City of Fresno, California – Measure P Fund
Financial Statements
For the Year Ended June 30, 2023
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Basic Financial Statements
TABLE OF CONTENTS
PAGE
Independent Auditor’s Report ............................................................................................................................................ 1
Basic Financial Statements:
Governmental Fund:
Balance Sheet ................................................................................................................................................................ 6 Statement of Revenues, Expenditures and Changes in Fund Balance .......................................................................... 7 Notes to the Basic Financial Statements ....................................................................................................................... 9
Required Supplementary Information:
Budgetary Comparison Schedule – Measure P Fund ......................................................................................................... 15 Note
to the Budgetary Comparison Schedule .................................................................................................................... 16
Supplementary Information:
Measure P Fund Expenditure Plan ..................................................................................................................................... 18 Measure P Fund Expenditure Plan – Project Status ........................................................................................................... 19
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 and the Rules and Regulations of the Measure P Ordinance ......................................................................................... 24
Findings and Questioned Costs:
Schedule of Findings and Questioned Costs ...................................................................................................................... 27 Summary Schedule of Prior Audit Findings ........................................................................................................................ 28
1 INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council
City of Fresno, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the Measure P Fund (Measure P Fund) of the City of Fresno, 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 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 Measure P Fund, as of June 30, 2023, and the respective changes in financial position, 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.
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
2 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.
Emphasis of Matter
As discussed in Note 1, the financial statements of the Measure P Fund of the City of Fresno, are intended to present the financial position and the changes in financial position of the Measure P Fund of the City of Fresno. They do not purport to, and do not present fairly the financial position of the City of Fresno as of June 30, 2023, and the changes in its financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
Required Supplementary Information
Management has omitted 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, as listed in the table of contents, 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. 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.
3 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 Measure P Expenditure Plan and Measure P Expenditure Plan – Project Status reports (the supplementary information), as listed in the table of contents, 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 supplementary information is 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 December 7, 2023, on our consideration of the Measure P Fund of the City of Fresno’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.
Clovis, California
December 7, 2023
4 BASIC FINANCIAL STATEMENTS
5 GOVERNMENTAL FUND FINANCIAL STATEMENTS
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Governmental Fund
Balance Sheet
The notes to the basic financial statements are an integral part of this statement. 6 Measure P
Fund
ASSETS
Cash and investments 47,464,591$
Intergovernmental receivable 8,133,973
Interest receivable 520,405
Due from other City Funds 105,074
Prepaid expenses 1,582,505
Total assets 57,806,548$
LIABILITIES
Accounts payable 630,559$
Accrued liabilities 525,562
Due to other City funds 1,020,002
Retention payable 43,388
Total liabilities 2,219,511
FUND BALANCE
Nonspendable 1,582,505
Restricted 54,004,532
Total fund balance 55,587,037
Total liabilities and fund balance 57,806,548 $
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2023 Governmental Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
The notes to the basic financial statements are an integral part of this statement. 7 Measure P
Fund
REVENUES
Taxes 45,711,858$
Use of money and property 530,982
Miscellaneous 38,437
Total revenues 46,281,277
EXPENDITURES
General government 75,750
Public ways and facilities 1,102,077
Culture and recreation 17,304,758
Sanitation 523,115
Capital outlay 2,875,628
Total expenditures 21,881,328
Excess (deficiency) of revenues
over (under) expenditures 24,399,949
OTHER FINANCING SOURCES (USES)
Transfers out to other City funds (16,300)
Total other financing sources (uses) (16,300)
Net change in fund balance 24,383,649
Fund balance ‐ beginning (restated) 31,203,388
Fund balance ‐ ending 55,587,037$
8 NOTES TO THE BASIC FINANCIAL STATEMENTS
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Notes to the Basic Financial Statements
9 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The accompanying financial statements present only the Measure P Fund of the City of Fresno, California (the City) and are not intended to present fairly the financial position, and changes in financial position of the City with accounting principles generally accepted in the United States of America.
Fresno is located in the central part of California and is in the county seat of Fresno County. It is the 34th largest city in the United States and the fifth largest in California. Fresno has a land area of 115.2 square miles and a population of approximately 546,770 within city limits.
The City was incorporated in 1885. It operates under a charter and is governed by a directly elected strong mayor and a seven‐member City Council. The City provides a full range of services to residents including police, fire, utilities, parks and public works.
On July 18, 2018, the City Clerk received an Initiative Petition proposing the Fresno Clean and Safe Neighborhood Parks Tax (Measure P). On February 18, 2021, the City Council certified Measure P as passed, and collection of the special sales tax began July 1, 2021, and the first deposits of the special sales tax were received in September 2021. The revenues generated by the Measure P use tax are allocated by the City on an annual basis with additional independent oversight provided by a new Parks, Recreation and Arts Commission (Commission) consisting of nine (9) members.
More information about the City can be found in the annual budget and ACFR, both of which are available on the City’s
website, www.fresno.gov.
B. Measurement Focus
Governmental Fund Financial Statements
Governmental fund financial statements (i.e., balance sheet and statement of revenues, expenditures and changes in fund balance) are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues 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. The City considers property tax revenues, local taxes, licenses, interest and other intergovernmental revenues to be available if they are collected within 60 days of the end of the current fiscal period. All other revenue items are considered to be measurable and available only when the City receives cash. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
The City uses funds to maintain its financial records during the year. A fund is defined as a fiscal and accounting entity with a self‐balancing set of accounts.
Measure P Fund – The revenues generated by the Measure P use tax are allocated by the City on an annual basis.
Under the provisions set forth by the Fresno Clean and Safe Neighborhood Parks Tax Ordinance and expenditure purposes defined in the ballot measure, funds are received and expended through six separate categories.
1. Improving and Maintaining Safe, Clean Neighborhood Parks and Playgrounds.
2. New Neighborhood Parks; Senior and Youth Recreation Facilities.
3. Youth and Senior Recreation Programs; After School Programs; and Job Training for Youth and Veterans.
4. Expanded Access to Arts and Culture.
5. Safe Walking and Biking Trails; Street Beautification and Litter Removal; and the San Joaquin River Parkway.
6. Program implementation, planning and plan updates, program and project innovation, and audit and oversight support.
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Notes to the Basic Financial Statements
10 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
B. Measurement Focus (Continued)
Governmental Fund Financial Statements (Continued)
The City adopts annual appropriated budgets for its Measure P Fund. A Budgetary Comparison Schedule has been provided for this fund to demonstrate compliance with the budget.
C. Basis of Accounting
The City uses the modified accrual basis of accounting in the governmental funds. In accordance with the provision of the Government Code and other statutory provisions, the City prepares and adopts a budget for each fiscal year. The City adopts annual budgets for the Measure P Fund on the cash basis of accounting plus encumbrances. Expenditures, revenues, appropriations, estimated revenues and encumbrances are recorded in the applicable funds.
D. Assets, Liabilities and Net Position/Fund Balance
Cash and Investments
Cash for the Measure P Fund is pooled with the City’s cash and investments. Investment income is allocated to the Measure P Fund by the City Treasury based on its average daily cash balances. The City manages its pooled idle cash and investments under a formal investment policy that is adopted and reviewed by the City, and that follows the guidelines of the State of California Government Code.
Capital Assets
Capital assets, which include property and equipment, are reported in the City of Fresno’s Annual Comprehensive Financial Report (ACFR). Capital outlay is recorded as expenditures of the General, Special Revenue, and Capital Projects Funds. As Measure P is included as a Special Revenue Fund of the City’s ACFR, these financial statements will only detail the related capital outlay activity. See Note 3 for more information. Please refer to the City’s ACFR for more information regarding the Capital Asset Policy and related depreciation lives/methods.
Fund Balance
Fund Balance Classification
The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts
in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:
Nonspendable – This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact.
Restricted – This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation.
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Notes to the Basic Financial Statements
11 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
D. Assets, Liabilities and Net Position/Fund Balance (Continued)
Fund Balance (Continued)
Fund Balance Classification (Continued)
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 remove or change 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 legislation or action of the City Council, the Mayor, or the City Manager, which legislation has delegated the authority to assign amounts for specific purposes.
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 deter the use of these other classified funds.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Accordingly, actual results could differ from those estimates.
NOTE 2 – CASH AND INVESTMENTS
Cash and investments are pooled within the City‐wide Treasurer's Pool. 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 the Treasury Investment Pool for the entire Treasury Investment Pool portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by the Treasury Investment Pool, which are recorded on an amortized cost basis. Income from the investment of pooled cash is allocated based upon the actual balance of the fund as a percentage of the total pooled cash balance. The City manages its pooled idle cash and investments under a formal investment policy that is adopted and reviewed by the City, and that follows the guidelines of the State of California Government Code.
City‐wide information concerning cash and investments for the year ended June 30, 2023, including fair value hierarchy, authorized investments, deposit and investment risk, concentration of credit risk, interest rate risk, default credit risk, and custodial credit risk, may be found in the notes of the City's Annual Comprehensive Financial Report (ACFR), which is available on the City's website.
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Notes to the Basic Financial Statements
12 NOTE 3 – CAPITAL OUTLAY
The following is a summary of changes in capital outlay expenditures:
Balance
Additions June 30, 2023
Capital outlay:
Land 1,487,373 $ 1,487,373$
Construction in progress 427,990 427,990 Improvements 760,179 760,179
Machinery and equipment 152,985 152,985 Furniture and fixtures 47,101 47,101 Total capital outlay 2,875,628 $ 2,875,628$
See Note 1(D) for more information related to Measure P Capital outlay.
NOTE 4 – INTERFUND ACTIVITY
A. Due from/Due to Other Funds
Interfund receivable and payable balances arise from interfund transactions and are recorded by all funds affected in the period in which transactions are executed and are expected to be repaid shortly after the end of the fiscal year.
Activities within due from/due to other fund balances at June 30, 2023 are as follows:
Due From Due To
Measure P Fund 105,074 $ 1,020,002$
Total 105,074 $ 1,020,002$
B. Interfund Transfers
Interfund transfers consist of operating transfers from funds receiving revenue through which the resources are to be expended. The Measure P Fund transferred $16,300 to the Debt Service Fund for its share of pension costs.
Interfund transfers for the year ended June 30, 2023 were as follows:
Transfers In Transfers Out
Measure P Fund ‐$ 16,300$
Total ‐$ 16,300$
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Notes to the Basic Financial Statements
13 NOTE 5 – RESTATEMENT OF BEGINNING FUND BALANCE
Beginning fund balance has been restated to record a prior period adjustment to correct a prior year error. A summary of the original fund balance and the effects of the correction are noted below.
Measure P
Description Fund
Fund balance at June 30, 2022, as previously reported 31,654,377$ Prior period adjustment:
Overstatement of prepaid expenses (450,989)
Fund balance at July 1, 2022, as restated 31,203,388 $
NOTE 6 – COMMITMENTS AND CONTINGENCIES
The Measure P Fund had unliquidated purchase commitments of approximately $5,957,000 at June 30, 2023. Of the $5,957,000 unliquidated purchase commitments, approximately $5,636,000 were commitments related to park rehabilitation. Future appropriations will fund these commitments as work is performed.
14 REQUIRED SUPPLEMENTARY INFORMATION
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2023 Budgetary Comparison Schedule
Measure P Fund
15 Actual Actual
Amounts Over Budget Amounts
Budgeted Amounts Budgetary (Under) To GAAP GAAP
Original Final Basis Final Budget Reconciliation Basis
Budgetary Fund Balance, July 1 16,508,900$ 16,508,900$ 21,859,069$ 5,350,169$ (21,859,069)$ ‐ $
REVENUES
Taxes 58,344,000 58,344,000 45,711,858 (12,632,142) ‐ 45,711,858 Use of money and property 15,100 15,100 530,982 515,882 ‐ 530,982 Miscellaneous ‐ ‐ 38,437 38,437 ‐ 38,437 Total revenues 58,359,100 58,359,100 46,281,277 (12,077,823) ‐ 46,281,277 Total available for appropriations 74,868,000 74,868,000 68,140,346 (6,727,654) (21,859,069) 46,281,277
EXPENDITURES
General government 54,600 54,600 77,326 22,726 (1,576) 75,750 Public ways and facilities 1,600,300 1,836,000 1,090,431 (745,569) 11,646 1,102,077 Culture and recreation 29,361,400 32,209,939 18,208,640 (14,001,299) (903,882) 17,304,758 Sanitation 1,190,000 1,190,000 519,334 (670,666) 3,781 523,115 Capital outlay 31,311,900 30,010,564 2,800,796 (27,209,768) 74,832 2,875,628 Other financing uses:
Transfers to other funds ‐ ‐ ‐ ‐ 16,300 16,300 Total expenditures 63,518,200 65,301,103 22,696,527 (42,604,576) (798,899) 21,897,628 Excess (deficit) revenues over
(under) expenditures (5,159,100)$ (6,942,003)$ 23,584,750$ 30,526,753$ 798,899$ 24,383,649$
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2023 Note to the Budgetary Comparison Schedule
16 NOTE 1 – BUDGETARY INFORMATION
An annual nonappropriated budget, which establishes the total spending authority for the Measure P Fund, is adopted by the City Council just prior to the beginning of the City’s fiscal year. The City Council may authorize amendments to the budget during the year as deemed necessary. Budgeted amounts are reported as amended.
The City’s budgetary process is based upon an accounting basis other than generally accepted accounting principles (GAAP). The results of operations (actual) are presented in the budget and actual comparison schedule in accordance with the budgetary process (Budget basis) to provide a meaningful comparison with the budget, while the financial statements are presented using the GAAP basis.
One of the major differences between the Budget basis and GAAP basis is timing differences. Timing differences represent transactions that are accounted for in different periods for the Budget basis as opposed to the GAAP basis of reporting.
Revenues such as grant revenues recognized on a cash basis are unavailable for GAAP reporting, while various expenditures, not recognized on a cash basis, have been accrued for GAAP reporting.
Please refer to the City's ACFR for more information regarding the City's budgetary process and development.
NOTE 2 – EXCESS EXPENDITURES OVER APPROPRIATIONS
As of June 30, 2023, expenditures exceeded appropriations in the following categories:
Excess Expenditures over Appropriations
Excess
Appropriations Category Expenditures
General government 21,150$
17 SUPPLEMENTARY INFORMATION
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Expenditure Plan
Measure P Fund
18 Made
Within Within Within Available
Constraint in Subpara. Paragraph Measure Implied or (Budgeted YTD Adjusted YTD Adjusted EXPENDITURE PLAN — FMC §7‐1506(b) Measure % % % Stated FY23) Revenue Expenses (1) Improving and Maintaining Safe, Clean Neighborhood Parks and Playgrounds 46.000% 26,838,240$ 34,986,153$ 21,027,456$ 13,266,063$ FMC §7‐1508(e) (2) ‐ Administration No more than 2.000% 536,765 421,624 669,609 (C) for highest‐need neighborhoods No less than 50.000% 13,419,120 10,540,609 6,996,722 (E) improving operations and maintenance of existing parks and facilities No less than 5,000,000 5,000,000 7,840,913 (2) New Neighborhood Parks; Senior and Youth Recreation Facilities 21.500% 12,543,960 16,205,050 9,828,050 2,742,569 FMC §7‐1508(e) (2) ‐ Administration No more than 2.000% 250,879 197,064 42,400 (C) for highest‐need neighborhoods No less than 50.000% 6,271,980 4,926,589 2,628,833 (3) Youth and Senior Recreation Programs; After School Programs; and Job Training for Youth and Veterans 8.500% 4,959,240 5,012,300 3,885,508 4,225,944 FMC §7‐1508(e) (2) ‐ Administration No more than 2.000% 99,185 77,909 9,939 (C) job training or career development [as specified] No less than 50.000% 2,479,620 1,947,721 2,154,688 (4) Expanded Access to Arts and Culture 12.000% 7,001,280 680,000 5,485,423 ‐ FMC §7‐1508(e) (2) ‐ Administration No more than 2.000% 140,026 109,989 ‐ (5) Safe Walking and Biking Trails; Street Beautification and Litter Removal; and the San Joaquin River Parkway 11.250% 6,563,700 7,912,900 5,142,584 1,424,804 FMC §7‐1508(e) (2) ‐ Administration No more than 2.000% 131,274 103,115 103,115 (B) acquisition, development, improvement, restoration, operations, maintenance, or rehabilitation projects 47.000% 3,023,240 2,374,731 10,769 (C) operations and maintenance of trails No more than 20.000% 604,648 474,946 426,232 (D) prioritized for Class I and Class IV trails in the ATP No less than 25.000% 755,810 593,683 ‐ (E) operations and projects consistent with the San Joaquin River Parkway Master Plan 18.000% 1,157,837 909,471 117,788 (F) litter and debris removal, beautification and restoration of major streets and highways 35.000% 2,251,349 1,768,416 766,770 PROGRAM IMPLEMENTATION AND FISCAL CONTROLS — FMC §7‐1508(e) (4) Program implementation, planning and plan updates, program and project innovation, and audit and oversight support 0.750% 437,580 504,700 342,837 244,168 TOTALS 100.00% 58,344,000$ 65,301,103$ 45,711,858$ 21,903,548$ Reconciling Items:
Transfers out to other City funds 16,300
Audit adjustments (692,031)
Year‐end City accruals 669,811
Total reconciling items: (5,920)
ADJUSTED TOTALS 100.00% 58,344,000$ 65,301,103$ 45,711,858$ 21,897,628$
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Expenditure Plan – Project Status
Measure P Fund
19 EXPENDITURE PLAN — FMC §7‐1506(b)
(1) Improving and Maintaining Safe, Clean Neighborhood Parks and Playgrounds Operating Projects
Section Name Project Name Total Budgeted Expended Balance Description of Program or Service / Status Parks & Rec Admin & Management (2700-2701) (1700-350) PARCS Adminsitration, Personnel, and Youth Job Preparation Programs 1,030,300 $ 893,957$ 136,343$ The PARCS Adminsitration and Management Division houses the following teams: Director's Office, Fiscal Management, Grants & Contracts Administration, Personnel, Customer Services, Community Outreach, and Graphic Information Systems.
Park Maintenance (2700-2701) (1705-365) Park Maintenance, Preventative Maintenance 2,690,200 2,689,893 307 Park Maintenance includes maintaining and improving existing park locations, including operations and maintenance expenses such as personnel, utilities, supplies and equipment to maintain facilities in good repair. The section oversees the maintenance of more than 80 park facilities located throughout the City, including neighborhood, pocket and regional parks and community centers. Amenities offered across facilities include athletic fields with lighting, swimming pools, splashpads, dog parks, BMX tracks, skate parks, tennis courts, pickleball courts, futsal courts, basketball courts, picnic shelters, and play structures.
Park Maintenance (2700-2701) (1705-365) Parks Custodial Maintenance 1,473,100 1,572,408 (99,308) The PARCS Department is divided into 5 operating areas, each with a dedicated management and supervisory team responsible for three primary sections in FY23, including Custodial Maintenance; Neighborhood Parks, Centers, and After School Programs; and the Park Attendant Program. Each area deploys several custodial work crews to clean, sanitize, identify repair needs, and provide friendly service to park guests in each area daily.
After Schl, Rec & CommSvcs Adm (2700-2701) (1710-375) Recreation Programs (Neighborhood Parks, Centers, and After School Programs) 3,073,400 1,503,454 1,569,946 The PARCS Area Operations management team oversees 19 Community Centers, each of which offer drop ‐in After School Programming from 1:00 p.m. to 6:00 p.m. This program encompasses a wide range of activities, including academic support, enrichment, physical activities, arts and crafts, cooking cla sses, and community involvement. Each Center is staffed with a Recreation Specialist who is tasked with understanding the unique needs of their neighborhood and developing programs that maximize the community benefit of each center, including summer camps, neighborhood events and activities, and piloting special programs such as music classes, performance, break dancing, and more.
After Schl, Rec & CommSvcs Adm (2700-2701) (1710-375) Park Attendant Program 1,000,000 861,951 138,049 PARCS Area Operations strives to provide safe and clean park facilities for all members of the community to enjoy. Park Attendants make this possible by providing customer service to the community, cleaning and sanitizing restrooms, removing litter from parks, opening gates for entry, submitting work or ders for any broken or damaged equipment, reporting graffiti and pressure washing high traffic areas. Additionally, Park Attendants monitor high ‐use park amenities such splash pads, tot lots and sports courts for safety and functionality.
After Schl, Rec & CommSvcs Adm (2700-2701) (1710-375)
Adult Sports 323,000 167,933 155,067 The Adult Sports Program features year ‐round leagues and tournaments in softball, basketball, and cricket, catering to adults aged 18 and above. The program hosts leagues and also offers services to the public who reserve the use of fields and facilities, primarily at the City's Regional Sports Complex.
After Schl, Rec & CommSvcs Adm (2700-2701) (1710-375) Action Sports 506,300 79,614 426,686 Action Sports Programs are operated at the Woodward Park Bike Complex and include BMX Racing, clinics, practices and competitive events. Additionally, skatepark and BMX facilities are located at over 10 parks throughout the City.
ONSCE (2700-2701) (1730-381) Office of Neighborhood Safety and Community Engagement 171,100 102,509 68,591 The Office of Neighborhood Safety and Community Engagement (ONSCE) coordinates community efforts to prevent violence, collaborating with over 150 organizations to provide a wide range of services, including hospital ‐based intervention, street outreach, substance abuse intervention, anger management, job training, mental health support, education, tutoring, housing, mentoring, health services, and recreational activities. ONSCE also manages Fresno Summer Nights, a program offering positive alternatives for at‐risk youth in areas heavily affected by gang violence.
Irrigation (2700-2701) (1740-385) Irrigation 1,291,300 1,237,667 53,633 The PARCS Irrigation section is management by the Department of Public Works, and includes both utility costs and operational costs to repair and maintain irrigation systems at existing parks.
Landscape and Mowing Charges (2700-2701) (1740-386) Landscape and Mowing 4,180,009 2,340,945 1,839,064 PARCS Landscape and Mowing is also management by the Department of Public Works and includes expenses associated with mowing, tree trimming, and landscaping at existing parks and park facilities.
Park Ranger Program (2700-2701) (1741-393) Park Ranger Program 1,458,600 ‐ 1,458,600 The Park Ranger Program will deploy 20 new employees systemwide under a new classification of City of Fresno Police Department employee to provide community engagement and enhanced safety at City of Fresno parks and trails. In FY23, the Park Ranger program was actively recruiting employees into this new classification, with the first employees starting in June 2023.
Total Category 1 ‐ Operating expenditures 17,197,309 11,450,331 5,746,978 (1) Improving and Maintaining Safe, Clean Neighborhood Parks and Playgrounds (CONTINUED) Capital Projects
Section Name Project Name Total Budgeted Expended Balance Description of Program or Service / Status Parks & Rec Capital Section 179900001 Parks Facilities Rehab (incl 170500001, 179900075, 179900237) 87,938 $ 33,860$ 54,078$ Funding used for minor capital improvement activities Parks & Rec Capital Section 179900006 Slurry Seal Various Parks 468,600 199,275 269,325 Planning Parks & Rec Capital Section 179900012 Tot Lot Replacement ‐ Var Pks 54,900 4,476 50,424 Underway Parks & Rec Capital Section 179900016 Fink White Splash Pad IDIS6235 880,000 38,442 841,558 Underway Parks & Rec Capital Section 179900028 Pilibos Turf & Irrigation Improvements‐F19 17‐3a 642,000 369 641,631 Underway Parks & Rec Capital Section 179900042 Granny's Sec Light ‐F19 17‐3a 368,078 359,727 8,351 Complete Parks & Rec Capital Section 179900048 Maxie Park HVAC Design IDIS6421 860,000 ‐ 860,000 Underway Parks & Rec Capital Section 179900051 Bulldog/6th Building‐F20 48,52 650,730 (46,498) 697,228 Correcting FY22 expenditure to Category 2 CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Expenditure Plan – Project Status
Measure P Fund
(Continued)
20 Parks & Rec Capital Section 179900053 Roeding Dog Park Reloc‐F21CR24 734,900 72,946 661,954 Underway Parks & Rec Capital Section 179900058 Milburn Overlook Rehabilitation 315,900 23,094 292,806 Underway Parks & Rec Capital Section 179900062 Logan Improvements‐F21F31 162,800 177,099 (14,299) Complete Parks & Rec Capital Section 179900067 Irrig Pump/Controller 259,400 90 259,310 Underway Parks & Rec Capital Section 179900081 Quigley HVAC Replacement 71,000 ‐ 71,000 Complete pending final payment Parks & Rec Capital Section 179900082 Pilibos Roof Replacement 28,700 29,614 (914) Complete Parks & Rec Capital Section 179900083 The Link@Blackstone 41,922 16,307 25,615 Complete Parks & Rec Capital Section 179900084 WPark Amphi Shade Structure 373,300 ‐ 373,300 Complete pending final payment Parks & Rec Capital Section 179900111 TED C WILLS Soccer Field/Green 122,300 10,235 112,065 Underway Parks & Rec Capital Section 179900113 Woodward Park Pickleball Courts 150,000 20,897 129,103 Planning Parks & Rec Capital Section 179900116 Dickey Ctr Parking Lot Gate 493,800 59,070 434,730 Underway Parks & Rec Capital Section 179900117 Energy Project /Alliance Build 205,800 46,922 158,878 Underway Parks & Rec Capital Section 179900118 SAN PABLO/180 REDESIGN 152,000 6,451 145,549 Underway Parks & Rec Capital Section 179900119 Mary Ella Brown Walk In UNIT 45,000 3,963 41,037 Complete pending final payment Parks & Rec Capital Section 179900122 Ca/Tupman P68 Improvements 19,700 4,914 14,786 Underway Parks & Rec Capital Section 179900123 Lafayette P68 Improvements 75,900 8,643 67,257 Underway Parks & Rec Capital Section 179900124 Logan P68 Improvements 36,400 5,562 30,838 Underway Parks & Rec Capital Section 179900125 Robinson P68 Improvements 19,700 4,852 14,848 Underway Parks & Rec Capital Section 179900126 Sunnyside P68 Improvements 18,100 5,655 12,445 Underway Parks & Rec Capital Section 179900128 Romain HVAC Replacement 60,000 ‐ 60,000 Underway Parks & Rec Capital Section 179900131 Logan Restroom Re‐Roof 30,000 ‐ 30,000 Complete pending final payment Parks & Rec Capital Section 179900130 Mosqueda Pool Fence 50,000 ‐ 50,000 Planning Parks & Rec Capital Section 179900132 Belcher Restroom Re‐Roof 30,000 ‐ 30,000 Complete pending final payment Parks & Rec Capital Section 179900133 Tree Trimming ‐ Various Parks 200,000 145,545 54,455 Underway Parks & Rec Capital Section 179900136 Resurfacing Courts‐External (Non‐Highest Needs) (incl 179900249) 200,000 390 199,610 Underway Parks & Rec Capital Section 179900137 Roeding ‐ Restroom Rehab 300,000 ‐ 300,000 Planning Parks & Rec Capital Section 179900138 Roeding ‐ Tennis Court Lights (Pickleball Court) 100,000 3,290 96,710 Planning Parks & Rec Capital Section 179900139 Roeding Court Resurfacing 200,000 183 199,817 Planning Parks & Rec Capital Section 179900140 Romain ‐ Trail 75,000 ‐ 75,000 Deferred pending outreach & site planning Parks & Rec Capital Section 179900141 Romain ‐ Gate 50,000 ‐ 50,000 Deferred pending outreach & site planning Parks & Rec Capital Section 179900142 Romain ‐ Monument Sign 30,000 ‐ 30,000 Deferred pending outreach & site planning Parks & Rec Capital Section 179900143 Frank H Ball ‐ Monument Sign 30,000 ‐ 30,000 Deferred pending outreach & site planning Parks & Rec Capital Section 179900144 Frank H Ball ‐ Picnic Pavilion 125,000 ‐ 125,000 Deferred pending outreach & site planning Parks & Rec Capital Section 179900145 Mary Ella Brown ‐ Monument Sign 30,000 ‐ 30,000 Deferred pending outreach & site planning Parks & Rec Capital Section 179900146 Mary Ella Brown Shade for Tot Lot 150,000 ‐ 150,000 Underway Parks & Rec Capital Section 179900147 Mary Ella Brown Pool Renov 75,000 ‐ 75,000 Deferred pending outreach & site planning Parks & Rec Capital Section 179900148 Vinland ‐ Monument Sign 30,000 ‐ 30,000 Planning Parks & Rec Capital Section 179900149 Vinland ‐ Repaint Existing Res 25,000 ‐ 25,000 Complete pending final payment Parks & Rec Capital Section 179900150 Einstein ‐ Repave and Reconstruction 100,000 ‐ 100,000 Planning Parks & Rec Capital Section 179900151 Einstein ‐ Monument Sign 30,000 ‐ 30,000 Planning Parks & Rec Capital Section 179900152 Einstein ‐ Learner Pool Renovation 75,000 ‐ 75,000 Planning Parks & Rec Capital Section 179900153 Logan ‐ Monument Sign 30,000 ‐ 30,000 Planning Parks & Rec Capital Section 179900154 Logan ‐ Bleachers 50,000 ‐ 50,000 Planning Parks & Rec Capital Section 179900155 Granny's New Benches 10,000 ‐ 10,000 Deferred Parks & Rec Capital Section 179900156 Fink White ‐ Community Center Repaint 25,000 10,019 14,981 Complete pending final payment Parks & Rec Capital Section 179900157 Fink White ‐ Restroom Rehab 274,200 1,676 272,524 Underway Parks & Rec Capital Section 179900158 Fink White ‐ Tot Lot Shade Structure ‐ 2,343 (2,343) Project suspended / budget transferred to Ted C. Wills & San Pablo projects Parks & Rec Capital Section 179900161 Orchid Tot Lot Shade Structures & Soft Fall Safety Surface 150,000 10,628 139,372 Underway Parks & Rec Capital Section 179900162 Dickey ‐ Picnic Plaza Rehab 75,000 ‐ 75,000 Deferred pending outreach & site planning Parks & Rec Capital Section 179900163 Holmes ‐ Restroom Rehab 75,000 ‐ 75,000 Deferred pending outreach & site planning Parks & Rec Capital Section 179900164 Holmes ‐ Slurry Seal, Restripe 50,000 ‐ 50,000 Planning Parks & Rec Capital Section 179900165 Al Radka ‐ Dog Park Design 84,600 20,124 64,476 Underway Parks & Rec Capital Section 179900166 Al Radka ‐ Bleachers 125,000 ‐ 125,000 Planning Parks & Rec Capital Section 179900167 Cary ‐ Tot Lot Shade Structure 50,000 9,957 40,043 Underway Parks & Rec Capital Section 179900169 Sunnyside Tot Lot Shade Structure & Soft‐Fall Safety Surface 50,000 9,707 40,293 Underway Parks & Rec Capital Section 179900170 Rotary East Tot Lot Shade Structure & Softfall 50,000 9,371 40,629 Underway Parks & Rec Capital Section 179900171 Rotary East Shaded Picnic Area 50,000 ‐ 50,000 Underway Parks & Rec Capital Section 179900172 Manchester Splash Pad 30,000 20,628 9,372 Underway Parks & Rec Capital Section 179900173 KEATS Pocket Park ‐ 3,570 (3,570) Completed / budget transferred to Fink White Splash Pad project CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Expenditure Plan – Project Status
Measure P Fund
(Continued)
21 Parks & Rec Capital Section 179900176 Veteran's Memorial Improvements (incl 179900134) 1,000,000 579 999,421 Planning Parks & Rec Capital Section 179900177 Add'l Roeding Park Improvements 45,100 ‐ 45,100 Planning Parks & Rec Capital Section 179900178 Romain Park Improvements (Play Structure Improvements) 515,000 9,289 505,711 Underway Parks & Rec Capital Section 179900179 Holmes Park Improvements 367,200 340 366,860 Planning Parks & Rec Capital Section 179900180 Dickey Park Rehabilitation 430,000 ‐ 430,000 Planning Parks & Rec Capital Section 179900181 Sunset Park Rehabilitation 188,500 3,741 184,759 Planning Parks & Rec Capital Section 179900182 NIELSEN Play Structure Improvements 115,000 7,482 107,518 Underway Parks & Rec Capital Section 179900184 Frank H Ball Park Rehabilitation 230,000 3,178 226,822 Planning Parks & Rec Capital Section 179900185 California Tupman Tot Lot Shade Structure & Soft Fall (incl 179900247) 160,000 7,332 152,668 Underway Parks & Rec Capital Section 179900187 Bigby‐Villa Tot Lot Soft Fall & Shade Structure 110,000 9,980 100,020 Underway Parks & Rec Capital Section 179900188 Hinton Improvements 270,000 53,978 216,022 Planning Parks & Rec Capital Section 179900189 Mary Ella Brown Rehabilitation 575,000 3,578 571,422 Planning Parks & Rec Capital Section 179900193 Woodward Shinzen Garden Improvements 25,000 ‐ 25,000 Completed from operating funds Parks & Rec Capital Section 179900194 ADA Barrier Removal Assessment 75,000 ‐ 75,000 Underway Parks & Rec Capital Section 179900195 Waste Removal Improvements (Citywide) 304,476 ‐ 304,476 Completed using FY22 funds Parks & Rec Capital Section 179900196 Science Mobile Improvements 50,000 ‐ 50,000 Complete pending final payment Parks & Rec Capital Section 179900197 Lafayette Restroom Rehab (incl 179900214) 75,000 24,188 50,812 Underway Parks & Rec Capital Section 179900198 Administrative Delivery Cost 86,800 89,900 (3,100) Community Outreach & Planning Expenditures Parks & Rec Capital Section 179900199 Roeding Storyland/Playland Improvements 1,054,600 130 1,054,470 Planning Parks & Rec Capital Section 179900204 Cary Park ‐ Bleachers & Petanque Improvements (incl 179900168) 50,000 10,326 39,674 Underway Parks & Rec Capital Section 179900207 Vinland Park Restroom Upgrades 51,000 ‐ 51,000 Complete pending final payment Parks & Rec Capital Section 179900219 Holmes Roof Repair 27,800 ‐ 27,800 Underway Parks & Rec Capital Section 179900232 Maxie South Parcel Incorporation (incl 179900186) 26,000 9,576 16,424 Underway Parks & Rec Capital Section 179900233 Regional Park Tot Lots WW & Roeding (incl 179900115) 649,100 757 648,343 Underway Parks & Rec Capital Section 179900236 Mosqueda ADA Door Improvements 80,000 ‐ 80,000 Underway Parks & Rec Capital Section 179900238 Maxie Tot Lot Improvements 220,500 1,874 218,626 Underway Parks & Rec Capital Section 179900239 Dickey Admin Building Improvements (incl 179900104) 48,000 48,154 (154) Underway Parks & Rec Capital Section 179900241 Sunset Roof Repairs 51,500 ‐ 51,500 Underway Parks & Rec Capital Section 179900242 Willow & Balch Tot Lot Replacement 54,000 10,149 43,851 Underway Parks & Rec Capital Section 179900258 Parks Facilities Rehab ‐ High Needs 57,200 ‐ 57,200 Underway Parks & Rec Capital Section 179900259 Slurry Seal Various Parks ‐ High Needs (incl 179900250) 96,000 263 95,737 Planning Engineering Services Division Engineering Services & Capital Labor 188,400 187,545 855 Unallocated Capital Project Engineering & Capital Labor Total Category 1 ‐ Capital expenditures 17,788,844 1,815,735 15,973,109 Total Category 1 Expenditures 34,986,153 13,266,066 21,720,087 (2) New Neighborhood Parks; Senior and Youth Recreation Facilities Capital Projects
Section Name Project Name Total Budgeted Expended Balance Description of Program or Service / Status Parks & Rec Capital Section 179900045 South Tower CIP‐F19 17‐3a 1,900,500$ 16,686$ 1,883,814$ Underway Parks & Rec Capital Section 179900051 Bulldog/6th Building‐F20 48,52 1,271,700 959,466 312,234 Underway (North Building Complete) Parks & Rec Capital Section 179900060 Van Ness Triangle Park 1,500,000 66,849 1,433,151 Underway Parks & Rec Capital Section 179900075 Citywide Senior Center (incl 170500120) 1,716,789 1,648,309 68,480 Underway Parks & Rec Capital Section 179900076 El Dorado Park ACQ‐F22M98&102 500,000 ‐ 500,000 Planning Parks & Rec Capital Section 179900198 Administrative Delivery Cost 250,900 42,400 208,500 Community Outreach & Planning Expenditures Parks & Rec Capital Section 179900200 High Need Acquisition & New Park/Facility Development 5,686,550 ‐ 5,686,550 Planning Parks & Rec Capital Section 179900201 Citywide Acquisition & New Park/Facility Development (incl 179900231, 202000010) 2,378,611 8,858 2,369,753 Planning Parks & Rec Capital Section 179900216 FMFCD Basins (Citywide) 500,000 ‐ 500,000 Planning Parks & Rec Capital Section 179900262 FMFCD Basins (High Needs) 500,000 ‐ 500,000 Planning Total Category 2 ‐ Capital expenditures 16,205,050 2,742,568 13,462,482 CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Expenditure Plan – Project Status
Measure P Fund
(Continued)
22 (3) Youth and Senior Recreation Programs; After School Programs; and Job Training for Youth and Veterans Operating Projects
Section Name Project Name Total Budgeted Expended Balance Description of Program or Service / Status Parks & Rec Admin & Management (2700‐2703) (1700‐350) Recreation Administration 172,200$ 4,075$ 168,125$ The PARCS Adminsitration and Management Division houses t he following teams: Director's Office, Fiscal Managment, Grants & Contracts Administration, Personnel, Customer Services, Community Outreach, and Graphic Information Systems.
After Schl, Rec & CommSvcs Adm (2700‐2701) (1710‐375) Recreation Programs (Neighborhood Parks, Centers, and After School Programs) 1,529,000 2,082,896 (553,896) The PARCS Area Operations management team oversees 19 Community Centers, each of which offer drop ‐in After School Programming from 1:00 p.m. to 6:00 p.m. This program encompasses a wide range of activities, including academic support, enrichment, physical activities, arts and crafts, cooking classes, and community involvement. Each Center is staffed with a Recreation Specialist who is tasked with understanding the unique needs of their neighborhood and developing programs that maximize the community benefit of each center, including summer camps, neighborhood events and activities, and piloting special programs such as music classes, performance, break dancing, and more.
After Schl, Rec & CommSvcs Adm (2700‐2701) (1710‐375) Senior Programs 899,900 645,320 254,580 Fresno's Senior Programming, now expanded to ten sites, offers tailored activities to enhance the quality of life for seniors.
Activities include workshops, crafts, ceramics, exercise, and billiards, creating opportunities for seniors to connect.
After Schl, Rec & CommSvcs Adm (2700‐2701) (1710‐375) Aquatics Programs 588,100 426,006 162,094 Aquatics Programming runs from June through September at up to 18 locations throughout Fresno. Services provided include swim lessons, senior aerobics, junior lifeguards, and open recreational swim. The aquatics program also offers Adult and Pediatric CPR, First Aid, AED certifications and Lifeguard Certification courses.
After Schl, Rec & CommSvcs Adm (2700‐2701) (1710‐375) Action Sports Programs 41,500 210,986 (169,486) Action Sports Programs are operated at the Woodward Park Bike Complex and include BMX Racing, clinics, practices and competitive events. Additionally, skatepark and BMX facilities are located at over 10 parks throughout the City.
After Schl, Rec & CommSvcs
Adm (2700‐2701) (1710‐375) Science Programs 210,400 182,034 28,366 Science Programming at the Highway City Science Center provides a wide array of engaging activities, including hands ‐on workshops, Teen Science Nights, Sports Science Camps, Field Trip opportunities, and Nature Adventure Programs like kayaking at Millerton Lake. Our Community Science programs promote a love for science not only at Highway City, but in partnership with all 20 community centers operated by the City of Fresno. Science Workshops offer diverse STEM experiences, and our mobile science unit extends hands ‐on science education to youth and families citywide, including parks, schools, and special events, while also hosting community family events.
After Schl, Rec & CommSvcs Adm (2700‐2701) (1710‐375) Youth Sports Programs 534,600 139,938 394,662 Youth Sports Programming operates year ‐round, serving youth ages 3 ‐6a n d7 ‐12 by providing programming for basketball, indoor and outdoor soccer, t‐ball, flag football, and
various skills camps and clinics Citywide.
After Schl, Rec & CommSvcs Adm (2700‐2701) (1710‐375) Camp Fresno Youth Recreation 483,900 19,272 464,628 Camp Fresno Youth Recreation Programming provides free 1 to 3 ‐day camps to area youth. Transportation is provided, and participants enjoy a full camp experience, including bonfires, hiking, storytelling, and forming new friendships. This program also emphasizes outdoor activities, nature exploration, and team building.
After Schl, Rec & CommSvcs Adm (2700‐2701) (1710‐375) Adaptive Recreation 100,000 44,697 55,303 Adaptive recreation is committed to providing safe, enjoyable, and inclusive recreation opportunities for all abilities and ages. Daily opportunities for recreational activities include social dances, adaptive sports, culturally inclusive activities, inclusive hands ‐on science, and theme ‐based adaptive special events. The program currently operates at Ted C. Wills Community Center Monday ‐ Friday from 9:00 A.M. – 12:00 P.M., and also provides expertise systemwide for participants ONSCE Admin (2700‐2703) (1730‐381) Neighborhood Safety & Community Engagement 108,400 136,404 (28,004) The Office of Neighborhood Safety and Community Engagement (ONSCE) coordinates community efforts to prevent violence, collaborating with over 150 organizations to provide a wide range of services, including hospital ‐based intervention, street outreach, substance abuse intervention, anger management, job training, mental health support, education, tutoring, housing, mentoring, health services, and recreational activities. ONSCE also manages Fresno Summer Nights, a program offering positive alternatives for at‐risk youth in areas heavily affected by gang violence.
Youth Jobs (2700‐2703) (1730‐384) Youth Employment Programs 344,300 334,317 9,983 Youth with varying employment backgrounds engage in structured employment development program as City of Fresno PARCS employees. They receive compensation while aiding existing staff in daily park and community center operations.
Participants also attend paid workshops focusing on youth development and essential life skills. These workshops offer structured guidance to enhance non ‐cognitive skills not typically gained in a work setting and include team ‐building activities showcasing PARCS services, fostering participant engagement, and building a sense of community among peers.
Total Category 3 ‐ Operating expenditures 5,012,300
4,225,945 786,355
Total Category 3 Expenditures 5,012,300 4,225,945 786,355
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | JUNE 30, 2023 Expenditure Plan – Project Status
Measure P Fund
(Continued)
23 (4) Expanded Access to Arts and Culture
Capital Projects
Section Name Project Name Total Budgeted Expended Balance Description of Program or Service / Status Community Partners (1701‐356) Cultural Arts Plan 680,000$ ‐ $ 680,000$ Category 4 was not expended in FY23 pending adoption of the Cultural Arts Plan Total Category 4 ‐ Capital expenditures 680,000 ‐ 680,000 (5) Safe Walking and Biking Trails; Street Beautification and Litter Removal; and the San Joaquin River Parkway Dept of Public Utilities‐Solid Waste Beautify Fresno
1,190,000 519,334 670,666 An initiative directed to clean and beautify the city through the elimination of trash, graffiti, and blight, and the creation of community‐based beautification projects
Public Works ‐ Landscape Maintenance Trails 760,000 462,537 297,463 Dedicated trail crew to provide trail maintenance for all City trails.
Public Works Projects Section Public Works Projects
Public Works Capital Projects Section McKinleyAveTrail ‐Millbr/Clovis 745,600 ‐ 745,600 In Design phase Public Works Capital Projects Section Shields Av Trail‐Blckstn Frsno 1,126,100 ‐ 1,126,100 Construction contract awarded in FY23 Public Works Capital Projects Section Barstow ‐Blkstn‐Jackson Bike Ln 1,109,800 10,769 1,099,031 Construction underway ‐ will be completed in FY24 Public Works Capital Projects Section ATP Trail & Urban Greening 100,000 ‐ 100,000 will begin in FY24 Public Works Capital Projects Section San Joaquin River Parkway 1,681,400 117,788 1,563,612 Parkway Plan currently in progress; maintenance of trails occuring Public Works Capital Projects Section Major Street Beautification 1,200,000 314,246 885,754 In progress Total Category 5 ‐ Operating expenditures 7,912,900 1,424,674 6,488,226 PROGRAM IMPLEMENTATION AND FISCAL CONTROLS — FMC §7‐1508(e) (6) Program implementation, planning and plan updates, program and project innovation, and audit and oversight support Operating Projects
Parks & Rec Admin & Management (2700‐2706) (1700‐350, 1701‐3PARCS Adminsitration, Personnel, and Youth Job Preparation Programs 504,700 244,294 260,532 Administrative tasks Total Category 6 ‐ Operating expenditures 504,700 244,294 260,532 TOTALS 65,301,103 21,903,547 43,397,682 Reconciling Items:
Year‐end City accruals 669,811
Transfers out to other City funds 16,300
Audit adjustments (692,031)
Total reconciling items: (5,920)
ADJUSTED TOTALS 65,301,103$ 21,897,627$ 43,397,682$
24 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 AND THE RULES AND REGULATIONS OF THE MEASURE P ORDINANCE
To the Honorable Mayor and City Council
City of Fresno, 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 Measure P Fund (Measure P Fund) of the City of Fresno, 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 Measure P Fund basic financial statements and have issued our report thereon dated December 7, 2023.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s Measure P Fund 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.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s Measure P Fund financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.
However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
25 Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Clovis, California
December 7, 2023
26 FINDINGS AND QUESTIONED COSTS
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2023 Schedule of Findings and Questioned Costs
27 SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor's report issued: Unmodified
Internal control over financial reporting
Material weakness(es) identified? Yes X No
Significant deficiency(ies) identified ‐
not considered to be material weaknesses? Yes X None reported Noncompliance material to financial statements noted? Yes X No
SECTION II – FINANCIAL STATEMENT FINDINGS
None reported.
CITY OF FRESNO, CALIFORNIA ‐ MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2023 Summary Schedule of Prior Audit Findings
28 FINANCIAL STATEMENT FINDINGS
Finding 2022‐001 – Financial Close and Reporting Process (Material Weakness)
Condition: The City did not properly record prepaid expenses and expenses during the year‐end closing process. We identified this error during our audit and proposed the necessary accounting entry to correct the balances of the related accounts. Management agrees with our adjustment and will post the entry, so the City’s trial balance reconciles to the issued financial statements.
Criteria: A strong system of internal controls and management review requires that general ledger account balances be properly reconciled to a subsidiary ledger or other adequate supporting documentation on a periodic basis, as well as during the year‐end financial close process. Management is responsible for maintaining accounting records in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).
Cause: Internal controls over the year‐end financial reporting process were not properly designed and were not placed in operation.
Effect: As a result of this condition, prepaid expenses and expenses were initially misstated.
Recommendation: The City should enhance its year‐end financial close procedures to include the additional steps necessary to ensure proper reconciliation and reporting of all significant account balances, in addition to ensuring there are supporting schedules to support those balances.
Status: Implemented