City of Fresno, California – Measure P Fund
Financial Statements
For the Year Ended June 30, 2025
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 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 ......................................................................................................... 16 Notes to the Budgetary Comparison Schedule .................................................................................................................. 17
Supplementary Information:
Measure P Fund Expenditure Plan ..................................................................................................................................... 19 Measure P Fund Expenditure Plan – Project Status ........................................................................................................... 20
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 ......................................................................................... 27
Findings and Questioned Costs:
Schedule of Findings and Questioned Costs ...................................................................................................................... 30 Summary Schedule of Prior Audit Findings ........................................................................................................................ 31
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, 2025, and the related notes to the financial statements, which collectively comprise the Measure P Fund of the City’s basic 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, 2025, 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 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 audi t. 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 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.
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, 2025, 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.
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. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Management has omitted the 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 basic financial statements. Th e accompanying Measure P Expenditure Plan and Measure P Fund Expenditure Plan – Project Status re ports (the supplementary in formation), as listed in th e 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 manageme nt and was derived from and relates di rectly to the unde rlying accounting and other records used to prepare the basic financial statem ents. The information has been subjected to the auditing procedures applied in the audit of the basic financial statem ents 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 fina ncial statements themselves, and other additional procedures in accordance with auditing standards generally a ccepted 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 10, 2025, 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 City of Fresno’s in ternal control over financial reportin g and compliance as it relates to the Measure P Fund.
Clovis, California
December 10, 2025
4 FINANCIAL STATEMENTS
5 GOVERNMENTAL FUND FINANCIAL STATEMENTS
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2025 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 61,806,539$
Intergovernmental receivable 8,349,412
Interest receivable 530,764
Prepaid expenses 174,626
Total assets 70,861,341$
LIABILITIES
Accounts payable 2,149,679$
Accrued liabilities 706,830
Due to other City funds 183,426
Retention payable 339,275
Total liabilities 3,379,210
FUND BALANCE
Nonspendable 174,626
Restricted 67,307,505
Total fund balance 67,482,131
Total liabilities and fund balance 70,861,341 $
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 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 46,117,464$
Use of money and property 1,955,420
Miscellaneous 17,879
Total revenues 48,090,763
EXPENDITURES
Current:
Public ways and facilities 2,330,901
Culture and recreation 26,171,775
Sanitation 928,242
Capital outlay 11,455,026
Total expenditures 40,885,944
Excess (deficiency) of revenues
over (under) expenditures 7,204,819
OTHER FINANCING SOURCES (USES)
Transfers in 2,283
Transfers out to other City funds (299,289)
Total other financing sources (uses) (297,006)
Net change in fund balance 6,907,813
Fund balance - beginning, as previously presented 60,591,956 Restatement (see Note 6) (17,638)
Fund balance - beginning, as restated 60,574,318
Fund balance - ending 67,482,131$
8 NOTES TO THE FINANCIAL STATEMENTS
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2025 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 557,032 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, 2025 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, 2025 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, 2025, 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, 2025 Notes to the Financial Statements
12 NOTE 3 – CAPITAL OUTLAY
The following is a summary of changes in capital outlay expenditures:
June 30, 2025
Additions
Capital outlay:
Land 10,693 $
Construction in progress 2,697,494
Improvements 8,746,839
Total capital outlay 11,455,026 $
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, 2025 are as follows:
Due From Due To
Measure P Fund - $ 183,426$
Total Measure P Fund - $ 183,426$ Other City funds
Airports 121 $
Grants Fund 42,173 -
General Services 141,132 -
Total Other City Funds 183,426 $ - $
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2025 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 $193,911 to the Debt Service Fund for its share of pension costs.
Interfund transfers for the year ended June 30, 2025 were as follows:
Transfers In Transfers Out
Measure P Fund 2,283 $ 299,289$
Total Measure P Fund 2,283 $ 299,289$ Other City funds
General Fund - 772
Grants Fund 3,738 $ 1,090 $
High Speed 35,178 -
Community Services 46,362 -
Urban Growth Management - 421 Special Assessor 1,244 -
City Debt 193,911 -
City Combined 18,856 -
Total Other City Funds 299,289 $ 2,283 $
NOTE 5 – COMMITMENTS AND CONTINGENCIES
A. Commitments
The Measure P Fund had unliquidated purchase commitments of approximately $15,814,552 at June 30, 2025. Of the $15,814,552 unliquidated purchase commitments, approxim ately $1,987,951 were commitments related to park rehabilitation. Future appropriations will fund these commitments as work is performed.
B. Litigation
Measure P is subject to various pending claims and lawsuits, including normal recurring ma tters arising in the ordinary course of City operations. Although th e ultimate outcome of these claims and litigation is not presently determinable, management, after consultation with lega l counsel, believes that none of these matters are likely to have a material adverse effect on the financial position of the Measure P Fund as of June 30, 2025.
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | JUNE 30, 2025 Notes to the Financial Statements
14 NOTE 6 – RESTATEMENT OF BEGINNING FUND BALANCE
A detailed summary of changes to opening fund balance for the Measure P fund is provided in the table below:
Measure P
Description Fund
Fund balance at June 30, 2024, as previously reported 60,591,956$ Restatement of prior period balances due to:
Understatement of expenses (17,638)
Total restatement (17,638)
Fund balance at July 1, 2024, as restated 60,574,318 $
NOTE 7 – CONCENTRATION OF REVENUE SOURCE
The Measure P Special Revenue Fund is primarily funded through a dedicated portion of the City’s local sales and use tax approved by voters under the Measure P Ordinance. The tax is collected by the State of California and remitted monthly to the City for deposit into the Measure P Fund.
For the fiscal year-ended June 30, 2025, sales tax revenues accounted for 95.89 % of the Measure P Fund’s total revenues.
Because the Fund relies heavily on this single revenue source, it is vulnerable to the risk of severe impact should there be material changes in the rate, collection, or allocation of sales tax revenues.
Factors that could adversely affect these revenues include econ omic downturns, declines in taxable sales within the City, or changes in state legislation affecting local sales tax allocation formula. A significant reduction in these revenues could impair the Measure P Fund’s ability to carry out Measure P program activities at their current levels.
15 REQUIRED SUPPLEMENTARY INFORMATION
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Budgetary Comparison Schedule
Measure P Fund
16 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 41,617,200$ 41,706,200 $ 44,116,763 $ 2,410,563 $ (44,116,763)$ - $
REVENUES
Taxes 46,524,900 46,524,900 46,117,464 (407,436) - 46,117,464 Intergovernmental - - - - - - Use of money and property 652,400 652,400 1,955,420 1,303,020 - 1,955,420 Miscellaneous 9,000 9,000 17,879 8,879 - 17,879 Other financing sources:
Transfers from other funds - - - - 2,283 2,283 Total revenues 47,186,300 47,186,300 48,090,763 904,463 2,283 48,093,046 Total available for appropriations 88,803,500 88,892,500 92,207,526 3,315,026 (44,114,480) 48,093,046
EXPENDITURES
Current:
Public ways and facilities 2,630,100 2,828,194 2,330,901 (497,293) - 2,330,901 Culture and recreation 44,895,200 47,135,199 26,171,775 (20,963,424) - 26,171,775 Sanitation 1,528,600 1,528,600 928,242 (600,358) - 928,242 Capital outlay 38,440,600 43,813,071 11,455,026 (32,358,045) - 11,455,026 Other financing uses:
Transfers to other funds - - - - 299,289 299,289 Total expenditures 87,494,500 95,305,064 40,885,944 (54,419,120) 299,289 41,185,233 Excess (deficit) revenues over
(under) expenditures (40,308,200)$ (48,118,764) $ 7,204,819 $ 55,323,583 $ (297,006) $ 6,907,813 $ CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Notes to the Budgetary Comparison Schedule
17 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, 2025, there were no expenditure categories that exceeded appropriations.
18 SUPPLEMENTARY INFORMATION
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Expenditure Plan
Measure P Fund
19 Made
Within Within Within Available
Constraint in Subpara. Paragraph Measure Implied or (Budgeted YTD Tax YTD Adjusted EXPENDITURE PLAN — FMC §7-1506(b) Measure % % % Stated FY25) Revenue Expenses (1) Improving and Maintaining Safe, Clean Neighborhood Parks and Playgrounds 46.000% 21,401,454$ 40,171,989 $ 24,872,970 $ 22,176,231 $ FMC §7-1508(e) (2) - Administration No more than 2.000% 428,029 497,459 549,315 (C) for highest-need neighborhoods No less than 50.000% 10,700,727 12,436,486 7,725,042 (E) improving operations and maintenance of existing parks and facilities No less than 5,000,000 5,000,000 10,808,054 (2) New Neighborhood Parks; Senior and Youth Recreation Facilities 21.500% 10,002,854$ 28,556,968 11,625,411 $ 4,668,807 FMC §7-1508(e) (2) - Administration No more than 2.000% 200,057 232,508 106,335 (C) for highest-need neighborhoods No less than 50.000% 5,001,427 5,812,705 221,945 (3) Youth and Senior Recreation Programs; After School Programs; and Job Training for Youth and Veterans 8.500% 3,954,617 $ 3,618,860 $ 4,596,093 $ 3,076,011 FMC §7-1508(e) (2) - Administration No more than 2.000% 79,092 91,922 50,969 (C) job training or career development [as specified] No less than 50.000% 1,977,308 2,298,046 1,812,584 (4) Expanded Access to Arts and Culture 12.000% 5,582,988$ 11,362,100 $ 6,488,601 $ 5,710,557 FMC §7-1508(e) (2) - Administration No more than 2.000% 111,660 129,772 114,211 (5) Safe Walking and Biking Trails; Street Beautification and Litter Removal; and the San Joaquin River Parkway 11.250% 5,234,051 $ 11,956,453 $ 6,083,064 $ 3,623,313 FMC §7-1508(e) (2) - Administration No more than 2.000% 104,681 121,661 121,661 (B) acquisition, development, improvement, restoration, operations, maintenance, or rehabilitation projects 47.000% 2,410,804 2,801,859 293,783 (C) operations and maintenance of trails No more than 20.000% 482,161 560,372 541,041 (D) prioritized for Class I and Class IV trails in the ATP No less than 25.000% 602,701 700,465 67,042 (E) operations and projects consistent with the San Joaquin River Parkway Master Plan 18.000% 923,287 1,073,052 636,514 (F) litter and debris removal, beautification and restoration of major streets and highways 35.000% 1,795,280 2,086,491 1,841,470 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% 348 ,937 500,007 $ 405,538 $ 410,212 TOTALS 100.00% 46,524,901$ 96,166,377 $ 54,071,677 $ 39,665,131 $ Reconciling Items:
Year-end City accruals (7,954,213) 1,520,102 Total reconciling items: - (7,954,213) 1,520,102 ADJUSTED TOTALS 100.00% 46,524,901$ 96,166,377 $ 46,117,464 $ 41,185,233 $
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Expenditure Plan – Project Status
Measure P Fund
20 EXPENDITURE PLAN — FMC §7-1506(b)
(1) Improving and Maintaining Safe, Clean Neighborhood Parks and Playgrounds (Citywide) Operating Projects
Section Name Project Name Total Budgeted Expended Balance Description of Program or Service / Status Parks & Rec Admin & Management (Citywide) (2700-2701) (1700, 1701)
PARCS Adminsitration, Personnel, Fiscal, Grants Management, and Customer Service Functions
760,011$ (633,362) $ 126,649 $ 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 1,686,038 (1,415,802) 270,236 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 incl ude 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 1,534,072 (1,584,736) (50,664) 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) (1710-359) Adaptive Recreation 74,700 (77,405) (2,705) After Schl, Rec & CommSvcs Adm (2700-2701) (1710-360) After School 162,300 (150,539) 11,761 After Schl, Rec & CommSvcs Adm (2700-2701) (1710-362) Science 253,500 (269,038) (15,538) 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) (1710-363) Senior Programs 259,500 (284,872) (25,372) Fresno's Senior Programming offers tailored activities to enhance the quality of life for seniors. Activities include work shops, 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) (1710-371) Parks Area A (North) 421,300 (295,154) 126,146 After Schl, Rec & CommSvcs Adm (2700-2701) (1710-372) Parks Area B (West) 413,800 (349,532) 64,268 After Schl, Rec & CommSvcs Adm (2700-2701) (1710-373) Parks Area C (East) 243,100 (224,677) 18,423 After Schl, Rec & CommSvcs Adm (2700-2701) (1710-374) Parks Area D (South) 191,100 (186,283) 4,817 After Schl, Rec & CommSvcs Adm (2700-2701) (1710-375) After Schl-Rec & CommSvcs Adm 84,148 (67,106) 17,042 After Schl, Rec & CommSvcs Adm (2700-2701) (1710-377) Youth Sports 597,000 (379,599) 217,401 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) (1710-378) Adult Sports 213,800 (200,743) 13,057 The Adult Sports Program features year-round leagues and tournaments in softball, basketball, and cricket, catering to ad ults 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) (1710-379) Action Sports 289,300 (222,888) 66,412 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 adminsiters the City's Bicycle & Pedestrian Safety program, with support of a grant from the Office of Traffic and Safety.
After Schl, Rec & CommSvcs Adm (2700-2701) (1710-380) Aquatics 42,600 (44,845) (2,245) 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.
ONSCE (2700-2701) (1730-381) Office of Neighborhood Safety and Community Engagement 274,600 (182,181) 92,419 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 acti vities. 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 1,391,598 (828,614) 562,984 The PARCS Irrigation section is manag ed by the Department of Public Works, and inc ludes 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 2,696,316 (2,514,347) 181,969 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 1,266,200 (1,266,200) - The Park Ranger Program deploys 20 employees systemwide under a Park Ranger classification of City of Fresno Po lice Department employee to provide community engagement and enhanced safety at City of Fresno parks and trails.
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.
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Expenditure Plan – Project Status
Measure P Fund
(Continued)
21 (1) Improving and Maintaining Safe, Clean Neighborhood Parks and Playgrounds (Highest Needs) Parks & Rec Admin & Management (Citywide) (2700-2711) (1700, 1701)
PARCS Adminsitration, Personnel, Fiscal, Grants Management, and Customer Service Functions
411,600 (322,283) 89,317 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 (2700-2711) (1705-365) Park Ma intenance, Preventative Maintenance 536,300 (700,874) (164,574) 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 (2700-2711) (1705-371, 1705-372, 1705-373, 1705-374, 1705-376)
Parks Custodial Maintenance 654,600 (506,267) 148,333 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 (2700-2711) (1710-359) Ada ptive Recreation 135,200 (109,508) 25,692 After Schl, Rec & CommSvcs Adm (2700-2711) (1710-360) After School 111,100 (95,114) 15,986 After Schl, Rec & CommSvcs Adm (2700-2711) (1710-362) Science 81,600 (46,631) 34,969 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, fie ld trip opportunities, and Nature Adventure Programs. Our Community Science programs promote a love for science not on ly at Highway City, but in partnership with all 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.
After Schl, Rec & CommSvcs Adm (2700-2711) (1710-363) Senior Programs 293,200 (239,777) 53,423 Fresno's Senior Programming offers tailored activities to enhance the quality of life for seniors. Activities include wor kshops, crafts, digital literacy ceramics, exercise, and billiards, creating opportunities for seniors to connect. Hot meals are provided at no cost to seniors ages 60+ at six locations.
After Schl, Rec & CommSvcs Adm (2700-2711) (1710-373)
Parks Area C (East)
337,600 (306,432) 31,168 After Schl, Rec & CommSvcs Adm (2700-2711) (1710-374)
Parks Area D (South)
446,000 (393,891) 52,109 After Schl, Rec & CommSvcs Adm (2700-2711) (1710-375) After Schl-Rec & CommSvcs Adm - - - After Schl, Rec & CommSvcs Adm (2700-2711) (1710-377) Youth Sports 267,200 (213,039) 54,161 Youth Sports Programming operates year-round, serving youth ages 3-15 by providing programming for basketball, indoor and outdoor soccer, t-ball, flag football, cricket, futsal and various skills camps and clinics Citywide.
After Schl, Rec & CommSvcs Adm (2700-2711) (1710-378) Adult Sports 43,700 (2,151) 41,549 The Adult Sports Program features year-round leagues and tournaments in softball, basketball, futsal and cricket, cateri ng to adults aged 18 and above. The program hosts leagues and 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 (2700-2711) (1710-379) Action Sports 92,200 (78,318) 13,882 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 California Office of Traffic and Safety.
After Schl, Rec & CommSvcs Adm (2700-2711) (1710-380) Aquatics 16,400 (18,647) (2,247) Aquatics Programming runs from June through September at up to 17 locations throughout Fresno. Services provided include swimming 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.
ONSCE (2700-2711) (1730-381) Office of Neighborh ood Safety and Community Engagement 91,700 (51,090) 40,610 The Office of Neighborhood Safety and Community Engagement (ONSCE) coordinates community efforts to prevent violence, collaborating with organizations to provide a wide range of services aimed at violence intervention and prevention. ONSCE also manages Fresno Summer Nights, a program offering positive alternatives for at-risk youth in areas heavily affected by gang violence.
Irrigation (2700-2711) (1740-385) Irrigation 614,700 (320,046) 294,654 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 (2700-2711) (1740-386) Landscape and Mowing 701,300 (579,735) 121,565 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 (2700-2711) (1741-393) Park Ranger Program 426,800 (323,577) 103,223 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 (2700-2701-Citywide) 12,854,983$ (11,177,923) $ 1,677,060 $ Total Category 1 - Operating expenditures (2700-2711-Highest Needs) 5,261,200$ (4,307,380) $ 953,820 $ Total Category 1 - Operating expenditures 18,116,183$ (15,485,303) $ 2,630,880 $ 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. Recreation Staff h understand the unique needs of the neighborhoods served, and develop activities that maximize the community benefit of each center, including summer camps, neighborhood events,, and piloting special programs such as music classes, performances, break dancing, and more.
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Expenditure Plan – Project Status
Measure P Fund
(Continued)
22 (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 740,867 (47,358)$ 693,509 $ Funding used for minor capital improvement activities Parks & Rec Capital Section 179900006 Slurry Seal Various Parks 158,917
(137,082) 21,835 The "Slurry Seal Various Parks" project was set up to repair and reseal parking lots at the parks and com munity centers. This project involves applying a protective slurry seal to fill minor cracks, apply a thick slurry coat to the asphalt to extend the pavement's life. After curing, the lot will be completely restriped to improve safety and appearance while ensuring accessibility compliance.
Parks & Rec Capital Section 179900016 Fink White Splash Pad IDIS6235 422,881 (402,179) 20,702 Complete Parks & Rec Capital Section 179900026 Romain Futsal Court 304,000 (57,572) 246,428 Underway Parks & Rec Capital Section 179900028 Pilibos Improvements-F19 17-3a - (26,896) (26,896) Complete Parks & Rec Capital Section 179900048 Maxie Park HVAC Design IDIS6421 842,300 (29,622) 812,678 Underway Parks & Rec Capital Section 179900051 Bulldog/6th Building-F20 48,52 - (299) (299) Underway Parks & Rec Capital Section 179900053 Roeding Dog Park Reloc-F21CR24 62,781 (23,540) 39,241 Complete Parks & Rec Capital Section 179900058 Milburn Overlook Redesign & Constru 37,018 (30,301) 6,717 Underway Parks & Rec Capital Section 179900061 Maxie Parks Mitigation-F21F4 100,000 (47,464) 52,536 Underway Parks & Rec Capital Section 179900062 Logan Improvements-F21F31 2,636 (907) 1,729 Complete Parks & Rec Capital Section 179900067 Irrig Pump/Controller Upgrds 141,500 (26,484) 115,016 Complete Parks & Rec Capital Section 179900079 Rehab Roessler Bldg F22M70&113 - - - Underway Parks & Rec Capital Section 179900081 Quigley HVAC Replacement - (1,200) (1,200) Complete Parks & Rec Capital Section 179900085 Water Tower/EatonPl F22M25&113 141,100 (60,945) 80,155 Underway Parks & Rec Capital Section 179900111 Ted C Wills Soccer Field/Green 4,800 (13,486) (8,686) Design phase complete - project to remain open until construction funding identified and project complet ed Parks & Rec Capital Section 179900113 Woodward Park Pickleball Courts - (499) (499) Design phase complete - project to remain open until construction funding identified and project comp leted Parks & Rec Capital Section 179900116 Dickey Ctr Parking Lot Gate 222,838 (106,925) 115,913 Complete Parks & Rec Capital Section 179900117 Energy Project /Alliance Build - (1,256) (1,256) Complete Parks & Rec Capital Section 179900118 San Pablo/180 Park Redesign 15,700 (1,533) 14,167 Design phase complete - project to remain open until construction funding identified and project complete d Parks & Rec Capital Section 179900123 Lafayette P68 Improvements - (15,914) (15,914) Complete Parks & Rec Capital Section 179900124 Logan P68 Improvements - (868) (868) Complete Parks & Rec Capital Section 179900126 Sunnyside P68 Improvements 8,525 (685) 7,840 Complete Parks & Rec Capital Section 179900130 Mosqueda Fence Pool 220,200 (198,580) 21,620 Underway Parks & Rec Capital Section 179900133 Tree Trimming 160,000 (138,836) 21,164 Funding used for tree trimming on a rolling basis Parks & Rec Capital Section 179900134 Veterans Memorial - (1,019) (1,019) Underway Parks & Rec Capital Section 179900136 Court Resurfacing - Various Parks 73,000 - 73,000 Funding used for court resurfacing on a rolling basis Parks & Rec Capital Section 179900137 Roeding - Restroom Rehab 2,596,807 (116,597) 2,480,210 Underway Parks & Rec Capital Section 179900138 Roeding - PICKLEBALL COURTS 1,315,100 (80,572) 1,234,528 Underway Parks & Rec Capital Section 179900139 Roeding - Resurfacing 340,900 (354,156) (13,256) Complete Parks & Rec Capital Section 179900153 Logan - Monument Sign 38,500 (13,329) 25,171 Complete Parks & Rec Capital Section 179900157 Fink White - Rehab Restrooms 226,200 (9,856) 216,344 Underway Parks & Rec Capital Section 179900161 Orchid- 2 Shade Structure Tot 218,424 (46,163) 172,261 Underway Parks & Rec Capital Section 179900163 Holmes - Rehab Restroom 613,494 (85,362) 528,132 Underway Parks & Rec Capital Section 179900165 Al Radka - Dog Park - Design 11,593 (3,206) 8,387 Design phase complete - project to remain open until construction funding identified and project comple ted Parks & Rec Capital Section 179900167 Cary - Shade Structure Tot Lots 8,256 (83,232) (74,976) Complete Parks & Rec Capital Section 179900168 Cary - Petanque Shade, Seats - (158,326) (158,326) Complete Parks & Rec Capital Section 179900170 Rotary East Shade For Tot Soft 58,489 (54) 58,435 Underway Parks & Rec Capital Section 179900172 Manchester Splash Pad 106,856 (65,974) 40,882 Design phase complete - project to remain open until construction funding identified and project complete d Parks & Rec Capital Section 179900176 Veteran's Memorial Improvmnts 936,600 (78,016) 858,584 Underway Parks & Rec Capital Section 179900178 Romain Park Improvmnts 366,903 (352,987) 13,916 Underway Parks & Rec Capital Section 179900179 Holmes Park Improvements 234,000 (175) 233,825 Underway Parks & Rec Capital Section 179900180 Dickey Park Improvements 319,251 (225,120) 94,131 Underway Parks & Rec Capital Section 179900181 Sunset Improvements 358,265 (151,843) 206,422 Underway Parks & Rec Capital Section 179900182 Neilsen Improvements 604,651 (22,664) 581,987 Underway Parks & Rec Capital Section 179900184 Frank H Ball Improvements 416,365 (149,570) 266,795 Underway Parks & Rec Capital Section 179900185 Ca-Tupman Tot Lot Shade Structure 184,086 (169,990) 14,096 Complete Parks & Rec Capital Section 179900186 Maxie Parks Improvements 229,305 (166,680) 62,625 Underway Parks & Rec Capital Section 179900187 Bigby-Villa Tot Lot Shade & Soft Fa 213,734 (16,355) 197,379 Underway
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Expenditure Plan – Project Status
Measure P Fund
(Continued)
23 Parks & Rec Capital Section 179900188 Hinton Improvements 267,800 (42,335) 225,465 Complete Parks & Rec Capital Section 179900189 Mary Ella Brown Improvements 326,065 (148,727) 177,338 Underway Parks & Rec Capital Section 179900197 Lafayette Restroom Rehab 181,700 (16,148) 165,552 Underway Parks & Rec Capital Section 179900198 Administrative Delivery Cost 50,000 (4,262) 45,738 Underway Parks & Rec Capital Section 179900204 Cary Park Bleachers, Petanque Shade 141,358 (67,538) 73,820 Complete Parks & Rec Capital Section 179900206 Reedy Park Improvements - (478) (478) Planning Parks & Rec Capital Section 179900207 University Park Tot Lot Design - (5) (5) Cancelled Parks & Rec Capital Section 179900209 Vinland Park Tot Lot Shade Structur - (1,216) (1,216) Underway Parks & Rec Capital Section 179900210 Vinland Park Restroom Upgrades 13,100 (121) 12,979 Complete Parks & Rec Capital Section 179900211 Vinland Multi-Use Court 935,000 (22,882) 912,118 Underway Parks & Rec Capital Section 179900214 Lafayette Park Tot Shade Structure - (95) (95) Underway Parks & Rec Capital Section 179900218 Rotary East Park Pickleball Design 776,000 (146,213) 629,787 Underway Parks & Rec Capital Section 179900219 Holmes Park Roof PHLM0342 107,400 (5,473) 101,927 Complete Parks & Rec Capital Section 179900224 FHBALL ADA Improvements IDIS6422 70,400 (40) 70,360 Planning Parks & Rec Capital Section 179900232 Maxie South Fencing and Improvmnts 275,000 (2,321) 272,679 Underway Parks & Rec Capital Section 179900233 ROEDING - Regional Tot Lot 1,282,243 (878,758) 403,485 Complete Parks & Rec Capital Section 179900234 WOODWARD - Regional Tot Lot 428,100 (419,414) 8,686 Complete Parks & Rec Capital Section 179900238 Maxie Tot Lot & Picnic Area Shade 315,400 (17,151) 298,249 Underway Parks & Rec Capital Section 179900239 Dickey Admin Building Improvements - - - Underway Parks & Rec Capital Section 179900242 Willow & Balch Tot Lot (Betterment) 120,790 (69,368) 51,422 Complete Parks & Rec Capital Section 179900246 Highway City Science Floor - (94) (94) Suspended Parks & Rec Capital Section 179900247 CA/Tupman CMU Block Wall 248,700 (33,680) 215,020 Complete Parks & Rec Capital Section 179900259 Slurry Seal Various Parks - High Needs 110,516 - 110,516 Project delayed, expected to resume in FY26 Parks & Rec Capital Section 179900248 Lafayette Resurfacing - (38,170) (38,170) Design phase complete - project to remain open until construction funding identified and project completed Parks & Rec Capital Section 179900249 Orchid Court Resurfacing - (81,118) (81,118) Complete Parks & Rec Capital Section 179900260 Tree Trimming - HIGH NEEDS 75,000 (88,527) (13,527) Funding used for tree trimming on a rolling basis Parks & Rec Capital Section 179900261 Resurfacing Courts-External (Highest Needs) 54,700 - 54,700 Project delayed, expected to resume in FY26 Parks & Rec Capital Section 179900265 Romain Park Rehabilitation 23,800 (2,052) 21,748 Funding for future projects at this park Parks & Rec Capital Section 179900266 Romain Community Garden 14,200 (38,160) (23,960) Underway Parks & Rec Capital Section 179900267 Romain Learner Pool Rehab 958,471 (48,765) 909,706 Underway Parks & Rec Capital Section 179900268 Belcher Pedestrian Access 32,300 (32,977) (677) Complete Parks & Rec Capital Section 179900269 Roeding Irrigation Upgrades 149,500 - 149,500 Project delayed, expected to resume in FY26 Parks & Rec Capital Section 179900274 3-JSK Sofball Fld to Cricket F24CM5 105,500 (105,013) 487 Complete Parks & Rec Capital Section 179900275 3-1 RSC Soccer to Cricket F24CM52 84,900 (37,443) 47,457 Complete Parks & Rec Capital Section 179900277 7-Manchester Skate Amenity F24CM62 - (5,822) (5,822) Underway Parks & Rec Capital Section 179900278 1-Quigley Improv F24CM66 1,220,400 (221,867) 998,533 Underway Parks & Rec Capital Section 179900279 1-Multi-use Court Lions F24CM67 350,000 (11,059) 338,941 Underway Parks & Rec Capital Section 179900281 2-Soccer Fld Light Koligian F24CM88 - (53,563) (53,563) Underway Parks & Rec Capital Section 179900282 2-Volleyball Ct Lt Koligian F24CM89 - (33,526) (33,526) Underway Parks & Rec Capital Section 179900283 2-Pinedale CC Improv F24CM98 55,359 (82,507) (27,148) Underway Parks & Rec Capital Section 179900284 2-Pickleball-Logan F24CM102 68,600 (19,973) 48,627 Underway Parks & Rec Capital Section 179900285 4-Iron Fence-Rotary West F24CM121 54,800 (54,729) 71 Complete Parks & Rec Capital Section 179900288 2 - Logan Play Structure Improvemen 18,364 (39,374) (21,010) Underway Parks & Rec Capital Section 179900293 Cary Hockey Rink Improvement F25M72 - (11,632) (11,632) Underway Parks & Rec Capital Section 179900298 Pinedale Restroom Rehabilitation - (12,799) (12,799) Design phase complete - project to remain open until construction funding identified and project completed Engineering Services Division Engineering Services & Capital Labor 83,498 (73,856) 9,642 Unallocated Capital Project Engineering & Capital Labor Total Category 1 - Capital expenditures 22,055,806$ (6,690,928) $ 15,364,878 $ Total Category 1 Expenditures 40,171,989$ (22,176,231) $ 17,995,758 $
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Expenditure Plan – Project Status
Measure P Fund
(Continued)
24 (2) New Neighborhood Parks; Senior and Youth Recreation Facilities Operating Projects (Citywide)
Section Name Project Name Total Budgeted Expended Balance Description of Program or Service / Status Parks & Rec Admin & Management (Citywide) (2700-2702) (1700, 1701)
PARCS Adminsitration, Personnel, Fiscal, Grants Management, and Customer Service Functions
129,200$ (87,521) $ 41,679 $ 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.
Operating Projects (Highest Needs)
Parks & Rec Admin & Management (Citywide) (2700-2712) (1700, 1701)
PARCS Adminsitration, Personnel, Fiscal, Grants Management, and Customer Service Functions
129,200 (86,904) 42,296 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.
Total Category 2 - Operating Expenditures 258,400$ (174,425) $ 83,975 $ 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 2,700,019 $ (2,325,666) $ 374,353 $ Com plete Parks & Rec Capital Section 179900051 Bulldog/6th Building-F20 48,52 1,965,740 (1,057,271) 908,469 Underway Parks & Rec Capital Section 179900052 Peach Property Phase 1 1,395,000 (134,597) 1,260,403 Underway Parks & Rec Capital Section 179900060 Van Ness Triangle Park 629,116 (46,838) 582,278 Underway Parks & Rec Capital Section 179900075 Citywide Senior Center 4,795,249 (604,560) 4,190,689 Underway Parks & Rec Capital Section 179900076 El Dorado Park ACQ-F22M98&102 500,000 (2,778) 497,222 Planning Parks & Rec Capital Section 179900120 Dakota / Barton Property 36,100 (200) 35,900 Planning Parks & Rec Capital Section 179900198 Administrative Delivery Cost 50,000 (1,878) 48,122 Funding used for minor capital improvement activities Parks & Rec Capital Section 179900200 New Park/Facility Dvlpmt HIGH NEEDS 9,530,300 - 9,530,300 Funding for future new park development projects (high needs) Parks & Rec Capital Section 179900201 New Park/Facility Devlpmnt CITYWIDE 2,317,000 - 2,317,000 Funding for future new park development projects (citywide) Parks & Rec Capital Section 179900216 FMFCD Basins 499,000 (129,736) 369,264 Underway Parks & Rec Capital Section 179900231 Pinedale Acquisition 445,345 (1,131) 444,214 Planning Parks & Rec Capital Section 179900235 Sunnyside/Church Prop FY22CM46 1,973,300 (52) 1,973,248 Planning Parks & Rec Capital Section 179900262 FMFCD Basins-HIGH NEEDS 519,500 (89,950) 429,550 Underway Parks & Rec Capital Section 179900273 5-Comm Garden/Dog Park F24CM17 860,000 (28,776) 831,224 Underway Engineering Services Division Engineering Services & Capital Labor 82,899 (70,949) 11,950 Unallocated Capital Project Engineering & Capital Labor Total Category 2 - Capital expenditures 28,298,568$ (4,494,382) $ 23,804,186 $ Total Category 2 Expenditures 28,556,968$ (4,668,807) $ 23,888,161 $
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Expenditure Plan – Project Status
Measure P Fund
(Continued)
25 (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) (1700-3PARCS Personnel 54,500 $ (50,969) $ 3,531 $ The PARCS Adminsitration and Management Division houses the following teams: Director's Office, Fiscal Managment, Grants & Contracts Administration, Personnel, Customer Services, Community Outreach, and Graphic Information Systems.
After Schl, Rec & CommSvcs Adm (2700-2703) (1710-360) After School 600 (600) - After Schl, Rec & CommSvcs Adm (2700-2703) (1710-363) Senior Programs 691,900 (415,093) 276,807 Fresno's Senior Programming offers ta ilored 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 (2700-2703) (1710-364) Camp Fresno Youth Recreation 259,000 (166,395) 92,605 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 (2700-2703) (1710-371) Parks Area A (North) 211,600 (209,766) 1,834 After Schl, Rec & CommSvcs Adm (2700-2703) (1710-372) Parks Area B (West) 386,900 (353,977) 32,923 After Schl, Rec & CommSvcs Adm (2700-2703) (1710-373) Parks Area C (East) 506,800 (458,068) 48,732 After Schl, Rec & CommSvcs Adm (2700-2703) (1710-374) Parks Area D (South) 369,900 (390,117) (20,217) After Schl, Rec & CommSvcs Adm (2700-2703) (1710-375) After Schl-Rec & CommSvcs Adm 91,460 (161,459) (69,999) After Schl, Rec & CommSvcs Adm (2700-2703) (1710-380) Aquatics Programs 584,700 (537,620) 47,080 Aquatics Programming runs from June through September at up to 17 locations throughout Fresno. Services provided include swimming 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.
ONSCE Admin (2700-2703) (1730-381) Neighborhood Safety & Community Engagement - (6,838) (6,838) The Office of Neighborhood Safety and Community Engagement (ONSCE) coordinates community efforts to prevent violence, collaborating with organizations to provide a wide range of services aimed at violence intervention and prevention.
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 461,500 (325,109) 136,391 Youth with varying employment backgrounds engage in a structured employment development program as City of Fresno PARCS employees. They receive compensation while aiding exis ting staff in daily park and community center operations.
Participants also attend paid workshops focusing on youth de velopment and essential life skills. These workshops offer structured guidance to enhance non-cognitive skills not typ ically 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 3,618,860$ (3,076,011) $ 542,849 $ Total Category 3 Expenditures 3,618,860$ (3,076,011) $ 542,849 $ (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 11,362,100 $ (5,710,557) $ 5,651,543 $ The Fresno Arts Council (FAC) administers the City of Fresno's Cultural Arts Grants program under contract with the City's PARCS Department in accordance with the guidelines outlined in the Measure P ordinance. The dollar value expended here represents the amount of funding transferred to the FAC to administer the grant program and award the first round of grant funding (12%). In FY25, FAC continue to administer 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 (PRAC) for consideration and adoption. The first round of grant funding was finalized shortly after the close of the fiscal year covered by this report (October 2024).
Total Category 4 - Operating expenditures 11,362,100$
(5,710,557) $ 5,651,543 $
Total Category 4 Expenditures 11,362,100$ (5,710,557) $ 5,651,543 $ (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 1,540,487 (897,744) 642,743 An initiative directed to clean an d beautify the city through the elimination of trash, graffiti, and blight, and the creation of community-based beautification projects
Public Works - Landscape Maintenance Trails 2,009,000 (1,873,149) 135,851 Dedicated trail crew to provide trail maintenance for all City trails and new trail crew dedicated to the San Joaquin River Parkway. Major street median island maintenance which includes, landscape maintenance, trash removal, payment of water bills for irrigation.
Total Category 5 - Operating expenditures 3,549,487$ (2,770,893) $ 778,594 $ 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. Recreation Staff understand the unique needs of the neighborhoods served, and develop activities that maximize the community benefit of each center, including summer camps, neighborhood events,, and piloting special programs such as music classes, performances, break dancing, and more.
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Expenditure Plan – Project Status
Measure P Fund
(Continued)
26 (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 1,454,441$ (49,159)$ 1,405,282$ Underway Department of Public Works Capital Section 209900110 Herndon Canal Trail-Shields/McKinley 800,000 (18,275) 781,725 Project in Preliminary Engineering phase, award planned for FY26 Department of Public Works Capital Section 209900118 Shields Av Trail-Blckstn Frsno 1,777,700 (9,004) 1,768,696 Phase 1 under construction. Phase 2 in Preliminary Engineering, with award planned for FY26 Department of Public Works Capital Section 209900181 SW Green Trails & Cycle 2,505,812 (14,131) 2,491,681 Project under construction.
Department of Public Works Capital Section 209900220 Freeway Litter Abatement 355,500 (328,756) 26,744 Highway Litter Abatement - SR99, SR180, SR41, SR168 Department of Public Works Capital Section 209900298 Barstow-Blkstn-Jackson Bike Ln 164,519 (146,870) 17,649 Project completed in FY25 Department of Public Works Capital Section 209900308 ATP Trail & Urban Greening 175,000 (34,984) 140,016 Tree planting Department of Public Works Capital Section 209900342 California Ave Complete Streets - (12,316) (12,316) Project under construction.
Department of Public Works Capital Section 209900352 San Joaquin River Parkway 353,094 (388) 352,706 Parkway Plan currently in progress; maintenance of trails occuring Department of Public Works Capital Section 209900357 Major Street Beautification 520,000 (185,844) 334,156 Rehabiitation 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
209900376/20CD4012 Shaw Ave Median Landscape Improvements - (22,704) (22,704) Shaw Ave Median Island enhancement project in Council District 4 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 300,900 (29,989) 270,911 Project in Design Phase.
Total Category 5 - Capital expenditures 8,406,966$ (852,420) $ 7,554,546 $ Total Category 5 Expenditures 11,956,453$ (3,623,313) $ 8,333,140 $ 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;1700- 351;1700-353)
PARCS Administration, Personnel, Fiscal, Grants Management, and Customer Service Functions
225,507$ (184,610) $ 40,897 $ The PARCS Adminsitration and Management Division houses the following teams: Director's Office, Fiscal Managment, 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 179,200 (174,120) 5,080 The PARCS Customer Service & Outreach section provides direct support to thousands of park guests, prov iding 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 (2700-
2706
)(1700-352)
Department of Finance Measure P Administration
95,300 (51,482) 43,818 The Department of Finance provides fiscal oversight for Measure P activities and coordinates annually required audit activities.
Total Category 6 - Operating expenditures 500,007$ (410,212) $ 89,795 $ Total Category 6 Expenditures 500,007$ (410,212) $ 89,795 $ TOTALS 96,166,377$ (39,665,131) $ 56,501,246 $ Reconciling Items:
Year-end City accruals 1,520,102$
Total reconciling items: (1,520,102)$
ADJUSTED TOTALS 96,166,377$ (41,185,233) $ 56,501,246 $
27 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, 2025, and the related notes to the financial statements, which collectively comprise the Measure P Fund of the City’s basic financial statements and have issued our report thereon dated December 10, 2025.
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 designin g 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 effectiveness of City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control 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.
28 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
December 10, 2025
29 FINDINGS AND QUESTIONED COSTS
CITY OF FRESNO, CALIFORNIA - MEASURE P FUND | FOR THE YEAR ENDED JUNE 30, 2025 Schedule of Findings and Questioned Costs
30 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, 2025 Summary Schedule of Prior Audit Findings
31 FINANCIAL STATEMENT FINDINGS
None reported.