding Bond. 106
160
Section 8, Item F.

SUCCESSOR AGENCY FUNDS
107
161
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 Fund: State Grant AB178-FIA Fund 840

REVENUES
3640 Grant Revenue - - 1,000,000 - - -
Total Revenues - - 1,000,000 - - -

EXPENDITURES
Maintenance and Operation
5901 Contract Pass-Through - - 1,000,000 - - -
Total Maintenance and Operation - - 1,000,000 - - -
Total Expenditures - - 1,000,000 - - -
Fund: Successor Agency Fund 850

REVENUES
3015 Tax Increment 76,736 109,100 107,935 111,260 111,260 - 3706 Miscellaneous - - - - 14,604 -
Total Revenues 76,736 109,100 107,935 111,260 125,864 -

EXPENDITURES
Wages and Benefits
5010 Salary - Full Time 3,473 36,226 11,574 12,356 12,356 - 5081 Tax & Allow 263 2,835 886 1,433 1,433 -
5082 CalPERS 739 3,295 2,387 2,673 2,673 -
5083 CalPERS UAL 4,297 - 3,066 3,700 3,700 -
5084 Health Insurance 2,086 3,227 107 100 100 -
5087 Workers Comp 463 660 260 1,748 1,748 -
Total Wages and Benefits 11,321 46,243 18,280 22,010 22,010 - Maintenance and Operation
5220 Professional Services/Audit 1,675 91 - - - -
5620 Legal - 80 385 - - -
5801 Principal Payments 64,000 - 78,000 85,000 85,000 - 5802 Interest Payments 26,600 19,850 12,400 4,250 4,250 - 5804 Bond Fees - - - - - -
Total Maintenance and Operation 92,275 20,021 90,785 89,250 89,250 - Total Expenditures 103,596 66,264 109,065 111,260 111,260 - REVENUE Totals: 76,736 109,100 1,107,935 111,260 125,864 - EXPENSE Totals: 103,596 66,264 1,109,065 111,260 111,260 - REVENUE/(EXPENDITURES) (26,860) 42,836 (1,130) - 14,604 -

CITY OF FOWLER

SUCCESSOR AGENCY FUNDS
FISCAL YEAR 2024-2025
108
162
Section 8, Item F.

STATE GRANT AB178-FIA
*No expenses budgeted *No revenues budgeted
Successor Agency 840 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Grant Revenue -$ -$ 1,000,000 $ -$ -$ -$
TOTAL REVENUES -$ -$ 1,000,000 $ -$ -$ -$

EXPENDITURES
Maintenance and Operation -$ -$ 1,000,000 $ -$ -$ -$
TOTAL EXPENDITURES -$ -$ 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 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 FIA, which were distributed to FIA in FY 23/24.

Budget Highlights: None
109
163
Section 8, Item F.

REDEVELOPMENT SUCCESSOR AGENCY FUND
*No expenses budgeted *No revenues budgeted
Successor Agency 850 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
Tax Increment 76,736$ 109,100$ $ 107,935 $ 111,260 125,864$ -$ TOTAL REVENUES 76,736$ 109,100$ $ 107,935 $ 111,260 125,864$ -$

EXPENDITURES
Wages and Benefits 11,321$ 46,243$ $ 18,280 $ 22,010 22,010$ -$ Maintenance and Operation 92,275$ 20,021$ $ 90,785 $ 89,250 89,250$ -$ TOTAL EXPENDITURES 103,596$ 66,264$ $ 109,065 $ 111,260 111,260$ -$ Net Revenue/(Expenditures) $ (26,860) 42,836$ $ (1,130) -$ 14,604$ -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (26,860) 42,836$ $ (1,130) -$ 14,604$ -$ Beginning Fund Balance July 1 -$ (26,860) $ $ 15,976 $ 14,846 14,846$ -$ Ending Fund Balance June 30 $ (26,860) 15,976$ $ 14,846 $ 14,846 29,450$ -$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ (26,860) 15,976$ $ 14,846 $ 14,846 29,450$ -$ $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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
110
164
Section 8, Item F.

PUBLIC FINANCING AUTHORITY FUND
111
165
Section 8, Item F.

Adopted Projected Proposed
Actual Actual Actual Budget Budget Budget
Description 2020-2021 2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 Fund: Public Financing Authority (PFA) Fund 900

REVENUES
3302 Rental Income
327-1993-1 Merced Street Improv - 72,587 - 93,600 93,600 - 326-1993-1 Hospital Improv - - - 15,600 15,600 -
325-Assessment District 1993-1 - - - 27,764 27,764 -
330-Assessment District 1994-1 - - - 132,607 132,607 -
850-RDA Loan - - - 89,250 89,250 -
Bond Fee - - - 7,000 7,000 -
Total Revenues - 72,587 - 365,821 365,821 -

EXPENDITURES
5621 Financial Services - Audit 5,102 3,813 6,389 2,000 4,824 - 5801 Principal Payment - 345,000 - 344,263 344,263 -
5802 Interest Payment - 61,327 - 14,558 14,558 -
5804 Bond Admin Fee 3,405 3,886 - 3,575 3,575 -
Total Expenditures 8,507 414,026 6,389 364,396 367,220 - REVENUE Totals: - 72,587 - 365,821 365,821 -
EXPENSE Totals: 8,507 414,026 6,389 364,396 367,220 -
REVENUE/(EXPENDITURES) (8,507) (341,439) (6,389) 1,425 (1,399) -

CITY OF FOWLER

PUBLIC FINANCING AUTHORITY (PFA)
FISCAL YEAR 2024-2025
112
166
Section 8, Item F.

PUBLIC FINANCING AUTHORITY (PFA)
*No expenses budgeted *No revenues budgeted
Public Financing Authority (PFA) 900 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 % ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED PROPOSED Change

REVENUE
1993-1 Merced Street Improv -$ 72,587 $ -$ 93,600 $ $ 93,600 -$ 1993-1 Hospital Improv -$ -$ -$ 15,600 $ $ 15,600 -$
Assessment District 1993-1 -$ -$ -$ 27,764 $ $ 27,764 -$ Assessment District 1994-1 -$ -$ -$ 132,607 $ $ 132,607 -$ RDA Loan -$ -$ -$ 89,250 $ $ 89,250 -$
Bond Fee -$ -$ -$ $ 7,000 $ 7,000 -$
TOTAL REVENUES -$ 72,587 $ -$ 365,821 $ $ 365,821 -$

EXPENDITURES
Principal Payment -$ 345,000 $ -$ 344,263 $ $ 344,263 -$ Interest Payment -$ 61,327 $ -$ 14,558 $ $ 14,558 -$
Bond Fee $ 3,405 $ 3,886 -$ $ 3,575 $ 3,575 -$
Financial Services - Audit $ 5,102 $ 3,813 $ 6,389 $ 2,000 $ 4,824 -$ TOTAL EXPENDITURES $ 414,026 8,507 $ $ 6,389 $ 364,396 $ 367,220 -$ Net Revenue/(Expenditures) $ (8,507) $ (341,439) $ (6,389) $ 1,425 $ (1,399) -$ Changes in Fund Balance -$ -$ -$ -$ -$ -$
Net Increase/(Decrease) in Fund Balance $ (8,507) $ (341,439) $ (6,389) $ 1,425 $ (1,399) -$ Beginning Fund Balance July 1 $ 478,714 $ 1,512,816 $ 1,171,377 $ 1,164,988 $ 1,164,988 -$ Ending Fund Balance June 30 $ 470,207 $ 1,171,377 $ 1,164,988 $ 1,166,413 $ 1,163,589 -$ Adjustment to Fund Balance -$ -$ -$ -$ -$ -$
Adjusted Ending Fund Balance $ 1,512,816 $ 1,171,377 $ 1,164,988 $ 1,166,413 $ 1,163,589 -$ $(300,000)
$200,000
$700,000
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25

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 made the final payment on September 2023 for the 2010 Refunding Bond. 113
167
Section 8, Item F.
2024/25 2025/26 2026/27 2027/28 2028/29 2023/242024/25 2025/26 2026/27 2027/28 2028/29 Note Water
Fire Hydrant & Water Valve Replacement $227,500 $227,500 760-Water/730-Fire Impact Fees Fire Hydrant Replacement $130,000 $130,000 500-Water Fund Water Valve Replacement (Impact Fee) $117,000 760-Water Impact Fees Water Valve Replacement $39,000 $39,000 500-Water Fund
Water Meter Replacement $20,000 $92,500 $112,500 $225,000 500-Water Fund Water Services Replacement $130,000 $130,000 $260,000 500-Water Fund Water system interconnection $3,005,200 257-EPA FY23 Appropriation Act New Water Well #9 $2,100,000 256-DWR Small Communities Drought Grant Water Well #7 TCP Plant $2,800,000 $600,000 $600,000 $600,000 503-TCP Settlement Fund Water Tower Rehabilitation $221,105 212-ARPA Funds
Annual contributions per SGMA / SKGSA $464,954 $511,449 $562,594 $618,854 502-Groundwater Recharge Water Master Plan (Impact Fee) $150,000 760-Water Impact Fees Water Master Plan $100,000 500-Water Fund
Water System GIS Database $50,000 500-Water Fund
Recycled Water Feasibility Study $125,000 760-Water Impact Fees Well 4 Deferred Maint - Hydro Tank Replacement (Impact Fee) $72,000 760-Water Impact Fees Well 4 Deferred Maint - Hydro Tank Replacement $48,000 500-Water Fund Well 5 Deferred Maint -Shade Structure, Generator, A/C (Impact Fee) $87,000 760-Water Impact Fees Well 5 Deferred Maint -Shade Structure, Generator, A/C $58,000 500-Water Fund Well 6 Deferred Maint - Flow Meter, Shade Structure, A/C (Impact Fee) $33,000 760-Water Impact Fees Well 6 Deferred Maint - Flow Meter, Shade Structure, A/C $22,000 500-Water Fund Stormwater / Flood Control
Drain Interconnect on Merced/6th $40,000 6200-General Fund-St Maint Improvements/Paving next to florist $50,000 6200-General Fund-St Maint Storm Water Master Plan $150,000 780-Storm Drain Impact Fees Sewer
CCTV Inspection & Review $45,000 $45,000 $45,000 $45,000 $45,000 SKF CIP Miscellaneous Repairs $35,000 $35,000 $35,000 $35,000 $35,000 SKF CIP 6th/7th St (bet Tuol & Merced) Alley Sewer Impr $632,000 SKF CIP 4th/5th St (bet Merced/Main) Alley Sewer Impr $425,000 SKF CIP Peach Street Pump Station $550,000 SKF CIP
4th/5th St (bet Main/Fresno) Alley Sewer Impr $425,000 SKF CIP 3rd/4th St (bet Merced/Main) Alley Sewer Impr $425,000 SKF CIP Parks
New Harris Park $127,000 6260-Prop 68 Per Capita-GF Parks Donny Wright Park Improvements $53,000 6260-Prop 68 Per Capita-GF Parks 8-acre Site $2,000,000 750-Parks Impact Fees
Panzak Park Amenities Rehabilitation $250,000 750-Parks Impact Fees Panzak Park Band Shell $500,000 750-Parks Impact Fees
Kensington Estates Neighborhood Park $750,000 750-Parks Impact Fees Ahronian Neighborhood Park $750,000 750-Parks Impact Fees Fowler Ranch Well Trail & Cul-de-Sac Connection $150,000 750-Parks Impact Fees Streets & Sidewalks
Goldenstate Boulevard Reconstruction Project $4,500,000 STBG/FCOG Funding 5th Street Paving - Tuolumne to Main $311,000 225-LTF 8 4th Street Paving - Vine to Main $307,000 225-LTF 8
1st Street Paving - Main to Merced $70,000 230-Measure C Fowler Ave Paving - Adams to City boundary $148,000 230-Measure C Various crack/slurry seals $100,000 $100,000 $100,000 230-Measure C Merced Streetscape $400,000 $579,639 238-Measure C TOD
Annual street restriping program $20,000 $20,000 $20,000 $20,000 6200-General Fund-St Maint

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
114
168
Section 8, Item F.
2024/25 2025/26 2026/27 2027/28 2028/29 2023/242024/25 2025/26 2026/27 2027/28 2028/29 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
Annual street sign replacement program $20,000 $20,000 $20,000 $20,000 6200-General Fund-St Maint ADA Curbramp and Sidewalk reconstruction $30,000 $25,000 $25,000 $25,000 220-LTF 3 Semiannual pothole patching $10,000 $10,000 $10,000 $10,000 6200-General Fund-St Maint Adams Ave-Sidewalk & curb ramps $600,000 236-ATP
Goldenstate Bike Trail Phase 2 $226,830 240-CMAQ
Goldenstate Bike Trail Phase 3 (Local Match) $24,100 230-Measure C - Flexible Goldenstate Bike Trail Phase 3 $273,400 240-CMAQ
Manning Reconstruction Project (Local Match) $14,878 230-Measure C - Flexible Manning Reconstruction Project $939,563 237-STBG 237
Manning Section 130 Signalization Project $1,855,000 259-Cal Trans-Manning RR Crossing Fresno Street-7th to 3rd $323,096 235-SB1
South Ave Reconstruction - Stanford to Fowler (Local Match) $216,248 230-Measure C - Flexible South Ave Reconstruction - Stanford to Fowler $1,032,062 237-STBG 237 Planning & City Facilities
Improvement Standards and Specifications $20,000 710-General Services Impact Fees PD HQ / Senior Center Design (Dewberry) $395,632 201-Measure N $100,000 720-Law Enforcement Impact Fees
$150,000 750-Parks Impact Fees
General Plan Implementation $50,000 710-General Services Impact Fees Bicycle, Pedestrian, and Trails Master Plan $124,650 258-Bike Ped Trails Sust Tran Historical Asset Inventory $125,000 710-General Services Impact Fees Facility Condition Assessment & Scoring $375,000 710-General Services Impact Fees Corp Yard Master Plan $125,000 710-General Services Impact Fees ADA Transition Plan (right-of-way) $75,000 230-Measure C ADA Transition Plan (City facilities) $100,000 710-General Services Impact Fees Facilities
City Hall Site Master Plan $90,000 710-General Services Impact Fees Fire Station second floor buildout $475,000 200-UUT
$405,000 730-Fire Impact Fees
Community/Job Training Center $4,000,000 EDA Grant app ($3m) & City match PD HQ / Senior Center Construction $7,500,000 $1,000,000 $500,000 201-Measure N $400,000 720-Law Enforcement Impact Fees
$850,000 750-Parks Impact Fees
$125,000 710-General Services Impact Fees
$1 General Fund Reserve
$3,790,000 255-AB178 State of CA Allocation
Administration & Information Technology
Accounting Software Replacement $40,000 $40,000 $40,000 100-General Fund 50% $40,000 $40,000 $40,000 500-Water Fund 50%
IT Capital Renewal $10,000 $10,000 $10,000 $10,000 6170-Information Technology Computer Replacement Fund $25,823 $25,823 $25,823 6170-Information Technology Police Body Worn Cameras $39,000 $39,000 $150,000 $39,000 201-Measure N Fleet
Electric Cart Fleet Renewal $40,000 $60,000 6200-St Maint/6260-Park/500-Water (SJVAPCD Reimb) PW Fleet Truck Renewal $50,000 $50,000 $50,000 6200 St Maint/500-Water PW Fleet Bucket Truck $50,000 $25,000 6200-St Miant/6260-Parks/500-Water (1/3 all) Water Fleet Truck Renewal $50,000 $50,000 $50,000 500-Water Fund Building, Code, Motor Pool Fleet Renewal $40,000 $40,000 $40,000 TBD PD Fleet Renewal Fund $85,000 $86,000 $87,000 $88,000 201-Measure N Heavy equipment Asphalt Repair $200,000 TBD 115
169
Section 8, Item F.

APPROPRIATION GANN LIMIT
116
170
Section 8, Item F.

RESOLUTION NO. 2717

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 2024/2025

FISCAL YEAR
WHEREAS, the City Manager has prepared and submitted to the City Council a proposed budget for the 2024/2025 fiscal year, starting July 1, 2024; 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 2024/2025” as prepared by the City Manager and amended by the City Council, is hereby adopted as the Final Budget for the 2024/2025 Fiscal Year, commencing July 1, 2024.

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 2024/2025 fiscal year.

General Fund $ 7,182,288
Special Revenue Funds $29,124,248
Enterprise Fund 5,464,920
Total Budget $41,771,456
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 4th day of June 2024, by the following vote:
171
Section 8, Item F.

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:
___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
172
Section 8, Item F.

RESOLUTION NO. 2718

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FOWLER, COUNTY OF

FRESNO, STATE OF CALIFORNIA, ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2024/2025 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 2024/2025 be established in the amount of $12,986,772 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 $12,986,772 and the same is hereby established for fiscal year 2024/2025.

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 4th day of June 2024, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
173
Section 8, Item F.

APPROVED:

___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
174
Section 8, Item F.
175
Section 8, Item F.
176
Section 8, Item F.
177
Section 8, Item F.

RESOLUTION NO. 2719

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 2024/2025
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 2024/2025 is set forth in Attachment 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 2024/2025 is hereby established by this Position Authorization Resolution and shall be as set forth in Exhibit A of this Resolution.

PASSED, APPROVED AND ADOPTED this 4th day of June 2024, 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
178
Section 8, Item F.

Classification FTE Primary Dept
City Manager 1.0 Administration
Assistant City Manager 1.0 Comm Dev
City Clerk/Human Resource Officer 1.0 Clerk
Finance Director 1.0 Finance
Accountant 1.0 Finance
Accounting Technician 1.0 Finance
Administrative Assistant 2.0 Finance
Building Official 1.0 Comm Dev
Permit Technician 1.0 Comm Dev
Projects and Compliance Administrator 1.0 Comm Dev
Police Chief 1.0 Police
Police Sergeant 2.0 Police
Police Corporal 2.0 Police
Police Officer 7.0 8.0 Police
Community Service Officer I 1.0 Police
Crime Analyst 1.0 Police
Public Works Director 1.0 PW
Public Works Supervisor 1.0 PW
Lead Maintenance Worker 1.0 PW
Maintenance Worker 3.0 PW
Maintenance Assistant 3.0 PW
Lead Water Operator 1.0 PW
Water Operator in Training 2.0 PW
Recreation and Senior Center Supervisor 1.0 Senior/Recreation *Full time positions

39.0 City of Fowler
Position Authorization Resolution*
Exhibit A
179
Section 8, Item F.

RESOLUTION NO. 2720

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FOWLER

APPROVING UPDATED EMPLOYEE BENEFITS HANDBOOK
WHEREAS, the City Council, on March 5, 2024, by approval of Resolution No. 2711, approved the City of Fowler Employee Benefits Handbook which provides certain benefits and conditions of employment for City employees; and
WHEREAS, the City Council desires to make changes to the benefits and conditions of employment and there is a need to update the Employee Benefits Handbook as proposed in the Employee Benefits Handbook attached to this Resolution; and
WHEREAS, all employees have been notified of the proposed changes to the benefits and conditions set forth in updated Employee Benefits Handbook attached to this Resolution.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Fowler that the City of Fowler Employee Benefits Handbook, attached hereto as Exhibit A, is hereby approved and incorporated herein as part of this Resolution and shall supersede the prior Employee Benefits Handbook approved with Resolution No. 2711 and be effective beginning on July 1, 2024.

PASSED, APPROVED AND ADPOTED on June 4, 2024, at a regular meeting of the City Council of the City of Fowler by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:
___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
180
Section 8, Item F.

CITY OF FOWLER

EMPLOYEE BENEFITS HANDBOOK
181
Section 8, Item F.