CITY COUNCIL MEETING
TUESDAY, SEPTEMBER 17, 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/88503224919?pwd=QaGoKwxZNN5ZD8KqFII69m_L5TqTA.2RhwO0Kf1uvyc9LS Telephone Number: (253) 215-8782
Meeting ID: 885 0322 4919
Passcode: 162297
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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 PASTOR RAUL MORENO OF FOWLER BAPTIST CHURCH
5. PLEDGE OF ALLEGIANCE
6. CEREMONIAL PRESENTATIONS
6A. Employee of the Quarter - Louis Armendarez
6B. Swearing in of Police Officer - Nicholas Martinez
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.
8A. RATIFY Pay Warrants for September 17, 2024
8B. APPROVE Minutes of the August 20, 2024 City Council Meeting 8C. APPROVE the acquisition and deployment of the PepperBall less-lethal weapon system by the Fowler Police Department
8D. APPROVE a pass-through donation to the Fowler Lions Club from PG&E in the amount of $2,500 for the Fowler Fall Festival
2 8E. APPROVE request for termination of the Revised and Restated Disposition and Development Agreement between the City of Fowler and Qawadri LLC 8F. APPROVE Resolution No. 2742 Authorizing the City Manager to execute agreements with the United States Department of Transportation for the City of Fowler Reconnecting Communities Pilot Program (RCP) Discretionary Grant Program 8G. APPROVE donation request from Fowler High School Basketball Boosters in the amount of $500 for Fiscal Year 2024-25
8H. Actions pertaining to Manning Avenue Reconstruction Project:
i. APPROVE Change Order #1 to increase the contract amount by $11,040 to a total of $850,013
ii. ACCEPT Manning Avenue Reconstruction Project
iii. AUTHORIZE the City Engineer to file a Notice of Completion 8I. APPROVE Resolution No. 2743 acknowledging acceptance of a report on the City’s compliance with SB 1205 and California Health & Safety Code 13146.4
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
Finance
10A. ACCEPT the Independent Auditor’s Report for the Fiscal Year 2022-2023 Planning
10B. INTRODUCTION of Ordinance 2024-04 amending sections 5-21.301, 5-21.302, and 5-21.303, and adding section 5-21.304 to Chapter 21 of Title 5 of the Fowler Municipal Code regarding the regulation of vacant buildings within the City 10C. UPDATE on Community Development Block Grant program income funding priorities Public Works
10D. PROVIDE STAFF DIRECTION on water tower visual identity
11. STAFF COMMUNICATIONS
11A. Quarterly Update by Chief Dustin Hale, Fresno County Fire Protection District
12. COUNCILMEMBER REPORTS AND COMMENTS
13. CLOSED SESSION
3 Government Code Section 54956.8
Conference with Real Property Negotiator
Property: APN 343-233-02ST & 343-233-03ST
Agency Negotiator: Interim City Manager
Negotiating Party: Bottom Line Group, Rakkar Development and Construction Under Negotiation: Terms of Disposition and Development Agreement Government Code Section 54956.9(d)(4)
Conference with legal counsel - Anticipated Litigation
Deciding whether to initiate litigation
One potential case
Government Code Section 54957.6
Conference with Labor Negotiators
Agency designated representative: Interim City Manager
Unrepresented employee: Police Chief
Government Code Section 54957
Public Employee Appointment/Employment
Title: City Manager
14. RECONVENE INTO OPEN SESSION AND REPORT ACTION
15. ADJOURN
Next Ordinance No. 2024-05
Next Resolution No. 2744
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, September 13, 2024.
Angela Vasquez, CPMC
City Clerk
4 CHECK NUMBERS CHECK DATES AMOUNT
ACCOUNTS PAYABLE CHECKS
Regular checks 43361-43509 August 15 thru September 11 446,104.64 $ TOTAL ACCOUNTS PAYABLE CHECKS 446,104.64 $
PAYROLL COSTS
Second August Bi-Monthly Payroll August 31, 2024 120,316.44 $ TOTAL PAYROLL COSTS 120,316.44 $
TOTAL CASH DISBURSEMENTS 566,421.08 $
NOTE:
Check #43366 Void Check
Check #43376 Void Check
Check #43482 Void Check
CITY OF FOWLER
WARRANTS LIST
September 17, 2024
5 Section 8, Item 8A.
SUPERION PAGE NUMBER: 1
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43361 08/21/24 10007 ALERT-O-LITE, INC 6200 5120 SUPPLIES-ST 0.00 79.94 1001 43362 08/21/24 14720 ALLEN WOODWARD 6010 5110 EMP APP DINNER 24 0.00 350.00 1001 43363 08/21/24 14519 AMAZON CAPITAL SERV 6030 5230 OFFICE EQUIPMENT-FI 0.00 68.52 1001 43363 08/21/24 14519 AMAZON CAPITAL SERV 6120 5104 CREDIT-PD 0.00 -28.32 1001 43363 08/21/24 14519 AMAZON CAPITAL SERV 6120 5104 CREDIT-PD 0.00 -28.32 1001 43363 08/21/24 14519 AMAZON CAPITAL SERV 6120 5104 CREDIT-PD 0.00 -27.17 1001 43363 08/21/24 14519 AMAZON CAPITAL SERV 6120 5104 CREDIT-PD 0.00 -27.17 1001 43363 08/21/24 14519 AMAZON CAPITAL SERV 6120 5230 SUPPLIES-PD 0.00 108.96 1001 43363 08/21/24 14519 AMAZON CAPITAL SERV 6120 5100 SUPPLIES-PD 0.00 135.73 1001 43363 08/21/24 14519 AMAZON CAPITAL SERV 6120 5104 SUPPLIES-PD 0.00 147.68 TOTAL CHECK 0.00 349.91
1001 43365 08/21/24 14867 ASHLEY PANELLA 6700 5110 PAINT DAY-SN CTR 0.00 150.00 1001 43365 08/21/24 14867 ASHLEY PANELLA 6700 5110 PAINT DAY-SN CTR 0.00 150.00 TOTAL CHECK 0.00 300.00
1001 43366 08/21/24 10549 AT&T MOBILITY 6170 5160 FILE 4110920-PD 0.00 45.00 1001 43366 08/21/24 10549 AT&T MOBILITY 6170 5160 ATT MOBILITY 8/5-9/ 0.00 1,690.39 1001 43366 V 08/21/24 10549 AT&T MOBILITY 6170 5160 FILE 4110920-PD 0.00 -45.00 1001 43366 V 08/21/24 10549 AT&T MOBILITY 6170 5160 ATT MOBILITY 8/5-9/ 0.00 -1,690.39 TOTAL CHECK 0.00 0.00
1001 43367 08/21/24 15076 BRISHAN INC 6200 5202 ASPHALT-ST 0.00 1,961.16 1001 43368 08/21/24 10056 CITY OF FOWLER TREA 6025 5110 STAFF RECOGNITION 0.00 5.45 1001 43368 08/21/24 10056 CITY OF FOWLER TREA 6025 5110 EMPLOYEE RECOGNITIO 0.00 36.45 1001 43368 08/21/24 10056 CITY OF FOWLER TREA 100 3701 EMP APPR GIFT CARDS 0.00 350.00 TOTAL CHECK 0.00 391.90
1001 43369 08/21/24 14702 DAVE'S AUTO SERVICE 6120 5205 OIL CHANGE DURANGO- 0.00 123.63 1001 43370 08/21/24 14004 DIEGO ORTIZ 6400 5110 WNAP BAND 8/21/24 0.00 700.00 1001 43371 08/21/24 10488 FOWLER UNIFIED SCHO 6120 5210 FUEL JUL24-PD 0.00 4,125.20 1001 43372 08/21/24 10104 FPOA 100 2045 EMP DED 08/15/24 0.00 225.00 1001 43374 08/21/24 14998 GARTON TRACTOR 6200 5715 STUMP GRINDER-ST 0.00 3,136.62 1001 43375 08/21/24 13127 HEALTHWISE SERVICES 6120 5220 38 GALLON SHARPS-PD 0.00 640.86 1001 43376 08/21/24 10145 HINDERLITER, DELLAM 6030 5220 CONT SVC JUL-SEP23 0.00 8,900.00 1001 43376 V 08/21/24 10145 HINDERLITER, DELLAM 6030 5220 CONT SVC JUL-SEP23 0.00 -8,900.00 TOTAL CHECK 0.00 0.00
1001 43377 08/21/24 14749 HOFFMAN SECURITY 6170 5160 SECURITY SVC PD-IT 0.00 97.00 1001 43378 08/21/24 11018 HOME DEPOT CREDIT S 6120 5185 CREDIT-PD 0.00 -172.48 1001 43378 08/21/24 11018 HOME DEPOT CREDIT S 6260 5203 SUPPLIES-PARKS 0.00 25.98 1001 43378 08/21/24 11018 HOME DEPOT CREDIT S 6200 5203 SUPPLIES-ST 0.00 66.12 6 Section 8, Item 8A.
SUPERION PAGE NUMBER: 2
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43378 08/21/24 11018 HOME DEPOT CREDIT S 6260 5203 SUPPLIES-ST 0.00 74.76 1001 43378 08/21/24 11018 HOME DEPOT CREDIT S 6260 5203 SUPPLIES-PARKS 0.00 92.17 1001 43378 08/21/24 11018 HOME DEPOT CREDIT S 6260 5203 SUPPLIES-PARKS 0.00 360.26 TOTAL CHECK 0.00 446.81
1001 43380 08/21/24 14956 JOSEFINA HERNANDEZ 6120 5260 REIM LUNCH-HERNANDE 0.00 165.00 1001 43381 08/21/24 15075 LEHR 6120 5715 SRO PATROL CAR-PD 0.00 24,898.05 1001 43382 08/21/24 10194 LOZANO SMITH 6060 5620 LEGAL SERVICES JUL2 0.00 47.00 1001 43382 08/21/24 10194 LOZANO SMITH 6060 5620 LEGAL SERVICES JUL2 0.00 164.50 1001 43382 08/21/24 10194 LOZANO SMITH 6060 5620 LEGAL SERVICES JUL2 0.00 329.00 1001 43382 08/21/24 10194 LOZANO SMITH 6060 5620 LEGAL SERVICES JUL2 0.00 588.78 1001 43382 08/21/24 10194 LOZANO SMITH 6060 5620 LEGAL SERVICES JUL2 0.00 919.80 1001 43382 08/21/24 10194 LOZANO SMITH 6060 5620 LEGAL SERVICES JUL2 0.00 1,034.00 1001 43382 08/21/24 10194 LOZANO SMITH 6060 5620 LEGAL SERVICES JUL2 0.00 2,068.00 1001 43382 08/21/24 10194 LOZANO SMITH 6060 5620 LEGAL SERVICES JUL2 0.00 3,131.50 TOTAL CHECK 0.00 8,282.58
1001 43383 08/21/24 14750 MATTHEW SALAS 6120 5260 REIM LUNCH-SALAS 0.00 220.00 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6080 5170 128 S 5TH 8/4/24 0.00 2.34 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 5TH/FRESNO 8/4/24 0.00 7.13 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 MERCED/6TH 8/4/24 0.00 9.53 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 MERCED/7TH 8/4/24 0.00 9.53 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 1291 W SOUTH 8/4/24 0.00 9.54 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 5TH/FRESNO 8/4/24 0.00 13.06 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6080 5170 128 S 5TH 8/4/24 0.00 15.11 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 WALTER/FRES 8/14/24 0.00 15.36 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 7TH/TULARE 8/4/24 0.00 23.82 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6080 5170 MAIN/5TH 8/4/24 0.00 25.46 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 420 E MERCED 8/4/24 0.00 37.07 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6700 5170 420 E MERCED 8/4/24 0.00 45.64 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 TRACT 5834 8/14/24 0.00 62.07 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6260 5170 9TH/MERCED 8/4/24 0.00 88.43 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 212 E MERCED 8/4/24 0.00 93.51 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 2831 E MANN 8/4/24 0.00 95.15 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 GLDNST B 8/4/24 0.00 111.62 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 TRACT 5212 8/14/24 0.00 130.46 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 4218 GLDNSTAT 8/4/2 0.00 157.77 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 ADAMS/TEMP 8/14/24 0.00 204.26 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 SOUTH&SUNNY 8/14/24 0.00 214.03 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6260 5170 500 E MERCED 8/4/24 0.00 297.61 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 127 S 6TH 8/4/24 0.00 941.28 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6200 5170 5TH/FRESNO 8/4/24 0.00 1,144.66 1001 43384 08/21/24 10237 P G & E - SACRAMENT 6700 5170 420 E MERCED 8/4/24 0.00 2,167.15 TOTAL CHECK 0.00 5,921.59
1001 43385 08/21/24 14433 PRICE PAIGE & COMPA 6030 5220 AUDIT 22-23 0.00 978.00 1001 43386 08/21/24 15078 RALPH EDWARDS 6400 5110 WNAP BAND 8/28/24 0.00 1,000.00 7 Section 8, Item 8A.
SUPERION PAGE NUMBER: 3
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43387 08/21/24 10763 SUNBELT RENTALS 6260 5182 RENT MANLIFT PANZAK 0.00 3,543.72 1001 43388 08/21/24 14145 SUPERION, LLC. 100 1605 MAINT 11/1-10/31/25 0.00 6,453.12 1001 43388 08/21/24 14145 SUPERION, LLC. 6030 5230 MAINT 11/1-10/31/25 0.00 13,101.79 TOTAL CHECK 0.00 19,554.91
1001 43389 08/21/24 13031 TRU-TRAILERS INC 6200 5205 HITCH PIN-ST 0.00 93.18 1001 43390 08/21/24 10325 TULARE COUNTY JAIL 6120 5100 PLAQUES-PD 0.00 43.40 1001 43391 08/21/24 13543 UNIFIRST CORPORATIO 6120 5185 MATS/MOPS-PD 0.00 8.29 1001 43391 08/21/24 13543 UNIFIRST CORPORATIO 6200 5185 UNIFORMS-ST 0.00 64.99 1001 43391 08/21/24 13543 UNIFIRST CORPORATIO 6700 5185 JANITORIAL-SN CTR 0.00 72.04 1001 43391 08/21/24 13543 UNIFIRST CORPORATIO 6020 5185 MATS/MOPS-ADMIN 0.00 87.59 TOTAL CHECK 0.00 232.91
1001 43392 08/21/24 15079 UNITED TACTICAL SYS 6120 5300 TRAINING FEE HARO-P 0.00 549.00 1001 43393 08/21/24 14290 XEROX FINANCIAL SER 6170 5180 LEASE 8/1-8/31-IT 0.00 1,515.43 1001 43399 08/28/24 15013 ADVANCED PEST WIPEO 6020 5185 PEST CONTROL 8/26/2 0.00 90.00 1001 43399 08/28/24 15013 ADVANCED PEST WIPEO 6130 5185 PEST CONTROL 8/26/2 0.00 95.00 1001 43399 08/28/24 15013 ADVANCED PEST WIPEO 6700 5185 PEST CONTROL 8/26/2 0.00 95.00 TOTAL CHECK 0.00 280.00
1001 43400 08/28/24 13597 ADVENTIST HEALTH 6120 5310 MED SVC AUG24 0.00 45.00 1001 43400 08/28/24 13597 ADVENTIST HEALTH 6120 5310 MED SVC AUG24 0.00 55.00 TOTAL CHECK 0.00 100.00
1001 43401 08/28/24 14519 AMAZON CAPITAL SERV 6020 5110 EMP DINNER SUPP-ADM 0.00 7.46 1001 43401 08/28/24 14519 AMAZON CAPITAL SERV 6120 5121 SUPPLIES-PD 0.00 13.07 1001 43401 08/28/24 14519 AMAZON CAPITAL SERV 6030 5121 SUPPLIES-FIN 0.00 42.16 1001 43401 08/28/24 14519 AMAZON CAPITAL SERV 6025 5115 PATCHES-PD 0.00 69.72 1001 43401 08/28/24 14519 AMAZON CAPITAL SERV 6020 5110 EMP DINNER SUPP-ADM 0.00 93.68 TOTAL CHECK 0.00 226.09
1001 43402 08/28/24 15085 AT&T 6170 5160 FILE CODE 4110920 0.00 45.00 1001 43403 08/28/24 10549 AT&T MOBILITY 6170 5160 ATT MOBILITY AUG24 0.00 1,690.39 1001 43404 08/28/24 15088 AT&T MOBILITY 6170 5160 FIRST NET AUG24-PD 0.00 1,055.33 1001 43405 08/28/24 10026 BCT CONSULTING 6170 5230 SUPPORT JUL24-IT 0.00 165.00 1001 43405 08/28/24 10026 BCT CONSULTING 6170 5230 HARDWARE BLDG-IT 0.00 1,529.56 TOTAL CHECK 0.00 1,694.56
1001 43406 08/28/24 10025 BUFORD OIL COMPANY 6120 5210 CREDIT GAS 0.00 -24.71 1001 43406 08/28/24 10025 BUFORD OIL COMPANY 6120 5210 CFN LEADFREE GASJUL 0.00 470.35 TOTAL CHECK 0.00 445.64
1001 43407 08/28/24 11268 CITY OF SELMA 6270 5220 ANIMAL CTRL SVC AUG 0.00 4,500.00 8 Section 8, Item 8A.
SUPERION PAGE NUMBER: 4
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43408 08/28/24 12654 COMCAST 6170 5160 COMCAST INT AUG24-P 0.00 338.59 1001 43409 08/28/24 14512 CSG CONSULTANTS 6160 5220 PLAN CHECK JUL24 0.00 2,685.50 1001 43410 08/28/24 14188 DATA TICKET 6120 5230 DAILY PROCESS JUN24 0.00 321.00 1001 43411 08/28/24 11794 DEPARTMENT OF JUSTI 6120 5220 FINGERPRINTS JUL24- 0.00 98.00 1001 43412 08/28/24 15089 DILLIN DAVIS 100 3103 BUS LIC REFUND 0.00 120.00 1001 43413 08/28/24 15086 DJ MORENO 6400 5110 DJ SVCS WNAP 8/28/2 0.00 120.00 1001 43414 08/28/24 10113 FOWLER ACE HARDWARE 6120 5121 KEYS-PD 0.00 12.38 1001 43414 08/28/24 10113 FOWLER ACE HARDWARE 6120 5121 SUPPLIES-PD 0.00 16.31 TOTAL CHECK 0.00 28.69
1001 43415 08/28/24 11116 GRAINGER 6200 5195 SUPPLIES-ST 0.00 112.87 1001 43416 08/28/24 10141 H & H TIRE SERVICES 6120 5205 FLAT REPAIR #20-PD 0.00 25.00 1001 43417 08/28/24 15036 HARD HEAD VETERANS 6025 5115 BALLISTIC HELMETS-P 0.00 1,103.00 1001 43418 08/28/24 10145 HINDERLITER, DELLAM 6030 5220 CONT SVC JAN-MAR24 0.00 300.00 1001 43419 08/28/24 15087 JANNETTE GARDNER 6400 5110 WNAP SIGN 0.00 280.00 1001 43421 08/28/24 14111 KIMBALL MIDWEST 6260 5195 SUPPLIES-PARKS 0.00 876.26 1001 43422 08/28/24 14641 KINGS MEDICAL CENTE 6025 5115 MEDICAL PHYSICAL-PD 0.00 588.00 1001 43423 08/28/24 10416 LAW & ASSOCIATES IN 6025 5115 BACKGROUND INV-CLER 0.00 800.00 1001 43424 08/28/24 10201 METRO UNIFORM & ACC 6025 5115 BATON MARTINEZ-PD 0.00 213.54 1001 43426 08/28/24 14843 O'REILLY AUTO PARTS 6200 5195 SUPPLIES-ST 0.00 21.68 1001 43426 08/28/24 14843 O'REILLY AUTO PARTS 6200 5205 SUPPLIES-ST 0.00 22.85 1001 43426 08/28/24 14843 O'REILLY AUTO PARTS 6200 5205 SUPPLIES-ST 0.00 86.74 1001 43426 08/28/24 14843 O'REILLY AUTO PARTS 6200 5205 SUPPLIES-ST 0.00 325.40 1001 43426 08/28/24 14843 O'REILLY AUTO PARTS 6200 5205 SUPPLIES-ST 0.00 480.70 1001 43426 08/28/24 14843 O'REILLY AUTO PARTS 6200 5120 SUPPLIES APR24-ST 0.00 146.83 TOTAL CHECK 0.00 1,084.20
1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 SUMER&MOGNOLA 8/15/ 0.00 6.14 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS1-F HWY LT 8/15/2 0.00 11.18 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 SUMNER/HW99 8/15/24 0.00 12.26 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS1-E HWY LT 8/15/2 0.00 12.81 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 TSFR 3LTS 8/15/24 0.00 13.12 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 692 HILL AVE. 8/21/ 0.00 15.40 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 8TH/VINE 8/15/24 0.00 16.75 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 ADAMS/DEEAN 8/15/24 0.00 20.08 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS1-A HWY LT 8/15/2 0.00 20.50 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 TR5090 8/15/24 0.00 29.43 9 Section 8, Item 8A.
SUPERION PAGE NUMBER: 5
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS2-A HWY LT 8/15/2 0.00 42.93 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 TEMP/PARL 8/15/24 0.00 42.93 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS1-F HWY LT 8/15/2 0.00 46.67 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS2-A HWY LT 8/15/2 0.00 63.83 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 TR5041 8/15/24 0.00 112.07 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 3079 MANN 8/20/24 0.00 113.14 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 T5088 8/15/24 0.00 139.17 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 GLDST/VLY DR 8/15/2 0.00 202.48 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 CLAYTON/ARMST 8/15/ 0.00 255.06 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS1-C HWY 8/15/24 0.00 333.15 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS1-F HWY LT 8/15/2 0.00 406.90 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS1-A 8/15/24 0.00 790.90 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS2-A HWY LT 8/15/2 0.00 969.22 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS1-E HWY LT 8/15/2 0.00 1,103.10 1001 43427 08/28/24 10237 P G & E - SACRAMENT 6200 5170 LS2-A HWY LT 8/15/2 0.00 1,497.26 TOTAL CHECK 0.00 6,276.48
1001 43428 08/28/24 14560 PRINT THEORY 6120 5101 5,000 STICKY BADGES 0.00 2,451.94 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5510 ENG LLA 22-40 0.00 51.30 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5510 ENG LLA 23-16 0.00 62.10 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 23-13 0.00 85.50 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 24-01 0.00 132.80 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 EDFA PLAN 0.00 201.00 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 SPR 23-32 0.00 284.60 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5510 ENG LLA 23-16 0.00 290.05 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 24-11 0.00 332.60 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 22-08 0.00 351.60 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 23-24 0.00 357.20 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 23-24 0.00 358.79 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5520 EDFA H GEN PLAN 0.00 366.10 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 MUNICIPAL REVIEW SV 0.00 393.60 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN CUP 23-15 0.00 425.20 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 SS4A GRANT 0.00 441.60 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 22-21 0.00 480.00 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 24-06 0.00 552.60 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 CUP 24-15 0.00 588.20 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SUSTAINABLE GRA 0.00 597.80 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 SS4A GRANT 0.00 648.60 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SUSTAINABLE GRA 0.00 695.40 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 TM22-0047 0.00 703.00 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 23-32 0.00 738.00 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN TSM 6409 0.00 821.63 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 24-01 0.00 837.80 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 23-40 0.00 882.40 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN CUP 24-03 0.00 5,980.69 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN CUP 24-03 0.00 8,615.90 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 ON CALL PLAN APR24 0.00 21,383.05 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 23-40 0.00 1,023.60 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5510 ENG SPR 23-13 0.00 1,056.00 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN CUP 24-03 0.00 1,162.86 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 22-08 0.00 1,193.00 10 Section 8, Item 8A.
SUPERION PAGE NUMBER: 6
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5520 PLN SPR 23-40 0.00 1,390.10 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 MSR MAY24 0.00 1,990.80 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 MSR MAY24 0.00 2,009.90 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6170 5230 GIS SVC JUN24 0.00 2,189.40 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5520 EDFA GEN PLAN 0.00 2,271.00 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 PLN SPR 24-01 0.00 2,420.18 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6150 5220 MSR MAY24 0.00 2,469.20 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 6200 5510 ENCROACH PERMIT JUN 0.00 3,259.84 TOTAL CHECK 0.00 70,094.99
1001 43432 08/28/24 14479 RG POWER 6200 5202 SUPPLIES-ST 0.00 43.98 1001 43432 08/28/24 14479 RG POWER 6200 5202 SUPPLIES-ST 0.00 164.56 TOTAL CHECK 0.00 208.54
1001 43433 08/28/24 10518 SIGNMAX! 6200 5195 SUPPLIES-ST 0.00 157.10 1001 43433 08/28/24 10518 SIGNMAX! 6200 5195 SUPPLIES-ST 0.00 456.70 TOTAL CHECK 0.00 613.80
1001 43434 08/28/24 13355 SITE ONE LANDSCAPE 6200 5195 SUPPLIES-ST 0.00 250.87 1001 43435 08/28/24 14996 SUNRUN INSTALLATION 100 3103 PERMIT REF BP23-014 0.00 325.00 1001 43435 08/28/24 14996 SUNRUN INSTALLATION 100 3103 PERMIT REF BP23-017 0.00 325.00 1001 43435 08/28/24 14996 SUNRUN INSTALLATION 100 3103 PERMIT REF BP23-006 0.00 325.00 1001 43435 08/28/24 14996 SUNRUN INSTALLATION 100 3103 PERMIT REF BP23-006 0.00 325.60 TOTAL CHECK 0.00 1,300.60
1001 43436 08/28/24 10303 SWANSON-FAHRNEY FOR 6120 5205 OIL CHANGE #25-PD 0.00 94.10 1001 43437 08/28/24 15083 THE CHLORINATOR POO 6260 5203 FOUNTAIN MAINT JUL2 0.00 250.00 1001 43437 08/28/24 15083 THE CHLORINATOR POO 6260 5203 FOUNTAIN MAINT AUG2 0.00 3,300.00 TOTAL CHECK 0.00 3,550.00
1001 43438 08/28/24 14144 TREVINO, ANDREW 6400 5110 MUSIC WNAP 9/4/24 0.00 1,200.00 1001 43439 08/28/24 13543 UNIFIRST CORPORATIO 6200 5185 UNIFORMS-ST 0.00 75.17 1001 43439 08/28/24 13543 UNIFIRST CORPORATIO 6700 5185 JANITORIAL-SN CTR 0.00 80.68 TOTAL CHECK 0.00 155.85
1001 43440 08/28/24 14259 VISUAL EDGE IT INC 6170 5180 COPIER SVC 8/23-9/2 0.00 782.04 1001 43447 09/04/24 15084 ALL STAR GARAGE DOO 6260 5203 DOOR MAINT-PARKS 0.00 343.99 1001 43448 09/04/24 14519 AMAZON CAPITAL SERV 6200 5205 SUPPLIES-ST 0.00 93.03 1001 43448 09/04/24 14519 AMAZON CAPITAL SERV 6200 5205 SUPPLIES-ST 0.00 104.56 TOTAL CHECK 0.00 197.59
1001 43450 09/04/24 12489 BATTERY SYSTEMS INC 6200 5200 BATTERY F650-ST 0.00 364.17 1001 43453 09/04/24 10064 COLONIAL LIFE INSUR 100 2042 EMP DED AUG24 0.00 47.42 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 1.20 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 5.00 11 Section 8, Item 8A.
SUPERION PAGE NUMBER: 7
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 5.00 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 5.65 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 5.97 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 6.08 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 6.53 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 6.53 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 6.53 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 7.62 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 7.62 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 9.36 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 9.36 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 10.19 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 10.71 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 10.85 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 10.88 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 11.98 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 15.22 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 15.89 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 16.33 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 16.34 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 16.34 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 17.43 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 17.43 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 17.63 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5110 SUPPLIES-ST 0.00 18.50 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 18.72 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 18.91 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 19.61 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 21.09 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 21.55 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 30.18 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5110 SUPPLIES-ST 0.00 30.49 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 30.50 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 31.57 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 32.43 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 41.40 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 42.50 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 43.57 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 44.66 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 45.67 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 49.88 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 63.19 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 63.76 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 76.28 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 91.48 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 101.65 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 6200 5121 SUPPLIES-ST 0.00 194.01 TOTAL CHECK 0.00 1,401.27
1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 13.47 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 14.84 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 15.89 12 Section 8, Item 8A.
SUPERION PAGE NUMBER: 8
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 20.14 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 23.96 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 26.14 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIESS-PARKS 0.00 42.49 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 44.66 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 47.93 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 54.48 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 113.30 1001 43457 09/04/24 14249 FOWLER ACE HARDWARE 6260 5121 SUPPLIES-PARKS 0.00 130.73 TOTAL CHECK 0.00 548.03
1001 43458 09/04/24 10104 FPOA 100 2045 EMP DED 8/31/24 0.00 225.00 1001 43459 09/04/24 10445 JACOBSEN TRAILER, I 6200 5205 RPR 13 F150-ST 0.00 73.38 1001 43460 09/04/24 15061 JB ELECTRIC 6200 5710 MERCED/GLDST REP-ST 0.00 650.00 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6030 5084 HEALTH BENEFITS AUG 0.00 339.14 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6260 5084 HEALTH BENEFITS AUG 0.00 850.37 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6700 5084 HEALTH BENEFITS AUG 0.00 867.86 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6025 5084 HEALTH BENEFITS AUG 0.00 986.69 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6150 5084 HEALTH BENEFITS AUG 0.00 1,018.44 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6400 5084 HEALTH BENEFITS AUG 0.00 1,093.97 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 100 2041 HEALTH BENEFITS AUG 0.00 1,095.00 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6160 5084 HEALTH BENEFITS AUG 0.00 1,103.47 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6020 5084 HEALTH BENEFITS AUG 0.00 1,633.20 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6200 5084 HEALTH BENEFITS AUG 0.00 1,754.77 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 6120 5084 HEALTH BENEFITS AUG 0.00 10,544.57 TOTAL CHECK 0.00 21,287.48
1001 43462 09/04/24 12717 M&M SCREEN PRINTING 6020 5110 STAFF SHIRTS-ADMIN 0.00 363.28 1001 43463 09/04/24 10215 NELSON HARDWARE & G 6200 5195 SUPPLIES-ST 0.00 86.77 1001 43464 09/04/24 14479 RG POWER 6260 5120 SUPPLIES-PARKS 0.00 64.19 1001 43464 09/04/24 14479 RG POWER 6260 5200 SUPPLIES-PARKS 0.00 114.66 1001 43464 09/04/24 14479 RG POWER 6260 5200 SUPPLIES-PARKS 0.00 117.21 1001 43464 09/04/24 14479 RG POWER 6260 5200 SUPPLIES-PARKS 0.00 151.45 TOTAL CHECK 0.00 447.51
1001 43465 09/04/24 10518 SIGNMAX! 6200 5195 SUPPLIES-ST 0.00 131.10 1001 43466 09/04/24 14358 SPARKLETTS 6020 5121 WTR SVC JUL24-ADMIN 0.00 186.77 1001 43466 09/04/24 14358 SPARKLETTS 6120 5121 WTR SVC JUL24-PD 0.00 186.77 TOTAL CHECK 0.00 373.54
1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6700 5084 DENTEL BENEFIT AUG2 0.00 33.52 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6400 5084 DENTEL BENEFIT AUG2 0.00 40.22 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6150 5084 DENTEL BENEFIT AUG2 0.00 49.67 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6025 5084 DENTEL BENEFIT AUG2 0.00 64.28 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6030 5084 DENTEL BENEFIT AUG2 0.00 80.58 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6020 5084 DENTEL BENEFIT AUG2 0.00 92.81 13 Section 8, Item 8A.
SUPERION PAGE NUMBER: 9
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6160 5084 DENTEL BENEFIT AUG2 0.00 119.04 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6200 5084 DENTEL BENEFIT AUG2 0.00 274.91 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6260 5084 DENTEL BENEFIT AUG2 0.00 312.34 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 100 2046 DENTEL BENEFIT AUG2 0.00 759.28 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 6120 5084 DENTEL BENEFIT AUG2 0.00 943.23 TOTAL CHECK 0.00 2,769.88
1001 43468 09/04/24 13543 UNIFIRST CORPORATIO 6120 5185 MATS/MOPS-PD 0.00 8.29 1001 43468 09/04/24 13543 UNIFIRST CORPORATIO 6200 5185 UNIFORMS-ST 0.00 64.99 1001 43468 09/04/24 13543 UNIFIRST CORPORATIO 6020 5185 MATS/MOPS-ADMIN 0.00 66.94 TOTAL CHECK 0.00 140.22
1001 43469 09/04/24 10725 VERIZON WIRELESS 6170 5160 CELL PHONE JUL-AUG2 0.00 417.64 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6260 5084 VISION BENEFIT AUG2 0.00 111.43 1001 43470 09/04/24 11335 VISION SERVICE PLAN 100 2048 VISION BENEFIT AUG2 0.00 161.36 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6120 5084 VISION BENEFIT AUG2 0.00 275.65 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6700 5084 VISION BENEFIT AUG2 0.00 9.85 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6400 5084 VISION BENEFIT AUG2 0.00 11.82 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6150 5084 VISION BENEFIT AUG2 0.00 13.78 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6025 5084 VISION BENEFIT AUG2 0.00 17.73 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6030 5084 VISION BENEFIT AUG2 0.00 22.83 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6020 5084 VISION BENEFIT AUG2 0.00 27.56 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6160 5084 VISION BENEFIT AUG2 0.00 35.43 1001 43470 09/04/24 11335 VISION SERVICE PLAN 6200 5084 VISION BENEFIT AUG2 0.00 60.27 TOTAL CHECK 0.00 747.71
1001 43471 09/11/24 14188 DATA TICKET 6160 5220 MAINT SUPP SVC JUN2 0.00 220.00 1001 43475 09/11/24 11689 A & C TIRE SERVICE 6200 5205 FLEET REPAIR-ST 0.00 20.00 1001 43475 09/11/24 11689 A & C TIRE SERVICE 6200 5205 FLEET REPAIR-ST 0.00 20.00 TOTAL CHECK 0.00 40.00
1001 43477 09/11/24 10549 AT&T MOBILITY 6170 5160 INTERSTATE9/5-10/4- 0.00 1,690.39 1001 43478 09/11/24 10026 BCT CONSULTING 6170 5230 VOIP SEP24-IT 0.00 963.73 1001 43478 09/11/24 10026 BCT CONSULTING 6170 5230 DELL LAPTOPVASQUEZ- 0.00 1,421.62 1001 43478 09/11/24 10026 BCT CONSULTING 6170 5230 DESKTOP SVC SEP24-I 0.00 3,319.00 TOTAL CHECK 0.00 5,704.35
1001 43479 09/11/24 14020 BRYANT L. JOLLEY, C 6030 5220 22-23 AUDIT-FIN 0.00 45,000.00 1001 43481 09/11/24 10025 BUFORD OIL COMPANY 6120 5210 CFN LEADFREE GAS-PD 0.00 222.93 1001 43482 09/11/24 11291 THE BUSINESS JOURNA 6150 5150 PHN INTRO ORD 24-04 0.00 308.75 1001 43482 09/11/24 11291 THE BUSINESS JOURNA 6120 5230 MONTHLY SVC JUL24-P 0.00 350.00 1001 43482 09/11/24 11291 THE BUSINESS JOURNA 6150 5150 PHN FHE CUP NO 24-2 0.00 503.75 1001 43482 09/11/24 11291 THE BUSINESS JOURNA 6150 5150 PHN 24PLAN FEE 0.00 812.50 1001 43482 V 09/11/24 11291 THE BUSINESS JOURNA 6150 5150 PHN INTRO ORD 24-04 0.00 -308.75 1001 43482 V 09/11/24 11291 THE BUSINESS JOURNA 6120 5230 MONTHLY SVC JUL24-P 0.00 -350.00 1001 43482 V 09/11/24 11291 THE BUSINESS JOURNA 6150 5150 PHN FHE CUP NO 24-2 0.00 -503.75 1001 43482 V 09/11/24 11291 THE BUSINESS JOURNA 6150 5150 PHN 24PLAN FEE 0.00 -812.50 14 Section 8, Item 8A.
SUPERION PAGE NUMBER: 10
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT TOTAL CHECK 0.00 0.00
1001 43483 09/11/24 14803 CARLOS MACIAS 6120 5300 POSTFIELD TRNG-MACI 0.00 1,719.65 1001 43484 09/11/24 14356 COMCAST 6700 5110 CABLE 8/25-9/24/24 0.00 159.89 1001 43485 09/11/24 14252 FOWLER ACE HARDWARE 6700 5121 SUPPLIES-SN CTR 0.00 28.51 1001 43486 09/11/24 10122 FRESNO COUNTY FIRE 6130 5205 RPR 04 FREIGHTLINER 0.00 4,279.30 1001 43487 09/11/24 12466 FRESNO EOC 6700 5105 MEALS JUL24-SN CTR 0.00 1,638.79 1001 43487 09/11/24 12466 FRESNO EOC 6700 5105 MEALS AUG24-SN CTR 0.00 1,882.58 TOTAL CHECK 0.00 3,521.37
1001 43488 09/11/24 10600 FRESNO WIRE ROPE, I 6200 5195 SUPPLIES-ST 0.00 69.58 1001 43489 09/11/24 14749 HOFFMAN SECURITY 6170 5160 ACCESS SVC SEP24-IT 0.00 55.00 1001 43489 09/11/24 14749 HOFFMAN SECURITY 6170 5160 SEC SVC SEP24-IT 0.00 97.00 1001 43489 09/11/24 14749 HOFFMAN SECURITY 6170 5160 SEC SVC SEP24-IT 0.00 275.00 1001 43489 09/11/24 14749 HOFFMAN SECURITY 6170 5160 SEC SVC SEP24-IT 0.00 454.00 TOTAL CHECK 0.00 881.00
1001 43491 09/11/24 15091 JOSE MARQUEZ 6400 5110 WNAP ENTERTMT 9/18/ 0.00 1,100.00 1001 43492 09/11/24 14575 JPRC PLUMBING INC 6700 5185 PLUMBING SVC-SN CTR 0.00 240.00 1001 43493 09/11/24 10416 LAW & ASSOCIATES IN 6025 5115 BACKGROUND INV-PD 0.00 800.00 1001 43494 09/11/24 14919 LIBERTY CHEMICAL EQ 6200 5202 SUPPLIES-ST 0.00 2,202.26 1001 43495 09/11/24 10191 LIFE ASSIST, INC 6120 5104 SUPPLIES-PD 0.00 28.31 1001 43495 09/11/24 10191 LIFE ASSIST, INC 6120 5104 SUPPLIES-PD 0.00 141.56 TOTAL CHECK 0.00 169.87
1001 43496 09/11/24 12717 M&M SCREEN PRINTING 6020 5110 STAFF CAPS-ADMIN 0.00 767.74 1001 43497 09/11/24 14428 NAVIA BENEFIT SOLUT 6020 5220 COBRA AUG24 0.00 200.00 1001 43499 09/11/24 10993 POLICE REGIONAL TRA 6120 5300 PERISHABLE SKILLS-P 0.00 593.00 1001 43500 09/11/24 10441 PROFORCE LAW ENFORC 6025 5115 SIG SAUER P320-PD 0.00 2,194.39 1001 43501 09/11/24 10251 R & R AUTO REPAIR S 6120 5205 OIL CHANGE #80-PD 0.00 94.72 1001 43502 09/11/24 10518 SIGNMAX! 6200 5195 SUPPLIES-ST 0.00 121.78 1001 43502 09/11/24 10518 SIGNMAX! 6200 5195 SUPPLIES-ST 0.00 195.04 TOTAL CHECK 0.00 316.82
1001 43503 09/11/24 15090 SOFIA C. JIMENEZ 6400 5110 WNAP MUSIC 9/25/24 0.00 1,400.00 1001 43504 09/11/24 12791 THE MOWERS EDGE 6260 5200 SUPPLIES-PARKS 0.00 221.58 1001 43504 09/11/24 12791 THE MOWERS EDGE 6260 5200 SUPPLIES-PARKS 0.00 368.03 15 Section 8, Item 8A.
SUPERION PAGE NUMBER: 11
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 100 - GENERAL FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT TOTAL CHECK 0.00 589.61
1001 43505 09/11/24 14928 THE RANGE PISTOL CL 6025 5115 RANGE TRAINING-PD 0.00 930.00 1001 43506 09/11/24 14144 TREVINO, ANDREW 6400 5110 WNAP SOUND ENG9/18/ 0.00 400.00 1001 43507 09/11/24 13543 UNIFIRST CORPORATIO 6700 5185 JANITORIAL-SN CTR 0.00 72.04 1001 43507 09/11/24 13543 UNIFIRST CORPORATIO 6700 5185 JANITORIAL-SN CTR 0.00 80.68 1001 43507 09/11/24 13543 UNIFIRST CORPORATIO 6200 5185 UNIFORMS-ST 0.00 81.08 TOTAL CHECK 0.00 233.80
1001 43508 09/11/24 10725 VERIZON WIRELESS 6170 5160 PHONES JUL-AUG24-FI 0.00 96.66 1001 43508 09/11/24 10725 VERIZON WIRELESS 6170 5160 CELL PHONE JUL-AUG2 0.00 176.08 TOTAL CHECK 0.00 272.74
TOTAL CASH ACCOUNT 0.00 292,694.57
TOTAL FUND 0.00 292,694.57
16 Section 8, Item 8A.
SUPERION PAGE NUMBER: 12
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 201 - DISTRICT SALES TAX
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43394 08/21/24 14519 AMAZON CAPITAL SERV 2010 5715 MEDICAL SUPPLIES-PD 0.00 83.61 1001 43395 08/21/24 15077 KORE ESSENTIALS 2010 5715 SUPPLIES-PD 0.00 246.95 1001 43396 08/21/24 10441 PROFORCE LAW ENFORC 2010 5715 HUX FLOW SUPP-PD 0.00 1,026.60 1001 43397 08/21/24 10303 SWANSON-FAHRNEY FOR 2010 5720 2024 FORD F150 VIN# 0.00 52,692.71 1001 43398 08/21/24 13117 VINCENT COMMUNICATI 2010 5715 KENWOOD ANTENNA-PD 0.00 451.34 1001 43442 08/28/24 14519 AMAZON CAPITAL SERV 2010 5715 ACCESSORIES-PD 0.00 154.04 1001 43443 08/28/24 13849 AXON ENTERPRISE INC 2010 5715 AXON RESPOND PLUS-P 0.00 2,434.07 1001 43444 08/28/24 10441 PROFORCE LAW ENFORC 2010 5715 TRADE CREDIT 0.00 -905.07 1001 43444 08/28/24 10441 PROFORCE LAW ENFORC 2010 5715 EQUIPMENT-PD 0.00 308.34 1001 43444 08/28/24 10441 PROFORCE LAW ENFORC 2010 5715 EQUIPMENT-PD 0.00 1,257.67 1001 43444 08/28/24 10441 PROFORCE LAW ENFORC 2010 5715 EQUIPMENT-PD 0.00 1,695.98 TOTAL CHECK 0.00 2,356.92
1001 43472 09/11/24 15038 RTS TACTICAL GOVERN 2010 5715 BALLISTIC SHIELD-PD 0.00 1,799.99 TOTAL CASH ACCOUNT 0.00 61,246.23
TOTAL FUND 0.00 61,246.23
17 Section 8, Item 8A.
SUPERION PAGE NUMBER: 13
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 212 - ARPA FUNDING
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43445 08/28/24 14787 TOOLE DESIGN GROUP 2120 5710 VISUAL IDENTITY JUL 0.00 1,160.00 1001 43473 09/11/24 13655 PROVOST & PRITCHARD 2120 5710 WATER TOWER REHAB 0.00 290.00 TOTAL CASH ACCOUNT 0.00 1,450.00
TOTAL FUND 0.00 1,450.00
18 Section 8, Item 8A.
SUPERION PAGE NUMBER: 14
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 225 - LTF - ARTICLE 8
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 2250 5710 4TH&5TH OVERLAY 0.00 4,525.60 1001 43452 09/04/24 14131 SWEEPING CORP OF AM 2250 5220 SWEEP WST MGMT AUG2 0.00 850.00 1001 43452 09/04/24 14131 SWEEPING CORP OF AM 2250 5220 STREET SWEEP AUG24 0.00 3,500.00 TOTAL CHECK 0.00 4,350.00
1001 43498 09/11/24 10237 P G & E - SACRAMENT 2250 5170 700 MERCED #A 8/27/ 0.00 770.44 1001 43498 09/11/24 10237 P G & E - SACRAMENT 2250 5170 1100 N MANN 8/27/24 0.00 15.77 1001 43498 09/11/24 10237 P G & E - SACRAMENT 2250 5170 300 W MERCED 8/27/2 0.00 40.19 1001 43498 09/11/24 10237 P G & E - SACRAMENT 2250 5170 MERCED/8TH 8/27/24 0.00 69.97 1001 43498 09/11/24 10237 P G & E - SACRAMENT 2250 5170 GLDST/MAN SIG 8/27/ 0.00 124.11 1001 43498 09/11/24 10237 P G & E - SACRAMENT 2250 5170 ADAMS&GLDNST 8/28/2 0.00 126.54 TOTAL CHECK 0.00 1,147.02
TOTAL CASH ACCOUNT 0.00 10,022.62
TOTAL FUND 0.00 10,022.62
19 Section 8, Item 8A.
SUPERION PAGE NUMBER: 15
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 250 - CDBG
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43431 08/28/24 13655 PROVOST & PRITCHARD 2500 5220 WATER SYSTEM OPS 0.00 995.30 TOTAL CASH ACCOUNT 0.00 995.30
TOTAL FUND 0.00 995.30
20 Section 8, Item 8A.
SUPERION PAGE NUMBER: 16
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 255 - STATE GRANT AB178
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43509 09/11/24 14634 DEWBERRY ARCHITECT 2550 5710 DESIGN-PD/SN CTR 0.00 224.00 TOTAL CASH ACCOUNT 0.00 224.00
TOTAL FUND 0.00 224.00
21 Section 8, Item 8A.
SUPERION PAGE NUMBER: 17
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 500 - WATER
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43361 08/21/24 10007 ALERT-O-LITE, INC 5000 5202 SUPPLIES-WTR 0.00 153.16 1001 43364 08/21/24 15074 ARAUJO, ANA 500 2050 UB REFUND 0.00 65.48 1001 43373 08/21/24 15073 GARIBAY, JOSE JR 500 2050 UB REFUND 0.00 67.50 1001 43374 08/21/24 14998 GARTON TRACTOR 5000 5715 STUMP GRINDER-WTR 0.00 6,000.00 1001 43379 08/21/24 14238 INFOSEND, INC 5000 5621 MAINT JUL24-WTR 0.00 567.22 1001 43384 08/21/24 10237 P G & E - SACRAMENT 5000 5170 95 E ADAMS 8/4/24 0.00 3,471.49 1001 43384 08/21/24 10237 P G & E - SACRAMENT 5000 5170 SESWNW231521 8/4/24 0.00 12,950.09 1001 43384 08/21/24 10237 P G & E - SACRAMENT 5000 5170 ADAMS/5TH 8/4/24 0.00 1,232.12 1001 43384 08/21/24 10237 P G & E - SACRAMENT 5000 5170 TEMP/GOLDN 8/4/24 0.00 506.21 TOTAL CHECK 0.00 18,159.91
1001 43388 08/21/24 14145 SUPERION, LLC. 5000 5230 MAINT 11/1-10/31/25 0.00 13,101.79 1001 43388 08/21/24 14145 SUPERION, LLC. 500 1605 MAINT 11/1-10/31/25 0.00 6,453.11 TOTAL CHECK 0.00 19,554.90
1001 43391 08/21/24 13543 UNIFIRST CORPORATIO 5000 5185 UNIFORMS-WTR 0.00 64.99 1001 43420 08/28/24 15080 KAUR, RANDHIR 500 2050 UB REFUND 0.00 79.68 1001 43425 08/28/24 15081 MORA, ARACELI 500 2050 UB REFUND 0.00 8.71 1001 43426 08/28/24 14843 O'REILLY AUTO PARTS 5000 5205 SUPPLIES-WTR 0.00 411.20 1001 43427 08/28/24 10237 P G & E - SACRAMENT 5000 5170 LANDSCAPE 8/21/24 0.00 64.94 1001 43427 08/28/24 10237 P G & E - SACRAMENT 5000 5170 679 KAND 8/21/24 0.00 9.99 TOTAL CHECK 0.00 74.93
1001 43439 08/28/24 13543 UNIFIRST CORPORATIO 5000 5185 UNIFORMS-WTR 0.00 75.18 1001 43441 08/28/24 15082 WONG, RICHARD 500 2050 UB REFUND 0.00 148.29 1001 43448 09/04/24 14519 AMAZON CAPITAL SERV 5000 5202 SUPPLIES-WTR 0.00 34.44 1001 43449 09/04/24 13635 BARNES WELDING SUPP 5000 5200 SUPPPLIES-WTR 0.00 30.55 1001 43451 09/04/24 10024 BSK ASSOCIATES 5000 5310 WATER TESTING 0.00 208.45 1001 43456 09/04/24 14245 FOWLER ACE HARDWARE 5000 5121 SUPPLIES-WTR 0.00 43.57 1001 43461 09/04/24 13496 KEENAN & ASSOCIATES 5000 5084 HEALTH BENEFITS AUG 0.00 5,183.52 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 5000 5084 DENTEL BENEFIT AUG2 0.00 351.94 1001 43468 09/04/24 13543 UNIFIRST CORPORATIO 5000 5185 UNIFORMS-WTR 0.00 64.99 1001 43470 09/04/24 11335 VISION SERVICE PLAN 5000 5084 VISION BENEFIT AUG2 0.00 101.02 22 Section 8, Item 8A.
SUPERION PAGE NUMBER: 18
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 500 - WATER
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43474 09/11/24 15005 120 WATER AUDIT, IN 5000 5220 PROF SVC 8/12-8/11/ 0.00 3,786.32 1001 43476 09/11/24 14519 AMAZON CAPITAL SERV 5000 5205 SUPPLIES-WTR 0.00 43.03 1001 43480 09/11/24 10024 BSK ASSOCIATES 5000 5310 WATER TESTING 0.00 280.00 1001 43490 09/11/24 14238 INFOSEND, INC 5000 5621 UB BILLING AUG24-WT 0.00 1,317.58 1001 43490 09/11/24 14238 INFOSEND, INC 5000 5621 UB BILLING SEP24-WT 0.00 1,575.26 TOTAL CHECK 0.00 2,892.84
1001 43498 09/11/24 10237 P G & E - SACRAMENT 5000 5170 325 S 5TH 8/27/24 0.00 301.33 1001 43498 09/11/24 10237 P G & E - SACRAMENT 5000 5170 WELL SITE 8 8/28/24 0.00 739.73 1001 43498 09/11/24 10237 P G & E - SACRAMENT 5000 5170 WELL SITE 7 8/28/24 0.00 18,682.13 TOTAL CHECK 0.00 19,723.19
1001 43507 09/11/24 13543 UNIFIRST CORPORATIO 5000 5185 UNIFORMS-WTR 0.00 81.08 TOTAL CASH ACCOUNT 0.00 78,256.09
TOTAL FUND 0.00 78,256.09
23 Section 8, Item 8A.
SUPERION PAGE NUMBER: 19
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 503 - TCP FUND
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43446 08/28/24 13655 PROVOST & PRITCHARD 5030 5710 TCP WELL 7 PM JUN24 0.00 72.50 1001 43446 08/28/24 13655 PROVOST & PRITCHARD 5030 5710 TCP WELL 7 PM JAN24 0.00 273.50 1001 43446 08/28/24 13655 PROVOST & PRITCHARD 5030 5710 TCP WELL 7 JUN24 0.00 861.40 TOTAL CHECK 0.00 1,207.40
TOTAL CASH ACCOUNT 0.00 1,207.40
TOTAL FUND 0.00 1,207.40
24 Section 8, Item 8A.
SUPERION PAGE NUMBER: 20
DATE: 09/11/2024 CITY OF FOWLER ACCTPA21
TIME: 12:42:57 CHECK REGISTER - BY FUND
SELECTION CRITERIA: transact.check_no between '43361' and '43509' ACCOUNTING PERIOD: 3/25
FUND - 850 - SUCCESSOR AGENCY
CASH ACCT CHECK NO ISSUE DT VENDOR NAME DEPT ACCNT ----DESCRIPTION---- SALES TAX AMOUNT 1001 43467 09/04/24 13647 SUN LIFE FINANCIAL 8500 5084 DENTEL BENEFIT AUG2 0.00 6.65 1001 43470 09/04/24 11335 VISION SERVICE PLAN 8500 5084 VISION BENEFIT AUG2 0.00 1.78 TOTAL CASH ACCOUNT 0.00 8.43
TOTAL FUND 0.00 8.43
TOTAL REPORT 0.00 446,104.64
25 Section 8, Item 8A.
CITY COUNCIL MEETING
TUESDAY, AUGUST 20, 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 6:00 p.m.
2. ROLL CALL
PRESENT
Daniel Parra
Juan Mejia
Amarjeet Gill
Leonard Hammer
Karnig Kazarian
City Staff Present: Interim City Manager Gaffery, City Attorney Cross, 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
Item 6A was removed from the agenda.
7. PUBLIC COMMENT
Three members 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 the consent calendar.
10. GENERAL ADMINISTRATION
Public Works
10A. CONSIDER the Master Encroachment Agreement with unWired Broadband, LLC. and authorize the Interim City Manager to negotiate the agreement, allowing unWired 26 Section 8, Item 8B.
to construct a fiber optic network and establish itself as a franchise utility service provider.
Motion made by Kazarian, Seconded by Mejia.
Voting Yea: Parra, Gill, Hammer
10B. WORKSHOP by the Fresno County Transportation Agency on the Golden State Boulevard Corridor Project
One member of the public spoke.
City Manager
10C. APPROVE a Second Amendment to the Police Chief Employment Agreement with Michael S. Reid
Motion made with the removal of Section 7 by Parra, Seconded by Mejia.
Voting Yea: Gill, Hammer, Kazarian
Council directed staff to bring back Section 7 for discussion into closed session at the next council meeting.
Planning
10D. APPROVE Resolution No. 2741, adopting an updated City of Fowler Planning Fee Schedule.
Motion made by Kazarian, Seconded by Mejia.
Voting Yea: Parra, Gill, Hammer
11. STAFF COMMUNICATIONS
11A. Quarterly Sales Tax Update
11B. Update on water tower rehabilitation project
In addition to Finance Director Moreno and Public Works Director Rocha; updates were provided by Interim City Manager Gaffery, Police Chief Reid, and City Clerk Vasquez.
12. COUNCILMEMBER REPORTS AND COMMENTS
Updates were provided by Councilmember Hammer, Mayor Parra, and Mayor Pro-Tem Mejia.
13. CLOSED SESSION
Government Code Section 54956.8
Property: 343-233-02ST & 343-233-03ST
Agency Negotiator: Thomas W. Gaffery IV, Interim City Manager 27 Section 8, Item 8B.
Negotiating Party: Qawadri LLC, Rakkar Development and Construction Under Negotiation: Terms of Disposition and Development Agreement The meeting went into closed session at 7:00 p.m.
14. RECONVENE INTO OPEN SESSION AND REPORT ACTION
The meeting reconvened into open session at 7:06 p.m.
No reportable action was taken on the closed session item.
15. ADJOURN
Having no further business, the meeting adjourned at 7:07 p.m. 28 Section 8, Item 8B.
CITY COUNCIL MEETING
REPORT TO THE CITY COUNCIL
DATE: September 17, 2024
FROM: MICHAEL REID, Police Chief
SUBJECT: APPROVE the acquisition and deployment of the PepperBall less-lethal weapon system by the Fowler Police Department
EXECUTIVE SUMMARY
Approval of this item will allow the Police Department to acquire and deploy the less-lethal PepperBall weapon as an alternative to lethal force during critical arrest situations and violent confrontations.
BACKGROUND
Ordinance No. 2022-03 adopted a Military Equipment Use Policy for the City of Fowler in accordance with Government Code sections 7070 through 7075. Government Code section 7071 requires law enforcement agencies to obtain City Council approval to obtain and deploy any equipment listed in Government Code Section 7070 as Military Equipment, including pepper balls.
The less-lethal PepperBall VKS Pro Plus weapon (PepperBall) uses compressed CO2 to launch a 3gram, .68 caliber projectile that contains a 2% capsicum powder and which has an effective range of 60-150 feet, depending on the projectile. Officers currently carry a spray version of oleoresin capsicum (OC) that has an effective range of 10 feet. The added effective range of the PepperBall projectile would provide officers with the ability to handle violent confrontations and critical incidents with a less-lethal option that they currently do not have, increasing the safety of the public and officer safety as well.
The use of the PepperBall would be controlled under Policy 303, Control Devices and Techniques, and more specifically, subsection 303.7.2 Pepper Projectile Systems. Any use of the less-lethal PepperBall weapon will be consistent with Constitutional law, state statutes governing the use of force, as well as existing policy requiring an administrative review of each use of force. Each officer authorized to deploy the PepperBall weapon would be trained by a PepperBall certified instructor.
Additionally, each application of the PepperBall less-lethal weapon by the Fowler Police Department would be reported to the Fowler City Council in the annual review of the Military Equipment Use Policy as is required under Government Code 7072. 29 Section 8, Item 8C.
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
This action is consistent with:
General Plan Policy PF-15
Incorporate new technologies and analytical tools into policing strategies to ensure efficiency of labor force.
FISCAL IMPACT
The purchase of the PepperBall weapon and ammunition was accounted for in the Police Department’s Fiscal Year 2024-25 budget. Staff anticipate the cost to be under $2,500.
The annual cost to operate and maintain the PepperBall weapon will be reported to the City Council consistent with Government Code 7072 requirements.
PROCUREMENT PROCESS
This action authorizes the acquisition of the PepperBall less-lethal weapon. Procurement will occur consistent with the City’s purchasing policy.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
Policy 303, Fowler Police Department Manual
30 Section 8, Item 8C.
Policy
303
Fowler Police Department
Fowler PD Policy Manual
Copyright Lexipol, LLC 2024/08/22, All Rights Reserved.
Published with permission by Fowler Police Department
Control Devices and Techniques - 1
Control Devices and Techniques
303.1 PURPOSE AND SCOPE
This policy provides guidelines for the use and maintenance of control devices that are described in this policy.
303.2 POLICY
In order to control subjects who are violent or who demonstrate the intent to be violent, the Fowler Police Department authorizes officers to use control devices in accordance with the guidelines in this policy and the Use of Force Policy.
303.3 ISSUING, CARRYING AND USING CONTROL DEVICES
Control devices described in this policy may be carried and used by members of this department only if the device has been issued by the Department or approved by the Chief of Police or the authorized designee.
Only officers who have successfully completed department-approved training in the use of any control device are authorized to carry and use the device.
Control devices may be used when a decision has been made to control, restrain or arrest a subject who is violent or who demonstrates the intent to be violent, and the use of the device appears reasonable under the circumstances. When reasonable, a verbal warning and opportunity to comply should precede the use of these devices.
When using control devices, officers should carefully consider potential impact areas in order to minimize injuries and unintentional targets.
303.4 RESPONSIBILITIES
303.4.1 OFFICER RESPONSIBILITIES
All personnel authorized to carry oleoresin capsicum spray, shall complete the required course of instruction prior to possessing and using the oleoresin capsicum spray. 303.4.2 RANGEMASTER RESPONSIBILITIES
The Armorer shall control the inventory and issuance of all control devices and shall ensure that all damaged, inoperative, outdated or expended control devices or munitions are properly disposed of, repaired or replaced.
Every control device will be periodically inspected by the Armorer or the designated instructor for a particular control device. The inspection shall be documented. 303.4.3 USER RESPONSIBILITIES
All normal maintenance, charging or cleaning shall remain the responsibility of personnel using the various devices.
31 Section 8, Item 8C.
Fowler Police Department
Fowler PD Policy Manual
Control Devices and Techniques
Copyright Lexipol, LLC 2024/08/22, All Rights Reserved.
Published with permission by Fowler Police Department
Control Devices and Techniques - 2
Any damaged, inoperative, outdated or expended control devices or munitions, along with documentation explaining the cause of the damage, shall be returned to the Armorer for disposition. Damage to City property forms shall also be prepared and forwarded through the chain of command, when appropriate, explaining the cause of damage. 303.5 BATON GUIDELINES
The need to immediately control a suspect must be weighed against the risk of causing serious injury. The head, neck, throat, spine, heart, kidneys and groin should not be intentionally targeted except when the officer reasonably believes the suspect poses an imminent threat of serious bodily injury or death to the officer or others.
When carrying a baton, uniformed personnel shall carry the baton in its authorized holder on the equipment belt. Plainclothes and non-field personnel may carry the baton as authorized and in accordance with the needs of their assignment or at the direction of their supervisor. 303.6 TEAR GAS GUIDELINES
303.7 OLEORESIN CAPSICUM (OC) GUIDELINES
As with other control devices, oleoresin capsicum (OC) spray and pepper projectiles may be considered for use to bring under control an individual or groups of individuals who are engaging in, or are about to engage in violent behavior. Pepper projectiles and OC spray should not, however, be used against individuals or groups who merely fail to disperse or do not reasonably appear to present a risk to the safety of officers or the public. 303.7.1 OC SPRAY
Uniformed personnel carrying OC spray shall carry the device in its holster on the equipment belt.
Plainclothes and non-field personnel may carry OC spray as authorized, in accordance with the needs of their assignment or at the direction of their supervisor. 303.7.2 PEPPER PROJECTILE SYSTEMS
Pepper projectiles are plastic spheres that are filled with a derivative of OC powder. Because the compressed gas launcher delivers the projectiles with enough force to burst the projectiles on impact and release the OC powder, the potential exists for the projectiles to inflict injury if they strike the head, neck, spine or groin. Therefore, personnel using a pepper projectile system should not intentionally target those areas, except when the officer reasonably believes the suspect poses an imminent threat of serious bodily injury or death to the officer or others.
Officers encountering a situation that warrants the use of a pepper projectile system shall notify a supervisor as soon as practicable. A supervisor shall respond to all pepper projectile system incidents where the suspect has been hit or exposed to the chemical agent. The supervisor shall ensure that all notifications and reports are completed as required by the Use of Force Policy.
Each deployment of a pepper projectile system shall be documented. This includes situations where the launcher was directed toward the suspect, whether or not the launcher was used.
Unintentional discharges shall be promptly reported to a supervisor and documented on the 32 Section 8, Item 8C.
Fowler Police Department
Fowler PD Policy Manual
Control Devices and Techniques
Copyright Lexipol, LLC 2024/08/22, All Rights Reserved.
Published with permission by Fowler Police Department
Control Devices and Techniques - 3
appropriate report form. Only non-incident use of a pepper projectile system, such as training and product demonstrations, is exempt from the reporting requirement. 303.7.3 TREATMENT FOR OC SPRAY EXPOSURE
Persons who have been sprayed with or otherwise affected by the use of OC should be promptly provided with clean water to cleanse the affected areas. Those persons who complain of further severe effects shall be examined by appropriate medical personnel. 303.8 POST-APPLICATION NOTICE
Whenever tear gas or OC has been introduced into a residence, building interior, vehicle or other enclosed area, officers should provide the owners or available occupants with notice of the possible presence of residue that could result in irritation or injury if the area is not properly cleaned. Such notice should include advisement that clean up will be at the owner’s expense.
Information regarding the method of notice and the individuals notified should be included in related reports.
303.9 KINETIC ENERGY PROJECTILE GUIDELINES
This department is committed to reducing the potential for violent confrontations. Kinetic energy projectiles, when used properly, are less likely to result in death or serious physical injury and can be used in an attempt to de-escalate a potentially deadly situation. 303.9.1 DEPLOYMENT AND USE
Only department-approved kinetic energy munitions shall be carried and deployed. Approved munitions may be used to compel an individual to cease his/her actions when such munitions present a reasonable option.
Officers are not required or compelled to use approved munitions in lieu of other reasonable tactics if the involved officer determines that deployment of these munitions cannot be done safely. The safety of hostages, innocent persons and officers takes priority over the safety of subjects engaged in criminal or suicidal behavior.
Circumstances appropriate for deployment include, but are not limited to, situations in which:
(a) The suspect is armed with a weapon and the tactical circumstances allow for the safe application of approved munitions.
(b) The suspect has made credible threats to harm him/herself or others. (c) The suspect is engaged in riotous behavior or is throwing rocks, bottles or other dangerous projectiles at people and/or officers.
(d) There is probable cause to believe that the suspect has already committed a crime of violence and is refusing to comply with lawful orders.
303.9.2 DEPLOYMENT CONSIDERATIONS
Before discharging projectiles, the officer should consider such factors as:
33 Section 8, Item 8C.
Fowler Police Department
Fowler PD Policy Manual
Control Devices and Techniques
Copyright Lexipol, LLC 2024/08/22, All Rights Reserved.
Published with permission by Fowler Police Department
Control Devices and Techniques - 4
(a) Distance and angle to target.
(b) Type of munitions employed.
(c) Type and thickness of subject’s clothing.
(d) The subject’s proximity to others.
(e) The location of the subject.
(f) Whether the subject’s actions dictate the need for an immediate response and the use of control devices appears appropriate.
A verbal warning of the intended use of the device should precede its application, unless it would otherwise endanger the safety of officers or when it is not practicable due to the circumstances.
The purpose of the warning is to give the individual a reasonable opportunity to voluntarily comply and to warn other officers and individuals that the device is being deployed.
Officers should keep in mind the manufacturer’s recommendations and their training regarding effective distances and target areas. However, officers are not restricted solely to use according to manufacturer recommendations. Each situation must be evaluated on the totality of circumstances at the time of deployment.
The need to immediately incapacitate the subject must be weighed against the risk of causing serious injury or death. The head and neck should not be intentionally targeted, except when the officer reasonably believes the suspect poses an imminent threat of serious bodily injury or death to the officer or others.
303.9.3 SAFETY PROCEDURES
Shotguns specifically designated for use with kinetic energy projectiles will be specially marked in a manner that makes them readily identifiable as such.
Officers will inspect the shotgun and projectiles at the beginning of each shift to ensure that the shotgun is in proper working order and the projectiles are of the approved type and appear to be free from defects.
When it is not deployed, the shotgun will be unloaded and properly and securely stored in the vehicle. When deploying the kinetic energy projectile shotgun, the officer shall visually inspect the kinetic energy projectiles to ensure that conventional ammunition is not being loaded into the shotgun.
Absent compelling circumstances, officers who must transition from conventional ammunition to kinetic energy projectiles will employ the two-person rule for loading. The two-person rule is a safety measure in which a second officer watches the unloading and loading process to ensure that the weapon is completely emptied of conventional ammunition. 303.10 DISPOSITION OF CONTROL DEVICES
All damaged, inoperative and/or expended control devices shall be returned to a supervisor for disposition, repair or replacement.
34 Section 8, Item 8C.
Fowler Police Department
Fowler PD Policy Manual
Control Devices and Techniques
Copyright Lexipol, LLC 2024/08/22, All Rights Reserved.
Published with permission by Fowler Police Department
Control Devices and Techniques - 5
All normal maintenance, charging or cleaning shall remain the responsibility of personnel using the various devices.
303.11 TRAINING FOR CONTROL DEVICES
The Training Sergeant shall ensure that all personnel who are authorized to carry a control device have been properly trained and certified to carry the specific control device and are retrained or recertified as necessary.
(a) Proficiency training shall be monitored and documented by a certified, control-device weapons or tactics instructor.
(b) All training and proficiency for control devices will be documented in the officer’s training file.
(c) Officers who fail to demonstrate proficiency with the control device or knowledge of this agency’s Use of Force Policy will be provided remedial training. If an officer cannot demonstrate proficiency with a control device or knowledge of this agency’s Use of Force Policy after remedial training, the officer will be restricted from carrying the control device and may be subject to discipline.
303.12 REPORTING USE OF CONTROL DEVICES AND TECHNIQUES
Any application of a control device or technique listed in this policy shall be documented in the related incident report and reported pursuant to the Use of Force Policy. 35 Section 8, Item 8C.
CITY COUNCIL MEETING
REPORT TO THE CITY COUNCIL
DATE: September 17, 2024
FROM: AILEEN ZEPEDA, Projects & Compliance Administrator SUBJECT: APPROVE a pass-through donation to the Fowler Lions Club from PG&E in the amount of $2,500 for the Fowler Fall Festival
EXECUTIVE SUMMARY
This item provides a $2,500 pass-through donation for the Fowler Fall Festival.
BACKGROUND
PG&E has expressed a desire to support the Fowler Fall Festival through a charitable donation of $2,500. This event is organized and hosted by the Fowler Lions Club, a local service organization with a history of delivering high-quality community events. PG&E donations regulations necessitated the City serve as a pass-through entity for this donation.
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
This action is consistent with:
Policy CH-24
Encourage the collaboration between City departments and interested organizations, service districts, and schools.
Policy ED-12
Support the development of civic amenities, including community entertainment venues, community events, and other opportunities that increase quality of life, visitation and position Fowler as a center for recreation and entertainment in Fresno County. 36 Section 8, Item 8D.
FISCAL IMPACT
There is no fiscal impact as this item is a pass-through of funds from PG&E.
PROCUREMENT PROCESS
There is no procurement associated with this item.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- None
37 Section 8, Item 8D.
CITY COUNCIL MEETING
REPORT TO THE CITY COUNCIL
DATE: September 17, 2024
FROM: THOMAS W. GAFFERY IV, Interim City Manager
SUBJECT: APPROVE request for termination of the Revised and Restated Disposition and Development Agreement between the City of Fowler and Qawadri LLC
EXECUTIVE SUMMARY
Qawadri LLC has requested termination of the Revised and Restated Disposition and Development Agreement as it is unable to deliver a mixed-use project based on current economic conditions. Approval of this item will result in the City issuing a Notice of Termination to Qawadri LLC, formally terminating the Revised and Restated Disposition and Development Agreement between the parties.
BACKGROUND
In accordance with the Surplus Land Act, the City Council previously declared the property located at the northwest corner of South 7th Street and East Vine Street (APNs 343-233-02ST and 343-233-03ST) (the “Property”) surplus and Staff initiated the process pursuant to the Act for disposition of this surplus Property. Following conclusion of this process, the City was allowed to accept offers and Staff recommended the sale of the Property to Qawadri, LLC (“Developer”). On October 5, 2022, the City Council approved a Disposition and Development Agreement (“DDA”) between the City and the Developer, allowing the Developer to purchase and develop the Property in accordance with specific timelines. Council Approved a Revised and Restated DDA on March 15, 2022, and a First Amendment to that on March 21, 2023.
Staff continued to work with the Developer on this project, however size of the parcel and setback requirements due to the railroad has required the Developer to revisit the site plan to develop a feasible project on the Property. Developer has requested termination of the DDA as they are unable to deliver a mixed-use project based on current economic conditions.
PUBLIC NOTICE
This item does not require a public hearing and was noticed as a part of the City Council Agenda.
38 Section 8, Item 8E.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
GENERAL PLAN CONSISTENCY
Policy LU-16
Maintain the downtown area as the governmental and cultural center of the City. Encourage community services, specialty shops, and office space on the ground floor with housing on the second floor.
Policy LU-18
Residential uses shall be permitted in the Community Commercial designation in support of mixed-use development.
Policy LU-19
Support neighborhood-serving commercial uses located near residential development with strong connectivity through walkable infrastructure.
Goal CDES-1
Through community design, Fowler fosters and reinforces the City’s unique sense of place.
Goal CDES-3
Downtown Fowler is preserved and enhanced as the primary cultural and civic core of the community.
Goal CDES-4
New development is sensitive to Fowler’s historical context, enhances Fowler’s architectural quality, and contributes to its unique identity. Existing scenic, historic, and cultural resources enhance the community.
Policy ED-4
Promote rehabilitation of commercial sites and investigate funding opportunities for rehabilitation/remodeling of small businesses.
Policy ED-5
Discourage passive land uses, underutilization of land, and vacant structures on available commercial sites.
Policy ED-6
Encourage activities that attract participants to Fowler and promote economic development.
Policy ED-11
Work with housing providers and the development industry to ensure local housing opportunities support the needs of the local workforce. 39 Section 8, Item 8E.
FISCAL IMPACT
The eventual sale and development of this property will bring one-time and recurring monies to the City of Fowler. Staff are already engaged in discussions with multiple other interest parties.
PROCUREMENT PROCESS
This action is being brought forward for Council consideration in accordance with the Purchasing Policy.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachment(s):
- None
40 Section 8, Item 8E.
CITY COUNCIL MEETING
REPORT TO THE CITY COUNCIL
DATE: September 17, 2024
FROM: DAWN E. MARPLE, City Planner
SUBJECT: APPROVE Resolution No. 2742 Authorizing the City Manager to execute agreements with the United States Department of Transportation for the City of Fowler Reconnecting Communities Pilot Program (RCP) Discretionary Grant Program
EXECUTIVE SUMMARY
Staff recommends that the City Council approve a resolution authorizing the City Manager to execute agreements with the United States Department of Transportation for the City of Fowler Reconnecting Communities Pilot Program (RCP) Discretionary Grant Program.
BACKGROUND
The City is seeking funds from the United States Department of Transportation. The resolution is required as part of the award process. Having the resolution completed when submitting an application is advantageous and staff strive to do so whenever possible.
The grant application is due September 30, 2024. Staff are preparing an application for the planning efforts associated with the construction of a new underpass. The City is bisected by SR 99, which causes a significant disconnect between the primarily-residential west side of the City and the east side where most retail, service, and educational land uses are located. At present, the Merced Street underpass serves as the primary east-west connection across SR
99. The intersection faces significant congestion, especially during peak travel hours in the morning and evening. Additionally, the facilities for alternative transportation options such as walking or biking are lacking. The intersection is difficult and dangerous to cross without a personal vehicle. Crossing Golden State Boulevard and the railroad at Merced Street poses an additional challenge for pedestrians and bicyclists as the [arterial] is located between 8th street and the railroad, creating an incredibly long conflict zone to navigate by means other than a personal vehicle.
The City of Fowler proposes building a new underpass to connect Sumner Avenue with Tuolumne Street, as well as an additional underpass on Tuolumne Street that carries traffic below 8th Street, Golden State Boulevard, and the railroad. The new facilities would have additional alternative transportation infrastructure missing from the Merced Street crossing, including a dedicated bike lane and sidewalks.
41 Section 8, Item 8F.
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
General Plan Goal CH-1
Opportunities for physical activity, such as walking and biking, are integrated into the built environment.
General Plan Policy CH-1
Implement an active transportation network that links residential uses with schools, shopping, entertainment, recreation, and employment centers.
General Plan Goal MOB-1
Fowler’s streets are a safe and enjoyable environment for pedestrians, cyclists, motorists, and people of all ages and abilities.
General Plan Goal MOB-2
The circulation system is safe, connected, and well-integrated with public transit and neighboring jurisdictions.
General Plan Goal MOB-5
Safe, well-designed, multi-modal connections exist across State Route 99, Golden State Boulevard, and the Union Pacific Railroad.
General Plan Policy MOB-28
Seek all available means to finance improvements, including State and Federal grants
FISCAL IMPACT
If awarded, the grant award would have a positive fiscal impact for the City.
PROCUREMENT PROCESS
If awarded the procurement processes of the City of Fowler and of the United States Department of Transportation will be adhered to.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Resolution No. 2742
42 Section 8, Item 8F.
RESOLUTION NO. 2742
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITY OF FOWLER
AUTHORIZING THE CITY MANAGER TO EXECUTE AGREEMENTS WITH THE
UNITED STATES DEPARTMENT OF TRANSPORTATION FOR THE CITY OF
FOWLER RECONNECTING COMMUNITIES PILOT PROGRAM (RCP)
DISCRETIONARY GRANT PROGRAM
WHEREAS, the City Council of the City of Fowler is eligible to receive Federal funding for certain transportation related projects through the United States Department of Transportation; and
WHEREAS, the City Council of the City of Fowler is in support of the grant application to the United States Department of Transportation for the City of Fowler Reconnecting Communities Pilot Program (RCP) discretionary grant program to provide an underpass connecting the east and the west side of the city allowing for additional alternative transportation infrastructure missing from the Merced Street crossing, including a dedicated bike lane and sidewalks; and
WHEREAS, a grant agreement and other documents may need to be executed with the United States Department of Transportation before such funds can be reimbursed through the Reconnecting Communities Pilot Program (RCP) grant program; and WHEREAS, the City Council of the City of Fowler wishes to delegate authorization to execute these agreements and any amendments thereto.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fowler that the City Manager is authorized to execute all grant agreements and other documents, and any amendments thereto related to the United States Department of Transportation for the City of Fowler Reconnecting Communities Pilot Program (RCP) grant program.
PASSED, APPROVED AND ADOPTED this 17th day of September 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
43 Section 8, Item 8F.
CITY COUNCIL MEETING
REPORT TO THE CITY COUNCIL
DATE: September 17, 2024
FROM: YVONNE HERNANDEZ, Recreation Supervisor
SUBJECT: APPROVE donation request from Fowler High School Basketball Boosters in the amount of $500 for Fiscal Year 2024-25
EXECUTIVE SUMMARY
Staff recommend the City Council approve a donation request from Fowler High School Basketball Boosters in the amount of $500 for Fiscal Year 2024-25.
BACKGROUND
Fowler High School Basketball Boosters performs volunteer cleanup for Wednesday Night at The Park every Wednesday. The volunteer cleanup will be allocated from the funds that the City receives annually for the recycling grant from the California Department of Resources Recycling and Recovery (CalRecycle).
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
General Plan Goal OS-3
Recreational programming and facilities meet the needs of community members of all ages and abilities.
FISCAL IMPACT
Funds have been appropriated under the CalRecycle Fund.
PROCUREMENT PROCESS
No procurement is associated with this action.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- None
44 Section 8, Item 8G.
CITY COUNCIL MEETING
REPORT TO THE CITY COUNCIL
DATE: September 17, 2024
FROM: SOO HO PARK, City Engineer
SUBJECT: Actions pertaining to Manning Avenue Reconstruction Project:
i. APPROVE Change Order #1 to increase the contract
amount by $11,040 to a total of $850,013
ii. ACCEPT Manning Avenue Reconstruction Project
iii. AUTHORIZE the City Engineer to file a Notice of Completion
EXECUTIVE SUMMARY
The STPL 5173 (036) Manning Avenue Reconstruction Project, completed by Dave Christian Construction Company, Inc., included additional work identified during construction. During a job walk, the contractor and the City of Fresno noted the need for additional loop detectors and bike detection markings that were not part of the original scope. Staff recommends the City Council approve the change order, accept the project as complete, and authorize the City Engineer to file a Notice of Completion.
BACKGROUND
On August 1, 2023, the City Council approved and awarded the contract for the STPL 5173 (036) Manning Avenue Rehabilitation Project to Dave Christian Construction Company, Inc.
The project involved an overlay of Manning Avenue from the SR 99 Northbound ramps to Golden State Boulevard, and a grind and overlay of Manning Avenue east of the Union Pacific Railroad to the City limits.
During construction, the contractor conducted a site walk with the City of Fresno, which operates the City of Fowler's traffic signals. They identified additional loop detectors and bike detection markings that were omitted from the original survey in the bid set of plans. As a result, five additional traffic signal loop detectors and markings for the bike loop detection area were added to the project scope.
The project is now complete, and City staff recommends that the City Council accept the Manning Avenue Reconstruction Project and authorize the City Engineer to file a Notice of Completion.
PUBLIC NOTICE
This item does not require a public hearing and was noticed as a part of the City Council Agenda.
45 Section 8, Item 8H.
ENVIRONMENTAL REVIEW
Caltrans prepared a NEPA determination and found that the project was categorically exempt in accordance with 23 CFR 771.117 (c): activity c (26).
For CEQA, the Notice of Exemption document has been completed. This project is exempt under Categorical Exemption Class: 3; 14 CCR 15303.
GENERAL PLAN CONSISTENCY
General Plan Goal MOB-4
The circulation system is adequately maintained.
General Plan Policy MOB-20
Encourage the efficient movement of goods.
FISCAL IMPACT
$796,388 of the construction was federally funded through the Surface Transportation Block Grant (STBG) funding. The remaining balance of $53,625 is paid from the Measure C funds as a local match.
PROCUREMENT PROCESS
The construction contract was previously awarded by the City Council following a competitive bid process.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Change Order #1
46 Section 8, Item 8H.
47 Section 8, Item 8H.
CITY COUNCIL MEETING
REPORT TO THE CITY COUNCIL
DATE: September 17, 2024
FROM: Thomas W. Gaffery IV, Interim City Manager
SUBJECT: APPROVE Resolution No. 2743 acknowledging acceptance of a report on the City’s compliance with SB 1205 and California Health & Safety Code 13146.4
EXECUTIVE SUMMARY
Annually, the City is required to conduct inspections of all public and private schools, hotels, motels, lodging houses, and apartment/condominium buildings, in accordance with California Health and Safety Code Section 13146.2 and 13146.3.
BACKGROUND
On September 27, 2018, California Senate Bill 1205 (SB1205) became effective, and added a new section to the California Health and Safety Code which affects every fire department or fire district in the State. Existing state law requires every fire department or district providing fire protection services to inspect every building used as a public or private school annually.
This same annual inspection requirement is applicable to hotels, motels, lodging houses, and apartment houses.
With the signing of SB 1205, the California Health Safety and Code was amended by adding Section 13146.4, that requires that all fire departments required to perform annual inspections pursuant to Sections 13146.2 and 13146.3 shall report annually to its administrating authority its compliance with Sections 13146.2 and 13146.3
The purpose of annual fire inspections is to mitigate known hazards, reduce risk to the community and ensure reasonable compliance with the California Fire Code.
In fiscal year 2023/24, Fresno County Fire Protection District, on behalf of the City of Fowler, completed the annual inspection of 100% (6 of 6) Group E occupancies, buildings, structures and/or facilities, and 79% (22 of 28) Group R occupancies, buildings, structures and/or facilities.
The acceptance of this compliance report and the recommended Resolution fulfill the statutory requirements contained in California Health and Safety Code Section 13146.2, 13146.3 and 13146.4, as amended by SB1205.
48 Section 8, Item 8I.
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
This action is consistent with:
Goal SAF-4
Minimize risk from hazardous materials, flooding, seismic, and fire hazards.
Policy SAF-29
Promote education programs related to fire safety, fire prevention, and emergency preparedness.
FISCAL IMPACT
There is no fiscal impact with the filing and acceptance of this report.
PROCUREMENT PROCESS
No procurement is associated with this action.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Resolution No. 2743
49 Section 8, Item 8I.
RESOLUTION NO. 2743
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITY OF FOWLER ACKNOWLEDGING RECEIPT OF A REPORT ON THE CITY’S COMPLIANCE WITH SB1205 AND SECTION 13146.4 OF THE CALIFORNIA HEALTH AND SAFETY CODE.
WHEREAS, Section 13146.4 was added to the California Health & Safety Code in 2018, and became effective September 27, 2018; and
WHEREAS, California Health & Safety Code Sections 13146.2 and 13146.3 requires all fire departments, including the City of Fowler, that provide fire protection services to perform annual inspections in every building used as a public or private school, hotel, motel, lodging house, apartment house, and certain residential care facilities for compliance with building standards, as provided and,
WHEREAS, the City intends this Resolution to fulfill the requirements of the California Health & Safety Code regarding acknowledgment of the City’s compliance with California Health and Sections 13146.2 and 13146.3.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Fowler expressly acknowledges the measure of compliance of the City with California Health and Safety Code Sections 13146.2 and 13146.3 in the jurisdictional area of the City, as follows:
A. EDUCATIONAL GROUP E OCCUPANCIES:
Educational Group E occupancies are generally those public and private schools, used by more than six persons at any one time for educational purposes through the 12th grade.
Within the City, there lie six (6) known Group E occupancies, buildings, structures and/or facilities.
During fiscal year 2023/24, the City completed the annual inspection of six (6) Group E occupancies, buildings, structures and/or facilities. This is a compliance rate of 100% for this reporting period.
B. RESIDENTIAL GROUP R OCCUPANCIES:
Residential Group R occupancies, for the purposes of this resolution, are generally those occupancies containing sleeping units, and include hotels, motels, apartments (three units or more), etc. as well as other residential occupancies (including a number of residential care facilities). These residential care facilities have a number of different sub-classifications, and they may contain residents or clients that have a range of needs, including those related to custodial care, mobility impairments, cognitive disabilities, etc. The residents may also be non-ambulatory or bedridden.
Within the City, there lie 28 known Group R (and their associated subcategories) occupancies of this nature. During fiscal year 2023/24, the City completed the annual inspection of 22 Group R occupancies, buildings, structures and/or facilities. This is a compliance rate of 79% for this reporting period.
50 Section 8, Item 8I.
C. INSTITUTIONAL GROUP I OCCUPANCIES:
Institutional Group I occupancies, for the purpose of this resolution, are generally care or supervision to persons who are incapable of self-preservation without physical assistance or in which persons are detained for penal or correctional purposes or in which the liberty of the occupants is restricted. Within the City, there are no known Group I occupancies, buildings, structures or facilities.
PASSED, APPROVED AND ADOPTED this 17th day of September 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
51 Section 8, Item 8I.
CITY COUNCIL MEETING
REPORT TO THE CITY COUNCIL
DATE: September 17, 2024
FROM: Margarita Moreno, Finance Director
SUBJECT: ACCEPT the Independent Auditor’s Report for the Fiscal Year 2022-2023
EXECUTIVE SUMMARY
The City retained Bryant L. Jolley, CPA to conduct an independent audit report of the Annual Financial Report for Fiscal Year 2022-2023. Bryant L. Jolley will be presenting the audit report for review and acceptance by the City Council.
BACKGROUND
The independent audit report is a thorough and detailed presentation of the City’s financial condition for a given fiscal year that is in compliance with the accounting requirements established by the Governmental Accounting Standards Board (GASB). The independent audit report must be audited by an independent auditor using generally accepted government auditing standards.
In summary, the independent auditor's report reflects an unqualified audit of the City's financial statements for FY 2022-2023. Finance staff is pleased to present the independent audit report to the City Council for acceptance.
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
This action is not associated with a specific general plan goal, policy, or action item. 52 Section 10, Item 10A.
FISCAL IMPACT
There is no immediate fiscal impact with acceptance of the auditor’s report.
PROCUREMENT PROCESS
No procurement is associated with this action.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Independent Auditor’s Report for FY 2022-2023
- Auditor’s Communication Report
53 Section 10, Item 10A.
CITY OF FOWLER
MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2023
54 Section 10, Item 10A.
CITY OF FOWLER
MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2023
TABLE OF CONTENTS
Page
Required Communications .................................................................................................................. 1 - 3 55 Section 10, Item 10A.
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
To the City Council of the
City of Fowler
Fowler, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Fowler (City), for the year ended June 30, 2023. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter dated March 10, 2023. Professional standards require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements.
No new accounting policies were adopted and the application of existing policies was not changed during 2023. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Accounting estimates are used in determining the depreciable lives and methods used for capital assets, compensated absences, and funding progress of CalPERS pension liability.
We evaluated the key factors and assumptions used to develop these estimates in determining that they are reasonable in relation to the financial statements taken as a whole.
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were the disclosures about the employee retirement plan disclosed in Note 10 to the financial statements.
The financial statements disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
56 Section 10, Item 10A.
2 Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. We did not identify any significant audit adjustments.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated September 9, 2024.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings and Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the Budgetary Comparison Schedules, Proportionate Share of Net Pension Liability, and Schedule of Contributions which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on supplementary information, as listed in the table of contents, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting 57 Section 10, Item 10A.
3 records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use
This information is intended solely for the information and use of the City Council and management of City and is not intended to be, and should not be, used by anyone other than these specified parties.
September 9, 2024
58 Section 10, Item 10A.
CITY OF FOWLER
INDEPENDENT AUDITOR’S REPORT
AND
FINANCIAL STATEMENTS
JUNE 30, 2023
59 Section 10, Item 10A.
TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR’S REPORT 1 - 3
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statement of Net Position 4
Statement of Activities 5
Fund Financial Statements:
Balance Sheet – Governmental Funds 6
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 7
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 8
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 9 Statement of Net Position – Proprietary Fund 10
Statement of Revenues, Expenses and Changes in
Net Position – Proprietary Fund 11
Statement of Cash Flows – Proprietary Fund 12 - 13
Statement of Fiduciary Net Position – Fiduciary Fund 14 Statement of Changes in Fiduciary Net Position – Fiduciary Fund 15 Notes to the Financial Statements 16 - 49
60 Section 10, Item 10A.
TABLE OF CONTENTS (Continued)
Page
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – General Fund 50
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Impact Fees Fund 51
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Schedule of the City’s Proportionate Share of Net Pension Liability 52 Cost-Sharing Multiple-Employer Defined Benefit Pension Plan – Schedule of Contributions 53
SUPPLEMENTARY INFORMATION
Combining Balance Sheet – Nonmajor Governmental Funds 54 - 55 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds 56 - 57
OTHER INDEPENDENT AUDITOR’S REPORTS
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 58 - 59 Summary Schedule of Prior Audit Findings 60
61 Section 10, Item 10A.
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council
City of Fowler, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Fowler (the “City”), California, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 62 Section 10, Item 10A.
2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the budgetary comparison information on pages 50–51 the schedule of the City’s proportionate share of net pension liability on page 52, and the schedule of contributions on page 53, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. 63 Section 10, Item 10A.
3 We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 9, 2024, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.
The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
September 9, 2024
64 Section 10, Item 10A.
4 CITY OF FOWLER
STATEMENT OF NET POSITION
JUNE 30, 2023
Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments $ 26,786,689 $ 4,088,402 $ 30,875,091 Restricted cash and investments with fiscal agents 454,976 - 454,976 Receivables (net of allowance for uncollectibles) 908 1,667,893 ,422 2,576,315 Intergovernmental receivable - 1,163,004 1,163,004
Community loans receivable 25,673 - 25,673
Internal balances 20 ,000 (20,000) -
Prepaid expense 35,803 21,427 57,230
Advances to Successor Agency 85,000 - 85,000
Capital assets, not being depreciated 1 8,580,168 ,035,548 9,615,716 Capital assets, net of accumulated depreciation 3,370,806 16,104,645 19,475,451 Total assets 54,923,851 9,404,605 64,328,456
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources from pensions 651,657 1,920,272 2,571,929
LIABILITIES
Accounts payable 363,110 128,110 491,220
Accrued liabilities 13,000 - 13,000
Retainage payable 10,967 1,673 12,640
Deposits payable 63,277 154,389 217,666
Unearned revenue 50,433 - 50,433
Accrued interest payable 19,685 20,619 40,304
Noncurrent liabilities:
Due within one year 887,518 42,400 929,918
Due in more than one year 1,068,432 1,371,500 2,439,932 Compensated absences 133,450 25,950 159,400
Lease liability 71,746 - 71,746
Net pension liability 1,288,325 4,229,065 5,517,390
Total liabilities 6,910,683 3,032,966 9,943,649
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources from pensions 156,980 133,372 290,352
NET POSITION
Net investment in capital assets 22,728,863 2,992,454 25,721,317 Restricted for:
General government 82,162 - 82,162
Public safety 4,843,612 - 4,843,612
Public works 6,437,056 - 6,437,056
Community development 693,304 - 693,304
Culture and recreation 1,264,384 - 1,264,384
Long-term debt 926,664 - 926,664
Unrestricted 3,873,862 12,824,023 16,697,885
Total net position 49,800,068 $ 6,866,316 $ 56,666,384 $ 65 Section 10, Item 10A.
5 CITY OF FOWLERSTATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2023 Operating Capital
Charges for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total
FUNCTIONS/PROGRAMS
Government activities:
General government 2,165,441 $ $ 148,977 $ 9,026 $ - $ (2,007,438) $ - (2,007,438) $ Public safety 2,164,398 176,621 4,204,474 - 2,216,697 - 2,216,697 Public works 2,037,996 778,767 344,912 1,037,222 122,905 - 122,905 Community development 561,858 806,508 10,000 - 254,650 - 254,650 Culture and recreation 252,656 312,558 706 - 60,608 - 60,608 Interest on long-term debt - 131,631 - - (13 - 1,631) (131,631) Total governmental activities 7,313,980 2,223,431 4,569,118 1,037,222 515,791 - 515,791 Business-type activities:
Water 1,420,692 1,683,481 15,845 - - (246 (246,944) ,944) Total business-type activities 1,420,692 1,683,481 15,845 - - (246 (246,944) ,944) Total 8,997,461 $ 3,644,123 $ 4,584,963 $ 1,037,222 $ 515,791 (246,944) 268,847 General revenues and transfers
General revenues:
Property taxes 1,490,298 - 1,490,298
Sales taxes 4,473,146 - 4,473,146Franchise taxes 475,770 - 475,770Utility users taxes 643,636 - 643,636Other taxes 191,041 - 191,041Payments in lieu of taxes 948,587 - 948,587Rental income 12,045 - 12,045Unrestricted investment earnings96,204 1,916 98,120Gain on sale of capital assets 147,507 - 147,507Miscellaneous 369,490 37,559 407,049 Transfers (212,129) 212,129 -
Total general revenues and transfers 8,635,595 251,604 8,887,199 Change in net position 9,151,386 4,660 9,156,046
Net position - beginning, restated 6,861,656 40,648,682 47,510,338 Net position - ending 49,800,068 $ 6,866,316 $ 56,666,384 $ and Changes in Net Position
Net (Expenses) Revenues
Program Revenues
66 Section 10, Item 10A.
6 CITY OF FOWLER
BALANCE SHEET – GOVERNMENTAL FUNDS
JUNE 30, 2023
Other Total
General Impact Fees State Grant Capital Projects Governmental Governmental Fund Fund AB178 Fund Funds Funds
ASSETS
Cash and investments 13,200,616 $ 6,524,967 $ 4,000,000 $ - $ $ 3,061,106 $ 26,786,689 Cash with fiscal agents - - - - 454,976 454,976
Receivables (net of allowance for uncollectibles) 1,561,779 - - - 106,114 1,667,893 Intergovernmental receivable 121,738 - - 301,811 739,455 1,163,004 Community loans receivable - - - - 25,673 25,673
Due from other funds 662,160 - - - 662,160 -
Prepaid expense 35,136 - - - 667 35,803
Advances to other funds - - - - 259,262 259,262
Advances to Successor Agency - - - - 105,000 105,000
Total assets 15,581,429 $ 6,524,967 $ 4,000,000 $ 301,811 $ 4,752,253 $ 31,160,460 $
LIABILITIES
Accounts payable 292,162 45,446 - 2,640 22,862 363,110
Accrued liabilities 13,000 - - - - 13,000
Retainage payable - - - 10,967 - 10,967
Deposits 63,277 - - - - 63,277
Unearned revenue 50,433 - - - - 50,433
Due to other funds - - - 597,932 64,228 662,160
Advances from other funds - - - - 259,262 259,262
Total liabilities 418,872 45,446 - 611,539 1,422,209 346,352
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 86,159 - - 723,996 - 810,155
Total deferred inflows of resources 86,159 - - 723,996 - 810,155
FUND BALANCES (DEFICITS)
Nonspendable:
Prepaid expenses 35,136 - - - 667 35,803
Restricted:
General government - 82,162 - - - 82,162
Public safety - 843,612 4,000,000 - - 4,843,612
Public works - 4,289,363 - - 2,147,693 6,437,056
Community development - - - - 693,304 693,304
Culture and recreation - 1,264,384 - - - 1,264,384
Long-term debt - - - - 926,664 926,664
Unassigned - 15,041,262 - (309,728) (86,423) 14,645,111 Total fund balances (deficits) 15,076,398 6,479,521 4,000,000 (309,728) 3,681,905 28,928,096 Total liabilities, deferred inflows of
resources, and fund balances 15,581,429 $ 6,524,967 $ 4,000,000 $ 301,811 $ 4,752,253 $ 31,160,460 $ Special Revenue Funds
67 Section 10, Item 10A.
7 CITY OF FOWLER
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO
THE STATEMENT OF NET POSITION
JUNE 30, 2023
Amounts reported for governmental activities in the statement of net position are different because:
Total fund balances - governmental funds balance sheet 28,928,096 $ Capital assets of $36,470,228, net of accumulated depreciation of $11,785,415, used in governmental activities are not current financial resources and, therefore, are not reported in the governmental funds. 24,684,813 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds. Those liabilities consist of:
Bonds, notes and loans payable (1,955,950)
Lease liabilities (71,746)
Net pension liability (4,229,065)
(6,256,761)
Pension related deferred outflows and inflows of resources are not due in the current period and, therefore, are not reported in the funds. These amounts consist of:
Deferred outflows of resources 1,920,272
Deferred inflows of resources (133,372)
1,786,900
Compensated absences are not due and payable in the current period and, therefore, are not reported in the funds. (133,450)
Certain assets are not available to pay for current period expenditures; therefore, they are unavailable in the governmental funds. 810,155 Interest payable on long-term debt does not require the use of current financial resources. Therefore, interest payable is not reported as a liability in the governmental funds balance sheet. (19,685)
Net position of governmental activities 49,800,068 $
68 Section 10, Item 10A.
8 CITY OF FOWLER
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES –
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2023
Other Total
General Impact Fees State Grant Capital Projects Governmental Governmental Fund Fund AB178 Fund Funds Funds
REVENUES
Property taxes 1,288,976 $ - $ $ - $ 201,322 - $ $ 1,490,298 Sales taxes 4,473,146 - - - 4,473,146 -
Franchise taxes 475,770 - - - 475,770 -
Utility users taxes 643,636 - - - 643,636 -
Other taxes 191,041 - - - 191,041 -
Payments in lieu of taxes 948,587 - - - 948,587 -
Licenses and permits 705,789 - - - 705,789 -
Intergovernmental revenue 418,989 - 4,000,000 369,077 669,660 5,457,726 Fines and penalties 10,748 - - - 10,748 -
Use of money and property 31,093 - - 104 87,053 118,250 Charges for services 149,497 1,357,397 - - 1,506,894 -
Miscellaneous 159,518 214,627 - - - 374,145
Total revenues 9,551,899 1,516,915 4,000,000 369,181 958,035 16,396,030
EXPENDITURES
Current:
General governmental 1,863,670 - - 7,058 - 1,870,728
Public safety 2,296,045 203,933 - - 2,499,978 -
Public works 916,189 70,270 - 9,124 54,970 1,050,553
Community development 1,386,543 - - - 1,386,543 -
Culture and recreation 285,881 - - - 285,881 -
Capital outlay 491,831 241,437 - 250,155 531,558 1,514,981 Debt service:
Principal 635,967 - - 365,000 - 1,000,967
Interest and fiscal charges 39,403 - - 91,683 - 131,086 Total expenditures 7,915,529 515,640 - 1,050,269 259,279 9,740,717 1,001,275 1,636,370 4,000,000 109,902 (92,234) 6,655,313
OTHER FINANCING SOURCES (USES)
Operating transfers in/(out) (179,529) (50,000) - 17,400 - (212,129) Proceeds from long-term debt 76,293 - - - 76,293 -
Sale of general capital assets - 686,634 - - - 686,634
Total other financing sources (uses) 583,398 (50,000) - - 550,798 17,400 Net change in fund balances 2,219,768 951,275 4,000,000 109,902 (74,834) 7,206,111 Fund balances (deficits) - beginning, restated 5,528,245 12,856,630 - 3,756,739 (419,630) 21,721,984 Fund balances (deficits) - ending 15,076,398 $ 6,479,520 $ 4,000,000 $ (309,728) $ 3,681,905 $ 28,928,095 $ Excess (deficiency) of revenues over
(under) expenditures
Special Revenue Funds
69 Section 10, Item 10A.
9 CITY OF FOWLER
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2023
Amounts reported for governmental activities in the statement of activities are different because:
Net changes in fund balances - total governmental funds $ 7,206,111 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceed depreciation expense in the current period. 849,008
The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade‐ins, and donations) is to increase net position. (560,827) Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 133,958
The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of issuance costs, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities.
Amortization of right to use asset (5,086)
Payments on lease liability 4,547
Repayment of the principal of long-term debt 996,420
995,881
Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds
Accrued interest on long-term debt 27,295
Compensated absences (12,811)
Changes in net pension liabilities and related deferred outflows and inflows of resources 512,771 527,255
Change in net position of governmental activities $ 9,151,386 70 Section 10, Item 10A.
10 CITY OF FOWLER
STATEMENT OF NET POSITION – PROPRIETARY FUNDS
JUNE 30, 2023
Water Fund
ASSETS
Current assets:
Cash and investments 4,088,402 $
Accounts receivable, net of allowance 908,422
Prepaid expense 21,427
Total current assets 5,018,251
Noncurrent assets:
Capital assets, not being depreciated 1,035,548
Capital assets, net of depreciation 3,370,806
Total noncurrent assets 4,406,354
Total assets 9,424,605
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources - pensions 651,657
LIABILITIES
Current liabilities:
Accounts payable 128,110
Retainage payable 1,673
Deposits 154,389
Interest payable 20,619
Advances from other funds 20,000
Compensated absences 25,950
Bonds payable 42,400
Total current liabilities 393,141
Noncurrent liabilities:
Bonds payable 1,371,500
Net pension liability 1,288,325
Total noncurrent liabilities 2,659,825
Total liabilities 3,052,966
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - pensions 156,980
NET POSITION
Net investment in capital assets 2,992,454
Unrestricted 3,873,862
Total net position $ 6,866,316
71 Section 10, Item 10A.
11 CITY OF FOWLER
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION –
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2023
Water Fund
Operating revenues:
Charges for services 1,458,152 $
Miscellaneous 15,845
Total operating revenues 1,473,997
Operating expenses:
Personnel costs 386,602
Materials and supplies 110,918
Contract services 433,984
Utilities 321,566
Insurance 116,828
Repairs and maintenance 49,833
Rent and leases 3,003
Depreciation 194,955
Bad debt expense 4,512
Total operating expenses 1,622,201
Operating income/(loss) (148,204)
Non-operating revenues (expenses):
Investment earnings 1,917
Interest expense (61,182)
Total non-operating revenues (expenses) (59,265)
Income before transfers (207,469)
Transfers in/(out) 212,129
Total transfers 212,129
Change in net position 4,660
Total net position - beginning 6,861,656
Total net position - ending $ 6,866,316
72 Section 10, Item 10A.
12 CITY OF FOWLER
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2023
Water Fund
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users $ 1,431,790
Payments to suppliers and service providers (1,025,581) Payments to employees for salaries and benefits (810,592) Other receipts 15,845
Net cash provided by (used for) operating activities (388,538)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Loans (to) from other funds (20,000)
Transfers to other funds 212,129
Settlement revenue 600,000
Net cash provided by (used for) noncapital financing activities 792,129
CASH FLOWS FROM CAPITAL AND RELATED FINANCING
Principal paid on capital debt (43,323)
Interest paid on capital debt (61,776)
Acquisition and construction of capital assets (396,402) Net cash provided by (used for) capital and related financing activities (501,501)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 1,917
Net cash provided by (used for) investing activities 1,917 Increase (decrease) in cash and investments (95,993)
Cash and investments - beginning 4,184,395
Cash and investments - ending $ 4,088,402
73 Section 10, Item 10A.
13 CITY OF FOWLER
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2023
Reconciliation of Operating Income (Loss) to Net Cash
Provided by (Used for) Operating Activities:
Water Fund
Operating income (loss) $ (148,204)
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation 194,955
Changes in assets and liabilities:
(Increase) decrease in accounts receivable, net of allowance (30,141) (Increase) decrease in prepaid expenses (21,427)
(Increase) decrease in deferred outflows of resources (306,947) Increase (decrease) in accounts payable 36,490
Increase (decrease) in deposits 3,779
Increase (decrease) in compensated absences 2,846
Increase (decrease) in deferred inflows of resources (596,963) Increase (decrease) in net pension liability 477,074
Net cash provided by (used for) operating activities $ (388,538) 74 Section 10, Item 10A.
14 CITY OF FOWLER
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUND – SUCCESSOR AGENCY
JUNE 30, 2023
Redevelopment
Successor Agency
Private Purpose
Trust Fund
ASSETS
Cash and investments $ 59,383
Total assets 59,383
LIABILITIES
Accounts payable 213
Advances from the Fowler Public Financing Authority 85,000 Total liabilities 85,213
NET POSITION (DEFICIT)
Restricted (25,830)
Total net position (deficit) $ (25,830)
75 Section 10, Item 10A.
15 CITY OF FOWLER
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUND – SUCCESSOR AGENCY
JUNE 30, 2023
Redevelopment
Successor Agency
Private Purpose
Trust Fund
ADDITIONS
Tax revenue $ 107,936
Total additions 107,936
DEDUCTIONS
Personnel costs 18,281
Professional services 385
Interest expense 12,400
Total deductions 31,066
Change in net position 76,870
Net position (deficit) - beginning (102,700)
Net position (deficit) - ending $ (25,830)
76 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
16 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Fowler, California was incorporated on June 15, 1908. The City is a general law city and as such draws its authority from the constitution and laws of the State of California. The City has a council/manager form of government and is governed by a five-member elected council. The City Manager is appointed by the City Council. The City provides the following services: police and fire protection, street construction and maintenance, public improvements, planning and zoning, recreation, and general administrative services. The City also operates the water utility enterprise.
The accompanying basic financial statements include the financial activities of the City, the primary government and its component unit, the Fowler Public Financing Authority. Financial information for the City and its component unit are accounted for in the accompanying financial statements in accordance with principles defining the governmental reporting entity adopted by the Governmental Accounting Standards Board. The City Council members, in separate sessions, serve as the governing board of the component unit. This entity is presented on a blended basis.
The Fowler Public Financing Authority (the Financing Authority) is a joint exercise of powers agency duly organized and existing under the laws of the State of California. The Financing Authority's specific and primary purpose is to provide financial assistance to the City by acquiring qualified obligations from the City which were issued for the acquisition, construction, and improvement of public facilities and property. The current City Council serves as the entire governing body (the Trustees). Any issuance of debt would require two-thirds approval of the City Council.
The financial statements of the City have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental audits. The Governmental Accounting Standards Board is the accepted standard setting body for governmental accounting and financial reporting principles. The City’s significant accounting policies are described below.
B. Basis of Presentation
The accounts of the City are organized on the basis of funds. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements.
Government-Wide Financial Statements – The statement of net position and the statement of activities display information about the primary government (the City) and its component unit, the Financing Authority. These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities.
These statements distinguish between the governmental and business-type activities of the City.
Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties.
77 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
17 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B. Basis of Presentation (continued)
The statement of activities presents a comparison between direct expenses and program revenues for each different identifiable activity of the City’s business-type activities and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are included in the program expense reported for individual function. Certain indirect costs, which cannot be identified and broken down, are included in the program expense reported for individual functions and activities. Program revenues include 1) fines, fees, and charges paid by the recipients of goods and services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.
Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables and receivables. All internal balances in the statement of net position have been eliminated except those representing balances between the governmental activities and the businesstype activities, which are presented as internal balances and eliminated in the total primary government column. In the statement of activities those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated: due to/due from other funds, interfund note receivable/interfund long-term debt, and transfers in/transfers out.
Fund Financial Statements – The fund financial statements provide information about the City’s funds.
Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented.
The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. An accompanying schedule is presented to reconcile and explain the differences in funds and changes in fund balances as presented in these statements to the net position and changes in net position presented in the government-wide financial statements.
Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which a party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as nonoperating expenses.
Major funds are defined as funds that have either assets, liabilities, revenues or expenditures/expenses equal to ten percent of the fund type’s total and five percent of the City’s funds. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.
78 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
18 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B. Basis of Presentation (continued)
The City has presented the following major governmental funds:
The General Fund is the main operating fund of the City. This fund is used to account for all financial resources not accounted for in other funds. All general tax revenues and other receipts that are not restricted by law or contractual agreement to some other funds are accounted for in this fund. General operating expenditures, fixed charges and capital improvement costs that are not paid through other funds are paid by the General Fund.
The Impact Fees Fund is used to account for fees collected from developers for new development and used for future impact of capital needs within the City.
The State Grant AB178 Fund is used to account for revenues received from the State of California to be used for public safety.
The Capital Projects Fund is used to account for financial resources used for the acquisition or construction of capital facilities.
Enterprise fund financial statements include a statement of net position, a statement of revenues, expenses and changes in net position, and a statement of cash flows for each major enterprise fund and nonmajor funds aggregated.
The City has one major enterprise fund, the Water Fund, which is used to account for the activities of the City’s water production and distribution operations. In an enterprise fund, the intent of the City Council is that costs (expenses, including depreciation) of providing services to the general public, on a continuing basis, be financed or recovered primarily through user charges.
The City's fiduciary fund is used to account for resources held for the benefit of parties outside the government. The fund’s activities are reported in a separate statement of fiduciary net position and a statement of changes in fiduciary net position. Fiduciary funds are not reflected in the government-wide statements because the resources of those funds are not available to support the City’s own programs.
Fiduciary funds are presented on an economic resources measurement focus and the accrual basis of accounting, similar to the government-wide financial statements.
The Fowler Redevelopment Successor Agency Private Purpose Trust Fund is used to account for assets and liabilities of the former redevelopment agency until they are distributed to other units of state and local government as a result of the dissolution of the redevelopment agency. 79 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
19 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus, Basis of Accounting
Measurement focus refers to what is being measured; basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. The basis of accounting relates to the timing of the measurement made, regardless of the measurement focus applied.
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
The governmental fund financial statements are reported using the current financial resources measurement focus and the modified basis of accounting. Revenues, except for grants, are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions of capital leases are reported as other financing sources.
Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenue of the current fiscal year. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirement, and the amount is received during the period or within the availability period for this revenue resource (within 60 days of year-end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met. All other revenue items are considered to be measurable and available only when cash is received by the City.
The proprietary and private-purpose trust fund are reported using the economic resources measurement focus and the accrual basis of accounting. The fiduciary fund has no measurement focus but utilizes the accrual basis of accounting for reporting its assets and liabilities.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s proprietary funds are charges to customers for sales and services. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.
80 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
20 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances Cash and Cash Equivalents
For the purposes of the statement of cash flows, the City considered all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
Deposits and Investments
The City maintains a cash and investment pool that is available for use by all funds. This pool utilizes investments authorized by the Government Code and is further defined by the City's investment policy that is approved by the City Council. Authorized investments include deposits in the State of California administered Local Agency Investment Fund (LAIF), commercial paper, money market mutual funds, and federally sponsored credit agency securities. All investments are stated at fair value.
Interest income earned as a result of pooling is distributed to the appropriate funds based on month-end cash balances in each fund. Interest income from cash and investments with fiscal agents is credited directly to the related fund.
Restricted Assets
Certain proceeds of general obligation debt are classified as restricted assets on the balance sheet because their use is limited by applicable debt covenants. “Cash with fiscal agents” is used to report resources set aside for potential deficiencies in the repayment ability of the City.
Interfund Transactions
Interfund transactions are reflected as loans, services provided or used, reimbursements or transfers.
Loans reported as receivables and payables, as appropriate, are subject to elimination upon consolidation and are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and the business-type activities are reported in the fund financial statements and are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources.
Services provided or used, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the government-wide presentation.
81 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
21 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (continued)
Receivables
Enterprise fund statements report an allowance for uncollectible accounts against the account receivables. All customers are billed monthly. The estimated value of services provided, but unbilled at year-end, has been included in the accompanying financial statements.
Community Loans Receivable
Special Revenue Fund expenditures relating to long-term loans arising from loan subsidy programs are recorded as loans receivable with an offset to an unavailable revenue account.
Property Taxes
Property taxes are assessed, collected, and allocated by Fresno County throughout the fiscal year according to the following property tax calendar:
Lien Date January 1st
Levy Date July 1st to June 30th
Due Dates November 1st, 1st installment, February 1st, 2nd installment Delinquent Dates December 10th, 1st installment, April 10th, 2nd installment Revenues from taxpayer-assessed taxes (sales and use, business license, transient occupancy, utility users, gas, and franchise fees) are accrued in the governmental funds when they are both measurable and available. The City considers these revenues available if they are received during the period when settlement of prior fiscal year accounts payable occurs. Historically, the majority of these taxes are received within 60 days of the fiscal year-end.
The City accrues as receivable all property taxes received during the first 60 days of the new fiscal year.
Capital Assets
The City’s assets are categorized at historical cost or estimated historical cost. City policy has set the capitalization threshold for reporting capital assets at $5,000. Gifts or contributions of capital assets are recorded at fair value when received. Depreciation is recorded on a straight-line basis over the useful lives of the assets as follows:
Buildings 10-50 years
Improvements 5-10 years
Machinery and equipment 3-25 years
Infrastructure 20-40 years
82 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
22 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (continued)
In accordance with GASB Statement No. 34, the City is required to account for and report infrastructure capital assets. The City defines infrastructure as capital assets that are stationary and have expected useful lives significantly in excess of most capital assets. The assets include the street system, water purification and distribution system, park and recreation improvements, storm water conveyance system, and buildings combined with the site amenities such as parking and landscaped areas used by the City in the conduct of its business.
Right-to-Use Lease Assets
Right-to-use lease assets are recorded at the amount of the initial measurement of the lease liabilities and modified by any lease payment made to the lessor at or before the commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term along with any initial direct costs that are ancillary charges necessary to place the lease assets into service.
Right-to-use lease assets are amortized using the straight-line method over the shorter of the lease term or the useful life on the underlying asset unless the lease contains a purchase option that the City has determined is reasonably certain of being exercised.
Interest Payable
In the government-wide financial statements, interest payable for long-term debt is recognized as the liability is incurred for the governmental fund-types and proprietary-fund types.
In the fund financial statements, proprietary fund-types recognize the interest payable when the liability is incurred.
Compensated Absences
It is the City’s policy to permit employees to accumulate a limited amount of earned or unused vacation leave. Vacation is accumulated at 6 ⅔ hours per month for full-time regular employees with less than 5 years’ service to a maximum of 12 ⅓ hours per month for full-time regular employees with over 10 years of service. Maximum vacation leave accumulated may not exceed 320 hours at any one time.
Vacation leave may be taken as determined by the employee’s Department Head, City Manager, or Council with due consideration for the employee’s wishes and needs of the service provided. At June 30, 2023, the amount of accrued vacation pay was $133,450 for the General Fund and $25,950 for the Water Fund.
83 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
23 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (continued)
Unearned Revenue
Unearned revenue is that for which asset recognition criteria have been met, but for which asset revenue recognition criteria have not been met. The City typically records intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred) as unearned revenue.
Unavailable Revenue
In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations.
Long-Term Debt
In the government-wide financial statements and enterprise fund type statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or enterprise fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premiums or discount.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Pensions
In government-wide financial statements, pensions are recognized and disclosed using the accrual basis of accounting (see Note 10 and the RSI section immediately following the notes to financial statements), regardless of the amount recognized as pension expenditures on the modified accrual basis of accounting. The City recognizes a net pension liability of the qualified pension plan in which it participates, which represents the excess of the total pension liability over the fiduciary net position of the qualified pension plan, measured as of the City’s fiscal year-end or the City’s proportionate share thereof in the case of a cost sharing multiple-employer plan. Changes in the net pension liability during the period are recorded as pension expense, or as deferred inflows of resources or deferred outflows of resources depending on the nature of the change, in the period incurred. 84 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
24 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (continued)
Pensions (continued)
Those changes in net pension liability that are recorded as deferred inflows of resources or deferred outflows of resources that arise from changes in actuarial assumptions or other inputs and differences between expected or actual experience are amortized over the weighted average remaining service life of all participants including retirees, in the respective qualified pension plan and recorded as a component of pension expense beginning with the period in which they arose. Projected earnings on qualified pension plan investments are recognized as a component of pension expenses. Differences between projected and actual investment earnings are reported as deferred inflows of resources or deferred outflows of resources and amortized as a component of pension expense on a closed basis over a five-year period beginning with the period in which the difference occurred.
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City of Fowler’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63 and GASB Statement No. 65, the City recognizes deferred outflows and inflows of resources. A deferred outflow of resources is defined as a consumption of net position by the government that is applicable to a future reporting period. A deferred inflow of resources is defined as an acquisition of net position by the government that is applicable to a future reporting period. Refer to Notes 9 and 10 for a detailed listing of the deferred outflows and deferred inflows of resources the City has recognized.
Leases
Lessee: The City is a lessee for noncancellable leases of equipment and vehicles. The lessee recognizes a lease liability and an intangible right‐to‐use lease asset (lease asset) in the government‐wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more.
At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight‐line basis over its useful life.
85 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
25 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (continued)
Leases (continued)
Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments. The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases, which it has determined is the prime rate at the inception of the lease.
The lease term includes the non-cancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease assets and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long‐ term debt on the statement of net position.
Lessor: The City is a lessor for noncancellable leases of land. The City recognizes a lease receivable and a deferred inflow of resources in the government‐wide and governmental and enterprise fund financial statements.
At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City uses the interest rate charged to the lessees as the discount rate. When the interest rate charged to the lessees is not provided, the City generally uses the implied rate of return as the discount rate for leases. When the implied rate of return cannot be determined, the City uses its estimated incremental borrowing rate which it has determined is the prime rate at the inception of the lease.
The lease term includes the non-cancellable period of the lease. Lease receipts included in the measurement of the lease receivable are composed of fixed payments from the lessee. 86 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
26 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (continued)
Leases (continued)
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
Use of Estimates
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Classification of Net Position
In the government-wide financial statements and proprietary fund statements, net position is classified in the following categories:
Net investment in capital assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce this category.
Restricted net position – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.
Unrestricted net position – This category represents the net position of the City, which is not restricted for any project or other purpose.
When both restricted and unrestricted net positions are available, restricted resources are depleted first before the unrestricted resources are used.
Fund Balances
The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:
Nonspendable – This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact. 87 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
27 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balances (continued)
Fund Balances (continued)
Restricted – This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation.
Committed – This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the City Council. These amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.
Assigned – This classification includes amounts that are constrained by the City’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the City Council or through the City Council delegating this responsibility to the City Manager through the budgetary process. This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund.
Unassigned – This classification includes amounts that have not been assigned to other funds or restricted, committed or assigned to a specific purpose within the City.
The City would typically use restricted fund balances first, followed by committed resources, and then assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds.
NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. Budgetary Information
The City follows these procedures in establishing the budgetary data reflected in the financial statements:
a) Formal budgetary integration is employed as a management control device during the year for all governmental fund types and proprietary fund types. These budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. b) The City Council approves the line-item budget appropriations and also approves all additions or transfers of budgeted amounts.
c) Unused appropriations for all of the above annually budgeted funds lapse at the end of the year. d) The budget amounts shown in the financial statements are the final authorized amounts revised during the year.
88 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
28 NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY (continued) B. Encumbrances
The City does not utilize encumbrance accounting.
C. Excess of Expenditures over Appropriations
As of June 30, 2023, expenditures exceeded appropriations in individual funds as follows:
Governmental Funds Expenditures Appropriations Excess
Major Funds:
General Fund
Current:
General governmental $ 1 1,863,670 $ ,452,195 $ (411,475) Community development 1,386,543 1,025,438 (361,105)
Debt service:
Principal 635,967 622,142 (13,825)
Impact Fees Special Revenue Fund
Current:
Public safety $ 203,933 $ 190,980 $ (12,953)
D. Deficit Fund Balance
As of June 30, 2023, funds with deficit fund balances consisted of the following:
Governmental Funds
Major Funds:
Capital Projects Funds 309,728 $
Nonmajor Funds:
Local Transportation Fund - Article 8 Special Revenue Fund $ 77,331 Street Grants Special Revenue Fund $ 9,092
The City expects to eliminate these deficits through future revenues and/or transfers from the General Fund.
89 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
29 NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2023, are classified in the accompanying financial statements as follows:
Statement of Net Position:
Cash and investments $ 30,875,091
Restricted cash and investments with fiscal agents 454,976 Fiduciary Funds:
Cash and investments 59,383
Total cash and investments $ 31,389,450
Cash and investments as of June 30, 2023, consist of the following:
Cash on hand $ 700
Deposits with financial institutions 30,107,708
Investments 1,281,042
Total cash and investments $ 31,389,450
A. Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investments policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City’s investment policy does not contain any specific provisions intended to limit the City’s exposure to interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debts proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.
Maximum Maximum
Percentage of Investment of
Maximum Portfolio or One Issuer or
Authorized Investment Type Maturity Amount Amount
U.S. Treasury obligations 5 years None None
U.S. Agency securities 5 years None None
Bankers acceptances 180 days 40% 30%
Commercial paper 270 days 25% 10%
National certificates of deposit 5 years 30% Legal Limit Repurchase agreements 1 year None None
Medium-term notes 5 years 30% None
Mutual accounts N/A 20% 10%
Money market accounts N/A 20% 10%
Local agency investment fund (LAIF) N/A None None
90 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
30 NOTE 3 – CASH AND INVESTMENTS (continued)
B. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by maintaining funds in liquid, short-term investments which can be converted to cash when necessary to meet disbursement requirements.
Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
Remaining Maturity (in months)
12 Months 13 to 24 25 to 60 More Than
Investment Type Amount or Less Months Months 60 Months
State Investment Pool $ 826,066 $ 826,066 $ - $ - $ -
Held by Bond Trustee:
Money Market 454,976 454,976 - - -
Total $ 1,281,042 1,281,042 $ - $ - $ - $
C. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of year-end for each investment type.
Ratings as of
Year-End
Not
Investment Type Amount Rated
State Investment Pool $ 826,066 $ 826,066
Held by Bond Trustee:
Money Market 454,976 454,976
Total $ 1,281,042 1,281,042 $
91 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
31 NOTE 3 – CASH AND INVESTMENTS (continued)
D. Concentration of Credit Risk
Concentration of credit risk is the risk that the failure of any one issuer would place an undue financial burden on the City. The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated in the California Government Code. As of June 30, 2023, there were no investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of the total pooled investment.
E. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a city will not be able to recover its deposits or will not be able to recover collateral securities that are in possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterpart (e.g., broker-dealer) to a transaction, a city will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: the California Government Code requires that a financial institution secure deposits made by the state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under the state law (unless so waived by the government unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
As of June 30, 2023, the carrying amount of the City’s bank deposits was $30,107,671, and the respective bank balances totaled $30,267,844, the total amount of which was collateralized with pooled securities held by the financial institution’s trust department. These securities are held in the name of the financial institution and not in the name of the City.
In addition, as of June 30, 2023, none of the City’s investments with financial institutions were held in uncollateralized accounts.
Custodial credit risk does not apply to a local government’s indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).
F. Local Agency Investment Fund
The City is a voluntary participant in the Local Agency Investment fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded at amortized cost. 92 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
32 NOTE 3 – CASH AND INVESTMENTS (continued)
G. Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. These principles recognize a three-tiered fair value hierarchy, as follows:
Level 1 – Investments reflect prices quoted (unadjusted) for identical assets or liabilities in active markets.
Level 2 – Inputs other than quoted prices included in Level 1 that are observable for an asset or liability, either directly or indirectly. Inputs to the valuation include prices that are based on a similar observable asset either directly or indirectly, which may include inputs in markets that are not considered to be active.
Level 3 – Inputs are unobservable inputs for an asset or liability where there are little market activities.
The inputs into the determination of fair value are based upon unobservable sources and may require estimation.
The City uses the market approach as a valuation technique in the application of GASB Statement No.
72. This method uses prices and other relevant information generated by market transactions involving identical or comparable assets or a group of assets. Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. Securities listed on the fair value hierarchy are valued by the custodial bank using Data Feed purchased from Interactive Data Corporation (IDC). The Level 2 Data Feed provides end of day independent valuations utilizing rules based on logic and standard valuation techniques. It maximizes the use of relevant observable inputs including quoted prices for similar assets, benchmark yield curves, and market corroborated inputs.
The following is a summary of the fair value of the City’s investments using the hierarchy previously discussed as of June 30, 2023:
Amount
Investments not subject to fair value hierarchy:
State Investment Pool $ 826,066
Held by Bond Trustee:
Money Market Funds 454,976
$ 1,281,042
Investments by Fair Value Level
93 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
33 NOTE 4 – INTERFUND ACTIVITIES
Interfund balances for the purpose of the government-wide statements have been eliminated. The composition of interfund balances in the fund level statements as of June 30, 2023, is as follows:
A. Current Interfund Receivables/Payables
Current interfund balances are generally short-term loans to cover temporary cash deficits in various funds and are expected to be repaid shortly after the end of the fiscal year. The City’s interfund receivables and payables consisted of the following on June 30, 2023:
Due from Due to
Other Funds Other Funds
Governmental Funds
Major Funds:
General Fund 662,160 $ - $
Capital Projects Fund - 597,932
Nonmajor Funds:
Local Transportation Fund - Article 8 Special
Revenue Fund - 64,228
Total $ 662,160 662,160 $
B. Long-Term Interfund Advances
Long-term interfund advances are advances to other funds that are not expected to be repaid in one year or less. The City’s long-term interfund advances consisted of the following on June 30, 2023:
Advances to
Other Funds
Advances from
Other Funds
Governmental Fund
Debt Service Fund $ 105,000 $ -
Enterprise Fund
Water Fund - 20,000
Fiduciary Fund
Successor Agency Fiduciary Fund - 85,000
Total $ 105,000 105,000 $
The Fowler Public Financing Authority (PFA) issued Refunding Revenue Bonds in the amount of $4,435,000 in August 2012. The Fowler PFA fund loaned $150,000 to the Water Fund and $457,000 to the Fowler Successor Agency as part of the bond allocation. The proceeds from the bonds were used to refund the $4,190,000 principal amount outstanding on the 1993 and 1994 Revenue Bonds and pay the costs of issuance of the bonds. The final payment of the loan is scheduled for September 15, 2023. The loan balances are $20,000 for the Water Fund and $85,000 for the Successor Agency as of June 30, 2023.
94 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
34 NOTE 4 – INTERFUND ACTIVITIES (continued)
C. Transfers
Transfers for the year ended June 30, 2023, are summarized as follows:
In Out
Governmental Funds
Major Funds:
General Fund - $ $ 179,529
Impact Fees Fund - 50,000
Nonmajor Funds:
Special Revenue Funds:
Gas Tax - 94,400
Debt Service Fund 111,800 -
Enterprise Fund
Water Fund - 212,129
Total $ 323,929 323,929 $
Transfers
The General Fund and Gas Tax funds transferred $17,400 and $94,400, respectively, to the Debt Service Fund to cover debt service payments on the 2010 Refunding Revenue Bond local obligations.
Additionally, the General Fund transferred $323,293 to the Water Fund to subsidize the cost of purchasing new water meters.
NOTE 5 – COMMUNITY LOANS RECEIVABLE
As part of the City’s development plan, the City of Fowler applied for and received Community Development Block Grants (CDBG) the from U.S. Department of Housing and Urban Development.
These grants are used to provide loan funding for small businesses in the City of Fowler. The purpose is to develop growth and create jobs in the community of Fowler. The loans are made at reasonable rates.
The total loans receivable for the CDBG community loans is $25,673 and is presented on the City’s Statement of Net Position financial statements as noted below:
Community Loans
Receivable
No interest loan to Espana & Associates due in monthly
installments of $119. $ * 4,879
No interest loan to Borga Steel Buildings and Components due in monthly installments of $833. 20,794
Total CDBG Loans Receivable $ 25,673
*Loans in arrears as of June 30, 2023
95 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
35 NOTE 6 – CAPITAL ASSETS
A. Governmental Activities
Capital assets activity of the governmental activities for the year ended June 30, 2023, is as follows:
Balance Balance
June 30, 2022 Additions Reductions June 30, 2023
Governmental Activities:
Capital assets not being depreciated:
Land 1,132,979 $ - $ $ - $ 1,132,979
Right of ways 7,447,189 - 7,447,189 -
Construction in progress 626,602 156,920 - 783,522
Total capital assets not being depreciated 626,602 8,737,088 - 9,363,690 Capital assets being depreciated:
Buildings and improvements 5,505,861 29,995 - 5,535,856 Machinery and equipment 3,208,759 268,339 (624,214) 2,852,884 Right-to-use equipment - 76,293 - 76,293
Infrastructure 513,752 18,127,753 - 18,641,505
Total capital assets being depreciated 888,379 26,842,373 (624,214) 27,106,538 Less accumulated depreciation for:
Buildings and improvements (1,436,447) (146,412) - (1,582,859) Machinery and equipment (2,232,037) (159,263) 63,387 (2,327,913) Right-to-use equipment - (5,086) - (5,086)
Infrastructure (284,005) (7,585,552) - (7,869,557)
Total accumulated depreciation, net (594,766) (11,254,036) 63,387 (11,785,415) Total capital assets being depreciated, net 293,613 15,588,337 (560,827) 15,321,123 Governmental activities capital assets, net $ 920,215 24,325,425 $ (560,827) $ 24,684,813 $ Depreciation expense was charged to the functions/programs of the governmental activities of the primary government as follows:
Governmental activities:
General government $ 234,656
Public safety 190,738
Public works 122,395
Community development 15,546
Parks and recreation 31,431
Total depreciation expense - governmental activities 594,766 $ 96 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
36 NOTE 6 – CAPITAL ASSETS (continued)
B. Business-type Activities
Capital assets activity of the business-type activities for the year ending June 30, 2023, is as follows:
Balance Balance
June 30, 2022 Additions Reductions June 30, 2023
Water Fund
Capital assets not being depreciated:
Land $ 255,392 $ - $ - $ 255,392
Construction in progress 295,921 484,235 - 780,156
Total capital assets not being depreciated 295,921 739,627 - 1,035,548 Capital assets being depreciated:
Buildings and improvements 23,734 - 23,734 -
Machinery and equipment 608,658 48,587 - 657,245
Infrastructure 51,894 6,077,395 - 6,129,289
Total capital assets being depreciated 100,481 6,709,787 - 6,810,268 Less accumulated depreciation for:
Buildings and improvements (6,528) - (1,642) (8,170)
Machinery and equipment (349,066) - (40,885) (389,951)
Infrastructures - (2,888,913) (3,041,341) (152,428)
Total accumulated depreciation, net - (3,244,507) (3,439,462) (194,955) Total capital assets being depreciated, net 100,481 3,465,280 (194,955) 3,370,806 Business-type activities capital assets, net $ 396,402 4,204,907 $ (194,955) $ 4,406,354 $ During the fiscal year ended June 30, 2023, depreciation expense of $194,955 was charged to the Water Fund.
97 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
37 NOTE 7 – LONG-TERM LIABILITIES
The following is a summary of the long-term liability’s transactions of the City for governmental activities for the year ended June 30, 2023:
Balance
June 30, 2022
Incurred or
Issued
Satisfied or
Matured
Balance
June 30, 2023
Due Within
One Year
Governmental Activities
Direct Borrowings:
Fire Trucks - Financed Purchase $ - 610,420 $ $ (610,420) $ - $ - FUSD Land Purchase Note 54,000 - - 54,000 54,000
2018 Certificates of Participation 1,257,950 - 1,236,950 (21,000) 22,000 Total direct borrowings - 1,922,370 (631,420) 1,290,950 76,000 2010 Refunding Revenue Bond 1,030,000 - (365,000) 665,000 665,000 Lease liability - copier - 76,293 (4,547) 71,746 13,068 Compensated absences 120,639 12,811 - 133,450 133,450
Governmental activities long-term liabilities $ 3,073,009 89,104 $ (1,000,967) $ 2,161,146 $ 887,518 $ The following is a summary of the long-term liabilities transactions of the City for business-type activities for the year ended June 30, 2023:
Balance
June 30, 2022
Incurred or
Issued
Satisfied or
Matured
Balance
June 30, 2023
Due Within
One Year
Business-Type Activities
Direct Borrowings:
State of California Department of Resources Note $ 2,623 $ - $ (2,623) $ - $ - Direct Placements:
Certificates of Participation 1,454,600 - 1,413,900 (40,700) 42,400 Total direct borrowings and placements 1,457,223 - (43,323) 1,413,900 42,400 Compensated absences 23,104 2,846 - 25,950 25,950
Business-type activities long-term liabilities $ 1,480,327 2,846 $ (43,323) $ 1,439,850 $ 68,350 $ Fire Truck Financed Purchase Agreement
On April 20, 2022, the City agreed to purchase two new fire engines for the City’s fire department through a financed purchase arrangement at 3% interest. There are nine annual lease payments due April 20th of each year, beginning in 2023. The City took delivery of the first fire engine in February 2023 and the second fire engine in September 2023. After the final lease payment is made, title for both fire engines will be transferred to the City at no additional cost. There is a provision in the agreement whereby in the event of default the lessor has the right to take one or any combination of the following steps: declare all lease payments due, retake possession of the equipment, and/or take any other action necessary under the Uniform Commercial Code. The fire truck financed purchased agreement was paid off during fiscal year June 30, 2023.
98 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
38 NOTE 7 – LONG-TERM LIABILITIES (continued)
2010 Refunding Revenue Bond
The Fowler Public Financing Authority issued Refunding Revenue Bonds in the amount of $4,435,000 in August 2012. The proceeds from the bonds were used to refund the $4,190,000 principal amount outstanding on the 1993 and 1994 Revenue Bonds and pay the costs of issuance of the bonds. The Bonds mature through September 2024 with interest ranging from 2% to 5.10% payable semi-annually on March 15 and September 15. The bonds are secured by each project’s sources of revenue including General Fund, Gas Tax, Tax Increment, County Local Transportation Fund, Measure C and net revenues from user fees collected by the Water fund. There is a provision whereby if the City is unable to make payment or does not comply with bond covenants, the Trustee may declare the principal of the bonds outstanding and the accrued interest thereon to be due and payable immediately.
The following is a schedule of the future estimated minimum payments related to the 2010 Refunding Revenue Bond at June 30, 2023:
Year Ended
June 30 Principal Interest Totals
2024 $ 16,958 665,000 $ 681,958 $
Total $ 16,958 665,000 $ 681,958 $
Land Purchase Note
On February 24, 2010, the City purchased 8 acres of land located at South and Sunnyside Avenues for a price of $432,000 payable in 8 annual installments of $54,000 at no interest. Payments commence January 6, 2011, and annually thereafter on or before January 6th until paid in full. As of June 30, 2023, the outstanding balance is $54,000. There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable.
State of California Department of Water Resources Note
The State of California Department of Water Resources note is due in annual installments based upon a changing percentage of the original principal amount. The interest for the first five years of the note was deferred and is being paid in equal installments over the remaining life of the note. As of June 30, 2023, the outstanding balance is $2,623. There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable. As of June 30, 2023, this note was paid off. 99 Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
39 NOTE 7 – LONG-TERM LIABILITIES (continued)
2018 Certificates of Participation
On December 18, 2018, the City was awarded a loan from the United States Department of Agriculture, Rural Development Division for a total of $1,316,950. The purpose of the loan is for the construction of a Fire Station for the City of Fowler and has a stated interest rate of not more than 2.375% per annum.
Principal payments will be due on September 1 of each year. interest is due semiannually on March 1 and September 1 of each year. There is a provision whereby if the City is unable to make payment, does not comply with covenants, or files for reorganization or rearrangement, the trustee may declare the entire unpaid principal and interest immediately due and payable.
The following is a schedule of the future estimated minimum payments related to the 2018 Certificates of Participation outstanding as of June 30, 2023:
Year Ended
June 30 Principal Interest Totals
2024 $ 22,000 $ 29,116 $ 51,116
2025 22,000 28,594 50,594
2026 23,000 28,059 51,059
2027 24,000 27,501 51,501
2028 24,000 26,931 50,931
2029-2033 130,000 125,655 255,655
2034-2038 147,000 109,232 256,232
2039-2043 164,000 90,790 254,790
2044-2048 185,000 70,116 255,116
2049-2053 210,000 46,603 256,603
2054-2058 235,000 20,241 255,241
2059-2060 605 50,950 51,555
Total $ 603,443 1,236,950 $ 1,840,393 $
Certificates of Participation
On September 2, 2004, the City was awarded a loan from the United States Department of Agriculture, Rural Development Division, for a total of $1,935,000. The purpose of the loan is for water system improvements. As of June 30, 2023, the City has drawn $1,665,100 at a stated interest rate of not more than 4.375% per annum. Principal payments will be due on September 15 of each year. Interest is due semi-annually on March 15 and September 15 of each year. The amount of the note is secured by the pledge of user fees collected by the Water Fund. There is a provision whereby if the City is unable to make payment, does not comply with covenants, or files for reorganization or rearrangement, the trustee may declare the entire unpaid principal and interest immediately due and payable. 100
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
40 NOTE 7 – LONG-TERM LIABILITIES (continued)
Certificates of Participation (continued)
The annual requirements to amortize Certificates of Participation outstanding as of June 30, 2023, are as follows:
Year Ended
June 30 Principal Interest Totals
2024 $ 42,400 $ 60,931 $ 103,331
2025 44,300 59,034 103,334
2026 46,200 57,054 103,254
2027 48,200 54,989 103,189
2028 50,400 52,833 103,233
2029-2033 287,000 228,331 515,331
2034-2038 355,300 158,338 513,638
2039-2043 440,200 71,641 511,841
2044 2,185 99,900 102,085
Total $ 745,336 1,413,900 $ 2,159,236 $
NOTE 8 – LEASES
Lease as Lessee
In fiscal year 2023, the City’s General Fund entered into a five-year lease agreement as lessee for the acquisition and use of copier. An initial lease liability was recorded in the amount of $76,293 during fiscal year 2023. As of June 30, 2023, the value of the lease liability was $71,746. The City is required to make monthly principal and interest payments of $1,391. The lease has an interest rate of 5.50%. The copiers have a five-year estimated useful life. The value of the right-to-use asset at the end of the current fiscal year was $71,207 and had accumulated amortization of $5,086.
The future principal and interest lease payments as of June 30, 2023, are as follows:
Year Ended
June 30 Principal Interest Totals
2024 $ 13,068 $ 3,620 $ 16,688
2025 13,805 2,883 16,688
2026 14,583 2,104 16,687
2027 15,406 1,281 16,687
2028 412 14,884 15,296
Total $ 10,300 71,746 $ 82,046 $
101
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
41 NOTE 9 – DEFERRED OUTFLOWS/INFLOWS OF RESOURCES
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City has pension related items that qualify to be reported in deferred outflows of resources. The pension related deferred outflows of resources are described in detail in Note 10.
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has pension related items that qualify to be reported in deferred inflows of resources. The pension related deferred inflows of resources are described in detail in Note 10.
Unavailable revenues arise only under a modified accrual basis of accounting and are reported only in the governmental funds balance sheet. Deferred inflows of resources reported in the governmental funds for unavailable revenues are as follows:
Other Total
General Governmental Governmental
Fund Funds Funds
Intergovernmental revenue $ 723,996 86,159 $ 810,155 $
Total $ 723,996 86,159 $ 810,155 $
102
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
42 NOTE 10 – DEFINED BENEFIT PENSION PLAN
California Public Employees’ Retirement Plan (CalPERS)
A. General Information about the Pension Plan
Plan Description – All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing Multiple-Employer Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all others). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No.
68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City of Fowler’s (City) sponsors four rate plans (two miscellaneous and two safeties.) Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.
Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for the Plan are applied as specified by the Public Employees’ Retirement Law.
The rate plan provisions and benefits in effect at are summarized as follows:
1st Tier PEPRA
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2.7% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 52 - 67
Monthly benefits, as a % of annual salary 2.0% to 2.7% 1.0% to 2.5% Required employee contribution rates 8% 6.75%
Required employer contribution rates 14.030% 7.470%
1st Tier PEPRA
Prior to On or after
Hire Date January 1, 2013 January 1, 2013
Benefit formula 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 50 - 57
Monthly benefits, as a % of annual salary 2.4% to 3.0% 2.0% to 2.7% Required employee contribution rates 9% 13.0%
Required employer contribution rates 21.840% 12.780%
Miscellaneous
Safety
103
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
43 NOTE 10 – DEFINED BENEFIT PENSION PLAN (continued)
A. General Information about the Pension Plan (continued) Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability. The dollar amounts are billed on a monthly basis. The City’s required contribution for the unfunded liability was $474,569 for the fiscal year ended June 30, 2023.
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions.
The City’s contributions to the plan recognized as pension expense for the year ended were $807,630.
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2023, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $5,517,390.
The City’s net pension liability for the Plan is measured as a proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021, rolled forward to June 30, 2022, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2022 and 2023 was as follows:
Proportion - June 30, 2022 0.0567%
Proportion - June 30, 2023 0.0478%
Change - Increase (Decrease) -0.0089%
104
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
44 NOTE 9 – DEFINED BENEFIT PENSION PLAN (continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
For the year ended June 30, 2023, the City recognized pension revenue of $98,203. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 825,216 $ - Changes of assumptions 561,650 -
Differences between actual and expected experience 159,139 68,330 Net differences between projected and actual earnings on plan investments 953,327 -
Change in employer's proportion 9,006 216,724
Differences between the employer's actual contributions and the employer's proportionate share of contributions 63,591 5,298 Total 2,571,929 $ 290,352 $
$825,216 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30
2024 $ 400,128
2025 313,538
2026 160,184
2027 582,511
2028 -
Thereafter -
Total $ 1,456,361
105
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
45 NOTE 9 – DEFINED BENEFIT PENSION PLAN (continued)
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2021 actuarial valuations were determined using the following actuarial assumptions:
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Projected Salary Increase 3.30% - 14.20%(1)
Investment Rate of Return 6.90%
Mortality Derived from CalPERS
Membership Data for all Funds(2)
(1) Depending on age, service and type of employment
(2) The mortality table was developed based on CalPERS specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 80% of scale MP 2020.
D. Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.
Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a buildingblock method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. 106
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
46 NOTE 10 – DEFINED BENEFIT PENSION PLAN (continued)
D. Discount Rate (continued)
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected PERF cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the shortterm (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The expected real rates of return by asset class are as follows:
Asset Class
New
Strategic
Allocation
Real Return
Years 1-10(1,2)
Global equity - cap-weighted 30.00% 4.54%
Global equity - noncap-weighted 12.00% 3.84%
Private equity 13.00% 7.26%
Treasury 5.00% 0.27%
Mortgage-backed securties 5.00% 0.50%
Investment grade corporation 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100.00%
(1) An expected inflation of 2.30% used for this period (2) Figures are based on the 2021-22 Asset Liability Management study.
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:
Discount Rate -1%
5.90%
Current Discount
Rate
6.90%
Discount Rate +1%
7.90%
$ 5,517,390 8,095,652 $ 3,402,143 $
107
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
47 NOTE 10 – DEFINED BENEFIT PENSION PLAN (continued)
E. Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
F. Payable to the Pension Plan
The City did not have an outstanding amount of contributions to the pension plan required for the year ended June 30, 2023.
NOTE 11 – DEFERRED COMPENSATION
The City does not provide administrative nor investment advice for the Plan. Therefore, the City is not required to report the Plan assets and has excluded them from their financial statements.
NOTE 12 – RISK MANAGEMENT
A. Central San Joaquin Valley Risk Management Authority The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA), a public entity risk pool for workers’ compensation and general liability insurance. The CSJVRMA is a consortium of 54 cities located in California’s San Joaquin Valley. It was established under the provisions of California Government Code Section 6500 et. seq. CSJVRMA is governed by a Board of Directors consisting of one member appointed by each member city. The day-to-day business operations are handled by a management group employed by CSJVRMA. The relationship between the City and CSJVRMA is such that CSJVRMA is not considered a component unit of the City for financial reporting purposes.
The City is covered for the first $1,000,000 of each general liability claim and $350,000 of each worker's compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which, among other expenses, charges the City's account for liability losses under $25,000 and worker's compensation losses under $10,000. The CSJVRMA participates in an excess pool which provides general liability coverage from $1,000,000 to $10,000,000 and purchases excess reinsurance from $10,000,000 to $15,000,000. The CSJVRMA participates in an excess pool which provides worker's compensation coverage from $350,000 to $500,000 and purchases excess reinsurance above $500,000 to the statutory limit.
At the termination of the joint venture agreement and after all claims have been settled, any excess or deficit will be divided among the cities in proportion to the aggregate amount of contribution made by each.
108
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
48 NOTE 12 – RISK MANAGEMENT (continued)
A. Central San Joaquin Valley Risk Management Authority (continued) At June 30, 2023, the City reported $44,240 as deposits with others in the Governmental Funds, related to the general liability and workers’ compensation programs.
The annual financial report may be obtained from the consortium’s executive office at 1750 Creekside Oaks Drive, Suite 200, Sacramento, CA 95833.
B. Municipalities, Colleges, Schools Insurance Group
The Municipalities, Colleges, Schools Insurance Group (MCSIG) is a public risk sharing pool established pursuant to a Joint Powers Agreement effective November 22, 1982, for the purpose of providing a program of employee health coverage to its member organizations. MCSIG includes member school districts, colleges, municipalities, and special districts and covers more than 8,000 employees plus their dependents in the medical, dental and vision programs. A member may voluntarily withdraw from MCSIG after having completed three consecutive years as a member. Public Agency Coalition Enterprise (PACE) is an at large district that is a member organization of MCSIG.
The City of Fowler has an agreement with PACE and hence is considered a member of MCSIG. The relationship between the City and MCSIG is such that MCSIG is not a component unit of the City for financial reporting purposes.
NOTE 13 – CONTINGENT LIABILITIES AND COMMITMENTS
A. General Liability
There are various claims and legal actions pending against the City for which no provision has been made in the financial statements. In the opinion of the City Attorney and City Management, liabilities arising from these claims and legal actions, if any, will not be material to these financial statements.
B. Federal Awards
The City has received federal awards for specific purposes that are subject to review and audit by the federal government. Although such audits could result in expenditure disallowances under award terms, any required reimbursements are not expected to be material.
NOTE 14 – FOWLER REDEVELOPMENT SUCCESSOR AGENCY FIDUCIARY FUND On February 1, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with Assembly Bill 1X26 (the Bill) which dissolved all redevelopment agencies in the State of California.
109
Section 10, Item 10A.
CITY OF FOWLER
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2023
49 NOTE 14 – FOWLER REDEVELOPMENT SUCCESSOR AGENCY FIDUCIARY FUND (continued)
Under the control of an oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution of the redevelopment agency (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).
Successor agencies are only allocated revenue in the amount that is necessary to pay estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
NOTE 15 – RESTATEMENT OF FUND BALANCE/NET POSITION
For the year ended June 30, 2023, the City had a prior period adjustment of $247,969 for the overstatement of community loan receivable as described below:
Governmental
Description Activities
Beginning net position $ 40,896,651
Prior period adjustment:
Overstatement of community loan receivable (247,969)
Beginning net position, as restated $ 40,648,682
Governmental Funds
NonMajor Funds
Community
Development
Block Grant
(CDBG) Special
Description Revenue Fund
Beginning fund balance $ 931,272
Prior period adjustment:
Overstatement of community loan receivable (247,969)
Beginning fund balance, as restated 683,303 $
NOTE 16 – SUBSEQUENT EVENTS
The City evaluated subsequent events for recognition and disclosure through September 9, 2024, the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2023, that required recognition or disclosure in such financial statements.
110
Section 10, Item 10A.
REQUIRED SUPPLEMENTARY INFORMATION
111
Section 10, Item 10A.
50 CITY OF FOWLER
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Original Final Actual Final Budget
REVENUES
Property taxes $ 933,250 $ 933,250 $ 1,288,976 $ 355,726 Sales taxes 3,300,000 3,300,000 4,473,146 1,173,146
Franchise taxes 387,200 387,200 475,770 88,570
Utility users taxes 450,000 450,000 643,636 193,636
Other taxes 150,000 150,000 191,041 41,041
Payments in lieu of taxes 824,700 824,700 948,587 123,887 Licenses and permits 807,200 807,200 705,789 (101,411)
Intergovernmental revenue 1,088,906 1,088,906 418,989 (669,917) Fines and penalties 11,500 11,500 10,748 (752)
Use of money and property 14,500 14,500 31,093 16,593
Charges for services 111,550 111,550 149,497 37,947
Miscellaneous 167,875 167,875 214,627 46,752
Total revenues 8,246,681 8,246,681 9,551,899 1,305,218
EXPENDITURES
Current:
General governmental 1,452,195 1,452,195 1,863,670 (411,475) Public safety 2,507,725 2,507,725 2,296,045 211,680
Public works 991,810 991,810 916,189 75,621
Community development 1,025,438 1,025,438 1,386,543 (361,105) Culture and recreation 324,284 324,284 285,881 38,403
Capital outlay 587,472 587,472 491,831 95,641
Debt service:
Principal 622,142 622,142 635,967 (13,825)
Interest and fiscal charges 46,901 46,901 39,403 7,498
Total expenditures 7,557,967 7,557,967 7,915,529 (357,562) 688,714 688,714 1,636,370 947,656
OTHER FINANCING SOURCES (USES)
Operating transfers in/(out) (16,800) (179,529) - (179,529) Proceeds from long-term debt - 76,293 - 76,293
Sale of general capital assets 686,634 686,634 686,634 - Total other financing sources (uses) 686,634 669,834 583,398 (103,236) Net change in fund balances 1,358,548 1,375,348 2,219,768 844,420 Fund balances - beginning 12,856,630 12,856,630 12,856,630 - Fund balances - ending $ 14,231,978 14,215,178 $ 15,076,398 $ 844,420 $ Budgeted Amount
Excess (deficiency) of revenues over
(under) expenditures
112
Section 10, Item 10A.
51 CITY OF FOWLER
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – BUDGET AND ACTUAL
IMPACT FEES FUND
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Original Final Actual Final Budget
REVENUES
Use of money and property $ 400 $ 400 $ - $ (400)
Charges for services 1,030,500 1,030,500 1,357,397 326,897 Miscellaneous 175,000 175,000 159,518 (15,482)
Total revenues 1,205,900 1,205,900 1,516,915 311,015
EXPENDITURES
Current:
Public safety 190,980 190,980 203,933 (12,953)
Public works 195,300 195,300 70,270 125,030
Capital outlay 597,917 597,917 241,437 356,480
Total expenditures 984,197 984,197 515,640 468,557
221,703 221,703 1,001,275 779,572
OTHER FINANCING SOURCES (USES)
Operating transfers in/(out) (50,000) (50,000) (50,000) - Total other financing sources (uses) (50,000) (50,000) (50,000) - Net change in fund balances 171,703 171,703 951,275 779,572 Fund balances - beginning 5,528,245 5,528,245 5,528,245 - Fund balances - ending $ 5,699,948 5,699,948 $ 6,479,520 $ 779,572 $ Budgeted Amount
Excess (deficiency) of revenues over
(under) expenditures
113
Section 10, Item 10A.
52 CITY OF FOWLER
COST-SHARING MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION PLAN SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY LAST 10 YEARS* AS OF JUNE 30, 2023
2015 2016 2017 2018 2019 2020 2021 2022 2023
0.0357% 0.0472% 0.0446% 0.0440% 0.0445% 0.0446% 0.0449% 0.0567% 0.0478% $ 2,241,019 $ 3,236,451 $ 3,856,008 $ 4,363,092 $ 4,291,238 $ 4,565,556 $ 4,881,119 $ 3,066,067 $ 5,517,390 $ 1,558,059 $ 1,558,059 $ 1,732,590 $ 1,783,798 $ 1,594,792 $ 1,691,707 $ 1,820,008 $ 1,783,377 $ 1,975,880 143.83% 207.72% 222.56% 244.60% 269.08% 269.88% 268.19% 171.92% 279.24%
81.36% 81.36% 69.20% 69.34% 71.42% 71.83% 70.99% 82.62% 70.67% Proportion of the net pension liabilityProportionate share of the net pension liabilityCovered payrollProportionate share of the net pension liability as percentage of covered payrollPlan fiduciary net position as a percentage of the total pension liability *Schedule is intended to show information for ten years. Additional years will be displayed as they become available. 114
Section 10, Item 10A.
53 CITY OF FOWLER COST-SHARING MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION PLAN SCHEDULE OF CONTRIBUTIONS LAST 10 YEARS* AS OF JUNE 30, 2023 2015 2016 2017 2018 2019 2020 2021 2022 2023
$ 424,070$ 408,694 453,902$ 454,404$ 511,142$ 585,312$ 729,421$ 762,905$ $ 825,216 Contributions in relation to the actuarially determined 408,694 424,070 453,902 454,404 511,142 585,312 729,421 762,905 825,216 $ - - $ - $ - $ - $ $ - - $ $ - - $
$ 1,732,590$ 1,558,059 1,783,798$ $ 1,594,792 $ 1,691,707 1,820,008$ 1,783,377$ 1,975,880$ $ 2,189,025
26.23% 24.48% 25.45% 28.49% 30.21% 32.16% 40.90% 38.61% 37.70% Contribution deficiency (excess)Covered payrollContributions as a percentage of covered payrollActuarily required contribution (actuarially determined contributions
*Schedule is intended to show information for ten years. Additional years will be displayed as they become available. 115
Section 10, Item 10A.
SUPPLEMENTARY INFORMATION
116
Section 10, Item 10A.
CITY OF FOWLER
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2023
The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes.
The Gas Tax Fund accounts for revenues and expenditures apportioned to the City under the Streets and Highway Code, Sections 2103, 2105, 2106, 2107, and 2107.5 of the State of California.
Expenditures for administration, maintenance, and construction must be street related.
The Traffic Congestion Relief Fund accounts for revenues and expenditures apportioned to the City to improve traffic mobility and relieve congestion, connect transportation systems, and provide better goods movement.
The Local Transportation Fund – Article 8 receives its funding from State Local Transportation Funds which are administered and disbursed by the Fresno Council of Governments. This program is commonly referred to as LTF Article 8 because of its identifying section in the State Public Utilities Code. Article 8 funds are restricted to the safety, maintenance and improvement of streets and alleys through the community.
The Local Transportation Fund – Article 3 Fund receives its funding from State Local Transportation Funds which are administered and disbursed by the Fresno Council of Governments (FCOG). This program is commonly referred to as LTF Article 3 because of its identifying section in the State Public Utilities Code. Article 3 funds are restricted to pedestrian bicycle and sidewalk use.
The Street Grants Fund accounts for revenues and expenditures from grants received from the California Department of Transportation.
The Measure C Fund receives its funding from a 1/2% sales tax increase approved by Fresno County voters in November 1986. Funds are used for rehabilitation of existing streets, curbs, gutter, sidewalk, and drainage systems. The Measure C Tax was extended by voter approval through 2026.
The Road Maintenance and Rehab Act (SB1) Fund accounts for revenues and expenditures apportioned to the City for the purpose of maintaining and rehabilitating public roads.
The Community Development Block Grant (CDBG) Fund is used to account separately for state revenues to assist in development activities.
The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general-long term debt principal, interest, and related costs. 117
Section 10, Item 10A.
54 CITY OF FOWLER COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2023 Special Revenue Funds
Traffic Local Local
Congestion Transportation Transportation
Gas Tax Relief Fund - Article 8 Fund - Article 3 Measure C ASSETS
Cash and investments 192,069 $ $ 14,463 $ 28,669 - $ $ 1,466,048 Cash with fiscal agents - - - - -
Receivables (net of allowance for uncollectibles) - - - 75,833 -Intergovernmental receivable 15,459 - 709,596 14,400 - Prepaid expense - - - - -
Advances to other funds - - - - -
Advances to Successor Agency - - - - -
Total assets 207,528 $ 14,463 $ 709,596 $ 43,069 $ 1,541,881 $
LIABILITIES
Accounts payable - 13,103 - - -Due to other funds - 64,228 - - -Advances from other funds - - - - - Total liabilities - - 77,331 - -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - 14,400 709,596 -
Total deferred inflows of resources - - 14,400 709,596 -
FUND BALANCES
Nonspendable:
Prepaid expenses - - - - -
Restricted:
Public works 207,528 14,463 28,669 - 1,541,881
Community development - - - - -
Long-term debt - - - - -
Unassigned - - - (77,331) -
Total fund balances 207,528 14,463 (77,331) 28,669 1,541,881 Total liabilities, deferred inflows of
resources, and fund balances 207,528 $ 14,463 $ 709,596 $ 43,069 $ 1,541,881 $ 118
Section 10, Item 10A.
55 CITY OF FOWLER COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS (continued) JUNE 30, 2023 Road Community
Maintenance Development
Street and Rehabilitation Block Grant Debt Service
Grants Act (SB1) (CDBG) Fund Totals
ASSETS
Cash and investments - $ $ 327,926 $ 667,631 $ 364,300 $ 3,061,106 Cash with fiscal agents - - 454,976 - 454,976
Receivables (net of allowance for uncollectibles) - 27,226 - 3,055 106,114 Intergovernmental receivable - - - - 739,455
Community loans receivable - - 25,673 25,673 -Prepaid expense - - - 667 667 Advances to other funds - - 259,262 - 259,262
Advances to Successor Agency - - 105,000 - 105,000
Total assets - $ $ 693,304 355,152 $ 1,187,260 $ 4,752,253 $
LIABILITIES
Accounts payable 9,092 - - 667 22,862Due to other funds - - - 64,228 - Advances from other funds - - 259,262 - 259,262
Total liabilities 9,092 - - 346,352 259,929
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - 723,996
Total deferred inflows of resources - - - - 723,996
FUND BALANCES
Nonspendable:
Prepaid expenses - - - 667 667
Restricted:
Public works - 355,152 - 2,147,693 -
Community development - - 693,304 693,304 -
Long-term debt - - 926,664 - 926,664
Unassigned - (9,092) - - (86,423)
Total fund balances (9,092) 355,152 693,304 927,331 3,681,905 Total liabilities, deferred inflows of
resources, and fund balances - $ $ 693,304 355,152 $ 1,187,260 $ 4,752,253 $ Special Revenues Funds
119
Section 10, Item 10A.
56 CITY OF FOWLER COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30, 2023 Special Revenue Funds
Traffic Local Local
Congestion Transportation Transportation
Gas Tax Relief Fund - Article 8 Fund - Article 3 Measure C
REVENUES
Property taxes - $ $ - $ - $ - $ -
Intergovernmental revenue 177,911 - - - 336,376
Use of money and property - - - - 86
Total revenues 177,911 - - - 336,462
EXPENDITURES
Current:
General governmental - - - - -
Public works - - 54,970 - -
Capital outlay - - 8,714 - 513,752
Debt service
Principal - - - - -
Interest and fiscal charges - - - - -
Total expenditures - - 63,684 - 513,752
177,911 - - (63,684) (177,290)
OTHER FINANCING SOURCES (USES)
Operating transfers in/(out) (94,400) - - - -
Total other financing sources (uses) (94,400) - - - -
Net change in fund balances 83,511 - (63,684) - (177,290) Fund balances - beginning, restated 14,463 124,017 (13,647) 1,719,171 28,669 Fund balances - ending 207,528 $ 14,463 $ (77,331) $ $ 1,541,881 28,669 $ Excess (deficiency) of revenues over (under) expenditures
120
Section 10, Item 10A.
57 CITY OF FOWLER COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (continued) FOR THE YEAR ENDED JUNE 30, 2023 Road Community
Maintenance Development
Street and Rehabilitation Block Grant Debt Service
Grants Act (SB1) (CDBG) Fund Totals
REVENUES
Property taxes - $ $ - $ - $ 201,322 $ 201,322
Intergovernmental revenue - 155,373 - - 669,660 Use of money and property - - 10,001 76,966 87,053 Total revenues - 155,373 10,001 958,035 278,288
EXPENDITURES
Current:
General governmental - - - 7,058 7,058
Public works - - - - 54,970
Capital outlay 9,092 - - - 531,558
Debt service
Principal - - - 365,000 365,000
Interest and fiscal charges - - - 91,683 91,683
Total expenditures 9,092 - - 1,050,269 463,741
155,373 (9,092) (185,453) 10,001 (92,234)
OTHER FINANCING SOURCES (USES)
Operating transfers in/(out) - - - 111,800 17,400
Total other financing sources (uses) - - - 111,800 17,400 Net change in fund balances (9,092) 155,373 10,001 (73,653) (74,834) Fund balances - beginning, restated - 199,779 1,000,984 683,303 3,756,739 Fund balances - ending (9,092) $ 355,152 $ 693,304 $ 927,331 $ 3,681,905 $Excess (deficiency) of revenues over (under) expenditures
Special Revenues Funds
121
Section 10, Item 10A.
OTHER INDEPENDENT AUDITOR’S REPORTS
122
Section 10, Item 10A.
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT ON INTERNAL
CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the City Council of the
City of Fowler, California
Fowler, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Fowler, California (the City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated September 9, 2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for determining audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal controls exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal controls, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 123
Section 10, Item 10A.
59 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
September 9, 2024
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60 CITY OF FOWLER
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30, 2023
FINANCIAL STATEMENT FINDINGS
None reported.
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CITY COUNCIL MEETING
REPORT TO THE CITY COUNCIL
DATE: September 17, 2024
FROM: THOMAS W. GAFFERY IV, Interim City Manager
SUBJECT: INTRODUCTION of Ordinance 2024-04 amending sections 5-
21.301, 5-21.302, and 5-21.303, and adding section 5-21.304 to Chapter 21 of Title 5 of the Fowler Municipal Code regarding the regulation of vacant buildings within the City
EXECUTIVE SUMMARY
This ordinance amendment will provide necessary revisions to the City’s existing vacant buildings ordinance. Key changes include more specific window boarding requirements, enhanced posting requirements, disallowance of storage uses, and a fee for building vacant for more than 180 days.
BACKGROUND
The City Council originally adopted Ordinance No. 2017-03 regarding vacant buildings. Staff researched vacant building ordinances at peer cities and developed an inventory of strategies that could be employed to streamline or improve the City’s current vacant buildings ordinance.
Key deficiencies addressed in this ordinance amendment include:
Providing a clear definition of the word “vacant.”
Creating additional requirements for vacant commercial and industrial properties. Prohibiting boarded windows from being visible from the street. Requiring contact and ownership information be posted on the front of the buildings. Requiring posting of no trespassing signs.
Requiring an intrusion alarm system on vacant commercial and industrial buildings. Explicitly disallowing storage uses in vacant buildings. Simplifying the Vacant Building Plan process.
Implementing additional requirements and a mandatory annual fee for buildings that have been vacant for 180 days or longer.
Removal of redundancies within the vacant building ordinance.
PUBLIC NOTICE
A public notice was published in The Fresno Business Journal on September 6, 2024, which is at least 10 days prior to this meeting.
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ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
GENERAL PLAN CONSISTENCY
Goal CDES-3
Downtown Fowler is preserved and enhanced as the primary cultural and civic core of the community.
Policy CDES-8
Promote the maintenance, restoration, and rehabilitation of historical resources and community identifiers through a variety of financial and development incentives.
Policy CDES-9
Encourage property to be maintained consistent with established community design standards.
Action Item CDES-9a
Review the adequacy of code enforcement and administrative citation procedures and revise and/or expand the program where necessary.
Policy CDES-11
Protect and enhance the downtown area as a critical element of Fowler’s identity and smalltown character.
Goal ED-4
Fowler maintains a supportive business climate that helps attract and retain new and existing businesses.
Policy ED-5
Discourage passive land uses, underutilization of land, and vacant structures on available commercial sites.
Action Item ED-5a
Establish a vacant properties ordinance which clarifies code enforcement responsibilities related to the maintenance of vacant land and structures.
Policy ED-6
Encourage activities that attract participants to Fowler and promote economic development.
Action Item ED-14a
Conduct an inventory of vacant and underutilized land designated for commercial and industrial uses and identify opportunities for predevelopment studies to help facilitate development of key sites.
FISCAL IMPACT
This action will result in increased recovery of code enforcement costs and increased funds from the collection of annual fees established by this ordinance amendment. 127
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PROCUREMENT PROCESS
This item does not include any procurement action.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachment:
- Ordinance No. 2024-04
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ORDINANCE NO. 2024-04
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FOWLER AMENDING ARTICLE 3 OF CHAPTER 21, OF TITLE 5 OF THE FOWLER MUNICIPAL CODE
REGARDING THE REGULATION OF VACANT BUILDINGS WITHIN THE CITY WHEREAS, the City Council originally adopted Ordinance No. 2017-03 which enacted regulations regarding vacant buildings; and
WHEREAS, the City Council finds that vacant buildings contribute to visual blight, hamper economic development, and are a nuisance; and
WHEREAS, the City Council now desires to amend the Fowler Municipal Code for the purpose of providing further clarity, revising the requirements of property owners of vacant buildings, and enhancing the ability of the City to recover costs and hold property owners accountable for their vacant buildings.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF FOWLER DOES ORDAIN AS FOLLOWS:
SECTION 1. Sections 5-21.301, 5-21-302, and 5-21-303 of Article 3, of Chapter 21, of Title 5 of the Fowler Municipal Code are hereby amended to read as follows:
5-21.301 Vacant Buildings; Nuisance and Abatement.
Vacant residential, commercial, and industrial buildings and all yards surrounding the such buildings must be maintained, actively monitored, and secured in accordance with the following standards provisions of this Article. Failure to comply with the provisions of this Article is a violation of the Fowler Municipal Code and or the property will be considered blighted and a nuisance subject to abatement and cost recovery pursuant to the procedures set forth in Chapters 22 and 23, of Title 5, and any other available enforcement mechanisms.
For the purpose of this Article, a vacant building means real property with one or more structures, whether residential, commercial, or industrial, that is/are unoccupied or 129
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occupied by unauthorized persons. In the case of a multi-unit structure or complex, vacant shall mean when any one unit is unoccupied or occupied by unauthorized persons. All buildings that have been, or are expected to be, vacant for longer than thirty (30) consecutive days shall be considered vacant.
(a) Yard Maintenance. Maintain all yards visible from any public right-of way, and including interior yards visible from adjacent properties, in compliance with any applicable development permits, site plans, and landscape plans. If there are no applicable development permits, site plans, or landscape plans, maintain all interior yards (those that are not visible to the general public) in a safe condition, including keeping all plant materials controlled to avoid overgrowth; maintain all exterior yards (those that are visible to the general public), including park strips, with acceptable landscaping, installed and maintained in a trimmed, live and healthy condition. The requirements of this subsection to maintain live plant material shall not apply when inconsistent with the current demand reduction level as identified in the City’s Water Shortage Contingency Plan.
"Park Strip" means that portion of a street right-of-way which lies between the property line and the outside edge of a gutter or gutter lip, including a driveway approach. Where no curb exists, "park strip" shall mean the area of property from the property line to the edge of the pavement.
For commercial and industrial properties, acceptable landscaping means that at least fifty percent (50%) of the non-paved portions of the exterior yards visible from any public right-of-way, and including interior yards visible from 130
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adjacent properties (those that are visible to the general public) shall be covered with live trees, shrubs, lawns, or other live plant materials and the remaining portion of the non-paved portions of the exterior yards shall be covered with live trees, shrubs, lawns, or other live plant materials or shall have decorative landscaping installed so long as weed block is used where decorative landscaping is installed.
For residential properties, acceptable landscaping shall include any ground cover, decorative rock, redwood bark, lawn and/or other material determined to be acceptable or required by the Community Development Director of Planning and Development Services or his or her designee.
(b) Building Exterior. Maintain the exterior of the building, including, but not limited to, paint and finishes, in good condition.
(c) Broken Windows. Board up broken windows within twenty-four (24) hours and replace broken windows within seventy-two (72) hours, subject to the provisions of subsection (g). (d) Trash and Debris. Remove all trash and debris within seventy-two (72) hours of their placement or abandonment on the property.
(e) Compliance with Laws. Maintain the building in continuing compliance with all applicable state and local codes and regulations and any applicable City issued permits. (f) Prevention of Criminal Activity. Take all reasonable steps necessary to prevent criminal activity on the premises, including, but not limited to, the use and sale of controlled substances, prostitution and criminal street gang activity. (g) Secure Property. Secure the property, both structure and grounds, against trespassers, including maintaining all windows and doors with locks, replacing all broken doors or 131
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windows, and securing any other openings into the structure which are readily accessible to trespassers by boarding or such other means as shall be accepted by the Community Development Director of Planning and Development Services. For purposes of securing the building and grounds, boarding-up windows and doors openings, and fully fencing the property, shall be a disfavored technique and may only be used when it is determined by the Director that no other reasonable alternative exists. Securing window openings that are visible from any public right of way shall be done only with a rigid transparent material such as clear Lexan type material with a minimum of 3/8 to 1/2 inch thickness. No opaque (typically plywood) boarding materials shall be used where visible from a public right of way. Properly maintained buildings and grounds should discourage trespassers. Alternative security measures are also available. When a building is boarded or the property fenced, the owner shall comply with standards established by the Director. (h) Graffiti. Remove all graffiti on the property within forty-eight (48) hours of placement on the property.
(i) Nuisances. Maintain the property free from any Nuisances as defined by this Code. (j) Fire Hazards. Maintain the property free of all fire hazards. (k) Fire Damaged Residential Buildings. Fire damaged residential buildings that are not safe or legal to occupy shall be either demolished or fully repaired within ninety (90) days of the occurrence of the fire. The Director may grant an extension, not to exceed ninety (90) days at a time, if satisfactory documentation is provided to show the property owner has continued to made good faith efforts to demolish or fully repair the property. 132
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(l) Grace Period. Owners of newly acquired vacant buildings shall have sixty (60) days from the date of legal possession of the building to come into compliance with this Article. The Director may grant an extension, not to exceed sixty (60) days at a time, if documentation is provided to the satisfaction of the Director showing any delay in compliance is of no fault of the property owner.
(m) Contact Posting. Vacant property owners shall post a sign no smaller than 18 by 24 inches on the front of the exterior building or structure so it is legible from the public right of way, with the following information: (i) the statement that "THIS PROPERTY IS MANAGED BY" with the appropriate name of the property owner, responsible party, or property management company inserted and "TO REPORT PROBLEMS OR CONCERNS CALL" with the twenty-four hour telephone number listed; and (ii) the statement “THIS PROPERTY IS OWNED BY” and the name and address of the owner. The sign shall be constructed and printed with weather resistant materials. (n) Trespassing Posting. Vacant property owners shall post a minimum of one (1) "No Trespassing" sign in accordance with the Fowler Police Department requirements. The sign must be at least 17 by 22 inches in size, with lettering no smaller than 1 inch in height. (o) Special Provisions for Vacant Commercial Buildings. (i) Fire Protection. Owners of vacant commercial buildings shall maintain in good working order a fire protection system, where required, in accordance with all applicable codes and ordinances, as determined by the Building Official. (ii) Intrusion Alarm Monitoring. Owners of vacant commercial buildings shall install and maintain in good working order a security system such that breaches of any 133
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doors or windows, or the presence of intruders, alert the property owner, a property manager, and/or a security company, so that intruders may be removed. (iii) Storage. The interior of any vacant commercial building must be cleared of all combustible materials, trash, junk, garbage, debris, and personal possessions, in order to eliminate any fire or health hazard.
5-21.302 Vacant Buildings; Vacant Building Plan.
For vacant properties, the City Manager or his or her designee Community Development Director may issue an Order to Submit a Vacant Building Plan to the property owner, or other responsible party if known, and require the payment of a fee as required under this section. (a) Vacant Building Plan. The Vacant Building Plan shall include the following information and shall be submitted within thirty (30) days of service of the Order:
(1) Name and address of person submitting the Vacant Building Plan; (2) Name and address of all property owners of the subject property; (3) The name and address of a local agent, if the property owner(s) is/are not local, that the City Manager Director may contact related to enforcement of this Article; (4) The expected period of vacancy;
(5) A plan to make any buildings ready for occupancy that could not be legally occupied under State and local law at the time of submission of the plan; (6) If required by the Director City Manager a plan to either occupy, sell, lease, or demolish the building within one hundred eighty (180) days or such other time as determined reasonable by the Director City Manager under the circumstances; 134
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(7) A plan for actively monitoring, maintaining and securing the property and otherwise complying with this Article;
(8) A letter of written consent by the property owner(s) to the City Manager to allowing City code enforcement inspectors periodically to enter the property for inspections consistent to enforce ensure compliance with the provisions of this Article; (9) Any other information as may be required by the Director to ensure compliance with the provisions of City Manager in rules and regulations adopted by the Manager under this Article.
(b) Exception. If the Vacant Building will be occupied within thirty (30) days of service of the Notice Order described in this section, the owner or other responsible party may notify the Director City Manager in writing of this fact and the owner will be excused from submitting a Vacant Building Plan.
(c) Vacant Building Plan Fee. When a property owner is ordered to submit a Vacant Building Plan by the City Manager they shall also be required to pay a fee, not to exceed the costs of the City to monitor or inspect the building and to review and approve the Vacant Building Plan. The City Manager shall have discretion to determine the number of inspections required to monitor the subject building upon submission of the plan, based upon the type and condition of the property, and the history of violations at the subject property. The amount of the fee shall be as follows:
(1) No fee shall be charged for the initial Vacant Building Plan; (2) Five Hundred Dollars ($500.00) for a second Vacant Building Plan; (3) Eight Hundred Dollars ($800.00) for a third Vacant Building Plan; 135
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(4) One Thousand Dollars ($1,000.00) for a fourth and subsequent Vacant Building Plan.
(c) Recording. The Vacant Building Plan shall may be recorded and indexed in the grantorgrantee index in the Fresno County Recorder's Office and shall be released by the City Manager when he or she determines that the property is no longer vacant. Any fees or costs associated with recording the Vacant Building Plan or filing a release from the Vacant Building Plan shall be the responsibility of the property owner and collectible under the cost recovery provisions of this Article.
(d) Appeal. An Order to Submit a Vacant Building Plan and/or a decision by the Director City Manager rejecting a Vacant Building Plan are appealable in accordance with the procedures set forth in Chapter 22 section 9.30.100 of the City’s Zoning Ordinance. except that both an Order to Submit a Vacant Building Plan and a rejection of a Vacant Building Plan must be appealed within fifteen (15) days from service of the notice of the order or rejection.
(e) Approved Plan. A Vacant Building Plan is enforceable immediately upon notice to the property owner of the approval of the Vacant Building Plan until the Director City Manager releases the property from the approved Vacant Building Plan. An approved plan shall be valid for no more than one (1) year hundred eighty (180) days from the date of its approval.
If a plan expires after one hundred eighty (180) days and the City Manager has not yet released the property from the approved Vacant Building Plan, the Property Owner is automatically required to seek approval of a new Vacant Building Plan and pay a fee for that renewal as set forth in Subsection (c).
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(g) Non-compliance. Failure by the property owner to submit a Vacant Building Plan or comply with a Vacant Building Plan that has been approved by the City Manager under this section or pay a fee as required under this section is a violation of the Code, subject to the abatement and cost recovery procedures set forth in Chapters 22 and 23 and any other available enforcement mechanisms.
(f) Transfer of Vacant Building. The transferee of a vacant building is subject to the requirements of this section. If the property is subject to a Vacant Building Plan and the plan has been properly recorded with the County Recorder's Office, the transferee is subject to the terms of the Vacant Building Plan. The transferee may apply to the City Manager to be released from the requirements of the Vacant Building Plan. It shall be in the City Manager's discretion to grant such an application. The City Manager's decision shall be final.
(h) Service. Service of an Order to Submit a Vacant Building Plan, notice of rejection, or approval of a Vacant Building Plan shall be made on the property owner, or other responsible party if known, by personal service or first class mail. Where known, a copy may also be provided by email.
5-21.303 Registration of Vacant Foreclosed Properties.
(a) Scope of Section. This section shall apply to all vacant properties in the City of Fowler that have come within ownership or control of a trustee or beneficiary as a result of the default of the a borrower and/or the foreclosure process. This section shall also apply to properties where the deed of trust was transferred to the beneficiary of a deed of trust involved in the foreclosure and any properties transferred under a deed in lieu of foreclosure/sale. 137
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(b) Registration of Property. Any trustee or beneficiary holding a deed of trust on a property located within the City of Fowler shall inspect the property that is the security for the deed of trust, upon default by the trustor, prior to recording notice of default with the Fresno County Recorder. If the property is found to be vacant, as described by section 5-21.301, itsuch property is deemed to fall within the provisions of this section and shall be registered with the City Manager or his or her designee within ten (10) days of inspection. If the property is occupied at the time of inspection, it shall be inspected on a monthly basis until (i) the default is remedied by the trustor or other party or (ii) the property is found to be vacant, at which time it shall be registered with the City within ten (10) days of finding the property to be vacant.
(c) Registration Fee. An annual registration fee as set by Resolution of the City Council shall accompany the registration form. The fee and registration shall be valid for the calendar year, or remaining portion of the calendar year, in which the registration was initially required. Subsequent registrations and fees are due January 1 of each year and must be received by the City no later than January 31 of the year due. (d) Registration Process. Registration shall be made in writing to the City Manager. The trustee or beneficiary shall provide the following information to the City Manager:
(1) Name, address, and telephone number of the trustee and/or beneficiary; (2) Address and assessor's parcel number of the vacant property; (3) Name, address, and telephone number of the property maintenance company responsible for the property, if applicable;
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(4) Name, address, and telephone number of all known lien holders and/or individuals with ownership interest or other legal interest in the property; (5) If no trustee or beneficiary resides within the County of Fresno, the name, address, and phone number of a party residing within the County of Fresno who shall be designated as the local responsible party or agent for the purposes of notification in the event of an emergency affecting the public health, safety, or welfare and for purposes of service of process or any notices associated with registration of the property; (6) Provide express authorization for City employees to enter the property for the purpose of ensuring compliance with this Article. The primary purpose of this authorization is to provide consent for City employees to access the exterior of the property to inspect and/or abate. City employees will not enter the interior of the structure unless the health, safety and/or welfare of the public is at risk.
(e) Duration of Registration. Registration of a vacant property shall be valid for one (1) year from the date of registering such property with the City Manager. The trustee and/or beneficiary shall renew the registration of the property annually prior to the expiration of the current registration.
(f) Maintenance Requirements. Properties registered pursuant to this section shall be maintained in accordance with the requirements of this Article. (g) Posting. The property shall be posted with a sign indicating the name and a 24-hour telephone number for the trustee/beneficiary or property management company responsible for maintenance and security of the property. The sign shall read substantially as follows: "This property is managed by [ ]. To report problems or concerns call []." The 139
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sign shall be visible from the street and located at the front of the property. The sign shall be placed on the interior of a window, affixed to the exterior of the structure, or on a stake placed in the front yard. Exterior posting shall be constructed on and printed with weather resistant material.
(h) Enforcement. Failure to comply with the provisions of this section is a violation of the Municipal Code and subject to the abatement and cost recovery procedures set forth in Chapters 22 and 23 and any other available enforcement mechanisms.
SECTION 2. Section 5-21.304 is hereby added to Article 3, of Chapter 21, of Title 5 of the Fowler Municipal Code to read as follows:
5-21.304 Commercial Buildings Vacant More Than 180 Days. (a) For commercial buildings that are vacant for more than 180 days in a calendar year, substantial evidence must be provided, to the reasonable satisfaction of the Community Development Director, that at least one (1) of the following applies:
(i) Active Construction. A permit has been issued, entitlement granted, or diligent progress continues to obtain such entitlements, in order to repair or rehabilitate the property.
(ii) Active Marketing. The property contains no Fowler Municipal Code violations, is ready for occupancy, and is actively being offered for sale, lease, or rent. (iii) Active Maintenance. The property is being actively maintained and monitored in accordance with this Article and the Fowler Municipal Code. 140
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(iv) Insurance. The Owner shall maintain fire and liability insurance coverage as determined necessary by the Director. Any insurance policy shall require advanced, written notice to the Director in the event of cancellation of insurance or a reduction in coverage. (b) Fee Imposed. There is imposed upon every owner of commercial buildings that are vacant more than 180 days in a calendar year, an annual vacant commercial building monitoring fee of $1,000 to cover the estimated reasonable cost of City staff to monitor the vacant commercial building. The fee may be billed and mailed to the owner of the property, or other responsible party, if known. Any owner aggrieved by the fee may appeal the decision in accordance with section 9.30.100 of the City’s Zoning Ordinance. Any unpaid fees imposed pursuant to this section may be recovered by the City in accordance with Chapter 23 of Title 5 of the City Municipal Code, including by special assessment and lien.
SECTION 3. 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 4. 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 5. The City Clerk is further directed to cause this ordinance or a summary of this ordinance to be published once in a newspaper of general circulation published and circulated within the City of Fowler, within fifteen (15) days after its adoption. If a summary of the ordinance is published, then the City Clerk shall cause a certified copy of the full text of the proposed ordinance to be posted in the office of the City Clerk at least five (5) days prior to the City Council meeting at which the ordinance is adopted and again after the meeting at which the ordinance is adopted. The summary shall be approved by the City Attorney. 141
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The foregoing ordinance was introduced at a regular meeting of the City Council held on the September 17, 2024, and was adopted at a regular meeting of said Council held on October 1, 2024, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Daniel T. Parra, Mayor
ATTEST:
____________________________
Angela Vasquez, City Clerk
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