City of Fresno, California – Measure P Fund
Financial Statements
For the Year Ended June 30, 2024
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 Financial Statements
TABLE OF CONTENTS
PAGE
Independent Auditor’s Report ............................................................................................................................................ 1
Financial Statements:
Governmental Fund:
Balance Sheet ................................................................................................................................................................ 6 Statement of Revenues, Expenditures and Changes in Fund Balance .......................................................................... 7 Notes to the 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 ......................................................................................... 25
Findings and Questioned Costs:
Schedule of Findings and Questioned Costs ...................................................................................................................... 28 Summary Schedule of Prior Audit Findings ........................................................................................................................ 29
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 of the City of Fresno, California (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the Measure P Fund of the City’s financial statements as listed in the table of contents.
In our opinion, the financ ial statements referred to above present fairly, in all material respects, the respective financial position of the Measure P Fund, as of June 30, 2024, and the respective changes in financia l 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 resp onsibilities under those standards are further de scribed 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 re quirements 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.
Emphasis of Matter
As discussed in Note 1, the financial statements of the Measur e 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, 2024, or 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.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presen tation of the financial statements in accordance with accounting principles generally accepted in the United St ates of America, and for th e design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, a nd to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefor e 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 wh en it exists. The risk of not detectin g 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 in ternal control. Misstatements are consid ered 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 a ccounting policies used and the reason ableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
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 mana gement’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the financia l statements. Such missing information, although not part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. Our opinion on the financial statements is not affected by this missing information.
Accounting principles generally accept ed in the United States of America require that the budgetary comparison information, as listed in the table of co ntents be presented to supplement the financial statements. Such information is the responsibility of management and, al though not a part of the financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the 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 mana gement’s responses to our inquiries, the financial stat ements, and other knowledge we obtained during our audit of the financial st atements. 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 th at collectively comprise the Measure P Fund of the City’s financial statements. The accompanying Measure P Expenditure Plan and Measure P Expenditure Plan – Project Status reports (the supplement ary information), as listed in the table of contents, are presented for purposes of additional analysis and are not a re quired part of the 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 financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additi onal procedures, including comparing and reconciling such information directly to the underlying accounting and other re cords used to prepare the financial statements or to the financial statements themselves, and ot her additional procedures in accordance with auditing standards generally accepted in the United States of Americ a. In our opinion, the suppl ementary information is fairly stated, in all material respects, in relation to the 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 November 27 , 2024, 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, cont racts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testin g of internal control over financial reporting and compliance and the results of that testing, and not to pr ovide an opinion on the effe ctiveness 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 as it relates to the Measure P Fund.
Clovis, California
November 27, 2024
4 FINANCIAL STATEMENTS
5 GOVERNMENTAL FUND FINANCIAL STATEMENTS
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 Governmental Fund
Balance Sheet
The notes to the financial statements are an integral part of this statement. 6 Measure P
Fund
ASSETS
Cash and investments 52,644,622$
Intergovernmental receivable 7,954,213
Interest receivable 448,675
Due from other City Funds 8,663
Prepaid expenses 2,238,102
Total assets 63,294,275$
LIABILITIES
Accounts payable 1,466,075$
Accrued liabilities 502,482
Due to other City funds 502,904
Retention payable 230,858
Total liabilities 2,702,319
FUND BALANCE
Nonspendable 2,238,102
Restricted 58,353,854
Total fund balance 60,591,956
Total liabilities and fund balance 63,294,275 $
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2024 Governmental Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
The notes to the financial statements are an integral part of this statement. 7 Measure P
Fund
REVENUES
Taxes 45,094,706$
Intergovernmental 80,925
Use of money and property 1,408,320
Miscellaneous 538
Total revenues 46,584,489
EXPENDITURES
Current:
General government 43,919
Public ways and facilities 1,634,581
Culture and recreation 31,543,195
Sanitation 678,905
Capital outlay 6,983,761
Total expenditures 40,884,361
Excess (deficiency) of revenues
over (under) expenditures 5,700,128
OTHER FINANCING SOURCES (USES)
Transfers in 8,128
Transfers out to other City funds (735,623)
Total other financing sources (uses) (727,495)
Net change in fund balance 4,972,633
Fund balance - beginning (restated) 55,619,323
Fund balance - ending 60,591,956$
8 NOTES TO THE FINANCIAL STATEMENTS
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 Notes to the 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 fi nancial position, and changes in financia l 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 35th largest city in the United States and the fifth largest in California. Fresno has a land area of 116.9 square miles and a population of approximately 549,242 within city limits.
The City was incorporated in 1885. It op erates 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 cert ified Measure P as passed, and collection of the special sales tax began July 1, 2021, and the first de posits of the special sales tax were rece ived in September 2021. The revenues generated by the Measure P use tax are allocated by the City on an annual basis with addi tional independent oversight provided by a new Parks, Recreation, and Arts Commission (Commission) consisting of nine 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 collectib le within the current period or soon enough thereafter to pay liabilities of the current period. The City considers property tax re venues, 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 Ci ty 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, 2024 Notes to the 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 prep ares and adopts a budget for each fiscal year. The City adopts annual budgets for the Measur e P Fund on the cash basis of accounti ng 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 mana ges 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 Spec ial Revenue Fund of the City’s ACFR, thes e financial statements will only detail the related capital outlay activity. See Note 3 for more inform ation. 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 boun d 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 amo unts that cannot be sp ent 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 constrai nts have been placed on the use of the resources either (a) externally imposed by creditors (such as throug h 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, 2024 Notes to the 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 pu rsuant 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 constraine d 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 Manage r, which legislation has de legated 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 ge nerally accepted accounting prin ciples 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 th e 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 Citywide Treasurer's Pool. The fair valu e 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 Trea sury Investment Pool portfolio (in relation to the amortized cost of that portfolio). The balance av ailable for withdrawal is based on the accounting records maintained by the Treasury Investment Pool, which are recorded on an amortize d 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 investme nt policy that is adopted and reviewed by the City, and that follows the guidelines of the State of California Government Code.
Citywide information concerning cash and investments for the year ended June 30, 2024, 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 Comprehen sive Financial Report (ACFR), which is available on the City's website.
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 Notes to the Financial Statements
12 NOTE 3 – CAPITAL OUTLAY
The following is a summary of changes in capital outlay expenditures:
June 30, 2024
Additions
Capital outlay:
Land 11,123 $
Construction in progress 3,234,290
Improvements 2,605,839
Machinery and equipment 1,081,719
Furniture and fixtures 50,790
Total capital outlay 6,983,761 $
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, 2024 are as follows:
Due From Due To
Measure P Fund 8,663 $ 502,904$
Total Measure P Fund 8,663 $ 502,904$ Other City funds
General Fund 154,068 $ - $
Grants Fund 80,277 -
Community Services - 8,663 General Services 268,559 -
Total Other City Funds 502,904 $ 8,663 $
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 Notes to the Financial Statements
13 NOTE 4 – INTERFUND ACTIVITY (Continued)
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 $160,107 to the Debt Service Fund for its share of pension costs. The Measure P Fund also transferred $563,907 to the Grants Fund to cover Measure P eligible expenses that occurred in a prior fiscal year, but were not submitted to the grantor.
Interfund transfers for the year ended June 30, 2024 were as follows:
Transfers In Transfers Out
Measure P Fund 8,128 $ 735,623$
Total Measure P Fund 8,128 $ 735,623$ Other City funds
Grants Fund 563,907 $ 8,128 $
Community Services 1,809 -
City Debt 160,107 -
Finance Authority 9,800 -
Total Other City Funds 735,623 $ 8,128 $
NOTE 5 – RESTATEMENT OF BEGINNING FUND BALANCE
Beginning fund balance has been restated to record a prior pe riod 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, 2023, as previously reported 55,587,037$ Prior period adjustment:
Understatement of revenues 129,581
Understatement of expenses (97,295)
Total prior period adjustments 32,286
Fund balance at July 1, 2023, as restated 55,619,323 $
NOTE 6 – COMMITMENTS AND CONTINGENCIES
The Measure P Fund had unliquidated purchase commitments of approximately $8,584,039 at June 30, 2024. Of the $8,584,039 unliquidated purchase commitments, approximately $8,100,318 were commitments related to park rehabilitation. Future appropriations will fund these commitments as work is performed.
14 REQUIRED SUPPLEMENTARY INFORMATION
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2024 Budgetary Comparison Schedule
Measure P Fund
15 Actual Actual
Amounts Over Budget Amounts
Budgeted Amounts Budgetary (Under) To GAAP GAAP
Original Final Basis Final Budget Reconciliation Basis
Budgetary Fund Balance, July 1 42,810,500$ 43,132,500 $ 41,932,139 $ (1,200,361) $ (43,132,500)$ - $
REVENUES
Taxes 48,222,200 57,944,800 45,094,706 (12,850,094) - 45,094,706 Intergovernmental - - 80,925 80,925 - 80,925 Use of money and property 1,500 1,500 1,408,320 1,406,820 - 1,408,320 Miscellaneous - - 538 538 - 538 Other financing sources:
Transfers from other funds - - - - 8,128 8,128 Total revenues 48,223,700 57,946,300 46,584,489 (11,361,811) 8,128 46,592,617 Total available for appropriations 91,034,200 101,078,800 88,516,628 (12,562,172) (43,124,372) 45,392,256
EXPENDITURES
Current:
General government 105,000 105,000 43,919 (61,081) - 43,919 Public ways and facilities 2,005,900 1,958,145 1,634,581 (323,564) - 1,634,581 Culture and recreation 38,073,500 48,542,154 31,543,195 (16,998,959) - 31,543,195 Sanitation 1,198,700 1,198,700 678,905 (519,795) - 678,905 Capital outlay 32,500,900 37,740,733 6,983,761 (30,756,972) - 6,983,761 Other financing uses:
Transfers to other funds 530,600 530,600 - (530,600) 735,623 735,623 Total expenditures 74,414,600 90,075,332 40,884,361 (49,190,971) 735,623 41,619,984 Excess (deficit) revenues over
(under) expenditures (26,190,900)$ (32,129,032) $ 5,700,128 $ 37,829,160 $ (727,495) $ 4,972,633 $ CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2024 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 f iscal year. The City Council ma y authorize amendments to the budget during the year as deemed necessary. Budgeted amounts are reported as amended.
The City’s budgetary process is based up on an accounting basis other than genera lly accepted accoun ting 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 bu dget basis as opposed to th e 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, 2024, there were not expenditure categories that exceeded appropriations.
17 SUPPLEMENTARY INFORMATION
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 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 FY24) Revenue Expenses (1) Improving and Maintaining Safe, Clean Neighborhood Parks and Playgrounds 46.000% 22,182,212$ 42,251,115 $ 20,743,565 $ 20,763,691 $ FMC §7-1508(e) (2) - Administration No more than 2.000% 443,644 414,871 532,132 (C) for highest-need neighborhoods No less than 50.000% 11,091,106 10,371,783 10,335,479 (E) improving operations and maintenance of existing parks and facilities No less than 5,000,000 5,000,000 9,100,467 (2) New Neighborhood Parks; Senior and Youth Recreation Facilities 21.500% 10,367,773$ 20,886,445 $ 9,695,362 $ 1,478,082 $ FMC §7-1508(e) (2) - Administration No more than 2.000% 207,355 193,907 56,045 (C) for highest-need neighborhoods No less than 50.000% 5,183,887 4,847,681 36,218 (3) Youth and Senior Recreation Programs; After School Programs; and Job Training for Youth and Veterans 8.500% 4,098,887$ 4,850,158 $ 3,833,050 $ 4,809,475 $ FMC §7-1508(e) (2) - Administration No more than 2.000% 81,978 76,661 16,629 (C) job training or career development [as specified] No less than 50.000% 2,049,444 1,916,525 2,725,051 (4) Expanded Access to Arts and Culture 12.000% 5,786,664$ 9,902,600 $ 5,411,365 $ 9,722,600 $ FMC §7-1508(e) (2) - Administration No more than 2.000% 115,733 108,227 194,500 (5) Safe Walking and Biking Trails; Street Beautification and Litter Removal; and the San Joaquin River Parkway 11.250% 5,424,998$ 11,068,597 $ 5,073,155 $ 4,971,564 $ FMC §7-1508(e) (2) - Administration No more than 2.000% 108,500 101,463 101,284 (B) acquisition, development, improvement, restoration, operations, maintenance, or rehabilitation projects 47.000% 2,549,749 2,384,383 2,372,342 (C) operations and maintenance of trails No more than 20.000% 509,950 476,877 378,871 (D) prioritized for Class I and Class IV trails in the ATP No less than 25.000% 637,437 596,096 24,169 (E) operations and projects consistent with the San Joaquin River Parkway Master Plan 18.000% 976,500 913,168 705,705 (F) litter and debris removal, beautification and restoration of major streets and highways 35.000% 1,898,749 1,775,604 1,389,193 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 0.750% 361 ,667$ 739,017 $ 338,209 $ 208,792 $ TOTALS 100.00% 48,222,201$ 89,697,932 $ 45,094,706 $ 41,954,204 $ Reconciling Items:
Transfers in from other City funds (8,128)
Transfers out to other City funds 735,623
Year-end City accruals (1,061,715)
Total reconciling items: (334,220)
ADJUSTED TOTALS 100.00% 48,222,201$ 89,697,932 $ 45,094,706 $ 41,619,984 $
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 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, 1701) PARCS Admini stration, Personnel, Fiscal, Grants Management, and Customer Service Functions 1,192,867$ 941,260 $ 251,607 $ The PARCS Administration 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 2,376,185 2,610,397 (234,212) 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 100 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) (1705-371, 1705-372, 1705-373, 1705 -
374, 1705-376) Parks Custodial Maintenance 1,707,000 1,366,561 340,439 The PARCS Department is divided into 5 operating areas, each with a dedicated management and supervisory team responsible for three primary sections, 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 Program s) 2,516,924 2,575,830 (58,906) The PARCS Area Operations management team oversees 20 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) Science 108,800 104,974 3,826 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 the 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) Senior Programs 179,500 68,210 111,290 Fresno's Senior Programming 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. Hot meals are provided at no cost to seniors at six locations.
After Schl, Rec & CommSvcs Adm (2700-2701) (1710-375) Aquatics 75,000 89,372 (14,372) Aquatics Programming runs from June through September at up to 17 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) Youth Sports 188,349 175,001 13,348 Youth Sports Programming operates year-round, serving youth ages 3-15 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) Adult Sports 408,850 202,792 206,058 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 431,291 136,641 294,650 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. The Action Sports section also administers the City's Bicycle & Pedestrian Safety program, with support of a grant from the Office of Traffic and Safety.
ONSCE (2700-2701) (1730-381) Office of Neighb orhood Safety and Community Engagement 191,800 114,511 77,289 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 2,488,466 2,058,566 429,900 The PARCS Irrigation section is managed 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 4,054,893 3,239,703 815,190 PARCS Landscape and Mowing is managed 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 1,770,200 1,560,639 209,561
The Park Ranger Program deploys 20 employees systemwide under a Park Ranger classification of City of Fresno Police Department employee to provide community engagement and enhanced safety at City of Fresno parks and trails.
Total Category 1 - Operating expenditures 17,690,125 15,244,457 2,445,668 CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 Expenditure Plan – Project Status
Measure P Fund
(Continued)
20 (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 91,465$ 134,023 $ (42,558) $ Funding used for minor capital improvement activities Parks & Rec Capital Section 179900006 Slurry Seal Various Parks 242,574 85,412 157,162 Funding used for slurry/seal projects Citywide on a rolling basis Parks & Rec Capital Section 179900012 Tot Lot Replacement - Var Pks 36,000 27,314 8,686 Complete Parks & Rec Capital Section 179900016 Fink White Splash Pad IDIS6235 943,367 652,565 290,802 Complete pending final project closeouts Parks & Rec Capital Section 179900028 Pilibos Turf & Irrigation Improvements-F19 17-3a - 593,159 (593,159) Complete Parks & Rec Capital Section 179900048 Maxie Park HVAC Design IDIS6421 857,000 - 857,000 Underway Parks & Rec Capital Section 179900053 Roeding Dog Park Reloc-F21CR24 636,213 694,521 (58,308) Complete Parks & Rec Capital Section 179900058 Milburn Overlook Rehabilitation 143,425 95,040 48,385 Underway Parks & Rec Capital Section 179900062 Logan Improvements-F21F31 5,390 324,488 (319,098) Complete Parks & Rec Capital Section 179900067 Irrig Pump/Controller 178,600 3,581 175,019 Complete Parks & Rec Capital Section 179900081 Quigley HVAC Replacement 12,000 11,902 98 Complete Parks & Rec Capital Section 179900084 WPark Amphi Shade Structure - 153 (153) Complete Parks & Rec Capital Section 179900085 Water Tower/Eaton Plaza - 84,350 (84,350) Underway Parks & Rec Capital Section 179900111 TED C WILLS Soccer Field/Green 19,400 89,011 (69,611) Design phase complete - project to remain open until construction funding identified and project completed Parks & Rec Capital Section 179900116 Dickey Ctr Parking Lot Gate 443,900 257,743 186,157 Complete Parks & Rec Capital Section 179900117 Energy Project /Alliance Build 55,800 27,000 28,800 Complete Parks & Rec Capital Section 179900118 SAN PABLO/180 REDESIGN 25,400 59,098 (33,698) Design phase complete - project to remain open until construction funding identified and project completed Parks & Rec Capital Section 179900122 Ca/Tupman P68 Improvements 18,560 13,495 5,065 Complete Parks & Rec Capital Section 179900123 Lafayette P68 Improvements 67,726 81,907 (14,181) Complete Parks & Rec Capital Section 179900124 Logan P68 Improvements 31,076 33,107 (2,031) Complete Parks & Rec Capital Section 179900125 Robinson P68 Improvements 23,260 14,770 8,490 Complete Parks & Rec Capital Section 179900126 Sunnyside P68 Improvements 16,329 18,378 (2,049) Complete Parks & Rec Capital Section 179900130 Mosqueda Pool Fence 145,000 3,171 141,829 Underway Parks & Rec Capital Section 179900132 Belcher Restroom Re-Roof - (945) 945 Complete Parks & Rec Capital Section 179900133 Tree Trimming - Various Parks 130,100 103,232 26,868 Funding used for tree trimming on a rolling basis Parks & Rec Capital Section 179900136 Resurfacing Courts-External (Non-Highest Needs) 228,700 250 228,450 Funding used for court resurfacing on a rolling basis Parks & Rec Capital Section 179900137 Roeding - Restroom Rehab 2,040,600 42,509 1,998,091 Underway Parks & Rec Capital Section 179900138 Roeding - Tennis Court Lights (Pickleball Court) 1,369,800 59,082 1,310,718 Underway Parks & Rec Capital Section 179900139 Roeding Court Resurfacing 379,500 32,262 347,238 Complete Parks & Rec Capital Section 179900153 Logan - Monument Sign 50,000 7,217 42,783 Underway Parks & Rec Capital Section 179900154 Logan - Bleachers - 13,590 (13,590) Complete Parks & Rec Capital Section 179900157 Fink White - Restroom Rehab 264,500 43,484 221,016 Underway Parks & Rec Capital Section 179900161 Orchid Tot Lot Shade Structures & Soft Fall Safety Surface 301,206 43,008 258,198 Underway Parks & Rec Capital Section 179900163 Holmes - Restroom Rehab 681,900 32,801 649,099 Underway Parks & Rec Capital Section 179900165 Al Radka - Dog Park Design 90,600 79,284 11,316 Design phase complete - project to remain open until construction funding identified and project completed Parks & Rec Capital Section 179900167 Cary - Tot Lot Shade Structure 81,614 46,482 35,132 Underway Parks & Rec Capital Section 179900169 Sunnyside Tot Lot Shade Structure & Soft-Fall Safety Surface 84,271 50,968 33,303 Underway Parks & Rec Capital Section 179900170 Rotary East Tot Lot Shade Structure & Softball 92,812 52,079 40,733 Design phase complete - project to remain open until construction funding identified and project completed Parks & Rec Capital Section 179900171 Rotary East Shaded Picnic Area 49,100 - 49,100 Project deferred Parks & Rec Capital Section 179900172 Manchester Splash Pad 140,500 38,493 102,007 Underway Parks & Rec Capital Section 179900176 Veteran's Memorial Improvements 995,000 32,645 962,355 Underway Parks & Rec Capital Section 179900178 Romain Park Improvements (Play Structure Improvements) 414,636 31,891 382,745 Underway Parks & Rec Capital Section 179900179 Holmes Park Improvements 234,000 1,086 232,914 Underway Parks & Rec Capital Section 179900180 Dickey Park Rehabilitation 500,000 20,723 479,277 Underway Parks & Rec Capital Section 179900181 Sunset Park Rehabilitation 570,000 168,308 401,692 Underway Parks & Rec Capital Section 179900182 NIELSEN Play Structure Improvements 381,969 47,255 334,714 Underway Parks & Rec Capital Section 179900184 Fr ank H Ball Park Rehabilitation 299,000 (54) 299,054 Underway Parks & Rec Capital Section 179900185 California Tupman Tot Lot Shade Structure & Soft Fall 197,576 19,298 178,278 Underway Parks & Rec Capital Section 179900186 Maxie L Parks Improvements 406,095 144,300 261,795 Underway Parks & Rec Capital Section 179900187 Bigby-Villa Tot Lot Soft Fall & Shade Structure 285,238 45,096 240,142 Underway Parks & Rec Capital Section 179900188 Hinton Improvements 269,100 3,693 265,407 Underway Parks & Rec Capital Section 179900189 Mary Ella Brown Rehabilitation 455,500 142,169 313,331 Underway Parks & Rec Capital Section 179900197 Lafayette Restroom Rehab 187,800 32,813 154,987 Underway Parks & Rec Capital Section 179900199 Roeding Storyland/Playland Improvements 1,053,600 212 1,053,388 Planning Parks & Rec Capital Section 179900204 Cary Park - Bleachers & Petanque Improvements 124,787 12,330 112,457 Underway Parks & Rec Capital Section 179900210 Vinland Park Restroom Upgrades 51,000 37,890 13,110 Complete Parks & Rec Capital Section 179900211 Vinland Park Pickleball 506,900 3,214 503,686 Underway Parks & Rec Capital Section 179900218 Rotary Park Multi-Use Court 776,000 65 775,935 Underway Parks & Rec Capital Section 179900219 Holmes Roof Repair 148,000 - 148,000 Complete pending final project closeouts Parks & Rec Capital Section 179900220 JSK Play Structure - 4,100 (4,100) Complete Parks & Rec Capital Section 179900224 Frank H Ball ADA Improvements 74,400 25 74,375 Underway Parks & Rec Capital Section 179900232 Maxie South Parcel Incorporation 275,000 - 275,000 Planning Parks & Rec Capital Section 179900233 Regional Park Tot Lots - Roeding 923,100 161 922,939 Underway Parks & Rec Capital Section 179900233 Regional Park Tot Lots - Woodward 428,100 - 428,100 Complete pending final project closeouts
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 Expenditure Plan – Project Status
Measure P Fund
(Continued)
21 Parks & Rec Capital Section 179900236 Mosqueda ADA Door Improvements 40,000 51,191 (11,191) Complete Parks & Rec Capital Section 179900237 Highway City Science Center Repaint - (1,873) 1,873 Complete Parks & Rec Capital Section 179900238 Maxie Tot Lot Improvements 195,400 29,145 166,255 Underway Parks & Rec Capital Section 179900239 Dickey Admin Building Improvements 55,500 54,115 1,385 Complete Parks & Rec Capital Section 179900241 Sunset Roof Repairs 26,500 39,474 (12,974) Complete Parks & Rec Capital Section 179900242 Willow & Balch Tot Lot Replacement 174,120 30,121 143,999 Complete pending final project closeouts Parks & Rec Capital Section 179900247 California Tupman CMU Block Wall 189,100 2,713 186,387 Underway Parks & Rec Capital Section 1799 00249 Orchid Court Resurfacing 92,300 20,108 72,192 Complete Parks & Rec Capital Section 179900258 Parks Facilities Rehab - High Needs 154,500 25,235 129,265 Funding used for minor capital improvement activities Parks & Rec Capital Section 179900259 Slurry Seal Various Parks - High Needs 90,580 15,064 75,516 Funding used for slurry/seal projects Citywide on a rolling basis Parks & Rec Capital Section 179900260 Tree Trimming - High Needs 48,000 34,942 13,058 Funding used for tree trimming on a rolling basis Parks & Rec Capital Section 179900261 Court Resurfacing - High Needs 55,100 - 55,100 Funding used for court resurfacing on a rolling basis Parks & Rec Capital Section 17990026 5 Romain Park Rehabilitation 355,000 32,594 322,406 Underway Parks & Rec Capital Section 179900266 Romain Community Garden 50,000 - 50,000 Underway Parks & Rec Capital Section 179900267 Ro main Learner Pool Rehabilitation 876,500 26,147 850,353 Underway Parks & Rec Capital Section 179900268 Belcher Pedestrian Access 33,700 6,198 27,502 Underway Parks & Rec Capital Section 179900269 Roeding Irrigation Improvements 150,000 151 149,849 Planning Parks & Rec Capital Section 179900274 Jaswant Singh Khalra Cricket 125,000 20,879 104,121 Underway Parks & Rec Capital Section 179900275 Regional Sports Complex Cricket 125,000 20,453 104,547 Underway Parks & Rec Capital Section 179900278 Quigley Rehabilitation 1,578,400 25,237 1,553,163 Underway Parks & Rec Capital Section 179900283 Pinedale Community Center Improvements 250,000 171,672 78,328 Underway Parks & Rec Capital Section 179900284 Logan Court Conversion 69,000 540 68,460 Underway Parks & Rec Capital Section 179900288 Logan Play Structure Improvements 49,100 40,439 8,661 Underway Parks & Rec Capital Section 179900198 PARCS Capital Projects Delivery Services & Capital Labor 96,900 67,858 29,042 Community Outreach & Planning Expenditures Engineering Services Division Engineering Services & Capital Labor 146,800 111,627 35,173 Unallocated Capital Project Engineering & Capital Labor Total Category 1 - Capital expenditures 24,560,990 5,519,234 19,041,756 Total Category 1 Expenditures 42,251,115 20,763,691 21,487,424 (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 2,545,800$ 66,585 $ 2,479,215$ Underway Parks & Rec Capital Section 179900051 Bulldog/6th Building-F20 48,52 1,066,661 198,838 867,823 Underway Parks & Rec Capital Section 179900060 Van Ness Triangle Park 1,347,722 363,701 984,021 Phase 1 Complete; Additional Design Underway Parks & Rec Capital Section 179900075 Citywide Senior Center 2,106,000 728,470 1,377,530 Underway Parks & Rec Capital Section 179900076 El Dorado Park ACQ-F22M98&102 500,000 - 500,000 Underway Parks & Rec Capital Section 179900120 Dakota/Barton Property 45,900 6,676 39,224 Planning Parks & Rec Capital Section 179900198 PARCS Capital Projects Delivery Services & Capital Labor 250,900 82,468 168,432 Community Outreach & Planning Expenditures Parks & Rec Capital Section 179900200 High Need Ac quisition & New Park/Facility Development 8,558,300 - 8,558,300 Planning Parks & Rec Capital Section 179900201 Citywide Acquisition & New Park/Facility Development 1,011,794 9,687 1,002,107 Planning Parks & Rec Capital Section 179900216 FMFCD Basins (Citywide) 500,000 - 500,000 Underway Parks & Rec Capital Section 179900231 Pinedale Acquisition 450,868 8,642 442,226 Planning Parks & Rec Capital Section 179900235 D5 Acquisition 1,977,500 4,096 1,973,404 Planning Parks & Rec Capital Section 179900262 FMFCD Basins (High Needs) 525,000 8,919 516,081 Underway Total Category 2 - Capital expenditures 20,886,445 1,478,082 19,408,363
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 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 1,600$ 16,629 $ (15,029) $ The PARCS Administration and Management Division houses the following teams: Director's Office, Fiscal Management, 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 Program s) 1,779,734 1,941,352 (161,618) The PARCS Area Operations management team oversees 20 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 786,761 802,452 (15,691) Fresno's Senior Programming 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. Hot meals are provided at no cost to seniors at six locations.
After Schl, Rec & CommSvcs Adm (2700-2701) (1710-375) Aquatics Programs 409,800 495,850 (86,050) Aquatics Programming runs from June through September at up to 17 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) Science Programs 291,901 248,590 43,311 Science Programming at the Highway City Science Center provi des 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 the 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 451,082 216,114 234,968 Youth Sports Programming operates year-round, serving youth ages 3-15 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 403,660 350,066 53,594 Camp Fresno Youth Recreation Programming provides free 1 to 3-day camps to area youth. Transportation is provided, and participants enjoy a transformative 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 115,842 124,291 (8,449) Adaptive recreation is committed to providing safe, enjoyable , and inclusive recreation opportunities for all abilities and ages. Daily opportunities for recreational activities include s ocial dances, adaptive sports, c ulturally inclusive activities, inclusive hands-on science, and theme-based adaptive special events.
ONSCE Admin (2700-2703) (1730-381) Neighborhood Safety & Community Engagement 79,877 87,416 (7,539) 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 529,900 526,715 3,185
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 4,850,158
4,809,475 40,683
Total Category 3 Expenditures 4,850,158 4,809,475 40,683 CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 Expenditure Plan – Project Status
Measure P Fund
(Continued)
23 (4) Expanded Access to Arts and Culture
Operating Projects
Section Name Project Name Total Budgeted Expended Balance Description of Program or Service / Status Parks & Rec Admin & Management (2700-2704) (1700-350) Cultural Arts Program 9,902,600$ 9,722,600 $ 180,000 $ The Fresno Arts Council (FAC) administers the City of Fresno's Cultural Arts Grants program under contract with the City's PARCS Department, according to the guidelines outlined in the Measure P ordinance. The dollar value expended here represents the amount of funding transferred to the FAC to administer (2%) the grant program and award the first round of grant funding. In FY24, FAC coordinated the creation of the cultural arts grantmaking guidelines which were adopted by City Council prior to issuing a solicitation for grants. Grants recommended for award were then presented to the Parks, Recreation, and Arts Commission for consideration and adoption. The first round of grant funding was finalized shortly after the close of the fiscal year covered by this report.
Total Category 4 - Operating expenditures 9,902,600
9,722,600 180,000
Total Category 4 Expenditures 9,902,600 9,722,600 180,000 (5) Safe Walking and Biking Trails; Street Beautification and Litter Removal; and the San Joaquin River Parkway Operating Projects
Dept of Public Utilities-Solid Waste Beautify Fresno 1,208,200$ 710,617 $ 497,583 $ 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 1,208,200 922,633 285,567 Dedicated trail crew to provide trail maintenance for all City trails and new trail crew dedicated to the San Joaquin River Parkway.
Total Category 5 - Operating expenditures 2,416,400 1,633,250 783,150 (5) Safe Walking and Biking Trails; Street Beautification and Litter Removal; and the San Joaquin River Parkway Capital Projects
Parks & Rec Capital Section 179900058 Milburn Overlook 1,083,300$ 2,645 $ 1,080,655$ Underway Department of Public Works Capital Section 209900118 Shields Av Trail-Blckstn Fresno 750,104 829,434 (79,330) Construction contract awarded in FY23 - project under construction Department of Public Works Capital Section 209900181 SW Green Trails & Cycle 2,446,300 568,255 1,878,045 Project in Design Phase, award planned for FY25 Department of Public Works Capital Section 209900275 Palm-Belmont Class IV Cycle Tr - 602 (602) Charges posted to project in error - Prior Year correction to be processed in FY25 Department of Public Works Capital Section 209900298 Barstow-Blkstn-Jackson Bike Ln 1,349,948 951,504 398,444 Construction underway.
Department of Public Works Capital Section 209900308 ATP Trail & Urban Greening 100,000 24,169 75,831 Partnered with Tree Fresno on the Willow Trail project by Fresno State - Barstow to Escalon. Installation of Irrigation Department of Public Works Capital Section 209900352 San Joaquin River Parkway 1,486,145 260,581 1,225,564 Parkway Plan currently in progress; maintenance of trails occurring Department of Public Works Capital Section 209900357 Major Street Beautification 800,000 678,575 121,425 Rehabilitation of major street median island and frontage landscape which included irrigation repairs, new plants and trees, and addition of wood chips.
Department of Public Works Capital Section 209900393 Fancher Creek Trail Chestnut-Peach 636,400 22,549 613,851 Project in Design Phase.
Total Category 5 - Capital expenditures 8,652,197 3,338,314 5,313,883 Total Category 5 Expenditures 11,068,597 4,971,564 6,097,033
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2024 Expenditure Plan – Project Status
Measure P Fund
(Continued)
24 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
Section Name Project Name Total Budgeted Expended Balance Description of Program or Service / Status Parks & Rec Admin & Management (2700-2706) (1700-350) PARCS Administration, Personnel, Fiscal, Grants Management, and Customer Service Functions 535,517$ 150,358 $ 385,159 $ The PARCS Administration and Management Division houses the following teams: Director's Office, Fiscal Management, Grants & Contracts Administration, Personnel, Customer Services, Community Outreach, and Graphic Information Systems.
Parks & Rec Customer Service & Outreach (2700-2706) (1701-355) PARCS Customer Service & Outreach 98,500 7,518 90,982 The PARCS Customer Service & Outreach section provides direct support to thousands of park guests, providing service online, by phone, and in-person at Dickey Youth Development Center. The Team is also responsible for Measure P and Parks Recreation and Arts Commission coordination and planning, as well as promoting PARCS activities and providing PARCS information online, in-print, and in-person.
Department of Finance Measure P Administration Department of Finance Measure P Administration 105,000 50,916 54,084 The Department of Finance provides fiscal oversight for Measure P activities and coordinates annually required audit activitie Total Category 6 - Operating expenditures 739,017 208,792 530,225 Total Category 6 Expenditures 739,017 208,792 530,225 TOTALS 89,697,932 41,954,204 47,743,728 Reconciling Items:
Transfers in from other City funds (8,128)
Transfers out to other City funds 735,623
Year-end City accruals (1,061,715)
Total reconciling items: (334,220)
ADJUSTED TOTALS 89,697,932$ 41,619,984 $ 47,743,728 $
25 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 of the City of Fresno, California (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the Measure P Fund of the City’s financial statements and have issued our report thereon dated November 27, 2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statemen ts, we considered the City’s internal control over financial reporting (internal control) as it relates to the Measure P Fund as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressin g our opinions on the financia l statements, but not for the purpose of expressing an opinion on the e ffectiveness of the City’s in ternal control. Accordingl y, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control wa s for the limited purpose described in th e first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesse s or, significant deficiencies.
Given these limitations, during our audit we did not identify an y deficiencies in internal cont rol 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 assu rance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with cert ain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct an d 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 no ncompliance or other matters that are required to be reported under Government Auditing Standards or the Measure P Enabling Legislation.
26 Purpose of This Report
The purpose of this report is solely to de scribe the scope of our testing of intern al control and compliance and the results of that testing, and not to provide an op inion on the effectiveness of the City’s internal control or on compliance as it relates to the Measure P Fund. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s intern al control and complianc e. Accordingly, this communication is not suitable for any other purpose.
Clovis, California
November 27, 2024
27 FINDINGS AND QUESTIONED COSTS
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2024 Schedule of Findings and Questioned Costs
28 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, 2024 Summary Schedule of Prior Audit Findings
29 FINANCIAL STATEMENT FINDINGS
None reported.